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Approved Budget FY 2005-2006

Attachment A: Taxation versus Per Capita Income
Attachment B: General Fund Tax Revenue Detail, Other Revenues and

Expenditures/Transfers Out

Attachment C: Budgetary/Organizational Highlights

APPROPRIATION ORDINANCE

Budget Ordinance

Attachment A – Appropriations

Attachment B

Mill Levy Resolution

Attachment A

Fiscal Policies

INTRODUCTION

Organization

FY 2005–2006 FNSB Assembly and Key Personnel

FNSB Vicinity Map

Reader’s Guide

Reader’s Guide Overview

The Fairbanks North Star Borough

The Budget Process

Budget Presentation/Layout

Basis of Accounting/Budgeting

BUDGET SUMMARY

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

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 2005

Taxable Assessed Valuation

(History of) Mill Levies within the Borough

Certified Assessed Valuations

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

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

EXPENDITURE BUDGET

Facilities Maintenance

Capital Projects/Multi-Year Programs

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 User Fee Schedule

F Demography of the Fairbanks North Star Borough

G Glossary of Terms

List of Graphs and Representations

         Mayor’s Message, Attachment A: Taxation versus Per Capita Income
         Mayor’s Message, Attachment B: General Fund Tax Revenue Detail, Other Revenues and
            Expenditures/Transfers Out

Summary of Position Changes

Organization Chart

Map of the Fairbanks North Star Borough

Budget Cycle

Cost Comparison By Service Category

Budgeted Personnel Summary

FY 2006 Expenditures by Category

FY 2006 Costs by Departments

FY 2006 Revenues by Category

Taxable Assessed Valuation by Jurisdiction Tax Year 2005

Taxable Assessed Valuation

Certified Assessed Valuations and Total Certified Assessed Value

Funds – Old and New

Relationship of Funds

FNSB Debt Service Funding Source

Average Interest Cost Per Series

Future Debt Service Payments by Fiscal Year

Facilities Major Maintenance/Six Year Plan

Six-Year Capital Request Summary

Capital Funding History

Major Maintenance Request History

Average (Per Year) Civilian Labor Force Unemployment Rates

Consumer Price Index_U, FNSB and Anchorage and US City Average

Average Median Household Income, FNSB, Alaska, and the US