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I05. Res. 5933 - Annual Appropriations'104WORPOPIN, City of Kalispell LISPELL post Office Box 1997 -Kalispell, Montana 59903-1997 Ft.ATelephone (406) 758-7700 Fax - (406) 758-7758 REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: 2020 Final Budget Appropriation MEETING DATE: August 19, 2019 BACKGROUND: On July 1, 2019, a public hearing was held on the FY2020 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: • $28,455 increase to the Westside TIF redevelopment expenditure, corresponding increase in revenues offset by a decrease from the estimated cash carryover; • $100,000 decrease transfer to Ambulance to offset increase from estimated revenues/decrease in expenditures; • $40,000 increase in transfer out of the Permissive Health fund, corresponding revenue and carryover; • $122,113 increase in SID 344 to make SID payments on City owned lots; • Increases to debt service in water, sewer, and storm sewer fund with corresponding transfers out of the impact fee funds. Almost $400,000 increase in the Four Mile Dr. water capital project; Overall, the final budget amount of $80,638,709 is $1,856,828 more than the Preliminary Budget of $78,781,881. RECOMMENDATION: It is recommended that City Council approve Resolution 5933, 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 2019-2020 Budget adopted by the City Council. FISCAL EFFECTS: $80,638,709 in final budget appropriations. ATTACHMENTS: Resolution 5933, Final Budget Appropriations Final Numbers memo with enclosures Return to: Kalispell City Clerk PO Box 1997 Kalispell, MT 59903 RESOLUTION NO. 5933 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 2019-2020 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 92 Community Development Misc. Rural Development Loan Revolving Fund Rural Development Loan Revolving Fund 92 Homeland Security Stonegarden Grant APPROVED APPROPRIATIONS $ 13,832,601 1,550,000 3,359,237 1,795,471 18,392 1,833,985 1,399,981 63,900 5,000 860,000 1,020,000 1,154,244 409,475 718,241 420,000 3,255,424 548,246 96,703 205,000 227,000 250,405 26,740 422,074 310,025 10,000 Drug Enforcement Grant 101,602 Law Enforcement Block Grant 71,000 Brownfields Assessment Grant 226,601 Brownfields Loan Revolving Fund 587,424 Tiger Grant 3,803,909 Fire Grants Fund 352,000 Hazmat Grant 18,500 DEBT SERVICE FUNDS: G. O. Bond — 2012 Refunding 504,150 City Hall Debt Service 88,315 Sidewalk & Curb Debt Service 9,883 SID Debt Service 477,141 Airport TIF Debt Service 871,419 Westside TIF Debt Service 364,925 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 ENTERPRISE FUNDS: Water Fund/Impact Fees 11,253,729 Sewer/WWTP Fund/Impact Fees 14,790,754 Storm Sewer/Impact Fees 10,434,572 Solid Waste 1,361,303 INTERNAL SERVICE FUNDS: Information Technology 853,693 Central Garage 650,645 TOTAL ALL FUNDS 80.638.709 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 19TH DAY OF AUGUST, 2019. Mark Johnson Mayor ATTEST: Aimee Brunckhorst, CMC City Clerk '104%1154W City of Kalispell LISPELL post Office Box 1997 -Kalispell, Montana 59903-1997 Telephone (406) 758-7700 Fax - (406) 758-7758 REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: FY 2020 Budget - Final Numbers Memorandum MEETING DATE: August 19, 2019 The City Council approved the Preliminary Budget on June 17, 2019. A public hearing was held on July 1, 2019. Since that time the budgets have been reworked to reflect the actual costs for fiscal year 2019 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 $21,922. A carryover of $114,793 for police vehicles was offset by a decrease from the expected operating transfer to ambulance of $100,000. There were other minor changes to the general fund budget. Additions and reductions to the preliminary budget are itemized on the two page spreadsheet. The largest individual fund expense or expenditure decrease from preliminary budget was in the ambulance fund. A reduction in the actual cost of liability insurance for the ambulance fund resulted in a net decrease in fund expenditures of $59,445. The largest fund increase, when not considering carryovers, is the $122,113 in the SID 344 debt service fund to pay SID's on City owned lots. 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 2019 revenue and the ending cash carryover balance for 2019 (balanced with the City's General Ledger). The estimates for tax collections for FY20 are again more conservative than the mill value times the number of mills — actual collections are often quite different. For example, in fiscal year 2019, the revenue generated by the mill levy calculated using the Department of Revenues certified values should have been $7,341,628 ($42,868,315*.17126). The actual billed amount was $7,157,679, a difference of $183,949. The bottom of Revenue page two reflects that our unassigned/undesignated cash carryover is budgeted to decrease from 23.9% of total revenues at 2019 fiscal year end to 17% of total revenues at 2020 fiscal year end. Total cash available at year end, including designated and assigned, is budgeted to decrease over $1,400,000. The statutes allow a 50% carryover since tax revenue is collected twice a year. A 15-20% carryover is recommended for cash flow purposes. General fund actual expenditures were more than $600,000 under budget. The FY2020 budget expenditures are higher than the FY2019 budget mainly due to the increases in general government expenditures, including a $1.2 million transfer to the Westside TIF to assist in completion of the Rail Park/Trail. Pages B-3 and B-4 contain 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 2020 is $47,126, a 10% 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 $46,061 (see D-2). The adjusted mill value we had last year was $41,171. 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 16 1. 01 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 2019. The fiscal year 2020 budget proposes to carry forward 1.51 mills. D-3 is a 5 year history of the levy. The permissive health insurance levy was decreased by 1.7 mill, from 23 mills to 21.3. 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 decreased by 0.5 mill, from 11.5 to 11. The Airport TIF district incremental value increased by about 13%. This is after a 3% increase last fiscal year. The Westside TIF incremental value increased by about 709%, after the decrease of 72% the prior year. The incremental values of the Old School Station TIF districts decreased about 0.1%. The Glacier Rail Park TEDD also saw a decrease from the increment determined in the initial valuation. BUDGET FY2020 - CHANGES TO PRELIMINARY NUMBERS General Fund FY2020 Additions Preliminary Budget Corrections/deletions Changes and questions: carryover items ORICINAL PRELI M BI ;DCGT $ 13.810,679 GENERAL GOVERNMENT 1000-400-510310-513 Liability Insurance to actual $ (14,193) 1000-400-510330-517 Property Insurance to actual $ 2,676 $ (11,517) Human Resources 1000-401-410830-1xx Personal Services salary adjustment $ 2,095 Mayor/Council 1000-402-410100-373 MLCT Dues dues increase $ 1,800 Finance 1000-403-4105.50- 1 xx Personal Services salary adjustment $ 2,094 Facilities 1000-412-411230-220 Security improvements carryover $ 593 POLICE DEPARTMENT 1000-413-420140-944 Police vehicles carryover $ 114,793 1000-413-420140-829 Transfer to Police grants fund correct projection $ 8,000 1000-413-420140-215 Multifactor authentication actual $ 4.000 $ 126,793 FIRE DEPARTMENT 1000-416-420400-210 Multifactor authentication actual $ 2,000 1000-416-420400-820 Operating transfer to ambulance ins. Decrease, etc. $ (100,000) $ (98,000) PLANNING 1000-420-41 1020-112 Salaries - retirement retirement date adjustment $ (1,936) Total General Fund changes: $ 21,922 2185 Airport 7'IF 2185-000-430300-840 2188 Westside TIF 2188-480-470230-720 2230 Ambulance 2230-440-420730-210 2230-440-420730-510 FINAL BUDGET - GENERAL FUND SPECIAL REVENUE FUNDS Redevelopment increase to estimated available $ 13,832,601 5 3,377 Redevelopment increase to estimated available $ 28,455 Multifactor authentication actual $ 2,000 Property & Liability Ins. actual $ (61,445) $ (59,445) F:161 2372 Permissive Health Levy 2372-000-521000-810 Transfer to General and Parks increase to available $ 40,000 Light Maintenance Dist. 2400-410-430263-246 LED Luminaire Upgrade correct carryover $ 2,655 Gas ,rax 2420-421-430234-956 Sidewalk Const. - ADA Comp. correct carryover $ (2,800) 2500 Special Street 2500-421-430240-356 Consultant - Plan Update update actual $ 30,000 2500-421-430240-510 Property and Liability Ins. actual $ 4,260 2500-421-430240-953 Shop complex pavement proj. correct carryover $ (23,522) 2500-421-430244-354 Pavement maintenance correct carryover $ (28,833) $ (18,095) 2953 EPA Brownfields Assessment Grant 2953-480-47021 x-3xx Operations correct carryover $ (41,214) TOTAL SPECIAL REVENUE FUNDS $ (47,067) DEBT SERVICE FUNDS 3185 Airport TIF Debt Service 3185-000-490700-820 Transfer to TIF increas: to estimated available $ 14,500 3500 Debt Revolving Fund 3500-000-510500-820 Transfer transfer to SID 344 S 30,000 3644 SID 344 Debt Service 3644-480-470210-795 Lot SID payments actual $ 122,113 TOTAL DEBT SERVICE FUNDS $ 166,613 ENTERPRISE FUNDS 5210 Water 5210-447-430550-948 Meter replacement correct carryover $ 41,263 5210-447-49020x-6xx Debt service correct projection $ 305,388 5210-447-430550-950 1 st Ave WN Main correct carryover $ (409,787) 5210-447-430550-953 Shop Complex Pavement correct carryover $ (23,622) 5210-447-430550-968 Conrad Dr. correct carryover $ (113,489) 5210-447-430550-939 4 Mi. Transmission Main correct estimate $ 399,062 5210-447-430550-510 Property & Liability Ins. actual $ 3,2.56 $ 202,071 5211 Water Impact Fees 5211-447-430555-953 Section 36 well development correct carryover $ 184,453 5211-447-430555-939 4 Mi. Transmission Main correct carryover $ 123.948 5211-447-430555-825 Admin. Fees - transfer to water fu correction $ 25,000 $ 333,401 A-2 5310 Sewer 5310-454-49020x-6x0 Debt service correct projection $ 666,026 5310-454-430630-957 Westside interceptor proj. correct carryover $ (77,840) 5310-454-430630-953 Shop complex pavement correct carryover $ (23,527) 5310-455-49022*-6** Debt service correct projection $ 225,000 5310-455-430640-920 TWAS roof repl. coi rect carryover $ (1,588) 5310-455-430645-921 Secondary digester lid correct carr),over $ (165,601) 5310-455-430640-356 Site specific sampling correct carryover $ 36,960 5310-455-430640-358 TMDL correct carryover $ 25.000 $ 684,430 5311 Sewer Impact Fees 5311-454-430635-957 Westside interceptor proj. correct carryover $ (18,513) 5311-454-430635-825 Admin. Fees - transfer to sewer fu coirection $ 50.000 $ 31,487 5349 Storm Sewer 5349-453-430246-359 TMDL correct carryover $ 15.000 5349-453-490200-6xx Debt service correct projection $ 175,568 5349-453-430246-955 Sylvan Dr. Ph. 2 correct carryover $ (22,353) 5349-453-430246-952 Storm Drain Correction correct carryover $ 19,323 5349-453-430246-953 Shop Complex Pavement correct carryover $ (21,992) $ 165,546 5348 Storm Sewer Impact Fees 5348-453-430246-825 Admin. Fees - transfer to storm fu correction $ 6.500 5348-453-430248-959 Regional Facilities Design correct carryover $ 278,852 5348-453-430248-960 Stormwater Facility Upsi-re correct carryover $ 30.000 $ 315,352 5510 Solid Waste 5510-460-430845-510 Property & Liability Ins. actual $ 539 5510-460-430840-953 Shop Complex Pavement correct carryover $ (23,527) $ (22,988) TOTAL ENTERPRISE FUNDS $ 1,709,299 INTERNAL SERVICE FUNDS 6030 Information Tech 6030-401-410580-Ixx Personal Services increase appropriation $ 6,061 TOTAL INTERNAL SERVICE FUNDS $ 6,061 TOTAL BUDGET ADJUSTMENTS - 8/19/19 $ 1,856,828 TOTAL PRELIMINARY BUDGET $ 78,781,881 RECAP changes General Fund $ 21,922 On -behalf Payments Special Revenue Funds $ (47,067) Debt Service Funds $ 166,613 Capital Projects $ - Enterprise Funds $ 1,709,299 Internal Service $ 6,061 "total changes $ 1,856,828 FINAL BUDGET $ 80,638,709 OR, GENERAL FUND REVEL LI E ANID SUMMARY FUND: 1000 MILL VALUE $ 41.231 $ 42.868 S 41.794 S 47.126 ACTUAL BUDGET ACTUAL BUDGET FY17/18 FY18/19 FY18/19 FY19/20 GENERAL FUND MILL LEVY 145.20 PROPERTY TAXES: 311100 Real Property Taxes 5,850,674 311105 PILOT payment 16,488 311200 Personal Property 150,876 312000 Penalty & Interest 9,821 146.84 146.84 139.00 6,222,000 6.126,22 3 6.380,000 16,500 16,459 16,500 145,000 155,569 150,000 8,000 9.466 9.000 SUBTOTAL $ 6,02T859 $ 6,391,500 $ 6,307,717 $ 6,555,500 LICENSES & PERMITS: 322101 Alcohol Beverage 33,144 322300 General and occupational 1,355 323012 Planning lees & Sign permits 146,826 323109 Zoning & Site Plan Review Fees 16,477 323200 Parade Permits 1,750 30,000 32,725 33,000 1,700 1,453 1,500 60,000 76,68` 80,000 15,000 21,040 16,000 1,000 150 1,000 Sl BTOTAL $ 199,552 $ 107,700 $ 132,053 $ 131,500 INTERGOVERNMENTAL REVENI E: 335030 MV Tax Ad Valorem 1,860 335076 Gaming Machine Permits 63,300 335110 Live Card Game, keno & bingo 1,550 335230 1413124 ENTITLEMENT 2,798,257 1,500 1,626 400 60,000 60,675 63,000 1,000 1,400 1,400 2,878,523 2.878.523 21983,738 SUBTOTAL $ 2,864,967 $ 2,941,023 $ 2,942,224 $ 3,048,538 CIIARGES FOR SERVICES: 341020 Administrative charges 638,715 628,533 626,185 341021 Grant Admin. (Planning, finance) 59,296 80,000 14,930 341025 City Collect ionslother charges 8,285 5,000 7,346 342010 KPD -Public safety fees 29,679 25,000 30,220 342014 KPD -School Resource Officers 205,557 209,187 209,187 342016 KPD -Regional Training /testing Reimb. 11,900 12,000 2,425 343018 Parking Permits, meters, boot removal 98,194 95,000 93,631 343062 Airport fuel tax 0 6,578 4,127 343063 Airport ground lease 0 14,422 14,423 SUBTOTAL $ 1,051,626 $ 1,075,720 $ 1,002,480 $ 671,704 20,000 5,000 27,000 218.967 14,500 95.000 4,000 14,500 1,070,671 COWL 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 (FY20 MPORS) 362020 MMIA GAS1345 reimbursement 364030 Auction & misc. collections/donations 381050 Close out transfer 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 Parking Total cash available Total General Cash Carryover % Unassigned/Undesignated ACTUAL I BUDGET I ACTUAL BUDGET FY17/18 FY18119 FY18/19 FY19/20 58,524 50,000 55,670 5&000 24,992 20,000 31,180 24,000 360,061 450,000 426,039 450,000 $ 443.577 $ 520,000 $ 512,889 $ 532,000 4,911 20,000 0 54,600 3,000 0 0 3,000 13,018 5,000 31,14 10,000 0 0 30,990 0 901.000 889,000 889,000 925,000 $ 921,929 $ 914,000 $ 951,138 $ 992,600 $ - $ 48,750 $ - $ - $ 32,942 $ 25,000 $ 58,953 $ 45,000 $ 11,542,452 $ 12,023,693 $ 11,907,4.54 $ 12,375,809 $ 2,609,962 $ 2,998,245 $ 2,998,245 $ 3,680,112 $ 149152,414 $ 15,021,938 $ 14,905,699 $ 16,055,921 $ 11,154,169 $ 119851,324 $ 11,225,587 $ 13,832,601 $ 2,658,174 $ 2,400,543 $ 2,849,226 $ 2,108,434 $ 261,906 $ 711,906 $ 711,906 $ 11,906 $ 54,623 $ 34,623 $ 95,438 $ 79,438 $ 23,542 $ 23,542 $ 23,542 $ 23,542 $ 2,998,245 $ 3,170,614 $ 39680,112 $ 29223,320 23.0% 20.0% 23.9% 17.0% B-2 q F'rE'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 5.67 Attorney 4 Municipal Cowl 110 Salaries $ 149,741 $ 137.409 $ 63,087 $ 97,169 S 216,�7 $ 442,839 $ 227,463 114 Comptime Buyback & severance Def. Comp 121 Overtime & Spec. Assign PD 250 500 3,500 153 Health Insurance 23,220 19,916 55,457 20,526 36,791 80,997 38,585 155 Retirement 15,887 10,868 2,558 7,732 17,170 35232 18,048 TOTAL PERSONAL SERVICES - 188,848 168,193 121,102 125,677 271,036 559,068 287,596 210 Supplies/office/comptders'Non-capilal equip 218 3,500 I,001 600 500 300 1,000 2,563 4,500 220 Other supplies, safety equip, ammo 230 Supplies & fuel; chemicals, concession sup 240 Uniforms 312 Postage 18,000 400 320 Printing, advertising, newsletter, books 4,000 3U.) 17.000 2,500 330 Audit, filing fees 20,185 20,000 9,225 600 340 Electricity, natural gas 345 "Telephone, web, cell, radio, security cameras 1,790 480 1,025 1,400 350 Prof. Services/1-eague1911 disp (liidsport/Eagle 590,507 1,000 13,000 4,400 4,500 15,600 6,250 362 Maint. services, building, equip,radios,landscaping 6,600 360 Technology services (court) 40,000 370 Dues & Training, meetings, league meeting 15,000 6, W 31,111 3,200 7,50 1 8,000 10,000 380 Medical services 390 Other Purchased Services 7.500 500 Fixed Charges, Insurance, transfers 1,975,483 SUBTOTAL PURCHASED SERVICES/SUPPLIES 2,618,275 18,190 28,10') 53,836 8,980 13,30) 44.189 72,150 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2020 $ 2,618,275 $ 207,038 $ 196,293 $ 174,938 S 134,657 S 284,33 1 $ 603,256 $ 359,746 2019 BUDGET (info only) $ 904,178 $ 203,360 $ 173,933 $ 170,595 $ 130,248 S 295,161 $ 555.660 $ 366,898 N FTEN appropriated 0.25 Public Works GENERAL FUND APPROPRIATION SUMMARY 1.45 49.75 21.9 3.95 1 Planning Commr nity Facilities Police Fire Department Development 95.00 TOTAL 110 Salaries S 18,839 $ 72,913 S 3,342,467 1,761,328 $ 283,588 $ 67,380 S 6.880,795 114 Comptime Buyback & severance Def Comp - 35,600 18,000 57,078 S 110,678 121 Overtime & Spec. Assign PD 128,000 40,000 S 172,250 153 Health Insurance 3,524 13,628 673,496 303,101 56,122 13,277 S 1,338,643 155 Retirement 1,467 5,544 425,161 228,618 22,556 5,325 S 796,166 TOTAL PERSONAL SERVICES 23,830 92,085 4,604,723 2,351,047 419,344 85,982 S 9,298,532 210 Supplieslotlicelcomputers'Non-cspital equip 218 14,000 41,500 25,500 5,000 1,750 S 101.713 220 Other supplies, safety equip, anuno 12,793 86,410 20,000 S 119,203 230 Supplies & fuel, chemicals, concession sup 3,000 86,000 17,325 400 S 106,725 240 Uniforms 1,500 15,750 S 17,250 312 Postage 500 S 18,900 320 Printing, advertising, newsletici, hooks 5,500 1,450 S 30,750 330 Audit, filing fees 2,000 500 S 52,510 340 Electricity, natural gas 77,000 S 77,000 345 Telephone, web, cell, radio, security cameras 350 400 19,000 6,000 1,000 750 S 32,195 350 Prof. Services/League/91 I disp IKidsporVEagle 2,000 41,500 62.705 20,390 2,000 500 S 764,352 362 Mann. services, building, equilr,radios,larrdscapmg 57,150 65.000 17,000 S 145,750 360 Technology services (court) S 40,000 370 Dues & Training, meetings, League meeting 3,500 63,500 10,000 7,000 6,500 S 171,811 380 Medical services 3,000 27,475 S 30,475 390 Other Purchased Services 2,500 S 10,000 500 Fixed Charges, Insurance, transfers 4,571 3,700 172,018 313,663 401 S 2,469,836 SUBTOTAL PURCHASED SERVICES/SUPPLIES 27,421 194,043 607,133 474,553 17,801 0,500 4,188,470 600 DEBT SERVICE 57,806 S 57,806 940 CAPITALOUTLAI - 211,793 76,000 - S 287,793 DEPARTMENT TOTAL 2020 S 51,251 S 286,128 $ 5,423,649 S 2,959,406 S 437,145 S 96,482 S 13,832,601 2019 BUDGET (info only) $ 49,114 $ 288,050 S 5,124.531 $ 3,113,187 $ 380,074 $ v6,3+1 S 11,851,325 CITY OF K kLISPELL Fund Description 1000 General Fund General Fund- On -behalf payments Special Revenue Funds: 2185 TAX INCREMENT -AIRPORT 2188 TAX INCREMENT-WESTSIDF 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 I'AX 2.121 BaRSAA 2500 SPECIAL STREEf,TSS' 2600 URBAN FORESTRY DISTRICT 2601 DEVELOPER'S TREES 2325 MACI GRANT 2880 CD LOAN REVOLVING 2381 CD LOAN REVOLVING 92 2886 COMMUNITY DEVELOPMENT 2887 RURAL DEVELOPMENT 2888 RURAL DEVELOPMENT #2 2915 STONEGARDEN GRANT 2916 DRUG ENFORCEMENT GRANT 2919 LAW ENF. BLOCK GRANT 2953 BROWNFIELDS ASSESSMENT GRANT 2955 BROWNFIELDS LOAN REVOLVING 2991 TIGER GRANT 2956 FIRE GRANTS 2957 HA7.IVIAT GRANT Total Spacial Revenue Funds 2020 FUND POSITION Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over S 3,680,1 12 $ 12,375,809 S (13,832,601) $ 2,223,320 $ 1,550,000 $ (1,550.000) $ - S 2,608,196 $ 751,041 $ (3,359,237) $ S 19,471 S 1,776,000 $ (1,795,471) S - S 18,667 $ - S (18,392) S 275 S 908,081 $ 1,746,934 S (1,833,985) $ 821,030 S 127,109 $ 1,309,000 $ (1,399,981) $ 36,128 S 1,401 S 63,181 $ (63,900) $ 682 S 687 $ 4,313 S (5,000) $ - S 554 S 8 S - S 562 S 121,693 $ 1,023,025 S (1,020,000) S 124,718 S 1,867,073 $ 708,000 S (1,154,244) S 1,420,829 S 1,119,045 $ 173,000 S (860,000) $ 432,045 S 490,374 $ 418,700 $ (409.475) $ 499,599 S 799,409 S 438,204 $ (718,241) $ 519,372 S 320,331 S 420,000 $ (420,000) S 320,331 S 2,899,910 $ 2,770,500 S (3,255,424) S 2,414,986 S 607,787 $ 599,450 $ (548,246) S 658,991 S 106,370 S - $ (96,703) $ 9,667 S 21,006 S 186,783 S (205.000) $ 2,789 S 260,967 $ 20,880 $ (227,000) $ 54,847 S 266,508 $ 34,041 $ (250,405) $ 50,144 S 332,334 S 68,000 S (26,740) $ 373,594 S 412,420 $ 35,397 $ (422,074) $ 25,743 S 339,061 S 1,000 $ (310,025) $ 30,036 S - S 10,000 $ (10,000) $ - S 11,920 S 95,000 $ (101.602) S 5,318 S - $ 71,000 $ (71.000) S - S 120 $ 226,481 S (226,601) S S 100,500 $ 486,924 S (587,424) $ S - $ 3,803,909 S (3,803909) $ - S 6,003 $ 352,000 $ (352,000) $ 6,003 S 45,368 $ 6,000 $ (18,500) $ 32,868 S 13,812,365 S 17,598,771 $ (23,570,579) $ 7,840,557 C-1 2020 PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue ExpendituresJE-:n:ding Balance/ Beginning Year arry over Debt Service Funds: SID Revolving Fund S 67,615 $ 2,000 $ - $ 69,615 G.O. BOND series 2012 - Refunded Pool & Firehall S 24,959 $ 504,000 S (504,150) $ 24,809 NEW CITY HALL Debt Service S 13,480 $ 90,000 $ (88,3I 5) $ 15,165 SIDEWALK & CURB WARRANTS S 815 S 9,915 $ (9,883) S 847 SIDS S 362,495 $ 340,400 S (477,141) $ 225,754 AIRPOR"1-TIF DEBT SERVICE/Transfer to TIF S 207,919 S 663,500 S (871,419) $ - WESfSIDE TIF DEBTSE.RVICE S 481,012 $ 706,978 $ (364,925) $ 823,065 Total Debt Service funds S 1,158,295 $ 2,316,793 S (2,315,833) $ 1,159,255 Capital Project Funds: 4290 WALK & CURB S - $ 25,000 $ (25,000) S - Total Capital Projects S $ 25.000 $ (25,000) $ - Enterprise Funds: 5210 W An -" R * S 9,586,105 $ 8,142,058 $ (9,577,670) $ 8,990,493 5211 WAFER SYSTEM IMPACT FEES S 1,202,496 S 515,000 $ (1,676,059) $ 41,437 5310 SEWERIWWTP * S 6,504,826 $ 8,417,556 $ (12,814,604) $ 4,772,778 5311 SEWER SYSTEM IMPACT FEES S 3,664,142 $ 1,040,000 $ (1,976.150) $ 2,727,992 5349 STORM SEWER * ., 2,701.592 $ 7,621,868 $ (8,557,652) $ 2,057,230 5348 STORM SEWER SYSTEM IMPACT FEE S 2,094.556 S 145,000 S (1,876,920) $ 362,636 5510 SOLID WASTE * S 1,402,613 S 1,062,600 $ (1,361.303) S 1253,910 Total Enterprise Funds S 27,156,330 S 26,944,082 $ (37,840,358) S 20,206,476 Internal Service Funds: 6030 INFORMATION TECH. FUND * S 275,723 $ 628,631 $ (853,693) $ 60,661 6010CENTRALGARAGE * S 165,506 $ 537,000 S (650,645) $ 51,861 Total Internal Service Funds S 441,229 S 1,165,631 $ (1,504,338) $ 112,522 TOTAL CITY BUDGET $ 46,248,331 $ 61,976,086 $ (80,638,709) $ 31.542,130 * cash adjusted +$3,956,422 for non -cash line items (depreciation/prepaids) Component Units 2701 BUSINESS IMPROVEMENT DISTRICT S 65,994 S 118,461 $ (173,803) $ 10,652 7855 TOL7RISM BID (pass thru fund) S 10,000 $ 658,000 $ (668,000) $ - Total with Component units $ (81,480,512) C-2 . I., A1111111111�EIKUM VW 2019 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. 2019 Total Market Value' ................................................................................................. $ 2,972,358,649 2. 2019 Total Taxable Value .............................................................................................. $ 48,698,439 3. 2019 Taxable Value of Newly Taxable Property........................................................... $ 1,064,361 4. 2019 Taxable Value less incremental Taxable Value ................................................... $ 47,125,814 5. 2019 Taxable Value of Net and Gross Proceed;° (Class 1 and Class 2)............................................................................................. $ 6. TIF Districts Tax increment Current Taxable Base Taxable Incremental District Name Value Value Value KALISPELL 8 1,312,187 453,612 858,575 KALISPELL C 8,542,957 7,932,918 610,039 KALISPELL H 14,967 126 14,841 GLACIER RAIL PARK TED[ 5,409 7,057 - ^ KALISPELL G 89,560 390 89,170 ^ Increment based on the percentage of overall increment for the TIFD Total Incremental Value $ 1,572,625 Preparer Holly Dale Date 7/31/203.9 1Market 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 2019 taxable value of centrally assessed propertl 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 II. Total value exclusive of "newly taxable" property $ 13 $ 0 D-1 Determination of Tax Revenue and Mill Levy Limitations Section 15-10-420, MCA General Fund - including Parks & Recreation FYE June 30, 2020 City of Kalispell auto-Calculatlon (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 17 $ 7,341,628 $ 7,341,628 Add: Current year inflation ad ustment @ 1.02% $ 74,886 Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2 - property, (net and gross proceeds) (f.om Pro �r Year's form Line 20)- (enter as negative) $ Adjusted ad valorem tax revenue $-1,416,613 ENTERING TAXABLE VALUES Enter 'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 $ 48,698,438 $ 48,698.439 Subtract: 'Total Incremental Value' of all tax increment financing districts (TIF Districts) - from Department of Revenue Certifi d Taxable Valuation Information form, line # 6 (enter as negative) $ 1,672,626) $ (1,572.625) Taxable value per mil (after adjustment for removal of TIF per mill incremental district value) $ 47,125.814 Subtract: 'Total Value of Newly Taxable Property'- from Department of Revenue Certified Taxable Valuation Information form, line # 3 (enter as negative) 1 $ 1,064,361 $ (1,064.361) Subtract: 'Taxable Value of Nei and Gross Proceeds, (Class 1 & 2 properties)'- from Department of Revenue Certified Taxable Valuation Information form, line # 5 (enter as negative) $ - Adjusted Taxable value per mi $ 46,061.453 CURRENT YEAR calculated mill levy 161.01 CURRENT YEAR calculated ad valorem tax revenue $ 7,587.727 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 �w If 2.51 Total current year authorized ad valorem tax revenue assessment $ 7,658 416 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.) 161.00 161.00 Total ad valorem tax revenue actually assessed in current year $ 7,5872 RECAPITULATION OF ACTUAL: Ad valorem tax revenue actually assessed $ 7,415,884 Ad valorem tax revenue actually assessed for newly taxable property $ 174.362 Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds) $ - Total ad valorem tax revenue actually assessed in current year $ 7,687,256 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.) 1.51 ❑-2 Mill Levy - 5 year Comparison FV2016 F1'2017 FY2018 FY2019 FY2020 GENERAL FUND 147.70 148.20 145.20 146.84 139.00 PARKS -designated mills 22.40 26.00 24.42 24.42 22.00 170.10 174.20 169.62 171.26 161.00 "Permissive levies: G. O. BONI), series 2012 refunding bonds 12.50 12.50 12.50 11.50 11.00 TOTAL CITY LEVY 182.60 86.70 182.12 18'.76 172.00 Health Ins. levy -premium increases 20.80 23.40 21.80 20.90 19.30 Parks health 2.20 2.60 2.20 2.10 2.00 TOTAL CITY LEVY w/PERMISSIVE 205.60 212.70 206.12 205.76 193.30 "The lec;islature 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 eat'h year depending on the debt sere Le schedule and the value of the mill. Other Government levies: City/County Health Fund 5.74 6.57 5.70 4.90 5.99 (Administered by the County) Business Improvement District Levy (plus assessment at 015isq.fl , plus $100lparcep 37.5 37.5 37.5 37.5 22.5 in Yellow Cells Determination of Permissive (Levy for Group Benefits Section 15-10-420(9), MCA FYE June 30, 2020 City of Kalispell Fiscal Year BASE Year 2000 Budgeting For 2020 Line 1: BASE Year = Total Actual Annual Employer Contribution for Group Benefits in BASE Year Line #2: Budgeting For = Total Budgeted Annual Employer Contribution For Group Benefits $659,062.00 $1,577,672.00 Increase from BASE Year (Decreases will be reported as zero) Stop B: Fiscal Year 2020 2019 Certified Taxable Valuation Taxable Value less Incremental Taxable Value (4) $4T,125,814.00 of General Fund Calculation of: (5) BASE Contribution (6) Increase in Employer Contribution from BASE Year D: Must be (5) BASE Contribution $572,767.55 Actual # of Employees the Local Government Average Monthly Made Employer Employer Contributions to Contribution per Group Benefits on Employee July 1st $395.12 139 $1,088.28 121 $693.16 (18) (6) Increase in Employer Contribution from BASE Year $1,004,804.45 Fund #2372 Permissive Medical Levy Fund 2372 Permissive Levy Fund 2372 Transition clause per L2009 SB 491, Section 4, has expired. Fiscal # of Mills Allowed to Levy Total Generated Tax Year (Not Subject to 15-10420) Value Per Mill Revenue (7) Choice #1 2020 21.32 $47125 81 804 45 PER sec. 4, Ch 412, L.2009 - (1)(b) $1,004, n-4