H08. Res. 5987, 2021 Budget AppropriationsCITY OF City of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997
KALISPELL Telephone (406) 758-7000 Fax - (406) 758-7758
REPORT TO: Doug Russell, City Manager
FROM: Rick Wills, Finance Director
SUBJECT: 2021 Final Budget Appropriation
MEETING DATE: August 17, 2020
BACKGROUND: On July 6, 2020, a public hearing was held on the FY2021 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 $1,200,000 to fund the construction of the core area trail;
• ($150,000) to address an estimated reduction in funds received thru the Bridge and Road
Safety and Accountability Act (BaRSAA);
• $170,000 for additional fire personnel;
• $90,000 for a FCEDA reimbursement related to the Glacier Rail Park;
• $75,000 to address damage caused to trees by the wind event in the spring 2020.
Overall, the final budget amount of $87,119,570 is $4,565,894 more than the Preliminary Budget
of $82,553,676.
RECOMMENDATION: It is recommended that City Council approve Resolution 5987, a
resolution setting the annual appropriations for the City of Kalispell, Montana, for all funds as
set forth in the 2020-2021 Budget adopted by the City Council.
FISCAL EFFECTS: $87,119,570 in final budget appropriations.
ATTACHMENTS: Resolution 5987, Final Budget Appropriations
Final Numbers memo with enclosures
Return to:
Kalispell City Clerk
PO Box 1997
Kalispell, MT 59903
RESOLUTION NO. 5987
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 2020-2021 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:
APPROVED
APPROPRIATIONS
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
Glacier Rail Park TEDD
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
$ 14,034,203
1,550,000
2,320,077
2,110,474
19,450
1,855,213
1,474,971
88,500
5,000
124,577
867,000
1,068,000
1,164,820
411,039
831,113
450,000
3,235,196
754,857
111,269
242,814
227,000
275,405
328,964
172,074
310,025
Homeland Security Stonegarden Grant
40,000
Drug Enforcement Grant
104,763
Law Enforcement Block Grant
117,580
Brownfields Assessment Grant
116,372
Brownfields Loan Revolving Fund
586,495
Tiger Grant
3,803,909
Fire Grants Fund
357,501
Hazmat Grant
18,000
Airport Grant
236,712
SAFAR Grant
95,200
DEBT SERVICE FUNDS:
G. O. Bond — 2012 Refunding 234,450
City Hall Debt Service 42,561
Sidewalk & Curb Debt Service 11,797
SID Debt Service 422,553
Airport TIF Debt Service 117,959
Westside TIF Debt Service 364,625
CAPITAL PROJECT FUNDS:
Sidewalk & Curb Construction 25,000
Impound/Storage Facility 178,520
ENTERPRISE FUNDS:
Water Fund/Impact Fees 15,719,669
Sewer/WWTP Fund/Impact Fees 17,829,061
Storm Sewer/Impact Fees 9,090,918
Solid Waste 1,760,765
INTERNAL SERVICE FUNDS:
Information Technology 1,228,062
Central Garage 585,057
TOTAL ALL FUNDS $ 87,119,570
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, 2020.
Mark Johnson
Mayor
ATTEST:
Aimee Brunckhorst, CMC
City Clerk
CITYOF City of Kalispell
ALISPELL post Office Box 1997 - Kalispell, Montana 59903-1997
Telephone (406) 758-7000 Fax - (406) 758-7758
REPORT TO: Doug Russell, City Manager
FROM: Rick Wills, Finance Director
SUBJECT: FY 2021 Budget - Final Numbers Memorandum
MEETING DATE: August 17, 2020
The City Council approved the Preliminary Budget on June 15, 2020. A public hearing was held
on July 61h, 2020. Since that time, the budgets have been reworked to reflect the actual costs for
fiscal year 2020 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 expenditure budget total increased
by $1,372,379. The general government budget was increased $1,246,000 to reflect the
availability of funds to transfer for the completion of the Core Area Trail, and another $75,000
was added to contingency and related to the SAFAR grant. The fire department budget was
increased $95,666 for an additional full-time employee. There were other minor changes to the
general fund budget.
Additions and reductions to the preliminary budget are itemized on the 2-page spreadsheet. The
largest reduction of an expense/expenditure is the $150,000 in the Bridge and Road Safety and
Accountability Act (BaRSAA) Fund. Staff based the preliminary budget on anticipated
carryover funding. However, when the final fiscal year 2020 expenditures were calculated, the
carryover changed significantly. The largest increase is a $1,260,193 in the Westside TIF fund.
This increase is the result of new funding available after the preliminary budget was compiled.
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 2020 revenue and the ending cash carryover balance for 2020 (balanced with
the City's General Ledger). The estimates for tax collections for FY21 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 cash carryover has increased to
30.7% at yearend. General fund actual expenditures were more than $800,000 under budget and
actual revenues were almost $1.2 million in excess of budget. The FY2021 budget expenditures
are higher than the FY2020 budget mainly due to the increases in public safety personnel
expenditures. The FY2021 yearend cash carryover is budgeted to decrease significantly
($1,464,608). 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 2021 is
$48,971, 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 $47,005 (see D-2). The adjusted
mill value we had last year was $46,061. 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 164.62 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 2.00 mills authorized, but not budgeted to
be levied, 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 0.7 mills, from 21.3 mills to 22. 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 and D-5).
The levy for the G.O. Bonds was decreased from 11 to 4.8 mills. There are two years remaining
on this debt. The decrease indicates the pool bond originated, and would have been repaid, two
fiscal years before the Fire Station 962 bond. The bonds were refinanced and combined in fiscal
year 2012.
The Airport TIF district sunset on June 30, 2020. The Westside TIF incremental value decreased
by more than 63%, somewhat offsetting the huge increase of the prior valuation. However, the
Glacier Rail Park TEDD increased from negative incremental value to a value of $242,333, the
beneficiary of the Westside TIF decrease. The incremental values of the Old School Station TIF
districts did not change significantly.
BUDGET FY2021 - CHANGES TO PRELIMINARY NUMBERS
all adjustments
General Fund FY2021
Additions
Preliminary Budget
other than
Corrections/deletions
transfrers-c/o carryovers
transfers
Changes and questions:
carryover items
ORIGINAL PRELIM BUDGET
$
12,661,824
GENERAL GOVERNMENT
1000-400-510310-513
Liability Insurance
to actual
$
(30,210)
1000-400-510330-517
Property Insurance
to actual
$
(2,677)
1000-400-510300-000
Contingency
increase for SAFAR grant
$
75,000
1000-400-470000-820
Transfer
$
1,246,000
$
42,113
$
1,246,000
POLICE DEPARTMENT
1000-413-420140-944
Police vehicles
carryover
1000-413-420140-827
Transfer to Drug Fund 2916
correct projection
$
(11,000)
1000-413-420140-829
Transfer to Police grants fund
correct projection
$
(4,000)
$
(15,000)
FIRE DEPARTMENT
1000-416-420400-lxx
Personal Services
additional FTE FF/EMT
$
95,666
PLANNING
1000-420-411020-210
Office supplies - software
ESRI contract
$
3,000
Community Development
1000-480-470210-210
Office supplies - software
ESRI contract
$
600
Total General Fund changes: $ 141,379 $ 1,231,000
FINAL BUDGET - GENERAL FUND
SPECIAL REVENUE FUNDS
2185 Airport TIF
2185-000-430300-840 Redevelopment increase to estimated available $ 43,909 $ 2,240,198
2188 Westside TIF
2188-480-470440-930 Tiger Grant Redev. - City Trail increase to estimated available
2230 Ambulance
2230-440-420730-510
Property & Liability Ins.
actual
2310 Old School Station
2310-480-470210-820
Operating Transfer - Debt Svc
correct projection
2311 Old School Station
2311-480-470210-820
Operating Transfer - Debt Svc
Correct projection
2312 Glacier Rail Park TEDD
2312-480-470210-790
Redevelopment - FCEDA reimb.
new expenditure
Building Department
2394-420-420530-510
Property and Liability Ins.
actual
2394-420-420530-210
Office supplies - software
ESRI contract
2394-420-420530-920
Building improvements
adjust carryover
1
$ 1,260,193 $ 217,732
$ (1,470)
$ (1,436)
$ 2,000
$ 199,190
$ 564 $ 199,190
$ 14,034,203
$ 10,000
$ 3,000
BUDGET FY2021 - CHANGES TO PRELIMINARY NUMBERS (cont.)
all adjustments
other than
transfrers-c/o carryovers transfers
Light Maint.
2400-410-430263-510
Property and Liability Ins.
actual
2400-410-430263-246
LED Lummaire Upgrade
adjust carryover
Gas Tax
2420-421-430234-956
Sidewalk Repl
adjust carryover
2420-421-430234-957
Alley Paving
adjust carryover
BARSAA
2421-421-430240-354
Pavement Maint.
adjust projection
2500 Special Street
$ (229)
$ (569)
$ (2,800)
$ (25,012)
$ (27,812)
$ (150,000)
2500-421-430264-243
Street Signs
flathead electric safety program grant $
2500-421-430240-356
Transportation Plan Update
adjust carryover
2500-421-430240-510
Property and Liability Ins.
actual $
2500-421-430244-354
Pavement Maint.
adjust carryover
2500-421-430264-510
Property and Liability Ins.
actual $
2600 Forestry
2600-436-460433-510
Property and Liability Ins.
actual $
2600-436-460433-354
Contract Services
Tree damage - insurance reimbursement $
2601 Developer's Trees
2601-436-460433-3xx Contract Services adjust projection
2919 YPD Grants
2919-413-420140-218 Justice Assistance Grant FY21 allocation/adjust carryover
2919-413-420140-219 CARES Grant New grant
2886 Community Development
2886-480-470210-815 Transfer to SID 344 debt service correct projection
2886-480-470210-810 Transfer to WS TIE correct projection
2974 Airport MDOT Grant
2974-430-430310-934 capital improvements actual
2953 EPA Brownfields Assessment Grant
2953-480-47021x-3xx Operations correct projection
TOTAL SPECIAL REVENUE FUNDS
12,459
$ (25,000)
(563)
$ (56,609)
(482)
11,414 $ (81,609)
(563)
75,000
74,437
$ 5,182
$ 33,119
$ 38,301
$ (13,000)
$ (34,267)
$ (47,267)
$ 712
$ (72,406)
$ 1,282,481 $ 2,547,130 $ (34,267)
2
BUDGET FY2021 - CHANGES TO PRELIMINARY NUMBERS (cont.)
all adjustments
other than
transfrers-c/o carryovers transfers
DEBT SERVICE FUNDS
3xxx S & C Funds
3612-000-490300-820
Transfer
close- out transfer
2005 Airport TIF Bond -Debt Svc
3185-000-490700-820
Operating Transfer to TIF
correct projection - close fund to of
TOTAL DEBT SERVICE FUNDS
ENTERPRISE FUNDS
5210 Water
5210-447-430550-948
Meter replacement
adjust carryover
5210-447-49020x-6xx
Debt service
correct projection
5210-447-430550-939
4 Mi. Transmission Main
adjust carryover
5210-447-430550-971
loth Ave W & 2nd St W
adjust carryover
5210-447-430550-510
Property & Liability Ins.
actual
5211 Water Impact Fees
5211-447-430555-939
4 Mi. Transmission Main
adjust carryover
5310 Sewer
5310-454-430630-510
Property & Liability Ins.
actual
5310-454-430630-948
R & R Sewer Main
adjust carryover
5310-454-430630-957
Westside interceptor prof.
adjust carryover
5310-455-430640-510
Property & Liability Ins.
actual
5311 Sewer Impact Fees
5311-454-430635-957
Westside interceptor prof.
adjust carryover
5349 Storm Sewer
5349-453-430246-510
Property & Liability Ins.
actual
5348 Storm Sewer Impact Fees
5348-453-430248-959
Regional Facilities Design
adjust carryover
5510 Solid Waste
5510-460-430845-510
Property & Liability Ins.
actual
TOTAL ENTERPRISE FUNDS
$ 50,679
$ (20,478)
$ (620,000)
$ (103,620)
$ (6,020)
$ (26,498) $ (672,941)
$ (50,000)
$ (1,460)
$ (570)
$ (107,056)
$ (1,744)
$ (3,204) $ (107,626)
$ (10,672)
$ (1,583)
$ 72,195
$ 2,557
$ (28,728) $ (769,044)
$ (16)
$ 81,973
3
BUDGET FY2021 - CHANGES TO PRELIMINARY NUMBERS (cont.)
INTERNAL SERVICE FUNDS
6010 Central Garage
6010-410-431330-510 Insurance to actual
all adjustments
other than
transfrers-c/o carryovers
transfers
(6YY)
6030 Information Tech
6030-403-410580-354
Contract services
electrician
S
15,000
6030-403-410580-356
Maint. Contracts
WAF
S
15,000
6030-403-410585-940
Network equipment
switches
S
28,000
6030-403-410585-942
Equipment
servers
S
13,204
6030-403-410585-345
Telephone and Comm.
new phone system
S
40,188
6030-403-410580-510
Insurance
to actual
S
2,877
TOTAL INTERNAL SERVICE FUNDS
TOTAL
PRELIMINARY BUDGET $
changes
General Fund $
On -behalf Payments
Special Revenue Funds $
Debt Service Funds $
Capital Projects $
Enterprise Funds $
Internal Service $
Total changes $
$ (299) $ 114,269
TOTAL BUDGET ADJUSTMENTS - 8/17/20 $ 1,394,833 $1,892,355 $1,278,706
82,553,676 Carryovers were budgeted for but not spent in the prior fiscal year. These
amounts are estimated in the preliminary budget and are to be adjusted
1,372,379 when final amounts are available at fiscal year end.
3,795,344 Transfers between funds are expenditures/expenses of the fund making the
81,973 transfer, and often result in the double posting of an expenditure/expense.
- Transfers are also estimated in the preliminary budget and may need to
(797,772) be adjusted when final revenue and expenditure/expenses are available at
113,970 fiscal year end.
4,565,894
FINAL BUDGET $ 87,119,570
COMPONENT UNIT CHANGES
Business Improvement District #2
2701-490-470330-xxx Redevelopment FY21 Grant
S 20,000
11
GENERAL FUND REVENUE AND SUMMARY
FUND: 1000
MILL VALUE
$
41,794 $
47,126 $
47,126
$
48,971
ACTUAL
BUDGET
ACTUAL
BUDGET
FY18/19
FY19/20
FY19/20
FY20/21
GENERAL FUND
Revenue - Page 2
FINES AND FORFEITURES:
351035 Parking fines
351017 Technology fees
351000 City Court Fines & fees, admin
SUBTOTAL
NHSC. REVENUE:
362015 Insurance Reimbursements
362020 GASB45 reimb(even yrs)Liab. Retro(fy21)
364030 Auction & misc. collections/donations
381050 Close out transfer
381060 Operating transfer 2372-health insurance
SUBTOTAL
INVESTMENT REVENUE:
371010 Interest Earnings
TOTAL GENERAL REVENUE
Relocation loan Cash
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
0
ACTUAL
I BUDGET
I ACTUAL
BUDGET
FY18/19
FY19/20
FY19/20
FY20/21
55,670
58,000
41,201
55,000
31,180
24,000
25,825
30,000
426,039
450,000
447,009
450,000
$ 512,889
$ 532,000
$ 514,035
$ 535,000
0
54,600
12,580
20,000
0
3,000
3,000
78,500
31,148
10,000
1,079
10,000
30,990
0
0
0
889,000
925,000
925,000
970,000
$ 951,138
$ 992,600
$ 941,659
$ 1,078,500
$ 58,953
$ 45,000
$ 63,338
$ 36,000
$ 11,9079454
$ 1293759809
$ 1395679869
$ 1295699595
$ 1499059699
$ 1690559921
$ 17,247,981
$ 16,813,446
$ 1192259587
$ 139832,601
$ 13,004,130
$ 14,034,203
$ 2,849,226
$ 2,108,434
$ 4,159,416
$ 2,507,808
$ 711,906
$ 11,906
$ 11,906
$ 208,906
$ 95,438
$ 79,438
$ 48,987
$ 38,987
$ 23,542
$ 23,542
$ 23,542
$ 23,542
$ 39680,112
$ 2,223,320
$ 4,243,851
$ 297799243
23.9% 17.0% 30.7% 20.0%
GENERAL FUND APPROPRIATION SUMMARY
# FTE's appropriated
FTE's
General
Government
1
City
Manager
1.5
Human
Resources
Mayor
Council
1.33
City Clerk
3.2
Finance
5.67
Attorney
4
Municipal
Court
110 Salaries
$ 155,616
$ 127,530
$ 63,087
$ 101,094 $
217,352 $
476,010
$ 236,239
114 Comptime Buyback & severance. Def Comp.
-
121 Overtime & Spec. Assign PD
250
500
3,500
153 Health Insurance
25,078
23,920
50,783
22,168
42,148
82,216
47,494
155 Retirement
16,536
10,202
2,587
8,138
17,434
38,314
18,961
TOTAL PERSONAL SERVICES
-
197,230
161,652
116,457
131,650
277,434
596,540
306,194
210 Supplies/office/computers/Non-capital equip 218
3,500
1,000
900
6,500
300
800
2,500
4,500
220 Other supplies, safety equip, ammo
230 Supplies & fuel; chemicals, concession sup
240 Uniforms
312 Postage
16,000
400
320 Printing, advertising, newsletter, books
5,500
500
25,000
1,500
330 Audit, filing fees
21,280
20,000
2,000
600
340 Electricity, natural gas
345 Telephone, web, cell, radio, security cameras
1,200
480
1,000
1,000
350 Prof. Services/League/911 disp./Kidsport/Eagle
593,732
1,500
5,500
4,400
4,450
10,000
6,250
362 Maint. services, building, equip,radios,landscaping
6,600
360 Technology services (court)
40,000
370 Dues & Training, meetings, League meeting
18,500
7500
33500
6.200
8,500
6,500
10,000
380 Medical services
390 Other Purchased Services
7,500
500 Fixed Charges, Insurance, transfers
1,657,444
SUBTOTAL PURCHASED SERVICES/SUPPLIES
2,304,056
21,100
29.900
47500
11.980
14 250
45.000
70,750
600 DEBT SERVICE
940 CAPITAL OUTLAY
DEPARTMENT TOTAL 2021
$ 2,304,056
$ 218,330
$ 191,552
$ 163,957
$ 143,630 $
291,684 $
641,540
$ 376,944
2020 BUDGET (info only)
$ 2,618,275
$ 207,038
$ 196,293
$ 174,938
$ 134,657 $
284,336 $
603,256
$ 359,746
3
GENERAL FUND APPROPRIATION SUMMARY
# FTE's appropriated
0.25
1.45
50.75
22.9
3.15
1
96.20
Public
Planning
Community
Works
Facilities
Police
Fire
Department
Development
TOTAL
110 Salaries $
19,689
$ 68,986 $
3,525,589
1,936,014
$ 224,538
$ 71,468
$ 7,223,212
114 Comptime Buyback & severance. Def Comp.
-
51,500
72,361
-
$ 123,861
121 Overtime & Spec. Assign PD
146,000
40,000
$ 190,250
153 Health Insurance
3,806
14,718
744,493
354,288
49,800
16,750
$ 1,477,662
155 Retirement
1,550
5,307
450,297
252,213
18,081
5,716
$ 845,336
TOTAL PERSONAL SERVICES
25 045
89 011
4,917 879
2 654 876
292 419
93 934
$ 9860,321
210 Supplies/office/computers/Non-capital equip218
14,500
67,060
24,500
4,000
2,100
$ 132,160
220 Other supplies, safety equip, ammo
13,593
83,060
20,000
$ 116,653
230 Supplies & fuel; chemicals, concession sup
3,000
88,000
17,325
400
$ 108,725
240 Uniforms
1,500
15,750
$ 17,250
312 Postage
300
$ 16,700
320 Printing, advertising, newsletter, books
5,500
1,450
$ 39,450
330 Audit, filing fees
2,200
500
$ 46,580
340 Electricity, natural gas
77,000
$ 77,000
345 Telephone, web, cell, radio, security cameras
350
400
21,000
6,000
1,000
450
$ 32,880
350 Prof. Services/League/911 disp./Kidsport/Eagle
2,000
41,500
46,400
17,460
5,500
250
$ 738,942
362 Maint. services, building, equip,radios,landscaping
57,150
91,540
18,000
$ 173,290
360 Technology services (court)
$ 40,000
370 Dues & Training, meetings, League meeting
4,500
69,500
10,000
7,500
5,750
$ 187,950
380 Medical services
3,000
29,000
$ 32,000
390 Other Purchased Services
7,500
$ 15,000
500 Fixed Charges, Insurance, transfers
4,217
3,700
167,196
435,275
308
$ 2,268,140
SUBTOTAL PURCHASED SERVICES/SUPPLIES
28,567
194,843
649,756
594,760
20,908
9,350
4,042,720
600 DEBT SERVICE
54,162
$ 54,162
940 CAPITAL OUTLAY
-
77,000
$ 77,000
DEPARTMENT TOTAL 2021
$ 53,612 $
283,854 $
5,644,635 $
3,303,798 $
313,327 $
103,284
$ 14,034,203
2020 BUDGET (info only)
$ 51,251 $
286,128 $
5,423,649 $
2,959,406 $
437,145 $
96,482
$ 13,832,600
11
I
CITY OF KALISPELL
Fund Description
1000 General Fund
General Fund- On -behalf payments
Special Revenue Funds:
2185 TAX INCREMENT -A RPORT
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/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
2919 LAW ENE. BLOCK GRANT
2953 BROWNFIELDS ASSESSMENT GRANT
2955 BROWNFIELDS LOAN REVOLVING
2991 TIGER GRANT
2956 FIRE GRANTS
2957 HAZMAT GRANT
2974 AIRPORT GRANT
2995 SAFAR GRANT
Total Special Revenue Funds
2021 FUND POSITION
Resources
Anticipated
Proposed
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
$ 4,243,851
$
12,569,595
$
(14,034,203) $
2,779,243
$
1,550,000
$
(1,550,000) $
-
$ 2,202,118
$
117,959
$
(2,320,077) $
$ 626,389
$
1,484,085
$
(2,110,474) $
-
$ 19,471
$
-
$
(19,450) $
21
$ 888,472
$
1,832,036
$
(1,855,213) $
865,295
$ 108,450
$
1,421,500
$
(1,474,971) $
54,979
$ 43,719
$
60,224
$
(88,500) $
15,443
$ 3,838
$
3,142
$
(5,000) $
1,980
$ 561
$
187,600
$
(124,577) $
63,584
$ 121,644
$
1,075,359
$
(1,068,000) $
129,003
$ 1,991,612
$
661,000
$
(1,164,820) $
1,487,792
$ 1,314,773
$
173,000
$
(867,000) $
620,773
$ 629,630
$
419,700
$
(411,039) $
638,291
$ 967,757
$
437,200
$
(831,113) $
573,844
$ 165,873
$
315,000
$
(450,000) $
30,873
$ 3,077,434
$
2,894,353
$
(3,235,196) $
2,736,591
$ 774,606
$
682,650
$
(754,857) $
702,399
$ 111,269
$
-
$
(111,269) $
-
$ 21,006
$
225,228
$
(242,814) $
3,420
$ 272,095
$
22,623
$
(227,000) $
67,718
$ 302,066
$
33,641
$
(275,405) $
60,302
$ 372,351
$
14,920
$
(328,964) $
58,307
$ 181,648
$
47,981
$
(172,074) $
57,555
$ 330,081
$
900
$
(310,025) $
20,956
$ -
$
40,000
$
(40,000) $
-
$ 11,854
$
102,301
$
(104,763) $
9,392
$ 14,237
$
113,580
$
(117,580) $
10,237
$ -
$
116,372
$
(116,372) $
-
$ 100,500
$
485,995
$
(586,495) $
$ -
$
3,803,909
$
(3,803,909) $
-
$ 24,933
$
357,501
$
(357,501) $
24,933
$ 45,066
$
2,420
$
(18,000) $
29,486
$ -
$
236,712
$
(236,712) $
-
$ -
$
96,400
$
(95,200) $
1,200
$ 14,723,453
$
17,465,291
$
(23,924,370) $
8,264,374
1
2021
0
PAGE 2 - Fund Position
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
75,196
$
2,000
$
- $
G.O. BOND, series 2012 - Refunded Pool & Firehall
$
36,883
$
232,200
$
(234,450) $
NEW CITY HALL Debt Service
$
15,877
$
26,684
$
(42,561) $
SIDEWALK & CURB WARRANTS
$
858
$
12,001
$
(11,797) $
SIDs
$
182,949
$
427,600
$
(422,553) $
AIRPORT TIE DEBT SERVICE/Transfer to TIF
$
57,276
$
60,683
$
(117,959) $
WESTSIDE TIF DEBT SERVICE
$
820,769
$
514,148
$
(364,625) $
Total Debt Service funds
$
1,189,808
$
1,275,316
$
(1,193,945) $
Capital Project Funds:
4170 IMPOUND/STORAGE FACILITY
$
-
$
178,520
$
(178,520) $
4290 WALK & CURB
$
$
25,000
$
(25,000) $
Total Capital Projects
$
$
203,520
$
(203,520) $
Enterprise Funds:
5210 WATER *
$
10,767,499
$
13,232,443
$
(14,485,169) $
5211 WATER SYSTEM IMPACT FEES
$
1,460,816
$
362,000
$
(1,234,500) $
5310 SEWER/WWTP *
$
6,653,472
$
12,324,943
$
(15,566,612) $
5311 SEWER SYSTEM IMPACT FEES
$
4,564,128
$
700,400
$
(2,262,449) $
5349 STORM SEWER *
$
3,515,560
$
5,641,572
$
(7,204,010) $
5348 STORM SEWER SYSTEM IMPACT FEE
$
2,136,135
$
135,000
$
(1,886,908) $
5510 SOLID WASTE *
$
1,641,189
$
1,073,300
$
(1,760,765) $
Total Enterprise Funds
$
30,738,799
$
33,469,658
$
(44,400,413) $
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
212,088
$
1,078,292
$
(1,228,062) $
6010 CENTRAL GARAGE *
$
103,112
$
581,200
$
(585,057) $
Total Internal Service Funds
$
315,200
$
1,659,492
$
(1,813,119) $
TOTAL CITY BUDGET
$
51,211,111
$
68,192,872
$
(87,119,570) $
* cash adjusted +$3,220,000 for non -cash line
items (depreciation/prepaids)
Component Units
2701 BUSINESS IMPROVEMENT DISTRICT
$
70,988
$
144,348
$
(193,806) $
7855 TOURISM BID (pass thru fund)
$
130,000
$
430,000
$
(560,000) $
Total with Component units
$
(87,873,376)
77,196
34,633
1,062
187,996
970,292
1,271,179
10,464,773
588,316
5,161,803
3,002,079
2,313,122
384,227
1,103,724
23,018,044
72,318
99,255
171,573
35,504,413
21,530
2
MONTANA
RE / 01i
Form AB-72T
Rev. 3-12
2020 Certified Taxable Valuation Information
(15-10-202, MCA)
Flathead County
CITY OF KALISPELL
Certified values are now available online at property.mt.gov/cov
1. 2020 Total Market Value' ................................................................................................. $
3,046,186,429
2. 2020 Total Taxable Valuez................................................................................................. $
49,672,451
3. 2020 Taxable Value of Newly Taxable Property............................................................ $
1,966,751
4. 2020 Taxable Value less Incremental Taxable Value3................................................... $
48,971,275
5. 2020 Taxable Value of Net and Gross Proceeds4
(Class 1 and Class 2)............................................................................................. $
-
6. TIF Districts
Tax Increment Current Taxable Base Taxable Incremental
District Name Valuez Value
Value
KALISPELL C 8,249,751 7,932,918
316,833
KALISPELL H 14,966 126
14,840
KALISPELL DOWNTOWN 1,699,617 1,665,094
34,523
GLACIER RAIL PARK TED[ 249,390 7,057
242,333
KALISPELL G 93,037 390
921647
Total Incremental Value $
701,176
Preparer Holly Dale Date 8/3/2020
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
2020 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 $
II. Total value exclusive of "newly taxable" property $
D-1
��49fPART*R� Determination of Tax Revenue and Mill Levy Limitations
Section 15-10-420, MCA
0 q
General Fund
a FYE June 30, 2021
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 17)
$ 7,587,256 $
7,587,256
Add: Current year inflation adjustment @ 1.05%
$
79,666
Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2
property, (net and gross proceeds) (from Prior Year's form Line 20)- (enter as negative)
$
Adjusted ad valorem tax revenue
$
7,666,922
ENTERING TAXABLE VALUES
Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation
Information form, line # 2
$ 49,672,451 $
49,672.451
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)
$ (701,176) $
(701.176)
Taxable value per mill (after adjustment for removal of TIF per mill incremental district value)
$
48,971.275
Subtract: 'Total Value of Newly Taxable Property' - from Department of Revenue Certified
Taxable Valuation Information form, line # 3 (enter as negative)
$ (1,966,751) $
(1,966.751)
Subtract: 'Taxable Value of Net 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 mill
$
47,004.524
CURRENT YEAR calculated mill levy 163.11
CURRENT YEAR calculated ad valorem tax revenue
$ 7,987,705
CURRENT YEAR AUTHORIZED LEWASSESSMENT
Enter total number of carry forward mills from prior year (from Prior Year's form Line 22)
1.51 1.51
Total current year authorized mill levy, including Prior Years' carry forward mills
164.62
Total current year authorized ad valorem tax revenue assessment
$ 8,061,651
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
permissive mills imposed in the current year.)
162.62 162.62
Total ad valorem tax revenue actually assessed in current year
$ 7,963,709
RECAPITULATION OF ACTUAL:
Ad valorem tax revenue actually assessed
$ 7,643,876
Ad valorem tax revenue actually assessed for newly taxable property
$ 319,833
Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds)
$ -
Total ad valorem tax revenue actually assessed in current year
$ 7,963,709
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.)
2.00
D-2
Mill Levy - 5 year Comparison
FY2017
FY2018
FY2019
FY2020
FY2021
GENERAL FUND
148.20
145.20
146.84
139.00
139.62
PARKS -designated mills
26.00
24.42
24.42
22.00
23.00
174.20
169.62
171.26
161.00
162.62
-Permissive levies:
G. O. BOND, series 2012 refunding bonds
12.50
12.50
11.50
11.00
4.80
Health Ins. levy -premium increases
23.40
21.80
20.90
19.30
20.00
Parrs health
2.60
2.20
2.10
2.00
2.00
TOTAL CITY LEVY w/PERMISSIVE
212.70
206.12
205.76
193.30
189.42
"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
6.57
5.70
4.90
5.99
5.99
(Administered by the County)
Business Improvement District Levy
(plus assessment at.015/sq.ft., plus $100/parcel)
37.5
37.5
37.5
22.5
22.5
D-3
Determination of Permissive Levy for Group Benefits
Section 15-10-420(9), MCA
FYE June 30, 2021
City of Kalispell, Montana
Step A:
Input in Yellow Cells
Line 1 : BASE Year = Total Actual
Actual # of
Annual Employer Contribution for
Employees the
Group Benefits in BASE Year
Local Government
Average Monthly
Made Employer
Line #2 : Budgeting For = Total
Employer
Contributions to
Fiscal
Budgeted Annual Employer
Contribution per
Group Benefits on
Year
Contribution For Group Benefits
Employee
July 1st
(1)
BASE Year
2000
$659,062.00
$395.12
139
(2)
Budgeting For
2021
$1,666,000.00
$1,137.98
122
Increase from BASE Year
(3)
(Decreases will be reported as zero)
$742.86
(17)
Step B:
Fiscal
2021
Year
2020
Certified Taxable Valuation
(4)
Taxable Value less Incremental Taxable Value
$48,971,275.00
of General Fund
p C:
alculation of:
(5) BASE Contribution (5)
(6) Increase in Employer Contribution from BASE Year BASE Contribution
$578,457.29
(6)
Increase in
Employer
Contribution
from BASE Year
$1,087,542.71
Step D: Must be deposited into Fund 2372
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 15-10-420)
Value Per Mill
Revenue
(7)
Choice #1
2021
22.21
$48,971.28
$1,087,542.71
PER sec. 4, Ch 412, L.2009 - (1)(b)