DENALI BOROUGH, ALASKA
ORDINANCE NO. 97-03
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 1998.
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, 1997 through June 30, 1998 and made a matter of public
record.
REVENUES FY
'98 BUDGETED FY '97 ACTUAL FY '96
Taxes:
Overnight
Accommodations $
1,300,000 $ 1,280,000 $ 1,228,345
Severance
Tax 75,000 75,000 91,770
Intergovernmental, Federal:
PILT
Act 85,000 85,000 86,204
Intergovernmental, State:
Municipal Assistance
57,000 60,000 65,948
State
Revenue Sharing 31,317 29,500 31,720
Electricity/Telephone
Co-op Tax 20,000 80,000 90,193
Amusement/Game Share
100 100 219
Other:
Interest
Income 60,000 48,000 65,217
Miscellaneous
Income 300 240 470
REVENUE TOTAL 1,628,717 $1,657,840 $ 1,660,086
EXPENSES FY
'98 BUDGETED FY '97 ACTUAL FY '96
Assembly:
Assembly
Members Stipend (0.30%) $ 5,400 $ 5,400 $
5,000
Assembly
Members Benefits (0.07%) 1,138 1,025 757
Clerk
Salary (2.01%) 36,210 35,870 32,087
Clerk
Benefits (0.81%) 14,450 12,400 9,452 Assembly/Clerk Travel (0.32%) 5,700 5,000 2,457
Assembly/Clerk
Per Diem (0.18%) 3,200 3,000 630
Rent
(0.96%) 17,200 16,820 16,820
Utilities
(0.39%) 7,000 6,500 5,587
Postage
(0.33%) 3,400 3,400 1,837
Dues/Subscriptions/Advertisement
(0.19%) 5,000 5,000 3,618
Elections
(0.28%) 5,000 5,000 2,173
Equipment
(0.28%) 20,000 22,000 4,818
Equipment
Maintenance (0.14%) 2,500 2,000 1,205
Equipment
Rental (0.06%) 960 960 399
Supplies
(0.28%) 5,000 5,000 5,628
Personnel
Committee (0.16%) 2,900 3,500 274
Land
Use Planning (5.28%) 95,095 87,470 14,002
Finance
Committee (0.17%) 3,000 3,000 0
Denali
Borough Economic Dev. Fund (0%) 0
20,000 0
Assembly
Contingency(0.23%)
4,000 0 1,506
Assembly
Budgetary Reserve (15%) 271,965 56,723 0
ASSEMBLY TOTAL $509,118 $300,068 $ 108,241
Mayor:
Mayor
Salary (1.67%) $
30,000 $ 30,000 $ 30,000
Mayor
Benefits (0.71%) 12,650 12,000 11,859
Administrative
Staff Salary (1.86%) 33,510 29,500 22,458
Administrative
Staff Benefits (0.70%) 12,500 12,150 10,068
Staff
Leave Replacement (0.34%) 6,000 6,000 0
ESC
Insurance Reimbursement (0.39%) 7,000 7,000 0
Mayor/Staff
Travel (0.39%) 7,000 7,000 5,353
Mayor/Staff
Per Diem (0.25%) 4,500 4,000 2,313
Annual
Audit (0.45%) 8,000 6,000 6,056
Overnight
Accommodations Audits (0.23%) 4,000 0 0
Bonding
& Insurance (0.31%) 5,500 5,500 4,727
Attorney
Fees (1.11%) 20,000 30,000 12,193
Consultant
Fees (0.28%) 5,000 5,000 4,385
Bank
Fees (0.04%) 700 300 626
State
Funding to Communities (1.74%) 31,317 31,720 31,788
Borough
Funding to Fire Depts. (2.08%) 37,386 37,386 37,386
Cantwell
Volunteer Fire Dept. (0.39%) 7,000 7,000 7,000
Contribution
to Railbelt MH (0.28%) 5,000 5,000 5,000
Contribution
to McKinley PCC & FD (0.16%) 4,000 2,800 2,400
Contribution
to TVVFD (3.33%) 60,000 60,000 47,000
Community
Libraries (0.28%) 5,000 5,000 0
Contingency
(0.28%) 5,000 5,000 1,900
MAYOR TOTAL $
311,063 $308,356 $ 242,512
Denali Borough School District:
School
Funding $
0 $ 0 $ 0
Local
Community Schools Fund 0 0 35,803
Capital
Projects Fund (3.73%)
67,161 0 323,973
School
Operating Fund (54.45%) 981,736 889,504 196,425
Major
School Maintenance Fund 42,680 40,000 25,000
SCHOOL DISTRICT TOTAL $
1,091,577 $907,764 $ 581,201
Denali Borough PIF 0 0 0
EXPENSES, continued FY
'98 BUDGETED FY '97 ACTUAL FY '96
Matching Grants:
Matching
Grants $
0 $ 0 $ 0
MATCHING GRANTS TOTAL $
0 $ 0 $ 0
Permanent Investment Fund 0 150,000 0
EXPENSES TOTAL $ 1,911,758 $ 1,687,928 $906,954
Over
Carry Forward/Reserves $
0
Section 3. Authorization and Appropriation.
The appropriations are adopted and authorized for the
period July 1, 1997 through June 30, 1998 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 1998 budget.
REVENUES
1.) OVERNIGHT
ACCOMMODATIONS TAX - This amount was based on revenues at 7%.
2.) SEVERANCE
TAX - The FY 1998 budget figure is based on the projected FY 1997 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.) MUNICIPAL
ASSISTANCE - This amount is based on FY 1997 funding less a possible
decrease.
5.) STATE
REVENUE SHARING - This amount is based on the amount the Borough received in FY
1997, with a small expected reduction.
6.) ELECTRICITY/TELEPHONE
CO-OP TAX - This figure is based on what the Borough normally receives.
7.) AMUSEMENT/GAME
SHARE - The FY 1998 revenue amount is based on what was received during FY
1997.
8.) INTEREST
INCOME - This figure is based on FY 1997 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 1998 amounts. Miscellaneous revenues include copying
charges, fax charges, charges for copies of the Borough reference books, etc.
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 1998 PERS contribution rate is 21.06%.
3.) CLERK
SALARY - This amount reflects an increase effective July 1, 1997 of 4%.
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 based on the FY 97 budget with a slight increase. The figure is budgeted to allow 3 Assembly
members, preferably ones that have not attended before, to attend the annual
AML conference, as well as the Clerk attending the AML Conference and various
training classes.
6.) ASSEMBLY/CLERK
PER DIEM - This amount will allow for 35 days of per diem for the Clerk or
Assembly members while attending their respective conferences as well as
miscellaneous travel throughout the year.
7.) RENT
- The rent for the Borough offices at the Tri-Valley Community Center is
$1,430.00 per month.
8.) UTILITIES
- The utility budget item is based on custodial fees of $200 per month and
phone/fax/modem and the Internet connection.
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, 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 1998.
12.) EQUIPMENT
- The line item for equipment will allow the staff to purchase new office chairs, file cabinet and various
small items needed to update the office.
13.) EQUIPMENT
MAINTENANCE - The copier maintenance agreement is a large part of this expense,
and since we live so far away from a service technician, this is
necessary. Also, other office equipment
may need servicing.
14.) EQUIPMENT
RENTAL - This line item is a breakdown of the yearly maintenance fee, and in
case our equipment needs maintenance and we have to rent other equipment.
15.) SUPPLIES
- This figure is based on projected supply spending for FY 1997. A large portion of the supply cost is
incurred by the purchase of paper, pens, envelopes for mailing, etc.. This may
also include toner for the printer and copier.
The amount of paper and toner needed is unknown, due to the number of
elections, mail-outs, special projects, etc.
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.
17.) LAND
USE PLANNING - This figure has been based on the funding request received from
the Land Use Planning Committee (LUPC).
Municipal Land Management $
36,000
Committee Training/Travel 4,000
Land Selection/Adjudication/Fees 5,000
Land Status Research 2,500
Technician/Training/Travel 4,000
Meetings/Travel/Reimbursement 2,000
Planning Technician salary 26,770
Planning Technician benefits 14,825
TOTAL $95,095
18.) FINANCE
COMMITTEE - This figure will be available for committee member travel and fees
incurred with the research needed for the landfill project, the capital
improvement fund as well as the investment options.
19.) DENALI
BOROUGH ECONOMIC DEVELOPMENT FUND - No funds have been appropriated to this
line item at this time.
20.) 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.
21.) 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 1997 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 includes a 4% raise for the full-time Clerk/Typist to
commence on July 1, 1997, and a raise of 4% effective January 1, 1998 for our
part-time receptionist.
4.) ADMINISTRATIVE
STAFF BENEFITS - The benefits are based on the salaries of 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
Conferences as well as possible trips to Juneau to lobby for the Borough
issues. This will also include
attendance to Alaska Conference of Mayor’s Conferences. Administrative Staff travel will also be
included in this line item.
8.) MAYOR
STAFF/PER DIEM - This number will allow for per diem, including 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.
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 pending contract with Hughes, Thorsness,
Grantz, 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. This amount also includes an
yearly Overnight Accommodations audit.
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 ($31,317 received by
the Borough in FY 1997) will be divided among four groups evenly as follows:
Panguingue Creek Homeowners - $
7,829
Tri-Valley Library - 7,829
McKinley Community Club - 7,829
Community of Cantwell, Inc. - 7,829
TOTAL - $31,317
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. ($4,000)
20.) 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. ($60,000)
21.) 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
22.) CONTINGENCY
- Contingency money is used to pay for unforseen
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
$67,161.
3.) SCHOOL
OPERATING FUND - This would help fund
basic needs of the operation of the Denali Borough School District.
4.) MAJOR
SCHOOL MAINTENANCE RESERVE FUND - This line item would add $42,680 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 1998 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.
PANGUINGUE ROAD PROJECT - This line item for 1998 is a road project
for the Panguingue Creek Subdivision.
The State share asked for is $33,150 and the Grant Match Share from PCHA
is $5,850.
Section 5. Effective Date.
This ordinance becomes effective upon its adoption by the
Denali Borough Assembly.
DATE INTRODUCED: APRIL 13, 1997
FIRST READING: APRIL 13, 1997
PUBLIC HEARING: MAY 18, 1997
PASSED and APPROVED by the DENALI
BOROUGH ASSEMBLY this 18th day of MAY, 1997.
SIGNATURE ON FILE
Borough Mayor
ATTEST: SIGNATURE ON FILE
Borough Clerk