DENALI
BOROUGH, ALASKA
ORDINANCE
NO. 99-02
INTRODUCED
BY: Mayor John C. Gonzales
AN ORDINANCE
FOR THE DENALI BOROUGH PROVIDING FOR THE ESTABLISHMENT
AND
ADOPTION OF THE BUDGET FOR THE FISCAL YEAR 2000.
BE IT
ENACTED BY THE ASSEMBLY OF THE DENALI BOROUGH:
Section l. Classification.
This is a non‑code ordinance.
Section 2. General Provisions.
The budget lists the authorized revenues and expenditures and
the change in cash balances for the period July 1, 1999 through June 30, 2000
and made a matter of public record.
REVENUES FY
'2000 BUDGETED FY '99 ACTUAL FY '98
Taxes:
Overnight Accommodations $ 1,425,000 $ 1,375,000 $ 1,421,285
Severance Tax 70,000 70,000 75,253
Intergovernmental, Federal:
PILT Act 95,000 85,000 99,137
Intergovernmental, State:
Safe
Communities
50,000 50,000 50,664
State Revenue Sharing 29,000 27,000 30,996
Electricity/Telephone Co-op Tax 40,000 40,000 28,375
Amusement/Game Share
100 100 146
Other:
Interest Income 80,000 80,000 91,159
Miscellaneous Income 200 200 1,947
Land Leases 500 500 458
Penalties and Interest 0 0 278
REVENUE
TOTAL 1,789,800 $1,727,800 $ 1,799,698
EXPENSES
FY '2000 BUDGETED FY '99 ACTUAL FY '98
Assembly:
Assembly Members Stipend (.26%) $ 5,400 $ 5,400 $
4,950
Assembly Members Benefits (.06%) 1,270 900 824
Clerk Salary (1.95%) 39,700 38,400 32,056
Clerk Benefits (1.2%) 25,000 17,715 9,917
Assembly/Clerk Travel (.28%) 5,700 5,700 5,678
Assembly/Clerk Per Diem (.15%) 3,200 3,200 2,910
Rent (.88%) 18,000 18,000 17,314
Utilities (.41%) 8,500 8,500 5,887
Postage (.16%) 3,400 3,400 2,377
Dues/Subscriptions/Advertisement
(.24%) 5,000 5,000 3,606
Elections (.24%) 5,000 5,000 1,870
Equipment (.24%) 5,000 5,000 12,854
Equipment Maintenance (.12%) 2,500 2,500 1,850
Equipment Rental (.04%) 1,000 500 0
Supplies (.24%) 5,000 5,000 3,572
Personnel Committee (.12%) 2,500 2,500 0
Land Use Planning 0 0 72,082
Municipal Land Mgmt. (1.23%) 25,000 41,500 0
Committee Training/Travel (.12%) 2,500 5,000 0
Land Selection/Adjudication/Fees
(.12%) 2,500 5,000 0
Land Status Research (.12%) 2,500 2,500 0
Technician/Training/Travel (.12%) 2,500 4,000 0
Technician salary (1.4%) 28,500 30,300 0
Technician Benefits (.98%) 20,000 19,000 0
Finance Committee (.14%) 3,000 3,000 0
Assembly Contingency(.19%) 4,000 4,000 1,934
Assembly Budgetary Reserve (15%) 302,892 281,231 0
ASSEMBLY
TOTAL $529,562 $522,246 $ 179,681
Mayor:
Mayor Salary (1.47%) $
30,000 $ 30,000 $ 30,000
Mayor Benefits (.73%) 15,000 12,700 12,684
Administrative Staff Salary (2.3%) 46,800 38,500 26,716
Administrative Staff Benefits (1.5%) 30,800 21,100 9,207
Staff Leave Replacement (.29%) 6,000 6,000 1,422
ESC Insurance Reimbursement (.34%) 7,000 7,000 39
Mayor/Staff Travel (.34%) 7,000 7,000 7,072
Mayor/Staff Per Diem (.24%) 5,000 5,000 2,594
Annual Audit (.49%) 10,000 10,000 7,777
Overnight Accommodations Audits
(.19%) 4,000 4,000 3,837
Bonding & Insurance (.27%) 5,500 5,500 3,765
Attorney Fees (.98%) 20,000 20,000 11,510
Consultant Fees (.24%) 5,000 5,000 4,510
Bank Fees (.03%) 700 700 279
State Funding to Communities (1.5%) 30,617 30,996 31,316
Borough Funding to Fire Depts. (1.8%) 37,386 37,386 37,386
Cantwell Volunteer Fire Dept. (.34%) 7,000 7,000 7,000
Contribution to Railbelt MH (.24%) 5,000 5,000 5,000
Contribution to McKinley PCC &
FD (.13%) 2,800 2,800 4,000
Contribution to Anderson VFD (.56%) 11,500 14,213 0
Contribution to TVVFD (3%) 66,950 61,950 60,000
Community Libraries (.24%) 5,000 5,000 5,000
Contingency (.24%) 5,000 5,000 290
MAYOR
TOTAL $
364,053 $341,845 $ 271,404
Denali Borough School District:
School Funding $
0 $ 0 $ 0
Local Community Schools Fund 0 0 0
Capital Projects Fund (3%) 68,035 67,161 67,161
School Operating Fund (53%) 1,071,127 1,072,943 981,736
Major School Maintenance Fund 0 0 0
SCHOOL
DISTRICT TOTAL $
1,139,162 $1,140,104 $ 1,048,897
Denali Borough PIF 0 0 0
EXPENSES,
continued FY
'2000 BUDGETED FY '99 ACTUAL FY '98
Matching Grants:
Matching Grants $
0 $ 0 $ 0
MATCHING
GRANTS TOTAL $
0 $ 0 $ 0
Permanent Investment Fund 0 0 0
EXPENSES
TOTAL $
2,032,777 $ 2,004,195 $1,499,982
Over Carry Forward/Reserves $ 0
Section 3. Authorization and Appropriation.
The appropriations are adopted and authorized for the
period July 1, 1999 through June 30, 2000 and are the budget for that
period. Subject to assembly approval by
resolution, the Mayor may (1) establish line item expenditures within an
authorized appropriation, and/or (2) transfer from one authorized expenditure
to another any amount which would not annually exceed 10 percent of one authorized
expenditure or $10,000, whichever is less.
Section 4. Budget Narrative.
The following is a line item
breakdown narrative of the Fiscal Year 2000 budget.
REVENUES
1.) OVERNIGHT
ACCOMMODATIONS TAX - This amount is based on revenues at 7% collected from the
Borough’s Overnight Accommodation tax.
2.) SEVERANCE
TAX - The FY 2000 budget figure is based on the projected FY 1999 amount. A similar year of resources sold is
expected.
3.) PILT
Act - 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 a municipality "in lieu of property
taxes" on Federal land. Although
the Denali Borough does not collect a property tax, it is still eligible for
PILT funding.
4.) SAFE
COMMUNITIES - This amount is based on FY 1999 funding less a possible
decrease.
5.) STATE
REVENUE SHARING - This amount is based on the amount the Borough received in FY
1999.
6.) ELECTRICITY/TELEPHONE
CO-OP TAX - This figure is based on what the Borough normally receives.
7.) AMUSEMENT/GAME
SHARE - The FY 2000 revenue amount is based on what was received during FY
1999.
8.) INTEREST
INCOME - This figure is based on FY 1999 interest earnings, which increase
every year due to the increase in the amount of funds in the general fund.
9.) MISCELLANEOUS
INCOME - This figure is based on projected FY 2000 amounts. Miscellaneous revenues include copying
charges, fax charges, charges for copies of the Borough reference books, etc.
10.) LAND LEASES - This amount is
based on what the Borough expects to
receive for lands it leases to
different entities.
EXPENSES
ASSEMBLY BUDGET -
1.) ASSEMBLY
MEMBERS STIPEND - This number is based on 9 assembly members receiving monthly
stipends of $50.
2.) ASSEMBLY
MEMBERS BENEFITS - Elected Officials are eligible to be enrolled in the State
Public Employees Retirement System (PERS).
The projected FY 2000 PERS contribution rate is estimated to be 23.34%.
3.) CLERK
SALARY - This amount reflects a 3% increase effective July 1,1999.
4.) CLERK
BENEFITS - This amount reflects the PERS employer contribution rate, as well as
the Medicare, Worker's Compensation, and health insurance costs. This amount also includes the liability of
earned sick leave and vacation pay for the year.
5.) ASSEMBLY/CLERK
TRAVEL - This figure is budgeted to allow 4 Assembly members and the Clerk to
attend the annual AML conference, as well as attending other training
classes.
6.) ASSEMBLY/CLERK
PER DIEM - 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
- This amount represents the amount needed for rent for the Borough offices at
the Tri-Valley Community Center plus a slight increase.
8.) UTILITIES
- The utility budget item is based on custodial fees of $200 per month, the
cost of the phone/fax/modem/internet lines, the monthly Internet connection,
and the monthly Home Page update cost.
9.) POSTAGE
- 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
- This line item 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 the local papers.
11.) ELECTIONS
- This line item allows the funding for two Borough-wide elections in FY 2000.
12.) EQUIPMENT
- The line item for equipment will allow the staff to purchase minimal equipment if needed.
13.) EQUIPMENT
MAINTENANCE - The copier maintenance agreement is a large portion of this line
item.
14.) EQUIPMENT
RENTAL - This line item is for the rental fee for the electronic postage scale
and rental cost of other equipment as needed.
15.) SUPPLIES
- This figure is based on projected supply spending for FY 1999. 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 - This figure represents the funds needed to pay travel expenses for
the Personnel Clerk and the committee members.
This also includes possible education for committee members on personnel
issues. (2,500)
17.) LAND
USE PLANNING - The following is a breakdown of the Land Use Planning Committee
FY 2000 budget.
ACCOUNT 4101 ($25,000) Municipal Land Management: This
budget item is will be used for the following items:
1.)
Land Surveying: These funds will be used to survey State lands patented
to the Borough. $22,500
2.)
Equipment/paper/cartridges: $2,500
ACCOUNT 4102 ($2,500) Committee
Training and Travel: These funds are requested to allow for committee
training and travel to APA conferences and other relevant education
opportunities.
ACCOUNT 4103 ($2,500) Land
Selection/Adjudication and Fees: This budget item is for expenses charged
by DNR to process the Borough’s Municipal Entitlement Lands. Costs are based on advertising, recording
fees, etc.
ACCOUNT 4104 ($2,500) Land Status
Research: This budget item is for expenses relating to conducting research
by phone, fax, or modem. This also
includes annual fees to DNR for access to their Land Administration System
(LAS).
ACCOUNT 4106 ($2,500) Land
Technician Training and Travel: This budget item will allow the Technician
to attend training seminars such as the APA Conferences and other educational
seminars.
ACCOUNT 4107 ($30,300) Land
Technician Salary: This amount includes a 3% raise for the Technician.
ACCOUNT 4108 ($20,000) Land
Technician Benefits: this budget item is for employee benefits such as
Aetna Health Insurance and participation in the PERS Retirement System.
Municipal Land Management $
25,000
Committee Training/Travel 2,500
Land Selection/Adjudication/Fees 2,500
Land Status Research 2,500
Technician/Training/Travel 2,500
Technician salary 28,500
Planning Technician benefits 20,000
TOTAL $83,500
18.) FINANCE
COMMITTEE - This figure will be available for committee member and clerk travel
as well as committee education concerning financial issues.
19.) CONTINGENCY
- Contingency money is used to pay for unforeseen expenditures. This money can also be used to cover any
over-expenditures without having to amend the budget.
20.) ASSEMBLY BUDGETARY RESERVE - 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 1st.
MAYOR BUDGET -
1.) MAYOR
SALARY - This amount is the same as the FY 1999 budgeted amount.
2.) MAYOR
BENEFITS - Benefits for the Mayor are based on the Mayor's salary and in the
PERS employer contribution rate, as well as the Medicare, Worker's
Compensation, and health insurance costs.
3.) ADMINISTRATIVE
STAFF SALARY - This amount includes a 3% raise for the Executive Assistant, and
a raise to $10.45 per hour for the Administrative Clerk.
4.)
ADMINISTRATIVE STAFF BENEFITS - 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 accrual.
5.) STAFF
LEAVE REPLACEMENT - This money is available in order to provide in-house and
hired staff replacements while full-time staff uses leave time.
6.) ESC
INSURANCE REIMBURSEMENT - The Denali
Borough has opted to reimburse the State for unemployment claims for former
Borough employees rather than contributing to unemployment claims from the
program every payroll. This liability
figure will cover the maximum benefits for one employee.
7.) MAYOR
STAFF/TRAVEL - This funding will allow for the Mayor's attendance to 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.
8.) MAYOR
STAFF/PER DIEM - This amount will allow for per diem for the Mayor and Staff while attending training and
conferences.
9.) ANNUAL
AUDIT - This amount reflects the approximate amount needed to perform the
annual audit of the Denali Borough financial records. This amount was increased due to a different type of audit being
required because the Borough exceeded receiving $100,000 in grant funds, i.e.
the funds for the landfill project.
10.) OVERNIGHT
ACCOMMODATIONS AUDIT - This amount reflects audits performed by Kohler,
Schmitt, and Hutchison on any specific Merchant.
11.) BONDING
& INSURANCE - The insurance carrier for the Denali Borough is the Alaska
Municipal League/Joint Insurance Association (AML/JIA).
12.) ATTORNEY
FEES - This line item is based on a contract with Hughes, Thorsness, Gantz,
Powell, & Brundin allowing for a monthly fee of $800, leaving additional
funding for any future litigation.
13.) CONSULTANT
FEES - 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.
14.) BANK
FEES - These fees include the bank service charges as well as the cost of
checks.
15.) STATE
FUNDING TO COMMUNITIES - The State revenue sharing funding will be divided
among four groups evenly as follows:
Panguingue Creek Homeowners - $
7,654
Tri-Valley Library - 7,654
McKinley Community Club - 7,654
Community of Cantwell, Inc. - 7,654
TOTAL - $30,617
16.) BOROUGH
FUNDING TO FIRE DEPARTMENTS - Funding is based on $8 per person provided Fire
service and $10 per person provided EMS service. There are 2,077 residents in the Borough. This breaks down as follows:
City of Anderson, EMS/Fire
Department - $
16,720.00
Tri-Valley Volunteer Fire Department
- 15,888.00
McKinley Park Volunteer Fire
Department - 1,464.00
Cantwell Volunteer Fire Department
- 3,314.00
TOTAL - $ 37,386.00
17.) CANTWELL
VOLUNTEER FIRE DEPARTMENT - Additional funding to be distributed to the
Cantwell Volunteer Fire Department will be $7,000.
18.) CONTRIBUTION
TO RAILBELT MENTAL HEALTH - This figure represents a funding request made by
Railbelt Mental Health for funds to help this group retain their clinic in
Healy. ($5,000)
19.) CONTRIBUTION
TO MCKINLEY PARK COMMUNITY CLUB AND MCKINLEY PARK VOLUNTEER FIRE DEPARTMENT -
Additional funding to be distributed to the McKinley Park Community Club and
McKinley Park Volunteer Fire Department. ($2,800)
20.) ANDERSON VOLUNTEER FIRE
DEPARTMENT - Additional funding to be distributed to the Anderson Volunteer
Fire Department will be $11,500.
21.) CONTRIBUTION
TO TRI-VALLEY VOLUNTEER FIRE DEPARTMENT - This line item is to fund the Summer
EMT/Fire Department Program for Healy and the surrounding area. ($ 61,950 )
22.) CONTRIBUTION TO COMMUNITY
LIBRARIES - This line item is broken
down as follows:
Tri-Valley Library 2,500
Anderson Library 1,500
Cantwell Library 1,000
TOTAL $5,000
23.) CONTINGENCY
- Contingency money is used 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 - This is a line item with no appropriation at the time
the budget was introduced.
2.) CAPITAL
PROJECTS FUND - This line item amount
is 68,035.
3.) SCHOOL
OPERATING FUND - This would fund basic
needs of the operation of the Denali Borough School District.
4.) MAJOR
SCHOOL MAINTENANCE RESERVE FUND - This line item would add $0 to the
established account in the same name.
DENALI BOROUGH PERMANENT INVESTMENT FUND
1.) DENALI
BOROUGH PERMANENT INVESTMENT FUND - This line item would contribute funds to
the already established Denali Borough Permanent Investment Fund.
CAPITAL MATCHING GRANTS -
1.) MATCHING
GRANTS - The FY 2000 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.)
Chamber Building, Phase II: local share amount $1,950
Project total - $14,950
B.)
Foundation repairs to Kids Stop: local share amount $1,500 Project total - $11,500
C.)
Community Well for Panguingue Creek Homeowner’s Association: local share amount $1,950
Project total - $14,950
D.)
Improvements to Healy hockey rink: local share amount $1,500
Project total - $11,500
Section 5. Effective Date.
This ordinance becomes effective upon its adoption by the
Denali Borough Assembly.
DATE INTRODUCED: April 11, 1999
FIRST READING: April 11, 1999
PUBLIC HEARING: May 16, 1999
PASSED and APPROVED by the DENALI
BOROUGH ASSEMBLY this 16 th day of May, 1999.
SIGNATURE ON FILE
Borough Mayor
ATTEST: SIGNATURE ON FILE
Borough Clerk