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Finance director outlines borough budget calendar, fund types and revenue mix
Summary
Kenai Peninsula Borough Finance Director Brandy Harbaugh described the FY budget calendar, the borough's fund structure (39 funds), revenue mix and where opioid settlement funds are recorded.
Finance Director Brandy Harbaugh presented an overview of the Kenai Peninsula Borough's budget calendar, fund accounting structure and principal revenue sources as part of an orientation for new assembly members.
Harbaugh said the finance department is preparing FY—25 financial statements while simultaneously beginning FY—27 budget preparations. She summarized the year's calendar: staffing and position requests are loaded in November and December; the mayor evaluates position requests…
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