3. Budget DiscussionCity of Kalispell
Post Office Box 1997 • Kalispell, Montana 59903-1997 • Telephone (406) 758-7700 • FAX (406) 758-7758
REPORT TO: Honorable Mayor and City Council
FROM: Chris A. Kukulski, City Manager
SUBJECT: Preliminary Budget Discussions
MEETING DATE: April 24, 2000
BACK GROUND: The staff has been working hard over the past 45 days to get the budget prepared for
Council's review. What a process. I must admit that budgeting in Montana is quite a bit different than my
experiences in Michigan. The purpose for this discussion Monday night is two fold; 1st it is to get you up
to speed on the revenue situation as a result of SB 184 and 2"d is to get your direction on some issues that
in my opinion need to be redirected.
First - it appears that NO ONE in the State of Montana clearly understands the ramifications of SB 184.
However, after lengthy discussions that Amy and I have had with the Department of Revenue and several
of the other City Managers and Finance Directors throughout the state we are all coming up with the same
interpretations:
Revenue Discussion
1. SB -184 caps taxable revenue to whatever your revenue was in the previous year. What does this
mean? Even though the market values of real property is increasing every year, the States
complex formula combining the re -appraisals to lower taxable values results in a flat tax
situation for the city. The only way to pay for inflationary increases in cost (30% fuel and oil,
2.5% salaries etc.) is through new construction or annexation. If salaries are increased by 2.5%
annually you need $125,000 to cover this inflationary cost (CPI-U in West Region was 3.6% past
12 months). So any new money resulting from construction is needed to pay for inflationary cost
rather than the additional manpower and equipment demands created by the growth. If this trend
continues, drastic changes will need to be made in our service levels. The City's growth through
new construction and annexation was $86,000 for last year, most of this growth took place in
the three increment districts.
2. Manpower - The City is fortunate to be in a growth mode. Efficiencies have been developed in
order to provide services to a growing community without adding large numbers of staff.
Unfortunately, we are beginning to hit the wall and some departments need additional manpower
in order to continue providing quality services.
3. Capital Replacement - Making this situation worse is the fact that we have a very poor capital
replacement program. If we can fund capital in the budget we do, however there are NO moneys
set aside to replace equipment in the general fund. When fire trucks cost upwards of $250,000
and dump trucks are costing $90,000 it is difficult to find the money to make replacements with
one or two budget cycles.
4. How are other cities dealing with this dilemma? Most are moving costs out of the general fund
and into a special revenue fund. Some cities like Whitefish have adopted a Resort Tax which
has resulted in lower property taxes and higher over all revenue which grows and shrinks with
the economy. Some are instituting right-of-way fees to utility companies which use the public's
right-of-way. I believe that we are the only first class city not utilizing a franchise fee for the
cable industry (est. $75,000 annually).
TIF/Enterprise Funds
Over the past eighteen years the Downtown Tax Increment District has paid for the replacement
of a number of water and sewer mains. Though these expenditures are perfectly legal they are
subsidizing our enterprise funds. Enterprise funds are expected to be self sufficient, stand alone
operations that cover their costs through primarily utility rates and tap fees similar to a private
business without profit.
I believe that revenues derived from TIF districts should be focused toward redevelopment
activities and infrastructure projects that are not of an enterprise nature (streets, storm drains,
sidewalks etc.). We have two years left in the Downtown TIF and we have two projects of very
high priority. # 1 - Streetscape project which will transform the core business district into a more
pedestrian oriented environment which will help to secure economic growth as requested by the
downtown business association. #2 - City Hall Expansion/renovation project has been delayed
year after year. Last year the city council decided that this project must be completed before the
end of the TIF. Architects Design Group has verified that we are approx. 7,500 sq ft short of
space today and are in need of an additional 10,000 sq ft over the next ten years.
2. Currently we have three water/sewer projects included in TIF budgets.
Water
Sewer
Hwy 93 South - $920,000
Hwy 93 North - $600,000
Hwy 93 South - $1,415,000
These projects need to be completed, the question is "should they be paid for through Tax
increment or should they be funded by there own enterprise account"?
3. Water Rates - in order to cover the debt payments on the Hwy 93 water projects and to pay for
the roofreplacement on the reservoir, we would need to increase water rates 0.37 cents per 1,000
gallons (29%). I have already cut $140,000 in equipment replacement and we are recommending
the privatization of our mowing services in the water and sewer departments, in order to reduce
cost and summer FTE's. See attached water rate spread sheet. The water funds replacement
account has a balance of approx $735,000. 1 would propose using a significant amount of this
money to automate our water/sewer meter system. We currently write meter reading into a book
which is latter entered into the computer (labor intensive and prone to mistakes). Worse is the
fact that several thousand of our meters have not been replaced and as a result we are losing tens
of thousands of dollars to water meters that are in -accurate. This account needs to remain
healthy as it is your only funding mechanism for replacing water mains. Because the capital
improvements are not being completed at the same time we could phase in a rate increase over
the next two or three years.
4. Sewer Rates - The Hwy 93 south sewer project is estimated to cost approx 1.42 million. In
order to bond for this project sewer rates would need to be increased 0.54 cents per 1,000
gallons. I would also propose utilizing replacement funds in the sew account to pay for 50% of
the cost associated with upgrading the meter system. Both water and sewer derive their revenues
from the same meter reading.
5. Solid Waste - The solid waste department is unfunctional without dependable equipment. The
solid waste study that was conducted in the late 1990's commended the department on its
efficiency and quality of service. However the study was critical of our capital replacement
program. This has caught up with us over the past 12 months. We are seeing an incredible
amount of labor and parts going into keeping our fleet of trucks on the road. In fact, last month
four of six trucks were out of commission at the same time. We have one truck on order with
a second to be included in the upcoming budget. These vehicles are approx. $160,000 a piece.
The only way to fund the new truck in the proposed budget was to finance the rig. This is
acceptable however it leaves no money for future replacements. I am recommending a $10
increase in the residential rate. We currently charge $60.00/yr vs Evergreen's $80.00/yr.
Evergreen restricts the number of bags allowed per week while we do not have these limitations.
Commercial rates are almost identical to Evergreen's. This will not completely resolve our
dilemma but it will get us through this year without bankrupting the enterprise account.
** See attachments
RECOMMENDATION: If the staff can get some clear direction from the Council regarding these issues
we will be able to pull together the remaining lose ends of the budget. Budget work sessions are scheduled
for throughout the month of May.
FISCAL EFFECTS: As discussed above
ALTERNATIVES: As suggested by the Council.
Resp tfully submitted
L ti
Chris A. Kukulski
City Manager
Report compiled April 21, 2000
DETAIL OF ESTIMATED REVENUE/CASH AVAILABLE
GENERAL FUND
+1.5mills
74.66 mills
67.66 mills
69.54 mills
69.54 mills
69.54 mills
FY97/98
FY98/99
FY99/00
FY99/00
FY00/O1
ACTUAL
ACTUAL
BUDGET
ESTIMATED
BUDGET
PROPERTY TAXES:
Real Property Taxes
$1,486,000
$1,352,215
$1,404,860
$1,404,860
$1,404,860
Mills transferred fm G.O. Bond
$32,000
Personal Property
$87,205
$89,811
$79,139
$87,677
$68,490
Penalty & Interest
$9,505
$6,313
$6,500
$6,500
$6,500
Light Vehicle Tax-2% (full effect SB260-FY20
$128,667
$141,577
5116,559
$120,000
$100,780
SUBTOTAL
LICENSES AND PERMITS MV:
Flat fees
$13,135
$12,100
$12,100
$9,865
$9,865
Plate fees
$55,173
$56,697
$56,697
$65,218
$65,218
Title fees
$3,301
$3,338
$3,338
$3,600
$3,600
SUBTOTAL
BUSINESS LICENSES:
Alcohol Beverage
$18,598
$21,823
$21,823
$21,823
$21,823
General and occupational
$2,616
$2,137
$2,137
$2,137
$2,137
Amusement
$500
$650
$650
$650
S650
Signs permits
$0
$3,110
$3,200
$1,500
$1,500
Excavation Permits
$325
$250
$250
$250
$250
Zoning fees
$14,900
$24,000
$24,000
$24,000
Animal licenses
$1,043
$920
$900
$1,000
$1,000
SUBTOTAL
$23,082
INTERGOVERNMENTAL REVENUE:
Supreme court grants- accounting system
$17,500
Hwy safetry reimb/Troops grant for training'99
$9,030
$12,455
$11,000
$11,359
$0
Sign & Signals reimbursements
$15,000
$20,000
STATE SHARED REVENUE
DUI task force reimbursement
$8,145
$10,400
$10,400
$10,400
$10,400
Personal Property Reimb. H.B. 20
$24,165
$25,335
$21,991
$21,596
$19,860
Personal Property Reimb. S.B.417
$5;769
$24,976
$21,477
$21,477
$19,467
Personal Property Reimb. S.B.184
$0
$0
$30,249
$29,836
$49,023
Corporation Tax
($10,643)
$72,446
$68,602
$26,432
$27,432
Video Machine apport.
$983,208
$941,287
$950,000
$990,000
$1,030,000
Gaming Machine Permits
$43,925
$45,025
$45,025
$46,000
$46,000
Liquor Tax Apportionment
$78,249
$74,733
$74,733
$75,000
$75,000
Wine Tax Apportionment
$2,279
$2,576
$2,576
$2,576
$2,576
Beer Apportionment
$55,973
$70,849
$70,849
$70,000
$70,000
M.V. Ad Valorem Tax
$5,676
$3,461
$3,461
$2,875
$2,875
Live Card Game Permit, keno & bingo
$3,283
$1,727
$1,727
$3,500
$3,500
SUBTOTAL
$1,209,059
$1,285,270
$1,312,090
$1,326,051
$1,393,633
4/21/002:16 PM
GENERAL FUND
DETAIL OF ESTIMATED REVENUE/CASH
AVAILABLE
FY97/98
FY98/99
FY99/00
FY99/00
FY00/01
ACTUAL
ACTUAL
BUDGET
ESTIMATED
BUDGET
CHARGES FOR SERVICES:
Sale of Maps, etc.
$32
$458
$500
$1,200
$1,000
Administrative chg.
$461,700
$522,561
$517,624
$513,250
$536,209
Board of Adjustment
$0
$350
$1,000
$500
$500
Police services
$7,124
$7,271
$7,000
$7,000
$7,000
Central Garage
$137,000
$141,000
$116,000
$116,000
$129,550
Public works charges -,garage
$16,116
$25,659
$10,000
$2,500
$2,500
DPW fees- banners, etc.
$900
$1,050
$1,050
$1,050
$1,050
Pool
$50,979
$64,795
$65,000
$65,000
$65,000
Parks usage fee
$5,693
$6,025
$6,000
$6,500
$6,500
Pick-nic in the Park
$5,919
$6,900
$13,000
$13,185
$13,000
Recreation fees + scholarship
$23,370
$24,698
$24,728
$27,000
$32,000
Basketball
$8,655
$11,052
$13,665
$15,000
$14,800
Ice Skating
$426
$56
$100
$115
$0
Tennis
$6,096
$7,423
$6,880
$5,500
$0
Day Camp/Outdoor Programs
$33,696
$36,660
$36,660
$32,000
$51,500
Senior Programs/Independent living
$12,690
$14,361
$18,000
$15,500
$17,000
SUBTOTAL
FINES AND FORFEITURES:
City Court fees
$31,733
$28,782
$28,782
$28,782
$28,782
City Court Fines
$380,963
$323,190
$358,000
$338,000
$400,000
SUBTOTAL
MISC. REVENUE
Joint Venture Mall income
$0
$10,656
$0
$0
$0
IDB fees for refinancing Mall Note
$0
$17,570
$17,275
$0
Golf Course
$15,121
$15,477
$15,477
$15,477
$15,477
Auction proceeds, mist. collections
$7,473
$1,163
$1,000
$5,896
$4,500
Fire Equipment Fund raiser
$0
$0
$0
$0
$19,000
Rent on City Property
$11,175
$11,700
Donations-Kidsport
$9,125
$11,838
$24,000
$24,000
$37,955
Sale of Land -Lions Park right of way
$90,000
Intercap leases-S87,603
$4,599
$26,282
$87,603
$87,603
$0
SUBTOTAL
INVESTMENT REVENUE:
$126,713
$83,940
$83,940
$75,000
$75,000
TOTAL GENERAL REVENUE
$4,361,250
$4,362,758
$4,497,822
$4,499,639
$4,696,329
CASH AVAILABLE JULY 1ST
$1,052,592
$880,370
$898,869
$898,869
$809,547
Designated ( Fire Truck'00) retirement liability
$137,397
$137,397
$137,397
$26,358
Equity Transfer in (out) (G. 0. Bond)
($103,361)
$12,461
$0
$0
$9,000
Prepaid Expenditure (CMAQ Grant match)
($11,308)
$11,308
$0
$0
TOTAL AVAILABLE FOR BUDGET
$5,310,481
$5,381,678
$5,545,396
$5,535,905
$5,541,234
RECOMMENDED EXPENDITURES
$4,298,808
$4,345,412
$4,781,342
$4,700,000
$4,804,240
CASH CARRY OVER (year end)
$1,011,673
$1,036,266
$764,054
$835,905
$736,994
23.40%
23.85%
15.98%
17.79%
15.34%
4/21/002:18 PM
CITY OF KALISPELL
TAXABLE VALUATION CHANGE COMPARED
TO CPI AND MILL LEVY
FY
Taxable valuation *
% chg
Mills
levied
Consumer
Price
Index % ch
TIF
valuation
% chg
1999/2000
21,338,655
0.793%
114.25
2
$
3,110,343
-20.837%
1998/1999
$21,170,715
-1.409%
111.16
1.7
$
3,929,012
0.888%
1997/1998
$21,473,297
3.239%
116.16
1.4
$
3,894,447
7.157%
1996/1997
$20,799,501
2.845%
116.16
2.30
$
3,634,332
3.424%
1995/1996
$20,224,154
4.293%
108.00
3.00
$
3,514,011
24.511%
1994/1995
$19,391,590
1.559%
107.50
3.30
$
2,822,247
-14.317%
1993/1994
$19,093,874
14.578%
107.00
2.63
$
3,293,832
16.918%
1992/1993
$16,664,525
1.946%
114.22
2.99
$
2,817,205
7.105%
1991/1992
$16,346,409
4.097%
114.77
3.01
$
2,630,321
2.022%
1990/1991
$15,703,078
0.303%
117.39
4.28
$
2,578,179
-8.765%
1989/1990
$15,655,702
0.977%
117.90
5.40
$
2,825,857
19.581%
1988/1989
$15,504,294
-0.329%
115.57
4.82
$
2,363,125
28.546%
1987/1988
$15,555,491
-5.182%
114.28
4.14
$
1,838,343
98.473%
1986/1987
$16,405,644
4.091% 1
114.28 1
3.65 1
$
926,245
-34.686%
The average annual percentage change in taxable value for the last 14 years is 2.27% while the
Consumer Price Index increased an average of 3.19%. During the same period the City's
Mill levy decreased 2.7%. The increased gambling revenue allowed this to happen.
* General Fund, Comp. Ins.,Health, Retirement, G.O. Bond, Revolving and Gov't Study Funds.
TIF valuation is for the Downtown Urban Renewal District. The average annual increase is 9.3%.
CITY OF KALISPELL
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DOWNTOWN TAX INCREMENT
Cash on Hand 7/1/99
Bond Reserve
Taxes rec. FY00 (Real & Personal)
Personal Property Reimb.
Interest Earnings - est.
Loan Repayments
Available
Anticipated Expenditures FY (see detail)
REVISED 4/4/00
FY2000 FY2001
$1,664,458 $1,954,627
$1,559,898
$286,579
$86,500
S 12.732
$735,504
$906,125
$80,000
$12,732
FY2002
$1,674,649
$123,046
$735,504
$125,994
$75,000
$9,432
$3,610,167 / $3,688,988 $2,743,625
($1,655,540) / ($2,014,339) ($2,743,625)
Cash Carroyover -July 1, 2000 JL2L4,627 1 674 649 0
Expenditure Detail:
Future years expenditures:
Debt Service
$259,050
$283,625
Administration
$258,217
$275,000
Director - .5 fte
$30,671
$35,000
Parking (carryover)
$75,000
$0
City Hall /construction or purchase
$565,401
$500,000
Urban Design contract services (carryover)
$30,000
$30,000
Studies / Surveys (carryover)
$0
$0
Corners Hwy93 & Hwy 2
$0
$0
Commercial Loans
$50,000
$50,000
2nd Street West Project
$96,000
$0
Facility Plan -Public Works
$5,000
$0
Water projects
$0
$0
Reconstruct 1 st Ave. E., 6th to 12th St.
$0
$450,000
Traffic Signal-1 st Ave. W & 3rd St. -Post office
$0
$0
Overlays/chip seal
$110,000
$140,000
Alley Paving-20 blocks
$50,000
$0
Storm -reconstruct & raise -1st Ave. E. to 5th Ave. W./Center St.
$0
$0
Alley -reconstruct concrete -2nd Alley E./1 st to 4th St.
$80,000
$0
Sidewalks ($77,932 carryover fy99)
$75,000
$150,000
Parks Dept. Downtown beautification
$30,000
$30,000
Hwy 93 South project
$0
$0
Streetscape Improvements requested
$250,000
$750,000
Hockaday rehab
$50,000
$50,000
Redevelopment Activity
$0
$0
Total expenditures requested by year
$2,014,339
$2,743,625
WATER
Bond coverage - proposed budget
Water service charge
Miscellaneous revenue
Total operating revenue
Less operating expenses before deprec
FY2001 est.
$975,000 rate
$20,000 misc
$995,000
billing $89,114
operating $790,231
total m&o $879,345
Available for debt service
$115,655
maximum debt service current bonds $107,977
current. coverage 107.11 %
need $107,977 x 1.25%
13$ 4,971
shortfall
($19,316)
2% rate increase needed
current rate $1.26
new rate $1.29
sprinkling $ .75
sprinkling $ .77
2000 SRF Loan 15 year $2,137,000 -4% new debt 19$ 0
new max debt 29$ 8,811
Hwy 93 SO. $920,000
Roof reservoirs $400,000 coverage available 38.71%
HWY 93 no Water Main $600,000
plus bond issue costs and reserves needed $298,811 x 1.25% $373,514
available $89,155
shortfall ($284,359)
29% increase needed
current. rate $1.26 new rate $1.63
sprinkling $ .75 sprinkling $ .97
2000 SRF Loan 15 year $1,100,000 -4% new debt 10$ 0,462
new max debt 20$ 8,439
Roof reservoirs $400,000
HWY 93 no Water Main $600,000 coverage available 55.49%
plus bond issue costs and reserves
needed $208,439 x 1.25% $260,549
available $89,155
shortfall ($171,394)
18% increase needed
current rate $1.26 new rate $1.49
4/21/009:43 AM sprinkling $ .75 sprinkling $ .88
PROGRAM OF SERVICES
5210
WATER FUND
REVENUE PROJECTION
CASH: Operating
* Replacement Acct.
Metered Water Sales
*Hookup Fees(Replacement acct)
Installation Charges
Misc.
Water Tower Rental
Board of Investments Loans
Revenue Bond 2000 issue
Interest Earnings
Decr.(Increase) in accounts receivable
Total Available
Water Billing
Water Operating
Debt Service -1996 Revenue Bond
Capital Outlay
*Capital Outlay -replacement funds
Depreciation -Unfunded ,'99,'00,'01
Total Operating Expenditures
Bond Construction
Debt Service -new issue
Grand Total
Add back unfunded Deprec/Replacement
Cash Carry Over
Operating Cash
*Replacement Cash Account
ACTUAL BUDGET ESTIMATED PROPOSED
FY98/99 FY99/00 FY99/00 FY00/01
$335,052
$421,595
$421,595
$631,799
$736,174
$783,227
$783,227
$739,803
$957,217
$940,000
$975,000
$975,000
$47,053
$50,000
$80,000
$65,000
$16,315
$15,000
$15,000
$15,000
$777
$500
$1,475
$1,000
$4,800
$4,800
$4,800
$4,800
$0
$40,000
$34,333
$0
$2,137,000
$71,223
$70,000
$70,000
$70,000
($13,246)
$0
$0
$0
$2,155,365 $2,325,122 $2,385,430 $4,639,402
$88,337
$75,934
$75,000
$89,114
$725,405
$753,261
$675,776
$790,231
$108,888
$108,856
$105,038
$112,459
$27,913
$325,000
$34,590
$231,600
$0
$290,000
$123,424
$195,000
$139,325
$140,000
$140,000
$140,000
$1,089,868 $1,693,051 $1,153,828 $1,558,404
$2,137,000
$0 $0 $0
$1,089,868 $1,693,051 $1,153,828 $3,695,404
$139,325 $140,000 $140,000 $140,000
$421,595 $228,844 $631,799 $474,195
$783,227 $543,227 $739,803 $609,803
4/21/009:44 AM
PROGRAM OF SERVICES
EXPENDITURE DETAIL
FUND: WATER 5220....BOND CONSTRUCTION 447.. 430550
ACTUAL BUDGET STAFF'S
ACCOUNT FY98/99 FY99/00 FY00/01
430592
920
Reservoir Roofs $400,000
430595
950
NO. Main Water Improvements $600,000
430598
950
Hwy 93 SO. Water Improvements $920,000
430550
950
Bond Issue Costs $25,000
$1,945,000
Bond Construction Detail:
920
Reservoir Roofs - $400,000
Roof Replacement for reservoir #1 & #2. Old roofs are leaking and allow entry of
contaminants. Identified as possible source of coliform contamination that required the
City to issue a boil water order last June.
950
NO. Main Water Improvements - $600,000
In conjunction with MDT improvement of Main Street in Kalispell, the City intends to
replace its obsolete 18-inch diameter water main and a parallel service main. These new
improvements include: 20-inch diameter water main, 10-inch diameter water main,
valves, hydrants and appurtenant structures from the intersection of Main Street and
Sunset Boulevard south to the intersection of Main Street and Center Street. The
estimated construction cost of these improvements is $602,203.00
950
Hwy 93 SO. Water Improvements - $920,000
In conjunction with MDT improvement of US highway 93 from Ashley Creek to
Kalispell, the City intends to install water improvements within the highway right of
way. These improvements include water mains, valves, hydrants, utility crossings, and
appurtenant structures to extend utilites from their present terminus south to
approximately the intersection of US Highway 93 and Cemetery Road. The estimated
construction cost of these facilities is $920,800.00.
CITY OF KALISPELL
SEWER
Bond coverage - proposed budget
FY2001 est.
SEWER service charge
$2,200,000
Miscellaneous revenue
SO
Total operating revenue
$2,200,000
Less operating expenses before deprec. billing
$88,123
Sewer
$311,406
WWTP
$1,203,695
total m&o
$1,603,224
Available for debt service $596,776
Maximum debt service current bonds S648,673
current coverage 92.00%
need 648,673 x 125% $810,841
shortfall (S214,065)
10% rate increase needed
current rate $2.98 per thousand
new rate $3.28 per thousand
2000 revenue bond 15 years
$1,581,100 @ 4%
new bond
new max debt
coverage available
needed $789,901 x 125%
available
shortfall
18% increase needed
current rate
new rate
$141,228
$789,901
75.55%
$987,376
$596,776
($390,600)
$2.98 per thousand
$3.52 per thousand
4/21/0010:06 AM
PROGRAM OF SERVICES
EXPENDITURE DETAIL
FUND: SEWER 5320.... BOND CONSTRUCTION 454.. 430695
ACTUAL BUDGET STAFF'S
ACCOUNT FY98/99 FY99/00 FY00/01
430695
950 Hwy 93 SO. Sewer Improvements $1,415,000
43055o Bond Issue Costs $25,000
$1,440,000
Bond Construction Detail:
950 Hwy 93 SO. Sewer Improvements - $1,414,900.00
In conjunction with MDT improvement of US Highway 93 from Ashley Creek to
Kalispell, the City intends to install sewer improvements within the highway right of
way. These improvements include sewage collection gravity mains, pressure force mains,
pumping facilities, and appurtenant structures to extend utilities from their present
terminus south to approximately the intersection of US Highway 93 and Cemetery Road.
The estimated construction cost of these facilities is $1,414,900.00.
CITY OF KALISPELL
5310
SEWER/WWTP FUND
REVENUE/CASH FLOW PROJECTION
ACTUAL
BUDGET
ESTIMATED
PROPOSED
FY98/99
FY99/00
FY99/00
FY00/01
CASH:Operating Sewer/WWTP
$341,720
$518,719
$518,719
$761,401
*** WWTP Capital Improvement
$1,451,057
$1,581,022
$1,529,013
$1,724,013
** WWTP Equipment Repl/Evergreen
$1,125,170
$1,089,880
$1,089,880
$1,248,528
* SANITARY sewer Replacement
$454,618
$459,685
$459,685
$495,073
Subtotal Cash
$3,372,565
$3,649,306
$3,597,297
$4,229,015
REVENUE and sources of cash:
SEWER SERVICE -billed
$2,188,211
$2,140,000
$2,195,000
$2,200,000
Decrease (Increase) A/R, Comp. Abs.
($10,329)
Other receivables
*** Hookup-WWTP
$54,118
$70,000
$130,000
$130,000
* Hookup -Sewer
$35,226
$50,000
$80,000
$80,000
Misc. Revenue
$327
$3,500
$0
$0
Interest -operations
$120,967
$100,000
$140,000
$140,000
** Interest-WWTP/Evrgn
$70,107
$55,000
$72,000
$72,000
*** Interest-WWTP capital improve
$75,847
$60,000
$65,000
$65,000
* Interest -Sanitary Replacement
$25,886
$25,000
$26,500
$26,500
Board of Investment Loan
$0
$40,000
$34,333
$0
Sewer Revenue Bond
$1,581,500
*** Loans & repayments
$5,080
$0
$0
$0
Subtotal Revenue
$2,565,440
$2,543,500
$2,742,833
$4,295,000
Total Available
$5,938,005
$6,192,806
$6,340,130
$8,524,015
EXPENSES and uses of cash:
SANITARY operating/debt/capital/depr.
$497,984
$560,941
$412,372
$626,087
* Sewer Replacement funds
$61,125
$276,112
$71,112
$220,000
Debt Service -new Issue
$0
$0
$0
$0
Bond Construction
$0
$0
$0
$1,581,500
Billing Costs
S92,287
$87,617
$87,617
$88,123
WWTP operating/capital
$1,611,906
$1,751,925
$1,706,662
$1,763,358
** WWTP Replace/Evergreen
$405,397
$312,579
$216,079
$127,500
Subtotal Expenses
$2,668,699
$2,989,174
$2,493,842
$4,406,568
Add unfunded depreciation to cash
$80,000
$80,000
$80,000
$80,000
CASH CARRY OVER:
Sewer Fund - operating
ILL2112
i4L
1-401
izQ,3_,$"-
*** WWTP Capital Improvement
$1,581,022
$1,711,022
$1,724,013
$1,919,013
** WWTP Equipment Repi/Evergreen
$1,089,880
$1,135,028
$1,248,528
$1,495,755
* Sewer Replacement
$459,685
$258,573
$495,073
$381,573
Total
$3,649,306
$3,586,359
$4,229;015
$4,500,174
Rate $2.98 per 1000 gallons
$2.65 bi-monthly billing costs - flat fee generates approximately $95,000
4
1/0010:07 AM
PROGRAM OF SERVICES
5510
SOLID WASTE FUND
REVENUE PROJECTION
ACTUAL
BUDGET
ESTIMATED
BUDGET
FY98/99
FY99/00
FY99/00
FY00/01
CASH: operating
$267,274
$322,888
$322,888
$246,332
*Replacement Account
$127,939
$134,068
$134,068
$91,577
Decrease in Receivables
$9,605
* Loan payback -parking
$6,129
$6,009
$6,009
$0
Refunds
($11,504)
Inception of lease wash bay
$0
$145,000
$145,000
$0
Inception of lease -truck
$160,000
Assessments
$416,737
$416,737
$427,350
$430,000
Assessments + $10 residential
$50,000
Penalty & Interest
$3,378
$3,000
$3,000
$3,000
Interest Earnings
$20,500
$20,000
$20,000
$20,000
Total Available
$840,058
$1,047,702
$1,058,315
$1,000,909
EXPENDITURE PROJECTION
Garbage Service
$338,981
$371,723
$371,723
$457,371
Capital Outlay -financed
$0
$145,000
$145,000
$160,000
Capital Outlay -operations
$55,625
$25,000
$54,837
$10,000
Capital Outlay -replacement
$0
$160,000
$148,500
$0
Debt Service/Washbay
$0
$55,000
$346
$54,629
Debt Service/Truck
$50,000
*Replacement Funded 2000
$45,000
$100,000
$100,000
$0
Total Expense
$439,606
$856,723
$820,406
$732,000
Cash Carry Over:
Operating
$322,888
$210,902
$246,332
$177,333
*Replacement Account
$134,068
$80,077
$91,577
$91,577
Total
$456,9567
7,
1
Carryover for operating cash
needs to be equivalent
to six months of M & O as we only
receive assessments twice a year in December and June. The carryover amount
should
reflect the second half tax receipts just received.
i11%1 mn".in nR,r CITY OF KALISPELL
4/Gl/VVL..IV r1V1