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2010/2011 Budget Wrap-UpCity of Kalispell Post Office Box 1997 - Kalispell, Montana 59903 Telephone: (406) 758-7701 Fax: (406) 758-7758 TO: Mayor Tammi Fisher and City Council FROM: Jane Howington, City Manager SUBJECT: Budget Wrap-up WORK SESSION DATE: June 21, 2010 Below are several items of fiscal impact for Council discussion: 1. Council pay/stipend levels Proposed budget holds these line items at current levels. NLC membership 2. Purchase of a fire tender Proposed budget provides funding for this expenditure through impact fees if Council authorizes this purchase. 3. Records positions in police budget Proposed budget includes two new records positions. Since this proposal was submitted, the city has received verbal award of a DUI grant which would fund a current police position. This opportunity permits sufficient personnel funds to be allocated to cover the cost for the other two requested positions (for a total count of records personnel to be four). Therefore, I would recommend maintaining the current police budget request of $3,836,333 within which the DUI grant would be included along with the four records positions. This request acknowledges the police station will have times where staff coverage will not permit the facility to remain open but these times will be minimized as much as possible. This will also provide the ability for staff to evaluate repercussions when the facility is closed as well as the work level when records personnel are on duty. 4. Conrad Mansion request of $2,500. Letter of request in your packet. 5. Eagle transit request of $15,000. Letter of request in your packet. 6. Laker's field request of $30,000. Letter of request in your packet. 7. Purchase of water meters of $65,000. Proposed budget carries forward current level of funding. 8. Public Works travel/training budgets 37 water, wwtp certifications 1 erosion & sediment certification 1 hazardous waste certification 2 traffic sign electrician certifications 4 engineering licenses 1 surveyor 40 CDL's 9. 5% increase in the wastewater fee for new revenue of $170,000 Staff has reduced operating and maintenance costs by $154,352 and has reduced/deferred capital expenditures to $82,000. These initiatives were done in an attempt to negate any recommendation to raise rates this year however due to the cost of the plant expansion, coupled with the slowing of growth, we are left with the simple choice of raising rates or defaulting on the reserve requirements stipulated in the financing requirements. 10. Maci grant for a street sweeper The proposed budget incorporates the award of this grant with a proposed 13.4% cash match and budget authority to secure additional sweeper brooms and vehicle maintenance supplies. The sweeper to be replaced is a 1994 sweeper with 42,991 miles and 18,000 hour on it. The expected award date for this grant is September, 2010. (see memo) 11. Airport'TIF and the appropriation of 1.2 million in the capital line Historically the city appropriates the fund balance in this line to enable all TIF funds to be documented and for council's ability to appropriate should a project develop for which council determined funds should be authorized. A revised budget sheet for this fund is in your packet breaking out the $130,00 questioned in our recent work session. 12. Media Specialist and the televising of the legislative sessions: expenditure request of $2,000. This request is not in the proposed budget. Council discussion requested this be considered. Supplemental Budgets 1. Health Department Budget 2. BID Budget 3. Parking Commission Budget 4. Debt/misc Budgets Please let staff know if you do not have these documents so additional copies can be provided. Supplemental Information 1. Fund balance sheet 2. General fund budget summary 3. Revenue and expenditure breakdowns (in pie chart format) 4. Latecomer/upsizing legal review 5. Personnel allocations 6. Courtyard budget 7. Airport TIF page Respectively submitted, 'Jane Howington City Manager City of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 Telephone (406) 758-7000 Fax - (406) 758-7758 Date: April 26, 2010 To: Mayor Fisher & City Council From: Amy Robertson, Finance Director Jane Howington, City Manager RE: External Budget requests Please find attached three budget requests which currently are not included in the Preliminary FY2011 Budget. The first one is for the Conrad Mansion to update their inventory. The City owns and insures the building and contents. FY08 was the last budget request from the Mansion for shingles. It was paid out of the General Fund. This request would also need to be paid out of the General Fund. The second request is from Eagle Transit. The City has supported this request for many years out of the Community Development Loan Revolving Fund. The thinking was that loan repayments are program income and are required to benefit low to moderate income persons. The Eagle Transit met those requirements. The loan revolving fund will not continue to revolve if funds are granted. The Revolving Fund has $180,000 remaining. The General Fund may be a more appropriate funding source. The third request is from the Lakers to improve their fields which are currently within the Airport Tax Increment District. Their memo and a memo from the Parks' Director are enclosed. Council direction is appreciated. March 16, 2010 Mayor Fisher City of Kalispell P.O. Box 1997 Kalispell, M 1 59903-1997 Re: Budget request Dear Mayor Fisher and Members of the City Council: The Conrad Mansion Board of Directors recently discussed requests by the City of Kalispell over the past two years for an updated inventory list of our collection for insurance purposes. In consideration of this request, the Conrad Mansion arranged for a professional appraisal by Tim Gordon of Missoula to examine our treasures. Mr. Gordon graciously offered to appraise our collection for 2/3 of his regular fees in what will amount to a two-phase project. Phase one of the project entailed photographing, describing, and appraising the furniture and lamps within the mansion collection. The total cost of this portion of the appraisal was $1,000. Due to winter closure mansion funds were not sufficient to cover this cost. However, Board President Mark Norley graciously donated the first $500 with a challenge for the remaining board members to make up the difference. From that challenge, $1,200 was raised and phase one of the process was completed. Phase two will be more complex and time consuming. Although $200 dollars remain to be put toward this effort, that amount is far from the necessary $2,500 needed to complete the project. This phase will appraise smaller items and primary documents in the museum collection, including many of the papers and letters associated with town founder, Charles E. Conrad. The Mansion Board of Directors and I feel the mansion is one of the city's greatest assets. For the benefit of the city, this long -overdue inventory would not be complete without an appraisal of the historic papers that were included in the home when it was gifted to the city in 1974. Even though times are tight, we are hopeful that you can also see the importance of this endeavor and seriously consider contributing the remaining $2,300.00 to aid our staff in completing this vital preservation project. Sincerely Mike Ko o Executive Director Conrad Mansion Museum P.o. Box 1041, KALISPELL, MT 59903 ■ PHoNE: 406-755-2166 The Conrad Mansion was built in 1895 as the home of C.E. Conrad, Montana pioneer, Missouri River trader, freighter, and founder of the city of Kalispell. Restored to its original elegance, it is placed on the National Historic Register and open to visitors from May to Ortober Eagle Transit 160 Kelly Road Kalispell, Montana 59901 406-758-5728 March 31, 2010 Amy Robertson City of Kalispell PO Box 1997 Kalispell, MT 59903-1997 Dear Amy, I am writing to request the 2010 fiscal year subsidy of $15,000.00 from the City of Kalispell to Eagle Transit. The City's support is vital to Eagle Transit and the transportation of the disadvantaged residents of Kalispell. As more people recognize the value of being able to depend on a viable bus service, the continued support of the City will be of increasing importance. Thank you, again, for your support. I look forward to working with you in the future as we look at new opportunities. MEMO TO: Amy Robertson, Finance Director & FROM: Michael Baker, Director Parks & Recreation DATE: 3/11/2010 RE: Airport Tag Increment Budget Request .M, The following is the Parks & Recreation Departments request for Airport Tax Increment funding for FY year 09/10 for improvements to Lakers Field. The Kalispell Lakers Association is requesting $30,000 for improvements to Lakers Field. The Lakers request will utilize $20,000 of this money to make safety improvements to the dugouts and $10,000 for expanding and improving batting cages A continued improvement to Lakers Field within the tax increment district are very beneficial to this neighborhood and enhances the city owned facility. The partnership with the Lakers organization has insured a maintained and quality facility. If further explanation or information is needed, please feel free to contact me. Thank you for your continued cooperation and consideration for this program. Sincerely, c Mike Baker Director Parks and Recreation Enc: Kalispell Legion Baseball Association request letter date 3/2/10 3061"Avenue Eusl, P.O. Box 1997, Kalispell, MT 59903 Phone (406)758-771&- Fax (406)758-7719 www.kallspelfcom BASEBALLI LAKERS Kalispell Legion Baseball Association P 0 Box 8444 35 Begg Road Kalispell, Montana 59904-1444 Tax ID #k81<0403037 March 2, 2010 Michael Baker Director Kalispell Parks & Recreation 306 1" Ave East Kalispell, Montana.59901 Dear Mike, I will start out in giving you an update on the safety improvements that we have accomplished out of last years allotted city contribution to the Lakers. We are very appreciative about. the continuing financial support we receive from the City of Kalispell. Below is a short list of what we accomplished this last year: 1. We have purchased all materials and have send you a copy of the bills for the new pitchers mound'that will be constructed this spring. _-This year Like last yea .we.are'aski- fox improvement monies f`or.Griffiii and ArchieRoe field for -next years Parks:and Recreation budget (10.41) irithe amount of $30;0O0.O.O. The Lakers baseball program would use $20.000..00 of this money to make safety improvements to the dugouts and $10,000.00 for expanding and improving the batting cages. The current cages are too narrow and during batting practice balls ricochet off the vertical supports and hit the players. The dugouts should be repaired to allow for netting in front and on top of the block wall. This would keep kids in the dugout from getting hit by line drive foul balls that come in and ricochet inside the dugouts. We appreciate the effort you and the City of Kalispell have done to support our organization. Let rrie know if I c be feather assistance. Si4ehy, i l ry Marc Liechti President. Kalispell American Legion Baseball Work: 7554 333 Cell: 26.1-44810 board@kalispelllakers.org Charles A. Harball Office of City Attorney City Attorney 312 First Avenue Fast P.O. Box 1997 Kalispell, MT 59903-1997 TO: FROM: DATE: SUBJECT: Kalispell City Council Jane Howington, City Manager Charles Harball, City Attorney June 17, 2010 Tel 406.758.7708 Fax 406.758.7771 charball@kalispell.com Extension of Services Plan and Latecomer Agreements ISSUE: What are the City's obligations in the cost of upsizing utilities beyond the immediate needs of a development? The Council posed the question of what the obligations of the City are for the costs of upsizing utilities beyond the immediate needs of a development when this requirement has been placed on the developing landowner by the City. This issue is specifically addressed by the City's Extension of Services Plan dated September 2004 and adopted by the City Council on September 20th, 2004 by Resolution No. 4937. The general policy for extending city utilities is found at Chapter 6 [page 221 of the extension of services plan and may be succinctly stated that it is the responsibility of the developer or property owner to design, construct and finance all new public and private infrastructure of the municipal utilities as such demands of the development require. The plan further anticipates the extension of city utilities by private developers into undeveloped areas of anticipated growth. In these instances the City may require, and the Montana State Department of Environmental Quality may require, that the utilities be sized to accommodate future demands over and above the demand placed on the utilities by the full build out of the private development that was the occasion for utility extension. In such a case the plan anticipates the following: (1) "Under certain circumstances, the Kalispell City Council may determine that an upsizing of the infrastructure is needed to accommodate future development in the area and will participate in the costs associated with the upsizing of the system(s)." [Page 26, Paragraph 51 (2) "Under certain circumstances, the Kalispell City Council may determine that it is appropriate to approve and enter into a Developer's Extension Agreement with the developer or property owners to provide for a partial reimbursement of costs associated with construction of the infrastructure which exceeds the capacity requirements of the development." [Page 26, Paragraph6] (3) "If the City's ability to finance the necessary enlargement of utility or road systems Extension of Services Plan and Latecomer Agreements June 17, 2010 Page - 2 cannot keep pace with development, or if the improvements schedule does not mesh with that of the developer, it shall be the responsibility of the developer to finance and construct City -approved alterations to the existing infrastructure sufficient to accommodate future development. In the event of this occurrence, the developer may be reimbursed for utility improvements by the City through utility service connection fees for said development." [Page 27, Paragraph 51 In each of these circumstances, the developer -landowner is seeking consideration from the City to extend the municipal service area. The City is not legally required to make such an extension and may make its determination to do so based upon consideration it receives back from the developer -landowner. The City may agree to extend its service area on the condition that the developer -landowner oversize the utilities it installs to meet the anticipated future demands for the utilities beyond the developer-landowner's project. To that end the City may agree the pay the entire amount of the oversize, some portion of it, or none of it. In the event that the City makes the decision to pay some or all of the costs of over - sizing the utility, it may choose to pay the costs directly. For instance, the project may have been previously included on the capital improvement plan for the utility and funds are set aside for such project. Or the City may agree to enter into a latecomers agreement with the developer in which the developer agrees to finance and install the oversized utility and be fully or partially reimbursed for the oversize portion of the costs through hookup fees paid by others who later use the excess capacity. The City may also agree to extend the service area only upon the condition that the developer -landowner agrees to be solely responsible for the installation and costs of its utility demands as well as the excess capacity required by future growth. While the City has experience in the first two instances it has no experience with the last. No instance has presented itself wherein the City had such little interest in making the service extension while at the same time the developer -landowner was so greatly motivated so as to agree to pay the entirety of the upsizing costs. Each request for extension of services presents its own unique set of circumstances. For each request, staff will evaluate and recommend a response from the City Council which will act pursuant to the approved extension of services policy and in City Attorney Office of City Attorney City of Kalispell TF City of Kalispell Public Works r Department - Post Office Box 1997, Kalispell, Montana 59903-1997 - Telephone (406)758-7720, Fax (406)758-7831 ul u•►_►1� lu June 17, 2010 To: Jim Hansz, P.E., Director of Public Works From: Terri Loude U rmilk, Budget Resource Manager Re: FY 10/11 MACI Grant - Sweeper The Montana Air and Congestion Initiative (MACI) was established to improve air quality by reducing transportation related emissions. The City of Kalispell was identified as an "at risk" non -attainment area for PM10 particulates by DEQ and is therefore eligible to participate in the Air Quality Equipment Purchase Project. The City of Kalispell has benefited over the years by purchasing several sweepers through the program. The state contributes 86.58% of the cost of the sweeper and the City is required to pay the remaining 13.42%. Last year the state put together a sweeper bid with minimum specifications. The minimum specifications did not include such basic items such as a service manual, safety warning lights (strobe beacon), R/H inspection door, and auxiliary hydraulic system, all items that had been previously specified as standard items. Municipalities were then required to pay 100% of the cost to include these "options." The City's fiscal year 09/10 included funds for the MACI sweeper program and the City sweeper request included the needed, but now optional, equipment for a total additional cost of $6,958. The added cost of this equipment raised the City's cost share to 16.4% of the total cost of the sweeper. In fiscal year 09/10, the City initially requested two (2) sweepers to replace the two oldest sweepers originally purchased under the MACI program. The City also requested a combo unit for ice control. DEQ indicated they only had enough funds available for one (1) sweeper. The Equipment Capital Improvement Plan for this year includes one (1) sweeper to replace the remaining 1994 Elgin sweeper. The budget includes $40,000 for the City's match and anticipates a continuation of the Department's practice to make previously standard items optional. The City currently has three (3) functioning street sweepers, a 1994 Elgin, held in back-up status, a 2005 Elgin, and the 2010 Elgin we received under last year's program. If the City receives MACI funding in fiscal year 10/11 the plan is to replace the 1994 Elgin and the City would continue to have three (3) functioning street sweepers in the fleet. EXHIBITS page 1 Listing of Officials 2 General Statistical Information 3 Personnel Schedule-10 year history of FTE's 4 Master Salary & staff fund splits 6 Mill Levy History 7 Administrative Transfer Formula 8 Debt Obligation Schedule - All Funds 9 Organization Chart 10 Chart - General Fund - Fund Balance History 11 Chart - General Fund Revenue 12 Chart - General Fund Expenditure 13 Chart - Total City Budget by Fund Type and by Function 14-16 General Fund Revenue Recap 17-18 General Fund Expenditure Recap 19-20 All Funds- Recap of Revenue, Expenditures and Cash Exhibits To Be Provided: Budget Certification (Final Budget) Department of Revenue Certified Valuation (Final Budget) Department of Revenue Mill Levy Calculation (Final Budget) ISTNTarITS' ELECTED OFFICIALS Manager/Council form of Government Mayor Tammi Fisher 12/2013 Council members: ari Gabriel Ward I 12/2011 Jim Atkinson Ward III 12/2013 Robert Hafferman Ward I 12/2013 Randy Kenyon Ward III 12/2011 Wayne Saverud Ward II 12/2011 M. Duane Larson Ward IV 12/2011 Jeff Zauner Ward II 12/2013 Tim Kluesner Ward IV 12/2013 Other City Officials: City Manager Jane Howington Attorney Charles Harball Police Chief Roger Nasset Fire Chief Dan Diehl Finance Director Amy Robertson City Treasurer Deb Deist City Clerk Theresa White City Judge Heidi Ulbricht Public Works Director James Hansz Parks Director Michael Baker Planning Director Tom Jentz Human Resource Director Terry Mitton Assistant Finance Director Rick Wills 0 CITY OF KALISPELL, MONTANA Miscellaneous Statistics (unaudited) Class of City Date of Organization County Form of Government Number of employees (non -elected) Seasonal employees Elected Mayor, 8 Council persons, Municipal Judge Population of the City - estimated Land area Registered Voters: May 2010 2009 Taxable Valuation 1 st 1892 Flathead Council/ Manager 182.2 1.00+ 10 21,182 7,288 12,199 $ 37,981,898 City Services: Police protection Fire Department, Ambulance Service and Building Inspection Parks & Recreation Community Development Public Works -Streets, Water, Sewer, Wastwater Treatment, Storm Sewer General Administration -City Manager, Attorney, Finance, City Clerk, Municipal Court Planning Airport Number of building permits issued -calendar 2009 Miles of Streets & Alleys Municipal Water/Sewer_ Number of consumers Average daily water consumption (millions) Miles of water main Miles of sewer main Miles of storm main Water rate per 1,000 gallons $ 2.43 Sewer rate per 1,000 gallons $ 4.19 Irrigation per 1,000 gallons $ 1.55 Customer service costs $3.75 each (water/sewer) per billing period. PROPERTY TAX MILL LEVIES FY2009-2010 General Fund Parks Levy (designated) G.O. Bond - 2002 Pool G.O. Bond - 2004 Firehall #62 Permissive Health Levy TOTAL 2 203 144 8453 2.15 129 132 57 117.71 22.4 7.5 7 15.2 169.81 Q 6 'p 0 p E C C rn y m •` O O C O U }6 N C C N 'E -c 3 •c m r m U'o o oA rn rn LL n � 'o E o m m m o � m � � � � _o cn °? o M N m o Ln con• N `_ + N N a-� BOO et Ln 0(O O M O 00 o M O Ln M Ln N(OONOQOMi� Ln rn OoOLOOLOOOO M OM000 Ln q O ct O(O Ln CO CO Q O Q M O In Or o j�L.-• r..-:QMQ Q'OMcMNQ OOMM N C N ommm OI,Nt�c N y p _ m a o n0E•�� CL 2 O Q d CL Ln N 01 N c6 J a N + .O N + u LO +� O p O "O c 0 Z !'IO O M O O O O L� n LnMtnN(O O� O O Ln C1 O O O M O O cm) O� n O O O CD CD O O� ON CONOt� N O m Q Q" CO O 7 O O eq �.-. 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BOND, series 2004 -voted levy FIREHALL Health Ins. levy -premium increases Parks health TOTAL CITY LEVY 2006 2007 2008 2009 2010 137.00 134.90 132.60 138.76 117.71 22.40' 140.11 10.00 9.00 7.50 7.75 7.50 10.50 9.50 8.00 7.50 7.00 12.50 13.50 14.75 16.22 13.60 1.60 170.00 166.90 162.85 170.23 169.81 **The legislature provided for the increase in mills necessary to pay higher health insurance premiums. The pool 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. The same is true for the FireHall debt service. Other Government levies: City/County Health Fund 5.30 (Administered by the County) City County Health Fund levy to be provided by County. Business Improvement District levy 37.5 (plus square footage assessment at .015 sq. ft.) 5.10 5.34 5.61 5 37.5 0.00 0.00 37 C.1 2011 Manager Personnel Mayor/council City Clerk Finance Attomey(less prosecutors) City Hall General Gov4./Inrammce Total S 107,052 S 127,000 $ 102,438 $ 126,509 S 240,665 S 157,368 $ 215,999 $ 37,657 $ 1,114,687 11 Costs for each fund are taken from the previous year's financial statements ALLOCATION FY2011 BUDGET FY08 FY 09 Percent of Comparison Expenditures Total $ 18,985,752 General Government $ 15,783,693 0.55006346 $ 259,819 Udag $ 171,717 0.00598436 $ 336,946 Airport Tif 2185 & 3185 $ 359,081 0.01251401 $ 48,228 Westside Tif 2188 & 3188 $ 331,349 0.01154755 $ 169,365 Forestry $ 196,311 0.00684146 $ - BID $ 29,694 0.00103484 $ 145,714 Parking Comm S 150,006 0.00522773 S 202,121 Airport $ 114,935 0,00400550 $ 2,241,308 Water Fund $ 2,438,373 0.08497757 $ (12,910,620) supported funds $ 153,469 Water Billing $ 159,046 0.00554277 $ 28,694,313 total per budget printout $ 1,361,631 Sewer Operations $ 1,631,386 0.05685398 $ 13,783,693 $ 171,133 Sewer Billing $ 186,227 0.00649003 $ 2,367,417 Wastewater Fund $ 2,713,819 0.09457689 $ 816,608 Storm sewer $ 822,640 0.02866910 S 762,782 Snlid Waste Fund $ 772,132 0.02690889 $ 340,000 Building Inspection $ 340,231 0.01185709 $ 1,251,455 Street Maint. $ 1,460,634 0.05090326 $ 190,843 Light Maint. S 183,300 0.00638803 $ 896,919 Ambulance $ 849,739 0.02961350 $ 30,701,510 Total $ 28,694,313 1.000000 General Fund 0.550063 S Total All-tiun 613,149 FYI Last Years $ 830,809 dill Udag 0.005984 $ 6,671 $ 10,451 S (3,780) Airport Tif 0.012514 $ 13,949 $ 13,554 $ 395 Westside Tif 0.011548 $ 12.872 S 25,000 $ (12.128) Forestry 0.006841 S 7,626 S 6,813 $ 813 BID 0.001035 $ 1,154 $ - $ 1,154 Parking Comm 0.005228 S 5,827 $ 5,861 $ (34) Airport 0.004005 S 4,465 S 8,130 $ (3,665) Water Operations 0.084978 S 94,723 $ 90,156 $ 4,567 Water Billing 0.005543 S 6,178 $ 6,173 $ 5 Sewer Operations 0.056854 $ 63,374 $ 54,771 $ 8,603 Sewer lulling 0.006490 $ 7,234 $ 6,884 $ 350 Wastewater Operations 0.094577 $ 105,424 $ 95,228 $ 10,196 Storm sewer 0.028669 $ 31,957 $ 32,848 $ (891) Solid Waste 0.026909 S 29,995 $ 30,683 S (688) Building Inspection-$1,215 0.011857 $ 12,002 $ 12,353 S (351) Street MainL 0.050903 $ 56.741 S 50,339 S 6.402 Light Maim. 0.006388 $ 7,121 $ 7,677 S (556) Ambulance 2230 0.029613 $ 33,010 $ 36,078 $ (3,068) Total 1.000000 $ 1,113,472 S 492,999 S 7,324 $ 500,323 Revenue to General Fund Bldg, dept cannot fund Note: Did not include cost of prosecutor to he r/Councit budget-adm reduced $2,323 distributed for Admin. Monthly $ 555.89 $ 1,162.43 $ 1,072.66 $ 635.51 $ 96.13 $ 485.61 $ 372.07 $ 7,893.62 $ 514.87 $ 5,281.20 $ 602.86 $ 8,785.30 $ 2,663.09 $ 2,499.58 $ 1,000.16 $ 4,72R.43 $ 593.39 $ 2,750.82 $ 41,693.62 FY 2011 DEBT OBLIGATION SCHEDULE - ALL FUNDS Remaining Balance I FY 2011 Payment RATE FUND 6/30/2010 PRINCIPAL INTEREST TOTAL GENERAL FUND: 195% 20OR Fire Ladder Truck -Rocky Mtn Bank Note $575,000 10 yr .$47R,0n0 $51,5n0 $18,3R0 $69,980 1.95%v 2006 BOI -Fire Truck $279,900 10 yr $166,905 $27,828 $3,119 $30,947 7.95%v 2005BOI-CityHa11HVAC $151,836 10yr $73,004 $15,562 $1,348 $16,910 $94,890 $22,847 $117,737 TOTAL GENERAL FUND $717,909 SPECIAL REVENUE: 1.00% 2005 USDA- IRP Loan 61-01 Revolving Fund $627,500 30 yr $486,074 $17,215 $4,865 $22,080 l.00% 2006 USDA- IRP Loan 61-02 Revolving Fund $257,500 30 yr $257,500 $8,440 $2,492 $10,932 6.00i 1995 COURTYARD nwrtgage (Comm. Action Pat Lner.) $270,730 30 yr $189,874 $8,335 $11,170 $19,505 SPECIAL REVENUE TOTALS $933,448 $33,990 $18,527 $52,517 DEBT SERVICE FUNDS: 3.83% 2005 AIRPORT TIF DEBT $2,000,000 15yr S),44S,000 $120,000 $60,435 $180,435 4.85% 2007 CITY HALL 12 yr$1,420,165 (3/2015 earliest pre -payment date) $1,181,983 $100,632 $56,125 $156,757 4.66% 2002G.O.BOND-POOL $3,675,000 20yr $2,610,000 $170,000 $121,888 $291,888 3.94% 2005 G.O.BOND-FIRE HALL $3,000,000 15 yr $2,195,000 $185,000 $82,358 $267,358 $575,632 $320,806 $896,438 DEBT SERVICE FUNDS TOTALS $7,431,983 SIDEWALK & CURB WARRANTS (8yr) 4.25% 2002 S&C $13,363.74 $1,671 $1,671 $71 $1,742 4.50% 2003 S&C $13,758.44 $3,440 $1,720 $138 $1,858 5.50% 2004S&C $31,692.72 $11,885 $3,855 $636 $4,491 7.75% 2005 S&C $22,850.13 $11,425 $2,857 $860 $3,717 6.50% 2007 S&C $15,407.04 $11,555 $1,926 $700 $2,626 3.50% 2008S&C $ 8,980.80 $7,858 $1,123 $255 $1,378 3.50% 2009S&C $ 7,629.48 $7,629 $955 $250 $1,205 $14,107 $2,910 $17,017 S&CTOTALS $55,463 SIDS: 6.200% 1997 SID 341 -East Kalispell sewer line $100,000 (Final Payment) $5,000 $5,000 $310 $5,310 6.340% 1997 SID 342 -Corporate Way $209,000 (Final Payment) $10,000 $10,000 $365 $10,365 5.6o0% 2001 SID 343 - Sunnyview KRMC $1,518,500 20yr $720,000 $80,000 $33,800 $113,800 5.270% 2006 SID 344 - Old School Station $4,520,000 20 yr $3,620,000 $225,000 $169,958 $394,958 $320,000 $204,433 $524,433 SID TOTALS $4,350,000 ENTERPRISE FUNDS: Water 4.00% 2001 SFR loan (Main & Idaho Water Main) $761,000 20yr $481,000 $38,000 $18,860 $56,860 4.00% 2004 Refunding Bond (Hwy 93 So. Project) $1,840,000 20yr $1,050,000 $145,000 $46,633 $191,633 3.75% 2007 SRF - A Bonds Refunding (meters & hydrants) S 1,283,159 8yr $846,000 $157,000 $30,262 $187,262 3.75% 2007SRF -BBonds (New Reservoir) $1,500,000 20yr $1,423,000 $22,000 $53,157 $75,157 $362,000 $148,912 $510,912 TOTAL WATER $3,800,000 Sanitary Sewer & Waste Water Treatment Plant 4.00% 1991 WWTP SRF Loan $3,913,425 (3 year remain) *#° $672,000 $261,000 $24,300 $285,300 4.1o% 2002 WWTP Refunding Revenue Bond $1,813,350 (Final) *** $230,000 $230,000 $9,730 $239,730 3.75% 2004 Sanitary SRF loan $1,475,860 (Hwy 93 So.) 20 yr $1,138,000 $63,000 $42,075 $105,075 3.75"% 2007 WWTP SRF LOAN $14,470,000 20yr $13,701,000 $215,000 $511,820 $726,820 TOTALSEWER/WWTP $15,741,000 $769,000 $587,925 $1,356,925 DOTAL ALL DEBT $2,169,619 $1,306,360 $3,475,979 #*- Sewer bonds which will be paid off were taken into consideration when structuring the 2007 W WTP SRF Loan. The early SRF loan payments were reduced and will increase when these bonds are paid. Debt service in the sewer fund will remain at $1.3 million when these bonds older bonds are paid off. Note: all loans are fixed rate with the exception of the two BOI loans which are marked with a v next to the rate. BOI - Board of Investments USDA-IRP -Dept of Agriculture Intermediary Relending Program SRF- State Revolving Fund (DNRC money) G. O. Bonds -General Obligation voted bonded debt i 3N N I U I =€ 3 zQ wo 3 30oc „ � a ' 11 IN g ¢n t4 a v aQ �a '.ate a li... jiiff 1 W� o iL L� wo 3 30oc „ � 11 IN g ¢n t4 a v aQ �a '.ate a li... jiiff 1 W� o iL L� w� ji'll, I-. :ag _ - _ -LL LL =§o I-=- W-1 I tot* OtOt* 600t ! S00t .1OOt 900t S00t b00t £00t t00t b W toot °00t �I 666t V 866I 466t w 966t S66t b 66t £66t I66t t66t F °66t i O G4 O O O O O O O O O 6/3 6A Fi4 Ei3 Fty M 00 O .-� N t� 00 00 00 00 01 �-1 O O r1 1n � �.-i N �—i e� 69 69 69 us 69 69 69 us 6R 69 69 69 651 69 6A 69 A 69 69 65 H9 69 69 W O 01 O rl N M M \O t— = C1 O r1 N M !t M IC t— 00 C1 y 00 C1 01 C1 CN CI C1 C1 O\ 4 1 01 0 0 0 0 0 0 0 0 0 0 H 01 01 C1 Q1 C1 C1 C1 C1 01 01 Q1 O O O O O O O O O O 0 0 N N, 10 )J 22 \� § \/ Z / � t ƒa o t2 jqw k 7R E 0 \\ kƒ §to §c k¥ � kR 2 )� 2 IV22@2SS§QSSS SS£ �o�=o�o�eo� oho -at-��a_«0__4z _�o00 § kkk§Got, �/kk�� k�k w__ & 11 Itot� OIOt� 600t 80 OZ -loot 9002 soot boot £Dot •� 200t t o2 0 OOOZ- � 666t 866I '466t w 966t s66t �I b66t £66t 266P I66t 066t i 0 0 0 0 G04 0 Q G7 O O O F!3 d4 d4 6A I-, O N 00 m M w N M M N N t-- 1-4 M t- t- kn t- M Nt 14D 110 t- w C� N to t- �o aN In "O m .-q -4 N C O N = lry 01 l- m = l- = m � -i N W N IV= N ON � t- 0T t- N Vt 0\ O 00v b m m py In 00 O N t- tA in !t N to �D 603 605 69 65 69 US. 69 65 H9 605 69 69 65 6113 EA 69 H9 603 Ge 69 69 69 H3 L� 00 0 0C', N N N N N N N N N N 9F 10 c Ln O u m c {� L 4) CL 0 (L6 Ln S o U j (n c O N d Q c c v _C b v a X LL � j � N 7 0 +�� CL C) W a U. O A �Moo� �D 00 N N 00 O M � � 0 00 r O e+� � 609 H9 O d9 EA EI9 Ff3 o rn ' C � o LM O E M ei N mCL Qj c w Gl N LL V" L O` v> 76 2 N u C7 Val CJ W 00 o to d• oo � o0 0� roatno���oo oor,�tnO;,Nr [C40 O O O UX ^. a'Qi 0 C 75 7' C7 raAUW44 10 ol &, L 0. 0 l7 a+ O l7 N N as E 0 Q _y � V N K Y o N N �, + � to t Q Q n +i C to Y to -1 > cu T QLL to W o 9 yrn c m ro 0 Y o2S O 0 tn 0�0 ONO N O 0�1 O O O \O O 'ITM �--I V �-+ t- oe '~ o0 ti O1 O� li � to O N (Z to O 00 M to ti r N O1 r to r•+ O to M N oo rw 1p � 1!] r•i tN vi l� M � � FA Hn 6e 609 604 H9 69 G* 6141 &5 O kn e N \ tq m l� rl F G7'"d�'a��•�oZj c L7aUaPk;To a, 13 General Fund Revenue Recap General Fund Expenditure Recap All Funds- Recap of Revenue, Expenditures and Cash 14 GENERAL FUND REVENUE RECAP FUND: 1000 kr lfallklmiit$]0 PROPERTY TAXES: 311100 Real Property Taxes 311105 PILOT payment 311200 Personal Property 312000 Penalty & Interest S 36.507 S 37.982 R'gTTM ATFi.n PROPOSED ACTUAL I BUDGET I ACTUAL I BUDGET FY08/09 FY09/10 FY09/10 FY10/11 GENERAL FUND MILL LEVY 138.76 4 mills to Parks 4,766,114 231,991 21,604 SUBTOTAL BUSINESS LICENSES: 322101 Alcohol Beverage 322300 General and occupational 322500 Amusement 323012 Planning fees & Sign permits 323107 Excavation Permits, house moving 323109 Zoning & Site Plan Review Fees 323300 Animal licenses SUBTOTAL INTERGOVERNMENTAL REVENUE: 334015 Grants moved to Special Revenue 334017 911 reimb. - dispatch training -County 335030 MV Tax Ad Valorem 335076 Gaming Machine Permits 335110/077 Live Card Game, keno & bingo 335230 HB124 ENTITLEMENT SUBTOTAL FINES AND FORFEITURES: 351017 Technology fees 351000 City Court Fines & fees, admin SUBTOTAL 117.71 117.71 24 mills to Parks 4,226,561 4,229,500 4,300,000 3,118 7,818 244,319 250,000 250,000 25,000 20,000 20,000 $ 5,019,709 $ 4,495,880 $ 4,502,618 $ 4,577,818 $ (150,000) to Parks 26,581 26,381 26,381 26,381 1,217 1,200 1,200 1,200 350 600 600 600 74,592 75,000 65,000 65,000 715 500 500 500 92,678 95,000 23,635 8,500 1,381 1,200 900 900; $ 197,514 $ 199,881 $ 118,216 $ 103,08f, 57,547 grant fund 0 0 990 3,000 0 0 1,844 1,844 2,000 1,600 60,625 60,325 60,325 60,325 3,600 3,600 3,600 3,600 2,175,464 2,270,106 2,268,836 2,272,379 $ 2,300,070 $ 2,338,875 $ 2,334,761 2,337,904 21,290 21,000 26,000 26,000 467,818 476,000 450,000 475,000 $ 489,108 $ 497,000 $ 476,000 $ 501,000 15 GENERAL FUND Revenue - Page 2 CHARGES FOR SERVICES: 341020 Administrative chg. 341022 Bond'09/ Admin. EPA grant/Lutheran Home 341024 EPA Grant - Fire Dept direct reimbursement 341025 City Collections/other charges 341027 Bresnan Franchise Fees 342010 KPD -Public safety fees 342014 KPD -School Resource Officers 342015 KPD -School Reimb./Special Events 342016 KPD -Regional Training /testing Reimb. 342023 Fire Prevention fees 342025 Fire Engine Response Fee 343005 Central Garage Charges 346030 Parks, Rec. & Pool SUBTOTAL MISC. REVENUE 362010 Golf Course lease 362015 Insurance Reimbursements 364030 Auction & misc. collections/rent/donations 365015 Kidsport- lease reimbursement 365018 Band shell contribution 381060 Operating transfer 2372 -health insurance 381050 Inception of lease - Police cars 381080 Equity transfer from SID revolving SUBTOTAL 371010/12 INVESTMENT REVENUE: TOTAL GENERAL REVENUE CASH JULY 1(Includes designated $) TOTAL AVAILABLE FOR BUDGET RECOMMENDED EXPENDITURES CASH CARRYOVER (year end operating) 1, s .v_ Designated for Bandshell Designated for Parking Total cash available Expenditures/total cash carryover I ACTUAL I BUDGET I ACTUAL I BUDGET FY08/09 FY09/10 FY09/10 FY10/11 490,702 492,998 492,998 488,321 32,900 15,500 0 30,000 50,000 0 20,000 1,418 1,500 24,450 1,500 152,797 155,000 150,000 150,000 16,585 20,000 15,000 15,000 86,000 86,000 86,000 86,000 14,713 moved 0 0 5,734 15,000 13,782 10,000 66,247 17,000 16,968 10,000 3,360 5,000 6,620 6,500 118,518 118,000 118,000 118,000 258,171 0 0 0 $ 1247,145 $ 975,998 $ 923,818 $ 935,321 25,471 25,471 25,000 25,000 1,500 3,000 3,289 3,500 2,175 500 41,651 42,000 42,275 44,000 0 0 2,926 0 641,161 516,615 516,615 512,326 80,850 $ 15,000 0 0 0 $ 726,572 $ 587,586 $ 590,491 $ 665,676 $ 85,809 85,000 50,000 50,000 $ 9,919,796 $ 9,180,220 $ 8,995,904 $ 99170,800 $ 459,907 $ 308,668 $ 308,668 $ 556,457 $ 10,379,703 $ 9,488,888 $ 9,304,572 $ 9,727,257 $ 10,070,785 $ 9,108,115 $ 8,748,115 $ 9,072,078' $ $ $ 262,631 9,205 36,832 $ $ $ 334,736 9,205 36,832 $ $ $ 507,494 12,131 36,832 $ 506,216 $ 100,000 $ 12,131 $ 36,832 $ 308,668 $ 380,773 $ 556,457 $ 655,179 3.06% 4.18% 636% 7.22% adjusted for Parks-3mo w # FTE's approriated FTE's 1 1.5 0.55 1.34 3.2 General City Human Mayor Media Government Manager Resources Council Specialist City Clerk Finance 110 Salaries $ 124,038 $ 103,338 $ 63,162 $ 20,102 $ 78,120 $ 191,986 114 Comptime Buyback & severance 121 Overtime & Spec. Assign PD,kelly-firc,Dei Comp. 5,000 500 153 Health Insurance 13,770 15,236 31,815 8,190 9,446 30,604 155 Retirement 8,350 6,700 2,432 1,299 5,049 12,431 TOTAL PERSONAL SERVICES 151,158 125,274 97,409 29,591 93,115 235,021 210 Supplies/ofce/computers/Non-capital equip 218 3,000 1,150 800 100 1,000 150 220 Other supplies, safety equip, ammo, 200 230 Supplies & FUEL; chemicals, concession sup 240 Consumable Tools SUBTOTAL SUPPLIES 312 Postage 320 Printing & advertising 330 Books, Dues,Membetships, filing fees 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 350 Professional Services/contract services 362 Maint. services, building, equip,radios,landscaping 360 Technology services (court) 370 School & Travel 380 Training, medical services, meetings 390 Other Purchased Services SUBTOTAL PURCHASED SERVICES 500 Fixed Charges, Insurance, County taxes,tmnsfets 0 Contingency SUBTOTAL MISCELLANEOUS TOTAL M & O 600 DEBT SERVICE 500 50 3,000 1,650 1,000 100 1,000 200 - 18,000 5,850 l00 3,500 2,000 550 6,300 275 1,300 400 150 100 400 100 62,600 3,600 2,500 3,525 5,504'" 1,000 3,500 3,000 2,500 500 300 89,950 3,900 7,900 9,700 2,500 4,200 9,400 352,000 40,000 392,000 - - - - - - 484,950 5,550 8,900 9,800 3,500 4,400 9,400 940 CAPITAL Oi1TI.AV -Police Cars - - - _ _ _ _ DEPARTMENT TOTAL 2010 $ 484,950 $ 156,708 $ 134,174 $ 107,209 $ 33,091 $ 97,515 $ 244,421 2009 Final budget (info only) $ 443,960 $ 164,094 $ 132,574 $ 105,277 $ 32,590 $ 95,906 $ 244,863 change $ 40,990 S (7,386) $ 1,600 $ 1,932 $ 501 $ 1,609 $ (442) 17 4.66 Attorney 4 Municipal Court 0.25 Public Works 3 Central Garage IA City Hall 39 Police 27.3 Fire 4.75 Planting Department 91.95 TOTAL $ 307,944 $ 199,353 $ 16,919 $ 178,259 $ 65,147 $ 2,302,502 $ 1,490,105 $ 257,172 $ 5,398,147 5,500 6,500 $ 12,000 1,500 200 122,500 25,000 $ 154,700 48,958 38,271 2,901 37,356 13,295 386,978 243,487 54,388 $ 934,695 19,972 12,908 1,095 10,935 3,976 300,915 191,408 16,671 $ 594,141 376,874 250,532 20,915 233,550 82,618 3,119,395 1,950,000 328,231 $ 7,093,683 3,200 3,000 1,925 1,800 19,500 10,200 7,500 $ 53,325 1,500 3,850 5,750 52,500 16,500 $ 80,300 229,000 5,500 $ 235,050 500 700 15,000 $ 16,200 3,200 4,500 1,925 235,150 6,450 77,500 41,700 7,500 $ 384,875 $ 18,000 7,000 500 5,000 700 500 $ 19,650 2,500 1,550 650 150 1,250 1,600 3,800 $ 25,425 9,800 84,300 19,500 $ 113,600 1,200 1,400 1,000 250 15,000 8,500 900 $ 29,400 5,000 5,750 150 52,000 19,000 377,286 8,000 1,300 $ 546,211 585 25,000 24,500 19,500 $ 69,585 38,742 $ 38,742 2,000 6,000 400 500 26,000 2,500 2,000 $ 49,400 350 23,000 13,800 $ 37,950 5,500 1,500 $ 7,000 17,700 59,442 2,200 63,385 128,550 473,536 74,100 8,500 $ 954,963 2,000 73,500 $ $ 427,500 40,000 - - - - 2,000 73,500 - - $ 467,500 20,900 63,942 4,125 298,535 137,000 624,536 115,800 169000 1,807,338 16,986 7,200 665021 $ 90,207 - - - - 80,850 - - S 80,850 $ 397,774 $ 314,474 $ 25,040 $ 532,085 $ 236,604 $ 3,831,981 $ 2,131,821 $ 344,231 $ 9,072,078 $ 395,673 $ 306,188 $ 18,389 $ 476,662 $ 318,552 $ 3,713,735 $ 2,308,338 $ 351,314 $ 9,108,115 $ 2,101 $ 8,286 $ 6,651 $ 55,423 $ (81,948) $ 118,246 $ (176,517) $ (7,083) $ (36,037) 18 t r , Fund Description 1000 General Fund General Fund- On -behalf payments Special Revenue Funds: 2185 TAX INCREMENT-AIRPOK"f 2188 TAX INCREMENT-WESTSIDE 2210 PARKS IN LIEU OF 2215 PARKS & RECREATION FUND 23I0 OLD SCHOOL TECHNOLOGY TIF 2311 OLD SCHOOL INDUSTRIAL TIF 2399 IMPACT FEE FUND 2230 AMBULANCE 2372 HEALTH -PERMISSIVE LEVY 2394 BUILDING CODE ENFORCEMENT 2400 LIGHT MAINTENANCE 2420 GAS TAX 2500 SPECIAL STREET/TSS 2600 URBAN FORESTRY DISTRICT 2601 DEVELOPER'S TREES 2602 ARRA URBAN FORESTRY GRANT 2825 MACI GRANT 2880 CD LOAN REVOLVING 2882 COURTYARD RESERVE FUND 2886 COMMUNITY DEVELOPMENT 2887 RURAL DEVELOPMENT 2888 RURAL DEVELOPMENT #2 2915 HOMELAND SECURITY STONEGARDEN GRANT 2916 DRUG ENFORCEMENT GRANT 2917 COPS TECHNOLOGY PROGRAM GRANT 2918 COPS HIRING RECOVERY PROGRAM 2919 LAW ENF. BLOCK GRANT 2921 DRUG COURT GRANT 2927 CULTURAL ARTS GRANT 2951 DUI COURT GRANT 2953 EPA BROWNFIELDS ASSESSMENT GRANT 2957 FEMA GRANT 2975 TRAILS/CTEP 2990 STIMULUS -STREET DEPT. 2991 NEIGHBORHOOD STABILIZATION GRANT 2992 STIMULUS - ENERGY PROGRAM Total Special Revenue Funds Debt Service Funds: SID Revolving Fnnd G.O. BOND, series 2002 - Pool G. O. BOND, series 2005 - Fire Hail NEW CITY HALL Debt Service SIDEWALK & CURBS SIDS AIRPORT TIF DEBT SERVICE Total Debt Service funds Estimated Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 556,457 $ 9,170,800 $ (9,072,078) $ 655,179 $ 1,200,000 $ (1,200,000) $ - $ 827,237 $ 561,152 $ (1,249,725) $ 138,664 $ 1,860,648 $ 400,550 $ (2,261,198) $ - $ 89,151 $ - $ (60,221) $ 28,930 $ 70,924 $ 1,404,243 $ (1,344,572) $ 130,595 $ 8,746 $ 33,700 $ (40,950) $ 1,496 $ 849 $ 8,275 $ (9,000) $ 124 $ 225,302 $ 103,300 $ (285,740) $ 42,862 $ 100,960 $ 752,500 $ (777,087) $ 76,373 $ 18,053 $ 579,076 $ (577,326) $ 19,803 $ 27,488 $ 270,300 $ (260,542) $ 37,246 $ 168,122 $ 226,200 $ (267,794) $ 126,528 $ 407,652 $ 365,000 $ (560,363) $ 212,289 $ 934,787 $ 1,788,000 $ (2,127,207) $ 595,580 $ 49,705 $ 233,300 $ (241,499) $ 41,506 $ 86,275 $ 10,000 $ (96,275) $ - $ - $ 11,500 $ (11,500) $ $ - $ M0,000 $ (200,000) S - $ 250,524 $ 81,769 S (225,000) $ 107,293 $ 2,284 $ 85,000 $ (84,497) $ 2,787 $ 391,913 $ 14,820 $ (132,373) $ 274,360 $ 270,059 $ 29,048 $ (269,827) $ 29,280 $ 77,998 $ 37,135 $ (95,930) $ 19,203 $ - $ 94,034 $ (94,034) $ - $ 9,030 $ 91,600 $ (91,855) $ 8,775 $ 750,000 $ (750,000) $ - $ 5,000 $ 90,370 $ (70,370) $ 25,000 $ 4,715 $ 108,845 $ (112,845) $ 715 $ - $ 331,392 $ (331,392) $ - $ - $ 8,950 $ (8,950) $ $ 953 $ 115,090 $ (116.043) $ $ 396,694 $ (396,694) $ - $ 62,572 $ 377,167 $ (431,737) $ 8,002 $ 25,340 $ 255,000 $ (265,000) $ 15,340 $ - $ 339,549 $ (339,549) $ - $ $ 2,500,000 $ (2,500,000) $ $ $ 88,700 $ (88,700) $ - $ 5,976,287 5 12,742,259 $ (16,775,795) $ 1,942,751 $ 245,000 $ 4,000 $ (12,000) $ 237,000 $ 14,832 $ 284,695 $ (291,888) $ 7,639 $ 33,087 $ 267,585 $ (267,358) $ 33,314 $ - $ 156,757 $ (156,757) $ - $ - $ 17,673 $ (17,673) $ - $ 88,645 $ 524,473 $ (534,043) $ 79,075 $ 225,864 $ 662,500 $ (680,435) $ 207,929 S 607,428 $ 1,917,683 $ (1,960,154) $ 564,957 19 FUND POSITION PAGE 2 Capital Project Funds: 4290 WALK & CURB 4150 Fire Station N61 Remodel 4300 FAA Non -Primary Entitlement 4310 FAA Airport Land Acquisition 4312 FAA Planning Grant Total Capital Projects Enterprise Funds: 5210 WATER # 5310 SEWER/WWTP 5349 STORM SEWER 5510 SOLID WASTE 5610 AIRPORT * Total Enterprise Funds Internal Service Funds: 6030 DATA PROCESSING FUND Total Internal Service Funds TOTAL CITY BUDGET Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 25,000 $ (25,000) $ $ 1,348,039 $ (1,348,039) $ 600,000 $ (600,000) $ $ 2,874,559 $ (2,874,559) $ $ 100,000 $ (100,000) $ - $ 4,947,598 $ (4,947,598) $ - $ 3,612,480 $ 2,857,500 $ (4,141,786) $ 3,053,194 $ 3,052,661 $ 3,815,500 $ (5,134,915) $ 2,952,621 $ 1,841,711 $ 1,071,000 $ (1,010,553) $ 2,127,158 $ 366,238 $ 778,500 $ (777,817) $ 466,921 $ 211,951 $ 86,199 $ (295,845) $ 103,137 $ 9,085,041 $ 8,608,699 $ (11,360,916) $ 8,703,031 $ 121,738 $ 323,184 $ (379,248) $ 70,674 $ 121,738 $ 323,184 $ (379,248) $ 70,674 $ 16,346,951 $ 38,910,223 $ (45,695,788) $ 11,936,592 * cash adjusted +$2,040,977 for non -cash line items (depreciation) Component Units 5720 PARKING COMMISSION* 2700 BUSINESS IMPROVEMENT DISTRICT $ 67,560 $ 140,750 $ (138,622) $ $ 116,462 $ 82,861 $ (199,323) $ Total with Component units $ (46,033,733) 20 76,688