FAIRBANKS NORTH STAR BOROUGH FY 2017-2018 ...

FAIRBANKS NORTH STAR BOROUGH

FY 2017-2018

APPROVED BUDGET

907 Terminal Street. P.O. Box 71267 Fairbanks, AK 99707 www.fnsb.us

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Fairbanks North Star Borough for its annual budget for the fiscal year beginning July 1, 2016.

In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award.

Front cover photograph courtesy of

Todd Paris, University of Alaska Fairbanks

FY 2017–2018 Budget Fairbanks North Star Borough

APPRECIATIONS

Thank you to everyone involved in this year’s budget process. Your help and assistance for this large task would was invaluable. Particular appreciation and thanks go to the following individuals for their important roles in the preparation of this budget:

Mayor Kassel, Chief of Staff, Department Directors and their Staff for all the hard work in making the budget process as smooth as possible and taking ownership for their respective sections of the budget. Tristan Fickus and Laurinda Wilkes for assistance in preparing and updating department expenditure budget worksheets, reconciling budget worksheets, preparing graphs for the budget, proofing, reviewing and overseeing the logistics for printing the Recommended and Approved Budgets. Donna Brooks and Dianna Lindhag for preparing budgeted IGCP, preparing/testing the tax roll and assistance in setting the mill rates and providing overall assistance in the budget process. Joanne Pascoe, Eileen Weis, Ruth Holland, Sharon Schwalm, Susan Matchael, Marsha Gross, Kayla Trickey and Accounting staff for providing the copious amounts of data needed for preparing the budget, for preparing/reviewing budgeted IGCP and charges, for proofing and reviewing submittals and schedules, and reviewing the “Budget by Funds” section. Sallie Stuvek, Tony Shumate, and Eileen Weis for computing the benefit rate. Diane Thomas for preparing and updating salary projections. Ivar Halvarson and Brad Acord for their work on providing assessed value and exemption estimates. Dawn Hellickson and Assessing Staff for their hard work keying and providing exemption data for setting the mill rates and preparing for the tax roll. Jeanne Olivotti in General Services for her tireless cooperation in obtaining materials and providing consultation and assistance in working out the logistics and printing the Mayor’s Recommended and Approved Budget documents. Darryl House and Tom Steer, for their hard work on preparing/testing for the tax roll. Don Logan and Computer Services for their assistance in keeping directory rights to the budget updated. Dan Sloan and Diane Aslam for providing assistance from the Public Works Department staff for the preparation of the Facilities Major Maintenance & 6-Year Plan section and assistance in the preparation of the Multi-Year Programs/Capital Projects section of the budget. Janet Davison and the Rural Services Staff for their work on providing the Road Service Area budgets. Dawn Harmon, for her untiring administrative support for both the Mayor’s Recommended Budget and the Approved Budget. Nanci Ashford-Bingham and Clerk’s Office Staff for their administrative support for the Saturday budget work sessions.

Again, thanks to everyone involved in the budget development process, we could not have done it without you. No one can ask for better assistance. For that, we thank you. Debra L. R. Brady, Chief Financial Officer Peggy Macdonald, Treasury and Budget Manager

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Table of Contents

Page DISTINGUISHED BUDGET PRESENTATION AWARD MAYOR'S MESSAGE ....................................................................................................... ix Budgetary/Organizational Highlights ............................................................................ xi APPROPRIATION ORDINANCE Budget Ordinance ....................................................................................................... xix

Attachment A – Appropriations.......................................................................... xxv Attachment B – Fiscal Policies ............................................................................. xl Attachment C – User Fees ................................................................................ xliv Mill Levy Resolution .................................................................................................... lxii Attachment A – Rate of Real Property Tax Levy .............................................. lxiv

INTRODUCTION

Organization ................................................................................................................. 1 FY 2017–2018 FNSB Assembly and Key Personnel ................................................... 2 FNSB Vicinity Map ........................................................................................................ 3 Readers’ Guide ............................................................................................................. 5 Readers’ Guide Overview .................................................................................... 5 The Fairbanks North Star Borough ...................................................................... 6 The Budget Process ............................................................................................. 7 Budget Presentation/Layout ................................................................................. 9 Basis of Accounting/Budgeting........................................................................... 11

BUDGET SUMMARY

Powers of the Fairbanks North Star Borough ............................................................. 15 Summary of Budget by Funds .................................................................................... 17 Cost Comparison by Service Category ...................................................................... 18 Cost Comparison by Service Category ...................................................................... 19 Number of Regular and Term Employee Summary, Historical Budgeted Number of Employees ...................................................................................................... 20 Number of Regular and Term Employee Summary ................................................... 21 Budgeted FTE Summary, Historical Budgeted FTEs ................................................. 22 FTE Summary ............................................................................................................ 23 Comparative Summary of Revenues by Type and Expenditures by Function

for All Operating Funds ...................................................................................... 24 Variance Analysis of Revenues by Type and Expenditures by Function for All Operating Funds ........................................................................................... 25 Expenditures by Category, Historic Expenditure by Category ................................... 26 Boroughwide Summary Line Item Totals ................................................................... 27 Comparison of Direct Cost ......................................................................................... 28 Direct Cost Comparison by Departments ................................................................... 29 Revenues by Category, Historic Revenue by Category ............................................. 30 Revenue Summary ..................................................................................................... 31 Taxable Assessed Valuation by Jurisdiction Tax Year .............................................. 32 Taxable Assessed Valuation ...................................................................................... 33 Mill Levies within the Borough .................................................................................... 34 Certified Assessed Valuations .................................................................................... 35


Table of Contents

Page REVENUE BUDGET

Revenue Overview ..................................................................................................... 37 Revenue Detail - Descriptions and Assumptions Tax Revenue–Property Tax, Hotel/Motel Room Tax and Alcoholic Beverage Sales Tax/Tobacco Distribution Excise Tax/Marijuana and Marijuana Product Tax ................................................................................................... 38 Charges for Services Areawide, Library Fees and Community Planning Fees ............................................................................ 40

911 Fund, Solid Waste Disposal Revenues, Vehicle Equipment Fleet Fund, Charges for Services--Non-Areawide, and Other Local Revenues. ... 42

Interfund Revenues, Operating Transfers, Contributions from Fund Balance/ Unrestricted Net Assets ................................................................................. 44

Carlson Activity Center Enterprise Fund, and Transit Enterprise Fund. ................................................................................ 46

State Revenue .................................................................................................... 48 Federal Revenue and Net Revenues ................................................................. 50

BUDGET BY FUNDS Governmental Funds: General, Special and Special Revenue Funds ...................... 53 Debt Service Fund, Capital Projects Funds, Proprietary Funds,

Fiduciary Funds, and Component Unit .............................................................. 54 Consolidated Fund List ............................................................................................... 55 Funds – Old & New .................................................................................................... 56 FNSB Relationship of Funds ...................................................................................... 57 Appropriations by Funds ........................................................................................... 58 Revenue Sources by Funds ....................................................................................... 60 Combining Summary of Operating Funds by Revenue Source,

Expenditure Category, and Increase/(Decrease) to Fund Balance ................... 62 General Fund Expenditure Summary ......................................................................... 64 General Fund Expenditure Line Item Detail ............................................................... 65 General Fund Revenue Summary .............................................................................. 66 General Fund Estimated Fund Balance ..................................................................... 67 Non-Areawide, Special Revenue Fund, Estimated Fund Balance ............................. 68 Solid Waste Collection District, Special Revenue Fund, Estimated Fund Balance ... 69 911 Fund, Special Revenue Fund, Estimated Fund Balance .................................... 70 Solid Waste Disposal, Enterprise Fund, Estimated Unrestricted Net Assets (Liabilities) .......................................................................................................... 71 Carlson Community Activity Center, Enterprise Fund, Estimated Unrestricted Net Assets .......................................................................................................... 72 Transit Enterprise Fund, Estimated Unrestricted Net Assets ..................................... 73 Vehicle and Equipment Fleet, Internal Service Fund, Estimated Unrestricted Net Assets .......................................................................................................... 74 Debt Service Fund, Estimated Fund Balance ............................................................ 75 Education, Estimated Fund Balance .......................................................................... 76


Table of Contents

EXPENDITURE BUDGET

Assembly ..................................................................................................................... .77 Mayor ........................................................................................................................... 93 Law ............................................................................................................................. 103 Assessing ................................................................................................................... 107 Community Planning .................................................................................................. 115 Computer Services ..................................................................................................... 133 Emergency Operations .............................................................................................. 149 Financial Services ...................................................................................................... 165 General Services ........................................................................................................ 193 Human Resources ..................................................................................................... 205 Library Services ......................................................................................................... 213 Parks and Recreation ................................................................................................. 237 Public Works .............................................................................................................. 261 Transportation ............................................................................................................ 291 Education ................................................................................................................... 319 Debt Service ............................................................................................................... 321 Non-Departmental ...................................................................................................... 333 Multi-Year and Capital Projects Budget ..................................................................... 339 Facilities Major Maintenance and Six-Year Plan ....................................................... 345 Grants ......................................................................................................................... 355 Interfund Charges ...................................................................................................... 363 Service Areas ............................................................................................................. 371

APPENDICES Appendices Content ................................................................................................379 A-1 Number of Regular and Term Employees Detail .......................................381

A-2 FTE Detail ...................................................................................................384 B Personnel Benefit Rates .............................................................................387 C-1 Employee Bargaining Units ........................................................................388 C-2 FNSBEA Non-exempt Current ...................................................................389 C-3 FNSBEA Exempt Personnel .......................................................................390 C-4 Transit Division – Laborer’s Local Union ....................................................391 C-5 ASEA Exempt Professional ....................................................................... 392 C-6 Confidential Non-Exempt ...........................................................................393 C-7 Confidential Expempt Professional ............................................................394 D-1 Maximum Property Tax Computation .........................................................395 D-2 Required Property Tax Differential Tax Zone .............................................425 E User Fee Schedule .....................................................................................426 F Fairbanks North Star Borough Demographics ...........................................444 G Glossary of Terms ......................................................................................465


Table of Contents

ILLUSTRATIONS Organization Chart ......................................................................................................... 1 FNSB Vicinity Map ......................................................................................................... 3 Cost Comparison by Service Category ........................................................................ 18 Number of Regular and Term Employee Summary ..................................................... 20 Budgeted FTE Summary .............................................................................................. 22 Expenditures by Category ............................................................................................ 26 Comparison of Direct Cost ........................................................................................... 28 Revenues by Category ................................................................................................. 30 Taxable Assessed Valuation by Jurisdiction Tax Year 2015 ....................................... 32 Taxable Assessed Valuation ........................................................................................ 33 Certified Assessed Valuations ..................................................................................... 35 FNSB Debt Service Funding Source ......................................................................... 330 Average Interest Cost Per Series .............................................................................. 330 Future Debt Service Payments by Fiscal Year .......................................................... 331 Six-Year Capital Request Summary .......................................................................... 352 Major Maintenance Request History .......................................................................... 353 Capital Funding History .............................................................................................. 354 Vital Statistics: Birth, Death, Marriage, and Divorce Rates ....................................... 445 Fall Enrollment, Univ. of Alaska Statewide vs. Univ. of Alaska Fairbanks ............... 451 University of Alaska Fairbanks College Degrees Awarded ....................................... 451 FNSB Average Monthly Employment, Top Two Employment Sectors ...................... 452 FNSB average Monthly Employment, by Industry ..................................................... 452 Health Insurance Trends ............................................................................................ 455 Average Cost of Food at Home for One Week .......................................................... 457 Annual Average Self-Service Unleaded Gasoline Prices .......................................... 458 Assessed Value of Property: Fairbanks, North Pole, and FNSB ............................... 461 Assessed Value of Pipeline Related Property, FNSB ................................................ 462

MAYOR MESSAGE

FY 2017–2018 Approved Budget Fairbanks North Star Borough

Budget Highlights

Organizational Highlights

NOTEWORTHY BUDGET ACCOMPLISHMENTS/CHANGES/ADJUSTMENTS/CONSIDERATIONS � Maintaining quality public services while keeping operating expenses as flat as possible was the primary focus of

this budget. State economic challenges and uncertainties continued to be a major consideration in this budget’s development. Quality pubic services require adequate facilities that are suitable to their use; this budget also commits monies toward facilities needs, including for School District facilities which are all owned by the Borough and for which the Borough provides all major maintenance.

� To keep operating expenses as flat as possible, the Borough’s departments absorbed cost increases. Efficiencies and cost savings were attained by reducing the size of the Borough’s licensed vehicle fleet and by consolidating the Borough’s printers, copiers, and facsimile machines under a single, managed contract, while also decreasing the total number of such machines.

� The School District ended the 2015-16 fiscal year with a large unassigned fund balance. This budget reduces the Borough’s direct local contribution to the Borough’s component unit School District in an amount equivalent to the Governor’s FY17 veto of State aid for school construction.

� In the FY 2016-17 budget, the Borough increased its property tax delinquency factor from 2% to 3%. The privatized military housing on Eielson Air Force Base (EAFB) is the Borough’s fourth largest taxable property. The private housing company has taken the Borough to State court over the taxability of the property for FY15, FY16, and FY17 and over the valuations, respectively. None of the FY14, FY15, FY16, and FY17 taxes (approximately $1.6M each year) have been paid. The Superior Court has confirmed the Borough’s legal authority to tax Corvias’ property interests on EAFB and the appeal window has closed. The increase in the delinquency factor (approximately $1M) is a reflection of those circumstances and of a lowered delinquency factor for all remaining properties.

� The State’s final FY17 budget reflected vetoes by the Governor when the State Legislature did not reduce the draw on the State’s reserve funds. The most significant veto was a 25% decrease in State aid for school construction ($3,023,600). The vetoes reducing revenues were not expected and were done at the end of June 2016, well after both the Borough and the School District had approved and adopted their FY17 budgets.

� There is a $3,244,086 decrease in the overall budget for all funds. The FY17 revised budget at 12/31/16 of $164,698,669 decreases to $161,454,583 in the FY18 approved budget.

MAJOR ISSUES AND CONCERNS � Providing year-to-year stability of services, budgets, and mill rates with rising costs, flat assessed valuations,

increasing property tax exemptions, and level or declining revenues while maintaining an adequate fund balance for cash flows, emergencies, credit-worthiness, and as a hedge for economic uncertainty is an unending challenge.

� The major concern for the Borough and the School District is the State government’s enormous revenue shortfalls for FY16, FY17, FY18, and beyond. For the State’s fiscal years 2005 through 2014, an average of 90 percent of the State’s budgeted unrestricted revenues was derived from oil. Although the State has made substantial cuts in its expenditures, it has also made large draws on its savings accounts to balance its budgets over the last several years. While those significant savings accounts have provided the State flexibility in managing the revenue decline, the Alaska Legislature has not adopted a fiscal plan, despite proposed budgets and legislation from the Governor that provided the framework to do so, and the savings accounts could be depleted in less than two years. The Legislature’s inability to balance the State’s budgets with a realistic fiscal plan has led to lower credit ratings for the State’s bonds, along with a “negative” outlook, from the rating agencies. In response to the Legislature’s failure to adopt a fiscal plan in the 2016 session, for the fiscal year 2017 State budget, the Governor vetoed a number of appropriations, including the 25 percent of State aid for school construction. The Constitution of the State of Alaska requires the legislature to establish and maintain a system of public schools. The State has a debt service and cash payments reimbursement program for school construction. The vast majority of the Borough’s debt service on general obligation school bonds is partially reimbursed by the State of Alaska at 70 percent. The Borough received $10.0 million of reimbursements in fiscal year 2016. The State has historically funded this program at 100 percent of the entitlement amount. In response to the State’s fiscal crisis brought on by the drastic fall in oil prices, the 2015 legislature placed a five and a half year moratorium on the State’s reimbursement program for debt service on school bonds approved in elections between January 1, 2015 and June 30, 2020. Except for the $13.2 million of bonds authorized by voters in October 2016 (a portion of

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Budget Highlights

Organizational Highlights (Continued) which are for school construction), all of the Borough’s remaining bonds were authorized in elections held prior to the moratorium period. The Borough’s fiscal year 2017 entitlement amount was reduced by $3.0 million as a result of the Governor’s veto discussed in the preceding paragraph. However, the State’s proposed fiscal year 2018 budget includes appropriations of the full entitlement amounts for this program.

� New construction assessed values added to the tax rolls (as a percent of all taxable property) had, for more than ten years (through FY12), been fairly steady at about 3.6% to 5.0% per year. With the national and global recession, new construction added for FY13 dipped below that average to 2.8%; FY14 was 2.5%; FY15 was 2.9% (excluding the newly privatized housing at Eielson Air Force Base which brings FY15 to 4.5%); FY16 is 2.6%, FY17 is 2.9%, and FY18 is 2.2%. New construction values help keep the mill rate stable, effectively offsetting real year-over-year cost increases of Borough programs and services. Lower additions, however, have made it more difficult to sustain a maintenance-level budget and a stable mill rate.

� The continued increases in State-mandated senior citizen and disabled veterans property tax exemptions, both in total dollars and as a percent of full value, are of concern. Over the past decade, the impact of increased mill rates on non-exempted property, as a result of the mill levy having to increase to offset the net taxable assessed value decreases from exemptions, has grown to be 1.284 mills, or $257.00 per $200,000 of net taxable assessed value. As new construction trends decrease, the impact to non-exempted properties will continue to increase.

� In October 2015, voters approved increasing the residential property valuation exemption from 20% of the value with a cap of $20,000 to $50,000 with no 20% limitation. The increased exemption will be effective for taxes due in FY19. To raise the same amount of property tax revenue, a higher mill levy rate will be required to offset the increased exemptions. (The $10,000 limitation for service areas remains in place.)

� The federal requirements for air quality monitoring and containment of PM2.5 is an issue that has far-reaching consequences, both in terms of dollars required and the time period involved to reach attainment. Reaching attainment is neither short-term nor inexpensive. Further, State and Federal oversight and involvement make resolution even more complex. The sheer sensitivity of this issue compounds the money and the time issues. The Borough continues to work with the State in monitoring air quality and in researching, quantifying, and modeling viable actions for attainment. Scientific work related to PM2.5 in the Fairbanks non-attainment area continues with federal funding. Grants from the federal and State governments have also been utilized to fund a PM2.5 education program, education to increase the use of dry wood in solid fuel burning devices, a voluntary replacement/repair program for solid fuel burning devices (primarily wood stoves and hydronic heaters), and a mobile air monitoring program. Furthermore, the Borough has appropriated its own funds to continue the replacement/repair program in the absence of additional State funding. The EPA, State, and Borough are committed to working together toward cleaner air.

� Despite the current low cost of energy, the Interior’s necessity for energy, and its cost volatility, brings another dimension of concern to the economy. The Borough established the Interior Gas Utility, which has moved forward in building a natural gas distribution system for the medium-density population areas of the Borough, and supports the State’s Interior Energy Project for bringing gas to the Interior via truck or rail.

� The trans-Alaska pipeline system (TAPS) and all other oil and gas properties are valued by the State of Alaska for all governments which encompass its route and include its properties. In November 2010, the Alaska Superior Court issued a final judgement increasing the State’s valuation of TAPS for the 2006 tax year. The Borough’s portion of the increase in valuation was $421.3 million. In February 2014, the Alaska Supreme Court affirmed the Superior Court’s ruling. In March 2012, the Alaska Superior Court issued a final judgment increasing the State’s valuations of TAPS for the 2007, 2008, and 2009 tax years. The Borough’s portions of the increases in valuations were $288.5 million, $260.6 million, and $14.3 million, respectively. In August 2015, the Alaska Supreme Court again affirmed the Superior Court’s ruling. In March 2016, a settlement was reached between all parties on valuation disputes for tax years 2010 through 2015 putting the valuations to amounts previously set. In addition, the valuation for the entire TAPS was set at $8.0 billion for each of tax years 2016 through 2020.

� PERS employers (inclusive of the FNSB) currently pay a flat rate of 22% on both their defined benefit and defined contribution employees. The balance is paid by the State of Alaska and was continuing to increase. The adoption of the 22% cap on the employers’ rate and the statutorily-required additional State contribution was, in part, a recognition of the State’s obligation to the Plan arising from its fiduciary duty to, and its administrative control of, the PERS. Legislation was passed in 2014 infusing $1B toward the unfunded liability, changing the

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Budget Highlights

Organizational Highlights (Continued) amortization method used for funding, and restarting the 25-year amortization period, pushing the payoff of the unfunded liability from 2030 to 2039. This resulted in smaller State payments over a longer period of time and a greater total contribution from municipalities. Given the State’s fiscal crisis, there is continued pressure in some quarters to reduce the State’s contribution at the expense of the PERS employers.

� Impacts of the Borough’s aging workforce are four-fold: 1) health care cost containment becomes more challenging, 2) as individuals in key management positions approach retirement eligibility, there is concern over a loss of institutional knowledge, 3) hiring “qualified” staff as the overall work force shrinks (boomer effect), and 4) if we find “qualified” staff, the impact of competing wage levels and benefit packages compounds hiring and retention issues/concerns. These impacts are especially evident in the Borough’s professional positions where the private sector demand lures the supply of qualified job-seekers away from the public sector.

� Fixed-income investment returns have been extraordinarily low since 2008 and continue to be low today due to federal intervention in the markets. Economic circumstances and events have led the fed funds rate to be kept near to, or at zero with two gradual .25 increases in 2016. In mid-June, the Federal Open Market Committee raised the target range for the federal funds rate to 1.00 to 1.25 The Borough’s fixed-income investments closely track this rate, and accordingly, investment income is expected to increase slightly, but still remain at historically low rates for the near- to intermediate-term future.

� Identification of local revenue alternatives to replace lost State capital grants has been elusive. Although Borough Code transfers a certain amount of annual lapsed funds into the facilities maintenance reserve fund, the amount is inadequate, and shrinking due to tighter Borough budgets and a Code change in the way the transfer is limited. In October 2016, the voters approved a ballot proposition to fund a small portion of the Borough’s major maintenance needs, including major maintenance projects for school facilities since these are all owned by the Borough, too. Furthermore, this FY18 Recommended Budget sets aside almost $4.7 million for facilities maintenance needs.

Expenditure Highlights

BOROUGH BUDGET EXPENDITURES OVERVIEW � The FY 2018 operating budget is $161,454,853. It is $3,243,816 (see the detailed breakdown on page 29) less

than the FY 2017’s revised $164,698,669 budget, and $2,466,565 more than FY 2017’s approved $158,988,288 budget.

GENERAL FUND EXPENDITURES OVERVIEW � The general fund budget is $133,136,729, a 2.261% increase ($2,944,926) from the FY 2017’s revised

$130,191,803. This includes inflation (0.4% was the 2016 annual average CPI-U for Anchorage)(no CPI is available for Fairbanks), a 5.58% decrease ($3,023,600) in the Borough’s local contribution to the School District for education, and a 3.77% decrease ($468,706) in net debt service for schools after State and federal reimbursements, and a $4.7 million contribution to the facilities maintenance reserve.

� See tables on next two pages for position count and FTE reductions.

TRANSIT ENTERPRISE FUND EXPENDITURES OVERVIEW � The Black Line bus route grant was fully expended in FY17 and the route was eliminated from the FY18 budget,

along with reductions in service hours on other bus routes. � See tables on next two pages for position count and FTE reductions.

LOCAL EFFORT TOWARD EDUCATION 51.5% of general fund revenues are dedicated to education, comprised of the direct local contribution of 38.4% ($51,145,400) and 13.1% ($17,380,390) for school debt servicing. In addition to providing all of the school buildings and facilities, there are other additional indirect administrative services provided that equal $1,091,540 which are waived by the Borough. Some of these contributions not displayed in the budget include legal services, banking services, cash management, and other services.

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Budget Highlights

Expenditure Highlights (Continued)

EFFORT TOWARD DEBT SERVICING � Total debt servicing decreased $1,375,710 from FY 2017’s $19,016,100 to FY 2017’s $17,640,390. G.O. Bond

Series K was paid off during FY17. � Total existing areawide debt is estimated to be $125,595,000 at June 30, 2017 and $112,960,000 at June 30,

2018.

LOCAL EFFORT TOWARD GRANTS � Funding for local grants and for matching grants was $2,036,025 in FY17; the FY18 budget is $2,104,919.

WAGE AND BENEFIT ADJUSTMENTS � The benefit rate is 63.2%, compared to FY 2017’s rate of 62.6%. The Borough actively manages its health care

benefits plan and continues to keep its increases below the health care costs trend rate.

STAFFING CHANGES TO BOROUGH SERVICES AND PROGRAMS � Boroughwide, benefit-eligible employees maintained at 430 employees from FY 2017’s revised budget of 430

employees.

FY 2017 Approved Number of Employees 429.00

Solid Waste DisposalRecycling Manager 1.00

FY 2017 Revised Number of Employees 430.00

FY 2018 Approved Changes

ONESolution/Encompass Upgrade Project Computer Services - Applications Support Services (1.00)General Services - Manager (1.00)General Services - Technician 1 (1.00)Human Resources - Personnel/Payroll Assistant 1.00

ONE Solution Project Subtotal: (2.00)General Fund Clerks - Records Data Clerk (1.00)Computer Services - Network Services (transferred from Library) 3.00Computer Services - Applications Support Services 1.00Law - Attorney (1.00)Library - Automated Services (transferred to Computer Services) (3.00)Library - Community Services _ Pages 4.00Public Works - Maintenance 1.00Public Works - Design & Construction (1.00)

General Fund Subtotal: 3.00

Solid Waste DisposalAdministration - (transferred to Transit) 1.00

Transporation Enterprise FundTransit Operations - 2 Drivers on Black Line (2.00)Transit Operations - (transferred from Van Tran) 2.00Van Tran - (transferred to Transit Operations) (2.00)

Transporation Enterprise Subtotal: (2.00)


SUMMARY OF EMPLOYEE NUMBER CHANGES

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Budget Highlights


STAFFING CHANGES TO BOROUGH SERVICES AND PROGRAMS (CONTINUED) � Boroughwide, staffing increased to 394.03 full-time equivalent positions (FTEs), a net increase of .79 FTE from FY

2017’s revised budget of 393.24 FTEs.

FY 2017 Approved FTEs 392.24

Solid Waste Disposal Recycling Manager 1.00

FY 2017 Revised FTEs 393.24

FY 2018 Approved Changes ONESolution/Encompass upgradeComputer Services - Applications Support Services (1.00)General Services - Manager (1.00)General Services - Technician 1 (1.00)Human Resources - Personnel/Payroll Assistant 1.00

ONE Solution Project Subtotal: (2.00)General FundClerks - Records Data Clerk (0.80)Computer Services - Network Services (transferred from Library) 3.00Computer Services - Applications Support Services 1.00Law - Attorney (0.08)Library - Automated Services (transferred to Computer Services) (3.00)Library - Community Services - Pages 3.50Parks & Recreation - Parks Maintenance 0.17Public Works - Maintenance 1.00Public Works - Design & Construction (1.00)

General Fund Subtotal: 3.79Solid Waste DisposalPublic Works - Solid Waste Disposal - Technican 1.00

Transportation Enterprise FundTransit Operations - 2 Drivers on Black Line (1.50)Transit Operations - Reduce Service hours (0.50)Transit Operations - (transferred from Van Tran) 2.06Van Tran - (transferred to Transit Operations) (2.06)

Transportation Enterprise Subtotal: (2.00)


SUMMARY OF FTE CHANGES

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Budget Highlights


2016/17 2016/17 2017/18 APPROVED CHANGES REVISED ADJUSTMENTS APPROVED BUDGET THRU 12/31/16 BUDGET TO PROGRAMS BUDGET

Assembly 1,737,760 - 1,737,760 15,350 1,753,110 Mayor 1,208,830 20,000 1,228,830 (5,460) 1,223,370 Law 1,223,690 - 1,223,690 (43,480) 1,180,210 Assessing 3,332,780 - 3,332,780 (40,110) 3,292,670 Community Planning 1,817,180 (4,300) 1,812,880 43,980 1,856,860 Computer Services 5,015,380 (4,300) 5,011,080 656,210 5,667,290 Emergency Operations 6,312,260 - 6,312,260 (302,030) 6,010,230 Financial Services 4,469,293 - 4,469,293 (3,917) 4,465,376 General Services 1,989,370 - 1,989,370 (180,150) 1,809,220 Human Resources 3,579,600 - 3,579,600 92,300 3,671,900 Library Services 6,225,370 - 6,225,370 (407,870) 5,817,500 Parks and Recreation 8,847,700 - 8,847,700 (509,600) 8,338,100 Public Works 22,687,710 100,000 22,787,710 1,238,130 24,025,840 Transportation 6,731,410 13,600 6,745,010 (96,200) 6,648,810 Education 54,169,000 - 54,169,000 (3,023,600) 51,145,400 Debt Service 19,016,100 - 19,016,100 (1,375,710) 17,640,390 Non-Departmental 226,300 141,900 368,200 (273,200) 95,000 Vehicle Equipment Replacement - - - 1,120,260 1,120,260 Interfund Charges 4,029,210 - 4,029,210 571,310 4,600,520 Multi-Year and Capital Projects 800,000 3,256,312 4,056,312 1,374,191 5,430,503 Grant Programs 1,918,750 - 1,918,750 66,500 1,985,250 Contributions to Fund Balance 3,650,595 2,187,169 5,837,764 (2,160,990) 3,676,774

158,988,288 5,710,381 164,698,669 (3,244,086) 161,454,583

158,988,288 FY 2017 Approved Budget3,256,312 Multi-Year and Capital Projects

141,900 Community Revenue Sharing Unincorporated Communites 2,187,169 Contribution to Fund Balance (mainly revenue sharing)

100,000 Central Recycling Facility25,000 Net of all other adjustments

5,710,381 Total of Changes from FY 2017 Approved to FY 2017 Revised Budget

164,698,669 FY 2017 Revised Budget443,130 Permanent salary changes

(175,877) Overtime wages and temporary salaries405,547 Benefit changes due to benefit rate adjustment and salary adjustments

(3,023,600) Education(1,375,710) Debt Service4,723,903 Borough Facilities Maintenance Reserve

(3,349,712) Net funding to Multi-Year and Capital Projects/Grants(273,200) Non-Departmental653,780 Central Recycling Facility483,920 Utilities85,630 Insurance

(252,217) Other program cost adjustments, all funds and excludes salaries(1,120,260) Vehicle Equipment Replacement charges moved out of Departments1,120,260 Vehicle Equipment Replacement charges moved to the Fund level

571,310 Changes to Interfund Charges (IGCP)(2,160,990) Decrease in Contributions to Fund Balance, net for all funds

(3,244,086) Total of Changes from FY 2017 Revised to FY 2018 Budget

161,454,583 FY 2018 Approved Budget

DEPARTMENT

Summary of Major Changes in Expenditures from FY 2017

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Budget Highlights

Revenue Highlights

BOROUGH BUDGET REVENUE OVERVIEW � The FY 2018 budget includes property taxes for the general fund at the areawide maximum property tax limitation

(“tax cap”). � Total property taxes (current taxes less estimated 3% delinquency factor, plus estimated payments for prior years’

delinquent taxes, interest and penalties, and PILT for privatized military housing/hotel): $103,713,931 areawide, $2,975,780 non-areawide, and $8,346,490 solid waste collection district ($115,036,201 combined all funds) make up 71.2% of the revenue budget, as compared to FY 2017 approved budget’s $108,650,754 at 68.3%.

� State revenues: $13,636,738 vs $15,201,659 (FY 2017 revised budget); make up 8.4% of the revenues, compared to 9.2% in the FY 2017 revised budget. The largest reduction is in Community Assistance (fka Community Revenue Sharing).

� Certain select user fees and charges for services were added or increased in the following funds/departments: General Fund – Clerk’s Office, Community Planning, Emergency Operations – Animal Control, Financial Services - Tax Foreclosure, and Parks and Recreation; Transit Enterprise Fund – Transportation; Solid Waste Disposal Enterprise Fund – Public Works.

� Boroughwide budgeted interest earnings projections increase to $490,220 from $282,070 (FY 2017) due to projected prevailing market conditions.

GENERAL FUND REVENUES � Property tax revenues (excluding PILT) increased from FY 2017’s $96,742,083 to FY 2018’s $102,841,981,

providing 77.25% of FY 2018’s general fund revenues, as a result of “taxing to the cap”. Also see Mill Rate Highlights, below.

� Hotel-motel room taxes are projected to increase to $1,885,000 from $1,775,000 (FY 2017 approved estimate). � Alcoholic beverage sales taxes are projected to be $1,005,000 from $1,000,000 (FY 2017 approved estimate). � Tobacco distribution excise taxes are projected to be $1,455,000 from $1,450,000 (FY 2017 approved estimate). � A marijuana and marijuana products sales tax became effective 1/1/2017. � Certain select user fees and charges for services were added or increased. (See section above.)

Mill Rate / Tax Levy Highlights

AREAWIDE MILL RATE/ASSESSED VALUES � Assessed valuation changes to “full“ value: pipeline and associated personal property increased $5,796,690;

calendar year (CY) 2017 estimated new construction adds almost $191 million; and valuations for the remaining properties increased $29 million. Combined with the exemption increases of $51.8 million, the total net taxable assessed values increased from $8.59 billion to $8.77 billion.

� Levied areawide property taxes in the FY 2018 approved budget are $104,522,661 ($101,386981 when adjusted for delinquencies); an increase from the FY 2017 approved budget of $98,187,713 ($95,242,083 when adjusted for delinquencies), as a result of “taxing to the cap”.

� The CY 2017 areawide mill rate for the FY 2018 recommended budget is 11.913, which is 0.495 mills more then CY 2016 levy of 11.418 mills.

xvii

APPROPRIATION ORDINANCE

FAIRBANKS NORTH STAR BOROUGHORDINANCE NO. 2017-20

ATTACHMENT A

SUMMARY OF APPROPRIATIONS BY DEPARTMENT(excludes Transfers Out)

Number Number Departments of Employees of FTEs TOTAL Assembly 9.00 9.00 $1,753,110Mayor 6.00 6.00 1,223,370Law 6.00 6.00 1,180,210Assessing 26.00 26.00 3,292,670Community Planning 16.00 16.00 1,856,860Computer Services 26.00 26.00 5,667,290Emergency Operations 23.00 23.00 6,010,230Financial Services 32.00 31.35 4,465,376General Services 9.00 9.00 1,809,220Human Resources 13.00 13.00 3,671,900Library Services 57.00 48.10 5,817,500Parks and Recreation 77.00 58.36 8,338,100Public Works 64.00 62.88 24,025,840Transportation 66.00 59.34 6,648,810Non-Departmental 95,000Vehicle Equipment Replacement Charges 1,120,260Interfund Charges 4,600,520Debt Service 17,640,390Education 51,145,400Multi -Year and Capital Projects - Excluding Reserves 636,600Multi -Year and Capital Projects - Facilities Maintenance Reserve 4,723,903Multi -Year and Capital Projects - ECC Technology and Equipment Replacement Res 70,000Recurring Grants Funded by the Borough 1,985,250Contributions to Fund Balances/Unrestricted Net Position 3,676,774

Subtotal Appropriations 161,454,583Recurring Grants to the Borough - Special Revenue Funds 520,732Recurring Grants to the Borough - Enterprise Funds 1,209,198Road and Miscellaneous Service Areas 4,645,925Service Area Differential Tax Zone 18,827Fire Service Areas 9,093,570Service Area Funds Multi -Year and Capital Projects 1,000,000

TOTAL PERMANENT POSITIONS 430.00 394.03 TOTAL APPROPRIATIONS $177,942,835

SUMMARY OF APPROPRIATIONS BY FUND(includes Interfund Charges & Other Transfers Out)

Number GENERAL BOROUGH OPERATIONS of FTEs TOTAL General Fund 305.76 $133,136,729

Special Revenue Funds: Non-Areawide 4.35 4,403,034 Solid Waste Collection District 1.32 8,346,490 Enhanced 911 3.45 1,235,490 Land Revenue Reserve 240,000 Hotel-Motel Room Tax 1,311,250

Attachment A - Ord. No. 2017-20Page 1 of 15 Pagesxxv

SUMMARY OF APPROPRIATIONS BY FUND, continued(includes Interfund Charges & Other Transfers Out)

Number of FTEs TOTAL

Enterprise Funds: Community Activity Center 0.25 $1,388,000 Solid Waste Disposal 19.56 10,926,000 Transit 59.34 7,484,570

Internal Service Fund: Vehicle and Equipment Fleet 1,120,260

CAPITAL AND MULTI-YEAR PROJECTS 5,430,503

DEBT SERVICE FUND 17,640,390

EDUCATION 51,145,400

GRANTSRecurring Grants Funded by the Borough 1,985,250Recurring Grants to the Borough - Special Revenue Funds 520,732Recurring Grants to the Borough - Enterprise Funds 1,209,198

ROAD AND MISCELLANEOUS SERVICE AREA FUNDS 4,645,925SERVICE AREA FUNDS DIFFERENTIAL TAX ZONE 18,827FIRE SERVICE AREA FUNDS 9,093,570SERVICE AREA FUNDS CAPITAL AND MULTI-YEAR PROJECTS 1,000,000

GENERAL FUND - APPROPRIATIONSNumber Division

Department/Division of Employees Allocations Appropriations

Dept: ASSEMBLY Div: Assembly 0.00 $496,450 Div: Borough Clerk 5.00 768,630 Div: Elections 0.00 121,820 Div: Records Management 4.00 366,210 TOTAL 9.00 $1,753,110

Dept: MAYOR Div: Administration 5.00 $833,050 Div: Economic Development - Areawide 1.00 390,320 TOTAL 6.00 1,223,370

Dept: LAW 6.00 1,180,210

Dept: ASSESSING Div: Assessing 21.00 $2,631,740 Div: Land Management 5.00 660,930 TOTAL 26.00 3,292,670

Dept: COMMUNITY PLANNING Div: Administration 3.00 $381,080 Div: Planning & Zoning 8.00 899,700 Div: Platting 5.00 576,080 TOTAL 16.00 1,856,860

Attachment A - Ord. No. 2017-20Page 2 of 15 Pagesxxvi

GENERAL FUND - APPROPRIATIONS, continuedNumber Division


Dept: COMPUTER SERVICES Div: Administration 3.00 $414,690 Div: Application Support Services 9.75 1,560,920 Div: Geographic Information Services 3.25 508,160 Div: Network Services 10.00 3,183,520 TOTAL 26.00 $5,667,290

Dept: EMERGENCY OPERATIONS Div: Animal Control 15.20 1,980,460

Dept: FINANCIAL SERVICES Div: Administration 2.00 $426,040 Div: Accounting 20.00 2,193,220 Div: Health and Social Services 1.00 238,976 Div: Treasury/Budget 9.00 1,607,140 TOTAL 32.00 4,465,376

Dept: GENERAL SERVICES Div: Administration 2.00 $327,160 Div: Purchasing 4.00 428,160 Div: Support Services 3.00 1,053,900 TOTAL 9.00 1,809,220

Dept: HUMAN RESOURCES Div: Personnel/Payroll 7.00 $983,740 Div: Risk Management 6.00 2,688,160 TOTAL 13.00 3,671,900

Dept: LIBRARY SERVICES Div: Administration 5.00 $706,640 Div: Automated Services 2.00 476,570 Div: Collection Services 11.00 1,765,270 Div: Community Services 39.00 2,869,020 TOTAL 57.00 5,817,500

Dept: PARKS AND RECREATION Div: Administration 2.75 $344,010 Div: Parks Maintenance 32.00 3,227,510 Div: Pioneer Park 9.00 1,458,500 Div: Recreation 33.00 2,778,720 TOTAL 76.75 7,808,740

Dept: PUBLIC WORKS Div: Administration 4.00 $657,280 Div: Design & Construction 16.00 999,820 Div: Facilities Maintenance 17.00 6,738,430 Div: Rural Services 5.00 690,350 TOTAL 42.00 9,085,880

NON-DEPARTMENTAL 75,000

Attachment A - Ord. No. 2017-20Page 3 of 15 Pagesxxvii

GENERAL FUND - APPROPRIATIONS, continuedNumber Division


Vehicle Equipment Replacement Charges $712,010

EDUCATION 51,145,400

TRANSFERS OUT Special Revenue Fund: Hotel-Motel Room Tax 1,225,250 Community Activity Center Enterprise Fund 1,388,000 Transit Enterprise Fund 5,790,000 Capital and Multi-Year Projects 5,360,503 Recurring Grants Funded by the Borough 370,000 Debt Service Fund 17,380,390

Contribution to Fund Balance 77,590

TOTAL PERMANENT POSITIONS 333.95

TOTAL GENERAL FUND APPROPRIATIONS $133,136,729

Estimated TotalSources of Funds Revenue RevenueLOCAL REVENUE Property Taxes - Areawide $103,713,931 Hotel-Motel Room Taxes 1,890,000 Alcoholic Beverage Sales Tax 1,009,000 Tobacco Distribution Excise Tax 1,455,100 Marijuana & Marijuana Product Sales Tax 100,500 Charges for Services - Areawide 2,351,090 Other Local 560,500 Interfund Revenues from Other Funds: Non-Areawide Special Revenue 670,780 Solid Waste Collection District Special Revenue 256,650 Enhanced 911 Special Revenue 105,350 Community Activity Center Enterprise 837,500 Solid Waste Disposal Enterprise 1,280,370 Transit Enterprise 1,387,390 Vehicle and Equipment Fleet Internal Service 62,480 Education 2,108,700 Service Areas 704,440 Indirect Charges to Grants 405,000 TRANSFERS IN

Land Revenue Reserve 240,000 Hotel-Motel Room Tax Fund 86,000

TOTAL LOCAL REVENUE $119,224,781STATE REVENUE 13,638,738FEDERAL REVENUE 273,210TOTAL GENERAL FUND ESTIMATED REVENUE $133,136,729

Attachment A - Ord. No. 2017-20Page 4 of 15 Pagesxxviii

SPECIAL REVENUE FUNDS - APPROPRIATIONS

NON-AREAWIDE FUNDNumber Division


Dept: EMERGENCY OPERATIONS Div: Emergency Management 3.45 $582,680 Interfund Charges 524,390 Div: Emergency Medical Services 0.90 2,321,360 Interfund Charges 146,390 TOTAL $3,574,820

Vehicle Equipment Replacement Charges 229,820

NON-DEPARTMENTAL 20,000Transfer Out to Capital Projects ECC Technology and Equipment Replacement Reserve 70,000Transfer Out to Recurring Grants Funded by the Borough 350,000 Contribution to Fund Balance 158,394

TOTAL PERMANENT POSITIONS 4.35

TOTAL NON-AREAWIDE FUND APPROPRIATIONS $4,403,034

Estimated TotalSources of Funds Revenue Revenue

Property Taxes - Non-Areawide $2,975,780Emergency Medical Services Fees 1,248,000Federal Revenue 80,000 Fire Service Areas 99,254

TOTAL NON-AREAWIDE FUND ESTIMATED REVENUE $4,403,034

SOLID WASTE COLLECTION DISTRICT FUND

Number DivisionDepartment/Division of Employees Allocations Appropriations

Dept: PUBLIC WORKS Div: Solid Waste Collections 1.32 $7,533,030 Interfund Charges 256,650 TOTAL $7,789,680

Transfer Out to Recurring Grants Funded by the Borough 40,000Contribution to Fund Balance 516,810

TOTAL SOLID WASTE COLLECTION FUND APPROPRIATIONS $8,346,490


Property Taxes - Solid Waste Collection District $8,346,490

TOTAL SOLID WASTE COLLECTION FUND ESTIMATED REVENUE $8,346,490

Attachment A - Ord. No. 2017-20Page 5 of 15 Pagesxxix

SPECIAL REVENUE FUNDS - APPROPRIATIONS, continuedENHANCED 911 FUND


Dept: EMERGENCY OPERATIONS Div: Enhanced 911 3.45 $1,125,730 Vehicle Equipment Replacement Charges 4,410 Interfund Charges 105,350

TOTAL ENHANCED 911 FUND APPROPRIATIONS $1,235,490


Interest Earnings $3,000Enhanced 911 Fees 1,183,500Contribution from Fund Balance 48,990

TOTAL ENHANCED 911 FUND ESTIMATED REVENUE $1,235,490

HOTEL-MOTEL ROOM TAX FUNDAppropriations

Transfer Out to Recurring Grants Funded by the Borough $1,225,250Transfer Out to General Fund 86,000

TOTAL HOTEL-MOTEL ROOM TAX FUND APPROPRIATION $1,311,250

Estimated TotalSource of Funds Revenue Revenue

Transfer In from General Fund $1,225,250Contribution from Fund Balance 86,000

TOTAL HOTEL-MOTEL ROOM TAX FUND ESTIMATED REVENUE $1,311,250

Attachment A - Ord. No. 2017-20Page 6 of 15 Pagesxxx

ENTERPRISE FUNDS - APPROPRIATIONS

COMMUNITY ACTIVITY CENTER ENTERPRISE FUND

Number DivisionDepartment/Division of Employees Allocations Appropriation

Dept: PARKS AND RECREATION Div: Community Activity Center 0.25 $529,360 Vehicle Equipment Replacement Charges 21,140 Interfund Charges 837,500

TOTAL COMMUNITY ACTIVITY CENTER FUND APPROPRIATION $1,388,000


Transfer In from General Fund $1,388,000

TOTAL COMMUNITY ACTIVITY CENTER FUND ESTIMATED REVENUE $1,388,000

SOLID WASTE DISPOSAL ENTERPRISE FUND


Dept: PUBLIC WORKS Div: Solid Waste Disposal 20.68 $7,406,930 Vehicle Equipment Replacement Charges 112,740 Interfund Charges 1,280,370 TOTAL $8,800,040Contribution to Unrestricted Net Position 2,125,960

TOTAL SOLID WASTE DISPOSAL FUND APPROPRIATIONS $10,926,000


Landfill Disposal Fees $10,700,000Household Hazardous Waste Fees 30,000Recycling Revenues 10,000Central Recycling Facility Revenue 160,000Interest Earnings 26,000

TOTAL SOLID WASTE DISPOSAL FUND ESTIMATED REVENUE $10,926,000

Attachment A - Ord. No. 2017-20Page 8 of 15 Pagesxxxii

xxxiii

INTERNAL SERVICE FUND - APPROPRIATION

VEHICLE AND EQUIPMENT FLEET FUND

DivisionDepartment/Division Allocations Appropriation

Dept: TRANSPORTATION Div: Vehicle and Equipment Fleet $591,770 Interfund Charges 62,480Contribution to Unrestricted Net Position 466,010

TOTAL VEHICLE AND EQUIPMENT FLEET FUND APPROPRIATION $1,120,260


Charges for Services $1,120,260

TOTAL VEHICLE AND EQUIPMENT FLEET FUND ESTIMATED REVENUE $1,120,260

RECURRING GRANTS FUNDED BY THE BOROUGH - APPROPRIATIONS

RECURRING GRANTS FUNDED BY THE BOROUGH General Fund, Special Revenue Funds, Capital Projects Funds, Internal Service Fund, and/orEnterprise Funds

Appropriations

Fairbanks Convention and Visitors Bureau * $1,225,250Fairbanks Economic Development Corporation * 400,000World Eskimo-Indian Olympics 10,000City of Fairbanks Community Service Patrol 25,000KUAC Public Radio 20,000City of North Pole Economic Development 10,000Fairbanks Arts Association 50,000Yukon Quest 5,000Fairbanks Litter Patrol 40,000Match Assistance Grant 200,000

TOTAL RECURRING GRANTS FUNDED BY THE BOROUGH APPROPRIATIONS $1,985,250

TotalSources of Funds Revenue

Transfer In from General Fund $370,000Transfer In from Non-Areawide Fund 350,000Transfer In from Solid Waste Collection District 40,000Transfer In from Hotel-Motel Room Tax Fund 1,225,250

TOTAL RECURRING GRANTS FUNDED BY THE BOROUGH ESTIMATED REVENUE $1,985,250

* Funds are appropriated contingent upon grant agreement requiring the establishment of uniform procedures to encourage, to the maximum extent possible, the participation of and the award to local bidders in all procurements for Fairbanks Convention and Visitor’s Bureau and Fairbanks Economic Development Corporation.

Attachment A - Ord. No. 2017-20Page 10 of 15 Pagesxxxiv

MULTI-YEAR AND CAPITAL PROJECTS BUDGET - APPROPRIATIONSMULTI-YEAR AND CAPITAL PROJECTS BUDGET

Appropriations

General Fund - various projects and programs $636,600Reserves: Facilities Maintenance Reserve 4,723,903 Emergency Coordination Center Technology and Equipment Replacement Reserve 70,000

TOTAL MULTI-YEAR AND CAPITAL PROJECTS BUDGET APPROPRIATIONS $5,430,503


Transfer In from General Fund $5,360,503Transfer In from Non-Areawide Fund 70,000

TOTAL MULTI-YEAR AND CAPITAL PROJECTS BUDGET ESTIMATED REVENUE $5,430,503

SERVICE AREA MULTI-YEAR AND CAPITAL PROJECTS BUDGETAppropriation

Fire Service Areas - various projects and programs $1,000,000

TOTAL SA MULTI-YEAR AND CAPITAL PROJECTS BUDGET APPROPRIATIONS $1,000,000


Transfer In from Fire Service Areas $1,000,000

TOTAL SA MULTI-YEAR AND CAPITAL PROJECTS BUDGET ESTIMATED REVENUE $1,000,000

DEBT SERVICE FUND - APPROPRIATIONDEBT SERVICE FUND

Appropriation

Debt Service $17,640,390


Transfer In from General Fund $17,380,390Contribution from Fund Balance 260,000

TOTAL DEBT SERVICE FUND ESTIMATED REVENUE $17,640,390

Attachment A - Ord. No. 2017-20Page 11 of 15 Pagesxxxv

SERVICE AREA FUNDS - APPROPRIATIONSIn addition to the appropriations below, an appropriation is made for each service area's separate operating savings account which reflects the Service Area's available fund balance as of June 30, 2016. Upon completion of the annual audit for fiscal year 2017, the operating savings account in each Service Area appropriation is to be adjusted to reflect the Service Area's total available fund balance, notwithstandingChapters 7.12.070, 7.12.010 "service area's available fund balance" and 14.04.190 of the Fairbanks North Star Borough Code of Ordinances.ROAD AND MISCELLANEOUS SERVICE AREA FUNDS

Service Area Appropriations

Air Park $495Airway 14,930Arctic Fox 6,030Aztec 37,330Ballaine Lake Sewer & Water 31,520Becker Ridge 137,260Birch Hill 148,590Bluebird Road 8,960Borda Road 35,960Brookside 10,240Chena Hills Road 125,870Chena Marina 32,830Chena Point Road 159,380Chena Spur 52,910College 494,920College Hills 29,990Cooper Estates 35,750Cordes Drive 29,790Cripple Creek 86,070Deep Forest 26,970Diane Subdivision 4,150Drake Estates 9,390Edanella Heights Road 50,230Ester Lump Road 38,610Fairfields 18,390Fairhill 13,260Fairwest 27,350Garden 52,850Golden Valley Road 19,410Goldstream-Alaska 32,300Goldstream Moose Creek 71,420Gordon 63,940Granola Estates 7,770Greime Road 27,070Haystack 47,550Herning Hills 31,570Hopeless 27,880Horseshoe Downs 27,800Jennifer Drive 6,930

Attachment A - Ord. No. 2017-20Page 12 of 15 Pagesxxxvi

SERVICE AREA FUNDS - APPROPRIATIONS, continuedService Area Appropriations

Jones Road $78,860Joy Road 9,810Keeney Road 2,450Kendall 13,620Keystone 20,230Kris Kringle 17,940Lakloey Hill 54,720Lee Lane 3,040Loose Moose 7,520Martin 48,060McCloud 32,610McGrath Estates 132,280McKinley View 8,140Mellow Woods Road 18,420Miller Hill Extension 73,030Moose Creek 46,630Moose Meadows 89,930Mt. View 29,800Murphy 17,600Musk Ox 41,880Newby Park 19,020North Ridge 15,230O'Connor Creek 136,630Old Wood Road 17,340Our 5,600Parksridge 16,200Peede Country Estates 10,190Pine Stream 61,130Pleasureland 9,100Polar Heights 22,000Potlatch 15,840Prospect Park 9,070Reed Acres Road 25,380Ridgecrest 3,050Salchaket Heights 6,030Scenic Heights 22,300Seavy 11,550Secluded Acres 14,010Serendipity Hill 7,630Six Mile Village Road 10,740Smallwood Trail Road 16,050Smith Ranch 19,920Spring Glade 55,300Spruce Acres 7,900Steamboat Landing 35,830

Attachment A - Ord. No. 2017-20Page 13 of 15 Pagesxxxvii

SERVICE AREA FUNDS - APPROPRIATIONS, continuedService Area Appropriations

Straight Creek $21,060Summerwood 49,870Summit Drive 224,760Sunny Hills Terrace 37,970Sunrise 14,330Tan Terra 69,490Thomas 14,320Timberlane Road 8,690Tungsten 57,870Twenty-Three Mile Slough 51,310Ullrhaven 4,970University Heights 63,480University West Street Light 75,620Vienna Wood 28,300Viewpointe 20,590Violet Drive 83,850Vista Gold Road 49,480Vue Crest 43,230Whitman 5,470Wildview 223,750Woodland 2,930Yak Road 91,310

TOTAL ROAD & MISCELLANEOUS SERVICE AREAS' APPROPRIATIONS $4,645,925


Property Taxes - Road & Miscellaneous Service Areas $4,459,885Interest Earnings 20,650Contributions from Fund Balances 165,390

TOTAL ROAD & MISCELLANEOUS SERVICE AREAS' ESTIMATED REVENUE $4,645,925

Attachment A - Ord. No. 2017-20Page 14 of 15 Pagesxxxviii

SERVICE AREA FUNDS - APPROPRIATIONS, continued

FIRE SERVICE AREA FUNDS


Chena Goldstream Fire $1,657,410Ester Volunteer Fire 516,560North Star Fire 2,075,780Steese Volunteer Fire 1,821,440University Fire 3,022,380

TOTAL FIRE SERVICE AREAS' APPROPRIATIONS $9,093,570


Property Taxes - Fire Service Areas $8,907,100Interest Earnings 11,470Contributions from Fund Balances 175,000

TOTAL FIRE SERVICE AREAS' ESTIMATED REVENUE $9,093,570

SERVICE AREA DIFFERENTIAL TAX ZONE MULTI-YEAR AND CAPITAL PROJECT


Goldstream Moose Creek-Moose Mountain $5,280Murphy Service Area - Yellowknife 9,869Potlatch Service Area - Heritage Hills 3,678

TOTAL SERVICE AREAS' DIFFERENTIAL TAX ZONE APPROPRIATIONS $18,827

Sources of Funds

Property Taxes - Differential Tax Zone $18,827

TOTAL SERVICE AREAS' DIFFERENTIAL TAX ZONE ESTIMATED REVENUE $18,827

Attachment A - Ord. No. 2017-20Page 15 of 15 Pagesxxxix

FAIRBANKS NORTH STAR BOROUGH ORDINANCE NO. 2017-20

ATTACHMENT B

FY 2017-18 Budget

FISCAL POLICIES

Attachment B – Ord. No. 2017-20 Page 1 of 4

I. Borough Organization A. The Annual Borough Budget is organized to reflect the organizational structure of the borough

which is: Department, Division, Section, and Sub-Section under the following criteria: 1) by general programmatic function and 2) by fund.

II. Operating Budget Policies

A. All current operating expenditures are to be paid from current and from excess revenues. The Borough will avoid budgetary and accounting procedures that balance the current budget at the expense of meeting future years’ obligations. The use of one-time revenues for ongoing operations will not be encouraged.

B. All budgetary procedures will conform to existing State law and the Fairbanks North Star Borough

Code of Ordinances. C. The budget development process will examine and effect changes in program delivery

responsibilities or management to improve productivity, maintain or lower costs, enhance service, and further communication with the public.

D. Where appropriate, the Borough’s Boards and Commissions will be encouraged to be involved in

the planning, programming, and budgeting process in order that the annual budget best reflects the current requirements of the Borough residents.

E. The Borough’s annual operating budget is to reflect known salary and benefits adjustments.

F. The Borough will maintain a budgetary control system to ensure adherence to the budget and will

prepare monthly reports comparing actual expenditures to current appropriations. G. As is practical, the various taxing jurisdictions and grant programs/projects will be charged for the

services received from general government departments/divisions. H. If it becomes apparent that revenue shortfalls or extraordinary expenses will create a deficit,

efforts will be made first to reduce the deficiency through budgetary management techniques. The use of existing reserve funds may be recommended to cover revenue shortfalls if such use does not deplete the fund balance to an inappropriate level.

I. Debt will not be used to cover current operating expenses.

J. The Borough is expected to continue its scheduled level of facility maintenance and replacement

of its facilities and equipment in order to maintain its facilities and equipment in good operating condition.

xl


ATTACHMENT B

FY 2017-18 Budget

FISCAL POLICIES


III. Revenue Policies

A. The Borough will attempt to develop a diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue source.

B. The Borough will aggressively seek Federal and State grants, with a target emphasis to capital

improvements funding. C. The voter-approved tax limitation (tax caps) will be conservatively applied; i.e., careful

consideration will be given to providing services by levying taxes at a level below, rather than at, the cap.

D. When considering a new revenue source, an effort will be made to include provisions for

revenues to increase over time at the same rate as the costs of providing the services being considered.

E. The Borough will endeavor to pursue that the Borough receives a fair proportion of all State shared taxes and revenue.

F. The Borough will take all cost-effective actions available to collect delinquent revenues.

G. The Borough will set fees and rates for vehicle fleet maintenance in the Transit enterprise fund,

and for the Solid Waste Disposal enterprise fund at a level that as fully as possible supports the total direct, indirect, and capital costs of the activity.

H. Investment income, including interest earnings, is allocated to the funds and accounts provided

for in the Fairbanks North Star Borough Code of Ordinances on the basis of cumulative, month-end cash equity balances.

IV. Reserve Policies

A. Adequate reserves shall be maintained for all known liabilities, including employees’ leave liabilities, workers’ compensation liabilities, and self-insured retention limits.

B. The Borough will endeavor to maintain a reserve in each operating fund to cover cash flow

requirements, normal variance in revenue and expenditure estimates, abnormal variance in state revenue estimates versus state appropriations, potential for unreserved litigation expenses and judgments, and expenditures of an emergency nature.

xli


ATTACHMENT B

FY 2017-18 Budget

FISCAL POLICIES


IV. Reserve Policies (continued)

In addition to the requirements in the preceding paragraph, the general fund must also forward-fund certain appropriations in the special revenue and capital projects funds, such as expenditure-driven grants and approved bond projects for which bonds have not yet been issued, and is used to cover supplemental appropriations for needs that arise outside the annual budget process, for the general fund and for those funds subsidized by the general fund. The Borough will work toward increasing its target amount of general fund unassigned fund balance to 17 percent of the greater of either the most recent, audited, prior-year expenditure level or the most recently adopted annual appropriation level (approximately two months’ cash flow). The most recently adopted annual appropriation level is the approved annual budget for the current year or the upcoming year, whichever is most recently adopted, plus supplemental appropriations for ongoing operational expenditures, but excluding supplemental appropriations for one-time expenditures. For service areas with expenditures less than $500,000, the target amount of reserves is 20 percent of either the prior year’s expenditure level or the current year appropriation level (both amounts as defined in the preceding paragraph), whichever is greater (approximately 10 weeks’ cash flow). The target amount of reserves for all remaining operating funds (expenditure levels in excess of $500,000) is 10 percent of either the prior year’s expenditure level or the current year appropriation level (both amounts as defined in the preceding paragraph), whichever is greater (approximately one month’s cash flow).

The amount of the reserve requirement will be reviewed annually. In addition, the reserve requirement may be increased by the amount necessary to meet future identified, one-time, and specific expenditures requiring the accumulation of funds over a period of time.

V. Debt Policies

A. Tax and revenue anticipation borrowing shall be consistent with state and federal laws and regulations.

B. Under Alaska law, the Borough may issue general obligation bonds, revenue bonds, and

assessment bonds. General obligation bonds may be issued without limitation upon approval by a majority of Borough voters. There are no constitutional or statutory debt limitations under Alaska law, but the voters must approve all general obligation debt. The issuance of long-term debt will be only for construction and acquisition of land, capital improvements, or equipment when the useful life of the asset will exceed the term of the debt.

C. Debt financing will not be considered appropriate for current operating or maintenance expenses or for any recurring purposes.

D. Debt financing based on a project’s revenue-generating capacity will be used only when the

projected revenues or other identified sources are sufficient to service the debt.

xlii


ATTACHMENT B

FY 2017-18 Budget

FISCAL POLICIES


V. Debt Policies (continued) E. The Borough will endeavor to consolidate small debt issues or financing of equipment through

lease-purchase financing to the maximum extent possible in order to obtain the lowest market rate of interest.

F. When the Borough obtains debt financing on behalf of or benefiting a third party (as with a special

assessment district) such debt will be issued in conformance with existing Borough priorities and policies without contingent liability of the Borough and with all costs of issuance and administration fully reimbursed. When the Borough obtains debt financing on behalf of or benefiting a third party (non-borough entity), the Borough will charge a debt issuance fee to cover the cost of the administrative time required in preparation of the issuance, in addition to the cost of issuance.

G. The Borough’s preference is to issue fixed-rate long-term debt with level debt service. Other debt

service structures may be considered if an economic advantage is identified for a particular issuance. The Borough’s preference is to place the debt through a public bid process. It is recognized that a sale through negotiation may be considered due to fluctuating market conditions, time constraints, size, or nature of the issue.

H. The Borough will actively endeavor to maintain a minimum bond rating objective for all debt

issues with at least two rating agencies. Credit enhancements will be used to achieve higher ratings when there is an economic benefit.

xliii

FAIRBANKS NORTH STAR BOROUGHORINANCE NO. 2017-20

Borough-wide Fees

Audio USB/CD of Public Meetings $15.00Budget/CAFR CD 15.00 CD (other-records request) 15.00 Copying/scanning fee (letter or legal) 0.25 Copying/scanning fee (11"x17") 0.50 Color copying/scanning fee (letter or legal) 0.50 Color copying/scanning fee (11"x17") 1.00 Certification Copies (copies certified by the Borough) 2.00 Microfilm/Microfiche Copies First copy 1.00

Each additional copy 0.25

Assessing-Land Management FeesAnnual Rental, Sale

Leases Application Fee Processing Fee Price or Use Fee(Exclusive, long-term, possessory rights-20.16.020) Minimum term shall be 5 years. (Including communication sites) $100.00 (a) $500.00 min (c,d) FMR (e)

Additional Processing FeeFor Staff Time Beyond 50 Hours $50.00/hour (b)

Appraisal Fee (in-house) $85.00/hourAnnual Rental, Sale

Land Sales Application Fee Processing Fee Price or Use FeeAssumption of Deed of Trust $100.00 $250.00Direct Sales (g) $100.00 $250 min FMV (e)


Auction & Over the Counter Closings N/A $250.00 (f)

Credit Report Processing fees for financing through FNSBPer Person $25.00Business Will vary (o)

Appraisal Fee (in-house) $85.00 per hour

Easements Application Fee Processing Fee Price or Use Fee(Non-possessory rights - 20.16.030)

Public, Non-Exclusive Road and Utility Easements $100.00 (a) $500.00 min (h,i,j) FMR (e,q)


Private, Exclusive Easement $100.00 (a) $500.00 min (j) FMR (e,q) Additional Processing Fee

For Staff Time Beyond 50 Hours $50.00/hour (b)Penalty Charge for early entry without prior FNSB approval $50.00/dayAppraisal fee (in-house) $85.00/hour

ATTACHMENT C - User Fee Schedule

A fee for copying/scanning, responding to a public records request that is less than $5 (monthly cumulative amount) will bewaived because the fee is less than the cost to the Borough to arrange for payment.The Mayor may authorize user-fee discounts in connection with special events and/or promotional activities, as long as thosediscounts are offered on a legally permissible basis and available to all members of the public who are similarly situated.

xliv



Assessing-Land Management (Continued) FeesMonthly Rental, Sale Annual Rental, Sale

Licenses Application Fee Processing Fee Price or Use Fee Price or Use FeeTemporary Use License (TUL )

Low Impact (k ) $100.00 (a,q) $250.00 (q) $50.00/mo $450.00/yr (j,h,q)Temporary Access

License (TAL ) $100.00 (a,q) $250.00 (q) $50.00/mo $450.00/yr (j,h,q)

Mining and/or Mining AccessUse License (20.16.090 A-K) $100.00 (a) N/A (j,m)Penalty Charge for early entry without prior FNSB approval $50.00/day

Natural Resources and Materials Annual Rental, Sale

Commercial Sales Application Fee Processing Fee Price or Use Fee(Terms of Commercial sales are fixedby Assembly resolution (20.16.040 F&G) FMV in

Gravel Extraction $100.00 (a) $250.00 min (b) place (l,p)FMV in

Commercial Firewood 10% of Appraised Value place (l)Timber (Saw Timber & FMV in

house logs OTC) 10% of Appraised Value place (l)

Annual Rental, Sale Personal Use (20.16.040 A) Application Fee Processing Fee Price or Use Fee

Gravel (max 2,000 CY/ $3.00/cubic person/year) N/A N/A yd in place

Firewood (max 20 cords/ person/year) N/A N/A $10.00/cord

Timber and/or House Logs FMV in (max 10,000 board feet per person $100.00 (a) $250.00 min (b) place (l)

per year)

Annual Rental, Sale Other Price or Use Fee

Maps: Plat/map copies Xerox engineering copier $6.00/mapn

Technical information by CD $50.00 eachn

Explanationsa.b.c.d.

e.

f.g.h.

Accompanied by an application describing the proposed use, term and property improvement plan.Fee dependent on use, location, degree of staff involvement (beyond 50 hours), and cost of recordation, etc.Resolution with Assembly approval required as per 20.16.020 B.Survey of Improvements may be required at lessee’s expense as per 20.16.020 F. All surveying and platting shall be inaccordance with FNSB Title 17 Subdivision standards.

FMV – fair market value and FMR – fair market rental shall be determined by 20.04.010, the cost of a fee appraisal may beborne by the applicant.Auction and over the counter land sale processing fees include closing costs, staff time fees and recordation. Direct Sales parcels shall satisfy at least one criterion in the direct sale code 20.20.090 A & B. Easement, Temporary Use and/or Extraction Fees may be waived for a public agency or a public utility as per 20.16.040 C-040C or 050C.

xlv



Assessing-Land Management (Continued) FeesExplanations (Continued)i.

j.

k.

l.m.

n.o.p.q.

Clerk's Office FeesBoard of Adjustment Filing Fee and Cost Bond* (Appeal Fee $75.00 and Cost Bond $200.00; Cost Bond includes fee for audio recording of $275.00

any proceedings before the administrative body.)Board of Adjustment - Grandfather Rights (de novo) Appeal Fee* 75.00 Declaration of Candidacy Filing Fee* 25.00 Election Recount Application Deposit** 100.00

*Fee set in Fairbanks North Star Borough Code**Deposit set in Fairbanks North Star Borough Code

Community Planning FeesZoning Service †††

Rezone (Reduced Fee †) $1,000.00Conditional Use Permit 800.00 Telecommunications Tower CUP 2,000.00

Expert Review Telecom - CUP Actual Cost ($2,000.00 Deposit)Telecommunication Collocation/Modification Permit 350.00

(Section 6409(a) and Substantial Modification)Expert Review Collocation/Modification Actual Cost ($500.00 Deposit)

Variance/Highway Variance (fee waived ††) 800.00 Admin Variance 300.00 Verification of Sensitive Uses within buffers 250.00

Second attempt at verification of sensitive uses, and every time after 100.00 Appeals 200.00 Legal Non-Conforming (Grandfather Rights††††) without Hearing 25.00 Legal Non-Conforming (Grandfather Rights††††) with Hearing 25.00 Amnesty Relief††††† without Hearing 50.00 Amnesty Relief††††† with Hearing 200.00

Per 20.16.090 Compensation for mining access or exploration activities on land subject to a valid claim is reclamation andpayment for any commercial timber located thereon.For existing maps only – custom maps will not be created.Credit Reporting Fees for businesses will vary depending upon company structure and land sale type.Reclamation Fee of $0.25 per yard charged in addition to FMV.Where early entry has occurred without prior FNSB authorization, the potential for waiver of fees by the Mayor (h) will be forfeit.

If it is determined that a proposed use may cause damage to Borough land, the applicant shall post a bond in an amountsufficient to restore the land to reasonably the same condition.Low impact is defined as minimal use and minimal ground disturbance i.e. monitoring wells, use of existing access trails orroads. High impact is defined as substantial use and considerable ground disturbance, which may include excavation,clearing, construction or exploration.Fair Market Value (FMV) of resources in place shall be determined by common market rate for that resource.

A Public Access Easement must comply with FNSB Title 17 Subdivision standards. These costs are the Grantees'responsibility.

xlvi



Community Planning (Continued) FeesZoning Service (continued) †††

Mobile Home Park PermitsMobile Home Park Permit-New 600.00 Mobile Home Park Permit-Annual Renewal (3-49 spaces) 200.00/yrMobile Home Park Permit-Annual Renewal (50-99 spaces) 300.00/yrMobile Home Park Permit-Annual Renewal (100+ spaces) 400.00/yr

Zoning Permits No ChargeFlood Zone Permits No ChargeFlood Determination Letter $50.00

Platting Service †††Preliminary Plat, Replat and Waiver (**exceptions to per lot fee) $750.00 plus $75.00/per lotPublic Row Vacation Plat (*reduced fee) 500.00 Public Utility Easement (P.U.E.) Vacation (for each vacation) 75.00 Preliminary Plat Variance (for each variance) 300.00 Final Plat (**exceptions to per lot fee) $300.00 plus $75.00 /per lotFinal Plat Review on third attempt and every time after 250.00 Final Plat Subdivision Improvement inspection on third attempt and

every time after (2 hr minimum Public Works Engineer) 240.00 Quick Plat (**exception to per lot fee) $350.00 plus $75.00 /per lotModifications of Approved Plats (Reduced Fee***) 400.00 Extensions of time on Approved Plats 200.00 Appeals 200.00 Street Renaming 200.00 Street Renaming for the purpose of Health and Safety No ChargeHistory of Subdivision Regulations CD 15.00

Admin Fees Non-Profit/Journalistic Public Agencies All OtherTitle 15 - Floodplain Management Ordinance $10.00Title 17 - Subdivision Ordinance 10.00 Title 18 - Zoning Ordinance 10.00 Bench Mark List 10.00 Recorded Plats List (Alpha, Chrono, Inst.#) 25.00 GIS Data Download/DVD $75.00 No Charge 150.00 Imagery Jump Drive - Pre 2012 125.00 No Charge 250.00 Imagery Jump Drive - 2012 125.00 No Charge 250.00 Lidar Jump Drive 125.00 No Charge 250.00 Electronic Recording Fees (plats and other documents) Actual Cost

Other FeesCommunity Research Quarterly $10.00Xerox Engineer Copier-plat/map copies 24" x 36" 6.00 Xerox Engineer Copier-plat/map copies 18" x 24" 4.00 11"x17" Color Copies (plats/maps) 1.00 8½"x14" Color Copies (plats/maps) 0.50 8½"x11" Color Copies (plats/maps) 0.50 Public Notice Signs: Security Deposit 200.00

xlvii



Community Planning (Continued) FeesOther Fees (Continued)*$250 if Vacation is part of a preliminary plat, replat or waiver.**Plats that do not create additional lots are waived from the per lot fee.***50% Fee reduction for Quick Plats†No fee if rezoning a split zone parcel or rezoning a GU property to an appropriate residential zone if the rezone encompasses

at least 13 acres or 5 or more contiguous lots.††No Fee for Highway Project Variance requested by private property owners, if AKDOT & PF did not fulfill their statutory

responsibility of obtaining a variance.†††Refunds only allowed if application was accepted in error by Fairbanks North Star Borough staff or if the application is

withdrawn within 1 business day of the application submittal.††††No fee for Grandfather Rights Affirmation within one year of a rezone or code changes to setbacks or use. †††††The Amnesty Relief fee is offset by the Grandfather Rights fee if concurrent applications are brought; remainder of fee

for Amnesty Relief is due only if Grandfather Rights are not affirmed.

Emergency Operations FeesAnimal Control Fees

Dog adoptionSenior (7 years and older) 140.00Adult 200.00Puppy (6 months and younger) 300.00

Cat adoptionSenior (7 years and older) 60.00Adult 100.00Kitten (6 months and younger) 150.00

Rabies vaccination 15.00 Fine for expired rabies vaccination (FNSB Code 22.24.060) 35.00 Boarding, per day dogs/cats/small animals (FNSB Code 22.16.070) 15.00 Boarding, per day equine/large livestock (FNSB Code 22.16.070) 30.00 Animal trap rental (14 or fewer days) No ChargeAnimal trap rental (in excess of 14 days) 4.00/dayDog trap security deposit 150.00 Cat trap security deposit 50.00 Microchip placement 15.00 Cremations for veterinary hospitals 1.40/lbVeterinary services Actual costRabies vaccinations at clinic - walk in 15.00 Rabies vaccinations at clinic - pre-registered 9.00 Rabies vaccinations at clinic - Senior citizens - walk in 5.00 Rabies vaccinations at clinic - Senior citizens pre-registered No ChargeRedemption fee - dogs/cats - (FNSB Code 22.16.050) 60.00, 120.00, 180.00, 240.00, 300.00 Redemption fee - small animals - (FNSB Code 22.16.050) 20.00 Redemption fee - equine and large livestock - (FNSB Code 22.16.050) 100.00, 200.00, 300.00Use fee for livestock impoundment requiring use of horse trailer 100.00 Personnel expenses for after hours care, treatment, or

impoundment of an animal (FNSB Code 22.16.070) Actual costAdditional expenses incurred during impoundment of an animal (FNSB Code 22.16.070) Actual cost

xlviii



Emergency Operations (Continued) FeesAnimal Control Fees (Continued)

Services for Non-Borough ResidentsAnimal euthanasia services, per animal 30.00 Drop off animals for disposition, per animal 30.00 Boarding, per day (FNSB Code 22.16.070) 30.00

Adoption fees for other animalsMice and fish (group of 1-5) No ChargeMice and fish (group of 6 or more), rats, hamsters, chickens, ducks, geese and other poultry, small caged birds, turtles, salamanders, geckos, chameleons, and other small domestic animals not listed 6.00 Guinea pigs and rabbits 22.00 Ferrets, hedgehogs, large caged birds, small iguanas, tortoise, and small snakes

bearded dragons, ball python and other small reptiles 37.00 Chinchillas, other pythons, large iguanas, other large reptiles, goats and pigs,

other medium domestic animals not listed 52.00 Livestock (bovines, reindeer, llamas, emus and

other large domestic animals not listed) 205.00 Horses, mules, ponies, donkeys 305.00

Emergency Medical Service Fees Ambulance Transport Fee $1,000.00

Ambulance mileage reimbursement feesMileage reimbursement fee (per loaded mile) 12.00

Ambulance response & treatment with no transport 150.00

911 FundSurcharge per month per local exchange access land line 1.00Surcharge per month per local wireless line 1.00

(A credit of $50.00 is provided for residents of the non-areawide Borough)

xlix



Financial Services Fees

Recommended Budget $25.00Comprehensive Annual Financial Report 15.00 Approved Budget 25.00 Dishonored Check Fee 30.00

3 Yr Avg # ofTax Foreclosure Fees Properties Tax Year 1 (2017) Tax Year 2 (2016) Tax Year 3 (2015)Taxable parcels: 43,507 Delinquency as of

December 1st Demand Letter 3,826 Advertising Fee 1,705 $17.00Recording of Judgment and

Redemption Certificate Fee 1,181 $60.00End of Redemption Fee 485 $25.00Courtesy Letter/Admin Fee 187 $280.00Litigation Report Fee (Hard Cost) 168 $300.00Property Owner/Lienholder

Notification Fee 86 $850.00Site Inspection Fee 73 $390.00Tax Deed Fee 42 $1,980.00

Properties at Sale/Sold: 24/15

Tax Foreclosure Sales FeeBid Packet $5.00

General Services FeesNon-RefundablePurchase Price

Plan Purchase - CD's $10.00Photo Identification Replacement Cards 10.00

Library Services FeesLibrary Cards, Printing, Photocopying, and Other Fees

Replacement Library Card $7.00 Temporary Library Card 20.00 Non-Borough Resident User Fee 40.00 Processing Charge 15.00 Photocopies/Black & White 0.10 Photocopies/Black & White (11x17) 0.50 Photocopies/Color 0.50 Photocopies/Color (11x17) 1.00 Printing/Black & White 0.10 Printing/Black & White (11x17) 0.50 Printing/Color 0.50 Printing/Color (11x17) 1.00 Ear Buds 2.00 CD's-RW 1.00 USB Flash Drive 5.00

Fees by Tax Year - 3 Yr Avg

l



Library Services (Continued) FeesMeeting Room and Equipment Use Fees

Auditorium/Multiple Purpose Room Use Fee $25.00Conference Room Use Fee 15.00

Audio/Video Equipment Set-up/Use Fee (First item) 25.00 Audio/Video Equipment Set-up/Use Fee (Each additional item) 10.00 Late Set-Up Fee 25.00 Penalty Fee (Room not clean or re-set) 15.00/room Audio Visual Equipment Checkout (overhead projector, slide projector) 15.00

Parks and Recreation FeesRECREATION FEES

Swim and Skate Fees Single 10 Event* 3-Month**Youth (3-17 years) $4.00 $36.00 $88.00Adult (18-59 years) 6.00 54.00 132.00 Household Rate 18.00 165.00 240.00 Senior (60 & up) 2.00 18.00 40.00 Disabled 1.00 10.00 20.00 Skate Rental 3.00 27.00 N/ASeal Skate-aid Rental 3.00

*Group rates will apply to 10 or more paying patrons at the applicable 10-event rate

**Includes aquacise

Facility Super Pass 1 Year(Good for aquacise, lap swim, open swim, weight room,

recreation skate, & drop in hockey one year from purchase date)Youth (3-17 years) $320.00Adult (includes Pool Locker Rental) 660.00 Senior/Disabled (includes Pool Locker Rental) 320.00

Exercise/Weight Room (Mary Siah Recreation Center) Included in swim fees above

Showers Single 10 Event 3-MonthAdult $4.00 $36.00 $88.00Senior/Disabled 1.00 9.00 22.00

Lessons - Group Child/Adult Senior 1 MonthSwim 1/2 hour $8.00 N/A N/ASwim 3/4 hour 9.00 $3.00 N/AAquacise/Senior Fitness 7.00 3.00 $66.00

Child/AdultLessons - Individual/Private

Swim (per 1/2 hour) $30.00

li



Parks and Recreation (Continued) FeesRECREATION FEES (Continued)

Facility RentalPools 1 Month

Swim Teams-practice hours $660.00

Swim Meets Rate(includes warm-up and one hour post meet clean-up)Swim meets less than five hours $200.00Swim meets over five hours, up to eight hours 400.00 Swim meets over eight hours 800.00

Special Events (Other than normal hours) People Rate/HourPool Rental 1-60 $150.00

61-95 175.00 96-133 200.00

Pool Rental/Water Slide 1-95 200.00 Ice Arena Age Rate/Hour

Non Prime Hours (5:00am - 3:00pm, Mon-Fri) Youth $110.00Adult 150.00

Prime Hours (3:00pm-12:00am, Mon-Fri) Youth 160.00 (All day Sat-Sun) Adult 210.00

Paid Gate Adult 275.00

Outdoor Rinks Youth 50.00 Adult 50.00

Athletic & Multipurpose Fields Age Rate/HourYouth (under 18) $10.00

Adult 20.00

Artificial Turf/Kiwanis Football Field Youth (under 18) 40.00

Adult 60.00

Conference Rooms (Big Dipper, Mary Siah) Regular Non-Profit Youth Non-Profit

Up to 4 hours $25.00 $12.50 $6.00

Greater than 4 hours 45.00 22.50 11.00

Observation Deck (Big Dipper) Regular Non-Profit Youth Non-Profit

$45.00 $22.50 $11.00

Mezzanine (Big Dipper*) Regular Non-Profit Youth Non-Profit

Per day or event $200.00 $100.00 $50.00

*available if use does not conflict with ice rental

lii




Facility Rental (Continued)Other Rate

Birthday Parties, tables/chairs (Wescott/Hamme/Big Dipper/Mary Siah) - Up to 4 hours $20.00Lifeguard Training 240.00 per personWater Safety Instructor Training 240.00 per personLifeguard Challenge/Review 60.00 Contractual Instruction-Facility Based 25% of gross revenue + $50 feeContractual Instruction-Ice Related 15% of gross revenue + ice fee (individual or hourly)Commercial Activity Off Ice 15% of gross sales and concessions

Ice Logos AnnuallyNeutral Areas 8'x10' (annually, 80 sq. ft.) $2,250 + cost of productionBlue Line Areas 5'x18' (annually, 90 sq. ft) $2,000 + cost of production

Arena Ice Out & Reinstall $10,000.00Arena Ice Covering Install 1,000.00 Arena All Day Event (non-ice event) 1,000.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hrSkate Sharpening 10.00 Locker Rental (3 month) 45.00

PARKS

Birch HillBirch Hill Cross Country Ski Center Regular Non-Profit Youth Non-ProfitFacility Rental

Full Day (8:00am - 12:00am) $900.00 $450.00 $225.00

Half Day (up to 8 hours) 600.00 300.00 150.00Hourly (minimum for setup/teardown

is 4 hours) 90.00/hr 45.00/hr 22.50/hr

RateAlcohol Surcharge $100.00Labor Rate 25.00/hrSkilled Labor Rate 50.00/hr

Zamboni Maintenance (Blade Sharpening) $50.00/ea

Recreation Areas RateLabor Rate $25.00/hrSkilled Labor Rate 50.00/hr

CampingPer Night Rate

Group Site (only for designated "group areas") $50.00Tent 15.00 Camper 20.00 Extra Vehicle (each) 5.00 Firewood (per bundle) 5.00

Seasonal Camping Pass (does not apply to "group areas") 130.00 Disabled Veteran with State of Alaska Annual Camping Pass (14 day limit per year) No Charge

liii



Parks and Recreation (Continued) FeesPARKS (Continued)Recreation Areas (Continued) Rate

Rentals Per Hr Per DayIce Houses (Includes 1 bundle of firewood) $30.00Pedal Boats (2 people) $10.00 40.00 Row Boats 10.00 40.00 Canoes/Kayaks 10.00 40.00 Household Pedal Boats (4 people) 10.00 40.00

Parks Regular Non-Profit Youth Non-ProfitPark Reservation with Picnic Pavilions/Gazebo

Up to 4 hours $30.00 $15.00 $7.50Greater than 4 hours 50.00 25.00 12.50

Park Reservations (no Pavilion/Gazebo)Up to 4 hours $20.00 $10.00 $5.00Greater than 4 hours 40.00 20.00 10.00

Rifle Range ReservationsUp to 4 hours $200.00 $100.00 $50.00Greater than 4 hours* 300.00 150.00 75.00

Special Event Fee*(per person over 200 people) 1.00 1.00 1.00 *This fee is in addition to the pavilion/park rental**This fee can be negotiated up to 75% off, in exchange for clean-up services

Other (see general provisions)Mobile Concession Permit (temporary, per day) $50.00Mobile Concession Permit (seasonal) 400.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hr

liv



Parks and Recreation (Continued) FeesPIONEER PARK

Cabin Concession Fee* Cabin(s) 7/1/17-9/30/17 Effective 10/1/172 $4,838.68 $5,170.003 2,074.69 2,400.00 4 1,601.14 1,930.00 5 1,483.48 1,740.00 6 1,037.04 1,370.00 7 1,572.65 1,900.00 8 1,334.41 1,630.00 9 1,290.06 1,600.00

10 1,357.05 1,600.00 12 1,356.12 1,690.00 13 1,105.41 1,440.00 14 700.85 1,080.00 16 1,351.04 1,980.00 17 1,988.91 2,650.00 22 1,482.10 1,770.00 23 1,355.66 1,600.00 24 2,483.30 3,120.00 25 1,470.08 2,100.00 26 2,025.41 2,670.00 27 1,527.06 1,860.00 28 2,761.84 2,950.00 29 1,361.82 1,690.00 30 1,692.31 2,020.00 31 2,473.24 2,640.00

31A 2,239.78 2,900.00 64 1,513.20 2,170.00 66 2,913.53 3,260.00 69 2,583.50 3,240.00

Land Concession Fee* Land Area (Square Feet) 7/1/17-9/30/17 Effective 10/1/17

0-49 $0.00/SF/wk $0.00/SF/wk50-99 0.20/SF/wk 0.20/SF/wk

100-499 0.18/SF/wk 0.18/SF/wk500-999 0.14/SF/wk 0.14/SF/wk

1,000-4,999 0.10/SF/wk 0.10/SF/wk5,000-9,999 0.08/SF/wk 0.08/SF/wk

10,000-19,999 0.03/SF/wk 0.03/SF/wk

Land Concession Roela's Carousel* 3,240.16 3,570.00 Mini Golf Fairbanks* 7,854.00 8,180.00 Canoe Alaska, LLC* 4,878.72 5,210.00

*Concessions are charged either Cabin or Land Concession fees.

lv



Parks and Recreation (Continued) FeesPIONEER PARK (Continued)

Other RateStorage (per square foot) $0.03Mobile Concession rate (temporary, per day) 50.00 Concession Marketing Contribution 10% included in above concession feeConcession Security Deposit 500.00 RV Parking (per night, 5 nights maximum stay) 12.00 Mobile Concession Permit (temporary, per day) 50.00 Mobile Concession Permit (seasonal) 400.00

Facility Rental Regular Non-Profit Youth Non-ProfitGold Dome Not available; leased to private, non-profit corp.Alaska Centennial Center for the ArtsArt Galleries Not available; leased to private, non-profit org.Theater

Shows, Meetings, etc. (per day ) $350.00 $175.00 $87.50Rehearsal (per day) 75.00 37.50 18.75 Security Deposit (per event) 500.00 500.00 500.00

Palace TheaterOff Season (per day) 200.00 100.00 50.00 Security Deposit (per event) 250.00 250.00 250.00

Exhibit HallBazaar One-Day per Booth/Table $60.00 N/A N/A Bazaar Two-Days per Booth/Table 90.00 N/A N/A Main Level

Public Events $450.00 $225.00 $112.50Private Events 400.00 200.00 100.00 Theater Crossover 100.00 50.00 25.00 Dressing Rooms (one or more, same event) 55.00 27.50 13.75 Alcohol Surcharge 100.00 100.00 N/A

MezzaninePublic Events $200.00 $100.00 $50.00Private Events 150.00 75.00 37.50

Security Deposit (Exhibit Hall and Mezzanine: each or together) 300.00 300.00 300.00

Upper Level Entire Upper Level (third floor) $200.00 $100.00 $50.00 Blue Room Only 100.00 50.00 25.00 Kitchen Only 40.00 20.00 10.00 Security Deposit 100.00 100.00 100.00

Park Reservation with Picnic Pavilions/Gazebo Up to 4 hours $30.00 $15.00 $7.50 Greater than 4 hours 50.00 25.00 12.50

Park Reservations (no Pavilion/Gazebo) Up to 4 hours $20.00 $10.00 $5.00 Greater than 4 hours 40.00 20.00 10.00

lvi



Parks and Recreation (Continued) FeesPIONEER PARK (Continued)Facility Rental (Continued) Regular Non-Profit Youth Non-Profit

Special Event Fee*(per person over 200 people) $1.00 $1.00 $1.00*This fee is in addition to the pavilion/park rental*This fee can be negotiated up to 75% off, in exchange for clean up services

Catering Equipment Rental (no charge for coffee pots) Catering Equipment (one piece or all) $50.00 N/A N/A Portable Grills-up to 4 hours 25.00 N/A N/A Portable Grills-greater than 4 hours 45.00 N/A N/A

Facility Rental (Continued) Regular Non-Profit Youth Non-ProfitEquipment Rental

Tables, off-site $5.00 N/A N/A Chairs, off-site 2.00 N/A N/A Tables, on-site 1.00 N/A N/A Chairs, on-site 0.50 N/A N/A Chalkboard, 3' x 5' two-sided (on wheels) 5.00 N/A N/A Easels 1.00 N/A N/A Expandable divider panels 20.00 N/A N/A Flags (United States & Alaska) 10.00 N/A N/A Grand Piano 50.00 N/A N/A Lectern 10.00 N/A N/A Microphones (wired & wireless) 5.00 N/A N/A Portable PA system 25.00 N/A N/A Portable laptop projector 25.00 N/A N/A Portable stage, half-stage 30.00 N/A N/A Portable stage, full-stage 60.00 N/A N/A Projection screens 10.00 N/A N/A Stations with ropes 1.00 N/A N/A 10' x 20' carport tent (on-site only) 40.00 N/A N/A 10' x 10' portable tent (on-site only) 20.00 N/A N/A Security Deposit (tables and chairs off-site only) 100.00 N/A N/A

Church Rental (wedding service, meeting, etc) 65.00 $32.50 $16.25 Rehearsal 30.00 15.00 7.50 Security Deposit 50.00 50.00 50.00

Pioneer Hall Rental $100.00 $50.00 $25.00 Security deposit 100.00 100.00 100.00

Train: Crooked Creek & Whiskey Island RailroadChild (12 and under) , Senior, Disabled (per ride) $1.00 N/A N/A Adults (per ride) 2.00 N/A N/A Lap-held babies No Charge N/A N/A Punch card-child, senior, disabled (12 rides) 10.00 N/A N/A Punch card-adults (12 rides) 20.00 N/A N/A

lvii



Parks and Recreation (Continued) FeesGENERAL PROVISIONSa.

b.

c.

d.

e.f.

g.

h.i.

j.k. Household Rate is defined as two adults and three children/youth, additional users will be charged the group rate.l. For mobile concession permit refer to mobile concession policy.m. For Rifle Range reservations, please refer to the policy for rifle range restrictions.n.

John A. Carlson Community Activity Center“Provisions of FNSB 8.60.010 [Establishment and waiver of user fees] shall not apply to the Carlson Center.”

By Delegation of the Mayor, and in accordance with Section 8.60.010:

Additionally, the Director may set registration fees for special programs and events, based upon a cost recovery goalcalculated by up to total program costs divided by expected participation. The cost recovery fee will not be used to changefees explicitly stated in Appendix E."

The Director of Parks and Recreation may authorize user-fee discounts in connection with special events and/orpromotional activities, as long as those discounts are offered on a legally permissible basis and available to allmembers of the public who are similarly situated. The Director of Parks and Recreation may also issue complimentaryuser-fee certificates to be utilized as awards or prizes for Borough-sponsored or co-sponsored programs.

The practice of double booking will be considered as voiding any contractual agreement for the use of facilities.

Theatrical groups requiring space in areas adjacent to the theater will rent that area at the theater crossover rate, plussecurity deposit.In addition to payment of a security deposit, the persons or organizations utilizing facilities at Pioneer Park are responsiblefor reimbursement of total amount for damage.

All rates listed for facilities or equipment are listed as "per day" rates unless otherwise noted.Commercial/convention rates apply to: activities charging an admission or gate fee, offers or promotional items or servicesfor sale, and all trade show or convention activities.

All commercial rentals are subject to a charge of 15% of gross revenue received by the contractor.

The Mayor may waive some or all facility use fees (see FNSB Code 8.60.010 and P&R Policy 20.01.03) for qualifications andrestrictionsNon-profit organizations now qualify for a reduced fee on certain facilities as set by the Borough Assembly.

All users are required to conduct their own clean-up during and after usage.

Rental fee for failure to remove sets, decorations or signs within 24 hours of completion of last performance/presentationshall be fifty dollars ($50.00) per day.

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Transportation Fees

MACS Fares (single trip) RateChildren (Age 5 and Under) No ChargeActive and Retired Military and their dependents $0.75Youth (Ages 6-18) 0.75 Senior Citizens (Age 60 and Older) No ChargeDisabled cardholders 0.75 Eligible Van Tran riders No ChargeMedicaid and Medicare cardholders 0.75 Regular Adult fare 1.50 MACS Tokens - 5 (one token for a single trip) $5.00/5 tokens

Van Tran RateVan Tran (one way) $2.00

MACS Monthly Passes RateMonthly MACS Pass - Adult $40.00/moMonthly MACS Pass - After 15th of the Month 20.00/moMonthly - Active and Retired Military and their dependents 20.00/moMonthly - Youth (age 6-18) 20.00/moMonthly - Disabled cardholders 20.00/moMonthly - Medicaid and Medicare cardholders 20.00/mo

MACS Day PassesDay Pass - MACS Regular Adult $3.00/dayDay Pass - Active and Retired Military and their dependents 2.00/dayDay Pass - Youth (age 6-18) 2.00/dayDay Pass - Disabled cardholders 2.00/dayDay Pass - Medicaid and Medicare cardholders 2.00/day

Special Passes/FaresClass Pass - Groups of 30 riders

(2 class trips, 4 special education class trips per school year) $50.00/yrSummer Pass - (Memorial Day to Labor Day - Age 6-18) 30.00/3 moUAF Pass-Faculty/Staff/Students with Polar Express Card with agreement with UAF No ChargeSocial Service or Non-Profit (MACS Monthly Pass, Day Pass and tokens only) 2 for 1

Shop Fees RateAll Vehicle Maintenance $185.00/hr

lxi

RESOLUTION NO. 2017-20ATTACHMENT A

Mill Rate Allocation Mill RateAreawide Functions Areawide General Government

General Government 5.437Library Bonds 0.010Total Areawide General Government Mill Rate 5.447

Areawide EducationEducation 5.829School Bonds 0.637Total Areawide Education Mill Rate 6.466

Total Areawide Mill Rate 11.913

Non-Areawide FunctionsEconomic Development 0.060Emergency Medical Services 0.460Total Non-Areawide Mill Rate 0.520

Solid Waste Collection DistrictSolid Waste Collection District Mill Rate 1.401

Service Areas Mill RateAir Park 0.125 Airway 1.603 Arctic Fox 2.308 Aztec 1.614 Ballaine Lake Sewer & Water 16.541 Becker Ridge 1.690 Birch Hill 2.354 Bluebird Road 3.691 Borda Road 1.371 Brookside 0.535 Chena Goldstream Volunteer Fire 2.369 Chena Hills Road 1.178 Chena Marina 0.991 Chena Point Road 3.475 Chena Spur 3.265 College 1.308 College Hills 1.012 Cooper Estates 3.290 Cordes Drive 1.455 Cripple Creek 1.935 Deep Forest 1.038 Diane Subdivision 0.388 Drake Estates 0.877 Edanella Heights Road 2.225 Ester Lump Road 4.167 Ester Volunteer Fire 3.150 Fairfields 0.869

2017 RATE OF REAL PROPERTY TAX LEVY

lxiv



Fairhill 1.302 Fairwest 2.199 Garden 1.259 Golden Valley Road 4.904 Goldstream-Alaska 2.802 Goldstream Moose Creek 1.914 Gordon 1.288 Granola Estates 1.614 Grieme Road 4.261 Haystack 4.512 Herning Hills 1.644 Hopeless 1.145 Horseshoe Downs 4.401 Jennifer Drive 2.485 Jones Road 1.973 Joy Road 1.356 Keeney Road 0.690 Kendall 1.174 Keystone 4.067 Kris Kringle 2.485 Lakloey Hill 1.240 Lee Lane 3.060 Loose Moose 1.097 Martin 11.713 McCloud 12.769 McGrath Estates 1.590 McKinley View 2.998 Mellow Woods Road 1.356 Miller Hill Extension 5.810 Moose Creek 1.099 Moose Meadows 0.986 Mountain View 1.456 Murphy 1.795 Musk Ox 1.479 Newby Park 0.861 North Ridge 5.461 North Star Volunteer Fire 1.436 O'Connor Creek 8.955 Old Wood Road 2.663 Our 1.421 Parksridge 1.788 Peede Country Estates 1.470 Pine Stream 1.193 Pleasureland 1.175 Polar Heights 1.114 Potlatch 3.591 Prospect Park 1.424 Reed Acres Road 2.234 Ridgecrest 1.078 Salchaket Heights 4.776 Scenic Heights 1.683 Seavy 0.355 Secluded Acres 1.781

lxv



Serendipity Hill 3.373 Six-Mile Village Road 1.658 Smallwood Trail Road 1.686 Smith Ranch 0.265 Spring Glade 1.618 Spruce Acres 1.605 Steamboat Landing 2.692 Steese Volunteer Fire 2.017 Straight Creek 4.395 Summerwood 3.014 Summit Drive 1.740 Sunny Hills Terrace 3.177 Sunrise 2.553 Tan Terra 1.977 Thomas 3.982 Timberlane Road 1.593 Tungsten 3.413 Twenty-Three Mile Slough 2.971 Ullrhaven 2.471 University Fire 2.732 University Heights 1.866 University West Street Light 0.548 Vienna Wood 0.885 Viewpointe 1.159 Violet Drive 3.674 Vista Gold Road 2.945 Vue Crest 1.654 Whitman 1.923 Wildview 3.395 Woodland 1.363 Yak Road 1.090

Service Areas Differential Tax ZonesPotlatch Heritage Hills 1.823 Moose Mountain 0.252 Murphy SA - Yellowknife CIP 6.027

lxvi

INTRODUCTION

99

The Fairbanks North Star Borough isa local government unit analogous toa county with school district powers.The borough is located in centralAlaska and covers 7,361 square miles,an area about the size of the state ofNew Jersey.Nome

Bethel

Anchorage Valdez

SewardHomer

Cordova

Richardson Hwy

Steese HwyElliott Hwy

Parks Hwy

Chena Hot Springs Road

North Pole

Alaska Railroad

Fairbanks

FAIRBANKS NORTH STAR BOROUGH

N

Gulf of Alaska

Bering Sea

Fairbanks

Alaska

Date of Inc.: Jan. 1, 1964 Form of Gvmt.: 2nd Class Borough Type of Gvmt.: Borough Mayor, 3 yr. term Assembly, 9 members elected at large, 3 yr. terms

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Readers’ Guide

READERS’ GUIDE OVERVIEW This READERS’ GUIDE is a tool to guide you through this document. Its primary goal is to enhance the readability of the budget document, thereby increasing its usefulness as a communications device. It provides some basic information about the area and its governmental structure. It explains the formatting of individual departmental budget sections, and the process of creating and adopting the Borough's primary planning and policy tool—the annual budget. The READERS’ GUIDE has been designed to answer some of the more commonly asked questions regarding the Fairbanks North Star Borough budget and other topics.

� Under what type of government structure does the Borough operate? � What are the Borough’s areas of responsibilities or “powers?” � How does the School District and the Borough interrelate? � When is the budget prepared, and how does the budget cycle operate? � What is contained in the department sections? � How is the departmental budget data organized? � What is fund accounting? � What are the Borough’s basis of accounting and basis of budget?

Readers, who are primarily interested in the "bottom line" of expenditures, personnel, revenues, or the approved mill levies, can find these items in the “Budget Highlights” section immediately following the Mayor’s Message as well as the "Budget Summary" section.

Copies of the Recommended and Approved Borough Budget are available for viewing at the Noel Wien and North Pole Public Libraries as well as at the Financial Services Department and Borough Clerk’s Office located in the Borough Administrative Center, 907 Terminal St. Electronic copies of the current Recommended and Approved Borough Budgets (as well as past Approved Budgets) are available on the Fairbanks North Star Borough Website, http://www.fnsb.us/fs. MISSIONS, MEASURES AND STATISTICAL ACCOMPLISHMENTS: The Narrative pages, part of the expenditure part of the budget, are composed of three components: the Mission Statement, the Measures, and the Statistical Accomplishments. The Mission Statement (the first page) defines the purpose or reason for the existence of a division or section. The Measures, listed at the top of the Statistical Accomplishment page, are intended to tie together and integrate the Mission with the past, present, and future assessments and expectations, based upon the listed quantifiable accomplishment data. The Measures are intended to aid in answering the question–“How well are we meeting our Mission?” Readers will find that this information provides further explanations to departmental and funding descriptions. These performance indicators assist Directors and Managers as a basis for budgeting, an area to highlight significant accomplishments, and to examine potential areas of problems in terms of inefficiencies and resource allocation.

Budget for Fiscal Year 20188 Welcome to the Fairbanks North Star Borough’s

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Readers’ Guide

THE FAIRBANKS NORTH STAR BOROUGH

BOROUGH GOVERNMENT STRUCTURE: Brief Introduction to the Borough The Fairbanks North Star Borough is a second-class Borough incorporated on January 1, 1964 under the provisions of the State of Alaska Borough Act (1963), as amended. The Borough covers 7,361 square miles within the Tanana River Valley of the interior region of Alaska. Per the State of Alaska, Department of Commerce, Community, and Economic Development, Division of Community and Regional Affairs, the 2016 Borough population is 98,957 and the two first-class cities located within the Borough's boundaries North Pole and Fairbanks, have 2016 populations of 2,145, and 31,957, respectively. North Pole was incorporated in 1953. The City of Fairbanks was incorporated in 1903 following the nearby discovery of gold by Felix Pedro. There are also two large military installations within the Borough, Fort Wainwright Army Post (population 9,211) and Eielson Air Force Base (population 2,918). Further information regarding the demographics of the Fairbanks North Star Borough can be found in the Appendices section. Government Structure The Borough operates under a Mayor-Assembly form of government. This is the strong mayor form of government, as the mayor is the chief executive officer. The mayor can introduce legislation, has veto power, and manages the everyday operations of the Borough. The legislative powers are vested in an Assembly. The Assembly is composed of nine elected officials, each elected at-large for three-year, staggered terms. Initially, the Borough exercised three mandatory powers: assessment and tax collection, schools, and planning and zoning. Voters have approved, and State statutes have added additional powers. Currently, the Borough has the following powers:

Areawide powers: assessment and collection of taxes, education, elections, planning and zoning, animal control, flood control, hospital (not exercised), library, air pollution control, 911, solid waste disposal (landfill), parks and recreation, transportation system, housing finance, limited health and social services powers, and natural gas utility. Non-areawide powers: fireworks control, emergency disaster, emergency medical services, and economic development. These powers are exercised in the area of the Borough outside the cities of Fairbanks and North Pole. Special district powers: Solid Waste Collection powers are exercised in a special district created in 1991 that includes the area outside the City of Fairbanks.

Service area powers: road maintenance and construction, fire protection, water supply, sewage disposal, and streetlights in specific service areas. These services are exercised in specific areas upon petition and adoption by vote of the residents of the specific service area. Currently there are 110 active service areas in the Borough outside the cities of Fairbanks and North Pole in which one or more of these services are provided.

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Readers’ Guide

CAPITAL IMPROVEMENT PROGRAM: Developing the annual budget begins in July, with updates to the six-year Capital Improvement (CIP) and Major Maintenance Programs. Borough Departments and the School District are asked for their input regarding the capital improvement and major maintenance project data compiled the previous year. These submittals result in the deletion of projects completed, addition of new projects, changes in requested year, changes in project descriptions and project modifications. The Public Works Department assists the Capital Improvements Committee in prioritization, cost estimating, and project scoping. The Mayor presents an information copy of the Six-Year Program to the Assembly in late September. Hearings are held and the capital requests for State capital funding are finalized and a capital funding request is submitted in November to the Interior Delegation of the legislature. Capital improvement projects identified for local funding become part of the Multi-Year Projects Budget for the following fiscal year. The Multi-Year Projects Budget is presented to the Assembly in April with the annual operating budget for appropriation of local funds. ANNUAL OPERATING BUDGET GUIDELINES: During December and January the Mayor and Department Directors assess the financial environment and prepare documentation about needed changes in doing business for the following budget year. Given revenue constraints, the Mayor evaluates these recommendations for changes in existing programs and/or new programs, and prepares a program and funding authorization level for each department. OPERATING AND MULTI-YEAR PROJECTS DEVELOPMENT: Departments prepare their budget detail within the Mayor's authorization level. The Mayor reviews the submittals and makes final adjustments. The Mayor's Recommended Budget is presented to the Assembly on the first Thursday following the 1st of April. The Assembly Finance Committee holds work sessions with the Departments and makes recommendations to the full Assembly. The School Board presents its request for local funding for education on April 1st. The Assembly must determine the minimum local effort for education on or before May 1, or the School Board's request becomes final. The Assembly often passes a resolution specifying the local effort prior to the end of April, and includes the appropriation of the local effort in the annual operating budget appropriation. PUBLIC HEARINGS AND ADOPTION: The Assembly holds budget hearings and accepts the budget, with or without amendment, prior to the end of May for the budget year beginning the following July 1st. For a minimum of thirty days prior to the public hearing, reference copies of the entire budget document are available at key public locations throughout the Borough. According to Alaska Statutes, the appropriation for local support of education must be adopted by May 31. Funds are appropriated by ordinance. Appropriations are made for each department and each fund in the annual operating and Multi-Year Projects budgets. Supplemental appropriations and transfers of appropriations are also approved by ordinance.

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Readers’ Guide

MILL LEVIES: A resolution establishing mill levies is presented by the Mayor. Alaska Statutes provides that the mill levy must be established by June 15th. The voter-approved tax limitation is recomputed prior to the setting of mill levies. These tax caps limit the amount of taxes that can be levied one year to the same amount as was levied the previous year, with exceptions for debt service, judgments, new construction and property improvements, and voter-approved special services. The maximum tax that can be levied this fiscal year for each taxing jurisdiction is detailed in the Appendices section of this budget. BUDGET AMENDMENT: As provided by Alaska Statutes and the FNSB Code of Ordinances, the Borough Assembly must adopt any amendments to the budget, made throughout the fiscal year, by ordinance. Advance public notice and a public hearing are required prior to adoption of an ordinance.

ADDITIONAL STATISTICAL INFORMATION REGARDING THE FAIRBANKS NORTH STAR BOROUGH

Statistical information that is updated annually can be found in the Borough’s Comprehensive Annual Financial Report (CAFR). Accordingly, we would like to direct the reader to the supplemental information that can be found there. The CAFR is available online at http://www.co.fairbanks.ak.us/fs. In addition to the annual financial report, another comprehensive source of statistical information that the Borough is especially proud of is its publication titled: Fairbanks Community Research Quarterly. This document, approximately 50 pages in length, is updated and published quarterly by the Community Research Center, a division of the Community Planning Department. There the reader will find a broad range of very current information under the major category headings of: Fairbanks Economy at a Glance, Economic Indicators, Employment, Housing, Cost of Living, and Population & Social Conditions. The reader may request this document at: Community Research Center, P.O. Box 71267, Fairbanks, Alaska, 99707-1267, or by calling: (907) 459-1212. This document is also available online at http://www.co.fairbanks.ak.us/cp/Pages/crc.aspx.

BUDGET PRESENTATION/LAYOUT The budget document is divided into several tabbed sections. The contents of each section are summarized below. The Table of Contents section is the beginning of the document. This section contains the Table of Contents for the budget document as well as the Borough’s Distinguished Budget Presentation Award. The Mayor's Message section contains the Mayor's transmittal letter to the Assembly and Borough residents and budget highlights. The Appropriation Ordinance section contains the budget ordinance, and the mill levy resolution. The Introduction section contains the FNSB organization chart, Assemblymember and key personnel lists, a map of the Borough, and this Readers’ Guide, all of which contain statistical information about the Borough. The Budget Summary section of the document contains charts, graphs, and schedules giving an overview of the revenues, expenditures, and position counts.

9


Readers’ Guide

It also gives assessed valuation and tax rate information for the taxing jurisdictions. The Revenue Budget section presents the revenue side of the annual budget in detail and in summary form. All revenue assumptions are explained. The Budget by Funds section contains the details of the appropriations at the fund level. The appropriation level is by "fund" and by "department". This section presents the "crosswalk" between the appropriations at the "fund" level and the departmental appropriations. It also provides a brief description of each fund for which expenditure detail is contained in the budget document. All changes in the structure of funds, from FY 2016 to FY 2017, are noted. Each fund budget contains a three-year history of fund activity, revenues, and expenditures. The Expenditure Budget section presents each department's detailed expenditure plan. A department or division budget contains a mission/program description, major long-term issues and concerns, objectives for the fiscal year, significant budget changes, and previous year’s accomplishments. Expenditure detail (at line-item level) is provided for each division and in summary for each department. All detail pages contain historical data for the current budget year and two prior fiscal years. In addition, each division provides a page of statistical accomplishments that provide data specific to the division for the last four years and a projection of expected results for the future budget year. The full funding sources and revenues generated for the budgets are shown in the Revenue Budget section and the Budget by Funds section of the budget. Program revenues and/or fees directly related to services provided by a division are also shown at the bottom of the expenditure detail pages of each division, where applicable. Additionally, contained in the Expenditure section is the budget detail for Education, Debt Service, Non-Departmental, Multi-Year Programs/Capital Projects, Facilities Major Maintenance & 6-Year Plan, Grants, Interfund Charges, and Service Areas.

Education: Is fully explained in the Readers’ Guide under School District. Debt Service: Accounts for the payment of principal and interest on areawide general obligation debt for education and general government construction. Non-Departmental: Contains funding for valuation of specialty properties, unanticipated job reclassifications, excess health care costs up to five percent over the budgeted amount and other benefit overages, and areawide local matching funds for anticipated grants. Multi-Year Programs/Capital Projects: Contains the projects identified for local funding in the first year of the Six-Year Capital Improvement Program; projects identified as Other Capital Expenditures, which include large dollar item capital requirements for facilities improvements and upgrades; major computer requirements; other capital equipment replacements; and non-capital multi-year projects and programs. Facilities Major Maintenance and Six-Year Plan: Shows funding needs for the Facilities Maintenance Reserve Fund as detailed in the Six-Year Capital Improvement Program for the current year and prior years. In establishing the Facilities Maintenance Reserve Fund, the Borough recognized that their major investment in public assets requires regular, ongoing care and maintenance to allow uninterrupted services to the community and to prevent premature aging of the facilities. The Facilities Maintenance Reserve Fund will accumulate local funds, when available, and other revenues, as they become available, for major facilities maintenance, repairs, and upgrade costs. Some projects could result in energy efficiency savings and life/safety improvements. The

10


Readers’ Guide

Facilities Major Maintenance section includes a list of all major Borough-owned school facilities, Borough facilities, and fire stations, with insured building values, square feet, calculated replacement values, calculated major maintenance funding recommendations, and projects included in the Six-Year Capital Improvement Program, both new projects and projects deferred from prior years. Grants: Shows operating grants for current year and prior years. The Borough receives recurring operating grants in predictable amounts each year. These subsidize the funding of general, ongoing Borough operations such as transportation, community and economic development, and library services. These operating grants, because of their yearly occurrence as well as predictable amounts, are appropriated in the estimated funding of the annual operating budget. Interfund Charges: Presents the calculation of the intragovernmental cost pools and their allocations for both revenues and expenditures, at the budgetary unit level. Those amounts/calculations that cross funds (as opposed to calculations which are for services between budgetary units within the same fund) are appropriated. These interfund charges are the mechanism used to redistribute direct costs incurred in one budgetary unit to the benefiting unit. Service Areas: Covers road, fire, and other service areas established to provide road maintenance and construction, fire protection, water supply, sewage disposal, and streetlights to Borough residents in specific areas. Revenue for these services is provided by local taxation, specific grants, and interest earnings (accrued from their share of the Central Treasury cash balances).

The Appendices section contains salary schedules, personnel detail, benefit rate detail, the maximum tax computation schedule, user fees, Borough demographics, and a glossary.

BASIS OF ACCOUNTING/BUDGETING

FUND ACCOUNTING The accounts of the Borough are organized on the basis of funds; each is considered a separate accounting entity. Fund accounting is designed to demonstrate legal compliance and to aid in financial management by segregating transactions of various Borough functions and activities. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to, and accounted for, in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped into three generic fund types: governmental, proprietary, and fiduciary. In addition, the School District is classified as a component unit of the Borough. More detailed information about the funds of the Borough can be found at the beginning of the Budget By Funds section of this budget.

BASIS OF ACCOUNTING

Basis of accounting refers to the method by which revenues and expenditures (or expenses) are recognized in the accounts and reported in the financial records of the Borough.

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Readers’ Guide

Modified Accrual For financial reporting at the fund level, in accordance with generally accepted accounting principles (GAAP), all governmental funds of the Borough use the modified accrual basis of accounting. Revenues are recognized when they become both measurable and available. A revenue is “measurable” when the amount of the transaction can be reasonably determined. “Available” means the revenues are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the Borough, revenues collected within 45 days of the end of the fiscal year are available for that fiscal year. Property tax revenues are accounted for (accrued) when they are levied and available to finance expenditures of the current period. Hotel-motel room taxes are accounted for (accrued) in the period they are both due and collected. Delinquent sales tax revenues are accrued when collected. Certain grant revenues are dependent upon expenditures, and revenues from these grants are recognized when the expenditures are made; revenues from other grants are recognized on the cash basis. Charges for services and miscellaneous revenues are recognized on the cash basis. Interest income is accrued when earned. For investments with maturities greater than one year, unrealized gains and losses are recorded at the end of the reporting period. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. However, principal and interest on general long-term debt and compensated absences for employees are recognized when due. Accrual The proprietary funds are accounted for using the accrual basis of accounting for financial reporting in accordance with GAAP. Revenues are recognized when earned, except for revenues from land sales, which are recognized on the installment method. Expenses are recognized when they are incurred, except for estimated landfill closure and postclosure care costs which are recognized based on landfill usage. Transfers Transactions between funds are reflected as transfers in this budget document. Transfers from the General Fund exceed transfers in from other funds because taxes and state revenues are collected in the general fund and transferred to other funds to cover expenditures/expenses. Debt service, multi-year programs/capital projects, transit, and Carlson Center are the usual funds that receive transfers from revenues collected in the general fund. The expenditures/expenses for these services are accounted for in their own funds, rather than in the general fund, in order to demonstrate legal compliance and to aid in financial management by segregating transactions of these Borough functions and activities.

BASIS OF BUDGETING

For the governmental funds, the Borough recognizes revenues and expenditures for budgetary purposes on a basis most similar to the modified accrual basis of accounting described above. The proprietary funds (enterprise and internal service), however, use a budgetary basis very different from their accounting basis. Only one budgetary basis is used for the entire Borough. Therefore, the budgetary basis of the proprietary funds is the same as for the governmental funds. Although proprietary funds use the accrual basis of accounting, their budgets more closely follow the modified accrual method used for other funds. For example, the proprietary fund budgets include capital outlay amounts for the initial purchase of capital assets, but do not include budget amounts for depreciation of those capital assets. Conversely, the proprietary fund statements in the Borough’s Comprehensive Annual Financial Report do not reflect capital outlay expenditures but do include depreciation expense. In addition, the Solid Waste Disposal Enterprise Fund budget does not include an amount for recognition of increases or decreases in the landfill closure and postclosure care cost liability; when landfill closure and postclosure care activity is ready to begin, those amounts are budgeted.

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Readers’ Guide

There are three primary differences between the modified accrual basis of accounting and the budgetary basis used by the Borough: encumbrances, intragovernmental cost allocations (IGCP), and compensated absences for employees. Encumbrances. Encumbrances represent commitments related to unperformed contracts for goods or services and are recognized as expenditures under the Borough’s budgetary basis. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is utilized as an extension of formal budgetary control. Encumbrances outstanding at year-end and related budgets are carried forward to the new fiscal year for budgetary purposes in the Borough’s financial records. The budgets presented in this document, however, do not include budget increases related to carried-forward encumbrances. For GAAP financial reporting purposes, outstanding encumbrances at year-end are reported as reservations of fund balances and do not constitute expenditures or liabilities because the commitments will be honored during the subsequent fiscal year. Intragovernmental Cost Allocations (IGCP). For budgetary purposes, the intragovernmental allocations of overhead costs among funds are treated as revenues and expenditures/expenses. However, for GAAP financial reporting, intragovernmental allocations are considered reimbursements and are treated as an adjustment to expenditures/expenses; that is, an increase in expenditures/expenses in the reimbursing fund and a corresponding decrease in expenditures/expenses in the reimbursed fund. The Borough’s budgetary basis allows for the appropriation of the full cost of providing support functions, rather than the net cost after the other funds reimburse the support functions. Compensated Absences. Annual leave (paid time off) is earned by employees as they work. Any unused leave must be paid to terminating employees. Under the modified accrual basis of accounting, the Borough’s liability for annual leave is only recorded when it becomes due and payable to an employee. However, the Borough budgets for annual leave as it is earned by employees. This ensures that the Borough has the resources to pay its obligations to employees when they come due.

LAPSING OF APPROPRIATIONS

Annual operating appropriations lapse at year-end, except for that portion related to encumbered amounts. Encumbrances and encumbrance accounting are described above. Appropriations for those special revenue, capital projects, and enterprise projects funds with multi-year budgets do not lapse until the purpose of the appropriation has been accomplished.

13

BUDGET SUMMARY

FY 2017-2018 Budget Fairbanks North Star Borough

Powers of the Fairbanks North Star Borough

The Assembly of the Fairbanks North Star Borough has provided funding for the services and programs it has determined to be a priority in this budget. The left hand column (titled Power) provides the legal authority for the governing body to exercise its appropriating and prioritization authority. The right hand column (titled Department), are the departments where the appropriation amount and the expenditure authority can be found that reflect the governing body’s priorities.

Powers of the Fairbanks North Star Borough

Power Date of

Acquisition Statutory Reference

Method of Acquisition

Department(s) Mandatory Areawide Powers

Public Schools 1/1/64 AS 29.35.160 Mandated Education

Assessment & Collection of Taxes 1/1/64 AS 29.45 Mandated Assessing/Finance

Planning, Platting, Land Use 1/1/64 AS 29.40 Mandated Community Planning/ Land Mgmt.

Conferred Areawide Powers

Transportation System 10/7/75 AS 29.35.210(b)(1) Ordinance Transportation

Animal Control 10/5/65 AS 29.35.210(b)(2) Ordinance Emergency Operations

Air Pollution Control 5/14/70 AS 46.03.230- AS 46-03-230 Ordinance Transportation

Acquired Areawide Powers

Flood Control 10/5/65 Election Community Planning

Library 6/21/66 Election Library

Hospital (Not Exercised) 6/21/66 Election

Garbage & Solid Waste Disposal 9/28/73 AS 29.35.050 Transferred Public Works

Parks & Recreation 10/3/72 Election Parks & Recreation

Additional Animal Control Powers 10/8/96 Election Emergency Operations to prohibit cruelty to animals

Limited Health & Social Services 10/5/93 Election Financial Services

Natural Gas Utility 11/5/12 Transferred Public Corporation

Conferred Non-Areawide Powers

Fireworks Control AS 29.35.210(a)(2) Ordinance Emergency Operations

Economic Development AS 29.35.210(a)(8) Ordinance Mayor’s Office

Acquired Non-Areawide Powers

Emergency Medical Services 10/4/83 Election Emergency Operations

Emergency Management AS 29.35.040 Emergency Operations

Powers of Some Service Areas

Road Construction & Maintenance AS 19.30.111 Election Public Works

Fire Protection AS 29.35.450 Election Emergency Operations

Water Supply & Distribution AS 29.35.450 Election Public Works

Sewage Disposal & Treatment AS 29.35.450 Election Public Works

Street Lights 4/23/81 AS 29.35.450 Election Public Works

Other

Solid Waste Collection 6/13/91 AS 29.35.050 Ordinance Public Works

Emergency Communication Services AS 29.35.130 Ordinance Emergency Operations

15

FY 2017-2018 BudgetFairbanks North Star Borough

Summary of Budget by Funds(includes operating transfers between funds)

Estimated EstimatedNet Revenue / Beginning Ending

Fund Revenue Expenditure (Expenditure) Fund Balance Fund BalanceGeneral 133,136,729 133,059,139 77,590 24,857,981 24,935,571 Non-Areawide 4,403,034 4,244,640 158,394 3,226,953 3,385,347 Solid Waste Collection 8,346,490 7,829,680 516,810 4,966,990 5,483,800 911 Fund 1,186,500 1,235,490 (48,990) 2,460,543 2,411,553 Debt Service 17,380,390 17,640,390 (260,000) 467,190 207,190 Education * 51,145,400 51,145,400 - - - Multi-Year Projects 5,430,503 5,430,503 - - -

Estimated EstimatedBeginning Ending

Net Revenue / Unrestricted UnrestrictedFund Revenue Expenditure (Expenditure) Net Position Net PositionCommunity Activity Center 1,388,000 1,388,000 - 318,335 318,335 Solid Waste Disposal 10,926,000 8,800,040 2,125,960 1,210,107 3,336,067 Transit 6,584,570 7,484,570 (900,000) 1,694,559 794,559 Vehicle Replacement 1,120,260 654,250 466,010 1,683,021 2,149,031

Total 241,047,876 238,912,102 2,135,774 40,885,679 43,021,453

* Education's fund balance includes the School District operating fund's revenues and expenditures and includes the local direct appropriation from the Borough to the School District for operations.

Governmental Funds

Proprietary Funds and Internal Service Fund

17


Cost Comparison By Service Category

Due to the continuing declines in the purchasing power of state funding for education, local effort has increased since FY 2008. Public Services has increased since FY 2008 due to the implementation of the Solid Waste Management Plan, increased Parks and Recreation services, 911 services and increases in Economic Development. The increase between FY 2013 and FY 2018 in Public Services is also due to collective bargaining agreement changes for personnel, and benefit rates changes. Debt Service steady decrease from FY 2008 to 2011 is due to the payoff of the 1993 Series S debt, early retirement of Series U, Series A, Series B, Series C and Series D, E, and F. From FY 2011 to FY2016 Debt Service had slight increases and decreases, in FY 2016 Series T was issued. Support Services increases between FY 2008 and FY 2018 were mainly related to collective bargaining agreement changes for personnel, benefit rates, the addition of the vehicle equipment fleet fund in FY 2000 and Records Management Division in FY 2006. Governance has had a slight increase over the past ten years.

0

5

10

15

20

25

30

35

40

45

50

55

60

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

In M

illio

ns ($

)

Fiscal Year

Education Public Services

Support Services

Debt Service

Multi-Year and Capital Projects, & Recurring Grants

Governance

18


Cost Comparison by Service Category

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18Actual Actual Approved Revised Recommended Approved

DIRECT PUBLIC SERVICE CATEGORY:

Community Planning Department 1,584,056 1,622,943 1,817,180 1,812,880 1,846,130 1,856,860 Economic Development 206,231 226,104 406,500 401,348 380,320 390,320 Library Services Department 6,031,983 5,740,956 6,225,370 6,225,370 5,813,450 5,817,500 Parks and Recreation Department 7,389,339 7,651,972 8,315,730 8,315,730 7,808,740 7,808,740 Emergency Operations Department 5,584,380 5,642,289 6,312,260 6,312,260 6,041,650 6,010,230 Financial Services / HSS Division 166,673 115,564 235,243 235,243 238,976 238,976 Land Management Department - - - - - Land Management Division 611,489 582,437 663,580 663,580 660,930 660,930 Community Activity Center Division 1,445,693 1,292,053 531,970 531,970 529,360 529,360 Transit Air Quality Division 63,659 291,117 416,550 416,550 552,240 445,200 Transit Operations Division 2,609,260 2,764,863 3,259,100 3,259,100 3,318,480 3,318,480 Rural Services Division 659,248 640,518 704,450 704,450 690,350 690,350 Solid Waste Collection Division 6,150,178 6,607,781 6,946,520 6,946,520 7,533,030 7,533,030 Solid Waste Disposal Division 5,039,612 5,378,541 7,056,110 7,156,110 7,754,290 7,406,930 Vehicle Equipment Replacement Charges - - - - 915,700 915,700 Intragovernmental Charges 3,359,360 3,487,610 3,534,180 3,534,180 4,074,160 4,074,160

TOTAL FOR DIRECT PUBLIC SERVICES 40,901,161 42,044,748 46,424,743 46,515,291 48,157,806 47,696,766

SUPPORT SERVICE CATEGORY: Assessing Department 2,480,414 2,373,016 2,669,200 2,669,200 2,665,950 2,631,740 Computer Services Department 4,860,538 4,527,896 5,015,380 5,011,080 5,667,290 5,667,290 Financial Services (w/o HSS) 3,629,796 3,729,614 4,234,050 4,234,050 4,226,400 4,226,400 General Services Department 1,967,764 1,850,558 1,989,370 1,989,370 1,809,220 1,809,220 Human Resources Department 3,255,782 3,459,849 3,579,600 3,579,600 3,689,750 3,671,900 Law Department 1,765,421 1,168,715 1,223,690 1,223,690 1,180,210 1,180,210 Records Management Division 403,632 325,849 384,230 384,230 366,210 366,210 Public Works Dept (w/o Solid Waste) 7,558,298 6,769,149 7,980,630 7,980,630 8,395,530 8,395,530 Transportation Admin. & Vehicle Maint. 2,170,865 1,952,367 2,314,570 2,314,570 2,293,360 2,293,360 Vehicle Equipment Fleet Fund 517,782 509,402 741,190 754,790 591,770 591,770 Vehicle Equipment Replacement Charges - - - - 204,560 204,560 Intragovernmental Charges 483,590 536,060 495,030 495,030 526,360 526,360

TOTAL FOR SUPPORT SERVICES 29,093,882 27,202,475 30,626,940 30,636,240 31,616,610 31,564,550

GOVERNANCE CATEGORY:

Borough Assembly Division 568,319 599,028 603,970 603,970 618,270 618,270 Borough Clerk and Elections Division 709,893 732,827 749,560 749,560 768,630 768,630 Mayor's Department 811,074 802,112 802,330 827,482 833,050 833,050 Intragovernmental Charges - - - - - -

TOTAL FOR GOVERNANCE 2,089,286 2,133,967 2,155,860 2,181,012 2,219,950 2,219,950

Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400 Debt Service 16,380,800 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390 Non-Departmental 239,922 199,997 226,300 368,200 95,000 95,000 Multi-Year and Capital Projects 4,256,220 10,114,105 800,000 4,056,312 5,174,488 5,430,503 Recurring Grants 1,939,000 1,870,250 1,918,750 1,918,750 1,985,250 1,985,250 Cont. to Fund Bal./Unrestricted Net Position - - 3,650,595 5,837,764 3,214,384 3,676,774

TOTAL COSTS 144,806,271 153,878,339 158,988,288 164,698,669 161,249,278 161,454,583

19


Number of Regular and Term Employee Summary

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18Approved Approved Approved Revised Recommended Approved

Assembly 9.00 10.00 10.00 10.00 9.00 9.00Mayor 6.00 6.00 6.00 6.00 6.00 6.00Law 6.00 6.00 7.00 7.00 6.00 6.00Assessing 27.00 26.00 26.00 26.00 26.00 26.00Community Planning 18.00 16.00 16.00 16.00 16.00 16.00Computer Services 23.00 23.00 23.00 23.00 26.00 26.00Emergency Operations 23.00 23.00 23.00 23.00 23.00 23.00Financial Services 29.00 32.00 32.00 32.00 32.00 32.00General Services 9.00 11.00 11.00 11.00 9.00 9.00Human Resources 12.00 13.00 12.00 12.00 13.00 13.00Land Management 0.00 0.00 0.00 0.00 0.00 0.00Library Services 57.00 56.00 56.00 56.00 56.00 57.00Parks and Recreation 77.00 78.00 77.00 77.00 77.00 77.00Public Works 63.00 62.00 62.00 63.00 64.00 64.00Transportation 68.00 69.00 68.00 68.00 66.00 66.00Total 427.00 431.00 429.00 430.00 429.00 430.00

FY 2017 Approved Number of Employees 429.00Solid Waste DisposalRecycling Manager 1.00



ONESolution/Encompass Upgrade Project Computer Services - Applications Support Services (1.00)General Services - Manager (1.00)General Services - Technician 1 (1.00)Human Resources - Personnel/Payroll Assistant 1.00

ONE Solution Project Subtotal: (2.00)General Fund Clerks - Records Data Clerk (1.00)Computer Services - Network Services (transferred from Library) 3.00Computer Services - Applications Support Services 1.00Law - Attorney (1.00)Library - Automated Services (transferred to Computer Services) (3.00)Library - Community Services _ Pages 4.00Public Works - Maintenance 1.00Public Works - Design & Construction (1.00)

General Fund Subtotal: 3.00Solid Waste DisposalAdministration - (transferred to Transit) 1.00





21


FTE Summary


Assembly 9.80 9.80 9.80 9.80 9.00 9.00Mayor 6.00 6.00 6.00 6.00 6.00 6.00Law 6.00 6.00 6.08 6.08 6.00 6.00Assessing 27.00 26.00 26.00 26.00 26.00 26.00Community Planning 17.50 16.00 16.00 16.00 16.00 16.00Computer Services 24.00 23.00 23.00 23.00 26.00 26.00Emergency Operations 23.00 23.00 23.00 23.00 23.00 23.00Financial Services 31.60 31.35 31.35 31.35 31.35 31.35General Services 11.00 11.00 11.00 11.00 9.00 9.00Human Resources 13.00 13.00 12.00 12.00 13.00 13.00Land Management 0.00 0.00 0.00 0.00 0.00 0.00Library Services 48.70 47.60 47.60 47.60 47.60 48.10Parks and Recreation 58.19 58.19 58.19 58.19 58.36 58.36Public Works 61.88 60.88 60.88 61.88 62.88 62.88Transportation 61.20 62.34 61.34 61.34 59.34 59.34Total 398.87 394.16 392.24 393.24 393.53 394.03

FY 2017 Approved FTEs 392.24Solid Waste DisposalRecycling Manager 1.00


FY 2018 Approved Changes ONESolution/Encompass upgradeComputer Services - Applications Support Services (1.00)General Services - Manager (1.00)General Services - Technician 1 (1.00)Human Resources - Personnel/Payroll Assistant 1.00



Transportation Enterprise FundTransit Operations - 2 Drivers on Black Line (1.50)Transit Operations - Reduce Service hours (0.50)Transit Operations - (transferred from Van Tran) 2.06Van Tran - (transferred to Transit Operations) (2.06)




23


Comparative Summary of Revenues by Type andExpenditures by Function for all Operating Funds


REVENUES (BY TYPE)

Property and Other Taxes 109,956,246 113,074,662 112,881,854 112,881,854 119,265,220 119,490,801Charges for Services (AW, NAW, VEFF) 3,783,265 4,432,998 5,161,630 5,161,630 5,091,500 5,051,360Interest Earnings (all funds) 179,091 225,059 265,050 265,050 458,100 458,100Other Local Revenues 135,893 279,298 100,000 100,490 135,000 135,000State and Federal Revenue 15,057,190 14,678,528 13,225,740 15,563,809 13,972,084 13,991,948911 Surcharge 1,322,397 1,339,806 1,290,000 1,290,000 1,183,500 1,183,500Enterprise Fund Fees & Misc. Revenue 10,703,466 11,105,798 11,046,630 11,046,630 11,690,970 11,690,970Intergovernmental Revenue 7,159,207 6,537,001 7,473,694 7,473,694 7,917,914 7,917,914Contrib. from Fund Bal./Unrestricted Net Position - - 7,543,690 10,915,512 1,534,990 1,534,990

TOTAL REVENUES 148,296,755 151,673,150 158,988,288 164,698,669 161,249,278 161,454,583

EXPENDITURES (BY FUNCTION)

Assembly 1,681,844 1,657,704 1,737,760 1,737,760 1,753,110 1,753,110Mayor 1,017,305 1,028,216 1,208,830 1,228,830 1,213,370 1,223,370Law 1,765,421 1,168,715 1,223,690 1,223,690 1,180,210 1,180,210Assessing 3,091,903 2,955,453 3,332,780 3,332,780 3,326,880 3,292,670Community Planning 1,584,056 1,622,943 1,817,180 1,812,880 1,846,130 1,856,860Computer Services 4,860,538 4,527,896 5,015,380 5,011,080 5,667,290 5,667,290Emergency Operations 5,584,380 5,642,289 6,312,260 6,312,260 6,041,650 6,010,230Financial Services 3,796,469 3,845,178 4,469,293 4,469,293 4,465,376 4,465,376General Services 1,967,764 1,850,558 1,989,370 1,989,370 1,809,220 1,809,220Human Resources 3,255,782 3,459,849 3,579,600 3,579,600 3,689,750 3,671,900Land Management - - - - Library Services 6,031,983 5,740,956 6,225,370 6,225,370 5,813,450 5,817,500Parks and Recreation 8,835,032 8,944,025 8,847,700 8,847,700 8,338,100 8,338,100Public Works 19,407,336 19,395,989 22,687,710 22,787,710 24,373,200 24,025,840Transportation 5,361,566 5,517,749 6,731,410 6,745,010 6,755,850 6,648,810Multi-Year and Capital Projects 4,256,220 10,114,105 800,000 4,056,312 5,174,488 5,430,503Recurring Grants 1,939,000 1,870,250 1,918,750 1,918,750 1,985,250 1,985,250Debt Service 16,380,800 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400Non-Departmental 239,922 199,997 226,300 368,200 95,000 95,000Contrib. To Fund Bal./Unrestricted Net Position - - 3,650,595 5,837,764 3,214,384 3,676,774Vehicle Equipment Replacement Charges - - - - 1,120,260 1,120,260Intragovernmental Charges 3,842,950 4,023,670 4,029,210 4,029,210 4,600,520 4,600,520

TOTAL EXPENDITURES 144,806,271 153,878,339 158,988,288 164,698,669 161,249,278 161,454,583

NET REV. OVER(UNDER) EXPEND. 3,490,484 (2,205,189) - - - -

24


Variance Analysis of Revenues by Type and Expenditures by Function for all Operating Funds

2016/17 2017/18 Dollar PercentageApproved Approved Variance Variance

REVENUES (BY TYPE)

Property Taxes: Areawide 96,742,083 102,841,981 6,099,898 6.31% Non-Areawide 2,926,451 2,975,780 49,329 1.69% Solid Waste Collection Dist. 8,111,170 8,346,490 235,320 2.90%Hotel-Motel Room Tax - Areawide 1,777,000 1,890,000 113,000 6.36%Alcoholic Beverage Tax - Areawide 1,004,000 1,009,000 5,000 0.50%Tobacco Distribution Excise Tax - Areawide 1,450,100 1,455,100 5,000 0.34%Marijuana and Marijuana Product Tax - 100,500 100,500 100.00%PILT for privatized military housing 871,050 871,950 900 0.10% Charges for Services (AW, NAW, VEF) 5,161,630 5,051,360 (110,270) -2.14% Interest Earnings (all funds) 265,050 458,100 193,050 72.84% Other Local Revenues 100,000 135,000 35,000 25.93% State and Federal Revenue: School Debt Reimbursement 12,431,590 11,964,748 (466,842) -3.76% Other State and Federal Revenue 794,150 2,027,200 1,233,050 155.27% 911 Surcharge 1,290,000 1,183,500 (106,500) -8.26% Enterprise Fund Fees & Misc. Revenue 11,046,630 11,690,970 644,340 5.83% Intragovernmental Revenue 7,473,694 7,917,914 444,220 5.94% Contrib. fr. Fund Bal./Unrestricted Net Position 7,543,690 1,534,990 (6,008,700) -79.65%

TOTAL REVENUES 158,988,288 161,454,583 2,466,295 1.55%

EXPENDITURES (BY FUNCTION)

Assembly 1,737,760 1,753,110 15,350 0.88%Mayor 1,208,830 1,223,370 14,540 1.20%Law 1,223,690 1,180,210 (43,480) -3.55%Assessing 3,332,780 3,292,670 (40,110) -1.20%Community Planning 1,817,180 1,856,860 39,680 2.18%Computer Services 5,015,380 5,667,290 651,910 13.00%Emergency Operations 6,312,260 6,010,230 (302,030) -4.78%Financial Services 4,469,293 4,465,376 (3,917) -0.09%General Services 1,989,370 1,809,220 (180,150) -9.06%Human Resources 3,579,600 3,671,900 92,300 2.58%Library Services 6,225,370 5,817,500 (407,870) -6.55%Parks and Recreation 8,847,700 8,338,100 (509,600) -5.76%Public Works 22,687,710 24,025,840 1,338,130 5.90%Transportation 6,731,410 6,648,810 (82,600) -1.23%Multi-Year and Capital Projects 800,000 5,430,503 4,630,503 578.81%Recurring Grants 1,918,750 1,985,250 66,500 0.00%Debt Service 19,016,100 17,640,390 (1,375,710) -7.23%Education 54,169,000 51,145,400 (3,023,600) -5.58%Non-Departmental 226,300 95,000 (131,300) -58.02%Contrib. to Fund Balance/Unrestricted Net Position 3,650,595 3,676,774 26,179 0.72%Vehicle Equipment Replacement Charges - 1,120,260 1,120,260 0.00%Intragovernmental Charges 4,029,210 4,600,520 571,310 14.18% TOTAL EXPENDITURES 158,988,288 161,454,583 2,466,295 1.55%

25

FY 2017 - 2018Fairbanks North Star Borough

Boroughwide Summary Line Item Totals


PERSONNEL SERVICES Permanent Salaries 22,009,344 22,879,530 24,841,960 24,835,850 25,359,040 25,278,980 Overtime Wages 347,295 360,198 377,400 377,500 388,140 388,140 Temporary Salaries 1,473,856 1,469,701 1,562,550 1,588,707 1,414,250 1,402,190 Benefits 14,188,969 14,472,978 15,963,010 15,962,093 16,419,840 16,367,640 Subtotal: 38,019,464 39,182,407 42,744,920 42,764,150 43,581,270 43,436,950

COMMODITIES Office Supplies 121,906 115,018 126,860 127,360 123,380 123,380 Computer Supplies 270,945 224,773 215,850 218,971 187,380 187,380 Operating Supplies 556,062 454,954 689,900 680,354 599,680 599,680 Books and Periodicals 48,002 41,305 52,610 50,443 48,680 48,680 Repair and Maint. Supplies 802,918 720,968 884,600 884,600 870,480 870,480 Clothing Supplies 44,739 44,330 50,340 50,540 51,930 51,930 Motor Fuels and Lubricants 895,682 556,061 741,360 741,360 810,950 810,950 Equipment Parts 342,530 283,532 379,810 377,454 378,510 378,510 Subtotal: 3,082,784 2,440,941 3,141,330 3,131,082 3,070,990 3,070,990

CONTRACTUAL SERVICES Professional Services 1,862,888 4,256,185 1,057,118 1,065,768 1,058,156 1,026,736 Communications 825,317 739,733 890,360 890,332 880,840 880,840 Travel 136,862 105,586 106,180 107,320 107,480 107,480 Professional Dues/Mtgs 94,187 91,169 101,560 121,519 112,150 112,150 Training 353,040 277,283 457,170 465,328 451,700 451,700 Advertising, Printing & Binding 351,282 352,673 407,250 407,753 410,470 410,470 Insurance and Bonding 1,490,662 1,663,727 1,739,690 1,739,690 1,825,320 1,825,320 Repairs & Maint. -Bldg. & Grounds 1,615,119 1,151,640 1,433,720 1,439,500 1,528,540 1,528,540 Repairs & Maint. -Office Equipment 159,305 191,331 346,130 350,154 399,580 399,580 Repairs & Maint. -Other Equipment 704,201 604,036 718,190 718,220 710,190 710,190 Rent - - - 50,000 162,220 162,220 Utilities 2,724,671 2,332,331 2,934,530 2,937,530 3,420,450 3,420,450 Equipment Leases 966,995 1,287,549 2,518,560 2,537,890 1,126,800 1,126,800 Other Contractual Services 15,811,988 15,205,177 17,350,540 17,472,734 18,322,030 17,984,670 Subtotal: 27,096,517 28,258,420 30,060,998 30,303,738 30,515,926 30,147,146

Grants Match, Indirect, Awaiting Budget 1,881,220 5,420,000 1,334,085 4,566,384 5,529,728 5,785,743

CAPITAL OUTLAY Controlled Assets 570,345 390,364 323,670 348,141 309,040 309,040 Buildings & Structures 100,000 250,000 150,000 159,261 150,000 150,000 Office Furniture - - 1,800 1,800 1,800 1,800 Office Equipment 525,551 24,645 - 5,399 - - Rolling Equipment 11,525 - - 60 - - Machinery and Equipment 176,831 19,971 - - - - Land & Land Improvements - 213,905 - - - - Library Materials 364,485 326,449 366,580 366,580 369,570 369,570 Leasehold Improvements - - - - - - Other Capital Items 2,847,799 3,014,770 - - - - Subtotal: 4,596,536 4,240,104 842,050 881,241 830,410 830,410

VEHICLE EQUIP. REPLACEMENT CHGS - - - - 1,120,260 1,120,260 INTERFUND CHARGES 3,842,950 4,023,670 4,029,210 4,029,210 4,600,520 4,600,520 DEBT SERVICE 16,380,800 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390 TRANSFER TO EDUCATION 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400 CONTRIBUTIONS TO FUND BALANCE - - 3,650,595 5,837,764 3,214,384 3,676,774 TOTAL EXPENDITURES BY LINE ITEM 144,806,271 153,878,339 158,988,288 164,698,669 161,249,278 161,454,583

27


Comparison of Direct Cost

0 5 10 15 20 25 30 35 40 45 50 55 60

Non-Departmental

Vehicle Equip Replacement…

Law

Mayor

Assembly

General Services

Community Planning

Contri. To Fund Balance

Assessing

Human Resources

Financial Services

Intragovernmental

Computer Services

Library Services

Emergency Operations

Transportation

Multi-Year Projects & Recurring…

Parks & Recreation

Debt Service

Public Works

Education

FY 2018 Costs by Departments

In Millions ($)

The above chart shows the total direct cost relationship of the departments. Total interagovernmental charges are removed from each department and shown separately.

28


Direct Cost Comparisonby Departments

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18Department Actual Actual Approved Revised Recommended Approved

Assembly 1,681,844 1,657,704 1,737,760 1,737,760 1,753,110 1,753,110

Mayor 1,017,305 1,028,216 1,208,830 1,228,830 1,213,370 1,223,370

Law 1,765,421 1,168,715 1,223,690 1,223,690 1,180,210 1,180,210

Assessing 3,091,903 2,955,453 3,332,780 3,332,780 3,326,880 3,292,670

Community Planning 1,584,056 1,622,943 1,817,180 1,812,880 1,846,130 1,856,860

Computer Services 4,860,538 4,527,896 5,015,380 5,011,080 5,667,290 5,667,290

Emergency Operations 5,584,380 5,642,289 6,312,260 6,312,260 6,041,650 6,010,230

Financial Services 3,796,469 3,845,178 4,469,293 4,469,293 4,465,376 4,465,376

General Services 1,967,764 1,850,558 1,989,370 1,989,370 1,809,220 1,809,220

Human Resources 3,255,782 3,459,849 3,579,600 3,579,600 3,689,750 3,671,900

Land Management - - - - - -

Library Services 6,031,983 5,740,956 6,225,370 6,225,370 5,813,450 5,817,500

Parks and Recreation 8,835,032 8,944,025 8,847,700 8,847,700 8,338,100 8,338,100

Public Works 19,407,336 19,395,989 22,687,710 22,787,710 24,373,200 24,025,840

Transportation 5,361,566 5,517,749 6,731,410 6,745,010 6,755,850 6,648,810

Multi-Year and Capital Projects 4,256,220 10,114,105 800,000 4,056,312 5,174,488 5,430,503

Recurring Grants 1,939,000 1,870,250 1,918,750 1,918,750 1,985,250 1,985,250

Debt Service 16,380,800 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390

Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400

Non-Departmental 239,922 199,997 226,300 368,200 95,000 95,000Contribution to FundBal./Unrestricted Net Position - - 3,650,595 5,837,764 3,214,384 3,676,774

Vehicle Equip.Replacement Charges - - - - 1,120,260 1,120,260

Intragovernmental Charges 3,842,950 4,023,670 4,029,210 4,029,210 4,600,520 4,600,520

TOTAL DIRECT COSTS 144,806,271 153,878,339 158,988,288 164,698,669 161,249,278 161,454,583

29


Revenue Summary

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18REVENUE SOURCE Actual Actual Approved Revised Recommended Approved

LOCAL REVENUEProperty Taxes - Areawide 94,717,483 97,248,971 96,742,083 96,742,083 102,644,840 102,841,981 Property Taxes - Non-Areawide 2,689,338 2,798,815 2,926,451 2,926,451 2,982,570 2,975,780 Property Taxes - SW Collection District 7,462,602 7,762,445 8,111,170 8,111,170 8,311,260 8,346,490 Hotel-Motel Room Tax - Areawide 1,746,676 1,921,973 1,777,000 1,777,000 1,890,000 1,890,000 Alcoholic Beverage Tax - Areawide 998,195 1,013,172 1,004,000 1,004,000 1,009,000 1,009,000 Tobacco Distribution Excise Tax - Areawide 1,470,899 1,457,340 1,450,100 1,450,100 1,455,100 1,455,100 Marijuana and Marijuana Product Tax - - - - 100,500 100,500 PILT for privatized military housing 871,053 871,946 871,050 871,050 871,950 871,950 Charges for Services - Areawide 1,936,456 2,124,727 2,409,980 2,409,980 2,391,230 2,351,090 Charges for Services - Land Revenue Reserve - 342,557 248,710 248,710 332,010 332,010 Charges for Services - Non-Areawide (EMS) 1,144,437 1,096,114 1,234,240 1,234,240 1,248,000 1,248,000 Charges for Services - Veh. Eq. Fleet Fund 625,220 869,600 1,268,700 1,268,700 1,120,260 1,120,260 Lease/Other Revenue - Veh. Eq. Fleet Fund 77,152 140,251 - - - - Miscellaneous Other Revenue - Areawide 135,893 139,047 100,000 100,490 135,000 135,000 Interest Earnings - Areawide 161,357 191,100 251,250 251,250 425,500 425,500 Interest Earnings - 911 Fund 1,425 2,952 1,770 1,770 3,000 3,000 Interest Earnings - Solid Waste Disposal 12,094 27,100 10,200 10,200 26,000 26,000 Interest Earnings - Carlson Activity Center 1,935 316 - - - - Interest Earnings- Transit Enterprise Fund 2,280 3,591 1,830 1,830 3,600 3,600 Enhanced 911 Surcharge 1,322,397 1,339,806 1,290,000 1,290,000 1,183,500 1,183,500 Solid Waste Disposal Fees 9,677,295 10,054,795 10,190,500 10,190,500 10,900,000 10,900,000 Transportation Fees 1,026,171 1,051,003 856,130 856,130 790,970 790,970 Intragovernmental Revenues 7,159,207 6,537,001 7,473,694 7,473,694 7,917,914 7,917,914 Contrib. from Fund Bal./Unrestricted Net Position - - 7,543,690 10,915,512 1,534,990 1,534,990

Total Local Revenue 133,239,565 136,994,622 145,762,548 149,134,860 147,277,194 147,462,635

STATE REVENUEAid for School Construction 9,732,470 9,916,827 12,431,590 12,431,590 11,962,884 11,964,748 Safe Communities (Municipal Assistance) 3,710,625 3,475,047 - 2,320,069 1,182,990 1,182,990 Alaska State Housing 7,125 14,818 5,000 5,000 14,000 14,000 Alaska Interior Regional 26,782 32,694 25,000 25,000 32,000 32,000 Telephone & Elec. Co-op/Fish Tax/Games 837,886 429,248 420,000 420,000 425,000 425,000 Child Care Assistance/HSS Grant - - - - - - TOTAL STATE REVENUE 14,314,888 13,868,634 12,881,590 15,201,659 13,636,874 13,638,738

FEDERAL REVENUEFederal Payment in Lieu of Taxes 399,833 475,770 - - - - Federal Aid for Debt Service 200,469 194,990 202,150 202,150 193,210 193,210 Emergency Mngmt Grant 142,000 139,134 142,000 160,000 142,000 160,000 TOTAL FEDERAL REVENUE 742,302 809,894 344,150 362,150 335,210 353,210

TOTAL REVENUES - ALL SOURCES 148,296,755 151,673,150 158,988,288 164,698,669 161,249,278 161,454,583

31

FY 2017 - 2018 BUDGET Fairbanks North Star Borough

Mill Levies within the Borough

Mill Levy by Area

Mill Levy by Taxing District

Year

Non-

Areawide

Solid Waste District

Areawide

City of

North Pole

City of

Fairbanks

Total Outside Cities

Total City of

North Pole

Total City of

Fairbanks

1975 0.0 0.0 6.5 2.0* 11.5 6.5 8.5** 18.0 1976 0.0 0.0 6.3 5.8 10.0 6.3 12.1 16.3 1977 0.0 0.0 5.1 5.8 9.0 5.1 10.9 14.1 1978 0.0 0.0 7.2 5.8 8.5 7.2 13.0 15.7 1979 0.0 0.0 7.18 4.5 8.5 7.18 11.68 15.68 1980 0.0 0.0 6.2 4.0 7.5 6.2 10.2 13.7 1981 0.0 0.0 5.5 2.0 0.5 5.5 7.5 6.0 1982 0.0 0.0 6.4 2.0 0.5 6.4 8.4 6.9 1983 0.0 0.0 6.7 2.0 1.0 6.7 8.7 7.7 1984 0.0 0.0 7.0 2.0 1.8 7.0 9.0 8.8 1985 1.1 0.0 7.3 2.0 2.8 8.4 9.3 10.1 1986 .78 0.0 8.45 2.0 2.8 9.23 10.45 11.25 1987 .8246 0.0 9.692 2.0 2.8 10.5166 11.692 12.492 1988 1.065 0.0 11.178 2.0 2.8 12.243 13.178 13.978 1989 .995 0.0 11.756 2.0 7.0 12.751 13.756 18.756 1990 1.126 0.0 12.278 2.0 4.31 13.404 14.278 16.588 1991 .400 .738 13.112 2.0 4.967 14.250 15.85 18.079 1992 .424 1.050 14.061 2.0 5.152 15.535 17.111 19.213 1993 .438 1.088 14.377 2.0 5.393 15.903 17.465 19.77 1994 .620 1.145 14.340 2.35 4.803 16.105 17.835 19.143 1995 .594 1.158 13.777 2.35 5.055 15.529 17.285 18.832 1996 .543 1.136 13.495 2.30 4.964 15.174 16.931 18.459 1997 .552 1.159 13.390 2.30 5.966 15.101 16.849 19.356 1998 .511 1.166 13.775 2.30 5.999 15.452 17.241 19.774 1999 .516 1.188 14.480 2.30 6.000 16.184 17.968 20.480 2000 .522 1.159 13.662 2.40 6.442 15.343 17.221 20.104 2001 .521 1.162 13.860 2.40 6.426 15.543 17.422 20.286 2002 .525 1.187 13.693 3.00 6.511 15.405 17.880 20.204 2003 .523 1.187 13.693 3.00 6.516 15.403 17.880 20.209 2004 .435 1.183 13.606 3.00 7.171 15.224 17.789 20.777 2005 .425 1.167 13.219 3.00 6.804 14.811 17.386 20.023 2006 .418 1.150 12.923 3.00 6.700 14.491 17.073 19.623 2007 .409 1.126 12.209 3.00 6.594 13.744 16.335 18.803 2008 .400 1.103 11.287 3.00 5.991 12.790 15.390 17.278 2009 .393 1.121 11.186 3.00 5.927 12.700 15.307 17.113 2010 .400 1.141 11.432 3.00 5.803 12.973 15.573 17.235 2011 .511 1.194 11.294 3.00 5.843 12.999 15.488 17.137 2012 .525 1.229 11.216 3.00 5.734 12.970 15.445 16.950 2013 .523 1.232 11.216 3.50 5.716 12.971 15.948 16.932 2014 .493 1.300 11.356 3.50 5.549 13.149 16.156 16.905 2015 .507 1.350 11.599 3.50 5.678 13.456 16.449 17.277 2016 .520 1.389 11.418 3.50 5.651 13.327 16.307 17.069 2017 .520 1.401 11.913 1.499 5.874 13.834 14.813 17.787

History of Areawide Mill Levy

Calendar Year Areawide Functions 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General Government 5.004 5.085 4.767 4.166 4.231 4.664 4.489 4.536 4.710 4.777 4.302 4.353 5.437 Library Bonds 0.020 0.018 0.016 0.015 0.014 0.012 0.012 0.012 0.012 0.011 0.011 0.011 0.010 Education 7.231 6.929 6.635 6.432 6.300 6.155 6.061 5.953 5.916 5.910 6.516 6.299 5.829 School Bonds 0.964 0.891 0.791 0.674 0.641 0.601 0.732 0.715 0.578 0.658 0.770 0.755 0.637 Total Areawide Mill Levy 13.219 12.923 12.209 11.287 11.186 11.432 11.294 11.216 11.216 11.356 11.599 11.418 11.913

*Improvements only. **6.5 on land, 8.5 on improvements. ~Estimated

34

REVENUE BUDGET


Revenue

The Fairbanks North Star Borough receives revenue from many different sources. The principal sources of revenue are property taxes and revenue received from the State of Alaska. In October of 1987, Borough voters adopted a Tax Cap Ordinance that provided for a maximum tax revenue that may be generated by the Borough government. The 1988–89 fiscal year was the initial year of the implementation of the property tax cap. The tax cap initiative was reaffirmed by the voters in October of 1989 and by an advisory vote in October of 1991, again reaffirmed by the voters in October of 1993. In addition, a slight modification was approved that allows the cap to be increased by voter approval for existing services as well as new services. In October of 1996, voters approved a change in the maximum tax cap code to include all tax revenues. The voters reaffirmed the tax cap initiative in October of 2000, October 2002, October 2004, October 2006, October 2008, October 2010, October 2012, October 2014 and in October 2016. The Borough administration continues to evaluate alternative revenues to support Borough programs in the community. In FY 1993, a transient room tax (hotel/motel, bed & breakfasts, etc.) was enacted. In October 2003, the Borough voters approved the levy of an alcoholic beverage sales tax. In April 2004, the Borough Assembly approved the levy of a tobacco distribution excise tax. In October 2016, the Borough voters approved the levy of an marijuana and marijuana product sales tax. Based on actual revenue in FY 2016, additional adjustments to estimated revenues and fee increases/decreases have been incorporated into the FY 2018 budget. This section provides a view of revenues, both at summary level and detail level. The assumptions, which are used to base the year’s revenue estimates (FY 2018), are given in the revenue detail narrative. The Budget Summary section contains the historical and current data on assessed valuations and mill levies for the taxing districts.

37


Revenue Detail - Descriptions and Assumptions

PROPERTY TAX All taxable real property within the Borough is subject to ad valorem taxation, a tax based on value and which is secured by a lien on real property, unless exempted by Alaska State Statute or Borough Code. This levy supports general government services and education. Tax revenues for FY 2018 reflect increases from the prior year to cover ongoing expenses. Additionally, there is also levied an ad valorem tax on real property located within the Borough boundaries but outside the cities of Fairbanks and North Pole. This non-areawide tax is specifically to fund Emergency Management, Emergency Medical Services and Economic Development. In FY 1992, the Solid Waste Collection function was expanded to include the real property of the City of North Pole in addition to the real property in the Non-Areawide boundaries (the entire Borough area except the City of Fairbanks). In addition, the Borough levies and collects ad valorem taxes in specific Borough Service Areas. The ad valorem taxes levied by the cities of Fairbanks and North Pole are collected by the Borough and remitted directly to the levying city. These city taxes are not Borough revenues and thus, are not reflected in this revenue detail.

Assumptions Used - Assessed Value and Tax Limitation The overall taxable assessed value of the Borough has increased approximately 2.034% for CY 2017 due mainly to adjustments in market values and increases to state mandatory exemptions. Pipeline-related assessed value increased 0.794% for CY 2017. The FY 2018 budget reflects a three percent delinquency rate. Delinquent real property taxes shall be charged a penalty equal to one percent of the principal tax for each business day or part of a business day that the tax is unpaid up to a maximum penalty of five percent of the principal tax. Interest at the rate of eight percent (8%) per year shall accrue on the principal amount of the delinquent tax from the date the installment is due until paid in full. The above factors are reflected in the current and delinquent property tax revenue projections and the projected penalty and interest revenues. Tax collections are projected to be in compliance with the tax limitation established by the voters. The tax limitation calculation for FY 2018 is found in Appendix D.

Foreclosure Fees Costs incurred by the Borough to foreclose on real property and to hold a land sale are added on to the redemption cost of each parcel being foreclosed against.

HOTEL/MOTEL ROOM TAX In October 1992, the Borough voters approved the levy of an 8% Hotel-Motel Room Tax. It is the intent of the Borough to exempt from taxation those room rentals that are subject to another similar tax that is levied by a different jurisdiction within the Borough. The City of Fairbanks and City of North Pole levies an 8% tax; therefore, the Borough only collects hotel/motel taxes outside the Cities. Revenue estimates for FY 2018 are based on current and historical data.

ALCOHOLIC BEVERAGE SALES TAX In October 2003, the Borough voters approved the levy of a 5% Alcoholic Beverage Sales Tax. It is the intent of the Borough to exempt from taxation those sales that are subject to a similar tax that is levied by a different jurisdiction within the Borough. The City of Fairbanks levies a 5% tax; therefore, the Borough will only collect taxes outside the City of Fairbanks. The City of North Pole adopted an Alcoholic Beverage Sales tax in January 2015 and now levies a 6% tax. The Borough implemented the tax on July 1, 2004, and revenue estimates for FY 2018 are based on current and historical data.

TOBACCO DISTRIBUTION EXCISE TAX In April 2004, the Borough Assembly approved the levy of an 8% Tobacco Distribution Excise Tax. It is the intent of the Borough Assembly that the revenue received from an areawide Tobacco Distribution Excise Tax will reduce the assessed tax revenue derived from real property taxes thereby contributing to a diversified tax base. The Borough implemented the tax on July 1, 2004, and revenue estimates for FY 2018 are based on current and historical data.

MARIJUANA AND MARIJUANA PRODUCT TAX In October 2016, the Borough voters approved the levy of a 5% Marijuana and Marijuana Product Sales Tax. It is the intent of the Borough to exempt from taxation those sales that are subject to a similar tax that is levied by a different jurisdiction within the Borough. The City of Fairbanks levies a 5% tax; therefore, the Borough will only collect taxes outside the City of Fairbanks.

38


Revenue Detail

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18REVENUE SOURCE Actual Actual Approved Revised Recommended Approved

LOCAL REVENUE LOCAL TAXES & ASSESSMENTS

Total Taxable Levy 98,187,713 98,187,713 104,319,420 104,522,661 Less: Estimated Delinquent Taxes (2,945,630) (2,945,630) (3,129,580) (3,135,680)

Current Taxes 93,194,499 95,808,520 95,242,083 95,242,083 101,189,840 101,386,981 Delinquent Taxes 947,663 943,008 920,000 920,000 945,000 945,000 Interest & Penalties 575,321 497,443 580,000 580,000 510,000 510,000 Payment in lieu of taxes for privatized military housing 871,053 871,946 871,050 871,050 871,950 871,950

SUB-TOTAL 95,588,536 98,120,917 97,613,133 97,613,133 103,516,790 103,713,931

PROPERTY TAX - NON-AREAWIDE Total Taxable Levy 2,986,031 2,986,031 3,043,890 3,036,890 Less: Estimated Delinquent Taxes (89,580) (89,580) (91,320) (91,110)

Current Taxes 2,658,212 2,768,470 2,896,451 2,896,451 2,952,570 2,945,780 Delinquent Taxes 31,126 30,345 30,000 30,000 30,000 30,000

SUB-TOTAL 2,689,338 2,798,815 2,926,451 2,926,451 2,982,570 2,975,780

PROPERTY TAX - SOLID WASTE COLLECTION Total Taxable Levy 8,284,710 8,284,710 8,490,990 8,527,310 Less: Estimated Delinquent Taxes (248,540) (248,540) (254,730) (255,820)

Current Taxes 7,386,920 7,685,725 8,036,170 8,036,170 8,236,260 8,271,490 Delinquent Taxes 75,682 76,720 75,000 75,000 75,000 75,000

SUB-TOTAL 7,462,602 7,762,445 8,111,170 8,111,170 8,311,260 8,346,490

TOTAL PROPERTY TAXES: 105,740,476 108,682,177 108,650,754 108,650,754 114,810,620 115,036,201

ALCOHOLIC BEVERAGE SALES TAX 995,276 1,006,897 1,000,000 1,000,000 1,005,000 1,005,000 Alcoholic Beverage Tax - Pen. & Int. 2,919 6,275 4,000 4,000 4,000 4,000

SUB-TOTAL 998,195 1,013,172 1,004,000 1,004,000 1,009,000 1,009,000

TOBACCO DISTRIBUTION EXCISE TAX 1,469,443 1,457,340 1,450,000 1,450,000 1,455,000 1,455,000 Penalties & Interest 1,456 - 100 100 100 100

SUB-TOTAL 1,470,899 1,457,340 1,450,100 1,450,100 1,455,100 1,455,100

HOTEL/MOTEL TAX 1,735,740 1,886,452 1,775,000 1,775,000 1,885,000 1,885,000 Hotel/Motel Tax - Pen & Int 10,936 35,521 2,000 2,000 5,000 5,000

SUBTOTAL 1,746,676 1,921,973 1,777,000 1,777,000 1,890,000 1,890,000

MARIJUANA AND MARIJUANA PRODUCT TAX - - - - 100,000 100,000 Marijuana Tax - Pen & Int - - - - 500 500

SUBTOTAL - - - - 100,500 100,500

TOTAL LOCAL TAXES: 109,956,246 113,074,662 112,881,854 112,881,854 119,265,220 119,490,801

39



CHARGES FOR SERVICES AREAWIDE Various departments and programs within Borough government collect user, permit, and activity fees as described below: Permits – Engineering - Charges for utility and driveway permits. FY 2018 estimate is based on historical data. Animal Control - Redemption fees for impounded animals (principally dogs and cats), adoption fees, donations, cremations, miscellaneous room and board, bark collar rentals, and rabies clinics. FY 2018 estimate are based on current and historical data. Big Dipper Ice Fees - Facility user fees for the ice arena and skating instruction at the Big Dipper. FY 2018 estimate are based on current and historical data. Pioneer Park – Concessions - The Borough assumed operations of Pioneer Park from the City of Fairbanks on August 1, 1987. All concession contracts pay market rental rates based on square footage and utilities provided, with the exception of those providing capital investments. The FY 2018 estimate is based on projected occupancy. Pioneer Park – Other - Consists of fees charged for overnight parking facilities and all other revenues at Pioneer Park. Tourism revenues are expected to remain steady. Chena Lake - Includes all fees charged at the Chena Lake Recreation Area, such as day use, overnight camping fees, pavilion rental, boat rentals, and ice house rentals. FY 2018 estimate are based on current and historical data. Swimming Pool Fees - Pool fees are for use of the three area pools for a wide variety of aquatic activities such as swimming classes, aquacize, and shower facilities. FY 2018 estimate is based on historical data. Big Dipper Recreational Fees - Fees for all other physical/recreational activities are accumulated here, in addition to various special event revenues. FY 2018 estimate is based on historical data. Birch Hill Cross Country Ski Center - Consists of fees charged for room rental and vending machine revenue. FY 2017 estimate are based on current and historical data Other Recreation Fees - In this category are special service fees for Zamboni blade sharpening, and other miscellaneous parks maintenance fees. FY 2018 estimate is based on historical data. Foreclosure Fees - Costs incurred by the Borough to foreclose on real property and to hold a land sale are added on to the redemption cost of each parcel being foreclosed against. FY 2018 revenues are based on current year projections. Legal Department Fines/Fees – Curfew fines and miscellaneous other legal costs recovered. Tracking this revenue source separately began in FY 1999. We are collecting data to determine if revenues will be predictable enough to budget for in the future.

LIBRARY FEES Circulation fees include lost cards, lost or damaged materials, and copying. FY 2018 estimate is based on historical data. Media fees include video user fees and equipment rentals. FY 2018 estimate is based on historical data.

COMMUNITY PLANNING FEES Applications and Publications include fees charged for rezone applications, various permits, and planning-related fees. Reproduction costs of applicable regulations/publications are also accounted for in this account. FY 2018 estimate is based on historical data and increase in fees.

LAND REVENUE RESERVE

Gravel & Timber Sales - Sale of gravel and timber sales. FY 2018 revenue is based on projected revenues from the commercial timber sale program. Land Sales, Net of Costs - Real property owned by the Borough can be selected and approved for sale, and may be sold through a scheduled public sale, or over-the-counter. Land Leases - Real property owned by the Borough is leased principally to other governmental agencies but may also be leased to private citizens. Revenues for FY 2018 estimated based on current year levels. Interest on Receivables - All land sale contracts and notes have an interest rate that has been approved by the Borough Assembly. The interest revenue is accounted for here, as contracts/notes age, the amount applied to interest declines. Other - Includes all other fees or licenses relating to the Land. Examples would be: temporary-use licenses, land-use fees, and private easement fees. FY 2018 revenues are based on current year projections.

40


Revenue Detail2014/15 2015/16 2016/17 2016/17 2017/18 2017/18

REVENUE SOURCE Actual Actual Approved Revised Recommended Approved

CHARGES FOR SERVICES - AREAWIDE

Permits - Utility and Driveway 46,560 28,374 15,580 15,580 15,580 15,580 Animal Control 215,745 198,439 280,750 280,750 284,280 244,140 Big Dipper Ice Fees 248,655 274,051 265,060 265,060 267,360 267,360 Pioneer Park Concession Rents 89,833 92,002 95,140 95,140 95,140 95,140 Pioneer Park Other Revenue 131,412 121,011 158,230 158,230 158,120 158,120 Chena Lake 104,297 103,488 152,690 152,690 152,690 152,690 Swimming Pool Fees 481,563 519,213 557,020 557,020 557,020 557,020 Big Dipper Recreational Fees 106,935 129,935 152,200 152,200 148,720 148,720 Birch Hill Cross Country Ski Center 39,126 45,798 42,470 42,470 49,870 49,870 Other Recreation Fees 23,376 25,383 34,800 34,800 23,950 23,950 Foreclosure Fees 332,073 371,615 351,500 351,500 360,000 360,000 Legal Department Fines/Fees 1,058 2,555 5,000 5,000 5,000 5,000 Library Circulation Fees 63,278 66,626 63,590 63,590 63,590 63,590 Media Fees 1,616 5,704 5,850 5,850 5,850 5,850 Other Library Revenue - 53,350 15,630 15,630 25,550 25,550 Community Planning Fees Applications & Publications 50,929 87,183 214,470 214,470 178,510 178,510

SUBTOTAL CHARGES - Areawide 1,936,456 2,124,727 2,409,980 2,409,980 2,391,230 2,351,090

CHARGES FOR SERVICES - LAND REVENUE RESERVE Gravel & Timber Sales - 8,144 47,760 47,760 17,460 17,460 Proceeds from Land Sales, Net of Costs - 214,231 67,770 67,770 168,780 168,780 Land Lease Revenue - 84,437 80,980 80,980 84,000 84,000 Interest on Receivables - 30,250 36,820 36,820 41,240 41,240 Other - 4,150 14,180 14,180 19,330 19,330 Interest 1,345 1,200 1,200 1,200 1,200 SUBTOTAL CHARGES: Land Revenue Reserve - 342,557 248,710 248,710 332,010 332,010

41


Revenue Detail - Descriptions and Assumptions 911 FUND

911 Surcharge - A surcharge in the amount of one dollar per month per line, land and wireless, is imposed on all exchange lines in the Fairbanks North Star Borough to fund the enhanced 911 system. FY 2018 estimate is based upon the current trend.

SOLID WASTE DISPOSAL REVENUES Landfill Disposal Fees - The Solid Waste Disposal fund is self-supporting through tipping fees charged. Landfill tipping fees for FY 2018 are based upon $107/ton to cover landfill operations, landfill closure costs, and construction of new landfill cells. Revenues for FY 2018 are based on current year projections. Recycling Revenue - Recycling revenues for FY 2017 are based on current year projections. Recycling/Hazardous Waste Fees - Conditionally exempt small quantity generator’s (CESQG) are charged nominal fees to use the recycled hazardous waste facilities. FY 2018 revenues are based on current year projections. Miscellaneous Revenue & Sale of Fixed Assets - This revenue item reflects money received from miscellaneous sources or from the sale of surplus equipment or furniture that has reached the end of its service life. Revenue proceeds are immaterial and difficult to predict.

VEHICLE EQUIPMENT FLEET FUND Charges for Services - Borough departments that use vehicles and equipment owned by the internal service fund provide annual payments to the fund towards the future replacement of the vehicles and equipment. Lease Revenues - The Borough secured a capital lease to pay for vehicle and equipment purchases. FY 2018 projections are based on required revenues to lease/purchase vehicles and equipment for FY 2018. Sale of Fixed Assets - This revenue item reflects money anticipated to be received from the sale of surplus equipment and vehicles that have reached the end of their service life.

CHARGES FOR SERVICES -- NON-AREAWIDE Emergency Medical Services - Revenue for ambulance service is provided on a non-areawide basis. Payment is received from the patient, insurance company or governmental agency by a contractor and transmitted to the Borough. FY 2018 revenue is based on current service levels. Miscellaneous Revenue - This revenue item reflects money received from miscellaneous sources. Revenue proceeds are immaterial and difficult to predict.

OTHER LOCAL REVENUES Sale of Fixed Assets - This revenue item reflects money received from the sale of surplus equipment or furniture that has reached the end of its service life. Revenue proceeds are immaterial and difficult to predict. Interest - Earnings from the prudent investment of periodic excess cash is a source of revenue for the Borough. The types of investments are limited by Borough Code to protect the safety of the public's money and include such items as U.S. Government securities and repurchase agreements. All excess funds are automatically swept into an overnight investment account backed by U.S. Government securities. Funds invested in overnight investment agreements and in term securities generate interest earnings. The estimated interest rate for FY 2018 revenue is 0.59% based on current invested balances and market conditions. Funds are invested to provide safety and liquidity while earning at the maximum available rate. All Borough cash is pooled which allows the Borough to maximize investment earnings. At the close of the fiscal year, interest earned is prorated to the various funds where interest allocation is mandated by the Borough Code or other statutory requirements. Miscellaneous Revenue - This revenue item reflects money received from miscellaneous sources.

42


Revenue Detail2014/15 2015/16 2016/17 2016/17 2017/18 2017/18


911 FUND 911 Surcharge 1,322,397 1,339,806 1,290,000 1,290,000 1,183,500 1,183,500

SOLID WASTE DISPOSAL REVENUES Landfill Disposal Fees 9,643,471 10,022,889 10,150,500 10,150,500 10,700,000 10,700,000 Recycling Revenues 8,420 3,843 10,000 10,000 10,000 10,000 Household Hazardous Waste Fees 25,191 27,588 30,000 30,000 30,000 30,000 Central Recycling Facility Revenue - - - - 160,000 160,000 Misc Revenues & Surplus Sale 213 475 - - - -

SUB-TOTAL CHARGES - SW DISPOSAL 9,677,295 10,054,795 10,190,500 10,190,500 10,900,000 10,900,000

SUB-TOTAL CHARGES - AW, 911, & SW 12,936,148 13,861,885 14,139,190 14,139,190 14,806,740 14,766,600

VEHICLE EQUIPMENT FLEET FUND Charges for Services-VE Replacement 625,220 869,600 1,268,700 1,268,700 1,120,260 1,120,260 Lease Revenues/Misc Rev - - - - - - Misc Revenues & Sale of Fixed Assets 77,152 140,251 - - - -

SUB-TOTAL CHARGES - Fleet Fund 702,372 1,009,851 1,268,700 1,268,700 1,120,260 1,120,260

CHARGES FOR SERVICES - NON-AREAWIDE Emergency Medical Services 1,133,148 1,096,114 1,234,240 1,234,240 1,248,000 1,248,000 Miscellaneous - NAW 11,289 - - - - - SUB-TOTAL CHARGES Non-Areawide 1,144,437 1,096,114 1,234,240 1,234,240 1,248,000 1,248,000

OTHER LOCAL REVENUES

Interest - General Fund 161,357 191,100 251,250 251,250 425,500 425,500 Interest - 911 Fund 1,425 2,952 1,770 1,770 3,000 3,000 Interest - Solid Waste Disposal Fund 12,094 27,100 10,200 10,200 26,000 26,000 Miscellaneous - General Fund 135,893 139,047 100,000 100,490 135,000 135,000

SUBTOTAL OTHER REVENUES 310,769 360,199 363,220 363,710 589,500 589,500

43


Revenue Detail - Descriptions and Assumptions INTERFUND REVENUES FROM:

Contributions From Other Funds - Revenue received by the General Fund and the Land Enterprise Fund from Interfund Charges. These are charges for services provided by administrative departments. The services rendered include legal representation, computer support, financial services, space rental, and other administrative charges. The expenses to other funds are based on the estimated levels of services provided. Interfund charges to the School District are restricted to legal representation, insurance coverage, and safety inspections. FY 2018 revenues are based on estimates of services to be provided to other funds.

Contribution from Service Areas - Revenue received by the General Fund for administration of the road and fire service areas. Beginning in FY 2000, the Borough began recovering more of the administrative and overhead costs associated with supporting road service areas. To date, road service areas have not been required to cover the full cost of supporting the services provided by the Borough. In FY 2018 all road service areas have a base charge of $500 and a percentage of overall expenditures charged.

Contribution from Indirects - Revenue received by the General Fund for administering federal, state and local grants. Historically, the Borough charges a 10% administration fee to cover the costs of purchasing, legal, payroll, accounts payable, grant coordination, and billings, etc., related to grants. The FY 2018 revenue estimate is based on departments’ analysis of grant activity that will take place in FY 2018 at the applicable administrative rates.

TRANSFERS When the General Fund or other funds make a contribution to another fund, it becomes revenue in the receiving fund.

CONTRIBUTION FROM FUND BALANCE/UNRESTRICTED NET POSITION Each year fund balances are reviewed to determine if excess funds are available for use in the next year's budget. Likewise, when a fund balance falls below the prudent fund balance level, 15-20% for most operating funds, funds are not considered available for use. Use of fund balance appears as a revenue source (contribution from), and an increase in fund balance appears as an expenditure (contribution to).

44


Revenue Detail2014/15 2015/16 2016/17 2016/17 2017/18 2017/18


INTERFUND REVENUES FROM: Transit Enterprise Fund 1,047,439 948,915 1,293,290 1,293,290 1,387,390 1,387,390 Vehicle Equipment Fleet Fund 52,102 53,077 59,810 59,810 62,480 62,480 Education 1,726,561 1,707,884 2,036,880 2,036,880 2,108,700 2,108,700 Non-Areawide Fund 614,937 562,511 620,340 620,340 670,780 670,780 SW Collection District Fund 187,922 192,945 233,550 233,550 256,650 256,650 SW Disposal Fund 939,817 1,057,083 1,043,990 1,043,990 1,280,370 1,280,370 911 Fund 156,622 91,497 129,200 129,200 105,350 105,350 Community Center Enterprise Fund 742,283 679,837 649,030 649,030 837,500 837,500 Service Areas 698,072 682,340 732,980 732,980 704,440 704,440 Indirect Charges to Grants 904,576 472,036 578,800 578,800 405,000 405,000 IGCP to Non-Areawide Fund 88,876 88,876 95,824 95,824 99,254 99,254 SUB-TOTAL INTERFUND REVENUES 7,159,207 6,537,001 7,473,694 7,473,694 7,917,914 7,917,914 TRANSFERS Gen. Fund to Debt Service 15,580,800 17,378,670 15,216,100 15,216,100 17,380,390 17,380,390 Gen. Fund to Transit Enterprise Fund 5,925,240 6,321,550 5,545,460 5,835,860 5,897,040 5,790,000 Gen. Fund to Special Rev.-HSS Grants 151,881 119,669 - - - - Direct Appropriation to Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400 Gen. Fund to Capital and Multi-Year Projects 5,326,390 4,876,936 155,000 164,261 636,600 636,600 Gen. Fund to Facilities Maintenance Reserve - 4,500,000 - - 4,467,888 4,723,903 Gen. Fund to Community Activity Center 1,278,300 1,698,105 1,181,000 1,181,000 1,388,000 1,388,000 Gen. Fund to Special Revenue Funds 186,509 151,713 - - - - Gen. Fund Hotel-Motel Tx to Hotel Motel Tx Fund 1,205,065 1,128,231 1,153,750 1,153,750 1,225,250 1,225,250 Gen. Fund to Recurring Grants 435,000 375,000 375,000 375,000 370,000 370,000 Transit Entr.Fund to General Fund - - - 16,901 - - Transit Entr.Fund to Capital and Multi-Year Projects 75,000 - - - - - NAW to Capital and Multi-Year Projects 70,000 70,000 70,000 70,000 70,000 70,000 NAW to Recurring Grants 320,000 350,000 350,000 350,000 350,000 350,000 Land Revenue Reserve to General Fund 350,000 360,000 240,000 240,000 240,000 240,000 Special Revenue to General Fund - - - - - - Capital Projects Fund to General Fund 102,825 1,785 - - - - SW Collection to Recurring Grants 24,000 24,000 40,000 40,000 40,000 40,000 SW Collections to Capital and Multi-Year Projects 87,500 3,132,500 62,500 62,500 - - SW Disposal to Capital and Multi-Year Projects 62,500 62,500 62,500 62,500 - - 911 to Capital and Multi-Year Projects - - - - - - Facilities Maint. Res. to Capital/Multi-Year Projects 200,000 350,000 350,000 3,306,651 - - Hotel Motel Tax Fund to Recurring Grants 1,170,000 1,121,250 1,153,750 1,153,750 1,225,250 1,225,250 Hotel Motel Tax Fund to General Fund 145,000 50,000 - - 86,000 86,000 Asset Replacement Fund to Capital/Multi-Yr Proj. 441,220 100,000 100,000 100,000 - - SUB-TOTAL FOR TRANSFERS 83,043,230 97,540,909 80,224,060 83,497,273 84,521,818 84,670,793 CONTRIBUTIONS FROM FUND BALANCE/UNRESTRICTED NET POSITION Vehicle Equipment Fleet Fund - - - 45,510 - - General Fund - - 2,173,600 2,493,261 - - Transit Enterprise Fund - - 880,090 880,090 900,000 900,000 Community Activity Center Fund - - - - - - Non-Areawide Fund - - - - - - Land Revenue Reserve Special Revenue Fund - - 240,000 240,000 240,000 240,000 SW Collection District Fund - - - - - - SW Disposal Fund - - - 50,000 - - Debt Service Fund - - 3,800,000 3,800,000 260,000 260,000 911 Fund - - - - 48,990 48,990 Facilities Maintenance Reserve (to Multi-Year Proj.) - - 350,000 3,306,651 - - Hotel-Motel Tax Fund - - - - 86,000 86,000 Asset Replacement - - 100,000 100,000 - - SUBTOTAL CONTR FROM FUNDBALANCE/UNRESTRICTED NET POSITION - - 7,543,690 10,915,512 1,534,990 1,534,990

45



CARLSON ACTIVITY CENTER ENTERPRISE FUND

Interest Earnings - Carlson Activity Center Enterprise Fund cash is deposited in Central Treasury and invested according to the Borough's investment program. The FY 2018 projected interest is based on historical cash balances and projected market conditions.

TRANSIT ENTERPRISE FUND Fares - Revenues received by the transit system through the fare boxes and from the purchase of monthly passes and tokens. The FY 2018 revenue is based on current data and trends. Advertising - Local businesses and/or organizations contract for advertising space on the Borough buses. FY 2018 estimate is based on FY 2016 actuals. Vehicle Fleet Maintenance - These revenues include charges to departments and other organizations such as fire service areas and (FNSB and non-FNSB) and fire service vehicle maintenance. Projected revenue for FY 2018 is based on work order projections for the coming fiscal year. Fuel Sales - Borough departments may purchase fuel from Transportation at cost. Decrease in revenue is based on current data and trends. Interest Earnings - Transit Enterprise Fund cash is deposited in the Central Treasury and invested according to the Borough's investment program. FY 2018 is based on historical cash balances and projected market conditions. Other - All other revenue of the Transit Enterprise Fund are accumulated here. Examples are: special contractual services, casualty reimbursements, etc.

46


Revenue Detail2014/15 2015/16 2016/17 2016/17 2017/18 2017/18


CARLSON ACTIVITY CENTER ENTERPRISE FUND

Interest Earnings 292 316 - - - -

Other 1,643 - - - - - SUBTOTAL: 1,935 316 - - - -

TRANSIT ENTERPRISE FUND

Fares 435,180 430,291 409,980 409,980 409,980 409,980 Advertising 19,086 26,057 22,000 22,000 24,000 24,000 Vehicle Fleet Maintenance/Bus Washing Fees 359,461 466,413 324,160 324,160 283,320 283,320 Fuel Sales 188,104 124,153 94,990 94,990 69,170 69,170 Interest Earnings 2,280 3,591 1,830 1,830 3,600 3,600 Other 24,340 4,089 5,000 5,000 4,500 4,500

SUBTOTAL: 1,028,451 1,054,594 857,960 857,960 794,570 794,570

SUBTOTAL FOR LOCAL REVENUES: 216,282,795 234,535,531 225,986,608 232,632,133 231,799,012 232,133,428

47


Revenue Detail - Descriptions and Assumptions STATE REVENUE

Aid For School Construction - This is state aid to organized boroughs or cities for retirement of debt for school construction. The state computes the entitlement at various percentages (presently 60-70%) based upon year of authorization on the debt. FY 2018 estimate is based on anticipated state funding at 100% of the entitlement. Debt Service Reimbursement Entitlement can be found in the Debt Service Section of the Expenditure Budget. Community Revenue Sharing Program – The Community Revenue Sharing Program annually provides Alaska’s communities with funds vital to the delivery of basic public services. Payments received by communities can be used at the discretion of the community for any public purpose as it is generally recognized that local residents are in the best position to determine the needs and priorities of their own communities. Alaska State Housing - Represents payment-in-lieu of taxes on rental housing property owned by the Alaska State Housing Authority. FY 2018 estimate is based on FY 2016 actuals. The payment is the lesser of 10% of the shelter rent charged or the actual tax levied. Alaska Interior Regional - Interior Regional Housing Authority (I.R.H.A.) represents payment in-lieu of taxes for properties owned by I.R.H.A. These properties were acquired through funding from HUD in order to place eligible families in the Mutual Help Home Ownership Opportunity Program. Telephone and Electricity Co-Op - A specific state shared revenue on telephone and electric cooperatives. One hundred percent of revenue taxes in excess of the amount expended for collection are returned to the local government where the tax was incurred. FY 2018 is based on recent historical data. Fish Tax – Specific state shared revenue received from taxes levied on fisheries. Fifty percent of the taxes collected are returned to the organized borough wherein the fishery is located. FY 2018 is based on recent historical data.

48


Revenue Detail2014/15 2015/16 2016/17 2016/17 2017/18 2017/18


STATE REVENUE

Aid for School Construction 9,732,470 9,916,827 12,431,590 12,431,590 11,962,884 11,964,748 Communities Revenue Program Areawide 3,710,625 3,475,047 - 2,320,069 1,182,990 1,182,990 State Revenue Areawide - - - - - - Non-Areawide Emergency Mngmt Grant - - - - - - SW Collection District - - - - - - State Revenue Areawide - - - - - - Non-Areawide - - - - - - SW Collection District - - - - - - SW Disposal - - - - - - Transit Enterprise Fund - - - - - - Carlson Activity Center - - - - - - Alaska Marijuana License Fee - - - - 20,000 20,000 Alaska State Housing 7,125 14,818 5,000 5,000 14,000 14,000 Alaska Interior Regional 26,782 32,694 25,000 25,000 32,000 32,000 Telephone & Electricity Co-op 837,691 429,248 420,000 420,000 425,000 425,000 Fish Tax 195 - - - - -

SUBTOTAL STATE: 14,314,888 13,868,634 12,881,590 15,201,659 13,636,874 13,638,738

49


Revenue Detail - Descriptions and Assumptions FEDERAL REVENUE

Federal Payment In Lieu of Taxes - Local governments receive money through the federal Bureau of Land Management to partially offset the cost of services provided to tax-exempt federal lands within local government boundaries. Payments are allocated under a formula based on acreage, population, and other revenue-producing programs, such as existing timber, grazing, and mineral lease payments. In addition to the reduction of acreage, the federal government continues to not fully fund entitlements and cut allocations. Emergency Management Grant - Pass-through Emergency Management Planning Grant (EMPG/FEMA Grant) used to help offset the cost of the emergency management program in the Emergency Operations department in the Non-Areawide Fund and the cost of the flood plain management program in the Community Planning department in the General Fund. FY 2018 projected revenue is based on projected funding.

NET REVENUES Transfers - When the General Fund makes a contribution to another fund, it becomes revenue in the receiving fund.

50


Revenue Detail2014/15 2015/16 2016/17 2016/17 2017/18 2017/18


FEDERAL REVENUE

Federal Payment in Lieu of Taxes 399,833 475,770 - - - - Federal Aid for Debt Service 200,469 194,990 202,150 202,150 193,210 193,210 Areawide Emergency Mngmt Grant 71,000 69,567 71,000 80,000 71,000 80,000 Non-Areawide Emergency Mngmt Grant 71,000 69,567 71,000 80,000 71,000 80,000 SUBTOTAL: 742,302 809,894 344,150 362,150 335,210 353,210

TOTAL REVENUES: 231,339,985 249,214,059 239,212,348 248,195,942 245,771,096 246,125,376

LESS: TRANSFERS Gen. Fund to Debt Service 15,580,800 17,378,670 15,216,100 15,216,100 17,380,390 17,380,390 Gen. Fund to Transit Enterprise Fund 5,925,240 6,321,550 5,545,460 5,835,860 5,897,040 5,790,000 Gen. Fund to Special Rev.-HSS Grants 151,881 119,669 - - - - Direct Appropriation to Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400 Gen. Fund to Capital and Multi-Year Projects 5,326,390 4,876,936 155,000 164,261 636,600 636,600 Gen. Fund to Facilities Maintenance Reserve - 4,500,000 - - 4,467,888 4,723,903 Gen. Fund to Community Center 1,278,300 1,698,105 1,181,000 1,181,000 1,388,000 1,388,000 Gen. Fund to Special Revenue Funds 186,509 151,713 - - - - Gen. Fund Hotel-Motel Tx to Hotel Motel Tx Fund 1,205,065 1,128,231 1,153,750 1,153,750 1,225,250 1,225,250 Gen. Fund to Recurring Grants 435,000 375,000 375,000 375,000 370,000 370,000 Transit Enterprise Fund to Capital/Multi-Year Projects 75,000 - - - - - NAW to Capital and Multi-Year Projects 70,000 70,000 70,000 70,000 70,000 70,000 NAW to Recurring Grants 320,000 350,000 350,000 350,000 350,000 350,000 Land Revenue Reserve to General Fund 350,000 360,000 240,000 240,000 240,000 240,000 Special Revenue to General Fund - - - - - - Capital Projects Fund to General Fund 102,825 1,785 - - - - SW Collections to Capital and Multi-Year Projects 87,500 3,132,500 62,500 62,500 - - SW Disposal to Capital and Multi-Year Projects 62,500 62,500 62,500 62,500 - - CAC to Capital and Multi-Year Projects - - - - - - SW Collection to Recurring Grants 24,000 24,000 40,000 40,000 40,000 40,000 911 to Capital and Multi-Year Projects - - - - - - Facilities Maint. Res. to Capital/Multi-Year Projects 200,000 350,000 350,000 3,306,651 - - Hotel Motel Tax Fund to Recurring Grants 1,170,000 1,121,250 1,153,750 1,153,750 1,225,250 1,225,250 Hotel Motel Tax Fund to General Fund 145,000 50,000 - - 86,000 86,000 Asset Replacement Fund to Capital/Multi-Yr Proj. 441,220 100,000 100,000 100,000 - -

SUBTOTAL FOR TRANSFERS 83,043,230 97,540,909 80,224,060 83,497,273 84,521,818 84,670,793

NET REVENUES: 148,296,755 151,673,150 158,988,288 164,698,669 161,249,278 161,454,583

51

BUDGET BY FUNDS


GOVERNMENTAL FUNDS

The accounts of the Borough are organized on the basis of funds; each is considered a separate accounting entity. Fund accounting is designed to demonstrate legal compliance and to aid in financial management by segregating transactions of various Borough functions and activities. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to, and accounted for, in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped into three generic fund types: governmental, proprietary, and fiduciary. In addition, the School District is classified as a component unit of the Borough.

GENERAL FUND. The general fund is the general operating fund of the Borough. This fund accounts for all transactions not recorded in other funds and receives financial support from such sources as areawide property taxes, licenses, permits, and intergovernmental revenues. Expenditures are authorized for the following Departments:

Assembly Mayor (except Economic Development – Non-Areawide) Law Assessing Community Planning Computer Services Emergency Operations (Animal Control) Financial Services General Services Human Resources Library Services Parks & Recreation (except Carlson Community Activity Center) Public Works (except Solid Waste Collections and Solid Waste Disposal)

Expenditures are controlled by means of this annual budget appropriation. All unencumbered appropriations to this fund lapse at the end of the fiscal year.

MULTI-YEAR GENERAL SUBFUND. The multi-year general subfund is used to account for projects that are of a non-capital, non-enterprise nature. The appropriations of these funds do not lapse until the purpose of the project has been accomplished. SPECIAL REVENUE FUNDS. Special revenue funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. Revenues are provided by local taxation and fees, state and federal grants, and the assets of and from a trust that has designated the Fairbanks North Star Borough Public Library as a beneficiary. Funds categorized as special revenue include the non-areawide fund (Economic Development, Emergency Management and Emergency Medical Services), the Solid Waste Collection fund (transfer sites and transfer stations), the 911 fund, and the Service Area funds (primarily fire protection and roads). Expenditures for the Divisions/Department below are controlled by means of this annual budget appropriation. Any unencumbered appropriations to these funds lapse at the end of the fiscal year.

Non-Areawide Economic Development /Mayor’s Department Emergency Operations Department (except Animal Control) Library Special Revenue/Library Services Department Solid Waste Collections/Public Works Department Service Area Funds

All other special revenue funds are controlled through the use of program/project budgets by comparing program/project-to-date expenditures with program/project budgets. The appropriations for these funds do not lapse until the purpose of the program/project has been accomplished.

53


DEBT SERVICE FUND. The debt service fund accounts for the payment of principal and interest on general obligation debt for education and general government. Expenditures are controlled by means of this annual budget appropriation. All unencumbered appropriations of this fund lapse at the end of the fiscal year. CAPITAL PROJECTS FUNDS. Capital projects funds are used to account for the acquisition or construction of major capital items (other than those financed by proprietary funds). Most projects funded through the multi-year projects budget are accounted for in these funds. These funds are controlled through the use of project budgets by comparing project-to-date expenditures with project budgets. The appropriations of these funds do not lapse until the purpose of the project has been accomplished.

PROPRIETARY FUNDS

ENTERPRISE FUNDS. The Borough has three enterprise funds that are used to account for the revenues earned, expenses incurred, and net income of the enterprise activities. These funds are financed and operated in a manner similar to a private business enterprise ― where the intent of the Borough Assembly is that costs of providing goods or services to the general public be financed or recovered primarily through user charges or where the Assembly has decided that the calculation of annual net income is necessary for management accountability. Expenditures are controlled by means of this annual budget appropriation. All unencumbered appropriations of these funds lapse at the end of the fiscal year. The Borough’s enterprise funds are as follows:

1. Transit/Transportation Department – including Borough fleet maintenance and air quality monitoring functions, and excluding vehicle and equipment replacement 2. Carlson Community Activity Center/Parks & Recreation Department 3. Solid Waste Disposal/Public Works Department

INTERNAL SERVICE FUND. The Vehicle and Equipment Fleet Fund (Transportation Department) accounts for new acquisitions, replacements, depreciation, financing, and disposals of vehicles and equipment used by all of the Borough’s functions, except for buses and paratransit vans in the Transit Enterprise Fund (Transportation Department), heavy (iron) equipment used in the Solid Waste Disposal Enterprise Fund (Public Works Department), and fire trucks used in the Service Area funds. The fund accounts for the provided services on a cost-reimbursement basis through charges to user departments within the Borough. The user charges provide sufficient revenues to fund all current costs and to provide a reserve for future replacement of vehicles and equipment. Expenditures are controlled by means of this annual budget appropriation. Any item on the replacement list that has not yet been purchased at the end of the fiscal year will not have its appropriation lapse until the purchase is complete or abandoned.

FIDUCIARY FUND

AGENCY FUND. An agency fund is used to account for assets held by the Borough as an agent for others. This includes real property taxes for other governmental units. Agency funds are custodial in nature and do not involve the measurement of results of operations.

COMPONENT UNIT SCHOOL DISTRICT. The School District is governed by an independently elected school board and is responsible for adoption of the School District's annual budget. However, the Borough Assembly is responsible for appropriating the Borough's direct appropriation to education. The Borough Assembly is also responsible for levying taxes and collecting and distributing the local support amount to the School District. The School District cannot borrow funds, but the Borough may and does issue bonds to finance school construction. Schools located on military bases are operated by the School District through School District, State, and U.S. Department of Education agreements. Ownership of the on-base schools is being individually transferred to the Borough as new on-base schools are constructed.

54


Consolidated Fund List

SPECIAL REVENUE FUNDS - Service Areas

Air Park Airway Arctic Fox Aztec Ballaine Lake Sewer & Water Bear's Den Road Becker Ridge Birch Hill Bluebird Road Borda Road Brookside Chena Goldstream Volunteer Fire Chena Hills Road Chena Hot Springs II Chena Marina Chena Point Road Chena Spur College College Hills Cooper Estates Cordes Drive Cripple Creek Deep Forest Diane Subdivision Drake Estates Edanella Heights Road Ester Lump Road Ester Volunteer Fire Fairfields

Fairhill

Fairwest Garden Golden Valley Road Goldstream Alaska Goldstream Moose Creek Gordon Granola Estates Grieme Road Haystack Herning Hills Hopeless Horseshoe Downs Jennifer Drive Jones Road Joy Road Keeney Road Kendall Keystone Kris Kringle Lakloey Hill Lee Lane Loose Moose Martin McCloud McGrath Estates McKinley View Mellow Woods Road Miller Hill Extension Moose Creek Moose Meadows

Mt. View Murphy Musk Ox Newby Park North Ridge North Star Volunteer Fire O'Connor Creek Old Wood Road Our Parksridge Peede Country Estates Pine Stream Pleasureland Polar Heights Potlatch Prospect Park Reed Acres Road Ridgecrest Salchaket Heights Scenic Heights Seavy Secluded Acres Serendipity Hill Six Mile Village Road Smallwood Trail Road Smith Ranch Spring Glade Spruce Acres Steamboat Landing Steese Volunteer Fire

Straight Creek Summerwood Summit Drive Sunny Hills Terrace Sunrise Tan Terra Thomas Timberlane Road Tungsten TwentyThree Mile Slough Ullrhaven University Fire University Heights University West Street Light Vienna Wood Viewpointe Violet Drive Vista Gold Road Vue Crest Whitman Wildview Woodland Yak Road

CONSOLIDATED FUND LIST This is a list of all funds for FY 2018. The financial activity for each fund marked with an asterisk is included in this Budget.

Appropriations to other funds are authorized through supplemental appropriations.

GENERAL FUND CAPITAL PROJECTS FUNDS (2) INTERNAL SERVICE FUND

05 * General 31 State Grants 50 * Vehicle and Equipment Fleet 06 Multi-Year General subfund (2) 32 Federal Pass-Through Grants 51 Vehicle and Equipment Projects(2)

33 Federal Grants SPECIAL REVENUE FUNDS 34 Bond Projects AGENCY FUNDS

10 * Service Areas (1) [see above] 35 Local/Other Projects 71 Taxes 11 State Grants (2) 36 Capital Purchases 74 Benefits Clearing 12 Federal Pass-Through Grants ENTERPRISE FUNDS 13 Federal Grants 40 * Transit Operating COMPONENT UNIT 14 Local/Other Projects 41 Transit Projects (2) 95 School District (3) 16 * 911 Fund 44 * Carlson Community Activity 17 * Non-Areawide Center Operating 18 61

* Solid Waste Collection District Library

45 Carlson Community Activity Center Projects (2)

DEBT SERVICE FUND 46 * Solid Waste Disposal Operating 25 * Debt Service 47 Solid Waste Disposal Projects (2)

(1) Only appropriation information is provided for Road, Fire, and Other Service Areas; see the Expenditure Section of this Budget. (2) Appropriations for the FY 2018 Multi-Year Projects can be included in this Budget. (3) This Budget includes the direct appropriation for education.

55


Funds – Old & New

The following is a list of funds for FY 2016–2017 and FY 2017–2018 with an explanation of the changes:

FY 2016–2017

CHANGES

FY 2017–2018

GENERAL FUND 05 General None 05 General 06 Multi-Year General Subfund 06 Multi-Year General Subfund

SPECIAL REVENUE FUNDS

10 Service Areas (see previous page) None 10 Service Areas (see previous page) 11 State Grants 11 State Grants 12 Federal Pass-Through Grants 12 Federal Pass-Through Grants 13 Federal Grants 13 Federal Grants 14 Local/Other Projects 14 Local/Other Projects 16 911 Fund 16 911 Fund 17 Non-Areawide 17 Non-Areawide 18 Solid Waste Collection District 18 Solid Waste Collection District 61 Library 61 Library

DEBT SERVICE FUND 25 Debt Service None 25 Debt Service

CAPITAL PROJECTS FUNDS 31 State Grants None 31 State Grants 32 Federal Pass-Through Grants 32 Federal Pass-Through Grants 33 Federal Grants 33 Federal Grants 34 Bond Projects 34 Bond Projects 35 Local/Other Projects 35 Local/Other Projects 36 Capital Purchases 36 Capital Purchases

ENTERPRISE FUNDS

40 Transit Operating None 40 Transit Operating 41 Transit Projects 41 Transit Projects 44 Carlson CAC Operating None 44 Carlson CAC Operating 45 Carlson CAC Projects 45 Carlson CAC Projects 46 Solid Waste Disposal Operating 46 Solid Waste Disposal Operating 47 Solid Waste Disposal Projects 47 Solid Waste Disposal Projects

INTERNAL SERVICE FUND 50 Vehicle and Equipment Fleet None 50 Vehicle and Equipment Fleet 51 Vehicle and Equipment Projects 51 Vehicle and Equipment Projects

AGENCY FUNDS 71 Taxes None 71 Taxes 74 Benefits Clearing 74 Benefits Clearing

COMPONENT UNIT

95 School District None 95 School District

56


Relationship of Funds

The chart below shows the revenue and expenditure categories typical of the various funds. The arrows represent the flow of the contributions between funds in a typical budget year. (Each fund must be self-balancing: expenditures = revenues) This sheet is a representation only – it does not contain all the operating funds.

ENTERPRISE FUNDS Expenditures = Revenues

CCAC Operating Fund Parks & Recreation Dept: Interest Earnings CCAC Division Contribution from General Fund

Transit Operating Fund Transportation Dept. Fares & I/M Fees Other Charges for Services Interest Earnings Contribution from General Fund

CCAC Capital Reserve Fund Parks & Recreation Dept: Contribution from CCAC CCAC Division Operating Fund

Solid Waste Disposal Operating Fund Public Works Dept: Landfill Disposal Fees Solid Waste Disposal Interest Earnings Division

OTHER FUNDS Expenditures = Revenues

Education Education Expense Direct Appropriation from General Fund

Debt Service Fund

Debt Retirement Interest Earnings Paying Agent Fees Contributions from General Fund

Multi-Year Projects and Capital Projects Funds

Projects Contribution from General, Non-Areawide, etc. (as needed)

Health & Social Services Fund Financial Services Dept: State Grant Health & Social Services Division Contribution from General Fund

911 Fund Emergency Operations Dept: 911 Surcharge 911 Division Revenues Interest Earnings

Non-Areawide Fund Emergency Operations Dept.: Taxes (see Note #2) Emergency Management Emergency Medical Services Emergency Medical Fees Mayor’s Office: Economic Development Contribution to Multi-Year Projects

Solid Waste Collection District Fund Public Works Dept: Taxes (see Note #3) Solid Waste Collections Div.

Service Area Funds 100+ separate active Road, Taxes (see Note #4) Fire, & Other Interest Earnings Service Area Funds

GENERAL FUND Expenditures = Revenues

Assembly Local Sources Mayor Taxes (see Note #1) Law Charges for Services Assessing Other Local Community Planning Other Departments State Sources Non-Departmental Debt Reimbursement Education Other State Revenue Contributions to: Debt Service Fund Multi-Year Projects Health & Social Services Fund Federal Sources Transit Operating Fund Carlson Community Activity Center (CCAC) Operating Fund

Notes: #1 Taxes levied are Areawide. #2 Taxes levied are Non-Areawide, outside the Cities. #3 Taxes are levied outside the City of Fairbanks. #4 Taxes are levied within specific service areas.

INTERNAL SERVICE FUND Expenditures = Revenues

Vehicle and Equipment Fleet Fund (VEFF) Transportation Dept: Interfund Charges VEFF Division Proceeds from Capital Leases

57

FY 2017 - 2018 BudgetFairbanks North Star Borough

Appropriations by Funds

VEHICLE CAPITAL &AREAWIDE COMMUNITY SOLID WASTE / EQUIP MULTI-YEAR

DEPARTMENT GENERAL ACTIVITY CNTR TRANSIT DISPOSAL FLEET PROJECTS

Assembly 1,753,110

Mayor 1,223,370

Law 1,180,210

Assessing 3,292,670

Community Planning 1,856,860

Computer Services 5,667,290

Emergency Operations 1,980,460

Financial Services 4,465,376

General Services 1,809,220

Human Resources 3,671,900

Library Services 5,817,500

Parks and Recreation 7,808,740 529,360

Public Works 9,085,880 7,406,930

Transportation 6,057,040 591,770

Multi-Year Projects 5,430,503

Debt Service

Education

Non-Departmental 75,000

Vehicle Equipment Replacement Charges 712,010 21,140 40,140 112,740

Intragovernmental Charges 837,500 1,387,390 1,280,370 62,480

Transfers: Direct Appropriation to Education 51,145,400 Gen Fund to Debt Service 17,380,390 Gen Fund to Transit Enterprise Fund 5,790,000 Gen Fund to Grants 370,000 All Funds to Capital/Multi-Year Projects 5,360,503 - - Gen Fund to Community Center 1,388,000 Gen Fund to Hotel Motel Rm Tax Fund 1,225,250Transfer to General FundContributions to Fund Balance: 77,590 2,125,960 466,010

TOTAL APPROPRIATIONS 133,136,729 1,388,000 7,484,570 10,926,000 1,120,260 5,430,503

ENTERPRISE FUNDS

58


Appropriations by Funds

SPECIAL REVENUE FUNDS TOTALNON - SOLID WASTE DEBT APPROP-

DEPARTMENT AREAWIDE COLLECTION 911 SERVICE EDUCATION RIATIONS

Assembly 1,753,110

Mayor 1,223,370

Law 1,180,210

Assessing 3,292,670

Community Planning 1,856,860

Computer Services 5,667,290

Emergency Operations 2,904,040 1,125,730 6,010,230

Financial Services 4,465,376

General Services 1,809,220

Human Resources 3,671,900

Library Services 5,817,500

Parks and Recreation 8,338,100

Public Works 7,533,030 24,025,840

Transportation 6,648,810

Multi-Year Projects 5,430,503

Debt Service 17,640,390 17,640,390

Education 51,145,400 51,145,400

Non-Departmental 20,000 95,000

Vehicle Equipment Replacement Charges 229,820 4,410 1,120,260

Intragovernmental Charges 670,780 256,650 105,350 4,600,520

Transfers: Direct Appropriation to Education 51,145,400 Gen Fund to Debt Service 17,380,390 Gen Fund to Transit Enterprise Fund 5,790,000 Gen Fund to Grants 370,000 All Funds to Capital/Multi-Year Projects 420,000 40,000 5,820,503 Gen Fund to Community Center 1,388,000 Gen Fund to Hotel Motel Rm Tax Fund 1,225,250Transfer to General FundContributions to Fund Balance: 158,394 516,810 - 3,344,764

TOTAL APPROPRIATIONS 4,403,034 8,346,490 1,235,490 17,640,390 51,145,400 242,256,866

59


Revenue Sources by Funds

VEHICLE CAPITAL &AREAWIDE COMMUNITY SOLID WASTE EQUIPMENT MULTI-YEAR

REVENUE SOURCES GENERAL ACTIVITY CNTR TRANSIT DISPOSAL FLEET PROJECTS

LOCAL REVENUEProperty Taxes 103,713,931Other Local Taxes 4,454,600Charges for Services 2,351,090 790,970 10,900,000 1,120,260Interest Earnings/Misc Revenue 560,500 3,600 26,000Intragovernmental Revenues General Fund Non-Areawide 670,780 Solid Waste Collection District 256,650 Solid Waste Disposal Fund 1,280,370 Community Activity Center 837,500 Transportation 1,387,390 Vehicle Equipment Fleet Fund 62,480 911 105,350 Education 2,108,700 Service Areas 704,440Interfund Revenue 405,000Transfers General Fund To Community Center 1,388,000 General Fund To Transit Enterprise Fund 5,790,000 Direct Appropriation To Education All Funds To Debt Service All Funds To Capital/Multi-Year Projects 5,430,503Contrib. from CAC Enterprise FundContrib. from Fund Bal./Unrestricted Net Assets 900,000Special Revenue: Land Revenue Reserve 240,000Hotel Motel Tax Fund to General Fund 86,000 SUBTOTAL LOCAL REVENUE: 119,224,781 1,388,000 7,484,570 10,926,000 1,120,260 5,430,503

STATE REVENUEAid for School Construction 11,964,748Communities Revenue Sharing 1,182,990Alaska Marijuana License Fee 20,000Alaska State Housing 14,000Alaska Interior Regional Housing 32,000Telephone & Elec. Co-op/Fish Tax 425,000 SUBTOTAL: 13,638,738

FEDERAL REVENUEFederal Aid for Debt Service 193,210Emergency Mngmt Grant 80,000 SUBTOTAL: 273,210


ENTERPRISE FUNDS

60


Revenue Sources by Funds

SPECIAL REVENUE FUNDSNON - SOLID WASTE DEBT TOTAL

REVENUE SOURCES AREAWIDE COLLECTION 911 SERVICE EDUCATION REVENUES

LOCAL REVENUEProperty Taxes 2,975,780 8,346,490 115,036,201Other Local Taxes 4,454,600Charges for Services 1,248,000 1,183,500 17,593,820Interest Earnings/Misc Revenue 3,000 593,100Intragovernmental Charges General Fund Non-Areawide 670,780 Solid Waste Collection District 256,650 Solid Waste Disposal Fund 1,280,370 Community Activity Center 837,500 Transportation 1,387,390 Vehicle Equipment Fleet Fund 62,480 911 105,350 Education 2,108,700 Service Areas 704,440Interfund Revenue 99,254 504,254Transfers General Fund To Community Center 1,388,000 General Fund To Transit Enterprise Fund 5,790,000 Direct Appropriation To Education 51,145,400 51,145,400 All Funds To Debt Service 17,380,390 17,380,390 All Funds To Capital/Multi-Year Projects 5,430,503Contrib. from CAC Enterprise FundContrib. from Fund Bal./Unrestricted Net Assets 48,990 260,000 1,208,990Special Revenue: Land Revenue Reserve 240,000Hotel Motel Tax Fund to General Fund 86,000 SUBTOTAL LOCAL REVENUE: 4,323,034 8,346,490 1,235,490 17,640,390 51,145,400 228,264,918

STATE REVENUEAid for School Construction 11,964,748Communities Revenue Sharing 1,182,990Alaska Marijuana License Fee 20,000Alaska State Housing 14,000Alaska Interior Regional Housing 32,000Telephone & Elec. Co-op/Fish Tax 425,000 SUBTOTAL: 13,638,738

FEDERAL REVENUEFederal Payment in Lieu of Taxes 193,210Emergency Mngmt Grant 80,000 160,000 SUBTOTAL: 80,000 353,210


61


Combining Summary of Operating Fundsby Revenue Source, Expenditure Category and

Increase/(Decrease) to Fund Balance

VEHICLE CAPITAL &REVENUE SOURCES/ AREAWIDE COMMUNITY SOLID WASTE EQUIPMENT MULTI-YEAR EXPENDITURE CATEGORY GENERAL ACTIVITY CTR TRANSIT DISPOSAL FLEET PROJECTS

RESOURCES/REVENUES Revenues: Local Revenue 118,898,781 794,570 10,926,000 1,120,260 State Revenue 13,638,738 Federal Revenue 273,210 Other

Total Revenues 132,810,729 794,570 10,926,000 1,120,260

Transfers In 326,000 1,388,000 5,790,000 5,430,503

TOTAL AVAILABLE RESOURCES/REVENUES 133,136,729 1,388,000 6,584,570 10,926,000 1,120,260 5,430,503

REQUIREMENTS/EXPENDITURES

Expenditures: Personnel Services 35,185,030 46,560 4,603,840 2,320,340 81,600 Commodities 1,835,550 810,490 377,350 Contractual Services 11,734,756 482,800 618,710 4,643,240 591,770 355,000 Grants Match, Indirect, Awaiting Budget 267,840 24,000 4,893,903 Capital Outlay 664,410 66,000 100,000 Vehicle Equipment Replacement Charges 712,010 21,140 40,140 112,740 Interfund Charges 837,500 1,387,390 1,280,370 62,480 Education Debt Service Other Expenditures

Total Expenditures 50,399,596 1,388,000 7,484,570 8,800,040 654,250 5,430,503

Transfers Out 82,659,543TOTAL REQUIREMENTS/EXPENDITURES 133,059,139 1,388,000 7,484,570 8,800,040 654,250 5,430,503

INCREASE/(DECREASE) TO FUND BALANCE 77,590 (900,000) 2,125,960 466,010

ENTERPRISE FUNDS

62


Combining Summary of Operating Fundsby Revenue Source, Expenditure Category and

Increase/(Decrease) to Fund Balance

SPECIAL REVENUE FUNDS DEBTREVENUE SOURCES/ NON - SOLID WASTE 911 SERVICE TOTALS EXPENDITURE CATEGORY AREAWIDE COLLECTION FUND FUND EDUCATION

RESOURCES/REVENUES Revenues: Local Revenue 4,323,034 8,346,490 1,186,500 145,595,635 State Revenue 80,000 13,718,738 Federal Revenue 273,210 Other Revenue

Total Revenues 4,403,034 8,346,490 1,186,500 159,587,583

Transfers In 17,380,390 51,145,400 81,460,293

TOTAL AVAILABLE RESOURCES/REVENUES 4,403,034 8,346,490 1,186,500 17,380,390 51,145,400 241,047,876


Expenditures: Personnel Services 598,390 207,860 393,330 43,436,950 Commodities 24,900 9,600 13,100 3,070,990 Contractual Services 2,300,750 7,315,570 719,300 28,761,896 Grants Match, Indirect, Awaiting Budget 5,185,743 Capital Outlay 830,410 Vehicle Equipment Replacement Charges 229,820 4,410 1,120,260 Interfund Charges 670,780 256,650 105,350 4,600,520 Education Debt Service 17,640,390 17,640,390 Other Expenditures

Total Expenditures 3,824,640 7,789,680 1,235,490 17,640,390 104,647,159

Transfers Out 420,000 40,000 51,145,400 134,264,943TOTAL REQUIREMENTS/EXPENDITURES 4,244,640 7,829,680 1,235,490 17,640,390 51,145,400 238,912,102

INCREASE/(DECREASE) TO FUND BALANCE 158,394 516,810 (48,990) (260,000) 2,135,774

63


General Fund Expenditure Summary



EXPENDITURES

Assembly 1,681,844 1,657,704 1,737,760 1,737,760 1,753,110 1,753,110Mayor 908,701 974,339 1,084,830 1,104,830 1,213,370 1,223,370Law 1,765,421 1,168,715 1,223,690 1,223,690 1,180,210 1,180,210Assessing 3,091,903 2,955,453 3,332,780 3,332,780 3,326,880 3,292,670Community Planning 1,584,056 1,622,943 1,817,180 1,812,880 1,846,130 1,856,860Computer Services 4,860,538 4,527,896 5,015,380 5,011,080 5,667,290 5,667,290Emergency Operations 1,874,106 1,779,775 2,074,000 2,074,000 2,011,880 1,980,460Financial Services 3,796,469 3,845,178 4,469,293 4,469,293 4,465,376 4,465,376General Services 1,967,764 1,850,558 1,989,370 1,989,370 1,809,220 1,809,220Human Resources 3,255,782 3,459,849 3,579,600 3,579,600 3,689,750 3,671,900Land Management - - - - - Library Services 6,031,983 5,740,956 6,225,370 6,225,370 5,813,450 5,817,500Parks and Recreation 7,389,339 7,651,972 8,315,730 8,315,730 7,808,740 7,808,740Public Works 8,217,546 7,409,667 8,685,080 8,685,080 9,085,880 9,085,880Non-Departmental 239,922 199,997 206,300 348,200 75,000 75,000Vehicle Equipment Replacement Charges - - - - 712,010 712,010 TOTAL EXPENDITURES 46,665,374 44,845,002 49,756,363 49,909,663 50,458,296 50,399,596

TRANSFERS OUT

Capital and Multi-Year Projects 5,326,390 9,376,936 155,000 164,261 5,104,488 5,360,503Carlson CAC Enterprise Fund 1,278,300 1,698,105 1,181,000 1,181,000 1,388,000 1,388,000Health & Social Services 151,881 119,669Debt Service 15,580,800 17,378,670 15,216,100 15,216,100 17,380,390 17,380,390Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400Transit Enterprise Fund 5,925,240 6,321,550 5,545,460 5,835,860 5,897,040 5,790,000Recurring Grants 435,000 375,000 375,000 375,000 370,000 370,000 Special Revenue Funds 186,509 151,713 - - - - Hotel-Motel Room Tax Fund 1,205,065 1,128,231 1,153,750 1,153,750 1,225,250 1,225,250 TOTAL TRANSFERS 79,995,185 91,918,874 77,795,310 78,094,971 82,510,568 82,659,543

CONTRIBUTION TO FUND BALANCE - - - 2,187,169 - 77,590

TOTAL GENERAL FUND REQUIREMENTS 126,660,559 136,763,876 127,551,673 130,191,803 132,968,864 133,136,729

64


General Fund Expenditure Line Item Detail


PERSONNEL SERVICES Permanent Salaries 18,521,326 18,719,706 20,225,170 20,188,498 20,412,970 20,398,220 Overtime Wages 301,049 301,529 298,540 298,640 301,540 301,540 Temporary Salaries 1,402,192 1,380,295 1,429,230 1,455,387 1,296,910 1,284,850 Benefits 12,103,686 11,882,621 12,983,800 12,963,445 13,210,890 13,200,420 Subtotal: 32,328,253 32,284,151 34,936,740 34,905,970 35,222,310 35,185,030COMMODITIES Office Supplies 109,324 104,503 111,650 112,150 109,360 109,360 Computer Supplies 265,492 213,564 206,800 209,921 178,830 178,830 Operating Supplies 447,837 408,937 500,330 490,784 502,510 502,510 Books and Periodicals 47,847 41,280 51,360 49,193 47,680 47,680 Repair and Maint. Supplies 730,545 672,328 783,130 783,130 782,630 782,630 Clothing Supplies 28,869 26,699 26,840 27,040 27,040 27,040 Motor Fuels and Lubricants 162,816 129,001 195,890 195,890 177,130 177,130 Equipment Parts 6,577 7,909 9,670 9,670 10,370 10,370 Subtotal: 1,799,309 1,604,221 1,885,670 1,877,778 1,835,550 1,835,550CONTRACTUAL SERVICES Professional Services 1,305,571 621,523 758,948 767,598 729,346 697,926 Communications 744,319 665,497 775,140 775,112 770,120 770,120 Travel 93,750 94,561 88,760 89,900 94,060 94,060 Profesional Dues/Mtgs 84,571 87,200 96,560 116,519 107,650 107,650 Training 300,407 242,372 386,720 395,108 385,750 385,750 Advertising, Printing & Binding 325,281 310,047 378,550 378,913 384,920 384,920 Insurance and Bonding 1,490,595 1,663,727 1,739,690 1,739,690 1,825,320 1,825,320 Repairs & Maint. -Bldg. & Grounds 1,530,894 1,051,554 1,170,250 1,176,030 1,209,020 1,209,020 Repairs & Maint. -Office Equipment 159,215 191,331 345,930 349,954 399,030 399,030 Repairs & Maint. -Other Equipment 190,965 200,888 234,290 234,290 208,690 208,690 Rent - - - - 60,520 60,520 Utilities 2,368,386 2,042,670 2,564,930 2,567,930 3,027,320 3,027,320 Equipment Leases 652,121 915,444 1,370,440 1,376,170 542,030 542,030 Other Contractual Services 2,212,405 2,142,122 2,161,070 2,283,264 2,012,400 2,022,400 Subtotal: 11,458,480 10,228,936 12,071,278 12,250,478 11,756,176 11,734,756

Grants Match, Indirect, Awaiting Budget - 193,455 178,703 267,840 267,840

CAPITAL OUTLAY Controlled Assets 555,941 364,304 300,840 322,955 293,040 293,040 Buildings & Structures - - - - - - Office Furniture - - 1,800 1,800 1,800 1,800 Office Equipment 45,551 24,645 - 5,399 - Rolling Equipment 11,525 - - - - - Machinery and Equipment 101,831 12,296 - - - Land & Land Improvements - - - - - - Library Materials 364,485 326,449 366,580 366,580 369,570 369,570 Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,079,333 727,694 669,220 696,734 664,410 664,410VEHICLE EQUIP. REPLACEMENT CHARGES - - - - 712,010 712,010INTERFUNDS - - - - - -CONTRIBUTION TO FUND BALANCE - - - 2,187,169 - 77,590SUBTOTAL: 46,665,375 44,845,002 49,756,363 52,096,832 50,458,296 50,477,186 Transfers to Capital, SR, EF's 14,508,385 19,171,204 8,410,210 8,709,871 13,984,778 14,133,753 Transfer to Debt Service 15,580,800 17,378,670 15,216,100 15,216,100 17,380,390 17,380,390 Direct Appropriation to Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400TOTAL EXPENDITURES BY LINE ITEM 126,660,559 136,763,876 127,551,673 130,191,803 132,968,864 133,136,729

65


General Fund Revenue Summary

The General Fund is used to account for all of the general revenues of the Borough not specifically levied or collectedfor in other Borough funds, and for the expenditures related to the rendering of general services such as communityplanning and zoning, public works, community safety, parks and recreation, and library. The General Fund is used to account for all resources not required to be accounted for in another fund.


LOCAL REVENUE

Property Taxes 94,717,482 97,248,971 96,742,083 96,742,083 102,644,840 102,841,981Hotel-Motel Room Tax 1,746,676 1,921,973 1,777,000 1,777,000 1,890,000 1,890,000Alcoholic Beverage Tax 998,195 1,013,172 1,004,000 1,004,000 1,009,000 1,009,000Tobacco Distribution Excise Tax 1,470,899 1,457,340 1,450,100 1,450,100 1,455,100 1,455,100Marijuana and Marijuana Product Tax - - - - 100,500 100,500Payment in lieu of taxes for privatized military housing 871,053 871,946 871,050 871,050 871,950 871,950 Charges for Services 1,936,456 2,124,727 2,409,980 2,409,980 2,391,230 2,351,090Interest Earnings 161,357 191,100 251,250 251,250 425,500 425,500Other Local Revenue 135,893 139,047 100,000 100,400 135,000 135,000Intragovernmental Revenues 7,070,331 6,448,125 7,377,870 7,377,870 7,818,660 7,818,660Contribution from Fund Balance - - 2,173,600 2,493,261Transfer from Special Revenue - - - - - - Transfer from Land Revenue Reserve 350,000 360,000 240,000 240,000 240,000 240,000 Transfer from Multi-Year and Capital Proj. 102,825 1,785 - - - - Transfer from Hotel Motel Tax Fund 145,000 50,000 - - 86,000 86,000 Transfer from Transit Entr Fund - - - - - - Transfer from Carlson Enterprise Fund - 804 - - - - TOTAL LOCAL REVENUE 109,706,167 111,828,990 114,396,933 114,716,994 119,067,780 119,224,781

STATE REVENUE

Aid for School Construction 9,732,470 9,916,827 12,431,590 12,431,590 11,962,884 11,964,748State Federal Fiscal Relief - - - - - - Communities Revenue Sharing 3,710,625 3,475,047 - 2,320,069 1,182,990 1,182,990 Alaska Marijuana License Fee - - - - 20,000 20,000 Housing-Pmt.in Lieu of Taxes 33,907 47,512 30,000 30,000 46,000 46,000Tele & Elec Co-op 837,691 429,248 420,000 420,000 425,000 425,000Fish Tax 195 - - - - - TOTAL STATE REVENUE 14,314,888 13,868,634 12,881,590 15,201,659 13,636,874 13,638,738

FEDERAL REVENUEPayment in Lieu of Taxes 399,833 475,770 - - - Federal Aid for Debt Service 200,469 194,990 202,150 202,150 193,210 193,210 FEMA Emergency Mngmt Grant 71,000 69,567 71,000 80,000 71,000 80,000 TOTAL FEDERAL REVENUE 671,302 740,327 273,150 282,150 264,210 273,210

TOTAL GENERAL FUND REVENUES 124,692,357 126,437,951 127,551,673 130,200,803 132,968,864 133,136,729

66


General FundEstimated Fund Balance


BEGINNING FUND BALANCE (Unassigned) 23,934,205 24,174,664 25,677,438 25,677,438 24,857,981 24,857,981 (Undesignated) Reserved for DepositAssigned for Subsequent Year's Expenditures 3,500,000 4,527,770 - - - - Committed for Annual Leave 2,295,739 2,278,313 - - - - Committed for Pipeline Valuation 9,669,600 9,436,565 - - - - Committed for IGU line of credit 7,500,000 7,000,000 RESOURCES/REVENUESLocal Revenue 109,108,342 111,416,400 111,983,333 111,983,733 118,741,780 118,898,781State Revenue 14,314,888 13,868,635 12,881,590 15,201,659 13,636,874 13,638,738Federal Revenue 671,302 740,327 273,150 282,150 264,210 273,210TOTAL REVENUES 124,094,532 126,025,362 125,138,073 127,467,542 132,642,864 132,810,729Transfers In 597,825 412,589 240,000 240,000 326,000 326,000

TOTAL AVAILABLE 171,591,901 173,855,263 151,055,511 153,384,980 157,826,845 157,994,710REQUIREMENTS/EXPENDITURESPersonnel Services 32,328,254 32,284,151 34,936,740 34,905,970 35,222,310 35,185,030Commodities 1,799,308 1,604,221 1,885,670 1,877,778 1,835,550 1,835,550Contractual Services 11,458,479 10,228,936 12,071,278 12,250,478 11,756,176 11,734,756Grants Match, Indirect, Awaiting Budget - - 193,455 178,703 267,840 267,840 Capital Outlay 1,079,337 727,694 669,220 696,734 664,410 664,410Vehicle Equipment Replacement Charges - - - - 712,010 712,010TOTAL EXPENDITURES 46,665,378 44,845,002 49,756,363 49,909,663 50,458,296 50,399,596

Transfers Out Capital and Multi-Year Projects Funds 5,326,390 9,376,936 155,000 164,261 5,104,488 5,360,503

Carlson CAC Enterprise Fund 1,278,300 1,698,105 1,181,000 1,181,000 1,388,000 1,388,000 Health & Social Services Spec Rev Fund 151,881 119,669 - - - Debt Service Fund 15,580,800 17,378,670 15,216,100 15,216,100 17,380,390 17,380,390 Direct Appropriation to Education 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400 Transit Enterprise Fund 5,925,240 6,321,550 5,545,460 5,835,860 5,897,040 5,790,000 Special Revenue Funds 186,509 151,713 - - - - Hotel-Motel Room Tax Fund 1,205,065 1,128,231 1,153,750 1,153,750 1,225,250 1,225,250 Grants 435,000 375,000 375,000 375,000 370,000 370,000 TOTAL TRANSFERS 79,995,185 91,918,874 77,795,310 78,094,971 82,510,568 82,659,543

TOTAL REQUIREMENTS 126,660,562 136,763,876 127,551,673 128,004,634 132,968,864 133,059,139

Adjustments to GAAP Basis (21,571) 59,018 - - - - Reserve Adjustment/Restatement * 2,507,544 46,605 - - - - Assigned for Subsequent Year's Expenditures (4,527,770) (2,173,600) - - - - Committed for IGU line of credit (7,000,000) (7,000,000) - - - - Committed for Compensated absences (2,278,313) (2,345,972) - - - - Committed for Pipeline Valuation Deposit (9,436,565) - - - - - ENDING FUND BALANCE (Unassigned) 24,174,664 25,677,438 23,503,837 25,380,346 24,857,981 24,935,571

Appropriations of Fund Balance After 12/31/16: (522,365)State Aid for Debt Service Shortfall (3,023,600)Projected Available Fund Balance at 6/30/17 24,857,981* Restatement for Prior Period Correction

67


Non-Areawide Special Revenue Fund

Estimated Fund BalanceThis fund is used to account for revenues received and expenditures made for emergency management, emergency medical services and economic development, for areas located within the Borough but outside the Cities of Fairbanksand North Pole. Prior to FY 2011/12 Emergency Management was reported in the General Fund.


BEGINNING FUND BALANCE 2,551,775 2,879,014 3,242,268 3,242,268 3,226,953 3,226,953Restricted for Pipeline Valuation 403,178 227,063 - - - -

RESOURCES/REVENUESProperty Taxes 2,658,212 2,768,470 2,896,451 2,896,451 2,952,570 2,945,780 Property Taxes-Prior 31,126 30,345 30,000 30,000 30,000 30,000 Charges For Services 1,133,148 1,096,114 1,234,240 1,234,240 1,248,000 1,248,000 Other Revenues 100,166 88,876 95,824 95,824 99,254 99,254 State/Federal Revenue 71,000 69,567 71,000 80,000 71,000 80,000

TOTAL REVENUES 3,993,652 4,053,372 4,327,515 4,336,515 4,400,824 4,403,034Transfers In - - - - - -

TOTAL AVAILABLE RESOURCES 6,948,605 7,159,449 7,569,783 7,578,783 7,627,777 7,629,987

REQUIREMENTS/EXPENDITURESPersonnel Services 557,191 536,834 599,450 599,450 598,390 598,390Commodities 22,573 12,472 31,100 31,100 24,900 24,900Contractual Services 2,257,943 2,384,231 2,534,930 2,534,930 2,300,750 2,300,750Grants Match, Indirect, Awaiting Budget - - 103,500 103,500 - - Capital Outlay 3,362 3,651 - - - - Vehicle Equipment Replacement Charges - - - - 229,820 229,820 Interfund Charges 614,937 562,511 620,340 620,340 670,780 670,780


Transfers Out 390,000 420,000 420,000 462,510 420,000 420,000


Adjustments to GAAP Basis 3,478 2,518 - - - - Restricted for Pipeline Valuation deposit (227,063) - - - - - Reserve Adjustment - - - - - -

ENDING FUND BALANCE 2,879,014 3,242,268 3,260,463 3,226,953 3,383,137 3,385,347 (Restricted)

68


Solid Waste Collection DistrictSpecial Revenue Fund

Estimated Fund Balance

and then transferred to the Borough landfill.


BEGINNING FUND BALANCE 4,182,952 5,703,072 4,138,390 4,138,390 4,966,990 4,966,990Restricted for Pipeline Valuation 1,110,657 626,130 - - - -

RESOURCES/REVENUESProperty Taxes 7,386,920 7,685,725 8,036,170 8,036,170 8,236,260 8,271,490 Property Taxes-Prior 75,682 76,720 75,000 75,000 75,000 75,000 State Shared Revenue - - - - - - State Revenue - PERS - - - - - - Miscellaneous - - - - - -

TOTAL REVENUES 7,462,602 7,762,445 8,111,170 8,111,170 8,311,260 8,346,490

Transfers In 27,404 - - - - -

TOTAL AVAILABLE 12,783,615 14,091,647 12,249,560 12,249,560 13,278,250 13,313,480

REQUIREMENTS/EXPENDITURESPersonnel Services 78,228 121,047 203,650 203,650 207,860 207,860 Commodities 9,585 8,091 9,600 9,600 9,600 9,600 Contractual Services 6,062,365 6,478,643 6,733,270 6,733,270 7,315,570 7,315,570 Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - - - - - - Vehicle Equipment Replacement Charges - - - - - - Interfund Charges 187,922 192,945 233,550 233,550 256,650 256,650


Transfers Out 111,500 3,156,500 102,500 102,500 40,000 40,000


Adjustments to GAAP Basis (4,814) 3,969 - - - - Restricted for Pipeline Valuation deposit (626,130) - - - - - Reserve Adjustment - - - - - -

ENDING FUND BALANCE 5,703,072 4,138,390 4,966,990 4,966,990 5,448,570 5,483,800 (Restricted)

This fund is used to account for revenues received and expenditures made for the Solid Waste Collection District.Solid waste is collected at transfer sites from all areas located within the Borough, except for the City of Fairbanks,

69


911 Special Revenue Fund

Estimated Fund BalanceThis fund is used to account for revenues received and expenditures needed to operate the 911 system throughoutthe Borough. A surcharge in the amount of one dollar per month per line, land and wireless, is imposed on all localexchange access lines in the Borough to fund the 911 system.


BEGINNING FUND BALANCE (Restricted for system replacement) 2,042,168 2,237,040 2,511,253 2,511,253 2,460,543 2,460,543

RESOURCES/REVENUES911 Surcharge 1,322,397 1,321,386 1,242,476 1,290,000 1,183,500 1,183,500 Interest Earnings 1,425 2,952 1,770 1,770 3,000 3,000 Miscellaneous Revenue - 18,420 47,524 - - -

TOTAL REVENUES 1,323,822 1,342,758 1,291,770 1,291,770 1,186,500 1,186,500

Transfers In - - - - - -

TOTAL AVAILABLE 3,365,990 3,579,798 3,803,023 3,803,023 3,647,043 3,647,043

REQUIREMENTS/EXPENDITURESPersonnel Services 262,472 347,195 409,280 409,280 393,330 393,330 Commodities 1,623 1,267 3,100 3,100 13,100 13,100 Contractual Services 713,714 625,027 700,900 700,900 719,300 719,300 Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - 5,714 - - - - Vehicle Equipment Replacement Charges 4,410 4,410 Interfund Charges 156,622 91,497 129,200 129,200 105,350 105,350


Transfers Out - - - - - -


Adjustments to GAAP Basis 5,482 2,155 - - - - Reserve Adjustment - - - - - -

ENDING FUND BALANCE 2,237,040 2,511,253 2,560,543 2,560,543 2,411,553 2,411,553 (Restricted for system replacement)Appropriations of Fund Balance After 12/31/16: (100,000) Projected Available Fund Balance at 6/30/17 2,460,543

Restricted Fund Balance 25,000 25,000

Ordinance 96-20-1Q established this fund, along with the provision to accumulate funds for service additions, up-grades, major repairs, and capital replacement. The Borough's Reserve Policies are found under the AppropriationOrdinance tab, in the Fiscal Policies section. Given the large designation, this fund can be covered with the lowerreserve target of seven to ten percent of the prior year's expenditures. The $25,000 amount allocated as restricted is within this range and is considered sufficient.

70


Solid Waste Disposal Enterprise Fund

Estimated Unrestricted Net Position (Liabilities)


BEGINNING UNRESTRICTED NET POSITION (LIABILITIES) (3,622,039) 62,268 (478,662) (478,662) 1,210,107 1,210,107Restricted for Solid Waste Collection District 20,865 142,089 142,089Decrease to beginning balance due to change in accounting principle (1,454,572)RESOURCES/REVENUESLandfill Disposal Fees 9,643,471 10,022,889 10,150,500 10,150,500 10,700,000 10,700,000Recycling Revenue 8,420 3,843 10,000 10,000 10,000 10,000 Household Hazardous Waste Fees 25,191 27,588 30,000 30,000 30,000 30,000Central Recycling Facility Revenue - - 160,000 160,000 Misc. Rev. & Surplus Sale 213 915,762 - - - - Grant Revenue 644,078 889,227 - - - - Sale of Fixed Assets 346,503 Interest Earnings 16,029 34,569 10,200 10,200 26,000 26,000TOTAL REVENUES 10,337,402 12,240,381 10,200,700 10,200,700 10,926,000 10,926,000

Transfers In 87,500 167,544 - - - -

TOTAL AVAILABLE 5,348,291 12,491,058 9,864,127 9,864,127 12,136,107 12,136,107

REQUIREMENTS/EXPENDITURESPersonnel Services 1,918,242 2,466,281 2,113,960 2,163,960 2,320,340 2,320,340Commodities 407,761 717,154 474,750 474,750 377,350 377,350Contractual Services 3,004,120 3,667,249 4,401,400 4,451,400 4,990,600 4,643,240Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay 66,000 66,000 66,000 66,000Vehicle Equipment Replacement Charges - - 112,740 112,740Interfund Charges 939,817 1,057,083 1,043,990 1,043,990 1,280,370 1,280,370Capital Leases/Interest Expense 56,434 18,702 - - - - Landfill Closure & Post Closure Cost 2,096,534 3,496,280 - - - -


Depreciation 1,106,726 1,298,174 - - - Transfers Out 27,405 62,500 62,500Adjustments to GAAP Basis (4,271,016) 248,797 - - - - TOTAL REQUIREMENTS 5,286,023 12,969,720 8,162,600 8,262,600 9,147,400 8,800,040

ENDING UNRESTRICTED NET POSITION(LIABILITIES) 62,268 (478,662) 1,701,527 1,601,527 2,988,707 3,336,067

Invested in Capital Assets (Net of Debt) 15,121,460 10,829,579Restricted for SWCD 20,865ENDING TOTAL NET POSITION: 15,183,729 10,371,783

Claim on Cash in the Central Treasury** 7,627,536 12,140,151

Appropriation of Net Position after 12/31/16 (241,420)Pending Appropriation Ordinance (150,000)Projected Unrestricted Net Position at 6/30/17 1,210,107

Note: Actual columns include The budget columns 2017-2018 include onlyoperating and project funds. the operating fund which is appropriated in the**Claim on cash includes the annual budget document.operating fund only.

This fund is used to account for the operations of the landfill. It excludes the collection of solid waste, which is accounted for in the Solid Waste Collection District fund. The Disposal fund has secured low-interest governmental loans for expanding the landfill and landfill closure on a cell-by-cell basis. In accordance with U.S. and State laws and regulations, the right to operate the landfill is contingent upon the Borough's obligation to perform certain closing functions and postclosure monitoring and maintenance functions. GAAP for governments require the Borough to recognize these closure and postclosure care costs throughout the life of the landfill based on the amount of the landfill "used up" each year. Furthermore, the Borough has met U.S. regulations for financial assurance which demonstrate the Borough’s financial capacity and ability to cover both current and future operating, capital, closure, and postclosure care needs.

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Carlson Community Activity CenterEnterprise Fund

Estimated Unrestricted Net Position


BEGINNING UNRESTRICTED NET POSITION(LIABILITIES) 590,621 371,766 318,335 318,335 318,335 318,335

RESOURCES/REVENUESInterest Earnings 292 316Other 1,643 - - - - -

TOTAL REVENUES 1,935 316

Transfers In 1,278,300 1,227,290 1,181,000 1,181,000 1,388,000 1,388,000

TOTAL AVAILABLE 1,870,856 1,599,372 1,499,335 1,499,335 1,706,335 1,706,335

REQUIREMENTS/EXPENDITURESPersonnel Services 42,547 42,948 45,250 45,250 46,560 46,560 Commodities 39 85 140 140Contractual Services 714,221 558,167 486,580 486,580 482,800 482,800Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - - - - - - Vehicle Equipment Replacement Charges - - - - 21,140 21,140 Interfund Charges 742,283 679,837 649,030 649,030 837,500 837,500


Depreciation 689,444 690,853 - - - - Transfers Out - - - - - - Adjustments to GAAP Basis (689,444) (690,853) - - - -


Reserve Adjustment - - - - - -

ENDING UNRESTRICTED NET POSITION 371,766 318,335 318,335 318,335 318,335 318,335

Reserved for Asset Replacement 472,080 547,859

Note: The schedule of Unrestricted Net Position for the Enterprise Fund is for operations only. It does not include Enterprise Fund projects.

This fund is used to account for the revenues and expenses of operating the John A. Carlson Community ActivityCenter. The fund is subsidized by the General Fund, but is partially financed by user fees. It is operated in a mannersimilar to a private business.

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Transit Enterprise FundEstimated Unrestricted Net Positon

This fund accounts for the revenues and expenses of the Metropolitan Area Commuter System (MACS) and corre-sponding paratransit program, the air quality function, and maintenance of the Borough's vehicle fleet. The fund issubsidized by the General Fund, but is partially financed by user fees. It is operated and financed in a manner similar to a private business.


BEGINNING UNRESTRICTED NET POSITION 2,725,901 2,444,811 2,591,550 2,591,550 1,694,559 1,694,559

RESOURCES/REVENUESFares 435,180 430,291 409,980 409,980 409,980 409,980 Advertising 19,086 26,057 22,000 22,000 24,000 24,000 Transit Servicing 359,461 466,413 324,160 324,160 283,320 283,320 Fuel Sales 188,104 124,153 94,990 94,990 69,170 69,170 Interest Earnings 2,280 3,591 1,830 1,830 3,600 3,600 Other 24,340 4,089 5,000 5,000 4,500 4,500

TOTAL REVENUES 1,028,451 1,054,594 857,960 857,960 794,570 794,570

Transfers In 4,903,520 5,379,905 5,545,460 5,545,460 5,897,040 5,790,000

TOTAL AVAILABLE 8,657,872 8,879,310 8,994,970 8,994,970 8,386,169 8,279,129

REQUIREMENTS/EXPENDITURESPersonnel Services 2,909,337 3,234,055 4,436,590 4,436,590 4,710,880 4,603,840 Commodities 848,521 565,604 736,970 734,614 810,490 810,490 Contractual Services 503,742 588,013 642,700 642,700 618,710 618,710 Grants Match, Indirect, Awaiting Budget - - 167,130 167,130 24,000 24,000 Capital Outlay 4,417 13,241 6,830 9,186 - - Vehicle Equipment Replacement Charges - - - - 40,140 40,140 Interfund Charges 1,047,439 948,915 1,293,290 1,293,290 1,387,390 1,387,390 TOTAL EXPENDITURES 5,313,456 5,349,828 7,283,510 7,283,510 7,591,610 7,484,570

Depreciation 588,900 572,333 - - - - Transfers Out 899,605 937,815 - 16,901 - - Adjustments to GAAP Basis (588,900) (572,216) - - - -


ENDING UNRESTRICTED NET POSITION 2,444,811 2,591,550 1,711,460 1,694,559 794,559 794,559

Appropriation of Net Position after 12/31/16Projected Unrestricted Net Position at 6/30/17

Note: The schedule of Unrestricted Net Position for the Enterprise Fund is for operations only. It does not include Enterprise Fund projects.

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Vehicle and Equipment FleetInternal Service Fund

Estimated Unrestricted Net PositionThis fund accounts for the management and financing of vehicles and equipment for almost all departments within the Borough. Exceptions are buses and paratransit vans used by the Transportation department, "heavy iron" equipment used by the Solid Waste Disposal division, and certain ambulances used by the Emergency Medical Services division and financed by the State of Alaska. The services are provided on a cost-reimbursement basis through charges to user departments. The user charges provide sufficient revenues to fund all operating costs and to accumulate adequate resources for future replacements of vehicles and equipment.


BEGINNING UNRESTRICTED NET POSITION 847,542 811,696 1,228,921 1,228,921 1,683,021 1,683,021

RESOURCES/REVENUESLease Revenues/Misc. Rev - - - - - - Charges for Services 625,220 869,600 1,268,700 1,268,700 1,120,260 1,120,260 Gain (loss) on sale of capital assets 77,152 140,251 - - - -

TOTAL REVENUES 702,372 1,009,851 1,268,700 1,268,700 1,120,260 1,120,260

Transfers In - - - - - -

TOTAL AVAILABLE 1,549,914 1,821,547 2,497,621 2,497,621 2,803,281 2,803,281

REQUIREMENTS/EXPENDITURESPersonnel Services - - - - - - Commodities - - - - - - Contractual Services 55,053 55,992 741,190 754,730 591,770 591,770 Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - - - 60 - - Interfund Charges 52,102 53,077 59,810 59,810 62,480 62,480

TOTAL EXPENDITURES 107,155 109,069 801,000 814,600 654,250 654,250

Depreciation 462,729 453,410 - - - - Transfers Out - - - - - - Adjustments to GAAP Basis 168,334 30,147 - - - -

TOTAL REQUIREMENTS 738,218 592,626 801,000 814,600 654,250 654,250

ENDING UNRESTRICTED NET POSITION 811,696 1,228,921 1,696,621 1,683,021 2,149,031 2,149,031

Note: The schedule of Unrestricted Net Position for the Proprietary Fund is for operations only.

With a purpose of this fund being to accumulate resources (see above), the fund does not follow the Borough'sstandard Reserve Policies. Instead, it accumulates funds based on the need to replace the various vehicles andequipment as the assets' useful lives expire. (The Borough's Reserve Policies are in the Fiscal Policies section underthe Appropriation Ordinance tab.)

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Debt Service FundEstimated Fund Balance


BEGINNING FUND BALANCE 1,061,830 1,702,124 4,267,190 4,267,190 467,190 467,190 (Committed)

RESOURCES/REVENUESInterest Earnings - 4 - - - - Miscellaneous Revenue - - - - - -

TOTAL REVENUES - - - - - -

Bond ProceedsTransfers In 15,580,800 17,508,859 15,216,100 15,216,100 17,380,390 17,380,390

TOTAL AVAILABLE 16,642,630 19,210,987 19,483,290 19,483,290 17,847,580 17,847,580

REQUIREMENTS/EXPENDITURESPrincipal Retirement of Bonds 10,850,000 11,265,000 13,195,000 13,195,000 12,635,000 12,635,000Interest on Bonds 4,089,056 3,677,497 5,817,686 5,817,686 5,001,985 5,001,985Fiscal Paying Agent Fees & Other 1,450 1,300 3,414 3,414 3,405 3,405

TOTAL EXPENDITURES 14,940,506 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390Payment to Refund BondEscrow Agent - - - - - -


Reserve Adjustment - - - - - - ENDING FUND BALANCE 1,702,124 4,267,190 467,190 467,190 207,190 207,190 (Committed)

the obligated funds, there is no need to maintain any amount of fund balance. Fund balances vary through the

ings and fiscal paying agent fees.years due to estimations used for upcoming, but unsold, bond obligations and to the variability of interest earn-

This fund accounts for the payments of principal, interest, and related expenditures on general obligation debt.The debt is for education, and general government construction. The payments are funded primarily by contributions from the General Fund.

Given the nature of this fund, described above, with current year payments funded by current contributions from

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EducationEstimated Fund Balance

The School District is governed by an independently elected school board which is responsible for adoption of theSchool District's annual budget. However, the Borough Assembly is responsible for determining the amount of, andappropriating the Borough's direct appropriation to education. The Borough Assembly is also responsible for levying taxes and collecting and distributing the local support amount to the School District. The School District cannot borrow funds, but the Borough may and does issue bonds to finance school construction.

All land and school buildings are owned and accounted for by the Borough and are provided to the School Districtwithout charge. Schools located on military bases are operated by the Borough School District through School District, State, and U.S. Department of Education agreements. Ownership of the on-base schools is being individually transferred to the Borough as new on-base schools are constructed or existing schools renovated to Borough standards with State and Federal construction funds.


ENDING FUND BALANCE 4,342,757 15,425,238 - - - - (Unassigned)

Note: Presentation includes the Operating fund only.

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EXPENDITURE BUDGET

*Carlson Center Enterprise Fund

Department of Assembly

Assembly

Elections Records

Management

Borough Clerk


PROGRAM BUDGET SUMMARY DEPARTMENT OF ASSEMBLY

MISSION/Program Description THE LEGISLATIVE POWER OF THE FAIRBANKS NORTH STAR BOROUGH IS VESTED IN THE ASSEMBLY. THE MISSION OF THE FAIRBANKS NORTH STAR BOROUGH ASSEMBLY AND STAFF IS TO PROVIDE THE COMMUNITY QUALITY PUBLIC SERVICE IN PARTNERSHIP WITH ITS CITIZENS, SCHOOLS, OTHER GOVERNMENTAL AGENCIES AND BUSINESS COMMUNITY BY PROVIDING A FULL RANGE OF MUNICIPAL SERVICES AND MAINTAINING COMMUNITY VALUES. The Assembly formulates policies and ordinances to guide the orderly development and administration of the Borough. Major Long-Term Issues and Concerns � Provide a sufficient level of funding to sustainably meet the needs of borough residents. � Provide affordable, sustainable local education funding that prepares our students for success. � Fund high quality capital and operational maintenance programs that ensure the continued use and

economic value of borough assets. � Continue to support local and statewide efforts to bring natural gas to borough residents. � Continue to work with federal, state and local entities to resolve the PM2.5 air pollution issues. � Support the needs of Borough Road and Fire Service Areas. � Continue to ensure Alaska Public Employees’ Retirement System (PERS) / Alaska Teachers’

Retirement System (TRS) agreement is upheld. � Provide affordable recycling and solid waste services within the borough.

Objectives for FY 2018

� Protect and improve the quality of life for Borough citizens through adoption of policy and programs that

reflect the values, needs, and desires of Borough residents. � Maintain the highest standard of conduct in the performance of our public duties; reflect the priorities of

Borough citizens by providing quality services without sacrificing fiscal responsibility. � Work with partners to leverage economic opportunities presented by significant Department of Defense

(DoD) investment in our region. � Reduce the cost of energy for all Borough citizens. � Support the adoption and implementation of regulations to reduce PM2.5 air pollution in the borough. � Support the adoption and implementation of a program to provide borough-wide recycling of solid waste

material. Significant Budget Changes � The budget reflects a significant increase for audit services due to single audit findings that will require

a more intensive "high risk" audit in the next two fiscal years.

Previous Year’s Accomplishments � Enacted legislation that continued to improve the quality of life for Borough residents. � Resolved the TAPS valuation litigation issue for the next five years. � Advanced the mission of the Interior Gas Utility, and made progress toward bringing affordable natural

gas to the majority of Borough citizens. � Enacted regulations and zoning for marijuana and marijuana establishments. � Enacted legislation regarding PM 2.5 air quality control program and voluntary burn cessation program. � Began a centralized recycling program.

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2013/14 2014/15 2015/16 2016/17* 2017/18*Measures Actual Actual Actual Budget BudgetMeasure 1. Documents Processed 453,521 462,010 455,791 451,298 458,082Measure 2. Number Appeals Processed 3 1 7 8 8Measure 3. Petitions/Supplemental Submitted 1 2 2 1/1 2Measure 4. Meetings noticed & packets processed timely 100% 100% 100% 100% 100%Measure 5. Number of Documents Microfilmed/Scanned 545,000 548,280 526,260 580,000 474,000Measure 6. Number of evening meetings/hours (Assembly) 99/249 99/215 75/209 85/240 80/220Measure 7. Number of staff evening mtgs/hrs (Assembly/BOE) 104/461 109/430 85/404 95/480 90/440

Additional Statistical Accomplishments

Ordinance/Resolutions & Reserch RequestsOrdinance and Resolutions 177 165 167 180 180Research Requests 366 290 240 300 300

Preparation for MeetingsPaper - Agenda Packets prepared, distributed 854 713 597 600 600Electronic agenda packets prepared & distributed 2,128 2,280 2,012 2,100 2,100 Printed pages saved by electronic packets 169,862 146,000 177,054 170,000 170,000Minutes and Action Statements (Regular, Special & Committee Mtg) 137 110 110 120 120Notifications sent - DPO's, other notifications. 819 916 474 900 900Advertising (News Page and other) 758 818 663 700 700

General Day to DayPhone Calls 29,800 31,616 29,640 30,000 30,000 Emails 151,600 152,000 156,600 153,000 153,000 Counter 3,890 4,100 3,300 4,200 4,200 Contracts, leases and agreements 1,137 1,200 1,320 1,200 1,200 Copy/Print/Scan Documentation 275,460 280,000 271,790 275,000 275,000 Information Posted on Web Site 1,360 1,170 1,248 1,300 1,300 Process TA, PO, BT, P-card 586 459 241 260 260

Elections - Regular - Run Off and SpecialRegular\Run Off Elections (Borough, Fairbanks, NP) 3 3 3 3 3 Candiate Information Reviewed/Processed 10 16 16 11 12 Absentee Ballots Mailed/Electronic Transmission 131 283 307 245 350 Absentee Voters In Person 471 634 1,281 770 1,000 Notification to Election Officials/Facilities 328 304 231 260 260 Canvass Board/Ballots reviewed and Processed 13,100 14,368 17,255 12,555 19,000 Special Elections (Includes Special Service Area Elections) 2 0 0 0 0 Service Area Elections (Road & Fire) 15 9 4 10 10 Absentee Ballots Mailed /Electronic Transmission/In Person 239 227 76 180 180 Notification - DPO Mailed 5,630 1,625 941 1,300 1,300 Canvassed Board/Ballots Reviewed and Processed 191 200 76 160 160 Advertisements - Regular, Special & Service Area 109 96 73 80 80 Initiative Petition Applications Received/Certified 1/1 1/1 2/2 1/1 1/1Initiative Petitions & Supplementals Issued Sponsors/Reviewed 50/42 40/36 81/73 87/77 80/80Initiative Petitions Certified 1 1 2 1 2

RecordsProcessed - Retrieved for Departments 410 400 280 300 300 Destroyed per Retention Schedule (boxes) 164 122 178 200 200Destroyed per Retention Schedule (electronic) N/A N/A 5,099 6,000 6,000 Records Microfilmed (images) 302,000 309,600 273,900 320,000 214,000 Restoration of Historical records preserved 3 binders 3 binders 15 binders N/A N/ARecords Scanned (images) 243,000 238,680 252,360 260,000 260,000 Boxes scanned 205 238 160 200 200

Quasi-Judicial BoardsBoard of Adjustment Appeals Filed 2 2 7 8 8 Board of Equalization - appeals heard 12 30 53 55 55 Assembly Board of Ethics 0 0 0 0 0 * Estimated

Dept: AssemblyDiv: All Divisions - Assembly/Clerk/Elections/Records

Measures & Statistical Accomplishments

78


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - - - - - Temporary Salaries 99,600 98,500 99,600 99,600 99,600 99,600 Benefits 8,506 8,543 9,660 9,660 9,360 9,360 Subtotal: 108,106 107,043 109,260 109,260 108,960 108,960

COMMODITIES Office Supplies 967 978 500 500 500 500 Computer Supplies 2,216 2,335 3,600 3,600 2,700 2,700 Operating Supplies 95 113 100 100 100 100 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 3,278 3,426 4,200 4,200 3,300 3,300

CONTRACTUAL SERVICES Professional Services 280,374 294,198 278,600 278,600 294,800 294,800 Communications - - - - - - Travel 15,200 20,050 19,000 19,000 19,000 19,000 Professional Dues/Meetings 44,678 45,865 45,320 45,320 45,320 45,320 Training 7,336 3,048 7,220 7,220 7,220 7,220 Advertising, Printing & Binding 2,167 2,230 6,300 6,300 6,300 6,300 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 150 1,205 1,000 1,000 1,000 1,000 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 5,127 13,415 10,550 10,550 10,550 10,550 Subtotal: 355,032 380,011 367,990 367,990 384,190 384,190

Grants Local Match & Indirect Costs - - - - - -

CAPITAL OUTLAY Controlled Assets 2,355 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 2,355 - - - - -

GRAND TOTAL: 468,771 490,480 481,450 481,450 496,450 496,450

FUNDING SOURCE: General Fund Revenues

Div: AssemblyDept: Assembly

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PROGRAM BUDGET SUMMARY DEPARTMENT OF ASSEMBLY – OFFICE OF BOROUGH CLERK DIVISION

MISSION STATEMENT

THE OFFICE OF THE BOROUGH CLERK PROVIDES THE PROFESSIONAL LINK BETWEEN CITIZENS, LOCAL GOVERNING BODIES, BOROUGH ADMINISTRATION AND AGENCIES OF GOVERNMENT AT ALL LEVELS. The Borough Clerk must adhere to constitutional government and laws of the community and state; impart standards of quality and integrity that merit public confidence; and maintain professional ethical standards. The Clerk is responsible for administrative support to the Assembly; accurate records of proceedings of the governing body; administration of Borough elections; maintaining all records of the Borough; research and development of ordinances, resolutions, and reports; provide public information to citizens of the borough; serve as a conduit to the Administration from the Assembly. Major Long-Term Issues and Concerns � Continue to challenge, develop, train and improve the administration of the office, to ensure consistent

and sound management practices, in order to fulfill the responsibilities of the Office of the Borough Clerk.

Objectives for FY 2018 � Ensure public access to their local government and public information.

� Continue to provide professional and efficient administrative support to the Assembly.

� Provide valuable training opportunities for staffs’ professional growth. Significant Budget Changes � The budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

personnel changes.

� Reduced training budget. Previous Year’s Accomplishments � Successfully published 92 assembly/committee and board of equalization meeting notices and agendas

to meet FNSB code and OMA requirements.

� Provided professional staff support to the assembly for 75 evening and Saturday meetings, seven daytime meetings, and 10 board of equalization meetings (404 hours of combined staff support hours).

� Improved internal procedures to streamline the preparation of assembly and committee meetings agenda and agenda packets.

� Provided professional etiquette and manners when interacting with customers resulting in positive feedback from both internal and external customers.

� Continued to maintain department websites (assembly, borough clerk and election).

� Successfully completed the recodification of the FNSB Code with the Legal department.

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82

Dept: AssemblyDiv: Clerk's Office


PERSONNEL SERVICES Permanent Salaries 346,879 362,087 375,930 375,930 388,200 388,200 Overtime Wages 5,733 4,131 7,000 7,000 7,000 7,000 Temporary Salaries - 5,581 7,000 7,000 7,000 7,000 Benefits 248,634 249,165 240,390 240,390 250,420 250,420 Subtotal: 601,246 620,964 630,320 630,320 652,620 652,620

COMMODITIES Office Supplies 4,105 2,781 4,000 4,000 3,400 3,400 Computer Supplies 611 521 500 500 500 500 Operating Supplies - - - - - - Books and Periodicals 795 177 790 790 400 400 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 5,511 3,479 5,290 5,290 4,300 4,300

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 814 774 890 890 650 650 Training 5,063 7,842 7,600 7,600 5,400 5,400 Advertising, Printing & Binding 95,102 99,078 105,000 105,000 105,000 105,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 657 690 460 460 660 660 Subtotal: 101,636 108,384 113,950 113,950 111,710 111,710

Grants Match, Indirect, Awaiting Budget - - - - - -


GRAND TOTAL: 709,893 732,827 749,560 749,560 768,630 768,630

FUNDING SOURCE: General Fund Revenues & Fees Listed below: Miscellaneous Revenue - City of Fairbanks & North Pole Election Costs 20,500 FNSB Code Supplement Subscriptions, filing fees, Board of Adjustment Fees & copy fees - Total Fees: 20,500

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PROGRAM BUDGET SUMMARY

DEPARTMENT OF ASSEMBLY – ELECTION DIVISION

MISSION/Program Description ADMINISTER AND CONDUCT MUNICIPAL ELECTIONS IN ACCORDANCE WITH APPLICABLE LOCAL, STATE, AND FEDERAL ELECTION LAWS IN THE HIGHEST POSSIBLE STANDARDS. The Borough Clerk is responsible for programming and processing municipal elections including elections of the cities of Fairbanks and North Pole. Knowledge of election laws (federal, state and local) is imperative in performing the mission of this division. Major Long-Term Issues and Concerns � Federal laws that affect state and local elections require constant monitoring.

� Recruiting competent election workers for the October Borough, City of Fairbanks and North Pole Elections and Service Area Elections.

� Work to get Federal and State election laws passed that enhance the election process while protecting the rights of citizens.

� Monitor and review Alaska Statutes on election laws making changes to the Borough’s process as needed.

� The future replacement of the State of Alaska ballot tabulation system and its effect on current system and equipment used in municipal elections.

� The continued availability of refurbishing existing memory cards used in the ballot tabulation system. Objectives for FY 2018 � Conduct efficient and litigation free elections. � Conduct training for election workers and have 100 percent participation. � Review election code and procedures. � Increase voter awareness of local elections. Significant Budget Changes

None Previous Year’s Accomplishments

� Prepared, programmed and conducted Regular Municipal Elections (to include the Fairbanks North Star Borough, City of Fairbanks and City of North Pole).

� Conducted Borough elections free of litigation. � Established procedures for service areas to pay for spring elections to increase their mill levy for

services provided and other service area elections, excluding boundary/annexation elections. � Conducted four service area elections in November 2016 and three service area elections in March

2017. � Conducted a total of seven training sessions, for chair and co-chairs, precinct election officials overview,

Women League of Voters (WLV) (40 precinct chairs and co-chairs, approximately 140 precinct election officials, and 6 representatives of the WLV).

� Prepared and published an Informational Insert for the ballot initiatives for the Regular Election, as required by code.

� Filed an Independent Expenditure report with the Alaska Public Offices Commission for the inclusion of the pro and con statement within the Informational Insert.

� Developed a vote local campaign “Our Town, Your Vote” “Vote Local”.

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86

Dept: AssemblyDiv: Elections


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - 500 500 500 500 Temporary Salaries 33,650 37,474 37,000 37,000 37,000 37,000 Benefits 56 199 600 600 600 600 Subtotal: 33,706 37,673 38,100 38,100 38,100 38,100

COMMODITIES Office Supplies 694 739 750 750 750 750 Computer Supplies 106 - - - - - Operating Supplies 179 78 250 250 250 250 Books and Periodicals 219 219 220 220 220 220 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,198 1,036 1,220 1,220 1,220 1,220

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 32 31 50 50 50 50 Travel 300 364 300 300 300 300 Professional Dues/Meetings 261 335 350 350 350 350 Training - 5,100 3,000 3,000 3,000 3,000 Advertising, Printing & Binding 46,452 41,851 56,500 56,500 55,500 55,500 Insurance and Bonding - - - - - -

Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 17,599 22,158 23,000 23,000 23,300 23,300 Subtotal: 64,644 69,839 83,200 83,200 82,500 82,500


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - - - - - -

GRAND TOTAL: 99,548 108,548 122,520 122,520 121,820 121,820

FUNDING SOURCE: General Fund Revenues & Fees Listed below: Miscellaneous Revenue - City of Fairbanks & North Pole Election Costs 22,000 FNSB Code Supplement Subscriptions, filing fees, Board of Adjustment Fees & copy fees 5,400 Total Fees: 27,400

87


PROGRAM BUDGET SUMMARY DEPARTMENT OF ASSEMBLY – RECORDS MANAGEMENT DIVISION

MISSION/Program Description THE MISSION OF THE RECORDS MANAGEMENT DIVISION IS TO PRESERVE ALL PUBLIC RECORDS OF THE FAIRBANKS NORTH STAR BOROUGH. The Borough Clerk is responsible for managing and overseeing compliance with borough, state, and federal laws and regulations relating to the preservation and destruction of electronic and physical records. Establishing and adhering to standards of quality and integrity to ensure public confidence in compliance with federal and state records retention guidelines. Major Long-Term Issues and Concerns � Continued delay in completion of the financial records tie-in from ONESolution into Encompass. � Continuation of the borough-wide implementation of Encompass electronic records management

program for non-financial records. � Transition from borough-wide microfilm scanning of long-term records to digital scanning using the

Encompass electronic records management software. � Conversion of paper records in the Records Center to borough-wide electronic records system. � Environmental concerns with the storage of borough-wide physical records within the Markia Street

Maintenance/Warehouse. Objectives for FY 2018 � Continue evaluation and update of current records management policies and procedures. � Finalize borough-wide department retention schedules and begin building non-financial applications

within Encompass electronic records management system. Transition scanning to departments and provide appropriate training.

� Implement work flow process for ordinances, resolutions and agenda items within the Encompass, the electronic records management system.

� Continue working to reduce paper records stored in Records Center. � Continue monthly Records Governance Committee meetings. Significant Budget Changes � Reduction of .80 FTE Perm-Term position (used for microfilming Public Works construction project

files) ending June 30, 2017. � Increased temporary salaries to assist with destruction runs (loading and unloading boxes from

warehouse to landfill) and building applications in Encompass. � Reduction in annual maintenance cost due to replacement of i7300 scanner with ST ViewScan III unit.

Previous Year’s Accomplishments � Established a Records Governance Committee to evaluate and update borough-wide business

processes, policies and procedures of Records Management, and prioritize objectives of the electronic records management system.

� Vetted out 18 of 18 borough-wide department retention schedules, with newly created retention schedule template.

� Collaborated with Computer Services to launch two pilot non-financial applications for HR Risk Insurance Policies, and the division of Records Management within Encompass.

� Updated forms; evaluated and changed procedures within the records management function, including the process and procedures for destruction.

� Continue training new employees in the use of TAB Fusion and Encompass. � The evening .80 perm-term position has successfully converted an estimated 56 boxes of Public Works

project records from paper to microfilm, for transfer to the electronic records management system.

89











90

Dept: AssemblyDiv: Records Management


PERSONNEL SERVICES Permanent Salaries 218,555 147,168 199,790 199,790 179,470 179,470 Overtime Wages 3,435 1,275 6,000 6,000 6,000 6,000 Temporary Salaries - 18,955 - - 19,630 19,630 Benefits 138,220 99,673 128,820 128,820 119,060 119,060 Subtotal: 360,210 267,071 334,610 334,610 324,160 324,160

COMMODITIES Office Supplies 5,185 4,583 4,550 4,550 4,550 4,550 Computer Supplies 309 949 400 400 400 400 Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 5,494 5,532 4,950 4,950 4,950 4,950

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 715 272 500 500 500 500 Travel - 4 20 20 20 20 Professional Dues/Meetings 625 95 440 440 440 440 Training 1,286 1,689 4,800 4,800 3,800 3,800 Advertising, Printing & Binding 30 26 50 50 - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 23,637 25,875 28,410 28,410 21,300 21,300 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 390 456 700 700 700 700 Equipment Leases - - - - - - Other Contractual Services 9,295 23,748 9,750 9,750 10,340 10,340 Subtotal: 35,978 52,165 44,670 44,670 37,100 37,100


CAPITAL OUTLAY Controlled Assets 1,950 1,081 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,950 1,081 - - - -

GRAND TOTAL: 403,632 325,849 384,230 384,230 366,210 366,210

91

Dept: AssemblyDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 565,434 509,255 575,720 575,720 567,670 567,670 Overtime Wages 9,168 5,406 13,500 13,500 13,500 13,500 Temporary Salaries 133,250 160,510 143,600 143,600 163,230 163,230 Benefits 395,416 357,580 379,470 379,470 379,440 379,440 Subtotal: 1,103,268 1,032,751 1,112,290 1,112,290 1,123,840 1,123,840

COMMODITIES Office Supplies 10,951 9,081 9,800 9,800 9,200 9,200 Computer Supplies 3,242 3,805 4,500 4,500 3,600 3,600 Operating Supplies 274 191 350 350 350 350 Books and Periodicals 1,014 396 1,010 1,010 620 620 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 15,481 13,473 15,660 15,660 13,770 13,770

CONTRACTUAL SERVICES Professional Services 280,374 294,198 278,600 278,600 294,800 294,800 Communications 747 303 550 550 550 550 Travel 15,500 20,418 19,320 19,320 19,320 19,320 Professional Dues/Meetings 46,378 47,069 47,000 47,000 46,760 46,760 Training 13,685 17,679 22,620 22,620 19,420 19,420 Advertising, Printing & Binding 143,751 143,185 167,850 167,850 166,800 166,800 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 23,787 27,080 29,410 29,410 22,300 22,300 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 390 456 700 700 700 700 Equipment Leases - - - - - - Other Contractual Services 32,678 60,011 43,760 43,760 44,850 44,850 Subtotal: 557,290 610,399 609,810 609,810 615,500 615,500



GRAND TOTAL: 1,681,844 1,657,704 1,737,760 1,737,760 1,753,110 1,753,110

FUNDING SOURCES: General Fund Revenues

92


Mayor

Department of Mayor

(Non-Areawide) Economic

Development *

(Areawide) Economic

Development

Mayor’s Office

* For current data see (Areawide) Economic Development



MAYOR’S DEPARTMENT – SUMMARY

MISSION THE FAIRBANKS NORTH STAR BOROUGH IS DEDICATED TO RESPECTING, PROTECTING, AND ENHANCING THE BEST INTERESTS OF THE COMMUNITY, BALANCED WITH INDIVIDUAL FREEDOMS BY PROVIDING PRINCIPLED LEADERSHIP AND COMMUNITY DRIVEN, COST EFFECTIVE AND EFFICIENT GOVERNMENT SERVICES. Major Long-Term Issues and Concerns

� Air Quality � Operational Excellence and Efficiency � Securing Military Missions and Installations � Reduce Energy Costs within the Borough � Economic Growth

Goals and Objectives for FY 2018

� Finalize implementation of the Mayor’s operational strategic plan � Invest in and support our employees as they work to provide excellent services to our community � Identify and facilitate exploitation of new opportunities to strengthen and diversify our local

economy � Implement fiscal management strategies that help ensure long-term fiscal stability � Strengthen and improve internal and external relationships � Continue to build and refine an internal culture of exceptional customer service � Implement Assembly directive to improve code enforcement � Exercise often and continuously improve our emergency and continuity of operations response

plans � Adopt innovative strategies that insulate or shelter the Borough from fiscal challenges at the state � Improve internal and external communications processes related to how the Borough handles

complaints, requests and reports � Escalate efforts to engage citizens, state and federal agencies in PM2.5 emissions reductions � Reengineer or automate business processes to improve operational efficiency and increase the

value of services � Monitor expansion efforts of the Interior military mission; quickly engage disruptive threats to

continued basing of the Stryker Brigade and Apache Attack Helicopters at Ft. Wainwright and the future basing of F-35’s at Eielson Air Force Base

� Continue to assist the Interior Gas Utility in its mission and ultimately meet the goals of the Interior Energy Project

� Maintain careful budget discipline and healthy fund balance reserves

93

Dept: MayorDiv: Mayor's Office - Administration


PERSONNEL SERVICES Permanent Salaries 445,649 435,026 440,140 440,140 452,640 452,640 Overtime Wages 20,699 21,309 15,000 15,000 18,000 18,000 Temporary Salaries 8,170 1,797 6,720 6,720 3,720 3,720 Benefits 285,416 294,198 285,570 285,570 297,790 297,790 Subtotal: 759,934 752,330 747,430 747,430 772,150 772,150

COMMODITIES Office Supplies 4,519 4,174 4,000 4,000 4,000 4,000 Computer Supplies - 1,330 500 500 500 500 Operating Supplies 51 50 - - - - Books and Periodicals 3,612 1,779 3,000 3,000 2,000 2,000 Repair and Maint. Supplies - - 200 200 200 200 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 8,182 7,333 7,700 7,700 6,700 6,700

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 111 525 8,200 8,200 1,200 1,200 Travel 18,159 24,505 20,000 20,000 20,000 20,000 Professional Dues/Meetings 5,590 5,390 6,000 26,000 18,000 18,000 Training 4,757 - 1,500 1,500 1,500 1,500 Advertising, Printing & Binding 11,283 8,890 6,500 6,500 8,500 8,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 58 1,093 5,000 5,000 5,000 5,000 Subtotal: 39,958 40,403 47,200 67,200 54,200 54,200


CAPITAL OUTLAY Controlled Assets 3,000 2,046 - 5,152 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 3,000 2,046 - 5,152 - -

GRAND TOTAL: 811,074 802,112 802,330 827,482 833,050 833,050


95

FY 2017 – 2018 Budget Fairbanks North Star Borough


MAYOR’S DEPARTMENT – ECONOMIC DEVELOPMENT – AREAWIDE MISSION/Program Description

THE MISSION OF THE ECONOMIC DEVELOPMENT DIVISION IS TO GROW, DIVERSIFY, AND DEFEND THE FAIRBANKS NORTH STAR BOROUGH’S ECONOMIC BASE. In partnership with local, regional, state, and national partners, facilitate the diversification and growth of the local, regional and state economy. This is accomplished by educating the FNSB community about its economy, developing a strategy based upon this understanding, and implementing agreed strategies. This Division works with the Economic Development Commission; manages the Borough’s Alaska Regional Development Organization’s projects; partners with the University and local, state, and national entrepreneurial development organizations; ensures the Comprehensive Economic Development Strategy reflects the community’s economic strategy and partners with community organizations to implement it. Major Long Term Opportunities and Concerns The FNSB Economic Development Division works to position the Borough for sustainable growth by focusing on diversification, investment and expansion of our economic base, ultimately resulting in economic resilience for our community. The effects of substantially diminished state oil revenues and significant reductions in statewide spending has created anxiety and uncertainty across the state, as the net effects of Alaska’s fiscal crisis have started to impact the finances of nearly all Alaska municipalities. Despite the challenges shared by all Alaskans, Fairbanks is fortunate to have uniquely different economic enablers as compared to any Alaska community. The Fairbanks North Star Borough has seen unprecedented growth at Fort Wainwright with the arrival of Apache attack helicopter and Grey Eagle UAV missions. Eielson Air Force Base and Clear Air Force Station are in the beginning stages of base build up projects, collectively valued at over $1.5 billion, in anticipation of new F-35 Joint Strike Fighter and Long Range Discrimination Radar missions. Both projects are estimated to bring over 2,000 new families to our community, thousands of new jobs, and hundreds of millions of dollars annually of new cash flows injected into the Fairbanks economy. In addition to expanded military missions, Fairbanks is seeing and experiencing new growth opportunities such as locally grown agriculture and small-scale biomass heat and power generation with both in-state and global markets. Objectives for FY 2018

� Continue implementation of the Comprehensive Economic Development Strategy (CEDS) � Monitor and participate in Municipal Advisory Gasline Project Review Board (MAG Board) to help

craft a fair and balanced Payment in Lieu of Taxes system for the proposed Alaska LNG Project that ensures the FNSB receives adequate community impact payments arising from project construction

� Provide principled leadership for the Interior Energy Project efforts to combine the Interior Gas Utility (IGU) with the Alaska Industrial and Export Development Authority (AIDEA) owned Fairbanks Natural Gas Utility to ultimately deliver sustainable, affordable energy to Interior Alaska

� Facilitate implementation of Property Assessed Clean Energy (PACE) legislation in the Alaska Legislature. Craft PACE implementation strategy for the Borough

� Facilitate implementation of Military Facility Zones (MFZ) (i.e. financing districts) legislation in the Alaska legislature. Develop MFZ implementation strategy

97

2013/14* 2014/15* 2015/16* 2016/17* 2017/18*Measures**** Actual Actual Actual Budget Budget

Measure 1. Change in Gross Domestic Product

(Millions of Dollars)*** $5,377 $5,466 $5,441 $5,300 NA

Measure 2. FNSB annual average monthly wage,

all industries** $3,997 $4,097 $4,190 $4,200 NA

Measure 3. FNSB Civilian Labor Force Unemployment NA

Rate (Annual) **** 7.4% 6.2% 5.2% 5.6% NA

* Based on calendar year** Source: Alaska Department of Labor and Workforce Development, Research and Analysis Section; Quarterly Census of Employment & Wages - Annual Review 2016*** Source: U.S. Department of Commerce, Bureau of Economic Analysis http://www.bea.gov

**** Source: Fairbanks North Star Borough Community Research Quarterly, Fall 2016


The FNSB intends to measure the success of this section by the use of the following measures, over time.

Dept: Mayor's OfficeDiv: Economic Development

98

Dept: MayorDiv: Economic Development - Areawide


PERSONNEL SERVICES Permanent Salaries 15,739 41,874 94,480 94,480 96,870 96,870 Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits 15,323 25,046 59,140 59,140 61,220 61,220 Subtotal: 31,062 66,920 153,620 153,620 158,090 158,090

COMMODITIES Office Supplies - - - 1,000 250 250 Computer Supplies - - - - 500 500 Operating Supplies - - - - - - Books and Periodicals - - - - 250 250 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: - - - 1,000 1,000 1,000

CONTRACTUAL SERVICES Professional Services 23,006 31,169 20,000 20,000 20,000 20,000 Communications - - - - - - Travel 21,302 17,796 12,000 12,000 16,000 16,000 Professional Dues/Meetings 502 1,340 - - 1,000 1,000 Training - - 3,300 3,300 1,800 1,800 Advertising, Printing & Binding 84 - 6,000 6,000 11,000 11,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 18,455 55,002 20,000 20,000 30,000 40,000 Subtotal: 63,349 105,307 61,300 61,300 79,800 89,800

Grants Match, Indirect, Awaiting Budget - - 67,580 61,428 141,430 141,430


GRAND TOTAL: 97,627 172,227 282,500 277,348 380,320 390,320


99

Dept: MayorDiv: Economic Development - Non-Areawide


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits - - - - - - Subtotal: - - - - - -

COMMODITIES Office Supplies 34 - 250 250 - - Computer Supplies - 90 500 500 - - Operating Supplies - - - - - - Books and Periodicals - - 250 250 - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants 36 - - - - - Equipment Parts - - - - - - Subtotal: 70 90 1,000 1,000 - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 37,116 3,642 4,000 4,000 - - Professional Dues/Meetings 6,583 775 500 500 - - Training - - - - - - Advertising, Printing & Binding 15,300 18,323 5,000 5,000 - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 49,535 28,636 10,000 10,000 - - Subtotal: 108,534 51,376 19,500 19,500 - -

Grants Match, Indirect, Awaiting Budget - - 103,500 103,500 - -

CAPITAL OUTLAY Controlled Assets - 2,411 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 2,411 - - - -

GRAND TOTAL: 108,604 53,877 124,000 124,000 - -

FUNDING SOURCE: Non-Areawide Fund Revenues

101

Dept: MayorDepartmental Summary


Personnel Services Permanent Salaries 461,388 476,900 534,620 534,620 549,510 549,510 Overtime Wages 20,699 21,309 15,000 15,000 18,000 18,000 Temporary Salaries 8,170 1,797 6,720 6,720 3,720 3,720 Benefits 300,739 319,244 344,710 344,710 359,010 359,010 Subtotal: 790,996 819,250 901,050 901,050 930,240 930,240

Commodities Office Supplies 4,553 4,174 4,250 5,250 4,250 4,250 Computer Supplies - 1,420 1,000 1,000 1,000 1,000 Operating Supplies 51 50 - - - - Books and Periodicals 3,612 1,779 3,250 3,250 2,250 2,250 Repair and Maint. Supplies - - 200 200 200 200 Clothing Supplies - - - - - - Motor Fuels and Lubricants 36 - - - - - Equipment Parts - - - - - - Subtotal: 8,252 7,423 8,700 9,700 7,700 7,700

Contractual Services Professional Services 23,006 31,169 20,000 20,000 20,000 20,000 Communications 111 525 8,200 8,200 1,200 1,200 Travel 76,577 45,943 36,000 36,000 36,000 36,000 Professional Dues/Meetings 12,675 7,505 6,500 26,500 19,000 19,000 Training 4,757 - 4,800 4,800 3,300 3,300 Advertising, Printing & Binding 26,667 27,213 17,500 17,500 19,500 19,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 68,048 84,731 35,000 35,000 35,000 45,000 Subtotal: 211,841 197,086 128,000 148,000 134,000 144,000


Capital Outlay Controlled Assets 6,216 4,457 - 5,152 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 6,216 4,457 - 5,152 - -

GRAND TOTAL: 1,017,305 1,028,216 1,208,830 1,228,830 1,213,370 1,223,370

FUNDING SOURCES: General Fund Revenues Non-Areawide Fund Revenues

102


Mayor

Department of Law

Law

Assembly School District

Depicts Reporting Responsibility



DEPARTMENT OF LAW MISSION/Program Description OUR MISSION IS TO PROVIDE TO OUR CLIENTS TIMELY, HIGH-QUALITY, AND PROFESSIONAL LEGAL SERVICES IN A COST-EFFECTIVE AND RESPONSIVE MANNER. We serve three primary clients: the Assembly, the Administration (Mayor and Departments) and the School District. Because our clients provide a vast array of services, our attorneys have to be knowledgeable in numerous and varied areas of law including land use, legislative drafting, personal injury, employment, taxation, education, transportation, environmental, condemnation, grants, code enforcement, civil rights, criminal law, public records/meetings, and public ethics. Our work in these areas is primarily performed through four distinct functions: Advisory, legislative, litigation, and contract review. Major Long-Term Issues and Concerns � Continue to challenge, develop and update our legal skills and talents in order to ensure that our clients have

available necessary expertise, minimize outside counsel costs, enable excellence in our work, and improve departmental efficiency in the delivery of legal services.

� Handling unpredictable and sporadic increases of legal matters.

� Transitioning from more experienced, long-term employees.

Objectives for FY 2018 � Provide high-quality, reliable, and timely legal advice and customer service to the Mayor, Borough

Departments, Assembly, and School District. � Continue to work proactively with all of our clients to identify and manage legal issues early before they result

in substantial disputes or litigation. Significant Budget Changes � None. Previous Year’s Accomplishments Settlement of TAPS litigation including resolution of valuation through 2020. Assisted Human Resources with various grievance actions and successfully obtained dismissal of three complaints filed with the Alaska State Human Rights Commission. Assisted with recodification of Borough code. Obtained favorable ruling in superior court regarding the taxability of military housing on Eielson AFB. Worked with health plan on various subrogation liens resulting in recovery of payments. Resolved several workers compensation matters through hearings/settlements. Continued to provide resources and assistance to IGU. � Obtained $4,680.00 in FY17 through PFD garnishments for animal control, curfew citations, and

miscellaneous judgments. � Obtained $66,280.08 in FY16 from miscellaneous collection actions.

103

2013/14 2014/15 2015/16 2016/17* 2017/18*Measures Actual Actual Actual Budget Budget

Measure 1. Number of Billable Hours 6400 6400 6400 6400 6400Measure 2. Dollar Value of Billable Hours $1,600,000 $1,600,000 $1,600,000 $1,600,000 $1,600,000Measure 3. Average Turnaround (in days), All Documents Reviewed 1.00 1.00 1.00 2.00 2.00Measure 4. Trainings Presented 4 4 14 6 6Measure 5. Evening Mtg. (hrs) Attended by Attorneys 460 464 495 462 462Measure 6. Payments for Services by Outside Counsel $65,000 $120,000 $120,000 $120,000 $120,000


Ordinances and Resolutions Reviewed 185 146 152 168 168 For Assembly 50 36 33 45 45 For Mayor and all Borough Depts. Combined 135 110 119 123 123

Contract/Document Review by Type Contracts/Agreements 885 946 971 893 893 Deeds 45 42 47 47 47 Conflicts of Interest 27 23 64 23 23 Grants 118 75 63 90 90 Other 82 84 39 86 86

Average turnaround (in days) of Contract/Documents by Type Contracts/Agreements 1.00 1.00 1.00 1.00 1.00 Deeds 1.00 1.00 0.00 2.00 2.00 Conflicts of Interest 2.00 3.00 2.00 2.00 2.00 Grants 2.00 1.00 1.00 2.00 2.00 Other 3.00 2.00 2.00 2.00 2.00

Top 10 Legal Services Users by % Assembly 13% 15% 13% 13% 13% Assessing 5% 16% 10% 5% 5% Code Enforcement 4% 4% 4% Community Planning 6% 6% 10% 6% 6% Emergency Operations 5% 12% 5% 5% 5% Finance 6% 5% 4% 6% 6% General Services 3% 3% 3% 3% 3% Human Resources/Risk 19% 8% 18% 19% 19% Interior Gas Utility 4% Land Management Mayor 12% 17% 16% 12% 12% Public Works 2% School District 11% 7% 5% 11% 11% Transportation

Board of Equalization Appeals Attended / Findings of Fact and Conclusions of Law Prepared 12 23 43 26 26

* Estimated


Dept: Law


104

Dept: LawDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 607,459 664,179 606,200 606,200 577,330 577,330 Overtime Wages 21 139 3,670 3,670 3,670 3,670 Temporary Salaries 7,694 10,657 8,570 8,570 8,570 8,570 Benefits 397,163 437,291 383,220 383,220 368,610 368,610 Subtotal: 1,012,337 1,112,266 1,001,660 1,001,660 958,180 958,180

COMMODITIES Office Supplies 3,724 4,104 3,280 3,280 3,280 3,280 Computer Supplies - 102 500 500 500 500 Operating Supplies - - - - - - Books and Periodicals 6,603 1,637 6,000 6,000 6,000 6,000 Repair and Maint. Supplies 50 - 100 100 100 100 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 10,377 5,843 9,880 9,880 9,880 9,880

CONTRACTUAL SERVICES Professional Services 681,957 2,560 120,000 120,000 120,000 120,000 Communications (48) 57 300 300 300 300 Travel 4,617 3,106 15,000 15,000 15,000 15,000 Professional Dues/Meetings 3,430 4,025 3,970 3,970 3,970 3,970 Training 15,348 19,777 22,900 22,900 22,900 22,900 Advertising, Printing & Binding - - 800 800 800 800 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 30,004 21,081 49,180 49,180 49,180 49,180 Subtotal: 735,308 50,606 212,150 212,150 212,150 212,150



GRAND TOTAL: 1,765,421 1,168,715 1,223,690 1,223,690 1,180,210 1,180,210


Fines and Fees 5,0005,000

105


Chief of Staff

Department of Assessing

Assessing

Land Management



DEPARTMENT OF ASSESSING - ASSESSING DIVISION MISSION/Program Description THE MISSION OF THE DEPARTMENT OF ASSESSING IS TO PRODUCE THE ANNUAL TAX ROLL THAT IS FAIR, UNIFORM AND EQUITABLE, AND TO MAINTAIN AN ACCURATE AND UP TO DATE OWNERSHIP AND ADDRESS FILE FOR EVERY PROPERTY IN THE BOROUGH. ASSESSING HAS TWO PRIMARY DUTIES. ONE—administer a property assessment process that is fair, uniform, and equitable by employing the following eight procedures: 1) Locate and identify all taxable property within each taxing jurisdiction; 2) Inventory the quantity, quality, and important characteristics of all taxable property; 3) Accurately estimate the value of each taxable property; 4) Determine the extent of taxability of each property; 5) Calculate the taxable value(s) for each property; 6) Timely notify the owner(s) of the assessed value; 7) Respond to inquiries regarding methods and values, defending same during appeals; 8) Prepare and certify the official assessment roll of the entire Borough. TWO—provide up-to-date information about assessment and related property matters, a service that has grown in importance to the community over the years. Inquiries from the administration and public sector have increased significantly in recent years, requiring ever-increasing staffing resources. This is due in part to the public's growing awareness of the wealth of information, both current and historical, available in the Assessing records. Nowhere else can citizens obtain such a wide spectrum of information about a particular property. Major Long-Term Issues and Concerns � Continue to upgrade the use and efficiency of field based computers & in-house interface. � Complete transition of department staff through training of new personnel in office systems and field work. � Review and implement records management systems that minimize staff time and maximize efficiency. � Continue to update office procedures manuals for administration, appraisal and title operations. Objectives for FY 2018 � Continue the efficient and cost effective use of digital data, image files, sketches and historical data. � With support of Computer Services work on incorporating identified time saving processes that can be

handled within the powerful Aurora CAMA system for both desk and portable applications; � Create and integrate into operations a computerized system for the audit and processing of properties with

exempt status to insure compliance; � With support of Computer Services create an automated Change of Address process that works within the

Aurora CAMA system; � Explore, create and implement on-line exemption application processing and address changes with

electronic signatures; � Focus on training of the new Deputy Assessor, new Lead Appraiser, new appraisers and office staff in

policies and procedures including field operations. Significant Budget Changes � None Previous Year's Accomplishments � Completed a full review for new construction and additions, along with neighborhood reviews; � Continued the phased ongoing property exemption audit program; � Completed the last phase of a multi-year reappraisal and audit of commercial property; � Continuation of the ongoing process review of office operations, including ongoing maintenance of policies

and our appraiser’s manual; � Implementation of a mayor mandated certified mail process incorporating the power of our Aurora CAMA

System; � Implementation of an automated appeal process through the Aurora CAMA System.

107

2013/14 2014/15 2015/16 2016/17* 2017/18*

Measures Actual Actual Actual Budget Budget

1) % Change in Net Taxable no Oil & Gas 0.01% 5.18% 1.07% 2.44% 0.38%

2) % Change AS 43.56 Oil & Gas 42.21% -8.61% -4.25% -12.42% 0.09%

3) % Change in Total Net Taxable 3.59% 3.58% 0.52% 0.99% 0.36%

4) % Change in Sen Cit/Dis Vet Exmpt $ 3.30% 3.05% 8.03% 7.01% 6.50%

Additional

Statistical Accomplishments CY 2013 CY 2014 CY 2015 CY 2016 CY 2017*

Local Net Taxable w/o 43.56 Oil & Gas 7,226,523,375$ 7,601,080,923$ 7,682,268,107$ 7,869,768,119$ 7,900,000,000$

AS 43.56 Oil & Gas 951,650,030$ 869,679,750$ 832,741,900$ 729,317,160$ 730,000,000$

Total Net Taxable 8,178,173,405$ 8,470,760,673$ 8,515,010,007$ 8,599,085,279$ 8,630,000,000$

Full Value Determination 10,501,572,030$ 10,821,487,250$ 10,798,941,900$ 11,125,116,267$ 10,900,000,000$

Sen. Cit./Dis. Vet. # of Applicants 4,483 4,867 5,202 5,462 5,954

Sen. Cit./Dis. Vet. Total Value Exempt 594,646,723$ 628,574,531$ 679,059,476$ 726,650,388$ 773,882,663$

Ownership Changes 3,974 4,787 4,677 3,842 4,300

Number of Appraisals 30,036 31,000 28,455 25,871 28,000

Number of Appeals Filed 145 165 114 154 170

Number of Appeals Heard by BOE 30 12 31 29 35

Parcels per Appraiser 3,614 3,647 3,990 3,969 3,982

Total Number Taxable Parcels 43,369 43,767 43,886 43,661 43,800

New Construction 431,153,082$ 383,260,065$ 222,295,548$ 247,151,032$ 125,000,000$

Assessment Ratio 94.50% 95.00% 95.20% 94.90% 95.00%

Date Tax Roll Certified 5/30/13 5/30/14 5/30/15 6/1/16 5/30/17

* 2017/18 Budget & CY 2017 are estimates only.

CY 2016 Full Value Determination on appeal.


Dept.: AssessingDiv: Assessing


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Dept: AssessingDiv: Assessing


PERSONNEL SERVICES Permanent Salaries 1,449,046 1,408,056 1,560,130 1,560,130 1,569,430 1,548,470 Overtime Wages 6,005 4,077 9,000 9,000 9,000 9,000 Temporary Salaries 7,257 7,128 5,000 5,000 5,000 5,000 Benefits 930,566 878,824 982,760 982,760 998,040 984,790 Subtotal: 2,392,874 2,298,085 2,556,890 2,556,890 2,581,470 2,547,260

COMMODITIES Office Supplies 5,516 5,008 7,500 7,500 7,500 7,500 Computer Supplies 4,185 247 3,200 3,200 3,200 3,200 Operating Supplies 1,058 1,198 1,000 1,000 1,200 1,200 Books and Periodicals 2,734 2,493 1,800 1,800 1,530 1,530 Repair and Maint. Supplies 302 164 - - - - Clothing Supplies - 168 - - - - Motor Fuels and Lubricants 7,739 6,236 9,000 9,000 9,000 9,000 Equipment Parts 151 539 400 400 400 400 Subtotal: 21,685 16,053 22,900 22,900 22,830 22,830

CONTRACTUAL SERVICES Professional Services - - 7,000 7,000 7,000 7,000 Communications 1,375 1,500 3,900 3,900 3,900 3,900 Travel - 212 500 500 500 500 Professional Dues/Meetings 1,250 1,425 1,730 1,730 1,800 1,800 Training 10,850 11,684 17,050 17,050 17,050 17,050 Advertising, Printing & Binding 4,575 7,054 9,700 9,700 9,700 9,700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 10,300 15,600 10,700 10,700 10,400 10,400 Rent - - - - - - Utilities - - - - - - Equipment Leases 15,560 16,350 27,530 27,530 - - Other Contractual Services 2,512 5,053 11,300 11,300 11,300 11,300 Subtotal: 46,422 58,878 89,410 89,410 61,650 61,650


CAPITAL OUTLAY Controlled Assets 10,058 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 9,375 - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 19,433 - - - - -

GRAND TOTAL: 2,480,414 2,373,016 2,669,200 2,669,200 2,665,950 2,631,740


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ASSESSING - LAND MANAGEMENT DIVISION MISSION/Program Description THE LAND MANAGEMENT DIVISION IS RESPONSIBLE FOR THE PROTECTION AND MANAGEMENT OF BOROUGH OWNED LAND. The Division serves as the custodian of Borough owned lands to ensure professional management of land and resources, in the best interest of Borough citizens. Prudent and timely management of the use, acquisition, transfer, and sale of lands is conducted in an open and ethical manner; within the legal constraints of law and policy, and under the direction of the administration and assembly. Protection of Borough lands and resources from trespass, encroachment, physical and environmental degradation, are a priority. Fair and reasonable administration of the use and access to these lands is actively monitored to ensure compliance with agreements and the interests of the community at large. To the extent required by due process and authorized by the administration, the division conducts land sales in a cost effective manner; maximizing fiscal productivity through prudent budget management and market based analysis, while minimizing where possible, negative financial and physical impacts to community interests.

Major and Long Term Issues and Concerns

� Creating alternative strategies for encouraging development of large tracts of Borough owned lands by the private sector in challenging economic times.

� Land Management’s ability to protect Borough owned lands from undue degradation related to mining activity, while ensuring the safety of Borough residents concurrently accessing these lands for casual use.


� Conduct a sale of Borough owned land in the fall of 2017. � Prepare land sale projects for the fall of 2018. � Continue to review holdings for possible direct sale of FNSB remnant properties to adjoining

landowners. � Implement customer relationship management system (CRM) to maximize efficiency and

organization of customer data, lead generation and automated workflows. � Revise Borough Code and Policy to expand Land Management’s potential for direct sales. � Revise Borough Code and Policy pertaining to mining and casual use on Borough owned lands. � Continue to grant and monitor road/utility easements, rights-of-way, leases and land-use licenses. � Continue to coordinate and review land management policies and procedures with the Land

Management Advisory Commission Significant Budget Changes

� None. Previous Year’s Accomplishments

� Conducted sales of Borough owned land yielding roughly $471,000 in net revenue. � Held an Open House Work Session with local builders/developers to initiate discussion on desirable

areas for sale and/or long term lease, terms, incentives, and other critical factors. � Prepared land sale projects for the fall of 2017 through re-appropriation of funds from existing land

development projects. � Explored long term ground lease prospects for commercial and residential development of borough

land by the private sector. � Developed Land Management’s interface within Aurora for public level access of records. � Continued to develop a comprehensive community wetlands mitigation bank with a focus on high

habit value borough-owned wetlands for sale consideration. � Granted and monitored road/utility easements, rights-of-way, leases and land-use licenses on

Borough land to ensure compliance.

111


Measure 1. Number of acres sold/gross revenuegenerated (principal and interest) 0/0 1489/$318,215 132/$387,000 88/$471,435 130/$556,480

Measure 2. Number of Leases, Licenses,Easements Issued/Revenue generated(newly created) 0/0 11/$77,000 22/$9000 8/$23,050 8/$23,050

Measure 3. Total Revenue Generated from Leases, $38,146 $93,791 $102,791 $108,791 $131,841 Licenses, Easements In Place

Measure 4. Number of Personal use timber and gravel licenses issued/revenue generated 100/$3,010 62/$2,280 50/$1,800 16/$280 16/$280

Measure 5. Number of Commercial timber and

gravel contracts issued/revenue

generated 4/$4,590 2/$6,320 2/$4,500 1/$5,000 1/$5,000

Statistical Accomplishments

Number of surveys commissioned/cost 0/0 0/0 1/$40,000 5/$438,868 5/$438,868

Number of Title Reports commissioned/cost 0/0 2/$500 11/$2,750 11/$2,750 12/$3,000

Number of appraisals commissioned/cost 0/0 0/0 5/$3,400 9/$2,350 10/$6,800

Number of advertising purchase orders awarded/cost 0/0 0/0 1/$2,400 4/$3,928 5/$5,000

Number of deed of trust accounts in default 4.00 4.00 3.00 3.00 0.00 Number of non-judicial and deed in lieu of foreclosures 0.00 0.00 0.00 3.00 0.00

Number of public inquiries addressed by staff (counter) received 218 206 200 400 500

Number of applications for licenses/leases/easements received 18 23 25 16 16

Number of property inspections conducted/#acres inspected 30/10,000 30/10,000 16/4,000 40/20,000 40/20,000

Number of encroachments or trespasses detected/resolved 0/0 1/0 4/0 5/5 5/5

Number of environmental assessments contracted/cost 0/0 1/$4,900 2/$4,800 1/$2,400 1/$2,400

LM staff time (hours) in support of other departments 1,600 1,000 1,200 800 600

Number of mining applications (APMAs) reviewed 656 532 600 150 150

Number of acres acquired (fee title or lesser interest)/cost 0/$0 0/$0 7/$183,905 1/$672,000 0/$0

*Current Estimate

Dept: Assessing


The FNSB intends to measure the success of this Division by the use of the following measures, over time.

Div: Land Management

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Dept: AssessingDiv: Land Management


PERSONNEL SERVICES Permanent Salaries 303,732 315,603 333,960 333,960 339,390 339,390 Overtime Wages 842 1,226 8,000 8,000 8,000 8,000 Temporary Salaries 21,782 18,799 24,870 24,870 24,870 24,870 Benefits 188,487 194,774 216,480 216,480 221,890 221,890 Subtotal: 514,843 530,402 583,310 583,310 594,150 594,150

COMMODITIES Office Supplies 1,451 184 2,060 2,060 1,560 1,560 Computer Supplies 576 556 500 500 1,000 1,000 Operating Supplies 1,987 57 2,700 1,370 1,370 1,370 Books and Periodicals 186 85 580 580 580 580 Repair and Maint. Supplies 106 26 300 300 300 300 Clothing Supplies - - - - - - Motor Fuels and Lubricants 851 377 1,300 1,300 1,300 1,300 Equipment Parts 529 - 1,000 1,000 1,000 1,000 Subtotal: 5,686 1,285 8,440 7,110 7,110 7,110

CONTRACTUAL SERVICES Professional Services 22,216 22,776 15,750 19,750 19,750 19,750 Communications 100 258 300 300 500 500 Travel - 303 - - 1,330 1,330 Professional Dues/Meetings 864 1,013 1,400 1,400 1,400 1,400 Training 3,148 4,611 5,590 5,590 5,590 5,590 Advertising, Printing & Binding 305 3,752 750 750 4,250 4,250 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 32,907 - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 1,300 1,800 4,400 4,400 2,000 2,000 Rent - - - - - - Utilities 13 - 600 600 400 400 Equipment Leases 170 11,340 11,090 11,090 - - Other Contractual Services 11,063 4,897 31,950 27,950 24,450 24,450 Subtotal: 72,086 50,750 71,830 71,830 59,670 59,670


CAPITAL OUTLAY Controlled Assets 18,874 - - 1,330 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 18,874 - - 1,330 - -

GRAND TOTAL: 611,489 582,437 663,580 663,580 660,930 660,930

FUNDING SOURCES:General Fund

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Dept: AssessingDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 1,752,778 1,723,659 1,894,090 1,894,090 1,908,820 1,887,860 Overtime Salaries 6,847 5,303 17,000 17,000 17,000 17,000 Temporary Salaries 29,039 25,927 29,870 29,870 29,870 29,870 Benefits 1,119,053 1,073,598 1,199,240 1,199,240 1,219,930 1,206,680 Subtotal: 2,907,717 2,828,487 3,140,200 3,140,200 3,175,620 3,141,410

COMMODITIES Office Supplies 6,967 5,192 9,560 9,560 9,060 9,060 Computer Supplies 4,761 803 3,700 3,700 4,200 4,200 Operating Supplies 3,045 1,255 3,700 2,370 2,570 2,570 Books and Periodicals 2,920 2,578 2,380 2,380 2,110 2,110 Repair and Maint. Supplies 408 190 300 300 300 300 Clothing Supplies - 168 - - - - Motor Fuels and Lubricants 8,590 6,613 10,300 10,300 10,300 10,300 Equipment Parts 680 539 1,400 1,400 1,400 1,400 Subtotal: 27,371 17,338 31,340 30,010 29,940 29,940

CONTRACTUAL SERVICES Professional Services 22,216 22,776 22,750 26,750 26,750 26,750 Communications 1,475 1,758 4,200 4,200 4,400 4,400 Travel - 515 500 500 1,830 1,830 Professional Dues/Meetings 2,114 2,438 3,130 3,130 3,200 3,200 Training 13,998 16,295 22,640 22,640 22,640 22,640 Advertising, Printing & Binding 4,880 10,806 10,450 10,450 13,950 13,950 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 32,907 - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 11,600 17,400 15,100 15,100 12,400 12,400 Rent - - - - - - Utilities 13 - 600 600 400 400 Equipment Leases 15,730 27,690 38,620 38,620 - - Other Contractual Services 13,575 9,950 43,250 39,250 35,750 35,750 Subtotal: 118,508 109,628 161,240 161,240 121,320 121,320


CAPITAL OUTLAY Controlled Assets 28,932 - - 1,330 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 9,375 - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 38,307 - - 1,330 - -

GRAND TOTAL: 3,091,903 2,955,453 3,332,780 3,332,780 3,326,880 3,292,670


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Department of Community Planning

Community Research*

Community Planning

Administration

Chief of Staff

Planning &Zoning

Platting

* For current data see Planning and Zoning



DEPARTMENT OF COMMUNITY PLANNING – ADMINISTRATION DIVISION MISSION/Program Description THE MISSION OF THE ADMINISTRATION DIVISION IS TO SUPPORT, MANAGE, COORDINATE AND ASSUME THE LEAD ON THE ACTIVITIES WITHIN THE DEPARTMENT, OTHER DEPARTMENTS, AGENCIES, AND THE COMMUNITY. The Administration Division exercises sound fiscal management, maintains and trains professional staff, strives for effective and efficient operations, and provides overall direction on Planning and Platting Division activities and projects. The Administration Division provides services to the Department’s two other divisions, including administrative coordination, accounting, technical support, and clerical backup services. Major Long-Term Issues and Concerns � Outdated comprehensive plan elements and other planning documents due to delayed, postponed and

neglected long range planning projects are hampering both current and long range planning activities. � Increasing number of permit requests continues to strain the capacity of existing resources to handle

the workload within required timelines. � Difficulty filling key professional positions in a timely manner and requiring multiple recruitments to

recruit and hire high quality candidates are causing long vacancies and negatively impacting the department’s ability to manage workload and meet deadlines.

Objectives for FY 2018 � Provide overall direction for long range planning projects including subarea plans. � Continue GIS database project of zoning history, significantly reducing future research obligations and

to better serve the public. � Continuous review of operating procedures to reduce costs and improve service. � Continue to promote and support staff education to improve knowledge and skills that benefit service to

the public. � Improve the Department’s public presence by implementing the department’s Community Education

and Public Outreach Plan and supporting additional outreach/educational activities. Previous Year’s Accomplishments � Provide overall direction for updates to the zoning and subdivision codes, including amendments for

signs, community gardens, marijuana buffers, code enforcement, and several JLUS ordinances. � Provided department staff, Planning Commission and Platting Board members with professional

training; increasing their knowledge, skills, and understanding to better serve the public, including 10 work sessions for boards and commissions.

� Provided extensive education and community outreach including 15 speaking presentations on a variety of topics such as marijuana regulations, economic development, grandfather rights and amnesty.

� Responded in a timely manner to requests from the public for planning and platting information. � Revised and updated planning and platting applications to better serve the public. Ongoing Projects � Continuing development of a GIS-capable database for a comprehensive history of zoning in the

borough. � Continue to oversee development and facilitation of adoption of ordinances implementing the Joint

Land Use Study (JLUS). � Increasing the number of work sessions and other training opportunities for Planning Commission,

Platting Board, and other boards and commissions.

115

2013/14 2014/15 2015/16 2016/17 2017/18Performance Measures Actual Actual Actual Budget** Budget

* Measure 1. Percentage of comment cards rating N/A N/A N/A N/A N/A customer service as good or better N/A N/A N/A N/A N/A

* Measure 2. Percentage of phone messages returned N/A N/A N/A N/A N/A within 1 working day N/A N/A N/A N/A N/A

* Measure 3. Percentage of P-card transactions completed N/A N/A N/A N/A N/A within 3 working days

* Measure 4. Average number of total customer contacts N/A N/A N/A N/A N/A per staff member N/A N/A N/A N/A N/A

Administrative Statistics

Number of customer contacts by phone**** 19,009 13,510 16,475 16,310 20,000* Number of informational queries via website N/A N/A N/A N/A 20

Number of in-person customer contacts 2,755 2,633 ***2515 2,738 3,000* Total number of customer contacts N/A N/A N/A N/A 25,000

Public Speaking Presentations N/A 3 21 15 20Grants and projects administratively maintained 8 8 7 8 9

*New or item has been broken out/separated **Based on 2016 Calendar Year ***Estimated****Does not include calls transferred or to voicemail

Dept: Community PlanningDiv: Administration



116

Dept: Community PlanningDiv: Administration


PERSONNEL SERVICES Permanent Salaries 184,540 209,823 222,320 211,660 223,100 223,100 Overtime Wages - 429 - - 2,000 2,000 Temporary Salaries 10,901 10,563 4,000 8,663 4,000 4,000 Benefits 116,805 139,163 139,560 133,339 142,640 142,640 Subtotal: 312,246 359,978 365,880 353,662 371,740 371,740

COMMODITIES Office Supplies 1,816 1,891 1,700 1,700 1,700 1,700 Computer Supplies 259 631 1,000 1,000 1,000 1,000 Operating Supplies 8 16 250 250 250 250 Books and Periodicals 17 94 100 100 100 100 Repair and Maint. Supplies 66 19 500 500 500 500 Clothing Supplies - - - - - - Motor Fuels and Lubricants 556 429 800 800 800 800 Equipment Parts - - - - - - Subtotal: 2,722 3,080 4,350 4,350 4,350 4,350

CONTRACTUAL SERVICES Professional Services 4,500 - - - - - Communications - - - - - - Travel 8,690 17 180 180 180 180 Professional Dues/Meetings 972 737 1,000 1,000 1,000 1,000 Training 11,614 5,268 3,110 6,610 3,110 3,110 Advertising, Printing & Binding - 137 100 100 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 13,622 - - - - - Repairs & Maint. -Office Equipment - 69 - - - - Repairs & Maint. -Other Equipment 800 1,150 500 500 600 600 Rent - - - - - - Utilities - - - - - - Equipment Leases 2,700 2,700 4,020 4,020 - - Other Contractual Services 13,597 - - - - - Subtotal: 56,495 10,078 8,910 12,410 4,990 4,990


CAPITAL OUTLAY Controlled Assets 5,634 981 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 5,634 981 - - - -

GRAND TOTAL: 377,097 374,117 379,140 370,422 381,080 381,080

FUNDING SOURCE:General Fund RevenuesApplication & Publication Fees 4,620

117



DEPARTMENT OF COMMUNITY PLANNING – COMMUNITY RESEARCH CENTER DIVISION

THIS DIVISION WAS DISSOLVED AT THE END OF FISCAL YEAR 2015 AND COMBINED WITH THE DIVISION OF PLANNING & ZONING.

119


2013/14 2014/15 2015/16 2016/17 2017/18Measures Actual Actual Actual Budget Budget

Measure 1. Percent of times the Community Research Quarterly was published in a timely fashion 100% 100%Measure 2. Percentage of time-sensitive surveys completed on time: C2ER, rental survey, heating oil 100% 100%


Provide information at the counter 41 50Fill Information Request 164 200Community Research Quarterly Circulations 940 1,000CRC Library book stock 2,029 2,030Public Speaking Presentations 1 1

2013/14 2014/15 2015/16 2016/17 2017/18Actual Actual Actual Budget Budget

Website Hits

CRC Website Hits 6,879 7,197

This division was dissolved at the end of fiscal year 2015

Dept: Community PlanningDiv: Community Research Center


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Dept: Community PlanningDiv: Community Research


PERSONNEL SERVICES Permanent Salaries 34,800 - - - - - Overtime Wages - - - - - - Temporary Salaries 969 - - - - - Benefits 21,724 - - - - - Subtotal: 57,493 - - - - -

COMMODITIES Office Supplies 677 - - - - - Computer Supplies - - - - - -

Operating Supplies - - - - - - Books and Periodicals 379 - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,056 - - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 300 - - - - - Training 3,526 - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 400 - - - - - Subtotal: 4,226 - - - - -



GRAND TOTAL: 62,775 - - - - -

FUNDING SOURCE:General Fund Revenues

121



DEPARTMENT OF COMMUNITY PLANNING – PLANNING AND ZONING DIVISION MISSION/Program Description THE MISSION OF THE PLANNING AND ZONING DIVISION IS TO PLAN FOR THE PHYSICAL, SOCIAL, AND ECONOMIC DEVELOPMENT OF OUR COMMUNITY. The Division administers all or portions of Titles 2, 4, 12, 15, 18, and 19 of the Borough Code of Ordinances. This division is responsible for updating and implementing the Borough Comprehensive Plan including a variety of land use applications such as rezones, conditional uses, variances, zoning permits, legal non-conforming status determinations, and enforcement of FNSB code. The division is responsible for managing the floodplain and issuing floodplain permits. The division also performs transportation planning and processes DOT highway projects for Planning Commission and Borough Assembly public hearings. Major Long-Term Issues and Concerns � Continue to modernize the FNSB zoning code and the Comprehensive Plan Land Use Map through

updates to address community concerns, issues, and growth. � Need for greater outreach and education in the community on the basics of zoning and the need for

zoning permits. � Incompatible rural zones applied to densely developed urban neighborhoods and conflicting uses in

residentially-developed areas with GU-1 zoning. � Managing an increased number of code enforcement cases resulting from changes in reporting

requirements. � Maintaining participation in the National Flood Insurance Program (NFIP), including increased outreach

on floodplain issues and benefits of floodplain permits.

Objectives for FY 2018 � Process a projected caseload of 250 zoning permits, 5 Rezones, 16 Conditional Uses, 10 Variances, 5

Highway Projects and 200 legal non-conforming status affirmation requests. � Gap analysis and land-use planning for expected population and employment growth associated with

the arrival of two squadrons of F-35’s. � Draft ordinances and prepare staff reports for updates of the zoning code for communication towers,

parking, legal non-conforming status, amnesty relief, restructuring the quasi-judicial process, and rezones of several inappropriately zoned neighborhoods.

� Improve floodplain management program by updating flood hazard maps from Borough initiated studies, including the Chena Slough and Salcha area.

� Complete JLUS recommendations by developing and facilitating adoption of ordinances related to structure height and safety and density restrictions within specified areas.

� Continue providing staff and GIS support to FMATS including developing the Metropolitan Transportation Plan for potential adoption by the FNSB.

� Complete development of a GIS database of complete zoning history, which will significantly reduce the staff time involved in researching legal non-conforming status affirmation requests.

� Perform background data gathering and initial community outreach in support of updating the Historic Preservation Plan.

� Interact with the US Census Bureau to maintain census data for FNSB/Alaska and begin preparation for 2020 Census activities.

� Provide training to boards and commissions regarding their roles and responsibilities and decision-making in a continuously changing legal environment.

� Increased public outreach, including distribution of permitting and other planning information at events such as the annual home show, regional fair, etc.

� Address planning concerns with the existing Vision Fairbanks Downtown Plan and initiate a new downtown planning effort

� Implement new policies and procedures to process expected increase in code enforcement complaints while maintaining expected levels of service.

123


Significant Budget Changes There are no proposed significant changes from the approved budget for FY17.

Previous Year’s Accomplishments � Processed an estimated 264 zoning permits, 3 Rezones, 20 Conditional Uses, 16 Variances, 3

Highway Projects and 190 legal non-conforming status affirmation requests. � Facilitated neighborhood meetings in the Smith Ranch area and the neighborhood-wide rezone to a

more appropriate residential zone, as identified in the Comprehensive Plan. � Facilitated the adoption of code amendments regarding marijuana buffers, community gardens, setback

encroachments, signage, and enforcement. � Continued public outreach to affected property owners in high risk flood zones and provided assistance

to mortgage lenders, surveyors, real estate and insurance agents. � Assisted property owners with FEMA compliance issues in the floodplain (including flood map changes

in the Salcha area) to reduced flood insurance costs. � Completed a flood study on the Chena Slough and began a flood study on the Tanana River in the

Salcha area which will result in revisions of the FEMA flood maps. � Continued implementation of the Joint Land Use Study (JLUS) Public Participation Plan including

collaboration with military representatives regarding limiting structure height and safety and density restrictions within specified areas.

� Provided primary staff support to five FNSB boards and commissions. � Created population and employment projections for the FNSB which were incorporated in the federally

required FMATS travel demand model. � Coordinated with other FNSB Departments to facilitate rezones of Borough-owned lands to more

appropriate zones. � Continued work to develop a GIS database of complete zoning history, which will significantly reduce

the staff time involved in researching legal non-conforming status affirmation requests. � Were awarded two Certified Local Government grants from the State Historic Preservation Office to

prepare application materials for Pioneer Park’s nomination to the National Register of Historic Places and conduct preservation and maintenance work on the Riverboat Nenana.

� Were awarded a grant and began update of the Historic Preservation Plan. � Received four awards from the Alaska Chapter of the American Planning Association, including Public

Outreach for “Rethinking Smith Ranch”, Planning Advocate of the Year (Mayor Kassel), Emerging Planner of the Year (Manish Singh), and Best Practices for the GPS Control Project.

� Received the American Planning Association award for “2016 Great Public Spaces” for the Golden Heart Plaza.

� Inventoried the existing open junkyard code enforcement cases to evaluate the backlogged case load. Closing about 40 cases as a result.

� Participated in a code enforcement working group that helped drive legislation removing restrictions on filing complaints and refocusing efforts to enforce the FNSB Code.

� Published four FNSB Community Research Center Quarterly Reports.

124


* Measure 1. Number of specific policies, projects, or actions N/A N/A N/A N/A N/A implemented listed in the FNSB Regional Comprehensive Plan or its elements N/A N/A N/A N/A N/A

* Measure 2. Percent of new construction picked up by the Assessing Department that obtained a land-use N/A N/A N/A N/A N/A permit

* Measure 3. Percent of new construction picked up by the N/A N/A N/A N/A N/A Assessing Department that obtained a flood-plain permit

* Measure 4. Percentage of properties and structures taken out N/A N/A N/A N/A N/A of the Special Flood Hazard Area

* Measure 5. Increase in following on Department social media N/A N/A N/A 100% N/A page (%)

* Measure 6. Percentage of code violation complaints inspected N/A N/A N/A N/A N/A within 10 working days

* Measure 7. Percent of the cases closed due to voluntary N/A N/A N/A N/A N/A compliance

Planning Statistics

Rezones 9 7 2 3 5Conditional Use Permits 9 7 18 20 16Variances - Planning Commission Hearing 7 22 14 16 10Appeals of Admin Decisions N/A 3 4 1 2Zoning Permits 183 218 245 264 250Floodplain Permits 34 23 24 25 30FEMA Letters of Map Amendment (Assisted clients) 86 125 453 410 475Legal Non-Conforming (use/structure/lot size)(Grandfather Rights) 94 98 193 190 200

* Title 18 Changes/Amendments heard by the Planning Commission 2 7 10 11 8Planning Commission Work Sessions N/A 11 8 6 9

* Number of Community Outreach Events and Presentations N/A N/A N/A N/A 5* Comprehensive Plan Amendments or Newly Adopted Elements N/A N/A 1 1 1

Additional Statistics

Code Violations:* a. Number of Complaints Received N/A N/A N/A 39 75

b. Total Open Cases 252 265 264 277 300 c. Cases Closed 56 14 14 14 40

* d. Percentage of Total Cases Closed 22% 5% 5% 5% 13%* Number of Open Violations of Floodplain Management N/A N/A N/A 8 10

Regulations N/A N/A N/A 4 4* Number of Open Floodplain Management Violations Brought into N/A N/A N/A 4 4

Compliance

*New or item has been broken out/separated **Based on 2016 Calendar Year


Dept: Community PlanningDiv: Planning and Zoning


126

Dept: Community PlanningDiv: Planning and Zoning



COMMODITIES Office Supplies 2,364 2,658 3,900 3,900 4,100 4,100 Computer Supplies 208 9,263 200 200 200 200

Operating Supplies 265 420 100 100 100 100 Books and Periodicals 1,673 2,093 1,700 1,700 1,700 1,700 Repair and Maint. Supplies - - - - - - Clothing Supplies - 150 - - - - Motor Fuels and Lubricants 514 241 800 800 800 800 Equipment Parts - - - - - - Subtotal: 5,024 14,825 6,700 6,700 6,900 6,900

CONTRACTUAL SERVICES Professional Services 7,748 10,393 5,000 5,000 5,000 5,000 Communications 68 45 300 300 100 100 Travel 86 7,118 1,690 1,690 1,690 1,690 Professional Dues/Meetings 1,607 5,025 6,750 6,750 6,550 6,550 Training 9,176 11,611 8,410 15,710 9,610 9,610 Advertising, Printing & Binding 3,713 2,981 3,200 3,200 3,400 3,400 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 800 1,150 500 500 600 600 Rent - - - - - - Utilities - - - - - - Equipment Leases 2,620 2,630 3,900 3,900 - - Other Contractual Services 1,159 2,340 400 400 2,250 2,250 Subtotal: 26,977 43,293 30,150 37,450 29,200 29,200

Grants Match, Indirect, Awaiting Budget - - 4,300 - 4,300 4,300


GRAND TOTAL: 666,515 774,098 872,070 891,220 888,970 899,700

FUNDING SOURCE: General Fund Revenues Application & Permit Fees 63,500

127



DEPARTMENT OF COMMUNITY PLANNING – PLATTING DIVISION MISSION/Program Description THE MISSION OF THE PLATTING DIVISION IS TO ASSIST THE PUBLIC IN SUBDIVIDING LAND IN A SAFE AND EFFICIENT MANNER. Platting administers Title 17 of the Code of Ordinances, provides for the orderly creation of new lots, new public utility easements, new roads and their naming, including the vacation of old unused rights-of-way and other designated public access throughout the Borough; ensures accurate land surveys and promotes an adequate and efficient road system. Major Long-Term Issues and Concerns � The entire platting staff has been with the division less than five years. Continued training to improve

staff knowledge and implementation of highly technical Title 17 regulations is a priority. � Growth in subdivision development is expected with the F-35 Joint Strike Fighter program for Eielson

AFB and the Interior Gas Utility pipeline development. � Approximately 8,000 current and historical platting case files are only in paper hard copy format and

need to be scanned to secure the borough’s land development history. � Over 1,200 unrecorded historical subdivision waivers limit the public’s ability to fully access and

understand subdivision activity in the borough. Objectives for FY 2018 � Increase outreach to the public and stakeholders to facilitate a better understanding of platting

processes, including real estate professionals and the International Right-of-Way Association (IRWA). � Continue to provide timely response to walk-in customers and phone calls requesting professional

expertise regarding platting history, legal access, land title, surveying, and land related issues. � Continue to maintain an up-to-date database of platting information. � Continue timely processing of platting subdivision applications. � Participate in and conduct more trainings to increase knowledge and skills of department and borough

staff and the Platting Board. � Propose amendments to Title 17 to clarify, simplify, streamline and improve platting processes for the

public. � Increase the percentage of pre-application conferences conducted for platting applications. � Continue to coordinate with other borough departments and agencies to facilitate a more efficient plat

review process. � Continue participation in the GPS Control Project to help correct the alignment and accuracy of the

parcel layer in GIS.

Previous Year’s Accomplishments � Processed a total of 155 platting applications in calendar year 2016, including preliminary plats, final

plats, quick plats, Title 17 variances, right-of-way vacations. � Developed and processed two Title 17 ordinance changes to address legal access via private

easements and addressing. � Provided community education and outreach including presenting at an IRWA permitting seminar on

FNSB platting requirements and coordinating the area-wide High School Trig-Star Examination for the local chapter of the Alaska Society of Professional Land Surveyors (ASPLS).

� Increased staff knowledge and skills by attending professional development/training opportunities. � Continued participation in the GPS Control Project in conjunction with GIS division. This project won

the 2016 Best Practices Award from the Alaska Chapter of the American Planning Association and had an article published in Western Planner magazine.

129


* Measure 1. Average number of preliminary plats N/A N/A N/A N/A N/A processed per Platting Officer

* Measure 2. Average number of quick plats processed per N/A N/A N/A N/A N/A Platting Officer

* Measure 3. Percentage of plats requesting one or more N/A N/A N/A N/A N/A variances

* Measure 4. Average number of days from preliminary N/A N/A N/A N/A N/A plat submittal to Platting Board approval

* Measure 5. Percentage of preliminary plats approved N/A N/A N/A N/A N/A within 60 days of complete application

* Measure 6. Percentage of preliminary plats having had N/A N/A N/A N/A N/A a pre-application conference

* Measure 7. Average number of pre-application N/A N/A N/A N/A N/A conferences per preliminary plat

Platting Statistics

Number of Quick Plat Applications 55 34 64 48 60Number of Preliminary Subdivision Applications 44 31 24 21 25Number of Preliminary Replat Applications 7 16 4 2 4Number of Modifications to Plats with Preliminary 6 3 4 2 3 ApprovalNumber of Preliminary Plat Extensions 3 5 0 2 2Number of Variance Applications 28 40 17 10 15Number of Vacation Applications 10 4 8 3 2

* Number of Pre-application conferences conducted N/A N/A N/A N/A 90Number of Appeals 0 5 0 1 4Number of Title 17 Amendment Ordinance heard by 6 4 6 2 2 Platting BoardNumber of Final Plats Applications 83 59 67 64 60Number of Final Plats Recorded 94 57 71 76 80

* Total Number of Lots Created N/A N/A 183* 226* 240

*New or item has been broken out/separated **Based on 2016 Calendar Year


Measures & Statistical AccomplishmentsDiv: Platting

Dept: Community Planning

130

Dept: Community PlanningDiv: Platting


PERSONNEL SERVICES Permanent Salaries 275,342 281,946 325,020 315,959 331,630 331,630 Overtime Wages 9,423 6,564 12,000 12,000 12,000 12,000 Temporary Salaries - - - - - - Benefits 175,133 175,754 210,970 205,299 217,170 217,170 Subtotal: 459,898 464,264 547,990 533,258 560,800 560,800

COMMODITIES Office Supplies 1,515 2,207 1,500 1,500 1,500 1,500 Computer Supplies 90 101 100 100 100 100

Operating Supplies 315 10 100 100 100 100 Books and Periodicals - 258 100 100 100 100 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,920 2,576 1,800 1,800 1,800 1,800

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - 100 100 100 100 Professional Dues/Meetings 889 821 3,360 3,360 3,360 3,360 Training 11,411 4,838 8,620 8,620 7,420 7,420 Advertising, Printing & Binding - 724 100 100 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - -

Equipment Leases - - - - - - Other Contractual Services 1,280 1,505 4,000 4,000 2,500 2,500 Subtotal: 13,580 7,888 16,180 16,180 13,480 13,480



GRAND TOTAL: 477,669 474,728 565,970 551,238 576,080 576,080

FUNDING SOURCE:Application & Plat Fees 111,180

131

Dept: Community PlanningDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 867,904 898,820 1,028,520 1,004,230 1,046,940 1,046,940 Overtime Wages 20,584 16,693 27,000 27,000 27,000 27,000 Temporary Salaries 15,257 43,071 26,000 52,157 26,000 35,810 Benefits 560,406 581,638 663,270 650,603 681,170 682,090 Subtotal: 1,464,151 1,540,222 1,744,790 1,733,990 1,781,110 1,791,840

COMMODITIES Office Supplies 6,372 6,756 7,100 7,100 7,300 7,300 Computer Supplies 557 9,995 1,300 1,300 1,300 1,300 Operating Supplies 588 446 450 450 450 450 Books and Periodicals 2,069 2,445 1,900 1,900 1,900 1,900 Repair and Maint. Supplies 66 19 500 500 500 500 Clothing Supplies - 150 - - - - Motor Fuels and Lubricants 1,070 670 1,600 1,600 1,600 1,600 Equipment Parts - - - - - - Subtotal: 10,722 20,481 12,850 12,850 13,050 13,050

CONTRACTUAL SERVICES Professional Services 12,248 10,393 5,000 5,000 5,000 5,000 Communications 68 45 300 300 100 100 Travel 8,776 7,135 1,970 1,970 1,970 1,970 Professional Dues/Meetings 3,768 6,583 11,110 11,110 10,910 10,910 Training 35,727 21,717 20,140 30,940 20,140 20,140 Advertising, Printing & Binding 3,713 3,842 3,400 3,400 3,600 3,600 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 13,622 - - - - - Repairs & Maint. -Office Equipment - 69 - - - - Repairs & Maint. -Other Equipment 1,600 2,300 1,000 1,000 1,200 1,200 Rent - - - - - - Utilities - - - - - - Equipment Leases 5,320 5,330 7,920 7,920 - - Other Contractual Services 16,436 3,845 4,400 4,400 4,750 4,750 Subtotal: 101,278 61,259 55,240 66,040 47,670 47,670


CAPITAL OUTLAY Controlled Assets 7,905 981 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 7,905 981 - - - -

GRAND TOTAL: 1,584,056 1,622,943 1,817,180 1,812,880 1,846,130 1,856,860

FUNDING SOURCES: General Fund Revenues Application & Publication Fees 179,300

132


Department of Computer Services

Applications Support Services

Computer Services

Administration

Chief of Staff

Network Services

Geographic Information

Services



DEPARTMENT OF COMPUTER SERVICES – ADMINISTRATION DIVISION MISSION\Program Description THE MISSION OF THE COMPUTER SERVICES ADMINISTRATION DIVISION IS TO BRING VALUE TO BOROUGH STAFF & RESIDENTS BY PROVIDING VISION AND LEADERSHIP FOR DEVELOPING & IMPLEMENTING INFORMATION TECHNOLOGY (IT) INITIATIVES. This division directs the planning, implementation, and operation of enterprise IT systems in support of emergency and business operations to improve cost effectiveness, service quality, and public service. The division facilitates the expanded use of computing technology by enhancing network operations and security, providing technical support to staff, verifying the non-duplication and integrity of database systems, ensuring the integration of data flows between systems and Borough locations, providing applications development, support, and technical liaison for vendor-supported systems, and enabling information sharing. The division reviews hardware and software acquisitions and maintenance contracts and pursues master agreements to capitalize on economies of scale. The division defines and communicates Borough plans, policies, and standards for acquiring, implementing, and operating IT systems. Major Long-Term Issues and Concerns � Complete the ONESolution/Encompass Project to update IFAS & replace RMS within cost and on schedule. � Complete the implementation of a replacement Tax Accounting System using modern development

languages, data structures, hardware, and tools to ensure effective, sustainable support. � Design & implement a more resilient IT network infrastructure that can sustain existing systems and lay the

foundation for anticipated growth over the next five years. � Supervise recruitment, development, retention, and organization of all IT staff in accordance with Borough

budgetary objectives and personnel policies. Objectives for FY 2018 � Smartly configure the new business wide area network to accommodate centralized data systems operating

within a virtualized environment in support of all Borough staff. � Complete the replacement of the 20+ year old IFAS financial management, records management and tax

accounting systems. � Exploit recent upgrades in networking, computing bandwidth and power to consolidate and return external

building server operations back to the Borough Administrative Center server room and eventually to the secure remote data center.

� Identify opportunities for the appropriate and cost-effective investment in IT systems and resources, including staffing, consultants, sourcing, purchasing, and in-house development.

Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to longevity adjustments and benefit rate

changes. � Reflects a major upgrade in production systems’ computer hardware and operating systems and changes in

bandwidth and quality of service to the Borough’s new fiber optics Metro Ethernet business wide area network (WAN) and the remote data center.

� Reflects the continuation of the upgrade of the entire IT infrastructure to support current and future needs.

Previous Year’s Accomplishments � Created a new Borough remote data center to house the production systems available in the Borough server

room for rapid availability in most emergency situations. � Completed the installation of a new fiber optic Metro Ethernet business WAN to external buildings. � Developed a new IT infrastructure Upgrade Project to replace, configure, and secure all major network and

server components. � Developed an enterprise-wide disaster recovery and business continuity plan and initiated major steps

towards its full implementation. � Completed two evaluations of the infrastructure looking at cyber security and systems configuration. See CS Divisions for measures and statistical accomplishments

133

Dept: Computer ServicesDiv: Administration


PERSONNEL SERVICES Permanent Salaries 215,072 234,873 238,490 238,490 245,060 245,060 Overtime Wages 695 9 - - - - Temporary Salaries 1,991 - 2,200 2,200 2,200 2,200 Benefits 136,553 140,303 149,510 149,510 155,080 155,080 Subtotal: 354,311 375,185 390,200 390,200 402,340 402,340

COMMODITIES Office Supplies 1,632 1,690 700 700 700 700 Computer Supplies 3,242 961 600 600 600 600 Operating Supplies - - - - - - Books and Periodicals - - 400 400 400 400 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 4,874 2,651 1,700 1,700 1,700 1,700

CONTRACTUAL SERVICES Professional Services 10,000 - 10,000 10,000 10,000 10,000 Communications - - 500 500 500 500 Travel - - - - - - Professional Dues/Meetings 199 - 150 150 150 150 Training 21 - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 3 - - - - - Equipment Leases - - - - - - Other Contractual Services 41,594 - - - - - Subtotal: 51,817 - 10,650 10,650 10,650 10,650



GRAND TOTAL: 442,008 377,836 402,550 402,550 414,690 414,690


135



DEPARTMENT OF COMPUTER SERVICES – APPLICATIONS SUPPORT DIVISION MISSION\Program Description THE MISSION OF THE APPLICATIONS SUPPORT DIVISION IS TO PROVIDE A RELIABLE AND COST EFFECTIVE COMPUTING INFRASTRUCTURE TO THE BOROUGH GOVERNMENT. This division facilitates the use of computing technology by providing applications development and support, serving as technical liaison for vendor-supported systems, and enabling information sharing. Major Long-Term Issues and Concerns � Sufficient personnel with necessary skill sets to support current and future technologies. � Implement Web 2.0 technologies (CRM) to enhance critical bi-directional communication with citizens

(RSS feeds, Twitter, etc.) and automate Borough services in a responsive and efficient manner. � Evaluate disposition of electronic records to be compliant with Record Management policy and federal

e-discovery requirements through the Encompass Records Management Technology. � Support deployment of Disaster Recovery and Continuity of Operations infrastructure improvements. � Amalgamate the disparate real property system related data into a single database. � Enhance the land valuation engine in the Aurora System to generate more accurate assessed values

and meet State requirements. � Effective integration of mobility solutions into the enterprise. � Replace UNIX and Informix database technology with Microsoft operating system and database. Objectives for FY 2018 � Continue implementation of various ONESolution Finance technologies including: Captiva for intelligent

scanning, Encompass for records management and a new online job application system. � Go-live with ONESolution Work Management product suite to support various Department functions. � Continue the integration of the Encompass Records Management across Borough Departments. � Assess the new web technologies based version of ONESolution for future implementation. � Deliver the first major release of Borealis, the replacement to the Borough’s TACS system. � Advance integration of SharePoint content management system for Borough website and Intranet site. � Assist Community Planning and the GIS Division with the reconstruction of the FNSB Zoning Map. � Assisted with the implementation of the Property Assessment Clean Energy (PACE) program. � Upgrade to SQL Server 2014 software to stay on supported version for security purposes as well as

offer Disaster Recover and High Availability for database servers in support of critical infrastructure. � Upgrade a number of core Microsoft and third party technologies to keep on supported versions. Significant Budget Changes � The FY 2018 budget reflects longevity adjustments and benefit rate changes.

Previous Year’s Accomplishments � Provided Project Management and infrastructure planning for the ONESolution / Encompass projects. � Went live with ONESolution Procurement Card and Purchase Order Change Order modules to provide

for efficient and accountable procurement across all Borough departments. � Implemented the Encompass technology as the records management system for ONESolution Finance. � Assisted with new processes with ONESolution for regulatory reporting requirements (ACA, 1099, W2). � Delivered a number of pre-release versions of Borealis, the TACS system replacement, for testing. � Implemented the Captiva technology to automate scanning of paystubs for Human Recourses. � Assisted with the upgrades of NOVATime Timekeeping, Encompass Records Management and

ONESolution Finance systems to keep current and provide improved user experience and functionality. � Deployed a number of new infrastructure related technologies to provide better systems management. � Continued to configure the public internet site to add new functionality and improved user experience.

137


Measure 1: Percent of total programming time spent creating 36% 55% 38% 45% 45% new solutions and providing enhancements to existing solutions.

Measure 2: Number of issues closed in FY 725 708 1,202 1,400 1,000

Measure 3: Aurora installations 225 220 215 200 200

Measure 4: ArcGIS Desktop installations 140 150 180 160 160

Measure 5: ONESolution Desktop installations 150 170 180

Measure 6: Encompass Users 70 80 90

Measure 7: Public website page views 1,371,000 1,500,000 1,600,000


Issue Backlog DetailNumber of issues open more than 6 months at any time in the FY 273 334 361 486 414Number of issues open at end of the FY 282 290 425 450 475Mean age (in days) of issues closed in FY 91 122 51 130 100

Issue Type DetailNumber of issues responding to Consulting Requests 189 209 189 200 200Number of issues relating to Database Support 150 85 72 90 100Number of issues requesting Modification of Existing Code Base 244 193 468 300 275Number of issues requiring New Code Generation 120 84 92 100 100Number of issues relating to Installation/configuration 34 192 500 300

Issue Priority DetailPriority #1 100 122 142 190 140Priority #2 203 176 128 460 220Priority #3 474 466 733 1200 700

Database SupportServer instances supported 97 121 132 145 145Databases supported 650 694 728 750 750Volume of data overseen (GB) 1,455 1,930 2,300 2,500 2,700

Public Website SupportPages available 300 350 400Documents in the system 7,500 8,400 8,500

*Estimated


Dept: Computer ServicesDiv: Applications Support


138

Dept: Computer ServicesDiv: Applications Support Services


PERSONNEL SERVICES Permanent Salaries 633,098 691,061 753,390 752,344 839,790 763,290 Overtime Wages - - 500 500 - - Temporary Salaries 24,260 2,955 10,000 10,000 - - Benefits 409,714 416,867 472,910 472,256 530,750 482,400 Subtotal: 1,067,072 1,110,883 1,236,800 1,235,100 1,370,540 1,245,690

COMMODITIES Office Supplies 2,465 3,302 800 800 2,000 2,000 Computer Supplies 7,800 4,401 6,000 10,000 8,000 8,000 Operating Supplies - - - - - - Books and Periodicals 421 531 600 600 600 600 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 10,686 8,234 7,400 11,400 10,600 10,600

CONTRACTUAL SERVICES Professional Services 44,106 - - - - - Communications 56 50 200 200 100 100 Travel 101 - 50 50 50 50 Professional Dues/Meetings - 599 - - - - Training 14,430 11,035 41,380 36,560 41,380 41,380 Advertising, Printing & Binding 112 - 200 200 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 71,000 - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 409,597 424,652 402,000 402,000 263,000 263,000 Subtotal: 539,402 436,336 443,830 439,010 304,630 304,630


CAPITAL OUTLAY Controlled Assets 847 1,149 - 820 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment 76,148 - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 76,995 1,149 - 820 - -

GRAND TOTAL: 1,694,155 1,556,602 1,688,030 1,686,330 1,685,770 1,560,920


139



DEPARTMENT OF COMPUTER SERVICES – GEOGRAPHIC INFORMATION SERVICES DIVISION MISSION\Program Description THE MISSION OF THE GEOGRAPHIC INFORMATION SERVICES (GIS) DIVISION IS TO INTEGRATE GIS TECHNOLOGY INTO THE BOROUGH’S BUSINESS PROCESSES TO FACILITATE DECISION MAKING, INCREASE PRODUCTIVITY AND IMPROVE EFFICIENCY. The GIS Division manages the Borough’s GIS by coordinating the acquisition and development of geo-spatial data and delivering it via cutting-edge GIS platforms. The GIS Division also supports the Borough’s GIS project needs, provides technical GIS support and directs the Borough’s GIS training initiatives. Major Long-Term Issues and Concerns � Continue integration of the Esri Parcel Fabric technology into the Borough GIS processes in order to register

depicted layers more closely to their true location on the ground. � Acquire sufficient funding to staff the division to meet the demand for GIS services, provide software and

contractual services, and acquire up to date aerial photography and elevation data. � Continue to evolve with technologies, software requirements, and regulatory mandates. � Enhance data organization and workflow of the Borough’s Street Addressing/911 system. � Support Air Quality enforcement and Flood Plain management efforts. � Provide support to the effort of developing a natural gas distribution system for the Borough.

Objectives for FY 2018 � Progress to next phase of the Land Records Mapping Realignment Project by redrafting land record features

directly from recorded descriptions, with the purpose of tying land records to the realigned control grid. � Continue to enhance the accessibility of GIS data and tools to Borough staff and the public by expanding the

use of ArcGIS add-ins, Portal for ArcGIS, Web App Builder applications and ArcGIS Server. � Manage Aerial Photography & LiDAR projects; prepare and distribute the data to Borough and public users. � Continue to develop GIS solutions that support the Borough’s effort to meet federal Air Quality standards. � Continue to develop GIS solutions that help Community Planning with administering Flood Plain program. � Advance implementation of the GIS solution to support the Community Planning Department’s effort to

redraft zoning features directly from approved ordinance descriptions to include a Zoning History. � Advance implementation of the GIS solution to support the Land Management Division’s effort to redraft

applicable land record features directly from recorded descriptions. � Prepare for conversion to ArcGIS 10.5 for GIS users that require a desktop application. � Continue to provide training for all GIS users in support of the conversion to ArcGIS 10.5. � Develop more efficient and automated methods for managing data. Significant Budget Changes � The FY 2018 budget reflects longevity adjustments and benefit rate changes. It also reflects increased

temporary salaries to meet anticipated need in continuing pace of project deliveries.

Previous Year’s Accomplishments � Completed collection of GPS control needed to realign the remainder of the Borough’s mapping control grid. � Redrafted Borough land record features directly from recorded descriptions, covering portions of the extent of

the mapping control grid that were adjusted by the 2015 GPS Collection effort. � Began releasing web applications to the public as a first step of transitioning away from the dated Internet

GIS system to a modern system in order to improve ease of use for the public and access to information. � Enhanced the use of ArcGIS Online in order to facilitate more efficient data workflows, access to Borough

data, and more simplified public services that consume Borough GIS data. � Assisted the Air Quality Division with reconstructing a sniffer data analysis program in order to improve data

tracking and public communication of Borough Air Quality improvement programs. � Worked with Community Planning in developing GIS solutions providing access to flood management

information and in the Department’s effort to redraft zoning features directly from ordinance descriptions. � Began the implementation of a GIS solution designed to support the Land Management Division’s effort to

redraft applicable land record features directly from recorded descriptions.

141


Measure 1: Percent of departments using GIS 80% 86% 85% 90% 90%

Measure 2: Percent of employees with GIS 60% 55% 60% 63% 63% within departments that use GIS

Measure 3: Aurora installations 225 220 215 200 200

Measure 4: ArcGIS Desktop installations 140 150 180 160 160

Measure 5: Other GIS licenses managed 63 65 65 58 58

Measure 6: Number of unique public visitors to Internet GIS 35,829 34,401 42,255 48,000 40,000

Measure 7: Number of public visits to Internet GIS 86,796 88,248 107,131 111,000 100,000

Measure 8: Bandwidth used on Internet GIS (GB) 114 120 200 190 180

Measure 9: Number of unique public visitors to FTP site 10,442 9,517 9,948 7,000 5,000

Measure 10: Number of public visits to FTP site 22,082 25,177 24,045 17,000 12,000

Measure 11: Bandwidth used on FTP site (GB) 289 338 432 440 400


Base Map Tasks Issue DetailsNumber of Base Map Tasks Opened 697 634 595 500 500 (Edits to parcels, annotation, or easements)Number of Base Map Tasks Closed 740 625 601 550 500 Mean age (in days) of closed issues 27 13 14 15 15 Mean labor hours spent on closed issues 2.3 2.6 6.1 9.0 10.0 Number of Base Map tasks open more than 35 17 16 20 20 6 months at any time in FY

GIS Support Issue DetailsNumber of GIS Support Issues Opened 337 365 266 300 300 (Coordination, data edits, tech & project support, training)Number of GIS Support Issues Closed 316 337 278 290 290 Mean age (in days) of closed issues 87 79 121 150 150 Mean labor hours spent on closed issues 16.1 14.1 12.0 14.0 14.0 Number of GIS Support issues open more than 162 175 177 190 200 6 months at any time in FY

*Estimated


Dept: Computer ServicesDiv: Geographic Information Services


142

Dept: Computer ServicesDiv: Geographic Information Services

* 2014/15 2015/16 2016/17 2016/17 2017/18 2017/18

Actual Actual Approved Revised Recommended ApprovedPERSONNEL SERVICES Permanent Salaries 226,035 227,020 229,780 229,780 236,430 236,430 Overtime Wages 5,406 9,055 3,500 3,500 4,000 4,000 Temporary Salaries 16,009 17,580 20,000 20,000 30,000 30,000 Benefits 144,081 140,605 147,970 147,970 154,770 154,770 Subtotal: 391,531 394,260 401,250 401,250 425,200 425,200

COMMODITIES Office Supplies 1,268 725 500 500 600 600 Computer Supplies 1,432 435 500 500 600 600 Operating Supplies 549 142 500 500 600 600 Books and Periodicals - 56 100 100 100 100 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants 559 697 900 900 200 200 Equipment Parts - - - - - - Subtotal: 3,808 2,055 2,500 2,500 2,100 2,100

CONTRACTUAL SERVICES Professional Services 4,300 10,475 1,000 5,650 1,000 1,000 Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 175 175 180 180 180 180 Training 18,698 10,967 7,680 11,563 12,880 12,880 Advertising, Printing & Binding - - 100 100 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - 584 - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 55,499 63,575 70,200 63,367 62,400 62,400 Subtotal: 78,672 85,776 79,160 80,860 76,560 76,560



GRAND TOTAL: 479,593 487,124 487,210 484,610 508,160 508,160


*GIS was previously in both Community Planning Admin and Community Planning Platting

143



DEPARTMENT OF COMPUTER SERVICES – NETWORK SERVICES MISSION\Program Description THE MISSION OF THE NETWORK SERVICES DIVISION IS TO PROVIDE AN UP-TO-DATE, RELIABLE AND COST-EFFECTIVE COMPUTING INFRASTRUCTURE TO THE BOROUGH GOVERNMENT. This division facilitates the proactive use of computing technology by installing, configuring, and optimizing the network infrastructure, providing data security, supporting and maintaining all information technology (IT) components (hardware and software), and providing technical support to staff to enable information-sharing. Major Long-Term Issues and Concerns � Tailor the Borough’s computer and telecommunications network and computing infrastructure to meet current and

future IT needs by improving system performance, providing reliable backup capability, protecting against malicious software, and ensuring data security.

� Continue to evaluate the growing performance needs of our Metro Ethernet Wide Area Network (WAN) supporting Borough facilities and develop options to expand capacity using current technology.

� Leverage our new Storage Area Networks (SANs) and virtualization technologies to provide increased levels of service, security, availability, and reliability.

� Provide a near real-time production system disaster recovery and backup digital data repository at the AlasConnect Data Center to support continuity of operations (COOP) at the Birch Hill Ski Lodge Facility if the Juanita Helms Administrative Center (JHAC) server room or the entire facility is somehow compromised.

� Provide a real-time emergency support IT infrastructure for the Emergency Command Center (ECC) including the capability for autonomous operations.

� Work closely with the Clerk’s office to control the increase in Borough data storage requirements through automated adherence to retention policies – historically, our storage capacity has more than doubled every three years.

Objectives for FY 2018 � Install, configure and manage the supporting server hardware, data storage equipment, and software to support

the ONESolution/Encompass implementation, a major change in how the Borough does business. � Design, configure and manage the new Metro Ethernet WAN infrastructure to increase the availability, speed

(bandwidth), and reliability of our business systems for staff and resident users. � Continue migration of Borough server equipment to Microsoft Windows and SQL Server 2012 system software. � Continue to update the Borough’s business Metro Ethernet WAN with a more securely structured and routed

network to improve performance and comply with best practices security standards. � Merge Borough desktops systems, tablets and laptops into a smaller footprint by utilizing current evolving

technologies into a consolidated platform eliminating the need for multiple systems for an All-In-One platform to reduce overall hardware and maintenance costs.

Significant Budget Changes � The FY 2018 budget reflects net increases in personnel costs due to longevity adjustments and benefit rate

changes, along with growth in the number of computers and automated systems supported. � Significant increase in expenditure is required to meet the growing needs of our capabilities to support the

ONESolution/Encompass implementation, emergency disaster recovery and backup system improvements, and the tailoring of the Metro Ethernet WAN.

� Significant increases in expenditures are required to comply with security, network, and systems audits and the completion of retraining\recertification of staff personnel in current technologies.

Previous Year’s Accomplishments � Contracted for the installation of the Metro Ethernet WAN connecting the JHAC with twelve external buildings to

improve information sharing required for ONESolution/Encompass processes and other key business systems. � Upgraded the combined Internet access for ECC and the Borough to 100Mbps with the capability to quickly provide

all of the bandwidth for dedicated usage by the ECC when needed. � Contracted with the Texas A&M School of Engineering for a cyber security vulnerability audit of the entire IT

infrastructure for use in the current budget prioritization process.

145


Measure 1: Number of pages available on the Borough web sites, both public and internal. 20,000 20,000 20,000 20,000 20,000

Measure 2: % of help calls resolved within one day 61% 64% 70% 70% 70%

Measure 3: Unscheduled production server downtime 10 hours 15 hours 5 hours 5 hours 5 hours


Help Desk Calls resolved-Network Services 4,208 4,100 4,100 4,100 4,100Number of computers supported (excluding servers) 570 570 570 570 570Number of servers supported 43 50 44 44 44Number of virtual servers supported 30 80 120 120 120Number of Printers supported 205 205 205 205 205Total server disk usage in gigabytes 10,580 12,000 17,000 17,000 17,000Number of Virus Scan Updates distributed 389 385 385 385 385Number of virus attacks defeated 20,712 20,712 20,712 20,712 20,712Number of SPAM (junk mail) items blocked or quarantined 10,813,786 10,906,892 11,000,000 11,000,000 11,000,000Number of unique visitors to the Borough web site, per month 26,342 27,000 28,000 28,000 28,000Number of visits to the Borough web site, per month 80,818 80,000 81,000 81,000 81,000Number of pages viewed on the Borough web site, per month 1,349,999 1,200,000 1,350,000 1,350,000 1,350,000Number of outside calls coming into FNSB phone system 262,036 302,426 300,000 300,000 300,000Number of calls from FNSB phone system to external phone lines 153,053 140,000 140,000 140,000 140,000

* Estimate



Dept: Computer ServicesDiv: Network Services

146

Dept: Computer ServicesDiv: Network Services


PERSONNEL SERVICES Permanent Salaries 633,166 626,581 631,610 631,610 849,860 926,360 Overtime Wages 40,746 19,415 15,000 15,000 15,000 15,000 Temporary Salaries - - - - - - Benefits 426,470 409,959 404,780 404,780 546,590 594,940 Subtotal: 1,100,382 1,055,955 1,051,390 1,051,390 1,411,450 1,536,300

COMMODITIES Office Supplies 876 1,143 1,330 1,330 1,330 1,330 Computer Supplies 166,540 124,316 152,350 152,350 122,350 122,350 Operating Supplies - - - - - - Books and Periodicals 153 264 - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 167,569 125,723 153,680 153,680 123,680 123,680

CONTRACTUAL SERVICES Professional Services - 19,500 19,550 19,550 19,550 19,550 Communications 268,678 286,406 321,790 321,790 321,790 321,790 Travel - - 200 200 200 200 Professional Dues/Meetings - - - 169 - - Training 4,900 - 35,000 35,000 35,000 35,000 Advertising, Printing & Binding 2,758 814 - 113 - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 56,846 - - 5,780 - - Repairs & Maint. -Office Equipment 32,760 53,470 179,850 179,850 300,150 300,150 Repairs & Maint. -Other Equipment 18,124 4,601 18,500 18,500 18,500 18,500 Rent - - - - - - Utilities 135 42 - - - - Equipment Leases 139,890 190,392 305,480 305,480 432,170 432,170 Other Contractual Services 396,694 345,607 349,650 342,297 393,680 393,680 Subtotal: 920,785 900,832 1,230,020 1,228,729 1,521,040 1,521,040


CAPITAL OUTLAY Controlled Assets 36,300 8,638 2,500 3,791 2,500 2,500 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 19,746 15,186 - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 56,046 23,824 2,500 3,791 2,500 2,500

GRAND TOTAL: 2,244,782 2,106,334 2,437,590 2,437,590 3,058,670 3,183,520


147

Dept: Computer ServicesDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 1,707,371 1,779,535 1,853,270 1,852,224 2,171,140 2,171,140 Overtime Wages 46,847 28,479 19,000 19,000 19,000 19,000 Temporary Salaries 42,260 20,535 32,200 32,200 32,200 32,200 Benefits 1,116,818 1,107,734 1,175,170 1,174,516 1,387,190 1,387,190 Subtotal: 2,913,296 2,936,283 3,079,640 3,077,940 3,609,530 3,609,530

COMMODITIES Office Supplies 6,241 6,860 3,330 3,330 4,630 4,630 Computer Supplies 179,014 130,113 159,450 163,450 131,550 131,550 Operating Supplies 549 142 500 500 600 600 Books and Periodicals 574 851 1,100 1,100 1,100 1,100 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants 559 697 900 900 200 200 Equipment Parts - - - - - - Subtotal: 186,937 138,663 165,280 169,280 138,080 138,080

CONTRACTUAL SERVICES Professional Services 58,406 29,975 30,550 35,200 30,550 30,550 Communications 268,734 286,456 322,490 322,490 322,390 322,390 Travel 101 - 250 250 250 250 Professional Dues/Meetings 374 774 330 499 330 330 Training 38,049 22,002 84,060 83,123 89,260 89,260 Advertising, Printing & Binding 2,870 814 300 413 200 200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 127,846 - - 5,780 - - Repairs & Maint. -Office Equipment 32,760 53,470 179,850 179,850 300,150 300,150 Repairs & Maint. -Other Equipment 18,124 5,185 18,500 18,500 18,500 18,500 Rent - - - - - - Utilities 138 42 - - - - Equipment Leases 139,890 190,392 305,480 305,480 432,170 432,170 Other Contractual Services 903,384 833,834 821,850 807,664 719,080 719,080 Subtotal: 1,590,676 1,422,944 1,763,660 1,759,249 1,912,880 1,912,880


CAPITAL OUTLAY Controlled Assets 73,735 14,820 2,500 4,611 2,500 2,500 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 19,746 15,186 - - - - Rolling Equipment - - - - - - Machinery & Equipment 76,148 - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 169,629 30,006 2,500 4,611 2,500 2,500

GRAND TOTAL: 4,860,538 4,527,896 5,015,380 5,011,080 5,667,290 5,667,290


148


Department of Emergency Operations

Animal Control

Emergency Operations Emergency Management ***

Chief of Staff

Fire Service Areas *

….

Emergency Medical

Services ***

911 **

*Service Area Fund ** 911 Fund ***Non-Areawide Fund



DEPARTMENT OF EMERGENCY OPERATIONS – EMERGENCY MANAGEMENT DIVISION MISSION/Program Description THE MISSION OF THE EMERGENCY MANAGEMENT DIVISION IS TO ASSIST BOROUGH RESIDENTS, BUSINESSES, AND VISITORS WITH PREPARING FOR, PREVENTING, RESPONDING TO, RECOVERING FROM, AND MITIGATING THE EFFECTS OF NATURAL AND MAN-MADE DISASTERS. Major Long-Term Issues and Concerns � Emergency Management staffing levels are inadequate to complete our required program management

functions of plan development and revision, training and exercise, basic disaster response and management capability development.

� Borough compliance with the National Incident Management System (NIMS) is required for federal grant eligibility and soon will be required for disaster assistance funding reimbursement from state and federal sources.

� Due to limited staffing the Division cannot meet community outreach and public education goals. � Significantly reduced opportunities for Federal and State grant funding will make it more difficult to

acquire, replace, and sustain equipment that supports core capabilities. Local funding will be required in order to develop/sustain required capabilities and services.

� The Division lacks adequate fiscal resources to implement the Multi-year Training and Exercise Plan for employees staffing the Emergency Operations Center (EOC).

Objectives for FY 2018 � Develop a community outreach and public information plan. � Conduct table top and functional exercises at the EOC. � Develop and implement long term strategic plan to develop required capabilities. � Conduct a borough-wide risk Threat Hazard and Risk Analysis (THIRA) with government and private

stakeholders. � Complete review/update of Comprehensive Emergency Management Plan (CEMP) based on THIRA

findings and new appendixes developed in FY16

Significant Budget Changes � The budget reflects a net change in personnel costs due to longevity and benefit rate changes. Previous Year’s Accomplishments � Became the first borough in Alaska to be recognized by NOAA as a Storm-Ready Community. � Deployed Disaster LAN software (EOC workflow management and Common Operating Picture). � Developed EOC position-specific training, performance and certification requirements. � Accomplished training and exercise goals for the fiscal year, including providing multi-day training on

EOC management and operations. � Completed CEMP plan annexes/appendices for evacuation, evacuee hosting and point of dispensing. � Continued with the installation of technology in the new FNSB EOC. � Coordinated the delivery of 1,200 hours of emergency management training to local emergency

management personnel, volunteer groups, utility providers, and emergency responders. � Attended the State of Alaska Preparedness Conferences.

149

2013/14 2014/15 2015/16 2016/17* 2017/18*Actual Actual Actual Budget Budget

Statistics and Accomplishments

HAZMAT Response TeamPersonnel 26 26 21 29 29Annual training man hours 2,500 2,500 1,780 2,742 2,700Number of response made 10 10 7 17 10

Fire Service AreasFire Service Area Revenue 7,797,680 8,063,760 8,510,750 8,510,750 9,319,470Number of Fire Service Areas 5 5 5 5 5Number of F.S.A. Commissions Seats filled 25 of 25 25 of 25 25 of 25 25 of 25 21 of 25Fire Service Area boundary changes 0 2 4 4 45Fire Service Area Adjustment request 2 2 1Tax Revenue Cap Increase Request 1 0 0 0 0Calls for fire services (all FSAs) 1,153 1,153 1,224

Emergency Management

TrainingNumber of training events delivered 16 15 14 20 20Total number of personnel trained 105 115 228 228 228Total traning hours completed 1,592 2,500 3,300 3,400 3,300Total certifications 81 100 161 166 161

ExercisesOrganizational exercise events conducted 2 4 3 4 3External organizational exercise events FNSB participated in 2 4 5 9 9Current FY activity for multi-year exercise events 16 14 16 16 16Total Staff hours of exercise activity 160 220 310 340 340

*Planning Document Activity (Staff hours)Comprehensive Emergency Management Plan 380 400 100 800 500 Continuity of Operations Plan 0 120 80 150 150 All-Hazard Mitigation Plan 800 200 40 20 800 Hazard Risk Analysis 0 80 20 90 500

Multi-year Training and Exercise Plan 140 120 240 140 40

*Estimated


Dept: Emergency OperationsDiv: Emergency Management


150

Dept: Emergency OperationsDiv: Emergency Management


PERSONNEL SERVICES Permanent Salaries 270,485 246,325 279,860 279,860 276,200 276,200 Overtime Wages 46 166 2,500 2,500 2,500 2,500 Temporary Salaries - 19,886 20,000 20,000 20,000 20,000 Benefits 169,086 160,743 178,700 178,700 178,020 178,020 Subtotal: 439,617 427,120 481,060 481,060 476,720 476,720

COMMODITIES Office Supplies 1,132 1,101 1,200 1,200 1,200 1,200 Computer Supplies - 2,391 700 700 700 700 Operating Supplies 6,795 533 5,000 5,000 5,000 5,000 Books and Periodicals - 25 - - - - Repair and Maint. Supplies 2,791 885 4,800 4,800 3,000 3,000 Clothing Supplies - 2,055 1,200 1,200 2,000 2,000 Motor Fuels and Lubricants 2,514 1,716 5,000 5,000 5,000 5,000 Equipment Parts 1,460 15 1,500 1,500 1,500 1,500 Subtotal: 14,692 8,721 19,400 19,400 18,400 18,400

CONTRACTUAL SERVICES Professional Services 165 - 1,500 1,500 1,500 1,500 Communications 8,258 14,822 14,520 14,520 14,520 14,520 Travel 595 3,077 3,800 3,800 3,800 3,800 Professional Dues/Meetings 473 643 800 800 800 800 Training 14,586 7,726 13,700 13,700 13,700 13,700 Advertising, Printing & Binding 773 75 2,000 2,000 3,500 3,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 3,431 3,431 4,000 4,000 4,000 4,000 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 15,328 27,300 10,500 10,500 10,000 10,000 Rent - - - - - - Utilities 18,118 12,205 20,640 20,640 23,240 23,240 Equipment Leases 16,410 20,700 23,520 23,520 - - Other Contractual Services 10,000 14,046 24,000 24,000 12,500 12,500 Subtotal: 88,137 104,025 118,980 118,980 87,560 87,560



GRAND TOTAL: 542,446 541,106 619,440 619,440 582,680 582,680

FUNDING SOURCES: Non-Areawide Emergency Management Performance Grant 160,000

151



DEPARTMENT OF EMERGENCY OPERATIONS – ANIMAL CONTROL DIVISION MISSION/Program Description THE DIVISION OF ANIMAL CONTROL’S MISSION IS TO ENSURE THE SAFETY AND WELL-BEING OF ALL BOROUGH RESIDENTS THROUGH PROACTIVE EDUCATION AND ENFORCEMENT AND TO SET THE STANDARD FOR OUTSTANDING ANIMAL CARE PRACTICES AS AUTHORIZED UNDER AS 29.35.210(B)(2). The Division enforces Title 6, facilitates domestic animal adoptions and conducts a rabies vaccination program. Major Long-Term Issues and Concerns � Lack of space for livestock (horses, pigs, goats, etc.) � Lack of space for poultry � Lack of space for exotics (birds, reptiles, small mammals, etc.) � Lack of space for holding sick animals where they cannot expose healthy animals � Difficult to place animals such as retired sled dogs with medical problems � Poor facility design and lack of repairs make disease control and maintenance a daily, labor-intensive

challenge � Increased demand from the public to enforce animal cruelty laws without the authority or tools Objectives for FY 2018 � Work with Shelter Fund to fundraise for a sled dog barn � Provide safe, sanitary, humane care and housing for impounded animals � Adopt healthy, spayed/neutered animals into new homes � Provide post-adoption support offering health and training information and referrals � Provide group presentations to adults and children on pet responsibility and safety � Conduct a low-cost rabies vaccination clinic at a centralized location � Continue with media advertising campaign on responsible pet ownership, seasonal pet issues and

shelter services � Review and update emergency animal sheltering plan � Create a user-friendly website � Develop an annual training plan � Reorganize digital record system Significant Budget Changes for FY 2018 � The budget reflects a net change in personnel costs due to longevity and benefit rate changes. Previous Year’s Accomplishments � Maintained a professional, quality-focused Animal Control team � Hosted the largest rabies vaccination clinic yet: 780 rabies vaccinations, 71 microchips � Increased our Facebook presence � Provided educational outreach to the community through 19 events � Attended Alaska Animal Welfare Conference � Completed trap awareness training taught by Alaska Department of Fish and Wildlife � Initiated writing internal policies and procedures: 16 policies and procedures written year-to-date � Reduced euthanasia rate for space to zero

153


Measure 1. Public service activity rate 84% 83% 83% 80% 80%Measure 2. Live release rate 89% 89% 91% 93% 93%Measure 3. Adoption rate 44% 43% 52% 52% 52%Measure 4. Redemption rate 20% 25% 34% 30% 30%Measure 5. Outreach events (Goal: 20/FY) 23 32 18 38 38

Additional Statistics and Accomplishments

EnforcementPhone calls received by Dispatch 4,882 5,902 4,354 4,330 4,330After-hours complaints received by answering service 3,043 2,909 n/a n/a n/a After hours complaints requiring response 88 69 n/a n/a n/a After hours complaints not requiring response 100 119 n/a n/a n/a Activities completed 3,749 3,030 3,193 3,160 3,160Animal bite incidents investigated 232 246 241 270 270Animal bite incident hearings 1 0 1 4 4

CareIntakes 3,357 2,752 2,574 2,800 2,800Rabies vaccinations given 1,693 1,675 1,475 1,970 1,970Animal visits 2,352 2,108 not recorded not recorded not recordedEuthanasias - owner requested 424 374 380 340 340Euthanasias - other reasons (medical, behavior, etc.) 272 197 154 120 120Euthanasias - lack of space 2 13 8 0 0Average time in shelter (days) 9.54 13.61 11.01 8.49 8.49Percentage of time spent in evaluation status 9.1% 8.5% 16.3% 20.7% 20.7%Spay/neuter surgeries in lieu of adoption fee 506 301 221 290 290

AdmissionsVisits to the shelter 57,780 44,166 65,387 66,530 66,530Phone calls handled 10,061 11,603 11,980 11,740 11,740Facebook posts n/a n/a 37 350 350Adoptions 1,344 1,107 981 1,110 1,110Redemptions 724 672 646 620 620Lost reports 903 984 887 860 860

OutreachCommunity events attended 12 15 5 22 22Classroom visits 2 5 0 4 4Group tours of shelter 9 12 13 12 12

VolunteersVolunteer hours worked 1,181 1,478 1,045 1,080 1,080Offsite animal visits 12 13 12 20 20

*Estimate based on first half of FY


Dept: Emergency OperationsDiv: Animal Control


154

Dept: Emergency OperationsDiv: Animal Control



COMMODITIES Office Supplies 2,846 5,799 6,500 6,500 6,500 6,500 Computer Supplies 660 3,639 2,400 2,400 2,400 2,400 Operating Supplies 80,930 78,144 88,500 88,500 88,500 88,500 Books and Periodicals 1,098 236 1,000 1,000 1,000 1,000 Repair and Maint. Supplies 2,619 61 6,500 6,500 5,800 5,800 Clothing Supplies 10,505 6,590 7,000 7,000 7,000 7,000 Motor Fuels and Lubricants 12,244 8,750 17,500 17,500 17,500 17,500 Equipment Parts 320 557 500 500 1,200 1,200 Subtotal: 111,222 103,776 129,900 129,900 129,900 129,900

CONTRACTUAL SERVICES Professional Services 90,248 81,010 156,420 156,420 156,420 125,000 Communications - 168 850 850 850 850 Travel - 10 100 100 100 100 Professional Dues/Meetings - 208 200 200 200 200 Training 20,104 18,594 19,980 19,980 19,980 19,980 Advertising, Printing & Binding 11,180 8,306 11,500 11,500 11,500 11,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 9,281 9,281 9,280 9,280 9,280 9,280 Repairs & Maint. -Office Equipment 840 - - - - - Repairs & Maint. -Other Equipment 16,334 25,968 21,700 21,700 18,400 18,400 Rent - - - - - - Utilities 8,658 7,992 10,270 10,270 10,270 10,270 Equipment Leases 25,420 27,080 50,840 50,840 - - Other Contractual Services 36,185 13,469 13,400 13,400 13,400 13,400 Subtotal: 218,250 192,086 294,540 294,540 240,400 208,980


CAPITAL OUTLAY Controlled Assets 9,039 937 2,000 2,000 2,000 2,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 9,039 937 2,000 2,000 2,000 2,000

GRAND TOTAL: 1,874,106 1,779,775 2,074,000 2,074,000 2,011,880 1,980,460

FUDNING SOURCE: General Fund Revenues Animal Control Fees, Spay/Neuter Fees 476,680

155



DEPARTMENT OF EMERGENCY OPERATIONS – EMERGENCY MEDICAL SERVICES DIVISION MISSION/Program Description THE MISSION OF THE EMERGENCY MEDICAL SERVICES DIVISION (EMS) IS TO ENSURE THAT A HIGH LEVEL OF PRE-HOSPITAL EMERGENCY MEDICAL CARE IS PROVIDED TO FNSB RESIDENTS AND VISITORS. Major Long-Term Issues and Concerns � The Borough needs to develop an efficient yet equitable way to adequately compensate fire service

areas when fire apparatus respond in support of EMS. � EMS strategic planning is impossible without clear policy direction and selection of a long-term service

delivery model. � EMS providers increasingly rely upon career staff to meet service level expectations of the public.

Providers are finding it harder to recruit and retain volunteers able to meet the time demands associated with training and response activities.

� Uncertainties associated with the cost of dispatch services, fuel, maintenance and insurance make it difficult to accurately predict the cost of providing service.

� Tax revenue collections are barely keeping pace with the cost of providing emergency medical services due to the tax revenue cap. Service fees are at threshold for collections.

Objectives for FY 2018 � Maintain a service fee collection rate of at least seventy five percent of billed emergency medical

service fees. � Revise the Vehicle Equipment Fleet Fund (VEFF) ambulance replacement schedule. � Continue to collect run data for emergency call locations, nature of calls, and response times; and

conduct analyses to determine optimal ambulance placements � Continue participating with the Interior Region Emergency Medical Council � Continue to provide high level of service to Borough residents. � Require all contracted providers submit run reports electronically to the state EMS system (AURORA-

Elite) Significant Budget Changes � The FY 2018 budget increase reflects longevity adjustments and benefit rate changes for administrative

staff, increase in vehicle equipment fleet fund costs, increased revenue due to increased requests for service, increased insurance costs, and modest increases for service providers.

Previous Year’s Accomplishments � Implemented program to provide expedited referral of heart attack (STEMI) patients to the cardiac

catheterization lab. � In conjunction with Fairbanks Memorial Hospital, implemented a “Trauma Alert” system to activate

trauma team from the field for critical trauma patients � Made progress with contractors to develop an EMS strategic plan. � All contractors are affiliated with Fairbanks Memorial Hospital Emergency Department doctors and

centralized medical direction for EMS agencies has been achieved. � Updated/Revised the FNSB regional EMS standing orders for EMTs and paramedics in the borough. � Renewed all of the Borough’s emergency medical services contracts. � Monitored the activities of service providers and the Borough’s ambulance billing contractor to ensure

contract compliance.

157


Statistical Accomplishments

Ambulance responses with patient transport 1,968 1,837 1,754 1,839 1,935Ambulance responses with no patient transport 702 623 688 702 718Average # of ambulance responses per day 7.08 6.78 6.69 6.82 7.02

1st Responder EMS reponses 668 659 614 702 798

Percentage of Level of Care ProvidedALS 2 2% 3% 6% 5% 8%ALS 1 62% 63% 50% 58% 54%BLS 36% 34% 44% 37% 38%

Capital ExpendituresAmbulance replacement 1 1 1 0 0

Contracts

Ambulance (EMS) 6 6 6 6 6First Responders 2 2 2 2 2Training 1 1 1 1 1

Student trainingETT 9 8 3 0 0EMT I 29 29 25 37 32EMT II 27 22 29 19 23EMT III 36 28 33 34 31

Percentage of recovery/billable collections 64.0% 67.0% 77.2% 78.9% 79.1%

*Estimate


Dept: Emergency OperationsDiv: Emergency Medical Services


158

Dept: Emergency OperationsDiv: Emergency Medical Services



COMMODITIES Office Supplies 703 995 1,200 1,200 750 750 Computer Supplies - - - - - - Operating Supplies 4,927 1,091 4,000 4,000 2,000 2,000 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies 632 - 500 500 250 250 Motor Fuels and Lubricants - - - - - - Equipment Parts 1,549 1,575 5,000 5,000 3,500 3,500 Subtotal: 7,811 3,661 10,700 10,700 6,500 6,500

CONTRACTUAL SERVICES Professional Services 62,859 63,024 50,000 50,000 50,000 50,000 Communications 668 792 2,000 2,000 2,000 2,000 Travel 1,610 973 - - - - Professional Dues/Meetings - - - - - - Training 2,729 1,656 2,400 2,400 2,400 2,400 Advertising, Printing & Binding - - 2,000 2,000 2,000 2,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,313 1,252 1,300 1,300 1,500 1,500 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 30,800 68,600 51,200 51,200 68,200 68,200 Rent - - - - - - Utilities 840 1,027 1,250 1,250 1,250 1,250 Equipment Leases 146,320 165,710 201,630 201,630 - - Other Contractual Services 1,814,133 1,925,796 2,064,670 2,064,670 2,065,840 2,065,840 Subtotal: 2,061,272 2,228,830 2,376,450 2,376,450 2,193,190 2,193,190



GRAND TOTAL: 2,190,019 2,342,205 2,505,540 2,505,540 2,321,360 2,321,360

FUNDING SOURCES: Non-Areawide Fund Revenues EMS Fees (Ambulance Service) 1,248,000

159



DEPARTMENT OF EMERGENCY OPERATIONS – 911 DIVISION MISSION/Program Description THE 911 DIVISION ENSURES THAT RESIDENTS HAVE RELIABLE MEANS TO REQUEST EMERGENCY SERVICES. The Division provides and supports 911 call-taking equipment, software, and a dedicated Wide Area Network (WAN) which interconnects four Public Safety Answering Points (PSAPs). Address changes are processed through Division GIS staff to ensure that the most accurate location information presents to 911 call-takers when an emergency call is received. The Division contracts with the City of Fairbanks Emergency Communications Center to answer 911 calls. Major Long-Term Issues and Concerns � Significant gaps and errors remain in road centerline, street range, and address range datasets. � There is no alternate Public Safety Answering Point (PSAP) in the Borough. � Greater deployment of IP-based communications devices presents a challenge to ensuring that

appropriate technology is in place to meet resident’s expectations. � Developing stable, long-term funding for 911 service depends on identifying revenue sources other than

telephone surcharges. � There is an expectation that the Borough will provide 911 service for areas outside the FNSB without

compensation. � Public safety agencies are targeting 911 surcharge funds to pay for all emergency communications

services. Objectives for FY 2018 � Complete security audit of the 911 system and facilities and develop a plan of correction for any issues

that are identified. � Deploy a network monitoring system on the 911 Wide Area Network (WAN). � Work closely with Community Planning to identify, verify, and quickly correct address and street range

errors within the Borough geographic information system. � Continue to maintain an up-to-date and accurate Master Street Address Guide (MSAG). � Continue to support the development of a backup regional dispatch center. � Continue supporting outreach efforts to encourage residents to complete SMART 911 safety profiles. � Complete the FTWW / FNSB 911 interconnection project. � Review preliminary plats for street name and address compliance with FNSBC. � Complete GIS address point and ALI database synchronization. Significant Budget Changes � The 911 call-taking contract payment to the Fairbanks Emergency Communications Center increased

as a result of changes to the user cost allocation structure. Additionally, budget increased to add 911 system hardware monitoring.

Previous Year’s Accomplishments � Continued to move GIS features from the Borough GIS system into the two dispatch centers (FECC &

AST), synchronized the dispatch centers’ GIS databases, and pushed information to first responders through the computer-aided dispatch system.

� Completed rewrite of addressing ordinance. � Completed the replacement of the 911 system Wide Area Network (WAN). � Hired Emergency Services Technology Administrator to support 911 system. � Completed a 911 system interconnection agreement with Ft. Wainwright and spent many hours working

with the US Army staff to develop a solution for interconnecting systems. � Completed a pilot project to synchronize GIS address points with ALI database.

161

2013/14 2014/15 2015/16 2016/17 2017/18Measures Actual Actual Actual Budget Budget

Measure 1. Total number of 911 calls received.* 68,022 64,615 50,614 47,583 50,000 Fairbanks Emergency Comms Center 42,312 38,894 41,500 Alaska State Troopers 8,302 8,689 8,500

Measure 2. Updates to the 911 MSAG 4,480 113 110 100 100

Measure 3. 911 system availability (% of Time). 100% 100% 100% 99% 100%

Measure 4. 911 Call Answer Times: 10 Seconds or Less (NENA 56-005 = 90%) 93% 93% 20 Seconds or Less (NENA 56-005 = 95%) 97% 98% Greater than 20 Seconds 3% 2%

Additional Statistics and Accomplishments

Surcharge CollectionsAvgMonthly Count (Landline) 38,000 33,290 34,000 20,079 19,000AvgMonthly Count (Wireless) 73,000 79,267 80,000 91,076 92,000 Surcharge rate 1.00 dollar 1.00 dollar 1.00 dollar 1.00 dollar 1.00 dollar

Master Street Address Guide/ALI MSAG Total Records 3,500 3,500 3,600 3,500 3,600 Street range processing changes 4,480 1,000 600 600 600 New Streets added 35 20 30 40 30 Addresses assigned, corrected, updated, researched, or deleted 878 5,223 6,700 7,802 7,000 % Centerline/ALI geocode accuracy 99 99 99 99 99 ALI database Records 79,000 72,935 71,861 70,000 70,000

911 PSAP report Wireline Calls % 31% 26% 25% 25% 25% Wireless Calls % 69% 74% 75% 75% 75%

Service Order Information (SOI) ProcessingACSAK Total 25,351 5,523 7,988 6,000Success 24,953 5,343 7,844 5,800Success after Reprocessing 233 158 144 150

GCI Total 9,770 10,447 10,383 10,000Success 9,137 10,258 10,014 9,900Success after Reprocesing 183 35 369 300

*Reduction in call volume is due to implementation of improved call reporting software.

The FNSB intends to measure the success of this division using the following measures:

Dept: Emergency OperationsDiv: 911 Fund


162

Dept: Emergency OperationsDiv: 911 Fund


PERSONNEL SERVICES Permanent Salaries 159,901 214,374 249,710 249,710 239,010 239,010 Overtime Wages 91 15 2,000 2,000 2,000 2,000 Temporary Salaries - - - - - - Benefits 102,480 132,806 157,570 157,570 152,320 152,320 Subtotal: 262,472 347,195 409,280 409,280 393,330 393,330

COMMODITIES Office Supplies - 200 150 150 150 150 Computer Supplies 1,623 985 2,000 2,000 2,000 2,000 Operating Supplies - 82 700 700 10,700 10,700 Books and Periodicals - - 250 250 250 250 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,623 1,267 3,100 3,100 13,100 13,100

CONTRACTUAL SERVICES Professional Services 95,750 34,092 20,000 20,000 20,000 20,000 Communications 69,567 56,556 90,000 90,000 90,000 90,000 Travel 595 1,246 1,000 1,000 1,000 1,000 Professional Dues/Meetings 206 206 500 500 500 500 Training 4,438 2,400 8,000 8,000 8,000 8,000 Advertising, Printing & Binding - 16 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,425 1,425 1,500 1,500 1,500 1,500 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 33 1,962 4,000 4,000 4,800 4,800 Rent - - - - - - Utilities - 5,056 6,000 6,000 6,000 6,000 Equipment Leases - - - - - - Other Contractual Services 541,700 522,068 568,900 568,900 586,500 586,500 Subtotal: 713,714 625,027 700,900 700,900 719,300 719,300



GRAND TOTAL: 977,809 979,203 1,113,280 1,113,280 1,125,730 1,125,730

FUNDING SOURCES:911 Telephone Surcharge 1,183,500Interest Earnings 3,000

1,186,500

163

Dept: Emergency OperationsDepartmental Summary



COMMODITIES Office Supplies 4,681 8,095 9,050 9,050 8,600 8,600 Computer Supplies 2,283 7,015 5,100 5,100 5,100 5,100 Operating Supplies 92,652 79,850 98,200 98,200 106,200 106,200 Books and Periodicals 1,098 261 1,250 1,250 1,250 1,250 Repair and Maint. Supplies 5,410 946 11,300 11,300 8,800 8,800 Clothing Supplies 11,137 8,645 8,700 8,700 9,250 9,250 Motor Fuels and Lubricants 14,758 10,466 22,500 22,500 22,500 22,500 Equipment Parts 3,329 2,147 7,000 7,000 6,200 6,200 Subtotal: 135,348 117,425 163,100 163,100 167,900 167,900

CONTRACTUAL SERVICES Professional Services 249,022 178,126 227,920 227,920 227,920 196,500 Communications 78,493 72,338 107,370 107,370 107,370 107,370 Travel 2,800 5,306 4,900 4,900 4,900 4,900 Professional Dues/Meetings 679 1,057 1,500 1,500 1,500 1,500 Training 41,857 30,376 44,080 44,080 44,080 44,080 Advertising, Printing & Binding 11,953 8,397 16,500 16,500 18,000 18,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 15,450 15,389 16,080 16,080 16,280 16,280 Repairs & Maint. -Office Equipment 840 - - - - - Repairs & Maint. -Other Equipment 62,495 123,830 87,400 87,400 101,400 101,400 Rent - - - - - - Utilities 27,616 26,280 38,160 38,160 40,760 40,760 Equipment Leases 188,150 213,490 275,990 275,990 - - Other Contractual Services 2,402,018 2,475,379 2,670,970 2,670,970 2,678,240 2,678,240 Subtotal: 3,081,373 3,149,968 3,490,870 3,490,870 3,240,450 3,209,030


CAPITAL OUTLAY Controlled Assets 12,401 7,891 2,000 2,000 2,000 2,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 12,401 7,891 2,000 2,000 2,000 2,000

GRAND TOTAL: 5,584,380 5,642,289 6,312,260 6,312,260 6,041,650 6,010,230

FUNDING SOURCES: General Fund Revenues Animal Control Fees 244,140 Non-Areawide Fund Revenues (EMS) 1,248,000 Grants, Fees, 911 Surcharges & Interest Earnings 1,346,500

2,838,640

164


Department of Financial Services

Accounting

Financial Services Administration

Chief of Staff

Health and Social Services

Treasury/Budget

Tax Foreclosure



DEPARTMENT OF FINANCIAL SERVICES (FS) – ADMINISTRATION DIVISION MISSION/Program Description

TO PROVIDE TRANSPARENCY AND ACCOUNTABILITY FOR SAFEKEEPING AND LEGALLY AUTHORIZED USE OF BOROUGH FUNDS AND ENSURE THAT FISCAL PRACTICES ARE IN COMPLIANCE WITH BOROUGH CODE AND POLICIES AND WITH STATE AND FEDERAL LAW. Serve as an advisor to the Mayor and to the Assembly regarding fiscal management of the operational budget and of projects having a fiscal effect on the Borough. Perform analyses and other tasks related to various fiscal issues of impact to the Borough. Coordinate and assist the Accounting, Treasury and Budget, and Health and Social Services (H&SS) divisions in implementing special projects and oversee operational activities in the department. Major Long-Term Issues and Concerns

For Boroughwide fiscal issues that this division is concerned with, see the “Budget Highlights” section.

Recruiting, hiring, and retaining qualified professional-level staff is the major concern for the department. Four years of ongoing vacancies in several professional positions in the Accounting division, and the two-year vacancy of the professional position in this Administration division, creates difficulties in accomplishing the department’s and the division’s fiscal missions and hinders their ability to meet their objectives. There is a national shortage of skilled accountants. The now-growing economy in the Lower 48 and the deepening recession in Alaska have exacerbated the shortage of qualified professional accounting staff willing to work for the Borough in Fairbanks, Alaska.

Successful use of the new ONESolution financial management system (OS) continues to require significant effort as SunGard releases new modules and enhanced functionality. The Department continues to, and will continue to, devote substantial staff resources to this project. In an environment with vacant permanent and backfill positions, this presents challenges, especially as Financial Services’ support continues to be needed for ongoing maintenance and implementation of additional modules and functionality.

The technology of the Borough’s Tax Accounting and Collections System (TACS) is outdated, and although it is stable, it is vulnerable. Over 70 percent of the Borough’s unrestricted revenues are processed through TACS. The Computer Services department (CS) continues to work on its multi-year project to translate the software to a modern programming language and the Treasury and Budget division continues to dedicate considerable staff time to testing and regression testing of the software as CS completes portions of the project. Of special concern is CS’s ability to update TACS for 1) the voter-approved residential property exemption increase effective January 1, 2018 and 2) the anticipated State enabling legislation for establishing a program for Property Assessed Clean Energy for commercial properties (C-PACE). Objectives for FY 2018

� Train and guide the FS Administration’s new Financial Specialist. � Provide support to the H&SS Administrator, the single employee for the Borough’s H&SS function. � Continue to support the Accounting division with the impact of unfilled positions. � Assist in recruiting and hiring qualified applicants for vacant positions and in retaining professional staff. � Continue to meet the investment program objectives of safety, liquidity, and yield, in that Codified order. � Respond to rating agency reviews; provide advice to maintain the health of the Borough’s bond ratings. � Work with the Mayor in the preparation of the Borough’s FY 2018-19 annual budget. � Oversee the Financial Specialist in compiling and consolidating debt compliance procedures. � Provide guidance and direction to Treasury/Budget division staff in effecting 1) the voter-approved

increase in the residential property exemption and 2) the C-PACE program, if available and approved by the Mayor and Assembly.

� Continue participating on the OS Project Team, the OS Security Committee, and the OS Focus Group sessions with department administrative users. Continue working with Accounting and Treasury/ Budget divisions and other departments on new OS modules, enhanced OS functionality, and periodic OS updates, particularly as it relates to internal controls and appropriate access authorizations.

� Continue to provide assistance to Financial Services staff in, and interdepartmental communications for, developing and implementing changes in procedures to take advantage of the automation available in ONESolution and Encompass; to comply with U.S. OMB’s new Uniform Grants Guidance for those areas under Financial Services’ responsibility and authority; and to adhere to COSO’s best practices in the latest release of its integrated framework of internal control.

� Continue participation in the information technology (IT) governance committee. � Work with the Mayor’s Office on special projects as they arise.

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PROGRAM BUDGET SUMMARY (continued)

DEPARTMENT OF FINANCIAL SERVICES – ADMINISTRATION DIVISION (continued) Objectives for FY 2018 (continued)

� If decided by the Mayor, work with other departments and bond counsel to provide an ordinance to bring a ballot proposition to the voters to authorize bond financing for deferred maintenance of Borough and School District facilities. If approved by the Assembly and then by the voters, sell bonds (as needed) with the assistance of the financial advisor and bond counsel.

� Continue learning about and evaluating the Tax Foreclosure function and working with the Treasury /Budget division on the unique and challenging issues that often arise.

� Consult with and assist Treasury/Budget managers and staff with the request for proposals for the Borough’s banking services, including any pre-cursor activities such as request(s) for information.

� Consult with Accounting division professional staff and the Borough’s auditors on the implementation of GASB Statement No. 75 (Accounting and Financial Reporting for Postemployment Benefit Plans Other Than Pensions).

� Continue participation in the Mayor’s boards and commissions working group. � With the financial advisor, evaluate whether to refund (i.e., refinance) any outstanding bonds. � Develop and implement procedures for fiscal aspects of new and changed programs and requirements. Significant Budget Changes

� There are no significant budget changes. Previous Year’s Accomplishments (completed or expected to be complete in FY 2017)

� Continued efforts to recruit, hire, and retain both professional and technical staff. � Continued to support the Accounting and Administration divisions with the impact of unfilled positions. � Worked with the Mayor’s Office, the Public Works department, the School District, the Borough

Attorney, the Borough’s bond counsel, and the Borough’s financial advisor to bring a $13,215,000 ballot proposition to the voters for deferred maintenance of Borough-owned facilities, including several schools. The ballot proposition was approved by the voters in October 2016.

� Responded to extensive rating agency reviews. � ONESolution Implementation Project – Participated in numerous OS Steering Committee, OS Project

Team, OS Security Committee, OS Focus Group and internal FS department planning, training, configuration, and discussion meetings. Kept alert to problems, across all departments involved, that were impeding or could impede the project and worked to resolve those matters among the parties.

� Along with the Treasury/Budget Manager, the Mayor, and the Chief of Staff, with departmental input, developed and prepared the Mayor’s FY 2017-18 Recommended Budget and will be providing a presentation to the Assembly of this budget.

� Continued to train and guide the new Health & Social Services Administrator. � Began the training of the FS Administration’s new Financial Specialist. � Worked with Treasury/Budget staff, and sometime Legal staff, to solve several unusual issues relating

to tax-foreclosed properties. � No principal value was lost on any of the Borough’s investments or deposits. � Attended various training, on topics of relevance to the Borough’s financial and fiscal activities. � Addressed numerous and diverse complex and/or dicey issues in the department’s divisions. � Worked with various departments to resolve a number of new and challenging fiscal issues. � Responded to many questions and requests for information from a broad spectrum of inquirers and for

legal discovery purposes. � Assisted Treasury/Budget staff in the implementation of the new marijuana sales tax. � Continued participation in various Mayor’s committees and working groups including IT governance,

energy savings performance contracts (ESPC), C-PACE, and boards and commissions. � Consulted with Accounting division staff in a number of discussions about the federal government’s new

Uniform Grant Guidance. � Meeting and working extensively with grants and management staff in the Accounting division and with

the interdepartmental Mayor’s grants policy working group to update the Borough’s grants management policy and to develop a comprehensive grants management procedures manual.

� Spent considerable time concerning a potential mishandling of cash situation, overseeing Treasury/Budget’s internal audit of the matter and in interdepartmental meetings about the matter.

� Devoted substantial time and effort pertaining to disallowed grant costs found during the FY16 federal and state single audits.

166

2013/14 2014/15 2015/16 2016/17* 2017/18**Measures Actual Actual Actual Budget Budget

Measure 1. Earned Distinguished Budget Presentation Award from the Government Finance Officers Association? Yes Yes Yes Yes Yes Measure 2. Earned Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for the CAFR? Yes Yes Yes Yes Yes Measure 3. Health of bond ratings reaffirmed? Yes Yes Yes Yes Yes


Number of Appropriating Ordinances Reviewed and Processed 49 43 48 50 ^ 50 Number of Tax Collection Appeals Processed 10 7 2 10 ^ 8 Number of Bond Elections 2 0 0 1 1 Number of Bond Sales (including anticipated new and refundings) 0 0 1 0 ^ 2 Amount of New Bonds Sold $0 $0 $63,375,000 $0 ^ unknownAmount of Refunding Bonds Sold $0 $0 $0 $0 ^ unknownNumber of Master Lease Schedules Processed 13 14 12 9 ^ 2 Amount of Master Lease Schedules Processed $1,046,551 $935,857 $753,036 $654,582 ^ $87,390

Information DisseminationApproved Budget Mini Booklets 100 100 100 100 100 Recommended Budgets 79 82 81 81 ^ 81 Approved Budgets 99 94 89 90 ^ 90 Number of Budget Documents Available on FS Website 10 10 10 10 10 Number of CAFRs Available on FS Website 10 10 10 10 10 Number of Bond Series Official Statements on FS Website 20 18 19 19 ^ 20 Number of CDs Made of Budgets and CAFRs, as requested 55 45 50 44 ^ 44

* Per the FY 2017 Approved Budget** Estimated^ Adjusted FY 2017 estimate


Dept: Financial ServicesDiv: Administration


168

Dept: Financial ServicesDiv: Administration


PERSONNEL SERVICES Permanent Salaries 230,994 143,807 229,690 229,690 239,780 239,780 Overtime Salaries - - - - - - Temporary Salaries 239 80 14,180 14,180 14,180 14,180 Benefits 169,088 103,433 145,160 145,160 152,870 152,870 Subtotal: 400,321 247,320 389,030 389,030 406,830 406,830

COMMODITIES Office Supplies 1,334 45 2,000 2,000 2,000 2,000 Computer Supplies 909 20 300 300 300 300 Operating Supplies - - - - - - Books and Periodicals 529 213 700 700 700 700 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,772 278 3,000 3,000 3,000 3,000

CONTRACTUAL SERVICES Professional Services 3,760 - 3,200 3,200 3,200 3,200 Communications - 37 100 100 100 100 Travel - - 1,200 1,200 1,200 1,200 Professional Dues/Meetings 1,152 820 1,330 1,330 1,330 1,330 Training 5,098 1,636 10,260 10,260 10,260 10,260 Advertising, Printing & Binding - 150 120 120 120 120 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 2,003 263 - - - - Subtotal: 12,013 2,906 16,210 16,210 16,210 16,210


CAPITAL OUTLAY Controlled Assets 917 3,246 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 917 3,246 - - - -

GRAND TOTAL: 416,023 253,750 408,240 408,240 426,040 426,040


169



DEPARTMENT OF FINANCIAL SERVICES – ACCOUNTING DIVISION MISSION/Program Description

THE ACCOUNTING DIVISION’S MISSION IS TO PLAN, ORGANIZE, COORDINATE, AND ADMINISTER THE BOROUGH’S ACCOUNTING AND INTERNAL CONTROL FUNCTIONS ON A TIMELY AND ACCURATE BASIS, IN ACCORDANCE WITH GAAP, CONTRACTS, REGULATORY, AND GRANTOR REQUIREMENTS AND MAINTAIN A “CLEAN” AUDIT OPINION ON THE BOROUGH’S FINANCIAL STATEMENTS. The division maintains complete and accurate accounting records; reviews and complies with federal, state, and local laws, statutes, and regulations of a fiscal nature; oversees the annual and single audits of the Borough’s financial and grants records; prepares the Comprehensive Annual Financial Report (CAFR) and Single Audit Reports; advises the CFO on accounting and related fiscal matters; supports the Treasury/Budget and Administration divisions with the annual budget; responds to accounting- and fiscal-related inquires and requests from departments, Assembly members, outside agencies, Legislators, Commissioners, and individual citizens; attends and conducts training to ensure staff are competent to maintain accurate and compliant financial records, to improve efficiency, and to stay current with all legislative and fiscal actions affecting the Borough. Major Long-Term Issues and Concerns

The ceaseless proliferation of new mandates, constant changes to compliance requirements, the greater number of complex grants, increasing accountability, and the necessity to revamp business processes due to technological changes requires a continual need to evaluate and adjust the type and level of staffing and the allocation of staff to competing functions. Ongoing vacancies in several professional positions increase the difficulty of dealing with these issues. Training and professional associations are essential to continued success in these efforts and in managing the Borough’s accounting and fiscal compliance functions. With limited staffing, the new ONESolution software will continue to heavily impact day-to-day operations as the accounting division handles periodic enhancements, new functionality, and problems that continue to arise, in addition to developing new procedures. Objectives for FY 2018

� Continue recruiting for open positions and training of the new and recently promoted staff. � Begin research and training for the implementation of GASB Statement No. 75 (Accounting and

Financial Reporting for Postemployment Benefit Plans Other than Pensions). � Continue training on the extensive changes to grants management under U.S. OMB’s new Uniform

Grants Guidance regulation. � With Payroll, continue working on the grant reporting aspect of electronic timecards Boroughwide. � Support Purchasing with the purchase card program and continue to participate in beta testing for the

SunGard PS purchase card module. Establish the internal controls for administration of the program. � Continue to automate processes and write and update procedures. � Work with the ONESolution project team, evaluating and automating existing processes, using new

tools for reporting and processing data. Participate in focus group sessions with the department administrative users and the project team.

� Continue working with the ONESolution project team, testing and implementing the periodic ONESolution software updates. Continue to review and approve security requests for access to ONESolution, including approval workflow roles, in alignment with appropriate internal controls and management authorizations. Troubleshoot problems as they arise.

� Create new or modify existing fiscal year-end, audit preparation, and external financial reporting processes, tasks, and procedures under the new ONESolution system.

� Work with the Encompass project team to integrate electronic records from the ONESolution software. � Continue reviewing journal entries, audit work papers, accounts payable records, and banking records

(as they come up for records destruction) for extended retention in order to comply with the Internal Revenue Code for tax-exempt bond transactions.

� Continue to represent the Financial Services department as a member of the Records Governance Team, evaluating business processes, opportunities, and priorities specific to Borough-wide electronic records storage.

171



DEPARTMENT OF FINANCIAL SERVICES – ACCOUNTING DIVISION (continued) Significant Budget Changes


� Earned the Borough’s twenty-eighth “Certificate of Achievement for Excellence in Financial Reporting” from the Government Finance Officers Association for the FY 2014-15 CAFR.

� Maintained timely and accurate accounting records. � Complied with laws, regulations, and contracts of a fiscal nature; timely filed reports and returns to the

IRS, State of Alaska, grantors, APOC, SEC, other third parties, and the Borough Assembly. � Continued training of new staff and recently promoted employees. � Implemented GASB Statement No. 72 (Fair Value Measurement and Application), and GASB

Statement No. 82 (Pension Issues – An Amendment of GASB statements No. 67, No. 68, and No. 73). � Continued working with the project team on the ONESolution implementation and subsequent software

updates, and assisted with approval workflow creation across multiple subsystems. Created report specifications, tested data entry and processes for modules within the accounting division for accounts payable, accounts receivable/cash receipts bank reconciliation, budgeting, encumbrance, general ledger, and person/entity modules. Supported purchase order approval workflow development and testing, and all subsystem postings to GL.

� Assisted Risk Management with the implementation of the Affordable Care Act requirement for health care electronic funds transfers (EFT) and remittance advices, which was finalized in November 2016.

� Reviewed journal entries, audit work papers, accounts payable, and banking records that were ready for destruction, identifying bond transactions for extended retention in order to comply with the Internal Revenue code for tax-exempt bond transactions.

� Provided support to Public Works in their preparation of cash flow projections needed for the sale of $13 million in authorized bonds.

� Participated in the Borough’s grants policy work group, reviewing and updating the Borough’s grants policy and developing a grants procedures manual.

172


2013/14 2014/15 2015/16 2016/17* 2017/18**Measures Actual Actual Actual Budget BudgetMeasure 1. Earned Certificate of Achievement for

Excellence in Financial Reporting from GFOA? Yes Yes Yes Yes YesMeasure 2. Received unqualified "clean" audit

opinion on Borough's financial statements? Yes Yes Yes Yes YesMeasure 3. Maintained timely and accurate

accounting records? Yes Yes Yes Yes YesMeasure 4. Met grantor/regulatory

requirements, including compliance reports,timely and accurately? No ^^ Yes No + Yes Yes

Measure 5. Processed payments to vendors timely and accurately? Yes Yes Yes Yes Yes

Additional Statistics and AccomplishmentsAnnual Financial Audit, Annual State and

Federal Single (Grant) AuditsMaterial weaknesses or significant deficiencies? Yes ^^ No No No NoFindings, questioned costs, or disallowed costs? Yes ^^ No Yes + No NoTotal revenues $179.2 M $175.5 M $169.5 M $170.0 M ^ $170.0 MState grant expenditures $37.3 M $31.0 M $20.1 M $20.1 M ^ $15.0 MFederal grant expenditures $13.2 M $8.8 M $5.4 M $5.4 M ^ $10.0 MAudit tasks performed & schedules prepared 259 266 269 270 270Report pages 307 333 337 337 ^ 337Financial statements, footnotes, RSI prepared 105 130 132 132 ^ 132Additional info schedules, statistical tables, and transmittal letter pages prepared 70 72 73 73 ^ 73General Ledger Section (GL)/ Support Staff (SS)Funds maintained / Line-item accounts maintained (GL) 33 / 897 33 / 902 33 / 917 34 / 905 ^ 34 / 905Active (annual) operating cost centers (GL) 260 260 262 262 ^ 262Active (inception-to-date) projects (GL) 884 617 663 700 700Purchase orders reviewed (including TAs) (GL) 2,594 2,802 2,216 2,500 ^ 2,500Budget transactions / Journal entries processed (GL) 1,636 1,786 1,569 1,600 ^ 1,600Capital assets tracked (GL) 7,172 7,581 7,679 8,000 8,000Ordinances / Fiscal notes reviewed & posted (GL,SS) 44 38 43 45 45Bank accounts / Reconciliations (GL) 31 / 372 28 / 336 24 / 288 27 / 324 27 / 324Accounts Payable (AP)/ Support Staff (SS)Invoiced purchases processed for payment (AP,SS) 25,270 27,094 24,429 27,000 27,000AP and payroll check runs per year (AP,SS) 164 162 187 190 ^ 190Vendor & payroll checks/ EFTs distributed (SS) 19,713 18,722 19,247 20,000 ^ 20,000Payments made / Late fees incurred $104 M/$55 $135 M/$688 $148 M/$2,604 $148 M/$900 ^ $148 M/$900Vendor statements reconciled (AP) 356 316 293 350 350IRS Forms 1099 issued (AP) 646 617 301 350 ^ 350Grants Monitoring, Compliance, & ReportingDollar value of open grants $135.1 M $87.2 M $129.8 M $129.8 M ^ $110.0 MGrant project cost centers 732 677 497 497 ^ 450Reports / Invoices filed and billed 1,569 883 881 881 ^ 700Subgrant agreements written / Reports reviewed 23 / 444 14 / 196 19 / 216 19 / 216 ^ 15 / 175Financial reviews of HSS applications 12 15 14 14 ^ 14Other Compliance ReportingBentley Trust and APOC reports prepared 5 5 5 5 5IRS Forms 8038 - bonds and leases 13 14 13 11 ^ 4Unclaimed property report to State of Alaska 1 1 1 1 1Annual arbitrage and related calculations for the IRS 11 11 11 11 ^ 11Financial assurances for the landfill & USTs 2 2 2 2 2Status reports for State-reimbursed capital projects for schools (bond- & cash-funded) 17 13 11 8 ^ 3Amount of revenue lost if not filed timely $10.4 M $10.4 M $10.0 M $12.0 M $13.0 M

* Per the FY 2017 Approved Budget** Estimated+ Federal and state single audit findings and disallowed payroll charges to four grants in Transportation department.^^ Federal single audit findings and disallowed payroll allocation charges to two grants in the Computer services department.^ Adjusted FY 2017 estimate

Dept: Financial ServicesDiv: Accounting


174

Dept: Financial ServicesDiv: Accounting


PERSONNEL SERVICES Permanent Salaries 1,011,616 1,150,517 1,303,450 1,303,450 1,265,840 1,265,840 Overtime Salaries 22,095 21,825 19,450 19,450 19,450 19,450 Temporary Salaries 32,062 28,490 29,140 29,140 29,140 29,140 Benefits 669,093 740,975 830,960 830,960 815,040 815,040 Subtotal: 1,734,866 1,941,807 2,183,000 2,183,000 2,129,470 2,129,470

COMMODITIES Office Supplies 11,288 8,971 8,010 8,010 8,010 8,010 Computer Supplies 2,573 798 1,000 1,000 1,000 1,000 Operating Supplies - - - - - - Books and Periodicals 6,991 5,487 7,950 7,950 7,950 7,950 Repair and Maint. Supplies - 30 - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 20,852 15,286 16,960 16,960 16,960 16,960

CONTRACTUAL SERVICES Professional Services - - 18,000 18,000 18,000 18,000 Communications 125 206 130 130 130 130 Travel 23 7,577 - - - - Professional Dues/Meetings 1,781 2,242 1,430 1,430 1,430 1,430 Training 19,613 11,219 21,250 21,250 21,250 21,250 Advertising, Printing & Binding 2,859 3,524 3,990 3,990 3,990 3,990 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 60 - 150 150 150 150 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 264 131 140 140 140 140 Subtotal: 24,725 24,899 45,090 45,090 45,090 45,090



GRAND TOTAL: 1,789,082 1,994,194 2,246,750 2,246,750 2,193,220 2,193,220


175



DEPARTMENT OF FINANCIAL SERVICES – HEALTH & SOCIAL SERVICES DIVISION

MISSION/Program Description THE MISSION OF THIS DIVISION IS TO SUPPORT THE HEALTH & SOCIAL SERVICES COMMISSION AND THE EARLY CHILDHOOD DEVELOPMENT COMMISSION IN FULFILLING THEIR DUTIES AND RESPONSIBILITIES, AS WELL AS ADMINISTERING THE STATE OF ALASKA COMMUNITY ASSISTANCE FUNDS FOR UNINCORPORATED COMMUNITIES. The Health & Social Services Commission (HSSC) allocates funding to non-profit organizations for essential human services. The Early Childhood Development Commission (ECDC) is tasked with promoting school readiness by furthering the quality of early care and education for children in the Borough. This division provides administrative support to both Commissions, provides information so both Commissions can make informed decisions, and administer funds pertinent to both, such as the State’s Human Services Community Matching Grant, the Borough’s Match Assistance Grants, and donation funds related to the Early Childhood Development Commission’s special projects. This division also administers the State’s Community Assistance funds for unincorporated communities within the Borough. Major Long-Term Issues and Concerns

� The Human Services Community Matching Grant program provides essential human services and reaches

over 36,000 local residents each year. Demonstrated need and exceptional efficiencies highlight the importance of this grant program. Support for consistent State funding is needed to avoid reductions in services “whose unavailability would subject persons needing the services to serious mental or physical hardship.” (A.S. 29.60.650)

� Quality early learning environments – in and out of the home – for all young children reduce long-term costs and improve life outcomes. According to the Alaska Developmental Profile, 2014 – 2015, developmental screening scores for children entering kindergarten in the Borough are below statewide averages. The State’s elimination of the Best Beginnings grant beginning in the FY2017 budget year hinders the ECDC’s work in this area.

Objectives for FY 2018 � Continue to assist the HSSC in their work by:

� Supporting the grant allocation and monitoring process. � Compiling information on community needs and the impact of the grants. � Supporting Commission meetings.

� Continue to assist the ECDC in their work by: � Supporting Commission projects, including the Family Friendly Workplace Awards, the Fairbanks

Families Partnership, and FairbanksFamilies.org. � Managing the Fairbanks Families Health Fair and other related projects. � Compiling information on community needs and resources. � Supporting Commission meetings.

� Continue to administer the Community Assistance for unincorporated communities funds in accordance with State law and as approved by the Assembly.

Significant Budget Changes � The Borough has eliminated the separate “safety net” (basic food, shelter, and health needs) match

assistance grants category. Even eligible “safety net” applicants were choosing to apply under the regular match assistance grant program.

Previous Year’s Accomplishments � Supported the HSSC. � Managed, processed, tracked, monitored, and reported on the Human Services Community Matching Grant

and Match Assistance Grant programs. � Supported the ECDC. � Managed the ECDC Family Friendly Workplace Awards. � Managed and facilitated the annual Fairbanks Families Health Fair. � Managed, processed, tracked, and monitored the Community Revenue Sharing for unincorporated

communities program.

177

2013/14 2014/15 2015/16 2016/17 * 2017/18 **Measures Actual Actual Actual Budget BudgetMeasure 1. Number of residents who received services funded by Human Services Community Matching Grants 38,279 38,279 31,741 37,220 ^ 36,650Measure 2. Multiplier (ratio) of State, Other & In-kind to Local funds for the Human Services Community Matching Grant 38:1 11:1 12:1 18:1 ^ 17:1 Measure 3. Multiplier (ratio) of Funds from Primary Grantor, Other Funds & In-kind to Match Assistance Grant funds 18:1 28:1 18:1 19:1 ^ 19:1 Measure 4. Were the Community Revenue Sharing funds (Community Assistance in FY18) for unincorporated communities administered in accordance with State law and as approved by the Assembly? Yes Yes Yes Yes Yes


Impact of Human Services Community Matching Grant (HSCMG) and Match Assistance Grants (MAG)Economic value of HSCMG (total of Local, State, Project Income, Other Funds, and In-kind) $5,491,540 $5,997,764 $5,705,945 $6,671,833 ^ $6,550,692Economic value of MAG (total of Local, Primary Grantor, Project Income, Other Funds, and In-kind) $4,646,789 $6,934,973 $3,318,745 $3,707,446 ^ $3,707,446

Administer Matching GrantsAmount of HSCMG allocated $494,834 $493,541 $384,935 $378,955 + $395,896Number of HSCMG proposals received and screened 11 12 12 15 + 15Number of HSCMG subgrants managed 10 9 9 13 + 13Amount of MAG allocated $242,153 $287,154 $259,123 $200,000 + $200,000Number of MAG proposals received and screened 12 12 11 10 ^ 15Number of MAG grants managed # 22 11 16 16 ^ 13

Support the Health & Social Services CommissionTimely and accurate: (Yes/No) Meeting notices, agendas, minutes? Y Y Y Y Y Administration of non-profit subgrants? Y Y Y Y Y

Support the Early Childhood Development Commission Grant funding administered for Commission $52,500 $52,500 $0 $0 ^ $0Timely and accurate: (Yes/No) Meeting notices, agendas, minutes? Y Y Y Y Y Administration of Commission projects? Y Y Y Y Y

Community Revenue Sharing for Unincorporated CommunitiesNumber of unincorporated communities receiving funding 11 11 11 11 11Number of non-profits receiving funds/grants awarded & tracked 17 17 17 17 17Amount of state funding passed through $222,200 $222,200 $212,300 $141,900 + $173,679

Total Number of Grants Managed 50 38 42 46 43Total Amount of Grant Funds Managed $1,011,687 $1,055,395 $847,235 $720,855 ^ $769,575

* Per FY2017 Approved Budget** Estimated+ FY2017 actual^ Adjusted FY2017 estimate# Includes all grants active in fiscal year

Dept: Financial Services

Div: Health & Social ServicesMeasures & Statistical Accomplishments


178

Dept: Financial ServicesDiv: Health and Social Services


PERSONNEL SERVICES Permanent Salaries 84,502 62,560 64,140 64,140 65,760 65,760 Overtime Salaries 1,470 609 - - - - Temporary Salaries 2,947 7,616 9,530 9,530 9,530 9,530 Benefits 52,726 43,046 41,080 41,080 42,460 42,460 Subtotal: 141,645 113,831 114,750 114,750 117,750 117,750

COMMODITIES Office Supplies 686 163 600 600 600 600 Computer Supplies 319 - 150 150 150 150 Operating Supplies 533 - 100 100 100 100 Books and Periodicals 65 - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,603 163 850 850 850 850

CONTRACTUAL SERVICES Professional Services - 260 178 178 376 376 Communications - - - - - - Travel 527 - - - - - Professional Dues/Meetings 574 - 700 700 700 700 Training 179 - 490 490 490 490 Advertising, Printing & Binding 1,787 1,310 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 4,300 - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 4,058 - - - - - Subtotal: 11,425 1,570 2,368 2,368 2,566 2,566



GRAND TOTAL: 166,673 115,564 235,243 235,243 238,976 238,976


179



DEPARTMENT OF FINANCIAL SERVICES – TREASURY AND BUDGET DIVISION/SECTION MISSION/Program Description

THE MISSION OF THE TREASURY AND BUDGET DIVISION/SECTION IS TO COLLECT AND INVEST BOROUGH FUNDS, PREPARE THE ANNUAL OPERATING BUDGET, AND TO ACCOUNT FOR ALL FUNDS RECEIVED IN AN EFFICIENT AND EFFECTIVE MANNER. It is the responsibility of the Treasury and Budget division/section to: coordinate the development of the annual Borough operating budget; calculate the annual mill levies for all Borough taxing authorities; bill, collect, and disburse annual property tax and related penalty and interest for the Borough, City of Fairbanks, and City of North Pole; regulate the collection of Borough hotel-motel, alcoholic beverage, tobacco, and marijuana excise taxes; collect other revenues in accordance with the FNSB Code of Ordinances; ensure accurate distribution of property tax and other revenues to the fire, road, and other service area accounts; review treasury deposits to assure appropriate cash flow; invest central treasury funds (Borough and School District) to minimize risk and maintain sufficient liquidity; prepare State data requests and serve as the local contact to the State for revenue sharing programs and debt service reimbursements; and assist in analyzing the revenue impact of proposed local, state, and federal legislation. Major Long-Term Issues and Concerns

Treasury and Budget continues to work with Computer Services on their translation of the tax accounting and collection software system (TACS) into modern programming language and database (Borealis). In FY 2015, the tax foreclosure portion of the former Land Management department was moved to the Financial Services department under the Treasury and Budget (T/B) division for evaluation of the entire foreclosure function and its processes. T/B continues to evaluate and modify these processes. Objectives for FY 2018

� Continue to provide prompt and courteous customer service to the general public and outside entities. � Continue to process receipts timely and accurately; look for ways that technology could help with these

processes. Continue to explore alternative systems for the collection and deposits of payments for services and property taxes by credit card and other methods.

� Monitor and transfer funds as necessary to maintain adequate cash flows and invest treasury funds safely.

� Publish the Borough’s FY 2017-18 Approved Budget. Coordinate, oversee, develop, and publish the Mayor’s FY 2018-19 Recommended Budget.

� With Assessing and Computer Services, implement the voter-approved change increasing the residential property exemption.

� Test and regression test Borealis as portions of TACS are re-written by Computer Services. � Continue to work with the ONESolution project team, testing and implementing the periodic

ONESolution software updates, including the anticipated wholesale re-write of the functionality and screens for cash receipting on accounts receivable. Troubleshoot problems as they arise.

� Continue to perform internal audits for cash handling and receivable billings. To ensure best practices and uniformity among departments, keep the comprehensive cash handling procedures manual up-to-date. When cash and revenue issues arise, review and evaluate, then provide training and/or adjust procedures as necessary.

� Continue to research and begin preparing for a request for proposals process for the Borough’s banking services, including possible pre-cursor activities such as request(s) for information.

� If legislation for Property Assessed Clean Energy for commercial properties (C-PACE) is passed by the Alaska Legislature, develop/implement a billing and accounting system for C-PACE, working with the Mayor’s Office, Computer Services, SunGard (the ONESolution software vendor), the Accounting division, and the Assessing department as needed.

Significant Budget Changes

� There are no significant budget changes.

181



DEPARTMENT OF FINANCIAL SERVICES – TREASURY AND BUDGET DIVISION/SECTION (continued) Previous Year’s Accomplishments (completed or expected to be completed in FY 2017)

� Received the Borough’s 27th Distinguished Budget Presentation Award from the Government Finance Officers Association for the FY 2017 budget document.

� Coordinated, oversaw, developed, and published the Mayor’s FY 2017-18 Recommended Budget. � Maintained timely and accurate revenue receipting. � Invested Borough funds conservatively with no investment losses. � Worked with the Accounting division to implement GASB Statement No. 72 (Fair Value Measurement

and Application). � Maintained positive banking and broker relationships. � Continued to process all debt service payments timely and reconciled State reimbursement payments. � Continued to work with the project team on the accounts receivable and cash receipts modules of the

new ONESolution software. � Managed our merchant services contract for credit card acceptance for user fees at 19 locations

throughout the Borough. Continued implementing new internal control procedures for acceptance of credit cards for user fees with ever-changing technology and as new threats continue to emerge.

� Continued to work with departments seeking/implementing new department-specific software to ensure it will work with our current merchant services contract and system.

� Continued to work with Computer Services on issues with the existing TACS software as it ages. Continued to test portions of the new Borealis re-write when completed by Computer Services.

� Continued to perform internal audits for cash handling, receivable billings, and other cash and revenue issues that arose.

� Investigated and processed appeals of penalties and interest for property and other taxes. � Implemented the new marijuana sales tax.

182


Measure 1. Processed all property tax payments in house Yes Yes Yes Yes Yes Measure 2. Number of bank corrections received for revenue collections in the BAC 3 4 5 4 4 Measure 3. Prepared and delivered the annual operating budget timely Yes Yes Yes Yes Yes


Property Tax Bills and Notices Mailed 43,208 43,351 43,544 43,625 ^ 43,700 Property Tax Payments Processed 70,323 68,279 69,745 69,000 70,000

Property Taxes Collected - Borough $101,488,663 $104,294,104 $107,312,788 $107,199,704 ^ $113,654,251 Property Taxes Collected - City of Fairbanks $14,291,262 $14,313,328 $14,835,173 $14,875,460 ^ $15,929,659 Property Taxes Collected - City of North Pole $1,025,511 $1,026,991 $920,527 $816,821 ^ $377,165 Property Taxes Collected - Service Areas $11,659,085 $12,257,361 $12,781,972 $13,038,227 ^ $13,385,812

Property Tax Delinquency Notices Sent 3,907 3,815 3,679 3,983 ^ 3,900 Property Tax Certified Letters Mailed 2,466 2,244 2,258 2,500 2,300 Property Tax Adjustments Processed 1,010 1,090 1,705 1,100 1,750

Certificates of Redemption Issued 665 536 287 550 550 Number of Tax Collection Appeals Processed 10 7 2 10 ^ 8

Other Revenue Received $52,842,626 $50,988,442 $41,131,404 $53,000,000 $45,000,000 Other Revenue Payments Processed 8,463 5,564 11,717 6,000 10,000

Hotel/Motel Tax Collected $1,853,946 $1,735,740 $1,886,452 $1,740,000 $1,885,000 Hotel/Motel Tax Payments Processed 547 707 756 600 775 Number of Hotel/Motel Tax Accounts 66 82 96 105 110 Number of Hotel/Motel Tax Hearings Held 0 0 0 0 0

Alcoholic Beverage Tax Collected $1,044,090 $995,277 $1,006,897 $1,000,000 $1,005,000 Alcoholic Beverage Tax Payments Processed 821 907 835 890 850 Number of Alcoholic Beverage Tax Accounts 75 78 71 73 75

Tobacco Distribution Excise Tax Collected $1,421,403 $1,469,443 $1,457,340 $1,450,000 $1,455,000 Tobacco Distribution Excise Tax Payments Processed 77 75 72 72 72 Number of Tobacco Distribution Excise Tax Accounts 6 6 6 6 6

Marijuana Sales Tax Payments Processed 12Number of Marijuana Sales Tax Accounts 1

Investments purchased 12 6 3 25 20 Investments matured 23 8 4 25 20 Investments purchased $47,500,000 $30,000,000 $20,000,000 $125,000,000 $120,000,000 Investments matured $86,500,000 $34,986,734 $20,000,000 $110,000,000 $100,000,000

Contracts managed: banking, investment, printing, and advertising 45 45 45 45 45

Budgets prepared and balanced (including road 180 180 180 180 180 and service area budgets)

* Per the FY2017 Approved Budget** Estimated ^ Adjusted FY2017 estimate


Dept: Financial ServicesDiv: Treasury and Budget

Measures & Statistical AccomplishmentsSec: Treasury and Budget

184

Dept: Financial ServicesSec: Treasury/Budget



COMMODITIES Office Supplies 3,945 2,398 4,020 4,020 4,020 4,020 Computer Supplies 759 661 400 400 400 400 Operating Supplies - - - - - - Books and Periodicals 2,984 2,915 2,600 2,600 2,600 2,600 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 7,688 5,974 7,020 7,020 7,020 7,020

CONTRACTUAL SERVICES Professional Services 8,099 6,010 9,000 9,000 9,000 9,000 Communications 254 273 400 400 400 400 Travel 43 176 40 40 40 40 Professional Dues/Meetings 1,008 998 1,120 1,120 1,120 1,120 Training 5,738 3,687 5,760 5,760 5,760 5,760 Advertising, Printing & Binding 5,016 18,895 17,300 17,300 17,300 17,300 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 3,900 - - - - - Repairs & Maint. -Office Equipment 995 1,205 1,350 1,350 1,350 1,350 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 190,392 158,454 187,060 187,060 187,060 187,060 Subtotal: 215,445 189,698 222,030 222,030 222,030 222,030



GRAND TOTAL: 1,103,747 1,143,805 1,200,460 1,200,460 1,224,750 1,224,750


185



DEPARTMENT OF FINANCIAL SERVICES – TREASURY AND BUDGET DIVISION - TAX FORECLOSURE SECTION MISSION/Program Description

The Tax Foreclosure section protects the interests of the majority of taxpayers, those that pay timely, by successfully pursuing delinquent property tax accounts. Major Long-Term Issues and Concerns

In FY 2015, the tax foreclosure portion of the former Land Management department was moved to the Financial Services department under the Treasury and Budget (T/B) division. T/B continues to evaluate the entire function and its processes. Although a number of changes have been made, the processes are continually being reviewed and evaluated to make the tax foreclosure process and procedures more efficient. In FY 2016 and FY 2017, the Tax Foreclosure Section encountered many unique situations with properties in the foreclosure process. This has required a lot of staff time among several departments, and research and development of procedures to ensure equitable treatment of properties in the future. The Tax Foreclosure section expects to continue to face new and challenging situations in the future. Objectives for FY 2018

� Complete the 2014 tax foreclosure process and begin the 2015 tax foreclosure process. � Continue to evaluate and modify the tax foreclosure processes and procedures. � Continue to consolidate the first year tax foreclosure processes from the Treasury and Budget section

into the Tax Foreclosure section. � Continue the cross-training of staff. Significant Budget Changes


� Completed the 2013 tax foreclosure cycle through the annual foreclosure sale. � Worked partway through the 2014 foreclosure cycle through preparation for the expected foreclosure

sale in August 2017. � The transition of transferring Tax Foreclosure from the former Land Management department to the

Financial Services department has continued to go smoothly and efficiently due to staff’s dedication and cooperation.

� Completed the implementation of a new contract for Statute-required litigation reports for tax delinquent properties.

� Developed new procedures with the assistance of multiple departments to address unique property situations in the tax foreclosure process.

� Began more comprehensive cross-training of staff.

187


Measure 1. Number of parcels available for sale 26/13 27/16 19/17 19/17 19/17 compared to number sold in current fiscal year

Measure 2. Percentage of tax delinquent 5.26% 4.86% 4.32% 4.32% 4.32% properties from the end of redemption period to the tax foreclosure sale


Properties on Judgment / at End of Redemption 1224 / 556 1206 / 440 1112 / 460 1112 / 460 ^ 1112 / 460

Courtesy Letters Mailed / Number of Properties 474 / 376 632 / 351 573 / 352 445 / 357 ^ 445 / 357

Litigation Reports 158 168 164 176 ^ 176

Lienholder-Property Owner Letters / Number 1143 / 94 1157 / 93 733 / 71 733 / 71 ^ 733 / 71 of Properties

1st Site Inspection / 2nd Inspection and Posting 81 / 41 82 / 45 55 / 31 55 / 31 ^ 55 / 31

Properties on Tax Deed 46 49 32 32 ^ 32

* Per the FY2017 Approved Budget** Estimated^ Adjusted FY2017 estimates

Dept: Financial Services


Div: Treasury BudgetSec: Tax Foreclosure

188

Dept: Financial ServicesSec: Tax Foreclosure


PERSONNEL SERVICES Permanent Salaries 89,241 133,411 125,370 125,370 127,310 127,310 Overtime Wages 4,655 5,399 5,000 5,000 5,000 5,000 Temporary Salaries 22,773 - - - - - Benefits 66,387 85,749 81,610 81,610 83,620 83,620 Subtotal: 183,056 224,559 211,980 211,980 215,930 215,930

COMMODITIES Office Supplies 963 1,257 850 850 850 850 Computer Supplies 742 243 400 400 400 400 Operating Supplies 3,338 828 810 810 810 810 Books and Periodicals 94 - 150 150 150 150 Repair and Maint. Supplies - - 300 300 300 300 Clothing Supplies - - 240 240 240 240 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 5,137 2,328 2,750 2,750 2,750 2,750

CONTRACTUAL SERVICES Professional Services - 1,800 - - - - Communications 741 188 900 900 900 900 Travel - - - - - - Professional Dues/Meetings 35 - 150 150 150 150 Training - 1,080 1,000 1,000 1,000 1,000 Advertising, Printing & Binding 32,590 27,809 35,550 35,550 35,550 35,550 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 15,263 - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 1,300 600 500 500 500 500 Rent - - - - - - Utilities 113 - 600 600 600 600 Equipment Leases 160 160 160 160 - - Other Contractual Services 80,908 79,341 125,010 125,010 125,010 125,010 Subtotal: 131,110 110,978 163,870 163,870 163,710 163,710



GRAND TOTAL: 320,944 337,865 378,600 378,600 382,390 382,390

FUNDING SOURCE: General Fund Revenues 360,000

189

Dept: Financial ServicesDiv: Treasury/Budget


PERSONNEL SERVICES Permanent Salaries 589,032 687,407 694,510 694,510 709,200 709,200 Overtime Salaries 17,508 23,282 23,500 23,500 23,500 23,500 Temporary Salaries 33,254 10,463 14,500 14,500 14,500 14,500 Benefits 407,910 445,048 450,880 450,880 464,430 464,430 Subtotal: 1,047,704 1,166,200 1,183,390 1,183,390 1,211,630 1,211,630

COMMODITIES Office Supplies 4,908 3,655 4,870 4,870 4,870 4,870 Computer Supplies 1,501 904 800 800 800 800 Operating Supplies 3,338 828 810 810 810 810 Books and Periodicals 3,078 2,915 2,750 2,750 2,750 2,750 Repair and Maint. Supplies - - 300 300 300 300 Clothing Supplies - - 240 240 240 240 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 12,825 8,302 9,770 9,770 9,770 9,770

CONTRACTUAL SERVICES Professional Services 8,099 7,810 9,000 9,000 9,000 9,000 Communications 995 461 1,300 1,300 1,300 1,300 Travel 43 176 40 40 40 40 Professional Dues/Meetings 1,043 998 1,270 1,270 1,270 1,270 Training 5,738 4,767 6,760 6,760 6,760 6,760 Advertising, Printing & Binding 37,606 46,704 52,850 52,850 52,850 52,850 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 19,163 - - - - - Repairs & Maint. -Office Equipment 995 1,205 1,350 1,350 1,350 1,350 Repairs & Maint. -Other Equipment 1,300 600 500 500 500 500 Rent - - - - - - Utilities 113 - 600 600 600 600 Equipment Leases 160 160 160 160 - - Other Contractual Services 271,300 237,795 312,070 312,070 312,070 312,070 Subtotal: 346,555 300,676 385,900 385,900 385,740 385,740



GRAND TOTAL: 1,424,691 1,481,670 1,579,060 1,579,060 1,607,140 1,607,140

FUNDING SOURCES: General Fund Revenues 360,000

190

Dept: Financial ServicesDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 1,916,144 2,044,291 2,291,790 2,291,790 2,280,580 2,280,580 Overtime Salaries 41,073 45,716 42,950 42,950 42,950 42,950 Temporary Salaries 68,502 46,649 67,350 67,350 67,350 67,350 Benefits 1,298,817 1,332,502 1,468,080 1,468,080 1,474,800 1,474,800 Subtotal: 3,324,536 3,469,158 3,870,170 3,870,170 3,865,680 3,865,680

COMMODITIES Office Supplies 18,216 12,834 15,480 15,480 15,480 15,480 Computer Supplies 5,302 1,722 2,250 2,250 2,250 2,250 Operating Supplies 3,871 828 910 910 910 910 Books and Periodicals 10,663 8,615 11,400 11,400 11,400 11,400 Repair and Maint. Supplies - 30 300 300 300 300 Clothing Supplies - - 240 240 240 240 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 38,052 24,029 30,580 30,580 30,580 30,580

CONTRACTUAL SERVICES Professional Services 11,859 8,070 30,378 30,378 30,576 30,576 Communications 1,120 704 1,530 1,530 1,530 1,530 Travel 593 7,753 1,240 1,240 1,240 1,240 Professional Dues/Meetings 4,550 4,060 4,730 4,730 4,730 4,730 Training 30,628 17,622 38,760 38,760 38,760 38,760 Advertising, Printing & Binding 42,252 51,688 57,960 57,960 57,960 57,960 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 23,463 - - - - - Repairs & Maint. -Office Equipment 1,055 1,205 1,500 1,500 1,500 1,500 Repairs & Maint. -Other Equipment 1,300 600 500 500 500 500 Rent - - - - - - Utilities 113 - 600 600 600 600 Equipment Leases 160 160 160 160 - - Other Contractual Services 277,625 238,189 312,210 312,210 312,210 312,210 Subtotal: 394,718 330,051 449,568 449,568 449,606 449,606



GRAND TOTAL: 3,796,469 3,845,178 4,469,293 4,469,293 4,465,376 4,465,376


191


Department of General Services

Purchasing

General Services

Administration

Chief of Staff

Support Services



DEPARTMENT OF GENERAL SERVICES – ADMINISTRATIVE DIVISION MISSION/Program Description THE MISSION OF THE ADMINISTRATION DIVISION IS TO PROVIDE LEADERSHIP AND MANAGEMENT TO THE PURCHASING AND SUPPORT DIVISION STAFF. This division is committed to the delivery of innovative, effective and efficient customer services while maintaining transparency and accountability. This division is also responsible for the Department’s procedures and policies. The division provides internal administrative support of staff and operations involved in purchasing, reprographics center, JHAC facility, mail services, receptionist, telecommunications, recycling, warehousing and central stores services; fleet management and the disposal of assets for the Borough. In addition, the Administrative Division manages escalated customer service issues, resolves contract administration conflicts, and conducts special projects as they are identified. Major Long-Term Issues and Concerns � Continued changes to the Federal Acquisition Regulations present a major impact on how procurement

with federal dollars operates. This change with the number of grants received from the different agencies, require training and complex requirements. This along with continued assessment by grantors and auditors place a continued burden on the small number of staff within the department.

� Creation and deployment of Borough-wide plan to reduce the footprint of printing devices and printed materials.

� Evaluate workflow; identify opportunities for adoption of automated processes to replace manual systems, increase productivity, and institute data generation capabilities.

Objectives for FY 2018 � Conduct our business to the highest standards of ethics, integrity and compliance, providing for

increased confidence in borough procurement. � Provide increased economy in the Borough procurement system. � Promoting increased long-term economic efficiency and responsibility in the borough by encouraging

the use of recycled materials. � Provide transparency with the external bid software that is available to vendors and other interested

parties. � Simplifying, clarifying, and modernizing the laws that govern borough procurement. � Ensure compliance with Borough ordinances and policies, as well as applicable state and federal laws,

through continued education of applicable laws and purchasing management techniques. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living longevity adjustments

and benefit rate changes. Previous Year’s Accomplishments � Participated in the Alaska General Contractor’s Symposium. � Participated in the Alaska Disadvantaged & Subcontractors Conference � Continued to foster the business enterprise program for small businesses. � Responded to many requests and inquiries from a broad spectrum of in-house and outside agencies. See specific GS Divisions for measures and statistical accomplishments

193

Dept: General ServicesDiv: Administration



COMMODITIES Office Supplies 501 162 1,000 1,000 1,000 1,000 Computer Supplies 52 1,677 60 60 60 60 Operating Supplies - - - - - - Books and Periodicals 324 - 230 230 230 230 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 877 1,839 1,290 1,290 1,290 1,290

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 29 768 - - - - Professional Dues/Meetings - - - - - - Training 9,757 6,338 11,250 11,250 11,250 11,250 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - - - - - - Subtotal: 9,786 7,106 11,250 11,250 11,250 11,250



GRAND TOTAL: 299,098 322,661 318,440 318,440 327,160 327,160


195



DEPARTMENT OF GENERAL SERVICES – PURCHASING DIVISION MISSION/Program Description THE MISSION OF THE PURCHASING DIVISION IS TO PLAN, MANAGE AND COORDINATE THE PROCUREMENT FUNCTION BY AQUIRING QUALITY MATERIALS AND SERVICES FOR BOROUGH DEPARTMENTS IN A TIMELY AND COST EFFECTIVE MANNER WHILE MAINTAINING AN OPEN AND COMPETITIVE BIDDING ENVIRONMENT THROUGH BEING A STEWARD OF THE PUBLIC’S TAX DOLLARS. We achieve our mission by dedication to excellence in customer service, providing avenues of access to businesses, streamlining operations, pursuing cost savings, identifying new sources of supply, developing relationships with small, minority, and women-owned vendors, and complying with all federal, state, and borough laws. . Major Long Term Issues and Concerns � Transition of department staff through training of new personnel in borough operations and procurement

law including cross-function and collaboration. � Increased grant activity and complexity with mandates, constant changes to compliance requirements

amplifying transparency and accountability. � Staffing levels are inadequate to complete our required program mission of growth. � Ongoing necessity to purchase an e-procurement system to engage agencies, provide for multiple

sources in the industry to bid and achieve the best value for the borough and replace the homegrown access database that continues failing with each Microsoft update.

Objectives for FY 2018 � Support the purposes and goals of the borough. � Ensure the fair and equitable treatment of all persons who deal with the borough procurement system. � Providing safeguards for maintaining a procurement system of quality and integrity. � Continue to utilize cooperative purchasing agreements to achieve substantial price discounts and reduce

procurement timelines. � Develop relationships with small, minority, and women-owned vendors. � Provide timely responsive support to our client agencies, the departments. � Monitor vendor performance to insure accountability. � Provide training opportunities for staff on federal grant fund procurement activity compliance. � Initiate Pcard efficiencies and updates to our current program. � Continue educating our clients on all phases of procurement. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to longevity adjustments and benefit

rate changes. Previous Year’s Accomplishments � Launch of the One Solution Pcard Module. � Launch of the One Solution Change Order Module. � Created bidding webpage that collects demographic information and vendor information. � Created new procurement and contract manuals and forms. � Provided procurement training to new employees. � Contract and Ethics Training.

197



Measure 1. Percent of IFB's awarded to local bidders 75% 84% 85% 86% 85%Measure 2. Percent of purchase orders processed and sent to vendor within one day 95% 92% 90% 94% 94%Measure 3. Avg. time (in days) required to review/prepare formal solicitation for publication for IFB's 20 14 10 12 12Measure 4. Avg. time (in days) required to review/prepare formal solicitationfor publication for RFP's 47 24 21 22 22Measure 5. Percent of cost savings to Borough as represented by the difference between the highest and lowest bid prices. 38% 46% 39% 35% 35%Measure 6. Percent of savings through cooperative contracting 3% 5%Measure 7. Meet or exceed MBE participation from the total 2% 10% of procurement dollars spent


Processing of Purchasing DocumentsPurchase Orders 2,730 2,716 2,755 2,800 2,800Wood stove change out program 411 715 90 90 90Procurement Card Transactions 8,302 8,675 7,758 7,600 8,000Procurement Card Expenditures (in dollars) 1,774,410 2,148,265 1,769,069 1,800,000 1,900,000Travel Authorizations 239 227 202 240 220Change Notices to Purchase Orders Line Items 2,955 2,348 1,517 1,200 1,200New Vendor Setup and W-9 Information Requests 947 1,244 2,357 1,100 1,100Recodes, Liquidates and Rollovers of PO's 1,555 1,146 875 800 800Check Requests Reimbursement/Finance 617 587 498 240 250Credit Cards Issued 160 119 136 140 136P-Card Reconciller/Approver/Admin 70 90 86 90 90Property Tax Refunds 131 240 240

Formal Procurement Process Invitations for Bid issued 72 83 61 69 72Requests for Proposal issued 30 20 11 40 30Other procurement solicitations 10 14 27 20 21Contract issued 137 145 120 164 162Cash Receipts for IFB/RFP received 41 38 43 45 43Miscellaneous Transactions 10 12 10 15 10

*Estimated

Dept: General ServicesDiv: Purchasing


198

Dept: General ServicesDiv: Purchasing


PERSONNEL SERVICES Permanent Salaries 231,777 235,703 245,470 245,470 241,700 241,700 Overtime Wages 5,699 10,691 8,000 8,000 8,000 8,000 Temporary Salaries 15,645 487 12,000 12,000 12,000 12,000 Benefits 149,200 147,558 159,840 159,840 158,940 158,940 Subtotal: 402,321 394,439 425,310 425,310 420,640 420,640

COMMODITIES Office Supplies 2,570 1,453 2,500 2,500 2,380 2,380 Computer Supplies 26 2,158 410 410 410 410 Operating Supplies - - - - - - Books and Periodicals 666 445 450 450 450 450 Repair and Maint. Supplies 51 24 - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 3,313 4,080 3,360 3,360 3,240 3,240

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 20 - 100 100 100 100 Professional Dues/Meetings 1,298 1,185 1,240 1,240 1,360 1,360 Training 4,945 7,583 2,600 2,600 2,600 2,600 Advertising, Printing & Binding 120 313 220 220 220 220 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 13,825 14,711 - - - - Subtotal: 20,208 23,792 4,160 4,160 4,280 4,280



GRAND TOTAL: 425,842 426,834 432,830 432,830 428,160 428,160


199



DEPARTMENT OF GENERAL SERVICES – SUPPORT SERVICES DIVISION MISSION/Program Description THE MISSION OF THE SUPPORT SERVICES DIVISION IS TO PROVIDE SUPPORT TO BOROUGH DEPARTMENTS AND OVERSEE THE JUANITA HELMS ADMINISTRATIVE CENTER (JHAC) FACILITY. Services include, but are not limited to, JHAC management, warehouse operations, surplus management, reprographic services, communications services, JHAC Reception and Guard services, fleet services, Borough-wide mail, courier, office configurations and janitorial services. Major Long-Term Issues and Concerns � Train new staff and provide them with valuable knowledge internally and externally in order to maximize

support to Borough employees. � Reprographic services are hindered due to remote location. � Concerns about renewable energy, promoting and encouraging resource management in the JHAC facility. � FNSB storage space is inadequate to store the volume of records, supplies, and equipment on hand. Objectives for FY 2018 � Streamline transfer of assets; promote recycling of electronic surplus assets. � Partner with PW to facilitate safe and secure additional storage for Finance records at JHAC. � Promote “green” processes to our customers and departmental divisions. � Cross-train employees to ensure consistent customer service delivery to the departments. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to longevity adjustments and benefit rate

changes. � The FY 2018 budget reflects the transfer of the FNSB Multi-Use Device Program to Computer Services. Previous Year’s Accomplishments � Remodel/Move of Lobby Reception station with no loss of services. � Cost savings Borough-wide by participating in Cooperative purchasing of copy paper. � Surplus operations refined, adding efficiencies thus reducing labor and storage requirements by half. � New Security measures incorporated into Reception/Guard duties.

201

Dept: General ServicesDiv: Support Services




Measure 1. Electronic documents that require 48% 41% 46% graphic design and layout prior to printing

Measure 2. Borough-Wide Paper Cases Purchased 700 740 740Measure 3. Percentage of staff time used to address 35% 40% 10% 10% 10%

Borough-wide janitorial issuesMeasure 4. Percentage of staff time on surplus 30% 35% 40% 40% 40%Measure 5. Percentage of staff time used to

address BAC facility management 70% 25% 20% 20% 20%


Borough Admin Center Facility Support

Facility workorders processed 224 388 313 334 350Janitorial/Security contracts-Requests for Action 525 340 103 92 100Fleet Vehicles dispatched to the field 327 261 236 256 300Fleet Vehicles dispatched for maintenance 11 10 6 6 6Total Assets accepted at the warehouse for sale 330 313 461 520 500Surplus items sold through electronic bidding** 260 280 147 150 150Donated assets to the community 46 8 7 2 2

Mail-Warehouse/Reprographics/Photo ID Services

Reprographic Copies 1,654,218 1,278,605 1,374,214 1,182,850 1,372,471CD copies 462 487 323 280 388Photo ID Cards Issued 430 365 343 356 350Reception Customer Service Contacts 2,000 2,000Reception Customer Service Calls 3,000 3,000Volume of Incoming Mail (by foot) 800 688 655 650 650Volume of Outgoing Mail (by piece) 89,201 90,000 119,905 97,000 95,000Central Supply Units Delivered 3,100 3,200 1,088 1,100 1,200

Wireless Services

Ipad/Tablets w/ Data 37 38 27 26 40Other Data Devices; mifi, Router 13 21 44 45Cellular Phone 117 95 103 110

**Assets are sold in lots to reduce time and increase revenue.

* Estimated

202

Dept: General ServicesDiv: Support Services



COMMODITIES Office Supplies 870 1,749 1,000 1,000 1,000 1,000 Computer Supplies 2,455 828 1,000 1,000 1,000 1,000 Operating Supplies 29,723 31,555 49,810 49,810 42,350 42,350 Books and Periodicals - 220 220 220 220 220 Repair and Maint. Supplies 129 998 150 150 150 150 Clothing Supplies 88 202 200 200 200 200 Motor Fuels and Lubricants 4,301 2,839 4,500 4,500 3,000 3,000 Equipment Parts - - - - - - Subtotal: 37,566 38,391 56,880 56,880 47,920 47,920

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 370,722 266,570 315,940 315,940 323,400 323,400 Travel - - 100 100 100 100 Professional Dues/Meetings 157 30 - - - - Training - 1,425 280 280 280 280 Advertising, Printing & Binding 10,531 4,833 10,000 10,000 8,000 8,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 202,428 142,372 92,450 92,450 99,550 99,550 Repairs & Maint. -Office Equipment 85,260 93,830 108,830 108,830 70,890 70,890 Repairs & Maint. -Other Equipment 6,800 11,401 11,900 11,900 3,700 3,700 Rent - - - - - - Utilities 9,459 10,380 8,500 11,500 11,500 11,500 Equipment Leases 152,564 175,112 213,650 213,650 74,100 74,100 Other Contractual Services 69,357 66,110 90,930 87,930 87,930 87,930 Subtotal: 907,278 772,063 852,580 852,580 679,450 679,450



GRAND TOTAL: 1,242,824 1,101,063 1,238,100 1,238,100 1,053,900 1,053,900

FUNDING SOURCE: General Fund Revenues Replacement photo ID cards 870

203

Dept: General ServicesDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 540,109 583,493 607,540 607,540 611,880 611,880 Overtime Wages 9,627 12,674 13,000 13,000 13,000 13,000 Temporary Salaries 41,643 11,944 19,000 19,000 19,000 19,000 Benefits 358,716 371,785 390,310 390,310 396,710 396,710 Subtotal: 950,095 979,896 1,029,850 1,029,850 1,040,590 1,040,590

COMMODITIES Office Supplies 3,941 3,364 4,500 4,500 4,380 4,380 Computer Supplies 2,533 4,663 1,470 1,470 1,470 1,470 Operating Supplies 29,723 31,555 49,810 49,810 42,350 42,350 Books and Periodicals 990 665 900 900 900 900 Repair and Maint. Supplies 180 1,022 150 150 150 150 Clothing Supplies 88 202 200 200 200 200 Motor Fuels and Lubricants 4,301 2,839 4,500 4,500 3,000 3,000 Equipment Parts - - - - - - Subtotal: 41,756 44,310 61,530 61,530 52,450 52,450

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 370,722 266,570 315,940 315,940 323,400 323,400 Travel 49 768 200 200 200 200 Professional Dues/Meetings 1,455 1,215 1,240 1,240 1,360 1,360 Training 14,702 15,346 14,130 14,130 14,130 14,130 Advertising, Printing & Binding 10,651 5,146 10,220 10,220 8,220 8,220 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 202,428 142,372 92,450 92,450 99,550 99,550 Repairs & Maint. -Office Equipment 85,260 93,830 108,830 108,830 70,890 70,890 Repairs & Maint. -Other Equipment 6,800 11,401 11,900 11,900 3,700 3,700 Rent - - - - - - Utilities 9,459 10,380 8,500 11,500 11,500 11,500 Equipment Leases 152,564 175,112 213,650 213,650 74,100 74,100 Other Contractual Services 83,182 80,821 90,930 87,930 87,930 87,930 Subtotal: 937,272 802,961 867,990 867,990 694,980 694,980



GRAND TOTAL: 1,967,764 1,850,558 1,989,370 1,989,370 1,809,220 1,809,220

FUNDING SOURCE: General Fund Revenues Replacement photo ID cards 870

204


Department of Human Resources

Personnel/Payroll

Mayor

Risk Management



DEPARTMENT OF HUMAN RESOURCES – PERSONNEL/PAYROLL DIVISION MISSION/Program Description THE MISSION OF THE PERSONNEL/PAYROLL DIVISION IS TO PROVIDE PROFESSIONAL SERVICES TO THE BOROUGH AND TO ENSURE ADEQUATE LEVELS OF HUMAN CAPITAL ARE AVAILABLE WHEN NEEDED. Maintain a quality personnel/payroll resource management system and maintain legal employment practices that support strategic Borough goals and fulfill workforce needs. Develop workforce strategic planning process and programs; provide and coordinate meaningful employee training programs. Serve as liaison between management and the various unions. Major Long-Term Issues and Concerns � Ability to attract qualified applicants and to retain qualified and trained staff. Recruiting difficulties continue for highly

technical positions. � Maintaining and updating knowledge of ever changing regulations. � Integration of ONESolution capabilities into our business practices to include automation enhancement and electronic

storage capabilities. Objectives for FY 2018 � Provide human resource services for the Borough and its employees. Maintain current personnel, payroll, employment, and

financial policies/practices to ensure compliance with changing federal and state law. � Negotiate collective bargaining agreements for Alaska Public Employees Association (APEA), Laborers’ Local 942, and

Alaska State Employees Association (ASEA). Current contracts expire on June 30, 2018. � Provide contract management for Alaska Public Employees Association (APEA), Laborers’ Local 942, and Alaska State

Employees Association (ASEA) collective bargaining agreements. � Continue to refine and enhance procedures, workflow, and training to managers, timekeepers and Borough employees

using the NOVATime and Attendance software and its integration with the payroll system. � Provide employee support for Employee Online Self Service. � Conduct a review of job classifications and standardize job descriptions. � Continue oversight of the Workforce Strategic Plan, including various components such as career laddering, staff training,

development, and retention strategies. � Manage grievances and other complaints. Respond to Labor Relations Agency, EEOC, ASCHR and other Government

Agency requests. Respond to ethics complaints. � Coordinate Equal Employment Opportunity (EEO) service function, ensuring that the Borough’s Affirmative Action Program

provides fair and equitable treatment in all aspects of the employment process. � Coordinate with EEO to update Affirmative Action Program, address any identified goals in the recruiting area. � Continue scanning and archiving efforts to include electronic storage of paystubs, personnel files, recruitment files and

other related documents. � Organize electronic files within the evolving records management structure. � Respond to Family Medical Leave (FML) and ADA reasonable accommodation requests, and manage both programs. � Continue support to the Policy Review Committee by reviewing and updating Borough-wide policies and procedures. � Work with One Solution development team to develop and implement Applicant Online. � Develop new file layouts to extract employee data from One Solution to import into the State of Alaska’s new Employer

Services. Significant Budget Changes � None. Previous Year’s Accomplishments � Transitioned ONESolution financial systems software for HR and Payroll. � Complete FTA Tri-Annual Drug & Alcohol & EEO Audit. � Upgraded NovaTime software (a Time and Attendance system). � Updated individual training programs for participants in the Workforce Strategic Plan. Re-advertised the program to existing

staff and completed intake process for four new members. � Upgraded a new employee self-service system integrated with One Solution- Employee Online, to include W2 Information

and working on ability to update information online (W4, personal demographic, etc.). � Coordinated with School District officials to provide effective EEO service, including training for Borough employees. � Provided outreach services to support recruitment activities in support of EEO and Affirmative Action goals. Attended

several job fairs, and coordinated a military/public entity job fair. � Coordinated Borough-wide Policy Review, served as team leader and clerical support to the committee. � Effectively handled ethics complaints, Equal Employment Opportunity Commission (EEOC) complaints, unfair labor

practices and union grievances. � Wrote or refined several new reports to extract employee data information for distribution to employees and for internal use. � Implemented Affordable Care Act reporting of 1094 and 1095-C through One Solution.

205


Measure 1. Rate of turnover for regular employees 16.28% 20.60% 20.97% 18.45% 18.00%Measure 2. Number of posted vacancies not filled, requiring reposting (FT/PT external only) 30 34 37 43 25Measure 3. Percentage of payroll checks reissued due to processing errors. 0.0004% 0.0005% 0.0008% 0.0003% 0.0001%Measure 4. Percentage of disciplinary actions leading to grievance and/or arbitration 4% 18% 15% 15% 15%Measure 5. Percentage of grievances successfully defended by the Borough in arbitration 100% 100% 100% 100% 100%


PERSONNELNumber of applications screened 3,794 3,997 3,646 3,349 4,000Number of applicants interviewed 544 694 561 644 700Percentage of applicants afforded an interview 15.0% 17.0% 15.0% 19.0% 20.0%Number of internal job postings 54 66 63 69 70Number of total external job postings 104 114 132 101 100Number of full-time external job postings 92 97 108 83 100Number of part time postings (internal and external) 19 27 33 21 30Number of casual postings 47 47 51 51 50Number of seasonal postings 5 3 3 13 5Number of grant/term-funded postings 3 8 0 2 3Total number of terminations (all employment categories) 196 130 177 178 150Number of full and part time benefit eligible hires 60 85 75 75 75Number of full and part time benefit eligible promos/transfers 34 36 39 28 35Terminations for full and part time benefit eligible employees 62 78 80 69 70Number of New Hire Orientations Conducted 180 253 183 247 200Number of hits on our Intranet site 14,759 14,788 14,517 17,776 20,000Number of participants in the Workforce Strategic Plan 25 33 27 30 35Number of employees attending training (through WSP and HR) 250 330 260 778 800Savings (off retail) for training due to HR Coordination 15,500 16,000

PAYROLLNumber of elections held 1 1 1 2 1Number of election workers checks processed 240 237 252 244 250Number of Assembly checks processed 1 1 1 2 1Number of Assembly EFTs processed 107 107 107 106 107Number of checks processed 727 853 957 691 600Number of EFTs processed 11,800 11,701 11,584 11,692 12,000Number of hand pays checks/eft's processed 149 117 150 215 100Percentage of employees on direct deposit 95% 94% 95% 96% 98%Pecentage of employee's with multiple direct deposits 25% 24% 23% 24% 30%Number of W-2's processed 858 893 878 887 875Number of payroll runs per year 85 69 74 84 70Percentage of hand pay runs per year 34% 30% 37% 42% 30%Number of participants in United Way 34 22 24 23 50 Number of employees utilizing Deferred Comp 89 96 84 85 100 Number of employees utilizing Supplemental Life (**) 92 93 90 90 90 Annual dollar election by employees for Med Flex & Dep Care $ 193,013 $ 176,547 $ 165,958 $ 192,892 $ 200,000

NOTE: All figures are based on calendar year*Estimated(**) Spouses were deducted from previously reported figured


Dept: Human ResourcesDiv: Personnel/Payroll


206

Dept: Human ResourcesDiv: Personnel/Payroll



COMMODITIES Office Supplies 4,661 5,845 6,000 6,000 6,000 6,000 Computer Supplies 874 366 1,250 1,250 1,250 1,250 Operating Supplies - - - - - - Books and Periodicals 8,977 10,760 6,500 6,500 6,500 6,500 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 14,512 16,971 13,750 13,750 13,750 13,750

CONTRACTUAL SERVICES Professional Services 19,232 22,628 22,950 22,950 22,950 22,950 Communications 108 - - - - - Travel 2,892 818 - - - - Professional Dues/Meetings 3,837 1,779 2,750 2,750 2,750 2,750 Training 15,417 12,050 50,110 50,110 50,110 50,110 Advertising, Printing & Binding 39,814 34,028 34,000 34,000 34,000 34,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 3,284 4,288 500 4,524 500 500 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 13,379 34,257 18,100 14,076 18,100 18,100 Subtotal: 97,963 109,848 128,410 128,410 128,410 128,410


CAPITAL OUTLAY Controlled Assets 4,900 1,998 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 4,900 1,998 - - - -

GRAND TOTAL: 929,775 995,413 989,090 989,090 1,001,590 983,740


207



DEPARTMENT OF HUMAN RESOURCES – RISK MANAGEMENT DIVISION MISSION/Program Description THE MISSION OF THE RISK MANAGEMENT DIVISION IS TO PROTECT FROM AND MITIGATE THE EFFECTS OF UNPREDICTABLE CASUALTY LOSSES ON THE PERSONNEL, PHYSICAL AND FINANCIAL ASSETS OF THE BOROUGH AND SCHOOL DISTRICT AND TO COORDINATE, PROMOTE AND MONITOR EMPLOYEE BENEFIT PLANS. The Division manages the Borough and School District’s self-funded programs for employee health, property, general and auto liability and workers’ compensation; obtains insurance coverage for the Borough, School District, Road Service Districts; maintains databases for employee health benefits, self-insured claims, safety, student injuries, facility incidents and for contractor insurance certificates; provides occupational health and safety services to Borough and School District and administers Borough employee benefit programs (deferred compensation, flexible spending accounts, life insurance, employee assistance program, employment-related medical exams). Major Long-Term Issues and Concerns

� The Borough is an active consumer in the commercial excess insurance market. This requires particular attention to market conditions and the regulatory environment. It requires long term planning and periodic adjustments in budget and self-insurance levels.

� Federal health care reform continues to require modifications to benefit plans and procedures. � Alaska workers’ compensation medical payments are the highest in the nation and the subject of legislative activity.

The Center for Medicare and Medicaid Services continues to issue and refine regulations including a new coding system (ICD-10) that will be applied to health benefit and workers’ compensation billing and reporting. Monitoring and complying with the changes requires extensive on-going effort.

� Integration of One Solution capabilities into our business practices to include automation enhancement and electronic storage capabilities.


� Continue to work with the Borough Labor Management Health Care Committee, the School District Joint Committee on Health Benefits and the Health Care Coalition to manage employee health claim costs.

� Identify and implement medical service purchasing programs to reduce costs for self-funded claims. � Continue development and use of Return to Work programs and management of Workers’ Compensation Claims. � Continue to improve delivery of occupational health and safety services for Borough and School District. � Comply with Affordable Care Act regulations and upcoming unpredicted changes. � Refine new procedures, routine reports and assure compliance with regulations using claims system. � Continue development of enhanced reporting methods for claim management. � Continue staffing training for continuity of operations. � Continue scanning and archiving efforts to include electronic storage of insurance documents, WC files and other

related documents. � Integrate healthcare tracking in One Solution and files management with WPAS for medical and ACA tracking. � Improve Risk Management coordination and communication with establishment of the risk management committee. � Integrate new Wellness Program for Borough employees. Significant Budget Changes � None. Previous Year’s Accomplishments

� Conducted numerous safety and fire inspections on Borough and SD facilities with insurer and local fire officials. � Implemented new Global Harmonized System for Hazard Communication for Borough and School District. � Implemented federal health care reform changes required by Patient Protection and Affordable Care Act (ACA). � Continued to develop and improve in-house claims adjusting functions. � Significantly improved case management activities designed to avoid or contain claim costs for Borough and SD. � Provided risk consulting to School District management team. � Provided support, assistance and training (DOT Drug/Alcohol) to Transportation Department for safety meetings. � Integrated new changes to the OSHA hazard communication standards for the globally harmonized system for

improving safety and health protections for employees. � Provided in-service training for School District nurses, facility maintenance, principals and coaches and improved

student injury reporting with integration of Power School and Origami. � Administered Motor Vehicle Driving Policy and staffed Accident Review Committee. � Implemented Blood Borne Pathogen training for newly added positions. � Implemented new Employee Assistance Program. � Submitted required reports for ACA compliance.

209


Measure 1. Workers' Compensation as a percentage of 0.75% 1.24% 0.50% 0.65% 0.65% payroll, compared to benchmark of 2%

Measure 2. Number of Workers' Compensation medical only 80% 80% 80% 82% 82% claims closed within six months

Measure 3a. Increase in cost of Borough Health Plan compared 4.0% 8.5% 5.0% 5.0% 5.0% to national trended average of 10% per year

Measure 3b. Increase in cost of School District Health Plan 12.0% 7.0% 8.5% 8.5% 8.5% compared to trended national average of 10% per year

Measure 4. Ratio of plan administrative charges to claims paid 8% 9% 10% 9% 9% for the Health Plan - Benchmark less than 10%

Measure 5. Cost of Risk compared to overall budget 0.92% 0.92% 1.06% 0.85% 0.85%


Number of insurance policies purchased 30 30 27 27 28Number of insurance certificates reviewed 550 600 657 322 650Number of Contracts reviewed for insurance purposes 679 769 735 263 750Number of employee first aid injury reports 344 346 323 275 250Number or workers' compensation injuries/claims 157 125 110 120 120Number of student injury reports 1,100 3,604 5,373 1,091 3,500Number of facility injury reports 264 243 231 80 250Number of employees eligible for health plans 2,070 2,120 2,120 2,120 2,120Number of General and Auto Liability claims 21 22 9 8 15Number of property damage claims 55 61 57 37 60Amount collected from third parties for property damage $28,287 $94,273 $528,167 $375 $20,000Number of Borough Flexible Spending Account Participants 108 110 106 113 114Number of Vehicle Collisions Reviewed by Committee 23 20 26 17 20Number of facility inspections 206 175 152 275 275Post incident safety activity - responses, investigations 365 375 386 300 300Proactive safety - tests, training, evaluations, safety item loans 380 387 400 425

*Estimated


Dept: Human ResourcesDiv: Risk Management


210

Dept: Human ResourcesDiv: Risk Management


PERSONNEL SERVICES Permanent Salaries 424,900 415,500 426,740 426,740 437,200 437,200 Overtime Wages 1,610 253 1,500 1,500 1,500 1,500 Temporary Salaries 7,867 3,898 10,000 10,000 10,000 10,000 Benefits 275,466 263,590 269,050 269,050 278,200 278,200 Subtotal: 709,843 683,241 707,290 707,290 726,900 726,900

COMMODITIES Office Supplies 3,862 5,732 5,000 5,000 5,000 5,000 Computer Supplies 226 1,215 1,500 1,500 1,500 1,500 Operating Supplies 12,937 484 13,650 13,650 13,650 13,650 Books and Periodicals 684 3,672 2,500 2,500 2,500 2,500 Repair and Maint. Supplies - 100 100 100 100 Clothing Supplies 270 - 600 600 600 600 Motor Fuels and Lubricants 192 270 1,000 1,000 1,000 1,000 Equipment Parts - - 200 200 200 200 Subtotal: 18,171 11,373 24,550 24,550 24,550 24,550

CONTRACTUAL SERVICES Professional Services 310 99 7,300 7,300 7,300 7,300 Communications - 119 200 200 200 200 Travel 2,194 1,994 4,100 4,100 4,100 4,100 Professional Dues/Meetings 1,855 1,805 1,950 1,950 1,950 1,950 Training 8,020 7,137 14,360 14,360 14,360 14,360 Advertising, Printing & Binding 674 637 1,150 1,150 1,150 1,150 Insurance and Bonding 1,490,595 1,663,727 1,739,690 1,739,690 1,825,320 1,825,320 Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 900 1,560 2,100 2,100 700 700 Rent - - - - - - Utilities - - - - - - Equipment Leases - 7,160 6,190 6,190 - - Other Contractual Services 79,612 85,584 79,830 79,830 79,830 79,830 Subtotal: 1,584,160 1,769,822 1,856,870 1,856,870 1,934,910 1,934,910


CAPITAL OUTLAY Controlled Assets 2,308 - - - - - Buildings & Structures - - - - - - Office Furniture - - 1,800 1,800 1,800 1,800 Office Equipment - - - - - - Rolling Equipment 11,525 - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 13,833 - 1,800 1,800 1,800 1,800

GRAND TOTAL: 2,326,007 2,464,436 2,590,510 2,590,510 2,688,160 2,688,160


211

Dept: Human ResourcesDepartmental Summary



COMMODITIES Office Supplies 8,523 11,577 11,000 11,000 11,000 11,000 Computer Supplies 1,100 1,581 2,750 2,750 2,750 2,750 Operating Supplies 12,937 484 13,650 13,650 13,650 13,650 Books and Periodicals 9,661 14,432 9,000 9,000 9,000 9,000 Repair and Maint. Supplies - - 100 100 100 100 Clothing Supplies 270 - 600 600 600 600 Motor Fuels and Lubricants 192 270 1,000 1,000 1,000 1,000 Equipment Parts - - 200 200 200 200 Subtotal: 32,683 28,344 38,300 38,300 38,300 38,300

CONTRACTUAL SERVICES Professional Services 19,542 22,727 30,250 30,250 30,250 30,250 Communications 108 119 200 200 200 200 Travel 5,086 2,812 4,100 4,100 4,100 4,100 Professional Dues/Meetings 5,692 3,584 4,700 4,700 4,700 4,700 Training 23,437 19,187 64,470 64,470 64,470 64,470 Advertising, Printing & Binding 40,488 34,665 35,150 35,150 35,150 35,150 Insurance and Bonding 1,490,595 1,663,727 1,739,690 1,739,690 1,825,320 1,825,320 Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 3,284 4,288 500 4,524 500 500 Repairs & Maint. -Other Equipment 900 1,560 2,100 2,100 700 700 Rent - - - - - - Utilities - - - - - - Equipment Leases - 7,160 6,190 6,190 - - Other Contractual Services 92,991 119,841 97,930 93,906 97,930 97,930 Subtotal: 1,682,123 1,879,670 1,985,280 1,985,280 2,063,320 2,063,320


CAPITAL OUTLAY Controlled Assets 7,208 1,998 - - - - Buildings & Structures - - - - - - Office Furniture - - 1,800 1,800 1,800 1,800 Office Equipment - - - - - - Rolling Equipment 11,525 - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 18,733 1,998 1,800 1,800 1,800 1,800

GRAND TOTAL: 3,255,782 3,459,849 3,579,600 3,579,600 3,689,750 3,671,900


212


Department of Library Services

Automated Services

Chief of Staff

Public Services*

Collection Services

Library Services Administration

Outreach Services*

Community Services

* For current data see Community Services



DEPARTMENT OF LIBRARY SERVICES – ADMINISTRATIVE DIVISION MISSION/Program Description THE LIBRARY SERVICES DEPARTMENT PROVIDES PUBLIC LIBRARY FACILITIES, RESOURCES, AND SERVICES TO MEET THE INFORMATIONAL, EDUCATIONAL, RECREATIONAL, AND RESEARCH NEEDS OF ITS USERS. To meet this mission, the Library staff manages the Noel Wien Library, the North Pole Branch Library, and Outreach Services to homebound and rural residents through its Bookmobile service. THE ADMINISTRATIVE DIVISION manages departmental resources to optimize the services provided to the public. This includes planning, executive guidance, fiscal management, facility & vehicle management, and administrative support.

Major Long-Term Issues and Concerns � Public libraries are playing an increasing role with assisting people to develop digital literacy skills so

they can confidently live, learn and work in a world that is now doing most communications, transactions, etc. on-line. Applying for jobs today often requires the applicant to have the ability to submit their resumes and applications online, meaning they have to have access to computers.

� Library staff are adapting to meet the public’s changing needs and demands by assisting patrons with the use of computers, the internet and the use of their personal electronic devices to download and access information.

� Library service plan efforts are now focused on building library staff skills, infrastructure, and resources to best assist library users in this new on-line environment. Keeping staff current, particularly those with advanced degrees, is critically important to develop and maintain the professional flexibility necessary to meet these needs.

Objectives for FY 2018 � Reallocate staffing resources to adjust to changes in patrons needs and new technical resources that

are now available. � Work with Computer Services to transition technical hardware and software maintenance to their

Department, while using FY17-18 as a transitional year to determine how best to reorganize the library divisions to best meet the department’s needs in the future.

� Initiate library space planning to consider how the library may need to be re-configured to better serve the public now and into the future.

� Continue to support the efforts of the Library Commission, Library Foundation, and the Friends of the North Pole Branch Library.

Significant Budget Changes � The FY17-18 budget has no significant changes.

Previous Year’s Accomplishments

� Re-organized the library divisions to provide additional focus on community services that include

assisting patrons with internet technology for completing job applications, email, downloads, etc. � Worked with Administration and Public Works to obtain input from the public regarding the remodel of

the Noel Wien Library lobby. � Worked with IRS to establish an on-line IRS Tax Assistance program for members of the community

after the local office closed. � Worked with the State of Alaska Social Security Disability division to provide time and space for

members of the community to have disability hearings via video conference utilizing the On-Line With Libraries (OWL) video conferencing system. Disability hearings are now only heard in Anchorage. The use of the video conferencing system allows community members to have their hearings without having to travel to Anchorage. .

213


Measures

Measure: Number of times the Auditorium and Conference

Room are used (excludes library program use

of these rooms) 633 628 510 645 550


Grants received & donations used to supplement operations $210,468 $66,019 $183,760 $166,000 $166,000

Number of meetings held for Commission and Foundation 19 25 14 21 21

New North Pole Library Project Hours - Library staff time* 400 300 0 0 0

Art Project Hours - Gianni - library staff time* 100

Art Project Hours - New North Pole Library - library staff time* 100 40 0 0 0

Self Check out, Automated Materials Handling, Radio Frequency ID - from research, to tagging and installation and configuration adjustments* 2,500 2,500 50 0 0

Rasmuson Grant Application and Administration 60 10 0 0 0

Regional Grant Administration 85 30 0 0 0

Fire Alarm and Public Address System Coordination* 160

Heating, Ventilation Project Coordination* 160 160

Reorganization / Service Plan Implementation 300 300

Noel Wien Library Lobby Renovation Public Process 60

* Estimated


Dept: Library ServicesDiv: Administration


214

Dept: Library ServicesDiv: Administration



COMMODITIES Office Supplies 4,445 3,457 4,700 2,400 3,560 3,560 Computer Supplies - 414 - - - - Operating Supplies 1,006 1,236 1,000 1,000 1,000 1,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 1,862 851 1,400 1,400 1,000 1,000 Clothing Supplies - - - - - - Motor Fuels and Lubricants 1,141 893 1,400 1,400 1,000 1,000 Equipment Parts - - - - - - Subtotal: 8,454 6,851 8,500 6,200 6,560 6,560

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 187 - 500 500 - - Travel 835 329 450 450 330 330 Professional Dues/Meetings 905 817 2,300 2,300 930 930 Training 2,797 1,704 2,000 2,000 2,000 2,000 Advertising, Printing & Binding 1,950 1,392 2,300 2,300 1,170 1,170 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds 62,370 65,583 60,000 60,000 69,170 69,170 Repairs & Maint.-Office Equipment - - - - - - Repairs & Maint.-Other Equipment 2,300 2,400 900 900 1,300 1,300 Rent - - - - - - Utilities 6,522 7,411 4,850 4,850 7,900 7,900 Equipment Leases 2,430 3,110 4,140 4,140 - - Other Contractual Services 2,964 7,024 12,220 12,220 8,740 8,740 Subtotal: 83,260 89,770 89,660 89,660 91,540 91,540


CAPITAL OUTLAY Controlled Assets 798 445 - 2,300 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 798 445 - 2,300 - -

GRAND TOTAL: 629,874 731,078 747,970 747,970 713,530 706,640


215



DEPARTMENT OF LIBRARY SERVICES – AUTOMATED SERVICES DIVISION MISSION/Program Description THE AUTOMATED SERVICES DIVISION ADMINISTERS AND MAINTAINS ALL PUBLIC LIBRARY COMPUTERS AND INFORMATION RETRIEVAL SYSTEMS. Staff maintains the libraries main computer servers, hardware and software necessary to provide circulation of library materials, reports and notices, material purchasing, serials control and on-line catalog services, Internet connectivity and access to over 50 public computer applications that are unique to the Library’s operations at Noel Wien Library and North Pole Branch. The staff installs, maintains and repairs local area network servers and communication equipment, computer workstations used by the public, and other public library equipment, as well as assisting patrons with the utilization of their many types of electronic devices for downloading and accessing library materials and information. Personnel determine digital literacy needs and create programs to provide training for the public and staff. Automated Services staff also works with the public and reference staff with the setup of equipment used by the public in the meeting rooms at the library. The staff coordinates Library computer operations with Borough Computer Services and vendor personnel. Major Long-Term Issues and Concerns � Combining the Library Automated Services staff with Computer Services staff is going to be a

significant adjustment for library staff. The goal is to still be able to provide excellent customer service to the libraries patrons and staff. Computer Services has not had to cover evening and weekend hours in the past, so this staffing model is a significant change. A consistent and uniform level of technical service to the public is critical in libraries today.

Objectives for FY 2018 � Develop a robust digital literacy program for the community at large by assessing needs, creating and

developing training tools, and implementing a multi-faceted learning program. � Work to create a consistent level of competency related to staff knowledge of technology. � Redesign the library website to enhance the experience of locating and utilizing information and tools

made available by the libraries, as well as further enhance staffs ability to maintain the website. � Further integrate the library staff network into the Borough network. � Continue coordination with Borough Computer Services to enhance efficiency and coordination of

resources. � Adapt to constantly changing needs in technology and its appropriate use in a library setting.

Significant Budget Changes � The FY17-18 Budget reflects the transfer of Computer Coordinator staff and hardware / software

maintenance costs to the Computer Services Department of the Borough.

Previous Year’s Accomplishments � Conceived of, planned and implemented a new online library catalog called Enterprise. This new search

tool has the ability to find not only items in the building, but within our digital collection as well. � Added wireless printing capability for patrons using their own portable devices, a service that had been

lacking in the past. Library users can submit prints from their own devices wirelessly and pick them up at the library.

� Developed an iPad in-house lending program including management, procedure, maintenance and stats. Deployed twenty iPads for patron use – 10 at Noel Wien Library and 10 at North Pole Library.

� Added redundancy to customer print capabilities by adding an additional print station as a backup for occasional system failure on the first print station.

� Continued planning and implementation of digital literacy training for public and staff, including the initiation of the ‘Book a Librarian’ program as well as outreach to various local agencies.

217


Measure 1: Resolve trouble calls for computers, software and network infrastructure within 24 hours 99.9% of the time. 96.20% 97.30% 99.90% 99.90% 99.90%

Measure 2: Provide 99.9% network and server availability for Library users. 97.62% 98.80% 99.90% 99.90% 99.90%


Number of trouble calls on computers and printersNumber of trouble calls on public computers and printers (Length of time varies) 1,824 1,802 1500* 1,700 1,700Number of trouble calls on staff computers and printers (Length of time varies) 2,416 2,441 2000* 2,400 2,400

Number of Reservations made by the public **Made on the public internet stations at NPB and NWL **69,036 75,000

Made on the laptops available for in-house checkout **3937 5,000Made on iPads available for in-house checkout (program began in April) **1072 1,500

Number of Computers and Equipment supported

Number of public computers and printers supported (includes North Pole Branch). Additional public workstations were installed on the centralized printing system. 78 76 99 96 99

Number of staff computers and printers supported (includes North Pole Branch) 118 111 111 111 111

Digital Literacy ProgramNumber of 'Book A Librarian' individual digital literacy sessions 144* 175

Library Servers

Number of servers supported that run the circulation database and public catalogs, library web page, networked office and other operational programs. 14 17 13 17 17Number of virtual servers supporter that run the circulation database and public catalogs, library web page, networked office and other operational programs. ** **39 40

Electronic Resource UsageWeb Page Hits 203,351 123,014 130,000* 150,000 150,000Downloadable Media Checkouts 35,128 41,223 51,632 50,000 55,000Database usage 53,107 61,853 70,717 63,000 70,000Library Catalog searches 108,522 107,882 110000* 110,000 110,000

*Estimated **New stat beginning 2016


Dept: Library Services

Div: Automated ServicesMeasures & Statistical Accomplishments

218

Dept: Library ServicesDiv: Automated Services


PERSONNEL SERVICES Permanent Salaries 297,485 236,211 362,230 362,230 149,710 149,710 Overtime Wages 8,288 3,121 4,300 4,300 4,300 4,300 Temporary Salaries 217 36,355 4,730 4,730 4,730 4,730 Benefits 190,528 145,209 229,910 229,910 97,780 97,780 Subtotal: 496,518 420,896 601,170 601,170 256,520 256,520

COMMODITIES Office Supplies 275 333 - - - - Computer Supplies 41,269 33,984 22,500 21,621 22,080 22,080 Operating Supplies 1,985 1,657 500 500 5,500 5,500 Books and Periodicals 65 - 150 150 - - Repair and Maint. Supplies 1,030 863 400 400 1,000 1,000 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 44,624 36,837 23,550 22,671 28,580 28,580

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 23,751 34,417 34,680 34,680 34,680 34,680 Travel 2,739 714 900 900 870 870 Professional Dues/Meetings 100 - 100 100 100 100 Training 15,897 10,465 11,500 11,500 11,500 11,500 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds - 13,790 - - - - Repairs & Maint.-Office Equipment 11,733 7,312 24,150 24,150 2,000 2,000 Repairs & Maint.-Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases 16,307 20,050 29,000 34,730 35,760 35,760 Other Contractual Services 92,109 115,758 147,290 134,524 106,560 106,560 Subtotal: 162,636 202,506 247,620 240,584 191,470 191,470


CAPITAL OUTLAY Controlled Assets 19,352 8,702 - 2,516 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - 5,399 - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 19,352 8,702 - 7,915 - -

GRAND TOTAL: 723,130 668,941 872,340 872,340 476,570 476,570

FUNDING SOURCE: General Fund Revenues Federal E-Rate Program 25,550

219


PROGRAM BUDGET SUMMARY DEPARTMENT OF LIBRARY SERVICES – COLLECTION SERVICES DIVISION MISSION/Program Description THE COLLECTIONS SERVICES DIVISION DEVELOPS AND MAINTAINS THE LIBRARY MATERIALS COLLECTIONS. This Division selects, orders, processes, maintains, manages, and evaluates the collections of library materials and resources. It also processes and distributes all incoming and outgoing mail and delivers library material between Noel Wien Library, North Pole Branch Library, and the post office. Major Long-Term Issues and Concerns � The varieties of formats in which library materials are published are rapidly evolving and becoming

more numerous. In addition, an increasing amount of public information and applications are moving to the online-only environment. This trend challenges libraries to provide adequate access to new and reformatted resources, both in terms of the public demand for increasingly sophisticated equipment and redesigned workstations, and the timing of decisions to shift to electronic versions of traditional sources.

� The public expects immediate access to new formats of materials, such as downloadable material and online databases. Audio books alone have multiple formats available (cassette, CD, DVD, MP3, playaway, downloadable). However, the demand for books and other established collections continues unabated. Serving this demand requires planning the establishment of new collections within the existing budget, acquiring adequate and appropriate shelving, training the staff and public in the use of the new formats, and a variety of other operational concerns.

� Although most books are sturdy, they still deteriorate over time, particularly in active libraries like ours. In addition, Alaska’s climate takes its toll, and the Library’s books experience temperature extremes that greatly reduce their physical life. Our book collection is aging and deteriorating noticeably. Nearly half the titles in the Library’s collection were published over twenty years ago and many are out of print and not replaceable. The library tries to preserve those items that are important to our community. This problem will continue to increase over time.

� The impact of losing a full-time position in Collection Services, and the past years reduction of the library materials funding, will reduce the number of new library materials that would otherwise be available for the public.

Objectives for FY 2018 � Coordinate the selection of library materials for purchase through the review of print and online

professional journals, catalogs, and donations and requests from the public. � Produce collection management analysis and valuation reports using automation system and other

tools. � Continue a thorough examination of book collections to determine whether worn items should be

mended, reordered or deaccessioned. � Hire and train a new Cataloging Librarian to complete the backlog of items while the position was

vacant.

Significant Budget Changes � There are no significant changes in the FY17-18 Budget. Previous Year’s Accomplishments � Continued training of several library assistants in processing library materials including processes for

periodicals and continuations. � Weeded (removed) materials throughout the collection with an emphasis on the fiction and non-fiction

circulating books, and books in poor condition throughout the collection. � Implemented use of two major library materials vendors’ new ordering platforms which continue to

streamline the ordering process. � Created reports that allow Librarians to more easily identify items which can be weeded from the

collections � Working with the reference staff, evaluated the reference collection and moved a portion of the

reference collection into the nonfiction shelves as circulating or in-library use books.

221

2013/14 2014/15 2015/16 2016/17* 2017/18*


Measure 1: Expenditures for Library materials meet or exceed 5.70 6.53 5.82 6.20 6.10 the national minimum average of $4.16 per capita. ^

Measure 2: The Library meets or exceeds the minimum national average of 54.16 licensed databases. ^ Local database licences paid by FNSB 33 28 21 19 19 State licensed databases 49 49 50 47 47 Total Databases 82 77 71 66 66

Measure 3: Number of items repaired or bound 4,904 3,456 3,754 4,460 4,040


Number of items in the collections 349,603 362,750 376,164 351,100 370,000Number of items added to collection 15,583 21,898 27,892 16,000 22,000Number of items removed from the collection ** 27,317 8,751 14,478 12,860 25,000Donations received by the public and added to the collection 1,270 1,432 1,134 1,240 1,280Suggestions by library patrons purchased 993 776 1,140 900 970

Number of Adopt-an-Author program adopted authors(participant pays for items the Library buys by their favorite author) 141 157 151 147 150Number of magazine and newspaper subscriptions 564 557 610 550 550Amount spent on library materials 629,693$ 640,132$ 576,378$ 607,820$ 610,810$

Number of items postmarked by staff 47,288 39,581 37,927 45,510 38,000

Number of downloadable audiobooks, eBooks , music, and movies available to library patrons 30,809 35,388 39,668 36,500 536,500

* Estimated^ The cost of Library materials per capita in Alaska run higher than the national average. FY2014 is the most current benchmark data available. ** Due to wear, out of date, or loss. Staff concentrated on removing damaged materials from the collection in FY 13/14.



Div: Collection ServicesMeasures & Statistical Accomplishments

222

Dept: Library ServicesDiv: Collection Services


PERSONNEL SERVICES Permanent Salaries 650,852 596,344 620,320 620,320 631,490 631,490 Overtime Wages 8,856 3,848 6,000 6,000 6,000 6,000 Temporary Salaries 7,485 6,726 9,520 9,520 9,520 9,520 Benefits 398,531 348,765 393,000 393,000 403,790 403,790 Subtotal: 1,065,724 955,683 1,028,840 1,028,840 1,050,800 1,050,800

COMMODITIES Office Supplies 519 553 4,000 4,000 2,000 2,000 Computer Supplies - - - - - - Operating Supplies 39,661 25,259 34,940 30,874 34,940 34,940 Books and Periodicals - - - - - - Repair and Maint. Supplies 112 36 - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 40,292 25,848 38,940 34,874 36,940 36,940

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 41,693 42,618 45,230 45,230 46,540 46,540 Travel 69 - 180 180 180 180 Professional Dues/Meetings 615 834 - - - - Training 4,795 1,394 2,300 2,300 2,300 2,300 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds - - - - - - Repairs & Maint.-Office Equipment - - - - - - Repairs & Maint.-Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 23,364 14,223 20,000 20,000 17,700 17,700 Subtotal: 70,536 59,069 67,710 67,710 66,720 66,720


CAPITAL OUTLAY Controlled Assets 275,647 251,496 241,240 245,306 241,240 241,240 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials 364,485 326,449 366,580 366,580 369,570 369,570 Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 640,132 577,945 607,820 611,886 610,810 610,810

GRAND TOTAL: 1,816,684 1,618,545 1,743,310 1,743,310 1,765,270 1,765,270


223



DEPARTMENT OF LIBRARY SERVICES – OUTREACH SERVICES DIVISION MISSION/Program Description THE PRIMARY MISSION OF OUTREACH SERVICES DIVISION IS TO PROVIDE ACCESS TO LIBRARY RESOURCES IN VENUES OTHER THAN THE NOEL WIEN LIBRARY. Resources are provided at the North Pole Branch and through the Bookmobile to rural communities, residential facilities, and the homebound. The Division also coordinates library programming for adults such as book discussion groups and topical displays of library materials. THIS DIVISION IS NOW PART OF THE COMMUNITY SERVICES DIVISION. Major Long-Term Issues and Concerns – SEE COMMUNITY SERVICES DIVISION Objectives for FY 2018 – SEE COMMUNITY SERVICES DIVISION Significant Budget Changes � This division is now part of Community Services.

225

2013/14 2014/15 ~ 2015/16 2016/17** 2017/18**Measures Actual Actual Actual Budget Budget

Measure 1: North Pole Branch patrons meet or exceed national 11.8 16.3 15.0 average of 5.1 library visits per capita.^Measure 2: Library materials borrowed at Bookmobile sites 80 75 80 meets or exceeds national standard of 40 to 50 per visit.Measure 3: Library materials used at North Pole Branch meets or exceeds national standard of 7.7 per capita^. North Pole Branch 23.0 23 25Measure 4: Reference transactions at North Pole Branch and Bookmobile sites meet or exceed national standard of 1.0 transactions per capita^. North Pole Branch 8.8 10.1 12.0 Bookmobile 2.2 1.6 2.5


North Pole Branch ~Population of City of North Pole 2,214 2,198 2,220Number of people entering the library 26,210 35,727 32,500Items borrowed & used by patrons 50,863 51,220 65,600Reference & informational queries received from library users/patron interactions 19,948 22,700 25,000New & Renewed Library Cards 445 671 650Children's programs (storyhour, summer reading program, etc.) 103 84 105Children's program attendance 3,214 3,714 4,000Library tours and visits (classes, home school groups, community organizations, etc.) 33 19 45Library tours & visits attendance 667 393 800

Volunteer hours including Friends of the North Pole Library 1,572 1,791 1,500

BookmobileNumber of people using Bookmobile at residential and rural sites 1,011 1,075 1,300Items borrowed by all Bookmobile users 14,103 13,156 16,000Number of homebound visits 644 608 650Average number of items borrowed per homebound resident 8.5 7.9 9.0Residential / rural sites served 8 8 8Reference and informational queries & specific items requested 2,175 2,526 2,200Participants in children's activities 8 11 10

Note: North Pole Branch closed for two months during move.* Estimated** See Community Services Division^ Population base used in calculation is residents of City of North Pole, which does not include the greater residential area of North Pole which the library serves.~ North Pole Branch Library was closed for two months in FY 14/15 to accomplish the move from the old library to the new library on NPHS Blvd.



Dept: Library ServicesDiv: Outreach Services

226

Dept: Library ServicesDiv: Outreach Services


PERSONNEL SERVICES Permanent Salaries 448,179 330,930 - - - - Overtime Wages 1,095 2,920 - - - - Temporary Salaries 35,278 45,239 - - - - Benefits 281,632 213,588 - - - - Subtotal: 766,184 592,677 - - - -

COMMODITIES Office Supplies 5,558 3,346 - - - - Computer Supplies - - - - - - Operating Supplies 15,242 6,862 - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies 1,314 480 - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants 1,207 1,064 - - - - Equipment Parts - - - - - - Subtotal: 23,321 11,752 - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 1,510 1,600 - - - - Travel 555 341 - - - - Professional Dues/Meetings - 100 - - - - Training 267 1,768 - - - - Advertising, Printing & Binding 237 - - - - - Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds 32,866 42,500 - - - - Repairs & Maint.-Office Equipment - - - - - - Repairs & Maint.-Other Equipment 1,200 1,400 - - - - Rent - - - - - - Utilities 1,746 1,470 - - - - Equipment Leases 6,300 18,430 - - - - Other Contractual Services 5,689 3,323 - - - - Subtotal: 50,370 70,932 - - - -



GRAND TOTAL: 839,875 675,361 - - - -

FUNDING SOURCE: General Fund Revenues Circulation Fees

227



DEPARTMENT OF LIBRARY SERVICES – PUBLIC SERVICES DIVISION MISSION/Program Description - THE PUBLIC SERVICES DIVISION SUPPORTS AND ASSISTS PATRONS IN THEIR USE OF RESOURCES AT NOEL WIEN LIBRARY. This Division includes Reference/Interlibrary Loan, Circulation, and Youth Services - providing public services, programs, and access to library resources at the Noel Wien Library in a safe and inviting environment. While each area performs distinct roles, responsibilities overlap and are coordinated wherever possible to best meet the needs and interests of library users. THIS DIVISION IS NOW PART OF THE COMMUNITY SERVICES DIVISION. Major Long-Term Issues and Concerns – SEE COMMUNITY SERVICES DIVISION

Objectives for FY 2018 – SEE COMMUNITY SERVICES DIVISION Significant Budget Changes � This division is now part of Community Services.

229

2013/14 2014/15 2015/16 2016/17** 2017/18**Measures Actual Actual Actual Budget Budget

Measure 1: Library visits meet or exceed national average of 5.1 visits 3.5 3.4 3.3 per capita.Measure 2: Use of library materials meet or exceed national average of 6.6 6.5 6.7 7.7 per capita.Measure 3: Reference transactions meet or exceed national average of 1.20 0.60 1.00 1.0 transactions per capita.Measure 4: Number of registered borrowers meets or exceeds 60% of 57% 56% 58% community population.


Number of library visits by individuals 349,316 332,282 318,970Number of items borrowed & used by patrons (borrowed, used in-library, received through Interlibrary Loan, Internet sessions) 660,157 677,054 657,800Reference and informational transactions 182,391 198,696 186,000Number of registered borrowers 56,977 54,427 57,330Number of library cards issued and renewed 5,146 3,946 5,150Number of times the Internet terminals were used by patrons 55,797 58,337 72,000Number of Interlibrary Loan requests filled for other Libraries 5,645 5,540 6,120Classes and programs (children, young adult, adult) 891 574 650Classes and program attendance 33,709 19,273 25,740Volunteer hours at Noel Wien Library 1,252 1,115 1,280Group study room use by patrons 5,130 4,848 4,680Reading discussion programs (science fiction and adult life long learning) 47 48 46Reading discussion programs attendance 331 347 320

*Estimated** See Community Services Division



Div: Public ServicesMeasures & Statistical Accomplishments

230

Dept: Library ServicesDiv: Public Services


PERSONNEL SERVICES Permanent Salaries 1,089,702 1,099,994 - - - - Overtime Wages 9,610 6,534 - - - - Temporary Salaries 116,915 125,866 - - - - Benefits 716,726 715,295 - - - - Subtotal: 1,932,953 1,947,689 - - - -

COMMODITIES Office Supplies 5,219 8,687 - - - - Computer Supplies - - - - - - Operating Supplies 19,007 23,505 - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies 1,921 1,616 - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 26,147 33,808 - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 31,710 28,230 - - - - Travel 198 299 - - - - Professional Dues/Meetings - 90 - - - - Training 671 1,485 - - - - Advertising, Printing & Binding 2,285 4,450 - - - - Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds - - - - - - Repairs & Maint.-Office Equipment 496 4,077 - - - - Repairs & Maint.-Other Equipment 1,093 741 - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 11,476 15,690 - - - - Subtotal: 47,929 55,062 - - - -


CAPITAL OUTLAY Controlled Assets 4,491 10,472 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 10,900 - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 15,391 10,472 - - - -

GRAND TOTAL: 2,022,420 2,047,031 - - - -

FUNDING SOURCE: General Fund Revenues Circulation Fees & Non-resident user fees Media Fees

-

231



DEPARTMENT OF LIBRARY SERVICES – COMMUNITY SERVICES DIVISION MISSION/Program Description THE COMMUNITY SERVICES DIVISION SUPPORTS AND ASSISTS PATRONS IN THE USE OF LIBRARY RESOURCES. This Division includes the North Pole Branch, the Bookmobile, and Noel Wien Library’s Reference / Interlibrary Loan, Circulation, & Youth Services - providing public services, programs, and access to resources at the libraries in comfortable and inviting environments. While each area and site performs distinct roles, responsibilities overlap and are coordinated wherever possible to best meet the needs and interests of library users in a cost-effective manner. Major Long-Term Issues and Concerns � The use of physical library facilities is changing, and the physical configuration of facilities and the best

use of staff within the facilities need to adapt to better meet these changes in patterns of use. � Noel Wien Library, North Pole Library, and the Bookmobile face the challenges of continued adaptation

to new, larger, and/or remodeled facilities while meeting community expectations of a greater variety and greatly enhanced services.

� With senior citizens now being the Borough’s most rapidly expanding demographic, library programming needs to look across the age spectrum to identify the needs and interests of the entire community that can and should be met within the parameters of the library’s plan of service, and within its resources - time, space, equipment - and capabilities.

Objectives for FY 2018 � Promote staff development, at every level, with appropriate formal instruction, cross-training and

opportunities for continuing education – with an emphasis on strengthening skills in the knowledge of and effective use of electronic resources to better assist patrons.

� Assess allocation of staff resources to provide service as effectively as possible. � Coordinate efforts and resources with other community agencies to deliver programs and services

when appropriate. � Introduce relevant public library services to underserved segments of the community. Significant Budget Changes � The FY17-18 budget reflects a change in staffing that decreases temporary salaries and increases

permanent staffing. Previous Year’s Accomplishments � Circulation staff began scanning rather than hand-counting items used in the library. Not only is the

count more accurate, the reports generated help selectors identify and purchase in areas popular with those library users who do not check out items (books, magazines, videos), but rather use them in house.

� Community Services held its first thorough round of annual evaluations for benefitted employees. As part of the process, staff took part in identifying and setting personal goals for the next year. The request/need for more intensive training – especially in the area of electronic resources and devices – is underscored by the first Objective for FY 2018 (above).

� Patrons checked out (downloaded) 51,740 e-books and e-audio from the library’s collection – an increase of 29% from FY 2015. Overall circulation of library materials increased 12%. A drop in interlibrary loan (16% in items lent to other libraries; 10% in items borrowed for our patrons) is another facet of the use of library resources to bear in mind as we reallocate personnel resources.

� Reference queries increased by more than 12,000 (20%). A significant portion of this is related to the use of electronic resources. Also of note, the use of the group study rooms (4 in NWL and 3 in NPB) increased by 37%, not all of which is attributable to this being the new NPB’s first full year of operation.

� Youth program attendance increased by almost 1,600 (8%) – anticipated for the new North Pole Branch, a pleasant uptick for Noel Wien.

233


Measure 1: Library visits meet or exceed national average of 5.1 visits 4.7 3.5 4.2 per capita.Measure 2: Use of library materials meet or exceed national average of 7.7 7.0 8.0 7.7 per capita.Measure 3: Reference transactions meet or exceed national average of 0.83 0.60 0.80 1.0 transactions per capita.Measure 4: Number of registered borrowers meet or exceed state average 52% 55% 55% of 60% of community population per 2012 survey


Number of library visits by individuals 463,226 360,000 400,000

Number of visits to the Homebound 617 600 600

Number of Bookmobile visits by individuals 1,122 1,100 1,100

Number of items borrowed and used by patrons (borrowed, downloaded, used in-library, received through Interlibrary Loan, internet sessions) 754,718 740,000 760,000

Number of items borrowed by patrons downloading (e-books & e-audio) 51,540 55,000 57,000

Reference and informational transactions 143,078 215,000 150,000

Number of registered borrowers 50,925 55,000 52,000

Number of library cards issued 6,547 4,700 5,000

Number of internet sessions on library equipment 53,224 72,000 55,000

Number of wireless sessions on personal equipment (new) 192,142 195,000 195,000

Number of Interlibrary Loan requests filled for other Libraries 4,683 5,500 4,500

Classes and programs (children, young adult, adult) 823 675 800

Classes and program attendance 23,218 25,000 22,000

Volunteer hours at libraries 3,720 2,500 3,500

Group study room use by patrons 7,032 5,000 7,000

Library coordinated book discussions 42 50 50

Book discussion attendance 391 350 400

*Estimated



Div: Community ServicesMeasures & Statistical Accomplishments

234

Dept: Library ServicesDiv: Community Services


PERSONNEL SERVICES Permanent Salaries - - 1,508,930 1,508,930 1,592,360 1,613,730 Overtime Wages - - 8,080 8,080 8,080 8,080 Temporary Salaries - - 162,320 162,320 55,000 33,130 Benefits - - 965,390 965,390 1,016,650 1,028,090 Subtotal: - - 2,644,720 2,644,720 2,672,090 2,683,030

COMMODITIES Office Supplies - - 8,000 8,000 8,320 8,320 Computer Supplies - - - - - - Operating Supplies - - 42,860 42,860 48,230 48,230 Books and Periodicals - - 120 120 - - Repair and Maint. Supplies - - 2,420 2,420 2,420 2,420 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - 1,600 1,600 1,400 1,400 Equipment Parts - - - - - - Subtotal: - - 55,000 55,000 60,370 60,370

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 36,070 36,070 29,780 29,780 Travel - - 780 780 700 700 Professional Dues/Meetings - - - - - - Training - - 6,000 6,000 6,000 6,000 Advertising, Printing & Binding - - 4,400 4,400 4,400 4,400 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds - - 50,700 50,700 50,700 50,700 Repairs & Maint.-Office Equipment - - 500 500 500 500 Repairs & Maint.-Other Equipment - - 10,700 10,700 4,700 4,700 Rent - - - - - - Utilities - - 2,000 2,000 3,000 3,000 Equipment Leases - - 23,060 23,060 - - Other Contractual Services - - 27,820 27,820 25,840 25,840 Subtotal: - - 162,030 162,030 125,620 125,620



GRAND TOTAL: - - 2,861,750 2,861,750 2,858,080 2,869,020

FUNDING SOURCE: General Fund Revenues Circulation Fees & Non-resident user fees 63,590 Media Fees 5,850

69,440

235

Dept: Library ServicesDepartmental Summary



COMMODITIES Office Supplies 16,016 16,376 16,700 14,400 13,880 13,880 Computer Supplies 41,269 34,398 22,500 21,621 22,080 22,080 Operating Supplies 76,901 58,519 79,300 75,234 89,670 89,670 Books and Periodicals 65 - 270 270 - - Repair and Maint. Supplies 6,239 3,846 4,220 4,220 4,420 4,420 Clothing Supplies - - - - - - Motor Fuels and Lubricants 2,348 1,957 3,000 3,000 2,400 2,400 Equipment Parts - - - - - - Subtotal: 142,838 115,096 125,990 118,745 132,450 132,450

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 98,851 106,865 116,480 116,480 111,000 111,000 Travel 4,396 1,683 2,310 2,310 2,080 2,080 Professional Dues/Meetings 1,620 1,841 2,400 2,400 1,030 1,030 Training 24,427 16,816 21,800 21,800 21,800 21,800 Advertising, Printing & Binding 4,472 5,842 6,700 6,700 5,570 5,570 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds 95,236 121,873 110,700 110,700 119,870 119,870 Repairs & Maint.-Office Equipment 12,229 11,389 24,650 24,650 2,500 2,500 Repairs & Maint.-Other Equipment 4,593 4,541 11,600 11,600 6,000 6,000 Rent - - - - - - Utilities 8,268 8,881 6,850 6,850 10,900 10,900 Equipment Leases 25,037 41,590 56,200 61,930 35,760 35,760 Other Contractual Services 135,602 156,018 207,330 194,564 158,840 158,840 Subtotal: 414,731 477,339 567,020 559,984 475,350 475,350


CAPITAL OUTLAY Controlled Assets 300,288 271,115 241,240 250,122 241,240 241,240 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 10,900 - - 5,399 - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials 364,485 326,449 366,580 366,580 369,570 369,570 Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 675,673 597,564 607,820 622,101 610,810 610,810

GRAND TOTAL: 6,031,983 5,740,956 6,225,370 6,225,370 5,813,450 5,817,500

FUNDING SOURCE: General Fund Revenues Federal E-Rate Program 25,550 Media Fees 5,850 Circulation Fees & Non-resident user fees 63,590

94,990

236


Department of Parks & Recreation

Aquatics*

Chief of Staff

Community Activity Center**

Parks Maintenance

Parks & Recreation Administration

Pioneer Park

* For current data see Recreation ** Carlson Center Enterprise

Recreation



DEPARTMENT OF PARKS & RECREATION – ADMINISTRATION DIVISION MISSION/Program Description THE FAIRBANKS NORTH STAR BOROUGH PARKS & RECREATION DEPARTMENT PRESERVES AND CREATES AN INCLUSIVE COMMUNITY CULTURE BY PROVIDING PLACES AND PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE. The Administration Division provides leadership, policy guidance, and administrative support to effectively coordinate the efforts of the divisions. This division provides administrative support to the Parks & Recreation Advisory Commission, the Senior Citizens Advisory Commission, and the Carlson Community Activity Center Board. Additionally, this division provides administrative and program support to various internal and external partners. Major Long-Term Issues and Concerns � Continuing to support the same level of service delivery to the public; with aging facilities, limited

financial resources, and expanding community need. � Work towards finding a local solution to update the Comprehensive Parks and Recreation Plan. � The public continues to communicate the need for an integrated online Parks and Recreation

management system that will allow for a much higher level of service delivery and customer satisfaction.

Objectives for FY 2018 � Increase community participation in programs and activities by increasing social media presence. � Provide continued administrative support to the advisory commissions and boards. � Assist and coordinate with the Public Works Department in park-related Design & Construction and

Facilities Maintenance for Parks and Recreation facilities. � Finalize the recruitment of the Incorporating Board of Directors for the Parks and Recreation

Foundation, and begin support of Foundation activities. � Implement the Fairbanks Loves It’s Parks campaign, in an effort to increase awareness of Parks &

Recreation activities and parks. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments,

longevity and benefit rate changes.

Previous Year’s Accomplishments � Provided managerial and administrative support for; contract administration, grants, project

management, purchasing, bidding, clerical support, departmental payroll using computerized time clock system, and cash handling.

� Provided policy guidance and direction for department matters. � Began forward movement with the FNSB Parks Foundation, completed the By-laws and Articles of

Incorporation. � Developed new marketing and branding campaign.

237

Dept: Parks and RecreationDiv: Administration


PERSONNEL SERVICES Permanent Salaries 488,272 491,055 197,420 197,420 202,630 202,630 Overtime Wages 1,033 1,183 - - - - Temporary Salaries 48,359 73,698 3,020 3,020 3,020 3,020 Benefits 311,350 304,701 123,880 123,880 128,350 128,350 Subtotal: 849,014 870,637 324,320 324,320 334,000 334,000

COMMODITIES Office Supplies 3,671 2,256 2,200 2,200 2,200 2,200 Computer Supplies 1,809 854 1,130 1,130 1,130 1,130 Operating Supplies 6,139 3,992 - - - - Books and Periodicals 121 728 200 200 200 200 Repair and Maint. Supplies 22,026 19,555 - - - - Clothing Supplies 33 135 - - - - Motor Fuels and Lubricants 14 - - - - - Equipment Parts - - - - - - Subtotal: 33,813 27,520 3,530 3,530 3,530 3,530

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 13 7 300 300 300 300 Travel 2,956 541 1,800 1,800 1,800 1,800 Professional Dues/Meetings 2,981 2,965 2,850 2,850 2,850 2,850 Training 3,832 5,977 1,080 1,080 1,080 1,080 Advertising, Printing & Binding 3,976 1,373 - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,916 - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 268 1,167 - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 2,027 3,475 450 450 450 450 Subtotal: 17,969 15,505 6,480 6,480 6,480 6,480


CAPITAL OUTLAY Controlled Assets 885 2,088 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 885 2,088 - - - -

GRAND TOTAL: 901,681 915,750 334,330 334,330 344,010 344,010


239



DEPARTMENT OF PARKS & RECREATION – AQUATICS DIVISION THIS DIVISION IS NOW PART OF THE DIVISION OF RECREATION.

241


Measure 1. Percent change in aquatics -3.87% 0.00% -15.15% attendance compared to the previous yearMeasure 2. Percent change in revenue compared -0.06% 2.32% -12.98% to the previous yearMeasure 3. Percent of swim lessons at 95% 95% 95% maximum capacityMeasure 4. Percent change in adaptive 2.69% 0.00% 2.00% attendance compared to previous yearMeasure 5. Percent change in senior attendance 25.25% -11.63% -1.32%

compared to the previous year


Overall aquatic attendance 198,000 198,000 168,000Total annual revenue $496,210 $507,710 $441,790

Number of private rentals and birthday parties hosted 450 450 400Number of water aerobic classes taught 715 650 450Number of children swim lessons offered 3,800 3,800 3,000Open swim hours available 2,250 2,250 1,575Lap swim hours available 2,080 2,080 1,830Gallons of chlorine used for pool sanitation 3,600 3,600 3,650Pounds of acid used in pool sanitation 5,500 5,500 5,650Days closed for annual maintenance and repairs 70 84 177

Adaptive Recreation ProgramTotal program attendance 5,000 5,000 5,100Number of specialized classes offered 600 520 485

Senior Activities ProgramTotal program attendance 4,300 3,800 3,750Number of specialized classes offered 530 450 340

*Estimated


Dept: Parks & Recreation

Measures & Statistical AccomplishmentsDiv: Aquatics

242

Dept: Parks and RecreationDiv: Aquatics


PERSONNEL SERVICES Permanent Salaries 926,895 954,886 - - - - Overtime Wages 6,448 4,769 - - - - Temporary Salaries 135,855 122,499 - - - - Benefits 611,832 597,574 - - - - Subtotal: 1,681,030 1,679,728 - - - -

COMMODITIES Office Supplies 1,297 2,347 - - - - Computer Supplies 878 883 - - - - Operating Supplies 67,590 70,324 - - - - Books and Periodicals 696 591 - - - - Repair and Maint. Supplies 6,845 5,694 - - - - Clothing Supplies - 3,110 - - - - Motor Fuels and Lubricants 7,837 6,248 - - - - Equipment Parts - - - - - - Subtotal: 85,143 89,197 - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 289 435 - - - - Travel 1,344 1,429 - - - - Professional Dues/Meetings 576 269 - - - - Training 5,950 3,431 - - - - Advertising, Printing & Binding 1,377 1,094 - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 75,154 77,770 - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 9,391 7,490 - - - - Rent - - - - - - Utilities 3,596 3,783 - - - - Equipment Leases 12,590 17,430 - - - - Other Contractual Services 14,792 14,248 - - - - Subtotal: 125,059 127,379 - - - -


CAPITAL OUTLAY Controlled Assets 4,300 4,805 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - -

Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 4,300 4,805 - - - -

GRAND TOTAL: 1,895,532 1,901,109 - - - -

FUNDING SOURCE: General Fund Revenues Swimming Pool Fees

243



PARKS & RECREATION – CARLSON COMMUNITY ACTIVITY CENTER (CAC) DIVISION

MISSION/Program Description THE FAIRBANKS NORTH STAR BOROUGH PARKS & RECREATION DEPARTMENT PRESERVES AND CREATES AN INCLUSIVE COMMUNITY CULTURE BY PROVIDING PLACES AND PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE. The John A Carlson Community Activity Center provides the widest variety and number of sporting, entertainment, and community events possible through facility resources. The Carlson Center’s Advisory Board has approved and adopted the following mission statement: “The John A. Carlson Community Activity Center proudly serves the City of Fairbanks, the Fairbanks North Star Borough, and Interior Alaska by enhancing its cultural and economic environment through the presentation of a wide variety of sporting, entertainment, and community events”. Major Long-Term Issues and Concerns � Achieving utility efficiencies through exploration and development of energy saving systems and

monitoring equipment is crucial. � Improvements in facility design are critical and are directly correlated to growth and progress.

Specifically, kitchen expansion/upgrades will have a direct effect on increased revenues especially the consideration of an additional attached structure on the west side of the facility to allow for trade show growth, encourage conference meeting space and encourage community attendance at summer type events to utilize the Center’s prime “Riverfront” location.

� Researching and implementing possible energy retrofits around the facility to reduce the overall utility expenses.

� Continue a focus on hiring, training and retention of key personnel while remaining competitive in the marketplace.

Objectives for FY 2018 � To identify and develop new programming for the Carlson Center, specifically, increasing food and

beverage sales, along with research and development of a strategic plan to reach untapped target markets.

� To analyze event activity for ways to improve quality, value and revenues while reducing operating expenses.

� With the recent conversion of the boilers to dual fuel, SMG Staff will work with the Borough to look at the procurement and placement of a gas burning stove in the facility kitchen to increase productivity and decrease labor costs.


Subsidy

� FY 2017/18 operating subsidy is $459,000, which reflects the new contract increase of 2% annually. Previous Year’s Accomplishments � The Carlson Center continued to host community events throughout the year some included: The

American Heart Association’s Go Red Event, Alaska Mission of Mercy, Alaska Miners Convention, and the Arctic Energy Summit.

245


Measure 1. Percent change in gross revenue 9.0% -7.0% -3.0% -3.0% -3.0%

compared to the previous three- year averageMeasure 2. Percent change in Carlson Center 17% -29% -10% -10% -10% attendance compared to the previous three-year averageMeasure 3. Number of events promoted or 2 2 2 2 2 co-promoted by the Carlson CenterMeasure 4. Number of nationally promoted 4 5 4 4 4 shows/concerts at the Carlson CenterMeasure 5. Number of events with an 30 25 22 22 22 attendance greater than 2000 people


Annual Gross Revenue $2,126,805 $1,798,190 $1,875,415 $1,875,415 $1,875,415

Number of patrons that visited the Carlson Center 181,897 123,080 136,110 136,110 136,110

Event Days 412 266 357 357 357

Number of Hourly Ice Rentals 188 270 275 275 275

Number of Nanook hockey home games 20 17 19 19 19

Individual Ice Rink Resurfacings (Oct-Mar) 549 475 482 482 482

Number of advertising sponsorships sold 83 90 95 95 95

Number of in-house advertising sponsors 52 48 50 50 50

Total number of event tickets sold 84,880 86,870 94,675 94,675 94,675

Percent change in gross food and beverage 10% -11% -4% -4% -4%revenues compared to previous three-yearaverage

*Estimated



Div: Community Activity CenterMeasures & Statistical Accomplishments

246

Dept: Parks and RecreationDiv: Community Activity Center



COMMODITIES Office Supplies 39 85 140 140 - - Computer Supplies - - - - - - Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 39 85 140 140 - -

CONTRACTUAL SERVICES Professional Services 201,655 201,035 23,160 23,160 23,800 23,800 Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 500 500 500 500 - - Rent - - - - - - Utilities - - - - - - Equipment Leases 9,630 16,010 12,920 12,920 - - Other Contractual Services 502,436 340,622 450,000 450,000 459,000 459,000 Subtotal: 714,221 558,167 486,580 486,580 482,800 482,800


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 689,444 690,853 - - - - Subtotal: 689,444 690,853 - - - -

GRAND TOTAL: 1,445,693 1,292,053 531,970 531,970 529,360 529,360

FUNDING SOURCE: Operating Transfer from General Fund Interest Earnings (Enterprise Fund)

247



DEPARTMENT OF PARKS & RECREATION – PARKS MAINTENANCE DIVISION MISSION/Program Description THE FAIRBANKS NORTH STAR BOROUGH PARKS & RECREATION DEPARTMENT PRESERVES AND CREATES AN INCLUSIVE COMMUNITY CULTURE BY PROVIDING PLACES AND PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE. The parks maintenance division provides and maintains athletic, recreational, and park facilities to meet the community’s needs for healthy recreational activities that are accessible to all borough residents. The division fosters relationships and partners with civic organizations, youth and adult sports organizations, businesses, and other governmental agencies to provide cost effective and affordable recreation opportunities. The division provides facilities and locations for activities that improve physical and mental health, attract and retain community members, contribute to the economic base, and decrease deviant behavior by providing healthy alternatives for at risk youth. The division is comprised of six basic management areas; Parks Maintenance, Birch Hill Recreation Area, Chena Lake Recreation Area, Tanana Lakes Recreation Area, Recreational Trails Office, and the Project Office. The staff performs a variety of recreation facility management, renovation, and development functions at over 130 indoor and outdoor park facilities located throughout the Borough. The division works closely with partner organizations and the community to provide recreational activities at these locations. Additionally, staff provides support for large community events and landscaping beautification efforts. Major Long-Term Issues and Concerns � Secure resources to address the deteriorating conditions of Borough parks, playgrounds, restrooms,

and other aging facilities. � Develop new and update existing facility use leases, management agreements, and joint use

agreements with our community partners. � Secure the legal use of the recreational trails identified in the Borough’s Comprehensive Trail Plan. � Complete development of South Davis Park, Birch Hill Recreation Area, Isberg Recreation Area,

Tanana Lakes Recreation Areas, Skyline Ridge Park as per the facilities’ plans. � Renovate aging facilities to meet ADA and other modern standards. Objectives for FY 2018

� Identify partnership and volunteer opportunities that might be used to offset the use of General Funds in

support of maintaining and operating park facilities. � Fine-tune the efficiency of the maintenance operations to provide the safest, highest quality facilities

possible with the available resources. Significant Budget Changes

� The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments,

longevity and benefit rate changes. Previous Year’s Accomplishments � Renovated ½ mile of the Skyline / Skyridge Trail. � Hosted a record breaking year at Birch Hill Recreation Area with estimated attendance of more than

238,000 visits. � Installed a new accessible playground and picnic shelter in South Davis Park with our partner Sunrisers

Rotary. � Hosted an estimated 214,000 visits at Tanana Lakes Recreation Area.

249


2013/14 2014/15 2015/16 2016/17* 2017/18*


Measure 1. Percent change in annual park reservations and 45.51% -0.19% 12.96% 0.17% 0.85% rentals compared to the previous year

Measure 2. Percent change in Birch Hill Recreation Area 8.43% 2.76% 20.24% -4.18% 1.11% annual attendance compared to the previous year

Measure 3. Percent change in Chena Lake ice house rentals -8.70% 37.50% -14.72% 1.52% 2.50% compared to previous year


Parks - pavilion reservations 127 168 199 200 205

Parks - reservations 14 24 39 40 45

Parks - multi-use field reservations 377 325 346 350 355

Parks - total reservations (measure 1) 518 517 584 585 590

Parks - number of flowers planted and maintained annually 31,896 30,984 26,808 26,000 25,500

Parks - acres of athletic turf maintained annually 36.26 40.56 42.56 42.56 42.56

Parks - tons of refuse removed annually (excluding CLRA/BH) 105.93 105,460 115.00 115.00 115.00

Parks - South Cushman rifle range annual visits 74,996 86,351 87,500 90,000 92,500

Birch Hill Recreation Area - attendance (measure 2) 190,044 195,288 234,813 225,000 227,500

Birch Hill Recreation Area - assembly pod reservations 50 57 68 70 75

Birch Hill Recreation Area - annual revenue $32,553 $39,126 $45,798 $47,500 $49,870

Chena Lake Recreation Area - annual revenue $141,746 $104,296 $103,488 $104,720 $105,500

Chena Lake Recreation Area - pavilion rentals 128 195 148 150 155

Chena Lake Recreation Area - ice house rentals (measure 3) 168 231 197 200 205

Tanana Lakes Recreation Area - attendance N/A 125,886 214,305 220,000 225,000

Tanana Lakes Recreation Area - pavilion rental N/A 29 47 50 55

Tanana Lakes Recreation Area - ice house rentals N/A N/A 4 50 50

TLRA / CLRA Trails - winter groomed for skiing (miles) 4.80 4.80 8.90 8.90 8.90

TLRA / CLRA Trails - winter groomed multi purpose (miles) 13.40 13.40 13.87 13.87 13.87

TLRA Trails - winter cleared and surfaced for ice skating (miles) N/A N/A 0.50 1.50 1.50

Snow removal - miles of park roads & driveways maintained 4.85 6.32 6.32 6.32 6.32

Snow removal - acres of parking lot maintained 18.12 19.04 19.04 19.04 19.04

Snow removal - miles of sidewalk & pedestrian path maintained 4.96 5.77 5.77 5.77 5.77

* Estimated

Dept: Parks & RecreationDiv: Parks Maintenance


250

Dept: Parks and RecreationDiv: Parks Maintenance



COMMODITIES Office Supplies 1,483 1,313 1,000 1,000 1,000 1,000 Computer Supplies 901 1,712 1,600 1,600 1,600 1,600 Operating Supplies 114,928 113,172 131,560 131,560 131,560 131,560 Books and Periodicals - - 300 300 300 300 Repair and Maint. Supplies 83,120 96,972 89,780 89,780 89,780 89,780 Clothing Supplies 7,111 6,265 4,960 4,960 4,960 4,960 Motor Fuels and Lubricants 72,976 60,591 78,430 78,430 78,430 78,430 Equipment Parts 3,685 3,132 6,000 6,000 6,000 6,000 Subtotal: 284,204 283,157 313,630 313,630 313,630 313,630

CONTRACTUAL SERVICES Professional Services 3,450 - - - - - Communications 47 20 470 470 470 470 Travel 5,555 1,651 1,400 1,400 1,400 1,400 Professional Dues/Meetings 865 951 1,300 1,300 1,300 1,300 Training 3,823 7,896 5,500 5,500 5,500 5,500 Advertising, Printing & Binding 1,395 1,851 3,450 3,450 3,450 3,450 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 72,246 46,214 48,600 48,600 48,600 48,600 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 61,280 54,702 42,940 42,940 71,340 71,340 Rent - - - - - - Utilities 86,320 99,973 102,820 102,820 102,820 102,820 Equipment Leases 166,810 265,260 438,090 438,090 - - Other Contractual Services 54,887 68,103 64,460 64,460 60,960 60,960 Subtotal: 456,678 546,621 709,030 709,030 295,840 295,840


CAPITAL OUTLAY Controlled Assets 6,794 6,850 9,400 9,400 9,400 9,400 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment 3,335 6,103 - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 10,129 12,953 9,400 9,400 9,400 9,400

GRAND TOTAL: 3,116,725 3,349,808 3,628,740 3,628,740 3,227,510 3,227,510

FUNDING SOURCE:

Chena Lakes Recreation Fees 104,720 Tanana Lakes Recreation Fees 6,900 Birch Hill Recreation Fees 49,870 P&R Other Recreation Fees 17,050

178,540

251



DEPARTMENT OF PARKS & RECREATION – PIONEER PARK DIVISION MISSION/Program Description THE FAIRBANKS NORTH STAR BOROUGH PARKS & RECREATION DEPARTMENT PRESERVES AND CREATES AN INCLUSIVE COMMUNITY CULTURE BY PROVIDING PLACES AND PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE. The Pioneer Park division operates, maintains, and maximizes resident and visitor use of Pioneer Park as a premiere and essential recreation facility, enhancing the quality of life in the community. Pioneer Park, a 44-acre historic themed park includes many historic buildings, authentic artifacts, concessions, attractions, activities, museums, convention/meeting facilities, an arts and cultural center, and provides recreational/tourism opportunities and leisure areas. Major Long-Term Issues and Concerns � Improve and increase recreational and tourism opportunities while preserving and enhancing the

historical atmosphere of Pioneer Park. � Years of deferred maintenance have left many historic structures and much of the infrastructure in a

state of disrepair. � Increase winter activities and establish winter hours of select attractions. Objectives for FY 2018 � Further develop community offerings and community participation in park-hosted events. � Continue implementation of the Pioneer Park Master Plan. � Further develop facility and park use with public, private, and non-profit sectors of the community. � Increase the number of vendors within park. � Continue to increase a social media presence at Pioneer Park. � Begin development of the Parks and Recreation Foundation. � Establish design for an all-inclusive playground. Significant Budget Changes � There are no significant budget changes. Previous Year’s Accomplishments � Park wide fire alarm system replacement. � Water and sewer phase II completed. � Civic Center air conditioning upgrade. � Construction of gravel pad for future maintenance area completed near Salmon Bake. � Abatement and demolition of abandoned restrooms behind Gold Dome. � Installation of Neos 360 playground equipment near carousel and mini golf. � Continued rail and tie replacement. � Board walk repair and replacement. � Continued hazardous tree removal and replanting throughout park. � Installed two additional large group grills in picnic pavilions. � Hosted and/or co-sponsored the following community events: Memorial Day Celebration, July 4th

Celebration, Labor Day Celebration, History Day, Golden Days, Governor’s Picnic, Midnight Sun Run, Spooky Train and Halloween Trick or Treat Town, International Friendship Day, Fairbanks Folk Fest Winter Concert series and Winter Fest, Holiday Bazaar and Celebration, Mutt March, Far North Conservation Film Festival, Alaska International Senior Games, Mush for Kids, Military and Family Appreciation Day/F-35, Mosquito Meander, and many other events.

253

2013/14 2014/15 2015/16 2016/17* 2017/18*


Measure 1. Percentage change in annual Park 3.6% -5.7% -6.1% 7.7% 4.3% visitationMeasure 2. Percent of change in the total annual 1.6% 2.6% 4.5% 2.8% 6.3% revenue compared to the previous year Measure 3. Percent change in the total number 7.6% -9.6% 6.1% 1.4% 5.9% of events compared to the previous year


Annual Park visitation* 366,829 345,985 324,960 350,000 365,000

Number of public events 1,048 951 1,002 1,100 1,300

Number of private events 699 629 674 700 720

Number of total events 1,747 1,580 1,676 1,700 1,800

Total Pioneer Park revenue $203,378 $208,787 $218,714 $225,000 $240,000

Number of park concession merchants 22 26 28 26 26

Total number of train riders annually 29,020 27,404 27,367 28,000 29,000

Number of interpretive talks given 9,729 7,817 9,130 9,500 10,000

Number of RV camping nights 388 442 574 600 700

Strings of holiday season lights hung

Strings of holiday season lights hung 554 637 720 800 800

Pounds of refuse removed from park 172,900 166,049 180,500 190,000 200,000

Pounds recycled 1,500 6,851 5,566 7,000 8,000

Number of flowers planted and maintained 14,640 11,852 11,593 14,300 14,300

Annual Native Museum visitation* 4,364 3,316 2,356 3,000 3,000

Annual Riverboat Nenana visitation* 27,652 23,547 26,542 27,000 28,000

*Estimated


Dept: Parks & RecreationDiv: Pioneer Park


254

Dept: Parks and RecreationDiv: Pioneer Park



COMMODITIES Office Supplies 3,492 1,465 2,800 2,800 2,800 2,800 Computer Supplies 310 663 500 500 500 500 Operating Supplies 50,008 47,238 48,140 43,500 48,140 48,140 Books and Periodicals 181 215 100 100 100 100 Repair and Maint. Supplies 47,691 38,961 50,110 50,110 50,110 50,110 Clothing Supplies 1,224 3,211 1,100 1,100 1,100 1,100 Motor Fuels and Lubricants 14,185 9,190 13,470 13,470 13,470 13,470 Equipment Parts 1,892 3,681 1,070 1,070 1,070 1,070 Subtotal: 118,983 104,624 117,290 112,650 117,290 117,290

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 233 94 130 130 130 130 Travel 1,977 2,288 500 500 500 500 Professional Dues/Meetings 2,280 967 400 400 400 400 Training 1,975 4,449 1,700 1,700 1,700 1,700 Advertising, Printing & Binding 41,386 30,540 48,020 48,020 48,020 48,020 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 18,621 17,633 29,290 29,290 29,290 29,290 Repairs & Maint. -Office Equipment - - 490 490 490 490 Repairs & Maint. -Other Equipment 9,706 7,747 29,850 29,850 16,950 16,950 Rent - - - - - - Utilities 21,632 27,427 27,640 27,640 27,640 27,640 Equipment Leases 41,630 71,350 76,160 76,160 - - Other Contractual Services 180,259 189,323 173,930 173,930 171,430 171,430 Subtotal: 319,699 351,818 388,110 388,110 296,550 296,550



GRAND TOTAL: 1,475,401 1,485,305 1,560,520 1,560,520 1,458,500 1,458,500

FUNDING SOURCE: General Fund Revenues Pioneer Park rentals-cabins and Other Revenues 253,260

253,260

255



DEPARTMENT OF PARKS & RECREATION – RECREATION DIVISION MISSION/Program Description THE FAIRBANKS NORTH STAR BOROUGH PARKS & RECREATION DEPARTMENT PRESERVES AND CREATES AN INCLUSIVE COMMUNITY CULTURE BY PROVIDING PLACES AND PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE. The recreation division provides and supports safe, positive and inclusive recreational programs. This division operates and maintains Hamme Pool, Wescott Pool, the Mary Siah Recreation Center, and the Big Dipper Ice Arena. All three pools offer swimming lessons for infants through adults by certified instructors. This division also handles the training and certification of new and existing lifeguards and instructors throughout the community. The school district uses Hamme and Wescott Pools for physical education classes. Mary Siah Recreation Center offers additional amenities along with a swimming pool, a hot tub, dry sauna, weight room, public meeting rooms, and six outdoor tennis courts. The Big Dipper is home ice for the Fairbanks Ice Dogs and serves youth and adult hockey leagues, private ice rentals, recreational skating, recreational hockey and figure skating programs. Adjacent to the ice arena are three outdoor ice hockey rinks, which in the summer are used for basketball and pickleball. Recreational programs for seniors and the disabled are developed and coached through this division. The programs offer a wide variety of activities that are specialized to meet an individual’s needs, while operating in a group setting. The division is responsible for scheduling use of the artificial turf complex, Kiwanis football field and other park facility rentals and it provides support to a variety of community and cultural events. Major Long-Term Issues and Concerns

� Family changing rooms would enhance the publics use and provide accommodations to a diversifying

population. � The demand for more individualized assistance from the adaptive and senior participants limits the

number and type of programs offered. � A temporary ice rink flooring at the Big Dipper would allow the facility to accommodate a wider variety

of functions and better serve the community. � Increase the functionality of the Big Dipper by relocating for the Parks maintenance shop thus freeing

up space for Ice Dogs operations and facility storage. Objectives for FY 2018 � Increase community participation in programs by marketing through all modern means available

including social media. � Develop alternate programming to supplement current offerings. � Continue to improve convenience of swim lesson registration and facility reservations by offering online

fee payment and web-based facility schedules. � Continue to upgrade the skills and professionalism of staff through regular in-service training and

information exchange. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments,

longevity and benefit rate changes. Increase to seasonal salaries. Previous Year’s Accomplishments � Offered lifeguard training classes and Water Safety Instructor classes to the public. � Offered the first “Dive In Movie” at Hamme Pool. � Coordinated Senior Recognition Day, an annual event honoring Borough seniors for their commitment

to volunteer work and healthy living. � The Big Dipper was a host site for “Hockey Week in Fairbanks - 2016” and the AFN welcome potlatch. � Coordinated and hosted the Alyeska Track & Field Games (approximately 210 children) and three

winter try-athlon events, one at Birch Hill, one at Chena Lake, and one at Tanana Lakes.

257


Measure 1. Skate rentals per hour of Recreational Skate offered 16.5 15.5 16.1 13.6 14.9

Measure 2. Big Dipper walkers/joggers per day 101.4 123.7 142.7 132.1 145.8

Measure 3. Percent of swim lessons at 95% 95% 89% 95% 90% maximum capacity


AquaticsOverall aquatic attendance 209,509 187,706 173,226 168,000 172,000Total annual aquatic revenue $489,333 $480,647 $509,451 $557,020 $557,020Number of water aerobic classes taught 653 622 555 500 600Number of children swim lessons offered 3,599 3,144 3,109 3,000 3,100Open swim hours available 2,233 2,136 2,010 1,575 2,000Lap swim hours available 2,238 2,080 2,110 1,830 2,100Days closed for annual maintenance and repairs 35 114 107 91 98

Big Dipper Ice ArenaTotal Big Dipper Ice Arena attendance 179,141 160,511 198,868 185,000 190,000Total Big Dipper Ice Arena revenue $366,665 $355,005 $403,986 $400,000 $400,000Days closed for annual maintenance and repairs 91 86 23 0 16Total number of walkers/joggers (measure 2) 24,590 29,814 35,668 31,000 31,000Total number of hourly ice rentals 1,402 1,389 1,579 1,450 1,500Total ice resurfacings 2,974 3,089 3,284 3,300 3,300Number of skate rentals (measure 1) 6,897 7,367 9,101 8,400 8,400Number of birthday parties held 110 113 119 120 120Total number of hours turf field rented N/A 848 849 900 920

Adaptive Recreation ProgramTotal program attendance 4,952 5,982 5,596 5,510 5,510Number of specialized classes offered 478 483 476 479 479

Senior Activities ProgramTotal program attendance (measure 4) 3,649 3,386 3,092 3,375 3,375Number of specialized classes offered 341 295 303 315 315

* Estimated



Measures & Statistical AccomplishmentsDiv: Recreation

258

Dept: Parks and RecreationDiv: Recreation


PERSONNEL SERVICES Permanent Salaries - - 1,412,580 1,412,580 1,423,260 1,423,260 Overtime Wages - - 10,910 10,910 10,910 10,910 Temporary Salaries - - 171,670 171,670 171,670 171,670 Benefits - - 907,760 907,760 922,530 922,530 Subtotal: - - 2,502,920 2,502,920 2,528,370 2,528,370

COMMODITIES Office Supplies - - 900 900 900 900 Computer Supplies - - 700 700 700 700 Operating Supplies - - 81,110 81,110 81,110 81,110 Books and Periodicals - - 2,350 2,350 2,350 2,350 Repair and Maint. Supplies - - 19,950 19,950 19,950 19,950 Clothing Supplies - - 3,500 3,500 3,500 3,500 Motor Fuels and Lubricants - - 10,960 10,960 - - Equipment Parts - - 500 500 500 500 Subtotal: - - 119,970 119,970 109,010 109,010

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 300 300 300 300 Travel - - 3,570 3,570 3,570 3,570 Professional Dues/Meetings - - 3,540 3,540 3,540 3,540 Training - - 6,260 6,260 6,260 6,260 Advertising, Printing & Binding - - 7,050 7,050 7,050 7,050 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - 82,630 82,630 82,630 82,630 Repairs & Maint. -Office Equipment - - 600 600 600 600 Repairs & Maint. -Other Equipment - - 13,700 13,700 2,500 2,500 Rent - - - - - - Utilities - - 3,100 3,100 3,100 3,100 Equipment Leases - - 25,210 25,210 - - Other Contractual Services - - 17,290 17,290 25,790 25,790 Subtotal: - - 163,250 163,250 135,340 135,340


CAPITAL OUTLAY Controlled Assets - - 6,000 6,000 6,000 6,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - - 6,000 6,000 6,000 6,000

GRAND TOTAL: - - 2,792,140 2,792,140 2,778,720 2,778,720

FUNDING SOURCE: Swimming Pool Fees 557,020 Big Dipper Recreation Fees 148,720 Big Dipper Ice Fees 267,360

973,100

259

Dept: Parks and RecreationDepartmental Summary



COMMODITIES Office Supplies 9,982 7,466 7,040 7,040 6,900 6,900 Computer Supplies 3,898 4,112 3,930 3,930 3,930 3,930 Operating Supplies 238,665 234,726 260,810 256,170 260,810 260,810 Books and Periodicals 998 1,534 2,950 2,950 2,950 2,950 Repair and Maint. Supplies 159,682 161,182 159,840 159,840 159,840 159,840 Clothing Supplies 8,368 12,721 9,560 9,560 9,560 9,560 Motor Fuels and Lubricants 95,012 76,029 102,860 102,860 91,900 91,900 Equipment Parts 5,577 6,813 7,570 7,570 7,570 7,570 Subtotal: 522,182 504,583 554,560 549,920 543,460 543,460

CONTRACTUAL SERVICES Professional Services 205,105 201,035 23,160 23,160 23,800 23,800 Communications 582 556 1,200 1,200 1,200 1,200 Travel 11,832 5,909 7,270 7,270 7,270 7,270 Professional Dues/Meetings 6,702 5,152 8,090 8,090 8,090 8,090 Training 15,580 21,753 14,540 14,540 14,540 14,540 Advertising, Printing & Binding 48,134 34,858 58,520 58,520 58,520 58,520 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 167,937 141,617 160,520 160,520 160,520 160,520 Repairs & Maint. -Office Equipment - - 1,090 1,090 1,090 1,090 Repairs & Maint. -Other Equipment 81,145 71,606 86,990 86,990 90,790 90,790 Rent - - - - - - Utilities 111,548 131,183 133,560 133,560 133,560 133,560 Equipment Leases 230,660 370,050 552,380 552,380 - - Other Contractual Services 754,401 615,771 706,130 706,130 717,630 717,630 Subtotal: 1,633,626 1,599,490 1,753,450 1,753,450 1,217,010 1,217,010


CAPITAL OUTLAY Controlled Assets 25,670 22,772 15,400 20,040 15,400 15,400 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment 3,335 6,103 - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 689,444 690,853 - - - - Subtotal: 718,449 719,728 15,400 20,040 15,400 15,400

GRAND TOTAL: 8,835,032 8,944,025 8,847,700 8,847,700 8,338,100 8,338,100

FUNDING SOURCE: General Fund Revenues Parks & Recreation Fees 1,404,900

1,404,900

260


Department of Public Works

Design and Construction

Chief of Staff

Solid Waste Disposal**

Facility Maintenance

Public Works Administration

Solid Waste Collection*

*Solid Waste Collection District Fund **Solid Waste Disposal Enterprise Fund ***Road Service Areas Fund

Rural Services Recycling/ Household Hazardous

Waste**

Rural Services***

…



DEPARTMENT OF PUBLIC WORKS – ADMINISTRATION DIVISION MISSION/Program Description THE MISSION OF THE ADMINISTRATION DIVISION IS TO PROVIDE ADMINISTRATIVE SUPPORT AND LEADERSHIP FOR THE DEPARTMENT OF PUBLIC WORKS. The division works with the Administration, School District, Assembly, Commissioners, and other Borough Departments, providing professional architectural and engineering planning, design, project management, general oversight services, maintenance of Borough public facilities and roads, and management of collection, handling and disposal of Borough-wide solid waste. Major Long-Term Issues and Concerns � Provide support staff for administrative functions and oversight of divisions. � Maintain a positive working relationship with local, state and federal organizations relevant to

Department work functions. � See major long term issues at the division level. Objectives for FY 2018 � Provide a management team capable of overseeing the technical operations, planning, design,

construction and maintenance of all Borough facilities and roads. � Coordinate the major maintenance/capital improvement current year projects request and update the

long-range projects plan. � Oversee the implementation of the Borough’s Regional Solid Waste Management Plan. � Oversee the activities of Design & Construction, Solid Waste Disposal, Solid Waste Collection,

Recycling/Household Hazardous Waste, Rural Services and Facilities Maintenance Divisions. � Coordinate general fund budget preparation, approve contractual agreements and other expenditures,

and administer personnel matters for the department. � Pursue grants and alternative funding sources for capital projects. � Provide updated web access summary information of Borough Capital Projects and Bid Schedule. � Provide oversight of energy conservation in Borough facilities. � Coordinate condition inventory of Borough facilities. � Oversee Stormwater Pollution Prevention Program. � Oversee engineering review of new subdivisions. � Oversee Tanana River Levee System requirements. � Coordinate the implementation of One Solution Phase III for all Public Works Divisions. Significant Budget Changes � The FY 2018 budget reflects a net increase in personnel costs due to salary adjustments and benefit

rate changes. Previous Year’s Accomplishments

� See specific division levels.

261

Dept: Public WorksDiv: Administration


PERSONNEL SERVICES Permanent Salaries 360,287 360,249 395,500 395,400 397,910 397,910 Overtime Wages - - - 100 - - Temporary Salaries - - - - - - Benefits 232,115 214,724 247,590 247,590 251,490 251,490 Subtotal: 592,402 574,973 643,090 643,090 649,400 649,400

COMMODITIES Office Supplies 329 394 1,000 2,800 1,000 1,000 Computer Supplies - 6,783 - - 250 250 Operating Supplies - 64 - 490 300 300 Books and Periodicals 1,465 220 3,000 833 1,000 1,000 Repair and Maint. Supplies - - - - - - Clothing Supplies - 105 - 200 200 200 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,794 7,566 4,000 4,323 2,750 2,750

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 200 172 - - Travel 416 40 500 1,640 1,000 1,000 Professional Dues/Meetings 1,079 575 1,040 830 750 750 Training 2,454 300 4,000 2,525 2,530 2,530 Advertising, Printing & Binding 112 43 300 550 550 550 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - 410 450 450 300 300 Subtotal: 4,061 1,368 6,490 6,167 5,130 5,130



GRAND TOTAL: 598,257 588,902 653,580 653,580 657,280 657,280


263



DEPARTMENT OF PUBLIC WORKS – DESIGN & CONSTRUCTION DIVISION MISSION/Program Description THE MISSION OF THE DESIGN & CONSTRUCTION DIVISION IS TO PROVIDE ARCHITECTURE, ENGINEERING, PLANNING AND PROJECT MANAGEMENT FOR ALL BOROUGH FACILITIES AND ROADS PROJECTS. The division works with the Administration, School District, Assembly, Commissioners, and other Borough Departments in the development and implementation of projects to ensure a high level of quality, safety and code compliance in Borough facilities. Projects include renovation, fire/life/safety repairs, major maintenance, and new construction. Major Long-Term Issues and Concerns

� Energy conservation in Borough facilities. � Quality local training for engineering staff including State mandated continuing education requirements. � Adequate annual funding for facilities and roads major maintenance needs. Objectives for FY 2018 � Assist user groups with identification and prioritization of fire/life/safety, major maintenance and capital

improvement project requests. � Provide professional project planning and development including scope development, cost estimates, funding

requests, design, construction administration, and project close-out. � Coordinate asbestos and underground storage tank assessment and response action in Borough facilities for

compliance with state and federal regulations. � Provide regular inspection and annual maintenance of the Tanana River Levee System. � Conduct subdivision reviews and inspections. � Continue implementation of EPA / ADEC Stormwater Pollution Prevention Program. Significant Budget Changes

� The FY 2018 budget reflects a change in personnel costs due to cost of living adjustments, longevity adjustments and benefit rate changes.


In FY 2017, the Design & Construction Division completed or will complete the following 32 projects, totaling $20.7 Million:

Artificial Turf Field Bleachers Palo Verde Sidewalk Big Dipper Parking Lot Repair PP Civic Center AC Birch Hill Maintenance Bldg. PP Water Circulation Protection Birch Hill Ski Bldg. Exterior PP Water Service CAC Parking Lot Repair South Davis Park Chena Marina RSA Rd Imp. SRTS Bike Racks Chena Point RSA Rd Imp. Summerwood RSA Eielson Schools Sound Mitigation Study SWL Domestic/Fire Water Extension Ester Lump RSA Tanana Middle School Roof / Exterior Farmers Loop East Transfer Site Tic Brown Exterior Farmers Loop West Transfer Site Transit Bus Stop Shelters Phase II Growden Park Repairs Two Rivers Classroom Upgrades JHAC Exterior U-park Exterior JHAC Parking Lot Improvement Watson Road Turnaround (Murphy RSA) MSR Sand Filters Wildview RSA NSVFD Station #4 Driveway Repair WSP Sand Filters There are 35 projects totaling $57.1 million scheduled for completion in FY 2018, and numerous projects with an estimated value of $28.1 million in funding for FY 2019 and beyond.

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Measure 1. Average annual dollar value of projects 23.4M 38.7M 36.3M 33.27M 32.4M completed (3 years)

Measure 2. Percent of average annual project 5.4% 3.4% 3.2% 2.7% 3.0% funding expended on project management (PM's & Secretaries)

Measure 3. Percent change in subdivision -60.2% 60.0% -25.0% 5.0% 0.0% preliminary review/inspections

Measure 4. Percent change in subdivision final 71.4% -8.3% -45.0% 33.0% 0.0% inspections


Number of Completed Projects 32 30 34 32 35

Project Management (PM's & Secretaries) Expenditures 1,218.6 1,343.3 1,187.1 914.0 988.8(in 000's)

Projects Substantially Completed 29.8M 59.7M 19.4M 20.7M 57.1M

Preliminary Subdivisions Reviewed 28 42 36 32 32

Preliminary Subdivision Inspections 7 14 6 12 12

Subdivision Final Inspections & Punchlist Inspection 12 11 6 8 8

Subdivisions Bonded 8 4 2 5 5

*Estimated

Dept: Public WorksDiv: Design & Construction


The FNSB intends to measure the success of this Department by the use of the following measures, over time.

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Dept: Public WorksDiv: Design & Construction


PERSONNEL SERVICES Permanent Salaries 460,024 458,952 562,830 562,830 584,100 584,100 Overtime Wages 2,013 2,551 - - - - Temporary Salaries 4,183 7,315 - - - - Benefits 284,077 246,164 352,330 352,330 369,150 369,150 Subtotal: 750,297 714,982 915,160 915,160 953,250 953,250

COMMODITIES Office Supplies 3,988 4,166 5,000 5,000 5,000 5,000 Computer Supplies 672 2,082 500 500 500 500 Operating Supplies 140 2,058 500 500 500 500 Books and Periodicals 5,626 4,619 6,000 6,000 6,000 6,000 Repair and Maint. Supplies 19 - - - - - Clothing Supplies - 360 500 500 500 500 Motor Fuels and Lubricants 3,094 1,883 4,330 4,330 4,330 4,330 Equipment Parts - - - - - - Subtotal: 13,539 15,168 16,830 16,830 16,830 16,830

CONTRACTUAL SERVICES Professional Services 45,089 23,760 10,000 10,000 10,000 10,000 Communications 154 - - - - - Travel 641 365 2,000 2,000 2,000 2,000 Professional Dues/Meetings 267 685 880 880 880 880 Training 10,436 3,822 10,510 10,510 10,510 10,510 Advertising, Printing & Binding 394 641 1,000 1,000 700 700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 6,208 6,900 2,500 2,500 2,400 2,400 Rent - - - - - - Utilities - - - - - - Equipment Leases 5,410 9,520 18,580 18,580 - - Other Contractual Services 67,477 52,689 87,300 87,300 2,250 2,250 Subtotal: 136,076 98,382 132,770 132,770 28,740 28,740


CAPITAL OUTLAY Controlled Assets 1,105 2,441 - - 1,000 1,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,105 2,441 - - 1,000 1,000

GRAND TOTAL: 901,017 830,973 1,064,760 1,064,760 999,820 999,820

FUNDING SOURCE: General Fund Revenues Stormwater Permit Fees 3,600

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DEPARTMENT OF PUBLIC WORKS – FACILITIES MAINTENANCE DIVISION MISSION/Program Description THE MISSION OF THE FACILITIES MAINTENANCE DIVISION IS TO PROVIDE MAINTENANCE, REPAIR, AND UTILITY SERVICES FOR BOROUGH FACILITIES. The Facilities Maintenance Division provides infrastructure to support FNSB functions (except schools and fire stations). Support is provided through timely, cost effective, professional maintenance and repair services and uninterrupted utility services for Borough facilities to ensure optimum service for users. Major Long-Term Issues and Concerns � Energy conservation in Borough facilities. � Continue to modernize and update facility systems utilizing major maintenance projects through the Capital Improvement

Plan and by applying the current technology standards to major in-house repairs. � Evaluate major components and systems to aid in identifying future infrastructure related projects such as replacement of

roofs, siding, mechanical systems, etc. Objectives for FY 2018 � Focus available resources on the primary mission of providing proactive preventive maintenance services to FNSB

facilities in order to optimize availability and minimize breakdown maintenance required. � Enhance operational usefulness of FNSB facilities through timely response and effective application of repairs following

breakdown of facility components and systems. � Work on CMMS system to replace with a module in One-Solution. � Provide small project (<$50,000) support for FNSB facilities to enhance working conditions, provide for new program

implementation, or modify facilities to accommodate user needs or mission changes. � Support the Public Works Department project designs by providing maintainability reviews of construction projects. � Provide utility service (water, sewer, electric), heating fuel (oil, natural gas, district heat), fire protections (alarm and

sprinkler system monitoring/inspections/repairs), elevator inspections/service, overhead crane/hoist inspections/service, lock/key repairs/service, broken glass/window replacement and overhead door repairs for FNSB facilities through contracts with local utilities and vendors.

� Continue to develop and implement an energy management program and efficiency improvements for facilities. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments, longevity and benefit rate

changes. � The FY 2018 budget reflects a net increase in utility costs due to the anticipated cost of fuel and additional square footage Previous Year’s Accomplishments In FY 2017, the Facilities Maintenance Division accomplished or will accomplish the following: Completion of numerous maintenance repair and improvement small projects totaling $585,000 including: � Upgrade of Borough Chambers � Juanita Helms Administrative Center reception desk � Big Dipper sign relocation � Mayors Suite Glass

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Measure 1. Percent of work hours in Preventive Maintenance 32% 30% 29% 24% 50% Number of PM Work Orders 906 964 1,023 1,008 1,180

Measure 2. Percent of work hours in Repair Work 50% 46% 58% 47% 35% Number of Repair Work Orders 1,532 1,891 1,869 1,882 1,450

Measure 3. Percent of work hours in Improvement Work 6% 4% 0.8% 1.4% 10% Number of Improvement Work Orders 130 86 14 78 30

Measure 4. Percent of work hours in Shop Overhead 12% 20% 0.2% 27.1% 5% Number of Shop Overhead Work Orders 7 4 5 1 5


Total number of Work Hours 23,774 24,995 20,927 25,110 26,000Total number of Work Orders 2,575 2,945 2,897 2,894 3,000

Square feet of building space maintained 664,719 682,719 682,719 685,119 685,119

*Estimated


Division: Facilities MaintenanceMeasures & Statistical Accomplishments

Dept: Public Works

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Dept: Public WorksDiv: Facilities Maintenance


PERSONNEL SERVICES Permanent Salaries 1,259,400 1,201,475 1,273,550 1,262,314 1,291,010 1,291,010 Overtime Wages 14,719 27,677 25,000 25,000 25,000 25,000 Temporary Salaries 47,142 48,651 41,630 41,630 - - Benefits 804,717 732,789 816,930 809,896 831,720 831,720 Subtotal: 2,125,978 2,010,592 2,157,110 2,138,840 2,147,730 2,147,730

COMMODITIES Office Supplies 1,955 4,437 3,500 3,500 3,500 3,500 Computer Supplies 20,178 7,513 500 500 500 500 Operating Supplies 92 475 1,000 1,000 1,000 1,000 Books and Periodicals 279 1,053 950 950 950 950 Repair and Maint. Supplies 561,047 505,852 610,420 610,420 610,420 610,420 Clothing Supplies 9,338 6,403 8,740 8,740 8,740 8,740 Motor Fuels and Lubricants 34,389 28,355 48,000 48,000 43,000 43,000 Equipment Parts - - - - - - Subtotal: 627,278 554,088 673,110 673,110 668,110 668,110

CONTRACTUAL SERVICES Professional Services 57,176 94,885 5,000 5,000 5,000 5,000 Communications 1,695 1,371 2,200 2,200 2,500 2,500 Travel 832 373 1,000 1,000 700 700 Professional Dues/Meetings 490 860 500 500 500 500 Training 19,527 10,503 19,330 19,330 19,330 19,330 Advertising, Printing & Binding 313 396 200 200 200 200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 847,779 626,243 786,000 786,000 808,500 808,500 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 39,161 52,301 58,800 58,800 53,000 53,000 Rent - - - - 60,520 60,520 Utilities 2,220,503 1,875,284 2,392,600 2,392,600 2,848,140 2,848,140 Equipment Leases 58,370 74,170 126,590 126,590 - - Other Contractual Services 30,588 40,467 31,850 50,120 116,200 116,200 Subtotal: 3,276,434 2,776,853 3,424,070 3,442,340 3,914,590 3,914,590


CAPITAL OUTLAY Controlled Assets 6,986 1,548 8,000 8,000 8,000 8,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment 22,348 6,193 - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 29,334 7,741 8,000 8,000 8,000 8,000

GRAND TOTAL: 6,059,024 5,349,274 6,262,290 6,262,290 6,738,430 6,738,430


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DEPARTMENT OF PUBLIC WORKS – RURAL SERVICES DIVISION MISSION/Program Description THE MISSION OF THE RURAL SERVICES DIVISION IS TO PROVIDE SUPERVISION AND OPERATIONAL SUPPORT TO ROAD/SEWER/STREET LIGHT SERVICE AREAS, ASSIST IN ADMINISTRATIVE AND PROCUREMENT FUNCTIONS, AND PROVIDE ENGINEERING, CONTRACT MANAGEMENT, MAPPING AND TECHNICAL SERVICES. Major Long-Term Issues and Concerns � Upcoming requirements for compliance with environmental regulations (storm water, dust, wetlands) will require

additional support for service areas. � Development of adequate road systems is needed to accommodate increased population and traffic. � Many roads constructed in the 1980’s are near the end of their life expectancy and require major improvements. � Roads in many state subdivisions in service areas are not constructed to Title 17 standards. � Upcoming requirements for compliance with the federally mandated sign retro-reflectivity standards will require

additional support for service areas. Objectives for FY 2018 � Continue efforts to improve communications with and between service areas. � Train commissioners in the elements of basic maintenance contracts, operating within the framework of

contract language, compliance with FNSB procurement policies, and provide quality management to Service Areas.

� Recruit new volunteer commissioners in under-represented areas. � Encourage service areas to hold biannual public meetings as required by FNSB code. � Encourage adequate funding of maintenance by providing information to the commissions and opportunities for

Service Areas to participate in tax cap adjustment elections. � Continue development of the Capital Improvement Projects program by continuing to solicit and review project

requests from Service Areas. � Continue to develop standardized procedures and strategies that improve both efficiency and reliability. � Assist commissions in developing plans for maintenance and long-range improvements. � Continue assisting service areas with right-of-way encroachment issues. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to annual salary adjustments. Previous Year’s Accomplishments In FY 2017, the Rural Services Division accomplished or will accomplish the following: � Processed six service area boundary changes. The Assembly ordained the removal of parcels from one

service area; � Provided support for three service area tax cap adjustment elections; � Solicited Capital Improvement Project requests and maintained projects database with 343 requests totaling

$130 million. Published the 2016-2017 Project Book; � Provided information and support to District Councils and the Assembly Road Service Area Committee; � Distributed two newsletters and four informational flyers; � Provided thirteen training sessions for commissioners, offering each training session 2 to 3 times per month.

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Measure 1. Service areas with maintenance agreements 100% 99% 99% 100% 100%Measure 2. Number of training opportunities offered 11 13 13 13 13Measure 3. Percent of commissions with a quorum 100% 97% 93% 95% 97%Measure 4. Service area semiannual meetings held 157 157 150 155 155


Road miles maintained 490 492 488 491 495

Road maintenance contracts:

Contracts - Renew 106 97 88 103 45

Contracts - New 13 22 21 4 62

Revenue generation: Total property tax revenue generated $3,851,620 $4,072,500 $4,238,820 $4,294,500 $4,350,000 Increased percent of tax revenue generated 2% 5% 4% 1% 1% Number of tax cap election requests submitted 4 3 5 3 4 Special taxing jurisdiction / bond elections 0 0 0 0 0

State Shared Revenue received per mile $441,000 $0 $0 $0 $0

Boundary change requests and success: Boundary changes - annexation requests 12 9 4 5 10 Boundary changes - requests to remove parcels 6 6 2 1 3 Service Areas dissolved 2 0 2 0 0 Newly created Service Areas or Mergers 0 0 0 0 0 Assessed value of boundary change requests $8,923,579 $15,103,896 $3,647,712 $28,544,287 $15,000,000 Assessed value of approved boundary changes $8,704,178 $15,103,896 $469,597 $20,025,216 $13,000,000

Service Area operations:

Service Area Operating Expenditures 1 $2,792,320 $3,075,912 $3,047,469 $3,100,000 $3,100,000

Number of Service Area invoices paid 973 960 835 900 900 Purchase Orders 172 170 179 180 180 Change Notices 138 87 63 100 100 Check Requests 20 5 3 10 10 Budget Transfers from Savings 29 33 50 50 50 Driveway permits issued 75 76 63 60 60 Excavation permits issued 2 57 74 48 50 50 Encroachments - Reported 44 10 22 30 30 Encroachments - Active 4 1 6 5 5 Encroachments - Resolved 44 9 17 30 30Commission seats: Active seats filled 276 269 253 269 280 Alternate seats filled 19 19 19 22 25 Total seats filled of 426 available 295 288 272 291 305 Commissions without a quorum 0 3 7 5 1

Capital improvement projects: Number of requests 325 333 338 343 350 Number of service areas represented 84 87 86 89 91

Estimated value of requested projects $117,000,000 $122,000,000 $129,000,000 $130,000,000 $131,000,000

1 Operating Expenditures do not include grant funds2 17 permits issued with multiple roads (166 roads) for 2014/2015

* Estimated



Dept: Public WorksDiv: Rural Services

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Dept: Public WorksDiv: Rural Services


PERSONNEL SERVICES Permanent Salaries 371,527 374,422 391,100 391,100 387,010 387,010 Overtime Wages 1,016 862 3,000 3,000 3,000 3,000 Temporary Salaries 325 793 13,000 13,000 13,000 13,000 Benefits 244,226 228,168 247,970 247,970 247,710 247,710 Subtotal: 617,094 604,245 655,070 655,070 650,720 650,720

COMMODITIES Office Supplies 4,793 2,008 4,000 4,000 4,000 4,000 Computer Supplies 2,306 923 550 550 550 550 Operating Supplies 71 - 850 850 850 850 Books and Periodicals 210 220 500 500 500 500 Repair and Maint. Supplies 235 126 500 500 500 500 Clothing Supplies 300 - - - - - Motor Fuels and Lubricants 1,017 938 1,900 1,900 1,900 1,900 Equipment Parts - - - - - - Subtotal: 8,932 4,215 8,300 8,300 8,300 8,300

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 500 500 500 500 Travel 1,450 1,373 1,000 1,000 1,000 1,000 Professional Dues/Meetings 560 1,401 1,240 1,240 1,240 1,240 Training 548 1,095 2,040 2,040 2,040 2,040 Advertising, Printing & Binding 704 925 1,700 1,700 1,700 1,700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 10,395 10,168 11,300 11,300 11,300 11,300 Repairs & Maint. -Office Equipment - - 100 100 100 100 Repairs & Maint. -Other Equipment 3,700 1,626 4,100 4,100 1,100 1,100 Rent - - - - - - Utilities 9,296 8,452 11,250 11,250 11,250 11,250 Equipment Leases 3,190 3,200 6,750 6,750 - - Other Contractual Services - 120 1,100 1,100 1,100 1,100 Subtotal: 29,843 28,360 41,080 41,080 31,330 31,330



GRAND TOTAL: 659,248 640,518 704,450 704,450 690,350 690,350

FUNDING SOURCE: General Fund Revenues Driveway and Utility Permit Fees 15,580

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DEPARTMENT OF PUBLIC WORKS – SOLID WASTE COLLECTION SECTION MISSION/Program Description THE MISSION OF THE SOLID WASTE COLLECTION SECTION IS TO PROVIDE PROPER AND EFFICIENT MANAGEMENT AND TRANSPORT OF RECYCLABLES, WASTE-TO-ENERGY FUELS, AND WASTE FROM THE TRANSFER SITES TO THE SOLID WASTE FACILITY. The Solid Waste Collection District provides services to residents that are part of the Borough, outside the City of Fairbanks. The services include management of transfer sites for the collection and transfer of recyclables, waste-to-energy fuels, waste, and areas for reuse (reuse platforms). Major Long-Term Issues and Concerns � Solid waste hauling and disposal costs represent approximately 95% of this division’s budget. A new

7-year contract started July 1, 2014, and ends June 30, 2021. Total tonnage at transfer sites 5-year average is 1% with variations from -6% to 6%. One million dollars in funding was appropriated in the fall of 2013 for a Transfer Site Major Maintenance & Improvement Project and an additional $2,970,000 was appropriated in the fall of 2015 for the major maintenance and improvements at transfer sites until 2017. A master plan was completed in August 2015, and a recycling update was completed in June 2015. Funding is available for these projects. Additional funding will have to be appropriated for future major maintenance and improvement projects.

Objectives for FY 2018 � Continue to provide cost-effective solid waste collection for Borough residents. � Continue the collection and transport of recyclables and waste-to-energy fuels. � Continue planning efforts to mitigate current and future problems within the Borough at transfer sites. � Continue transfer site maintenance and improvement efforts. � Complete major maintenance and improvements project at Chena Pump Transfer Site. � Complete the Borough-wide sign updates project. Significant Budget Changes � The FY 2018 budget reflects a change in personnel costs due to cost of living adjustments, longevity and

benefit rate changes. � Net increase in tipping and hauling costs caused by increase in projected volume and tipping fee. Previous Year’s Accomplishments In FY 2017, the Solid Waste Collection Section accomplished or will accomplish the following: � Managed hauling contract that provides solid waste services to the Solid Waste Collection District

residents through June 30, 2021. � Started a major maintenance and improvement project at Chena Pump Transfer Site. � Started planning and design cost estimates for upgrade projects at remaining transfer sites. � Completed major maintenance and improvement projects at Farmers Loop East and Farmers Loop West. � Provided cost-effective solid waste collection for Borough residents. � Continued collection and transport of recyclables and waste-to-energy fuels. � Continued maintenance, repair, and management of reuse areas. � Collected and hauled 46,292 tons of solid waste. � Collected and hauled 426,126 lbs. of recyclables and waste-to-energy fuels. � Completed annual pad and road maintenance.

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Measure 1. Percent change in collected tonnage. 6% 2% 4% 3% 1%Measure 2. Percent change in recyclables, waste-to-energy fuels, and waste. 1% 1% 28% -23% 21%


Total tonnage collected 43,858 44,559 46,292 47,759 48,160

Total Tonnage Collected by Area West 16,052 16,085 16,871 17,447 17,660 East 11,550 11,684 11,498 12,372 12,480 South 16,236 16,790 17,923 17,940 18,080

Recyclables, waste-to-energy fuels, hazardous 331,587 334,210 426,126 330,000 400,000 waste collected (lbs.)

Number of recycling collection totes 36 36 36 36 36

Number of re-use areas 5 5 5 5 5

*Estimated


Dept: Public WorksDiv: Solid Waste Collection District


278

Dept: Public WorksDiv: Solid Waste Collections


PERSONNEL SERVICES Permanent Salaries 48,838 69,772 107,810 107,810 109,990 109,990 Overtime Wages 200 2,087 7,150 7,150 7,150 7,150 Temporary Salaries - 4,428 15,250 15,250 15,250 15,250 Benefits 29,190 44,760 73,440 73,440 75,470 75,470 Subtotal: 78,228 121,047 203,650 203,650 207,860 207,860

COMMODITIES Office Supplies 879 1,172 600 600 600 600 Computer Supplies 29 103 - - - - Operating Supplies 1,149 2,927 5,000 5,000 5,000 5,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 7,207 2,607 4,000 4,000 4,000 4,000 Clothing Supplies 321 1,282 - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 9,585 8,091 9,600 9,600 9,600 9,600

CONTRACTUAL SERVICES Professional Services 1,500 - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - - 1,500 1,500 1,500 1,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 3,615 1,525 168,000 168,000 168,000 168,000 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 22,866 22,078 22,000 22,000 22,000 22,000 Equipment Leases - - - - - - Other Contractual Services 6,034,384 6,455,040 6,541,770 6,541,770 7,124,070 7,124,070 Subtotal: 6,062,365 6,478,643 6,733,270 6,733,270 7,315,570 7,315,570



GRAND TOTAL: 6,150,178 6,607,781 6,946,520 6,946,520 7,533,030 7,533,030

FUNDING SOURCE: Solid Waste Collection District Fund Revenues

279



DEPARTMENT OF PUBLIC WORKS – SOLID WASTE DISPOSAL DIVISION MISSION/Program Description THE MISSION OF THE SOLID WASTE DISPOSAL DIVISION IS TO PROVIDE PROPER AND EFFICIENT SOLID WASTE MANAGEMENT, DISPOSAL, RECYCLING, AND WASTE-TO-ENERGY PROGRAMS. Solid waste disposal provides areawide solid waste services. Solid waste services include landfill management and operations, future landfill capacity construction and planning, household hazardous waste collection, recycling, and waste-to-energy programs. Major Long-Term Issues and Concerns � The South Cushman Construction Debris and Expansion Landfills provide for efficient long-term solid waste

disposal and future potential waste-to-energy electricity generation from methane gas production. The construction debris landfill is the remaining area from the original landfill that began in the early 1960’s, while the expansion landfills are built in individual cells (1-9). Cell 1 has reached a temporary elevation; a closure project during the summer of 2010 closed portions, installed gas wells, and a leachate recirculation line. This closure project will reduce leachate disposal costs and is a beginning step leading toward a possible green energy facility. Cell 2 and Cell 3 are currently being used for regular trash disposal and will become the next potential methane fuel source for the facility. The South Cushman Construction Debris Landfill had portions closed in 1997, 2010, and 2013. A Cell 3 & 4 expansion project began in 2013 and resulted in the completion of Cell 3 in entirety, and the base layer of Cell 4, including a 333,000 CY gravel stockpile that was used for daily and intermediate cover. Other issues that require ongoing management are the continuation of recycling and waste-to-energy programs, cell operations, cell constructions, cell closures, the long-term forecasting of revenues, expenditures, and tonnages, and meeting the U.S. Environmental Protection Agency (EPA) and the Alaska Department of Environmental Conservation (ADEC) operating; greenhouse gas; air emissions; Title V; storm water; and the Research, Development, and Demonstration permit requirements.

Objectives for FY 2018 � Continue to provide long-term cost-effective solid waste disposal for Borough residents. � Continue used oil energy recovery that provides primary heat for the Solid Waste Main Building and the

Recycling/Household Hazardous Waste Facility. � Continue recycling programs. � Continue waste-to-energy programs. � Operate the Solid Waste Facility in compliance with all state and federal laws and regulations to adequately

protect the environment. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

benefit rate changes. � Increase in one Solid Waste Technician FTE. � Increase in budget for the purchase and hauling of gravel used for cover. Previous Year’s Accomplishments In FY 2017, the Solid Waste Disposal Division accomplished or will accomplish the following: � Properly recycled or disposed of 104,700 tons of solid waste. � Continued Green Star environmentally responsible business practices. � 18,780 gallons of used oil was converted to energy heating the Solid Waste Main Building and the

Recycling/Household Hazardous Waste Facility minimizing heating fuel costs. � Renewed and continued to operate a Research, Development, and Demonstration permit for leachate

recirculation. � Met all permit conditions including operating, Title V air emissions, storm water, leachate, and greenhouse gas.

281


Measure 1. Percent change in incoming tonnage. 5% -2% 2% -4% 0%Measure 2. Percent change in used oil for energy 6% -36% 67% -25% 36% recovery


Total Tonnage into the Solid Waste Facility 105,038 102,600 104,693 100,500 100,000

Major Customers (% of total tonnage) City of Fairbanks 5% 5% 5% 5% 5% Ft. Wainwright 5% 5% 5% 5% 5% Other Commercial 12% 9% 8% 11% 10% Eielson AFB 2% 3% 3% 3% 3% Solid Waste Collection District 42% 43% 44% 41% 43% University of Alaska Fairbanks 1% 1% 1% 1% 1% Alaska Waste 29% 30% 30% 29% 29%

Waste-To-Energy Used Oil Energy recovery (gal.) 17,623 11,242 18,780 14,000 19,000

Major Materials Accepted (% of total tonnage) Municipal Solid Waste 77% 78% 78% 77% 77% Construction Debris 17% 15% 14% 17% 16% Asbestos 0% 0% 2% 1% 1%

Other Gravel Usage for Landfill Cover (cy) 81,417 99,875 109,468 110,400 100,000 Leachate Recirculated (gal.) ** 678,670 955,414 3,359,810 900,000 2,000,000 Number of Tickets Generated 41,685 46,303 47,897 44,000 46,000 Number of Customer Accounts 440 355 363 360 365

* Estimated** Rainfall and snow melt that has filtered through the garbage.

Dept: Public WorksSec: Solid Waste Disposal



282

Dept: Public WorksSec: Solid Waste Disposal


PERSONNEL SERVICES Permanent Salaries 937,255 983,507 1,026,450 1,026,450 1,079,260 1,079,260 Overtime Wages 32,082 35,492 32,680 32,680 32,680 32,680 Temporary Salaries 64,064 58,634 76,350 76,350 69,960 69,960 Benefits 553,065 668,125 681,780 681,780 706,960 706,960 Subtotal: 1,586,466 1,745,758 1,817,260 1,817,260 1,888,860 1,888,860 COMMODITIES Office Supplies 3,164 1,819 5,000 5,000 5,000 5,000 Computer Supplies 1,511 3,924 2,500 2,500 2,500 2,500 Operating Supplies 81,146 10,345 135,000 135,000 25,000 25,000 Books and Periodicals - - 250 250 250 250 Repair and Maint. Supplies 21,466 9,330 25,000 25,000 25,000 25,000 Clothing Supplies 3,747 6,005 7,500 7,500 7,500 7,500 Motor Fuels and Lubricants 264,558 157,939 230,000 230,000 230,000 230,000 Equipment Parts 7,117 25,817 30,000 30,000 30,000 30,000 Subtotal: 382,709 215,179 435,250 435,250 325,250 325,250 CONTRACTUAL SERVICES Professional Services 148,028 275,947 178,810 178,810 178,810 178,810 Communications 44 - 100 100 100 100 Travel 1,140 218 1,670 1,670 1,670 1,670 Professional Dues/Meetings 400 357 550 550 550 550 Training 11,879 13,263 22,900 22,900 22,900 22,900 Advertising, Printing & Binding 778 168 5,500 5,500 5,500 5,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 28,360 46,605 40,600 40,600 40,600 40,600 Repairs & Maint. -Office Equipment - - 200 200 200 200 Repairs & Maint. -Other Equipment 326,627 142,926 336,800 336,800 328,100 328,100 Rent - - - - - - Utilities 154,216 128,316 128,000 128,000 128,000 128,000 Equipment Leases 68,130 83,410 125,940 125,940 - - Other Contractual Services 632,911 728,419 3,117,700 3,117,700 3,382,700 3,035,340 Subtotal: 1,372,513 1,419,629 3,958,770 3,958,770 4,089,130 3,741,770

Grants Match, Indirect, Awaiting Budget - - - - - - CAPITAL OUTLAY Controlled Assets 6,625 3,454 10,000 10,000 10,000 10,000 Buildings & Structures - - 50,000 50,000 50,000 50,000 Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - 7,675 - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,106,726 1,298,174 - - - - Subtotal: 1,113,351 1,309,303 60,000 60,000 60,000 60,000

GRAND TOTAL: 4,455,039 4,689,869 6,271,280 6,271,280 6,363,240 6,015,880

FUNDING SOURCE: Solid Waste Disposal Fees 10,700,000 Recyling Revenues 10,000 Interest Earnings 26,000

10,736,000

283



DEPARTMENT OF PUBLIC WORKS – RECYCLING/HOUSEHOLD HAZARDOUS WASTE SECTION MISSION/Program Description THE MISSION OF THE RECYCLING/HOUSEHOLD HAZARDOUS WASTE SECTION IS TO PROVIDE SAFE, PROPER, AND EFFICIENT MANAGEMENT OF RECYCLABLES, WASTE-TO-ENERGY FUELS, AND HOUSEHOLD HAZARDOUS WASTE. Major Long-Term Issues and Concerns � Programs that promote and provide for energy conservation, recycling, waste-to-energy, and household

hazardous waste management will continue in the future as technology advances provide an ongoing amount of household hazardous waste byproducts. Efforts will focus on utilizing the most environmentally friendly, energy conservation, and cost effective options to this ongoing waste stream. Fortunately, a very high percentage of collected hazardous waste can be either recycled or used as a waste-to-energy fuel. A Central Recycling Facility is scheduled to open July 1, 2017, providing a drop-off location for recyclables for the community. Additionally, the scrap metal recycling program, primarily consisting of junk automobiles, will continue to provide recycling opportunities for unwanted vehicles.

Objectives for FY 2018 � Continue collection of used oil to use for energy recovery providing heat for the Recycling/Household

Hazardous Waste Facility and Solid Waste Main Building. � Continue recycling of antifreeze, vehicle batteries, aluminum, and scrap metal. � Continue utilizing waste-to-energy programs for the disposal of flammable liquids and fuels. � Continue to provide cost effective collection and disposal of remaining household hazardous waste. � Open and manage a community Central Recycling Facility. � Continue planning efforts to mitigate current and future household hazardous waste problems within the

Borough. � Promote hazardous waste collection services to small businesses that meet regulatory criteria. Significant Budget Changes � The FY 2018 budget reflects a net increase in personnel costs due to cost of living adjustments,

longevity and benefit rate changes. � Increase in budget for the opening and operation of a community Central Recycling Facility. Previous Year's Accomplishments In FY 2017, the Recycling/Household Hazardous Waste Section accomplished or will accomplish the following: � Collected and managed 519,222 pounds of recyclables, waste-to-energy fuels, and other hazardous

waste, of which approximately 90% was recycled or used as a waste-to-energy program fuel. � The Recycling/Household Hazardous Waste Facility provided services to 4,117 customers. � Minimized heating fuel costs by continuing used oil energy recovery that provides primary heat for the

Recycling/Household Hazardous Waste Facility. � Recycled 399 tons of scrap metal, including 243 junk automobiles.

285


Measure 1. Percent change in hazardous waste. -8% 1% 27% -21% 27%Measure 2. Percent change in recycled antifreeze. 65% -13% 52% -43% 50%Measure 3. Percent change in recycled batteries. 33% -25% 0% 0% 0%Measure 4. Percent change in customers served -6% -5% 13% -8% 5%


Total pounds of hazardous material accepted 402,271 407,794 519,222 410,000 520,000

Types of Materials Accepted Flammables (gal.) 2,442 3,188 4,035 3,000 3,500 Used Oil (gal.) ** 22,626 22,866 28,618 23,000 25,000 Paint (gal.) 15,207 16,397 16,807 16,000 16,500 Antifreeze (gal.) 6,766 6,150 13,449 7,000 9,000 Corrosives (gal.) 698 457 116 500 300 Toxics (gal.) 44 108 16 100 100 Batteries (ea.) 261 155 96 150 100 Miscellaneous (lbs.) *** 9,567 7,984 11,092 8,000 9,000

Recycling Antifreeze recycled (gal.) 13,288 11,509 17,475 10,000 15,000 Batteries recycled (tons) 8 6 6 6 6 Aluminum recycled (lbs.) 180 110 830 200 300 Scrap Metal recycled (tons) 367 509 399 600 500

Number of customers served 3,857 3,657 4,117 3,800 4,000

* Estimated** Used oil = used oil & oily water*** Grease, contaminated soil, propane tanks, etc.


Dept: Public WorksSec: Recycling/Household Hazardous Waste


286

Dept: Public WorksSec: Household Hazardous Waste Disposal


PERSONNEL SERVICES Permanent Salaries 169,003 177,972 180,050 210,612 263,400 263,400 Overtime Wages 2,063 1,337 1,310 1,310 1,310 1,310 Temporary Salaries 1,968 - - - - - Benefits 93,627 115,809 115,340 134,778 166,770 166,770 Subtotal: 266,661 295,118 296,700 346,700 431,480 431,480

COMMODITIES Office Supplies 1,892 449 1,500 1,500 1,500 1,500 Computer Supplies 266 182 - - - - Operating Supplies 10,375 28,348 30,000 30,000 42,000 42,000 Books and Periodicals 155 - 500 500 500 500 Repair and Maint. Supplies 3,736 3,596 3,000 3,000 3,000 3,000 Clothing Supplies 1,994 1,447 2,500 2,500 2,500 2,500 Motor Fuels and Lubricants - - - - 600 600 Equipment Parts 9 - 2,000 2,000 2,000 2,000 Subtotal: 18,427 34,022 39,500 39,500 52,100 52,100

CONTRACTUAL SERVICES Professional Services 2,850 1,700 1,700 1,700 1,700 1,700 Communications - - - - - - Travel 609 - - - - - Professional Dues/Meetings - - - - - - Training 1,539 3,819 5,080 5,080 5,080 5,080 Advertising, Printing & Binding 11 - 200 200 200 200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 2,980 3,297 3,800 3,800 59,010 59,010 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - 95 1,000 1,000 11,000 11,000 Rent - - - 50,000 101,700 101,700 Utilities 13,146 12,528 21,700 21,700 39,130 39,130 Equipment Leases - - - - - - Other Contractual Services 278,350 338,093 409,150 409,150 683,650 683,650 Subtotal: 299,485 359,532 442,630 492,630 901,470 901,470


CAPITAL OUTLAY Controlled Assets - - 6,000 6,000 6,000 6,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - - 6,000 6,000 6,000 6,000

GRAND TOTAL: 584,573 688,672 784,830 884,830 1,391,050 1,391,050

FUNDING SOURCE: Solid Waste Disposal Fees Hazardous Waste Fees 190,000

287

Dept: Public WorksDiv: Solid Waste Disposal



COMMODITIES Office Supplies 5,056 2,268 6,500 6,500 6,500 6,500 Computer Supplies 1,777 4,106 2,500 2,500 2,500 2,500 Operating Supplies 91,521 38,693 165,000 165,000 67,000 67,000 Books and Periodicals 155 - 750 750 750 750 Repair and Maint. Supplies 25,202 12,926 28,000 28,000 28,000 28,000 Clothing Supplies 5,741 7,452 10,000 10,000 10,000 10,000 Motor Fuels and Lubricants 264,558 157,939 230,000 230,000 230,600 230,600 Equipment Parts 7,126 25,817 32,000 32,000 32,000 32,000 Subtotal: 401,136 249,201 474,750 474,750 377,350 377,350

CONTRACTUAL SERVICES Professional Services 150,878 277,647 180,510 180,510 180,510 180,510 Communications 44 - 100 100 100 100 Travel 1,749 218 1,670 1,670 1,670 1,670 Professional Dues/Meetings 400 357 550 550 550 550 Training 13,418 17,082 27,980 27,980 27,980 27,980 Advertising, Printing & Binding 789 168 5,700 5,700 5,700 5,700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 31,340 49,902 44,400 44,400 99,610 99,610 Repairs & Maint. -Office Equipment - - 200 200 200 200 Repairs & Maint. -Other Equipment 326,627 143,021 337,800 337,800 339,100 339,100 Rent - - - 50,000 101,700 101,700 Utilities 167,362 140,844 149,700 149,700 167,130 167,130 Equipment Leases 68,130 83,410 125,940 125,940 - - Other Contractual Services 911,261 1,066,512 3,526,850 3,526,850 4,066,350 3,718,990 Subtotal: 1,671,998 1,779,161 4,401,400 4,451,400 4,990,600 4,643,240


CAPITAL OUTLAY Controlled Assets 6,625 3,454 16,000 16,000 16,000 16,000 Buildings & Structures - - 50,000 50,000 50,000 50,000 Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - 7,675 - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,106,726 1,298,174 - - - - Subtotal: 1,113,351 1,309,303 66,000 66,000 66,000 66,000

TOTAL: 5,039,612 5,378,541 7,056,110 7,156,110 7,754,290 7,406,930

FUNDING SOURCE: Solid Waste Disposal Fees, Recycling Fees and Interest Earnings 10,736,000 Hazardous Waste Fees 190,000

10,926,000

288

Dept: Public WorksDepartmental Summary



COMMODITIES Office Supplies 17,000 14,445 20,600 22,400 20,600 20,600 Computer Supplies 24,962 21,510 4,050 4,050 4,300 4,300 Operating Supplies 92,973 44,217 172,350 172,840 74,650 74,650 Books and Periodicals 7,735 6,112 11,200 9,033 9,200 9,200 Repair and Maint. Supplies 593,710 521,511 642,920 642,920 642,920 642,920 Clothing Supplies 15,700 15,602 19,240 19,440 19,440 19,440 Motor Fuels and Lubricants 303,058 189,115 284,230 284,230 279,830 279,830 Equipment Parts 7,126 25,817 32,000 32,000 32,000 32,000 Subtotal: 1,062,264 838,329 1,186,590 1,186,913 1,082,940 1,082,940

CONTRACTUAL SERVICES Professional Services 254,643 396,292 195,510 195,510 195,510 195,510 Communications 1,893 1,371 3,000 2,972 3,100 3,100 Travel 5,088 2,369 6,170 7,310 6,370 6,370 Professional Dues/Meetings 2,796 3,878 4,210 4,000 3,920 3,920 Training 46,383 32,802 63,860 62,385 62,390 62,390 Advertising, Printing & Binding 2,312 2,173 10,400 10,650 10,350 10,350 Insurance and Bonding - - - - - - Repairs & Maint. - Bldg. & Grounds 893,129 687,838 1,009,700 1,009,700 1,087,410 1,087,410 Repairs & Maint. - Office Equipment - - 300 300 300 300 Repairs & Maint. - Other Equipment 375,696 203,848 403,200 403,200 395,600 395,600 Rent - - - 50,000 162,220 162,220 Utilities 2,420,027 2,046,658 2,575,550 2,575,550 3,048,520 3,048,520 Equipment Leases 135,100 170,300 277,860 277,860 - - Other Contractual Services 7,043,710 7,615,238 10,189,320 10,207,590 11,310,270 10,962,910 Subtotal: 11,180,777 11,162,767 14,739,080 14,807,027 16,285,960 15,938,600


CAPITAL OUTLAY Controlled Assets 18,095 16,136 24,000 24,000 25,000 25,000 Buildings & Structures - - 50,000 50,000 50,000 50,000 Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment 22,348 13,868 - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,106,726 1,298,174 - - - - Subtotal: 1,147,169 1,328,178 74,000 74,000 75,000 75,000

GRAND TOTAL: 19,407,336 19,395,989 22,687,710 22,787,710 24,373,200 24,025,840

FUNDING SOURCES: General Fund & Solid Waste Collection Fund Revenues Landfill Disposal Fees & Interest Earnings 10,926,000 Stormwater, Driveway and Utility Permit Fees 19,180

10,945,180

289


Department of Transportation

Air Quality Program*

Chief of Staff

Transportation Administration*

*Transit Enterprise Fund **Vehicle Equipment Fleet Fund

Transit* Vehicle

Equipment Fleet Fund**

Vehicle Fleet Maintenance*

Van Tran*


PROGRAM BUDGET SUMMARY DEPARTMENT OF TRANSPORTATION – ADMINISTRATIVE DIVISION MISSION/Program Description THIS DIVISION’S MISSION IS: TO COORDINATE ALL INTRA-DEPARTMENTAL OPERATIONS IN REGARDS TO PLANNING, PERSONNEL, FISCAL ACCOUNTING AND OTHER MANAGEMENT FUNCTIONS NECESSARY TO MEET THE DEPARTMENT'S GOALS AND OBJECTIVES. Major Long-Term Issues and Concerns � Apply for, initiate, and administer all contracts and grants pertaining to this Department (i.e., bus

advertising; grants for Federal Transit Administration Operating, Capital and Training; Federal Congestive Mitigation Air Quality funds, and State Pass through Grants).

� Maintain quality of work as the Department operations grow and change without Administrative staffing levels increasing.

Objectives for FY 2018 � Fulfill all labor agreements and employee functions (i.e., training and recognition programs, personnel

support, employee reimbursements and payroll tabulations) ensuring a high standard of employee performance, morale, and ultimately a more cost-effective and high-quality service to the public.

� Maintain a working relationship with federal, state, or local organizations that would impact this Department or the Borough.

� Monitor Department’s grants, making necessary salary and budget adjustments as they expire or are acquired.

� Plan, acquire, and administer grants and other alternative sources of funding. � Supply the Department and the Borough administration with all the reports and information required in a

timely manner. � Continue to evaluate interdepartmental processes and procedures for consistency and continuity within

the department.

Significant Budget Changes � Net change in personnel costs due to cost of living adjustments, longevity and benefit rate changes. � Reduction in utility costs due to the cost of fuel. Previous Year’s Accomplishments Provide administrative support to divisions for various projects which include: � The Department has successfully closed out three grants. � FTA triennial review process complete � Transportation Grant Coordinator moved into Administrative Office. Previously located in a different part

of the building.

291

2013/14 2014/15 2015/16 2016/17* 2017/18*Accomplishments Actual Actual Actual Budget Budget

Purchase orders processed 532 58 85 70 65

Invoices paid 1,338 1,435 757 1,300 800Contracts issued / RFP's or RFQ's 23 17 14 10 10TA's processed 36 20 15 17 15Bus passes sold/consigned 2,274 3,258 1,495 2,000 1,500

Tokens sold/consigned 15,277 15,530 20,763 15,000 20,000

Van Tran coupons sold/consigned 562 630 0 700 0

Van Tran 10 punch card sold 28 0 25

Purchase Card Receipts for expense reports 1,188 1,489 1,273 1,400 1,300

*Estimated


Dept: TransportationDiv: Administration


292

Dept: TransportationDiv: Administration


PERSONNEL SERVICES Permanent Salaries 353,892 310,968 320,140 320,140 315,030 315,030 Overtime Wages 368 40 890 890 890 890 Temporary Salaries 3,331 5,505 3,310 3,310 3,310 3,310 Benefits 208,249 163,893 202,910 202,910 202,210 202,210 Subtotal: 565,840 480,406 527,250 527,250 521,440 521,440

COMMODITIES Office Supplies 1,667 1,628 1,700 1,700 1,700 1,700 Computer Supplies 271 896 300 300 300 300 Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies 121 103 350 350 350 350 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,059 2,627 2,350 2,350 2,350 2,350

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 6 - 100 100 100 100 Travel 1,037 768 1,000 1,000 1,000 1,000 Professional Dues/Meetings - - - - - - Training 540 - 900 900 900 900 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,811 1,811 1,830 1,830 1,830 1,830 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 11,915 8,346 13,450 13,450 13,950 13,950 Equipment Leases - - - - - - Other Contractual Services - - - - - - Subtotal: 15,309 10,925 17,280 17,280 17,780 17,780


CAPITAL OUTLAY Controlled Assets - 3,133 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 588,900 572,333 - - - - Subtotal: 588,900 575,466 - - - -

GRAND TOTAL: 1,172,108 1,069,424 546,880 546,880 541,570 541,570

FUNDING SOURCE: Operating Transfer from General Fund Interest Earnings 3,600

293



DEPARTMENT OF TRANSPORTATION – AIR QUALITY DIVISION MISSION/Program Description THIS DIVISION’S MISSION IS: TO MAINTAIN ATTAINMENT WITH NATIONAL AMBIENT AIR QUALITY STANDARDS FOR CARBON MONOXIDE AND TO ACHIEVE ATTAINMENT FOR FINE PARTICULATES (PM2.5). The Fairbanks North Star Borough Air Quality Division is responsible for the efficient and reliable operation of the hotspot guidance program, educational outreach efforts, and a solid fuel burning appliance change out program. In December 2008, the EPA designated the greater Fairbanks and North Pole areas as a nonattainment (NA) area due to high winter-time fine particulate concentrations exceeding the National Ambient Air Quality Standard (NAAQS). Our mission is to determine the extent and severity of the fine particulate (PM2.5) problem and to recommend solutions to reduce and eventually eliminate the problem. Major Long-Term Issues and Concerns � Future compliance with the PM2.5 NAAQS is dependent on public participation regarding home heating practices,

especially as we have determined that wood smoke is a large component of the mix of PM2.5 emissions measured.

� Providing effective education to the public on the nature of fine particulates and their role on how to reduce the amount we all create and providing real-time data in locations that have a high visibility.

� Appropriate enforcement measures and resources to adequately address complaints. � Continue working with EPA and ADEC to develop “Serious” classification of the State Implementation Plan (SIP). � Future funding sources to pay for the Wood Stove Change-Out Program and staff are unknown.

Objectives for FY 2018 � Continue proactive CO and PM2.5 forecasting and provide air quality information to the public. � Continue to work with ADEC and EPA to develop the State Air Quality Control Plan for “Serious” classification. � Continue operating and marketing the Wood Stove Change-Out Program (pending funds availability). � Continue educational outreach efforts; expand commercials to reach middle ground residents. � Continue the Hot Spot Guidance (Sniffer) program to identify and track localized elevated PM2.5 concentration

areas. � Implement new programs from the FNSB as tasked. Significant Budget Change � This budget reflects a net change in personnel costs due to cost of living adjustments, longevity and benefit rate

changes. Previous Year’s Accomplishments � Continued operating the Enhanced Solid Fuel Burning Appliance program. � Staffed informational booths at 7 events, and interacted with 3,500+ individuals. � Continued with complaint investigation and response, including observing and taking action of code violations. � Totally redesigned the Air Quality Website to be more visually appealing, more interactive and more educational. � Updated the Air Quality Forecasting Model with localized meteorological data sets; improved forecasting accuracy. � The APCC finished their revisions on the Air Quality Comprehensive Plan and presented the plan to the Mayor. � Continued working with Mammoth Marketing to develop a multifaceted advertising plan. Produced over 15 new tv,

radio, and YouTube commercials. � Continued to build our Social Media campaign resulting in over 2,400 current followers. � Continued to loan 2 handheld Air Quality monitors to the public. � Distributed over 100 wood moisture meters as part of the Wood Stove Change Out Program. � Restarted the Hot Spot Guidance (Sniffer) Program: 3 drivers, 3 runs a day. � Emplemented the FNSB Low Cost Monitoring Program: acquired 20 MetOne Neighborhood Monitors and 6

pDR1500 DataRAMS. Hired a contractor to install and run program.

295


TotalCO Maintenance: Number of times levels exceeded attainment 0 0 0 0 0

PM2.5 Attainment: Number of times levels exceeded attainment1,2 22 20 22 20 20 Fairbanks1,2

2 2 6 North Pole1,2

20 18 16


Number of Air Quality Monitors in Service 52 59 59 28 28

Sniffer Routes Driven 59 145 0 151 200

Sniffer Maps, (monthly average), Posted Online 59 145 0 12 18

SFBD Applications Received 506 702 372 300 300

SFBD Replacements 327 503 264 50 55

SFBD Removals 6 10 7 20 15

SFBD Repairs 21 12 12 5 5

1. Detailed exceedances to cities of Fairbanks and North Pole.2. Number of exceedances based on EPA regulatory 1 in 3 day sampling period

*Estimated


Dept: TransportationDiv: Air Quality


296


PERSONNEL SERVICES Permanent Salaries 16,048 144,107 178,530 178,530 250,480 185,170 Overtime Wages 29 531 2,000 2,000 2,000 2,000 Temporary Salaries 675 - 2,000 2,000 1,000 1,000 Benefits (14,524) 89,581 114,120 114,120 161,440 119,710 Subtotal: 2,228 234,219 296,650 296,650 414,920 307,880

COMMODITIES Office Supplies 333 331 370 370 370 370 Computer Supplies 128 1,032 500 500 500 500 Operating Supplies 421 824 3,970 3,970 1,970 1,970 Books and Periodicals - - - - - - Repair and Maint. Supplies 193 612 21,620 21,620 10,000 10,000 Clothing Supplies - - - - - - Motor Fuels and Lubricants 1,030 3,109 - - - - Equipment Parts - - - - - - Subtotal: 2,105 5,908 26,460 26,460 12,840 12,840

CONTRACTUAL SERVICES Professional Services 19,946 - 20,000 20,000 - - Communications 1,977 2,056 7,600 7,600 3,100 3,100 Travel 14 - 1,000 1,000 1,000 1,000 Professional Dues/Meetings 257 446 400 400 400 400 Training 2,516 1,230 5,040 5,040 3,540 3,540 Advertising, Printing & Binding - 6 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 3,640 3,640 3,640 3,640 3,640 3,640 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 1,960 14,637 - - - - Rent - - - - - - Utilities 23,738 16,692 30,750 30,750 31,750 31,750 Equipment Leases 4,330 8,470 13,080 13,080 - - Other Contractual Services 948 - 4,100 4,100 80,050 80,050 Subtotal: 59,326 47,177 86,610 86,610 124,480 124,480


CAPITAL OUTLAY Controlled Assets - 3,813 6,830 6,830 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 3,813 6,830 6,830 - -

GRAND TOTAL: 63,659 291,117 416,550 416,550 552,240 445,200

FUNDING SOURCE: Operating Transfer from General Fund

Dept: TransportationDiv: Air Quality Program

297



DEPARTMENT OF TRANSPORTATION – PUBLIC TRANSPORTATION DIVISION – TRANSIT SECTION MISSION/Program Description THIS DIVISION’S MISSION IS: TO EFFICIENTLY PROVIDE SAFE, DEPENDABLE, AND AFFORDABLE PUBLIC TRANSPORTATION TO MEET THE NEEDS OF BOROUGH RESIDENTS. This program consists of the operation of a fixed route transit system. Major Long-Term Issues and Concerns

� Maximize efficiency and service within changing budget and grant restrictions. � Utilize applicable state and federal grants for public transportation to improve service to the local community. � Expand the current maintenance building capacity to allow more bus storage, maintenance bays and

administrative office space. � Vehicle replacement – there is no defined mechanism or schedule for vehicle replacement. Objectives for FY 2018 � Continue to increase involvement of the Public Transportation Advisory Commission in all aspects of public

transportation. � Acquire and construct new bus stop shelters to replace aged shelters and develop new shelter sites. � Continue working to improve the Transit website. � Review our bus routes to make sure we are still serving the public adequately. � Oversee project funding for new maintenance building. � Locate funding to improve headway on routes serving areas with high population density. Evaluate current route

structure to find methods to better serve residents, specifically reviewing the cost effectiveness of rural vs. urban fixed routes.


� The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

benefit rate changes. � The Black Line grant was fully expended in FY17 and was removed from the budget including associated FTE’s. � FTE’s previously charges to the Gold Line grant including a supervisor and servicer will now be charged to the

general fund or have been removed. This change is reflected in a reduction in overall service hours.

Previous Year’s Accomplishments � Increased public awareness of the bus system by advertising new and existing routes. � Maintained a steady ridership by an ongoing awareness campaign to encourage new riders and visitors to ride

buses. � Completed the FTA triennial review process. � Completed the State of Alaska audit process. � Started the process to replace a fixed route van. � Completed an Economic Impact Study of Public Transportation in Fairbanks. � Began limited service to Pleasant Valley/Chena Hot Springs Road.

299

2013/14 2014/15 2015/16 2016/17* 2017/18*Measures and Accomplishments Actual Actual Actual Budget Budget

1. Total Ridership 524,301 550,226 533,045 575,000 528,000

2. Annual Revenue Miles 533,261 643,041 650,104 500,000 513,882

3. Cost per Revenue Mile $9.36 $7.80 $7.88 $8.00 $9.96

4. Annual Revenue Hours 33,019 33,441 37,466 31,503 34,372

5. Cost per Revenue Hour $145.48 $150.11 $136.74 $140.00 $149.05

6. Cost per Trip $9.16 $9.12 $9.61 $9.00 $9.70

7. Percent of operations paid from 44% 38% 36% 40% 36%

federal grants

8. Percent of operations paid from state grants 3% 4% 4% 4% 3%

9. Percent of operations paid from revenue 9% 8% 8% 10% 8%

(bus fares & advertising)

Route - FY16 Key Performance Indicators

Pax per Hour Pax per Mile Cost per Ride1. Purple 24.14 1.78 $4.14

2. Blue 22.07 1.67 $4.53

3. Red 21.74 1.30 $4.60

4. Brown 14.67 1.22 $6.82

5. Green 11.68 0.45 $8.56

6. Orange 10.29 1.03 $9.72

7. Yellow 9.04 0.50 $11.07

8. Gold 4.17 0.30 $23.99

9. Grey 3.82 0.31 $26.21

10. Black 2.66 0.07 $37.63

*Estimated

The FNSB intends to measure the success of this section by the use of the following measures.

Dept: TransportationSec: Transit


300


PERSONNEL SERVICES Permanent Salaries 688,495 782,103 1,065,470 1,077,970 1,237,530 1,237,530 Overtime Wages 6,886 11,730 14,580 14,580 22,320 22,320 Temporary Salaries - - 7,740 7,740 - - Benefits 421,591 471,948 682,300 690,188 805,040 805,040 Subtotal: 1,116,972 1,265,781 1,770,090 1,790,478 2,064,890 2,064,890

COMMODITIES Office Supplies 906 950 1,100 1,100 750 750 Computer Supplies 236 1,049 1,050 1,050 1,050 1,050 Operating Supplies 2,028 1,500 4,000 4,000 4,000 4,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 12,309 8,776 1,000 1,000 1,000 1,000 Clothing Supplies 6,739 3,962 7,160 7,160 8,500 8,500 Motor Fuels and Lubricants 197,518 77,649 133,000 133,000 226,540 226,540 Equipment Parts 151,405 192,136 - - - - Subtotal: 371,141 286,022 147,310 147,310 241,840 241,840

CONTRACTUAL SERVICES Professional Services 2,993 59,452 3,000 3,000 3,000 3,000 Communications 305 - 50 50 50 50 Travel 144 354 2,450 2,450 2,450 2,450 Professional Dues/Meetings 1,447 1,342 2,000 2,000 2,000 2,000 Training 13,045 3,053 4,860 4,630 4,860 4,860 Advertising, Printing & Binding 6,746 23,550 8,000 8,000 8,000 8,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 6,380 6,380 6,380 6,380 6,700 6,700 Repairs & Maint. -Office Equipment - - - - 350 350 Repairs & Maint. -Other Equipment 50,823 56,305 - 230 - - Rent - - - - - - Utilities 42,252 30,521 46,300 46,300 47,300 47,300 Equipment Leases 14,110 19,720 16,040 16,040 - - Other Contractual Services 57,199 99,998 158,520 158,520 129,450 129,450 Subtotal: 195,444 300,675 247,600 247,600 204,160 204,160



GRAND TOTAL: 1,683,557 1,855,395 2,332,130 2,352,518 2,534,890 2,534,890

FUNDING SOURCE: Fares, Fees, and Other Revenues 398,480

Dept: Transportation

Sec: TransitDiv: Public Transportation

301


PROGRAM BUDGET SUMMARY DEPARTMENT OF TRANSPORTATION – PUBLIC TRANSPORTATION DIVISION – VAN TRAN SECTION MISSION/Program Description THIS DIVISION’S MISSION IS: TO PROVIDE COMPARABLE TRANSPORTATION FOR THOSE PERSONS WHO HAVE A DISABILITY THAT PREVENTS THEM FROM USING THE BOROUGH’S FIXED ROUTE SERVICE (MACS). Van Tran is the Borough’s demand-response, door-to-door transportation service. Van Tran uses wheelchair lift-equipped vans to transport eligible riders within a ¾ mile boundary of all MACS routes and to other areas outside the ¾ mile boundary, on a space and time available basis. The system also provides rides to the elderly in our community on the space and time available basis. Major Long-Term Issues and Concerns � Develop better methods to efficiently dispatch and schedule patrons and drivers by changing how rides

are scheduled. � Meet the community’s demand for a safe, reliable, and cost-effective transportation system for the

disabled in a responsive and efficient manner. � Assure compliance with the Americans with Disabilities Act (ADA) as it applies to the Transportation

Department. � Meet the growing need for transportation services in a geographically dispersed residential community,

and the increasing senior population. � Develop an efficient partnership with other transportation providers to meet the growing transportation

needs. � Travel training program for disabled persons on how to use public transportation. � Vehicle replacement – there is no defined mechanism or schedule for vehicle replacement. Objectives for FY 2018 � Create additional rider capacity through increased efficiency. � Deliver superior customer service to ADA patrons while maintaining compliance with ADA regulations. � Continue monitoring assessment process. � Partner with Parks and Recreation department to provide all transportation for the Senior and Adaptive

programs. Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments,

longevity and benefit rate changes. � Increase in revenue reflects new service to Parks and Recreation Adaptive and Senior programs. Previous Year’s Accomplishments � Created additional rider capacity through increased efficiency. � Denial rate of 0% for Priority A rides. � Began procurement process for 3 new paratransit vehicles. � Accepted delivery of 1 new paratransit vehicle. � Completed Van Tran Efficiency Study. � Completed Taxi Feasibility Study.

303

2013/14 2014/15 2015/16 2016/17* 2017/18*Measures and Accomplishments Actual Actual Actual Budget Budget

1. Total Ridership 19,931 21,382 20,401 21,000 26,000

2. ADA Rides Provided (First Priority)1 17,378 18,803 18,297 18,000 18,300

3. Rides Denied (First Priority)1 0 1 0 0 0

4. Percent Denied (First Priority)1 0% 0% 0% 0% 0%

5. Rides Provided (Second Priority)2 2,553 2,579 2,104 2,500 2,100

6. Average Rides per Hour 1.59 1.78 1.84 2.00 2.25

7. Annual Revenue Miles 131,778 137,848 126,209 130,000 159,000

8. Cost per Revenue Mile $9.01 $8.69 $8.77 $8.50 $8.77

9. Annual Revenue Hours 10,365 10,370 9,417 10,000 12,001

10. Cost per Hour $119.06 $115.53 $117.58 $110.00 $117.58

11. Cost per Trip $61.91 $56.03 $57.36 $50.00 $57.36

12. No Shows and Late Cancellations 1,928 1,534 1,318 1,500 1,300

* Estimated

1First Priority - Persons unable to use scheduled buses because of disabilities and whose trip origins and destinations are within 3/4 mile of a bus route.2Second Priority - Persons with disabilities whose trip origins or destinations are outside 3/4 mile of a bus route.



Sec: Van TranMeasures & Statistical Accomplishments

304

Div: Public TransportationSec: Van Tran


PERSONNEL SERVICES Permanent Salaries 439,729 437,947 487,880 475,380 396,660 396,660 Overtime Wages 2,323 4,207 6,220 6,220 6,220 6,220 Temporary Salaries - - 850 850 - - Benefits 259,856 251,706 311,860 303,972 257,440 257,440 Subtotal: 701,908 693,860 806,810 786,422 660,320 660,320

COMMODITIES Office Supplies 1,417 958 1,500 1,500 1,500 1,500 Computer Supplies 371 387 500 500 500 500 Operating Supplies 1,204 70 1,400 1,400 1,000 1,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 645 323 900 900 700 700 Clothing Supplies 1,924 2,000 2,840 2,840 2,840 2,840 Motor Fuels and Lubricants 64,975 48,296 - - - - Equipment Parts 57 - - - - - Subtotal: 70,593 52,034 7,140 7,140 6,540 6,540

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 250 200 250 250 250 250 Training 1,361 - 2,500 2,500 2,500 2,500 Advertising, Printing & Binding 1,633 181 1,500 1,500 1,500 1,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 24,890 24,340 26,040 26,040 26,040 26,040 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 66,500 74,300 - - - - Rent - - - - - - Utilities 28,246 24,324 33,200 33,200 33,200 33,200 Equipment Leases 1,850 - - - - - Other Contractual Services 28,472 40,229 49,530 49,530 53,240 53,240 Subtotal: 153,202 163,574 113,020 113,020 116,730 116,730



GRAND TOTAL: 925,703 909,468 926,970 906,582 783,590 783,590



305

Dept: TransportationDiv: Public Transportation


PERSONNEL SERVICES Permanent Salaries 1,128,224 1,220,050 1,553,350 1,553,350 1,634,190 1,634,190 Overtime Wages 9,209 15,937 20,800 20,800 28,540 28,540 Temporary Salaries - - 8,590 8,590 - - Benefits 681,447 723,654 994,160 994,160 1,062,480 1,062,480 Subtotal: 1,818,880 1,959,641 2,576,900 2,576,900 2,725,210 2,725,210

COMMODITIES Office Supplies 2,323 1,908 2,600 2,600 2,250 2,250 Computer Supplies 607 1,436 1,550 1,550 1,550 1,550 Operating Supplies 3,232 1,570 5,400 5,400 5,000 5,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 12,954 9,099 1,900 1,900 1,700 1,700 Clothing Supplies 8,663 5,962 10,000 10,000 11,340 11,340 Motor Fuels and Lubricants 262,493 125,945 133,000 133,000 226,540 226,540 Equipment Parts 151,462 192,136 - - - - Subtotal: 441,734 338,056 154,450 154,450 248,380 248,380

CONTRACTUAL SERVICES Professional Services 2,993 59,452 3,000 3,000 3,000 3,000 Communications 305 - 50 50 50 50 Travel 144 354 2,450 2,450 2,450 2,450 Professional Dues/Meetings 1,697 1,542 2,250 2,250 2,250 2,250 Training 14,406 3,053 7,360 7,130 7,360 7,360 Advertising, Printing & Binding 8,379 23,731 9,500 9,500 9,500 9,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 31,270 30,720 32,420 32,420 32,740 32,740 Repairs & Maint. -Office Equipment - - - - 350 350 Repairs & Maint. -Other Equipment 117,323 130,605 - 230 - - Rent - - - - - - Utilities 70,498 54,845 79,500 79,500 80,500 80,500 Equipment Leases 15,960 19,720 16,040 16,040 - - Other Contractual Services 85,671 140,227 208,050 208,050 182,690 182,690 Subtotal: 348,646 464,249 360,620 360,620 320,890 320,890



GRAND TOTAL: 2,609,260 2,764,863 3,259,100 3,259,100 3,318,480 3,318,480


306



DEPARTMENT OF TRANSPORTATION – VEHICLE FLEET MAINTENANCE DIVISION MISSION/Program Description THIS DIVISION’S MISSION IS: TO PROVIDE MAINTENANCE FOR BOROUGH VEHICLES SO THAT THEY ARE SAFE AND RELIABLE. The Fairbanks North Star Borough Vehicle Fleet Maintenance is tasked with the repair and general maintenance of all Borough-owned vehicles. Additionally, ambulances and fire trucks are serviced within our facility. The Borough transit garage is also the facility that performs all maintenance functions for the transit buses and paratransit vehicles. Major Long-Term Issues and Concerns � Provide vehicle maintenance for all Borough Departmental and Fire Service Area vehicles in a

professional, timely and cost-effective manner. � Increased maintenance demands have reached the maximum capacity of the current facility which

drives the need for additional space. � Heated indoor parking for the department based on expanding routes, increase of longer buses.

Objectives for FY 2018 � Provide vehicle maintenance to all Borough Departments. � Provide vehicle maintenance for all Fire Service Area contracts on a bill back basis. � Process all Borough vehicle acceptance and licensing requirements while maintaining files accordingly. � Continue to provide fuel service for all departments. � Make available to all Borough Departments and Fire Service Areas the operational and repair cost of

their respective vehicles so that they have accurate records for budgetary and future vehicle requirements.

� Maintain a prescribed vehicle parts inventory and conduct parts in compliance with all local and federal procurement requirements and maintaining proper inventory controls.

Significant Budget Changes � The FY 2018 budget reflects a net change in personnel costs due to cost of living adjustments,

longevity and benefit rate changes. � Maintenance costs for some departments will change with the proposed reduction of the FNSB fleet. Previous Year’s Accomplishments � Provided maintenance on Borough fleet and for the Fire Service Areas. � Continued to repair major and minor body damage to several transit buses. � Upgraded diagnostic tools to keep up with the technology of the new vehicles. � Provided training classes for ever changing technology on new tools and equipment. � Purchased and installed a Parts Pressure Washer.

307


1. Number of Vehicles MACS 19 15 15 15 15 Van Tran 9 7 7 7 7 FNSB Fleet - over the road vehicles 101 101 99 101 99 FNSB Fleet - off-road/other equipment 92 92 97 92 97 FNSB Emergency vehicles - ambulances 11 11 11 11 11 FNSB Emergency vehicles - fire trucks 35 35 35 35 35 FNSB Emergency vehicles - other 48 48 51 48 51

2. "A" PM services (3,000 - 6,000 miles) Includes oil change, lubrication, check fluids MACS 96 105 95 105 95 Van Tran 30 32 29 32 29 FNSB Fleet - over the road vehicles 119 145 128 145 128 FNSB Fleet - off-road/other equipment 8 7 4 7 4 FNSB Emergency vehicles - ambulances 11 11 14 11 14 FNSB Emergency vehicles - fire trucks 4 2 - 2 - FNSB Emergency vehicles - other 5 4 - 4 -

3. "B" PM services (24,000 - 30,000 miles) Includes "A" service plus driveline maintenance MACS 10 11 10 11 10 Van Tran 6 6 3 6 3 FNSB Fleet - over the road vehicles 12 11 23 11 23 FNSB Fleet - off-road/other equipment - 1 1 1 1 FNSB Emergency vehicles - ambulances 3 2 - 2 - FNSB Emergency vehicles - fire trucks 1 - - - - FNSB Emergency vehicles - other 1 - - - -

4. Other repairs/maintenance2

MACS 450 425 460 425 460 Van Tran 150 150 144 150 144 FNSB Fleet - over the road vehicles 272 267 281 267 281 FNSB Fleet - off-road/other equipment 45 39 53 39 53 FNSB Emergency vehicles - ambulances 65 52 62 52 62 FNSB Emergency vehicles - fire trucks 42 37 15 37 15 FNSB Emergency vehicles - other 26 8 9 8 9

Non-FNSB - fire trucks1 3 1 - 1

Additional Statistical AccomplishmentsPercent of total labor hours FNSB 99.50% 96.80% 99.99% 96.80% 99.99% Fire Service Areas 0.5% 3.2% 0.0010% 3.2000% 0.001%

Revenue generated (parts & labor)

FNSB $1,081,739 $1,184,107 $1,193,703 Fire Service Areas $3,980 $38,662 $0

Tire changes - summer to winter to summer 240 23 22 23 22

*Estimated1Non-FNSB ambulances, fire trucks, other emergency vehicles belong to Delta, Ft. Wainwright, North Pole, etc.2Other repairs/maintenance include any service outside the PM service; e.g. engine leaks, check engine light etc.


Dept: TransportationDiv: Vehicle Equipment Fleet Maintenance


308

Dept: TransportationDiv: Vehicle Fleet Maintenance


PERSONNEL SERVICES Permanent Salaries 311,768 366,531 620,250 620,250 625,430 625,430 Overtime Wages 2,158 3,064 9,530 9,530 9,530 9,530 Temporary Salaries 1,626 953 7,820 7,820 7,820 7,820 Benefits 195,703 224,342 398,190 398,190 406,530 406,530 Subtotal: 511,255 594,890 1,035,790 1,035,790 1,049,310 1,049,310

COMMODITIES Office Supplies 416 827 500 500 500 500 Computer Supplies 1,018 170 1,000 1,000 1,000 1,000 Operating Supplies 180 297 500 500 500 500 Books and Periodicals - - - - - - Repair and Maint. Supplies 23,905 22,408 40,800 40,800 40,800 40,800 Clothing Supplies 513 880 1,800 1,800 1,300 1,300 Motor Fuels and Lubricants 202,235 138,351 177,470 177,470 171,680 171,680 Equipment Parts 174,356 56,080 331,640 329,284 331,140 331,140 Subtotal: 402,623 219,013 553,710 551,354 546,920 546,920

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 173 10 850 850 850 850 Travel 252 159 2,500 2,500 2,500 2,500 Professional Dues/Meetings - - - - - - Training - 1,764 5,070 5,070 2,070 2,070 Advertising, Printing & Binding - 172 - 200 350 350 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 6,380 6,380 6,380 6,380 6,700 6,700 Repairs & Maint. -Office Equipment 90 - - - - - Repairs & Maint. -Other Equipment 20,635 16,511 79,900 79,700 79,400 79,400 Rent - - - - - - Utilities 40,948 28,568 46,310 46,310 47,310 47,310 Equipment Leases 4,180 4,800 20,800 20,800 - - Other Contractual Services 7,804 7,298 16,380 16,380 16,380 16,380 Subtotal: 80,462 65,662 178,190 178,190 155,560 155,560



GRAND TOTAL: 998,757 882,943 1,767,690 1,767,690 1,751,790 1,751,790

FUNDING SOURCE:Fees and Other Revenues 352,490

309



DEPARTMENT OF TRANSPORTATION – VEHICLE EQUIPMENT FLEET FUND PROGRAM (VEFF)

MISSION/Program Description

THIS DIVISION’S MISSION IS: TO PROVIDE SCHEDULED REPLACEMENTS OF VEHICLES AND EQUIPMENT TO ALL BOROUGH DEPARTMENTS AND FIRE SERVICE AREAS TO FACILITATE THEIR DUTIES. The VEFF Program automatically replaces vehicles and equipment once their useful life has expired. Funding for this program is provided from each individual Department’s annual budget, thus reflecting the actual costs of each group’s use of vehicles and equipment.

Major Long-Term Issues and Concerns

� Making adjustments to departmental costs for current inflation rates and interest fees for

financing. � Re-evaluate the Borough Fleet’s expected life for replacement.


� Maintain cost analysis for each unit purchased or replaced through the vehicle/equipment

replacement program to provide an accurate real cost expense associated with the operation of vehicles and equipment owned by the Borough.

� Provide appropriate, dependable vehicles and equipment to all Borough Departments. � Provide technical assistance to Borough Departments in the development of vehicle

specifications unique to their operations. � Ensure that all departments utilizing vehicles and equipment currently in operation are

providing for the depreciation of that equipment. This will continue the necessary funding needed to replace the equipment once its useful life has expired.

� Replace vehicles and equipment in the fleet that are no longer cost effective to repair. � Evaluate scheduled vehicle replacements with appropriate Department directors to ensure the

most cost effective and fuel efficient fleet while meeting the missions of each Department.


� Changes reflect adjustments to replacement and purchase of vehicles/equipment. � Reflects an overall reduction in VEFF funded equipment.


� Completing the seventeenth (17th) year of purchases of vehicles and equipment through the

Vehicle Equipment Fleet Fund. � Projects on all vehicles and equipment have been delivered or are on order. � Developed maintenance costs on an individual unit basis based on historical cost per mile data.

311


Measure 1. Vehicle/Equipment Units Replaced/Purchased 10 25 9 12 2

Measure 2. Estimated cost of Vehicle/Equipment Replaced $436,195 $900,193 $406,460 $303,820 $87,390

Measure 3. Actual cost of Vehicle/Equipment Replaced $444,136 $464,725 $656,603 $0 $0

*Estimated


Dept: TransportationDiv: Vehicle Equipment Fleet Fund


312

FY 2017-2018Fairbanks North Star Borough

VEHICLE EQUIPMENT FLEET FUNDLIST OF VEHICLES AND EQUIPMENT TO BE REPLACED IN FY 2018

Estimated Estimated Year Replacement Replacement

Unit Number Purchased Model Life Year Price

GENERAL FUND:PF19-08 2008 FORD E250 CARGO VAN 10 2018 35,960

35,960

SW38-06 2006 DOOSAN/DAEWOO FORKLIFT 12 2018 51,430SOLID WASTE DISPOSAL FUND TOTAL: 51,430

87,390

GENERAL FUND TOTAL:

GRAND TOTAL:

SOLID WASTE DISPOSAL ENTERPRISE FUND

313

Vehicle Equipment Replacement Charges (VEFF)

SPECIAL REVENUE FUNDS ENTERPRISE FUNDS

COST POOLS General FundEMERG

MANAGEMT

EMERG MEDICAL

SERVICES 911 TRANSIT CARLSON CENTER

SOLID WASTE DISPOSAL TOTAL

Assessing 28,480 28,480 Assessing - Land Management 8,800 8,800 Community Planning - Administration 2,010 2,010 Community Planning - Planning & Zoning 2,010 2,010 Emergency Operations - Animal Control 40,450 40,450 Emergency Operations - Management 23,520 23,520 Emergency Operations - EMS 206,300 206,300 Emergency Operations - 911 4,410 4,410 Financial Services - Treasury/Budget 160 160 General Services - Support Services 26,170 26,170 Library Services - Administration 3,800 3,800 Library Services - Community Services 23,060 23,060 Parks & Recreation - Pioneer Park 52,510 52,510 Parks & Recreation - Community Activity Center 21,140 21,140 Parks & Recreation - Maintenance 388,860 388,860 Public Works - Design & Construction 18,580 18,580 Public Works - Facilities Maintenance 110,370 110,370 Public Works - Rural Services 6,750 6,750 Public Works - Solid Waste Disposal 112,740 112,740 Transportation - Air Quality 10,200 10,200 Transportation - Transit 9,140 9,140 Transportation - Fleet Maintenance 20,800 20,800 Total VEFF Charges Appropriated 712,010 23,520 206,300 4,410 40,140 21,140 112,740 1,120,260

VEHICLE EQUIPMENT FLEET FUND- Revenue 712,010 23,520 206,300 4,410 40,140 21,140 112,740 1,120,260

Total VEFF Revenue 712,010 23,520 206,300 4,410 40,140 21,140 112,740 1,120,260

NON-AREAWIDE

315

Dept: TransportationDiv: Vehicle / Equipment Fleet Fund



COMMODITIES Office Supplies - - - - - - Computer Supplies - - - - - - Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: - - - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding 760 135 1,000 940 1,000 1,000 Insurance and Bonding 67 - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 30 12 - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases 49,914 53,285 734,190 747,790 584,770 584,770 Other Contractual Services 4,282 2,560 6,000 6,000 6,000 6,000 Subtotal: 55,053 55,992 741,190 754,730 591,770 591,770


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - 60 - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 462,729 453,410 - - - - Subtotal: 462,729 453,410 - 60 - -

GRAND TOTAL: 517,782 509,402 741,190 754,790 591,770 591,770

FUNDING SOURCE: Charges for Services 1,120,260

1,120,260

316

Dept: TransportationDepartmental Summary



COMMODITIES Office Supplies 4,739 4,694 5,170 5,170 4,820 4,820 Computer Supplies 2,024 3,534 3,350 3,350 3,350 3,350 Operating Supplies 3,833 2,691 9,870 9,870 7,470 7,470 Books and Periodicals - - - - - - Repair and Maint. Supplies 37,173 32,222 64,670 64,670 52,850 52,850 Clothing Supplies 9,176 6,842 11,800 11,800 12,640 12,640 Motor Fuels and Lubricants 465,758 267,405 310,470 310,470 398,220 398,220 Equipment Parts 325,818 248,216 331,640 329,284 331,140 331,140 Subtotal: 848,521 565,604 736,970 734,614 810,490 810,490

CONTRACTUAL SERVICES Professional Services 22,939 59,452 23,000 23,000 3,000 3,000 Communications 2,461 2,066 8,600 8,600 4,100 4,100 Travel 1,447 1,281 6,950 6,950 6,950 6,950 Professional Dues/Meetings 1,954 1,988 2,650 2,650 2,650 2,650 Training 17,462 6,047 18,370 18,140 13,870 13,870 Advertising, Printing & Binding 9,139 24,044 11,500 11,640 11,850 11,850 Insurance and Bonding 67 - - - - - Repairs & Maint. -Bldg. & Grounds 43,101 42,551 44,270 44,270 44,910 44,910 Repairs & Maint. -Office Equipment 90 - - - 350 350 Repairs & Maint. -Other Equipment 139,948 161,765 79,900 79,930 79,400 79,400 Rent - - - - - - Utilities 147,099 108,451 170,010 170,010 173,510 173,510 Equipment Leases 74,384 86,275 784,110 797,710 584,770 584,770 Other Contractual Services 98,705 150,085 234,530 234,530 285,120 285,120 Subtotal: 558,796 644,005 1,383,890 1,397,430 1,210,480 1,210,480


CAPITAL OUTLAY Controlled Assets 4,417 13,241 6,830 9,186 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - 60 - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,051,629 1,025,743 - - - - Subtotal: 1,056,046 1,038,984 6,830 9,246 - -

GRAND TOTAL: 5,361,566 5,517,749 6,731,410 6,745,010 6,755,850 6,648,810

FUNDING SOURCES:Operating Transfer from General Fund

Fares, Fees, and Other Revenues 794,570794,570

317

EDUCATION


EDUCATION

Program Description The Fairbanks North Star Borough School District is a component unit of the Fairbanks North Star Borough (FNSB). The School District has an elected board that is responsible for School District policy and operations. The FNSB is responsible for the construction and capital maintenance of the school facilities and for the repayment of school construction debt. The FNSB Assembly is also responsible for determining the level of local funding for the School District. The direct appropriation to Education is an expenditure of the FNSB and is listed as "Education" or "Direct Appropriation to Education." The School District currently receives various support services from the FNSB such as risk management, which the School District pays for through the Intragovernmental Charges. This charge is classified as revenue to the FNSB and is found under Intragovernmental Charges - Education. Goal Provide direct appropriation for school operating expenses. Objectives for FY 2018 Provide the local direct appropriation toward school operating expenses. Additional education related funding is provided in the Capital Budget for major maintenance of certain facilities used for educational purposes. Expenditures related to the payment of school debt are found in the Debt Service budget. Total debt service, debt service payment schedules, and a schedule of school debt entitlement may be found in the Debt Service section. Significant Budget Changes Please refer to the Fairbanks North Star Borough School District FY 2018 Budget. Previous Year’s Accomplishments Please refer to the Fairbanks North Star Borough School District FY 2018 Budget.

319

Summary




CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400 Subtotal: 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400



GRAND TOTAL: 49,906,000 55,369,000 54,169,000 54,169,000 51,145,400 51,145,400

FUNDING SOURCE:Direct Appropriation from General Fund 51,145,400

Education

320

DEBT SERVICE


Debt Service

GOALS The Debt Service Fund accounts for the payment of principal and interest on areawide general obligation debt for education and general government construction. Under Alaska law, the Borough may issue general obligation bonds, revenue bonds, and assessment bonds. General obligation bonds may be issued without limitation upon approval by a majority of Borough voters. There are no constitutional or statutory debt limitations under Alaska law, but the voters must approve all general obligation debt. Total debt service, debt service payment schedules, debt service summary by project, debt service summary by series, and a schedule of school debt entitlement may be found on subsequent pages in this section. It is the Borough's debt policy to only submit debt to the voters for approval for projects of a long-term nature for which reserve funds are not available. FY 2017 AND BEYOND The ratio of net bond debt of the Borough to assessed values was 1.67% at June 30, 2016. The ratio of debt per capita was $1,102. The Borough issues General Obligation bonds for school construction, renovation, and major maintenance projects. The State of Alaska reimburses debt service on schools at 70%, thus, minimizing the impact to taxpayers. The Alaska State Legislature, in SLA 2015 Senate bill (SB) 64, set a five-and-one-half-year moratorium on State debt reimbursement for newly authorized school project bonds, extending from January 1, 2015 to June 30, 2020. The Borough has also been careful to structure debt repayments over the life of the bonds to be relatively level over time in an effort to minimize the swings in annual debt payments. In October 2012, the Borough sold $16,670,000 in general obligation bonds with an interest rate of 2.0 percent to 5.0 percent, to refund $18,405,000 of principal and $92,025 of call premium on outstanding 2004 Series G and 2005 Series H general obligation bonds. These bonds carried interest from 3.25 to 4.375 percent. The newly issued Series S bonds were sold at a premium of $2,047,271. In addition to the amount provided by Series S, the Borough directly contributed an additional $102,898 to complete the refunding. The new bonds were issued in November 2012 and $18,623,632 was deposited in an irrevocable trust with an escrow agent who redeemed the 2004 Series G and 2005 Series H bonds in December 2012. Of the $20.29 million of school bonds approved by voters in October 2011, the Borough issued $11.50 million in June 2012. Issuances of the remaining authorized bonds were issued in April 2016. In October 2013, voters approved two bond authorizations totaling $56,550,000 for replacement of Ryan Middle School and upgrades and capital improvements to Ticasuk Brown Elementary, University Park Elementary School, Tanana Middle School, North Pole Middle School and Two Rivers K-8 School. The bonds were issued in April 2016 In October 2016, voters approved a bond proposition totaling $13.2 million for capital maintenance of Borough facilities. Three of the facilities requiring maintenance are schools which are not eligible for debt reimbursement by the State of Alaska. SIGNIFICANT BUDGET CHANGES The FY 2018 budget reflects a net decrease in principal and interest. Paying agent fees have been changed to reflect current estimates.

321


Debt Service

AREAWIDE DEBT SERVICE With the exception of the Noel Wien Library, all areawide bonded indebtedness of the Borough is for school construction, renovation, and/or major repairs. All bonds are the general obligation of the Borough. To secure payment of the bonds the Borough has the power, and is obligated, to levy ad valorem taxes without limitation as to rate or amount upon all taxable property in the Borough sufficient to pay principal and interest on the bonds. The State of Alaska reimburses municipalities for debt service on bonds used for construction of state-approved school projects. The Borough's bonds are reimbursed at 70% for bonds authorized for projects approved after April 30, 1993. The Alaska State Legislature, in SLA 2015 Senate bill (SB) 64, set a five-and-one-half-year moratorium on State debt reimbursement for newly authorized school project bonds, extending from January 1, 2015 to June 30, 2020. Under the current areawide debt service payment schedules outstanding General Obligation Bonds will total $125,595,000 at June 30, 2017, and $112,960,000 at June 30, 2018. In FY 2016, the Borough received $9,916,827 under the State's reimbursement program. An estimated $9,408,590 will be received in FY 2017 and $11,964,748 in FY 2018.* *All numbers include cash payments.

322


Debt Service


EXPENDITURES:

CONTRACTUAL SERVICES

Professional Services 1,450 1,300 3,414 3,414 3,405 3,405 Other Contractual Services 14,939,056 14,942,497 19,012,686 19,012,686 17,636,985 17,636,985

GRAND TOTAL 14,940,506 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390

Principal Interest Total

Areawide 12,635,000 5,001,985 17,636,985

Total Principal & Interest 12,635,000 5,001,985 17,636,985

Paying Agent & Other Fees - - 3,405

Total Debt Service 12,635,000 5,001,985 17,640,390


EXPENDITURES:

CONTRACTUAL SERVICES

Professional Services 1,450 1,300 3,414 3,414 3,405 3,405 Other Contractual Services 14,939,056 14,942,497 19,012,686 19,012,686 17,636,985 17,636,985

GRAND TOTAL 14,940,506 14,943,797 19,016,100 19,016,100 17,640,390 17,640,390

EXPENDITURE SUMMARY

FY 2018 DEBT SERVICE

AREAWIDE DEBT SERVICE

323


Debt Service Summary By Series

Amount Outstanding Principal Outstanding InterestTotal

Payment

Series Issued 6/30/2017 Payment 6/30/2018 Payment (Prin. & Int.)

2006 Series I 9,750,000 5,505,000 505,000 5,000,000 223,949 728,949

2007 Series J 12,000,000 7,305,000 600,000 6,705,000 307,525 907,525

2008 Series L 11,128,000 7,350,000 525,000 6,825,000 292,297 817,297

2010 Series M 11,950,000 8,680,000 530,000 8,150,000 429,374 959,374

2010 Series N 17,480,000 2,450,000 2,450,000 0 61,250 2,511,250

2010 Series O 13,680,000 3,435,000 1,675,000 1,760,000 171,750 1,846,750

2011 Series P 5,565,000 2,450,000 580,000 1,870,000 64,800 644,800

2011 Series Q 21,000,000 12,230,000 1,995,000 10,235,000 561,625 2,556,625

2012 Series R 11,500,000 9,030,000 510,000 8,520,000 272,340 782,340

2012 Series S 16,670,000 11,390,000 1,390,000 10,000,000 381,550 1,771,550

2016 Series T 24,899,142 24,234,296 814,763 23,419,533 971,425 1,786,188

2016 Series T 32,400,858 31,535,704 1,060,238 30,475,467 1,264,100 2,324,338

TOTALS 188,023,000 125,595,000 12,635,000 112,960,000 5,001,985 17,636,985

NOTES:Series N refunded balance of Series ASeries O refunded balance of Series BSeries P refunded balance of Series CSeries Q refunded balances of Series D, E & FSeries S refunded balances of Series G & H

324


Debt Service By ProjectAuthorization

Year Project Names Authorized Amount Series

State Reimbursement

Rate

2004

District-wide capital maintenance and upgrades at schools in the Borough and capital improvements to Anderson Elementary School and Ben Eielson Junior-Senior High School

$11,500,000 H, I (1) 70%

2006Renovation of Barnette Elementary School and Ryan Middle School, and district-wide maintenance and upgrades at schools in the Borough

$23,128,000 J,L (2) 70%

2006 Early retirement of Series U N/A K (3) N/A

2010

Capital maintenance and upgrades at Weller Elementary School, Badger Road Elementary School, Salcha Elementary School, North Pole High School, and Lathrop High School.

$11,950,000 M (4) 70%

2010 Early retirement of Series A School Bonds N/A N (5) 70%

2010 Early retirement of Series B School Bonds N/A O (6) 70%

2011 Early retirement of Series C N/A P (7) 70%

2011 Early retirement of Series D, E & F N/A Q (8) 70%

2011

Renovation and planning for improvement of Ryan Middle School, upgrades and renovations for Salcha and Woodriver elementary Schools, North Pole Middle School and North Pole High School.

$ 20,290,000 R, T (9) 70%

2012 Early retirement of Series G & H N/A S (10) 70%

2013

Replacement of Ryan Middle School and upgrades and capital improvements to Ticasuk Brown Elementary School, University Park Elementary School, Tanana Middle School, North Pole Middle School and Two Rivers K-8 School.

$56,550,000 T (11) 70% / 60%

2016 Capital maintenance of Borough facilities, Borough Schools, Borough park and recreation facilities $13,215,000 0%

(1) The first $1,750,000 was issued with Series H. The remaining $9,750,000 were issued in 2006 with Series I.

(2) The first $12,000,000 was issued with Series J and the remaining balance of $11,128,000 was issued in 2008 with Series L.

(3) Series K retired $10,460,000 of the outstanding debt of 1996 Series U.

(4) Series M $11,950,000

(5) Series N retired $19,100,000 of the outstanding debt of 1997 Series A.

(6) Series O retired $14,875,000 of the outstanding debit of 1999 Series B

(7) Series P retired $5,710,000 of the outstanding debit of 2000 Series C

(8) Series Q retired $24,130,000 of the outstanding debit of 2001 Series D, 2002 Series E, and 2003 Series F

(9) The first $11,500,000 was issued with Series R and the remaining balance of $8,790,000 was issued in April 2016 Series T.

(10) Series S retired $18,405,000 of the outstanding debt of 2004 Series G and 2005 Series H

(11) Proposed 2013 Series T was issued in April 2016

325


Areawide Debt Service Payment Schedule

2006 2007 2008 2010 2010 2010 2011 2011 2012 2013 2016

Series I Series J Series L Series M Series N Series O Series P Series Q Series R Series S Series T Total

2018 Principal 505,000 600,000 525,000 530,000 2,450,000 1,675,000 580,000 1,995,000 510,000 1,390,000 1,875,000 12,635,000 Interest 223,949 307,525 292,297 429,374 61,250 171,750 64,800 561,625 272,340 381,550 2,235,525 5,001,985 Total 728,949 907,525 817,297 959,374 2,511,250 1,846,750 644,800 2,556,625 782,340 1,771,550 4,110,525 17,636,985

2019 Principal 525,000 625,000 550,000 545,000 1,760,000 600,000 2,100,000 515,000 1,415,000 1,970,000 10,605,000 Interest 202,061 281,494 271,125 406,180 88,000 47,100 459,250 257,040 353,500 2,139,400 4,505,150 Total 727,061 906,494 821,125 951,180 1,848,000 647,100 2,559,250 772,040 1,768,500 4,109,400 15,110,150

2020 Principal 550,000 650,000 575,000 565,000 625,000 2,205,000 525,000 1,445,000 2,075,000 9,215,000 Interest 179,218 254,400 248,625 380,640 28,725 351,625 241,590 324,900 2,038,275 4,047,998 Total 729,218 904,400 823,625 945,640 653,725 2,556,625 766,590 1,769,900 4,113,275 13,262,998

2021 Principal 580,000 680,000 600,000 590,000 645,000 2,320,000 535,000 1,490,000 2,180,000 9,620,000 Interest 155,205 225,968 225,125 353,645 9,675 238,500 225,840 280,650 1,931,900 3,646,508 Total 735,205 905,968 825,125 943,645 654,675 2,558,500 760,840 1,770,650 4,111,900 13,266,508

2022 Principal 605,000 710,000 630,000 615,000 1,760,000 550,000 1,550,000 2,290,000 8,710,000 Interest 130,024 195,816 200,525 325,629 136,500 209,790 219,850 1,820,151 3,238,285 Total 735,024 905,816 830,525 940,629 1,896,500 759,790 1,769,850 4,110,151 11,948,285

2023 Principal 635,000 740,000 660,000 635,000 1,850,000 560,000 1,615,000 2,410,000 9,105,000 Interest 103,674 164,005 174,725 296,566 46,250 193,290 156,550 1,702,651 2,837,711 Total 738,674 904,005 834,725 931,566 1,896,250 753,290 1,771,550 4,112,651 11,942,711

2024 Principal 670,000 775,000 690,000 670,000 575,000 1,685,000 2,530,000 7,595,000 Interest 75,943 130,675 147,725 266,225 176,490 82,125 1,579,151 2,458,334 Total 745,943 905,675 837,725 936,225 751,490 1,767,125 4,109,151 10,053,334

2025 Principal 700,000 805,000 725,000 695,000 590,000 800,000 2,660,000 6,975,000 Interest 46,655 95,513 119,425 234,489 159,240 20,000 1,449,400 2,124,722 Total 746,655 900,513 844,425 929,489 749,240 820,000 4,109,400 9,099,722

2026 Principal 735,000 840,000 760,000 710,000 610,000 2,800,000 6,455,000 Interest 15,803 58,500 89,250 198,450 141,540 1,312,900 1,816,443 Total 750,803 898,500 849,250 908,450 751,540 4,112,900 8,271,443

Fiscal

Year

326


Areawide Debt Service Payment Schedule

2006 2007 2008 2010 2010 2010 2011 2011 2012 2013 2016

Series I Series J Series L Series M Series N Series O Series P Series Q Series R Series S Series T Total

Fiscal

Year

2027 Principal 880,000 800,000 745,000 625,000 2,940,000 5,990,000 Interest 19,800 55,575 157,710 123,240 1,169,400 1,525,725 Total 899,800 855,575 902,710 748,240 4,109,400 7,515,725

2028 Principal 835,000 770,000 645,000 3,060,000 5,310,000 Interest 18,788 114,713 104,490 1,050,000 1,287,991 Total 853,788 884,713 749,490 4,110,000 6,597,991

2029 Principal 790,000 665,000 3,155,000 4,610,000 Interest 69,863 85,140 956,775 1,111,778 Total 859,863 750,140 4,111,775 5,721,778

2030 Principal 820,000 685,000 3,285,000 4,790,000 Interest 23,575 65,190 827,325 916,090 Total 843,575 750,190 4,112,325 5,706,090

2031 Principal 710,000 3,450,000 4,160,000 Interest 44,640 658,951 703,591 Total 754,640 4,108,951 4,863,591

2032 Principal 730,000 3,595,000 4,325,000 Interest 22,630 518,775 541,405 Total 752,630 4,113,775 4,866,405

2033 Principal 3,700,000 3,700,000 Interest 409,351 409,351 Total 4,109,351 4,109,351




TOTALS 6,637,532 9,038,696 9,193,185 11,937,059 2,511,250 3,694,750 2,600,300 14,023,750 11,352,490 13,209,125 78,107,757 162,305,891

327


Debt ServicePayments and Reimbursements

Percent Eligible Reimbursement ReimbursementPrincipal Interest Total Eligible Amount Rate Amount

2006 Series IDEED 11/1/2017 270,000 63,200 333,200 100.00% 333,200 70.00% 233,240 DOTPF 11/1/2017 235,000 54,140 289,140 100.00% 278,815 One-year Lag 278,815

Sub-total 505,000 117,340 622,340 612,015 512,055

DEED 5/1/2018 57,463 57,463 100.00% 57,463 70.00% 40,224 DOTPF 5/1/2018 49,146 49,146 100.00% 54,140 One-year Lag 54,140

Sub-total 106,609 106,609 111,603 94,364

Total 505,000 223,949 728,949 723,618 606,419

2007 Series J11/1/2017 600,000 160,138 760,138 100.00% 760,138 70.00% 532,096 5/1/2018 147,388 147,388 100.00% 147,388 70.00% 103,172

Total 600,000 307,525 907,525 907,525 635,267

2008 Series L11/1/2017 525,000 151,234 676,234 100.00% 676,234 70.00% 473,364 5/1/2018 141,063 141,063 100.00% 141,063 70.00% 98,744

Total 525,000 292,297 817,297 817,297 572,108

2010 Series M 7/1/2017 530,000 220,153 750,153 100.00% 651,084 70.00% 455,758 1/1/2018 209,221 209,221 100.00% 115,072 70.00% 80,551

Total 530,000 429,374 959,374 766,156 536,309

2010 Series N Refunding11/1/2017 2,450,000 61,250 2,511,250 96.45% 2,422,198 70.00% 1,695,538 5/1/2018 - 96.45% - 70.00% -

Total 2,450,000 61,250 2,511,250 2,422,198 1,695,538

2010 Series O Refunding10/1/2017 1,675,000 85,875 1,760,875 96.34% 1,696,480 70.00% 1,187,536 4/1/2018 85,875 85,875 96.34% 82,735 70.00% 57,914

Total 1,675,000 171,750 1,846,750 1,779,214 1,245,450

2011 Series P Refunding12/1/2017 580,000 36,750 616,750 100.00% 616,750 70.00% 431,725 6/1/2018 28,050 28,050 100.00% 28,050 70.00% 19,635

Total 580,000 64,800 644,800 644,800 451,360

2011 Series Q Refunding9/1/2017 1,995,000 305,750 2,300,750 100.00% 2,300,750 70.00% 1,610,525 3/1/2018 255,875 255,875 100.00% 255,875 70.00% 179,113

Total 1,995,000 561,625 2,556,625 2,556,625 1,789,638

2012 Series R 11/1/2017 136,170 136,170 100.00% 136,170 70.00% 95,319 5/1/2018 510,000 136,170 646,170 100.00% 646,170 70.00% 452,319

Total 510,000 272,340 782,340 782,340 547,638

2012 Series S Refunding10/1/2017 1,390,000 197,725 1,587,725 100.00% 1,587,725 70.00% 1,111,408 4/1/2018 183,825 183,825 100.00% 183,825 70.00% 128,678

Total 1,390,000 381,550 1,771,550 1,771,550 1,240,086

2016 Series T - 70%12/1/2017 814,763 495,897 1,310,660 100.00% 1,310,660 70.00% 917,462 6/1/2018 475,528 475,528 100.00% 475,528 70.00% 332,870

Subtotal 814,763 971,425 1,786,188 1,786,188 1,250,331 2016 Series T - 60%

12/1/2017 1,060,238 645,303 1,705,540 100.00% 1,705,540 60.00% 1,023,324 6/1/2018 618,797 618,797 100.00% 618,797 60.00% 371,278

Subtotal 1,060,238 1,264,100 2,324,337 2,324,337 1,394,602 Total 1,875,000 2,235,525 4,110,525 4,110,525 2,644,934

Total Debt Service 12,635,000 5,001,984 17,636,984 17,281,847 11,964,748

Net State Reimbursement 11,964,748

Payment Date

329


0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036

Fiscal Year

Future Debt Service Payments by Fiscal Year

Series T Series R Series M Series L Series J Series ISeries S Series Q Series P Series O Series N

331

NON-DEPARTMENTAL

FY 2017–2018

333


NON-DEPARTMENTAL

Areawide RESERVE FOR PERSONNEL SERVICES Job Reclassifications/Job Placements/Recruitment Travel Costs/Relocation Costs: A reserve to handle unanticipated job reclassifications and initial job placements throughout the fiscal year where departments do not have excess funds to cover the increase. Job placements cover both the initial placement costs and staff overlaps for job training. These amounts may also be used to cover recruitment travel costs and relocation costs where departments do not have excess funds to cover these. FY 2018 appropriations have been moved to Multi-Year and Capital Projects. VALUATION AND OTHER EXPERTISE Funds are for the purpose of hiring appropriate expertise, as required, to assist the Borough in the valuation of specialty properties and various community energy related issues. FY 2018 appropriations have been moved to Multi-Year and Capital Projects. RESERVE FOR UNFORESEEN TIME-CRITICAL EVENTS Funds in the amount of $75,000 are included in the FY 2018 Budget so resources are immediately available when an unforeseen circumstance occurs, or is discovered that is time critical.

334

Dept: Non-DepartmentalAreawide (General Fund)


PERSONNEL SERVICES Permanent Salaries - - 50,000 50,000 - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits 722 - 31,300 31,300 - - Subtotal: 722 - 81,300 81,300 - -


CONTRACTUAL SERVICES Professional Services - - 50,000 50,000 - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training 17,000 19,864 - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 222,200 180,133 75,000 216,900 75,000 75,000 Subtotal: 239,200 199,997 125,000 266,900 75,000 75,000



GRAND TOTAL: 239,922 199,997 206,300 348,200 75,000 75,000

REVENUE SOURCE:General Fund Revenues

335


NON-DEPARTMENTAL

Non-Areawide RESERVE FOR UNFORESEEN TIME-CRITICAL EVENTS Funds in the amount of $20,000 are included in the FY 2018 Budget so resources are immediately available when an unforeseen circumstance occurs, or is discovered that is time critical.

336

Dept: Non-DepartmentalNon-Areawide




CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - - 20,000 20,000 20,000 20,000 Subtotal: - - 20,000 20,000 20,000 20,000



GRAND TOTAL: - - 20,000 20,000 20,000 20,000

337

Dept: Non-DepartmentalDepartmental Summary


PERSONNEL SERVICES Permanent Salaries - - 50,000 50,000 - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits 722 - 31,300 31,300 - - Subtotal: 722 - 81,300 81,300 - -


CONTRACTUAL SERVICES Professional Services - - 50,000 50,000 - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training 17,000 19,864 - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 222,200 180,133 95,000 236,900 95,000 95,000 Subtotal: 239,200 199,997 145,000 286,900 95,000 95,000



GRAND TOTAL: 239,922 199,997 226,300 368,200 95,000 95,000


338

MULTI-YEAR and CAPITAL PROJECTS


Multi-Year and Capital Projects

Summary GOAL The goal of the Multi-Year and Capital budget is to provide funding, for non-road service area projects (road service areas have their own definition of a project) of $20,000 or more, that may cross fiscal years and for small non-major capital projects, and/or larger dollar value equipment requests which have a useful life of five or more years. Major capital projects are normally appropriated through a supplemental appropriation, and are not part of the annual operating budget. Note on major capital projects; Updating the Borough’s major capital projects list begins in July of the previous year, with updates to the six-year Capital Improvement Plan (CIP) and Major Maintenance Programs. Borough Departments and the School District are asked for their input regarding the capital improvement and major maintenance project data compiled the previous year. These submittals result in the deletion of projects completed, addition of new projects, changes in requested year, changes in project descriptions and project modifications. The Public Works Department assists the Capital Improvements Committee in prioritization, cost estimating, and project scoping. The Mayor presents a copy of the Six-Year Program to the Assembly in late September. Hearings are held and the capital requests for State capital funding are finalized and a capital funding request is submitted in November to the Interior Delegation of the legislature. Considering the availability of funding, (whether Federal, State, or Local) the highest ranked capital improvement projects identified for funding become part of a Facilities Maintenance Reserve funding appropriation or a stand-alone supplemental appropriation. EXPENDITURE SUMMARY The Multi-Year and Capital Projects provide funding for projects within several funds from various funding sources. The purpose of this section is to describe the projects, recognize the contribution from specific funds, and provide for an appropriation to the appropriate funds.

Source of Funds Amount Transfer In from General Fund $5,360,503 Transfer In from Non-Areawide Fund 70,000 $5,430,503

The Multi-Year and Capital Projects are presented by category type, which shows the various types of expenditures across all the funds and functions, as follows:

Category Amount Other Multi-Year Projects from General Fund $636,600 Reserve Funds: Facilities Maintenance Reserve 4,723,903 Non-Areawide Emergency Coordination Center Technology and Equipment Replacement 70,000 $5,430,503

339


MULTI-YEAR AND CAPITAL PROJECTS BUDGET

DETAILED PROJECT DESCRIPTIONS

Other Multi-Year and Capital Projects and Programs

1. Public Works - Boroughwide Fire/Life/Safety Projects (project total: $100,000). Provide Boroughwide block grant funds for fire/life/safety projects for the correction of any immediate fire/life/safety issues that arise during the course of the year. The project(s) will be designed during FY 2018 and construction will be completed during FY 2018 and FY 2019. The project(s) is expected to have no impact on current or future operating budgets, but will protect the Borough from incurring possible liability claims.

2. Public Works – Tanana River Levee Annual Major Maintenance (project total: $150,000). Provide funds

needed for levee system maintenance work. By agreement with the Army Corps of Engineers, the Borough must perform an annual inspection and complete required maintenance, including hydro axing and placement of gravel and riprap at the levee, internal drainage channels and groins. The project will be designed during FY 2018 and constructed during FY 2019. This project is expected to have no impact on current or future budgets, but will result in continued stabilized levee maintenance costs.

3. Public Works – Boroughwide Energy Reduction Projects (project total: $100,000). Provide funds for energy reduction projects identified by Facilities Maintenance and Energy Manager. This project is expected to have continued impact on current or future budgets.

4. Public Works – Stormwater Engineering & Program Development (project total: $25,000). Provide funds for engineering consultant, advertising and program materials required as phased in permit requirements progress. This project is expected to have continued impact on current or future budgets.

5. Boroughwide – Special Community Events (project total: $100,000). This appropriation is being made to assist in the coordination of hosting special community events.

6. Computer Services – GIS Imagery (project total: $30,000). Provide funds for GIS Imagery that will be used to identify: existing location details, new structures, changes in development, and changes in the natural environment. Aerial photography is also used for: emergency response, street addressing, tax assessing, community development and planning, and multiple other applications. This is a request for a yearly contribution to a project fund for collection and processing of high resolution aerial or satellite photography and products, with goal of a new collection approximately once every three years.

7. Boroughwide – Reserve for Personnel Services (project total $81,600): Job Reclassifications/Job Placements/Recruitment Travel Costs/Relocation Costs: Funds in the amount of $50,000 plus benefits of $31,600 are included as a reserve to handle unanticipated job reclassifications and initial job placements throughout the fiscal year where departments do not have excess funds to cover the increase. Job placements cover both the initial placement costs and staff overlaps for job training. These amounts may also be used to cover recruitment travel costs and relocation costs where departments do not have excess funds to cover these.

8. Valuation and Other Expertise (project total: $50,000): Funds are included in (Professional Services) for the purpose of hiring appropriate expertise, as required, to assist the Borough in the valuation of specialty properties and various community energy related issues.

340


MULTI-YEAR AND CAPITAL PROJECTS BUDGET

DETAILED PROJECT DESCRIPTIONS

Contributions to Reserves

1. Public Works – Borough Facilities Maintenance Reserve (project total: $4,723,903). See separate tab entitled “Facilities Major Maintenance & 6-Year Plan”.

2. Emergency Operations – Emergency Coordination Center Technology and Equipment Replacement Reserve (project total: $70,000). Provide funding for the replacement of technology and other equipment at the Borough Emergency Coordination Center. All expenditures of these funds must be made by an appropriation ordinance.

Hotel-Motel Room Tax Account Transfer Out

1. General Fund Transfer to Hotel-Motel Room Tax Fund (project total: $1,225,250). Provide funding source for grants for Destination Marketing.

341


Multi-Year and Capital Projects Budget

SolidFacilities Waste Solid

Total Non Transit Major Collection Waste Asset Total LocalCost General Areawide Enterprise Maintenance District Disposal Replacement Funding

Line-Item Description (rounded) Fund Fund Fund Account Fund Fund Reserve Sources

Building and Structures Borough-wide Fire/Life/Safety Projects $100,000 $100,000 $100,000

Other Contractual Tanana River Levee Annual Major Maintenance 150,000 150,000 150,000

Building and Structures Energy reduction projects 100,000 100,000 100,000

Other ContractualStormwater Program & Engineering Development 25,000 25,000 25,000

Other Contractual Special Community Events 100,000 100,000 100,000

Other Contractual GIS Imagery 30,000 30,000 30,000

Personnel ServicesJob Reclassifications/Job Placements Recruitment Travel Costs/Relocation Costs 81,600 81,600 81,600

Professional Services Valuation and Other Expertise 50,000 50,000 50,000

$636,600 $636,600 $0 $0 $0 $0 $0 $0 $636,600

Other Multi-Year and Capital Projects and ProgramsAppropriations by Funding Source

342


Multi-Year and Capital Projects Budget

SolidNon Waste Total Local

Total General Areawide Disposal FundingLine-Item Description Cost Fund Fund Fund Sources

Building and Structures Borough Facilities Maintenance Reserve $4,723,903 $4,723,903 $4,723,903Technology and Equipment

Emergency Coordination Center Technology and Equipment Replacement Reserve 70,000 70,000 70,000

$4,793,903 $4,723,903 $70,000 $0 $4,793,903

Total All Funds: $5,430,503

Total General FundingLine-Item Description Cost Fund Sources

Transfer OutGeneral Fund Transfer to Hotel-Motel Room Tax Fund (65% of $1.885M) $1,225,250 $1,225,250 $1,225,250

Hotel-Motel Room Tax Fund Transfer

Appropriations by Funding Source

Contributions to ReservesAppropriations by Funding Source


343

Capital and Multi-Year Projects Summary

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18

Actual Actual Approved Revised Recommended Approved

PERSONNEL SERVICES Permanent Salaries - 332,020 - - 50,000 50,000 Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits - 208,180 - - 31,600 31,600 Subtotal: - 540,200 - - 81,600 81,600

COMMODITIES Office Supplies - - - - - - Computer Stuff - - - - - - Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: - - - - - -

CONTRACTUAL SERVICES Professional Services 21,571 2,999,412 - - 50,000 50,000 Communications - - - - - - Travel - 588 - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 2,298,429 1,290,000 430,000 430,000 305,000 305,000 Subtotal: 2,320,000 4,290,000 430,000 430,000 355,000 355,000

Grants Match, Indirect, Awaiting Budget 1,281,220 4,820,000 270,000 3,517,051 4,637,888 4,893,903

CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures 100,000 250,000 100,000 109,261 100,000 100,000 Office Furniture - - - - - - Office Equipment 480,000 - - - - - Rolling Equipment - - - - - - Machinery & Equipment 75,000 - - - - - Land & Land Improvements - 213,905 - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 655,000 463,905 100,000 109,261 100,000 100,000

GRAND TOTAL: 4,256,220 10,114,105 800,000 4,056,312 5,174,488 5,430,503

344

FACILITIES MAJOR MAINTENANCE and 6 - YEAR PLAN


Facilities Major Maintenance Budget Summary As described in the Reader’s Guide, this budget shows funding needs for the Facilities Maintenance Reserve Funds as detailed in the Six-Year Capital Improvement Program Plan for the current year and prior years. In establishing the Facilities Maintenance Reserve Funds, the Borough recognized that their major investment in public assets requires regular, ongoing care and maintenance to allow uninterrupted services to the community and to prevent premature aging of the facilities. The Facilities Maintenance Reserve Funds will accumulate local funds, when available, and other revenues, as they become available, for major facilities maintenance, repairs, and upgrade costs. The Facilities Major Maintenance section includes all major Borough-owned school facilities, Borough facilities, and fire stations, with square feet, calculated replacement values, calculated major maintenance funding recommendation, and projects included in the Six-Year Plan, both new projects and projects deferred from prior years.

345


INTRODUCTION

The FNSB is charged with the responsibility to maintain, upgrade, reconstruct and build new facilities for the benefit of the taxpayers and the community. The FNSB owns over 90 major buildings totaling approximately 3.19 million square feet. Approximately 2.41 million square feet are operated by the Fairbanks North Star Borough School District and the remaining 780 thousand square feet are operated by the Fairbanks North Star Borough. With an estimated replacement cost of over 963 million dollars, these are major public assets that need to be maintained to allow uninterrupted operation of the buildings and the programs housed and to prevent premature building wear-out and long-term financial loss. Additionally, the Borough has over 135 other facilities such as parks, recreational ball fields, cabins, playgrounds, Chena Lake, the Tanana Lakes Recreational Development and the Tanana River Levee. This list of facilities includes:

� 11 fire department buildings � 18 major parks and recreation buildings � 79 facilities at Pioneer Park � 32 park facilities � 6 playground facilities � 16 baseball/softball fields � 29 off-base school facilities � 4 on-base schools � 23 other miscellaneous major buildings such as the Carlson

Center, Landfill Buildings, Animal Shelter, Libraries, etc.

These facilities are in need of constant care - like any major investment. As the borough and our state age so do our facilities. Older buildings are more expensive to maintain. Our responsibility also becomes greater as the total number of facilities we own increases, through efforts like the acquisition of Federal DOE on-base schools and through construction of additional facilities as our community expands. In an effort to more clearly show the cost of maintaining our Borough buildings and parks, we have separated our Facilities Capital Projects into the following categories: Major Maintenance: (Repair/Replacement) Major repair or replacement of damaged or worn out facility components or systems. Capital Improvements: (Renovate and Remodel) Work to adapt an existing facility so that it can be used more effectively for its current use or adapted to a new use. This category includes Americans With Disabilities Act (ADA) compliance projects with a request of $4,410,000 of current year projects that were requested in prior fiscal years but not funded. (New Construction) Work to construct a new facility to accommodate expansion in existing programs or the development of new programs. This category generally does not include projects that are in the School District’s six-year plan that is submitted to the DEED. Service Area Roads Maintenance & Construction: Road repairs and improvements, new construction and upgrade to Title 17 requirements. A comprehensive list of current and future year projects has been developed by Public Works, Rural Services Division and is included in a separate document titled Service Area Project Requests.

347


School District Capital Improvements: The School District’s Six-Year Capital Improvement Plan is prepared by the School District and submitted to the Department of Education & Early Development. The summary of their plan is included in this document. The current year request for major maintenance includes $3.58 million for projects proposed for this fiscal year (17/18), additionally the request includes $26.62 million of deferred projects that were requested in prior fiscal years but were not funded. This brings the total current year major maintenance request to $30.20 million. Over the past several years a substantial amount of deferred maintenance has been completed with 70% reimbursable School Bonds. The October, 2002 bond election included $30.2 million for replacement of Denali and Nordale Elementary Schools, and an additional $12.3 million for twenty-six major maintenance projects in school facilities, totaling $42.3 million. Voter approval at the October, 2004 bond election included $4.5 million for major maintenance at Eielson Air Force Base including Anderson Elementary School and Ben Eielson Junior/Senior High School, and an additional $7 million for eleven major maintenance projects in school facilities, totaling $11.5 million. Voter approval at the October, 2006 bond election included $8.4 million for planning and phased renovation of Barnette Elementary School and Ryan Middle School and an additional $14.7 million for nine major maintenance projects in school facilities, totaling $23.1 million. Voter approval at the October, 2009 bond election included $11.95 million for five major maintenance projects in school facilities. These projects have been completed. In October, 2011 voters approved $20.3 million in 70% reimbursable bonds for more work in schools. In October, 2013 voters approved an additional $56.6 million in partially reimbursable bonds to be completed over the next few years. In October, 2016, voters approved a Deferred Maintenance Bond totaling $13.215 Million that included three school projects. This will have a major impact on the condition of our school facilities but, many additional needs remain. If problems aren’t corrected and repaired they only get larger. It is an ongoing process. We need to continue taking care of today’s needs as well as planning for tomorrow. Based on our long-range plan and additional projects that are expected to be identified, it is our estimate that an average annual funding level for major maintenance projects in the range of $13.94 million will be needed to maintain our facilities over the next six years. This may seem like a large number but if equated to our 3.19 million square feet of buildings plus parks and other facilities, equals about $4.5 per square foot. (See attached graphs showing major maintenance request history and capital funding history.)

348

Number Building Replacement One Percent 6-Year Plan Total Current Year Director's Approvedof Students Square Building Value of 6-Year Plan: Prior Year and Prior Proposed Budget

Building Name Nov-16 Feet @ $450/SqFt Replacement Current Year Deferred Deferred FY 17/18 FY 17/18

School FacilitiesANDERSON ELEMENTARY SCHOOL 243 43,996 $19,798,200 $197,982 - ANN HOPKINS WIEN ELEMENTARY SCHOOL 386 63,532 $28,589,400 285,894 - ARCTIC LIGHT ELEMENTARY SCHOOL 536 68,272 $30,722,400 307,224 - BADGER ELEMENTARY SCHOOL 478 61,686 $27,758,700 277,587 300,000 300,000 BARNETTE ELEMENTARY SCHOOL 420 74,644 $33,589,800 335,898 - BEN EIELSON Jr / Sr HIGH SCHOOL 335 92,835 $41,775,750 417,758 - CRAWFORD ELEMENTARY SCHOOL 298 63,532 $28,589,400 285,894 - DENALI ELEMENTARY SCHOOL 370 49,210 $22,144,500 221,445 - EFFIE KOKRINE CHARTER SCHOOL (Howard Luke) 0 30,856 $13,885,200 138,852 200,000 200,000 FIFTH AVENUE BUILDING N/A 81,800 $36,810,000 368,100 250,000 250,000 HERING AUDITORIUM N/A 16,000 $7,200,000 72,000 300,000 300,000 HUNTER ELEMENTARY SCHOOL 357 58,934 $26,520,300 265,203 - HUTCHISON HIGH SCHOOL* 410 72,862 $32,788,103 327,881 - JOY ELEMENTARY SCHOOL 391 69,130 $31,108,500 311,085 100,000 100,000 LADD ELEMENTARY SCHOOL 496 63,455 $28,554,750 285,548 - LATHROP HIGH SCHOOL 946 226,900 $102,105,000 1,021,050 - NORDALE ELEMENTARY SCHOOL 354 49,210 $22,144,500 221,445 - NORTH POLE ELEMENTARY SCHOOL 490 57,154 $25,719,300 257,193 - NORTH POLE HIGH SCHOOL 736 166,362 $74,862,900 748,629 100,000 100,000 NORTH POLE MIDDLE SCHOOL (6th - 8th) 656 117,069 $52,681,050 526,811 - - PEARL CREEK ELEMENTARY SCHOOL 506 62,982 $28,341,900 283,419 500,000 500,000 RANDY SMITH MIDDLE SCHOOL 336 71,600 $32,220,000 322,200 - RYAN MIDDLE SCHOOL 390 99,880 $44,946,000 449,460 - SALCHA ELEMENTARY SCHOOL 73 13,608 $6,123,600 61,236 - SCHOOL DISTRICT CENTRAL KITCHEN N/A 24,496 $11,023,200 110,232 - SCHOOL DISTRICT PHYSICAL PLANT/WAREHOUSE I N/A 28,674 $12,903,300 129,033 - SCHOOL DISTRICT (GENERAL) N/A N/A N/A N/A 750,000 750,000 TANANA MIDDLE SCHOOL 434 100,528 $45,237,600 452,376 73,000 73,000 TICASUK BROWN ELEMENTARY SCHOOL 498 58,500 $26,325,000 263,250 200,000 200,000 TWO RIVERS ELEMENTARY SCHOOL / 7th & 8th 95 22,200 $9,990,000 99,900 - UNIVERSITY PARK ELEMENTARY SCHOOL 505 61,000 $27,450,000 274,500 - WELLER ELEMENTARY SCHOOL 452 68,140 $30,663,000 306,630 75,000 75,000 WEST VALLEY HIGH SCHOOL 972 211,346 $95,105,700 951,057 - WOODRIVER ELEMENTARY SCHOOL 468 59,500 $26,775,000 267,750 - Subtotals - School Facilities 12,631 2,409,893 $1,084,452,053 $10,844,521 750,000 2,098,000 2,848,000 *Hutchison High School is a joint facility with TVC. Building size is 114,925 sq.ft. Hutchison HS comprises 63.4% of the building, or 72,862 square feet

FY 2018 BUDGET WORKSHEET: Facilities Major Maintenance/Six Year Plan

349




Borough FacilitiesANIMAL SHELTER 5,336 2,134,400 21,344 700,000 700,000 BIG DIPPER ICE ARENA 63,845 25,538,000 255,380 75,000 1,950,000 2,025,000 BIG DIPPER STORAGE GARAGE 4,000 1,600,000 16,000 - BIRCH HILL GARAGE 1,392 556,800 5,568 - BIRCH HILL SKI BLDG 11,175 4,470,000 44,700 35,000 35,000 BIRCH HILL TIMING BLDG 2,620 1,048,000 10,480 - BIRCH HILL WARM UP BLDG 1,180 472,000 4,720 - BOROUGH ADMINISTRATIVE OFFICE BUILDING(JHAC) 44,892 17,956,800 179,568 35,000 4,753,000 4,788,000 BOROUGH WIDE UNDERGROUND STORAGE TANKS UPGRADES 45,000 45,000 CHENA LAKES BUNKER 150,000 150,000 CHENA LAKES REC. AREA CHANGE HOUSE/RESTROOMS 2,700 1,080,000 10,800 - CHENA LAKES REC. AREA - GENERAL 35,000 35,000 CHENA LAKES REC. AREA MAINTENANCE SHOP/HOUSE 7,500 3,000,000 30,000 35,000 35,000 CHENA LAKES REC. AREA RESCUE BOAT HOUSE 400 160,000 1,600 - EMERGENCY OPS (Farmer's Loop) 3,145 1,258,000 12,580 - RURAL SERVICES (in 5th Avenue Bldg) - GROWDEN PARK - HAMME SWIMMING POOL 32,082 12,832,800 128,328 195,000 1,250,000 1,445,000 JOHN CARLSON COMMUNITY ACTIVITY CENTER 115,000 46,000,000 460,000 1,300,000 1,300,000 MARIKA ST. RED STORAGE BARN (DEMOLISHED) - MARIKA ST. SHOP/WAREHOUSE 21,050 8,420,000 84,200 300,000 300,000 MARY SIAH RECREATION CENTER 18,640 7,456,000 74,560 2,679,000 2,679,000 NOEL WIEN LIBRARY 64,000 25,600,000 256,000 50,000 50,000 NORTH POLE LIBRARY (OLD) 4,200 1,680,000 16,800 - NORTH POLE LIBRARY (NEW FACILITY) 18,500 7,400,000 74,000 - NORTH POLE SOLID WASTE TRANSFER STATION 12,525 5,010,000 50,100 - NORTH STAR TRANING CENTER (Adler School) 8,678 3,471,200 34,712 - PARKS & RECREATION FIELDS, PLAYGROUNDS & MISC N/A N/A N/A 110,000 110,000 PIONEER PARK CABIN #01 (Pioneer Hall) 11,000 4,400,000 44,000 85,000 85,000 PIONEER PARK CENTENNIAL CENTER 35,500 14,200,000 $142,000 400,000 900,000 1,300,000 PIONEER PARK GOLD DOME 13,500 5,400,000 $54,000 75,000 75,000 PIONEER PARK GROUNDS N/A N/A N/A 450,000 2,440,000 2,890,000 PIONEER PARK PALACE SALOON/SQUARE DANCE HALL 8,055 3,222,000 32,220 - PIONEER PARK UNINSURED CABINS & OTHER BUILDINGS 53,139 21,255,600 212,556 320,000 320,000 PIONEER PARK/RIVERBOAT NENANA 20,000 8,000,000 80,000 250,000 250,000 RAILROAD MUSEUM / PIONEER PARK 3,742 1,496,800 14,968 - EMERG. MGT.(Old DATA PROC CTR) 5,600 2,240,000 22,400 155,000 980,000 1,135,000 SOLID WASTE (GENERAL) 2,000,000 2,000,000 SOLID WASTE LANDFILL BLDG 36,055 14,422,000 144,220 100,000 85,000 185,000 SOLID WASTE LANDFILL HEAVY EQUIPMENT GARAGE 4,550 1,820,000 18,200 90,000 90,000 SOLID WASTE LANDFILL HHW 3,840 1,536,000 15,360 - TANANA RIVER LEVEE N/A N/A N/A 150,000 - 150,000 TRANSIT GARAGE (M.A.C.S.) 21,833 8,733,200 87,332 1,250,000 1,250,000 TRANSIT PARK/DOWNTOWN TERMINAL (M.A.C.S.) 7,232 2,892,800 28,928 - MISC. OTHER BUILDINGS 19,782 7,912,800 79,128 - WESCOTT SWIMMING POOL 28,270 11,308,000 113,080 35,000 1,100,000 1,135,000 Subtotals - Borough Facilities 714,958 $285,983,200 $2,859,832 2,100,000 22,462,000 24,562,000

350




Fire StationsCHENA GOLDSTREAM VFD STATION NO. 4 (Rosie Creek) 2,400 960,000 9,600 50,000 50,000 CHENA GOLDSTREAM VFD#1 (Chena Ridge) N/A N/A N/A - CHENA GOLDSTREAM VFD STATION NO. 2 (Murphy Dome) N/A N/A N/A - ESTER VFD STATION 9,380 3,752,000 37,520 185,000 185,000 NORTH STAR VFD STATION NO. 1 10,223 4,089,200 40,892 470,000 470,000 NORTH STAR VFD STATION NO. 2 1,600 640,000 6,400 350,000 350,000 NORTH STAR VFD STATION NO. 3 2,742 1,096,800 10,968 90,000 50,000 140,000 NORTH STAR VFD STATION NO. 4 2,742 1,096,800 10,968 663,000 663,000 NORTH STAR VFD STATION NO. 5 3,775 1,510,000 15,100 245,000 245,000 STEESE VFD STATION NO. 1 (Farmers Loop) 7,065 2,826,000 28,260 - STEESE VFD STATION NO. 2 (Steele Creek) 9,053 3,621,200 36,212 100,000 250,000 350,000 STEESE VFD STATION NO. 2 COLD STORAGE N/A N/A N/A - STEESE VFD STATION NO. 3 (Old Fox Elem) 6,900 2,760,000 27,600 135,000 135,000 STEESE VFD STATION NO. 3 DORM UNIT N/A N/A N/A - UNIVERSITY FIRE STATION #1 (Campus) N/A N/A N/A - UNIVERSITY FIRE STATION #2 (University Avenue) 3,400 1,360,000 13,600 200,000 200,000 Subtotals - Fire Stations 59,280 23,712,000 237,120 725,000 2,063,000 2,788,000

Subtotals - School Facilities 12,631 2,409,893 $1,084,452,053 $10,844,521 $750,000 $2,098,000 $2,848,000Subtotals - Borough Facilities 714,958 $285,983,200 $2,859,832 $2,100,000 $22,462,000 $24,562,000Subtotals - Fire Stations 59,280 $23,712,000 $237,120 $725,000 $2,063,000 $2,788,000Totals School/Borough/Fire 12,631 3,184,131 $1,394,147,253 - -

$13,941,473 $3,575,000 $26,623,000 $30,198,000

Proposed Director's ApprovedProgram FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY16/17 Increase Proposed Budget

Object Code Description Indicator Approved Approved Approved Approved Revised (Decrease) FY 17/18 FY 17/18Calculated funding level at one percent of replacement value 13,941,473

Actual new projects added to 6-year plan 2,350,000 4,700,000 2,251,250 2,742,435 2,742,435 832,565 3,575,000Total deferred projects within the 6-year plan 34,093,000 28,563,500 32,266,000 37,453,750 37,453,750 (10,830,750) 26,623,000

Total outstanding projects from 6-year plan (current year) 36,443,000 33,263,500 34,517,250 40,196,185 40,196,185 (9,998,185) 30,198,000

School District Facilities Maintenance Reserve Fund funding - - - - - - - Borough Facilities Maintenance Reserve Fund funding - - - - - 4,723,903 -

-

351

GRANTS


GRANTS Program Description The Fairbanks North Star Borough receives various operating grants each year in amounts that are consistent and predictable. These grants fund general, ongoing Borough operations such as transportation, community and economic development, and library services. Since these operating grants recur each year in predictable amounts, we appropriate the estimated funding in the annual operating budget.

355


Recurring Grants to the Borough

Affected Department

Operating Grant Title Granting Agency Grant Purpose Grant Term Grant Amount

General Fund

Non - Areawide

Transit Enterprise Indirect

Awaiting Budget Total

Community Planning

FMATS-FHWA FFY17-18 UPWP

FFY18 ONLYAlaska DOT/PF -

FHWA

Fairbanks Metropolitan Area Transit System (FMATS) Planning

10/01/17- 09/30/18 43,250 4,293 4,293 47,543 3,932 43,611 47,543

Computer Services

FMATS-FHWA FFY17-18 UPWP

FFY18 ONLYAlaska DOT/PF -

FHWA


10/01/17- 09/30/18 43,250 4,293 4,293 47,543 3,932 43,611 47,543

Financial Services

Human Services Community

Matching Grant (HSCMG) Alaska DHSS

Social Service funding for local non-profits agency

07/01/17 - 06/30/18 276,227 119,669 119,669 395,896 13,154 382,742 395,896

Library ServicesPublic Library

Assistance Alaska DEED Library Projects07/01/17 - 06/30/18 21,000 - 21,000 - 21,000 21,000

Library Services

Library Continuing Education Grants (3

@ $1,250/each) Alaska DEED Education07/01/17 - 06/30/18 3,750 - 3,750 - 3,750 3,750

Community Planning

Community Planning Travel Grants (2 @

$2,500/each)Alaska Department

of Natural Resources Historic Preservation07/01/17 - 06/30/18 5,000 2,000 2,000 5,000 - 5,000 5,000

TOTAL OPERATING GRANTS IN SPECIAL REVENUE FUNDS: 392,477$ 128,255$ -$ -$ 2,000$ 130,255$ 520,732$ 21,018$ 499,714$ 520,732$

Affected Department


General Fund

Non - Areawide



TransportationFMATS-FTA

CY17Alaska DOT/PF -

FTA


07/01/17 - 06/30/18 96,002 24,001 24,001 120,003 120,003 120,003

TransportationTransit Operating Grant FTA § 5311

Alaska DOT/PF - FTA

FTA Operating Assistance - Gray Line

07/01/17 - 06/30/18 193,290 146,651 146,651 339,941 339,941 339,941

TransportationAK DOT&PF - Matching Grant Alaska DOT/PF FTA Operating Assistance

07/01/17 - 06/30/18 131,904 - 131,904 131,904 131,904

TransportationTransit Operating Grant FTA § 5307 Alaska DOT/PF FTA Operating Assistance

07/01/17 - 06/30/18 764,001 632,097 632,097 1,396,098 1,396,098 1,396,098

TOTAL OPERATING GRANTS IN ENTERPRISE FUNDS: 1,185,197$ -$ -$ 802,749$ -$ 802,749$ 1,987,946$ - 1,987,946$ 1,987,946$

SPECIAL REVENUE FUND OPERATING GRANTS REVENUE BUDGET EXPENDITURE BUDGET

REQUIRED LOCAL MATCH BY FUNDING SOURCE

Total Grant + Cash Match

Cash Match In-Kind Operations

Match *

Total Cash and In-Kind

Match

ENTERPRISE FUND OPERATING GRANTS REVENUE BUDGET EXPENDITURE BUDGET




Match *


Match

356


Recurring Grants to the Borough

Affected Department


General Fund

Non - Areawide



Emergency Operations

Emergency Management

Performance Grant (EMPG)

U.S. Dept. of Homeland Security

passed through Alaska DMVA

Reimbursement of Eligible Emergency Operations

Costs07/01/17 - 06/30/18 160,000 160,000 160,000 160,000 - 160,000 160,000

TOTAL OPERATING GRANTS IN NON-AREAWIDE FUND: 160,000$ -$ -$ -$ 160,000$ 160,000$ 160,000$ -$ 160,000$ 160,000$

TOTAL OPERATING GRANTS: 1,737,674$ 128,255$ -$ 802,749$ 162,000$ 1,093,004$ 2,668,678$ 21,018$ 2,647,660$ 2,668,678$

NON-AREAWIDE OPERATING GRANTS REVENUE BUDGET EXPENDITURE BUDGET




Match *


Match

* In-Kind Operations Match is not included in the totals, since it is appropriated separately in the Operating Budget.

357


Recurring Grant Programs Funded by the Borough

Affected Department Line-Item Grant Term Grant Amount General Fund Non - Areawide

Hotel-Motel Room Tax

FundSold Waste Collection Total Grant Total

Fairbanks Convention and Visitors Bureau Grants *DBA: Explore Fairbanks 07/01/17-

Mayor's Office Other Contractual Destination Marketing 06/30/18 1,225,250 1,225,250 1,225,250 1,225,250

Fairbanks Economic Development Corporation * 01/01/18- Mayor's Office Other Contractual Combined Operations and Project Funding 12/31/18 400,000 50,000 350,000 400,000 400,000

07/01/17- Mayor's Office Other Contractual World Eskimo-Indian Olympics 06/30/18 10,000 10,000 10,000 10,000

07/01/17- Mayor's Office Other Contractual City of Fairbanks Community Services Patrol 06/30/18 25,000 25,000 25,000 25,000

07/01/17- Mayor's Office Other Contractual KUAC- Public Radio 06/30/18 20,000 20,000 20,000 20,000

07/01/17- Mayor's Office Other Contractual City of North Pole Economic Development 06/30/18 10,000 10,000 10,000 10,000

Parks and Recreation Fairbanks Arts Association 07/01/17- Administration Other Contractual Cultural Activities 06/30/18 50,000 50,000 50,000 50,000

Parks and Recreation Yukon Quest 07/01/17- Administration Other Contractual International Sled dog race 06/30/18 5,000 5,000 5,000 5,000 Public Works Fairbanks Litter Patrol 07/01/17-

Solid Waste Collection Other Contractual Community Services 06/30/18 40,000 40,000 40,000 40,000 Financial Services

Health & Social Services Other Contractual Match Assistance Grant 200,000 200,000 200,000 200,000

TOTAL GRANT PROGRAMS FUNDED BY AND THROUGH THE BOROUGH: 1,985,250$ 370,000$ 350,000$ 1,225,250$ 40,000$ 1,985,250$ 1,985,250$

* Appropriate funds contingent upon grant agreement requiring the establishment of uniform procedures to encourage, to the maximum extent possible, the participation of and the award to local bidders in all procurements for Fairbanks Convention and Visitor’s Bureau and Fairbanks Economic Development Corporation

GRANT PROGRAMS FUNDED BY AND THROUGH THE BOROUGH REVENUE BUDGET EXPENDITURE BUDGET

Description

358

FY 2017–2018 BudgetFairbanks North Star Borough

Grant Programs Funded By and Through the Borough

Grants 1

Solid Hotel- Total Federal /Non- Non- Waste Motel Local State

Grant Programs General Areawide Depart- Collection Tax Funding FundingBudget Funded by the Borough Line-Item Fund Fund mental Fund Fund Sources Sources

Fairbanks Convention and Visitors Bureau Destination Marketing

Fairbanks Economic Development CorporationCombined Operations and Projects FundingCity of North Pole Economic Development Destination Marketing 10,000

Fairbanks Community Services PatrolKUACPublic RadioOperating Activities

Parks & Recreation/

Administration Fairbanks Arts Association Cultural Activities Other Contractual 50,000 50,000 0

Yukon Quest International Sled Dog Race Operating Activities

Fairbanks Litter Patrol Community-Wide Services

Financial Services/HSS Administration

FY18 Human Services Community Matching Grant Program, Local Match Other Contractual 119,669 119,669 0

FY18 Match Assistance Grants (MAGS): Social Services

$489,669 $350,000 $0 $40,000 $1,225,250

$2,104,919 $0

Grants 1


General Areawide Depart- Collection Tax Funding FundingBudget Grant Line-Item Fund Fund mental Fund Fund Sources Sources

Fairbanks Convention and Visitors Bureau DBA explore FairbanksDestination MarketingFairbanks Economic Development CorporationEconomic Development 350,000 350,000 0

Economic Development 10,000 10,000 0

Fairbanks CommunityServices Patrol


Mayor/Economic Development

Mayor's Office Other Contractual


50,000

Other Contractual

Other Contractual

Other Contractual

Other Contractual 200,000

25,000

Mayor/Economic Development

25,000

0City of North Pole Economic Development

0

1,153,750

FY 2017

Appropriations by Local Funding Source

FY 2018

Total FY 2018 Grant Program Funds:


Parks & Recreation/

Administration Other Contractual 5,000 5,000


Mayor's Office Other Contractual 1,225,250 1,225,250

200,000 0

$0

0

25,000

0

0

10,000 0

20,000 0

0

400,000

40,000

50,000 350,000

Mayor's Office Other Contractual 10,000


Mayor's Office Other Contractual 10,000World Eskimo-Indian Olympics


$01,153,750

Public Works/ Solid Waste Collections 40,000 0

359



Grants 1


General Areawide Depart- Collection Tax Funding FundingBudget Grant Line-Item Fund Fund mental Fund Fund Sources Sources

KUACPublic RadioOperating Activities

Mayor's Office World Eskimo-Indian Olympics 10,000 10,000 0

Alaska Small Business Development Center (UAA)

Yukon Quest International Sled Dog RaceOperating Activities

Fairbanks Arts AssociationCultural Activities

Fairbanks Litter Patrol Community-Wide Services

FY17 Human Services Community Matching Grant (FY17 HSCMG): Alaska Legal Services Corp.Individual & Family LegalCrisis projectAlzheimer's of AlaskaAlzheimer's Disease & RelatedDementia Education & SupportAmerican Lung Association

Asthma & COPD ManagementBig Brothers/Big SistersBig Brothers Big SistersMentoring ProgramsFairbanks Community Food BankFoodbank Warehouse

Interior Aids AssociationProject Special DeliveryInterior Community Health ClinicAccess to Affordable Preventative & Primary Health Care

Literacy CouncilAdult Literacy Program

Love in the Name of Christ

Clearinghouse Program

No Limits Incorporated

Supportive Housing Program

North Star Council on AgingMeals on Wheels

Northern Hope Center

Mental Health Drop-In CenterResource Center for Parnets & ChildrenStevie's Place

FY 2017 cont'd

5,000

10,000




0

Public Works/ Solid Waste Collections

0

Parks & Recreation

Administration Other Contractual

Other Contractual

10,000

9,310

Financial Services/HSS Administration 9,311

9,237Financial

Services/HSS Administration Other Contractual 9,311

20,689

20,6909,310

9,310

9,310

9,310

9,237

20,689

9,311

0

9,310 9,310 20,690

9,311 20,689

9,310

9,310

7,811

40,000 40,000

5,000

Parks & Recreation/

Administration

Financial Services/HSS Administration Other Contractual





20,528

50,000 0Other Contractual 50,000

9,310 20,690

9,310 20,690

20,690


9,311

20,6909,310

Other Contractual




7811 17,359

9,311 20,689

Financial Services/HSS Administration Other Contractual 7,658 7,658 16,362

Financial Services/HSS Administration Other Contractual 9,311 9,311

20,000 0

360



Grants 1


Grant Programs General Areawide Depart- Collection Tax Funding FundingBudget Funded by the Borough Line-Item Fund Fund mental Fund Fund Sources Sources

FY15 Match Assistance Grant Funds (MAGS) Social Services Fairbanks Community Mental Health (FY16 - Round 3)pand Recovery ProgramFairbanks Counseling & Adoption (FY17 - Round 1)Family Support ServicesFY16 Match Assistance Grant Funds (MAGS) Social Services Fairbanks Community Mental Health (FY16 - Round 3)pand Recovery ProgramInterior Aids Association (FY16 - Round 3)Project Special DeliveryNorthern Hope Center(FY16 Round 3)Mental Health Drop-In CenterAlaska Center for Resource Families (FY17 Round 1)Resource Family Trainingand SupportFairbanks Counseling and AdoptionFamily Preservation ServicesFairbanks Counseling and AdoptionFamily Support ServicesFairbanks Resource Agency(FY17 Round 1)Adult Day CenterFairbanks Resource Agency(FY17 Round 1)Family Caregiver SupportNorth Star Council on Aging(FY17 Round 1)Meals on Wheels

Unallocated as of 3/1/16

Unallocated as of 3/1/16

North Star Council on Aging(FY16 Round 3)Meals on Wheels

Emergency Shelter for Victims of Domestic Violence/Sexual AssaultNorth Star Council on Aging(FY17 Round 1)Meals on Wheels

$760,632 $350,000 $0 $40,000 $1,153,750

$2,319,562 $261,145

1 Grants

0

Financial Services/HSS Administration Other Contractual 505

25,000

12,317 25,000


0Financial

Services/HSS Administration Other Contractual 200,000 200,000 0

FY17 Match Assistance Grants (MAGS) Social Services

Interior Alaska Center for Non-Violent Living (FY17 Round 1)Financial

Services/HSS Administration Other Contractual 25,000

0

0

0

Other Contractual 10,330 10,330 0

Other Contractual 25,000 25,000


0

Financial Services/HSS Administration Other Contractual 3,751


20,744



25,000


Other Contractual

25,000


Financial Services/HSS Administration 25,000

20,744

0

Total FY 2017 Program Funds:


Other Contractual


FY15 Match Assistance Grant Funds (MAGS) Safety Net Services


FY16 Match Assistance Grants (MAGS) Social Services

Other Contractual

FY 2017 cont'd

25,000 0

0

0

9,315 25,000 0

3,474 3,474 0

14,417

0

12,683

14,417

3,751

75,286


75,286

0


The amounts in the far right-hand column labeled "Grants - Federal/State Funding Sources" include grant funds awarded directly to the Borough, or through the Borough as a conduit, and does not include amounts awarded directly to other organizations that the Borough is matching.

361

Recurring Grant Programs Funded by the Borough Summary

2014/15 2015/16 2016/17 2016/17 2017/18 2017/18

Actual Actual Approved Revised Recommended Approved


COMMODITIES Office Supplies - - - - - - Computer Stuff - - - - - - Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: - - - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 1,339,000 1,270,250 1,318,750 1,318,750 1,385,250 1,385,250 Subtotal: 1,339,000 1,270,250 1,318,750 1,318,750 1,385,250 1,385,250

Grants Match, Indirect, Awaiting Budget 600,000 600,000 600,000 600,000 600,000 600,000


GRAND TOTAL: 1,939,000 1,870,250 1,918,750 1,918,750 1,985,250 1,985,250

362

INTERFUND CHARGES

FY 2017–2018

363


Intragovernmental Cost Plan (IGCP)Revenues and Charges

Appropriated and Non-Appropriated

Fund Name Budget Unit Department

Total Charges to Budget Units Calculated

Total Revenue to Cost Pools Calculated

Total Interfund Charges to

Budget Units Appropriated

Total Interfund Revenue to Cost

Pools Appropriated

General Fund General Government Non-departmental 56,210 - - -

General Fund Mayor's Office Mayor 374,350 - - -

General Fund Other Borough Administration Mayor 82,630 385,970 - 94,380

General Fund Economic Development Areawide Mayor 61,430 - - -

General Fund Assembly Assembly 414,520 162,900 - 85,530

General Fund Clerk's Office Assembly 210,810 - - -

General Fund Elections Assembly 11,900 - - -

General Fund Records Management Assembly 206,550 - - -

General Fund Law Law 225,580 1,405,790 - 145,430

General Fund CS Administration Computer Services 114,280 - - -

General Fund Applications Support Services Computer Services 326,780 2,123,480 - 60,620

General Fund Network Services Computer Services 315,980 3,558,010 - 643,950

General Fund Geographic Information Services Computer Services 140,060 756,610 - 148,880

General Fund FS Administration Financial Services 122,920 19,840 - -

General Fund General Accounting Financial Services 717,790 2,572,850 - 505,110

General Fund Grants Accounting Financial Services 90,570 506,960 - 100,410

General Fund Treasury/Budget Financial Services 770,310 2,222,270 - 365,760

General Fund Tax Foreclosures Financial Services 108,600 - - -

General Fund Health and Social Services Financial Services 40,930 - - -General Fund Assessing Assessing 959,510 - - -General Fund Land Management Assessing 223,960 - - -General Fund PW Administration Public Works 137,750 343,850 - 285,210General Fund Design and Construction Public Works 516,820 1,785,130 - 217,850General Fund Facilities Maintenance Public Works 930,230 7,955,540 - 1,627,670General Fund Rural Services Public Works 169,940 867,040 - 380,010General Fund LS Administration Library Services 146,440 - - -General Fund Automated Services Library Services 125,970 - - -General Fund Public Services Library Services 921,520 - - -General Fund Collection Services Library Services 404,920 - - -General Fund Outreach Services Library Services 368,340 - - -General Fund Community Services Library Services 255,910 - - -General Fund CP Administration Community Planning 134,800 - - -General Fund Planning and Zoning Community Planning 518,160 - - -General Fund Community Research Community Planning 21,390 - - -General Fund Platting and Mapping Community Planning 269,340 - - -General Fund P&R Administration Parks & Recreation 1,043,230 - - -General Fund Recreation Parks & Recreation 235,020 - - -General Fund Pioneer Park Parks & Recreation 1,112,780 - - -General Fund Parks Maintenance Parks & Recreation 1,053,090 - - -General Fund Aquatics Parks & Recreation 2,256,780 - - -General Fund Animal Control Emergency Operations 814,760 - - -General Fund GS Administration General Services 57,890 - - -General Fund Purchasing General Services 282,790 1,084,800 - 224,170General Fund General Support Services General Services 331,280 1,301,440 - 253,020General Fund Juanita Helms Admin Center General Services 821,670 1,133,400 - 4,130General Fund Motor Pool Vehicles General Services 1,330 9,990 - - General Fund Personnel/ Payroll Human Resources 685,010 1,692,630 - 332,820General Fund Risk Management Human Resources 583,610 3,318,460 - 2,343,710

364


Intragovernmental Cost Plan (IGCP)Revenues and Charges

Appropriated and Non-Appropriated

Fund Name Budget Unit Department

Total Charges to Budget Units Calculated

Total Revenue to Cost Pools Calculated

Total Interfund Charges to

Budget Units Appropriated

Total Interfund Revenue to Cost

Pools Appropriated

911 Fund 911 - 911 Fund Emergency Operations 105,390 - 105,350 -Non-Areawide Economic Development - NAW Fun Mayor 0 - 0 -Non-Areawide Emergency Management - NAW Fu Emergency Operations 524,380 265,960 524,390 99,254 Non-Areawide Emerg Med Svcs - NAW Fund Emergency Operations 146,390 - 146,390 -SW Collec Distr Solid Waste Collections - SWCD FuPublic Works 256,650 - 256,650 -Debt Service Debt Service-AW - DS Fund 190,370 - - -Transit Enterprise TR Administration - Transit E Fund Transportation 157,340 - 157,340 -Transit Enterprise Air Quality - Transit E Fund Transportation 217,330 - 217,330 -Transit Enterprise Transit Operations - Transit E Fund Transportation 507,250 - 507,250 -Transit Enterprise Van Tran - Transit E Fund Transportation 198,930 - 198,930 -Transit Enterprise Vehicle Fleet Maint - Transit E Fund Transportation 306,540 - 306,540 -Carlson Ctr Entpr Carlson Center - CAC E Fund Parks & Recreation 837,500 - 837,500 -SW Disposal Entpr Solid Waste Disposal - SWD E FundPublic Works 993,640 - 993,610 -SW Disposal Entpr Houshold Haz Waste - SWD E FundPublic Works 286,770 - 286,760 -Veh/Equ Fleet IS Vehicle Equipment Fleet - IS Fund Transportation 62,480 - 62,480 -Various Proj Fds Locally Funded Projects (ONESolution) 719,920 - - -Bond Cap Prj Fd Bond Funded Projects 916,500 - - -IGU Compon Unit Interior Gas Utility 24,170 - - -

Subtotal calculated and appropriated in operating budget 26,227,990 33,472,920 4,600,520 7,917,914

Appropriated in other budgets:SD Compon Unit School District (Contr to SD) 3,200,190 - 2,108,700 -Various Proj Fds Grant Funded Projects 2,044,900 - 405,000 -Service Area Fire Service Areas 432,630 - 116,794 -Service Area Road/Other Service Areas 1,567,210 - 686,900 -

Subtotal calculated and appropriated in other budgets 7,244,930 - 3,317,394 -

Total calculated and total appropriated 33,472,920 33,472,920 7,917,914 7,917,914

Portions of cost pools that are NOT allocated:Non-Areawide Emerg Mgt Charges not allocated Emergency Operations 884,610 884,610

884,610 884,610 Ties to IGCP W/S totals 34,357,530 34,357,530

Notes:

Charges from Admin divisions to subordinate divisions are shown above (as calculated and appropriated) only if they cross funds.

365


Intragovernmental Cost Plan (IGCP)

SPECIAL REVENUE FUNDS ENTERPRISE FUNDS

NON-AREAWIDE

COST POOLS

ECON- OMIC

DEVELOP-MENT

EMERG MANAGEMT

EMERG MEDICAL

SERVICES 911

SOLID WASTE

COLLECTION DISTRICT TRANSIT

CARLSON CENTER

SOLID WASTE

DISPOSAL

Other Borough Administration - 1,740 7,000 3,130 20,870 17,250 1,500 21,840

Treasury/Budget - 6,730 27,150 12,140 80,900 66,850 5,810 84,650

External Audit/Assembly - 370 1,490 670 4,440 3,670 320 4,640

Support Services (mail, reproduction) - 11,590 3,020 11,590 4,430 141,820 840 65,690

Personnel/ Payroll - 15,240 3,980 15,240 5,830 186,550 1,100 86,410

General Accounting - 15,080 17,460 8,370 23,340 205,750 1,550 117,850

Purchasing - 7,540 33,230 5,710 1,430 35,070 2,650 62,790

Department of Law - 16,720 32,140 16,390 - 57,860 320 10,290

Applications Support Services - 9,580 4,730 4,030 2,420 34,890 - 4,830

Network Services - 258,630 5,480 8,830 8,160 195,510 74,630 77,130

Geographic Information Services - 54,140 - 5,290 - 50,200 - 7,440

Risk Management - 10,790 5,860 2,990 2,330 78,500 53,190 65,250

Grants Accounting - - - - - - - -

Rural Services - - - - - - - -

Emergency Management- NAW Fund - - - - - - - -

Design and Construction - 3,170 - - 7,130 15,830 7,130 24,540

Facilities Maintenance - 113,070 4,850 6,840 27,950 297,640 688,460 474,980

Juanita Helms Admin Center (BAC) - - - 4,130 - - - -

Motor Pool Vehicles - - - - - - - -

Administration Divisions - - - - 67,420 - - 172,040

Total Charges from Cost Pools - 524,390 146,390 105,350 256,650 1,387,390 837,500 1,280,370

Adjustment to Charges:

Less current agreements to adjust cost pool charges

Less grant indirect charges waived or limited

Less general fund charges not allocated

Total IGCP Charges Appropriated - 524,390 146,390 105,350 256,650 1,387,390 837,500 1,280,370

General Fund IGCP Revenue - 524,390 146,390 105,350 256,650 1,387,390 837,500 1,280,370

Non-Areawide Fund IGCP Revenue

Emergency Mgmt IGCP Revenue (4) - - - - - - - -

Total IGCP Revenue - 524,390 146,390 105,350 256,650 1,387,390 837,500 1,280,370

366


Intragovernmental Cost Plan (IGCP)

INTERNAL SERVICE AREA FUNDS COMPONENT

SERVICE UNIT

FUND

COST POOLS

VEHICLE AND EQUIPMENT

FLEET

FIRE SERVICE AREAS

ROAD/OTHER SERVICE AREAS

GRANT FUNDED

PROJECTSSCHOOL DISTRICT ALL OTHERS TOTAL

Other Borough Administration - 20,070 10,310 83,400 - 198,860 385,970

Treasury/Budget - 77,780 39,950 323,250 547,370 949,690 2,222,270

External Audit/Assembly - 4,270 2,190 36,720 61,700 42,420 162,900

Support Services (mail, reproduction) - - - 70,890 - 991,570 1,301,440

Personnel/ Payroll - - - 93,250 - 1,285,030 1,692,630

General Accounting 59,800 5,160 93,580 75,190 - 1,949,720 2,572,850

Purchasing 2,040 10,190 145,160 50,970 - 728,020 1,084,800

Department of Law 640 7,390 18,000 16,070 32,140 1,197,830 1,405,790

Applications Support Services - 320 320 - - 2,062,360 2,123,480

Network Services - - - 78,650 - 2,850,990 3,558,010

Geographic Information Services - - - 160,610 - 478,930 756,610

Risk Management - 17,540 127,940 21,140 2,483,820 449,110 3,318,460

Grants Accounting - - - 506,960 - - 506,960

Rural Services - - 867,040 - - - 867,040

Emergency Management- NAW Fund - 265,960 - - - $884,610 1,150,570

Design and Construction - - 158,350 457,720 75,210 1,036,050 1,785,130

Facilities Maintenance - 23,950 - 70,070 - 6,247,730 7,955,540

Juanita Helms Admin Center (BAC) - - - - - 1,129,270 1,133,400

Motor Pool Vehicles - - - - - 9,990 9,990

Administration Divisions - - 104,390 - - 19,840 363,690

Total Charges from Cost Pools 62,480 432,630 1,567,230 2,044,890 3,200,240 22,512,020 34,357,530

Adjustment to Charges:

Less current agreements to adjust cost pool charges (315,836) (880,330) (1,091,540) (2,287,706)

Less grant indirect charges waived or limited (1,639,890) (1,639,890)

Less general fund charges not allocated (22,512,020) (22,512,020)

Total IGCP Charges Appropriated 62,480 116,794 686,900 405,000 2,108,700 - 7,917,914 (1) (2)

General Fund IGCP Revenue 62,480 17,540 686,900 405,000 2,108,700 - 7,818,660

Non-Areawide Fund IGCP Revenue 99,254 99,254

Emergency Mgmt IGCP Revenue (4) - - - - - - -

Total IGCP Revenue 62,480 116,794 686,900 405,000 2,108,700 - 7,917,914

(1) Fire Service Areas: Cost of excess insurance coverage and a percentage of Non-Areawide Emergency Management division salaries

(2) Road/Other Service Areas: Base charge of $500 and a percentage of overall expenditures charged

367


Intragovernmental Cost Plan (IGCP) History of Appropriated Expenditures

Fund Name Budget Unit Department 2015/16 Actual

2016/17 Approved

2016/17 Revised

2017/18 Recommended

2017/18 Approved

General Fund General Government Non-dept

General Fund Mayor's Office Mayor

General Fund Other Boro Admin Mayor

General Fund Econ Devel - General Fund Mayor

General Fund Assembly Assembly

General Fund Clerk's Office Assembly

General Fund Elections Assembly

General Fund Records Management Assembly

General Fund Emergency Management Emerg Oper

General Fund Health, Occupational Safety Emerg Oper

General Fund Animal Control Emerg Oper

General Fund Law Law

General Fund Applications Support Comput Svc

General Fund Network Services Comput Svc

General Fund Geographic Information Services Comput Svc

General Fund CS Administration Comput Svc

General Fund FS Administration Finanl Svc

General Fund General Accounting Finanl Svc

General Fund Grants Accounting Finanl Svc

General Fund Treasury/Budget Finanl Svc

General Fund Assessing Assessing

General Fund PW Administration Public Wks

General Fund Design & Construction Public Wks

General Fund Facilities Maintenance Public Wks

General Fund Rural Services Public Wks

General Fund LS Administration Library

General Fund Automated Services Library

General Fund Public Services Library

General Fund Collection Services Library

General Fund Outreach Services Library

General Fund CP Administration Commun Pln

General Fund Planning and Zoning Commun Pln

Non-Areawide Community Research-NAW Fd Commun Pln

General Fund Platting and Mapping Commun Pln

General Fund P&R Administration Parks&Rec

General Fund Pioneer Park Parks&Rec

General Fund Parks Maintenance Parks&Rec

General Fund Recreation Services Parks&Rec

General Fund Aquatics Parks&Rec

368


Intragovernmental Cost Plan (IGCP) History of Appropriated Expenditures

Fund Name Budget Unit Department 2015/16 Actual

2016/17 Approved

2016/17 Revised

2017/18 Recommended

2017/18 Approved

General Fund GS Administration Generl Svc

General Fund Purchasing Generl Svc

General Fund Boro Admin Center Generl Svc

General Fund Support Services-Regular Generl Svc

General Fund Motor Pool Vehicles Generl Svc

General Fund Personnel/Payroll Human Res

General Fund Risk Management Human Res

General Fund Land Management-Operating Land Mgmt.

General Fund Land Management-Tax Foreclosure Land Mgmt.

911 Fund 911 - 911 Fund Emerg Oper 91,497 129,200 129,200 105,350 105,350

Non-Areawide Econ Devel - NAW Fund Mayor 22,913 38,800 38,800

Non-Areawide Emerg Management-NAW Fund Emerg Oper 437,455 465,040 465,040 524,390 524,390

Non-Areawide Emerg Med Svcs - NAW Fund Emerg Oper 102,143 116,500 116,500 146,390 146,390

SW Collec Distr SW Collections - SWCD Fund Public Wks 192,945 233,550 233,550 256,650 256,650

SW Disposal Solid Waste Disposal- SWD E Fd Public Wks 1,057,083 873,260 873,260 993,610 993,610

SW Disposal Houshold Haz Waste- SWD E Fd Public Wks 170,730 170,730 286,760 286,760

Debt Service Debt Service-AW - DS Fund

Debt Service Debt Service-NAW - DS Fund

Transit Entpr Administration - T E Fund Transportn 163,770 163,770 157,340 157,340

Transit Entpr Air Quality-T E Fund Transportn 218,100 218,100 217,330 217,330

Transit Entpr Transit Operations - T E Fund Transportn 948,915 392,370 392,370 507,250 507,250

Transit Entpr Van Tran - Transit E Fund Transportn 247,600 247,600 198,930 198,930

Transit Entpr Vehicle Fleet Maint. Transportn 271,450 271,450 306,540 306,540

Land Enterprise Land Mgmt - Land E Fund Land Mgt

Carlson Ctr Entpr Carlson Center-CAC E Fund Parks&Rec 679,837 649,030 649,030 837,500 837,500

Veh/Equ Fleet IS Vehicle Replacement-IS Fund Transportn 53,077 59,810 59,810 62,480 62,480

Various Proj Fds Locally Funded Projects -

Bond Cap Prj Fd Bond Funded Projects -

Subtotal interfund expenditures appropriated in operating budget: 3,585,865 4,029,210 4,029,210 4,600,520 4,600,520

Appropriated in other budgets:

SD Compon Unit School District (Contr to SD) 1,707,885 2,036,880 2,036,880 2,108,700 2,108,700

Various Proj Fds Grant Funded Projects 468,731 578,800 578,800 405,000 405,000

Service Area Fire Service Areas 88,876 114,254 114,254 116,794 116,794

Service Area Road/Other Service Areas 682,340 714,550 714,550 686,900 686,900

Subtotal interfund expenditures appropriated in other budgets: 2,947,832 3,444,484 3,444,484 3,317,394 3,317,394

Total interfund expenditures appropriated: $6,533,697 $7,473,694 $7,473,694 $7,917,914 $7,917,914

369


Intragovernmental Cost Plan (IGCP) Cost Pool Profiles

The amount for each cost pool includes its associated overhead (if any) and charges from other cost pools (if any).

Cost Pool Name Description Allocation Basis

Other Borough Administration

Salaries and benefits of the Chief of Staff and Executive Secretary I

budget/actual dollars

Treasury/Budget Revenue collection, cash management and investment, and budget function

budget/actual dollars

External Audit Borough’s annual independent audit conducted by a CPA firm budget/actual dollars

Support Services Mail and delivery services, reprographics, warehousing of the Borough’s records and paper and other supplies inventory, and telephone services and equipment

full-time equivalent employees

Personnel/Payroll Borough’s human resources function full-time equivalent employees

General Accounting Accounts payable, general ledger, bank reconciliations, budget control, and financial reporting

number of invoice payment lines

Purchasing Borough’s procurement function number of purchase order encumbrance lines

Department of Law Legal services, and associated costs, provided by the Borough Attorney and staff, and outside legal counsel costs

Law staff hours

Applications Support Services

Development, maintenance, support of computer software applications, and cost of third party maintenance support, including financial management system (FMS) and geographic information system (GIS)

programmer hours, license cost of each FMS module, number of GIS licenses

Network Services Operations, maintenance, and support of computer hardware and associated software

number of networked computers

Geographic Information Services

Creation and maintenance of the Borough’s geospatial data

staff hours and GIS licenses

Risk Management Borough’s insurance, claims management, and risk management function

insurance premium amounts

Grants Accounting Salaries and benefits for the time spent on grants of portions of the Grants Accountants, Controller, Chief Accountant, Grants Technician, and Accounting Technician V

100% to grant funded projects

Rural Services Operations and maintenance of the service area program and support for the road, street lights, and sewer and water service areas

Rural Services staff hours

Emergency Management Salaries, benefits, and associated supporting commodities and services of the Emergency Management division

Emergency Managemt staff hours

Design and Construction Salaries and benefits of general fund funded Design and Construction division staff, and supporting commodities and services for Design and Construction

Design & Construction staff hours

Facilities Maintenance Costs of occupying and maintaining the Borough’s facilities staff hours, materials, and utilities for each facility

Borough Admin Center Building depreciation, maintenance, janitorial, security, and dumpster service for the Borough’s Administrative Center

square feet occupied

Motor Pool Vehicles Vehicle maintenance, supplies, fuel, and lease charges miles driven

Administration Divisions Administration costs of multi-fund departments (Public Works); administration costs for tax foreclosure (Financial Services)

percent of Administration Division’s staff time

Note: A more detailed version of the cost pool profiles is available by request from the Financial Services Department.

370

SERVICE AREAS


Service Areas

SERVICE AREA REVENUE

Property Tax – All taxable real property within a service area boundary is subject to ad valorem taxation; a tax based on value, at a rate recommended by the Service Area Commissioners and approved by the Assembly. Approximately 99% of all service areas have a tax levy to support their operations. As years go by, and as State funding has steadily declined, the number of service areas that tax themselves has steadily increased. Imposition of new or increased taxes can only be achieved through a local election authorizing an adjustment upward of each service area’s tax revenue cap.

Interest Earnings – Beginning in FY 1990, Service Areas were eligible to accrue interest from their share of the Borough's Central Treasury cash balances. The estimated interest rate for FY 2017 revenue is 0.20% based on current invested balances and market conditions.

ROAD SERVICE AREAS

Service areas have been established by the Borough within certain neighborhoods for the purpose of providing sewage disposal, street lights, and road maintenance and construction. The revenues for these services are provided by local taxation, interest, and specific grants. To date, service areas have not been required to cover the full cost of supporting the services provided by the Borough. In FY 2018 all road service areas have a base charge of $500 and a percentage of overall expenditures charged.

ROAD SERVICE AREA CAPITAL IMPROVEMENT POLICY

In general, work to maintain a road in its current condition or to restore a road to its previous condition is not a capital improvement and does not require new separate assembly appropriation of funds. Accordingly, the annual appropriation for road service area operations may be used. Appropriation, however, is required when:

� Funding is from a grant or a service area match is required for a grant.

� The work will span fiscal years (for example, work will be done in June and July)

� The road is being changed – engineering is required, permitting may be required.(for example, road width, road alignment (vertical, horizontal), major drainage changes (ditches, culverts), traffic calming devices (round-a-bouts, humps, etc), new surface type (gravel to pavement/AST), new road construction)

FIRE SERVICE AREAS Fire service areas are formed within a geographic area to provide fire protection and rescue services to Borough residents. Currently there are five fire service areas that protect approximately 86% of the residents not serviced by the cities. The cost of Borough services is minimal and has not been fully recovered. Starting FY14 the fire service areas are charged a percentage of Emergency Operations – Emergency Management division’s personnel services and allocated on a percentage of overall expenditures. In FY 2001 the Borough transferred all maintenance cost for fire station facilities onto the service areas. Fire service area capital budget is to provide funding, of $20,000 or more, that may cross fiscal years and for small non-major capital projects, and/or larger dollar value equipment requests which have a useful life of five or more years.

371


Service Area Summary

2014/15 Actual

2015/16 Actual

2016/17 Approved

2016/17 Revised

2017/18 Recommended

2017/18 Approved

Expenditures

Road Service Areas 4,066,111 4,374,040 4,434,340 4,434,340 4,576,690 4,645,925

Fire Service Areas 7,190,734 9,319,470 8,735,970 8,735,970 8,953,527 9,093,570

Sevice Areas - Differential Tax Zone 13,542 13,547 13,547 18,827 18,827 Total: 11,256,845 13,707,052 13,183,857 13,183,857 13,549,044 13,758,322

Road Service AreaService Fire Service Differential

Revenue Areas Areas Tax Zone TotalProperty Tax 4,459,885 8,907,100 18,827 13,385,812 Interest Earnings 20,650 11,470 32,120 Contribution from Fund Balance 165,390 175,000 340,390

Total: 4,645,925 9,093,570 18,827 13,758,322

FY 2018 BUDGET

EXPENDITURE SUMMARY

372


Service AreasFire Service Area Budget Detail

CONT. TO

MULTI- YEAR CONT. TOOPERATING DIRECT CAPITAL and CAPITAL FUND TOTAL

FIRE SERVICE AREA EXPENDITURES AUDITS INSURANCE COST OUTLAY PROJECTS BALANCE APPROPRIATION

CHENA GOLDSTREAM 1,140,704 - - 15,349 - - 501,357 1,657,410ESTER VOLUNTEER 455,178 - - 7,153 - - 54,229 516,560NORTH STAR 1,971,060 - - 26,660 - - 78,060 2,075,780STEESE VOLUNTEER 1,590,560 - - 19,584 - 175,000 36,296 1,821,440UNIVERSITY 2,108,129 2,050 - 30,508 5,700 825,000 50,993 3,022,380

TOTAL FIRE SERVICE AREAS 7,265,631 2,050 - 99,254 5,700 1,000,000 720,935 9,093,570

CONT. FROM

INTEREST MISC. FUND TOTALFIRE SERVICE AREA PROPERTY TAX EARNINGS REVENUE BALANCE REVENUES

CHENA GOLDSTREAM 1,655,660 1,750 - - 1,657,410ESTER VOLUNTEER 516,050 510 - - 516,560NORTH STAR 2,074,270 1,510 - - 2,075,780STEESE VOLUNTEER 1,644,950 1,490 - 175,000 1,821,440UNIVERSITY 3,016,170 6,210 - - 3,022,380

TOTAL FIRE SERVICE AREAS 8,907,100 11,470 - 175,000 9,093,570

TOTAL

FIRE SERVICE AREA APPROPRIATION

UNIVERSITY 825,000 825,000

STEESE VOLUNTEER 175,000 175,000

TOTAL FIRE SERVICE AREAS MUTLI-YEAR AND CAPITAL PROJECTS 1,000,000 1,000,000

Fire Engine Replacement

Replace Underground Heating Fuel Tank

FIRE SERVICE AREA EXPENDITURES

FIRE SERVICE AREA REVENUES

Fire Service Area Multi-Year and Capital Projects

CONTRIBUTION FROM

DESCRIPTION SERVICE AREA

373


Service AreasRoad Service Area Budget Detail

SERVICE AREA REVENUESPROPERTY STATE SHARED INTEREST CONTRIB. FROM TOTAL

ROAD SERVICE AREA TAX REVENUE EARNED FUND BALANCE REVENUEAir Park 495 0 0 0 495AIRWAY 14,840 0 90 0 14,930ARCTIC FOX 5,970 0 60 0 6,030AZTEC 37,170 0 160 0 37,330BALLAINE LAKE S & W 31,380 0 140 0 31,520BECKER RIDGE 136,990 0 270 0 137,260BIRCH HILL 147,830 0 760 0 148,590BLUEBIRD 8,890 0 70 0 8,960BORDA 35,730 0 230 0 35,960BROOKSIDE 10,180 0 60 0 10,240CHENA HILLS 125,720 0 150 0 125,870CHENA MARINA 32,750 0 80 0 32,830CHENA POINT 159,090 0 290 0 159,380CHENA SPUR 52,720 0 190 0 52,910COLLEGE 490,780 0 4,140 0 494,920COLLEGE HILLS 29,930 0 60 0 29,990COOPER ESTATES 35,530 0 220 0 35,750CORDES DRIVE 29,750 0 40 0 29,790CRIPPLE CREEK 85,670 0 400 0 86,070DEEP FOREST 26,860 0 110 0 26,970DIANE 4,070 0 80 0 4,150DRAKE ESTATES 9,360 0 30 0 9,390EDANELLA HEIGHTS 50,140 0 90 0 50,230ESTER LUMP 38,500 0 110 0 38,610FAIRFIELDS 18,260 0 130 0 18,390FAIRHILL 13,200 0 60 0 13,260FAIRWEST 26,970 0 380 0 27,350GARDEN 52,440 0 410 0 52,850GOLDEN VALLEY 19,380 0 30 0 19,410GOLDSTREAM ALASKA 32,190 0 110 0 32,300GOLDSTREAM MOOSE CREEK 71,350 0 70 0 71,420GORDON 63,450 0 490 0 63,940GRANOLA ESTATES 7,720 0 50 0 7,770GRIEME ROAD 26,900 0 170 0 27,070HAYSTACK 47,470 0 80 0 47,550HERNING HILLS 31,490 0 80 0 31,570HOPELESS 27,810 0 70 0 27,880HORSESHOE DOWNS 27,760 0 40 0 27,800JENNIFER DRIVE 6,910 0 20 0 6,930JONES ROAD 78,610 0 250 0 78,860JOY 9,780 0 30 0 9,810KEENEY ROAD 2,430 0 20 0 2,450KENDALL 13,500 0 120 0 13,620KEYSTONE 20,120 0 110 0 20,230KRIS KRINGLE 17,780 0 160 0 17,940LAKLOEY HILL 54,510 0 210 0 54,720LEE LANE 3,000 0 40 0 3,040LOOSE MOOSE 7,500 0 20 0 7,520MARTIN 47,930 0 130 0 48,060MCCLOUD 32,430 0 180 0 32,610McGRATH ESTATES 81,960 0 320 50,000 132,280McKINLEY VIEW 8,080 0 60 0 8,140MELLOW WOOD 18,270 0 150 0 18,420MILLER HILL EXT. 72,780 0 250 0 73,030MOOSE CREEK ROAD 46,580 0 50 0 46,630MOOSE MEADOWS 89,430 0 500 0 89,930*Includes Loan

374



SERVICE AREA EXPENDITURESOPERATING CONTRIB. TO CONTR. TO BOROUGH TOTAL

ROAD SERVICE AREA EXPENDITURES CAPITAL PROJ. FUND BAL. DIRECT COST APPROPRIATIONSAir Park 0 0 495 0 495AIRWAY 12,210 0 0 2,720 14,930ARCTIC FOX 4,820 0 0 1,210 6,030AZTEC 33,470 0 0 3,860 37,330BALLAINE LAKE S & W 27,970 0 0 3,550 31,520BECKER RIDGE 109,170 0 0 28,090 137,260BIRCH HILL 132,550 0 0 16,040 148,590BLUEBIRD 8,070 0 0 890 8,960BORDA 33,090 0 0 2,870 35,960BROOKSIDE 7,880 0 0 2,360 10,240CHENA HILLS 102,590 0 0 23,280 125,870CHENA MARINA 28,020 0 0 4,810 32,830CHENA POINT 133,190 0 0 26,190 159,380CHENA SPUR 44,050 0 0 8,860 52,910COLLEGE 414,750 0 0 80,170 494,920COLLEGE HILLS 24,870 0 0 5,120 29,990COOPER ESTATES 30,030 0 0 5,720 35,750CORDES DRIVE 22,860 0 0 6,930 29,790CRIPPLE CREEK 76,380 0 0 9,690 86,070DEEP FOREST 24,230 0 0 2,740 26,970DIANE 2,770 0 0 1,380 4,150DRAKE ESTATES 7,090 0 0 2,300 9,390EDANELLA HEIGHTS 43,030 0 0 7,200 50,230ESTER LUMP 32,780 0 0 5,830 38,610FAIRFIELDS 15,490 0 0 2,900 18,390FAIRHILL 11,750 0 0 1,510 13,260FAIRWEST 24,410 0 0 2,940 27,350GARDEN 48,330 0 0 4,520 52,850GOLDEN VALLEY 16,930 0 0 2,480 19,410GOLDSTREAM ALASKA 25,210 0 0 7,090 32,300GOLDSTREAM MOOSE CREEK 57,410 0 0 14,010 71,420GORDON 54,940 0 0 9,000 63,940GRANOLA ESTATES 6,260 0 0 1,510 7,770GRIEME ROAD 23,970 0 0 3,100 27,070HAYSTACK 39,100 0 0 8,450 47,550HERNING HILLS 25,080 0 0 6,490 31,570HOPELESS 21,280 0 0 6,600 27,880HORSESHOE DOWNS 22,770 0 0 5,030 27,800JENNIFER DRIVE 5,660 0 0 1,270 6,930JONES ROAD 66,920 0 0 11,940 78,860JOY 6,890 0 0 2,920 9,810KEENEY ROAD 1,350 0 0 1,100 2,450KENDALL 10,680 0 0 2,940 13,620KEYSTONE 18,220 0 0 2,010 20,230KRIS KRINGLE 16,430 0 0 1,510 17,940LAKLOEY HILL 48,480 0 0 6,240 54,720LEE LANE 1,170 0 0 1,870 3,040LOOSE MOOSE 5,610 0 0 1,910 7,520MARTIN 42,100 0 0 5,960 48,060MCCLOUD 28,040 0 0 4,570 32,610McGRATH ESTATES 118,200 0 0 14,080 132,280McKINLEY VIEW 7,200 0 0 940 8,140MELLOW WOOD 15,800 0 0 2,620 18,420MILLER HILL EXT. 62,260 0 0 10,770 73,030MOOSE CREEK ROAD 40,260 0 0 6,370 46,630MOOSE MEADOWS 72,900 0 0 17,030 89,930*Includes Loan

375



SERVICE AREA REVENUESPROPERTY STATE SHARED INTEREST CONTRIB. FROM TOTAL

ROAD SERVICE AREA TAX REVENUE EARNED FUND BALANCE REVENUEMOUNTAIN VIEW 29,630 0 170 0 29,800MURPHY 17,560 0 40 0 17,600MUSK OX 41,780 0 100 0 41,880NEWBY PARK 18,980 0 40 0 19,020NORTH RIDGE 15,200 0 30 0 15,230O'CONNOR CREEK 135,830 0 800 0 136,630OLD WOOD 17,270 0 70 0 17,340OUR 5,580 0 20 0 5,600PARKSRIDGE 16,140 0 60 0 16,200PEEDE COUNTRY EST 10,130 0 60 0 10,190PINE STREAM 60,910 0 220 0 61,130PLEASURELAND 9,040 0 60 0 9,100POLAR HEIGHTS 21,920 0 80 0 22,000POTLATCH 15,770 0 70 0 15,840PROSPECT PARK 9,000 0 70 0 9,070REED ACRES 25,310 0 70 0 25,380RIDGECREST 3,040 0 10 0 3,050SALCHAKET HEIGHTS 6,010 0 20 0 6,030SCENIC HEIGHTS 22,160 0 140 0 22,300SEAVY 11,450 0 100 0 11,550SECLUDED ACRES 13,990 0 20 0 14,010SERENDIPITY HILL 7,560 0 70 0 7,630SIX-MILE VILLAGE 10,670 0 70 0 10,740SMALLWOOD TRAIL 15,990 0 60 0 16,050SMITH RANCH 9,460 0 70 10,390 19,920SPRING GLADE 55,170 0 130 0 55,300SPRUCE ACRES 7,850 0 50 0 7,900STEAMBOAT LANDING 35,750 0 80 0 35,830STRAIGHT CREEK 21,000 0 60 0 21,060SUMMERWOOD 49,530 0 340 0 49,870SUMMIT DRIVE 149,000 0 760 75,000 224,760SUNNY HILLS 37,670 0 300 0 37,970SUNRISE 14,170 0 160 0 14,330TAN TERRA 39,380 0 110 30,000 69,490THOMAS 14,280 0 40 0 14,320TIMBERLANE 8,610 0 80 0 8,690TUNGSTEN 57,750 0 120 0 57,870TWENTY THREE MILE SLOUGH 51,140 0 170 0 51,310ULLRHAVEN 4,940 0 30 0 4,970UNIVERSITY HEIGHTS 63,120 0 360 0 63,480UNIVERSITY WEST STREET LIGHT 75,210 0 410 0 75,620VIENNA WOOD 28,220 0 80 0 28,300VIEWPOINTE 20,360 0 230 0 20,590VIOLET DRIVE 83,720 0 130 0 83,850VISTA GOLD 49,390 0 90 0 49,480VUE CREST 43,030 0 200 0 43,230WHITMAN 5,440 0 30 0 5,470WILDVIEW 222,420 0 1,330 0 223,750WOODLAND 2,910 0 20 0 2,930YAK ROAD 91,110 0 200 0 91,310

TOTALS: 4,459,885 0 20,650 165,390 4,645,925

376



SERVICE AREA EXPENDITURESOPERATING CONTRIB. TO CONTR. TO BOROUGH TOTAL

ROAD SERVICE AREA EXPENDITURES CAPITAL PROJ. FUND BAL. DIRECT COST APPROPRIATIONSMOUNTAIN VIEW 25,150 0 0 4,650 29,800MURPHY 14,430 0 0 3,170 17,600MUSK OX 32,690 0 0 9,190 41,880NEWBY PARK 15,940 0 0 3,080 19,020NORTH RIDGE 13,560 0 0 1,670 15,230O'CONNOR CREEK 117,320 0 0 19,310 136,630OLD WOOD 14,410 0 0 2,930 17,340OUR 4,690 0 0 910 5,600PARKSRIDGE 14,280 0 0 1,920 16,200PEEDE COUNTRY EST 9,200 0 0 990 10,190PINE STREAM 56,280 0 0 4,850 61,130PLEASURELAND 8,070 0 0 1,030 9,100POLAR HEIGHTS 18,420 0 0 3,580 22,000POTLATCH 13,660 0 0 2,180 15,840PROSPECT PARK 7,930 0 0 1,140 9,070REED ACRES 21,290 0 0 4,090 25,380RIDGECREST 2,170 0 0 880 3,050SALCHAKET HEIGHTS 5,060 0 0 970 6,030SCENIC HEIGHTS 18,350 0 0 3,950 22,300SEAVY 7,760 0 0 3,790 11,550SECLUDED ACRES 11,720 0 0 2,290 14,010SERENDIPITY HILL 6,550 0 0 1,080 7,630SIX-MILE VILLAGE 8,490 0 0 2,250 10,740SMALLWOOD TRAIL 14,790 0 0 1,260 16,050SMITH RANCH 12,240 0 0 7,680 19,920SPRING GLADE 45,640 0 0 9,660 55,300SPRUCE ACRES 6,210 0 0 1,690 7,900STEAMBOAT LANDING 32,990 0 0 2,840 35,830STRAIGHT CREEK 17,790 0 0 3,270 21,060SUMMERWOOD 43,940 0 0 5,930 49,870SUMMIT DRIVE 203,200 0 0 21,560 224,760SUNNY HILLS 35,740 0 0 2,230 37,970SUNRISE 12,730 0 0 1,600 14,330TAN TERRA 62,710 0 0 6,780 69,490THOMAS 11,850 0 0 2,470 14,320TIMBERLANE 7,250 0 0 1,440 8,690TUNGSTEN 52,240 0 0 5,630 57,870TWENTY THREE MILE SLOUGH 39,360 0 0 11,950 51,310ULLRHAVEN 3,830 0 0 1,140 4,970UNIVERSITY HEIGHTS 57,100 0 0 6,380 63,480UNIVERSITY WEST STREET LIGHT 64,740 0 0 10,880 75,620VIENNA WOOD 23,680 0 0 4,620 28,300VIEWPOINTE 17,520 0 0 3,070 20,590VIOLET DRIVE 67,960 0 0 15,890 83,850VISTA GOLD 40,000 0 0 9,480 49,480VUE CREST 37,870 0 0 5,360 43,230WHITMAN 3,830 0 0 1,640 5,470WILDVIEW 203,200 0 0 20,550 223,750WOODLAND 2,240 0 0 690 2,930YAK ROAD 73,490 0 0 17,820 91,310

TOTALS: 3,958,530 0 0 686,900 4,645,925

377


Road Service Areas Differential Tax Zone

ROAD SERVICE AREACONT. TO CAPITAL and

MULTI- YEAR PROJECTSTOTAL

APPROPRIATION

MURPHY SERVICE AREA-YELLOWKNIFE 9,869 9,869

POTLATCH SERVICE AREA - HERITAGE HILLS 3,678 3,678

GOLDSTREAM MOOSE CREEK-MOOSE MOUNTAIN 5,280 5,280

TOTAL ROAD SERVICE AREAS 18,827 18,827

ROAD SERVICE AREA PROPERTY TAX TOTAL REVENUES

MURPHY SERVICE AREA-YELLOWKNIFE 9,869 9,869

POTLATCH SERVICE AREA - HERITAGE HILLS 3,678 3,678

GOLDSTREAM MOOSE CREEK-MOOSE MOUNTAIN 5,280 5,280

TOTAL ROAD SERVICE AREAS 18,827 18,827

Differential Tax Zone

378

APPENDICES


APPENDICES

A-1 Number of Regular and Term Employees Detail A-2 FTE Detail B Personnel Benefit Rates C-1 Employee Bargaining Units C-2 FNSBEA Non-Exempt Current Salary Ranges C-3 FNSBEA Exempt Professional Salary Levels C-4 Transportation Department – Laborer’s Local 942 Union Current Salary

Ranges C-5 ASEA Exempt Professional Salary Levels C-6 Confidential Non-Exempt Current Salary Ranges C-7 Confidential and Appointed Exempt Professional Salary Levels D-1 Maximum Property Tax Computation D-2 Required Property Tax Differential Tax Zone E User Fee Schedule F Fairbanks North Star Borough Demographics G Glossary of Terms

379


Appendix A - 1Number of Regular and Term Employees Detail


Assembly Assembly 0.00 0.00 0.00 0.00 0.00 0.00 Clerk's Office Clerk 5.00 5.00 5.00 5.00 5.00 5.00 Records Management 4.00 5.00 5.00 5.00 4.00 4.00 Elections 0.00 0.00 0.00 0.00 0.00 0.00 Department Total 9.00 10.00 10.00 10.00 9.00 9.00

Mayor Administration 5.00 5.00 5.00 5.00 5.00 5.00 Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 Department Total 6.00 6.00 6.00 6.00 6.00 6.00

Law 6.00 6.00 7.00 7.00 6.00 6.00

Assessing Assessing 22.00 21.00 21.00 21.00 21.00 21.00 Land Management 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 27.00 26.00 26.00 26.00 26.00 26.00

Community Planning Administration 3.00 3.00 3.00 3.00 3.00 3.00 Community Research 1.00 0.00 0.00 0.00 0.00 0.00 Planning & Zoning 9.00 8.00 8.00 8.00 8.00 8.00 Platting 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 18.00 16.00 16.00 16.00 16.00 16.00

Computer Services Administration 3.00 3.00 3.00 3.00 3.00 3.00 Application Support 9.75 9.75 9.75 9.75 9.75 8.75 Geographic Information Services 3.25 3.25 3.25 3.25 3.25 3.25 Network Services 7.00 7.00 7.00 7.00 10.00 11.00 Department Total 23.00 23.00 23.00 23.00 26.00 26.00

Emergency Operations Animal Control 15.20 15.20 15.20 15.20 15.20 15.20 Emergency Mgmt 3.45 3.45 3.45 3.45 3.45 3.45 Emergency Medical Services 0.90 0.90 0.90 0.90 0.90 0.90 911 3.45 3.45 3.45 3.45 3.45 3.45 Department Total 23.00 23.00 23.00 23.00 23.00 23.00

Financial Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 Accounting 17.00 20.00 20.00 20.00 20.00 20.00 Health and Social Services 1.00 1.00 1.00 1.00 1.00 1.00 Treasury/Budget 9.00 9.00 9.00 9.00 9.00 9.00 Department Total 29.00 32.00 32.00 32.00 32.00 32.00

381




General Services Administration 2.00 3.00 3.00 3.00 2.00 2.00 Purchasing 4.50 4.50 5.00 5.00 4.00 4.00 Support Services 2.50 3.50 3.00 3.00 3.00 3.00 Department Total 9.00 11.00 11.00 11.00 9.00 9.00

Human Resources Personnel/Payroll 6.00 7.00 6.00 6.00 7.00 7.00 Risk Management 6.00 6.00 6.00 6.00 6.00 6.00 Department Total 12.00 13.00 12.00 12.00 13.00 13.00

Land Management 0.00 0.00 0.00 0.00 0.00 0.00

Library Services Administration 4.00 5.00 5.00 5.00 5.00 5.00 Automated Services 4.00 5.00 5.00 5.00 2.00 2.00 Collection Services 12.00 11.00 11.00 11.00 11.00 11.00 Community Services 0.00 0.00 35.00 35.00 38.00 39.00 Outreach Services 9.00 8.00 0.00 0.00 0.00 0.00 Public Services 28.00 27.00 0.00 0.00 0.00 0.00 Department Total 57.00 56.00 56.00 56.00 56.00 57.00

Parks and Recreation Administration 9.75 9.75 2.75 2.75 2.75 2.75 Aquatics 27.00 27.00 0.00 0.00 0.00 0.00 Parks Maintenance 31.00 32.00 32.00 32.00 32.00 32.00 Pioneer Park 9.00 9.00 9.00 9.00 9.00 9.00 Recreation 0.00 0.00 33.00 33.00 33.00 33.00 Comm Activity Ctr (CAC) 0.25 0.25 0.25 0.25 0.25 0.25 Department Total 77.00 78.00 77.00 77.00 77.00 77.00

Public Works Administration 3.00 3.00 4.00 4.00 4.00 4.00 Design & Construction 18.00 17.00 17.00 17.00 16.00 16.00 Maintenance 17.00 17.00 16.00 16.00 17.00 17.00 Solid Waste Collections 1.32 1.32 1.32 1.32 1.32 1.32 Solid Waste Disposal 18.68 18.68 18.68 19.68 20.68 20.68 Rural Services 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 63.00 62.00 62.00 63.00 64.00 64.00

382




Transportation Administration 4.50 5.00 4.00 4.00 4.00 4.00 Air Quality Program 11.50 11.00 10.00 10.00 10.00 10.00 Transit Operations 35.50 37.50 35.00 35.00 35.00 35.00 Van Tran 12.00 11.00 11.00 11.00 9.00 9.00 Vehicle Fleet Maint 4.50 4.50 8.00 8.00 8.00 8.00 Department Total 68.00 69.00 68.00 68.00 66.00 66.00

TOTALS 427.00 431.00 429.00 430.00 429.00 430.00

FY 2017 Approved Number of Employees 429.00Solid Waste DisposalRecycling Manager 1.00


FY 2018 Approved Changes ONESolution/Encompass Upgrade Project Computer Services - Applications Support Services (1.00)General Services - Manager (1.00)General Services - Technician 1 (1.00)Human Resources - Personnel/Payroll Assistant 1.00

ONE Solution Project Subtotal: (2.00)

General FundClerks - Records Data Clerk (1.00)Computer Services - Network Services (transferred from Library) 3.00Computer Services - Applications Support Services 1.00Law - Attorney (1.00)Library - Automated Services (transferred to Computer Services) (3.00)Library - Community Services _ Pages 4.00Public Works - Maintenance 1.00Public Works - Design & Construction (1.00)






383


Appendix A - 2FTE Detail


Assembly Assembly 0.00 0.00 0.00 0.00 0.00 0.00 Clerk's Office 9.80 9.80 9.80 9.80 9.00 9.00 Clerk 5.00 5.00 5.00 5.00 5.00 5.00 Records Management 4.80 4.80 4.80 4.80 4.00 4.00 Elections 0.00 0.00 0.00 0.00 0.00 0.00 Department Total 9.80 9.80 9.80 9.80 9.00 9.00

Mayor Administration 5.00 5.00 5.00 5.00 5.00 5.00 Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 Department Total 6.00 6.00 6.00 6.00 6.00 6.00

Law 6.00 6.00 6.08 6.08 6.00 6.00

Assessing Assessing 22.00 21.00 21.00 21.00 21.00 21.00 Land Management 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 27.00 26.00 26.00 26.00 26.00 26.00

Community Planning Administration 3.00 3.00 3.00 3.00 3.00 3.00 Community Research 1.00 0.00 0.00 0.00 0.00 0.00 Planning & Zoning 8.50 8.00 8.00 8.00 8.00 8.00 Mapping & Platting 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 17.50 16.00 16.00 16.00 16.00 16.00

Computer Services Administration 3.00 3.00 3.00 3.00 3.00 3.00 Application Support 10.75 9.75 9.75 9.75 9.75 8.75 Geographic Information Services 3.25 3.25 3.25 3.25 3.25 3.25 Network Services 7.00 7.00 7.00 7.00 10.00 11.00 Department Total 24.00 23.00 23.00 23.00 26.00 26.00

Emergency Operations Animal Control 15.20 15.20 15.20 15.20 15.20 15.20 Emergency Mgmt 3.45 3.45 3.45 3.45 3.45 3.45 Emergency Medical Services 0.90 0.90 0.90 0.90 0.90 0.90 911 3.45 3.45 3.45 3.45 3.45 3.45 Department Total 23.00 23.00 23.00 23.00 23.00 23.00

384




Financial Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 Accounting 19.60 19.60 19.60 19.60 19.60 19.60 Health and Social Services 1.00 1.00 1.00 1.00 1.00 1.00 Treasury/Budget 9.00 8.75 8.75 8.75 8.75 8.75 Department Total 31.60 31.35 31.35 31.35 31.35 31.35

General Services Administration 3.00 3.00 3.00 3.00 2.00 2.00 Purchasing 5.50 5.50 5.00 5.00 4.00 4.00 Support Services 2.50 2.50 3.00 3.00 3.00 3.00 Department Total 11.00 11.00 11.00 11.00 9.00 9.00

Human Resources Personnel/Payroll 7.00 7.00 6.00 6.00 7.00 7.00 Risk Management 6.00 6.00 6.00 6.00 6.00 6.00 Department Total 13.00 13.00 12.00 12.00 13.00 13.00

Land Management 0.00 0.00 0.00 0.00 0.00 0.00

Library Services Administration 4.00 5.00 5.00 5.00 5.00 5.00 Automated Services 4.00 5.00 5.00 5.00 2.00 2.00 Collection Services 11.25 10.25 10.25 10.25 10.25 10.25 Community Services 0.00 0.00 27.35 27.35 30.35 30.85 Outreach Services 6.60 5.50 0.00 0.00 0.00 0.00 Public Services 22.85 21.85 0.00 0.00 0.00 0.00 Department Total 48.70 47.60 47.60 47.60 47.60 48.10

Parks and Recreation Administration 8.88 8.88 2.75 2.75 2.75 2.75 Aquatics 19.05 19.05 0.00 0.00 0.00 0.00 Parks Maintenance 22.30 22.30 22.30 22.30 22.47 22.47 Pioneer Park 7.71 7.71 7.71 7.71 7.71 7.71 Recreation 0.00 0.00 25.18 25.18 25.18 25.18 Comm Activity Ctr (CAC) 0.25 0.25 0.25 0.25 0.25 0.25 Department Total 58.19 58.19 58.19 58.19 58.36 58.36

Public Works Administration 3.00 3.00 4.00 4.00 4.00 4.00 Design & Construction 18.00 17.00 17.00 17.00 16.00 16.00 Facilities Maintenance 17.00 17.00 16.00 16.00 17.00 17.00 Solid Waste Collections 1.32 1.32 1.32 1.32 1.32 1.32 Solid Waste Disposal 17.56 17.56 17.56 18.56 19.56 19.56 Rural Services 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 61.88 60.88 60.88 61.88 62.88 62.88

385




Transportation Administration 4.50 5.00 4.00 4.00 4.00 4.00 Air Quality Program 11.50 11.00 10.00 10.00 10.00 10.00 Transit Operations 30.35 32.33 29.83 29.83 29.89 29.89 Van Tran 10.35 9.51 9.51 9.51 7.45 7.45 Vehicle Fleet Maint 4.50 4.50 8.00 8.00 8.00 8.00 Department Total 61.20 62.34 61.34 61.34 59.34 59.34

TOTALS 398.87 394.16 392.24 393.24 393.53 394.03

FY 2017 Approved FTEs 392.24Solid Waste DisposalRecycling Manager 1.00



ONESolution/Encompass upgradeComputer Services - Applications Support Services (1.00)General Services - Manager (1.00)General Services - Technician 1 (1.00)Human Resources - Personnel/Payroll Assistant 1.00


General Fund Subtotal: 3.79

Solid Waste DisposalPublic Works - Solid Waste Disposal - Technican 1.00Transporation Enterprise FundTransit Operations - 2 Drivers on Black Line (1.50)Transit Operations - Reduce Service hours (0.50)Transit Operations - (transferred from Van Tran) 2.06Van Tran - (transferred to Transit Operations) (2.06)




386


Appendix B Personnel Benefit Rates with Comparison to Prior Year

Permanent Temporary FY18 FY17 FY18 FY17 Retirement (PERS) 22.0% 22.0% 0.0% 0.0% FICA 7.7 7.7 7.7 7.7 Health Benefits/Life Insurance* 28.1 27.0 0.0 0.0 Leave Cash-In/Accrual 3.5 3.6 0.0 0.0 Unemployment Compensation 0.6 0.5 0.6 0.5 Workers’ Compensation and

General Liability Claims

1.1

1.5

1.1

1.5

Other Benefits** 0.2 0.3 0.0 0.0 TOTAL 63.2% 62.6% 9.4% 9.7%



1.8

2.0

1.8

2.0


Transportation Enterprise Fund



0.9

2.5

0.9

2.5


* The budgeted per employee per month health benefit and life insurance cost is: $1,795 for FY18, and was $1,720 for FY17, $1,685 for FY16, $1,673 for FY15, $1,807 for FY14.

** Other Benefits include union legal trusts, administrative charges for flexible spending accounts, Labor/ Management

Committee, and the Employee Assistance Program. 5/5/17 ss/HR

General Government & Carlson Center Enterprise Fund

Transit Enterprise Fund

Solid Waste Disposal Enterprise Fund

387


Appendix C-1

Employee Bargaining Units Description of each, Status of Contract

Current Agreement Expires Bargaining Units Fairbanks North Star Borough Employee’s Association (FNSBEA) June 30, 2018 Local #6125, APEA/AFT (AFL-CIO) Defined by Article 2 of the Borough FNSBEA Collective Bargaining Agreement. Laborers’ Local Union No. 942 June 30, 2018 Defined by Article 3 of the Borough Laborers’ -- Local 942 Collective Bargaining Agreement. Alaska State Employees Association, ASEA/AFSCME Local 52 June 30, 2018 Defined by Article 2 of the Borough ASEA Collective Bargaining Agreement. Non-Represented Employee Group Appointed Confidential Non-Exempt Confidential Exempt Professionals N/A As defined by Statute.

388


Appendix C-2

FNSBEA Non-Exempt Current Salary Ranges

New employees start at the “A” step, and move to the next step on July 1 of each year, provided satisfactory performance. This step progression occurs annually until the final step in grade is achieved.

Positions Pay “A” Step Entry Level

Range Hourly

I 12.70 Page I

II 13.39 Page II

III 14.08 Page III

IV 14.76 Page IV

1 18.92 Records Data Clerk

2 19.45 Adaptive Recreation Specialist, Facility Custodian, Library Aide, Lifeguard I, Recreation Specialist I

3 20.08 Assessing Clerk, Laborer, Library Assistant I, Lifeguard II, Parks Groundskeeper – Seasonal, Security Assistant

4 20.97 Customer Service Representative, Data Collection Technician II

5 21.57 Accounting Clerk, Administrative Assistant I, Admissions Clerk, Library Assistant II, Park Ranger – Seasonal, Records Clerk, Solid Waste Technician, Weigh Station Attendant

6 22.33 Accounting Technician I, Administrative Assistant II, Animal Control Dispatcher, Animal Tender, Data Collection Technician III, Documentation Coordinator I, Permit Technician, Senior Assessing Clerk

7 23.12 Administrative Assistant III, Assessing Technician I, General Services Clerk I, General Services Technician I, GIS Emergency Services Tech I, Library Assistant III, Purchasing Clerk, Recreation Specialist II

8 23.93 Assessing Technician II, Community Research Technician, Facility Supervisor, General Services Technician I (GF), Maintenance Mechanic I, Parks Caretaker, Parks Caretaker – Seasonal, Records/Micrographics Technician, Tax Foreclosure Assistant, Treasurer’s Assistant I

9 24.78 Accounting Technician II, Administrative Assistant IV, Facility Supervisor/Big Dipper Ice Arena, General Services Technician II, GIS Technician II, Land Technician, Parks Caretaker/Mechanic, Research Assistant, Service Area Technician

10 26.11 Accounting Technician III – Grants, Adaptive Program Coordinator, Administrative Assistant IV, Animal Control Officer II, PM 2.5 Project Coordinator, Title Examiner I, Transportation Grant Coordinator, Treasurer’s Assistant/Budget Technician, Treasurer’s Assistant II

11 26.98 Accounting Technician IV, Administrative Assistant IV, Appraiser I, Emergency Management Technician, Library Associate, Planner II, Procurement Specialist

12 27.98 Administrative Assistant V, Air Quality Program Supervisor, Computer Coordinator I, Equipment Operator, Maintenance Mechanic II, Platting Officer II

13 28.94 Accounting Technician V, Assistant Project Manager, Maintenance Mechanic II (GF), Office Manager, Park Supervisor, Planner III, Reference Librarian, Title Examiner II,

14 29.99 Computer Coordinator II, Emergency Services Specialist, Flood Plain Administrator, GIS Technician III, Information System Support Coordinator, Land Officer, Parks Project Coordinator, Tax Foreclosure Specialist, Trails Coordinator

15 31.20 Cataloger (GF), Computer Coordinator III, Emergency Services Technology Administrator, Equipment Operator II, Fund Accountant, Librarian Cataloging, Solid Waste Environmental Specialist

16 32.32 Appraiser II, Computer Coordinator IV, GIS Coordinator, Platting Officer IV, Public Works Fiscal Coordinator, Revenue/Budget Analyst

17 33.55 Commercial Property Appraiser, Computer Coordinator V, Librarian, Maintenance Mechanic III, Planner IV,

18 34.83 Financial Systems Analyst, Maintenance Supervisor, Operations Supervisor 19 36.05 To be determined 20 37.30 To be determined 21 38.61 To be determined 22 39.91 To be determined GF = Grandfathered

389

New employees salary is established in the A1-F6 range of the appropriate level, DOE. On July 1, employees are moved to the next step of their grade, provided satisfactory performance. Movement continues until the employee reaches the last grade/step in the level.


Appendix C-3

FNSBEA Exempt Professional Salary Levels

Level Minimum Midpoint Maximum I $ 57,641 $ 68,281 $ 82,421 II 69,627 82,479 99,561 III 81,657 96,731 116,764

LEVEL I

Health & Social Services Administrator

LEVEL II

Analyst/Programmer Library Technology Manager Database AdministratorProject Manager Recycling Manager Senior Accountant I

LEVEL III

Energy Management Engineer Engineer - Civil Financial Specialist to the CFO Senior Project Manager

390


Appendix C-4 Transportation Department - Laborer’s Local 942 Union

Current Salary Ranges

New employees start at the “A” step and move to the next step on July 1st of each year, provided satisfactory performance. This step progression occurs on an annual basis until the final step is achieved.

Wages and Classifications

Transit Supervisor $ 30.93 57 Transit Driver, Transit Extraboard, Transit Servicer 27.31 56 Customer Service Representative 22.58 SCHE Customer Service Representative $ 22.58 SCHE Van Tran Driver, Van Tran Extraboard 21.30 DRIV Maintenance Supervisor $ 35.73 59 Mechanic – Light & Heavy 32.56 58 Mechanic Helper 17.96 55

.

Vehicle Fleet Maintenance Division

Public Transportation Division Transit Section

Public Transportation Division Van Tran Section

391

New employees salary is established in the A1-F6 range of the appropriate level, DOE. On July 1, employees are moved to the next step of their grade, provided satisfactory performance. Movement continues until the employee reaches the last grade/step in the level.


Appendix C-5

ASEA Exempt Professional Salary Levels

Level Minimum Midpoint Maximum I $ 58,560 $ 69,370 $ 83,735 II 70,760 83,822 101,180 III 82,960 98,273 118,626 IV 91,501 108,390 130,838 V 100,039 118,506 143,047

LEVEL I

Animal Shelter Operations Supervisor Chena Lake Manager

LEVEL II

Administrative Manager Air Quality Manager Aquatics Manager Assistant Treasury & Budget Manager Emergency Services Administrator

General Ledger Accountant General Services Manager Grants Accountant II Land Manager Library Technology Services Manager

Parks Maintenance Manager Records Manager Senior Accountant II

LEVEL III

Animal Control Manager Applications Support Manager Asst Solid Waste Mgr - Engineer Chief Accountant Collection Services Manager

Community Services Manager Deputy Assessor Deputy Planning Director Emergency Manager Network Services Manager

Parks Superintendent Recreation Superintendent Pioneer Park Manager Transportation Manager Treasury & Budget Manager

LEVEL IV

Architect/Engineer Chief Building Engineer Controller

Design & Construction Manager Rural Services Engineer/Manager Maintenance Division Manager

Solid Waste Manager

LEVEL V

Borough Assessor Chief Procurement Officer Community Planning Director Computer Services Director

Emergency Operations Director Library Director Parks & Recreation Director Public Works Director

Transportation Director

392


Appendix C-6

Confidential Non-Exempt Current Salary Ranges

New employees start at the “A” step, and move to the next step on July 1 of each year, provided satisfactory performance. This step progression occurs on an annual basis until the final step in grade is achieved.

Positions Pay “A” Step Entry Level

Range Hourly

1 18.92

2 19.45

3 20.08

4 20.97

5 21.57

6 22.33

7 23.12 Risk Technician

8 23.93 Personnel Payroll Assistant

9 24.78 Administrative Assistant IV

10 26.11 Personnel/Payroll Technician III, Senior Risk Technician

11 26.98 Legal Assistant I, Occupational Health & Safety Technician

12 27.98 Personnel Assistant, Executive Administrative Assistant

13 28.94 Claims Administrator

14 29.99 Executive Communications Specialist

15 31.20 Legal Assistant II

16 32.32

17 33.55 18 34.83 19 36.05 20 37.30 21 38.61 22 39.91

393

New employees salary is established in the A1-F6 range of the appropriate level, DOE. On July 1, employees are moved to the next step of their grade, provided satisfactory performance. This step progression occurs annually until the final step in grade is achieved.


Appendix C-7

Confidential & Appointed Exempt Professional Salary Levels

Level Minimum Midpoint Maximum I $ 58,560 $ 69,370 $ 83,735 II 70,760 83,822 101,180 III 82,960 98,273 118,626 IV 91,501 108,390 130,838 V 100,039 118,506 143,047

APT1 89,843 106,428 128,466 APT2 108,375 128,382 154,967

LEVEL I

LEVEL II

Claims Adjuster

LEVEL III Personnel/Payroll Manager Risk Manager

LEVEL IV

Assistant Borough Attorney

LEVEL V Chief Financial Officer Human Resources Director

APT1 (APPOINTED)

Deputy Borough Clerk Special Assistant to the Mayor

APT2 (APPOINTED)

Borough Attorney Borough Clerk Chief of Staff

The Borough Mayor is excluded from the above schedule, but a 0.4% CPI shall be applied to the annual wage.

394


Appendix D - 1Maximum Property Tax Computation

Solid WasteAreawide Non-Areawide Collections Air Park

A.1. 2016 Property Taxes Levied Before Mandatory Exemptions 106,398,099$ 3,259,442$ 9,051,912$ -$

Less: Exemptions for Senior Citizens/Veterans/Widows & Widowers 8,192,616$ 277,937 763,749 -

2016 Property Taxes Levied Net of Mandatory Exemptions 98,205,483$ 2,981,504 8,288,163 -

Adjustment for Prior Years' Excess Property Tax (Note 1) -$ - (882) -

2016 Property Taxes Levied, as Adjusted 98,205,483$ 2,981,504$ 8,287,281$ -$

A.2. Hotel - Motel Tax Estimate for FY 2017 1,775,000$ - - -

Alcoholic Beverage Tax Estimated FY 2017 1,000,000$ - - -

Tobacco Distribution Excise Tax Estimated FY 2017 1,450,000$ - - -

FY 2016 Use of Fund Balance Designated as a Tax Reduction by the Assembly [FNSBC 8.04.280 C.] 2,173,600$ - - -

104,604,083$ 2,981,504$ 8,287,281$ -$

B. Less: Taxes to Pay Debt Service in FY 2017 6,793,869 - - -

C. Total of All 2016 Taxes plus FY17 Use of FB Designated as a Tax

Reduction, excluding Taxes to Pay FY17 Debt Service 97,810,214$ 2,981,504$ 8,287,281$ -$

D. Plus: Adjustment for Inflation [2016 Inflation Rate Using theAnchorage Consumer Price Index - Urban = 0.40%] 0.40% 391,241$ 11,926$ 33,149$ -$

E. 2017 Maximum Tax Revenue Allowed, Before Exclusions 98,201,454$ 2,993,430 8,320,430 -

F. Plus: Exclusions for

1. Taxes on New Construction / Annexations 2,190,226$ 64,019 206,886 -

2. FY 2018 Debt Service less Reimbursements (adjmt for FY17 veto) 8,504,481$ - - -

3. Voter Approved Services

- Additional operating costs -$ - - -

- Annual long-term maintenance costs -$

- Service area tax cap adjustments -$ - - -

- Hotel-Motel Taxes transferred to the Hotel-Motel Room Tax

Fund [FNSBC 8.04.280 B.]: -$ - - -

Less: FY 2017 (1,153,750)$ - - -

Plus: FY 2018 1,225,250$ - - -

4. Judgments Paid in FY 2017 -$ - - -

5. Special Appropriations on an Emergency Basis -$ - - - 6. Taxes Levied by the Assembly for the Service Area

Administrative Fee [FNSBC 14.04.190 B.1.] -$ - - 495

G. 2017 MAXIMUM TAX REVENUE ALLOWED (for FY 2018 Budget) 108,967,661$ 3,057,449 8,527,316 495

Less: Estimated Hotel-Motel Taxes FY 2018 (1,885,000)$ - - -

Less: Estimated Alcoholic Beverage Tax FY 2018 (1,005,000)$ - - -

Less: Estimated Tobacco Distribution Excise Tax FY 2018 (1,455,000)$

Less: Estimated Marijuana & Marijuana Sales Product Tax FY 2018 (100,000)$ - - -

2017 MAXIMUM PROPERTY TAX REVENUE (for FY 2018 Budget) 104,522,661$ 3,057,449$ 8,527,316$ 495$

Note 1: For tax levy purposes, these Exemptions are estimated.Due to these estimations, excess taxes may be levied unintentionally.Any excess levy in a tax year is adjusted for in the succeeding year.

395



A.1. 2016 Property Taxes Levied Before Mandatory Exemptions

Less: Exemptions for Senior Citizens/Veterans/Widows & Widowers

2016 Property Taxes Levied Net of Mandatory Exemptions

Adjustment for Prior Years' Excess Property Tax (Note 1)

2016 Property Taxes Levied, as Adjusted

A.2. Hotel - Motel Tax Estimate for FY 2017

Alcoholic Beverage Tax Estimated FY 2017

Tobacco Distribution Excise Tax Estimated FY 2017

FY 2016 Use of Fund Balance Designated as a Tax Reduction by the Assembly [FNSBC 8.04.280 C.]

B. Less: Taxes to Pay Debt Service in FY 2017


Reduction, excluding Taxes to Pay FY17 Debt Service

D. Plus: Adjustment for Inflation [2016 Inflation Rate Using theAnchorage Consumer Price Index - Urban = 0.40%] 0.40%

E. 2017 Maximum Tax Revenue Allowed, Before Exclusions


1. Taxes on New Construction / Annexations

2. FY 2018 Debt Service less Reimbursements (adjmt for FY17 veto)


- Additional operating costs

- Annual long-term maintenance costs

- Service area tax cap adjustments


Fund [FNSBC 8.04.280 B.]:

Less: FY 2017

Plus: FY 2018

4. Judgments Paid in FY 2017

5. Special Appropriations on an Emergency Basis6. Taxes Levied by the Assembly for the Service Area

Administrative Fee [FNSBC 14.04.190 B.1.]

G. 2017 MAXIMUM TAX REVENUE ALLOWED (for FY 2018 Budget)

Less: Estimated Hotel-Motel Taxes FY 2018

Less: Estimated Alcoholic Beverage Tax FY 2018

Less: Estimated Tobacco Distribution Excise Tax FY 2018

Less: Estimated Marijuana & Marijuana Sales Product Tax FY 2018

2017 MAXIMUM PROPERTY TAX REVENUE (for FY 2018 Budget)


Arctic BallaineAirway Fox Aztec Lake

18,903$ 7,892$ 40,120$ 41,980$

4,122 1,943 4,939 10,742

14,782 5,948 35,181 31,238

(1) - - -

14,781$ 5,948$ 35,181$ 31,238$

- - - -

- - - -

- - - -

- - - -

14,781$ 5,948$ 35,181$ 31,238$

- - - -

14,781$ 5,948$ 35,181$ 31,238$

59$ 24$ 141$ 125$

14,840 5,972 35,322 31,363

- - 1,849 26

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - -

- - - -

14,840 5,972 37,171 31,389

- - - -

- - - -

- - - -

14,840$ 5,972$ 37,171$ 31,389$

396


























Less: FY 2017

Plus: FY 2018











Bears Becker BirchDen Ridge Hill Bluebird

-$ 155,578$ 164,990$ 12,586$

- 19,707 19,218 3,728

- 135,871 145,772 8,858

- - (23) -

-$ 135,871$ 145,749$ 8,858$

- - - -

- - - -

- - - -

- - - -

-$ 135,871$ 145,749$ 8,858$

- - - -

-$ 135,871$ 145,749$ 8,858$

-$ 543$ 583$ 35$

- 136,415 146,332 8,893

- 581 1,498 -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - -

- - - -

- - - -

- 136,996 147,830 8,893

- - - -

- - - -

- - - -

-$ 136,996$ 147,830$ 8,893$

397


























Less: FY 2017

Plus: FY 2018











Borda Chena ChenaRoad Brookside Goldstream Fire Hills Road

38,956$ 11,417$ 1,801,565$ 133,985$

4,391 1,677 176,932 10,751

34,565 9,740 1,624,633 123,234

(11) - - (13)

34,554$ 9,740$ 1,624,633$ 123,221$

- - - -

- - - -

- - - -

- - - -

34,554$ 9,740$ 1,624,633$ 123,221$

- - - -

34,554$ 9,740$ 1,624,633$ 123,221$

138$ 39$ 6,499$ 493$

34,692 9,779 1,631,131 123,714

1,038 408 24,534 2,015

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

35,730 10,187 1,655,665 125,729

- - - -

- - - -

- - - -

35,730$ 10,187$ 1,655,665$ 125,729$

398


























Less: FY 2017

Plus: FY 2018











Chena Chena ChenaMarina Point Spur College

35,196$ 161,676$ 61,414$ 543,698$

3,373 6,813 9,735 62,303

31,823 154,862 51,679 481,395

(13) - - (85)

31,810$ 154,862$ 51,679$ 481,310$

- - - -

- - - -

- - - -

- - - -

31,810$ 154,862$ 51,679$ 481,310$

- - - -

31,810$ 154,862$ 51,679$ 481,310$

127$ 619$ 207$ 1,925$

31,938 155,482 51,886 483,235

817 3,613 840 7,546

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

32,755 159,095 52,726 490,781

- - - -

- - - -

- - - -

32,755$ 159,095$ 52,726$ 490,781$

399


























Less: FY 2017

Plus: FY 2018











College Cooper Cordes CrippleHills Estates Drive Creek

35,711$ 36,565$ 34,503$ 91,270$

6,026 2,907 4,985 6,973

29,685 33,658 29,518 84,296

- - (1) (13)

29,685$ 33,658$ 29,517$ 84,283$

- - - -

- - - -

- - - -

- - - -

29,685$ 33,658$ 29,517$ 84,283$

- - - -

29,685$ 33,658$ 29,517$ 84,283$

119$ 135$ 118$ 337$

29,804 33,793 29,635 84,621

127 1,739 115 1,056

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

29,931 35,532 29,750 85,677

- - - -

- - - -

- - - -

29,931$ 35,532$ 29,750$ 85,677$

400


























Less: FY 2017

Plus: FY 2018











Deep Diane Drake EdanellaForest Subdivision Estates Heights

30,597$ 4,578$ 9,982$ 59,595$

3,878 561 654 9,847

26,718 4,017 9,328 49,749

- (4) (5) -

26,718$ 4,013$ 9,323$ 49,749$

- - - -

- - - -

- - - -

- - - -

26,718$ 4,013$ 9,323$ 49,749$

- - - -

26,718$ 4,013$ 9,323$ 49,749$

107$ 16$ 37$ 199$

26,825 4,029 9,360 49,948

41 41 - 197

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

26,866 4,070 9,360 50,145

- - - -

- - - -

- - - -

26,866$ 4,070$ 9,360$ 50,145$

401


























Less: FY 2017

Plus: FY 2018











Ester EsterLump Volunteer Fire Fairfields Fairhill

50,274$ 567,611$ 20,752$ 15,454$

12,982 67,093 2,661 2,464

37,292 500,517 18,091 12,991

(4) (76) (2) -

37,288$ 500,441$ 18,089$ 12,991$

- - - -

- - - -

- - - -

- - - -

37,288$ 500,441$ 18,089$ 12,991$

- - - -

37,288$ 500,441$ 18,089$ 12,991$

149$ 2,002$ 72$ 52$

37,438 502,443 18,161 13,043

1,070 13,612 105 166

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

38,508 516,055 18,266 13,209

- - - -

- - - -

- - - -

38,508$ 516,055$ 18,266$ 13,209$

402


























Less: FY 2017

Plus: FY 2018











Golden GoldstreamFairwest Garden Valley Alaska

31,156$ 58,187$ 19,149$ 35,861$

4,356 7,132 - 3,963

26,800 51,055 19,149 31,897

- - - (5)

26,800$ 51,055$ 19,149$ 31,892$

- - - -

- - - -

- - - -

- - - -

26,800$ 51,055$ 19,149$ 31,892$

- - - -

26,800$ 51,055$ 19,149$ 31,892$

107$ 204$ 77$ 128$

26,907 51,259 19,225 32,020

65 1,184 164 170

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

26,972 52,443 19,389 32,190

- - - -

- - - -

- - - -

26,972$ 52,443$ 19,389$ 32,190$

403


























Less: FY 2017

Plus: FY 2018











Goldstream Granola GriemeMoose Creek Gordon Estates Road

72,488$ 72,156$ 9,366$ 28,153$

3,874 9,392 1,795 1,379

68,614 62,765 7,571 26,773

- - - -

68,614$ 62,765$ 7,571$ 26,773$

- - - -

- - - -

- - - -

- - - -

68,614$ 62,765$ 7,571$ 26,773$

- - - -

68,614$ 62,765$ 7,571$ 26,773$

274$ 251$ 30$ 107$

68,889 63,016 7,601 26,880

2,468 436 119 26

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

71,357 63,452 7,720 26,906

- - - -

- - - -

- - - -

71,357$ 63,452$ 7,720$ 26,906$

404


























Less: FY 2017

Plus: FY 2018











Herning HorseshoeHaystack Hills Hopeless Downs

52,774$ 37,863$ 31,895$ 34,820$

5,823 6,706 4,510 7,290

46,950 31,157 27,384 27,530

- (4) (1) (2)

46,950$ 31,153$ 27,383$ 27,528$

- - - -

- - - -

- - - -

- - - -

46,950$ 31,153$ 27,383$ 27,528$

- - - -

46,950$ 31,153$ 27,383$ 27,528$

188$ 125$ 110$ 110$

47,138 31,278 27,493 27,638

332 221 320 128

- - - -

- - - -

- - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

47,470 31,499 27,813 27,766

- - - -

- - - -

- - - -

47,470$ 31,499$ 27,813$ 27,766$

405


























Less: FY 2017

Plus: FY 2018











Jennifer Jones JoyDrive Road Road Keeney

7,551$ 85,051$ 10,538$ 2,930$

1,004 7,741 886 527

6,547 77,310 9,651 2,403

- (3) (2) (1)

6,547$ 77,307$ 9,649$ 2,402$

- - - -

- - - -

- - - -

- - - -

6,547$ 77,307$ 9,649$ 2,402$

- - - -

6,547$ 77,307$ 9,649$ 2,402$

26$ 309$ 39$ 10$

6,574 77,616 9,688 2,412

337 1,003 96 27

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

6,911 78,619 9,784 2,439

- - - -

- - - -

- - - -

6,911$ 78,619$ 9,784$ 2,439$

406


























Less: FY 2017

Plus: FY 2018











Kris LakloeyKendall Keystone Kringle Hill

17,418$ 20,085$ 19,890$ 63,996$

4,034 1,453 2,273 9,841

13,384 18,632 17,617 54,155

(1) - - -

13,383$ 18,632$ 17,617$ 54,155$

- - - -

- - - -

- - - -

- - - -

13,383$ 18,632$ 17,617$ 54,155$

- - - -

13,383$ 18,632$ 17,617$ 54,155$

54$ 75$ 70$ 217$

13,437 18,707 17,687 54,372

68 1,420 93 144

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

13,505 20,127 17,780 54,516

- - - -

- - - -

- - - -

13,505$ 20,127$ 17,780$ 54,516$

407


























Less: FY 2017

Plus: FY 2018











Lee LooseLane Moose Martin McCloud

8,444$ 9,553$ 47,977$ 31,456$

447 2,119 2,610 1,456

7,997 7,434 45,367 30,000

- (1) (1) -

7,997$ 7,433$ 45,366$ 30,000$

- - - -

- - - -

- - - -

- - - -

7,997$ 7,433$ 45,366$ 30,000$

- - - -

7,997$ 7,433$ 45,366$ 30,000$

32$ 30$ 181$ 120$

8,029 7,463 45,548 30,120

8 37 2,384 2,310

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

8,037 7,500 47,932 32,430

- - - -

- - - -

- - - -

8,037$ 7,500$ 47,932$ 32,430$

408


























Less: FY 2017

Plus: FY 2018











McGrath McKinley Mellow MillerEstates View Woods Hill

92,526$ 9,395$ 21,270$ 76,656$

11,375 1,351 3,532 5,611

81,151 8,044 17,738 71,045

- - - (4)

81,151$ 8,044$ 17,738$ 71,041$

- - - -

- - - -

- - - -

- - - -

81,151$ 8,044$ 17,738$ 71,041$

- - - -

81,151$ 8,044$ 17,738$ 71,041$

325$ 32$ 71$ 284$

81,476 8,076 17,809 71,326

488 5 465 1,459

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

81,964 8,081 18,274 72,785

- - - -

- - - -

- - - -

81,964$ 8,081$ 18,274$ 72,785$

409


























Less: FY 2017

Plus: FY 2018











Moose MooseCreek Meadows Mt. View Murphy

19,043$ 99,469$ 37,374$ 17,331$

1,375 11,854 7,965 544

17,668 87,615 29,409 16,787

- - - (1)

17,668$ 87,615$ 29,409$ 16,786$

- - - -

- - - -

- - - -

- - - -

17,668$ 87,615$ 29,409$ 16,786$

- - - -

17,668$ 87,615$ 29,409$ 16,786$

71$ 350$ 118$ 67$

17,739 87,965 29,527 16,853

69 1,466 111 707

- - - -

- - - -

28,778 - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

46,586 89,431 29,638 17,560

- - - -

- - - -

- - - -

46,586$ 89,431$ 29,638$ 17,560$

410


























Less: FY 2017

Plus: FY 2018











Newby North North StarMusk Ox Park Ridge Volunteer Fire

49,675$ 22,761$ 17,220$ 2,302,990$

9,193 3,891 2,161 264,931

40,481 18,870 15,059 2,038,059

- (8) - -

40,481$ 18,862$ 15,059$ 2,038,059$

- - - -

- - - -

- - - -

- - - -

40,481$ 18,862$ 15,059$ 2,038,059$

- - - -

40,481$ 18,862$ 15,059$ 2,038,059$

162$ 75$ 60$ 8,152$

40,643 18,937 15,119 2,046,212

1,139 43 84 28,066

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

41,782 18,980 15,203 2,074,278

- - - -

- - - -

- - - -

41,782$ 18,980$ 15,203$ 2,074,278$

411


























Less: FY 2017

Plus: FY 2018











O'Connor OldCreek Wood Our Parksridge

136,350$ 21,629$ 6,238$ 16,165$

1,624 4,979 1,267 458

134,726 16,650 4,971 15,708

(3) - - -

134,723$ 16,650$ 4,971$ 15,708$

- - - -

- - - -

- - - -

- - - -

134,723$ 16,650$ 4,971$ 15,708$

- - - -

134,723$ 16,650$ 4,971$ 15,708$

539$ 67$ 20$ 63$

135,262 16,717 4,991 15,771

573 558 597 377

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

135,835 17,275 5,588 16,148

- - - -

- - - -

- - - -

135,835$ 17,275$ 5,588$ 16,148$

412


























Less: FY 2017

Plus: FY 2018











Peede Ctry PolarEstates Pinestream Pleasureland Heights

10,680$ 40,342$ 10,283$ 24,557$

883 5,228 1,290 2,765

9,798 35,115 8,993 21,793

(1) - (1) -

9,797$ 35,115$ 8,992$ 21,793$

- - - -

- - - -

- - - -

- - - -

9,797$ 35,115$ 8,992$ 21,793$

- - - -

9,797$ 35,115$ 8,992$ 21,793$

39$ 140$ 36$ 87$

9,836 35,255 9,028 21,880

297 25,657 19 40

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

10,133 60,912 9,047 21,920

- - - -

- - - -

- - - -

10,133$ 60,912$ 9,047$ 21,920$

413


























Less: FY 2017

Plus: FY 2018











Prospect ReedPotlatch Park Acres Ridgecrest

16,727$ 11,145$ 12,295$ 3,603$

1,515 2,189 1,573 609

15,213 8,957 10,722 2,994

- (1) (1) (1)

15,213$ 8,956$ 10,721$ 2,993$

- - - -

- - - -

- - - -

- - - -

15,213$ 8,956$ 10,721$ 2,993$

- - - -

15,213$ 8,956$ 10,721$ 2,993$

61$ 36$ 43$ 12$

15,274 8,991 10,764 3,005

502 16 7,076 40

- - - -

- - - -

- - 7,470 -

- - - -

- - - -

- - - -

- -

- -

- - - -

15,776 9,007 25,310 3,045

- - - -

- - - -

- - - -

15,776$ 9,007$ 25,310$ 3,045$

414


























Less: FY 2017

Plus: FY 2018











Salchaket Scenic SecludedHeights Heights Seavy Acres

5,393$ 25,000$ 12,559$ 16,228$

- 3,115 1,158 2,345

5,393 21,885 11,401 13,883

- (2) - -

5,393$ 21,883$ 11,401$ 13,883$

- - - -

- - - -

- - - -

- - - -

5,393$ 21,883$ 11,401$ 13,883$

- - - -

5,393$ 21,883$ 11,401$ 13,883$

22$ 88$ 46$ 56$

5,415 21,970 11,447 13,939

596 194 10 58

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

6,011 22,164 11,457 13,997

- - - -

- - - -

- - - -

6,011$ 22,164$ 11,457$ 13,997$

415


























Less: FY 2017

Plus: FY 2018











Serendipity Six Mile Smallwood SmithHill Village Trail Ranch

8,779$ 12,282$ 18,256$ 10,413$

1,240 1,844 2,467 1,047

7,538 10,438 15,789 9,366

- (2) - -

7,538$ 10,436$ 15,789$ 9,366$

- - - -

- - - -

- - - -

- - - -

7,538$ 10,436$ 15,789$ 9,366$

- - - -

7,538$ 10,436$ 15,789$ 9,366$

30$ 42$ 63$ 37$

7,568 10,477 15,852 9,404

- 199 140 60

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

7,568 10,676 15,992 9,464

- - - -

- - - -

- - - -

7,568$ 10,676$ 15,992$ 9,464$

416


























Less: FY 2017

Plus: FY 2018











Spring Spruce Steamboat Steese Glade Acres Landing Volunteer Fire

61,908$ 8,818$ 27,199$ 1,831,569$

7,329 1,000 4,961 214,580

54,579 7,818 22,238 1,616,989

- (1) - -

54,579$ 7,817$ 22,238$ 1,616,989$

- - - -

- - - -

- - - -

- - - -

54,579$ 7,817$ 22,238$ 1,616,989$

- - - -

54,579$ 7,817$ 22,238$ 1,616,989$

218$ 31$ 89$ 6,468$

54,797 7,848 22,327 1,623,457

377 3 427 21,502

- - - -

- - - -

- - 13,000 -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

55,174 7,851 35,754 1,644,959

- - - -

- - - -

- - - -

55,174$ 7,851$ 35,754$ 1,644,959$

417


























Less: FY 2017

Plus: FY 2018











Straight Summit Sunny HillsCreek Summerwood Drive Terrace

21,881$ 52,677$ 165,479$ 43,290$

1,019 5,075 20,305 7,367

20,862 47,602 145,174 35,923

- - (27) -

20,862$ 47,602$ 145,147$ 35,923$

- - - -

- - - -

- - - -

- - - -

20,862$ 47,602$ 145,147$ 35,923$

- - - -

- 20,862$ 47,602$ 145,147$ 35,923$

83$ 190$ 581$ 144$

20,945 47,793 145,728 36,066

62 1,739 3,281 1,604

- - - -

- - -

- - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

21,007 49,532 149,009 37,670

- - - -

- - - -

- - - -

21,007$ 49,532$ 149,009$ 37,670$

418


























Less: FY 2017

Plus: FY 2018











Sunrise Tan Terra Thomas Timberlane

16,095$ 44,897$ 15,963$ 10,060$

2,022 6,729 2,000 1,475

14,074 38,168 13,962 8,585

(2) (7) - (1)

14,072$ 38,161$ 13,962$ 8,584$

- - - -

- - - -

- - - -

- - - -

14,072$ 38,161$ 13,962$ 8,584$

- - - -

14,072$ 38,161$ 13,962$ 8,584$

56$ 153$ 56$ 34$

14,128 38,314 14,018 8,618

48 1,071 267 -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

14,176 39,385 14,285 8,618

- - - -

- - - -

- - - -

14,176$ 39,385$ 14,285$ 8,618$

419


























Less: FY 2017

Plus: FY 2018











Twenty Three UniversityTungsten Mile Slough Ullrhaven Fire

60,871$ 52,456$ 6,341$ 3,248,237$

4,571 3,859 1,415 296,218

56,300 48,597 4,926 2,952,019

- - - -

56,300$ 48,597$ 4,926$ 2,952,019$

- - - -

- - - -

- - - -

- - - -

56,300$ 48,597$ 4,926$ 2,952,019$

- - - -

56,300$ 48,597$ 4,926$ 2,952,019$

225$ 194$ 20$ 11,808$

56,525 48,791 4,946 2,963,827

1,230 2,351 - 52,343

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

57,755 51,142 4,946 3,016,170

- - - -

- - - -

- - - -

57,755$ 51,142$ 4,946$ 3,016,170$

420


























Less: FY 2017

Plus: FY 2018











University Univ. West Vienna Heights Street Light Woods

73,249$ 81,740$ 29,505$

10,545 10,132 1,419

62,704 71,607 28,086

(13) (38) (10)

62,691$ 71,569$ 28,076$

- - -

- - -

- - -

- - -

62,691$ 71,569$ 28,076$

- - -

62,691$ 71,569$ 28,076$

251$ 286$ 112$

62,942 71,855 28,188

182 3,359 34

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

63,124 75,214 28,222

- - -

- - -

- - -

63,124$ 75,214$ 28,222$

421


























Less: FY 2017

Plus: FY 2018











Violet VistaViewpointe Drive Gold

23,609$ 96,268$ 52,223$

3,326 14,411 3,690

20,283 81,857 48,533

(3) - (2)

20,280$ 81,857$ 48,531$

- - -

- - -

- - -

- - -

20,280$ 81,857$ 48,531$

- - -

20,280$ 81,857$ 48,531$

81$ 327$ 194$

20,361 82,184 48,725

3 1,537 669

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

20,364 83,721 49,394

- - -

- - -

- - -

20,364$ 83,721$ 49,394$

422


























Less: FY 2017

Plus: FY 2018











VueCrest Whitman Wildview

47,424$ 5,999$ 250,544$

5,007 777 30,131

42,417 5,222 220,413

- (1) -

42,417$ 5,221$ 220,413$

- - -

- - -

- - -

- - -

42,417$ 5,221$ 220,413$

- - -

42,417$ 5,221$ 220,413$

170$ 21$ 882$

42,587 5,241 221,294

450 201 1,132

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

43,037 5,442 222,426

- - -

- - -

- - -

43,037$ 5,442$ 222,426$

423


























Less: FY 2017

Plus: FY 2018











Woodland Yak TOTAL

3,109$ 96,896$ 133,317,997$

207 6,884 10,814,151

2,902 90,011 122,503,845

- (27) (1,311)

2,902$ 89,984$ 122,502,534

- - 1,775,000

- - 1,000,000

- - 1,450,000

- - 2,173,600

2,902$ 89,984$ 128,901,134

- - 6,793,869

-

2,902$ 89,984$ 122,107,265

12$ 360$ 488,429

2,914 90,344 122,595,694

- 770 2,703,478

- - 8,504,481

-

- - -

- - 49,248

-

- - -

- - (1,153,750)

- - 1,225,250

- - -

- - -

- - 495

2,914 91,114 133,924,896

- - (1,885,000)

- - (1,005,000)

(1,455,000)

- - (100,000)

2,914$ 91,114$ 129,479,896$

424


Appendix D - 2Required Property Tax Differential Tax Zone

Potlatch Murphy Moose - Heritage Hills Yellowknife Mountain * TOTAL

A.1. 2016 Property Taxes Levied Before Mandatory Exemptions 3,678$ 9,869$ -$ 13,547$

Less: Exemptions for Senior Citizens/Veterans/Widows & Widowers -$ - - - 2016 Property Taxes Levied Net of Mandatory Exemptions 3,678$ 9,869$ -$ 13,547 Adjustment for Prior Years' Excess Property Tax (Note 1) -$ - - -

2016 Property Taxes Levied, as Adjusted 3,678$ 9,869$ -$ 13,547

A.2. Hotel - Motel Tax Estimate for FY 2016 -$ - - -

Alcoholic Beverage Tax Estimated FY 2016 -$ - - -

Tobacco Distribution Excise Tax Estimated FY 2016 -$ - - -

FY 2016 Use of Fund Balance Designated as a Tax Reduction by the Assembly [FNSBC 3.08.140 C.] -$ - - -

3,678$ 9,869$ -$ 13,547

B. Less: Taxes to Pay Debt Service in FY 2016 - - - - -

C. Total of All 2015 Taxes plus FY16 Use of FB Designated as a Tax - Reduction, excluding Taxes to Pay FY16 Debt Service 3,678$ 9,869$ 5,280$ 18,827

D. Plus: Adjustment for Inflation [2015 Inflation Rate Using theAnchorage Consumer Price Index - Urban = 0.00%] 0.00% -$ -$ -$ -

E. 2016 Maximum Tax Revenue Allowed, Before Exclusions 3,678$ 9,869$ 5,280$ 18,827


1. Taxes on New Construction / Annexations -$ - - -

2. FY 2017 Debt Service less FY 2017 State Reimbursements -$ - - -

3. Voter Approved Services - - -

- Additional operating costs -$ - - -

- Annual long-term maintenance costs -$ - - -

- Service area tax cap adjustments -$ - - -

- Hotel-Motel Taxes transferred to the Hotel-Motel Room Tax -

Fund [FNSBC 3.08.140 B.]: -$ - - -

Less: FY 2016 -$ - - -

Plus: FY 2017 -$ - - -

4. Judgments Paid in FY 2016 -$ - - -

5. Special Appropriations on an Emergency Basis -$ - - - 6. Taxes Levied by the Assembly for the Service Area -

Administrative Fee [FNSBC 14.01.161 B.1.] -$ - - -

G. 2016 MAXIMUM TAX REVENUE ALLOWED (for FY 2017 Budget) 3,678$ 9,869$ 5,280$ 18,827

Less: Estimated Hotel-Motel Taxes FY 2017 -$ - - - Less: Estimated Alcoholic Beverage Tax FY 2017 -$ - - - Less: Estimated Tobacco Distribution Excise Tax FY 2017 -$ - - -

2016 MAXIMUM PROPERTY TAX REVENUE (for FY 2017 Budget) 3,678$ 9,869$ 5,280$ 18,827$


425


Borough-wide Fees

Audio USB/CD of Public Meetings $15.00Budget/CAFR CD 15.00 CD (other-records request) 15.00 Copying/scanning fee (letter or legal) 0.25 Copying/scanning fee (11"x17") 0.50 Color copying/scanning fee (letter or legal) 0.50 Color copying/scanning fee (11"x17") 1.00 Certification Copies (copies certified by the Borough) 2.00 Microfilm/Microfiche Copies First copy 1.00

Each additional copy 0.25

Assessing-Land Management FeesAnnual Rental, Sale

Leases Application Fee Processing Fee Price or Use Fee(Exclusive, long-term, possessory rights-20.16.020) Minimum term shall be 5 years. (Including communication sites) $100.00 (a) $500.00 min (c,d) FMR (e)


Appraisal Fee (in-house) $85.00/hourAnnual Rental, Sale

Land Sales Application Fee Processing Fee Price or Use FeeAssumption of Deed of Trust $100.00 $250.00Direct Sales (g) $100.00 $250 min FMV (e)


Auction & Over the Counter Closings N/A $250.00 (f)

Credit Report Processing fees for financing through FNSBPer Person $25.00Business Will vary (o)

Appraisal Fee (in-house) $85.00 per hour

Easements Application Fee Processing Fee Price or Use Fee(Non-possessory rights - 20.16.030)

Public, Non-Exclusive Road and Utility Easements $100.00 (a) $500.00 min (h,i,j) FMR (e,q)


Private, Exclusive Easement $100.00 (a) $500.00 min (j) FMR (e,q) Additional Processing Fee

For Staff Time Beyond 50 Hours $50.00/hour (b)Penalty Charge for early entry without prior FNSB approval $50.00/dayAppraisal fee (in-house) $85.00/hour

Appendix E - User Fee Schedule

A fee for copying/scanning, responding to a public records request that is less than $5 (monthly cumulative amount) will bewaived because the fee is less than the cost to the Borough to arrange for payment.The Mayor may authorize user-fee discounts in connection with special events and/or promotional activities, as long as thosediscounts are offered on a legally permissible basis and available to all members of the public who are similarly situated.

426



Assessing-Land Management (Continued) FeesMonthly Rental, Sale Annual Rental, Sale

Licenses Application Fee Processing Fee Price or Use Fee Price or Use FeeTemporary Use License (TUL )

Low Impact (k ) $100.00 (a,q) $250.00 (q) $50.00/mo $450.00/yr (j,h,q)Temporary Access

License (TAL ) $100.00 (a,q) $250.00 (q) $50.00/mo $450.00/yr (j,h,q)

Mining and/or Mining AccessUse License (20.16.090 A-K) $100.00 (a) N/A (j,m)Penalty Charge for early entry without prior FNSB approval $50.00/day

Natural Resources and Materials Annual Rental, Sale

Commercial Sales Application Fee Processing Fee Price or Use Fee(Terms of Commercial sales are fixedby Assembly resolution (20.16.040 F&G) FMV in

Gravel Extraction $100.00 (a) $250.00 min (b) place (l,p)FMV in

Commercial Firewood 10% of Appraised Value place (l)Timber (Saw Timber & FMV in

house logs OTC) 10% of Appraised Value place (l)

Annual Rental, Sale Personal Use (20.16.040 A) Application Fee Processing Fee Price or Use Fee

Gravel (max 2,000 CY/ $3.00/cubic person/year) N/A N/A yd in place

Firewood (max 20 cords/ person/year) N/A N/A $10.00/cord

Timber and/or House Logs FMV in (max 10,000 board feet per person $100.00 (a) $250.00 min (b) place (l)

per year)

Annual Rental, Sale Other Price or Use Fee

Maps: Plat/map copies Xerox engineering copier $6.00/mapn

Technical information by CD $50.00 eachn

Explanationsa.b.c.d.

e.

f.g.h.

Accompanied by an application describing the proposed use, term and property improvement plan.Fee dependent on use, location, degree of staff involvement (beyond 50 hours), and cost of recordation, etc.Resolution with Assembly approval required as per 20.16.020 B.Survey of Improvements may be required at lessee’s expense as per 20.16.020 F. All surveying and platting shall be inaccordance with FNSB Title 17 Subdivision standards.

FMV – fair market value and FMR – fair market rental shall be determined by 20.04.010, the cost of a fee appraisal may beborne by the applicant.Auction and over the counter land sale processing fees include closing costs, staff time fees and recordation. Direct Sales parcels shall satisfy at least one criterion in the direct sale code 20.20.090 A & B. Easement, Temporary Use and/or Extraction Fees may be waived for a public agency or a public utility as per 20.16.040 C-040C or 050C.

427



Assessing-Land Management (Continued) FeesExplanations (Continued)i.

j.

k.

l.m.

n.o.p.q.

Clerk's Office FeesBoard of Adjustment Filing Fee and Cost Bond* (Appeal Fee $75.00 and Cost Bond $200.00; Cost Bond includes fee for audio recording of $275.00

any proceedings before the administrative body.)Board of Adjustment - Grandfather Rights (de novo) Appeal Fee* 75.00 Declaration of Candidacy Filing Fee* 25.00 Election Recount Application Deposit** 100.00

*Fee set in Fairbanks North Star Borough Code**Deposit set in Fairbanks North Star Borough Code

Community Planning FeesZoning Service †††

Rezone (Reduced Fee †) $1,000.00Conditional Use Permit 800.00 Telecommunications Tower CUP 2,000.00

Expert Review Telecom - CUP Actual Cost ($2,000.00 Deposit)Telecommunication Collocation/Modification Permit 350.00

(Section 6409(a) and Substantial Modification)Expert Review Collocation/Modification Actual Cost ($500.00 Deposit)

Variance/Highway Variance (fee waived ††) 800.00 Admin Variance 300.00 Verification of Sensitive Uses within buffers 250.00

Second attempt at verification of sensitive uses, and every time after 100.00 Appeals 200.00 Legal Non-Conforming (Grandfather Rights††††) without Hearing 25.00 Legal Non-Conforming (Grandfather Rights††††) with Hearing 25.00 Amnesty Relief††††† without Hearing 50.00 Amnesty Relief††††† with Hearing 200.00

Per 20.16.090 Compensation for mining access or exploration activities on land subject to a valid claim is reclamation andpayment for any commercial timber located thereon.For existing maps only – custom maps will not be created.Credit Reporting Fees for businesses will vary depending upon company structure and land sale type.Reclamation Fee of $0.25 per yard charged in addition to FMV.Where early entry has occurred without prior FNSB authorization, the potential for waiver of fees by the Mayor (h) will be forfeit.

If it is determined that a proposed use may cause damage to Borough land, the applicant shall post a bond in an amountsufficient to restore the land to reasonably the same condition.Low impact is defined as minimal use and minimal ground disturbance i.e. monitoring wells, use of existing access trails orroads. High impact is defined as substantial use and considerable ground disturbance, which may include excavation,clearing, construction or exploration.Fair Market Value (FMV) of resources in place shall be determined by common market rate for that resource.

A Public Access Easement must comply with FNSB Title 17 Subdivision standards. These costs are the Grantees'responsibility.

428



Community Planning (Continued) FeesZoning Service (continued) †††

Mobile Home Park PermitsMobile Home Park Permit-New 600.00 Mobile Home Park Permit-Annual Renewal (3-49 spaces) 200.00/yrMobile Home Park Permit-Annual Renewal (50-99 spaces) 300.00/yrMobile Home Park Permit-Annual Renewal (100+ spaces) 400.00/yr

Zoning Permits No ChargeFlood Zone Permits No ChargeFlood Determination Letter $50.00

Platting Service †††Preliminary Plat, Replat and Waiver (**exceptions to per lot fee) $750.00 plus $75.00/per lotPublic Row Vacation Plat (*reduced fee) 500.00 Public Utility Easement (P.U.E.) Vacation (for each vacation) 75.00 Preliminary Plat Variance (for each variance) 300.00 Final Plat (**exceptions to per lot fee) $300.00 plus $75.00 /per lotFinal Plat Review on third attempt and every time after 250.00 Final Plat Subdivision Improvement inspection on third attempt and

every time after (2 hr minimum Public Works Engineer) 240.00 Quick Plat (**exception to per lot fee) $350.00 plus $75.00 /per lotModifications of Approved Plats (Reduced Fee***) 400.00 Extensions of time on Approved Plats 200.00 Appeals 200.00 Street Renaming 200.00 Street Renaming for the purpose of Health and Safety No ChargeHistory of Subdivision Regulations CD 15.00

Admin Fees Non-Profit/Journalistic Public Agencies All OtherTitle 15 - Floodplain Management Ordinance $10.00Title 17 - Subdivision Ordinance 10.00 Title 18 - Zoning Ordinance 10.00 Bench Mark List 10.00 Recorded Plats List (Alpha, Chrono, Inst.#) 25.00 GIS Data Download/DVD $75.00 No Charge 150.00 Imagery Jump Drive - Pre 2012 125.00 No Charge 250.00 Imagery Jump Drive - 2012 125.00 No Charge 250.00 Lidar Jump Drive 125.00 No Charge 250.00 Electronic Recording Fees (plats and other documents) Actual Cost

Other FeesCommunity Research Quarterly $10.00Xerox Engineer Copier-plat/map copies 24" x 36" 6.00 Xerox Engineer Copier-plat/map copies 18" x 24" 4.00 11"x17" Color Copies (plats/maps) 1.00 8½"x14" Color Copies (plats/maps) 0.50 8½"x11" Color Copies (plats/maps) 0.50 Public Notice Signs: Security Deposit 200.00

429



Community Planning (Continued) FeesOther Fees (Continued)*$250 if Vacation is part of a preliminary plat, replat or waiver.**Plats that do not create additional lots are waived from the per lot fee.***50% Fee reduction for Quick Plats†No fee if rezoning a split zone parcel or rezoning a GU property to an appropriate residential zone if the rezone encompasses

at least 13 acres or 5 or more contiguous lots.††No Fee for Highway Project Variance requested by private property owners, if AKDOT & PF did not fulfill their statutory

responsibility of obtaining a variance.†††Refunds only allowed if application was accepted in error by Fairbanks North Star Borough staff or if the application is

withdrawn within 1 business day of the application submittal.††††No fee for Grandfather Rights Affirmation within one year of a rezone or code changes to setbacks or use. †††††The Amnesty Relief fee is offset by the Grandfather Rights fee if concurrent applications are brought; remainder of fee

for Amnesty Relief is due only if Grandfather Rights are not affirmed.

Emergency Operations FeesAnimal Control Fees

Dog adoptionSenior (7 years and older) 140.00Adult 200.00Puppy (6 months and younger) 300.00

Cat adoptionSenior (7 years and older) 60.00Adult 100.00Kitten (6 months and younger) 150.00

Rabies vaccination 15.00 Fine for expired rabies vaccination (FNSB Code 22.24.060) 35.00 Boarding, per day dogs/cats/small animals (FNSB Code 22.16.070) 15.00 Boarding, per day equine/large livestock (FNSB Code 22.16.070) 30.00 Animal trap rental (14 or fewer days) No ChargeAnimal trap rental (in excess of 14 days) 4.00/dayDog trap security deposit 150.00 Cat trap security deposit 50.00 Microchip placement 15.00 Cremations for veterinary hospitals 1.40/lbVeterinary services Actual costRabies vaccinations at clinic - walk in 15.00 Rabies vaccinations at clinic - pre-registered 9.00 Rabies vaccinations at clinic - Senior citizens - walk in 5.00 Rabies vaccinations at clinic - Senior citizens pre-registered No ChargeRedemption fee - dogs/cats - (FNSB Code 22.16.050) 60.00, 120.00, 180.00, 240.00, 300.00 Redemption fee - small animals - (FNSB Code 22.16.050) 20.00 Redemption fee - equine and large livestock - (FNSB Code 22.16.050) 100.00, 200.00, 300.00Use fee for livestock impoundment requiring use of horse trailer 100.00 Personnel expenses for after hours care, treatment, or

impoundment of an animal (FNSB Code 22.16.070) Actual costAdditional expenses incurred during impoundment of an animal (FNSB Code 22.16.070) Actual cost

430



Emergency Operations (Continued) FeesAnimal Control Fees (Continued)

Services for Non-Borough ResidentsAnimal euthanasia services, per animal 30.00 Drop off animals for disposition, per animal 30.00 Boarding, per day (FNSB Code 22.16.070) 30.00

Adoption fees for other animalsMice and fish (group of 1-5) No ChargeMice and fish (group of 6 or more), rats, hamsters, chickens, ducks, geese and other poultry, small caged birds, turtles, salamanders, geckos, chameleons, and other small domestic animals not listed 6.00 Guinea pigs and rabbits 22.00 Ferrets, hedgehogs, large caged birds, small iguanas, tortoise, and small snakes

bearded dragons, ball python and other small reptiles 37.00 Chinchillas, other pythons, large iguanas, other large reptiles, goats and pigs,

other medium domestic animals not listed 52.00 Livestock (bovines, reindeer, llamas, emus and

other large domestic animals not listed) 205.00 Horses, mules, ponies, donkeys 305.00

Emergency Medical Service Fees Ambulance Transport Fee $1,000.00

Ambulance mileage reimbursement feesMileage reimbursement fee (per loaded mile) 12.00

Ambulance response & treatment with no transport 150.00

911 FundSurcharge per month per local exchange access land line 1.00Surcharge per month per local wireless line 1.00

(A credit of $50.00 is provided for residents of the non-areawide Borough)

431



Financial Services Fees

Recommended Budget $25.00Comprehensive Annual Financial Report 15.00 Approved Budget 25.00 Dishonored Check Fee 30.00

3 Yr Avg # ofTax Foreclosure Fees Properties Tax Year 1 (2017) Tax Year 2 (2016) Tax Year 3 (2015)Taxable parcels: 43,507 Delinquency as of

December 1st Demand Letter 3,826 Advertising Fee 1,705 $17.00Recording of Judgment and

Redemption Certificate Fee 1,181 $60.00End of Redemption Fee 485 $25.00Courtesy Letter/Admin Fee 187 $280.00Litigation Report Fee (Hard Cost) 168 $300.00Property Owner/Lienholder

Notification Fee 86 $850.00Site Inspection Fee 73 $390.00Tax Deed Fee 42 $1,980.00

Properties at Sale/Sold: 24/15

Tax Foreclosure Sales FeeBid Packet $5.00

General Services FeesNon-RefundablePurchase Price

Plan Purchase - CD's $10.00Photo Identification Replacement Cards 10.00

Library Services FeesLibrary Cards, Printing, Photocopying, and Other Fees

Replacement Library Card $7.00 Temporary Library Card 20.00 Non-Borough Resident User Fee 40.00 Processing Charge 15.00 Photocopies/Black & White 0.10 Photocopies/Black & White (11x17) 0.50 Photocopies/Color 0.50 Photocopies/Color (11x17) 1.00 Printing/Black & White 0.10 Printing/Black & White (11x17) 0.50 Printing/Color 0.50 Printing/Color (11x17) 1.00 Ear Buds 2.00 CD's-RW 1.00 USB Flash Drive 5.00

Fees by Tax Year - 3 Yr Avg

432



Library Services (Continued) FeesMeeting Room and Equipment Use Fees

Auditorium/Multiple Purpose Room Use Fee $25.00Conference Room Use Fee 15.00

Audio/Video Equipment Set-up/Use Fee (First item) 25.00 Audio/Video Equipment Set-up/Use Fee (Each additional item) 10.00 Late Set-Up Fee 25.00 Penalty Fee (Room not clean or re-set) 15.00/room Audio Visual Equipment Checkout (overhead projector, slide projector) 15.00

Parks and Recreation FeesRECREATION FEES

Swim and Skate Fees Single 10 Event* 3-Month**Youth (3-17 years) $4.00 $36.00 $88.00Adult (18-59 years) 6.00 54.00 132.00 Household Rate 18.00 165.00 240.00 Senior (60 & up) 2.00 18.00 40.00 Disabled 1.00 10.00 20.00 Skate Rental 3.00 27.00 N/ASeal Skate-aid Rental 3.00

*Group rates will apply to 10 or more paying patrons at the applicable 10-event rate

**Includes aquacise

Facility Super Pass 1 Year(Good for aquacise, lap swim, open swim, weight room,

recreation skate, & drop in hockey one year from purchase date)Youth (3-17 years) $320.00Adult (includes Pool Locker Rental) 660.00 Senior/Disabled (includes Pool Locker Rental) 320.00

Exercise/Weight Room (Mary Siah Recreation Center) Included in swim fees above

Showers Single 10 Event 3-MonthAdult $4.00 $36.00 $88.00Senior/Disabled 1.00 9.00 22.00

Lessons - Group Child/Adult Senior 1 MonthSwim 1/2 hour $8.00 N/A N/ASwim 3/4 hour 9.00 $3.00 N/AAquacise/Senior Fitness 7.00 3.00 $66.00

Child/AdultLessons - Individual/Private

Swim (per 1/2 hour) $30.00

433




Facility RentalPools 1 Month

Swim Teams-practice hours $660.00

Swim Meets Rate(includes warm-up and one hour post meet clean-up)Swim meets less than five hours $200.00Swim meets over five hours, up to eight hours 400.00 Swim meets over eight hours 800.00

Special Events (Other than normal hours) People Rate/HourPool Rental 1-60 $150.00

61-95 175.00 96-133 200.00

Pool Rental/Water Slide 1-95 200.00 Ice Arena Age Rate/Hour

Non Prime Hours (5:00am - 3:00pm, Mon-Fri) Youth $110.00Adult 150.00

Prime Hours (3:00pm-12:00am, Mon-Fri) Youth 160.00 (All day Sat-Sun) Adult 210.00

Paid Gate Adult 275.00

Outdoor Rinks Youth 50.00 Adult 50.00

Athletic & Multipurpose Fields Age Rate/HourYouth (under 18) $10.00

Adult 20.00

Artificial Turf/Kiwanis Football Field Youth (under 18) 40.00

Adult 60.00

Conference Rooms (Big Dipper, Mary Siah) Regular Non-Profit Youth Non-Profit

Up to 4 hours $25.00 $12.50 $6.00

Greater than 4 hours 45.00 22.50 11.00

Observation Deck (Big Dipper) Regular Non-Profit Youth Non-Profit

$45.00 $22.50 $11.00

Mezzanine (Big Dipper*) Regular Non-Profit Youth Non-Profit

Per day or event $200.00 $100.00 $50.00

*available if use does not conflict with ice rental

434




Facility Rental (Continued)Other Rate

Birthday Parties, tables/chairs (Wescott/Hamme/Big Dipper/Mary Siah) - Up to 4 hours $20.00Lifeguard Training 240.00 per personWater Safety Instructor Training 240.00 per personLifeguard Challenge/Review 60.00 Contractual Instruction-Facility Based 25% of gross revenue + $50 feeContractual Instruction-Ice Related 15% of gross revenue + ice fee (individual or hourly)Commercial Activity Off Ice 15% of gross sales and concessions

Ice Logos AnnuallyNeutral Areas 8'x10' (annually, 80 sq. ft.) $2,250 + cost of productionBlue Line Areas 5'x18' (annually, 90 sq. ft) $2,000 + cost of production

Arena Ice Out & Reinstall $10,000.00Arena Ice Covering Install 1,000.00 Arena All Day Event (non-ice event) 1,000.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hrSkate Sharpening 10.00 Locker Rental (3 month) 45.00

PARKS

Birch HillBirch Hill Cross Country Ski Center Regular Non-Profit Youth Non-ProfitFacility Rental

Full Day (8:00am - 12:00am) $900.00 $450.00 $225.00

Half Day (up to 8 hours) 600.00 300.00 150.00Hourly (minimum for setup/teardown

is 4 hours) 90.00/hr 45.00/hr 22.50/hr

RateAlcohol Surcharge $100.00Labor Rate 25.00/hrSkilled Labor Rate 50.00/hr

Zamboni Maintenance (Blade Sharpening) $50.00/ea

Recreation Areas RateLabor Rate $25.00/hrSkilled Labor Rate 50.00/hr

CampingPer Night Rate

Group Site (only for designated "group areas") $50.00Tent 15.00 Camper 20.00 Extra Vehicle (each) 5.00 Firewood (per bundle) 5.00

Seasonal Camping Pass (does not apply to "group areas") 130.00 Disabled Veteran with State of Alaska Annual Camping Pass (14 day limit per year) No Charge

435



Parks and Recreation (Continued) FeesPARKS (Continued)Recreation Areas (Continued) Rate

Rentals Per Hr Per DayIce Houses (Includes 1 bundle of firewood) $30.00Pedal Boats (2 people) $10.00 40.00 Row Boats 10.00 40.00 Canoes/Kayaks 10.00 40.00 Household Pedal Boats (4 people) 10.00 40.00

Parks Regular Non-Profit Youth Non-ProfitPark Reservation with Picnic Pavilions/Gazebo

Up to 4 hours $30.00 $15.00 $7.50Greater than 4 hours 50.00 25.00 12.50

Park Reservations (no Pavilion/Gazebo)Up to 4 hours $20.00 $10.00 $5.00Greater than 4 hours 40.00 20.00 10.00

Rifle Range ReservationsUp to 4 hours $200.00 $100.00 $50.00Greater than 4 hours* 300.00 150.00 75.00

Special Event Fee*(per person over 200 people) 1.00 1.00 1.00 *This fee is in addition to the pavilion/park rental**This fee can be negotiated up to 75% off, in exchange for clean-up services

Other (see general provisions)Mobile Concession Permit (temporary, per day) $50.00Mobile Concession Permit (seasonal) 400.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hr

436



Parks and Recreation (Continued) FeesPIONEER PARK

Cabin Concession Fee* Cabin(s) 7/1/17-9/30/17 Effective 10/1/172 $4,838.68 $5,170.003 2,074.69 2,400.00 4 1,601.14 1,930.00 5 1,483.48 1,740.00 6 1,037.04 1,370.00 7 1,572.65 1,900.00 8 1,334.41 1,630.00 9 1,290.06 1,600.00

10 1,357.05 1,600.00 12 1,356.12 1,690.00 13 1,105.41 1,440.00 14 700.85 1,080.00 16 1,351.04 1,980.00 17 1,988.91 2,650.00 22 1,482.10 1,770.00 23 1,355.66 1,600.00 24 2,483.30 3,120.00 25 1,470.08 2,100.00 26 2,025.41 2,670.00 27 1,527.06 1,860.00 28 2,761.84 2,950.00 29 1,361.82 1,690.00 30 1,692.31 2,020.00 31 2,473.24 2,640.00

31A 2,239.78 2,900.00 64 1,513.20 2,170.00 66 2,913.53 3,260.00 69 2,583.50 3,240.00

Land Concession Fee* Land Area (Square Feet) 7/1/17-9/30/17 Effective 10/1/17

0-49 $0.00/SF/wk $0.00/SF/wk50-99 0.20/SF/wk 0.20/SF/wk

100-499 0.18/SF/wk 0.18/SF/wk500-999 0.14/SF/wk 0.14/SF/wk

1,000-4,999 0.10/SF/wk 0.10/SF/wk5,000-9,999 0.08/SF/wk 0.08/SF/wk

10,000-19,999 0.03/SF/wk 0.03/SF/wk

Land Concession Roela's Carousel* 3,240.16 3,570.00 Mini Golf Fairbanks* 7,854.00 8,180.00 Canoe Alaska, LLC* 4,878.72 5,210.00

*Concessions are charged either Cabin or Land Concession fees.

437



Parks and Recreation (Continued) FeesPIONEER PARK (Continued)

Other RateStorage (per square foot) $0.03Mobile Concession rate (temporary, per day) 50.00 Concession Marketing Contribution 10% included in above concession feeConcession Security Deposit 500.00 RV Parking (per night, 5 nights maximum stay) 12.00 Mobile Concession Permit (temporary, per day) 50.00 Mobile Concession Permit (seasonal) 400.00

Facility Rental Regular Non-Profit Youth Non-ProfitGold Dome Not available; leased to private, non-profit corp.Alaska Centennial Center for the ArtsArt Galleries Not available; leased to private, non-profit org.Theater

Shows, Meetings, etc. (per day ) $350.00 $175.00 $87.50Rehearsal (per day) 75.00 37.50 18.75 Security Deposit (per event) 500.00 500.00 500.00

Palace TheaterOff Season (per day) 200.00 100.00 50.00 Security Deposit (per event) 250.00 250.00 250.00

Exhibit HallBazaar One-Day per Booth/Table $60.00 N/A N/A Bazaar Two-Days per Booth/Table 90.00 N/A N/A Main Level

Public Events $450.00 $225.00 $112.50Private Events 400.00 200.00 100.00 Theater Crossover 100.00 50.00 25.00 Dressing Rooms (one or more, same event) 55.00 27.50 13.75 Alcohol Surcharge 100.00 100.00 N/A

MezzaninePublic Events $200.00 $100.00 $50.00Private Events 150.00 75.00 37.50

Security Deposit (Exhibit Hall and Mezzanine: each or together) 300.00 300.00 300.00

Upper Level Entire Upper Level (third floor) $200.00 $100.00 $50.00 Blue Room Only 100.00 50.00 25.00 Kitchen Only 40.00 20.00 10.00 Security Deposit 100.00 100.00 100.00

Park Reservation with Picnic Pavilions/Gazebo Up to 4 hours $30.00 $15.00 $7.50 Greater than 4 hours 50.00 25.00 12.50

Park Reservations (no Pavilion/Gazebo) Up to 4 hours $20.00 $10.00 $5.00 Greater than 4 hours 40.00 20.00 10.00

438



Parks and Recreation (Continued) FeesPIONEER PARK (Continued)Facility Rental (Continued) Regular Non-Profit Youth Non-Profit

Special Event Fee*(per person over 200 people) $1.00 $1.00 $1.00*This fee is in addition to the pavilion/park rental*This fee can be negotiated up to 75% off, in exchange for clean up services

Catering Equipment Rental (no charge for coffee pots) Catering Equipment (one piece or all) $50.00 N/A N/A Portable Grills-up to 4 hours 25.00 N/A N/A Portable Grills-greater than 4 hours 45.00 N/A N/A

Facility Rental (Continued) Regular Non-Profit Youth Non-ProfitEquipment Rental

Tables, off-site $5.00 N/A N/A Chairs, off-site 2.00 N/A N/A Tables, on-site 1.00 N/A N/A Chairs, on-site 0.50 N/A N/A Chalkboard, 3' x 5' two-sided (on wheels) 5.00 N/A N/A Easels 1.00 N/A N/A Expandable divider panels 20.00 N/A N/A Flags (United States & Alaska) 10.00 N/A N/A Grand Piano 50.00 N/A N/A Lectern 10.00 N/A N/A Microphones (wired & wireless) 5.00 N/A N/A Portable PA system 25.00 N/A N/A Portable laptop projector 25.00 N/A N/A Portable stage, half-stage 30.00 N/A N/A Portable stage, full-stage 60.00 N/A N/A Projection screens 10.00 N/A N/A Stations with ropes 1.00 N/A N/A 10' x 20' carport tent (on-site only) 40.00 N/A N/A 10' x 10' portable tent (on-site only) 20.00 N/A N/A Security Deposit (tables and chairs off-site only) 100.00 N/A N/A

Church Rental (wedding service, meeting, etc) 65.00 $32.50 $16.25 Rehearsal 30.00 15.00 7.50 Security Deposit 50.00 50.00 50.00

Pioneer Hall Rental $100.00 $50.00 $25.00 Security deposit 100.00 100.00 100.00

Train: Crooked Creek & Whiskey Island RailroadChild (12 and under) , Senior, Disabled (per ride) $1.00 N/A N/A Adults (per ride) 2.00 N/A N/A Lap-held babies No Charge N/A N/A Punch card-child, senior, disabled (12 rides) 10.00 N/A N/A Punch card-adults (12 rides) 20.00 N/A N/A

439



Parks and Recreation (Continued) FeesGENERAL PROVISIONSa.

b.

c.

d.

e.f.

g.

h.i.

j.k. Household Rate is defined as two adults and three children/youth, additional users will be charged the group rate.l. For mobile concession permit refer to mobile concession policy.m. For Rifle Range reservations, please refer to the policy for rifle range restrictions.n.

John A. Carlson Community Activity Center“Provisions of FNSB 8.60.010 [Establishment and waiver of user fees] shall not apply to the Carlson Center.”

By Delegation of the Mayor, and in accordance with Section 8.60.010:

Additionally, the Director may set registration fees for special programs and events, based upon a cost recovery goalcalculated by up to total program costs divided by expected participation. The cost recovery fee will not be used to changefees explicitly stated in Appendix E."

The Director of Parks and Recreation may authorize user-fee discounts in connection with special events and/orpromotional activities, as long as those discounts are offered on a legally permissible basis and available to allmembers of the public who are similarly situated. The Director of Parks and Recreation may also issue complimentaryuser-fee certificates to be utilized as awards or prizes for Borough-sponsored or co-sponsored programs.

The practice of double booking will be considered as voiding any contractual agreement for the use of facilities.

Theatrical groups requiring space in areas adjacent to the theater will rent that area at the theater crossover rate, plussecurity deposit.In addition to payment of a security deposit, the persons or organizations utilizing facilities at Pioneer Park are responsiblefor reimbursement of total amount for damage.

All rates listed for facilities or equipment are listed as "per day" rates unless otherwise noted.Commercial/convention rates apply to: activities charging an admission or gate fee, offers or promotional items or servicesfor sale, and all trade show or convention activities.

All commercial rentals are subject to a charge of 15% of gross revenue received by the contractor.

The Mayor may waive some or all facility use fees (see FNSB Code 8.60.010 and P&R Policy 20.01.03) for qualifications andrestrictionsNon-profit organizations now qualify for a reduced fee on certain facilities as set by the Borough Assembly.

All users are required to conduct their own clean-up during and after usage.

Rental fee for failure to remove sets, decorations or signs within 24 hours of completion of last performance/presentationshall be fifty dollars ($50.00) per day.

440



Transportation Fees

MACS Fares (single trip) RateChildren (Age 5 and Under) No ChargeActive and Retired Military and their dependents $0.75Youth (Ages 6-18) 0.75 Senior Citizens (Age 60 and Older) No ChargeDisabled cardholders 0.75 Eligible Van Tran riders No ChargeMedicaid and Medicare cardholders 0.75 Regular Adult fare 1.50 MACS Tokens - 5 (one token for a single trip) $5.00/5 tokens

Van Tran RateVan Tran (one way) $2.00

MACS Monthly Passes RateMonthly MACS Pass - Adult $40.00/moMonthly MACS Pass - After 15th of the Month 20.00/moMonthly - Active and Retired Military and their dependents 20.00/moMonthly - Youth (age 6-18) 20.00/moMonthly - Disabled cardholders 20.00/moMonthly - Medicaid and Medicare cardholders 20.00/mo

MACS Day PassesDay Pass - MACS Regular Adult $3.00/dayDay Pass - Active and Retired Military and their dependents 2.00/dayDay Pass - Youth (age 6-18) 2.00/dayDay Pass - Disabled cardholders 2.00/dayDay Pass - Medicaid and Medicare cardholders 2.00/day

Special Passes/FaresClass Pass - Groups of 30 riders

(2 class trips, 4 special education class trips per school year) $50.00/yrSummer Pass - (Memorial Day to Labor Day - Age 6-18) 30.00/3 moUAF Pass-Faculty/Staff/Students with Polar Express Card with agreement with UAF No ChargeSocial Service or Non-Profit (MACS Monthly Pass, Day Pass and tokens only) 2 for 1

Shop Fees RateAll Vehicle Maintenance $185.00/hr

443


Appendix F - Fairbanks North Star Borough Demographics

See endnote 1,2

Housing Mortgages, Rent Costs and Vehicle Ownership

Mortgage Status and Owner Costs

2015 2010

Housing units with a mortgage 14,186 N

Less than $300 0 N $300 to $499 80 N $500 to $699 258 N $700 to $999 877 N $1,000 to $1,499 4,220 N $1,500 to $1,999 3,615 N $2,000 or more 5,136 N

Median (dollars) $1,715 $1,811

Housing units without a mortgage 7,421 N

Less than $100 187 N $100 to $199 141 N $200 to $299 833 N $300 to $399 1,184 N $400 or more 5,076 N Median (dollars) $495 $628

Selected Monthly Owner Costs as a Percent of House-hold Income

2010 2015

Vehicles Available

2010 2015

Housing units with a mortgage* 14,083 14,121 Less than 20.0 percent 4,509 5,143 20.0 to 24.9 percent 2,575 2,139 25.0 to 29.9 percent 2,067 2,369 30.0 to 34.9 percent 1,235 1,384 35.0 percent or more 3,697 3,086 Not computed 103 0

Value of Owner Occupied Structures

2010 2015

Owner-occupied units 21,607 20,287

Less than $50,000 1,632 1,376 $50,000 to $99,999 863 910 $100,000 to $149,999 3,409 1,630 $150,000 to $199,999 3,881 3,142 $200,000 to $299,999 8,237 9,186 $300,000 to $499,999 3,070 3,412 $500,000 to $999,999 515 521 $1,000,000 or more 0 110 Median (dollars) $212,200 $229,300

Gross Rent of Occupied Structures

2010 2015

Renter-occupied units N N Less than $200 N N $200 to $299 N N $300 to $499 N N $500 to $749 N N $750 to $999 N N $1,000 to $1,499 N N $1,500 or more N N No cash rent N N Median (dollars) $1,124 $1,194

Gross Rent as a Percentage of Household Income

2010 2015

Occupied units paying rent 14,008 14,244 Less than 15 percent 1,567 1,617 15.0 to 19.9 percent 2,701 2,825 20.0 to 24.9 percent 976 1,641

25.0 to 29.9 percent 1,830 723 30.0 to 34.9 percent 1,894 815 35.0 percent or more 5,040 6,623 Not computed 1,798 944

Occupied housing units 37,413 35,475 None 2,597 1,763 1 12,498 10,748 2 14,869 14,279 3 or more 7,449 8,685

*Excludes units where SMOCAPI cannot be computed.

*Excludes units where GRAPI cannot be computed.

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 1,2

*N: Indicates data for this geographic area cannot be displayed, because the number of sample cases is too small.

*N: Indicates data for this geographic area cannot be displayed, because the number of sample cases is too small.

448



Cost of Living

Assessed Value of Property for City of Fairbanks, City of North Pole and Fairbanks North Star Borough in Millions of Dollars, 2006-2016

2007 2,101.4 299.9 221.0 7,043.5 4,051.6 369.5

2008 2,243.3 314.0 220.0 7,596.5 4,310.4 508.8

2009 2,340.5 325.5 220.0 7,982.2 4,402.1 694.1

2010 2,457.3 318.9 359.4 8,316.7 4,441.5 739.6

2011 2,596.8 333.5 391.0 8,553.4 4,580.0 652.1

2012 2,629.5 332.6 403.4 8,746.4 4,710.1 669.2

2013 2,646.7 306.9 403.4 9,048.1 4,742.0 947.5

2014 2,700.3 301.1 525.0 9,362.1 4,964.4 869.7

2015 2,834.6 254.0 560.5 9,552.9 5,069.5 832.7

2016 2,810.6 252.9 621.6 9,608.9 5,192.9 729.3

% Δ 2015-16 -0.8% -0.4% 10.9% 0.6% 2.4% -12.4%

City of Fairbanks

City of North Pole

Major Mining

Pipeline Related Year

*Includes assessed values for City of Fairbanks, City of North Pole and major mining operations as reported in the certified FNSB official assessment roll type1.

See endnote 3a

FNSB Total*

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000

10,000Assessed Value of Property 2006-2016

Major Mining

City of North Pole

City of Fairbanks

Fairbanks North StarBorough (outside thecities)

461



Endnotes and Further Information 1U.S. Census Bureau; “2010 American Community One Year Estimate – Sample Data, Fairbanks North Star Borough, Alaska”; generated by Tristan Fickus; using American FactFinder; <http://factfinder2.census.gov>; (3 April, 2017)

2U.S. Census Bureau; “2015 American Community One Year Estimate – Sample Data, Fairbanks North Star Borough, Alaska”; generated by Tristan Fickus; using American FactFinder; <http://factfinder2.census.gov>; (3 April, 2017)

3Fairbanks North Star Borough, Community Research Center; <http://co.fairbanks.ak.us>

aCommunity Research Quarterly - Summer 2016

bCommunity Research Quarterly - Winter 2016

cCommunity Research Quarterly - Spring 2017

4State of Alaska, Department of Labor and Workforce Development, Research and Analysis; <http://laborstats.alaska.gov>

5Photographs courtesy of U.S. Fish and Wildlife Service National Digital Library; < http://digitalmedia.fws.gov>

6Photographs courtesy of U.S. Geological Survey Photographic Library; < http://libraryphoto.cr.usgs.gov>

aID. Cady, W.M. 020

bID. Wallace, R.E. 131

cID. Mertie, J.B 1058

dID. bah0994a eID. Blanchard 1923

7Photographs courtesy of Microsoft Office Clipart and Photos; < http://office.microsoft.com >

8Fairbanks North Star Borough, Department of Financial Services. Comprehensive Annual Financial Report, fiscal year ending June 30, 2016; <http://co.fairbanks.ak.us>

10U.S. Census Bureau; “2016 American Community One Year Estimate – Sample Data, Fairbanks North Star Borough, Alaska”; generated by Tristan Fickus; using American FactFinder; <http://factfinder2.census.gov>; (3 April, 2017)

463



11Photographs courtesy of Bing Clipart and Images; <http://bing.com>

12US Department of Commerce, Bureau of Economic Analysis; <http://www.bea.gov>

Endnotes and Further Information, Continued

464


Appendix G

Glossary of Terms

911 Fund - See the “Special Revenue Funds” description provided in the Funds Description portion (first two pag-es) of the Budget by Funds section of the Budget.

AAAO – Alaska Association of Assessing Officers ACA - Affordable Care Act ACCRA - American Chamber of Commerce Researchers

Association Accrual Accounting - The proprietary funds are

accounted for using the accrual basis of accounting. Revenues are recognized when earned. Expenses are recognized when they are incurred. (See Basis of Accounting)

ACH - Automated Clearing House ACS - American Community Survey ADA - Americans with Disabilities Act ADEC - Alaska Department of Environmental Conservation ADOT - Alaska Department of Transportation Ad Valorem Tax - A tax based on value. Property taxes in

the Borough are an ad valorem tax. Taxpayers pay a set rate per dollar of assessed value of taxable property.

AICPA - American Institute of Certified Public Accountants AFN – Alaska Federation of Natives Alcoholic Beverage Sales Tax - The Borough voters

approved the levy of a 5% Alcoholic Beverage Sales Tax in October 2003. The tax was implemented July 1, 2004. It is the intent of the Borough to exempt from taxation those sales that are subject to a similar tax that is levied by a different jurisdiction within the Borough. The City of Fairbanks levies a 5% tax; therefore, the Borough will only collect taxes outside the City of Fairbanks. As the City of North Pole levies a 3% sales tax, the Borough would collect an additional 2% sales tax on alcoholic beverage sales within North Pole’s boundaries.

ALI - Automatic Location Information APEA - Alaska Public Employees Association APOC - Alaska Public Offices Commission Appropriation - An authorization by the Assembly to make

expenditures. The Assembly makes appropriations in the operating budget for each department. Operating appropriations lapse at the end of the fiscal year. Capital /multiyear appropriations normally do not lapse until the purpose of the appropriation is met or the effort is aban-doned.

Approved Budget - A budget that is presented as original-ly approved by the Fairbanks North Star Borough Assembly.

ARDOR - Alaska Regional Development Organization Areawide - Encompassing the entire area within the

boundaries of the Borough A.S. - Alaska Statute ASEA - Alaska State Employees Association

Assessed Valuation - The value of real estate and other taxable property established by the Borough as a basis for levying taxes. By state law, all taxable property must be assessed annually at 100% of market value.

Aurora CAMA – Aurora Computer Assisted Mass Apprais-al system

AUVSI - Association of Unmanned Vehicle Systems Inter-national

Balanced Budget - A budget in which sufficient revenues must be available to fund anticipated expenditures.

Basis of Accounting - Basis of accounting refers to the method by which revenues and expenditures are recog-nized in the accounts and reported in the financial rec-ords of the Borough. (See Modified Accrual, Accrual and Encumbrances)

Basis of Budgeting - For the governmental funds, the Borough recognizes revenues and expenditures for budgetary purposes on a basis most similar to the modi-fied accrual basis of accounting as described in the In-troduction section in the “Basis of Accounting” definition as well as the explanation in the Readers’ Guide. The proprietary funds (enterprise and internal service), how-ever, use a budgetary basis very different from their ac-counting basis. Only one budgetary basis is used for the entire Borough. Therefore, the budgetary basis of the proprietary funds is the same as for the governmental funds. There are three primary differences between the modified accrual basis of accounting and the budgetary basis used by the Borough: encumbrances, intra-governmental cost allocations (IGCP), and employee annual leave. See “Basis of Budgeting” in the Introduc-tion section under the Readers’ Guide for a further ex-planation of these differences.

Boards - Established by the FNSB Code of Ordinances to advise and direct various activities of local government. Appointments are made by the Mayor and confirmed by the Borough Assembly.

Board of Equalization - An official board of the Fairbanks North Star Borough that holds annual hearings for the purpose of settling disputes regarding the assessed val-ue of property within the Borough.

Bond - A type of long-term promissory note, frequently issued to the public as a security-regulated under federal securities laws and state law. Under Alaska law the Borough may issue general obligation bonds, revenue bonds and assessment bonds. To date it has only is-sued general obligations bonds. General obligation bonds may be issued without limitation upon approval by a majority of Borough voters. There are no constitutional or statutory debt limitations under Alaska law, but the voters must approve all general obligation debt. The issuance of long-term debt will be only for construction and acquisition of land, capital improvements, or equip-ment when the useful life of the asset will exceed the term of the debt.

Budget Deficit - On a budgetary basis, the amount by which expenditures and other outflows are greater than revenues and other inflows for the budget year

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Appendix G

Glossary of Terms

Budget Surplus - On a budgetary basis, the amount by which expenditures and other outflows are less than rev-enues and other inflows for the budget year (See Lapse)

Budget Year - The fiscal year of the approved budget. C2ER - Council for Community and Economic Research CAC - Carlson Community Activity Center CAFR - Comprehensive Annual Financial Report Capital Expenditure - An appropriation for an item of

future benefits that cross fiscal years. Capital Improvement Budget - A permanent addition to

the Borough’s assets. Costs related to such projects include engineering studies, land acquisition, construc-tion, renovation, demolition, equipment, and furnishings.

Capital Outlay - Items in a Capital Outlay category, in a department’s operating budget, are those that cost be-tween $750 and $20,000. Items below $750 belong in the Commodities category. Those costs associated with the acquisition and construction of a Borough capital asset exceeding $20,000 must be budgeted in the Capital/ Multi-Year Projects budget.

Carlson Center Enterprise Fund - See the “Enterprise Funds” description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

Charges for Services - (Also called User Charges or Fees) The charges for goods or services provided by local government to those private individuals and entities who receive the service. Such charges reduce the reliance on property tax funding.

CD - Compact Disc CEDS - Comprehensive Economic Development Strategy CEMP - Comprehensive Emergency Management Plan CESQG - Conditionally exempt small quantity generators CFO - Chief Financial Officer CIP - Capital Improvement Projects CLRA - Chena Lakes Recreation Area Commissions - Established by the FNSB Code of Ordi-

nances to advise and direct various activities of local government. Appointments are made by the Mayor and confirmed by the Borough Assembly.

Commodities Category - Those items in department budgets that have a value less than $750 or have a use-ful life of less than two years. These items include office supplies, computer supplies, operating supplies, books and periodicals, repair and maintenance supplies, clothing and personal supplies, motor fuels and lubricants, and equipment parts.

Community Activity Center Enterprise Fund - See the “Enterprise Funds” description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

Component Unit - Entity separate from the Fairbanks North Star Borough with legal, financial, and/or adminis-trative autonomy, but for which the Borough’s elected officials are accountable, either directly or indirectly. The Borough has only one component unit, the Fairbanks North Star Borough School District.

Contractual Service - A service rendered to the Borough by private firms, individuals, or other Borough departments on a contract basis.

Contribution to Non-Operating Fund - Contributions from operating funds to non-operating funds such as Agency, Special Revenue, Capital or Multi-Year Projects, that are not otherwise specifically identified.

Controlled Assets - Falling under the Capital Outlay category in a department’s budget, these are tangible, taggable fixed assets costing at least $750 but less than $5,000 and have a useful life of at least two years. Examples include: chairs, computers, fire equipment, grounds-keeping equipment, addition or renovation to an existing structure occurring within the appropriation year, etc.

CPI - Consumer Price Index CRC - Community Research Center CRQ - Community Research Quarterly CY - Calendar Year Debt Service - Payment of interest and principal related to

long-term debt. Debt Service Fund - See the “Special Revenue Funds”

description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

DEC - Alaska Department of Environmental Conservation Delinquency Rate - The estimated percentage of property

taxes levied in the budget year which will not be collected in the budget year.

Depreciation - Expense allowance made for wear and tear on an asset over its estimated useful life.

DOE - U.S. Department of Education DOT - U.S. Department of Transportation DOT/PF - Alaska Department of Transportation and Public

Facilities DVD - Digital Video Disc EAFB - Eielson Air Force Base ECC - Emergency Coordination Center ECDC - Early Childhood Development Commission Education - See the “School District” description provided

in the Funds Description portion (first two pages) of the Budget by Funds section of the Budget.

Education (expenditure) - The annual contribution from the Fairbanks North Star Borough to the Fairbanks North Star Borough School District. This is the local funding (from property taxes) of the FNSB School District's Operating Budget

EEO - Equal Employment Opportunity EEOC - Equal Employment Opportunity Commission

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Appendix G

Glossary of Terms

EOC - Emergency Operations Center Emergency Operations Department - Created in FY 2001

incorporating emergency response oriented divisions. EMS - Emergency Medical Services EMT - Emergency Medical Technician Encumbrances - Encumbrances represent commitments

related to unperformed contracts for goods or services. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is utilized as an extension of formal budgetary control. For accounting purposes, outstanding encumbrances at year-end are reported as reservations of fund balances and do not constitute ex-penditures or liabilities because the commitments will be honored during a subsequent fiscal year.

Enterprise Funds - These funds account for certain activities for which a fee is charged to external users for goods or services. Operations are generally operated and accounted for in a manner similar to private busi-nesses.

EPA - U.S. Environmental Protection Agency ePCR - Electronic Patient Care Reports ESRI - Environmental Systems Research Institute Expenditures - General government expenditures include

salaries, wages, supplies, contracts, debt service, purchases of machinery and equipment.

FASB - Financial Accounting Standards Board FCVB - Fairbanks Convention and Visitors Bureau FEDC - Fairbanks Economic Development Corporation FEMA - Federal Emergency Management Agency FHWA - Federal Highway Administration Fiduciary Funds - See the second page of the Budget by

Funds Section of the Budget. Fiscal Year - An accounting term for the budget year. The

fiscal year of the Borough is July 1 through June 30. FMATS - Fairbanks Metropolitan Area Transportation

Study FML - Family Medical Leave FNSB - Fairbanks North Star Borough FNSBC - Fairbanks North Star Borough Code of

Ordinances FSA - Fire Service Area FTA - Federal Transit Administration FTE - Full-Time Equivalent Fund - An accounting entity designed to isolate the

expenditures/expenses and revenues of various programs or services. Funds are classified according to type: general, enterprise, debt service, etc. The expenditures/ expenses and revenues are accounted for according to generally accepted accounting principles.

Fund Balance - Difference between assets and liabilities reported in a governmental fund.

FWA - Fort Wainwright Army Post FY - Fiscal Year GAAP - Generally Accepted Accounting Principles GASB - Governmental Accounting Standards Board GASB 34 - A Statement from the Governmental

Accounting Standards Board that defined a new financial reporting model which a government must use to prepare its annual financial report.

GFOA - Government Finance Officers Association GIS - Geographical Information System

General Fund - See the “General Fund” description pro-vided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

Governmental Funds - See the first and second page of the Budget by Funds Section of the Budget.

GPS - Global Positioning System GVEA - Golden Valley Electric Association HAS - Health Savings Plan HAZMAT – Hazardous Materials HIPAA - Health Insurance Portability and Accountability Act Hotel-Motel Tax - 8% tax on hotel/motel occupancy levied

areawide - with provision that any other jurisdictions levy is deducted and the balance is remitted to the Borough. Approved by areawide vote in October 1992 and became effective January 1, 1993.

HSSC - Health & Social Services Commission IAAO – International Association of Assessing Officers IAEM – International Association of Emergency Managers IANGU - Interior Alaska Natural Gas Utility IFAS - Integrated Financial and Administrative Solution

financial management system IFB - Invitation for Bid IGCP - Intragovernmental Cost Plan IGU - Interior Gas Utility IP - Internal Protocol IRS - Internal Revenue Service IT - Information Technology JHAC - Juanita Helms Administrative Center JLUS - Joint Land Use Study

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Appendix G

Glossary of Terms

Lapse - This term denotes the automatic termination of a legal spending authorization or spending authority (from an approved revenue source), also referred to as an ap-propriation. An appropriation is made for a certain period of time, usually a fiscal year for an operating budget au-thorization. At the end of the authorization period, any unexpended and unencumbered balance is returned (lapses) back to its original source, unless otherwise provided by law. Within the Borough, “lapse” is also used to mean the combined difference between 1) the estimated revenues and expenditure appropriations and 2) the actual revenues and expenditures results on a budgetary basis, as in FNSBC 7.04.120 A. Furthermore, the Borough also uses “lapse” to mean Budget Surplus, as in FNSBC 7.04.120 E.

LOMA - Letter of Map Amendment Interfund Charges - Reimbursement for services that are

paid for out of one fund but benefit the programs in an-other fund.

Intragovernmental Charges - Same as Interfund Charg-es.

MACS - Metropolitan Area Commuter System Mill Levy or Mill Rate - A rate of tax to be assessed on all

taxable property. Mill rates are expressed in terms of $1 of tax per $1,000 of assessed value. Mill levy is computed as follows: property tax required ÷ total assessed value of taxable property x 1,000 = mill levy.

Modified Accrual - All governmental funds and fiduciary funds of the Borough are accounted for using the modified accrual basis of accounting with revenues recognized when they become measurable and available. A revenue is “measurable” when the amount of the transaction can be reasonably determined. Property tax revenues are accounted for (accrued) when they are levied and available to finance expenditures of the current period. � Hotel-motel room taxes are accounted for (ac-

crued) in the period they are both due and collect-ed.

� Delinquent sales tax revenues are accrued when collected.

� Certain grant revenues are dependent upon ex-penditures, and revenues from these grants are recognized when the expenditures are made; rev-enues from other grants are recognized on the cash basis.

� Charges for services and miscellaneous revenues are recognized on the cash basis.

� Interest income is accrued when earned. � Expenditures are generally recognized under the

modified accrual basis of accounting when the re-lated fund liability is incurred, except for principal and interest on general long-term debt which is recognized when due.

� Annual leave is accrued as it is earned and is budgeted for on a current basis.

MPO - Metropolitan Planning Organization - The U.S. Census Bureau, due to population increase, designated portions of the Borough and outlining areas as an MPO. This designation allows representatives from the Borough, City of Fairbanks, and North Pole to participate in the designation of Borough-related transportation pro-jects. Prior to this MPO designation, the choice of pro-jects was left solely to the discretion of the State of Alas-ka Department of Transportation and Public Facilities.

MSAG - Master Street Address Guide MSRC - Mary Siah Recreation Center Multi-Year Projects - The Multi-Year Projects section de-

fines all projects that are over $20,000 and have a useful life over five years and non-capital projects and pro-grams that cross fiscal years. These projects are further defined by the contribution from specific funds. Not in-cluded in this section are items less than $20,000 but greater than $5,000 (considered Capital Outlay) and items less than $5,000 but more than $750 (considered Controlled Assets under the Capital Outlay expenditure category). Vehicles, trailers, or major heavy pieces of light-duty motorized equipment are defined in the Vehicle Equipment Fleet Fund List of Vehicles and Equipment to be Replaced in 2005.

Municipal Assistance - The Municipal Assistance Pro-gram name was changed to Safe Communities Program in FY 1998. See the “State Revenue” portion of the Revenue Descriptions and Assumptions found in the Revenue section of the Budget.

NAAQS - National Ambient Air Quality Standard NFIP - National Flood Insurance Program NIGP - National Institute of Government Purchasing NIMS - National Incidents Management System Non-Areawide Fund - See the “Special Revenue Funds”

description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

Non-Departmental - An expenditure that is not specifically attributed to any of the existing Borough departments.

NWL - Noel Wien Library Operating Budget - Revenues and Expenditures required

to run the overall operations of the Borough for the next fiscal cycle (12 months).

Operating Transfer - When the General Fund makes a contribution to another fund, it becomes a revenue to the receiving fund.

OPTIX - Digital Records System OSHA - Occupational Health & Safety Administration Other State Revenue - See the “State Revenue” portion of

the Revenue Descriptions and Assumptions found in the Revenue section of the Budget.

OWL - Online With Libraries P-Card - Procurement Card PCC - Pollution Control Commission

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Appendix G

Glossary of Terms

PERS - Alaska Public Employees’ Retirement System PFD - Permanent Fund Division; Permanent Fund Dividend PM2.5 - Particle air pollution; specifically, fine particulate

matter equal to or less than 2.5 micrometers in diameter. Procurement Card Program - Program initiated to

supplement use of blanket purchase orders and expedite delivery of certain commodities.

Program Revenue - Revenues earned by a program, in-cluding fees for service, license, permit fees, fines, etc.

Property Tax - Total amount of revenue to be raised by levying taxes on real property. Property tax is computed as follows: Net program costs for all budget units in a particular fund - (minus) allocated revenues assigned to the fund and fund balance = (equals) property tax required for the fund to balance.

Property Tax Cap - The limitation in the Budget Year of the amount of property taxes that may be levied in a taxing jurisdiction. This is a voter-approved initiative. In 1996, voters approved a change in the maximum tax calculation to include all tax revenues.

Property Tax Exemption - State mandated exemptions for senior citizens, disabled veterans, and widow/widowers and state allowed local exemptions for portions of owner-occupied residential properties.

Proprietary Funds - See the second page of the Budget by Funds Section of the Budget.

PSAP - Public Safety Answering Point Recommended Budget - A budget that is prepared by the

Mayor for presentation to the Assembly. Residential Exemption - The Fairbanks North Star

Borough allows its residents, who pay their property tax-es on a current basis, to apply for an exemption of the greater of $20,000 or 20% of the assessed value for their primary residence.

Resources - The personnel and financial requirements of each program. Personnel resources are stated in terms of full-time, part-time, and temporary positions. Financial resources are stated in terms of five major expense cat-egories (personnel services, commodities, other contrac-tual services, capital outlay, and interfund charges).

Revised Budget - A budget that represents the original approved budget with supplemental appropriations and budget transfers (departmental requests for budget modifications). Revised budget in this presentation is as of December 31.

RFP - Request for Proposal RMS - Records Management System RSA - Road Service Area RSS - Really Simple Syndication Safe Communities Program - See the “State Revenue”

portion of the Revenue Descriptions and Assumptions found in the Revenue section of the Budget.

SAN - Storage Area Network SARB - State Assessment Review Board SD - School District SEC - Securities and Exchange Commission

Service Area - A taxing jurisdiction for particular govern-mental services. Service areas are created, altered, or abolished only with approval of a majority of those voting on the question within the affected area. The services are financed only from taxes on property within the area (after all revenue sources are applied). There are certain areawide services that are provided to, and paid for by, taxpayers throughout the Borough. Other services are limited to smaller geographic areas such as service are-as.

SFBD - Solid Fuel Burning Device SIP - State Implementation Plan. See Department of

Transportation, Air Quality Division. Solid Waste Collection District Fund - See the “Special

Revenue Funds” description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

Solid Waste Disposal Fund - See the “Enterprise Funds” description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget.

SQL - Structured Query Language State Contracts - See the “State Revenue” portion of the

Revenue Descriptions and Assumptions found in the Revenue section of the Budget.

State Shared Revenue - See the “State Revenue” portion of the Revenue Descriptions and Assumptions found in the Revenue section of the Budget.

STEMI - ST Elevation Myocardial Infarction (confirmed heart attack)

TACS - Tax Accounting and Collections System TAPS - Trans Alaska Pipeline System Tax Levy - The total amount of revenue to be raised by

general property taxes. Tax Requirement - The amount of property tax allowed

and necessary to fund the budget. Tax-Supported - A term used to indicate programs or

funds that depend, to some degree, on property taxes as a source of revenue. Those that are not tax-supported earn sufficient program revenues, allocated revenues, and/or intragovernmental charge revenues to balance their budgets.

Telephone & Electricity Co-op - See the “State Revenue” portion of the Revenue Descriptions and Assumptions found in the Revenue section of the Budget.

TLRA – Tanana Lakes Recreation Area Tobacco Distribution Excise Tax - In April 2004, the

Borough Assembly approved the levy of an 8% Tobacco Distribution Excise Tax. It is the intent of the Borough Assembly that the revenue received from an areawide Tobacco Distribution Excise Tax will reduce the as-sessed tax revenue derived from real property taxes thereby contributing to a diversified tax base.

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Appendix G

Glossary of Terms

Transit Enterprise Fund - See the “Enterprise Funds” description provided in the Fund Descriptions portion (first two pages) of the Budget by Funds section of the Budget

TRS - Alaska Teachers’ Retirement System UAF - University of Alaska Fairbanks UAV - Unmanned Aerial Vehicle UNIX - Trademark name of computer operating system Unrestricted Net Assets - That portion of net assets that

is neither restricted nor invested in capital assets (net of related debt)

UPS – Un-interruptible Power Supply UPWP - Unified Planning Work Program USPAP – Uniform Standards of Professional Appraisal

Practice USPS - United States Postal Service VEFF - Vehicle Equipment Fleet Fund - Established in

FY 2001, this fund was set up as an internal service fund to provide for the pooling of borough vehicle and equip-ment assets and established a systematic purchase and replacement program. See Transportation Department.

VFD - Volunteer Fire Department

VISTA - Volunteers in Service to America

WAN - Wide Area Network

Westlaw - Online service used by the Department of Law that provides access to legal databases and services.

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