FAIRBANKS NORTH STAR BOROUGH

APPROVED BUDGET FY 2004-2005 

Table of Contents                                                                                                                  

DISTINGUISHED BUDGET PRESENTATION AWARD

 APPRECiATIONS

 MAYOR'S MESSAGE

 APPROPRIATION ORDINANCE

    Budget Ordinance

      Attachment A – Appropriations

      Attachment B

Mill Levy Resolution

      Attachment A

                                Fiscal Policies       

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INTRODUCTION

Organization

FY 2004–2005 FNSB Assembly and Key Personnel

FNSB Vicinity Map

Reader’s Guide

      Reader’s Guide Overview

      The Fairbanks North Star Borough

      The Budget Process

      Additional Statistical Information Regarding the Fairbanks North Star Borough    

      Budget Presentation/Layout

      Basis of Accounting/Budgeting

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           BUDGET SUMMARY

Organizational Highlights

Expenditure Highlights

Expenditure Reconciliation from FY 2004 to FY 2005, Summarized by Department     

Revenue Highlights

Mill Rate Highlights

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

Cost Comparison by Service Category

Cost Comparison by Service Category

Personnel Summary, Number of Persons by Department, Historic Comparison      

Personnel Summary

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

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

Expenditures by Category, Historic Expenditure by Category

Boroughwide Summary Line Item Totals

Comparison of Direct Cost

Direct Cost Comparison by Departments

Revenues by Category, Historic Revenue by Category

Revenue Summary

Estimated Taxable Assessed Valuation by Jurisdiction Tax Year 2004     

Taxable Assessed Valuation

(History of) Mill Levies within the Borough

    Certified Assessed Valuations

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REVENUE BUDGET

Revenue Overview

Revenue Detail - Descriptions and Assumptions

    Tax Revenue–Property Tax, Hotel/Motel Room Tax and Alcoholic Beverage   Sales Tax    

    Charges for Services Areawide, Library Fees, Community Planning Fees, and  Computer Services

    Enhanced 911, Solid Waste Disposal Revenues, Vehicle Equipment Fleet Fund, Charges for Services--Non-Areawide, and Other Local Revs Interfund Revenues, Operating Transfers, Contributions from Fund Balance/Unrestricted Net Assets  

    Land Enterprise Fund, Carlson Activity Center Enterprise Fund, and Transit Enterprise Fund

    State Revenues.

    Federal Revenues and Net Revenues

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          BUDGET BY FUNDS

Fund Descriptions:  General, Special and Special Revenue Funds

Fund Descriptions:  Debt Service Fund, Capital Projects Funds, Proprietary Funds, Fiduciary Funds, and Component Unit

Consolidated Fund List

Funds – Old & New

FNSB Relationship of Funds

Appropriations by Funds

Revenue Sources by Funds

Combining Summary of Operating Funds by Revenue Source, Expenditure Category, and Increase/(Decrease) to Fund Balance.    

General Fund Expenditure Summary

General Fund Expenditure Line Item Detail

General Fund Revenue Summary

General Fund Estimated Fund Balance

Non-Areawide, Special Revenue Fund, Estimated Fund Balance

Solid Waste Collection District, Special Revenue Fund, Estimated Fund Balance

Enhanced 911, Special Revenue Fund, Estimated Fund Balance

Solid Waste Disposal, Enterprise Fund, Estimated Unrestricted Net Assets (Liabilities)

Carlson Community Activity Center, Enterprise Fund, Estimated Unrestricted Net Assets

Land Enterprise Fund, Estimated Unrestricted Net Assets

Transit Enterprise Fund, Estimated Unrestricted Net Assets

Vehicle and Equipment Fleet, Internal Service Fund, Estimated Unrestricted Net Assets

Debt Service Fund, Estimated Fund Balance

Education–Estimated Fund Balance

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EXPENDITURE BUDGET

Assembly

Mayor

Law

Assessing

Community Planning

Computer Services

Direct Services

Emergency Operations

Facilities Maintenance

Financial Services

General Services

Human Resources

Land Management

Library Services

Parks and Recreation

Public Works

Transportation

Education

Debt Service

Non-Departmental

Multi-Year Programs/Projects Budget

Facilities Major Maintenance and Six-Year Plan

Grants

Interfund Charges

Service Areas

APPENDICES

Appendices Content

       A     Personnel by Division

       B     Personnel Benefit Rates

     C-1  Employee Bargaining Units         

    C-2   Classified, Non-Management Personnel, APEA and Confidential        

    C-3   Transit Division – Laborer’s Local Union

    C-4   Classified, Management Personnel

       D     Maximum Property Tax Computation

       E     Programs Funded by the Borough

       F     User Fee Schedule

       G     Glossary of Terms

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