| Denali Borough, Alaska | |||||||||
| ORDINANCE NO. 02-07 | |||||||||
| INTRODUCED BY: Mayor John C. Gonzales | |||||||||
| AN ORDINANCE FOR THE DENALI BOROUGH AMENDING THE DENALI BOROUGH | |||||||||
| BUDGET FOR FISCAL YEAR 2003 | |||||||||
| BE IT ENACTED BY THE ASSEMBLY OF THE DENALI BOROUGH: | |||||||||
| Section 1. Classification. | |||||||||
| This is a non-code ordinance. | |||||||||
| Section 2. General Provisions. | |||||||||
| The budget lists the authorized revenues and expenditures and the change in cash in balances | |||||||||
| for the period July 1, 2002 through June 30, 2003 and made a matter of public record. | |||||||||
| REVENUES | AMENDED | BUDGETED | BUDGETED | ||||||
| FY '03 | FY '03 | FY '02 | |||||||
| Taxes: | |||||||||
| Overnight Accommodation | $1,600,000 | $1,600,000 | $1,700,000 | ||||||
| Severance Tax | 70,000 | 70,000 | 70,000 | ||||||
| Intergovernmental, Federal: | |||||||||
| PILT Act | 140,000 | 140,000 | 100,000 | ||||||
| Intergovernmental, State: | |||||||||
| Safe Communities | 30,000 | 30,000 | 30,000 | ||||||
| State Revenue Sharing | 26,000 | 26,000 | 26,000 | ||||||
| Electricity/Telephone Co-op Tax | 49,000 | 49,000 | 40,000 | ||||||
| Amusement/Game Share | 0 | ||||||||
| Other: | |||||||||
| Interest Income | 87,000 | 87,000 | 87,000 | ||||||
| Miscellaneous Income | 200 | 200 | 200 | ||||||
| Land Leases | 800 | 800 | 500 | ||||||
| Penalties and Interest | 0 | 0 | 0 | ||||||
| REVENUE TOTAL | $2,003,000 | $2,003,000 | $2,053,700 | ||||||
| EXPENSES | AMENDED | BUDGETED | BUDGETED | ||||||
| FY '03 | FY '03 | FY '02 | |||||||
| Assembly: | |||||||||
| Assembly Members Stipend | 5400 | 5400 | 5400 | ||||||
| Assembly Members Benefits | 1,700 | 1,700 | 1,700 | ||||||
| Clerk Salary | 42,952 | 42,952 | 42,000 | ||||||
| Clerk Benefits | 36,843 | 36,843 | 29,200 | ||||||
| Assembly/Clerk Travel | 6,050 | 6,050 | 6,050 | ||||||
| Assembly/Clerk Per Diem | 3,200 | 3,200 | 3,200 | ||||||
| Rent | 18,000 | 18,000 | 18,000 | ||||||
| Utilities | 8,500 | 8,500 | 8,500 | ||||||
| Postage | 4,000 | 4,000 | 4,000 | ||||||
| Dues/Subscriptions/Advertisement | 5,000 | 5,000 | 5,000 | ||||||
| Elections | 5,000 | 5,000 | 5,000 | ||||||
| Equipment | 5,000 | 5,000 | 5,000 | ||||||
| Equipment Maintenance | 2,500 | 2,500 | 2,500 | ||||||
| Equipment Rental | 1,000 | 1,000 | 1,000 | ||||||
| Supplies | 6,200 | 6,200 | 6,000 | ||||||
| Personnel Committee | 2,500 | 2,500 | 2,500 | ||||||
| Municipal Land Mgmt. | 65,000 | 65,000 | 75,000 | ||||||
| Committee Training/Travel | 2,500 | 2,500 | 2,500 | ||||||
| Land Selection/Adjudication/Fees | 2,500 | 2,500 | 2,500 | ||||||
| Land Status Research | 5,000 | 5,000 | 2,500 | ||||||
| Technician/Training/Travel | 0 | 0 | 2,500 | ||||||
| Technician Salary | 33,652 | 33,652 | 37,500 | ||||||
| Technician Benefits | 22,210 | 22,210 | 19,000 | ||||||
| Finance Committee | 3,000 | 3,000 | 3,000 | ||||||
| Assembly Contingency | 4,000 | 4,000 | 4,000 | ||||||
| Assembly Budgetary Reserve | 286,815 | 338,427 | 394,371 | ||||||
| Major School Maintenance Reserve Fund | 0 | 0 | 0 | ||||||
| Capital Improvements Program | 39,194 | 0 | 0 | ||||||
| ASSEMBLY TOTAL | $617,716 | $630,134 | $687,921 | ||||||
| Mayor: | |||||||||
| Mayor Salary | 32,500 | 30,000 | 30,000 | ||||||
| Meritorious Bonus | 0 | 0 | 0 | ||||||
| Mayor Benefits | 20,265 | 20,265 | 18,500 | ||||||
| Administrative Staff Salary | 46,410 | 46,410 | 48,900 | ||||||
| Administrative Staff Benefits | 39,699 | 39,699 | 27,700 | ||||||
| Staff Leave Replacement | 6,000 | 6,000 | 6,000 | ||||||
| ESC Insurance Reimbursement | 7,000 | 7,000 | 7,000 | ||||||
| Mayor/Staff Travel | 7,500 | 7,500 | 7,350 | ||||||
| Mayor/Staff Per Diem | 5,000 | 5,000 | 5,000 | ||||||
| Annual Audit | 13,000 | 13,000 | 13,000 | ||||||
| Overnight Accommodations Audits | 5,000 | 5,000 | 4,000 | ||||||
| Bonding & Insurance | 11,200 | 6,900 | 5,500 | ||||||
| Attorney Fees | 20,000 | 20,000 | 20,000 | ||||||
| Consultant Fees | 6,000 | 6,000 | 6,000 | ||||||
| Bank Fees | 700 | 700 | 700 | ||||||
| State Funding to Committees | 26,503 | 26,503 | 26,500 | ||||||
| Borough Funding to Fire Depts. | 39,740 | 43,122 | 37,386 | ||||||
| Cantwell Volunteer Fire Dept. | 7,000 | 7,000 | 7,000 | ||||||
| Contribution to Railbelt MH | 6,900 | 6,900 | 6,900 | ||||||
| Contribution to McKinley PCC & FD | 2,800 | 2,800 | 2,800 | ||||||
| Contribution to Anderson VFD | 4,000 | 0 | 0 | ||||||
| Contribution to TVVFD | 85,000 | 80,000 | 75,000 | ||||||
| Community Libraries | 8,000 | 8,000 | 8,000 | ||||||
| Contingency | 5,000 | 5,000 | 5,000 | ||||||
| MAYOR TOTAL | $405,217 | $392,799 | $368,236 | ||||||
| Denali Borough School District: | |||||||||
| School Funding | $0 | $0 | $0 | ||||||
| Local Community Schools Fund | 0 | 0 | 0 | ||||||
| Capital Projects Fund | 0 | 0 | 68,700 | ||||||
| School Operating Fund | 1,220,856 | 1,220,856 | 1,153,194 | ||||||
| SCHOOL DISTRICT TOTAL | $1,220,856 | $1,220,856 | $1,221,894 | ||||||
| Denali Borough PIF | $0 | $0 | $0 | ||||||
| Matching Grants: | |||||||||
| Matching Grants | $0 | $0 | $0 | ||||||
| MATCHING GRANT TOTAL | $0 | $0 | $0 | ||||||
| Permanent Investment Fund | $0 | $0 | $0 | ||||||
| EXPENSE TOTAL | $2,243,789 | $2,243,789 | $2,278,051 | ||||||
| Section 3. Budget Narrative. | |||||||||
| The following is an amended line item breakdown narrative that more realistically projects FY 2003 expenditures. | |||||||||
| Revenues | |||||||||
| 1.) | OVERNIGHT ACCOMMODATIONS TAX (3010)- This amount is bases on revenues at 7% collected | ||||||||
| from the Borough's Overnight Accommodation Tax. | |||||||||
| 2.) | SEVERANCE TAX (3020)- The FY '03 figure is based on the projected FY '02 amount. A similar | ||||||||
| year of resources sold is expected. | |||||||||
| 3.) | PILT ACT (3310)- The Payment In Lieu of Taxes (PILT) Act money is Federal funding that comes to | ||||||||
| the Borough based on Borough population. This money is paid to municipality "in lieu of taxes" | |||||||||
| on Federal land. Although the Denali Borough does not collect a property tax, it is eligible for | |||||||||
| PILT funding. | |||||||||
| 4.) | SAFE COMMUNITIES (3210)- This amount is based on FY '02 funding. | ||||||||
| 5.) | STATE REVENUE SHARING (3200)- This amount is based on the amount the Borough received | ||||||||
| during FY '02. | |||||||||
| 6.) | ELECTRICITY/TELEPHONE CO-OP TAX (3320)- This figure is based on what the Borough normally | ||||||||
| receives. | |||||||||
| 7.) | AMUSEMENT/GAME SHARE (3330)- The FY '03 revenue is based on what was received during | ||||||||
| FY '02. | |||||||||
| 8.) | INTEREST INCOME (3110)- This figure is based on projected FY '03 interest earnings. | ||||||||
| 9.) | MISCELLANEOUS INCOME (3100)- This figure is based on projected FY '03 amounts. Miscellaneous | ||||||||
| revenues include copying charges, fax charges, charges of copies of Borough reference books, | |||||||||
| etc. | |||||||||
| 10.) | LAND LEASES (3410)- This amount is based on what the Borough expects to receive for land leases | ||||||||
| to different entities. | |||||||||
| EXPENSES | |||||||||
| ASSEMBLY BUDGET | |||||||||
| 1.) | ASSEMBLY MEMBERS STIPEND (4010)- This number is based on 9 Assembly members receiving | ||||||||
| stipends of $50 per month. | |||||||||
| 2.) | ASSEMBLY MEMBERS BENEFITS (4011)- Elected Officials are eligible to be enrolled in the state | ||||||||
| Public Employees Retirement System (PERS). | |||||||||
| 3.) | CLERKS SALARY (4020)- This amount reflects a 3% increase for the Borough Clerk. | ||||||||
| 4.) | CLERK BENEFITS (4021)- This amount reflects the PERS employer contribution rate, as well as the | ||||||||
| Medicare, Worker's Compensation, and health insurance costs. This amount includes the | |||||||||
| liability of earned sick leave and vacation pay for the year. | |||||||||
| 5.) | ASSEMBLY/CLERK TRAVEL (4025)- This figure is budgeted to allow 4 Assembly members and the | ||||||||
| Clerk to attend the annual conferences, as well as attending other training classes. | |||||||||
| 6.) | ASSEMBLY/CLERK PER DIEM (4026)- This amount will allow for per diem for the Clerk and | ||||||||
| Assembly members while attending their respective conferences as well as miscellaneous travel | |||||||||
| throughout the year. | |||||||||
| 7.) | RENT (4031)- This amount represents the amount needed for rent for the Borough offices at the | ||||||||
| Tri-Valley Community Center. | |||||||||
| 8.) | UTILITIES (4033)- The utility budget item is based on custodial fees of $200 per month, the cost of | ||||||||
| phone/fax/modem/internet lines, the monthly Internet connection, and the monthly Home Page | |||||||||
| update cost. | |||||||||
| 9.) | POSTAGE (4034)- This budget for postage includes an annual bulk mail permit fee, approximately | ||||||||
| four resident mail-outs, as well as daily postage charges. | |||||||||
| 10.) | DUES/SUBSCRIPTIONS/ADVERTISING (4032)- This line includes Alaska Municipal League (AML) | ||||||||
| dues, the National Association of Counties dues, monthly posting charges for the Valley | |||||||||
| Advocate, Clerk and Mayor's Association dues, conference registration fees, newspaper | |||||||||
| subscriptions, and posting the agenda in local papers. | |||||||||
| 11.) | ELECTIONS (4040)- This line allows the funding of two Borough-wide elections in FY '03. | ||||||||
| 12.) | EQUIPMENT (4050)- The line item for equipment will allow the staff to purchase equipment | ||||||||
| as needed. | |||||||||
| 13.) | EQUIPMENT MAINTENANCE (4051)- The copier maintenance is a large portion of this line item. | ||||||||
| 14.) | EQUIPMENT RENTAL (4055)- This line item is for the rental fee for the electronic postage scale and | ||||||||
| rental cost of other equipment as needed. | |||||||||
| 15.) | SUPPLIES (4060)- This figure is based on projected supply spending for FY '03. A large portion | ||||||||
| of the supply cost is incurred by the purchase of paper, pens, envelopes for mailing, etc. This also | |||||||||
| includes toner for the printers and the copier. | |||||||||
| 16.) | PERSONNEL COMMITTEE (4065)- This figure represents to funds needed to pay travel expenses | ||||||||
| for the Personnel Clerk and committee members. This also includes possible education for | |||||||||
| committee members on personnel issues. | |||||||||
| 17.) | LAND USE PLANNING - The following is a breakdown of the Land Use Planning Committee | ||||||||
| FY '03 budget. | |||||||||
| Municipal Land Management (4101)- This budget item will be used for the following items: | |||||||||
| 1.) Land Surveying: These funds will be used to survey State lands patented to the Borough. | |||||||||
| and for equipment,paper, cartridges and educational uses. | |||||||||
| Committee Training and Travel (4102)- These funds are requested to allow for committee training | |||||||||
| and travel to APA conferences and other relevant education opportunities. | |||||||||
| Land Selection/Adjudication and Fees (4103)- This budget item is for expenses charges by DNR | |||||||||
| to process the Borough's Municipal Entitlement Lands. Costs are based on advertising, | |||||||||
| recording fees, etc. | |||||||||
| Land Status Research (4104)- This budget item is for expenses relating to conduction research by | |||||||||
| phone, fax, or modem. This also includes annual fees to DNR for access to their Land Administration | |||||||||
| System (LAS). | |||||||||
| Land Technician Training and Travel (4105)- This budget item eliminated as the Technician training and | |||||||||
| travel cost will be absorbed into the Mayor/Staff travel line item. | |||||||||
| Land Technician Salary (4107)- This amount includes a 3% raise for the Technician. | |||||||||
| Land Technicians Benefits (4108)- This budget item is for employee benefits such as Aetna Health | |||||||||
| Insurance and participation in the PERS Retirement System. | |||||||||
| 18.) | FINANCE COMMITTEE (4110)- This figure will be available for committee member and clerk travel as | ||||||||
| well as committee education concerning financial issues. | |||||||||
| 19.) | CONTINGENCY (4900)- Contingency money is used for unforeseen expenditures. This money can | ||||||||
| also be used to cover any over expenditures without having to amend the budget. | |||||||||
| 20.) | ASSEMBLY BUDGETARY RESERVE (4117)- This line item was established by Ordinance 96-01. | ||||||||
| The amount of this fund is determined by the 15% of the amount of funds available for budgeting | |||||||||
| on January 1, 2002. This amount is being amended to reflect changes made to other line items. | |||||||||
| 21.) | CAPITAL IMPROVEMENTS PROGRAM- This amount reflects funding for partial replacement of roof, | ||||||||
| and replace oil furnace at the Cantwell school, and rewire shop equipment at the Anderson School. | |||||||||
| It also includes recoating gym floors at the TriValley and Anderson schools. | |||||||||
| MAYOR BUDGET - | |||||||||
| 1.) | MAYOR SALARY (5010)- This amount includes a $25,00 raise. | ||||||||
| 2.) | MERITORIOUS BONUS (5010)- A bonus was given in FY '01. | ||||||||
| 3.) | MAYOR BENEFITS (5011)- Benefits for the Mayor are based on the Mayor's salary and in the PERS | ||||||||
| employer contribution rate, as well as the Medicare, Workers Compensation, and health | |||||||||
| insurance costs. | |||||||||
| 4.) | ADMINISTRATIVE STAFF SALARY (5020)- This amount includes 13.50 per hour for the Administrative | ||||||||
| Clerk and $12.00 per hour for the Clerk Typist in accordance with the increase in responsibility for both | |||||||||
| positions. | |||||||||
| 5.) | ADMINISTRATIVE STAFF BENEFITS (5021)- The benefits are based on the salaries of both the | ||||||||
| administrative staff and include PERS, Medicare, Worker's Compensation, health insurance | |||||||||
| costs, and the liability of vacation and sick leave time. | |||||||||
| 6.) | STAFF LEAVE REPLACEMENT (5030)- This money is available in order to provide in-house and hire | ||||||||
| staff replacements while full-time staff uses leave time. | |||||||||
| 7.) | ESC INSURANCE REIMBURSEMENT (5031)- The Denali Borough has opted to reimburse the State | ||||||||
| for unemployment claims for former employees rather the contributing to unemployment claims | |||||||||
| from the program every payroll. The liability figure will cover the maximum benefits for one | |||||||||
| employee. | |||||||||
| 8.) | MAYOR/STAFF TRAVEL (5015)- This funding will allow for the Mayor to attend the AML/ACOM | ||||||||
| Conferences as well as trips to Juneau to lobby for the Borough issues. Administrative Staff | |||||||||
| travel is also included in this line item. | |||||||||
| 9.) | MAYOR/STAFF PER DIEM (5016)- This amount will allow for per diem for the Mayor and Staff while | ||||||||
| attending training and conferences. | |||||||||
| 10.) | ANNUAL AUDIT (5120)- This amount reflects the approximate amount needed to perform the annual | ||||||||
| audit of the Denali Borough financial records. This amount was increased due to landfill | |||||||||
| financial assurance debt ratio requirement. | |||||||||
| 11.) | OVERNIGHT ACCOMMODATIONS AUDIT (5118)- This amount reflects overnight accommodation | ||||||||
| operator audits performed by Kohler, Schmitt, and Hutchison on any specific Merchant. | |||||||||
| 12.) | BONDING & INSURANCE (5122)- The insurance carrier for the Denali Borough is the Alaska | ||||||||
| Municipal League/Joint Insurance Association (AML/JIA). | |||||||||
| 13.) | ATTORNEY FEES (5110)- This line item is based on a contract with Hughes, Thorsness, Powell, | ||||||||
| Huddleston, & Bauman allowing for a monthly fee of $800, leaving additional funding for any future | |||||||||
| litigation. | |||||||||
| 14.) | CONSULTANT FEES (5130)- This amount will allow for professional services on a quarterly basis from | ||||||||
| Kohler, Schmitt and Hutchison, as well as any other consultants that may be needed. | |||||||||
| 15.) | BANK FEES (6010)- These fees include the bank service charge as well as the cost of checks. | ||||||||
| 16.) | STATE FUNDING TO COMMUNITIES (6021)- The State revenue sharing funding will be divided | ||||||||
| among the groups evenly as follows: | |||||||||
| Panguingue Creek Homeowners | $6,625 | ||||||||
| Tri-Valley Library | 6,625 | ||||||||
| McKinley Community Club | 6,625 | ||||||||
| Community of Cantwell, Inc. | 6,625 | ||||||||
| Total | $26,500 | ||||||||
| 17.) | BOROUGH FUNDING TO FIRE DEPARTMENTS (5141)- Funding is based on $8 per person provided | ||||||||
| Fire service and $10 per person provided EMS service. There are 1,893 residents in the Borough. | |||||||||
| This breaks down as follows: | |||||||||
| City of Anderson, EMS/Fire Department | $13,338 | ||||||||
| Tri-Valley Volunteer Fire Department | 20,942 | ||||||||
| McKinley Park Volunteer Fire Department | 1,464 | ||||||||
| Cantwell Volunteer Fire Department | 3,996 | ||||||||
| Total | $39,740 | ||||||||
| 18.) | CANTWELL VOLUNTEER FIRE DEPARTMENT (5142)- Additional funding to be distributed to the | ||||||||
| Cantwell Volunteer fire Department will be $7,000. | |||||||||
| 19.) | CONTRIBUTION TO RAILBELT MENTAL HEALTH (5143)- This figure represents a funding request | ||||||||
| made by Railbelt Mental Health for funds to help this group retain their clinic in Healy. ($6,900) | |||||||||
| 20.) | CONTRIBUTION TO MCKINLEY PARK COMMUNITY CLUB AND MCKINLEY PARK | ||||||||
| VOLUNTEER FIRE DEPARTMENT (5144)- Additional funding to be to be funding to be distributed to | |||||||||
| the McKinley Park Volunteer Fire Department. ($2,800) | |||||||||
| 21.) | ANDERSON VOLUNTEER FIRE DEPARTMENT (5146)- Additional funding to be distributed to | ||||||||
| Anderson Volunteer Fire Department will be $4,000. | |||||||||
| 22.) | CONTRIBUTION TO TRI-VALLEY FIRE DEPARTMENT (5140)- This line is to fund the summer | ||||||||
| EMT/Fire Department Program for Healy and surrounding area. This amendment includes an | |||||||||
| increase of $5,000. | |||||||||
| 23.) | CONTRIBUTION TO LIBRARIES (5145)- This line Item is broken down as follows: | ||||||||
| Tri-Valley Library | $3,500 | ||||||||
| Anderson Library | 2,500 | ||||||||
| Cantwell Library | 2,000 | ||||||||
| TOTAL | $8,000 | ||||||||
| 24.) | CONTINGENCY (5900)- Contingency money is to pay for unforeseen expenditures. This money could | ||||||||
| also be used to cover any over expenditures without having to amend the budget. | |||||||||
| DENALI BOROUGH SCHOOL DISTRICT BUDGET | |||||||||
| 1.) | LOCAL COMMUNITY SCHOOLS FUND (6051)- This is a line item with no appropriation at the time | ||||||||
| the budget was introduced. | |||||||||
| 2.) | CAPITAL PROJECTS FUND (6052)- This line item amount is $0. | ||||||||
| 3.) | SCHOOL OPERATING FUND (6053)- This would fund basic needs of the operation of the Denali | ||||||||
| Borough School District. | |||||||||
| 4.) | MAJOR SCHOOL MAINTENANCE RESERVE FUND (6054)- This line item would add $0 to the | ||||||||
| established account. | |||||||||
| DENALI BOROUGH PERMANENT INVESTMENT FUND | |||||||||
| 1.) | DENALI BOROUGH PERMANENT FUND - This line item would contribute funds to the already | ||||||||
| established Denali Borough Permanent Investment Fund. | |||||||||
| CAPITAL MATCHING GRANTS | |||||||||
| 1.) | CAPITAL GRANTS - The FY '03 Capital Matching Grants and funding shares, listed by priority, | ||||||||
| are as follows. Please note that actual Borough costs are zero, except for administrative costs, | |||||||||
| which will not be reported in this category. | |||||||||
| A.) | Healy - Cantwell Baseball backstops and fencing: | ||||||||
| local share amount, $2,118, State Funding, $12,000. | |||||||||
| B.) | Kids Stop renovation: | ||||||||
| local share amount, $2,186, State Funding, $12,388. | |||||||||
| C.) | Panguingue Creek Fire Hall/Community Bld.: | ||||||||
| local share amount, $1,677, State Funding, $9,502. | |||||||||
| Section 5. Effective Date. | |||||||||
| This ordinance becomes effective upon it's adoption by the Denali Borough Assembly. | |||||||||
| DATE INTRODUCED: | June 9, 2002 | ||||||||
| FIRST READING: | June 9, 2002 | ||||||||
| PUBLIC HEARING: | July 14, 2002 | ||||||||
| PASSED and APPROVED by the DENALI BOROUGH ASSEMBLY this 14th day of July, 2002 | |||||||||
| Signature on File | |||||||||
| Borough Mayor | |||||||||
| ATTEST: | Signature on File | ||||||||
| Borough Clerk | |||||||||