01. Resolution 5034 - Budget Resolution - Annual AppropriationsCity of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997 - Telephone (406)758-7700 Fax (406)758-7758
'TO:
FROM:
SUBJECT:
MEETING DATE:
Mayor Kennedy and City Council Members
Amy Robertson, Finance Director
James H. Patrick, City Manager
Budget appropriation for the City's Fiscal 2006 budget
August 15, 2005
BACKGROUND: The resolution is adopted annually to provide budget authority for
the operations of the City. The General Fund budget is $9,499,597 which is a 22% increase from
2005. The increase is primarily due to incorporating the Planning office budget into the General
Fund, the addition of 4 FTE's in the Fire Department and 2 additional Police officers, and adding
the pool budget back to General Fund. The total City budget (excluding component units) is
$52,073,672, an increase from the prior year amended budget due to capital projects: the
Wastewater Treatment Plant expansion budgeted at $12,200,000, Airport construction of
$2,000,000, Fire Hall Construction at $3,000,000 and Wells Fargo purchase at $1,100,000.
A spreadsheet is provided with the changes from the Preliminary budget to the Final
budget. Adjustments have been made for the fire contract and the contingency was reduced to
transfer that budget authority to the Fire department. Most budgets have been affected by
increases in Worker's Compensation rates. Our experience rating has changed from 99% to
139% for work comp. Line items have been corrected for errors (dispatch holiday pay was
omitted), and changes in the health insurance rates. We have added $19,500 for additional fuel
costs based on our actuals this year. An EAP, Employee Assistance Program, has been added to
the Personnel budget. Debt service has been budgeted for the building purchase. Changes have
been made for carryover amounts for things not completed at year end in the Enterprise funds.
We added $216,333 for the Home Grant already accepted by Counsel but not in the
Preliminary budget. We added a contingency for Wells Fargo remodeling to the Building budget.
Additional notes are on the recap spreadsheet.
RECOMMENDATION: Adoption of this Resolution establishing the appropriation.
FISCAL EFFECTS: Total City appropriation is $ 52,073,672
Amy H. Robertson James H. Patrick
Finance Director
City Manager
Attachment: Spreadsheet with all of the changes from the Preliminary budget.
RESOLUTION NO.5034
A RESOLUTION SETTING THE ANNUAL APPROPRIATIONS FOR THE CITY OF
KALISPELL, MONTANA, AS SET FORTH IN THE 2005-2006 BUDGET ADOPTED BY
THE CITY COUNCIL.
SECTION I. That the annual appropriations of the City of Kalispell, Montana, and the same are
hereby fixed as follows:
FUND
Approved Appropriations
General Fund
$ 9,499,597
On -behalf Payment -retirement
930,000
Airport
46,465
Tax Increment -Airport
858,715
Tax Increment-Westside
901,033
Parks In Lieu
55,000
Health Insurance 2-permissive levy
342,554
Building Code Enforcement
842,253
Light Maintenance District
261,288
Decorative Light
10,000
Gas Tax
380,930
Special Street Maintenance
1,335,657
Urban forestry District
127,640
Community Dev. Loan Revolving
262,000
Courtyard Maintenance
71,000
Home Investment Grant
216,333
Community Development (UDAG)
268,159
Rural Development Loan Revolving Fund
438,891
CDBG Head Start Grant
500,000
Drug Enforcement Grant
77,973
Universal Cops Grant
59,606
Law Enforcement Block Grant
127,500
Cultural Arts
13,750
Fire Grants fund (FEMA)
235,000
ISTEA
74,370
G. O. Bond -- Aquatics Park
289,713
G. O. Bond - Fire Station #82
283,278
Stream Debt Service
482,568
SID Revolving Fund
10,050
Sidewalk & Curb Debt Service
12,849
SID Debt Service
172,225
Airport Tif Debt Service
275,743
Sidewalk & Curb Construction
50,000
Airport Construction
2,000,000
Fire Hall Construction
2,795,472
Wells Fargo Building Fund
1,100,000
Water Fund
6,032,206
SewerIWWTP Fund
16,720,474
Storm. Sewer
844,630
Ambulance Fund 1,386,684
Solid Waste 653,002
Airport Enterprise Fund 828,541
Data Processing 200,523
TOTAL ALL FUNDS $ 52,073,672
SECTION II. The City Manager is hereby authorized to transfer any part of an
unencumbered balance of an appropriation to a purpose or object for which
the appropriation for the current year is insufficient or to transfer between
items appropriated within the same fund.
SECTION III. The City Manager is hereby granted budget amendment authority for the
expenditure of funds from any or all of the following: debt service funds,
enterprise funds, internal service funds, trust funds, federal and state grants
accepted and approved by the City Council, special assessments and
donations.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE
CITY OF KALISPELL, THIS 15TH DAY OF AUGUST, 2005
Pamela B. Kennedy
Mayor
ATTEST:
Theresa White
City Clerk
BUDGET FY2006 - CHANGES TO PRELIMINARY NUMBERS
General Fund FY2006
Additions
Corrections/deletions
PRELIMINARY BUDGET
$
9,397,187
Changes and questions:
carryover items
GENERAL GOVERNMENT
1000-400-510330-516
Contingency
Fire Contract -move to Fire budget
S
(40,000)
1000--400-411850-379
Meetings
Mt. League 20/20 program
S
2,500
subtotal Gen. Govt.
$
(37,500)
CITY MANAGER
1000-401-410210-110/1531155
Personal Services
work comp ratesthealth ins
$
1,098
PERSONNEL
1000-401-410830-153
Personal Services
work comp rates/health ins
$
(474)
1000-401-410830-355
Employee Assistance Program
$
6,000
$
5,526
CITY CLERK/COUNCIL
1000-402-410150-110/153/155
Personal Services
work comp ratesihealth ins
$
1,628
1000402-410100-153
Personal Services
health
$
3,672
FINANCE DEPT.
1000-403410550-110
Personal Services
correct implementation/w.c./health
$
5,324
ATTORNEY
1000-403-410550-1 10
Personal Services
correct implementation/w.c./health
$
12,369
COURT
1000-406-410360-153
Personal Services
health ins
$
(348)
DPW
1000-410-430100-151
Personal Services
work comp rates/health ins
$
2,696
CENTRAL GARAGE
1000-410-431330-153
Personal Services
work comp rates/health ins
$
(234)
1000410-431330-231
M & O
Fuel
$
19,500
$
19,266
CITY HALL
1000-412-411230-110/153/155
Personal services
work comp rates/health ins
S
715
1000412411230-610/620
Debt Service
Debt -Wells bldg
S
26,042
subtotal City Hail
$
26,757
PLANNING &.ZONING
1000420-420540-110
Personal services
carr work comp rates
$
1,771
POLICE DEPT.
1000-413490545-610
Dare Car -debt service
pass thru
S
332
1000413-420142-110
Dispatch -Salaries
Correct - Holiday Pay & w.c.
S
16,729
1000-413420142-153/155
Personal services
health/retirement
S
(1,472)
subtotal Police
$
15,589
FIRE DEPT.
1000-416-420400-110/153/155
Personal services
union & non union/work comp
$
47,210
PARKS DEPT.
1000-436-460430-110/153/155
Personal services
Health - rate change, w.c.
$
(1,158)
1000436460430-215
M & O
Computer supplies - typo
S
1,000
1000--436460430-937
Capital improvements
Woodland Bridge grant
$
4,000
Subtotal parks
$
3,842
RECREATION, SPORTS,CAMPS
1000-436-460431-153
Personal services
Health - rate change w.c.
$
(6,490)
Subtotal recreation
Total General Fund changes:
$
102,410
FINAL BUDGET - GENERAL FUND
S
9,499,597
SPECIAL REVENUE FUNDS
2170 Airport
Operating Transfer to close fund adj to actual number 6/30
$ (3,535)
2185 Airport Tif
2185-000-430300-110/153/155 Personal services correct formula (not in totals)
$ 49,159
2185-000-430300-910 reduce Airport Land purcbases/improvements
$ (793,077)
2185-430-430300-820 move $ from land sales to Airport Enterprise fund
$ 333,557
$ (410,361)
Note: an accounting change will move all activity not directly related to TIF money to
the Airport Operating fund 5160, a newly created Enterprise fund. The money anticipated
as revenue from the sale of land to the Whitefish Credit union is also moved to 5160.
2394 Building Department
2394420-420530-610/620 Debt Service $ 66,057
2394-420-420530-922 Building remodel contingency $ 300,000
S 366,057
Note: Revenue page includes BOY loan for $750,000 and lease back revenue from Wells Fargo
2420 Gas Tax
2420421430234-956 Sidewalk & Curb carryover ad to actual $ (14,870)
2500 Street Maintenance
2500-421-430240-110/153/155 Personal Services -street work comp & health ins. $ 12,912
2500-421-430244-110/153/155 Personal Services -traffic signs $ 1,922
$ 14,834
2880 Comm. Dev. Loan Revolving
2880480-470210-711 Redevelopment funds
2880-480-470210-720 Eagle Transit
2885 HOME Investment Partnership Grant
2885* Community Development
2886 UDAG -Comm. Dev. Operations
2886-480-470210-354 contract services
2886-480-470210-396 Housing study
2942 CDBG Head Start
2942-480-470242-373
lower budget
addition
Grant
part time help
Grant
Correct carryover amount
2916 Drug Grant
2916-413-420140-110 Correct wages (different individual) & work comp
2919 Law Enforcement Block Grants
2919-413-420140-220 Equipment funded by donations
TOTAL SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS
3185 Airport Tif Bond reduction in amount transferred to TIF 2185
$ (15,000)
S 15,000
$ 26,333
$ 5,000
S 15,000
$ 20,000
$ 4,619
$ 17,500
$ 210,694
CAPITAL PROJECT FUNDS
4150 Fire Station #62 construction
4150-416-420400-950 Construction reduce carryover to actual $ (89,422)
4170 WELLS FARGO Capital Project fund
4170-400411230-920 Capital -Wells Fargo General Fund share $ 350,000
4170-400-41 1230-920 Capital -Wells Fargo Building Department share $ 750,000
$ 1,100,000
4185 Airport Construction Fund -FAA reimbursable
4185430-430300-354 bond issue costs/underwriters discount
4185430430300-820 Bond Reserve transfer to Debt service fund
4185-430-430300-910 Lower amt Red Eagle (5160 Airport Enterprise will fund)
4185-430-430300-950 NW Ramp & taxi way adj to actual contract
Note: added bond issue costs and debt reserve to the budget
5210 WATER
5210-447-430550-946
5210-447430550-948
5210-447-430555-954
5310 SEWER
Sanitary sewer
5310454-430630-952
5310-454-430630-954
WWTP
5310455430645-940
5310455-430645-933
TOTAL CAPITAL PROJECT
ENTERPRISE FUNDS
Hydrant program
Meter Program
Utility Infrastructure CIP
Manhole rehab -Meridian
Utility Infrastructure CIP
Equipment replacement
Plant Expansion
correct carryover to actual
correct carryover to actual
Reimbursed by SID 344
Total Water
Correct estimate
Reimbursed by SID 344
correct carryover to actual
correct carryover to actual
Total Sewer
$ 71,906
$ 187,453
S (209,359)
$ 350,000
$ 4001000
$ 1,410,578
S 18,917
$ (30,489)
S 139,000
$ 1272428
20,000
$ 139,000
$ (220,446)
$ (89,562)
5160 AIRPORT
5160-430-430310-153 Health ins. omitted in Preliminary budget $ 1,698
5160-430-430310-910 Land Purchase Red Eagle $ 210,000
5160-430-430310-950 Construction ($ moved from TIF) $ 550,000
note: moved budget and revenue form land sales to the Airport fund S 7611698
and out of the TIF fund per Bond counsel recommendation.
TOTAL ENTERPRISE $ 7992559
PRELIMINARY BUDGET
General Fund
Special Revenue Funds
Debt Service Funds
Capital Project Funds
Enterprise Funds
Total changes
$ 49,569,413
$
102,410
$
210,694
$
(18,982)
$
1,410,578
$
799,559
$
2,504,259
FINAL BUDGET $ 52,073,672