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I06. Res. 6039, budget Annual AppropriationsCITY OF 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: 2022 Final Budget Appropriation MEETING DATE: August 16, 2021 BACKGROUND: On July 6, 2021, a public hearing was held on the FY2022 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: • $212,522 to fund two additional fire personnel that were originally in the preliminary budget under the SAFER grant; • $180,000 added to contingency to fund two police positions, if COP grant application is unsuccessful; • $750,000 increase to Westside TIF for Trail construction, corresponding increase in revenues due to higher than anticipated TIF valuations. Overall, the final budget amount of $104,326,408 is $365,792 more than the Preliminary Budget of $103,960,616. RECOMMENDATION: It is recommended the City Council approve Resolution 6039, a resolution setting the annual appropriations for the City of Kalispell, Montana, for all funds as set forth in the 2021-2022 Budget adopted by the City Council. FISCAL EFFECTS: $104,326,408 in final budget appropriations. ATTACHMENTS: Resolution 6039, Final Budget Appropriations Final Numbers memo with enclosures Return to: Kalispell City Clerk PO Box 1997 Kalispell, MT 59903 RESOLUTION NO. 6039 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 2021-2022 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: APPROPRIATIONS APPROVED GENERAL FUND $ 14,730,961 SPECIAL REVENUE FUNDS On -behalf Payment -retirement 1,550,000 Tax Increment -Airport 240,459 Tax Increment -Downtown 30,000 Tax Increment-Westside 4,517,503 Parks In Lieu 46,000 Parks & Recreation Fund 2,388,473 Ambulance Fund 1,195,347 Old School Station Tech TIF 68,162 Old School Station Industrial TIF 8,000 Glacier Rail Park TEDD 238,460 Public Safety Impact Fee Fund 1,607,560 Health Insurance -permissive levy 1,211,000 Building Code Enforcement 1,159,693 Light Maintenance District 472,881 Gas Tax 965,824 Bridge and Road Tax (BARSAA) 476,016 Special Street Maintenance 3,369,648 Urban Forestry District 612,224 Developer's Trees 143,236 MACI Grant 242,814 Community Dev. Loan Revolving 227,000 Community Dev. Loan Revolving 92 300,405 Community Development Misc. 828,135 Rural Development Loan Revolving Fund 172,074 Rural Development Loan Revolving Fund 92 310,025 Homeland Security Stonegarden Grant 40,000 Drug Enforcement Grant 105,743 CHRP Grant 179,199 Law Enforcement Block Grant 78,000 Brownfields Assessment Grant 15,484 Brownfields Loan Revolving Fund 586,495 Tiger Grant 2,705,046 Fire Grants Fund 63,300 Hazmat Grant 18,000 Airport Grant 236,712 SAFAR Grant 212,522 DEBT SERVICE FUNDS: G. O. Bond — 2012 Refunding 234,950 Sidewalk & Curb Debt Service 11,422 SID Debt Service 353,473 Westside TIF Debt Service 1,268,775 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 Impound/Storage Facility 250,000 American Recovery Act 5,947,638 ENTERPRISE FUNDS: Water Fund/Impact Fees 18,723,475 Sewer/WWTP Fund/Impact Fees 24,508,789 Storm Sewer/Impact Fees 8,027,737 Solid Waste 1,590,422 INTERNAL SERVICE FUNDS: Information Technology 1,404,655 Central Garage 627,671 TOTAL ALL FUNDS 104,326,408 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 16TH DAY OF AUGUST, 2021. 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 2022 Budget - Final Numbers Memorandum MEETING DATE: August 16, 2021 The City Council approved the Preliminary Budget on June 14, 2021. A public hearing was held on July 61h, 2021. Since that time the budgets have been reworked to reflect the actual costs for fiscal year 2021 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 $270,672. Most of this increase is due to the appropriation of $212,522 to fund two firefighter positions originally budgeted in a SAFER Grant. Another 180,000 has been added to contingency to fund two police officer positions. The new KPD positions are currently in the budget and funded through a COP Grant that is in the application process. Additions and reductions to the preliminary budget are itemized on the 2-page spreadsheet. Most of the changes are changes to fiscal year 2021 carryover amounts. The largest increase is $750,000 in the Westside TIF fund for construction of the Parkline Trail. This increase is the result of new funding available after the preliminary budget was compiled due to higher than anticipated taxable valuation of the TIF. B - Included for your information is the 2-page General Fund Revenue Recap. The recap reflects the actual 2021 revenue and the ending cash carryover balance for 2021 (balanced with the City's General Ledger). The estimates for tax collections for FY22 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 34.9% at year end. General fund actual expenditures were more than $525,000 under budget and actual revenues were over $2.0 million in excess of budget. The FY2022 budget expenditures are higher than the FY2021 budget mainly due to the increases in public safety personnel expenditures (2 firefighters and contingency for 2 police), and capital expenditures (self- contained breathing apparatus). The FY2022 total cash carry over at year end, including designated and assigned, is budgeted to decrease significantly, from 34.9% at the end of fiscal year 2021, to slightly over 19%. 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 2022 is $55,213 a 12% 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 $53,548 (see D-2). The adjusted mill value we had last year was $47,005. 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 152.10 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 14.00 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 reduced by 2.5 mills, from 22.0 mills to 19.5. 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 4.8 to 3.5 mills. There is one year remaining on this debt. The decrease is indicative of the increase in mill value. The Westside TIF incremental value increased by more than 285.0%, more than offsetting the decrease of the prior valuation. The Glacier Rail Park TEDD increased slightly. After many years of stagnant growth, the incremental values of the Old School Station TIF districts increased over 30% combined. BUDGET FY2022 - CHANGES TO PRELIMINARY NUMBERS General Fund FY2022 Additions Preliminary Budget Corrections/deletions Changes and questions: carryover items ORIGINAL PRELIM BUDGET $ 14,460,289 carryovers transfers GENERAL GOVERNMENT 1000-400-510310-513 Liability Insurance to actual $ 81,937 1000-400-510330-517 Property Insurance to actual $ (3,787) 1000-400-510300-000 Contingency increase for COP grant $ 180,000 1000-400-470000-820 Transfer to Westside TIF (trail) $ (100,000) FIRE DEPARTMENT 1000-416-420400-lxx Personal Services (2)additional FTE FF/EMT $ 212,522 1000-416-420400-8xx Transfer to SAFER grant $ (100,000) Total General Fund changes: $ 470,672 $ (200,000) FINAL BUDGET - GENERAL FUND $ 14,730,961 SPECIAL REVENUE FUNDS 2185 Airport TIF 2185-000-430300-840 Redevelopment/Distribution increase to estimated available $ 231,264 2188 Westside TIF 2188-480-470440-930 Tiger Grant Redev. - City Trail increase to estimated available $ 750,000 2230 Ambulance 2230-440-420730-510 Property & Liability Ins. actual $ 291 Building Department 2394-420-420530-510 Property and Liability Ins. actual $ (1,308) Public Safety Impact Fees 2399-413-420140-920 Impound/Storage Facility adjust carryover $ 77,560 2500 Special Street 2500-421-430245-940 Equipment from replacement adjust carryover $ 10,500 2500-421-430240-210 Computer Equip, etc. adjust carryover $ 1,185 2500-421-430240-510 Property and Liability Ins. actual $ (12,344) 2500-421-430244-354 Pavement Maint. adjust carryover $ (428,605) 2500-421-430264-210 Computer Equip, etc. adjust carryover $ 1,185 2500-421-430264-510 Property and Liability Ins. actual $ 180 $ (12,164) $ (415,735) 2600 Forestry 2600-436-460433-510 Property and Liability Ins. actual $ 2,009 2601 Developer's Trees 2601-436-460433-3xx Contract Services adjust to available $ 7,572 BUDGET FY2022 - CHANGES TO PRELIMINARY NUMBERS (cont.) 2953 EPA Brownfields Assessment Grant 2953-480-47021x-3xx Operations adjust carryover 2991 TIGER GRANT 2991-480-470245-790 Redevelopment - Trail adjust carryover TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS WESTSIDE TIF BOND -Debt Svc 3188-000-490700-820 Operating Transfer to TIF increase transfer of available funds TOTAL DEBT SERVICE FUNDS ENTERPRISE FUNDS 5210 Water 5210-447-430550-958 2nd Ave W - 2nd to Center adjust carryover 5210-447-430550-510 Property & Liability Ins. actual 5211 Water Impact Fees 5211-447-430555-939 5211-447-430555-424 5310 Sewer 5310-454-430630-510 5310-454-430630-940 5310-455-430640-510 5311 Sewer Impact Fees 5311-455-430644-929 5348 Storm Impact Fees 5348-453-430248-959 5349 Storm Sewer 5349-453-430246-510 5349-453-430246-970 5349-453-430246-968 5349-453-430247-959 5349-453-430247-968 5349-453-430249-940 5510 Solid Waste 5510-460-430845-510 4 Mi. Transmission Main adjust carryover Meters adjust carryover Property & Liability Ins Machinery & Equip Property & Liability Ins EQ Basin project Reg. Facilities $ (14,032) $ (1,098,863) $ 977,664 $ (1,451,070) $ $ 860,000 $ - $ 860,000 $ (153,007) $ (10,381) $ (10,381) $ (153,007) $ (27,937) actual $ (45,303) adjust carryover $ 1,172 actual $ (668) $ (45,971) $ 1,172 adjust carryover adjust carryover Property & Liability Ins. actual Reg Facilities adjust carryover W. Center - 7th to Meridian adjust carryover Reg Facilities adjust carryover W. Center - 7th to Meridian adjust carryover Machinery and Equip adjust carryover Property & Liability Ins. actual TOTAL ENTERPRISE FUNDS TOTAL BUDGET ADJUSTMENTS - 8/16/21 $ (29,405) $ (7,286) $ (64) $ 120,434 $ (141,008) $ 1,606 $ (11,921) $ 1,231 $ (64) $ (29,658) $ 8,143 $ (48,273) $ (243,201) $ 1,400,063 $(1,694,271) $ 660,000 IN BUDGET FY2022 - CHANGES TO PRELIMINARY NUMBERS (cont.) TOTAL PRELIMINARY BUDGET $ 103,960,616 Carryovers were budgeted for but not spent in the prior fiscal year. These changes amounts are estimated in the preliminary budget and are to be adjusted General Fund $ 270,672 when final amounts are available at fiscal year end. On -behalf Payments Special Revenue Funds $ (473,406) Transfers between funds are expenditures/expenses of the fund making the Debt Service Funds $ 860,000 transfer, and often result in the double posting of an expenditure/expense. Capital Projects $ - Transfers are also estimated in the preliminary budget and may need to Enterprise Funds $ (291,474) be adjusted when final revenue and expenditure/expenses are available at Internal Service $ - fiscal year end. Total changes $ 365,792 FINAL BUDGET $ 104,326,408 GENERAL FUND REVENUE AND SUMMARY B FUND: 1000 MILL VALUE $ 47,126 $ 48,971 $ 48,971 $ 55,213 ACTUAL BUDGET ACTUAL BUDGET FY19/20 FY20/21 FY20/21 FY21/22 GENERAL FUND MILL LEVY 139.00 PROPERTY TAXES: 311100 Real Property Taxes 6,302,871 311105 PILOT payment 18,156 311200 Personal Property 178,334 312000 Penalty & Interest 11,135 139.62 139.62 116.00 6,463,000 6,683,680 6,145,000 18,156 17,774 17,750 200,000 164,568 170,000 9,000 22,010 10,000 SUBTOTAL $ 6,510,496 $ 6,690,156 $ 6,888,032 $ 6,342,750 LICENSES & PERMITS: 322101 Alcohol Beverage 32,963 322300 General and occupational 1,617 323012 Planning fees & Sign permits 104,211 323109 Zoning & Site Plan Review Fees 20,875 323200 Parade Permits 350 33,000 32,899 33,000 1,500 1,770 1,500 60,000 163,514 95,000 15,000 32,766 30,000 1,000 125 500 SUBTOTAL $ 160,016 $ 110,500 $ 231,074 $ 160,000 INTERGOVERNMENTAL REVENUE: 331112 KPD - Safe Street Task Force 0 331990 CARES ACT Funding - PD Grant 18,472 331992 CARES ACT Funding - essential worker reimb. 1,246,097 335030 MV Tax Ad Valorem 1,381 335076 Gaming Machine Permits 59,300 335110 Live Card Game, keno & bingo 1,250 335230 BB 124 ENTITLEMENT 2,983,738 8,000 4,234 0 0 0 0 0 1,774,164 0 1,200 1,316 1,350 60,000 68,400 60,000 1,400 1,650 1,400 3,023,892 3,024,208 3,020,000 SUBTOTAL $ 4,310,238 $ 3,094,492 $ 4,873,972 $ 3,082,750 CHARGES FOR SERVICES: 341020 Administrative charges 672,457 341021 Grant Admin. (Planning, finance) 31,955 341025 City Collections/other charges 7,373 342010 KPD -Public safety fees 29,347 342014 KPD -School Resource Officers 218,961 342016 KPD -Regional Training /testing Reimb. 1,425 343018 Parking Permits, meters, boot removal 87,650 343062 Airport fuel tax 4,064 343063 Airport ground lease 14,855 613,512 612,205 690,000 25,000 30,900 25,000 5,000 5,794 5,000 29,000 25,629 29,000 224,435 224,435 224,435 14,500 800 14,500 95,000 90,690 90,000 4,000 4,842 4,000 14,500 15,301 15,301 SUBTOTAL $ 1,068,087 $ 1,024,947 $ 1,010,596 $ 1 1,097,236 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 hisurance Reimbursements 362020 GASB45 reimb(even yrs)Liab. Retro(f}21) 364030 Auction & misc. collections/donations 381060 Operating transfer 2372-health insurance SUBTOTAL INVESTMENT REVENUE: 371010 Interest Earnings TOTAL GENERAL REVENUE CASH JULY 1 (Includes designated $) OTHER CASH (Deductions)/Additions 12510 Loan repayment -employees 13360 Fire Retro PPD 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 Operating Cash Carryover % Unassigned/Undesignated I ACTUAL I BUDGET ACTUAL I BUDGET FY19/20 FY20/21 FY20/21 FY21/22 41,201 55,000 38,012 45,000 25,825 30,000 25,219 30,000 447,009 450,000 432,227 450,000 $ 514,035 $ 535,000 $ 495,458 $ 525,000 12,580 20,000 37,237 20,000 3,000 78,500 73,623 30,000 1,079 10,000 16,656 10,000 925,000 970,000 970,000 1,100,000 $ 941,659 $ 1,078,500 $ 1,097,516 $ 1,160,000 $ 63,338 $ 36,000 $ 42,865 $ 30,000 $ 13,567,869 $ 12,569,595 $ 14,639,513 $ 12,397,736 $ 3,680,112 $ 4,243,851 $ 4,243,851 $ 5,378,832 $ 17,247,981 $ 16,813,446 $ 18,883,364 $ 17,776,568 $ 13,004,130 $ 14,034,203 $ 13,504,532 $ 14,730,961 $ 4,159,416 $ 2,507,808 $ 5,107,397 $ 2,408,992 $ 11,906 $ 208,906 $ 208,906 $ 550,000 $ 48,987 $ 38,987 $ 38,987 $ 63,073 $ 23,542 $ 23,542 $ 23,542 $ 23,542 $ 4,243,851 $ 2,779,243 $ 5,378,832 $ 3,045,607 30.7% 20.0% 34.9% 19.4% # FTE's appropriated GENERAL FUND APPROPRIATION FTE's 1 2 General City Human Mayor Government Manager Resources Council SUMMARY 1.33 3.2 City Clerk finance 5.67 Attorney 0 4 Municipal Court 110 Salaries $ 171,133 $ 173,487 $ 63,179 $ 114,510 $ 247,730 $ 551,082 $ 264,684 114 Comptime Buyback & severance. Def. Comp. - 130,000 121 Overtime & Spec. Assign PD 250 500 3,500 153 Health Insurance 25,759 24.323 50,123 21,768 40,712 85,995 47,298 155 Retirement 18,227 14.032 2,617 9,323 20,116 44,825 21,480 TOTAL PERSONAL SERVICES - 215,119 211,842 115,919 145,851 309,058 811,902 336,962 210 Supplies/office/computers/Non-capital equip 218 4,000 1,000 900 6,500 800 800 5,700 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 31,280 20,000 7,100 600 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 1,200 480 1,500 1,000 350 Prof. Services/League/911 disp./Kidsport/Eagle 57,350 2,000 5,500 4,750 4,750 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 17,000 33,755 6,200 8,500 8,000 10,000 380 Medical services 390 Other Purchased Services 7,500 500 Fixed Charges, Insurance, transfers 1,507,449 SUBTOTAL PURCHASED SERVICES/SUPPLIES 1,628,179 21,100 39,900 52,855 12,830 14,550 50,200 70,750 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2022 $ 1,628,179 $ 236,219 $ 251,742 $ 168,774 $ 158,681 $ 323,608 $ 862,102 $ 407,712 2021 BUDGET (info Only) $ 2,304,056 $ 218,330 $ 191,552 $ 163,957 $ 143,630 $ 291,684 $ 641,540 $ 376,944 3 GENERAL FUND APPROPRIATION SUMMARY 0 # FTE's appropriated 0.2 1.45 50.75 25.9 3.15 1 99.65 Public Planning Community Works Facilities Police Fire Department Development TOTAL 110 Salaries $ 19,158 $ 72,664 $ 3,685,841 2,221,876 $ 246,016 $ 81,675 $ 7,913,035 114 Comptime Buyback & severance. Def. Comp. - 54,000 18,000 - $ 202,000 121 Overtime & Spec. Assign PD 144,500 40,000 $ 188,750 153 Health Insurance 3,302 15,100 726,735 446,514 46,047 16,790 $ 1,550,466 155 Retirement 1,500 5,849 469,252 292,586 20,021 6,610 $ 926,438 TOTAL PERSONAL SERVICES 23 960 93 613 5080,328 3 018 976 312 084 105 075 $ 10 780 689 210 Supplies/office/computers/Non-capital equip 218 14,500 82,500 26,210 4,000 2,100 $ 153,510 220 Other supplies, safety equip, ammo 13,593 110,100 20,150 $ 143,843 230 Supplies & fuel; chemicals, concession sup 3,000 78,000 17,325 450 $ 98,775 240 Uniforms 1,500 15,750 $ 17,250 312 Postage 300 $ 16,700 320 Printing, advertising, newsletter, books 4,000 1,450 $ 37,950 330 Audit, filing fees 2,500 500 $ 61,980 340 Electricity, natural gas 83,394 $ 83,394 345 Telephone, web, cell, radio, security cameras 850 500 22,000 5,000 1,000 450 $ 33,980 350 Prof. Services/League/911 disp./Kidsport/Eagle 4,500 32,730 41,100 17,460 6,000 250 $ 192,640 362 Maint. services, building, equip,radios,landscaping 34,288 91,500 18,000 $ 150,388 360 Technology services (court) $ 40,000 370 Dues & Training, meetings, League meeting 4,500 74,500 10,000 8,000 5,750 $ 204,705 380 Medical services 3,000 30,800 $ 33,800 390 Other Purchased Services 2,500 $ 10,000 500 Fixed Charges, Insurance, transfers 4,656 3,780 273,558 284,361 139 $ 2,073,943 SUBTOTAL PURCHASED SERVICES/SUPPLIES 32,006 169,785 782,758 446,506 22,089 9,350 3,352,858 600 DEBT SERVICE 51,356 $ 51,356 940 CAPITAL OUTLAY 9,500 30,058 159,000 347,500 - $ 546,058 DEPARTMENT TOTAL 2022 $ 65,466 $ 293,456 $ 6,022,086 $ 3,864,338 $ 334,173 $ 114,425 $ 14,730,961 2021 BUDGET (info Only) $ 53,612 $ 283,854 $ 5,644,635 $ 3,303,798 $ 313,327 $ 103,284 $ 14,034,203 4 I CITY OF KALISPELL Fund Description 1000 General Fund General Fund- On -behalf payments Special Revenue Funds: 2185 TAX INCREMENT -AIRPORT 2180 TAX INCREMENT - DOWNTOWN 2188 TAX INCREMENT-WESTSIDE 2210 PARKS IN LIEU OF 2215 PARKS & RECREATION FUND 2230 AMBULANCE 2310 OLD SCHOOL TECHNOLOGY TIF 2311 OLD SCHOOL INDUSTRIAL TH' 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 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 2974 AIRPORT GRANT 2995 SAFER GRANT Total Special Revenue Funds 2022 FUND POSITION Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 5,378,832 $ 12,397,736 $ (14,730,961) $ 3,045,607 $ 1,550,000 $ (1,550,000) $ - $ 240,459 $ - $ (240,459) $ - $ 26,300 $ 30,050 $ (30,000) $ 26,350 $ 1,189,528 $ 3,328,711 $ (4,517,503) $ 736 $ 46,632 $ - $ (46,000) $ 632 $ 1,228,379 $ 2,046,911 $ (2,388,473) $ 886,817 $ 148,771 $ 1,090,000 $ (1,195,347) $ 43,424 $ 17,193 $ 68,206 $ (68,162) $ 17,237 $ 7,545 $ 4,380 $ (8,000) $ 3,925 $ 84,307 $ 200,100 $ (238,460) $ 45,947 $ 158,186 $ 1,101,986 $ (1,211,000) $ 49,172 $ 2,071,338 $ 1,073,000 $ (1,159,693) $ 1,984,645 $ 1,583,097 $ 280,000 $ (1,607,560) $ 255,537 $ 745,386 $ 429,700 $ (472,881) $ 702,205 $ 1,115,734 $ 441,873 $ (965,824) $ 591,783 $ 391,421 $ 498,750 $ (476,016) $ 414,155 $ 3,378,176 $ 3,100,500 $ (3,369,648) $ 3,109,028 $ 811,774 $ 619,288 $ (612,224) $ 818,838 $ 144,146 $ - $ (143,236) $ 910 $ 21,006 $ 225,228 $ (242,814) $ 3,420 $ 302,656 $ 22,625 $ (227,000) $ 98,281 $ 335,732 $ 33,641 $ (300,405) $ 68,968 $ 646,680 $ 202,000 $ (828,135) $ 20,545 $ 208,848 $ 42,225 $ (172,074) $ 78,999 $ 320,097 $ 500 $ (310,025) $ 10,572 $ - $ 40,000 $ (40,000) $ - $ 12,740 $ 102,301 $ (105,743) $ 9,298 $ - $ 234,399 $ (179,199) $ 55,200 $ 15,156 $ 78,000 $ (78,000) $ 15,156 $ - $ 15,484 $ (15,484) $ - $ 100,500 $ 485,995 $ (586,495) $ $ - $ 2,705,046 $ (2,705,046) $ - $ 7,070 $ 58,300 $ (63,300) $ 2,070 $ 39,881 $ 200 $ (18,000) $ 22,081 $ - $ 236,712 $ (236,712) $ - $ - $ 259,392 $ (212,522) $ 46,870 $ 15,398,738 $ 19,055,503 $ (25,071,440) $ 9,382,801 I 2022 Debt Service Funds: SID Revolving Fund G.O. BOND, series 2012 - Refunded Pool & Firehall SIDEWALK & CURB WARRANTS SIDS WESTSIDE TIF DEBT SERVICE Total Debt Service funds Capital Project Funds: 4170 IMPOUND/STORAGE FACILITY 4290 WALK & CURB 4393 AMERICAN RECOVERY ACT Total Capital Projects Enterprise Funds: 5210 WATER 5211 WATER SYSTEM IMPACT FEES 5310 SEWER/WWTP * 5311 SEWER SYSTEM IMPACT FEES 5349 STORM SEWER * 5348 STORM SEWER SYSTEM IMPACT FEE 5510 SOLID WASTE * Total Enterprise Funds 0 PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 75,700 $ 500 $ - $ 76,200 $ 52,504 $ 182,446 $ (234,950) $ - $ 1,062 $ 11,362 $ (11,422) $ 1,002 $ 186,238 $ 308,000 $ (353,473) $ 140,765 $ 963,227 $ 1,163,478 $ (1,268,775) $ 857,930 $ 1,278,731 $ 1,665,786 $ (1,868,620) $ 1,075,897 $ $ 250,000 $ (250,000) $ $ $ 25,000 $ (25,000) $ $ $ 5,947,638 $ (5,947,638) $ $ $ 6,222,638 $ (6,222,638) $ $ 11,564,333 $ 13,455,500 $ (17,281,069) $ 8,688,764 $ 1,580,211 $ 706,000 $ (1,442,406) $ 843,805 $ 7,943,763 $ 18,618,000 $ (21,568,827) $ 6,742,936 $ 5,532,002 $ 1,421,500 $ (2,939,962) $ 4,013,540 $ 4,179,981 $ 4,669,929 $ (6,349,908) $ 2,860,002 $ 2,115,981 $ 289,000 $ (1,677,829) $ 727,152 $ 1,350,646 $ 1,099,500 $ (1,590,422) $ 1,009,724 $ 34,266,917 $ 40,259,429 $ (52,850,423) $ 24,885,923 Internal Service Funds: 6030 INFORMATION TECH. FUND * $ 290,384 $ 1,395,014 $ (1,404,655) $ 305,743 6010 CENTRAL GARAGE * $ 159,417 $ 780,317 $ (627,671) $ 312,063 Total Internal Service Funds $ 449,801 $ 2,175,331 $ (2,032,326) $ 617,806 TOTAL CITY BUDGET $ 56,773,019 $ 83,326,423 $ (104,326,408) $ 39,008,034 * cash adjusted +$2,835,000 for non -cash line items (depreciation/prepaids) Component Units 2701 BUSINESS IMPROVEMENT DISTRICT $ 77,964 $ 110,855 $ (166,259) 7855 TOURISM BID (pass thru fund) $ 100,000 $ 525,000 $ (625,000) $ Total with Component units $ (105,117,667) 2 MONTANA Department of REVENUE 2021 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. 7-21 1. 2021 Total Market Value' ................................................................................................. $ 3,554,590,262 2. 2021 Total Taxable Value2................................................................................................. $ 57,135,017 3. 2021 Taxable Value of Newly Taxable Property............................................................ $ 1,665,283 4. 2021 Taxable Value less Incremental Taxable Value3................................................... $ 55,213,209 5. 2021 Taxable Value of Net and Gross Proceeds4 (Class 1 and Class 2)............................................................................................. $ - 6. TIF Districts Tax Increment Current Taxable Base Taxable Incremental District Name Value Value Value KALISPELL C 9,153,365 7,932,918 1,220,447 KALISPELL DOWNTOWN 1,977,681 1,665,094 312,587 GLACIER RAIL PARK TED[ 258,951 7,057 251,894 KALISPELL H 15,508 126 15,382 KALISPELL G 121,888 390 121,498 Preparer Holly Dale Total Incremental Value $ 1,921,808 Date 8/2/2021 Market 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 4The taxable value of class 1 and class 2 is included in the taxable value totals For Information Purposes Only 2021 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 $ 16,261 $ 278,740 Note Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday in September, 09/09/2021, or within 30 calendar days after the date on this form 7-11-1025(8), MCA. The county clerk and recorder must provide mill levies for each taxi n urisdiction to the department by the second Monday in September, 09 13/2021, or within 30 calendar days after the date on this form 15-10- 305(1)(a), MCA. 9EPAgrM� Determination of Tax Revenue and Mill Levy Limitations dP =P Section 15-10-420, MCA 0 General Fund 9a o� FYE June 30, 2022 "15TR" City of Kalispell, Montana Auto -Calculation (If completing manually Enter amounts in yellow cells enter amounts as instructed) Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior Year's form Line 17) $ 7,963,709 $ 7,963,709 Add: Current year inflation adjustment @ 0.93% $ 74,062 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 $ 8,037,771 ENTERING TAXABLE VALUES Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 $ 57,135,017 $ 57,135.017 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) $ (1,921,808) $ (1,921.808) Taxable value per mill (after adjustment for removal of TIF per mill incremental district value) $ 55,213.209 Subtract: 'Total Value of Newly Taxable Property'- from Department of Revenue Certified 1 Taxable Valuation Information form, line # 3 (enter as negative) $ (1,665,283) $ (1,665.283) 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 $ 53,547.926 CURRENT YEAR calculated mill levy 150.10 CURRENT YEAR calculated ad valorem tax revenue $ 8,287,503 CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT Enter total number of carry forward mills from prior year (from Prior Year's form Line 22) 2.00 2.00 Total current year authorized mill levy, including Prior Years' carry forward mills 152.10 Total current year authorized ad valorem tax revenue assessment $ 8,397,929 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.) 138.10 138.10 Total ad valorem tax revenue actually assessed in current year $ 7,624,944 RECAPITULATION OF ACTUAL: Ad valorem tax revenue actually assessed $ 7,394,968 Ad valorem tax revenue actually assessed for newly taxable property $ 229,976 Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds) $ Total ad valorem tax revenue actually assessed in current year $ 7,624,944 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.) 14.00 Mill Levy - 5 year Comparison FY2018 FY2019 FY2020 FY2021 FY2022 GENERAL FUND 145.20 146.84 139.00 139.62 116.00 PARKS -designated mills 24.42 24.42 22.00 23.00 22.10 169.62 171.26 161.00 162.62 138.10 -Permissive levies: G. O. BOND, series 2012 refunding bonds 12.50 11.50 11.00 4.80 3.50 TOTAL CITY LEVY 182.12 182.76 172.00 167.42 141.60 Health Ins. levy -premium increases 21.80 20.90 19.30 20.00 17.50 Parks health 2.20 2.10 2.00 2.00 2.00 TOTAL CITY LEVY w/PERMISSIVE 206.12 205.76 193.30 189.42 161.10 "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 5.70 4.90 5.99 5.99 4.99 (Administered by the County) Business Improvement District Levy (plus assessment at .015/sq.ft., plus $100/parcel) 37.5 37.5 22.5 22.5 22.5 D-3 Determination of Permissive Levy for Group Benefits Section 15-10-420(9), MCA FYE June 30, 20XX Entity Name: 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 2022 $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 2022 Year 2021 Certified Taxable Valuation (4) Taxable Value less Incremental Taxable Value $55,213,209.00 of General Fund C: Iculation of: (5) BASE Contribution (6) Increase in Employer Contribution from BASE Year (5) 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 2022 19.70 $559213.21 $1,087,542.71 PER sec. 4, Ch 4129 L.2009 - (1)(b)