INTRODUCTION

                 Organization

                  FY 2008–2009 FNSB Assembly and Key Personnel

                  FNSB Vicinity Map

                  Readers’ Guide

                      Readers’ Guide Overview

                      The Fairbanks North Star Borough

                      The Budget Process
                      Additional Statistical Information

                      Budget Presentation/Layout

                      Basis of Accounting/Budgeting               

BUDGET SUMMARY
Summary of Budget by Funds
Cost Comparison by Service Category

Cost Comparison by Service Category
Number of Regular and Term Employee Summary, Historical Budgeted Number of Employees
Number of Regular and Term Employee Summary
Budgeted FTE Summary
FTE 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 2007
Taxable Assessed Valuation
Mill Levies within the Borough
History of Areawide Mill Levy
Certified Assessed Valuations

                 Revenue Overview

              Revenue Detail - Descriptions and Assumptions

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

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

             Enhanced 911, Solid Waste Disposal Revenues, Vehicle Equipment Fleet Fund, Charges for
             Services--Non-Areawide, and

              Other Local Revenues                                 

              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

                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

                Mayor

                Law

                Assessing

                Community Planning

                Computer 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 Projects/Multi-Year Programs

                Facilities Major Maintenance and Six-Year Plan

                Grants

                Interfund Charges FY 2007-2008

                Service Areas

                APPENDICES

                Appendices Table of Content

                A-1 Number of Regular and Term Employees Detail

                A-2 FTE Detail

                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-1 Maximum Property Tax Computation

                D-2 Required Property Tax Differential

                E User Fee Schedule

                F Fairbanks North Star Borough Demography

                G Glossary of Terms