2. Resolution 5348 - Budget Amendment - Parks & RecreationCity of Kalispell
EMEREM
Post Office Box 1997 - Kalispell, Montana 59903-1997 - Telephone (406)758-7700 Fax (406)758-7758
REPORT TO: Mayor Kennedy and City Council Members
FROM: Amy Robertson, Finance Director
Mike Baker, Parks & Recreation Director
SUBJECT: Parks & Recreation Funding
MEETING DATE: March 23, 2009
Resolution 5348 will move budget authority from the General Fund to the Parks Special
Revenue Fund for the remaining 3 months of the year. All of the Parks and Recreation revenue
generated from April 1 S` will be placed in the Special Revenue fund. The Parks and Recreation
department utilizes approximately 24 mills of tax dollars per year ($876,000). Since their
activities are seasonal the Parks and Recreation department has used approximately 20 mills to
date and will need 4 mills for the remainder of the year ($146,000). It is anticipated that the
Parks and Recreation programs will collect $200,000 of fees in the remaining three months.
At the end of the fiscal year the Parks and Recreation fund will have a cash reserve proportionate
to the General fund cash reserve so as not to negatively impact the General Fund.
Council will receive a quarterly budget printout in April which will show the line item detail.
RECOMMENDATION: Adoption of Resolution 5348.
Report compiled: March 19, 2009
RESOLUTION NO.5348
A RESOLUTION TO AMEND THE ANNUAL APPROPRIATIONS OF THE CITY OF
KALISPELL, MONTANA, AS SET FORTH IN THE 2008-2009 BUDGET ADOPTED BY THE
CITY COUNCIL.
WHEREAS, the Kalispell City Council adopted the budget for the 2008-2009 fiscal year with certain
detailed and itemized estimates of expenditures and revenue of the General Fund; and
WHEREAS, it is in accordance with generally accepted accounting principles to separate certain
functions from the General Fund and to set such functions aside in a Special Revenue
Fund; and
WHEREAS, the Kalispell City Council desires to establish a Parks & Recreation Special Revenue
Fund to segregate the revenue and expenditures of the parks department, to remove
budget authority from the General Fund and establish budget authority in the new fund
for the remaining three months of the fiscal year; and
WHEREAS, such segregation of the Parks and Recreation Department from the General Fund will not
increase the tax burden on the City taxpayers but is intended to provide more fiscal
certainty for that department; and
WHEREAS, at a public hearing held on March 23, 2009, the City Council did consider all evidence
provided, oral and written, to said budget amendments.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KALISPELL
AS FOLLOWS:
SECTION I. The Kalispell City Council hereby amends the 2008-2009 fiscal budget to
authorize and establish a Parks & Recreation Special Revenue Fund.
SECTION II. That the said Special Revenue Fund shall be created by segregating the revenue
and expenditures of the Parks and Recreation Department, removing the Parks &
Recreation budget authority from the General Fund and establishing budget
authority in the new fund at the rate of 4 mills for the remaining three months of
the fiscal year.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE
CITY OF KALISPELL, THIS 23RD DAY OF MARCH, 2009.
Pamela B. Kennedy
ATTEST: Mayor
Theresa White
City Clerk