F05. Resolution 5728 - Final Budget AppropriationsCity of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997
Telephone (406) 758-7000 Fax - (406) 758-7758
REPORT TO: Doug Russell, City Manager'�V
FROM: Rick Wills, Finance Director
SUBJECT: 2016 Final Budget Appropriation
MEETING DATE: August 17, 2015
BACKGROUND: On July 6, 2015, a public hearing was held on the FY2016 budget.
Following the public hearing several changes were made to the Preliminary Budget as outlined in
the attached Final Numbers Memo and spreadsheets. Some additions include; the addition of
two police officers at a total first year cost of $115,040 and partially funded by a grant for one
officer, $534,392 to refinance the City Hall (Wells Fargo) loan at 1.25%, and a $161,000
increase in the transfer from the Health Levy fund to accommodate the increased levy. The
major reductions are; $140,000 less budgeted for transfer to the ambulance fund due to better
than expected revenues in fiscal year 2015 and increased revenue expected for fiscal year 2016, a
sharp decline in the current taxable value of the Westside TIF resulted in a $1,000,000 necessary
decrease in redevelopment expenditures, the cancellation of the CDBG — ED grant ($101,258),
and adjustment of project carryover expenses in the enterprise funds ($308,647).
Overall, the final budget amount of $50,287,725 is $634,117 less than the Preliminary Budget of
$50,921,842.
RECOMMENDATION: It is recommended the City Council approve Resolution 5728
adopting the final budget appropriations for fiscal year 2016.
FISCAL EFFECTS: $50,287,725 in final budget appropriations.
ATTACHMENTS: Resolution 5728, Final Budget Appropriations
Final Numbers memo
RESOLUTION NO.5728
A RESOLUTION SETTING THE ANNUAL APPROPRIATIONS FOR THE CITY OF
KALISPELL, MONTANA, FOR SPECIAL REVENUE FUNDS, DEBT SERVICE FUNDS,
CAPITAL PROJECT FUNDS AND PROPRIETARY ENTERPRISE FUNDS AS SET
FORTH IN THE 2015-2016 BUDGET ADOPTED BY THE CITY COUNCIL.
SECTION 1. That the annual appropriations of the City of Kalispell, Montana, and the same are
hereby fixed as follows:
GENERAL FUND
SPECIAL REVENUE FUNDS:
On -behalf Payment -retirement
Tax Increment -Airport
Tax Increment-Westside
Parks In Lieu
Parks & Recreation Fund
Ambulance Fund
Old School Station Tech TIF
Old School Station Industrial TIF
Public Safety Impact Fee Fund
Health Insurance -permissive levy
Building Code Enforcement
Light Maintenance District
Gas Tax
Special Street Maintenance
Urban Forestry District
Developer's Trees
MACI Grant
Community Dev. Loan Revolving
Community Dev. Loan Revolving #2
Community Development (UDAG)
Rural Development Loan Revolving Fund
Rural Development Loan Revolving Fund #2
Homeland Security Stonegarden Grant
Drug Enforcement Grant
CHRP Grant
Law Enforcement Block Grant
Brownfields Loan Revolving Fund
Fire Grants Fund
Hazmat Grant
Trails/CTEP
APPROVED APPROPRIATIONS
$ 10,446,863
1,300,000
1,283,548
4,085,448
1,277
1,641,834
1,224,725
89,000
10,000
495,085
936,000
488,011
338,386
609,661
2,588,348
291,679
94,052
375,839
102,710
151,000
420,795
172,075
120,250
65,749
92,367
58,250
158,986
810,713
121,825
61,078
11,000
DEBT SERVICE FUNDS:
G. O. Bond — 2012 Refunding 503,313
City Hall Debt Service 691,145
Sidewalk & Curb Debt Service 10,146
SID Debt Service 477,858
Airport TIF Debt Service 629,573
Westside TIF Debt Service 32,340
CAPITAL PROJECT FUNDS:
Sidewalk & Curb Construction 25,000
ENTERPRISE FUNDS:
Water Fund
5,055,853
Sewer/WWTP Fund
9,689,156
Storm Sewer
1,879,677
Solid Waste
1,426,144
Airport Enterprise Fund
166,798
INTERNAL SERVICE FUNDS:
Data Processing 588,746
Central Garage 465,421
TOTAL ALL FUNDS $ 50.287.725
SECTION 2. The City Manager and Finance Director are hereby authorized to transfer any part of
an unencumbered balance of an appropriation to a purpose or object for which the
appropriation for the current year is insufficient or to transfer between items
appropriated within the same fund.
SECTION 3. The City Manager is hereby granted budget amendment authority for the expenditure
of funds from any or all of the following: debt service funds, enterprise funds,
internal service funds, trust funds, federal and state grants accepted and approved by
the City Council, special assessments and donations.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE
CITY OF KALISPELL, THIS 17TH DAY OF AUGUST, 2015.
Mark Johnson
Mayor
ATTEST:
Judi Funk
Deputy City Clerk
City of Kalispell
p Post Office Box 1997 - Kalispell, Montana 59903-1997
Telephone 406 758-7000 Fax - 406 758-7758
/LIONTA NA � P ( ) ( )
REPORT TO: Doug Russell, City Manager
FROM: Rick Wills, Finance Director
SUBJECT: FY 2016 Budget -Final Numbers Memo
MEETING DATE: August 17, 2015
The City Council approved the Preliminary Budget on June 15. A public hearing was held on
July 6, 2015. Since that time the budgets have been reworked to reflect the actual costs for
FY2015 and a spreadsheet is provided with the changes to the Preliminary Budget. Changes
occurring as carryovers are adjusted from estimates to actual numbers. Enclosures are lettered A-
D.
A — Changes to Preliminary numbers - The General Fund budget total decreased by $12,858,
The general government budget was increased to reflect the actual cost to the general fund for
insurance and a change in the fees charged by the State of Montana to file the City's annual
report. Other changes to the general fund included increases to cover the cost of two additional
police officers, and a decrease to adjust the amount needed to transfer for ambulance operations.
Additions and reductions to the preliminary budget are itemized on the two page spreadsheet.
The largest reduction is $1,000,000 in the Westside Tax Increment Finance (TIF) Fund. Staff
based the preliminary budget on anticipated property taxes of $840,000. However, when the
City received the 2015 certified taxable values from the Montana Department of Revenue, due to
revaluation and other circumstances beyond the City's control, the current taxable value of the
TIF district is less than the base taxable value resulting in no property tax revenue. The largest
increase was to refinance the City Hall (Wells Fargo) debt. The refinance through the Montana
Board of Investments (BOI) is a variable rate loan that is adjusted every February and currently
is 1.25%. The fixed rate loan being refinanced was at 4.85%. Most of the other reductions and
increases are grants and projects adjusted for the carryover of remaining funds, or
expenditures/expenses changed from estimates to actuals.
B - Included for your information is the two page General Fund Revenue Recap. The recap
reflects the actual 2015 revenue and the ending cash carryover balance for 2015 (balanced with
the City's General Ledger). The estimates for tax collections for FY16 are again more
conservative than the mill value times the number of mills — actual collections are often quite
different. The bottom of Revenue page 2 reflects that our cash carryover has decreased to 14.8%
at yearend due to the $1,300,000 loan from the general fund to purchase properties at the Old
School Station Industrial/Technical Park. General fund actual expenditures were $259,293 under
budget. The FY2016 budget expenditures are higher than the FY2015 budget mainly due to
increases in public safety department expenditures. There is an increase in revenues which is
primarily related to property taxes due to growth. The FY2016 yearend carryover is budgeted to
increase to over 17% of revenues. The statutes allow a 50% carryover since tax revenue is
collected twice a year. A 15-20% carryover is helpful for cash flow purposes. Pages B-3 and 4 is
the General Fund appropriation summary.
C — Fund Position for all funds is presented on the two page Fund Position spreadsheet which
has been revised to reflect the actual beginning cash in each fund, anticipated revenue and final
budget expenditures. The budgeted expenditures total matches the appropriation resolution.
D — Department of Revenue values and levy calculation. Our mill value for fiscal year 2016 is
$37,953, a decrease of $1,569 from last year. When the mill value is reduced for the newly
taxable amount to compare to the prior year it results in a mill value of $35,732 (see D-2). The
adjusted mill value we had last year was $38,756. The floating mill as calculated with the
information from the Department of Revenue (see D-2) results in the City of Kalispell being
authorized by HB 124 to levy 174.60 mills (the mill value changes daily so this is a number that
may not relate to what the County Treasurer bills, or we collect). The 4.50 authorized, but not
budgeted to be levied, mills can be levied in the future if needed. D-3 is a 5 year history of the
levy. The permissive health insurance levy was increased by 4.50 mills, from 18.5 mills to 23.
This levy is determined by calculating the difference in contributions to health insurance made
by the City in the base year (2000) and the contributions that will be made in the year of the levy.
This difference is divided by the mill value to arrive at the allowed levy (see D-4). The levy for
the G.O. Bonds is the same as fiscal year 2015 at 12.5.
The Airport TIF district incremental value decreased slightly for the 2ad consecutive year. The
Westside TIF incremental value reflects a substantial decrease as discussed above. The
incremental values of the Old School Station TIF districts each decreased about 10% after a
small increase in 2014.
BUDGET FY2016 - CHANGES TO PRELIMINARY NUMBERS
General Fund FY2016
Additions
Preliminary Budget
Correction s/deletions
Changes and questions.
carryover items
ORIGINAL PRELIM BUDGET
5
11.-,59.721
GENERAL GOVERNMENT
1000-400-510310-513
Liability Insurance
to actual
$
12,255
1000-400-410530-331
Annual Report Filing Fees
New State fees sched.
$
1,535
1000-400-410530-354
GASB 45 update
per bid
$
(300)
1000-400-510330-516
uninsured loss
trend increase
$
10,000
1000-400-510330-517
Property Insurance
to actual
$
(700)
$
22,790
CITY MANAGER
1000-401-410210-373
Dues & Training
professional development
$
13,000
FIRE
1000-416-420400-820
POLICE DEPT.
1000-413-420140-lxx
1000-413-420140-828
2188 Westside TIF
2188-480-470230-720
2372 Health Levy
2372-400-521000-810
2500 Special Street
Ambulance Transfer adj to actual
$ (140,000)
Salaries new patrol position $ 56,790
Transfer proposed new COPS Hiring Grant $ 34,562
$ 91,352
Total General Fund changes: $ (12,858)
FINAL BUDGET - GENERAL FUND $ 11,746,863
SPECIAL REVENUE FUNDS
Redevelopment reduce to available
Operating Transfer increase to available
$ (1,000,000)
$ 161,000
2500-421-430264-532 rent prepay (city hall refi) - 4.5 years $ (1,416)
2918 Cops Hiring Recovery Program Grant
2918-413-420140-xxx
Personal Services
police grant
$
58,250
2945 CDBG - ED
2945-480-470242-820
Admin. Transfer
grant closed
$
(8,571)
2945-480-470242-790
Machinery/Equip.
grant closed
$
(92,687)
$
(101,2.58)
2955 Brownfields Revolving
Loan Fund
2955-480-470210-XXX
various
correct grant carryover
$
4,404
2956 Fire Grants
2956-416-420400-221
Safety Equipment
new donation
$
2,600
TOTAL SPECIAL REVENUE FUNDS $ (876,420)
A-1
DEBT SERVICE FUNDS
3170 City Hall Debt Service
3170-000-49010*-*** Debt Service Loan prepay - refinance $ 534,392
SID 345
3645-000-490300-610 Debt Service Increase for prepays $ 9,000
TOTAL DEBT SERVICE FUNDS $ 543,392
ENTERPRISE FUNDS
5160 Airport
5160-430-430310-362
Repairs and Maint.
increase for necessary building repairs
$
8,000
5210 Water
52104474305x0-532
rent
prepay (city hall refi) - 4.5 years
$
(2,832)
5210-447-430550-935
Sheepherders Tank Mixer
correct carryover
$
(12,000)
5210-447-430550-937
Sheepherders Tank Backup correct carryover
$
(9,997)
5210-447-430550-967
2nd Ave WN Water Main
correct carryover
$
(189,913)
5210447-430555-941
Meters from Impact Fees
carryover
$
19,023
5210-447-430550-948
Meters from Meter Funds
carryover
$
113,240
$
(82,479)
5310 Sewer
5310-455-430640-940
Coat Equalization Basin
correct carryover
$
(60,000)
5310-455-430645-940
Machinery & Equip.
correct carryover
$
(80,000)
5310-4544306x0-532
rent
prepay (city hall refi) - 4.5 years
$
(2,832)
$
(142,832)
5349 Storm Sewer
5349-453-430246-532
rent
prepay (city hall refi) - 4.5 years
$
(1,416)
5349453-430246-953
Willows Improvements
reduce carryover/project complete
$
(79,000)
5349453430246-953
South Meadows Ph. 3
reduce carryover/project complete
$
(10,000)
$
(90,416)
5510 Solid Waste
5510-460-430840-532
rent
prepay (city hall ref) - 4.5 years
$
(1,416)
TOTAL ENTERPRISE FUNDS $ (309,144)
INTERNAL SERVICE FUNDS
6030 Information Technology
6030-401-410580-lxx
personal services
increase .2 fte
$
11,147
6030-403-410580-354
Annual contracts
adjust for accrual
$
(9,334)
6030-403-410580-358
Email maintenance
adjust for accrual
$
(1,300)
6030-403410583-218
TVNideo Equip
carryover funds from fiscal 15
$
3,400
6030-413-410588-354
Police - server
expense - unknown during prelim. budget
$
2,000
6030405-410588-940
Network Equipment
carryover funds from fiscal 15
$
15,000
$
20,913
TOTAL INTERNAL SERVICE FUNDS $ 20,913
TOTAL BUDGET ADJUSTMENTS-8/17/15
A-2
GENERAL FUND REVENUE AND SUMMARY
FUND: 1000
MILL VALUE $ 39,335 $ 39,522 $ 39,522 $ 37,953
ACTUAL
BUDGET
I ACTUAL
I BUDGET
FY13/14
FY14/15
FY14/15
FY15/16
GENERAL FUND MILL LEVY 131.70 134.40 134.40 152.20
PROPERTY TAXES:
311100 Real Property Taxes
4,921,834
5,036,907
5,579,079
5,418,805
311105 PILOT payment
23,482
23,500
24,090
24,090
311200 Personal Property
290,887
88,093
113,117
112,000
312000 Penalty & Interest
10,665
10,500
18,309
10,000
SUBTOTAL
$ 5,246,868 $
5,159,000 $
5,734,595 $
5,564,895
LICENSES & PERMITS:
322101
Alcohol Beverage
30,121
322300
General and occupational
1,376
323012
Planning fees & Sign permits
22,684
323109
Zoning & Site Plan Review Fees
13,855
323200
Parade Permits
700
323300
Animal licenses
1,962
30,000
26,831
30,000
1,300
1,465
1,350
20,000
38,050
38,000
12,000
12,414
13,000
500
1,600
1,000
1,500
1,937
2,000
SUBTOTAL
$ 70,698 $
65,300 $
82,297 $
85,350
INTERGOVERNMENTAL REVENUE:
335030 MV Tax Ad Valorem
1,071
750
1,153
1,000
335076 Gaming Machine Permits
60,450
60,000
57,350
60,000
335110 Live Card Game, keno & bingo
5,669
3,000
2,650
3,000
335230 HB124 ENTITLEMENT
2,431,207
2,630,289
2,723,748
2,765,228
SUBTOTAL
$ 2,498,397 $
2,694,039 $
2,784,901 $
2,829,228
CHARGES FOR SERVICES:
341020
Administrative charges
479,240
341021
Grant Admin. (Planning, finance)
4,891
341025
City Collections/other charges
12,199
342010
KPD -Public safety fees
19,939
342014
KPD -School Resource Officers
86,000
342016
KPD -Regional Training /testing Reimb.
875
343018
Parking Permits, meters, boot removal
79,160
538,505
529,179
542,726
10,000
6,586
10,000
7,500
6,644
8,000
30,000
24,635
25,000
95,500
95,500
97,410
10,000
12,915
10,000
104,000
93,155
95,000
SUBTOTAL $ 682,304 $ 795,505 $ 768,614 $ 788,136
con't.
i
GENERAL FUND
Revenue - Page 2
FINES AND FORFEITURES:
351035 Parking fines
351017 Technology fees
351000 City Court Fines & fees, admin
SUBTOTAL
MISC. REVENUE
362010 Golf Course Lease
362015 Insurance Reimbursements
362020 MMIA GASB 45 reimbursement
364030 Auction & misc. collections/donations
365015 Kidsport- lease reimbursement
365018 Band shell contribution
381060 Operating transfer 2372 -health insurance
SUBTOTAL
INVESTMENT REVENUE:
373030 Interest on Old School SID loan - 1.25%
371010 Interest Earnings
TOTAL GENERAL REVENUE
CASH JULY I (Includes designated $)
OTHER CASH (Deductions)/Additions
12510 Loan repayment -employees
13360 Loan to Comm. Dev. (Old School Station)
Relocation loan Cash
TOTAL AVAILABLE FOR BUDGET
EXPENDITURES
CASH CARRYOVER (year end operating)
Designated for Capital
Designated Court Technology fees
Designated for Bandshell
Designated for Parking
Total cash available
Total General Cash Carryover Undesignated
ACTUAL
BUDGET
I ACTUAL
I BUDGET
FY13/14
FY14/15
FY14/15
FY15/16
34,215
40,000
34,871
35,000
30,543
30,000
28,942
30,000
506,983
535,000
474,420
500,000
$ 571,741 $ 605,000 $ 538,233 $ 565,000
21,565
16,500
0
0
19,989
10,000
24,714
20,000
3,000
0
0
3,000
2,096
11,000
14,444
5,000
0
4,100
0
0
101
500
350
250
660,000
665,000
665,000
850,000
$ 706,751 $
707,100 $
704,508 $
878,250
$
-
$ -
$
-
$ 16,250
$
7,220
$ 10,000
$
12,779
$ 7,000
$
9,783,979
$ 10,035,944
$
10,625,927
$ 10,734,109
$
1,928,157
$ 2,215,018
$
2,215,018
$ 1,787,753
$
1,585
$ -
$
1,225
$ -
$
-
$ -
$
(1,300,000)
$
$
10,010
$ 5,755
$
5,755
$ -
$
11,723,731
$ 12,256,717
$
11,5479925
$ 12,521,862
$
9,508,713
$ 10,019,465
$
9,760,172
$ 10,446,863
$
2,026,591
$ 2,058,325
$
1,573,062
$ 1,870,058
$
101,906
$ 101,906
$
101,906
$ 101,906
$
49,487
$ 39,487
$
75,401
$ 65,401
$
13,492
$ 13,992
$
13,842
$ 14,092
$
23,542
$ 23,542
$
23,542
$ 23,542
$
2,215,018
$ 2,237,252
$
1,787,753
$ 2,074,999
20.7% 20.5% 14.8% 17.4%
M.
GENERAL FUND APPROPRIATION SUMMARY
# FTE's approriated
FTE's
1
1.5
1.33
3.2
4.67
4
General
City
Human
Mayor
Municipal
Government
Manager
Resources
Council
City Clerk
Finance
Attorney
Court
110 Salaries
$ 135,220
$ 122,095
$ 63,107
$ 87,628 $
216,869
$ 353,043
$ 226,725
114 Comptime Buyback & severance. Def. Comp.
121 Overtime & Spec. Assign PD,
250
153 Health Insurance
21,024
18,116
45,792
18,761
38,990
50,835
42,330
155 Retirement
14,287
9,223
2,428
6,650
16,442
26,780
17,149
TOTAL PERSONAL SERVICES
-
170,531
149,434
111,327
113,289
272,301
430,658
286,204
210 Supplies/office/computers/Non-capital equip 218
4,500
300
600
l00
700
400
2,500
4,500
220 Other supplies, safety equip, ammo,
230 Supplies & FUEL; chemicals, concession sup
240 Uniforms
312 Postage
21,000
400
320 Printing, advertising, newsletter, books
4,500
250
8,000
1,500
330 Audit, filing fees
27,385
7,200
5,000
340 Electricity, natural gas
345 Telephone, web, cell, radio, security cameras
1,080
480
L,000
1,400
350 Prof. Services/League/911 disp./kidsport/Eagle
505,509
1,000
2,000
3,725
7,000
1,500
5,750
362 Maint. services, building, equip,radios,landscaping
6,600
360 Technology services (court)
40,000
370 Dues & Training, meetings, League meeting
23,800
4,300
14,250
2,500
6,500
7,000
6,300
380 Medical services
390 Other Purchased Services
5,750
500 Fixed Charges, Insurance, transfers
248,055
SUBTOTAL PURCHASED SERVICES/SUPPLIES
817,549
25,580
13,100
21,350
7,405
14,150
20,000
65,200
600 DEBT SERVICE
940 CAPITAL OUTLAY
DEPARTMENT TOTAL 2016 $ 817,549 $ 196,111 $ 162,534 $ 132,677 $ 120,694 $ 286,451 $ 450,658 $ 351,404
2015 BUDGET (info only) $ 759,425 $ 182,261 $ 156,224 $ 122,142 $ 138,762 $ 266,550 $ 436,542 $ 342,583
GENERAL FUND APPROPRIATION SUMMARY
# FTE's approriated
0.25
1.45
44
23.3
4.25
0.75
89.70
Public
Planning
Community
Works
Facilities
Police
Fire
Department
Development
TOTAL
110 Salaries
$ 17,364
$ 67,207
$ 2,777,542
1,598,212
$ 272,988
$ 45,105
$ 5,983,105
114 Comptime Buyback & severance. Def. Comp.
800
39,000
15,500
$ 55,300
121 Overtime & Spec. Assign PD,
123,000
40,000
$ 163,250
153 Health Insurance
2,943
15,550
544,051
293,544
49,726
5,724
$ 1,147,386
155 Retirement
1,287
4,872
349,660
210,981
20,677
3,586
$ 684,022
TOTAL PERSONAL SERVICES
22,394
87,629
3,833,253
2,158,237
343,391
54,415
$ 8,033,063
210 Supplies/office/computers/Non-capital equip 218
7,500
31,500
37,550
5,000
1,500
$ 96,650
220 Other supplies, safety equip, ammo,
6,800
53,500
17,500
$ 77,800
230 Supplies & FUEL; chemicals, concession sup
2,500
100,250
17,325
400
$ 120,475
240 Uniforms
1,500
15,000
$ 16,500
312 Postage
500
$ 21,900
320 Printing, advertising, newsletter, books
5,000
1,200
S 20,450
330 Audit, filing fees
2,000
500
$ 42,085
340 Electricity, natural gas
87,500
$ 87,500
345 Telephone, web, cell, radio, security cameras
285
250
15,500
6,000
750
750
$ 27,495
350 Prof. Services/League/91 I disp./kidsport/Eagle
1,850
30,800
19,000
6,000
700
1,000
$ 585,834
362 Maint. services, building, equip,radios,landscaping
32,500
49,500
15,500
$ 104,100
360 Technology services (court)
$ 40,000
370 Dues & Training, meetings, League meeting
1,500
40,000
10,000
5,000
3,500
$ 124,650
380 Medical services
4,500
22,500
$ 27,000
390 Other Purchased Services
2,500
$ 8,250
500 Fixed Charges, Insurance, transfers
4,609
3,500
177,481
412,172
713
$ 846,530
SUBTOTAL PURCHASED SERVICES/SUPPLIES
18,244
162,850
498,731
560,747
14,563
7,750
2,247,219
600 DEBT SERVICE 16,881 $ 16,881
940 CAPITAL OUTLAY 28,700 121,000 $ 149,700
DEPARTMENT TOTAL 2016 $ 40,638 $ 279,179 $ 4,452,984 $ 2,735,865 $ 357,954 $ 62,165 $ 10,446,863
2015 BUDGET (info only) $ 39,522 $ 257,992 $ 4,218,218 $ 2,675,306 $ 355,246 $ 68,693 $ 10,019,466
CITY OF KALISPELL
Fund Description
1000 General Fund
General Fund- On -behalf payments
Special Revenue Funds:
2185 TAX INCREMENT -AIRPORT
2188 TAX INCREMENT-WESTSIDE
2210 PARKS IN LIEU OF
2215 PARKS & RECREATION FUND
2230 AMBULANCE
2310 OLD SCHOOL TECHNOLOGY TIF
2311 OLD SCHOOL INDUSTRIAL TIF
2372 HEALTH -PERMISSIVE LEVY
2394 BUILDING CODE ENFORCEMENT
2399 IMPACT FEE FUND
2400 LIGHT MAINTENANCE
2420 GAS TAX
2500 SPECIAL STREET/TSS
2600 URBAN FORESTRY DISTRICT
2601 DEVELOPER'S TREES
2825 MACI GRANT
2880 CD LOAN REVOLVING
2881 CD LOAN REVOLVING #2
2886 COMMUNITY DEVELOPMENT
2887 RURAL DEVELOPMENT
2888 RURAL DEVELOPMENT #2
2915 STONEGARDEN GRANT
2916 DRUG ENFORCEMENT GRANT
2918 CHRP GRANT
2919 LAW ENF. BLOCK GRANT
2945 CDBG - ED GRANT
2955 BROWNFIELDS LOAN REVOLVING
2956 FIRE GRANTS
2957 HAZMAT GRANT
2975 TRAILS
Total Special Revenue Funds
2016 FUND POSITION
Resources
Anticipated
Proposed
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
$
1,787,753
$ 10,734,109
S (10,446,863)
$ 2,074,999
$ 1,300,000
$ (1,300,000)
$ -
$
963,930
$ 497,171
$ (1,283,548)
$ 177,553
$
4,008,568
$ 280,400
$ (4,085,448)
$ 203,520
$
1,271
$ 6
$ (1,277)
$ -
$
533,289
$ 1,530,915
$ (1,641,834)
$ 422,370
$
125,888
$ 1,121,000
$ (1,224,725)
$ 22,163
$
25,429
$ 70,095
$ (89,000)
$ 6,524
$
12,927
$ 6,600
$ (10,000)
$ 9,527
$
104,057
$ 872,500
$ (936,000)
$ 40,557
$
417,700
$ 381,000
$ (488,011)
$ 310,689
$
481,548
$ 87,500
$ (495,085)
$ 73,963
$
83,696
$ 376,400
$ (338,386)
$ 121,710
$
352,496
$ 406,748
$ (609,661)
$ 149,583
$
1,517,082
$ 2,321,000
$ (2,588,348)
$ 1,249,734
$
143,826
$ 270,600
$ (291,679)
$ 122,747
$
94,052
$ -
$ (94,052)
$ -
$
60,153
$ 315,686
$ (375,839)
$ -
$
175,727
$ 26,850
$ (102,710)
$ 99,867
$
138,794
$ 28,000
$ (151,000)
$ 15,794
$
626,236
$ 111,122
$ (420,795)
$ 316,563
$
216,638
$ 62,928
$ (172,075)
$ 107,491
$
190,135
$ 20,004
$ (120,250)
$ 89,889
$
-
$ 65,749
$ (65,749)
$ -
$
5,468
$ 91,614
$ (92,367)
$ 4,715
$
-
$ 78,250
$ (58,250)
$ 20,000
$
3,822
$ 158,986
$ (158,986)
$ 3,822
$
$ -
$ -
$
$
100,500
$ 710,213
$ (810,713)
$ -
$
2,260
$ 119,700
$ (121,825)
$ 135
$
17,136
$ 44,267
$ (61,078)
$ 325
$
7,678
$ 9,982
$ (11,000)
$ 6,660
$
10,410,306
$ 10,065,286
$ (16,899,692)
$ 3,575,900
C-1
2016
PAGE 2 - Fund Position
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
283,466
$ 850
$
$
284,316
G.O. BOND, series 2012 - Refunded Pool & Fireball
$
60,142
$ 491,722
$
(503,313) $
48,551
NEW CITY HALL Debt Service
$
329
$ 692,145
$
(691,145) $
1,329
SIDEWALK & CURB WARRANTS
$
765
$ 10,021
$
(10,146) $
640
SIDS
$
552,335
$ 409,792
$
(477,858) $
484,269
AIRPORT TIF DEBT SERVICE/Transfer to TIF
$
199,157
$ 646,369
$
(629,573) $
215,953
WESTSIDE TIF DEBT SERVICE
$
871
$ 32,340
$
(32,340) $
871
Total Debt Service funds
$
1,097,065
$ 2,283,239
$
(2,344,375) $
1,035,929
Capital Project Funds:
4290 WALK & CURB
$
-
$ 25,000
$
(25,000) $
Total Capital Projects
$
-
$ 25,000
$
(25,000) $
-
Enterprise Funds:
5210 WATER *
$
5,627,817
$ 3,294,000
$
(5,055,853) $
4,705,964
5310 SEWER/WWTP *
$
6,733,784
$ 4,871,000
$
(9,689,156) $
4,572,227
5349 STORM SEWER *
$
2,590,280
$ 1,016,500
$
(1,879,677) $
2,012,103
5510 SOLID WASTE *
$
1,058,928
$ 984,936
$
(1,426,144) $
767,720
5610 AIRPORT *
$
125,104
$ 74,908
$
(166,798) $
131,132
Total Enterprise Funds
$
16,135,913
$ 10,241,344
$
(18,217,628) $
12,189,146
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
141,510
$ 560,067
$
(588,746) $
117,831
6010 CENTRAL GARAGE
$
25,214
$ 464,521
$
(465,421) $
24,314
Total Internal Service Funds
$
166,724
$ 1,024,588
$
(1,054,167) $
142,145
TOTAL CITY BUDGET
$
29,597,761
$ 35,673,566
$
(50,287,725) $
19,018,119
* cash adjusted +$4,034,517 for non -cash line items
(depreciation)
Component Units
2700 BUSINESS IMPROVEMENT DISTRICT
$
57,258
$ 96,110
$
(148,734) $
4,634
7855 TOURISM BID (pass tbru fund)
$
-
$ 525,000
$
(525,000) $
-
Total
with Component units
$
(50,961,459)
�W)
REVENUE
201S Certified Taxable Valuation information
(15-10-202, MCA)
Flathead County
CITY OF KALISPELL
MONTANA
Form AB-72T
Rev. 3-12
1. 2015 Total Market Value* ............................... ....................................................................... $ 2,294,127,519
2. 2015 Total Taxable Value..... ........................................................................................ I .......... $ 38,953,059
3. 2015 Taxable Value of Newly Taxable Property.................................................................. $ 2,221,353
4. 2015 Taxable Value less Incremental Taxable Value** ............................................ I......... $ 37,952,794
5. 2015 Taxable Value of Net and Gross Proceeds***
(Class 1 and Class 2)........................................................................................... S
6. TIF Districts
Tax Increment
District Name
KALISPELL B
Current Taxable
Value
1,337,249
Base Taxable
Value
453,612
Incremental
Value
883,637
KALISPELL C 6,663,338 7,932,918 -
KALISPELL H 2O,890 126 20,764
KALISPELL G 96,254 390 95,864
Preparer Holly Dale
Total Incremental Value $ 1,000,265
Date 8/3/2015
*Market value does not include class 1 and class 2 value
**This value is the taxing jurisdiction's taxable value less total incremental value of all tax increment financing
districts.
***The taxable value of class 1 and class 2 is included in the taxable value totals.
For Information Purposes Only
2015 taxable value of centrally assessed property having a market value of $1 million or more, which has
transferred to a different ownership in compliance with 15-10-202(2), MCA_
I. Value Included in "newly taxable" property S 35,212
II. Total value exclusive of "newly taxable" property $ 708,243
D-1
Mill levy calculation - Dept. of Revenue values
for FY2016
DETERMINATION OF TAX REVENUE AND MILL LEVY LIMITATIONS
UNDER HOUSE BILL 124
Ad valorem tax revenue authorized to be assessed 2014-2015
Add: FISCAL YEAR 2016 INFLATION ADJUSMENT @ 0.67% Section 94 (1)(a)
41,532
Less: FY15 SB96 Reimbursement through Entitlement Share
Property Tax Revenue Assessed
CURRENT YEAR LEVY COMPUTATION:
Taxable value per mill
Less: Newly taxable property per mill value,
Taxable value per mill (enter as negative)
Adjusted Taxable value per mill
Authorized mill levy under HB 124
Adjusted taxable value per mill
Add: Newly taxable property per mill value
Taxable value per mill of net and gross proceeds (coun
Taxable value per mill (including newly taxable property)
Authorized mill levy under HB 124 (includes floating mills)
Current property tax revenue limitation
RECAPITULATION:
Previous year adjusted property tax revenue assessed (6)
Amount attributable to newly taxable property
Current property tax revenue
(2,221)
0
2,221
i-
6,198,784
41,532
6,240,316
37,953
(2,221)
35,732
174.6
35,732
2,221
37,953
174.6
6,628,196
6,240,316
387,880
6,628,196
D-2
Mill Levy - 5 year Comparison
FY2012
FY2013
FY2014
FY2015
FY2016
GENERAL FUND
123.48
132.20
131.70
134.40
147.70
PARKS -designated mills
22.40
22.40
22.40
22.40
22.40
145.88
154.60
154.10
156.80
170.10
"Permissive levies:
G. O. BOND, series 2012 refunding bonds
13.5
12.5
12.5
12.5
12.50
TOTAL CITY LEVY
159.38
167.10
166.60
169.30
182.60
Health Ins. levy -premium increases
14.95
16.90
16.80
16.80
20.80
Parks health
1.60
1.60
1.70
1.70
2.20
TOTAL CITY LEVY w/PERMISSIVE
175.93
185.60
185.10
187.80
205.60
"The legislature provided for the increase in mills necessary to pay higher health
insurance premiums.
The G.O. Bond debt service levy is voter approved and can go up or down each year depending
on the debt service schedule and the value of the mill.
Other Government levies:
City/County Health Fund
5.81
5.75
5.75
5.74
6.57
(Administered by the County)
Business Improvement District Levy
(plus square footage assessment at .015 sq. ft.)
37.5
37.5
37.5
37.5
37.5
D-3
DETERMINATION OF PERMISSIVE LEVY FOR GROUP BENEFITS
ENTITY NAME: KALISPELL, MT
FOR FISCAL YEAR ENDING: June 30, 2016
= INPUT AREAS - PLEASE ENTER THE INFORMATION REQUESTED
READ COMMENT BOXES IN CELLS FOR FURTHER GUIDANCE
= CELLS CONTAIN FORMULAS - VALUES WILL AUTOMATICALLY CALCULATE
STEP #1
INPUT INFORMATION REQUESTED IN YELLOW CELLS.
ACTUAL # OF
(LINE 1) BASE YEAR = TOTAL ACTUAL
C = ( B $ D) r 12
EMPLOYEES FOR
ANNUAL EMPLOYER CONTRIBUTION FOR
WHOM THE LOCAL
GROUP BENEFITS IN BASE YEAR
GOVERNMENT MADE
AVERAGE MONTHLY
EMPLOYER
(LINE 2) BUDGETING FOR = TOTAL
EMPLOYER
CONTRIBITIONS TO
BUDGETED ANNUAL EMPLOYER
CONTRIBUTION PER
GROUP BENEFITS ON
FISCAL YEAR
CONTRIBUTION FOR GROUP BENEFITS
EMPLOYEE
JULY Ist
1
BASE YEAR
2000
$659,062.00
$395.12
139
2
BUDGETING FOR
2016
$1,378,846.00
$1,094.32
105
( C2-C1) A DECREASE WILL SHOW AS-0-IN C3
3
INCREASE FROM BASE YEAR:
$699.20
(34-
STEP #2
INPUT INFORMATION REQUESTED IN YELLOW CELLS.
E
FOR FISCAL YEAR 2016
2015 CERTIFIED TAXABLE VALUE
CERTIFIED TAXABLE VALUE OF GENERAL FUND
$38,086,090.00
STEP #3
CALCULATIONS OF:
1) BASE CONTRIBUTION
2) INCREASE IN EMPLOYER CONTRIBUTION FROM BASE YEAR
F= (Cl X12)XD2
G=(B2-F)
INCREASE IN
EMPLOYER
CONTRIBUTION FROM
BASE CONTRIBUTION
BASE YEAR
$497,852.59
$880,993.41 NEI
STEP #4
FUND # 2372
INPUT INFORMATION REQUESTED IN YELLOW CELL
PERMISSIVE MEDICAL LEVY
I=(G=J)
J=(E-1000)
K=(J X I)
PERMISSIVE LEVY - FUND 2372
92372
The Transition clause per L2009 SB 491, Section 4, has expired.
FISCAL YEAR
# OF MILLS ALLOWED TO LEVY
(NOT SUBJECT TO 15-10-420)
VALUE PER MILL
TOTAL GENERATED
TAX REVENUE
CHOICE #1
1
PER sec. 4, Ch. 412, L. 2009 - (1)(b)
2016
23.13
$38,086.09
$880,993.41
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