INTRODUCTION

Organization

FY 2002–2003 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

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BUDGET SUMMARY

Organizational Highlights

Expenditure Highlights

Expenditure Reconciliation from FY 2002 to FY 2003, 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

Budget at a Glance, Revenues by Category, Historic Revenue by Category

Revenue Summary

Taxable Assessed Valuation by Jurisdiction Tax Year 2002

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, Assessed Value and Tax Limitation, Hotel/Motel

Charges for Areawide Services, Library, Community Planning, Computer Svc. Fees

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

Interfund Revenues, Operating Transfers, Contribution. from Fund Balance/Retained Earnings

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

State Revenues

Federal Revenues

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BUDGET BY FUNDS

Fund Descriptions: General, Special and Debt Service

Fund Descriptions:  Capital Projects and 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 (Pre 7/1/00) Special Revenue–Estimated Fund Balance

Solid Waste Disposal Enterprise Fund (post 6/30/00) Estimated Retained Earnings/(Accumulated Deficit)

Carlson Community Activity Center Enterprise Fund–Estimated Retained Earnings

Land Enterprise Fund–Estimated Retained Earnings/(Accumulated Deficit)

Transit Enterprise Fund–Estimated Retained Earnings

Vehicle and Equipment Fleet Internal Service Fund–Estimated Retained Earnings

Debt Service Fund–Estimated Retained Earnings

Education–Estimated Retained Earnings

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EXPENDITURE BUDGET

Assembly

Mayor

Law

Assessing

Community Planning

Computer Services

Direct Services

Emergency Operations

Financial Services

General Services

Human Resources

Land Management

Library Services

Parks and Recreation

Public Works

Transportation

Education

Debt Service

Non-Departmental

Capital Budget

Facilities Major Maintenance

Grants

Interfund Charges

Service Areas

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APPENDICES

  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     Glossary of Terms