H05. Reso 5887 - Budget - Annual AppropriationsCity of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997
_ Telephone (406) 758-7000 Fax - (406) 758-7758
? ONT4NA
REPORT TO: Doug Russell, City Manager'
FROM: Rick Wills, Finance Director
SUBJECT: 2019 Final Budget Appropriation
MEETING DATE: August 20, 2018
BACKGROUND: On July 2, 2018, a public hearing was held on the FY2019 budget.
Following the public hearing several changes were made to the Preliminary Budget as outlined in
the attached Final Numbers Memo and spreadsheets.
Major changes not related to adjusted carryovers or actuals include:
• Over $3,000,000 net decrease in Tiger Rail/Trail Const. related to more than estimated
expenditures in fiscal year 2018 and fund availability;
• $150,000 increase transfer to Ambulance to offset decrease in expected revenue;
• $150,000 increased impact fees appropriated to the Westside Interceptor;
• Over $300,000 increased bonding for the Westside Interceptor.
Overall, the final budget amount of $86,415,957 is $2,823,616 less than the Preliminary Budget
of $89,239,573.
RECOMMENDATION: It is recommended the City Council approve Resolution 5887,
adopting the final budget appropriations for fiscal year 2019.
FISCAL EFFECTS: $86,415,957 in final budget appropriations.
ATTACHMENTS: Resolution 5887, Final Budget Appropriations
Final Numbers memo with enclosures
Return to:
Kalispell City Clerk
PO Box 1997
Kalispell, MT 59903
RESOLUTION NO. 5887
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 2018-2019 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
Bridge and Road Tax (BARSAA)
Special Street Maintenance
Urban Forestry District
Developer's Trees
MACI Grant
Community Dev. Loan Revolving
Community Dev. Loan Revolving #2
Community Development Misc.
Rural Development Loan Revolving Fund
Rural Development Loan Revolving Fund #2
Homeland Security Stonegarden Grant
Drug Enforcement Grant
APPROVED APPROPRIATIONS
$ 11,851,324
1,550,000
2,538,300
1,923,736
18,348
2,101,723
1,261,934
76,500
10,000
860,000
980,000
955,843
403,658
658,165
515,438
3,040,871
684,868
97,804
419,406
177,000
240,000
241,234
322,074
260,025
120,000
95,520
CHRP Grant
77,369
Law Enforcement Block Grant
83,000
Brownfields Assessment Grant
368,880
Brownfields Loan Revolving Fund
587,424
Tiger Grant
3,803,909
Fire Grants Fund
229,546
Hazmat Grant
25,000
DEBT SERVICE FUNDS:
G. O. Bond — 2012 Refunding 502,463
City Hall Debt Service 89,611
Sidewalk & Curb Debt Service 8,699
SID Debt Service 350,013
Airport TIF Debt Service 780,226
Westside TIF Debt Service 366,027
CAPITAL PROJECT FUNDS:
Sidewalk & Curb Construction 25,000
Tiger Rail/Trail Construction 3,352,632
ENTERPRISE FUNDS:
Water Fund
11,218,240
Sewer/WWTP Fund
26,685,282
Storm Sewer
4,047,062
Solid Waste
1,213,955
INTERNAL SERVICE FUNDS:
Information Technology 657,844
Central Garage 540,004
TOTAL ALL FUNDS 86. 115,957
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 20TH DAY OF AUGUST, 2018.
ATTEST:
Aimee Brunckhorst, CMC Mark Johnson
City Clerk Mayor
City of Kalispell
1 Post Office Box 1997 - Kalispell, Montana 59903-1997
J * _ J Telephone (406) 758-7000 Fax - (406) 758-7758
REPORT TO: Doug Russell, City Manager
FROM: Rick Wills, Finance Director
SUBJECT: FY 2019 Budget - Final Numbers Memorandum
MEETING DATE: August 20, 2018
The City Council approved the Preliminary Budget on June 18th. A public hearing was held on
July 2nd, 2018. Since that time the budgets have been reworked to reflect the actual costs for
fiscal year 2018 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 increased by $95,243.
An increased transfer of $150,000 to pay for ambulance operations is offset by a decrease from
expected insurance costs to actual insurance costs.
Additions and reductions to the preliminary budget are itemized on the 2 page spreadsheet. The
largest reduction in an individual fund is in the Tiger Grant fund. Due to a reduction in the
amounts carried over for projects and some project expenditures being moved to the Tiger
Rail/Trail Construction fund created with Westside TIF bond proceeds, the Tiger Grant fund
appropriation decreased over $6,000,000. The largest fund increase is over $3.3 million in the
aforementioned Tiger Rail/Trail Construction fund. 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 2 page General Fund Revenue Recap. The recap
reflects the actual 2018 revenue and the ending cash carryover balance for 2018 (balanced with
the City's General Ledger). The estimates for tax collections for FY19 are again more
conservative than the mill value times the number of mills — actual collections are often quite
different. The bottom of Revenue page two reflects that our unassigned/undesignated cash
carryover is budgeted to decrease from 23% of total revenues at 2018 fiscal year end to 20% of
total revenues at 2019 fiscal year end. However, total cash available at year end, including
designated and assigned, is budgeted to increase over $170,000. The statutes allow a 50%
carryover since tax revenue is collected twice a year. A 15-20% carryover is helpful for cash
flow purposes.
General fund actual expenditures were almost $500,000 under budget. The FY2019 budget
expenditures are higher than the FY2018 budget mainly due to the increases in public safety
expenditures, including the increased transfer to ambulance. Pages B-3 and B-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 2019 is
$42,868, a 4% increase 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 $41,171 (see D-2). The adjusted
mill value we had last year was $40,224. 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
RB 124 to levy 171.26 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 City also has 1.50 mills authorized, but
not levied from fiscal year 2018. The fiscal year 2019 budget proposes continuing to carry
forward these 1.5 mills. D-3 is a 5 year history of the levy. The permissive health insurance levy
was decreased by 1.0 mill, from 24 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 was also decreased by
1 mill, from 12.5 to 11.5.
The Airport TIF district incremental value increased by about 3%. This is after a 4% increase last
fiscal year. The Westside TIF incremental value decreased by about 72%, after the small
decrease of the prior year's valuation. The incremental values of the Old School Station TIF
districts decreased about 17%. The Glacier Rail Park TEDD also saw a decrease from the
increment determined in the initial valuation.
BUDGET FY2019 - CHANGES TO PRELIMINARY NUMBERS
General Fund FY2019 Additions Preliminary Budget
Corrections/deletions
Chances and questions: carryover items ORIGINAL. PRELINI BUDGET
GENERAL GOVERNMENT
1000-400-510310-513 Liability Insurance to actual
1000-400-510330-517 Property Insurance to actual
POLICE DEPARTMENT
1000-413-420140-942 Eticket docking station(s) carryover
FIRE DEPARTMENT
$ 11,756,081
$ (46,517)
$ (9,240)
$ (55,757)
$ 1,000
1000-416420400-820
Operating transfer to Ambulance increased - better information
$
150,000
Total General Fund changes:
$
95,243
FINAL BUDGET - GENERAL FUND
$
11,851,324
SPECIAL REVENUE FUNDS
2188 Westside TIF
2188480470230-354
Contract services
decrease appropriation
$
(5,000)
2188480470230-842
Debt Service
decrease to actual
$
(90,000)
2188-480-470230-720
Redevelopment
decrease appropriation
$
(500,000)
$
(595,000)
2230 Ambulance
2230440420730-510
Property and Liability Insurance
increase to actual
$
6,987
2400 Light Maintenance
2400410430263-246
LED Luminaire Upgrade
adjust carryover
$
(6,225)
2421 BARSAA
2421-421-430240-354
Pavement Maint.
correct carryover
$
74,438
2500 Special Street
2500421-430244-354
Pavement Maintenance
Correct carryover
$
(387,468)
2600/2601 Forestry
2600436460433-354
Contract services
carryover
$
40,014
2600436460433-510
Property and Liability Insurance
increase to actual
$
563
2601-436460435-354
Developer's Trees
Correct carryover
$
(4,404)
$
36,173
2953 EPA Brownfrelds Assessment Grant
295348047021x-3xx
Operations
correct carryover
$
(79247)
2991 Tiger Grant
2991480470245-790
Redevelopment
decrease for available funds
$
(6,018,091)
TOTAL SPECIAL REVENUE FUNDS $ (6,896,433)
DEBT SERVICE FUNDS
3188 Westside TIF Debt Service
3188-000-490700-6xx Principal & Interest new bond issue/interest rate adj. $ (53,973)
3500 Debt Revolving Fund
3500-000-510500-820 Transfer reduce expected transfer $ (80,000)
TOTAL DEBT SERVICE FUNDS $ (133,973)
A-1
CAPITAL PROJECT FUNDS
4188 Tiger RaiUCrail Construction Fund
4188-480.470440-9xx Tiger Rail/Trail Const. construction paid by new bond issue $ 3,352,632
TOTAL CAPITAL PROJECT FUNDS $ 3,352,632
5210 Water
5210-447-430550-962
9th Ave. W. main replacement
correct carryover
$
(157,517)
5210-447-430550-963
8th St. W. main replacement
correct carryover
$
(2,681)
5210-447-430555-953
Section 36 well development
correct carryover
$
413,359
$
253,161
5310 Sewer
5310454-430635-955
Mains & Lift St. Upsize
correct carryover
$
105,680
531045443063x-957
Westside interceptor proj.
correct canyover/increase new approp.
$
560,035
531045443063x-954
Grandview lift st. proj.
correct carryover
$
(22,196)
5310-454-430630-962
Sewer Main Slip Lining Proj.
correct carryover
$
(652)
5310454-430630-959
Sewer Line A replacement
correct carryover
$
(1,605)
53104551430645-934
Secondary Digester Lid
correct carryover
$
(160,183)
$
481,079
5349 Storm Sewer
5349453430246-510
Property and Liability Insurance
decrease to actual
$
7,824
5510 Solid Waste
5510460430845-360
Wash Bay Building Maint.
adjust carryover
$
12,909
TOTAL ENTERPRISE FUNDS
$
754,973
INTERNAL SERVICE FUNDS
6010 Central Garage
6010-410431330-lxx Personal Services increase appropriation $ 3,863
6010-410-431330-510 Insurance adjust to actual $ 79
$ 3,942
TOTAL INTERNAL SERVICE FUNDS $ 3,942
TOTAL BUDGET ADJUSTMENTS-8/20/18 $ (2,823,616)
COMPONENT UNIT CHANGES
Business Improvement District #2
2701-490-470330-xxx Expenditures adjust for carryovers/adjustments $ 30,974
A-2
GENERAL FUND REVENUE AND SUMMARY
FUND: 1000
MILL VALUE $ 38,018 $ 41,231 $ 41,231 $ 42,868
ACTUAL
BUDGET
I
I ACTUAL
BUDGET
I
FY16/17
FY17/18
FY17/18
FY18/19
GENERAL FUND MILL LEVY
148.20
145.20
145.20
146.84
PROPERTY TAXES:
311100
Real Property Taxes
5,462,912
5,800,000
5,850,674
6,222,000
311105
PILOT payment
17,252
17,250
16,488
16,500
311200
Personal Property
137,360
135,000
150,876
145,000
312000
Penalty & Interest
8,056
8,000
9,821
8,000
SUBTOTAL
$
5,625,580 $
5,960,250 $
6,027,859 $
6,391,500
LICENSES & PERMITS:
322101
Alcohol Beverage
31,813
30,000
33,144
30,000
322300
General and occupational
1,551
1,700
1,355
1,700
323012
Planning fees & Sign permits
77,099
40,000
146,826
60,000
323109
Zoning & Site Plan Review Fees
20,331
14,000
16,477
15,000
323200
Parade Permits
850
1,000
1,750
1,000
SUBTOTAL
$
131,644 $
86,700 $
199,552 $
107,700
INTERGOVERNMENTAL REVENUE:
335030
MV Tax Ad Valorem
1,792
1,500
1,860
1,500
335076
Gaming Machine Permits
63,950
60,000
63,300
60,000
335110
Live Card Game, keno & bingo
1,550
1,000
1,550
1,000
335230
HB124 ENTITLEMENT
2,773,828
2,857,688
2,798,257
2,878,523
SUBTOTAL
$
2,841,120 $
2,920,188 $
2,864,967 $
2,941,023
CHARGES FOR SERVICES:
341020
Administrative charges
574,368
638,811
638,715
628,533
341021
Grant Admin. (Planning, finance)
0
5,000
59,296
80,000
341022
Conduit Agency Fees
65,380
0
0
0
341025
City Collections/other charges
14,434
5,000
8,285
5,000
342010
KPD -Public safety fees
27,429
25,000
29,679
25,000
342014
KPD -School Resource Officers
149,037
209,037
205,557
209,187
342016
KPD -Regional Training /testing Reimb.
1,906
5,000
11,900
12,000
343018
Parking Permits, meters, boot removal
92,611
95,000
98,194
95,000
343062
Airport fuel tax
0
0
0
6,578
343063
Aiport ground lease
0
0
0
14,422
SUBTOTAL
$
925,165 $
982,848 $
1,051.626 $
1,075,720
con't.
GENERAL FUND
Revenue - Page 2
FINES AND FORFEITURES:
351035 Parking fines
351017 Technology fees
351000 City Court Fines & fees, admin
SUBTOTAL
MISC. REVENUE
362015 Insurance Reimbursements
362020 MMIA GASB 45 reimbursement
364030 Auction & misc. collections/donations
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 1 (Includes designated $)
TOTAL AVAILABLE FOR BUDGET
EXPENDITURES
CASH CARRYOVER (year end operating)
Designated for Capital
Assigned Court Technology fees
Designated for Bandshell
Designated for Parking
Total cash available
Total General Cash Carryover Unassigned/Undesignated
ACTUAL
I BUDGET
I ACTUAL
I BUDGET
FY16117
FY17/18
FY17/18
FY18/19
39,607
35,000
58,524
50,000
29,550
20,000
24,992
20,000
385,390
450,000
360,061
450,000
$ 454,547 $ 505,000 $ 443,577 $ 520,000
31,969
20,000
4,911
20,000
0
3,000
3,000
0
4,874
5,000
13,018
5,000
901,000
901,000
901,000
889,000
$ 937,843 $
929,000 $
921,929 $
914,000
$
$
-
19,561
$
$
32,500
15,000
$ -
$ 32,942
$
$
48,750
25,000
$
10,935,460
$
11,431,486
$ 11,542,452
$
12,023,693
$
2,167,240
$
2,609,962
S 29609,962
$
2,998,245
$
13,1029700
$
14,041,448
$ 14,152,414
$
15,021,938
$
10,492,738
$
11,650,569
$ 11,154,169
$
11,851,324
$
S
$
$
$
2,319,425
181,906
74,623
10,466
23,542
$
$
$
$
$
2,050,808
261,906
54,623
-
23,542
$ 2,658,174
$ 261,906
$ 54,623
$ -
$ 23,542
$
$
$
$
$
2,400,543
711,906
34,623
-
23,542
S
2,609,962
$
2,390,879
$ 2,998,245
$
3,170,614
21.2% 17.9% 23.0% 20.0%
B-2
# FTE's appropriated
GENERAL FUND APPROPRIATION
FTE's 1 1.5
General City Human Mayor
Government Manager Resources Council
SUMMARY
1.33 3.2
City Clerk Finance
4.67
Attorney
4
Municipal
Court
110 Salaries
$ 144,715 $
130,303
$ 63.107
S 93,439 $
202,052 $
382,200 S
233,996
114 Comptime Buyback & severance. Def. Comp.
24,871
121 Overtime & Spec. Assign PD,
250
-
153 Health Insurance
22,723
17,344
62,903
20,230
38,637
61,927
43,902
155 Retirement
15,332
10,185
2,481
7,349
15,863
30,045
18,350
TOTAL PERSONAL SERVICES
-
182,770
157,833
128,491
121,268
281,423
474,172
296,248
210 Supplies/office/computers/Non-capital equip 218
4,000
2,000
600
500
300
1,000
2,563
4,500
220 Other supplies, safety equip, ammo,
230 Supplies & FUEL; chemicals, concession sup
240 Uniforms
312 Postage
17,000
400
320 Printing, advertising, newsletter, books
4,000
300
8,500
1,500
330 Audit, filing fees
21,185
8,000
6,498
600
340 Electricity, natural gas
345 Telephone, web, cell, radio, security cameras
2,190
480
1,025
1,400
350 Prof. Services/League/911 disp./kidsport/Eagle
547,150
1,000
7,030
4,400
4,940
62,400
5,750
362 Maint. services, building, equip,radios,landscaping
6,600
360 Technology services (court)
40,000
370 Dues & Training, meetings, League meeting
16,000
6,500
28,076
3,200
7,500
7,000
10,000
380 Medical services
390 Other Purchased Services
7,500
500 Fixed Charges, Insurance, transfers
304,243
SUBTOTAL PURCHASED SERVICES/SUPPLIES
904,178
20,590
16,100
42,104
8,980
13,740
81,488
70,650
600 DEBT SERVICE
940 CAPITAL OUTLAY
DEPARTMENT TOTAL 2019
S 904,178
S 203,360 S
173,933
S 170,595
S 130,248 S
295,163 S
555,660 S
366,898
2018 BUDGET (info only)
S 1,024,229
$ 193,933 $
172,099
$ 156,113
$ 127,704 $
284,064 $
477,875 $
368,158
IM
GENERAL FUND APPROPRIATION SUMMARY
# FTE's appropriated
0.25
Public
Works
1.45
Facilities
48.75
Police
22.9
Fire
3.95
Planning
Department
l
Community
Development
94.00
TOTAL
110
Salaries
$ 18,149
S 70,063 $
3,194,066
1,727,975
$ 278,527
$ 64,795
$
6,603,387
114
Comptime Buyback & severance. Def. Comp.
-
200
11,600
18,000
$
54,671
121
Overtime & Spec. Assign PD,
128,000
40,000
$
168,250
153
Health Insurance
3,285
14,419
659,273
319,276
60,251
14,329
$
1,338,499
155
Retirement
1,396
5,268
405,693
230,748
21,867
5,060
$
769,637
TOTAL PERSONAL SERVICES
22,830
89,950
4,398,632
2,335,999
360,645
84,184
$
8,934,444
210
Supplies/office/computers/Non-capital equip 218
14,000
44,500
23,500
6,000
2,250
$
105,713
220
Other supplies, safety equip, ammo,
8,000
91,950
20,000
$
119,950
230
Supplies & FUEL; chemicals, concession sup
3,000
79,250
17,325
300
S
99,875
240
Uniforms
1,500
15,750
$
17,250
312
Postage
500
$
17,900
320
Printing, advertising, newsletter, books
5,500
1,200
$
21,000
330
Audit, filing fees
2,000
500
$
38,783
340
Electricity, natural gas
77,000
$
77,000
345
Telephone, web, cell, radio, security cameras
350
400
17,500
6,000
1,000
900
$
31,245
350
Prof. Services/League/911 disp./kidsport/Eagle
2,000
41,500
29,250
13,800
2,000
1,500
$
722,720
362
Maint. services, building, equip,radios,landscaping
43,500
59,000
17,000
$
126,100
360
Technology services (court)
$
40,000
370
Dues & Training, meetings, League meeting
2,500
55,000
10,000
7,000
6,500
$
159,276
380
Medical services
6,000
26,675
$
32,675
390
Other Purchased Services
2,500
$
10,000
500
Fixed Charges, Insurance, transfers
4,434
3,700
148,749
562,481
1,129
$
1,024,736
SUBTOTAL
PURCHASED SERVICESISUPPLIES
26,284
175,600
539,199
713,731
19,429
12,150
2,644,223
600
DEBT SERVICE
63,457
$
63,457
940
CAPITAL OUTLAY
-
22,500
186,700
-
-
S
209,200
DEPARTMENT
TOTAL 2019
S 49,114
$ 288,050 $
5,124,531 $
3,113,187
S 380,074
$ 96,334
$
11,851,324
2018 BUDGET (info only)
$ 48,702
$ 335,903 $
5,071,616 $
2,923,815
$ 378,095
$ 88,263
$
11,650,569
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
2312 GLACIER RAIL PARK TEDD
2372 HEALTH -PERMISSIVE LEVY
2394 BUILDING CODE ENFORCEMENT
2399 IMPACT FEE FUND
2400 LIGHT MAINTENANCE
2420 GAS TAX
2421 BaRSAA
2500 SPECIAL STREET/fSS
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 92
2915 STONEGARDEN GRANT
2916 DRUG ENFORCEMENT GRANT
2918 CHRP GRANT
2919 LAW ENE BLOCK GRANT
2953 BROWNFIELDS ASSESSMENT GRANT
2955 BROWNFIELDS LOAN REVOLVING
2991 TIGER GRANT
2956 FIRE GRANTS
2957 HAZMAT GRANT
Total Special Revenue Funds
2019 FUND POSITION
Resources
Anticipated
Proposed
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
$ 2,998,245
$
12,023,693
$ (11,851,324) $
3,170,614
$
1,550,000
$ (1,550,000) $
-
$ 2,073,847
$
662,672
$ (2,538,300) $
198,219
$ 1,638,150
S
338,978
$ (1,923,736) $
53,392
S 18,392
$
-
$ (18,348) $
44
$ 879,778
$
1,806,040
S (2,101,723) $
584,095
$ 270
$
1,296,766
$ (1,261,934) $
35,102
$ 10,888
$
75,156
$ (76,500) $
9,544
$ 4,855
$
6,550
$ (10,000) $
1,405
$ 520
$
500
$ - $
1,020
$ 90,721
$
998,025
$ (980,000) $
108,746
$ 1,973,181
$
966,000
$ (955,843) $
1,983,338
$ 945,406
$
166,500
$ (860,000) $
251,906
$ 320,336
$
396,800
$ (403,658) $
313,478
$ 702,021
$
428,483
$ (658,165) $
472,339
$ 74,438
$
441,000
$ (515,438) $
-
$ 2,311,206
$
2,733,500
$ (3,040,871) $
2,003,835
$ 486,905
$
686,950
$ (684,868) $
488,987
$ 97,804
$
-
$ (97,804) $
-
$ 21,006
$
416,122
$ (419,406) $
17,722
$ 227,220
$
24,857
$ (177,000) $
75,077
$ 241,321
$
33,541
$ (240,000) $
34,862
$ 286,094
$
218,000
$ (241,234) $
262,860
$ 404,754
$
45,328
$ (322,074) $
128,008
$ 347,823
$
500
$ (260,025) $
88,298
$ -
$
120,000
$ (120,000) $
-
$ 13,396
$
95,000
$ (95,520) $
12,876
S 80,134
$
11,466
$ (77,369) $
14,231
$ 69
$
83,000
$ (83,000) $
69
$ -
$
368,880
$ (368,880) $
-
$ 100,500
$
486,924
$ (587,424) $
-
$ -
$
3,825,909
$ (3,803,909) $
22,000
$ 4,778
$
229,546
$ (229,546) $
4,778
$ 53,026
$
500
$ (25,000) $
28,526
$ 13,408,839
$
16,963,493
$ (23,177,575) $
7,194,757
C-1
2019
PAGE 2 - Fund Position
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
291,115
$
1,500
$
- $
292,615
G.O. BOND, series 2012 - Refunded Pool & Fireball
$
30,138
$
503,000
$
(502,463) $
30,675
NEW CITY HALL Debt Service
$
12,434
$
90,000
$
(89,611) $
12,823
SIDEWALK & CURB WARRANTS
S
705
$
8,809
$
(8,699) $
815
SIDS
$
280,836
$
279,485
$
(350,013) $
210,308
AIRPORT TIF DEBT SERVICE/Transfer to TIF
$
360,304
$
600,500
$
(780,226) $
180,578
WESTSIDE TIF DEBT SERVICE
$
490,011
$
360,000
$
(366,027) $
483,984
Total Debt Service funds
$
1,465,543
$
1,843,294
$
(2,097,039) $
1,211,798
Capital Project Funds:
4188 TIGER RAIL/TRAIL CONST.
S
3,352,632
$
-
$
(3,352,632) $
-
4290 WALK & CURB
$
-
$
25,000
$
(25,000) $
Total Capital Projects
$
3,352,632
$
25,000
$
(3,377,632) $
-
Enterprise Funds:
5210 WATER '
$
11,059,924
$
7,393,000
$
(11,218,240) $
8,074,684
5310 SEWER/WWTP *
S
10,274,722
$
19,563,470
$
(26,685,282) $
5,817,910
5349 STORM SEWER *
$
4,231,775
$
1,619,000
$
(4,047,062) $
2,095,135
5510 SOLID WASTE *
$
1,273,656
$
1,031,100
$
(1,213,955) $
1,240,801
Total Enterprise Funds
$
26,840,077
$
29,606,570
$
(43,164,539) $
17,228,530
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
190,453
$
636,757
$
(657,844) $
179,366
6010 CENTRAL GARAGE
$
134,370
$
544,400
$
(540,004) $
138,766
Total Internal Service Funds
S
324,823
$
1,181,157
$
(1,197,848) $
318,132
TOTAL CITY BUDGET
$
48,390,159
$
63,193,207
$
(86,415,957) $
29,123,831
* cash adjusted +$3,956,422 for non -cash line
items (depreciation/prepaids)
Component Units
2701 BUSINESS IMPROVEMENT DISTRICT
S
55,951
$
116,209
$
(147,183) $
24,977
7855 TOURISM BID (pass thru fund)
S
6,000
$
600,000
$
(606,000) $
Total
with Component units
$
(87,169,140)
C-2
Abk11
RVENUE
2018 Certified Taxable Valuation Information
(15-10-202, MCA)
Flathead County
CITY OF KALISPELL
Certified values are now available online at property.mt,gov/cov
MONTANA
Form AB-72T
Rev. 3-12
1. 2018 Total Market Value'.......................................................................... $ 2,638,149,911
.......................
2. 2018 Total Taxable ValueZ................................................................................................. $ 43,808,833
3. 2018 Taxable Value of Newly Taxable Property ............................ ......................... I...... $ 1,696,834
4. 2018 Taxable Value less Incremental Taxable Value3................................................... $ 42,868,315
5. 2018 Taxable Value of Net and Gross Proceeds¢
(Class 1 and Class 2)............................................................................................. $ -
6. TIF Districts
Tax Increment Current Taxable Base Taxable Incremental
District Name
Value2
Value
Value
KALISPELL B
1,213,915
453,612
760,303
KALISPELL C
8,008,362
7,932,918
75,444 ^
GLACIER RAIL PARK TED[
7,598
7,057
541
KALISPELL H
15,908
126
15,782
KALISPELL G
88,838
390
88,448
^ Increment based on the percentage of overall increment for the TIFD
Total Incremental Value $ 940,518
Preparer Holly Dale Date 7/30/2018
MMarket value does not include class 1 and class 2 value
2Taxable value is calculated after abatements have been applied
3This value is the 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
2018 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,
1. Value Included in "newly taxable" property
11. Total value exclusive of "newly taxable" property
D-1
Determination of Tax Revenue and Mill Levy Limitations
Section 15-10-420, MCA
Aggregate of all Funds
FYE June 30, 2019
City of Kalispell, Montana
Auto -Calculation
(if
completing manually
Enter amounts in
enter amounts as
yellow cells
instructed)
Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior Year's form Line
$ 6,993,641 $
6,993,641
Add: Current year inflation adjustment @ 0.82%
$
57348
Adjusted ad valorem tax revenue
$
7,050,989
ENTERING TAXABLE VALUES
Enter 'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information
1
form, line # Z
$ 43,808,833 $
43,808.833
Subtract: 'Total Incremental Value' of all tax increment financing districts (TIF Districts) - from
Department of Revenue Certified Taxable Valuation Information form, line # 6
(enter as negative)
$ (940,518) $
(940.518)
Taxable value per mill (after adjustment for removal of TIF per mill incremental district value)
$
42868.315
Subtract: 'Total Value of Newly Taxable Property'- from Department of Revenue Certified Taxable
1
Valuation Information form, line # 3 (enter as negative)
$ (1,696,834) $
(1,696.034)
Adjusted Taxable value per mill
$
41,171.481
CURRENT YEAR calculated mill levy
171 26'
CURRENT YEAR calculated ad valorem tax revenue
$
_ 7341,628
CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT
Enter total number of carry forward mills from prior year (from Prior Year's form Line 22)
1.50 1,50
Total current year authorized mill levy, including Prior Years' carry forward mills
' 172.T&
Total current year authorized ad valorem tax revenue assessment ( $ 7,405,930
CURRENT YEAR ACTUALLY LEVIED/ASSESSED
Enter number of mills actually levied in current year
(Number should equal total non -voted mills, which includes the number of carry forward mills,
actually imposed per the final approved current year budget document. Do Not include voted or
permissve mills imposed in the current year.) 171.26 171.26
Total ad valorem tax revenue actually assessed in current year is 7,341,628
RECAPITULATION OF ACTUAL:
Ad valorem tax revenue actually assessed
$ 7,051,028
Ad valorem tax revenue actually assessed for newly taxable property $ 290,600
Total ad valorem tax revenue actually assessed in current year s 7,341,628'
Total carry forward mills that may be levied in a subsequent year
(Number should be equal to or greater than zero. A (negative) number indicates an over levy.) 1.5fl
D-2
Mill Levy - 5 year Comparison
FY2015
FY2016
FY2017
FY2018
FY2019
GENERAL FUND
134.40
147.70
148.20
145.20
146.84
PARKS -designated mills
22.40
22.40
26.00
24.42
24.42
156.80
170.10
174.20
169.62
171.26
"Permissive levies:
G. O. BOND, series 2012 refunding bonds
12.5
12.50
12.50
12.50
11.50
TOTAL CITY LEVY
169.30
182.60
186.70
182.12
182.76
Health Ins. levy -premium increases
16.80
20.80
23.40
21.80
20.90
Parks health
1.70
2.20
2.60
2.20
2.10
TOTAL CITY LEVY w/PERMISSIVE
187.80
205.60
212.70
206.12
205.76
"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
5.75
5.74
6.57
5.70
4.90
(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: I ALISPELL, MT
FOR FISCAL YEAR ENDING: June 30, 2019
= 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.
A
ACTUAL #OF
(LINE 1) BASE YEAR = TOTAL ACTUAL
C = { B 4 D) _ 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 1st
1
BASE YEAR
20M
$659,062.00
$395.12
139
2
BUDGETING FOR
2019
$1,546,683.00
$1,092.29
118
(C2 - CI) A DECREASE WILL SHOW AS -0- IN C3
3
INCREASE FROM BASE YEAR:
$697.17
(21
STEP #2
INPUT INFORMATION REQUESTED IN YELLOW CELL.
E
FOR FISCAL YEAR 2019
2018 CERTIFIED TAXABLE VALUATION
TAXABLE VALUE leas INCREMENTAL TAXABLE VALUE
(OF GENERAL FUND)
$42,868,315.00
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
5559,491.48
$987,191.52
INFORMATION REQUESTED IN YELLOW CELL
1=(G<J) I J=(ET1000) I K=(J X I)
PERMISSIVE LEVY - FUND 2372 # 2372
# OF MILLS ALLOWED TO LEVY TOTAL GENERATED
The Transition clause per L2009 SB 491, Section 4, has expired. FISCAL YEAR (NOT SUBJECT TO 15-10-420) VALUE PER MILL TAX REVENUE
CHOICE#i
1 PER sec. 4, Ch. 412, L. 2009 - (1)(b) < „ 201 23.03 $42,868.32 $987,191.52
m