Overview
Ketchikan Gateway Borough’s FY2026 final budget authorizes $76,718,855 in boroughwide expenditures (about $76.7 million as the manager’s message states) plus $9,379,877 in interfund transfers (about $9.4 million). The General Fund itself spends $23,345,794 against $20,030,654 in revenues including transfers in, drawing $3,466,051 from reserves — $1,010,054 to cover the current operating deficit and $2,455,997 to complete pending capital projects. After reserving $6,694,023 to hold the 30% minimum fund-balance policy, the budgeted unreserved General Fund balance at the end of FY2026 is $2,868,867. The Local Education Fund spends $10,396,574 (about $10.4 million); the entire areawide mill rate of 4.85 mills is dedicated to that fund and is not used to support borough operations.
Source: Ketchikan Gateway Borough, FY2026 Final Summary Budget.
At a glance
Revenue
General Fund revenues, FY2026 Final column. “Total revenues” of $20,030,654 includes $3,642,269 of interfund transfers in; revenues before transfers are $16,388,385.
| Item | Amount |
|---|---|
| Taxes — sales | $8,389,537 |
| Taxes — sales, remote | $719,213 |
| Taxes — special sales | $188,700 |
| Taxes — transient occupancy | $178,500 |
| Taxes — motor vehicle | $50,000 |
| Taxes — foreclosure costs | $8,000 |
| Penalty & interest — sales tax | $40,000 |
| Service fees | $3,712,475 |
| Revenue from other governments | $2,610,213 |
| Investment income | $491,747 |
| Interfund transfers in | $3,642,269 |
| Total General Fund revenues, FY2026 final | $20,030,654 |
Spending
Summary of all funds, FY2026 final expenditures. The four groups re-add exactly to the boroughwide total of $76,718,855.
| Item | Amount |
|---|---|
| Governmental funds | $48,188,405 |
| Internal service funds | $14,618,534 |
| Service area funds | $5,393,891 |
| Enterprise funds (airport, wastewater) | $8,518,025 |
| Total primary government expenditures | $76,718,855 |
General Fund walk (FY2026 final): beginning balance $13,028,941 + revenues $16,388,385 + transfers in $3,642,269 − expenditures $23,345,794 − transfers out $150,911 = ending balance $9,562,890. The $3,466,051 reserve use in the manager’s message is the difference between that walk and a flat balance; $9,562,890 less the $6,694,023 policy reservation equals the $2,868,867 budgeted unreserved balance. General Fund spending detail: personnel expenses are $15,972,056 of the $23,345,794 General Fund total. Disclosure — cruise assumption: the budget assumes cruise passenger bookings averaging 90% over the season and a robust FY2026 tourism season; sales-tax revenue is sensitive to that assumption, as the budget message states.
Sources & notes
- Source used: Ketchikan Gateway Borough, FY2026 Final Summary Budget (Ordinance 2066-Substitute adopted May 19, 2025; Ordinance 2070-Amended adopted June 16, 2025; transmittal July 21, 2025) Read the source document.
- Sum checks: General Fund tax lines re-add to $9,533,950; revenue categories $9,533,950 + $40,000 + $3,712,475 + $2,610,213 + $491,747 + $3,642,269 = $20,030,654; fund-group expenditures $48,188,405 + $14,618,534 + $5,393,891 + $8,518,025 = $76,718,855; General Fund walk $13,028,941 + $16,388,385 + $3,642,269 − $23,345,794 − $150,911 = $9,562,890; $9,562,890 − $6,694,023 = $2,868,867.
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