FY 2003-2004 Budget
Fairbanks North Star Borough

Ordinance Changes to the FY 2004 Budget

Introduced:  6/26/03
Adopted:  7/10/03

An Ordinance Amending the FY 2003-04 Budget by Revising and Appropriating Funds, As Listed,  for the Fiscal Year Beginning July 1, 2003 To Reflect the Impacts of the Governor's Vetoes

Approved Budget FY 2003-2004

Download Entire FY 2004 Approved Budget (approximately 5 Mb!) OR 
Download per section as defined:

DISTINGUISHED BUDGET PRESENTATION AWARD

APPRECIATIONS

MAYOR'S MESSAGE

APPROPRIATION ORDINANCE

• Budget Ordinance, includes:
  • Attachment A – Appropriations
  • Attachment B – Assembly Intent Statements
• Mill Levy Resolution
• Fiscal Policies

INTRODUCTION

• Organization
• FY 2003–2004 FNSB Assembly and Key Personnel
• FNSB Vicinity Map
• Reader’s Guide, includes:
  • 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, includes
  • Expenditure Reconciliation from FY 2003 to FY 2004, Summarized by Department (in Expenditure Highlight Section)
• Revenue Highlights
• Mill Rate Highlights
• Summary of Budget by Funds (includes operating transfers between funds)
• Cost Comparison by Service Category (chart)
• Cost Comparison by Service Category (table)
• 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 2003
• 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:  Multi-Year 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 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
• 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 Projects
• Facilities Major Maintenance and 6-Year Plan
• 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

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