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36

Kodiak Island

Borough

Kodiak, Alaska

Popular

Annual

Financial

Report As of June 30, 2014As of June 30, 2014

Kodiak Island Borough Popular Annual Financial Report

2

Table of Contents...

Cover photo by Janel Day

The Popular Annual Financial Report (PAFR) is intended to present a condensed

overview of the Borough’s financial position. Included are messages and infor-

mation from each of our departments representing our effort to keep citizens in-

formed regarding your government’s current activities.

The information in this report is prepared in accordance with the Government Fi-

nance Officers Association standards and is taken from the Comprehensive Annu-

al Financial Report (CAFR). A copy of the complete CAFR is available at the Fi-

nance Department.

We hope you find the report to be informative and we welcome your comments

and suggestions.

GFOA Award for 2013 ..................................................................... 3

Organizational Chart, Mayor and Assembly members ............ 4-5

Where and what is Kodiak Island Borough .............................. 6-7

Financial Information ................................................................ 8-13

Department Messages:

Assessing .......................................................................... 14

Clerk .............................................................................. 15-16

Community Development ............................................ 16-17

Finance/MIS ................................................................... 17-19

Engineering/Facilities ................................................... 20-24

Community Health Care ............................................................... 25

Education ..................................................................................... 26

Emergency Preparedness ............................................................ 27

Fire and Emergency Protection Services ................................... 28

Road Service Maintenance and Repair ....................................... 29

Boards and Commissions rosters ......................................... 30-33

Statistical Information .................................................................. 34

Website .......................................................................................... 35

Charles E. Cassidy Jr.

Borough Manager

Karleton G. Short

Finance Director


35

www.kodiakak.us

The Kodiak Island Borough maintains a website for convenient public access to

local government.

The homepage provides navigational links to information often requested by the

public as well as News and Announcements and a Calendar of current events.

The site also provides a means for public engagement through the Questions &

Comments option.

Links and interior pages include information on a variety of topics, such as:

Borough Mayor and Assembly Members

Boards, Committees, and Commissions

Borough Operations

Fee Schedule

Elections

Job Openings

Tax Filing Forms

Historical Records

Planning and Zoning

Landfill Operations

Requests for Bids & Proposals

Road and Fire Services

The Kodiak Fisheries Research Center Facility

Projects such as the Kodiak High School Addition & Renovation

A Geographic Information System (in Map Services)

To access this information and much more, please visit our website at

www.kodiakak.us

http://www.kodiakak.us

http://www.kodiakak.us


34

Statistical Information...

KODIAK ISLAND BOROUGH

Property Value, Construction, and Bank Deposits

Last Ten Fiscal Years

Construction Property Value

Commercial Residential

Fiscal No. of No. of

year permits Value permits Value Commercial Residential

2005 47 2,097,983 158 10,590,784 133,370,000 210,328,700 482,244,145

2006 30 1,555,718 192 10,372,416 141,434,000 213,258,488 497,589,811

2007 42 3,277,292 148 8,780,900 140,915,000 227,514,405 507,013,524

2008 53 25,269,361 129 7,875,188 139,416,000 275,369,008 542,272,300

2009 50 34,081,887 147 7,848,428 175,141,000 312,122,205 595,391,145

2010 52 4,756,124 156 11,689,178 192,000,000 327,248,533 661,630,592

2011 46 24,165,884 158 6,666,400 194,289,000 317,950,418 721,273,415

48 5,693,295 119 4,477,641 227,392,000 345,529,161 738,505,519

59 85,969,566 160 5,649,717 230,391,000 364,353,810 767,122,801

44 33,062,171 111 3,589,833 252,999,000 386,480,100 788,418,800

Deposits in

local banks

2012

2013

2014

Net

Total Taxable Net Debt Per

Fiscal Assessed Bonded Per Assessed

Year Population Value Debt Capita Value

2005 13,693 (b) 783,907,451 33,080,509 2,416 4.22%

2006 13,457 (c) 783,907,451 31,264,429 2,323 3.99%

2007 13,664 (a) 805,681,814 29,163,349 2,134 3.62%

2008 13,954 (a) 835,525,537 34,957,269 2,505 4.18%

2009 13,860 (a) 870,472,985 32,534,424 2,347 3.74%

2010 13,592 (a) 913,014,985 29,838,432 2,195 3.27%

2011 13,870 (a) 988,879,125 35,124,211 2,532 3.55%

14,041 (a) 1,039,223,833 33,510,913 2,387 3.22%

13,824 (a) 1,085,968,280 55,236,114 3,996 5.09%

13,797 (a) 1,131,476,611 76,227,556 5,525 6.74%2014

KODIAK ISLAND BOROUGH

Ratios of Net Bonded Debt

Last Ten Fiscal Years

2012

2013


3


4

Organizational Chart & Assembly Members...


33

Kodiak Island Borough Boards and Commissions... (cont’d)

Planning and Zoning Commission Scott Arndt, term ends 2015 Kathy Drabek, term ends 2015 Patricia Olsen, term ends 2016 Maria Painter, term ends 2015 Jennifer Richcreek, term ends 2017 Alan Schmitt, term ends 2017 Jay Baldwin, term ends 2016 Service Area No. 1 Board Scott Arndt, term ends 2017 Paul Hansen, term ends 2015 Natasha Hayden, term ends 2016 Curtis Howell, term ends 2015 Bill Mann, term ends 2017 Mike Sirofchuk, term ends 2017 Dennis Symmons, term ends 2016 Solid Waste Advisory Board Steven Neff, term ends 2016 Nick Szabo, term ends 2015 Scott Arndt, Construction Business Representative, term ends 2015 Non-Voting Ex-Officios Dan Rohrer, KIB Assembly Representative Joe Lipka, KIB Staff Representative Robert Gray, USCG Representative Mark Kozak, City of Kodiak Representative Womens Bay Service Area Board David Conrad, term ends 2015 Billy Ecret, term ends 2015 Greg Egle, term ends 2016 David Heuman, term ends 2017 Jessica Horn, term ends 2016 John Isadore, term ends 2017 George Lee, term ends 2017 Non-Voting Ex-Officio Womens Bay Fire Chief, Dale Rice


32

Kodiak Workforce Regional Advisory Council Carol Austerman, KIB Assembly Member Aimee Kniaziowski, City of Kodiak Manager Lorraine Stewart, UAA Kodiak College Rick Kniaziowski, KIBSD Board Member Brian Himelbloom, UAF Kodiak Seafood and Marine Science Center Jacqueline Madsen, Koniag, Inc. Trevor Brown, Kodiak Chamber of Commerce Alma Canete-Hall, Department of Labor Kodiak Job Center Dan C. Jones, LCDR, USCG Robert Banks, Business Management and IT (Family Chiropractic Center) Brenda Zawacki, Human Resource Services (PKIMC) Jared Griffin, Arts and Communication (Kodiak College) Alisha Drabek, Citizen At Large Ex-Officio Staff KIBSD Superintendent, Stewart McDonald Mission Lake Tide Gate Al Burch, term ends 2015 Marian Johnson, term ends 2016 Monashka Bay Road Service Area Board Andrew Dano, term ends 2017 Thomas Lance, term ends 2016 Steve Steffensen, term ends 2015 Randy Spivey, term ends 2016 Louise Stutes, term ends 2015 Parks and Recreation Committee Helm Johnson, term ends 2015 Patrick Saltonstall, term ends 2015 Sharon Wolkoff, term ends 2015 Non-Voting Ex-Officios Aaron Griffin, KIB Assembly Representative Corey Gronn, City Parks & Recreation Representative Ron Bryant, KIBSD Representative Alan Schmitt, Planning and Zoning Commission Representative Personnel Advisory Board Veralynn ‘Lynn’ Bash, term ends 2016 Lindsey Howell, term ends 2017 Tom Lacey, term ends 2016 Curt Law, term ends 2015 Brenda Zawacki, term ends 2017



5

Organizational Chart & Assembly Members…(cont’d)

Mayor and Assembly (As of June 30, 2014)

Mayor

Mr. Jerrol Friend

(Term ends 2016)

Ms. Carol Austerman

(Term ends 2016)

Mr. Tuck Bonney

(Term ends 2014)

Mr. Aaron Griffin

(Term ends 2015)

Mr. Dave Kaplan

(Term ends 2014)

Ms. Chris Lynch

(Term ends 2015)

Mr. Mel Stephens

(Term ends 2014)

Mr. Frank Peterson

(Term ends 2016)


6

Where and What is the Kodiak Island Borough….

Kodiak Island Borough

710 Mill Bay Road

Business hours; Monday thru Friday,

8 am to 5 pm.

The Borough building location is

indicated above by the red

arrow; at the intersection of Mill

Bay Road and Egan Way.


31


Non-Voting Ex-Officios Bud Cassidy, Borough Manager Aimee Kniasiowski, City Manager Kodiak Fisheries Advisory Committee Liaison Matt Moir Kodiak Fisheries Advisory Committee Jeffrey Stephen Chris Holland Alexus Kwachka Steve Branson Julie Bonney Theresa Peterson Oliver Holm Chris Fiala Lee Robbins Rebecca Skinner, KIB Assembly Representative Terry Haines, City of Kodiak Representative Kodiak Fisheries Development Association Board of Directors Mike Woodruff, term ends 2016 Jeff Stephan, term ends 2017 Stosh Anderson, term ends 2016 Linda Freed, term ends 2017 Albert Tyler Schmeil, term ends 2017 Tuck Bonney, term ends 2015 Jerry Bongen, term ends 2015 Kodiak Fisheries Work Group Larry LeDoux Chris Lynch Carol Austerman Bud Cassidy Pat Branson Terry Haines John Whiddon Aimee Kniaziowski Fisheries Consultant Heather McCarty


30

Kodiak Island Borough Boards and Commissions...

Architectural/Engineering Review Board; Building Code Board of Appeals Scott Arndt, term ends 2016 Bill Barton, term ends 2015 Cliff Ford, term ends 2015 Gregg Hacker, term ends 2016 Rick Ryser, term ends 2017 Non-Voting Ex-Officios Jerrol Friend, KIB Assembly Representative Norm Wooten, KIB School Board Representative Bay View Road Service Area Board Jim Carmichael, term ends 2016 Peter Ivanoff, term ends 2016 Reed Oswalt, term ends 2017 Fred Roberts, term ends 2015 Jim Schauff, term ends 2015 Citizens Board of Equalization Mark Anderson, term ends 2015 Paula Laird, term ends 2017 Ed Mahoney, term ends 2015 Carrie Morton, term ends 2016 John Parker, term ends 2017 Cheryl McNeil (Alternate), term ends 2016 Grant Shields (Alternate), term ends 2017 Fire Protection Area No. 1 Board Scott Arndt, term ends 2017 Richard Carstens, term ends 2017 Rebecca Nelson, term ends 2015 Jim Pickett, term ends 2016 Kiela Pickett, term ends 2015 Non-Voting Ex-Officio Bayside Fire Chief, Robert Himes Fisheries and Oceanic Research Board Jerrol Friend, Borough Mayor Pat Branson, City of Kodiak Mayor Vacant, Village Mayor (Rotating Seat) Brian Himelbloom, UAF, Kodiak Seafood and Marine Science Center Robert Foy, NOAA Fisheries/AFSC Kodiak Laboratory Steve Honnold, Alaska Department of Fish and Game Region IV Anne Marie LaRosa, US Fish and Wildlife Service Vacant, USCG Support Center Kodiak Alisha Drabek, Alutiiq Museum and Archaeological Repository Stewart McDonald, KIBSD Alan Fugleberg, University of Alaska Kodiak College


7

The Kodiak Island Borough lies at the western border of the Gulf of Alaska, approximately 40 miles south of the Kenai Peninsula. Kodiak Island is the largest island in Alaska and the second largest in the United States. The Borough boundary includes all of the Kodiak archipelago and part of the Alaska Peninsula, across the Shelikof Strait from Kodiak Island. The Shelikof Strait is 20 miles wide in places. The Borough encom-passes 7,130 square miles, making it slightly smaller than the State of Massachusetts, and serves a population of 13,797. The Borough was incorporated on September 30, 1963 as a Second-Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as amended. A Manager-form of govern-ment governs the Borough. The Mayor is elected at large while the Borough Assembly appoints the Manager. The Assembly is composed of seven members, elected at large. The main economic rivers of the Borough are commercial fishing, logging, tourism, gov-ernment, aerospace, and community support services. The seafood processing industry is by far the largest industry in the Kodiak Island Borough. Kodiak is home to the largest port in the state, with 530 commercial vessels and consistently ranked among the top ten ports in the United States in terms of amount and value of product delivered. According to the National Ocean Economics Program, www.oceaneconomics.org, Kodiak ranked second as the largest port in both landed weight (393,000,000 pounds) and seafood val-ue ($170,300,000) in 2012. Since 2002 the landed weight of seafood has been increas-ing while the landed value has increased slightly since 2010. Tourism in Kodiak remains strong with bed tax revenues of $87,400 to $96,583 each year over the last five years. Kodiak is a popular cruise ship destination, although the number of cruise ships has declined in recent years. The Kodiak Launch Complex includes a launch control center, payload processing facili-ty, spacecraft assembly building, and launch pad. It is designed to handle small to medi-um-sized rockets used to launch low earth orbit satellites, as well as military, scientific, and research missions. Kodiak is home to the largest Coast Guard base in the U.S., employing 1,295 people and providing vital services to the marine industries that are an integral part of Kodiak, as well as making a significant economic contribution to the Kodiak community. The Borough provides a full range of services, including general government, fire pro-tection, first-response emergency medical services, road and other infrastructure con-struction and maintenance, community and economic development, health facilities, culture and recreation, and solid waste disposal. The Borough is also financially ac-countable for a legally separate school district, which is reported separately within the Borough’s financial statements. Additional information on this legally separate entity can be found in the basic financial statements.

Where and What is the Kodiak Island Borough…(cont’d)


8

Financial Information...

The Kodiak Island Borough has two types of funds, governmental funds and pro-prietary funds. The difference between governmental and proprietary funds is the type of accounting. Governmental funds use the modified accrual basis while proprietary funds use the accrual basis of accounting. In layman’s terms, the biggest difference is how the purchase of capital assets is handled. Governmen-tal funds record the purchase as an expenditure while proprietary funds amortize the expenditure which records depreciation as the expense. Most businesses use the accrual method of accounting. Kodiak Island Borough financials also include a component unit which is the Kodiak Island School District which is not presented here. Other Items of interest Bonds: In FY2010, the voters approved a $76,310,000 bond issue for the Kodiak High School Addition and Renovation Project. At this time the Borough has sold $52,255,000. We are anticipating selling the balance in FY2016. The proceeds from these bonds are to be used to renovate and remodel the ex-isting Kodiak High School. When all of the bonds are sold, after state reimburse-ment of 70%, the Borough anticipates annual payments of $1,620,000 on these bonds. This equates to approximately 1.50 mills. (One mill equals a tax payment of $200 on a $200,000 house.) Investments: Total interest earnings were $1,294,317. Interest Earnings were considerably higher than they were in FY2013, which were $654,605. The earn-ings made in FY2014 on our investments equate to more than a mill in savings to our taxpayers.


29

Service Area 1: This service area has many projects that are being worked on including ditch-ing and new culvert work on Mallard Way and in the Woodland Acres area, drainage problems in Shahafka Acres, and plans to survey and do design work to address the major issues that have been causing reoccurring problems. This work is scheduled to begin in the Spring of 2015. Road signs have been ordered to replace missing or damaged signs in the Spring. This service area has focused on and will continue to improve upon drainage through ditch line cleaning, maintenance, road safety issues, and culvert re-placement as required. Targeted areas currently are the Mallard Way, Shahaf-ka Acres and Woodland Drive sections of the service area. Brush removal and control in the ditch lines is ongoing. Gravel topping of specific defined areas will continue as required. The board will continue to pursue funding opportuni-ties for paving projects as well. Monashka Bay Road Service Area: This service area had the Borough’s engineering firm do some long range estimating for all the projects throughout the service area. With this infor-mation the service district produced good estimates for a Capital improvement plan so that funding can be sought out for the issues. This service area’s goal is to reduce long term maintenance costs while ensur-ing safe travel lane surfaces throughout the service area. The board will con-tinue to pursue possible funding sources and methods to carry out the devel-oped improvement and upgrade list prepared and updated annually by the board. Bay View Road Service Area: This service area continually strives to maintain the road surfaces, drainage ditches and culverts to ensure serviceable roadways. Womens Bay Road Service Area: This service area plans to continue the gravel road topping project that has been ongoing for several years. Ditching, brushing, sign replacement are be-ing accomplished by planned area until completed. The board is discussing options to preserve the existing asphalt surfaces to minimize the overall repair and maintenance costs for the residents.

Miles of

Road

FY2014

Expenditures

Cost Per

Mile

Women's Bay Service District 12 145,294 12,108

Service Area No. 1 11.12 425,158 38,234

Monashka Bay Service District 2 55,292 27,646

Bayview Road Service District 1 5,566 5,566

Road Service and Maintenance Repair...


28

Fire Protection and Emergency Services...

The Kodiak Island Borough has three fire protection areas which include Fire Protection Area No. 1, Womens Bay Service Area, and the Airport Fire Pro-tection Service; as well as two fire stations on the road system. Fire Protection Area No. 1 houses the Bayside Fire Station and provides fire and emergency medical services (first responder EMS) to the residents and visitors north of the city of Kodiak limits and in the Monashka Bay Area. The Womens Bay Service Area houses the Womens Bay Fire Station and provides fire protection and first responder EMS to the residents and guests within the service area boundaries. The Womens Bay Fire Station also provides fire protection to the Airport Fire Protection Service Area. The departments conduct mutual training, public education, fire and injury prevention, and strive to ensure cooperative interaction of the departments to strengthen training, skill development and improvement of service to their respective service areas. This joint cooperation benefits the public in a variety of ways from ensuring consistency of service delivery and seamless interactivity between cooperative fire and EMS agencies. Bayside Fire Department is evaluating proposals for the installation of a facility emergency generator. A generator will enhance the ability of the department to provide emergency services. This project will be funded through a legislative appropriation and the fire department budget. The Womens Bay Fire Department Emergency Shelter design has been completed for a 3,500 sq ft addition including a 1,000 square foot day room for community events and activities, double-wide apparatus bay to serve two fire engines, toilet room, and storage rooms. The project was put out to bid in October 2014 with construction scheduled for Spring 2015. Both departments always invite interested residents to become a volunteer. We have a variety of positions in firefighting, emergency medical responder as well as support roles for these disciplines. We are always looking for new members that enjoy community involvement. Please consider volunteering.


9

Financial Information…(cont’d)

Governmental Funds

Governmental funds include the General Fund, Special Revenue Funds, Debt Ser-

vice Funds, and Capital Project Funds.

The Borough sold Shuyak Island to the State of Alaska for $42,000,000. $6,000,000

was used for construction of the Kodiak Fisheries Center and the remaining

$36,000,000 was used to establish the Facilities Fund. The State made its final pay-

ment of $11,805,734 in FY2003.

Since inception this fund has earned $18,828,986 in interest. This fund has paid

$2,993,500 for building insurance, $7,678,333 for debt service, and $4,608,179 for

capital projects. Currently, it has a fund balance of $39,548,944.

STATEMENT OF REVENUE, EXPENDITURE

and CHANGES IN FUND BALANCE

FY 2014 FY 2013

Revenue

Property taxes and assessments 13,656,771$ 12,936,796$

Transient accommodations tax 75,142 96,640

Severance tax 1,843,819 1,774,700

Intergovernmental 14,871,830 9,588,389

Services, licenses, permits & fees, other 752,555 709,541

Investments 1,115,466 536,903

Total revenues 32,315,583$ 25,106,066$

Expenditures

General Government 5,449,505$ 5,307,199$

Public safety 576,720 469,280

Community and economic development 964,377 1,070,991

Emergency preparedness 9,987 18,342

Health and Sanitation 326,700 290,800

Education, culture and recreation 95,625 84,273

Parks and recreation 37,795 21,100

Service district maintenance 631,572 479,264

Primary and secondary education 10,845,220 10,442,350

Capital outlay 36,394,231 7,528,346

Debt service and issuance 5,845,191 4,241,475

Total expenditures 61,176,923$ 29,953,420$

Other financing sources (uses) 25,363,716 24,956,170

Increase (decrease) in fund balance (3,497,624) 20,645,719

Fund balance, beginning of year 75,816,484 55,170,765

Fund balance 72,318,860$ 75,816,484$


10

Proprietary (Enterprise) Funds

Proprietary funds include Solid Waste, Hospital, Kodiak Fisheries Research

Center (KFRC), and 911.


STATEMENT OF REVENUE, EXPENSE and

CHANGES

FY 2014 FY 2013

Revenue

Municipal solid waste collection 2,305,370$ 2,515,743$

Hospital facilities 1,150,000 720,000

Kodiak Fisheries Research Center 1,851,761 1,603,503

Other non-major enterprise funds 39,817 39,769

Total revenues 5,346,948$ 4,879,015$

Expenses


Hospital facilities 883,804 855,191

Kodiak Fisheries Research Center 1,455,710 1,515,187

Other non-major enterprise funds 39,817 87,596

Total expenses 4,321,395$ 4,630,370$

Other income (expense)


Hospital facilites (388,193) 636,753

Kodiak Fisheries Research Center (186,851) (209,012)

Other non-major enterprise funds - -

Total other income (expense) 5,097,470 5,629,313

Change in net position 6,032,820 5,877,958

Net position, beginning of the year 42,378,464 36,500,506

Net position, end of year 48,498,487$ 42,378,464$


27

Emergency Preparedness...

Kodiak Island is located between a string of volcanoes to the west and a major earthquake generation zone (subduction zone) to the east. This location provides a dynamic environ-ment that is prone to a multitude of natural and man-made disasters. In the past 105 years, Kodiak has ex-perienced being buried under more than 5 feet of volcanic ash, a deadly Influenza outbreak, a major earthquake and tsunami that destroyed the City of Kodiak’s downtown area and many of the remote villages, major rock slides, and a massive oil spill that covered numerous shorelines with oil and devastated the local fishing economy. Kodiak’s history has proven it’s not a matter of “if” the area will experience another major disaster; it’s a matter of “when.” Preparing for that next disaster is a priority for the Kodiak Island Borough. The Kodiak Island Borough, City of Kodiak, US Coast Guard, and Alaska Divi-sion of Homeland Security and Emergency Management (DHS&EM) continu-ously work together to improve preparedness for response and recovery from potential local disasters. This synergistic group utilizes an “all-hazard” approach to increase Kodiak’s resiliency to the various natural and man-made hazards that could affect the area. Recent efforts to increase local emergency prepared-ness include: · An active DHS&EM grant funded Local Emergency Planning Committee

(LEPC). · Regular Incident Command System Training for Borough, City, and USCG

Personnel. · Participation in regular Emergency Operation Center disaster preparedness

tabletop exercises. · Planning for the state-wide Alaska Shield 2016 disaster preparedness exer-

cise. · Key personnel attendance at DHS&EM biannual Emergency Preparedness

and State Emergency Response Commission conferences. · Annual LEPC sponsored multi-agency Emergency Preparedness Fair at Bay-side Fire Station.

· Annual LEPC sponsored multi-agency Emergency Preparedness Booth at Ko-diak Crabfest.

· Providing free Kodiak Emergency Preparedness Guides and State emergency preparedness materials to residents and visitors.

The Kodiak Island Borough is committed to increasing emergency preparedness at all levels within its communities. For further information on emergency pre-paredness in Kodiak, please call (907) 486-9362 or visit the LEPC & Emergency Service Council page of the Borough website.


26

Education...

The Kodiak Island Borough Assembly has statutory responsibility to provide financial resources for the school district. The Kodiak Island Borough School Board has budgetary authority with respect to use of local funding and establish-ing educational programs and staffing. Ownership of facilities is retained by the Borough, as is the responsibility to maintain the facilities.

The Borough is also responsible for debt service related to construction of new schools and renova-tion of existing schools. Debt service on school bonds falls out of the local contribution maximum amount. In FY2014 the Borough spent $5,098,782 on debt service for school faculties; $3,347,517 was reimbursed by the State of Alaska. A major factor in the number of students is the Coast Guard base population. Current enrollments are stable at the 2,500 range. This includes students in the 8 rural sites as well. The school district’s general operational budget is funded through a combination of federal, state and local sources. The Kodiak Island Borough is commit-

ted to adequately funding education. The local contribution maximum allowable comes from a calculation defined by State statute (AS 14.17.510). The maxi-mum allowable local contribution increases each year, based on both the full taxable value of Kodiak Island Borough, as well as basic need determined in the Foundation Formula – both factors have seen increases over the past dec-ade. However, the past three years have provided a fairly stable local funding support level. The FY2014 area wide mill rate was 10.75 mills. 8.75 mills went to school dis-trict support and .71 mills went to school debt service.

KIBSD Enrollment History

Fiscal

Year

Number of

Students

2005 2,678

2006 2,718

2007 2,636

2008 2,671

2009 2,598

2010 2,567

2011 2,543

2012 2,535

2013 2,518

2014 2,529


11

General Funds

The General Fund of the Borough is the nucleus around which all of the other

funds radiate. When people think of the Borough, most people are thinking of

General Fund activities.

Most of the Borough’s employees are in General Fund departments. Gen-

eral Fund departments are the ones that register you to vote, appraise your

house, and collect your property tax. They also zone your property and build

the schools your children attend.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Fund Balance


GENERAL FUND - FUND BALANCE

Assets 2014 2013

Current assets 3,484,048$ 3,366,911$

Other assets 937,342 2,584,109

Total assets 4,421,390$ 5,591,020$

Liabilities

Current liabilities 364,037$ 425,370$

Other liabilities 553,405 2,178,664

Total liabilities 917,442 2,604,034

Fund balance 3,503,948$ 3,346,986$


12


General Fund (cont’d)

STATEMENT OF REVENUE, EXPENDITURE

and CHANGES

FY 2014 FY 2013

Revenue

Property taxes and assessments 207,975$ 261,271$

Severance tax 1,843,819 1,774,700

Intergovernmental 4,605,916 4,787,308

Services, licenses, permits & fees, other 97,041 72,615

Investments 23,804 39,078

Total revenues 6,778,555$ 6,950,002$

Expenditures

General Government 4,519,794$ 4,401,817$

Public safety 82,928 46,342

Community and economic development 880,251 986,041

Health and Sanitation 326,700 290,800

Education, culture, parks and recreation 133,420 105,373

Primary and secondary education 195,000 192,000

Total expenditures 6,138,093$ 6,022,413$

Other financing (uses) (483,500)$ (872,660)$

Change in fund balance 156,962 54,929

Fund balance, beginning of year 3,346,986 3,292,057

Fund balance, end of year 3,503,948$ 3,346,986$

Photo by Kirsten Galliher


25

Community Health Care...

One of the Kodiak Island Borough’s powers is health care. To this end, the Kodiak Island Borough constructed and helps maintain the hospital and health care facilities. Providence Health & Services operates the hospital and mental health cen-ter and leases these facilities from the Borough. Kodiak’s hospital, Providence Kodiak Island Medical Center

(PKIMC), features 25 acute-care beds, which includes four birthing suites and two intensive care beds. The hospital is staffed by a mix of primary care physi-cians, surgeons and specialists who provide family practice, internal medicine, obstetrics, radiology, psychiatry, general and orthopedic surgery and a number of specialty clinics. The hospital offers a significant range of inpatient and outpa-tient services including emergency department, surgery, laboratory services, eICU (electronic Intensive Care Unit), maternity, general medicine, physical therapy, occupational therapy, respiratory therapy, sleep studies, palliative care, specialty clinics and diagnostic imaging services. During 2014 PKIMC continued to receive recognition for providing high quality care and is recognized throughout the Providence system for its high inpatient and emergency department patient satisfaction. In February 2014, Providence Chiniak Bay Elder House opened, a new 22 bed long term care facility, replacing the aging 19 bed Care Center. The Elder House changes the care model from institutional to a resident-centered, home-like envi-ronment. This new model provides each resident with a private bedroom and bathroom. The mental health center, Providence Kodiak Island Counseling Center, offers counseling for all age groups, family and couples’ therapy, mental health clini-cians in the schools, case management for chronically mentally ill, medication management and outpatient chemical dependency treatment. In 2014 PKICC served 57 Substance Abuse and 262 Mental Health clients, providing 7,901 services to Kodiak Island Borough residents, including 132 on-call psychiatric emergency visits. In addition to services provided at the counseling center and in the emergency room, PKICC has participated in community outreach by providing over 300 hours of clinical time to Kodiak agencies such as KWRCC and the Brother Fran-cis Shelter. During 2014 PKICC continued to provide professional support to the Kodiak Island Borough School District through the Clinicians in the School Program. In June 2014, the facility underwent a successful site review by the Joint Commission on Accreditation and is now fully accredited Behavioral Health facility. This accreditation helps to ensure Kodiak residents receive the highest level of care possible.


24

Completed Renewal and Replacement Projects:

Port Lions School (exterior painting)

Chiniak School Underground Storage Tank

Kodiak Middle School Concrete Repairs

Kodiak Island Borough Departments…(cont’d)


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FY2014 General Fund Expenditures

Total general government

Public safety - animalcontrol

Community and economicdevelopment

Primary and secondaryeducation

Other


FY2014 General Fund Revenues

Property Tax

Severance Tax

Intergovernmental

other


14

Kodiak Island Borough Departments…

Assessing The Assessor’s office strives to provide fair and equitable assessments of all taxa-ble real and personal property within the Kodiak Island Borough. The assessment is an estimate of the fair market value of your property as determined by the as-sessing staff. In accordance with Alaska Statute 29.45.110(a): · the assessment shall be at full and true value, which is defined in the statute as the “estimated price that the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer both conversant with the property and with prevailing general price levels.” · the assessment shall be as of January 1 of the assessment year. This means the assessments are to be reviewed annually for full and true value. Alaska Statute 29.45.150 requires a “systematic reevaluation of taxable real and personal property over the shortest period of time practicable.” Each property is to be re-inspected on a regular schedule. The schedule set by Kodiak Island Bor-ough Resolution is every three years for properties on the road system and five years for remote properties and properties within the remote cities and villages. The purpose of the assessment is to determine the value of the property for calcu-lating the borough real estate (property) tax. The rate of taxation is set by the As-sembly annually based on the estimated annual expenditures for that year. The task of the Assessor’s office is to strive to bring equity to all assessments. The benchmark set by the state is 100% of market value. The assessing department attempts to get as close to that standard as possible and also assure that the devi-ations from the standard are in a narrow range so that all property owners are pay-ing taxes on an equal basis. The assessing department has approximately 7,900 real property parcels and 1,200 personal property parcels on record. In a typical year each borough apprais-er inspects about 850 real property parcels and all personal property is reviewed annually. The overall goal of the assessing department is to provide a reliable value estimate for taxable property and to ensure that all assessments are fair and equitable.

$-

$500,000,000

$1,000,000,000

$1,500,000,000

2009 2010 2011 2012 2013 2014

Taxable Values

Real Property Personal Property


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Bond Renewal and Replacement Projects

Project Name Project Cost

Kodiak Middle School Underground Storage Tank Replacement 150,000$

East Elementary School Flooring Replacement 649,000

Peterson Elementary School Flooring Replacement 363,500

Port Lions School Underground Storage Tank Replacement 200,000

Main Elementary School Underground Storage Tank Replacement 150,000

Kodiak Middle School New Elevator Controls 54,000

Kodiak Middle School School New HVAC (Heating) Controls 1,576,200

Peterson Elementary School New HVAC (Heating) Controls 694,900

Kodiak Middle School Rear Parking Lot Paving 675,800

East Elementary School Cafeteria Roof Replacement 1,248,500

Ouzinkie School Old Wing Flooring Replacement 160,300

Ouzinkie School New Wing Flooring Replacement 41,000

Akhiok School Flooring Replacement 95,500

Kodiak Middle School Fire Alarm Replacement 405,000

East Elementary School Partial Interior Renovation 687,200

Peterson Elementary School Parking Lot Paving 972,000

Kodiak Middle School Bus Ramp Roof Replacement 118,800

Peterson Elementary School Replacement of Boilers 324,600

Main Elementary School Gym Floor Replacement 450,000

Karluk School Flooring Replacement 86,700

Chiniak School Playground Equipment Replacement 101,200

Karluk School Playground Equipment Replacement 101,200

Akhiok School Playground Equipment Replacement 101,200

East Elementary School Replacement of Plumbing Fixtures 256,500

Old Harbor School Playground Equipment Replacement 121,500

Ouzinkie School Playground Equipment Replacement 121,500

Port Lions School Playground Equipment Replacement 121,500

Old Harbor School Underground Storage Tank Replacement 202,400

Project Totals 10,230,000


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Panamaroff Park Playground Upgrade Alaska Legislative Grant—$100,000.00 Playground upgrades began with Panamaroff Park in Womens Bay. The equip-ment arrived on Kodiak in late September and installation should be completed by the end of October.

Womens Bay Emergency Shelter Alaska Legislative, and US Department of Housing and Urban Development Grants — $1,500,000.00 The design has been completed for a 3,500 sq. ft. addition including a 1,000 square foot day room for community events and activities, double-wide apparatus bay to serve two fire en-gines, toilet room, and storage rooms. The project was put out to bid in Octo-ber 2014 with construction scheduled for Spring 2015.



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Clerk’s Office The Borough Clerk’s Office is responsible for several aspects of Municipal Govern-ment. The Clerk is appointed by the Assembly and serves at its pleasure. In Fiscal Year 2014, the Clerk’s Office:

Organized the Borough’s 50th Anni-

versary Celebration Event. The As-sembly members, Boards and Com-missions members, Borough staff and the public attended the event on Saturday, September 28, 2013. Mayor Jerome Selby retired after serving as the Borough Mayor for 25 years.

Implemented Agenda Management

Software for the automation of creat-ing agendas and packets for the Bor-ough Assembly and other Boards and Commissions. This has provided staff with the efficiency of compiling and managing paperless meeting agenda packets. The software has also stream-lined making the meetings packets available in a user-friendly manner on the web and other mobile devices such as iPads.

Successfully revised the Borough Retention Schedule for five departments and

will continue to work on the remaining departments that need updating during fiscal year 2015.

Conducted the October 2013 Local Municipal Election. There was a 17% voter

turnout which has led staff to research the option and process to implement by-mail voting in future years.

Facilitated training to approximately 60 election workers for the Kodiak Island

Borough, Port Lions, Ouzinkie, Old Harbor, Larsen Bay, and Chiniak polling precincts.

Carried out the Clerk’s Office and Legislative Office budgets satisfactorily and

controlled expenses within the levels set.

In FY2014, the Borough Assembly held 51 meetings which included regular

meetings, special meetings, work sessions, and joint work sessions. The follow-ing were adopted and/or processed:

20 ordinances 33 resolutions 38 contracts 84 “other actions” of the Assembly 152 pages of minutes

Deputy Clerk/Records Administrator handled 33 in-depth/extensive records

requests.

Participated in the Tsunami Operations Workshop in Kodiak and attended a two

-day Public Information Officer’s training conducted by the Division of


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Homeland Security and Emergency Management. The Clerk and Deputy Clerk are serving as PIOs in case of a public emergency.

Participated in the Alaska Shield 2014 Exercise. Clerk and Deputy Clerk

served as Public Information Officers.

Participated in the planning of the social media implementation of the Face-

book and Twitter platforms. Deputy Clerk is a member of the Borough Social Media Planning Committee. The three staff members of the Clerk’s Office serve on various committees of the Alaska Association of Municipal Clerks (AAMC); the Deputy Clerk serves as the Secretary of the Association’s execu-tive board. The Borough Clerk has attained the designation of a Master Mu-nicipal Clerk (MMC) and the Deputy Clerk has attained the Certified Municipal Clerk (CMC) designation and is currently working on her MMC designation criteria and the Assistant Clerk, hired in August 2013 is working towards at-taining the designation of CMC.

Community Development The Community Development Department (CDD) plays a key role in economic growth throughout the Borough. CDD is responsible for comprehensive (long-range) planning, zoning compliance, and development services for the Borough. One of the important responsibilities of the CDD is to provide guidance to the pub-lic regarding zoning and land subdivision regulations. CDD also provides support and professional and technical expertise to the Planning and Zoning Commission, the Borough Assembly, and the Parks and Recreation Committee. Additional responsibilities of the CDD include administrative support to the Local Emergency Planning Committee (LEPC) and participation in the Incident Com-mand System (ICS) for responses to natural and man-made disasters. The CDD is responsible for land use Code Enforcement in the Borough and coordinates with the Facilities Department to enforce solid waste disposal requirements. The CDD is engaged in several major projects this year, including: · Complete update and rewrite of Title 16, the KIB Subdivision Code · Complete update and rewrite of Title 17, the KIB Zoning Code, including all zon-ing maps · Complete update and rewrite of Title 18, the KIB Real Property Code · Completion of the comprehensive update of the Kodiak Area Emergency Opera-tions Plan · Periodic update of the Hazard Mitigation Plan · Local Emergency Planning Committee (LEPC) coordination · Implementation of the Uniform Citation process for minor violations of Borough Code, primarily animal control and solid waste The CDD case load for the past Fiscal Year (FY14) included:

8 Planning and Zoning Commission work sessions

29 Planning and Zoning Commission special work sessions for the Code up date project



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Landfill Lateral Expansion Phase III — ASRC SKW Eskimos has completed the concrete water holding structure and is completing the building foundation in prep-aration for the erection of the prefabricated metal building, and is scheduled to start in November, 2014. Phase III is currently scheduled to be completed by June 1, 2015. Completion for the entire project is scheduled for 2015 for $32,000,000.

Anton Larsen Bay Dock Replacement Alaska Legislative and Denali Commission Grants—$2,080,000.00 The design is complete and calls for two new forty foot long dock sections. The project is scheduled to be put out for bid this fall, with construction scheduled for Spring 2015.


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Engineering and Facilities Engineering/Facilities has two types of projects: capital and non-capital. The cur-rent capital projects that have been awarded and are in progress are six (6), with a total value of $116,183,748.34. These projects are the Kodiak High School Addition and Renovation, Landfill Lateral Expansion, Four School Generators, Anton Larsen Bay Dock Replacement, Panamaroff Park Playground Upgrade, and Womens Bay Emergency Shelter. Kodiak High School Addition and Renovation The Kodiak High School Addition and Renovation continues to progress. Watterson Construction of Anchorage has completed five phases of the nine phase project. The new multi-story educational building is in final stages of construction. When returning from winter break, staff and students will occupy their new modern class-rooms. Construction has commenced on Phase 6, which is the schools Main En-trance, Front Office and houses the new Cafeteria. This Phase is scheduled to be completed October 2015. Overall completion of the project remains on time. Four School Generators Alaska Legislative Grant — $2,182,000.00 Karluk and Old Harbor generators are scheduled to be completed by January 2015; Port Lions and North Star Elementary generators are scheduled to be com-pleted by July 2015. Kodiak High School and East Elementary generator replace-ments were also funded with this grant and work has already been completed. Landfill Lateral Expansion Landfill Lateral Expansion Phase II — Brechan Enterprises has received their Sub-stantial Completion Certificate. Remaining Phase II work to be completed in Spring 2015, which is associated with the Phase III Leachate Treatment Facility completion schedule.


17


11 Planning and Zoning Commission public hearings 8 Parks and Recreation Committee meetings 3 LEPC meetings 3 Presentation to the Rural/Regional Forum 119 Zoning Compliance Permits and reviews 5 Conditional Use Permits 3 Variances 2 Comprehensive Plan amendments 5 Rezone 17 Subdivisions (all types) 20 Code enforcement cases 2 Land disposal requests

4 Administrative Reviews The department’s administrative initiatives planned for the upcoming year include: · Completion of the code update project by Planning and Zoning and transmittal to

the Borough Assembly for final legislative action · Completion of the periodic update of the Hazard Mitigation Plan · Awaiting a contract for improvements related to reducing water quality impacts to

the Saltery Cove trail (grant funded) · Digitizing the historical property files and permit information For more information about the KIB Comprehensive Plan, the CDD work program, or the ongoing code update project, please visit our website at http://www.kodiakak.us/. The CDD department can also be reached at (907) 486-9396. Finance In FY2014 the Borough received a Certificate of Achievement for our Comprehen-sive Annual Financial Report, an award for Outstanding Performance in Popular Annual Financial Reporting, and a Distinguished Budgetary Presentation Award for the budget. The Borough remains the only government in the State of Alaska that has won all three awards. Property Taxes Property taxes are the largest source of reve-nues for the Kodiak Is-land Borough. Property taxes are calculated by multiplying the assessed value of a parcel by the mill rate. A mill is 1/100 of 1 percent (.001) of a dollar. The Borough As-sembly decides the mill rate for the Borough and the City Council and Service Area Boards determine the mill rates for their respective areas. The mill rate of the Ko-diak Island Borough is currently 10.75 mills.

9.80

10.00

10.20

10.40

10.60

10.80

11.00

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Property Tax Mill Rate


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Severance Taxes Severance taxes are levied on resources harvested or “severed” from within the Borough. These taxes are determined by multiplying the mill rate (tax rate) by the gross value of product harvested. Severance taxes are collected in three categories of activities within the Kodiak Island Borough: fish, which is seafood harvested and delivered to processors; mining, which is primarily gravel but may include gold and other ore; and timber, which includes all logging operations. Because the value of these resources depends on the market for these goods, prices tend to fluctuate and consequent-ly, the taxes collected also vary from season to season. Interesting to note:

Fishing accounted for 93% of severance taxes; the same as last year.

Severance tax on timber is fairly level.

Severance tax on mining has increased $22,877.

Severance taxes accounted for 27% of FY2014 revenues.

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

20

05

20

06

20

07

20

08

20

09

20

10

20

11

20

12

20

13

20

14

Severence Tax Collections

Timber

Mining

Fish

Photo by Sheila Roberts


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MIS In FY2014, the Kodiak Island Borough’s GIS System continued to expand the amount of data provided. The IT/GIS Department launched a five-year imagery acquisition plan for refreshing imagery and collecting elevation data. The plan rec-ommends collecting high resolution imagery for the Kodiak Road System and the remote communities. The other areas of the Borough will be collected with medi-um resolution imagery on a revolving basis. This plan will allow us to continue to update the imagery that is used internally and provide to the public on our website. We created a web map that shows all the Master Title Plats within the Kodiak Is-land Borough (shown below). These documents and the information con-tained on them is useful when researching land records. The Master Title Plats show the original subdivisions of land. These do include original US surveys and ANSCA/ANILCA land conveyances.

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