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H05. Res. 6092, 2023 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: Aimee Cooke, Interim Finance Director SUBJECT: 2023 Final Budget Appropriation MEETING DATE: August 15, 2022 BACKGROUND: On July 5, 2022, a public hearing was held on the FY2023 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: • $290,000 increase transfer to Ambulance fund to cover the purchase of an Ambulance, rather than the 5-year loan originally budgeted; • $3,041,957 total increase to American Rescue Plan to match what was awarded in the 2nd round of grants; $1,173,311 increase bonding for IMG Storage Tank & Well Overall, the final budget amount of $115,474,441 is $4,356,970 more than the Preliminary Budget of $111,117,471. RECOMMENDATION: It is recommended the City Council approve Resolution 6092, a resolution setting the annual appropriations for the City of Kalispell, Montana, for all funds as set forth in the 2022-2023 Budget adopted by the City Council. FISCAL EFFECTS: $115,474,441 in final budget appropriations. ATTACHMENTS: Resolution 6092, Final Budget Appropriations Final Numbers memo with enclosures Return to: Kalispell City Clerk PO Box 1997 Kalispell, MT 59903 RESOLUTION NO.6092 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 2022-2023 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 $ 14,646,350 SPECIAL REVENUE FUNDS On -behalf Payment -retirement 1,580,000 Tax Increment -Airport 214,339 Tax Increment -Downtown 441,698 Tax Increment-Westside 375,541 Parks In Lieu 125,704 Parks & Recreation Fund 2,693,057 Ambulance Fund 1,643,100 Old School Station Tech TIF 70,000 Old School Station Industrial TIF 6,000 Glacier Rail Park TEDD 201,242 Public Safety Impact Fee Fund 1,825,000 Health Insurance -permissive levy 1,211,000 Building Code Enforcement 1,389,283 Light Maintenance District 480,174 Gas Tax 1,022,317 Bridge and Road Tax (BARSAA) 542,685 Special Street Maintenance 3,405,573 Urban Forestry District 699,012 Developer's Trees 150,003 MACI Grant 292,481 Community Dev. Loan Revolving 57,500 Community Dev. Loan Revolving 92 50,405 Community Development Misc. - Rural Development Loan Revolving Fund 192,074 Rural Development Loan Revolving Fund 92 299,525 Homeland Security Stonegarden Grant 40,000 Drug Enforcement Grant 106,784 Law Enforcement Block Grant 93,446 Samaritan House Grant 30,000 Brownfields Assessment Grant 30,189 Brownfields Loan Revolving Fund 586,495 Fire Grants Fund 63,300 Hazmat Grant 18,000 Hazmat Team Sustainment Grant 37,381 Airport Grant 394,187 DEBT SERVICE FUNDS: G. O. Bond — 2012 Refunding 23,730 Sidewalk & Curb Debt Service 9,406 SID Debt Service 315,125 Westside TIF Debt Service 967,725 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 Impound/Storage Facility 430,000 Fire Pumper 760,000 American Rescue Plan 6,094,354 ENTERPRISE FUNDS: Water Fund/Impact Fees 29,255,678 Sewer/WWTP Fund/Impact Fees 24,445,251 Storm Sewer/Impact Fees 3,962,479 Solid Waste 2,361,735 American Rescue Plan 9,501,988 INTERNAL SERVICE FUNDS: Information Technology 1,691,868 Central Garage 616,257 TOTAL ALL FUNDS 115,474,441 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 15TH DAY OF AUGUST, 2022. 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: Aimee Cooke, Interim Finance Director SUBJECT: FY 2023 Budget - Final Numbers Memorandum MEETING DATE: August 15, 2022 The City Council approved the Preliminary Budget on June 20, 2022. A public hearing was held on July 51h, 2022. Since that time the budgets have been reworked to reflect the actual costs for fiscal year 2022 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 $470,281. Most of this increase is due to the appropriation of a $290,000 transfer to the Ambulance fund for the purchase of an Ambulance. The Ambulance purchase is currently in the preliminary budget and funded thru a 5-year loan. An additional $80,000 has been added to the Fire fund for the purchase of turnouts (protective firefighting uniforms), as well as $30,000 to the Police fund for the replacement of a police detective's vehicle and $20,000 to fund the acquisition and training of a new K9 unit. Additions and reductions to the preliminary budget are itemized on the 2-page spreadsheet. Most of the changes are changes to fiscal year 2022 carryover amounts. The largest increase is $3,041,951 in the American Rescue Plan fund to match what was awarded in the 2nd round of grant applications after the preliminary budget was compiled. Most of the other reductions and increases are projects adjusted 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 2022 revenue and the ending cash carryover balance for 2022 (balanced with the City's General Ledger). The estimates for tax collections for FY23 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 27.7% at year end. General fund actual expenditures were more than $900,000 under budget and actual revenues were over $100,000 in excess of budget. The FY2023 budget expenditures are higher than the FY2022 budget mainly due to the increases in public safety expenditures, including the increased transfer to the Ambulance fund. The FY2022 total cash carry over at year end, including designated and assigned, is budgeted to decrease, from 27.7% at the end of fiscal year 2022, 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 2023 is $56,619 a 2% 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 $54,715 (see D-2). The adjusted mill value we had last year was $53,547. 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 155.43 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 10.00 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 .65 mills, from 19.5 mills to 20.15. 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 Westside TIF incremental value increased by more than 38%. The Glacier Rail Park TEDD decreased about 3%. The incremental values of the Old School Station TIF districts did not change significantly. BUDGET FY2023 - CHANGES TO PRELIMINARY NUMBERS General Fund FY2023 Additions Preliminary Budget Corrections/deletions Changes and questions: carryover items ORIGINAL PRELIM BUDGET $ 14,176,069 carryovers transfers GENERAL GOVERNMENT 1000-400-510310-513 Liability Insurance to actual $ 33,664 1000-400-510330-517 Property Insurance to actual $ 3,813 $ 37,477 POLICE DEPARTMENT 1000-413-420140-358 Shelter/Animal: Vet Treatment increase for k9 animal $ 20,000 1000-413-420140-944 Vehicles increase for vehicle purchase $ 30,000 $ 50,000 FIRE DEPARTMENT 1000-416-420400-366 Building Maintenance increase for dorm project $ 8,500 1000-416-420400-221 Safety Equipment/tools/uniforms increase for turnouts $ 80,000 1000-416-420400-820 transfer to Ambulance increase for ambulance purchase $ 290,000 1000-416-420400-940 Capital Equipment carryover $ 4,304 $ 88,500 $ 4,304 2180 Downtown TIF 2180-480-470230-840 2185 Airport TIF 2188-480-470440-930 2230 Ambulance 2230-440-420730-510 Building Department 2394-420-420530-510 2394-420-420530-944 Light Maintenance 2400-410-430263-510 Gas Tax 2420-421-430234-956 2420-421-430234-957 2500 Special Street 2500-421-430244-354 2500-421-430245-940 2500-421-430240-510 Total General Fund changes: $ 175,977 $ 4,304 $ 290,000 FINAL BUDGET - GENERAL FUND $ 14,646,350 SPECIAL REVENUE FUNDS Redevelopment Activity increase to estimated available $ 90,000 Redevelopment carryover $ 214,339 Property & Liability Ins. actual $ 855 Property and Liability Ins. actual Equipment - Vehicle Replc carryover Property and Liability Ins. actual $ 2,588 $ 37,500 $ 2,588 $ 37,500 $ 245 Sidewalk Construction adjust carryover $ (4,200) Alley Paving adjust carryover $ (20,416) $ - $ (24,616) Pavement Maintenance adjust carryover $ 67,399 Machinery & Equip adjust carryover $ (89,677) Property and Liability Ins. actual $ 12,588 1 BUDGET FY2023 - CHANGES TO PRELIMINARY NUMBERS (cont.) 2500-421-430240-6** Debt Service Principle & Interest Fy22 Boi loan for Loader - 1/2 pmt $ 26,938 2500-421-430264-510 Property and Liability Ins. actual $ 283 2600 Forestry 2600-436-460433-510 Property and Liability Ins. actual 2601 Developer's Trees 2601-436-460433-3xx Contract Services adjust to available 2953 EPA BrownSelds Assessment Grant 2953-480-47021x-3xx Operations adjust to available TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS 3188-000-490710-630 Fiscal Agent Fees increase to cover fee increase TOTAL DEBT SERVICE FUNDS CAPITAL PROJECT FUNDS 4393 American Rescue Plan 4393-410-430550-951 Downtown wtr/swr main proj adjust to actual TOTAL CAPITAL PROJECT FUNDS ENTERPRISE FUNDS 5210 Water 5210-447-430550-355 5210-447-430550-925 5210-447-430550-935 5210-447-430550-940 5210-447-430550-954 5210-447-430550-954 5210-447-430550-958 5210-447-430550-969 5210-447-430560-210 5210-447-430550-510 5211 Water Impact Fees 5211-447-430555-954 5310 Sewer 5310-454-430630-510 5310-454-430620-215 Noffsinger Transmission Assmnt carryover N. Main Wee- Noffsinger Replc adjust carryover Meter System Replacement adjust carryover Machinery & Equip adjust carryover IMG Storage Tank & Well adjust carryover IMG Storage Tank & Well (bonded increase to cover cost 2nd Ave. W RR - center to 2nd st carryover Lower Zone Reservoirs Roof replc adjust carryover Supplies/Computer carryover - billing clerk printer Property & Liability Ins. actual Design Property & Liability Ins. Supplies/Computer Design - Elevated Storage Tank & Wells actual carryover - billing clerk printer $ 39,809 $ (22,278) $ (298) $ (4,731) $ (13,197) $ 115,271 $ 204,945 $ $ 100 $ 100 $ - $ $ (138,606) $ (138,606) $ 40,872 $ (483,032) $ 20,906 $ (7,200) $ (12,552) $ 1,173,311 $ 13,216 $ (93,964) S 2,500 $ 7,039 $ 1,180,350 $ (519,254) $ (359,412) $ (359,412) $ 4,889 $ 2,500 2 BUDGET FY2023 - CHANGES TO PRELIMINARY NUMBERS (cont.) 5310-454-430630-922 L.S. #9 Improvements carryover 5310-454-430630-954 Main Replcmnt - 1st & 2nd Ave 0 adjust carryover 5310-454-430630-958 Design-L.S. #3 Improvements adjust carryover 5310-455-430645-922 Fermenter Reconstruction adjust carryover 5310-455-430640-510 Property & Liability Ins. actual 5311 Sewer Impact Fees 5311-454-430635-958 Design - L.S. #3 Improvements adjust carryover 5311-455-430644-922 Construct New EQ Basin adjust carryover 5349 Storm Sewer 5349-453-430246-510 5349-453-430247-969 5349-453-430249-940 5510 Solid Waste 5510-460-430845-510 5510-460-430840-944 5720 American Rescue Plan 5720-410-430550-922 5720-410-430550-925 5720-410-430550-950 5720-410-430550-954 6010 Central Garage 6010-410-431330-510 6030 Information Tech 6030-403-410580-373 6030-403-410580-354 6030-403-410580-215 6030-403-410583-218 6030-403-410588-940 6030-403-410585-345 6030-403-410580-353 6030-403-410580-510 Property & Liability Ins. Stromwtr Quality Treatment Machinery and Equip Property & Liability Ins. Machinery & Equipment $ 217,168 $ 122,505 $ (14,284) $ (58,445) $ 19,333 $ 24,222 $ 269,444 $ (14,284) $ (115,993) $ (130,277) actual $ 840 adjust carryover $ (50,715) adjust carryover $ (7,200) $ 840 $ (57,915) actual adjust carryover WWTP - Fermenter Rehab adjust to match actual / awarded Water - Noffsinger water source adjust to match actual / awarded WWTP- Inf. Pipe/Div. Structure adjust to match actual / awarded Sewer main replacement adjust to match actual / awarded TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS Insurance to actual Training carryover Contract services av room Office Supplies, Ship & Recycle carryover AV Equipment & Programming carryover Switches carryover Telephone and Comm. new phone system carryover Laserfiche carryover Insurance to actual TOTAL INTERNAL SERVICE FUNDS TOTAL BUDGET ADJUSTMENTS - 8/15/22 $ (8,639) $ (7,200) $ (8,639) $ (7,200) $ 1,000,000 $ 1,000,000 $ 347,957 $ 694,000 $ 3,041,957 $ 4,238,730 $ (804,614) $ (172) $ 2,200 $ 42,000 $ 2,300 $ 99,269 $ 50,000 $ 68,045 $ 6,000 $ 1,221 $ 43,221 $ 227,814 $ 43,049 $ 227,814 $ 4,434,521 $ (367,551) $ 290,000 3 BUDGET FY2023 - CHANGES TO PRELIMINARY NUMBERS (cont.) TOTAL PRELIMINARY BUDGET $ 111,117,471 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 $ 470,281 when final amounts are available at fiscal year end. On -behalf Payments Special Revenue Funds $ 320,216 Transfers between funds are expenditures/expenses of the fund making the Debt Service Funds $ 100 transfer, and often result in the double posting of an expenditure/expense. Capital Projects $ (138,606) Transfers are also estimated in the preliminary budget and may need to Enterprise Funds $ 3,434,116 be adjusted when final revenue and expenditure/expenses are available at Internal Service $ 270,863 fiscal year end. Total changes $ 4,356,970 FINAL BUDGET $ 115,474,441 4 GENERAL FUND REVENUE AND SUMMARY B FUND: 1000 MILL VALUE S 48971 S 55.213 5 55.213 $ 56.619 ACTUAL I BUDGET ACTUAL I BUDGET I FY20/21 FY21/22 FY21/22 FY22/23 GENERAL FUND MILL LEVY 139.62 116.00 116.00 123.43 PROPERTY TAXES: 311100 Real Property Taxes 6,683,680 6,145,000 6,278,548 6,800,000 311105 PILOT payment 17,774 17,750 0 0 311200 Personal Property 164,568 170,000 154,481 180,000 312000 Penalty & Interest 22,010 10,000 15,819 10,000 SUBTOTAL $ 6,888,032 $ 6,342,750 $ 6,448,848 $ 6,990,000 LICENSES & PERMITS: 322101 Alcohol Beverage 32,899 33,000 34,894 33,000 322300 General and occupational 1,770 1,500 487 1,500 323012 Planning fees & Sign permits 163,514 95,000 172,522 100,000 323109 Zoning & Site Plan Review Fees 32,766 30,000 16,748 30,000 323200 Parade Permits 125 500 350 500 SUBTOTAL $ 231,074 $ 160,000 $ 225,001 $ 165,000 INTERGOVERNMENTAL REVENUE: 331112 KPD - Safe Street Task Force 4,234 0 3,536 8,000 331992 CARES ACT Funding - essential worker reimb. 1,774,164 0 0 0 335030 MV Tax Ad Valorem 1,316 1,350 1,128 1,128 335076 Gaming Machine Permits 68,400 60,000 58,525 60,000 335110 Live Card Game, keno & bingo 1,650 1,400 2,200 1,650 335230 BB 124 ENTITLEMENT 3,024,208 3,020,000 3,029,413 3,186,286 SUBTOTAL $ 4,873,972 $ 3,082,750 $ 3,094,802 $ 3,257,064 CHARGES FOR SERVICES: 341020 Administrative charges 612,205 690,000 688,468 700,531 341021 Grant Admin. (Planning, finance) 30,900 25,000 44,354 30,000 341025 City Collections/other charges 5,794 5,000 9,613 5,000 342010 KPD -Public safety fees 25,629 29,000 31,759 29,000 342014 KPD -School Resource Officers 224,435 224,435 230,045 258,836 342016 KPD -Regional Training /testing Reimb. 800 14,500 3,399 14,500 343018 Parking Permits, meters, boot removal 90,690 90,000 91,992 90,000 343062 Airport fuel tax 4,842 4,000 4,346 4,000 343063 Airport ground lease 15,301 15,301 13,259 13,259 SUBTOTAL $ 1,010,596 $ 1,097,236 $ 1,117,235 $ 1,145,126 con't. GENERAL FUND Revenue - Page 2 FINES AND FORFEITURES: 351035 Parking fines 351017 Technology fees 351000 City Court Fines & fees, admin SUBTOTAL MISC. REVENUE: 362015 Insurance Reimbursements 362020 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 $) 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 FY20/21 FY21/22 FY21/22 FY22/23 38,012 45,000 43,157 40,000 25,219 30,000 18,184 25,000 432,227 450,000 355,817 430,000 $ 495,458 $ 525,000 $ 417,158 $ 495,000 37,237 20,000 570 20,000 73,623 30,000 43,436 20,000 16,656 10,000 856 10,000 970,000 1,100,000 1,100,000 1,100,000 $ 1,097,516 $ 1,160,000 $ 1,144,862 $ 1,150,000 $ 42,865 $ 30,000 $ 67,453 $ 30,000 $ 14,639,513 $ 12,397,736 $ 12,515,359 $ 13,232,190 $ 4,243,851 $ 5,378,832 $ 5,3789832 $ 4,103,307 $ 18,883,364 $ 17,776,568 $ 17,894,191 $ 17,335,497 $ 13,504,532 $ 14,730,961 $ 13,790,884 $ 14,646,350 $ 5,107,397 $ 2,408,992 $ 3,466,692 $ 2,612,532 $ 208,906 $ 550,000 $ 550,000 $ $ 38,987 $ 63,073 $ 63,073 $ 53,073 $ 23,542 $ 23,542 $ 23,542 $ 23,542 $ 5,378,832 $ 3,045,607 $ 4,103,307 $ 2,689,147 34.9% 19.4% 27.7% 19.7% GENERAL FUND APPROPRIATION SUMMARY # FTE's appropriated FTE's General Government 1 City Manager 2 Human Resources Mayor Council 1.33 City Clerk 3.2 Finance 5.67 Attorney 4 Municipal Court 110 Salaries $ 175,140 $ 179,526 $ 63,179 $ 118,593 $ 297,596 $ 535,511 $ 274,694 114 Comptime Buyback & severance. Def. Comp. - 135,000 121 Overtime & Spec. Assign PD 250 500 3,500 153 Health Insurance 25,228 22,403 45,560 16,567 41,548 92,560 46,393 155 Retirement 18,663 14,749 2,647 9,764 21,402 44,037 22,546 TOTAL PERSONAL SERVICES - 219,031 216,678 111,386 145,174 361,046 807,108 347,133 210 Supplies/office/computers/Non-capital equip 218 4,500 1,000 1,500 6,500 600 1,500 6,000 4,500 220 Other supplies, safety equip, ammo 230 Supplies & fuel; chemicals, concession sup 240 Uniforms 312 Postage 17,500 400 320 Printing, advertising, newsletter, books 5,500 500 20,000 1,500 330 Audit, filing fees 24,030 24,000 1,500 500 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 1,200 625 480 1,000 1,000 350 Prof. Services/League/911 disp./Kidsport/Fagle 41,550 2,500 5,500 4,750 5,250 10,000 7,000 362 Maint. services, budding, equip,radios,landscaping 6,600 360 Technology services (court) 40,000 370 Dues & Training, meetings, League meeting 18,500 17,000 47,500 6,200 12,000 8,000 10,000 380 Medical services 390 Other Purchased Services 10,000 500 Fixed Charges, Insurance, transfers 483,655 SUBTOTAL PURCHASED SERVICES/SUPPLIES 583,335 21,100 45,625 61,000 12,530 19,250 45,000 74,000 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2023 $ 583,335 $ 240,131 $ 262,303 $ 172,386 $ 157,704 $ 380,296 $ 852,108 $ 421,133 2022 BUDGET (info only) $ 1,628,179 $ 236,219 $ 251,742 $ 168,774 $ 158,681 $ 323,608 $ 862,102 $ 407,712 3 GENERAL FUND APPROPRIATION SUMMARY # FTE's appropriated 0.25 1.45 53 25.9 3.15 0.6 101.55 Public Planning Community Works Facilities Police Fire Department Development TOTAL 110 Salaries $ 25,394 $ 74,374 $ 3,837,018 2,392,124 $ 256,086 $ 52,217 $ 8,281,452 114 Comptime Buyback & severance. Def. Comp. - 60,050 33,000 - $ 228,050 121 Overtime & Spec. Assign PD 145,000 60,000 $ 209,250 153 Health Insurance 3,630 14,563 745,879 412,311 39,815 9,857 $ 1,516,314 155 Retirement 2,055 6,055 489,614 333,445 21,079 4,271 $ 990,327 TOTAL PERSONAL SERVICES 31,079 94,992 5,277,561 3,230,880 316,980 66,345 $ 11,225,393 210 Supplies/office/computers/Non-capital equip 218 19,000 50,060 27,680 4,000 2,200 $ 129,040 220 Other supplies, safety equip, ammo 12,500 102,400 100,575 $ 215,475 230 Supplies & fuel; chemicals, concession sup 4,500 88,000 20,800 500 $ 113,800 240 Uniforms 1,500 17,325 $ 18,825 312 Postage 300 $ 18,200 320 Printing, advertising, newsletter, books 4,500 1,450 $ 33,450 330 Audit, filing fees 2,500 500 $ 53,030 340 Electricity, natural gas 85,000 $ 85,000 345 Telephone, web, cell, radio, security cameras 900 500 23,000 5,500 1,000 450 $ 35,655 350 Prof. Services/League/911 disp./Kidsport/Fagle 8,000 33,077 113,720 68,250 6,000 250 $ 305,847 362 Maint. services, budding, equip,radios,landscaping 39,200 93,600 37,500 $ 176,900 360 Technology services (court) $ 40,000 370 Dues & Training, meetings, League meeting 5,000 79,950 20,000 8,000 5,750 $ 237,900 380 Medical services 3,000 31,000 $ 34,000 390 Other Purchased Services 3,254 $ 13,254 500 Fixed Charges, Insurance, transfers 4,327 3,780 160,622 914,226 81 $ 1,566,691 SUBTOTAL PURCHASED SERVICES/SUPPLIES 41,727 175,557 722,106 1,244,306 22,081 9,450 3,077,067 600 DEBT SERVICE 76,586 $ 76,586 940 CAPITAL OUTLAY - 73,000 160,000 34,304 - $ 267,304 DEPARTMENT TOTAL 2023 $ 72,806 $ 343,549 $ 6,159,667 $ 4,586,076 $ 339,061 $ 75,795 $ 14,646,350 2022 BUDGET (info only) $ 65,466 $ 293,456 $ 6,022,086 $ 3,864,338 $ 334,173 $ 114,425 $ 14,730,961 n CITY OF KALISPELL Fund Description 1000 General Fund General Fund- On -behalf payments Special Revenue Funds: 2180 TAX INCREMENT - DOWNTOWN 2185 TAX INCREMENT - AIRPORT 2188 TAX INCREMENT-WESTSIDE 2210 PARKS IN LIEU OF 2215 PARKS & RECREATION FUND 2230 AMBULANCE 2310 OLD SCHOOL TECHNOLOGY TIF 2311 OLD SCHOOL INDUSTRIAL TIF 2312 GLACIER RAIL PARK TEDD 2372 HEALTH -PERMISSIVE LEVY 2394 BUILDING CODE ENFORCEMENT 2399 IMPACT FEE FUND 2400 LIGHT MAINTENANCE 2420 GAS TAX 2421 BaRSAA 2500 SPECIAL STREET/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 2945 SAMARITAN HOUSE GRANT 2953 BROWNFIELDS ASSESSMENT GRANT 2955 BROWNFIELDS LOAN REVOLVING 2956 FIRE GRANTS 2957 HAZMAT GRANT 2958 HAZMAT TEAM SUSTAINMENT GRANT 2974 AIRPORT GRANT Total Special Revenue Funds 2023 FUND POSITION Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 4,103,307 $ 13,232,190 $ (14,646,350) $ 2,689,147 $ 1,580,000 $ (1,580,000) $ - $ 252,197 $ 216,428 $ (441,698) $ 26,927 $ 214,339 $ - $ (214,339) $ - $ 249,004 $ 635,776 $ (375,541) $ 509,239 $ 126,516 $ 200 $ (125,704) $ 1,012 $ 1,456,166 $ 2,328,452 $ (2,693,057) $ 1,091,561 $ 30,354 $ 1,630,000 $ (1,643,100) $ 17,254 $ 24,440 $ 68,131 $ (70,000) $ 22,571 $ 5,182 $ 4,130 $ (6,000) $ 3,312 $ 27,101 $ 190,200 $ (201,242) $ 16,059 $ 55,822 $ 1,170,036 $ (1,211,000) $ 14,858 $ 2,806,504 $ 1,366,500 $ (1,389,283) $ 2,783,721 $ 2,035,369 $ 278,500 $ (1,825,000) $ 488,869 $ 874,583 $ 440,298 $ (480,174) $ 834,707 $ 1,115,180 $ 446,842 $ (1,022,317) $ 539,705 $ 542,684 $ 630,000 $ (542,685) $ 629,999 $ 3,603,499 $ 3,142,000 $ (3,405,573) $ 3,339,926 $ 916,703 $ 723,861 $ (699,012) $ 941,552 $ 150,003 $ - $ (150,003) $ - $ 21,006 $ 272,729 $ (292,481) $ 1,254 $ 120,532 $ 20,254 $ (57,500) $ 83,286 $ 67,983 $ 33,041 $ (50,405) $ 50,619 $ 269,587 $ 4,000 $ - $ 273,587 $ 228,099 $ 38,720 $ (192,074) $ 74,745 $ 309,884 $ 400 $ (299,525) $ 10,759 $ - $ 40,000 $ (40,000) $ - $ 21,174 $ 104,371 $ (106,784) $ 18,761 $ 29,094 $ 83,500 $ (93,446) $ 19,148 $ - $ 30,000 $ (30,000) $ - $ 27,596 $ 2,593 $ (30,189) $ $ 100,500 $ 485,995 $ (586,495) $ - $ 6,369 $ 58,300 $ (63,300) $ 1,369 $ 43,876 $ 100 $ (18,000) $ 25,976 $ - $ 37,381 $ (37,381) $ - $ - $ 394,187 $ (394,187) $ - $ 15,731,346 $ 14,876,925 $ (18,787,495) $ 11,820,776 I 2023 Debt Service Funds: SIT) 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: 4150 FIRE PUMPER 4170 IMPOUND/STORAGE FACILITY 4290 WALK & CURB 4393 AMERICAN RESCUE PLAN 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 * 5720 AMERICAN RESCUE PLAN Total Enterprise Funds Internal Service Funds: 6030 INFORMATION TECH. FUND 6010 CENTRAL GARAGE * PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 77,826 $ 1,000 $ - $ 78,826 $ 8,480 $ 15,250 $ (23,730) $ - $ 952 $ 9,495 $ (9,406) $ 1,041 $ 169,291 $ 296,000 $ (315,125) $ 150,166 $ 834,110 $ 143,928 $ (967,725) $ 10,313 $ 1,090,659 $ 465,673 $ (1,315,986) $ 240,346 $ - $ 760,000 $ (760,000) $ - $ $ 430,000 $ (430,000) $ $ $ 25,000 $ (25,000) $ $ 6,094,354 $ - $ (6,094,354) $ $ 6,094,354 $ 455,000 $ (7,309,354) $ - $ 12,326,950 $ 22,557,500 $ (27,645,755) $ 8,188,695 $ 1,482,288 $ 704,000 $ (1,609,923) $ 576,365 $ 10,503,825 $ 18,125,000 $ (20,705,367) $ 9,723,458 $ 7,008,006 $ 1,608,500 $ (3,739,884) $ 4,876,622 $ 4,448,432 $ 2,106,987 $ (3,472,479) $ 3,442,940 $ 1,778,178 $ 286,000 $ (490,000) $ 1,574,178 $ 1,449,395 $ 1,583,667 $ (2,361,735) $ 821,327 $ - $ 9,501,988 $ (9,501,988) $ - $ 38,997,074 $ 56,473,642 $ (69,527,131) $ 29,203,585 $ 633,331 $ 1,210,047 $ (1,691,868) $ 201,510 $ 197,350 $ 515,900 $ (616,257) $ 96,993 Total Internal Service Funds $ 830,681 $ 1,725,947 $ (2,308,125) $ 298,503 TOTAL CITY BUDGET $ 66,847,421 $ 88,809,377 $ (115,474,441) $ 44,252,357 * cash adjusted +$3,310,000 for non -cash line items (depreciation/prepaids) Component Units 2701 BUSINESS IMPROVEMENT DISTRICT $ 63,624 $ 114,680 $ (153,259) $ 25,045 7855 TOURISM BID (pass thru fund) $ 75,000 $ 625,000 $ (700,000) $ - Total with Component units $ (116,327,700) 2 MONTANA A4L Form AB-72T M O N TA N A Rev. 7-21 DEPAPTMENT OF REVENUE 2022 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. 2022 Total Market Value l................................................................................................. $ 3,676,016,903 2. 2022 Total Taxable Value................................................................................................. $ 59,038,020 3. 2022 Taxable Value of Newly Taxable Property............................................................ $ 1,904,298 4. 2022 Taxable Value less Incremental Taxable Value3................................................... $ 56,619,869 5. 2022 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 9,625,881 7,932,918 1,692,963 KALISPELL DOWNTOWN 1,965,633 1,665,094 300,539 GLACIER RAIL PARK TED[ 281,211 7,057 274,154 KALISPELL H 18,351 126 18,225 KALISPELL G 132,660 390 132,270 Total Incremental Value $ 2,418,151 Preparer Holly Dale Date 8/1/2022 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 4The taxable value of class 1 and class 2 is included in the taxable value totals For Information Purposes Only 2022 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 $ 200,520 II. Total value exclusive of "newly taxable" property $ 290,873 Note Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday in September, 09/08/2022, 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 taxing iurisdiction to the department by the second Monday in September, 09/12/2022, or within 30 calendar days after the date on this form 15-10- 305(1)(a), MCA. Determination of Tax Revenue and Mill Levy Limitations P ppEP4gT�E o Section 15-10-420, MCA Aggregate of all Funds/or Fund FYE June 30, 2023 9�M^rsraP `pP Entity Name: Auto -Calculation Enter amounts in (If completing manually enter amounts as yellow cells instructed) Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior Year's form Line 17) $ 7,624,944 $ 7,624,944 Add: Current year inflation adjustment @ 1.77 % $ 134,962 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) $ - Subtract: Entitlement Share Class 8 Business Equipment Personal Property Tax Reimbursement (15-1-123 MCA) 'New for FY2023 (enter as negative) $ (21,673) $ (21,673) Adjusted ad valorem tax revenue $ 7,738,233 ENTERING TAXABLE VALUES Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 1 $ 59,038,020 1 $ 59,038.020 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 $ (2,418,151) $ (2,418.151) Taxable value per mill (after adjustment for removal of TIF per mill incremental district value) $ 56,619.869 Subtract: 'Total Value of Newly Taxable Property'- from Department of Revenue Certified Taxable Valuation Information form, line # 3 (enter as negative) 1 $ (1,904,298) $ (1,904.298) 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 CURRENT YEAR calculated mill levy CURRENT YEAR calculated ad valorem tax revenue CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT Enter total number of carry forward mills from prior year (from Prior Year's form Line 22) Total current year authorized mill levy, including Prior Years' carry forward mills Total current year authorized ad valorem tax revenue assessment 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.) Total ad valorem tax revenue actually assessed in current year RECAPITULATION OF ACTUAL: Ad valorem tax revenue actually assessed Ad valorem tax revenue actually assessed for newly taxable property Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds) Total ad valorem tax revenue actually assessed in current year 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.) $ 54,715.571 iESIEIK3 $ 8,007,748 14.00 14.00 155.43 $ 8,800,426 145.43 145.43 $ 8,234,228 $ 7,957,286 $ 276,942 It _ $ 8,234,228 10.00 Mill Levy - 5 year Comparison FY2019 FY2020 FY2021 FY2022 FY2023 GENERAL FUND 146.84 139.00 139.62 116.00 123.43 PARKS -designated mills 24.42 22.00 23.00 22.10 22.00 171.26 161.00 162.62 138.10 145.43 "Permissive levies: G. O. BOND, series 2012 refunding bonds 11.50 11.00 4.80 3.50 0.00 TOTAL CITY LEVY 182.76 172.00 167.42 141.60 145.43 Health Ins. levy -premium increases 20.90 19.30 20.00 17.50 18.15 Parks health 2.10 2.00 2.00 2.00 2.00 TOTAL CITY LEVY w/PERMISSIVE 205.76 193.30 189.42 161.10 165.58 "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 4.90 5.99 5.99 4.99 0.00 (Administered by the County) Business Improvement District Levy (plus assessment at .015/sq.ft., plus $100/parcel) 37.5 22.5 22.5 22.5 22.5 Determination of Permissive Levy for Group Benefits Section 15-10-420(9), MCA FYE June 30, 2023 City of Kalispell, Montana Step A: Line 1: BASE Year = Total Actual Actual # of Input in Yellow Cells 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 2023 $1,856,937.00 $1,152.66 134 Increase from BASE Year (3) (Decreases will be reported as zero) $757.54 (5) Step B: Fiscal 2023 Year 2022 Certified Taxable Valuation (4) Taxable Value less Incremental Taxable Value $56,619,869.00 of General Fund C: lation of: (5) BASE Contribution (6) Increase in Employer Contribution from BASE Year (5) BASE Contribution $636,540.10 (6) Increase in Employer Contribution from BASE Year $1,220,396.90 Step D: Must be deposited into Fund 2372 Fund #2372 Permissive Medical Levy Fund 2372 Permissive Levy Fund 2372 Fiscal # of Mills Allowed to Levy Total Generated Tax Transition clause per L2009 SB 491, Section 4, has expired. Year (Not Subject to 15-10-420) Value Per Mill Revenue (7) Choice #1 2023 21.55 $56,619.87 $1,220,396.90 PER sec. 4, Ch 412, L.2009 - (1)(b)