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02. ExhibitsEXHIBITS page 1 Budget Certification 2 Listing of Officials 3 General Statistical Information 4 Resolution No. 5578 - General Fund Unassigned Fund Balance Policy 5 Personnel Schedule-10 year history of FTE's 6-7 Master Salary & staff fund splits 8 2017 Certified Taxable Valuation Information 9 Mill Levy Calculation - Dept. of Revenue 10 Mill Levy History 11 Administrative Transfer Formula 12 Information Technology Transfer 13 Central Garage Transfer 14 Debt Obligation Schedule - All Funds 15 Chart - General Fund - Fund Balance History 16 Chart - Total City Budget by Department 17 Organization Chart 18-19 All Funds - Recap of Revenue, Expenditures/Expenses and Cash 20 All Funds - Recap of Expenditures/Expenses by Function 21-23 Tax Levy Requirements Schedule CIT Y OF City of Kalispell AIIONTANA Budget Certification THIS IS TO CERTIFY that the Annual Budget for Fiscal 2019, was prepared according to law and approved by the Kalispell City Council on August 20, 2018; and that all financial data and other information set forth herein are complete and correct to the best of my knowledge and belief. Signed �~ Mark Johnson Mayor Signed (;--/Q 2-re� D sl City Manager Date Date 9- /// -/e CITY OF KALISPELL 2019 FINAL BUDGET ELECTED OFFICIALS Manager/Council form of Government Mayor Mark Johnson 12/2021 Council members: Kari Gabriel Ward I 12/2019 Kyle Waterman Ward III 12/2021 Sandy Carlson Ward I 12/2021 Rod Kuntz Ward III 12/2019 Wayne Saverud Ward II 12/2019 Phil Guiffrida Ward IV 12/2019 Chad Graham Ward II 12/2021 Tim Kluesner Ward IV 12/2021 Other City Officials: City Manager Doug Russell Attorney Charles Harball Police Chief (Interim) Wade Rademacher Fire Chief Dave Dedman Finance Director Rick Wills City Treasurer Julie Hawes City Clerk Aimee Brunckhorst Municipal Judge Lori A. Adams Public Works Director Susie Turner Parks Director Chad Fincher Planning Director Tom Jentz Human Resource Director Terry Mitton Information Technology Erika Billiet 2 CITY OF KALISPELL, MONTANA Miscellaneous Statistics (unaudited) Kalispell Helena Whitefish ss of City 1st 1st 2nd e of Organization 1892 1864 1903 xnty Flathead Lewis & Clark Flathead in of Government Council/ Manager Council/ Manager Council/Manager mber of employees (non -elected) fiscal year 2018 196.8 309 110 Seasonal employees 121 130 20 Elected Mayor, 8 Council persons, Municipal Judge 10 6 8 iulation of the City - 2016 estimate 22,761 29,943 7,073 id area 7,507 10,489 4,115 Ostered Voters (active): 12,289 17,479 4,644 :able Valuation 2018 $ 42,868,315 25,346,369 y Services: Police protection Fire Department, Ambulance Service and Building Inspection Parks & Recreation Community Development Public Works -Streets, Water, Sewer, Wastewater Treatment, Storm Sewer General Administration -City Manager, Attorney, Finance, City Clerk, Municipal Court Planning, Human Resources Airport mber of building permits issued FY17 344 439 228 es of Streets & Alleys 155 248 67.4 nicipal Water/Sewer: Number of water consumers 8,083 11,646 3,861 Number of Sewer consumers 9,091 10,545 3,844 Average daily water consumption (millions) 2.33 2.99 1.55 Miles of water main 136.5 230 84.07 Miles of sewer main 141.9 178 79.15 Miles of storm main 70.9 103.6 26.4 Water rate per 1,000 gallons $ 2.43 (per 748 gal.)* 2.97 3.92 Sewer rate per 1,000 gallons $ 4.78 (per 748 gal.)* 2.91 4.44 Irrigation per 1,000 gallons $ 1.55 2.85 Customer service costs each (water $7.50/sewer $8.44) per monthly billing period. (wtr $5.00/swr 8.41) (wtr $37.40/swr 22.46) General Fund/Parks Department 169.62 G.O. Bond - Pool/Fire Station 12.5 Permissive Health Levy 24.0 TOTAL 206.12 * Helena - rate is per unit (748 gallons/unit) 3 RESOLUTION NO.5578 A RESOLUTION ADOPTING A FORMAL POLICY FOR BUDGETING TOWARD A SPECIFIED UNASSIGNED FUND BALANCE IN THE GENERAL FUND. WHEREAS, the City Council acknowledges that the City of Kalispell, as a local government, is vulnerable to economic uncertainty, unanticipated events, credit rating assignments, and potential shortfalls in revenue cycles within any respective budget year; and WHEREAS, it is the desire of the City Council that the city sustain a strong financial foundation for unassigned fund balances, but to also uphold a financial culture that does not sacrifice the provision of municipal services merely for the sake of fiscal targets; and WHEREAS, the Government Finance Officers Association in Best Practice "Appropriate Level of Unrestricted Fund Balance in the General Fund" identifies that a general purpose government, regardless of size, should maintain an unrestricted fund balance in its general fund of no less than two months (16.7%) of general fund operating revenues or expenditures;" and WHEREAS, the City Council hereby finds that it is prudent and in the best interests of the city to establish a specific policy to guide the development and maintenance of the level of unassigned fund balance within the general fund. NOW THEREFORE BE IT RESOLVED by the Council of the City of Kalispell, Montana that: SECTION I. The targeted ending unassigned fund balance in the general fund shall be 20% of the annual general fund revenues for that respective fiscal year. SECTION II. Should events occur that require the use of the unassigned fund balance that lowers it below the 20% level, budgeting adjustments shall be made in the following year that realigns the unassigned fund balance toward, if not to the 20% amount. SECTION III. Unassigned fund balances above 20% will be budgeted toward municipal operations so as to not create an excessive unassigned balance of taxpayer provided funds. PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE CITY OF KALISPELL, THIS 20TH DAY OF AUGUST. Tammi Fisher ATTEST: Mayor Theresa White City Clerk 4 TIO O M O O I� O In O In In O O O In O O In M O N CO O N O V I� O In V� O rn a a m LLI O M V V O O O N N O M V N I.-IOOMOO 0 n0 nIn000 n0 O In M O N CO O N O V I� O In M O O LL O M V V O O In N N O V- V N U A LLI� O M V V O O N N N O V O V N A U A >+IAIO O of O O I- O In O In O O O O In In O O M In O N CO O N O V O O In of N I- } - O M V V O O N N O V O Q LL V CV W u m C N '� — � 00 M 001� Oln OOOOOOIn O N O In N O N CO O N O V O O In of N O W �_- LL O M V V O O O N N O V V N E Y u 0 m O 7 LL U 0 M O O V O O C O O l n O O O O O O l n O O In N O N CO O N O V O O In of N M V V O M O N In O V LO R LL V N � U _ A N NIO O M In O CO O 0 0 0 O O In In M In N CO O CN N O V O In of N O LL -- O M V V O M O N O V V N A U A �IOO In O CO O I() 000 OO In O In M M In N CO O N O V O In of I- } O M V V O M O M O V m LL V CV U A CIO 0", V In O CO 0 0 0 0 O In } O LO CO In N CO O O O m 0) r- LL V N U A D cc N of O O O LQ O LQ D cc O O lL � l0 � O N N O l0 N N 0 E E l0 w U � D OOOIn OOIn Oln Oln In OOOOOIf) D O of of CO O O N O N M O M I- V O In O M N O M N- M I- M r- r- - M M N O OOIn OOIn Oln Oln In OOOOO L(') O O N CO N O M - m N O N N- L'2 I- W O r-- m M N O OOOO OIn Oln Oln In OOOOO L(') In V N� 0 0 N In I� � O In N M O In O N N MC\, N O 6 I- r- O r- N r- O- N - 6 N In N N N O 6 m m 6 I- N 6 O- O = U U LL E H Q Q fA N O O 76 -O > 4 = > = C U L L'1 i f/1 N 'E 6i O 0 U U iiN c U w �E ° u O 0 U S ._ m E H w � w a E ° E oxS.c oLL 2w m c ��xs m ° cC�.o _ E a m c m xs a0xs°�d U m 6i os U os = r = a� a� = E w 2 N ° w v, a� .N E C� E F = E> o m `o > —' a> E U= - ° o ° a a Q 2 c o co .= N= w O d CO += n m (O O m N N _� m `n n �. _� O m n 0 N �-- 5 — — J N o� �a P �ropAA J C OirQ a� pf P� N amp V N �O� J' ra `ha Hill -III 00 00 � Qr,�Q o0 00 N �a a Hill YYS N Q� d �Q '�Irry �" Sa 'r0 � QO r� � r/aj a'rja rpf a� av t` Vt Vt O � O Vt 00 Vt M O oo .y Vi 7 �D o0 0o M 7 69 V3 V3 V3 V3 V3 V3 V3 V3 69 N c� V� O N 00 oo Vi o0 7 O 7 Vi '° oo O O 7 O �D �D '0 �D 00 Vi O N Vi Vl 7 o0 0o N Vi M M m N Vi �--i O N O oo �° ll lc Vi 7 �--i t` °� �D ll °� M O t` °, O �--i O � O 0 O oo �--i �D M Vi N Vi N �° l� It 7 00 M O ll M °� .y 7 00 It 7 Ic M M M--- 7 7 M l_ ll °� �--i Vi �--i oo .y C, °� N 0 ' m c 69 69 c � 69 N N 69 °, 69 Vt Vt 69 69 M 69 69 .y 69 69 69 69 69 69 69 69 69 69 Ic �D 69 Vt 69 Vt 69 Ic �° 69 7 Vt 69 69 00 l� 69 69 �D 69 Vt 69 Vt 69 Vt 69 Vt 69 Vt 7 69 69 M M 69 69 M 69 M 69 x `o 0 � U F. o ° p, ou a�i s ° c °o ° ° ° ° o O ° ° ° o 0. o bf o o 2 g �o w° ° '5 ri�j`O 4 °i �" °o is U G iC .? o ° v Ux v wUv¢dUdd¢d Uvw aaInac7 aUconaQ onllaaa waa l�HIT.T.T.—H-1111 o .y N �--i .y �° N �--i M 00 N �--i M 7 �--i �--i N �H cn 0 0 . . 0 . 0 0 . . 0 . 0 . 0 . .� 0 0 . . 0 . 0 0 . . 0 0 . . 0 0 . . 0 . 0 0 . . 0 . 0 . .� 0 . 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I° r - r O M �D mill, 10 7 0 11, 7D I E � cl, a ° U pj Ca a° 2trF ° o° U w° P-; 0 0 O � � wdOwwwav�dv� a�i ai W dUav�w��01 UO �v,v,���v� cncnQdaaar�a¢UH .� N .� ,l, o M .� � N .� .� a vi a a a N +� ddtld o Ft�Vk- UE 2018 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. 3-12 1. 2018 Total Market Value' ................................................................................................. $ 2,638,149,911 2. 2018 Total Taxable Value2.................:............................................................................... $ 43,808,833 3. 2018 Taxable Value of Newly Taxable Property............................................................ $ 1,696,834 4. 2018 Taxable Value less Incremental Taxable Value ................................................... $ 42,868,315 5. 2018 Taxable Value of Net and Gross Proceeds (Class 1 and Class 2)............. :........................................ ....................................... $ - 6. TIF Districts Tax Increment Current Taxable Base Taxable incremental District Name Value Value Value KALISPELL S 1,213,915 453,612 760,303 KALISPELL C 8,008,362 7,932,918 75,444 ^ GLACIER RAIL PARK TED[ 7,598 7,057 541 KALISPELL H 15,908 126 15,782 KALISPELL G 88,838 390 88,448 ^ Increment based on the percentage of overall increment for the TIFD Total Incremental Value $ 940,518 Preparer Holly Dale Date 7/30/2018 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 2018 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 F:3 Determination of Tax Revenue and Mill Levy Limitations Section 15-10-420, MCA Aggregate of all Funds FYE June 30, 2019 City of Kalispell, Montana Enter amounts in yellow cells Enter Ad valorem tax revenue ACTUALLY assessed in the Prior year (from Prior Year's form Line $ 6,993,641 Add: Current year inflation adjustment @ 0.82% Adjusted ad valorem tax revenue ENTERING TAXABLE VALUES Enter Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 1 $ 43,808,833 Subtract: Total Incremental Value' of all tax increment financing districts (TIF Districts) - from Department of Revenue Certirted Taxable Valuation Information form, line # 6 (enter as negative) 940,518 Taxable value per mill (after adjustment for removal of TIF per mill incremental district value) Subtract: Total Value of Newly Taxable Property'- from Department of Revenue Certified Taxable Valuation Information form, line # 3 (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 Irior Year's form Line 22) Total current year authorized mill levy, including Prior Years' carry forward mills Auto -Calculation (If completing manually enter amounts as Instructed) $ 6,993,641 $ 57,348 $ 7,050,989 $ 43,808.833 $ (940.518) $ 42,868.315 5 1,696,834 $ (1,696.834) 1.50 $ 41,171.481 $ 7,341,628 Total current year authorized ad valorem tax revenue assessment I $ 7,405,930 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 permissve mills Imposed in the current year.) Total ad valorem tax revenue actually assessed in current year $ 7,341,628 RECAPITULATION OF ACTUAL: Ad valorem tax revenue actually assessed $ 7,051,028 Ad valorem tax revenue actually assessed for newly taxable property $ 290,600 Total ad valorem tax revenue actually assessed in current year $ 7,341,628 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.) 9 Mill Levy - 5 year Comparison FY2015 FY2016 FY2017 FY2018 FY2019 GENERAL FUND 134.40 147.70 148.20 145.20 146.84 PARKS -designated mills 22.40 22.40 26.00 24.42 24.42 156.80 170.10 174.20 169.62 171.26 **Permissive levies: G. O. BOND, series 2012 refunding bonds 12.5 12.50 12.50 12.50 11.50 TOTAL CITY LEVY 169.30 182.60 186.70 182.12 182.76 Health Ins. levy -premium increases 16.80 20.80 23.40 21.80 20.90 Parks health 1.70 2.20 2.60 2.20 2.10 TOTAL CITY LEVY w/PERMISSIVE 187.80 205.60 212.70 206.12 205.76 "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 5.75 5.74 6.57 5.70 4.90 (Administered by the County) Business Improvement District Levy (plus square footage assessment at .015 sq. ft.) 37.5 37.5 37.5 37.5 37.5 10 COSTS TO ALLOCATE: FYI Actual Manager $ 185,979 ADMINISTRATIVE TRANSFER FORMULA Personnel $ 164,948 Mayor/council $ 139,997 ALLOCATION FY2019 BUDGET City Clerk $ 121,258 Finance $ 271,974 Attomey(less prosecutors) $ 182,821 CityHall $ 249,092 General Godt./Insuranee $ 89,942 Total $ 1,406,011 METHOD OF ALLOCATION: Actual Costs for each fund are taken from the previous year's fmancial statements. FY 16 FY 17 Percent of Comparison Expenditures Total $ 17,120,817 General Government $ 17,714,328 0.56061905 $ 211,203 Airport TIF 2185 & 3185 (ruins transfer & Rede) $ 213,568 0.00675895 $ 83,969 Westside TIF 2188 & 3188 $ 89,888 0.00284476 $ 258,253 Forestry $ 233,284 0.00738292 $ 118,974 13ID(2700+2701) $ 82,840 0.00262170 $ 57,712 Airport - less depr $ 60,402 0.00191159 $ 2,418,455 Water Fund - less billing $ 2,471,789 0.07822662 $ (13,883,471) supported funds $ 242,452 Water Billing $ 253,712 0.00802942 $ 31,597,799 total per budget printout $ 1,356,357 Sewer Operations $ 1,333,990 0.04221781 $ 17,714,328 $ 222,656 Sewer Billing $ 233,386 0.00738615 $ 2,600,467 Wastewater Fund $ 2,635,448 0.08340606 $ 939,038 Storm sewer $ 945,180 0.02991284 $ 915,679 Solid Waste Fund $ 858,469 0.02716863 $ 480,546 Building Inspection $ 701,131 0.02218924 $ 1,975,467 Street Maintenance $ 2,224,115 0.07038829 $ 279,537 Light Maintenance $ 290,857 0.00920498 $ 1,024,938 Ambulance $ 1,255,412 0.03973100 $ 30,306,520 Total $ 31,597,799 1.000000 ALLOCATION: Total FYI FYI Allocation Last Years General Fund 0.560619 $ 788,237 $ 808,606 diff Monthly Airport TlF 0.006759 $ 9,503 $ 9,975 $ (472) S 791.93 Westside TlF 0.002845 $ 4,000 $ 3,966 $ 34 S 333.31 Forestry 0.007383 $ 10,380 $ 12,197 $ (1,817) S 865.04 BID 0.002622 $ 3,686 $ 5,619 $ (1,933) S 307.18 Airport 0.001912 $ 2,688 $ 2,726 $ (38) S 223.98 Water Operations 0.078227 $ 109,988 $ 114,222 $ (4,234) S 9,165.63 Water Billing 0.008029 $ 11,289 $ 11,451 $ (162) S 940.79 Sewer Operations 0.042218 $ 59,359 $ 64,060 $ (4,701) S 4,946.56 Sewer billing 0.007386 $ 10,385 $ 10,516 $ (131) S 865.42 Wastewater Operations 0.083406 $ 117,270 $ 122,819 $ (5,549) S 9,772.49 Storm sewer 0.029913 $ 42,058 $ 44,350 $ (2,292) S 3,504.82 Solid Waste 0.027169 $ 38,199 $ 43,247 $ (5,048) S 3,183.28 Building Inspection- 0.022189 $ 29,956 $ 21,454 $ 8,502 S 2,496.36 Street Maintenance 0.070388 $ 98,967 $ 93,300 $ 5,667 S 8,247.23 Light Maintenance 0.009205 $ 12,942 $ 13,202 $ (260) S 1,078.53 Ambulance 2230 0.039731 $ 55,862 $ 48,407 $ 7,455 S 4,655.19 Total 1.000000 $ 1,404,769 $ 1,430,117 $ (4,978) S 51,377.71 $ 616,533 Revenue to General Fund Notes: Did not include cost of prosecutor lobe distributed for Admin. 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L O ca Y O � OJ O L1 ~ F Q CO U _ L_ LL a Y a a a N N �+ N 13 FY 2019 DEBT OBLIGATION SCHEDULE - ALL FUNDS Remaining Principal FY 2019 Payment GENERAL FUND 3.15% 2018 BOI - Fire Truck $500,000 SPECIAL REVENUE: 3.15% 2015 BOI - Chip Truck (Forestry) 5 yr 3.15% 2017 BOI - Chip Truck, $40,000 (Forestry) 5 yr 3.15% 2018 BOI - Kubota (Parks) 5 yr 3.15% 2018 BOI - Spray Gator, $28,809 (Parks) 5 yr 3.15% 2017 BOI - Restroom Remodel $39,214.43 (Parks) 5 yr 3.15% 2017 BOI - Mower $59,707 (Parks) 5 yr 3.15% 2017 BOI Chevy 1 Ton, $22,199 (Parks) 5 yr 3.15% 2017 BOI - Flatbed $8,867.06 (Parks) 5 yr 3.15% 2019 BOI - Woodland Park Remodel $100,000 (Parks) 5 yr 3.15% 2014 BOI -06 Intl Dump Tk $46,500 (Spec St. Maint) 5 yr 3.15% 2014 BOI - 07 Intl Dump Tk $116,195 (Spec St. Maint) 5 yr 2.50% 2017 SRF - 4th Ave E - $615,098 (Spec. St. Maint.) 20 yr 1.00% 2005 USDA- IRP Loan 61-01 Revolving Fund $520,000 30 yr 1.00% 2006 USDA- IRP Loan 61-03 Revolving Fund $228,497 30 yr SPECIAL REVENUE TOTALS DEBT SERVICE FUNDS: 3.83% 2005 AIRPORT TIF DEBT $2,000,000 15 yr 2.50i v 2016 CITY HALL REFINANCE BOI - $412,571 (5 yr) 1.59%" 2012 G. O. BOND -refunding POOL & FIRE HALL $4,145,000 10 yr EST. 2018 WESTSIDE TIF BOND 19 yr DEBT SERVICE FUNDS TOTALS SIDEWALK & CURB WARRANTS (8 yr) 3.00 2010 S&C $ 942 3.00 2011 S&C $ 5,792 3.25% 2012 S&C $ 3,982 3.25% 2013 S&C $17,472 3.25% 2014 S&C $ 7,846 3.50 2015 S&C $ 9,272 3.75% 2016 S&C $ 9792 3.75% 2017 S&C $ 4288 S & C TOTALS SIDS: 5.60% 2001 SID 343 - Sunnyview KRMC $1,518,500 20 yr 5.27% 2006 SID 344 - Old School Station $4,520,000 20 yr 3.00% 2013 SID 345 - The "Willows" $242,000 15 yr SID TOTALS $500,000 1 $47,707 $15,750 $63,457 $20,910 $6,899 $659 $7,558 $40,000 $9,631 $1,260 $10,891 $35,191 $6,696 $1,109 $7,805 $28,809 $5,762 $907 $6,669 $35,045 $8,445 $1,104 $9,549 $48,169 $11,646 $1,517 $13,163 $17,895 $4,371 $564 $4,935 $7,154 $1,730 $225 $1,955 $100,000 $10,000 $1,575 $11,575 $9,468 $9,469 $298 $9,767 $26,072 $26,071 $821 $26,892 $591,760 $24,262 $14,644 $38,906 $343,455 $18,639 $3,435 $22,074 $172,391 $8,301 $1,724 $10,025 1,476,315 $151,921 $29,842 $181,763 $340,000 $165,000 $15,226 $180,226 $209,125 $83,024 $6,587 $89,611 $1,415,000 $475,000 $27,463 $502,463 $4,735,000 $265,000 $155,000 $420,000 $6,699,125 $988,024 $204,276 $1,192,300 $118 $118 $4 $122 $1,448 $724 $43 $767 $1,493 $497 $49 $546 $8,736 $2,184 $284 $2,468 $4,903 $981 $159 $1,140 $6,954 $1,159 $243 $1,402 $8,568 $1,224 $321 $1,545 $4,288 $536 $161 $697 $36,508 $7,422 $1,264 $8,686 $15,000 $15,000 $1,820,000 $225,000 $174,000 $12,000 $2,009,000 $252,000 ENTERPRISE FUNDS: Water 2.50% 2017 SRF - 4th Ave E - $1,974,989 20 yr $1,900,056 $77,901 2.00% 2012 Res SFR loan (Main & Idaho Water Main) $404,000 9 yr $126,000 $50,000 4.40% 2004 Refunding Bond (Hwy 93 So. Project) $1,840,000 20yr $475,000 $70,000 2.25% 2012 Refin SRF - B Bonds (New Reservoir) $1,340,000 15 yr $857,000 $87,000 TOTAL WATER $3,358,056 $284,901 Sanitary Sewer & Waste Water Treatment Plant 2.25% 2012 Sanitary SRF loan $1,009000 (Hwy 93 So.) 12 yr $538,000 $85,000 2.25% 2012 WWTP SRF LOAN $12,827,000 15 yr $8,206,000 $832,000 3.00% 2014 WWTP SRF LOAN $1,102,748 (Digester Lid) 20 yr $876,000 $47,000 2.50% 2018 SRF LOAN $13,650,000 (WESTSIDE INTERCEPTOR) 30 yr $13,650,000 $154,108 TOTAL SEWER/WWTP $23,270,000 $1,118,108 Storm Sewer 2.50% 2017 SRF - 4th Ave E - $71,913.71 20 yr $69,185 $2,837 Solid Waste 2.5o°/"v 2013 BOI$172,988 (25 yd rear loader tk) 5yr $39,121 $39,121 TOTAL ALL DEBT -ALL FUNDS $37,457,313 $2,892,041 Note: all loans are fixed rate with the exception of the 13 BOI loans and the Westside TIF which are marked with a v next to the rate BOI-BoardofInvestments FY19Rate: 3.15% SRF- State Revolving Fund (DNRC money) $825 $15,825 $91,708 $316,708 $5,480 $17,480 $98,013 $350,013 $47,019 $124,920 $2,270 $52,270 $22,793 $92,793 $18,799 $105,799 $90,881 $375,782 $11,633 $179,978 $25,935 $170,625 $388,171 USDA-IRP -Dept of Agriculture Intermediary Relending Program G. O. Bonds -General Obligation voted bonded debt $96,633 $1,011,978 $72,935 $324,733 $1,506,279 14 1110" L jOZ 910" SjOZ bIOZ £IO2 ZI02 II02 0-r02 600Z "002 W A i.w LOOZ 9002 5002 b002 � w £O0Z W ZOOZ C� I002 0002 666I S66I S66I 9661 S66I 0 0 0 0 0 0 0 Gok 0 0 0 0 0 0 0 G6 G6 G6 �n �n �6 G6 M r r kn 7 r M 7" a r m O\ N 7 m-0 kn-0 kn 7" 7 aN 7 O N 00 W� O�l r- W 00 z l � llO 00 W� �--i 00 � 00 --i O r- N O�l N t-= r N kn 70 F� N O= 7z 7 7 O -0 N -0 Oro z Om Fly N l- m m 00 00 O\ -0 Vq Vq 7 N �z O �O O� N l - -0 �O O� e! E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 E/3 F=y 0 kn1�0 r w ON M 7 kn�z r m O\ M 7 kn�z r w yy V 15 J J J J J J J J / ] \�\IT\k�0�\ o R en 9 f 3 7 2# > o ƒ e ƒ $ 00 Gn Gn z z z z z zGn g m 2 \ ° ° k / § ) ] $ \ 9 / / / § ® ) ; £ g 2 / ® e § c 5 m o / \ § \ a ) t = \ ; m • — e § E q ( ( \ j j j /P06� / E 5 Poo j/ e\ I MUNICIPAL JUDGE Lori Adams CITY CLERK Aimee Brunckhorst WARD Karl Gabriel Sandy Carlson HUMAN RESOURCES PUBLIC WORKS Terry Mitton Susie Tumer CITY OF KALISPELL, MONTANA ORGANIZATIONAL CHART CITIZENS OF KALISPELL CITY COUNCIL MAYOR Mark Johnson WARD II WARD III WARD IV Wayne Saverud Kyle Waterman Tim Kluesner Chad Graham Rod Kuntz Phil Guiffrida FINANCE Rick Wills CITY MANAGER Doug Russell INFORMATION TECHNOLOGY Erika Billiet 17 PLANNING, PARKS & BUILDING & RECREATION COMMUNITY DEVELOPMENT Chad Fincher Tom Jentz PUBLIC SAFETY PUBLIC SAFETY LEGAL FIRE POLICE Charlie Harball Dave Dedman Wade Rademacher (Interim) CITY OF KALISPELL Fund Description 1000 General Fund General Fund- On-behalfpayments Special Revenue Funds: 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 2918 CHRP GRANT 2919 LAW ENE. BLOCK GRANT 2953 BROWNFIELDS ASSESSMENT GRANT 2955 BROWNFIELDS LOAN REVOLVING 2991 TIGER GRANT 2956 FIRE GRANTS 2957 HAZMAT GRANT Total Special Revenue Funds 2019 FUND POSITION Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over S 2,998,245 $ 12,023,693 $ (11,851,324) $ 3,170,614 $ 1,550,000 $ (1,550,000) $ - $ 2,073,847 $ 662,672 $ (2,538,300) $ 198,219 $ 1,638,150 $ 338,978 $ (1,923,736) $ 53,392 $ 18,392 $ - $ (18,348) $ 44 $ 879,778 $ 1,806,040 $ (2,101,723) $ 584,095 $ 270 $ 1,296,766 $ (1,261,934) $ 35,102 $ 10,888 $ 75,156 $ (76,500) $ 9,544 $ 4,855 $ 6,550 $ (10,000) $ 1,405 $ 520 $ 500 $ - $ 1,020 $ 90,721 $ 998,025 $ (980,000) $ 108,746 $ 1,973,181 $ 966,000 $ (955,843) $ 1,983,338 $ 945,406 $ 166,500 $ (860,000) $ 251,906 $ 320,336 $ 396,800 $ (403,658) $ 313,478 $ 702,021 $ 428,483 $ (658,165) $ 472,339 $ 74,438 $ 441,000 $ (515,438) $ - $ 2,311,206 $ 2,733,500 $ (3,040,871) $ 2,003,835 $ 486,905 $ 686,950 $ (684,868) $ 488,987 $ 97,804 $ - $ (97,804) $ - $ 21,006 $ 416,122 $ (419,406) $ 17,722 $ 227,220 $ 24,857 $ (177,000) $ 75,077 $ 241,321 $ 33,541 $ (240,000) $ 34,862 $ 286,094 $ 218,000 $ (241,234) $ 262,860 $ 404,754 $ 45,328 $ (322,074) $ 128,008 $ 347,823 $ 500 $ (260,025) $ 88,298 $ - $ 120,000 $ (120,000) $ - $ 13,396 $ 95,000 $ (95,520) $ 12,876 $ 80,134 $ 11,466 $ (77,369) $ 14,231 $ 69 $ 83,000 $ (83,000) $ 69 $ - $ 368,880 $ (368,880) $ - $ 100,500 $ 486,924 $ (587,424) $ - $ - $ 3,825,909 $ (3,803,909) $ 22,000 $ 4,778 $ 229,546 $ (229,546) $ 4,778 $ 53,026 $ 500 $ (25,000) $ 28,526 $ 13,408,839 $ 16,963,493 $ (23,177,575) $ 7,194,757 IF., 2019 Debt Service Funds: SID Revolving Fund G.O. BOND, series 2012 - Refunded Pool & Firehall NEW CITY HALL Debt Service SIDEWALK & CURB WARRANTS SIDS AIRPORT TIF DEBT SERVICE/Transfer to TIE WESTSIDE TIE DEBT SERVICE Total Debt Service funds Capital Project Funds: 4188 TIGER RAIL/TRAIL CONST. 4290 WALK & CURB Total Capital Projects Enterprise Funds: 5210 WATER 5310 SEWER/WWTP 5349 STORM SEWER 5510 SOLIDWASTE Total Enterprise Funds Internal Service Funds: 6030 INFORMATION TECH. FUND 6010 CENTRAL GARAGE Total Internal Service Funds TOTAL CITY BUDGET PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Cam over $ 291,115 $ 1,500 $ - $ 292,615 $ 30,138 $ 503,000 $ (502,463) $ 30,675 $ 12,434 $ 90,000 $ (89,611) $ 12,823 $ 705 $ 8,809 $ (8,699) $ 815 $ 280,836 $ 279,485 $ (350,013) $ 210,308 $ 360,304 $ 600,500 $ (780,226) $ 180,578 $ 490,011 $ 360,000 $ (366,027) $ 483,984 $ 1,465,543 $ 1,843,294 $ (2,097,039) $ 1,211,798 $ 3,352,632 $ - $ (3,352,632) $ - $ - $ 25,000 $ (25,000) $ - $ 3,352,632 $ 25,000 $ (3,377,632) $ $ 11,059,924 $ 7,393,000 $ (11,218,240) $ 8,074,684 $ 10,274,722 $ 19,563,470 $ (26,685,282) $ 5,817,910 $ 4,231,775 $ 1,619,000 $ (4,047,062) $ 2,095,135 $ 1,273,656 $ 1,031,100 $ (1,213,955) $ 1,240,801 $ 26,840,077 $ 29,606,570 $ (43,164,539) $ 17,228,530 $ 190,453 $ 636,757 $ (657,844) $ 179,366 $ 134,370 $ 544,400 $ (540,004) $ 138,766 $ 324,823 $ 1,181,157 $ (1,197,848) $ 318,132 $ 48,390,159 $ 63,193,207 $ (86,415,957) $ 29,123,831 * cash adjusted +$3,956,422 for non -cash line items (depreciation/prepaids) Component Units 2701 BUSINESS IMPROVEMENT DISTRICT 7855 TOURISM BID (pass thru fund) $ 55,951 $ 116,209 $ (147,183) $ 24,977 $ 6,000 $ 600,000 $ (606,000) $ - Total with Component units $ (87,169,140) [us, ALL FUND RECAP BY FUNCTION FY 2019 Personal Services Operations Capital Debt Transfers Other Total FUND: & Benefits Service Financing Uses 1000 General Fund $ 8,934,444 $ 1,564,730 $ 208,200 $ 63,457 $ 1,080,493 $ 11,851,324 General Fund- On-behalfpayments $ 1,550,000 $ 1,550,000 Special Revenue Funds: 2185 TAX INCREMENT -AIRPORT $ 27,149 $ 11,151 $ 2,500,000 $ 2,538,300 2188 TAX INCREMENT-WESTSIDE $ 56,544 $ 7,192 $ 360,000 $ 1,500,000 $ 1,923,736 2210 PARKS IN LIEU OF $ 18,348 $ 18,348 2215 PARKS& RECREATION FUND $ 1,229,659 $ 576,401 $ 247,000 $ 55,650 $ 2,108,710 2230 AMBULANCE $ 935,105 $ 259,842 $ 60,000 $ 1,254,947 2310 OLD SCHOOL TECHNOLOGY TIF $ 21,500 $ 55,000 $ 76,500 2311 OLD SCHOOL INDUSTRIAL TIF $ 10,000 $ 10,000 2372 HEALTH -PERMISSIVE LEVY $ 980,000 $ 980,000 2399 IMPACT FEE FUND $ 10,000 $ 850,000 $ - $ 860,000 2394 BUILDING CODE ENFORCEMENT $ 676,754 $ 244,089 $ 35,000 $ 955,843 2400 LIGHT MAINTENANCE $ 101,081 $ 302,577 $ - $ - $ 403,658 2420 GASTAX $ 516,800 $ 141,365 $ 658,165 2421 BaRSAA $ 515,438 $ 515,438 2500 SPECIAL STREET/TSS $ 1,201,001 $ 1,404,024 $ 339,200 $ 75,646 $ 21,000 $ 3,040,871 2600 URBAN FORESTRY DISTRICT $ 291,436 $ 354,982 $ 20,000 $ 18,450 $ 684,868 2601 DEVELOPERS TREES $ 97,804 $ 97,804 2825 MAC GRANT $ 419,406 $ 419,406 2880 CD LOAN REVOLVING $ 2,000 $ 175,000 $ 177,000 2881 CD LOAN REVOLVING $ 240,000 $ 240,000 2886 COMMUNITY DEVELOPMENT $ - $ 23,734 $ 48,750 $ 168,750 $ 241,234 2887 RURAL DEVELOPMENT REVOLVING $ 22,074 $ 300,000 $ 322,074 2888 RURAL DEVELOPMENT REVOLVING #2 $ 10,025 $ 250,000 $ 260,025 2915 STONEGARDEN GRANT $ 20,000 $ 100,000 $ 120,000 2916 DRUG ENFORCEMENT GRANT $ 89,520 $ 6,000 $ 95,520 2918 CHRP GRANT $ 77,369 $ 77,369 2919 LAW ENE. BLOCK GRANT $ 60,000 $ 23,000 $ 83,000 2953 EPA BROWNFIELDS ASSESSMENT $ 368,880 $ 368,880 2955 EPA BROWNFIELDS LOAN REVOLVING $ 9,970 $ 577,454 $ 587,424 2991 TIGER GRANT $ 3,803,909 $ 3,803,909 2956 FIRE GRANTS $ 5,000 $ 224,546 $ 229,546 2957 HAZMAT GRANT $ 8,000 $ 17,000 $ 25,000 Debt Service Funds: SID Revolving Fund $ - $ - G.O. BOND, series 2012 - Refinancing $ 502,463 $ 502,463 NEW CITY HALL Debt Service $ 89,611 $ 89,611 SIDEWALK & CURBS $ 8,699 $ 8,699 SIDS $ 350,013 $ 350,013 WESTSIDE TIF DEBT SERVICE $ 366,027 $ 366,027 AIRPORT TIF DEBT SERVICE $ 180,226 $ 600,000 $ 780,226 Capital Project Funds: 4188 TIGER RAIL / TRAIL CONST. $ 3,352,632 $ 3,352,632 4290 WALK & CURB $ 25,000 $ 25,000 Enterprise Funds: Depreciation 5210 WATER $ 1,136,494 $ 984,190 $ 7,881,424 $ 376,132 $ 840,000 $ 11,218,240 5310 SEWER/WWTP • $ 1,292,706 $ 1,996,303 $ 19,228,353 $ 1,502,920 $ 2,665,000 $ 26,685,281 5349 STORM SEWER • $ 587,658 $ 330,155 $ 2,796,700 $ 4,549 $ 43,000 $ 285,000 $ 4,047,062 5510 SOLIDWASTE • $ 615,614 $ 329,788 $ 38,200 $ 40,353 $ 40,000 $ 150,000 $ 1,213,955 Internal Service Funds: 6010 CENTRAL GARAGE $ 228,991 $ 295,934 $ 15,000 $ 539,925 6030 INFORMATION TECH. FUND • $ 232,915 $ 387,008 $ 28,000 $ 10,000 $ 657,923 TOTAL CITY BUDGET S 19,352,441 1 S 10,765,492 S 35,928,374 S 3,715,045 S 3,189,493 S 13,465,113 S 86,415,957 In w oho � N i r 00 00 �O Uo v r �o IY O O � omo V�1 W WW 0 00 oNo Y O O z� m rn � o o6 G� o6 � � v z� N�o 00 00 � m �n H c z N oo O -1 Y o�n F , > o v v U vW� m m C4 zNN� m � o O o F � P. 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O C7 O pa O O Q v, U o U U �o w w w v, Ca �o U w a, Z w N N N N M N M N M N N N N 0 N 7 N 7 N 7 N C, N N N W N W N W N W N W N W N 01 N 01 N 01 N 01 N 22