3.10.110 Funds | Kodiak Island Borough Code

Funds as required will be established, which should include, but are not limited to, the following:

A. Kodiak Island Borough general fund;

B. Kodiak Island Borough payroll fund;

C. Tobacco tax fund;

D. Debt service funds;

E. Capital projects funds;

F. Fire service district fund;

G. Sewer and water utility fund;

H. Other enterprise funds as needed; and

I. Land sale fund. [Ord. 83-24-O, 1983; Ord. 71-5-O , 1971; prior code Ch. 7 subch. 1 §5. Formerly §3.04.050].