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H04. Res. 6148, 2024 budget adoptionCITY 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, Finance Director SUBJECT: 2024 Final Budget Appropriation MEETING DATE: August 21, 2023 BACKGROUND: On July 3, and July 17, 2023, a public hearing was held on the FY2024 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: • $200,000 increase to City Facilities Fund for building improvements for potential movement of city departments to new locations. • $2,400,000 increase to Westside TIF redevelopment, corresponding increase in revenues due to higher than anticipated TIF valuations. • $630,000 increase to Downtown TIF redevelopment, corresponding increase in revenues due to higher than anticipated TIF valuations. $750,000 increase for Renewable Resource pass thru grant. $125,000 increase for MCEP pass thru grant. Overall, the final budget amount of $141,078,060 is $2,163,610 more than the Preliminary Budget of $138,914,450. RECOMMENDATION: It is recommended the City Council approve Resolution 6148, a resolution setting the annual appropriations for the City of Kalispell, Montana, for all funds as set forth in the 2023-2024 Budget adopted by the City Council. FISCAL EFFECTS: $141,078,060 in final budget appropriations. ATTACHMENTS: Resolution 6148, Final Budget Appropriations Final Numbers memo with enclosures Return to: Kalispell City Clerk PO Box 1997 Kalispell, W 59903 RESOLUTION NO. 6148 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 2023-2024 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 $ 15,919,166 SPECIAL REVENUE FUNDS Tax Increment -Airport 184,954 Tax Increment -Downtown 1,209,423 Tax Increment-Westside 4,051,905 Parks In Lieu 261,835 Parks & Recreation Fund 2,939,591 Ambulance Fund 1,542,205 Old School Station Tech TIF 70,000 Old School Station Industrial TIF 6,000 Glacier Rail Park TEDD 285,617 Public Safety Impact Fee Fund 2,015,000 Health Insurance -permissive levy 1,265,000 Building Code Enforcement 1,383,001 Light Maintenance District 525,684 Gas Tax 1,086,190 Bridge and Road Tax (BARSAA) 1,825,506 Special Street Maintenance 3,193,235 Urban Forestry District 790,143 Developer's Trees 147,799 MACI Grant 336,629 Community Dev. Loan Revolving 82,700 Community Dev. Loan Revolving #2 100,475 Community Development Misc. 278,087 Renewable Resource Grant 125,000 MCEP Grant 750,000 Rural Development Loan Revolving Fund 202,549 Rural Development Loan Revolving Fund 42 289,525 Homeland Security Stonegarden Grant 45,050 Drug Enforcement Grant 119,830 DUI Grant 103,592 Law Enforcement Block Grant 89,023 OPIOID Settlement 67,090 Brownfields Assessment Grant 1,115 Brownfields Loan Revolving Fund 586,495 Fire Grants Fund 11,000 Hazmat Grant 18,000 Hazmat Team Sustainment Grant 21,061 Airport Grant 394,187 Safe Steet Grant 650,000 DEBT SERVICE FUNDS: Sidewalk & Curb Debt Service 11,320 SID Debt Service 302,945 Westside TIF Debt Service 4,366,425 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 Fire Pumper 907,000 American Rescue Plan 5,433,047 ENTERPRISE FUNDS: Water Fund/Impact Fees 44,399,482 Sewer/WWTP Fund/Impact Fees 26,721,033 Storm Sewer/Impact Fees 4,516,193 Solid Waste 2,568,438 American Rescue Plan 6,435,297 INTERNAL SERVICE FUNDS: Information Technology 1,719,805 Central Garage 698,413 TOTAL ALL FUNDS 141.078.060 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. SECTION 4. The final budget after any amendments to the preliminary budget and after considering any public comment is adopted. This resolution authorizes: (a) Appropriations to defray the expenses or liabilities for the fiscal year. (b) It sets the legal spending limits at the city fund level. Fund level detail is stated in the formal budget document and established in the City's accounting system. (c) An increase (decrease) in property taxes due to (15-10-420 calculation), permissive and/or voted levies of ($34.78), ($104.33), and ($208.66), respectively for a home valued at $100,000, $300,000 and $600,000 is included in this fiscal year budget. PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE CITY OF KALISPELL, THIS 21 ST DAY OF AUGUST, 2023. Mark Johnson Mayor ATTEST: Aimee Brunckhorst, CMC City Clerk ClTYOF 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, Finance Director SUBJECT: FY 2024 Budget - Final Numbers Memorandum MEETING DATE: August 21, 2023 The City Council approved the Preliminary Budget on June 5, 2023. A public hearing was held on July Yd and July 17th, 2023. Since that time the budgets have been reworked to reflect the actual costs for fiscal year 2023 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 $360,583. Most of this increase is due to the appropriation of $200,000 to fund building improvements for the relocation of city departments. An additional $50,000 has been added to both the Fire and Police fund for an education campaign for a potential emergency responder levy, as well as $30,000 to the General fund for a potential special election. The Fire department was also increased an additional $20,000 for paint and repair to Engine 631, and $33,000 was added in Council Salaries to bring compensation in line with current market. There were other minor changes to the general fund budget. Additions and reductions to the preliminary budget are itemized on the 4-page spreadsheet. Most of the changes are changes to fiscal year 2023 carryover amounts. The largest increase is $2,400,000 in the Westside TIF fund for the increase to estimated available after the City received the 2023 certified taxable values from the Montana Department of Revenue. 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 2023 revenue and the ending cash carryover balance for 2023 (balanced with the City's General Ledger). The estimates for tax collections for FY24 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 28.2% at year end. General fund actual expenditures were more than $800,000 under budget and actual revenues were over $375,000 in excess of budget. The FY2024 budget expenditures are higher than the FY2023 budget mainly due to the increases in personnel expenditures and capital expenditures in the facilities and public safety departments. The FY2023 total cash carry over at year end, including designated and assigned, is budgeted to decrease, from 28.2% at the end of fiscal year 2023, to 20.0%. 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 2024 is $75,980 a 34% 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 $73,576 (see D-2). The adjusted mill value we had last year was $54,715. 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 124.67 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 1 mill 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 decreased by 4 mills, from 20.15 mills to 16.15. 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 200%. Kalispell Downtown TIF increased by 299% and the Glacier Rail Park TEDD increased about 20%. The incremental values of the Old School Station TIF districts did not change significantly. The Determination of Proposed Increase in Property Tax revenue form is presented in D-5 to show the property tax increase (decrease) from the prior year per 7-6-4020 & 7-6-4030, MCA. This amount is based on the property tax revenue for the proposed FY24 budget and the property tax revenue for the prior fiscal year, FY23. BUDGET FY2024 - CHANGES TO PRELIMINARY NUMBERS General Fund FY2024 Additions Corrections/deletions Changes and questions: carryover items GENERAL GOVERNMENT 1000-400-510310-513 Liability Insurance 1000-400-510330-517 Property Insurance 1000-400-410530-354 GASB 75 Valuation 1000-400-410600-354 Elections MAYOR/COUNCIL 1000-402-410100-110 Salaries POLICE DEPARTMENT 1000-420-420140-365 Software Maint. & License 1000-413-420140-354 Contract Services FIRE DEPARTMENT 1000-416-420400-354 Contract Services 1000-416-420400-354 Contract Services 1000-416-420400-362 Equipment Maintenance 1000-416-420400-373 Dues & Training CITY FACILITIES MAINTENANCE 1000-412-411230-920 Building Improvement Preliminary Budget ORIGINAL PRELIM BUDGET $ 15,558,583 carryovers transfers to actual $ (43,520) to actual $ (648) to actual $ 500 increase for potential special election $ 30,000 increase for potential compensation $ 32,861 watchguard camera warranty carryover $ 6,640 increase for education compaign $ 50,000 $ 50,000 $ 6,640 increase for reporting system update $ 6,750 increase for education compaign $ 50,000 increase for Engine paint $ 20,000 Certified Safety Training Class Reimb. $ 8,000 $ 84,750 $ Depot Park Improvements $ 200,000 Total General Fund changes: $ 353,943 $ 6,640 $ FINAL BUDGET - GENERAL FUND $ 15,919,166 SPECIAL REVENUE FUNDS Downtown TIF 2180-480-470230-840 Redevelopment Activity increase to estimated available $ 630,000 Aiport TIF 2185-000-430300-840 Redevelopment Activity carryover $ 141,904 Westside TIF 2188-480-470440-930 Redevelopment increase to estimated available $ 2,400,000 Parks Department 2215-436-460430-910 Land increase for Land Acquisition $ 50,000 Ambulance 2230-440-420730-354 Contract Services carryover $ L950 2230-440-420730-354 Contract Services increase for reporting system update $ 9,350 $ 9,350 $ 1,950 Glacier Rail Park TEDD 2312-480-470210-796 Redevelopment adjust carryover $ 100,000 1 BUDGET FY2024 - CHANGES TO PRELIMINARY NUMBERS (cont.) Building Department 2394-420-420530-510 Property and Liability Ins. actual $ (1,840) 2394-420-420530-210 Supplies/ software / computer carryover $ 10,360 Light Maintenance 2400-410-430263-510 Property and Liability Ins. actual Gas Tax 2420-421-430234-368 Overlay & Chip Seals adjust carryover 2420-421-430234-956 Sidewalk Construction adjust carryover 2420-421-430234-957 Alley Paving adjust carryover 2500 Special Street 2500-421-430244-354 Pavement Maintenance adjust carryover 2500-421-430240-510 Property and Liability Ins. actual Forestry 2600-436-460433-510 Property and Liability Ins. actual 2600-436-460433-940 1 Ton Dump P/U carryover 2601 Developer's Trees 2601-436-460433-3xx Contract Services adjust to available 2919 Law Enforcement Grant 2919-413-420140-221 Operations increase for grant award 2919-413-420140-373 Training increase for grant award 2951 OPIOID Settlement 2951-413-420140-780 OPIOID Recovery Program adjust to available 2956 Fire Grant 2956-416-420400-218 Operations increase for grant award 2958 Hazmat Grant 2958-416-420455-240 Operations adjust to available Renewable Resource Grant 2865-480-470230-790 Operations increase for grant award MCEP Grant 2866-480-470230-790 Operations increase for grant award 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 $ (1,840) $ 10,360 $ (299) $ 100,000 $ 1,071 $ 13,540 $ - $ 114,611 $ (175,000) $ (10,579) $ (10,579) $ (175,000) $ (1,667) $ 46,634 $ (1,667) $ 46,634 $ (2,204) $ 4,523 $ 1,000 $ 5,523 $ 13,415 $ 6,000 $ (153) $ 125,000 $ 750,000 $ 4,072,546 $ 140,459 $ $ 2,400,000 $ - $ - $ 2,400,000 2 BUDGET FY2024 - CHANGES TO PRELIMINARY NUMBERS (cont.) CAPITAL PROJECT FUNDS 4393 American Rescue Plan 4393-410-430550-951 Downtown wtr/swr main proj adjust carryover TOTAL CAPITAL PROJECT FUNDS CAPITAL PROJECT FUNDS ENTERPRISE FUNDS 5210 Water 5210-447-430550-425 Materials Pumps/Wells adjust carryover 5210-447-430550-925 N. Main Wee- Noffsinger Replc adjust carryover 5210-447-430550-935 Meter System Replacement adjust carryover 5210-447-430550-940 Machinery & Equip adjust carryover 5210-447-430550-954 IMG Storage Tank & Well adjust carryover 5210-447-430550-969 Lower Zone Reservoirs Roof replc adjust carryover 5210-447-430550-510 Property & Liability Ins. actual 5211 Water Impact Fees 5211-447-430555-954 Design adjust carryover 5310 Sewer 5310-454-430630-922 L.S. #9 Improvements adjust carryover 5310-454-430630-959 L.S. #10 Control Panel Relocation adjust carryover 5310-454-430630-958 Design-L.S. #3 Improvements adjust carryover 5310-454-430631-922 L.S. #9 Improvements - Bonded adjust carryover 5310-455-430645-922 Fermenter Reconstruction adjust carryover 5310-455-430640-510 Property & Liability Ins. actual 5311 Sewer Impact Fees 5311-455-430644-929 5311-454-430635-958 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 5720-410-430550-951 5720-410-430550-969 Construct New EQ Basin adjust carryover Design-L.S. #3 Improvements adjust carryover Property & Liability Ins. actual Stromwtr Quality Treatment adjust carryover Machinery and Equip adjust carryover Property & Liability Ins. actual Machinery & Equipment adjust carryover WWTP - Fermenter Rehab adjust to match actual / awarded Downtown Water/Sewer Main Rep adjust to match actual Stormwater Treatment Facilities adjust to match actual TOTAL ENTERPRISE FUNDS $ (443,998) $ (443,998) $ (48,432) $ (196,012) $ (121,023) $ (715,314) $ (7,091) $ (1,589) $ (1,589) $ (1,087,872) $ (143,766) $ (10,790) $ (47,102) $ (71,448) $ (719,476) $ (26,647) $ 4,087 $ 4,087 $ (875,463) $ (130,488) $ (71,357) $ (201,845) $ (1,193) $ (26,586) $ (1,193) $ (26,586) $ 1,054 $ (1,924,469) $ (247,113) $ $ (2,258,141) $ (141,407) $ (4,449,907) 3 BUDGET FY2024 - CHANGES TO PRELIMINARY NUMBERS (cont.) 6010 Central Garage 6010-410-431330-510 6030 Information Tech 6030-403-410580-373 6030-405-410588-940 6030-403-410585-345 6030-403-410580-353 6030-403-410580-510 INTERNAL SERVICE FUNDS Insurance Training Network Equipment Telephone and Comm. Laserfiche Insurance to actual carryover carryover new phone system carryover carryover to actual TOTAL INTERNAL SERVICE FUNDS TOTAL BUDGET ADJUSTMENTS - 8/21/23 $ (808) $ 75,275 $ 113,433 $ (1,091) $ (1,091) $ 227,233 $ (1,899) $ 227,233 $ 4,283,183 $ (4,519,573) $ 2,400,000 TOTAL PRELIMINARY BUDGET $ 138,914,450 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 $ 360,583 when final amounts are available at fiscal year end. On -behalf Payments Special Revenue Funds $ 4,213,005 Transfers between funds are expenditures/expenses of the fund making the Debt Service Funds $ 2,400,000 transfer, and often result in the double posting of an expenditure/expense. Capital Projects $ (443,998) Transfers are also estimated in the preliminary budget and may need to Enterprise Funds $ (4,591,314) be adjusted when final revenue and expenditure/expenses are available at Internal Service $ 225,334 fiscal year end. Total changes $ 2,163,610 FINAL BUDGET $ 141,078,060 4 GENERAL FUND REVENUE AND SUMMARY FUND: 1000 MILL VALUE $ 55.213 $ 56.619 $ 56.619 $ 75.980 ACTUAL BUDGET I I ACTUAL BUDGET FY21/22 FY22/23 FY22/23 FY23/24 GENERAL FUND MILL LEVY 116.00 123.43 123.43 105.17 PROPERTY TAXES: 311100 Real Property Taxes 6,278,548 6,800,000 6,850,900 7,860,000 311200 Personal Property 154,481 180,000 88,738 100,000 312000 Penalty & Interest 15,819 10,000 16,884 10,000 SUBTOTAL $ 6,448,848 $ 6,990,000 $ 6,956,522 $ 7,970,000 LICENSES & PERMITS: 322101 Alcohol Beverage 34,894 33,000 33,831 33,000 322300 General and occupational 487 1,500 248 500 323012 Planning fees & Sign permits 172,522 100,000 181,546 225,000 323109 Zoning & Site Plan Review Fees 16,748 30,000 8,830 20,000 323200 Parade Permits 350 500 600 500 SUBTOTAL $ 225,001 $ 165,000 $ 225,055 $ 279,000 INTERGOVERNMENTAL REVENUE: 331112 KPD - Safe Street Task Force 3,536 8,000 3,578 5,000 331990 DNRC Fire Reimbursement 0 0 25,161 0 334xxx Cannabis Local Option Tax 0 0 16,466 200,000 335030 MV Tax Ad Valorem 1,128 1,128 641 1,000 335076 Gaming Machine Permits 58,525 60,000 58,275 60,000 335110 Live Card Game, keno & bingo 2,200 1,650 1,650 1,650 335230 1113124EN=EMENT 3,029,413 3,186,286 3,207,959 3,263,060 SUBTOTAL $ 3,094,802 $ 3,257,064 $ 3,313,730 $ 3,530,710 CHARGES FOR SERVICES: 341020 Administrative charges 688,468 700,531 715,866 715,947 341021 Grant Admin. (Planning, finance) 44,354 30,000 35,106 30,000 341025 City Collections/other charges 9,613 5,000 13,216 5,000 342010 KPD -Public safety fees 31,759 29,000 25,571 30,000 342014 KPD -School Resource Officers 230,045 258,836 258,836 265,306 342016 KPD -Regional Training /testing Reimb. 3,399 14,500 4,125 10,000 342017 KFD - IFSAC Training Reimb. 0 0 0 8,000 343018 Parking Permits, meters, boot removal 91,992 90,000 94,484 70,000 343062 Airport fuel tax 4,346 4,000 5,235 4,000 343063 Airport ground lease 13,259 13,259 13,532 14,000 SUBTOTAL $ 1,117,235 $ 1,145,126 $ 1,165,971 $ 1,152,253 con't. I 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) 364030 Auction & misc. collections/donations 381050 Transfer from 2886 CD 381060 Operating transfer 2372-health insurance 382030 Gin (LOSS) Sale of Asset 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 ACTUAL I BUDGET ACTUAL BUDGET FY21/22 FY22/23 FY22/23 FY23/24 43,157 40,000 51,724 30,000 18,184 25,000 20,490 25,000 355,817 430,000 275,416 430,000 $ 417,158 $ 495,000 $ 347,630 $ 485,000 570 20,000 180 20,000 43,436 20,000 24,458 27,000 856 10,000 51,335 10,000 0 0 0 250,000 1,100,000 1,100,000 1,090,000 1,150,000 0 0 59,851 0 $ 1,144,862 $ 1,150,000 $ 1,225,824 $ 1,457,000 $ 67,453 $ 30,000 $ 373,132 $ 225,000 $ 12,515,359 $ 13,232,190 $ 13,607,864 $ 15,098,963 $ 5,378,832 $ 4,103,307 $ 4,103,307 $ 3,920,126 $ 17,894,191 $ 17,335,497 $ 17,711,171 $ 19,019,089 $ 13,790,884 $ 14,646,350 $ 13,791,045 $ 15,919,166 $ 3,466,692 $ 2,612,532 $ 3,843,511 $ 3,015,662 $ 550,000 $ $ $ $ 63,073 $ 53,073 $ 53,073 $ 60,719 $ 23,542 $ 23,542 $ 23,542 $ 23,542 $ 4,103,307 $ 2,689,147 $ 3,920,126 $ 3,099,923 27.7% 19.7% 28.2% 20.0% # FTE's appropriated FTE's 1 2 1.33 3.2 5.67 4 General City Human Mayor Municil Government Manager Resources Council City Clerk Finance Attorney Cour les $ 190,481 $ 215,580 $ 96,040 $ 132,406 $ 278,375 $ 570,797 $ 30' Mime Buyback & severance. Def. Comp. - - :ime & Spec. Assign PD 250 500 h Insurance 25,365 24,066 48,786 17,797 45,135 84,286 5: ,ment 20,358 17,825 2,676 11,023 23,113 47,473 2: RSONAL SERVICES - 236,204 257,471 147,502 161,476 347,123 702,556 39" lies/office/computers/Non-capital equip 218 4,000 500 3,500 3,500 400 1,000 13,930 . supplies, safety equip, ammo lies & fuel; chemicals, concession sup frms ge 17,500 200 ng, advertising, newsletter, books 2,500 250 10,000 ., filing fees 32,280 24,000 4,000 500 ricity, natural gas phone, web, cell, radio, security cameras 1,200 480 1,000 Services/League/911 disp./Kidsport/Eagle 93,850 2,500 5,500 4,550 6,500 10,000 t. services, building, equip,radios,landscaping 6,600 iology services (court) 41 & Training, meetings, League meeting 18,500 17,000 41,000 4,500 12,000 10,000 11 cal services Purchased Services 11 Charges, Insurance, transfers 482,765 L PURCHASED SERVICES/SUPPLIES 639,495 20,400 47,000 54,000 10,430 19,750 44,930 7, T SERVICE 1TAL OUTLAY RTMENT TOTAL 2024 $ 639,495 $ 256,604 $ 304,471 $ 201,502 $ 171,906 $ 366,873 $ 747,486 $ 46: )23 BUDGET (info Only) $ 583,335 $ 240,131 $ 262,303 $ 172,386 $ 157,704 $ 380,296 $ 852,108 $ 42 3 # FTE's appropriated 0.25 Public Works 1.45 Facilities 53 Police 25.9 Fire 3.15 Planning Department 0.1 Community Development 101.05 TOTAL les $ 27,752 $ 83,711 $ 4,228,948 2,551,756 $ 274,209 $ 11,163 $ 8,968,520 )time Buyback & severance. Def. Comp. 53,000 33,000 - $ 86,000 :ime & Spec. Assign PD 145,000 60,000 $ 209,250 h Insurance 3,901 15,306 766,067 443,565 46,283 1,973 $ 1,577,573 ,ment 2,273 6,893 539,822 355,470 22,820 920 $ 1,076,166 RSONAL SERVICES 33,926 105,910 5,732,837 3,443,791 343,312 14,056 $ 11,917,509 lies/office/computers/Non-capital equip 218 19,000 61,256 37,800 5,000 1,700 $ 156,086 supplies, safety equip, ammo 93,300 119,310 30,000 $ 242,610 lies & fuel; chemicals, concession sup 6,800 89,900 24,000 550 $ 121,250 frms 1,500 19,025 $ 20,525 ge 300 $ 18,000 ng, advertising, newsletter, books 4,500 1,600 $ 20,350 ., filing fees 2,500 500 $ 63,780 ricity, natural gas 95,430 $ 95,430 phone, web, cell, radio, security cameras 1,600 500 23,500 5,500 1,000 400 $ 36,680 Services/League/911 disp./Kidsport/Eagle 4,000 36,500 97,900 80,000 6,000 250 $ 354,550 t. services, building, equip,radios,landscaping 52,500 114,640 48,300 $ 222,040 iology services (court) $ 40,000 & Training, meetings, League meeting 5,000 75,000 28,000 8,000 3,250 $ 232,250 cal services 7,000 40,000 $ 47,000 Purchased Services 3,255 $ 13,255 Charges, Insurance, transfers 5,494 4,000 177,130 924,359 275 $ 1,594,023 L PURCHASED SERVICES/SUPPLIES 41,894 283,730 773,391 1,238,584 23,325 6,400 3,277,829 T SERVICE 98,328 $ 98,328 1TAL OUTLAY - 265,000 240,500 120,000 $ 625,500 RTMENT TOTAL 2024 S 75,820 S 654,640 S 6,746,728 S 4,900,703 $ 366,637 $ 20,456 $ 15,919,166 )23 BUDGET (info Only) $ 72,806 $ 343,549 $ 6,159,667 $ 4,586,076 $ 339,061 $ 75,795 $ 14,646,350 4 CITY OF KALISPELL Fund Description 1000 General Fund 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 TIE 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 DEVELOPERS TREES 2825 MACI GRANT 2880 CD LOAN REVOLVING 2881 CD LOAN REVOLVING #2 2865 RENEWABLE RESOURCE GRANT 2866 MCEP GRANT 2886 COMMUNITY DEVELOPMENT 2887 RURAL DEVELOPMENT 2888 RURAL DEVELOPMENT #2 2915 STONEGARDEN GRANT 2916 DRUG ENFORCEMENT GRANT 2917 DUI GRANT 2919 LAW ENT. BLOCK GRANT 2951 OPIOID SETTLEMENT 2953 BROWNFIELDS ASSESSMENT GRANT 2955 BROWNFIELDS LOAN REVOLVING 2956 FIRE GRANTS 2957 HAZMAT GRANT 2958 HAZMAT TEAM SUSTAINMENT GRANT 2974 AIRPORT GRANT 2992 SAFE STEET GRANT Total Special Revenue Funds 2024 FUND POSITION Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 3,920,126 $ 15,098,963 $ (15,919,166) $ 3,099,923 $ 457,844 $ 901,378 $ (1,209,423) $ 149,799 $ 184,954 $ - $ (184,954) $ - $ 819,693 $ 4,038,276 $ (4,051,905) $ 806,064 $ 262,487 $ 2,000 $ (261,835) $ 2,652 $ 1,563,316 $ 2,485,213 $ (2,939,591) $ 1,108,938 $ 31,645 $ 1,550,000 $ (1,542,205) $ 39,440 $ 38,473 $ 103,683 $ (70,000) $ 72,156 $ 5,451 $ 7,132 $ (6,000) $ 6,583 $ 147,427 $ 180,318 $ (285,617) $ 42,128 $ 18,455 $ 1,249,840 $ (1,265,000) $ 3,295 $ 3,026,296 $ 1,290,000 $ (1,383,001) $ 2,933,295 $ 2,362,754 $ 290,000 $ (2,015,000) $ 637,754 $ 1,067,525 $ 455,700 $ (525,684) $ 997,541 $ 1,231,369 $ 446,842 $ (1,086,190) $ 592,021 $ 1,473,965 $ 1,083,331 $ (1,825,506) $ 731,790 $ 4,011,320 $ 3,011,500 $ (3,193,235) $ 3,829,585 $ 1,062,589 $ 710,386 $ (790,143) $ 982,832 $ 147,799 $ - $ (147,799) $ - $ 21,006 $ 315,623 $ (336,629) $ - $ 137,135 $ 12,197 $ (82,700) $ 66,632 $ 101,895 $ 20,293 $ (100,475) $ 21,713 $ - $ 125,000 $ (125,000) $ - $ - $ 750,000 $ (750,000) $ - $ 276,639 $ 2,500 $ (278,087) $ 1,052 $ 243,045 $ 28,915 $ (202,549) $ 69,411 $ 299,755 $ 300 $ (289,525) $ 10,530 $ - $ 45,050 $ (45,050) $ - $ 26,773 $ 104,371 $ (119,830) $ 11,314 $ - $ 103,592 $ (103,592) $ - $ 19,893 $ 82,761 $ (89,023) $ 13,631 $ 37,293 $ 29,797 $ (67,090) $ - $ 1,115 $ - $ (1,115) $ $ 100,500 $ 485,995 $ (586,495) $ - $ 6,369 $ 11,000 $ (11,000) $ 6,369 $ 27,625 $ 300 $ (18,000) $ 9,925 $ - $ 21,061 $ (21,061) $ - $ $ 394,187 $ (394,187) $ $ $ 650,000 $ (650,000) $ - $ 19,212,405 $ 20,988,541 $ (27,054,496) $ 13,146,450 I 2024 PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over Debt Service Funds: SID Revolving Fund $ 75,933 $ 1,000 $ - $ 76,933 SIDEWALK & CURB WARRANTS $ 1,432 $ 11,993 $ (11,320) $ 2,105 SIDS $ 48,018 $ 273,831 $ (302,945) $ 18,904 WESTSIDE TIF DEBT SERVICE $ 1,361,747 $ 3,959,143 $ (4,366,425) $ 954,465 Total Debt Service funds $ 1,487,130 $ 4,245,967 $ (4,680,690) $ 1,052,407 Capital Project Funds: 4150 FIRE PUMPER $ - $ 907,000 $ (907,000) $ - 4290 WALK & CURB $ - $ 25,000 $ (25,000) $ 4393 AMERICAN RESCUE PLAN $ 5,433,047 $ - $ (5,433,047) $ Total Capital Projects $ 5,433,047 $ 932,000 $ (6,365,047) $ - Enterprise Funds: 5210 WATER * $ 13,761,202 $ 38,287,481 $ (43,211,870) $ 9,786,813 5211 WATER SYSTEM IMPACT FEES $ 1,076,165 $ 510,000 $ (1,187,612) $ 398,553 5310 SEWER/WWTP * $ 13,829,540 $ 19,246,483 $ (21,011,011) $ 14,265,012 5311 SEWER SYSTEM UVIPACT FEES $ 7,433,923 $ 1,296,500 $ (5,710,022) $ 3,020,401 5349 STORM SEWER * $ 5,466,725 $ 2,191,500 $ (3,986,193) $ 4,072,032 5348 STORM SEWER SYSTEM IMPACT FEE $ 1,868,563 $ 167,500 $ (530,000) $ 1,506,063 5510 SOLID WASTE * $ 1,695,979 $ 1,839,000 $ (2,568,438) $ 1,116,541 5720 AMERICAN RESCUE PLAN $ - $ 6,435,297 $ (6,435,297) $ - Total Enterprise Funds $ 45,132,097 $ 69,973,761 $ (84,640,443) $ 34,165,415 Internal Service Funds: 6030 INFORMATION TECH. FUND * $ 572,161 $ 1,401,448 $ (1,719,805) $ 303,804 6010 CENTRAL GARAGE * $ 142,619 $ 759,119 $ (698,413) $ 203,325 Total Internal Service Funds $ 714,780 $ 2,160,567 $ (2,418,218) $ 507,129 TOTAL CITY BUDGET $ 75,899,585 $ 113,399,799 $ (141,078,060) $ 51,971,324 * cash adjusted +$3,750,000 for non -cash line items (depreciation/prepaids) Component Units 2701 BUSINESS IMPROVEMENT DISTRICT $ 44,364 $ 119,500 $ (142,518) $ 21,346 7855 TOURISM BID (pass thru fund) $ - $ 685,000 $ (685,000) $ - Total with Component units $ (141,905,578) 2 At4L MONTANA DEPARTMENT OF REVENUE 2023 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, 6-23 1. 2023 Total Market Valuel................................................................................................. $ 5,292,800,723 2. 2023 Total Taxable Valuez................................................................................................. $ 82,894,816 3. 2023 Taxable Value of Newly Taxable Property............................................................ $ 2,404,245 4. 2023 Taxable Value less Incremental Taxable Value ................................................... $ 75,980,296 5. 2023 Taxable Value of Net and Gross Proceeds4 (Class 1 and Class 2).......................................... 6. TIF Districts Tax Increment District Name Current Taxable Value Base Taxable Incremental Value Value KALISPELL C 13,117,286 7,932,918 5,184,368 KALISPELL DOWNTOWN 2,866,943 1,665,094 1,201,849 GLACIER RAL PARK T€DD 338,146 7,057 331,089 KALISPELL H 21,699 126 21,573 KALISPELL G 176,031 390 175,641 Preparer Holly Dale Total Incremental Value $ Date 8/7/2023 6,914,520 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 2023 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 Note Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday in September, 09/07/2023, 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, jurisdiction to the department by the second Monday in September, 09/11/2023, 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 Section 15-10-420, MCA General Fund FYE June 30, 2024 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 vear (from Prior Year's form Line 17) $ 8,234,228 $ 8,234,228 Add: Current year inflation adjustment @ 2.46 % $ 202,562 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 $ 8,436,790 ENTERING TAXABLE VALUES Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 $ 82,894,816 $ 82,894.816 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) $ (6,914,520) $ (6,914.520) Taxable value per mill (after adjustment for removal of TIF per mill incremental district value) $ 75,980.296 Subtract: 'Total Value of Newly Taxable Property' - from Department of Revenue Certified Taxable 1 Valuation Information form, line # 3 (enter as negative) $ (2,404,245) $ (2,404.245) 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 $ 73,576.051 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.) 114.67 $ 8,712,661 10.00 10.00 124.67 $ 9,472,464 123.67 123.67 $ 9,396,483 $ 9,099,150 $ 297,333 S $ 9,396,483 1.00 Mill Levy - 5 year Comparison FY2020 FY2021 FY2022 FY2023 FY2024 GENERAL FUND 139.00 139.62 116.00 123.43 105.17 PARKS -designated mills 22.00 23.00 22.10 22.00 18.50 161.00 162.62 138.10 145.43 123.67 -Permissive levies: G. O. BOND, series 2012 refunding bonds 11.00 4.80 3.50 0.00 0.00 TOTAL CITY LEVY 172.00 167.42 141.60 145.43 123.67 Health Ins. levy -premium increases 19.30 20.00 17.50 18.15 14.65 Parks health 2.00 2.00 2.00 2.00 1.50 TOTAL CITY LEVY w/PERMISSIVE 193.30 189.42 161.10 165.58 139.82 "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 5.99 5.99 4.99 0.00 0.00 (Administered by the County) Business Improvement District Levy (plus assessment at.015/sq.ft., plus $100/parcel) 22.5 22.5 22.5 22.5 22.5 Determination of Permissive Levy for Group Benefits Section 15-10-420(9), MCA FYE June 30, 2020 City of Kalispell, Montana ` P — Line 1: BASE Year = Total Actual iput in Yellow Cells Annual Employer Contribution for Group Benefits in BASE Year Line #2: Budgeting For = Total Fiscal Budgeted Annual Employer Year Contribution For Group Benefits (1) BASE Year 2000 $659,062.00 (2) Budgeting For 2024 $1,920,639.00 Increase from BASE Year (3) (Decreases will be reported as zero) Step B: Fiscal 2024 Year 2023 Certified Taxable Valuation (4) Taxable Value less Incremental Taxable Value $75,980,296.00 of General Fund Step C: Calculation of: (5) BASE Contribution (6) Increase in Employer Contribution from BASE Year (5) BASE Contribution $617,574.28 Actual # of Employees the Local Government Average Monthly Made Employer Employer Contributions to Contribution per Group Benefits on Employee July 1st $395.12 139 $1,228.82 130 $833.69 (9) (6) Increase in Employer Contribution from BASE Year $1,303,064.72 Fund #2372 Permissive Medical Levy Fund 2372 Permissive Levy Fund 2372 Fiscal # of Mills Allowed to Levy Total Generated Tax "ansition clause per L2009 SB 491, Section 4, has expired. Year (Not Subject to 15-10-420) Value Per Mill Revenue Choice #1 (7) PER sec. 4, Ch 412, L.2009 - (1)(b) 2024 17.15 $75,980.30 $1,303,064.72 Determination of Proposed Property Tax Increase Section 7-6-4020 & Section 7-6-4030, MCA Total City Levy wl Permissive FYE June 30, 2024 Keterence (') FY2024 Increase(decrease) in property taxes - (7) (13) (Increase(decrease) in Calculated Total Property tax(line 7) from Calculated Total Property tax(line 13) (2) FY2024 Calculation (3) Current Market Value (4) Taxable Rate: 1.35% of Current Market Value (5) Taxable Value Per Mill (111000th) (6) Total Levy in Mills(Line 11 on the Mill levy Calculation Form) (7) Calculated Total Property Tax (8) FY2023 Calculation (9) Current Market Value (10) Taxable Rate: 1.35% of Current Market Value (11) Taxable Value Per Mill (111000th) (12) Total Levy in Mills(Line 11 on the Mill levy Calculation Form) (13) Calculated Total Property Tax Enter amounts in yellow cells $ (34.78) $ (104.33) $ (208.66) $ 100,000.00 $ 300,000.00 $600,000.00 $ 1,350.00 $ 4,050.00 $ 8,100.00 $ 1.35 $ 4.05 $ 8.10 139.82 $ 139.82 $ 139.82 $ 188.76 $ 566.27 $ 1,132.54 $ 100,000.00 $ 300,000.00 $600,000.00 $ 1,350.00 $ 4,050.00 $ 8,100.00 $ 1.35 $ 4.05 $ 8.10 165.58 $ 165.58 $ 165.58 $ 223.53 $ 670.60 $ 1,341.20