FY 2021-2022 APPROVED BUDGET

FAIRBANKS NORTH STAR BOROUGH

FY 2021-2022 APPROVED BUDGET

907 Terminal Street ~ PO Box 71267 ~ Fairbanks, AK 99707 ~ fnsb.gov

PRESENTED TO

Fairbanks North Star Borough Alaska

For the Fiscal Year Beginning

July 01, 2020

Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation

Award

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, 2018.

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

An F-35A Lightning II, assigned to the 356th Fighter Squadron, takes off during Arctic Gold 21-1 on Eielson Air Force Base, Nov. 17, 2020.

Arctic Gold 21-1 is a Phase I readiness exercise meant to prepare Eielson Airmen for a rapid mobilization of the F-35A.

U.S. Air Force photo by Senior Airman Beaux Hebert

FY 2021–2022 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 wasinvaluable.

Particular appreciation and thanks go to the following individuals for their important roles in the preparation of this budget:

Mayor Ward and Chief of Staff Williams for the policy decisions and budget development guidelines needed to keep the process focused and moving forward.

Department Directors, Division Managers, 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, Laurinda Wilkes, and Joan Hancock 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.

Dianna Lindhag for preparing budgeted IGCP, preparing/testing the tax roll, assisting in setting the mill rates, and providing overall assistance in the budget process.

Joanne Pascoe, Eileen Weis, Lisa Olsen, Sharon Schwalm, Marsha Gross, Kayla Trickey, Maria Kropf and the 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.

Diane Borgeson for her untiring help in assisting in the preparation of the presentation of the Mayor’s FY22 Recommended Budget to the Assembly.

Michelle Michel, Jennifer Martel, and Eileen Weis for computing the personnel benefit rates.

Diane Thomas for preparing and updating employee salary projections.

Cecily Manning 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 of the Mayor’s Recommended and Approved Budget documents.

Clifford Manning, and Tom Steer, on preparing and testing for the tax roll.

Digital Services for their assistance in keeping directory rights to the budget updated.

David Bredlie and Public Works staff for the preparation of their department’s Multi-Year Programs.

Michael Bredlie, Jamie Fleming-Olson, and the Rural Services Staff for their work on providing the Road Service Area budgets.

Dawn Harmon, for her administrative support for both the Mayor’s Recommended Budget and the Approved Budget.

April Trickey and Clerk’s Office staff for their administrative support for the 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

THIS PAGE INTENTIONALLY LEFT BLANK


Table of Contents

Page DISTINGUISHED BUDGET PRESENTATION AWARD

MAYOR'S MESSAGE ....................................................................................................... ix Budgetary/Organizational Highlights ............................................................................ xi

APPROPRIATION ORDINANCE Budget Ordinance ....................................................................................................... xix

Attachment A – Appropriations....................................................................... xxviii Attachment B – Assembly Intent ....................................................................... xliv Attachment C – Fiscal Policies ........................................................................... xlv Attachment D – User Fees ................................................................................ xlix

Mill Levy Resolution ................................................................................................... lxxi Attachment A – Rate of Real Property Tax Levy ............................................ lxxiii

INTRODUCTION Organization ................................................................................................................. 1 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 ............................................................................... 10 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

v


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

vi


Table of Contents

MAJOR RESERVE ACCOUNTS Major Reserve Accounts Summary ............................................................................ .77

EXPENDITURE BUDGET Assembly ..................................................................................................................... .79 Mayor ........................................................................................................................... 99 Law ............................................................................................................................. 119 Assessing ................................................................................................................... 123 Community Planning .................................................................................................. 131 Digital Services .......................................................................................................... 151 Emergency Operations .............................................................................................. 173 Financial Services ...................................................................................................... 195 General Services ........................................................................................................ 227 Human Resources ..................................................................................................... 241 Library Services ......................................................................................................... 249 Parks and Recreation ................................................................................................. 269 Public Works .............................................................................................................. 305 Transportation ............................................................................................................ 337 Education ................................................................................................................... 365 Debt Service ............................................................................................................... 367 Non-Departmental ...................................................................................................... 379 Multi-Year Programs .................................................................................................. 385 Capital Improvement Program and Maintenance Reserve ........................................ 393 Capital Budget for the Capital Improvement Program ............................................... 429 Grants ......................................................................................................................... 433 Interfund Charges ...................................................................................................... 441 Service Areas ............................................................................................................. 449

APPENDICES Appendices Content ................................................................................................457

A-1 Number of Regular and Term Employees Detail .......................................459 A-2 FTE Detail ...................................................................................................462 B Personnel Benefit Rates .............................................................................465 C-1 Employee Bargaining Units ........................................................................466 C-2 FNSBEA Non-exempt Current ...................................................................467 C-3 FNSBEA Exempt Personnel .......................................................................468 C-4 Transit Division – Laborer’s Local Union ....................................................469 C-5 ASEA Exempt Professional ....................................................................... 470 C-6 Confidential Non-Exempt ...........................................................................471 C-7 Confidential Exempt Professional ..............................................................472 D-1 Maximum Property Tax Computation .........................................................473 D-2 Required Property Tax Differential Tax Zone .............................................502 E Fairbanks North Star Borough Demographics ...........................................503 F Glossary of Terms .......................................................................................523

vii


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 ........................................................................................ 33 Certified Assessed Valuations ..................................................................................... 35 FNSB Debt Service Funding Source ......................................................................... 376 Average Interest Cost Per Series .............................................................................. 376 Future Debt Service Payments by Fiscal Year .......................................................... 377 Vital Statistics: Birth, Death, Marriage, and Divorce Rates ....................................... 504 Population Estimates ................................................................................................. 508 Fall Enrollment, Univ. of Alaska Statewide vs. Univ. of Alaska Fairbanks ............... 509 University of Alaska Fairbanks College Degrees Awarded ....................................... 509 FNSB Average Monthly Employment, Top Two Employment Sectors ...................... 511 FNSB average Monthly Employment, by Industry ..................................................... 511 Health Insurance Trends ............................................................................................ 514 Annual Average Self-Service Unleaded Gasoline Prices .......................................... 516 Assessed Value of Property ....................................................................................... 519 Assessed Value of Pipeline Related Property, FNSB ................................................ 520

viii

MAYOR’S

MESSAGE

ix

Fairbanks North Star Borough

July 1, 2021

The Honorable Mindy O'Neall, Presiding Officer Fairbanks North Star Borough Assembly 907 Terminal Street Fairbanks, Alaska, 99701

Dear Ms. O'Neall:

MAYOR'S OFFICE

[email protected] Main: (907) 459-1300

Fax: (907) 459•1102

With this letter, I am pleased to submit t o you the final, Assembly approved budget for the fiscal year starting July I , 2021 through June 30, 2022 (FY2022). The approved budget is $173,767,965 and assumes essentially no-change in the area-wide mill rate of 13.799 mills resulting in a $1,666,695 increase from the approved FV2021 budget.

The State of Alaska continues to struggle with an unsustainable budget and t he impacts are felt locally. Historically, the State of Alaska has contributed to a significant portion of the Borough's school construction debt payments via the School Bond Debt Reimbursement program. The Assembly approved FY2022 budget fully funded, from general fund sources, the entire debt payment obligation without considering any cont ribution from the State operating budget. By the end of the 2021 legislative session, the legislature settled on funding some of the entitlement. The Borough w ill receive approxi matety 420/o of the expected reimbursement, or about $3.3 million. These funds w ill be deposited to the FNSB Debt Service Fund and by budget authorization wi ll lapse to the fund.

The FY2022 approved budget set the local cont ribution to the school district at $49,445,000 -a $4001000 increase from t he prior year.

The COVID-19 pandemic continues to negatively affect the local economy, with the tourism industry feeli ng the most acute impacts. Local events, large gatherings and conferences are expected to return in 2022 - however, this wi ll be heavily dependent upon any resurgence of t he virus or variants. Virtually all Industries in the local area are experiencing labor shortages and employers are having difficulties filling positions. The Borough is no stranger to these recruitment and retent ion challenges.

Personnel growth from the build-up at Eielson Air Force Base due to F-35 basing is expected to conclude the summer of 2022 as the base is expected to receive the final allotment of aircraft in late spring 2022. Eielson has also been selected as the site for four additional KC-

Ph~ic;al: 907 Tennlnal SL Fairbanks, AK 997Ol • Website: fnsb.gov • Malling: PO BOK 71267, Fairbanks, AK 99107

x

FY20221 Mayo1Js Budget TJ·ai1smittal Letter to the Assembly Page2of2

135 Stratotankers with an Active Association in support of the 168th Air Guard mission. The additional aircraft are expected to bring an additional 220 personnel and their families to the community over the next several years.

The Fairbanks housing market has constricted significantly over the last year with much of the available stock being consumed by growth related to the buildup at Eielson. Strategies are being developed and implemented by the Borough and other local groups to address the supply of housing and provide relief. New construction is needed to adequately address the demand and prepare for future growth. Housing markets are expected to be tight until additional housing units can be added to the inventory.

The Facilities Maintenance Reserve (FM R) Fund was changed by the Assembly to the Capital Improvement Program Maintenance Reserve (CIPMR) and the expected contribution to the CIPMR grew to 10% of budgeted general fund revenues. The change to the name also included a new waterfall formula to handle year-end lapses - this change ensures t he CIPMR contribution will continue to be funded fully through any lapse. This past year, the CIPMR was fully funded at $12.0 million.

Despite nearly a decade of state deficit spending and challenges approving a balanced state budget, the long state recession, and a long pandemic, the Fairbanks North Star Borough continues to lead the state in economic growth. Regardless of the ups and downs, I believe the Borough's future is bright and full of prosperity! I look forward to working with the Assembly to maintain existing services to the public while at the same time work to create efficiencies and improve the value of our services to our community.

Respectfully submitted,

BW/jw

FY 2021-2022 Budget Fairbanks North Star Borough

Budget Highlights

Organizational Highlights

NOTEWORTHY BUDGET ACCOMPLISHMENTS/CHANGES/ADJUSTMENTS/CONSIDERATIONS Please see the Mayor’s Message. Maintaining quality public services while keeping operating expenses as flat as possible and maintaining or lowering

the mill rate remains a primary focus of the Borough, especially through gains in efficiency. Providing year-to-year stability of services and budgets, with rising costs, smaller new construction taxable assessed

values, increasing property tax exemptions, and unstable or declining revenues while maintaining an adequate fundbalance for cash flows, emergencies, credit-worthiness, and as a hedge for economic uncertainty, is an unendingchallenge.

The FY22 approved budget of $173,767,965 is $1,238,909 more than the FY21 revised budget, a 0.72% increase. To keep operating expenses as flat as possible, many Borough departments again absorbed cost increases and

contractual salary increases. The Borough continues to adapt operations to gain efficiencies in service delivery. In the FY21 approved budget, the Assembly chose to use $5,598,240 of the general fund unassigned fund balance

to replace tax revenue. This draw on fund balance was designated for tax reduction, an exception to the FY22 taxcap calculation, allowing it to be recouped in FY22’s taxes as permitted by Borough Code. The $5,598,240 isincluded in the FY22 approved budget Maximum Property Tax Computation (see Appendix D-1); however, it hasnot been fully tapped for revenue in the FY22 approved budget. As a result, the FY22 approved budget is $4.7million under the maximum amount that can be levied.

For the FY22 approved budget, the Assembly chose to slightly lower the areawide property tax rate to 13.799,compared to the prior year mill rate of 13.891. This $3,827,177 of tax revenue was replaced by a draw on thegeneral fund’s unassigned fund balance. However, the Assembly again designated that amount as an exceptionto the FY22 tax cap calculation, allowing it to be recouped in FY23’s taxes, as permitted by Borough Code.

The estimated non-areawide mill rate is 0.616, the same as FY21. The delinquency factor has been retained at3.5% to reflect uncertainties about collectability due to the impacts of the pandemic.

The approved budget provides for an unassigned General Fund fund balance at the target of 17% of the annualappropriation.

A portion of the General Fund fund balance has been assigned as a contingency for valuation uncertainty relatedto tax years 2020 and 2021.

The FY22 approved budget assumes no funding for State Aid for School Construction. The amount of the Borough’sFY22 entitlement that is not expected be funded by the State is $7,863,383.

This budget reflects an estimated decrease in interest earnings across all funds, reflecting the current andanticipated future market conditions at historically low levels.

Quality public services require adequate facilities that are suitable to their use. This budget includes a continuedeffort to address the Borough’s substantial facilities maintenance needs (including for School District buildings, allof which the Borough owns). In March 2021, the Borough Assembly adopted a change to Borough Code requiringthe Mayor to submit his recommended operating budget with a minimum contribution to the Capital ImprovementProgram and Maintenance Reserve (CIPMR) of no less than 10% of the estimate of current areawide tax revenuefor the budget year. The Mayor’s FY22 submitted budget included the Code-required contribution of $12,006,660and the Assembly approved that amount.

The FY22 approved budget assumes full Borough management of the Carlson Community Activity Center (CAC)and restructures Park & Recreation’s Pioneer Park Division, renaming it the Riverside Division. This will allow thecommunity to fully utilize the CAC in the off seasons and between major events. Most of the cost of the restructureis offset by the removal of the management fee paid to the previous contractor and by revenues that will now beretained by the Borough.

Land Management has been moved from the Assessing department to the Mayor’s Office and the division namehas been changed to Natural Resources Development.

To promote operational efficiency, responsibility for meetings management of the Borough Boards andCommissions has been moved from the Community Planning department to the Clerk’s Office.

To cover the increased workload in the Community Planning department, the budget and FTE for the vacant GrantsWriter/Coordinator position has been moved from the Mayor’s Office to Community Planning for an additionalPlanner.

xi


Budget Highlights

NOTEWORTHY BUDGET ACCOMPLISHMENTS/CHANGES/ADJUSTMENTS/CONSIDERATIONS (CONTINUED)

A new allocation formula for EMS contractors is included in this budget to be commensurate and consistent with the level of services provided.

Funding for a new energy efficient tax credit program for new residential construction of $48,000 has been added. This budget document includes a copy of the FY22 10-year Capital Improvement Program (CIP). (Please refer to

the tab CIP and CIPMR for the full 10-year proposed program.) The approved budget continues the funding for non-CIP areawide facility repair and maintenance projects within

the Multi-Year Programs budget. The FY22 budget for this program is $1,200,000, a slight increase from FY21. Projects in this category are limited to no more than $300,000 per project.

Funding for $200,000 of Capital Outlay from the Network Operations division budget has been moved to a new Multi-Year Programs budget along with an additional $200,000 to cover replacement of critical IT infrastructure. The contribution to the Information Technology Infrastructure Sustainment Reserve (ITIS) has been increased to $500,000.

The Borough’s local contribution to the School District is $49.4 million, an increase of $400,000 compared to FY21, despite the decline in enrollment of 2,000 students, about 15%.

The commitment to Explore Fairbanks is at the same level as FY21, which is at the usual 65% of the estimated FY22 hotel-motel room tax revenue.

The funding for the Fairbanks Economic Development Corporation (FEDC) is provided at the same level as FY21. Funds appropriated for economic development are fully funded on an areawide basis in FY22’s approved budget. In FY21’s approved budget, FEDC’s grant was primarily funded from non-areawide funds.

H&SS Match Assistance Grants (MAGs) and grants to other community organizations have been maintained at the same funding levels as in FY21.

There is a $1 million contribution from the Transit Enterprise Fund net position for Transportation’s operations. The budget also uses $1.5 million of CARES Act Section 5307 funds to offset Transit expenditures (over and above normal Federal Section 5307 funds).

Hotel-motel room taxes and alcoholic beverage taxes are budgeted at reduced levels reflecting the pandemic’s effects on the local economy.

User fee revenues are budgeted at FY21’s reduced levels for the first half of the FY22 fiscal year. Departmental user fee schedules have been relocated from the Appendices to the department tab sections of the

budget document.

Expenditure Highlights

BOROUGH BUDGET EXPENDITURES OVERVIEW The FY22 approved operating budget is $173,767,965 (exclusive of service areas and recurring grants). It is

$1,238,909 more than the FY21’s revised $172,529,056 budget, and $1,666,695 more than FY21’s approved $172,101,270 budget (see the detailed breakdown on page 27).

GENERAL FUND EXPENDITURES OVERVIEW The FY22 recommended general fund budget is $141,484,446, a 0.35% increase ($487,831) from the FY21 revised

budget of $140,996,615 and a 0.65% increase from the FY21 approved budget of $140,568,829. Significant changes from the FY21 approved budget to the FY22 recommended budget include: a $3,006,660 increase in the contribution to the CIPMR, inflation (-1.10% was the 2020 annual average CPI-U for Urban Alaska (Anchorage and Mat-Su Borough - no

CPI is available for Fairbanks), a 7.39% decrease ($971,710) in the net contribution to the debt service fund, a $1,775,610 decrease in the net contribution to the Transit Enterprise Fund, a $400,000 increase in the direct appropriation to education

Organizational Highlights (continued)

xii


Budget Highlights

Expenditure Highlights (continued)

GENERAL FUND EXPENDITURES OVERVIEW (CONTINUED) a $332,160 increase in the contribution to multi-year programs Uses $3.83 million from General Fund unassigned fund balance and proposes it be designated for tax reduction.

This is $1.77 million less than the designation in the FY21 approved budget. Liability insurance coverages are up 20% and property coverage is up 15%, following national trends.

For details of changes in position count and full-time equivalents (FTE), see tables later in this ExpendituresHighlights section.

LOCAL EFFORT TOWARD EDUCATION 43.55% of general fund revenues are dedicated to education, comprised of the direct local contribution of 34.95%

($49,445,400) and 8.61% ($12,177,280) for school debt servicing (principal and interest). In addition to providing allthe school buildings and facilities, the Borough provides $1,279,790 of other additional indirect administrativeservices costs for education which are absorbed by the Borough. Some of these contributions not displayed in thebudget include banking services, cash management, risk management overhead costs, and other services.

EFFORT TOWARD DEBT SERVICING Total debt servicing decreased $971,710 from FY21’s $13,148,990 to FY22’s $12,177,280. Total areawide outstanding debt is estimated to be $88,640,000 at June 30, 2021 and is estimated to be

$80,115,000 at June 30, 2022,

LOCAL EFFORT TOWARD GRANTS Funding for local grants and for matching grants is $1,477,046 in the FY22 approved budget compared to

$1,739,101 in FY21 approved budget.

WAGE AND BENEFIT ADJUSTMENTS The FY22 general government benefit rate is 58.1% compared to FY21’s rate of 59.9%. The Borough actively

manages its workers compensation program/claims and its health care benefits plan and continues to keep its healthcare benefits cost increases below the health care costs trend rate.

xiii


Budget Highlights


STAFFING CHANGES TO BOROUGH SERVICES AND PROGRAMS Boroughwide, FY22 benefit-eligible employees increased to 447 employees from FY21’s approved budget of 441

employees and revised budget of 440 employees.

xiv

SUMMARYOFEMPLOYEENUMBERCHANGES

FY 2021 Approved Number of Employees

FY 2021 Revised Changes

Parks & Rec - Park Maintenance - Parks Ranger Seasonal

Parks & Rec - Park Maintenance - Parks Ranger Seasonal

Parks & Rec - Park Maintenance - Parks Ranger Senior

FY 2021 Revised Number of Employees

FY 2022 Approved Changes

General Fund

Assembly - Clerk's Office - Administrative Assistant Ill

Assembly - Clerk's Office - Administrative Assistant Ill

Mayor - Administration - Grant W riter/Coordinator

Mayor - Natural Resources Development division

Assessing - Land Management division

Assessing - term-perm Title Examiner II

Community Planning - Administrative Assistant Ill

Community Planning - Administrative Assistant Ill

Community Planning - Planning & Zoning - Planner Ill

Digital Services - Information Integration - term-perm Analyst/Programmer

Digital Services - Technology Support - term-perm Technology Support Specialist

Human Resources - Personnel/Payro ll

Parks & Rec - Riverside - Carlson Community Activity Center section

Parks & Rec - Riverside - Pioneer Park - Administrative Assistant I

General Fund Subtotal:

Non-Areawide

Emergeny Operations - Emergency Management

911 Fund

Emergeny Operations - 911

Multi-Year Programs

FY 2022 Approved Number of Employees

441.00

(1-00 (1-00 1.00

440.00

1-00 1.00

0.50

0.50

1.00

447.00


Budget Highlights


STAFFING CHANGES TO BOROUGH SERVICES AND PROGRAMS (continued) Boroughwide, staffing increased to 414.49 full-time equivalent positions (FTEs), a net increase of 7.46 FTEs from

FY21’s approved and revised budgets of 407.03 FTEs.

xv

SUMMARY OF FTE CHANGES

FY 2021 Approved FTEs

FY 2021 Revised Changes Parks & Rec - Parks Maintenance - Parks Ranger Seasonal

Parks & Rec - Parks Maintenance - Parks Ranger Seasonal

Parks & Rec - Parks Maintenance - Parks Ranger Senior

FY 2021 Revised FTEs


General Fund

Assembly - Clerk's Office - Ad ministrative Ass istant Ill

Assembly - Clerk's Office - Ad ministrative Ass istant Ill

May or - Administrat ion - Grant W riter/Coordinator

May or - Natural Resources Development divi sion

Assess ing - Land Management divi sion

Assess ing - term-perm Title Examiner II

Commun ity Plann ing - Ad ministrative Assistant Ill

Commun ity Plann ing - Administrative Ass istant Ill

Co mmun ity Plann ing - Planning & Zon ing - Planner Ill

Digital Services - Informat ion Integration - term-perm AnalysUProgrammer

Digital Services - Technology Support - term-perm Tec hnology Support Specialist

Human Resources - Personnel/Pay ro ll

Parks & Rec - Administrat ion - Parks & Recreation Director

Parks & Rec - Parks Maintenance - Parks Caretaker Seasonal

Parks & Rec - Parks Maintenance - Parks Caretaker Seasonal

Parks & Rec - Parks Maintenance - Parks Ranger Senior

Parks & Rec - Recreation - Recreational Spec ialist Ill

Parks & Rec - Rivers ide - Carlson Community Activity Center sect ion

Parks & Rec - Rivers ide - Pioneer Park - Ad ministrative Ass istant I

General Fund Subtotal:

Non-Areawide

Emergeny Operations - Emergency Management

911 Fund

Emergeny Operations - 911

Multi-Year Programs

Carlson Center Enterpri se Fund

Parks & Rec - Comm Act ivity Cir (enterpr fund) - Parks & Recreation Director

Transit Enterpri se Fund

Trans portat ion - Trans it Operations - Transit Driver (CBA 20@ .01 )

FY 2022 Approved FTEs

407.03

(0.35)

(0.35)

0.70

407.03

1.00

1.00

(1.00)

5.00

(5.00)

(1.00)

(1.00)

(1.00)

1.00

(1.00)

1.00

0.08

0.25

0.50

0.50

0.30

0.50

6.00

(0.75\

6.38

0.07

0.06

1.00

(0.25 \

0.20

illA9:


Budget Highlights


EXPENDITURES RECONCILIATION

xvi

2020/21 2020/21 202112.2 APPROVED CHANGES REVISED ADJU STMENTS APPROVED

DE PARTMEN T BUDGET TH RU 12131121 BUDGET T O PROGRAMS BUDGET

Assembly 1,767,490 1,767,490 316,260 2,083,750

Mayor 1,49 1,180 1,491,180 642,390 2,133,570

Law 1,426,080 1,426,080 8,730 1,434,810

Assessing 3,595,030 3,595,030 (849,180) 2,745,850

Communtty Planning 2,128,980 2,128,980 (81,670) 2,047,310

Digtt al Serv ices 6,659,040 6,659,040 (194,570) 6,464,470

Emergency Operations 6,418,980 6,418,980 421,885 6,840,865

Financial Serv ices 4,514,279 4,514,279 (5,393) 4,508,886

General Serv ices 1,587,850 1,587,850 (3,620) 1,584,230

Hu man Re sources 4,11 5,930 4,115,930 341,830 4,457,760

Library Serv ices 6,201,550 125 6,201,675 (75,175) 6,126,500

Parks and Recreation 8,854,810 8,854,810 605,390 9,460,200

Public W or1<s 27 ,353,560 27,353,560 (1,177,350) 26,176,210

Transportati on 8,608,615 8,608,615 (2,3.30 ,365) 6,278,250

EciJcation 49 ,045,400 49,045,400 400,000 49,445,400

Debt Serv ice 14,011,670 14,011 ,670 (1,834,390) 12,177,280

Non-Departmental 95,000 95,000 95,000

Vehicle Equi pmmt Replacement 1,288,050 1,288,050 (147,580) 1,140,470

lnterfund Charges 5,197,040 5,197,040 (626,620) 4,570,420

Multi-Year Prog rams 2,565,840 427,661 2,993,501 204,499 3,198,000

Gap tt al Improvement Program 9,000,000 9,000,000 3,006,660 12,006,660

Grant Programs 1,610,750 1,610,750 (263,750) 1,347,000

Contri buti ons t o Fund Balance 4,564,146 4,564,146 2,880,928 7,445,074

172, 101, 270

427,786

172, 529,056

172,101,270 427,786 172,529,056 1,238,909

Sum mary o f Major Chang es in E xpen ditu res from FY 2021

FY 2021 Approved Budgec 427,661 Multi-Year Programs and Gap tt al Projects

______ 1_2_5 Net of all ot her adjustments

Torii of Changes from FY 2021 Approved ro FY 2021 Revised Budger

FY 2021 Revised Budgec (511 ,037) Permanent salary changes and net increases in FTE's, exclu ding Garl son Center

(21,300) overtime wages and temporary salaries, excluding Carlson Ce nt er

173,767,965

(802,578) Benefit charges due to benern rate adjustment and sa lary adjustments, exclucing Carlson Center 467,520 Net impact of bringing the management of Carlso n Center w tthin th e Boro ugh

3,006,660 Increase fun ci ng t o Borough Cap ital lmproverrent Prog ram and Maint enance Reserve (OIPMR)

48,000 New Mult~Year Program Energy Efficient New Con struction T ax Credtt

400,000 Increase in general fund contribution t o th e Informati on T echnology Susta inment Reserve

(243,501) Net fun ci ng changes for all oth er Multi-Year Programs (1,834,390) Decrease in funcing t o De bi Serv ice

454,140 Increase in Emergency Operat ions contra cted serv ices cost for ambulances and first responders

(2, 398,331) Decrease in So li d W aste Disposal loan payments

1,269,540 Net increase in Publ ic W orks contract ual serv ice s

(213,080) Decrease in Digtt al Serv ices cap ital outl ay

431,060 Increase in insurance prerri ums

400,000 Increase in local contribution t o Schoo l Distri ct

(1,189,775) Decrease in capital outlay and lease payments for th e Vehi cle and Equipment Fleet Fund

(147,580) Decrease t o Vehicle Equipment rep lacement charges

(130,747 ) other program cost adjustments, all funds (626,620) Ohanges to I nt erfun d Charges (IG CP) - see lnterfund Charges tab

2,880,928 Increase in Contributions t o Fund Balance, net for all funds 1, 238, 909 -------- Tor.i of Changes from FY 2021 Revised ro FY 2022 Budger

173, 767,965 FY 202.2 Approved Budgec


Budget Highlights

Revenue Highlights

BOROUGH BUDGET REVENUE OVERVIEW The Mayor’s FY22 approved budget for the general fund is $4.71 million under the areawide tax cap. For the FY21

approved budget, the Assembly chose to set areawide tax revenues at $13.26 million under the tax cap, by takinga draw on unassigned fund balance and designating it for tax reduction. (See the sixth bullet on the first page ofthese Budget Highlights.)

Total property taxes (current taxes less estimated 3.5% delinquency factor, plus estimated payments for prior years’delinquent taxes, interest and penalties, and PILT for privatized military housing/hotel): $121,300,436 areawide,$3,545,898 non-areawide, and $9,972,311 solid waste collection district ($134,818,648 combined for all funds)make up 77.59% of the FY22 revenue budget, as compared to FY21 approved and revised budget’s $131,684,642at 76.33%. Without the PILT, all property taxes total $133,345,528, or 76.74%.

State revenues: $1,124,620 (FY22 approved budget), versus $821,650 (FY21 revised budget), makes up 0.65%of the FY22 revenues compared to 0.48% of the FY21 revised budget revenues. The increase in the current yearis related to anticipated higher Community Assistance Program.

Certain select user fees and charges for services were added or increased in the following funds/departments:General Fund: Community Planning, Financial Services - Tax Foreclosure, and Parks and Recreation; and SolidWaste Disposal Enterprise Fund: Public Works - Solid Waste Disposal

Boroughwide, FY22 approved budget interest earnings projections are decreased to $66,740 from $145,240 in theFY21 approved and revised budgets, based on the expectation that the Federal Reserve intends to keep interestrates close to zero percent through FY22 and beyond.

GENERAL FUND REVENUES Property tax revenues (excluding PILT) increased from FY21’s approved and revised budgets of $117,097,332 to

FY22’s approved budget of $119,827,319, providing 84.69% of FY22’s general fund revenues. (Also see Mill RateHighlights, below).

FY22 hotel-motel room taxes are projected to remain the same at $1,000,000 (FY21 approved budget estimate). FY22 alcoholic beverage sales taxes are projected to remain the same at $990,000 (FY21 approved budget

estimate). FY22 tobacco distribution excise taxes are projected to increase to $1,350,000 from $1,100,000 (FY21 approved

budget estimate). A marijuana and marijuana products sales tax became effective 1/1/2017. Based on actual receipts to date in FY21,

revenue estimates for FY22 have increased to $350,000 from $175,000 in the FY21 approved budget. As a result of the transfer of management of the Carlson Center to the Borough in the FY22 approved budget, there

are new user fees added related to the additional services expected to be provided at the Carlson Center. Thegeneral fund FY22 approved budget includes revenues for the Carlson Activity Center fees totaling $789,040.

Certain other user fees and charges for services were added. (See section above.)

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Budget Highlights

Mill Rate / Tax Levy Highlights

AREAWIDE MILL RATE / ASSESSED VALUES Without the State-assessed oil and gas properties, net taxable assessed valuations for the Borough increased

$269.89 million, from FY21’s $7,890,654,590 to FY22’s $8,160,552,946. “Full” value changes in assessed valuation from tax year 2020 (FY21) to tax year 2021 (FY22) are: new construction added $230,135,189; the pipeline and other State-assessed oil and gas properties decreased $7,105,300; and valuations for the remaining properties increased $105,945,168.

State-mandated exemptions are $954,530,040, a 4.42% increase of $40.4 million from FY21. State-mandated exemptions continue to increase at this rate year after year.

The Mayor’s mill rate target for the FY22 budget was to come in at the same rate as in the FY21 budget. The areawide mill rate is 0.092 lower than the FY21 areawide mill rate and the levied areawide property taxes have increased due to an overall net taxable value increase. (See first bullet in this section.) Levied areawide property taxes in the FY22 approved budget are $122,447,484 ($118,161,819 when adjusted for delinquencies); a slight increase from the FY21 approved and revised budgets of $119,618,487 ($115,431,832 when adjusted for delinquencies).

The CY 2021 areawide mill rate for the FY22 approved budget is 13.799, which is 0.092 mills less than CY 2020 levy of 13.891 mills.

xviii

APPROPRIATING

ORDINANCE

xix

1 2 3 4 5 6 7 8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

By: Introduced: Advanced: Substituted: Amended: Adopted:


ORDINANCE NO. 2021-20

Bryce J. Ward, Mayor 04/08/2021 04/08/2021 05/13/2021 05/13/2021 05/13/2021

AN ORDINANCE APPROPRIATING FUNDS AS LISTED FOR THE FISCAL YEAR BEGINNING JULY 1, 2021; RATIFYING FI?CAL POLICIES AND USER FEES; LEVYING TAXES; DISSOLVING THE CARLSON CENTER ENTERPRISE FUNDS; AND AMENDING

CHAPTER 2.08 FNSBC, CHAPTER 4.64 FNSBC, AND FNSBC TITLE 20 TO RENAME THE DIVISION OF LAND MANAGEMENT AS THE DIVISION OF NATURAL RESOURCES

DEVELOPMENT AND MOVE THE DIVISION TO THE OFFICE OF THE MAYOR

WHEREAS, The Mayor shall deliver to the Assembly, on or before the first Thursday following April 1st of each year, the total proposed comprehensive budget of the Borough as required by FNSBC 7.12.020; and

WHEREAS, The Assembly adopted Resolution No. 86-093 affirming the Community Activity Center would be operated as an enterprise activity; and

WHEREAS, The Assembly adopted Resolution No. 88-088 naming the Community Activity Center the "John A. Carlson Community Activity Center" (Carlson Center); and

WHEREAS, Ordinance No. 89-045 established enterprise funds for the Carlson Center; and

WHEREAS, In June 2020, the parks and recreation department contracted a feasibility study and market analysis specifically asking about options regarding the future use and management of the Carlson Center, including contractor management, Borough management, hybrid management, or sale of the Carlson Center; and

WHEREAS, The study and analysis recommended the Carlson Center be brought under direct management by the Borough and operate as a year-round indoor community and activity center; and

AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined

Text to be deleted is [BRACKETED, CAPITALIZED]

Fairbanks North Star Borough, Alaska ORDINANCE NO. 2021-20 Page 1 of 9

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41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79

WHEREAS, The Carlson Center will remain in the parks and recreation department, but beginning in fiscal year 2021-22, it will be a new General Fund section, along with the Pioneer Park section, in the new Riverside division.

NOW, THEREFORE, BE IT ORDAINED by the Assembly of the Fairbanks North Star Borough:

Section 1. Classification. Section 2 and the provisions of Section 3 of this ordinance are of a general and permanent nature and shall be codified. All other sections of this ordinance are not of a general and permanent nature and shall not be codified.

Section 2. Subsection B of FNSBC 2.08.030, Classification of departments, is hereby amended as follows: B. The following departments and divisions are direct public service department~:

1. Department of community planning; 2. Department of library services; 3. Department of parks and recreation; 4. Department of emergency operation~; 5. The following divisions within departments listed under subsection (C) or

(D) of this section: a. Air quality program, b. Health and social services, c. Transit operations including Van Tran, d. Solid waste collection and disposal, including hazardous waste, e. Rural services, f. Economic development, g. [LAND MANAGEMENT.]Natural resources development.

Section 3. The Division of Land Management, in the Department of Assessing, shall be renamed the Division of Natural Resources Development and moved to the Office of the Mayor. FNSBC Title 20 and Chapter 4.64 FNSBC shall be amended accordingly.

Section 4. There is no separate budget for the direct public service activity of managing meetings and clerking for boards and commissions by the Office of the Borough Clerk. Therefore, notwithstanding FNSBC 7.12.020(()(4), Budget submission, the budget subtotal for direct public services does not include, and the budget subtotal for governance includes, the direct public service activity of managing meetings and clerking boards and commissions.



Fairbanks North Star Borough. Alaska ORDINANCE NO. 2021-20 Page 2 of 9

xxi

80 Section 5. The Carlson Center enterprise funds established by Ordinance 81 No. 89-045 are dissolved. 82 83 Section 6. Carlson Center Enterprise Funds' Transfers of Balances. 84 A. The June 30, 2021 audited remaining net position of the Carlson Center Enterprise 85 Operating Fund, excluding capital assets, shall be transferred to the Asset Replacement 86 Reserve. If any outstanding encumbrances exist at June 30, 2021, they shall be 87 transferred to the Carlson Center section of the Riverside division of the parks and 88 recreation department. The capital assets will be transferred to the general fund, and in 89 accordance with generally accepted accounting principles, shall not be recorded at the 90 fund level. 91 B. The June 30, 2021 audited balances of all assets, liabilities, and net position of the 92 Carlson Center Enterprise Projects Fund shall be transferred to the appropriate Capital 93 Projects Funds. 94 C. The June 30, 2021 audited cash and net position balances of the Carlson Center 95 Capital Projects Reserve shall be transferred to the Asset Replacement Reserve. 96 D. All transfers shall be adjusted as needed for the differences in the bases of 97 accounting between the governmental and proprietary fund types. 98 99 Section 7. Appropriations for All Departments and Funds. There is hereby

100 appropriated for the fiscal year beginning July 1, 2021, the amounts set forth in 101 Attachment A, attached hereto and made a part of this ordinance. Appropriations to 102 recipients named in the worksheets and budget document underlying this ordinance and 103 its attachment are hereby made notwithstanding the provisions of FNSBC Title 16. 104 105 Section 8. Education Appropriation. As required by AS 14.14.060(c) and 106 FNSBC 7.12.040(A), the sum of $166,535,956 plus the amount of the final Borough 107 adopted contribution to education plus the amount of on-behalf payments from the State 108 of Alaska for PERS and TRS is hereby approved as the total amount of the Fairbanks 109 North Star Borough School District budget for the fiscal year beginning July 1, 2021 and 110 ending June 30, 2022. This total approved amount is approximate and may be updated 111 to match the published approved budget of the Fairbanks North Star Borough School 112 District when it becomes available if the Borough Chief Financial Officer determines there 113 is no material difference. This amount is not appropriated. The appropriation for 114 Education set forth in Attachment A of this ordinance is the total amount of money, from 115 local sources for school purposes, which shall be made available during said fiscal year. 116 The Borough operates a central treasury; consequently, it may receive, throughout the 117 fiscal year, sums from other entities for use by the School District. Said sums are not 118 appropriated by the Borough as relates to specific uses, which is the purview of the School 119 Board. Individual amounts received and added to the District budget after approval of 120 this ordinance shall be added to the total approved amount, provided that the amounts


Text to be deletedis [BRACKETED, CAPITALIZED]


xxii

121 are communicated in writing to the Borough. In accordance with state law, the 122 appropriation contained in this ordinance for local support to Education is stated only as 123 a lump sum and individual School District appropriation items are not included in this 124 ordinance. 125 126 Section 9. Appropriation Level. The appropriations set forth in 127 Attachment A of this ordinance are at the department and fund level, with expenditure 128 allocations at the division level. Transfers of appropriations or supplemental 129 appropriations may be made by the Assembly by ordinance. 130 131 Section 10. Promoting Operational Programs. Monies appropriated in the 132 commodities and contractual services categories authorizes the use of those funds for 133 giveaways, prizes, and awards that promote the operational programs of the Borough. 134 135 Section 11. All Funds Contingent Appropriations. 136 A. Health Benefits. Contingent upon the Health Care Contingency Reserve 137 contribution requirements, as outlined in the current collective bargaining agreements, 138 not being met, the respective actual amounts required by department and fund are 139 appropriated to cover the requirements and Contributions from Fund 140 Balance/Unrestricted Net Position, as applicable, are increased by like amounts. 141 B. Insufficient Funds. These department and fund appropriations are further 142 contingent on each fund/department not having sufficient funds available for these 143 purposes. 144 145 Section 12. State Aid for School Construction. Contingent upon receipt of 146 the funds, amounts received from the State for debt service reimbursement shall be 147 deposited in the General Fund and then immediately transferred to the fund balance of 148 the Debt Service Fund and committed for FY23's debt service expenditures. 149 150 Section 13. State Community Assistance Program for Unincorporated 151 Communities. Contingent upon receipt of the funds and in accordance with AS 29.60.850 152 - 29.60.879, amounts received from the State, for eligible unincorporated communities 153 within the Borough, are appropriated in General Fund - Non-Departmental and shall be 154 distributed to those communities' selected non-profit(s) which have complied with the 155 Borough's administrative procedures for receipt of the funds. 156 157 Section 14. General Fund - Mayor's Office Appropriation. The allocation 158 for areawide economic development in the Mayor's Office appropriation is made in 159 accordance with AS 29.35.ll0(c) and an agreement, dated May 20, 2004, among the 160 Mayors of the Borough and the Cities of Fairbanks and North Pole.


Text to be deleted is [BRACKETED, CAPITAUZED]


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161 Section 15. General Fund - Non-Departmental Reappropriation. The 162 amount in the Non-Departmental - Areawide appropriation for Reserve for Unforeseen 163 Time-Critical Events is reappropriated to the respective areawide departments and funds 164 for the purpose described in the Budget Document. 165 166 Section 16. Non-Areawide Fund - Non-Departmental Reappropriation. The 167 amount in the Non-Departmental - Non-Areawide appropriation for Reserve for 168 Unforeseen Time-Critical Events is reappropriated to the respective departments within 169 the Non-Areawide Fund for the purposes described in the Budget Document. 170 171 Section 17. Provisions for Grants, Multi-Year Programs, and the Capital 172 Budget for the Capital Improvement Program (CIP). 173 A. Grants. The appropriations for "Recurring Grants to the Borough," all set forth in 174 Attachment A of this ordinance, are estimated amounts. Actual amounts will be 175 appropriated contingent, and based upon, the respective signed grant agreements. Any 176 material differences, as determined by the Chief Financial Officer, will be communicated 177 to the Assembly. 178 The appropriations for these grants are effective for the periods specified in the 179 respective signed grant agreements. Expenditures incurred within the effective dates of 180 the signed grant agreements are eligible for reimbursement. Furthermore, these 181 appropriations are to be recorded and accounted for on the Borough's books using the 182 most suitable fund(s) and methods, as determined by the Chief Financial Officer. 183 B. Disallowed Costs. For positions that are grant-funded, if immaterial personnel 184 costs are incurred by a position, which are not eligible to be funded by grants 185 ("disallowed"), the Borough shall record those costs against any other allowable funding 186 source(s), as determined by the Chief Financial Officer. 187 C. Multi-Year Programs (MYP). The appropriations for these programs are to be 188 recorded and accounted for on the Borough's books using the most suitable fund(s) and 189 methods as determined by the Chief Financial Officer. 190 D. Reserve for Personnel Services (MYP). The amounts in this program are 191 reappropriated to the respective departments and funds for the purposes described in 192 the Budget Document. 193 E. Capital Budget for the CIP. The appropriations for these projects are to be 194 recorded and accounted for on the Borough's books using the most suitable funds(s) and 195 methods as determined by the Chief Financial Officer. 196 197 Section 18. FY 2022 Capital Improvement Program. To the extent the 198 Capital Improvement Program was not adopted by resolution before March ist as required 199 by FNSBC 7.12.120(D), that requirement is waived.




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200 Section 19. Intent for Recurring Match Assistance Grants Funded by the 201 Borough. The $200,000 General Fund operating transfer to "Recurring Grants Funded by 202 the Borough" for the "Match Assistance Grant" program is set aside as a funding source 203 for any required local match assistance needed for grants received by non-profit 204 organizations serving the health and social services needs of the Borough community. 205 206 Section 20. Health Care Contingency Reserve Fund Appropriations. 207 Personnel benefits appropriated for the Health Care Contingency Reserve Fund are 208 transferred to the Health Care Contingency Reserve Fund in the Local Programs Special 209 Revenue Fund. Monies in the Health Care Contingency Reserve Fund are to be used in 210 accordance with the Fund's provisions and with the current collective bargaining 211 agreements, and the respective amounts required by department and fund are 212 appropriated for those purposes. 213 214 Section 21. Labor/Management Committee (LMC) and Labor/Management 215 Committee on Employee Benefits (LMCEB) Appropriation. Personnel benefits 216 appropriated for the LMC/LMCEB are transferred to the LMC/LMCEB Account in the Local 217 Programs Special Revenue Fund. Monies in the LMC/LMCEB Account are to be used in 218 accordance with the Account's provisions and with the current collective bargaining 219 agreements and are appropriated for those purposes. 220 221 Section 22. Health Wellness Funds Appropriation. Monies previously 222 deposited in the Wellness Account in the Local Programs Special Revenue Fund are to be 223 used in accordance with the Account's provisions and with the current collective 224 bargaining agreements and are appropriated for those purposes. 225 226 Section 23. Multi-Year - Merit Pay Program Reappropriations. Previously 227 appropriated amounts in the Merit Pay Program are reappropriated to the respective 228 departments and funds for the purposes described in the Borough's Merit Pay Policy when 229 the fund/department does not have sufficient funds to cover the award. 230 231 Section 24. Direct Purchase versus Lease Financing. Vehicles and 232 equipment to be procured by the Vehicle & Equipment Fleet Fund (VEFF) are budgeted 233 as direct purchases. The Chief Financial Officer (CFO) is authorized to determine whether 234 the use of a master lease or other lease agreement for these or other large procurements 235 is appropriate. If the Mayor concurs with the use of a CFO-approved lease, the related 236 appropriations in this budget are hereby adjusted to reflect that usage. 237 238 Section 25. VEFF Purchase Substitutions. Purchases of items on the "List 239 of Vehicles and Equipment to be replaced in FY 2022" must be substantially equivalent 240 to the listed item as determined by the Chief Financial Officer.

AMENDMENTS ARE SHOWN IN LEGISLA.TIVE FORMAT Text to be added is underlined



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241 Section 26. Classification for Constraints of Fund Balance in the General 242 Fund. In accordance with generally accepted accounting principles: 243 A. "Assigned for Valuation Uncertainty" will be recorded in the amount of $1,639,260 244 effective June 30, 2021 for the amount set aside in Ordinance No. 2020-20. 245 B. "Assigned for Valuation Uncertainty" will be recorded in the amount of $1,305,840 246 as set forth in Attachment A to this ordinance. 247 248 Section 27. Classification for Constraints of Fund Balance in the 249 Non-Areawide Fund. In accordance with generally accepted accounting principles, 250 $133,180 will be recorded as "Assigned for Valuation Uncertainty" as set forth in 251 Attachment A to this ordinance. 252 253 Section 28. Lapse of Funds. 254 A. General Fund - Community Planning - Local Match for the Fairbanks Area Surface 255 Transportation (FAST) Planning Grant. Notwithstanding FNSBC 7.04.120, any 256 unexpended, unencumbered remainder of the local match shall not lapse until the FAST 257 Planning grant expires. 258 B. General Fund - Digital Services - Local Match for the Fairbanks Area Surface 259 Transportation (FAST) Planning Grant. Notwithstanding FNSBC 7.04.120, any 260 unexpended, unencumbered remainder of the local match shall not lapse until the FAST 261 Planning grant expires. 262 C. General Fund - Financial Services - Health & Social Services Local Match for the 263 Human Services Community Matching (HSCM) Grant. Notwithstanding FNSBC 7.04.120, 264 any unexpended, unencumbered remainder of the local match shall not lapse until the 265 HSCM grant expires. 266 D. Transit Enterprise Fund - Transportation Department - Local Match for the 267 Fairbanks Area Surface Transportation (FAST) Planning Grant. Notwithstanding 268 FNSBC 7.04.120, any unexpended, unencumbered remainder of the local match shall not 269 lapse until the FAST Planning grant expires. 270 E. Vehicle & Equipment Fleet Fund - Transportation Department. Notwithstanding 271 FNSBC 7.04.120, if any item on the "List of Vehicles and Equipment to be replaced in 272 FY 2022," or a piece of equipment not materially different as determined by the CFO, has 273 not yet been purchased, its appropriation shall not lapse until the purchase is complete 274 or has been abandoned. 275 F. Grants. Multi-Year Programs. and Capital Budget for CIP. In furtherance of 276 FNSBC 7.04.120(8), upon completion or abandonment of the purposes of the 277 appropriations for grants, multi-year programs, and CIP projects set forth in Attachment A 278 of this ordinance, any unexpended, unobligated portion of each respective contribution 279 from another fund shall lapse to the fund balance or unrestricted net position, as 280 appropriate, of the contributing fund.




xxvi

281 Section 29. Rate of Real Property Tax for Areawide General Government 282 Purposes. There is hereby levied for areawide general government functions of the 283 Borough, a tax upon each dollar of property taxable under Chapter 8.04 FNSBC and 284 Chapter 8.36 FNSBC, for property located within the Borough, at a rate of levy to be fixed 285 by resolution which shall be adopted before the 15th of June 2021. 286 287 Section 30. Rate of Real Property Tax for Areawide Education Purposes. 288 There is hereby levied for areawide education functions of the Borough, a tax upon each 289 dollar of property taxable under Chapter 8.04 FNSBC and Chapter 8.36 FNSBC, for 290 property located within the Borough, at a rate of levy to be fixed by resolution, which 291 shall be adopted before the 15th of June 2021. 292 293 Section 31. Rate of Real Property Tax for Non-Areawide Purposes. There 294 is hereby levied for non-areawide functions of the Borough, a tax upon each dollar of 295 property taxable under Chapter 8.04 FNSBC and Chapter 8.36 FNSBC, for property 296 located within the Borough outside the cities of Fairbanks and North Pole, at a rate of 297 levy to be fixed by resolution, which shall be adopted before the 15th of June 2021. 298 299 Section 32. Rate of Real Property Tax for Solid Waste Collection District 300 Purposes. There is hereby levied for solid waste collection functions of the Borough, a 301 tax upon each dollar of property taxable under Chapter 8.04 FNSBC and Chapter 8.36 302 FNSBC, for property located within the Borough outside the city of Fairbanks, at a rate of 303 levy to be fixed by resolution, which shall be adopted before the 15th of June 2021. 304 305 Section 33. Rate of Real Property Tax for Service Area Purposes. There is 306 hereby levied for the various service area functions of the Borough, a tax upon each dollar 307 of property taxable under Chapter 8.04 FNSBC and Chapter 8.36 FNSBC, for property 308 located within each service area of the Borough, at a rate of levy to be fixed by resolution, 309 which shall be adopted before the 15th of June 2021. 310 311 Section 34. Rate of Real Property Tax for Service Area Administrative Fee. 312 There is hereby levied, pursuant to FNSBC 14.04.190(8), a tax upon each dollar of 313 property taxable under Chapter 8.04 FNSBC and Chapter 8.36 FNSBC, for property 314 located within each service area of the Borough, at a rate of levy sufficient to at least pay 315 the administrative fee. The exact rate of levy will be fixed by resolution, which shall be 316 adopted before the 15th of June 2021. 317 318 Section 35. Ratification and Adoption. Adoption of this ordinance 319 constitutes approval of the Intent Statements in Attachment B, Fiscal Policies set forth in 320 Attachment C, and approval of the User Fee Schedule, to be effective July 1, 2021, set 321 forth in Attachment D.




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322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351

Section 36. Additions to the Budget Document. Financial Services department staff are permitted to add informational items to the Budget Document for the Government Finance Officers Association's Distinguished Budget Presentation Award submission. Any additional information will be submitted by memorandum to the assembly as a communication.

Section 37. Approval of Final Budget Document. Notwithstanding FNSBC 7.12.050(F), the Assembly of the Fairbanks North Star Borough hereby approves the Budget Document, which allocates appropriations to various expenditure categories.

Section 38. Effective Date. This ordinance is effective on July 1, 2021, except for section 25 A. which is effective June 30, 2021.

ADOPTED THE 13TH DAY OF MAY 2021.

ATTEST:

April rickey, CMC Borough Clerk

Yeses: Cooper, Williams, Lyke, Sanford, O'Neall Noes: Cash, Wilson, Tomaszewski, Lojewski




FAIRBANKS NORTH STAR BOROUGHORDINANCE NO. 2021-20

ATTACHMENT A

SUMMARY OF APPROPRIATIONS BY DEPARTMENT(excludes Transfers Out)

Number Number Departments of Employees of FTEs TOTAL Assembly 13.00 13.00 $2,083,750Mayor 12.00 12.00 2,133,570Law 7.00 7.00 1,434,810Assessing 21.00 21.00 2,745,850Community Planning 16.00 16.00 2,047,310Digital Services 29.00 29.00 6,464,470Emergency Operations 25.00 24.13 6,840,865Financial Services 29.00 29.00 4,508,886General Services 8.00 8.00 1,584,230Human Resources 14.00 13.08 4,457,760Library Services 57.00 48.98 6,126,500Parks and Recreation 81.00 65.41 9,460,200Public Works 75.00 73.88 26,176,210Transportation 59.00 53.01 6,278,250Non-Departmental 95,000Vehicle Equipment Replacement Charges 1,140,470Interfund Charges 4,570,420Education 49,445,400Debt Service 12,177,280Multi -Year Program - Excluding Reserves 1.00 1.00 2,668,000Multi -Year Program - Information Technology Infrastructure Sustainment Reserve 500,000Multi -Year Program - ECC Technology and Equipment Replacement Reserve 30,000Capital Improvement Program and Maintenance Reserve (CIPMR) 12,006,660Recurring Grants Funded by the Borough 1,347,000Contributions to Fund Balances/Unrestricted Net Position 7,445,074

Subtotal Appropriations 173,767,965Capital Budget for Capital Improvement Program (CIP) 11,936,000Recurring Grants to the Borough - Special Revenue Funds 505,529Recurring Grants to the Borough - Enterprise Funds 1,558,847Road and Miscellaneous Service Areas 5,046,980Service Area Differential Tax Zone 13,927Fire Service Areas 9,937,067Service Area Funds Multi -Year and Capital Projects 127,000

TOTAL PERMANENT POSITIONS 447.00 414.49TOTAL APPROPRIATIONS $202,893,315

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

Number GENERAL BOROUGH OPERATIONS of FTEs TOTAL General Fund 328.80 $141,484,446 Special Revenue Funds: Non-Areawide 5.35 4,955,678 Solid Waste Collection District 3.32 9,972,311 911 3.45 1,253,270 Hotel-Motel Room Tax Fund 650,000 Land Revenue Reserve 271,240

Attachment A - Ord. No. 2021-20

Page 1 of 16 Pagesxxviii

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

Number of FTEs TOTAL

Enterprise Funds: Solid Waste Disposal 20.56 $12,610,910 Transit 53.01 7,843,570

Internal Service Fund: Vehicle and Equipment Fleet 1,140,470

EDUCATION 49,445,400

DEBT SERVICE FUND 12,177,280MULTI-YEAR PROGRAMS 3,198,000

CAPITAL IMPROVEMENT PROGRAM AND MAINTENANCE RESERVE (CIPMR) 12,006,660

CAPITAL BUDGET FOR CAPITAL IMPROVEMENT PROGRAM (CIP) 11,936,000

GRANTSRecurring Grants Funded by the Borough 1,347,000Recurring Grants to the Borough - Special Revenue Funds 505,529Recurring Grants to the Borough - Enterprise Funds 1,558,847

ROAD AND MISCELLANEOUS SERVICE AREA FUNDS 5,046,980SERVICE AREA FUNDS DIFFERENTIAL TAX ZONE 13,927FIRE SERVICE AREA FUNDS 9,937,067SERVICE AREA FUNDS MULTI-YEAR AND CAPITAL PROJECTS 127,000

GENERAL FUND - APPROPRIATIONS

Number DivisionDepartment/Division of Employees Allocations Appropriations

Dept: ASSEMBLY Div: Assembly 0.00 $507,880 Div: Borough Clerk 7.00 987,120 Div: Elections 0.00 238,600 Div: Records Management 6.00 350,150 TOTAL 13.00 $2,083,750

Dept: MAYOR Div: Administration 6.00 $1,049,650 Div: Economic Development - Areawide 1.00 341,110 Div: Natural Resources Development 5.00 742,810 TOTAL 12.00 2,133,570

Dept: LAW 7.00 1,434,810

Dept: ASSESSING 21.00 2,745,850

Dept: COMMUNITY PLANNING Div: Administration 3.00 $439,560 Div: Planning & Zoning 9.50 1,142,910 Div: Platting 3.50 464,840

TOTAL 16.00 2,047,310


Page 2 of 16 Pagesxxix

GENERAL FUND - APPROPRIATIONS, continued


Dept: DIGITAL SERVICES Div: Administration 2.00 $339,850 Div: Geographic Information Services 4.00 573,430 Div: Information Integration 10.00 1,750,360 Div: Network Operations 6.00 2,151,550 Div: Technology Support 7.00 1,649,280

TOTAL 29.00 $6,464,470

Dept: EMERGENCY OPERATIONS Div: Animal Control 15.20 2,057,150

Dept: FINANCIAL SERVICES Div: Administration 2.00 $449,140 Div: Accounting 17.00 2,190,190 Div: Health and Social Services 1.00 248,666 Div: Treasury/Budget 9.00 1,620,890

TOTAL 29.00 4,508,886

Dept: GENERAL SERVICES Div: Administration 2.00 $325,290 Div: Purchasing 3.00 319,860 Div: Support Services 3.00 939,080

TOTAL 8.00 1,584,230

Dept: HUMAN RESOURCES Div: Personnel/Payroll 8.00 $1,081,360 Div: Risk Management 6.00 3,376,400

TOTAL 14.00 4,457,760

Dept: LIBRARY SERVICES Div: Administration 5.00 $780,890 Div: Circulation/Bookmobile Services 21.00 1,549,290 Div: Collection Services 12.00 1,950,610 Div: Community Services 19.00 1,845,710

TOTAL 57.00 6,126,500

Dept: PARKS AND RECREATION Div: Administration 3.00 $446,750 Div: Parks Maintenance 30.00 3,409,230 Div: Recreation 34.00 3,087,470 Div: Riverside 14.00 2,516,750

TOTAL 81.00 9,460,200

Dept: PUBLIC WORKS Div: Administration 5.00 $833,250 Div: Design & Construction 15.00 947,460 Div: Facilities Maintenance 25.00 7,984,690 Div: Rural Services 5.00 714,280

TOTAL 50.00 10,479,680

NON-DEPARTMENTAL 75,000


Page 3 of 16 Pagesxxx

GENERAL FUND - APPROPRIATIONS, continued


Vehicle Equipment Replacement Charges $653,170

EDUCATION 49,445,400

TRANSFERS OUT Special Revenue Fund: Hotel-Motel Room Tax 650,000 Transit Enterprise Fund 6,163,930 Multi-Year Programs 2,768,000 Capital Improvement Program and Maintenance Reserve (CIPMR) 12,006,660 Recurring Grants Funded by the Borough 655,000 Debt Service Fund 12,177,280

Contribution to Fund Balance Assigned as Contingency for Valuation Uncertainty 1,305,840

TOTAL PERMANENT POSITIONS 352.20

TOTAL GENERAL FUND APPROPRIATIONS $141,484,446

Estimated TotalSources of Funds Revenue RevenueLOCAL REVENUE Property Taxes - Areawide $121,300,439 Hotel-Motel Room Taxes 1,015,000 Alcoholic Beverage Sales Tax 991,000 Tobacco Distribution Excise Tax 1,350,000 Marijuana & Marijuana Product Sales Tax 353,400 Charges for Services - Areawide 2,789,340 Other Local 187,980 Interfund Revenues from Other Funds:

Non-Areawide Special Revenue 788,230 Solid Waste Collection District Special Revenue 415,810

911 Special Revenue 120,410 Solid Waste Disposal Enterprise 1,283,090 Transit Enterprise 1,930,020 Vehicle and Equipment Fleet Internal Service 32,860 School District 2,425,040 Service Areas 632,050

Indirect Charges to Grants 166,740 TRANSFERS IN

Land Revenue Reserve 271,240 Contribution from Fund Balance

Designated for Tax Reduction 3,827,177TOTAL LOCAL REVENUE $139,879,826STATE REVENUE 1,124,620FEDERAL REVENUE 480,000TOTAL GENERAL FUND ESTIMATED REVENUE $141,484,446


Page 4 of 16 Pagesxxxi

SPECIAL REVENUE FUNDS - APPROPRIATIONS

NON-AREAWIDE FUND


Dept: EMERGENCY OPERATIONS Div: Emergency Management 4.95 $783,335 Interfund Charges 668,750 Div: Emergency Medical Services 0.90 2,872,450 Interfund Charges 119,480 TOTAL $4,444,015

NON-DEPARTMENTAL 20,000

Vehicle Equipment Replacement Charges 286,170Transfer Out to Multi-Year Programs ECC Technology and

Equipment Replacement Reserve 30,000 Contribution to Fund Balance Contribution to Fund Balance 42,315 Assigned as Contingency for Valuation Uncertainty 133,178TOTAL PERMANENT POSITIONS 5.85

TOTAL NON-AREAWIDE FUND APPROPRIATIONS $4,955,678

Estimated TotalSources of Funds Revenue Revenue

Property Taxes - Non-Areawide $3,545,898Emergency Medical Services Fees 1,220,650Federal Revenue 80,000Interfund Revenues from Other Funds:

Fire Service Areas 109,130

TOTAL NON-AREAWIDE FUND ESTIMATED REVENUE $4,955,678

SOLID WASTE COLLECTION DISTRICT FUND


Dept: PUBLIC WORKS Div: Solid Waste Collections 3.32 $9,483,990 Interfund Charges 415,810 TOTAL $9,899,800Vehicle Equipment Replacement Charges 9,370Transfer Out to Recurring Grants Funded by the Borough 42,000Contribution to Fund Balance 21,141

TOTAL SOLID WASTE COLLECTION FUND APPROPRIATIONS $9,972,311


Property Taxes - Solid Waste Collection District $9,972,311

TOTAL SOLID WASTE COLLECTION FUND ESTIMATED REVENUE $9,972,311


Page 5 of 16 Pagesxxxii

SPECIAL REVENUE FUNDS - APPROPRIATIONS, continued

911 FUND


Dept: EMERGENCY OPERATIONS Div: 911 3.95 $1,127,930 Interfund Charges 120,410 Vehicle Equipment Replacement Charges 4,930 TOTAL $1,253,270

TOTAL 911 FUND APPROPRIATIONS $1,253,270


Interest Earnings $780911 Fees 1,134,430Contribution from Fund Balance 118,060

TOTAL 911 FUND ESTIMATED REVENUE $1,253,270

HOTEL-MOTEL ROOM TAX FUNDAppropriations

Transfer Out to Recurring Grants Funded by the Borough $650,000

TOTAL HOTEL-MOTEL ROOM TAX FUND APPROPRIATION $650,000

Estimated TotalSource of Funds Revenue Revenue

Transfer In from General Fund $650,000TOTAL HOTEL-MOTEL ROOM TAX FUND ESTIMATED REVENUE $650,000


Page 6 of 16 Pagesxxxiii

SPECIAL REVENUE FUNDS - APPROPRIATIONS, continued

LAND REVENUE RESERVE SPECIAL REVENUE ACCOUNTAppropriation

Transfer Out to General Fund $271,240Contribution to Fund Balance 271,240

TOTAL LAND REVENUE RESERVE APPROPRIATION $542,480

Estimated TotalSource of Funds Revenue Revenue

Interest Earnings $310Charges for Services 270,930Contribution from Fund Balance 271,240TOTAL LAND REVENUE RESERVE ESTIMATED REVENUE $542,480

RECURRING GRANTS TO THE BOROUGHAppropriations

State Grants: Human Services Community Matching Grant (HSCMG) $390,151 Public Library Assistance 21,000

Federal Pass-Through Grants: Fairbanks Area Surface Transportation (FAST) Planning 90,978 Training (2) - Managing Floodplain Development 3,400

memorandum total $505,529


HSCMG - State Revenue from DHSS $273,105 Local Match from General Fund 117,046 Total HSCMG $390,151

Public Library Assistance - State Revenue from DEED 21,000

FAST Planning - Federal Revenue from USDOT through DOT/PF $82,391 Local Match from General Fund 8,587 Total FAST Planning 90,978 Floodplain Training (2) - Federal Revenue from DHS/FEMA through DCCED/DCRA 3,400

memorandum total $505,529

These are estimated grant amounts. The actual grant amounts in the signed grant agreements will be the appropriation amounts, unless materially different.


Page 7 of 16 Pagesxxxiv

ENTERPRISE FUNDS - APPROPRIATIONS

SOLID WASTE DISPOSAL ENTERPRISE FUND


Dept: PUBLIC WORKS Div: Solid Waste Disposal 21.68 $6,212,540 Interfund Charges 1,283,090 Vehicle Equipment Replacement Charges 166,580 TOTAL $7,662,210Contribution to Unrestricted Net Position 4,948,700

TOTAL SOLID WASTE DISPOSAL FUND APPROPRIATIONS $12,610,910


Landfill Disposal Fees $12,524,000Household Hazardous Waste Fees 30,000Recycling Revenues 30,000Central Recycling Facility Revenue 20,000Interest Earnings 6,910

TOTAL SOLID WASTE DISPOSAL FUND ESTIMATED REVENUE $12,610,910


Page 8 of 16 Pagesxxxv

ENTERPRISE FUNDS - APPROPRIATIONS, continuedTRANSIT ENTERPRISE FUND


Dept: TRANSPORTATION Div: Administration 4.00 $533,260 Interfund Charges 268,910 Div: Air Quality Program 5.00 804,970 Interfund Charges 334,130 Div: Transit 42.00 2,682,630 Interfund Charges 893,510 Div: Vehicle Fleet Maintenance 8.00 1,872,440 Interfund Charges 433,470 TOTAL $7,823,320TOTAL PERMANENT POSITIONS 59.00Vehicle Equipment Replacement Charges 20,250TOTAL TRANSIT ENTERPRISE FUND APPROPRIATION $7,843,570

Estimated TotalSources of Funds Revenue RevenueFares $174,640Advertising 24,800Charges to Other Funds 394,900Fuel Sales 81,310Interest Earnings 1,070Other 2,920Transfer In from General Fund 6,163,930Contribution from Unrestricted Net Position 1,000,000TOTAL TRANSIT ENTERPRISE FUND ESTIMATED REVENUE $7,843,570

RECURRING GRANTS TO THE BOROUGHAppropriations

Federal Pass-Through Grants: FTA Operating Assistance - Federal Share* $1,042,116 FTA Capital Purchase Assistance 396,728Federal Pass-Through Grants: Fairbanks Area Surface Transportation (FAST) Planning 120,003

memorandum total $1,558,847

TotalSource of Funds RevenueFTA Operating Assistance - Federal Revenue from USDOT $1,042,116

FTA Capital Purchase Assistance-Federal Revenue from USDOT $330,607Local Match from Transit Enterprise Fund 66,121 Total FTA Capital Purchase Assistance 396,728FAST Planning - Federal Revenue from USDOT through DOT/PF $96,002Local Match from Transit Enterprise Fund 24,001 Total FAST Planning 120,003

memorandum total $1,558,847* The cash match of $1,042,116 is appropriated in the Transit division of the Transportation department, above.

These are estimated grant amounts. The actual grant amounts in the signed grant agreements will be the appropriation amounts, unless materially different.


Page 9 of 16 Pagesxxxvi

INTERNAL SERVICE FUND - APPROPRIATION

VEHICLE AND EQUIPMENT FLEET FUND

DivisionDepartment/Division Allocations Appropriation

Dept: TRANSPORTATION Div: Vehicle and Equipment Fleet $384,950 Interfund Charges 32,860Contribution to Unrestricted Net Position 722,660

TOTAL VEHICLE AND EQUIPMENT FLEET FUND APPROPRIATION $1,140,470


Charges for Services $1,140,470

TOTAL VEHICLE AND EQUIPMENT FLEET FUND ESTIMATED REVENUE $1,140,470

DEBT SERVICE FUND - APPROPRIATION

DEBT SERVICE FUND

Appropriation

Debt Service $12,177,280

TOTAL DEBT SERVICE FUND APPROPRIATIONS $12,177,280

TotalSources of Funds Revenue

Transfer In from General Fund $12,177,280

TOTAL DEBT SERVICE FUND ESTIMATED REVENUE $12,177,280


Page 10 of 16 Pagesxxxvii

MULTI-YEAR PROGRAMS AND CAPITAL BUDGET - APPROPRIATIONS

MULTI-YEAR PROGRAMS Number of Employees Appropriations

General Fund - various programs 1.00 $2,268,000Emergency Coordination Center Technology and Equipment Replacement Reserve 400,000Reserves: Information Technology infrastructure Sustainment Reserve 500,000 Emergency Coordination Center Technology and Equipment Replacement Reserve 30,000

TOTAL MULTI-YEAR PROGRAMS APPROPRIATIONS $3,198,000


Transfer In from General Fund $2,768,000Transfer In from Non-Areawide Fund 30,000Transfer In from Information Technology Infrastructure Sustainment Reserve 400,000

TOTAL MULTI-YEAR PROGRAMS ESTIMATED REVENUE $3,198,000

CAPITAL IMPROVEMENT PROGRAM AND MAINTENANCE RESERVE (CIPMR)

AppropriationReserves: Capital Improvement Program and Maintenance Reserve (CIPMR) $12,006,660

TOTAL CAPITAL IMPROVEMENT PROGRAM AND MAINTENANCE RESERVE (CIPMR) APPROPRIATION $12,006,660


Transfer In from General Fund $12,006,660

TOTAL CIPMR ESTIMATED REVENUE $12,006,660

CAPITAL BUDGET FOR CAPTIAL IMPROVEMENT PROGRAM (CIP)

Appropriation

CIP- various projects $11,936,000

TOTAL CAPITAL BUDGET FOR CIP APPROPRIATIONS $11,936,000


Transfer In from CIP and Maintenance Reserve (CIPMR) $11,936,000

TOTAL CAPITAL BUDGET FOR CIP ESTIMATED REVENUE $11,936,000


Page 11 of 16 Pagesxxxviii

MULTI-YEAR PROGRAMS AND CAPITAL BUDGET - APPROPRIATIONS, continued

SERVICE AREA MULTI-YEAR PROGRAMS AND CAPITAL BUDGET

Appropriation

Fire Service Areas - various programs and projects $127,000

TOTAL SA MULTI-YEAR PROGRAMS AND CAPITAL BUDGET APPROPRIATIONS $127,000


Transfer In from Fire Service Areas $127,000

TOTAL SA MULTI-YEAR PROGRAMS AND CAPITAL BUDGET ESTIMATED REVENUE $127,000

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 dba Explore Fairbanks** $650,000Fairbanks Economic Development Corporation ** 350,000City of Fairbanks Community Service Patrol 25,000KUAC Public Radio 20,000City of North Pole Economic Development 10,000Fairbanks Arts Association 50,000Fairbanks Litter Patrol 42,000Health and Social Services Match Assistance Grants 200,000

TOTAL RECURRING GRANTS FUNDED BY THE BOROUGH APPROPRIATIONS $1,347,000


Transfer In from General Fund $655,000Transfer In from Solid Waste Collection District 42,000Transfer In from Hotel-Motel Room Tax Fund 650,000

TOTAL RECURRING GRANTS FUNDED BY THE BOROUGH ESTIMATED REVENUE $1,347,000

** 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.


Page 12 of 16 Pagesxxxix

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, 2020. Upon completion of the annual audit for fiscal year 2021, 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

Airway $15,860Arctic Fox 6,450Aztec 56,310Ballaine Lake Sewer & Water 35,250Becker Ridge 150,100Birch Hill 177,740Bluebird Road 9,690Borda Road 38,490Brookside 11,510Chena Hills Road 142,890Chena Marina 37,170Chena Point Road 146,440Chena Spur 58,510College 529,170College Hills 33,020Cooper Estates 38,250Cordes Drive 32,820Cripple Creek 96,380Deep Forest 28,600Denali View 8,970Diane Subdivision 4,380Drake Estates 10,380Edanella Heights Road 54,630Ester Lump Road 42,380Fairfields 20,360Fairhill 14,740Fairwest 28,950Garden 64,620Golden Valley Road 22,330Goldstream-Alaska 36,880Goldstream Moose Creek 82,810Gordon 78,080Granola Estates 9,820Greime Road 31,450Haystack 56,050Herning Hills 34,500Horseshoe Downs 31,560Jennifer Drive 7,890


Page 13 of 16 Pagesxl


Jones Road $88,120Joy Road 11,380Keeney Road 2,620Kendall 14,420Keystone 24,470Kris Kringle 19,500Lakloey Hill 63,000Lee Lane 3,480Loose Moose 8,020Martin 61,870McCloud 38,830McGrath Estates 89,280Mellow Woods Road 20,560Miller Hill Extension 84,800Moose Creek 68,220Moose Meadows 103,240Mt. View 32,030Murphy 31,240Musk Ox 88,030Newby Park 20,240North Ridge 17,620O'Connor Creek 148,390Old Wood Road 20,440Olympic 31,000Our 6,200Parksridge 17,300Peede Country Estates 11,660Pine Stream 67,080Pleasureland 9,620Polar Heights 23,680Potlatch 17,730Prospect Park 9,590Reed Acres Road 27,510Ridgecrest 3,210Salchaket Heights 6,920Scenic Heights 24,250Seavy 12,100Secluded Acres 15,230Serendipity Hill 8,100Six Mile Village Road 11,640Smallwood Trail Road 19,520Smith Ranch 10,310Spring Glade 61,610Spruce Acres 8,370Steamboat Landing 41,010

SERVICE AREA FUNDS - APPROPRIATIONS, continued


Page 14 of 16 Pagesxli


Straight Creek $23,630Summerwood 54,310Summit Drive 166,510Sunny Hills Terrace 33,760Sunrise 15,290Tan Terra 42,550Thomas 15,710Timberlane Road 9,110Tungsten 64,200Twenty-Three Mile Slough 74,380Ullrhaven 5,550University Heights 68,410University West Street Light 82,300Vienna Wood 30,720Viewpointe 21,670Violet Drive 91,620Vista Gold Road 55,250Vue Crest 48,780Whitman 11,670Wildview 242,260Woodland 3,060Yak Road 97,370

TOTAL ROAD & MISCELLANEOUS SERVICE AREAS' APPROPRIATIONS $5,046,980


Property Taxes - Road & Miscellaneous Service Areas $5,042,840Interest Earnings 4,140

TOTAL ROAD & MISCELLANEOUS SERVICE AREAS' ESTIMATED REVENUE $5,046,980



Page 15 of 16 Pagesxlii

FIRE SERVICE AREA FUNDS


Chena Goldstream Fire $1,852,386Ester Volunteer Fire 575,348North Star Fire 2,363,854Steese Volunteer Fire 1,820,450University Fire 3,325,029

TOTAL FIRE SERVICE AREAS' APPROPRIATIONS $9,937,067


Property Taxes - Fire Service Areas $9,934,567Interest Earnings 2,500

TOTAL FIRE SERVICE AREAS' ESTIMATED REVENUE $9,937,067

SERVICE AREA DIFFERENTIAL TAX ZONES


Goldstream Moose Creek-Moose Mountain $5,280Murphy Service Area - Yellowknife 4,969Potlatch Service Area - Heritage Hills 3,678

TOTAL SERVICE AREAS' DIFFERENTIAL TAX ZONE APPROPRIATIONS $13,927


Property Taxes - Differential Tax Zone $13,927

TOTAL SERVICE AREAS' DIFFERENTIAL TAX ZONE ESTIMATED REVENUE $13,927



Page 16 of 16 Pagesxliii

FAIRBANKS NORTH STAR BOROUGH ORDINANCE NO. 2021-20

ATTACHMENT B

PARKS & RECREATION, RIVERSIDE/CARLSON COMMUNITY ACTIVITY CENTER

It is the intent of the Assembly to require monthly revenue and expenditure reports on the activities of the Carlson Community Activity Center (CCAC) to be provided to the Assembly Finance Committee. The monthly expenditure and revenue reports will be formatted similarly to the current Budget Reports from ONESolution.

The Parks & Recreation and Financial Services departments will work together to establish revenue object codes relevant to the CCAC’s operations. The Parks & Recreation and Financial Services departments will also provide an annual accounting that includes the intergovernmental charges and depreciation cost relative to the CCAC.

RECURRING GRANTS FUNDED BY THE BOROUGH, FAIRBANKS ECONOMIC DEVELOPMENT CORPORATION

It is the intent of the Assembly to have a grant agreement with Fairbanks Economic Development Corporation that requires a leadership and a projects succession plan to be provided to the Fairbanks North Star Borough.

xliv


ATTACHMENT C

FY 2021-22 Budget

FISCAL POLICIES

Attachment B – Ord. No. 2020-20

Page 1 of 4

I. Borough Organization

A. The Annual Borough Budget is organized to reflect the organizational structure of the borough whichis: Department, Division, Section, and Sub-Section under the following criteria: 1) by generalprogrammatic function and 2) by fund.

II. Operating Budget Policies

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

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

C. The budget development process will examine and effect changes in program deliveryresponsibilities 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 inthe planning, programming, and budgeting process in order that the annual budget best reflects thecurrent 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 willprepare monthly reports comparing actual expenditures to current appropriations.

G. As is practical, the various taxing jurisdictions and grant programs/projects will be charged for theservices received from general government departments/divisions.

H. If it becomes apparent that revenue shortfalls or extraordinary expenses will create a deficit, effortswill be made first to reduce the deficiency through budgetary management techniques. The use ofexisting reserve funds may be recommended to cover revenue shortfalls if such use does notdeplete 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 replacementof its facilities and equipment in order to maintain its facilities and equipment in good operatingcondition.

xlv


ATTACHMENT C

FY 2021-22 Budget

FISCAL POLICIES


Page 2 of 4

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, monthend 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.

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

xlvi


ATTACHMENT C

FY 2021-22 Budget

FISCAL POLICIES


Page 3 of 4

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 andregulations.

B. Under Alaska law, the Borough may issue general obligation bonds, revenue bonds, andassessment bonds. General obligation bonds may be issued without limitation upon approval by amajority of Borough voters. There are no constitutional or statutory debt limitations under Alaskalaw, but the voters must approve all general obligation debt.

The issuance of long-term debt will be only for construction and acquisition of land, capitalimprovements, 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 expensesor for any recurring purposes.

D. Debt financing based on a project’s revenue-generating capacity will be used only when theprojected revenues or other identified sources are sufficient to service the debt.

V. Debt Policies (continued)

E. The Borough will endeavor to consolidate small debt issues or financing of equipment throughlease-purchase financing to the maximum extent possible in order to obtain the lowest market rateof interest.

xlvii


ATTACHMENT C

FY 2021-22 Budget

FISCAL POLICIES


Page 4 of 4

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.

xlviii

FY 2021-2022 BudgetFairbanks North Star Borough

Borough-wide FeesAudio CD/USB of Public Meetings $15.00Budget/CAFR CD/USB 15.00 CD/USB (other-records request) 10.00 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

Clerk's Office FeesBoard of Adjustment Filing Fee $75.00Board of Adjustment Cost Bond (includes fee for audio recording of

any proceedings before the administrative body.) 200.00 Declaration of Candidacy Filing Fee 25.00 Election Recount Application Deposit 200/election precinct

Fees and deposit amount set in Fairbanks North Star Borough Code

Community Planning Fees

Zoning Service a

Rezone (reduced fee) b $1,000.00Conditional Use Permit (CUP) 800.00 Conditional Use Permit with Supplementary Regulations in FNSBC 18.96 1,000.00 Telecommunications Tower CUP 2,000.00

Expert Review Telecom - CUP Actual Cost ($2,000.00 Deposit)Telecommunication Collocation/Modification Permit 350.00 Variance/Highway Variance (fee waived) c 1,000.00 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 Renoticing Fee h 200.00 Appeals 400.00 Legal Non-Conforming (Grandfather Rights) d without Hearing 50.00 Legal Non-Conforming (Grandfather Rights) d with Hearing 50.00 Amnesty Relief without Hearing 50.00 Amnesty Relief with Hearing 200.00

ATTACHMENT D - User Fee Schedule

A fee for copying/scanning, responding to a public records request that is less than $5 (monthly cumulative amount)will be waived 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 longas those discounts are offered on a legally permissible basis and available to all members of the public who aresimilarly situated.

xlix


Community Planning (Continued) FeesZoning Service a (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 a

Preliminary Plat and Replat $850.00 plus $100.00/per lotWaiver $750.00 plus $75.00/per lotPublic ROW Vacation Plat 500.00 Public Utility Easement (P.U.E.) Vacation (for each vacation) 75.00 Preliminary Plat Variance (for each variance) 750.00 Road Construction Exemption (FNSBC 17.56.065.C) 100.00 Final Plat $400.00 plus $100.00/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 $400.00 plus $100.00/per lotModifications of Approved Plats (reduced fee) e 400.00 Extensions of Time on Approved Plats 200.00 Renoticing Fee f 100.00 Appeals 400.00 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 Electronic Recording Fees (plats and other documents) Actual Cost

GIS Data Non-Profit/Journalistic Public Agencies All OtherStandard GIS Data Package g $75.00 No Charge $150.00Imagery-Varied Datasets g 125.00 No Charge 250.00 Imagery-2012 Pictometry Mosaic g 125.00 No Charge 250.00 Imagery-2017 Pictometry Mosaic h 125.00 No Charge 250.00 Imagery-2020 Pictometry Mosaic h 125.00 No Charge 250.00 LIDAR-2010 LAS Point Data h 125.00 No Charge 250.00 LIDAR-2017 LAS Point Data h 125.00 No Charge 250.00

l


Community Planning (Continued) FeesOther Fees

Community 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 i 300.00

Explanations

a. Refunds only allowed if application was accepted in error by Fairbanks North Star Borough staff or if the application iswithdrawn within one (1) business day of the application submittal.

b. No fee if rezoning a split zone parcel or rezoning a GU property to an appropriate residential zone if the rezoneencompasses at least thirteen (13) acres or five (5) or more contiguous lots.

c. No fee for Highway Project Variance requested by private property owners if AKDOT and Public Facilities did not fulfill theirstatutory responsibility of obtaining a variance.

d. No fee for Grandfather Rights Affirmation within one year of a rezone or code changes to setbacks or use.e. 50% fee reduction for Quick Plats.f. If postponed at the request of the applicant after the original notice was issued or if the applicant makes a

substantial change to the application materials that necessitates renoticing.g. Available via download or FNSB-provided USB storage.h. Available via customer-provided external storage device.i. If the public notice sign is lost, stolen or otherwise not returned, the applicant forfeits their deposit.

li


Emergency Operations FeesAnimal Control Fees

Dog adoptionSenior (7 years and older) $140.00Adult 200.00Puppy (5 months and younger) 300.00

Cat adoptionSenior (7 years and older) 60.00Adult 100.00Kitten (5 months and younger) 150.00

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, 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

Rabies vaccination 15.00 Fine for expired rabies vaccination (FNSB Code 22.24.060) 35.00 Microchip placement 15.00 Rabies vaccinations and microchip placement combination 20.00 Boarding, per day dogs/cats (FNSB Code 22.16.070) 15.00 Boarding, per day small animals (FNSB Code 22.16.070) 5.00 Boarding, per day equine/large livestock (FNSB Code 22.16.070) 30.00 Redemption 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 costVeterinary services Actual costDog trap security deposit 150.00 Cat trap security deposit 50.00 Animal trap rental (14 or fewer days) No ChargeAnimal trap rental (in excess of 14 days) 4.00/dayCremations for other businesses 1.40/lbServices for Non-Borough Residents

Animal 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

lii


Emergency Operations (Continued) FeesAnimal Control Fees (Continued)

Rabies vaccinations at clinic - walk in $15.00Rabies 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 Charge

Emergency Medical Service Fees Ambulance Transport Fee $1,000.00

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

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

3 Yr Avg # ofTax Foreclosure Fees PropertiesTax Year 1 (2021) Tax Year 2 (2020) Tax Year 3 (2019)Taxable Parcels: 43,963 Delinquency as of

December 1st Demand Letter 3,807 Advertising Fee 1,913 $20.00Recording of Judgment and

Redemption Certificate Fee 1,302 $65.00Foreclosure Fee Schedule Courtesy

Letters/Admin Fee 410 $240.00Limited Liability Report Fee 200

(Hard Cost) 350.00Property Owner/Lienholder

Notification Fee 132 900.00Site Inspection Fee 115 150.00Limited Liability Report Review Fee 200 350.00

End of Redemption/Tax Deed Fee 53 1,700.00Tax Foreclosure Sale Fee 250.00

Properties at Sale/Sold: 46 / 21

Tax Foreclosure Sales FeeBid Packet $15.00

General Services FeesNon-Refundable Purchase Price

Plan Purchase - USB $10.00Photo Identification Replacement Cards 10.00

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

Fees by Tax Year - 3 Yr Avg

liii


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

Replacement Library Card $7.00 Temporary Library Card 20.00 Non-FNSB Resident Library Card, Non-ALC Library Member (must be Alaska resident) 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 Library Book Bags 5.00

Meeting Room and Equipment Use Fees Auditorium/Multiple Purpose Room Use Fee $50.00 Conference Room Use Fee 25.00 Audio Equipment/Use Fee 45.00 Late Set-Up Fee 25.00 Penalty Fee (room not clean or re-set) 20.00/room Grand Piano Use Fee 50.00

Mayor-Natural Resources Development FeesAnnual Rental, Sale

LEASES Application Fee Processing Fee Price or Use Fee(Exclusive, long-term, possessory

rights-20.16.020) $100.00 (a) $500.00 min (c,d) FMR (e)Additional Processing Fee for

Staff Time Beyond 50 Hours $50.00/hour (b)Appraisal Fee (in-house) $85.00/hour

USE AGREEMENTS Application Fee Processing Fee 1-Month Fee 6-Month FeeNot For-Profit $100.00 (r,s) $250.00 (r,s) $100.00 (r,s) $450.00 (r,s)For Profit 100.00 (r,s) 250.00 (r,s) 200.00 (r,s) 900.00 (r,s)

Annual Rental, SaleLAND SALES Application Fee Processing Fee Price or Use FeeAssumption of Deed of Trust $100.00 $250.00Direct Sales (g) 100.00 250.00/min FMV (e)Additional Processing Fee

For Staff Time Beyond 50 Hours $50.00/hour (b)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/hr

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Mayor-Natural Resources Development (Continued) FeesEASEMENTS 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 (i,j) FMR (e,h,q)Additional Processing Fee

For Staff Time Beyond 50 Hours 50.00/hr (b)Private, Exclusive Easement 100.00 (a) 500.00 min (j) FMR (e,h,q)

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

Land Use Fee for Early Entry Without Prior FNSB Approval $50.00/dayAppraisal fee (in-house) 85.00/hr

Monthly Rental, Sale Annual Rental, SaleLICENSES Application Fee Processing Fee Price or Use Fee Price or Use FeeTemporary Use License (TUL )

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

License (TAL ) 100.00 (a) 250.00 50.00/mo 450.00/yr (h,j,q)Mining and/or Mining Access

Use License (20.16.090 A-K) 100.00 (a) N/A (j,m)Land Use Fee for Early Entry

Without Prior FNSB Approval 50.00/day

NATURAL RESOURSES AND MATERIALSAnnual 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 (h,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 placeFirewood (max 20 cords/ person/year) N/A N/A $10.00/cordTimber 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/map (n)Technical information by CD $50.00 each (n)

lv


Mayor-Natural Resources Development (Continued) FeesEXPLANATIONSa.b.c.d.

e.

f.g.h.

i.

j.

k.

l.m.

n.o.p.q.

r.s.

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) 4.00 36.00 88.00 Disabled 3.00 27.00 66.00 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 rateÎncludes aquacise/senior fitness

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)/Senior $320.00Adult 500.00 Disabled 240.00

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 shallbe in accordance 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 feeappraisal may be borne by the applicant.Auction and over the counter land sale processing fees include closing costs, staff time fees and recordation.

Per 20.16.090 Compensation for mining access or exploration activities on land subject to a valid claim isreclamation and payment 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.The use agreement fee is for Borough land not otherwise specified in Appendix E- Use Fee Schedule.

Direct Sales parcels shall satisfy at least one criterion in the direct sale code 20.20.090 A & B. The easement fee, extraction license fee, and temporary use license fee may be waived for a public agency or apublic utility as per FNSBC 20.16.030 C, 040 C, and 050 C.A Public Access Easement must comply with FNSB Title 17 Subdivision standards. These costs are theGrantees' responsibility.If it is determined that a proposed use may cause damage to Borough land, the applicant shall post a bond in anamount sufficient 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 or roads. High impact is defined as substantial use and considerable ground disturbance, which may includeexcavation, clearing, construction or exploration.Fair Market Value (FMV) of resources in place shall be determined by common market rate for that resource.

Payment of use-related utility and maintenance costs is required if such costs are expected to be in excess of those incurred by a typical facility user and are subject to waiver by resolution of the Assembly only upon a finding that the agreement is for a compelling public purpose.

lvi


Parks and Recreation (Continued) FeesRECREATION FEES (Continued)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 2.00 18.00 44.00

Lessons - Group Child/AdultSwim 1/2 hour $8.00Swim 3/4 hour 9.00

Lessons - Individual/Private Child/AdultSwim (per 1/2 hour) $30.00

Facility RentalPools Rate/Hour

Swim Teams-practice hours $30.00

Swim Meets (includes warm-up and one hour post meet clean-up) Rate/HourSwim meets up to eight hours $50.00Swim meets use after eight hours in a day 100.00

Rate/StudentFNSB School District-SD provides certified lifeguard(s) $2.00

Special Events (other than normal hours) People Rate/HourPool Rental 1-60 $175.00

61-95 200.00 96-133 225.00

Pool Rental/Water Slide 1-95 225.00 Indoor Ice Rink Age Rate/Hour

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

Commercial 220.00

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

Commercial 260.00 Paid Gate Adult 275.00

Outdoor Ice Rinks Youth 50.00 Adult 60.00

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

lvii


Parks and Recreation (Continued) FeesRECREATION FEES (Continued)

Conference Rooms (Big Dipper, Mary Siah) Regular Non-Profit Youth Non-ProfitHourly Rental Rate $10.00/hr $5.00/hr $3.00/hr

Observation Deck (Big Dipper*) Regular Non-Profit Youth Non-ProfitPer day or event $45.00 $22.50 $11.00

Mezzanine (Big Dipper*) Regular Non-Profit Youth Non-ProfitPer day or event $300.00 $150.00 $75.00

*Available if use does not conflict with ice rentalBirch Hill Cross Country Ski Center Regular Non-Profit Youth Non-Profit

Facility RentalFull Day (8:00am - 12:00am) $1,000.00 $500.00 $250.00Half Day (up to 8 hours) 700.00 350.00 175.00Hourly (minimum for setup/teardown

is 4 hours) 100.00/hr 50.00/hr 25.00/hr

Other RateBirthday Parties, tables/chairs (Wescott/Hamme/Big Dipper/Mary Siah) - Up to 4 hours $30.00

Lifeguard Training 200.00/person

Water Safety Instructor Training 200.00/person

Lifeguard Challenge/Review 75.00

Contractual Instruction-Facility Based 25% of gross revenue + $50 fee

Contractual Instruction-Ice or Pool Related 15% of gross revenue + admission fee (individual or hourly)

Commercial Activity Off Ice 15% of gross sales and concessions

Arena Ice Out & Reinstall 10,000.00

Arena Ice Covering Install 1,500.00

Arena All Day Event (non-ice event) 1,500.00

Skate Sharpening 10.00

Replacement Membership Card 5.00

Locker Rental (3 month) 45.00

Labor Rate 25.00/hr

Skilled Labor Rate 50.00/hr

Alcohol Surcharge 100.00

lviii


Parks and Recreation (Continued) FeesPARKS

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

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 5.00 Greater than 4 hours 40.00 20.00 10.00

Rifle Range ReservationsUp to 4 hours 200.00 100.00 50.00 Greater 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

OtherMobile Concession Permit (temporary, per day) $50.00Mobile Concession Permit (seasonal) 400.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hr

lix


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK

Cabin Concession Fee*** FeeCabin Number:

2 $5,170.00

3 2,400.00

4 1,930.00

5 1,740.00

6 1,370.00

7 1,900.00

8 1,630.00

9 1,600.00

10 1,600.00

12 1,690.00

13 1,440.00

14 1,080.00

16 1,980.00

17 2,650.00

22 1,770.00

23 1,600.00

24 3,120.00

25 2,100.00

26 2,670.00

27 1,860.00

28 2,950.00

29 1,690.00

30 2,020.00

31 2,640.00

31A 2,900.00

34 (Train Depot) 1,800.00

64 2,170.00

66 3,260.00

69 3,240.00

***For Winter season only (Winter season is October 1st through April 30th) concessionaires may contract for less than the entire season upon approval by the P&R Director. Upon said approval, the concession fee will be = (scheduled fee ÷ 7) × the number of months contracted.”

lx


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK (continued)Seasonal Concession Ready Property (see S.C.R.P map) Fee

SCRP #1 or NOFO $8,180.00SCRP #2 or Cosmic Corner 3,570.00 SCRP #3 or Waterfront 5,210.00

lxi

Pioneer Park Seasonal ConcessionReady Property (SCRP)

~ oliiiiiiiiiiiiiiiiiiiiiiiiii2.iloo~~~!!4!!!00 Feet

rev. 02114/2019


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK (continued)

Land Concession Fee

Land Area Sq Feet: Fee0-49 $0.00/SF/wk50-99 0.20/SF/wk100-499 0.18/SF/wk500-999 0.14/SF/wk1,000-4,999 0.10/SF/wk5,000-9,999 0.08/SF/wk10,000-19,999 0.03/SF/wk

Facility Rental Regular Non-Profit Youth Non-ProfitTheater

Shows, Meetings, etc. (per day ) $400.00 $200.00 $100.00Rehearsal (per day) 100.00 50.00 25.00

Palace TheaterOff Season (per day) 200.00 100.00 50.00

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

Events 600.00 300.00 150.00 Dressing Rooms (one or more, same event) 100.00 50.00 25.00

Upper Level Entire Upper Level (third floor) 200.00 100.00 50.00 Blue Room Only 100.00 50.00 25.00

Park Reservation with Picnic Pavilion/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

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) 100.00 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

lxii


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK (continued)Facility Rental (Continued) Regular Non-Profit Youth Non-Profit

Equipment Rental Tables, off-site $5.00 N/A N/A Chairs, off-site 2.00 N/A N/A Tables, on-site 5.00 N/A N/A Chairs, on-site 2.00 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 100.00 N/A N/A Portable stage, full-stage 200.00 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

Church Rental (wedding service, meeting, etc) 120.00 60.00 30.00

Pioneer Hall Rental 100.00 50.00 25.00

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 Engineers Pass (season) Adults 55.00 N/A N/A Engineers Pass (season) Child 45.00 N/A N/A Engineers Pass (season) Household 2-adults/3-youth 100.00 N/A N/A

Other RateStorage (per square foot) $0.03Mobile Concession rate (temporary, per day) 50.00 Concession Marketing Contribution 10% included in above concession feeRV Parking (per night, 5 nights maximum stay) 12.00 Mobile Concession Permit (temporary, per day) 50.00 Mobile Concession Permit (seasonal) 400.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hrAlcohol Surcharge 100.00

lxiii


Parks and Recreation (Continued) FeesRIVERSIDE - CALRSON COMMUNITY ACTIVITY CENTER

Drop in Rates 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) 4.00 36.00 88.00 Disabled 3.00 27.00 66.00 *Group rates will apply to 10 or more paying patrons at the applicable 10-event rateÎncludes aquacise/senior fitness

Showers Single 10 Event 3-Month

Adult $4.00 $36.00 $88.00Senior/Disabled 2.00 18.00 44.00

Birthday Parties RegularPackage 1 - Space Rental for 2 hours $50.00Package 2 - Rental, Decorations 150.00 Package 3 - Rental, Decorations, and Activities 250.00

Special Events Regular Non-profitConcerts, expos, events, etc. (daily rate ) $3,500.00 $2,500.00

Includes use of event equipment like tables, chairs, pipe, and drape,but exclusive of other fees that may apply (e.g., labor rates, catering fees, etc)

Arena Fees Ice Time Age Rate/HourNon-Prime Hours (5:00am - 3:00pm, Mon-Fri) Youth $110.00

Adult 150.00 Commercial 220.00



Court Fees Rate/HourSoccer, basketball, football, pickleball, etc. Youth $110.00


Northstar and Buswell Rooms Regular Non-Profit Youth Non-ProfitFacility Rental

Full Day (8:00am - 12:00am) $1,000.00 $500.00 $250.00Half Day (up to 8 hours ) 700.00 350.00 175.00Hourly (minimum for setup/teardown

is 4 hours) 100.00/hr 50.00/hr 25.00/hr

lxiv


Parks and Recreation (Continued) FeesRIVERSIDE - CALRSON COMMUNITY ACTIVITY CENTER (continued)

Equipment RentalTables, off-site $5.00 N/A N/A Chairs, off-site 2.00 N/A N/A Pipe and Drape $3.00/ft N/A N/A Tables, on-site 5.00 N/A N/A Chairs, on-site 2.00 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 100.00 N/A N/A Portable stage, full-stage 200.00 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

Other RateCatering Fee $5/plateArena Ice Out & Reinstall 10,000.00 Arena Ice Covering Install 2,500.00 RV Parking (per night, 5 nights maximum stay) 12.00 Replacement Membership Card 5.00 Commercial Kitchen Rental 200/hrCleaning Fee 200/hrLabor Rate 25.00/hrSkilled Labor Rate 50.00/hrAlchohol Surcharge 100.00/hr

lxv


Parks and Recreation (Continued) FeesGENERAL PROVISIONS

a.

b.

c.

d.

e.

f.

g.

h. Household Rate is defined as two adults and three children/youth, additional users will be charged the group rate.

i. For mobile concession permit refer to mobile concession policy.

j. For Rifle Range reservations, please refer to the policy for rifle range restrictions.

k.

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

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

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 orservices for sale, and all trade show or convention activities, and are subject to a 15% charge of gross revenue, inaddition to any rental or usage fees (does not apply to the Riverside Division).

Additionally, the Director may set registration fees for special programs and events, based upon a cost recoverygoal calculated by up to total program costs divided by expected participation. The cost recovery fee will not beused to change fees explicitly stated in the User Fee Schedule.

The Mayor may waive some or all facility use fees (see FNSB Code 8.60.010 and P&R Policy 20.01.03) forqualifications and restrictions.

All rentals must be paid in full to officially reserve your date. Persons utilizing Fairbanks North Star Boroughproperties are responsible for reimbursement of total amount of any damages or cleaning deficiencies resultingfrom their event(s).Non-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.

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

lxvi


Public Works Fees

ADMINISTRATION FEESStormwater Pollution Prevention Plan Review $480.00Stormwater Pollution Plan Inspection 1-5 acres 240.00Stormwater Pollution Plan Inspection 5-10 acres 480.00Stormwater Pollution Plan Inspection 10-20 acres 720.00Stormwater Pollution Plan Inspection Over 20 acres Actual Cost

Preliminary Plat Review Fee See Community PlanningFinal Plat review and site visit See Community Planning

RURAL SERVICES FEESPre-Approved Driveway Construction Permits $60.00Post-Acknowledged Driveway Construction Permits 120.00Pre-Approved Utility Permits 360.00Post-Acknowledged Utility Permits 720.00

RECYCLING/HOUSEHOLD HAZARDOUS WASTE FACILITYFNSB Household Waste No Charge

FNSB Very Small Quantity Generators* Appointment required (1 gal or 1 lb minimum)

RateFlammables Alcohols, blazo, gasoline, M.E.K, solvents, $4.00/gal

toluene, xylene

Used Oils Motor oil, diesel, kerosene No charge

Paint Adhesives, latex paint, oil-based paint $5.00/gal

Corrosives Acids, caustics, detergents, photo chemicals $4.50/gal

Antifreeze Ethylene glycol, propylene glycol $3.50/gal

Batteries Lead acid batteries, vehicle batteries $3.00/ea

Toxics Fertilizer, mercury, perchlorethylene, $13.00/galpesticides, poisons

Miscellaneous Absorbent pads, aerosol cans, cooking grease, $3.00/lbcontaminated soil, floor drain sludge,petroleum grease, propane tanks, rechargeable batteries

Recycled or used for energy recovery

*Very Small Quantity Generator (VSQG). A generator (Business) is a very small quantitygenerator in a calendar month if it generates 100 kg/month of hazardous waste, 1kg/month of acute hazardous waste, and 100 kg/month of acute spill residue on soil. See40 CFR 262 for complete requirements.

Flammables

Adhesives, latex paint, oil-based paint

Antifreeze

petroleum grease, propane tanks,

lxvii

---==~==1


Public Works (Continued) Fees

Regular Solid Waste

1.

2.

Brush

Junk Automobiles

Household Appliances

Mobile Homes

Scrap Metal

Metal Containers(drums and tanks)

Construction DebrisLoader Assistance

AluminumAsbestos

1.

2.

Recycled by the Fairbanks North Star Borough Solid Waste Facility

Residential - Accepted free of charge. Residential: Loads from a "residence in a passenger vehicle, pick-up truck, or a trailer with two wheels and a single axle or four wheels and a double axle will be considered minor loads." (FNSBC 21.20.090) Lumber, pipe, cable, etc., must be less than 8 ft. in length. All loads must be tarped or secured.

Commercial $124.00/ton (2,000 lbs)Regular Solid Waste generated outside the FNSB:

Disposal of less than 25 tons per month of solid waste accepted at 200% of Regular Solid Waste rate ($248.00/ton).

Disposal of more than 25 tons per month of solid waste refer to Request to use Solid Waste Facility form on website. Rate for approved projects will be 200% of Regular Solid Waste rate ($248.00/ton).

Fee Schedules and various other Solid Waste Division forms are located at http://fnsb.us.solidwasteSOLID WASTE MATERIALS Rate Comments

Same as Regular Solid Waste. Certificate of removal required to avoid $42.00 charge.(washers, dryers, stoves,

refrigerators, etc.)Commercial - Additional $42.00 charge per appliance that contains Freon.Same as Regular Solid Waste. Refer to the website for Construction &

Demolition Project Application.

Residential - All loads accepted free of charge.Commercial - Same as Regular Solid Waste.Residential - Accepted free of charge. Must be free of trash and debris. Refer

to the above website for Automobile Disposal Form and requirements.

Commercial - $30.00/each.

Same as Regular Solid WasteResidential - free of charge.Commercial - $2.00/minute.Accepted free of charge.

Same as Regular Solid Waste. Metal pieces etc. must be less than 8 feet in length.

Same as Regular Solid Waste. Must be clean and have one end completely cut out. Metal containers larger than 500 gallons must be cut into sections no larger than a 500 gallon container.

Asbestos material generated within the FNSB, accepted at $186.00/ton, plus $50.00* flat rate fee per load of asbestos brought to the Solid Waste Facility.

Refer to the above website for a Waste Shipment Manifest prior to disposal. Metal pieces etc. must be less than 8 feet in length.Asbestos material generated outside the FNSB:

Disposal of less than 25 tons per month of asbestos accepted at 200% of Regular Solid Waste rate ($248.00/ton) plus $50.00* flat rate fee per load.Disposal of more than 25 tons per month of asbestos refer to Request to use Solid Waste Facility form on website. Rate for approved projects will be 200% of Regular Solid Waste Rate ($248.00/ton) plus $50.00* flat rate fee per load.

*$200.00 flat rate fee for customer caused asbestos discrepancy.

lxviii

* *

G

G

0

G

0

https://www.fnsb.gov/288/Solid-Waste



Regular Recyclablesw Aluminum Beverage Cans

1. w Cardboardw Mixed Paper

single axle - Accepted free of charge. w Newspaperw Office Paper

2. w Plastic 1 PET Bottlesw Plastic 2 HDPE Jugs

Electronic Recyclablesw TV's & Monitors

1. Loads transported in a passenger vehicle, or w Computers/Laptops/Serverspick-up truck, or trailer with two wheels and a w Tablets & Smartphonessingle axle-accepted free of charge. w Desktop Peripherals

w Ink Toner/Cartridges2. Other loads accepted at $0.35/lb or $700/ton w Printers/Copiers

w Cords/Cables

w Small Household AppliancesApproved application and Memorandum of w Household BatteriesAgreement required prior to delivery.


Fee Schedules and various other Solid Waste Division forms are located at http://fnsb.us.solidwaste

CENTRAL RECYCLINGFACILITY Rate Comments

Residential: Accepted free of charge. Regular Recyclables include:

Agreement required prior to delivery.

Regular Recyclables generated outside the FNSB:

NOT ACCEPTED

Commercial:Loads transported in a passenger vehicle or pickup truck, or trailer with two wheels and a

Other loads accepted at $75.00/ton (2,000 lbs).Approved application and Memorandum of

ingFacility.aspx

Electronic Recyclables generated outside the FNSB:

NOT ACCEPTEDNOTE: NOT A COMPLETE LIST

CANNOT ACCEPT: CD/DVD/Floppy Discs, Exit Signs, Light Bulbs, Smoke Alarms, Thermostats, Vacuum Cleaners, Vehicle Batteries, VHS/Cassette Tapes A/C Refrigerants, Engines or Motors containing lubricants or fuel.

For additional information visit:

http://fnsb.us/pw/Pages/CentralRecycl

Recyclables must be separated and free of contamination.

NOTE: NOT A COMPLETE LIST

For additional information visit: http://

fnsb.us/pw/Pages/CentralRecyclingFacility.aspx

Residential: Accepted free of charge. Electronic Recyclables include:Commercial:

(2,000.00lbs).

lxix

* *

http://fnsb.us/pw/Pages/CentralRecyclingFacility.aspx








https://www.fnsb.gov/288/Solid-Waste


Transportation Fees

Transit

MACS Fares (single trip) RateChildren (Age 5 and Under) with eligible fare 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 moSocial Service or Non-Profit (MACS Monthly Pass, Day Pass and tokens only) 2 for 1

Shop Fees RateAll Vehicle Maintenance $185.00/hr

lxx

lxxi

1 2 3 4 5 6 7 8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

By: Introduced: Advanced: Substituted: Adopted:

Bryce J. Ward, Mayor 04/08/2021 04/08/2021 06/10/2021 06/10/2021

Immediate Reconsideration Failed: 06/10/2021

06/10/2021 Adopted:


RESOLUTION NO. 2021 - 20

A RESOLUTION ESTABLISHING THE RATE OF LEVY OF 2021 REAL PROPERTY TAXES FOR AREAWIDE, NON-AREAWIDE, SOLID WASTE COLLECTION DISTRICT, AND

SERVICE AREAS JURISDICTIONS

WHEREAS, The Assembly of the Fairbanks North Star Borough (Borough) has approved the FY 2022 Borough Budget, including proposed 2021 mill levies for Areawide, Non-Areawide, Solid Waste Collection District, and Service Areas jurisdictions; and

WHEREAS, Sections 29, 30, 31, 32, 33, and 34 of Ordinance 2021-20 provide for a resolution setting forth provisions for the establishment of rates of levy for Areawide, Non-Areawide, Solid Waste Collection District, and Service Area purposes.

NOW, THEREFORE, BE IT RESOLVED by the Assembly of the Fairbanks North Star Borough.

Section 1. Rates of Real Property Levy for Areawide, Non-Areawide, Solid Waste Collection District, and Service Areas. There is hereby levied for Areawide, NonAreawide, Solid Waste Collection District, and the named Service Areas, a rate of levy as set out in Attachment A, attached hereto and made a part of this resolution, upon each dollar of property taxable under Chapter 8.04 FNSBC and Chapter 8.36 FNSBC in the named taxing jurisdictions.

Section 2. Real Property Tax Delinquent Dates. The dates upon which the real property taxes levied by Ordinance No. 2021-20 shall become delinquent are September 2, 2021, for the first half of said taxes, and November 2, 2021, for the second half of said taxes, as more particularly set forth in FNSBC 8.04.130 and according to the terms thereof.

Fairbanks North Star Borough. Alaska RESOLUTION NO. 2021-20 Page 1 of 2

lxxii

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63

Section 3. Effective Date. This Resolution shall become effective immediately upon adoption.

ADOPTED THE lOTH DAY OF JUNE 2021.

ATTEST:

April rickey, CMC Borough Clerk

Yeses: Williams, Cooper, Lyke, Cash, Lojewski, O'Neall Noes: None Other: Wilson (Excused), Sanford (Excused), Tomaszewski (Excused)

Fairbanks North Star Borough. Alaska RESOLUTION NO. 2021-20 Page 2 of 2

RESOLUTION NO. 2021-20ATTACHMENT A

Mill Rate Allocation Mill RateAreawide Functions Areawide General Government

General Government 6.854General Gov't Bonds 0.055Total Areawide General Government Mill Rate 6.909

Areawide EducationEducation 5.572School Bonds 1.318Total Areawide Education Mill Rate 6.890

Total Areawide Mill Rate 13.799

Non-Areawide FunctionsEmergency Medical Services 0.616Total Non-Areawide Mill Rate 0.616

Solid Waste Collection DistrictSolid Waste Collection District Mill Rate 1.656

Service Areas Mill RateAirway 1.376 Arctic Fox 2.477 Aztec 1.670 Ballaine Lake Sewer & Water 16.129 Becker Ridge 1.766 Birch Hill 2.253 Bluebird Road 3.209 Borda Road 1.386 Brookside 0.525 Chena Goldstream Volunteer Fire 2.476 Chena Hills Road 1.167 Chena Marina 1.036 Chena Point Road 2.913 Chena Spur 3.290 College 1.341 College Hills 0.987 Cooper Estates 3.468 Cordes Drive 1.532 Cripple Creek 2.008 Deep Forest 1.021 Denali View 2.889 Diane Subdivision 0.383 Drake Estates 0.861 Edanella Heights Road 2.259 Ester Lump Road 4.732 Ester Volunteer Fire 3.293 Fairfields 0.827 Fairhill 1.322

2021 RATE OF REAL PROPERTY TAX LEVY

lxxiii



Fairwest 2.196 Garden 1.275 Golden Valley Road 5.057 Goldstream-Alaska 3.388 Goldstream Moose Creek 2.059 Gordon 1.262 Granola Estates 1.688 Grieme Road 4.458 Haystack 5.026 Herning Hills 1.634 Horseshoe Downs 4.319 Jennifer Drive 2.802 Jones Road 2.228 Joy Road 1.435 Keeney Road 0.823 Kendall 1.175 Keystone 4.690 Kris Kringle 2.509 Lakloey Hill 1.253 Lee Lane 2.941 Loose Moose 1.022 Martin 12.915 McCloud 15.795 McGrath Estates 1.553 Mellow Woods Road 1.340 Miller Hill Extension 6.279 Moose Creek 1.394 Moose Meadows 0.898 Mountain View 1.300 Murphy 3.355 Musk Ox 2.891 Newby Park 0.844 North Ridge 6.069 North Star Volunteer Fire 1.441 O'Connor Creek 9.357 Old Wood Road 2.978 Olympic 1.160 Our 1.944 Parksridge 1.839 Peede Country Estates 1.484 Pine Stream 1.136 Pleasureland 1.126 Polar Heights 1.170 Potlatch 4.061 Prospect Park 1.305 Reed Acres Road 2.357 Ridgecrest 1.187 Salchaket Heights 5.688 Scenic Heights 1.740 Seavy 0.347 Secluded Acres 2.049 Serendipity Hill 3.735 Six-Mile Village Road 1.716

lxxiv



Smallwood Trail Road 1.756 Smith Ranch 0.321 Spring Glade 1.648 Spruce Acres 1.606 Steamboat Landing 2.694 Steese Volunteer Fire 2.055 Straight Creek 5.256 Summerwood 3.131 Summit Drive 1.768 Sunny Hills Terrace 2.716 Sunrise 2.750 Tan Terra 1.917 Thomas 4.013 Timberlane Road 1.726 Tungsten 3.655 Twenty-Three Mile Slough 3.399 Ullrhaven 2.376 University Fire 2.869 University Heights 1.854 University West Street Light 0.551 Vienna Wood 0.891 Viewpointe 1.167 Violet Drive 3.884 Vista Gold Road 3.129 Vue Crest 1.600 Whitman 3.396 Wildview 3.260 Woodland 1.596 Yak Road 1.109

Service Areas Differential Tax ZonesPotlatch Heritage Hills 1.612 Moose Mountain 0.226 Murphy SA - Yellowknife CIP 3.184

lxxv


INTRODUCTION

FY 2021–2022 BudgetFairbanks North Star Borough

Organization

Borough ClerkApril Trickey

Adena Benn, Deputy Clerk

Community PlanningChristine Nelson, Director

Digital ServicesBlake Moore, Director

Financial ServicesDebra L R Brady, CFO

MayorBryce J. Ward

AssessingJim Williams, Director

(Acting)

Emergency OperationsDavid Gibbs, Director

Parks & RecreationMichael Bork, Director

TransportationMichelle Denton, Director

Public WorksDavid Bredlie, Director

Chief of StaffJim Williams

Citizens of the Fairbanks North Star Borough

General ServicesCory Beal, CPO

AssemblyPresiding Officer

Seat C: Mindy O’NeallSeat A: Marna SanfordSeat B: Frank

TomaszewskiSeat D: Tammie WilsonSeat E: Jimi CashSeat F: Liz LykeSeat G: Leah Berman

WilliamsSeat H: Aaron LojewskiSeat I: Matt Cooper

Borough AttorneyJill Dolan

Human ResourcesMichelle Michel

Library ServicesMelissa Harter, Director

1

-~

I

-


Bryce J. Ward, Borough Mayor

Fairbanks North Star Borough Assembly

Mindy O’Neall (Seat C), Presiding Officer

Seat A: Marna Sanford Seat B: Frank Tomaszewski Seat D: Tammie Wilson Seat E: Jimi Cash Seat F: Liz Lyke Seat G: Leah Berman Williams Seat H: Aaron Lojewski Seat I: Matt Cooper

April Trickey, Borough Clerk Adena Benn, Deputy Borough Clerk

Jim Williams Chief of Staff

Department Directors

Jill Dolan Borough Attorney Jim Williams Director of Assessing (Acting) Christine Nelson Director of Community Planning Blake Moore Director of Digital Services David Gibbs Director of Emergency Operations Debra L. R. Brady Chief Financial Officer Cory Beal Chief Procurement Officer Michelle Michel Director of Human Resources Melissa Harter Director of Library Services Michael Bork Director of Parks and Recreation David Bredlie Director of Public Works Michelle Denton Director of Transportation

Fairbanks North Star Borough Assembly Members

Fairbanks North Star Borough Staff

2

I

I

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


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

3



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 Treasury and Budget counter and the Borough Clerk’s Office, located in the Juanita Helms Administrative Center, 907 Terminal Street, Fairbanks, AK 99701. An electronic copy of the Recommended budget is available on the Fairbanks North Star Borough’s website until the publication of the Approved Budget. Electronic copies of the Approved Borough Budget (as well as past Approved Budgets) are available on the Borough’s website, https://www.fnsb.gov/800/Audit-Budget-Reports.

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 2022 Welcome to the Fairbanks North Star Borough’s

5

https://www.fnsb.gov/800/Audit-Budget-Reports


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 Labor and Workforce Development, Research & Analysis Section, the estimated 2020 Borough population is 97,159. The two first-class cities located within the Borough's boundaries, North Pole and Fairbanks, have estimated 2020 populations of 2,139, and 31,410, respectively. North Pole was incorporated in 1953, while 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 (estimated population 11,865) and Eielson Air Force Base (estimated population 4,819). 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, 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 114 active service areas in the Borough outside the cities of Fairbanks and North Pole in which one or more of these services are provided.

6


Readers’ Guide

SCHOOL DISTRICT: The Fairbanks North Star Borough School District is a component unit of the Borough. The School District has its own elected board which is responsible for setting policy and expenditure appropriations. The Borough does assume various funding responsibilities for the School District. The Borough is responsible for the construction and capital improvement of all facilities used by the School District as well as the issuance and repayment of school construction debt. The Borough also determines the amount of local funding the School District will receive in excess of the state mandated minimum contribution of 2.65 mills of property tax. Additional information about School District funding can be found in the Education section of the Expenditure budget.

THE BUDGET PROCESS BUDGET APPROPRIATIONS: The annual budget is the vehicle through which the Borough Assembly establishes the appropriations for the Borough. The budget is a policy document, financial plan, operations guide, and communications device that reflect the allocation of limited revenue among competing uses. The allocation is accomplished through passage of an annual appropriation ordinance. This appropriation ordinance authorizes spending during the fiscal year based on estimates of the financial resources required to support these expenditures. The appropriation level is by "fund" and by "department"; therefore, the budget is developed and presented to facilitate both. BUDGET CYCLE: Annual Budget Cycle – The annual budget cycle begins with the development of the 10-Year Capital Improvement Program (CIP) in August and is completed with the appropriation for the budget in the following May, followed by certified real property assessments by June 1st and mill levy setting before June 15th, for the fiscal year beginning on July 1st.

July

Aug

Sept

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

Develop Annual Operating Budget

Hold work sessions, Public Hearings and Adopt Budgets Mill Levies Set

July

Aug

Sept

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

Annual Budget Cycle

Develop 10-year Capital Improvement Program CIP reviewed & adopted by the Assembly

7


Readers’ Guide

CAPITAL IMPROVEMENT PROGRAM:

In 2019, a new public process began for the submission of capital projects and for the development of a ten-year Capital Improvement Program to begin on July 1, 2020 (FY 2020-21). The process starts with a six-week nomination period, with nominations accepted from the community on a biennial basis. Nominations are evaluated by the administration and a list of recommended projects is sent to the Assembly for public hearing and adoption. Assembly-approved projects are then scored by the administration’s technical teams to determine project priority. Based on the priority of the project, the estimated project schedule, and the available funding, the projects are assigned – either in their entirely or by phase – into a 10-year fiscal year plan, the first fours years of which is considered the work plan. A CIP plan is adopted annually by the end of February and the appropriation for the first year of the plan is included in the annual budget.

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.

8

CAPilTAL IMPROVEMENT PROGRAM fCIP): HOW IT WORKS

The CIP is designed! as a multi-year c;:ipital plan for Borough infrastiru cture to provide ;, rans a rent process for project evaluation, priori i?ation, funding. and c,ons.t uction.

u m dP an.d i!!~ublic 1$~1'1,(: t),:q':illlrt '

orr,1,,;u,Of\!i"" II a1:ccp l!d. A.1191.1 t 12-0ctobo1 n, 20191 P,a;e,c , ,., r,.o ""• ,,,o 1r-..d .J.ll'!. ,, I , coo •nu,,,1

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fn~b.11Js/C111P 1


Readers’ Guide

OPERATING AND MULTI-YEAR PROGRAMS 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.

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 Annual Comprehensive Financial Report (ACFR). Accordingly, we would like to direct the reader to the supplemental information that can be found there. The ACFR is available online at https://www.fnsb.gov/800/Audit-Budget-Reports. In addition to the annual financial report, another comprehensive source of statistical information that the Borough is especially proud of is the Fairbanks Community Research Quarterly. This publication, approximately 50 pages in length, is updated and published quarterly by 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 and Social Conditions. The reader may purchase this document from the Community Planning, P.O. Box 71267, Fairbanks, Alaska, 99707-1267, or by

9

https://www.fnsb.gov/800/Audit-Budget-Reports


Readers’ Guide

calling: (907) 459-1260. This document is also available online at https://www.fnsb.gov/179/Community-Research-Quarterly-CRQ.

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, Assembly members 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. 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 2021 to FY 2022, 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. Departmental user fee schedules are found at the back of the applicable department tab sections. Additionally, contained in the Expenditure section is the budget detail for Education, Debt Service, Non-Departmental, Multi-Year Programs, Capital Improvement Program (CIP) and Contribution to the CIP and Maintenance Reserve, Grants, Interfund Charges, and Service Areas.

Education: Is fully explained in the Readers’ Guide under School District.

10

https://www.fnsb.gov/179/Community-Research-Quarterly-CRQ

https://www.fnsb.gov/179/Community-Research-Quarterly-CRQ


Readers’ Guide

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: Contains 1) multi-year non-capital projects and recurring programs, 2) recurring capital programs for small, non-major capital projects not covered by the Capital Improvement Plan, and 3) larger dollar value equipment acquisitions which have a useful life of five or more years; when funded for $20,000 or more. Capital Improvement Program (CIP) and CIP and Maintenance Reserve (CIPMR): The Capital Improvement Program was revised by the Assembly in August 2019 and March 2021 and the provisions for the Program are codified at FNSBC 7.12.120. Program projects are substantial, nonrecurring expenditures for a physical improvement with a long, useful life, and do not include routine or preventative maintenance or custodial care. 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, 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, 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

11


Readers’ Guide

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. 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 40 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 Community Activity 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.

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Readers’ Guide

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 Annual Comprehensive 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. 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


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

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



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

Estimated EstimatedNet Revenue / Beginning Ending

Fund Revenue Expenditure (Expenditure) Fund Balance Fund BalanceGeneral 137,657,269 140,178,606 (2,521,337) 30,993,052 28,471,715 Non-Areawide 4,955,678 4,780,185 175,493 5,051,931 5,227,424 Solid Waste Collection 9,972,311 9,951,170 21,141 4,189,468 4,210,609 911 Fund 1,135,210 1,253,270 (118,060) 2,517,026 2,398,966 Debt Service 12,177,280 12,177,280 - 265,930 265,930 Education * 49,445,400 49,445,400 - - - Multi-Year Programs 3,198,000 3,198,000 - - - CIP and CIPMR 12,006,660 12,006,660 - - -

Estimated EstimatedBeginning Ending

Net Revenue / Unrestricted UnrestrictedFund Revenue Expenditure (Expenditure) Net Position Net PositionSolid Waste Disposal 12,610,910 7,662,210 4,948,700 (7,734,368) (2,785,668) Transit 6,843,570 7,843,570 (1,000,000) 1,697,673 697,673 Vehicle Replacement 1,140,470 417,810 722,660 3,317,082 4,039,742

Total 251,142,758 248,914,161 2,228,597 40,297,794 42,526,391

* 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 hasincreased and leveled off since FY 2012. Public Services has increased since FY 2012 due to theimplementation of the Solid Waste Management Plan, continued increases in Transit Operationsservices due to declining grant funds, increases in Air quality due to grants expiring, and increases inEconomic Development, Emergency Operations, Library Services, Parks and Recreation. The increasebetween FY 2013 and FY 2021 in Public Services is also due to collective bargaining agreementchanges for personnel, and benefit rates changes. Debt Service from FY 2012 to FY2016 had slightincreases and decreases, in FY 2017 Series T was issued. Support Services increases between FY2012 and FY 2021 were mainly related to collective bargaining agreement changes for personnel, benefitrates, increases between FY 2016 and FY 2022 relate to utilities, insurance and bonding. Governancehas had a slight increase over the past ten years.

0

5

10

15

20

25

30

35

40

45

50

55

60

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

In M

illio

ns ($

)

Fiscal Year

Education

Public Services

Support Services

Debt Service

Multi-Year Program, Capital Budget, & Recurring Grants

Governance

18

z


Cost Comparison by Service Category

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22Actual Actual Approved Revised Recommended Approved

DIRECT PUBLIC SERVICE CATEGORY:

Community Planning Department 1,781,242 1,740,979 2,128,980 2,128,980 2,047,310 2,047,310 Economic Development 189,444 189,695 339,860 339,860 341,110 341,110 Library Services Department 5,513,809 5,441,237 6,201,550 6,201,675 6,126,500 6,126,500 Parks and Recreation Department 7,695,584 7,208,840 8,272,990 8,272,990 9,434,560 9,460,200 Emergency Operations Department 5,631,634 5,801,171 6,418,980 6,418,980 6,850,970 6,840,865 Financial Services / HSS Division 116,326 111,931 246,059 246,059 248,666 248,666 Land Management Division 608,994 459,436 718,990 718,990 - - Natural Resources Development Division - - - - 742,810 742,810 Community Activity Center Division 1,230,008 1,258,679 581,820 581,820 - - Transit Air Quality Division 419,327 799,034 803,640 803,640 804,970 804,970 Transit Operations Division 1,898,094 2,162,386 3,789,050 3,789,050 2,682,630 2,682,630 Rural Services Division 621,302 574,314 714,400 714,400 714,280 714,280 Solid Waste Collection Division 7,470,887 7,650,324 8,680,230 8,680,230 9,489,490 9,483,990 Solid Waste Disposal Division 6,340,002 6,226,647 8,719,170 8,719,170 6,212,540 6,212,540 Vehicle Equipment Replacement Charges 1,051,940 1,055,650 989,660 989,660 903,130 911,310 Intragovernmental Charges 4,288,100 4,874,880 4,511,160 4,511,160 3,835,180 3,835,180

TOTAL FOR DIRECT PUBLIC SERVICES 44,856,693 45,555,203 53,116,539 53,116,664 50,434,146 50,452,361

SUPPORT SERVICE CATEGORY: Assessing Department 2,508,093 2,315,984 2,876,040 2,876,040 2,745,850 2,745,850 Digital Services Department 5,336,584 5,396,261 6,659,040 6,659,040 6,464,470 6,464,470 Financial Services (w/o HSS) 3,715,730 3,602,706 4,268,220 4,268,220 4,260,220 4,260,220 General Services Department 1,474,939 1,238,560 1,587,850 1,587,850 1,584,230 1,584,230 Human Resources Department 3,487,978 3,461,717 4,115,930 4,115,930 4,461,010 4,457,760 Law Department 1,167,748 1,175,644 1,426,080 1,426,080 1,434,810 1,434,810 Records Management Division 328,762 320,893 358,210 358,210 350,150 350,150 Public Works Dept (w/o Solid Waste) 7,419,386 7,595,774 9,239,760 9,239,760 9,765,400 9,765,400 Transportation Admin. & Vehicle Maint. 2,618,799 2,490,227 2,440,700 2,440,700 2,405,700 2,405,700 Vehicle Equipment Fleet Fund 534,094 504,367 1,575,225 1,575,225 356,280 384,950 Vehicle Equipment Replacement Charges 243,750 221,950 298,390 298,390 229,160 229,160 Intragovernmental Charges 668,270 734,750 685,880 685,880 735,240 735,240

TOTAL FOR SUPPORT SERVICES 29,504,133 29,058,833 35,531,325 35,531,325 34,792,520 34,817,940

GOVERNANCE CATEGORY:

Borough Assembly Division 594,737 570,988 634,490 634,790 746,480 746,480 Borough Clerk and Elections Division 712,847 720,370 774,790 774,490 987,120 987,120 Mayor's Department 916,446 1,004,522 1,151,320 1,151,320 1,049,650 1,049,650

TOTAL FOR GOVERNANCE 2,224,030 2,295,880 2,560,600 2,560,600 2,783,250 2,783,250

Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400 Debt Service 15,113,830 13,999,847 14,011,670 14,011,670 12,177,280 12,177,280 Non-Departmental 366,123 225,998 95,000 95,000 95,000 95,000 Multi-Year Programs 7,342,581 8,251,431 2,565,840 2,993,501 3,045,000 3,198,000 CIP and CIPMR 7,461,635 10,058,910 9,000,000 9,000,000 12,006,660 12,006,660 Recurring Grants 2,060,000 2,159,000 1,610,750 1,610,750 1,697,000 1,347,000 Cont. to Fund Bal./Unrestricted Net Position - - 4,564,146 4,564,146 7,420,090 7,445,074

TOTAL COSTS 158,974,426 161,650,502 172,101,270 172,529,056 173,496,346 173,767,965

19


Number of Regular and Term Employee Summary

0 10 20 30 40 50 60 70 80

Multi-Year ProgramLaw

General ServicesMayor

AssemblyHuman Resources

Community PlanningAssessing

Emergency OperationsDigital Services

Financial ServicesLibrary Services

TransportationPublic Works

Parks & Recreation

FY 2022 Budgeted Number of Employees

100

150

200

250

300

350

400

450

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Fiscal Year

Historical Budgeted Number of Employees

20


Number of Regular and Term Employee Summary

2017/18 2018/19 2019/20 2020/21 2020/21 2021/22 2021/22Approved Approved Approved Approved Revised Recommended Approved

Assembly 9.00 9.00 11.00 11.00 11.00 13.00 13.00Mayor 6.00 7.00 8.00 8.00 8.00 12.00 12.00Law 6.00 7.00 7.00 7.00 7.00 7.00 7.00Assessing 26.00 27.00 27.00 27.00 27.00 21.00 21.00Community Planning 16.00 16.00 17.00 17.00 17.00 16.00 16.00Digital Services 26.00 27.00 29.00 29.00 29.00 29.00 29.00Emergency Operations 23.00 23.00 23.00 24.00 24.00 24.00 25.00Financial Services 32.00 33.00 29.00 29.00 29.00 29.00 29.00General Services 9.00 9.00 8.00 8.00 8.00 8.00 8.00Human Resources 13.00 13.00 14.00 13.00 13.00 13.00 14.00Library Services 57.00 57.00 57.00 57.00 57.00 57.00 57.00Parks and Recreation 77.00 77.00 77.00 77.00 76.00 81.00 81.00Public Works 64.00 73.00 73.00 75.00 75.00 75.00 75.00Transportation 66.00 65.00 59.00 59.00 59.00 59.00 59.00Multi-Year Progam 0.00 0.00 0.00 0.00 0.00 0.00 1.00Total 430.00 443.00 439.00 441.00 440.00 444.00 447.00

FY 2021 Approved Number of Employees 441.00

FY 2021 Revised ChangesParks & Rec - Park Maintenance - Parks Ranger Seasonal (1.00)Parks & Rec - Park Maintenance - Parks Ranger Seasonal (1.00)Parks & Rec - Park Maintenance - Parks Ranger Senior 1.00

FY 2021 Revised Number of Employees 440.00

FY 2022 Approved Changes General FundAssembly - Clerk's Office - Administrative Assistant III 1.00Assembly - Clerk's Office - Administrative Assistant III 1.00Mayor - Administration - Grant Writer/Coordinator (1.00)Mayor - Natural Resources Development division 5.00Assessing - Land Management division (5.00)Assessing - term-perm Title Examiner II (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Planning & Zoning - Planner III 1.00Digital Services - Information Integration - term-perm Analyst/Programmer (1.00)Digital Services - Technology Support - term-perm Technology Support Specialist 1.00Human Resources - Personnel/Payroll 1.00Parks & Rec - Riverside - Carlson Community Activity Center section 6.00Parks & Rec - Riverside - Pioneer Park - Administrative Assistant I (1.00)

General Fund Subtotal: 5.00

Non-AreawideEmergeny Operations - Emergency Management 0.50911 FundEmergeny Operations - 911 0.50

Multi-Year Programs 1.00


SUMMARY OF EMPLOYEE NUMBER CHANGES

21


Budgeted FTE Summary

0 10 20 30 40 50 60 70 80

Multi - Year ProgramLaw

General ServicesMayor

AssemblyHuman Resources

Community PlanningAssessing

Emergency OperationsDigital Services

Financial ServicesLibrary Services

TransportationParks & Recreation

Public Works

FY 2022 Budgeted FTEs

100

150

200

250

300

350

400

450

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Fiscal Year

Historical Budgeted FTEs

22

.. .. .. "I]

I .. .. ..

-.1 .. . -.1 -.1

"WI

I

I

l

-.1

l I ~~-~I VLJUUU:i


FTE Summary


Assembly 9.00 9.00 11.00 11.00 11.00 13.00 13.00Mayor 6.00 7.00 8.00 8.00 8.00 12.00 12.00Law 6.00 7.00 7.00 7.00 7.00 7.00 7.00Assessing 26.00 27.00 27.00 27.00 27.00 21.00 21.00Community Planning 16.00 16.00 17.00 17.00 17.00 16.00 16.00Digital Services 26.00 26.00 29.00 29.00 29.00 29.00 29.00Emergency Operations 23.00 23.00 23.00 24.00 24.00 24.00 24.13Financial Services 31.35 32.75 29.00 29.00 29.00 29.00 29.00General Services 9.00 9.00 8.00 8.00 8.00 8.00 8.00Human Resources 13.00 13.00 13.33 13.00 13.00 13.00 13.08Library Services 48.10 48.10 49.23 48.98 48.98 48.98 48.98Parks and Recreation 58.36 58.36 58.36 58.36 58.36 65.41 65.41Public Works 62.88 71.88 71.88 73.88 73.88 73.88 73.88Transportation 59.34 58.64 52.81 52.81 52.81 53.01 53.01Multi - Year Program 0.00 0.00 0.00 0.00 0.00 0.00 1.00Total 394.03 406.73 404.61 407.03 407.03 413.28 414.49

FY 2021 Approved FTEs 407.03FY 2021 Revised Changes

Parks & Rec - Parks Maintenance - Parks Ranger Seasonal (0.35)Parks & Rec - Parks Maintenance - Parks Ranger Seasonal (0.35)Parks & Rec - Parks Maintenance - Parks Ranger Senior 0.70

FY 2021 Revised FTEs 407.03


General FundAssembly - Clerk's Office - Administrative Assistant III 1.00Assembly - Clerk's Office - Administrative Assistant III 1.00Mayor - Administration - Grant Writer/Coordinator (1.00)Mayor - Natural Resources Development division 5.00Assessing - Land Management division (5.00)Assessing - term-perm Title Examiner II (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Planning & Zoning - Planner III 1.00Digital Services - Information Integration - term-perm Analyst/Programmer (1.00)Digital Services - Technology Support - term-perm Technology Support Specialist 1.00Human Resources - Personnel/Payroll 0.08Parks & Rec - Administration - Parks & Recreation Director 0.25Parks & Rec - Parks Maintenance - Parks Caretaker Seasonal 0.50Parks & Rec - Parks Maintenance - Parks Caretaker Seasonal 0.50Parks & Rec - Parks Maintenance - Parks Ranger Senior 0.30Parks & Rec - Recreation - Recreational Specialist III 0.50Parks & Rec - Riverside - Carlson Community Activity Center section 6.00Parks & Rec - Riverside - Pioneer Park - Administrative Assistant I (0.75)

General Fund Subtotal: 6.38Non-AreawideEmergeny Operations - Emergency Management 0.07911 FundEmergeny Operations - 911 0.06Multi-Year Programs 1.00

Carlson Center Enterprise FundParks & Rec - Comm Activity Ctr (enterpr fund) - Parks & Recreation Director (0.25)

Transit Enterprise FundTransportation - Transit Operations - Transit Driver (CBA 20 @ .01) 0.20

FY 2022 Approved FTEs 414.49


23


Comparative Summary of Revenues by Type and Expenditures by Function for all Operating Funds


REVENUES (BY TYPE)

Property and Other Taxes 125,805,807 141,499,506 134,964,142 134,964,142 136,707,342 138,528,048Charges for Services (AW, NAW, VEFF) 5,119,676 4,777,385 4,956,760 4,956,760 5,406,520 5,421,700Interest Earnings (all funds) 4,564,991 2,963,532 145,240 145,240 66,740 66,740Other Local Revenues 254,883 128,807 165,000 165,125 130,000 130,000State and Federal Revenue 13,628,233 6,370,023 1,540,790 1,540,790 1,684,620 1,684,620911 Surcharge 1,228,392 1,224,978 1,202,500 1,202,500 1,134,430 1,134,430Enterprise Fund Fees & Misc. Revenue 12,322,018 12,601,457 13,045,210 13,045,210 13,282,570 13,282,570Intergovernmental Revenue 6,185,389 7,020,391 8,278,136 8,278,136 7,903,380 7,903,380Contrib. from Fund Bal./Unrestricted Net Position - - 7,803,492 8,231,153 7,180,744 5,616,477

TOTAL REVENUES 169,109,389 176,586,079 172,101,270 172,529,056 173,496,346 173,767,965

EXPENDITURES (BY FUNCTION)

Assembly 1,636,346 1,612,251 1,767,490 1,767,490 2,083,750 2,083,750Mayor 1,105,890 1,194,217 1,491,180 1,491,180 2,133,570 2,133,570Law 1,167,748 1,175,644 1,426,080 1,426,080 1,434,810 1,434,810Assessing 3,117,087 2,775,420 3,595,030 3,595,030 2,745,850 2,745,850Community Planning 1,781,242 1,740,979 2,128,980 2,128,980 2,047,310 2,047,310Digital Services 5,336,584 5,396,261 6,659,040 6,659,040 6,464,470 6,464,470Emergency Operations 5,631,634 5,801,171 6,418,980 6,418,980 6,850,970 6,840,865Financial Services 3,832,056 3,714,637 4,514,279 4,514,279 4,508,886 4,508,886General Services 1,474,939 1,238,560 1,587,850 1,587,850 1,584,230 1,584,230Human Resources 3,487,978 3,461,717 4,115,930 4,115,930 4,461,010 4,457,760Library Services 5,513,809 5,441,237 6,201,550 6,201,675 6,126,500 6,126,500Parks and Recreation 8,925,592 8,467,519 8,854,810 8,854,810 9,434,560 9,460,200Public Works 21,851,577 22,047,059 27,353,560 27,353,560 26,181,710 26,176,210Transportation 5,470,314 5,956,014 8,608,615 8,608,615 6,249,580 6,278,250Multi-Year Programs 7,342,581 8,251,431 2,565,840 2,993,501 3,045,000 3,198,000CIP and CIPMR 7,461,635 10,058,910 9,000,000 9,000,000 12,006,660 12,006,660Recurring Grants 2,060,000 2,159,000 1,610,750 1,610,750 1,697,000 1,347,000Debt Service 15,113,830 13,999,847 14,011,670 14,011,670 12,177,280 12,177,280Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400Non-Departmental 366,123 225,998 95,000 95,000 95,000 95,000Contrib. To Fund Bal./Unrestricted Net Position - - 4,564,146 4,564,146 7,420,090 7,445,074Vehicle Equipment Replacement Charges 1,295,690 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470Intragovernmental Charges 4,956,370 5,609,630 5,197,040 5,197,040 4,570,420 4,570,420

TOTAL EXPENDITURES 158,974,426 161,650,502 172,101,270 172,529,056 173,496,346 173,767,965

NET REV. OVER(UNDER) EXPEND. 10,134,963 14,935,577 - - - -

24


Variance Analysis of Revenues by Type andExpenditures by Function for all Operating Funds

2020/21 2021/22 Dollar PercentageApproved Approved Variance Variance

REVENUES (BY TYPE)

Property Taxes: Areawide 117,097,332 119,827,319 2,729,987 2.33% Non-Areawide 3,442,090 3,545,898 103,808 3.02% Solid Waste Collection Dist. 9,672,100 9,972,311 300,211 3.10%Hotel-Motel Room Tax - Areawide 1,010,000 1,015,000 5,000 0.50%Alcoholic Beverage Tax - Areawide 994,000 991,000 (3,000) -0.30%Tobacco Distribution Excise Tax - Areawide 1,100,000 1,350,000 250,000 22.73%Marijuana and Marijuana Product Tax 175,500 353,400 177,900 101.37%PILT for privatized military housing 1,473,120 1,473,120 - 0.00% Charges for Services (AW, NAW, VEF) 4,956,760 5,421,700 464,940 9.38% Interest Earnings (all funds) 145,240 66,740 (78,500) -54.05% Other Local Revenues 165,000 130,000 (35,000) -26.92% State and Federal Revenue: Other State and Federal Revenue 1,540,790 1,684,620 143,830 9.33% 911 Surcharge 1,202,500 1,134,430 (68,070) -5.66% Enterprise Fund Fees & Misc. Revenue 13,045,210 13,282,570 237,360 1.82% Intragovernmental Revenue 8,278,136 7,903,380 (374,756) -4.53% Contrib. fr. Fund Bal./Unrestricted Net Position 7,803,492 5,616,477 (2,187,015) -28.03%

TOTAL REVENUES 172,101,270 173,767,965 1,666,695 0.97%

EXPENDITURES (BY FUNCTION)

Assembly 1,767,490 2,083,750 316,260 17.89%Mayor 1,491,180 2,133,570 642,390 43.08%Law 1,426,080 1,434,810 8,730 0.61%Assessing 3,595,030 2,745,850 (849,180) -23.62%Community Planning 2,128,980 2,047,310 (81,670) -3.84%Digital Services 6,659,040 6,464,470 (194,570) -2.92%Emergency Operations 6,418,980 6,840,865 421,885 6.57%Financial Services 4,514,279 4,508,886 (5,393) -0.12%General Services 1,587,850 1,584,230 (3,620) -0.23%Human Resources 4,115,930 4,457,760 341,830 8.31%Library Services 6,201,550 6,126,500 (75,050) -1.21%Parks and Recreation 8,854,810 9,460,200 605,390 6.84%Public Works 27,353,560 26,176,210 (1,177,350) -4.30%Transportation 8,608,615 6,278,250 (2,330,365) -27.07%Multi-Year Programs 2,565,840 3,198,000 632,160 24.64%CIP and CIPMR 9,000,000 12,006,660 3,006,660 33.41%Recurring Grants 1,610,750 1,347,000 (263,750) 0.00%Debt Service 14,011,670 12,177,280 (1,834,390) -13.09%Education 49,045,400 49,445,400 400,000 0.82%Non-Departmental 95,000 95,000 - 0.00%Contrib. to Fund Balance/Unrestricted Net Position 4,564,146 7,445,074 2,880,928 63.12%Vehicle Equipment Replacement Charges 1,288,050 1,140,470 (147,580) 0.00%Intragovernmental Charges 5,197,040 4,570,420 (626,620) -12.06% TOTAL EXPENDITURES 172,101,270 173,767,965 1,666,695 0.97%

25


Expenditures by Category

Education 49.45Personnel Services 46.55Contractual Srvcs 32.81Capital Outlay 16.14Debt Services 12.18Cont. To Fund Bal. 7.44Interfund Charges 4.57Commodities 3.67Grants Match/Awaiting 0.96TOTAL 173.77

In Millions ($)

0

5

10

15

20

25

30

35

40

45

50

55

60

10 11 12 13 14 15 16 17 18 19 20 21 22

In Millions ($)

Fiscal Year

Education

Personnel

Contractual Srvcs.

Capital Outlay

Debt Service

Interfund Commodities

Historical Expenditures by Category

Personnel Srvcs26.79% Commodities

2.11%

ContractualSrvcs

18.88%

Capital Outlay9.29%

Interfund Charges2.63%

Debt Service7.01%

Grants Match/ Awaiting

.55%

Education28.46%

Cont. to Fund Bal.4.28%

26

FY 2021-2022Fairbanks North Star Borough

Boroughwide Summary Line Item Totals


PERSONNEL SERVICES Permanent Salaries 23,612,387 24,225,820 28,082,550 28,058,642 27,904,910 27,882,075 Overtime Wages 496,792 485,799 407,250 407,250 420,950 420,950 Temporary Salaries 1,258,877 1,062,681 1,455,810 1,445,810 1,584,810 1,584,810 Benefits 14,233,588 13,119,249 17,264,110 17,248,938 16,676,310 16,663,230 Subtotal: 39,601,644 38,893,549 47,209,720 47,160,640 46,586,980 46,551,065

COMMODITIES Office Supplies 97,525 98,060 132,070 134,590 144,970 144,970 Computer Supplies 164,900 104,213 145,630 140,176 150,150 150,150 Operating Supplies 617,300 522,423 712,320 710,236 795,470 795,470 Books and Periodicals 32,116 28,291 46,840 46,840 46,700 46,700 Repair and Maint. Supplies 902,867 905,282 1,005,210 1,005,210 1,041,060 1,041,060 Clothing Supplies 55,447 54,006 67,710 67,710 92,580 92,580 Motor Fuels and Lubricants 791,947 656,386 955,740 955,740 907,940 907,940 Equipment Parts 421,356 377,923 464,460 464,460 491,010 491,010 Subtotal: 3,083,458 2,746,584 3,529,980 3,524,962 3,669,880 3,669,880

CONTRACTUAL SERVICES Professional Services 832,167 1,010,458 1,295,478 1,310,978 1,203,280 1,227,280 Communications 741,561 743,072 870,200 870,200 900,950 900,950 Travel 89,018 76,370 111,070 108,783 118,070 118,070 Professional Dues/Mtgs 271,950 82,237 120,070 119,770 127,190 127,190 Training 382,255 285,115 560,380 556,297 561,210 561,210 Advertising, Printing & Binding 430,000 457,728 542,640 537,740 584,140 584,140 Insurance and Bonding 1,707,436 1,775,343 2,089,070 2,089,070 2,520,130 2,520,130 Repairs & Maint. -Bldg. & Grounds 1,254,394 1,475,010 1,809,220 1,846,077 1,846,820 1,846,820 Repairs & Maint. -Office Equipment 232,012 103,079 143,120 143,120 166,180 166,180 Repairs & Maint. -Other Equipment 543,769 688,219 952,500 952,500 906,520 905,220 Rent 202,509 213,397 271,090 289,090 347,640 347,640 Utilities 2,659,156 2,594,092 3,060,490 3,055,483 3,454,220 3,454,220 Equipment Leases 231,682 196,331 637,520 637,520 319,050 319,050 Other Contractual Services 17,261,799 17,955,310 20,201,620 20,308,431 18,661,080 18,586,080 Subtotal: 26,839,709 27,655,761 32,664,468 32,825,059 31,716,480 31,664,180

Grants Match, Indirect, Awaiting Budget 11,939,216 16,821,159 11,806,331 11,813,992 15,497,436 15,395,436

CAPITAL OUTLAY Controlled Assets 511,957 701,943 384,450 416,393 434,450 434,450 Buildings & Structures 300,000 300,000 325,000 596,250 275,000 275,000 Office Furniture - - 4,000 4,000 4,000 4,000 Office Equipment 197,667 241,788 206,000 206,000 18,500 18,500 Rolling Equipment 1,578,946 - 884,175 884,175 141,470 170,140 Machinery and Equipment 59,729 50,000 330,030 340,469 155,860 155,860 Land & Land Improvements - - - - - - Library Materials 357,405 283,288 650,810 650,810 650,810 650,810 Leasehold Improvements - - - - - - Other Capital Items 3,093,405 3,023,953 - - - - Subtotal: 6,099,109 4,600,972 2,784,465 3,098,097 1,680,090 1,708,760

VEHICLE EQUIP. REPLACEMENT CHGS 1,295,690 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470 INTERFUND CHARGES 4,956,370 5,609,630 5,197,040 5,197,040 4,570,420 4,570,420 DEBT SERVICE 15,113,830 13,999,847 14,011,670 14,011,670 12,177,280 12,177,280 TRANSFER TO EDUCATION 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400 CONTRIBUTIONS TO FUND BALANCE - - 4,564,146 4,564,146 7,420,090 7,445,074 TOTAL EXPENDITURES BY LINE ITEM 158,974,426 161,650,502 172,101,270 172,529,056 173,496,346 173,767,965

27


Comparison of Direct Cost

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

Non-Departmental

Vehicle Equip Replacement…

Law

General Services

Community Planning

Assembly

Mayor

Assessing

Human Resources

Financial Services

Intragovernmental

Library Services

Transportation

Digital Services

Emergency Operations

Contri. To Fund Balance

Parks & Recreation

Debt Service

Multi-Year Programs, Capital…

Public Works

Education

FY 2022 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

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] ] ]

□ □ □ □ □ □ D


Direct Cost Comparison by Departments

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22Department Actual Actual Approved Revised Recommended Approved

Assembly 1,636,346 1,612,251 1,767,490 1,767,490 2,083,750 2,083,750Mayor 1,105,890 1,194,217 1,491,180 1,491,180 2,133,570 2,133,570Law 1,167,748 1,175,644 1,426,080 1,426,080 1,434,810 1,434,810Assessing 3,117,087 2,775,420 3,595,030 3,595,030 2,745,850 2,745,850Community Planning 1,781,242 1,740,979 2,128,980 2,128,980 2,047,310 2,047,310Digital Services 5,336,584 5,396,261 6,659,040 6,659,040 6,464,470 6,464,470Emergency Operations 5,631,634 5,801,171 6,418,980 6,418,980 6,850,970 6,840,865Financial Services 3,832,056 3,714,637 4,514,279 4,514,279 4,508,886 4,508,886General Services 1,474,939 1,238,560 1,587,850 1,587,850 1,584,230 1,584,230Human Resources 3,487,978 3,461,717 4,115,930 4,115,930 4,461,010 4,457,760Library Services 5,513,809 5,441,237 6,201,550 6,201,675 6,126,500 6,126,500Parks and Recreation 8,925,592 8,467,519 8,854,810 8,854,810 9,434,560 9,460,200Public Works 21,851,577 22,047,059 27,353,560 27,353,560 26,181,710 26,176,210Transportation 5,470,314 5,956,014 8,608,615 8,608,615 6,249,580 6,278,250Multi-Year Programs 7,342,581 8,251,431 2,565,840 2,993,501 3,045,000 3,198,000CIP and CIPMR 7,461,635 10,058,910 9,000,000 9,000,000 12,006,660 12,006,660Capital Budget - CIPRecurring Grants 2,060,000 2,159,000 1,610,750 1,610,750 1,697,000 1,347,000Debt Service 15,113,830 13,999,847 14,011,670 14,011,670 12,177,280 12,177,280Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400Non-Departmental 366,123 225,998 95,000 95,000 95,000 95,000Contribution to FundBal./Unrestricted Net Position - - 4,564,146 4,564,146 7,420,090 7,445,074

Vehicle Equip.Replacement Charges 1,295,690 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470

Intragovernmental Charges 4,956,370 5,609,630 5,197,040 5,197,040 4,570,420 4,570,420

TOTAL DIRECT COSTS 158,974,426 161,650,502 172,101,270 172,529,056 173,496,346 173,767,965

29


Revenues by Category

Property Tax 133.35Other Taxes 5.18State and Federal 1.68Intra Gov't 7.90Interest Earnings 0.07Chg for Srvcs and Fees 19.97Contrib. From Fund Bal. 5.62TOTAL 173.77

In Millions ($)

Property Taxes76.74%

Other Taxes2.98%

State and Federal Revenues

.97%

Intra Gov't Revenues

4.55%

Interest Earnings.04%

Charges for Svcs and Fees11.49%

Contrib. from Fund Bal.

3.23%

0

10

20

30

40

50

60

70

80

90

100

110

120

130

140

10 11 12 13 14 15 16 17 18 19 20 21 22

In Millions ($)

Fiscal Year

Historical Revenue by Category

Property Taxes

Other Taxes

State and Federal Revenues

Intra Gov't Revenues

Interest Earnings

Charges for Services and Fees

30

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)I( )I( )I( )I( )I( )I( )I( )I( - -::', "'


Revenue Summary

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22REVENUE SOURCE Actual Actual Approved Revised Recommended Approved

LOCAL REVENUEProperty Taxes - Areawide 108,343,243 122,936,579 117,097,332 117,097,332 118,042,072 119,827,319 Property Taxes - Non-Areawide 3,115,050 3,462,979 3,442,090 3,442,090 3,508,100 3,545,898 Property Taxes - SW Collection District 8,749,426 9,711,158 9,672,100 9,672,100 9,974,650 9,972,311 Hotel-Motel Room Tax - Areawide 2,154,742 1,812,752 1,010,000 1,010,000 1,015,000 1,015,000 Alcoholic Beverage Tax - Areawide 1,050,545 1,030,837 994,000 994,000 991,000 991,000 Tobacco Distribution Excise Tax - Areawide 1,329,966 1,340,930 1,100,000 1,100,000 1,350,000 1,350,000 Marijuana and Marijuana Product Tax 185,524 340,653 175,500 175,500 353,400 353,400 PILT for privatized military housing 877,311 863,618 1,473,120 1,473,120 1,473,120 1,473,120 Charges for Services - Areawide 2,379,258 1,869,479 2,251,120 2,251,120 2,782,340 2,789,340 Charges for Services - Land Revenue Reserve 224,060 523,324 161,060 161,060 271,240 271,240 Charges for Services - Non-Areawide (EMS) 1,220,262 1,106,982 1,256,530 1,256,530 1,220,650 1,220,650 Charges for Services - Veh. Eq. Fleet Fund 1,295,690 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470 Lease/Other Revenue - Veh. Eq. Fleet Fund 406 - - - - - Miscellaneous Other Revenue - Areawide 254,883 128,807 165,000 165,125 130,000 130,000 Interest Earnings - Areawide 3,829,842 2,539,110 101,430 101,430 57,980 57,980 Interest Earnings - 911 Fund 56,141 33,775 25,790 25,790 780 780 Interest Earnings - Solid Waste Disposal 533,676 333,108 14,160 14,160 6,910 6,910 Interest Earnings - Carlson Activity Center 29,103 11,130 770 770 - - Interest Earnings- Transit Enterprise Fund 116,229 46,409 3,090 3,090 1,070 1,070 Enhanced 911 Surcharge 1,228,392 1,224,978 1,202,500 1,202,500 1,134,430 1,134,430 Solid Waste Disposal Fees 11,529,056 11,896,560 12,175,000 12,175,000 12,604,000 12,604,000 Transportation Fees 792,962 704,897 870,210 870,210 678,570 678,570 Intragovernmental Revenues 6,185,389 7,020,391 8,278,136 8,278,136 7,903,380 7,903,380 Contrib. from Fund Bal./Unrestricted Net Position - - 7,803,492 8,231,153 7,180,744 5,616,477

Total Local Revenue 155,481,156 170,216,056 170,560,480 170,988,266 171,811,726 172,083,345

STATE REVENUEAid for School Construction 10,174,675 4,096,029 - - - - Safe Communities (Municipal Assistance) 1,698,840 1,370,831 309,510 309,510 600,020 600,020 Alaska Marijuana License Fee 20,100 12,600 20,100 20,100 15,000 15,000 Alaska State Housing 42,541 37,996 32,500 32,500 35,500 35,500 Alaska Interior Regional 39,073 41,413 39,100 39,100 39,100 39,100 Telephone & Elec. Co-op/Fish Tax/Games 853,595 3 420,440 420,440 435,000 435,000 TOTAL STATE REVENUE 12,828,824 5,558,872 821,650 821,650 1,124,620 1,124,620

FEDERAL REVENUEFederal Payment in Lieu of Taxes 468,337 490,235 400,000 400,000 400,000 400,000 Federal Aid for Debt Service 171,072 160,916 159,140 159,140 - - Emergency Mngmt Grant 160,000 160,000 160,000 160,000 160,000 160,000 TOTAL FEDERAL REVENUE 799,409 811,151 719,140 719,140 560,000 560,000

TOTAL REVENUES - ALL SOURCES 169,109,389 176,586,079 172,101,270 172,529,056 173,496,346 173,767,965

31


Estimated Taxable Assessed Valuation by

JurisdictionTax Year 2021

PlusNew Prior State Assesed Less Less Less Taxable

Construction Existing Real Oil and Gas Net 2021 Mandatory Residential AssessedArea Property Impv. Property Valuation Properties Adjustments Full Value Exempt (2) Exempt (3) Value

Non-Areawide (1) $176,957,802 $6,420,318,930 $668,578,340 - $7,265,855,072 $729,327,336 $628,662,483 $5,907,865,253

City of Fairbanks (4) 42,097,454 2,960,203,242 44,583,880 - $3,046,884,576 203,572,930 151,669,568 2,691,642,078

City of North Pole 11,079,933 300,615,070 - - $311,695,003 21,629,774 17,423,838 272,641,391Borough Only in City (5) - 1,596,014 - - $1,596,014 - 29,570 1,566,444

Totals: $230,135,189 $9,682,733,256 $713,162,220 - $0 = $10,626,030,665 - $954,530,040 - $797,785,459 = $8,873,715,166(1) Outside of the Cities(2) Estimated State - Mandated Exemptions (3 Estimated Residential Exemption(4) The Borough has exempted properties that the City of Fairbanks has not. These values only include the values for the Borough.(5) Included in the Non-Areawide for the chart below.Source: Borough Assessor

Non-Areawide49.32%Non-Areawide

Exemptions12.78%

City of North Pole 2.57%

City of North Pole Exemptions

0.37%

City of Fairbanks24.91%

City of Fairbanks Exemptions

3.34%

Pipeline6.71%

Assessed Valuation by Area Tax Year 2021

Note: Areawide is the combination of all four areas (exempt pieces do not have taxes applied against them)

32


Taxable Assessed Valuation* Excludes Exempt Property Values

*Mandatory Exemptions: (senior citizens, widow/widowers, and disabled veterans)

Optional Exemptions: (partial residential, and community purpose)

- 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000 8,500 9,000

05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21

Year City of North Pole City of FairbanksFairbanks North Star

Borough*1993 143,672,307 863,320,738 2,711,208,0831994 152,719,281 910,975,881 2,756,962,3091995 154,968,164 936,445,984 2,843,901,8641996 155,715,877 961,552,639 3,020,102,2541997 167,494,254 990,843,175 3,257,580,4261998 185,682,280 1,033,913,622 3,428,460,9721999 242,533,161 1,072,506,196 3,697,701,8452000 243,425,567 1,140,048,030 3,849,675,4662001 243,878,124 1,168,052,028 3,983,988,9982002 249,762,217 1,239,597,426 4,189,976,4992003 259,411,926 1,318,546,675 4,447,691,5142004 266,133,121 1,443,462,123 4,798,307,8272005 250,955,004 1,594,610,680 5,258,126,0202006 265,721,292 1,750,438,331 5,776,355,9112007 287,926,651 1,907,859,011 6,364,049,2292008 300,482,926 2,064,301,167 6,874,675,7612009 311,311,138 2,166,993,062 7,226,285,6632010 303,819,332 2,280,932,933 7,558,834,1572011 317,399,960 2,395,846,015 7,768,493,7332012 315,634,759 2,433,755,688 7,894,891,2122013 293,354,670 2,474,466,799 8,178,160,5862014 291,192,661 2,551,978,390 8,444,414,7672015 233,776,176 2,579,976,644 8,496,941,3342016 233,337,454 2,632,360,358 8,599,085,2792017 251,305,953 2,684,990,440 8,773,992,1332018 241,879,290 2,621,547,864 8,353,916,4122019 255,764,936 2,619,276,238 8,442,939,9022020 255,742,076 2,659,072,976 8,610,922,1112021 272,641,391 2,691,642,078 8,873,715,166

~Estimated Source: Assessor

Total Borough

City of Fairbanks

City of North Pole

In Millions $

Taxable Valuation of Borough and Cities

10Tax Years

* Includes the cities ofNorth Pole and Fairbanks

33

I I

FY 2021 - 2022 Budget


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

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 .825 0.0 9.692 2.0 2.8 10.517 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 2018 .570 1.534 12.850 2.499 6.979 14.954 16.883 19.829 2019 .595 1.599 13.892 2.499 5.871 16.086 17.990 19.763 2020 .619 1.666 13.891 3.499 5.684 16.176 19.056 19.575 2021 .616 1.656 13.799 4.000 5.761 16.071 19.455 19.560

~ Estimated

History of Areawide Mill Levy

Calendar Year Areawide Functions 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Government * 4.231 4.664 4.489 4.536 4.710 4.777 4.302 4.353 5.437 6.176 6.305 6.568 6.854 General Gov’t Bonds 0.014 0.012 0.012 0.012 0.012 0.011 0.011 0.011 0.010 0.053 0.057 0.056 0.055 Education 6.300 6.155 6.061 5.953 5.916 5.910 6.516 6.299 5.829 5.991 5.928 5.696 5.572 School Bonds 0.641 0.601 0.732 0.715 0.578 0.658 0.770 0.755 0.637 0.630 1.602 1.571 1.318 Total Areawide Mill Levy 11.186 11.432 11.294 11.216 11.216 11.356 11.599 11.418 11.913 12.850 13.892 13.891 13.799

* portion of General Government mill ley for Contribution to FMR/CIPMR 0.538 0.893 1.045 1.353

34

FY 2021-2022 Budget


Certified Assessed Valuations

Total Valuations Includes Exempt Properties Required To Be Assessed

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21

City of Fairbanks

Year

City of North Pole

City of Fairbanks

Fairbanks North Star Borough *

1982 68,764,650 706,122,900 2,239,971,525 1983 77,867,757 783,733,529 2,528,942,719 1984 79,434,770 889,498,921 2,719,591,413 1985 132,139,742 1,028,480,928 3,228,913,024 1986 161,131,467 1,082,115,401 3,443,986,257 1987 166,364,882 1,131,444,215 3,506,661,179 1988 151,991,526 996,957,690 3,130,154,477 1989 151,667,649 934,388,859 2,962,269,535 1990 153,138,172 889,744,049 2,784,499,953 1991 148,247,054 888,935,828 2,785,983,101 1992 146,969,545 909,127,289 2,851,468,742 1993 146,817,438 931,115,941 2,905,687,944 1994 155,813,882 990,322,304 2,976,218,127 1995 158,501,213 1,025,109,698 3,090,824,209 1996 159,314,035 1,055,026,485 3,282,761,225 1997 171,347,896 1,084,370,672 3,538,325,405 1998 189,911,559 1,159,033,049 3,762,871,645 1999 246,816,613 1,180,012,875 4,018,358,313 2000 248,056,291 1,253,327,884 4,184,453,591 2001 248,985,033 1,283,272,753 4,340,749,676 2002 255,433,736 1,361,917,721 4,568,512,361 2003 265,693,576 1,449,755,340 4,854,771,052 2004 273,674,029 1,585,848,525 5,239,380,208 2005 258,956,444 1,746,439,420 5,739,614,003 2006 276,432,767 1,938,844,008 6,417,556,567 2007 299,991,338 2,101,483,593 7,043,522,263 2008 313,986,991 2,264,097,378 7,596,404,767 2009 325,488,828 2,370,054,282 7,982,203,416 2010 318,924,238 2,485,690,348 8,340,537,412 2011 333,482,008 2,606,403,944 8,589,702,505 2012 332,587,860 2,648,076,352 8,746,342,774 2013 311,020,689 2,686,478,155 9,052,207,358 2014 310,166,459 2,769,087,625 9,360,448,625 2015 254,052,996 2,801,450,184 9,460,375,090 2016 254,080,589 2,859,206,513 9,607,350,666 2017 273,809,862 2,920,523,903 9,834,142,421 2018 274,748,604 2,942,538,148 9,912,396,296 2019 291,302,133 2,956,614,268 10,065,826,089 2020 293,854,579 2,999,590,920 10,297,055,608 2021 311,695,003 3,046,884,576 10,626,030,665

~Estimated Source: Assessor

* includes City of Fairbanks and City of North Pole

Non-Areawide (outside the Cities)

City of North Pole

Total Certified Assessed Value Millions $

Tax Year

35

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I - I -& & & & . . .

~ ~ - ~ ~ ~ ~ -


REVENUE

BUDGET

FY 2021-2022 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, October 2016, October 2018 and in October 2020. 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 2020, additional adjustments to estimated revenues and fee increases/decreases have been incorporated into the FY 2022 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 2022), 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 2022 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 For the FY2022 Approved budget, the overall taxable assessed value of the Borough has increased approximately 3.05% for CY 2021 due to adjustments in market values, increases to state mandatory exemptions and the increases in the residential exemptions. The budget reflects a three and a half 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 2022 is found in Appendix D.

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 2022 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 2022 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 2022 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. Revenue estimates for FY 2022 are based on current data.

38


Revenue Detail

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22REVENUE SOURCE Actual Actual Approved Revised Recommended Approved

LOCAL REVENUE LOCAL TAXES & ASSESSMENTS

Total Taxable Levy 119,618,487 119,618,487 120,597,487 122,447,484 Less: Estimated Delinquent Taxes (4,186,655) (4,186,655) (4,220,915) (4,285,665)

Current Taxes 104,185,828 114,619,501 115,431,832 115,431,832 116,376,572 118,161,819 Delinquent Taxes 2,839,931 5,801,662 1,090,000 1,090,000 1,090,000 1,090,000 Interest & Penalties 1,317,484 2,515,416 575,500 575,500 575,500 575,500 Payment in lieu of taxes for privatized military housing 877,311 863,618 1,473,120 1,473,120 1,473,120 1,473,120

SUB-TOTAL 109,220,554 123,800,197 118,570,452 118,570,452 119,515,192 121,300,439

PROPERTY TAX - NON-AREAWIDE Total Taxable Levy 3,530,660 3,530,660 3,599,070 3,638,238 Less: Estimated Delinquent Taxes (123,570) (123,570) (125,970) (127,340)

Current Taxes 3,007,993 3,221,757 3,407,090 3,407,090 3,473,100 3,510,898 Delinquent Taxes 107,057 241,222 35,000 35,000 35,000 35,000

SUB-TOTAL 3,115,050 3,462,979 3,442,090 3,442,090 3,508,100 3,545,898

PROPERTY TAX - SOLID WASTE COLLECTION Total Taxable Levy 9,925,500 9,925,500 10,239,030 10,236,611 Less: Estimated Delinquent Taxes (347,400) (347,400) (358,380) (358,300)

Current Taxes 8,463,159 9,062,606 9,578,100 9,578,100 9,880,650 9,878,311 Delinquent Taxes 286,267 648,552 94,000 94,000 94,000 94,000

SUB-TOTAL 8,749,426 9,711,158 9,672,100 9,672,100 9,974,650 9,972,311

TOTAL PROPERTY TAXES: 121,085,030 136,974,334 131,684,642 131,684,642 132,997,942 134,818,648

ALCOHOLIC BEVERAGE SALES TAX 1,064,645 1,031,438 990,000 990,000 990,000 990,000 Alcoholic Beverage Tax - Pen. & Int. (14,100) (601) 4,000 4,000 1,000 1,000

SUB-TOTAL 1,050,545 1,030,837 994,000 994,000 991,000 991,000

TOBACCO DISTRIBUTION EXCISE TAX 1,329,966 1,340,930 1,100,000 1,100,000 1,350,000 1,350,000 Penalties & Interest - - - - - -

SUB-TOTAL 1,329,966 1,340,930 1,100,000 1,100,000 1,350,000 1,350,000

HOTEL/MOTEL TAX 2,126,975 1,791,338 1,000,000 1,000,000 1,000,000 1,000,000 Hotel/Motel Tax - Pen & Int 27,767 21,414 10,000 10,000 15,000 15,000

SUBTOTAL 2,154,742 1,812,752 1,010,000 1,010,000 1,015,000 1,015,000

MARIJUANA AND MARIJUANA PRODUCT TAX 180,374 336,899 175,000 175,000 350,000 350,000 Marijuana Tax - Pen & Int 5,150 3,754 500 500 3,400 3,400

SUBTOTAL 185,524 340,653 175,500 175,500 353,400 353,400

TOTAL LOCAL TAXES: 125,805,807 141,499,506 134,964,142 134,964,142 136,707,342 138,528,048

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 2022 estimate is based on current 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 2022 estimate are based on current and historical data. Big Dipper Fees - Facility user fees for the ice arena and skating instruction at the Big Dipper. FY 2022 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 2022 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. FY 2022 estimate are based on current data. Chena Lake - Includes all fees charged at the Chena Lake Recreation Area, such as overnight camping fees, pavilion rental, boat rentals, and ice house rentals. FY 2022 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, aquacise, and shower facilities. FY 2022 estimate is based on current data. Big Dipper Recreational Fees - Fees for all other physical/recreational activities are accumulated here, in addition to various special event revenues. FY 2022 estimate is based on current data. Birch Hill Cross Country Ski Center - Consists of fees charged for room rental and vending machine revenue. FY 2022 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 2022 estimate is based on current data. Carlson Activity Center Fees - Facility user fees for various programs. FY 2022 fees are estimated. 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 2022 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. FY 2022 revenues are based on current data.

LIBRARY FEES Circulation fees include lost cards, lost or damaged materials, and copying. FY 2022 estimate is based on current year data. Media fees include video user fees and equipment rentals. FY 2022 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 2022 estimate is based on current data.

LAND REVENUE RESERVE

Gravel & Timber Sales - Sale of gravel and timber sales. FY 2022 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 2022 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 2022 revenues are based on current year projections.

40


Revenue Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22

REVENUE SOURCE Actual Actual Approved Revised Recommended Approved

CHARGES FOR SERVICES - AREAWIDE

Permits - Utility and Driveway 14,270 22,400 12,000 12,000 12,000 12,000 Animal Control 258,686 210,913 278,400 278,400 270,210 270,210 Big Dipper Fees 269,501 220,623 253,730 253,730 371,670 371,670 Pioneer Park Concession Rents 112,368 59,774 88,960 88,960 88,960 88,960 Pioneer Park Other Revenue 135,445 83,817 141,510 141,510 87,020 87,020 Chena Lake 146,217 97,045 117,480 117,480 117,480 117,480 Swimming Pool Fees 526,040 392,725 439,180 439,180 378,410 378,410 Big Dipper Recreational Fees 159,474 134,789 170,540 170,540 9,300 9,300 Birch Hill Cross Country Ski Center 35,244 34,612 48,230 48,230 39,850 39,850 Tanana Lackes Recreation Area 12,479 9,962 9,850 9,850 9,850 9,850 Other Recreation Fees 12,753 9,603 9,540 9,540 9,540 9,540 Carlson Activity Center Fees - - - - 779,040 789,040 Foreclosure Fees 456,072 390,240 450,000 450,000 400,000 400,000 Legal Department Fines/Fees 17,641 32,522 10,000 10,000 10,000 10,000 Library Circulation Fees 55,939 35,265 50,000 50,000 30,000 30,000 Media Fees 6,121 3,549 5,810 5,810 3,400 3,400 Other Library Revenue - - - - - - Community Planning Fees Applications & Publications 161,008 131,640 165,890 165,890 165,610 162,610

SUBTOTAL CHARGES - Areawide 2,379,258 1,869,479 2,251,120 2,251,120 2,782,340 2,789,340

CHARGES FOR SERVICES - LAND REVENUE RESERVE Gravel & Timber Sales 1,790 1,170 740 740 1,000 1,000 Proceeds from Land Sales, Net of Costs 120,497 284,053 88,030 88,030 196,780 196,780 Land Lease Revenue 15,928 23,128 9,000 9,000 10,000 10,000 Interest on Receivables 37,457 45,857 50,050 50,050 48,150 48,150 Other 24,870 155,302 12,620 12,620 15,000 15,000 Interest 23,518 13,814 620 620 310 310 SUBTOTAL CHARGES: Land Revenue Reserve 224,060 523,324 161,060 161,060 271,240 271,240

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 2022 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 2022 are based upon $124/ton to cover landfill operations, landfill closure costs, and construction of new landfill cells. Revenues for FY 2022 are based on current year projections. Recycling Revenue - Recycling revenues for FY 2022 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 2022 revenues are based on current year projections. Central Recycling Facility Revenue - Recycling Revenue from commercial customers. 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. 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 2022 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 2022 revenue is 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 Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22


911 FUND 911 Surcharge 1,228,392 1,224,978 1,202,500 1,202,500 1,134,430 1,134,430

SOLID WASTE DISPOSAL REVENUES Landfill Disposal Fees 11,466,195 11,838,505 12,120,000 12,120,000 12,524,000 12,524,000 Recycling Revenues 32,339 17,587 20,000 20,000 30,000 30,000 Household Hazardous Waste Fees 23,697 19,097 30,000 30,000 30,000 30,000 Central Recycling Facility Revenue 6,825 21,343 5,000 5,000 20,000 20,000 Misc Revenues & Surplus Sale - 28 - - - -

SUB-TOTAL CHARGES - SW DISPOSAL 11,529,056 11,896,560 12,175,000 12,175,000 12,604,000 12,604,000

SUB-TOTAL CHARGES - AW, 911, & SW 15,360,766 15,514,341 15,789,680 15,789,680 16,792,010 16,799,010

VEHICLE EQUIPMENT FLEET FUND Charges for Services-VE Replacement 1,295,690 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470 Lease Revenues/Misc Rev - - - - - - Misc Revenues & Sale of Fixed Assets 406 - - - - -

SUB-TOTAL CHARGES - Fleet Fund 1,296,096 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470

CHARGES FOR SERVICES - NON-AREAWIDE Emergency Medical Services 1,220,262 1,106,982 1,256,530 1,256,530 1,220,650 1,220,650 Miscellaneous - NAW - - - - - - SUB-TOTAL CHARGES Non-Areawide 1,220,262 1,106,982 1,256,530 1,256,530 1,220,650 1,220,650

OTHER LOCAL REVENUES

Interest - General Fund 3,829,842 2,539,110 101,430 101,430 57,980 57,980 Interest - 911 Fund 56,141 33,775 25,790 25,790 780 780 Interest - Solid Waste Disposal Fund 533,676 333,108 14,160 14,160 6,910 6,910 Miscellaneous - General Fund 254,883 128,807 165,000 165,125 130,000 130,000

SUBTOTAL OTHER REVENUES 4,674,542 3,034,800 306,380 306,505 195,670 195,670

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 2022 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 2022 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 2022 revenue estimate is based on departments’ analysis of grant activity that will take place in FY 2022 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 Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22


INTERFUND REVENUES FROM: Transit Enterprise Fund 1,013,895 1,134,022 1,759,640 1,759,640 1,930,020 1,930,020 Vehicle Equipment Fleet Fund 40,421 26,782 49,010 49,010 32,860 32,860 Education 1,756,271 1,868,264 2,148,260 2,148,260 2,425,040 2,425,040 Non-Areawide Fund 561,168 666,884 735,760 735,760 788,230 788,230 SW Collection District Fund 249,110 219,456 388,350 388,350 415,810 415,810 SW Disposal Fund 1,135,399 1,103,931 1,268,560 1,268,560 1,283,090 1,283,090 911 Fund 85,970 93,468 125,680 125,680 120,410 120,410 Community Center Enterprise Fund 556,478 995,624 870,040 870,040 - - Service Areas 561,320 642,930 676,180 676,180 632,050 632,050 Indirect Charges to Grants 124,530 166,738 150,000 150,000 166,740 166,740 IGCP to Non-Areawide Fund 100,827 102,292 106,656 106,656 109,130 109,130 SUB-TOTAL INTERFUND REVENUES 6,185,389 7,020,391 8,278,136 8,278,136 7,903,380 7,903,380 TRANSFERS Gen. Fund to Debt Service 15,980,400 14,005,774 13,148,990 13,148,990 12,177,280 12,177,280 Gen. Fund to Transit Enterprise Fund 6,216,560 8,062,130 7,939,540 7,939,540 6,163,930 6,163,930 Gen. Fund to VEFF Fund 150,000 - - - - - Gen. Fund to Special Rev.-HSS Grants 116,339 115,873 - - - - Direct Appropriation to Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400 Gen. Fund to Multi-Year Programs 4,179,495 3,517,745 2,435,840 2,863,501 2,865,000 2,768,000 Gen. Fund to Facilities Maintenance Reserve 11,132,246 17,058,535 9,000,000 9,000,000 12,006,660 12,006,660 Gen. Fund to Community Activity Center 1,356,180 1,536,650 1,475,840 1,475,840 - - Gen. Fund to Special Revenue Funds 8,586 67,137 - - - - Gen. Fund to Solid Waste Disposal - - - - - - Gen. Fund Hotel-Motel Tx to Hotel Motel Tx Fund 1,347,790 1,397,500 650,000 650,000 650,000 650,000 Gen. Fund to Recurring Grants 370,000 370,000 603,750 603,750 1,005,000 655,000 Transit Entr.Fund to Capital and Multi-Yr Projects 1,169,769 1,275,000 - - - - NAW to Capital and Multi-Year Projects 30,000 50,000 30,000 30,000 30,000 30,000 NAW to Recurring Grants 350,000 350,000 315,000 315,000 - - Land Revenue Reserve to General Fund 219,990 361,690 170,000 170,000 271,240 271,240 Special Revenue to General Fund 7,828 - - - - - Capital Projects Fund to General Fund 16,804 33,177 - - - - SW Collection to Recurring Grants 40,000 41,500 42,000 42,000 42,000 42,000 SW Collections to Capital and Multi-Year Projects 300,000 300,000 - - - - SW Disposal to Capital and Multi-Year Projects 3,878,000 - 100,000 100,000 - - Solid Waste Disposal to General Fund 3 995 CAC to Multi-Year Programs - 100,000 - - - - CAC to General Fund - - 800,817 800,817 - - 911 to Capital and Multi-Year Programs - 500,000 - - - - ITIS to Multi-Year Programs - - - - 150,000 400,000 Facilities Maint. Res. to Capital/Multi-Yr Programs - 3,966,158 - - - - Hotel Motel Tax Fund to Recurring Grants 1,300,000 1,397,500 650,000 650,000 650,000 650,000 Hotel Motel Tax Fund to General Fund 96,000 50,000 - - - - SUB-TOTAL FOR TRANSFERS 98,311,390 104,602,764 86,407,177 86,834,838 85,056,510 85,259,510 CONTRIBUTIONS FROM FUND BALANCE/UNRESTRICTED NET POSITION Vehicle Equipment Fleet Fund - - 336,185 336,185 - - General Fund - - 5,598,240 6,025,901 5,643,294 3,827,177 Transit Enterprise Fund - - - - 1,000,000 1,000,000 Community Activity Center Fund - - 800,817 800,817 - - Non-Areawide Fund - - - - - - Land Revenue Reserve Special Revenue Fund - - 170,000 170,000 271,240 271,240 SW Collection District Fund - - - - - - SW Disposal Fund - - - - - - Debt Service Fund - - 862,680 862,680 - - 911 Fund - - 35,570 35,570 116,210 118,060 Facilities Maint Reserve (Capital Budget) - - - - - - Information Tech. Infrastr. Sustainmt. Reserve - - - - 150,000 400,000 Hotel-Motel Tax Fund - - - - - - SUBTOTAL CONTR FROM FUNDBALANCE/UNRESTRICTED NET POSITION - - 7,803,492 8,231,153 7,180,744 5,616,477

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.

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 2022 revenue is based on current data and trends. Advertising - Local businesses and/or organizations contract for advertising space on the Borough buses. FY 2022 estimate is based on FY 2020 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 2022 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 2022 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 Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22


CARLSON ACTIVITY CENTER ENTERPRISE FUND

Interest Earnings 29,103 11,130 770 770 - -

Other - - - - - - SUBTOTAL: 29,103 11,130 770 770 - -

TRANSIT ENTERPRISE FUND

Fares 399,562 247,857 343,980 343,980 174,640 174,640 Advertising 27,500 20,992 36,420 36,420 24,800 24,800 Vehicle Fleet Maintenance/Bus Washing Fees 297,124 361,858 398,980 398,980 394,900 394,900 Fuel Sales 65,865 68,682 87,910 87,910 81,310 81,310 Interest Earnings 116,229 46,409 3,090 3,090 1,070 1,070 Other 2,911 5,508 2,920 2,920 2,920 2,920

SUBTOTAL: 909,191 751,306 873,300 873,300 679,640 679,640

SUBTOTAL FOR LOCAL REVENUES: 253,792,546 274,818,820 256,967,657 257,823,104 256,868,236 257,342,855

47



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 2022 estimate is based on anticipated state funding at 0% of the entitlement. Debt Service Reimbursement Entitlement can be found in the Debt Service Section of the Expenditure Budget. Community Assistance Program – The Community Assistance 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 Marijuana License Fee - Shared Revenue disbursed to local governments immediately upon receipt of a complete application per AS 17.38.200(c) Alaska State Housing - Represents payment-in-lieu of taxes on rental housing property owned by the Alaska State Housing Authority. FY 2022 estimate is based on FY 2020 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 2022 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 2022 is based on recent historical data.

48


Revenue Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22


STATE REVENUE

Aid for School Construction 10,174,675 4,096,029 - - - - Community Assistance Areawide 1,698,840 1,370,831 309,510 309,510 600,020 600,020 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 20,100 12,600 20,100 20,100 15,000 15,000 Alaska State Housing 42,541 37,996 32,500 32,500 35,500 35,500 Alaska Interior Regional 39,073 41,413 39,100 39,100 39,100 39,100 Telephone & Electricity Co-op 853,493 - 420,440 420,440 435,000 435,000 Fish Tax 102 3 - - - -

SUBTOTAL STATE: 12,828,824 5,558,872 821,650 821,650 1,124,620 1,124,620

49



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 2022 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 Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22


FEDERAL REVENUE

Federal Payment in Lieu of Taxes 468,337 490,235 400,000 400,000 400,000 400,000 Federal Aid for Debt Service 171,072 160,916 159,140 159,140 - - Areawide Emergency Mngmt Grant 80,000 80,000 80,000 80,000 80,000 80,000 Non-Areawide Emergency Mngmt Grant 80,000 80,000 80,000 80,000 80,000 80,000 SUBTOTAL: 799,409 811,151 719,140 719,140 560,000 560,000

TOTAL REVENUES: 267,420,779 281,188,843 258,508,447 259,363,894 258,552,856 259,027,475

LESS: TRANSFERS Gen. Fund to Debt Service 15,980,400 14,005,774 13,148,990 13,148,990 12,177,280 12,177,280 Gen. Fund to Transit Enterprise Fund 6,216,560 8,062,130 7,939,540 7,939,540 6,163,930 6,163,930 Gen. Fund to VEFF Fund 150,000 - - - - - Gen. Fund to Special Rev.-HSS Grants 116,339 115,873 - - - - Direct Appropriation to Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400 Gen. Fund to Capital and Multi-Year Projects 4,179,495 3,517,745 2,435,840 2,863,501 2,865,000 2,768,000 Gen. Fund to Facilities Maintenance Reserve 11,132,246 17,058,535 9,000,000 9,000,000 12,006,660 12,006,660 GF to Capital Budget & Improvement Program - - - - - - Gen. Fund to Community Center 1,356,180 1,536,650 1,475,840 1,475,840 - - Gen. Fund to Special Revenue Funds 8,586 67,137 - - - - Gen. Fund Hotel-Motel Tx to Hotel Motel Tx Fund 1,347,790 1,397,500 650,000 650,000 650,000 650,000 Gen. Fund to Recurring Grants 370,000 370,000 603,750 603,750 1,005,000 655,000 Transit Enterprise Fund to Capital/Multi-Yr Proj. 1,169,769 1,275,000 - - - - NAW to Capital and Multi-Year Projects 30,000 50,000 30,000 30,000 30,000 30,000 NAW to Recurring Grants 350,000 350,000 315,000 315,000 - - Land Revenue Reserve to General Fund 219,990 361,690 170,000 170,000 271,240 271,240 Capital Projects Fund to General Fund 16,804 33,177 - - - - SW Collections to Capital and Multi-Year Proj. 300,000 300,000 - - - - SW Disposal to Capital and Multi-Year Projects 3,878,000 - 100,000 100,000 - - SW Disposal to General Fund 3 995 - - - - CAC to Capital and Multi-Year Projects - - 800,817 800,817 - - SW Collection to Recurring Grants 40,000 41,500 42,000 42,000 42,000 42,000 911 to Capital and Multi-Year Projects - 500,000 - - - - ITIS to Multi-Year Projects - - - - 150,000 400,000 Facilities Maint. Res. to Capital/Multi-Yr Projects - 3,966,158 - - - - Hotel Motel Tax Fund to Recurring Grants 1,300,000 1,397,500 650,000 650,000 650,000 650,000 Hotel Motel Tax Fund to General Fund 96,000 50,000 - - - - Asset Replacement Fund to Capital/Multi-Yr Proj. - - - - - -

SUBTOTAL FOR TRANSFERS 98,311,390 104,502,764 86,407,177 86,834,838 85,056,510 85,259,510

NET REVENUES: 169,109,389 176,686,079 172,101,270 172,529,056 173,496,346 173,767,965

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 Digital Services Emergency Operations (Animal Control) Financial Services General Services Human Resources Library Services Parks & Recreation 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 interest earnings where mandated by Borough Code or other statutory requirement. 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.

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.

53


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 two 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. 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

CUSTODIAL FUND. A custodial 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. This fund is custodial in nature and does not involve the measurement of results of operations.

COMPONENT UNITS

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.

INTERIOR ALASKA NATURAL GAS UTILITY (IGU). The IGU is a legally separate entity and its Board has full authority to manage and operate the utility. The IGU is a component unit of the Borough because the Borough is financially accountable for the IGU in the following ways: Borough Assembly approval of the IGU’s budget is required when the IGU’s annual budgeted revenues are less than its budgeted expenditures and the Borough Assembly has the ability, by ordinance, to require Assembly approval for the IGU’s entire budget. The Borough Assembly has the ability, by ordinance, to require Assembly approval for any debt issued by the IGU and to access the resources of the IGU. None of the circumstances are expected to apply in fiscal year 2021-22 and therefore, there is no provision in this budget for IGU.

54


Consolidated Fund List

SPECIAL REVENUE FUNDS - Service Areas

Airway Arctic Fox Aztec Ballaine Lake Sewer 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 Denali View 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 Horseshoe Downs Jennifer Drive Jones Road Joy Road Keeney Road Kendall Keystone Kris Kringle Lakloey Hill Lee Lane Loose Moose Martin McCloud McGrath Estates 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 Olympic 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 2022. The financial activity for each fund marked with an asterisk is included in this Budget.

Appropriations to other funds are primarily 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 CUSTODIAL 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 46 * Solid Waste Disposal Operating 17 * Non-Areawide 47 Solid Waste Disposal Projects (2) 18 61

* Solid Waste Collection District Library

DEBT SERVICE FUND 25 * Debt Service

(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 2022 Multi-Year Programs 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 2020–2021 and FY 2021–2022 with an explanation of the changes:

FY 2020–2021

CHANGES

FY 2021–2022

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 Change of CAC 40 Transit Operating 41 Transit Projects 41 Transit Projects 44 Carlson CAC Operating 46 Solid Waste Disposal Operating 45 Carlson CAC Projects 47 Solid Waste Disposal Projects 46 Solid Waste Disposal Operating 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

CUSTODIAL FUNDS 71 Taxes None 71 Taxes 74 Benefits Clearing 74 Benefits Clearing

COMPONENT UNIT

95 School District None 95 School District

56

I J_ I

--

I I

1

1

I _1_ I

I I


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

Transit Operating Fund Transportation Dept. Fares Other Charges for Services Interest Earnings Contribution from General 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 Transit Operating Fund

Expenditures = Revenues

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 2021 - 2022 BudgetFairbanks North Star Borough

Appropriations by Funds

VEHICLEAREAWIDE SOLID WASTE / EQUIP MULTI-YEAR

DEPARTMENT GENERAL TRANSIT DISPOSAL FLEET PROGRAMS

Assembly 2,083,750

Mayor 2,133,570

Law 1,434,810

Assessing 2,745,850

Community Planning 2,047,310

Digital Services 6,464,470

Emergency Operations 2,057,150

Financial Services 4,508,886

General Services 1,584,230

Human Resources 4,457,760

Library Services 6,126,500

Parks and Recreation 9,460,200

Public Works 10,479,680 6,212,540

Transportation 5,893,300 384,950

Multi-Year Programs & Capital Budget 3,198,000 12,006,660

Debt Service

Education

Non-Departmental 75,000

Vehicle Equipment Replacement Charges 653,170 20,250 166,580

Intragovernmental Charges 1,930,020 1,283,090 32,860

Transfers: Direct Appropriation to Education 49,445,400 Gen Fund to Debt Service 12,177,280 Gen Fund to Transit Enterprise Fund 6,163,930 Gen Fund to Grants 655,000 All Funds to Multi-Year Programs 2,768,000 - - Gen Fund to CIP and CIPMR 12,006,660 Gen Fund to Hotel Motel Rm Tax Fund 650,000Transfer to General FundContributions to Fund Balance: 1,305,840 4,948,700 722,660

TOTAL APPROPRIATIONS 141,484,446 7,843,570 12,610,910 1,140,470 3,198,000 12,006,660

ENTERPRISE FUNDS CAPITAL IMPROVEMENT

and CIPMR

58


Appropriations by Funds

SPECIAL REVENUE FUNDS TOTALNON - SOLID WASTE DEBT APPROP-

DEPARTMENT AREAWIDE COLLECTION 911 SERVICE EDUCATION RIATIONS

Assembly 2,083,750

Mayor 2,133,570

Law 1,434,810

Assessing 2,745,850

Community Planning 2,047,310

Digital Services 6,464,470

Emergency Operations 3,655,785 1,127,930 6,840,865

Financial Services 4,508,886

General Services 1,584,230

Human Resources 4,457,760

Library Services 6,126,500

Parks and Recreation 9,460,200

Public Works 9,483,990 26,176,210

Transportation 6,278,250

Multi-Year Programs & Capital Budget 15,204,660

Debt Service 12,177,280 12,177,280

Education 49,445,400 49,445,400

Non-Departmental 20,000 95,000

Vehicle Equipment Replacement Charges 286,170 9,370 4,930 1,140,470

Intragovernmental Charges 788,230 415,810 120,410 4,570,420

Transfers: Direct Appropriation to Education 49,445,400 Gen Fund to Debt Service 12,177,280 Gen Fund to Transit Enterprise Fund 6,163,930 Gen Fund to Grants 655,000 All Funds to Multi-Year Programs 30,000 42,000 2,840,000 Gen Fund to CIP and CIPMR 12,006,660 Gen Fund to Hotel Motel Rm Tax Fund 650,000Transfer to General Fund - Contributions to Fund Balance: 175,493 21,141 - 7,173,834

TOTAL APPROPRIATIONS 4,955,678 9,972,311 1,253,270 12,177,280 49,445,400 256,087,995

59


Revenue Sources by Funds

VEHICLEAREAWIDE SOLID WASTE EQUIPMENT MULTI-YEAR

REVENUE SOURCES GENERAL TRANSIT DISPOSAL FLEET PROGRAMS

LOCAL REVENUEProperty Taxes 121,300,439Other Local Taxes 3,709,400Charges for Services 2,789,340 678,570 12,604,000 1,140,470Interest Earnings/Misc Revenue 187,980 1,070 6,910Intragovernmental Revenues General Fund Non-Areawide 788,230 Solid Waste Collection District 415,810 Solid Waste Disposal Fund 1,283,090 Community Activity Center Transportation 1,930,020 Vehicle Equipment Fleet Fund 32,860 911 120,410 Education 2,425,040 Service Areas 632,050Interfund Revenue 166,740Transfers General Fund To Community Center General Fund To Transit Enterprise Fund 6,163,930 General Fund To Vehicle Equipment Fleet Fund Direct Appropriation To Education All Funds To Debt Service All Funds To Multi-Year Programs & Capital Budget 3,198,000 12,006,660Contrib. from CAC Enterprise FundContrib. from CAC Enterprise FundContrib. from Fund Bal./Unrestricted Net Assets 3,827,177 1,000,000Special Revenue: Land Revenue Reserve 271,240Hotel Motel Tax Fund to General Fund SUBTOTAL LOCAL REVENUE: 139,879,826 7,843,570 12,610,910 1,140,470 3,198,000 12,006,660

STATE REVENUEAid for School ConstructionCommunity Assistance 600,020Alaska Marijuana License Fee 15,000Alaska State Housing 35,500Alaska Interior Regional Housing 39,100Telephone & Elec. Co-op/Fish Tax 435,000 SUBTOTAL: 1,124,620

FEDERAL REVENUEFederal Payment in Lieu of Taxes 400,000Federal Aid for Debt ServiceEmergency Mngmt Grant 80,000 SUBTOTAL: 480,000


ENTERPRISE FUND CAPITAL IMPROVEMENT

and CIPMR

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Revenue Sources by Funds

SPECIAL REVENUE FUNDSNON - SOLID WASTE DEBT TOTAL

REVENUE SOURCES AREAWIDE COLLECTION 911 SERVICE EDUCATION REVENUES

LOCAL REVENUEProperty Taxes 3,545,898 9,972,311 134,818,648Other Local Taxes 3,709,400Charges for Services 1,220,650 1,134,430 19,567,460Interest Earnings/Misc Revenue 780 196,740Intragovernmental Charges General Fund Non-Areawide 788,230 Solid Waste Collection District 415,810 Solid Waste Disposal Fund 1,283,090 Community Activity Center Transportation 1,930,020 Vehicle Equipment Fleet Fund 32,860 911 120,410 Education 2,425,040 Service Areas 632,050Interfund Revenue 109,130 275,870Transfers General Fund To Community Center General Fund To Transit Enterprise Fund 6,163,930 General Fund To Vehicle Equipment Fleet Fund Direct Appropriation To Education 49,445,400 49,445,400 All Funds To Debt Service 12,177,280 12,177,280 All Funds To Multi-Year Programs & Capital Budget 15,204,660Contrib. from CAC Enterprise FundContrib. from CAC Enterprise FundContrib. from Fund Bal./Unrestricted Net Assets 118,060 4,945,237Special Revenue: Land Revenue Reserve 271,240Hotel Motel Tax Fund to General Fund SUBTOTAL LOCAL REVENUE: 4,875,678 9,972,311 1,253,270 12,177,280 49,445,400 254,403,375

STATE REVENUEAid for School ConstructionCommunity Assistance 600,020Alaska Marijuana License Fee 15,000Alaska State Housing 35,500Alaska Interior Regional Housing 39,100Telephone & Elec. Co-op/Fish Tax 435,000 SUBTOTAL: 1,124,620

FEDERAL REVENUEFederal Payment in Lieu of Taxes 400,000Federal Aid for Debt ServiceEmergency Mngmt Grant 80,000 160,000 SUBTOTAL: 80,000 560,000


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Combining Summary of Operating Fundsby Revenue Source, Expenditure Category and

Increase/(Decrease) to Fund Balance

VEHICLEREVENUE SOURCES/ AREAWIDE SOLID WASTE EQUIPMENT MULTI-YEAR EXPENDITURE CATEGORY GENERAL TRANSIT DISPOSAL FLEET PROGRAMS

RESOURCES/REVENUES Revenues: Local Revenue 135,781,409 679,640 12,610,910 1,140,470 State Revenue 1,124,620 Federal Revenue 480,000 Other

Total Revenues 137,386,029 679,640 12,610,910 1,140,470

Transfers In 271,240 6,163,930 3,198,000 12,006,660TOTAL AVAILABLE RESOURCES/REVENUES 137,657,269 6,843,570 12,610,910 1,140,470 3,198,000 12,006,660

REQUIREMENTS/EXPENDITURES

Expenditures: Personnel Services 38,396,940 3,937,810 2,589,710 Commodities 2,129,820 959,640 541,650 Contractual Services 13,722,000 899,220 3,065,180 115,450 Grants Match, Indirect, Awaiting Budget 320,646 90,130 3,198,000 12,006,660 Capital Outlay 1,089,760 6,500 16,000 269,500 Vehicle Equipment Replacement Charges 653,170 20,250 166,580 Interfund Charges 1,930,020 1,283,090 32,860 Education Debt Service Other Expenditures

Total Expenditures 56,312,336 7,843,570 7,662,210 417,810 3,198,000 12,006,660

Transfers Out 83,866,270TOTAL REQUIREMENTS/EXPENDITURES 140,178,606 7,843,570 7,662,210 417,810 3,198,000 12,006,660

INCREASE/(DECREASE) TO FUND BALANCE (2,521,337) (1,000,000) 4,948,700 722,660

ENTERPRISE FUNDS CAPITAL IMPROVEMENT

and CIPMR

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 4,875,678 9,972,311 1,135,210 166,195,628 State Revenue 80,000 1,204,620 Federal Revenue 480,000 Other Revenue

Total Revenues 4,955,678 9,972,311 1,135,210 167,880,248

Transfers In 12,177,280 49,445,400 83,262,510TOTAL AVAILABLE RESOURCES/REVENUES 4,955,678 9,972,311 1,135,210 12,177,280 49,445,400 251,142,758


Expenditures: Personnel Services 787,985 407,990 430,630 46,551,065 Commodities 22,070 8,600 8,100 3,669,880 Contractual Services 2,863,730 9,067,400 689,200 30,422,180 Grants Match, Indirect, Awaiting Budget 15,615,436 Capital Outlay 2,000 1,383,760 Vehicle Equipment Replacement Charges 286,170 9,370 4,930 1,140,470 Interfund Charges 788,230 415,810 120,410 4,570,420 Education Debt Service 12,177,280 12,177,280 Other Expenditures

Total Expenditures 4,750,185 9,909,170 1,253,270 12,177,280 115,530,491

Transfers Out 30,000 42,000 49,445,400 133,383,670TOTAL REQUIREMENTS/EXPENDITURES 4,780,185 9,951,170 1,253,270 12,177,280 49,445,400 248,914,161

INCREASE/(DECREASE) TO FUND BALANCE 175,493 21,141 (118,060) 2,228,597

63


General Fund Expenditure Summary



EXPENDITURES

Assembly 1,636,346 1,612,251 1,767,490 1,767,490 2,083,750 2,083,750Mayor 1,105,890 1,194,217 1,491,180 1,491,180 2,133,570 2,133,570Law 1,167,748 1,175,644 1,426,080 1,426,080 1,434,810 1,434,810Assessing 3,117,087 2,775,420 3,595,030 3,595,030 2,745,850 2,745,850Community Planning 1,781,242 1,740,979 2,128,980 2,128,980 2,047,310 2,047,310Digital Services 5,336,584 5,396,261 6,659,040 6,659,040 6,464,470 6,464,470Emergency Operations 1,825,157 1,802,557 2,071,660 2,071,660 2,064,590 2,057,150Financial Services 3,832,056 3,714,637 4,514,279 4,514,279 4,508,886 4,508,886General Services 1,474,939 1,238,317 1,587,850 1,587,850 1,584,230 1,584,230Human Resources 3,487,978 3,461,717 4,115,930 4,115,930 4,461,010 4,457,760Library Services 5,513,809 5,441,237 6,201,550 6,201,675 6,126,500 6,126,500Parks and Recreation 7,695,584 7,208,840 8,272,990 8,272,990 9,434,560 9,460,200Public Works 8,040,688 8,170,088 9,954,160 9,954,160 10,479,680 10,479,680Non-Departmental 352,379 173,679 75,000 75,000 75,000 75,000Vehicle Equipment Replacement Charges 763,200 717,110 768,990 768,990 644,990 653,170 TOTAL EXPENDITURES 47,130,688 45,822,954 54,630,209 54,630,334 56,289,206 56,312,336

TRANSFERS OUT

Multi-Year Programs & Capital Budget 4,179,495 3,517,745 2,435,840 2,863,501 2,865,000 2,768,000CIP and FMR 11,132,246 17,058,535 9,000,000 9,000,000 12,006,660 12,006,660Carlson CAC Enterprise Fund 1,356,180 1,536,650 1,475,840 1,475,840Health & Social Services 116,339 115,873 - - - - Vehicle Equipment Fleet Fund 150,000 - - - - - Debt Service 15,980,400 14,005,774 13,148,990 13,148,990 12,177,280 12,177,280Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400Transit Enterprise Fund 6,216,560 8,062,130 7,939,540 7,939,540 6,163,930 6,163,930Recurring Grants 370,000 370,000 603,750 603,750 1,005,000 655,000 Special Revenue Funds 8,586 67,137 - - - - Solid Waste Disposal Enterprise Fund - - - - - Hotel-Motel Room Tax Fund 1,347,790 1,397,500 650,000 650,000 650,000 650,000 TOTAL TRANSFERS 90,902,996 96,176,744 84,299,360 84,727,021 83,913,270 83,866,270

CONTRIBUTION TO FUND BALANCE - - 1,639,260 1,639,260 1,305,840 1,305,840

TOTAL GENERAL FUND REQUIREMENTS 138,033,684 141,999,698 140,568,829 140,996,615 141,508,316 141,484,446

64


General Fund Expenditure Line Item Detail2018/19 2019/20 2020/21 2020/21 2021/22 2021/22Actual Actual Approved Revised Recommended Approved

PERSONNEL SERVICES Permanent Salaries 19,670,766 19,845,526 22,418,910 22,395,002 22,946,640 22,941,620 Overtime Wages 393,467 302,840 337,430 337,430 353,130 353,130 Temporary Salaries 1,193,998 1,017,113 1,318,860 1,308,860 1,445,860 1,445,860 Benefits 11,858,496 10,676,435 13,739,660 13,724,488 13,659,060 13,656,330 Subtotal: 33,116,727 31,841,914 37,814,860 37,765,780 38,404,690 38,396,940COMMODITIES Office Supplies 88,144 89,013 118,080 120,600 130,980 130,980 Computer Supplies 151,509 90,776 137,350 131,896 141,870 141,870 Operating Supplies 438,446 473,638 519,120 517,036 581,420 581,420 Books and Periodicals 32,061 27,726 45,310 45,310 45,170 45,170 Repair and Maint. Supplies 840,051 844,146 931,360 931,360 966,610 966,610 Clothing Supplies 33,014 36,192 41,250 41,250 56,800 56,800 Motor Fuels and Lubricants 135,528 130,275 177,050 177,050 187,350 187,350 Equipment Parts 3,199 1,550 9,620 9,620 19,620 19,620 Subtotal: 1,721,955 1,693,316 1,979,140 1,974,122 2,129,820 2,129,820CONTRACTUAL SERVICES Professional Services 494,515 628,169 792,418 799,168 792,980 816,980 Communications 660,639 656,716 763,150 763,150 793,900 793,900 Travel 84,517 70,165 83,870 83,870 91,370 91,370 Profesional Dues/Mtgs 267,653 79,270 115,800 115,500 122,970 122,970 Training 345,281 245,313 489,750 487,230 490,580 490,580 Advertising, Printing & Binding 356,167 290,507 398,940 398,940 440,940 440,940 Insurance and Bonding 1,707,436 1,775,343 2,089,070 2,089,070 2,520,130 2,520,130 Repairs & Maint. -Bldg. & Grounds 1,075,847 1,275,736 1,503,600 1,519,457 1,467,620 1,467,620 Repairs & Maint. -Office Equipment 232,012 103,079 142,970 142,970 166,030 166,030 Repairs & Maint. -Other Equipment 190,744 321,139 463,940 463,940 474,890 473,590 Rent 95,840 100,507 134,640 134,640 217,640 217,640 Utilities 2,262,983 2,165,588 2,553,830 2,548,823 2,949,540 2,949,540 Equipment Leases 197,807 176,130 210,000 210,000 211,600 211,600 Other Contractual Services 2,488,324 2,477,060 2,862,530 2,864,930 2,959,110 2,959,110 Subtotal: 10,459,766 10,364,722 12,604,508 12,621,688 13,699,300 13,722,000Grants Match, Indirect, Awaiting Budget 238,951 238,951 320,646 320,646CAPITAL OUTLAY Controlled Assets 193,280 268,858 368,450 405,493 418,450 418,450 Buildings & Structures - - - - - - Office Furniture - - 2,000 2,000 2,000 2,000 Office Equipment - 241,788 202,500 202,500 18,500 18,500 Rolling Equipment 8,946 - - - - - Machinery and Equipment 207,396 - - - - - Land & Land Improvements - - - - - - Library Materials 659,417 695,245 650,810 650,810 650,810 650,810 Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,069,039 1,205,891 1,223,760 1,260,803 1,089,760 1,089,760VEHICLE EQUIP. REPLACEMENT CHARGES 763,200 717,110 768,990 768,990 644,990 653,170INTERFUNDS - - - - - - CONTRIBUTION TO FUND BALANCE - - 1,639,260 1,639,260 1,305,840 1,305,840 SUBTOTAL: 47,130,687 45,822,953 56,269,469 56,269,594 57,595,046 57,618,176 Transfers to Capital, SR, EF's 24,877,196 32,125,570 22,104,970 22,532,631 22,690,590 22,243,590 Transfer to Debt Service 15,980,400 14,005,774 13,148,990 13,148,990 12,177,280 12,177,280 Direct Appropriation to Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400TOTAL EXPENDITURES BY LINE ITEM 138,033,683 141,999,697 140,568,829 140,996,615 141,508,316 141,484,446

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 108,343,243 122,936,579 117,097,332 117,097,332 118,042,072 119,827,319Hotel-Motel Room Tax 2,154,742 1,812,752 1,010,000 1,010,000 1,015,000 1,015,000Alcoholic Beverage Tax 1,050,545 1,030,837 994,000 994,000 991,000 991,000Tobacco Distribution Excise Tax 1,329,966 1,340,930 1,100,000 1,100,000 1,350,000 1,350,000Marijuana and Marijuana Product Tax 185,524 340,653 175,500 175,500 353,400 353,400Payment in lieu of taxes for privatized military housing 877,311 863,618 1,473,120 1,473,120 1,473,120 1,473,120 Charges for Services 2,379,258 1,869,479 2,251,120 2,251,120 2,782,340 2,789,340Interest Earnings 3,829,842 2,539,110 101,430 101,430 57,980 57,980Other Local Revenue 254,883 128,807 165,000 165,125 130,000 130,000Intragovernmental Revenues 6,084,562 6,918,099 8,171,480 8,171,480 7,794,250 7,794,250Contribution from Fund Balance - - 5,598,240 6,025,901 5,643,294 3,827,177 Transfer from Special Revenue 7,828 - - - - - Transfer from Land Revenue Reserve 219,990 361,690 170,000 170,000 271,240 271,240 Transfer from Multi-Year and Capital 16,804 33,177 - - - - Transfer from Hotel Motel Tax Fund 96,000 50,000 - - - - Transfer from Solid Waste Disposal Fund 3 995 - - - - Transfer from Transit Entr Fund - - - - - - Transfer from Carlson Enterprise Fund - - 800,817 800,817 - - TOTAL LOCAL REVENUE 126,830,501 140,226,726 139,108,039 139,535,825 139,903,696 139,879,826

STATE REVENUE

Aid for School Construction 10,174,675 4,096,029 - - - - State Federal Fiscal Relief - - - - - - Community Assistance 1,698,840 1,370,831 309,510 309,510 600,020 600,020 State Revenue - - - - - - Alaska Marijuana License Fee 20,100 12,600 20,100 20,100 15,000 15,000 Housing-Pmt.in Lieu of Taxes 81,614 79,409 71,600 71,600 74,600 74,600Tele & Elec Co-op 853,493 420,440 420,440 435,000 435,000Fish Tax 102 3 - - - - TOTAL STATE REVENUE 12,828,824 5,558,872 821,650 821,650 1,124,620 1,124,620

FEDERAL REVENUEPayment in Lieu of Taxes 468,337 490,235 400,000 400,000 400,000 400,000Federal Aid for Debt Service 171,072 160,916 159,140 159,140 - - FEMA Emergency Mngmt Grant 80,000 80,000 80,000 80,000 80,000 80,000 TOTAL FEDERAL REVENUE 719,409 731,151 639,140 639,140 480,000 480,000

TOTAL GENERAL FUND REVENUES 140,378,734 146,516,749 140,568,829 140,996,615 141,508,316 141,484,446

ADJUSTED TOTAL GF REVENUES 140,378,734 146,516,749 140,568,829 140,996,615 141,508,316 141,484,446

66


General FundEstimated Fund Balance


BEGINNING FUND BALANCE (Unassigned) 29,680,515 30,429,952 41,543,336 41,543,336 30,993,052 30,993,052

Assigned for Subsequent Year's Expenditures 2,193,728 3,499,832 - - - - Committed for Annual Leave 2,238,730 2,288,520 - - - - Committed for IGU line of credit 7,500,000 Committed for Self-insurance Losses 1,500,000 1,500,000 - - - - Removing committed of IGU line of credit - 7,500,000 - - - Removing nonspendable fund balance 360,605 RESOURCES/REVENUESLocal Revenue 126,489,876 139,780,864 132,538,982 132,539,107 133,989,162 135,781,409State Revenue 12,828,824 5,558,872 821,650 821,650 1,124,620 1,124,620Federal Revenue 719,409 731,151 639,140 639,140 480,000 480,000TOTAL REVENUES 140,038,109 146,070,887 133,999,772 133,999,897 135,593,782 137,386,029Transfers In 340,625 445,862 970,817 970,817 271,240 271,240 TOTAL AVAILABLE 183,491,707 192,095,658 176,513,925 176,514,050 166,858,074 168,650,321REQUIREMENTS/EXPENDITURESPersonnel Services 33,116,727 31,841,914 37,814,860 37,765,780 38,404,690 38,396,940Commodities 1,721,955 1,693,316 1,979,140 1,974,122 2,129,820 2,129,820Contractual Services 10,459,767 10,364,722 12,604,508 12,621,688 13,699,300 13,722,000Grants Match, Indirect, Awaiting Budget - - 238,951 238,951 320,646 320,646 Capital Outlay 1,069,039 1,205,891 1,223,760 1,260,803 1,089,760 1,089,760Vehicle Equipment Replacement Charges 763,200 717,110 768,990 768,990 644,990 653,170TOTAL EXPENDITURES 47,130,688 45,822,953 54,630,209 54,630,334 56,289,206 56,312,336Transfers Out

Multi-Year Programs & Capital Budget 4,179,495 3,517,745 2,435,840 2,863,501 2,865,000 2,768,000 CIP and FMR 11,132,246 17,058,535 9,000,000 9,000,000 12,006,660 12,006,660 Carlson CAC Enterprise Fund 1,356,180 1,536,650 1,475,840 1,475,840 - Health & Social Services Spec Rev Fund 116,339 115,873 - - - Vehicle Equipment Fleet Fund 150,000 - - - - - Debt Service Fund 15,980,400 14,005,774 13,148,990 13,148,990 12,177,280 12,177,280 Direct Appropriation to Education 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400 Transit Enterprise Fund 6,216,560 8,062,130 7,939,540 7,939,540 6,163,930 6,163,930 Special Revenue Funds 8,586 67,137 - - - - Hotel-Motel Room Tax Fund 1,347,790 1,397,500 650,000 650,000 650,000 650,000 Solid Waste Disposal Enterprise Fund - - - - - - Grants 370,000 370,000 603,750 603,750 1,005,000 655,000 TOTAL TRANSFERS 90,902,996 96,176,744 84,299,360 84,727,021 83,913,270 83,866,270

TOTAL REQUIREMENTS 138,033,684 141,999,697 138,929,569 139,357,355 140,202,476 140,178,606Adjustments to GAAP Basis 44,019 (117,569) - - - - Reserve Adjustment/Restatement * 76,867 (438,295) - - - - Nonspendable Fund Balance (360,605) - - - - - Assigned for Subsequent Year's Expenditures (3,499,832) (3,958,980) - - - - Committed for IGU line of credit (7,500,000) - - - - - Committed for Self-insurance Losses (1,500,000) (1,500,000) - - - - Committed for Compensated absences (2,288,520) (2,537,781) - - - - ENDING FUND BALANCE (Unassigned) 30,429,952 41,543,336 37,584,356 37,156,695 26,655,598 28,471,715

Contribution to Fund Balance After 12/31/20Pending Assignment of Fund Balance for Valuation Uncertainty: (1,639,260) (1,305,840) (1,305,840)

Appropriations of Fund Balance After 12/31/20: (4,369,683)Pending Appropriations of Fund Balance After 12/31/20: (154,700)

Projected Available Fund Balance at 6/30/21 30,993,052 25,349,758 27,165,875

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 3,913,077 4,339,496 4,772,795 4,772,795 5,051,931 5,051,931- - - - - -

RESOURCES/REVENUESProperty Taxes 3,007,993 3,221,757 3,407,090 3,407,090 3,473,100 3,510,898 Property Taxes-Prior 107,057 241,222 35,000 35,000 35,000 35,000 Charges For Services 1,220,262 1,106,982 1,256,530 1,256,530 1,220,650 1,220,650 Other Revenues 100,827 102,292 106,656 106,656 109,130 109,130 State/Federal Revenue 80,000 80,000 80,000 80,000 80,000 80,000

TOTAL REVENUES 4,516,139 4,752,253 4,885,276 4,885,276 4,917,880 4,955,678Transfers In - - - - - -

TOTAL AVAILABLE RESOURCES 8,429,216 9,091,749 9,658,071 9,658,071 9,969,811 10,007,609

REQUIREMENTS/EXPENDITURESPersonnel Services 606,793 621,200 777,230 777,230 792,500 787,985Commodities 14,237 13,843 22,070 22,070 22,070 22,070Contractual Services 2,215,685 2,337,538 2,432,770 2,427,870 2,863,730 2,863,730Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - 1,666 2,000 6,900 2,000 2,000 Vehicle Equipment Replacement Charges 318,460 299,200 291,310 291,310 286,170 286,170 Interfund Charges 561,168 666,884 735,760 735,760 788,230 788,230


Transfers Out 380,000 380,000 345,000 345,000 30,000 30,000

TOTAL REQUIREMENTS 4,096,343 4,320,331 4,606,140 4,606,140 4,784,700 4,780,185

Adjustments to GAAP Basis 6,622 1,376 - - - - - - - - - -

Reserve Adjustment - - - - - -

ENDING FUND BALANCE 4,339,496 4,772,795 5,051,932 5,051,931 5,185,111 5,227,424 (Restricted)

Contribution to Fund Balance After 12/31/20Pending Assignment of Fund Balance for Valuation Uncertainty Contingency: (133,180) (133,180)

Projected Available Fund Balance at 6/30/21 and 6/30/22 5,051,931 5,094,244

68


Solid Waste Collection DistrictSpecial Revenue Fund

Estimated Fund Balance

and then transferred to the Borough landfill.


BEGINNING FUND BALANCE 1,429,634 2,113,353 3,638,208 3,638,208 4,189,468 4,189,468Restricted for Pipeline Valuation - - - - - -

RESOURCES/REVENUESProperty Taxes 8,463,159 9,062,606 9,578,100 9,578,100 9,880,650 9,878,311 Property Taxes-Prior 286,267 648,552 94,000 94,000 94,000 94,000 State Shared Revenue - - - - - - State Revenue - PERS - - - - - - Miscellaneous - - - - - -

TOTAL REVENUES 8,749,426 9,711,158 9,672,100 9,672,100 9,974,650 9,972,311

Transfers In - 19,675 - - - -

TOTAL AVAILABLE 10,179,060 11,844,186 13,310,308 13,310,308 14,164,118 14,161,779

REQUIREMENTS/EXPENDITURESPersonnel Services 140,786 166,491 431,970 431,970 413,490 407,990 Commodities 5,638 2,593 8,600 8,600 8,600 8,600 Contractual Services 7,324,462 7,481,240 8,239,660 8,239,660 9,067,400 9,067,400 Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - - - - - - Vehicle Equipment Replacement Charges - - - 10,260 9,370 9,370 Interfund Charges 249,110 219,456 388,350 388,350 415,810 415,810


Transfers Out 340,000 341,500 42,000 42,000 42,000 42,000


Adjustments to GAAP Basis (5,711) 5,302 - - - - Reserve Adjustment - - - - - -

ENDING FUND BALANCE 2,113,353 3,638,208 4,199,728 4,189,468 4,207,448 4,210,609 (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) 2,744,003 2,961,122 2,552,596 2,552,596 2,517,026 2,517,026

RESOURCES/REVENUES911 Surcharge 1,228,392 1,224,978 1,202,500 1,202,500 1,134,430 1,134,430 Interest Earnings 56,141 33,775 25,790 25,790 780 780 Miscellaneous Revenue - - - - - -

TOTAL REVENUES 1,284,533 1,258,753 1,228,290 1,228,290 1,135,210 1,135,210

Transfers In - - - - - -

TOTAL AVAILABLE 4,028,536 4,219,875 3,780,886 3,780,886 3,652,236 3,652,236

REQUIREMENTS/EXPENDITURESPersonnel Services 388,127 389,416 431,150 431,150 428,780 430,630 Commodities 4,297 14,322 8,100 8,100 8,100 8,100 Contractual Services 591,082 667,767 690,500 690,500 689,200 689,200 Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - 5,181 3,500 3,500 - - Vehicle Equipment Replacement Charges 4,410 4,930 4,930 4,930 4,930 4,930 Interfund Charges 85,970 93,468 125,680 125,680 120,410 120,410


Transfers Out - 500,000 - - - -


Adjustments to GAAP Basis 6,472 8,608 - - - - Reserve Adjustment - (803) - - - -

ENDING FUND BALANCE 2,961,122 2,552,596 2,517,026 2,517,026 2,400,816 2,398,966

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) (5,903,796) (4,280,232) (1,767,798) (1,767,798) (7,734,368) (7,734,368)Restricted for Solid Waste Collection District 19,557 19,557RESOURCES/REVENUESLandfill Disposal Fees 11,466,195 11,838,505 12,120,000 12,120,000 12,524,000 12,524,000Recycling Revenue 32,339 17,587 20,000 20,000 30,000 30,000 Household Hazardous Waste Fees 23,697 19,097 30,000 30,000 30,000 30,000Central Recycling Facility Revenue 6,825 21,343 5,000 5,000 20,000 20,000 Misc. Rev. & Surplus Sale - 228 - - - - Grant Revenue 47,660 (33,846) - - - - Sale of Fixed Assets 51,800 (13,461) - Interest Earnings 646,583 401,215 14,160 14,160 6,910 6,910TOTAL REVENUES 12,275,099 12,250,668 12,189,160 12,189,160 12,610,910 12,610,910Transfers In - - - - - -

TOTAL AVAILABLE 6,390,860 7,989,993 10,421,362 10,421,362 4,876,542 4,876,542

REQUIREMENTS/EXPENDITURESPersonnel Services 2,194,583 1,802,363 2,586,980 2,586,980 2,589,710 2,589,710Commodities 487,741 311,659 541,650 541,650 541,650 541,650Contractual Services 2,121,172 2,274,176 5,524,540 5,524,101 3,065,180 3,065,180Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay 66,000 66,439 16,000 16,000Vehicle Equipment Replacement Charges 145,190 193,490 168,000 168,000 166,580 166,580Interfund Charges 1,135,399 1,103,931 1,268,560 1,268,560 1,283,090 1,283,090Capital Leases/Interest Expense 76,321 43,669 - - - - Landfill Closure & Post Closure Cost 1,455,571 1,471,383 - - - -


Depreciation 1,440,036 1,380,729 - - - - Transfers Out 3 104,994 100,000 100,000Adjustments to GAAP Basis 1,615,076 1,071,397 - - - - TOTAL REQUIREMENTS 10,671,092 9,757,791 10,255,730 10,255,730 7,662,210 7,662,210

ENDING UNRESTRICTED NET POSITION(LIABILITIES) (4,280,232) (1,767,798) 165,632 165,632 (2,785,668) (2,785,668)

Invested in Capital Assets (Net of Debt) 18,302,649 19,374,046Restricted for SWCD 19,557ENDING TOTAL NET POSITION: 14,041,974 17,606,248

Claim on Cash in the Central Treasury** 21,361,576 25,253,973Appropriation of Net Position After 12/31/20: (7,900,000)

Projeted Available Unrestricted Net Position at 6/30/21: (7,734,368)Note: Actual columns include The budget columns 2021-2022 include only

operating 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 currentand future operating, capital, closure, and postclosure care needs.

71


Carlson Community Activity CenterEnterprise Fund

Estimated Unrestricted Net Position


BEGINNING UNRESTRICTED NET POSITION(LIABILITIES) 790,737 1,056,636 924,925 924,925 -

RESOURCES/REVENUESInterest Earnings 29,103 11,130 770 770 - Capital donation - 1,692,351 - - - - Other - - - - - -

TOTAL REVENUES 29,103 1,703,481 770 770 -

Transfers In 1,356,180 1,536,650 1,475,840 1,475,840 -

TOTAL AVAILABLE 2,176,020 4,296,767 2,401,535 2,401,535

REQUIREMENTS/EXPENDITURESPersonnel Services 45,796 46,713 50,860 50,860 - - Commodities - Contractual Services 492,040 501,404 530,960 530,960 - Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - - - - - - Vehicle Equipment Replacement Charges 25,070 35,750 24,750 24,750 - - Interfund Charges 556,478 995,624 870,040 870,040 -

TOTAL EXPENDITURES 1,119,384 1,579,491 1,476,610 1,476,610

Depreciation 692,196 710,653 - - - - Transfers Out - 100,000 800,817 800,817 - - Adjustments to GAAP Basis (692,196) 981,698 - - - -

TOTAL REQUIREMENTS 1,119,384 3,371,842 2,277,427 2,277,427

Reserve Adjustment - - - - - -

ENDING UNRESTRICTED NET POSITION 1,056,636 924,925 124,108 124,108 -

Contribution to Fund Balance After 12/31/20Pending Transfer of Fund Balance: (124,108)

Projected Available Fund Balance at 6/30/21 and 6/30/22 - - -

Reserved for Asset Replacement 623,341 713,526

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 was subsidized by the General Fund, and partially financed by user fees. It was operated in amanner similar to a private business. Beginning in FY22, this fund was discontinued and included in the General Fund.

72


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 2,649,366 2,649,377 1,697,673 1,697,673 1,697,673 1,697,673

RESOURCES/REVENUESFares 399,562 247,857 343,980 343,980 174,640 174,640 Advertising 27,500 20,992 36,420 36,420 24,800 24,800 Transit Servicing 297,124 361,858 398,980 398,980 394,900 394,900 Fuel Sales 65,865 68,682 87,910 87,910 81,310 81,310 Interest Earnings 116,229 46,409 3,090 3,090 1,070 1,070 Other 2,911 5,508 2,920 2,920 2,920 2,920

TOTAL REVENUES 909,191 751,306 873,300 873,300 679,640 679,640

Transfers In 5,778,536 7,062,130 7,939,540 7,939,540 6,163,930 6,163,930

TOTAL AVAILABLE 9,337,093 10,462,813 10,510,513 10,510,513 8,541,243 8,541,243

REQUIREMENTS/EXPENDITURESPersonnel Services 2,970,384 3,531,746 5,096,670 5,096,670 3,937,810 3,937,810 Commodities 860,412 716,675 970,420 970,420 959,640 959,640 Contractual Services 628,052 751,247 888,510 888,510 899,220 899,220 Grants Match, Indirect, Awaiting Budget - - 77,790 77,790 90,130 90,130 Capital Outlay 5,844 - - - 6,500 6,500 Vehicle Equipment Replacement Charges 39,360 27,120 19,810 19,810 20,250 20,250 Interfund Charges 1,013,895 1,134,022 1,759,640 1,759,640 1,930,020 1,930,020 TOTAL EXPENDITURES 5,517,947 6,160,810 8,812,840 8,812,840 7,843,570 7,843,570

Depreciation 465,690 448,729 - - - - Transfers Out 1,169,769 2,604,330 - - - - Adjustments to GAAP Basis (465,690) (448,729) - - - -


ENDING UNRESTRICTED NET POSITION 2,649,377 1,697,673 1,697,673 1,697,673 697,673 697,673

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

73


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 2,456,511 2,720,966 3,653,267 3,653,267 3,317,082 3,317,082

RESOURCES/REVENUESLease Revenues/Misc. Rev - - - - - - Charges for Services 1,295,690 1,277,600 1,288,050 1,288,050 1,132,290 1,140,470 Gain (loss) on sale of capital assets 7,281 62,506 - - - -

TOTAL REVENUES 1,302,971 1,340,106 1,288,050 1,288,050 1,132,290 1,140,470

Transfers In 150,000 - - - - -

TOTAL AVAILABLE 3,909,482 4,061,072 4,941,317 4,941,317 4,449,372 4,457,552

REQUIREMENTS/EXPENDITURESPersonnel Services - - - - - - Commodities - - - - - - Contractual Services 38,611 20,525 436,020 436,020 115,450 115,450 Grants Match, Indirect, Awaiting Budget - - - - - - Capital Outlay - - 1,139,205 1,139,205 240,830 269,500 Interfund Charges 40,421 26,782 49,010 49,010 32,860 32,860

TOTAL EXPENDITURES 79,032 47,307 1,624,235 1,624,235 389,140 417,810

Depreciation 495,483 483,842 - - - - Transfers Out - - - - - - Adjustments to GAAP Basis 614,001 (123,344) - - - -

TOTAL REQUIREMENTS 1,188,516 407,805 1,624,235 1,624,235 389,140 417,810

ENDING UNRESTRICTED NET POSITION 2,720,966 3,653,267 3,317,082 3,317,082 4,060,232 4,039,742

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.)

74


Debt Service FundEstimated Fund Balance


BEGINNING FUND BALANCE 256,099 1,122,682 1,128,610 1,128,610 265,930 265,930 (Committed)

RESOURCES/REVENUESInterest Earnings 13 - - - - - Miscellaneous Revenue - - - - - -

TOTAL REVENUES - - - - - - Bond ProceedsTransfers In 15,980,400 14,005,774 13,148,990 13,148,990 12,177,280 12,177,280

TOTAL AVAILABLE 16,236,512 15,128,456 14,277,600 14,277,600 12,443,210 12,443,210

REQUIREMENTS/EXPENDITURESPrincipal Retirement of Bonds 10,605,000 9,545,000 9,960,000 9,960,000 8,525,000 8,525,000Interest on Bonds 4,505,150 4,452,367 4,043,260 4,043,260 3,644,776 3,644,776Fiscal Paying Agent Fees & Other 3,680 2,480 8,410 8,410 7,504 7,504

TOTAL EXPENDITURES 15,113,830 13,999,847 14,011,670 14,011,670 12,177,280 12,177,280Payment to Refund BondEscrow Agent - - - - - -


Reserve Adjustment - - - - - - ENDING FUND BALANCE 1,122,682 1,128,610 265,930 265,930 265,930 265,930 (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

75


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 - - - - - - (Unassigned)

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MAJOR

RESERVES


MAJOR RESERVE ACCOUNTS SUMMARY WITH BALANCES AS OF DECEMBER 31, 2020

1. Asset Replacement (balance: $533,224). Funds are accumulated for any equipment purchases neededduring a fiscal year that are not otherwise specifically appropriated as part of the annual budget ordinance.All expenditures of these funds must be made by an appropriating ordinance. Proceeds from the sale orother disposal of any equipment, not owned by the enterprise, internal service, or service area funds aredeposited in this reserve. Also, contributions from the general fund are made when the annual calculationcriteria defined in FNSBC 7.04.120 A. have been met. This reserve is accounted for in the capitalpurchases capital projects fund (areawide). [Ordinances No. 2004-20-1B, 2012-01, and 2016-34]

2. Carlson Center Capital (balance: $705,099). The community activity center capital projects reserve is forthe replacement of equipment, renovation or improvements to the John A. Carlson Community ActivityCenter. An appropriating ordinance is required to expend the funds. Contributions are made to the reserveas specified in the agreement to manage and operate the center (currently, five percent of gross revenuesas defined in the management agreement). In accordance with FNSBC 7.04.140, interest earnings fromthe central treasury are allocated to this reserve. This reserve is accounted for in the Carlson Centerenterprise projects fund (areawide). [Ordinance No. 89-045]

3. Emergency Coordination Center Technology and Equipment Replacement (balance: $370,000). Thereserve is for the replacement of technology and other equipment at the Borough’s EmergencyCoordination Center. Funding comes from the annual budget appropriation. All expenditures must bemade by an appropriating ordinance. This reserve is accounted for in the capital purchases capital projectsfund (non-areawide). [Ordinance No. 2014-20]

4. Capital Improvement Program and Maintenance (balance: $20,216,774). The reserve is for major facilitiesmaintenance, repairs, and upgrades. An appropriating ordinance is required to expend the funds.Contributions from the general fund are made when the annual calculation criteria defined in FNSBC7.04.120 A. have been met. Also, FNSBC 7.12.020 D. requires the Mayor’s annual recommended budgetto include a contribution to the reserve of at least ten percent of the estimated areawide tax revenue,excluding penalties, interest, and the prior year’s delinquent taxes. The Assembly may change this amountin the appropriating ordinance for the final approved annual budget. This reserve is accounted for in thelocal capital projects fund (areawide). [Ordinances No. 99-016, 2005-72, 2018-46, 2019-48, and 2021-14]

5. Health Care Contingency (balance: $2,292,781). The purpose of the reserve is to smooth out health carecosts over time in any fund with salaries for health-benefited employees. It is funded by a combination ofBorough (employer) and employee contributions as specified in the collective bargaining agreements.Interest earnings from the central treasury are distributed to the reserve. This reserve is accounted for inthe local special revenue fund and its use is externally restricted. [Ordinance No. 1997-20-1P]

6. Hotel-Motel Room Tax (balance: $3,093). The reserve provides a funding source for destinationmarketing, primarily for an annual grant to ExploreFairbanks. Annual contributions are made on the hotel-motel room taxes received in the preceding fiscal year based on the calculation criteria defined in FNSBC7.04.090. (The tax cap does not apply to those contributions per FNSBC 8.04.280 B.) This reserve isaccounted for in the multi-year general subfund (areawide). [Ordinances No. 2003-19, 2003-20-1V, and2003-44]

7. Information Technology Infrastructure Sustainment (balance: $626,482). The reserve is to provide fundingfor the replacement of technology and other equipment at the Borough. Funding comes from an annualbudget appropriation. All expenditures of these funds must be made by an appropriating ordinance. Thisreserve is accounted for in the capital purchases capital projects fund (areawide). [Ordinance No.2015-20--2H]

77


MAJOR RESERVE ACCOUNTS SUMMARY WITH BALANCES AS OF DECEMBER 31, 2020

8. Land Revenue Reserve (balance: $989,955). The reserve is for the acquisition, management,development, sale, and administration of borough land and land resources. Revenue derived from thesale, lease, or use of borough land or land resources are deposited in the reserve. An appropriatingordinance is required to expend the funds. The reserve is used as a funding source, in the appropriatingordinance for the annual budget, toward the fiscal year operations of the land management division of theassessing department. Interest earnings from the central treasury are distributed to the reserve inaccordance with Ordinance No. 2010-18, Section 2. This reserve is accounted for in the multi-year generalsubfund (areawide). [Ordinance No. 2010-18]

9. Landfill Closure and Postclosure Care (balance: $2,722,130). The funds in this reserve are accumulatedfor the purpose of landfill closure and postclosure care costs as defined by applicable federal and statelaws and regulations. All expenditures of these funds must be made by an appropriating ordinance. Interest earnings from the central treasury are distributed to the reserve in accordance with FNSBC 7.04.140. Thisreserve is accounted for in the solid waste disposal enterprise projects fund (areawide). [Ordinance No.94-068]

10. Library Special Revenue Fund (balance: $3,556,465). These funds may be expended only for capitalimprovements to library facilities. The library commission shall advise the Mayor on the use of the libraryfund. Library funds may not be appropriated for annual operating and maintenance expenditures or forequipment or material normally budgeted in the Borough library’s annual budget. All expenditures of thesefunds must be made by an appropriating ordinance. Interest earnings from the central treasury aredistributed to the fund. This is accounted for in its own fund and its use is externally restricted to use forthe Borough library system. [Ordinance No. 2017-13]

11. School District Facilities Maintenance (balance: $0). This reserve was established to fund majormaintenance, repairs, and upgrades of school district facilities. FNSBC 7.04.125 limits the school district’saccumulation of unrestricted fund balances. Any excess, at fiscal year-end, is to be transferred to thereserve in the succeeding fiscal year. An appropriating ordinance is required to expend the funds. Thisreserve is accounted for in the local capital projects fund (areawide). [Ordinances No. 2009-37, 2014-09,2016-52, and 2018-41]

78

EXPENDITURE

BUDGET

Department of Assembly

Assembly

ElectionsRecords

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 and address the Borough maintenance backlog through the Capital Improvement Program.

• 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. • To the extent possible, protect borough taxpayers from state budgetary and funding issues.

Objectives for FY 2022

• 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. • Reduce the cost of energy for all Borough citizens. • Support efforts to reduce PM2.5 air pollution in the borough as well as technical solutions that allow

burning that help resolve the air quality problem. • Increase transparency of public meetings through the adoption of a virtual meeting platform that

consolidates systems and streamlines the ability to transmit visual and audio capabilities. Significant Budget Changes • The budget reflects an increase in professional services for external audit services. • The budget reflects an increase in contractual services for agenda and live meeting management, live

streaming and on demand video annual software licenses.

Previous Year’s Accomplishments • Enacted legislation that continued to improve the quality of life for Borough residents. • IGU made significant progress in bringing affordable natural gas to the interior by the construction of gas

storage facilities and moving forward with expanded LNG production. • Enacted a Capital Improvement Program. • Managed conversion of physical meetings to virtual meetings due to COVID-19.

79

2017/18 2018/19 2019/20 2020/21* 2021/22*Measures Actual Actual Actual Budget BudgetMeasure 1. Number of Daytime Weekday Meetings/Hours 11/*N/M 7/6 5/4 8/7 8/7 Measure 2. Number of Evening and Weekend Meetings/Hours 72/206 67/163 88/179 84/163.75 84/163.75Measure 3. Number of Appeals Heard 4 2 0 3 3Measure 4. Number of Assembly Webpage Hits/Visits *N/M 38,500 193,700 185,800 186,000 Additional Statistical Accomplishments

Assembly Meetings and CommitteesRegular and Special Meetings/Hours 26/**N/S 25/92 36/101 28/78 28/78Assembly Worksessions/Hours 2/**N/S 4/4.75 3/3.5 4/5 4/5Assembly Committees Finance Committee Meetings/Hours 21/**N/S 18/34 23/45 21/34 21/34 Committee of the Whole Worksessions/Hours 20/**N/S 18/26 18/18 21/30 21/30 Assembly Road Service Area Committee Meetings/Hours 3/**N/S 2/1 3/1.5 4/3.5 4/3.5 Audit Committee Meetings/Hours 6/**N/S 3/2 3/1.5 4/3.5 4/3.5 Legislative Priorities Committee Meetings/Hours 5/**N/S 4/4 2/2.5 3/4 3/4 Regional Emergency Services Advisory Committee Meetings/Hours **N/S **N/S 5/10 6/13.25 6/13.25

LegislationOrdinances 78 98 75 70 70Resolutions 58 39 52 44 44

Appeals to the Assembly Penalties and Interest 2 0 0 1 1Manifest Clerical Error 1 1 0 1 1Denial of Public Records Request 1 0 0 0 0Board of Adjustment 0 1 0 1 1

Webpage Hits/VisitsBorough Assembly Home Page **N/S 18,300 28,000 25,000 25,000Assembly Meeting Documents and Audio Webpage **N/S 14,800 16,000 14,000 14,000Stay Connected to the Assembly Webpage **N/S **N/S 6,000 10,000 10,000Assembly Members Contact Webpage **N/S 2,900 6,200 6,800 7,000Assembly Calendar **N/S 2,500 7,300 6,600 6,600Code of Ordinances - third party site/tracks each page view **N/S **N/S 130,200 123,400 123,400

*N/M = New Measure**N/S = New Stat

Dept: AssemblyDiv: Assembly

Measures & Statistical Accomplishments

80


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - - - - - Temporary Salaries 100,050 99,600 99,600 99,600 99,600 99,600 Benefits 8,552 8,575 8,470 8,470 8,670 8,670 Subtotal: 108,602 108,175 108,070 108,070 108,270 108,270

COMMODITIES Office Supplies 248 985 500 3,020 500 500 Computer Supplies 2,292 2,744 2,700 2,700 2,700 2,700 Operating Supplies 7 66 100 100 100 100 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,547 3,795 3,300 5,820 3,300 3,300

CONTRACTUAL SERVICES Professional Services 279,196 290,256 296,430 296,430 302,430 302,430 Communications - - - - - - Travel 10,482 10,089 16,650 16,650 16,650 16,650 Professional Dues/Meetings 43,898 41,070 44,300 44,300 44,300 44,300 Training 4,448 5,569 7,220 4,700 7,220 7,220 Advertising, Printing & Binding 3,499 3,266 4,300 4,300 3,800 3,800 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - 1,000 1,000 1,000 1,000 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 11,685 4,317 9,050 9,050 20,910 20,910 Subtotal: 353,208 354,567 378,950 376,430 396,310 396,310

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

CAPITAL OUTLAY Controlled Assets 908 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 908 - - - - -

GRAND TOTAL: 465,265 466,537 490,320 490,320 507,880 507,880

FUNDING SOURCE: General Fund Revenues

Div: AssemblyDept: Assembly

81



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

MISSION/Program Description 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 federal, state and local laws; 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; maintaining accurate records of the Assembly; administration of Borough elections; managing all Borough records, ensuring information is preserved and accessible; research and development of ordinances, resolutions, and reports; meeting management of all Borough boards and commissions; and serves as a liaison between the Assembly, boards and commissions, administration and citizens of the borough. Major Long-Term Issues and Concerns • Continue to develop, train, and retain Clerk’s Office staff, ensuring dependable and excellent customer

service. Objectives for FY 2022 • Ensure citizen access to public information and elected officials. • Provide professional and efficient administrative support to the Assembly. • Offer training opportunities for staff’s professional growth and in pursuit of municipal clerk certifications. • Assume meeting management duties for all Borough boards and commissions to include an internal

reorganization, updating department job descriptions and hiring to 2 FTE’s. Significant Budget Changes • Increase associated with the transfer of meeting management for all boards and commission.

Previous Year’s Accomplishments • Continued the migration of several thousand long-term records for the Divisions of Assembly, Clerk’s

Office, and Elections from legacy applications to new applications within ApplicationXtender for faster searching and retrieval of records.

• Delivered consistent high-level customer service resulting in positive feedback from both internal and external customers.

• Provided training and guidance to board and commission members and other departments regarding drafting agendas, building agendas in the new Civic Plus Agenda Module, conducting effective meetings and parliamentary procedure.

• Timely daily maintenance/updating of department websites (assembly, borough clerk and election). • Provided new assemblymember orientation and training to newly appointed committee chairs. • Moved to the new Civic Engage website platform. Migrated 600+ documents and audio files to the new

site to adhere to the records retention schedule. • Created new workflow and procedures for building agendas in the Agenda Center module of Civic Plus. • Created a COVID-19 mitigation plan for the Assembly Chambers and Chizmar Conference Rooms. • Created STAY CONNECTED TO THE ASSEMBLY webpage to consistently deliver information to the

public on how to participate in Assembly meetings during COVID-19; modified citizen comments and public hearing procedures to adapt to the COVID-19 mitigation plan.

• Created new workflow process for conducting hybrid and fully remote assembly and Board of Equalization meetings. Worked with Digital Services to implement Zoom for borough wide essential meetings during COVID-19; conducted Zoom training with other departments.

83

2017/18 2018/19 2019/20 2020/21* 2021/22*Measures Actual Actual Actual Budget BudgetMeasure 1. Number of Daytime Weekday Meetings/Staffed Hours *N/M 7/6 3/3 5/4 5/4Measure 2. Number of Evening and Weekend Mtg/Staffed Hours *N/M 67/261 88/333.5 84/255 86/270Measure 3. Number of Packets Processed (Assembly and BOE) 156 134 159 159 161Measure 4. Number of Agendas/Notices Published 671 689 597 500 600Measure 5. Number of Clerk's Office Webpage Hits/Visits *N/M 5,200 13,900 12,000 12,000 Additional Statistical Accomplishments

Meeting Documents Prepared and Processed 4,586 5,166 4,454 4,330 4,390 (agendas, action memos, agenda scripts, agenda packets, yellow folder items, copies of Ordinances/Resolutions for the public, citizen comment sheets, public hearing sign up sheets, roll call sheets) Oaths Processed and Public Official Financial Disclosures TrackedBoard and Commission Oaths Processed 162 168 187 165 165POFD's tracked (elected officials and Planning Commission) 64 82 90 75 75 Borough Newspage and Display AdsNumber of agendas/notices processed for borough newspage 671 689 597 500 650Number of Publications/Number of Proofs Reviewed 117/**N/S 111/**N/S 100/209 110/210 110/210Display Ads Published 10 10 10 4 8 Day to DayPhone Calls **N/S 13,848 13,626 16,029 14,500 Contracts and Agreements Signed, Attested and Processed 432 484 513 862 600 Information Posted on Assembly and Clerk's Webpages 646 667 661 640 640 Number of In Person Customer Contacts 5,953 3,833 2,105 1,700 3,500 Board of Equalization Number of Appeals Heard 73 56 53 70 70 Number of Meetings/Staff Hours 9/65 16/45 12/76 15/80 15/80

Board of EthicsNumber of Complaints Filed/Number of Hearings 0/0 0/0 0/0 0/0 0/0

Rezone Notices (DPO's) Drafted and Mailed 906 603 99 540 600

Electronic Records Management (Assembly, Clerk's, Elections Div)Records Scanned, Uploaded and Indexed into ERMS **N/S 14,560 6,496 5,000 5,000

Webpage Hits/VisitsBorough Clerk's Webpage **N/S 3,600 9,000 7,500 7,500 Borough Published Announcements **N/S 1,600 4,900 4,500 4,500

*N/M = New Measure**N/S = New Stat

Dept: AssemblyDiv: Clerks


84

Dept: AssemblyDiv: Clerk's Office


PERSONNEL SERVICES Permanent Salaries 354,749 382,912 395,090 395,090 515,270 515,270 Overtime Wages 6,782 1,626 7,000 7,000 15,000 15,000 Temporary Salaries 4,854 2,826 7,000 7,000 7,000 7,000 Benefits 233,387 228,278 241,450 241,450 308,700 308,700 Subtotal: 599,772 615,642 650,540 650,540 845,970 845,970

COMMODITIES Office Supplies 2,756 2,475 3,000 2,700 3,500 3,500 Computer Supplies 79 280 500 500 3,200 3,200 Operating Supplies - - - - - - Books and Periodicals 331 136 130 130 130 130 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 3,166 2,891 3,630 3,330 6,830 6,830

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 750 670 580 580 6,280 6,280 Training 4,306 3,603 9,000 9,000 17,000 17,000 Advertising, Printing & Binding 103,469 95,293 111,000 111,000 111,000 111,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 40 80 40 40 40 40 Subtotal: 108,565 99,646 120,620 120,620 134,320 134,320

Grants Match, Indirect, Awaiting Budget - - - - - -

CAPITAL OUTLAY Controlled Assets 1,344 2,191 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,344 2,191 - - - -

GRAND TOTAL: 712,847 720,370 774,790 774,490 987,120 987,120

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

85



PROGRAM BUDGET SUMMARY

DEPARTMENT OF ASSEMBLY – ELECTION DIVISION

MISSION/Program Description ADMINISTER MUNICIPAL ELECTIONS IN ACCORDANCE WITH APPLICABLE LAWS WHILE IMPARTING STANDARDS OF QUALITY AND INTEGRITY THAT MERIT PUBLIC CONFIDENCE IN THE ELECTION PROCESS AND RESULTS. The Borough Clerk is responsible for administering municipal elections for the borough, including the administration of ballot programming, tabulation of votes, absentee voting, securing polling locations, recruiting election officials, and the canvassing of all ballots for the cities of Fairbanks and North Pole. Knowledge of election laws and inter-agency cooperation is imperative in performing the mission of this division. Major Long-Term Issues and Concerns

• Monitoring Federal and State laws that may affect municipal elections. • Recruiting and training capable election officials for the regular Borough, City of Fairbanks and North

Pole Elections and Service Area Elections.


• Administer efficient and litigation-free elections. • Conduct training for election officials and have 100 percent participation. • Review election code and procedures to identify opportunities for internal process improvements. • Continue efforts to improve voter awareness of the municipal candidate filing period and promotion of our

Vote Local campaign. “Vote Local. Our Town, Your Vote.” • Continue efforts to develop an outreach program regarding the availability of accessible voting machines.

Significant Budget Changes

• The budget reflects an increase in temporary salaries to include two weeks of 3 full time election workers for the newly established Early Vote Station (EVS).

• The budget reflects an increase in operating supplies for cleaning supplies and hand sanitizer for EVS and the 40 precincts.

• The budget reflects an increase to the Fairbanks Daily News-Miner contract for election advertising.

• The budget reflects an increase to provide for a facility rental and utilities to house the Early Vote Station.

• The budget reflects an increase for the software/firmware annual fees and the purchase of an additional large ICP scanner to tabulate Questioned and Absentee ballots.

• The budget reflects funding for a potential mayoral run-off election.

Previous Year’s Accomplishments

• Prepared and administered Regular Municipal Elections free of litigation for the Fairbanks North Star Borough, City of Fairbanks and City of North Pole.

• Established the use of accessible voting machines at the EVS and the two in-person absentee locations. • Updated all election regulations and procedures as necessary for the implementation of the new election

voting and ballot tabulation system. • Trained staff and election officials on new election voting and ballot tabulation system. • Administered 5 service area elections in November 2020 and 1 service area election in March 2021. • Created a COVID-19 Polling Place Facility and Election Officials Mitigation plan.

87


PROGRAM BUDGET SUMMARY (continued)

DEPARTMENT OF ASSEMBLY – ELECTION DIVISION (continued) Previous Year’s Accomplishments – continued • Conducted 14 training sessions for approximately 270 election officials to include training on the COVID-

19 mitigation plan. • Implemented a code change to administer an Early Vote Station (EVS), created new EVS procedures,

secured an EVS building location that conformed to the COVID-19 Mitigation plan for elections, voted 1,226 early voters and 178 Absentee In Person voters for the 2020 Regular Municipal Election.

• Implemented Absentee In Person Drive-Through Voting at the JHAC for 290 high-risk voters during the COVID-19 pandemic.

• Secured Personal Protection Equipment (PPE) and sanitization supplies for election officials and voters. • Created a COVID-19 Vote Local postcard and mailed to all registered voters in the FNSB to advertise

the different ways voters could safely cast their ballot in municipal elections. • Fielded over 2000 incoming calls during the elections season, 2.5 times more than the previous year.

88


2017/18 2018/19 2019/20 2020/21* 2021/22*Measures Actual Actual Actual Budget BudgetMeasure 1. Number of Elections Administered 15 16 4 7 12Measure 2. Number of Ballots Issued in Regular Elections 21,891 16,639 14,097 17,274 18,070Measure 3. Regular Municipal Election Voter Turnout in Percent 31.3% 22.3% 18.7% 22.4% 24%Measure 4. Number of Elections Website Hits/Visits *N/M 22,500 22,600 32,000 32,000

Additional Statistical Accomplishments

Regular ElectionCandidates Reviewed/Candidates Qualified 23/23 20/20 21/21 20/17 20/20Total Number of Ballots cast 21,641 16,553 14,019 17,172 18,000 Early Vote Ballots cast **N/S **N/S **N/S 1,226 1,500 Absentee Ballots cast In Person 1,972 1,099 1,201 468 300 Questioned Ballots cast 1,060 753 593 580 700 Special Needs Ballots cast 14 17 29 76 30 Absentee Ballots issued By Mail or Electronic Transmission 390 241 232 1,145 600 Ballots Reviewed by the Canvass Board (questioned, absentees) 3,766 2,082 2,075 2,374 2,430 Ballots Challenged 250 86 78 102 70 Election Officials Hired 257 263 271 260 264 Trainings conducted for election officials/number of attendees 11/163 11/178 11/189 14/155 10/200

Special and Run Off Elections 0 0 0 0 1 Service Area Elections Number of Service Area Elections 14 15 3 6 10Absentee Ballots issued By Mail or Electronic Transmission **N/S 19 7 17 20Absentee Ballots issued In Person **N/S 164 14 60 100Ballots Reviewed by the Canvass Board 138 183 21 72 120Ballots Challenged 10 6 0 8 0Property Owner Notifications (DPO's) Mailed 1,339 2,049 402 836 1,500

Published Advertisements and Notices (All Elections) 19 21 14 21 18 Initiatives, Referendums and Recall PetitionsPetition Applications Received/Certified 3/2 1/1 1/1 1/0 0/1Number of Petition Signatures Verified 3,744 0 2,470 0 2,576 Petitions Certified 2 0 1 0 1

Webpage Hits/VisitsElection Information **N/S 19,300 15,000 26,000 26,000 Service Area Elections **N/S 1,600 3,800 3,000 3,000 Election History **N/S 1,600 3,800 3,000 3,000

* N/M = New Measure** N/S = New Stat

Dept: AssemblyDiv: Elections


90

Dept: AssemblyDiv: Elections


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - 500 500 300 300 Temporary Salaries 37,648 38,734 46,000 46,000 50,000 50,000 Benefits 77 75 600 600 600 600 Subtotal: 37,725 38,809 47,100 47,100 50,900 50,900

COMMODITIES Office Supplies 531 275 750 1,050 1,550 1,550 Computer Supplies 235 - 200 500 200 200 Operating Supplies 180 256 250 250 1,250 1,250 Books and Periodicals 219 219 220 220 220 220 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,165 750 1,420 2,020 3,220 3,220

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 50 - 50 50 - - Travel 306 324 350 350 350 350 Professional Dues/Meetings 344 376 350 50 350 350 Training 2,954 495 3,000 3,000 3,000 3,000 Advertising, Printing & Binding 60,399 40,159 58,500 58,500 60,000 60,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - 2,800 2,800 3,740 3,740 Rent - - - - 3,800 3,800 Utilities - - - - 300 300 Equipment Leases - - - - - - Other Contractual Services 25,660 23,538 30,600 30,600 32,940 32,940 Subtotal: 89,713 64,892 95,650 95,350 104,480 104,480

Grants Match, Indirect, Awaiting Budget - - - - 80,000 80,000

CAPITAL OUTLAY Controlled Assets 869 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 869 - - - - -

GRAND TOTAL: 129,472 104,451 144,170 144,470 238,600 238,600

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

91



PROGRAM BUDGET SUMMARY DEPARTMENT OF ASSEMBLY – RECORDS MANAGEMENT DIVISION MISSION/Program Description THE MISSION OF THE RECORDS MANAGEMENT DIVISION IS TO PROVIDE FOR THE EFFICIENT AND SECURE STORAGE, RETRIEVAL, RETENTION, PRESERVATION, AND DISPOSAL OF BOROUGH RECORDS. 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 and borough records retention guidelines. Major Long-Term Issues and Concerns • Maintain financial support for the electronic records management system (ERMS), ApplicationXtender. • Environmental impact on permanent and long-term borough-wide physical records stored within the

Marika Street Maintenance Warehouse/Records Center. • Conversion of permanent and long-term records stored in the Records Center from paper to electronic,

using ApplicationXtender. • Ability to audit departments’ records for compliance with their records retention and disposition schedule. Objectives for FY 2022 • Continue meeting with departments to spec and test new applications within ApplicationXtender. • Perm-term positions to continue working with departments, testing applications, and scanning backlog

records into ApplicationXtender. • Continue to transition the responsibility of scanning and uploading departments’ current records into

ApplicationXtender from the Records Management Division staff to department/division staff. • Continue to reduce paper records stored in Records Center. • Continue working with Records Governance Committee and the Administration on a policy for the

management of records within Microsoft 365 and provide borough-wide training. Significant Budget Changes • The budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

personnel changes. • The budget reflects a decrease in temporary salaries due to the addition of three perm-term positions. • The budget reflects a decrease in repairs and maintenance due to the replacement of two Kodak 1000

Retrieval Workstation and Film Controller units. Previous Year’s Accomplishments • Created a digital Records Management manual for employees on the FNSB portal, to include records

procedures, training materials, records retention and destruction, and other resources. • Built, tested and/or launched 21 applications into ApplicationXtender production for multiple departments:

Assembly (1 app), Community Planning (2 apps), Digital Services (1 app), FNSB (4 apps), Financial Services (1 apps), General Services (1 apps), Human Resources (7 apps), Library Services (1 app), Public Works (2 apps), Transportation (1 app).

• Conducted 5 ERMS Search and Retrieval and Upload & Index Training Sessions for ApplicationXtender, 6 Records Management trainings, and 10 workstation trainings.

• Conducted trainings for borough staff on entering records into the Boards & Commissions application and Records Coordinator Training on second-level quality control.

• Continued one-on-one workstation trainings as needed. • Continued collaboration with the Records Governance Committee regarding borough-wide business

processes, priorities, and objectives.

93

2017/18 2018/19 2019/20 2020/21* 2021/22*Measures Actual Actual Actual Budget BudgetMeasure 1. Number of box spaces available/ in use 2,310/ 2,298 2,574/ 2,517 2,574/ 2,515 2,574/ 2,574 2,574/ 2,574Measure 2. Number of records entered into the Electronic Records Management System (ERMS) *N/M 56,180 60,999 50,000 70,000Measure 3. Percent of records second-level quality control (QC) checked within 90 days *N/M 78% 76% 97% 100%Measure 4. Number of Microfilm rolls processed *N/M 12 15 15 15Measure 5. Number of trainings conducted 33 8 23 30 35Measure 6. Number of departments at 100% electronic-based*** *N/M 0 1 1 1Measure 7. Number of departments 50% + electronic-based*** *N/M 2 2 2 3Measure 8. Number of departments 25% + electronic-based*** *N/M 1 2 6 6Measure 9. Number of ERMS Applications in Production 38 43 63 71 80

Additional Statistical AccomplishmentsPhysical RecordsBoxes received in offsite Records Center **N/S 262 63 75 75Boxes destroyed from offsite Records Center 254 34 27 115 75Records/ source documents disposed of in pounds **N/S 5,820 3,040 7,000 7,500Dept. boxes retrieved from offsite Records Center 218 84 11 25 25Dept. files retrieved from offsite Records Center **N/S 37 15 20 20Dept. requested records retrieved from microfilm (req/ pages) **N/S 24/ 6,576 47/ 1,291 50/ 1,500 50/ 1,500Records processed by PDF to microfilm **N/S 576 2 3,500 3,500Records processed by scan to microfilm **N/S 275 189 200 200

Electronic RecordsRecords entered by departments 125,169 42,835 15,497 30,000 40,000 Records entered by Records Management (RM) 14,117 13,345 45,502 20,000 30,000 Records second-level QC'd by RM (batches/ records) **N/S 25/ 957 115/ 4,984 250/ 6,000 275/ 6,500Records second-level QC'd by departments (batches/ records) **N/S 3/ 657 10/ 494 0 5/ 500Records destroyed from ERMS 1,693 13,131 3,291 7,000 7,000 New Applications specified/ built in ERMS **N/S 39 8 8 8 New Applications in TEST phase **N/S 10 8 8 8 New Applications in Production 14 5 19 8 8 Records Migrated from Legacy to new applications by RM 1,356 5,071 2,000 0 0

TrainingERMS Search and retrieval trainings conducted 20 5 3 4 4 ERMS Upload and index trainings conducted 9 1 2 4 4 ERMS workstation trainings conducted 0 1 10 10 10 Tab FusionRMS trainings conducted 4 1 2 5 5 Records Management trainings conducted 0 0 6 4 4

*N/M = New Measurement**N/S = New Stat*** Excludes departments' physical duplicate records and short-term records.

Dept: AssemblyDiv: Records Management


94

Dept: AssemblyDiv: Records Management Dept: Assembly


PERSONNEL SERVICES Permanent Salaries 183,799 194,360 199,180 199,180 202,490 202,490 Overtime Wages 250 984 3,000 3,000 3,000 3,000 Temporary Salaries 2,118 - 3,000 3,000 - - Benefits 104,309 97,339 121,360 121,360 119,390 119,390 Subtotal: 290,476 292,683 326,540 326,540 324,880 324,880

COMMODITIES Office Supplies 890 410 1,000 1,000 500 500 Computer Supplies 330 359 1,150 1,150 1,150 1,150 Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 1,220 769 2,150 2,150 1,650 1,650

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 316 67 250 250 250 250 Travel - - 20 20 20 20 Professional Dues/Meetings 215 480 540 540 540 540 Training 3,486 1,392 3,900 3,900 3,900 3,900 Advertising, Printing & Binding 1,035 - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 7,975 8,203 9,040 9,040 2,840 2,840 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 323 175 700 700 700 700 Equipment Leases - - - - - - Other Contractual Services 6,421 16,421 15,070 15,070 15,370 15,370 Subtotal: 19,771 26,738 29,520 29,520 23,620 23,620


CAPITAL OUTLAY Controlled Assets 17,295 703 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 17,295 703 - - - -

GRAND TOTAL: 328,762 320,893 358,210 358,210 350,150 350,150

95

Dept: AssemblyDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 538,548 577,272 594,270 594,270 717,760 717,760 Overtime Wages 7,032 2,610 10,500 10,500 18,300 18,300 Temporary Salaries 144,670 141,160 155,600 155,600 156,600 156,600 Benefits 346,325 334,267 371,880 371,880 437,360 437,360 Subtotal: 1,036,575 1,055,309 1,132,250 1,132,250 1,330,020 1,330,020

COMMODITIES Office Supplies 4,425 4,145 5,250 7,770 6,050 6,050 Computer Supplies 2,936 3,383 4,550 4,850 7,250 7,250 Operating Supplies 187 322 350 350 1,350 1,350 Books and Periodicals 550 355 350 350 350 350 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 8,098 8,205 10,500 13,320 15,000 15,000

CONTRACTUAL SERVICES Professional Services 279,196 290,256 296,430 296,430 302,430 302,430 Communications 366 67 300 300 250 250 Travel 10,788 10,413 17,020 17,020 17,020 17,020 Professional Dues/Meetings 45,207 42,596 45,770 45,470 51,470 51,470 Training 15,194 11,059 23,120 20,600 31,120 31,120 Advertising, Printing & Binding 168,402 138,718 173,800 173,800 174,800 174,800 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 7,975 8,203 10,040 10,040 3,840 3,840 Repairs & Maint. -Other Equipment - - 2,800 2,800 3,740 3,740 Rent - - - - 3,800 3,800 Utilities 323 175 700 700 1,000 1,000 Equipment Leases - - - - - - Other Contractual Services 43,806 44,356 54,760 54,760 69,260 69,260 Subtotal: 571,257 545,843 624,740 621,920 658,730 658,730

Grants Match, Indirect, Awaiting Budget - - - - 80,000 80,000


GRAND TOTAL: 1,636,346 1,612,251 1,767,490 1,767,490 2,083,750 2,083,750

FUNDING SOURCES: General Fund Revenues

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Clerk's Office Fees

Board of Adjustment Filing Fee $75.00

Board of Adjustment Cost Bond (includes fee for audio recording of

any proceedings before the administrative body.) 200.00

Declaration of Candidacy Filing Fee 25.00

Election Recount Application Deposit 200/election precinct

Fees and deposit amount set in Fairbanks North Star Borough Code

User Fee Schedule

97


Mayor

Department of Mayor

Natural Resources

Development*

Mayor’s Office

(Areawide)Economic

Development

* Formerly Land Management



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

• Health and Safety • High Cost and Consumption of Energy • Securing Military Missions and Installations • Regional Economic Growth and Stability • Governance and Operational Efficiency

Goals and Objectives for FY 2022

• Invest in and support our employees as they work to provide excellent services to our community • Identify and exploit new opportunities to strengthen and diversify our local economy • Implement the 2nd year of the Capital Improvement Plan (CIP), ensure a healthy public process • Improve Emergency Medical Services governance and service delivery • Identify and implement to the maximum extent public-private partnership agreements • Improve code enforcement efforts and outcomes • Begin work on update to Comprehensive Plan • Exercise and continuously improve our emergency and continuity of operations response plans • Improve internal and external communications processes related to how the Borough handles

complaints and requests • Continue to raise the bar on how we engage with the public • Escalate efforts to engage citizens. • Reengineer or automate business processes to improve operational efficiency and increase the

value of services delivered to constituents • Monitor expansion efforts of Interior military installations; lock down the missions, keep in Fairbanks • Continue to assist the Interior Gas Utility in its mission to build out and expand - ultimately meeting

the goals of the Interior Energy Project • Maintain careful budget discipline and healthy fund balance reserves

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Dept: MayorDiv: Mayor's Office - Administration


PERSONNEL SERVICES Permanent Salaries 539,719 599,566 647,060 647,060 586,970 586,970 Overtime Wages 8,124 12,436 13,000 13,000 13,000 13,000 Temporary Salaries - 2,010 3,720 3,720 3,720 3,720 Benefits 329,316 339,175 395,690 395,690 348,910 348,910 Subtotal: 877,159 953,187 1,059,470 1,059,470 952,600 952,600

COMMODITIES Office Supplies 2,382 3,178 5,000 5,000 5,500 5,500 Computer Supplies 3,839 3,017 1,500 1,500 1,800 1,800 Operating Supplies 108 86 - - - - Books and Periodicals 1,443 476 1,000 1,000 1,000 1,000 Repair and Maint. Supplies 29 - 200 200 200 200 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 7,801 6,757 7,700 7,700 8,500 8,500

CONTRACTUAL SERVICES Professional Services 125 - 4,000 4,000 4,000 4,000 Communications 150 691 1,200 1,200 1,200 1,200 Travel 17,850 18,772 20,000 20,000 20,000 20,000 Professional Dues/Meetings 5,859 4,535 16,800 16,800 18,900 18,900 Training 2,091 275 9,500 9,500 11,000 11,000 Advertising, Printing & Binding 4,370 3,890 6,500 6,500 6,500 6,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 8 - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 1,033 7,672 22,800 22,800 23,600 23,600 Subtotal: 31,486 35,835 80,800 80,800 85,200 85,200


CAPITAL OUTLAY Controlled Assets - 8,743 850 850 850 850 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - 2,500 2,500 2,500 2,500 Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 8,743 3,350 3,350 3,350 3,350

GRAND TOTAL: 916,446 1,004,522 1,151,320 1,151,320 1,049,650 1,049,650


101


FY 2021 – 2022 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 (ARDOR) projects; collaborates with the University and local, state, and national economic development organizations; and ensures the Comprehensive Economic Development Strategy reflects the community’s economic strategy, partnering with community organizations to implement it. Major Long-Term Opportunities and Concerns • Position the Borough for sustainable growth by focusing on diversification, investment, and expansion

of our economic base, ultimately focusing on economic resiliency for our community. • State of Alaska fiscal uncertainty and its impacts on municipal budgets • Continued growth resulting from the incoming F-35A squadrons at Eielson Air Force Base • Potential basing of a KC-46 Pegasus active duty squadron OR increased KC-135 Stratotanker

assignments at Eielson Air Force Base • Department of Defense investments into quality of life projects on Fort Wainwright • Economic impacts resulting from the Borough’s non-compliance with PM2.5 National Air Quality

Standards • Economic impacts and recovery resulting from the coronavirus pandemic, specifically on the tourism

industry Objectives for FY 2022 • Continue implementation of the goals and objectives identified in the Eielson Air Force Base Regional

Growth Plan (2018) and the Salcha-Badger Road Area Plan (2019) o Continue development Comprehensive Roads Plan, Comprehensive Recreational Trails Plan, and

Land Suitability Analysis Update, funded in support by the Department of Defense Office of Local Defense Community Cooperation (OLDCC), formerly the Office of Economic Adjustment (OEA)

o Continue to pursue additional funding opportunities to implement the plan recommendations o Actively participate and engage in FEDC’s Housing Task Force

• Development and adoption of the new 5-year Comprehensive Economic Development Strategy (CEDS)

• Continue to implement the Interior Alaska COVID-19 Economic Impact and Recovery Plan and monitor the economic indicators identified for recovery

• Develop a new Real-Time Labor Data report on a quarterly and annual basis for the Fairbanks North Star Borough

• Provide oversight of FEDC’s and Explore Fairbanks’ grants • Provide principled leadership for the Interior Energy Project’s and the Interior Gas Utility’s efforts to

secure reliable and affordable natural gas supplies, convert households to natural gas for space heat, and begin implementation of Phase I of the IEP plan in the North Pole area.

• Identify joint facility and services needs opportunities with the military and facilitate development of partnering agreements between the Borough and military installations.

• Monitor and participate in The Alaska Gas Line Development Corporation’s development of North Slope natural gas into statewide and international markets.

Significant Budget Changes • None

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FY 2021 – 2022 Budget Fairbanks North Star Borough


MAYOR’S DEPARTMENT – ECONOMIC DEVELOPMENT – AREAWIDE (continued)

Previous Year’s Accomplishments • Grant award of $526,954 from OLDCC to further implement the EAFB Regional Growth Plan and

Salcha-Badger Road Area Plan. Contractors secured and projects launched for all three projects. • Program development, administration, and distribution of FNSB CARES funds • Development, adoption, and implementation of the Interior Alaska COVID-19 Economic Impact and

Recovery Plan. • F-35As delivered on schedule. Incoming servicemembers, personnel, and families was slightly delayed

due to the coronavirus pandemic, but continues to move forward • Development and adoption of the Energy Tax Credit program

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2017/18 2018/19 2019/20 2020/21* 2021/22*Measures**** Actual Actual Actual Budget Budget

Measure 1. Gross Domestic Product, Fairbanks Metro(Millions of Dollars)*** $5,237 $5,317 $5,217 NA NA

Measure 2. FNSB annual average monthly wage, all industries** $4,178 $4,334 $4,464 NA NA

Measure 3. FNSB Civilian Labor Force UnemploymentRate, Not Seasonally Adjusted (Annual) **** 6.1% 5.3% 4.6% NA NA

* Based on calendar year** Source: Alaska Department of Labor and Workforce Development, Research and Analysis Section; Quarterly Census of Employment &

Wages - Annual Review 2019*** Source: U.S. Department of Commerce, Bureau of Economic Analysis http://www.bea.gov/sites/default/files/2020-12/lagdp1220_2.pdf

**** Source: Alaska Departmentof Labor and Workforce Development http://live.laborstats.alaska.gov


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

106

http://live.laborstats.alaska.gov

http://www.bea.gov/sites/default/files/2020-12/lagdp1220_2.pdf

Dept: MayorDiv: Economic Development - Areawide


PERSONNEL SERVICES Permanent Salaries 75,928 99,162 102,070 102,070 104,010 104,010 Overtime Wages - - - - - - Temporary Salaries - 4,571 10,000 10,000 10,000 10,000 Benefits 43,703 64,354 61,990 61,990 61,300 61,300 Subtotal: 119,631 168,087 174,060 174,060 175,310 175,310

COMMODITIES Office Supplies 493 140 250 250 250 250 Computer Supplies - - 500 500 500 500 Operating Supplies - - - - - - Books and Periodicals 50 - 250 250 250 250 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 543 140 1,000 1,000 1,000 1,000

CONTRACTUAL SERVICES Professional Services - - 10,000 10,000 10,000 10,000 Communications - 22 - - - - Travel 26,224 14,308 16,000 16,000 16,000 16,000 Professional Dues/Meetings 1,298 1,500 2,000 2,000 2,000 2,000 Training 95 2,724 1,800 1,800 1,800 1,800 Advertising, Printing & Binding 5,095 1,819 4,000 4,000 4,000 4,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 36,558 1,095 14,000 14,000 14,000 14,000 Subtotal: 69,270 21,468 47,800 47,800 47,800 47,800

Grants Match, Indirect, Awaiting Budget - - 115,000 115,000 115,000 115,000

CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - 2,000 2,000 2,000 2,000 Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - - 2,000 2,000 2,000 2,000

GRAND TOTAL: 189,444 189,695 339,860 339,860 341,110 341,110


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MAYOR – NATURAL RESOURCES DEVELOPMENT DIVISION MISSION/Program Description THE NATURAL RESOURCES DEVELOPMENT 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 Assembly, 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 land by the private sector in challenging economic times.

• Maximizing opportunities for generating revenue from Borough owned land. • Natural Resources Development’s ability to protect Borough owned lands from undue degradation

related to permitted activities, while ensuring the safety of Borough residents concurrently accessing these lands for casual use.

• Conflicts of use, development, and management of Borough owned land where the subsurface interest is still retained by the State of Alaska

• State withholding patent to municipal entitled land awaiting patent through complications and final approval based on the Cooperative Easement Agreement.


• Complete an in-house land suitability analysis of Borough owned land with the aid of Geographic Information System (GIS) data toward selection of land most appropriate for development.

• Execute a community outreach campaign for final selection of development projects from within land deemed most suitable for development.

• Rezone and retain, where appropriate, land deemed not suitable for development. • Promote Borough owned land as an abundant natural resource to be leveraged for the benefit of

Borough residents. • Continue to review holdings for possible direct sales to adjoining landowners. • Continue integration of all records in the archives to the borough wide records management system

Encompass. • Formalize land swap with the State of Alaska of all municipal entitlement land encumbered by State

owned mining claims. • Continue to grant and/or monitor road/utility easements, rights-of-way, leases, use agreements, and

licenses. • Identify and open new personal use wood cutting areas for Borough residents. • Continue and build upon the five year woodcutting natural resource development plan. • Creating opportunities for access to privately owned recreational properties.


• None. Previous Year’s Accomplishments

• Generated roughly $380,000 in revenue through sales of Borough owned land. • Generated roughly $21,900 in revenue through leases of Borough owned land. • Determined via GIS roughly 32,000 acres of Borough owned land most suited to development.

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MAYOR – NATURAL RESOURCES DEVELOPMENT DIVISION (continued)

Previous Year’s Accomplishments (continued)

• Performed ground truthing via physical site inspection for approximately 20,000 acres of Borough owned land.

• Granted and/or monitored road/utility easements, rights-of-way, leases and land-use licenses on Borough land to ensure compliance.

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2017/18 2018/19 2019/20 2020/21* 2021/22*Measures Actual Actual Actual Budget Budget

Measure 1. Number of acres sold/gross sales generated (principal and interest) 342/$511,780 18/$640,000

Measure 2. Number of Leases, Licenses, Easements Issued/Revenue generated (newly created) 8/$3,020 11/12,000

Measure 3. Total Revenue Generated from Leases, Licenses, Easements In Place $215,000 $9,000

Measure 4. Number of Personal use timber and gravel licenses issued/revenue generated 7/$360 10/$200

Measure 5. Number of Commercial timber and gravel contracts issued/revenue generated 0/0 0/0

Statistical Accomplishments

Number of surveys commissioned/cost 4/$240,000 4/$240,000

Number of Title Reports commissioned/cost 1/$250 1/$250

Number of appraisals commissioned/cost 1/$5,000 20/$30,000Number of advertising purchase orders awarded/cost 3/$4,204 3/$20,000

Number of deed of trust accounts in default 1.00 1.00 Number of non-judicial and deed in lieu of foreclosures 1.00 1.00

Number of applications for licenses/leases/easements received 32 11

Number of property inspections conducted / #acres inspected 150/20,061 40/20,000

Number of encroachments or trespasses detected/resolved 16/1 2/2

Number of environmental assessments contracted/cost 1/$5,000 1/$5,000

LM staff time (hours) in support of other departments 1,200 1,600

Number of mining applications (APMAs) reviewed 80 30

Number of acres acquired (fee title or lesser interest)/cost 210/$1,900,000 8/$1,300,000

*Current Estimate

Dept: Mayor


The FNSB intends to measure the success of this Division by the use of the following measures, over time.

Div: Natural Resources Development

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Dept: MayorDiv: Natural Resources Development


PERSONNEL SERVICES Permanent Salaries - - - - 364,950 364,950 Overtime Wages - - - - 8,000 8,000 Temporary Salaries - - - - 24,870 24,870 Benefits - - - - 218,850 218,850 Subtotal: - - - - 616,670 616,670

COMMODITIES Office Supplies - - - - 1,560 1,560 Computer Supplies - - - - 1,000 1,000 Operating Supplies - - - - 1,370 1,370 Books and Periodicals - - - - 300 300 Repair and Maint. Supplies - - - - 300 300 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - 1,300 1,300 Equipment Parts - - - - 1,000 1,000 Subtotal: - - - - 6,830 6,830

CONTRACTUAL SERVICES Professional Services - - - - 50,000 50,000 Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - 1,850 1,850 Training - - - - 5,590 5,590 Advertising, Printing & Binding - - - - 4,250 4,250 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - 3,770 3,770 Rent - - - - - - Utilities - - - - 400 400 Equipment Leases - - - - - - Other Contractual Services - - - - 53,450 53,450 Subtotal: - - - - 119,310 119,310


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: - - - - 742,810 742,810


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Dept: MayorDepartmental Summary


Personnel Services Permanent Salaries 615,647 698,728 749,130 749,130 1,055,930 1,055,930 Overtime Wages 8,124 12,436 13,000 13,000 21,000 21,000 Temporary Salaries - 6,581 13,720 13,720 38,590 38,590 Benefits 373,019 403,529 457,680 457,680 629,060 629,060 Subtotal: 996,790 1,121,274 1,233,530 1,233,530 1,744,580 1,744,580

Commodities Office Supplies 2,875 3,318 5,250 5,250 7,310 7,310 Computer Supplies 3,839 3,017 2,000 2,000 3,300 3,300 Operating Supplies 108 86 - - 1,370 1,370 Books and Periodicals 1,493 476 1,250 1,250 1,550 1,550 Repair and Maint. Supplies 29 - 200 200 500 500 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - 1,300 1,300 Equipment Parts - - - - 1,000 1,000 Subtotal: 8,344 6,897 8,700 8,700 16,330 16,330

Contractual Services Professional Services 125 - 14,000 14,000 64,000 64,000 Communications 150 713 1,200 1,200 1,200 1,200 Travel 44,074 33,080 36,000 36,000 36,000 36,000 Professional Dues/Meetings 7,157 6,035 18,800 18,800 22,750 22,750 Training 2,186 2,999 11,300 11,300 18,390 18,390 Advertising, Printing & Binding 9,465 5,709 10,500 10,500 14,750 14,750 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 8 - - - - - Repairs & Maint. -Other Equipment - - - - 3,770 3,770 Rent - - - - - - Utilities - - - - 400 400 Equipment Leases - - - - - - Other Contractual Services 37,591 8,767 36,800 36,800 91,050 91,050 Subtotal: 100,756 57,303 128,600 128,600 252,310 252,310


Capital Outlay Controlled Assets - 8,743 850 850 850 850 Buildings & Structures - - - - - - Office Furniture - - 2,000 2,000 2,000 2,000 Office Equipment - - 2,500 2,500 2,500 2,500 Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 8,743 5,350 5,350 5,350 5,350

GRAND TOTAL: 1,105,890 1,194,217 1,491,180 1,491,180 2,133,570 2,133,570

FUNDING SOURCES: General Fund Revenues Non-Areawide Fund Revenues

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Mayor-Natural Resources Development FeesAnnual Rental, Sale

LEASES Application Fee Processing Fee Price or Use Fee(Exclusive, long-term, possessory

rights-20.16.020) $100.00 (a) $500.00 min (c,d) FMR (e)Additional Processing Fee for

Staff Time Beyond 50 Hours $50.00/hour (b)Appraisal Fee (in-house) $85.00/hour

USE AGREEMENTS Application Fee Processing Fee 1-Month Fee 6-Month FeeNot For-Profit $100.00 (r,s) $250.00 (r,s) $100.00 (r,s) $450.00 (r,s)For Profit 100.00 (r,s) 250.00 (r,s) 200.00 (r,s) 900.00 (r,s)

Annual Rental, SaleLAND SALES Application Fee Processing Fee Price or Use FeeAssumption of Deed of Trust $100.00 $250.00Direct Sales (g) 100.00 250.00/min FMV (e)Additional Processing Fee

For Staff Time Beyond 50 Hours $50.00/hour (b)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/hr

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 (i,j) FMR (e,h,q)Additional Processing Fee

For Staff Time Beyond 50 Hours 50.00/hr (b)Private, Exclusive Easement 100.00 (a) 500.00 min (j) FMR (e,h,q)

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

Land Use Fee for Early Entry Without Prior FNSB Approval $50.00/dayAppraisal fee (in-house) 85.00/hr

Monthly Rental, Sale Annual Rental, SaleLICENSES Application Fee Processing Fee Price or Use Fee Price or Use FeeTemporary Use License (TUL )

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

License (TAL ) 100.00 (a) 250.00 50.00/mo 450.00/yr (h,j,q)Mining and/or Mining Access

Use License (20.16.090 A-K) 100.00 (a) N/A (j,m)Land Use Fee for Early Entry

Without Prior FNSB Approval 50.00/day

User Fee Schedule

115


Mayor-Natural Resources Development (Continued) FeesNATURAL RESOURSES AND MATERIALS

Annual Rental, SaleCommercial 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 (h,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 placeFirewood (max 20 cords/ person/year) N/A N/A $10.00/cordTimber 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/map (n)Technical information by CD $50.00 each (n)

EXPLANATIONSa.b.c.d.

e.

f.g.h.

i.

j.

k.

l.m.

n.o.p.

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.

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. The easement fee, extraction license fee, and temporary use license fee may be waived for a public agency or a publicutility as per FNSBC 20.16.030 C, 040 C, and 050 C.A Public Access Easement must comply with FNSB Title 17 Subdivision standards. These costs are the Grantees'responsibility.

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.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.

116


Mayor-Natural Resources Development (Continued) FeesEXPLANATIONS (Continued)q.

r.s.

q.

r.s.

The use agreement fee is for Borough land not otherwise specified in Appendix E- Use Fee Schedule.Payment of use-related utility and maintenance costs is required if such costs are expected to be in excess of those incurred by a typical facility user and are subject to waiver by resolution of the Assembly only upon a finding that the agreement is for a compelling public purpose.

Where early entry has occurred without prior FNSB authorization, the potential for waiver of fees by the Mayor (h) will be forfeit.

Where early entry has occurred without prior FNSB authorization, the potential for waiver of fees by the Mayor (h) will be forfeit.The use agreement fee is for Borough land not otherwise specified in Appendix E- Use Fee Schedule.Payment of use-related utility and maintenance costs is required if such costs are expected to be in excess of those incurred by a typical facility user and are subject to waiver by resolution of the Assembly only upon a finding that the agreement is for a compelling public purpose.

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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, workers’ compensation, 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.

• Sustainability of current business model and handling complex litigation in-house.


• Provide timely, thorough, and continuously improving legal advice and customer service to our clients.

• Identify recruitment and retention strategies to ensure current level of service can be maintained.

• Finalize technology strategy for the department of law. Significant Budget Changes • None. Previous Year’s Accomplishments Obtained extension of TAPS settlement agreement. Successfully defended Assessor’s valuation of complex valuation matter (Fairbanks Gold) at the BOE. Successfully defended Assessor’s 2018 valuation of the Fort Knox gold mine in superior court, ensuring the Borough retained $3,000,000 in disputed taxes. Resolved pending litigation with Corvias Air Force Living LLC and successfully negotiated PILT agreement. Provided significant legal assistance related to COVID-19, including supporting the Mayor’s Office in order to expeditiously facilitate grant programs using CARES Act funds, drafting various policies and protocols for Human Resources and Risk Management, and working through numerous issues of first impression related to powers and services in a pandemic. Oversight of significant school district litigation. Assisted Human Resources with various grievance actions and resolved several workers compensation and subrogation matters through hearings/settlements. Obtained approximately $40,000 in FY20 through PFD garnishments for animal control citations and miscellaneous judgments and approximately $11,000 in FY20 from miscellaneous collection actions.

119


Measure 1. Number of Billable Hours 6400 7533 8000 8000 8000Measure 2. Dollar Value of Billable Hours $1,600,000 $1,883,250 $2,000,000 $2,000,000 $2,000,000Measure 3. Average Turnaround (in days), All Documents Reviewed 2.00 1.00 1.00 2.00 2.00Measure 4. Trainings Presented 13 11 9 6 6Measure 5. Evening Mtg. (hrs) Attended by Attorneys 361.75 297.25 359.50 350.00 350.00Measure 6. Payments for Services by Outside Counsel $64,102 $63,381 $66,639 $135,000 $135,000


Ordinances and Resolutions Reviewed 159 179 139 145 145 For Assembly 25 25 23 25 25 For Mayor and all Borough Depts. Combined 134 154 116 120 120

Contract/Document Review by Type Contracts/Agreements 905 644 493 600 600 Deeds 43 62 64 40 40 Conflicts of Interest 38 34 34 30 30 Grants 88 100 81 70 70 Other 67 149 116 60 60

Average turnaround (in days) of Contract/Documents by Type Contracts/Agreements 2.00 1.00 1.00 2.00 2.00 Deeds 0.00 0.00 0.00 2.00 2.00 Conflicts of Interest 1.00 2.00 1.00 2.00 2.00 Grants 1.00 1.00 1.00 2.00 2.00 Other 2.00 3.00 1.00 2.00 2.00

Top 10 Legal Services Users by % Assembly 11% 10% 8% 8% 8% Assessing 9% 15% 14% 16% 10% Community Planning 13% 12% 14% 13% 13% Digital Services 4% Emergency Operations 8% 7% 10% 6% 7% Finance 11% 9% 5% 5% 5% General Services 4% 4% 4% 4% 4% Human Resources/Risk 18% 17% 25% 22% 25% Mayor 9% 9% 10% 7% 9% Parks and Recreation 5% 3% 4% 4% Public Works 6% 3% 6% 5% Transportation 5%

Board of Equalization Appeals Attended / Findings of Fact and Conclusions of Law Prepared 59 45 47 50 50

* Estimated


Dept: Law


120

Dept: LawDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 652,804 675,726 740,700 740,700 758,600 758,600 Overtime Wages - - 3,670 3,670 3,670 3,670 Temporary Salaries - 2,717 8,570 8,570 8,570 8,570 Benefits 411,422 398,136 446,610 446,610 443,620 443,620 Subtotal: 1,064,226 1,076,579 1,199,550 1,199,550 1,214,460 1,214,460

COMMODITIES Office Supplies 2,097 2,414 3,280 3,280 3,280 3,280 Computer Supplies 1,652 2,115 2,000 2,000 2,000 2,000 Operating Supplies - - - - - - Books and Periodicals 1,588 1,261 4,500 4,500 4,500 4,500 Repair and Maint. Supplies - 75 100 100 100 100 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 5,337 5,865 9,880 9,880 9,880 9,880

CONTRACTUAL SERVICES Professional Services 55,980 50,123 135,000 135,000 135,000 135,000 Communications 90 - 300 300 300 300 Travel 908 1,341 7,500 7,500 7,500 7,500 Professional Dues/Meetings 4,698 4,151 3,970 3,970 3,970 3,970 Training 15,603 14,902 19,900 19,900 19,900 19,900 Advertising, Printing & Binding 50 50 800 800 800 800 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 20,856 22,633 49,180 49,180 43,000 43,000 Subtotal: 98,185 93,200 216,650 216,650 210,470 210,470



GRAND TOTAL: 1,167,748 1,175,644 1,426,080 1,426,080 1,434,810 1,434,810


Fines and Fees 10,000

121


Chief of Staff

Department of Assessing

Assessing

Land Management*

* For current data see: Department of Mayor-Division of Natural Resources Development


PROGRAM BUDGET SUMMARY 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 & businesses 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 and an in-house assessing 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 2022 • Work on a strategic plan for department with phases of implementation. • Implement process improvement efforts to streamline and gain efficiencies. • Continue the efficient and cost effective use of digital data, image files, sketches and historical data. • With support of Digital Services work on incorporating new time saving processes that can be handled within

the powerful Aurora CAMA system for both desk and portable in field applications. • With support of Digital Services implement a new data collection interface for our new next generation Field

Tablets, including, improving on data collection, accuracy and productivity. • With support of Digital Services create an automated Change of Address process that works within the Aurora

CAMA system, and finish up on our re-write of our Sale Data Letter routine for the benefits of rate development and required reporting to the State Assessor (both have been on hold for a few years now).

• Create and implement an on-line exemption application processing and address changes with electronic signatures.

• Continued focus on a training plan for the new Deputy Assessor, new Lead Appraisers, new staff appraisers and office staff in policies and procedures including field operations.

• Investigate the implementation of an appeal filing fee. • Create and integrate into operations a computerized system for the audit and processing of properties with

exempt status to ensure compliance. • Expand the role of the Commercial Appraiser position. Significant Budget Changes • None Previous Year's Accomplishments • Hired a Commercial Appraiser

123

Dept: Assessing

Div: Assessing



2017/18 2018/19 2019/20 2020/21* 2021/22*

Measures Actual Actual Actual Budget Budget

1) % Change in Net Taxable no Oil & Gas 2.15% -5.25% 1.45% 2.12% 2.12%

2) % Change AS 43.56 Oil & Gas 79.00% 1.04% -3.52% 0.51% -0.99%

3) % Change In Total Net Taxable 2.03% -4.72% 1.01% 1.98% 2.00%

4) % Change in Sen Cit/Dis Vet Exempt $ 6.10% 5.95% 5.61% 5.81% 6.00%

Additional

Statistical Accomplishments CY 2017 CY 2018 CY 2019 CY 2020* CY 2021*Local Net Taxable w/o 43.56 Oil & Gas $8,038,878,283 $7,616,708,961 $7,726,993,576 $7,890,654,591 $8,057,782,016

AS 43.56 Oil & Gas $735,113,850 $742,746,640 $716,617,150 $720,267,520 $713,162,220

Total Net Taxable $8,773,992,133 $8,359,455,601 $8,443,610,726 $8,610,922,111 $8,781,548,796

Full Value Determination $10,610,516,700 $10,769,304,441 $10,711,803,576 $10,438,406,217 $10,850,000,000

Sen. Cit./Dis. Vet. # of Applicants 5,795 6,154 6,468 6,787 7,194

Sen. Cit./Dis. Vet. Total Value Exempt $770,953,899 $816,824,063 $862,607,791 $912,691,646 $967,453,145

Ownership Changes 5,166 4,291 5,285 5,934 6,500

Number of Appraisals 21,149 21,393 21,222 32,250 20,000

Number of Appeals Filed 127 144 192 197 198

Number of Appeals Heard by BOE 17 33 25 25 40

Parcels per Appraiser 3,996 4,410 5,515 5,574 5,600

Total Number Taxable Parcels 43,961 44,100 44,121 44,326 45,300

New Construction $191,822,198 $190,501,891 $189,802,876 $360,715,560 $232,745,817

Assessment Ratio 95.13% 93.52% 95.57% 95.77% 95.50%

Date Tax Roll Certified 6/1/17 6/1/18 6/1/19 6/1/20 6/1/20

* 2020/21 Budget & CY 2020 are estimates only.

2018 Includes Supplemental TR #1

2018 Full Value Determination on appeal.

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Dept: AssessingDiv: Assessing


PERSONNEL SERVICES Permanent Salaries 1,460,108 1,407,826 1,714,730 1,710,509 1,630,730 1,630,730 Overtime Wages 71,233 47,430 12,400 12,400 12,400 12,400 Temporary Salaries 6,076 13,169 5,000 5,000 5,000 5,000 Benefits 898,654 755,112 1,034,980 1,032,451 955,090 955,090 Subtotal: 2,436,071 2,223,537 2,767,110 2,760,360 2,603,220 2,603,220

COMMODITIES Office Supplies 5,920 5,362 5,500 5,500 5,500 5,500 Computer Supplies 461 209 1,950 1,950 3,000 3,000 Operating Supplies 565 4,499 1,200 1,200 2,500 2,500 Books and Periodicals 2,482 238 1,030 1,030 1,100 1,100 Repair and Maint. Supplies 190 159 250 250 500 500 Clothing Supplies - - - - 150 150 Motor Fuels and Lubricants 8,256 7,152 9,000 9,000 9,000 9,000 Equipment Parts - - 400 400 400 400 Subtotal: 17,874 17,619 19,330 19,330 22,150 22,150

CONTRACTUAL SERVICES Professional Services 1,350 4,800 14,000 20,750 53,000 53,000 Communications 1,235 536 3,900 3,900 2,300 2,300 Travel 219 306 500 500 500 500 Professional Dues/Meetings 1,465 820 2,000 2,000 2,000 2,000 Training 17,031 7,493 17,100 17,100 16,430 16,430 Advertising, Printing & Binding 4,736 9,584 10,200 10,200 10,000 10,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 24,700 24,600 28,500 28,500 22,850 22,850 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 3,412 26,689 13,400 13,400 13,400 13,400 Subtotal: 54,148 74,828 89,600 96,350 120,480 120,480



GRAND TOTAL: 2,508,093 2,315,984 2,876,040 2,876,040 2,745,850 2,745,850


125




ASSESSING - LAND MANAGEMENT DIVISION

SEE DEPARTMENT OF MAYOR, NATURAL RESOURCES DIVISION FOR CURRENT DATA

127


Measure 1. Number of acres sold/gross sales generated (principal and interest) 38/$205,685 11/$560,200 244/$955,000 0/$0

Measure 2. Number of Leases, Licenses, Easements Issued/Revenue generated (newly created) 23/$25,750 15/$1,500 22/127,280 11/12,000

Measure 3. Total Revenue Generated from Leases, Licenses, Easements In Place $122,022 $14,700 $9,000 $9,000

Measure 4. Number of Personal use timber and gravel licenses issued/revenue generated 44/$2,418 12/$420 20/$1,350 10/$200

Measure 5. Number of Commercial timber and gravel contracts issued/revenue generated 2/$1,065 0/0 0/0 0/0


Number of surveys commissioned/cost 3/$127130 4/$20000 4/$20000 4/$240,000

Number of Title Reports commissioned/cost 0/$0 1/$250 1/$250 1/$250

Number of appraisals commissioned/cost 2/$3,340 15/$22,500 15/$22,500 40/$38,000Number of advertising purchase orders awarded/cost 4/$3,740 3/$20,000 3/$20000 3/$20000

Number of deed of trust accounts in default 3.00 0.00 0.00 1.00 Number of non-judicial and deed in lieu of foreclosures 3.00 0.00 0.00 1.00

Number of applications for licenses/leases/easements received 41 15 20 11

Number of property inspections conducted / #acres inspected 40/20,000 40/20,000 40/20,000 40/20,000

Number of encroachments or trespasses detected/resolved 1/1 10/0 2/4 2/2

Number of environmental assessments contracted/cost 0/$0 1/$43,000 1/$5,000 1/$5,000

LM staff time (hours) in support of other departments 800 1,000 1,200 1,600

Number of mining applications (APMAs) reviewed 25 25 25 30

Number of acres acquired (fee title or lesser interest)/cost 0/$0 1/$0 0/$0 8/$1,300,000

*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 339,249 239,880 344,350 344,350 - - Overtime Wages 3,456 679 8,000 8,000 - - Temporary Salaries 10,558 5,262 24,870 24,870 - - Benefits 195,566 126,643 213,170 213,170 - - Subtotal: 548,829 372,464 590,390 590,390 - -

COMMODITIES Office Supplies 1,562 254 1,560 1,560 - - Computer Supplies 1,051 250 1,000 1,000 - - Operating Supplies 812 1,120 1,370 1,370 - - Books and Periodicals 339 147 580 580 - - Repair and Maint. Supplies - - 300 300 - - Clothing Supplies - - - - - - Motor Fuels and Lubricants 782 284 1,300 1,300 - - Equipment Parts - - 1,000 1,000 - - Subtotal: 4,546 2,055 7,110 7,110 - -

CONTRACTUAL SERVICES Professional Services 23,960 34,320 50,000 50,000 - - Communications 341 121 - - - - Travel - - - - - - Professional Dues/Meetings 981 899 1,600 1,600 - - Training 7,153 8,341 5,590 5,590 - - Advertising, Printing & Binding 14,229 3,575 4,250 4,250 - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 2,650 1,500 6,200 6,200 - - Rent - - - - - - Utilities 150 632 400 400 - - Equipment Leases - - - - - - Other Contractual Services 6,155 35,529 53,450 53,450 - - Subtotal: 55,619 84,917 121,490 121,490 - -



GRAND TOTAL: 608,994 459,436 718,990 718,990 - -

FUNDING SOURCES:General Fund

129

Dept: AssessingDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 1,799,357 1,647,706 2,059,080 2,054,859 1,630,730 1,630,730 Overtime Salaries 74,689 48,109 20,400 20,400 12,400 12,400 Temporary Salaries 16,634 18,431 29,870 29,870 5,000 5,000 Benefits 1,094,220 881,755 1,248,150 1,245,621 955,090 955,090

Subtotal: 2,984,900 2,596,001 3,357,500 3,350,750 2,603,220 2,603,220

COMMODITIES Office Supplies 7,482 5,616 7,060 7,060 5,500 5,500 Computer Supplies 1,512 459 2,950 2,950 3,000 3,000 Operating Supplies 1,377 5,619 2,570 2,570 2,500 2,500 Books and Periodicals 2,821 385 1,610 1,610 1,100 1,100 Repair and Maint. Supplies 190 159 550 550 500 500 Clothing Supplies - - - - 150 150 Motor Fuels and Lubricants 9,038 7,436 10,300 10,300 9,000 9,000 Equipment Parts - - 1,400 1,400 400 400

Subtotal: 22,420 19,674 26,440 26,440 22,150 22,150

CONTRACTUAL SERVICES Professional Services 25,310 39,120 64,000 70,750 53,000 53,000 Communications 1,576 657 3,900 3,900 2,300 2,300 Travel 219 306 500 500 500 500 Professional Dues/Meetings 2,446 1,719 3,600 3,600 2,000 2,000 Training 24,184 15,834 22,690 22,690 16,430 16,430 Advertising, Printing & Binding 18,965 13,159 14,450 14,450 10,000 10,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 27,350 26,100 34,700 34,700 22,850 22,850 Rent - - - - - - Utilities 150 632 400 400 - - Equipment Leases - - - - - - Other Contractual Services 9,567 62,218 66,850 66,850 13,400 13,400

Subtotal: 109,767 159,745 211,090 217,840 120,480 120,480


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: 3,117,087 2,775,420 3,595,030 3,595,030 2,745,850 2,745,850


130

Department of Community Planning

CommunityPlanning

Administration

Chief of Staff

Planning &Zoning

Platting



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, AND WITH 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 support and coordination, accounting, technical support, and clerical services. Major Long-Term Issues and Concerns • Record high workload, including legal nonconforming status, public records requests, code enforcement,

and long-range planning demands, continues to strain the capacity of existing department resources to handle the workload within established deadlines and expectations.

• Potential major changes to current planning and platting actions associated with legal status of lots including possible changes to code, policies and procedures.

• Comprehensive plan elements and other planning documents are outdated and no longer effective due to delayed, postponed and neglected long range planning projects. This continues to hamper current and long-range planning activities, and results in negative impacts to property owners wishing to develop their land. Insufficient resources and lack of adequate staff capacity hinder the department’s ability to update these plans in a comprehensive and timely manner.

• Staff turnover due to workload, combined with difficulties in recruiting qualified personnel leads to frequent and extended vacancies, which further increases workload and exacerbates staffing issues. The addition of another Current Planner position in the department will help mitigate the current planning workload.

• The overwhelming workload and legal deadlines allow insufficient time to provide comprehensive and adequate training to newer staff.

Objectives for FY 2022 • Provide overall direction to the Planning and Zoning Division and the Platting Division on planning and

platting actions and projects. • Continue to provide high quality and timely customer service on over 11,000 customer inquiries, 145

public records requests, and over 1,200 applications received annually. • Continue to conduct efficient administrative public hearings to best serve applicants and the public. • Continue to expand the website by adding more content and making it more user friendly so that the

public can better access and understand planning processes. • Continue to make progress on adding records to the records management system. • Provide education and training opportunities on planning issues for boards and commissions and FNSB

staff. • Continuous review of code and operating procedures to improve service and streamline processes. • Continue to support and promote additional outreach and education activities.

131



DEPARTMENT OF COMMUNITY PLANNING – ADMINISTRATION DIVISION (continued) Significant Budget Changes The significant changes proposed for the FY22 budget are those associated with transferring 2 FTEs (Administrative Assistant III positions) to the FNSB Clerk’s Office to cover the duties associated with clerking most board and commission meetings. Funds associated with the transfer of clerking functions were transferred from the Administration Division to the FNSB Clerk’s Office, including salaries, overtime, benefits, and training for commissioners. Previous Year’s Accomplishments • Conducted 23 administrative public hearings for quick plats, legal nonconforming status, amnesty relief,

and administrative variances. • Provided the first contact for thousands of planning, zoning, subdivision, addressing, code enforcement,

and rural service inquiries received via e-mail, telephone, or in person. • Provided training to boards, commissions, and FNSB staff to better understand state open meeting

requirements, manage public notice procedures, and run more efficient public meetings. • Created, tested, and adjusted for COVID protocols for boards & commissions, including routinely updated

the FNSB website for COVID related information concerning public meetings and procedures. • Began implementation of the new AX records management system for more than 60 years of department

files, including ongoing training on the records management system and records preparation. • Transitioned board and commission meetings and administrative hearings to the Zoom online digital

platform. • Provided department staff and members of the Planning Commission and Platting Board with

professional training that increased their knowledge and skills to better serve the public. • Transitioned boards and commissions webpages to the new FNSB website, including backloading five

years of meeting materials from SharePoint to CivicsPlus.

132


*2017/18 *2018/19 *2019/20 *2020/21 2021/22Performance Measures Actual Actual Actual Budget Budget

Measure 1. Average number of total customer contacts per professional staff member 1,791 1,574 1,027 2,085 2,200

Administrative Statistics

Number of customer contacts by phones (**inbound calls only) 17,000 s14,373 **8,988 8,678 9,000Number of informational queries via website **108 182 228 438 500Number of in-person customer contacts 2,526 2,761 2,076 z400 1,500Total number of customer contacts 19,706 17,316 11,292 9,516 11,000Public Speaking Presentations 22 10 7 2 2Grants and projects administratively maintained 8 7 3 5 4Number of permits taken in for other departments 40 40 453 339 400Public Records Requests fulfilled by Community Planning 121 124 152 140 145

*Based on Calendar Year** New measures broken out/separated that year. sDoes not include calls transferred or to voicemail or when a return call is placed. Driveway Permits and Address Requests zCOVID-19 Related closures and restrictions reduced this number to less than 400 in-person contacts for Calendar Year 2020.

Dept.: Community PlanningDiv.: Administration



134

Dept: Community PlanningDiv: Administration



COMMODITIES Office Supplies 2,662 2,100 1,700 1,700 1,700 1,700 Computer Supplies 3,054 88 1,000 1,000 1,000 1,000 Operating Supplies - 38 250 250 250 250 Books and Periodicals 75 - 100 100 100 100 Repair and Maint. Supplies - - 500 500 500 500 Clothing Supplies - - - - - - Motor Fuels and Lubricants 746 490 1,600 1,600 1,600 1,600 Equipment Parts - - - - - - Subtotal: 6,537 2,716 5,150 5,150 5,150 5,150

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - 180 180 180 180 Professional Dues/Meetings 1,074 676 1,600 1,600 1,600 1,600 Training 5,405 5,985 13,310 13,310 9,310 9,310 Advertising, Printing & Binding - 1,085 100 100 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 400 2,279 2,300 2,300 1,820 1,820 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - - - - - - Subtotal: 6,879 10,025 17,490 17,490 13,010 13,010



GRAND TOTAL: 376,214 401,819 620,930 620,930 439,560 439,560

FUNDING SOURCE:General Fund RevenuesApplication & Publication Fees 5,060

135




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 Planning and Zoning 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 also responsible for managing the floodplain, including issuing floodplain permits, and performing transportation planning, including administering the local planning authority approval for DOT highway projects. Major Long-Term Issues and Concerns • Frequent turnover of code enforcement and current planning positions due to workload continues to be

a major concern. Recruitment for these highly demanding professional positions is challenging and finding qualified candidates continues to be very difficult. The two FNSB Current Planners were hired in February and December of 2019. The addition of another Current Planner position will help more effectively distribute the permitting duties and balance the workload. Regular turnover results in the continual re-training, high recruitment costs and loss of institutional knowledge which is a continuing drain on department resources.

• The vacancy of the code enforcement officer position for four months left the borough without any personnel to conduct code enforcement duties. A new code enforcement officer was hired in March of 2021. With a single code enforcement officer position, the division/department lacks adequate resources to inspect and address code enforcement complaints in a timely manner and effectively manage the code enforcement case load of approximately 400 open land use violation cases; approximately half of which are difficult and time-consuming junkyard violations..

• With only one long-range planner who is frequently required to perform current planning duties, the division lacks the staff resources to effectively meet the demand for long-range planning actions.

• Potential major changes to permitting and current planning actions associated with lot legality issues including possible changes to code, policies, and procedures.

• Changes to state licensing practices and on-going transportation projects have resulted in a significantly increased pending current planning workload of conditional use permits for daycare facilities and transportation project variances.

• Increased focus on compliance by lending institutions and an all-time high number of refinance loans resulting in increasing numbers of requests for legal nonconforming status, amnesty, and other compliance methods.

• More extensive education and outreach in the community is needed on the basics of zoning and the need for land use permits and flood plain permits.

Objectives for FY 2022 • Timely processing of the projected current planning and permitting caseload including 210 zoning

permits, 80 floodplain permits, 4 rezones, 15 conditional uses, 20 variances, 170 legal nonconforming status determinations, and 13 amnesty requests.

• Continue work on three grant funded long range planning projects: the Comprehensive Road Plan, the Comprehensive Trails Plan, and the Land-Suitability Analysis update.

• Adoption of the Fairbanks Downtown Plan. • Develop new processes and procedures to efficiently and effectively implement potential code

amendments and policy changes related to determination of lot legality status. • Manage code enforcement cases by seeking voluntary compliance, issuing citations, and managing the

contract for towing and clean-ups. • Complete the Tanana River / Salcha Flood Study with an updated FEMA effective model for the Tanana

River Floodway through the Tanana River Floodway Study and update flood hazard maps through the FEMA submittal process.

137



DEPARTMENT OF COMMUNITY PLANNING – PLANNING AND ZONING DIVISION (continued) Objectives for FY 2022 (continued)

• Continue work on several major transportation plans, including the Non-Motorized Transportation Plan,

Road Service Area/Road Standards Manual, and Road/Rail Crossing Reduction Project, and the Metropolitan Transportation Plan (MTP).

• Complete development of a GIS database of complete zoning history, which will assist the public and significantly reduce the staff time involved in researching legal non-conforming status requests.

• Verify updated flood insurance rate maps (FIRMs) and letters of map changes (LOMCs) are aligned with the parcel layer in GIS.

• Serve as staff to FAST Planning including upgrade of the Travel Demand Forecasting Model and work on various transportation plans.

Significant Budget Changes The Planning Division budget includes 1 additional FTE for a Current Planner III, which was a transfer of an FTE (the vacant Grants Coordinator position) from the Mayor’s Office to enable the Planning Division to keep up with the demand by the public for current planning and permitting services, and an associated reduction of overtime. Transferring 2 FTEs (Administrative Assistant III positions) to the FNSB Clerk’s Office to cover the clerking duties for most board and commission meetings also resulted in the transfer of associated funds from the Planning and Zoning Division to the FNSB Clerk’s Office, including computer supplies and meeting support for the Planning Commission. Previous Year’s Accomplishments • Processed 206 zoning permits, 162 legal nonconforming status requests, 73 flood zone permits, 6

rezones, 15 conditional uses, and 9 variances, resulting in record or near record high current planning workload.

• Transitioned from paper applications to primarily electronic intake of permit applications. • Processed four Title 18 ordinance amendments including principal buildings, amnesty criteria, appeals

hearing officer, and GWP alternate compliance method. • Began long range planning projects for two elements of comprehensive plan (Comprehensive Road

Plan and Comprehensive Trails Plan) and an updated Land-Suitability Analysis, under grants from the Office of Local Defense Communities Cooperation (OLDCC).

• Updated Title 15 Floodplain Management Regulations and adopted the updated Chena Slough area flood maps, removing 479 structures from the high-risk flood zone.

• Concluded the 2020 Census after three years of work. • Published four editions of the Community Research Quarterly (CRQ). • Participated in the development of several major transportation plans, including the Non-Motorized

Transportation Plan, Road Service Area/Road Standards Manual, and the Road/Rail Crossing Reduction Project.

• The 2009 FEMA Community Action Visit (CAV) was officially closed out in September 2020. • Assisted the Emergency Management Department complete the Multi-Jurisdictional Hazard Mitigation

Plan (HMP), conduct community outreach, and facilitate the plan adoption process. • Initiated a contract for code enforcement vehicle towing and clean-up in public rights-of-way.

138


*2017/18 *2018/19 *2019/20 *2020/21 2021/22Performance Measures Actual Actual Actual Budget Budget

Measure 1. Percent of new construction picked up by the 50% 35% 25% 66% 40% Assessing Department that obtained a flood-plain permit, within the Special Flood Hazard Area

Measure 2. Increase in following on Department social media 159% 5% 12% 1% 10% page

Planning Statistics

Rezones 6 8 2 6 5Conditional Use Permits 24 14 5 15 15Variances - Planning Commission Hearing 2 0 4 9 20Appeals of Admin Decisions 4 4 3 2 3Zoning Permits 279 262 196 206 210Floodplain Permits 55 101 103 68 80FEMA Letters of Map Amendment (Assisted clients) 222 213 220 315 280Legal Non-Conforming (use/structure/lot size)(Grandfather Rights) 194 133 163 162 170Title 18 Changes/Amendments heard by the Planning Commission 8 2 4 5 4Planning Commission Work Sessions 15 5 8 6 8Number of Community Outreach Events, Presentations and Surveys 41 55 42 9 20Comprehensive Plan Amendments or Newly Adopted Elements 1 0 1 0 1

Additional StatisticsCode Violations: a. Number of Complaints Received 215 137 160 140 150 b. Total Open Cases 288 351 399 418 390 c. Cases Closed 167 27 43 36 40 d. Percentage of Total Cases Closed 58% 8% 11% 9% 11%Number of Open Violations of Floodplain Management 46 200 225 262 250 RegulationsNumber of Open Floodplain Management Violations Brought into 6 10 28 28 30 Compliance

*Based on Calendar Year


Dept.: Community PlanningDiv.: Planning and Zoning


140

Dept: Community PlanningDiv: Planning and Zoning


PERSONNEL SERVICES Permanent Salaries 483,329 526,249 571,230 571,230 647,000 647,000 Overtime Wages 21,475 11,551 13,000 13,000 11,000 11,000 Temporary Salaries 54,553 31,142 40,000 40,000 40,000 40,000 Benefits 297,176 290,936 353,350 353,350 385,780 385,780 Subtotal: 856,533 859,878 977,580 977,580 1,083,780 1,083,780

COMMODITIES Office Supplies 3,878 3,336 4,100 4,100 3,600 3,600 Computer Supplies 3,584 2,516 2,900 2,900 200 200

Operating Supplies - 846 100 100 100 100 Books and Periodicals 1,109 366 800 800 900 900 Repair and Maint. Supplies - - - - - - Clothing Supplies - - 300 300 700 700 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 8,571 7,064 8,200 8,200 5,500 5,500

CONTRACTUAL SERVICES Professional Services 4,819 - 5,000 5,000 5,000 5,000 Communications 31 37 100 100 100 100 Travel 6,965 5,093 1,000 1,000 1,000 1,000 Professional Dues/Meetings 5,236 2,995 6,850 6,850 3,350 3,350 Training 14,310 10,896 16,610 16,610 16,610 16,610 Advertising, Printing & Binding 2,839 3,380 4,200 4,200 4,200 4,200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 26,039 10,410 18,210 18,210 18,210 18,210 Subtotal: 60,239 32,811 51,970 51,970 48,470 48,470



GRAND TOTAL: 928,293 901,404 1,042,910 1,042,910 1,142,910 1,142,910

FUNDING SOURCE: General Fund Revenues Application & Permit Fees 45,000

141



PROGRAM BUDGET SUMMARY 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 FNSB Code of Ordinances, providing for the orderly creation of new lots, new public utility easements, and new roads and their naming, including the vacation of old unused rights-of- way and other designated public access throughout the Borough. This helps ensure accurate land surveys and promotes an adequate and efficient road system. Major Long-Term Issues and Concerns

• Determination of the legal status of thousands of lots in the Borough is very difficult and time-consuming, as many were created by a series of deeds. It will require considerable effort by the Platting Division, in addition to other divisions and departments, to create a database that can more efficiently and effectively identify legally created lots.

• Frequent turnover of Platting Officer positions is problematic. Recruitment for these highly technical positions is challenging and finding qualified candidates continues to be very difficult. One of the three FNSB Platting Officers was recently hired in September 2020; the other Platting Officers were hired in September 2019 and April 2012.

• Continued analysis and education of subdivision road access requirements and road standards is essential in promoting safe and practical subdivision development.

• Continued subdivision development is expected with the F-35 Joint Strike Fighter program for Eielson Air Force Base, the Interior Gas Utility pipeline development, and expansion of the North Pole water system.

Objectives for FY 2022 • Timely processing of the projected caseload of 137 platting applications, including preliminary

plats, final plats, quick plats, modification plats, waiver plats, extensions, street renaming requests, Title 17 variances, road construction exemptions, appeals, and right-of-way vacations.

• Continue to provide professional, high quality customer service and timely response to the public and developers regarding potential subdivision development, Title 17 regulations, legal access, land title, surveying, and land related issues.

• Continue to provide professional Title 17 interpretation to both customers and developers, during pre- application conferences, in order to minimize preliminary application revisions and review time.

• Continue to utilize available technology platforms such as Zoom and Microsoft Teams to provide an effective alternative and added enhancement to face-to-face customer service and public meetings.

• Continue 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 work with stakeholder groups, including surveyors, to initiate amendments to Title 17 to clarify, simplify, streamline and improve platting processes for the public.

• Continue to coordinate with other borough departments and agencies to facilitate a more efficient and effective plat review process.

• Continue to utilize online training opportunities to increase the knowledge and skills of the Community Planning department, other borough departments, and the Platting Board.

143



DEPARTMENT OF COMMUNITY PLANNING – PLATTING DIVISION (continued)

Objectives for FY 2022 (continued) • Update and further incorporate new platting standard operating procedures (SOP's), to promote

more efficient staff workflow and conserve borough institutional knowledge. • Strategize options for creating and maintaining an organized system using Aurora and ArcGIS

that helps streamline the research needed to determine which lots were not legally created and which were created by waiver, and if created by waiver, determine whether the waiver is void due to subsequent deed split or subdivision.

Significant Budget Changes Transferring 2 FTEs (Administrative Assistant III positions) to the FNSB Clerk’s Office to cover the clerking duties for most board and commission meetings also resulted in the transfer of some associated funds from the Platting Division to the FNSB Clerk’s Office, including meeting support for the Platting Board. Previous Year's Accomplishments • Developed Community Planning Policy 2020-001 that interprets FNSB Code 17.56.010(F),

which prohibits direct lot access onto major collector or arterial roadways except under specific circumstances and clarifies the required elements necessary to allow access.

• Processed 128 platting applications in calendar year 2020, including preliminary plats, final plats, quick plats, modification plats, waiver plats, extensions, street renaming requests, Title 17 variances, and right- of-way vacations.

• Increased staff knowledge and skills by attendance at professional development training opportunities and educational courses.

• Conducted 106 pre-application conferences to assist applicants with their platting applications.

144


*2017/18 2018/19 *2019/20 *2020/21 *2021/22Performance Measures Actual Actual Actual Budget Budget

Measure 1. Average number of preliminary plats processed per Platting Officer 13 9 18 8 9Measure 2. Average number of quick plats processed per Platting Officer 11 15 19 20 10Measure 3. Percentage of plats requesting one or more variances 64% 48% 41% 78% 60%Measure 4. Average number of days from preliminary plat submittal to Platting Board approval 66 62 70 60 60Measure 5. Percentage of preliminary plats approved within 60 days of complete application 97% 97% 92% 95% 97%Measure 6. Percentage of preliminary plats having had a pre-application conference 77% 82% 85% 97% 98%

Platting Statistics

Number of Quick Plat Applications 32 38 29 39 30Number of Preliminary Subdivision Applications 35 18 28 5 17Number of Preliminary Replat Applications 4 3 2 6 6Number of Modifications to Plats with Preliminary Approval 1 7 3 4 3Number of Preliminary Plat Extensions 6 6 4 5 4Number of Variance Applications 30 28 16 14 15Number of Vacation Applications (ROW & PUE) 1 2 2 9 10Number of Pre-application conferences conducted 71 80 84 106 100Number of Appeals 0 0 3 3 2Number of Title 17 Amendment Ordinance heard by Platting Board 0 1 1 0 0Number of Final Plats Applications 22 60 61 43 50Number of Final Plats Recorded 47 50 87 36 45Total Number of Final Plat Lots Created 310 324 315 124 170

*Based on Calendar Year


Measures & Statistical AccomplishmentsDiv.: Platting

Dept.: Community Planning

146

Dept: Community PlanningDiv: Platting


PERSONNEL SERVICES Permanent Salaries 276,388 262,863 273,590 273,590 278,000 278,000 Overtime Wages 12,786 18,973 8,190 8,190 8,190 8,190 Temporary Salaries - - - - - - Benefits 174,105 147,879 168,790 168,790 166,280 166,280 Subtotal: 463,279 429,715 450,570 450,570 452,470 452,470

COMMODITIES Office Supplies 1,980 1,716 1,500 1,500 1,500 1,500 Computer Supplies - - 100 100 100 100

Operating Supplies 270 - 100 100 100 100 Books and Periodicals - - 100 100 100 100 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,250 1,716 1,800 1,800 1,800 1,800

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 1,210 9 190 190 190 190 Professional Dues/Meetings 2,232 1,780 2,660 2,660 460 460 Training 4,782 865 6,420 6,420 6,420 6,420 Advertising, Printing & Binding 1,027 2,371 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 1,955 1,300 2,500 2,500 2,500 2,500 Subtotal: 11,206 6,325 12,770 12,770 10,570 10,570



GRAND TOTAL: 476,735 437,756 465,140 465,140 464,840 464,840

FUNDING SOURCE:Application & Plat Fees 115,830

147

Dept: Community PlanningDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 991,747 1,039,441 1,206,270 1,206,270 1,183,890 1,183,890 Overtime Wages 36,399 34,591 31,190 31,190 24,090 24,090 Temporary Salaries 58,638 35,242 44,000 44,000 44,000 44,000 Benefits 595,826 569,397 744,980 744,980 705,670 705,670 Subtotal: 1,682,610 1,678,671 2,026,440 2,026,440 1,957,650 1,957,650

COMMODITIES Office Supplies 8,520 7,152 7,300 7,300 6,800 6,800 Computer Supplies 6,638 2,604 4,000 4,000 1,300 1,300 Operating Supplies 270 884 450 450 450 450 Books and Periodicals 1,184 366 1,000 1,000 1,100 1,100 Repair and Maint. Supplies - - 500 500 500 500 Clothing Supplies - - 300 300 700 700 Motor Fuels and Lubricants 746 490 1,600 1,600 1,600 1,600 Equipment Parts - - - - - - Subtotal: 17,358 11,496 15,150 15,150 12,450 12,450

CONTRACTUAL SERVICES Professional Services 4,819 - 5,000 5,000 5,000 5,000 Communications 31 37 100 100 100 100 Travel 8,175 5,102 1,370 1,370 1,370 1,370 Professional Dues/Meetings 8,542 5,451 11,110 11,110 5,410 5,410 Training 24,497 17,746 36,340 36,340 32,340 32,340 Advertising, Printing & Binding 3,866 6,836 5,300 5,300 5,300 5,300 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 400 2,279 2,300 2,300 1,820 1,820 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 27,994 11,710 20,710 20,710 20,710 20,710 Subtotal: 78,324 49,161 82,230 82,230 72,050 72,050



GRAND TOTAL: 1,781,242 1,740,979 2,128,980 2,128,980 2,047,310 2,047,310

FUNDING SOURCES: General Fund Revenues Application & Publication Fees 165,890

148


Community Planning Fees

Zoning Service a

Rezone (reduced fee) b $1,000.00Conditional Use Permit (CUP) 800.00 Conditional Use Permit with Supplementary Regulations in FNSBC 18.96 1,000.00 Telecommunications Tower CUP 2,000.00

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

Variance/Highway Variance (fee waived) c 1,000.00 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

Renoticing Fee h 200.00 Appeals 400.00

Legal Non-Conforming (Grandfather Rights) d without Hearing 50.00

Legal Non-Conforming (Grandfather Rights) d with Hearing 50.00 Amnesty Relief without Hearing 50.00 Amnesty Relief with Hearing 200.00

Zoning Service a (continued)Mobile Home Park Permits

Mobile 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 a

Preliminary Plat and Replat $850.00 plus $100.00/per lot

Waiver $750.00 plus $75.00/per lot

Public ROW Vacation Plat 500.00 Public Utility Easement (P.U.E.) Vacation (for each vacation) 75.00 Preliminary Plat Variance (for each variance) 550.00 Road Construction Exemption (FNSBC 17.56.065.C) 100.00 Final Plat $400.00 plus $100.00/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 $400.00 plus $100.00/per lotModifications of Approved Plats (reduced fee) e 400.00 Extensions of Time on Approved Plats 200.00 Renoticing Fee f 100.00 Appeals 400.00 Street Renaming 200.00 Street Renaming for the Purpose of Health and Safety No ChargeHistory of Subdivision Regulations CD 15.00

User Fee Schedule

149


Community Planning (Continued) FeesAdmin Fees Non-Profit/Journalistic Public Agencies All Other

Title 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 Electronic Recording Fees (plats and other documents) Actual Cost

GIS Data Non-Profit/Journalistic Public Agencies All OtherStandard GIS Data Package g $75.00 No Charge $150.00Imagery-Varied Datasets g 125.00 No Charge 250.00 Imagery-2012 Pictometry Mosaic g 125.00 No Charge 250.00 Imagery-2017 Pictometry Mosaic h 125.00 No Charge 250.00

Imagery-2020 Pictometry Mosaic h 125.00 No Charge 250.00 LIDAR-2010 LAS Point Data h 125.00 No Charge 250.00 LIDAR-2017 LAS Point Data h 125.00 No Charge 250.00

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 i 300.00

Explanations

a. Refunds only allowed if application was accepted in error by Fairbanks North Star Borough staff or if the application iswithdrawn within one (1) business day of the application submittal.

b. No fee if rezoning a split zone parcel or rezoning a GU property to an appropriate residential zone if the rezone encompasses at least thirteen (13) acres or five (5) or more contiguous lots.

c. No fee for Highway Project Variance requested by private property owners if AKDOT and Public Facilities did not fulfill theirstatutory responsibility of obtaining a variance.

d. No fee for Grandfather Rights Affirmation within one year of a rezone or code changes to setbacks or use.

e. 50% fee reduction for Quick Plats.

f. If postponed at the request of the applicant after the original notice was issued or if the applicant makes a substantial change to the application materials that necessitates renoticing.

g. Available via download or FNSB-provided USB storage.

h. Available via customer-provided external storage device.

i. If the public notice sign is lost, stolen or otherwise not returned, the applicant forfeits their deposit.

150

Department of Digital Services(Formerly Computer Services)

Information Integration*

DigitalServices

Administration

Chief of Staff

TechnologySupport

Geographic Information

Systems

Network Operations

Network Services**

** For current data see Network Operations and Technology Support* Formerly Application Support Services

t



DEPARTMENT OF DIGITAL SERVICES – ADMINISTRATION DIVISION MISSION\Program Description THE MISSION OF THE DIGITAL SERVICES DEPARTMENT IS TO PROVIDE A RELIABLE AND COST-EFFECTIVE INFORMATION TECHNOLOGY INFRASTRUCTURE AND A LEADING GIS PROGRAM TO THE BOROUGH GOVERNMENT. This department furthers the mission of the Borough by designing, maintaining and supporting information technology (IT) in its many forms: moving data (network, including internet), ensuring data integrity, maintaining and installing servers, security, telephones (both desktop and mobile), creating and maintaining applications, staff support and serving as a technical liaison for vendor supported systems. THE MISSION OF THE ADMINISTRATION DIVISION IS TO PROVIDE LEADERSHIP AND ADMINISTRATIVE SUPPORT FOR THE DEPARTMENT OF DIGITAL SERVICES. This division provides for the: management of department resources; direction of planning, implementation and operations of enterprise IT and GIS systems; management of emergency and business operations to improve cost effectiveness, service quality and public service. Additionally, this division reviews hardware, software and data acquisitions and maintenance contracts as well as pursues master licensing agreements to capitalize on economies of scale. It also defines and communicates Borough plans, policies and standards for acquiring, implementing and operating IT systems. Major Long-Term Issues and Concerns • Continue the ApplicationXtender implementation project to provide for effective access to the Borough’s

electronic records to staff and the public. • Replacement of the property tax system with commercial, off the shelf, long term supportable system. • Continue improving the design & implementation of a more resilient IT network infrastructure that can sustain

existing systems and lay the foundation for anticipated growth and changes over the next five years. • Maintain ability of Digital Services Department to provide timely and effective response to departments

requirements within an increasingly dynamic technology environment. • Supervise recruitment, development, retention, and organization of all IT staff in accordance with Borough

budgetary objectives and personnel policies to support Borough mission. Objectives for FY 2022 • Continue to assist with the hiring and training as needed to fill any department positions. • Identify opportunities for the appropriate and cost-effective investment in IT systems and resources, including

staffing, consultants, sourcing, purchasing, and in-house development. • Continue several ongoing projects to consolidate and streamline IT operations for the Borough. • Complete implementation of a comprehensive system to provide data security to identify, protect, log, and alert

attempts against the IT infrastructure and data from cyberattacks and insider threats. • Oversee the implementation of a replacement property tax system to ensure effective, sustainable support. • Develop, monitor, and coordinate the department fiscal budget. • Provide leadership and management direction to the entire department. • Ensure compliance with Borough ordinances and policies and applicable state and federal laws. • Continue providing staff training and awareness across the Borough on cyber security issues. Significant Budget Changes • The FY 2022 budget reflects longevity adjustments and benefit rate changes.

Previous Year’s Accomplishments • Initiated the implementation and supported the shift from FNSB.US to FNSB.GOV. • Worked with department staff to complete the 2020 National Cyber Security Review. • Finished the reorganization and rebranding of the Computer Services Department to the Digital Services

Department to better reflect the role of the department’s support of the Borough mission as well as provide a structure for enabling future IT changes.

• Continued to implement services of the Multi-State Information Sharing & Analysis Center to improve protection of and information flow on ongoing security threats to the Borough’s IT infrastructure.

• Provided oversight to several multi-departmental projects: The election solutions for the Clerk’s Office, new Road Service Area Commissioner’s dashboard, CARES Act Funding system and the new hosted website.

• Developed, monitored, and coordinated the department’s fiscal budget. • See specific Digital Services Divisions for additional narratives. See Digital Services Divisions for measures and statistical accomplishments

151


Dept: Digital ServicesDiv: Administration


PERSONNEL SERVICES Permanent Salaries 213,264 198,022 208,140 208,140 211,710 211,710 Overtime Wages 7 12 - - - - Temporary Salaries 13,341 1,151 2,200 2,200 2,200 2,200 Benefits 105,079 114,436 124,860 124,860 123,190 123,190 Subtotal: 331,691 313,621 335,200 335,200 337,100 337,100

COMMODITIES Office Supplies 1,464 774 1,400 1,400 1,400 1,400 Computer Supplies 204 1,188 1,000 1,000 1,000 1,000 Operating Supplies - - - - - - Books and Periodicals 425 - 100 100 100 100 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,093 1,962 2,500 2,500 2,500 2,500

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 25 5 100 100 100 100 Travel 46 - - - - - Professional Dues/Meetings - - 150 150 150 150 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 21 - - - - - Subtotal: 92 5 250 250 250 250



GRAND TOTAL: 333,876 315,588 337,950 337,950 339,850 339,850

FUNDING SOURCE:General Fund Revenues

153




DEPARTMENT OF DIGITAL SERVICES – GEOGRAPHIC INFORMATION SYSTEMS DIVISION

MISSION\Program Description

THE MISSION OF THE GEOGRAPHIC INFORMATION SYSTEMS (GIS) DIVISION IS TO ADVANCE THE BOROUGH’S GIS PROGRAM BY ENHANCING BOROUGH BUSINESS PROCESSES AND DECISION-MAKING FUNCTIONS THROUGH GIS TECHNOLOGY AND DATA. The GIS Division manages the Borough’s GIS program by coordinating the acquisition and development of geo-spatial data and delivering it via leading GIS platforms. The Borough’s GIS program provides technical GIS support, directs the Borough’s GIS training, and provides advanced geospatial analysis in support of Borough initiatives.

Major Long-Term Issues and Concerns

• Acquire sufficient funding to staff the division to meet demand for GIS services, maintain necessary ITinfrastructure, continue required contractual services, and procure current digital imagery, cartographicproducts, terrain models and elevation data.

• Continue implementation of Land Records Mapping technologies to ensure the spatial integrity and optimalalignment of the Borough’s mapping datasets to their true locations on the ground.

• Continue staff education and training to maintain expertise in critical knowledge areas paralleling evolving GIStechnologies, advancing software, regulatory mandates and Borough initiatives.

• Support the Borough’s effort to ensure compliance to Federal Flood Plain management standards.


• Working with the Community Planning Department, complete zoning development project to recreate a digitalrepresentation of the Borough’s complete zoning history.

• Continue to advance the Land Records Mapping Realignment project by completing the portions of the projectcovering the North Pole and Chena Hot Springs areas of the Borough’s Parcel map.

• Develop a strategy for standardizing the Borough’s Land Records Mapping requirements across the multipledepartments; Parcels, Easements, Leases and Borough Lands via Assessing & Land Management, Zoningand Platted Subdivisions via Community Planning and Road Service Areas via Rural Services.

• Continue to enhance the accessibility of the Borough’s GIS to the public, as well as Borough staff, by expandingthe use of the Borough’s evolving WebGIS platform.

• Transition Borough's on-premise WebGIS platform to Borough’s new .GOV Active Directory domain.• Modernize the Borough’s imagery datasets into Mosaic Datasets for optimal storage, alternative usage and

increased accessibility.• Continue developing the automation of processes and workflows required for administration of the Borough’s

GIS program and the management of the geospatial data’s content, metadata, updates and distribution tosupport Borough mission.


• The FY 2022 budget reflects longevity adjustments, benefit rate changes and known contract increases.


• Processed and published the spring 2020 Pictometry aerial photography and building outlines. Overseedistribution to Borough staff, other agencies, and the public.

• Worked with the Clerk’s Office to roll out three new GIS based election solutions: Find My Representative, FindMy Polling Place, and Election Results.

• Provided support for the public front end for the all-digital CARES act funding program system.• Coordinated with Rural Services for the deployment of a new Service Area Commissioner’s dashboard.• Brought forward the FNSB Extension in conjunction with the latest version of ArcGIS Desktop and Engine.• Provided support to the Solid Waste Division for transfer site mapping. Prepared FNSB GIS webpages and

WebGIS content to coincide with Borough’s new website and online branding efforts.• Created an imagery inventory workflow to highlight what imagery needs to be scanned and georeferenced.• Developed advanced workflows for improving geometric accuracy and integrity of parcel related features.• Redrafted Borough land record features directly from recorded descriptions, covering portions of the densely

subdivided areas of Borough in support of the Land Records Mapping Realignment project.

155


Measure 1: Percent of departments using GIS 95% 95% 95% 95% 95%

Measure 2: Aurora installations 168 200 418 300 300

Measure 3: Local ArcGIS installations 203 250 404 300 300

Measure 4: Online GIS user accounts managed 257 260 270 280

Measure 5: Number of page views of GIS Website 63,200 68,700 67,000 74,000 75,000

Measure 6: Number of web apps deployed 9 11 140 150

Measure 7: Number of vector layers published in the catalog 161 160 172 170

Measure 8: Number of raster layers published in the catalog 48 50 51 52


Base Map Tasks Issue DetailsNumber of Base Map Tasks Opened 444 335 906 900 800

(Edits to parcels, annotation, or easements)Number of Base Map Tasks Closed 392 366 794 800 800 Mean age (in days) of closed issues 34 39 14 80 60 Mean labor hours spent on closed issues 4.4 4.7 4.6 4.5 4.5 Number of Base Map tasks open more than 17 23 86 120 140

6 months at any time in FY

GIS Support Issue DetailsNumber of GIS Support Issues Opened 231 195 180 200 200

(Coordination, data edits, tech & project support, training)Number of GIS Support Issues Closed 253 201 167 150 200 Mean age (in days) of closed issues 332 205 180 150 150 Mean labor hours spent on closed issues 26.1 19.5 40.0 30.0 40.0 Number of GIS Support issues open more than 204 188 187 190 200

6 months at any time in FY

*Estimated


Dept: Digital ServicesDiv: Geographic Information Systems


156

Dept: Digital ServicesDiv: Geographic Information Systems

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22 Div: Geographic Information SystemsActual Actual Approved Revised Recommended Approved

PERSONNEL SERVICES Permanent Salaries 190,460 213,636 256,410 254,909 260,380 260,380 Overtime Wages 37 780 4,000 4,000 4,000 4,000 Temporary Salaries 8,352 26,796 - - - - Benefits 123,583 117,435 155,990 155,091 153,600 153,600 Subtotal: 322,432 358,647 416,400 414,000 417,980 417,980

COMMODITIES Office Supplies 217 12 600 600 600 600 Computer Supplies 416 386 1,200 1,200 1,200 1,200 Operating Supplies - - - - - - Books and Periodicals 412 253 100 100 100 100 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - 200 200 - - Equipment Parts - - - - - - Subtotal: 1,045 651 2,100 2,100 1,900 1,900

CONTRACTUAL SERVICES Professional Services 464 - - - - - Communications - 25 - - - - Travel (44) - - - - - Professional Dues/Meetings - - 180 180 - - Training 13,360 7,621 15,480 15,480 15,480 15,480 Advertising, Printing & Binding 25 - 100 100 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - 325 350 350 - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 76,697 148,562 123,800 126,200 134,530 134,530 Subtotal: 90,502 156,533 139,910 142,310 150,110 150,110



GRAND TOTAL: 413,979 515,831 561,850 561,850 573,430 573,430


*GIS was previously in both Community Planning Admin and Community Planning Platting

157




DEPARTMENT OF DIGITAL SERVICES – INFORMATION INTEGRATION DIVISION MISSION\Program Description THE MISSION OF THE INFORMATION INTEGRATION DIVISION IS TO PROVIDE RELIABLE AND COST-EFFECTIVE TECHNOLOGY SOLUTIONS TO THE BOROUGH GOVERNMENT. This division facilitates the use of technology by developing and supporting custom software, serving as technical liaison for vendor-supported systems, and implementing modern technologies to enable efficient Borough-wide business processes. Major Long-Term Issues and Concerns • Recruit and retain sufficient personnel with needed skill sets to support current and future technologies. • Continuing implementation of modern technologies for simplifying communication with citizens and

automating applicable Borough services while increasing responsiveness and efficiency. • Securely open and enhance information sources to better serve the public and Borough employees. • Replace legacy information systems that are costly to support and maintain. Objectives for FY 2022 • Implement an enterprise-wide case management software system to enhance our citizen issue response

times by using a modern platform that supports integration into the Microsoft 365 platform. • Continue the integration of the ApplicationXtender records management system into all Borough

departments and securely enable access to public information and record sources. • Extend the SharePoint Online platform by using Power Automate technologies to reduce the use of email

and to streamline inter-department workflows. • Complete the implementation of the Borough’s property tax management system with a vendor supported

software package that fully integrates with the existing Aurora CAMA system. Significant Budget Changes • The FY 2022 budget reflects longevity adjustments and benefit rate changes. • Increased costs to support Identity management services to effectively audit and control all critical

systems access. Previous Year’s Accomplishments • Transitioned TACS application hardware maintenance and support to dedicated hosting environment

ensuring reliable access to a mission critical system. • Migrated to CivicEngage web application platform to modernize the Borough’s public web presence and

give teams an intuitive content management process. • Migrated Air Quality and NeoGOV administrator web applications to the Microsoft Azure enterprise cloud

platform. • Helped Implement the CARES Act web application giving citizens and business owners an effective tool

to help financially recover from the impacts of the COVID19 pandemic.

159


Measure 1: Percent of total programming time spent creating 45% 45% 47% 52% 53% new solutions and providing enhancements to existing solutions.

Measure 2: Number of issues closed in FY 686 840 720 830 930

Measure 3: Aurora installations 158 180 180 230 250

Measure 4: ArcGIS desktop installations 183 189 190 220 240

Measure 5: ONESolution desktop installations 167 190 200 210 210

Measure 6: Encompass active users 76 90 100 80 100

Measure 7: Encompass documents viewed 35,327 50,000 67,119 52,000 75,000

Measure 8: Public Website page views 1,667,000 1,700,000 2,013,166 2,085,000 n/a**


Issue Backlog DetailNumber of issues open more than 6 months at any time in the FY 486 500 550 550 550Number of issues open at end of the FY 421 450 475 475 475Mean age (in days) of issues closed in the FY 140 150 140 140 140

Issue Type DetailNumber of issues responding to Consulting Requests 117 134 70 100 130Number of issues relating to Database Support 104 125 96 110 140Number of issues requesting Modification of Existing Code Base 209 216 148 200 200Number of issues requiring New Code Generation 92 90 78 140 120Number of issues relating to Installation/configuration 196 294 188 250 250

Encompass Electronic Records SupportEncompass active records repositories (Apps) 40 50 68 78 78 Encompass document searches 19,244 23,501 21,553 20,000 40,000 Encompass pages viewed 713,990 798,492 986,005 900,000 1,000,000

Public Website SupportPages available 300 415 350 300 325 Documents in the system 12,000 13,600 14,000 10,000 11,000

*Estimated** System moved to cloud service


Dept: Digital ServicesDiv: Information Integration


160

Dept: Digital ServicesDiv: Information Intergration


PERSONNEL SERVICES Permanent Salaries 680,652 743,628 880,360 862,174 856,060 856,060 Overtime Wages - - - - - - Temporary Salaries 5,707 - - - - - Benefits 401,766 378,019 527,340 516,446 497,370 497,370 Subtotal: 1,088,125 1,121,647 1,407,700 1,378,620 1,353,430 1,353,430

COMMODITIES Office Supplies 3,808 1,080 2,000 2,000 2,000 2,000 Computer Supplies 2,102 1,213 8,000 8,000 8,000 8,000 Operating Supplies - - - - - - Books and Periodicals 820 486 600 600 600 600 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 6,730 2,779 10,600 10,600 10,600 10,600

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 100 100 100 100 Travel 1,678 - 50 50 50 50 Professional Dues/Meetings - - - - - - Training 33,912 11,291 41,380 41,380 41,380 41,380 Advertising, Printing & Binding - 162 100 100 100 100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 258,372 302,122 334,700 334,700 344,700 344,700 Subtotal: 293,962 313,575 376,330 376,330 386,330 386,330


CAPITAL OUTLAY Controlled Assets 3,711 851 - 29,080 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 3,711 851 - 29,080 - -

GRAND TOTAL: 1,392,528 1,438,852 1,794,630 1,794,630 1,750,360 1,750,360


161




DEPARTMENT OF DIGITAL SERVICES – NETWORK SERVICES

THIS DIVISION IS NOW A PART OF NETWORK OPERATIONS AND TECHNOLOGY SUPPORT

163

Dept: Digital ServicesDiv: Network Services


PERSONNEL SERVICES Permanent Salaries 722,898 - - - - - Overtime Wages 40,864 - - - - - Temporary Salaries - - - - - - Benefits 415,857 - - - - - Subtotal: 1,179,619 - - - - -

COMMODITIES Office Supplies 2,210 - - - - - Computer Supplies 102,550 - - - - - Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 104,760 - - - - -

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 429,912 - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training 9,242 - - - - - Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 158,483 - - - - - Repairs & Maint. -Other Equipment 2,194 - - - - - Rent 60,600 - - - - - Utilities - - - - - - Equipment Leases 105,917 - - - - - Other Contractual Services 857,378 - - - - - Subtotal: 1,623,726 - - - - -


CAPITAL OUTLAY Controlled Assets 90,429 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 197,667 - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 288,096 - - - - -

GRAND TOTAL: 3,196,201 - - - - -


164



DEPARTMENT OF DIGITAL SERVICES – NETWORK OPERATIONS MISSION\Program Description THE MISSION OF THE NETWORK OPERATIONS DIVISION IS TO PROVIDE AN UP-TO-DATE, RELIABLE AND RESILIANT INFORMATION TECHNOLOGY INFRASTRUCTURE TO THE BOROUGH GOVERNMENT. This division facilitates the proactive use of technology by providing data security and integrity and supporting and maintaining all information technology (IT) infrastructure (hardware and software), as well as installing, configuring and optimizing the network infrastructure (including internet connectivity) to support Borough initiatives. Major Long-Term Issues and Concerns • Tailor the Borough’s IT network and IT infrastructure to meet current and future needs by improving

system performance, providing reliable backup capability, protecting against malicious software and ensuring data integrity.

• Continue to evaluate the growing performance needs and the extent of our Metro Ethernet Wide Area Network (WAN) supporting Borough facilities and develop options to adjust capacity as needed using current technology.

• Leverage our 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 center and backup digital data repository to support continuity of operations.

• Provide real-time emergency support infrastructure to the Emergency Operations Center (EOC). • Work with the Clerk’s office and the GIS division to plan for future electronic records storage needs. • Recruit and retain sufficient personnel with needed skill sets to support current and future technologies. Objectives for FY 2022 • Complete rebuilding of the Borough’s Active Directory (AD) to bring it into modern standards. • Continue to upgrade servers and related software to stay on supported systems for security purposes. • Continue to upgrade network infrastructure to stay on supported systems for security purposes. • Reduce cyber-attack surface and strengthen security. • Increase cyber security threat monitoring, detection and response to decrease systemic risk.

Significant Budget Changes • The FY 2022 budget reflects longevity adjustments and benefit rate changes. • Adjusted Borough Area Wide Network costs to reflect renegotiated contract ($25,570). • Reduced Repairs & Maintenance to cover maintenance and warranties expiring to reflect consolidation

of hardware ($27,700). • Adjusted Remote Data Center leasing to reflect renegotiated contract ($79,200). • Adjusted and split into two lines, 2021: Maintenance for network, internet security and accountability

software; 2022: Maintenance for network and internet security and Maintenance for accountability software (net adjustment $35,210).

• Reduced Microsoft licensing reflecting new 3-year contract ($32,910). • Reduced Maintenance for virtual machine software reflecting consolidation of services ($139,500). Previous Year’s Accomplishments • Synchronizing authentication to the Microsoft Cloud, allowing further development as well as resiliency. • Continued to deploy and utilize enhanced security solutions to ensure IT infrastructure and data are

available to support Borough requirements. • Assisted moving legacy tax system to better supported hosted system. • Updated datacenters hardware and related software to stay on supported systems for security

purposes. • Deployed a configuration analysis tool to reduce attack surface of workstations and servers.

165


Measure 1: Number of virus attacks defeated 109,330 113,000 156,750 200,000

Measure 2: Number of spam (junk mail) items blocked or quarantined 3,327,000 4,000,000 4,250,000 4,500,000

Measure 3: Approximate Data Received in gigabytes 67,107 114,240 164,044 200,000

Measure 3: Approximate Data Sent in gigabytes 9,666 14,280 24,559 75,000


System SupportNumber of physical servers supported 18 20 17 17Number of virtual servers supported 327 339 299 310Total server disk usage in gigabytes 146,300 219,500 330,000 375,000

DatabasesNumber of database server instances supported 35 29 25 18 18Number of databases supported 398 400 257 260 290Total database disk usage in gigabytes 1,778 3,000 8,146 10,500 15,000

Public Website SupportNumber of unique visitors to the Borough web site 287,755 264,100 406,327 493,493 n/a**Number of visits to the Borough web site 810,998 753,300 786,393 750,000 n/a**Number of pages viewed on the Borough web site 1,667,000 1,700,000 2,013,166 2,085,000 n/a**

* Estimated** System moved to cloud service



Dept: Digital ServicesDiv: Network Operations

166

Dept: Digital ServicesDiv: Network Operations


PERSONNEL SERVICES Permanent Salaries - 351,902 491,120 491,120 499,980 499,980 Overtime Wages - 7,509 7,500 7,500 7,500 7,500 Temporary Salaries - - - - - - Benefits - 184,818 298,670 298,670 294,850 294,850 Subtotal: - 544,229 797,290 797,290 802,330 802,330

COMMODITIES Office Supplies - 975 1,500 1,500 1,500 1,500 Computer Supplies - 10,560 7,500 7,500 7,500 7,500 Operating Supplies - - - - - - Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: - 11,535 9,000 9,000 9,000 9,000

CONTRACTUAL SERVICES Professional Services - - 45,430 45,430 - - Communications - 275,121 308,000 308,000 350,900 350,900 Travel - 674 100 100 100 100 Professional Dues/Meetings - - - - - - Training - 36,556 30,000 30,000 30,000 30,000 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - 43,230 161,800 161,800 135,600 135,600 Rent - 64,077 77,500 77,500 156,700 156,700 Utilities - 10 - - - - Equipment Leases - - - - - - Other Contractual Services - 622,206 678,390 678,390 610,420 610,420 Subtotal: - 1,041,874 1,301,220 1,301,220 1,283,720 1,283,720


CAPITAL OUTLAY Controlled Assets - 54,726 36,000 36,000 40,500 40,500 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - 229,055 200,000 200,000 16,000 16,000 Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 283,781 236,000 236,000 56,500 56,500

GRAND TOTAL: - 1,881,419 2,343,510 2,343,510 2,151,550 2,151,550


167




DEPARTMENT OF DIGITAL SERVICES – TECHNOLOGY SUPPORT MISSION\Program Description THE MISSION OF THE TECHNOLOGY SUPPORT DIVISION IS TO ASSIST THE BOROUGH’S STAFF IN THE USE OF TECHNOLOGY, ENHANCING THE BOROUGH’S BUSINESS PROCESSES AND DECISION MAKING FUNCTIONS. This division endeavors to effectively and efficiently support the Borough in its mission by providing access and technical support to staff to help them make the best use of technology. This division directs the planning and implementation of staff endpoint devices in support of business operations to improve cost effectiveness, service quality and public service. Major Long-Term Issues and Concerns • Lifecycle assessments of Borough’s information technology (IT) endpoint devices to plan for future IT

needs while maintaining efficiency and cost effectiveness for current use. • Recruit, train, and retain personnel with needed skill sets to support current and future technologies. • Deliver modern and effective IT support for the Borough. Objectives for FY 2022 • Improve user experience through Single Sign-on (SSO) integrations when secure and applicable. • Continue implementation of IT Service Catalog based re-structure of ticketing system to improve

efficiency of support desk operations. • Broaden device management platform to provide a single management interface for all Borough devices. • Migrate Security Access Requests to new platform and implement automated access recommendations

by Position Control Number (PCN). • Replace FNSB Multi-Function Device fleet. • Assist with disaster recovery documentation and testing for continuity of operations planning. • Advance Borough utilization of modern technology to aid collaboration and streamline business

processes. • Increase the number of approved self-service applications to further streamline software provisioning. • Implement new telecommunications technology. Significant Budget Changes • The FY 2022 budget reflects longevity adjustments and benefit rate changes. Previous Year’s Accomplishments • Replaced mobile devices and contract to deliver cost effective, modern technology. • Performed business needs analysis to determine the best path forward for Borough telecommunications

systems. • Provided self-service application installs for some standard applications, increasing Technology Support

staff’s capacity for project work. • Upgraded Borough workstations to Windows 10 to maintain security compliance and system support. • Replaced ¼ Borough staff workstations under budget. • Distributed 140 laptops to enable Covid-19 related telework. • Assisted Borough Clerks in selecting and configuring a videoconferencing solution for public meetings. • Developed support resources utilizing new MS 365 features and supported Borough staff in realizing the

potential for workflow optimization with the new platform. • Re-organized Support Desk operations, optimized service delivery, and developed plan for continual

improvement. • Recruited replacements for Technology Support Personnel that left the service of the Borough or were

promoted. • Streamlined Technology Support’s ticket processing workflow enabling quicker response times to staff.

169


Measure 1: % of help calls resolved within one day 48% 32% 40% 43% 50%

Measure 2: Help Desk Calls resolved. 2,582 4,993 6,483 5,974 7,000

Measure 3: Number of workstations supported. 680 600 740 550

Measure 4: Number of mobile devices supported. 167 197 214 240 300

Measure 5: Number of desktop phones supported. 426 475 480 440 300

Measure 6: Number of POTS lines supported, 49 49 38 80 40 (including DSL circuits)

Measure 7: Number of outside calls coming into FNSB 218,000 220,000 220,000 220,483 220,000 phone system

Measure 8: Number of calls from FNSB phone system to 113,000 115,000 115,000 107,177 115,000 external phone lines


Number of automated processes 0 2 5 8Number of automated user modifications 0 90 428 500

Number of self-service applications 15 15 25

* Estimated



Dept: Digital ServicesDiv: Technology Support

170

Dept: Digital ServicesDiv: Technology Support


PERSONNEL SERVICES Permanent Salaries - 330,556 425,970 425,970 431,650 431,650 Overtime Wages - 9,828 7,500 7,500 7,500 7,500 Temporary Salaries - 1,015 - - - - Benefits - 165,421 259,650 259,650 255,150 255,150 Subtotal: - 506,820 693,120 693,120 694,300 694,300

COMMODITIES Office Supplies - 1,501 1,500 1,500 1,500 1,500 Computer Supplies - 50,833 83,450 83,450 83,450 83,450 Operating Supplies - - - - - - Books and Periodicals - 362 - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: - 52,696 84,950 84,950 84,950 84,950

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - 243,024 251,630 251,630 236,630 236,630 Travel - 281 100 100 100 100 Professional Dues/Meetings - - - - - - Training - 5,720 4,000 4,000 4,000 4,000 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - 64,071 50,750 50,750 80,750 80,750 Repairs & Maint. -Other Equipment - - 2,650 2,650 2,650 2,650 Rent - - - - - - Utilities - - - - - - Equipment Leases - 124,434 145,000 145,000 145,000 145,000 Other Contractual Services - 86,333 129,400 129,400 145,900 145,900 Subtotal: - 523,863 583,530 583,530 615,030 615,030


CAPITAL OUTLAY Controlled Assets - 154,578 259,500 259,500 255,000 255,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - 6,614 - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 161,192 259,500 259,500 255,000 255,000

GRAND TOTAL: - 1,244,571 1,621,100 1,621,100 1,649,280 1,649,280


171

Dept: Digital ServicesDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 1,807,274 1,837,744 2,262,000 2,242,313 2,259,780 2,259,780 Overtime Wages 40,908 18,129 19,000 19,000 19,000 19,000 Temporary Salaries 27,400 28,962 2,200 2,200 2,200 2,200 Benefits 1,046,285 960,129 1,366,510 1,354,717 1,324,160 1,324,160 Subtotal: 2,921,867 2,844,964 3,649,710 3,618,230 3,605,140 3,605,140

COMMODITIES Office Supplies 7,699 4,342 7,000 7,000 7,000 7,000 Computer Supplies 105,272 64,180 101,150 101,150 101,150 101,150 Operating Supplies - - - - - - Books and Periodicals 1,657 1,101 800 800 800 800 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - 200 200 - - Equipment Parts - - - - - - Subtotal: 114,628 69,623 109,150 109,150 108,950 108,950

CONTRACTUAL SERVICES Professional Services 464 - 45,430 45,430 - - Communications 429,937 518,175 559,830 559,830 587,730 587,730 Travel 1,680 955 250 250 250 250 Professional Dues/Meetings - - 330 330 150 150 Training 56,514 61,188 90,860 90,860 90,860 90,860 Advertising, Printing & Binding 25 162 200 200 200 200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 158,483 64,071 50,750 50,750 80,750 80,750 Repairs & Maint. -Other Equipment 2,194 43,555 164,800 164,800 138,250 138,250 Rent 60,600 64,077 77,500 77,500 156,700 156,700 Utilities - 10 - - - - Equipment Leases 105,917 124,434 145,000 145,000 145,000 145,000 Other Contractual Services 1,192,468 1,159,223 1,266,290 1,268,690 1,235,550 1,235,550 Subtotal: 2,008,282 2,035,850 2,401,240 2,403,640 2,435,440 2,435,440


CAPITAL OUTLAY Controlled Assets 94,140 210,155 295,500 324,580 295,500 295,500 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment 197,667 235,669 200,000 200,000 16,000 16,000 Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 291,807 445,824 495,500 524,580 311,500 311,500

GRAND TOTAL: 5,336,584 5,396,261 6,659,040 6,659,040 6,464,470 6,464,470


172

Department of Emergency Operations

Animal Control

Emergency OperationsEmergency Management ***

Chief of Staff

Fire ServiceAreas *

….

Emergency Medical

Services ***911 **

*Service Area Fund** 911 Fund

***Non-Areawide Fund

Animal Control Care

Animal Control Enforcement

t



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, basic disaster response, and pre-disaster recovery planning. • Borough compliance with the National Incident Management System (NIMS) is required for federal grant

eligibility. • Due to limited staffing the Division cannot meet business outreach volunteer management 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.


• Continue to conduct EOC staff qualification training and tabletop and functional exercises at the EOC. • Promulgate Comprehensive Emergency Management Plan • Complete a community-wide pre-disaster recovery plan (in partnership with businesses, social services

providers, and private citizen input). • Develop 5-year multi-year training and exercise plan for the FNSB community • Develop a 12-month preparedness calendar and distribute to 2,500 residents.

Significant Budget Changes • The budget reflects a net change in personnel costs due to longevity and benefit rate changes. • The budget reflects a change in printing and advertising due to expanding community outreach. Previous Year’s Accomplishments • Distributed Emergency Preparedness Materials to participants at two events/community meetings. Due

to COVID social distancing policies, participation in public events were postponed until 2021 • Developed and distributed the 2020 preparedness calendar to 1,000 residents. Social distancing

prevented much of our in-person outreach to the community • Increased Emergency Operations Facebook followership to 6,695. Provided daily posts on all hazards

including COVID-19 information and updates. • Facilitated 2,286 student-hours of emergency management training to: local emergency management

personnel, volunteer groups, healthcare professionals, engineers, emergency responders, and animal care specialists.

• Received 260,000 face masks from FEMA and redistributed to eight organizations • Coordinated public PSA’s and interviews with radio/television for influenza vaccinations, COVID

information, Great Alaska Shakeout, Hazard Mitigation plan, and other safety/preparedness topics

173

2017/18 2018/19 2019/20 2020/21* 2021/22*Actual Actual Actual Budget Budget

Statistics and Accomplishments

HAZMAT Response TeamPersonnel 39 33 35 29 35Annual training man hours 2,700 2,700 2,700 2,700 2,700Number of response made 10 12 12 16 12

Fire Service AreasFire Service Area Revenue 10,744,230 10,750,234 10,825,460 10,650,760 10,652,940Number of Fire Service Areas 5 5 5 5 5Number of F.S.A. Commissions Seats filled 21 of 25 23 of 25 23 of 25 19 of 25 18 of 25Fire Service Area boundary changes 0 0 0 0 0Fire Service Area Adjustment request 1 0 0 0 0Tax Revenue Cap Increase Request 0 0 0 0 0Calls for fire services (all FSAs) 1,378 1,458 1,527 1,654 1,650

Emergency Management

TrainingNumber of training events delivered 22 32 33 15 30Total number of personnel trained 540 580 550 276 550Total training hours completed (student-hours) 4,900 5,044 8,000 2,866 6,000Total certifications 245 261 261 78 282

ExercisesOrganizational exercise events conducted 3 3 3 3 3External organizational exercise events FNSB participated in 9 7 7 6 8Current FY activity for multi-year exercise events 16 250 400 200 300Total Staff hours of exercise activity 350 590 800 200 500

*Planning Document Activity (Staff hours)Comprehensive Emergency Management Plan 680 700 800 200 400 Continuity of Operations Plan 160 200 40 300 300 All-Hazard Mitigation Plan 800 300 800 1,000 200 Hazard Risk Analysis 500 500 600 300 100 Multi-year Training and Exercise Plan 40 40 40 100 100

*Estimated


Dept: Emergency OperationsDiv: Emergency Management


174

Dept: Emergency OperationsDiv: Emergency Management


PERSONNEL SERVICES Permanent Salaries 283,593 296,287 373,250 373,250 391,700 391,195 Overtime Wages 121 1,024 2,500 2,500 2,500 2,500 Temporary Salaries 11,591 5,978 40,500 40,500 40,500 40,500 Benefits 169,996 157,428 228,520 228,520 232,550 232,260 Subtotal: 465,301 460,717 644,770 644,770 667,250 666,455

COMMODITIES Office Supplies 925 2,177 1,470 1,470 1,470 1,470 Computer Supplies 2,686 4,695 930 930 930 930 Operating Supplies 2,426 674 4,000 4,000 4,000 4,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 1,616 1,027 3,000 3,000 3,000 3,000 Clothing Supplies 1,177 - 2,670 2,670 2,670 2,670 Motor Fuels and Lubricants 1,755 1,825 3,000 3,000 3,000 3,000 Equipment Parts - - 1,500 1,500 1,500 1,500 Subtotal: 10,585 10,398 16,570 16,570 16,570 16,570

CONTRACTUAL SERVICES Professional Services - - 1,500 1,500 1,500 1,500 Communications 6,566 11,670 13,300 13,300 13,300 13,300 Travel 1,551 1,153 4,130 4,130 4,130 4,130 Professional Dues/Meetings 1,336 711 1,070 1,070 1,070 1,070 Training 5,635 5,509 10,670 10,670 10,670 10,670 Advertising, Printing & Binding 8,097 11,965 14,050 9,150 14,050 14,050 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 3,517 3,569 4,000 4,000 4,000 4,000 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 10,500 10,100 18,500 18,500 12,250 12,250 Rent - - - - - - Utilities 14,564 16,183 23,840 23,840 23,840 23,840 Equipment Leases - - - - - - Other Contractual Services 12,054 14,635 13,500 13,500 13,500 13,500 Subtotal: 63,820 75,495 104,560 99,660 98,310 98,310


CAPITAL OUTLAY Controlled Assets - 1,666 - 4,900 - - Buildings & Structures - - - - - - Office Furniture - - 2,000 2,000 2,000 2,000 Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 1,666 2,000 6,900 2,000 2,000

GRAND TOTAL: 539,706 548,276 767,900 767,900 784,130 783,335

FUNDING SOURCES: Non-Areawide Emergency Management Performance Grant 160,000

175




DEPARTMENT OF EMERGENCY OPERATIONS – ANIMAL CONTROL DIVISION – ANIMAL CARE SECTION THE DIVISION OF ANIMAL CONTROL ENSURES 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 protects public safety by enforcing FNSBC Title 22, promotes public health by conducting a rabies prevention and control program to promote public health, and strengthens families by facilitating domestic animal adoptions. Major Long-Term Issues and Concerns • Lack of space for livestock, poultry/waterfowl, exotics, and small mammals • Lack of space for holding infectious, sick, injured, immunocompromised or aggressive animals separate from

the general animal population and out of public view • Lack of space for people, both employees and customers • An increasing number of animals being taken in that have special needs and require high maintenance • An outdated design of an aging facility makes disease control and maintenance repair a daily, labor-intensive

challenge • Difficulty accomplishing all the tasks that are required to uphold the minimum standard of care for an animal

shelter and to provide the services expected by the public due to understaffing Objectives for FY 2022 • Continue to provide humane care and safe, sanitary housing for admitted animals • Continue to adopt safe, healthy, spayed/neutered animals into new homes • Continue to offer optimal access to low-cost rabies vaccination • Continue to adjust our procedures based on the newest COVID protocols • Reduce stress in shelter animals by having staff take the online Fear Free Shelter Program • Support the mental health of staff by being a founding member of the Compassion Fatigue Membership

Community online • Explore providing an incentive driven program where current microchips, rabies, and spay/neuter will

impact/reduce impound fees • Review and update emergency animal sheltering plan for the community • Put into practice and modify an annual staff training plan with increased virtual training opportunities • Develop a shelter behavior modification and enrichment program • Provide virtual presentations to adults and children on pet responsibility and safety • Provide post-adoption support offering health and training information and resources • Provide foster and adopter support virtually with references in automated emails • Expand the new, user-friendly website and explore the use of other social media sites (Twitter, Instagram) Significant Budget Changes for FY 2022 • The budget reflects a net change in personnel costs due to longevity and benefit rate changes Previous Year’s Accomplishments • Developed procedures for operating during the COVID-19 pandemic • Transitioned to virtual, no-contact visits to adhere to social distancing requirements with high adoption rates

and low returns • Updated the new FNSB website to better serve the public • Customized the website linked to our database to be more user-friendly for the public • Amplified staff understanding and application of the Chameleon database by attending beneficial webinars • Increased our Facebook presence and following to build trust within the community • Established professional portal accounts with microchip companies for increased efficiency • Had staff participation in the first Fear Free Symposium online

177

2017/18 2018/19 2019/20 2020/21 2021/22Measures Actual Actual Actual Budget** Budget*

EnforcementPhone calls received and returened by Dispatch (x1493) 5,610 9,718 8,375 10,306 9,466

*Switch to the new phone system in Dec 2017. Did not record phone calls Jul 2016 - Dec 2017.

Activities completed 3,330 3,909 3,234 2,560 3,201Animal bite incidents investigated 250 349 354 346 349Animal bite incident hearings 0 2 1 1 1

CareIntakes 2,964 2,799 2,568 2,448 2,777Average daily intake 6.48 5.99 5.47 5.57 5.98Average time in shelter (days) 9.81 5.80 10.40 5.98 8.67Average daily population 64 34 57 33 51Percentage of time spent in evaluation status 17.8% 15.0% 17.7% 18.6% 16.8%Rabies vaccinations given 1,764 1,776 1,825 1,580 1,788Animal adoption visits 1,421 716 n/a n/a n/aEuthanasias - owner requested 270 356 199 162 275Euthanasias - other reasons (medical, behavior, etc.) 151 136 209 232 165Euthanasias - lack of space 3 2 0 2 2Euthanasia rate 6.5% 8.6% 10.5% 11.5% 8.5%

AdmissionsVisits to the shelter 132,136 170,543 n/a n/a n/aPhone calls received and returned 11,409 11,517 13,177 13,800 12,831

*Switch to the new phone system in Dec 2017Adoptions 1,336 1,197 1,027 1,096 1,187Redemptions 594 657 562 476 604Lost reports 712 329 258 86 n/aHome reports 149 84 92 100 108

Outreach EventsCommunity events attended 7 13 11 0 10Classroom visits 0 8 5 0 4Group tours of shelter 14 13 12 0 13Total (Goal: 20/FY) 21 35 30 0 29

VolunteersVolunteer hours worked 1,216 1,331 708 734 1,085Offsite animal visits 0 6 4 0 0

*Estimate based on 3 year average of actuals** Based on mid way actuals x2


Dept: Emergency OperationsDiv: Animal Control


178

Dept: Emergency OperationsSec: Animal Control Care



COMMODITIES Office Supplies 2,830 4,025 4,500 4,500 4,500 4,500 Computer Supplies 1,614 3,696 1,200 1,200 1,200 1,200 Operating Supplies 72,555 80,212 77,000 77,000 77,000 77,000 Books and Periodicals 589 440 500 500 500 500 Repair and Maint. Supplies 7 - - - - - Clothing Supplies 1,603 3,925 3,500 3,500 3,500 3,500 Motor Fuels and Lubricants - - - - - - Equipment Parts - - 250 250 250 250 Subtotal: 79,198 92,298 86,950 86,950 86,950 86,950

CONTRACTUAL SERVICES Professional Services 109,928 112,893 121,050 121,050 121,050 121,050 Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 729 980 250 250 250 250 Training 9,677 3,313 12,530 12,530 12,530 12,530 Advertising, Printing & Binding 8,010 8,175 8,920 8,920 8,920 8,920 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 7,839 7,764 11,190 11,190 11,190 11,190 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 976 137 1,000 1,000 1,000 1,000 Rent - - - - - - Utilities 8,928 9,987 9,500 9,500 9,500 9,500 Equipment Leases - - - - - - Other Contractual Services 3,721 5,070 8,240 8,240 7,710 7,710 Subtotal: 149,808 148,319 172,680 172,680 172,150 172,150


CAPITAL OUTLAY Controlled Assets 3,934 - 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: 3,934 - 2,000 2,000 2,000 2,000

GRAND TOTAL: 1,211,413 1,088,806 1,247,920 1,247,920 1,239,540 1,235,820

FUDNING SOURCE: General Fund Revenues Animal Control Fees 255,210

179




DEPARTMENT OF EMERGENCY OPERATIONS – ANIMAL CONTROL DIVISION – ENFORCEMENT SECTION THE DIVISION OF ANIMAL CONTROL ENSURES THE SAFETY AND WELL-BEING OF ALL BOROUGH RESIDENTS THROUGH PROACTIVE EDUCATION AND ENFORCEMENT AND SETS THE STANDARD FOR OUTSTANDING ANIMAL CARE PRACTICES AS AUTHORIZED UNDER AS 29.35.210(B)(2). The Division protects public safety by enforcing FNSBC Title 22, promotes public health by conducting a rabies prevention and control program to promote public health, and strengthens families by facilitating domestic animal adoptions. Major Long-Term Issues and Concerns • The need for a well-designed rabies quarantine facility which allows for public safety and strict isolation

of animals according to species (cats, dogs, ferrets), • Availability and cost of professional training, continuing education, and travel to provide ACO

certification. • Increased public expectation that Animal Control enforce animal cruelty, without the understanding that

we don’t have the necessary laws or authority to do so. • The lack of knowledge, understanding, and cooperation between Animal Control, enforcement agencies,

and veterinary clinics, to ensure the success of animal cruelty prosecution cases. Objectives for FY 2022 • Continue to develop internal operating procedures based on the newest and ever changing COVID

protocol. • Streamline the bite investigation process to produce more consistent outcomes and follow though if

animals become available for adoption. • Encourage cruelty investigation discussion with local enforcement agencies, vet clinics, etc. to bring

better understanding and unity. • Continue to offer access to low-cost rabies vaccination, offering vaccinations by appointment or by a

clinic if necessary. • Explore providing an incentive driven program where current microchips, rabies, and spay/neuter will

impact/reduce impound fees. • Update Title 22. Add needed definitions, clean up language, consider standards of care, in order to allow

citations to hold up in court. • Increase voluntary compliance from animal owners through public education. • Establish enforcement presence on Facebook by adding a FAQ section and/or “Ask an Officer”. • Provide group presentations to adults and children on pet responsibility and safety. • Increase media advertising campaign on responsible pet ownership, seasonal pet issues and shelter

services. • Expand the enforcement section on the Borough website. FAQ, bite prevention, emergency sheltering. • Promote and encourage the microchipping of pets to increase return to owner rates. Significant Budget Changes for FY 2022 • The budget reflects a net change in personnel costs due to longevity and benefit rate changes Previous Year’s Accomplishments • Developed procedures for operating during the COVID pandemic. • Continued to offer public service and enforcement while observing COVID requirements and while

experiencing very limited staffing. • Expanded our Web Chameleon capability by incorporating GIS mapping coordinates. • Staff took advantage of online training offered by NACA, HSUS, AAWA, and other organizations. • Continued to offer rabies and microchip services with few disruptions during the pandemic. • Produced three new advertisements on the leash law, microchip and rabies combo, and barking dogs.

181

2017/18 2018/19 2019/20 2020/21 2021/22Measures Actual Actual Actual Budget** Budget*

EnforcementPhone calls received and returened by Dispatch (x1493) 5,610 9,718 8,375 10,306 9,466

*Switch to the new phone system in Dec 2017. Did not record phone calls Jul 2016 - Dec 2017.

Activities completed 3,330 3,909 3,234 2,560 3,201Animal bite incidents investigated 250 349 354 346 349Animal bite incident hearings 0 2 1 1 1

CareIntakes 2,964 2,799 2,568 2,448 2,777Average daily intake 6.48 5.99 5.47 5.57 5.98Average time in shelter (days) 9.81 5.80 10.40 5.98 8.67Average daily population 64 34 57 33 51Percentage of time spent in evaluation status 17.8% 15.0% 17.7% 18.6% 16.8%Rabies vaccinations given 1,764 1,776 1,825 1,580 1,788Animal adoption visits 1,421 716 n/a n/a n/aEuthanasias - owner requested 270 356 199 162 275Euthanasias - other reasons (medical, behavior, etc.) 151 136 209 232 165Euthanasias - lack of space 3 2 0 2 2Euthanasia rate 6.5% 8.6% 10.5% 11.5% 8.5%

AdmissionsVisits to the shelter 132,136 170,543 n/a n/a n/aPhone calls received and returned 11,409 11,517 13,177 13,800 12,831

*Switch to the new phone system in Dec 2017Adoptions 1,336 1,197 1,027 1,096 1,187Redemptions 594 657 562 476 604Lost reports 712 329 258 86 n/aHome reports 149 84 92 100 108

Outreach EventsCommunity events attended 7 13 11 0 10Classroom visits 0 8 5 0 4Group tours of shelter 14 13 12 0 13Total (Goal: 20/FY) 21 35 30 0 29

VolunteersVolunteer hours worked 1,216 1,331 708 734 1,085Offsite animal visits 0 6 4 0 0

*Estimate based on 3 year average of actuals** Based on mid way actuals x2




182

Dept: Emergency OperationsSec: Animal Control Enforcement



COMMODITIES Office Supplies 2,168 1,639 1,500 1,500 1,500 1,500 Computer Supplies 304 1,559 800 800 800 800 Operating Supplies 661 998 3,000 3,000 3,000 3,000 Books and Periodicals - 643 500 500 500 500 Repair and Maint. Supplies (95) - - - - - Clothing Supplies 6,911 2,672 3,500 3,500 3,500 3,500 Motor Fuels and Lubricants 7,598 6,142 9,620 9,620 9,620 9,620 Equipment Parts 2 - 200 200 200 200 Subtotal: 17,549 13,653 19,120 19,120 19,120 19,120

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 22 807 850 850 850 850 Travel - - - - - - Professional Dues/Meetings 400 100 700 700 700 700 Training 12,888 8,536 17,740 17,740 17,740 17,740 Advertising, Printing & Binding 681 1,507 2,220 2,220 2,220 2,220 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 2,093 2,124 2,210 2,210 2,210 2,210 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 10,600 24,400 27,600 27,600 22,710 22,710 Rent - - - - - - Utilities 742 725 840 840 840 840 Equipment Leases - - - - - - Other Contractual Services 5,280 8,858 9,080 9,080 12,440 12,440 Subtotal: 32,706 47,057 61,240 61,240 59,710 59,710


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: 613,744 713,751 823,740 823,740 825,050 821,330

FUDNING SOURCE: General Fund Revenues Animal Control Fees 15,000

183




COMMODITIES Office Supplies 4,998 5,664 6,000 6,000 6,000 6,000 Computer Supplies 1,918 5,255 2,000 2,000 2,000 2,000 Operating Supplies 73,216 81,210 80,000 80,000 80,000 80,000 Books and Periodicals 589 1,083 1,000 1,000 1,000 1,000 Repair and Maint. Supplies (88) - - - - - Clothing Supplies 8,514 6,597 7,000 7,000 7,000 7,000 Motor Fuels and Lubricants 7,598 6,142 9,620 9,620 9,620 9,620 Equipment Parts 2 - 450 450 450 450 Subtotal: 96,747 105,951 106,070 106,070 106,070 106,070

CONTRACTUAL SERVICES Professional Services 109,928 112,893 121,050 121,050 121,050 121,050 Communications 22 807 850 850 850 850 Travel - - - - - - Professional Dues/Meetings 1,129 1,080 950 950 950 950 Training 22,565 11,849 30,270 30,270 30,270 30,270 Advertising, Printing & Binding 8,691 9,682 11,140 11,140 11,140 11,140 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 9,932 9,888 13,400 13,400 13,400 13,400 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 11,576 24,537 28,600 28,600 23,710 23,710 Rent - - - - - - Utilities 9,670 10,712 10,340 10,340 10,340 10,340 Equipment Leases - - - - - - Other Contractual Services 9,001 13,928 17,320 17,320 20,150 20,150 Subtotal: 182,514 195,376 233,920 233,920 231,860 231,860



GRAND TOTAL: 1,825,157 1,802,557 2,071,660 2,071,660 2,064,590 2,057,150

FUDNING SOURCE: General Fund Revenues Animal Control Fees, Spay/Neuter Fees 270,210

184



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 not keeping pace with the cost of providing emergency medical services due to the tax revenue cap. Mayor is having to utilize fund balance to fund EMS contracts

Objectives for FY 2022 • Strive to maintain a service fee collection rate of at least seventy percent of billed emergency medical

service fees. • Develop and implement a new and comprehensive process for contract funding and response area

protocols. • 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. • Complete CMS reporting requirements • Support Regional Emergency Services Advisory Committee. (RESAC) Significant Budget Changes • Proposing significant increases to compensate EMS service providers. Previous Year’s Accomplishments • Staff assisted EMS agencies with COVID-19 PPE needs. • EMS Administrator served as co-chair of the Alaska Pediatric Ambulance Recognition Program Working

Group. • Continued working toward centralized medical direction for all Borough EMS providers and affiliation with

physician’s group operating the Fairbanks Memorial Hospital Emergency Room. • Developed a new funding formula for EMS service contracts. • Presented on numerous EMS related topics to the RESAC • Completed implementation of the “Stop the Bleed” program within the Borough and school district. • Monitored the activities of EMS providers and the Borough’s ambulance billing contractor to ensure

contract compliance.

185



Ambulance responses with patient transport 1,935 1,940 1,946 1,930 1,892Ambulance responses with no patient transport 718 799 952 992 997Average # of ambulance responses per day 7.02 7.75 7.95 8.00 7.98

1st Responder EMS reponses 798 857 949 952 966

Percentage of Level of Care ProvidedALS 2 8% 7% 4% 3% 2%ALS 1 54% 48% 49% 50% 48%BLS 38% 43% 47% 47% 50%

Capital ExpendituresAmbulance replacement 0 1 0 1 1

Contracts

Ambulance (EMS) 6 6 6 6 6First Responders 2 2 2 2 2Training 1 1 1 1 1

Student trainingETT 0 0 0 0 0EMT I 32 28 19 14 17EMT II 23 22 14 13 7EMT III 31 27 23 22 19

Percentage of recovery/billable collections 74.2% 72.2% 70.1% 68.9% 62.0%

*Estimate


Dept: Emergency OperationsDiv: Emergency Medical Services


186

Dept: Emergency OperationsDiv: Emergency Medical Services


PERSONNEL SERVICES Permanent Salaries 76,609 81,016 82,840 82,840 79,220 76,870 Overtime Wages 55 11 - - - - Temporary Salaries - - - - - - Benefits 51,084 47,378 49,620 49,620 46,030 44,660 Subtotal: 127,748 128,405 132,460 132,460 125,250 121,530

COMMODITIES Office Supplies 97 103 750 750 750 750 Computer Supplies 716 430 - - - - Operating Supplies 859 922 1,000 1,000 1,000 1,000 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies 430 - 250 250 250 250 Motor Fuels and Lubricants - - - - - - Equipment Parts 1,550 1,990 3,500 3,500 3,500 3,500 Subtotal: 3,652 3,445 5,500 5,500 5,500 5,500

CONTRACTUAL SERVICES Professional Services 43,600 55,862 65,000 65,000 65,000 65,000 Communications 792 792 1,000 1,000 1,000 1,000 Travel - - - - - - Professional Dues/Meetings - - - - - - Training 2,400 1,294 2,400 2,400 2,400 2,400 Advertising, Printing & Binding - - 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,340 1,360 1,750 1,750 1,750 1,750 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 50,900 58,400 69,700 69,700 56,600 56,600 Rent - - - - - - Utilities 1,094 928 1,500 1,500 1,500 1,500 Equipment Leases - - - - - - Other Contractual Services 2,051,739 2,123,166 2,165,860 2,165,860 2,616,170 2,616,170 Subtotal: 2,151,865 2,241,802 2,308,210 2,308,210 2,745,420 2,745,420



GRAND TOTAL: 2,283,265 2,373,652 2,446,170 2,446,170 2,876,170 2,872,450

FUNDING SOURCES: Non-Areawide Fund Revenues EMS Fees (Ambulance Service) 1,220,650

187




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 three 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 (FECC) to provide call-takers to answer 911 calls. Major Long-Term Issues and Concerns • There is no statewide plan to implement a Next Generation 911 (NG911) system. • There is no disaster recovery plan for the Fairbanks Emergency Communications Center. • Greater deployment of VoIP and IP-based communications devices presents a challenge to ensuring that appropriate

technology is in place to meet public expectations. • Developing stable, long-term funding for 911 depends on identifying revenue sources other than telephone

surcharges. • There is an expectation that the Borough will provide 911 services for areas outside the FNSB without compensation. • Public safety agencies and other entities are targeting 911 surcharge funds to pay for all types of emergency

communications services. Objectives for FY 2022 • Complete purchase and transition to a new 911 system. • Transition to a new 911 system Wide Area Network (WAN). • Amend Title 21 to require that VoIP system operators transmit dispatchable location information and subscriber name

with a 911 call placed from a VoIP telephone. • Amend Title 21 to create a process for naming private thoroughfares. • Continue to review preliminary plats for street name and address compliance with FNSBC. • Complete GIS address point and ALI database synchronization. • Work with the City of Fairbanks to develop a Disaster Recovery Plan for the FECC. • Complete a 911 Program webpage to educate the public about 911 services provided by the Borough. Significant Budget Changes • None

Previous Year’s Accomplishments • Worked with the Interior Delegation, the Department of Public Safety, and others, to secure funding to move forward

with an upgrade to the Borough’s 911 system after DPS’ participation in the project was halted by the Governor’s Office.

• Executed an update to the IGA with the Alaska Department of Public Safety to share in the procurement and operation of a new 911 system.

• Updated the 911 Call-Taking Agreement with the City of Fairbanks. • Continued upgrades to the 911 network monitoring solution which alerts EO staff and FECC dispatchers when

network issues impact 911 call delivery. • 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.

• Synchronized FTWW address points and road centerlines with FTWW Public Works. • Completed a pilot project to synchronize GIS address points with ALI database. • Supported outreach efforts to encourage residents to complete SMART 911 safety profiles. • Continued providing house address signs to Borough residents. This program is very popular with residents. • Continued working on 911 outreach with EO staff participating in several television spots about addressing and street

signs.

189

2017/18 2018/19 2019/20 2020/21 2021/22Measures Actual Actual Actual Budget Budget

Measure 1. Total number of 911 calls received.* 46,903 45,908 59,666 62,692 63,000 Fairbanks Emergency Comms Center 38,402 37,254 35,709 35,885 37,000 Alaska State Troopers 8,501 8,654 23,957 26,807 26,000

Measure 2. Updates to the 911 MSAG 27 92 80 20 50

Measure 3. 911 system availability (% of Time). 100% 100% 100% 100% 100%

Measure 4. 911 Call Answer Times: 10 Seconds or Less (NENA 56-005 = 90%) 95% 95% 99% 99% 99% 20 Seconds or Less (NENA 56-005 = 95%) 98% 98% 100% 100% 100% Greater than 20 Seconds 2% 2% 0% 0% 0%

Additional Statistics and Accomplishments

Surcharge CollectionsAvg Monthly Count (Landline) 25,864 24,547 19,304 19,000 19,000Avg Monthly Count (Wireless) 77,896 79,863 73,991 75,000 75,000 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 3,508 3,525 3,550 3,580 3,580 Street range processing changes 1,667 450 500 1,760 1,500 New Streets added 20 46 40 100 100 Addresses assigned, corrected, updated, researched, or deleted 3,430 955 1,000 676 1,000 % Centerline/ALI geocode accuracy 99 99 99 0 99 ALI database Records 68,492 66,474 66,000 62,000 60,000

911 PSAP report Wireline Calls % 25% 25% 19% 15% 15% Wireless Calls % 75% 75% 81% 83% 82%

VoIP % 2% 3%

Service Order Information (SOI) ProcessingACSAK Total 12,498 43,000 50,000 30,557 20,000Success 12,400 40,000 50,000 450 500Success after Reprocessing 342 150 150 120 150

GCI Total 17,958 12,700 12,700 30,673 40,000Success 17,334 11,710 11,700 550 600Success after Reprocesing 749 990 990 25 50

Address Signs Created for Residents and Verified in GIS 1,000 500 100 500

*Change in call volume due to improved call reporting software.

The FNSB intends to measure the success of this division using the following measures:

Dept: Emergency OperationsDiv: 911 Fund


190

Dept: Emergency OperationsDiv: 911 Fund


PERSONNEL SERVICES Permanent Salaries 243,617 255,708 267,640 267,640 269,210 270,380 Overtime Wages 1,525 554 2,000 2,000 2,000 2,000 Temporary Salaries - - - - - - Benefits 142,985 133,154 161,510 161,510 157,570 158,250 Subtotal: 388,127 389,416 431,150 431,150 428,780 430,630

COMMODITIES Office Supplies 85 - 150 150 150 150 Computer Supplies 1,721 5,781 2,000 2,000 2,000 2,000 Operating Supplies 2,491 8,541 5,700 5,700 5,700 5,700 Books and Periodicals - - 250 250 250 250 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 4,297 14,322 8,100 8,100 8,100 8,100

CONTRACTUAL SERVICES Professional Services 8,175 1,850 15,000 15,000 15,000 15,000 Communications 72,000 72,000 90,000 90,000 90,000 90,000 Travel - 272 250 250 250 250 Professional Dues/Meetings 71 193 500 500 500 500 Training 3,983 4,900 11,500 11,500 11,500 11,500 Advertising, Printing & Binding - 577 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,424 1,445 1,500 1,500 1,500 1,500 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 800 1,200 6,300 6,300 4,000 4,000 Rent - - - - - - Utilities 6,236 8,564 8,000 8,000 8,000 8,000 Equipment Leases - - - - - - Other Contractual Services 498,393 576,766 556,450 556,450 557,450 557,450 Subtotal: 591,082 667,767 690,500 690,500 689,200 689,200


CAPITAL OUTLAY Controlled Assets - 5,181 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - 3,500 3,500 - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 5,181 3,500 3,500 - -

GRAND TOTAL: 983,506 1,076,686 1,133,250 1,133,250 1,126,080 1,127,930

FUNDING SOURCES:911 Telephone Surcharge 1,134,430Interest Earnings 780

1,135,210

191

Dept: Emergency OperationsDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 1,496,845 1,516,880 1,695,120 1,695,120 1,719,850 1,713,465 Overtime Wages 46,770 37,734 52,900 52,900 52,900 52,900 Temporary Salaries 86,165 94,143 131,760 131,760 131,760 131,760 Benefits 893,358 831,011 1,058,270 1,058,270 1,041,430 1,037,710 Subtotal: 2,523,138 2,479,768 2,938,050 2,938,050 2,945,940 2,935,835

COMMODITIES Office Supplies 6,105 7,944 8,370 8,370 8,370 8,370 Computer Supplies 7,041 16,161 4,930 4,930 4,930 4,930 Operating Supplies 78,992 91,347 90,700 90,700 90,700 90,700 Books and Periodicals 589 1,083 1,250 1,250 1,250 1,250 Repair and Maint. Supplies 1,528 1,027 3,000 3,000 3,000 3,000 Clothing Supplies 10,121 6,597 9,920 9,920 9,920 9,920 Motor Fuels and Lubricants 9,353 7,967 12,620 12,620 12,620 12,620 Equipment Parts 1,552 1,990 5,450 5,450 5,450 5,450 Subtotal: 115,281 134,116 136,240 136,240 136,240 136,240

CONTRACTUAL SERVICES Professional Services 161,703 170,605 202,550 202,550 202,550 202,550 Communications 79,380 85,269 105,150 105,150 105,150 105,150 Travel 1,551 1,425 4,380 4,380 4,380 4,380 Professional Dues/Meetings 2,536 1,984 2,520 2,520 2,520 2,520 Training 34,583 23,552 54,840 54,840 54,840 54,840 Advertising, Printing & Binding 16,788 22,224 27,190 22,290 27,190 27,190 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 16,213 16,262 20,650 20,650 20,650 20,650 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 73,776 94,237 123,100 123,100 96,560 96,560 Rent - - - - - - Utilities 31,564 36,387 43,680 43,680 43,680 43,680 Equipment Leases - - - - - - Other Contractual Services 2,571,187 2,728,495 2,753,130 2,753,130 3,207,270 3,207,270 Subtotal: 2,989,281 3,180,440 3,337,190 3,332,290 3,764,790 3,764,790


CAPITAL OUTLAY Controlled Assets 3,934 6,847 2,000 6,900 2,000 2,000 Buildings & Structures - - - - - - Office Furniture - - 2,000 2,000 2,000 2,000 Office Equipment - - 3,500 3,500 - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 3,934 6,847 7,500 12,400 4,000 4,000

GRAND TOTAL: 5,631,634 5,801,171 6,418,980 6,418,980 6,850,970 6,840,865

FUNDING SOURCES: General Fund Revenues Animal Control Fees 270,210 Non-Areawide Fund Revenues (EMS) 1,220,650 Grants, Fees, 911 Surcharges & Interest Earnings 1,295,210

2,786,070

192


Emergency Operations FeesAnimal Control Fees

Dog adoptionSenior (7 years and older) $140.00Adult 200.00Puppy (5 months and younger) 300.00

Cat adoptionSenior (7 years and older) 60.00Adult 100.00Kitten (5 months and younger) 150.00

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, 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

Rabies vaccination 15.00 Fine for expired rabies vaccination (FNSB Code 22.24.060) 35.00 Microchip placement 15.00 Rabies vaccinations and microchip placement combination 20.00 Boarding, per day dogs/cats (FNSB Code 22.16.070) 15.00 Boarding, per day small animals (FNSB Code 22.16.070) 5.00 Boarding, per day equine/large livestock (FNSB Code 22.16.070) 30.00 Redemption 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 costVeterinary services Actual costDog trap security deposit 150.00 Cat trap security deposit 50.00 Animal trap rental (14 or fewer days) No ChargeAnimal trap rental (in excess of 14 days) 4.00/dayCremations for other businesses 1.40/lbServices for Non-Borough Residents

Animal 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

User Fee Schedule

193


Emergency Operations (Continued) FeesAnimal Control Fees (Continued)

Rabies vaccinations at clinic - walk in $15.00Rabies 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 Charge

Emergency Medical Service Fees Ambulance Transport Fee $1,000.00

Ambulance mileage reimbursement feesMileage reimbursement fee (per loaded mile) 12.00Ambulance 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 1.00Surcharge per month per local wireless line 1.00

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

194

Department of Financial Services

Accounting

Financial Services Administration

Chief of Staff

Health and Social Services

Treasury/Budget

Tax Foreclosure

t



DEPARTMENT OF FINANCIAL SERVICES (FS) – ADMINISTRATION DIVISION MISSION/Program Description

TO PROVIDE ACCOUNTABILITY AND TRANSPARENCY 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. Oversee and support operational activities in the department and coordinate and assist the Accounting, Treasury and Budget (T/B), and Health and Social Services (H&SS) divisions in implementing special projects. With FS Budget staff and the Mayor, develop the Mayor’s annual recommended budget for introduction and presentation to the Assembly. Perform analyses and other tasks related to various fiscal issues of impact to the Borough. Sell municipal bonds when authorized by the voters. Arrange and execute other types of financing when needed. Work with FS Treasury staff to safely invest central treasury and other funds of the Borough and to ensure sufficient liquidity to meet Borough and School District daily cash needs. Serve as an advisor to the Mayor and to the Assembly regarding fiscal management of the operational budget and regarding other matters having a fiscal effect on the Borough. Major Long-Term Issues and Concerns

See also Major Long-Term Issues and Concerns in the individual FS divisions and sections.

The technology of the Borough’s property Tax Accounting and Collections System (TACS) is critically outdated. In January 2021, a five-year contract to purchase and implement a new system, Revenue Premier, was executed with Revenue Solutions, Inc (RSI). It is expected that the implementation will be complete by the end of 2022. With over 146 unique taxing jurisdictions, including the cities of Fairbanks and North Pole, and multiple complex State and local exemptions, significant T/B, FS Administration, Accounting, and Digital Services staff resources are required for this project. With over 70 percent of the Borough’s revenues from property taxes, and the vulnerability of the current system, this project is of the highest priority for the Borough.

Safety and security of the staff in the T/B division continues to be concerning. Events in the past two years have highlighted that concern.

The number and complexity of issues in the tax foreclosure process are growing, stretching the capacity and expertise of the T/B division. In addition, the inventory of undesirable tax-foreclosed properties continues to grow, increasing the number of properties in each year’s sale. Due to the COVID-19 pandemic, the auction of foreclosed properties was not held in 2020. A sale must be held in 2021 to comply with State Statutes.

The Governor’s proposed budget provides for level funding of the Human Services Community Matching Grant (HSCMG) in FY22. This program has been eliminated from the Governor’s proposed budget before. Further reduction or elimination of the HSCMG would have a broad and serious impact on the delivery of non-profit health and social services throughout the Borough.

The Community Assistance Program (CAP) fund was not replenished by the State legislature in FY20, and although there was no impact to the unincorporated communities for FY21, the per capita payments to the Borough were significantly reduced. Only a partial contribution was made to the CAP fund in FY21, bringing the balance in the fund to $69 million, well below a fully funded balance of $90 million. If the State provides no further funding, the annual disbursements will diminish, and the program will eventually end. Objectives for FY 2022

• Continue to support T/B with the Revenue Premier software implementation project, keeping alert to problems that could impede the project and work with T/B and Digital Services to resolve.

• Provide support to the Accounting division, the T/B division, and the H&SS Administrator. • 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. • Continue to focus on debt compliance, including documenting procedures, by the Financial Specialist.

Coordinate annual municipal bond training for various Borough staff in several departments and for appropriate School District staff.

• Work with the Mayor on the financial aspects of the impacts the Borough will face as a result of whatever budget is approved by the State of Alaska.

• Complete the FY 2021-22 Approved Budget document by mid-August and submit to the Government Finance Officer Association’s Distinguished Budget Award program.

• Work with the Mayor and the Assembly in the preparation of the Borough’s FY 2022-23 annual budget. • Continue ongoing risk analysis, actions, and modifications to processes and procedures to mitigate COVID-19

risk to the department’s employees and customers, in the department’s work areas, and to the department’s continuity of operations.

195



DEPARTMENT OF FINANCIAL SERVICES – ADMINISTRATION DIVISION (continued)

Objectives for FY 2022 (continued)

• Perform the FS tasks necessary for getting grant funds to the Borough from the American Rescue Plan Act. • Continue as a voting member of the Risk Management Committees of the Borough and of the School District. • Continue as a member of the Administration’s negotiating team for the FNSBEA collective bargaining

agreement if negotiations extend beyond FY21. • Continue working with Accounting and T/B divisions on issues and tasks related to internal controls and

appropriate financial data access authorizations across the Borough. • Continue evaluating the tax foreclosure function and working with T/B on its unique and challenging issues. • Develop and implement procedures for fiscal aspects of new and changed programs and requirements. • Continue to work with T/B and the Administration to improve the safety and security of the T/B staff. • Continue to work with FS division managers on succession planning for future retirements. • Continue participation in various Mayor’s committees and working groups, including the Continuity of

Operations Policy Group, the informal Legislative group, the Information Technology (IT) Governance Committee, the Grants Policy working group, and others as needed.


There are no significant budget changes in the Administration division of the FS department. Previous Year’s Accomplishments (completed or expected to be complete in FY 2021)

• Reviewed responses to the Borough’s request for proposal for the TACS replacement project, attended the software demonstrations, and evaluated the proposals with other team members. Consulted with T/B, Digital Services, and General Services (procurement) staff in the negotiations of a new contract with RSI.

• Refunded almost $29 million of five series of outstanding bonds through the Alaska Municipal Bond Bank for a total savings to the Borough of over $3 million. The entire process was accomplished remotely.

• Although almost all FS employees have worked on site throughout the COVID-19 pandemic, the FS department’s long-standing continuity of operations plan (COOP) was used on several occasions to keep FS operations active. Implemented and enforced mandates of the State and the Borough to protect FS staff and the public for onsite and in-person work. Regularly communicated updates to FS department employees. Strengthened the department’s COOP.

• Adapted many cross-departmental processes for financial transactions and intra-departmental activities affected by the restrictions necessitated by the pandemic.

• Communicated with taxpayers in multiple ways about remote payment options, deadline extensions, modified office hours and procedures. Installed an outdoor drop box for tax payments.

• Provided additional support and assistance to other departments working remotely during the pandemic. • The Borough received $28,623,358 in five grants from the federal CARES Act; the largest was $24,684,398

out of the municipal Coronavirus Relief Fund (CRF). The FS department set up new, separate investment accounts; established the general ledger structure for proper accounting, financial reporting, and grant compliance and to allow departments and employees to capture the Borough’s reimbursable costs; performed grant compliance; and gathered the data and prepared the financial reports and payment requests to the grantors. For the 350-plus community grants, assisted in the automated applications testing, trained other staff, reviewed encumbrances, and processed $24.5 million in payments to community recipients.

• $15.1 million of the Borough’s CRF grant funded five Health Care Impact Grants (HCIGs). The Borough’s CARES Act CRF community grants coordinator, H&SS and FS divisions, and the H&SS Commission developed the definition, criteria, evaluation factors, and allocation process for the HCIG program and made the grant allocations to local health care providers with revenues of $5 million or greater.

• Addressed numerous and diverse complex and/or problematic issues in the department’s divisions, including tax foreclosure issues, and particularly related to personnel and operational issues arising out of the COVID-19 pandemic.

• Supported the Accounting division in the Borough’s FY 2019-20 audit, including the preparation of the transmittal letter for the Comprehensive Annual Financial Report.

• No principal value was lost on any of the Borough’s investments or deposits. • Worked with T/B and Legal staff on certain uncollected tax accounts. • Continued to provide advice to maintain the Borough’s bond ratings. • Coordinated and arranged municipal bond training for multiple departments and the School District. • Continued efforts to recruit, hire, and retain both professional and technical staff.

196



DEPARTMENT OF FINANCIAL SERVICES – ADMINISTRATION DIVISION (continued)

Previous Year’s Accomplishments (completed or expected to be complete in FY 2021) (continued)

• Continued to support cross-training and the exchange of information to provide for continuity of operations and knowledge transfers.

• Persevered through a total carpet replacement project in which every FS Administration and Accounting employee was displaced, during the midst of the pandemic (with its social distancing requirements) and the CARES Act CRF community grants process, all while in full operational status.

• Participated as a voting member in regular meetings of the Borough and School District Risk Management Committees.

• Worked with various departments to resolve a number of new and challenging fiscal issues. • Assisted with, consulted on, and analyzed complex ordinances of a financial nature, or with financial

components, for the Mayor’s Office, Legal, and the Assembly. • Responded to many questions and requests for information from a broad spectrum of inquirers, both internal

and external. • Continued participation in various Boroughwide committees and working groups, including the Continuity of

Operations Policy Group, the Boards and Commissions working group, the informal Legislative group, and the Information Technology (IT) Governance Committee.

• Along with the Treasury and Budget Manager, the Mayor, and the Chief of Staff, with departmental input, the FS Administration division is developing and preparing the Mayor’s FY 2021-22 Recommended Budget, will be providing a presentation to the Assembly, and will be working with the Assembly on the Approved Budget.

197

2017/18 2018/19 2019/20 2020/21* 2021/22**Actual Actual Actual Budget Budget

MeasuresMeasure 1. Earned the Distinguished Budget Presentation Award from the Government Finance Officers Association? Yes Yes Yes Yes Yes Measure 2. Earned the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for the audited Comprehensive Annual Financial Report (CAFR)? Yes Yes Yes Yes Yes Measure 3. Presented the Mayor's Recommended Budget to the Assembly Finance Committee? Yes Yes Yes Yes Yes Measure 4. Researched/prepared the transmittal letter report for the Comprehensive Annual Financial Report? Yes Yes Yes Yes Yes Measure 5. Provided U.S.-required financial assurance to operate the Borough's municipal solid waste landfill? Yes Yes Yes Yes Yes Measure 6. Provided U.S.-required financial assurance to operate the Borough's and School District's underground fuel storage tanks? Yes Yes Yes Yes Yes Measure 7. Provided State-required financial assurance to operate the Borough's and School District's underground fuel storage tanks? Yes Yes Yes Yes Yes Measure 8. Obtained statutory exemption from posting a security deposit for the Borough's self-insurance of its workers' compensation obligations? Yes Yes Yes Yes Yes Measure 9. Health of bond ratings reaffirmed? Yes Yes Yes Yes Yes

Statistical AccomplishmentsNumber of Recommended Budgets Printed 80 80 80 80 ^ 80 Number of Recommended Budget Pages 843 861 846 872 869 Number of Approved Budgets Printed 89 84 76 71 ^ 71 Number of Budget Documents Available on FS Website 10 10 10 10 10 Number of Approved Budget Pages 536 538 544 547 573 Number of Approved Budget Mini Booklets Printed 100 100 100 0 ^ 100 Number of Appropriating Ordinances Reviewed 33 36 30 35 35 Number of Budget Transfers Reviewed 440 290 249 300 300 Number of CAFRs Available on FS Website 10 10 10 10 10 Number of CAFR Pages 333 361 375 382 382 Number of CAFR Transmittal Letter Pages 24 27 30 33 33 Number of CDs Made of Budgets and CAFRs, as requested 39 40 34 4 ^ 6

Number of Bond Ballot Questions 0 1 0 0 0 Amount of Bond Authorizations on Ballot $0 $36,615,000 $0 $0 $0 Number of Bond Sales (new and refundings) 0 1 0 1 ^ 0 Amount of New Bonds Sold $0 $11,000,000 $0 $0 $0 Amount of Refunding Bonds Sold $0 $0 $0 $25,010,000 ^ $0 Number of Bond Series Official Statements Available on FS Website 19 18 18 15 ^ 15

Number of Master Lease Schedules Processed 5 2 1 1 ^ 1 Amount of Master Lease Schedules Processed $324,869 $42,645 $516,410 unknown unknown

* Per the FY 2021 Approved Budget** Estimated^ Adjusted FY 2021 estimate


Dept: Financial ServicesDiv: Administration


198

Dept: Financial ServicesDiv: Administration


PERSONNEL SERVICES Permanent Salaries 247,498 258,905 260,620 260,620 262,710 262,710 Overtime Salaries - - - - - - Temporary Salaries - - 7,480 7,480 7,480 7,480 Benefits 156,784 158,886 156,750 156,750 153,290 153,290 Subtotal: 404,282 417,791 424,850 424,850 423,480 423,480

COMMODITIES Office Supplies 131 340 1,550 1,550 1,550 1,550 Computer Supplies 25 - 300 300 300 300 Operating Supplies - - - - - - Books and Periodicals 159 686 650 650 650 650 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 315 1,026 2,500 2,500 2,500 2,500

CONTRACTUAL SERVICES Professional Services - - 5,000 5,000 5,000 5,000 Communications - - 100 100 100 100 Travel - 320 1,200 1,200 1,200 1,200 Professional Dues/Meetings 1,123 1,228 1,630 1,630 1,630 1,630 Training 6,596 3,628 14,760 14,760 14,760 14,760 Advertising, Printing & Binding - - 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 - - 350 350 350 350 Subtotal: 7,719 5,176 23,160 23,160 23,160 23,160



GRAND TOTAL: 412,316 423,993 450,510 450,510 449,140 449,140


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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 and Single Audit Reports; advises the Chief Financial Officer 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, 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. Training and professional associations are essential to continued success in these efforts and in managing the Borough’s accounting and fiscal compliance functions. ONESolution software continues to impact day-to-day operations as the Accounting division handles periodic enhancements, new functionality, and problems that arise, in addition to developing new procedures in response. Accounts Payable (AP) processing in ONESolution requires more time, resulting in temporary reassignment of some AP tasks. This is primarily the result of dual processing, which requires AP staff to scan invoices into the ONESolution system for processing and approval, and then create paper records that are scanned and archived by Records Management to meet retention requirements.


• Review, properly account for, and report on authorized financial transactions timely and accurately. • Timely comply with laws, regulations, and contracts of a fiscal nature. • Oversee the FY 2020-21 annual and single audits of the Borough’s financial and grants records; prepare

the Comprehensive Annual Financial Report and Single Audit Reports; apply for the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting.

• Continue training new and recently promoted staff. • Implement Governmental Accounting Standards Board (GASB) Statement No. 87 (Leases). The

implementation date was postponed eighteen months by the Board in its Statement No. 95 (Postponement of the Effective Dates of Certain Authoritative Guidance).

• Continue to review and approve security requests for access to ONESolution, including approval of workflow roles, in alignment with appropriate internal controls and management authorizations. Troubleshoot problems as they arise.

• Support the Treasury and Budget (T/B) division with the implementation of the new property tax system. • Provide reviews and other assistance to the T/B division for the FY23 Mayor’s Recommended and

Approved Budgets. • Continue to create new or modify existing day-to-day, calendar year-end, fiscal year-end, audit

preparation, and external financial reporting processes, tasks, and procedures, utilizing technology when practical.

• Support General Services with the purchase card program. Regularly monitor effectiveness of existing internal controls for administration of the program and add or modify controls when required.

• Continue testing and implementing the periodic ONESolution software updates. Work with the ONESolution project team, evaluating and automating existing processes, using existing functionality and tools for reporting and processing data.

• Continue to work with the Application Xtender (AX, fka Encompass) project team to implement electronic records for the Accounting division.

201



DEPARTMENT OF FINANCIAL SERVICES – ACCOUNTING DIVISION (continued) Objectives for FY 2022 (continued)

• Continue reviewing journal entries, audit workpapers, 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 taxable and tax-exempt bond transactions.

• Continue participating in the grants policy working group and developing a grants procedures manual. • Continue to represent the department as a member of the Records Governance Group, evaluating

business processes, opportunities, and priorities specific to Borough-wide electronic records storage. Significant Budget Changes

There are no significant budget changes in the Accounting division of the Financial Services department. Previous Year’s Accomplishments (completed or expected to be complete in FY 2021) • 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, EPA, other third parties, and the Borough Assembly. • Earned the Borough’s thirty-second “Certificate of Achievement for Excellence in Financial Reporting”

from the Government Finance Officers Association (GFOA) for the FY 2018-19 Comprehensive Annual Financial Report.

• Had a successful FY 2020 audit with a “clean” audit opinion, working through delays caused by the COVID-19 pandemic. The audit was completed remotely requiring more coordination with the auditors through-out the process.

• Continued normal, essential operations during the COVID-19 pandemic closures, providing additional support and assistance to departments working remotely.

• Supported departments in various ways including reviews of workflow approval roles for new positions and departmental structure changes, and newly assigned roles for promoted staff and acting assignments across the Borough.

• Provided support for several grants that were awarded under the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the Families First Coronavirus Response Act.

• Supported the Mayor’s Office CARES Act effort that included three community grant programs. • Created documentation and training to facilitate new vendor setup and creation of purchase requisitions

for the CARES Act grant distributions. • Reviewed 358 purchase requisitions and processed weekly CARES Act grant payments totaling

$23.4 million from October 2020 through January 2021. • Coordinated with Borough departments to compile, document, track, and report eligible expenditures

under the CARES Act for reimbursement. • Complied with Internal Revenue Service (IRS) regulations for reporting CARES Act program distributions

on IRS Forms 1099-G. • Complied with new IRS regulations for reporting nonemployee compensation using IRS Form 1099-NEC. • Continued training new staff and recently promoted employees, taking advantage of additional distance

and e-learning opportunities provided through several professional associations and vendors. • Continued research and training for the upcoming implementation of GASB Statement No. 87 (Leases). • Worked with Records Management providing oversight of the scanning process into AX for paper journal

entries from 2016 through 2020. • Continued working with the project team on ONESolution issues and software updates. Researched and

resolved new and ongoing issues encountered with the accounts payable, purchasing, encumbrance, and general ledger subsystems.

• Reviewed journal entries, audit workpapers, 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 taxable and tax-exempt bond transactions.

• Completed work with Records Management to finalize updates to the retention schedule as the result of the AX implementation.

• Continued participating in the Records Governance Group, evaluating business processes, opportunities, and priorities specific to Boroughwide electronic records storage.

202



2017/18 2018/19 2019/20 2020/21* 2021/22**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 unmodified "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? Yes Yes Yes Yes Yes

Measure 5. Processed payments to vendors timely and accurately? Yes Yes Yes Yes Yes

Statistical AccomplishmentsAnnual Financial Audit, Annual State and

Federal Single (Grant) AuditsMaterial weaknesses or significant deficiencies? No No No No NoFindings, questioned costs, or disallowed costs? No No No No NoTotal revenues $178.7 M $185.2 M $191.3 M $172.5 M ^ $173.5 MState grant expenditures $6.9 M $13.5 M $5.7 M $12.0 M $6.0 MFederal grant expenditures $5.8 M $7.3 M $7.3 M $35.0 M ^ $8.5 MAudit tasks performed & schedules prepared 284 291 294 295 ^ 300Report pages 361 375 384 390 ^ 390Financial statements, footnotes, RSI prepared 150 158 166 170 ^ 170Additional info schedules, statistical tables, and transmittal letter pages prepared 77 82 89 90 ^ 90.General Ledger Section (GL)/ Support Staff (SS)Funds maintained / Line-item accts maint (GL) 35 / 944 35 / 948 35 / 951 35 / 951 ^ 35 / 951Active (annual) operating cost centers (GL) 268 258 255 255 255Active (inception-to-date) projects (GL) 512 411 338 340 ^ 340Purchase orders reviewed (including TAs) (GL) 2,406 2,145 1,951 1,900 ^ 1,900Budget transactions / Journal entries processed (GL) 1,437 1,310 1,195 1,100 ^ 1,100Capital assets tracked (GL) 7,894 7,959 8,157 8,200 ^ 8,200Ordinances / Fiscal notes reviewed & posted (GL,SS) 33 36 30 35 35Bank accounts / Reconciliations (GL) 29 / 348 25 / 300 25 / 312 26 / 312 ^ 26 / 312Accounts Payable (AP)/ Support Staff (SS)Invoiced purchases processed for payment (AP,SS) 23,917 24,461 23,198 23,000 ^ 23,000AP and payroll check runs per year (AP,SS) 189 179 194 190 ^ 190Vendor & payroll checks/ EFTs distributed (SS) 18,548 18,222 17,789 18,200 ^ 18,200Payments made / Late fees incurred (AP) $129.6 M/$400 $134.6 M/ $604 $126.2 M/ $45 $130 M/ $100 ^ $130 M/ $100Vendor statements reconciled (AP) 233 247 270 250 250IRS Forms 1099 issued (AP) 305 308 591 400 ^ 400Grants Monitoring, Compliance, & ReportingDollar value of open grants $69.4 M $77.6 M $84.5 M $168 M ^ $91.1 MGrant project cost centers 280 345 279 390 ^ 290Reports / Invoices filed and billed 284 243 314 330 ^ 310Subgrant agreements written / Reports reviewed 15 / 60 15 / 52 19 / 68 15 / 60 15 / 60Financial reviews of HSS applications 16 16 13 14 13Other Compliance ReportingAPOC reports prepared 4 4 4 4 4IRS Forms 8038 - bonds and leases 5 2 1 2 1Unclaimed property report to State of Alaska 1 1 1 1 1Financial assurances for the landfill & USTs 2 2 2 2 2Status reports for State-reimbursed capital projects for schools (bond- & cash-funded) 7 6 1 1 ^ 1Amount of revenue lost if not filed timely $12.0 M $10.3 M $4.2 M $4.4 M $3.8 M

* Per the FY 2021 Approved Budget** Estimated^ Adjusted FY 2021 estimate

Dept: Financial ServicesDiv: Accounting


204

Dept: Financial ServicesDiv: Accounting


PERSONNEL SERVICES Permanent Salaries 1,064,534 1,174,774 1,299,070 1,299,070 1,314,620 1,314,620 Overtime Salaries 20,926 1,243 19,450 19,450 19,450 19,450 Temporary Salaries 36,282 18,269 29,140 29,140 29,140 29,140 Benefits 659,439 642,521 792,270 792,270 777,630 777,630 Subtotal: 1,781,181 1,836,807 2,139,930 2,139,930 2,140,840 2,140,840

COMMODITIES Office Supplies 3,259 3,393 8,010 8,010 6,410 6,410 Computer Supplies 1,947 775 1,000 1,000 2,000 2,000 Operating Supplies - - - - - - Books and Periodicals 6,475 8,583 7,950 7,950 7,950 7,950 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 11,681 12,751 16,960 16,960 16,360 16,360

CONTRACTUAL SERVICES Professional Services - - 3,000 3,000 3,000 3,000 Communications 66 - 130 130 130 130 Travel - - - - - - Professional Dues/Meetings 1,185 1,491 1,730 1,730 1,730 1,730 Training 21,392 11,282 20,950 20,950 20,950 20,950 Advertising, Printing & Binding 4,014 4,258 4,390 4,390 4,990 4,990 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - 150 150 150 150 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 99 129 340 340 340 340 Subtotal: 26,756 17,160 30,690 30,690 31,290 31,290



GRAND TOTAL: 1,821,777 1,866,718 2,189,280 2,189,280 2,190,190 2,190,190


205




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 State and Borough funding to non-profit organizations for essential human services. The Early Childhood Development Commission (ECDC) is tasked with seeking sources of funding to further the quality of early care and education of children in the Borough. This division provides administrative support to both Commissions, provides information so both Commissions can make informed decisions, and administers funds for both, such as the State’s Human Services Community Matching Grant (HSCMG), the Borough’s Match Assistance Grants (MAGs), and donation funds related to the ECDC’s special events. This division also administers the State’s Community Assistance funds for unincorporated communities within the Borough. Major Long-Term Issues and Concerns

The HSCMG program provides essential human services and reaches over 36,000 local residents each year. The demonstrated need and exceptional efficiencies highlight the importance of this grant program. The Governor’s proposed FY22 budget includes the HSCMG funding. 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, 2016 – 2017, 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. Commission members have not found other funding sources. Objectives for FY 2022

• Continue to assist the HSSC in their work by: ▪ Applying for and reporting on the HSCMG, if funded by the State. ▪ Supporting the HSCMG sub-grant allocation and monitoring process, if funded by the State. ▪ Administering the MAG solicitation and distribution process. ▪ Supporting the MAG award process. ▪ Compiling information on community needs and the impact of these grants. ▪ Supporting Commission meetings.

• Continue to assist the ECDC in their work by: ▪ Supporting Commission projects: the Fairbanks Families Partnership and FairbanksFamilies.org. ▪ Planning, fund-raising, organizing, operating, and soliciting and coordinating volunteers for the

annual Family Health Fair for children ages 0 to 8. ▪ Planning, fund-raising, organizing, and managing the annual Family Friendly Workplace Awards. ▪ Supporting Commission meetings.

• Continue to administer the Community Assistance Program for unincorporated communities’ funds in accordance with State law and as approved by the Assembly (if it gets funded).

• Continue to participate as the local government representative on the Emergency Food and Shelter Program (EFSP) Local Board which allocates EFSP funds from the Federal Emergency Management Agency (FEMA) to local social service organizations. United Way Worldwide serves as the EFSP National Board’s Secretariat and Fiscal Agent. The United Way of Tanana Valley (UWTV) staffs the EFSP Local Board. The EFSP Local Board serves four jurisdictions: the Fairbanks North Star Borough (FNSB) jurisdiction, the Northwest Arctic Borough (NAB) jurisdiction, the Nome Census Area (Nome) jurisdiction, and the Yukon-Koyukuk Census Area (Y-K) jurisdiction. Additional EFSP funds were appropriated by Congress in the American Rescue Plan Act signed by President Biden in March 2021.

207



DEPARTMENT OF FINANCIAL SERVICES – HEALTH & SOCIAL SERVICES DIVISION (continued) Significant Budget Changes

There are no significant budget changes in the Health & Social Services division of the Financial Services department. Previous Year’s Accomplishments (completed or expected to be complete in FY 2021)

• Supported the HSSC. • Applied for, managed, processed, tracked, monitored, and reported on the HSCMG program. • Managed, processed, tracked, monitored, and reported on the MAG program. • Supported the ECDC. • Created a process for utilizing the HSSC to accept applications, review, score, and disseminate Health

Care Impact Grant funds to local health care providers. These funds came to the Borough as part of the CARES Act federal funds that were passed through the State of Alaska.

• Communicated with donors about the cancellation of the April 2020 Family Friendly Workplace Awards, giving each the option of returning their donation or applying it to the next Awards event.

• Managed, processed, tracked, and monitored the Community Assistance for unincorporated communities’ program.

• To receive FEMA EFSP funds that are allocated to a local jurisdiction, a Local Board must be convened. The UWTV recruited Local Board members for each designated seat required by the EFSP. The Borough’s Health and Social Services (H&SS) Administrator was appointed by the Mayor as the required local government representative on the newly established EFSP Local Board. The H&SS Administrator assisted in the development of the public solicitation of local social service organizations to apply for EFSP funding and of a transparent application process which included evaluation criteria. Several tranches of EFSP funds – for the FNSB, NAB, Nome, and Y-K jurisdictions -- went through the Local Board. Successful applicants were forwarded to the EFSP National Board for award and distribution.

• Improved efficiency, organization, and documentation of the Commissions’ meetings through the use of Boroughwide clerical support for boards and commissions.

208


2017/18 2018/19 2019/20 2020/21 * 2021/22 **Actual Actual Actual Budget Budget

Measures

Measure 1. Number of residents who received services funded by Human Services Community Matching Grants 36,650 34,580 35,350 36,400 ^ 36,400Measure 2. Multiplier (ratio) of State, Other & In-kind to Local funds for the Human Services Community Matching Grant 18:1 17:1 19:1 21:1 ^ 21:1 Measure 3. Multiplier (ratio) of Funds from Primary Grantor Other Funds & In-kind to H&SS Match Assistance Grants 14:1 16:1 16:1 17:1 ^ 17:1 Measure 4. Economic value of HSCMG (total of Local, State, Project Income, Other Funds, and In-Kind) $6,550,692 $6,831,282 $7,408,390 $8,100,000 ^ $8,100,000Measure 5. Economic value of H&SS Match Assistance Grants (total of Local, Primary Grantor, Project Income, Other Funds, and In-Kind) $3,237,901 $3,190,179 $3,374,102 $3,400,000 ^ $3,400,000Measure 6. Held the annual Family Friendly Workplace Awards event? Yes Yes No ~ No ~ Yes Measure 7. Held the annual Family Health Fair for children ages 0 to 8 years? Yes Yes Yes No ~ Yes Measure 8. Number of unincorporated communities receiving Community Assistance funding 11 11 11 11 11


Human Services Community Matching GrantAmount of HSCMG allocated to non-profits $377,980 $374,224 $372,725 $360,000 ^ $376,496Number of HSCMG proposals received and screened 16 15 14 12 ^ 12Number of HSCMG subgrants managed 13 13 13 12 12

H&SS Match Assistance Grants (MAGs)Amount of MAGs awarded $224,747 $200,000 $200,000 $200,000 $200,000Number of MAG proposals received and screened 15 15 13 12 ^ 15Number of MAGs managed ss 13 13 13 12 ^ 15

Community Assistance for Unincorporated CommunitiesAmount of state funding passed through to non-profits $173,679 $173,679 $173,679 $173,679 $173,679Number of non-profits receiving funds/grants awarded & tracked 17 17 18 18 18

CARES Act Municipal Coronavirus Relief Funds used for Health Care Impact Grants (HCIGs) [FY21 only]Amount of funding allocated to HCIGs $15,140,623 ^Number of health care entities receiving funds 5 ^

Total Number of Grants Managed 43 43 44 50 ^ 45

Total Amount of Grant Funds Managed $776,406 $747,903 $746,404 $15,874,302 ^ $750,175

* Per FY 2021 Approved Budget** Estimated^ Adjusted FY 2021 estimate~ Cancelled due to the COVID-19 pandemicss Includes all grants active in fiscal year

Dept: Financial Services

Div: Health & Social ServicesMeasures & Statistical Accomplishments


210

Dept: Financial ServicesDiv: Health and Social Services


PERSONNEL SERVICES Permanent Salaries 67,343 71,225 73,310 73,310 74,710 74,710 Overtime Salaries 715 - - - - - Temporary Salaries 7,562 1,514 9,530 9,530 9,530 9,530 Benefits 38,886 38,151 44,720 44,720 44,240 44,240 Subtotal: 114,506 110,890 127,560 127,560 128,480 128,480

COMMODITIES Office Supplies 86 15 600 600 600 600 Computer Supplies - 31 150 150 150 150 Operating Supplies 48 115 100 100 100 100 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 134 161 850 850 850 850

CONTRACTUAL SERVICES Professional Services 347 329 108 108 100 100 Communications - 11 - - - - Travel - - - - - - Professional Dues/Meetings 162 - 700 700 700 700 Training - - 490 490 490 490 Advertising, Printing & Binding 1,177 540 1,000 1,000 1,000 1,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - - - - - - Subtotal: 1,686 880 2,298 2,298 2,290 2,290



GRAND TOTAL: 116,326 111,931 246,059 246,059 248,666 248,666


211




DEPARTMENT OF FINANCIAL SERVICES – TREASURY AND BUDGET DIVISION – TREASURY AND BUDGET SECTION MISSION/Program Description

THE MISSION OF THE TREASURY AND BUDGET SECTION IS TO COLLECT AND INVEST BOROUGH FUNDS, PREPARE THE ANNUAL BUDGET, AND TO ACCOUNT FOR ALL FUNDS RECEIVED IN AN EFFICIENT AND EFFECTIVE MANNER. It is the responsibility of the Treasury and Budget section to: coordinate the development of the annual Borough operating budget and capital budget related to the Capital Improvement Program; calculate the annual mill levies for all Borough taxing authorities; bill, collect, and disburse annual property taxes 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 excise, and marijuana and marijuana products 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 debt service reimbursements; and assist in analyzing the revenue impact of proposed local, state, and federal legislation. Major Long-Term Issues and Concerns

The technology of the Borough’s property Tax Accounting and Collections System (TACS) is critically outdated. In January 2021, a five-year contract to purchase and implement a new system, Revenue Premier, was executed with Revenue Solutions, Inc (RSI). It is expected that the implementation will be complete by the end of 2022. In collaboration with Digital Services, significant Treasury and Budget (T/B) staff resources are required for the implementation. This project is of the highest priority for the Borough.

The property tax foreclosure portion of the former Land Management department was moved to the Financial Services department in 2015 under the T/B division. T/B continues to evaluate, and modify, these processes while addressing more and more unique and challenging situations that affect tax foreclosure.

The safety and security of staff is a long-time issue for the T/B division (both the T/B and Tax Foreclosure sections). In addition, the COVID-19 pandemic brought to the forefront the cramped space in which most of the T/B division staff work, making social distancing challenging and Alaska Public Health recommending full-time wearing of face masks in the suite. Objectives for FY 2022

• 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 can improve these

processes. Continue to explore alternative systems for the collection and deposits of payments for services and taxes.

• Monitor and transfer funds as necessary to maintain adequate cash flows and invest treasury funds safely.

• Publish the Borough’s FY 2021-22 Approved Budget. Coordinate, oversee, develop, and publish the Mayor’s FY 2022-23 Recommended Budget.

• Work with Digital Services to implement the new RSI property tax system. • 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.

• Work with the Legal department in the collection of delinquent taxes on mobile homes and properties on land leased from the State.

• Continue to work with the Legal department on problematic sales and excise tax accounts. • Consult with and work with the Legal department on particularly challenging tax foreclosure issues of a

legal nature.

213



DEPARTMENT OF FINANCIAL SERVICES – TREASURY AND BUDGET DIVISION - TREASURY AND BUDGET SECTION (continued) Objectives for FY 2022 (continued)

• Continue to work with the Borough’s room rental owners/operators to implement appropriate procedures to assist with their reporting requirements under the Borough’s Code of Ordinances.

• Take a proactive approach to cash handling, revenues, and receivables internal control issues by offering training and workshops for all departments.

• To better protect T/B employees, continue to evaluate physical and procedural safety and security measures in the division and implement identified improvements. For changes requiring action by the others outside of Financial Services, forward improvement suggestions to the Administration.


There are no significant budget changes. Previous Year’s Accomplishments (completed or expected to be completed in FY 2021)

• Worked with Digital Services and General Services (procurement) to prepare a request for proposal (RFP), evaluate bidders, and procure a new property tax software system.

• Received the Borough’s 30th Distinguished Budget Presentation Award from the Government Finance Officers Association for the FY 2019-20 budget document.

• Coordinated, oversaw, developed, and published the FY 2020-21 Approved Budget and the Mayor’s FY 2021-22 Recommended Budget.

• Adapted public operations to meet State and Borough mandates and guidelines for the COVID-19 pandemic. Installed an outdoor drop box for tax payments.

• Maintained timely and accurate revenue receipting. • Invested Borough funds conservatively with no investment losses. • Maintained positive banking, broker, and other vendor relationships. • Continued to process all debt service payments timely and reconciled State reimbursement payments. • 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 emerged. Recorded and reconciled all credit card sales.

• Continued to work with Digital Services on issues with the existing TACS software. • 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. • Continued to locate and inform new room rental owners/operators of the Borough’s hotel-motel tax

requirements under the Borough Code of Ordinances. • Continued to work with the Legal department and Assessing to address deed changes and ownership

issues. • Continued to work with the Legal department on delinquent sales and excise taxes.

214


2017/18 2018/19 2019/20 2020/21* 2021/22**Measures Actual Actual Actual Budget Budget

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 5 4 6 5 5 Measure 3. Prepared and delivered the annual operating budget timely? Yes Yes Yes Yes Yes


Property Tax Bills and Notices Mailed 43,736 43,741 43,861 43,184 ^ 43,900 Property Tax Payments Processed 70,508 70,185 70,233 71,000 71,000

Property Taxes Collected - Borough $113,977,943 $118,890,235 $133,593,822 $129,636,022 ^ $130,949,322 Property Taxes Collected - City of Fairbanks $15,911,367 $19,016,889 $16,006,684 $15,742,805 $15,742,805 Property Taxes Collected - City of North Pole $377,896 $603,304 $636,131 $894,841 $894,841 Property Taxes Collected - Service Areas $13,333,573 $13,668,620 $14,293,125 $14,744,507 $14,719,457

Property Tax Delinquency Notices Sent 4,374 4,411 3,840 4,141 ^ 4,400 Property Tax Adjustments Processed 1,560 1,570 1,927 1,950 ^ 1,950

Number of Tax Collection Appeals Processed 4 4 8 9 ^ 8

Other Revenue Received $31,482,193 $33,888,073 $21,086,798 $25,000,000 ^ $30,000,000 Other Revenue Payments Processed 3,501 3,085 2,995 3,000 ^ 3,500

Hotel-Motel Tax Collected $2,073,533 $2,126,975 $1,791,337 $1,000,000 $1,000,000 Hotel-Motel Tax Payments Processed 1,266 1,481 1,541 1,500 1,500 Number of Hotel-Motel Tax Accounts 149 169 187 179 179

Alcoholic Beverage Tax Collected $1,069,476 $1,064,645 $1,031,438 $990,000 $990,000 Alcoholic Beverage Tax Payments Processed 822 859 788 928 928 Number of Alcoholic Beverage Tax Accounts 78 80 78 82 82

Tobacco Distribution Excise Tax Collected $1,362,174 $1,329,966 $1,340,930 $1,100,000 $1,350,000 Tobacco Distribution Excise Tax Payments Processed 72 80 80 80 80 Number of Tobacco Distribution Excise Tax Accounts 6 7 7 7 7

Marijuana Sales Tax Collected 131,718 180,374 336,899 175,000 350,000Marijuana Sales Tax Payments Processed 39 42 53 53 53

Government Money Market Funds Managed 14 14 13 17 15

Investments purchased 4 4 3 5 5 Investments matured 5 7 2 8 8 Investments purchased $20,000,000 $20,000,000 $13,000,000 $25,000,000 $25,000,000 Investments matured $20,238,099 $29,770,864 $7,000,000 $50,000,000 $50,000,000

Contracts managed: banking, investment, printing, advertising, and others 23 23 23 23 23

Budgets prepared and balanced (including service area budgets) 175 175 175 175 175

* Per the FY 2021 Approved Budget** Estimated ^ Adjusted FY 2021 estimate


Dept: Financial ServicesDiv: Treasury and Budget

Measures & Statistical AccomplishmentsSec: Treasury and Budget

216

Dept: Financial ServicesSec: Treasury/Budget



COMMODITIES Office Supplies 2,587 3,890 4,020 4,020 4,020 4,020 Computer Supplies 3,105 (64) 400 400 400 400 Operating Supplies - - - - - - Books and Periodicals 2,046 2,339 2,600 2,600 2,600 2,600 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 7,738 6,165 7,020 7,020 7,020 7,020

CONTRACTUAL SERVICES Professional Services 6,000 6,000 9,000 9,000 9,000 9,000 Communications 24 146 400 400 400 400 Travel 601 1,008 600 600 600 600 Professional Dues/Meetings 913 883 1,120 1,120 1,120 1,120 Training 16,357 20,745 15,760 15,760 15,760 15,760 Advertising, Printing & Binding 15,101 13,869 17,300 17,300 18,300 18,300 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 159 2,120 1,350 1,350 1,350 1,350 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 131,075 139,048 173,660 173,660 172,660 172,660 Subtotal: 170,230 183,819 219,190 219,190 219,190 219,190


CAPITAL OUTLAY Controlled Assets 5,280 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 5,280 - - - - -

GRAND TOTAL: 1,133,470 1,060,789 1,188,490 1,188,490 1,183,290 1,183,290


217




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 property taxpayers, those that pay timely, by successfully pursuing delinquent property tax accounts throughout the three-year process. Major Long-Term Issues and Concerns Tax Foreclosure, which was previously a portion of the former Land Management department, was moved to the Financial Services department under the Treasury and Budget (T/B) division in 2015. T/B has continued to evaluate the entire function and its processes. Many changes have been made to the foreclosure process and there are more changes being considered for the upcoming years to make the tax foreclosure process and procedures more efficient and effective. In every year since T/B took on the entire tax foreclosure process, the Tax Foreclosure section has continued to encounter many unique and challenging situations with properties in the foreclosure process. These unique situations have required significant staff time among several departments, most specifically our Legal department, and require research and development of procedures to ensure equitable treatment of all properties in the future. The Tax Foreclosure section expects to continue to face new and challenging situations in the future. Tax Foreclosure is also facing a rise in the number of tax foreclosure properties in all phases of the process. This adds to the amount of time and resources for each required phase. Staff time has increased considerably due to the rise. Objectives for FY 2022 • Complete the 2017 tax foreclosure process, which was paused due to the COVID-19 pandemic, in

conjunction with the 2018 tax foreclosure process and begin the 2019 tax foreclosure process. • Continue to implement, evaluate, and modify tax foreclosure processes and procedures. • Continue to consolidate the first-year tax foreclosure processes from the Treasury and Budget section

with the later processes in the Tax Foreclosure section. • Continue cross-training Treasury and Budget section staff in the tax foreclosure processes in a proactive

approach in the event of staff changes and unforeseen circumstances. • Continue to train new staff in the tax foreclosure section due to staff turnover and new hires. • Evaluate, research, and propose increased security and protection measures to ensure the safety of tax

foreclosure personnel. • Continue to implement changes in the tax foreclosure processes and fees structure, as practical, in order

to reduce the fees on the tax-foreclosed properties to aid delinquent taxpayers in redeeming and repurchasing their properties.

• Continue to research, evaluate, and consider alternate methods within the entire foreclosure process, including the selling of tax-foreclosed properties, in an effort to increase safety for tax foreclosure staff and the public, and to gain process efficiencies and potential cost savings.

• Continue to work with the Administration and the Legal department on certain problematic properties coming up for foreclosure.

Significant Budget Changes There are no significant budget changes. Previous Year’s Accomplishments (completed or expected to be complete in FY 2021) • Worked partway through the 2017 foreclosure cycle through preparation for the expected foreclosure

sale in August 2020. The August 2020 sale was cancelled due to the COVID-19 pandemic. • Continued to implement changes in some of the processes in tax foreclosure for greater efficiency.

219


PROGRAM BUDGET SUMMARY (continued) DEPARTMENT OF FINANCIAL SERVICES – TREASURY AND BUDGET DIVISION - TAX FORECLOSURE SECTION (continued) Previous Year’s Accomplishments (completed or expected to be complete in FY 2021) (continued) • Made a proactive approach in calling all 2018 delinquent property owners in September and October

2020. This significantly increased the number of payments toward the 2018 delinquent taxes and reduced the number of limited liability reports ordered.

• Continued with more comprehensive cross-training of staff. • Continued working with the Legal department to clarify Borough Code and State Statutes regarding tax

foreclosure. • Trained new staff.

220


2017/18 2018/19 2019/20 2020/21* 2021/22**Measures Actual Actual Actual Budget Budget

Measure 1. Number of Certified Letters Mailed to Owners of Property on the (TxYr1) Foreclosure List [A.S. 29.45.330(3)] 1,912 1,912 1,469 *** 1,973 ^ 1,970

Measure 2. Number of Certificates of Redemption Issued [A.S. 29.45.410] 1,256 1,256 1,093 1,256 1,256

Measure 3. Number of Limited Liability Reports Ordered to Obtain Names and Addresses of All Property Owners and Lienholders on Each Foreclosure Property (TxYr3) [A.S. 29.45.440] 176 258 139 201 ^ 200 Measure 4. Number of Foreclosure Properties (TxYr3) / 119 173 100 170 ^ 170 Number of Letters Mailed to Property Owners and Lienholders [A.S. 29.45.440] 1,610 1,262 1,417 1,425 ^ 1,450

Statistical AccomplishmentsPercentage of properties against which foreclosure judgement was awarded

for delinquent taxes compared to the total number of taxable parcels (TxYr1) 3.03% 2.88% 4.05% 4.05% ^ 3.50%

Number of properties against which foreclosure judgment was

awarded (TxYr1) 1,324 1,256 1,787 1,900 ^ 1,900Percentage paid prior to the tax foreclosure sale (TxYr3) **** 98.94% 95.22% 98.94% 98.94% 98.94%

Number of properties on the published foreclosure list (TxYr1) 1,912 1,820 1,895 1,973 ^ 1,970 Percentage paid from publication to judgement for delinquent taxes (TxYr1) 30.75% 31.30% 5.70% 30.75% 30.75%

Number of foreclosure fee schedule courtesy letters mailed for foreclosureproperties (TxYr3) 1,610 1,262 1,417 1,500 ^ 1,500

Number of foreclosure properties for which foreclosure fee schedule courtesy letters were mailed (TxYr3) 319 297 411 400 ^ 400

Percentage paid prior to imposition of the fee for the Limited Liability 33.54% 35.09% 66.18% 65.00% ^ 65.00%Reports (TxYr3)

Number of foreclosure properties on which the fee for the Limited LiabilityReports was imposed (TxYr3) 212 259 139 201 ^ 200

Percentage paid prior to mailing of A.S. 29.45.440-required letters to property owner and lienholder letters (TxYr3) 43.88% 40.71% 28.06% 15.42% ^ 40.71%

Number of foreclosure properties for which A.S. 29.45.440-required letters to property owners and lienholders were mailed (TxYr3) 119 173 100 170 ^ 170

Percentage paid prior to the Borough acquiring tax deed to the property (TxYr3) 52.95% 60.00% 21.00% 52.95% 52.95%

Number of foreclosed property parcels for which the Borough acquired taxdeed (TxYr 3) 56 60 0 65 65

Percentage of the Number of parcels (from the latest forclosure cycle) sold in the foreclosure sale (TxYr3) to the total of parcels (from the latestforeclosure cycle) offered in the foreclosure sale (TxYr3) 72.41% 61.67% 76.47% 76.47% 76.47%

Number of site inspections of foreclosure properties (TxYr3) / Number ofproperty notice-of-sale postings (TxYr3)**** 115 / 56 104 / 60 79 / 0 163 / 56 ^ 115 / 56

* Per the FY 2021 Approved Budget ** Estimated ^ Adjusted FY 2021 estimate *** Decrease due to end of redemption period procedure changes**** 4th fiscal year

The tax foreclosure cycle takes approximately 3 years to complete, with critical timing requirements set by Alaska Statues (A.S.) and Borough Code, but crosses into 4 fiscal years. These tax years are denoted by TxYr1, TxYr2, and TxYr3 in the above measures and statistics.

Dept: Financial Services

Div: Treasury BudgetSec: Tax Foreclosure


222

Dept: Financial ServicesSec: Tax Foreclosure



COMMODITIES Office Supplies 1,205 943 1,300 1,300 1,300 1,300 Computer Supplies 33 8 400 400 400 400 Operating Supplies 1,053 - 810 810 810 810 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - 48 240 240 240 240 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,291 999 2,750 2,750 2,750 2,750

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 239 209 600 600 600 600 Travel - - 250 250 250 250 Professional Dues/Meetings - 204 50 50 50 50 Training 225 540 800 800 800 800 Advertising, Printing & Binding 43,022 30,730 49,880 49,880 49,880 49,880 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 250 - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 105,063 80,577 169,250 169,250 169,250 169,250 Subtotal: 148,799 112,260 220,830 220,830 220,830 220,830



GRAND TOTAL: 348,167 251,206 439,940 439,940 437,600 437,600

FUNDING SOURCE: General Fund Revenues 400,000

223

Dept: Financial ServicesDiv: Treasury/Budget


PERSONNEL SERVICES Permanent Salaries 663,218 583,015 686,820 686,820 690,300 690,300 Overtime Salaries 52,744 61,753 39,300 39,300 39,300 39,300 Temporary Salaries 13,228 19,922 16,200 16,200 16,200 16,200 Benefits 418,109 344,062 436,320 436,320 425,300 425,300 Subtotal: 1,147,299 1,008,752 1,178,640 1,178,640 1,171,100 1,171,100

COMMODITIES Office Supplies 3,792 4,833 5,320 5,320 5,320 5,320 Computer Supplies 3,138 (56) 800 800 800 800 Operating Supplies 1,053 - 810 810 810 810 Books and Periodicals 2,046 2,339 2,600 2,600 2,600 2,600 Repair and Maint. Supplies - - - - - - Clothing Supplies - 48 240 240 240 240 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 10,029 7,164 9,770 9,770 9,770 9,770

CONTRACTUAL SERVICES Professional Services 6,000 6,000 9,000 9,000 9,000 9,000 Communications 263 355 1,000 1,000 1,000 1,000 Travel 601 1,008 850 850 850 850 Professional Dues/Meetings 913 1,087 1,170 1,170 1,170 1,170 Training 16,582 21,285 16,560 16,560 16,560 16,560 Advertising, Printing & Binding 58,123 44,599 67,180 67,180 68,180 68,180 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 159 2,120 1,350 1,350 1,350 1,350 Repairs & Maint. -Other Equipment 250 - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 236,138 219,625 342,910 342,910 341,910 341,910 Subtotal: 319,029 296,079 440,020 440,020 440,020 440,020



GRAND TOTAL: 1,481,637 1,311,995 1,628,430 1,628,430 1,620,890 1,620,890

FUNDING SOURCES: General Fund Revenues 400,000

224

Dept: Financial ServicesDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 2,042,593 2,087,919 2,319,820 2,319,820 2,342,340 2,342,340 Overtime Salaries 74,385 62,996 58,750 58,750 58,750 58,750 Temporary Salaries 57,072 39,705 62,350 62,350 62,350 62,350 Benefits 1,273,218 1,183,620 1,430,060 1,430,060 1,400,460 1,400,460 Subtotal: 3,447,268 3,374,240 3,870,980 3,870,980 3,863,900 3,863,900

COMMODITIES Office Supplies 7,268 8,581 15,480 15,480 13,880 13,880 Computer Supplies 5,110 750 2,250 2,250 3,250 3,250 Operating Supplies 1,101 115 910 910 910 910 Books and Periodicals 8,680 11,608 11,200 11,200 11,200 11,200 Repair and Maint. Supplies - - - - - - Clothing Supplies - 48 240 240 240 240 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 22,159 21,102 30,080 30,080 29,480 29,480

CONTRACTUAL SERVICES Professional Services 6,347 6,329 17,108 17,108 17,100 17,100 Communications 329 366 1,230 1,230 1,230 1,230 Travel 601 1,328 2,050 2,050 2,050 2,050 Professional Dues/Meetings 3,383 3,806 5,230 5,230 5,230 5,230 Training 44,570 36,195 52,760 52,760 52,760 52,760 Advertising, Printing & Binding 63,314 49,397 72,690 72,690 74,290 74,290 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 159 2,120 1,500 1,500 1,500 1,500 Repairs & Maint. -Other Equipment 250 - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 236,237 219,754 343,600 343,600 342,600 342,600 Subtotal: 355,190 319,295 496,168 496,168 496,760 496,760



GRAND TOTAL: 3,832,056 3,714,637 4,514,279 4,514,279 4,508,886 4,508,886


225


Financial Services FeesRecommended 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 (2021) Tax Year 2 (2020) Tax Year 3 (2019)Taxable Parcels: 43,963 Delinquency as of

December 1st Demand Letter 3,807 Advertising Fee 1,913 $20.00Recording of Judgment and

Redemption Certificate Fee 1,302 $65.00Foreclosure Fee Schedule Courtesy

Letters/Admin Fee 410 $240.00Limited Liability Report Fee 200

(Hard Cost) 350.00Property Owner/Lienholder

Notification Fee 132 900.00Site Inspection Fee 115 150.00Limited Liability Report Review Fee 200 350.00

End of Redemption/Tax Deed Fee 53 1,700.00Tax Foreclosure Sale Fee 250.00

Properties at Sale/Sold: 46 / 21

Tax Foreclosure Sales FeeBid Packet $15.00

User Fee Schedule

Fees by Tax Year - 3 Yr Avg

226

Department of General Services

Purchasing

GeneralServices

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, 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 • Evaluate workflow; identify opportunities to hasten and increase productivity. • Turnover and continued training.

Objectives for FY 2022 • Conduct our business to the highest standards of ethics, integrity, and compliance; providing for

increased confidence in Borough procurements. • Provide increased economy in the Borough procurement system. • Promote recycling in Borough departments. • Ensure compliance with Borough ordinances and policies, as well as applicable state and federal laws,

through continued education of decentralized purchasing agents in all departments. Significant Budget Changes • The budget reflects a net change in personnel costs due to cost of living and longevity adjustments and

benefit rate changes. Previous Year’s Accomplishments • Purchased and distributed 500 cloth face coverings for Borough staff. • Purchased and distributed 662 containers of cleaning wipes to Borough departments. • Coordinated distribution of 5,000 cloth face masks from federal grant to Borough employees. See specific GS Divisions for measures and statistical accomplishments

227


Dept: General ServicesDiv: Administration


PERSONNEL SERVICES Permanent Salaries 185,452 167,505 194,200 194,200 197,820 197,820 Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits 108,039 80,857 116,330 116,330 114,930 114,930 Subtotal: 293,491 248,362 310,530 310,530 312,750 312,750

COMMODITIES Office Supplies 165 531 1,000 1,000 500 500 Computer Supplies - 30 60 60 590 590 Operating Supplies 80 - - - - - Books and Periodicals - - 230 230 200 200 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 245 561 1,290 1,290 1,290 1,290

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training 7,916 3,190 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: 7,916 3,190 11,250 11,250 11,250 11,250



GRAND TOTAL: 301,652 252,113 323,070 323,070 325,290 325,290


229




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 • Training of new personnel in borough operations, procurement, and Title 16. • Federal grant regulations mandate constant monitoring and documenting for compliance and

accountability. Objectives for FY 2022 • Continue to utilize cooperative purchasing agreements to achieve substantial price discounts and reduce

procurement timelines. • Improve / increase training on basic procurement guidelines. • Update policies to reflect current best practices. Significant Budget Changes • The budget reflects a net change in personnel costs due to longevity adjustments, benefit rate changes,

and personnel changes. Previous Year’s Accomplishments • Streamlined large dollar procurements through electronic signature process that greatly reduces time to

execute a contract. • Converted bid opening process to online/remote.

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Measure 1. Number of Protests Filed 0 0 0 0 0Measure 2. Procurement Card Expenditures $ $2,004,678 $2,265,065 $2,269,848 $2,200,000 $2,300,000Measure 3. Dollar Val Contracts Awarded (in excess of $50,000) 43.2M 6.7M 13M 8M 8MMeasure 4. Contracts Issued 82 26 49 35 40Measure 5. Number of Cooperative Purchases 92 75 38 100 100


Processing of Purchasing Documents

Purchase Orders Issued 2,054 2,145 1,866 2,000 2,000

Wood Stove Program PO Issued 161 180 206 200 200

Travel Authorizations Processed 229 206 159 150 240

Change Notices to Purchase Orders Processed 353 322 261 350 350

New Vendor Number Issued 312 438 483 400 400

Liquidates/Cancelations Processed 173 183 486 175 175

Procurement Card Transactions 8,347 9,411 9,075 9,500 9,500

Credit Cards Issued 140 60 19 100 100

P-Card Reconciller/Approver Count 100 104 73 100 100

Formal Procurement Process

Invitations for Bid issued 43 57 65 60 60

Requests for Proposal issued 19 14 20 20 20

Other solicitations: iRFP, RFQ 15 9 6 20 15

*Estimate

Dept: General ServicesDiv: Purchasing


232

Dept: General ServicesDiv: Purchasing


PERSONNEL SERVICES Permanent Salaries 184,030 153,108 180,260 180,260 183,780 183,780 Overtime Wages 7,123 1,121 11,000 11,000 11,000 11,000 Temporary Salaries - - 4,000 4,000 4,000 4,000 Benefits 110,918 87,225 114,900 114,900 113,520 113,520 Subtotal: 302,071 241,454 310,160 310,160 312,300 312,300

COMMODITIES Office Supplies 2,118 1,220 2,380 2,380 2,380 2,380 Computer Supplies 415 - 410 410 410 410 Operating Supplies 319 - - - - - Books and Periodicals - - 450 450 450 450 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,852 1,220 3,240 3,240 3,240 3,240

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - 100 100 100 100 Professional Dues/Meetings 934 1,284 1,400 1,400 1,400 1,400 Training 366 1,295 2,600 2,600 2,600 2,600 Advertising, Printing & Binding - - 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 - - - - - - Subtotal: 1,300 2,579 4,320 4,320 4,320 4,320



GRAND TOTAL: 306,223 245,253 317,720 317,720 319,860 319,860


233




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, JHAC Reception and Guard services, vehicle fleet services, Borough-wide mail, courier, office configurations, and janitorial services. Major Long-Term Issues and Concerns • Safety and security of staff. • FNSB storage space is inadequate to store the volume of records and surplus that are on hand. Objectives for FY 2022 • Cross-train employees to ensure consistent customer service to the departments. • Enhance use of electronic record keeping to reduce paper usage/storage. Significant Budget Changes • The budget reflects a net change in personnel costs due to longevity adjustments, benefit rate changes and

personnel changes. Previous Year’s Accomplishments • Reduced storage of surplus through a combination of online auctions and disposal of no-value assets, in

accordance with Title 16 requirements. • Purchased $1,600 worth of hand sanitizer, gloves, and cleaning supplies to help protect the health of Borough

employees. • Installed custom social distancing floor decals for requested facilities.

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Dept: General ServicesDiv: Support Services




Measure 1. Electronic documents that require graphic design and layout prior to printing 46% 47% 33% 40% 40%

Measure 2. Percentage of staff time used to address Borough-wide janitorial issues 5% 5% 5% 5% 5%

Measure 3. Percentage of staff time on surplus 40% 75% 70% 65% 65%

Measure 4. Percentage of staff time used to address BAC facility management 20% 20% 25% 20% 20%


Borough Admin Center Facility Support

Facility workorders processed 278 325 313 310 310

Janitorial/Security contracts-Requests for Action 42 40 19 40 40

Fleet Vehicles dispatched to the field 415 317 273 400 400

Mail-Warehouse/Reprographics/Photo ID Services

Reprographic Copies 1,586,779 1,531,798 1,059,531 1,400,000 140,000,000

USB copies 112 5 0 5 5

Photo ID Cards Issued - ADA 234 142 55 75 150

Volume of Incoming Mail (by piece) 46,271 45,072 39,907 45,000 45,000

Volume of Outgoing Mail (by piece) 126,441 145,516 111,798 140,000 140,000

Borough-Wide Paper Cases Purchased 597 619 434 600 600

Central Supply Units Delivered 1,095 895 812 1,200 1,200

Total Number Items Transferred to Surplus 1,495 978 912 750 750

Surplus Number Lots Sold Through Electronic Bidding 69 270 249 200 200

Donated Assets to the Community 6 0 0 2 2

Total Surplus Sales $124,100 $75,350 $67,263 $75,000 $75,000

*Estimate

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Dept: General ServicesDiv: Support Services


PERSONNEL SERVICES Permanent Salaries 178,551 165,771 176,700 176,700 176,600 176,600 Overtime Wages 7,303 867 10,000 10,000 10,000 10,000 Temporary Salaries - - 7,000 7,000 7,000 7,000 Benefits 101,642 85,286 112,430 112,430 109,020 109,020 Subtotal: 287,496 251,924 306,130 306,130 302,620 302,620

COMMODITIES Office Supplies 894 691 1,000 1,000 1,000 1,000 Computer Supplies 568 - 1,000 1,000 1,000 1,000 Operating Supplies 33,267 68,768 41,250 41,250 41,250 41,250 Books and Periodicals - - 220 220 220 220 Repair and Maint. Supplies 111 41 150 150 150 150 Clothing Supplies 175 699 700 700 700 700 Motor Fuels and Lubricants 3,675 2,857 3,600 3,600 3,600 3,600 Equipment Parts - - - - - - Subtotal: 38,690 73,056 47,920 47,920 47,920 47,920

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 134,129 97,238 141,760 141,760 141,760 141,760 Travel - - 100 100 100 100 Professional Dues/Meetings - - - - - - Training 231 150 280 280 280 280 Advertising, Printing & Binding 2,339 3,024 8,000 8,000 7,600 7,600 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 84,662 86,248 99,550 99,550 99,550 99,550 Repairs & Maint. -Office Equipment 60,151 24,661 70,890 70,890 69,290 69,290 Repairs & Maint. -Other Equipment 22,117 10,400 26,500 26,500 22,030 22,030 Rent - - - - - - Utilities 9,414 9,531 11,800 11,800 12,200 12,200 Equipment Leases 71,647 49,674 65,000 65,000 66,600 66,600 Other Contractual Services 141,203 128,087 147,930 147,930 147,930 147,930 Subtotal: 525,893 409,013 571,810 571,810 567,340 567,340


CAPITAL OUTLAY Controlled Assets 14,985 1,082 21,200 21,200 21,200 21,200 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - 6,119 - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 14,985 7,201 21,200 21,200 21,200 21,200

GRAND TOTAL: 867,064 741,194 947,060 947,060 939,080 939,080

FUNDING SOURCE: General Fund Revenues Replacement photo ID cards 70

237

Dept: General ServicesDepartmental Summary



COMMODITIES Office Supplies 3,177 2,442 4,380 4,380 3,880 3,880 Computer Supplies 983 30 1,470 1,470 2,000 2,000 Operating Supplies 33,666 68,768 41,250 41,250 41,250 41,250 Books and Periodicals - - 900 900 870 870 Repair and Maint. Supplies 111 41 150 150 150 150 Clothing Supplies 175 699 700 700 700 700 Motor Fuels and Lubricants 3,675 2,857 3,600 3,600 3,600 3,600 Equipment Parts - - - - - - Subtotal: 41,787 74,837 52,450 52,450 52,450 52,450

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 134,129 97,238 141,760 141,760 141,760 141,760 Travel - - 200 200 200 200 Professional Dues/Meetings 934 1,284 1,400 1,400 1,400 1,400 Training 8,513 4,635 14,130 14,130 14,130 14,130 Advertising, Printing & Binding 2,339 3,024 8,220 8,220 7,820 7,820 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 84,662 86,248 99,550 99,550 99,550 99,550 Repairs & Maint. -Office Equipment 60,151 24,661 70,890 70,890 69,290 69,290 Repairs & Maint. -Other Equipment 22,117 10,400 26,500 26,500 22,030 22,030 Rent - - - - - - Utilities 9,414 9,531 11,800 11,800 12,200 12,200 Equipment Leases 71,647 49,674 65,000 65,000 66,600 66,600 Other Contractual Services 141,203 128,087 147,930 147,930 147,930 147,930 Subtotal: 535,109 414,782 587,380 587,380 582,910 582,910


CAPITAL OUTLAY Controlled Assets 14,985 1,082 21,200 21,200 21,200 21,200 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - 6,119 - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 14,985 7,201 21,200 21,200 21,200 21,200

GRAND TOTAL: 1,474,939 1,238,560 1,587,850 1,587,850 1,584,230 1,584,230

FUNDING SOURCE: General Fund Revenues Replacement photo ID cards 70

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General Services FeesNon-Refundable Purchase Price

Plan Purchase - USB $10.00Photo Identification Replacement Cards 10.00

User Fee Schedule

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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. • Security and protection of health and other confidential information maintained in Human Resources. Objectives for FY 2022 • 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. • Implement collective bargaining agreement changes for newly bargained contracts. • Provide contract management for current collective bargaining agreements. • Continue scanning and archiving efforts to include electronic storage of personnel and payroll documents. • Continue to refine and enhance NovaTime procedures, and provide training to managers, timekeepers and Borough

employees. • Develop and implement archival system for NovaTime timesheets for both the old and the new systems. • Provide employee support for Employee Online Self Service. • Implement new Training and Tracking Software (Learn). • Provide required trainings to staff, such as Equal Employment Opportunity EEO, Harassment, Drug Free Workplace, etc. and

track those trainings. • Setup notification system within the tracking software to notify managers and employees when certifications or licenses are

about to expire. • 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, Equal Employment Opportunity Commission

EEOC, ASCHR and other Government Agency requests. Respond to ethics complaints. • Coordinate with (EEO), ensuring that the Borough’s Affirmative Action Program provides fair and equitable treatment in all

aspects of the employment process. • 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. • Maintain and provide support and training to managers for the Borough’s Performance Management System. • Recommend and implement HR process improvements, including onboarding and recruiting processes. • Research all-encompassing HRIS software. • Continue development of supervisor training for FNSB directors and managers. Significant Budget Changes • No significant budget changes. Previous Year’s Accomplishments • Acquired and began implementation of training tracking software system. • Continued rollout and training of Performance Management Tool. • Administered COVID-19 and Families First Coronavirus Response Act programs. • Administered telecommuting agreements, flexible work schedules and work from home orders in response to COVID-19. • Administered all aspects of EFML and FML and Borough leave programs. • Maintained all compliance reporting requirements for COVID-19. • Continued individual training programs for participants in the Workforce Strategic Plan. Provided management training

through Rapid Learning programs, and other on-site trainings. • Completed scanning of all active personnel files into electronic filing system. • Provided outreach services to support recruitment activities in support of EEO and Affirmative Action goals. • Coordinated Borough-wide Policy Review, served as team leader and clerical support to the committee. • Effectively handled ethics complaints, (EEOC) complaints, unfair labor practices and union grievances. • Continued efforts relating to Affordable Care Act reporting of 1094 and 1095-C through ONESolution.

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Measure 1. Rate of turnover for regular employees 20.81% 22.84% 23.83% 19.51% 20.00%Measure 2. Number of posted vacancies not filled, requiring reposting (FT/PT external only) 40 66 68 50 45Measure 3. Percentage of payroll checks reissued due to processing errors. 0.0001% 0.0003% 0.0001% 0.0001% 0.0001%Measure 4. Percentage of disciplinary actions leading to grievance and/or arbitration 11% 12% 17% 9% Measure 5. Percentage of grievances successfully defended by the Borough in arbitration 100% 100% 100% 100%


PERSONNELNumber of applications screened 4,132 2,788 2,441 2,138 2,500Number of applicants interviewed 752 465 518 382 450Percentage of applicants afforded an interview 20.0% 16.0% 21.0% 17.0% 25.0%Number of internal job postings 62 85 89 75 70Number of total external job postings 106 157 148 173 150Number of full-time external job postings 76 114 108 137 100Number of part time postings (internal and external) 33 55 55 45 50Number of casual postings 45 35 66 44 50Number of seasonal postings 2 3 2 5 5Number of term-funded postings 1 0 0 0 1Total number of terminations (all employment categories) 185 194 198 140 150Number of full and part time benefit eligible hires 83 78 80 78 85Number of full and part time benefit eligible promos/transfers 53 58 51 57 60Terminations for full and part time benefit eligible employees 76 80 92 74 75Number of New Hire Orientations Conducted 198 198 209 146 160Number of hits on our Intranet site 13,695 45,000 47,000 43,300 48,000Number of participants in the Workforce Strategic Plan 30 45 45 45 45Number of employees attending training (through WSP and HR) 689 750 800 800 800

PAYROLLNumber of elections held 1 1 1 3 1Number of election workers checks processed 259 255 250 250 250Number of Assembly checks processed 3 3 3 3 3Number of Assembly EFTs processed 105 105 105 106 105Number of checks processed 762 725 776 641 600Number of EFTs processed 11,905 11,632 11,662 12,000 12,000Number of hand pays checks/eft's processed 107 56 76 50 75Percentage of employees on direct deposit 96% 96% 96% 96% 98%Pecentage of employee's with multiple direct deposits 23% 17% 20% 20% 25%Number of W-2's processed 907 892 908 892 900Number of payroll runs per year 71 67 63 66 60Percentage of hand pay runs per year 24% 41% 24% 35% 20%Number of participants in United Way 28 14 24 14 30 Number of employees utilizing Deferred Comp 87 90 103 117 125 Number of employees utilizing Supplemental Life (**) 99 111 101 100 120 Annual dollar election by employees for Med Flex & Dep Care $ 222,502 $ 181,503 $ 211,630 $ 211,630 $ 225,000

NOTE: All figures are based on calendar year*Estimated(**) Spouses were deducted from previously reported figured


Dept: Human ResourcesDiv: Personnel/Payroll


242

Dept: Human ResourcesDiv: Personnel/Payroll


PERSONNEL SERVICES Permanent Salaries 519,360 575,073 561,430 561,430 528,060 525,880 Overtime Wages 2,176 904 4,000 4,000 4,000 4,000 Temporary Salaries 3,456 12,944 44,000 44,000 14,000 14,000 Benefits 324,524 336,827 342,430 342,430 310,340 309,270 Subtotal: 849,516 925,748 951,860 951,860 856,400 853,150

COMMODITIES Office Supplies 2,224 4,093 5,000 5,000 5,000 5,000 Computer Supplies 876 443 750 750 750 750 Operating Supplies 1,030 - - - - - Books and Periodicals 4,741 4,221 6,500 6,500 6,500 6,500 Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 8,871 8,757 12,250 12,250 12,250 12,250

CONTRACTUAL SERVICES Professional Services 7,319 4,378 33,100 33,100 33,100 33,100 Communications 72 - - - - - Travel 224 - - - - - Professional Dues/Meetings 810 826 2,750 2,750 2,750 2,750 Training 46,288 10,634 79,110 79,110 65,110 65,110 Advertising, Printing & Binding 28,775 24,881 34,000 34,000 34,000 34,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 4,024 4,024 6,100 6,100 6,100 6,100 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 27,316 48,374 51,000 51,000 74,900 74,900 Subtotal: 114,828 93,117 206,060 206,060 215,960 215,960


CAPITAL OUTLAY Controlled Assets - 3,980 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 3,980 - - - -

GRAND TOTAL: 973,215 1,031,602 1,170,170 1,170,170 1,084,610 1,081,360


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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 monitoring of benefit plans and procedures. • State implementation of Electronic Data Interface (EDI) reporting processes continues. • Challenges related to limited return to work opportunities for injured workers. • Integration of ONESolution capabilities into our business practices to include automation enhancement and electronic

storage capabilities. • Resource allocation to expand utilization of the electronic records management system. Objectives for FY 2022

• Evaluate audit findings for data security and implement necessary changes. • 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 health claim costs. • Identify and implement medical service purchasing programs to control costs for self-funded claims. • Increase use of Return to Work program through active management of Workers’ Compensation Claims. • Improve occupational health and safety services for Borough and School District. • Comply with all laws and regulations governing health plan administration and upcoming unpredicted changes. • Refine new procedures, routine reports and assure compliance with regulations using claims system. • Continue to utilize paperless processes for daily operations. • Continue development of enhanced reporting methods for claim management. • Continue staff training for continuity of operations. • Improve accident scene response process with Transportation & Public Works Departments. • Continue scanning and archiving efforts to include electronic storage of WC files and other related documents. • Complete integration of healthcare tracking in ONESolution and file management with WPAS for health benefits. • Continue Risk Management coordination and communication with School District and use of established risk

management committee. • Coordinate Wellness Program for Borough employees and increase participation. • Improve OSHA required training with Human Resources. Significant Budget Changes

• None. Previous Year’s Accomplishments

• Implemented a Pandemic Mitigation Plan and Isolation/Quarantine Policy for Borough Operations. • Created a close contact investigation team to conduct contact tracing for Borough and School District employees. • Conducted required safety and fire inspections on Borough and SD facilities with local fire officials. • Developed electronic safety training materials. • Continued to develop and improve internal and external claims adjusting functions. • Provided risk consulting to School District management team and Borough administration. • Provided support, assistance and training (DOT Drug/Alcohol) to Transportation & Public Works Departments. • Continue to administer Motor Vehicle Driving Policy, and conduct Accident Review Committee, to increase safety

awareness and reduce claims. • Provided support, assistance and training to Borough and School District leadership on injury reporting, emergency

procedures and pandemic responses.

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2017/18 2018/19 2019/20 2020/21 2021/22*Measures Actual Actual Actual Budget** Budget

Measure 1. Workers' Compensation as a percentage of payroll (Goal is less than 2%) 1.3% 0.8% 0.9% 1.4% 1.4%

Measure 2. Percentage of Workers' Compensation medical

only claims closed within the same fiscal year 82.1% 86.2% 92.0% 99.0% 99.0%

Measure 3a. Average % increase in Borough Health Plan Costs

per covered employee: (Goal is less than 10%) -3.9% 3.2% 8.9% -15.6% -5.0%

Measure 3b. Average % increase in School District Health Plan cost per covered employee: (Goal is less than 10%) -7.4% -0.3% 4.8% -3.0% 2.0%

Measure 4a. Administrative fees as a % of the Borough's Total Plan Expenses: (Goal is less than 10%) 13.4% 14.3% 10.4% 14.8% 11.0%

Measure 4b. Administrative fees as a % of the School Districts

Total Plan Expenses: (Goal is less than 10%) 7.5% 1.6% -0.1% 5.2% 3.0%

Measure 5. Cost of Risk compared to overall budget 1.4% 1.6% 1.6% 1.7% 1.7%


Number of insurance policies purchased 30 31 29 29 29Number of insurance certificates reviewed 702 726 730 700 725Number of Contracts reviewed for insurance purposes 632 563 515 225 515Number of employee first aid injury reports 361 144 339 85 150Number or workers' compensation injuries/claims 91 84 86 85 80Number of student injury reports 1,161 1,023 584 90 500Number of facility injury reports 166 125 210 100 200Number of employees eligible for health plans (Borough & School District) 1,834 2,227 2,227 2,189 2,189Number of General and Auto Liability claims 18 14 31 20 20Number of property damage claims 61 57 50 60 40Amount collected from third parties for property damage $54,325 $13,459 $40,676 $20,000 $20,000Number of Borough Flexible Spending Account Participants 107 114 121 95 107Number of Vehicle Collisions Reviewed by Committee 30 18 12 20 15Number of facility inspections, site visits, post accident safety reviews and proactive safety evaluations. 103 25** 110

*Estimated**Effected due to COVID-19


Dept: Human ResourcesDiv: Risk Management


246

Dept: Human ResourcesDiv: Risk Management


PERSONNEL SERVICES Permanent Salaries 425,655 327,010 417,300 417,300 425,140 425,140 Overtime Wages 212 543 2,000 2,000 2,000 2,000 Temporary Salaries 8,793 14,357 19,000 19,000 4,000 4,000 Benefits 252,611 176,764 252,780 252,780 248,520 248,520 Subtotal: 687,271 518,674 691,080 691,080 679,660 679,660

COMMODITIES Office Supplies 1,561 4,038 3,000 3,000 3,000 3,000 Computer Supplies 578 1,549 1,000 1,000 1,000 1,000 Operating Supplies 2,492 2,433 13,650 13,650 13,650 13,650 Books and Periodicals 3,169 3,218 3,000 3,000 3,000 3,000 Repair and Maint. Supplies - - 100 100 100 100 Clothing Supplies - 250 250 250 250 250 Motor Fuels and Lubricants 128 334 1,000 1,000 1,000 1,000 Equipment Parts - - 200 200 200 200 Subtotal: 7,928 11,822 22,200 22,200 22,200 22,200

CONTRACTUAL SERVICES Professional Services 4,400 8,794 17,300 17,300 17,300 17,300 Communications 72 - 200 200 200 200 Travel 7,324 250 4,100 4,100 4,100 4,100 Professional Dues/Meetings 2,462 1,710 1,950 1,950 1,950 1,950 Training 8,318 7,617 14,360 14,360 14,360 14,360 Advertising, Printing & Binding 758 2,803 1,150 1,150 1,150 1,150 Insurance and Bonding 1,707,436 1,775,343 2,089,070 2,089,070 2,520,130 2,520,130

Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - 700 700 700 700 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 87,000 91,182 101,850 101,850 112,850 112,850 Subtotal: 1,817,770 1,887,699 2,230,680 2,230,680 2,672,740 2,672,740


CAPITAL OUTLAY Controlled Assets 1,794 11,920 1,800 1,800 1,800 1,800 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,794 11,920 1,800 1,800 1,800 1,800

GRAND TOTAL: 2,514,763 2,430,115 2,945,760 2,945,760 3,376,400 3,376,400


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Dept: Human ResourcesDepartmental Summary



COMMODITIES Office Supplies 3,785 8,131 8,000 8,000 8,000 8,000 Computer Supplies 1,454 1,992 1,750 1,750 1,750 1,750 Operating Supplies 3,522 2,433 13,650 13,650 13,650 13,650 Books and Periodicals 7,910 7,439 9,500 9,500 9,500 9,500 Repair and Maint. Supplies - - 100 100 100 100 Clothing Supplies - 250 250 250 250 250 Motor Fuels and Lubricants 128 334 1,000 1,000 1,000 1,000 Equipment Parts - - 200 200 200 200 Subtotal: 16,799 20,579 34,450 34,450 34,450 34,450

CONTRACTUAL SERVICES Professional Services 11,719 13,172 50,400 50,400 50,400 50,400 Communications 144 - 200 200 200 200 Travel 7,548 250 4,100 4,100 4,100 4,100 Professional Dues/Meetings 3,272 2,536 4,700 4,700 4,700 4,700 Training 54,606 18,251 93,470 93,470 79,470 79,470 Advertising, Printing & Binding 29,533 27,684 35,150 35,150 35,150 35,150 Insurance and Bonding 1,707,436 1,775,343 2,089,070 2,089,070 2,520,130 2,520,130 Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment 4,024 4,024 6,100 6,100 6,100 6,100 Repairs & Maint. -Other Equipment - - 700 700 700 700 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 114,316 139,556 152,850 152,850 187,750 187,750 Subtotal: 1,932,598 1,980,816 2,436,740 2,436,740 2,888,700 2,888,700



GRAND TOTAL: 3,487,978 3,461,717 4,115,930 4,115,930 4,461,010 4,457,760


248

Department of Library Services

Chief of Staff

Collection Services

Library Services Administration

Community Services

Circulation/Book Mobile Services



DEPARTMENT OF LIBRARY SERVICES – ADMINISTRATIVE DIVISION MISSION/Program Description THE LIBRARY SERVICES DEPARTMENT FUNCTIONS AS THE FAIRBANKS NORTH STAR BOROUGH PUBLIC LIBRARY SYSTEM, AND CONSISTS OF THREE BRANCHS: NOEL WIEN LIBRARY, NORTH POLE BRANCH AND THE BOOKMOBILE. DEFINED BY ALASKA STATUTES: ARTICLE 6 AS A PUBLIC LIBRARY, THE DEPARTMENT’S PURPOSE IS TO PROVIDE FREE AND EQUAL ACCESS TO INFORMATION AND RESOURCES TO RESIDENTS OF THE BOROUGH. Library staff manages the Department’s collections, technology and resources to meet the informational, educational, research and recreational needs of our community. THE ADMINISTRATIVE DIVISION oversees departmental resources to optimize library services provided to the public. Responsibilities include planning, executive guidance, fiscal management, administrative support, facility & vehicle management.

Major Long-Term Issues and Concerns • Fourth grade students in Alaska ranked last in the 2019 National Assessment of Educational Progress assessments.

Fairbanks students, ranking 22nd, fall in the middle of the pack in the 2018 Alaska School Districts’ English Language Arts Proficiency exams. Children must read well by the age of nine in order to be able to learn effectively for the remainder of their education. FNSB Public Libraries have a vital role to play in helping to resolve this literacy crisis. Early literacy is a bread and butter issue for public libraries. We intend to partner with community members to complement the educational opportunities available for our youngest residents. Improved and increased capacity to serve this demographic is necessary.

• The role FNSB Public Library will play in fiscal healing Fairbanks after the pandemic will be imperative for communal success. Residents are in need of modern tools to rebuild their economic lives – from job and benefit applications, to new skill acquisition, new business creation, meeting and gathering spaces to economical entertainment, our libraries will be a central feature in the lives of many and we must be ready.

• Noel Wien Library is outdated and unable to serve the community needs currently. Outdated layout, technology, shortage of meeting and gathering spaces and inefficiencies in service all demonstrate an immediate need for renovation. Planned CIP enhancements for Noel Wien Library will help the facility provide modern library service for many years to come.

• Public libraries’ service models were severely impacted by the pandemic. Returning to how they functioned before the crisis will require time and adjustments by staff and community. Undoubtedly some of the new virtual services will be incorporated into offerings and hopefully create a stronger and more agile program for the residents of the Fairbanks North Star Borough.

Objectives for FY 2022 • Continue to adjust library services to serve the most customers while taking into account the safety of the public

and staff. • Work with FNSBSD to offer library cards to all students via Power School, eliminating a barrier to library use. • Work with the Fairbanks Library Foundation on fundraising for remaining funds needed for the scheduled CIP Noel

Wien Library renovation. • Gradually increase program offerings both by staff and community partners and other Alaskan libraries. • Work towards increased community outreach to educate residents of the offerings and benefits of utilizing their

public library system.

Significant Budget Changes There are no significant changes to the FY22 Administration budget.

Previous Year’s Accomplishments • Complete and almost immediate pivot to virtual service upon the arrival of the COVID-19 pandemic in Fairbanks and

subsequent Governor’s stay at home order. FNSB Libraries has never stopped serving our community during this crisis by setting up an appointment system for computer use, virtual programming, book selection services and a safe curbside hold pickup system.

• Successfully nominated Noel Wien Library’s renovation project to Assembly for inclusion on the CIP list, with scoping in 2021 and construction in 2022.

• Relocated entire collections within Noel Wien Library to better serve the public. • Converted Library Assistant II position to Young Adult Library Assistant II, providing needed support for the new

Young Adult Librarian position. • Completed first round weed to collection utilizing Collection HQ database provided as part of our membership in the

Alaska Library Consortium.

249


Statistical AccomplishmentsNumber of times Noel Wien Library Auditorium and Conference

Room are used (excludes library program use of these rooms) 282 215 124 8 180 Number of Attendees 6,151 7,390 3,768 144 5,300

Library E-Rate Discounts Received 13,200 13,200 13,200 13,200 13,200

Number of meetings held for Commission and Foundation 22 24 24 24 24

Friends of the North Pole Branch Library Meetings 12 12 12 12 12

Art Project Hours - library staff time* 15 5 0 0 0

UAF Operations Management Class Talk regarding RFID conversion

staff hours 2 2 0 0 0

Reorganization / Service Plan Implementation staff hours 300 200 50

Noel Wien Library Lobby Renovation Public staff hours 60 65 0 0 0

Self-Check Laptop Dispenser Project staff hours 40 20 0 0

Coordination on DOT project for new headbolt heaters staff hours 15 15 0 0

5-year Strategic Plan developed staff hours 210 0 0 0

NWL Space Plan staff hours 50 380 0 0

Public Service Hours - Noel Wien Library 3,025 2,762 2,613** 2,807 2,807

Public Service Hours - North Pole Branch Library 1,919 1,809 1,838 1,819 1,819

Public Service Hours - Bookmobile 1,743 1,736 1,718 1,718 1,718

* Estimated** Closed libraries to public access March 16. Began viritual and phone service March 17. March 18 began curbside service to obtain library materials, opened up access to on-line library cards, and increased access to on-line library materials. March 27 Governor issued stay at home order which caused suspension of curbside pickup service from March 27 to May 11, 2020 June 8 began computer reservation service for the public.


Dept: Library ServicesDiv: Administration


250

Dept: Library ServicesDiv: Administration



COMMODITIES Office Supplies 2,051 1,405 3,560 3,560 3,560 3,560 Computer Supplies - - - - - - Operating Supplies 820 1,022 1,000 1,000 1,000 1,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 198 35 1,000 1,000 1,000 1,000 Clothing Supplies - - - - - - Motor Fuels and Lubricants 1,234 - - - - - Equipment Parts - - - - - - Subtotal: 4,303 2,462 5,560 5,560 5,560 5,560

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 304 292 330 330 330 330 Professional Dues/Meetings 882 335 630 630 630 630 Training 3,018 5,652 3,500 3,500 3,500 3,500 Advertising, Printing & Binding 740 677 1,170 1,170 1,170 1,170 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds 66,019 68,877 66,500 71,507 72,320 72,320 Repairs & Maint.-Office Equipment - - - - - - Repairs & Maint.-Other Equipment - - 900 900 900 900 Rent - - - - - - Utilities 5,698 5,771 9,850 4,843 4,860 4,860 Equipment Leases - - - - - - Other Contractual Services 34,794 35,130 44,820 44,820 43,990 43,990 Subtotal: 111,455 116,734 127,700 127,700 127,700 127,700


CAPITAL OUTLAY Controlled Assets - 800 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 800 - - - -

GRAND TOTAL: 729,651 710,268 780,510 780,510 780,890 780,890


251




DEPARTMENT OF LIBRARY SERVICES – CIRCULATION / BOOKMOBILE SERVICES DIVISION MISSION/Program Description - THE CIRCULATION / BOOKMOBILE SERVICES DIVISION SUPPORTS AND ASSISTS PATRONS IN THEIR USE OF LIBRARY RESOURCES AT NOEL WIEN LIBRARY AND VIA BOOKMOBILE SERVICES. This Division includes Circulation Services and the Bookmobile - providing access to the library’s circulating and physical collections at Noel Wien Library and to rural and homebound patrons of the Bookmobile in comfortable and inviting environments. While each area performs distinct roles, responsibilities overlap and are coordinated wherever possible to best meet the needs and interests of library users. Major Long-Term Issues and Concerns • Ongoing changes in the 80+ member libraries in the Alaska Library Catalog Consortium as well as their

policy changes will continually affect the way our patrons use the libraries. There are ongoing adjustments as staff and patrons adapt to changes.

• The use of physical library facilities is changing, and the physical configuration of the Circulation area in Noel Wien needs to evolve in order to better meet these changes in patterns of use. We generated ideas working with the library space consultant and will start incremental changes toward making the library more in tune with changing interests and needs.

• With senior citizens being the Borough’s most rapidly expanding demographic, and with many new families moving to the Eielson area, both Circulation and Bookmobile services need to look across the population 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 service capabilities.

Objectives for FY 2022 • Work with schools to automatically provide library accounts to school children upon school registration. • 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.

• Continue coordinating efforts and resources with other community agencies to deliver programs and services when appropriate and to offer offsite library card sign up.

• Continue trialing Bookmobile locations and programs. • Enhance holds service by instituting self pick up. Significant Budget Changes . • There are no significant changes in the FY22 budget. Previous Year’s Accomplishments • Completely changed our service model to get library materials into patrons’ hands during a pandemic. • Swapped Alaskana Collection location with Graphic Literature and Young Adult Collections by fitting a

square peg into a round hole as this was not a 1:1 shelving relocation. The outcome of this swap is intended to allow for better designated quiet / conversation areas in the library. Moreover, it supports the new Young Adult program.

• Made eCard registrations available through online catalog so eContent was available to new patrons during lockdown and continued for patrons not able to come to the library during appointment times.

• Deep cleaned shelving throughout the library, removing items from shelves to remove aged and prolific dust bunnies.

• Revamped directional signs on shelving to provide better detail and to color coordinate collections. • All Bookmobile staff attended Association of Bookmobile and Outreach Services remote conference

which has generated new ideas including a well-received newsletter directed at homebound individuals during the pandemic.

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DEPARTMENT OF LIBRARY SERVICES – CIRCULATION / BOOKMOBILE SERVICES DIVISION (continued) Previous Year’s Accomplishments (continued) • Due to its high profile in the library parking lot, knowledge of the Bookmobile’s normal service model has

increased in the community. • Bookmobile staff have reached many more homebound patrons than in previous years. • Staff trained and became familiarized with Windows 10 and Office 365, in particular, Teams. • Implemented AX Records Management procedures; digitized 7 years of paper registration forms. • Reallocated staff, trading one 30-hour Page for one 20-hour Circulation Library Assistant, in the interest

of best serving patrons in evening hours.

254


2017/18 2018/19 2019/20 2020/21 2021/22*Actual Actual Actual Budget Budget


Number of visits to the Homebound 483 522 353* 525 525

Number of Bookmobile visits by individuals (patrons) 976 1,450 986* 1150^ 1,150Number of items borrowed and used by patrons (borrowed, downloaded, used in-library, received through Interlibrary Loan, Electronic Library Materials) 724,105 678,202 495,651** 678,200 678,200

Number of registered borrowers 44,205 45,903 41,711 43,000 43,000

Number of library cards issued 4,475 4,267 2945*** 4,300 4,300

COVID Patron interactions (incoming phone calls) 903**** 10,500^^ 0COVID Appointments Commencing Jun 8(card registration, resolve bills…) 53 1,000^^ 0COVID Patrons pickup holds from Bookmobile 4,046**** 2,700^^ 0COVID eCards issued (for emat checkout for patrons during shut down and continuing for patrons not comfortable coming in) 463**** 1,000^^ 0

During April COVID Lockdown: number of patrons served via postal service 185 0^^ 0

****During COVID time only, March 18-June 30

^êstimate is for whole Fiscal Year


Dept: Library Services

Div: Circulation / Bookmobile ServicesMeasures & Statistical Accomplishments

*COVID suspended visits commencing March 18. (April 15 outdoor dropoffs to homebound patrons resumed)**Combining DVDTV sets project initiated will reduce tv series checkouts by about 66%; COVID impacts starting March 2020***COVID impacts, suspended this service March 18, 2020 - Jun 7, 2020

^30 minute stops at outlying Saturday locations to drop off requested materials resumed September 19, 2020

256

Dept: Library ServicesDiv: Circulation/Bookmobile Services


PERSONNEL SERVICES Permanent Salaries 854,774 866,580 926,910 926,910 932,050 932,050 Overtime Wages 1,205 464 2,860 2,860 2,860 2,860 Temporary Salaries 17,556 11,736 14,750 14,750 14,750 14,750 Benefits 536,280 432,652 558,190 558,190 544,470 544,470 Subtotal: 1,409,815 1,311,432 1,502,710 1,502,710 1,494,130 1,494,130

COMMODITIES Office Supplies 6,613 1,720 3,250 3,250 3,250 3,250 Computer Supplies - - - - - - Operating Supplies 6,338 11,502 11,560 11,560 11,560 11,560 Books and Periodicals - - - - - - Repair and Maint. Supplies 112 369 1,320 1,320 1,320 1,320 Clothing Supplies - - - - - - Motor Fuels and Lubricants 1,279 842 1,400 1,400 1,400 1,400 Equipment Parts - - - - - - Subtotal: 14,342 14,433 17,530 17,530 17,530 17,530

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 6,502 6,300 8,000 8,000 8,000 8,000 Travel 269 610 - - - - Professional Dues/Meetings 617 373 - - - - Training 3,121 - 3,900 3,900 3,900 3,900 Advertising, Printing & Binding 2,638 - 500 500 500 500 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds - - - - - - Repairs & Maint.-Office Equipment - - 500 500 500 500 Repairs & Maint.-Other Equipment 760 8,544 3,200 3,200 3,380 3,380 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 2,928 - 21,350 21,350 21,350 21,350 Subtotal: 16,835 15,827 37,450 37,450 37,630 37,630



GRAND TOTAL: 1,444,310 1,341,692 1,557,690 1,557,690 1,549,290 1,549,290

FUNDING SOURCE: General Fund Revenues Circulation Fees 30,000 Media Fees 3,400

33,400

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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. The division provides interlibrary loan services, loaning and borrowing materials from other libraries nationwide. It also processes and distributes all incoming and outgoing mail and delivers library material between Noel Wien Library, North Pole Branch Library, and the Alaska Library Consortium member libraries. Major Long-Term Issues and Concerns • The formats in which library materials are published continue to evolve and become 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, reformatted, and online resources, both in terms of the public demand for increasingly sophisticated resources 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 (CD, 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. Replacement of actively circulating items that are heavily used and in poor condition and providing new materials both impact the library materials budget.

Objectives for FY 2022 • 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. • Evaluate the space allocated for various collections; assess digital material requests post-pandemic. • Continue a thorough examination of book collections to determine whether worn items should be

mended, reordered or deaccessioned. • Adjust workflows (ordering, processing, mail services and interlibrary loan) as library continues its role

in the Alaska Library Consortium. Assess collection using shared consortium analysis tools. Be an active member in a number of the consortium committees.

Significant Budget Changes There are no significant changes to the FY22 budget. Previous Year’s Accomplishments • Completed a thorough collection evaluation for space planning and began setting parameters for

collection optimization using the Collection HQ analysis system. • Continued ordering materials during pandemic challenges and covered four selection team openings. • Rearranged and confirmed division workspace distancing and reworked schedules during pandemic. • Executed procedures to consolidate both DVD and periodical records for improved use and

accessibility for staff and library patrons. • Consolidated two vendors’ e-Resources allowing easier access for patrons. • Division staff participated and completed multiple trainings to enhance work skills and productivity.

259

2017/18 2018/19 2019/20 2020/21* 2021/22*


Measure 1: Expenditures for Library materials meet or exceed 6.24 6.88 7.14 6.70 6.70 the national minimum average of $4.39 per capita. ^

Measure 2: The Library meets or exceeds the minimum national average of 54.2 licensed databases. ^ Local database licences paid by FNSB 16 16 16 17 17 State licensed databases 49 49 49 47 47 Total Databases 65 65 65 64 64

Measure 3: Number of items repaired or bound 4,332 4,335 3,180 4,400 4,400


Number of items in the collections 370,947 378,887 364,567 369,800 369,800

Number of items added to collection 27,219 25,753 16,042 25,000 25,000

Number of items removed from the collection ** 31,546 17,627 31,579 25,800 25,800

Donations received by the public and added to the collection 1,056 1,169 680 1,010 1,010

Suggestions by library patrons purchased 992 606 541 610 610

Number of Adopt-an-Author program adopted authors (participant pays for items the Library buys by their faviortie author) 153 152 151 151 151Number of Interlibrary Loan requests loaned to and borrowed from other libraries 1,535 1,647 1,325 1,800 1,800

Number of magazine and newspaper subscriptions 613 525 520 520 520

Amount spent on library materials 605,698$ 659,418$ 693,388$ 650,810$ 650,810$

Number of downloadable audiobooks, eBooks , music, and movies available to library patrons*** 715,433 ***488,969 604,133 492,000 492,000

* Estimated^ The cost of Library materials per capita in Alaska run higher than the national average. FY 2016 and 2017 is the most current benchmark data available. ** Due to wear, out of date, or loss. ***Decreased access with one of our vendors



Div: Collection ServicesMeasures & Statistical Accomplishments

260

Dept: Library ServicesDiv: Collection Services


PERSONNEL SERVICES Permanent Salaries 625,363 696,117 718,540 718,540 728,720 728,720 Overtime Wages 3,475 3,010 5,000 5,000 5,000 5,000 Temporary Salaries - - 1,000 1,000 1,000 1,000 Benefits 366,792 350,112 433,490 433,490 426,380 426,380 Subtotal: 995,630 1,049,239 1,158,030 1,158,030 1,161,100 1,161,100

COMMODITIES Office Supplies 288 4,136 1,000 1,000 1,000 1,000 Computer Supplies - 21 - - - - Operating Supplies 38,458 30,939 41,690 41,690 41,690 41,690 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants - 923 1,200 1,200 1,200 1,200 Equipment Parts - - - - - - Subtotal: 38,746 36,019 43,890 43,890 43,890 43,890

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 70,807 16,190 22,680 22,680 21,820 21,820 Travel - 20 180 180 180 180 Professional Dues/Meetings 397 844 800 800 800 800 Training 5,114 1,748 3,300 3,300 3,300 3,300 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds - - - - - - Repairs & Maint.-Office Equipment 852 - - - 860 860 Repairs & Maint.-Other Equipment 1,530 1,800 1,300 1,300 2,710 2,710 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 9,925 56,279 65,140 65,140 65,140 65,140 Subtotal: 88,625 76,881 93,400 93,400 94,810 94,810


CAPITAL OUTLAY Controlled Assets 302,013 415,100 - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials 357,405 283,288 650,810 650,810 650,810 650,810 Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 659,418 698,388 650,810 650,810 650,810 650,810

GRAND TOTAL: 1,782,419 1,860,527 1,946,130 1,946,130 1,950,610 1,950,610


261




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, Adult & Web Services, Young Adult Services, and Youth Services - providing public services, programs, and access to resources at the libraries in comfortable and inviting environments. While each area and sites perform 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 ● Adapting to changing community needs as the impacts of the COVID pandemic continue to unfold. These

include, but are not limited to: adjusting programming and reference services to meet community needs for job and assistance-seeking behaviors, increasing access to library materials and information, balancing in-person and virtual programs and services to meet community needs & desires.

● We have a goal for continuing growth of programming, balanced with resources available, by leveraging community partnerships.

● Low reading scores, and general literacy, need to be a focus for our public libraries. We have a role to play in a community that is struggling with reading skills by providing robust preschool programming and engaging after-school activities. In addition, the Library has a role to play in promoting other forms of literacy, such as financial and information literacy, in the community.

● The growth and development of our Young Adult area continues to be a priority for the Community Services division. Previous year’s polling and observation indicated the need for dedicated YA service, and subsequent community outreach and feedback have corroborated this finding.

● Information delivery continually becomes more dependent on adequate access to technology. 2020 has driven home the impact that the digital divide has upon the community. The reliability of our digital infrastructure and public networks is more important than ever before for our users.

Objectives for FY 2022 ● Determine changing community needs in the wake of the COVID pandemic and adjust programming and

service models to meet those needs. ● Work with Digital Services to ensure broad and reliable access to information and resources, and to

provide an efficient and stable user experience. ● Continue to build the Young Adult area for programming and library use for the teens in our community. ● Participate in community-wide reading initiatives to establish our role as part of the solution to illiteracy

and low reading scores and develop programming and partnerships to address other forms of illiteracy. Significant Budget Changes • There are no significant budget changes for FY22. Previous Year’s Accomplishments ● Quickly pivoted to virtual and socially-distant programs and services in March/April in response to COVID-

19 closures. This pivot allowed us to continue to meet our division objectives at a time when many library systems across the country were completely shuttered.

● Successfully migrated fnsblibrary.org to the new CivicPlus header site, trained library staff on the new platform. Identified, tested, and acquired 3rd party components necessary for conducting the Library’s work on the new site.

● Filled a number of key and long-standing vacancies within the division, which positions us nicely for meeting and exceeding our objectives for the upcoming fiscal year.

263

2017/18 2018/19* 2019/20 2020/21* 2021/22*Actual Actual Actual** Budget Budget


Combined Library - Number of library visits by individuals 390,204 366,020 230,856 46,000 230,000

Noel Wien Library - Number of library visits by individuals 344,557 322,777 205,660 45,000 206,000

North Pole Branch Library - Number of library visits by individuals 45,647 43,243 25,196 1,000 32,700

Reference and informational transactions 87,749 86,823 63,802 21,000 63,500

Number of Public Computer Use Sessions 55,730 45,641 27,938 12,900 25,600

Classes and programs (children, young adult, adult) 627 762 578 300 600

Classes and program attendance 20,276 23,138 14,097 6,000 15,000

Volunteer hours at libraries (includes Vista) 2,208 5,003 3,066 2,000 3,500

Group study room use by patrons 7,383 5,304 3,579 840 4,000

Library coordinated book discussions 57 42 19 15 25

Book discussion attendance 362 218 133 150 175

Number of times North Pole Branch Library Multipurpose and Conference Room are used (excludes library program use of these rooms) 61 55 23 5 35

Number of Attendees 993 631 314 100 520

Web Page Sessions 108,142 109,432 109,460 109,460

Web Page Views 189,839 186,300 186,300 186,300

*Estimated** Closed libraries to public access March 16. Began virtual and phone service March 17. March 18 began curbside service to obtain library materials, opened up access to on-line library cards, and increased access to on-line library materials. March 27 Governor issued stay at home order which caused suspension of curbside service from March 27 to May 11, 2020 June 8 began computer reservation service for the public.



Div: Community ServicesMeasures & Statistical Accomplishments

264

Dept: Library ServicesDiv: Community Services


PERSONNEL SERVICES Permanent Salaries 841,745 869,773 1,013,100 1,013,100 976,660 976,660 Overtime Wages 4,282 4,234 13,320 13,320 13,320 13,320 Temporary Salaries 33,768 31,654 39,840 39,840 39,840 39,840 Benefits 514,060 443,062 618,220 618,220 578,650 578,650 Subtotal: 1,393,855 1,348,723 1,684,480 1,684,480 1,608,470 1,608,470

COMMODITIES Office Supplies 12,986 11,168 16,070 16,070 16,070 16,070 Computer Supplies 8,643 1,436 7,500 1,746 4,140 4,140 Operating Supplies 25,128 25,757 45,120 45,245 45,120 45,120 Books and Periodicals 15 - - - - - Repair and Maint. Supplies 27 1,164 2,100 2,100 2,100 2,100 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 46,799 39,525 70,790 65,161 67,430 67,430

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 14,120 13,900 18,900 18,900 22,260 22,260 Travel 193 7,824 1,200 1,200 1,200 1,200 Professional Dues/Meetings 1,364 1,495 900 900 900 900 Training 3,626 8,435 11,100 11,100 11,100 11,100 Advertising, Printing & Binding 2,554 1,142 3,900 3,900 3,900 3,900 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds 39,087 42,114 41,000 41,000 41,000 41,000 Repairs & Maint.-Office Equipment 360 - 2,000 2,000 2,000 2,000 Repairs & Maint.-Other Equipment - 580 2,300 2,300 2,300 2,300 Rent - - - - - - Utilities 1,603 1,676 3,000 3,000 3,000 3,000 Equipment Leases 20,243 2,023 - - - - Other Contractual Services 30,675 61,313 77,650 77,650 82,150 82,150 Subtotal: 113,825 140,502 161,950 161,950 169,810 169,810


CAPITAL OUTLAY Controlled Assets 2,950 - - 5,754 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 2,950 - - 5,754 - -

GRAND TOTAL: 1,557,429 1,528,750 1,917,220 1,917,345 1,845,710 1,845,710

FUNDING SOURCE: General Fund Revenues Circulation Fees & Non-resident user fees Media Fees

265

Dept: Library ServicesDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 2,696,961 2,821,456 3,056,690 3,056,690 3,040,370 3,040,370 Overtime Wages 10,711 9,343 24,080 24,080 24,080 24,080 Temporary Salaries 57,628 45,895 61,110 61,110 61,110 61,110 Benefits 1,647,893 1,422,972 1,850,590 1,850,590 1,785,770 1,785,770 Subtotal: 4,413,193 4,299,666 4,992,470 4,992,470 4,911,330 4,911,330

COMMODITIES Office Supplies 21,938 18,429 23,880 23,880 23,880 23,880 Computer Supplies 8,643 1,457 7,500 1,746 4,140 4,140 Operating Supplies 70,744 69,220 99,370 99,495 99,370 99,370 Books and Periodicals 15 - - - - - Repair and Maint. Supplies 337 1,568 4,420 4,420 4,420 4,420 Clothing Supplies - - - - - - Motor Fuels and Lubricants 2,513 1,765 2,600 2,600 2,600 2,600 Equipment Parts - - - - - - Subtotal: 104,190 92,439 137,770 132,141 134,410 134,410

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 91,429 36,390 49,580 49,580 52,080 52,080 Travel 766 8,746 1,710 1,710 1,710 1,710 Professional Dues/Meetings 3,260 3,047 2,330 2,330 2,330 2,330 Training 14,879 15,835 21,800 21,800 21,800 21,800 Advertising, Printing & Binding 5,932 1,819 5,570 5,570 5,570 5,570 Insurance and Bonding - - - - - - Repairs & Maint.-Bldg. & Grounds 105,106 110,991 107,500 112,507 113,320 113,320 Repairs & Maint.-Office Equipment 1,212 - 2,500 2,500 3,360 3,360 Repairs & Maint.-Other Equipment 2,290 10,924 7,700 7,700 9,290 9,290 Rent - - - - - - Utilities 7,301 7,447 12,850 7,843 7,860 7,860 Equipment Leases 20,243 2,023 - - - - Other Contractual Services 78,322 152,722 208,960 208,960 212,630 212,630 Subtotal: 330,740 349,944 420,500 420,500 429,950 429,950


CAPITAL OUTLAY Controlled Assets 308,281 415,900 - 5,754 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials 357,405 283,288 650,810 650,810 650,810 650,810 Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 665,686 699,188 650,810 656,564 650,810 650,810

GRAND TOTAL: 5,513,809 5,441,237 6,201,550 6,201,675 6,126,500 6,126,500

FUNDING SOURCE: General Fund Revenues Media Fees 3,400 Circulation Fees & Non-resident user fees 30,000

33,400

266


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

Replacement Library Card $7.00 Temporary Library Card 20.00 Non-FNSB Resident Library Card, Non-ALC Library Member (must be Alaska resident) 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 Library Book Bags 5.00

Meeting Room and Equipment Use Fees Auditorium/Multiple Purpose Room Use Fee $50.00 Conference Room Use Fee 25.00 Audio Equipment/Use Fee 45.00 Late Set-Up Fee 25.00 Penalty Fee (room not clean or re-set) 20.00/room Grand Piano Use Fee 50.00

User Fee Schedule

267


Department of Parks & Recreation

Chief of Staff

Riverside Community

Activity Center

Parks Maintenance

Parks & RecreationAdministration

Recreation

Riverside Pioneer Park



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. Objectives for FY 2022 • Continue to be reactive and responsive to community needs while maintaining COVID-19 mitigation. • Increase community participation in programs and activities by increasing social media presence. • Provide continued administrative support to the advisory commissions and boards. • Continue the Fairbanks Loves It’s Parks (FLiP) campaign, in an ongoing effort to increase awareness of

Parks & Recreation activities and parks. Significant Budget Changes • There are no significant budget changes.

Previous Year’s Accomplishments • Continued to provide remote and virtual programs, as possible; and opened facilities as much as

practical, despite COVID-19 restrictions. • 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. • Continued effort was made in standardizing contracts and other legal documents. • The Fairbanks Loves its Parks (FLiP) awareness and educational campaign published monthly e-

newsletters, special promotions, and department announcements; and currently has over 1,250 members receiving benefits.

269


Dept: Parks and RecreationDiv: Administration


PERSONNEL SERVICES Permanent Salaries 206,643 216,921 223,540 223,540 259,690 259,690 Overtime Wages - - - - - - Temporary Salaries 995 1,076 3,500 3,500 3,500 3,500 Benefits 118,295 110,083 134,200 134,200 151,180 151,180 Subtotal: 325,933 328,080 361,240 361,240 414,370 414,370

COMMODITIES Office Supplies 3,112 3,986 7,000 7,000 7,000 7,000 Computer Supplies 3,404 1,198 1,130 1,130 1,130 1,130 Operating Supplies 288 6,367 2,500 2,500 2,500 2,500 Books and Periodicals - - - - - - Repair and Maint. Supplies - 147 - - - - Clothing Supplies 629 539 600 600 600 600 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 7,433 12,237 11,230 11,230 11,230 11,230

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 263 175 3,000 3,000 3,000 3,000 Professional Dues/Meetings 1,846 2,431 3,150 3,150 3,150 3,150 Training 3,033 3,915 2,500 2,500 2,500 2,500 Advertising, Printing & Binding 25 - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 6,592 7,127 7,500 7,500 7,500 7,500 Subtotal: 11,759 13,648 16,150 16,150 16,150 16,150


CAPITAL OUTLAY Controlled Assets - 4,301 5,000 5,000 5,000 5,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - 4,301 5,000 5,000 5,000 5,000

GRAND TOTAL: 345,125 358,266 393,620 393,620 446,750 446,750


271




PARKS & RECREATION – CARLSON COMMUNITY ACTIVITY CENTER (CAC) DIVISION

FOR CURRENT DATA SEE RIVERSIDE DIVISION – CARLSON CENTER

273

The FNSB intends to measure the success of this section by the use of the following measures, over time:

2017/18 2018/19 2019/20 2020/21* 2021/22Measures Actual Actual Actual Budget BudgetMeasure 1. Percent change in gross revenue

compared to the previous three-year average

-9% 4.11% -6.95% -128.50%

Measure 2. Percent change in Carlson Center attendance compared to the previous three-year average

-21% 12% -13% -100%

Measure 3. Number of events promoted or co-promoted by the Carlson Center 4 4 2 0

Measure 4. Number of nationally promoted shows/concerts at the Carlson Center 2 3 1 0

Measure 5. Number of events with an attendance greater than 2000 people 24 17 22 0


Annual Gross Revenue 1,674,239$ 1,847,307$ 1,639,530$ 752,887$

Number of patrons that visited the Carlson Center 125,273 151,953 119,671 -

Event Days 378 375 320 360

Number of Hourly Ice Rentals 124 160 112 -

Number of Nanook hockey home games 18 17 16 -

Individual Ice Rink Resurfacings (Oct-Mar) 398 356 177 -

Number of advertising sponsorships sold 68 76 103 -

Number of in-house advertising sponsors 42 50 28 -

Total number of event tickets sold 70,961 76,660 32,822 -

-4% 7% -25% -100%

*Estimated

Dept: Parks & Recreation

Div: Community Activity CenterMeasures & Statistical Accomplishments

Percent change in gross food and beverage revenues compared to previous three-year average

274

Dept: Parks and RecreationDiv: Community Activity Center


PERSONNEL SERVICES Permanent Salaries 29,219 30,903 31,810 31,810 - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits 16,553 15,719 19,050 19,050 - - Subtotal: 45,772 46,622 50,860 50,860 - -

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 23,860 23,860 23,860 23,860 - - 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 468,180 477,544 507,100 507,100 - - Subtotal: 492,040 501,404 530,960 530,960 - -


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 692,196 710,653 - - - - Subtotal: 692,196 710,653 - - - -

GRAND TOTAL: 1,230,008 1,258,679 581,820 581,820 - -

FUNDING SOURCE: Operating Transfer from General Fund Interest Earnings (Enterprise Fund)

275




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 • Lack of updated Comprehensive Park Plan and a current Community Park Services Needs Assessment

is a major impediment to addressing systemic deficiencies within the Parks Division and Parks and Recreation Department overall

• Secure adequate resources to address the deteriorating conditions of Borough parks, playgrounds, restrooms, and other aging facilities

• Secure and maintain the legal use of the recreational trails identified in the Borough’s Comprehensive Trail Plan

• Renovate aging facilities to meet ADA Accessibility and other modern standards Objectives for FY 2022 • Recover from consequences of COVID pandemic • Acquire more funding sources for renovating Chena Lake Recreation Area and completing Tanana

Lakes Recreation Area • Complete Comprehensive Recreation Trail Plan • Improve quality of Park CIP proposals for resubmittal this year Significant Budget Changes

• Acquired staff support for operation of the North Pole High School Skating Rink • Added Park Caretaker support for Carlson Center Ice Rink operation. Previous Year’s Accomplishments • Acquired grant funding for continuing work on Tanana Lakes, Chena Lakes, and Birch Hill facilities • During the COVID Pandemic outdoor recreation facilities remained open for the public • Our car count totals indicate the summer of 2020 will go down as the busiest on record for the Gun

Range, Tanana Lakes, and Chena Lakes

277



Measure 1. Percent change in annual pavillion reservations and rentals compared to the previous year -1.18% 13.10% -27.89% 45.99% 2.50%

Measure 2. Percent change in rifle range annual visits compared to previous year annual 11.22% 12.60% 4.08% 3.43% 2.50%

Measure 3. Percent change in Tanana Lakes attendance compared to previous year -6.09% 13.51% 2.38% 2.33% 2.27%


Parks - pavilion reservations (measure 1) 168 190 137 200 205

Parks - number of flowers planted and maintained annually 25,968 23,668 24,200 25,500 25,500

Parks - acres of athletic turf maintained annually 33.25 33.25 32.25 28.26 28.26

Parks - tons of refuse removed annually (excluding CLRA/BH) 112.00 102.16 108.00 110.00 110.00

Parks - South Cushman rifle range annual visits (measure 2) 82,500 92,892 96,684 100,000 102,500

Chena Lake Recreation Area - annual revenue $142,482 $146,217 $97,044 $145,000 $145,000

Chena Lake Recreation Area - pavilion rentals 179 140 74 185 185

Chena Lake Recreation Area - ice house rentals (measure 3) 185 210 215 220 225

Tanana Lakes Recreation Area - attendance 198,978 227,829 250,020 235,000 235,000

Tanana Lakes Recreation Area - pavilion rental 81 52 29 65 65

Tanana Lakes Recreation Area - ice house rentals 24 35 29 45 45

TLRA / CLRA Trails - winter groomed for skiing (miles) 8.90 8.90 8.90 8.90 8.90

TLRA / CLRA Trails - winter groomed multi purpose (miles) 13.87 13.87 13.87 13.87 13.87

TLRA Trails - winter cleared and surfaced for ice skating (miles) 1.50 1.50 1.50 1.50 1.50

Snow removal - miles of park roads & driveways maintained 6.32 6.32 6.14 6.14 6.14

Snow removal - acres of parking lot maintained 19.04 19.04 19.04 19.04 19.04

Snow removal - miles of sidewalk & pedestrian path maintained 5.77 5.77 5.77 5.77 5.77

* Estimated

Dept: Parks & RecreationDiv: Parks Maintenance


278

Dept: Parks and RecreationDiv: Parks Maintenance


PERSONNEL SERVICES Permanent Salaries 1,303,056 1,278,753 1,364,260 1,364,260 1,466,260 1,466,260 Overtime Wages 26,361 36,976 15,190 15,190 15,190 15,190 Temporary Salaries 341,445 300,291 374,010 364,010 374,010 374,010 Benefits 808,123 720,030 858,080 857,230 893,260 893,260 Subtotal: 2,478,985 2,336,050 2,611,540 2,600,690 2,748,720 2,748,720

COMMODITIES Office Supplies 2,298 2,107 1,000 1,000 1,000 1,000 Computer Supplies 1,110 767 1,600 1,600 1,600 1,600 Operating Supplies 116,726 113,359 126,560 126,560 126,560 126,560 Books and Periodicals - 29 300 300 300 300 Repair and Maint. Supplies 110,719 112,070 84,780 84,780 84,780 84,780 Clothing Supplies 10,626 7,999 4,960 4,960 4,960 4,960 Motor Fuels and Lubricants 64,043 57,009 78,430 78,430 78,430 78,430 Equipment Parts 1,189 1,143 6,000 6,000 6,000 6,000 Subtotal: 306,711 294,483 303,630 303,630 303,630 303,630

CONTRACTUAL SERVICES Professional Services - 23,906 10,000 10,000 10,000 10,000 Communications 153 6 470 470 470 470 Travel 4,547 1,641 1,400 1,400 1,400 1,400 Professional Dues/Meetings 1,093 413 1,300 1,300 1,300 1,300 Training 9,817 8,197 5,500 5,500 5,500 5,500 Advertising, Printing & Binding 1,711 1,691 3,450 3,450 3,450 3,450 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 45,268 54,376 48,600 59,450 48,600 48,600 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 63,320 134,375 88,840 88,840 101,980 101,980 Rent - - - - - - Utilities 104,374 106,549 102,820 102,820 102,820 102,820 Equipment Leases - - - - - - Other Contractual Services 127,439 94,689 71,960 71,960 71,960 71,960 Subtotal: 357,722 425,843 334,340 345,190 347,480 347,480



GRAND TOTAL: 3,151,073 3,059,609 3,258,910 3,258,910 3,409,230 3,409,230

FUNDING SOURCE: Chena Lakes Recreation Fees 117,480 Tanana Lakes Recreation Fees 9,850 P&R Other Recreation Fees 9,540

136,870

279




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 facilities and programs. This division operates and maintains Hamme Pool, Wescott Pool, Mary Siah Recreation Center, Birch Hill Recreation Area and the Big Dipper Ice Arena. The three pools offer swimming lessons for infants through adults by certified instructors. The division also handles the training and certification of new and existing lifeguards and instructors throughout the community. Birch Hill hosts Nordic skiing in the winter and disc golf in the summer. The Birch Hill Ski Chalet is reserved for a variety of private public events throughout the year. 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 two outdoor ice rinks. In the summer these rinks have a basketball court and five pickleball courts. The programming side of the division coordinates and hosts special events; develops and leads inclusive recreational programs offered to all participants of ages and abilities. The division is responsible for scheduling use of the artificial turf complex, Kiwanis football field and other park facility rentals and it hosts and supports a variety of community and cultural events. Major Long-Term Issues and Concerns • Aquatic facilities are outdated and lack standard amenities such as family changing rooms, zero depth

entry pools, and climbing walls. • Recruitment and retention of lifeguards is a continual issue. • The demand for more individualized assistance from the adaptive and senior participants limits the

number and type of programs offered. • Temporary ice rink flooring at the Big Dipper would allow the facility to accommodate a wider variety of

functions, better serve the community and generate additional revenue. • Relocate the Parks maintenance shop out of the Big Dipper thus freeing up space to renovate and

reconfigure the facility to provide much needed facility storage and operational space. Objectives for FY 2022 • Continue to grow and promote recreation programs (Youth/Family/Senior/Adaptive). • Restart community events and recreation programs that were suspended due to COVID. • Identify opportunities and seek new partnerships to host community events. Significant Budget Changes • None Previous Year’s Accomplishments • Integration of Birch Hill Ski Chalet operations into the recreation division • Successful assumption of facility cleaning duties after Ice Dogs games. • Shift to virtual recreation program delivery model. • Published three seasonal Parks and Recreation Activity Guides which highlights events, programs, and

facilities.

281


Measure 1. Big Dipper revenue per day 1,242$ 1,349$ 1,582$ 649$ 1,113$

Measure 2. Big Dipper walkers/joggers per day 106 119 136 30 125

Measure 3. Percent of swim lessons at maximum capacity 81% 82% 79% 85% 85%

Measure 4. Percent change in Birch Hill visitation compared to previous year -5% -13% -8% 16% 10%


Aquatics - overall attendance 165,418 128,690 82,137 130,000 130,000Aquatics - total annual revenue $491,530 $508,138 $319,832 $439,180 $378,410Aquatics - number of water aerobic classes taught 570 687 346 600 600Aquatics - number of children swim lessons offered 2,682 2,304 2,100 2,300 2,300Aquatics - open swim hours available 2,260 2,240 1,700 2,000 2,000Aquatics - lap swim hours available 2,127 1,945 1,595 2,100 2,100Aquatics - annual maintenance & repairs closure days 91 91 283 112 112

Big Dipper - total attendance 185,328 177,650 133,055 22,000 177,000Big Dipper - total annual revenue (measure 1) $412,330 $428,970 $354,310 $185,000 $371,670Big Dipper - annual maintenance & repairs closure days 14 29 142 81 30Big Dipper - total annual walker/jogger (measure 2) 30,295 32,770 25,825 4,000 25,000Big Dipper - total number of hourly ice rentals 1,487 1,504 1,166 850 1,500Big Dipper - total recreational skate hours offered 621 538 340 350 540Big Dipper - total number of hourly turf field rentals 741 601 528 400 500

Birch Hill Recreation Area - attendance (measure 4) 217,583 188,257 172,558 200,000 220,000 Birch Hill Recreation Area - assembly pod reservations 89 66 57 0 73Birch Hill Recreation Area - annual revenue $45,190 $35,240 $33,340 $0 $39,850

Adpative Recreation - total program attendance 4,848 4,862 5,050 4,800 5,000Adaptive Recreation - specialized programs offered 459 430 438 300 350

Senior Recreation - total program attendance 4,001 4,170 2,283 500 3,000Senior Recreation - specialized programs offered 332 318 230 120 250

Youth/Family Rec - total program attendance 8,502 3,619 7,000 8,500Youth/Family Rec - programs and events offered 38 63 70 75

* Estimated



Measures & Statistical AccomplishmentsDiv: Recreation

282

Dept: Parks and RecreationDiv: Recreation



COMMODITIES Office Supplies 912 3,672 900 900 900 900 Computer Supplies 60 446 700 700 700 700 Operating Supplies 82,961 81,620 98,720 98,720 98,720 98,720 Books and Periodicals - - 2,350 2,350 2,350 2,350 Repair and Maint. Supplies 27,093 33,111 24,950 24,950 24,950 24,950 Clothing Supplies 1,225 1,629 3,500 3,500 3,500 3,500 Motor Fuels and Lubricants - - - - - - Equipment Parts - - 500 500 500 500 Subtotal: 112,251 120,478 131,620 131,620 131,620 131,620

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 300 300 300 300 Travel 2,096 1,109 3,570 3,570 3,570 3,570 Professional Dues/Meetings 1,125 1,294 6,040 6,040 6,040 6,040 Training 13,887 8,343 7,360 7,360 7,360 7,360 Advertising, Printing & Binding 2,086 568 4,050 4,050 4,050 4,050 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 138,172 109,782 137,130 137,130 137,130 137,130 Repairs & Maint. -Office Equipment - - 600 600 600 600 Repairs & Maint. -Other Equipment 634 526 2,500 2,500 2,500 2,500 Rent - - - - - - Utilities 6,733 7,551 9,500 9,500 9,500 9,500 Equipment Leases - - - - - - Other Contractual Services 35,728 17,282 32,570 32,570 32,570 32,570 Subtotal: 200,461 146,455 203,620 203,620 203,620 203,620



GRAND TOTAL: 2,772,959 2,426,076 3,094,560 3,094,560 3,087,470 3,087,470

FUNDING SOURCE: Swimming Pool Fees 378,410 Big Dipper Recreation Fees 147,545 Big Dipper Ice Fees 224,125Recreation Program Fees 9,300 Birch Hill Fees 39,850

799,230

283




PARKS & RECREATION – RIVERSIDE - CARLSON COMMUNITY ACTIVITY CENTER SECTION

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. As of July 1, 2021, the FNSB Parks and Recreation Department will take over the management of the Carlson Center, with a new management & operations plan and program offerings. While the operation and management of the center has changed, the mission originally set by the Carlson Center Advisory Board remains valid: “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 • Transitioning from a 30-year model of operation as an event center, to a community center model will

require patience and a solid eye towards the overall vision of the facility, department, and borough. • Achieving utility efficiencies through the development and installation of energy saving systems and

monitoring equipment is crucial. • Continued improvements and upgrades to an aging facility will be continuously tracked, monitored, and

planned for. • 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 2022 • To successfully open the facility under the new plan by October 1, 2021 • Develop a marketing and advertising plan to drive the community to the facility’s new programs and

schedule. • To recruit and hire the staff needed to operate the facility • To work with the wide variety of user groups, including but not limited to UAF Athletics, community

hockey, community soccer, trade shows, concerts, rentals, family programs, and community special events; to provide as much programming and facility use as possible.

• To provide a pricing strategy that makes it affordable to the community to enjoy. • To analyze event activity daily, weekly, and monthly for ways to improve service value and improve

revenues while reducing operating expenses. Significant Budget Changes • Significant budget changes with the inclusion of management. Previous Year’s Accomplishments • The Carlson Center continued to host community events throughout the year, which included: The

Alaska Federation of Natives Conference, The American Heart Association’s Go Red for Women event, The Holiday Marketplace, World Eskimo Indian Olympics. Along with three new events: Lily & Mae Winter Market, LOVE Inc’s Kids Fest, and Alaska Comicon.

285

The FNSB intends to measure the success of this section by the use of the following measures, over time:

2017/18 2018/19 2019/20 2020/21* 2021/22*Measures Actual Actual Actual Budget BudgetMeasure 1. Percent change in drop-in activity

attendance compared to the previous year

0% 0% 0.00% 0.00% 0.00%

Measure 2. Percent change in arena activity compared to the previous year

0% 0% 0% 0% 0%

Measure 3. Number of individual events held at the Carlson Center 0 0 0 0 27

Measure 4. Percent change in revenue compared to the previous year 0 0 0 0 0

Measure 5. Ratio of actual program hours vs. potential program hours 0/0 0/0 0/0 0/0 1776 / 4116


Annual Revenue -$ -$ -$ -$ 789,040$

Total attendance for drop-in activities 0 0 0 0 15000

Total number of special event days 0 0 0 0 75

Total number of RV stays 0 0 0 0 300

Number of Nanook Hockey games 0 0 0 0 18

Number of Soccer hours 0 0 0 0 600

Number of Community Hockey hours 0 0 0 0 500

*Estimated


Sec: Riverside - Carlson Community Activity CenterMeasures & Statistical Accomplishments

286

Dept: Parks and RecreationSec: Carlson Community Activity Center


PERSONNEL SERVICES Permanent Salaries - - - - 332,610 334,470 Overtime Wages - - - - 15,000 15,000 Temporary Salaries - - - - 159,000 159,000 Benefits - - - - 215,790 216,870 Subtotal: - - - - 722,400 725,340

COMMODITIES Office Supplies - - - - 15,000 15,000 Computer Supplies - - - - 5,000 5,000 Operating Supplies - - - - 60,000 60,000 Books and Periodicals - - - - - - Repair and Maint. Supplies - - - - 35,000 35,000 Clothing Supplies - - - - 15,000 15,000 Motor Fuels and Lubricants - - - - 10,000 10,000 Equipment Parts - - - - 10,000 10,000 Subtotal: - - - - 150,000 150,000

CONTRACTUAL SERVICES Professional Services - - - - 5,000 29,000 Communications - - - - 2,000 2,000 Travel - - - - 8,000 8,000 Professional Dues/Meetings - - - - 5,000 5,000 Training - - - - 10,000 10,000 Advertising, Printing & Binding - - - - 40,000 40,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - - - - 30,000 30,000 Subtotal: - - - - 100,000 124,000

Grants Match, Indirect, Awaiting Budget

CAPITAL OUTLAY Controlled Assets - - - - 50,000 50,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - - - - 50,000 50,000

GRAND TOTAL: - - - - 1,022,400 1,049,340

FUNDING SOURCE: General Fund Revenues CAC Revenues 789,940

287




DEPARTMENT OF PARKS & RECREATION –RIVERSIDE - PIONEER PARK SECTION 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 2022 • Work on, and finish the Pioneer Park Master Plan. • Repairs, and maintenance done on the Pioneer Park Chapel. • Work with Public Works on CIP projects – Bathrooms, and SS Nenana. • Work directly with park stake holders to rebuild community offerings and community participation in park-

hosted events after Covid-19. • Train track repairs, and train trestle repairs. • Further develop facility and park use with public, private, and non-profit sectors of the community. • Evaluate vendor spaces and increase the number of vendors within the park. • Continue to increase a social media presence at Pioneer Park. • Share, market, and present the design for an all-inclusive playground and work to evaluate additional

funding resources. Significant Budget Changes • There are no significant budget changes. Previous Year’s Accomplishments • Centennial Center Columns were repaired, and safety measures put in place. • Palace Theater received a new roof, and drainage. Ceiling was repaired. • Focused on Summer Maintenance projects:

• New flower beds • Reseeding grass areas • Installing spikes along the Railroad • Rebuilt two sections of railroad track • Scraped and Painted the Lavelle Young Wheel House • Removed rotten and dangerous trees and stumps • Fixed and rebuilt sections of the Moore Street Entrance • Repaired the seasonal water lines to Cabins 32 and 40. • Repaired, and painted Train Car #3.

289

2017/18 2018/19 2019/20 2020/21* 2021/22*


Measure 1. Percentage change in annual Park visitation -7.3% -4.8% -35.3% 54.9% -21.4%Measure 2. Percent of change in the total annual revenue compared to the previous year 0.8% 9.9% -119.0% 50.9% 0.0%Measure 3. Percent change in the total number of events compared to the previous year -0.6% -14.1% -72.5% 322.9% 0.0%


Annual Park visitation* 366,589 349,016 225,939 350,000 275,000

Number of public events 1,059 0 0 0 0

Number of private events 641 0 0 0 0

Number of total events 1,700 1,461 402 1,700 1,700

Total Pioneer Park revenue $223,196 $247,813 $113,133 $230,470 $230,470

Number of park concession merchants 27 24 14 26 26

Total number of train riders annually 29,002 34,531 16,670 35,000 35,000

Number of interpretive talks given 9,300 5,200 1,536 6,500 2,500

Number of RV camping nights 713 948 1,036 800 800

Strings of holiday season lights hung 550 600 0 600 0

Pounds of refuse removed from park 185,000 398,500 270,500 400,000 325,000

Pounds recycled 4,991 5,000 0 4,500 0

Number of flowers planted and maintained 11,000 7,235 7,490 7,500 7,500

Annual Native Museum visitation* 4,052 0 0 0 0

Annual Riverboat Nenana visitation* 40,280 0 0 0 0

*Estimated


Dept: Parks & RecreationSec: Riverside - Pioneer Park


290

Dept: Parks and Recreation


PERSONNEL SERVICES Permanent Salaries 501,977 515,668 534,130 534,130 473,380 473,380 Overtime Wages 15,925 10,282 17,340 17,340 17,340 17,340 Temporary Salaries 181,525 130,821 173,000 173,000 185,000 185,000 Benefits 315,931 296,664 345,040 345,040 301,200 301,200 Subtotal: 1,015,358 953,435 1,069,510 1,069,510 976,920 976,920

COMMODITIES Office Supplies 1,345 2,290 2,800 2,800 2,800 2,800 Computer Supplies 6,769 2,242 500 500 500 500 Operating Supplies 53,377 42,490 48,140 45,931 48,140 48,140 Books and Periodicals - 180 100 100 100 100 Repair and Maint. Supplies 38,849 54,314 65,110 65,110 65,110 65,110 Clothing Supplies 2,010 3,338 3,000 3,000 3,000 3,000 Motor Fuels and Lubricants 7,921 11,403 13,470 13,470 13,470 13,470 Equipment Parts 1,958 407 1,070 1,070 1,070 1,070 Subtotal: 112,229 116,664 134,190 131,981 134,190 134,190

CONTRACTUAL SERVICES Professional Services - 3,126 10,000 10,000 10,000 10,000 Communications 127 - 130 130 130 130 Travel 11 3,868 500 500 500 500 Professional Dues/Meetings 2,179 583 3,000 3,000 3,000 3,000 Training 4,259 6,087 6,700 6,700 6,700 6,700 Advertising, Printing & Binding 37,713 29,652 48,020 48,020 48,020 48,020 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 8,802 9,450 29,290 29,290 29,290 29,290 Repairs & Maint. -Office Equipment - - 490 490 490 490 Repairs & Maint. -Other Equipment 12,500 10,844 20,000 20,000 55,400 54,100 Rent - - - - - - Utilities 27,868 42,611 27,640 27,640 27,640 27,640 Equipment Leases - - - - - - Other Contractual Services 196,580 186,727 176,430 176,430 176,430 176,430 Subtotal: 290,039 292,948 322,200 322,200 357,600 356,300


CAPITAL OUTLAY Controlled Assets 8,801 1,842 - 2,209 - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 8,801 1,842 - 2,209 - -

GRAND TOTAL: 1,426,427 1,364,889 1,525,900 1,525,900 1,468,710 1,467,410

FUNDING SOURCE: General Fund Revenues Pioneer Park rentals-cabins and Other Revenues 175,980

Sec: Pioneer Park

291

Dept: Parks and RecreationDiv: Riverside


PERSONNEL SERVICES Permanent Salaries 501,977 515,668 534,130 534,130 805,990 807,850 Overtime Wages 15,925 10,282 17,340 17,340 32,340 32,340 Temporary Salaries 181,525 130,821 173,000 173,000 344,000 344,000 Benefits 315,931 296,664 345,040 345,040 516,990 518,070 Subtotal: 1,015,358 953,435 1,069,510 1,069,510 1,699,320 1,702,260

COMMODITIES Office Supplies 1,345 2,290 2,800 2,800 17,800 17,800 Computer Supplies 6,769 2,242 500 500 5,500 5,500 Operating Supplies 53,377 42,490 48,140 45,931 108,140 108,140 Books and Periodicals - 180 100 100 100 100 Repair and Maint. Supplies 38,849 54,314 65,110 65,110 100,110 100,110 Clothing Supplies 2,010 3,338 3,000 3,000 18,000 18,000 Motor Fuels and Lubricants 7,921 11,403 13,470 13,470 23,470 23,470 Equipment Parts 1,958 407 1,070 1,070 11,070 11,070 Subtotal: 112,229 116,664 134,190 131,981 284,190 284,190

CONTRACTUAL SERVICES Professional Services - 3,126 10,000 10,000 15,000 39,000 Communications 127 - 130 130 2,130 2,130 Travel 11 3,868 500 500 8,500 8,500 Professional Dues/Meetings 2,179 583 3,000 3,000 8,000 8,000 Training 4,259 6,087 6,700 6,700 16,700 16,700 Advertising, Printing & Binding 37,713 29,652 48,020 48,020 88,020 88,020 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 8,802 9,450 29,290 29,290 29,290 29,290 Repairs & Maint. -Office Equipment - - 490 490 490 490 Repairs & Maint. -Other Equipment 12,500 10,844 20,000 20,000 55,400 54,100 Rent - - - - - - Utilities 27,868 42,611 27,640 27,640 27,640 27,640 Equipment Leases - - - - - - Other Contractual Services 196,580 186,727 176,430 176,430 206,430 206,430 Subtotal: 290,039 292,948 322,200 322,200 457,600 480,300


CAPITAL OUTLAY Controlled Assets 8,801 1,842 - 2,209 50,000 50,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 8,801 1,842 - 2,209 50,000 50,000

GRAND TOTAL: 1,426,427 1,364,889 1,525,900 1,525,900 2,491,110 2,516,750

FUNDING SOURCES: General Fund Revenues Pioneer Park rentals-cabins and Other Revenues 175,980 CAC Revenues 789,940

965,920

292

Dept: Parks and RecreationDepartmental Summary



COMMODITIES Office Supplies 7,667 12,055 11,700 11,700 26,700 26,700 Computer Supplies 11,343 4,653 3,930 3,930 8,930 8,930 Operating Supplies 253,352 243,836 275,920 273,711 335,920 335,920 Books and Periodicals - 209 2,750 2,750 2,750 2,750 Repair and Maint. Supplies 176,661 199,642 174,840 174,840 209,840 209,840 Clothing Supplies 14,490 13,505 12,060 12,060 27,060 27,060 Motor Fuels and Lubricants 71,964 68,412 91,900 91,900 101,900 101,900 Equipment Parts 3,147 1,550 7,570 7,570 17,570 17,570 Subtotal: 538,624 543,862 580,670 578,461 730,670 730,670

CONTRACTUAL SERVICES Professional Services 23,860 50,892 43,860 43,860 25,000 49,000 Communications 280 6 900 900 2,900 2,900 Travel 6,917 6,793 8,470 8,470 16,470 16,470 Professional Dues/Meetings 6,243 4,721 13,490 13,490 18,490 18,490 Training 30,996 26,542 22,060 22,060 32,060 32,060 Advertising, Printing & Binding 41,535 31,911 55,520 55,520 95,520 95,520 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 192,242 173,608 215,020 225,870 215,020 215,020 Repairs & Maint. -Office Equipment - - 1,090 1,090 1,090 1,090 Repairs & Maint. -Other Equipment 76,454 145,745 111,340 111,340 159,880 158,580 Rent - - - - - - Utilities 138,975 156,711 139,960 139,960 139,960 139,960 Equipment Leases - - - - - - Other Contractual Services 834,519 783,369 795,560 795,560 318,460 318,460 Subtotal: 1,352,021 1,380,298 1,407,270 1,418,120 1,024,850 1,047,550


CAPITAL OUTLAY Controlled Assets 24,954 16,698 24,400 26,609 74,400 74,400 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 692,196 710,653 - - - - Subtotal: 717,150 727,351 24,400 26,609 74,400 74,400

GRAND TOTAL: 8,925,592 8,467,519 8,854,810 8,854,810 9,434,560 9,460,200

FUNDING SOURCE: General Fund Revenues Parks & Recreation Fees 1,902,020

1,902,020

293


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) 4.00 36.00 88.00 Disabled 3.00 27.00 66.00 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 rateÎncludes aquacise/senior fitness

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)/Senior $320.00Adult 500.00 Disabled 240.00

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 2.00 18.00 44.00

Lessons - Group Child/AdultSwim 1/2 hour $8.00Swim 3/4 hour 9.00

Lessons - Individual/Private Child/AdultSwim (per 1/2 hour) $30.00

Facility RentalPools Rate/Hour

Swim Teams-practice hours $30.00

Swim Meets (includes warm-up and one hour post meet clean-up) Rate/HourSwim meets up to eight hours $50.00Swim meets use after eight hours in a day 100.00

Rate/StudentFNSB School District-SD provides certified lifeguard(s) $2.00

Special Events (other than normal hours) People Rate/HourPool Rental 1-60 $175.00

61-95 200.00 96-133 225.00

Pool Rental/Water Slide 1-95 225.00

294


Parks and Recreation (Continued) FeesRECREATION FEES (Continued)Facility Rental (continued)

Indoor Ice Rink Age Rate/HourNon-Prime Hours (5:00am - 3:00pm, Mon-Fri) Youth $110.00




Outdoor Ice Rinks Youth 50.00 Adult 60.00

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-ProfitHourly Rental Rate $10.00/hr $5.00/hr $3.00/hr

Observation Deck (Big Dipper*) Regular Non-Profit Youth Non-ProfitPer day or event $45.00 $22.50 $11.00

Mezzanine (Big Dipper*) Regular Non-Profit Youth Non-ProfitPer day or event $300.00 $150.00 $75.00

*Available if use does not conflict with ice rentalBirch Hill Cross Country Ski Center Regular Non-Profit Youth Non-Profit

Facility RentalFull Day (8:00am - 12:00am) $1,000.00 $500.00 $250.00Half Day (up to 8 hours) 700.00 350.00 175.00Hourly (minimum for setup/teardown is 4 hours) 100.00/hr 50.00/hr 25.00/hr

Other RateBirthday Parties, tables/chairs (Wescott/Hamme/Big Dipper/Mary Siah) - Up to 4 hours $30.00Lifeguard Training 200.00/personWater Safety Instructor Training 200.00/personLifeguard Challenge/Review 75.00 Contractual Instruction-Facility Based 25% of gross revenue + $50 feeContractual Instruction-Ice or Pool Related 15% of gross revenue + admission fee (individual or hourly)Commercial Activity Off Ice 15% of gross sales and concessionsArena Ice Out & Reinstall 10,000.00 Arena Ice Covering Install 1,500.00 Arena All Day Event (non-ice event) 1,500.00 Skate Sharpening 10.00 Replacement Membership Card 5.00 Locker Rental (3 month) 45.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hrAlcohol Surcharge 100.00

295


Parks and Recreation (Continued) FeesPARKS

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

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 5.00 Greater than 4 hours 40.00 20.00 10.00

Rifle Range ReservationsUp to 4 hours 200.00 100.00 50.00 Greater 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

OtherMobile Concession Permit (temporary, per day) $50.00Mobile Concession Permit (seasonal) 400.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hr

296


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK

Cabin Concession Fee*** FeeCabin Number:

2 $5,170.00

3 2,400.00

4 1,930.00

5 1,740.00

6 1,370.00

7 1,900.00

8 1,630.00

9 1,600.00

10 1,600.00

12 1,690.00

13 1,440.00

14 1,080.00

16 1,980.00

17 2,650.00

22 1,770.00

23 1,600.00

24 3,120.00

25 2,100.00

26 2,670.00

27 1,860.00

28 2,950.00

29 1,690.00

30 2,020.00

31 2,640.00

31A 2,900.00

34 (Train Depot) 1,800.00

64 2,170.00

66 3,260.00

69 3,240.00

***For Winter season only (Winter season is October 1st through April 30th) concessionaires may contract for less than the entire season upon approval by the P&R Director. Upon said approval, the concession fee will be = (scheduled fee ÷ 7) × the number of months contracted.”

297


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK (continued)Seasonal Concession Ready Property (see S.C.R.P map) Fee

SCRP #1 or NOFO $8,180.00SCRP #2 or Cosmic Corner 3,570.00 SCRP #3 or Waterfront 5,210.00

298

Pioneer Park Seasonal ConcessionReady Property (SCRP)

~ oliiiiiiiiiiiiiiiiiiiiiiiiii2.iloo~~~!!4!!!00 Feet

rev. 02114/2019


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK (continued)

Land Concession Fee

Land Area Sq Feet: Fee0-49 $0.00/SF/wk50-99 0.20/SF/wk100-499 0.18/SF/wk500-999 0.14/SF/wk1,000-4,999 0.10/SF/wk5,000-9,999 0.08/SF/wk10,000-19,999 0.03/SF/wk

Facility Rental Regular Non-Profit Youth Non-ProfitTheater

Shows, Meetings, etc. (per day ) $400.00 $200.00 $100.00Rehearsal (per day) 100.00 50.00 25.00

Palace TheaterOff Season (per day) 200.00 100.00 50.00

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

Events 600.00 300.00 150.00 Dressing Rooms (one or more, same event) 100.00 50.00 25.00

Upper Level Entire Upper Level (third floor) 200.00 100.00 50.00 Blue Room Only 100.00 50.00 25.00

Park Reservation with Picnic Pavilion/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

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) 100.00 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

299


Parks and Recreation (Continued) FeesRIVERSIDE - PIONEER PARK (continued)Facility Rental (Continued) Regular Non-Profit Youth Non-Profit

Equipment Rental Tables, off-site $5.00 N/A N/A Chairs, off-site 2.00 N/A N/A Tables, on-site 5.00 N/A N/A Chairs, on-site 2.00 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 100.00 N/A N/A Portable stage, full-stage 200.00 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

Church Rental (wedding service, meeting, etc) 120.00 60.00 30.00

Pioneer Hall Rental 100.00 50.00 25.00

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 Engineers Pass (season) Adults 55.00 N/A N/A Engineers Pass (season) Child 45.00 N/A N/A Engineers Pass (season) Household 2-adults/3-youth 100.00 N/A N/A

Other RateStorage (per square foot) $0.03Mobile Concession rate (temporary, per day) 50.00 Concession Marketing Contribution 10% included in above concession feeRV Parking (per night, 5 nights maximum stay) 12.00 Mobile Concession Permit (temporary, per day) 50.00 Mobile Concession Permit (seasonal) 400.00 Labor Rate 25.00/hrSkilled Labor Rate 50.00/hrAlcohol Surcharge 100.00

300


Parks and Recreation (Continued) FeesRIVERSIDE - CALRSON COMMUNITY ACTIVITY CENTER

Drop in Rates 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) 4.00 36.00 88.00 Disabled 3.00 27.00 66.00 *Group rates will apply to 10 or more paying patrons at the applicable 10-event rateÎncludes aquacise/senior fitness

Showers Single 10 Event 3-Month

Adult $4.00 $36.00 $88.00Senior/Disabled 2.00 18.00 44.00

Birthday Parties RegularPackage 1 - Space Rental for 2 hours $50.00Package 2 - Rental, Decorations 150.00 Package 3 - Rental, Decorations, and Activities 250.00

Special Events Regular Non-profitConcerts, expos, events, etc. (daily rate ) $3,500.00 $2,500.00

Includes use of event equipment like tables, chairs, pipe, and drape,but exclusive of other fees that may apply (e.g., labor rates, catering fees, etc)

Arena Fees Ice Time Age Rate/HourNon-Prime Hours (5:00am - 3:00pm, Mon-Fri) Youth $110.00




Court Fees Rate/HourSoccer, basketball, football, pickleball, etc. Youth $110.00


Northstar and Buswell Rooms Regular Non-Profit Youth Non-ProfitFacility Rental

Full Day (8:00am - 12:00am) $1,000.00 $500.00 $250.00Half Day (up to 8 hours ) 700.00 350.00 175.00Hourly (minimum for setup/teardown

is 4 hours) 100.00/hr 50.00/hr 25.00/hr

301


Parks and Recreation (Continued) FeesRIVERSIDE - CALRSON COMMUNITY ACTIVITY CENTER (continued)

Equipment RentalTables, off-site $5.00 N/A N/A Chairs, off-site 2.00 N/A N/A Pipe and Drape $3.00/ft N/A N/A Tables, on-site 5.00 N/A N/A Chairs, on-site 2.00 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 100.00 N/A N/A Portable stage, full-stage 200.00 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

Other RateCatering Fee $5/plateArena Ice Out & Reinstall 10,000.00 Arena Ice Covering Install 2,500.00 RV Parking (per night, 5 nights maximum stay) 12.00 Replacement Membership Card 5.00 Commercial Kitchen Rental 200/hrCleaning Fee 200/hrLabor Rate 25.00/hrSkilled Labor Rate 50.00/hrAlchohol Surcharge 100.00/hr

302


Parks and Recreation (Continued) FeesGENERAL PROVISIONS

a.

b.

c.

d.

e.

f.

g.

h. Household Rate is defined as two adults and three children/youth, additional users will be charged the group rate.

i. For mobile concession permit refer to mobile concession policy.

j. For Rifle Range reservations, please refer to the policy for rifle range restrictions.

k.

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

The Mayor may waive some or all facility use fees (see FNSB Code 8.60.010 and P&R Policy 20.01.03) forqualifications and restrictions.

All rentals must be paid in full to officially reserve your date. Persons utilizing Fairbanks North Star Boroughproperties are responsible for reimbursement of total amount of any damages or cleaning deficiencies resultingfrom their event(s).Non-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.

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

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 orservices for sale, and all trade show or convention activities, and are subject to a 15% charge of gross revenue, inaddition to any rental or usage fees (does not apply to the Riverside Division).

Additionally, the Director may set registration fees for special programs and events, based upon a cost recoverygoal calculated by up to total program costs divided by expected participation. The cost recovery fee will not beused to change fees explicitly stated in the User Fee Schedule.

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

303


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/HouseholdHazardous

Waste**

Rural Services***

…

t

I



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, program 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. • Program management of capital project planning, deferred maintenance, energy management, and

environmental and regulatory compliance. Objectives for FY 2022 • Provide a management team capable of overseeing the technical operations, planning, design,

construction, and maintenance of all Borough facilities and roads. • 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. • Provide oversight of energy conservation in Borough facilities. • Oversee Stormwater Pollution Prevention Program. • Oversee engineering review of new subdivisions. • Oversee Tanana River Levee System requirements. • Oversee and expand Regulatory Compliance Program. Significant Budget Changes • The FY 2022 budget reflects a net increase in personnel costs due to salary adjustments and benefit rate

changes. • The FY 2022 Admin budget reflects a small net increase due to moving expenses for the energy

management software from the Facilities Maintenance Division to the Administration Division. Previous Year’s Accomplishments

• Energy savings from previous projects have been maintained and this year’s projects have added an

additional 2% savings. Overall, in FY20 the Borough consumed 10% less energy than 10 years ago. • Four regulated underground storage tanks (UST) were officially closed and replaced with above ground

tanks. • Completed a typical number of subdivision reviews and inspections. • See specific division levels.

305


Dept: Public WorksDiv: Administration


PERSONNEL SERVICES Permanent Salaries 480,622 411,584 492,370 492,370 499,740 499,740 Overtime Wages 430 - - - - - Temporary Salaries - - - - - - Benefits 273,967 214,734 294,940 294,940 290,360 290,360 Subtotal: 755,019 626,318 787,310 787,310 790,100 790,100

COMMODITIES Office Supplies 1,098 287 1,000 1,000 1,000 1,000 Computer Supplies - 134 250 250 250 250 Operating Supplies 292 977 2,300 2,300 2,300 2,300 Books and Periodicals 2,597 1,531 3,000 3,000 3,000 3,000 Repair and Maint. Supplies - - - - - - Clothing Supplies - - 200 200 200 200 Motor Fuels and Lubricants - 75 - - 500 500 Equipment Parts - - - - - - Subtotal: 3,987 3,004 6,750 6,750 7,250 7,250

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 1,596 457 2,000 2,000 1,500 1,500 Professional Dues/Meetings 765 1,383 2,000 2,000 2,000 2,000 Training 4,202 845 6,000 6,000 6,000 6,000 Advertising, Printing & Binding 1,604 379 2,000 2,000 2,000 2,000 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 3,603 400 14,700 14,700 24,400 24,400 Subtotal: 11,770 3,464 26,700 26,700 35,900 35,900



GRAND TOTAL: 770,776 632,786 820,760 820,760 833,250 833,250


307




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. • Aligning project requirements for Capital Improvement Projects (CIP) with multiple funding sources to

the intended project schedules. • Quality local training for engineering staff including State mandated continuing education requirements. Objectives for FY 2022

• Provide updated web access summary information of Borough Capital Projects and Bid Schedule • Provide professional project planning and development including scope development, cost estimates,

funding requests, design, construction administration, and project close-out. • Assist user groups with identification and prioritization of fire/life/safety, major maintenance and Capital

improvement project (CIP) requests. • Development of minimum design standard document to serve as the basis of quality for design,

construction, and maintenance projects. Significant Budget Changes • The FY 2022 budget reflects a change in personnel costs due to cost of living adjustments, longevity

adjustments and benefit rate changes.


In FY 2021, the Design & Construction Division completed or will complete the following 17 projects, totaling $17.5 Million:

Solid Waste Demo Shed Pioneer Park Misc. Roof and Wall Repairs Phase II - Palace Saloon

Solid Waste Landfill Perimeter Maintenance Cent. Center Column Investigation/repairs

Parks and Rec Fuel Stations Cent. Center Vestibule Temporary Repairs

School District Maintenance Building Water Service Chena Lake Rec Area Restroom Remodel Phase I

Mary Siah Rec Center Improvement Project Birch Hill Parking Lot Improvement - Phase II

Salcha Transfer Site North Pole MS Mech Sys Upgrades

Lathrop HS Gym/Locker Room Roof Replacement JHAC Emergency Generator

WoodRiver Roof Pioneer Park Electrical System @ T2

Pioneer Park Misc. Roof and Wall Repairs Phase I - Church

There are 22 projects totaling $26.4 million scheduled for completion in FY 2022, and numerous projects with an estimated value of $193.2 million in funding for FY 2023 and beyond.

309


Measure 1. Average annual dollar value of projects completed (3 years) 29.7M 26.4M 22.0M 11.5M 17.1M

Measure 2. Percent of average annual project funding expended on project management (PM's & Secretaries) 3.5% 3.8% 4.6% 9.8% 7.3%


Number of Completed Projects 23 21 11 17 22

Project Management (PM's & Secretaries) Expenditures (in 000's) 1,039.8 1,025.8 1,014.7 1,124.8 1,242.8

Projects Substantially Completed 49.0M 9.6M 7.4M 17.5M 26.4M

*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.

310

Dept: Public WorksDiv: Design & Construction


PERSONNEL SERVICES Permanent Salaries 533,014 448,658 560,030 560,030 570,280 570,280 Overtime Wages 1,338 1,769 - - - - Temporary Salaries 2,219 - - - - - Benefits 297,097 239,501 335,470 335,470 331,340 331,340 Subtotal: 833,668 689,928 895,500 895,500 901,620 901,620

COMMODITIES Office Supplies 2,396 2,088 5,000 5,000 5,000 5,000 Computer Supplies 49 - 500 500 500 500 Operating Supplies 292 171 500 500 500 500 Books and Periodicals 2,019 1,578 6,000 6,000 6,000 6,000 Repair and Maint. Supplies - - - - - - Clothing Supplies - - 500 500 500 500 Motor Fuels and Lubricants 1,638 937 4,330 4,330 4,330 4,330 Equipment Parts - - - - - - Subtotal: 6,394 4,774 16,830 16,830 16,830 16,830

CONTRACTUAL SERVICES Professional Services 627 - 10,000 10,000 10,000 10,000 Communications - - - - - - Travel 344 304 1,000 1,000 1,000 1,000 Professional Dues/Meetings 1,251 888 880 880 880 880 Training 6,297 4,558 10,510 10,510 10,510 10,510 Advertising, Printing & Binding 269 165 700 700 700 700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 5,300 1,500 6,700 6,700 3,370 3,370 Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services - 950 750 750 1,550 1,550 Subtotal: 14,088 8,365 30,540 30,540 28,010 28,010



GRAND TOTAL: 855,947 703,067 943,870 943,870 947,460 947,460


311




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

• 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 2022 • Increase resources on the primary mission of 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. • 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 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 with implementation of an Asset Management System. • Finalize condition inventory of Borough Facilities. Significant Budget Changes • The FY 2022 budget reflects a net increase in personnel costs due to salary adjustments and benefit rate

changes. • Decease in the utilities management system due to being transferred to the Administration Division.. • Increase in other contractual services to reflect estimated cost of IFB for Facilities/School District Fire Sprinkler

inspections

Previous Year’s Accomplishments • Upgraded security systems (including card scanners and video cameras at Pioneer Park and Animal

Shelter). • Continue rekeying Borough facilities to increase security capabilities (more key control and tracking ability). • Installation of new carpet in several facilities (Noel Wien Library, Mary Siah Swimming Pool). Included new

rubber flooring throughout the locker rooms at the Big Dipper. All new flooring at Transit Park downtown. • Completed several facility shutdowns. These shutdowns were due to the pandemic mandates and were far

more in-depth preventative maintenance on equipment, painting projects, and to perform more (MATOC or small dollar) project work at the facilities requested by the users.

• Faster resolution to work orders due to increased staffing. That efficiency allowed for more scheduled work to get completed in a timely manner.

313


Measure 1. Percent of work hours in Preventive Maintenance 45% 50% 45% 45% 50%

Number of PM Work Orders 1,300 2,000 2,000 2,500 2,500

Measure 2. Percent of work hours in Repair Work 40% 30% 40% 40% 35%

Number of Repair Work Orders 1,650 2,000 2,000 2,000 1,500

Measure 3. Percent of work hours in Improvement Work 10% 10% 10% 10% 10%

Number of Improvement Work Orders 140 551 700 700 1,000

Measure 4. Percent of work hours in Shop Overhead 5% 10% 5% 5% 5% Number of Shop Overhead Work Orders 70 100 300 300 500


Total number of Work Hours 23,660 33,920 38,300 41,600 41,600Total number of Work Orders 3,165 4,651 5,000 5,500 5,500

Square feet of building space maintained 685,119 693,454 693,454 693,454 693,454

*Estimated


Division: Facilities MaintenanceMeasures & Statistical Accomplishments

Dept: Public Works

314

Dept: Public WorksDiv: Facilities Maintenance


PERSONNEL SERVICES Permanent Salaries 1,345,275 1,629,505 1,782,890 1,782,890 1,879,040 1,879,040 Overtime Wages 28,266 18,526 35,000 35,000 35,000 35,000 Temporary Salaries 6,805 3,764 - - - - Benefits 772,125 823,463 1,088,920 1,088,920 1,112,060 1,112,060 Subtotal: 2,152,471 2,475,258 2,906,810 2,906,810 3,026,100 3,026,100

COMMODITIES Office Supplies 854 3,440 3,500 3,500 2,700 2,700 Computer Supplies 100 748 500 500 500 500 Operating Supplies - - 1,000 1,000 1,000 1,000 Books and Periodicals 961 337 950 950 950 950 Repair and Maint. Supplies 662,811 642,661 750,000 750,000 750,000 750,000 Clothing Supplies 9,836 15,092 20,000 20,000 20,000 20,000 Motor Fuels and Lubricants 37,134 41,148 50,000 50,000 50,000 50,000 Equipment Parts 50 - - - - - Subtotal: 711,746 703,426 825,950 825,950 825,150 825,150

CONTRACTUAL SERVICES Professional Services - 89,243 14,000 14,000 10,000 10,000 Communications 2,153 2,261 2,500 2,500 2,500 2,500 Travel - - 700 700 700 700 Professional Dues/Meetings 200 - - - - - Training 20,250 2,427 32,500 32,500 32,500 32,500 Advertising, Printing & Binding 664 220 1,200 1,200 1,200 1,200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 675,369 887,440 1,056,830 1,056,830 1,015,030 1,015,030 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 42,100 52,200 73,700 73,700 73,270 73,270 Rent 35,240 36,430 57,140 57,140 57,140 57,140 Utilities 2,085,851 1,969,973 2,366,530 2,366,530 2,766,530 2,766,530 Equipment Leases - - - - - - Other Contractual Services 33,342 33,251 117,270 117,270 154,570 154,570 Subtotal: 2,895,169 3,073,445 3,722,370 3,722,370 4,113,440 4,113,440


CAPITAL OUTLAY Controlled Assets 14,602 7,792 20,000 20,000 20,000 20,000 Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment 8,946 - - - - - Machinery & Equipment 9,729 - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 33,277 7,792 20,000 20,000 20,000 20,000

GRAND TOTAL: 5,792,663 6,259,921 7,475,130 7,475,130 7,984,690 7,984,690


315




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 • 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 within service areas are not constructed to Title 17 standards. • The number of road service areas in the borough are almost 10 times the amount of any borough in Alaska

while only maintaining less than 500 miles of road, leaving many roads within the borough without proper maintenance.

Objectives for FY 2022 • Encourage adequate funding of maintenance by providing information to the commissions and opportunities for

Service Areas to participate in tax cap adjustment elections. • Implement a new tool to assist residents in reporting road condition issues. • Continue assisting service areas with right-of-way encroachment issues. • Continue efforts to improve communications with and between 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. • 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.

• Develop processes and procedures for the new asset management software. • Recruit new volunteer commissioners in under-represented areas. • Encourage service areas to hold biannual public meetings as required by FNSB code. Significant Budget Changes • The FY 2022 budget reflects a net change in personnel costs due to annual salary adjustments. Previous Year’s Accomplishments In FY 2021, the Rural Services Division accomplished or will accomplish the following: • Processed 3 service area boundary changes. Those boundary changes were sent to the Assembly. • Processing 12 service area boundary changes for the FY2022 election. • Processed 1 tax revenue cap election. The tax revenue cap request was sent to the Assembly. • Processed/process a high volume of abandoned vehicles in road service areas. • Provide support to FNSB legislative priority regarding service areas. • Provided information and support to District Councils and the Assembly Road Service Area Committee. • Distributed two newsletters and four informational flyers. • Provided three training sessions for commissioners. • Processed/process a high volume of right-of-way encroachments in road service areas.

317


Measure 1. Service areas with maintenance agreements 100% 100% 100% 100% 100%Measure 2. Number of training opportunities offered 13 13 13 3** 10Measure 3. Percent of commissions with a quorum 94% 97% 97% 93% 95%Measure 4. Service area meetings held 155 145 108** 20** 150


Road miles maintained 493 496 498 499 505

Service area contracts:

Contracts - Renew 27 96 87 104 69

Contracts - New 87 18 27 10 45

Revenue generation: Total property tax revenue generated $4,347,000 $4,998,000 $4,972,300 $4,977,540 $5,100,000 Increased/Decreased percent of tax revenue generated 1% 13% -1% 0% 2% Number of tax cap election requests submitted 2 2 0 1 3 Special taxing jurisdiction / bond elections 0 0 0 0 0

Boundary change requests and success: Boundary changes - annexation requests 8 7 7 3 12 Boundary changes - requests to remove parcels 1 3 1 0 0 Service Areas dissolved 0 0 0 0 0 Newly created Service Areas or Mergers 0 0 0 0 0 Assessed value of boundary change requests $31,291,928 $21,803,046 $7,199,109 $2,624,142 $25,000,000 Assessed value of approved boundary changes $12,228,188 $13,283,426 ($12,124) $1,743,562 $15,000,000

Service Area operations:

Service Area Operating Expenditures $3,575,783 $3,869,262 $4,357,773 $4,400,000 $4,500,000

Number of Service Area invoices paid 1148 960 1194 1100 1100 Purchase Orders 177 180 162 180 180 Change Notices 69 40 55 50 50 Check Requests 2 2 4 3 3 Budget Transfers from Savings 69 30 48 50 50 Driveway permits issued 59 70 53 60 60

Excavation/Utility permits issued 72 34 80 60 60 Encroachments - Reported 23 20 97 40 40 Encroachments - Active 0 0 4 2 2 Encroachments - Resolved 23 20 93 42 40Commission seats: Active seats filled 257 264 261 253 265 Alternate seats filled 14 14 12 10 15 Total seats filled of 426 available 271 278 273 263 280 Commissions without a quorum 6 3 4 7 1

Capital improvement projects: Number of requests 344 347 347 347 347 Number of service areas represented 86 89 89 89 89

Estimated value of requested projects $130,500,000 $131,200,000 $131,200,000 $131,200,000 $131,200,000

* Estimated ** COVID-19 Pandemic



Dept: Public WorksDiv: Rural Services

318

Dept: Public WorksDiv: Rural Services



COMMODITIES Office Supplies 1,865 906 4,000 4,000 4,000 4,000 Computer Supplies 60 - 550 550 550 550 Operating Supplies 318 - 850 850 850 850 Books and Periodicals - - 500 500 500 500 Repair and Maint. Supplies - - 500 500 500 500 Clothing Supplies - - - - - - Motor Fuels and Lubricants 1,094 678 1,900 1,900 1,900 1,900 Equipment Parts - - - - - - Subtotal: 3,337 1,584 8,300 8,300 8,300 8,300

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 500 500 500 500 Travel 899 1,091 1,000 1,000 1,000 1,000 Professional Dues/Meetings 466 572 1,240 1,240 1,240 1,240 Training 225 448 2,040 2,040 2,040 2,040 Advertising, Printing & Binding 1,516 1,589 1,700 1,700 1,700 1,700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 8,536 7,562 11,300 11,300 11,300 11,300 Repairs & Maint. -Office Equipment - - 100 100 100 100 Repairs & Maint. -Other Equipment 713 3,900 4,100 4,100 12,210 12,210 Rent - - - - - - Utilities 11,298 10,398 11,250 11,250 11,250 11,250 Equipment Leases - - - - - - Other Contractual Services - - 1,100 1,100 1,100 1,100 Subtotal: 23,653 25,560 34,330 34,330 42,440 42,440



GRAND TOTAL: 621,302 574,314 714,400 714,400 714,280 714,280

FUNDING SOURCE: General Fund Revenues Driveway and Utility Permit Fees 12,000

319




DEPARTMENT OF PUBLIC WORKS – SOLID WASTE COLLECTION DISTRICT DIVISION MISSION/Program Description THE MISSION OF THE SOLID WASTE COLLECTION DISTRICT DIVISION 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 92% of this Division’s budget. The current 10-year contract started July 1, 2021 and ends June 30, 2031. Total tonnage at transfer sites 5-year average is 1% with variations from -2% to 4%. One million in funding was appropriated in October 2013, an additional $2,970,000 was appropriated in October 2015, and $4,111,500 was appropriated in August 2017, for the major maintenance and improvements projects at transfer sites. The last major maintenance and improvement project is scheduled for the summer of 2022. The transfer sites are paid by Borough residents residing outside the City of Fairbanks for their residential solid waste. City of Fairbanks residents and commercial use is prohibited by Borough Code. This usage along with other undesirable activities such as littering, vandalism, and graffiti are occurring on a regular basis. Attendant services trial periods were implemented at three transfer sites during the summer of 2017, expanded to 7 transfer sites during the summer of 2018, and further expanded in the summer of 2019 with additional hours and roving attendants to help reduce these activities and provide an improved transfer site experience to users. A code enforcement program is being developed and implemented in FY21.

Objectives for FY 2022 • 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 improvement projects at the Chena Pump Transfer Site. • Complete the Borough-wide sign update project. • Coordinate new hauling contract that starts July 1, 2021. • Continue to develop and establish code enforcement program. Significant Budget Changes • The FY 2022 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, tipping fee, and new hauling

contract. • Continue contingent emergency transfer site repair budget. Previous Year’s Accomplishments In FY 2021, the Solid Waste Collection District Division accomplished or will accomplish the following: • Managed hauling contract that provides solid waste services to the Solid Waste Collection District residents through

June 30, 2031. • Completed a major maintenance and improvement project at the Salcha Transfer Sites. • Continued planning and design cost estimates for upgrade project at one remaining transfer site. • 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 47,601 tons of solid waste. • Collected and hauled 390,481 lbs. of recyclables and waste-to-energy fuels. • Completed annual pad and road maintenance. • Closed one transfer site.

321


Measure 1. Percent change in collected tonnage. -1% -2% 2% 4% 4%Measure 2. Percent change in recyclables,

waste-to-energy fuels, and waste. 12% -11% -11% 15% -6%


Total tonnage collected 47,751 46,627 47,601 49,386 51,400

Total Tonnage Collected by Area West 17,116 16,469 16,529 17,444 17,444 East 12,505 12,593 12,708 13,339 13,339 South 18,130 17,565 18,364 18,603 18,603

Recyclables, waste-to-energy fuels, hazardous waste collected (lbs.) 491,287 439,097 390,481 450,000 425,000

Number of recycling collection totes 36 36 30 36 35

Number of re-use areas 5 5 6 6 6

*Estimated


Dept: Public WorksDiv: Solid Waste Collection District


322

Dept: Public WorksDiv: Solid Waste Collections



COMMODITIES Office Supplies - - 600 600 600 600 Computer Supplies - - - - - - Operating Supplies 4,468 2,117 5,000 5,000 5,000 5,000 Books and Periodicals - - - - - - Repair and Maint. Supplies 154 470 3,000 3,000 3,000 3,000 Clothing Supplies 1,016 - - - - - Motor Fuels and Lubricants - 6 - - - - Equipment Parts - - - - - - Subtotal: 5,638 2,593 8,600 8,600 8,600 8,600

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel 19 21 - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding 809 - 76,500 76,500 76,500 76,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 9,574 5,593 135,000 126,000 135,000 135,000 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - 3,000 3,000 - - Rent - - - 9,000 9,000 9,000 Utilities 16,594 16,724 21,000 21,000 21,000 21,000 Equipment Leases - - - - - - Other Contractual Services 7,297,467 7,458,902 8,004,160 8,004,160 8,825,900 8,825,900 Subtotal: 7,324,463 7,481,240 8,239,660 8,239,660 9,067,400 9,067,400



GRAND TOTAL: 7,470,887 7,650,324 8,680,230 8,680,230 9,489,490 9,483,990

FUNDING SOURCE: Solid Waste Collection District Fund Revenues

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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, AND RECYCLING 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, and recycling programs. Major Long-Term Issues and Concerns The Fairbanks North Star Borough South Cushman Class I Municipal Solid Waste Landfill provides for efficient long-term solid waste disposal. The Construction & Demolition Debris Disposal area is the remaining area from the original landfill that began in the early 1960’s, while the Municipal Solid Waste Disposal areas are built in individual cells (1-9). Cell 2 and Cell 3 are currently being used for regular trash disposal. A new Construction & Demolition Debris Disposal area will be constructed in the summer of 2022. Cell 4 will be the next area to be developed for regular trash disposal in approximately 2025. Other issues that require ongoing management are the continuation of the recycling, 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; Title V air emissions; storm water; and the Research, Development, and Demonstration permit requirements. Objectives for FY 2022 • Continue to provide long-term cost-effective solid waste disposal for Borough residents. • Continue recycling 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 2022 budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

benefit rate changes. • Significant decrease of over 2.5 million due to the final payments of two loans in FY21. • Increase budget to address PFAS contamination in one ground water well located in the legacy South Cushman

Landfill. Previous Year’s Accomplishments In FY 2021, the Solid Waste Disposal Division accomplished or will accomplish the following: • Properly recycled or disposed of 105,481 tons of solid waste. • Completed a perimeter maintenance project that included new gates and controllers, fencing, stormwater controls,

and facility security. • Obtained funding for a replacement Construction & Demolition debris disposal area. • Met all permit conditions including operating, Title V air emissions, storm water, leachate, and greenhouse gas.

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Measure 1. Percent change in incoming tonnage. -2% 1% 0% -4% 0%Measure 2. Percent change in used oil for energy recovery** -17% -18% 1% n/a n/a


Total Tonnage into the Solid Waste Facility 104,117 105,160 105,481 101,000 101,000

Major Customers (% of total tonnage) City of Fairbanks 5% 5% 5% 5% 5% Ft. Wainwright 5% 5% 5% 5% 5% Other Commercial 9% 9% 11% 9% 9% Eielson AFB 3% 2% 2% 3% 3% Solid Waste Collection District 46% 44% 45% 44% 44% University of Alaska Fairbanks 1% 1% 1% 1% 1% Alaska Waste 28% 28% 25% 28% 28%

Waste-To-Energy Used Oil Energy recovery (gal.) ** 23,523 19,361 19,595

Major Materials Accepted (% of total tonnage) Municipal Solid Waste 76% 73% 73% 74% 74% Construction Debris 13% 15% 15% 14% 14% Asbestos 1% 0% 0% 0% 0%

Other Gravel Usage for Landfill Cover (cy) 82,642 62,576 57,557 82,000 82,000 Leachate Recirculated (gal.) *** 4,298,123 8,552,746 6,912,911 8,000,000 8,000,000 Number of Tickets Generated 45,455 48,022 46,452 48,000 48,000 Number of Customer Accounts 374 367 334 385 325

* Estimated** Discontinued in FY21*** Rainfall and snow melt that has filtered through the garbage.

Dept: Public WorksSec: Solid Waste Disposal



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Dept: Public WorksSec: Solid Waste Disposal


PERSONNEL SERVICES Permanent Salaries 1,031,081 1,081,116 1,212,470 1,212,470 1,227,300 1,227,300 Overtime Wages 54,748 55,363 32,680 32,680 32,680 32,680 Temporary Salaries 39,585 28,925 69,960 69,960 69,960 69,960 Benefits 707,858 651,051 797,860 797,860 783,390 783,390 Subtotal: 1,833,272 1,816,455 2,112,970 2,112,970 2,113,330 2,113,330 COMMODITIES Office Supplies 2,138 2,256 4,000 4,000 4,000 4,000 Computer Supplies 3,886 14 2,500 2,500 2,500 2,500 Operating Supplies 118,515 11,875 130,000 130,000 130,000 130,000 Books and Periodicals - - 250 250 250 250 Repair and Maint. Supplies 18,987 21,058 22,000 22,000 22,000 22,000 Clothing Supplies 3,405 7,001 7,500 7,500 7,500 7,500 Motor Fuels and Lubricants 231,440 174,388 255,000 255,000 255,000 255,000 Equipment Parts 41,439 63,896 70,000 70,000 70,000 70,000 Subtotal: 419,810 280,488 491,250 491,250 491,250 491,250 CONTRACTUAL SERVICES Professional Services 142,185 125,631 317,900 317,900 252,000 252,000 Communications 505 - 100 100 100 100 Travel 1,266 1,875 2,230 2,230 2,230 2,230 Professional Dues/Meetings 964 814 550 550 550 550 Training 16,327 19,911 22,900 22,900 22,900 22,900 Advertising, Printing & Binding 893 427 5,500 5,500 5,500 5,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 52,497 76,224 46,400 76,400 96,400 96,400 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 234,281 252,239 284,200 284,200 269,510 269,510 Rent 950 3,600 - 9,000 9,000 9,000 Utilities 171,335 191,469 201,400 201,400 201,400 201,400 Equipment Leases - - - - - - Other Contractual Services 670,681 792,393 3,667,420 3,627,981 1,158,300 1,158,300 Subtotal: 1,291,884 1,464,583 4,548,600 4,548,161 2,017,890 2,017,890

Grants Match, Indirect, Awaiting Budget - - - - - - CAPITAL OUTLAY Controlled Assets 5,682 5,826 10,000 - 10,000 10,000 Buildings & Structures - - 50,000 50,000 - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - 10,439 - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,440,036 1,380,729 - - - - Subtotal: 1,445,718 1,386,555 60,000 60,439 10,000 10,000

GRAND TOTAL: 4,990,684 4,948,081 7,212,820 7,212,820 4,632,470 4,632,470

FUNDING SOURCE: Solid Waste Disposal Fees 12,524,000 Recyling Revenues 50,000 Interest Earnings 6,910

12,580,910

327




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, HOUSEHOLD HAZARDOUS WASTE, AND OPERATIONS OF THE CENTRAL RECYCLING FACILITY. 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. The Central Recycling Facility is open, providing a drop-off location for recyclables and electronics 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 2022 • Continue to provide cost effective collection and disposal of household hazardous waste. • Continue recycling of antifreeze, vehicle batteries, aluminum, and scrap metal. • Continue to manage the community Central Recycling Facility. • Continue planning efforts to mitigate current and future household hazardous waste problems within the

Borough. • Continue hazardous waste collection services to small businesses that meet regulatory criteria. Significant Budget Changes • The budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

benefit rate changes. • Increase in budget for Central Recycling Facility operations. • Increase in budget for hazardous waste disposal. Previous Year's Accomplishments In FY 2021, the Recycling/Household Hazardous Waste Section accomplished or will accomplish the following: • Collected and managed 448,068 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. • Recycled 1,274 tons of scrap metal, including 546 junk automobiles. • The Central Recycling Facility collected and recycled 617 tons of recyclables including 98 tons of

electronics.

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Measure 1. Percent change in hazardous waste. 15% -7% -15% 23% -4%

Measure 2. Percent change in recycled antifreeze. 14% -9% -15% 21% -7%

Measure 3. Percent change in recycled batteries. -100% 100% -100% 100% -50%

Measure 4. Percent change in customers served. 1% 25% -11% -6% 3%


Total pounds of hazardous material accepted 570,397 528,529 448,068 550,000 530,000

Types of Materials Accepted Flammables (gal.) 3,945 5,147 3,330 4,500 4,000 Used Oil (gal.) ** 41,624 33,090 28,019 35,000 30,000 Paint (gal.) 15,570 15,676 13,316 16,000 15,000 Antifreeze (gal.) 8,377 9,730 9,348 9,000 9,200 Corrosives (gal.) 350 499 190 350 300 Toxics (gal.) 4 117 182 40 50 Batteries (ea.) 16 59 23 30 25 Miscellaneous (lbs.) *** 10,835 12,081 12,448 11,000 1,200

RecyclingAntifreeze recycled (gal.) 15,898 14,521 12,350 15,000 14,000 Batteries recycled (tons) 0 2 0 2 1 Aluminum recycled (lbs.) 604 743 376 600 500 Scrap Metal recycled (tons) 644 1,257 1,274 700 1,000

Number of customers served 3,859 4,808 4,262 4,000 4,100

Central Recycling Facility ****Cardboard recycled (tons) 230 278 251 280 280Mixed Paper recycled (tons) 299 295 225 290 290Newspaper recycled (tons) 41 0 0 0 0PET #1 Plastic recycled (tons) 15 21 19 20 20HDPE #2 Plastic recycled (tons) 7 10 9 10 10Aluminum Cans (tons) 11 16 16 15 15Electronics recycled (tons) 101 102 98 110 110

* Estimated** Used oil = used oil & oily water*** Grease, contaminated soil, propane tanks, etc.**** Opened September 1, 2017.


Dept: Public WorksSec: Recycling/Household Hazardous Waste


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Dept: Public WorksSec: Household Hazardous Waste Disposal



COMMODITIES Office Supplies 336 94 1,500 1,500 1,500 1,500 Computer Supplies - - - - - - Operating Supplies 49,561 23,331 42,000 42,000 42,000 42,000 Books and Periodicals - - 500 500 500 500 Repair and Maint. Supplies 5,362 1,094 3,000 3,000 3,000 3,000 Clothing Supplies 1,850 748 2,500 2,500 2,500 2,500 Motor Fuels and Lubricants - 78 400 400 400 400 Equipment Parts - - 500 500 500 500 Subtotal: 57,109 25,345 50,400 50,400 50,400 50,400

CONTRACTUAL SERVICES Professional Services 1,250 - 1,700 1,700 1,700 1,700 Communications - - - - - - Travel 620 379 - - - - Professional Dues/Meetings 400 - - - - - Training 3,650 890 5,080 5,080 5,080 5,080 Advertising, Printing & Binding 600 196 200 200 200 200 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 62,846 63,287 65,000 65,000 65,000 65,000 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 8,304 6,083 6,260 6,260 6,260 6,260 Rent 105,719 109,290 112,000 112,000 112,000 112,000 Utilities 35,067 34,483 52,700 52,700 52,700 52,700 Equipment Leases - - - - - - Other Contractual Services 594,672 573,945 733,000 733,000 804,350 804,350 Subtotal: 813,128 788,553 975,940 975,940 1,047,290 1,047,290



GRAND TOTAL: 1,349,318 1,278,566 1,506,350 1,506,350 1,580,070 1,580,070

FUNDING SOURCE: Solid Waste Disposal Fees Hazardous Waste Fees 30,000

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Dept: Public WorksDiv: Solid Waste Disposal



COMMODITIES Office Supplies 2,474 2,350 5,500 5,500 5,500 5,500 Computer Supplies 3,886 14 2,500 2,500 2,500 2,500 Operating Supplies 168,076 35,206 172,000 172,000 172,000 172,000 Books and Periodicals - - 750 750 750 750 Repair and Maint. Supplies 24,349 22,152 25,000 25,000 25,000 25,000 Clothing Supplies 5,255 7,749 10,000 10,000 10,000 10,000 Motor Fuels and Lubricants 231,440 174,466 255,400 255,400 255,400 255,400 Equipment Parts 41,439 63,896 70,500 70,500 70,500 70,500 Subtotal: 476,919 305,833 541,650 541,650 541,650 541,650

CONTRACTUAL SERVICES Professional Services 143,435 125,631 319,600 319,600 253,700 253,700 Communications 505 - 100 100 100 100 Travel 1,886 2,254 2,230 2,230 2,230 2,230 Professional Dues/Meetings 1,364 814 550 550 550 550 Training 19,977 20,801 27,980 27,980 27,980 27,980 Advertising, Printing & Binding 1,493 623 5,700 5,700 5,700 5,700 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 115,343 139,511 111,400 141,400 161,400 161,400 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 242,585 258,322 290,460 290,460 275,770 275,770 Rent 106,669 112,890 112,000 121,000 121,000 121,000 Utilities 206,402 225,952 254,100 254,100 254,100 254,100 Equipment Leases - - - - - - Other Contractual Services 1,265,353 1,366,338 4,400,420 4,360,981 1,962,650 1,962,650 Subtotal: 2,105,012 2,253,136 5,524,540 5,524,101 3,065,180 3,065,180


CAPITAL OUTLAY Controlled Assets 10,821 14,281 16,000 6,000 16,000 16,000 Buildings & Structures - - 50,000 50,000 - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - 10,439 - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,440,036 1,380,729 - - - - Subtotal: 1,450,857 1,395,010 66,000 66,439 16,000 16,000

TOTAL: 6,340,002 6,226,647 8,719,170 8,719,170 6,212,540 6,212,540

FUNDING SOURCE: Solid Waste Disposal Fees, Recycling Fees and Interest Earnings 12,580,910 Hazardous Waste Fees 30,000

12,610,910

332

Dept: Public WorksDepartmental Summary


PERSONNEL SERVICES Permanent Salaries 4,129,063 4,314,306 4,997,490 4,997,490 5,121,680 5,118,200 Overtime Wages 91,040 87,981 79,140 79,140 79,140 79,140 Temporary Salaries 56,492 41,185 98,210 98,210 98,210 98,210 Benefits 2,506,875 2,334,361 3,105,500 3,105,500 3,085,530 3,083,510

Subtotal: 6,783,470 6,777,833 8,280,340 8,280,340 8,384,560 8,379,060

COMMODITIES Office Supplies 8,687 9,071 19,600 19,600 18,800 18,800 Computer Supplies 4,095 896 4,300 4,300 4,300 4,300 Operating Supplies 173,446 38,471 181,650 181,650 181,650 181,650 Books and Periodicals 5,577 3,446 11,200 11,200 11,200 11,200 Repair and Maint. Supplies 687,314 665,283 778,500 778,500 778,500 778,500 Clothing Supplies 16,107 22,841 30,700 30,700 30,700 30,700 Motor Fuels and Lubricants 271,306 217,310 311,630 311,630 312,130 312,130 Equipment Parts 41,489 63,896 70,500 70,500 70,500 70,500

Subtotal: 1,208,021 1,021,214 1,408,080 1,408,080 1,407,780 1,407,780

CONTRACTUAL SERVICES Professional Services 144,062 214,874 343,600 343,600 273,700 273,700 Communications 2,658 2,261 3,100 3,100 3,100 3,100 Travel 4,744 4,127 6,930 6,930 6,430 6,430 Professional Dues/Meetings 4,046 3,657 4,670 4,670 4,670 4,670 Training 50,951 29,079 79,030 79,030 79,030 79,030 Advertising, Printing & Binding 6,355 2,976 87,800 87,800 87,800 87,800 Insurance and Bonding - - - - - - Repairs & Maint. - Bldg. & Grounds 808,822 1,040,106 1,314,530 1,335,530 1,322,730 1,322,730 Repairs & Maint. - Office Equipment - - 100 100 100 100 Repairs & Maint. - Other Equipment 290,698 315,922 377,960 377,960 364,620 364,620 Rent 141,909 149,320 169,140 187,140 187,140 187,140 Utilities 2,320,145 2,223,047 2,652,880 2,652,880 3,052,880 3,052,880 Equipment Leases - - - - - - Other Contractual Services 8,599,765 8,859,841 12,538,400 12,498,961 10,970,170 10,970,170

Subtotal: 12,374,155 12,845,210 17,578,140 17,577,701 16,352,370 16,352,370


CAPITAL OUTLAY Controlled Assets 27,220 22,073 37,000 27,000 37,000 37,000 Buildings & Structures - - 50,000 50,000 - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment 8,946 - - - - - Machinery & Equipment 9,729 - - 10,439 - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 1,440,036 1,380,729 - - - -

Subtotal: 1,485,931 1,402,802 87,000 87,439 37,000 37,000

GRAND TOTAL: 21,851,577 22,047,059 27,353,560 27,353,560 26,181,710 26,176,210

FUNDING SOURCES: General Fund & Solid Waste Collection Fund Revenues Landfill Disposal Fees & Interest Earnings 12,610,910 Driveway and Utility Permit Fees 12,000

12,622,910

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Public Works Fees

ADMINISTRATION FEESStormwater Pollution Prevention Plan Review $480.00Stormwater Pollution Plan Inspection 1-5 acres 240.00 Stormwater Pollution Plan Inspection 5-10 acres 480.00 Stormwater Pollution Plan Inspection 10-20 acres 720.00 Stormwater Pollution Plan Inspection Over 20 acres Actual Cost

Preliminary Plat Review Fee See Community PlanningFinal Plat review and site visit See Community Planning

RURAL SERVICES FEESPre-Approved Driveway Construction Permits $60.00Post-Acknowledged Driveway Construction Permits 120.00 Pre-Approved Utility Permits 360.00 Post-Acknowledged Utility Permits 720.00

RECYCLING/HOUSEHOLD HAZARDOUS WASTE FACILITYFNSB Household Waste No Charge

FNSB Very Small Quantity Generators* Appointment required (1 gal or 1 lb minimum)

RateFlammables Alcohols, blazo, gasoline, M.E.K, solvents, $4.00/gal

toluene, xylene

Used Oils Motor oil, diesel, kerosene No charge

Paint Adhesives, latex paint, oil-based paint $5.00/gal

Corrosives Acids, caustics, detergents, photo chemicals $4.50/gal

Antifreeze Ethylene glycol, propylene glycol $3.50/gal

Batteries Lead acid batteries, vehicle batteries $3.00/ea

Toxics Fertilizer, mercury, perchlorethylene, $13.00/galpesticides, poisons

Miscellaneous Absorbent pads, aerosol cans, cooking grease, $3.00/lbcontaminated soil, floor drain sludge,petroleum grease, propane tanks,rechargeable batteries

Recycled or used for energy recovery

User Fee Schedule

*Very Small Quantity Generator (VSQG). A generator (Business) is a very small quantity generator in acalendar month if it generates 100 kg/month of hazardous waste, 1 kg/month of acute hazardouswaste, and 100 kg/month of acute spill residue on soil. See 40 CFR 262 for complete requirements.

Adhesives, latex paint, oil-based paint

petroleum grease, propane tanks,

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Regular Solid Waste

1.

2.

Brush

Junk Automobiles

Household Appliances

Mobile Homes

Scrap Metal

Metal Containers(drums and tanks)

Construction DebrisLoader Assistance

AluminumAsbestos

1.

2.


Fee Schedules and various other Solid Waste Division forms are located at http://fnsb.us.solidwasteSOLID WASTE MATERIALS Rate Comments

Residential - Accepted free of charge. Residential: Loads from a "residence in a passenger vehicle, pick-up truck, or a trailer with two wheels and a single axle or four wheels and a double axle will be considered minor loads." (FNSBC 21.20.090) Lumber, pipe, cable, etc., must be less than 8 ft. in length. All loads must be tarped or secured.

Commercial $124.00/ton (2,000 lbs)Regular Solid Waste generated outside the FNSB:

Disposal of less than 25 tons per month of solid waste accepted at 200% of Regular Solid Waste rate ($248.00/ton).

Disposal of more than 25 tons per month of solid waste refer to Request to use Solid Waste Facility form on website. Rate for approved projects will be 200% of Regular Solid Waste rate ($248.00/ton).

Residential - All loads accepted free of charge.Commercial - Same as Regular Solid Waste.

Residential - Accepted free of charge. Must be free of trash and debris. Refer to the above website for Automobile Disposal Form and requirements. Commercial - $30.00/each.

Same as Regular Solid Waste. Certificate of removal required to avoid $42.00 charge.

(washers, dryers, stoves, refrigerators, etc.)

Commercial - Additional $42.00 charge per appliance that contains Freon.

Same as Regular Solid Waste. Refer to the website for Construction & Demolition Project Application.

Same as Regular Solid Waste. Metal pieces etc. must be less than 8 feet in length.

Same as Regular Solid Waste. Must be clean and have one end completely cut out. Metal containers larger than 500 gallons must be cut into sections no larger than a 500 gallon container.

*$200.00 flat rate fee for customer caused asbestos discrepancy.

Same as Regular Solid WasteResidential - free of charge.

Commercial - $2.00/minute.Accepted free of charge.Asbestos material generated within the FNSB, accepted at $186.00/ton, plus $50.00* flat rate fee per load of asbestos brought to the Solid Waste Facility.

Refer to the above website for a Waste Shipment Manifest prior to disposal. Metal pieces etc. must be less than 8 feet in length.Asbestos material generated outside the FNSB:

Disposal of less than 25 tons per month of asbestos accepted at 200% of Regular Solid Waste rate ($248.00/ton) plus $50.00* flat rate fee per load.Disposal of more than 25 tons per month of asbestos refer to Request to use Solid Waste Facility form on website. Rate for approved projects will be 200% of Regular Solid Waste Rate ($248.00/ton) plus $50.00* flat rate fee per load.

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Regular Recyclablesw Aluminum Beverage Cans

1. w Cardboardw Mixed Paper

single axle - Accepted free of charge. w Newspaper

w Office Paper2. w Plastic 1 PET Bottles

w Plastic 2 HDPE Jugs


Electronic Recyclablesw TV's & Monitors

1. Loads transported in a passenger vehicle, or w Computers/Laptops/Serverspick-up truck, or trailer with two wheels and a w Tablets & Smartphonessingle axle-accepted free of charge. w Desktop Peripherals

w Ink Toner/Cartridges2. Other loads accepted at $0.35/lb or $700/ton w Printers/Copiers

w Cords/Cables

w Small Household AppliancesApproved application and Memorandum of

w Household BatteriesAgreement required prior to delivery.



Approved application and Memorandum of

Fee Schedules and various other Solid Waste Division forms are located at http://fnsb.us.solidwaste

CENTRAL RECYCLINGFACILITY Rate Comments

Residential: Accepted free of charge. Regular Recyclables include:

Commercial:Loads transported in a passenger vehicle or pickup truck, or trailer with two wheels and a

Other loads accepted at $75.00/ton (2,000 lbs).

(2,000.00lbs).

Agreement required prior to delivery.

Regular Recyclables generated outside the FNSB:

NOT ACCEPTEDRecyclables must be separated and free of contamination.

NOTE: NOT A COMPLETE LIST


Residential: Accepted free of charge. Electronic Recyclables include:

Commercial:

CANNOT ACCEPT: CD/DVD/Floppy Discs, Exit Signs, Light Bulbs, Smoke Alarms, Thermostats, Vacuum Cleaners, Vehicle Batteries, VHS/Cassette Tapes A/C Refrigerants,Engines or Motors containing lubricants or fuel.


Electronic Recyclables generated outside the FNSB:

NOT ACCEPTEDNOTE: NOT A COMPLETE LIST

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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*



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 and Congestive Mitigation Air Quality Grants).

• Maintain same level of service and quality to the public as grants expire or no longer become available. • Maintain quality of work as the Department operations grow and change without Administrative staffing

levels increasing. Objectives for FY 2022 • 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.

• 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 with new staff.

• Collaborate with other Borough departments, contractors and FTA on new Transit Garage and Maintenance Facility and Infrastructure. .

Significant Budget Changes • Net change in personnel costs due to cost of living adjustments, longevity, benefit rate, overtime wages

and temporary salaries changes. Previous Year’s Accomplishments Provided administrative support to divisions for various projects which included: • The Department managed the 5307 operating grant and transferred remaining funds to 5307 capital for

future CNG bus purchase. • Ongoing training with Department staff on Administrative functions. • Acquired additional funding for Infrastructure, Buses and Paratransit Vans. • Acquired additional funding to aid during COVID-19 Pandemic. • Successfully extended federal grant funds for more bus stop shelters. • Provided grant and administrative support in acquiring funding for Transit Garage and Maintenance

Facility, Phase 2. • Successfully extended UPWP grant funding through December 31, 2021.

337

2017/18 2018/19 2019/20 2020/21* 2021/22*Accomplishments Actual Actual Actual Budget Budget

Purchase orders processed 90 92 75 90 86

Invoices paid 914 954 886 900 883

Contracts issued / RFP's or RFQ's 6 2 7 6 4

TA's processed 19 20 10 25 5

Bus passes sold/invoiced 1,370 1,368 1,064 1,300 532

Tokens sold/invoiced 25,155 23,547 15,520 2,300 2,300

Van Tran 10 punch card sold 47 24 19 30 10

Purchase Card Receipts for expense reports 1,158 1,308 1,231 1,275 1,243

*Estimated


Dept: TransportationDiv: Administration


338

Dept: TransportationDiv: Administration


PERSONNEL SERVICES Permanent Salaries 320,436 292,340 327,120 327,120 315,440 315,440 Overtime Wages 167 11 670 670 670 670 Temporary Salaries 9,279 4,312 5,240 5,240 5,240 5,240 Benefits 173,806 144,309 199,120 199,120 187,970 187,970 Subtotal: 503,688 440,972 532,150 532,150 509,320 509,320

COMMODITIES Office Supplies 1,741 1,333 1,700 1,700 1,700 1,700 Computer Supplies 297 412 300 300 300 300 Operating Supplies - - - - - - Books and Periodicals - - 180 180 180 180 Repair and Maint. Supplies 73 28 350 350 350 350 Clothing Supplies - - - - - - Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 2,111 1,773 2,530 2,530 2,530 2,530

CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - 100 100 100 100 Travel 813 196 1,000 1,000 500 500 Professional Dues/Meetings - - - - - - Training 540 1,855 900 900 900 900 Advertising, Printing & Binding - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 1,864 1,891 1,830 1,830 3,650 3,650 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 12,554 13,416 16,620 16,620 16,260 16,260 Equipment Leases - - - - - - Other Contractual Services - - - - - - Subtotal: 15,771 17,358 20,450 20,450 21,410 21,410


CAPITAL OUTLAY Controlled Assets 969 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - - - Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 465,690 448,729 - - - - Subtotal: 466,659 448,729 - - - -

GRAND TOTAL: 988,229 908,832 555,130 555,130 533,260 533,260

FUNDING SOURCE: Operating Transfer from General Fund Interest Earnings 1,070

339




DEPARTMENT OF TRANSPORTATION – AIR QUALITY DIVISION MISSION/Program Description THIS DIVISION’S MISSION IS: TO MAINTAIN ATTAINMENT WITH NATIONAL AMBIENT AIR QUALITY STANDARDS (NAAQS) 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 community monitoring program, educational outreach efforts, a solid fuel burning appliance change out program, coordination with state and federal agencies, and contributions to the State Implementation Plan (SIP). Program elements discontinued due to the passage of Proposition 4 in October 2018 include the hotspot guidance program, investigation of complaints, and enforcing compliance with FNSB code. 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 PM2.5 pollution, to recommend and implement solutions to reduce and bring the area into attainment with the NAAQS. 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 the largest contributor 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. • Continue working with EPA and ADEC to develop and implement the SIPs (moderate SIP, Serious SIP, 2020

Amendments to the Serious SIP). • The Wood Stove Change Out Program (WSCOP) and Education/Outreach programs are grant funded. While

successful in securing grant funding for these programs in recent years, future funding is not guaranteed. • The current plan for the Transportation Department is to construct a new building for transit, maintenance, and

administrative personnel with FTA funding. Air Quality is not a transit operation and cannot occupy a building that was constructed solely with FTA funding. In order for Air Quality Division personnel to occupy a space in the new building the Borough would need to fund a portion of the building.

• Funding for current and any required expansion of services needs to be identified. Objectives for FY 2022 • Continue proactive CO and PM2.5 forecasting and provide air quality information to the public. • Continue to work with ADEC and EPA to implement and amend existing SIPs. • Continue operating and marketing the Wood Stove Change-Out Program. • Continue educational outreach efforts. • Implement new programs from the FNSB as tasked. Significant Budget Change • No significant changes from the FY 2021 budget. Previous Year’s Accomplishments • Secured $9,425,293 in federal grants to fund the Wood Stove Change out and Conversion Program with an

additional $942,529 in indirect funds awarded to FNSB. • At direction of FNSB Administration and Assembly started a new oil to gas conversion program with $1,000,000 in

initial funding. Program was a resounding success with the community and project funds were largely expended within 6 months.

• Continued operating the Wood Stove Change-Out Program. • Completed testing program to quantify emission reductions from retrofit control devices. Program included

development of protocols for EPA concurrence, selection, and testing of retrofit devices on a variety of solid fuel heating appliances.

• Coordinated with ADEC on the development of the 2020 Amendments to the Serious SIP, contributing to several sections of the document. The effort ensured that the State of Alaska was able to submit the 2020 Amendments to the Serious SIP by December 31, 2020 avoiding the possibility of highway sanctions for the community.

• Updated the Air Quality Forecasting Model for improved forecasting accuracy. • Continued working with Mammoth Marketing to implement a multifaceted advertising plan.

341

2017/18 2018/19 2019/20 2020/21 2021/22Measures Actual Actual Actual Budget Budget

CO Maintenance: Number of times levels exceeded attainment 0 0 0 0 0Fairbanks (Ncore) Design Value1

34 30 29 *27 *26Fairbanks (State Office Building) Design Value1,2

38 35 31 N/A N/AA Street Design Value3

*35

North Pole Design Value1 85 65 64 *63 *63


Number of Air Quality Monitors in Service 25 17 13 11 *13

Sniffer Routes Driven 179 21 0 0 0

Sniffer Maps Posted Online 179 21 0 0 0

Change Out Program Applications Received4 223 207 332 410 *600

Total Change Outs Completed4 105 167 175 264 *377

Wood to Wood Replacements4 65 44 17 7 *18

Wood to Other (Oil, Gas, Elec.)4 23 101 146 178 *309

SFBD Removals4 15 22 11 6 *27

SFBD Repairs4 2 0 1 1 *2

Oil to Gas Change Outs / Conversions4 72 *30

1. Calendar year design value (DV) for first year listed, i.e. 2017/18 = 2018 DV. Data based on daily EPA regulatory FRM sampling.2. State Office building monitor was relocated to A Street in 2020, no values will be recorded at this site moving forward.3. Design values are a 3 year average of the annual 98th percentile. The design value for A Street cannot be calculated until calendar year 2021 data is available. The 2019 98th %tile = 34.1, projected 2020 98th %tile = 36.4. Calendar year statistics for the change out program for the first year listed, i.e. 2017/18 = 2017*Projected data.


Dept: TransportationDiv: Air Quality


342



COMMODITIES Office Supplies 1,537 799 1,570 1,570 1,570 1,570 Computer Supplies 3,336 509 500 500 500 500 Operating Supplies 17 1,245 - - 20,850 20,850 Books and Periodicals 52 90 - - - - Repair and Maint. Supplies 328 - - - - - Clothing Supplies - - - - - - Motor Fuels and Lubricants 78 - - - - - Equipment Parts - - - - - - Subtotal: 5,348 2,643 2,070 2,070 22,920 22,920

CONTRACTUAL SERVICES Professional Services 40,100 75,087 75,100 75,100 75,100 75,100 Communications 860 1,816 2,000 2,000 2,000 2,000 Travel - 2,308 9,640 9,640 9,640 9,640 Professional Dues/Meetings 207 - 400 400 400 400 Training 1,198 2,660 1,000 1,000 1,000 1,000 Advertising, Printing & Binding 32,242 126,351 - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 3,728 3,783 3,650 3,650 3,650 3,650 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 5,620 - - - 3,600 3,600 Rent - - 24,450 24,450 - - Utilities 24,674 26,832 33,270 33,270 32,530 32,530 Equipment Leases - - - - - - Other Contractual Services 54,198 80,533 79,400 79,400 79,400 79,400 Subtotal: 162,827 319,370 228,910 228,910 207,320 207,320



GRAND TOTAL: 419,327 799,034 803,640 803,640 804,970 804,970

FUNDING SOURCE: Operating Transfer from General Fund

Dept: TransportationDiv: Air Quality Program

343




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 local and federal grants for public transportation to improve service to the local community and

complete fleet transition to CNG. • Expand the current maintenance building capacity to allow more bus storage, maintenance bays and

administrative office space. • Vehicle replacement – there is no defined financial mechanism for Transit vehicle replacement. Transit vehicles

are not in the VEFF program.

Objectives for FY 2022 • Oversee project funding for Phase 1 of the Transit Maintenance Garage project and actively participate in the

planning process with Public Works. • Oversee project funding for CNG fueling project and actively participate in the planning process with Public Works. • Oversee project funding for Phase 4 of the Bus Stop Shelter project and actively participate in the planning process

with Public Works. • Review bus routes to make sure they are still serving the public adequately. • Purchase and oversee production of 4 new CNG Transit Buses. • Find innovated ways to continue pertinent training and communications. • Strategize the best platforms to communicate to the public of changes and systems updates. • Continue re-evaluating internal policies and procedures for effectiveness and efficiency.


• The FY 2022 budget reflects a net change in personnel costs due to cost of living adjustments, longevity and

benefit rate changes. An increase in 5307 Grant funding is reflected in offsets. • Reduction in over-all budget as a result of CARES Act funding offsets. Previous Year’s Accomplishments • Increased public awareness of the bus system by advertising routes and services. • Continued service to the community during the COVID-19 pandemic.

345

2017/18 2018/19 2019/20 2020/21* 2021/22*Measures and Accomplishments Actual Actual Actual Budget Budget

1. Total Ridership 503,922 453,679 304,900 453,679 226,839

2. Annual Revenue Miles 549,707 582,307 559,482 582,307 560,500

3. Cost per Revenue Mile $9.16 $9.15 $10.29 $9.15 $11.00

4. Annual Revenue Hours 37,519 37,839 35,961 37,839 36,500

5. Cost per Revenue Hour $145.24 $140.82 $160.11 $140.82 $158.00

6. Cost per Trip $10.44 $11.75 $13.92 $11.75 $13.75

7. Percent of operations paid fromfederal grants 26% 25% 26% 25% 85%

8. Percent of operations paid from state grants 2% 0% 4% 0% 0%

9. Percent of operations paid from revenue (bus fares & advertising) 8% 9% 6% 9% 5%

*Estimated

The FNSB intends to measure the success of this section by the use of the following measures.

Dept: TransportationSec: Transit


346


PERSONNEL SERVICES Permanent Salaries 384,527 568,117 1,392,060 1,392,060 690,090 690,090 Overtime Wages 5,179 80,975 9,760 9,760 9,760 9,760 Temporary Salaries 755 - - - - - Benefits 184,388 310,089 849,500 849,500 415,010 415,010 Subtotal: 574,849 959,181 2,251,320 2,251,320 1,114,860 1,114,860

COMMODITIES Office Supplies 609 1,321 750 750 750 750 Computer Supplies 530 1,059 1,050 1,050 1,050 1,050 Operating Supplies - 15 4,000 4,000 4,000 4,000 Books and Periodicals - 123 - - - - Repair and Maint. Supplies 353 916 1,000 1,000 1,000 1,000 Clothing Supplies 9,806 3,154 8,500 8,500 15,700 15,700 Motor Fuels and Lubricants 245,117 177,596 293,030 293,030 251,830 251,830 Equipment Parts - - - - - - Subtotal: 256,415 184,184 308,330 308,330 274,330 274,330

CONTRACTUAL SERVICES Professional Services 24,170 - 3,000 3,000 - - Communications - - 50 50 50 50 Travel - - 2,450 163 2,450 2,450 Professional Dues/Meetings 1,024 1,050 1,500 1,500 1,500 1,500 Training 892 1,767 4,860 3,297 4,860 4,860 Advertising, Printing & Binding 28,092 26,723 41,100 41,100 41,100 41,100 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 6,524 6,620 6,390 6,390 17,260 17,260 Repairs & Maint. -Office Equipment - - 150 150 150 150 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 44,709 48,567 57,340 57,340 56,900 56,900 Equipment Leases - - - - - - Other Contractual Services 107,197 127,378 179,130 182,980 211,480 211,480 Subtotal: 212,608 212,105 295,970 295,970 335,750 335,750



GRAND TOTAL: 1,048,747 1,355,470 2,933,410 2,933,410 1,815,070 1,815,070

FUNDING SOURCE: Fares, Fees, and Other Revenues 177,970

Dept: Transportation

Sec: TransitDiv: Public Transportation

347



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. 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 financial mechanism for Paratransit vehicle replacement.

Paratransit vehicles are not in the VEFF program. Objectives for FY 2022 • Create additional rider capacity through increased efficiency. • Deliver customer service to ADA patrons while maintaining compliance with ADA regulations. • Continue monitoring assessment process. Continue outreach activities to qualify new riders. • Find innovated ways to continue pertinent training and communications. • Strategize the best platforms to communicate to the public of changes and systems updates. • Continue re-evaluating internal policies and procedures for effectiveness and efficiency. • Continue partnership with Parks and Recreation department to provide all transportation for Senior and

Adaptive programs. Significant Budget Changes • The FY 2022 budget reflects a net change in personnel costs due to cost of living adjustments, longevity

and benefit rate changes. • Reduction in revenue is a result of COVID-19 transportation mitigation plan. Previous Year’s Accomplishments • Denial rate of 0% for Priority A rides. • Continued uninterrupted service to the community during the COVID-19 pandemic.

349

2017/18 2018/19 2019/20 2020/21* 2021/22*Measures and Accomplishments Actual Actual Actual Budget Budget

1. Total Ridership 25,271 24,461 19,523 24,461 12,231

2. ADA Rides Provided (First Priority)1 19,111 18,736 16,647 18,736 9,756

3. Rides Denied (First Priority)1 0 0 0 0 0

4. Percent Denied (First Priority)1 0% 0% 0% 0% 0%

5. Rides Provided (Second Priority)2 6,160 4,950 2,876 4,950 2,475

6. Average Rides per Hour 2.22 2.51 2.01 2.51 1.26

7. Annual Revenue Miles 127,010 140,921 137,318 140,921 140,523

8. Cost per Revenue Mile $11.56 $10.71 $11.68 $10.71 $11.50

9. Annual Revenue Hours 9,982 9,737 9,695 9,737 9,700

10. Cost per Hour $147.08 $155.02 $165.41 $155.02 $155.02

11. Cost per Trip $67.37 $61.71 $63.37 $61.71 $61.71

12. No Shows and Late Cancellations 2,774 766 1,958 766 979

* 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

350

Div: Public TransportationSec: Van Tran



COMMODITIES Office Supplies 900 464 1,000 1,000 1,000 1,000 Computer Supplies - 482 500 500 500 500 Operating Supplies - - 1,000 1,000 1,000 1,000 Books and Periodicals - 349 350 350 350 350 Repair and Maint. Supplies 188 808 700 700 700 700 Clothing Supplies 2,582 4,716 2,840 2,840 4,640 4,640 Motor Fuels and Lubricants - - - - - - Equipment Parts - - - - - - Subtotal: 3,670 6,819 6,390 6,390 8,190 8,190

CONTRACTUAL SERVICES Professional Services 4,312 - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 250 200 250 250 200 200 Training - - 2,500 2,500 2,500 2,500 Advertising, Printing & Binding - 43 1,500 1,500 1,500 1,500 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 28,213 28,881 33,710 33,710 38,250 38,250 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 26,472 24,381 33,650 33,650 33,650 33,650 Equipment Leases - - - - - - Other Contractual Services 54,388 39,380 70,820 70,820 72,570 72,570 Subtotal: 113,635 92,885 142,430 142,430 148,670 148,670



GRAND TOTAL: 849,347 806,916 855,640 855,640 867,560 867,560



351

Dept: TransportationDiv: Public Transportation


PERSONNEL SERVICES Permanent Salaries 836,533 1,013,403 1,828,920 1,828,920 1,132,980 1,132,980 Overtime Wages 27,466 100,941 13,010 13,010 13,010 13,010 Temporary Salaries 755 - - - - - Benefits 442,137 552,049 1,116,210 1,116,210 679,570 679,570 Subtotal: 1,306,891 1,666,393 2,958,140 2,958,140 1,825,560 1,825,560

COMMODITIES Office Supplies 1,509 1,785 1,750 1,750 1,750 1,750 Computer Supplies 530 1,541 1,550 1,550 1,550 1,550 Operating Supplies - 15 5,000 5,000 5,000 5,000 Books and Periodicals - 472 350 350 350 350 Repair and Maint. Supplies 541 1,724 1,700 1,700 1,700 1,700 Clothing Supplies 12,388 7,870 11,340 11,340 20,340 20,340 Motor Fuels and Lubricants 245,117 177,596 293,030 293,030 251,830 251,830 Equipment Parts - - - - - - Subtotal: 260,085 191,003 314,720 314,720 282,520 282,520

CONTRACTUAL SERVICES Professional Services 28,482 - 3,000 3,000 - - Communications - - 50 50 50 50 Travel - - 2,450 163 2,450 2,450 Professional Dues/Meetings 1,274 1,250 1,750 1,750 1,700 1,700 Training 892 1,767 7,360 5,797 7,360 7,360 Advertising, Printing & Binding 28,092 26,766 42,600 42,600 42,600 42,600 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 34,737 35,501 40,100 40,100 55,510 55,510 Repairs & Maint. -Office Equipment - - 150 150 150 150 Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities 71,181 72,948 90,990 90,990 90,550 90,550 Equipment Leases - - - - - - Other Contractual Services 161,585 166,758 249,950 253,800 284,050 284,050 Subtotal: 326,243 304,990 438,400 438,400 484,420 484,420



GRAND TOTAL: 1,898,094 2,162,386 3,789,050 3,789,050 2,682,630 2,682,630


352



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, including ambulances and fire trucks. 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. • Provide heated indoor parking for the department. • 67% of the Transit bus fleet has exceeded its useful life resulting with increased costs to repair and

operate. • Increased expenses due to corrosion of body, chassis and electrical systems resulting from the use of

road salts. Objectives for FY 2022 • Provide vehicle maintenance to all Borough Departments. • Oversee 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 in compliance with all local and federal procurement requirements and maintaining proper inventory controls.

• Implement new barcode system to increase efficiency of the parts inventory. • Continue to provide information to Public Works for design of a new Maintenance Shop facility. • Switch to a vehicle parts management contractor for greater efficiency and reduced costs. Significant Budget Changes • The FY 2022 budget reflects a net change in personnel costs due to cost of living adjustments,

retirements and benefit rate changes. • Reflects decreased projected fuel costs. • Significant increase in parts and labor due to aging Transit and VanTran fleet. • Increase of parts and labor from extension of vehicle fleet life. Previous Year’s Accomplishments • Provided maintenance on Borough fleet and for Fire Service Areas. • Continued to repair major and minor body damage to several transit buses. • Upgraded diagnostic tools to keep up with technology of new vehicles. • Provided limited training for changing technology on new fleet vehicles and equipment.

353


1. Number of Vehicles MACS 17 17 17 17 17 Van Tran 11 9 9 9 9 FNSB Fleet - over the road vehicles 104 107 117 117 117 FNSB Fleet - off-road/other equipment 95 102 100 102 102 FNSB Emergency vehicles - ambulances 10 10 10 10 10 FNSB Emergency vehicles - fire trucks 41 36 39 39 39 FNSB Emergency vehicles - other 49 49 43 49 49

2. Repairs/maintenance (Number of Work Orders) MACS 460 572 516 550 550 Van Tran 144 170 141 182 182 FNSB Fleet - over the road vehicles 281 343 342 363 363 FNSB Fleet - off-road/other equipment 53 44 66 62 62 FNSB Emergency vehicles - ambulances 62 68 67 67 67 FNSB Emergency vehicles - fire trucks 15 13 13 4 4 FNSB Emergency vehicles - other 9 23 15 17 17

Non-FNSB - fire trucks1 - - - - -

Additional Statistical AccomplishmentsPercent of total labor hours FNSB 99.99% 99.99% 99.99% 99.99% 99.99% Fire Service Areas 0.001% 0.001% 0.001% 0.001% 0.001%

*Estimated1Non-FNSB ambulances, fire trucks, other emergency vehicles belong to Delta, Ft. Wainwright, North Pole, etc.


Dept: TransportationDiv: Vehicle Equipment Fleet Maintenance


354

Dept: TransportationDiv: Vehicle Fleet Maintenance


PERSONNEL SERVICES Permanent Salaries 573,990 614,975 634,260 634,260 636,000 636,000 Overtime Wages 3,874 6,057 6,000 6,000 6,000 6,000 Temporary Salaries 462 976 5,000 5,000 5,000 5,000 Benefits 336,164 328,602 388,460 388,460 381,200 381,200 Subtotal: 914,490 950,610 1,033,720 1,033,720 1,028,200 1,028,200

COMMODITIES Office Supplies 1,013 503 500 500 500 500 Computer Supplies 219 54 500 500 500 500 Operating Supplies 518 62 500 500 500 500 Books and Periodicals - - - - - - Repair and Maint. Supplies 35,755 35,735 40,800 40,800 41,400 41,400 Clothing Supplies 2,166 2,196 2,200 2,200 2,520 2,520 Motor Fuels and Lubricants 178,029 172,219 227,260 227,260 210,360 210,360 Equipment Parts 375,168 310,487 379,340 379,340 395,890 395,890 Subtotal: 592,868 521,256 651,100 651,100 651,670 651,670

CONTRACTUAL SERVICES Professional Services - - - - - - Communications 202 77 500 500 500 500 Travel 234 - 7,500 7,500 7,500 7,500 Professional Dues/Meetings 45 - - - - - Training 2,349 1,016 8,820 8,820 8,820 8,820 Advertising, Printing & Binding 2,879 376 350 350 350 350 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 7,020 6,620 6,390 6,390 12,740 12,740 Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 41,273 39,057 100,600 100,600 79,410 79,410 Rent - - - - - - Utilities 42,875 46,956 57,340 57,340 56,900 56,900 Equipment Leases - - - - - - Other Contractual Services 26,335 15,427 19,250 19,250 19,850 19,850 Subtotal: 123,212 109,529 200,750 200,750 186,070 186,070


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - - - - - Machinery & Equipment - - - - 6,500 6,500 Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: - - - - 6,500 6,500

GRAND TOTAL: 1,630,570 1,581,395 1,885,570 1,885,570 1,872,440 1,872,440

FUNDING SOURCE:Fees and Other Revenues 476,210

355




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 • Re-evaluating the Borough Fleet’s expected life for replacement. • Continue to update recently revamped Vehicle Replacement Program. • Increased expenses due to corrosion of body, chassis and electrical systems resulting from the

use of road salts.


• 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 currently utilizing fleet vehicles and equipment are providing for the

depreciation of that equipment. This will continue to provide the necessary funding 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 replacements and purchases of vehicles and equipment. • An overall decrease in VEFF funded equipment purchased, due to a reevaluation of scheduled

vehicles to be replaced this year. • Includes full purchase price of vehicles, eliminating financing and interest charges.


• Completing the twenty-first (21st) year of purchases of vehicles and equipment through the

Vehicle Replacement Program. • All vehicles and equipment to be replaced in the current fiscal year have been delivered or are

on order. • Developed maintenance costs for an individual unit based on historical cost per mile data. • Continue to update and refine recently revamped Vehicle Replacement Program to better track

vehicle costs, contributions and replacements. • Maintained long range financial Vehicle Equipment Fleet Fund analysis to reduce costs by

eliminating financing and interest fees and reducing staff involvement for monthly payments.

357


Measure 1. Vehicle/Equipment Units Replaced/Purchased 2 13 26 22 9

Measure 2. Cost of Vehicle/Equipment Replaced $87,390 $632,436 $715,460 $1,230,043 $228,330

*Estimated


Dept: TransportationDiv: Vehicle Equipment Fleet Fund


358

FY 2021-2022Fairbanks North Star Borough

VEHICLE EQUIPMENT FLEET FUNDLIST OF VEHICLES AND EQUIPMENT TO BE REPLACED IN FY 2022

Estimated Estimated Year Replacement Replacement

Unit Number Purchased Model Life Year Price

GENERAL FUND:AS4-11 2011 1/2 TON SUV 10+1 2022 44,970CP 2021 Small SUV 10+1 2022 28,670PR102-04 2004 4X4 1/2 TON PICKUP 10+8 2022 41,030PR110-17 2007 1/2 TON PICKUP 10+5 2022 30,830PR282-07 2007 TILT TRAILER 10+5 2022 7,470PR283-07 2007 TILT TRAILER 10+5 2022 6,290PR284-07 2007 TILT TRAILER 10+5 2022 5,670PR285-07 2007 TILT TRAILER 10+5 2022 5,900PR453-09 2009 BOBCAT S300 10+3 2022 61,530

232,360

T5-07 2007 AUTOMOBILE 10+5 2022 24,640TRANSIT ENTERPRISE FUND TOTAL: 24,640

257,000

GENERAL FUND TOTAL:

GRAND TOTAL:

TRANSIT ENTERPRISE FUND

359



Vehicle Equipment Replacement Charges (VEFF)

SPECIAL REVENUE FUNDS ENTERPRISE FUNDS

General FundEMERG

MANAGEMT

EMERG MEDICAL

SERVICESSOLID WASTE COLLECTION 911 TRANSIT

CARLSON CENTER

SOLID WASTE DISPOSAL TOTAL

Assessing 22,980 22,980 Assessing - Land Management - - Community Planning - Administration 1,810 1,810 Community Planning - Planning & Zoning 8,180 8,180 Emergency Operations - Animal Control 18,750 18,750 Emergency Operations - Management 21,690 21,690 Emergency Operations - EMS 264,480 264,480 Emergency Operations - 911 4,930 4,930 General Services - Support Services 9,180 9,180 Library Services - Collections 1,680 1,680 Library Services - Circ/Bookmobile 16,140 16,140 Mayor - Natural Resources Development 7,610 7,610 Parks & Recreation - Pioneer Park 56,020 56,020 Parks & Recreation - Community Activity Center 24,750 - 24,750 Parks & Recreation - Maintenance 289,070 289,070 Public Works - Design & Construction 14,040 14,040 Public Works - Facilities Maintenance 176,380 176,380 Public Works - Rural Services 6,580 6,580 Public Works - Solid Waste Collection 9,370 9,370 Public Works - Solid Waste Disposal 166,580 166,580 Transportation - Air Quality 9,100 9,100 Transportation - Transit 5,930 5,930 Transportation - Fleet Maintenance 5,220 5,220 - Total VEFF Charges Appropriated 653,170 21,690 264,480 9,370 4,930 20,250 - 166,580 1,140,470

VEHICLE EQUIPMENT FLEET FUND- Revenue 653,170 21,690 264,480 9,370 4,930 20,250 - 166,580 1,140,470

Total VEFF Revenue 653,170 21,690 264,480 9,370 4,930 20,250 - 166,580 1,140,470

NON-AREAWIDE

361

Dept: TransportationDiv: Vehicle / Equipment Fleet Fund


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits - - - - - -

Subtotal: - - - - - -

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 218 325 2,500 2,500 2,000 2,000 Insurance and Bonding - ` - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment 1,347 - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases 33,875 20,200 427,520 427,520 107,450 107,450 Other Contractual Services 3,171 - 6,000 6,000 6,000 6,000

Subtotal: 38,611 20,525 436,020 436,020 115,450 115,450


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - 884,175 884,175 141,470 170,140 Machinery & Equipment - - 255,030 255,030 99,360 99,360 Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 495,483 483,842 - - - -

Subtotal: 495,483 483,842 1,139,205 1,139,205 240,830 269,500

GRAND TOTAL: 534,094 504,367 1,575,225 1,575,225 356,280 384,950

FUNDING SOURCE: Charges for Services 1,140,470

1,140,470

362

Dept: TransportationDepartmental Summary



COMMODITIES Office Supplies 5,800 4,420 5,520 5,520 5,520 5,520 Computer Supplies 4,382 2,516 2,850 2,850 2,850 2,850 Operating Supplies 535 1,322 5,500 5,500 26,350 26,350 Books and Periodicals 52 562 530 530 530 530 Repair and Maint. Supplies 36,697 37,487 42,850 42,850 43,450 43,450 Clothing Supplies 14,554 10,066 13,540 13,540 22,860 22,860 Motor Fuels and Lubricants 423,224 349,815 520,290 520,290 462,190 462,190 Equipment Parts 375,168 310,487 379,340 379,340 395,890 395,890 Subtotal: 860,412 716,675 970,420 970,420 959,640 959,640

CONTRACTUAL SERVICES Professional Services 68,582 75,087 78,100 78,100 75,100 75,100 Communications 1,062 1,893 2,650 2,650 2,650 2,650 Travel 1,047 2,504 20,590 18,303 20,090 20,090 Professional Dues/Meetings 1,526 1,250 2,150 2,150 2,100 2,100 Training 4,979 7,298 18,080 16,517 18,080 18,080 Advertising, Printing & Binding 63,431 153,818 45,450 45,450 44,950 44,950 Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds 47,349 47,795 51,970 51,970 75,550 75,550 Repairs & Maint. -Office Equipment - - 150 150 150 150 Repairs & Maint. -Other Equipment 48,240 39,057 100,600 100,600 83,010 83,010 Rent - - 24,450 24,450 - - Utilities 151,284 160,152 198,220 198,220 196,240 196,240 Equipment Leases 33,875 20,200 427,520 427,520 107,450 107,450 Other Contractual Services 245,289 262,718 354,600 358,450 389,300 389,300 Subtotal: 666,664 771,772 1,324,530 1,324,530 1,014,670 1,014,670


CAPITAL OUTLAY Controlled Assets 5,844 - - - - - Buildings & Structures - - - - - - Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment - - 884,175 884,175 141,470 170,140 Machinery & Equipment - - 255,030 255,030 105,860 105,860 Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items 961,173 932,571 - - - - Subtotal: 967,017 932,571 1,139,205 1,139,205 247,330 276,000

GRAND TOTAL: 5,470,314 5,956,014 8,608,615 8,608,615 6,249,580 6,278,250

FUNDING SOURCES:Operating Transfer from General Fund

Fares, Fees, and Other Revenues 679,640679,640

363


Transportation Fees

Transit

MACS Fares (single trip) RateChildren (Age 5 and Under) with eligible fare 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 moSocial Service or Non-Profit (MACS Monthly Pass, Day Pass and tokens only) 2 for 1

Shop Fees RateAll Vehicle Maintenance $185.00/hr

User Fee Schedule

364

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 2022 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 2022 Budget. Previous Year’s Accomplishments Please refer to the Fairbanks North Star Borough School District FY 2022 Budget.

365

Summary


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits - - - - - -

Subtotal: - - - - - -

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 - - - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400

Subtotal: 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400


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: 50,045,400 50,045,400 49,045,400 49,045,400 49,045,400 49,445,400

FUNDING SOURCE:Direct Appropriation from General Fund 49,445,400

Education

366

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 2022 AND BEYOND The ratio of net bond debt of the Borough to assessed values was 1.23% at June 30, 2020. The ratio of outstanding debt per capita was $1,259. 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. The Borough refunded $28.9 million of outstanding Series I, J, L, M, and R bonds in summer 2020, after the adoption of the FY21 approved budget. The principal amount of the Refunding Series W bonds was $25.0 million. True interest cost of the new Series W is 1.26%. The Borough was able to achieve a 9.56% savings on the refunding transaction, with a total debt service savings of over $3.0 million over the 12-year life of the new bonds, at a present value of over $2.8 million. The Borough does anticipate issuing more General Obligations bonds in the future to fund a portion of its Capital Improvement Plan, however the Borough has no plans to seek additional GO authorizations currently.

367


Debt Service

SIGNIFICANT BUDGET CHANGES The FY 2022 budget reflects a net decrease in principal and interest. Paying agent fees have been changed to reflect current estimates. AREAWIDE DEBT SERVICE With the exception of the 2016 authorization, 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. The 2020 Legislature extended the moratorium through June 30, 2025. Under the current areawide debt service payment schedules outstanding General Obligation Bonds will total $88,640,000 at June 30, 2021, and $80,115,000 at June 30, 2022. In FY 2020, the Borough received $4,096,029 under the State's reimbursement program. The Mayor’s FY21 recommended budget included Aid for School Construction of $4,364,770, which represented 50% of entitlement amount for reimbursement of school debt, as provided in the Governor’s proposed FY21 State budget. Although the Legislature approved full reimbursement, the Governor vetoed all school debt reimbursement and the Assembly removed all reimbursement as reflected in this FY21 approved budget. The FY22 recommended budget currently is anticipating no reimbursement. *All numbers include cash payments.

368


Debt Service


EXPENDITURES:

CONTRACTUAL SERVICES

Training - - 5,000 5,000 5,000 5,000 Professional Services 1,680 1,480 3,410 3,410 2,504 2,504 Other Contractual Services 15,110,150 13,997,367 14,003,260 14,003,260 12,169,776 12,169,776

GRAND TOTAL 15,111,830 13,998,847 14,011,670 14,011,670 12,177,280 12,177,280

Principal Interest Total

Areawide 8,525,000 3,644,776 12,169,776

8,525,000 3,644,776 12,169,776

EXPENDITURE SUMMARY

FY 2022 DEBT SERVICE

Debt ServiceOther Contractual Services-

369


Debt Service Summary By Series

Amount Outstanding Principal Outstanding InterestTotal

Payment

Series Issued 6/30/2021 Payment 6/30/2022 Payment (Prin. & Int.)

2011 Series Q 21,000,000 3,610,000 1,760,000 1,850,000 136,500 1,896,500

2012 Series S 16,670,000 5,650,000 1,550,000 4,100,000 219,850 1,769,850

2016 Series T 24,899,142 20,714,522 995,097 19,719,425 790,928 1,786,025

2016 Series T 32,400,858 26,955,478 1,294,903 25,660,575 1,029,222 2,324,125

2019 Series U 5,765,000 5,765,000 - 5,765,000 288,250 288,250

2019 Series V 3,710,000 3,040,000 350,000 2,690,000 99,151 449,151

2020 Series W 25,010,000 22,905,000 2,575,000 20,330,000 1,080,875 3,655,875

TOTALS 129,455,000 88,640,000 8,525,000 80,115,000 3,644,776 12,169,776

NOTES:

Series P refunded balance of Series C

Series Q refunded balances of Series D, E & F

Series S refunded balances of Series G & H

Series W refunded balances of Series I, J, L, M & R

370


Debt Service By ProjectAuthorization

Year Project Names Authorized Amount Series

State Reimbursement

Rate

2004District-wide schools capital maintenance and upgrades and capital improvements to Anderson E. S. and Ben Eielson Junior-Senior H.S.

$11,500,000 H, I (1) 70%

2006 Renovation of Barnette E.S. and Ryan M.S., and district-wide schools maintenance and upgrades $23,128,000 J,L (2) 70%

2010Capital maintenance and upgrades at Weller E.S., Midnight Sun E.S. (fka Badger Road E.S.), Salcha E.S., North Pole H.S., and Lathrop H.S.

$11,950,000 M (3) 70%

2011

Refinancing of Series C (renovation and/or additions, acquisition of property for, and equipping of, Hutchison Career Center; Hunter, North Pole, and Two Rivers elementary schools; North Pole H.S.; North Pole M.S.; and various school playground improvements)

N/A P (4) 70%

2011

Refinancing of Series D, E & F (renovation and/or additions, acquisition of property for, and equipping of, Hutchison Career Center; Hunter, North Pole, and Two Rivers elementary schools; North Pole H.S., North Pole M.S., and various school playground improvements AND design, demolition, construction, and equipping a new Denali E.S. and a new Nordale E.S.; and district-wide schools capital maintenance and upgrades)

N/A Q (5) 70%

2011Renovation and planning for improvement of Ryan M.S., upgrades and renovations for Salcha and Woodriver elementary schools, North Pole M.S., and North Pole H.S.

$ 20,290,000 R, T (6) 70%

2012

Refinancing of Series G & H (design, demolition, construction, and equipping a new Denali E.S. and a new Nordale E.S., and district-wide schools capital maintenance and upgrades AND district-wide schools capital maintenance and upgrades)

N/A S (7) 70%

2013Replacement of Ryan M.S. and upgrades and capital improvements to Ticasuk Brown E.S., University Park E.S., Tanana M.S., North Pole M.S. and Two Rivers K-8 School

$56,550,000 T (8) 70% / 60%

2016Capital maintenance of the Borough Admin Center, Borough schools (Joy E.S., Ladd E.S., North Pole H.S.), and Borough parks and recreation facilities

$13,215,000 U, V (9) 0%

2020 Refinancing of Series I, J, L, M, & R $25,010,000 W (10) 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 2007 Series J. The remaining balance of $11,128,000 was issued in 2008 with Series L.(3) Series M was issued in 2010.

(4) 2011 Series P ($5,565,000) retired $5,710,000 of the outstanding debt of 2000 Series C.

(5) 2011 Series Q ($21,000,000) retired $24,130,000 of the outstanding debt of 2001 Series D, 2002 Series E, and 2003 Series F.(6) The first $11,500,000 was issued with 2012 Series R ($11,500,000) and the remaining balance of $8,790,000 was issued with 2016 Series T ($7,580,446).(7) 2012 Series S ($16,670,000) retired $18,405,000 of the outstanding debt of 2004 Series G and 2005 Series H.(8) 2013 Series T ($49,719,554) was issued in 2016.

(9) 2016 Series U ($5,765,000) and 2016 Series V ($3,710,000 taxable) were issued in 2019.(10) 2020 Series W ($25,010,000) was issued in 2020.

371


Areawide Debt Service Payment Schedule2011 2013 2016 2019 2019 2020

Series Q Series S Series T Series U Series V Series W Total

2022 Principal 1,760,000 1,550,000 2,290,000 - 350,000 2,575,000 8,525,000 Interest 136,500 219,850 1,820,150 288,250 99,151 1,080,875 3,644,776

Total 1,896,500 1,769,850 4,110,150 288,250 449,151 3,655,875 12,169,776

2023 Principal 1,850,000 1,615,000 2,410,000 - 360,000 2,705,000 8,940,000 Interest 46,250 156,550 1,702,650 288,250 89,088 948,875 3,231,663

Total 1,896,250 1,771,550 4,112,650 288,250 449,088 3,653,875 12,171,663

2024 Principal 1,685,000 2,530,000 - 370,000 2,870,000 7,455,000 Interest 82,125 1,579,150 288,250 78,288 809,500 2,837,313

Total 1,767,125 4,109,150 288,250 448,288 3,679,500 10,292,313

2025 Principal 800,000 2,660,000 - 380,000 3,025,000 6,865,000 Interest 20,000 1,449,400 288,250 66,818 662,125 2,486,593

Total 820,000 4,109,400 288,250 446,818 3,687,125 9,351,593

2026 Principal 2,800,000 - 395,000 3,185,000 6,380,000 Interest 1,312,900 288,250 54,544 506,875 2,162,569

Total 4,112,900 288,250 449,544 3,691,875 8,542,569


Total 4,109,400 288,250 446,430 3,020,750 7,864,830


Total 4,110,000 288,250 447,660 2,205,250 7,051,160

2029 Principal 3,155,000 75,000 360,000 1,270,000 4,860,000 Interest 956,775 288,250 12,960 164,500 1,422,485

Total 4,111,775 363,250 372,960 1,434,500 6,282,485

2030 Principal 3,285,000 455,000 1,340,000 5,080,000 Interest 827,325 284,500 99,250 1,211,075

Total 4,112,325 739,500 - 1,439,250 6,291,075

Fiscal

Year

372


Areawide Debt Service Payment Schedule2011 2013 2016 2019 2019 2020

Series Q Series S Series T Series U Series V Series W Total

Fiscal

Year

2031 Principal 3,450,000 475,000 640,000 4,565,000 Interest 658,950 261,750 49,750 970,450

Total 4,108,950 736,750 - 689,750 5,535,450

2032 Principal 3,595,000 500,000 675,000 4,770,000 Interest 518,775 238,000 16,875 773,650

Total 4,113,775 738,000 - 691,875 5,543,650

2033 Principal 3,700,000 525,000 4,225,000 Interest 409,350 213,000 622,350

Total 4,109,350 738,000 - - 4,847,350


Total 4,111,625 736,750 - - 4,848,375


Total 4,110,450 734,250 - - 4,844,700


Total 4,110,750 735,500 - - 4,846,250

2037 Principal 635,000 635,000 Interest 100,250 100,250

Total 735,250 - - 735,250


Total 738,500 - - 738,500


Total 735,000 - - 735,000

TOTALS 3,792,750 6,128,525 61,662,650 9,748,500 3,509,940 27,849,625 112,691,989

373

-

-

-

-

-

-

-

-

-

I I I I I I



Debt ServicePayments and State Reimbursements

Percent Eligible Reimbursement Entitlement

Principal Interest Total Eligible Amount Rate Amount

2011 Series Q Refunding

9/1/2021 1,760,000 90,250 1,850,250 100% 1,850,250 70% 1,295,175

3/1/2022 46,250 46,250 100% 46,250 70% 32,375

Total 1,760,000 136,500 1,896,500 1,896,500 1,327,550

2012 Series S Refunding

10/1/2021 1,550,000 125,425 1,675,425 100% 1,675,425 70% 1,172,798

4/1/2022 94,425 94,425 100% 94,425 70% 66,098

Total 1,550,000 219,850 1,769,850 1,769,850 1,238,895

2016 Series T - 70%

12/1/2021 995,097 407,903 1,402,999 100% 1,402,999 70% 982,100

6/1/2022 383,025 383,025 100% 383,025 70% 268,118

Subtotal 995,097 790,928 1,786,025 1,786,025 1,250,217

2016 Series T - 60%

12/1/2021 1,294,903 530,797 1,825,701 100% 1,825,701 60% 1,095,420

6/1/2022 498,425 498,425 100% 498,425 60% 299,055

Subtotal 1,294,903 1,029,222 2,324,125 2,324,125 1,394,475

Total 2,290,000 1,820,150 4,110,150 4,110,150 2,644,692

2019 Series U

11/1/2021 144,125 144,125 0% - 0% -

5/1/2022 - 144,125 144,125 0% - 0% -

Total - 288,250 288,250 - -

2019 Series V

11/1/2021 49,575 49,575 0% - 0% -

5/1/2022 350,000 49,575 399,575 0% - 0% -

Total 350,000 99,151 449,151 - -

2020 Series W

DEED 12/1/2021 2,328,077 537,779 2,865,856 100% 2,865,856 70% 2,006,099

DOT 12/1/2021 246,923 34,846 281,769 100% 281,769 One-year Lag 281,769

Subtotal 2,575,000 572,625 3,147,625 3,147,625 2,287,868

DEED 6/1/2022 479,577 479,577 100% 479,577 70% 335,704

DOT 6/1/2022 28,673 28,673 100% 28,673 One-year Lag 28,673

Subtotal - 508,250 508,250 508,250 364,377

Total 2,575,000 1,080,875 3,655,875 3,655,875 2,652,245

Total Debt Service 8,525,000 3,644,776 12,169,776 11,432,375 7,863,383 Net State Entitlement (revised 3/30/21) 7,863,383

Payment Date

375


02468

101214161820

FNSB Debt Service Funding Source

Local Contribution Federal ContributionState Contribution

In M

Illio

ns($

)

Fiscal Year

5.43%

4.26%

4.31%

3.90% 4.04%4.88%

1.93%

2.12%

1.65%

2.16%

2.75%

1.59%

2.68%

3.46%

3.38%

1.26%

0%

1%

2%

3%

4%

5%

6%

Perc

ent

Series

AVERAGE INTEREST COST PER SERIES

ALL BONDS EXCEPT SERIES V ARE TAX-EXEMPT, SERIES V IS TAXABLE.

376

- -- -- -- -- -- -

1,001- 1,006.

I

1,oOV)

■

■

I I

ioo<o 1,0\.0 1,0\.1,

=1~--- - - -

7 - -, , -

1,0\.b. 1,0\.V) 1,0\.'o 1,01-0 1,01-1-

■


202220232024202520262027202820292030203120322033203420352036203720382039

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039

Fiscal Year

Future Debt Service Payments by Fiscal Year

Series V Series U Series T Series W Series S Series Q

377

In Millions ($)

■ □ ■ □ ■ □


NON-DEPARTMENTAL


NON-DEPARTMENTAL

Areawide RESERVE FOR UNFORESEEN TIME-CRITICAL EVENTS Funds in the amount of $75,000 are included in the FY 2022 Budget so resources are immediately available when an unforeseen circumstance occurs, or is discovered that is time critical.

379

Dept: Non-DepartmentalAreawide (General Fund)


PERSONNEL SERVICES Permanent Salaries - - - - - - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits - - - - - - Subtotal: - - - - - -


CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 178,700 - - - - - 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 173,679 173,679 75,000 75,000 75,000 75,000 Subtotal: 352,379 173,679 75,000 75,000 75,000 75,000



GRAND TOTAL: 352,379 173,679 75,000 75,000 75,000 75,000

REVENUE SOURCE:General Fund Revenues

380


NON-DEPARTMENTAL

Non-Areawide RESERVE FOR UNFORESEEN TIME-CRITICAL EVENTS Funds in the amount of $20,000 are included in the FY 2022 Budget so resources are immediately available when an unforeseen circumstance occurs, or is discovered that is time critical.

381

Dept: Non-DepartmentalNon-Areawide Dept: Non-Departmental


PERSONNEL SERVICES Permanent Salaries 3,348 9,825 - - - - Overtime Wages 8,899 6,828 - - - - Temporary Salaries 517 259 - - - - Benefits 980 15,166 - - - - Subtotal: 13,744 32,078 - - - -


CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings - - - - - - Training - - - - - - Advertising, Printing & Binding - 241 - - - - 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 20,000 Subtotal: - 20,241 20,000 20,000 20,000 20,000



GRAND TOTAL: 13,744 52,319 20,000 20,000 20,000 20,000

382

Dept: Non-DepartmentalDepartmental Summary Dept: Non-Departmental


PERSONNEL SERVICES Permanent Salaries 3,348 9,825 - - - - Overtime Wages 8,899 6,828 - - - - Temporary Salaries 517 259 - - - - Benefits 980 15,166 - - - - Subtotal: 13,744 32,078 - - - -


CONTRACTUAL SERVICES Professional Services - - - - - - Communications - - - - - - Travel - - - - - - Professional Dues/Meetings 178,700 - - - - - Training - - - - - - Advertising, Printing & Binding - 241 - - - - Insurance and Bonding - - - - - - Repairs & Maint. -Bldg. & Grounds - - - - - - Repairs & Maint. -Office Equipment - - - - - - Repairs & Maint. -Other Equipment - - - - - - Rent - - - - - - Utilities - - - - - - Equipment Leases - - - - - - Other Contractual Services 173,679 193,679 95,000 95,000 95,000 95,000 Subtotal: 352,379 193,920 95,000 95,000 95,000 95,000



GRAND TOTAL: 366,123 225,998 95,000 95,000 95,000 95,000


383


MULTI- YEAR

PROGRAMS


Multi-Year Programs Summary

GOAL

The goal of the Multi-Year Programs budget is to provide funding of $20,000 or more for 1) multi-year non-capital projects and recurring programs, 2) recurring capital programs for small, non-major capital projects not covered by the Capital Improvement Plan, and 3) larger dollar value equipment acquisitions which have a useful life of five or more years. The Multi-Year Programs budget excludes Fire Service Areas.

EXPENDITURE SUMMARY

The Multi-Year Programs provide funding for programs within several funds from various funding sources. The purpose of this section is to describe the programs, recognize the contribution from specific funds, and provide for an appropriation to the appropriate funds.

Source of Funds Amount Transfer In from General Fund $2,768,000 Transfer In from Information Technology Infrastructure Sustainment Reserve 400,000 Transfer In from Non-Areawide Fund 30,000

$3,198,000

The Multi-Year Programs are presented by category type, which shows the various types of expenditures across all the funds and functions, as follows:

Category Amount Multi-Year Programs from General Fund $2,268,000 Multi-Year Programs from Information Technology Infrastructure Sustainment Reserve 400,000 Reserve Funds:

Information Technology Infrastructure Sustainment 500,000 Emergency Coordination Center Technology and Equipment Replacement 30,000

$3,198,000

385


Multi-Year Program Budget

Detailed Program Descriptions

Multi-Year Programs

1. Public Works - Boroughwide Fire/Life/Safety Program (program total: $75,000). Provide Boroughwide block grant funds for small, non-major fire/life/safety projects for the correction of any immediate fire/life/safety issues that arise during the course of the year. The projects are expected to have no impact on current or future operating budgets, but will protect the Borough from incurring possible liability claims. This is a recurring program. [12/31/2020 available balance: $193,083]

2. Public Works – Tanana River Levee Annual Major Maintenance (program total: $100,000). 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. This program is expected to have no impact on current or future budgets, but will result in continued stabilized levee maintenance costs. This is a recurring program. [12/31/2020 available balance: $490,354]

3. Public Works – Tanana River Levee Recertification (program total: $25,000). Provide future funding for the required 10-year recertification (2029) of the Tanana River Levee by FEMA. Work includes surveying, mapping and documentation by the Army Corps of Engineers to determine that the protection level of the Levee is adequate for its intended use. This is a recurring program. [12/31/2020 available balance for the recertification in approximately 2030: $75,000]

4. Public Works – Boroughwide Energy Reduction Program (program total: $200,000). Provide funds for energy reductions, energy data systems, and energy analysis methods identified by Facilities Maintenance and the Energy Management Engineer. These projects are expected to have continued cost savings impact on future budgets. This is a recurring program. [12/31/2020 available balance: $3,326]

5. Public Works – Boroughwide Compliance (program total: $150,000). Provide funds for design, consulting services, monitoring, testing, surveys and projects associated with above and below grade fuel oil tanks, water well testing and certification, septic systems, public water supplies, contaminated site investigation and clean-up, hazardous materials testing and abatement, and other projects as identified required to be in compliance with federal, State or local laws and regulations. This is a recurring program. [12/31/2020 available balance: $351,980]

6. Public Works – Repair and Maintenance (program total: $1,200,000). Provide funds for repair and maintenance projects at Borough facilities. These are areawide funds and may not be used for non-areawide, solid waste collection district, or service areas projects. The purpose of the repair and maintenance program is to do maintenance, repairs, or component replacement on existing items with similar items and generally restore property to its previous condition. Minor improvements may be included in the project if they are ancillary to the repair and maintenance or improve code compliance. The projects will be competitively bid and limited to no more than $300,000 per project and may be managed by the Design and Construction division or the Facilities Maintenance division. These funds may be utilized for Design and Construction project-funded staff and for project management costs associated with the project. The projects are expected to have no impact on current or future operating budgets. This is a recurring program. [12/31/2020 available balance: $63,716]

7. Boroughwide – Special Community Events (program total: $45,000). This appropriation is being made to assist in the coordination of hosting special community events. This is a recurring program. [12/31/2020 available balance: $191,373]

8. Boroughwide – Energy Efficient New Construction Tax Credit (program total: $48,000). This appropriation is

being made to cover the energy efficient new construction tax credit that will offset a portion of the areawide property taxes due on property that was improved with a new residential structure(s) in the immediately preceding tax year. This is a recurring program. [FY22 is the first year for this program.]

386


MULTI-YEAR PROGRAM BUDGET

DETAILED PROGRAM DESCRIPTIONS

Multi-Year Programs (continued)

9. Digital Services – Information Technology Infrastructure Acquisitions (program total: $400,000). This appropriation is to cover planned replacement of critical IT infrastructure to include: servers, storage and switches as well as unplanned expenditures. This is a recurring program. [FY22 is the first year for this program.]

10. Digital Services – Citizen Engagement Platform (program total: $100,000). This program would configure and deploy a citizen engagement platform using in-house GIS tools so Borough residents can submit problems and complaints to the Administration via digital methods, specifically mobile devices. The platform will provide more options and flexibility to the public for submitting concerns than are available via the current email and telephone solutions. The public will also have the ability to review submitted issues and track them through resolution with map-based and performance dashboard services. This is a non-recurring program.

11. Digital Services – GIS Data Acquisition (program total: $130,000). Provide funds for GIS data acquisition projects including imagery, LiDAR or other data sets that will be used to identify: existing location details, new structures, changes in development, and changes in the natural environment. Imagery is also used for: emergency response, street addressing, tax assessing, community development and planning, and multiple other applications. This is a recurring program to fund the collection and processing of high-resolution aerial or satellite photography and related products, LiDAR or other GIS based data sets, with goal of new collection of Borough wide imagery approximately once every three years. [12/31/2020 available balance: $393,530]

12. Boroughwide – Reserve for Personnel Services (program total $0; FTE total 1.00). Job Reclassifications/Job Placements/Recruitment Travel Costs/Relocation Costs: Funds in this program 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. This is a recurring program. [12/31/2020 available balance: $141,600]

13. Assembly – Assembly Chambers Equipment Replacement (program total: $50,000). Provide funds for the replacement of equipment within the Mona Lisa Drexler Assembly Chambers. This is a non-recurring program.

14. Community Planning – FNSB Regional Comprehensive Plan (program total: $125,000). Provide funds for creating and updating the FNSB Regional Comprehensive Plan and its elements, including area plans, neighborhood plans, master plans and other long-range plans. This is a recurring program. [12/31/2020 available balance: $255,280]

15. Community Planning – Code Enforcement Clean-Up Program (program total: $20,000). Provide funds for property clean-ups when voluntary compliance efforts, including issuance of citations, have been ineffective and clean-ups have been ordered by the Court, to include encroachment and abandoned vehicle removal. This is a recurring program. [12/31/2020 available balance: $71,706]

Contributions to Reserves

1. Digital Services – Information Technology Infrastructure Sustainment Reserve (program total: $500,000). Provide funding for the replacement of technology and other equipment at the Borough. All expenditures of these funds must be made by an appropriation ordinance. This is a recurring program.

2. Emergency Operations – Emergency Coordination Center Technology and Equipment Replacement Reserve (program total: $30,000). 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. This is a recurring program.

387


MULTI-YEAR PROGRAM BUDGET

DETAILED PROGRAM DESCRIPTIONS

Contributions to Reserves (continued)

3. Boroughwide – Asset Replacement Reserve (program total: $0). This is a recurring program. Ordinance No. 2021-14, adopted in March 2021, removed the recurring funding source for this program. However, no contribution to the Asset Replacement Reserve is needed in FY22.

Hotel-Motel Room Tax Fund

1. General Fund Transfer to Hotel-Motel Room Tax Fund (program total: $650,000). Provide funding source for destination marketing. This is a recurring program.

388


Multi-Year Programs

InformationTechnology

Total Non- Solid Infrastructure Total LocalCost General Areawide Waste Sustainment Funding

Affected Department Line-Item Description (rounded) Fund Fund Disposal Reserve Sources

Public Works Buildings and Structures Boroughwide Fire/Life/Safety Projects $75,000 $75,000 $75,000

Public Works Other Contractual Tanana River Levee Annual Major Maintenance 100,000 100,000 100,000

Public Works Other Contractual Tanana River Levee Recertification 25,000 25,000 25,000

Public Works Buildings and Structures Boroughwide Energy Reduction Program 200,000 200,000 200,000

Public Works Other Contractual Boroughwide Compliance 150,000 150,000 150,000

Public Works Other Contractual Repair and Maintenance 1,200,000 1,200,000 1,200,000

Mayor Other Contractual Special Community Events 45,000 45,000 45,000

Mayor Other Contractual Energy Efficient New Construction Tax Credit 48,000 48,000 48,000

Digital Services Technology and Equipment IT Infrastructure Acquisitions 400,000 400,000 400,000

Digital Services Other Contractual GIS Data Acquisition 130,000 130,000 130,000

Digital Services Other Contractual Citizen Engagement Platform 100,000 100,000 100,000

Human Resources Personnel Services Reserve for Personnel Services FTE 1.00 0 0 0

Assembly Technology and Equipment Assembly Chamber Equipment Replacement 50,000 50,000 50,000

Community Planning Other Contractual FNSB Regional Comprehensive Plan 125,000 125,000 125,000

Community Planning Other Contractual Code Enforcement Clean-Up Program 20,000 20,000 20,000

$2,668,000 $2,268,000 $0 $0 $400,000 $2,668,000

Other Multi-Year ProgramsAppropriations by Funding Source

389


Multi-Year Programs

Non Total LocalTotal General Areawide Funding

Affected Department Line-Item Description Cost Fund Fund Sources

Digital Services Technology and EquipmentInformation Technology infrastructure Sustainment Reserve $500,000 $500,000 $500,000

Emergency Operations Technology and EquipmentEmergency Coordination Center Technology and Equipment Replacement Reserve 30,000 $30,000 30,000

Mayors Equipment Asset Replacement Reserve 0 0

$530,000 $500,000 $30,000 $530,000

Total All Funds: $3,198,000

Total General FundingLine-Item Description Cost Fund Sources

Transfer OutGeneral Fund Transfer to Hotel-Motel Room Tax Fund (65% of $1M) $650,000 $650,000 $650,000

Hotel-Motel Room Tax Fund Transfer

Appropriations by Funding Source

Contributions to ReservesAppropriations by Funding Source


(To CS)(To Clerks)

Current Year?Current Year?

390

I I

Multi-Year Programs Summary

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22

Actual Actual Approved Revised Recommended Approved

PERSONNEL SERVICES Permanent Salaries 12,380 12,560 12,510 12,510 12,650 - Overtime Wages - - - - - - Temporary Salaries - - - - - - Benefits 7,620 7,440 7,490 7,490 7,350 - Subtotal: 20,000 20,000 20,000 20,000 20,000 -

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 50,000 100,000 - 8,750 - - 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 1,475,000 1,619,182 520,000 660,000 520,000 445,000 Subtotal: 1,525,000 1,719,182 520,000 668,750 520,000 445,000


CAPITAL OUTLAY Controlled Assets - - - - - - Buildings & Structures 300,000 300,000 275,000 546,250 275,000 275,000 Office Furniture - - - - - - Office Equipment - - - - - - Rolling Equipment 1,570,000 - - - - - Machinery & Equipment 50,000 50,000 75,000 75,000 50,000 50,000 Land & Land Improvements - - - - - - Library Materials - - - - - - Leasehold Improvements - - - - - - Other Capital Items - - - - - - Subtotal: 1,920,000 350,000 350,000 621,250 325,000 325,000

GRAND TOTAL: 7,342,581 8,251,431 2,565,840 2,993,501 3,045,000 3,198,000

391


CIP

and

FMR


Capital Improvement Program (CIP) and

Contribution to the CIP and Maintenance Reserve (CIPMR) Summary

INTRODUCTION

The Borough is charged with the responsibility to maintain, upgrade, and reconstruct existing facilities and build new facilities for the benefit of its citizens. These facilities include Borough-owned school and school administration buildings, Borough buildings (including fire stations), and parks and recreation buildings and other facilities.

The Borough owns over 90 major buildings totaling approximately 3.2 million square feet. Approximately 2.4 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 one billion 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 150 other facilities such as parks, sporting fields, cabins, playgrounds, recreation areas, and the Tanana River levee. GOAL

There are three parts to the Borough’s efforts to maintain, repair, upgrade, improve, renovate, and/or replace its facilities:

1. The Borough’s facility maintenance division in the department of public works performs the more routine and smaller maintenance and repair needs. The Borough’s parks maintenance division in the department of parks and recreation handles similar needs for the Borough’s parks, fields, trails, and recreation areas.

2. The Borough has a recurring program (see Multi-Year Program number 6) for areawide Borough facilities projects that are beyond the capacity of maintenance staff in the facilities maintenance division, yet not large or complex enough to be a part of the Capital Improvement Program. The Multi-Year Program funds are used to do maintenance, repairs, or component replacement to generally restore existing property to its previous condition. Projects may not exceed $300,000 and are managed by public works staff in the design and construction or facilities maintenance divisions.

3. The Capital Improvement Program (CIP) was revised by the Assembly in August 2019 and the provisions for the program are codified at FNSBC 7.12.120. Program projects are substantial, nonrecurring expenditures for a physical improvement with a long, useful life, and do not include routine or preventative maintenance or custodial care. The CIP is a ten-year plan with the first four years fiscally constrained to the estimated resources available.

CAPITAL IMPROVEMENT PROGRAM REQUIREMENTS

The ruling law for the Borough’s Capital Improvement Program is in two sections of Chapter 7.12, Budget Management, of the Fairbanks North Star Borough Code of Ordinances (FNSBC), as follows.

7.12.120 Capital improvement program.

A capital improvement program that plans for and anticipates necessary capital projects, including capital projects for education, shall be reviewed and adopted by the assembly on an annual basis. A capital project is a substantial, nonrecurring expenditure for a physical improvement with a long, useful life, and does not include routine or preventative maintenance or custodial care programs. Development of the capital improvement program shall be as follows:

393




CAPITAL IMPROVEMENT PROGRAM REQUIREMENTS (continued)

A. Project Nominations. Written nominations for capital improvement projects may be submitted biennially on an approved form to the administration during a project nomination period. Any borough resident may nominate a project. The administration shall hold at least one public workshop during the project nomination period for the purpose of providing information and technical assistance in completing the project nomination form.

B. Project Evaluation and Selection. All submitted applications will be reviewed for duplication and evaluated for feasibility. The school board shall receive a copy of the submittals for education facilities for the purpose of providing recommendations to the assembly. The mayor shall provide all nomination submittals to the assembly finance committee annually in or before November along with a proposed resolution setting forth a recommended project list for inclusion in the program. The finance committee will forward a recommended resolution to the assembly for public hearing and adoption. Projects approved for inclusion in the program will then be scored and ranked by the administration.

C. Financial Analysis. The capital improvement program will be developed by taking into consideration a project’s score and rank and will list projects in priority order after considering funding year, project and schedule details, and financing sources. The first four years of the capital improvement program must be fiscally constrained to the estimated resources available, which may include general fund, anticipated bonds, grants, donations, and other funding sources.

D. Review and Adoption. The mayor will present a proposed resolution to the assembly finance committee with a final capital improvement program setting forth the approved projects, the year in which they will be funded, and the proposed funding source. The finance committee will forward a recommended resolution with the capital improvement program to the assembly for public hearing and adoption on or before March 1st. The first year of the program shall constitute the capital improvement budget for that fiscal year and shall be part of the annual budget submission pursuant to FNSBC 7.12.020(C).

7.12.020 Budget submission.

C. The borough mayor shall deliver to the assembly, on or before the first Thursday following April 1st of each year, the total proposed comprehensive budget of the borough … Included in this submission shall be: …

5. The proposed capital improvement program budget, including amounts proposed to be contributed to the capital improvement program and maintenance reserve as required by this section …

D. The borough mayor’s total proposed comprehensive budget delivered to the assembly must include a contribution to the capital improvement program and maintenance reserve of at least 10 percent of the estimate of areawide tax revenue included in that budget, excluding penalties and interest and prior years’ delinquent taxes.

394




CAPITAL IMPROVEMENT PROGRAM PROCESS

Although the Borough’s CIP nomination, evaluation and selection, and financial analysis process is performed biennially, an annual capital improvement program is required by Alaska Statutes [A.S. 29.20.500 (3)] and as stated above, FNSBC 7.12.120 D. requires a capital improvement program be adopted on or before March 1st each year. As the second year of the biennial process, the FY 2022 CIP is an update of the FY 2021 CIP. The nomination process will begin again in late summer or early fall 2021. FY 2022 CAPITAL IMPROVEMENT PROGRAM

The FY 2022 CIP, adopted by the Assembly in Resolution No. 2021-12, follows on the next page.

395

FAIRBANKS NORT H STAR BOROUG H

CAPITAL IMPROVEMENT PROGRAM (CIP): HOW IT WORKS

The CIP is designed as a multi-year capital plan for Borough infrastructure to provide a transparent process for project evaluation, prioritization, funding, and construction.

Th UP 1s updated every two years us,ng the same process. ProJects can be addeo, rer>10\ed, or repn orit1zed during an update

Completed proJects are removed from the CIP,

AA/J, 'Pubhc engagement 'ES' oppartunoty

----------+ Nominations will be accepted

Budgets are estimated for each year of the CIP and projects are broken into phases. The public is encouraged to testify on the completed plan. ~

August 12-0ctober 11, 2019. Projects are nominated by individuals in the community. ~

--. Nom1nat1ons are revievved by the admin1strat1on. and a list of recommended projects will be sem to the Assembly for public hearing and adoption. The public 1s encouraged to testify on the approval of proJects. ~

Assembly-approved projects will be scored. scoring will analyze the current conditions of a facility, as well as future use. This will help the administration prioritize projects.

toommoreot

f nsb.us/CIP



Capital Improvement Program (CIP) andContribution to the CIP and Maintenance Reserve (CIPMR)

Summary

FY 2022 CAPITAL IMRPOVEMENT PROGRAM (continued)

Estimated

cost

Project

ID Project Description Fund Code Phase FY21 FY22

John Weaver Memorial Skatepark Renovation CIPMR 10,000

CIPMR 175,000

CIPMR 965,000

DG 100,000

185,000 1,065,000

CIPMR 15,000

CIPMR 200,000

CIPMR 1,585,000

1,800,000 0

CIPMR 100,000

CIPMR 1,200,000

DG 200,000

1,500,000 0

Growden Field Upgrades (Goldpanners Stadium) CIPMR 5,000

CIPMR 75,000

CIPMR 260,000

DG 160,000

500,000 0

North Star Athletics Complex (Phased) DG 100,000

CIPMR 300,000

BY

BY

400,000 0

1,250,000 Scoping

Reconstruct 8,000-10,000 square feet of the park to add a

variety of features including but not be limited to large bowls,

pump tracks, half-pipes, improved landscaping, and features

for beginner to advanced users.

Design

ROW-Land Acquisition

Project Total 1,250,000

Construction

1,800,000 Scoping

Design


Construction


The project would replace all three outdoor restroom buildings

that service Pioneer Park. One of the facilities would also

house an additional 2,000 square feet of office and staff space,

and the restroom facilities would be heated for year-round

park use (during business hours). The other facilities would be

seasonal. All restrooms would be built to current code in a

manner consistent with the Park's character.

Pioneer Park Restroom Replacement and Office

Space

1,500,000 Scoping

Design


Construction


Carlson Center Ice Rink Replacement with

Portable Ice Rink The project would purchase a mobile ice plant and ice field for

the Carlson Center to include associated electrical and

mechanical work.

500,000 Scoping

The project would make the following potentially phased

improvements: replace the blue section of seating behind the

box seats, construct new restroom facilities, and replace the

artificial playing surface.

Design


Construction

Project Total 500,000

107,000,000 Scoping

The project would utilize and expand on the Big Dipper

complex to create a single complex in a multi-year phased

development that addresses the critical needs in the

community to include replacement of the Hamme and Mary

Siah Pool functions, Carlson Center ice and general upgrades to

the current Dipper facility. The project would also include

centralization of activities that may include but is not limited to

desired amenities such as: indoor field sports, indoor

playgrounds, a skate park, to include privately available party

space, concession space, physical therapy, child care etc.

Design


Construction


4,300,000 Scoping

396



Summary

FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 Beyond

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

10,000,000

96,600,000

0 0 0 0 0 0 0 0 106,600,000

397



Summary


Estimated

cost

Project


1,250,000 Scoping SS Nenana Restoration Phase I

CIPMR 545,000

OG 500,000

DG 250,000

FG 500,000

CIPMR 2,505,000

4,300,000 0

Transit Garage Phase II

TEF 1,250,000

FG 10,403,343

TEF 2,601,000

1,250,000 13,004,343

Animal Shelter Replacement CIPMR 20,000

CIPMR 2,000,000

CIPMR 650,000

CIPMR

670,000 2,000,000

Westcott Pool Repairs

CIPMR 750,000

CIPMR 5,250,000

750,000 5,250,000

4,300,000 Scoping

The project would address structural damage and basic code

compliance, including issues listed in the 2008-2011 USKH

Sternwheeler report, to make the 1st floor safe for occupancy

again. To include but not be limited to protective coverings,

framing, decking, general stabilization and any items required

by the City of Fairbanks as the Authority Having Jurisdiction for

building safety.

Design


Construction


14,254,343 Scoping

Phase II of the Transit Garage project includes expansion of the

Phase I Transit Garage project to include additional

maintenance facilities, warm storage, administrative offices,

and CNG fueling. The Phase I project scope included the

facility design and construction of the maintenance bays.

Phase II would fund construction of the remaining items. Not

reflected in the FY22 funding needs projection is the Phase II

project match, which was awarded by the Assembly in 2018 in

the amount of $2,601,000. The $10,403,343 Federal Grant

amoount was awarded to the FNSB by the FTA in FY21 and as

of 4/1/2021 has not been appropriated.

Design


Construction


17,000,000 Scoping

The existing animal shelter was constructed in 1974. This

facility no longer meets the operational needs of the Animal

Control Division and contributes to a considerable workload for

the Facilities Maintenance Division. This project will construct

a new facility on a new site to meet current and future needs.

Design


Construction


6,000,000 Scoping

This project would address deficiencies identified in the

January 22, 2018 Building Condition Inventory Survey that

have not been addressed. This includes repairs/replacement of

below grade drains outside the building footprint, mechanical

and electrical upgrades, converting to LED lighting (in locations

not already converted, such as above the pool), structural

components, deck drains, and other deficiencies in the

condition survey.

Design


Construction


398



Summary


0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

14,330,000

14,330,000 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

399



Summary


Estimated

cost

Project


1,250,000 Scoping South Cushman Rifle Range Safety Improvements CIPMR 20,000

CIPMR 200,000

FG 1,272,240

CIPMR 800,000

20,000 2,272,240

Small Park Replacement Program

CIPMR 300,000 300,000

300,000 300,000

Noel Wien Library Upgrades and Repairs CIPMR 20,000

CIPMR 1,300,000

GF

CIPMR

OG

0 1,320,000

Carlson Center Roof Replacement

CIPMR 350,000

CIPMR 2,150,000

2,500,000 0

2,292,240 Scoping

The project will upgrade the FNSB Rifle Range (the Range) to

increase area safety, provide ADA access and restroom

facilities, and improve the cleanliness and usability of the

Range. Earthen berms will be constructed on either side of the

Range to protect from errant gunfire, and the end berm will be

built up to prevent stray projectiles from entering the Tanana

River Corridor. An additional berm will be constructed down

the center of the firing area to facilitate Range reservations and

classes. A concrete vault toilet and dumpster will be

constructed behind safety berms in the parking lot area. ADA

accessible parking, paths, and shooting rests will be added. The

covered shooting areas will be reconstructed to meet modern

standards and repair damage.

Design


Construction


3,000,000 Scoping

This program would be an annual dedicated stream of capital

funding that would go into a multiyear capital fund for

replacement of Borough-listed parks, as funding allows. It

would include new accessible playground, paths & parking,

picnic area, new trees, new sign, fencing, restrooms, picnic

shelters, and ADA accessibility to include design. Parks

included in the funding shall be limited to the following 23

parks: Allridge, Aurora, Bluebell, Chena Kiwanis, Chena Lake,

Fahrenkamp, FLRA, Fun Time, Gilliam, Graehl, Growden,

Hamilton Acres, Kendall, Kiana, Kiwanis, Mercier, Midnight Sun

Lions, Morning Star, Myrtle Thomas, Nussbaumer, Slaterville,

Snedden, South Fairbanks.

Design


Construction


10,775,000 Scoping

Implement the suggested recommendations in the Quality

Metrics Report in support of the space redesign project. The

project would also include major maintenance aspects such as

parking lot resurfacing and striping, replacement of carpeting,

fixtures and bookshelves, remodeling of public toilet rooms

and security upgrades.

Design


Construction


2,500,000 Scoping

The project would replace the upper roof of the Carlson Center.

Design

ROW-Land acquisition

Construction


400



Summary


0 0 0 0 0 0 0 0 0

300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000

300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 0

2,375,000

3,980,000

3,100,000

9,455,000 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

401



Summary


Estimated

cost

Project


1,250,000 Scoping Baseball Consolidation at Growden Park CIPMR

CIPMR

CIPMR

0 0

South Davis Softball Consolidation CIPMR 15,000

CIPMR 200,000

CIPMR

0 215,000

Veteran's Park Renovation CIPMR 10,000

CIPMR 100,000

CIPMR 725,000

110,000 725,000

Chena Lake Area Revitalization Phase I CIPMR

CIPMR

CIPMR

FG

0 0

Birch Hill Ski Building Generator

CIPMR

CIPMR

0 0

1,810,350 Scoping

This project proposes to consolidate and update youth

baseball facilities in Growden Park once the softball program

has relocated to South Davis Park. The project would result in

the co-location of most youth baseball fields at Growden Park

and shuttering outlying fields such as Newby, FLRA, and

Kendall.

Design


Construction


1,393,200 Scoping

The project would add two fields and associated amenities to

the west of the current girls’ softball complex in South Davis

Park area. Improvements would include ADA accessible

parking and a central plaza for food truck parking with

electrical hookups.

Design


Construction


835,000 Scoping

The project would replace the gazebo, install a new plaza,

replace aging trees, improve landscaping, add accessible paths,

making the park accessible from the street and meet ADA

requirements.

Design


Construction


1,380,240 Scoping

This project will revitalize the aging infrastructure within the

Chena Lake Recreation Area (CLRA) and can be constructed in

phases. The first phase of the CLRA Revitalization Project

includes accessibility improvements and replacement of aging

infrastructure at the trailheads, docks, and playgrounds. These

facilities do not meet ADA standards and have deteriorated or

broken equipment.

Design


Construction


300,000 The project would install an emergency power generator at the

Birch Hill Ski Building that would power the facility during

outages from GVEA. The Birch Hill Ski Building has been

identified as the Primary Continuity of Operations Facility in

the FNSB Continuity of Operations Plan (COOP). Adding a

generator will enable essential Borough functions to continue

if commercial power is not available during disruptive events.


Scoping

Design


Construction

402



Summary


15,000

270,000

1,525,350

285,000 1,525,350 0 0 0 0 0 0 0

1,178,200

1,178,200 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

10,000

200,000

420,240

750,000

210,000 1,170,240 0 0 0 0 0 0 0

45,000

255,000

0 45,000 255,000 0 0 0 0 0 0

403



Summary


Estimated

cost

Project


1,250,000 Scoping Carlson Center Remodel and Expansion BY

BY

BY

BY

0 0

Pearl Creek Elementary School Traffic Safety

0 0

DG

CIPMR

DG

CIPMR

0 0

Growden Park Revitalization CIPMR

CIPMR

CIPMR

0 0

SDFMR

CIPMR

CIPMR

0 0

12,500,000 Scoping

The project would remodel all restrooms, decommission the

ice plant, remodel and expand the kitchen and concession

areas, replace floor coverings, lighting, and fixtures. The

project would also add meeting and open space to

accommodate similar group sizes to what is currently available

at the Centennial Building and provide accommodations for

larger meetings and gatherings that require kitchen space and

breakout meeting space.

Design


Construction

Project Total 0

2,500,000

The project will replace and revitalize the aging playground

infrastructure. The project would create an “Alaska Land” that

focuses on Alaskan history and Alaska’s prominent features

and industries. Features would include and not be limited to a

replica Trans-Alaska pipeline, cruise ship, Denali, airline

inspired zip line, hoof prints and animal climbing features.


Construction


0 Scoping

The project will include routing changes to better separate

parking, parent drop-off, and school buses. In addition, the

project will help improve drainage, site lighting, head bolt

outlets, and replace deteriorated and aging asphalt in parking

lot.

Design


Construction


9,750,000

Design


Construction


2,900,000 Scoping

Renovations will include replacement of the playgrounds,

picnic shelter, the Kiwanis Park restroom, resurfacing of the

parking lots and adding ADA parking and paths, refurbishing

the volleyball courts, and creating an accessible loop trail

within Growden Park. The final phase of the park revitalization

would be the closure of Moore Street and Second Avenue,

converting the area into an inviting park space adjacent to the

Chena River and Pioneer Park.

Design


Construction


Pioneer Park Playground Upgrades and

Replacement Scoping

Design

Tanana Middle School Classroom Upgrades

Phase I Scoping

The project includes the replacement of casework, cabinetry,

shelving, flooring, writing boards, and bulletin boards.

Additionally, storage space will be increased and mobile

furnishings will be replaced along with other items as

necessary in program areas. Student restrooms will be added

to the east academic wing. Mechanical, plumbing, and

electrical systems that are no longer serviceable will be

replaced.

404



Summary


40,000

1,460,000

7,000,000

4,000,000

0 0 0 0 0 0 0 0 12,500,000

0 0 0 0 0 0 0 0 0

20,000

250,000

200,000

2,030,000

0 20,000 250,000 2,230,000 0 0 0 0 0

40,000

300,000

2,560,000

0 0 0 340,000 2,560,000 0 0 0 0

25,000

1,440,000

8,285,000

0 0 1,465,000 8,285,000 0 0 0 0 0

405



Summary


Estimated

cost

Project


1,250,000 Scoping Chena Lake Area Revitalization Phase II CIPMR

CIPMR

CIPMR

FG

0 0

Lathrop High School Kitchen Remodel CIPMR

CIPMR

CIPMR

0 0

Fifth Avenue Park, North Pole CIPMR

CIPMR

CIPMR

0 0

CIPMR

CIPMR

CIPMR

FG

0 0

JHAC Repairs and Upgrades

CIPMR

CIPMR

CIPMR

0 0

1,571,400 Scoping

The second phase of the CLRA Revitalization Project includes:

roof repairs for the change houses, pavilions, and boat house;

ADA access improvements for the River Park change house;

privacy barrier installation in the change houses; repair and

replacement of access barriers throughout the park; and

replacement of the RV dump station.

Design


Construction


Construction


2,585,194 Scoping

The project includes a complete upgrade to the kitchen and a

replacement of all the old equipment. In addition to the

upgrade, the kitchen may need to be expanded to serve the

current needs.

Design


Construction


5,500,000 Scoping

Address deficiencies identified in the January 22, 2018 Building

Condition Inventory Survey that have not already been

addressed (roof replacement and LED conversion have been

completed). This includes repairs/replacement of: the

elevator, parking lot, flooring and other interior finishes,

seismic upgrades, mechanical and electrical systems. This

project would also include reconfiguring workspaces to better

suit the needs of the facility users.

Design


Construction


Isberg Recreation Area Master Plan

Implementation The project would result in implementation of the 2007 master

plan to include trail hardening on the multi-use motorized

loop, new trail construction, boardwalk construction, building

a new trailhead, restroom installation, wayfinding, and

interpretive signage.


3,140,000 Scoping

Design


Construction


1,800,000 Scoping

This project would develop a central green space in the North

Pole Park. Improvements would include but not be limited to:

replacement of the restrooms, expansion or improvements to

the parking area, new playground equipment, walkways,

signage, covered structures, ADA accessibility and revitalization

of the memorial on Fifth Avenue.

Design

406



Summary


15,000

220,000

336,400

1,000,000

0 0 0 235,000 1,336,400 0 0 0 0

20,000

365,000

2,200,194

385,000 2,200,194 0 0 0 0 0 0 0

25,000

200,000

1,575,000

0 0 0 0 225,000 1,575,000 0 0 0

25,000

446,000

1,669,000

1,000,000

0 0 0 0 471,000 2,669,000 0 0 0

20,000

650,000

4,830,000

0 0 0 0 670,000 4,830,000 0 0 0

407



Summary


Estimated

cost

Project


1,250,000 Scoping North Pole High School Ice Rink Phase I CIPMR

CIPMR

CIPMR

0 0

CIPMR

CIPMR

DG

CIPMR

0 0

SS Nenana Restoration Phase II

BY

BY

0 0

Big Dipper Structural Repairs

CIPMR

CIPMR

0 0

Parks Maintenance Shop BY

BY

BY

0 0

740,000 Scoping

Phase one would provide the short‐term fixes and safety

improvements necessary to open this facility up for community

use. This includes renovations to the existing dasher boards,

Zamboni gate, fencing, and player boxes. It provides new

lighting to be installed on the underside of the metal roof with

controls for public use (automatic shut-off after a few hours,

like other outdoor rinks). It provides ADA parking and access to

the facility, which requires some modification to the existing

parking lot like regrading and resurfacing.

Design


Construction


1,340,000 Scoping

Design


Construction

Fairbanks Lions Recreation Area (FLRA)

Revitalization The project would rehab aging aspects of the park to include

the road, trails, and pavilions/shelters and add a playground.

Design should include features that deter vandalism by

opening areas up and reducing thru traffic. Slough access

would be improved.


6,000,000 Scoping

The project would address all other deficiencies identified in

the 2008-2011 USKH Sternwheeler report to include but not be

limited to protective coverings, framing, decking, and other

restoration work required.

Design


Construction


3,900,000 Scoping

The Project would repair/remedy the low, medium, and high

priority upgrades as recommended by the Structural

Engineering Consultant Final Report (dated September 30,

2019).

Design


Construction


12,000,000 Scoping

The project would replace the shop and office space located at

the Big Dipper facility and potentially be re-located close

enough to Pioneer Park to be utilized for equipment associated

with Pioneer Park. The project should include covered cold

storage and security fencing for the equipment yard and

include a dedicated maintenance area.

Design


Construction


408



Summary


20,000

100,000

620,000

0 0 0 0 740,000 0 0 0 0

25,000

150,000

165,000

1,000,000

0 0 0 0 0 175,000 1,165,000 0 0

745,000

5,255,000

0 0 0 0 0 0 0 0 6,000,000

550,000

3,350,000

0 0 0 0 0 550,000 3,350,000 0 0

35,000

1,405,000

10,560,000

0 0 0 0 0 0 0 0 12,000,000

409



Summary


Estimated

cost

Project


1,250,000 Scoping Griffin Park Safety, Access and Rehabilitation CIPMR

CIPMR

CIPMR

0 0

JHAC First Floor Addition and Security Upgrades CIPMR

CIPMR

CIPMR

0 0

Woodriver Elementary School Renovation Phase II BY

BY

BY

0 0

Peede Trail Head and Trail Development CIPMR

CIPMR

CIPMR

OG

0 0

CIPMR 161,000

0 161,000

1,120,000 Scoping

The project would install new restrooms with better design as

public use facilities in Arctic climates. Landscaping and shrubs

shall be planted in a way to provide maximum visibility for

patrons and new benches. Lend Lease Memorial rehab would

include access paths and lighting for flags, and new walkways

and viewing platform for the Chena River.

Design


Construction


3,000,000 Scoping

Add floor space and address the security concerns regarding

safety and security on the first floor of the Juanita Helms

Administration Center. This would include improvements to:

Treasury/Budget: front counter, patron, secondary egress,

money handling, and public space improvements. The Clerk’s

office: counter, security, chambers egress and other space

improvements. Assessing: counter, patron, security, egress and

other space improvements.

Design


Construction


6,750,695 Scoping

The project will include mechanical, plumbing, and electrical

upgrades. It will also include interior upgrades not completed

in phase I. Design


Construction


2,500,000 Scoping

The project would create trailhead parking at the end of Peede

Road with restroom, wayfinding, and an off-road equipment

ramp. Improvements would include construction of a one-mile

loop of non-motorized trail. The project would also build a trail

connection from the end of Peede Road to the Chena Lake

Recreation Area River Park trails. The new trailhead on Peede

Road would facilitate access to this trail and to other trails in

the Comprehensive Recreational Trail Plan.

Design


Construction


161,000 Scoping

Design


Construction

Tanana Lakes Master Plan Implementation

Phase I Phase one provides the Northlake Lane road connection to the

new South Lathrop Street Extension. This includes power from

the levee into the park, intersection lighting, and vehicle

plug‐ins at the non‐motorized boat launch. This phase is

critical to complete the infrastructure network of the park and

provide power, enhancing the usability of the existing

resources.


410



Summary


15,000

135,000

970,000

0 0 0 0 0 0 150,000 970,000 0

20,000

450,000

2,530,000

0 0 0 0 0 0 470,000 2,530,000 0

20,000

1,000,000

5,730,695

0 0 0 0 0 0 0 0 6,750,695

40,000

250,000

1,210,000

1,000,000

0 0 0 0 0 0 290,000 2,210,000 0

0 0 0 0 0 0 0 0 0

411



Summary


Estimated

cost

Project


1,250,000 Scoping CIPMR

CIPMR

CIPMR

0 0

Marika Street Warehouse Repairs CIPMR

CIPMR

CIPMR

0 0

BY

BY

BY

0 0

North Pole High School Ice Rink Phase II CIPMR

CIPMR

CIPMR

0 0

Chena Lake Area Revitalization Phase III CIPMR

CIPMR

CIPMR

0 0

1,600,000 Scoping

Design


Construction

Phase two builds upon the electric utilities provided in phase

one and extends them to park facilities. It includes a change

house/warming hut/shower house at the two most popular

destinations, the swim beach and the non‐motorized boat

launch. This phase will pay specific attention to the

non‐motorized boat launch parking area.


Phase II


1,150,000 Scoping

This project would include upgrades to domestic water service

by installing backflow prevention, interior painting, parking lot

paving and "bull rails" for head bolt outlets, underground

heating oil storage tank removal and replacement.

Design


Construction


11,302,805 Scoping

Design


Construction

North Pole Middle School Classroom Upgrades

Phase IThe project will include replacement of casework, cabinetry,

shelving, student book and coat storage, coloring, writing

boards and bulletin boards. It will also improve lighting if

needed, increase storage space, and replace mobile furnishings

as necessary and other items in program spaces.


560,000 Scoping

Phase two would provide additional amenities that would

allow games to be played on this rink, including moveable

bleacher seats, a cover for bleacher seating, and electronic

scoreboards.

Design


Construction


2,470,500 Scoping

Phase three includes regrading and resurfacing of parking lots

and access roads, campground renovations, and a sledding hill

expansion. Design


Construction


412



Summary


15,000

185,000

1,400,000

0 0 0 0 0 0 200,000 1,400,000 0

20,000

165,000

965,000

0 0 0 0 0 0 1,150,000 0 0

50,000

1,500,000

9,752,805

0 0 0 0 0 0 0 0 11,302,805

15,000

75,000

470,000

0 0 0 0 0 0 560,000 0 0

25,000

345,000

2,100,500

0 0 0 0 0 0 0 370,000 2,100,500

413



Summary


Estimated

cost

Project


1,250,000 Scoping CIPMR

CIPMR

CIPMR

0 0

CIPMR

CIPMR

CIPMR

0 0

BY

BY

BY

0 0

BY

BY

BY

0 0

BY

BY

BY

0 0

1,500,000 Scoping

Design


Construction

University Park Elementary School Site

Improvements The project includes traffic routing improvements to decrease

the risk of pedestrian and vehicle encounters and bus/vehicle

encounters.


5,264,721 Scoping

Design


Construction

Joy Elementary School Classroom Upgrades Phase

IThe project will include replacement of casework, cabinetry,

shelving, student book and coat storage, coloring, writing

boards, and bulletin boards. It will improve lighting if needed,

increase storage space, and replace mobile furnishings as

necessary and other items as needed in program spaces.


2,500,000 Scoping

Design


Construction


Phase IIIParking lot expansions, trailheads, entrance station, and picnic

pavilion design and construction are included in phase three. It

also completes a large, open lawn area near the existing

pavilion and playground.


2,000,000 Scoping

Design


Construction


Phase IV This project will upgrade all current playground facilities and

interactive features at the TLRA to ensure they are ADA

accessible.


4,648,181 Scoping

Design


Construction

Weller Elementary School Classroom upgrades

Phase IThe flooring and classrooms are in need of upgrades as well as

some of the electrical and control systems. This will start the

renovation and will include design and planning for the

remaining work.


414



Summary


15,000

215,000

1,270,000

0 1,500,000 0 0 0 0 0 0 0

30,000

750,000

4,484,721

0 0 0 0 0 0 0 0 5,264,721

15,000

300,000

2,185,000

0 0 0 0 0 0 0 0 2,500,000

15,000

250,000

1,735,000

0 0 0 0 0 0 0 0 2,000,000

30,000

750,000

3,868,181

0 0 0 0 0 0 0 0 4,648,181

415



Summary


Estimated

cost

Project


1,250,000 Scoping BY

BY

BY

0 0

Anderson Elementary School Renovation Phase II CIPMR

CIPMR

CIPMR

0 0

Equinox Trail Extension and Completion BY

BY

BY

0 0

BY

BY

BY

0 0

Crawford Elementary School Renovation Phase II BY

BY

BY

0 0

4,746,852 Scoping

Design


Construction

Pearl Creek Elementary School Classroom

Upgrades Phase IThe flooring and classrooms are in need of upgrades as well as

some of the electrical and control systems. The project will

start the renovation and will include design and planning for

the remaining work.


2,547,132 Scoping

The project will include a new roof, roof drains, EIFS, windows,

exterior doors, and exterior lighting.Design


Construction


2,400,000 Scoping

The project will focus on securing easements for portions of the

Equinox Marathon Trail that lack public access as well as

constructing a new section of trail on the south side of Ester

Dome. The new trail section has been referred to as the

“Farmer Mine Trail” extension. This section facilitates a

complete connection between the trail segment off Henderson

Road and the trail at the top of Ester Dome by bypassing a

section of trail that trespasses across private property. Funds

would be used to purchase access easements, construct new

trail, repair some damaged sections of existing trail, and install

wayfinding and trailhead improvements at key access points

along the trail system.

Design


Construction


4,120,909 Scoping

Design


Construction

Arctic Light Elementary School Renovation

Phase II The project will include a new roof, roof drains, EIFS, windows,

exterior doors and exterior lighting.


5,275,190 Scoping

The Project will include a new roof, roof drains, EIFS, windows,

exterior doors and exterior lighting. Design


Construction


416



Summary


30,000

755,000

3,961,852

0 0 0 0 0 0 0 0 4,746,852

15,000

291,000

2,241,132

306,000 2,241,132 0 0 0 0 0 0 0

15,000

250,000

2,135,000

0 0 0 0 0 0 0 0 2,400,000

30,000

650,000

3,440,909

0 0 0 0 0 0 0 0 4,120,909

40,000

750,000

4,485,190

0 0 0 0 0 0 0 0 5,275,190

417



Summary


Estimated

cost

Project


1,250,000 Scoping School District Administrative Center BY

BY

BY

0 0

Ann Wien Elementary School Renovation Phase II BY

BY

BY

0 0

Chena Lake Area Revitalization Phase IV BY

BY

BY

0 0

BY

BY

BY

0 0

BY

BY

BY

0 0

5,760,189 Scoping

The project will include a new roof, roof drains, EIFS windows

and exterior doors.Design


Construction


4,045,746 Scoping

The project will include a new roof, roof drains, EIFS, windows,

exterior doors, and exterior lighting. Design


Construction


2,292,300 Scoping

Phase four would construct a new access point from the end of

Plack Road, creating direct access to the park from suburban

North Pole and constructing new ice fishing huts. Design


Construction


2,200,000 Scoping

Design


Construction


Phase VThis phase builds the new road extension from the main South

Lathrop Street to the west of the park, north of the motorized

boat launch. This road would provide the infrastructure

needed to accommodate amenities as identified by the master

plan, which included campgrounds and equestrian trails.


3,000,000 Scoping

Design


Construction


Phase VIThis phase includes everything from road resurfacing,

additional restrooms, trails, gates, and a campground. The

campground would serve as a revenue generator for the

Borough. Gates are critical for limiting access to restricted

areas, road resurfacing will be important for maintenance of

the park infrastructure, and trails were desired for additional

recreation opportunities in the park.


418



Summary


40,000

800,000

4,920,189

0 0 0 0 0 0 0 0 5,760,189

30,000

625,000

3,390,746

0 0 0 0 0 0 0 0 4,045,746

15,000

325,000

1,952,300

0 0 0 0 0 0 0 0 2,292,300

15,000

300,000

1,885,000

0 0 0 0 0 0 0 0 2,200,000

20,000

425,000

2,555,000

0 0 0 0 0 0 0 0 3,000,000

419



Summary


Estimated

cost

Project


1,250,000 Scoping Chena Lake Area Revitalization Phase V BY

BY

BY

0 0

Chena Lake Area Revitalization Phase VI

BY

BY

BY

0 0

Weeks Field Park at Noel Wien Library BY

BY

BY

0 0

North Pole Community Library Expansion BY

BY

BY

0 0

Transit Center Improvements

BY

BY

0 0

1,053,000 Scoping

Phase five would add electrical hookups to the campgrounds

and head bolt heaters at winter parking areas.Design


Construction


8,100,000 Scoping

Phase six would result in a Central Lodge Facility that could

host the parks office, restrooms, rental facility, and could serve

as a year-round event rental location similar to the Birch Hill

Ski Building.

Design


Construction


1,206,000 Scoping

The project would add public outdoor space to the Noel Wien

Library grounds to include a covered shelter/pavilion, a plaza,

an accessible play area, and increased surfaced space. The

project should also have a high emphasis on accessibility and

areas for seating.

Design


Construction


2,000,000 Scoping

The project would result in an addition to the North Pole

Library, creating a new community resource for government

meetings, events, outreach, and classes, and to provide

additional evacuation space for nearby school facilities. The

project would add to the North Pole Library by creating new

and separate public access that can be controlled. Additions

would include a kitchen, restroom, and additional meeting

space.

Design


Construction


250,000 Scoping

The Max C. Lyon Transit Center was constructed in 2006. This

project would replace/repair interior finishes,

painting/refinishing interior and exterior surfaces, and repair

parking lot asphalt and striping at the Max C. Lyon Transit

Center.

Design


Construction


420



Summary


15,000

145,000

893,000

0 0 0 0 0 0 0 0 1,053,000

45,000

1,200,000

6,855,000

0 0 0 0 0 0 0 0 8,100,000

15,000

155,000

1,036,000

0 0 0 0 0 0 0 0 1,206,000

30,000

300,000

1,670,000

0 0 0 0 0 0 0 0 2,000,000

45,000

205,000

0 0 0 0 0 0 0 0 250,000

421



Summary


Estimated

cost

Project


1,250,000 Scoping Chena River Park BY

BY

BY

0 0

339,942,187 Program

Total Annual Totals 14,285,000 26,312,583

Revenue summary table by funding type and year Fund Description Code

FNSB General Fund GF 0 0

School District Facilities Maintenance Reserve SDFMR 0 0

FNSB CIP and Maintenance Reserve CIPMR 11,325,000 11,936,000

Transit Enterprise Fund TEF 1,250,000 2,601,000

Solid Waste Enterprise Fund SWEF 0 0

Bond funds BD 0 0

Federal Grant funds FG 500,000 11,675,583

State Grant funds SG 0 0

Other Grant funds OG 500,000 0

Donations or Gifts DG 710,000 100,000

Sponsorships SS 0 0

0 0

Beyond Year BY 0 0

Table total 14,285,000 26,312,583

Does it match Annual totals? TRUE TRUE

CIPMR CONTRIBUTION EACH YEAR 2/13/2020 22,056,723 11,869,683 12,000,000

CIPMR BALANCE 22,601,406 22,665,406


300,000 Scoping

The project would result in the development of a riverfront

park on the .75 acre lot used for the Airport Way DOT

intersection project. The project would result in emphasis on

green infrastructure, using riverbank stabilization, and

stormwater runoff elements. The Park will include passive and

active spaces with pedestrian facilities.

Design


Construction

422



Summary


20,000

45,000

235,000

0 0 0 0 0 0 0 0 300,000

26,449,200 9,001,916 2,270,000 11,390,000 6,302,400 10,099,000 7,635,000 7,780,000 218,417,088

2,375,000 0 0 0 0 0 0 0 0

0 0 25,000 0 0 0 0 0 0

20,974,200 8,231,916 2,245,000 11,190,000 5,302,400 9,099,000 7,470,000 6,780,000 7,365,221

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 750,000 0 0 1,000,000 1,000,000 0 0 0

0 0 0 0 0 0 0 0 0

3,100,000 0 0 0 0 0 0 1,000,000 0

0 20,000 0 200,000 0 0 165,000 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 211,051,867

26,449,200 9,001,916 2,270,000 11,390,000 6,302,400 10,099,000 7,635,000 7,780,000 218,417,088

TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE

12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 218,417,088

13,691,206 17,459,290 27,214,290 28,024,290 34,721,890 37,622,890 42,152,890 47,372,890

423




CONTRIBUTION TO CIP AND MAINTENANCE RESERVE

The CIP and Maintenance Reserve (CIPMR) is the repository to accumulate funds for projects included in the Capital Improvement Program. The CIP projects include such things as major maintenance, repairs, upgrades, renovation or rehabilitation, expansion, demolition, and new construction of Borough facilities. The FY 2021-22 Budget includes a contribution to the CIPMR of $12,006,660. EXPENDITURE SUMMARY

The source of funds and appropriation for the Contribution to the CIPMR are as follows:

Source of Funds Amount Transfer In from General Fund $12,006,660

Appropriation Category Amount Reserve Funds: CIPMR $12,006,660

424



Contribution to the CIP and Maintenance Reserve (CIPMR) Detailed Project Description

Contributions to Reserves

1. CIP and Maintenance Reserve (project total: $12,006,660). The CIP and Maintenance Reserve (CIPMR) was originally established in March 1999 as the Facilities Maintenance Reserve (FMR). The purpose of the CIPMR is to accumulate funds for projects included in the Capital Improvement Program. Those projects include major maintenance, repairs, upgrades, renovation or rehabilitation, expansion, demolition, and new construction of areawide Borough facilities. FNSBC 7.12.020 D. requires each recommended budget to include a contribution to the CIPMR of at least ten percent of the estimate of areawide current tax revenue included in that budget. That amount equaled $12,006,657 for the Mayor’s FY 2021-22 Recommended Budget. Expenditure of CIPMR funds must be made by an appropriating ordinance.

425


Capital Improvement Program (CIP) and Contribution to CIP and Maintenance Reserve (CIPMR)

Total LocalTotal General Funding

Description Cost Fund Sources

$12,006,660 $12,006,660 $12,006,660

Total All Funds: $12,006,660

Contribution to ReserveAppropriations by Funding Source

Capital Improvement Program and Maintenance Reserve (CIPMR) $12,006,660 $12,006,660 $12,006,660

426

Capital Improvement Program (CIP) and Contribution to CIP and Maintenance Reserve (CIPMR) Summary

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22




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 - - - - - - Subtotal: - - - - - -



GRAND TOTAL: 7,461,635 10,058,910 9,000,000 9,000,000 12,006,660 12,006,660

427



Capital Budget for the Capital Improvement Program (CIP)

Summary GOAL The goal of the Capital Budget for the CIP is to provide funding for this budget year’s Capital Improvement Program projects. The CIP and CIPMR tab in this budget document contains the following useful items related to the CIP:

• the “Capital Improvement Program Requirements”, • the “Capital Improvement Program Process”, • the entire ten-year Capital Improvement Program, and • the general fund’s contribution to the CIP and Maintenance Reserve (CIPMR) which is the primary

funding source for the CIP. EXPENDITURE SUMMARY The projects in the Capital Budget for the CIP are funded from various sources. The purpose of this section is to describe the projects, recognize the funding sources, and provide for appropriations to the proper funds. The CIP includes federal, State, and other grants, but those sources of funds are not appropriated in the annual budget process. Rather federal, State, and other grants will be brought forward to the Assembly in separate appropriating ordinances as the grants are awarded or otherwise become available to the Borough.

Source of Funds Amount Transfer In from CIP Maintenance Reserve $11,936,000 $11,936,000

The Capital Improvement Program projects for this budget year are as follows. The dollar amounts below exclude federal, State, and other grants. These project appropriations are to be recorded and accounted for on the Borough’s books using the most suitable fund(s) and methods, and are expected to be made to the Multi-Year General Subfund, the Capital Projects Funds, and/or the Transit Enterprise Projects Fund. Project descriptions are on the following pages, along with project phases provided for informational purposes.

CIP Project Amount John Weaver Memorial Skatepark Renovation $965,000 Transit Garage Phase II 0 Animal Shelter Replacement 2,000,000 Wescott Pool Repairs 5,250,000 South Cushman Rifle Range Safety Improvements 1,000,000 Small Park Replacement Program 300,000 Noel Wien Library Upgrades and Repairs 1,320,000 South Davis Softball Consolidation 215,000 Veteran’s Park Renovation 725,000 Tanana Lakes Master Plan Implementation Phase I 161,000 $11,936,000

429


Capital Budget for theCapital Improvement Program (CIP)

Detailed Project Descriptions

Estimated cost Project Description Fund Code Phase FY22

John Weaver Memorial Skatepark Renovation

CIPMR 965,000

DG 100,000 *

1,065,000

Transit Garage Phase II

FG 10,403,343

10,403,343

Animal Shelter Replacement CIPMR 2,000,000

2,000,000

Westcott Pool Repairs

CIPMR 5,250,000

5,250,000

South Cushman Rifle Range Safety Improvements

CIPMR 200,000

FG 1,272,240

CIPMR 800,000

2,272,240

*

Below are this year's budgets for the Capital Improvement Program (CIP) projects. The CIP includes federal, State,and other grants, but those sources of funds are not appropriated in the annual budget process. Rather federal, State,and other grants are brought forward to the Assembly in separate appropriating ordinances as the grants are awardedor otherwise become available to the Borough. Amounts shown in green are the amounts being appropriated in thisyear's budget. The project Phase column is provided for informational purposes only.

In the FY 2021 Capital Improvement Program (CIP), the John Weaver Memorial Skatepark Renovation project was to be funded in FY21with $185,000 from the CIPMR (Capital Improvement Program and Maintenance Reserve), $765,000 of other grants (OG), and $300,000 ofdonations or gifts (DG). The $185,000 of CIPMR funding and the $300,000 of DG funding were appropriated in Ordinance No. 2020-20-1B.In the FY 2022 CIP, the $1,065,000 construction phase (OG and DG funding) is moved to FY22 and the funding sources are changed to$965,000 from the CIPMR and $100,000 of donations or gifts (DG).

Phase II of the Transit Garage project includes expansion of the Phase I Transit

Garage project to include additional maintenance facilities, warm storage,

administrative offices, and CNG fueling. The Phase I project scope included the

facility design and construction of the maintenance bays. Phase II would fund

construction of the remaining items. Not reflected in the FY22 funding needs

projection is the Phase II project match, which was awarded by the Assembly in

2018 in the amount of $2,601,000. The $10,403,343 Federal Grant amoount was

awarded to the FNSB by the FTA in FY21 and as of 4/1/2021 has not been

appropriated.

11,653,343

The project will upgrade the FNSB Rifle Range (the Range) to increase area safety,

provide ADA access and restroom facilities, and improve the cleanliness and

usability of the Range. Earthen berms will be constructed on either side of the

Range to protect from errant gunfire, and the end berm will be built up to prevent

stray projectiles from entering the Tanana River Corridor. An additional berm will

be constructed down the center of the firing area to facilitate Range reservations

and classes. A concrete vault toilet and dumpster will be constructed behind safety

berms in the parking lot area. ADA accessible parking, paths, and shooting rests will

be added. The covered shooting areas will be reconstructed to meet modern

standards and repair damage.

Project Total



Construction

Design

2,292,240

ConstructionThis project would address deficiencies identified in the January 22, 2018 Building

Condition Inventory Survey that have not been addressed. This includes

repairs/replacement of below grade drains outside the building footprint,

mechanical and electrical upgrades, converting to LED lighting (in locations not

already converted, such as above the pool), structural components, deck drains,

and other deficiencies in the condition survey.

Construction


6,000,000

17,000,000

Design

Reconstruct 8,000-10,000 square feet of the park to add a variety of features

including but not be limited to large bowls, pump tracks, half-pipes, improved

landscaping, and features for beginner to advanced users.

Construction

The existing animal shelter was constructed in 1974. This facility no longer meets

the operational needs of the Animal Control Division and contributes to a

considerable workload for the Facilities Maintenance Division. This project will

construct a new facility on a new site to meet current and future needs.

11,653,343

1,250,000


430


Capital Budget for theCapital Improvement Program (CIP)

Detailed Project Descriptions

Estimated cost Project Description Fund Code Phase FY22

1,250,000 Small Park Replacement Program

CIPMR 300,000

300,000

Noel Wien Library Upgrades and Repairs

CIPMR 20,000

CIPMR 1,300,000

1,320,000

South Davis Softball Consolidation

CIPMR 15,000

CIPMR 200,000

215,000

Veteran's Park Renovation

CIPMR 725,000

725,000

Tanana Lakes Master Plan Implementation Phase I

CIPMR 161,000 ^

161,000

347,834,604 Annual Total 23,711,583Program Total

^

Fund Description Code

FNSB CIP and Maintenance Reserve CIPMR 11,936,000

Federal Grant funds FG 11,675,583

Donations or Gifts DG 100,000Table total 23,711,583

Does it match Annual total? TRUE

CIPMR CONTRIBUTION EACH YEAR 2/13/2020 22,056,723 11,000,000CIPMR BALANCE 18,795,723

Implement the suggested recommendations in the Quality Metrics Report in

support of the space redesign project. The project would also include major

maintenance aspects such as parking lot resurfacing and striping, replacement of

carpeting, fixtures and bookshelves, remodeling of public toilet rooms and security

upgrades.

10,775,000

Scoping

Design

Construction


Design and construction are being done by outside agencies. The project here includes only the Borough's remaining match to completePhase I.


Scoping

1,393,200 The project would add two fields and associated amenities to the west of the

current girls’ softball complex in South Davis Park area. Improvements would

include ADA accessible parking and a central plaza for food truck parking with

electrical hookups. Design

Revenue summary table by funding type and year

Phase one provides the Northlake Lane road connection to the new South Lathrop

Street Extension. This includes power from the levee into the park, intersection

lighting, and vehicle plug‐ins at the non‐motorized boat launch. This phase is

critical to complete the infrastructure network of the park and provide power,

enhancing the usability of the existing resources.

3,000,000 This program would be an annual dedicated stream of capital funding that would

go into a multiyear capital fund for replacement of Borough-listed parks, as

funding allows. It would include new accessible playground, paths & parking,

picnic area, new trees, new sign, fencing, restrooms, picnic shelters, and ADA

accessibility to include design. Parks included in the funding shall be limited to the

following 23 parks: Allridge, Aurora, Bluebell, Chena Kiwanis, Chena Lake,

Fahrenkamp, FLRA, Fun Time, Gilliam, Graehl, Growden, Hamilton Acres, Kendall,

Kiana, Kiwanis, Mercier, Midnight Sun Lions, Morning Star, Myrtle Thomas,

Nussbaumer, Slaterville, Snedden, South Fairbanks.


835,000 The project would replace the gazebo, install a new plaza, replace aging trees,

improve landscaping, add accessible paths, making the park accessible from the

street and meet ADA requirements.

Construction


Construction


161,000

431

I

I I

I I

Capital Buget for the Capital Improvement Program (CIP) Summary

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22




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 - - - - - - Subtotal: - - - - - -

Grants Match, Indirect, Awaiting Budget - - - 11,325,000 11,936,000 11,936,000


GRAND TOTAL: - - - 11,325,000 11,936,000 11,936,000

432

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.

433


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

FAST-FHWA FFY21-22 UPWP

FFY22 ONLYAlaska DOT/PF -

FHWA

Fairbanks Area Surface Transporation (FAST)

Planning10/01/21- 09/30/22 57,674 5,152 5,152 62,826 5,243 57,583 62,826

Community Planning

Managing Floodplain

Development Training Grants (2

@ $1,700)Alaska DCCED -

FEMA Education07/01/21- 06/30/22 3,400 3,400 3,400 3,400

Digital Services

FAST-FHWA FFY21-22 UPWP

FFY22 ONLYAlaska DOT/PF -

FHWA


Planning10/01/21- 09/30/22 24,717 3,435 3,435 28,152 2,247 25,905 28,152

Financial Services

Human Services Community

Matching Grant (HSCMG) Alaska DHSS

Social Service funding for local non-profits agency

07/01/21- 06/30/22 273,105 117,046 117,046 390,151 13,005 377,146 390,151

Library ServicesPublic Library

Assistance Alaska DEED Library Projects07/01/21- 06/30/22 21,000 - 21,000 - 21,000 21,000

TOTAL OPERATING GRANTS IN SPECIAL REVENUE FUNDS: 379,896$ 125,633$ -$ -$ -$ 125,633$ 505,529 20,495$ 485,034$ 505,529$

Affected Department


General Fund



Transportation FAST-FTA

CY21Alaska DOT/PF -

FTA


Planning07/01/21- 06/30/22 96,002 24,001 24,001 120,003 120,003 120,003

TransportationTransit Grant FTA §

5307 Alaska DOT/PFFTA Operating

Assistance07/01/21- 06/30/22 1,042,116 1,042,116 1,042,116 2,084,232 2,084,232 2,084,232

TransportationTransit Grant FTA §

5307 Alaska DOT/PFFTA Capital Purchase

Assistance07/01/21- 06/30/22 330,607 66,121 66,121 396,728 396,728 396,728

TOTAL OPERATING GRANTS IN ENTERPRISE FUNDS: 1,468,725$ -$ -$ 1,132,238$ -$ 1,132,238$ 2,600,963$ -$ 2,600,963$ 2,600,963$

Affected Department


General Fund



Emergency Operations

Emergency Management

Performance Grant (EMPG)

U.S. Dept. of Homeland Security

passed through Alaska DMVA

Reimbursement of Eligible Emergency Operations Costs

07/01/21- 06/30/22 160,000 160,000 160,000 160,000 - 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: 2,008,621$ 125,633$ -$ 1,132,238$ 160,000$ 1,417,871$ 3,266,492$ 20,495$ 3,245,997$ 3,266,492$

NON-AREAWIDE 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

SPECIAL REVENUE FUND OPERATING GRANTS REVENUE BUDGET EXPENDITURE BUDGET




Match *


Match

434


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 07/01/21-

Mayor's Office Other Contractual Destination Marketing 06/30/22 650,000 - 650,000 650,000 650,000

Fairbanks Economic Development Corporation * 07/01/21- Mayor's Office Other Contractual Combined Operations and Project Funding 06/30/22 350,000 350,000 - 350,000 350,000

07/01/21- Mayor's Office Other Contractual City of Fairbanks Community Services Patrol 06/30/22 25,000 25,000 25,000 25,000

07/01/21- Mayor's Office Other Contractual KUAC- Public Radio 06/30/22 20,000 20,000 20,000 20,000

07/01/21- Mayor's Office Other Contractual City of North Pole Economic Development 06/30/22 10,000 10,000 10,000 10,000

Parks and Recreation Fairbanks Arts Association 07/01/21- Administration Other Contractual Cultural Activities 06/30/22 50,000 50,000 50,000 50,000 Public Works Fairbanks Litter Patrol 07/01/21-

Solid Waste Collection Other Contractual Community Services 06/30/22 42,000 42,000 42,000 42,000 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: 1,347,000$ 655,000$ -$ 650,000$ 42,000$ 1,347,000$ 1,347,000$

APPROPRIATED IN THE FINANCIAL SERVICES GENERAL FUND APPROPRIATION

Financial Services Local Match to the State 07/01/21- Health & Social Services Other Contractual Human Services Community Matching Grant 06/30/22 117,046 115,351 115,351 115,351

APPROPRIATED IN THE PUBLIC WORKS SOLID WASTE DISPOSAL ENTERPRISE FUND APPROPRIATION

Public Works Fairbanks Youth Litter Patrol 07/01/21- Solid Waste Disposal Other Contractual Services at the Solid Waste Disposal Facility 06/30/22 13,000 13,000 13,000 13,000

TOTAL GRANTS FUNDED BY THE BOROUGH 1,477,046$

* Funds are appropriated contingent upon a 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 EXPENDITURE BUDGET

Description

REVENUE BUDGET

435


Grant Programs Funded By and Through the Borough

Grants 1

Solid Solid Hotel- Total Federal /Non- Non- Waste Waste Motel Local State

Affected Grant Programs General Areawide Depart- Collection Disposal Tax Funding FundingDepartment Funded by the Borough Fund Fund mental Fund Fund Fund Sources Sources

Fairbanks Convention and Visitors Bureau DBA explore FairbanksDestination Marketing

Fairbanks Economic Development CorporationCombined Operations and Projects FundingCity of Fairbanks - Community Services PatrolKUACPublic Radio

City of North Pole

Economic Development 10,000

Mayor's Office Fairbanks Arts Association Cultural Activities 50,000 50,000 0Fairbanks Youth Litter Patrol Community-Wide & Landfill ServicesVarious Non-Profit Entities FY22 H&SS Match Assistance Grants (MAG)

Financial Services/H&SS

Various Non-Profit EntitiesFY22 Human Services Community Matching Grant, Local Match 117,046 117,046 273,105

Budget2

Various Non-Profit Entities FY22 State Community Assistance for Unincorporated Communities *

$1,122,046 $0 $0 $42,000 $13,000 $650,000

$1,827,046 $273,105

* This appropriation is contingent upon receipt of the funds from the State of Aaska. See Section 7 of the appropriation ordinance.

Grants 1


Affected Grant Programs General Areawide Depart- Collection Collection Tax Funding FundingDepartment Funded by the Borough Fund Fund mental Fund Fund Fund Sources Sources

Fairbanks Convention and Visitors Bureau DBA explore FairbanksDestination MarketingFairbanks Economic Development CorporationEconomic Development 315,000 350,000 0

City of Fairbanks - CommunityServices Patrol KUACPublic Radio

City of North Pole

Economic Development 10,000

Mayor's Office Fairbanks Arts Association Cultural Activities 50,000 50,000 0

Fairbanks Youth Litter Patrol Community-Wide & Landfill Services

Mayor's Office / Economic

Development

Mayor's Office 0

0

Mayor's Office 42,000

10,000

650,000$263,750 913,750

20,000 20,000

Mayor's Office

Mayor's Office

13,000 55,000

FY 2021

Mayor/Economic Development

Mayor's Office

25,000

Appropriations by Local Funding Source

FY 2022

Total FY 2022 Grant Program Funds:


Mayor's Office / Economic

Development

200,000 200,000

Mayor's Office 25,000

0

25,000 0

20,000 0

350,000

1,000,000 $0

0

0

42,000 0

10,000

*

13,000

0

55,000

$0

0

0

35,000

25,000

Mayor's Office

$350,000 650,000

20,000Mayor's Office /

Economic Development

Mayor's Office

350,000

Non-Departmental/General Fund2


436



Grants 1



FY18 H&SS Match Assistance Grants (MAGS) Interior Aids Association(FY20 Round 3)

FY19 H&SS Match Assistance Grants (MAGS) Alaska Center for Resource Families(FY21 Round 1)Resource Family Training

FY20 H&SS Match Assistance Grants (MAGS)

Interior Aids Association(FY20 Round 3)

Love INC(FY20 Round 3)

Northern Hope Center(FY20 Round 3)Northern Hope CenterAlaska Center for Resource Families(FY21 Round 1)Resource Family TrainingInterior Alaska Center for Non-Violent Living(FY21 Round 1)Emergency Shelter & AssistanceResource Center for Parents & Children(FY21 Round 1)Famiily ReunificationResource Center for Parents & Children(FY21 Round 1)Famiily SupportFairbanks Resource Agency(FY21 Round 1)Family Caregiver Support

FY21 Match Assistance Grant Funds (MAGS) Social Services

Fairbanks Resource Agency(FY21 Round 1)Family Caregiver SupportFairbanks Resource Agency(FY21 Round 1)Adult Day Center

Unallocated as of 1/31/20FY21 Human Services Community Matching Grant (FY21 HSCMG): Alaska Legal Services Corp.Individual & Family LegalCrisis projectAlzheimer's of AlaskaAlzheimer's Disease & RelatedDementia Education & Support

FY21 H&SS Match Assistance Grants (MAGS)

175,304 175,304 0

9,150 9,150 0

Financial Services/H&SS 15,546 15,546 0

6,000 0

Financial Services/H&SS 304 304 0

0


0


25,000


5,000 0


20,000

9,310

25,000

25,000

9,310Financial

Services/H&SS

25,000

6,000


FY 2021 cont'd








20,6909,310

20,690


5,000

20,000 0

9,310

437



Grants 1



FY21 Human Services Community Matching Grant (FY21 HSCMG) cont'd: Big Brothers/Big SistersBig Brothers Big SistersMentoring ProgramsBoys & Girls Club of AKBoys & Girls Club of theTanana ValleyFairbanks Community Food BankFoodbank WarehouseInterior Aids AssociationProject Special Delivery

Interior Community Health ClinicAccess to Affordable Preventative & Primary Health CareLiteracy CouncilAdult Literacy ProgramLove in the Name of ChristClearinghouse ProgramNorth Star Council on AgingMeals on Wheels

Northern Hope CenterMental Health Drop-In CenterResource Center for Parnets & ChildrenStevie's Place

$851,471 $315,000 $0 $42,000 $13,000 $650,000

$1,871,471 $248,083

1 Grants


FY 2021 cont'd


9,311

9,310

9,311

9,310

9,310 20,690

9,503 20,497

9,311 20,689

9,311

20,689

20,690

Financial Services/H&SS 9,311


20,689

9,310

9,310

9,310

20,689

20,6909,310

Financial Services/H&SS 9,311

9,310

Total FY 2021 Program Funds:



9,311

9,503



20,6909,310



9,311

20,690

9,310

The amounts in the far right-hand column labeled "Grants - Federal/State Funding Sources" include grant funds awardeddirectly to the Borough, or through the Borough as a conduit, and does not include amounts awarded directly to otherorganizations that the Borough is matching.

438

Recurring Grant Programs Funded by the Borough Summary

2018/19 2019/20 2020/21 2020/21 2021/22 2021/22




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 1,460,000 1,559,000 797,000 797,000 797,000 797,000 Subtotal: 1,460,000 1,559,000 797,000 797,000 797,000 797,000

Grants Match, Indirect, Awaiting Budget 600,000 600,000 813,750 813,750 900,000 550,000


GRAND TOTAL: 2,060,000 2,159,000 1,610,750 1,610,750 1,697,000 1,347,000

439


INTERFUND

CHARGES

INTERFUND CHARGES

FY 2021–2022

441


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

AppropriatedGeneral Fund General Government Non-departmental 58,290 - - -General Fund Mayor's Office Mayor 430,170 - - -General Fund Other Borough Administration Mayor 91,120 427,230 - 101,970General Fund Economic Development Areawide Mayor 70,770 - - -General Fund Assembly Assembly 358,260 197,430 - 98,020General Fund Clerk's Office Assembly 278,530 - - -General Fund Elections Assembly 78,070 - - -General Fund Records Management Assembly 191,230 - - -General Fund Law Law 307,400 1,742,210 - 124,940General Fund DS Administration Digital Services 124,920 - - -General Fund Information Integration Digital Services 265,820 2,119,030 - 68,950General Fund Network Operations Digital Services 296,780 2,364,520 408,080General Fund Technology Support - Computers Digital Services 339,780 2,212,300 - 376,640General Fund Geographic Information Services Digital Services 204,220 874,040 - 188,990General Fund FS Administration Financial Services 98,980 31,450 - -General Fund General Accounting Financial Services 566,300 2,515,250 - 499,960General Fund Grants Accounting Financial Services 88,680 416,240 - 35,680General Fund Treasury/ Budget Financial Services 962,460 2,364,620 - 381,470General Fund T/B Tax Foreclosures Financial Services 144,650 - - -General Fund Health and Social Services Financial Services 44,730 - - -General Fund Assessing Assessing 1,451,260 - - -General Fund Land Management /Natural Res Mgmt Mayor 238,430 - - -General Fund PW Administration Public Works 221,310 198,900 - 135,690General Fund Design and Construction Public Works 479,410 1,577,490 - 154,860General Fund Facilities Maintenance Public Works 1,211,560 9,518,570 - 1,436,060General Fund Rural Services Public Works 200,550 921,410 - 403,370General Fund LS Administration Library Services 151,160 - - -General Fund Automated Services Library Services - - - -General Fund Community Services-Public Services Library Services - - - -General Fund Collection Services (BK4219) Library Services 439,330 - - -General Fund Community Services Library Services 1,812,770 - - -General Fund Circulation/Bookmobile Library Services 312,290 - - -General Fund CP Administration Community Planning 250,000 - - -General Fund Planning and Zoning Community Planning 566,870 - - -General Fund Community Research Community Planning - - - -General Fund Platting and Mapping Community Planning 245,890 - - -General Fund P&R Administration Parks & Recreation 238,400General Fund Recreation Parks & Recreation 3,242,680 - - -General Fund Riverside/Pioneer Park Parks & Recreation 1,405,180 - - -General Fund Parks Maintenance Parks & Recreation 1,116,930 - - -General Fund Aquatics Parks & Recreation - - - -General Fund Riverside/Carlson Center Parks & Recreation 1,320,950 - - -General Fund Animal Control Emergency Operations 1,231,900 - - -General Fund GS Administration General Services 138,940 - - -General Fund GS - Departmental Copiers General Services - - - -General Fund Purchasing General Services 203,520 750,730 - 99,190General Fund General Support Services General Services 141,090 1,006,630 - 193,150General Fund Juanita Helms Admin Center General Services 1,197,260 1,603,750 - 5,900General Fund Motor Pool Vehicles General Services 1,980 36,060 - -

442


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

AppropriatedGeneral Fund Personnel/ Payroll Human Resources 647,130 1,684,890 - 326,460General Fund Risk Management Human Resources 791,110 4,221,410 - 2,754,870911 Fund 911 - 911 Fund Emergency Operations 120,390 - 120,410 -Non-Areawide Economic Development - NAW Fund Mayor - - - -Non-Areawide Emergency Management - NAW Fund Emergency Operations 668,740 322,840 668,750 109,130 Non-Areawide Emerg Med Svcs - NAW Fund Emergency Operations 119,480 - 119,480 -SW Collec Distr Solid Waste Collections - SWCD Fund Public Works 415,810 - 415,810 -Debt Service Debt Service-AW - DS Fund 156,690 - - -Transit Enterprise TR Administration - Transit E Fund Transportation 268,910 - 268,910 -Transit Enterprise Air Quality - Transit E Fund Transportation 334,130 - 334,130 -Transit Enterprise Transit Operations - Transit E Fund Transportation 772,250 - 772,250 -Transit Enterprise Van Tran - Transit E Fund Transportation 121,260 - 121,260 -Transit Enterprise Vehicle Fleet Maint - Transit E Fund Transportation 433,470 - 433,470 -SW Disposal Entpr Solid Waste Disposal - SWD E Fund Public Works 1,025,550 - 1,025,540 -SW Disposal Entpr Houshold Haz Waste - SWD E Fund Public Works 257,540 - 257,550 -Veh/Equ Fleet IS Vehicle Equipment Fleet - IS Fund Transportation 32,860 - 32,860 -Various Proj Fds Locally Funded Projects (ONESolution) 295,050 - - -Bond Cap Prj Fd Bond Funded Projects 224,210 - - -IGU Compon Unit Interior Gas Utility 2,170 - - -

Subtotal calculated and appropriated in operating budget 29,507,570 37,107,000 4,570,420 7,903,380

Appropriated in other budgets:SD Compon Unit School District (Contr to SD) 3,704,830 - 2,425,040 -Various Proj Fds Grant Funded Projects 1,945,290 - 166,740 -Service Area Fire Service Areas 505,520 - 109,130 -Service Area Road/Other Service Areas 1,443,790 - 632,050 -

Subtotal calculated and appropriated in other budgets 7,599,430 - 3,332,960 -

Total calculated and total appropriated 37,107,000 37,107,000 7,903,380 7,903,380

Portions of cost pools that are NOT allocated:General Fund Rural Svc Charges not allocated Public Works - - Non-Areawide Emerg Mgt Charges not allocated Emergency Operations 1,171,720 1,171,720

1,171,720 1,171,720 Ties to IGCP W/S totals 38,278,720 38,278,720

Notes:Charges from Admin divisions to subordinate divisions are shown above (as calculated and appropriated) only if they cross funds.

443

FY 2021-2022 Budget FY 2021-2022 BudgetFairbanks North Star Borough Fairbanks North Star Borough

Intragovernmental Cost Plan (IGCP) Intragovernmental Cost Plan (IGCP)

SPECIAL REVENUE FUNDS ENTERPRISE FUNDSNON-AREAWIDE

COST POOLSEMERG

MANAGEMT

EMERG MEDICAL

SERVICES 911

SOLID WASTE

COLLECTION DISTRICT TRANSIT

CARLSON CENTER

SOLID WASTE

DISPOSAL

Other Borough Administration 2,800 10,650 3,840 32,220 20,060 - 21,640 Treasury/ Budget 10,480 39,860 14,350 120,540 75,050 - 80,950 External Audit/Assembly 650 2,480 890 7,500 4,670 - 5,030 Support Services (mail, reproduction) 10,920 2,210 8,470 8,150 111,150 - 50,450 Personnel/ Payroll 18,460 3,730 14,310 13,770 187,870 - 85,270 General Accounting 22,790 13,060 9,950 24,500 220,320 - 114,280 Purchasing 11,920 2,150 6,440 950 23,120 - 26,450 Department of Law 23,130 24,780 23,130 3,300 46,260 - - Information Integration 19,130 1,350 1,420 1,420 32,560 - 11,290 Network Operations 162,100 3,130 5,050 24,380 167,260 - 45,270 Technology Support - Computers 131,030 5,820 5,210 26,380 156,920 - 50,700 Geographic Information Services 131,270 - 4,330 - 31,970 - 13,070 Risk Management 14,700 1,290 4,460 6,180 201,890 - 110,680 Grants Accounting - - - - - - - Rural Services - - - - - - - Emergency Management- NAW Fund - - - - - - - Design and Construction 7,290 - - 22,770 36,430 - 10,930 Facilities Maintenance 102,080 8,970 12,660 109,300 614,490 - 585,050 Juanita Helms Admin Center (BAC) - - 5,900 - - - - Motor Pool Vehicles - - - - - - - Administration Divisions - - - 14,450 - - 72,030 Total Charges from Cost Pools 668,750 119,480 120,410 415,810 1,930,020 - 1,283,090

Adjustment to Charges: Less current agreements to adjust cost pool charges Less grant indirect charges waived or limited Less general fund charges not allocatedTotal IGCP Charges Appropriated 668,750 119,480 120,410 415,810 1,930,020 - 1,283,090

General Fund IGCP Revenue 668,750 119,480 120,410 415,810 1,930,020 - 1,283,090 Non-Areawide Fund IGCP Revenue

Total IGCP Revenue 668,750 119,480 120,410 415,810 1,930,020 - 1,283,090

444


Intragovernmental Cost Plan (IGCP)FOR BUDGET APPROPRIATED AND NON-APPROPRIATED REPORT

INTERNAL SERVICE AREA FUNDS COMPONENTSERVICE 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 - 32,740 14,600 50,880 - 237,800 427,230 Treasury/ Budget - 122,480 54,640 190,360 622,400 1,033,510 2,364,620 External Audit/Assembly - 7,620 3,400 37,490 72,100 55,600 197,430 Support Services (mail, reproduction) - - - 21,050 - 794,230 1,006,630 Personnel/ Payroll - - - 35,580 - 1,325,900 1,684,890 General Accounting 28,570 1,500 144,030 40,130 - 1,896,120 2,515,250 Purchasing 4,290 480 38,610 81,270 - 555,050 750,730 Department of Law - 16,520 9,910 - 16,520 1,578,660 1,742,210 Information Integration - 1,350 4,060 - - 2,046,450 2,119,030 Network Operations - - - 10,340 - $1,946,990 2,364,520 Technology Support - Computers - - - 6,820 - $1,829,420 2,212,300 Geographic Information Services - - - 97,460 - 595,940 874,040 Risk Management - - 140,700 13,280 2,895,580 832,650 4,221,410 Grants Accounting - - - 416,240 - - 416,240 Rural Services - - 921,410 - - - 921,410 Emergency Management- NAW Fund - 322,840 - - - 1,171,720 1,494,560 Design and Construction - - - 903,500 28,230 568,340 1,577,490 Facilities Maintenance - - - 40,910 70,000 7,975,110 9,518,570 Juanita Helms Admin Center (BAC) - - - - - 1,597,850 1,603,750 Motor Pool Vehicles - - - - - 36,060 36,060 Administration Divisions - - 112,420 - - 31,450 230,350 Total Charges from Cost Pools 32,860 505,530 1,443,780 1,945,310 3,704,830 26,108,850 38,278,720

Adjustment to Charges: Less current agreements to adjust cost pool charges (396,400) (811,730) (1,279,790) (2,487,920) Less grant indirect charges waived or limited (1,778,570) (1,778,570) Less general fund charges not allocated (26,108,850) (26,108,850) Total IGCP Charges Appropriated 32,860 109,130 632,050 166,740 2,425,040 - 7,903,380

(1) (2)General Fund IGCP Revenue 32,860 - 632,050 166,740 2,425,040 - 7,794,250 Non-Areawide Fund IGCP Revenue 109,130 109,130

Total IGCP Revenue 32,860 109,130 632,050 166,740 2,425,040 - 7,903,380

(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

445


Intragovernmental Cost Plan (IGCP) History of Appropriated Expenditures

Fund Name Budget Unit Department 2019/20 Actual

2020/21 Approved

2020/21 Revised

2021/22 Recommended

2021/22 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 Community 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

446


Intragovernmental Cost Plan (IGCP) History of Appropriated Expenditures

Fund Name Budget Unit Department 2019/20 Actual

2020/21 Approved

2020/21 Revised

2021/22 Recommended

2021/22 Approved

General Fund GS Administration Generl Svc

General Fund Purchasing Generl Svc

General Fund Departmental Copiers 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 93,468 125,680 125,680 120,410 120,410

Non-Areawide Econ Devel - NAW Fund Mayor -

Non-Areawide Emerg Management-NAW Fund Emerg Oper 571,735 631,470 631,470 668,750 668,750

Non-Areawide Emerg Med Svcs - NAW Fund Emerg Oper 95,149 104,290 104,290 119,480 119,480

SW Collec Distr SW Collections - SWCD Fund Public Wks 219,456 388,350 388,350 415,810 415,810

SW Disposal Solid Waste Disposal- SWD E Fd Public Wks 904,612 995,930 995,930 1,025,550 1,025,550

SW Disposal Houshold Haz Waste- SWD E Fd Public Wks 199,319 272,630 272,630 257,540 257,540

Debt Service Debt Service-AW - DS Fund

Debt Service Debt Service-NAW - DS Fund

Transit Entpr Administration - T E Fund Transportn 117,655 166,260 166,260 268,910 268,910

Transit Entpr Air Quality-T E Fund Transportn 218,311 325,580 325,580 334,130 334,130

Transit Entpr Transit Operations - T E Fund Transportn 351,871 656,900 656,900 772,250 772,250

Transit Entpr Van Tran - Transit E Fund Transportn 110,627 140,280 140,280 121,260 121,260

Transit Entpr Vehicle Fleet Maint. Transportn 335,558 470,620 470,620 433,470 433,470

Land Enterprise Land Mgmt - Land E Fund Land Mgt

Carlson Ctr Entpr Carlson Center-CAC E Fund Parks&Rec 995,624 870,040 870,040

Veh/Equ Fleet IS Vehicle Replacement-IS Fund Transportn 26,782 49,010 49,010 32,860 32,860

Various Proj Fds Locally Funded Projects

Bond Cap Prj Fd Bond Funded Projects

Subtotal interfund expenditures appropriated in operating budget: 4,240,167 5,197,040 5,197,040 4,570,420 4,570,420

Appropriated in other budgets:

SD Compon Unit School District (Contr to SD) 1,868,264 2,148,260 2,148,260 2,425,040 2,425,040

Various Proj Fds Grant Funded Projects 166,855 150,000 150,000 166,740 166,740

Service Area Fire Service Areas 102,292 106,656 106,656 109,130 109,130

Service Area Road/Other Service Areas 642,930 676,180 676,180 632,050 632,050

Subtotal interfund expenditures appropriated in other budgets: 2,780,341 3,081,096 3,081,096 3,332,960 3,332,960

Total interfund expenditures appropriated: $7,020,508 $8,278,136 $8,278,136 $7,903,380 $7,903,380

447


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

Information Integration

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 Operations Operations, maintenance, and support of computer hardware and associated software

number of networked computers

Technology Support Operations, maintenance, and support of computer hardware, multi-function devices and phones

number of networked devices and phones

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 Admin Division’s staff time

Note: A more detailed version of the cost pool profiles is available by request from the Financial Services Department.

448

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 2022 revenue is based on current invested balances and market conditions.

ROAD AND OTHER 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 2022 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.

449


Service Area Summary

2018/19 Actual

2019/20 Actual

2020/21 Approved

2020/21 Revised

2021/22 Recommended

2021/22 Approved

Expenditures

Road and Other Service Areas 4,616,547 4,439,702 5,041,880 5,041,880 4,951,680 4,951,680

Fire Service Areas 9,052,074 8,971,395 9,809,320 9,809,320 9,760,490 9,760,490

Sevice Areas - Differential Tax Zone 14,583 13,927 13,927 13,927 13,927 13,927 Total: 13,683,204 13,425,024 14,865,127 14,865,127 14,726,097 14,726,097

Road and Other Service Area

Service Fire Service DifferentialRevenue Areas Areas Tax Zone Total

Property Tax 4,947,540 9,757,990 13,927 14,719,457 Interest Earnings 4,140 2,500 6,640 Contribution from Fund Balance - - -

Total: 4,951,680 9,760,490 13,927 14,726,097

FY 2022 BUDGET

EXPENDITURE SUMMARY

450


Service AreasFire Service Area Budget Detail

CONT. TO

MULTI- YEAR CONT. TOOPERATING DIRECT CAPITAL and CAPITAL FUND TOTAL

FIRE SERVICE AREA EXPENDITURES AUDITS COST OUTLAY PROJECTS BALANCE APPROPRIATION

CHENA GOLDSTREAM 1,688,120 - - 22,561 - - 141,705 1,852,386ESTER VOLUNTEER 534,725 - - 6,065 - 27,000 7,558 575,348NORTH STAR 2,279,404 - - 26,036 - - 58,414 2,363,854STEESE VOLUNTEER 1,737,792 - - 21,728 - - 60,930 1,820,450UNIVERSITY 2,926,320 - - 32,740 - 100,000 265,969 3,325,029

TOTAL FIRE SERVICE AREAS 9,166,361 - - 109,130 - 127,000 534,576 9,937,067

CONT. FROM

INTEREST MISC. LEASE FUND TOTALFIRE SERVICE AREA PROPERTY TAX EARNINGS REVENUE FINANCING BALANCE REVENUES

CHENA GOLDSTREAM 1,852,236 150 - - 1,852,386ESTER VOLUNTEER 575,198 150 - - 575,348NORTH STAR 2,363,564 290 - - 2,363,854STEESE VOLUNTEER 1,820,220 230 - - 1,820,450UNIVERSITY 3,323,349 1,680 - - 3,325,029

TOTAL FIRE SERVICE AREAS 9,934,567 2,500 - - - 9,937,067

CONT. FROM

SERVICE TOTAL

FIRE SERVICE AREA AREA APPROPRIATION

ESTER VOLUNTEER 27,000 27,000

UNIVERSITY 65,000 65,000

UNIVERSITY 35,000 35,000

TOTAL FIRE SERVICE AREAS MUTLI-YEAR AND CAPITAL PROJECTS 127,000 127,000

Fire Hose Replacement

Fire Nozzle Replacement

Station 51 Septic Replacement

FIRE SERVICE AREA EXPENDITURES

FIRE SERVICE AREA REVENUES

Fire Service Area Multi-Year and Capital Projects

DESCRIPTION

451

I I I I I

I I


Service AreasRoad Service Area Budget Detail

SERVICE AREA REVENUES SERVICE AREA EXPENDITURES

PROPERTY STATE SHARED INTEREST CONTRIB. FROM TOTALROAD SERVICE AREA TAX REVENUE EARNED FUND BALANCE REVENUE

2 AIRWAY 15,840 0 20 0 15,8603 ARCTIC FOX 6,440 0 10 0 6,4504 AZTEC 56,260 0 50 0 56,3105 BALLAINE LAKE S & W 35,230 0 20 0 35,2506 BECKER RIDGE 150,070 0 30 0 150,1007 BIRCH HILL 177,530 0 210 0 177,7408 BLUEBIRD 9,670 0 20 0 9,6909 BORDA 38,420 0 70 0 38,490

10 BROOKSIDE 11,500 0 10 0 11,51011 CHENA HILLS 142,870 0 20 0 142,89012 CHENA MARINA 37,150 0 20 0 37,17013 CHENA POINT 146,350 0 90 0 146,44014 CHENA SPUR 58,460 0 50 0 58,51015 COLLEGE 528,360 0 810 0 529,17016 COLLEGE HILLS 33,010 0 10 0 33,02017 COOPER ESTATES 38,210 0 40 0 38,25018 CORDES DRIVE 32,810 0 10 0 32,82019 CRIPPLE CREEK 96,300 0 80 0 96,38020 DEEP FOREST 28,580 0 20 0 28,60021 DENALI VIEW 8,950 0 20 0 8,97022 DIANE 4,370 0 10 0 4,38023 DRAKE ESTATES 10,370 0 10 0 10,38024 EDANELLA HEIGHTS 54,600 0 30 0 54,63025 ESTER LUMP 42,350 0 30 0 42,38026 FAIRFIELDS 20,340 0 20 0 20,36027 FAIRHILL 14,730 0 10 0 14,74028 FAIRWEST 28,870 0 80 0 28,95029 GARDEN 64,510 0 110 0 64,62030 GOLDEN VALLEY 22,330 0 0 0 22,33031 GOLDSTREAM ALASKA 36,850 0 30 0 36,88032 GOLDSTREAM MOOSE CREEK 82,790 0 20 0 82,81033 GORDON 77,990 0 90 0 78,08034 GRANOLA ESTATES 9,810 0 10 0 9,82035 GRIEME ROAD 31,410 0 40 0 31,45036 HAYSTACK 56,040 0 10 0 56,05037 HERNING HILLS 34,480 0 20 0 34,50038 HORSESHOE DOWNS 31,550 0 10 0 31,56039 JENNIFER DRIVE 7,880 0 10 0 7,89040 JONES ROAD 88,070 0 50 0 88,12041 JOY 11,370 0 10 0 11,38042 KEENEY ROAD 2,620 0 0 0 2,62043 KENDALL 14,400 0 20 0 14,42044 KEYSTONE 24,460 0 10 0 24,47045 KRIS KRINGLE 19,470 0 30 0 19,50046 LAKLOEY HILL 62,950 0 50 0 63,00047 LEE LANE 3,470 0 10 0 3,48048 LOOSE MOOSE 8,020 0 0 0 8,02049 MARTIN 61,840 0 30 0 61,87050 MCCLOUD 38,800 0 30 0 38,83051 McGRATH ESTATES 89,220 0 60 0 89,28052 MELLOW WOOD 20,530 0 30 0 20,56053 MILLER HILL EXT. 84,750 0 50 0 84,80054 MOOSE CREEK ROAD 68,200 0 20 0 68,22055 MOOSE MEADOWS 103,140 0 100 0 103,24056 MOUNTAIN VIEW 31,990 0 40 0 32,030

*Includes Loan

452



SERVICE AREA EXPENDITURESCONTRIB. TO

OPERATING CAPITAL PROJ. CONTR. TO BOROUGH TOTALROAD SERVICE AREA EXPENDITURES LOAN PYMT FUND BAL. DIRECT COST APPROPRIATIONS

AIRWAY 14,270 0 0 1,590 15,860ARCTIC FOX 5,530 0 0 920 6,450AZTEC 52,330 0 0 3,980 56,310BALLAINE LAKE S & W 28,570 0 0 6,680 35,250BECKER RIDGE 130,440 0 0 19,660 150,100BIRCH HILL 165,540 0 0 12,200 177,740BLUEBIRD 8,430 0 0 1,260 9,690BORDA 35,580 0 0 2,910 38,490BROOKSIDE 9,580 0 0 1,930 11,510CHENA HILLS 125,230 0 0 17,660 142,890CHENA MARINA 33,160 0 0 4,010 37,170CHENA POINT 128,510 0 0 17,930 146,440CHENA SPUR 54,980 0 0 3,530 58,510COLLEGE 465,190 0 0 63,980 529,170COLLEGE HILLS 27,640 0 0 5,380 33,020COOPER ESTATES 33,010 0 0 5,240 38,250CORDES DRIVE 29,220 0 0 3,600 32,820CRIPPLE CREEK 84,750 0 0 11,630 96,380DEEP FOREST 25,180 0 0 3,420 28,600DENALI VIEW 8,130 0 0 840 8,970DIANE 3,210 0 0 1,170 4,380DRAKE ESTATES 9,440 0 0 940 10,380EDANELLA HEIGHTS 48,440 0 0 6,190 54,630ESTER LUMP 36,210 0 0 6,170 42,380FAIRFIELDS 17,470 0 0 2,890 20,360FAIRHILL 12,060 0 0 2,680 14,740FAIRWEST 26,710 0 0 2,240 28,950GARDEN 61,470 0 0 3,150 64,620GOLDEN VALLEY 19,850 0 0 2,480 22,330GOLDSTREAM ALASKA 34,240 0 0 2,640 36,880GOLDSTREAM MOOSE CREEK 72,370 0 0 10,440 82,810GORDON 68,110 0 0 9,970 78,080GRANOLA ESTATES 8,310 0 0 1,510 9,820GRIEME ROAD 28,760 0 0 2,690 31,450HAYSTACK 48,710 0 0 7,340 56,050HERNING HILLS 30,260 0 0 4,240 34,500HORSESHOE DOWNS 27,060 0 0 4,500 31,560JENNIFER DRIVE 7,000 0 0 890 7,890JONES ROAD 77,450 0 0 10,670 88,120JOY 9,310 0 0 2,070 11,380KEENEY ROAD 1,600 0 0 1,020 2,620KENDALL 11,390 0 0 3,030 14,420KEYSTONE 19,620 0 0 4,850 24,470KRIS KRINGLE 17,970 0 0 1,530 19,500LAKLOEY HILL 56,180 0 0 6,820 63,000LEE LANE 2,400 0 0 1,080 3,480LOOSE MOOSE 6,760 0 0 1,260 8,020MARTIN 53,660 0 0 8,210 61,870MCCLOUD 32,380 0 0 6,450 38,830McGRATH ESTATES 77,760 0 0 11,520 89,280MELLOW WOOD 17,650 0 0 2,910 20,560MILLER HILL EXT. 75,010 0 0 9,790 84,800MOOSE CREEK ROAD 62,700 0 0 5,520 68,220MOOSE MEADOWS 87,490 0 0 15,750 103,240MOUNTAIN VIEW 28,830 0 0 3,200 32,030*Includes Loan

453



SERVICE AREA REVENUES SERVICE AREA EXPENDITURES

PROPERTY STATE SHARED INTEREST CONTRIB. FROM TOTALROAD SERVICE AREA TAX REVENUE EARNED FUND BALANCE REVENUE

57 MURPHY 31,230 0 10 0 31,24058 MUSK OX 88,010 0 20 0 88,03059 NEWBY PARK 20,230 0 10 0 20,24060 NORTH RIDGE 17,610 0 10 0 17,62061 O'CONNOR CREEK 148,290 0 100 0 148,39062 OLD WOOD 20,430 0 10 0 20,44063 OLYMPIC 30,990 0 10 0 31,00063 OUR 6,200 0 0 0 6,20064 PARKSRIDGE 17,280 0 20 0 17,30065 PEEDE COUNTRY EST 11,640 0 20 0 11,66066 PINE STREAM 67,030 0 50 0 67,08067 PLEASURELAND 9,610 0 10 0 9,62068 POLAR HEIGHTS 23,660 0 20 0 23,68069 POTLATCH 17,720 0 10 0 17,73070 PROSPECT PARK 9,580 0 10 0 9,59071 REED ACRES 27,500 0 10 0 27,51072 RIDGECREST 3,210 0 0 0 3,21073 SALCHAKET HEIGHTS 6,920 0 0 0 6,92074 SCENIC HEIGHTS 24,220 0 30 0 24,25075 SEAVY 12,090 0 10 0 12,10076 SECLUDED ACRES 15,220 0 10 0 15,23077 SERENDIPITY HILL 8,090 0 10 0 8,10078 SIX-MILE VILLAGE 11,630 0 10 0 11,64079 SMALLWOOD TRAIL 19,510 0 10 0 19,52080 SMITH RANCH 10,310 0 0 0 10,31081 SPRING GLADE 61,590 0 20 0 61,61082 SPRUCE ACRES 8,360 0 10 0 8,37083 STEAMBOAT LANDING 41,000 0 10 0 41,01084 STRAIGHT CREEK 23,620 0 10 0 23,63085 SUMMERWOOD 54,250 0 60 0 54,31086 SUMMIT DRIVE 166,380 0 130 0 166,51087 SUNNY HILLS 33,680 0 80 0 33,76088 SUNRISE 15,270 0 20 0 15,29089 TAN TERRA 42,520 0 30 0 42,55090 THOMAS 15,700 0 10 0 15,71091 TIMBERLANE 9,090 0 20 0 9,11092 TUNGSTEN 64,160 0 40 0 64,20093 TWENTY THREE MILE SLOUGH 74,360 0 20 0 74,38094 ULLRHAVEN 5,540 0 10 0 5,55095 UNIVERSITY HEIGHTS 68,340 0 70 0 68,41096 UNIVERSITY WEST STREET LIGHT 82,210 0 90 0 82,30097 VIENNA WOOD 30,710 0 10 0 30,72098 VIEWPOINTE 21,620 0 50 0 21,67099 VIOLET DRIVE 91,600 0 20 0 91,620

100 VISTA GOLD 55,230 0 20 0 55,250101 VUE CREST 48,740 0 40 0 48,780102 WHITMAN 11,670 0 0 0 11,670103 WILDVIEW 242,010 0 250 0 242,260104 WOODLAND 3,060 0 0 0 3,060105 YAK ROAD 97,340 0 30 0 97,370

TOTALS: 5,042,840 0 4,140 0 5,046,980

454



SERVICE AREA EXPENDITURESCONTRIB. TO

OPERATING CAPITAL PROJ. CONTR. TO BOROUGH TOTALROAD SERVICE AREA EXPENDITURES LOAN PYMT FUND BAL. DIRECT COST APPROPRIATIONS

MURPHY 23,198 4,912 0 3,130 31,240MUSK OX 79,080 0 0 8,950 88,030NEWBY PARK 16,920 0 0 3,320 20,240NORTH RIDGE 15,840 0 0 1,780 17,620O'CONNOR CREEK 119,200 0 0 29,190 148,390OLD WOOD 17,010 0 0 3,430 20,440OLYMPIC 26,040 0 0 4,960 31,000OUR 5,010 0 0 1,190 6,200PARKSRIDGE 15,220 0 0 2,080 17,300PEEDE COUNTRY EST 10,250 0 0 1,410 11,660PINE STREAM 60,220 0 0 6,860 67,080PLEASURELAND 7,460 0 0 2,160 9,620POLAR HEIGHTS 20,210 0 0 3,470 23,680POTLATCH 14,660 0 0 3,070 17,730PROSPECT PARK 7,950 0 0 1,640 9,590REED ACRES 23,550 0 0 3,960 27,510RIDGECREST 2,390 0 0 820 3,210SALCHAKET HEIGHTS 5,500 0 0 1,420 6,920SCENIC HEIGHTS 21,810 0 0 2,440 24,250SEAVY 8,570 0 0 3,530 12,100SECLUDED ACRES 13,580 0 0 1,650 15,230SERENDIPITY HILL 6,450 0 0 1,650 8,100SIX-MILE VILLAGE 9,230 0 0 2,410 11,640SMALLWOOD TRAIL 16,850 0 0 2,670 19,520SMITH RANCH 7,990 0 0 2,320 10,310SPRING GLADE 52,690 0 0 8,920 61,610SPRUCE ACRES 7,100 0 0 1,270 8,370STEAMBOAT LANDING 35,900 0 0 5,110 41,010STRAIGHT CREEK 20,880 0 0 2,750 23,630SUMMERWOOD 47,350 0 0 6,960 54,310SUMMIT DRIVE 143,940 0 0 22,570 166,510SUNNY HILLS 31,520 0 0 2,240 33,760SUNRISE 11,650 0 0 3,640 15,290TAN TERRA 38,310 0 0 4,240 42,550THOMAS 12,880 0 0 2,830 15,710TIMBERLANE 7,500 0 0 1,610 9,110TUNGSTEN 57,320 0 0 6,880 64,200TWENTY THREE MILE SLOUGH 65,490 0 0 8,890 74,380ULLRHAVEN 4,470 0 0 1,080 5,550UNIVERSITY HEIGHTS 60,230 0 0 8,180 68,410UNIVERSITY WEST STREET LIGHT 72,470 0 0 9,830 82,300VIENNA WOOD 25,520 0 0 5,200 30,720VIEWPOINTE 19,580 0 0 2,090 21,670VIOLET DRIVE 77,790 0 0 13,830 91,620VISTA GOLD 48,270 0 0 6,980 55,250VUE CREST 42,690 0 0 6,090 48,780WHITMAN 9,970 0 0 1,700 11,670WILDVIEW 212,570 0 0 29,690 242,260WOODLAND 2,330 0 0 730 3,060YAK ROAD 84,300 0 0 13,070 97,370

TOTALS: 4,410,018 4,912 0 632,050 5,046,980

455


Road Service Areas Differential Tax Zone

ROAD SERVICE AREACONT. TO CAPITAL and

MULTI- YEAR PROJECTSTOTAL

APPROPRIATION

MURPHY SERVICE AREA-YELLOWKNIFE 4,969 4,969

POTLATCH SERVICE AREA - HERITAGE HILLS 3,678 3,678

GOLDSTREAM MOOSE CREEK-MOOSE MOUNTAIN 5,280 5,280

TOTAL ROAD SERVICE AREAS 13,927 13,927

ROAD SERVICE AREA PROPERTY TAX TOTAL REVENUES

MURPHY SERVICE AREA-YELLOWKNIFE 4,969 4,969

POTLATCH SERVICE AREA - HERITAGE HILLS 3,678 3,678

GOLDSTREAM MOOSE CREEK-MOOSE MOUNTAIN 5,280 5,280

TOTAL ROAD SERVICE AREAS 13,927 13,927

Differential Tax Zone

456

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

E FNSB Demographics

F Glossary of Terms

457



Appendix A - 1Number of Regular and Term Employees Detail


Assembly Assembly 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Clerk's Office 5.00 5.00 5.00 5.00 5.00 7.00 7.00 Records Management 4.00 4.00 6.00 6.00 6.00 6.00 6.00 Elections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Department Total 9.00 9.00 11.00 11.00 11.00 13.00 13.00

Mayor Administration 5.00 6.00 7.00 7.00 7.00 6.00 6.00 Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Natural Resources Dev 0.00 0.00 0.00 0.00 0.00 5.00 5.00 Department Total 6.00 7.00 8.00 8.00 8.00 12.00 12.00

Law 6.00 7.00 7.00 7.00 7.00 7.00 7.00

Assessing Assessing 21.00 22.00 22.00 22.00 22.00 21.00 21.00 Land Management 5.00 5.00 5.00 5.00 5.00 0.00 0.00 Department Total 26.00 27.00 27.00 27.00 27.00 21.00 21.00

Community Planning Administration 3.00 3.00 4.00 5.00 5.00 3.00 3.00 Planning & Zoning 8.00 8.50 8.50 8.50 8.50 9.50 9.50 Platting 5.00 4.50 4.50 3.50 3.50 3.50 3.50 Department Total 16.00 16.00 17.00 17.00 17.00 16.00 16.00

Digital Services Administration 3.00 3.00 2.00 2.00 2.00 2.00 2.00 Information Integration 8.75 9.75 11.00 11.00 11.00 10.00 10.00 Geographic Information Systems 3.25 3.25 4.00 4.00 4.00 4.00 4.00 Network Services 11.00 11.00 0.00 0.00 0.00 0.00 0.00 Network Operations 0.00 0.00 6.00 6.00 6.00 6.00 6.00 Technology Support 0.00 0.00 6.00 6.00 6.00 7.00 7.00 Department Total 26.00 27.00 29.00 29.00 29.00 29.00 29.00

Emergency Operations Animal Control 15.20 15.20 15.20 15.20 15.20 15.20 15.20 Emergency Mgmt. 3.45 3.45 3.45 4.45 4.45 4.45 4.95 Emergency Medical Services 0.90 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 3.95 Department Total 23.00 23.00 23.00 24.00 24.00 24.00 25.00

Financial Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Accounting 20.00 21.00 17.00 17.00 17.00 17.00 17.00 Health and Social Services 1.00 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 9.00 Department Total 32.00 33.00 29.00 29.00 29.00 29.00 29.00

459




General Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Purchasing 4.00 4.00 3.00 3.00 3.00 3.00 3.00 Support Services 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Department Total 9.00 9.00 8.00 8.00 8.00 8.00 8.00

Human Resources Personnel/Payroll 7.00 7.00 8.00 7.00 7.00 7.00 8.00 Risk Management 6.00 6.00 6.00 6.00 6.00 6.00 6.00 Department Total 13.00 13.00 14.00 13.00 13.00 13.00 14.00

Library Services Administration 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Automated Services 2.00 0.00 0.00 0.00 0.00 0.00 0.00 Circulation/Bookmobile Services 0.00 21.00 21.00 21.00 21.00 21.00 21.00 Collection Services 11.00 12.00 12.00 12.00 12.00 12.00 12.00 Community Services 39.00 19.00 19.00 19.00 19.00 19.00 19.00 Department Total 57.00 57.00 57.00 57.00 57.00 57.00 57.00

Parks and Recreation Administration 2.75 2.75 2.75 2.75 2.75 3.00 3.00 Parks Maintenance 32.00 32.00 32.00 31.00 30.00 30.00 30.00 Recreation 33.00 33.00 33.00 34.00 34.00 34.00 34.00 Riverside - Carlson CommActivityCtr 0.00 0.00 0.00 0.00 0.00 6.00 6.00 Riverside - Pioneer Park 9.00 9.00 9.00 9.00 9.00 8.00 8.00 Comm Activity Ctr (enterpr fund) 0.25 0.25 0.25 0.25 0.25 0.00 0.00 Department Total 77.00 77.00 77.00 77.00 76.00 81.00 81.00

Public Works Administration 4.00 7.00 7.00 5.00 5.00 5.00 5.00 Design & Construction 16.00 15.00 15.00 15.00 15.00 15.00 15.00 Facilities Maintenance 17.00 23.00 23.00 25.00 25.00 25.00 25.00 Solid Waste Collections 1.32 1.32 1.32 3.32 3.32 3.32 3.32 Solid Waste Disposal 20.68 21.68 21.68 21.68 21.68 21.68 21.68 Rural Services 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 64.00 73.00 73.00 75.00 75.00 75.00 75.00

460




Transportation Administration 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Air Quality Program 10.00 9.00 5.00 5.00 5.00 5.00 5.00 Transit - Transit Operations 35.00 35.00 33.00 33.00 33.00 33.00 33.00 Transit - Van Tran 9.00 9.00 9.00 9.00 9.00 9.00 9.00 Vehicle Fleet Maint 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Department Total 66.00 65.00 59.00 59.00 59.00 59.00 59.00

Multi-Year Progam 0.00 0.00 0.00 0.00 0.00 0.00 1.00

TOTALS 430.00 443.00 439.00 441.00 440.00 444.00 447.00


FY 2021 Revised ChangesParks & Rec - Park Maintenance - Parks Ranger Seasonal (1.00)Parks & Rec - Park Maintenance - Parks Ranger Seasonal (1.00)Parks & Rec - Park Maintenance - Parks Ranger Senior 1.00

FY 2021 Revised Number of Employees 440.00

FY 2022 Approved Changes General FundAssembly - Clerk's Office - Administrative Assistant III 1.00Assembly - Clerk's Office - Administrative Assistant III 1.00Mayor - Administration - Grant Writer/Coordinator (1.00)Mayor - Natural Resources Development division 5.00Assessing - Land Management division (5.00)Assessing - term-perm Title Examiner II (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Planning & Zoning - Planner III 1.00Digital Services - Information Integration - term-perm Analyst/Programmer (1.00)Digital Services - Technology Support - term-perm Technology Support Specialist 1.00Human Resources - Personnel/Payroll 1.00Parks & Rec - Riverside - Carlson Community Activity Center section 6.00Parks & Rec - Riverside - Pioneer Park - Administrative Assistant I (1.00)

General Fund Subtotal: 5.00Non-AreawideEmergeny Operations - Emergency Management 0.50911 FundEmergeny Operations - 911 0.50

Multi-Year Programs 1.00


SUMMARY OF EMPLOYEE NUMBER CHANGES

461


Appendix A - 2FTE Detail


Assembly Assembly 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Clerk's Office 5.00 5.00 5.00 5.00 5.00 7.00 7.00 Records Management 4.00 4.00 6.00 6.00 6.00 6.00 6.00 Elections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Department Total 9.00 9.00 11.00 11.00 11.00 13.00 13.00

Mayor Administration 5.00 6.00 7.00 7.00 7.00 6.00 6.00 Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Natural Resources Dev 0.00 0.00 0.00 0.00 0.00 5.00 5.00 Department Total 6.00 7.00 8.00 8.00 8.00 12.00 12.00

Law 6.00 7.00 7.00 7.00 7.00 7.00 7.00

Assessing Assessing 21.00 22.00 22.00 22.00 22.00 21.00 21.00 Land Management 5.00 5.00 5.00 5.00 5.00 0.00 0.00 Department Total 26.00 27.00 27.00 27.00 27.00 21.00 21.00

Community Planning Administration 3.00 3.00 4.00 5.00 5.00 3.00 3.00 Planning & Zoning 8.00 8.50 8.50 8.50 8.50 9.50 9.50 Platting 5.00 4.50 4.50 3.50 3.50 3.50 3.50 Department Total 16.00 16.00 17.00 17.00 17.00 16.00 16.00

Digital Services Administration 3.00 2.00 2.00 2.00 2.00 2.00 2.00 Information Integration 8.75 9.75 11.00 11.00 11.00 10.00 10.00 Geographic Information Systems 3.25 3.25 4.00 4.00 4.00 4.00 4.00 Network Services 11.00 11.00 0.00 0.00 0.00 0.00 0.00 Network Operations 0.00 0.00 6.00 6.00 6.00 6.00 6.00 Technology Support 0.00 0.00 6.00 6.00 6.00 7.00 7.00 Department Total 26.00 26.00 29.00 29.00 29.00 29.00 29.00

Emergency Operations Animal Control 15.20 15.20 15.20 15.20 15.20 15.20 15.20 Emergency Mgmt. 3.45 3.45 3.45 4.45 4.45 4.45 4.52 Emergency Medical Services 0.90 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 3.51 Department Total 23.00 23.00 23.00 24.00 24.00 24.00 24.13

Financial Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Accounting 19.60 21.00 17.00 17.00 17.00 17.00 17.00 Health and Social Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Treasury/Budget 8.75 8.75 9.00 9.00 9.00 9.00 9.00 Department Total 31.35 32.75 29.00 29.00 29.00 29.00 29.00

462




General Services Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Purchasing 4.00 4.00 3.00 3.00 3.00 3.00 3.00 Support Services 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Department Total 9.00 9.00 8.00 8.00 8.00 8.00 8.00

Human Resources Personnel/Payroll 7.00 7.00 7.33 7.00 7.00 7.00 7.08 Risk Management 6.00 6.00 6.00 6.00 6.00 6.00 6.00 Department Total 13.00 13.00 13.33 13.00 13.00 13.00 13.08

Library Services Administration 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Automated Services 2.00 0.00 0.00 0.00 0.00 0.00 0.00 Circulation/Bookmobile Services 0.00 18.38 18.38 18.13 18.13 18.13 18.13 Collection Services 10.25 11.25 11.25 11.25 11.25 11.25 11.25 Community Services 30.85 13.47 14.60 14.60 14.60 14.60 14.60 Department Total 48.10 48.10 49.23 48.98 48.98 48.98 48.98

Parks and Recreation Administration 2.75 2.75 2.75 2.75 2.75 3.00 3.00 Parks Maintenance 22.47 22.47 22.47 21.47 21.47 22.77 22.77 Recreation 25.18 25.18 25.18 26.18 26.18 26.68 26.68 Riverside - Carlson CommActivityCtr 0.00 0.00 0.00 0.00 0.00 6.00 6.00 Riverside - Pioneer Park 7.71 7.71 7.71 7.71 7.71 6.96 6.96 Comm Activity Ctr (enterpr fund) 0.25 0.25 0.25 0.25 0.25 0.00 0.00 Department Total 58.36 58.36 58.36 58.36 58.36 65.41 65.41

Public Works Administration 4.00 7.00 7.00 5.00 5.00 5.00 5.00 Design & Construction 16.00 15.00 15.00 15.00 15.00 15.00 15.00 Facilities Maintenance 17.00 23.00 23.00 25.00 25.00 25.00 25.00 Solid Waste Collections 1.32 1.32 1.32 3.32 3.32 3.32 3.32 Solid Waste Disposal 19.56 20.56 20.56 20.56 20.56 20.56 20.56 Rural Services 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Department Total 62.88 71.88 71.88 73.88 73.88 73.88 73.88 Transportation Administration 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Air Quality Program 10.00 9.00 5.00 5.00 5.00 5.00 5.00 Transit - Transit Operations 29.89 30.19 28.36 28.36 28.36 28.56 28.56 Transit - Van Tran 7.45 7.45 7.45 7.45 7.45 7.45 7.45 Vehicle Fleet Maint 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Department Total 59.34 58.64 52.81 52.81 52.81 53.01 53.01

Multi - Year Program 0.00 0.00 0.00 0.00 0.00 0.00 1.00

TOTALS 394.03 406.73 404.61 407.03 407.03 413.28 414.49

463





FY 2021 Revised ChangesParks & Rec - Parks Maintenance - Parks Ranger Seasonal (0.35)Parks & Rec - Parks Maintenance - Parks Ranger Seasonal (0.35)Parks & Rec - Parks Maintenance - Parks Ranger Senior 0.70

FY 2021 Revised FTEs 407.03

FY 2022 Approved Changes General FundAssembly - Clerk's Office - Administrative Assistant III 1.00Assembly - Clerk's Office - Administrative Assistant III 1.00Mayor - Administration - Grant Writer/Coordinator (1.00)Mayor - Natural Resources Development division 5.00Assessing - Land Management division (5.00)Assessing - term-perm Title Examiner II (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Administrative Assistant III (1.00)Community Planning - Planning & Zoning - Planner III 1.00Digital Services - Information Integration - term-perm Analyst/Programmer (1.00)Digital Services - Technology Support - term-perm Technology Support Specialist 1.00Human Resources - Personnel/Payroll 0.08Parks & Rec - Administration - Parks & Recreation Director 0.25Parks & Rec - Parks Maintenance - Parks Caretaker Seasonal 0.50Parks & Rec - Parks Maintenance - Parks Caretaker Seasonal 0.50Parks & Rec - Parks Maintenance - Parks Ranger Senior 0.30Parks & Rec - Recreation - Recreational Specialist III 0.50Parks & Rec - Riverside - Carlson Community Activity Center section 6.00Parks & Rec - Riverside - Pioneer Park - Administrative Assistant I (0.75) General Fund Subtotal: 6.38Non-AreawideEmergeny Operations - Emergency Management 0.07911 FundEmergeny Operations - 911 0.06Multi-Year Programs 1.00Carlson Center Enterprise FundParks & Rec - Comm Activity Ctr (enterpr fund) - Parks & Recreation Director (0.25)

Transit Enterprise FundTransportation - Transit Operations - Transit Drivers (per CBA: 20 @ .01) 0.20



464


Appendix B Personnel Benefit Rates with Comparison to Prior Year

Permanent Temporary FY22 FY21 FY22 FY21 Retirement (PERS) 22.0% 22.0% 0.0% 0.0% FICA 7.7 7.7 7.7 7.7 Health Benefits/Life Insurance* 24.1 26.1 0.0 0.0 Leave Cash-In/Accrual 3.1 3.1 0.0 0.0 Unemployment Compensation 0.3 0.2 0.3 0.2 Workers’ Compensation and

General Liability Claims

0.7

0.6 0.7

0.6

Other Benefits** 0.2 0.2 0.0 0.0 TOTAL 58.1% 59.9% 8.7% 8.5%



1.9

1.3

1.9

1.3 Other Benefits** 0.2 0.2 0.0 0.0 TOTAL 59.3% 60.6% 9.9% 9.2%

Transportation Enterprise Fund



4.1

4.1

4.1

4.1 Other Benefits** 0.2 0.2 0.0 0.0 TOTAL 61.5% 63.4% 12.1% 12.0%

* The budgeted per employee per month health benefit and life insurance cost is: $1,727 for FY22, $1,869 for FY21 and was $1,745 for FY20, $1,777 for FY19, $1,795 for FY18, $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. 10/25/21 mm/HR

General Government

Transit Enterprise Fund

Solid Waste Disposal Enterprise Fund

465


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) N/A Local #6125, APEA/AFT (AFL-CIO) Defined by Article 2 of the Borough FNSBEA Collective Bargaining Agreement. Laborers’ Local Union No. 942 June 30, 2024 Defined by Article 3 of the Borough Laborers’ -- Local 942 Collective Bargaining Agreement. Alaska State Employees Association, ASEA/AFSCME Local 52 N/A 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.

466


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 13.32

II 14.05 Page

III 14.77 Page North Pole

IV 15.48 Page IV - Senior

1 19.85 2 20.42 Facility Custodian, Library Aide, Lifeguard I, Recreation Specialist I

3 21.08 Assessing Clerk, Customer Service Representative, Laborer, Library Assistant I, Lifeguard II, Parks Groundskeeper – Seasonal, Recreation Specialist II

4 22.00 Records Clerk I, Security Assistant 5 22.64 Accounting Clerk, Administrative Assistant I, Admissions Clerk, Library Assistant II, Park Ranger, Park

Ranger – Seasonal, Records Clerk II, Solid Waste Technician, Weigh Station Attendant

6 23.43 Accounting Technician I, Administrative Assistant II, Animal Tender, Documentation Coordinator I, Permit Technician, Senior Assessing Clerk

7 24.28 Administrative Assistant III, Assessing Technician I, General Services Clerk I, General Services Technician I, Library Assistant III, Park Ranger Senior, Purchasing Clerk, Recreation Specialist III, Recreation Specialist - Seasonal

8 25.12 Assessing Technician II, Community Research Technician, Facility Supervisor, GIS Emergency Services Technician I, Maintenance Mechanic I, Parks Caretaker, Parks Caretaker – Seasonal, Records/Micrographics-Imaging Technician, Treasurer’s Assistant I

9 26.01 Accounting Technician II, Administrative Assistant IV, Facility Supervisor/Big Dipper Ice Arena, General Services Technician II, GIS Technician, Land Technician, Public Works Technician, Research Assistant, Service Area Technician, Transportation Grant Coordinator

10 27.41 Accounting Technician III – Grants, Administrative Assistant IV, Animal Control Officer, Parks Caretaker II, PM 2.5 Project Coordinator, Recreation Program Coordinator, Tax Foreclosure Specialist I, Title Examiner I, Transfer Site Code Enforcer, Treasurer’s Assistant II

11 28.31 Accounting Technician IV, Administrative Assistant IV, Appraiser I, Emergency Management Technician, Library Associate, Procurement Specialist, Parks Caretaker/Mechanic

12 29.37 Administrative Assistant V, Air Quality Program Supervisor, Equipment Operator, Maintenance Mechanic II, Planner II, Platting Officer II, Tax Foreclosure Specialist II, Technology Support Technician

13 30.37 Accounting Technician V, Assistant Project Manager, Librarian – Cataloging, Office Manager, Park Supervisor, Reference Librarian, Solid Waste Technician II, Title Examiner II, Treasurer’s Assistant/Budget Technician

14 31.47 Emergency Preparedness Technician, Emergency Services/GIS Specialist, Flood Plain Administrator, Land Officer, Parks Project Coordinator, Planner III, Technology Support Specialist, Trails Coordinator

15 32.75 Emergency Services Technology Administrator, Equipment Operator II, Fund Accountant, Grant Writer/Coordinator, Librarian – Young Adult, Solid Waste Environmental Specialist

16 33.92 Appraiser II, Locksmith, Network System Administrator, Platting Officer IV, Public Works Fiscal Coordinator, Revenue/Budget Analyst

17 35.22 Commercial Property Appraiser, Librarian, Maintenance Mechanic III, Planner IV

18 36.55 Maintenance Supervisor, Operations Supervisor 19 37.84 To be determined 20 39.15 To be determined 21 40.52 To be determined 22 41.89 To be determined

467

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 $ 60,502 $ 71,671 $ 86,512 II 73,083 86,573 104,504 III 85,710 101,533 122,560

LEVEL I

Health & Social Services Administrator

LEVEL II

Analyst/Programmer GIS Analyst Recycling Manager

Asset Manager Grants Staff Accountant I

Business Integration Analyst Project Manager

LEVEL III

Energy Management Engineer Engineer - Civil Financial Specialist to the CFO Senior Project Manager

468

--

-


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 $ 32.46 57 Transit Driver, Transit Extraboard, Transit Servicer 28.67 56 Customer Service Representative 23.70 SCHE Customer Service Representative $ 23.70 SCHE Van Tran Driver, Van Tran Extraboard 22.36 DRIV Maintenance Supervisor $ 37.51 59 Mechanic – Light & Heavy 34.17 58 Mechanic Helper 18.85 55

.

Vehicle Fleet Maintenance Division

Public Transportation Division Transit Section

Public Transportation Division Van Tran Section

469

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 $ 61,468 $ 72,814 $ 87,893 II 74,272 87,983 106,203 III 87,078 103,151 124,515 IV 96,044 113,771 137,333 V 105,005 124,389 150,148

LEVEL I

Animal Shelter Operations Supervisor Chena Lake Manager Food & Beverage Manager LEVEL II

Administrative Manager Air Quality Manager Aquatics Manager Assistant Treasury & Budget Manager

Carlson Center General Manager Emergency Services Administrator General Ledger Staff Accountant II General Services Manager

Parks Maintenance Manager Records Manager Senior Grants Accountant Senior General Ledger Accountant

Technology Support Manager

LEVEL III

Animal Control Manager Asst Solid Waste Mgr - Engineer Chief Accountant Circulation/Bookmobile Srvs Mgr Collection Services Manager Community Services Manager Deputy Assessor

Deputy Planning Director Emergency Manager Information Integration Manager Natural Resources Dev Manager Network Operations/Security Mgr Parks Superintendent

Recreation Superintendent

Pioneer Park Manager SW Collection Manager Transportation Manager Treasury & Budget Manager

LEVEL IV

Architect/Engineer Controller Design & Construction Manager

Maintenance Division Manager Public Works Deputy Director Rural Services Engineer/Manager

Solid Waste Manager

LEVEL V

Borough Assessor Chief Procurement Officer Community Planning Director Digital Services Director

Emergency Operations Director Library Director Parks & Recreation Director Public Works Director

Transportation Director

470

---

--


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 19.85

2 20.42

3 21.08

4 22.00

5 22.64 6 23.43

7 24.28 Claims Coordinator, Training Coordinator

8 25.12 Risk Technician

9 26.01 Administrative Assistant IV

10 27.41 Personnel/Payroll Technician III

11 28.31 Legal Assistant I, Occupational Health & Safety Technician, Risk Technician/Adjuster

12 29.37 Personnel Assistant, Executive Administrative Assistant

13 30.37 Benefits Administrator

14 31.47 Public Information Officer

15 32.75 Legal Assistant II

16 33.92 17 35.22 18 36.55 19 37.84 20 39.15 21 40.52 22 41.89

471

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 $ 61,468 $ 72,814 $ 87,893 II 74,272 87,983 106,203 III 87,078 103,151 124,515 IV 96,044 113,771 137,333 V 105,005 124,389 150,148

APT1 94,303 111,711 134,843 APT2 113,756 134,756 162,660

LEVEL I

LEVEL II EEO/Compliance Officer

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 NO CPI shall be applied to the annual wage for FY22.

472

-----


Appendix D - 1Maximum Property Tax Computation

Solid WasteAreawide Non-Areawide Collections Airway

A.1. 2020 Property Taxes Levied Before Mandatory Exemptions 132,313,911$ 3,958,275$ 11,115,126$ 19,283$

Less: Exemptions for Senior Citizens/Veterans/Widows & Widowers 12,697,536$ 429,566 1,191,769 3,437

2020 Property Taxes Levied Net of Mandatory Exemptions 119,616,375$ 3,528,709 9,923,357 15,846 Adjustment for Prior Years' Excess Property Tax

2020 Property Taxes Levied, as Adjusted 119,616,375$ 3,528,709$ 9,923,357$ 15,846$

A.2. Hotel - Motel Tax Estimate for FY 2021 1,000,000$ - - -

Alcoholic Beverage Tax Estimated FY 2021 990,000$ - - -

Tobacco Distribution Excise Tax Estimated FY 2021 1,100,000$ - - -

Marijuana & Marijuana Sales Product Tax Estimated FY21 175,000$ - - -

FY 2021 Use of Fund Balance Designated as a Tax Reduction by the Assembly [FNSBC 8.04.280 C.] 5,598,240$ - - -

128,479,615$ 3,528,709$ 9,923,357$ 15,846$

B. Less: Taxes to Pay Debt Service in FY 2021 13,010,300 - - -

C. Total of All 2020 Taxes plus FY20 Use of FB Designated as a Tax

Reduction, excluding Taxes to Pay FY21 Debt Service 115,469,315$ 3,528,709$ 9,923,357$ 15,846$

D. Plus: Adjustment for Inflation [2020 Inflation Rate Using the

Urban Alaska Consumer Price Index - Urban = -1.1%] -$ -$ -$ -$

E. 2020 Maximum Tax Revenue Allowed, Before Exclusions 115,469,315$ 3,528,709 9,923,357 15,846

F. Plus: Exclusions for

1. Taxes on New Construction / Annexations 3,196,808$ 109,537 313,271 2

2. FY 2022 Debt Service Less Reimbursements 12,169,776$ - - -

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 2021 (650,000)$ - - -

Plus: FY 2022 650,000$ - - -

4. Judgments Paid in FY 2021 -$ - - -

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.] -$ - - -

G. 2021 MAXIMUM TAX REVENUE ALLOWED (for FY 2021 Budget) 130,835,899$ 3,638,246 10,236,628 15,848

Less: Estimated Hotel-Motel Taxes FY 2022 1,000,000$ - - -

Less: Estimated Alcoholic Beverage Tax FY 2022 990,000$ - - -

Less: Estimated Tobacco Distribution Excise Tax FY 2022 1,350,000$ - - -

Less: Estimated Marijuana & Marijuana Sales Product Tax FY 2022 340,000$ - - -

2021 MAXIMUM PROPERTY TAX REVENUE (for FY 2022 Budget) 127,155,899$ 3,638,246$ 10,236,628$ 15,848$

473



A.1. 2020 Property Taxes Levied Before Mandatory Exemptions

Less: Exemptions for Senior Citizens/Veterans/Widows & Widowers

2020 Property Taxes Levied Net of Mandatory ExemptionsAdjustment for Prior Years' Excess Property Tax

2020 Property Taxes Levied, as Adjusted

A.2. Hotel - Motel Tax Estimate for FY 2021

Alcoholic Beverage Tax Estimated FY 2021

Tobacco Distribution Excise Tax Estimated FY 2021

Marijuana & Marijuana Sales Product Tax Estimated FY21

FY 2021 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 2021


Reduction, excluding Taxes to Pay FY21 Debt Service


Urban Alaska Consumer Price Index - Urban = -1.1%]

E. 2020 Maximum Tax Revenue Allowed, Before Exclusions


1. Taxes on New Construction / Annexations

2. FY 2022 Debt Service Less Reimbursements


- Additional operating costs

- Annual long-term maintenance costs

- Service area tax cap adjustments


Fund [FNSBC 8.04.280 B.]:

Less: FY 2021

Plus: FY 2022

4. Judgments Paid in FY 2021

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. 2021 MAXIMUM TAX REVENUE ALLOWED (for FY 2021 Budget)

Less: Estimated Hotel-Motel Taxes FY 2022

Less: Estimated Alcoholic Beverage Tax FY 2022

Less: Estimated Tobacco Distribution Excise Tax FY 2022

Less: Estimated Marijuana & Marijuana Sales Product Tax FY 2022

2021 MAXIMUM PROPERTY TAX REVENUE (for FY 2022 Budget)

Arctic Ballaine BeckerFox Aztec Lake Ridge

8,105$ 64,435$ 45,173$ 178,432$

1,688 9,107 10,115 30,493

6,417 55,327 35,058 147,939

6,417$ 55,327$ 35,058$ 147,939$

- - - -

- - - -

- - - -

- - - -

- - - -

6,417$ 55,327$ 35,058$ 147,939$

- - - -

6,417$ 55,327$ 35,058$ 147,939$

-$ -$ -$ -$

6,417 55,327 35,058 147,939

32 934 175 2,137

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

6,449 56,261 35,233 150,076

- - - -

- - - -

- - - -

- - - -

6,449$ 56,261$ 35,233$ 150,076$

474



























Less: FY 2021

Plus: FY 2022










Birch BordaHill Bluebird Road Brookside

202,599$ 13,566$ 46,257$ 12,934$

27,601 3,894 8,264 1,850

174,998 9,672 37,993 11,084

174,998$ 9,672$ 37,993$ 11,084$

- - - -

- - - -

- - - -

- - - -

- - - -

174,998$ 9,672$ 37,993$ 11,084$

- - - -

174,998$ 9,672$ 37,993$ 11,084$

-$ -$ -$ -$

174,998 9,672 37,993 11,084

2,534 - 433 421

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

177,532 9,672 38,426 11,505

- - - -

- - - -

- - - -

- - - -

177,532$ 9,672$ 38,426$ 11,505$

475



























Less: FY 2021

Plus: FY 2022










Chena Chena Chena ChenaGoldstream Fire Hills Road Marina Point

2,098,551$ 153,416$ 41,483$ 187,247$

278,809 14,235 5,259 13,002

1,819,742 139,181 36,224 174,245

1,819,742$ 139,181$ 36,224$ 174,245$

- - - -

- - - -

- - - -

- - - -

- - - -

1,819,742$ 139,181$ 36,224$ 174,245$

- - - -

1,819,742$ 139,181$ 36,224$ 174,245$

-$ -$ -$ -$

1,819,742 139,181 36,224 174,245

32,494 3,692 929 2,108

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

1,852,236 142,873 37,153 176,353

- - - -

- - - -

- - - -

- - - -

1,852,236$ 142,873$ 37,153$ 176,353$

476



























Less: FY 2021

Plus: FY 2022










Chena College CooperSpur College Hills Estates

72,427$ 604,327$ 39,276$ 40,514$

14,749 79,963 6,577 3,045

57,678 524,365 32,698 37,469

57,678$ 524,365$ 32,698$ 37,469$

- - - -

- - - -

- - - -

- - - -

- - - -

57,678$ 524,365$ 32,698$ 37,469$

- - - -

57,678$ 524,365$ 32,698$ 37,469$

-$ -$ -$ -$

57,678 524,365 32,698 37,469

785 3,997 319 744

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

58,463 528,362 33,017 38,213

- - - -

- - - -

- - - -

- - - -

58,463$ 528,362$ 33,017$ 38,213$

477



























Less: FY 2021

Plus: FY 2022










Cordes Cripple Deep DenaliDrive Creek Forest View

39,960$ 106,638$ 33,220$ 9,810$

7,510 12,084 4,891 1,297

32,450 94,554 28,329 8,513

32,450$ 94,554$ 28,329$ 8,513$

- - - -

- - - -

- - - -

- - - -

- - - -

32,450$ 94,554$ 28,329$ 8,513$

- - - -

32,450$ 94,554$ 28,329$ 8,513$

-$ -$ -$ -$

32,450 94,554 28,329 8,513

362 1,747 260 82

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

32,812 96,301 28,589 8,595

- - - -

- - - -

- - - -

- - - -

32,812$ 96,301$ 28,589$ 8,595$

478



























Less: FY 2021

Plus: FY 2022










Diane Drake Edanella EsterSubdivision Estates Heights Lump

5,167$ 11,194$ 67,434$ 60,126$

811 921 13,354 18,031

4,356 10,273 54,080 42,095

4,356$ 10,273$ 54,080$ 42,095$

- - - -

- - - -

- - - -

- - - -

- - - -

4,356$ 10,273$ 54,080$ 42,095$

- - - -

4,356$ 10,273$ 54,080$ 42,095$

-$ -$ -$ -$

4,356 10,273 54,080 42,095

17 106 523 262

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

4,373 10,379 54,603 42,357

- - - -

- - - -

- - - -

- - - -

4,373$ 10,379$ 54,603$ 42,357$

479



























Less: FY 2021

Plus: FY 2022










EsterVolunteer Fire Fairfields Fairhill Fairwest

659,395$ 23,326$ 17,862$ 34,233$

91,747 3,358 3,258 5,736

567,648 19,968 14,604 28,497

567,648$ 19,968$ 14,604$ 28,497$

- - - -

- - - -

- - - -

- - - -

- - - -

567,648$ 19,968$ 14,604$ 28,497$

- - - -

567,648$ 19,968$ 14,604$ 28,497$

-$ -$ -$ -$

567,648 19,968 14,604 28,497

7,550 378 135 381

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

575,198 20,346 14,739 28,878

- - - -

- - - -

- - - -

- - - -

575,198$ 20,346$ 14,739$ 28,878$

480



























Less: FY 2021

Plus: FY 2022










Golden Goldstream GoldstreamGarden Valley Alaska Moose Creek

73,433$ 21,279$ 43,744$ 91,751$

10,186 - 8,354 9,891

63,247 21,279 35,390 81,860

63,247$ 21,279$ 35,390$ 81,860$

- - - -

- - - -

- - - -

- - - -

- - - -

63,247$ 21,279$ 35,390$ 81,860$

- - - -

63,247$ 21,279$ 35,390$ 81,860$

-$ -$ -$ -$

63,247 21,279 35,390 81,860

1,266 1,055 1,465 935

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

64,513 22,334 36,855 82,795

- - - -

- - - -

- - - -

- - - -

64,513$ 22,334$ 36,855$ 82,795$

481



























Less: FY 2021

Plus: FY 2022










Granola GriemeGordon Estates Road Haystack

87,845$ 12,842$ 31,172$ 67,424$

13,315 3,160 1,977 11,934

74,530 9,682 29,195 55,490

74,530$ 9,682$ 29,195$ 55,490$

- - - -

- - - -

- - - -

- - - -

- - - -

74,530$ 9,682$ 29,195$ 55,490$

- - - -

74,530$ 9,682$ 29,195$ 55,490$

-$ -$ -$ -$

74,530 9,682 29,195 55,490

3,462 131 2,222 550

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

77,992 9,813 31,417 56,040

- - - -

- - - -

- - - -

- - - -

77,992$ 9,813$ 31,417$ 56,040$

482



























Less: FY 2021

Plus: FY 2022










Herning Horseshoe Jennifer JonesHills Downs Drive Road

43,394$ 35,572$ 10,062$ 101,881$

9,180 4,154 2,182 15,225

34,214 31,418 7,880 86,656

34,214$ 31,418$ 7,880$ 86,656$

- - - -

- - - -

- - - -

- - - -

- - - -

34,214$ 31,418$ 7,880$ 86,656$

- - - -

34,214$ 31,418$ 7,880$ 86,656$

-$ -$ -$ -$

34,214 31,418 7,880 86,656

274 133 - 1,421

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

34,488 31,551 7,880 88,077

- - - -

- - - -

- - - -

- - - -

34,488$ 31,551$ 7,880$ 88,077$

483



























Less: FY 2021

Plus: FY 2022










JoyRoad Keeney Kendall Keystone

12,889$ 3,265$ 19,305$ 26,114$

1,599 673 4,974 1,963

11,290 2,593 14,330 24,151

11,290$ 2,593$ 14,330$ 24,151$

- - - -

- - - -

- - - -

- - - -

- - - -

11,290$ 2,593$ 14,330$ 24,151$

- - - -

11,290$ 2,593$ 14,330$ 24,151$

-$ -$ -$ -$

11,290 2,593 14,330 24,151

89 28 74 315

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

11,379 2,621 14,404 24,466

- - - -

- - - -

- - - -

- - - -

11,379$ 2,621$ 14,404$ 24,466$

484



























Less: FY 2021

Plus: FY 2022










Kris Lakloey Lee LooseKringle Hill Lane Moose

22,428$ 75,306$ 4,681$ 9,861$

3,144 12,703 1,214 1,841

19,284 62,603 3,467 8,020

19,284$ 62,603$ 3,467$ 8,020$

- - - -

- - - -

- - - -

- - - -

- - - -

19,284$ 62,603$ 3,467$ 8,020$

- - - -

19,284$ 62,603$ 3,467$ 8,020$

-$ -$ -$ -$

19,284 62,603 3,467 8,020

195 355 6 5

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

19,479 62,958 3,473 8,025

- - - -

- - - -

- - - -

- - - -

19,479$ 62,958$ 3,473$ 8,025$

485



























Less: FY 2021

Plus: FY 2022










McGrath MellowMartin McCloud Estates Woods

67,668$ 40,623$ 101,046$ 24,861$

12,284 3,152 13,209 4,366

55,384 37,471 87,837 20,495

55,384$ 37,471$ 87,837$ 20,495$

- - - -

- - - -

- - - -

- - - -

- - - -

55,384$ 37,471$ 87,837$ 20,495$

- - - -

55,384$ 37,471$ 87,837$ 20,495$

-$ -$ -$ -$

55,384 37,471 87,837 20,495

6,461 1,329 1,387 35

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

61,845 38,800 89,224 20,530

- - - -

- - - -

- - - -

- - - -

61,845$ 38,800$ 89,224$ 20,530$

486



























Less: FY 2021

Plus: FY 2022










Miller Moose MooseHill Creek Meadows Mt. View

88,037$ 68,219$ 117,826$ 39,238$

7,331 5,524 15,920 7,356

80,706 62,695 101,906 31,881

80,706$ 62,695$ 101,906$ 31,881$

- - - -

- - - -

- - - -

- - - -

- - - -

80,706$ 62,695$ 101,906$ 31,881$

- - - -

80,706$ 62,695$ 101,906$ 31,881$

-$ -$ -$ -$

80,706 62,695 101,906 31,881

4,051 5,512 1,237 109

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

84,757 68,207 103,143 31,990

- - - -

- - - -

- - - -

- - - -

84,757$ 68,207$ 103,143$ 31,990$

487



























Less: FY 2021

Plus: FY 2022










Newby NorthMurphy Musk Ox Park Ridge

36,158$ 106,533$ 24,817$ 22,517$

5,043 19,688 4,794 4,981

31,115 86,846 20,023 17,536

31,115$ 86,846$ 20,023$ 17,536$

- - - -

- - - -

- - - -

- - - -

- - - -

31,115$ 86,846$ 20,023$ 17,536$

- - - -

31,115$ 86,846$ 20,023$ 17,536$

-$ -$ -$ -$

31,115 86,846 20,023 17,536

122 1,171 210 78

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

31,237 88,017 20,233 17,614

- - - -

- - - -

- - - -

- - - -

31,237$ 88,017$ 20,233$ 17,614$

488



























Less: FY 2021

Plus: FY 2022










North Star O'Connor OldVolunteer Fire Creek Wood Olympic

2,657,605$ 151,160$ 27,608$ 38,753$

352,450 3,628 7,581 7,764

2,305,156 147,533 20,027 30,989

2,305,156$ 147,533$ 20,027$ 30,989$

- - - -

- - - -

- - - -

- - - -

- - - -

2,305,156$ 147,533$ 20,027$ 30,989$

- - - -

2,305,156$ 147,533$ 20,027$ 30,989$

-$ -$ -$ -$

2,305,156 147,533 20,027 30,989

58,408 763 405 8

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

2,363,564 148,296 20,432 30,997

- - - -

- - - -

- - - -

- - - -

2,363,564$ 148,296$ 20,432$ 30,997$

489



























Less: FY 2021

Plus: FY 2022










Peede CtryOur Parksridge Estates Pinestream

9,821$ 19,154$ 13,717$ 75,349$

3,773 1,890 2,106 9,478

6,048 17,265 11,611 65,871

6,048$ 17,265$ 11,611$ 65,871$

- - - -

- - - -

- - - -

- - - -

- - - -

6,048$ 17,265$ 11,611$ 65,871$

- - - -

6,048$ 17,265$ 11,611$ 65,871$

-$ -$ -$ -$

6,048 17,265 11,611 65,871

153 16 36 1,161

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

6,201 17,281 11,647 67,032

- - - -

- - - -

- - - -

- - - -

6,201$ 17,281$ 11,647$ 67,032$

490



























Less: FY 2021

Plus: FY 2022










Polar ProspectPleasureland Heights Potlatch Park

11,276$ 27,768$ 20,133$ 11,368$

1,701 4,220 2,904 1,858

9,575 23,548 17,229 9,510

9,575$ 23,548$ 17,229$ 9,510$

- - - -

- - - -

- - - -

- - - -

- - - -

9,575$ 23,548$ 17,229$ 9,510$

- - - -

9,575$ 23,548$ 17,229$ 9,510$

-$ -$ -$ -$

9,575 23,548 17,229 9,510

40 118 498 79

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

9,615 23,666 17,727 9,589

- - - -

- - - -

- - - -

- - - -

9,615$ 23,666$ 17,727$ 9,589$

491



























Less: FY 2021

Plus: FY 2022










Reed Salchaket ScenicAcres Ridgecrest Heights Heights

29,203$ 3,786$ 7,963$ 27,775$

2,230 589 1,184 3,815

26,973 3,196 6,779 23,960

26,973$ 3,196$ 6,779$ 23,960$

- - - -

- - - -

- - - -

- - - -

- - - -

26,973$ 3,196$ 6,779$ 23,960$

- - - -

26,973$ 3,196$ 6,779$ 23,960$

-$ -$ -$ -$

26,973 3,196 6,779 23,960

534 16 145 267

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

27,507 3,212 6,924 24,227

- - - -

- - - -

- - - -

- - - -

27,507$ 3,212$ 6,924$ 24,227$

492



























Less: FY 2021

Plus: FY 2022










Secluded Serendipity Six MileSeavy Acres Hill Village

13,512$ 18,778$ 10,258$ 14,105$

1,449 3,563 2,302 2,488

12,063 15,215 7,957 11,617

12,063$ 15,215$ 7,957$ 11,617$

- - - -

- - - -

- - - -

- - - -

- - - -

12,063$ 15,215$ 7,957$ 11,617$

- - - -

12,063$ 15,215$ 7,957$ 11,617$

-$ -$ -$ -$

12,063 15,215 7,957 11,617

27 9 141 14

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

12,090 15,224 8,098 11,631

- - - -

- - - -

- - - -

- - - -

12,090$ 15,224$ 8,098$ 11,631$

493



























Less: FY 2021

Plus: FY 2022










Smallwood Smith Spring SpruceTrail Ranch Glade Acres

22,835$ 11,657$ 69,131$ 8,840$

3,407 1,531 9,221 482

19,428 10,127 59,909 8,358

19,428$ 10,127$ 59,909$ 8,358$

- - - -

- - - -

- - - -

- - - -

- - - -

19,428$ 10,127$ 59,909$ 8,358$

- - - -

19,428$ 10,127$ 59,909$ 8,358$

-$ -$ -$ -$

19,428 10,127 59,909 8,358

87 184 1,683 4

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

19,515 10,311 61,592 8,362

- - - -

- - - -

- - - -

- - - -

19,515$ 10,311$ 61,592$ 8,362$

494



























Less: FY 2021

Plus: FY 2022










Steamboat Steese StraightLanding Volunteer Fire Creek Summerwood

50,539$ 2,080,583$ 26,532$ 60,400$

10,325 287,977 3,462 6,800

40,214 1,792,606 23,070 53,601

40,214$ 1,792,606$ 23,070$ 53,601$

- - - -

- - - -

- - - -

- - - -

- - - -

40,214$ 1,792,606$ 23,070$ 53,601$

- - - -

-

40,214$ 1,792,606$ 23,070$ 53,601$

-$ -$ -$ -$

40,214 1,792,606 23,070 53,601

791 27,614 557 657

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

41,005 1,820,220 23,627 54,258

- - - -

- - - -

- - - -

- - - -

41,005$ 1,820,220$ 23,627$ 54,258$

495



























Less: FY 2021

Plus: FY 2022










Summit Sunny HillsDrive Terrace Sunrise Tan Terra

190,602$ 39,562$ 19,092$ 49,156$

28,004 6,313 4,074 6,838

162,599 33,249 15,018 42,318

162,599$ 33,249$ 15,018$ 42,318$

- - - -

- - - -

- - - -

- - - -

- - - -

162,599$ 33,249$ 15,018$ 42,318$

- - - -

162,599$ 33,249$ 15,018$ 42,318$

-$ -$ -$ -$

162,599 33,249 15,018 42,318

3,782 438 255 205

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

166,381 33,687 15,273 42,523

- - - -

- - - -

- - - -

- - - -

166,381$ 33,687$ 15,273$ 42,523$

496



























Less: FY 2021

Plus: FY 2022










Twenty ThreeThomas Timberlane Tungsten Mile Slough

18,819$ 12,141$ 69,723$ 70,936$

3,339 3,082 6,413 8,615

15,480 9,059 63,309 62,321

15,480$ 9,059$ 63,309$ 62,321$

- - - -

- - - -

- - - -

- - - -

- - - -

15,480$ 9,059$ 63,309$ 62,321$

- - - -

15,480$ 9,059$ 63,309$ 62,321$

-$ -$ -$ -$

15,480 9,059 63,309 62,321

225 35 854 12,048

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

15,705 9,094 64,163 74,369

- - - -

- - - -

- - - -

- - - -

15,705$ 9,094$ 64,163$ 74,369$

497



























Less: FY 2021

Plus: FY 2022










University University Univ. WestUllrhaven Fire Heights Street Light

7,393$ 3,649,489$ 78,789$ 92,631$

1,851 376,023 11,598 12,336

5,542 3,273,466 67,192 80,295

5,542$ 3,273,466$ 67,192$ 80,295$

- - - -

- - - -

- - - -

- - - -

- - - -

5,542$ 3,273,466$ 67,192$ 80,295$

- - - -

5,542$ 3,273,466$ 67,192$ 80,295$

-$ -$ -$ -$

5,542 3,273,466 67,192 80,295

- 49,883 1,153 1,915

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

5,542 3,323,349 68,345 82,210

- - - -

- - - -

- - - -

- - - -

5,542$ 3,323,349$ 68,345$ 82,210$

498



























Less: FY 2021

Plus: FY 2022










Vienna Violet VistaWoods Viewpointe Drive Gold

32,845$ 26,598$ 117,049$ 60,005$

2,295 5,141 26,301 5,315

30,550 21,457 90,748 54,691

30,550$ 21,457$ 90,748$ 54,691$

- - - -

- - - -

- - - -

- - - -

- - - -

30,550$ 21,457$ 90,748$ 54,691$

- - - -

30,550$ 21,457$ 90,748$ 54,691$

-$ -$ -$ -$

30,550 21,457 90,748 54,691

164 163 858 548

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

30,714 21,620 91,606 55,239

- - - -

- - - -

- - - -

- - - -

30,714$ 21,620$ 91,606$ 55,239$

499



























Less: FY 2021

Plus: FY 2022










VueCrest Whitman* Wildview Woodland

54,480$ 7,828$ 274,768$ 3,796$

6,248 1,612 36,387 733

48,233 6,216 238,382 3,063

48,233$ 6,216$ 238,382$ 3,063$

- - - -

- - - -

- - - -

- - - -

- - - -

48,233$ 6,216$ 238,382$ 3,063$

- - - -

48,233$ 6,216$ 238,382$ 3,063$

-$ -$ -$ -$

48,233 6,216 238,382 3,063

516 - 3,628 5

- - - -

- - - -

- - - -

- 5,460 - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

48,749 11,676 242,010 3,068

- - - -

- - - -

- - - -

- - - -

48,749$ 11,676$ 242,010$ 3,068$

500



























Less: FY 2021

Plus: FY 2022










Yak TOTAL

108,946$ 164,319,749$

12,104 16,520,071

96,842 147,799,678 -

96,842$ 147,799,678

- 1,000,000

- 990,000

- 1,100,000

- 175,000

- - 5,598,240

96,842$ 156,662,918

- 13,010,300

-

96,842$ 143,652,618

-$ -

96,842 143,652,618

499 3,890,427

- 12,169,776

-

- -

-

- 5,460

-

- -

- (650,000)

- 650,000

- -

- -

- -

97,341 159,718,281

- 1,000,000

- 990,000

- 1,350,000

- 340,000

97,341$ 156,038,281$

501


Appendix D - 2Required Property Tax Differential Tax Zone

Potlatch Murphy Moose - Heritage Hills Yellowknife Mountain TOTAL

A.1. 2020 Property Taxes Levied Before Mandatory Exemptions 3,959$ 4,969$ 5,800$ 14,728$

Less: Exemptions for Senior Citizens/Veterans/Widows & Widowers -$ - - - 2020 Property Taxes Levied Net of Mandatory Exemptions 3,959$ 4,969$ 5,800$ 14,728

Adjustment for Prior Years' Excess Property Tax (281)$ 4,900 (520) 4,099

2020 Property Taxes Levied, as Adjusted 3,678$ 9,869$ 5,280$ 18,827

A.2. Hotel - Motel Tax Estimate for FY 2021 -$ - - -

Alcoholic Beverage Tax Estimated FY 2021 -$ - - -

Tobacco Distribution Excise Tax Estimated FY 2021 -$ - - -

Marijuana & Marijuana Sales Product Tax Estimated FY21 -$ - - -

FY 2021 Use of Fund Balance Designated as a Tax -$ - - -

Reduction by the Assembly [FNSBC 8.04.280 C.] 3,678$ 9,869$ 5,280$ 18,827

B. Less: Taxes to Pay Debt Service in FY 2021 - - - - -

C. Total of All 2020 Taxes plus FY20 Use of FB Designated as a Tax - Reduction, excluding Taxes to Pay FY21 Debt Service 3,678$ 9,869$ 5,280$ 18,827


Urban Alaska Consumer Price Index - Urban = -1.10%] -$ -$ -$ -

E. 2020 Maximum Tax Revenue Allowed, Before Exclusions 3,678$ 9,869$ 5,280$ 18,827


1. Taxes on New Construction / Annexations -$ - - -

2. FY 2022 Debt Service Less 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 8.04.280 B.]: -$ - - -

Less: FY 2021 -$ - - -

Plus: FY 2022 -$ - - -

4. Judgments Paid in FY 2021 -$ - - -

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.] -$ - - -

G. 2020 MAXIMUM TAX REVENUE ALLOWED (for FY 2020 Budget) 3,678$ 9,869$ 5,280$ 18,827

Less: Estimated Hotel-Motel Taxes FY 2020 -$ - - - Less: Estimated Alcoholic Beverage Tax FY 2021 -$ - - -

Less: Estimated Tobacco Distribution Excise Tax FY 2021 -$ - - -

2021 MAXIMUM TAX REVENUE ALLOWED (for FY 2020 Budget) 3,678$ 9,869$ 5,280$ 18,827$

502


Appendix E - Fairbanks North Star Borough Demographics

Introduction

The demographic information given in this appendix describes the community of the Fairbanks North Star Borough (FNSB), further emphasizing its government service needs, as well as the resources used to fund these services. The data used is the most current available at the time of the writing.

The Fairbanks North Star Borough, incorporated January 1, 1964, encompasses 7,361 square miles, only 426 square miles less than the State of New Jersey. In comparison, New Jersey's population exceeds 9.2 million people and the Fairbanks North Star Borough has 97,159, about 13.20 people per square mile. The State of Alaska has a population of 728,903 with about 13 percent living within Fairbanks North Star Borough. The Borough contains two incorporated cities; the City of Fair-banks, and the City of North Pole, as well as nine communities and two military bases; Eielson Air Force Base and Fort Wainwright Army Base.

Property taxes are the main source of revenue for government services; attached tables show current and past assessments on commercial and residential properties. The top commercial taxpayers and the top employers demonstrate the diversity of industry found within the Borough. Government (state, local, federal) is the largest employer, however, commercial ventures in oil refining, mining, and utility services, are the highest taxpayers.

2019 US Census Average General Characteristics Of The Population

• Median Age is 32.8 years old

• Men slightly dominate the population over women by 54.9 to 45.1 percent, respectively

• More likely to have moved here rather than born here

• Average household size is 2.61 and the average family size is 3.13

• Median household income is $72,065

• Median family income is $87,974

• Per capita income is $39,252

• High school degree and some college

• Owner-occupied housing units have a median value of $259,800

• Households have 2-3 vehicles available

• Occupation most likely to be man-agement, business, science and arts or sales and office

• Mean travel time to work is 22.8 minutes

occupied housing units have

agement, business, science and arts

See endnote 8

See endnote 2,10,13

503

,e

1rts



Social Characteristics

Vital Statistics: Birth, Death, Marriage, and Divorce Rates Relationship2014 2019

Household Population 95,214 92,815

Householder 35,692 35,556

Spouse 19,156 19,092

Unmarried partner 2,941 1,728

Child 28,880 29,370

Other relatives 3,682 2,715

Other nonrelatives 4,863 4,354

See endnote 3-a

Marital Status2014 2019

Population 15 years & older 79,222 77,107Never married 26,644 23,700

Married (not separated) 42,334 41,544

Separated 1,040 747

Widowed 2,475 2,836

Divorced 6,729 8,280

Males 15 years & older 43,940 42,322

Never married 16,984 16,413


Separated 412 278

Widowed 400 569


Females 15 years & older 35,282 34,785

Never married 9,660 7,287


Separated 628 469

Widowed 2,075 2,267


Household by Type2014 2019

Total households 35,692 35,556

Family

Married couple 19,386 18,788

With related children <18 yr 9,318 8,250

Unmarried/partners N/A* 2,048

With related children <18 yr N/A* 214

No spouse/partner 16,306 14,720Individual 8,791 8,844

Male <65 years N/A* 3,159

Male >65 years N/A* 2,144

Female <65 years N/A* 1,876

Female >65 years N/A* 1,665

Households with one or more people > 65

5,633 8,448

Average household size 2.67 2.61

Average family size 3.18 3.13

See endnote 3-a

See endnote 1,2

See endnote 1,2 *Data not available

504

Fairbanks North Star Borough Birth, Death, Marriage and Divorce Rates (2014-2019)

1,800

1,500

1,700

900

600

300

0

■ Divurces

■ Marriages

■ Hirths



Housing

Year Structure Built2014 2019

Total housing units 41,690 44,316

Built 2014 or after 2,629Built 2010-2013 1,875 1,405Built 2000-2009 9,031 6,662Built 1990-1999 4,632 5,138Built 1980-1989 9,546 11,142Built 1970-1979 9,195 11,246Built 1960-1969 3,456 2,430Built 1950-1959 2,508 2,744Built 1940-1949 1,238 594Built 1939 or earlier 209 326

Heating Fuel by Type2014 2019

Occupied housing units 35,692 35,556

Utility gas 1,892 2,240Bottled, tank or LP gas 354 840Electricity 2,643 2,878Fuel oil, kerosene, etc 24,482 27,021Coal or coke 699 450Wood 3,343 1,466Solar energy 0 0Other fuel 1,156 392No fuel used 1,123 269

Structure by Type2014 2019



Vacant housing units 5,998 8,760

Homeowner vacancy rate 1.9 3.1

Rental vacancy rate 7.4 7.8

Structure Tenure2014 2019


Owner-occupied 20,183 22,000

Renter-occupied 15,509 13,556

Year Structure Occupied2014 2019


Occupied 2017 or after 14,981Occupied 2015-2016 3,122Occupied 2010-2014 20,278 4,941Occupied 2000-2009 8,393 6,350Occupied 1990-1999 2,861 3,238Occupied 1989 or earlier 4,160 2,924

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 11aSee endnote 11a

505



See endnote 1,2

Housing

Bedrooms in Structure2014 2019


No bedroom 1,992 4,269

1 bedroom 7,906 4,868

2 bedrooms 9,971 11,272

3 bedrooms 13,369 13,477

4 bedrooms 6,450 9,156

5 or more bedrooms 2,002 1,274

Selected Structure Characteristics2014 2019

Total occupied housing units 35,692 35,556

Complete facilities 32,131 33,391

Lacking complete plumbing facilities 1,540 698

Lacking complete kitchen facilities 1,377 794

No telephone service available 644 673

Rooms in Structure2014 2019


1 room 1,586 4,2692 rooms 4,780 2,6463 rooms 5,330 4,4344 rooms 6,947 5,8895 rooms 5,790 7,8116 rooms 5,488 5,7617 rooms 4,331 5,0718 rooms 2,999 3,5549 or more rooms 4,439 4,881Median rooms 4.9 5.1

Occupants Per Room2014 2019


1.00 or less 34,148 33,910

1.01 to 1.50 1,208 1,228

1.51 or more 336 418

Units in Structure2014 2019


1-unit, detached 24,360 27,886

1-unit, attached 4,365 4,211

2 units 3,212 2,189

3 or 4 units 2,589 2,780

5 to 9 units 1,480 1,328

10 to 19 units 1,151 2,035

20 or more units 3,131 2,833Mobile home 1,275 1,054

Boat, RV, van etc. 127 0

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 9b

*N: Indicates data for this geographic area cannot be displayed, because the number of sample cases is too small.

506



See endnote 1,2

Housing Mortgages, Rent Costs and Vehicle Ownership

Monthly Housing Costs: Rent or Mortgage 2014 2019 Total Occupied Units 35,692 35,556

Less than $100 305 86

$100 to $199 42 182

$200 to $299 923 660

$300 to $399 636 677

$400 to $499 1,155 1,304

$500 to $599 929 1,179

$600 to $699 1,696 1,474

$700 to $799 1,202 1,733

$800 to $899 1,942 968

$900 to $999 1,655 1,447

$1,000 to $1,499 7,200 7,032

$1,500 to $1,999 9,259 8,487

$2,000 or $2,499 7,831 5,438

$2,500 to $2,999 2,661

$3,000 or more 1,294

No cash rent 917 934

Selected Monthly Owner Costs as a Percent of House-hold Income

Vehicles Available

2014 2019 Housing units with a mortgage* 14,091 16,052 Less than 20.0 percent 4,988 7,932 20.0 to 24.9 percent 2,232 1,930 25.0 to 29.9 percent 2,460 1,380 30.0 to 34.9 percent 1,060 1,106 35.0 percent or more 3,351 3,704 Not computed 0 0

Value of Owner Occupied Structures 2014 2019 Owner-occupied units 20,183 22,000

Less than $50,000 1,165 202 $50,000 to $99,999 589 829 $100,000 to $149,999 1,577 811 $150,000 to $199,999 5,130 3,359 $200,000 to $299,999 7,299 8,193 $300,000 to $499,999 3,594 7,736 $500,000 to $999,999 786 799 $1,000,000 or more 43 71 Median (dollars) 237,400 259,800

Mortgage* Status 2014 2019 Total Units 20,183 22,000 First mortgage 13,039 15,002 Second mortgage 118 76 Home equity loan 934 803 Second mortgage & home equity loan

0 171

No mortgage 6,092 5,948

Gross Rent as a Percentage of Household Income 2014 2019 Occupied units paying rent 14,568 12,622 Less than 15 percent 2,401 976 15.0 to 19.9 percent 884 1,311 20.0 to 24.9 percent 1,213 2,188 25.0 to 29.9 percent 1,563 1,736 30.0 to 34.9 percent 1,836 1,091 35.0 percent or more 6,671 5,320 Not computed 941 934

2014 2019 Occupied housing units 35,692 35,556 None 954 2,633 1 10,926 8,045 2 14,816 14,451 3 or more 8,996 10,427

*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

*Mortgage or similar debt

507



See endnote 3bSee endnote 3b

PopulationFairbanks North Star Borough Population Counts and Estimates 2014-2019

Year Population Estimate

Per Capita Personal Income

Unemploy-ment Rate

2014 99,308 51,792 5.82015 99,643 33,553 5.32016 100,602 31,778 7.02017 98,971 34,883 3.72018 95,898 36,834 3.52019 97,159 39,252 2.1

Military Population: Ft. Wainwright Army Base2014-2019

Year Active Duty Dependent* Total2014 5,956 8,413 14,3682015 6,369 9,173 15,5422016 6,962 7,628 14,5902017 6,999 7,048 14,0472018 7,156 6,836 13,9922019 6,675 6,108 12,783

Military Population: Eielson Air Force Base 2014-2019

Veteran StatusYear Civilian Veterans2014 11,0642015 11,3422016 12,2842017 10,6992018 12,2062019 9,402

*Dependents of active duty members may live anywhere in the country, therefore the dependent number may be inflated

See endnote 4,10

See endnote 1,2

See endnote 11b

Year Active Duty Dependent* Total2014 1,859 2,779 4,6382015 1,809 2,708 4,5172016 1,801 2,638 4,4392017 1,818 2,869 4,6872018 1,776 1,206 2,9812019 1,907 1,591 3,498

508

70,000

60,000

50,000 C: 0

40,000 ·s ('Cl

:i 30,000 0. 0 D.

20,000

10,000

0 I).

'),.~~ '),.~....,,s

Population Estimates

~X) '),.~ ~ '),.~

Year

■ EAFB

■ Ft. WW

■Veteran

■ Civilian

{non-veteran)



University of Alaska Fairbanks

See endnote 3b

See endnote 3b

0

100

200

300

400

500

600

700

Num

ber o

f Aw

ards

Academic Year

University of Alaska FairbanksCollege Degrees Awarded2014-15 through 2019-20

Certificates

Associate's

Bachelor's

Master's

Doctorate

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

Stud

ents

Fall Semester

Fall EnrollmentUniversity of Alaska Statewide vs. University of Alaska Fairbanks2011-2020

University ofAlaskaFairbanks

University ofAlaska-Statewide

509

□

■

■

□

■

■



See endnote 1,2

PopulationPopulation by Gender and Age (years)

2014 2019Total population 99,357 96,849Male 54,819 53,163Female 44,538 43,686

Under 5 years 7,046 6,7295-9 7,908 6,98310-14 5,181 6,03015-19 7,355 6,43220-24 12,637 9,39525-34 17,248 16,18635-44 12,003 12,65945-54 10,829 10,85855-59 6,231 5,21260-64 5,035 5,41565-74 5,193 7,72275-84 1,826 2,64385 865 585

Median age 30.1 32.8

18 75,430 73,845 18 Male 42,114 40,386 18 Female 33,316 33,459

65 7,884 10,950 65 Male 3,899 5,945 65 Female 3,985 5,005

Nativity and Place of Birth

Population by Race 2014 2019

Total population 99,357 96,849One race 89,694 90,593 White 75,321 73,145 African American or Black 4,564 3,962 Alaska Native and American Indian 5,386 8,955 Asian 2,497 3,173 Native Hawaiian & other Pacific Islander 588 117 Other race 1,338 1,241Two or more races 9,663 6,256 White and African-American or Black 1,907 1,122 White & AK Native & American Indian 4,319 2,303 White and Asian 1,347 1,358 African-American or Black, AK Native &

American Indian264 71

Other races 1,826 1,402

Population by Education and Educational Attainment2014 2019

Population 25 years and over 59,230 61,280Less than 9th grade 631 1,3819th-12th grade, no diploma 2,327 1,273HS graduate (includes equivalency) 13,385 12,724Some college, no degree 18,026 20,201Associate’s degree 4,513 5,310Bachelor’s degree 12,968 10,212Graduate or professional degree 7,380 10,179Percent high school graduate 95.0 95.7Percent bachelor’s degree 34.4 33.3

School Enrollment2014 2019

Population 3 years+ enrolled 29,928 26,355Nursery school, preschool 1,106 1,736Kindergarten 1,573 949Elem. school (grades 1-8) 10,520 10,517High school (grades 9-12) 4,727 4,355College or graduate school 12,002 8,798

2014 2019Total Population 99,357 96,849Native to United States 95,389 91,911

Born in the US 91,670 89,207 State of residence 35,250 32,301

Different state 56,420 56,906 Born outside US to US parents 3,719 2,704 Entered before 2010 (2014 data) 3,619 Entered 2010 or later (2014 data) 100 Entered before 2010 (2019 data) 1,318 Entered 2010 or later (2019 data) 1,386Foreign born 3,968 4,938

Citizenship Naturalized US citizen 1,339 3,184 Not a US citizen 2,629 1,754Year of Entry into US

Entered before 2010 (2014 data) 3,141 Entered 2010 or later (2014 data) 827 Entered before 2010 (2019 data) 2,685 Entered 2010 or later (2019 data) 2,253

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 1,2

See endnote 5

510



Average Monthly Employment by Industry:Fairbanks North Star Borough Average Monthly Employment 2019

Economics

Employment by Industry

RankIndustry

Government 1 14,600 32% 1 13,700 30% State Government 3,600 8% 3,700 8% Local Government 5,700 13% 4,800 11% Federal Government 5,300 12% 5,200 12%Trade, Transportation, Utilities 2 8,600 19% 2 8,600 19% Retail Trade 800 2% 600 1% Trans/Warehouse/Utilities 5,100 11% 5,200 12% Wholesale Trade 2,700 6% 2,800 6%Leisure and Hospitality 3 5,500 12% 3 6,000 13%Health Care 4 4,100 9% 4 4,400 10%Professional and Business Services 6 2,600 6% 5 3,000 7%Construction 5 3,100 7% 6 2,900 6%Educational 8 1,600 4% 7 1,800 4%Mining and Logging 7 1,800 4% 8 1,400 3%Financial Activities 10 1,200 3% 9 1,200 3%Other Services 9 1,300 3% 9 1,200 3%Manufacturing 700 2% 10 600 1%Information 500 1% 400 1%

Rank

Annual Average Monthly

Employment

Percentage of Total Borough

Employment

2014 2019

Annual Average Monthly

Employment

Percentage of Total

Borough Employment

Top Two Employment Sectors:Fairbanks North Star Borough AverageMonthly Employment 2019

See endnote 4

Fairbanks North Star Borough AverageMonthly Employment 2019

Monthly Employment 2019Monthly Employment 2019

Government, 13,700

Trade, Transportation, Utilities, 8,600

Leisure and Hospitality, 6,000

Health Care, 4,400

Professional and Business Services,

3,000

Construction, 2,900

Educational, 1,800 Mining and Logging,

1,400

Financial Activities, 1,200

Other Services, 1,200

Manufacturing, 600

Information, 400

511

I c;u1uc;uu,~ l'IVIUI vu;11 LJVIVU~•· r\V \;, l{;,I~ \;,

Monthly Employment 2019

I Government I



EconomicsOccupation

2014 2019Civilian employed population over 16 years 46,305 43,756

Management, professional, & other related 17,773 17,960Service 7,616 7,313Sales and office 10,379 8,781Natural resources, construction & maintenance 5,986 4,928

Production, transportation, & material moving 4,551 4,774

Class of Worker2014 2019

Civilian employed population over 16 years

46,305 43,756

Private wage/salary 31,264 29,487Government 12,941 11,344Self-employed 1,866 2,925Unpaid family member 234 0

Employment Status2014 2019

Population 16 years and over 78,042 76,263In labor force 56,811 52,480 Civilian labor force 50,946 45,363 Employed 46,305 43,756 Unemployed 4,641 1,607

Percent unemployed 5.9 2.1 Armed Forces 5,865 7,117Not in labor force 21,231 23,783Females 16 years and over 34,544 34,416In labor force 22,675 21,036 Civilian labor force 22,326 20,236 Employed 20,572 19,658Population with children under 6 years 8,248 7,887 All parents in family in labor force 4,763 3,412Population with children 6 to 17 years 14,782 13,803 All parents in family in labor force 10,955 9,582

Commuting to Work2014 2019

Workers 16 + 50,873 49,999Drive alone 39,009 36,170Carpool 8,053 8,842Public trans. (excluding taxi cab)

627 547

Walked 1,172 1,379Other means 934 1,211Work-home 1,078 1,850Mean travel time to work (min.)

17.9 22.8

See endnote 1,2

See endnote 1,2

See endnote 5

See endnote 11c

See endnote 1,2See endnote 1,2

See endnote 5

512

See endnote 5



See endnote 1,2

Economics

Income: Households2014 2019

Households 35,692 35,556Less than $10,000 1,051 982$10,000 to $14,999 1,111 663$15,000 to $24,999 2,353 2,741$25,000 to $34,999 3,025 2,030$35,000 to $49,999 5,759 4,101$50,000 to $74,999 5,932 7,628$75,000 to $99,999 5,162 3,954$100,000 to $149,999 5,489 5,696$150,000 to $199,999 3,473 3,344$200,000 or more 2,337 4,417

Median HH income 69,820 72,065Mean HH income 88,618 103,334With earnings 31,754 30,202

Mean earnings 84,252 94,593With Social Security 5,678 8,966

Mean Social Security 17,900 15,827With retirement 6,497 9,978

Mean retirement 27,433 31,085Poverty Status: Percentage of Families/Individuals Whose Income is Below the Poverty Level

Income: Families2014 2019

Families 23,679 23,996Less than $10,000 681 198$10,000 to $14,999 639 254$15,000 to $24,999 1,037 628$25,000 to $34,999 1,300 1,167$35,000 to $49,999 2,477 2,276$50,000 to $74,999 3,910 5,669$75,000 to $99,999 4,373 2,790$100,000 to $149,999 4,286 4,244$150,000 to $199,999 3,109 3,000$200,000 or more 1,867 3,770

Median family income 82,235 87,974Per capita income 33,599 39,252Median earnings for:

Male, full-time, year-round 55,897 62,861Female, full-time, year-round 46,206 55,983

Income: Non-Family Households

2014 2019Families 7.4% 3.0%

With related children under 18 years old 10.0 3.9With related children under 5 years old 11.8 1.7

Married couple families 3.1 1.7With related children under 18 years old 4.1 1.5With related children under 5 years old 8.4 2.2

Families with female householder-no husband 25.6 9.5With related children under 18 years old 29.8 14.5With related children under 5 years old 27.4 0.0

All Individuals 9.9 5.9Under 18 years old 9.5 4.3 Related children under 18 years old 8.6 3.7

Related children under 5 years old 12.9 3.1Related children 15-17 years old 6.8 4.0

18 years old and over 10.0 6.3 18-64 years old 10.9 6.6 65 years old and over 2.7 5.0 Unrelated individuals 15 years and older 19.3 19.7

See endnote 1,2

See endnote 1,2

See endnote 9a

2014 2019Non-family households 12,013 11,560Median non-family income 43,326 41,417Mean non-family income 56,609 58,575

See endnote 1,2

See endnote 1,2

See endnote 9a

513

dnote 9a



Economics

Health Insurance Coverage2014 2019

Civilian non-institutionalized population 92,543 89,353With health insurance coverage 81,746 82,069 With private health insurance 72,551 68,818 With public coverage 19,061 24,344

No health insurance coverage 10,797 7,284Under 19 years of age 23,902 24,096 No health insurance coverage 2,806 1,230In the labor force 19 to 64 years of age 60,791 54,375 Employed 43,172 39,286 With health insurance coverage 38,635 35,147 With private health insurance 37,022 32,283 With public coverage 4,071 4,518 No health insurance coverage 4,537 4,139 Unemployed 4,587 1,005 With health insurance coverage 3,459 682 With private health insurance 2,684 424 With public coverage 960 338 No health insurance coverage 1,128 323Not in the labor force 13,032 14,084 With health insurance coverage 10,706 12,492 With private health insurance 9,217 9,944 With public coverage 2,953 3,871 No health insurance coverage 2,326 1,592

See endnote 1,2

See endnote 5

514

C 0 -~ '3 C. 0 Q.

0 ~ (lj

~ (lj Q.

Health Insurance Trends 2010-2019

Year

■ Insured ■ Not Insured



Economics

Bankruptcies Filed-Non-Business: 2014-2020

Notices of Default: 2014-20202014 2015 2016 2017 2018 2019 2020 % Δ

Jan 29 9 17 17 28 11 12 9%Feb 18 20 11 18 11 10 7 -30%Mar 12 11 18 25 18 15 10 -33%Apr 17 17 10 12 12 18 5 -72%May 17 12 11 12 20 14 5 -64%Jun 29 13 17 13 19 3 2 -33%Jul 15 18 13 16 21 10 1 -90%Aug 15 12 20 17 29 3 4 33%Sep 18 14 9 17 22 14 0 -100%Oct 19 7 4 16 27 13 8 -38%Nov 15 13 11 12 8 9 3 -67%Dec 22 8 10 12 16 11 4 -64%Total 226 154 151 187 231 131 61 -53%

Foreclosures: 2014-2020

2014 2015 2016 2017 2018 2019 2020% Δ

Jan 21 17 8 9 7 12 9 -25%Feb 6 9 5 15 7 15 11 -27%Mar 24 20 8 9 12 13 7 -46%Apr 13 8 8 12 11 16 3 -81%May 13 15 14 8 13 13 1 -92%Jun 19 17 14 25 6 12 2 -83%Jul 20 19 10 15 9 11 7 -36%Aug 16 13 13 12 18 11 14 27%Sep 18 21 12 32 9 8 8 0%Oct 15 19 19 8 19 12 12 0%Nov 16 9 6 12 17 4 4 0%Dec 15 11 14 13 14 7 7 0%Total 196 178 131 170 142 134 85 -37%

2014 2015 2016 2017 2018 2019 20201st Quarter 14 6 6 15 16 9 112nd Quarter 14 12 21 15 11 18 103rd Quarter 20 14 11 12 14 17 74th Quarter 12 14 16 17 15 11 11Total 60 46 55 59 56 55 39% Change -20% -23% 20% 7% -5% -2% -29%

See endnote 3b

See endnote 3b

Bankruptcies Filed-Business: 2014-20202014 2015 2016 2017 2018 2019 2020

1st Quarter 2 0 0 3 0 0 22nd Quarter 0 1 2 0 0 0 03rd Quarter 1 0 0 0 1 2 04th Quarter 2 1 0 1 1 0 0Total 5 2 2 4 2 2 2% Change 25% -60% 0% 100% -50% 0% 0%See endnote 3b

See endnote 3b

-100%-80%-60%-40%-20%

0%20%40%60%80%

100%

Annu

al V

aria

nce

Year

Bankruptcies / Foreclosures / Notices of Default

Annual Bankruptcies Filed Annual Foreclosures Annual Notices of Default

515

- - -



Cost of Living

Average Self-Service Unleaded Gasoline Prices-FNSB2014 2015 2016 2017 2018 2019 2020

January $2.619 $2.899 $3.259 $3.119 $3.059$2.989$3.649February 2.479 2.899 3.199 3.049 2.9992.8693.679

March 2.359 2.989 3.199 3.059 2.9993.0293.799

April 2.589 3.059 3.349 3.299 2.2993.1493.919

May 2.639 3.059 3.499 3.599 2.2993.3593.999

June 2.719 2.999 3.549 3.459 2.6993.5994.179

July 2.739 2.969 3.519 3.299 2.6993.6304.299

August 2.739 3.009 3.499 3.019 2.7593.4704.229

September 2.689 3.099 3.499 2.999 2.7593.3804.079

October N/A* 3.149 3.529 3.199 2.6993.0993.919

November 2.769 3.449 3.479 3.259 2.6992.6993.739

December 2.769 3.349 3.319 3.199 2.6692.6693.429

Annual Average 2.646 3.077 3.408 3.213 2.7203.162$3.910* Data not available

See endnote 9c

See endnote 3b

2

2.5

3

3.5

4

4.5

Dolla

rs

Year

Annual Average Self-Service Unleaded Gasoline PricesFairbanks North Star Borough

Cost of Food at Home per Month: Alaska2014 2020

Family of Two

Adults 20-50 years $449.45 $498.90

Family of Four

With children 6-11 years 754.95 836.60

Individuals Child 6-8 years 317.10 350.20

Child 9-11 years 375.60 415.90

Adult male 20-50 years 427.00 474.20

Adult female 20-50 years 390.20 432.80

516



Cost of LivingConsumer Price Index-U, Anchorage Alaska

Cost of Living Index: Selected Cities for Annual Average Data 2020

Region CityComposit

Index 100%Grocery

Items 14.16%Housing

27.87%Utilities

9.3%Transporta-

tion 8.87%Health Care

4.69%Misc. Goods and Services 35.11%

West Fairbanks, AK 127.6 121.1 110.9 218.6 119.5 155.2 117.8Anchorage, AK 124.4 128.5 133.0 127.6 110.7 147.7 115.4Juneau, AK 130.0 136.6 148.4 138.2 125.9 153.0 108.6Phoenix, AZ 102.3 98.7 111.4 106.6 106.0 89.8 96.1San Diego, CA 142.9 114.4 212.0 125.8 136.1 108.3 110.4Denver, CO 113.4 95.0 138.5 79.8 113.1 100.2 111.5Boise, ID 99.3 93.5 99.6 83.1 108.8 98.2 103.3Bozeman, MT 109.0 99.9 134.4 87.9 92.5 95.1 104.2Cedar City, UT 93.9 97.2 84.7 99.7 107.3 84.8 96.1Seattle, WA 156.8 127.7 232.7 109.4 140.8 127.6 128.9Pierre, SD 99.8 99.5 114.6 89.9 91.9 96.7 93.2

South Miami, FL 116.1 117.7 143.2 99.5 107.6 104.1 102.1Atlanta, GA 101.1 105.0 102.8 84.7 102.0 102.0 102.3Lafayette, LA 90.5 100.6 72.6 90.5 100.1 93.7 97.7Springfield, MO 88.6 101.5 72.4 86.6 89.3 101.2 94.9Tulsa, OK 85.0 94.2 62.0 94.5 86.5 94.3 95.5Memphis, TN 84.9 88.7 74.1 89.2 85.6 80.9 91.2Dallas, TX 107.7 99.9 115.9 108.0 93.2 113.8 107.1

N. Central Indianapolis, IN 91.1 93.3 79.2 101.9 91.5 87.1 97.2Grand Rapids, MI 94.5 89.1 88.7 100.6 106.9 94.7 96.6Madison, WI 107.2 109.3 109.3 99.9 102.7 123.6 105.7

Northeast New York, NY 244.7 148.1 542.3 98.3 131.7 109.8 132.8Philadelphia, PA 111.7 119.9 116.8 111.3 113.5 100.4 105.6Boston, MA 150.0 113.2 224.4 122.3 108.5 120.6 127.4Raleigh, NC 96.9 91.1 92.1 97.8 93.6 104.6 102.7Richmond, VA 96.5 92.6 88.2 102.0 91.7 104.4 103.4

Avg of 269 Urban Areas

Consumer Price Index-U for all Items, US City Average2015 2016 2017 2018 2019 2020 %Δ 19-20

January 233.707 236.916 242.839 247.867 251.712 257.971 2.5%February 234.722 237.111 243.603 248.991 252.776 258.678 2.3%March 236.119 238.132 243.801 249.554 254.202 258.115 1.5%April 236.599 239.261 244.524 250.546 255.548 256.389 0.3%May 237.805 240.229 244.733 251.588 256.092 256.394 0.1%June 238.638 241.018 244.955 251.989 256.143 257.797 0.6%July 238.654 240.628 244.786 252.006 256.571 259.101 1.0%August 238.316 240.849 245.519 252.146 256.558 259.918 1.3%September 237.945 241.428 246.819 252.439 256.759 260.280 1.4%October 237.838 241.729 246.663 252.885 257.346 260.388 1.2%November 237.336 241.353 246.669 252.038 257.208 260.229 1.2%December 236.525 241.432 246.524 251.233 256.974 260.474 1.4%Average 237.769 241.237 246.163 252.125 256.903 260.065 1.2%

2015 2016 2017 2018 2019 2020 %Δ 19-20Jan-June Average 217.111 216.999 218.616 223.099 228.858 225.049 -1.7%July-Dec. Average 216.706 218.660 219.131 227.992 228.495 227.258 -0.5%Annual Average 216.909 217.830 218.873 225.545 228.676 226.153 -1.1%% 0.5% 0.4% 0.5% 3.0% 1.4% -1.1%

See endnote 3b

See endnote 3b

See endnote 3b

See endnote 6a

517



Cost of LivingPrincipal Taxable Properties

2014 2019

Property Rank

Taxable Assessed Valuation

Percentage of Total

Assessed Valuation (a) Rank

Taxable Assessed Valuation

Percentage of Total

Assessed Valuation (b)

Alyeska and related State-assessed oil and gas properties 1 869,679,750 10.3% 1 716,428,870 7.12%

Fairbanks Gold Mining, Inc. (c) 2 524,981,109 6.22% 2 686,104,938 6.82%

Doyon Utilities, LLC 3 277,700,122 3.29% 3 267,519,987 2.66%

Corvias Military Living (Eielson AFB) 4 141,364,005 1.67% 4 139,652,778 1.39%

Alaska Communications Systems 6 49,035,167 0.58% 5 58,024,834 0.58%

Petro Star, Inc. 6 55,273,073 0.55%

GCI Cable Fairbanks, Inc 7 40,456,174 0.48% 7 46,857,909 0.47%

Greater Fairbanks Community Hospital Foundation 8 42,698,329 0.42%

Westmark Hotel 9 33,251,338 0.39% 9 38,006,283 0.38%

Wal-Mart 8 33,939,477 0.40% 10 34,747,089 0.34%

Flint Hills Resources, LLC 5 108,537,918 1.29%

Fred Meyer Stores, Inc (west) 10 29,573,561 0.35%Notes: The table presented reports principle taxable properties rather than taxpayers. Cumulative totals for individual taxpayers are not stored or read-ily available in our system.

(a) $8,444,414,767 Total Assessed Valuation

(b) $10,065,826,089 Total Assessed Valuation

(c) Fort Knox

See endnote 8

See endnote 5

See endnote 5

518



Cost of Living

Assessed Value of Property for City of Fairbanks, City of North Pole and Fairbanks North Star Borough in Millions of Dollars, 2011-2020

YearCity of

FairbanksCity of

North PoleMajor

MiningPipeline Related FNSB Total

2011 2,596.8 333.5 391.0 652.1 4,580.0 8,553.4

2012 2,629.5 332.6 403.4 669.2 4,710.1 8,746.4

2013 2,646.7 306.9 403.4 947.5 4,742.0 9,048.1

2014 2,700.3 301.1 525.0 869.7 4,964.4 9,362.1

2015 2,834.6 254.0 560.5 832.7 5,069.5 9,552.9

2016 2,810.6 252.9 621.6 729.3 5,192.9 9,608.9

2017 2,865.6 273.8 631.9 735.1 5,326.2 9,834.2

2018 2,883.0 274.7 549.5 742.7 5,460.8 9,912.3

2019 2,910.3 291.3 686.1 716.4 5,460.1 10,065.8

2020 2,995.9 293.8 804.6 720.3 5,525.4 10,340.0

*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

519

"' QJ ::,

] f QJ C. e

Cl.

0 'c QJ

~ QJ

Cl.

Assessed Value of Property 2010-2020

■ City of Fairbanks ■ Fairbanks North Star Borough (outside the cit ies) ■ Pipe line Related D Major Mining ■ City of North Po le



Cost of Living

Assessed Value of Pipeline Related Property Fairbanks North Star Borough in Millions of Dollars, 2011-2020

Year FNSB TotalNon-Pipeline

RelatedPipeline Related % Pipeline

2011 8,553.4 7,901.3 652.1 8%

2012 8,746.4 8,077.2 669.2 8%

2013 9,048.1 8,100.6 947.5 10%

2014 9,360.5 8,490.8 869.7 9%

2015 9,460.3 8,627.6 832.7 9%

2016 9,607.3 8,878.0 729.3 8%

2017 9,834.1 9,099.0 735.1 7%

2018 9,912.4 9,169.7 742.7 7%

2019 10,065.8 9,349.4 716.4 7%

2020 10,341.6 9,621.3 720.3 7%See endnote 3a

See endnote 5

520

Assessed Value of Pipeline Related Property Fairbanks, North Pole & Fairbanks North Star

Borough 2020



Endnotes and Further Information 1U.S. Census Bureau; “2014 American Community One Year Estimate – Sample Data, Fairbanks North Star Borough, Alaska”; generated by Tristan Fickus; using U.S. Census Bureau; <https://data.census.gov>; (04 April, 2020)

2U.S. Census Bureau; “2019 American Community One Year Estimate – Sample Data, Fairbanks North Star Borough, Alaska”; generated by Tristan Fickus; using U.S. Census Bureau; <https://data.census.gov>; (04 April, 2020)

3Fairbanks North Star Borough, Community Research Center; <http://co.fairbanks.ak.us> aCommunity Research Quarterly - Summer 2020 bCommunity Research Quarterly - Winter 2020

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. Foran, W. T. 1924

7Fairbanks North Star Borough, Department of Financial Services. Comprehensive Annual Financial Report, fiscal year ending June 30, 2019; <http://co.fairbanks.ak.us>

8U.S. Census Bureau; “2019 American Community One Year Estimate – Sample Data, Fairbanks North Star Borough, Alaska”; generated by Tristan Fickus; using American FactFinder; <https://data.census.gov>; (04 April, 2020)

19Wikimedia Commons; <http://www.wikimedia.org>

aID. Panning for gold, Cooper Creek, Alaska. 1907. University of Washington Collection. Author Un-known. Accession Number 279.

bID. Eskimo Berry Pickers, Nome, Alaska. 1900-1907. University of Washington Collection. Author, Bev-erly Bennett Dobbs. Accession Number 6356.

cID. Pipeline Construction Operation, Alaska. University of Washington Collection. Author, Frank H. Now-ell. Accession Number 209.

10US Department of Commerce, Bureau of Economic Analysis; <http://www.bea.gov>

521

http://www.wikimedia.org

http://www.bea.gov



11The Library of Congress, Prints and Photographs Online Catalog; <http://www.loc.gov/pictures>

aID. N.C. Co. General Store. 1900-1916. Frank and Frances Carpenter Collection. Call No. LOT 11453-1, no. 488

bID. Unidentified Civil War veteran and unidentified World War I soldier. 1914-1918. Schriever, James B., photographer. Call No. LOT 14043-2, no. 468

cID. Dog sled and men on snow shoes near Fairbanks. 1900-1927. Frank and Frances Carpenter Collection. Call No. LOT 11453-1, no. 9

12Wikimedia Commons; <http://www.wikimedia.org>

aID. Panning for gold, Cooper Creek, Alaska. 1907. University of Washington Collection. Author Unknown. Accession Number 279.

bID. Eskimo Berry Pickers, Nome, Alaska. 1900-1907. University of Washington Collection. Author, Beverly Bennett Dobbs. Accession Number 6356.

cID. Pipeline Construction Operation, Alaska. University of Washington Collection. Author, Frank H. Nowell. Accession Number 209.

13 State of New Jersey, Department of Labor and Workforce; <https://www.state.nj.us/labor/lpa/content/njsdc/2013WU%20PopLFProj2030.pdf>

Endnotes and Further Information, Continued

522

http://www.loc.gov/pictures>

http://www.wikimedia.org

https://www.state.nj.us/labor/lpa/content/njsdc/2013WU%20PopLFProj2030.pdf>

<http://www.loc.gov/pictures


Appendix F 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)

ACFR – Annual Comprehensive Financial Report ACH - Automated Clearing House ACO – Accountable Care Organization 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 ApplicationXtender (AX) - Digital Records System Appropriation - An authorization by the Assembly to make

expenditures. The Assembly makes appropriations in the operating budget for each department. Operating appro-priations 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 ASCHR – Alaska State Commission for Human Rights

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.

AST – Alaska State Troopers 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 Intro-duction section in the “Basis of Accounting” definition as well as the explanation in the Readers’ Guide. The pro-prietary 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 proprie-tary 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, intragovernmental cost allocations (IGCP), and employee annual leave. See “Basis of Budgeting” in the Introduction section under the Readers’ Guide for a further explanation of these differ-ences.

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 (BOE) - An official board of the Fairbanks North Star Borough that holds annual hearings for the purpose of settling disputes regarding the as-sessed value 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 Bor-ough may issue general obligation bonds, revenue bonds and assessment bonds. To date it has only issued gen-eral 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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http://www.state.ak.us/apoc/docs/complaintfm.doc


Appendix F

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.

CARES Act – Coronavirus Aid, Relief, and Economic Se-curity

Carlson Community Center Enterprise Fund - See the “Enterprise Funds” description provided in the Fund De-scriptions portion (first two pages) of the Budget by Funds section of the Budget.

CBA – Collective Bargaining Agreement CD - Compact Disc CEDS - Comprehensive Economic Development Strategy CEMP - Comprehensive Emergency Management Plan CESQG - Conditionally exempt small quantity generators CFO - Chief Financial Officer 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.

CIP - Capital Improvement Projects CLRA - Chena Lakes Recreation Area CMS – Centers for Medicare and Medicaid Services CNG – Compressed Natural Gas CO – Carbon Monoxide 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.

Community Assistance Program - See the “State Reve-nue” portion of the Revenue Descriptions and Assump-tions found in the Revenue section of the Budget.

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.

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.

Contractual Service - A service rendered to the Borough by private firms, individuals, or other Borough depart-ments on a contract basis.

Contribution to Non-Operating Fund - Contributions from operating funds to non-operating funds such as Custodi-al, 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.

COVID-19 – Corona Virus Disease 2019 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 DPS – Department of Public Safety DVD - Digital Video Disc EAFB - Eielson Air Force Base ECC - Emergency Command Center ECDC - Early Childhood Development Commission Education - See the “School District” description provided

in the Funds Description portion (first two pages) of the

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Appendix F

Glossary of Terms

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 EFML – Emergency Family Medical Leave 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, out-standing encumbrances at year-end are reported as res-ervations of fund balances and do not constitute expendi-tures or liabilities because the commitments will be hon-ored 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 EVS – Early Vote Station Expenditures - General government expenditures include

salaries, wages, supplies, contracts, debt service, purchases of machinery and equipment.

FAQ – Frequently Asked Questions FASB - Financial Accounting Standards Board FAST – Fairbanks Area Surface Transportation FCVB - Fairbanks Convention and Visitors Bureau FECC – Fairbanks Emergency Communication Center 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. FIRM – Flood Insurance Rate Map Fiscal Year - An accounting term for the budget year. The

fiscal year of the Borough is July 1 through June 30. FLiP – Fairbanks Loves it’s Parks 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 FTWW – Fort Wainwright 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.

GEMT – Ground Emergency Medical Transport 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 IFB - Invitation for Bid IGA – Intergovernmental Agreement IGCP - Intragovernmental Cost Plan IGSA – Intergovernmental Service Agreement IGU - Interior Gas Utility IP - Internal Protocol

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Appendix F

Glossary of Terms

IRS - Internal Revenue Service IT - Information Technology JHAC - Juanita Helms Administrative Center JLUS - Joint Land Use Study 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 pro-vided 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 ac-tual revenues and expenditures results on a budgetary basis, as in FNSBC 7.04.120 A. Furthermore, the Bor-ough also uses “lapse” to mean Budget Surplus, as in FNSBC 7.04.120 E.

Limited Liability Report – An informal report that reflects a property’s legal description, discloses record title holders and any encumbrances against the subject property, as well as corresponding mailing addresses. It also disclos-es all recorded easements, reservations, covenants and restrictions affecting the title. The Report does not in-clude title insurance.

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.

MLTS – Multi-line telephone systems 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 MSDS – Material Safety Data Sheet 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 programs that cross fiscal years. These projects are further de-fined by the contribution from specific funds. Not includ-ed 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 mo-torized equipment are defined in the Vehicle Equipment Fleet Fund List of Vehicles and Equipment to be Re-placed.

NA – Non-attainment 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.

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

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Appendix F

Glossary of Terms

P-Card - Procurement Card PCC - Pollution Control Commission PERS - Alaska Public Employees’ Retirement System PFD - Permanent Fund Division; Permanent Fund Dividend PILT – Payment in Lieu of Taxes PIO – Public Information Officer PM2.5 - Particle air pollution; specifically, fine particulate

matter equal to or less than 2.5 micrometers in diameter. PO – Purchase Order 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 cate-gories (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 SAN - Storage Area Network SARB - State Assessment Review Board

SD - School District SDS – Safety Data Sheets 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 (af-ter 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 SFHA – Special Flood Hazard Area 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.

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 assessed tax revenue derived from real property taxes thereby con-tributing to a diversified tax base.

527


Appendix F 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 re-lated 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

VoIP – Voice over Internet Protocol

WAN - Wide Area Network

Westlaw - Online service used by the Department of Law that provides access to legal databases and services.

WPAS – Welfare & Pension Administration Service, Inc

WSCOP – Wood Stove Change Out Program

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