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Kenai Peninsula Borough, AK

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Kenai Peninsula Borough, AK Kenai Peninsula Borough Popular Annual Financial Report Fiscal year ending June 30, 2016 About the Borough 1 Letter from the Mayor 2 Elected Officials 3 Borough’s Quick Facts 4-5 Property Tax Dollars 6-7 Photos from Around the Borough 8-9 Dollars In Governmental Fund Revenues 10-11 Dollars Out Governmental Fund Expenditures 12-13 Primary Government Financial Statement 14-15 Debt: What We Owe 16 Glossary 17 Table of Contents Table Photos courtesy of Rachel Parra, Carla Salzer, Anderson Fannon, Julie Craig, Mandy Stahl-Redder, Amy Mitchell, Fred Perez, Sarah DesOrmeaux, Melissa Brown, Lauri Jensen About our Borough The Kenai Peninsula Borough lies directly south of Anchorage, the State's principal population center. The waters of the Gulf of Alaska and Prince William Sound border the borough on the south and east with the dramatic Chigmit Mountains of the Alaska Range bordering the borough to the west. The Cook Inlet divides the borough into two land masses. The Kenai Mountains run north and south through the peninsula, contrasting to the lowlands lying to their west. The west side of the Inlet is sparsely inhabited, with the village of Tyonek being the largest populated settlement. The boundaries of the borough en- compass a total of 24,752 square miles, of which 16,075 square miles are land. In comparison, the total land mass of the borough equals that of Massachusetts and New Jersey combined. However, the total bor- ough population is just less than 58,000. There is a Borough-wide gov- ernment based in Soldotna, consisting of a strong mayor and an as- sembly of representatives from all areas of the Borough. The Borough collects sales and property taxes and provides services such as road maintenance, waste collection facilities, emergency services and major funding for public schools. 2016 1 Message from Borough Mayor Mike Navarre, Dear Kenai Peninsula Borough Residents, We are pleased to present the Kenai Peninsula Borough’s (KPB) Popular Annual Financial Report (PAFR) for the 2016 Fiscal Year. This is the third year a PAFR has been published by the KPB. The report is designed to present a condensed, user friendly, overview of the Borough’s financial position, financial practices and additional details outlining how KPB revenues were generated and spent over the last Fiscal Year. The financial information in this report is taken from the independently audited financial statements that are part of the KPB’s 2016 Comprehensive Annual Financial Report (CAFR), re- quired by Alaska statutes. If you are interested in more detailed information, current and histor- ical budgets and CAFRs are available on the KPB website at the Finance Department homepage. A special thank you goes to the dedicated staff of the KPB’s Finance Department who recognized the value of a condensed financial report and contributed the hard work and diligence required to prepare the re- port. The Kenai Peninsula Borough has been awarded a Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Associ- ation for the last 36 years, an accomplishment we’re rightly proud of achieving and again due to the ex- traordinary work of our Finance Department staff. As you review the 2016 Popular Annual Financial Re- port, please feel free to contact us with questions, con- cerns, opinions or recommendations. We’ll use your feedback to improve future reports. Mike Navarre Mayor 2 2016-2017 Assembly Members Dale Bagley Brandii Holmdahl 325 Endicott Drive PO Box 2204 Soldotna, Alaska 99669 Seward, Alaska 99664 Phone: 398-1865 Phone: Email : [email protected] Email: [email protected] District: 4- Soldotna District: 6- East Peninsula Term Expires: 2019 Term Expires: 2018 Blaine Gilman Gary Knopp 216 Susieanna Lane 50465 Patrick Drive Kenai, Alaska 99611 Soldotna, AK 99669 Phone: 398-0840 Phone: 283-9494 Email: [email protected] Email: [email protected] District: 2- Kenai District: 1- Kalifornsky Term Expires: 2017 Term Expires: 2017 Paul Fischer Wayne Ogle PO Box 784 50160 Birch Grove Street Soldotna, AK 99669 Kenai, Alaska 99611 Phone: 262-9269 Phone: 690-1308 Email: [email protected] Email: [email protected] District: 7- Central District: 3- Nikiski Term Expires: 2019 Term Expires: 2019 Kelly Cooper Willy Dunne PO Box 404 40508 Waterman Road Homer, Alaska 99603 Homer, Alaska 99603 Phone: 299-1519 Phone: 299-6226 Email: [email protected] Email: [email protected] District: 8- Homer District: 9- South Peninsula Term Expires: 2017 Term Expires: 2018 Stan W. Welles PO Box 485 Sterling, Alaska 99672 Phone: 260-6769 Email: [email protected] 2016 District: 5- Sterling/ Funny River Term Expires: 2017 3 Quick Facts The Kenai Peninsula Borough was incorporated in 1964 as a second-class borough under the authority of the State of Alaska Borough Act of 1963. The Borough's gov- ernmental responsibilities are comparable to those of a county. The five first-class and home-rule cities in the borough are Kenai, Soldotna, Homer, Seldovia, and Sew- ard. Other locally governed communities include Kachemak City and the native vil- lages of Tyonek, Port Graham, and Nanwalek. Geography Fire Stations Land 16,075 square miles Nikiski 4 Bear Creek 1 Water 8,677 square miles Anchor Point 2 Government Central Emergency Services 8 Kachemak 2 Mayor and a 9 member assembly Calls Responded to by 3,662 Demographics KPB Services Residents 57,763 911 Calls answered 28,165 Median age 40.6 Solid Waste Median Household Income $63,099 Landfills 8 Community Development Transfer Sites 13 River Center Refuse Collected ~ tons 60,318 Human Services (Component Units) Recreation Central Peninsula Hospital Major Programs 9 South Peninsula Hospital Roads Maintained Miles 641 2016 4 Kenai PeninsulaKenai Peninsula Borough Borough - -Organization Organizational Chart Chart Citizens Assembly Service Area Clerk Mayor Boards Legal Election Records Planning Commission Human Finance Resources Financial Property Tax Sales Tax Custodial Copy/Mail Risk Services and Collections IT Planning 911 Solid Waste Purchasing Assessing and Contracting River Center GIS Land Maintenance Capital Appraisal Projects Service Areas North Seldovia Roads Nikiski Fire Bear Creek Anchor Point Peninsula Recreational Fire Fire & Recreation Emergency Seward Bear- Central Kenai South Kenai Nikiski Central Central Creek Flood Peninsula Peninsula Seniors Emergency Peninsula Hospital Hospital Emergency Services Kachemak Emergency 5 Property Taxes - The Borough bills and collects its own property taxes as well as those of the 5 incorporated cities within the Borough. Navigating your tax bill: 2016 6 Public Safety Education Community Solid Funding Waste $63.9 million $18.8 million dollars provided dollars provided for Education in for Public Safety, 2016, the equiva- $2.0 million dol- Emergency Man- $7.8 million lent of 8.00 mills lars provided for agement and E911 dollars provided Senior Citizens dispatch services. for Solid Waste $48.3M ~ KPBSD and other Com- $0.7M ~ Emergen- facilities opera- munity Programs (Operations and cy Management tions, capital other related ex- and organizations projects and debt penditures) throughout the $2.1M ~ E911 service. $0.7M ~ KPC Borough. Dispatch/Services $6.0M ~ Opera- $10.8M ~ Capital $947,294~ Senior $13.8M ~ Fire & tions Emergency Medi- $4.1M ~Debt Centers cal Services $1.8M ~ Capital $30.1M, 100% of $502,876~ Reve- Sales tax revenues nue Sharing $.8M ~ Disaster Funded by $5.3M go to Education as relief in property tax- well as $26.5M in $67,500~EDD es, $.8M in user property taxes and $1.1M ~ Capital $339,954~KPTMC fees, $1.7M in $7.3M in bond bond proceeds proceeds and grant $0.3M ~ Debt $50,000~Carts revenues. and grant reve- nues. $80,440~SBDC 7 8 2016 9 Dollars In….. Governmental Fund Revenues Funding for the Kenai Peninsula Borough government and the ser- vices provided to residents comes from many sources, with the ma- jority coming from Property taxes and Sales Tax, which totals 84% of all revenue collections for the General Fund. Grants being the second largest revenue source makes up 13%. The Borough’s General fund and Other Governmental funds also re- ceives revenue from charges for services, grants, investment income and various other revenues streams. In total, FY 2016 revenues de- creased by $3,498,000 when compared to FY 2015 due to reduced grant revenues. Other Governmental Fund Revenues (Includes Services Areas*) Where the Money Comes From Comes the Money Where * Amounts are expressed in dollars. * Service areas and Special Revenue Funds include: Nikiski Fire, Bear Creek Fire, Anchor Point Fire and Emergency Medical, Central Emergen- cy Services, Kachemak Emergency Services, Lowell Point Emergency Services, Central Peninsula Emergency Medical, North Peninsula Recrea- tion, Seldovia Recreation, Roads, Land Trust, Seward Bear Creek Flood, 2016 Environmental Protection Program, Disaster Relief, 911 Communica- tions, Nikiski Senior, Miscellaneous Grant Fund. 10 General Fund Revenues * Amounts are expressed in dollars. 11 * Service areas and Special Revenue Funds include: Nikiski Fire, Bear Creek Fire, Anchor Point Fire and Emergency Medical, Central Emergency Services, Kachemak Emergency Services, Lowell Point Emergency Services, Central Peninsula Emergency Medical, North Peninsula Recreation, Seldovia Recreation, Roads, Land Trust, Sew- ard Bear Creek Flood, Environmental Protection Program, Disaster Relief, 911 Communications, Nikiski Seniors, Miscellaneous Grant * Amounts are expressed in dollars. Fund. 12 Dollars Out... Governmental Fund Expenditures The Borough provides a range
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