FY2027-01 Budget For Fiscal Year 2027 And Appropriating From All Borough Funds1
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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
$ 534,007
100-110
Borough Clerk
$ 723,094
100-115
Borough Attorney
$ 91,600
100-120
Finance
$ 996,493
100-125
Information Technology
$ 1,219,793
100-130
Assessing
$ 1,151,832
100-135
Engineering & Facilities
$ 1,027,139
100-140
Community Development
$ 743,681
100-142
Building Official
$ 200,309
100-160
Economic Development
$ 600
100-165
General Administration
$ 301,496
Ordinance No. FY2027-01
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100-172
Parks & Recreation
$ 45,000
100-175
Emergency Preparedness
$ 112,500
100-186
Animal Control
$ 152,200
100-190
Education/Culture/Recreation
$ 15,789
100-191
Non -Profit — Kodiak College & Libraries
$ 100,000
100-192-110
Non -Profit — Health & Social Services
$ 85,000
100-192-120
Non -Profit - Education, Culture & Recreation
$ 85,000
100-195
Transfers
$ 799,345
General Fund Subtotal
$ 8,633,769
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 Tidegate
$ 600
273
Opioid 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.
Ordinance No. FY2027-01
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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 FOURTH DAY OF JUNE, 2026
KODIAK ISLAND BOROUGH
r_11011*31111
ed Griffin, Myku
Nova M. Javier, MMC, Borq gh Clerk
Introduced by: Borough Manager
First reading: 05/28/2026
Second reading/public hearing: 06/04/2026
VOTES:
Ayes: Gardner, Johnson, Roberts, Smiley, Whiteside, Woods, and Ames
Noes: None
Ordinance No. FY2027-01
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