DEPARTMENT OF ADMINISTRATION AND FINANCE

Transcription

1 DEPARTMENT OF ADMINISTRATION AND FINANCE I. MISSION STATEMENT The mission of the Department of Administration and Finance is to ensure the financial integrity of the North Slope Borough in a manner that meets or exceeds regulatory standards. The department will provide high quality, timely, and efficient service to the public, the Assembly, and North Slope Borough departments. II. DEPARTMENT RESPONSIBILITIES The Director s Office is primarily responsible for the smooth operation of internal Borough functions by maintaining clear communications and a good working relationship within its divisions and with other Borough departments. All external inquiries regarding financial and fiscal matters are coordinated through the Director s Office for appropriate responses. All documents to initiate an encumbrance or payment for the Borough are approved by the Director s Office The Director of Administration and Finance manages the Borough s investment program, coordinates general obligation bond sales, administers the Borough s bonded indebtedness, prepares budget forecasting models that include the 17-year operations forecast and projection of debt capacity, budget development, and supervises Assessing. The Deputy Director of Administration supervises the divisions of Central; Risk Management, Service Area Ten and Purchasing, which includes Records, Fixed Assets, and Shipping and Receiving. The Deputy Director of Finance prepares the CAFR and supervises the Controller/Accounting, and Position Control Office, Grants Divisions, Utility Billing, and Housing. The Information Technology Officer manages current and future IT systems across the organization. The position supervises the divisions of InfoComm; MIS; Telecom; and Teleconference. A. & Position Control The & Position Control Office prepares the annual budget document for adoption by the Assembly and subsequent publication. The office develops and monitors compliance of budget reporting policies and procedures. The & Position Control Office supervises departments and staff through the budget process by developing budgetary guidelines, reporting structures, manuals, and ongoing training in order to prepare and present a concise, transparent budget. The & Position Control Office coordinates with the Accounting & MIS divisions to accomplish the year end encumbrance carry over process, the position control carry over process, and the budget rollover process. Along with the maintenance and monitoring of all NSB positions through Position Control, the office is also responsible for processing all personnel action forms, personnel requisitions, budget line transfers, and departmental budget modification requests in conjunction with the Human Resources Department, the Accounting division, Purchasing and all departments. B. Central Division The Central Division provides support for the Director s office and senior staff, acts as a liaison between the department s divisions and other Borough departments, and oversees and manages receptionist and travel services for the Borough. The Central Division is responsible for auditing and processing D - 1

2 all Borough department payments: through Requests for Payments; Purchasing Requests; contracts; travel authorizations and travel invoices. The division develops and effects compliance of travel policies and procedures; and provides quarterly Travel training for all department travel coordinators, supervisors and fiscal managers. The Central Division Front Desk staff prints, monitors, verifies, and distributes all North Slope Borough vendor, payroll and personnel checks. Central Division staff engages the oil and gas industry for technical information related to projects for use in developing an annual production forecast. The forecast is a significant component of the long term financial projection model for bonding purposes. The Central Division staff provides support to other departments, primarily the Planning Department, on a variety of issues and projects including the tri-annual Economic Profile and Census report; development of technical reports related to oil and gas permitting; new venture opportunities through the land management enterprise fund; coordination with the SA10 enterprise fund; and special projects for the Director. C. Housing Solutions The Housing Solutions office works with villages to address their housing needs, and serves as a resource for all NSB associated housing projects. D. Controller s Office/Accounting Division The Controller s Office prepares the Comprehensive Annual Financial Report and monthly financial report. This office is responsible for the overall accounting processes for the Borough, including the encumbrance and expenditure of funds and the collection of revenues. E. Network & Support Services iseries hardware and software, as well as borough-wide PC based databases are available through the MIS professional staff. Timely service is available through InfoComm's skilled help desk for networking, and Internet issues. The Telecom staff provides professional and prompt service for phone systems, voice mail and telecommunication issues. MIS and InfoComm are responsible for the planning, development, maintenance, and operation of Borough-wide information technology. This includes programming, systems implementation, networking, and telecommunications. The division provides centralized technical support for Borough information technology hardware, software and phone systems. The Teleconference Division provides affordable communication to North Slope residents, the North Slope Borough, the NSBSD and Ilisagvik College. Through the Teleconference facilities, village residents have equal access to the assembly and the commissions of their borough and their school district without leaving their village. Teleconference provides a vital role in delivering higher education classes through Ilisagvik College, for residents of the North Slope. F. Purchasing/Records/Fixed Assets/Shipping and Receiving Division This division provides support services in the procurement of all goods and services not subject to the Borough s formal contracting procedures. All departmental Purchase Requisitions are reviewed for conformity with the Borough s purchasing rules and regulations. Records operate the Records Center in accordance with the NSB Records Management Program. The division maintains the storage of borough-wide documents and performs document research for employee claims, litigation support, audit review, and responds to general inquiries. D - 2

3 Fixed Assets provides an accurate accounting of the Borough s fixed assets by proper identification and tagging. Shipping and Receiving oversees and coordinates all shipments of incoming and outgoing goods and materials, the flow of mail to and from the Borough, and coordinates the internal distribution to user departments. G. Risk Management The Risk Management Office coordinates the NSB insurance retention levels and policy coverage. Risk also coordinates all claims management including general liability and workers compensation. The Division implements assessment recommendations, including employee safety training and quarterly property inspections. Risk Management is also responsible for emergency management and disaster coordination within the NSB as required by municipal code H. Assessing & Tax Audit Divisions The mission of the Assessing & Tax Audit Divisions is to perform all statutory requirements in administering the taxation of real and personal property located with the NSB. The divisions value real and personal property and responds to value appeals. I. Grants Division The Grants Division is responsible for providing quality and effective assistance in all aspects of grant development and administration through partnering with North Slope Borough stakeholders to meet community needs identified by the longterm strategic plan. Grants Division coordinates with NSB Departments, City and Tribal Governments to implement, develop and accomplish grant programs; works closely with the Administration to develop and implement a strategic plan for seeking grant funding; represents the North Slope Borough with state, tribal and federal organizations and foundations; facilitates partnerships with local agencies and communities; provides capacity building opportunities; promotes career advancement for long-term employee retention and ensures grant compliance to maintain credibility with funding agencies. J. Industrial Development/Service Area 10 Service Area Ten provides Utilities and Waste Management services, which are focused on safety and environmental compliance, to industrial clients in the Prudhoe Bay area. Operational assets include a Water Plant, Wastewater Plant, Hotel and the Oxbow Landfill. Service Area Ten monitors the operations, contracts, and facilitates the acquiring of new equipment and facilities, in an effort to meet customers current and future needs. The divisions maintain all records necessary to establish ownership of taxable real property such as maps, title documents, deeds, and other records of all Borough real property transactions. Annual physical inspections are performed on all real properties. In 2016, these divisions assumed responsibility for the valuation of most oil and gas property located in the Borough. They also review the State s evaluation of oil and gas properties located in the Borough to protect the NSB tax base and maximize revenues. D - 3

4 III. GOALS AND OBJECTIVES GOAL 1: UPDATE THE FIVE-YEAR BUDGET PLAN FOR THE DEPARTMENT IN CONJUNCTION WITH THE BOROUGH S STRATEGIC PLAN. Obj. 1.1: Meet with all departments to discuss budget constraints and possible solutions for the department. Obj. 1.2: Solicit budget development ideas and recommendations for savings from departments. Obj. 1.3: Obj. 1.4: Review all recommendations and determine which are feasible. Develop a written plan incorporating staff ideas and recommendations. Implement the plan. GOAL 2: GENERATE PUBLIC AWARENESS CONCERNING THE OPERATIONS AND FUNCTIONS OF THE NSB ADMINISTRATION AND FINANCE DEPARTMENT. Obj. 2.1: Obj. 2.2 Obj. 2.3 Increase public awareness of the Borough s fiveyear financial forecast, plans, and budget process. Increase public awareness regarding declining revenues and how this will impact Borough operations and services. Increase public awareness regarding housing resources and support the construction of new homes. GOAL 3: IDENTIFY POTENTIAL NEW REVENUE SOURCES AND RE-EXAMINE EXISTING REVENUE SOURCES FOR THE NORTH SLOPE BOROUGH. Obj. 3.1: Obj. 3.2: Obj. 3.3: Obj. 3.4: Obj. 3.4: GOAL 4: Develop potential new revenue sources for the Borough and reexamine existing revenue sources by meeting with elected officials, Directors, and Managers of divisions. Place an emphasis on grant writing and pursuing federal grants to replace Borough funding shortfalls. Review all recommendations and determine which are feasible. Develop an implementation plan to acquire identified new revenues and make any changes to existing revenue sources. Prioritize implementation plan and establish deadlines. Present the implementation plan to the Mayor for approval. IDENTIFY COST-SAVING MEASURES FOR THE NORTH SLOPE BOROUGH. Obj. 4.1: Develop cost savings measures for the Borough by meeting with elected officials; NSB School District board members; Ilisagvik trustees; and NSB directors, division managers, and employees. Obj. 4.2: During the annual budget process, the departments will make recommendations to the Committee for potential cost savings. Obj. 4.3: The Committee, in cooperation with the Director of Administration and Finance and other involved entities, will develop an D - 4

5 implementation plan for the cost savings measures, prioritize the implementation plan, establish deadlines, and seek approval. Obj. 4.4 The Director of Administration and Finance will present the plan to the Mayor for approval and in conjunction with the Mayor s Office, which department will be responsible for administering the plan. GOAL 5: SELECT AND IMPLEMENT ADDITIONAL APPLICATIONS FOR THE NEW FINANCIAL INFORMATION SYSTEM IN SUPPORT OF BOROUGH BUSINESS OPERATIONS. Obj. 5.1: Provide users with information about applications. Obj. 5.2: Obj. 5.3: Meet with departments to identify additional applications and interface opportunities. Develop an implementation plan. D - 5

6 North Slope Borough Department of Administration & Finance Director of Administration & Finance Deputy Directors of Finance Deputy Director of Administration Information Technology Officer Accounting & Position Control Assessing Central Information Communications Grants Housing Solutions Purchasing, Records, Fixed Assets, Shipping & Receiving Risk Management Management Information Systems Investment, Debt & Financial Management Tax Audit Service Area 10 Teleconference D - 6

7 ADMINISTRATION & FINANCE FY Operating Summary Business Unit and Division Subsidiary FTE FY16-17 FTE FY17-18 FY16-17 Total Personal Services Contractual Services Supplies Equipment Other FY17-18 Total Change from Prior Year % Change GF OPERATING CONTINGENCY ,633, ,633,599 4,633, % DEBT SERVICE RESERVE ACCOUNT ,000, ,000,000 2,000, % ANF CENTRAL OFFICE ,251,532 3,208, ,374 72,160 1, ,799,075 (452,457) (10.6)% ANF ACCOUNTING ,320,786 3,533, ,634 48,450 2, ,167,065 (153,721) (3.6)% ANF NETWORK SUPPORT SRVCS INFOCOM ,049,664 1,855,259 1,106,080 27,300 72, ,061,139 11, % ANF NETWORK SUPPORT SRVCS MIS ,396,324 1,422, ,995 30,360 5, ,386,252 (10,072) (0.4)% ANF NETWORK SUPPORT SRVCS TCONF 8 8 1,601,761 1,171, ,955 23,200 14, ,602, % ANF PURCHASING ,402,098 2,071, ,193 68,900 31, ,420,166 18, % ANF ASSESSING 5 5 1,301, , ,670 29,115 2, ,291,543 (10,000) (0.8)% ANF ASSESSING TAXAUDIT , , , ,701 (88,666) (9.8)% ANF RISK MANAGEMENT ,512,632 1,576,478 9,874,219 43, ,495,412 (17,220) (0.1)% ANF GRANTS ,666,710 2,344, ,670 31,700 3, ,566,338 (100,372) (3.8)% GF OPER TRANS PERMANENT FD ,000, ,000,000 1,000, % Grand Total ,407,417 18,631,802 22,098, , , ,238,521 6,831, % D - 7

8 Expenditure Type Actual Year ADMINISTRATION & FINANCE Department Total Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages 9,358,277 9,928,111 11,864,114 4,796,186 (3.1)% 11,499,006 Total Permanent Overtime Wages 100, ,000 22,727 40, % 42,812 Total Temporary Wages 214, ,422 24,873 69, % 44,373 Total Temporary Overtime Wages 1,640 3, % 0 Total Benefits 10,274,444 6,785,595 7,134,965 2,682,163 (1.3)% 7,045,611 Total Personal Services 19,949,113 17,043,300 19,046,679 7,588,781 (2.2)% 18,631, Contractual Services Total Communications 797, ,049 1,023, , % 1,041,087 Total Contributions & Municipal Support % 0 Total Maintenance Services 171, , ,794 82,162 (10.3)% 236,648 Total Insurance & Bonding Reserves 9,772,319 5,918,108 7,756,200 7,685, % 16,930,099 Total Professional Services 2,971,563 1,810,702 3,574, ,202 (48.8)% 1,831,857 Total Rents and Utilities 606, , , ,532 (17.8)% 718,721 Total Travel and Lodging 485, , , ,069 (9.3)% 740,362 Total Other Services & Expenses 322, , , , % 599,245 Total Contractual Services 15,125,413 10,245,145 14,805,677 9,534, % 22,098, Supplies Total Fuel 60,910 54,837 64,685 14,355 (4.3)% 61,885 Total Supplies-Buildings & Grounds 6,704 3,673 14,950 6, % 14,950 Total Supplies-Non-Buildings & Grounds 516, , , ,545 (14.0)% 298,115 Total Supplies 584, , , ,389 (12.0)% 374, Equipment & Replacement Parts Total New Equipment Under $5, , ,708 51,150 55, % 52,550 Total Equipment & Parts Under $5,000 69,068 63,135 57,700 48,580 (28.6)% 41,200 Total Equipment & Parts Over $5, , ,247 20,000 83, % 40,000 Total Equipment & Replacement Parts 448, , , , % 133,750 Total Other Expenses % 0 Grand Total 36,107,042 28,420,337 34,407,417 17,484, % 41,238,521 D - 8 Administration and Finance Total

9 Expenditure Type GF OPERATING CONTINGENCY Actual Year * Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages % 0 Total Permanent Overtime Wages % 0 Total Temporary Wages % 0 Total Temporary Overtime Wages % 0 Total Benefits % 0 Total Personal Services % Contractual Services Total Communications % 0 Total Contributions & Municipal Support % 0 Total Maintenance Services % 0 Total Insurance & Bonding Reserves % 4,633,599 Total Professional Services % 0 Total Rents and Utilities % 0 Total Travel and Lodging % 0 Total Other Services & Expenses % 0 Total Contractual Services % 4,633, Supplies Total Fuel % 0 Total Supplies-Buildings & Grounds % 0 Total Supplies-Non-Buildings & Grounds % 0 Total Supplies % Equipment & Replacement Parts Total New Equipment Under $5, % 0 Total Equipment & Parts Under $5, % 0 Total Equipment & Parts Over $5, % 0 Total Equipment & Replacement Parts % 0 Grand Total % 4,633,599 D

10 Expenditure Type DEBT SERVICE RESERVE Actual Year * Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages % 0 Total Permanent Overtime Wages % 0 Total Temporary Wages % 0 Total Temporary Overtime Wages % 0 Total Benefits % 0 Total Personal Services % Contractual Services Total Communications % 0 Total Contributions & Municipal Support % 0 Total Maintenance Services % 0 Total Insurance & Bonding Reserves % 2,000,000 Total Professional Services % 0 Total Rents and Utilities % 0 Total Travel and Lodging % 0 Total Other Services & Expenses % 0 Total Contractual Services % 2,000, Supplies Total Fuel % 0 Total Supplies-Buildings & Grounds % 0 Total Supplies-Non-Buildings & Grounds % 0 Total Supplies % Equipment & Replacement Parts Total New Equipment Under $5, % 0 Total Equipment & Parts Under $5, % 0 Total Equipment & Parts Over $5, % 0 Total Equipment & Replacement Parts % 0 Grand Total % 2,000,000 D

11 Expenditure Type Actual Year ANF CENTRAL OFFICE 2305.* Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages 1,885,485 2,149,475 2,185, ,787 (8.8)% 1,993,007 Total Permanent Overtime Wages 40,436 42, , % 0 Total Temporary Wages 55,542 93, , % 0 Total Temporary Overtime Wages 487 1, % 0 Total Benefits 2,024,510 1,390,664 1,311, ,977 (7.3)% 1,215,734 Total Personal Services 4,006,459 3,677,904 3,497,315 1,362,281 (8.3)% 3,208, Contractual Services Total Communications 80, ,585 99,157 50, % 99,157 Total Contributions & Municipal Support % 0 Total Maintenance Services 52,891 51,497 63,640 27, % 63,640 Total Insurance & Bonding Reserves 0 1,370 33, % 33,000 Total Professional Services 748, , , ,348 (62.1)% 48,000 Total Rents and Utilities 173, , ,435 68,921 (28.9)% 166,767 Total Travel and Lodging 94, ,970 97,710 66,368 (12.5)% 85,510 Total Other Services & Expenses 52,240 43,561 26,975 21,453 (24.7)% 20,300 Total Contractual Services 1,201, , , ,644 (24.2)% 516, Supplies Total Fuel 3,950 5,451 3,900 1, % 3,900 Total Supplies-Buildings & Grounds 1, , % 700 Total Supplies-Non-Buildings & Grounds 131, ,245 66,400 57, % 67,560 Total Supplies 137, ,468 71,000 63, % 72, Equipment & Replacement Parts Total New Equipment Under $5,000 25,432 70, , % 0 Total Equipment & Parts Under $5, ,033 1, % 1,800 Total Equipment & Parts Over $5,000 18, , % 0 Total Equipment & Replacement Parts 44,092 71,741 1,800 29, % 1,800 Total Other Expenses % 0 Grand Total 5,390,036 4,668,290 4,251,532 1,855,406 (10.6)% 3,799,075 D

12 Administration Finance Central Office Personal Services FTE FTE Position Change % Range # Months 2016/ /2018 Amount Change Director of Admin and Finance , ,471 5, % Deputy Director of Finance , ,182 12, % Deputy Director of Administration , ,497 (10,116) (7.8%) Information Technology Officer , , % Oil & Gas Liaison ,318 82,969 (57,349) (40.9%) Assistant to Director , ,444 (8,098) (6.3%) Program Manager , , % & Position Control Analyst , , % Division Manager , , % Project Administrator ,737 83, % Assistant Analyst ,783 78,022 (3,761) (4.6%) Travel Coordinator III ,998 86, % Travel Coordinator II , ,589 70, % Executive Assistant ,432 62,033 (67,399) (52.1%) Senior Office Specialist , ,400 (4,868) (4.0%) Receptionist ,925 55, % Travel Coordinator I ,079 0 (59,079) (100.0%) Oil & Gas Research Analyst ,063 0 (73,063) (100.0%) 6110 Permanent Wages 6111 Regular Wages ,185,822 1,993,007 (192,815) (8.8%) Total Permanent Wages 2,185,822 1,993,007 (192,815) (8.8%) 6130 Benefits 6131 Permanent Employee Benefits - 61% 1,311,493 1,215,734 (95,759) (7.3%) Total Benefits 1,311,493 1,215,734 (95,759) (7.3%) Total Personal Services 3,497,315 3,208,741 (288,574) (8.3%) D

13 ANF CENTRAL OFFICE 2305.* Object Account FY FY Year Variance Year Variance % 6100 Personal Services 3,497, ,208, (288,574) (8.3) 6110 Permanent Wages 2,185, ,993, (192,815) (8.8) REGULAR WAGES-PERMANENT 2,185,822 1,993,007 (192,815) (8.8) Total Permanent Wages 2,185,822 1,993,007 (192,815) (8.8) 6130 Benefits 1,311, ,215, (95,759) (7.3) BENEFITS-PERMANENT 1,311,493 1,215,734 (95,759) (7.3) Total Benefits 1,311,493 1,215,734 (95,759) (7.3) Total Personal Services 3,497,315 3,208,741 (288,574) (8.3) 6200 Contractual Services 681, , (165,043) (24.2) 6210 Communications 99, , AIRLINE EXPRESS 8,646 8, PHONE/FAX/MODEM 81,180 81, POSTAGE 9,331 9, Total Communications 99,157 99, Maintenance Services 63, , COMPUTERS & PC MAINT COPIER MAINTENANCE 8,100 8, CUSTODIAL SERVICES 53,250 53, OFFICE EQUIP MAINTENANCE 1,800 1, OTHER EQUIP MAINTENANCE Total Maintenance Services 63,640 63, Insurance & Bonding Reserves 33, , INSURANCE & BONDING 33,000 33, Total Insurance & Bonding Reserves 33,000 33, Professional Services 126, , (78,500) (62.1) OTHER SERVICES 126,500 48,000 (78,500) (62.1) Total Professional Services 126,500 48,000 (78,500) (62.1) D

14 ANF CENTRAL OFFICE 2305.* Object Account FY FY Year Variance Year Variance % 6360 Rents & Utilities 234, , (67,668) (28.9) NONRESIDENTIAL LEASES 120,000 52,250 (67,750) (56.5) RESIDENTIAL LEASES 14,400 15,600 1, UTIL-ELECTRICITY 71,410 71, NATURAL GAS 7,550 7, WATER/SEWER 16,788 16, OTHER RENTS & UTILITIES 4,287 3,169 (1,118) (26.1) Total Rents and Utilities 234, ,767 (67,668) (28.9) 6400 Travel & Lodging 97, , (12,200) (12.5) AIRFARE ON-SLOPE 5,449 5, AIRFARE IN-STATE 25,601 25, AIRFARE OUT-OF-STATE 24,000 16,500 (7,500) (31.3) GROUND TRANSPORTATION 5,150 5, PER DIEM 15,355 12,755 (2,600) (16.9) LODGING 21,875 19,775 (2,100) (9.6) OTHER TRAVEL AND LODGING Total Travel and Lodging 97,710 85,510 (12,200) (12.5) 6450 Other Services & Expenses 26, , (6,675) (24.7) ADVERTISING & PRINTING 12,200 12, TRAIN/TUITION/CONFERENCE 10,675 4,255 (6,420) (60.1) MEMBERSHIPS DUES/SUBS 3,600 3,345 (255) (7.1) MISC SERVICES & EXP Total Other Services & Expenses 26,975 20,300 (6,675) (24.7) Total Contractual Services 681, ,374 (165,043) (24.2) D

15 ANF CENTRAL OFFICE 2305.* Object Account FY FY Year Variance Year Variance % 6500 Supplies 71, , , Fuel 3, , VEHICLE FUEL 3,900 3, Total Fuel 3,900 3, Supplies-Buildings & Grounds SMALL TOOLS OTHER BLDGS & GRND SUPPL Total Supplies-Buildings & Grounds Supplies-Non-Buildings & Grounds 66, , , FOOD/WATER/COFFEE/CATER 22,000 22, HOUSEHOLD SUPPLIES 16,500 17, PREPRINTED FORMS 2,700 2, VEHICLE/AIRCRAFT SUPPLIES OTHER NON-BLDG SUPPLIES 25,000 25, Total Supplies-Non-Buildings & Grounds 66,400 67,560 1, Total Supplies 71,000 72,160 1, Equipment & Replacement Parts 1, , Replacement Parts Under $5,000 1, , VEHICLE PARTS < $5000 1,800 1, Total Equipment & Parts Under $5,000 1,800 1, Total Equipment & Replacement Parts 1,800 1, Grand Total 4,251,532 3,799,075 (452,457) (10.6) D

16 Expenditure Type Actual Year ANF ACCOUNTING 2315.* Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages 1,839,008 2,059,710 2,266,666 1,010,363 (4.6)% 2,161,514 Total Permanent Overtime Wages 17,162 19, , % 20,000 Total Temporary Wages 44,017 1, , % 19,500 Total Temporary Overtime Wages % 0 Total Benefits 2,013,492 1,388,177 1,360, ,540 (2.0)% 1,332,967 Total Personal Services 3,914,407 3,468,730 3,626,666 1,593,531 (2.6)% 3,533, Contractual Services Total Communications 17,161 10,864 13,250 3, % 13,250 Total Contributions & Municipal Support % 0 Total Maintenance Services 7,686 5,677 10,500 2, % 13,500 Total Insurance & Bonding Reserves % 0 Total Professional Services 311, , , ,614 (28.6)% 250,000 Total Rents and Utilities 44,735 57,664 52,000 6, % 52,000 Total Travel and Lodging 65,931 67,532 91,945 34, % 107,509 Total Other Services & Expenses 110, , ,975 37, % 146,375 Total Contractual Services 557, , , ,498 (9.2)% 582, Supplies Total Fuel 3,217 1,801 1, % 1,000 Total Supplies-Buildings & Grounds % 250 Total Supplies-Non-Buildings & Grounds 53,292 53,903 49,200 21,356 (4.1)% 47,200 Total Supplies 57,054 55,784 50,450 21,774 (4.0)% 48, Equipment & Replacement Parts Total New Equipment Under $5,000 16,988 13, % 0 Total Equipment & Parts Under $5, , % 2,000 Total Equipment & Parts Over $5,000 59,321 21, % 0 Total Equipment & Replacement Parts 76,516 35,290 2, % 2,000 Total Other Expenses % 0 Grand Total 4,605,136 4,073,066 4,320,786 1,854,988 (3.6)% 4,167,065 D

17 Administration Finance Accounting Personal Services FTE FTE Position Change % Range # Months 2016/ /2018 Amount Change Controller , ,441 31, % Assistant Controller , ,047 11, % Government Accountant , ,220 (18,683) (4.2%) Payroll Manager , ,759 2, % Accounting Supervisor , ,827 (7,741) (5.8%) Payroll Specialist III ,904 84,381 (7,523) (8.2%) Payroll Specialist II , ,930 (14,429) (8.2%) Principal Accounting Specialist , ,417 (65,391) (24.4%) Payroll Specialist I , ,237 (18,476) (8.4%) Senior Accounting Specialist , ,625 (404) (0.2%) Accounts Payable Clerk , ,653 1, % Tax Accounting Specialist ,940 50, % 6110 Permanent Wages 6111 Regular Wages ,247,166 2,161,514 (85,652) (3.8%) 6115 Overtime Wages 0 20,000 20, % Total Permanent Wages 2,247,166 2,181,514 (65,652) (2.9%) Student Intern ,500 19, % 6120 Temporary Wages 6121 Regular Wages ,500 19, % Total Temporary Wages 0 19,500 19, % 6130 Benefits 6131 Permanent Employee Benefits - 61% 1,348,300 1,330,724 (17,576) (1.3%) 6135 Temporary Employee Benefits % 0 2,243 2, % Total Benefits 1,348,300 1,332,966 (15,334) (1.1%) Total Personal Services 3,595,466 3,533,980 (61,486) (1.7%) D

18 ANF ACCOUNTING 2315.* Object Account FY FY Year Variance Year Variance % 6100 Personal Services 3,626, ,533, (92,685) (2.6) 6110 Permanent Wages 2,266, ,161, (105,152) (4.6) REGULAR WAGES-PERMANENT 2,266,666 2,161,514 (105,152) (4.6) Total Permanent Wages 2,266,666 2,161,514 (105,152) (4.6) 6115 Permanent Overtime Wages 0 20,000 20, OT WAGES-PERMANENT 0 20,000 20, Total Permanent Overtime Wages 0 20,000 20, Temporary Wages , , REGULAR WAGES-TEMPORARY 0 19,500 19, Total Temporary Wages 0 19,500 19, Benefits 1,360, ,332, (27,033) (2.0) BENEFITS-PERMANENT 1,360,000 1,330,724 (29,276) (2.2) BENEFITS-TEMPORARY 0 2,243 2, Total Benefits 1,360,000 1,332,967 (27,033) (2.0) Total Personal Services 3,626,666 3,533,981 (92,685) (2.6) 6200 Contractual Services 641, , (59,036) (9.2) 6210 Communications 13, , AIRLINE EXPRESS PHONE/FAX/MODEM 8,000 8, POSTAGE 5,000 5, Total Communications 13,250 13, Maintenance Services 10, , , COPIER MAINTENANCE 10,500 10, OFFICE EQUIP MAINTENANCE 0 3,000 3, Total Maintenance Services 10,500 13,500 3, Professional Services 350, , (100,000) (28.6) OTHER SERVICES 350, ,000 (100,000) (28.6) Total Professional Services 350, ,000 (100,000) (28.6) 6360 Rents & Utilities 52, , NONRESIDENTIAL LEASES 40,000 40, RESIDENTIAL LEASES 12,000 12, Total Rents and Utilities 52,000 52, D

19 ANF ACCOUNTING 2315.* Object Account FY FY Year Variance Year Variance % 6400 Travel & Lodging 91, , , AIRFARE IN-STATE 22,400 30,300 7, AIRFARE OUT-OF-STATE 27,136 20,352 (6,784) (25.0) GROUND TRANSPORTATION 5,897 8,597 2, PER DIEM 9,132 11,830 2, LODGING 26,380 35,430 9, OTHER TRAVEL AND LODGING 1,000 1, Total Travel and Lodging 91, ,509 15, Other Services & Expenses 123, , , TRAIN/TUITION/CONFERENCE 68,475 86,375 17, MEMBERSHIPS DUES/SUBS 3,000 3, MISC SERVICES & EXP 52,500 57,000 4, Total Other Services & Expenses 123, ,375 22, Total Contractual Services 641, ,634 (59,036) (9.2) 6500 Supplies 50, , (2,000) (4.0) 6510 Fuel 1, , VEHICLE FUEL 1,000 1, Total Fuel 1,000 1, Supplies-Buildings & Grounds SMALL APPLIANCES Total Supplies-Buildings & Grounds Supplies-Non-Buildings & Grounds 49, , (2,000) (4.1) EDUC/TRAINING SUPPLIES FOOD/WATER/COFFEE/CATER 20,000 18,000 (2,000) (10.0) HOUSEHOLD SUPPLIES 2,000 2, MEDICAL SUPPLIES PREPRINTED FORMS 2,000 2, OTHER NON-BLDG SUPPLIES 24,500 24, Total Supplies-Non-Buildings & Grounds 49,200 47,200 (2,000) (4.1) Total Supplies 50,450 48,450 (2,000) (4.0) D

20 ANF ACCOUNTING 2315.* Object Account FY FY Year Variance Year Variance % 6700 Equipment & Replacement Parts 2, , Replacement Parts Under $5,000 2, , COMPUTER/PC PART <$5000 2,000 2, Total Equipment & Parts Under $5,000 2,000 2, Total Equipment & Replacement Parts 2,000 2, Grand Total 4,320,786 4,167,065 (153,721) (3.6) D

21 Expenditure Type ANF NETWORK SUPPORT SRVCS Actual Year * Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages 2,288,150 2,315,564 2,782,699 1,158,847 (0.7)% 2,763,871 Total Permanent Overtime Wages 16,593 24, , % 0 Total Temporary Wages 49,357 37, , % 0 Total Temporary Overtime Wages 0 1, % 0 Total Benefits 2,547,463 1,623,064 1,669, , % 1,685,961 Total Personal Services 4,901,563 4,001,609 4,452,319 1,827,899 (0.1)% 4,449, Contractual Services Total Communications 608, , , ,269 (0.5)% 806,600 Total Contributions & Municipal Support % 0 Total Maintenance Services 58,417 60,963 88,955 27, % 89,892 Total Insurance & Bonding Reserves % 0 Total Professional Services 518, , , , % 825,757 Total Rents and Utilities 179, , ,900 2,922 (4.5)% 314,900 Total Travel and Lodging 111, , ,801 32,936 (8.9)% 175,581 Total Other Services & Expenses 44,760 35, ,300 10, % 214,300 Total Contractual Services 1,521,699 1,688,624 2,407, , % 2,427, Supplies Total Fuel 16,695 15,778 13,260 2, % 13,260 Total Supplies-Buildings & Grounds 2,017 1,780 5,000 1, % 5,000 Total Supplies-Non-Buildings & Grounds 183, ,021 69,600 22,303 (10.1)% 62,600 Total Supplies 202, ,580 87,860 26,497 (8.0)% 80, Equipment & Replacement Parts Total New Equipment Under $5,000 65,099 52,753 47,000 17,173 (18.3)% 38,400 Total Equipment & Parts Under $5,000 42,052 60,414 33,500 31, % 33,500 Total Equipment & Parts Over $5, , ,505 20, % 20,000 Total Equipment & Replacement Parts 261, , ,500 48,366 (8.6)% 91,900 Grand Total 6,887,507 6,292,484 7,047,749 2,591, % 7,049,622 D

22 Administration Finance Information Communications 2320.INFOCOM 6100 Personal Services FTE FTE Position Change % Range # Months 2016/ /2018 Amount Change Network Administrator , ,676 1, % LAN/WAN Integrator , ,166 (3,230) (1.0%) LAN/WAN Support Specialist III , ,877 7, % LAN/WAN Support Specialist II , ,519 3, % LAN/WAN Support Specialist I , ,486 (8,366) (6.5%) Executive Assistant ,824 65,611 1, % 6110 Permanent Wages 6111 Regular Wages ,149,940 1,152,335 2, % Total Permanent Wages 1,149,940 1,152,335 2, % 6130 Benefits 6131 Permanent Employee Benefits - 61% 689, ,924 12, % Total Benefits 689, ,924 12, % Total Personal Services 1,839,904 1,855,259 15, % D INFOCOM

23 ANF NETWORK SUPPORT SRVCS 2320.INFOCOM Object Account FY FY Year Variance Year Variance % 6100 Personal Services 1,839, ,855, , Permanent Wages 1,149, ,152, , REGULAR WAGES-PERMANENT 1,149,940 1,152,335 2, Total Permanent Wages 1,149,940 1,152,335 2, Benefits 689, , , BENEFITS-PERMANENT 689, ,924 12, Total Benefits 689, ,924 12, Total Personal Services 1,839,904 1,855,259 15, Contractual Services 1,109, ,106, (3,880) (0.3) 6210 Communications 748, , AIRLINE EXPRESS 5,500 5, PHONE/FAX/MODEM 74,750 74, POSTAGE OTHER COMMUNICATIONS 667, , Total Communications 748, , Maintenance Services 20, , COMPUTERS & PC MAINT 20,000 20, Total Maintenance Services 20,000 20, Professional Services 118, , OTHER SERVICES 118, , Total Professional Services 118, , Travel & Lodging 108, , (3,880) (3.6) AIRFARE ON-SLOPE 26,350 26, AIRFARE IN-STATE 8,400 8, AIRFARE OUT-OF-STATE 14,000 12,250 (1,750) (12.5) GROUND TRANSPORTATION 3,720 3,420 (300) (8.1) PER DIEM 19,890 19,500 (390) (2.0) LODGING 36,000 34,560 (1,440) (4.0) Total Travel and Lodging 108, ,480 (3,880) (3.6) 6450 Other Services & Expenses 115, , TRAIN/TUITION/CONFERENCE 30,000 30, MEMBERSHIPS DUES/SUBS 85,000 85, Total Other Services & Expenses 115, , Total Contractual Services 1,109,960 1,106,080 (3,880) (0.3) D INFOCOM

24 ANF NETWORK SUPPORT SRVCS 2320.INFOCOM Object Account FY FY Year Variance Year Variance % 6500 Supplies 27, , Fuel 6, , VEHICLE FUEL 6,900 6, Total Fuel 6,900 6, Supplies-Buildings & Grounds 1, , SMALL TOOLS OTHER BLDGS & GRND SUPPL 1,000 1, Total Supplies-Buildings & Grounds 1,500 1, Supplies-Non-Buildings & Grounds 18, , EDUC/TRAINING SUPPLIES 2,000 2, FOOD/WATER/COFFEE/CATER 2,100 2, HOUSEHOLD SUPPLIES 2,500 2, MEDICAL SUPPLIES SOFTWARE FOR PC'S 5,000 5, OTHER NON-BLDG SUPPLIES 7,000 7, Total Supplies-Non-Buildings & Grounds 18,900 18, Total Supplies 27,300 27, Equipment & Replacement Parts 72, , New Equipment Under $5,000 21, , COMPUTER/PRINTER <$ ,000 15, OTHER EQUIPMENT < $5000 6,000 6, Total New Equipment Under $5,000 21,000 21, Replacement Parts Under $5,000 31, , OTHER EQUIP PART <$ ,500 31, Total Equipment & Parts Under $5,000 31,500 31, Equipment & Parts Over $5,000 20, , OTHER EQUIPMENT > $ ,000 20, Total Equipment & Parts Over $5,000 20,000 20, Total Equipment & Replacement Parts 72,500 72, Grand Total 3,049,664 3,061,139 11, D INFOCOM

25 Administration Finance Managment Information Systems 2320.MIS 6100 Personal Services FTE FTE Position Change % Range # Months 2016/ /2018 Amount Change Systems Administrator , , % Senior Business Systems Analyst , , % Senior Programmer Analyst , ,340 (204,602) (65.6%) Programmer Analyst II ,789 85,523 (187,266) (68.6%) Business Systems Analyst , , % Computer Support Specialist , ,672 (76,284) (37.6%) 6110 Permanent Wages 6111 Regular Wages , ,787 (26,556) (2.9%) Total Permanent Wages 910, ,787 (26,556) (2.9%) 6130 Benefits 6131 Permanent Employee Benefits - 61% 546, ,110 (7,096) (1.3%) Total Benefits 546, ,110 (7,096) (1.3%) Total Personal Services 1,456,549 1,422,897 (33,652) (2.3%) D MIS

26 ANF NETWORK SUPPORT SRVCS 2320.MIS Object Account FY FY Year Variance Year Variance % 6100 Personal Services 1,456, ,422, (33,652) (2.3) 6110 Permanent Wages 910, , (26,556) (2.9) REGULAR WAGES-PERMANENT 910, ,787 (26,556) (2.9) Total Permanent Wages 910, ,787 (26,556) (2.9) 6130 Benefits 546, , (7,096) (1.3) BENEFITS-PERMANENT 546, ,110 (7,096) (1.3) Total Benefits 546, ,110 (7,096) (1.3) Total Personal Services 1,456,549 1,422,897 (33,652) (2.3) 6200 Contractual Services 897, , , Communications AIRLINE EXPRESS POSTAGE Total Communications Maintenance Services 58, , , COMPUTERS & PC MAINT 40,055 41,992 1, COPIER MAINTENANCE 2,800 2, CUSTODIAL SERVICES 15,600 15, Total Maintenance Services 58,455 60,392 1, Professional Services 697, , , OTHER SERVICES 697, ,757 7, Total Professional Services 697, ,757 7, Rents & Utilities 46, , (15,000) (32.3) NONRESIDENTIAL LEASES 31,400 31, RESIDENTIAL LEASES 15,000 0 (15,000) (100.0) Total Rents and Utilities 46,400 31,400 (15,000) (32.3) D MIS

27 ANF NETWORK SUPPORT SRVCS 2320.MIS Object Account FY FY Year Variance Year Variance % 6400 Travel & Lodging 47, , (13,340) (28.3) AIRFARE ON-SLOPE 7,468 7, AIRFARE IN-STATE 1,560 1, AIRFARE OUT-OF-STATE 14,000 8,400 (5,600) (40.0) GROUND TRANSPORTATION 4,258 2,658 (1,600) (37.6) PER DIEM 6,750 4,930 (1,820) (27.0) LODGING 13,150 8,830 (4,320) (32.9) Total Travel and Lodging 47,186 33,846 (13,340) (28.3) 6450 Other Services & Expenses 46, , , ADVERTISING & PRINTING 3,000 3, TRAIN/TUITION/CONFERENCE 41,000 90,000 49, MEMBERSHIPS DUES/SUBS 1,800 1, MISC SERVICES & EXP 1,000 1, Total Other Services & Expenses 46,800 95,800 49, Total Contractual Services 897, ,995 30, Supplies 37, , (7,000) (18.7) 6510 Fuel 4, , VEHICLE FUEL 4,560 4, Total Fuel 4,560 4, Supplies-Buildings & Grounds OTHER BLDGS & GRND SUPPL Total Supplies-Buildings & Grounds Supplies-Non-Buildings & Grounds 32, , (7,000) (21.7) EDUC/TRAINING SUPPLIES 1,500 1, FOOD/WATER/COFFEE/CATER 6,000 6, HOUSEHOLD SUPPLIES 1,500 1, MEDICAL SUPPLIES SOFTWARE FOR PC'S 10,000 10, OTHER NON-BLDG SUPPLIES 13,000 6,000 (7,000) (53.8) Total Supplies-Non-Buildings & Grounds 32,300 25,300 (7,000) (21.7) Total Supplies 37,360 30,360 (7,000) (18.7) D MIS

28 ANF NETWORK SUPPORT SRVCS 2320.MIS Object Account FY FY Year Variance Year Variance % 6700 Equipment & Replacement Parts 5, , New Equipment Under $5,000 3, , FRNTR & FRNSHGS < $5000 1,000 1, OFFICE MACHINES < $5000 1,000 1, OTHER EQUIPMENT < $5000 1,000 1, Total New Equipment Under $5,000 3,000 3, Replacement Parts Under $5,000 2, , COMPUTER/PC PART <$5000 1,000 1, OTHER EQUIP PART <$5000 1,000 1, Total Equipment & Parts Under $5,000 2,000 2, Total Equipment & Replacement Parts 5,000 5, Grand Total 2,396,324 2,386,252 (10,072) (0.4) D MIS

29 Administration Finance Teleconference 2320.TCONF 6100 Personal Services FTE FTE Position Change % Range # Months 2016/ /2018 Amount Change Teleconference Manager , , % Assistant Teleconference Manager ,307 92, % Village Communication Liaison AIN ,938 93, % Village Communication Liaison AKP ,277 93, % Village Communication Liaison KAK ,763 85, % Village Communication Liaison NUI ,874 80,163 1, % Village Communication Liaison PHO ,742 78,285 2, % Village Communication Liaison PIZ ,622 77, % 6110 Permanent Wages 6111 Regular Wages , ,749 5, % Total Permanent Wages 722, ,749 5, % 6130 Benefits 6131 Permanent Employee Benefits - 61% 433, ,927 10, % Total Benefits 433, ,927 10, % Total Personal Services 1,155,866 1,171,676 15, % D TCONF

30 ANF NETWORK SUPPORT SRVCS 2320.TCONF Object Account FY FY Year Variance Year Variance % 6100 Personal Services 1,155, ,171, , Permanent Wages 722, , , REGULAR WAGES-PERMANENT 722, ,749 5, Total Permanent Wages 722, ,749 5, Benefits 433, , , BENEFITS-PERMANENT 433, ,927 10, Total Benefits 433, ,927 10, Total Personal Services 1,155,866 1,171,676 15, Contractual Services 399, , (6,740) (1.7) 6210 Communications 60, , (3,740) (6.1) AIRLINE EXPRESS 1,340 2,600 1, PHONE/FAX/MODEM 59,000 54,000 (5,000) (8.5) POSTAGE Total Communications 60,940 57,200 (3,740) (6.1) 6250 Maintenance Services 10, , (1,000) (9.5) COPIER MAINTENANCE 4,000 3,000 (1,000) (25.0) OFFICE EQUIP MAINTENANCE 1,500 1, OTHER EQUIP MAINTENANCE 5,000 5, Total Maintenance Services 10,500 9,500 (1,000) (9.5) 6330 Professional Services 4, , (2,000) (50.0) OTHER SERVICES 4,000 2,000 (2,000) (50.0) Total Professional Services 4,000 2,000 (2,000) (50.0) 6360 Rents & Utilities 283, , NONRESIDENTIAL LEASES 275, , UTIL-ELECTRICITY 7,000 7, WATER/SEWER 1,500 1, Total Rents and Utilities 283, , Travel & Lodging 37, , AIRFARE ON-SLOPE 12,300 12, AIRFARE IN-STATE 4,400 4, AIRFARE OUT-OF-STATE 7,200 7, GROUND TRANSPORTATION D TCONF

31 ANF NETWORK SUPPORT SRVCS 2320.TCONF Object Account FY FY Year Variance Year Variance % PER DIEM 4,095 4, LODGING 8,330 8, Total Travel and Lodging 37,255 37, Other Services & Expenses 3, , TRAIN/TUITION/CONFERENCE 3,500 3, Total Other Services & Expenses 3,500 3, Total Contractual Services 399, ,955 (6,740) (1.7) 6500 Supplies 23, , Fuel 1, , VEHICLE FUEL 1,800 1, Total Fuel 1,800 1, Supplies-Buildings & Grounds 3, , OTHER BLDGS & GRND SUPPL 3,000 3, Total Supplies-Buildings & Grounds 3,000 3, Supplies-Non-Buildings & Grounds 18, , FOOD/WATER/COFFEE/CATER 8,400 8, HOUSEHOLD SUPPLIES 6,000 6, OTHER NON-BLDG SUPPLIES 4,000 4, Total Supplies-Non-Buildings & Grounds 18,400 18, Total Supplies 23,200 23, Equipment & Replacement Parts 23, , (8,600) (37.4) 6710 New Equipment Under $5,000 23, , (8,600) (37.4) COPIERS < $5000 8,400 8, OTHER EQUIPMENT < $ ,600 6,000 (8,600) (58.9) Total New Equipment Under $5,000 23,000 14,400 (8,600) (37.4) Total Equipment & Replacement Parts 23,000 14,400 (8,600) (37.4) Grand Total 1,601,761 1,602, D TCONF

32 Expenditure Type Actual Year ANF PURCHASING 2325.* Actual Year Final Actual 6 months % Change Personal Services Total Permanent Wages 1,178,748 1,162,044 1,244, , % 1,246,343 Total Permanent Overtime Wages 24,972 15,989 22,727 4, % 22,812 Total Temporary Wages 16, , % 24,873 Total Temporary Overtime Wages % 0 Total Benefits 1,292, , , , % 777,045 Total Personal Services 2,512,593 1,987,879 2,055, , % 2,071, Contractual Services Total Communications 30,591 30,785 31,440 13, % 37,440 Total Contributions & Municipal Support % 0 Total Maintenance Services 20,257 16,893 57,466 7,433 (50.0)% 28,716 Total Insurance & Bonding Reserves % 0 Total Professional Services 8,140 22,236 43,600 34, % 43,600 Total Rents and Utilities 47,069 46,707 49,300 24, % 54,604 Total Travel and Lodging 38,893 39,801 73,065 15,333 (7.8)% 67,363 Total Other Services & Expenses 7,170 15,387 22,320 2,063 (21.7)% 17,470 Total Contractual Services 152, , ,191 97,353 (10.1)% 249, Supplies Total Fuel 24,314 23,661 31,600 7, % 31,600 Total Supplies-Buildings & Grounds 1, , % 3,000 Total Supplies-Non-Buildings & Grounds 63,167 33,950 34,300 10, % 34,300 Total Supplies 89,300 58,563 68,900 17, % 68, Equipment & Replacement Parts Total New Equipment Under $5,000 7,818 16, % 10,000 Total Equipment & Parts Under $5, , % 1,000 Total Equipment & Parts Over $5,000 15, , % 20,000 Total Equipment & Replacement Parts 23,625 17,847 1,000 69,738 3,000.0% 31,000 Grand Total 2,777,639 2,236,099 2,402,098 1,066, % 2,420,166 D