2026-05-21 Regular MeetingKodiak Island Borough
Assembly Regular Meeting Agenda
Assembly Chambers
Thursday, May 21, 2026, 6:30 p.m.
This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's YouTube
Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting
packets are published. Please call (907) 486-3231 or (855) 492-9202 for citizens comments and public hearing.
Any public documents related to the agenda that are received and shared with elected officials after the initial
agenda 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. INVOCATION
2. PLEDGE OF ALLEGIANCE
3. STATEMENT OF LAND ACKNOWLEDGEMENT
We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge
the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our
community to this day.
4. ROLL CALL
5. APPROVAL OF AGENDA AND CONSENT AGENDA
All items listed marked with an asterisk (*) are considered to be routine and non -controversial
items by the Assembly and will be approved by one motion.
6. *APPROVAL OF MINUTES
A. Special Meeting Minutes of April 30, 2026; and Regular Meeting 4-10
Minutes of May 7, 2026
Minutes Binder
7. CITIZENS' COMMENTS
8. AWARDS AND PRESENTATIONS
9. COMMITTEE REPORTS
10. PUBLIC HEARING
Page 0 of 120
11. BOROUGH MANAGER'S REPORT
A 2026-05-21 Borough Manager's Report 11 - 15
12. MESSAGES FROM THE BOROUGH MAYOR
13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS
14. CONSIDERATION OF CALENDAR - NEW BUSINESS
i[W_MWto] ►11:7_To1 10�
1. Contract No. FY2021-01, Authorizing Extension No. 6 Of 16 - 19
The Recycling Services Contract With Threshold Services
Agenda Item Report - Pdf
14.B. RESOLUTIONS
1. Resolution No. FY2027-01, Establishing The Amount Of 20 - 23
Funds To Be Made Available From Local Sources For The
Kodiak Island Borough School District For The Fiscal Year
Beginning July 1, 2026, And Ending June 30, 2027
Agenda Item Report - Pdf
14.C. ORDINANCES FOR INTRODUCTION
1. Ordinance No. FY2027-01, Adopting The Budget For 24 - 91
Fiscal Year 2027 And Appropriating From All Borough
Funds
Agenda Item Report - Pdf
2. Ordinance No. FY2027-02, Receiving The 2026 Certified 92 - 97
Real And Personal Property Tax Roll, Levying Ad Valorem
Property Taxes For Tax Year 2026 Consisting Of An
Areawide Tax, Womens Bay Fire Protection Area Tax, A
Womens Bay Road Service Area Tax, A Bay View Road
Service Area Tax, A Fire Protection Service Area No. 1, A
Monashka Bay Road Service Area Tax, A Tax In Service
Area No. 1 Roads, A Woodland Acres Street Light Service
Area, A Service Area No. 2 Tax, An Airport Fire Protection
Service Area, A Trinity Islands Street Light Service Area
Tax, And A Tax In The Mission Lake Tidegate Service
Area; Levying A Non -Ad Valorem Commercial Aircraft Tax;
Providing For The Collection Of Taxes Due In 2026; And
Setting The Date When Taxes Become Delinquent
Agenda Item Report - Pdf
14.D. OTHER ITEMS
Page 1 of 120
1. Abbreviated And Informal Hearing Of State Of Alaska 98 - 100
Alcohol And Marijuana Control Office New Restaurant Or
Eating Place License Application For Nuniaq, LLC,
License No. 60432
Agenda Item Report - Pdf
2. *Confirmation Of The Mayoral Appointment Of Ms. Marion 101 - 104
Owen To The Solid Waste Advisory Board
Agenda Item Report - Pdf
15. CITIZENS' COMMENTS
16. ASSEMBLY MEMBERS' COMMENTS
17. EXECUTIVE SESSION
A. Borough Manager's Performance Evaluation 105
Agenda Item Report - Pdf
18. ADJOURNMENT
19. INFORMATIONAL MATERIALS
A. Boards and Committees Meeting Minutes 106 - 115
Boards and Committees Meetina Minutes
20. SUPPLEMENTAL MATERIALS
A Meeting Materials
116 - 120
This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's YouTube Channel.
Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published.
For public hearing and citizens comments, please call (907) 486-3231 or (855) 492-9202.
Page 2 of 120
AGENDA ITEM #6.A.
KODIAK ISLAND BOROUGH
Assembly Special Meeting
April 30, 2026
A special meeting of the Kodiak Island Borough Assembly was held on April 30, 2026, in the Assembly
Chambers. The meeting was called to order at 9:07 p.m. Staff present were Borough Manager Williams
and Borough Clerk Nova M. Javier.
ROLL CALL
Present were Mayor Griffin, Assembly Members Steven Ames, Jeremiah Gardner, Dave Johnson,
Caroline Roberts, Scott Smiley, and Bo Whiteside.
CITIZENS COMMENTS - None.
CONSIDERATION OF MATTER(S) IN THE CALL FOR THE SPECIAL MEETING
WHITESIDE moved to amend the agenda by removing Item 3.13, Confirmation of Assembly
Appointment to the Board of Equalization of Mr. Jay Wattum.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
EXECUTIVE SESSION - Discussion Of Matters Involving Union Negotiations With The
International Brotherhood Of Electrical Workers (IBEW)
WHITESIDE moved to convene into executive session to discuss matters involving negotiations with
the IBEW under the authority of KIBC 2.30.130(F)(1)(D) for the purpose of confidential communications
with, and providing direction to, the Borough's representative regarding negotiations with the IBEW.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Ames, Gardner, Johnson, Roberts,
Smiley, and Whiteside.
WHITESIDE moved to invite the Mayor, Assembly members, manager, and clerk into executive
session.
VOICE VOTE ON THE MOTION CARRIED UNANIMOUSLY.
After the vote, Mayor Griffin recessed the special meeting and convened the executive session at 9:10
p.m.
Upon returning from the executive session, Mayor Griffin reconvened the special meeting at 9:46 p.m.
and announced that direction was given to the Borough Manager on how to proceed with the negotiation
process.
ADJOURNMENT
WHITESIDE moved to adjourn the meeting at 9:47 p.m.
VOICE VOTE ON THE MOTION CARRIED UNANIMOUSLY.
Kodiak Island Borough Assembly Special Meeting Minutes
April 30, 2026 Page 1 of 2
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 4 of 119
AGENDA ITEM #6.A.
:1to]QU1:11[.9A_1O107:101Oolllei I
Jared Griffin, Mayor
ATTEST:
Nova M. Javier, MMC, Borough Clerk
Kodiak Island Borough
Assembly Special Meeting Minutes
April 30, 2026
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 5 of 119
AGENDA ITEM #6.A.
KODIAK ISLAND BOROUGH
Assembly Regular Meeting
May 7, 2026
A regular meeting of the Kodiak Island Borough Assembly was held on May 7, 2026, in the
Assembly Chambers. The meeting was called to order at 6:30 p.m. Staff present were
Administrative Official Seema Garoutte, Engineering and Facilities Director Codi Allen, Deputy
Clerk Lina Cruz and Irene Arellano.
1. INVOCATION
Captain David Shatto of the Salvation Army gave the invocation.
2. PLEDGE OF ALLEGIANCE
Mayor Griffin led the pledge of allegiance.
3. STATEMENT OF LAND ACKNOWLEDGEMENT
We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge the 10
tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our community to this
day.
4. ROLL CALL
Present were Mayor Griffin, Assembly Members Steve Ames, Jeremiah Gardner, Dave
Johnson, Scott Smiley, Bo Whiteside, and Jeffery Woods.
5. APPROVAL OF AGENDA AND CONSENT AGENDA
WHITESIDE moved to approve the agenda and consent agenda.
Mayor Griffin asked if any member would like to remove any items from the consent
agenda.
Assembly Member WHITESIDE requested to remove Contract Nos. FY2026-59,
FY2026-60, and FY2026-61 from the consent agenda.
VOICE VOTE ON MOTION TO APPROVE THE AGENDA AND CONSENT AGENDA
CARRIED UNANIMOUSLY.
6. *APPROVAL OF MINUTES (Approved under consent agenda)
A. Regular Meeting Minutes Of April 16, 2026
7. CITIZENS' COMMENTS — None.
8. AWARDS AND PRESENTATIONS
A. Proclamation Declaring The Month Of May 2026 As Building Safety Month
Kodiak Island Borough
May 7, 2026
Assembly Regular Meeting Minutes
Page 1 of 5
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 6 of 119
AGENDA ITEM #6.A.
Mayor Griffin proclaimed the month of May 2026 as Building Safety Month and
encouraged all citizens to join and participate in building safety month activities.
Building Official Ted Hansen received the proclamation.
B. Proclamation Declaring May 3 - 9, 2026, As 57th Annual Professional Municipal
Clerks Week
Mayor Griffin proclaimed the week of May 3 through 9, 2026 as 57th Annual
Professional Municipal Clerks Week recognizing and extending further
appreciation to our professional municipal clerks, Borough Clerk Nova Javier,
Deputy Clerks Lina Cruz, and Irene Arellano, and to all professional municipal
clerks for the vital services they perform and their exemplary dedication to the
communities they represent. Deputy Clerks Lina Cruz and Irene Arellano
received the proclamation.
9. COMMITTEE REPORTS
• Assembly Member Whiteside reported on the recently held meetings of Solid
Waste Contract Committee and Borough Lands Committee.
10. PUBLIC HEARING
A. State Of Alaska Alcohol And Marijuana Control Office New Restaurant Or Eating
Place License For Nuniaq, LLC, License No. 60432
WHITESIDE moved to protest the Nuniaq, LLC REPL application No. 60432,
subject to rescission, and directed the Clerk to notify AMCO and the licensee.
Mayor Griffin opened the public hearing. Seeing and hearing none, he closed
the public hearing.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Ames,
Gardner, Johnson, Smiley, Whiteside, and Woods.
B. Ordinance No. FY2026-24, Rezoning USS 3099 Lot 21 Sublot 6 From R1 Single
Family Residential District To PL Public Use Lands District
WHITESIDE moved to adopt Ordinance No. FY2026-24.
Mayor Griffin opened the public hearing. Seeing and hearing none, he closed
the public hearing.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Gardner,
Johnson, Smiley, Whiteside, Woods, and Ames.
11. BOROUGH MANAGER'S REPORT
Administrative Official Seema Garoutte provided a manager's report, and it was
included in the meeting packet.
Kodiak Island Borough Assembly Regular Meeting Minutes
May 7, 2026 Page 2 of 5
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 7 of 119
AGENDA ITEM #6.A.
12. MESSAGES FROM THE BOROUGH MAYOR
Mayor Griffin reported attending the recently held Workforce Development Forum
hosted by Kodiak Economic Development Corporation and the Kodiak Job Center. He
expressed appreciation to the organizers and participants, including employers,
educators, workforce partners, and community organizations. He mentioned that the
discussion focused on strengthening connections between education, training, and local
employment opportunities.
He shared about his meeting with Dr. Loomis, Providence Kodiak Island Medical Center
Interim Hospital Administrator, focusing on administrative and oversight structures for
healthcare facilities. He also met with Kodiak High School auditorium stakeholders to
discuss plans for the upcoming year, programming, and efforts to expand community
support.
He encouraged community feedback to assist the Assembly in making informed
decisions during upcoming budget discussions. Lastly, he announced that Kodiak
College graduation ceremony will be held on May 8, 2026.
13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS
14. CONSIDERATION OF CALENDAR - NEW BUSINESS
14.A. CONTRACTS
Contract No. FY2026-45, Change Order No. 1 For Landfill Soil Remediation With
Brechan Construction
WHITESIDE moved to authorize the Borough Manager to execute Contract No.
FY2026-45, Change Order No. 1, for Landfill Soil Remediation With Brechan
Construction in the amount of $7,313.77.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Johnson,
Smiley, Whiteside, Woods, Ames, and Gardner.
2. Contract No. FY2026-59, 100% Design Of Providence Kodiak Island Medical
Center's Reverse Osmosis And Steam Generator System With AMC Engineers
WHITESIDE moved to authorize the Borough Manager to execute Contract No.
FY2026-59, 100% Design Of Providence Kodiak Island Medical Center's
Reverse Osmosis And Steam Generator System With AMC Engineers at a cost
of $73,090.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Smiley,
Whiteside, Woods, Ames, Gardner, and Johnson.
Kodiak Island Borough
May 7, 2026
Assembly Regular Meeting Minutes
Page 3 of 5
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 8 of 119
AGENDA ITEM #6.A.
3. Contract No. FY2026-60, 100% Design Of The Providence Kodiak Island
Medical Center's Air Handling Unit 1 System With Added Alternate 1 - Roof Top
Unit For Kodiak Community Health Center With HZA Engineering Solutions
WHITESIDE moved to authorize the Borough Manager to execute Contract No.
FY2026-60 100% Design Of The Providence Kodiak Island Medical Center's Air
Handling Unit 1 System With Added Alternate 1 - Roof Top Unit For Kodiak
Community Health Center With HZA Engineering Solutions at a cost of
$198,250.
ROLL CALL VOTE ON THE MOTION FAILED: Whiteside, Woods, Ames,
Gardner, Johnson, and Smiley.
4. Contract No. FY2026-61, 100% Design Of The Providence Kodiak Island
Medical Center's Automatic Transfer Switches To 100% With AMC Engineers
WHITESIDE moved to authorize the Borough Manager to execute Contract No.
FY2026-61 100% Design of the Providence Kodiak Island Medical Center's
Automatic Transfer Switches with AMC Engineers in the amount of $151,155.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Woods,
Ames, Gardner, Johnson, Smiley, and Whiteside.
14.B. RESOLUTIONS — None.
14.C. ORDINANCES FOR INTRODUCTION — None.
14.D. OTHER ITEMS - (Approved under consent agenda)
Appointment Of Assembly Member Caroline Roberts As An Alternate To The
School District Budget Advisory Committee
15. CITIZENS' COMMENTS — None.
16. ASSEMBLY MEMBERS' COMMENTS
• Assembly Member Gardner commented that the shorter meetings were
appreciated, since there will be expected longer upcoming meetings.
• Assembly Member Johnson thanked all municipal employees who participated
in the May 2 community clean-up day and expressed appreciation to City Parks
and Recreation staff for their support of the little dribblers, baseball, soccer, and
softball league.
• Assembly Member Smiley had no comment.
• Assembly Member Ames expressed his appreciation for the community clean-
up effort. He also expressed his concerns over the large amount of debris
dumped along roadsides in Kodiak. He encouraged residents to take greater
pride in the community and dispose of waste properly.
Kodiak Island Borough
May 7, 2026
Assembly Regular Meeting Minutes
Page 4 of 5
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 9 of 119
AGENDA ITEM #6.A.
Assembly Member Whiteside reminded his fellow Assembly Members to fill out
the Manager's evaluation forms.
Assembly Member Woods congratulated Codi Allen on his promotion to the
Engineering and Facilities Director position. He noted concerns about the
ongoing volume of trash collected each year, while also appreciating the strong
community participation in clean-up initiatives. He mentioned an upcoming
marine debris clean-up in partnership with the Suzuki Marine Clean Ocean
Project at Long Island scheduled next week.
17. ADJOURNMENT
WHITESIDE moved to adjourn at 7:13 p.m.
VOICE VOTE ON THE MOTION CARRIED UNANIMOUSLY.
KODIAK ISLAND BOROUGH
Jared Griffin, Borough Mayor
Kodiak Island Borough
May 7, 2026
ATTEST:
Nova M. Javier, Borough Clerk
Assembly Regular Meeting Minutes
Page 5 of 5
Special Meeting Minutes of April 30, 2026; and Regular Meeting Minutes o... Page 10 of 119
AGENDA ITEM #11.A.
�,. Kodiak Island Borough
OFFICE of the MANAGER
c, 710 Mill Bay Road
Kodiak, Alaska 99615
;per^ Phone (907) 486-9301
TO: Kodiak Island Borough Assembly
FROM: Aimee Williams, Borough Manager
RE: Manager's Report, May 21, 2026
Manager's Department
Upcoming Community Events
• Kodiak Crab Festival — May 21 st — May 25t"
KCHC
Sheduled an executive session during the Special Meeting on May 28t" to discuss
the Notice of Federal Interest for the Hospital Complex.
Current Recruitments
• Project Manager/Inspector — Interview today
• LTP Supervisor — Temporary Assignment placed until May 26'
• Environmental Specialist
North Star Lease
Our law firm has a conflict with reviewing the lease which is causing us to find a
different source of review.
Nonprofit Funding
Added an initial review of this process to the Work Session on May 28tn
Proposed Schedule Schedule
• June 4 — Budget is adopted
• June 8 — Nonprofit funding application period opens
• June 30 — Nonprofit funding applications are due
• July 2 — Summarized information and applications emailed to the Assembly
• July 9 — Work session agenda item for the Assembly to ask any questions that
they might have about the applications
Page 11 of 119
AGENDA ITEM #11.A.
• July 30 — Work session agenda item for the Assembly to discuss distribution
of funds
• August 6 —Assembly approval of funding
• August 10 — Distribution of nonprofit funding agreements
• August 21 — Nonprofit funding agreements due
• August 24 — Submit check requests for nonprofits who have returned their
applications
Upcoming Budget Dates
Date
Session Type
Item
5/21/2026
Regular Meeting
1st Reading of the Budget Ordinance, Local Contribution Resolution
5/28/2026
Special Work
Session
1st Reading of the Budget Ordinance and Levy Ordinance
5/30/2026
KIBSD local contribuion amount decision due
6/4/2026
Regular Meeting
Public Hearingfor Budget Ordinance / Pass FY27 Budget
6/10/2026
Statutory deadline for FY27 Budget
Community Development
Planning & Zoning Commission Regular Meeting
The Planning & Zoning Commission met on May 20, 2026, for a regular meeting. The
Commission held a public hearing on the Ouzinkie Tsunami Shelter rezone and
subdivision. The Commission approved the subdivision on conditions of approval,
including the need for the rezone approval. The Commission also recommended
approval for the rezone to the Assembly to rezone the tsunami shelter site from R1 to
PL zoning district.
Liquor License Review — Tony's Liquor
The Community Development Department completed a review of the general wholesale
liquor license renewal for Tony's Liquor as requested by the Borough Clerk's Office.
Staff found no zoning issues at this time and does not object to this renewal application.
Finance Department
2025 Tax Foreclosures
Staff has submitted documents to the attorney to be filed with the courts. Once signed,
the Judgement will put a lien on real properties until the delinquent taxes are paid. Since
additional interest and fees continue to accrue, please call the finance department at
907-486-9324 for payoff amounts.
Page 12 of 119
AGENDA ITEM #11.A.
Property Assessment and Taxation Implementation Project
Staff will continue entering and verifying information in both the new and legacy tax
collection systems. This dual entry is planned through June to ensure accurate payment
postings, proper levy processing, and the accurate production of tax statements.
Assessing
Summer 2026 Area Reviews
Assessing Staff is inspecting properties in the City of Kodiak this year.
Liquor/Marijuana Research for Clerks Office
Wildflower transfer- received paper on protest
Exemption Appeals
The Alutiiq Heritage Foundation —
Trial scheduled for July 27-29, 2026. (This is for the 2023 refund case)
o The 2023 case decision was stayed until a decision on the 2024 case is
resolved. It is most likely that this will be postponed.
Oral arguments (This is for the 2024 BOE decision)
o KIB received notice of status hearing for June 5
AHF's 2025 reconsideration is on hold until 2024 Superior Court decision is complete
Tyler Conversion
Go live planned for June 30, 2026, for residential and multi -use properties. Tyler
representatives have cancelled all update meetings until after June 30th, due to the go
live. Staff are unclear on go live dates for commercial properties.
Information Technology
Systems Administration
The IT department has completed the replacement of an environmental monitoring
system in the KIB server room, as well as repaired a network cable run out at the LTP
landfill. IT has also deployed new monitors for the Assessing and Maintenance
department. We have also continued to streamline the enterprise patching systems to
allow for encrypted systems to be patched in a more streamlined fashion. IT has also
put out an RFQ for consulting services to assist IT staff in building a test Proxmox
cluster.
Cybersecurity and Risk Mitigation
The Cybersecurity consultant from Koniag Cyber completed his onsite visit, where he
and IT staff installed a new server that now hosts three Fortinet security appliances
which will integrate with Fortinet firewalls and networking equipment to provide
management, security and visibility for our new systems. We also mounted edge
firewalls and core switches for KIB, which will be remotely configured by Koniag.
Page 13 of 119
AGENDA ITEM #11.A.
GIS
GIS has been catching up with backlogged work for the borough including maps for the
City of Kodiak showing a 5-mile road buffer around the City, public notice maps for the
clerks for controlled substances licensing transfers, as well as built an updated map for
Assessing for their summer fieldwork around the Borough.
Engineering and Facilities
KFRC Seawater Pumps
KFRC Seawater pumps are still awaiting their extensions. In the meantime, staff have
been working together through issues to keep the pumps running so NOAA and other
tenants can continue operations without interruption. Staff have also been putting in
extra effort to realign the system, so it functions as originally intended.
Multi -Facility Elevator Modernization
Work is completed and passed the State of Alaska inspection.
Fuel Spill Assistance
• Landfill Soil Remediation: The soil is placed and will be sampled by 5/22/26
• Long Term Care: NWFF is beginning to schedule work. Staff are anticipating
more movement in June.
• Karluk: 3-Tier Alaska is beginning to schedule trips. Staff are anticipating more
movement in June.
Building Automation Systems (BAS)
• Kodiak Fisheries Research Center (KFRC) — We've received some tenant
concerns about building temperatures. During our review, staff identified a few
discrepancies in how the system is operating compared to how it was intended.
We also found that changes were made during a 2013-2014 project, so we
reached out to the original engineer for clarification. Staff have since requested a
proposal from RESPEC to complete a full system investigation and establish a
baseline for the building for $14,882.
• Kodiak Island Borough Admin Building: Since the Boiler and Mechanical
Upgrades project was completed, staff have been addressing a few follow-up
issues. During a review with Long Technologies, it was discovered that Air
Handling Unit 2 wasn't included in the original scope. Long Tech identified what's
needed to restore functionality and provided a quote to reconnect AHU-2. Staff
requested a proposal to conduct the work to restore AHU-2 and plan to bring that
forward to the Assembly at a future meeting.
Small Projects
• Picnic Table Replacement: Tables have been placed and the work is complete!
• East Elementary Roof Hazardous Material Testing — Staff issued RFQ.
• Port Lions School Painting Project: Staff issued an ITB.
• Annex Bldg. (old Red Cross) UST Removal: No bids received. Staff reissued the
ITB.
Page 14 of 119
AGENDA ITEM #11.A.
• North Star Boiler Gun Replacement: Commissioning complete.
• Mill Bay Beach Stairs and Picnic Table Replacement: The contractor has
mobilized, and the project is underway.
• Leachate Treatment Plant Citric Acid Dosing Skid Replacement: Staff are
working to organize the installation of the skid.
• KIB Main Office Roof Warranty: Staff are waiting on a schedule from the
contractor.
Upcoming Contracts
• Environmental Services Contract — Staff issued RFP.
• Facilities Road Maintenance & Snow Contract- Staff issued ITB
• Janitorial Contract - Staff had the mandatory pre -bid meeting on May 20th.
• Analytical Lab Contract (LTP Sampling) - Staff requested quotes for Professional
Services Agreement.
• Service Contract Extensions — Extension letters have been issued for Auto
Repairs and Maintenance, Electrical, Heating & Plumbing, and Fire Alarm
System Repairs and Maintenance. Recycling extension is awaiting Assembly
approval.
Page 15 of 119
AGENDA ITEM #14.A.1.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: Contract No. FY2021-01, Authorizing Extension No. 6 Of The Recycling
Services Contract With Threshold Services
ORIGINATOR: Codi Allen, E&F Director
RECOMMENDATION:
Move to authorize the Borough Manager to execute Contract No. FY2021-01, Extension No. 6
with Threshold Services for Recycling Services Contract.
DISCUSSION:
In April 2025, Staff presented a contract extension letter to the Assembly. The letter in 2025
proposed a one-year extension through June 30, 2026, with a second one-year extension
through June 30, 2027, to be approved by the Assembly at the time the extension is enacted.
Staff are now bringing forward the second one-year extension outlined in the original letter.
Approval of this extension would continue to align the timelines of the recycling and solid
waste contracts, which would improve coordination between service providers and allow for
long-term strategic planning for Borough waste management.
On April 2, 2025, the Solid Waste Advisory Board discussed this extension letter and elected
to not provide a formal recommendation, instead referred it back to the Assembly for further
consideration.
ALTERNATIVES:
1. Fail contract extension and advertise a Request for Proposal for Recycling services.
FISCAL IMPACT:
Fund Source: Solid Waste Fund
FY2027 Budget for Recycling Services: $375,000
Total Contract Amount: $368,460
OTHER INFORMATION:
Kodiak Island Borough
Contract No. FY2021-01, Authorizing Extension No. 6 Of The Recycling Ser... Page 16 of 119
AGENDA ITEM #14.A.1.
Threshold Services Contract:
One year contract with 4 option years.
FY2021-01
Monthly Cost
Annual Cost
Calulation
Original Contract (2020-2021)
$ 24,777.92
$ 297,335.04
Starting Price
Option Year 1: 2021-2022
$ 25,880.00
$ 310,560.00
2% base + 2.4% CPI increase
Option Year 2: 2022-2023
$ 27,533.00
$ 330,396.00
2% base + 4.3% CPI increase
Option Year 3: 2023-2024
$ 27,828.00
$ 333,936.00
2% base + -1% CPI increase
Option Year 4: 2024-2025
$ 29,496.00
$ 353,952.00
2% base + 4.02 % CPI increase
Option Year 5: 2025-2026
[CURRENT Contract Year]
$ 29,641.00
$ 355,692.00
2% base + 3.9% CPI increase
Option Year 6: 2026-2027
[Proposed Contract Year]
$ 30,705.00
$ 368,460.00
2% base + 2.1% CPI increase
Contract No. FY2021-01, Authorizing Extension No. 6 Of The Recycling Ser... Page 17 of 119
AGENDA ITEM #14.A.1.
Kodiak Island Borough
Engineering & Facilities Department
710 Mill Bay Road
Kodiak, Alaska 99615
Phone (907) 486-9357 Fax (907) 486-9394
dconrad@kodiakak.us
April 9, 2026
Threshold Services
ATT: Chris Lynch
PO Box 8709
Kodiak, AK 99615
RE: Sixth (Final Additional) Year Extension Option of the Recycling Services Contract
Contract# FY2021-01 Ext. 6
Dear Ms. Lynch:
With this letter the Kodiak Island Borough wishes to exercise our option for extending the
Recycling Services Contract one year until June 30, 2027, with the Assembly's approval. The
same provisions of the original contract will remain in effect.
0 Fifth ex4ension year-, Aily 1, 2025 june 30, 2026, will inelude an annual iner-ease of the
static 20%-plus -the �rate or3.. �ra total r5s>7.The GPI �oeingusedis the �m
0
• (Optional) Sixth extension year, July 1, 2026 — June 30, 2027, will include the annual
increase of the static 2% and the CPI rate will be re-evaluated two months prior to the end of
the first extension and agreed to in writing.
o Contract annual increase static 2% and CPI rate of 2.1%
o Annual Contract Cost: $368,460
o Monthly Cost: $30,705
Please provide updated insurance documents to Kodiak Island Borough with a current copy of the
three documents, general liability, workers compensation, and automobile liability, for our records.
You may acknowledge your acceptance of this renewal by signing at the second page of this
document and returning to our office.
Sincerely,
Patricia Valerio, Projects Assistant
Kodiak Island Borough
Engineering & Facilities Dept.
Extension Letter: Recycling Services Contract
Contract # FY2021-01 Ext. 6
Page 1 of 2
Contract No. FY2021-01, Authorizing Extension No. 6 Of The Recycling Ser... Page 18 of 119
AGENDA ITEM #14.A.1.
ACKNOWLEDGEMENTS
Signatures of parties to contract acknowledging the extension of contract for an additional (and
final) sixth year, with approval from the Assembly.
Aimee Williams
Kodiak Island Borough Manager
eL
ris Lynch
Threshold Services
Nova Javier, Attesting
Kodiak Island Borough Clerk
Extension Letter: Recycling Services Contract
Contract # FY2021-01 D Ext. 6
Page 2 of 2
Date
Date 5 - % - ZQZk
Date
Contract No. FY2021-01, Authorizing Extension No. 6 Of The Recycling Ser... Page 19 of 119
AGENDA ITEM #14.B.1.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: Resolution No. FY2027-01, Establishing The Amount Of Funds To Be Made
Available From Local Sources For The Kodiak Island Borough School District
For The Fiscal Year Beginning July 1, 2026, And Ending June 30, 2027
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
Move to adopt Resolution No. FY2027-01.
DISCUSSION:
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
KIBC 3.15.030
A. On or before the fifteenth of April of each year, the manager shall submit the budget and capital
program to the assembly. The budget and budget message shall contain the proposed appropriation
and tax levy ordinance.
B. The school district shall submit to the manager the proposed budget and local support requirements
for the school by the thirtieth of April.
Kodiak Island Borough
Resolution No. FY2027-01, Establishing The Amount Of Funds To Be Made Av... Page 20 of 119
AGENDA ITEM #14.B.1.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
KODIAK ISLAND BOROUGH
RESOLUTION NO. FY2027-01
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ESTABLISHING
THE AMOUNT OF FUNDS TO BE MADE AVAILABLE FROM LOCAL SOURCES FOR THE
KODIAK ISLAND BOROUGH SCHOOL DISTRICT FOR THE FISCAL YEAR BEGINNING
JULY 1, 2026, AND ENDING JUNE 30, 2027
WHEREAS, Kodiak Island Borough Code of Ordinances 3.15.030B provides that the Kodiak
Island Borough Board of Education shall submit the proposed budget and local support
requirements for the schools by April 30; and
WHEREAS, the Kodiak Island Borough Board of Education submitted their proposed budget
and local support requirements for the schools on April 30, 2026; and
WHEREAS, pursuant to AS 14.14.060(c), within thirty days after receipt of the school district
budget, the assembly shall determine the amount of funds to be made available from local sources
for school purposes and shall furnish the Board of Education with a statement of the sum to be
made available; and
WHEREAS, the Board of Education has submitted a proposed budget of $50,796,789.31 which
includes a request of Kodiak Island Borough support for $14,615,403, of which $650,000 is in -
kind services and $13,965,403 is direct appropriation; and
WHEREAS, the amount of funds to be appropriated from local sources for school purposes will
be incorporated into Ordinance No. FY2027-01 and Ordinance No. FY2027-02, the Borough's
fiscal year 2027 tax appropriation and levy ordinances; and
WHEREAS, the School District appropriation stated in this resolution may be adjusted as part
of the Borough budget process.
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that the amount to be made available to the Kodiak Island Borough School District
from local sources for the fiscal year ending June 30, 2027, is set at $14,615,403 for both in -kind
services and direct appropriation.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF 2026
Resolution No. FY2027-01
Page 1 of 2
Resolution No. FY2027-01, Establishing The Amount Of Funds To Be Made Av... Page 21 of 119
AGENDA ITEM #14.B.1.
42 KODIAK ISLAND BOROUGH
43
44
45 ATTEST:
46
47 Jared Griffin, Borough Mayor
48
49 Nova M. Javier, MMC, Borough Clerk
50
51 VOTES:
52 Ayes:
53 Noes:
Resolution No. FY2027-01 Page 2 of 2
Resolution No. FY2027-01, Establishing The Amount Of Funds To Be Made Av... Page 22 of 119
AGENDA ITEM #14.B.1.
z
Islana, P`�y
April 30, 2026
Aimee Williams, Manager
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Dear Ms. Williams,
The Kodiak Island Borough School District (KIBSD) School Board began reviewing their FY27 Budget
at Board Retreat on December 6, 2025. From then until the FY27 Budget was passed, KIBSD Staff and
Board of Education had many different budget conversations exploring various budgetary scenarios. On
March 4, 2026, KIBSD presented the preliminary FY27 Budget to Kodiak Island Borough (KIB)
Assembly members.
On April 21, 2026, the School Board passed their budget of $50,796,789.31 The budget is based on a
projected 3.5%decline in student enrollment, a 4% increase in Health Insurance premiums, and a $1.8M
use of fund balance.
To balance the FY27 Budget, the Board has requested an increase in our local funding over last year's
actual funding. The FY27 Budget passed by the School Board on April 21, 2026, reflects a local funding
request of $14,615,403.00. This is a $1,635,846.50 increase over FY26 local funding.
The School Board recognizes this is an increase overour FY26 appropriation; however, the District also
spent many hours reviewing next year's enrollment and making very difficult personnel and position cuts
in the amount of over $2.5M to assist with balancing the FY27 Budget.
We respectfully request our full ask of $14,615,403.00 be approved.
Sincerely,
4,�, 04�v
Cyndy A. Mika, Ed.D
KIBSD Superintendent
Resolution No. FY2027-01, Establishing The Amount Of Funds To Be Made Av... Page 23 of 119
AGENDA ITEM #14. C.1.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: Ordinance No. FY2027-01, Adopting The Budget For Fiscal Year 2027 And
Appropriating From All Borough Funds
ORIGINATOR: Dora Cross, Finance Director
RECOMMENDATION:
Move to advance Ordinance No. FY2027-01 to public hearing at the next regular meeting of
the Assembly.
DISCUSSION:
The FY2027 Borough budget, as offered for introduction, is a balanced budget; meaning that
proposed expenditures do not exceed anticipated revenues and planned use of fund balance.
This annual ordinance partners with the levy ordinance (Ordinance No. FY2027-02).
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Ordinance No. FY2027-01, Adopting The Budget For Fiscal Year 2027 And Ap... Page 24 of 119
AGENDA ITEM #14. C.1.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2027-01
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE
BUDGET FOR FISCAL YEAR 2027 AND APPROPRIATING FROM ALL BOROUGH FUNDS
WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly
held a public hearing on the proposed Fiscal Year 2027 Budget; and
WHEREAS, the Assembly has under consideration the annual property tax levy proposed in
Ordinance No. FY2027-02, which, when adopted, will levy taxes for FY2027, the proceeds of
which are appropriated by this ordinance, and which, together with this Ordinance No. FY 2027-
01, shall constitute the entire Borough budget, tax levy, and appropriations for FY2027, except
for capital improvement projects; and
WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2027
budget and make appropriations to fund that budget from the corresponding Borough funds.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: The budget for the fiscal year beginning July 1, 2026, entitled Kodiak Island Borough
FY2027 Budget, excluding capital projects, is hereby approved, and appropriated from the
corresponding funds:
Fund —
Title
Amount
-Department
100-100
Legislative
$ 248,891
100-105
Borough Management
$ 520,985
100-110
Borough Clerk
$ 700,217
100-115
Borough Attorney
$ 91,600
100-120
Finance
$ 972,999
100-125
Information Technology
$ 1,202,023
100-130
Assessing
$ 1,128,336
100-135
Engineering & Facilities
$ 993,969
100-140
Community Development
$ 728,525
100-142
Building Official
$ 200,309
100-160
Economic Development
$ 600
100-165
General Administration
$ 301,496
100-172
Parks & Recreation
$ 45,000
100-175
Emergency Preparedness
$ 112,500
100-186
Animal Control
$ 152,200
100-190
Education/Culture/Recreation
$ 15,789
100-191
Non -Profit — Kodiak College & Libraries
$ 100,000
100-192-110
Non -Profit — Health & Social Services
$ 85,000
100-192-120
Non -Profit - Education, Culture & Recreation
$ 85,000
100-195
Transfers
$ 954,667
General Fund Subtotal
$ 8,640,106
Ordinance No. FY2027-01
Page 1 of 2
Ordinance No. FY2027-01, Adopting The Budget For Fiscal Year 2027 And Ap... Page 25 of 119
AGENDA ITEM #14. C.1.
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
201
Education Support
$15,099,440
210
Land Sales
$ 89,250
220
Building & Grounds
$ 959,652
234
LEPC
$ 0
240
Womens Bay Road Service
$ 419,500
242
Service Area #1
$ 608,000
243
Service Area #2
$ 0
244
Monashka Bay Road Service
$ 68,000
246
Bay View Road Service
$ 18,500
250
Fire Protection Area #1
$ 894,000
252
Womens Bay Fire Department
$ 453,100
254
Airport Fire Protection Service Area
$ 25,950
260
Woodland Acres Street Light
$ 7,630
261
Trinity Island Street Light
$ 2,600
262
Mission Lake Tide ate
$ 600
273
O ioid Class Action Settlement
$ 13,408
276
Facility
$ 1,730,000
277
Tourism Development
$ 105,000
278
Commercial Vessel Passenger
$ 20,000
300
Debt Service
$ 5,322,997
530
Solid Waste Collection & Disposal
$ 4,312,934
540
Hospital
$ 1,384,272
545
Long -Term Care Center
$ 1,043,628
555
Kodiak Fisheries Research Center
$ 1,436,150
556
Research Court Apartments
$ 88,672
560
E911 Service
$ 310,000
Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal
year, June 30, 2027, to the respective fund. An appropriation for a capital improvement, grant
award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its
purpose has been accomplished or abandoned.
Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of
Ordinances on July 1, 2026.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF 12026
KODIAK ISLAND BOROUGH
Jared Griffin, Borough Mayor
Introduced by: Borough Manager
First reading:
Second reading/public hearing:
VOTES:
Ayes:
Noes:
Ordinance No. FY2027-01
ATTEST:
Nova Javier, MMC, Borough Clerk
Page 2 of 2
Ordinance No. FY2027-01, Adopting The Budget For Fiscal Year 2027 And Ap... Page 26 of 119
Q
v
m
z
0
v
CC!
(D
IV
v
O
z�
gonrAK-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
2027 Level 1
2027 Level 2
Diff FY26 Final to
FY27 L2
Fund 100 - General Fund
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
1,604,686.30
1,677,122.58
1,881,406.76
3,097,022.00
3,117,652.01
2,400,305.00
2,392,205.00
(696,717.00)
311.200 Personal Property Tax
188,508.92
185,731.85
192,708.77
344,113.00
329,123.34
266,701.00
265,801.00
(77,412.00)
Property Tax Totals
$1,793,195.22
$1,862,854.43
$2,074,115.53
$3,441,135.00
$3,446,775.35
$2,667,006.00
$2,658,006.00
($774,129.00)
Non Ad Valorem Taxes
313.120 Aircraft Tax
25,700.00
23,100.00
17,800.00
17,800.00
22,400.00
22,400.00
22,400.00
4,600.00
Non Ad Valorem Taxes Totals
$25,700.00
$23,100.00
$17,800.00
$17,800.00
$22,400.00
$22,400.00
$22,400.00
$4,600.00
Payment in Lieu of Taxes
314.100 PILT - Federal
1,753,028.00
1,862,889.00
1,924,386.00
1,700,000.00
.00
1,700,000.00
1,700,000.00
.00
314.200 PILT - KIHA
14,920.72
21,881.60
27,067.60
23,000.00
26,449.94
26,000.00
26,000.00
3,000.00
314.210 PILT - Alaska Housing
15,248.39
18,113.92
9,314.26
17,000.00
.00
15,000.00
15,000.00
(2,000.00)
Payment in Lieu of Taxes Totals
$1,783,197.11
$1,902,884.52
$1,960,767.86
$1,740,000.00
$26,449.94
$1,741,000.00
$1,741,000.00
$1,000.00
Severance Taxes
316.100 Sea Products
1,554,469.66
946,630.01
751,333.74
700,000.00
1,128,175.96
420,000.00
420,000.00
(280,000.00)
316.200 Mining - Gravel
1,479.13
2,678.68
14,058.64
2,500.00
78,454.61
5,000.00
5,000.00
2,500.00
316.300 Timber
41,377.94
41,262.62
21,472.43
41,000.00
2,048.34
40,000.00
40,000.00
(1,000.00)
Severance Taxes Totals $1,597,326.73
$990,571.31
$786,864.81
$743,500.00
$1,208,678.91
$465,000.00
$465,000.00
($278,500.00)
Penalties & Interest Tax
319.100
Penalties & Interest
232,872.98
228,705.51
236,770.96
220,000.00
284,630.19
230,000.00
230,000.00
10,000.00
Penalties & Interest Tax Totals
$232,872.98
$228,705.51
$236,770.96
$220,000.00
$284,630.19
$230,000.00
$230,000.00
$50,000.00
Licenses & Permits
322.110
Building Permits
57,238.12
67,488.34
83,025.21
65,000.00
28,112.68
65,000.00
65,000.00
.00
322.120
Subdivision
6,700.00
4,600.00
1,500.00
4,600.00
4,675.00
4,600.00
4,600.00
.00
322.130
Conditional Use Permit
500.00
.00
250.00
500.00
930.00
500.00
500.00
.00
322.140
Zoning Compliance Permit
4,500.00
6,020.00
5,080.00
4,000.00
4,260.00
4,000.00
4,000.00
.00
322.160
Variance Fee
1,200.00
400.00
400.00
1,000.00
1,900.00
1,000.00
1,000.00
.00
322.170
Zoning Change Fee
.00
.00
350.00
.00
1,400.00
.00
.00
.00
322.180
Electric Permit
2,581.60
2,630.02
3,433.24
2,000.00
2,779.88
2,000.00
2,000.00
.00
322.190
Plumbing Permit
1,887.88
2,971.68
2,495.56
2,000.00
941.72
2,000.00
2,000.00
.00
322.200
P & Z Review Fee
350.00
350.00
.00
.00
.00
.00
.00
.00
322.230
Dog Licenses
807.00
905.00
512.00
800.00
.00
500.00
500.00
(300.00)
322.239
Business License - Tobacco
400.00
200.00
200.00
200.00
400.00
400.00
400.00
200.00
322.240
Business License - Marijuana
.00
100.00
1,000.00
.00
.00
.00
.00
.00
Licenses & Permits Totals
$76,164.60
$85,665.04
$98,246.01
$80,100.00
$45,399.28
$80,000.00
$80,000.00
($100.00)
Excise
Tax
323.100
Tobacco Excise Tax
829,274.10
804,223.16
703,711.57
800,000.00
529,940.02
750,000.00
750,000.00
(50,000.00)
Excise Tax Totals
$829,274.10
$804,223.16
$703,711.57
$800,000.00
$529,940.02
$750,000.00
$750,000.00
($50,000.00)
Run by Dora Cross on 05/08/2026 13:55:19 PM
Page 1 of 65
Q
v
0
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
REVENUE
Department 000 - Fund Revenues
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
354,553.95
.00
.00
.00
.00
.00
Federal Giants Totals
$0.00
$0.00
$354,553.95
$0.00
$0.00
$0.00
$0.00
$0.00
Federal Shared Revenue
332.100 National Wildlife Refuge
201,160.00
187,678.00
180,258.00
180,000.00
.00
180,000.00
180,000.00
.00
Federal Shared Revenue Totals
$201,160.00
$187,678.00
$180,258.00
$180,000.00
$0.00
$180,000.00
$180,000.00
$0.00
State Shared Revenues
335.110 State Community Assistance (formally State Revenue
477,242.27
481,596.09
469,338.69
371,707.00
367,265.99
371,700.00
371,700.00
(7.00)
Sharing)
335.130 Fisheries Business Tax
1,347,362.01
1,332,436.02
913,318.13
900,000.00
835,135.18
640,000.00
640,000.00
(260,000.00)
335.132 Business Fisheries & Landing Tax
59,341.15
70,620.02
77,427.98
70,000.00
91,024.00
55,000.00
55,000.00
(15,000.00)
335.150 Telephone & Electric
20,778.14
21,265.06
21,071.59
21,000.00
.00
21,000.00
21,000.00
.00
335.175 Marijuana Licenses
3,000.00
300.00
600.00
.00
300.00
300.00
300.00
300.00
335.190 PERS on Behalf Payment
51,677.31
63,656.56
104,385.76
167,767.00
128,911.81
225,700.00
225,700.00
57,933.00
State Shared Revenues Totals
$1,959,400.88
$1,969,873.75
$1,586,142.15
$1,530,474.00
$1,422,636.98
$1,313,700.00
$1,313,700.00
($216,774.00)
Fines
351.100 Animal Control
220.00
111.00
55.00
.00
.00
.00
.00
.00
Fines
Totals
$220.00
$111.00
$55.00
$0.00
$0.00
$0.00
$0.00
$0.00
Interest Earnings
361.100 Interest Earnings
490,026.89
1,380,285.17
1,765,084.17
1,000,000.00
1,345,686.05
1,200,000.00
1,200,000.00
200,000.00
361.110 Gain / Loss on Sale
.00
110.00
.00
.00
.00
.00
.00
.00
361.300 Change in Fair Market Value
(67,243.40)
1,007,750.43
777,300.30
.00
143,494.93
.00
.00
.00
Interest Earnings
Totals
$422,783.49
$2,388,145.60
$2,542,384.47
$1,000,000.00
$1,489,180.98
$1,200,000.00
$1,200,000.00
$200,000.00
Miscellaneous - Classified
380.110 Jury Duty
100.00
400.00
550.00
375.00
100.00
.00
.00
(375.00)
380.120 Sale of Copies
7.50
.00
.00
.00
.00
.00
.00
.00
380.122 Sale of Maps
519.89
663.67
309.66
500.00
157.25
.00
.00
(500.00)
380.130 Dishonored Check Fee
150.00
140.00
125.00
.00
40.00
.00
.00
.00
380.170 Other
10,191.74
18,742.28
16,042.95
.00
3,374.00
.00
.00
.00
Miscellaneous - Classified
Totals
$10,969.13
$19,945.95
$17,027.61
$875.00
$3,671.25
$0.00
$0.00
($875.00)
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
64,024.00
.00
.00
.00
(64,024.00)
Other Financing Sources
Totals
$0.00
$0.00
$0.00
$64,024.00
$0.00
$0.00
$0.00
($64,024.00)
Operating Transfers In
391.300 Debt Service
5,879,272.00
.00
.00
.00
.00
.00
.00
.00
391.415 Capital Projects -(Borough)
.00
.00
.00
28,910.00
28,910.00
.00
.00
(28,910.00)
Operating Transfers In
Totals
$5,879,272.00
$0.00
$0.00
$28,910.00
$28,910.00
$0.00
$0.00
($28,910.00)
Run by Dora Cross on 05/08/2026 13:55:19 PM Page 2 of 65
Q
v
m
z
0
z�
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
REVENUE
Department 000 - Fund Revenues
Sale of Fixed Assets
392.100 Sale / General Fixed Assets
.00
15,700.00
100.00
.00
.00
.00
.00
.00
Sale of Fixed Assets Totals
$0.00
$15,700.00
$100.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$14,811,536.24
$10,479,458.27
$10,558,797.92
$9,846,818.00
$8,508,672.90
$8,649,106.00
$8,640,106.00
($1,197,712.00)
REVENUE TOTALS
$14,811,536.24
$10,479,458.27
$10,558,797.92
$9,846,818.00
$8,508,672.90
$8,649,106.00
$8,640,106.00
($1,197,712.00)
EXPENSE
Department 100 - Legislative
Personnel Services
410.106 Mayoral Stipend
9,100.00
8,400.00
8,400.00
9,100.00
7,000.00
8,400.00
8,400.00
(700.00)
410.108 Assembly Stipend
41,500.00
43,000.00
42,500.00
43,000.00
32,000.00
43,500.00
43,500.00
500.00
420.120 FICA Taxes
3,886.20
3,932.10
3,893.85
3,986.00
2,992.01
3,970.00
3,970.00
(16.00)
420.140 Retirement
1,596.22
3,554.62
3,676.35
4,080.00
1,040.95
.00
.00
(4,080.00)
420.150 Workers Compensation
161.92
162.04
209.97
188.00
89.70
166.00
166.00
(22.00)
Personnel Services Totals
$56,244.34
$59,048.76
$58,680.17
$60,354.00
$43,122.66
$56,036.00
$56,036.00
($4,318.00)
Professional Services
430.100 Political Lobbyist 70,000.00 72,000.00 72,000.00 72,000.00 56,500.00 72,000.00 72,000.00 .00
430.101 Lobbying Expense .00 .00 .00 1,500.00 .00 1,500.00 1,500.00 .00
Professional Services Totals $70,000.00 $72,000.00 $72,000.00 $73,500.00 $56,500.00 $73,500.00 $73,500.00 $0.00
Support Goods & Services
450.100
Office Supplies
450.140
Dues / Books / Subscriptions
450.160
Furniture / Fixtures
450.200
Honorarium/Amenities/Sponsorships
450.210
Food / Business Lunch/Meeting Rooms
450.300
Travel / Per Diem
450.301
Mayor Travel / Per Diem
450.330
Rent
450.340
Telephone/Communications
450.485
Town Meeting Costs
Support Goods & Services Totals
Department 100 - Legislative Totals
Department 105 - Borough Management
Personnel Services
410.110
Salaries
410,130
Overtime
410.152
Cell Phone Stipend
420.110
Unemployment Taxes
Run by Dora Cross on 05/08/2026 13:55:20 PM
468.87
334.04
125.94
1,000.00
55.18
.00
.00
(1,000.00)
20,691.65
20,248.44
19,673.32
20,100.00
19,949.70
20,500.00
20,500.00
400.00
.00
.00
.00
1,000.00
.00
.00
.00
(1,000.00)
210.57
406.42
2,303.25
7,900.00
4,041.03
7,500.00
7,500.00
(400.00)
1,091.03
739.34
887.10
2,500.00
464.97
2,500.00
2,500.00
.00
13,062.25
4,765.21
5,075.28
25,000.00
5,438.02
16,000.00
16,000.00
(9,000.00)
5,015.19
9,383.64
13,592.87
19,000.00
8,032.51
13,000.00
13,000.00
(6,000.00)
.00
55,375.00
55,374.60
55,356.00
55,355.40
55,355.00
55,355.00
(1.00)
2,021.83
494.46
2,007.37
500.00
1,000.55
2,500.00
2,500.00
2,000.00
.00
1,500.00
.00
2,000.00
.00
2,000.00
2,000.00
.00
$42,561.39
$93,246.55
$99,039.73
$134,356.00
$94,337.36
$119,355.00
$119,355.00
($15,001.00)
$168,805.73
$224,295.31
$229,719.90
$268,210.00
$193,960.02
$248,891.00
$248,891.00
($19,319.00)
150,495.80
265,132.17
283,787.02
295,148.00
242,843.07
301,073.00
301,073.00
5,925.00
1,853.74
351.81
.00
2,000.00
.00
1,000.00
1,000.00
(1,000.00)
200.00
1,200.00
1,200.00
1,200.00
1,000.00
1,200.00
1,200.00
.00
5,486.85
31.33
283.78
298.00
242.89
303.00
303.00
5.00
Page 3 of 65
Q
v
m
z
0
z�
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 105 - Borough Management
Personnel Services
420.120 FICA Taxes
11,309.54
20,061.03
21,331.44
22,824.00
18,151.87
23,200.00
23,200.00
376.00
420.130 Group Insurance
35,803.29
52,315.87
54,343.74
56,200.00
48,757.87
58,800.00
58,800.00
2,600.00
420.140 Retirement
37,028.42
64,299.47
74,710.60
84,182.00
68,806.89
90,139.00
90,139.00
5,957.00
420.150 Workers Compensation
702.88
855.54
1,201.89
1,074.00
560.84
706.00
706.00
(368.00)
Personnel Services Totals
$242,880.52
$404,247.22
$436,858.47
$462,926.00
$380,363.43
$476,421.00
$476,421.00
$13,495.00
Professional Services
430.140 Contracted Services
31,369.00
2,450.00
500.00
30,000.00
4,166.68
25,000.00
25,000.00
(5,000.00)
Professional Services Totals
$31,369.00
$2,450.00
$500.00
$30,000.00
$4,166.68
$25,000.00
$25,000.00
($5,000.00)
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
450.270 Continuing Education
450.290 Recruit / Relocation
450.300 Travel / Per Diem
450.330 Rent
450.340 Telephone/Communications
Support Goods & Services Totals
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
Run by Dora Cross on 05/08/2026 13:55:20 PM
143.09
9.89
.00
3,000.00
111.46
1,000.00
1,000.00
(2,000.00)
4,115.90
3,187.94
2,625.69
3,000.00
1,690.26
3,000.00
3,000.00
.00
11.60
.00
.00
.00
.00
.00
.00
.00
808.60
1,032.00
2,707.39
3,000.00
2,100.00
2,000.00
2,000.00
(1,000.00)
339.73
.00
.00
2,000.00
.00
4,000.00
4,000.00
2,000.00
1,000.00
700.00
635.65
2,000.00
100.00
500.00
500.00
(1,500.00)
.00
236.69
.00
1,000.00
446.70
500.00
500.00
(500.00)
.00
.00
.00
.00
69.89
.00
.00
.00
8.00
2,675.00
5,342.19
10,000.00
11,885.19
10,000.00
10,000.00
.00
5,422.17
223.34
.00
.00
87.15
.00
.00
.00
1,053.00
7,875.07
4,353.07
10,000.00
4,435.51
10,000.00
10,000.00
.00
39,849.00
39,508.00
39,507.60
29,764.00
29,764.08
29,764.00
29,764.00
.00
808.03
858.48
879.84
800.00
658.97
800.00
800.00
.00
$53,559.12
$56,306.41
$56,051.43
$64,564.00
$51,349.21
$61,564.00
$61,564.00
($3,000.00)
(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
$285,808.64
$421,003.63
$451,409.90
$515,490.00
$393,879.32
$520,985.00
$520,985.00
$5,495.00
259,539.23
285,345.42
302,435.20
324,268.00
266,193.48
328,809.00
328,809.00
4,541.00
14,178.68
.00
.00
10,000.00
.00
.00
.00
(10,000.00)
6,612.45
6,395.32
7,201.23
7,000.00
2,871.08
7,000.00
7,000.00
.00
1,400.00
1,200.00
1,200.00
1,200.00
1,000.00
1,200.00
1,200.00
.00
26.65
33.54
309.62
342.00
262.67
337.00
337.00
(5.00)
Page 4 of 65
Q
v
m
z
0
z�
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 -
General Fund
EXPENSE
Department 110 - Borough Clerk
Personnel Services
420.120
FICA Taxes
21,626.75
21,752.77
22,780.30
26,199.00
19,721.05
25,781.00
25,781.00
(418.00)
420.130
Group Insurance
73,197.76
78,467.41
81,557.29
84,300.00
73,092.28
88,200.00
88,200.00
3,900.00
420.140
Retirement
65,746.44
68,153.28
81,527.59
93,848.00
74,441.66
100,205.00
100,205.00
6,357.00
420.150
Workers Compensation
901.68
921.61
1,309.11
1,233.00
606.86
785.00
785.00
(448.00)
Personnel Services
Totals
$443,229.64
$462,269.35
$498,320.34
$548,390.00
$438,189.08
$552,317.00
$552,317.00
$3,927.00
Professional Services
430.140
Contracted Services
.00
.00
.00
1,000.00
.00
.00
.00
(1,000.00)
Professional Services
Totals
$0.00
$0.00
$0.00
$1,000.00
$0.00
$0.00
$0.00
($1,000.00)
Support
Goods & Services
450.100
Office Supplies
406.03
416.19
167.69
2,000.00
345.49
2,000.00
2,000.00
.00
450.120
Printing / Binding
6,761.79
6,404.41
6,177.68
7,000.00
7,532.22
5,000.00
5,000.00
(2,000.00)
450.130
Postage
75.83
135.26
20.73
100.00
.00
150.00
150.00
50.00
450.140
Dues / Books / Subscriptions
1,046.00
1,246.00
1,290.00
1,500.00
975.00
1,500.00
1,500.00
.00
450.160
Furniture / Fixtures
339.47
.00
344.83
1,000.00
.00
1,000.00
1,000.00
.00
450.200
Honorarium/Amenities/Sponsorships
.00
.00
234.94
300.00
98.75
300.00
300.00
.00
450.210
Food / Business Lunch/Meeting Rooms
111.97
33.47
34.34
100.00
89.25
300.00
300.00
200.00
450.230
Advertising / Hearings
16,420.15
18,505.64
17,404.12
20,000.00
12,474.66
20,000.00
20,000.00
.00
450.232
Advertising - APOC to Advertising - Ballot
.00
.00
.00
1,000.00
.00
1,000.00
1,000.00
.00
Propositions
450.240
Filing / Record Fees
57.40
.00
.00
.00
.00
.00
.00
.00
450.270
Continuing Education
22,473.20
19,731.19
34,051.04
28,000.00
21,215.81
20,000.00
20,000.00
(8,000.00)
450.290
Recruit/ Relocation
6,982.24
70.00
.00
.00
87.15
.00
.00
.00
450.300
Travel / Per Diem
1,639.00
507.50
.00
2,000.00
.00
2,000.00
2,000.00
.00
450.330
Rent
49,772.00
50,947.00
50,946.60
50,942.00
50,941.44
49,325.00
49,325.00
(1,617.00)
450.340
Telephone/Communications
249.70
287.46
300.84
.00
273.50
325.00
325.00
325.00
450.430
Maint & Repairs
43.98
.00
.00
.00
.00
.00
.00
.00
450.470
Election Local
46,077.31
37,398.73
25,380.38
45,000.00
27,806.32
40,000.00
40,000.00
(5,000.00)
450.480
Boards & Committees
774.59
1,448.46
1,523.58
2,000.00
.00
2,000.00
2,000.00
.00
450.530
Records Management
152.70
167.82
466.58
5,000.00
19.68
3,000.00
3,000.00
(2,000.00)
450.531
Transcription / Record Restoration Fee
350.00
.00
.00
.00
.00
.00
.00
.00
Support Goods & Services
Totals
$153,733.36
$137,299.13
$138,343.35
$165,942.00
$121,859.27
$147,900.00
$147,900.00
($18,042.00)
Department 110 - Borough Clerk
Totals
$596,963.00
$599,568.48
$636,663.69
$715,332.00
$560,048.35
$700,217.00
$700,217.00
($15,115.00)
Run by Dora Cross on 05/08/2026 13:55:20 PM
Page 5 of 65
Q
v
m
z
0
z�
"* N goDrA g rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 100 - General Fund
EXPENSE
Department 115 - Borough Attorney
Lega/ Services
431.120 Legal Fees 26,042.45 16,164.56 34,890.60 35,000.00 17,459.28 70,000.00 70,000.00 35,000.00
Legal Services Totals $26,042.45 $16,164.56 $34,890.60 $35,000.00 $17,459.28 $70,000.00 $70,000.00 $35,000.00
Support Goods & Services
450.230
Advertising / Hearings
450.240
Filing / Record Fees
450.245
Title Search Fees
450.323
Collection Expense
Support Goods & Services Totals
Department 115 - Borough Attorney Totals
Department 120 - Finance Department
Personnel Services
410.110
Salaries
410.130
Overtime
420.110
Unemployment Taxes
420.120
FICA Taxes
420.130
Group Insurance
420.140
Retirement
420.150
Workers Compensation
Personnel Services Totals
12,122.28
12,496.65
12,831.69
12,000.00
8,679.77
14,000.00
14,000.00
2,000.00
2,657.00
3,628.70
2,491.00
3,000.00
1,825.00
3,000.00
3,000.00
.00
3,025.00
3,640.00
5,880.00
4,000.00
.00
4,000.00
4,000.00
.00
60.00
931.22
695.74
1,000.00
549.80
600.00
600.00
(400.00)
$17,864.28
$20,696.57
$21,898.43
$20,000.00
$11,054.57
$21,600.00
$21,600.00
$1,600.00
$43,906.73
$36,861.13
$56,789.03
$55,000.00
$28,513.85
$91,600.00
$91,600.00
$36,600.00
493,859.20
430,813.72
427,965.23
484,249.00
390,998.96
522,153.00
522,153.00
37,904.00
192.01
84.94
34.41
1,000.00
26.03
1,000.00
1,000.00
.00
49.59
49.69
426.63
485.00
391.09
523.00
523.00
38.00
36,399.59
31,638.55
31,494.58
37,122.00
28,511.94
40,021.00
40,021.00
2,899.00
166,540.51
144,146.46
147,055.42
168,600.00
145,234.36
205,800.00
205,800.00
37,200.00
122,167.60
107,683.26
112,303.19
137,471.00
110,832.23
156,109.00
156,109.00
18,638.00
1,581.02
1,374.30
1,830.48
1,747.00
899.40
1,218.00
1,218.00
(529.00)
$820,789.52
$715,790.92
$721,109.94
$830,674.00
$676,894.01
$926,824.00
$926,824.00
$96,150.00
Professional Services
430.140 Contracted Services .00 .00 23,410.14 .00 2,581.20 .00 .00 .00
Professional Services Totals $0.00 $0.00 $23,410.14 $0.00 $2,581.20 $0.00 $0.00 $0.00
Support Goods & Services
450.100
Office Supplies
450.120
Printing / Binding
450.140
Dues / Books / Subscriptions
450.160
Furniture / Fixtures
450.170
Machinery / Equipment <$5000
450.210
Food / Business Lunch/Meeting Rooms
450.220
Insurance & Bonding
450.270
Continuing Education
450.290
Recruit / Relocation
450.330
Rent
450.340
Telephone/Communications
450.430
Maint & Repairs
Support Goods & Services Totals
Run by Dora Cross on 05/08/2026 13:55:20 PM
1,971.83
1,564.93
1,318.94
2,000.00
1,911.72
2,000.00
2,000.00
.00
13,206.29
11,439.24
11,387.24
12,000.00
3,096.87
14,000.00
14,000.00
2,000.00
2,073.06
2,304.30
1,249.00
3,500.00
573.98
2,500.00
2,500.00
(1,000.00)
728.63
.00
.00
.00
155.00
3,000.00
3,000.00
3,000.00
.00
.00
13,647.39
.00
(3,184.11)
.00
.00 .00
135.24
.00
.00
150.00
.00 .00
.00 (150.00)
679.90
3,200.00
3,200.00
3,200.00
3,077.78
3,300.00
3,300.00
100.00
2,682.65
1,937.73
5,242.04
3,500.00
535.00
3,000.00
3,000.00
(500.00)
.00
880.19
198.69
.00
118.99
150.00
150.00
150.00
66,556.00
65,953.00
65,952.60
65,944.00
65,944.08
65,944.00
65,944.00
.00
506.21
594.53
631.92
500.00
581.22
600.00
600.00
100.00
.00
185.74
.00
.00
.00 .00
.00 .00
$88,539.81
$88,059.66
$102,827.82
$90,794.00
$72,810.53
$94,494.00
$94,494.00
$3,700.00
Page 6 of 65
Q
v
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 -
General Fund
EXPENSE
Department 120 - Finance Department
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
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
$861,010.33
$755,531.58
$799,028.90
$873,149.00
$703,966.74
$972,999.00
$972,999.00
$99,850.00
Department 125 - Information Technology
Personnel Services
410.110
Salaries
236,199.52
315,472.60
320,391.85
340,740.00
274,832.94
348,942.00
348,942.00
8,202.00
410.120
Temporary Help
16,509.91
.00
.00
.00
.00
.00
.00
.00
410.130
Overtime
4,028.02
1,144.71
52.32
5,000.00
105.50
5,000.00
5,000.00
.00
410.152
Cell Phone Stipend
3,100.00
3,551.61
3,600.00
3,600.00
2,841.94
3,600.00
3,600.00
.00
420.110
Unemployment Taxes
23.86
35.98
320.33
349.00
269.18
353.00
353.00
4.00
420.120
FICA Taxes
19,740.25
23,595.54
24,031.43
26,725.00
20,595.60
26,969.00
26,969.00
244.00
420.130
Group Insurance
70,685.77
103,039.21
108,051.95
112,400.00
95,124.93
117,600.00
117,600.00
5,200.00
420.140
Retirement
59,346.24
76,260.13
84,476.97
97,948.00
76,357.94
104,124.00
104,124.00
6,176.00
420.150
Workers Compensation
791.25
816.75
1,155.98
1,258.00
625.54
821.00
821.00
(437.00)
Personnel Services Totals
$410,424.82
$523,916.53
$542,080.83
$588,020.00
$470,753.57
$607,409.00
$607,409.00
$19,389.00
Professional Services
430.140
Contracted Services
527.00
.00
.00
25,000.00
262.50
25,000.00
25,000.00
.00
Professional Services Totals
$527.00
$0.00
$0.00
$25,000.00
$262.50
$25,000.00
$25,000.00
$0.00
Support
Goods & Services
450.100
Office Supplies
718.04
262.41
193.21
1,000.00
658.20
1,000.00
1,000.00
.00
450.110
Operating Supplies
536.85
8,235.64
13,965.25
4,000.00
345.68
2,500.00
2,500.00
(1,500.00)
450.115
Computer Software <$5000
9,126.71
5,952.22
64.00
2,500.00
.00
5,000.00
5,000.00
2,500.00
450.120
Printing / Binding
2,546.28
2,306.81
2,260.93
2,160.00
1,347.44
.00
.00
(2,160.00)
450.140
Dues/ Books/ Subscriptions
79.98
.00
389.95
.00
.00
.00
.00
.00
450.160
Furniture / Fixtures
.00
.00
.00
3,200.00
1,215.27
.00
.00
(3,200.00)
450.170
Machinery / Equipment <$5000
98,802.04
66,708.80
41,050.58
25,500.00
1,093.98
23,000.00
23,000.00
(2,500.00)
450.210
Food / Business Lunch/Meeting Rooms
246.89
119.76
.00
.00
.00
.00
.00
.00
450.221
Property Insurance
.00
285.00
334.00
.00
3,899.03
4,000.00
4,000.00
4,000.00
450.224
Insurance Coverage Discounts
.00
(57.00)
(16.00)
.00
.00
.00
.00
.00
450.230
Advertising / Hearings
396.28
.00
.00
.00
.00
.00
.00
.00
450.270
Continuing Education
2,825.23
(875.00)
199.00
.00
.00
.00
.00
.00
450.280
Staff Training
.00
149.00
.00
1,000.00
.00
.00
.00
(1,000.00)
450.290
Recruit/ Relocation
8,355.80
185.05
.00
.00
.00
.00
.00
.00
(D
Run by Dora Cross on 05/08/2026 13:55:20 PM Page 7 of 65
Q
v
m
z
0
•'!" u goDrAK-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 125 - Information Technology
Support Goods & Services
450.330 Rent
70,174.00
63,074.00
63,074.40
63,074.00
63,073.80
63,074.00
63,074.00
.00
450.340 Telephone/Communications
4,252.22
4,916.01
4,690.60
6,040.00
3,492.79
6,040.00
6,040.00
.00
450.430 Maint & Repairs
4,845.31
21,099.45
4,335.89
5,000.00
2,433.07
5,000.00
5,000.00
.00
450.435 Maint Agreements
235,512.47
458,157.45
386,612.35
466,995.00
497,790.57
460,000.00
460,000.00
(6,995.00)
Support Goods & Services Totals
$438,418.10
$630,519.60
$517,154.16
$580,469.00
$575,349.83
$569,614.00
$569,614.00
($10,855.00)
Capital Outlay
470.100 Machinery / Equipment >$5000
Capital Outlay Totals
Department 125 - Information Technology Totals
Department 130 - Assessing Department
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 61,447.87 .00 58,000.00 25,085.30 .00 .00 (58,000.00)
$0.00 $61,447.87 $0.00 $58,000.00 $25,085.30 $0.00 $0.00 ($58,000.00)
$849,369.92 $1,215,884.00 $1,059,234.99 $1,251,489.00 $1,071,451.20 $1,202,023.00 $1,202,023.00 ($49,466.00)
335,191.37
377,564.82
425,101.76
438,783.00
362,764.38
513,296.00
513,296.00
74,513.00
16,693.65
6,869.11
37,087.32
.00
.00
.00
.00
.00
.00
146.48
289.71
.00
852.10
3,000.00
3,000.00
3,000.00
1,146.80
1,180.05
1,200.00
1,200.00
1,000.00
1,200.00
1,200.00
.00
33.43
44.55
424.71
440.00
363.54
517.00
517.00
77.00
26,161.35
28,643.85
34,423.97
33,659.00
26,916.76
39,588.00
39,588.00
5,929.00
111,436.94
123,747.01
152,947.08
168,600.00
145,676.38
205,800.00
205,800.00
37,200.00
82,868.10
93,947.06
108,859.32
124,307.00
103,078.63
154,063.00
154,063.00
29,756.00
10,567.75
11,777.17
16,020.34
13,859.00
6,761.76
7,167.00
7,167.00
(6,692.00)
$584,099.39
$643,920.10
$776,354.21
$780,848.00
$647,413.55
$924,631.00
$924,631.00
$143,783.00
Professional Services
430.140
Contracted Services
.00
536.94
.00
.00
.00
.00
.00
.00
Professional Services Totals
$0.00
$536.94
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Legal Services
431.110
Litigation Expenses
110,309.31
84,701.62
13,358.51
75,000.00
11,526.50
75,000.00
75,000.00
.00
431.120
Legal Fees
7,401.70
11,929.95
13,298.95
30,000.00
9,138.00
30,000.00
30,000.00
.00
Legal Services Totals
$117,711.01
$96,631.57
$26,657.46
$105,000.00
$20,664.50
$105,000.00
$105,000.00
$0.00
Support Goods & Services
450.100
Office Supplies
1,278.68
2,359.30
1,472.41
4,000.00
792.77
3,000.00
3,000.00
(1,000.00)
450.120
Printing / Binding
3,390.60
4,366.26
4,299.65
5,000.00
6,850.27
6,000.00
6,000.00
1,000.00
450.140
Dues / Books / Subscriptions
4,702.02
1,826.56
1,515.88
3,000.00
1,821.00
3,000.00
3,000.00
.00
450.160
Furniture / Fixtures
8,659.09
.00
822.43
.00
.00
.00
.00
.00
450.170
Machinery / Equipment <$5000
.00
849.99
495.82
1,500.00
.00
1,500.00
1,500.00
.00
450.210
Food / Business Lunch/Meeting Rooms
354.73
.00
1,637.67
1,500.00
612.82
1,500.00
1,500.00
.00
CO
Run by Dora Cross on 05/08/2026 13:55:20 PM Page 8 of 65
Q
v
m
z
0
. $u gonrAg ISLAIVD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 -
General Fund
EXPENSE
Department 130 - Assessing Department
Support
Goods & Services
450.230
Advertising / Hearings
969.56
2,520.84
743.82
1,000.00
1,220.10
1,000.00
1,000.00
.00
450.240
Filing / Record Fees
.00
.00
.00
.00
250.00
500.00
500.00
500.00
450.245
Title Search Fees
320.00
300.00
.00
500.00
.00
500.00
500.00
.00
450.270
Continuing Education
3,815.26
6,624.45
5,002.00
10,000.00
1,034.20
10,000.00
10,000.00
.00
450.290
Recruit/ Relocation
183.05
116.64
94.95
.00
191.95
.00
.00
.00
450.300
Travel/ Per Diem
607.74
174.00
7,925.88
25,000.00
18,694.01
25,000.00
25,000.00
.00
450.330
Rent
42,528.00
47,822.00
47,822.40
47,805.00
47,805.84
47,805.00
47,805.00
.00
450.340
Telephone/Communications
361.62
424.68
451.37
400.00
415.14
400.00
400.00
.00
Support Goods & Services Totals
$67,170.35
$67,384.72
$72,284.28
$99,705.00
$79,688.10
$100,205.00
$100,205.00
$500.00
Capital Outlay
470.110 Furniture / Fixtures
Allocated to Projects
492.560 Allocated to 911 Services
.00 .00 68.00 .00 179.00 .00 .00 .00
Capital Outlay Totals $0.00 $0.00 $68.00 $0.00 $179.00 $0.00 $0.00 $0.00
Allocated to Projects Totals
Department 130 - Assessing Department Totals
Department 135 - Engineering / Facilities
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
(1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) .00
($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) $0.00
$767,480.75 $806,973.33 $873,863.95 $984,053.00 $746,445.15 $1,128,336.00 $1,128,336.00 $144,283.00
191,175.90
250,333.04
364,717.73
391,500.00
227,274.15
507,678.00
507,678.00
116,178.00
1,547.97
9,951.63
6,268.42
33,000.00
.00
.00
.00
(33,000.00)
510.78
452.16
5,220.66
2,000.00
5,092.16
3,500.00
3,500.00
1,500.00
611.23
1,391.87
2,603.47
1,596.00
2,776.67
2,400.00
2,400.00
804.00
18.65
30.16
325.30
428.00
229.16
514.00
514.00
86.00
14,479.52
19,516.07
28,062.45
32,767.00
17,283.60
39,289.00
39,289.00
6,522.00
61,820.43
84,844.48
105,524.42
136,004.00
86,495.78
176,400.00
176,400.00
40,396.00
42,731.37
66,376.53
92,115.42
111,485.00
70,639.18
152,536.00
152,536.00
41,051.00
2,906.52
4,006.23
7,356.04
5,905.00
3,193.46
4,546.00
4,546.00
(1,359.00)
$315,802.37
$436,902.17
$612,193.91
$714,685.00
$412,984.16
$886,863.00
$886,863.00
$172,178.00
Support Goods & Services
450.100
Office Supplies
1,423.24
4,028.68
917.33
1,800.00
450.19
800.00
800.00
(1,000.00)
450.110
Operating Supplies
70.83
313.20
184.76
1,000.00
251.03
.00
.00 (1,000.00)
450.120
Printing / Binding
4,166.31
4,441.53
4,455.19
3,500.00
2,596.46
4,000.00
4,000.00
500.00
450.140
Dues/ Books/ Subscriptions
156.00
168.00
391.38
1,500.00
186.00
500.00
500.00
(1,000.00)
450.160
Furniture / Fixtures
615.48
1,102.53
.00
2,500.00
507.00
1,500.00
1,500.00
(1,000.00)
450.170
Machinery / Equipment <$5000
.00
849.99
.00
1,000.00
.00
.00
.00 (1,000.00)
450.210
Food / Business Lunch/Meeting Rooms
232.32
224.01
209.39
500.00
157.30
250.00
250.00
(250.00)
CO
Run by Dora Cross on 05/08/2026 13:55:20 PM Page 9 of 65
Q
v
m
z
0
. $u gonrAg ISLAIVD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 135 - Engineering / Facilities
Support Goods & Services
450.230 Advertising / Hearings
3,291.21
153.55
3,046.58
2,000.00
650.00
2,000.00
2,000.00
.00
450.270 Continuing Education
150.00
4,510.77
1,551.34
10,000.00
1,410.00
5,000.00
5,000.00
(5,000.00)
450.290 Recruit/ Relocation
1,082.01
385.19
87.15
1,000.00
826.57
.00
.00
(1,000.00)
450.300 Travel/ Per Diem
1,053.00
181.50
.00
2,500.00
211.00
2,500.00
2,500.00
.00
450.330 Rent
56,882.00
52,189.00
52,188.60
89,555.00
89,555.76
89,556.00
89,556.00
1.00
450.340 Telephone/Communications
506.21
601.54
631.92
1,200.00
581.22
1,000.00
1,000.00
(200.00)
450.430 Maint & Repairs
.00
83.68
.00
.00
2.00
.00
.00
.00
Support Goods & Services
Totals
$69,628.61
$69,233.17
$63,663.64
$118,055.00
$97,384.53
$107,106.00
$107,106.00
($10,949.00)
Department 135 - Engineering / Facilities
Totals
$385,430.98
$506,135.34
$675,857.55
$832,740.00
$510,368.69
$993,969.00
$993,969.00
$161,229.00
Department 140 - Community Development
Personnel Services
410.110
Salaries
200,004.79
275,153.58
296,137.75
339,241.00
222,790.92
335,828.00
335,828.00
(3,413.00)
410.130
Overtime
1,537.53
2,974.37
4,647.77
5,000.00
2,656.24
5,000.00
5,000.00
.00
410.152
Cell Phone Stipend
1,540.41
2,255.43
2,400.00
2,400.00
1,273.33
2,400.00
2,400.00
.00
420.110
Unemployment Taxes
1,589.08
33.58
297.59
347.00
225.15
343.00
343.00
(4.00)
420.120
FICA Taxes
16,850.33
22,903.88
23,650.65
26,518.00
17,470.29
26,257.00
26,257.00
(261.00)
420.130
Group Insurance
65,139.58
88,282.77
95,331.58
112,400.00
83,527.17
117,600.00
117,600.00
5,200.00
420.140
Retirement
45,889.60
69,336.84
78,462.99
97,524.00
63,813.47
101,703.00
101,703.00
4,179.00
420.150
Workers Compensation
2,868.05
3,310.63
4,266.28
3,843.00
921.52
2,166.00
2,166.00
(1,677.00)
Personnel Services
Totals
$335,419.37
$464,251.08
$505,194.61
$587,273.00
$392,678.09
$591,297.00
$591,297.00
$4,024.00
Professional Services
430.140
Contracted Services
15,250.00
1,149.75
2,190.00
1,500.00
.00
1,500.00
1,500.00
.00
430.145
Junk Removal Services
11,651.25
9,953.00
8,172.12
20,000.00
10,186.31
20,000.00
20,000.00
.00
Professional Services
Totals
$26,901.25
$11,102.75
$10,362.12
$21,500.00
$10,186.31
$21,500.00
$21,500.00
$0.00
Legal Services
431.110
Litigation Expenses
540.00
.00
.00
.00
.00
.00
.00
.00
431.120
Legal Fees
7,340.00
6,726.69
4,974.00
10,000.00
7,905.00
10,000.00
10,000.00
.00
Legal Services
Totals
$7,880.00
$6,726.69
$4,974.00
$10,000.00
$7,905.00
$10,000.00
$10,000.00
$0.00
Support Goods & Services
450.100
Office Supplies
1,041.49
995.32
741.93
1,500.00
470.17
1,500.00
1,500.00
.00
450.120
Printing / Binding
3,367.72
1,862.65
2,378.12
6,000.00
2,229.94
6,000.00
6,000.00
.00
450.130
Postage
100.35
14.35
.00
.00
68.85
.00
.00
.00
450.140
Dues / Books / Subscriptions
1,188.46
1,330.00
1,129.60
2,000.00
1,571.01
2,000.00
2,000.00
.00
450.160
Furniture / Fixtures
.00
203.29
.00
500.00
129.99
500.00
500.00
.00
450.210
Food / Business Lunch/Meeting Rooms
.00
.00
42.39
1,500.00
641.58
1,500.00
1,500.00
.00
CO
Run by Dora Cross on 05/08/2026 13:55:20 PM Page 10 of 65
Q
v
0
m
z
0
v
CC!
M
W
v
O
. $u goDrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 -
General Fund
EXPENSE
Department 140 - Community Development
Support
Goods & Services
450.230
Advertising / Hearings
4,133.10
5,171.09
2,033.50
5,500.00
1,979.47
5,500.00
5,500.00
.00
450.245
Title Search Fees
125.00
.00
.00
500.00
.00
500.00
500.00
.00
450.270
Continuing Education
81.52
5,152.79
6,552.07
20,000.00
3,240.29
12,000.00
12,000.00
(8,000.00)
450.290
Recruit/ Relocation
9,477.88
14,794.39
774.10
.00
174.30
.00
.00
.00
450.300
Travel/ Per Diem
.00
.00
.00
10,000.00
1,144.00
2,500.00
2,500.00
(7,500.00)
450.302
Commission Travel/Training
.00
.00
120.00
2,000.00
.00
1,000.00
1,000.00
(1,000.00)
450.330
Rent
68,472.00
55,448.00
55,448.40
55,428.00
55,427.76
55,428.00
55,428.00
.00
450.340
Telephone/Communications
361.62
424.68
451.37
.00
415.14
500.00
500.00
500.00
450.480
Boards & Committees
15,200.00
14,400.00
16,200.00
16,800.00
11,800.00
16,800.00
16,800.00
.00
Support Goods & Services Totals
$103,549.14
$99,796.56
$85,871.48
$121,728.00
$79,292.50
$105,728.00
$105,728.00
($16,000.00)
Department 140 -Community Development Totals $473,749.76 $581,877.08 $606,402.21 $740,501.00 $490,061.90 $728,525.00 $728,525.00 ($11,976.00)
Department 142 - Building Official
Professional Services
430.140 Contracted Services 194,528.60 176,085.75 200,935.15 180,000.00 135,760.46 180,000.00 180,000.00 .00
Professional Services Totals $194,528.60 $176,085.75 $200,935.15 $180,000.00 $135,760.46 $180,000.00 $180,000.00 $0.00
Support Goods & Services
450.330 Rent
20,491.00
20,295.00
20,295.00
20,295.00
20,309.04
20,309.00
20,309.00
14.00
Support Goods & Services
Totals
$20,491.00
$20,295.00
$20,295.00
$20,295.00
$20,309.04
$20,309.00
$20,309.00
$14.00
Department 142 - Building Official
Totals
$215,019.60
$196,380.75
$221,230.15
$200,295.00
$156,069.50
$200,309.00
$200,309.00
$14.00
Department 160 - Economic Development
Professional Services
430.140 Contracted Services
.00
5,000.00
.00
.00
.00
.00
.00 .00
Professional Services
Totals
$0.00
$5,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Contributio
448.415 Kodiak Economic Development Corporation
10,000.00
.00
.00
.00
.00
.00
.00 .00
Contributions
Totals
$10,000.00
$0.00
$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
20,000.00
.00
.00
.00
.00 .00
Operating Transfers Out
Totals
$0.00
$0.00
$20,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 160 - Economic Development
Totals
$10,600.00
$5,600.00
$20,600.00
$600.00
$600.00
$600.00
$600.00
$0.00
Run by Dora Cross on 05/08/2026 13:55:20 PM Page 11 of 65
Q
v
m
z
0
z�
goDlAg ISLAND
B aR a UGH
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
Budget Worksheet Report
Budget Year 2027
2026 Actual Diff FY26 Final to
Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 100 -
General Fund
EXPENSE
Department 165 - General Administration
Personnel Services
410.110
Salaries
1,043.48
.00
.00
.00
.00
.00
.00 .00
410.120
Temporary Help
4.72
.00
.00
.00
.00
.00
.00 .00
420.110
Unemployment Taxes
.12
28,223.83
3,114.00
6,000.00
.00
3,000.00
3,000.00
(3,000.00)
420.120
FICA Taxes
77.70
.00
.00
.00
.00
.00
.00 .00
420.130
Group Insurance
.00
.00
.00
.00
2,531.00
.00
.00 .00
420.140
Retirement
229.55
.00
(4,674.44)
.00
(1,429.47)
.00
.00 .00
420.150
Workers Compensation
19.13
.00
.00
.00
9,626.81
.00
.00 .00
Personnel Services Totals
$1,374.70
$28,223.83
($1,560.44)
$6,000.00
$10,728.34
$3,000.00
$3,000.00
($3,000.00)
Legal Services
431.120
Legal Fees
180.00
.00
.00
.00
.00
.00
.00 .00
Legal Services Totals
$180.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Audit Expense
432.100
Professional Services
118,790.97
113,198.37
137,750.00
147,000.00
109,627.12
147,000.00
147,000.00
.00
432.110
Out of Pocket Expenses
7,599.03
8,427.08
6,930.40
8,000.00
10,872.88
8,000.00
8,000.00
.00
432.120
Contracted Services
2,544.15
2,545.01
2,596.56
2,800.00
27,430.85
10,000.00
10,000.00
7,200.00
Audit Expense Totals
$128,934.15
$124,170.46
$147,276.96
$157,800.00
$147,930.85
$165,000.00
$165,000.00
$7,200.00
Support
Goods & Services
450.100
Office Supplies
1,443.06
2,171.62
1,487.68
2,500.00
1,716.98
2,000.00
2,000.00
(500.00)
450.120
Printing / Binding
5,728.26
8,669.96
16,277.53
9,000.00
1,191.97
12,200.00
12,200.00
3,200.00
450.130
Postage
5,802.81
9,379.46
14,368.07
9,000.00
6,663.06
9,000.00
9,000.00
.00
450.160
Furniture / Fixtures
1,319.90
.00
.00
.00
.00
.00
.00 .00
450.170
Machinery / Equipment <$5000
.00
195.99
136.10
.00
.00
.00
.00 .00
450.180
Equipment Rental
875.88
218.97
.00
.00
.00
.00
.00 .00
450.210
Food / Business Lunch/Meeting Rooms
1,881.34
582.83
28.34
1,500.00
5.60
500.00
500.00
(1,000.00)
450.221
Property Insurance
.00
.00
.00
.00
1,770.13
1,800.00
1,800.00
1,800.00
450.222
General Liablity Insurance Coverage
14,469.00
22,819.28
37,720.30
40,000.00
133,147.71
40,000.00
40,000.00
.00
450.223
Crime Protection Insurance Coverage
400.00
400.00
400.00
400.00
.00
400.00
400.00
.00
450.224
Insurance Coverage Discounts
(5,223.00)
(6,892.00)
(2,330.00)
.00
.00
.00
.00 .00
450.228
Auto Liability Insurance
.00
.00
7,294.13
.00
4,075.78
4,100.00
4,100.00
4,100.00
450.230
Advertising / Hearings
1,124.00
.00
.00
.00
.00
.00
.00 .00
450.251
Miscellaneous
27.60
50,925.20
256.16
.00
242.03
.00
.00 .00
450.290
Recruit/ Relocation
.00
500.00
.00
.00
.00
.00
.00 .00
450.300
Travel/ Per Diem
5,456.50
.00
.00
.00
.00
.00
.00 .00
450.320
Bad Debt Expense
429.80
325.96
9,529.61
.00
17.96
.00
.00 .00
450.323
Collection Expense
22.00
8.30
.00
.00
.00
.00
.00 .00
450.325
Settlement Costs
.00
588,300.83
.00
.00
.00
.00
.00 .00
450.327
Fines
12.60
.00
.00
.00
573.71
.00
.00 .00
Run by Dora Cross on 05/08/2026 13:55:20 PM
Page 12 of 65
Q
v
m
z
0
•'!" u goDrAK-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 165 - General Administration
Support Goods & Services
450.330 Rent
.00
49,987.20
49,987.20
37,135.00
37,120.68
38,751.00
38,751.00
1,616.00
450.340 Telephone/Communications
72.35
84.96
90.27
100.00
83.04
100.00
100.00
.00
450.350 Electricity
12.68
.00
.00
.00
.00
.00
.00
.00
450.360 Fuel- Heating
34.24
.00
.00
.00
.00
.00
.00
.00
450.365 Fuel - Vehicle
3,168.17
2,363.54
2,176.49
4,000.00
1,323.97
3,000.00
3,000.00
(1,000.00)
450.370 Water & Sewer
41.82
.00
.00
.00
.00
.00
.00
.00
450.430 Maint & Repairs
17.24
119.53
.00
.00
12.04
.00
.00
.00
450.440 Auto Maint & Repairs
5,619.87
4,199.55
5,388.48
5,000.00
2,097.19
5,000.00
5,000.00
.00
450.451 Licenses & Permits
20.00
.00
70.00
20.00
.00
.00
.00
(20.00)
450.461 Safety Supplies
3,650.59
5,100.00
2,515.20
3,600.00
3,716.56
3,600.00
3,600.00
.00
450.495 Bank Fees
12,793.32
11,812.48
15,698.43
12,000.00
10,083.90
12,000.00
12,000.00
.00
Support Goods & Services Totals
$59,200.03
$751,273.66
$161,093.99
$124,255.00
$203,842.31
$132,451.00
$132,451.00
$8,196.00
Capital Projects
452.110 Administration
7.39
.00
.00
.00
.00
.00
.00
.00
Capital Projects Totals
$7.39
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Travel
461.220 Travel Insurance Coverage
950.00
.00
1,045.00
1,050.00
1,045.00
1,045.00
1,045.00
(5.00)
Travel Totals $950.00 $0.00 $1,045.00 $1,050.00 $1,045.00 $1,045.00 $1,045.00 ($5.00)
Equipment
466.220
Auto Liability Insurance
5,078.42
8,157.42
.00
7,500.00
.00
.00
.00
(7,500.00)
Equipment
Totals
$5,078.42
$8,157.42
$0.00
$7,500.00
$0.00
$0.00
$0.00
($7,500.00)
capital outlay
470.120
Automotive
227,478.00
.00
.00
.00
.00
.00
.00
.00
Capital Outlay
Totals
$227,478.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 165 - General Administration
Totals
$423,202.69
$911,825.37
$307,855.51
$296,605.00
$363,546.50
$301,496.00
$301,496.00
$4,891.00
Department 172 - Parks & Recreation
Personnel Services
410.110
Salaries
925.15
342.00
.00
.00
1,962.33
.00
.00
.00
410.120
Temporary Help
2,097.67
2,551.50
2,891.03
5,000.00
2,387.15
5,000.00
5,000.00
.00
410.130
Overtime
.00
51.30
.00
.00
56.07
.00
.00
.00
420.110
Unemployment Taxes
.10
.05
.00
5.00
2.04
.00
.00
(5.00)
420.120
FICA Taxes
242.91
213.64
231.27
383.00
331.57
.00
.00
(383.00)
420.130
Group Insurance
325.05
87.70
.00
.00
478.90
.00
.00
.00
420.140
Retirement
219.63
85.90
.00
.00
439.78
.00
.00
.00
420.150
Workers Compensation
143.09
111.34
154.27
215.00
116.26
.00
.00
(215.00)
Personnel Services
Totals
$3,953.60
$3,443.43
$3,276.57
$5,603.00
$5,774.10
$5,000.00
$5,000.00
($603.00)
Run by Dora Cross on 05/08/2026 13:55:20 PM Page 13 of 65
v
CCl
CD
O
�•"'�,; �' goDZ�g ISI�ND
B oR o UGH
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
Budget Worksheet Report
Budget Year 2027
2026 Actual Diff FY26 Final to
Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 100 - General Fund
EXPENSE
Department 172 - Parks & Recreation
Professional Services
430.140 Contracted Services
.00
.00
2,083.33
.00
.00
.00
.00
.00
Professional Services Totals
$0.00
$0.00
$2,083.33
$0.00
$0.00
$0.00
$0.00
$0.00
Support Goods & Services
450.170 Machinery / Equipment <$5000
.00
.00
.00
10,000.00
.00
10,000.00
10,000.00
.00
450.270 Continuing Education
.00
.00
.00
3,000.00
.00
3,000.00
.00
.00
450.300 Travel/ Per Diem
.00
.00
.00
1,500.00
.00
1,500.00
.00
.00
450.380 Snow Removal / Sanding
2,935.00
2,723.50
.00
5,000.00
1,950.00
5,000.00
5,000.00
.00
450.430 Maint & Repairs
5,871.49
.00
18,881.99
25,000.00
421.40
25,000.00
25,000.00
.00
Support Goods & Services Totals
$8,806.49
$2,723.50
$18,881.99
$44,500.00
$2,371.40
$44,500.00
$40,000.00
$0.00
Capital Outlay
470.100 Machinery / Equipment >$5000
.00
.00
.00
150,000.00
.00
.00
.00
(150,000.00)
Capital Outlay Totals
$0.00
$0.00
$0.00
$150,000.00
$0.00
$0.00
$0.00
($150,000.00)
Department 172 - Parks & Recreation Totals
$12,760.09
$6,166.93
$24,241.89
$200,103.00
$8,145.50
$49,500.00
$45,000.00
($150,603.00)
Department 175 - Emergency Preparedness
Personnel Services
410.110 Salaries
286.68
.00
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.03
.00
.00
.00
.00
.00
.00
.00
420.120 FICA Taxes
21.15
.00
.00
.00
.00
.00
.00
.00
420.140 Retirement
63.07
.00
.00
.00
.00
.00
.00
.00
420.150 Workers Compensation
12.84
.00
.00
.00
.00
.00
.00
.00
Personnel Services Totals
$383.77
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Professional Services
430.140 Contracted Services
10,198.27
13,548.46
36,250.05
100,000.00
16,885.14
100,000.00
100,000.00
.00
Professional Services Totals
$10,198.27
$13,548.46
$36,250.05
$100,000.00
$16,885.14
$100,000.00
$100,000.00
$0.00
Legal Services
431.120 Legal Fees
340.00
.00
.00
.00
.00
.00
.00
.00
Legal Services Totals
$340.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Support Goods & Services
450.120 Printing / Binding
.00
.00
.00
5,000.00
.00
5,000.00
500.00
.00
450.170 Machinery / Equipment <$5000
.00
.00
15,000.00
5,000.00
.00
5,000.00
5,000.00
.00
450.221 Property Insurance
.00
.00
.00
.00
729.86
1,000.00
1,000.00
1,000.00
450.270 Continuing Education
.00
.00
.00
7,500.00
.00
.00
.00
(7,500.00)
450.300 Travel/ Per Diem
.00
.00
.00
2,500.00
.00
.00
.00
(2,500.00)
450.350 Electricity
2,630.46
2,780.72
2,927.89
3,000.00
2,229.45
3,000.00
3,000.00
.00
450.360 Fuel - Heating
1,612.98
1,480.94
716.90
1,500.00
1,339.91
1,500.00
1,500.00
.00
Run by Dora Cross on 05/08/2026 13:55:21 PM
Page 14 of 65
Q
sv
0
m
z
0
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 175 - Emergency Preparedness
Support Goods & Services
450.430 Maint & Repairs
1,295.00
.00
651.04
1,500.00
.00
1,500.00
1,500.00
.00
Support Goods & Services Totals
$5,538.44
$4,261.66
$19,295.83
$26,000.00
$4,299.22
$17,000.00
$12,500.00
($9,000.00)
Department 175 - Emergency Preparedness Totals
$16,460.48
$17,810.12
$55,545.88
$126,000.00
$21,184.36
$117,000.00
$112,500.00
($9,000.00)
Department 186 - Animal Control
Contracted Services
444.110 Animal Control
150,430.00
152,310.00
154,430.00
156,930.00
156,930.00
152,200.00
152,200.00
(4,730.00)
Contracted Services Totals
$150,430.00
$152,310.00
$154,430.00
$156,930.00
$156,930.00
$152,200.00
$152,200.00
($4,730.00)
Department 186 - Animal Control Totals
$150,430.00
$152,310.00
$154,430.00
$156,930.00
$156,930.00
$152,200.00
$152,200.00
($4,730.00)
Department 190 - Education / Culture / Recreation
Contributions
448.351 North Star PTA (Street Lights)
4,572.99
4,475.60
4,859.88
.00
.00
.00
.00
.00
448.358 Karluk IRA Council
15,989.18
15,789.00
15,789.00
10,609.00
15,789.00
15,789.00
15,789.00
5,180.00
Contributions Totals
$20,562.17
$20,264.60
$20,648.88
$10,609.00
$15,789.00
$15,789.00
$15,789.00
$5,180.00
Department 190 - Education / Culture / Recreation
$20,562.17
$20,264.60
$20,648.88
$10,609.00
$15,789.00
$15,789.00
$15,789.00
$5,180.00
Totals
Department 191 - Kodiak Colleges & Libraries
Contributions
448.350 Kodiak Colleges
79,965.33
77,818.25
88,330.00
126,910.00
128,910.00
98,000.00
98,000.00
(28,910.00)
448.900 Public Libraries
.00
.00
.00
2,000.00
.00
2,000.00
2,000.00
.00
Contributions Totals
$79,965.33
$77,818.25
$88,330.00
$128,910.00
$128,910.00
$100,000.00
$100,000.00
($28,910.00)
Department 191 - Kodiak Colleges & Libraries Totals
$79,965.33
$77,818.25
$88,330.00
$128,910.00
$128,910.00
$100,000.00
$100,000.00
($28,910.00)
Department 192 - Non Profit Funding
Sub -Department 110 - Health & Social Services
Contributions
448.307 Humane Society
.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.308 Worriers Resource Center
25,000.00
23,375.00
20,000.00
.00
25,000.00
.00
.00
.00
448.310 American Red Cross
5,000.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.319 Hospice of Kodiak
5,000.00
4,675.00
4,000.00
.00
6,000.00
.00
.00
.00
448.322 Senior Citizen Support
25,000.00
23,375.00
20,000.00
.00
25,000.00
.00
.00
.00
448.324 Hope Community Resources
5,000.00
4,675.00
4,000.00
.00
.00
.00
.00
.00
448.353 Kodiak Reentry Inc
.00
.00
.00
.00
25,000.00
.00
.00
.00
448.380 Salvation Army
.00
23,375.00
20,000.00
.00
25,000.00
.00
.00
.00
448.382 Brother Francis Shelter
10,000.00
14,025.00
20,000.00
.00
25,000.00
.00
.00
.00
448.402 Kodiak Area Transit System
5,000.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.412 Independent Living
.00
1,273.06
.00
.00
.00
.00
.00
.00
(D
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 15 of 65
Q
v
m
z
0
. $u gonrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
2027 Level 1
2027 Level 2
Diff FY26 Final to
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 192 - Non Profit Funding
Sub -Department 110 - Health & Social Services
Contributions
448.413 Kodiak Kindness Project
5,000.00
2,805.00
4,000.00
.00
.00
.00
.00
.00
448.910 Funding / Non -Profits
.00
.00
.00
151,000.00
5,000.00
85,000.00
85,000.00
(66,000.00)
Contributions Totals
$85,000.00
$111,603.06
$104,000.00
$151,000.00
$151,000.00
$85,000.00
$85,000.00
($66,000.00)
Sub -Department 110 - Health & Social Services
$85,000.00
$111,603.06
$104,000.00
$151,000.00
$151,000.00
$85,000.00
$85,000.00
($66,000.00)
Totals
Sub -Department 120 - Education / Culture & Recreation
Contributions
448.309
Alutiiq Museum & Archaeological Repository
5,000.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.330
KMXT Public Radio
20,000.00
18,700.00
20,000.00
.00
25,000.00
.00
.00
.00
448.332
Historical Society
.00
.00
.00
.00
5,000.00
.00
.00
.00
448.340
Kodiak Art Council
2,500.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.344
Chiniak Public Library
.00
1,000.00
.00
.00
.00
.00
.00
.00
448.357
Island Trails Network
.00
.00
.00
.00
5,000.00
.00
.00
.00
448.361
Kodiak Area Mentor Program
2,500.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.366
KANA Family Center
15,000.00
.00
15,000.00
.00
24,524.00
.00
.00
.00
448.371
Kodiak Soil & Water Conservation
5,000.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.381
Native Village of Port Lions
.00
4,675.00
.00
.00
.00
.00
.00
.00
448.394
Kodiak Middle School PTSA
.00
.00
.00
.00
3,500.00
.00
.00
.00
448.397
Kodiak 4-H
.00
.00
.00
.00
5,000.00
.00
.00
.00
448.405
Kodiak Teen Court
5,000.00
4,675.00
4,000.00
.00
5,000.00
.00
.00
.00
448.406
Kodiak Maritime Museum
5,000.00
2,337.50
4,000.00
.00
5,000.00
.00
.00
.00
448.409
Rural Alaska Community Action Program
.00
.00
1,000.00
.00
.00
.00
.00
.00
448.414
Kodiak History Museum
5,000.00
2,805.00
.00
.00
.00
.00
.00
.00
448.416
Island Grad Project
.00
4,369.86
.00
.00
.00
.00
.00
.00
448.417
University Of Alaska
.00
14,681.75
.00
.00
.00
.00
.00
.00
448.418
Native Village of Afognak
.00
4,675.00
.00
.00
.00
.00
.00
.00
448.910
Funding / Non -Profits
.00
.00
8,000.00
113,024.00
15,000.00
85,000.00
85,000.00
(28,024.00)
Contributions Totals
$65,000.00
$76,619.11
$68,000.00
$113,024.00
$113,024.00
$85,000.00
$85,000.00
($28,024.00)
Sub -Department 120 - Education / Culture & $65,000.00 $76,619.11 $68,000.00 $113,024.00 $113,024.00 $85,000.00 $85,000.00 ($28,024.00)
Recreation Totals
Department 192- Non Profit Funding Totals $150,000.00 $188,222.17 $172,000.00 $264,024.00 $264,024.00 $170,000.00 $170,000.00 ($94,024.00)
CO
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 16 of 65
Q
v
0
m
z
0
z�
goDrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
2027 Level 1
2027 Level 2
Diff FY26 Final to
FY27 L2
Fund 100 - General Fund
EXPENSE
Department 195 - Transfers Out
Operating Transfers Out
494.300 Debt Service
.00
995,618.00
1,186,827.00
2,226,778.00
.00
954,667.00
954,667.00
(1,272,111.00)
494.415 Capital Projects - (Borough)
.00
.00
8,978.59
.00
.00
.00
.00 .00
494.432 Capital Projects - (Grants)
.00
.00
450,000.00
.00
.00
.00
.00 .00
Operating Transfers Out Totals
$0.00
$995,618.00
$1,645,805.59
$2,226,778.00
$0.00
$954,667.00
$954,667.00
($1,272,111.00)
Department 195 - Transfers Out Totals
$0.00
$995,618.00
$1,645,805.59
$2,226,778.00
$0.00
$954,667.00
$954,667.00
($1,272,111.00)
EXPENSE TOTALS
$5,511,526.20
$7,720,146.07
$8,099,658.02
$9,846,818.00
$5,813,894.08
$8,649,106.00
$8,640,106.00
($1,197,712.00)
Fund 100 - General Fund Totals
REVENUE TOTALS
$14,811,536.24
$10,479,458.27
$10,558,797.92
$9,846,818.00
$8,508,672.90
$8,649,106.00
$8,640,106.00
($1,197,712.00)
EXPENSE TOTALS
$5,511,526.20
$7,720,146.07
$8,099,658.02
$9,846,818.00
$5,813,894.08
$8,649,106.00
$8,640,106.00
($1,197,712.00)
Fund 100 - General Fund Totals
$9,300,010.04
$2,759,312.20
$2,459,139.90
$0.00
$2,694,778.82
$0.00
$0.00
$0.00
Fund 201 - Education Support Fund
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
10,667,786.73
10,703,957.74
11,272,543.50
12,212,158.00
12,229,539.89
13,589,496.00
13,589,496.00
1,377,338.00
311.200 Personal Property Tax
1,259,033.36
1,175,907.16
1,149,545.19
1,356,906.00
1,289,861.07
1,509,944.00
1,509,944.00
153,038.00
Property Tax Totals
$11,926,820.09
$11,879,864.90
$12,422,088.69
$13,569,064.00
$13,519,400.96
$15,099,440.00
$15,099,440.00
$1,530,376.00
Department 000 - Fund Revenues Totals
$11,926,820.09
$11,879,864.90
$12,422,088.69
$13,569,064.00
$13,519,400.96
$15,099,440.00
$15,099,440.00
$1,530,376.00
REVENUE TOTALS
$11,926,820.09
$11,879,864.90
$12,422,088.69
$13,569,064.00
$13,519,400.96
$15,099,440.00
$15,099,440.00
$1,530,376.00
EXPENSE
Department 201 - Education Support
Audit Expense
432.100 Professional Services
53,910.00
54,095.64
65,595.83
55,000.00
42,130.16
55,000.00
55,000.00
.00
432.110 Out of Pocket Expenses
.00
4,211.25
3,959.17
.00
3,657.42
.00
.00 .00
Audit Expense Totals
$53,910.00
$58,306.89
$69,555.00
$55,000.00
$45,787.58
$55,000.00
$55,000.00
$0.00
Service District Maint
446.125 Grading / Ditching
.00
643.60
7,175.00
.00
.00
.00
.00 .00
Service District Maint Totals
$0.00
$643.60
$7,175.00
$0.00
$0.00
$0.00
$0.00
$0.00
Support Goods & Services
450.221 Property Insurance
429,401.00
432,081.00
492,565.00
334,000.00
418,352.97
334,000.00
334,000.00
.00
450.222 General Liablity Insurance Coverage
206,076.00
184,029.14
221,814.80
180,000.00
.00
180,000.00
180,000.00
.00
450.224 Insurance Coverage Discounts
(32,868.00)
(31,869.00)
(8,661.00)
.00
.00
.00
.00 .00
450.226 Mobile Equipment Insurance
987.00
987.00
1,508.00
1,000.00
.00
1,000.00
1,000.00
.00
450.228 Auto Liability Insurance
.00
.00
22,461.00
.00
.00
.00
.00 .00
450.320 Bad Debt Expense
50.95
20.82
3,260.81
.00
46.33
.00
.00 .00
Run by Dora Cross on 05/08/2026 13:55:21 PM
Page 17 of 65
Q
v
m
z
0
v
cc
(D
O
. $u gonrAg ISLAIVD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 201 - Education Support Fund
EXPENSE
Department 201 - Education Support
Support Goods & Services
450.380 Snow Removal / Sanding
46,155.00
83,207.50
26,828.80
40,000.00
65,730.00
40,000.00
40,000.00
.00
450.430 Maint & Repairs
33,266.67
59,707.23
29,444.76
20,000.00
8,675.00
20,000.00
20,000.00
.00
450.450 Contingencies
.00
.00
.00
589,507.00
.00
484,037.00
484,037.00
(105,470.00)
Support Goods & Services Totals
$683,068.62
$728,163.69
$789,222.17
$1,164,507.00
$492,804.30
$1,059,037.00
$1,059,037.00
($105,470.00)
Equipment
466.220 Auto Liability Insurance
20,577.37
22,719.56
.00
20,000.00
.00
20,000.00
20,000.00
.00
Equipment Totals
$20,577.37
$22,719.56
$0.00
$20,000.00
$0.00
$20,000.00
$20,000.00
$0.00
Operating Transfers Out
494.290 KIBSD
11,197,738.96
11,395,431.08
11,453,866.64
12,329,557.00
12,329,556.50
13,965,403.00
13,965,403.00
1,635,846.00
Operating Transfers Out Totals
$11,197,738.96
$11,395,431.08
$11,453,866.64
$12,329,557.00
$12,329,556.50
$13,965,403.00
$13,965,403.00
$1,635,846.00
Department 201 - Education Support Totals
$11,955,294.95
$12,205,264.82
$12,319,818.81
$13,569,064.00
$12,868,148.38
$15,099,440.00
$15,099,440.00
$1,530,376.00
EXPENSE TOTALS
$11,955,294.95
$12,205,264.82
$12,319,818.81
$13,569,064.00
$12,868,148.38
$15,099,440.00
$15,099,440.00
$1,530,376.00
Fund 201 - Education Support Fund Totals
REVENUE TOTALS
$11,926,820.09
$11,879,864.90
$12,422,088.69
$13,569,064.00
$13,519,400.96
$15,099,440.00
$15,099,440.00
$1,530,376.00
EXPENSE TOTALS
$11,955,294.95
$12,205,264.82
$12,319,818.81
$13,569,064.00
$12,868,148.38
$15,099,440.00
$15,099,440.00
$1,530,376.00
Fund 201 - Education Support Fund Totals
($28,474.86)
($325,399.92)
$102,269.88
$0.00
$651,252.58
$0.00
$0.00
$0.00
Fund 210 - Land Sales
REVENUE
Department 000 - Fund Revenues
Licenses & Permits
322.100 Annual Use Permit
9,600.00
8,400.00
8,400.00
7,200.00
7,200.00
7,200.00
7,200.00
.00
Licenses & Permits Totals
$9,600.00
$8,400.00
$8,400.00
$7,200.00
$7,200.00
$7,200.00
$7,200.00
$0.00
Interest Earnings
361,100 Interest Earnings
37,488.50
49,405.48
58,679.53
.00
47,033.17
.00
.00
.00
361.300 Change in Fair Market Value
(24,297.52)
34,148.47
26,829.89
.00
4,872.76
.00
.00
.00
Interest Earnings Totals
$13,190.98
$83,553.95
$85,509.42
$0.00
$51,905.93
$0.00
$0.00
$0.00
Rents & Royalties
363,500 Gravel Sales
2,356.82
4,835.92
8,940.12
3,000.00
.00
5,000.00
5,000.00
2,000.00
Rents & Royalties Totals
$2,356.82
$4,835.92
$8,940.12
$3,000.00
$0.00
$5,000.00
$5,000.00
$2,000.00
Land Sales Activity
371.100 Land Sale - Principal
10,912.96
11,284.33
10,738.50
13,258.00
11,583.04
2,777.00
2,777.00
(10,481.00)
371.110 Land Sale - Interest
4,627.04
3,455.67
2,538.10
1,082.00
916.96
39.00
39.00
(1,043.00)
371.120 Land Sale - Fees & Penalties
.00
.00
143.40
.00
.00
.00
.00
.00
Land SalesAdivity Totals
$15,540.00
$14,740.00
$13,420.00
$14,340.00
$12,500.00
$2,816.00
$2,816.00
($11,524.00)
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 18 of 65
Q
sv
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 210 - Land Sales
REVENUE
Department 000 - Fund Revenues
Miscellaneous - Classified
380.170 Other
.00
.00
500.00
.00
.00
.00
.00
.00
380.190 Land Leases
100.00
105.00
590.00
580.00
80.00
580.00
580.00
.00
Miscellaneous - Classified Totals
$100.00
$105.00
$1,090.00
$580.00
$80.00
$580.00
$580.00
$0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
33,030.00
.00
73,654.00
73,654.00
40,624.00
Other Financing Sources Totals
$0.00
$0.00
$0.00
$33,030.00
$0.00
$73,654.00
$73,654.00
$40,624.00
Operating Transfers In
391.455 Capital Projects transfer in
.00
.00
59,666.11
.00
.00
.00
.00
.00
Operating Transfers In Totals
$0.00
$0.00
$59,666.11
$0.00
$0.00
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$40,787.80
$111,634.87
$177,025.65
$58,150.00
$71,685.93
$89,250.00
$89,250.00
$31,100.00
REVENUE TOTALS
$40,787.80
$111,634.87
$177,025.65
$58,150.00
$71,685.93
$89,250.00
$89,250.00
$31,100.00
EXPENSE
Department 231 - Resource Management
Personnel Services
410.110 Salaries
143.84
.00
.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
.01
.00
.00
.00
.00
.00
.00
.00
420.120 FICA Taxes
11.01
.00
.00
.00
.00
.00
.00
.00
420.140 Retirement
31.64
.00
.00
.00
.00
.00
.00
.00
420.150 Workers Compensation
6.44
.00
.00
.00
.00
.00
.00
.00
Personnel Services Totals
$1,192.94
$1,000.00
$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
6,535.00
25,000.00
1,031.25
5,000.00
5,000.00
(20,000.00)
Professional Services Totals
$0.00
$0.00
$6,535.00
$25,000.00
$1,031.25
$5,000.00
$5,000.00
($20,000.00)
Legal Services
431.120 Legal Fees
6,830.00
420.00
207.00
2,000.00
.00
.00
.00
(2,000.00)
Legal Services Totals
$6,830.00
$420.00
$207.00
$2,000.00
$0.00
$0.00
$0.00
($2,000.00)
Support Goods & Services
450.220 Insurance & Bonding
.00
156.00
.00
150.00
.00
.00
.00
(150.00)
450.222 General Liablity Insurance Coverage
167.00
19.00
400.00
.00
250.00
250.00
250.00
250.00
450.224 Insurance Coverage Discounts
(48.00)
(33.00)
(19.00)
.00
.00
.00
.00
.00
450.260 Surveys
.00
.00
.00
30,000.00
.00
30,000.00
30,000.00
.00
450.263 Real Property Cleanup
.00
27,210.00
18,385.00
.00
6,981.69
50,000.00
50,000.00
50,000.00
450.330 Rent
10,167.00
10,086.00
10,086.00
.00
.00
.00
.00
.00
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 19 of 65
Q
v
m
z
0
z�
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 210 - Land Sales
EXPENSE
Department 231 - Resource Management
Support Goods & Services
450.430 Maint & Repairs .00 .00 60.28 .00 2,047.79 3,000.00 3,000.00 3,000.00
Support Goods & Services Totals $10,286.00 $37,438.00 $28,912.28 $30,150.00 $9,279.48 $83,250.00 $83,250.00 $53,100.00
Department 231 - Resource Management Totals $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $89,250.00 $31,100.00
EXPENSE TOTALS $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $89,250.00 $31,100.00
Fund 210 - Land Sales Totals
REVENUE TOTALS
$40,787.80
$111,634.87
$177,025.65
$58,150.00
$71,685.93
$89,250.00
$89,250.00
$31,100.00
EXPENSE TOTALS
$18,308.94
$38,858.00
$36,654.28
$58,150.00
$11,310.73
$89,250.00
$89,250.00
$31,100.00
Fund 210 - Land Sales
Totals
$22,478.86
$72,776.87
$140,371.37
$0.00
$60,375.20
$0.00
$0.00
$0.00
Fund 220 -Building & Grounds
REVENUE
Department 000 - Fund Revenues
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
47,419.43
.00
.00
.00
.00
.00
Federal Grants
Totals
$0.00
$0.00
$47,419.43
$0.00
$0.00
$0.00
$0.00
$0.00
State Shared Revenues
335.190 PERS on Behalf Payment
1,936.72
2,027.67
3,065.00
6,237.00
6,987.48
11,236.00
11,236.00
4,999.00
State Shared Revenues
Totals
$1,936.72
$2,027.67
$3,065.00
$6,237.00
$6,987.48
$11,236.00
$11,236.00
$4,999.00
Interest Earnings
361.100 Interest Earnings
19,913.76
35,223.79
55,012.95
27,500.00
40,231.63
27,500.00
27,500.00
.00
361.300 Change in Fair Market Value
(11,819.27)
23,692.16
25,153.66
.00
4,489.29
.00
.00
.00
Interest Earnings
Totals
$8,094.49
$58,915.95
$80,166.61
$27,500.00
$44,720.92
$27,500.00
$27,500.00
$0.00
Rents &
Royalties
363.100
KIB
414,724.00
500,598.20
500,597.40
515,298.00
515,297.88
515,298.00
515,298.00
.00
363.110
City of Kodiak
183,532.80
197,673.00
210,048.09
211,812.00
194,162.10
211,812.00
211,812.00
.00
363.120
KIBSD
194,976.00
194,976.00
168,758.40
168,758.00
168,758.40
168,758.00
168,758.00
.00
363.130
Egan Way Cottages
.00
.00
.00
.00
18,790.94
22,928.00
22,928.00
22,928.00
363.140
Borough Building - Annex
13,387.20
10,799.20
7,176.00
7,176.00
.00
.00
.00 (7,176.00)
363.210
Land Sale Fund
10,167.00
10,086.00
10,086.00
.00
.00
.00
.00 .00
Rents & Royalties Totals
$816,787.00
$914,132.40
$896,665.89
$903,044.00
$897,009.32
$918,796.00
$918,796.00
$15,752.00
Run by Dora Cross on 05/08/2026 13:55:21 PM
Page 20 of 65
Q
v
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 220 - Building & Grounds
REVENUE
Department 000 - Fund Revenues
Miscellaneous - Classified
380.170 Other
.00
.00
200.00
.00
.00
.00
.00 .00
380.261 Other
120.00
120.00
120.00
120.00
620.00
620.00
620.00
500.00
Miscellaneous - Classified Totals
$120.00
$120.00
$320.00
$120.00
$620.00
$620.00
$620.00
$500.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
1,103,967.00
.00
.00
1,500.00
(1,103,967.00)
Other Financing Sources Totals
$0.00
$0.00
$0.00
$1,103,967.00
$0.00
$0.00
$1,500.00
($1,103,967.00)
Operating Transfers In
391.276 Facilities Fund
.00
5,000.00
.00
.00
.00
.00
.00 .00
391.450 Capital Projects
.00
.00
34,234.29
.00
.00
.00
.00 .00
391.455 Capital Projects transfer in
.00
.00
.00
.00
39,316.21
.00
.00 .00
391.469 Renewal & Replacement
.00
.00
.00
.00
92,523.56
.00
.00 .00
Operating Transfers In Totals
$0.00
$5,000.00
$34,234.29
$0.00
$131,839.77
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$826,938.21
$980,196.02
$1,061,871.22
$2,040,868.00
$1,081,177.49
$958,152.00
$959,652.00
($1,082,716.00)
REVENUE TOTALS
$826,938.21
$980,196.02
$1,061,871.22
$2,040,868.00
$1,081,177.49
$958,152.00
$959,652.00
($1,082,716.00)
EXPENSE
Department 165 - General Administration
Support Goods & Services
450.110 Operating Supplies
.00
.00
90.38
.00
611.76
1,000.00
1,000.00
1,000.00
450.170 Machinery / Equipment <$5000
.00
.00
.00
.00
.00
2,500.00
2,500.00
2,500.00
450.228 Auto Liability Insurance
.00
.00
950.00
.00
601.22
600.00
600.00
600.00
450.270 Continuing Education
.00
.00
165.00
.00
315.00
500.00
500.00
500.00
450.365 Fuel - Vehicle
.00
.00
5,633.21
.00
3,889.78
5,500.00
5,500.00
5,500.00
450.440 Auto Maint & Repairs
.00
.00
14,395.53
.00
3,043.87
10,000.00
10,000.00
10,000.00
450.451 Licenses & Permits
.00
.00
.00
.00
10.00
10.00
10.00
10.00
450.461 Safety Supplies
.00
.00
487.12
.00
1,111.88
2,000.00
2,000.00
2,000.00
450.540 Clothing Allowance
.00
.00
.00
.00
365.61
700.00
700.00
700.00
Support Goods & Services Totals
$0.00
$0.00
$21,721.24
$0.00
$9,949.12
$22,810.00
$22,810.00
$22,810.00
Capital Outlay
470.120 Automotive
Capital Outlay Totals
Department 165 - General Administration Totals
.00 .00 .00 .00 .00 50,000.00 50,000.00 50,000.00
$0.00 $0.00 $0.00 $0.00 $0.00 $50,000.00 $50,000.00 $50,000.00
$0.00 $0.00 $21,721.24 $0.00 $9,949.12 $72,810.00 $72,810.00 $72,810.00
(D
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 21 of 65
Q
v
m
z
0
z�
goDlAg ISLAND
B aR a UGH
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
Budget Worksheet Report
Budget Year 2027
2026 Actual Diff FY26 Final to
Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 220 -
Building & Grounds
EXPENSE
Department 232 - Borough Building
Personnel Services
410.110
Salaries
64,184.86
70,778.83
86,191.43
97,037.00
112,886.98
141,317.00
141,317.00
44,280.00
410.120
Temporary Help
6,477.74
3,941.38
7,298.73
10,000.00
8,027.35
20,000.00
20,000.00
10,000.00
410.130
Overtime
673.99
1,615.21
1,106.42
1,500.00
863.60
2,000.00
2,000.00
500.00
410.152
Cell Phone Stipend
1,245.80
1,280.00
1,200.00
1,600.00
1,800.00
2,400.00
2,400.00
800.00
420.110
Unemployment Taxes
370.43
8.60
83.51
110.00
113.52
166.00
166.00
56.00
420.120
FICA Taxes
5,374.71
5,778.97
7,124.56
8,426.00
9,411.29
12,677.00
12,677.00
4,251.00
420.130
Group Insurance
22,463.47
25,337.32
29,900.02
37,654.00
47,545.84
58,800.00
58,800.00
21,146.00
420.140
Retirement
16,289.48
18,050.23
21,656.45
27,916.00
32,014.02
42,766.00
42,766.00
14,850.00
420.150
Workers Compensation
3,035.28
1,849.69
4,256.70
4,725.00
3,037.96
4,411.00
4,411.00
(314.00)
Personnel Services Totals
$120,115.76
$128,640.23
$158,817.82
$188,968.00
$215,700.56
$284,537.00
$284,537.00
$95,569.00
Professional Services
430.140
Contracted Services
7,712.72
4,757.99
44,967.62
50,000.00
7,874.58
.00
.00
(50,000.00)
Professional Services Totals
$7,712.72
$4,757.99
$44,967.62
$50,000.00
$7,874.58
$0.00
$0.00
($50,000.00)
Support
Goods & Services
450.100
Office Supplies
39.86
95.32
146.97
300.00
43.10
.00
.00
(300.00)
450.110
Operating Supplies
73.01
2,438.85
2,874.39
5,000.00
2,659.66
3,000.00
3,000.00
(2,000.00)
450.120
Printing / Binding
79.00
141.48
.00
.00
.00
.00
.00
.00
450.160
Furniture / Fixtures
2,756.00
.00
393.24
.00
.00
.00
.00
.00
450.170
Machinery / Equipment <$5000
4,303.98
98.00
436.70
2,500.00
.00
.00
.00
(2,500.00)
450.220
Insurance & Bonding
.00
1,110.00
.00
.00
.00
.00
.00
.00
450.221
Property Insurance
25,217.00
59,463.64
45,243.75
70,800.00
21,496.03
25,000.00
25,000.00
(45,800.00)
450.222
General Liablity Insurance Coverage
972.00
119.00
2,553.00
.00
5,632.00
6,000.00
6,000.00
6,000.00
450.224
Insurance Coverage Discounts
(7,574.00)
(242.00)
(123.00)
.00
.00
.00
.00
.00
450.230
Advertising / Hearings
.00
.00
.00
.00
454.22
.00
.00
.00
450.270
Continuing Education
368.00
310.00
.00
5,000.00
.00
.00
.00
(5,000.00)
450.290
Recruit/ Relocation
.00
149.07
.00
.00
92.75
.00
.00
.00
450.340
Telephone/Communications
72.35
77.93
90.27
.00
140.52
100.00
100.00
100.00
450.350
Electricity
42,520.61
54,531.24
98,818.03
75,000.00
73,897.15
100,000.00
100,000.00
25,000.00
450.360
Fuel - Heating
77,504.42
22,053.83
.00
25,000.00
355.72
.00
.00
(25,000.00)
450.365
Fuel - Vehicle
3,914.60
6,281.61
.00
5,000.00
.00
.00
.00
(5,000.00)
450.370
Water & Sewer
13,823.00
12,468.34
12,452.55
15,000.00
11,069.03
15,000.00
15,000.00
.00
450.380
Snow Removal / Sanding
12,440.83
12,700.00
3,900.00
15,000.00
16,877.50
15,000.00
15,000.00
.00
450.390
Refuse Collection - Disposal
7,132.24
7,219.68
7,277.46
9,000.00
5,867.90
7,500.00
7,500.00
(1,500.00)
450.410
Janitorial Services
51,996.06
51,030.36
45,680.20
70,000.00
37,725.30
70,000.00
70,000.00
.00
450.430
Maint & Repairs
12,929.24
8,678.14
24,718.33
25,000.00
6,048.43
15,000.00
15,000.00
(10,000.00)
450.440
Auto Maint & Repairs
3,895.39
9,949.29
.00
12,500.00
.00
.00
.00
(12,500.00)
450.451
Licenses & Permits
.00
10.00
225.60
.00
.00
.00
.00
.00
Run
by Dora Cross on 05/08/2026 13:55:21 PM
Page 22 of 65
Q
v
0
m
z
0
z�
goDrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 220 - Building & Grounds
EXPENSE
Department 232 - Borough Building
Support Goods & Services
450.461 Safety Supplies
1,056.62
684.93
51.25
2,000.00
3,057.47
.00
.00
(2,000.00)
450.510 Recycling Services
3,010.00
2,940.00
3,120.00
3,200.00
2,250.00
3,200.00
3,200.00
.00
450.540 Clothing Allowance
.00
700.00
.00
700.00
.00
.00
.00
(700.00)
Support Goods & Services Totals
$256,530.21
$253,008.71
$247,858.74
$341,000.00
$187,666.78
$259,800.00
$259,800.00
($81,200.00)
Equipment
466.220 Auto Liability Insurance
.00
933.00
.00
.00
.00
.00
.00
.00
Equipment Totals
$0.00
$933.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Capital Outlay
470.100 Machinery / Equipment >$5000
.00
.00
.00
10,000.00
.00
.00
.00
(10,000.00)
470.120 Automotive
.00
.00
.00
50,000.00
49,074.00
.00
.00
(50,000.00)
Capital Outlay Totals
$0.00
$0.00
$0.00
$60,000.00
$49,074.00
$0.00
$0.00
($60,000.00)
Operating Transfers Out
494.415 Capital Projects -(Borough)
45,000.00
.00
326,165.64
100,000.00
120,000.00
147,700.00
147,700.00
47,700.00
494.469 Renewal & Replacement Projects
55,000.00
.00
75,000.00
.00
.00
.00
.00
.00
Operating Transfers Out Totals
$100,000.00
$0.00
$401,165.64
$100,000.00
$120,000.00
$147,700.00
$147,700.00
$47,700.00
Department 232 - Borough Building Totals
$484,358.69
$387,339.93
$852,809.82
$739,968.00
$580,315.92
$692,037.00
$692,037.00
($47,931.00)
Department 234 - School Buildings
Audit Expense
432.120 Contracted Services
.00
.00
.00
24,500.00
.00
.00
.00
(24,500.00)
Audit Expense Totals
$0.00
$0.00
$0.00
$24,500.00
$0.00
$0.00
$0.00
($24,500.00)
Support Goods & Services
450.221 Property Insurance
.00
.00
.00
.00
3,030.44
3,500.00
3,500.00
3,500.00
Support Goods & Services Totals
$0.00
$0.00
$0.00
$0.00
$3,030.44
$3,500.00
$3,500.00
$3,500.00
Sub -Department 240 - North Star Elementary
Personnel Services
410.110
Salaries
410,120
Temporary Help
410.130
Overtime
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 05/08/2026 13:55:21 PM
.00 .00
.00
.00
4,529.29
.00 .00
.00 .00
.00
.00
1,993.89
.00 .00
.00 .00
.00
.00
392.37
.00 .00
.00 .00
.00
.00
4.90
.00 .00
.00 .00
.00
.00
445.01
.00 .00
.00 .00
.00
.00
2,203.68
.00 .00
.00 .00
.00
.00
1,069.41
.00 .00
.00 .00
.00
.00
153.94
.00 .00
$0.00 $0.00 $0.00 $0.00 $10,792.49
.00
.00
.00
.00
.00
.00
.00
.00
$0.00 $0.00 $0.00
Page 23 of 65
Q
sv
m
z
0
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 220 - Building & Grounds
EXPENSE
Department 234 - School Buildings
Sub -Department 240 - North Star Elementary
Audit Expense
432.120 Contracted Services
.00
.00
.00
.00
330.00
.00
.00
.00
Audit Expense Totals
$0.00
$0.00
$0.00
$0.00
$330.00
$0.00
$0.00
$0.00
Support Goods & Services
450.221 Property Insurance
.00
.00
.00
.00
25,300.70
26,000.00
26,000.00
26,000.00
450.350 Electricity
.00
.00
.00
.00
26,180.54
34,900.00
34,900.00
34,900.00
450.360 Fuel- Heating
.00
.00
.00
.00
49,949.60
46,900.00
46,900.00
46,900.00
450.370 Water & Sewer
.00
.00
.00
.00
7,343.12
10,200.00
10,200.00
10,200.00
450.380 Snow Removal/ Sanding
.00
.00
.00
.00
10,025.00
8,000.00
8,000.00
8,000.00
450.390 Refuse Collection - Disposal
.00
.00
.00
.00
400.82
625.00
625.00
625.00
450.430 Maint & Repairs
.00
.00
.00
.00
4,329.80
16,000.00
16,000.00
16,000.00
Support Goods & Services Totals
$0.00
$0.00
$0.00
$0.00
$123,529.58
$142,625.00
$142,625.00
$142,625.00
Sub -Department 240 - North Star Elementary Totals
$0.00
$0.00
$0.00
$0.00
$134,652.07
$142,625.00
$142,625.00
$142,625.00
Department 234 - School Buildings Totals
$0.00
$0.00
$0.00
$24,500.00
$137,682.51
$146,125.00
$146,125.00
$121,625.00
Department 237 - Chiniak School
Personnel Services
410.110 Salaries
.00
.00
.00
.00
2,240.36
.00
.00
.00
410.120 Temporary Help
.00
.00
183.56
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.00
.00
.00
2.23
.00
.00
.00
420.120 FICA Taxes
.00
.00
14.04
.00
164.25
.00
.00
.00
420.130 Group Insurance
.00
.00
.00
.00
543.51
.00
.00
.00
420,140 Retirement
.00
.00
.00
.00
484.28
.00
.00
.00
420.150 Workers Compensation
.00
.00
8.06
.00
49.36
.00
.00
.00
Personnel Services Totals
$0.00
$0.00
$205.66
$0.00
$3,483.99
$0.00
$0.00
$0.00
Professional Services
430,140 Contracted Services
.00
.00
9,901.50
.00
92,029.98
.00
.00
.00
Professional Services Totals
$0.00
$0.00
$9,901.50
$0.00
$92,029.98
$0.00
$0.00
$0.00
Support Goods & Services
450.230 Advertising / Hearings
.00
.00
.00
.00
276.60
.00
.00
.00
450,430 Maint & Repairs
.00
.00
3,596.38
.00
1,490.57
.00
.00
.00
Support Goods & Services Totals
$0.00
$0.00
$3,596.38
$0.00
$1,767.17
$0.00
$0.00
$0.00
Operating Transfers Out
494.455 Capital Projects- Non Boro Bldg.
.00
.00
.00
100,000.00
.00
.00
.00
(100,000.00)
Operating Transfers Out Totals
$0.00
$0.00
$0.00
$100,000.00
$0.00
$0.00
$0.00
($100,000.00)
Department 237 - Chiniak School Totals
$0.00
$0.00
$13,703.54
$100,000.00
$97,281.14
$0.00
$0.00
($100,000.00)
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 24 of 65
Q
v
m
z
0
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 220 - Building & Grounds
EXPENSE
Department 238 - Maintenance Building
Personnel Services
410.110
Salaries
776.20
1,383.57
.00
.00
.00
.00
.00
.00
410.120
Temporary Help
1,218.44
1,101.71
183.55
.00
402.50
.00
.00
.00
420.110
Unemployment Taxes
.07
.14
.00
.00
.00
.00
.00
.00
420.120
FICA Taxes
153.66
182.75
14.03
.00
30.77
.00
.00
.00
420.130
Group Insurance
271.46
.00
.00
.00
.00
.00
.00
.00
420.140
Retirement
168.93
304.38
.00
.00
.00
.00
.00
.00
420.150
Workers Compensation
90.45
96.25
28.65
.00
10.70
.00
.00
.00
Personnel Services Totals
$2,679.21
$3,068.80
$226.23
$0.00
$443.97
$0.00
$0.00
$0.00
Professional Services
430.140
Contracted Services
.00
592.66
1,260.24
5,000.00
660.00
.00
.00
(5,000.00)
Professional Services Totals
$0.00
$592.66
$1,260.24
$5,000.00
$660.00
$0.00
$0.00
($5,000.00)
Support Goods & Services
450.110
Operating Supplies
.00
.00
703.95
.00
1,470.84
2,000.00
2,000.00
2,000.00
450.120
Printing / Binding
.00
1,006.52
.00
.00
.00
.00
.00
.00
450.170
Machinery / Equipment <$5000
.00
1,931.89
290.01
.00
1,502.88
.00
.00
.00
450.221
Property Insurance
.00
.00
.00
.00
106.49
200.00
200.00
200.00
450.222
General Liablity Insurance Coverage
143.00
.00
.00
.00
.00
.00
.00
.00
450.224
Insurance Coverage Discounts
(41.00)
(180.00)
(45.00)
.00
.00
.00
.00
.00
450.350
Electricity
.00
5,112.26
5,684.10
.00
4,321.07
5,600.00
5,600.00
5,600.00
450.360
Fuel- Heating
.00
17,528.22
19,196.14
25,000.00
15,136.32
20,000.00
20,000.00
(5,000.00)
450.370
Water & Sewer
.00
1,754.06
1,913.52
2,000.00
1,594.60
2,000.00
2,000.00
.00
450.430
Maint & Repairs
15,592.02
10,712.95
1,774.51
10,000.00
658.43
5,000.00
5,000.00
(5,000.00)
450.461
Safety Supplies
.00
.00
.00
.00
117.58
.00
.00
.00
Support Goods & Services Totals
$15,694.02
$37,865.90
$29,517.23
$37,000.00
$24,908.21
$34,800.00
$34,800.00
($2,200.00)
Capital Projects
452.140 Design Services
265.44
.00
.00
.00
.00
.00
.00
.00
452.150 Construction Service
.00
.00
.00
450,000.00
.00
.00
.00
(450,000.00)
Capital Projects Totals
$265.44
$0.00
$0.00
$450,000.00
$0.00
$0.00
$0.00
($450,000.00)
Department 238 - Maintenance Building Totals
$18,638.67
$41,527.36
$31,003.70
$492,000.00
$26,012.18
$34,800.00
$34,800.00
($457,200.00)
Department 247 -Egan Way Annex Building
Professional Services
430.140 Contracted Services
.00
203.33
.00
.00
.00
.00
.00
.00
Professional Services Totals
$0.00
$203.33
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Support Goods & Services
450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 1,349.87 .00 .00 .00
450.350 Electricity 1,015.84 800.08 800.51 1,200.00 650.51 .00 .00 (1,200.00)
450.360 Fuel - Heating 2,815.29 2,354.35 2,156.51 3,000.00 1,804.70 .00 .00 (3,000.00)
(D
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 25 of 65
Q
v
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1 2027 Level 2 FY27 L2
Fund 220- Building & Grounds
EXPENSE
Department 247 - Egan Way Annex Building
Support Goods & Services
450.370 Water & Sewer
1,865.40
2,072.98
1,913.52
2,000.00
1,196.00
.00 .00 (2,000.00)
450.430 Maint & Repairs
.00
658.50
79.59
5,000.00
515.08
.00 .00 (5,000.00)
Support Goods & Services Totals
$5,696.53
$5,885.91
$4,950.13
$11,200.00
$5,516.16
$0.00
$0.00
($11,200.00)
Department 247 -Egan Way Annex Building Totals
$5,696.53
$6,089.24
$4,950.13
$11,200.00
$5,516.16
$0.00
$0.00
($11,200.00)
Department 251 - Egan Way Cottages
Personnel Services
410.110 Salaries
.00
.00
.00
.00
124.13
.00
.00
.00
420.110 Unemployment Taxes
.00
.00
.00
.00
.12
.00
.00
.00
420.120 FICA Taxes
.00
.00
.00
.00
9.19
.00
.00
.00
420.140 Retirement
.00
.00
.00
.00
27.17
.00
.00
.00
420.150 Workers Compensation
.00
.00
.00
.00
3.29
.00
.00
.00
Personnel Services Totals
$0.00
$0.00
$0.00
$0.00
$163.90
$0.00
$0.00
$0.00
Support
Goods & Services
450.221
Property Insurance
.00
.00
.00
.00
406.14
500.00
500.00
500.00
450.340
Telephone/Communications
.00
.00
.00
.00
166.00
240.00
240.00
240.00
450.350
Electricity
.00
.00
.00
.00
1,014.55
1,800.00
1,800.00
1,800.00
450.360
Fuel - Heating
.00
.00
.00
.00
2,273.57
3,000.00
4,500.00
3,000.00
450.370
Water & Sewer
.00
.00
.00
.00
2,870.32
3,840.00
3,840.00
3,840.00
450.380
Snow Removal/ Sanding
.00
.00
.00
.00
7,425.00
.00
.00
.00
450.430
Maint & Repairs
.00
.00
.00
.00
1,660.54
3,000.00
3,000.00
3,000.00
Support Goods & Services Totals
$0.00
$0.00
$0.00
$0.00
$15,816.12
$12,380.00
$13,880.00
$12,380.00
Department 251 - Egan Way Cottages Totals $0.00 $0.00 $0.00 $0.00 $15,980.02 $12,380.00 $13,880.00 $12,380.00
EXPENSE TOTALS $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $872,737.05 $958,152.00 $959,652.00 ($409,516.00)
Fund 220 - Building & Grounds Totals
REVENUE TOTALS $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $1,081,177.49 $958,152.00 $959,652.00 ($1,082,716.00)
EXPENSE TOTALS $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $872,737.05 $958,152.00 $959,652.00 ($409,516.00)
Fund 220 -Building & Grounds Totals $318,244.32 $545,239.49 $137,682.79 $673,200.00 $208,440.44 $0.00 $0.00 ($673,200.00)
Run by Dora Cross on 05/08/2026 13:55:21 PM Page 26 of 65
Q
sv
m
z
0
v
CQ
(D
01
W
O
z�
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 234 - LEPC
REVENUE
Department 000 - Fund Revenues
Other Financing Sources
389.100 Use of Fund Balance .00 .00 .00 21,000.00 .00 .00 .00 (21,000.00)
Other Financing Sources Totals $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 $0.00 ($21,000.00)
Department 000 - Fund Revenues Totals $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 $0.00 ($21,000.00)
REVENUE TOTALS $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 $0.00 ($21,000.00)
EXPENSE
Department 242 - Emergency Planning Committee
Professional Services
430.140 Contracted Services .00 .00 .00 20,000.00 .00 .00 .00 (20,000.00)
Professional Services Totals $0.00 $0.00 $0.00 $20,000.00 $0.00 $0.00 $0.00 ($20,000.00)
Support Goods & Services
450.120 Printing / Binding
.00
.00
.00
1,000.00
.00
.00
.00
(1,000.00)
450.230 Advertising / Hearings
.00
.00
418.32
.00
.00
.00
.00
.00
Support Goods & Services Totals
$0.00
$0.00
$418.32
$1,000.00
$0.00
$0.00
$0.00
($1,000.00)
Department 242 - Emergency Planning Committee
$0.00
$0.00
$418.32
$21,000.00
$0.00
$0.00
$0.00
($21,000.00)
Totals
EXPENSE TOTALS
$0.00
$0.00
$418.32
$21,000.00
$0.00
$0.00
$0.00
($21,000.00)
Fund 234 - LEPC Totals
REVENUE TOTALS
$0.00
$0.00
$0.00
$21,000.00
$0.00
$0.00
$0.00
($21,000.00)
EXPENSE TOTALS
$0.00
$0.00
$418.32
$21,000.00
$0.00
$0.00
$0.00
($21,000.00)
Fund 234 - LEPC Totals
$0.00
$0.00
($418.32)
$0.00
$0.00
$0.00
$0.00
$0.00
Fund 240 - Womens Bay Road Service Area
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
222,907.09
228,564.81
345,148.10
340,000.00
373,393.77
370,000.00
370,000.00
30,000.00
311.200 Personal Property Tax
5,164.11
5,346.37
4,145.48
4,400.00
7,727.58
7,000.00
7,000.00
2,600.00
Property Tax Totals
$228,071.20
$233,911.18
$349,293.58
$344,400.00
$381,121.35
$377,000.00
$377,000.00
$32,600.00
Penalties & Interest Tax
319.100 Penalties & Interest
.37
.03
.29
.00
1.14
.00
.00
.00
Penalties & Interest Tax Totals
$0.37
$0.03
$0.29
$0.00
$1.14
$0.00
$0.00
$0.00
Licenses & Permits
322.100 Annual Use Permit 27,600.00 47,150.00 48,300.00 27,600.00 68,961.31 40,000.00 40,000.00 12,400.00
Licenses & Permits Totals $27,600.00 $47,150.00 $48,300.00 $27,600.00 $68,961.31 $40,000.00 $40,000.00 $12,400.00
Run by Dora Cross on 05/08/2026 13:55:21 PM
Page 27 of 65
Q
v
m
z
0
Ir
•'!" u goDrAK-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 240 - Womens Bay Road Service Area
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
3,429.89
2,843.08
6,420.60
.00
7,165.99
2,500.00
2,500.00
2,500.00
361.300 Change in Fair Market Value
(2,059.05)
2,736.39
2,211.22
.00
413.67
.00
.00
.00
Interest Earnings Totals
$1,370.84
$5,579.47
$8,631.82
$0.00
$7,579.66
$2,500.00
$2,500.00
$2,500.00
Department 000 - Fund Revenues Totals
$257,042.41
$286,640.68
$406,225.69
$372,000.00
$457,663.46
$419,500.00
$419,500.00
$47,500.00
REVENUE TOTALS
$257,042.41
$286,640.68
$406,225.69
$372,000.00
$457,663.46
$419,500.00
$419,500.00
$47,500.00
EXPENSE
Department 222 - Womens Bay Road Service
Personnel Services
410.110 Salaries
79.76
90.63
69.33
.00
8.05
.00
.00
.00
410.130 Overtime
9.08
.00
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.01
.08
.00
.00
.00
.00
.00
420.120 FICA Taxes
6.54
6.85
5.35
.00
.23
.00
.00
.00
420.130 Group Insurance
.00
.00
4.39
.00
2.98
.00
.00
.00
420.140 Retirement
19.56
19.94
16.29
.00
.72
.00
.00
.00
420.150 Workers Compensation
.28
.29
.26
.00
.01
.00
.00
.00
Personnel Services Totals
$115.22
$117.72
$95.70
$0.00
$11.99
$0.00
$0.00
$0.00
Legal Services
431.120 Legal Fees
Service District Maint
446.110 Snow Removal / Sanding
446.120 Maint & Repairs
446.125 Grading / Ditching
55.00 .00 .00 .00 .00 .00 .00 .00
Legal Services Totals $55.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
67,717.36 68,774.70 10,639.90 70,000.00 55,927.94 75,000.00 75,000.00 5,000.00
164,235.49 196,900.16 246,989.52 200,000.00 22,246.62 200,000.00 200,000.00 .00
30,814.65 29,301.30 158,169.10 90,000.00 27,776.20 100,000.00 100,000.00 10,000.00
Service District Maint Totals $262,767.50 $294,976.16 $415,798.52 $360,000.00 $105,950.76 $375,000.00 $375,000.00 $15,000.00
Support Goods & Services
450.110
Operating Supplies
.00
.00
103.77
.00
.00
.00
.00
.00
450.222
General Liablity Insurance Coverage
397.00
411.00
735.00
.00
1,101.00
1,000.00
1,000.00
1,000.00
450.224
Insurance Coverage Discounts
(115.00)
(81.00)
(35.00)
.00
.00
.00
.00
.00
450.230
Advertising / Hearings
63.44
.00
248.57
.00
.00
.00
.00
.00
450.320
Bad Debt Expense
.83
.40
574.25
.00
1.28
.00
.00
.00
450.450
Contingencies
.00
.00
.00
12,000.00
.00
43,500.00
43,500.00
31,500.00
Support Goods & Services Totals
$346.27
$330.40
$1,626.59
$12,000.00
$1,102.28
$44,500.00
$44,500.00
$32,500.00
Department 222 - Womens Bay Road Service Totals
$263,283.99
$295,424.28
$417,520.81
$372,000.00
$107,065.03
$419,500.00
$419,500.00
$47,500.00
EXPENSE TOTALS
$263,283.99
$295,424.28
$417,520.81
$372,000.00
$107,065.03
$419,500.00
$419,500.00
$47,500.00
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 28 of 65
Q
v
m
z
0
6
"* N goDrA g rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 240 - Womens Bay Road Service Area Totals
REVENUE TOTALS $257,042.41 $286,640.68 $406,225.69 $372,000.00 $457,663.46 $419,500.00 $419,500.00 $47,500.00
EXPENSE TOTALS $263,283.99 $295,424.28 $417,520.81 $372,000.00 $107,065.03 $419,500.00 $419,500.00 $47,500.00
Fund 240 - Womens Bay Road Service Area Totals ($6,241.58) ($8,783.60) ($11,295.12) $0.00 $350,598.43 $0.00 $0.00 $0.00
Fund 242 - Service Area #1
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
443,398.94
471,528.22
566,336.30
569,000.00
597,947.91
598,000.00
598,000.00
29,000.00
311.200 Personal Property Tax
13,769.68
11,639.16
13,231.77
8,000.00
12,614.22
10,000.00
10,000.00
2,000.00
Property Tax Totals
$457,168.62
$483,167.38
$579,568.07
$577,000.00
$610,562.13
$608,000.00
$608,000.00
$31,000.00
Penalties & Interest Tax
319.100 Penalties & Interest
.08
1.03
.34
.00
.06
.00
.00
.00
Penalties & Interest Tax Totals
$0.08
$1.03
$0.34
$0.00
$0.06
$0.00
$0.00
$0.00
Interest Earnings
361.100 Interest Earnings
31,650.57
47,470.18
62,134.12
.00
54,387.01
.00
.00
.00
361.300 Change in Fair Market Value
(19,799.91)
34,415.39
27,470.71
.00
5,510.22
.00
.00
.00
Interest Earnings Totals
$11,850.66
$81,885.57
$89,604.83
$0.00
$59,897.23
$0.00
$0.00
$0.00
Miscellaneous - Classified
380.170 Other
280.23
391.72
.00
.00
529.29
.00
.00
.00
Miscellaneous - Classified Totals
$280.23
$391.72
$0.00
$0.00
$529.29
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$469,299.59
$565,445.70
$669,173.24
$577,000.00
$670,988.71
$608,000.00
$608,000.00
$31,000.00
REVENUE TOTALS
$469,299.59
$565,445.70
$669,173.24
$577,000.00
$670,988.71
$608,000.00
$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
9,600.00
7,200.00
9,600.00
9,600.00
.00
410.110 Salaries
346.76
341.21
763.83
3,000.00
210.71
3,000.00
3,000.00
.00
410,130 Overtime
117.50
43.20
491.79
1,000.00
128.97
1,000.00
1,000.00
.00
420.110 Unemployment Taxes
.03
.05
1.25
50.00
.35
50.00
50.00
.00
420.120 FICA Taxes
401.26
395.80
458.21
700.00
578.48
1,000.00
1,000.00
300.00
420.130 Group Insurance
378.63
221.94
395.63
1,000.00
29.13
1,000.00
1,000.00
.00
420,140 Retirement
211.99
86.27
274.56
500.00
251.92
500.00
500.00
.00
420.150 Workers Compensation
16.85
15.23
17.07
100.00
17.34
100.00
100.00
.00
Personnel Services Totals
$6,273.02
$5,903.70
$7,202.34
$15,950.00
$8,416.90
$16,250.00
$16,250.00
$300.00
Legal Services
431,120 Legal Fees
55.00
1,651.40
.00
2,250.00
.00
2,250.00
2,250.00
.00
Legal Services Totals
$55.00
$1,651.40
$0.00
$2,250.00
$0.00
$2,250.00
$2,250.00
$0.00
Run by Dora Cross on 05/08/2026 13:55:22 PM
Page 29 of 65
Q
v
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 242 - Service Area #1
EXPENSE
Department 224 - Road Service District #1
Service District Maint
446.110
Snow Removal / Sanding
193,229.25
165,247.09
122,976.08
240,000.00
122,802.38
240,000.00
240,000.00
.00
446.120
Maint & Repairs
123,112.64
95,787.17
349,284.48
235,650.00
34,855.00
253,850.00
253,850.00
18,200.00
446.125
Grading / Ditching
51,267.62
14,339.08
36,111.16
60,000.00
23,145.70
60,000.00
60,000.00
.00
Service District Maint Totals
$367,609.51
$275,373.34
$508,371.72
$535,650.00
$180,803.08
$553,850.00
$553,850.00
$18,200.00
Support Goods & Services
450.110
Operating Supplies
.00
.00
103.77
100.00
.00
100.00
100.00
.00
450.120
Printing / Binding
.00
.00
.00
100.00
.00
100.00
100.00
.00
450.222
General Liablity Insurance Coverage
680.00
650.00
1,030.00
1,500.00
1,662.00
2,000.00
2,000.00
500.00
450.224
Insurance Coverage Discounts
(197.00)
(128.00)
(50.00)
.00
.00
.00
.00
.00
450.230
Advertising / Hearings
.00
.00
544.88
400.00
89.75
400.00
400.00
.00
450.260
Surveys
.00
4,100.00
.00
20,600.00
.00
20,600.00
20,600.00
.00
450.320
Bad Debt Expense
1.26
.46
102.81
.00
.07
.00
.00
.00
450.330
Rent
.00
.00
.00
.00
12,000.00
12,000.00
12,000.00
12,000.00
450.350
Electricity
311.72
100.20
.00
450.00
.00
450.00
450.00
.00
Support Goods & Services Totals
$795.98
$4,722.66
$1,731.46
$23,150.00
$13,751.82
$35,650.00
$35,650.00
$12,500.00
Department 224 - Road Service District #1 Totals
$374,733.51
$287,651.10
$517,305.52
$577,000.00
$202,971.80
$608,000.00
$608,000.00
$31,000.00
EXPENSE TOTALS
$374,733.51
$287,651.10
$517,305.52
$577,000.00
$202,971.80
$608,000.00
$608,000.00
$31,000.00
Fund 242 -Service Area #1 Totals
REVENUE TOTALS $469,299.59 $565,445.70 $669,173.24 $577,000.00 $670,988.71 $608,000.00 $608,000.00 $31,000.00
EXPENSE TOTALS $374,733.51 $287,651.10 $517,305.52 $577,000.00 $202,971.80 $608,000.00 $608,000.00 $31,000.00
Fund 242 -Service Area #1 Totals
$94,566.08
$277,794.60
$151,867.72
$0.00
$468,016.91
$0.00
$0.00
$0.00
Fund 244 - Monashka Bay Road Service Area
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
54,070.09
58,731.39
63,572.35
75,000.00
66,875.98
68,000.00
68,000.00
(7,000.00)
311.200 Personal Property Tax
381.09
413.93
506.27
.00
1,331.32
.00
.00
.00
Property Tax Totals
$54,451.18
$59,145.32
$64,078.62
$75,000.00
$68,207.30
$68,000.00
$68,000.00
($7,000.00)
Penalties & Interest Tax
319.100 Penalties & Interest
.00
.00
.00
.00
.01
.00
.00
.00
Penalties & Interest Tax Totals
$0.00
$0.00
$0.00
$0.00
$0.01
$0.00
$0.00
$0.00
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 30 of 65
Q
v
m
z
0
v
CCl
(D
01
v
O
•'!" u goDrAK-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 244 - Monashka Bay Road Service Area
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
6,624.04
9,934.80
13,462.69
.00
11,056.60
.00
.00
.00
361.300 Change in Fair Market Value
(3,811.58)
7,045.66
5,928.85
.00
1,249.78
.00
.00
.00
Interest Earnings
Totals
$2,812.46
$16,980.46
$19,391.54
$0.00
$12,306.38
$0.00
$0.00
$0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
50,000.00
.00
.00
.00
(50,000.00)
Other Financing Sources
Totals
$0.00
$0.00
$0.00
$50,000.00
$0.00
$0.00
$0.00
($50,000.00)
Department 000 - Fund Revenues
Totals
$57,263.64
$76,125.78
$83,470.16
$125,000.00
$80,513.69
$68,000.00
$68,000.00
($57,000.00)
REVENUE TOTALS
$57,263.64
$76,125.78
$83,470.16
$125,000.00
$80,513.69
$68,000.00
$68,000.00
($57,000.00)
EXPENSE
Department 226 - Monashka Bay Road District
Personnel Services
410.110 Salaries
49.21
37.75
30.80
300.00
100.85
300.00
300.00
.00
410.130 Overtime
9.08
.00
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.00
.04
.00
.10
.00
.00
.00
420.120 FICA Taxes
3.92
2.49
2.47
.00
7.33
.00
.00
.00
420.130 Group Insurance
.00
3.41
3.47
.00
.00
.00
.00
.00
420.140 Retirement
11.59
7.46
7.62
.00
22.19
.00
.00
.00
420.150 Workers Compensation
.17
.11
.13
.00
.24
.00
.00
.00
Personnel Services
Totals
$73.97
$51.22
$44.53
$300.00
$130.71
$300.00
$300.00
$0.00
Legal Services
431.120 Legal Fees
55.00
.00
.00
200.00
.00
.00
.00
(200.00)
Legal Services
Totals
$55.00
$0.00
$0.00
$200.00
$0.00
$0.00
$0.00
($200.00)
Service District Maint
446.110 Snow Removal/ Sanding
13,622.23
14,391.07
467.08
14,000.00
16,901.15
15,000.00
15,000.00
1,000.00
446.120 Maint & Repairs
11,677.50
135.74
.00
75,000.00
55,875.45
20,000.00
20,000.00
(55,000.00)
446.125 Grading / Ditching
.00
11,761.06
9,216.89
25,000.00
550.00
20,000.00
20,000.00
(5,000.00)
Service District Maint
Totals
$25,299.73
$26,287.87
$9,683.97
$114,000.00
$73,326.60
$55,000.00
$55,000.00
($59,000.00)
Support Goods & Services
450.110 Operating Supplies
.00
.00
103.77
.00
.00
.00
.00
.00
450.222 General Liablity Insurance Coverage
178.00
178.00
213.00
500.00
299.00
500.00
500.00
.00
450.224 Insurance Coverage Discounts
(51.00)
(33.00)
(10.00)
.00
.00
.00
.00
.00
450.230 Advertising / Hearings
.00
.00
395.77
.00
69.72
.00
.00
.00
450.320 Bad Debt Expense
.13
.06
.46
.00
.01
.00
.00
.00
CO
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 31 of 65
Q
v
m
z
0
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 244 - Monashka Bay Road Service Area
EXPENSE
Department 226 - Monashka Bay Road District
Support Goods & Services
450.450 Contingencies .00 .00 .00 10,000.00 .00 12,200.00 12,200.00 2,200.00
Support Goods & Services Totals $127.13 $145.06 $703.00 $10,500.00 $368.73 $12,700.00 $12,700.00 $2,200.00
Department 226 - Monashka Bay Road District Totals $25,555.83 $26,484.15 $10,431.50 $125,000.00 $73,826.04 $68,000.00 $68,000.00 ($57,000.00)
EXPENSE TOTALS $25,555.83 $26,484.15 $10,431.50 $125,000.00 $73,826.04 $68,000.00 $68,000.00 ($57,000.00)
Fund 244 - Monashka Bay Road Service Area Totals
REVENUE TOTALS $57,263.64 $76,125.78 $83,470.16 $125,000.00 $80,513.69 $68,000.00 $68,000.00 ($57,000.00)
EXPENSE TOTALS $25,555.83 $26,484.15 $10,431.50 $125,000.00 $73,826.04 $68,000.00 $68,000.00 ($57,000.00)
Fund 244 - Monashka Bay Road Service Area Totals $31,707.81 $49,641.63 $73,038.66 $0.00 $6,687.65 $0.00 $0.00 $0.00
Fund 246 - Bay View Road Service Area
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
15,611.69
16,767.74
18,469.42
18,500.00
20,096.26
18,500.00
18,500.00
.00
311.200 Personal Property Tax
.00
.00
.00
.00
21.02
.00
.00
.00
Property Tax Totals
$15,611.69
$16,767.74
$18,469.42
$18,500.00
$20,117.28
$18,500.00
$18,500.00
$0.00
Penalties & Interest Tax
319.100 Penalties & Interest
.00
.00
.09
.00
.00
.00
.00
.00
Penalties & Interest Tax Totals
$0.00
$0.00
$0.09
$0.00
$0.00
$0.00
$0.00
$0.00
Interest Earnings
361,100 Interest Earnings
1,124.84
1,607.47
2,368.75
.00
2,120.16
.00
.00
.00
361.300 Change in Fair Market Value
(849.88)
1,171.88
1,004.51
.00
222.79
.00
.00
.00
Interest Earnings Totals
$274.96
$2,779.35
$3,373.26
$0.00
$2,342.95
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$15,886.65
$19,547.09
$21,842.77
$18,500.00
$22,460.23
$18,500.00
$18,500.00
$0.00
REVENUE TOTALS
$15,886.65
$19,547.09
$21,842.77
$18,500.00
$22,460.23
$18,500.00
$18,500.00
$0.00
EXPENSE
Department 228 - Bay View Road Service District
Personnel Services
410.110 Salaries
55.88
.00
.00
.00
16.49
.00
.00
.00
410.130 Overtime
27.23
.00
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.00
.00
.00
.02
.00
.00
.00
420.120 FICA Taxes
6.12
.00
.00
.00
1.18
.00
.00
.00
420.130 Group Insurance
40.11
.00
.00
.00
.00
.00
.00
.00
420.140 Retirement
18.30
.00
.00
.00
3.63
.00
.00
.00
CO
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 32 of 65
Q
v
m
z
0
6
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 246 - Bay View Road Service Area
EXPENSE
Department 228 - Bay View Road Service District
Personnel Services
420.150 Workers Compensation .26 .00 .00 .00 .04 .00 .00 .00
Personnel Services Totals $147.90 $0.00 $0.00 $0.00 $21.36 $0.00 $0.00 $0.00
Legal Services
431.120 Legal Fees
55.00
.00
.00
.00
.00
.00
.00
.00
Legal Services Totals
$55.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Service District Maint
446.110 Snow Removal / Sanding
6,312.70
6,457.95
1,003.64
7,000.00
8,952.47
7,000.00
7,000.00
.00
446.120 Maint & Repairs
27,862.50
312.00
.00
8,800.00
.00
8,800.00
8,800.00
.00
446.125 Grading / Ditching
1,235.10
1,819.85
6,209.14
2,700.00
.00
2,700.00
2,700.00
.00
Service District Maint Totals
$35,410.30
$8,589.80
$7,212.78
$18,500.00
$8,952.47
$18,500.00
$18,500.00
$0.00
Support Goods & Services
450.110
Operating Supplies
.00
.00
103.77
.00
.00
.00
.00
.00
450.222
General Liablity Insurance Coverage
117.00
128.00
139.00
.00
146.00
.00
.00
.00
450.224
Insurance Coverage Discounts
(34.00)
(24.00)
(6.00)
.00
.00
.00
.00
.00
450.230
Advertising / Hearings
.00
.00
395.77
.00
.00
.00
.00
.00
450.320
Bad Debt Expense
.00
.11
.00
.00
.00
.00
.00
.00
Support Goods & Services Totals
$83.00
$104.11
$632.54
$0.00
$146.00
$0.00
$0.00
$0.00
Department 228 - Bay View Road Service District
$35,696.20
$8,693.91
$7,845.32
$18,500.00
$9,119.83
$18,500.00
$18,500.00
$0.00
Totals
EXPENSE TOTALS
$35,696.20
$8,693.91
$7,845.32
$18,500.00
$9,119.83
$18,500.00
$18,500.00
$0.00
Fund 246 -Bay View Road Service Area Totals
REVENUE TOTALS
$15,886.65
$19,547.09
$21,842.77
$18,500.00
$22,460.23
$18,500.00
$18,500.00
$0.00
EXPENSE TOTALS
$35,696.20
$8,693.91
$7,845.32
$18,500.00
$9,119.83
$18,500.00
$18,500.00
$0.00
Fund 246 -Bay View Road
Service Area Totals
($19,809.55)
$10,853.18
$13,997.45
$0.00
$13,340.40
$0.00
$0.00
$0.00
Fund 250 - Fire Protection Area #1
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
666,040.15
694,666.62
836,789.71
839,000.00
881,755.21
882,000.00
882,000.00
43,000.00
311.200 Personal Property Tax
14,107.64
12,026.47
13,679.68
10,500.00
13,704.42
12,000.00
12,000.00
1,500.00
Property Tax Totals
$680,147.79
$706,693.09
$850,469.39
$849,500.00
$895,459.63
$894,000.00
$894,000.00
$44,500.00
Penalties & Interest Tax
319.100 Penalties & Interest
.20
1.03
.99
.00
.19
.00
.00
.00
Penalties
& Interest Tax Totals
$0.20
$1.03
$0.99
$0.00
$0.19
$0.00
$0.00
$0.00
Run by Dora Cross on 05/08/2026 13:55:22 PM
Page 33 of 65
Q
v
0
m
z
0
v
CCl
(D
M
C)
O
z�
"* N goDrA g rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 250 - Fire Protection Area #1
REVENUE
Department 000 - Fund Revenues
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
135,010.65
.00
.00
.00
.00 .00
334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA)
.00
6,975.00
5,842.67
.00
4,157.33
.00
.00 .00
Federal Grants
Totals
$0.00
$6,975.00
$140,853.32
$0.00
$4,157.33
$0.00
$0.00
$0.00
State Shared Revenues
335.190 PERS on Behalf Payment
2,133.45
3,208.20
5,648.86
.00
6,602.69
.00
.00 .00
State Shared Revenues
Totals
$2,133.45
$3,208.20
$5,648.86
$0.00
$6,602.69
$0.00
$0.00
$0.00
Interest Earnings
361.100 Interest Earnings
29,611.39
37,904.09
55,256.10
.00
52,925.11
.00
.00 .00
361.300 Change in Fair Market Value
(11,393.50)
27,686.21
23,455.11
.00
5,401.12
.00
.00 .00
Interest Earnings
Totals
$18,217.89
$65,590.30
$78,711.21
$0.00
$58,326.23
$0.00
$0.00
$0.00
Miscellaneous - Classified
380.170 Other
1,105.23
541.72
849.95
.00
589.29
.00
.00 .00
Miscellaneous - Classified
Totals
$1,105.23
$541.72
$849.95
$0.00
$589.29
$0.00
$0.00
$0.00
Various Grants
334.381 Private Entity Grant
.00
.00
.00
.00
1,386.22
.00
.00 .00
Various Grants
Totals
$0.00
$0.00
$0.00
$0.00
$1,386.22
$0.00
$0.00
$0.00
Department 000 - Fund Revenues
Totals
$701,604.56
$783,009.34
$1,076,533.72
$849,500.00
$966,521.58
$894,000.00
$894,000.00
$44,500.00
REVENUE TOTALS
$701,604.56
$783,009.34
$1,076,533.72
$849,500.00
$966,521.58
$894,000.00
$894,000.00
$44,500.00
EXPENSE
Department 212 - Bayside Fire Station
Personnel Services
410.110 Salaries
81,120.55
113,680.06
128,564.35
129,216.00
108,859.40
131,800.00
131,800.00
2,584.00
410.120 Temporary Help
10,384.28
1,858.01
110.14
10,000.00
.00
40,000.00
40,000.00
30,000.00
410.130 Overtime
907.37
508.64
434.84
1,200.00
581.44
1,200.00
1,200.00
.00
410.150 Volunteer Stipends
25,047.00
75,732.00
102,917.00
90,000.00
68,700.25
110,000.00
110,000.00
20,000.00
410.152 Cell Phone Stipend
1,106.67
1,138.71
1,200.00
1,200.00
1,000.00
1,200.00
1,200.00
.00
420.110 Unemployment Taxes
8.04
13.51
128.93
230.00
109.45
250.00
250.00
20.00
420.120 FICA Taxes
8,902.56
15,326.69
17,659.13
17,627.00
13,537.04
19,000.00
19,000.00
1,373.00
420.130 Group Insurance
25,163.78
23,902.91
27,963.89
28,100.00
25,729.46
29,000.00
29,000.00
900.00
420.140 Retirement
19,793.40
28,415.18
34,096.92
36,607.00
30,834.73
38,000.00
38,000.00
1,393.00
420.150 Workers Compensation
5,375.47
8,250.98
16,042.27
14,263.00
7,155.37
17,000.00
17,000.00
2,737.00
Personnel Services
Totals
$177,809.12
$268,826.69
$329,117.47
$328,443.00
$256,507.14
$387,450.00
$387,450.00
$59,007.00
Professional Services
430.140 Contracted Services
11,867.58
17,398.39
5,349.91
15,000.00
8,196.79
15,000.00
15,000.00
.00
Professional Services
Totals
$11,867.58
$17,398.39
$5,349.91
$15,000.00
$8,196.79
$15,000.00
$15,000.00
$0.00
Run by Dora Cross on 05/08/2026 13:55:22 PM
Page 34 of 65
Q
v
m
z
0
z�
goDlAg ISIAIVD
B aH a UGH
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
Budget Worksheet Report
Budget Year 2027
2026 Actual Diff FY26 Final to
Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 250 - Fire Protection Area #1
EXPENSE
Department 212 - Bayside Fire Station
Lega/ Services
431.110
Litigation Expenses
1,870.00
.00
.00
.00
.00
.00
.00
.00
431.120
Legal Fees
442.50
60.00
.00
1,000.00
.00
1,000.00
1,000.00
.00
Legal Services Totals
$2,312.50
$60.00
$0.00
$1,000.00
$0.00
$1,000.00
$1,000.00
$0.00
Contributions
448.370
Bayside Volunteer Association
.00
.00
.00
1,000.00
.00
2,500.00
2,500.00
1,500.00
Contributions Totals
$0.00
$0.00
$0.00
$1,000.00
$0.00
$2,500.00
$2,500.00
$1,500.00
Support
Goods & Services
450.100
Office Supplies
127.77
370.20
243.34
1,000.00
56.63
1,000.00
1,000.00
.00
450.110
Operating Supplies
12,671.67
20,856.64
11,730.91
20,000.00
13,046.68
20,000.00
20,000.00
.00
450.120
Printing / Binding
1,570.72
746.70
669.15
2,000.00
447.38
1,500.00
1,500.00
(500.00)
450.130
Postage
.00
193.63
.00
500.00
25.10
500.00
500.00
.00
450.140
Dues / Books / Subscriptions
1,570.00
2,234.33
1,980.35
3,000.00
2,372.37
4,000.00
4,000.00
1,000.00
450.160
Furniture / Fixtures
.00
1,599.00
3,603.16
2,500.00
674.73
3,500.00
3,500.00
1,000.00
450.170
Machinery / Equipment <$5000
10,869.35
49,092.91
207,707.94
80,000.00
28,241.71
80,000.00
80,000.00
.00
450.180
Equipment Rental
.00
.00
.00
1,000.00
.00
1,000.00
1,000.00
.00
450.210
Food / Business Lunch/Meeting Rooms
340.74
5,615.83
4,111.44
6,000.00
3,834.79
6,000.00
6,000.00
.00
450.221
Property Insurance
9,706.00
6,719.00
7,754.00
12,000.00
5,279.81
12,000.00
12,000.00
.00
450.222
General Liablity Insurance Coverage
1,432.00
1,436.00
1,510.00
2,000.00
2,396.00
4,000.00
4,000.00
2,000.00
450.224
Insurance Coverage Discounts
(7,732.00)
(4,721.00)
(1,420.00)
.00
.00
.00
.00
.00
450.226
Mobile Equipment Insurance
21.25
23.00
49.00
1,000.00
16.48
500.00
500.00
(500.00)
450.227
Supplemental Firefighter Insurance Coverage
2,807.00
3,087.70
2,531.10
4,000.00
2,855.00
4,000.00
4,000.00
.00
450.228
Auto Liability Insurance
.00
.00
20,227.00
.00
12,662.40
.00
.00
.00
450.230
Advertising / Hearings
873.94
166.00
69.72
1,000.00
69.72
1,000.00
1,000.00
.00
450.270
Continuing Education
14,778.96
1,975.96
24,932.31
30,000.00
43,548.39
40,000.00
40,000.00
10,000.00
450.290
Recruit/ Relocation
715.92
9,426.00
.00
.00
.00
.00
.00
.00
450.300
Travel/ Per Diem
.00
.00
.00
5,000.00
.00
5,000.00
5,000.00
.00
450.320
Bad Debt Expense
1.38
.74
103.17
.00
.70
.00
.00
.00
450.325
Settlement Costs
.00
25,000.00
.00
.00
.00
.00
.00
.00
450.340
Telephone/Communications
3,783.95
5,654.57
6,369.79
6,000.00
6,176.95
7,000.00
7,000.00
1,000.00
450.350
Electricity
10,537.26
13,451.26
16,515.08
17,000.00
12,303.46
20,000.00
20,000.00
3,000.00
450.360
Fuel- Heating
23,102.54
17,331.52
12,822.01
20,000.00
12,844.41
20,000.00
20,000.00
.00
450.365
Fuel - Vehicle
3,292.49
6,131.65
5,132.33
6,500.00
3,967.20
6,000.00
6,000.00
(500.00)
450.370
Water & Sewer
4,473.60
4,588.80
4,588.80
5,500.00
3,824.00
5,000.00
5,000.00
(500.00)
450.380
Snow Removal / Sanding
175.00
1,470.00
200.00
4,000.00
10,200.00
4,000.00
4,000.00
.00
450.390
Refuse Collection - Disposal
600.86
585.87
580.62
2,500.00
764.98
2,000.00
2,000.00
(500.00)
450.430
Maint & Repairs
12,040.78
14,888.53
17,811.54
30,000.00
17,245.39
30,000.00
30,000.00
.00
Run
by Dora Cross on 05/08/2026 13:55:22 PM
Page 35 of 65
Q
v
m
z
0
goDrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 250 - Fire Protection Area #1
EXPENSE
Department 212 - Bayside Fire Station
Support Goods & Services
450.435 Maint Agreements
.00
.00
.00
10,000.00
.00
10,000.00
10,000.00
.00
450.440 Auto Maint & Repairs
7,345.16
3,160.26
5,018.15
15,000.00
728.28
15,000.00
15,000.00
.00
450.450 Contingencies
.00
.00
.00
40,557.00
.00
39,050.00
39,050.00
(1,507.00)
450.451 Licenses & Permits
70.00
1,276.00
144.50
1,000.00
80.00
1,000.00
1,000.00
.00
450.550 Volunteer Physicals
3,496.17
2,327.22
3,389.06
15,000.00
.00
15,000.00
15,000.00
.00
Support Goods & Services Totals
$118,672.51
$194,688.32
$358,374.47
$344,057.00
$183,662.56
$358,050.00
$358,050.00
$13,993.00
Equipment
466.220 Auto Liability Insurance
14,771.03
18,012.00
.00
30,000.00
.00
30,000.00
30,000.00
.00
Equipment Totals
$14,771.03
$18,012.00
$0.00
$30,000.00
$0.00
$30,000.00
$30,000.00
$0.00
Capital Outlay
470.100 Machinery / Equipment >$5000
2,000.00
261,264.00
24,251.20
100,000.00
.00
100,000.00
100,000.00
.00
470.110 Furniture / Fixtures
.00
.00
.00
.00
314.00
.00
.00
.00
Capital Outlay Totals
$2,000.00
$261,264.00
$24,251.20
$100,000.00
$314.00
$100,000.00
$100,000.00
$0.00
Operating Transfers Out
494.455 Capital Projects- Non Boro Bldg.
100,000.00
.00
.00
30,000.00
.00
.00
.00
(30,000.00)
Operating Transfers Out Totals
$100,000.00
$0.00
$0.00
$30,000.00
$0.00
$0.00
$0.00
($30,000.00)
Department 212 - Bayside Fire Station Totals
$427,432.74
$760,249.40
$717,093.05
$849,500.00
$448,680.49
$894,000.00
$894,000.00
$44,500.00
EXPENSE TOTALS
$427,432.74
$760,249.40
$717,093.05
$849,500.00
$448,680.49
$894,000.00
$894,000.00
$44,500.00
Fund 250 - Fire Protection Area #1 Totals
REVENUE TOTALS
$701,604.56
$783,009.34
$1,076,533.72
$849,500.00
$966,521.58
$894,000.00
$894,000.00
$44,500.00
EXPENSE TOTALS
$427,432.74
$760,249.40
$717,093.05
$849,500.00
$448,680.49
$894,000.00
$894,000.00
$44,500.00
Fund 250 - Fire Protection Area #1 Totals
$274,171.82
$22,759.94
$359,440.67
$0.00
$517,841.09
$0.00
$0.00
$0.00
Fund 252 - Womens Bay Fire Department
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
116,160.55
118,911.35
138,976.46
135,000.00
149,905.77
145,000.00
145,000.00
10,000.00
311.200 Personal Property Tax
2,582.09
2,673.21
1,594.43
2,500.00
2,972.17
2,500.00
2,500.00
.00
Property Tax Totals
$118,742.64
$121,584.56
$140,570.89
$137,500.00
$152,877.94
$147,500.00
$147,500.00
$10,000.00
Penalties & Interest Tax
319.100 Penalties & Interest
.19
.23
.12
.00
.44
.00
.00
.00
Penalties & Interest Tax Totals
$0.19
$0.23
$0.12
$0.00
$0.44
$0.00
$0.00
$0.00
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00 .00 48,954.00 .00 .00 .00 .00 .00
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 36 of 65
Q
v
0
m
z
0
z�
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 252 - Womens Bay Fire Department
REVENUE
Department 000 - Fund Revenues
Federal Grants
334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA)
.00
6,067.39
.00
.00
4,849.21
.00
.00
.00
Federal Grants Totals
$0.00
$6,067.39
$48,954.00
$0.00
$4,849.21
$0.00
$0.00
$0.00
Charges for Services
340.220 Fire Protection Services
20,024.79
20,252.03
20,814.72
18,000.00
23,922.79
20,000.00
20,000.00
2,000.00
Charges for Services Totals
$20,024.79
$20,252.03
$20,814.72
$18,000.00
$23,922.79
$20,000.00
$20,000.00
$2,000.00
Interest Earnings
361.100 Interest Earnings
20,740.82
30,776.37
39,776.46
2,000.00
34,550.57
20,000.00
20,000.00
18,000.00
361.300 Change in Fair Market Value
(10,967.27)
21,380.18
17,748.83
.00
3,591.24
.00
.00
.00
Interest Earnings Totals
$9,773.55
$52,156.55
$57,525.29
$2,000.00
$38,141.81
$20,000.00
$20,000.00
$18,000.00
Miscellaneous - Classified
380.170 Other
380.240 Rental Income
Other Financing Sources
389.100 Use of Fund Balance
Operating Transfers In
391.450 Capital Projects
200.00 .00 300.00 .00 .00 .00 .00 .00
15,100.00 15,600.00 15,600.00 15,600.00 14,900.00 15,600.00 15,600.00 .00
Miscellaneous - Classified Totals $15,300.00 $15,600.00 $15,900.00 $15,600.00 $14,900.00 $15,600.00 $15,600.00 $0.00
.00 .00 .00 150,000.00 .00 250,000.00 250,000.00 100,000.00
Other Financing Sources Totals $0.00 $0.00 $0.00 $150,000.00 $0.00 $250,000.00 $250,000.00 $100,000.00
Operating Transfers In Totals
Department 000 - Fund Revenues Totals
REVENUE TOTALS
EXPENSE
Department 214 - Bells Flats Russian Creek
Personnel Services
410.110
Salaries
410.120
Temporary Help
410.130
Overtime
410.150
Volunteer Stipends
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 05/08/2026 13:55:22 PM
.00 .00 25,000.00 .00 .00 .00 .00 .00
$0.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
$163,841.17 $215,660.76 $308,765.02 $323,100.00 $234,692.19 $453,100.00 $453,100.00 $130,000.00
$163,841.17 $215,660.76 $308,765.02 $323,100.00 $234,692.19 $453,100.00 $453,100.00 $130,000.00
118.86
315.98
.00
2,000.00
920.86
2,000.00
2,000.00
.00
1,695.37
5,416.77
27.53
500.00
.00
500.00
500.00
.00
48.83
.00
.00
.00
25.37
.00
.00
.00
.00
.00
.00
.00
.00
20,300.00
20,300.00
20,300.00
.02
.03
.00
50.00
.94
50.00
50.00
.00
142.10
437.38
2.11
150.00
63.88
150.00
150.00
.00
108.56
216.90
.00
250.00
125.81
150.00
150.00
(100.00)
36.53
69.15
.00
100.00
205.11
200.00
200.00
100.00
83.47
216.43
47.92
250.00
18.84
100.00
100.00
(150.00)
$2,233.74
$6,672.64
$77.56
$3,300.00
$1,360.81
$23,450.00
$23,450.00
$20,150.00
Page 37 of 65
Q
v
m
z
0
z�
�' goDlAg ISLAND
B aR a UGH
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
Budget Worksheet Report
Budget Year 2027
2026 Actual Diff FY26 Final to
Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 252 - Womens Bay Fire Department
EXPENSE
Department 214 - Bells Flats Russian Creek
Professional Services
430.140
Contracted Services
5,646.74
5,936.87
1,730.38
8,000.00
4,861.15
15,000.00
15,000.00
7,000.00
Professional Services Totals
$5,646.74
$5,936.87
$1,730.38
$8,000.00
$4,861.15
$15,000.00
$15,000.00
$7,000.00
Legal Services
431.120
Legal Fees
.00
.00
.00
1,000.00
.00
.00
.00
(1,000.00)
Legal Services Totals
$0.00
$0.00
$0.00
$1,000.00
$0.00
$0.00
$0.00
($1,000.00)
Support
Goods & Services
450.100
Office Supplies
35.42
644.64
.00
1,000.00
194.06
1,000.00
1,000.00
.00
450.110
Operating Supplies
5,667.04
7,559.74
6,692.33
20,000.00
25,628.25
29,450.00
29,450.00
9,450.00
450.120
Printing / Binding
.00
746.70
669.15
500.00
447.38
500.00
500.00
.00
450.130
Postage
.00
208.60
.00
100.00
.00
100.00
100.00
.00
450.140
Dues / Books / Subscriptions
550.00
2,125.00
257.76
500.00
225.00
400.00
400.00
(100.00)
450.160
Furniture / Fixtures
.00
384.58
.00
4,000.00
.00
2,500.00
2,500.00
(1,500.00)
450.170
Machinery/ Equipment <$5000
4,536.70
4,876.30
59,482.55
10,000.00
26.60
20,000.00
20,000.00
10,000.00
450.180
Equipment Rental
.00
.00
.00
500.00
.00
1,000.00
1,000.00
500.00
450.210
Food / Business Lunch/Meeting Rooms
114.84
77.24
102.65
1,000.00
.00
1,000.00
1,000.00
.00
450.221
Property Insurance
2,933.00
3,866.00
4,451.00
5,000.00
2,236.67
6,000.00
6,000.00
1,000.00
450.222
General Liablity Insurance Coverage
340.00
339.00
590.00
600.00
972.00
1,500.00
1,500.00
900.00
450.224
Insurance Coverage Discounts
(2,582.00)
(2,069.00)
(535.00)
.00
.00
.00
.00
.00
450.227
Supplemental Firefighter Insurance Coverage
3,241.00
3,565.10
3,565.10
5,000.00
3,021.00
5,000.00
5,000.00
.00
450.228
Auto Liability Insurance
.00
.00
6,066.00
.00
3,891.41
.00
.00
.00
450.300
Travel / Per Diem
.00
.00
.00
2,000.00
1,925.00
3,000.00
3,000.00
1,000.00
450.310
Training Materials
.00
.00
.00
5,000.00
.00
5,000.00
5,000.00
.00
450.320
Bad Debt Expense
.41
.20
287.13
.00
.49
.00
.00
.00
450.340
Telephone/Communications
2,132.27
2,198.67
2,256.06
2,200.00
1,698.11
2,500.00
2,500.00
300.00
450.350
Electricity
4,232.54
5,599.72
5,016.00
6,000.00
4,176.23
7,000.00
7,000.00
1,000.00
450.360
Fuel - Heating
7,981.49
7,581.47
5,000.56
8,500.00
5,875.80
8,000.00
8,000.00
(500.00)
450.365
Fuel - Vehicle
573.07
149.23
186.47
1,000.00
69.65
1,000.00
1,000.00
.00
450.430
Maint & Repairs
4,864.02
11,832.57
24,549.76
25,000.00
67,182.13
35,000.00
35,000.00
10,000.00
450.440
Auto Maint & Repairs
1,430.99
1,311.44
890.40
10,000.00
3,810.57
20,000.00
20,000.00
10,000.00
450.451
Licenses & Permits
55.00
15.00
149.50
.00
42.00
200.00
200.00
200.00
450.460
Cleaning Supplies
.00
.00
48.48
400.00
.00
500.00
500.00
100.00
450.461
Safety Supplies
.00
3,865.23
.00
.00
4,335.85
1,500.00
1,500.00
1,500.00
450.550
Volunteer Physicals
.00
.00
.00
5,000.00
.00
5,000.00
5,000.00
.00
Support Goods &Services Totals
$36,105.79
$54,877.43
$119,725.90
$113,300.00
$125,758.20
$157,150.00
$157,150.00
$43,850.00
Run by Dora Cross on 05/08/2026 13:55:22 PM
Page 38 of 65
Q
v
m
z
0
gonrAH-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 252 - Womens Bay Fire Department
EXPENSE
Department 214 - Bells Flats Russian Creek
Equipment
466.220 Auto Liability Insurance 5,656.28 6,003.03 .00 7,500.00 .00 7,500.00 7,500.00 .00
Equipment Totals $5,656.28 $6,003.03 $0.00 $7,500.00 $0.00 $7,500.00 $7,500.00 $0.00
Capital Outlay
470.050
Improvements Other Than Buildings
.00
.00
.00
100,000.00
.00
150,000.00
150,000.00
50,000.00
470.100
Machinery/ Equipment >$5000
.00
.00
2,535.00
40,000.00
.00
100,000.00
100,000.00
60,000.00
470.120
Automotive
179,683.13
.00
.00
.00
.00
.00
.00 .00
470.140
Remodel/ Renovation
.00
.00
.00
50,000.00
.00
.00
.00 (50,000.00)
Capital Outlay Totals
$179,683.13
$0.00
$2,535.00
$190,000.00
$0.00
$250,000.00
$250,000.00
$60,000.00
Department 214 - Bells Flats Russian Creek Totals
$229,325.68
$73,489.97
$124,068.84
$323,100.00
$131,980.16
$453,100.00
$453,100.00
$130,000.00
EXPENSE TOTALS
$229,325.68
$73,489.97
$124,068.84
$323,100.00
$131,980.16
$453,100.00
$453,100.00
$130,000.00
Fund 252 - Womens Bay Fire Department Totals
REVENUE TOTALS $163,841.17 $215,660.76 $308,765.02 $323,100.00 $234,692.19 $453,100.00 $453,100.00 $130,000.00
EXPENSE TOTALS $229,325.68 $73,489.97 $124,068.84 $323,100.00 $131,980.16 $453,100.00 $453,100.00 $130,000.00
Fund 252 - Womens Bay Fire Department Totals
($65,484.51)
$142,170.79
$184,696.18
$0.00
$102,712.03
$0.00
$0.00
$0.00
Fund 254 - Airport Fire Protection Service
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
16,533.69
16,237.00
18,565.12
21,600.00
18,762.17
18,700.00
18,700.00
(2,900.00)
311,200 Personal Property Tax
3,628.24
4,545.48
5,319.24
2,400.00
6,981.06
6,300.00
6,300.00
3,900.00
Property Tax Totals
$20,161.93
$20,782.48
$23,884.36
$24,000.00
$25,743.23
$25,000.00
$25,000.00
$1,000.00
Interest Earnings
361.100 Interest Earnings
1,489.34
1,932.01
2,719.37
.00
1,986.13
950.00
950.00
950.00
361.300 Change in Fair Market Value
(1,334.56)
1,340.31
1,209.70
.00
222.94
.00
.00
.00
Interest Earnings Totals
$154.78
$3,272.32
$3,929.07
$0.00
$2,209.07
$950.00
$950.00
$950.00
Department 000 - Fund Revenues Totals
$20,316.71
$24,054.80
$27,813.43
$24,000.00
$27,952.30
$25,950.00
$25,950.00
$1,950.00
REVENUE TOTALS
$20,316.71
$24,054.80
$27,813.43
$24,000.00
$27,952.30
$25,950.00
$25,950.00
$1,950.00
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 39 of 65
Q
v
m
z
0
v
0
. $u gonrAg ISLAIVD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 254 - Airport Fire Protection Service
EXPENSE
Department 216 - Airport Protection
Contracted Services
444.360 Fire Protection Services 20,024.79 20,252.03 20,814.72 23,900.00 23,922.79 25,800.00 25,800.00 1,900.00
Contracted 5ervices Totals $20,024.79 $20,252.03 $20,814.72 $23,900.00 $23,922.79 $25,800.00 $25,800.00 $1,900.00
Support Goods & 5ervices
450.222 General Liablity Insurance Coverage
122.00
134.00
149.00
100.00
162.00
150.00
150.00
50.00
450.224 Insurance Coverage Discounts
(35.00)
(28.00)
(8.00)
.00
.00
.00
.00
.00
5upportGoods &Services Totals
$87.00
$106.00
$141.00
$100.00
$162.00
$150.00
$150.00
$50.00
Department 216 - Airport Protection Totals
$20,111.79
$20,358.03
$20,955.72
$24,000.00
$24,084.79
$25,950.00
$25,950.00
$1,950.00
EXPENSE TOTALS
$20,111.79
$20,358.03
$20,955.72
$24,000.00
$24,084.79
$25,950.00
$25,950.00
$1,950.00
Fund 254 - Airport Fire Protection Service Totals
REVENUE TOTALS
$20,316.71
$24,054.80
$27,813.43
$24,000.00
$27,952.30
$25,950.00
$25,950.00
$1,950.00
EXPENSE TOTALS
$20,111.79
$20,358.03
$20,955.72
$24,000.00
$24,084.79
$25,950.00
$25,950.00
$1,950.00
Fund 254 - Airport Fire Protection Service Totals
$204.92
$3,696.77
$6,857.71
$0.00
$3,867.51
$0.00
$0.00
$0.00
Fund 260 - Woodland Acres Street Light Sery
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
5,783.97
6,186.66
7,273.17
7,260.00
7,668.72
7,600.00
7,600.00
340.00
311.200 Personal Property Tax
60.33
60.43
65.74
65.00
30.88
30.00
30.00
(35.00)
Property Tax Totals
$5,844.30
$6,247.09
$7,338.91
$7,325.00
$7,699.60
$7,630.00
$7,630.00
$305.00
Interest Earnings
361.100 Interest Earnings
616.76
830.85
1,016.47
.00
824.89
.00
.00
.00
361.300 Change in Fair Market Value
(376.58)
588.10
456.36
.00
89.17
.00
.00
.00
Interest Earnings Totals
$240.18
$1,418.95
$1,472.83
$0.00
$914.06
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$6,084.48
$7,666.04
$8,811.74
$7,325.00
$8,613.66
$7,630.00
$7,630.00
$305.00
REVENUE TOTALS
$6,084.48
$7,666.04
$8,811.74
$7,325.00
$8,613.66
$7,630.00
$7,630.00
$305.00
Run by Dora Cross on 05/08/2026 13:55:22 PM Page 40 of 65
n
c)
z
°n
rn
Q
v
m
z
0
z�
gonrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 260 - Woodland Acres Street Light Sery
EXPENSE
Department 230 - Woodland Acres Street Lights
Support Goods & Services
450.222 General Liablity Insurance Coverage
107.00
119.00
125.00
75.00
113.00
125.00
125.00
50.00
450.224 Insurance Coverage Discounts
(31.00)
(24.00)
(6.00)
.00
.00
.00
.00
.00
450.320 Bad Debt Expense
.04
.00
6.00
.00
.00
.00
.00
.00
450.350 Electricity
5,583.85
5,773.12
6,405.80
7,250.00
4,911.98
7,505.00
7,505.00
255.00
Support Goods & Services Totals
$5,659.89
$5,868.12
$6,530.80
$7,325.00
$5,024.98
$7,630.00
$7,630.00
$305.00
Department 230 - Woodland Acres Street Lights Totals
$5,659.89
$5,868.12
$6,530.80
$7,325.00
$5,024.98
$7,630.00
$7,630.00
$305.00
EXPENSE TOTALS
$5,659.89
$5,868.12
$6,530.80
$7,325.00
$5,024.98
$7,630.00
$7,630.00
$305.00
Fund 260 -Woodland Acres Street Light Sery Totals
REVENUE TOTALS $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,613.66 $7,630.00 $7,630.00 $305.00
EXPENSE TOTALS $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,024.98 $7,630.00 $7,630.00 $305.00
Fund 260 - Woodland Acres Street Light Sery Totals $424.59 $1,797.92 $2,280.94 $0.00 $3,588.68 $0.00 $0.00 $0.00
Fund 261 - Trinity Islands Street Light Ser
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
1,988.42
2,108.87
2,525.76
2,500.00
2,612.09
2,600.00
2,600.00
100.00
311.200 Personal Property Tax
.00
1.53
.00
.00
.63
.00
.00
.00
Property Tax Totals
$1,988.42
$2,110.40
$2,525.76
$2,500.00
$2,612.72
$2,600.00
$2,600.00
$100.00
Interest Earnings
361,100 Interest Earnings
880.13
1,184.20
1,441.66
.00
1,148.61
.00
.00
.00
361.300 Change in Fair Market Value
(556.88)
818.05
657.42
.00
119.00
.00
.00
.00
Interest Earnings Totals
$323.25
$2,002.25
$2,099.08
$0.00
$1,267.61
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,880.33 $2,600.00 $2,600.00 $100.00
REVENUE TOTALS $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,880.33 $2,600.00 $2,600.00 $100.00
Run by Dora Cross on 05/08/2026 13:55:23 PM
Page 41 of 65
Q
v
m
z
0
gonrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 261 - Trinity Islands Street Light Ser
EXPENSE
Department 261 - Trinity Island Lighting
Support Goods & Services
450.222 General Liablity Insurance Coverage
102.00
116.00
120.00
100.00
103.00
125.00
125.00
25.00
450.224 Insurance Coverage Discounts
(29.00)
(24.00)
(6.00)
.00
.00
.00
.00
.00
450.320 Bad Debt Expense
.00
.00
1.20
.00
.00
.00
.00
.00
450.350 Electricity
1,322.46
1,328.24
1,460.28
2,400.00
979.68
2,475.00
2,475.00
75.00
Support Goods & Services Totals
$1,395.46
$1,420.24
$1,575.48
$2,500.00
$1,082.68
$2,600.00
$2,600.00
$100.00
Department 261 - Trinity Island Lighting Totals
$1,395.46
$1,420.24
$1,575.48
$2,500.00
$1,082.68
$2,600.00
$2,600.00
$100.00
EXPENSE TOTALS
$1,395.46
$1,420.24
$1,575.48
$2,500.00
$1,082.68
$2,600.00
$2,600.00
$100.00
Fund 261 - Trinity Islands Street Light Ser Totals
REVENUE TOTALS
$2,311.67
$4,112.65
$4,624.84
$2,500.00
$3,880.33
$2,600.00
$2,600.00
$100.00
EXPENSE TOTALS
$1,395.46
$1,420.24
$1,575.48
$2,500.00
$1,082.68
$2,600.00
$2,600.00
$100.00
Fund 261 - Trinity Islands Street Light Ser Totals
$916.21
$2,692.41
$3,049.36
$0.00
$2,797.65
$0.00
$0.00
$0.00
Fund 262 -Mission Lake Tidegate Service Air
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
1,601.24
1,651.83
2,205.42
.00
.00
.00
.00 .00
311.200 Personal Property Tax
.00
.00
1.23
.00
.00
.00
.00 .00
Property Tax Totals
$1,601.24
$1,651.83
$2,206.65
$0.00
$0.00
$0.00
$0.00
$0.00
Interest Earnings
361,100 Interest Earnings
1,690.92
2,266.11
2,760.09
600.00
2,121.10
600.00
600.00
.00
361.300 Change in Fair Market Value
(1,081.63)
1,558.41
1,261.73
.00
222.92
.00
.00 .00
Interest Earnings Totals
$609.29
$3,824.52
$4,021.82
$600.00
$2,344.02
$600.00
$600.00
$0.00
Department 000 - Fund Revenues Totals
$2,210.53
$5,476.35
$6,228.47
$600.00
$2,344.02
$600.00
$600.00
$0.00
REVENUE TOTALS
$2,210.53
$5,476.35
$6,228.47
$600.00
$2,344.02
$600.00
$600.00
$0.00
EXPENSE
Department 268 -Mission Lake Tide Gate
Personnel Services
410.110 Salaries
401.84
.00
51.90
580.00
334.09
580.00
580.00
.00
410.120 Temporary Help
.00
.00
165.20
.00
767.54
.00
.00
.00
410.130 Overtime
.00
.00
25.52
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.01
.00
.07
.00
.36
.00
.00
.00
420.120 FICA Taxes
29.79
.00
18.33
.00
83.28
.00
.00
.00
420.130 Group Insurance
149.03
.00
53.01
.00
183.22
.00
.00
.00
420.140 Retirement
87.77
.00
16.86
.00
72.51
.00
.00
.00
CO
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 42 of 65
Q
v
m
z
0
6
goDrAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 262 - Mission Lake Tidegate Service Ar
EXPENSE
Department 268 -Mission Lake Tide Gate
Personnel Services
420.150 Workers Compensation 13.69 .00 8.90 .00 28.90 .00 .00 .00
Personnel Services Totals $682.13 $0.00 $339.79 $580.00 $1,469.90 $580.00 $580.00 $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
450.222 General Liablity Insurance Coverage
104.00
116.00
120.00
.00
95.00
.00
.00
.00
450.224 Insurance Coverage Discounts
(30.00)
(24.00)
(6.00)
.00
.00
.00
.00
.00
450.430 Maint & Repairs
.00
.00
629.80
20.00
51.98
20.00
20.00
.00
Support Goods & Services Totals
$74.00
$92.00
$743.80
$20.00
$146.98
$20.00
$20.00
$0.00
Department 268 -Mission Lake Tide Gate Totals
$876.13
$92.00
$1,083.59
$600.00
$1,616.88
$600.00
$600.00
$0.00
EXPENSE TOTALS
$876.13
$92.00
$1,083.59
$600.00
$1,616.88
$600.00
$600.00
$0.00
Fund 262 - Mission Lake Tidegate Service Ar Totals
REVENUE TOTALS $2,210.53 $5,476.35 $6,228.47 $600.00 $2,344.02 $600.00 $600.00 $0.00
EXPENSE TOTALS $876.13 $92.00 $1,083.59 $600.00 $1,616.88 $600.00 $600.00 $0.00
Fund 262 - Mission Lake Tide -ate Service Ar Totals $1,334.40 $5,384.35 $5,144.88 $0.00 $727.14 $0.00 $0.00 $0.00
Fund 273 - Opioid Class Action Settlement
REVENUE
Department 000 - Fund Revenues
Federal Shared Revenue
332.111 Distributors - Opioid Lawsuit Settlement
7,052.66
10,938.02
8,827.40
7,052.00
8,827.40
7,052.00
7,052.00
.00
332.112 Janssen - Opioid Lawsuit Settlement
27,707.65
282.03
.00
.00
.00
.00
.00
.00
332.113 Allergan - Opioid Lawsuit Settlement
.00
2,277.55
2,279.05
2,279.00
2,279.05
2,278.00
2,278.00
(1.00)
332.114 Teva - Opioid Lawsuit Settlement
.00
2,058.34
2,059.88
2,058.00
2,059.88
2,058.00
2,058.00
.00
332.115 Walgreens - Opioid Lawsuit Settlement
.00
4,933.60
1,961.67
.00
1,961.67
.00
.00
.00
332.116 Walmart - Opioid Lawsuit Settlement
.00
20,058.74
.00
.00
.00
.00
.00
.00
332.117 CVS - Opioid Lawsuit Settlement
.00
2,533.12
2,019.53
2,020.00
4,035.86
2,020.00
2,020.00
.00
332.118 McKinsey - Opioid Lawsuit Settlement
.00
.00
10,401.90
.00
.00
.00
.00
.00
Federal Shared Revenue Totals
$34,760.31
$43,081.40
$27,549.43
$13,409.00
$19,163.86
$13,408.00
$13,408.00
($1.00)
Interest Earnings
361.100 Interest Earnings
861.98
2,266.99
4,655.41
.00
2,356.77
.00
.00
.00
Run by Dora Cross on 05/08/2026 13:55:23 PM
Page 43 of 65
Q
v
m
z
0
v
0
0
gonrAH-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
Diff FY26 Final to
2027 Level 1 2027 Level 2 FY27 L2
Fund 273 - Opioid Class Action Settlement
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.300 Change in Fair Market Value
372.04
1,380.63
2,008.23
.00
396.41
.00 .00 .00
Interest Earnings Totals
$1,234.02
$3,647.62
$6,663.64
$0.00
$2,753.18
$0.00 $0.00 $0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
65,686.00
.00
.00
.00 (65,686.00)
Other Financing Sources Totals
$0.00
$0.00
$0.00
$65,686.00
$0.00
$0.00
$0.00
($65,686.00)
Department 000 - Fund Revenues Totals
$35,994.33
$46,729.02
$34,213.07
$79,095.00
$21,917.04
$13,408.00
$13,408.00
($65,687.00)
REVENUE TOTALS
$35,994.33
$46,729.02
$34,213.07
$79,095.00
$21,917.04
$13,408.00
$13,408.00
($65,687.00)
EXPENSE
Department 281 - Opioid Class Action
Contributions
448.353 Kodiak Reentry Inc
.00
.00
.00
.00
20,000.00
.00
.00 .00
448.361 Kodiak Area Mentor Program
.00
.00
.00
.00
14,095.00
.00
.00 .00
448.382 Brother Francis Shelter
.00
.00
.00
.00
20,000.00
.00
.00 .00
448.395 Kodiak Community Health Center
.00
.00
.00
.00
25,000.00
.00
.00 .00
Contributions Totals
$0.00
$0.00
$0.00
$0.00
$79,095.00
$0.00
$0.00
$0.00
Capital Projects
452.180 Contingency
.00
.00
.00
79,095.00
.00
13,408.00
13,408.00
(65,687.00)
Capital Projects Totals
$0.00
$0.00
$0.00
$79,095.00
$0.00
$13,408.00
$13,408.00
($65,687.00)
Department 281 - Opioid Class Action Totals
$0.00
$0.00
$0.00
$79,095.00
$79,095.00
$13,408.00
$13,408.00
($65,687.00)
EXPENSE TOTALS
$0.00
$0.00
$0.00
$79,095.00
$79,095.00
$13,408.00
$13,408.00
($65,687.00)
Fund 273 - Opioid Class Action Settlement Totals
REVENUE TOTALS
$35,994.33
$46,729.02
$34,213.07
$79,095.00
$21,917.04
$13,408.00
$13,408.00
($65,687.00)
EXPENSE TOTALS
$0.00
$0.00
$0.00
$79,095.00
$79,095.00
$13,408.00
$13,408.00
($65,687.00)
Fund 273 - Opioid Class Action Settlement Totals
$35,994.33
$46,729.02
$34,213.07
$0.00
($57,177.96)
$0.00
$0.00
$0.00
Fund 276 - Facilities Fund
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
1,076,846.23
1,473,228.67
1,712,768.77
1,610,000.00
1,292,747.04
1,730,000.00
1,730,000.00
120,000.00
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 44 of 65
Q
v
m
z
0
gonrAH-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 276 - Facilities Fund
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.300 Change in Fair Market Value (650,730.56) 1,012,167.85 790,460.91 .00 134,092.21 .00 .00 .00
Interest Earnings Totals $426,115.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,426,839.25 $1,730,000.00 $1,730,000.00 $120,000.00
Operating Transfers In
391.300 Debt Service 2,213,366.00
.00
.00
.00
.00
.00 .00
.00
Operating Transfers In Totals $2,213,366.00
$0.00
$0.00
$0.00
$0.00
$0.00 $0.00
$0.00
Department 000 - Fund Revenues Totals $2,639,481.67
$2,485,396.52
$2,503,229.68
$1,610,000.00
$1,426,839.25
$1,730,000.00 $1,730,000.00
$120,000.00
REVENUE TOTALS $2,639,481.67
$2,485,396.52
$2,503,229.68
$1,610,000.00
$1,426,839.25
$1,730,000.00 $1,730,000.00
$120,000.00
EXPENSE
Department 286 - Facilities
Support Goods & Services
450.450 Contingencies .00 .00 .00 241,500.00 .00 1,730,000.00 1,730,000.00 1,488,500.00
Support Goods & Services Totals $0.00 $0.00 $0.00 $241,500.00 $0.00 $1,730,000.00 $1,730,000.00 $1,488,500.00
Operating Transfers Out
494.220 Building & Grounds .00
5,000.00
.00
.00
.00
.00
.00
.00
494.469 Renewal & Replacement Projects .00
845,000.00
1,220,000.00
1,368,500.00
.00
.00
.00
(1,368,500.00)
Operating Transfers Out Totals $0.00
$850,000.00
$1,220,000.00
$1,368,500.00
$0.00
$0.00
$0.00
($1,368,500.00)
Department 286 - Facilities Totals $0.00
$850,000.00
$1,220,000.00
$1,610,000.00
$0.00
$1,730,000.00
$1,730,000.00
$120,000.00
EXPENSE TOTALS $0.00
$850,000.00
$1,220,000.00
$1,610,000.00
$0.00
$1,730,000.00
$1,730,000.00
$120,000.00
Fund 276 - Facilities Fund Totals
REVENUE TOTALS $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,426,839.25 $1,730,000.00 $1,730,000.00 $120,000.00
EXPENSE TOTALS $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $1,730,000.00 $1,730,000.00 $120,000.00
Fund 276 - Facilities Fund Totals $2,639,481.67 $1,635,396.52 $1,283,229.68 $0.00 $1,426,839.25 $0.00 $0.00 $0.00
Fund 277 - Tourism Development
REVENUE
Department 000 - Fund Revenues
Sales Taxes
317.100 Bed Tax Revenues
.00
.00
400.00 .00
.00
.00
.00
.00
317.110 Bed Tax Revenue - On Road System
89,156.87
79,122.81
83,791.73 80,000.00
67,640.58
80,000.00
80,000.00
.00
317.120 Bed Tax Revenue - Off Road System
32,859.37
20,086.88
21,073.49 20,000.00
16,418.21
25,000.00
25,000.00
5,000.00
Sales Taxes Totals
$122,016.24
$99,209.69
$105,265.22 $100,000.00
$84,058.79
$105,000.00
$105,000.00
$5,000.00
CO
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 15 of 65
Q
v
m
z
0
v
CCl
(D
v
N
O
z�
•'!" u goDrAH-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 277 - Tourism Development
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
2,601.71
4,122.72
5,379.13
.00
3,990.22
.00
.00
.00
361.300 Change in Fair Market Value
(1,057.76)
3,051.36
2,476.11
.00
359.82
.00
.00
.00
Interest Earnings Totals
$1,543.95
$7,174.08
$7,855.24
$0.00
$4,350.04
$0.00
$0.00
$0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
20,200.00
.00
.00
.00
(20,200.00)
Other Financing Sources Totals
$0.00
$0.00
$0.00
$20,200.00
$0.00
$0.00
$0.00
($20,200.00)
Department 000 - Fund Revenues Totals
$123,560.19
$106,383.77
$113,120.46
$120,200.00
$88,408.83
$105,000.00
$105,000.00
($15,200.00)
REVENUE TOTALS
$123,560.19
$106,383.77
$113,120.46
$120,200.00
$88,408.83
$105,000.00
$105,000.00
($15,200.00)
EXPENSE
Department 287 - Tourism Development
Personnel Services
410.110 Salaries
14,448.84
6,812.98
.00
.00
.00
.00
.00
.00
410.120 Temporary Help
5,703.23
.00
.00
.00
.00
.00
.00
.00
410.130 Overtime
264.67
.00
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
1.48
.85
.00
.00
.00
.00
.00
.00
420.120 FICA Taxes
1,520.29
499.04
.00
.00
.00
.00
.00
.00
420.130 Group Insurance
3,802.96
2,847.91
.00
.00
.00
.00
.00
.00
420.140 Retirement
4,082.23
1,487.96
.00
.00
.00
.00
.00
.00
420.150 Workers Compensation
65.30
21.72
.00
.00
.00
.00
.00
.00
Personnel Services Totals
$29,889.00
$11,670.46
$0.00
$0.00
$0.00
$0.00
$0.60
$0.00
Professional Services
430.140 Contracted Services
.00
.00
.00
.00
3,375.00
3,500.00
3,500.00
3,500.00
Professional Services Totals
$0.00
$0.00
$0.00
$0.00
$3,375.00
$3,500.00
$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
450.222
General Liablity Insurance Coverage
193.00
216.00
339.00
200.00
419.00
400.00
400.00
200.00
450.224
Insurance Coverage Discounts
(56.00)
(43.00)
(16.00)
.00
.00
.00
.00
.00
450.230
Advertising / Hearings
169.00
.00
.00
.00
.00
.00
.00
.00
450.290
Recruit/ Relocation
620.84
.00
.00
.00
.00
.00
.00
.00
450.450
Contingencies
.00
.00
.00
25,000.00
.00
6,100.00
6,100.00
(18,900.00)
Support Goods & Services Totals
$926.84
$173.00
$323.00
$25,200.00
$419.00
$6,500.00
$6,500.00
($18,700.00)
Run by Dora Cross on 05/08/2026 13:55:23 PM
Page 46 of 65
Q
v
m
z
0
v
CC!
(D
v
W
O
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 277 - Tourism Development
EXPENSE
Department 287 -Tourism Development
Operating Transfers Out
494.555 KFRC .00 .00 45,000.00 20,000.00 .00 20,000.00 20,000.00 .00
Operating Transfers Out Totals $0.00 $0.00 $45,000.00 $20,000.00 $0.00 $20,000.00 $20,000.00 $0.00
Department 287 - Tourism Development Totals $105,815.84 $86,843.46 $120,323.00 $120,200.00 $78,794.00 $105,000.00 $105,000.00 ($15,200.00)
EXPENSE TOTALS $105,815.84 $86,843.46 $120,323.00 $120,200.00 $78,794.00 $105,000.00 $105,000.00 ($15,200.00)
Fund 277 - Tourism Development Totals
REVENUE TOTALS
$123,560.19
$106,383.77
$113,120.46
$120,200.00
$88,408.83
$105,000.00
$105,000.00
($15,200.00)
EXPENSE TOTALS
$105,815.84
$86,843.46
$120,323.00
$120,200.00
$78,794.00
$105,000.00
$105,000.00
($15,200.00)
Fund 277 -Tourism Development Totals
$17,744.35
$19,540.31
($7,202.54)
$0.00
$9,614.83
$0.00
$0.00
$0.00
Fund 278 -Commercial Passenger Vessel
REVENUE
Department 000 - Fund Revenues
State Shared Revenues
335.180 Commercial Passenger Vessel Tax
6,745.00
20,112.50
40,235.00
20,000.00
52,372.50
20,000.00
20,000.00
.00
State Shared Revenues Totals
$6,745.00
$20,112.50
$40,235.00
$20,000.00
$52,372.50
$20,000.00
$20,000.00
$0.00
Interest Earnings
361.100 Interest Earnings
1,412.66
2,310.98
3,806.58
.00
3,898.74
.00
.00 .00
361.300 Change in Fair Market Value
(850.22)
1,426.63
1,605.76
.00
181.76
.00
.00 .00
Interest Earnings Totals
$562.44
$3,737.61
$5,412.34
$0.00
$4,080.50
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$7,307.44
$23,850.11
$45,647.34
$20,000.00
$56,453.00
$20,000.00
$20,000.00
$0.00
REVENUE TOTALS
$7,307.44
$23,850.11
$45,647.34
$20,000.00
$56,453.00
$20,000.00
$20,000.00
$0.00
EXPENSE
Department 288 - Passenger Vessels
Support Goods & Services
450.222 General Liablity Insurance Coverage
100.00
.00
.00
.00
.00
.00
.00 .00
450.224 Insurance Coverage Discounts
(29.00)
.00
.00
.00
.00
.00
.00 .00
450.450 Contingencies
.00
.00
.00
20,000.00
.00
20,000.00
20,000.00
.00
Support Goods & Services Totals
$71.00
$0.00
$0.00
$20,000.00
$0.00
$20,000.00
$20,000.00
$0.00
Department 288 - Passenger Vessels Totals
$71.00
$0.00
$0.00
$20,000.00
$0.00
$20,000.00
$20,000.00
$0.00
EXPENSE TOTALS
$71.00
$0.00
$0.00
$20,000.00
$0.00
$20,000.00
$20,000.00
$0.00
Fund 278 -Commercial Passenger Vessel Totals
REVENUE TOTALS $7,307.44 $23,850.11 $45,647.34 $20,000.00 $56,453.00 $20,000.00 $20,000.00 $0.00
EXPENSE TOTALS $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $20,000.00 $0.00
Fund 278 -Commercial Passenger Vessel Totals $7,236.44 $23,850.11 $45,647.34 $0.00 $56,453.00 $0.00 $0.00 $0.00
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 17 of 65
Q
v
m
z
0
z�
gonrAH-rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 300 - Debt Service
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
1,843,933.33
383,541.11
412,113.64
.00
(150.03)
847,130.00
847,130.00
847,130.00
311.200 Personal Property Tax
217,284.06
40,803.03
41,893.86
.00
(125.00)
94,126.00
94,126.00
94,126.00
Property Tax Totals
$2,061,217.39
$424,344.14
$454,007.50
$0.00
($275.03)
$941,256.00
$941,256.00
$941,256.00
Non Ad Valorem Taxes
313.110 Motor Vehicle Tax
720,866.92
729,334.60
732,912.48
720,000.00
451,260.00
720,000.00
720,000.00
.00
Non Ad Valorem Taxes Totals
$720,866.92
$729,334.60
$732,912.48
$720,000.00
$451,260.00
$720,000.00
$720,000.00
$0.00
State Shared Revenues
335.200 School Debt Reimbursement- Current
5,151,361.00
5,148,528.00
5,145,948.00
3,186,464.00
2,762,714.00
2,707,074.00
2,707,074.00
(479,390.00)
State Shared Revenues Totals
$5,151,361.00
$5,148,528.00
$5,145,948.00
$3,186,464.00
$2,762,714.00
$2,707,074.00
$2,707,074.00
($479,390.00)
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
34,620.00
.00
.00
.00
(34,620.00)
Other Financing Sources Totals
$0.00
$0.00
$0.00
$34,620.00
$0.00
$0.00
$0.00
($34,620.00)
Operating Transfers In
391.100 General Fund
.00
995,618.00
1,186,827.00
2,226,778.00
.00
954,667.00
954,667.00
(1,272,111.00)
Operating Transfers In Totals
$0.00
$995,618.00
$1,186,827.00
$2,226,778.00
$0.00
$954,667.00
$954,667.00
($1,272,111.00)
Proceeds of Long Term Debt
393.515 Proceeds - 2011 Bond
393.600 Premium on Bonds
Proceeds of Long Term Debt Totals
Department 000 - Fund Revenues Totals
REVENUE TOTALS
.00 .00 3,855,000.00 .00 .00 .00 .00 .00
.00 .00 343,517.00 .00 .00 .00 .00 .00
$0.00 $0.00 $4,198,517.00 $0.00 $0.00 $0.00 $0.00 $0.00
$7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,213,698.97 $5,322,997.00 $5,322,997.00 ($844,865.00)
$7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,213,698.97 $5,322,997.00 $5,322,997.00 ($844,865.00)
EXPENSE
Department 165 - General Administration
Support Goods & Services
450.320 Bad Debt Expense
1.52
.02
.32
.00
.00
.00
.00
.00
Support Goods & Services Totals
$1.52
$0.02
$0.32
$0.00
$0.00
$0.00
$0.00
$0.00
Department 165 - General Administration Totals
$1.52
$0.02
$0.32
$0.00
$0.00
$0.00
$0.00
$0.00
Department 300 - Debt Service - School
Professional Services
430,130 Consultants
3,150.00
3,150.00
650.00
9,450.00
8,195.00
3,150.00
3,150.00
(6,300,00)
Professional Services Totals
$3,150.00
$3,150.00
$650.00
$9,450.00
$8,195.00
$3,150.00
$3,150.00
($6,300.00)
Support Goods & Services
450.320 Bad Debt Expense
7.62
.76
708.62
.00
.00
.00
.00
.00
450.327 Fines
.00
.00
.00
.00
513.51
.00
.00
.00
450.450 Contingencies
.00
.00
.00
.00
.00
75,000.00
75,000.00
75,000.00
450.505 Bond Issuance Fee
.00
.00
73,841.18
.00
.00
.00
.00
.00
Support Goods & Services Totals
$7.62
$0.76
$74,549.80
$0.00
$513.51
$75,000.00
$75,000.00
$75,000.00
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 48 of 65
Q
v
m
z
0
z�
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 300 -
Debt Service
EXPENSE
Department 300 - Debt Service - School
Debt Service
- Principal
475.239
2011 Bond Issue
340,000.00
355,000.00
4,519,995.00
395,000.00
395,000.00
410,000.00
410,000.00
15,000.00
475.243
GO 2013 - Principal
1,280,000.00
1,325,000.00
1,330,000.00
1,340,000.00
1,340,000.00
1,355,000.00
1,355,000.00
15,000.00
475.245
2014 GO Bond
1,255,000.00
1,310,000.00
1,360,000.00
1,410,000.00
1,410,000.00
1,420,000.00
1,420,000.00
10,000.00
475.246
2015 GO HS Bond
250,000.00
265,000.00
275,000.00
245,000.00
245,000.00
285,000.00
285,000.00
40,000.00
475.247
2015 GO R & R Bond
190,000.00
200,000.00
210,000.00
220,000.00
220,000.00
.00
.00
(220,000.00)
475.248
2016 GO HS Bond
80,000.00
85,000.00
90,000.00
95,000.00
95,000.00
100,000.00
100,000.00
5,000.00
475.249
2016 GO R & R Bond
570,000.00
595,000.00
630,000.00
660,000.00
660,000.00
.00
.00
(660,000.00)
475.252
2016 GO Series 3 - Principal
470,000.00
495,000.00
520,000.00
550,000.00
550,000.00
575,000.00
575,000.00
25,000.00
475.253
2018 AMBBA DL - HS Reno Principal
55,000.00
55,000.00
55,000.00
55,000.00
55,000.00
60,000.00
60,000.00
5,000.00
475.254
GO 2020 One Series A - Principal
30,000.00
30,000.00
30,000.00
35,000.00
35,000.00
35,000.00
35,000.00
.00
475.255
GO 2020 One Series B - Principal
155,000.00
160,000.00
170,000.00
180,000.00
180,000.00
190,000.00
190,000.00
10,000.00
475.256
GO 2012 Two Refunding Bond - Principal
1,360,000.00
1,365,000.00
1,375,000.00
.00
.00
.00
.00
.00
Debt Service - Principal Totals
$6,035,000.00
$6,240,000.00
$10,564,995.00
$5,185,000.00
$5,185,000.00
$4,430,000.00
$4,430,000.00
($755,000.00)
Debt Service
- Interest
476.239
2011 Bond Issue
178,500.00
161,125.00
142,875.00
123,625.00
123,625.00
103,500.00
103,500.00
(20,125.00)
476.243
GO 2013 -Interest
253,536.65
209,738.73
202,162.16
190,606.00
190,606.06
175,684.00
175,684.00
(14,922.00)
476.245
2014 GO Bond Issue
386,971.53
335,497.61
281,071.36
238,236.00
238,235.76
222,568.00
222,568.00
(15,668.00)
476.246
2015 GO HS Bond
241,962.50
229,087.50
215,587.50
215,002.00
215,002.08
173,375.00
173,375.00
(41,627.00)
476.247
2015 GO R & R Bond
36,250.00
26,500.00
16,250.00
5,500.00
5,500.00
.00
.00
(5,500.00)
476.248
2016 GO HS Bond -Interest
50,668.76
46,543.76
42,168.76
37,544.00
37,543.76
34,169.00
34,169.00
(3,375.00)
476.249
2016 GO R & R Bond -Interest
108,500.00
79,375.00
48,750.00
16,500.00
16,500.00
.00
.00
(16,500.00)
476.252
2016 GO Series 3 -Interest
149,000.00
124,875.00
99,500.00
72,750.00
72,750.00
44,625.00
44,625.00
(28,125.00)
476.253
2018 AMBBA DL - HS Reno Interest
11,075.00
9,496.50
7,898.75
6,274.00
6,273.50
4,551.00
4,551.00
(1,723.00)
476.254
GO 2020 One Series A - Interest
15,250.00
13,750.00
12,250.00
10,625.00
10,625.00
8,875.00
8,875.00
(1,750.00)
476.255
GO 2020 One Series B - Interest
81,625.00
73,750.00
65,500.00
56,750.00
56,750.00
47,500.00
47,500.00
(9,250.00)
476.256
GO 2012 Two Refunding Bond - Interest
17,976.86
12,620.98
4,798.75
.00
.00
.00
.00
.00
Debt Service -Interest Totals
$1,531,316.30
$1,322,360.08
$1,138,812.28
$973,412.00
$973,411.16
$814,847.00
$814,847.00
($158,565.00)
Operating Transfers Out
494.100
General Fund
5,879,272.00
.00
.00
.00
.00
.00
.00
.00
494.276
Facilities Fund
2,213,366.00
.00
.00
.00
.00
.00
.00
.00
494.469
Renewal & Replacement Projects
4,047,302.00
.00
.00
.00
.00
.00
.00
.00
Operating Transfers Out Totals
$12,139,940.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 300 - Debt Service - School Totals
$19,709,413.92
$7,565,510.84
$11,779,007.08
$6,167,862.00
$6,167,119.67
$5,322,997.00
$5,322,997.00
($844,865.00)
EXPENSE TOTALS
$19,709,415.44
$7,565,510.86
$11,779,007.40
$6,167,862.00
$6,167,119.67
$5,322,997.00
$5,322,997.00
($844,865.00)
Fund 300 - Debt Service Totals
REVENUE TOTALS $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,213,698.97 $5,322,997.00 $5,322,997.00 ($844,865.00)
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 19 of 65
Q
v
0
m
z
0
z�
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
2027 Level 1
2027 Level 2
Diff FY26 Final to
FY27 L2
EXPENSE TOTALS
$19,709,415.44
$7,565,510.86
$11,779,007.40
$6,167,862.00
$6,167,119.67
$5,322,997.00
$5,322,997.00
($844,865.00)
Fund 300 - Debt Service Totals
($11,775,970.13)
($267,686.12)
($60,795.42)
$0.00
($2,953,420.70)
$0.00
$0.00
$0.00
Fund 530 - Solid Waste Disposal Fund
REVENUE
Department 000 - Fund Revenues
Penalties & Interest Tax
319.100 Penalties & Interest
3,156.19
7,535.68
17,518.73
3,000.00
16,777.05
15,000.00
15,000.00
12,000.00
Penalties & Interest Tax Totals
$3,156.19
$7,535.68
$17,518.73
$3,000.00
$16,777.05
$15,000.00
$15,000.00
$12,000.00
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
221,245.63
.00
.00
.00
.00
.00
Federal Grants Totals
$0.00
$0.00
$221,245.63
$0.00
$0.00
$0.00
$0.00
$0.00
State Shared Revenues
335.190 PERS on Behalf Payment
State Shared Revenues Totals
18,908.60 20,665.99 67,230.82 41,608.00 31,755.41 63,500.00 63,500.00 21,892.00
$18,908.60 $20,665.99 $67,230.82 $41,608.00 $31,755.41 $63,500.00 $63,500.00 $21,892.00
Charges for Services
340.160
Dump Fee - Customer
595,521.45
601,246.46
620,062.35
630,000.00
538,598.50
620,000.00
620,000.00
(10,000.00)
340.170
Dump Fee - Alaska Waste
3,050,213.75
3,066,302.95
2,983,123.10
3,150,000.00
2,513,684.00
3,000,000.00
3,000,000.00
(150,000.00)
340.171
Dump Fee - USCG
341,289.60
337,968.10
354,703.35
367,500.00
352,244.00
375,000.00
375,000.00
7,500.00
340.172
Waste Screenings
21,133.50
20,961.95
22,546.05
25,200.00
18,356.00
20,000.00
20,000.00
(5,200.00)
340.173
Metals
75,558.65
76,157.25
88,590.03
78,750.00
67,176.00
90,000.00
90,000.00
11,250.00
Charges for Services Totals
$4,083,716.95
$4,102,636.71
$4,069,024.88
$4,251,450.00
$3,490,058.50
$4,105,000.00
$4,105,000.00
($146,450.00)
Interest Earnings
361.100
Interest Earnings
144,237.45
34,696.37
36,318.22
35,000.00
34,150.39
10,000.00
10,000.00
(25,000.00)
361.110
Gain / Loss on Sale
6,100.00
9,456.00
.00
.00
.00
.00
.00 .00
361.300
Change in Fair Market Value
(170,654.39)
15,976.83
14,236.92
.00
5,271.24
.00
.00 .00
Interest Earnings Totals
($20,316.94)
$60,129.20
$50,555.14
$35,000.00
$39,421.63
$10,000.00
$10,000.00
($25,000.00)
Miscellaneous - Classified
380.170
Other
4,729.28
758.37
.00
.00
.00
.00
.00 .00
380.220
Recycle Metals
36,333.01
58,287.63
48,967.65
50,000.00
13,398.83
45,000.00
45,000.00
(5,000.00)
380.224
Recycling Rebate
117.00
.00
.00
.00
868.44
.00
.00 .00
Miscellaneous - Classified Totals
$41,179.29
$59,046.00
$48,967.65
$50,000.00
$14,267.27
$45,000.00
$45,000.00
($5,000.00)
Other Financing Sources
389.100
Use of Fund Balance
.00
.00
.00
.00
.00
74,434.00
74,434.00
74,434.00
Other Financing Sources Totals
$0.00
$0.00
$0.00
$0.00
$0.00
$74,434.00
$74,434.00
$74,434.00
Operating Transfers In
391.490 Capital Projects - Solid Waste Collection & Disposal
.00
.00
1,417,460.30
.00
.00
.00
.00
.00
391.492 Capital Projects - (Solid Waste Collection & Disposal)
.00
.00
.00
.00
332,354.74
.00
.00
.00
Operating Transfers In Totals
$0.00
$0.00
$1,417,460.30
$0.00
$332,354.74
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$4,126,644.09
$4,250,013.58
$5,892,003.15
$4,381,058.00
$3,924,634.60
$4,312,934.00
$4,312,934.00
($68,124.00)
REVENUE TOTALS
$4,126,644.09
$4,250,013.58
$5,892,003.15
$4,381,058.00
$3,924,634.60
$4,312,934.00
$4,312,934.00
($68,124.00)
Run by Dora Cross on 05/08/2026 13:55:23 PM
Page 50 of 65
Q
v
m
z
0
v
CC!
(D
v
v
O
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 530 - Solid Waste Disposal Fund
EXPENSE
Department 731 - Waste Disposal
Sub -Department 701 - Landfill
Personnel Services
410.110
Salaries
531,811.44
544,113.08
599,678.24
637,316.00
453,494.56
579,472.00
579,472.00
(57,844.00)
410.120
Temporary Help
13,798.81
10,583.37
38,070.46
40,000.00
11,584.85
15,000.00
15,000.00
(25,000.00)
410.130
Overtime
10,859.17
7,426.74
8,304.86
20,000.00
6,284.50
10,000.00
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
2,036.00
1,756.00
1,591.60
2,200.00
496.67
1,200.00
1,200.00
(1,000.00)
420.110
Unemployment Taxes
53.75
63.50
567.89
700.00
412.96
606.00
606.00
(94.00)
420.120
FICA Taxes
41,716.44
42,737.67
46,100.04
53,513.00
35,080.27
46,334.00
46,334.00
(7,179.00)
420.130
Group Insurance
168,284.72
177,908.95
184,972.37
201,477.00
148,624.67
205,800.00
205,800.00
4,323.00
420.140
Retirement
132,234.36
134,949.38
146,027.27
186,218.00
114,472.76
175,899.00
175,899.00
(10,319.00)
420.150
Workers Compensation
21,326.77
23,130.62
30,401.34
31,408.00
8,489.19
17,433.00
17,433.00
(13,975.00)
Personnel Services Totals
$947,121.46
$967,669.31
$1,080,714.07
$1,197,832.00
$803,940.43
$1,076,744.00
$1,076,744.00
($121,088.00)
Employee Benefits
420.145
OPEB & Pension Expense
.00
.00
45,328.72
.00
.00
.00
.00 .00
Employee Benefits Totals
$0.00
$0.00
$45,328.72
$0.00
$0.00
$0.00
$0.00
$0.00
Professional Services
430.130
Consultants
12,336.17
31,430.59
.00
75,000.00
.00
.00
.00 (75,000.00)
430.140
Contracted Services
111,883.92
115,586.52
168,028.05
75,000.00
147,036.11
150,000.00
150,000.00
75,000.00
430.144
Design Services
605.43
5,312.10
.00
50,000.00
.00
.00
.00 (50,000.00)
430.145
Junk Removal Services
.00
.00
.00
5,000.00
.00
.00
.00 (5,000.00)
430.146
Metals Processing
66,584.62
78,517.76
87,697.65
60,000.00
50,070.40
70,000.00
70,000.00
10,000.00
430.147
Litter Pickup
9,500.00
9,500.00
9,830.00
15,000.00
9,500.00
10,000.00
10,000.00
(5,000.00)
430.164
Construction Services
.00
.00
7,000.00
25,000.00
39,007.15
.00
.00 (25,000.00)
Professional Services Totals
$200,910.14
$240,346.97
$272,555.70
$305,000.00
$245,613.66
$230,000.00
$230,000.00
($75,000.00)
Legal Services
431.120
Legal Fees
1,040.00
1,166.00
5,243.00
7,500.00
897.00
2,000.00
2,000.00
(5,500.00)
Legal Services Totals
$1,040.00
$1,166.00
$5,243.00
$7,500.00
$897.00
$2,000.00
$2,000.00
($5,500.00)
Contributions
448.322
Senior Citizen Support
38,258.61
39,180.16
39,992.75
45,000.00
.00
45,000.00
45,000.00
.00
448.902
Donated Trash Disposal
131,676.85
137,846.20
188,999.80
140,000.00
140,784.00
140,000.00
140,000.00
.00
Contributions Totals
$169,935.46
$177,026.36
$228,992.55
$185,000.00
$140,784.00
$185,000.00
$185,000.00
$0.00
Support Goods & Services
450.100
Office Supplies
.00
(199.62)
150.15
500.00
9.17
.00
.00
(500.00)
450.110
Operating Supplies
68,065.56
56,935.05
53,334.45
70,000.00
28,356.69
70,000.00
70,000.00
.00
450.112
Hazardous Waste Material
1.26
1,844.62
53,725.53
70,000.00
24,613.03
50,000.00
50,000.00
(20,000.00)
450.120
Printing / Binding
227.90
.00
.00
500.00
.00
.00
.00
(500.00)
450.130
Postage
394.32
452.59
442.05
500.00
350.76
500.00
500.00
.00
(D
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 51 of 65
Q
v
0
m
z
0
goDrA g rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 530
- Solid Waste Disposal Fund
EXPENSE
Department 731 - Waste Disposal
Sub -Department 701 - Landfill
Support
Goods & Services
450.140
Dues/ Books/ Subscriptions
1,175.00
945.00
1,160.69
750.00
560.00
1,000.00
1,000.00
250.00
450.170
Machinery / Equipment <$5000
18,889.83
17,745.29
17,098.22
25,000.00
3,117.76
20,000.00
20,000.00
(5,000.00)
450.180
Equipment Rental
19,980.00
75,720.00
448.00
20,000.00
.00
.00
.00 (20,000.00)
450.221
Property Insurance
3,782.00
3,914.00
4,497.00
7,000.00
3,928.57
4,500.00
4,500.00
(2,500.00)
450.222
General Liablity Insurance Coverage
6,315.00
3,914.00
6,156.00
8,000.00
7,564.00
8,000.00
8,000.00
.00
450.224
Insurance Coverage Discounts
(4,983.00)
(1,917.00)
(612.00)
.00
.00
.00
.00
.00
450.226
Mobile Equipment Insurance
5,310.00
5,952.81
6,911.00
.00
4,174.70
.00
.00
.00
450.228
Auto Liability Insurance
.00
.00
2,047.00
.00
1,339.58
.00
.00
.00
450.230
Advertising / Hearings
560.88
1,276.44
3,156.22
3,000.00
1,784.51
2,000.00
2,000.00
(1,000.00)
450.231
Outreach (SWAB/Public Education)
10,058.87
7,310.50
6,262.80
10,000.00
2,688.97
10,000.00
10,000.00
.00
450.270
Continuing Education
1,864.55
775.00
6,923.45
10,000.00
315.00
5,000.00
5,000.00
(5,000.00)
450.280
Staff Training
1,686.00
460.00
.00
5,000.00
.00
.00
.00 (5,000.00)
450.290
Recruit/ Relocation
.00
22.64
174.86
.00
.00
.00
.00
.00
450.300
Travel/ Per Diem
.00
.00
.00
3,000.00
.00
.00
.00 (3,000.00)
450.320
Bad Debt Expense
.00
21.90
.00
.00
.00
.00
.00
.00
450.340
Telephone/Communications
1,157.03
1,170.64
1,189.08
2,000.00
992.53
1,500.00
1,500.00
(500.00)
450.350
Electricity
23,164.52
30,970.85
20,514.35
30,000.00
18,359.63
30,000.00
30,000.00
.00
450.360
Fuel- Heating
30,052.98
22,731.99
27,148.55
40,000.00
14,226.45
30,000.00
30,000.00
(10,000.00)
450.365
Fuel- Vehicle
26,239.56
26,865.35
27,471.16
30,000.00
20,148.38
30,000.00
30,000.00
.00
450.370
Water & Sewer
.00
.00
.00
15,000.00
.00
.00
.00 (15,000.00)
450.380
Snow Removal / Sanding
10,000.00
5,218.60
225.00
10,000.00
.00
.00
.00 (10,000.00)
450.430
Maint & Repairs
42,038.62
57,357.26
10,300.86
25,000.00
49,308.63
50,000.00
50,000.00
25,000.00
450.432
Baler Maint
51,517.80
42,068.15
65,020.90
75,000.00
42,067.74
60,000.00
60,000.00
(15,000.00)
450.435
Maint Agreements
7,452.05
16,519.13
5,309.13
25,000.00
5,955.13
6,000.00
6,000.00
(19,000.00)
450.440
Auto Maint & Repairs
798.87
6,398.99
2,914.25
10,000.00
2,536.35
3,000.00
3,000.00
(7,000.00)
450.442
Heavy Equip Maint & Repair
.00
.00
31,394.59
.00
27,960.73
30,000.00
30,000.00
30,000.00
450.450
Contingencies
.00
.00
.00
46,393.00
.00
.00
.00 (46,393.00)
450.451
Licenses & Permits
9,755.00
9,980.00
10,220.00
10,000.00
9,995.00
10,000.00
10,000.00
.00
450.461
Safety Supplies
6,848.89
985.89
1,706.53
5,000.00
1,881.62
2,000.00
2,000.00
(3,000.00)
450.496
Credit Card Fees
1,929.86
2,165.29
2,322.96
3,000.00
1,951.58
2,000.00
2,000.00
(1,000.00)
450.510
Recycling Services
330,396.00
333,936.00
353,952.00
375,200.00
267,204.00
375,000.00
375,000.00
(200.00)
450.540
Clothing Allowance
4,931.44
3,280.61
3,739.72
4,200.00
2,163.93
4,200.00
4,200.00
.00
450.541
Protective Equipment
.00
.00
.00
2,500.00
.00
.00
.00 (2,500.00)
Support Goods & Services Totals
$679,610.79
$734,821.97
$725,304.50
$941,543.00
$543,554.44
$804,700.00
$804,700.00
($136,843.00)
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 52 of 65
Q
v
0
m
z
0
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1 2027 Level 2 FY27 L2
Fund 530 - Solid Waste Disposal Fund
EXPENSE
Department 731 - Waste Disposal
Sub -Department 701 - Landfill
Equipment
466.220 Auto Liability Insurance
1,823.00
2,017.00
.00
2,500.00
(543.00)
2,000.00 2,000.00 (500.00)
Equipment Totals
$1,823.00
$2,017.00
$0.00
$2,500.00
($543.00)
$2,000.00 $2,000.00 ($500.00)
Capital Outlay
470.100
Machinery / Equipment >$5000
50,693.81
14,455.53
(.46)
25,000.00
.00
.00
.00
(25,000.00)
Capital Outlay
Totals
$50,693.81
$14,455.53
($0.46)
$25,000.00
$0.00
$0.00
$0.00
($25,000.00)
Depreciation
472.020
Depr -Buildings
.00
42,055.86
42,055.08
42,055.00
.00
42,055.00
42,055.00
.00
472.030
Depr- Site Improvement
(32,176.61)
1,078,057.86
132,156.86
61,082.00
.00
61,082.00
61,082.00
.00
472.120
Depr-Machinery / Equipment
.00
121,823.91
143,661.36
66,455.00
.00
66,455.00
66,455.00
.00
Depreciation
Totals
($32,176.61)
$1,241,937.63
$317,873.30
$169,592.00
$0.00
$169,592.00
$169,592.00
$0.00
Debt Service - Interest
476.105
Loan -Interest
13,129.00
11,630.00
10,129.00
9,000.00
9,000.00
7,500.00
7,500.00
(1,500.00)
476.277
Revenue Bond 2011 Three -Interest
(4,677.60)
11,242.60
(547.37)
19,875.00
19,875.00
6,750.00
6,750.00
(13,125.00)
Debt Service - Interest
Totals
$8,451.40
$22,872.60
$9,581.63
$28,875.00
$28,875.00
$14,250.00
$14,250.00
($14,625.00)
Operating Transfers Out
494.492
Capital Projects - (Solid Waste Collection & Disposal)
.00
.00
372,068.01
.00
.00
.00
.00
.00
Operating Transfers Out
Totals
$0.00
$0.00
$372,068.01
$0.00
$0.00
$0.00
$0.00
$0.00
Landfill Property Costs
450.395
Closure / Post -Closure
(377,580.00)
598,920.50
883,964.30
.00
.00
500,000.00
500,000.00
500,000.00
Landfill Property Costs
Totals
($377,580.00)
$598,920.50
$883,964.30
$0.00
$0.00
$500,000.00
$500,000.00
$500,000.00
Sub -Department 701 - Landfill
Totals
$1,649,829.45
$4,001,233.87
$3,941,625.32
$2,862,842.00
$1,763,121.53
$2,984,286.00
$2,984,286.00
$121,444.00
Sub -Department 702 - Leachate Plant
Personnel Services
410.110
Salaries
203,385.44
214,661.99
228,880.46
186,988.00
171,226.84
229,167.00
229,167.00
42,179.00
410.120
Temporary Help
140.46
107.98
614.93
25,000.00
318.28
.00
.00
(25,000.00)
410.130
Overtime
3,914.01
5,181.26
6,215.34
10,000.00
5,456.39
6,000.00
6,000.00
(4,000.00)
410.152
Cell Phone Stipend
2,796.00
2,796.00
2,310.95
3,000.00
1,769.89
1,200.00
1,200.00
(1,800.00)
420.110
Unemployment Taxes
20.51
26.05
220.59
225.00
143.14
236.00
236.00
11.00
420.120
FICA Taxes
15,289.32
16,362.38
16,953.99
17,212.00
13,156.37
18,082.00
18,082.00
870.00
420.130
Group Insurance
63,824.21
67,770.48
72,250.32
65,754.00
54,194.72
88,200.00
88,200.00
22,446.00
420.140
Retirement
50,280.62
50,072.00
57,691.44
55,807.00
34,643.01
70,174.00
70,174.00
14,367.00
420.150
Workers Compensation
7,618.21
8,276.21
10,908.45
10,102.00
2,902.38
6,803.00
6,803.00
(3,299.00)
Personnel Services
Totals
$347,268.78
$365,254.35
$396,046.47
$374,088.00
$283,811.02
$419,862.00
$419,862.00
$45,774.00
(D
Run by Dora Cross on 05/08/2026 13:55:23 PM Page 53 of 65
Q
v
m
z
0
z�
goDlAg IS -LAND
B aR a UGH
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
Budget Worksheet Report
Budget Year 2027
2026 Actual Diff FY26 Final to
Amount 2027 Level 1 2027 Level 2 FY27 L2
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
16,538.01
.00
.00
.00
.00 .00
Employee Benefits Totals
$0.00
$0.00
$16,538.01
$0.00
$0.00
$0.00
$0.00
$0.00
Professional Services
430.130
Consultants
29,067.45
1,574.75
4,112.50
20,000.00
105.00
15,000.00
15,000.00
(5,000.00)
430.140
Contracted Services
16,518.30
35,591.50
43,431.12
50,000.00
15,509.80
30,000.00
30,000.00
(20,000.00)
430.144
Design Services
.00
.00
.00
10,000.00
.00
.00
.00 (10,000.00)
430.164
Construction Services
.00
.00
.00
50,000.00
.00
.00
.00 (50,000.00)
430.166
Laboratory Services
44,472.01
55,506.72
63,645.57
75,000.00
33,899.27
40,000.00
40,000.00
(35,000.00)
Professional Services Totals
$90,057.76
$92,672.97
$111,189.19
$205,000.00
$49,514.07
$85,000.00
$85,000.00
($120,000.00)
Support Goods & Services
450.110
Operating Supplies
16,423.06
302,334.00
19,126.30
25,000.00
17,334.85
20,000.00
20,000.00
(5,000.00)
450.111
Chemicals
5,396.37
66,429.80
25,076.59
70,000.00
85,323.82
70,000.00
70,000.00
.00
450.120
Printing / Binding
256.33
251.83
415.96
300.00
298.86
350.00
350.00
50.00
450.140
Dues / Books / Subscriptions
200.00
100.00
105.69
500.00
2,100.00
2,000.00
2,000.00
1,500.00
450.170
Machinery / Equipment <$5000
3,289.60
16,553.09
8,778.91
25,000.00
2,077.56
10,000.00
10,000.00
(15,000.00)
450.180
Equipment Rental
.00
.00
.00
5,000.00
.00
.00
.00 (5,000.00)
450.221
Property Insurance
2,914.00
23,464.00
27,131.00
.00
20,719.41
25,000.00
25,000.00
25,000.00
450.222
General Liablity Insurance Coverage
2,129.00
1,427.00
3,163.00
.00
4,217.00
4,500.00
4,500.00
4,500.00
450.224
Insurance Coverage Discounts
(1,678.00)
(5,015.00)
(1,500.00)
.00
.00
.00
.00 .00
450.228
Auto Liability Insurance
.00
.00
853.00
.00
543.00
.00
.00 .00
450.270
Continuing Education
2,710.00
310.00
767.19
4,000.00
315.00
4,000.00
4,000.00
.00
450.290
Recruit / Relocation
90.78
22.64
173.71
.00
193.90
.00
.00 .00
450.300
Travel/ Per Diem
.00
.00
.00
3,000.00
.00
.00
.00 (3,000.00)
450.327
Fines
11.19
.00
.00
.00
.00
.00
.00 .00
450.340
Telephone/Communications
518.77
2,034.56
991.55
2,500.00
706.45
2,000.00
2,000.00
(500.00)
450.350
Electricity
84,254.16
81,809.17
95,853.05
95,000.00
68,225.73
95,000.00
95,000.00
.00
450.365
Fuel - Vehicle
1,912.96
1,836.74
1,492.22
2,000.00
1,158.61
2,000.00
2,000.00
.00
450.380
Snow Removal / Sanding
7,500.00
2,945.00
.00
5,000.00
.00
.00
.00 (5,000.00)
450.392
Septic Tank Disposal
.00
.00
.00
4,000.00
.00
.00
.00 (4,000.00)
450.430
Maint & Repairs
33,532.43
7,498.77
13,709.72
35,000.00
2,664.74
20,000.00
20,000.00
(15,000.00)
450.434
Building Maint & Repairs
2,645.54
1,093.81
1,030.91
10,000.00
4,543.50
2,000.00
2,000.00
(8,000.00)
450.435
Maint Agreements
.00
.00
300.00
.00
1,515.80
1,500.00
1,500.00
1,500.00
450.440
Auto Maint & Repairs
226.86
102.96
2,238.63
5,000.00
2,100.47
3,000.00
3,000.00
(2,000.00)
450.451
Licenses & Permits
10.00
.00
260.00
10,000.00
.00
.00
.00 (10,000.00)
450.461
Safety Supplies
2,265.66
4,771.43
62.85
5,000.00
1,511.44
2,000.00
2,000.00
(3,000.00)
Run
by Dora Cross on 05/08/2026 13:55:24 PM
Page 54 of 65
Q
v
m
z
0
v
cc
(D
OD
O
gODrAg rsrArrD
B OR O UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
Diff FY26 Final to
2027 Level 1 2027 Level 2 FY27 L2
Fund 530 - Solid Waste Disposal Fund
EXPENSE
Department 731 - Waste Disposal
Sub -Department 702 - Leachate Plant
Support Goods & Services
450.540 Clothing Allowance
.00
660.91
877.62
1,400.00
1,605.33
1,400.00 1,400.00 .00
Support Goods& Services Totals
$164,608.71
$508,630.71
$200,907.90
$307,700.00
$217,155.47
$264,750.00 $264,750.00 ($42,950.00)
Equipment
466.220 Auto Liability Insurance
756.00
837.00
.00
900.00
543.00
600.00
600.00
(300.00)
Equipment Totals
$756.00
$837.00
$0.00
$900.00
$543.00
$600.00
$600.00
($300.00)
Capital Outlay
470.100 Machinery / Equipment >$5000
88,847.86
.00
17,090.26
50,000.00
7,883.62
10,000.00
10,000.00
(40,000.00)
470.120 Automotive
.00
.00
.00
25,000.00
.00
.00
.00
(25,000.00)
Capital Outlay Totals
$88,847.86
$0.00
$17,090.26
$75,000.00
$7,883.62
$10,000.00
$10,000.00
($65,000.00)
Depreciation
472.020 Depr -Buildings
267,180.50
.00
945,901.00
267,181.00
.00
267,181.00
267,181.00
.00
472.030 Depr- Site Improvement
.00
.00
.00
153,850.00
.00
153,850.00
153,850.00
.00
472.120 Depr-Machinery / Equipment
.00
.00
4,444.00
.00
.00
4,444.00
4,444.00
4,444.00
Depreciation Totals
$267,180.50
$0.00
$950,345.00
$421,031.00
$0.00
$425,475.00
$425,475.00
$4,444.00
Debt Service - Interest
476.105 Loan - Interest
166,087.42
154,551.33
143,016.25
134,497.00
134,496.16
122,961.00
122,961.00
(11,536.00)
Debt Service - Interest Totals
$166,087.42
$154,551.33
$143,016.25
$134,497.00
$134,496.16
$122,961.00
$122,961.00
($11,536.00)
Operating Transfers Out
494.490 Capital Projects - Solid Waste Collection & Disposal
.00
.00
250,000.00
.00
115,000.00
.00
.00
.00
Operating Transfers Out Totals
$0.00
$0.00
$250,000.00
$0.00
$115,000.00
$0.00
$0.00
$0.00
Sub -Department 702 - Leachate Plant Totals
$1,124,807.03
$1,121,946.36
$2,085,133.08
$1,518,216.00
$808,403.34
$1,328,648.00
$1,328,648.00
($189,568.00)
Department 731 - Waste Disposal Totals
$2,774,636.48
$5,123,180.23
$6,026,758.40
$4,381,058.00
$2,571,524.87
$4,312,934.00
$4,312,934.00
($68,124.00)
EXPENSE TOTALS
$2,774,636.48
$5,123,180.23
$6,026,758.40
$4,381,058.00
$2,571,524.87
$4,312,934.00
$4,312,934.00
($68,124.00)
Fund 530 - Solid Waste Disposal Fund Totals
REVENUE TOTALS
$4,126,644.09
$4,250,013.58
$5,892,003.15
$4,381,058.00
$3,924,634.60
$4,312,934.00
$4,312,934.00
($68,124.00)
EXPENSE TOTALS
$2,774,636.48
$5,123,180.23
$6,026,758.40
$4,381,058.00
$2,571,524.87
$4,312,934.00
$4,312,934.00
($68,124.00)
Fund 530 - Solid Waste Disposal Fund Totals
$1,352,007.61
($873,166.65)
($134,755.25)
$0.00
$1,353,109.73
$0.00
$0.00
$0.00
Fund 540 - Hospital Fund
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
135,066.93
241,774.05
342,158.48
.00
290,140.64
.00
.00
.00
Run by Dora Cross on 05/08/2026 13:55:24 PM Page 55 of 65
Q
v
0
m
z
0
"* N goDrA g rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 540 - Hospital Fund
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.107 Lease Interest -(GASB 87)
280,574.49
224,107.34
164,751.10
.00
.00
.00
.00
.00
361.300 Change in Fair Market Value
(73,983.25)
165,196.12
152,171.24
.00
28,837.92
.00
.00
.00
Interest Earnings
Totals
$341,658.17
$631,077.51
$659,080.82
$0.00
$318,978.56
$0.00
$0.00
$0.00
Rents & Royalties
363.950 GASB 87 Lease Adjustment
(213,464.04)
(213,464.07)
(213,464.04)
.00
.00
.00
.00
.00
380.916 Providence Lease
1,384,272.00
1,384,272.00
1,384,272.00
1,384,272.00
1,268,916.00
1,384,272.00
1,384,272.00
.00
Rents & Royalties
Totals
$1,170,807.96
$1,170,807.93
$1,170,807.96
$1,384,272.00
$1,268,916.00
$1,384,272.00
$1,384,272.00
$0.00
Miscellaneous - Classified
380.170 Other
.00
143,210.14
.00
.00
.00
.00
.00
.00
Miscellaneous - Classified
Totals
$0.00
$143,210.14
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Operating Transfers In
391.495 Capital Projects- Hospital
251,362.00
.00
(11,537.95)
.00
.00
.00
.00
.00
391.497 Capital Projects - (Hospital)
.00
.00
692,482.00
.00
.00
.00
.00
.00
Operating Transfers In
Totals
$251,362.00
$0.00
$680,944.05
$0.00
$0.00
$0.00
$0.00
$0.00
Department 000 - Fund Revenues
Totals
$1,763,828.13
$1,945,095.58
$2,510,832.83
$1,384,272.00
$1,587,894.56
$1,384,272.00
$1,384,272.00
$0.00
REVENUE TOTALS
$1,763,828.13
$1,945,095.58
$2,510,832.83
$1,384,272.00
$1,587,894.56
$1,384,272.00
$1,384,272.00
$0.00
EXPENSE
Department 740 - Hospital Enterprise Fund
Personnel Services
410.110 Salaries
2,432.81
2,114.57
203.94
.00
5,040.68
.00
.00
.00
410.130 Overtime
.00
.00
.00
.00
486.51
.00
.00
.00
410.140 Allocated Salaries
40,319.00
40,319.00
40,319.00
40,319.00
40,319.00
40,319.00
40,319.00
.00
420.110 Unemployment Taxes
.27
.21
.21
.00
5.50
.00
.00
.00
420.120 FICA Taxes
186.58
153.13
16.36
.00
411.80
.00
.00
.00
420.130 Group Insurance
464.49
1,031.20
56.49
.00
1,503.48
.00
.00
.00
420.140 Retirement
555.49
456.43
47.55
.00
1,204.57
.00
.00
.00
420.150 Workers Compensation
67.74
7.60
6.19
.00
114.09
.00
.00
.00
Personnel Services
Totals
$44,026.38
$44,082.14
$40,649.74
$40,319.00
$49,085.63
$40,319.00
$40,319.00
$0.00
Professional Services
430.140 Contracted Services
.00
495.00
7,000.00
.00
11,000.00
.00
.00
.00
Professional5ervices
Totals
$0.00
$495.00
$7,000.00
$0.00
$11,000.00
$0.00
$0.00
$0.00
Support Goods & Services
450.210 Food / Business Lunch/Meeting Rooms
.00
.00
101.20
.00
.00
.00
.00
.00
450.430 Maint & Repairs
.00
(224.70)
.00
.00
.00
.00
.00
.00
450.436 R&R Repairs and Maintenance
265.43
194,198.86
.00
283,861.00
177,602.62
283,861.00
283,861.00
.00
CO
Run by Dora Cross on 05/08/2026 13:55:24 PM Page 56 of 65
Q
v
0
m
z
0
z�
gonrAg rsrArrD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 540 - Hospital Fund
EXPENSE
Department 740 - Hospital Enterprise Fund
Support Goods & Services
450.451 Licenses & Permits
.00
.00
200.00
.00
.00
.00
.00
.00
Support Goods & Services
Totals
$265.43
$193,974.16
$301.20
$283,861.00
$177,602.62
$283,861.00
$283,861.00
$0.00
Depreciation
472.020 Depr -Buildings
1,285,246.56
1,061,010.94
1,185,554.64
758,103.00
.00
758,103.00
758,103.00
.00
472.030 Depr- Site Improvement
24,851.44
.00
.00
298,217.00
.00
298,217.00
298,217.00
.00
472.120 Depr-Machinery / Equipment
16,442.35
18,511.76
2,745.80
3,772.00
.00
3,772.00
3,772.00
.00
Depreciation
Totals
$1,326,540.35
$1,079,522.70
$1,188,300.44
$1,060,092.00
$0.00
$1,060,092.00
$1,060,092.00
$0.00
Operating Transfers Out
494.445 Capital Projects- Long Term Care
.00
.00
.00
.00
26,000.00
.00
.00
.00
494.495 Capital Projects -Hospital
8,823,475.50
(23,177.94)
.00
.00
.00
.00
.00
.00
494.497 Capital Projects - (Hospital)
.00
.00
500,000.00
.00
.00
.00
.00
.00
Operating Transfers Out
Totals
$8,823,475.50
($23,177.94)
$500,000.00
$0.00
$26,000.00
$0.00
$0.00
$0.00
Department 740 - Hospital Enterprise Fund
Totals
$10,194,307.66
$1,294,896.06
$1,736,251.38
$1,384,272.00
$263,688.25
$1,384,272.00
$1,384,272.00
$0.00
EXPENSE TOTALS
$10,194,307.66
$1,294,896.06
$1,736,251.38
$1,384,272.00
$263,688.25
$1,384,272.00
$1,384,272.00
$0.00
Fund 540 - Hospital Fund Totals
REVENUE TOTALS
$1,763,828.13
$1,945,095.58
$2,510,832.83
$1,384,272.00
$1,587,894.56
$1,384,272.00
$1,384,272.00
$0.00
EXPENSE TOTALS
$10,194,307.66
$1,294,896.06
$1,736,251.38
$1,384,272.00
$263,688.25
$1,384,272.00
$1,384,272.00
$0.00
Fund 540 - Hospital Fund Totals
($8,430,479.53)
$650,199.52
$774,581.45
$0.00
$1,324,206.31
$0.00
$0.00
$0.00
Fund 545 -Long Term Care Center
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
110,334.74
150,208.76
178,852.75
80,000.00
133,372.33
.00
.00
(80,000.00)
361,107 Lease Interest -(GASB 87)
434,456.97
403,290.61
370,529.72
.00
.00
.00
.00
.00
361.300 Change in Fair Market Value
(44,070.41)
60,920.14
58,590.64
.00
10,441.80
.00
.00
.00
Interest Earnings Totals
$500,721.30
$614,419.51
$607,973.11
$80,000.00
$143,814.13
$0.00
$0.00
($80,000.00)
Rents & Royalties
363.950 GASB 87 Lease Adjustment (278,440.56) (278,440.55) (278,440.56) .00 .00 .00 .00 .00
380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 956,659.00 1,043,628.00 1,043,628.00 .00
Rents & Royalties Totals $765,187.44 $765,187.45 $765,187.44 $1,043,628.00 $956,659.00 $1,043,628.00 $1,043,628.00 $0.00
Run by Dora Cross on 05/08/2026 13:55:24 PM
Page 57 of 65
Q
v
m
z
0
v
cc
(D
Oo
O
z�
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 545 - Long Term Care Center
REVENUE
Department 000 - Fund Revenues
Miscellaneous - Classified
380.170 Other .00 227,827.02 .00 .00 .00 .00 .00 .00
Miscellaneous - Classified Totals $0.00 $227,827.02 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department 000 - Fund Revenues Totals $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $1,100,473.13 $1,043,628.00 $1,043,628.00 ($80,000.00)
REVENUE TOTALS $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $1,100,473.13 $1,043,628.00 $1,043,628.00 ($80,000.00)
EXPENSE
Department 742 - Elder Care
Professional Services
430.140 Contracted Services 3,150.00 .00 .00 .00 .00 .00 .00 .00
Professional Services Totals $3,150.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Legal Services
431.120 Legal Fees
800.00
.00
.00
.00
.00
.00
.00 .00
Legal Services
Totals
$800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Support Goods & Services
450.221 Property Insurance
48,732.00
26,674.00
30,866.00
40,000.00
25,366.22
30,000.00
30,000.00
(10,000.00)
450.222 General Liablity Insurance Coverage
1,456.00
.00
.00
1,500.00
.00
.00
.00 (1,500.00)
450.224 Insurance Coverage Discounts
(14,514.00)
(5,200.00)
(1,486.00)
.00
.00
.00
.00 .00
450.450 Contingencies
.00
.00
.00
456,308.00
.00
396,170.00
396,170.00
(60,138.00)
Support Goods &Services
Totals
$35,674.00
$21,474.00
$29,380.00
$497,808.00
$25,366.22
$426,170.00
$426,170.00
($71,638.00)
Depreciation
472.020 Depr -Buildings
41,581.29
518,932.87
518,932.87
518,933.00
.00
518,933.00
518,933.00
.00
Depreciation
Totals
$41,581.29
$518,932.87
$518,932.87
$518,933.00
$0.00
$518,933.00
$518,933.00
$0.00
Debt Service - Interest
476.244 Revenue Bond 2013B - Interest
(52,777.37)
117,366.66
112,953.06
106,887.00
106,886.56
98,525.00
98,525.00
(8,362.00)
Debt Service -Interest
Totals
($52,777.37)
$117,366.66
$112,953.06
$106,887.00
$106,886.56
$98,525.00
$98,525.00
($8,362.00)
Operating Transfers Out
494.445 Capital Projects- Long Term Care
.00
9,859.77
.00
.00
.00
.00
.00 .00
Operating Transfers Out
Totals
$0.00
$9,859.77
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 742 - Elder Care
Totals
$28,427.92
$667,633.30
$661,265.93
$1,123,628.00
$132,252.78
$1,043,628.00
$1,043,628.00
($80,000.00)
EXPENSE TOTALS
$28,427.92
$667,633.30
$661,265.93
$1,123,628.00
$132,252.78
$1,043,628.00
$1,043,628.00
($80,000.00)
Fund 545 - Long Term Care Center Totals
REVENUE TOTALS $1,265,908.74
EXPENSE TOTALS $28,427.92
Run by Dora Cross on 05/08/2026 13:55:24 PM
$1,607,433.98 $1,373,160.55 $1,123,628.00 $1,100,473.13 $1,043,628.00 $1,043,628.00 ($80,000.00)
$667,633.30 $661,265.93 $1,123,628.00 $132,252.78 $1,043,628.00 $1,043,628.00 ($80,000.00)
Page 58 of 65
Q
v
0
m
z
0
. $u gonrAg ISLAIVD
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 545 - Long Term Care Center Totals
$1,237,480.82
$939,800.68
$711,894.62
$0.00
$968,220.35
$0.00
$0.00
$0.00
Fund 555 - KFRC
REVENUE
Department 000 - Fund Revenues
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
12,860.52
.00
.00
.00
.00 .00
Federal Grants Totals
$0.00
$0.00
$12,860.52
$0.00
$0.00
$0.00
$0.00
$0.00
State Shared Revenues
335.190 PERS on Behalf Payment
(7,339.02)
2,211.78
13,237.77
5,425.00
4,246.65
5,864.00
5,864.00
439.00
State Shared Revenues Totals
($7,339.02)
$2,211.78
$13,237.77
$5,425.00
$4,246.65
$5,864.00
$5,864.00
$439.00
Interest Earnings
361.100 Interest Earnings
62,211.60
98,813.51
125,727.22
.00
107,406.35
50,000.00
50,000.00
50,000.00
361.104 Loan Interest
33,421.21
28,586.67
23,580.17
18,395.00
17,065.12
13,026.00
13,026.00
(5,369.00)
361.107 Lease Interest -(GASB 87)
327,549.81
324,323.18
303,225.39
.00
.00
.00
.00 .00
361.300 Change in Fair Market Value
(38,687.95)
67,602.18
57,192.21
.00
10,094.77
.00
.00 .00
Interest Earnings Totals
$384,494.67
$519,325.54
$509,724.99
$18,395.00
$134,566.24
$63,026.00
$63,026.00
$44,631.00
Rents & Royalties
363.300 NOAA Lease (through GSA)
638,832.00
776,332.00
665,028.00
665,028.00
609,597.26
665,016.00
665,016.00
(12.00)
363.303 Natural Resources Conservation (through GSA)
26,311.44
26,985.80
28,334.52
28,334.00
25,973.31
28,879.00
28,879.00
545.00
363.320 Fish & Game Lease
62,178.00
63,732.45
65,325.76
66,958.00
66,958.91
68,632.00
68,632.00
1,674.00
363.340 KFRC Reception Revenue
1,456.00
3,451.53
3,872.68
3,500.00
1,733.30
2,000.00
2,000.00
(1,500.00)
363.350 Kodiak Regional Aquaculture Association
17,347.66
26,844.72
18,924.72
18,924.00
16,504.40
19,805.00
19,805.00
881.00
363.950 GASB 87 Lease Adjustment
(179,836.05)
(178,271.15)
(226,086.04)
.00
.00
.00
.00 .00
Rents & Royalties Totals
$566,289.05
$719,075.35
$555,399.64
$782,744.00
$720,767.18
$784,332.00
$784,332.00
$1,588.00
Miscellaneous - Classified
380.170 Other
.00
.00
1,475.48
.00
.00
.00
.00 .00
380.294 Contributions
28.76
101.00
80.00
.00
.00
.00
.00 .00
Miscellaneous - Classified Totals
$28.76
$101.00
$1,555.48
$0.00
$0.00
$0.00
$0.00
$0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
1,327,589.00
.00
562,928.00
562,928.00
(764,661.00)
Other Financing Sources Totals
$0.00
$0.00
$0.00
$1,327,589.00
$0.00
$562,928.00
$562,928.00
($764,661.00)
Operating Transfers In
391.277 Tourism Development
.00
.00
45,000.00
20,000.00
.00
20,000.00
20,000.00
.00
391.426 Capital Projects - KFRC
.00
.00
82,335.45
.00
.00
.00
.00 .00
391.428 Capital Projects -(KFRC)
.00
.00
.00
.00
800,455.90
.00
.00 .00
Operating Transfers In Totals
$0.00
$0.00
$127,335.45
$20,000.00
$800,455.90
$20,000.00
$20,000.00
$0.00
Department 000 - Fund Revenues Totals
$943,473.46
$1,240,713.67
$1,220,113.85
$2,154,153.00
$1,660,035.97
$1,436,150.00
$1,436,150.00
($718,003.00)
REVENUE TOTALS
$943,473.46
$1,240,713.67
$1,220,113.85
$2,154,153.00
$1,660,035.97
$1,436,150.00
$1,436,150.00
($718,003.00)
Run by Dora Cross on 05/08/2026 13:55:24 PM Page 59 of 65
Q
v
m
z
0
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account
Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 555 -
KFRC
EXPENSE
Department 758 - Research Facility
Personnel Services
410.110
Salaries
119,642.21
83,731.72
95,232.54
83,207.00
71,198.07
71,801.00
71,801.00
(11,406.00)
410.120
Temporary Help
3,424.37
1,876.24
1,615.32
5,000.00
861.17
.00
.00 (5,000.00)
410.130
Overtime
1,953.63
1,302.65
2,224.81
2,500.00
2,754.17
3,000.00
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
2,040.00
1,360.00
1,200.00
1,600.00
1,000.00
1,200.00
1,200.00
(400.00)
420.110
Unemployment Taxes
12.20
9.98
88.33
97.00
78.24
76.00
76.00
(21.00)
420.120
FICA Taxes
11,555.91
6,635.77
7,109.29
7,444.00
5,578.93
5,814.00
5,814.00
(1,630.00)
420.130
Group Insurance
34,473.99
27,106.06
29,476.25
30,629.00
26,280.62
26,460.00
26,460.00
(4,169.00)
420.140
Retirement
30,607.89
20,882.77
23,935.41
24,281.00
20,586.40
22,321.00
22,321.00
(1,960.00)
420.150
Workers Compensation
5,199.67
1,778.26
3,872.00
4,174.00
1,841.30
2,023.00
2,023.00
(2,151.00)
Personnel Services
Totals
$232,909.87
$168,683.45
$188,753.95
$182,932.00
$154,178.90
$156,695.00
$156,695.00
($26,237.00)
Employee Benefits
420.145
OPEB & Pension Expense
(63,988.00)
(75,365.00)
16,517.00
.00
.00
.00
.00 .00
Employee Benefits
Totals
($63,988.00)
($75,365.00)
$16,517.00
$0.00
$0.00
$0.00
$0.00
$0.00
Support
Goods & Services
450.100
Office Supplies
35.55
128.56
36.87
150.00
17.91
50.00
50.00
(100.00)
450.110
Operating Supplies
1,882.35
2,289.47
3,744.66
3,500.00
2,950.76
3,500.00
3,500.00
.00
450.160
Furniture / Fixtures
.00
.00
.00
3,000.00
.00
.00
.00 (3,000.00)
450.224
Insurance Coverage Discounts
(8,815.00)
(5,479.00)
.00
.00
.00
.00
.00 .00
450.270
Continuing Education
.00
.00
169.85
3,500.00
.00
.00
.00 (3,500.00)
450.340
Telephone/Communications
1,804.69
1,916.04
2,017.71
2,000.00
1,525.05
2,000.00
2,000.00
.00
450.365
Fuel - Vehicle
2,717.28
2,941.91
1,774.62
2,500.00
2,163.56
2,500.00
2,500.00
.00
450.435
Maint Agreements
10,404.78
13,584.23
5,554.48
25,000.00
18,438.30
10,000.00
10,000.00
(15,000.00)
450.440
Auto Maint & Repairs
2,695.39
290.69
4,921.28
6,000.00
746.39
3,000.00
3,000.00
(3,000.00)
450.451
Licenses & Permits
10.00
.00
10.00
10,000.00
70.50
.00
.00 (10,000.00)
450.461
Safety Supplies
272.63
134.30
1,047.46
3,000.00
1,520.56
1,000.00
1,000.00
(2,000.00)
450.540
Clothing Allowance
1,391.47
608.34
.00
700.00
.00
700.00
700.00
.00
Support Goods & Services
Totals
$12,399.14
$16,414.54
$19,276.93
$59,350.00
$27,433.03
$22,750.00
$22,750.00
($36,600.00)
Capital Projects
452.140
Design Services
.00
.00
.00
20,000.00
.00
.00
.00 (20,000.00)
452.150
Construction Service
.00
.00
.00
500,000.00
.00
.00
.00 (500,000.00)
Capital Projects
Totals
$0.00
$0.00
$0.00
$520,000.00
$0.00
$0.00
$0.00
($520,000.00)
Capital Outlay
470.100
Machinery / Equipment >$5000
.00
.00
.00
25,000.00
.00
.00
.00 (25,000.00)
Capital Outlay
Totals
$0.00
$0.00
$0.00
$25,000.00
$0.00
$0.00
$0.00
($25,000.00)
Run by Dora Cross on 05/08/2026 13:55:24 PM Page 60 of 65
Q
v
m
z
0
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 555 - KFRC
EXPENSE
Department 758 - Research Facility
Depreciation
472.020 Depr -Buildings
594,680.00
594,680.32
594,680.00
594,680.00
.00
594,680.00
594,680.00
.00
472.030 Depr- Site Improvement
93,781.98
93,781.33
103,616.00
93,782.00
.00
103,616.00
103,616.00
9,834.00
472.120 Depr-Machinery / Equipment
31,408.39
31,408.61
31,409.00
31,409.00
.00
31,409.00
31,409.00
.00
Depreciation Totals
$719,870.37
$719,870.26
$729,705.00
$719,871.00
$0.00
$729,705.00
$729,705.00
$9,834.00
Cleaning / Janitor / Etc
480.130 Contracted Services
47,499.57
46,669.57
47,893.81
60,000.00
43,009.06
50,000.00
50,000.00
(10,000.00)
480.140 Aquarium Cleaning
425.72
.00
.00
2,000.00
.00
2,000.00
2,000.00
.00
Cleaning/Janitor/Etc Totals
$47,925.29
$46,669.57
$47,893.81
$62,000.00
$43,009.06
$52,000.00
$52,000.00
($10,000.00)
Heating
481.120 Fuel
114,684.02
111,906.56
76,170.59
100,000.00
74,777.55
115,000.00
115,000.00
15,000.00
481.130 System Maint & Repair
3,771.99
2,618.44
2,428.55
25,000.00
2,326.60
5,000.00
5,000.00
(20,000.00)
Heating Totals
$118,456.01
$114,525.00
$78,599.14
$125,000.00
$77,104.15
$120,000.00
$120,000.00
($5,000.00)
Electrical
482.110 Electrical - Light & Power
122,919.56
116,565.61
136,022.70
200,000.00
97,960.43
140,000.00
140,000.00
(60,000.00)
482.120 Replacement Parts
2,356.38
1,346.54
3,193.64
15,000.00
2,282.42
2,000.00
2,000.00
(13,000.00)
482.130 Power / Seawater System
.00
.00
.00
15,000.00
.00
.00
.00
(15,000.00)
482.140 System Maint & Repair
54,274.33
2,916.62
1,615.06
15,000.00
6,018.97
10,000.00
10,000.00
(5,000.00)
Electrical Totals
$179,550.27
$120,828.77
$140,831.40
$245,000.00
$106,261.82
$152,000.00
$152,000.00
($93,000.00)
Plumbing
483.110 Water
41,054.15
39,358.75
41,612.78
50,000.00
42,314.59
50,000.00
50,000.00
.00
483.120 Supplies
.00
300.41
606.44
3,000.00
5.99
.00
.00
(3,000.00)
483.130 System Maint & Repair
47,679.38
23,292.50
21,084.19
35,000.00
5,348.76
20,000.00
20,000.00
(15,000.00)
483.140 Sea Water Pump Repairs
17,498.30
5,679.40
20,227.35
30,000.00
551.84
20,000.00
20,000.00
(10,000.00)
Plumbing Totals
$106,231.83
$68,631.06
$83,530.76
$118,000.00
$48,221.18
$90,000.00
$90,000.00
($28,000.00)
Air Conditioning
484.110 Utilities - Ventilate
.00
.00
.00
1,000.00
.00
.00
.00
(1,000.00)
484.120 System Maint & Repair
2,114.50
7,852.88
2,862.54
10,000.00
4,300.64
5,000.00
5,000.00
(5,000.00)
Air Conditioning Totals
$2,114.50
$7,852.88
$2,862.54
$11,000.00
$4,300.64
$5,000.00
$5,000.00
($6,000.00)
Elevators
485.120 System Maint & Repair
2,434.59
2,805.89
.00
10,000.00
2,700.00
3,000.00
3,000.00
(7,000.00)
Elevators Totals
$2,434.59
$2,805.89
$0.00
$10,000.00
$2,700.00
$3,000.00
$3,000.00
($7,000.00)
Miscellaneous
486.111 Chemicals
.00
2,789.34
.00
20,000.00
.00
.00
.00
(20,000.00)
486.150 Other
4,456.09
246.00
1,080.92
.00
79.00
.00
.00
.00
486.160 100% Non-NOAA Related Expenses (No-1217)
16,415.88
.00
1,475.48
.00
.00
.00
.00
.00
486.170 Machinery / Equipment
2,299.99
1,021.81
1,057.75
.00
.00
.00
.00
.00
(D
Run by Dora Cross on 05/08/2026 13:55:24 PM Page 61 of 65
Q
v
m
z
0
goDZAg ISIND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
2026 Amended
Budget
2026 Actual
Amount
2027 Level 1
2027 Level 2
Diff FY26 Final to
FY27 L2
Fund 555 - KFRC
EXPENSE
Department 758 - Research Facility
Miscellaneous
486.220 Insurance & Bonding
30,483.00
28,117.00
31,715.00
.00
52,644.65
55,000.00
55,000.00
55,000.00
486.340 Telephone/Communications
6,539.12
6,336.91
3,920.40
7,000.00
2,324.54
7,000.00
7,000.00
.00
486.380 Snow Removal / Disposal
15,000.00
22,042.50
5,400.00
20,000.00
10,500.00
15,000.00
15,000.00
(5,000.00)
486.390 Refuse Collection
7,762.24
7,699.68
7,847.46
9,000.00
6,167.91
8,000.00
8,000.00
(1,000.00)
486.430 Maint & Repairs
6,497.52
6,769.58
5,919.02
10,000.00
2,156.63
10,000.00
10,000.00
.00
486.451 Licenses & Permits(KRFC)
.00
1,150.00
.00
.00
.00
.00
.00
.00
Miscellaneous Totals
$89,453.84
$76,172.82
$58,416.03
$66,000.00
$73,872.73
$95,000.00
$95,000.00
$29,000.00
Building Repairs
487.430 Building Maint & Repairs
6,999.93
2,577.41
8,058.26
10,000.00
2,944.75
10,000.00
10,000.00
.00
Building Repairs Totals
$6,999.93
$2,577.41
$8,058.26
$10,000.00
$2,944.75
$10,000.00
$10,000.00
$0.00
Operating Transfers Out
494.428 Capital Projects - (KFRC)
.00
.00
1,000,000.00
.00
.00
.00
.00
.00
Operating Transfers Out Totals
$0.00
$0.00
$1,000,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 758 - Research Facility Totals
$1,454,357.64
$1,269,666.65
$2,374,444.82
$2,154,153.00
$540,026.26
$1,436,150.00
$1,436,150.00
($718,003.00)
EXPENSE TOTALS
$1,454,357.64
$1,269,666.65
$2,374,444.82
$2,154,153.00
$540,026.26
$1,436,150.00
$1,436,150.00
($718,003.00)
Fund 555 - KFRC Totals
REVENUE TOTALS
$943,473.46
$1,240,713.67
$1,220,113.85
$2,154,153.00
$1,660,035.97
$1,436,150.00
$1,436,150.00
($718,003.00)
EXPENSE TOTALS
$1,454,357.64
$1,269,666.65
$2,374,444.82
$2,154,153.00
$540,026.26
$1,436,150.00
$1,436,150.00
($718,003.00)
Fund 555 - KFRC Totals
($510,884.18)
($28,952.98)
($1,154,330.97)
$0.00
$1,120,009.71
$0.00
$0.00
$0.00
Fund 556 - Research Court Apartments
REVENUE
Department 000 - Fund Revenues
State Shared Revenues
335.190 PERS on Behalf Payment
.00
.00
.00
.00
.00
472.00
472.00
472.00
State Shared Revenues Totals
$0.00
$0.00
$0.00
$0.00
$0.00
$472.00
$472.00
$472.00
Interest Earnings
361.100 Interest Earnings
3,221.01
5,777.78
7,421.37
.00
6,280.64
.00
.00
.00
361.300 Change in Fair Market Value
(1,193.66)
3,927.53
3,511.83
.00
618.50
.00
.00
.00
Interest Earnings Totals
$2,027.35
$9,705.31
$10,933.20
$0.00
$6,899.14
$0.00
$0.00
$0.00
Rents & Royalties
363.321 Apartment Rent
94,755.16
89,280.00
82,077.50
88,230.00
81,127.50
88,200.00
88,200.00
(30.00)
Rents & Royalties Totals
$94,755.16
$89,280.00
$82,077.50
$88,230.00
$81,127.50
$88,200.00
$88,200.00
($30.00)
Run by Dora Cross on 05/08/2026 13:55:25 PM Page 62 of 65
Q
v
m
z
0
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 556 - Research Court Apartments
REVENUE
Department 000 - Fund Revenues
Miscellaneous - Classified
380.170 Other .00 200.00 .00 .00 .00 .00 .00 .00
Miscellaneous - Classified Totals $0.00 $200.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Other Financing Sources
389.100
Use of Fund Balance
.00
.00
.00
34,067.00
.00
.00
.00
(34,067.00)
Other Financing Sources
Totals
$0.00
$0.00
$0.00
$34,067.00
$0.00
$0.00
$0.00
($34,067.00)
Department 000 - Fund Revenues
Totals
$96,782.51
$99,185.31
$93,010.70
$122,297.00
$88,026.64
$88,672.00
$88,672.00
($33,625.00)
REVENUE TOTALS
$96,782.51
$99,185.31
$93,010.70
$122,297.00
$88,026.64
$88,672.00
$88,672.00
($33,625.00)
EXPENSE
Department 759 - Apartments
Personnel Services
410.110
Salaries
3,431.61
3,602.34
7,508.44
17,570.00
7,107.03
6,026.00
6,026.00
(11,544.00)
410.120
Temporary Help
184.34
340.61
.00
.00
9.36
.00
.00
.00
410.130
Overtime
71.45
311.76
698.07
.00
637.80
.00
.00
.00
420.110
Unemployment Taxes
.39
.43
8.20
18.00
7.78
6.00
6.00
(12.00)
420.120
FICA Taxes
275.02
315.15
606.99
1,344.00
577.04
461.00
461.00
(883.00)
420.130
Group Insurance
1,201.57
1,248.82
2,543.28
7,025.00
2,340.87
2,940.00
2,940.00
(4,085.00)
420.140
Retirement
776.35
842.48
1,788.32
4,978.00
1,700.13
1,798.00
1,798.00
(3,180.00)
420.150
Workers Compensation
152.39
143.55
351.08
754.00
187.35
160.00
160.00
(594.00)
Personnel Services
Totals
$6,093.12
$6,805.14
$13,504.38
$31,689.00
$12,567.36
$11,391.00
$11,391.00
($20,298.00)
Support Goods & Services
450.110
Operating Supplies
.00
.00
25.98
500.00
.00
.00
.00
(500.00)
450.160
Furniture / Fixtures
.00
1,399.00
.00
.00
.00
.00
.00
.00
450.221
Property Insurance
4,814.00
3,856.00
4,174.00
.00
2,366.43
5,000.00
5,000.00
5,000.00
450.222
General Liablity Insurance Coverage
.00
25.00
325.00
.00
(32.00)
.00
.00
.00
450.224
Insurance Coverage Discounts
(1,392.00)
(753.00)
(216.00)
.00
.00
.00
.00
.00
450.340
Telephone/Communications
1,285.92
1,397.28
1,498.98
1,500.00
1,133.98
.00
.00
(1,500.00)
Support Goods & Services
Totals
$4,707.92
$5,924.28
$5,807.96
$2,000.00
$3,468.41
$5,000.00
$5,000.00
$3,000.00
Depreciation
472.030
Depr- Site Improvement
34,066.00
34,067.00
34,067.00
34,067.00
.00
34,067.00
34,067.00
.00
Depreciation
Totals
$34,066.00
$34,067.00
$34,067.00
$34,067.00
$0.00
$34,067.00
$34,067.00
$0.00
Cleaning / Janitor / Etc
480.130
Contracted Services
5,792.84
4,347.83
6,744.77
5,000.00
4,866.55
7,000.00
7,000.00
2,000.00
Cleaning/Janitor/Etc
Totals
$5,792.84
$4,347.83
$6,744.77
$5,000.00
$4,866.55
$7,000.00
$7,000.00
$2,000.00
CO
Run by Dora Cross on 05/08/2026 13:55:25 PM Page 63 of 65
Q
v
m
z
0
z�
goDZAg ISIAND
B aR a UGH
Budget Worksheet Report
Budget Year 2027
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
Diff FY26 Final to
Account Account Description
Amount
Amount
Amount
Budget
Amount
2027 Level 1
2027 Level 2
FY27 L2
Fund 556 - Research Court Apartments
EXPENSE
Department 759 - Apartments
Heating
481.120 Fuel
12,785.00
13,603.86
10,324.23
15,000.00
10,073.58
12,000.00
12,000.00
(3,000.00)
481.130 System Maint & Repair
259.60
442.44
7.49
5,000.00
.00
.00
.00
(5,000.00)
Heating Totals
$13,044.60
$14,046.30
$10,331.72
$20,000.00
$10,073.58
$12,000.00
$12,000.00
($8,000.00)
Electrical
482.110 Electrical - Light & Power
5,401.77
5,272.52
5,361.20
6,000.00
4,252.18
6,000.00
6,000.00
.00
482.120 Replacement Parts
.00
275.26
.00
1,000.00
.00
.00
.00
(1,000.00)
482.130 Power / Seawater System
.00
44.76
.00
.00
.00
.00
.00
.00
482.140 System Maint & Repair
67.12
.00
.00
2,500.00
.00
.00
.00
(2,500.00)
Electrical Totals
$5,468.89
$5,592.54
$5,361.20
$9,500.00
$4,252.18
$6,000.00
$6,000.00
($3,500.00)
Plumbing
483.110 Water
483.130 System Maint & Repair
Air Conditioning
484.110 Utilities - Ventilate
8,337.32 8,594.92 8,563.53 10,000.00 7,246.77 10,000.00 10,000.00 .00
498.49 .00 32,018.92 2,500.00 5,962.16 .00 .00 (2,500.00)
Plumbing Totals $8,835.81 $8,594.92 $40,582.45 $12,500.00 $13,208.93 $10,000.00 $10,000.00 ($2,500.00)
.00 51.02 .00 .00 .00 .00 .00 .00
Air Conditioning Totals $0.00 $51.02 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Miscellaneous
486.150
Other
748.87
723.10
630.00
.00
472.50
.00
.00
.00
486.170
Machinery / Equipment
.00
1,942.98
.00
2,500.00
1,349.87
.00
.00
(2,500.00)
486.220
Insurance & Bonding
.00
.00
.00
.00
459.00
.00
.00
.00
486.430
Maint & Repairs
.00
109.86
291.49
5,041.00
29,608.93
3,214.00
3,214.00
(1,827.00)
Miscellaneous Totals
$748.87
$2,775.94
$921.49
$7,541.00
$31,890.30
$3,214.00
$3,214.00
($4,327.00)
Building Repairs
487.430 Building Maint & Repairs 332.73
188.08
7.98
.00
.00
.00
.00
.00
Building Repairs Totals $332.73
$188.08
$7.98
$0.00
$0.00
$0.00
$0.00
$0.00
Department 759 - Apartments Totals $79,090.78
$82,393.05
$117,328.95
$122,297.00
$80,327.31
$88,672.00
$88,672.00
($33,625.00)
EXPENSE TOTALS $79,090.78
$82,393.05
$117,328.95
$122,297.00
$80,327.31
$88,672.00
$88,672.00
($33,625.00)
Fund 556 -Research Court Apartments Totals
REVENUE TOTALS $96,782.51 $99,185.31 $93,010.70 $122,297.00 $88,026.64 $88,672.00 $88,672.00 ($33,625.00)
EXPENSE TOTALS $79,090.78 $82,393.05 $117,328.95 $122,297.00 $80,327.31 $88,672.00 $88,672.00 ($33,625.00)
Fund 556 - Research Court Apartments Totals $17,691.73 $16,792.26 ($24,318.25) $0.00 $7,699.33 $0.00 $0.00 $0.00
Run by Dora Cross on 05/08/2026 13:55:25 PM
Page 64 of 65
Q
v
m
z
0
6
Budget Worksheet Report
Budget Year 2027
2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 Final to
Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 FY27 L2
Fund 560 - 911 Service
REVENUE
Department 000 - Fund Revenues
Miscellaneous - Classired
380.215 Customer Charges 325,980.82 322,003.80 313,728.28 310,000.00 225,774.76 310,000.00 310,000.00 .00
Miscellaneous - Classified Totals $325,980.82 $322,003.80 $313,728.28 $310,000.00 $225,774.76 $310,000.00 $310,000.00 $0.00
Department 000 - Fund Revenues Totals $325,980.82 $322,003.80 $313,728.28 $310,000.00 $225,774.76 $310,000.00 $310,000.00 $0.00
REVENUE TOTALS $325,980.82 $322,003.80 $313,728.28 $310,000.00 $225,774.76 $310,000.00 $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
324,200.82
320,503.80
312,228.28
308,500.00
83,064.26
308,500.00
308,500.00
.00
Contracted Services
Totals
$324,200.82
$320,503.80
$312,228.28
$308,500.00
$83,064.26
$308,500.00
$308,500.00
$0.00
Support Goods & Services
450.222
General Liablity Insurance Coverage
467.00
.00
.00
.00
.00
.00
.00
.00
450.224
Insurance Coverage Discounts
(135.00)
.00
.00
.00
.00
.00
.00
.00
Support Goods & Services
Totals
$332.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 760 - NIRF or 911 Service
Totals
$326,032.82
$322,003.80
$313,728.28
$310,000.00
$84,564.26
$310,000.00
$310,000.00
$0.00
EXPENSE TOTALS
$326,032.82
$322,003.80
$313,728.28
$310,000.00
$84,564.26
$310,000.00
$310,000.00
$0.00
Fund 560 - 911 Service Totals
REVENUE TOTALS
$325,980.82
$322,003.80
$313,728.28
$310,000.00
$225,774.76
$310,000.00
$310,000.00
$0.00
EXPENSE TOTALS
$326,032.82
$322,003.80
$313,728.28
$310,000.00
$84,564.26
$310,000.00
$310,000.00
$0.00
Fund 560 - 911 Service Totals
($52.00)
$0.00
$0.00
$0.00
$141,210.50
$0.00
$0.00
$0.00
Net Grand Totals
REVENUE GRAND TOTALS
$48,564,350.44
$44,863,523.33
$52,650,544.45
$45,307,990.00
$39,050,724.20
$43,060,889.00
$43,053,389.00
($2,247,101.00)
EXPENSE GRAND TOTALS
$54,050,050.78
$39,141,084.03
$47,554,256.65
$44,634,790.00
$30,568,935.32
$43,060,889.00
$43,053,389.00
($1,573,901.00)
Net Grand Totals
($5,485,700.34)
$5,722,439.30
$5,096,287.80
$673,200.00
$8,481,788.88
$0.00
$0.00
($673,200.00)
Run by Dora Cross on 05/08/2026 13:55:25 PM
Page 65 of 65
AGENDA ITEM #14. C.2.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal
Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2026
Consisting Of An Areawide Tax, Womens Bay Fire Protection Area Tax, A
Womens Bay Road Service Area Tax, A Bay View Road Service Area Tax, A
Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax,
A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service
Area, A Service Area No. 2 Tax, An Airport Fire Protection Service Area, A
Trinity Islands Street Light Service Area Tax, And A Tax In The Mission Lake
Tidegate Service Area; Levying A Non -Ad Valorem Commercial Aircraft Tax;
Providing For The Collection Of Taxes Due In 2026; And Setting The Date
When Taxes Become Delinquent
ORIGINATOR: Dora Cross, Finance Director
RECOMMENDATION:
Move to advance Ordinance No. FY2027-02 to public hearing at the next regular meeting of
the Assembly.
DISCUSSION:
This ordinance:
• Acknowledges receipt of the 2026 Certified Real Property and Business Property Roll
• Levies ad valorem* and non -ad valorem real and personal property taxes for tax year
2026
• Sets the date when taxes become delinquent
This annual ordinance partners with the annual budget appropriation ordinance (Ordinance
No. FY2027-01).
*Ad valorem is a Latin phrase that translates to "according to value"
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Alaska Statute 29.45.240 states the levy rate and due dates are to be set by resolution,
however KIBC 3.25.010 states it will be done by ordinance.
Alaska Statute 29.45.240. Establishment of Levy and Determination of Rate.
(a) The power granted to a municipality to assess, levy, and collect a property tax shall be
exercised by means of an ordinance. The rate of levy, the date of equalization, and the date
Kodiak Island Borough
Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal ... Page 92 of 119
AGENDA ITEM #14. C.2.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
when taxes become delinquent shall be fixed by resolution.
(b) A municipality shall annually determine the rate of levy before June 15. By July 1 the tax
collector shall mail tax statements setting out the levy, dates when taxes are payable and
delinquent, and penalties and interest.
KIB Code 3.35.050 Board of equalization.
A. Membership — Qualification — Duties — Terms.
5. Hearing Dates. The board shall commence hearings on the first Monday in May,
unless otherwise changed by resolution. Hearings will continue from day to day as
established by the board and the borough clerk until all properly filed appeals have
been heard.
E. Hearings — Procedures.
9. Certification. The board shall certify its actions to the assessor within seven days
following its adjournment.
KIBC 3.35.120 Tax due dates and delinquency.
Taxes are due when billed. If payment is by a single payment, such payment must be
physically received in the borough finance office on or before the fifteenth day of October in
the year in which taxes are levied, or postmarked by the United States Postal Service
(USPS), not metered machines, by the due date. Taxes levied in any given year may be paid
in two equal installments. If the taxpayer elects this option, then the first half is delinquent
unless it is physically received by the borough office or postmarked by the USPS, not metered
machines, on or before the fifteenth day of August in the year in which the taxes are levied.
The second half of the taxes thus levied is delinquent unless it is physically received by the
borough finance office or postmarked by the USPS, not metered machines, on or before the
fifteenth day of November in the year in which the taxes are levied. If the annual levy is made
on or after the first day of June, the borough assembly may by resolution establish a later
delinquency date. Taxes normally become delinquent after the dates mentioned in this
section.
Kodiak Island Borough
Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal ... Page 93 of 119
AGENDA ITEM #14. C.2.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2027-02
A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE
2026 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM
PROPERTY TAXES FOR TAX YEAR 2026 CONSISTING OF AN AREAWIDE TAX, WOMENS
BAY FIRE PROTECTION AREA TAX, A WOMENS BAY ROAD SERVICE AREA TAX, A BAY
VIEW ROAD SERVICE AREA TAX, A FIRE PROTECTION SERVICE AREA NO. 1 AREA TAX,
A MONASHKA BAY ROAD SERVICE AREA TAX, A SERVICE AREA NO. 1 AREA TAX, A
WOODLAND ACRES STREET LIGHT SERVICE AREA TAX, A SERVICE AREA NO. 2 AREA
TAX, AN AIRPORT FIRE PROTECTION SERVICE AREA TAX, A TRINITY ISLANDS STREET
LIGHT SERVICE AREA TAX, AND A TAX IN THE MISSION LAKE TIDEGATE SERVICE
AREA; LEVYING A NON -AD VALOREM COMMERCIAL AIRCRAFT TAX; PROVIDING FOR
THE COLLECTION OF TAXES DUE IN 2026; AND SETTING THE DATE WHEN TAXES
BECOME DELINQUENT
WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and
collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and
WHEREAS, the Assembly wishes to acknowledge receipt of the 2026 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May XX, 2026; and
WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of
equalization and date when taxes become delinquent by resolution; and
WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and
WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and
WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year;
and
WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the
Assembly now wishes to set the 2026 tax year rates of levy and date when taxes become
delinquent.
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the
2026 Certified Real Property Roll and Business Personal Property Roll as certified by the
Borough Assessor on May XX, 2026, and presented to the Assembly May XX, 2026, and
uses that roll as the basis for levy of property taxes for 2026. A copy of the certification is
attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's
office.
Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the
Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island
Borough General Fund at the rate of X.XX mills; a tax allocated to the Educational
Support Fund at the rate of X.XX mills; a tax allocated to the Debt Service Fund at the
rate of X.XX mills; and a tax allocated to the Renewal and Replacement Fund at the rate
of X.XX mills; for a total areawide tax levy of X.XX mills for the tax year 2026, based upon
Ordinance No. FY2026-02
Page 1 of 4
Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal ... Page 94 of 119
AGENDA ITEM #14. C.2.
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
92
93
94
95
96
97
the net taxable roll for real property in the amount of $XXXXXX and personal property in
the amount of $XXXXXX producing areawide taxes of $XXXX.
Section 3. Womens Bay Road Service Area There is hereby levied upon all taxable
real property within the Womens Bay Road Service Area, a property tax of 3.25 mills for
service area purposes, in addition to the tax levied in Section 2 above, for the tax year
2026, based on the net taxable roll for real property in the amount of $XXXXX and personal
property in the amount of $XXXXX producing taxes for this service area of $XXXX.
Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real
property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for
service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax
year 2026, based on the assessment roll for real property in the amount of $XXXX and
personal property in the amount of $XXXX producing taxes for this service area of $XXXX.
Section 5. Monashka Bay Road Service Area. There is hereby levied upon all
taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills
for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for
the tax year 2026, based on the net taxable roll for real property in the amount of $XXXX
and personal property in the amount of $XXXXX producing taxes for this service area of
$XXXXX.
Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real
property in the Bay View Road Service Area, a property tax of 1.47 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year
2026 based on the net taxable roll for real property in the amount of $XXXX and personal
property in the amount of $XXXX producing taxes for this service area of $XXXXX.
Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all
taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6
above, for the tax year 2026, based on the net taxable roll for real property in the amount
of $XXXX and personal property in the amount of $XXXXXX producing taxes for this
service area of $XXXX.
Section 8. Womens Bay Fire Protection Area. There is hereby levied upon all
taxable real property in the Womens Bay Fire Protection Service Area, a property tax of
1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7
above, for the tax year 2026 based on the net taxable roll for real property in the amount
of $XXXXX and personal property in the amount of $XXXX producing taxes for this service
area of $XXXXXX.
Section 9. Service Area No. 2. There is hereby levied upon all taxable real property
in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition
to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2026, based on
the net taxable roll for real property in the amount of $0.00 and personal property in the
amount of $0.00 producing taxes for this service area of $0.00.
Section 10. Airport Fire Protection Service Area. There is hereby levied upon all
taxable real property in the Airport Fire Protection Service Area a property tax of 1.25 mills
for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9
above, for the tax year 2026, based on the net taxable roll for real property in the amount
of $XXXXX and personal property in the amount of $XXXXX producing taxes for this
service area of $XXXXXX.
Ordinance No. FY2026-02
Page 2 of 4
Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal ... Page 95 of 119
AGENDA ITEM #14. C.2.
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon
all taxable real property in the Woodland Acres Street Light Service Area a property tax of
0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6,
7, 8, 9 and 10 above, for the tax year 2026, based on the net taxable roll for real property
in the amount of $XXXXX and personal property in the amount of $XXXXXX producing
taxes for this service area of $XXXXX.
Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all
taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10 and 11 above, for the tax year 2026, based on the net taxable roll for real property
in the amount of $XXXX and personal property in the amount of $XXXX producing taxes
for this service area of $XXXX.
Section 13. Mission Lake Tidegate Service Area. There is hereby levied upon all
taxable real property in the Mission Lake Tidegate Service Area a property tax of zero
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10, 11 and 12 above, for the tax year 2026, based on the net taxable roll for real property
in the amount of $XXX and personal property in the amount of $XXX producing taxes for
this service area of $XXXX.
Section 14. Commercial Aircraft Tax. These areawide and service area levies made
above are separate from and in addition to the property tax levied on aircraft by Section
3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following
schedule:
FIXED WING
ROTOCRAFT
Gross Pounds
Annual Tax
Gross Pounds
Annual Tax
Non Flyable
$50
0-2,000
$400
0-1,000
$100
2,001-3,000
$800
1,001-2,000
$200
3,001-4,000
$1,000
2,001-3,000
$400
4,001-7,000
$1,400
3,001-4,000
$600
7,001-12,500
$1,600
4,001-5,000
$800
5,001-6,000
$1,000
6,001-7,000
$1,200
7,001-8,000
$1,300
8,001-10,000
$1,400
10,001-12,500
$1,500
Section 15. Delinquent Date Established. The billing date for taxes levied pursuant
to the provisions of this ordinance shall be July 1, 2026. In accordance with KIBC
3.35.120, the taxes set out in this resolution shall become due on October 15, 2026, if
made in a single payment; or if made in two payments half due on August 15, 2026, and
half due on November 15, 2026. Should due date fall on a Saturday, Sunday or holiday,
the due date shall be the next business day. Said taxes shall be delinquent unless paid
before 5:00 p.m. local time, on the due date. Payments may be accepted based on a
timely postmark only if the return receives a United States Postal Service cancellation on
or before the due date.
Effective Date. This ordinance shall be effective upon adoption.
Ordinance No. FY2026-02
Page 3 of 4
Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal ... Page 96 of 119
AGENDA ITEM #14. C.2.
131
132 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
133 THIS _ DAY OF , 2026.
134
135
136 KODIAK ISLAND BOROUGH
137 ATTEST:
138
139
140
141 Jared Griffin, Borough Mayor Nova Javier, MMC, Borough Clerk
142
143 Introduced by: Borough Manager
144 First reading:
145 Second reading/public hearing:
146
147 VOTES:
148 Ayes:
149 Noes:
Ordinance No. FY2026-02 Page 4 of 4
Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal ... Page 97 of 119
AGENDA ITEM #14.D.1.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: Abbreviated And Informal Hearing Of State Of Alaska Alcohol And Marijuana
Control Office New Restaurant Or Eating Place License Application For
Nuniaq, LLC, License No. 60432
ORIGINATOR: Lina Cruz, Deputy Clerk III
RECOMMENDATION:
After the informal hearing, the Assembly's decision to protest the application shall stand
unless a majority of the Assembly votes to withdraw the protest.
To withdraw, the Assembly may use the motion "Move to withdraw the motion to protest the
Nuniaq, LLC REPL application, license no. 60432, subject to rescission, and direct the Clerk
to notify AMCO and the licensee."
DISCUSSION:
At the May 7, 2026, regular Assembly meeting, the Assembly voiced protest of the new REPL
application for License No. 60432. As required by 3 AAC 305.085(d), the local governing body
shall allow the applicant a reasonable opportunity to defend the application before the local
governing body. The licensee was advised of the Assembly's decision to protest by mail and
email. A Copy of the letter is included in the packet for reference.
For reference, the May 7, 2026, regular meeting packet is available here.
ALTERNATIVES:
Withdraw the protest for license #60432.
FISCAL IMPACT:
OTHER INFORMATION:
Chapter 5.01 Liquor Licenses
Section 5.01.030 New License and transfer procedure
B. The clerk shall promptly advertise and place the matter as a public hearing item on a
meeting agenda in order to comply with the 60-day protest period, allowing citizens to express
their desires as to whether or not the assembly should voice nonprotest or lodge a protest for
the issuance or transfer of the liquor license or endorsement.
C. The notice of intent to establish a new liquor license or endorsement, or transfer of
location or transfer of ownership of an existing license or endorsement, shall be mailed to
each landowner within 1,500 feet of the proposed new location by the clerk. The applicant
shall pay a fee based upon the cost of the notice and application processing costs to the
borough.
AS O4.11.480
A local governing body may protest the approval of an application(s) by furnishing the director
and the applicant with a clear and concise written statement of reasons for the protest within
Kodiak Island Borough
Abbreviated And Informal Hearing Of State Of Alaska Alcohol And Marijuan... Page 98 of 119
AGENDA ITEM #14.D.1.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
60 days of receipt of this notice, and by allowing the applicant a reasonable opportunity to
defend the application before a meeting of the local governing body, as required by 3 AAC
305.085(d). If a protest is filed, the board will deny the application unless the board finds that
the protest is arbitrary, capricious, and unreasonable. To protest the application, responses
must be sent to Alcohol Marijuana Control Office (AMCO) for the Alcoholic Beverage Control
(ABC) Board within 60 days of receipt.
3 AAC 305.085
(d) A local governing body that protests an application shall allow the applicant a reasonable
opportunity to defend the application before a meeting of the local governing body.
Kodiak Island Borough
Abbreviated And Informal Hearing Of State Of Alaska Alcohol And Marijuan... Page 99 of 119
AGENDA ITEM #14.D.1.
May 8, 2026
Nuniaq LLC
C/O Melissa Berns
4207 Cliffside Road
Kodiak, AK 99615
Kodiak Island Borough
OFFICE of the BOROUGH CLERK
710 Mill Bay Road
Kodiak, Alaska 99615
Phone (907) 486-9310 Fax (907) 486-9391
E-mail: clerks@kodiakak.us
Also VIA Email: nuniagak@gmail.com
RE: New Restaurant or Eating Place Liquor License Application #60432
Dear Ms. Berns,
This correspondence serves to notify you that the review of the new Restaurant or Eating Place
License application, License No. 60432, for Nuniaq LLC was presented to the Kodiak Island Borough
Assembly on May 7, 2026.
In accordance with AS O4.11.480 and the regulations outlined in 3 AAC 305.085, the local governing
body possesses the authority to protest a liquor license application based on public policy
considerations or issues related to the license itself. Following an investigation by the Clerk's Office,
as stipulated in KIBC 5.01.030, it was determined that factors associated with the application warrant
an objection from the governing body to safeguard the interests of the Borough. Specifically, the
Borough is concerned about building code deficiencies identified by the Building Official during the
investigation.
Furthermore, 3 AAC 305.085(d) states that a local governing body protesting an application shall
allow the applicant a reasonable opportunity to defend the application before the governing body.
This opportunity is scheduled for the regular Assembly meeting on Thursday, May 21, 2026. We
strongly encourage your attendance, as you will have the opportunity to present comments regarding
the application during the meeting.
Sincerely,
OFFICE OF THE BOROUGH CLERK
_951% �
Lina Cruz, Deputy Clerk
Abbreviated And Informal Hearing Of State Of Alaska Alcohol And Marijuan... Page 100 of 119
AGENDA ITEM #14.D.2.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: *Confirmation Of The Mayoral Appointment Of Ms. Marion Owen To The Solid
Waste Advisory Board
ORIGINATOR: Irene Arellano, Deputy Clerk II
RECOMMENDATION:
Move to confirm the mayoral appointment of Ms. Marion Owen to the Retail Business
Representative seat on the Solid Waste Advisory Board for a term expiring December 31,
2026.
DISCUSSION:
There are currently two vacant seats on the Solid Waste Advisory Board, one seat for a
Construction Business Representative and one seat for a Retail Business Representative.
This appointment will assign Ms. Owen to the retail business representative seat for a term to
expire on December 31, 2026.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
KIB Code 2.100.030 Appointments
A. Members of boards, committees, and commissions, except for members of the board of
adjustment, members of the board of equalization, and elected service area board members,
are appointed by the mayor and confirmed by the assembly unless otherwise specifically
provided elsewhere in this code. B. An appointment not confirmed by the assembly shall not
become effective. The mayor shall appoint a new applicant until an appointment is confirmed
by the assembly. The mayor may not appoint again the same person whose confirmation was
failed by the assembly for the same board, committee, or commission until the next annual
appointment process unless authorized by the assembly
Kodiak Island Borough
*Confirmation Of The Mayoral Appointment Of Ms. Marion Owen To The Solid... Page 101 of 119
AGENDA ITEM #14.D.2.
fi7r 1 Office of the Borough Clerk
Application For 710 Mill Bay Road, Room 234
Kodiak, AK 99615
Boards, Committees, Commission Phone: (907) 486-9310
& Work Groups Fax: (907) 486-9391
clerks:7kodiakak.us
The information on this application is made available to the public. In order to serve, you need to meet the
requirements in KIBC 2.100.040. Please check all that applies.
,XI am a qualified voter of the Borough.
AI have been a resident of the Borough for at least one year.
Ckif appointed, I understand that I must remain a resident of the Borough while in office.
Applicant information:
Full Name: iCL rI-Yl weA-N
Physical Address Where you Claim Residency: I ZZ3 0 UI , Q �l
Maili ng Address: �fr,,1
` (�
()�% �1
Phone Number(s): q V 1JJ��p
"�l�
Email Address(s): Is la Q' (11..�1 O�m G) q-A a u f) P
Employer/Occupation: �r?I -
Check the Board, Committee,; Commission, or Work Group for which you are applying:
O Architectural/Engineering Review Board
O Bay View Road Service Area
O Citizens Board of Equalization
O Fire Protection Area No. 1
0 Kodiak Fisheries Development Association
O Monashka Bay Road Service Area
O Kodiak Fisheries Work Group
O Mission Lake "Tide Gate" Service Area
O Parks and Recreation Committee
O Service Area No. 1
O Planning and Zoning Commission*
O Trinity Island Street Light Service Area
*Solid Waste Advisory Board
O Womens Bay Service Area Board
O Other: LEPC Category: ----- ___
O Woodland Acres Street Light Service Area
Please Answer the Following
Are you a Borough Resident? `dYes O No If yes, for how long? 1hC-e �{
'Planning and Zoning Commissions are required to fill out the Alaska Public Offices Commission Financial
Disclosure Forms. If appointed, are you willing to fill out the forms? O Y es O No
*Confirmation Of The Mayoral Appointment Of Ms. Marion Owen To The Solid... Page 102 of 119
AGENDA ITEM #14.D.2.
ck,ground Information
Please list any current memberships or organization(s) you belong to orparticipate in:
K ; eSw k 0ac_k U ith
�WVL\Cal weoh\Nmvmc ���r
)
What background, special training, education, experience, or credentials do you possess and will
bring to your selection(s):
FM LX�> L 1
1
.
Why are you interested in serving on the selected Board, Committee, Commission, or Work Group?
Explain your main reason for applying. This may include information on future goals or projects you
wish to see accomplished or any additional information that may assist the Mayor and Assembly in
the decision -making process. You may attach an additional page if needed:
0 V-T10
Low Pr
ff
6,4
10
fi
A resume or letter of interest may be attached but is not required.
- STAG U$9 old Y -
Borough Registered Voter: DYes O No Resident of the Borough for at least one year: O Yes O No
Resident of the City of Kodiak: Vyes O No Resident of the Service Area: O Yes O No
Date received: 517 1 M, (o For P&Z City seats, date sent to the City of Kodiak:
Date provided to the Mayor or Assembly:
Additional notes:
LJl1J���tJ
BOROUGH CLERK'S OFFICE
KODIAK, ALASKA
REVISED 01/24
*Confirmation Of The Mayoral Appointment Of Ms. Marion Owen To The Solid... Page 103 of 119
AGENDA ITEM #14.D.2.
KODIAK ISLAND BOROUGH
SOLID WASTE ADVISORY BOARD
NAME
TERM ENDS
CONTACT
NO.
EMAIL
At -Large Seats
1
Alicia Flores
PO Box 8762
2028
(509) 579-9897
Ittaflores346a�gmail.com
alicia(a�afognak.org
2
Lawrence Van Daele
(Vice -Chair)
3401 Antone Way
2028
(907) 654-8822
kodiaklarry(cDgmail.com
3
Joy Erlenbach
1390 Buskin River Road
2026
(208) 907-5435
loy.erlenbach(a)gmail.com
4
Judith Phillips
11240 Womens Bay Drive
2028
(907) 512-7410
ludgeiudyp(cr gmail.com
5
Leanna Harrington
838 Sargent Creek Rd
2027
(907) 942-7575
leannalharrington(aD_gmail.com
2 Designated Seats
Construction Business Representative
6
VACANT
2027
Retail Business Representative
7
VACANT
2026
NAME
TERM
CONTACT
EMAIL
(Ex Officios, Non -Voting)
ENDS
NO.
1
Jeremiah Gardner
October
(907) 486-6249
Jeremiah.Gard ner kibassembl .or
Assembly Representative
2026
2
KIB Staff Representative
3
USCG Representative
(907) 487-5494
Jennifer. n.nutt(c-)uscg.miI
Jennifer N. Nutt
(907) 854-4514
Environmental Division
Chief
4
City of Kodiak
Representative
5
Maggie Hubert
April 29
mhubert kibsd.or
KHS Student Council Rep
Annually
STAFF: Engineering and Facilities Department
E&F Director
(907) 486-9357
E&F Secretary
(907) 486-9343
bpriceCcDkodiakak.us
LEGISLATION:
Kodiak Island Borough Code 2.145, Solid Waste Advisory Board
By-laws adopted and ratified on June 2, 2010
Note: On 1/17/05, audited seat terms to reflect KIBC 2.145.030. Rev. by LC
02/06/2026
*Confirmation Of The Mayoral Appointment Of Ms. Marion Owen To The Solid... Page 104 of 119
AGENDA ITEM #17.A.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 21, 2026
ASSEMBLY REGULAR MEETING
SUBJECT: Borough Manager's Performance Evaluation
ORIGINATOR: Bo Whiteside, Assembly Member
RECOMMENDATION:
Move to convene into executive session under the authority of KIBC 2.30.030 (F)(1)(C) to
discuss the borough manager's performance evaluation, a subject that qualifies for executive
session as a matter that may tend to prejudice a character or reputation of any person.
Move to invite the Mayor and Assembly members into executive session. Manager Williams
will be invited in at a later time.
DISCUSSION:
The Manager was hired on March 17, 2023, and her official first day of employment was May
1, 2023. The manager is hired by an employment agreement and works directly for the
Borough Assembly. Per the manager's employment agreement Section 3(C), the manager's
performance shall be reviewed twelve (12) months after the effective date of the agreement
and annually thereafter, and the Manager's salary will be increased by 2.5% upon review and
determination of satisfactory job performance.
The Borough Manager has been advised of the executive session and her right to request
public discussion. She does not object to the evaluation being done in executive session.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Borough Manager's Performance Evaluation
Page 105 of 119
AGENDA ITEM #19.A.
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Board of Education
Special Meeting — May 4, 2026
SUMMARY
ACTION ITEMS:
APPROVED: Motion to approve the 2026-2027 certificated contract to Veda Collado in
the amount of $72,028.21, approve the 2026-2027 certificated contract and
special education stipend to Amy Rogan in the amount of $90,820.05, and
approve the 2026-2027 certificated contract to Kristi Lonheim in the
amount of $92,428.75.
APPROVED: Motion to approve Purchase Requisition #63099 to King County
Director's Association in the amount of $63,412.25, as presented.
APPROVED: Motion to adjourn.
Subsequent to approval, Board of Education meeting minutes are posted on the District's
website at www.kibsd.org.
Boards and Committees Meeting Minutes Page 106 of 119
AGENDA ITEM #19.A.
KODIAK ISLAND BOROUGH
Citizens Board of Equalization Special Meeting
Borough Assembly Chambers
May 06, 2025
A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 06, 2025, in
the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The meeting
was called to order at 5:30 p.m.
Present were Board of Equalization Members Mark Anderson, Bryan Ferris, Jerrol Friend, Robert
Tucker, and Lee Robbins. Staff members present were Borough Assessor Seema Garoutte and
Borough Clerk Nova M. Javier.
APPROVAL OF AGENDA
FRIEND moved to approve the agenda of May 06, 2025.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
Regular Meeting Minutes of May 5, 2025.
ROBBINS moved to approve the minutes.
Clerk's note: The minutes were distributed via email to the members of the Board prior to the meeting.
Board member Robbins pointed out that the minutes incorrectly referred to him as the chair, and
those references should be amended to reflect Chair Anderson instead. The Assessor noted the
correction that needed to be made pertaining to the Spruce Haven Lot Owners Association.
ROBBINS moved to amend the minutes to correct the acronym SHLOA to SLOA and the references
to Chair Robbins to Chair Anderson.
VOICE VOTE ON MOTION TO AMEND CARRIED UNANIMOUSLY.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
CERTIFICATION OF ACTIONS TO THE ASSESSOR
FERRIS moved to certify the actions of the Board to the Assessor as presented in the submitted May
5, 2025, minutes.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Anderson, Ferris, Friend, Robbins, and
Tucker.
GENERAL COMMENTS AND QUESTIONS — None.
ADJOURNMENT
Kodiak Island Borough Board of Equalization Minutes
May 06, 2025 Page 1
Boards and Committees Meeting Minutes Page 107 of 119
AGENDA ITEM #19.A.
FRIEND moved to adjourn the meeting.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
The meeting adjourned at 5:34 p.m.
ATTEST:
/Jr��y G�IUr=
. Nova M. Javier, Borough Clerk
Mark Anderson, Chairperson
Approved:
Clerk's note:
Per KIBC 3.35.050 (El)
The board of equalization summary certification will constitute the board minutes.
Per KIBC 3.35.050 (E9) Certification.
The board shall certify its actions to the Assessor within seven days following its adjournment.
Kodiak Island Borough
May 06, 2025
Board of Equalization Minutes
Page 2
Boards and Committees Meeting Minutes Page 108 of 119
AGENDA ITEM #19.A.
KODIAK ISLAND BOROUGH
Board of Equalization
May 4, 2026
A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 4,
2026, in the Borough Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The
meeting was called to order at 5:30 p.m.
ROLL CALL
Present were Mark Anderson, Brian Ferris, Jerrol Friend, and Lee Robbins. Staff members
present were Borough Assessor Seema Garoutte, Deputy Clerk III Lina Cruz, and Deputy Clerk
II Irene Arellano.
ELECTION OF OFFICERS
A. CHAIRMAN OF THE BOARD
ROBBINS moved to nominate Board member Anderson as Chairman of the Board.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
B. VICE-CHAIRMAN OF THE BOARD
ROBBINS moved to nominate Board member Ferris as vice-chairman.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
FERRIS moved to approve the agenda.
FRIEND moved to amend the agenda by removing Item 6D. - APPEAL NO. 2026-184,
APPELLANT: MANUEL DE SANTIAGO. Mr. De Santiago withdrew his appeal on April 30,
2026.
VOICE VOTE ON MOTION TO AMEND THE AGENDA CARRIED UNANIMOUSLY.
VOICE VOTE ON MOTION TO APPROVE THE AGENDA AS AMENDED CARRIED
UNANIMOUSLY.
APPROVAL OF MINUTES
Special Meeting Minutes of May 6, 2025
FERRIS moved to approve the minutes of May 6, 2025, as submitted.
Kodiak Island Borough
May 4, 2026
Board of Equalization Minutes
Page 1
Boards and Committees Meeting Minutes Page 109 of 119
AGENDA ITEM #19.A.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
ITEMS OF BUSINESS
Deputy Clerk Cruz read the following aloud:
The granting of any appeal or part thereof shall require the concurring vote of at least three board
members. Any appeal or part thereof which is not granted by the board shall be considered
denied.
• The burden of proof rests with the appellant, who must convince the board by a
preponderance of evidence that the valuation appealed from is unequal, excessive,
improper, or undervalued based on the facts stated in a written appeal or proven at the
appeal hearing in accordance with the Borough ordinances.
• If the valuation is found to be too low, the board may not raise the assessment in the
current year unless requested to do so by the appellant. If the appellant provides a long
form fee appraisal to support the appellant's valuation and the board of equalization
does not find in favor of the appellant, the board shall make specific findings on the
record to support its decision.
• Evidence shall only be presented by the appellant and the assessor or their authorized
representative. The board shall not be restricted by the formal rules of evidence;
however, the chairperson may exclude evidence irrelevant to the issues appealed.
• The board of equalization may, in its discretion, decline to accept documents offered at
the hearing which should have been provided by April 15, 2026. In exercising this
discretion, the board shall consider the relevance and probative value of the documents
which are under consideration, accepting those documents which in all fairness are
necessary to a fair resolution of the appeal. Prior to the board meeting, the appellant
and assessor may agree to an extension of time for the production of evidence.
Deputy Clerk Cruz administered the oath to Borough Assessor, Seema Garoutte
A. APPEAL NO. 2026-01, APPELLANT: ANGELA GREEN
The order of presentation went as follows:
a. Appellant — 5 minutes
Clerk Cruz administered the oath to the appellant, Ms. Angela Green
b. Assessor — 5 minutes
c. Appellant rebuttal — 2 minutes
Rebuttal shall be directed solely to the issues raised by the Assessor
No new evidence may be submitted
d. Assessor address rebuttal — 2 minutes
Ms. Green provided oral testimony before the Board noting the following:
• The property value was initially assessed at 216,200, but that value was later reduced
to $144,100, an amount that still appears quite high.
• The property assessed value last year was $45,800.
• The following comparable sales of similar vacant waterfront lots support a lower value:
the MILS 2411848 in Larsen Bay which was sold for 74,500 listed in December of 2024.
MILS 245480 in Marmot Bay, the one in Ouzinkie, sold for 38,500, and MILS 23-2343
Narrow Straits, which was sold for 30,000.
Kodiak Island Borough Board of Equalization Minutes
May 4, 2026 Page 2
Boards and Committees Meeting Minutes Page 110 of 119
AGENDA ITEM #19.A.
• Most properties sold in Port Lions have existing buildings and access to utilities such as
water and sewer.
• It is just a raw piece of property with no water or sewer, and electrical utilities. The only
nearby utility is a telephone line.
• There is no road access connecting Port Lions to Kodiak or other areas.
• It is only accessible by ferry, which has become increasingly unreliable.
• The local population has been declining significantly.
• Requested that the board reduce the assessed value to reflect a fair market level based
on recent sales of comparable vacant waterfront properties.
Assessor Garoutte provided oral testimony which was followed by rebuttal from both parties.
FERRIS moved to uphold the Assessor's valuation.
ROLL CALL VOTE TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY:
Anderson, Ferris, Friend, and Robbins.
SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW
1. The comparables provided by Appellant were not equivalent to the Appellant's subject
property.
2. The Appellant did not show that her property was assessed incorrectly. The Assessor provided
neighborhood values to show that the property was assessed fair and equitably.
3. The Appellant had the burden of proof and failed to show by a preponderance of the evidence
that the assessed value of the subject property is excessive.
4. The Appellant did not offer sufficient evidence to support a determination that the value
assigned by the Assessor was excessive.
5. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows that
the assessment of the subject property is not excessive.
6. The Assessor's value of $144,100 for the land is upheld.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED
UNANIMOUSLY.
Chairperson ANDERSON read the following statement: According to KIBC 3.35.050(F), the
Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from
our final decision. Should you wish to exercise your right of appeal, you must do so by notifying
the Borough attorney and initiating the process within 30 days of the date of our written decision.
Failure to do so will forever bar you from any appeal of this decision.
B. APPEAL NO. 2026-165, APPELLANT: LONGRICH ENTERPRISES, INC.
ORDER OF PRESENTATION
a. Appellant Presentation — 5 minutes
Clerk Cruz administered the oath to the appellant, Mr. Timothy Longrich
b. Assessor — 5 minutes
c. Appellant rebuttal — 2 minutes
d. Rebuttal shall be directed solely to the issues raised by the Assessor
Kodiak Island Borough Board of Equalization Minutes
May 4, 2026 Page 3
Boards and Committees Meeting Minutes Page 111 of 119
AGENDA ITEM #19.A.
No new evidence may be submitted
e. Assessor address rebuttal — 2 minutes
Mr. Longrich submitted evidence and provided an oral testimony before the Board noting the
following:
• The property assessed value was excessive.
• It is a raw property with trees on it, which are more of a liability rather than an asset, as
removing them will be costly.
• The property does not have water, sewer, and electric.
• Submitted a map showing a piece of property up above the parcel which was assessed at
$1,500 an acre and the above -referenced parcel was assessed at $15,000 an acre.
FRIEND moved to accept new evidence from the Appellant Timothy Longrich.
VOICE VOTE ON MOTION TO ACCEPT THE EVIDENCE CARRIED UNANIMOUSLY.
Assessor Garoutte provided oral testimony to the Board.
ROBBINS moved to uphold the Assessor's valuation.
ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Ferris, Friend, Robbins, and
Anderson.
SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW
1. The appellant did not submit evidence to support any change to the assessed value.
2. No evidence was shown to support a finding that the assessment was excessive.
3. The Appellant had the burden of proof and has failed to show by a preponderance of the
evidence that the assessed value of the subject property is excessive.
4. The appellant did not offer evidence to support a determination that the value assigned by
the Assessor was excessive.
5. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows
that the assessment of the subject property is not excessive.
6. The Assessor's value of $501,900 for the land is upheld.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED
UNANIMOUSLY.
Chairperson ANDERSON read the following statement: According to KIBC 3.35.050(F), the
Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from
our final decision. Should you wish to exercise your right of appeal, you must do so by notifying
the Borough attorney and initiating the process within 30 days of the date of our written decision.
Failure to do so will forever bar you from any appeal of this decision.
C. APPEAL NO. 2026-171, APPELLANT: TIMOTHY BRADY
Mr. Brady was not present to provide oral testimony.
Kodiak Island Borough Board of Equalization Minutes
May 4, 2026 Page 4
Boards and Committees Meeting Minutes Page 112 of 119
AGENDA ITEM #19.A.
Assessor Garoutte provided oral testimony before the Board.
FERRIS moved to uphold the assessor's valuation.
ROLL CALL VOTE TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY:
Friend, Robbins, Anderson, and Ferris.
SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW
1. The Appellant did not appear for the board of equalization to provide testimony, nor did the
appellant submit sufficient evidence to support his claim of excessive valuation and failed to
meet his burden of proof that the assessed value should be changed.
2. The Appellant had the burden of proof and had failed to show by a preponderance of the
evidence that the assessed value of the subject property is excessive.
3. The appellant did not offer evidence to support a determination that the value assigned by the
Assessor was excessive.
4. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows that
the assessment of the subject property is not excessive.
5. The Assessor's value of $303,400 for the land is upheld.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED
UNANIMOUSLY.
Chairperson ANDERSON read the following statement: According to KIBC 3.35.050(F), the
Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from
our final decision. Should you wish to exercise your right of appeal, you must do so by notifying
the Borough attorney and initiating the process within 30 days of the date of our written decision.
Failure to do so will forever bar you from any appeal of this decision.
D. APPEAL NO. 2026-184, APPELLANT: MANUEL DE SANTIAGO
Clerk's Note: Mr. Manuel De Santiago withdrew his appeal on April 30, 2026.
GENERAL COMMENTS AND QUESTIONS
• Board member Friend expressed gratitude to the staff for the reporting and for making
the appeal hearing process easier for the members.
The board agreed to meet in a Special meeting on Wednesday, May 6, 2026, at noon, to certify
its actions to the Assessor.
ADJOURNMENT
FRIEND adjourned the meeting at 6:40 p.m.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
Kodiak Island Borough Board of Equalization Minutes
May 4, 2026 Page 5
Boards and Committees Meeting Minutes Page 113 of 119
AGENDA ITEM #19.A.
ATTEST: --7A44��
Mark Anderson, Chairperson
/uiNova vier, MMC, Borough Clerk Approved: 05/06/2026
Clerk's note:
Per KIBC 3.35.050 (El)
The board of equalization summary certification will constitute the board minutes.
Per KIBC 3.35.050 (E9) Certification.
The board shall certify its actions to the Assessor within seven days following its adjournment.
Kodiak Island Borough
May 4, 2026
Board of Equalization Minutes
Page 6
Boards and Committees Meeting Minutes Page 114 of 119
AGENDA ITEM #19.A.
WOMENS BAY SERVICE BOARD
REGULAR MEETING MINUTES
Date: Tuesday, April 7, 2026
Call to Order: 5:30
Commissioners Present: Billy Ecret-vice chair, Greg Egle-Chair, Dave Heuman-Secretary, Jon
Melin and Bill Roberts. One vacant seat.
Commissioners Excused: Blake Strain
Approval of amended agenda by unanimous vote.
Approval of minutes by unanimous vote for:
1. Regular Meeting and Budget Public Hearing of March 3, 2026
Citizen Comments:
1. Dianne Cooney
a) Middle Bay Dr west of Pit 2 very potholed
2. Joe Delgado
a) Recommends using granite for road material
i) Available from Koniag/Shakmanof quarry
ii) Reduces dust and soft roads and grading frequency
Chairman's Report:
1. Work Orders; Culvert outfall at Lk Orbin Dr pending weather
2. Budget updates
a) FD; 41% spent of budget to date, 72% recv. ($122,269.68/$232,838.13)
b) RS; 24% spent of budget to date, 121% recv. ($90,520.67/$451,658.54)
3. Correspondence; none
Old Business:
1. Fire Dept
a) . Stipends need more research for policy.
b) Blower w/ battery & ac power has been ordered
c) Hurst Technician assessed hydraulic rescue tools. Service date TBD
2. Road Service
a) CIP List inclusion repaving
i) Greg Egle will speak with KIB next week
New Business:
1. Fire Dept;
a) Wild Land Equipment Purchase
i) Motion passed unanimously NTE 8k for hoses, nozzles, valves and etc.
2. Road Service
a) Work list to be developed for maintenance items this summer.
Board Member Comments;
1. BE; Asphalt repairs are needed
2. JM; Work with Chris Nolan from Brechan re:asphalt solutions
Meeting adjourned at 6:13 pm
Next Regular Meeting May 5, 2026 @ 5.30 pm
CHAIRPERSON
T//
WITNESS
Page 1 of 1.
Boards and Committees Meeting Minutes Page 115 of 119
v
m
rn
0
Regular i/ Special
Convened:
KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET
Recessed:
Reconvened:
C/
Date: O� 1 1�
Adjourned: _
BY: BY: �
BY: ?M
BY: tw
BY: dU
SECOND: SECOND:
SECOND: 91;�
SECOND:
SECOND: C�
�1W .
�
D- �
U
L
I
b
J
YES
NO
'*
YES
NO
YES
NO
YES
NO
Mr. Ames
Mr. Ames
Mr. AmesX
✓
Mr. Ames
Mr. Ames
Vf
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Johnson
Mr. Johnson
Mr. Johnson
Mr. Johnson
Mr. Johnson*
,
V
Ms. Roberts
Ms. Roberts
Ms. Roberts
Ms. Roberts
Ms. Roberts
Mr. Smiley
Mr. Smiley
Mr. Smiley
V
Mr. Smiley
Mr. Smiley
Mr. Whiteside
Mr. Whiteside
Mr. Whiteside
✓
Mr. Whiteside
Mr. Whiteside
Mr. Woods
Mr. Woods
Mr. Woods
V
I Mr. Woods
V
17
Mr. Woods
WOULD
ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR
VOTE
TOTAL: —7-1 TOTAL: —7TOTAL: TOTAL: TOTAL:
The mayor may pot vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly.
Mayor Griffin
Mayor Griffin
Mayor Griffin
Mayor Griffin
Mayor GriffinL-M
N
0
a
v
m
0
Regular V Special
Convened:
KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET
Recessed:
Reconvened:
Date: D o2 / /.202(P
Adjourned:
BY:
BY: 6 v V
BY: r j�U
BY: o
BY:
SECOND• %SECOND:J1
SECOND:
SECOND:
SECOND: Cb
�-1'r �.D t✓t
�I�Z� �
� .G�
YES
NO
6L
YES
NO
YE9
NO
YES
NO
e$
Mr. Ames
Mr. Ames
Mr. Ames
Mr. Ames
Mr. Ames
Mr. Gardner
Mr. Gardner
V
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Johnso
Mr. Johnson
Mr. Johnson
Mr. Johnson
Mr. Johnson
Ms. Roberts
Ms. Robert
V1
Ms. Roberts
Ms. Roberts
Ms. Roberts
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
j
Mr. Whiteside
Mr. Whiteside
VMr.
Whitesi If
I
Mr. Whiteside
Mr. Whiteside
Mr. Woods
Mr. Woods
_V1
Mr. Woods
Mr. Woods pov
Mr. Woods
Z
11111POULD
ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE
LIKE TO CHANGE THEIR VOTE?,
�=4 n
TOTAL:10171
TOTAL:
0TOTAL:
TOTAL:1!7
1'0
TOTAL:
1
_
C
The mayor may not
ote except in the case where only six members of the asserfibly are present and there is a th ee/three tie vote of the assembly. Z
Mayor Griffin
Mayor Griffin
Mayor Griffin
Mayor Griffin
Mayor Griffin
t
N
0
n
KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET
v
m
co
0
Regular Special
Convened:
Recessed:
BY: bq
BY:
,SECOND: SECOND:
0
BY:
SECOND:
Reconvened: l02cl
BY:
SECOND:
Date:
Adjourned:
BY:
SECOND:
YES NO
YES
NqJ11E&
ES
NO
YES
I NO
iYES
Mr. Ames
Mr. Ames
Mr. Ames
Mr. Ames
Mr. Ames
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Gardner
Mr. Johnson
Mr. Johnson
Mr. Johnson
Mr. Johnson
Mr. Johnson
Ms. Roberts
Ms. Roberts
Ms. Roberts
Ms. Roberts
Ms. Roberts
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Whiteside
Mr. Whiteside
Mr. Whiteside
Mr. Whiteside
Mr. Whiteside
Mr. Woods
Mr. Woods
Mr. Woods
Mr. Woods
Mr. Woods
WOULD
ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR
VOTE?
TOTAL:
TOTAL:
TOTAL:
TOTAL:T7
TOTAL:
I
The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly.
Mayor Griffin
Mayor Griffin
I
I I
Mayor Griffin
I
I
I Mayor Griffin
I
I
I Mayor Griffin
AGENDA ITEM #20.A.
KODIAK ISLAND BOROUGH
Meeting Type: �i9'� �. Date: �S o2l 0 O 2,4
Please PRINT your name legibly Phone number
�'i17c�.•.el 9bla�� �r
(pos) 9yz yry9
�11
cdv ( eM 2
ca r6
- ��rn
7zz
Page 119 of 119
AGENDA ITEM #20.A.
Vol. FY2026, No. 22
Kodiak Island Borough
Assembly Newsletter
May 22, 2026
At Its Regular Meeting Of May 21, 2026, The Kodiak Island Borough Assembly Took The Following
Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On Thursday, June 4, 2026,
At 6:30 p.m. In The Borough Assembly Chambers.
AUTHORIZED The Borough Manager To Execute Contract No. FY2021-01, Extension No. 6 With
Threshold Services For Recycling Services Contract
ADOPTED Resolution No. FY2027-01, Establishing The Amount Of Funds To Be Made Available From
Local Sources For The Kodiak Island Borough School District For The Fiscal Year Beginning July 1,
2026, And Ending June 30, 2027
WITHDREW THE PROTEST To The State of Alaska Alcohol And Marijuana Control Office New
Restaurant Or Eating Place License For Nuniaq, LLC REPL Application No. 60432, And Directed The
Clerk To Notify AMCO And The Licensee Of The Non Objection
CONFIRMED The Mayoral Appointment Of Ms. Marion Owen To The Retail Business Representative
Seat On The Solid Waste Advisory Board For A Term Expiring December 31, 2026
CONVENED INTO EXECUTIVE SESSION Under The Authority Of KIBC 2.30.030 (F)(1)(C) To Discuss
The Borough Manager's Performance Evaluation, A Subject That Qualifies For Executive Session As A
Matter That May Tend To Prejudice A Character Or Reputation Of Any Person. INVITED the Mayor and
Assembly Members. The Manager Was Invited At A Later Time. ANNOUNCED That The Borough
Manager Had A Satisfactory Job Performance And Her Salary Should Be Increased As Stated In Her
Contract
View our website:
www.kodiakak.us
Visit our Facebook page:
www.facebook.com/KodiakislandBorough
Page 120 of 119