03. Resolution 4813 - Budget Resolution - Annual AppropriationsCity of Kalispell
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
Chris Kukulski, City Manager
SUBJECT: Budget appropriation for the City's fiscal 2004 budget
MEETING DATE: August 4, 2003
BACKGROUND: The resolution is adopted annually to provide budget authority for
the operations of the City. The General Fund budget is $5,737,890
which is less than a 1 % increase. The grand total City budget is
$31,962,489, a decrease of 5.5 % from the prior year amended
budget. The total budget is $1,566,676 less than last year.
The resolution includes the appropriation for the two component
units of the City, the Parking Commission and the Tri-City Planning
office.
RECOMMENDATION: Adoption of Resolution 4813 establishing the appropriation.
FISCAL EFFECTS: Total City appropriation is $ 31,962,489 plus $136,901 for the
Parking Commission and $342,561 for Tri-City Planning totaling
$32,441,951.
ALTERNATIVES:
- i
Amy H. Robertson
Finance Director
As suggested by Council.
Chris A. Kukulski
City Manager
Attachments: 1) spreadsheet with all of the changes from the Preliminary budget.
2) General Fund revenue recap -FYI
RESOLUTION NO.4813
A RESOLUTION SETTING THE ANNUAL APPROPRIATIONS FOR THE CITY OF
KALISPELL, MONTANA, AS SET FORTH IN THE 2003-2004 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
$ 5,737,890
On -behalf Payment -retirement
700,000
Airport
44,348
Tax Increment -Downtown
572,358
Tax Increment -Airport
905,430
Tax Increment-Westside
410,889
Parks In Lieu
36,100
Aquatics Facility
49,459
Comprehensive Insurance
319,500
Retirement
402,581
Health Insurance
689,997
Building Code Enforcement
321,901
Light Maintenance District
154,877
Decorative Light
7,405
Gas Tax
518,963
Special Street Maintenance
882,325
Urban Forestry District
122,408
Mt. Air & Congestion Grant
565,597
Community Dev. Loan Revolving
200,100
Courtyard Maintenance
73,191
Planning & Development (UDAG)
426,727
Police Resource Grant 1
56,209
Police Resource Grants 2
49,890
Drug Enforcement Grant
67,758
Universal Cops Grant
53,883
Law Enforcement Block Grant
60,050
CDBG/HOME-2nd Ave. West Project
80,146
Cultural Arts
16,500
FEMA Grant
240,030
ISTEA
190,000
G. O. Bond -new pool
286,275
Stream Debt Service
489,350
Sidewalk & Curb Debt Service
10,553
SID Debt Service
247,265
Sidewalk & Curb Construction
100,000
POOL Construction
2,620,935
Fire Hall Construction,
104,050
Water Fund
Sewer/WWTP Fund
Storm Sewer
Ambulance Fund
Solid Waste
Data Processing
City Health Ins.
TOTAL ALL FUNDS
4,276,591
4,998,129
1,107,057
1,252,413
606,709
126,650
1,780,000
$ 31,962,489
Component Unit of the City of Kalispell:
Parking Commission $136,901
Tri-City Planning $342,561
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 4TH DAY OF AUGUST, 2003.
Pamela B. Kennedy
Mayor
ATTEST:
Theresa White
City Clerk
General Fund FY2004
Changes and questions:
GENERAL GOVERNMENT
1000-400-510300-000
1000-400-411300-345
City Manager
1000-401-410210-110
CITY CLERK/COUNCIL
1000-402-410150-110
FINANCE DEPT.
1000-403-410550-110
1000-403-410550-110
1000-403-410550-121
ATTORNEY
1000-404-411110-110
COURT
1000-406-410360-351
1000-406-410360-354
DPW
1000-410-430100-110
POLICE DEPT.
1000-413-420140-110
1000-413-420140-112
1000-413-210140-128
1000-413-210140-232
1000-413-420142-234
FIRE DEPT.
1000-416-420400-110
1000-416-420440-110
1000-416-420400-110
1000-416-420400-121
1000-416-420440-110
1000-416-420400-112
PARKS DEPT.
1000-436-460430-110
1000-436-460430-341
1000-436-460430-937
1000-436-460431-110
BUDGET FY2004 - CHANGES TO PRELIMINARY NUMBERS
Additions
Preliminary Budget
Corrections/deletions
carryover items
ORIGINAL BUDGET
Contingency
reduce
Telephone
to reflect actual costs
subtotal Gen. Gov't.
Salary -Assistant to mgr.
probation adj./ annual adj.
subtotal Manager
Salary
non -union -annual adj.
subtotal Clerk
Salary
non -union -annual adj.
fill in A/P position
needed for work load
overtime
A/P overtime
subtotal Finance
Salary
non -union -annual adj.
subtotal Attorney
Legal Fees
to reflect actual costs
Contract services
set up info in new computer system
subtotal Court
Salary non -union -annual adj.
Salary
non -union -annual adj.
Retirement
Retirement announced for Dec.
special salary
Underage Drinking Enforcement Grant
contract services
Underage Drinking Enforcement Grant
dispatch uniforms
corrected amount
subtotal Police
Salary -Suppression
non -union -annual adj.
Salary -Prevention
non -union -annual adj.
Salary -Suppression
union contract (85%)
Overtime
union contract
Car allowance
prevention/asst. chief
Retirement
employee payout for retirement
subtotal Fire
Salary
non -union -annual adj.-Parks
Electric
reflect actual
Carryover
woodland park road improvements
Salary
non -union -annual adj.-Rec.
subtotal parks & rec
FINAL BUDGET - GENERAL FUND
$
5,528,387
$
(50,000)
$
5,000
$
(45,000)
$
2,121
$
2,121
$ 1,092
$ 1,092
4,969
$ 13,000
$ 500
$
$
18,469
5,050
$
5,050
$
10,000
$
6,000
$
16,000
$
1,010
$ 5,734
$ 32,000
$ 9,200
$ 800
$ 500
$
48,234
$
1,020
$
1,435
$
143,000
$
(5,292)
$
4,200
$
5,000
$
149,363
$
2,013
$
2,000
$
10,000
$
161
$
14,174
Total General Fund changes: $ 209,503
$ 5,737,890
SPECIAL REVENUE FUNDS:
Changes and questions:
2170 airport Budget
2170-430-430310-110
2170-430-430310-367
2170-430-430310-370
2180 Downtown TIF
2180-421-430240-934
Additions
Corrections/(deletions)
salary
contract maint.
contract maint.
Downtown streetscape
2360 COMPREHENSIVE INSURANCE
2360-000-510330-513 Liability Insurance
2360-000-510330-514 Worker's Comp
2360-000-510330-516 Property insurance
2370 RETIREMENT FUND
manager appropriation
Public works
Parks
carryover reduction
Total Downtown TIF
move St & TSS to Spec. St fund
move St & TSS to Spec. St fund
adj. to actual
Total Comp Ins.
2370-416-420400-155
Fire Department
contract addition
2370-401-410210-155
Personnel
correct -missed in Prelim budget
Total Retirement
2500 SPECIAL STREET( includes
Traffic Sign & Signal)
2500-421-430240-153
Health Ins
correct amount
2500-421-430240-510
liability insurance -street
tied to salaries
2500-421-430240-357
Papa John's Driveway Modification
(money set aside)
2500-421-430264-510
liability insurance-TSS
tied to salaries
Total Special Street
2600 FORESTRY DISTRICT
2600-436-460433-510
2886 UDAG
2886-480-470210-110
2886-480-470210-212
2886-480-470210-218
2886-480-470210-363
2886-480-470210-944
2940 2ND AVE W. GRANT
2940-480-470240-790
2940-480-470241-790
Liability Ins reflect actual
Total Forestry
Salaries
Project expenses
Other equip
equip maint
vehicles
HOME Grant
CDBG Grant
2945 STREAM TRAINING FUND-F.E.C.
2945-480-470337-354 Flathead Electric Grant
$
25,000
$
2,500
$
2,500
$
30,000
$ (27,642)
$ (27,642)
$
(15,000)
$
(15,000)
$
(5,000)
$
(35,000)
$ 7,215
$ 2,000
$ 9,215
$
3,670
$
11,425
$
1,656
$
2,615
$
19,366
$ 410
$ 410
non -union
$
2,063
project expenses -two new applications
$
1,200
computer/projector
$
3,000
additional needed
$
2,000
price increase
$
2,000
Total Udag
$
10,263
carryover
carryover
Total 2nd Ave W. Grant
gone
Total Steam Training
TOTAL SPECIAL REVENUE
DEBT SERVICE FUNDS:
$ (67,745)
$ (76,169)
$ (143,914)
$ (20,000)
$ (20,000)
$ (157,302)
3642-000-490300-610 SID 342 payoff -call more bonds $ 40,000
3643-000-490300-610 SID 343 payoff -call more bonds $ 30,000
Total Debt Service $ 70,000
CAPITAL PROJECTS FUNDS:
4102 POOL CONSTRUCTION
4102-437-460445-950
Construction reduced to reflect actual remaining
$
(556,558)
Total Pool Construction
$
(556,558)
Total Capital Projects
$
(556,558)
ENTERPRISE & INTERNAL SERVICE FUNDS:
5210 WATER
5210-447-430550-948
Priority #1 Phase I Meter change out
$
50,600
5210-447-430550-946
Priority #2 Hydrant installations carryover
$
9,657
Total Water
$
60,257
5310 WWTP
5310-455-430640-933
Plant Expansion Report carryover
$
(50,618)
Total SewerIWWTP
$
(50,618)
5410 AMBULANCE
5410-440-420730-510
Liability Ins reflect actual
$
(12,500)
5410-440-420730-110
salaries union contract (15%)
$
6,257
5410-440-420730-110
salaries fill in pay -contract
$
(1,111)
5410-440-420730-121
overtime union contract
$
(3,596)
Total Ambulance
$
(10,950)
Total Enterprise Funds
$
(1,311)
Grand Total CHANGES
$
(435,668)
CHANGES ALL FUNDS
PRELIMINARY GRAND TOTAL
$ 32,398,157
CHANGES PER RECAP SHEETS
$ (435,668)
FINAL CITY BUDGET
$ 31,962,489
Component Units:
Parking Commission
original budget 1111,401
5720-720-420180-810
added Liability Insurance
$
1,500
5720-720-420180-831
Depreciation Expense - new equipment (non -cash item)
$
3,000
5720-720-420180-940
added ticket machine -current machine cannot be repaired
$
13,500
5720-720-420180-944
added replacement for cushman-equipment sold
$
7,500
$
25,500
Parking Commission final budget
$
136,901
Tri-City Planning $342,561
DETAIL OF ESTIMATED REVENUE & CASH AVAILABLE
GENERAL FUND
+2 mills
mill value'03
$23,654
(LESS
to MILLS)
91.78 mills
8910 mills
89.10 mills
89.10 mills
FUND 1000 - GENERAL FUND
FY01/02
FY02/03
FY02/03
FY03/04
ACTUAL
BUDGET
ACTUAL
BUDGET
PROPERTY TAXES:
Real Property Taxes
$1,809,795
$1,807,820
$1,807,820
$2,060,000
Property taxes -growth estimate 4 %
$80,485
$226,048
$205,930
$80,000
PROPERTY TAX RELIEF-appoximately 10 mills
($222,424)
Personal Property
$69,911
$91,881
$91,566
$90,000
Penalty & Interest
$8,600
$8,500
$9,929
$8,500
Lt. Vehicle Tax- 1.4% & Flat tax/fees
$17,489
$0
$1,308
$0
SUBTOTAL
$1,986,280
$2,134,249
$2,116,553
$2,016,076
BUSINESS LICENSES:
Alcohol Beverage
$19,356
$20,865
$20,448
$20,448
General and occupational
$2,290
$1,000
$1,440
$1,500
Amusement
$550
$550
$550
$550
Signs pen -nits
$2,862
$3,000
$947
$1,000
Excavation Pen -nits
$455
$250
$380
$350
Zoning fees
$39,790
$35,000
$57,941
$40,000
Fire Prevention fees
$1,062
$54,000
$65,584
$50,000
Animal licenses
$1,511
$1,200
$1,814
$2,000
SUBTOTAL
$67,876
$115,865
$149,104
$115,848
INTERGOVERNMENTAL REVENUE:
MDOT/Special Holiday Enforcement
$7,766
$21,750
$7,901
$21,750
DUI en£ -Safe kids, Safe Community
$4,071
$3,250
$3,250
$3,250
School District Reimb.KPD OT special events
$10,170
$25,000
$8,435
$25,000
Underage Drinking Enforcement Grant
$0
$0
$0
$10,000
911 reimbursement -dispatch training
$0
$0
$0
$4,000
Sign & Signals/hazmat reimbursements
$10,165
$0
$560
$0
Pilt-Flathead Elec. Coop.
$24,872
$0
$29,205
$25,000
Film & Promotion grant'03
$3,000
$0
$1,500
$0
STATE SHARED REVENUE
HB124 ENTITLEMENT
$1,742,810
$1,766,906
$1,766,906
$1,803,589
Personal Property Reimb. H.B. 20
$19,566
$20,379
$15,776
$14,256
Personal Property Reimb. S.B.417
$19,289
$19,975
$16,533
$13,972
Liquor,beer, wine Tax/Corp. tax
$33,668
$0
$0
$0
Gaming Machine Permits
$48,150
$49,825
$50,500
$49,550
Live Card Game, keno & bingo
$3,847
$1,700
$3,834
$3,500
SUBTOTAL
$1,927,374
$1,908,785
$1,904,400
$1,973,867
FINES AND FORFEITURES:
City Court fees
$39,221
$36,000
$39,540
$38,500
City Court Fines
$360,640
$364,000
$417,699
$400,000
SUBTOTAL
$399,861
$400,000
$457,239
$438,500
DETAIL OF ESTIMATED REVENUE & CASH AVAILABLE
GENERAL FUND
FY01102
FY02103
FY02103
FY03104
ACTUAL
BUDGET
ACTUAL
BUDGET
CHARGES FOR SERVICES:
Sale of Maps, etc.
$201
$500
$0
$0
Administrative chg.
$538,339
$301,452
$305,1 12
$336,820
Board of Adjustment
$350
$500
$1,050
$500
Public safety fees
$11,328
$12,000
$11,380
$12,000
KPD regional training reimb.
$7,025
$15,000
$1,689
$15,000
Fire charges
$4,511
$18,000
$2,677
$2,500
Central Garage
$129,550
$124,750
$124,750
$124,750
Public works charges -garage
$13,696
$8,000
$7,691
$6,000
Pool
$59,354
$35,000
$63,455
$36,000
Parks usage fee
$9,147
$8,000
$9,421
$9,000
Pick-nic in the Park
$15,589
$15,000
$15,412
$19,000
Recreation fees + scholarship
$25,751
$32,154
$31,554
$30,000
Basketball
$11,177
$12,500
$10,890
$13,122
Day Camp/Outdoor/Seniors
$49,781
$48,018
$70,002
$86,656
SUBTOTAL $875,799
$630,874
$655,083
$691,348
MISC. REVENUE
Golf Course
$16,345
$16,136
$16,439
$16,500
Auction & misc. collections/rent
$18,035
$11,000
$3,800
$3,500
Public Safety/donations
$1,716
$1,000
$2,194
$2,500
Donations-Kidsport
$38,524
$39,097
$36,114
$36,114
Inception of Lease
$0
$49,000
$40,888
$152,000
Other Revenue(2003-Ins. Remmb)
$0
$15,000
$10,340
$0
SUBTOTAL $74,620
$131,233
$109,775
$210,614
INVESTMENT REVENUE:
$121,540
$100,000
$85,640
$70,000
TOTAL GENERAL REVENUE
$5,453,350
$5,421,006
$5,477,794
$5,516,253
CASH JULY IST(INCLUDES DESIGNATED)
$1,229,401
$1,152,730
$1,152,730
$1,049,313
(loan to) Ambulance 2003
($83,077)
$83,077
($115,000)
$0
(loans paid back) (Health Ins., Tri-City 2003) $2,605
$0
$83,077
$55,000
equity transfer from SID revolving
$18,146
$10,000
TOTAL AVAILABLE FOR BUDGET
$6,602,279
$6,656,813
$6,616,747
$6,630,566
RECOMMENDED EXPENDITURES
$5,449,549
$5,703,371
$5,567,434
$5,737,890
CASH CARRYOVER (year enditerating
$938,680
$860,442
$961,813
$862,676
Designated for Comp. Absences
$75,000
$10,000
$10,000
$0
Designated for Capital Equipment
$135,000
$83,000
$77,500
$0
Designated for Fire Substation
$4,050
$0
$0
$30,000
% carryover of expenditures
17.22%
15.09%
17.28%
15.03%
CITY Or' KALISPELL