The URL can be used to link to this page

2026-05-28 Special MeetingKodiak Island Borough Assembly Special Meeting Agenda Thursday, May 28, 2026, Assembly Chambers Immediately Following the Work Session Which Starts at 6:30 p.m. This meeting was called by the Mayor. This meeting is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. For public hearing and citizens comments, please call (907) 486-3231 or (855) 492-9202. Any public documents related to the agenda that are received and shared with elected officials after the initial agenda packet has been released will be included in the Supplemental Materials section below. The deadline for releasing supplemental materials is noon on the day of the meeting. Page ROLL CALL 2. CITIZENS COMMENTS 3. CONSIDERATION OF MATTER(S) IN THE CALL FOR THE SPECIAL MEETING A. Ordinance For Introduction - Ordinance No. FY2027-01, Adopting 3 - 71 The Budget For Fiscal Year 2027 And Appropriating From All Borough Funds Agenda Item Report - Pdf B. Ordinance For Introduction - Ordinance No. FY2027-02, 72 - 77 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 Settinq The Date When Taxes Become Delinquent Agenda Item Report - Pdf Executive Session - Discussion Of Notice Of Federal Interest Page 1 of 82 C. (NFI) Pertaining To The Kodiak Community Health Center 78 Agenda Item Report - Pdf 4. ADJOURNMENT 5. SUPPLEMENTAL MATERIALS A Meeting Materials 79 - 82 Page 2 of 82 AGENDA ITEM O.A. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY SPECIAL MEETING D-1 - (�r SUBJECT: Ordinance For Introduction - 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 Page 3 of 82 Ordinance For Introduction - Ordinance No. FY2027-01, Adopting The Budge... AGENDA ITEM O.A. 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 FY2027-02, which, when adopted, will levy taxes for FY 2027, the proceeds of which are appropriated by this ordinance, and which, together with this Ordinance 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 — Department Title Amount 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 Ordinance No. FY2027-01 Page 1 of 3 Page 4 of 82 Ordinance For Introduction - Ordinance No. FY2027-01, Adopting The Budge... AGENDA ITEM O.A. 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 100-195 Transfers $ 1,280,479 General Fund Subtotal $ 8,965,918 201 Education Support $14,263,593 210 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 _, 2026. KODIAK ISLAND BOROUGH Jared Griffen, Borough Mayor Introduced by: Borough Manager First reading: Second reading/public hearing: Ordinance No. FY2027-01 ATTEST: Nova Javier, MMC, Borough Clerk Page 2 of 3 Page 5 of 82 Ordinance For Introduction - Ordinance No. FY2027-01, Adopting The Budge... AGENDA ITEM O.A. 50 VOTES: 51 Ayes: 52 Noes: Ordinance No. FY2027-01 Page 3 of 3 Page 6 of 82 Ordinance For Introduction - Ordinance No. FY2027-01, Adopting The Budge... N CQ CD O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 2,400,305.00 (696,717.00) 311.200 Personal Property Tax 188,508.92 185,731.85 192,708.77 344,113.00 329,123.34 266,701.00 266,701.00 (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 $2,667,006.00 ($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 1,128,175.96 420,000.00 736,812.00 (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 2,073.34 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 $1,208,703.91 $465,000.00 $781,812.00 ($278,500.00) Penalties & Interest Tax 319.100 Penalties & Interest 232,872.98 228,705.51 236,770.96 220,000.00 286,839.07 230,000.00 230,000.00 10,000.00 Penalties & Interest Tax Totals $232,872.98 $228,705.51 $236,770.96 $220,000.00 $286,839.07 $230,000.00 $230,000.00 $10,000.00 Licenses & Permits 322.110 Building Permits 57,238.12 67,488.34 83,025.21 65,000.00 28,274.68 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 4,350.00 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 3,465.68 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 $46,337.08 $80,000.00 $80,000.00 ($IOOAO) 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 05/22/2026 14:41:04 PM Page 1 of 65 N CD 00 O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 Grants 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 63,656.56 104,385.76 167,767.00 135,059.95 225,700.00 225,700.00 57,933.00 State5hared Revenues Totals $1,959,400.88 $1,969,873.75 $1,586,142.15 $1,530,474.00 $1,428,785.12 $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 1,489,511.61 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 .00 144,985.83 .00 .00 .00 Interest Earnings Totals $422,783.49 $2,388,145.60 $2,542,394.47 $1,000,000.00 $1,634,497.44 $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 3,464.00 .00 .00 .00 Miscellaneous - Classified Totals $10,969.13 $19,945.95 $17,027.61 $875.00 $3,761.25 $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 05/22/2026 14:41:04 PM Page 2 of 65 CQ (D C0 O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $9,946,818.00 $8,663,399.18 $8,649,106.00 $8,965,918.00 ($1,197,712.00) REVENUE TOTALS $14,811,536.24 $10,479,458.27 $10,558,797.92 $9,846,818.00 $8,663,399.18 $8,649,106.00 $8,965,918.00 ($1,197,712.00) EXPENSE Department 100 - Legislative Personnel Serv/res 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 62,000.00 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 $62,000.00 $73,500.00 $73,500.00 $0.00 Support Goods & Services 450.100 Office Supplies 468.87 334.04 125.94 1,000.00 55.18 .00 .00 (1,000.00) 450.140 Dues / Books / Subscriptions 20,691.65 20,248.44 19,673.32 20,100.00 19,949.70 20,500.00 20,500.00 400.00 450.160 Furniture / Fixtures .00 .00 .00 1,000.00 .00 .00 .00 (1,000.00) 450.200 Honorarium/Amenities/Sponsorships 210.57 406.42 2,303.25 7,900.00 4,041.03 7,500.00 7,500.00 (400.00) 450.210 Food / Business Lunch/Meeting Rooms 1,091.03 739.34 887.10 2,500.00 572.82 2,500.00 2,500.00 .00 450.300 Travel/ Per Diem 13,062.25 4,765.21 5,075.28 25,000.00 5,438.02 16,000.00 16,000.00 (9,000.00) 450.301 Mayor Travel/ Per Diem 5,015.19 9,383.64 13,592.87 19,000.00 8,032.51 13,000.00 13,000.00 (6,000.00) 450.330 Rent .00 55,375.00 55,374.60 55,356.00 55,355.40 55,355.00 55,355.00 (1.00) 450.340 Telephone/Communications 2,021.83 494.46 2,007.37 500.00 1,143.36 2,500.00 2,500.00 2,000.00 450.485 Town Meeting Costs .00 1,500.00 .00 2,000.00 .00 2,000.00 2,000.00 .00 Support Goods & Services Totals $42,561.39 $93,246.55 $99,039.73 $134,356.00 $94,588.02 $119,355.00 $119,355.00 ($15,001.00) Department 100 - Legislative Totals $168,805.73 $224,295.31 $229,719.90 $268,210.00 $199,710.68 $248,891.00 $248,891.00 ($19,319.00) Department 105 - Borough Management Personnel Serv/res 410.110 Salaries 150,495.80 265,132.17 283,787.02 295,148.00 254,290.31 301,073.00 301,073.00 5,925.00 410.130 Overtime 1,853.74 351.81 .00 2,000.00 .00 1,000.00 1,000.00 (1,000.00) 410.152 Cell Phone Stipend 200.00 1,200.00 1,200.00 1,200.00 1,100.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 5,486.85 31.33 283.78 298.00 254.33 303.00 303.00 5.00 Run by Dora Cross on 05/22/2026 14:41:04 PM Page 3 of 65 (Q CD 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 19,010.19 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 72,049.89 90,139.00 90,139.00 5,957.00 420.150 Workers Compensation 702.88 855.54 1,201.89 1,074.00 587.40 706.00 706.00 (368.00) Personnel Services Totals $242,880.52 $404,247.22 $436,858.47 $462,926.00 $396,049.99 $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 143.09 9.89 .00 3,000.00 111.46 1,000.00 1,000.00 (2,000.00) 450.120 Printing / Binding 4,115.90 3,187.94 2,625.69 3,000.00 1,690.26 3,000.00 3,000.00 .00 450.130 Postage 11.60 .00 .00 .00 .00 .00 .00 .00 450.140 Dues / Books / Subscriptions 808.60 1,032.00 2,707.39 3,000.00 2,100.00 2,000.00 2,000.00 (1,000.00) 450.160 Furniture / Fixtures 339.73 .00 .00 2,000.00 .00 4,000.00 4,000.00 2,000.00 450.200 Honorarium/Amenities/Sponsorships 1,000.00 700.00 635.65 2,000.00 100.00 500.00 500.00 (1,500.00) 450.210 Food / Business Lunch/Meeting Rooms .00 236.69 .00 1,000.00 446.70 500.00 500.00 (500.00) 450.230 Advertising / Hearings .00 .00 .00 .00 69.89 .00 .00 .00 450.270 Continuing Education 8.00 2,675.00 5,342.19 10,000.00 12,062.15 10,000.00 10,000.00 .00 450.290 Recruit/ Relocation 5,422.17 223.34 .00 .00 87.15 .00 .00 .00 450.300 Travel/ Per Diem 1,053.00 7,875.07 4,353.07 10,000.00 4,435.51 10,000.00 10,000.00 .00 450.330 Rent 39,849.00 39,508.00 39,507.60 29,764.00 29,764.08 29,764.00 29,764.00 .00 450.340 Telephone/Communications 808.03 858.48 879.84 800.00 695.84 800.00 800.00 .00 Support Goods & Services Totals $53,559.12 $56,306.41 $56,051.43 $64,564.00 $51,563.04 $61,564.00 $61,564.00 ($3,000.00) Allocated to Pmjxts 492.530 Allocated to Solid Waste (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 492.540 Allocated to Hospital (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Allocated to Projects Totals ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) $0.00 Department 105 -Borough Management Totals $285,808.64 $421,003.63 $451,409.90 $515,490.00 $409,779.71 $520,985.00 $520,985.00 $5,495.00 Department 110 -Borough Clerk Personnel Services 410.110 Salaries 259,539.23 285,345.42 302,435.20 324,268.00 278,617.68 328,809.00 328,809.00 4,541.00 410.120 Temporary Help 14,178.68 .00 .00 10,000.00 .00 .00 .00 (10,000.00) 410.130 Overtime 6,612.45 6,395.32 7,201.23 7,000.00 3,488.22 7,000.00 7,000.00 .00 410.152 Cell Phone Stipend 1,400.00 1,200.00 1,200.00 1,200.00 1,100.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 26.65 33.54 309.62 342.00 275.70 337.00 337.00 (5.00) Run by Dora Cross on 05/22/2026 14:41:04 PM Page 4 of 65 O 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 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 20,679.71 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 78,136.28 100,205.00 100,205.00 6,357.00 420.150 Workers Compensation 901.68 921.61 1,309.11 1,233.00 637.09 785.00 785.00 (448.00) Personnel Services Totals $443,229.64 $462,269.35 $498,320.34 $548,390.00 $456,026.96 $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 14,197.86 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 22,464.11 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 .00 303.87 325.00 325.00 325.00 450.430 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 $124,861.14 $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 $580,888.10 $700,217.00 $700,217.00 ($15,115.00) Run by Dora Cross on 05/22/2026 14:41:05 PM Page 5 of 65 (Q N O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 100 - General Fund EXPENSE Department 115-Borough Attorney Legal5e-Ces 431.120 Legal Fees 26,042.45 16,164.56 34,890.60 35,000.00 22,351.78 70,000.00 70,000.00 35,000.00 Legal Services Totals $26,042.45 $16,164.56 $34,890.60 $35,000.00 $22,351.78 $70,000.00 $70,000.00 $35,000.00 Support Goods & Services 450.230 Advertising / Hearings 12,122.28 12,496.65 12,831.69 12,000.00 8,679.77 14,000.00 14,000.00 2,000.00 450.240 Filing / Record Fees 2,657.00 3,628.70 2,491.00 3,000.00 1,825.00 3,000.00 3,000.00 .00 450.245 Title Search Fees 3,025.00 3,640.00 5,880.00 4,000.00 .00 4,000.00 4,000.00 .00 450.323 Collection Expense 60.00 931.22 695.74 1,000.00 549.80 600.00 600.00 (400.00) 5upport Goods &Services Totals $17,864.28 $20,696.57 $21,898.43 $20,000.00 $11,054.57 $21,600.00 $21,600.00 $1,600.00 Department 115 - Borough Attorney Totals $43,906.73 $36,861.13 $56,789.03 $55,000.00 $33,406.35 $91,600.00 $91,600.00 $36,600.00 Department 120 - Finance Department Personnel Services 410.110 Salaries 493,859.20 430,813.72 427,965.23 484,249.00 407,199.10 522,153.00 522,153.00 37,904.00 410.120 Temporary Help .00 .00 .00 .00 622.78 .00 .00 .00 410.130 Overtime 192.01 84.94 34.41 1,000.00 26.03 1,000.00 1,000.00 .00 420.110 Unemployment Taxes 49.59 49.69 426.63 485.00 407.29 523.00 523.00 38.00 420.120 FICA Taxes 36,399.59 31,638.55 31,494.58 37,122.00 29,741.36 40,021.00 40,021.00 2,899.00 420.130 Group Insurance 166,540.51 144,146.46 147,055.42 168,600.00 145,234.36 205,800.00 205,800.00 37,200.00 420.140 Retirement 122,167.60 107,683.26 112,303.19 137,471.00 115,421.73 156,109.00 156,109.00 18,638.00 420.150 workers Compensation 1,581.02 1,374.30 1,830.48 1,747.00 938.10 1,218.00 1,218.00 (529.00) Personnel Services Totals $820,789.52 $715,790.92 $721,109.94 $830,674.00 $699,590.75 $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 1,971.83 1,564.93 1,318.94 2,000.00 1,911.72 2,000.00 2,000.00 .00 450.120 Printing / Binding 13,206.29 11,439.24 11,387.24 12,000.00 3,096.87 14,000.00 14,000.00 2,000.00 450.140 Dues / Books / Subscriptions 2,073.06 2,304.30 1,249.00 3,500.00 573.98 2,500.00 2,500.00 (1,000.00) 450.160 Furniture / Fixtures 728.63 .00 .00 .00 155.00 3,000.00 3,000.00 3,000.00 450.170 Machinery / Equipment <$5000 .00 .00 13,647.39 .00 (3,184.11) .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 135.24 .00 .00 150.00 .00 .00 .00 (150.00) 450.220 Insurance & Bonding 679.90 3,200.00 3,200.00 3,200.00 3,077.78 3,300.00 3,300.00 100.00 450.270 Continuing Education 2,682.65 1,937.73 5,242.04 3,500.00 535.00 3,000.00 3,000.00 (500.00) 450.290 Recruit/ Relocation .00 880.19 198.69 .00 118.99 150.00 150.00 150.00 450.330 Rent 66,556.00 65,953.00 65,952.60 65,944.00 65,944.08 65,944.00 65,944.00 .00 450.340 Telephone/Communications 506.21 594.53 631.92 500.00 645.75 600.00 600.00 100.00 450.430 Maint & Repairs .00 185.74 .00 .00 .00 .00 .00 .00 5upport Goods & Services Totals $88,539.81 $88,059.66 $102,827.82 $90,794.00 $72,875.06 $94,494.00 $94,494.00 $3,700.00 Run by Dora Cross on 05/22/2026 14:41:05 PM Page 6 of 65 W O 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 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 $726,728.01 $972,999.00 $972,999.00 $99,850.00 Department 125 - Information Technology Personnel Services 410.110 Salaries 236,199.52 315,472.60 320,391.85 340,740.00 287,500.14 348,942.00 348,942.00 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 5,000.00 156.30 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 3,100.00 3,551.61 3,600.00 3,600.00 3,041.94 3,600.00 3,600.00 .00 420.110 Unemployment Taxes 23.86 35.98 320.33 349.00 281.90 353.00 353.00 4.00 420.120 FICA Taxes 19,740.25 23,595.54 24,031.43 26,725.00 21,549.08 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 79,960.95 104,124.00 104,124.00 6,176.00 420.150 Workers Compensation 791.25 816.75 1,155.98 1,258.00 655.25 821.00 821.00 (437.00) Personnel Services Totals $410,424.82 $523,916.53 $542,080.83 $588,020.00 $488,270.49 $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 1,409.19 .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 .00 450.330 Rent 70,174.00 63,074.00 63,074.40 63,074.00 63,073.80 63,074.00 63,074.00 .00 Run by Dora Cross on 05/22/2026 14:41:05 PM Page 7 of 65 O 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 L2 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Support Goods & Services 450.340 Telephone/Communications 4,252.22 4,916.01 4,690.60 6,040.00 3,828.12 6,040.00 6,040.00 .00 450.430 Maint & Repairs 4,845.31 21,099.45 4,335.89 5,000.00 2,455.20 5,000.00 5,000.00 .00 450.435 Maint Agreements 235,512.47 458,157.45 386,612.35 466,995.00 501,193.89 460,000.00 460,000.00 (6,995.00) Support Goods & Services Totals $438,418.10 $630,519.60 $517,154.16 $580,469.00 $579,172.36 $569,614.00 $569,614.00 ($10,855.00) capital outlay 470.100 Machinery / Equipment >$5000 .00 61,447.87 .00 58,000.00 25,085.30 .00 .00 (58,000.00) capital Outlay Totals $0.00 $61,447.87 $0.00 $58,000.00 $25,085.30 $0.00 $0.00 ($58,000.00) Department 125 - Information Technology Totals $849,369.92 $1,215,884.00 $1,059,234.99 $1,251,489.00 $1,092,790.65 $1,202,023.00 $1,202,023.00 ($49,466.00) Department 130- Assessing Department Personnel Services 410.110 Salaries 335,191.37 377,564.82 425,101.76 438,783.00 380,012.22 513,296.00 513,296.00 74,513.00 410.120 Temporary Help 16,693.65 6,869.11 37,087.32 .00 .00 .00 .00 .00 410.130 Overtime .00 146.48 289.71 .00 852.10 3,000.00 3,000.00 3,000.00 410.152 Cell Phone Stipend 1,146.80 1,180.05 1,200.00 1,200.00 1,100.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 33.43 44.55 424.71 440.00 380.77 517.00 517.00 77.00 420.120 FICA Taxes 26,161.35 28,643.85 34,423.97 33,659.00 28,193.46 39,588.00 39,588.00 5,929.00 420.130 Group Insurance 111,436.94 123,747.01 152,947.08 168,600.00 145,676.38 205,800.00 205,800.00 37,200.00 420.140 Retirement 82,868.10 93,947.06 108,859.32 124,307.00 107,966.13 154,063.00 154,063.00 29,756.00 420.150 workers Compensation 10,567.75 11,777.17 16,020.34 13,859.00 7,083.81 7,167.00 7,167.00 (6,692.00) Personnel Services Totals $594,099.39 $643,920.10 $776,354.21 $780,848.00 $671,264.87 $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 11,676.50 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 $20,814.50 $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 .00 450.230 Advertising / Hearings 969.56 2,520.84 743.82 1,000.00 1,220.10 1,000.00 1,000.00 .00 Run by Dora Cross on 05/22/2026 14:41:05 PM Page 8 of 65 (Q (J1 0 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 L2 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Support Goods & Services 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 1,138.20 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 361.62 424.68 451.37 400.00 461.23 400.00 400.00 .00 Support Goods & Services Totals $67,170.35 $67,384.72 $72,284.28 $99,705.00 $79,838.19 $100,205.00 $100,205.00 $500.00 Capital Outlay 470.110 Furniture / Fixtures .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 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) .00 Allocated to Projects Totals ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) $0.00 Department 130 - Assessing Department Totals $767,480.75 $806,973.33 $873,863.95 $984,053.00 $770,596.56 $1,128,336.00 $1,128,336.00 $144,283.00 Department 135 - Engineering / Facilities Personnel Services 410.110 Salaries 191,175.90 250,333.04 364,717.73 391,500.00 240,670.49 507,678.00 507,678.00 116,178.00 410.120 Temporary Help 1,547.97 9,951.63 6,268.42 33,000.00 .00 .00 .00 (33,000.00) 410.130 Overtime 510.78 452.16 5,220.66 2,000.00 5,092.16 3,500.00 3,500.00 1,500.00 410.152 Cell Phone Stipend 611.23 1,391.87 2,603.47 1,596.00 3,076.67 2,400.00 2,400.00 804.00 420.110 Unemployment Taxes 18.65 30.16 325.30 428.00 242.54 514.00 514.00 86.00 420.120 FICA Taxes 14,479.52 19,516.07 28,062.45 32,767.00 18,288.25 39,289.00 39,289.00 6,522.00 420.130 Group Insurance 61,820.43 84,844.48 105,524.42 136,004.00 86,495.78 176,400.00 176,400.00 40,396.00 420.140 Retirement 42,731.37 66,376.53 92,115.42 111,485.00 74,574.10 152,536.00 152,536.00 41,051.00 420.150 Workers Compensation 2,906.52 4,006.23 7,356.04 5,905.00 3,397.36 4,546.00 4,546.00 (1,359.00) Personnel Services Totals $315,802.37 $436,902.17 $612,193.91 $714,685.00 $431,837.35 $886,863.00 $886,863.00 $172,178.00 support Goods & Services 450.100 Office Supplies 1,423.24 4,028.68 917.33 1,800.00 458.59 800.00 800.00 (1,000.00) 450.110 Operating Supplies 70.83 313.20 184.76 1,000.00 305.15 .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) 450.230 Advertising / Hearings 3,291.21 153.55 3,046.58 2,000.00 650.00 2,000.00 2,000.00 .00 Run by Dora Cross on 05/22/2026 14:41:05 PM Page 9 of 65 (Q 0 0 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 L2 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Support Goads & Services 450.270 Continuing Education 150.00 4,510.77 1,551.34 10,000.00 1,660.00 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 1,200.00 645.75 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 $97,761.58 $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 $529,598.93 $993,969.00 $993,969.00 $161,229.00 Department 140 - Community Development Personnel Services 410.110 Salaries 200,004.79 275,153.58 296,137.75 339,241.00 236,915.08 335,828.00 335,828.00 (3,413.00) 410.130 Overtime 1,537.53 2,974.37 4,647.77 5,000.00 2,669.92 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 1,540.41 2,255.43 2,400.00 2,400.00 1,473.33 2,400.00 2,400.00 .00 420.110 Unemployment Taxes 1,589.08 33.58 297.59 347.00 239.28 343.00 343.00 (4.00) 420.120 FICA Taxes 16,850.33 22,903.88 23,650.65 26,518.00 18,523.22 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 67,818.70 101,703.00 101,703.00 4,179.00 420.150 Workers Compensation 2,868.05 3,310.63 4,266.28 3,843.00 948.18 2,166.00 2,166.00 (1,677.00) Personnel Services Totals $335,419.37 $464,251.08 $505,194.61 $587,273.00 $412,114.88 $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 TO -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 Lega/Services Totals $7,880.00 $6,726.69 $4,974.00 $10,000.00 $7,905.00 $10,000.00 $10,000.00 TO -00 Support Goods & Services 450.100 Office Supplies 1,041.49 995.32 741.93 1,500.00 510.61 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 .00 450.230 Advertising / Hearings 4,133.10 5,171.09 2,033.50 5,500.00 1,979.47 5,500.00 5,500.00 .00 Run by Dora Cross on 05/22/2026 14:41:05 PM Page 10 of 65 Q v 0 m 0 0 Q c 0 Z3 0 Q 7 7 0 z 0 N C) N i D Q 0 73 (Q S CD Q 2) QQ CD 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 100 - General Fund EXPENSE Department 140 - Community Development Support Goods & Services 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 4,085.78 12,000.00 12,000.00 (8,000.00) 450.290 Recruit/ Relocation 9,477.88 14,794.39 774.10 .00 293.29 .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 .00 461.23 500.00 500.00 500.00 450.480 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 $80,343.51 $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 $510,549.70 $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 PW/Lssional5ervtoes 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 Profession/ 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 Contributions 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 05/22/2026 14:41:06 PM Page 11 of 65 (Q 00 0 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 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 29,676.85 10,000.00 10,000.00 7,200.00 Audit Expense Totals $128,934.15 $124,170.46 $147,276.96 $157,800.00 $150,176.85 $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 1,228.57 12,200.00 12,200.00 3,200.00 450.130 Postage 5,802.81 9,379.46 14,368.07 9,000.00 6,882.03 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 05/22/2026 14:41:06 PM Page 12 of 65 (Q C0 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 92.26 100.00 100.00 .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 4,935.36 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 11,530.87 12,000.00 12,000.00 .00 Support Goods &Services Totals $59,200.03 $751,273.66 $161,093.99 $124,255.00 $208,392.24 $132,451.00 $132,451.00 $8,196. 00 Capita/ Projects 452.110 Administration 7.39 .00 .00 .00 .00 .00 .00 .00 CapitalPmjects 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 $370,342.43 $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 2,527.55 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 242.91 213.64 231.27 383.00 342.30 .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 143.09 111.34 154.27 215.00 119.99 .00 .00 (215.00) Personnel Services Totals $3,953.60 $3,443.43 $3,276.57 $5,603.00 $5,928.96 $5,000.00 $5,000.00 ($603.00) Run by Dora Cross on 05/22/2026 14:41:06 PM Page 13 of 65 (Q N O O 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 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 $8,300.36 $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 2,455.33 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 05/22/2026 14:41:06 PM Page 14 of 65 2) iQ CD O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 100 - General Fund EXPENSE Department 17S - 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 $4,525.10 $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 $21,410.24 $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 women 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 Run by Dora Cross on 05/22/2026 14:41:06 PM Page 15 of 65 N N O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 Alubiq 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) Run by Dora Cross on 05/22/2026 14:41:06 PM Page 16 of 65 T 2) (Q CD N W 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 1,280,479.00 (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 $1,280,479.00 ($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 $1,280,479.00 ($1,272,111.00) EXPENSE TOTALS $5,511,526.20 $7,720,146.07 $8,099,658.02 $9,846,818.00 $5,976,424.22 $8,649,106.00 $8,965,918.00 ($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 $8,663,399.18 $8,649,106.00 $8,965,918.00 ($1,197,712.00) EXPENSE TOTALS $5,511,526.20 $7,720,146.07 $8,099,658.02 $9,946,818.00 $5,976,424.22 $8,649,106.00 $8,965,918.00 ($1,197,712.00) Fund 100 - General Fund Totals $9,300,010.04 $2,759,312.20 $2,459,139.90 $0.00 $2,686,974.96 $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 12,837,234.00 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 1,426,359.00 153,038.00 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 $14,263,593.00 $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 $14,263,593.00 $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 $14,263,593.00 $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 46.34 .00 .00 .00 Run by Dora Cross on 05/22/2026 14:41:06 PM Page 17 of 65 T (Q N O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $492,804.31 $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 13,129,556.00 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 $13,129,556.00 $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 $12,868,148.39 $15,099,440.00 $14,263,593.00 $1,530,376.00 EXPENSE TOTALS $11,955,294.95 $12,205,264.82 $12,319,818.81 $13,569,064.00 $12,868,148.39 $15,099,440.00 $14,263,593.00 $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 $14,263,593.00 $1,530,376.00 EXPENSE TOTALS $11,955,294.95 $12,205,264.82 $12,319,818.81 $13,569,064.00 $12,868,148.39 $15,099,440.00 $14,263,593.00 $1,530,376.00 Fund 201 - Education Support Fund Totals ($28,474.86) ($325,399.92) $102,269.88 $0.00 $651,252.57 $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 52,169.92 .00 .00 .00 361.300 Change in Fair Market Value (24,297.52) 34,148.47 26,829.89 .00 4,926.01 .00 .00 .00 Interest Earnings Totals $13,190.98 $83,553.95 $85,509.42 $0.00 $57,095.93 $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 12,800.18 2,777.00 2,777.00 (10,481.00) 371.110 Land Sale - Interest 4,627.04 3,455.67 2,538.10 1,082.00 949.82 39.00 39.00 (1,043.00) 371.120 Land Sale - Fees & Penalties .00 .00 143.40 .00 .00 .00 .00 .00 Land Sales Activity Totals $15,540.00 $14,740.00 $13,420.00 $14,340.00 $13,750.00 $2,816.00 $2,816.00 ($11,524.00) Run by Dora Cross on 05/22/2026 14:41:06 PM Page 18 of 65 (Q 0 N U1 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $78,125.93 $89,250.00 $89,250.00 $31,100.00 REVENUE TOTALS $40,787.80 $111,634.87 $177,025.65 $58,150.00 $78,125.93 $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) Lega/Services 431.120 Legal Fees 6,830.00 420.00 207.00 2,000.00 55.00 .00 .00 (2,000.00) Lega/Services Totals $6,830.00 $420.00 $207.00 $2,000.00 $55.00 $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 05/22/2026 14:41:06 PM Page 19 of 65 0 N O 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 210 - Land Sales EXPENSE Department 231 - Resource Management Support Goods & Services 450.430 Maint & Repairs .00 .00 60.28 .00 2,547.79 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 $9,779.48 $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 $11,865.73 $89,250.00 $89,250.00 $31,100.00 EXPENSE TOTALS $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,865.73 $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 $78,125.93 $89,250.00 $89,250.00 $31,100.00 EXPENSE TOTALS $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,865.73 $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 $66,260.20 $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 7,404.78 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 $7,404.78 $11,236.00 $11,236.00 $4,999. 00 Interest Eamings 361.100 Interest Earnings 19,913.76 35,223.79 55,012.95 27,500.00 44,169.93 27,500.00 27,500.00 .00 361.300 Change in Fair Market Value (11,819.27) 23,692.16 25,153.66 .00 4,530.11 .00 .00 .00 Interest Earnings Totals $8,094.49 $58,915.95 $80,166.61 $27,500.00 $48,700.04 $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 20,701.64 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 $898,920.02 $918,796.00 $918,796.00 $15,752.00 Run by Dora Cross on 05/22/2026 14:41:07 PM Page 20 of 65 Q v m 0 0 Q c 0 Z3 O Q 7 7 0 z O N C) N D Q 0 73 (Q S Q (D N v 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $1,087,484.61 $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 $1,087,484.61 $958,152.00 $959,652.00 ($1,082,716.00) EXPENSE Department 165 - General Administration Support Goads & 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 .00 440.00 500.00 500.00 500.00 450.365 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 6,742.76 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 $13,773.01 $22,810.00 $22,810.00 $22,810.00 Capital Outlay 470.120 Automotive .00 .00 .00 .00 .00 50,000.00 50,000.00 50,000.00 Capital Out/ay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $50,000.00 $50,000.00 $56,000.00 Department 165 - General Administration Totals $0.00 $0.00 $21,721.24 $0.00 $13,773.01 $72,810.00 $72,810.00 $72,810.00 Run by Dora Cross on 05/22/2026 14:41:07 PM Page 21 of 65 (Q N 00 0 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 L2 Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 410.110 Salaries 64,184.86 70,778.83 86,191.43 97,037.00 116,191.88 141,317.00 141,317.00 44,280.00 410.120 Temporary Help 6,477.74 3,941.38 7,298.73 10,000.00 8,560.96 20,000.00 20,000.00 10,000.00 410.130 Overtime 673.99 1,615.21 1,106.42 1,500.00 877.28 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 2,000.00 2,400.00 2,400.00 800.00 420.110 Unemployment Taxes 370.43 8.60 83.51 110.00 116.84 166.00 166.00 56.00 420.120 FICA Taxes 5,374.71 5,778.97 7,124.56 8,426.00 9,712.35 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 33,177.39 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 3,145.74 4,411.00 4,411.00 (314.00) Personnel Services Totals $120,115.76 $128,640.23 $158,817.82 $188,968.00 $221,328.28 $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 8,602.58 .00 .00 (50,000.00) Professional Services Totals $7,712.72 $4,757.99 $44,967.62 $50,000.00 $8,602.58 $0.00 $0.00 ($50,000.00) Support Goods & Services 450.100 Office Supplies 39.86 95.32 146.97 300.00 51.49 .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 .00 149.74 100.00 100.00 100.00 450.350 Electricity 42,520.61 54,531.24 98,818.03 75,000.00 77,405.71 100,000.00 100,000.00 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 6,519.89 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 6,163.38 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 05/22/2026 14:41:07 PM Page 22 of 65 T 2) (Q CD C0 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 6,606.41 .00 .00 (2,000.00) 450.510 Recycling Services 3,010.00 2,940.00 3,120.00 3,200.00 2,490.00 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 $195,748.83 $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 Capita/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 $594,753.69 $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 .00 .00 .00 .00 4,634.27 .00 .00 .00 410.120 Temporary Help .00 .00 .00 .00 2,059.41 .00 .00 .00 410.130 Overtime .00 .00 .00 .00 392.37 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 5.00 .00 .00 .00 420.120 FICA Taxes .00 .00 .00 .00 457.78 .00 .00 .00 420.130 Group Insurance .00 .00 .00 .00 2,203.68 .00 .00 .00 420.140 Retirement .00 .00 .00 .00 1,091.97 .00 .00 .00 420.150 Workers Compensation .00 .00 .00 .00 157.87 .00 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $11,002.35 $0.00 $0.00 $0.00 Run by Dora Cross on 05/22/2026 14:41:07 PM Page 23 of 65 T 0 W O 0 W N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 1,376.00 .00 .00 .00 Audit Expense Totals $0.00 $0.00 $0.00 $0.00 $1,376.00 $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 28,820.92 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 .00 452.07 625.00 625.00 625.00 450.430 Maint & Repairs .00 .00 .00 .00 5,019.70 16,000.00 16,000.00 16,000.00 Support Goods &Services Totals $0.00 $0.00 $0.00 $0.00 $126,911.11 $142,625.00 $142,625.00 $142,625.00 Sub -Department 240 - North Star Elementary Totals $0.00 $0.00 $0.00 $0.00 $139,289.46 $142,625.00 $142,625.00 $142,625.00 Department 234 - School Buildings Totals $0.00 $0.00 $0.00 $24,500.00 $142,319.90 $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 05/22/2026 14:41:07 PM Page 24 of 65 (Q (D W O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 .00 439.94 .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 33.63 .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 11.70 .00 .00 .00 Personnel Services Totals $2,679.21 $3,068.80 $226.23 $0.00 $485.27 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 592.66 1,260.24 5,000.00 1,238.00 .00 .00 (5,000.00) Professional Services Totals $0.00 $592.66 $1,260.24 $5,000.00 $1,238.00 $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 Uablity 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 4,786.46 5,600.00 5,600.00 5,600.00 450.360 Fuel- Heating .00 17,528.22 19,196.14 25,000.00 16,425.11 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 $26,662.39 $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 $28,385.66 $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 1,200.00 760.53 .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) Run by Dora Cross on 05/22/2026 14:41:07 PM Page 25 of 65 0 W N 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $5,626.18 $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 $5,626.18 $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 .00 184.44 240.00 240.00 240.00 450.350 Electricity .00 .00 .00 .00 1,118.95 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 3,940.00 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 1,775.49 3,000.00 3,000.00 3,000.00 Support Goods &Services Totals $0.00 $0.00 $0.00 $0.00 $16,053.91 $12,380.00 $13,880.00 $12,380.00 Department 251 - Egan Way Cottages Totals $0.00 $0.00 $0.00 $0.00 $16,217.81 $12,380.00 $13,880.00 $12,380.00 EXPENSE TOTALS $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $898,357.39 $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 $1,087,484.61 $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 $898,357.39 $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 $189,127.22 $0.00 $0.00 ($673,200.00) Run by Dora Cross on 05/22/2026 14:41:07 PM Page 26 of 65 0 W w 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 05/22/2026 14:41:07 PM Page 27 of 65 0 W 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 8,169.64 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 .00 424.07 .00 .00 .00 Interest Earnings Totals $1,370.84 $5,579.47 $8,631.82 $0.00 $8,593.71 $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 $458,677.51 $419,500.00 $419,500.00 $47,500.00 REVENUE TOTALS $257,042.41 $286,640.68 $406,225.69 $372,000.00 $458,677.51 $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 55.00 .00 .00 .00 .00 .00 .00 .00 Legal Semces 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 67,717.36 68,774.70 10,639.90 70,000.00 55,927.94 75,000.00 75,000.00 5,000.00 446.120 Maint & Repairs 164,235.49 196,900.16 246,989.52 200,000.00 22,246.62 200,000.00 200,000.00 .00 446.125 Grading / Ditching 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 05/22/2026 14:41:07 PM Page 28 of 65 T (Q 0 W 0 00 N K'ODIAg ISIAND BORO 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 to FY27 L2 Fund 240 - Womens Bay Road Service Area Totals REVENUE TOTALS $257,042.41 $286,640.68 $406,225.69 $372,000.00 $458,677.51 $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 $351,612.48 $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 60,364.68 .00 .00 .00 361.300 Change in Fair Market Value (19,799.91) 34,415.39 27,470.71 .00 5,572.18 .00 .00 .00 Interest Earnings Totals $11,850.66 $81,885.57 $89,604.83 $0.00 $65,936.86 $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 $677,028.34 $608,000.00 $608,000.00 $31,000.00 REVENUE TOTALS $469,299.59 $565,445.70 $669,173.24 $577,000.00 $677,028.34 $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 05/22/2026 14:41:07 PM Page 29 of 65 0 W Cn 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 242 - Service Area #1 EXPENSE Department 224 - Road Service District #1 Service District Maint 446.110 Snow Removal / Sanding 193,229.25 165,247.09 122,976.08 240,000.00 123,052.38 240,000.00 240,000.00 .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 Nlaint Totals $367,609.51 $275,373.34 $508,371.72 $535,650.00 $181,053.08 $553,850.00 $553,850.00 $18700.00 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 $203,221.80 $608,000.00 $608,000.00 $31,000.00 EXPENSE TOTALS $374,733.51 $287,651.10 $517,305.52 $577,000.00 $203,221.80 $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 $677,028.34 $608,000.00 $608,000.00 $31,000.00 EXPENSE TOTALS $374,733.51 $287,651.10 $517,305.52 $577,000.00 $203,221.80 $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 $473,806.54 $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 05/22/2026 14:41:07 PM Page 30 of 65 Q v m 0 0 Q c 0 Z3 0 Q 7 7 0 z O N O N D Q 0 73 (Q S Q W 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 244 - Monashka Bay Road Service Area REVENUE Department 000 - Fund Revenues Interest Eamings 361.100 Interest Earnings 6,624.04 9,934.80 13,462.69 .00 12,208.55 .00 .00 .00 361.300 Change in Fair Market Value (3,811.58) 7,045.66 5,928.85 .00 1,261.72 .00 .00 .00 Interest Eamings Totals $2,812.46 $16,980.46 $19,391.54 $0.00 $13,470.27 $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 $81,677.58 $68,000.00 $68,000.00 ($57,000.00) REVENUE TOTALS $57,263.64 $76,125.78 $83,470.16 $125,000.00 $81,677.58 $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 Lega/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 17,276.15 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 Nlaint Totals $25,299.73 $26,287.87 $9,683.97 $114,000.00 $73,701.60 $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 Run by Dora Cross on 05/22/2026 14:41:07 PM Page 31 of 65 (Q 0 W 00 0 W N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $74,201.04 $68,000.00 $68,000.00 ($57,000.00) EXPENSE TOTALS $25,355.83 $26,484.15 $10,431.50 $125,000.00 $74,201.04 $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 $81,677.58 $68,000.00 $68,000.00 ($57,000.00) EXPENSE TOTALS $25,555.83 $26,484.15 $10,431.50 $125,000.00 $74,201.04 $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 $7,476.54 $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 2,344.62 .00 .00 .00 361.300 Change in Fair Market Value (849.88) 1,171.88 1,004.51 .00 225.12 .00 .00 .00 Interest Earnings Totals $274.96 $2,779.35 $3,373.26 $0.00 $2,569.74 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $15,886.65 $19,547.09 $21,842.77 $18,500.00 $22,687.02 $18,500.00 $18,500.00 $0.00 REVENUE TOTALS $15,886.65 $19,547.09 $21,842.77 $18,500.00 $22,687.02 $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 Run by Dora Cross on 05/22/2026 14:41:07 PM Page 32 of 65 T 0 W 0 W N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 8, 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 $22,687.02 $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 $13,567.19 $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 05/22/2026 14:41:07 PM Page 33 of 65 (Q 0 O 00 N K'ODIAg ISIAND BORO 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 to 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 PIERS on Behalf Payment 2,133.45 3,208.20 5,648.86 .00 6,917.28 .00 .00 .00 State Shared Revenues Totals $2,133.45 $3,208.20 $5,648.86 $0.00 $6,917.28 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 29,611.39 37,904.09 55,256.10 .00 58,749.99 .00 .00 .00 361.300 Change in Fair Market Value (11,393.50) 27,686.21 23,455.11 .00 5,461.50 .00 .00 .00 Interest Earnings Totals $18,217.89 $65,590.30 $78,711.21 $0.00 $64,211.49 $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 $972,721.43 $894,000.00 $894,000.00 $44,500.00 REVENUE TOTALS $701,604.56 $783,009.34 $1,076,533.72 $849,500.00 $972,721.43 $894,000.00 $894,000.00 $44,500.00 EXPENSE Department 212 - Bayside Fire Station Personnel Services 410.110 Salaries 81,120.55 113,680.06 128,564.35 129,216.00 113,995.43 131,800.00 131,800.00 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 1,100.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 8.04 13.51 128.93 230.00 114.59 250.00 250.00 20.00 420.120 FICA Taxes 8,902.56 15,326.69 17,659.13 17,627.00 13,928.94 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 32,278.34 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 7,366.16 17,000.00 17,000.00 2,737.00 Personnel Services Totals $177,809.12 $268,826.69 $329,117.47 $328,443.00 $263,794.61 $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 05/22/2026 14:41:08 PM Page 34 of 65 (Q 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Legal Se-Ces 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 15,039.40 20,000.00 20,000.00 .00 450.120 Printing / Binding 1,570.72 746.70 669.15 2,000.00 509.13 1,500.00 1,500.00 (500.00) 450.130 Postage .00 193.63 .00 500.00 38.05 500.00 500.00 .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 4,562.60 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 43,988.58 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 6,729.17 7,000.00 7,000.00 1,000.00 450.350 Electricity 10,537.26 13,451.26 16,515.08 17,000.00 13,560.05 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 2,500.00 816.23 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 05/22/2026 14:41:08 PM Page 35 of 65 T 2) (Q N O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 15:000.00 878.23 15:000.00 ,5,000.00 .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 1,000.00 100.00 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 $188,927.99 $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 $461,233.39 $894,000.00 $894,000.00 $44,500.00 EXPENSE TOTALS $427,432.74 $760,249.40 $717,093.05 $849,500.00 $461,233.39 $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 $972,721.43 $894,000.00 $894,000.00 $44,500.00 EXPENSE TOTALS $427,432.74 $760,249.40 $717,093.05 $849,500.00 $461,233.39 $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 $511,488.04 $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 05/22/2026 14:41:08 PM Page 36 of 65 CQ 0 w 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 Eamings 361.100 Interest Earnings 20,740.82 30,776.37 39,776.46 2,000.00 38,302.99 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 3,630.14 .00 .00 .00 Interest Earnings Totals $9,773.55 $52,156.55 $57,525.29 $2,000.00 $41,933.13 $20,000.00 $20,000.00 $18,000.00 Miscellaneous - Classified 380.170 Other 200.00 .00 300.00 .00 .00 .00 .00 .00 380.240 Rental Income 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 Other Financing Sources 389.100 Use of Fund Balance .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 391.450 Capital Projects .00 .00 25,000.00 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $163,841.17 $215,660.76 $308,765.02 $323,100.00 $238,483.51 $453,100.00 $453,100.00 $130,000.00 REVENUE TOTALS $163,841.17 $215,660.76 $308,765.02 $323,100.00 $238,483.51 $453,100.00 $453,100.00 $130,000.00 EXPENSE Department 214 - Bells Flats Russian Creek Personnel Services 410.110 Salaries 118.86 315.98 .00 2,000.00 920.86 2,000.00 2,000.00 .00 410.120 Temporary Help 1,695.37 5,416.77 27.53 500.00 .00 500.00 500.00 .00 410.130 Overtime 48.83 .00 .00 .00 25.37 .00 .00 .00 410.150 Volunteer Stipends .00 .00 .00 .00 .00 20,300.00 20,300.00 20,300.00 420.110 Unemployment Taxes .02 .03 .00 50.00 .94 50.00 50.00 .00 420.120 FICA Taxes 142.10 437.38 2.11 150.00 63.88 150.00 150.00 .00 420.130 Group Insurance 108.56 216.90 .00 250.00 125.81 150.00 150.00 (100.00) 420.140 Retirement 36.53 69.15 .00 100.00 205.11 200.00 200.00 100.00 420.150 Workers Compensation 83.47 216.43 47.92 250.00 18.84 100.00 100.00 (150.00) Personnel Services Totals $2,233.74 $6,672.64 $77.56 $3,300.00 $1,360.81 $23,450.00 $23,450.00 $20,150.00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 37 of 65 (Q O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 Lega/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 450.110 Operating Supplies 450.120 Printing / Binding 450.130 Postage 450.140 Dues / Books / Subscriptions 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.180 Equipment Rental 450.210 Food / Business Lunch/Meeting Rooms 450.221 Property Insurance 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts 450.227 Supplemental Firefighter Insurance Coverage 450.228 Auto Liability Insurance 450.300 Travel / Per Diem 450.310 Training Materials 450.320 Bad Debt Expense 450.340 Telephone/Communications 450.350 Electricity 450.360 Fuel - Heating 450.365 Fuel - Vehicle 450.430 Maint & Repairs 450.440 Auto Maint & Repairs 450.451 Licenses & Permits 450.460 Cleaning Supplies 450.461 Safety Supplies 450.550 Volunteer Physicals Support Goods & Services Totals Run by Dora Cross on 05/22/2026 14:41:08 PM 35.42 644.64 .00 1,000.00 194.06 1,000.00 1,000.00 .00 5,667.04 7,559.74 6,692.33 20,000.00 25,628.25 29,450.00 29,450.00 9,450.00 .00 746.70 669.15 500.00 509.13 500.00 500.00 .00 .00 208.60 .00 100.00 .00 100.00 100.00 .00 550.00 2,125.00 257.76 500.00 225.00 400.00 400.00 (100.00) .00 384.58 .00 4,000.00 .00 2,500.00 2,500.00 (1,500.00) 4,536.70 4,876.30 59,482.55 10,000.00 26.60 20,000.00 20,000.00 10,000.00 .00 .00 .00 500.00 .00 1,000.00 1,000.00 500.00 114.84 77.24 102.65 1,000.00 .00 1,000.00 1,000.00 .00 2,933.00 3,866.00 4,451.00 5,000.00 2,236.67 6,000.00 6,000.00 1,000.00 340.00 339.00 590.00 600.00 972.00 1,500.00 1,500.00 900.00 (2,582.00) (2,069.00) (535.00) .00 .00 .00 .00 .00 3,241.00 3,565.10 3,565.10 5,000.00 3,021.00 5,000.00 5,000.00 .00 .00 .00 6,066.00 .00 3,891.41 .00 .00 .00 .00 .00 .00 2,000.00 1,925.00 3,000.00 3,000.00 1,000.00 .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 .41 .20 287.13 .00 .49 .00 .00 .00 2,132.27 2,198.67 2,256.06 2,200.00 1,886.81 2,500.00 2,500.00 300.00 4,232.54 5,599.72 5,016.00 6,000.00 4,488.37 7,000.00 7,000.00 1,000.00 7,981.49 7,581.47 5,000.56 8,500.00 5,875.80 8,000.00 8,000.00 (500.00) 573.07 149.23 186.47 1,000.00 69.65 1,000.00 1,000.00 .00 4,864.02 11,832.57 24,549.76 25,000.00 67,182.13 35,000.00 35,000.00 10,000.00 1,430.99 1,311.44 890.40 10,000.00 3,810.57 20,000.00 20,000.00 10,000.00 55.00 15.00 149.50 .00 42.00 200.00 200.00 200.00 .00 .00 48.48 400.00 .00 500.00 500.00 100.00 .00 3,865.23 .00 .00 4,335.85 1,500.00 1,500.00 1,500.00 .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 $36,105.79 $54,877.43 $119,725.90 $113,300.00 $126,320.79 $157,150.00 $157,150.00 $43,850.00 Page 38 of 65 0 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 6,722.50 100,000.00 100,000.00 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 $6,722.50 $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 $139,265.25 $453,100.00 $453,100.00 $130,000.00 EXPENSE TOTALS $229,325.68 $73,489.97 $124,068.94 $323,100.00 $139,265.25 $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 $238,483.51 $453,100.00 $453,100.00 $130,000.00 EXPENSE TOTALS $229,325.68 $73,489.97 $124,068.84 $323,100.00 $139,265.25 $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 $99,218.26 $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 Properly 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 Eamings 361.100 Interest Earnings 1,489.34 1,932.01 2,719.37 .00 2,199.37 950.00 950.00 950.00 361.300 Change in Fair Market Value (1,334.56) 1,340.31 1,209.70 .00 225.15 .00 .00 .00 Interest Earnings Totals $154.78 $3,272.32 $3,929.07 $0.00 $2,424.52 $950.00 $950.00 $950.00 Department 000 - Fund Revenues Totals $20,316.71 $24,054.80 $27,813.43 $24,000.00 $28,167.75 $25,950.00 $25,950.00 $1,950.00 REVENUE TOTALS $20,316.71 $24,054.80 $27,813.43 $24,000.00 $28,167.75 $25,950.00 $25,950.00 $1,950. 00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 39 of 65 0 Cn 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 Services 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 & Services 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 5upport Goods &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 $28,167.75 $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 $4,082.96 $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 .00 912.71 .00 .00 .00 361.300 Change in Fair Market Value (376.58) 588.10 456.36 .00 90.08 .00 .00 .00 Interest Earnings Totals $240.18 $1,418.95 $1,472.83 $0.00 $1,002.79 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,702.39 $7,630.00 $7,630.00 $305.00 REVENUE TOTALS $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,702.39 $7,630.00 $7,630.00 $705. 00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 40 of 65 Q v m 0 0 Q c 0 Z3 O Q 7 7 0 z O N O N i D Q 0 73 (Q S Q 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 260 - Woodland Acres Street Light Sery EXPENSE Department 230 - Woodland Acres Street Lights Support Goads & 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 5,444.55 7,505.00 7,505.00 255.00 Support Goods & Services Totals $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,557.55 $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 $5,557.55 $7,630.00 $7,630.00 $305.00 EXPENSE TOTALS $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,557.55 $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 $8,702.39 $7,630.00 $7,630.00 $305.00 EXPENSE TOTALS $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,557.55 $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 $3,144.84 $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 $150. 00 Interest Earnings 361.100 Interest Earnings 880.13 1,184.20 1,441.66 .00 1,274.28 .00 .00 .00 361.300 Change in Fair Market Value (556.88) 818.05 657.42 .00 120.30 .00 .00 .00 Interest Earnings Totals $323.25 $2,002.25 $2,099.08 $0.00 $1,394.58 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $2,311.67 $4,112.65 $4,624.84 $2,500.00 $4,007.30 $2,600.00 $2,600.00 $100.00 REVENUE TOTALS $2,311.67 $4,112.65 $4,624.84 $2,500.00 $4,007.30 $2,600.00 $2,600.00 $100.00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 41 of 65 T (Q 0 00 0 00 N %ODIC%ISl�ND BORO 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 to FY27 Amount 2027 Level 1 2027 Level 2 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 1,081.66 2,475.00 2,475.00 75.00 support Goods &Services Totals $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,184.66 $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 $1,184.66 $2,600.00 $2,600.00 $100.00 EXPENSE TOTALS $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,184.66 $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 $4,007.30 $2,600.00 $2,600.00 $100.00 EXPENSE TOTALS $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,184.66 $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 $2,822.64 $0.00 $0.00 $0.00 Fund 262 - Mission lake Tidegate Service Ar 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 2,348.80 600.00 600.00 .00 361.300 Change in Fair Market Value (1,081.63) 1,558.41 1,261.73 .00 225.28 .00 .00 .00 Interest Earnings Totals $609.29 $3,824.52 $4,021.82 $600.00 $2,574.08 $600.00 $600.00 $0.00 Department 000 - Fund Revenues Totals $2,210.53 $5,476.35 $6,228.47 $600.00 $2,574.08 $600.00 $600.00 $0.00 REVENUE TOTALS $2,210.53 $5,476.35 $6,228.47 $600.00 $2,574.08 $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 .00 842.42 .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 89.01 .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 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 42 of 65 Q v m 0 0 Q c 0 Z3 0 Q 7 7 0 z O N C) N i D Q 0 73 (Q S Q 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 30.89 .00 .00 .00 Personnel 5ervices Totals $682.13 $0.00 $339.79 $580.00 $1,552.50 $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 & 5ervices 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 $1,699.48 $600.00 $600.00 $0.00 EXPENSE TOTALS $876.13 $92.00 $1,083.59 $600.00 $1,699.48 $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 $2,574.08 $600.00 $600.00 $0.00 EXPENSE TOTALS $876.13 $92.00 $1,083.59 $600.00 $1,699.48 $600.00 $600.00 $0.00 Fund 262 - Mission Lake Tidegate Service Ar Totals $1,334.40 $5,384.35 $5,144.88 $0.00 $874.60 $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 - Diploid 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 2,561.72 .00 .00 .00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 43 of 65 0 O 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 273 - Diploid 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 .00 398.53 .00 .00 .00 Interest Earnings Totals $1,234.02 $3,647.62 $6,663.64 $0.00 $2,960.25 $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 $22,124.11 $13,408.00 $13,408.00 ($65,687.00) REVENUE TOTALS $35,994.33 $46,729.02 $34,213.07 $79,095.00 $22,124.11 $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 $22,124.11 $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 - Diploid Class Action Settlement Totals $35,994.33 $46,729.02 $34,213.07 $0.00 ($56,970.89) $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 1,433,481.59 1,730,000.00 1,730,000.00 120,000.00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 44 of 65 Q v m 0 0 Q c 0 Z3 O Q 7 7 0 z 0 N O N D Q 0 73 (Q S Q 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 .00 135,551.07 .00 .00 .00 Interest Earnings Totals $426,115.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,569,032.66 $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 $6.00 Department 000 - Fund Revenues Totals $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,569,032.66 $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 $1,569,032.66 $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 $1,569,032.66 $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 $1,569,032.66 $0.00 $0.00 $0.00 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 317.110 Bed Tax Revenue - On Road System 89,156.87 79,122.81 84,191.73 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 16,497.90 25,000.00 25,000.00 5,000.00 Sales Taxes Totals $122,016.24 $99,209.69 $105,265.22 $100,000.00 $84,138.48 $105,000.00 $105,000.00 $5,000.00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 45 of 65 0 N 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Interest Eamings 361.100 Interest Earnings 2,601.71 4,122.72 5,379.13 .00 4,427.03 .00 .00 .00 361.300 Change in Fair Market Value (1,057.76) 3,051.36 2,476.11 .00 364.35 .00 .00 .00 Interest Eamings Totals $1,543.95 $7,174.08 $7,855.24 $0.00 $4,791.38 $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 $88,929.86 $105,000.00 $105,000.00 ($15,200.00) REVENUE TOTALS $123,560.19 $106,383.77 $113,120.46 $120,200.00 $88,929.86 $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 $0.00 $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 05/22/2026 14:41:08 PM Page 46 of 65 T (Q 0 w 0 00 N K'ODIAg ISIAND BORO 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 to 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 $88,929.86 $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 $10,135.86 $0.00 $0.00 $0.00 Fund 278 - Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues 5tate 5hared 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 4,471.75 .00 .00 .00 361.300 Change in Fair Market Value (850.22) 1,426.63 1,605.76 .00 187.70 .00 .00 .00 Interest Earnings Totals $562.44 $3,737.61 $5,412.34 $0.00 $4,659.45 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $7,307.44 $23,850.11 $45,647.34 $20,000.00 $57,031.95 $20,000.00 $20,000.00 $0.00 REVENUE TOTALS $7,307.44 $23,850.11 $45,647.34 $20,000.00 $57,031.95 $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 $57,031.95 $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 $57,031.95 $0.00 $0.00 $0.00 Run by Dora Cross on 05/22/2026 14:41:08 PM Page 47 of 65 T (Q (D O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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) 847,130.00 847,130.00 947,130.00 311.200 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 720,866.92 729,334.60 732,912.48 720,000.00 500,765.20 720,000.00 720,000.00 .00 Non -Ad Valorem Taxes Totals $720,866.92 $729,334.60 $732,912.48 $720,000.00 $500,765.20 $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 .00 .00 3,855,000.00 .00 .00 .00 .00 .00 393.600 Premium on Bonds .00 .00 343,517.00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $0.00 $0.00 $4,198,517.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,263,204.17 $5,322,997.00 $5,322,997.00 ($844,865.00) REVENUE TOTALS $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,263,204.17 $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) Professiona/Servtces 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 05/22/2026 14:41:08 PM Page 48 of 65 (Q CD ()I Cn 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $3,263,204.17 $5,322,997.00 $5,322,997.00 ($844,865.00) Run by Dora Cross on 05/22/2026 14:41:09 PM Page 49 of 65 tQ CD Cn 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budoet Amount 2027 Level 1 2027 Level 2 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 ($2,903,915.50) $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 Giants 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 18,908.60 20,665.99 67,230.82 41,608.00 33,295.39 63,500.00 63,500.00 21,892.00 State Shared Revenues Totals $18,908.60 $20,665.99 $67,230.82 $41,608.00 $33,295.39 $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 37,196.59 35,000.00 42,727.26 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 5,360.15 .00 .00 .00 Interest Earnings Totals ($20,316.94) $60,129.20 $51,433.51 $35,000.00 $48,087.41 $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 14,699.62 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 $15,568.06 $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 $5,892,881.52 $4,381,058.00 $3,936,141.15 $4,312,934.00 $4,312,934.00 ($68,124.00) REVENUE TOTALS $4,126,644.09 $4,250,013.58 $5,892,881.52 $4,381,058.00 $3,936,141.15 $4,312,934.00 $4,312,934.00 ($68,124.00) Run by Dora Cross on 05/22/2026 14:41:09 PM Page 50 of 65 Q v m 0 0 Q c 0 Z3 0 Q 7 7 0 Z 0 N O N O D Q 0 73 (Q S Q (Q 4 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Personnel Services 410.110 Salaries 531,811.44 544,113.08 599,678.24 637,316.00 469,639.97 579,472.00 579,472.00 (57,844.00) 410.120 Temporary Help 13,798.81 10,583.37 38,070.46 40,000.00 12,755.02 15,000.00 15,000.00 (25,000.00) 410.130 Overtime 10,859.17 7,426.74 8,304.86 20,000.00 7,984.47 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 63.50 567.89 700.00 430.81 606.00 606.00 (94.00) 420.120 FICA Taxes 41,716.44 42,737.67 46,100.04 53,513.00 36,492.36 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 132,234.36 134,949.38 146,027.27 186,218.00 119,502.86 175,899.00 175,899.00 (10,319.00) 420.150 Workers Compensation 21,326.77 23,130.62 30,401.34 31,408.00 9,029.46 17,433.00 17,433.00 (13,975.00) Personne/Services Totals $947,121.46 $967,669.31 $1,080,714.07 $1,197,832.00 $829,956.29 $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 75,000.00 188,987.43 150,000.00 150,000.00 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 $287,564.98 $230,000.00 $230,000.00 ($75,000.00) Legal ServweS 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 28,641.05 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 Run by Dora Cross on 05/22/2026 14:41:09 PM Page 51 of 65 2) (Q 0 UI 00 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 10,000.00 440.00 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 1,049.32 1,500.00 1,500.00 (500.00) 450.350 Electricity 23,164.52 30,970.85 20,514.35 30,000.00 20,556.22 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 6,045.13 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 28,079.95 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 330,396.00 333,936.00 353,952.00 375,200.00 296,700.00 375,000.00 375,000.00 (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 $575,922.40 $804,700.00 $804,700.00 ($136,843.00) Run by Dora Cross on 05/22/2026 14:41:09 PM Page 52 of 65 T 2) (Q 0 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $g.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 $1,863,456.67 $2,984,286.00 $2,984,286.00 $121,444.00 Sub -Department 702 - Leachate Plant Personnel Services 410.110 Salaries 203,385.44 214,661.99 228,880.46 186,988.00 179,536.28 229,167.00 229,167.00 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 6,610.93 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 1,969.89 1,200.00 1,200.00 (1,800.00) 420.110 Unemployment Taxes 20.51 26.05 220.59 225.00 152.60 236.00 236.00 11.00 420.120 FICA Taxes 15,289.32 16,362.38 16,953.99 17,212.00 13,872.21 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 37,100.52 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 3,172.48 6,803.00 6,803.00 (3,299.00) Personnel Services Totals $347,268.78 $365,254.35 $396,046.47 $374,088.00 $296,927.91 $419,862.00 $419,862.00 $45,774.00 Run by Dora Cross on 05/22/2026 14:41:09 PM Page 53 of 65 (Q M O 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 16,267.70 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 34,875.46 40,000.00 40,000.00 (35,000.00) Professional Services Totals $90,057.76 $92,672.97 $111,189.19 $205,000.00 $51,248.16 $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 18,164.48 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 256.33 251.83 415.96 300.00 336.96 350.00 350.00 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 5,000.00 587.00 .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 77,429.28 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 17,605.87 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 2,605.91 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 05/22/2026 14:41:09 PM Page 54 of 65 T (Q 0 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $243,260.32 $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 $849,359.17 $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 $2,712,815.84 $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 $2,712,815.84 $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 $5,892,881.52 $4,381,058.00 $3,936,141.15 $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 $2,712,815.84 $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) ($133,876.88) $0.00 $1,223,325.31 $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 .00 322,868.88 .00 .00 .00 Run by Dora Cross on 05/22/2026 14:41:09 PM Page 55 of 65 2) (Q 0 N 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 29,177.18 .00 .00 .00 Interest Earnings Totals $341,658.17 $631,077.51 $659,080.82 $0.00 $352,046.06 $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 $143,210.1; $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 $Too Department 000 - Fund Revenues Totals $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,620,962.06 $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 $1,620,962.06 $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 Professional Services 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 Run by Dora Cross on 05/22/2026 14:41:09 PM Page 56 of 65 N C) N D Q 0 73 fQ S CD Q 2) QQ 0 w 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $1,394,272.00 $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 $1,394,272.00 $1,620,962.06 $1,384,272.00 $1,384,272.00 $0.00 EXPENSE TOTALS $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,394,272.00 $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 $1,357,273.81 $0.00 $0.00 $0.00 Fund 545 - Long Term Care Center REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 110,334.74 150,208.76 182,436.75 80,000.00 144,567.66 .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 10,557.85 .00 .00 .00 Interest Earnings Totals $500,721.30 $614,419.51 $611,557.11 $80,000.00 $155,125.51 $0.00 $0.00 ($80,000.00) Rents & Roya/n'es 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 05/22/2026 14:41:09 PM Page 57 of 65 0 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $1,376,744.55 $1,123,628.00 $1,111,784.51 $1,043,628.00 $1,043,628.00 ($80,000.00) REVENUE TOTALS $1,265,508.74 $1,607,433.98 $1,376,744.55 $1,123,628.00 $1,111,784.51 $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 Legal5eivices 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 2013E -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 $1,607,433.98 $1,376,744.55 $1,123,628.00 $1,111,784.51 $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) Run by Dora Cross on 05/22/2026 14:41:09 PM Page 58 of 65 CQ CD 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 545 -Long Term Care Center Totals $1,237,480.82 $939,800.68 $715,478.62 $0.00 $979,531.73 $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 4,490.37 5,864.00 5,864.00 439.00 State Shared Revenues Totals ($7,339.02) $2,211.78 $13,237.77 $5,425.00 $4,490.37 $5,864.00 $5,864.00 $439.00 Interest Earnings 361.100 Interest Earnings 62,211.60 98,813.51 125,727.22 .00 119,782.93 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 10,223.07 .00 .00 .00 Interest Earnings Totals $394,494.67 $519,325.54 $509,724.99 $18,395.00 $147,071.12 $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 2,279.00 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 $721,312.88 $784,332.00 $784,332.00 $1,588.00 Miscellaneous - Classifed 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 $1,673,330.27 $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 $1,673,330.27 $1,436,150.00 $1,436,150.00 ($718,003.00) Run by Dora Cross on 05/22/2026 14:41:10 PM Page 59 of 65 0 Cn Cn 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 74,877.28 71,801.00 71,801.00 (11,406.00) 410.120 Temporary Help 3,424.37 1,876.24 1,615.32 5,000.00 898.61 .00 .00 (5,000.00) 410.130 Overtime 1,953.63 1,302.65 2,224.81 2,500.00 3,543.37 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 1,100.00 1,200.00 1,200.00 (400.00) 420.110 Unemployment Taxes 12.20 9.98 88.33 97.00 82.71 76.00 76.00 (21.00) 420.120 FICA Taxes 11,555.91 6,635.77 7,109.29 7,444.00 5,920.29 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 21,812.47 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 1,949.36 2,023.00 2,023.00 (2,151.00) Personnel Services Totals $232,909.87 $168,683.45 $188,753.95 $182,932.00 $160,464.71 $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 2,986.05 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 1,651.11 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 $27,594.38 $22,750.00 $22,750.00 ($36,600.00) Capita/ 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 Out/ay Totals $0.00 $0.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 ($25,000.00) Run by Dora Cross on 05/22/2026 14:41:10 PM Page 60 of 65 Q v m 0 0 Q c 0 Z3 O Q 7 7 0 z 0 N C) N D Q 0 73 fQ S Q (Q M 0 00 N Budget Worksheet Report %ODIC%ISl�ND Budget Year 2027 BORO UGH 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 $9,934.00 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 86,204.03 115,000.00 115,000.00 15,000.00 481.130 System Maint & Repair 3,771.99 2,618.44 2,428.55 25,000.00 2,336.85 5,000.00 5,000.00 (20,000.00) Heating Totals $118,456.01 $114,525.00 $78,599.14 $125,000.00 $88,540.88 $120,000.00 $120,000.00 ($5,000.00) Electrical 482.110 Electrical- Light & Power 122,919.56 116,565.61 136,022.70 200,000.00 107,633.81 140,000.00 140,000.00 (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) E/ect ica/Totals $179,550.27 $120,828.77 $140,831.40 $245,000.00 $115,935.20 $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 6,748.76 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 5,204.24 20,000.00 20,000.00 (10,000.00) Plumbing Totals $106,231.83 $68,631.06 $83,530.76 $118,000.00 $54,273.58 $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 Run by Dora Cross on 05/22/2026 14:41:10 PM Page 61 of 65 T (Q 0 00 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 2,582.69 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 6,879.90 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 2,198.71 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 $74,884.95 $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 $574,648.15 $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 $574,648.15 $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 $1,673,330.27 $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 $574,648.15 $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 $1,098,682.12 $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 Eamings 361.100 Interest Earnings 3,221.01 5,777.78 7,421.37 .00 6,902.10 .00 .00 .00 361.300 Change in Fair Market Value (1,193.66) 3,927.53 3,511.83 .00 624.94 .00 .00 .00 Interest Earnings Totals $2,027.35 $9,705.31 $10,933.20 $0.00 $7,527.04 $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 05/22/2026 14:41:10 PM Page 62 of 65 (D 0 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 - Class/tied 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 $88,654.54 $88,672.00 $88,672.00 ($33,625.00) REVENUE TOTALS $96,782.51 $99,185.31 $93,010.70 $122,297.00 $88,654.54 $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 7,171.54 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 7.84 6.00 6.00 (12.00) 420.120 FICA Taxes 275.02 315.15 606.99 1,344.00 581.82 461.00 461.00 (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 1,714.09 1,798.00 1,798.00 (3,180.00) 420.150 Workers Compensation 152.39 143.55 351.08 754.00 188.87 160.00 160.00 (594.00) Personnel Services Totals $6,093.12 $6,805.14 $13,504.38 $31,689.00 $12,652.19 $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 1,260.02 .00 .00 (1,500.00) Support Goods & Services Totals $4,707.92 $5,924.28 $5,807.96 $2,000.00 $3,594.45 $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 5,552.55 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 $5,552.55 $7,000.00 $7,000.00 $2,000.00 Run by Dora Cross on 05/22/2026 14:41:10 PM Page 63 of 65 (D 0 O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 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 4,654.07 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 $4,654.07 $6,000.00 $6,000.00 ($3,500.00) Plumbing 483.110 Water 8,337.32 8,594.92 8,563.53 10,000.00 7,246.77 10,000.00 10,000.00 .00 483.130 System Maint & Repair 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) Air Conditioning 484.110 Utilities - Ventilate .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 29,723.88 3,214.00 3,214.00 (1,827.00) Miscellaneous Totals $748.87 $2,775.94 $921.49 $7,541.00 $32,005.25 $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 $81,741.02 $88,672.00 $88,672.00 ($33,625.00) EXPENSE TOTALS $79,090.78 $82,393.05 $117,328.95 $122,297.00 $81,741.02 $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 $88,654.54 $88,672.00 $88,672.00 ($33,625.00) EXPENSE TOTALS $79,090.78 $82,393.05 $117,328.95 $122,297.00 $81,741.02 $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 $6,913.52 $0.00 $0.00 $0.00 Run by Dora Cross on 05/22/2026 14:41:10 PM Page 64 of 65 O 00 N K'ODIAg ISIAND BORO UGH Budget Worksheet Report Budget Year 2027 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Diff FY26 to FY27 Account Account Description Amount Amount Amount Budget Amount 2027 Level 1 2027 Level 2 L2 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous -Classified 380.215 Customer Charges 325,980.82 322,003.80 313,728.28 310,000.00 235,206.76 310,000.00 310,000.00 .00 Miscellaneous - Class/tied Totals $325,980.82 $322,003.80 $313,728.28 $310,000.00 $235,206.76 $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 $235,206.76 $310,000.00 $310,000.00 $0.00 REVENUE TOTALS $325,980.82 $322,003.80 $313,728.28 $310,000.00 $235,206.76 $310,000.00 $310,000.00 $0.00 EXPENSE Department 760 - NIRF or 911 Service Personne/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 $235,206.76 $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 $150,642.50 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $48,564,350.44 $44,863,523.33 $52,655,006.82 $45,307,990.00 $39,509,539.63 $43,060,889.00 $42,543,354.00 ($2,247,101.00) EXPENSE GRAND TOTALS $54,050,050.78 $39,141,084.03 $47,554,256.65 $44,634,790.00 $30,956,147.52 $43,060,889.00 $42,543,354.00 ($1,573,901.00) Net Grand Totals ($5,485,700.34) $5,722,439.30 $5,100,750.17 $673,200.00 $8,553,392.11 $0.00 $0.00 ($673,200.00) Run by Dora Cross on 05/22/2026 14:41:10 PM Page 65 of 65 AGENDA ITEM O.B. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ,�. ASSEMBLY SPECIAL MEETING SUBJECT: Ordinance For Introduction - 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" /_1N11=1:7hi FIN 0VA= ii 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 when taxes become delinquent shall be fixed by resolution. Kodiak Island Borough Page 72 of 82 Ordinance For Introduction - Ordinance No. FY2027-02, Receiving The 2026... AGENDA ITEM O.B. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY SPECIAL MEETING (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 Page 73 of 82 Ordinance For Introduction - Ordinance No. FY2027-02, Receiving The 2026... AGENDA ITEM O.B. 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 20, 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 20, 2026, and presented to the Assembly May 20, 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 7.35 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. FY2027-02 Page 1 of 4 Page 74 of 82 Ordinance For Introduction - Ordinance No. FY2027-02, Receiving The 2026... AGENDA ITEM O.B. 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 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 the net taxable roll for real property in the amount of $1,750,239,259 and personal property in the amount of $190,546,846 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 $116,855,297 and personal property in the amount of $1,532,393 producing taxes for this service area of $384,760. 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 $408,072,815 and personal property in the amount of $3,782,024 producing taxes for this service area of $617,782. 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 $34,782,359 and personal property in the amount of $934,604 producing taxes for this service area of $71,077. 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 $14,244,200 and personal property in the amount of $34,553 producing taxes for this service area of $20,990. 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 $604,493,020 and personal property in the amount of $7,030,878 producing taxes for this service area of $917,286. 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 $123,245,497 and personal property in the amount of $1,819,091 producing taxes for this service area of $156,331. 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 Ordinance No. FY2027-02 Page 2 of 4 Page 75 of 82 Ordinance For Introduction - Ordinance No. FY2027-02, Receiving The 2026... AGENDA ITEM O.B. 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 above, for the tax year 2026, based on the net taxable roll for real property in the amount of $15,154,100 and personal property in the amount of $7,437,442 producing taxes for this service area of $28,239. 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 $77,923,096 and personal property in the amount of $165,448 producing taxes for this service area of $7,809. 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 $18,178,200 and personal property in the amount of $6,580 producing taxes for this service area of $2,728. 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 $9,434,900 and personal property in the amount of $2,021 producing taxes for this service area of $0.00. 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 Ordinance No. FY2027-02 Page 3 of 4 Page 76 of 82 Ordinance For Introduction - Ordinance No. FY2027-02, Receiving The 2026... AGENDA ITEM O.B. 131 timely postmark only if the return receives a United States Postal Service cancellation on 132 or before the due date. 133 Effective Date. This ordinance shall be effective upon adoption. 134 135 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 136 THIS _ DAY OF _, 2026. 137 138 139 KODIAK ISLAND BOROUGH 140 ATTEST: 141 142 143 144 Jared Griffin, Borough Mayor Nova Javier, MMC, Borough Clerk 145 146 Introduced by: Borough Manager 147 First reading: 148 Second reading/public hearing: 149 150 VOTES: 151 Ayes: 152 Noes: Ordinance No. FY2027-02 Page 4 of 4 Page 77 of 82 Ordinance For Introduction - Ordinance No. FY2027-02, Receiving The 2026... AGENDA ITEM #3.C. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY SPECIAL MEETING SUBJECT: Executive Session - Discussion Of Notice Of Federal Interest (NFI) Pertaining To The Kodiak Community Health Center ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: Move to convene into executive session to discuss the Notice of Federal Interest pertaining to the Kodiak Community Health Center under the authority of KIBC 2.30.030 (F)(1)(B) which is a matter that the immediate public knowledge of which would tend to affect adversely the finances of the Borough. Move to invite the Mayor, Assembly, Manager, and Borough Clerk into executive session. DISCUSSION: ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: KIBC 2.30.030(F). Executive Sessions. The assembly may meet in executive session, at the call of the mayor, deputy presiding officer, or any four members of the assembly, only during a regular or special meeting, to privately discuss matters of confidential concern to the well-being of the borough government. An executive session may be listed on the agenda or may be convened where appropriate concerning an item which appears on the published agenda. Electronic participation is not allowed during executive sessions. 1. Upon adoption of a motion stating the purpose for an executive session, the assembly in closed session may discuss: a. Potential or pending litigation to which the borough may become, or is, a party; b. Any matter the immediate public knowledge of which would tend to affect adversely the finances of the borough; c. Any matter which would tend to defame or prejudice the character or reputation of any person, except that the person may request a public discussion; d. Matters involving negotiations with labor organizations representing borough employees; e. Matters which by law or ordinance are required to be confidential; f. Confidential attorney -client communications made for the purpose of facilitating the rendition of professional legal services to the borough; g. Matters pertaining to personnel; and h. Land acquisition or disposal. Kodiak Island Borough Page 78 of 82 Executive Session - Discussion Of Notice Of Federal Interest (NFI) Perta... 2) cQ m co 0 00 N / KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET / Regular Specia ✓ Date: Convened: Recessed: Reconvened: Adjourned: BY: SECOND: w BY: w SECOND: BY: ,. r SECOND: 5 1 c t 3a� 3�5 BY: & SECOND: J BY: SECOND:"D16 1 �' � YES NO YES NO YES NO YES NO YBS.:N Mr. Ames Mr. Ames Mr. Ames IfMr. Ames Mr. Ames Mr. Gardner Mr. Gardner Mr. Gardnet V Mr. Gardner Mr. Gardner Mr. Johnson Mr. Johnso Mr. Johnson7 � / V Mr. Johnson Mr. Johnson Ms. Roberts Ms. Roberts Ms. Roberts Ms. Roberts Ms. Roberts Mr. Smiley Mr. Smiley V Mr. Smiley Mr. Smiley Mr. Smiley Mr. Whiteside Mr. Whiteside V Mr. Whiteside Mr. Whiteside Mr. Whiteside 1 Mr. Woods Mr. Woods V Mr. Woods Mr. Woods Mr. Woods WOULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE?' TOTAL: TOTAL: �71TOTAL: I D I TOTAL: TOTAL: The mayor may n t vote except in the case wherb only six members of the assen6bly are present and there is a thr a/three tie vote of the assembly. Mayor Griffin Mayor Griffin Mayor Griffin Mayor Griffin Mayor Griffin v CD 00 0 0 00 N) i KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET ' r Regular Special 10 ,f��" Date: Convened: Recessed: rnL--, 951Reconvened: Adjourned: V BY: SECOND: BY: SECOND: Y1 I l 1 BY: Vj SECOND: �S �J BY: SECOND: BY: SECOND: k. YES NO YES NO YES NO YES INO r -� Mr. Ames Mr. Gardner Mr. Ames Mr. Gardner Mr. Ames Mr. Gardner Mr. Ames Mr. Gardner Mr. Ames Mr. Gardner Mr. Johnson. Mr. Johnson Mr. Johnson Mr. Johnson Mr. Johnson Ms. Roberts V,Ms. Roberts Ms. Roberts Ms. Roberts Ms. Roberts Mr. Smiley V 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: TOTAL: The mayor may of 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 Griffin AGENDA ITEM #5.A. KODIAK ISLAND BOROUGH Meeting Type: ksc,A L) Sao u/ h,ci Date: 2'-Z,91 u Please PKIN I vour name leulbiv Phone number Page 81 of 82 AGENDA ITEM #5.A. Kodiak Island Borough �. Assembly Newsletter Vol. FY2026, No. 23 May 29, 2026 At Its Special Meeting Of May 28, 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. AMENDED, ADVANCED Ordinance No. FY2027-01, Adopting The Budget For Fiscal Year 2027 And Appropriating From All Borough Funds To Public Hearing At The Next Regular Meeting Of The Assembly ADVANCED 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 To Public Hearing At The Next Regular Meeting Of The Assembly CONVENED INTO EXECUTIVE SESSION To Discuss The Notice Of Federal Interest Pertaining To The Kodiak Community Health Center (KCHC) Under The Authority Of KIBC 2.30.030 (F)(1)(B) Which Is A Matter That The Immediate Public Knowledge Of Which Would Tend To Affect Adversely The Finances Of The Borough. INVITED The Mayor, Assembly, Manager, and Borough Clerk into executive session. DIRECTION WAS GIVEN To The Borough Manager On How To Proceed Regarding The KCHC Notice of Federal Interest. View our website: Visit our Facebook page: www.kodiakak.us In www.facebook.com/KodiakislandBorough Page 82 of 82