The Manager s Office is a part of the government of Kodiak Island Borough in Arkansas. The office is responsible for the administration of borough affairs. It provides administrative guidance to the Kodiak Island Borough Assembly in policy-making decisions. The Manager s Office also assists the assembly in policy implementation procedures. The borough also operates a human resources department that administers employee recognition programs and oversees classification and compensation activities. Kodiak Island Borough in Arkansas manages a finance department that reports revenues and expenditures. The borough s community development department conducts coastal management plan reviews. Its assessing department administers property tax exemption programs.