Finance Comm Miscellaneous Information 1984LcBoy E. McDowel]
Mayor
P.O. Box 1035
ZIP 59901a035
7elephom tO) 755-5457
THE CITY OF K A L I S P E L L, M O N T A N A
To: Louis Ruiz, Chairman Finance Committee
From: Dawn Morris, Ambulance Service Clerk
Re: Ambulance accounts to be adjusted out by the City Council
Date: January 18, 1984
Attached is a list of ambulance accounts to be adjusted out. Included in the
list are Medicare/Medicaid accounts. On these particular accounts we are not
allowed to collect the balance from the patient after Medicaid has paid.
The other accounts need to be adjusted for various reasons. The following
list of abreviations will explain why.
If you have any questions regarding individual accounts, please let me know.
d = deceased ce = Canadian exchange (short)
m = Mediciad dh = double haul, other party paid
b = bankruptcy utl = unable to locate
nh = no haul cpf = County Poor Fund paid, unable to collect balance
as = small amount _ aam = accepted assignment from Medicare, can not legally
collect balance
drm
cc: Gene Doty, Fire Chief
"Vacation City" f'i
17
Adjust out - 1/18/84
page 1
Name
Reason
Ace.#
Date
Charge
Paid
Balance
Ellis
m
15110
8/30/83
111.00
90.64
20.36
0DERSON,
DERSON, Nona
m
13692
5/07/82
136.00
113.21
22.79
" it
m
13710
5/15/82
144.00
73.09
70.91
ANDERSON, William
m
10920
8/14/79
91.00
72.80
18.20
APSEY, Jeannie
m
13432
2/14/82
101.00
-0-
101.00
ARNOLD, Harry
m
13532
3/17/82
82.00
48.00
34.00
BELL, Beulah
m
14332
12/21/82
87.00
75.47
11.53
" "
m
14336
12/24/82
129.00
104.48
24.52
BERG, John
m
12239
11/11/80
83.00
48.00
35.00
BERNARD, Goldie
m
14967
7/24/83
89.50
88.83
.67
m
12832
7/04/81
83.00
48.00
35.00
"
m
12909
7/29/81
90.50
54.00
36.50
BIGGARS, Richard
d
14493
2/08/83
80.00
-0-
80.00
BOUTWELL, Stephen
sa
12950
8/11/81
146.50
146.00
.50
BRASH, Gladys
m
13407
2/01/82
87.50
-0-
87.50
It"
m
- 134g9
2/12/82-`.
128.00
-0-
- 128.00
BRATHOLD, Martha
m
13130
10/15/81
80.00
48.00
32.00
it "
m
13134
10/16/81
80.00
48.00
32.00
BUCK, Cecelia
m
13273
12/14/81
90.50
54.00
36.50
Linelle
m
13659
4/29/82
80.00
-0-
80.00
*CK,
CK, Ruth
m
12301
12/09/80
80.00
60.00
20.00
" "
m
12528
3/02/81
141.50
-0-
141.50
"
m
12769
6/11/81
80.00
60.00
20.00
"
m
12799
6/24/81
88.50
54.00
34.50
"
m
12827
7/01/81
82.00
48.00
34.00
m
12990
8/25/81
87.50
54.00
33.50
BURNS, Gene
m
12002
8/19/80
60.00
-0-
60.00
CAMPBELL, Lois
m
12471
2/09/81
205.00
94.38
110.62
" "
m
13624
4/14/82
199.00
95.04
103.96
It"
m _
14044
9/09/82
215.00
134.72
80.28
CASEY, Grace
m
12535
3/05/81
113.00
-0-
113.00
"
m
13673
5/03/82
86.00
49.21
36.79
"
m
13739
5/24/82
82.00
77.42
4.58
CHRISTAIN, Selma
m
12765
6/10/81
185.00
112.00
73.00
if it
m
12851
7/11/81
113.00
48.00
65.00
CLARK, Bessie
m
11584
3/25/80
94.50
72.00
22.50
" "
m
11626
4/14/80
94.50
-o-
94.50
"
m
12664
5/05/81
141.00
18.00
123.00
"
m
12689
5/15/81
141.00
90.00
51.00
COCHRAN, Joyce
m
13390
1/25/82
83.00
48.00
35.00
of
m
13410
2/05/82
80.00
75.00
5.00
�LLINS, Alma
d
14379
1/04/83
114.00
-0-
114.00
d
14504
2/12/83
140.00
99.95
40.05
"
d
14454
1/26/83
136.00
-0-
136.00
A,,iAg6
Adjust out - 1/18/84
page 2
Name
Reason
Acc.#
Date
Charge
Paid
Balance
�OWELL, Frank
m
14724
5/18/83
82.00
81.33
.67
It 11
m
14752
5/20/83
83.00
81.33
1.67
" of
m
15067
8/22/83
113.00
90.64
22.36
DAILEY, William
d
13562
3/27/82
80.00
-0-
80.00
DeMARCO, Jeannie
b
14093
9/26/82
86.00
-0-
86.00
DERV, Rolene
m
13613
4/12/82
112.50
-0-
112.50
DESMIT, Glenn
ce
14770
5/25/83
84.00
80.30
3.70
ELLIOT, John Sr.
d
14430
1/21/83
112.50
70.00
42.50
ERICKSON, Abbie
d
11763
5/30/80
130.00
-0-
130.00
" "
d
11793
6/09/80
91.00
-0-
91.00
FARNUM, Dorothy
m
14926
7/14/83
90.00
83.99
6.01
FOXHAVEN, Daisy
m
14516
2/15/83
94.50
87.50
7.00
FREER, Margaret
m
14326
12/19/82
83.00
64.00
19.00
" "
m
14234
12/22/82
108.00
78.56
29.44
It it
m
14445
1/25/83
82.00
81.33
.67
GABRIELSON, Harry
aam
14725
5/18/83
80.00
4.06 `
76.00
GAITHER, Lamoyne
d
13857
7/09/82
80.00
-0-
80.00
GARNER, Troy
b
13047
9/15/81
80.00
-0-
80.00
GEIKEN, Irene
m
14518
2/16/83
138.00
111.20
26.80
OFF, Ilene
nh
14599
3/28/83
87.50
-0-
87.50
GOGGINS, George
m
13242
12/02/81
80.00
-0-
80.00
" "
m
13630
4/16/82
131.00
68.38
62.62
GRAHAM, Ayesha
m
13355
1/11/82
138.00
68.72
69.28
" "
m
13399
1/28/82
137.00
69.95
67.05
GREGG, Lillie
m
12104
9/24/80
142.00
122.00
20.00
11
m
12226
11/06/80
223.00
131.50
91.50
"
m
13746
5/26/82
136.00
69.62
66.38
m
13755
5/29/82
138.00
54.18
83.82
GROSHONG, Bruce
m
12260
11/22/80
80.00
-0-
80.00
GUINARD, Poincare
d
14470
1/31/83
112.50
70.00
42.50
GUYONNET, Eugenie
m
12795
6/23/81
114.00
24.00
90.00
HAASCH, Catherine
m
12018
8/25/80
95.00
94.00
1.00
"
m
12047
9/01/80
95.00
-0-
95.00
"
m
12742
6/03/81
138.00
72.00
66.00
"
m
12761
6/09/81
141.00
90.00
51.00
"
m
14324
12/19/82
137.00
95.20
41.80
m
14310
12/19/82
138.00
99.95
38.05
HAGEN, John
m
12193
12/23/80
80.00
-0-
80.00
HAGERMAN, Marion
m
14692
4/28/83
130.00
91.04
38.96
0GLUND, Alvin
nh
12797
5/31/81
80.00
40.00
40.00
AALL, Hubert
utl
11886
7/07/80
60.00
48.00
12.00
HALL, Ruth
m
11711
5/16/80
61.00
48.00
13.00
" it
m
11739
5/22/80
61.50
48.00
13.50
It
"
m
11780
6/05/80
61.50
48.00
13.50
Adjust out - 1/18/84
page 3
Name
Reason
Acc.#
Date
Charge
Paid
Balance
Pearl
m
14559
3/11/83
138.00
99.95
38.05
�AMILTON,
" It
m
14595
3/25/83
113.00
96.64
16.36
HAMANN, Reuben
m
13540
3/20/82
110.00
106.31
3.69
"
m
13567
3/29/82
136.00
-0-
136.00
"
m
13581
4/01/82
138.00
71.52
66.48
"
m
13947
8/04/82
112.00
90.64
21.36
HANSEN, George
d
13441
2/18/82
87.50
-0-
87.50
" "
d
13460
2/22/82
80.00
-0-
80.00
HARMON, Jeanne
d
14144
10/17/82
80.00
-0-
80.00
HARTUNG, Ron
cpf
13808
6/21/82
118.50
82.50
36.00
HARVEY, Michael
d
14348
2/20/82
163.00
-0-
163.00
HAVEN, Sharon
nh
15290
10/25/83
80.00
-0-
80.00
HELSETH, Edwin
m
14512
2/14/83
80.00
64.00
16.00
HERRIMAN, William
m
14286
12/09/82
138.00
95.20
42.80
" "
m
14323
12/17/82
138.00
-0-
138.00
HETHERINGTON, Anna
m
15052
8/18/83
137.00
97.00
40.00
"
m
150,53
8/18/83-.
138.00
99.95_
- 38.05
HILL, Candy
m
15331
11/12/83
85.00
80.00
5.00
HISELER, Clyde Jr.
m
13631
4/16/82
122.00
-0-
122.00
HOAG, Julie
nh
15056
8/18/83
100.00
-0-
100.00
oFFLAND, Celia
m
12465
2/07/81
84.00
15.20
68.80
11
m
12501
2/20/81
260.00
150.00
110.00
HOWERY, Ellen
m
9899
8/20/78
95.50
90.50
5.00
"
m
9959
9/08/78
96.00
85.00
11.00
"
m
10271
12/27/78
94.50
89.50
5.00
"
m
10272
12/27/78
94.50
-0-
94.50
"
m
13002
8/31/81
139.00
71.52
67.48
"
m
13067
9/22/81
135.00
79.28
55.72
HUGGINS, Fred
utl
12228
11/07/80
82.00
48.00
34.00
"
utl
14029
9/03/82
80.00
-0-
80.00
It
utl
14060
9/16/82
80.00
-0-
80.00
" "
utl
10093
10/27/78
92.50
-0-
92.50
HUGGINS, John
m
15138
9/19/83
136.00
120.00
16.00
HUTCHISON, Daisy
m
12766
6/10781
97.00
48.00
49.00
" "
m
12777
6/16/81
139.00
90.00
49.00
"
m
14140
10/15/82
101.00
86.65
14.35
"
m
14039
9/01/82
134.00
98.12
35.88
"
m
14056
9/14/82
138.00
100.45
37.55
"
m
14118
10/06/82
139.00
99.95
39.05
JACOBSEN, Dennis
utl
14421
1/19/83
149.50
-0-
149.50
JENNINGS, Ed
aam,dh
14838
6/07/83
142.00
97.29
44.72
JENNINGS, Ocie
aam,dh
14839
6/07/83
142.00
97.29
44.72
.HNSON, Donald R.
m
12674
5/09/81
83.00
49.60
33.40
"
m
13864
7/11/82
83.00
65.60
17.40
"
m
14086
9/25/82
83.00
-0-
83.00
JOHNSON, Eugene
aam
12557
3/13/81
81.00
80.00
1.00
9� - P /C
Adjust out - 1/18/84
Name
Reason
Ace.#
Date
Charge
Paid
page 4
Balance
JOHNSON, Olaf
d
14122
10/08/82
86.00
64.00
22.00
"
d
13822
6/25/82
80.00
-0-
80.00
"
d
14195
11/09/82
127.00
95.96
31.04
JOHNSON, Ruth
m
14038
8/31/82
81.00
64.00
17.00
JONES, May
utl
10857
7/27/79
61.00
30.00
31.00
JONES, Thomas
m
14570
3/17/83
143.50
106.67
36.83
KELLER, Minnie
m
14293
12/10/82
138.50
111.20
27.30
KELLY, Lucas
nh
14636
4/07/83
100.00
-0-
100.00
KIGER, Don
d
12691
5/16/81
89.50
-0-
89.50
KITZMILLER, Fred
d
11644
4/21/80
94.50
-0-
94.50
" If
d
11689
5/05/80
94.50
-0-
94.50
KRAUSS, Charles
m
14401
1/11/82
135.50
103.46
32.04
LAVADURE, John
m
11388
1/17/80
60.00
-0-
60.00
" "
m
12117
9/27/80
80.00
60.00
20.00
LEE, Cline
m
15026
8/11/83
82.00
81.33
.67
" "
m
15075
8/23/83
82.00
81.33
.67
LENGSTORF, Marjorie
m
13231
11/29/81
85.00
-0--_1
85.00
LESMEISTER, Sonae
m
11908
7/14/80
60.00
-0-
60.00
" "
m
11933
7/24/80
94.50
78.70
15.80
" If
m
15207
9/28/83
130.00
97.29
32.71
" if
m
14962
7/20/83
138.00
99.95
38.05
m
12511
2/23/81
495.00
175.50
319.50
•"
m
14794
6/06/83
88.00
82.66
5.34
"
m
14897
6/28/83
90.00
80.00
10.00
McCALMANT, Dorothy
m
13081
9/26/81
139.00
76.50
62.50
"
m
13121
10/10/81
138.00
76.50
61.50
"
m
13517
3/12/82
136.00
121.76
14.24
"
m
13536
3/18/82
139.00
63.33
75.67
"
m
12711
5/22/81
120.00
48.00
72.00
"
m
12726
5/28/81
141.00
72.00
69.00
McCAULEY, Cora
m
13051
9/16/81
138.00
71.16
66.84
McCAULEY, Earl
m
12897
7/25/81
138.00
70.39
67.61
"
m
13701
5/10/82
138.00
71.16
66.84
"
m
14232
11/20/82
144.50
-0-
144.50
"
m
14254
11/26/82
136.00
86.40
49.60
"
m
14330
12/20/82
139.00
-0-
139.00
"
m
14337
12/24/82
136.00
-0-
136.00
"
m
13856
7/9/82
139.00
87.60
51.40
"
m
13869
7/13/82
135.00
86.00
49.00
McNEVIN, Tom
nh
13400
9/27/81
150.00
80.00
70.00
MALONEY, Joseph
d
13671
5/02/82
91.50
-0-
91.50
MANNWEILER, Ruth
m
11332
12/30/79
62.50
-0-
62.50
MATHEWS, Ida
nh
14760
5/23/83
80.00
-0-
80.00
&Y, Marion
m
13401
1/29/82
200.00
95.04
104.96
MAYCUMBER, Frank
dh
11870
7/04.80
108.50
-0-
108.50
Adjust out - 1/18/84
page 5
Name
Reason
Acc.#
Date
Charge
Paid
Balance
MILLER, Sohn C.
m
12108
9/25/80
81.00
-0-
81.00
m
12316
12/18/80
80.00
60.00
20.00
4"
OCIC, Edith
m
12204
10/28/80
105.00
67.20
37.80
MOLLBERG, Ruth
m
11506
2/22/80
61.00
-0-
61.00
" "
m
11566
3/18/80
66.00
-0-
66.00
MORIARTY, Todd
sa
13751
5/28/82
107.50
107.00
.50
MUNT, Vern
sa
11722
5/17/80
64.50
61.00
3.50
NELSON, Amelia
d
12140
10/03/80
128.00
-0-
128.00
NELSON, Edith
d
14639
4/07/83
84.00
64.00
20.00
" "
d
14863
6/20/83
80.00
64.00
16.00
NORTHROP, GRACE
m
13873
7/13/82
80.00
64.00
16.00
NORTON, Florence
m
15260
10/17/83
94.50
87.50
7.00
OLSON, Estelle
d
12884
7/23/81
140.50
74.46
66.04
OTTOSEN, Stanley
aam
15060
8/22/83
135.50
-96.40
39.10
PERIMON, Christine
sa
11592
3/29/80
68.50
61.80
6.70
PETERSON, Leona
m
114,70
2/13/80='__
71.50
-0- _
71.50
PINSON, Grace
m
11836
6/22/80
95.00
75.20
19.80
PLUID, Floyd
In
13617
4/13/82
306.00
109.38
196.62
POTTS, Lula
m
15246
10/13/83
82.00
81.33
.67
RWELL, Blanche
m
14482
2/04/83
91.50
88.83
2.67
RINCE, Amanda
m
14683
4/25/83
84.00
81.33
2.67
"
m
14741
5/20/83
83.00
81.33
1.67
"
m
15151
9/08/83
113.00
90.64
22.36
"
m
15203
9/27/83
83.00
81.33
1.67
PRITCHETT, Lizzie
m
12966
8/15/81
105.00
64.00
41.00
11
In
14556
3/01/83
105.00
-0-
105.00
REIDEL, Mary
d
13621
4/13/82
92.00
-0-
92.00
RHODES, Myrtle
m
9657
5/25/78
61.00
26.40
34.60
" "
m
9666
5/29/78
61.00
26.40
34.60
ROBERTS, Myrtle
m
14682
4/18/83
84.00
81.33
2.67
- "
m
14676
4/18/83
83.00
64.00
19.00
ROBERTSON, Tanner
m
14291
12/10/82
127.00
95.96
31.04
ROBSON, Edwin
m
14783
6/06/83
139.00
95.20
43.80
ROLETTE, James
m
13160
10/30/81
108.00
24.00
84.00
"
m
12537
3/05/81
80.00
48.00
32.00
"
m
13068
9/25/81
80.00
48.00
32.00
"
m
13126
10/13/81
80.00
48.00
32.00
"
m
14014
8/25/82
80.00
32.00
48.00
"
m
14048
9/07/82
80.00
32.00
48.00
m
14957
7/25/83
80.00
64.00
16.00
�ZELL, Jospeh
d
14520
2/17/83
138.00
-0-
138.00
" "
d
14541
2/24/83
145.50
-0-
145.50
is��,4q
Adjust out - 1/18/84
page 6
Name
Reason
Ace.#
Date
Charge
Paid
Balance
SANDERS, Bill
sa
13464
2/23/82
159.50
155.36
4.14
UDERS, Harold
utl
14723
5/17/83
80.00
-0-
80.00
ERBIER, Sam
m
14797
6/06/83
80.00
64.00
16.00
ST. SAUVER, Mary
m
12058
9/04/80
286.00
-0-
286.00
" "
m
12400
1/13/81
201.00
93.00
108.00
" "
m
12512
2/23/81
495.00
174.40
320.60
SCHMALTZ, Beulah
m
12268
11/25/80
81.00
71.98
9.02
SCHORNACK, Elsie
m
13853
7/08/82
139.00
-0-
139.00
"
m
13900
7/21/82
138.00
99.95
38.05
SCHUSTER, Gladys
m
13462
2/23/82
105.00
-0-
105.00
"
m
13531
3/17/82
80.00
48.00
32.00
"
m
13691
5/07/82
105.00
82.26
22.74
SEELYE, May
m
14943
7/13/83
105.00
87.98
17.02
if "
m
14944
7/13/83
80.00
-0-
80.00
SHELDON, Leonard
m
10642
5/15/79
60.00
-0-
60.00
SKIBSTAD, Norman
m
14594
3/24/83
86.00
84.16
1.84
" 11
m
13766
6/03/82 -
80.00
64.00
16.00
"
m
13943
8/02/82
80.00
64.OQ
16.00
SKIFTON, Opal
m
13799
6/17/82
80.00
75.00
5.00
" "
m
13805
6/20/82
80.00
-0-
80.00
SLACK, George
d
14895
6/28/83
87.50
10.00
77.50
"
d
14937
7/12/83
127.00
90.40
36.60
WAFF,
d
15208
9/28/83
130.00
97.29
32.71
Jason
m
14932
7/11/83
89.50
87.50
2.00
SMITH, William
m
14305
12/15/82
108.00
64.00
44.00
SNOOKSTER, Anthony
m
12893
7/24/81
230.00
107.58
122.42
" "
m
13502
3/09/82
136.00
91.76
44.24
" "
m
13519
3/12/82
138.00
93.33
44.67
" It
m
14342
12/17/82
138.00
-0-
138.00
"
m
14297
12/12/82
138.00
111.20
26.80
SOLUM, Anna
m
11694
5/07/80
82.00
-0-
82.00
SOMMERFIELD, Helen
m
14280
12/07/82
82.00
-0-
82.00
"
m
14273
12/04/82
82.00
-0-
82.00
SPURZEM, Pete
d
11893
7/09/80
96.00
86.40
9.60
SWIFT, Norma
d
13786
6/12/82
179.50
90.06
89.44
SYVERSON, Karen
m
14952
7/14/83
80.00
64,00
16.00
TETRAULT, Minnie
m
13419
3/09/82
80.00
36.00
44.00
11
m
13435
2/15/82
80.00
39.00
41.00
THOMPSON, Alfred
m
13181
11/08/81
80.00
48.00
32.00
TORBERT, Elsie
m
14377
1/03/83
83.00
64.00
19.00
"
m
14403
1/12/83
83.00
64.00
19.00
"
m
14552
2/28/83
108.00
64.00
44.00
•
m
14572
3/17/83
83.00
64.00
19.00
-
Adjust out - 1/18/84
page 7
Name
Reason
Acc.#
Date
Charge
Paid
Balance
TRACHT, Lula
m
13274
12/31/81
105.00
48.00
57.00
m
13510
3/10/82
87.50
4.24
83.26
im
13518
3/12/82
80.00
48.00
32.00
TOYCEN, Carl
m
15153
9/20/83
134.00
98.62
35.38
TUTEN, Vascoe
d
10996
9/07/79
62.00
48.00
14.00
VOERMANN, Adrian
m
15157
9/11/83
112.00
90.64
21.36
VINZENZ, Inderkum
m
15144
8/19/83
83.00
81.33
1.67
WESLEY, Lillie
m
13625
4/15/82
139.00
66.82
72.18
" "
m
13655
4/28/82
127.00
22.70
104.30
WHITE, Charles
m
12626
4/16/81
80.00
34.48
45.52
WILCOX, Robert L.
m
14578
3/18/83
87.50
-0-
87.50
WILDIN, Trevor
utl
10987
9/06/79
61.50
-0-
61.50
" It
utl
14012
8/25/82
95.50
-0-
95.50
WILKES, Lora Jean
dh
11698
5/11/80
83.00
-0-
83.00
ZWANENBURG, Jacobus
ce
14768
5/25/83
87.50
82.95
4.55
TOTALS
page 1
ge
2
dige
3
page
4
page
5
page
6
page
7
Grand
Total
0
$ 2,438.76
d =
2,614.98
m =
10,993.49
2,239.78
b =
166.00
2,628.86
nh =
557.50
2,946.61
sa =
ce =
22.84
8.25
1,867.48
dh =
280.94
utl=
716.00
2,584.39
cpf=
36.00
806.22
aam=
116.10
$15,512.10
$15,512,10
0
0
FINANCIAL INSTITUTIONS TAX
The serialized drama of the state's attempt.to tax banks
and savings and loan associations in Montana continues.
In 1979, the legislature erased the bank shares tax. It
was replaced by a license or franchise tax on financial
institutions that was declared invalid by the state
supreme court. A subsequent appeal to the federal
supreme court was rejected.
In 1983, the legislature, on the recommendation of the
Montana Bankers Association, passed another financial
institutions tax intended to correct the problems with
the invalid law.
The 1979 law imposed a tax on the interest earned from
federal obligations, wrfich was apparently in conflict with -
federal statutes going back to 1954.
The 1983 law exempted this interest income but provided
for a corresponding reduction in the amount of deductions
that could be claimed for operating expenses.
This balancing act was intended to protect local govern-
ment revenues, but the new law will provide a nine percent
reduction for banks claiming refunds even if it stands
up to the legal challenge. This tax break will cost
cities, counties and schools about $1 million annually.
The new law was also applied retroactively to tax years
going back to 1979.
If the new law were to be declared invalid at this time,
cities, counties and schools could be obligated for more
than $8 million in refunds. If the legal maneuvering is
extended through 1988, a reasonable expectation considering
the speed of the judicial process, the total refund amount
could reach $25 million.
The Montana League of Cities
Association of Counties and
agreed to support the state
resolution of this issue.
and Towns, the Montana
the Urban Coalition have
in working for an expedited
The Department of Revenue filed a petition asking the
state supreme court to assume original jurisdiction on
a tax appeal filed by the Burlington Northern Railroad,
which is affected because it holds federal obligations.
P11
,
•
(2)
The B-N has presented counter arguments why the case should
go through the Tax Appeals Board and district court. A
decision on the petition for a writ of original jurisdic-
tion is expected any day.
There are three issues in the case:
First, whether the adjustment in deductions for
operating expenses is actually an indirect tax on
federal obligations.
Second, the question of applying the law retro-
actively to tax years after 1978.
Third, a separate issue that deals with the closing
agreement negotiated between the B-N and the State
on a tax appeal that was settled last.year. _
For budgeting purposes, you can expect to receive about
nine percent less in financial institutions tax revenues
than you received under the old law. This amount will
depend on whether banks in your cities or counties
• apply for refunds. The Department of Revenue will keep
you advised on this question.
do
We will continue to follow the court proceedings and
provide information on any developments that may affect
revenues from the financial institutions tax.
Y d"
T. R. FLYNN and ASSOCIATES
Municipal Utility Rate Procedures
Box 33 Kalispell, Mt. 59901 257-1836
February 14, 1984
Mayor McDowell
City of Kalispell
Kalispell, Mt.
Dear Mayor McDowell: Re: Utility Rate Matters
In the past we have aly-ays submitted-4.pr_ojected cost to the - -1-
city for these services in advance of completion. In order to
' avoid any misunderstanding we believe that should be done this
year. The last rate matter of this nature was for the Sewer
Fund only and involved a great deal of time with the bonding
company etc. For that project we were paid $7,500 of this amount
$3,000 was paid by Stably Engineering Co. as part of the Phase II
work, the balance was paid by City Sewer Funds. As we anticipate
less time involved with the sewer rate matter this time we propose
to handle the two rate matters, Water and Sewer for $5,000 each
for a total of $10,000. This is considerably below your budgeted
item in each case.
We are in the process of putting together some meaningful depreciation
figures in each area, which we believe to be essential as the chief
element supporting your need for added funds is 'Replacement costs'
anticipated.
Sincerely yours
T.R.FLYNN S ASSOCIATES
01
TF:j
Royalty Indexing
Royalty Record Research
too
OF Tyf
yA�E,li
m
�F
c
i�, eT—'0 <C
ae9
OFFICE OF REVENUE SHARING
2401 ESTREET. N.W.
COLUMBIA PLAZA HIGHRISE
W ASH INGTON. O.C. 20226
i
•
Revenue Sharing
RECIPIENT ACCOUNT STATEMENT 1�
as of DECEMBER 22, 1983
KALISPELL CITY
CITY CLERK
KALISPELL MONTANA 59901
Account Number: 27 2 015 002
ENTITLEMENT SUMMARY
CUMULATIVE
CODE
DESCRIPTION
AMOUNT
BALANCE
A
EP
1-13 Balance Forward
---
8,163
C
EP
14
Interim Allocation
232,272
240,435
E
EP
14
Payments "Issued-
240,435
0 -
G
EP
14
Current Allocation Adjustment
1,164
1,164
I
EP
14
Balance
---
1,164
J
EP
15
Initial Allocation
290,693
291,857
L
EP
15
ENTITLEMENT---------------------
-------->
291,857
Your computed EP 15 ENTITLEMENT (Code L) will be paid in quarterly
payments which began in January 1984, provided your government had
met all reporting/compliance requirements. The scheduled payments
are as follows:
QTRI: 72,964 QTR2: 72,964 QTR3: 72,964 QTR4: 72,965
DATA ELEMENTS USED TO CALCULATE ALLOCATIONS
DATA ELEMENT
EP
14 CURRENT
EP 15 INITIAL
Yr
Number/Amount
Yr
Number/Amount
Population
80
10,695
80
10,695
Per Capita
Income
79
7,214
7
7,214
Adjusted
Taxes
81
1,817,217
82
2,349,328
Intergovt
Transfers
81
858,254
82
8 8,6 3
li
", OFFICE OF THE SECRETARY OF THE. TREASURY
>� WASHINGTON, D.C. 20226
i
O�RECTOR
OFFICE OF REVENUE SNARING
ZSTREET,
COLUM9IAPLAZA
February 17, 1984
RAS-15
Dear Chief Executive:
Enclosed is the new recipient Account Statement (RAS) form which
replaces the old Status of Account Letter. The new Statement
sunrtmarizes your Revenue Sharing account activity during the prior
entitlement period and provides your government's entitlement amount
for the current period. The data elements used in the calculation of
your government's entitlement are also shown for your information.
The new Statement provides complete information on your govern-
ment's current financial status and data elements for the Revenue
Snaring Program. The Statement is divided into two blocks:
Entitlement Smmanary: This block contains allocation and payment
information. Each item is identified by a code in the first
col unn. A detailed explanation of each item in this block
appears on the reverse side of the Statement. The "Anoun t"
col unn displays the actual amount of each item. (For example: if
• your goverrment received an EP 15 initial allocation of $1,000,
the "Amount" column for Item J contains 11$1,000.11) The last
colunn, "Cuanul.ative Balance", reflects the beginning balance (Item
A) and ending balance (Item L) for your government's Revenue
Sharing account as well as balance changes because of activity
during the prior period. Following the Entitlement Summary block,
further instructions concerning your goverrment's payment status
for EP 15 are displayed.
Data Elements Used to Calculate Allocations: This block displays
the four data elements used to calculate any allocation
adjustments for prior periods and the Entitlement Period 15
initial allocation anoint.
Please review the enclosed Statement carefully and retain this
letter and the Statement in your Revenue Sharing files. If you have
any questions or need additional information concerning your account
or data elements, contact our Intergoverrmental Relations Division at
the letterhead address or call (202)634-5200.
Sincerely,
Michael F. Hill
Enclosure
LeRoy E. McDowell
Mayor
P.O. BOX 1035
Zip 59901-1035
Telephone (4o6) 755-W
THE CITY OF KALIS P E L L, M O N T A N A
TO: Finance Committee
FROM: William J. Swanson, Finance Director
RE:. Deficit in Central Garage
DATE: February 28, 1984
As requested by the City Council's Street & Alley Committee to prepare
a report to the Finance Committee concerning the deficit in the Central
Garage Fund and to present a plan to make the fund solvent again, I sub-
mit the following: -
Background of Central Garage.
The City Shop used to be a part of the General Fund and was supported
by revenue from the All -Purpose Tax Levy and User Fees from the Enter-
prise Funds (Water, Sewer, Ambulance, Garage). Approximately three
years ago it was decided to take it out of the General Fund and create
an Internal Service Fund. That is, the City's departments would sup-
port the Garage on a use -only basis. This concept has never really
worked.
The Problem: Growing Deficits
The problem as I see it, which is substantiated by Public Works Director
Ken Hammer, is really two -fold: (1) lack of accountability of time and
(2). improperly charging of parts bought from the Central Garage Budget
back to the Repair Work Orders.
Problem #1 is substantiated when comparing time charged on the repair
orders for any given month to what the average monthly hours worked is
for two employees. (1,407 hrs./yr. for an employee x 2 employees = 12
months = 2344 hrs.) There also has been a practice to charge various
departments for break times, etc. which not only is incorrect, but
creates a morale problem with department heads.
Problem #2 is also substantiated when comparing one month's purchases
of_parts against what appears on the Repair Orders.
"Vacation City"
COMMERCE
DEPARTMENT OF
DIVISION OF LOCAL GOVERNMENT SERVICES
TED SCHWINDEN, GOVERNOR
(406)"9-W10 April 4, 1984
Mayor and City Council
City of Kalispell
P.O. Box 1035
Kalispell, MT 59901-1035
To the Honorable Mayor and City Council:
CAPITOL STATION
HELENA, MONTANA 59620
In your request for an audit of the City of Kalispell for the 1982-83 and 1983-84
fiscal year, you asked for the approximate date we could start and the
approximate cost for budgeting purposes.
We are now setting our tentative audit schedule for the 1984-85 fiscal year, and
estimate that we can start the City of Kalispell -audit-in late August or early
September after completion of your 1983-84 fiscal year annual report.
It is difficult to determine an exact cost estimate for the audit since our
Department did not conduct the audit for the preceding two fiscal years. At this
time though, we estimate that the cost will range from $18,600 to $22,500.
As you are probably aware, audits covering the 1983-84 fiscal year must meet the
requirements of the Federal Office of Management and Budget's Circular A-102,
Attachment P. That document requires a single audit of your City, including all
Federal grants and entitlements. Our estimate includes additional hours to meet
the requirement relating to Federal programs for the 1983-84 fiscal year.
Also, our estimate assumes that the City's records will be closed and in balance
and that the financial statements (Annual Report) will be available, complete and
accurate, and that material adjustments will not be required. If this is not the
situation, additional hours will most likely be required and the audit fee will
be higher. On the other hand, if there are no unusual problems and if City
personnel can assist in preparing certain schedules and working papers, the total
time required and the resulting audit fee could be reduced.
During the planning phase at the beginning of the audit we will obtain an
overview of the condition of the records and financial statements, determine what
help can be obtained from City personnel, and establish a more definite audit
time budget. In the interim, the above estimate is -the most that we can provide
you. If you have any further questions, please feel free to contact me at any
time.
RMD/mk
Sincerely,
R. MICHAEL DUNCAN
Audit Bureau Chief
AN EQUAL OPPORTUNITY EMPLOYEE"