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1. Financial ReportsCity of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 -Telephone (406)758-7700 Fax(406)758-7758 rary 31, 2002 To: Mayor Kennedy and City Council From: Amy Robertson Finance Director RE: Mid -year financial update The General Fund is the fund where all of the resources and expenditures are accounted for for those activities not required by statute to be held in a separate fund. The revenue budget columns show the year to date actual, the budgeted amount and the amount remaining to be collected. Reading the revenue budget is different than the expenditure in that a negative amount in the `remaining' column means we collected more than anticipated - a good thing. A number of items which had 0 budgeted (motor vehicle, beer, wine, etc.) had revenue last July for the last time. Those revenue accounts are replaced by the entitlement. As you can see, we have collected more than half of the Real Estate Tax revenue. The Personal Property Tax revenue is for the County June 2001 billing, our July revenue. Some other revenue has not been collected because it is not due. Beer and liquor licenses are billed in June, golf course lease and Kidsport are spring revenue as are the pool and many recreation programs. This budget printout was run at the end of January to include all of the first half taxes. The General Fund expenditure budget dated December 3 1 " is provided. We have made some mid -year budget transfers to cover unanticipated events. Most notably we moved funds from the contingency to legal fees $6,500, City Attorney budget $7,850, Council travel/meetings $10,000, Finance budget for bank fees and Grizzly security $6,000, Police retro pay $1,082 and $5,000 for swimming pool boiler repairs to be done this spring. Other budget transfers between line items were made for housekeeping. The "percentage remaining" is useful as long as we remember some areas are seasonal. Gas and electric charges are for five months, December charges will be paid in January. The change in the pay schedule affected December payroll - employees were paid for 80 hours instead of the 173 hours they received on salary (the reason they got the loans). Therefore, the expenditure and the percentage is incorrect. The July 3rd payroll will be accrued for fy2002. Police and fire budgets have less than 50% remaining because of uniform allowances paid in August and 40 hour comptime buyout which those employees can take in November. In total, the general fund expenditures are just over 50% for the first half of the fiscal year. We began the fiscal year with a General Fund cash carryover of $900,000 plus $180,000 due from the County for our May tax collections. It was interesting to look at our cash balance December 14`h before receiving the November tax collections. We were down to $30,000. Our cash balance today is $945,000. The City has 56 budgets with both revenue and expenditure pages. I've created a modified budget printout with those funds that have activity leaving out debt service funds and some special revenue funds such as Cultural Arts, Courtyard, Loan revolving, Maci Grant, etc. I also excluded Health, Retirement and Comp Insurance as those budgets are right where they should be for half the year. We made budget transfers in the Downtown TIF budget to reflect the Streetscape increase, County Health contribution and the space needs decrease as last presented to council. As you can see all of the Special Revenue funds have more than 50% remaining budget authority. Building Department: fund 2394, a Special Revenue Fund shows the building department expenditures to date. Not shown, is the revenue page which anticipated $238,000 in revenue. We have collected $183,286 through December which is 77% of anticipated. To date spending is at 40%. The large items for software and a vehicle will be purchased yet this year. We are limited in the amount of cash reserves which we can cant' over. Enterprise funds are a little harder to understand. The printouts I've created have both the Revenue and the Expenses. In an enterprise fund the revenue is recognized when billed and so the budgets reflect billing not collections. All enterprise funds have budgets for depreciation expense which will not get booked until after the end of the fiscal year. Debt service is another area where accounting rules don't blend well with budgets. We book the interest expense at the beginning of the year with an offset to a matured liability account on the Balance Sheet, principal never gets posted to a budgetary account but reduces the Balance Sheet account for Bonds Payable. Debt service payments are made Dec. 3151 and June 30". So when looking at a budget for these funds look at the operating classifications and not the grand total to see where we are. Water Fund: The water fund printout shows that we are well above 50% for water revenue. Remember that usage is higher in July and August than May and June so that may even out by year end. Hook up fees are up which adds to our cash in the replacement account. Interest earnings are down, printouts will only reflect 5 months interest as we book interest revenue on the I` of the next month except June 301" where we accrue it for the fiscal year. The water expenses include the final payment for the Main & Idaho project, the offsetting SRF loan does not appear on the revenue statement as it is booked directly to the Bonds payable liability account on the Balance Sheet. Despite not implementing the rate increase, I believe we will still meet our debt service 1.25% coverage. Sewer Fund: Sewer revenue is also up. Hookup revenue is already more than we estimated for the year. Those funds go to the replacement accounts for sanitary and wwtp as required by bond ordinance. Sewer budgets for Billing, Sanitary operations and WWTP operations are all at about 50% for year to date. As with water, principal on debt and depreciation will not appear on the budget printout. The $308,401 Depreciation expense for W WTP is the amount of cash moved to the Kalispell/Evergreen replacement account. We move these funds monthly, however, they are not an expenditure so do not get posted to the budget line item. Operating cash on hand December 31" is $665,902 down from July 151 by $119,684. Accounts receivable is up by about $10,000. The Storm sewer budget reflects that the County billed $6,602 more than we anticipated in the budget. We have not spent funds on storm projects yet this year. More than 50% of the budget is for Hwy 93 So. Ambulance Fund: In the case of the Ambulance fund, cash flow is a problem. Medicare owes the City $40,000. Our accounts receivable balance is up a total of $60,000 from July 1'` while cash is a deficit of $48,000 at the end of January. Budgeted expenditures "% remaining column" reflects that spending is down. Spending is proportional to the number of runs. Revenue mid year is down also. With the purchase of the new ambulance we have depleted our cash reserves. In my opinion, we need to watch our spending and build the reserve. We are unable at this time to fund the replacement account. Solid Waste: Revenue was billed by the County for $9,709 more than we anticipated in the budget. If we adjust for depreciation and debt, expenses are at 50%. Revenue reflects the $501,065 billed by the County, collections for December were $146,991 and another $100,000 was received January 15`h bringing us to 50% for actual collections. Full accrual accounting requires that the amount billed is recognized as revenue at the time it is billed. Data Processing: This fund is an internal service fund for the operation of the City's networked computer system. By using an internal service fund we can charge all departments for the benefits of the system and set aside funds for its replacement. We also include other operational equipment such as the copiers and fax machine. The largest budget item was replacement of the accounting system file server. I believe we can hold off on that this year by adding more storage and resources at this time. We have updated all of the computers in the finance office with Windows 2000. We finally got rid of the DSL line and are now on the State's T-1 line for internet service. It is much more stable and the State fire wall provides better protection than the one we had. This fund is in good shape. Self Insured Health Fund: Fund 6050 is an internal service fund to administer payment to Blue Cross for claims for health and dental expenses of our employee and retiree members. We are seeing a lot more claims and may again go over our estimates for this year. We started the year with a $500,000 reserve which is down to $300,000 as of the end of January. With budgets coming up we will be looking at our health options soon. In an effort to keep this memo a reasonable length, I have not gone into details on all of the funds. Please review the printouts which I have provided and call with any questions. If anyone would like a Balance Sheet I would be happy to provide one. The Balance Sheet gives a picture as of a specific date of assets, liabilities and equity. It also shows revenue and expenditures but does not indicate amounts remaining. Overall, I believe the funds are right where they should be at this point in time. My concerns are that we get payments from Medicare soon for the Ambulance Fund and I hope that medical claims slow down for the Health Fund. 02/01/02 CITY OF KALISPELL Page 1- REVENUE BUDGET -GENERAL FUND - January 31, 2002 58% Yr Complete FUND REVENUE GENERAL FUND ACTUAL YTD BUDGET REMAINING % ---------------------------------------------------------------------------------------------------- 1000-000-311100-000 REAL PROPERTY TAXES 1,066,496 1,865,318 798,822 43% 1000-000-311200-000 PERSONAL PROPERTY TAXES 67,466 67,290 176- 0% 1000-000-312000-000 PEN & INTEREST DEL. TAXES 4,875 8,511 3,636 43% 1000-000-314000-000 LIGHT VEHICLE TAX (2%) 186 0 186- 0% 1000-000-321005-000 MOTOR VEHICLE FLAT FEES 1,569 0 1,569- 0% 1000-000-321010-000 MOTOR VEHICLE PLATE FEES 5,810 0 5,810- 0% 1000-000-321030.000 MOTOR VEHICLE TITLE FEES 355 0 355- 0% 1000-000-321070-000 REGRAT/MC FEES 9,569 0 9,569- 0% 1000-000-322101.000 BEER & LIQUOR LICENSES 250 20,865 20,615 99% 1000-000-322300-000 BUSINESS LICENSES 1,141 500 641- -128% 1000-000-322500-000 AMUSEMENT LICENSES 350 550 200 36% 1000-000-323102-000 SIGN PERMITS 2,200 3,000 801 27% 1000-000-323105-000 EXCAVATION PERMITS 240 250 10 4% 1000-000-323107-000 HOUSE MOVING PERMITS 35 0 35- 0% 1000-000.323111-000 ZONING FEES 23,625 32,000 8,375 26% 1000-000-323300-000 ANIMAL LICENSES 793 1,000 207 21% 1000-000-331156-000 DUI TASK FORCE REIMB 1,071 0 1,071- 0% 1000-000-331162-000 INDEPENDENT LIVING GRANT 0 5,000 5,000 100% 1000-000-331170-000 SKATEBOARD PARK DONATIONS/COUN 80 0 80- 0% 1000-000-334015-000 MDOT/SPECIAL HOLIDAY ENFORCEME 6,263 25,000 - 18,737 75% 1000-000-334055-000 CORPORATION LICENSE TAX 694 0 694- 0% 1000-000-335010-000 LIQUOR TAX APPORTIONMENT 23,975 0 23,975- 0% 1000-000-335015-000 WINE TAX APPORTIONMENT 252 0 252- 0% 1000-000-335020-000 BEER TAX APPORTIONMENT 7,439 0 7,439- 0% 1000-000-335030-000 M.V. TAX - AD VALOREM 484 3,000 2,516 84% 1000-000-335076-000 STATE GAMING LIC. APP. 47,850 49,825 1,975 4% 1000-000-335077-000 LIVE KENO & BINGO TAX 0 2,500 2,500 100% 1000-000-335110-ODO LIVE CARD TABLE PERMIT 1,700 1,700 0 0% 1000-000-335210-000 PERSONAL PROP. H.B. 20 9,783 22,643 12,860 57% 1000-000-335212-000 PERSONAL PROP. S.B.417 5,980 22,194 16,214 73% 1000-000-335230-000 HB124 ENTITLEMENT 871,406 1,703,183 831,777 49% 1000-000-341010-000 SALE OF PUB., MAPS; ETC.. 201 500 299 60% 1000-000-341020-000 ADMINISTRATIVE CHARGES 314,055 520,000 205,945 40% 1000-000-341025-000 CITY COLLECTIONS 3,741 3,500 241- -7% 1000-000-341080-000 BOARD OF ADJUSTMENT 175 700 525 75% 1000-000-342010-000 POLICE SERVICES 6,573 12,000 5,427 45% 1000-000-342015-000 KPD SPECIAL EVENT OVERTIME 5,670 25,000 19,330 77% 1000-000-342020-000 FIRE CHARGES 1,148 0 1,148- 0% 1000-000-342045-000 HAZMAT REIMB.INTERGOVT.REVENUE 3,136 0 3,136- 0% 1000-000-342060-000 KPD REGIONAL TRAINING 1,400 15,000 13,600 91% 1000-000.343005-000 CENTRAL GARAGE CHARGE 75,571 130,000 54,429 42% 1000-000-343012-000 PUBLIC WORKS CHARGES 12,881 3,500 9,381- -268% 1000-000-343015-000 TSS REIMBURSEMENT 5,114 20,000 14,886 74% 1000-000-346030-000 SWIMMING POOL FEES 32,094 70,000 37,906 54% 1000-000-346050-000 PARKS USAGE FEE 4,484 7,000 2,517 36% 1000.000-346051-000 RECREATION FEES 13,323 25,000 11,677 47% 1000-000-346052-000 BASKETBALL REVENUE 8,728 12,000 3,272 27% 1000-000-346053-000 RECREATION SCHOLARSHIPS 357 3,000 2,643 88A 1000-000-346054-000 SENIORS- PROGRAMS 4,140 10,500 6,360 61% 1000-000-346057-000 DAY CAMP FEES 13,636 42,400 28,764 68% 1000-000-346059-000 PICNIC IN THE PARK 8,973 15,000 6,027 40% 1000-000-346060-000 OUTDOOR SCHOLARSHIPS 0 1,000 1,000 100% 1000-000-351000-000 CITY COURT FINES 216,137 350,000 133,863 38% 1000-000-351033-000 MUNICIPAL COURT FEES/INT. 8,878 22,000 13,122 60% 1000-000-351034-000 MUNICIPAL COURT SURCHARGE 8,285 16,000 7,715 48% 1000-000-351035-000 JURY/WITNESS/PUB.DEF.REIM 728 2,000 1,273 64% 1000-000-360000-000 MISCELLANEOUS 170 100 70- -70% 1000-000-362000-000 RENT ON CITY PROPERTY 1,043 0 1,043- 0% 1000-000-362010-000 CITY GOLF COURSE LEASE 0 16,136 16,136 100% 1000-000-364030-000 SALE OF MISCELLANEOUS 23 3,000 2,978 99% 1000-000-365000.000 DONATIONS 0 300 300 100% 1000-000-365001-000 FIRE DEPT.DONATIONS 600 0 600- 0% 1000-000-365015-000 CONTRIBUTION FRM KIDSPORT 0 38,520 38,520 100% 1000-000-365016-000 KPD DONATIONS - 631 100 531- -531% 1000.000-371010-000 INVESTMENT EARNINGS 77,656 160,000 82,344 51% TOTAL REVENUE 2,991,487 5,358,585 2,367,098 44% 01/31/02 CITY OF KALISPELL Finance Report DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ YTD ACTUAL BUDGET REMAINING % ________________________________________________________________________________________ GENERAL GOV'T. 775 775 0 0% 1000-430-410530-331 AUDIT FILING FEES 0 4,000 4,000 100% 1000-400-410530-353 1000.400-410560-210 AUDITING PURCHASING/OFFICE SUPPLIES 390 2,000 1,610 61% 1000-400-410560-312 POSTAGE 3,425 1,768 10,000 5,000 6,575 3,232 66% 65% 1000-400-410560-320 1000-400-410580-528 PRINTING DATA PROCESSING TRANSFER 23,375 46,750 23,375 50% 1000-400-410600-354 ELECTIONS 1,7B6 1,251 1,970 4,D00 184 2,749 9% 69% 1000-400-410830-338 PERSONNEL/RECRUITMENT 4,193 31,500 27,307 87% 1000-400-410830-351 1000-400-410830-354 PERSONNEL/LEGAL FEES PERSONNEL/CONTRACT SERVICES 1,938 2500 563 1000-400-410830.715 PEER COURT DONATION , 1, 206 123% 0% 1000-400-410830-790 PERSONNEL -EMPLOYEE LOANS 49,363 49,569 58 19% 1000-400-410900-322 1000-400-410900-331 CODE BOOKS RECORDS ADMIN./FILING FEES 242 1,276 300 2,500 1,224 49% 1000-400-410900-352 RECODIFICATION 0 3,000 3,000 0 100% 0% 1000-400-41JO30-354 CONTRACT SERVICES-TRI-CITY 50,175 180 50,175 2, 500 2,320 93% 1000-400-411300-325 1000-400-411300-345 COMMUNICATIONS/NEB PAGE TELEPHONE & COMMUNICATION 18,167 40000 21833 1000-400-460446-354 BALLFIELD LEASE 3,300 , 6,600 , 3,300 155% 50% 1000-400-460452-366 HOCKADAY MAINTENANCE 2,254 1000-400-510100-545 COUNTY LANDFILL ASSESSMENTS 12,255 13,201 1 0% 1000-400-510300-000 CONTINGENCY ___________ ___________ ___________ ------ SUBTOTAL GEN.GOV'T. 163,857 318,544 154,687 49% 1000-401-410210-110 CITY MANAGER SALARIES -CITY MANAGER'S OFFICE 65,963 136,982 71.019 52% 1000-401-410210-121 OVERTIME 122 1,000 750 878 621 88% 83% 1000-401-410210-229 OTHER SUPPLIES 129 0 3,500 3,500 100% 1000-401-410210-312 POSTAGE - 193 450 257 57% 1000-401-410210-322 BOOKS 772 1,300 528 41% 1000-401-410210-335 MEMBERSHIP & DUES 46 1300 83 64 1000-401-410210-345 TELEPHONE & COMMUNICATION 2, 832 5,500 2, 668 49% 1000-401-410210-373 SCHOOL & TRAVEL 8 % 1000-401-410210-379 1000-401-410210-381 MEETINGS Training (Admin Staff) ----------- 0 2,500 ----------- 2,500 ----------- 100% ------ SUBTOTAL CITY MANAGER 70,676 153,782 83,106 54% 1000-402-410100-110 MAYOR/COUNCIL SALARIES-MAYOR/COUNCIL/CITY CL 41,717 86,007 44,290 52% 1000-402-410100-121 OVERTIME 365 166 772 400 407 234 53% 59Y, 1000-402-410100-210 Office Supplies 670 800 130 16% 1000-402-410100-229 OFFICE EQUIPMENT/SUPPLIES 0 100 100 100% 1000-402-410100-320 PRINTING 54 100 47 47% 1000-402-410100-322 BOOKS & DUES 4,407 4,500 93 2% 1000-402-410100-335 MEMBERSHIP 123 500 377 75% 1000-402-410100-345 TELEPHONE & COMMUNICATION 0 728 728 100% 1000-402-410100-354 CONTRACT SERVICES 1,457 5,000 3,543 71% 1000-402-410100-373 1000-402-410100-374 SCHOOL & TRAVEL School & Travel - Clerk 543 3,000 2,457 821A 1000-402-410100-379 MEETINGS 465 0 11,000 1,500 10,535 1,500 96% 100% 1000-402-410100-381 Training ----------- ----------- ------ ----------- SUBTOTAL MAYOR/COUNCIL 49,967 114,407 64,440 56% Page 1 50% Yr Complete CITY OF KALISPELL Page 2 01/31/02 Finance Report FUND-DEPT-ACCT-OBJ 1000-403-410550-110 1000-403-410550-121 1000-403-410550-213 1000-403-410550-320 1000-403-410550-322 1000-403-410550-335 1000-403-410550-345 1000-403-410550-354 1000.403.410550-355 1000.403-410550-373 DECEMBER 31, 2001 YTD ACTUAL --------------------------------------------- FINANCE DEPARTMENT SALARIES -FINANCE OFFICE 70,442 OVERTIME SMALL OFFICE EQUIPMENT 133 PRINTING 98 BOOKS 25 MEMBERSHIP & DUES 845 TELEPHONE & COMMUNICATION 94 CONTRACT-GRI22LY SECURITY 1,500 BANK CHARGES & FEES 2,057 SCHOOL & TRAVEL 1,220 SUBTOTAL FINANCE 76,417 BUDGET REMAINING 136,110 65,668 48% 250 217 87% 200 97 48% 700 602 86% 675 650 96% 1,500 655 44% 250 156 62% 1,500 0 0% 5,600 3,543 63% 3,500 2,280 65% 150,285 73,868 49% 1000-404-411110-110 CITY ATTORNEY SALARIES -CITY ATTORNEY'S 67,632 163,752 96,120 12,500 59% 61% 1000-404-411110-112 CITY ATTORNEY/RET. 8,100 153 20,600 450 297 66% 1000-404-411110-210 OFFICE SUPPLIES 320 1,200 880 73% 1000-404-411110-215 COMPUTER SUPPLIES 6,073 6,700 627 9% 1000-404-411110-322 BOOKS 0 900 900 100% 1000-404-411110-335 MEMBERSHIP & DUES 721 800 10% 1000-404-411110-345 TELEPHONE & COMMUNICATION 248 1, 00 779 1000-404-411110-351 LEGAL FEES 1,563 2,875 1,313 46% 1000-404-411110-354 CONTRACT SERVICES 386 1,500 1,114 74% 1000-404-411110-373 SCHOOL & TRAVEL ---------- ---------- ----------- ----- SUBTOTAL CITY ATTORNEY 85,196 199,777 114,581 57% 1000-406-410360-110 MUNICIPAL COURT SALARIES -COURT 48, 655 101,704 53, 049 % 1000-406-410360-121 OVERTIME 55 667 500 1,000 445 333 89% 89 33% 1000-406-410360-210 OFFICE SUPPLIES 998 1,000 2 0% 1000-406-410360-213 SMALL OFFICE EQUIPMENT 119 1,000 882 88% 1000-406-410360-215 COMPUTER SUPPLIES 328 500 173 35% 1000-406-410360-229 OTHER SUPPLIES 1,623 2,000 377 19% 1000-406-410360-320 PRINTING 1,237 1,000 237- -24% 1000-406-410360-322 BOOKS 100 300 200 67% 1000-406-410360-335 MEMBERSHIP & DUES 274 600 326 54% 1000-406.410360-345 TELEPHONE & COMMUNICATION 18,500 29,000 10,500 36% 1000-406-410360-351 LEGAL FEES 1,280 1,280 0 0% 1000-406-410360-353 SWIFT MAINT. CONTRACT 6,906 10,000 3,094 31% 1000-406-410360-354 CONTRACT SERVICES 500 500 100 1000-406-410360-363 OFFICE EQUIP MAINTENANCE 706 700 3,00 2,,494 1000-406-410360-373 SCHOOL & TRAVEL 2, 78% % 1000-406-410360-394 JURY & WITNESS FEES ----------- ,000 ----------- ------ SUBTOTAL COURT ----------- 83,590 161,584 77,994 48% DEPT. OF PUBLIC WORKS 1000-410-430100-110 PUBLIC WORKS ADMINISTRATION SALARIES -PUBLIC WORKS 26,033 68,628 42,595 62% 1000-410-430100-121 OVERTIME 0 416 1,500 1,100 1,500 684 100% 62% 1000-410-430100-210 OFFICE SUPPLIES 0 950 950 100% 1000-410-430100-213 SMALL OFFICE EQUIPMENT 737 900 163 18% 1000-410-430100-215 COMPUTER SUPPLIES 20 500 480 967. 1000-410-430100-216 COMPUTER EQUIPMENT 515 1,850 1,335 72% 1000-410-430100-229 OTHER SUPPLIES 0 300 300 100% 1000-410-430100-241 CONSUMABLE TOOLS 282 400 118 30% 1000-410-430100-320 PRINTING 659 1,000 341 34% 1000-410-430100-331 PUBLICATION & FILING FEES 250 850 600 71% 1000-410-430100-335 MEMBERSHIP & DUES 349 800 451 56% 1000-410-430100-345 TELEPHONE & COMMUNICATION 0 300 300 100% 1000-410-430100-362 EQUIPMENT MAINTENANCE 50% Yr Complete 01/31/02 CITY OF KALISPELL Page 3 Finance Report DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ YTD ACTUAL BUDGET REMAINING % 1000-410-430100-369 _______________________________________________________ RADIO EQUIPMENT & MAINT. 318 00 2, 500 1,482 96% 1000-410-43D100-373 SCHOOL & TRAVEL ___________ ___________ ___________ ------ SUBTOTAL ADMINISTRATION 29,608 81,578 51,970 64% 1000-410-430264-110 TRAFFIC SIGN & SIGNALS SALARIES-TSS 34,952 70,839 35,887 51% 1000-410-430264-121 OVERTIME 1,748 5,000 3,252 0 65% 0% 1000-410-430264-218 EQUIPMENT (NON CAPITAL) 3,400 31400 450 437 97% 1000-410-430264-221 SAFETY EQUIP & SUPPLIES 13 214 350 136 39% 1000-410-430264-224 JANITORIAL SUPPLIES 252 500 248 50% 1000-410-430264-229 OTHER SUPPLIES 263 500 237 47% 1000-410-430264-241 CONSUMABLE TOOLS 7,354 10,000 2,646 26% 1000-410-430264-242 STREET SIGNS 793 7,000 6,207 89% 1000-410-430264-243 TRAFFIC SIGNALS 0 1,200 1,200 100% 1000-410-430264-245 BARRICADE MATERIALS 1,549 5,800 4,251 73% 1000-410-430264-341 ELECTRICITY 46 775 729 94% 1000-410-430264-345 TELEPHONE & COMMUNICATION 2,558 3,000 442 15% 1000-410-430264-354 CONTRACT SERVICES 114 300 186 62% 1000-410-430264.36Z EQUIPMENT MAINTENANCE 500 320 64% 1000-410-430264-366 BUILDING MAINTENANCE 180 0 1,450 1,450 100% 1000-410-430264-369 RADIO EQUIPMENT & MAINT. 0 500 500 100% 1000-410-430264-373 SCHOOL & TRAVEL 1,529 5,000 3,471 69% 1000.410-430264.428 1000-410-430264-610 PAINT DEBT RETIREMENT -THERMOPLASTIC 1,277 2,582 1,305 51% 1000-410-430264-620 INTEREST EXP.THERMOPLASTIC APP ___________ 61 ___________ 92 31 ___________ 34% ------ SUBTOTAL TSS 56,303 119,238 62,935 53% 1000-410-431330-110 CENTRAL GARAGE SALARIES -CENTRAL GARAGE 51,553 97,082 45,529 47% 1000.410-431330-121 OVERTIME 280 1,500 1,220 81% 1000-410-431330-210 OFFICE SUPPLIES 498 500 2 0% 1000-410-431330-215 COMPUTER SUPPLIES 2,311 2,400 89 4% 1000-410-431330-221 SAFETY EQUIP & SUPPLIES 8 700 692 99% 1000-410-431330-229 OTHER SUPPLIES 1,074 2,600 1,526 59% 1000-410-431330-231 GAS & OIL 19,307 49,500 30,193 61% 1000-410-431330-232 MOTOR VEHICLE PARTS. 31,613 77,175 45,562 59% 1000-410-431330-233 TIRES AND RELATED PARTS 9,124 21,000 11,876 57% 1000-410-431330-238 FILTERS & MISC. PARTS 1,170 3,300 2,130 65% 1000-410-431330-241 CONSUMABLE TOOLS 317 1,500 1,183 79% 1000-410-431330-322 BOOKS 0 500 500 100% 1000-410-431330-341 ELECTRICITY 1,048 2,600 1,552 60% 1000-410-431330-342 WATER 61 175 114 65% 1000-410-431330-344 NATURAL GAS 866 5,000 4,134 83% 1000-410-431330-345 TELEPHONE & COMMUNICATION 8 75 67 89% 1000-410-431330-354 CONTRACT SERVICES 7,907 43,600 35,693 82% 1000-410-431330-362 EQUIPMENT MAINTENANCE 266 1,000 734 73% 1000-410.431330-366 BUILDING MAINTENANCE 0 700 700 100% 1000-410-431330-369 RADIO EQUIPMENT & MAINT. 0 500 500 100% 1000-410-431330-373 SCHOOL & TRAVEL 3,087 3,100 13 0% 1000-410-431330-388 MEDICAL SERVICES 220 250 30 12% 1000-410-431330-940 MACHINERY & EQUIPMENT ___________ 0 5,000 ___________ 5,000 ___________ 100% ------ SUBTOTAL CENTRAL GARAGE 130,720 319,757 189,037 59% TOTAL PUBLIC WORKS 216,631 520,573 303,942 58% CITY HALL MAINT. 1000-412-411230-110 SALARIES -CITY HALL 12,242 24,875 12,633 51% 1000-412-411230-121 OVERTIME 39 525 486 93% 1000-412-411230-213 SMALL OFFICE EQUIPMENT 0 515 515 100% 1000-412.411230-224 JANITORIAL SUPPLIES 1,501 2,060 559 27% 1000-412-411230-241 CONSUMABLE TOOLS 21 515 494 96% 1000-412-411230-341 ELECTRICITY 13,030 34,370 21,340 62% 1000-412-411230-342 WATER 1,993 3,090 1,097 35% 1000.412-411230-344 NATURAL GAS 5,509 26,563 21,054 79% 1000.412-411230-354 CONTRACT SERVICES 126 1,200 1,074 897 50% Yr Complete 01/31/02 CITY OF KALISPELL Finance Report - DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ YTD ACTUAL BUDGET REMAINING % _ 1000-412-411230-362 ________________________________"'-""'""""-""-""" EQUIPMENT MAINTENANCE 4,920 9,380 9,431 25,000 4,511 15,620 48% 62% 1000-412-411230-366 BUILDING MAINTENANCE ______ ___________ ___________ ______ SUBTOTAL CITY HALL 48,762 128,144 79,382 62/ 1000-413-420140-110 POLICE DEPARTMENT SALARIES -POLICE 729,913 1,416,933 687,020 48% 1000-413-420140-112 SALARIES -RETIREMENT 24,508 52, 000 27,492 1 53% 0% 1000-413-420140-117 SALARIES-RETRO PAY - 4,081 26,706 4,082 50,000 23,294 47% 1000-413-420140-121 1000-413-420140-122 OVERTIME DRUG OVERTIME (CITY) 6,245 10,000 3,755 38% 1000-413-420140-125 DUI TASK FORCE 4,167 2,325 10, 000 25,000 5,833 22,675 58% 91% 1000-413-420140-126 HOLIDAY OVERTIME REIMB. 4,955 25,000 20,045 80% 1000-413-420140-127 SCHOOL DISTRICT OVERTIME 2,488 4,000 1,512 38% 1000-413-420140-210 OFFICE SUPPLIES 2,057 4,000 1,943 49% 1000-413-420140-215 COMPUTER SUPPLIES 4,503 5,800 1,297 22% 1000.413.420140-218 EQUIPMENT (NON CAPITAL) 2,569 6,250 3,681 59% 1000-413-420140-220 INVESTIGATIVE SUPPLIES 5,968 7,000 1,032 15% 1000-413-420140-221 SAFETY EQUIP & SUPPLIES 114 450 336 75% 1000-413-420140-224 Donated Safety Equipment 3,130 3,500 370 11% 1000-413-420140-227 AMMO & RELATED SUPPLIES 2,473 7,500 5,027 677 1000-413-420140-228 PATROL CAR SUPPLIES 2,091 4,000 1,909 48% 1000-413-420140-229 OTHER SUPPLIES 1,152 3,000 1,848 62% 1000.413-420140-230 DARE SUPPLIES 1,263 1,500 237 16% 1000-413-420140-235 BIKE PATROL 4,373 5,750 1,377 24% 1000-413-420140-320 PRINTING 459 1,500 1,041 69% 1000-413-420140-335 MEMBERSHIP & DUES 1,498 1,750 252 14% 1000-413-420140-338 1000.413-420140-345 RECRUITMENT TELEPHONE & COMMUNICATION 1,702 6,050 4,348 72% 1000-413-420140-354 CONTRACT SERVICES 2,393 793 3,500 3,000 1,107 2,207 32% 74% 1000-413-420140-362 1000-413-420140-363 EQUIPMENT MAINTENANCE OFFICE EQUIP MAINTENANCE 6,112 7,500 1,388 19% 1000-413-420140-369 RADIO EQUIPMENT & MAINT. 6,925 11,680 10,500 17,000 3,575 5,320 34% 31% 1000-413-420140-373 SCHOOL & TRAVEL 2,561 15,000 12,439 83% 1000-413-420140-375 REGIONAL TRAINING 2,016 3,000 984 3 1000-413-420140-380 TRAINING MATERIALS 558 8,000 7,442 93% 1000-413-420140-388 MEDICAL SERVICES 1,000 % 1000-413-420140-391 TREATMENT 0 500 500 100% 1000-413-420140-392 1000-413-420140-824 BOARDING PRISONERS TRANSFER TO RESOURCE GRANT 291 5,229 5,229 0 0% 1000-413-420140-827 TRANSFER TO DRUG GRANT 2916 17,185 17,185 0 0 0% 0% 1000-413-420140-829 TRANSFER TO BLOCK GRANT 2919 1,500 14,413 1,500 43,500 29,087 67Y, 1000-413-420140-944 VEHICLES ---------- ----------- --------- ------ SUBTOTAL POLICE DEPT. 910,342 1,791,479 881,137 49% 1000-416-420400-110 FIRE DEPARTMENT SALARIES -FIRE 395,451 749,719 354,268 47% 1000-416-420400-112 SALARIES -RETIREMENT 0 37,379 51,355 47,491 51,355 10,112 100% 21% 1000-416-420400-121 OVERTIME 359 4,800 4,441 93% 1000-416-420400-123 Hazmat Overtime 132 300 168 561/ 1000-416-420400-210 OFFICE SUPPLIES 209 600 391 65% 1000-416-420400-213 SMALL OFFICE EQUIPMENT 300 207 69% 1000-416-420400-215 COMPUTER SUPPLIES (Non Capital) 93 4,350 10,400 6,050 58% 1000-416-420400-218 Equipment 93 150 57 38% 1000-416-420400-219 1000-416-420400-221 CPR SUPPLIES SAFETY EQUIP & SUPPLIES 3,187 5,200 2,013 39% 1000-416-420400-224 Donated Safety Equipment 300 821 300 3,360 0 2,539 0% 76% 1000-416-420400-231 FUEL & OIL 12 200 188 94% 1000-416-420400-232 MOTOR VEHICLE PARTS. 2,072 2,794 722 26% 1000-416-420400-241 CONSUMABLE TOOLS 0 3,500 3,500 100% 1000-416-420400-314 HYDRANT RENTAL -EVERGREEN 700 436 62% 1000-416-420400-320 PRINTING 264 0 250 250 100% 1000-416-420400-322 BOOKS 0 - 100 100 100% 1000.416-420400-331 PUBLICATION & FILING FEES 561 67% 1000-416-420400-333 SUBSCRIPTIONS 279 624 840 325 299- -92% 1000-416-420400-335 MEMBERSHIP & DUES 605 387 64% 1000-416-420400-345 TELEPHONE & COMMUNICATION 218 Page 4 50% Yr Complete 01/31/02 CITY OF KALISPELL Finance Report _ DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ - YTD ACTUAL BUDGET REMAINING % ____ 1000-416-420400-354 _ _________________________ _ HAZMAT AGREEMENT _______________________________ 0 2,500 0 2,500 6,777- 100% 0% 1000-416-420400-355 HYDRANT TESTING 6,777 1,200 1,200 0 0% 1000.416-420400-358 MT. F/F TESTING CONSORTIUM 3,498 4,500 1,002 22% 1000-416-420400-362 EQUIPMENT MAINTENANCE 0 1, 320 1,320 100% 1000-416-420400-365 1000-416-420400-365 FIRE HAZARD CONTROL RADIO EQUIPMENT & MAINT- 5,108 8,800 3,692 42% 1000-416-420400-373 SCHOOL & TRAVEL 3,428 216 10,400 2,010 6,972 1,794 67% 89% 1000-416-420400-380 TRAINING MATERIALS 2,916 5, 998 3,082 51% 1000-416-420400-388 MEDICAL SERVICES 0 1,000 1,000 100% 1000-416-420400-395 RENTAL EQUIPMENT 422 1,000 578 58% 1000-416-420400-399 1000-416-420400-610 LAUNDRY SERVICES DEBT RETIREMENT -FIRE TRUCK 8,306 16,766 8,460 50% 1000-416-420400-620 INTEREST EXPENSE -FIRE TRUCK 1,683 3,195 1,512 0 47% 0% 1000-416-420400-940 MACHINERY & EQUIPMENT 6,500 6,500 SUBTOTAL FIRE DEPT. 485,896 948,478 462,582 49% 1000-420-420540-110 ZONING DEPARTMENT SALARIES -ZONING 18,289 36,923 18,634 50% 100% 1000-420-420540-121 OVERTIME 0 0 300 100 300 100 100% JOOC-420-420540-210 OFFICE SUPPLIES 0 950 950 100% 1000-420-420540-213 SMALL OFFICE EQUIPMENT 0 100 100 100% 1000-420-420540-229 OTHER SUPPLIES 25 300 275 92% 1000-420-420540-320 PRINTING 153 400 248 62% 1000-420-420540-322 BOOKS 81 600 519 87% 1000-420.420540-331 PUBLICATION & FILING FEES 0 190 190 100% 1000-420-420540-335 MEMBERSHIP & DUES 0 1,B00 1,800 100% 1000-420-420540-373 SCHOOL & TRAVEL ---------- ----------- ----------- ------ SUBTOTAL ZONING 18,548 41,663 23,115 55% 1000-421-430240-110 STREET DEPARTMENT SALARIES -STREET 38,930 81,633 42,703 52% 1000-421-430240-112 RETIREMENT 1,848 877 1,850 5,150 2 4,273 0% 83% 1000-421-430240-121 OVERTIME 0 500 500 100% 1000-421-430240-215 COMPUTER SUPPLIES 76 500 424 85% 1000-421-430240-221 SAFETY EQUIP & SUPPLIES 105 400 295 74% 1000-421-430240-224 JANITORIAL SUPPLIES 126 900 774 867 1000-421-430240-229 OTHER SUPPLIES 559 800 241 30% 1000-421-430240-241 CONSUMABLE TOOLS 231 1,500 1,269 85% 1000-421-430240-341 ELECTRICITY 61 175 114 65% 1000-421-430240-342 WATER 214 1,050 836 80% 1000-421-43D240-345 TELEPHONE & COMMUNICATION 0 168- 0% 1000-421-430240-354 CONTRACT SERVICES 168 4,514 5,100 586 11% 1000-421-430240-362 Equip. Maint. Supplies 1,038 3,000 1,962 65% 1000-421-430240.366 BUILDING MAINTENANCE 95 600 505 84% 1000-421-430240-369 RADIO EQUIPMENT & MAINT. 39 500 461 92% 1000-421-430240-373 1000-421-430240-940 SCHOOL & TRAVEL MACHINERY & EQUIPMENT 25,075 ___________ 31,000 ___________ 5,925 ___________ 19% ------ SUBTOTAL GENERAL STREETS 73,957 134,658 60,701 45% 1000-436-460430-110 PARKS DEPARTMENT SALARIES -PARKS 103,438 206,238 102,BD0 0% 1000-436-460430.111 SALARIES -SEASONAL 15,321 3,787 37,930 6,960 22,609 3,173 60% 46% 1000-436-460430-121 OVERTIME 721 900 179 20% 1000-436-460430-210 OFFICE SUPPLIES 0 600 600 100% 1000-436-460430-213 SMALL OFFICE EQUIPMENT 916 1,500 584 39% 1000-436-460430-224 JANITORIAL SUPPLIES 5,258 7,500 2,242 30% 1000-436-460430-229 OTHER SUPPLIES 700 2,650 1,950 74% 1000-436-460430-241 CONSUMABLE TOOLS 221 500 279 56% 1000-436.460430-320 PRINTING 0 200 200 100% 1000-436-460430-333 SUBSCRIPTIONS 160 350 190 54% 1000-436-460430-335 MEMBERSHIP & DUES 0 500 500 100% 1000-436.460430-337 ADVERTISING 8,211 12,463 4,252 34% 1000-436-460430-341 ELECTRICITY 1,020 204020 50 1000-436-460430-342 CHAMBER UTILITY REIMS. 744 3, % 1000-436.460430.344 NATURAL GAS ,0 Page 5 50% Yr Complete 01/31/02 CITY OF KALISPELL Page 6 Finance Report FUND-DEPT-ACCT-OBJ ----------------------------- 1000-436-460430-345 1000-436-460430.354 1000-436-460430-356 1000-436-460430-362 1000-436-460430-364 1000-436-460430-366 1000-436-460430-369 1000-436-460430-373 1000-436-460430-380 1000-436-460430.388 1000-436-460430-395 1000-436-460430-420 1000-436-460430-430 1000-436-460430-440 1000-436-460430-452 1000.436-460430-844 1000-436-460430-920 1000-436-460430-934 1000-436-460430-937 1000-436-460430-940 1000-436-460430-944 1000-436-460431-110 1000-436-460431-111 1000-436-460431-121 1000-436-460431-210 1000-436-460431-229 1000-436-460431-241 1000-436.460431-320 1000-436-460431-333 1000-436-460431-335 1000-436-460431-337 1000-436-460431-345 1000-436-460431-354 1000-436-460431-373 1000-436-460448-110 1000-436-460448-111 1000-436-460448-121 1000-436-460448-229 1000-436-460448-320 1000-436-460448-337 1000-436-460448-345 1000-436-460448-350 1000-436-460448-354 1000-436-460448-373 1000-436-460449.110 1000-436-460449-229 1000-436.460449-354 1000-436-490545-610 1000-436-490545-620 DECEMBER 31, 2001 YTD ACTUAL ------------------------- TELEPHONE & COMMUNICATION CONTRACT SERVICES WOODLAND PARK MASTER PLAN EQUIPMENT MAINTENANCE LANDSCAPING & TREES BUILDING MAINTENANCE RADIO EQUIPMENT & MAINT. SCHOOL & TRAVEL TRAINING MATERIALS MEDICAL SERVICES RENTAL EQUIPMENT METAL PRODUCTS, FITTINGS WOOD PRODUCTS IRRIGATION MATERIALS GRAVEL TRANSFER TO FORESTRY 2600 BUILDINGS/KYAC SHOP CAPITAL IMPROVEMENTS CAPITAL IMPROVEMENTS CAPITAL -BOOM TRUCK VEHICLES SUBTOTAL PARKS RECREATION SALARIES -RECREATION SALARIES -SEASONAL OVERTIME OFFICE SUPPLIES OTHER SUPPLIES CONSUMABLE TOOLS PRINTING SUBSCRIPTIONS MEMBERSHIP & DUES ADVERTISING TELEPHONE & COMMUNICATION CONTRACT SERVICES SCHOOL & TRAVEL SUBTOTAL RECREATION DAY CAMP/OUTDOORS SALARIES -OUTDOOR SALARIES -SEASONAL OVERTIME OTHER SUPPLIES PRINTING ADVERTISING TELEPHONE & COMMUNICATION scholarship expenses CONTRACT SERVICES SCHOOL & TRAVEL SUBTOTAL DAY CAMP/OUTDOOR BASKETBALL SALARIES -BASKETBALL OTHER SUPPLIES CONTRACT SERVICES SUBTOTAL BASKETBALL PARKS DEPT. DEBT SERVICE DEBT RETIREMNT-SNOW BLOW/MOWER INT.EHP.SNOW BLOWER/MOWER/BOOM SUBTOTAL PARKS DEBT TOTAL PARKS & RECREATION BUDGET REMAINING % --------------------------------------- 324 1,080 756 70% 1,533 5,300 3,767 71% 585 - 61000 5,415 90% 374 2,000 1,626 81% 1,236 2,000 764 38% 3,180 3,800 620 16% 15 1, 500 1,485 99% 464 1, 500 1,036 69% 0 250 250 100% 88 600 512 85% 1,056 1,100 44 4% 115 2,500 2,385 95% 573 2,000 1,427 71% 4,694 7,700 3,006 39% 2,098 3,000 902 30% 50,000 50,000 0 0% 8,592 12,000 3,408 28% 5,632 13,000 7,368 57% 1,085 17,000 15,915 94% 32,284 53,600 21,316 40% 5,120 17,000 ----------- 11,880 70% ----- -------- ----------- 259,543 487,561 228,018 47% 19,736 36,056 16,320 45% 8,551 16,745 8,194 49% 0 500 500 100% 43 250 207 83% 6,921 8,286 1,365 16% 0 1,100 1,100 100% 0 400 400 100% 0 150 150 100% 0 150 150 1001/ 364 500 136 27Y 159 650 491 76% 12,605 19,452 6,847 35% 410 300 110- -37% ----_ -------- 48,789 ---------- 84,539 ---------- 35,750 42% 22,622 41,592 18,970 46% 11,774 19,440 7,666 39% 585 1,300 715 55% 969 2,000 1,031 52% 0 100 100 100% 100 550 450 82% 135 360 225 62% 0 500 500 100% 9,116 13,582 4,466 33% 260 500 240 48% 45,561 79,924 34,363 43% 1,515 3,521 2,006 57% 56 840 784 93% 3,000 8,514 5,514 65% ---------- ---------- ----------- ------ 4,571 12,875 8,304 65% 6,206 12,462 6,256 50% 994 1,758 764 43% 7,200 14,220 7.020 49% --------------------------------- ------ 365,664 679,119 313,455 46% 50% Yr Complete 50% Yr Complete 01/31/02 CITY OF KALISPELL Page 7 Finance Report DECEMBER 31, 2001 50% Yr Complete FUND-DEPT-ACCT-OBJ --------------------------------------------------------------------------------------------------------- YTD ACTUAL BUDGET REMAINING % POOL 1000-437-460445-110 SALARIES -POOL 61,683 87,680 25,997 30% 1000.437-460445-121 OVERTIME 955 1,200 245 20% 1000-437-460445-210 OFFICE SUPPLIES 89 250 161 64% 1000-437-460445-213 SMALL OFFICE EQUIPMENT 10 100 90 907 1000-437-460445-221 SAFETY EQUIP & SUPPLIES 183 300 117 39% 1000-437-460445-224 JANITORIAL SUPPLIES 629 750 121 16% 1000-437-460445-226 CHLORINE & CHEMICALS 3,295 3,500 205 6% 1000-437-460445-229 OTHER SUPPLIES 1,520 2, 250 730 32% 1000-437-460445-241 CONSUMABLE TOOLS 139 500 361 72% 1000-437-460445-242 STREET SIGNS 0 150 150 100*/ 1000-437-460445-320 PRINTING 0 100 100 100% 1000-437-460445-337 ADVERTISING D 100 100 100% 1000-437-460445-341 ELECTRICITY 2,884 3,450 566 16% 1000-437-460445-344 NATURAL GAS 13,086 20,000 6,914 35% 1000-437-460445-345 TELEPHONE & COMMUNICATION 193 300 107 36% 1000-437-460445-360 REPAIR & MAINT SERVICES 654 8,500. 7,847 92% 1000-437-460445.362 EQUIPMENT MAINTENANCE 225 2,000 1,775 89% 1000-437-460445-366 BUILDING MAINTENANCE 300 1,500 1,200 8D% 1000-437.460445-373 SCHOOL & TRAVEL 180 800 620 78% 1000-437-460445-380 TRAINING MATERIALS 0 200 200 100% 1000-437-460445-950 CAPITAL -NEW POOL STUDY 56,594 58,000 ----------- 1,406 ----------- 2% ------ SUBTOTAL POOL ----------- 142,620 ----------- 191,630 ----------- 49,010 ----------- 26% ------ GRAND TOTAL GENERAL FUND 2,792,121 5,534,123 2,742,002 50% - 01/31/02 CITY OF KALISPELL Page 8 Finance Report DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ YTD ACTUAL ------------------------------------------------------ SPECIAL REVENUE FUNDS: 2170 AIRPORT FUND 2170-430-430310-312 POSTAGE 2170-430-430310-341 ELECTRICITY 2170-430-430310-354 CONTRACT SERVICES 2170-430-430310-360 REPAIR & MAINT SERVICES 2170.430-430310-362 EQUIPMENT MAINTENANCE 2170-430-43031D-510 PROPERTY & LIABILITY INS. 2170-430-430310-522 ADMINISTRATIVE TRANSFER 2170-430-430310-528 DATA PROCESSING TRANSFER 2180-000-411240-921 2180-000-411240-922 2180-000-411240-923 2180-000-470130-110 2180-000-470130-353 2180-000-470130-354 2180-000-470130-522 2180-000-470230-354 2180-000-470230-790 2180-000-470230-840 2180-000-470235-364 2180-000-470235-910 2180-000-470235-932 2180-000-470240-714 2180-000-490700-610 2180-000-490700-620 2180-000-490700.630 2180-410-430234-354 2180-421-430240-934 2180-436-460430-353 2180-436-460430-354 2180-436-460430-355 2180-436-460430-363 2180-436-460430-364 2185-000-430300-354 2185-000-430300.356 2185-000-430300-522 2185-000-430300-840 2185-000-430300-934 2185-000-490530-620 2188-453-430246-950 2188-480-470230-353 2188-480-470230-354 2188-480-470230-356 2188-480-470230-522 2188-480-490400-620 2210-436-460430-826 2210.436-460430-934 TOTAL AIRPORT FUND 2180 DOWNTOWN TIF PD DISPATCH IMPROVEMENTS CITY HALL/SPACE NEEDS HOCKADAY IMPROVEMENTS REDEVELOPMENT/SALARIES AUDITING CONTRACT SERVICES/FRDO ADMINISTRATIVE TRANSFER URBAN DESIGN CONTRACT CITY/COUNTY HEALTH GRANT REDEVELOPMENT PROJECT 2ND ST W./LANDSCAPING LAND/KENO INN DOWNTOWN PARKING COMMERCIAL LOANS DEBT SERVICE/PRINCIPAL DEBT SERVICE/INTEREST FISCAL AGENT FEES SIDEWALK & CURB STREETSCAPE PROJ. IMPROVEMENTS -DECORATIVE LIGHTS PARKS-Depot/Gallagher Improv. CONTRACT PRUNING SERVICES IRRIGATION/COURTHOUSE PARK LANDSCAPING & TREES TOTAL DOWNTOWN TIF 2185 AIRPORT TIF REALTOR SERVICES FAA PROJECT/AIRPORT GRANT ADMINISTRATIVE TRANSFER REDEVELOPMENT CONTIGENCY CAPITAL IMPROVEMENTS DEBT/TIMMRECK TOTAL AIRPORT TIF 2188 WESTSIDE TIF CONSTRUCTION/MERIDIAN ROAD AUDIT TO PORT/GATEWAY WEST BLDG MAIN REDEVELOPMENT PLAN ADMINISTRATIVE TRANSFER INTEREST EXPENSE TOTAL WESTSIDE TIF 2210 PARKS IN LIEU TRANSFER TO ISiEA FUND CAPITAL IMPROVEMENTS TOTAL PARKS IN LIEU BUDGET REMAINING % 0 100 100 100% 423 750 327 44% 1,310 1,500 190 13% 317 1,000 683 68% 0 221 221 100% 0 3,700 3,700 100% 434 869 435 50% 178 355 177 50% ------ ---------- 2,661 ----------- 81495 ----------- 5,834 69% 52,160 52,741 581 1% 51,898 220,881 168,983 77% 0 25,000 25,000 100% 17,601 30,636 13,035 43% 0 2,000 2,000 100% 52,185 52,185 0 0% 112,727 223,000 110,273 49% 3,073 2,024 1,049- -52% 0 500,000 500,000 100% 43,678 153,042 109,364 71% 0 96,000 96,000 100% 4,105 45,000 40,895 91% 23,546 75,000 51,454 69% 10,511 20,000 9,489 47% 240,000 240,000 0 0% 22,800 22,800 0 0% 0 825 825 100% 11,786 11,786 0 0% 22,161 2,300,000 2,277,839 99% 0 7,500 7,500 100% 10,826 10,826 0 0% 15,516 29,174 13,658 47% 0 12,500 12,500 100% 1,877 12,500 10,624 85% 696,449 4,145,420 3,448,971 83% 47,348 47,348 0 0% 27,850 165,000 137,150 83% 1,100 2,199 1,100 50% 637 102,652 102,015 99% 0 50,000 50,000 100% 767 12,500 11,733 94% ------ ----------- 77,702 ----------- ----------- 379,699 301,997 80% 0 350,000 350,000 100% D 1,500 1,500 100% 5,000 10,000 5,000 50% 0 20,000 20,000 100% 1,274 2,548 1,274 50% 0 2,000 2,000 100% ----------- 6,274 ----------- 386,048 ----------- 379,774 ------ 98% 0 5,000 5,000 100% 6,361 30,223 ----------- 23,862 ----------- 79% ------ -- ------- 6,361 35,223 28,862 82% 50% Yr Complete 01/31/02 CITY OF KALISPELL Finance Report DECEMBER 31, 2001 FUND-DEPT-ACCT-0BJ YTD ACTUAL BUDGET REMAINING % ------------------------------------------------------------------------------------------------ 2250 TRI-CITY PLANNING 2250-422-411020-110 SALARIES-TRI CITY PLANNING 98,060 188,339 90,279 48% 2250-422-411020-153 HEALTH INSURANCE 7,580 18,304 10,724 59% 2250-422-411020-155 RETIREMENT 5,996 11,797 5,801 49% 2250-422-411020-210 OFFICE SUPPLIES 1,279 1,500 221 15% 2250-422-411020-213 SMALL OFFICE EQUIPMENT 0 500 500 100% 2250-422-411020.215 COMPUTER SUPPLIES & SOFTWARE 1,786 2,000 214 11% 2250-422-411020-231 GAS & OIL 155 500 345 69% 2250-422-411020-312 POSTAGE 1,245 3,000 1,755 58% 2250-422-411020.320 PRINTING 504 500 4- -1% 2250-422-411020-331 PUBLICATIONS & FILING FEES 1,673 2,500 827 33% 2250-422-411020-335 MEMBERSHIP & DUES 773 2,000 1,227 61% 2250-422-411020-345 TELEPHONE & COMMUNICATIONS 3,493 2,500 993- -40% 2250-422-411020-354 CONTRACT SERVICES 3,895 5,000 1,105 22% 2250-422-411020-355 MAINT. CONTRACT -COPIER 727 2,500 1,773 71% 2250-422-411020-360 CONTRACT MV MAINT. 435 1,000 565 57% 2250-422-411020-362 DATA PROCESSING EXP. 0 500 500 100% 2250-422-411020-373 SCHOOL & TRAVEL 228 3,200 2,972 93% 2250-422-411020-510 INSURANCE -AUTO & LIABILITY 6,217 7,200 983 14% 2250-422-411020-532 LEASE -BUILDING & UTILITIES 6,412 ----------- ---------- 15,000 8,588 ----------- 57% ------ TOTAL TRI-CITY 140,458 267,840 127,382 48% 2394 BUILDING DEPARTMENT 2394-420-420530-110 SALARIES -BUILDING DEPT. 84,588 174,699 90,111 52% 2394-420-420530-121 OVERTIME 427 3,000 2,573 86% 2394-420-420530-153 HEALTH INSURANCE 11,880 23,760 11,880 50% 2394-420-420530-155 RETIREMENT 5,369 10,527 5,158 49% 2394-420-420530-210 OFFICE SUPPLIES 36 650 614 94% 2394-420-420530-213 SMALL OFFICE EQUIPMENT 0 750 750 100% 2394-420.420530-215 COMPUTER SUPPLIES 36 18,000 17,964 100% 2394-420-420530-229 OTHER SUPPLIES 28 750 722 96% 2394-420-420530-231 GAS & OIL 505 1,800 1,295 72% 2394-420-420530-312 POSTAGE 65 250 185 74% 2394-420-420530-320 PRINTING 91 250 159 64% 2394-420-420530-322 BOOKS 347 1,100 753 68% 2394-420-420530-323 ST. ED. ASSESSMENTS 0 1,600 1,600 100% 2394-420-420530-331 PUBLICATION & FILING FEES 49 150 101 68% 2394-420-420530-335 MEMBERSHIP & DUES 705 900 195 22% 2394-420-420530-341 ELECTRICITY 435 1,200 766 64% 2394-420-420530-342 WATER 279 600 321 54% 2394-420-420530-344 NATURAL GAS 216 900 684 767 2394-420-420530-345 TELEPHONE & COMMUNICATION 1,731 4,200 2,469 59% 2394-420-420530-353 AUDITING 0 1,000 1,000 100% 2394-420-420530-354 CONTRACT SERVICES 2,244 6,200 3,956 64% 2394-420-420530-356 CONSULTANTS 0 1,000 1,000 100% 2394-420-420530-366 BUILDING MAINTENANCE 461 2,300 1,839 80% 2394-420-420530-369 RADIO EQUIPMENT & MAINT- 0 300 300 100% 2394-420-420530-373 SCHOOL & TRAVEL 838 4,000 3,162 79% 2394-420-420530-510 PROPERTY & LIABILITY INS. 5,411 6,100 689 11% 2394-420-420530-521 CENTRAL GARAGE TRANSFER 375 1,200 825 69% 2394-420-420530-522 ADMINISTRATIVE TRANSFER 6,157 12,313 6,156 50% 2394-420-420530-528 DATA PROCESSING TRANSFER 2,604 5,208 2,604 50% 2394-420-420530-532 LEASE PAYMENTS 6,814 29,770 22,956 77% 2394-420-420530-944 VEHICLES 0 ---------- 17,000 ---------- 17,000 ----------- 100% ------ TOTAL BUILDING DEPT. 131,688 331,477 199,789 60% Page 9 50% Yr Complete 01/31/02 CITY OF KALISPELL Finance Report DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ YTD ACTUAL BUDGET REMAINING ' % --------------------------------------------------------------------------------------------------------- 2400 LIGHT MAINT. 2400-410-430263-244 STREET LIGHT SUPPLIES 74 1,500 1,426 95% 2400-410-430263-341 ELECTRICITY 52,164 108,500 56,336 52% 2400-410-430263-355 BILLING COSTS 0 800 800 100% 2400-410-430263-360 REPAIR & MAINT SERVICES 0 1,200 1,200 100% 2400-410-430263-522 ADMINISTRATIVE TRANSFER 2,399 4,797 2,399 ----------- ------ 50% ----------- TOTAL LIGHT MAINT. ----------- 54,637 116,797 62,160 53% 2401 DECORATIVE LIGHT MAINT. 2401-410-430263-244 STREET LIGHT SUPPLIES 514 1,200 686 57% 2401-410-430263-341 ELECTRICITY 957 3,875 2,918 75% 2401-410-430263-355 BILLING COSTS 0 200 200 100% 2401-410-430263-360 REPAIR & MAINT SERVICES - 0 1,350 1,350 100% 2401-410-430263-522 ADMINISTRATIVE TRANSFER 130 ----------- 259 129 ----------- 50% ------ ----------- TOTAL DECORATIVE LIGHT MAINT. 1,600 6,884 5,284 77% 2420 GAS TAX 2420-421-430234-354 CONTRACT SERVICES 0 81,500 81,500 100% 2420-421-430234.386 SIDEWALKS 3,035 25,355 22,320 88% 2420-421-430240.231 GAS & OIL 4,170 11,500 7,330 64% 2420-421-430240.344 NATURAL GAS 546 4,000 3,454 86% 2420-421-430240-354 CONTRACT SERVICES 2,599 15,000 12,401 83% 2420-421-430240-360 REPAIR & MAINT SERVICES 0 17,000 17,000 100% 2420-421-430240-368 OVERLAY/CHIPSEALS 128,243 279,419 151,176 54% 2420-421-430240-369 RADIO EQUIPMENT & MAINT. 0 800 800 100% 2420-421-430240-452 GRAVEL 1,662 10,000 8,338 83% 2420-421-430240-453 MATERIALS; CONTRACT PREP. 0 10,000 10,000 100% 2420-421-430240-471 DE-ICER/ROAD OIL 13,546 31,000 17,454 56% 2420-421-430240-472 ASPHALT 11,360 21,000 9,640 46% 2420-421-430240-473 CRACK SEALING 143 11,000 10,857 99% 2420-421-430240-533 EQUIPMENT RENTAL 393 1,000 607 61% 2420-421-430240-822 TRANSFER TO SID 343 CONSTRUCTI 37,000 37,000 0 0% ------ ----------- TOTAL GAS TAX ----------- 202,698 555,574 ----------- 352,876 64% 2500 SPEC. STREET MAINT. 2500-421-430240-110 SALARIES-SPEC.STREET MAINT. 121,916 244,577 122,661 50% 2500-421-430240-112 RETIREMENT 1,857 1,850 7- 0% 2500-421-430240-121 OVERTIME 4,185 18,150 13.965 77% 2500-421-430240-153 HEALTH INSURANCE 17,401 39,086 21,685 55% 2500-421-430240.155 RETIREMENT 7,137 15,396 8,259 54% 2500-421-430240-216 COMPUTER EQUIPMENT 0 500 500 100% 2500-421-430240-218 EQUIPMENT (NON CAPITAL) 2,709 3,600 891 25% 2500-421-430240-221 SAFETY EQUIPMENT 190 1,500 1,310 87% 2500-421-430240-229 OTHER SUPPLIES 368 1,000 632 63% 2500-421-430240-231 GAS & OIL 2,595 11,000 8,405 76% 2500-421-430240-354 CONTRACT SERVICES 3,333 10,000 6,667 67% 2500-421-430240-355 BILLING COSTS 0 600 600 100% 2500-421-430240-369 RADIO EQUIPMENT & MAINT. 193 1,000 808 81% 2500.421.430240-373 SCHOOL & TRAVEL 0 600 600 100% 2500-421-430240-388 MEDICAL SERVICES 203 600 397 66% 2500-421-430240-521 CENTRAL GARAGE TRANSFER 32,500 65,000 32,500 50% 2500-421-430240-522 ADMINISTRATIVE TRANSFER 12,340 24,680 12,340 50% 2500-421-430240-528 DATA PROCESSING TRANSFER 2,042 4,083 2,042 50% 2500-421-430240-610 DEBT RETIREMNT-ROAD GRADER/LEA 13,345 26,714 13,369 50% 2500.421-430240-620 INTEREST EXP-ROAD GRADER/LEAF 3,660 7,282 3,622 50% 2500-421-430240-940 MACHINERY & EQUIPMENT 3,134 3,500 366 ---------- 10% ------ ---------- TOTAL SPEC. ST. MAINT. 229,108 ----------- 480,718 251,610 52% 2600 URBAN FORESTRY FUND 2600-436-460433-110 SALARIES -URBAN FORESTRY 27,454 68,860 41,406 60% 2600-436-460433-121 OVERTIME 940 1,000 60 6% Page 10 50% Yr Complete 01/31/02 CITY OF KALISPELL Finance Report DECEMBER 31, 2001 - FUND-DEPT-ACCT-OBJ YTD ACTUAL BUDGET REMAINING % ------------------ -------------------------------------------------------------------------------------- 2600-436-460433-153 HEALTH INSURANCE 3,852 8,986 5,134 57% 2600-436-460433-155 RETIREMENT 1,633 4,228 2,595 61% 2600-436-460433-210 OFFICE SUPPLIES 0 100 100 100% 2600-436-460433-229 OTHER SUPPLIES 10 1,200 1,190 99% 2600-436.460433-241 CONSUMABLE TOOLS 919 1,000 81 8% 2600-436-460433-312 POSTAGE 0 100 100 100% 2600-436-460433-320 PRINTING 25 150 125 83% 2600-436-460433-333 SUBSCRIPTIONS 0 50 50 100% 2600-436-460433-345 TELEPHONE & COMMUNICATION 0 100 100 100% - 2600-436-460433-354 CONTRACT SERVICES 45 4,500 4,455 99% 2600-436-460433-355 ASSESSMENT BILLING COSTS 0 400 400 100% 2600-436-460433-362 EQUIPMENT MAINTENANCE 0 500 500 100% 2600-436-460433.364 LANDSCAPING & TREES 410 7,500 7,090 95% 2600-436-460433-369 RADIO EQUIPMENT & MAINT. 0 200 200 100% 2600-436-460433.373 SCHOOL & TRAVEL 0 250 250 100% 2600-436-460433-380 TRAINING MATERIALS 0 100- 100 100% 2600.436-460433-522 ADMIN. TRANSFER 1,346 2,692 1,346 50% 2600-436-460433-528 DATA PROCESSING TRANSFER 473 ----------- 945 473 ----------- 50% ------ ----------- TOTAL URBAN FORESTRY 37,106 102,861 65,755 64% 2886 UDAG FUND 2886-480-470210-110 SALARIES - UDAG 42,004 87,338 45,334 52% 2886-480-470210-121 OVERTIME 398 2,500 2,102 84% 2886-480-470210-153 HEALTH INSURANCE 5,052 10,338 5,286 51% 2886-480-470210-155 RETIREMENT 2,623 5,547 2,924 53% 2886-480-470210-210 OFFICE SUPPLIES 654 1,520 866 57% 2886-480-470210-212 PROJECT EXPENSES 1,350 7,500 6,150 82% 2886-480-470210-213 SMALL OFFICE EQUIPMENT 157- 0 157 0% 2886-480-470210-215 COMPUTER SUPPLIES 264 2,200 1,936 88% 2886-480-470210.218 EQUIPMENT (non -capital) 2,431 3,500 1,069 31% 2886-480-470210-229 OTHER SUPPLIES 73 500 427 85% 2886-480-470210.231 GAS & OIL 170 370 200 54% 2886-480-470210-312 POSTAGE 641 1,000 359 36% 2886-480.470210-320 PRINTING 26 600 574 96% 2886-480-470210-335 MEMBERSHIP & DUES 870 1,300 430 33% 2886-480-470210-339 OTHER PUBLICITY - 0 500 500 100% 2886-480-470210-341 ELECTRICITY 435 1,325 891 67% 2886-480-470210-342 WATER 279 250 29- -12% 2886-480-470210-344 NATURAL GAS 216 1,500 1,284 86% 2886-480-470210-345 TELEPHONE & COMMUNICATION 1,972 4,200 2,228 53% 2886-480-470210-353 AUDITING 0 2,500 2,500 100% 2886-480-470210-354 CONTRACT SERVICES 23,361 50,000 26,639 53% 2886-480-470210-363 OFFICE EQUIP MAINTENANCE 1,375 5,000 3,625 73% 2886-480-470210-373 SCHOOL & TRAVEL 1,117 3,000 1,883 63% 2886-480-470210-379 MEETINGS 22 1,000 978 98% 2886-480-470210-380 TRAINING MATERIALS 0 250 250 100% 2886-480-470210-396 STUDIES/SURVEYS 0 4,000 4,000 100% 2886-480-470210-510 PROPERTY & LIABILITY INS. 3,904 5,300 1,396 26% 2886-480-470210-521 CENTRAL GARAGE TRANSFER 250 500 250 50% 2886-480-470210.522 ADMINISTRATIVE TRANSFER 8,573 17,146 8,573 50% 2886-480-470210-528 DATA PROCESSING TRANSFER 2,603 5,207 2,604 50% 2886-480-470210-531 OFFICE RENT 6,814 26,530 19,716 74% 2886-480-470210-733 EAGLE TRANSIT GRANT 15,000 15,000 0 0% 2886-480.470210-790 COMM. DEV. ACTIVITIES 10,260 100,000 89,740 90% 2886-480-470310-229 OTHER SUPPLIES 84 338 254 75% 2886-480-470310-320 PRINTING,ETC. 91 2,004 1,913 95% 2886-480-470310-339 ADVERTISING 0 1,168 1,168 100% 2886-480-470310-345 COMMUNICATIONS 146 466 321 69% 2886-480-470310-353 AUDITING 0 2,000 2,000 100% 2886-480-470310-354 ENVIRONMENTAL REVIEW 300 1,136 836 74% 2886-480-470310-356 WORK WRITE-UPS 0 4,532 4,532 100% 2886-480-470310-357 CDBG contingency 450 1,500 1,050 70% 2886-480-470310-373 TRAVEL 0 300 300 100% 2886-480-470310-380 Training ----------- 0 332 ----------- 332 ----------- 100% ------ TOTAL UDAG FUND 133,651 381,197 247,546 65% Page 11 50% Yr Complete 01/31/02 FUND-DEPT-ACCT-OBJ 2914-413-420140-110 2914-413-420140-153 2914-413-420140-155 2915-413-420140-110 2915-413-420140-153 2915-413-420140-155 2916-413-420140-110 2916-413-420140.153 2916-413-420140-155 2916-413-420140-210 2916-413-420140-354 2917-413-420140-110 2917-413-420140-153 2917-413-420140-155 2919-413-420140-940 2975-436-460457-950 2975-436-460457-951 4343-410-430240-950 CITY OF KALISPELL Finance Report DECEMBER 31, 2001 YTD ACTUAL BUDGET REMAINING % ________________________________________________ 2914 RESOURCE OFFICER SALARIES - RESOURCE GRANT HEALTH INSURANCE RETIREMENT TOTAL RESOURCE OFFICER 2915 RESOURCE OFFICER SALARIES - RESOURCE GRANT (2) HEALTH INSURANCE RETIREMENT 70TAL 2915 RESOURCE OFFICER 2916 DRUG ENFORCEMENT GRANT SALARIES - DRUG ENFORCEMENT GR HEALTH INSURANCE RETIREMENT OFFICE SUPPLIES CONTRACT SERVICES TOTAL DRUG ENF. GRANT 2917 UNIVERSAL POLICE GRANT SALARIES - UNIVERSAL GRANT HEALTH INSURANCE RETIREMENT TOTAL UNIVERSAL POLICE GRANT 2919 LAW ENFORCEMENT GRANT EQUIPMENT TOTAL LAW ENF. GRANT 2975 ISTEA MERIDAN TRAIL/KYAC LAWRENCE PARK BRIDGE TOTAL ISTEA SUNNYVIEW RECONSTRUCT SUNNYVIEW TOTAL SUNNYVIEW 19,579 37,301 17,722 48% 2,784 5,568 2,784 50% 2,530 5,059 2,529 50% ___________ 24,893 ___________ ___________ 47,928 23,035 ______ 48% 5,608 37,301 31,693 85% 0 5,568 5,568 100% 759 5,059 4,300 85% ___________ 6,366 ___________ ___________ 47,928 41,562 ______ 87% 22,403 40,615 18,212 45% 2,784 5,568 2,784 50% 2,737 5,509 2,772 50% 0 440 440 100% 0 1,822 1,822 100% ___________ 27,924 ___________ ___________ 53,954 26,030 ______ 48% 19,093 19,093 0 0% 2,784 2,784 0 0% 2,575 __ 2,575 ___________ 0 ___________ 0% ______ 24,452 24,452 0 0% 0 16,500 16,500 100% ___________ 0 _________ 16,500 ----------- 16,500 _____- 100% 0 185,589 185,589 100% 63,535 ___________ 217,379 ___________ 153,844 ___________ 71% ______ 63,535 402,968 339,433 84% 1,171,046 1,368,571 197,525 14% ___________ 1,171,046 ___________ ___________ 1,368,571 ___________ ___________ 197,525 ___________ ______ 14% _ ______ _____ Page 12 50% Yr Complete 01/31/02 CITY OF KALISPELL Page 13 WATER FUND DECEMBER 31, 2001 50% Yr Complete FUND-DEPT-ACCT-OBJ 5210 WATER FUND YTD ACTUAL BUDGET REMAINING % ---------------------------------------------------------------------------------------------- 5210-000-343028-000 WATER REVENUE WATER TOWER SPACE RENTAL 2,000 9,435 7,435 79% 5210-000-343210-000 METERED WATER SALES 694,434 1,210,000 515,566 43% 5210-000-343220-000 UNMETERED WATER SALES 143 70,448 0 65,000 143- 5,448- 0% -8% 5210-000-343225-000 5210-000-343230-000 WATER HOOK UP FEES METER REPLACEMENT FEE 22,423 42,000 19,577 47% 5210-000-343240-000 SALE OF WATER MAT. & SUP. 7,311 0 7,311- 0% 5210-000-343260-000 INSTALLATION CHARGES 10,089 15,000 4,911 720 33% 72% 5210-000-343270-000 WATER TURN ON FEES 280 1,000 0 13- 0% 5210-000-360000.000 MISCELLANEOUS 13 3,680 0 3,680- 0% 5210-000-367000-000 SALE OF SCRAP MATERIAL 14,730 100, 000 85,270 85% 5210-000-371010-000 INVESTMENT EARNINGS ---------- ----------- ---------- ------ TOTAL WATER REVENUE 825,550 1,442,435 616,885 43% 5210-447-430550-110 WATER FACILITIES SALARIES -WATER 167,312 320,562 153,250 48% 5210-447-430550-112 SALARIES -RETIREMENT 1,857 0 1,857- 0% 5210-447-430550-121 OVERTIME 5,238 21,886 14,000 43,224 8,762 21,338 63% 49% 5210-447-430550-153 HEALTH INSURANCE 10,594 19,340 8,746 45% 5210-447-430550-155 RETIREMENT 26 250 224 90% - 5210-447-430550.210 OFFICE SUPPLIES 0 500 500 100% 5210-447-430550-213 SMALL OFFICE EQUIPMENT 478 2,000 1,522 76% 5210-447-430550-214 GIB SUPPLIES 315 1,500 1,185 79% 5210-447-430550-215 COMPUTER SUPPLIES 130 1,000 870 87% 5210-447-430550-216 COMPUTER EQUIPMEMT 5,988 6,600 612 9% 5210-447-430550-218 EQUIPMENT (NON CAPITAL) 76 4,400 4,324 98% 5210-447-430550.221 SAFETY EQUIP & SUPPLIES 227 500 273 55% 5210-447-430550-224 JANITORIAL SUPPLIES 4,111 7,500 3,389 45% 5210-447-43U550-226 CHLORINE & CHEMICALS 321 2,500 2,179 87% 5210-447-430550-229 OTHER SUPPLIES 3,217 9,000 5,783 64% 5210-447-430550-231 GAS & OIL 376 1,300 924 71% 5210-447-430550-241 CONSUMABLE TOOLS 0 3,000 3,000 100% 5210-447-430550.312 POSTAGE 153 5,500 5,347 97% 5210-447-430550-320 PRINTING 165 1,200 1,035 86% 5210.447-430550-335 MEMBERSHIP & DUES 60 15,500 15,440 100% 5210-447-430550-336 5210-447-430550-341 LICENSES & FEES ELECTRICITY 56,830 129,580 72,750 56% 5210-447-430550-342 WATER 287 1,579 300 8,900 13 7,321 4% 82% 5210-447-430550.344 5210-447-430550-345 NATURAL GAS TELEPHONE & COMMUNICATION 3,256 8,000 4,744 59% 5210.447-430550-349 LAB SERVICES 3,965 7,500 3,535 47% 5210-447-430550-353 AUDITING 0 2,000 2,000 100% 5210-447-430550-354 CONTRACT SERVICES 5,912 47,700 41,788 88% 5210-447-430550-356 CONSULTANTS 0 15,000 15,000 100% 5210-447-430550-360 REPAIR & MAINT SERVICES 0 858 9,500 5,000 9,500 4,142 100% 83% 5210-447-430550.362 EQUIPMENT MAINTENANCE 0 400 400 100% 5210-447-430550-363 OFFICE EQUIP MAINTENANCE 4,218 22,050 17,832 81% 5210-447-430550-366 BUILDING MAINTENANCE 1,800 180 10%0 5210-447-430550-369 RADIO EQUIPMENT & MAINT. 650 3, 5210-447-430550-373 SCHOOL & TRAVEL 0 200 ,0 200 100% 5210-447-430550-380 TRAINING MATERIALS 214 500 286 57% 5210-447-430550-388 MEDICAL SERVICES 734 1,000 266 27% 5210-447-430550-395 RENTAL EQUIPMENT 3,930 10,000 6,070 61% 5210-447-430550-410 CONSTRUCTION MATERIALS 33,338 55,000 21,662 39% 5210-447-430550-421 METERS 149 10,000 9,851 99% 5210-447-430550-422 5210-447-43D550-423 HYDRANTS MATERIALS FOR MAINS 666 13,000 12,334 95% 5210-447-430550-424 MATERIALS -SERVICE LINES 2,606 13,000 10,394 80% 5210-447-430550-425 MATERIALS PUMPS/LIFT ST. INS. 50 12,684 5,000 14,500 4,950 1,817 99% 13% 5210-447-430550-510 PROPERTY & LIABILITY 0 7,500 7,500 100% 5210.447-430550-512 UNINSURED LOSS -DEDUCTIBLE 4,400 50% 5210-447-430550-521 CENTRAL GARAGE TRANSFER 4,400 8,800 5210-447-430550-522 ADMINISTRATIVE TRANSFER 29,386 58,771 29,385 50% 5210-447-430550-528 DATA PROCESSING TRANSFER 4,526 9,053 4,527 50% 5210-447-430550-920 BUILDINGS 1,470 6,865 5,395 79% 5210-447-430550.931 CONTRACT MAIN INSTALLATON 0 56,000 56,000 100% 01/31/02 CITY OF KALISPELL Page i* WATER FUND DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ 5210 WATER FUND YTD ACTUAL BUDGET REMAINING % 5210-447-430550-933 FACILITY PLAN CONSULTANTS 8,263 163,300 155,037 95% 5210-447-430550-934 CAPITAL IMPROVEMENTS 0 5,452 5,452 100% 5210-447-430550.940 MACHINERY & EQUIPMENT 18,211 21,600 3,389 16% 5210-447-430550-942 ELECTRICAL UPGRADE & TELEMETRY 0 200,000 200,000 100% 5210-447-430550.944 VEHICLES 0 59,000 59,000 100% 5210-447-430550-948 Meter program ---------- 239,309 272,000 ----------- 32,691 ---------- 12% ------ TOTAL WATER FACILITIES ---------- 660,019 1,710,647 ----------- 1,050,628 ---------- 61% ------ WATER BILLING 5210-447-430560-110 SALARIES -WATER BILLING 26,055 55,459 29,404 53% 5210-447-430560-153 HEALTH INSURANCE 4,408 9,744 5,336 55% 5210.447-430560-155 RETIREMENT 1,388 3,331 1,943 58% 5210-447-430560-210 OFFICE SUPPLIES 0 300 300 100% 5210-447-430560-320 PRINTING 0 2,500 2,500 100% 5210-447-430560-335 MEMBERSHIP & DUES 28 250 223 89% 5210-447-430560-354 CONTRACT SERVICES 750 2,000 1,250 63% 5210-447-430560-355 BILLING COSTS 4,464 7,500 3,036 40% 5210-447-430560-373 SCHOOL & TRAVEL 27 750 723 96% 5210-447-430560-522 ADMINISTRATIVE TRANSFER 2,101 4,201 2,100 50% 5210-447-430560-528 DATA PROCESSING TRANSFER 4,050 8,100 4,050 50% 5210-447-430560-940 MACHINERY & EQUIPMENT 2,723 2,500 223- ---------- -9% ------ TOTAL WATER BILLING ---------- 45,993 ---------- ----------- 96,635 ----------- 50,642 ---------- 52% ------ WATER MAIN, 93 & IDAHO PROJECT 5210.447-430552-950 WATER MAIN, 93 & IDAHO PROJECT 136,707 140,000 3,293 --------- 2% ------ TOTAL HWY 93 WATER MAIN ---------- 136,707 ---------- ----------- 140,000 ----------- 3,293 ---------- 2% ------ REVENUE BONDS 5210-447-490200-610 DEBT RETIREMENT-196 REVENUE BO 0 60,000 60,000 100% 5210-447-490200-620 INTEREST EXPENSE--96 REVENUE B 42,738 42,738 1 0% 5210-447-490200-630 FISCAL AGENT FEES 0 275 ----------- 275 ---------- 100% ------ TOTAL REVENUE BONDS ---------- 42,738 -----"' 103,013 --------- 60,276 ---------- 59% ------ BOARD OF INVESTMENT/LOAN 5210-447-490545-610 DEBT RETIREMENT-JOHN DEERE LOA 2,163 4,373 2,210 51% 5210-447-490545-620 INTEREST EXPENSE-JOHN DEERE LO 708 --------- 1,377 ----------- 669 --------- 49% ------ TOTAL BOARD OF INVESTMENT/LOAN 2,871 ---------- 5,750 ----------- 2,879 ---------- 50% ------ DEPRECIATION 5210-447-510400-831 DEPRECIATION EXPENSE 0 ---------- 170,000 ----------- 170,000 ---------- 100% ------ TOTAL DEPRECIATION 0 ---------- 170,000 ----------- 170,000 ---------- 100% ------ TOTAL WATER FUND 888,328 2,226,045 1,337,717 60% 50% Yr Complete 01/31/02 CITY OF KALISPELL Page 15 SEWER FUND FUND REVENUE 5310 SEWER FUND DECEMBER 31, 2001 ACTUAL YTD BUDGET REMAINING SEWER REVENUE 5310-000-343310-000 SEWER SERVICE CHARGES 1,270,382 2,420,000 1,149,618 48% 5310-000-343330-000 SEWER HOOK UP FEES 76,365 60,000 16,365- -27% 5310.000-343335-000 WWTP HOOK UP FEES 106,830 90,000 16,830- -19% 5310-000-371010-000 INVESTMENT EARNINGS 86,851 300,000 ---------- 213,149 ---------- ----- 71% TOTAL SEWER REVENUE ---------- 1,540,427 2,870,000 1,329,573 46% EXPENDITURES SEWER BILLING COSTS 5310-454-430620-110 SALARIES -SEWER BILLING 28,153 54,207 26,054 48% 5310-454-430620-153 HEALTH INSURANCE 2,785 7,280 4,495 62% 5310-454-430620-155 RETIREMENT 1,519 3,332 1,813 54% 5310-454-430620-320 PRINTING 0 2,500 2,500 100% 5310-454-430620-335 MEMBERSHIP & DUES 28 250 223 89% 5310-454-430620-354 CONTRACT SERVICES 750 2,000 1,250 63% 5310-454-430620-355 BILLING COSTS 4,464 7,500 3,036 40% 5310-454-430620-373 SCHOOL & TRAVEL 27 750 723 96% 5310-454-430620-522 ADMINISTRATIVE TRANSFER 2,077 4,154 2,077 50% 5310-454-430620-528 DATA PROCESSING TRANSFER 4,050 8,100 4,050 50% 5310-454-430620-940 MACHINERY & EQUIPMENT 2,723 ---------- 2,500 ---------- 223- ---------- -9% ------ TOTAL SEWER BILLING COSTS 46,575 92,573 45,998 50% SANITARY SEWER/COLLECTION 5310-454-430630-110 SALARIES -SEWER 88,866 186,440 97,574 52% 5310-454-430630-121 OVERTIME 1,947 5,000 3,053 61% 5310-454-430630-153 HEALTH INSURANCE 10,220 27,901 17,682 63% 5310-454-430630-155 RETIREMENT 5,498 11,317 5,819 51% 5310-454-430630-210 OFFICE SUPPLIES 0 200 200 100% 5310-454-430630-213 SMALL OFFICE EQUIPMENT 225 2,000 1,775 89% 5310-454-430630-214 GIS SUPPLIES 478 2,000 1,522 76% 5310-454-430630-215 COMPUTER SUPPLIES 267 1,500 1,233 82% 5310-454-430630-216 COMPUTER EQUIPMEMT 0 1,200 1,200 100% 5310-454-430630-218 EQUIPMENT (NON CAPITAL) 0 1,000 1,000 100% 5310-454-430630-221 SAFETY EQUIP & SUPPLIES 50 Boo 750 94% 5310-454.430630-224 JANITORIAL SUPPLIES 158 300 142 47% 5310-454-430630-229 OTHER SUPPLIES 304 800 496 62% 5310-454-430630-231 GAS & OIL 899- 3,000 2,101 - 70% 5310-454-430630-241 CONSUMABLE TOOLS 631 1,200 569 47% 5310-454-430630-312 POSTAGE 4 350 346 99% 5310-454-430630-320 PRINTING 5 200 195 97% 5310-454-430630-336 LICENSES & FEES 0 350 350 100% 5310-454-430630-341 ELECTRICITY 6,051 14,250 8,199 58% 5310-454-430630-342 WATER 61 150 89 59% 5310-454-430630-344 NATURAL GAS 1,278 4,400 3,122 71% 5310-454-430630-345 TELEPHONE & COMMUNICATION 5,441 11,350 5,909 52% 5310-454-430630-353 AUDITING 0 1,500 1,500 100% 5310-454-430630-354 CONTRACT SERVICES 5,594 7,000 1,406 20% 5310-454-430630-362 EQUIPMENT MAINTENANCE 1,100 3,500 2.400 69% 5310-454-430630-366 BUILDING MAINTENANCE 606 5,500 4,894 89% 5310-454-430630-369 RADIO EQUIPMENT & MAINT. 0 850 850 100% 5310-454-430630-373 SCHOOL & TRAVEL 304 2,000 1,696 85% 5310-454-430630-388 MEDICAL SERVICES 133 350 217 62% 5310-454-430630-395 RENTAL EQUIPMENT 30 250 220 88% 5310-454-430630-410 CONSTRUCTION MATERIALS 2,115 10,000 7,885 79% 5310-454-430630-425 MATERIALS PUMPS/LIFT ST. 1,027 3,500 2,473 71% 5310-454-430630-510 PROPERTY & LIABILITY INS. 9,180 9,500 320 3% 5310-454-430630-512 UNINSURED LOSS -DEDUCTIBLE 7,500 7,500 0 0% 5310-454-430630-521 CENTRAL GARAGE TRANSFER - 2,250 4,500 2,250 50% 5310-454-430630-522 ADMINISTRATIVE TRANSFER 19,003 38,005 19,002 50% 5310-454-430630-528 DATA PROCESSING TRANSFER 2,752 5,503 2,751 50% 5310-454-430630-933 FACILITY PLAN CONSULTANTS 7,822 40,992 33,170 81% 5310-454-430630-940 MACHINERY & EQUIPMENT 10,312 13,200 2,888 22% 5310-454-430630-944 VEHICLES 13,333 15,000 1,667 11% 50% Yr Complete 01/31/02 CITY OF KALISPELL SEWER FUND DECEMBER 31, 2001 FUND REVENUE 5310 SEWER FUND - ACTUAL YTD BUDGET REMAINING % _____________________________ 5310.454-430630-948 Meter program 45,024 45,000 24- 0% --------- --------- ------ TOTAL SANITARY SEWER/COLLECTIO 250,467 489,358 238,891 49% ------ SANITARY SEWER REPLACEMENT 5310.454-430635-931 CONTRACT MAIN INSTALLATON 5310-454-430635-950 CONSTRUCTION IN PROGRESS TOTAL SANITARY SEWER REPLACEME REVENUE BONDS/SANITARY 5310-000-490200-610 DEBT RETIREMENT 5310-000-490200-620 INTEREST EXPENSE TOTAL REVENUE BONDS LOANS/SANITARY SEWER 5310-454-490545-610 DEBT RETIREMENT-JOHN DEERE LOA 5310-454-490545-620 INTEREST EXPENSE-JOHN DEERE LO TOTAL LOANS/SANITARY SEWER DEPRECIATION -SANITARY SEWER 5310-454-510400-831 DEPRECIATION EXPENSE TOTAL DEPRECIATION -SANITARY TOTAL SANITARY SEWER 0 21,931 21,931 100% 0 65,000 65,000 100% __________ ------ 0 86,931 86,931 100% ------ 0 105,000 105,000 100% 29,890 30,190 300 1% ______ 29,890 135,190 105,300 78% __________ ______ 2,163 4,373 2,210 51% 708 1,377 669 49% __________ ______ 2,871 5,750 2,879 50% __________ ------ 0 80,000 80,000 100% ------ 0 80,000 80,000 100% ______ 283,228 797,229 514,001 64% 5310-455-430640-110 WWTP/OPERATIONS SALARIES-WWTP 119,116 239,150 120,034 50% 5310-455-430640-121 OVERTIME 5,446 13,000 7,554 58% 5310-455-430640-153 HEALTH INSURANCE 15,577 32,268 16,691 52% 5310-455-430640-155 RETIREMENT 7,593 14,891 7,298 49% 5310-455-430640-210 OFFICE SUPPLIES 333 500 167 33% 5310-455-430640-213 SMALL OFFICE EQUIPMENT 0 250 250 100% 5310-455-430640-215 COMPUTER SUPPLIES 0 700 700 100% 5310-455-430640-221 SAFETY EQUIP & SUPPLIES 0 1,200 1,200 100% 5310-455-430640-222 LABORATORY SUPPLIES 1,485 3,000 1,515 51% 5310-455-430640-224 JANITORIAL SUPPLIES 0 300 300 100% 5310-455-430640-225 ALUM 0 2,500 2,500 100% 5310-455-430640-226 CHLORINE & CHEMICALS 2,089 10,000 7,911 79% 5310-455-430640-229 OTHER SUPPLIES 1,522 3,500 1,978 57% 5310-455-430640-231 GAS & OIL 3,349 _ 8,000 4,651 58% 5310-455-430640-241 CONSUMABLE TOOLS 329 2,500 2,171 87% 5310-455-430640-312 POSTAGE 73 700 627 90% 5310-455-430640-335 MEMBERSHIP & DUES 415 600 185 31% 5310-455-430640-336 LICENSES & FEES 0 5,875 5,875 100% 5310-455-430640-341 ELECTRICITY 88,451 235,000 146,549 62% 5310-455.430640-342 WATER 1,188 3,000 1,812 60% 5310-455-430640-344 NATURAL GAS 7,048 37.500 30,452 81% 5310-455-430640-345 TELEPHONE & COMMUNICATION 1,522 3,500 1,978 57% 5310-455-430640-349 LAB SERVICES 2,827 3,500 673 19% 5310-455-430640-353 AUDITING - 0 1,800 1,800 100% 5310-455-43D640-354 CONTRACT -GLACIER GOLD 46,382 100,000 53,618 54% 5310-455-430640-355 OTHER CONTRACT SERVICES 3,131 10,000 6,869 69% 5310-455-430640-356 CONSULTANTS 2,965 17,000 14,035 83% 5310-455-430640-360 REPAIR & MAINT SERVICES 3,806 5,000 1,194 24% 5310.455-430640-362 EQUIPMENT MAINTENANCE 194,385 245,000 50,615 21% 5310-455-430640.366 BUILDING MAINTENANCE 645 3,000 2,355 79% 5310-455-430640-369 RADIO EQUIPMENT & MAINT. 0 100 100 100% 5310-455-430640-373 SCHOOL & TRAVEL 3,357 6,000 2,643 44% Page 1.6 50% Yr Complete 01/31/02 FUND REVENUE 5310 SEWER FUND -------------------------------------- 5310-455-430640-380 TRAINING MATERIALS 5310-455-430640-388 MEDICAL SERVICES 5310-455-430640-395 RENTAL EQUIPMENT 5310-455-430640.510 PROPERTY & LIABILITY INS. 5310-455-430640-521 CENTRAL GARAGE TRANSFER 5310-455-430640-522 ADMINISTRATIVE TRANSFER 5310-455-430640-528 DATA PROCESSING TRANSFER 5310-455-430640-920 BUILDINGS 5310-455-430640-933 FACILITY PLAN CONSULTANTS TOTAL WWTP OPERATIONS WWTP REPLACEMENT 5310-455-430645-940 MACHINERY & EQUIPMENT TOTAL WWTP REPLACEMENT REVENUE BONDS/WWTP 5310-000-490210.610 DEBT RETIREMENT 5310-000-490210-620 INTEREST EXPENSE TOTAL REVENUE BONDS/WWTP SRF LOAN/WWTP 5310-000-490215-610 DEBT RETIREMENT 5310-000-490215-620 INTEREST EXPENSE TOTAL SRF LOAN/WWTP TOTAL WWTP DEBT DEPRECIATION 5310-455-510400-831 DEPRECIATION EXPENSE TOTAL DEPRECIATION TOTAL WWTP CITY OF KALISPELL SEWER FUND DECEMBER 31, 2001 ACTUAL YTD TOTAL BILLING/SANITARY/WWTP BUDGET REMAINING % --------------------------------------- 82 300 218 73% 114 250 136 54% 123 100 23- -23% 22,781 28,500 5,719 20% 2,000 4,500 2,500 56% 34,587 69,174 34,587 50% 2,752 5,503 2,751 50% 0 75,000 75,000 100% 2,918 16,000 13,082 82% 578,391 1,208,661 630,270 52% ---------------------------- ------ 25,697 128,200 ---------- 102,503 ---------- 80% ------ ---------- 25,697 ---------- 128,200 ---------- 102,503 ---------- 80% ------ 0 135,000 135,000 100% 130,833 131,333 ---------- 501 ---------- 0% ------ ---------- 130,833 ---------- 266,333 ---------- 135,501 ---------- 51% ------ 0 182,000 182,000 100% 102,480 102,980 ---------- 500 ---------- 0% ------ ---------- 102,480 284,980 ---------- 182,500 ---------- 64% ------ ---------- 233,313 ---------- 551,313 ---------- 318,001 ---------- 58% ------ 0 308,401 308,401 100% --------- 0 ---------- 308,401 ---------- 308,401 ------ 100% 837,401 2,196,575 1,359,174 62% 1,167,204 3,086,377 1,919,173 62% Page . 1'l 50% Yr Complete 01/31/02 CITY OF KALISPELL Page 13 DECEMBER 31, 2001 50% Yr Complete FUND-DEPT-ACCT-OBJ 5349 STORM SEWER YTD ACTUAL BUDGET REMAINING % ---------------------------------------------------------------------------------------------- STORM SEWER REVENUE 5349-000-343370-000 STORM SEWER ASSESSMENTS 266,889 260,287 6,602- -3% 5349-000-361010-000 INTEREST ON INVESTMENTS 12,061 0 12,061- 0% 5349-000-363040-000 PEN & INT ON SPEC ASSESS. ---------- 489 ----------- 2,000 1,511 --------- ----- 76% TOTAL STORM REVENUE 279,439 262,287 17,152- -7% STORM SEWER 5349-453-430246-110 SALARIES -STORM SEWER 31,608 61,154 29,546 48% 5349-453-430246-121 OVERTIME 305 1,500 1,195 807 5349-453-430246-153 HEALTH INSURANCE 4,872 11,258 6,386 57% 5349-453.430246-155 RETIREMENT 1,934 4,453 2,519 57% 5349-453-430246-214 GIS SUPPLIES 0 1,000 1,000 100% 5349-453-430246-215 COMPUTER SUPPLIES 0 500 500 100% 5349-453-430246-216 COMPUTER EQUIPMENT 0 500 500 100% 5349-453-430246-221 SAFETY EQUIP & SUPPLIES 0 200 200 100% 5349-453-430246-231 GAS & OIL 748 2,500 1,752 70% 5349-453-430246-241 CONSUMABLE TOOLS 24 200 176 88% 5349-453-430246-320 PRINTING 88 200 112 56% 5349-453-430246-353 AUDITING 0 500 500 100% 5349-453-430246.354 CONTRACT SERVICES 99 5,000 4,901 98% 5349-453-430246-355 BILLING COSTS 0 1,600 1,600 100% 5349-453.430246-360 REPAIR & MAINT SERVICES 43 1,000 957 96% 5349-453-430246-371 CURB & GUTTER 5,166 2,000 3,166- -158% 5349-453-430246-373 SCHOOL & TRAVEL 279 500 221 44% 5349-453-430246-410 CONSTRUCTION MATERIALS 154 10,000 9,846 98% 5349-453-430246-510 PROPERTY & LIABILITY INS. 1,875 4,500 2,625 58% 5349-453-430246-522 ADMINISTRATIVE TRANSFER 4,077 8,154 4,077 50% 5349-453-430246-528 DATA PROCESSING TRANSFER 1,565 3,130 1,565 50% 5349-453-430246.532 LEASE PAYMENTS 1,600 1,600 0 0% 5349-453-430246.933 FACILITY PLAN CONSULTANTS 5,901 30,992 25,091 81% 5349-453-430246-934 ASHLEY CREEK OUTFALL-CARRYOVER 0 15,000 15,000 100% 5349-453.430246-940 MACHINERY & EQUIPMENT 10,312 13,200 2,888 22% 5349-453-430246-944 VEHICLES 13,333 15,000 1,667 11% 5349-453-430246-950 LOWER SPRING CREEK ENGINEERING 0 65,000 65,000 100% 5349-453-430246-951 HWY 93 SO. CONSTRUCTION 0 395,000 395,000 100% 5349-453-430246-952 CENTER STREET/1ST TO 5TH PROJE 0 35,000 35,000 100% 5349-453-490225-610 DEBT RETIREMENT-JOHN DEERE LOA 2,163 4,373 2,210 51% $349-453-490225-620 INTEREST EXPENSE-JOHN DEERE LO 708 1,377 669 49% 5349-453-510400-831 DEPRECIATION EXPENSE 0 31,618 31,618 ---------- 100% ------ --------- TOTAL STORM 86,855 ----------- 728,009 641,154 88% 01/31/02 CITY OF KALISPELL Page 19 AMBULANCE FUND FUND-DEPT-ACCT-OBJ 5410 AMBULANCE FUND AMBULANCE REVENUE 5410-000-342050-000 AMBULANCE SERVICES 5410-000-365000-000 DONATIONS 5410-O00-371010-000 INVESTMENT EARNINGS TOTAL AMBULANCE REVENUE DECEMBER 31, 2001 YTD ACTUAL BUDGET REMAINING ---------------------------------------- 397,746 943,700 545,954 58% 100 0 100- 0% 1,564 6,500 4,936 ---------- ------ 76% ---------- 399,410 ----------- 950,200 550,790 58% 5410-440-420730-110 AMBULANCE EXPENSES SALARIES -AMBULANCE 190,164 415,380 225,216 54% 5410-440-420730-112 SALARIES -RETIREMENT 4,522 22,550 18,028 80% 5410-440-420730-121 OVERTIME 12,109 16,800 4,691 28% 5410.440.420730-153 HEALTH INSURANCE 13,306 26,636 13,330 50% 5410-440-420730-155 RETIREMENT 20,164 22,999 2,835 12% 5410-440-420730-210 OFFICE SUPPLIES 398 500 900 102 20% 100 5410-440-420730-213 SMALL OFFICE EQUIPMENT 402 400 2,,585 900 2,,18 84% 5410-440-420730-215 COMPUTER SUPPLIES 1 %3 5410-440-420730-231 FUEL & OIL 370 6,000 5,630 94% 5410.440-420730-241 CONSUMABLE TOOLS 1,264 4,000 2,736 68% 5410-440-420730-312 POSTAGE 1,119 3,000 1,881 63% 5410-440-420730-320 PRINTING 331 800 469 59% 5410-440-420730-345 TELEPHONE & COMMUNICATION 5410-440-420730-353 AUDITING 0 300 300 100% 5410-440-420730-354 CONTRACT SERVICES 0 5,520 5,520 100% 5410-440-420730-358 MT F/F TRAINING CONSORTIUM 0 3,200 3,200 100% 5410-440-420730-359 COLLECTION SERVICES 5,892 7,000 1,108 16% 5410-440-420730-361 MOTOR VEHICLE MAINTENANCE 0 2,750 2,750 100% 5410-440-42OT30.362 EQUIPMENT MAINTENANCE 2,817 4,000 1,183 30% 5410-440-420730-369 RADIO EQUIPMENT & MAINT. 2,375 3,000 625 21% 5410-440-420730-373 SCHOOL & TRAVEL 1,186 3,000 1,814 60% 5410-440-420730-380 TRAINING MATERIALS 0 1,000 1,000 100% 5410-440-420730-388 MEDICAL SERVICES 0 3,000 3,000 100% 5410-440-420730-391 TREATMENT 23,823 31,500 7,677 24% 5410-440-420730-399 LAUNDRY SERVICES 666 2,500 1,834 73% 5410-440-420730.510 PROPERTY & LIABILITY INS. 13,947 16,275 2,328 14% 5410-440-420730-521 CENTRAL GARAGE TRANSFER 3,000 7,000 4,000 57% 5410-440-420730-522 ADMINISTRATIVE TRANSFER 14,918 29,836 14,918 50% 5410-440-420730-528 DATA PROCESSING TRANSFER 2,025 4,050 2,025 50% 5410-440-420730.532 RENT/SPACE NEEDS 0 22,925 22,925 100% 5410-440-420730-810 BAD DEBT EXPENSE 0 235,925 235,925 100% 5410-440-420730-940 MACHINERY & EQUIPMENT 82,748 94,850 12,102 13% 5410-440-510400-831 DEPRECIATION EXPENSE 0 ---------- 35,000 ----------- 35,000 ---------- 100% ------ TOTAL AMBULANCE EXPENSE 399,256 ---------- 1,041,761 ----------- 642,525 ---------- 62% ------ 50% Yr Complete 01/31/02 CITY OF KALISPELL SOLID WASTE - DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ 5510 SOLID WASTE YTD ACTUAL BUDGET REMAINING % ------------------------------------------------------------------------------------------------------- SOLID WASTE REVENUE 5510-000-343410-000 GARBAGE COLLECTION 500,439 490,730 9,709- -2% 5510-000-363040-000 PEN & TNT ON SPEC ASSESS. 1,098 3,000 1,902 63% 5510-000-371010-000 INVESTMENT EARNINGS 2,441 18,000 15,559 86% 5510-000-382010-000 SALE OF FIXED ASSETS ---------- 0 ----------- 16,000 16,000 ---------- 100% ------ TOTAL SOLID WASTE REVENUE 503,977 527,730 23,753 5% ---------- ---------- SOLID WASTE EXPENSES ----------- ----------- ---------- ---------- ------ ------ 5510-460-430840-110 SALARIES -SOLID WASTE 128,413 247,508 119,095 48% 5510-460-430840-112 SALARIES -RETIREMENT 1,857 0 1,857- 0% 5510-460-430840-121 OVERTIME 1,290 5,000 3,710 74% 5510-460-430840-153 HEALTH INSURANCE 16,111 36,041 19,930 55% 5510-460-430840-155 RETIREMENT 7,992 15,185 7,193 47% 5510-460-430840-213 SMALL OFFICE EQUIPMENT 0 1,000 1,000 100% 5510-460-430840-216 COMPUTER EQUIPMENT 0 500 500 100% 5510-460-430840-221 SAFETY EQUIP & SUPPLIES 302 950 648 68% 5510-460-430840-224 JANITORIAL SUPPLIES 164 400 236 59% 5510-460-430840-229 OTHER SUPPLIES 199 2,000 1,801 90% 5510-460-430840-231 GAS & OIL 5,729 16,000 10,271 64% 5510-460-430840-241 CONSUMABLE TOOLS 145 250 105 42% 5510-460-430840-331 PUBLICATION & FILING FEES 0 500 500 100% 5510-460-430840-341 ELECTRICITY 239 1,500 1,261 84% 5510-460-430840-344 NATURAL GAS 304 - 4,500 4,196 93% 5510-460-430840-345 TELEPHONE & COMMUNICATION 0 1,000 1,000 100% 5510-460-430840-354 CONTRACT SERVICES 2,440 7,000 4,560 65% 5510-460-430840-355 BILLING COSTS 0 1,500 1,500 100% 5510-460-430840-360 REPAIR & MAINT SERVICES 16 1,500 1,484 99% 5510-460-430840-366 BUILDING MAINTENANCE 7 1,000 993 99% 5510-460-430840-369 RADIO EQUIPMENT & MAINT. 0 800 800 100% 5510-460-430840-373 SCHOOL & TRAVEL 499 1,500 1,001 67% 5510-460-430840-388 MEDICAL SERVICES 383 500 117 23% 5510-460-430840-510 PROPERTY & LIABILITY INS. 8,630 17,000 8,370 49% 5510-460-430840-521 CENTRAL GARAGE TRANSFER 20,000 40,000 20,000 50% 5510-460-430840-522 ADMINISTRATIVE TRANSFER 16,514 33,028 16,514 50% 5510-460-430840-528 DATA PROCESSING TRANSFER 2,042 4,083 2,042 50% 5510-460-430840-940 MACHINERY & EQUIPMENT 7,850 10,000 2,150 22% 5510-460-430845-224 JANITORIAL SUPPLIES 233 1,000 767 77% 5510-460-430845-341 ELECTRICITY 231 1,500 1,269 85% 5510-460-430845.342 WATER 0 500 500 100% 5510-460-430845-344 NATURAL GAS 420 4,000 3,580 90% 5510-460-430845-360 REPAIR & MAINT SERVICES 0 2,500 2,500 100% 5510-460-430845-366 BUILDING MAINTENANCE 0 1,000 1,000 100% 5510-460-490545-610 DEBT RETIREMENT -GARBAGE TRUCK 26,544 26,544 0 0% 5510-460-490545-620 INTEREST EXPENSE -GARBAGE TRUCK 3,005 6,184 3,179 51% 5510-460-510400-831 DEPRECIATION EXPENSE ---------- 0 ----------- 100,000 100,000 ---------- 100% ------ TOTAL SOLID WASTE EXPENSE ---------- __________ 251,559 ----------- 593-,473 341,914 ---------- 58% ------ Page QO 50% Yr Complete 01/31/02 CITY OF KALISPELL Page �1 ' DECEMBER 31, 2001 FUND-DEPT-ACCT-OBJ SOURCE YTD ACTUAL BUDGET REMAINING % ------------------------------------------------------------------------------------------------------- 6030 DATA PROCESSING FUND DATA PROCESSING REVENUE 6030-000-364030-000 SALE OF MISCELLANEOUS 245 0 245- 0% 6030-000-371010-000 INVESTMENT EARNINGS 1,689 7,000 5,311 76% 6030-000-393000-000 INTERNAL SERVICES -DATA ---------- 55,035 ----------- 110,070 55,035 ---------- 50% ------ TOTAL DATA PROCESSING REVENUE ---------- 56,969 ----------- 117,070 60,101 ---------- 51% ------ DATA PROCESSING EXPENSES 6030-403-410580-215 COMPUTER SUPPLIES 2,116 4,000 1,884 47% 6030-403-410580-218 EQUIPMENT -NOT CAPITAL 0 2,000 2,000 100% 6030-403-410580-325 E-MAIL, ETC. 600 2,500 1,900 76% 6030-403-410580-346 ADSL NETWORK 851 4,000 3,149 79% 6030-403-410580-353 LASER FICHE MAINTENANCE 920 1,000 80 8% 6030-403-410580-354 MAINTENANCE CONTRACTS 10,915 14,350 3,435 24% 6030-403-410580-362 EQUIPMENT MAINTENANCE 1,947 7,000 5,053 72% 6030-403-410580-381 C014PUTER TRAINING SERVICE 0 1,000 1,000 100% 6030-403-410580-940 MACHINERY & EQUIPMENT 19,967 53,000 33,033 62% 6030-403-410585-229 COPIER,FAX, SUPPLIES 310 3,000 2,690 90% 6030-403-410585-362 EQUIPMENT MAINTENANCE 0 500 500 100% 6030-403-410585-532 COPIER LEASES 10,375 22,000 11,625 53% 6030-403-510400-831 DEPRECIATION EXPENSE ---------- 0 ----------- 45,000 45,000 ---------- 100% ------ TOTAL DATA PROCESSING EXPENSE ---------- 48,000 ----------- 159,350 111,350 ---------- 70% ------ 6050 SELF INSURED HEALTH FUND SELF INS. HEALTH -REVENUE 6050-000-341030-000 INSURANCE PREMIUMS 443,507 865,000 421,493 49% 6050-000-371010-000 INVESTMENT EARNINGS 6,537 38,500 31,963 83% TOTAL SELF INS. HEALTH REVENU 450,044 ---------- 903,500 ----------- 453,456 ---------- ------ 50% SELF INS. HEALTH -EXPENSES 6050-403-500610-354 ADMINSTRATIVE FEES -CONTRACT SE 86,359 185,000 98,641 53% 6050-403-500620-354 MEDICAL CLAIMS -CONTRACT SERVIC 486,005 ---------- 815,000 ----------- 328,995 ---------- 40% ------ TOTAL SELF INS. HEALTH EXPENSE 572,364 ---------- 1,000,000 ----------- 427,636 ---------- 43% ------ 50%-Yr Complete 01/31/02 CITY OF KALISPELL December 31, 2001 FUND-DEPT-ACCT-OBJ SOURCE YTD ACTUAL BUDGET REMAINING % ------------------------------------------------------------------------------------------------------- 6030 DATA PROCESSING FUND DATA PROCESSING REVENUE 6030-000-364030-000 SALE OF MISCELLANEOUS 245 0 245- 0% 6030-000-371010-000 INVESTMENT EARNINGS 1,689 7,000 5,311 76% 6030-000-393000-000 INTERNAL SERVICES -DATA 55,035 110,070 55,035 ------ 50% ---------- TOTAL DATA PROCESSING REVENUE ---------- ----------- 56,969 ----------- 117,070 ---------- 60,101 ---------- ------ 51% DATA PROCESSING EXPENSES 6030-403-410580-215 COMPUTER SUPPLIES 2,116 4,000 1,884 47% 6030-403-410580-218 EQUIPMENT -NOT CAPITAL 0 2,000 2,000 100% 6030-403-410580-325 E-MAIL, ETC. 600 2,500 1,900 76% 6030-403-410580-346 ADSL NETWORK 851 4,000 3,149 79% 6030-403-410580-353 LASER FICHE MAINTENANCE 920 1,000 80 8% 6030-403-410580-354 MAINTENANCE CONTRACTS 10,915 14,350 3,435 24% 6030-403-410580-362 EQUIPMENT MAINTENANCE 1,947 7,000 5,053 72% 6030-403-410580-381 COMPUTER TRAINING SERVICE 0 1,000 1,000 100% 6030-403-410580-940 MACHINERY 8 EQUIPMENT 19,967 53,000 33,033 62% 6030-403-410585-229 COPIER,FAX, SUPPLIES 310 3,000 2,690 90% 6030-403-410585-362 EQUIPMENT MAINTENANCE 0 500 500 100% 6030-403-410585-532 COPIER LEASES 10,375 22,000 11,625 53% 6030.403-510400-831 DEPRECIATION EXPENSE 0 45,000 45,000 ---------- 1DO% ------ ---------- TOTAL DATA PROCESSING EXPENSE ---------- __________ ----------- 48,000 ----------- 159,350 111,350 ---------- 70% ------ 6050 SELF INSURED HEALTH FUND SELF INS. HEALTH -REVENUE 6050-000-341030-000 INSURANCE PREMIUMS 443,507 865,000 421,493 49% 6050-000-371010-000 INVESTMENT EARNINGS 6,537 38,500 31,963 83% TOTAL SELF INS. HEALTH REVENU ---------- 450,044 903,500 ----------- 453,456 ---------- ------ 50% SELF INS. HEALTH -EXPENSES 6050-403-500610-354 ADMINSTRATIVE FEES -CONTRACT SE 86,359 185,000 98,641 53% 6050-403-500620-354 MEDICAL CLAIMS -CONTRACT SERVIC ---------- 486,005 815,000 ----------- 328,995 ---------- ------ 40% TOTAL SELF INS. HEALTH EXPENSE ---------- 572,364 __________ __ 1,000,000 ----------- ___________ 427,636 ---------- ------ 43% Page - a.2 50% Yr Complete City of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 -Telephone (406)758-7700 Fax(406)758-7758 Date: January 24, 2002 To: Mayor Kennedy and City Council From: Amy Robertson Finance Director RE: Accounts Payable For more than 20 years now we have had one clerk process all of the accounts payable for the City. As you can imagine the work load continues to increase. Recently we added projects like the pool and Streetscape and departments such and Forestry and Tri-City which all generate more paperwork and invoices. The real crunch has come with the new schedule for getting the books out because it causes Pat (A/P clerk) to have to cut off processing earlier and many vendors are getting paid weeks later than before. We have worked very hard to have good credit with the local vendors, there was a time when we did not. There is no statutory requirement for the accounts payable claims to be approved formally at the council meeting and I would suggest that we no longer do that. It is important that we maintain good internal controls, audit trails and information for the council. Our process requires the use of purchase orders, claims are prepared by Pat and approved by the department head or their designee. As finance director, I review and sign all claims before they are paid. The City Manager reviews the list of claims and signs off on the list. The auditors also pull a random sample of claims for review by them. Most Cities and Counties write checks on a schedule which is what I would recommend. We would like to issue checks on the 2nd and 4" Friday of each month. These dates would make it easier for Pat to reconcile statements with invoices and get them paid on time. We can still provide a list which would be put in the Council's office after the fact. The individual claims are always available and we are happy to provide additional information upon request. I've always felt that the approval process makes the Council responsible for invoices and bills that they cannot have hands on knowledge of. It is the Manager's responsibility under this form of government to administer and manage the budget. Approval of the claims should fall on his head, not the Council's. The formal claims process should have changed when the form of government changed. Obviously, we still want you to be informed and would like your input as to what you would like to see. We could provide budget printouts - there are about fifty budgets -maybe more information than you want. We could leave a monthly printout in the Council office. These printouts do have some accounting idiosyncracies which I will explain when I provide the printouts with the mid -year update that I am working on. Please respond to Chris or me on this proposal or any ideas that you might have regarding the kind of information which you need. Thank you. City of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 -Telephone (406)758-7700 Fax(406)758-7758 REPORT TO: FROM: 41JU1.3110" MEETING DATE: Mayor Kennedy and City Council Members Amy Robertson, Finance Director Chris Kukulski, City Manager New Reporting requirement -Fixed asset policy February 6, 2002 BACKGROUND: The Governmental Accounting Standards Board (GASB) has adopted Statement 34, also called GASB 34 for the financial reporting requirements for all state and local governments. The most challenging change to the accounting policies for governments is the requirement to record infrastructure assets. We have good audited records for water, sewer and storms systems. We do not have recorded any asset items or values for streets, alleys, sidewalks, lights and other infrastructure that was not an enterprise fund asset. The public works department has a street maintenance program which we hope to use to identify the street assets. Coming up with acceptable (to the auditors) values to record will be the difficult part. We must use historical costs and then depreciate. Since I've been doing the accounting for the City, I have recorded park improvements, new ballffelds, ISTEA trails, etc. in our General Fixed Asset Group of Accounts. We are now going into that program and establishing a life for these assets so that we can record deprecation. We have approximately $18,500,000 in historically costed assets on the books. The reason this is being brought to Council is that we previously adopted Resolution 4452 establishing a policy for the capitalization of fixed assets. The policy formally excluded infrastructure assets and so now needs to be changed. Our current policy for fixed assets requires a life of five years and a value above $2,000. GFOA (Government Finance Officers Association) has six recommendations which I would like to incorporate into the Resolution. The six recommendations are attached. The most notable change moves the capitalization value to $5,000 which is the federal fixed asset threshold. With Council's consent I will work on preparing a new resolution with the new threshold at $5,000. FISCAL EFFECTS: Changing the threshold will change classification of some items in the budget for reporting purposes only. On the financial statements, the recording of infrastructure assets will improve the City's value on the new Statement of Net Assets. This statement replaces the Balance Sheet. ALTERNATIVES: As suggested by Council. Amy HRobertson Finance Director cLA . Chris A. Kukulski City Manager Establlshino Appropriate Capitalization Thresholds for Tangible Capital Assets (1997, updated 2001) Background. The term "capital assets" is used to describe assets that are used in operations and that have initial lives extending beyond a single reporting period. Capital assets may be either intangible (e.g., easements, water rights) or tangible (e.g., land, buildings, building improvements, vehicles, machinery, equipment and infrastructure). It is incumbent upon public -sector managers to maintain adequate control over all of a government's resources, including capital assets, to minimize the risk of loss or misuse. Not all tangible capital -type items with useful lives extending beyond a single reporting period are required to be reported in a government's statement of position. Items with extremely short useful lives (e.g., less than 2 years) or of small monetary value are properly reported as an "expense" or "expenditure" in the period in which they are acquired. When outlays for tangible capital -type items are, in fact, reported on the statement of position, they are said to be capitalized. The monetary criterion used to determine whether a given capital asset should be reported on the balance sheet is known as the "capitalization threshold." A government may establish a single capitalization threshold for all of its tangible capital assets, or it may establish different capitalization thresholds for different classes of tangible capital assets. Capitalization is, of its nature, primarily a financial reporting issue. That is, a government's principal concern in establishing specific capitalization thresholds ought to be the anticipated information needs of the users of the government's external financial reports. While it is essential to maintain control over all of a government's tangible capital -type items, there exist much more efficient means than capitalization for accomplishing this objective in the case of a government's smaller tangible capital -type items. Furthermore, practice has demonstrated that capital asset management systems that attempt to incorporate data on numerous smaller tangible capital type items are often costly and difficult to maintain and operate. Recommendation. The Government Finance Officers Association (GFOA) recommends that state and local governments consider the following guidelines in establishing capitalization thresholds for their tangible capital -type items: 1. Tangible capital -type items should only be capitalized only if they have an estimated useful life of at least two years following the date of acquisition. 2. Capitalization thresholds are best applied to individual items rather than to groups of similar items (e.g., desks and tables). 3. Infrastructure assets should be treated separately from other capital assets for purposes of establishing capitalization thresholds. As a general rule, capitalization thresholds for non -infrastructure items should be designed to encompass approximately 80 percent of a government's total non -infrastructure tangible capital -type items. 4. In no case should a government establish a capitalization threshold of less than $5,000 for any individual item. 5. In establishing capitalization thresholds, governments that are recipients of federal awards should be aware of federal requirements that prevent the use of capitalization thresholds in excess of certain specified maximum amounts (i.e., currently $5,000) for purposes of federal reimbursement. 6. Governments should exercise control over their noncapitalized tangible capital -type items by establishing and maintaining adequate control procedures at the departmental level. Reference Government Fixed Asset Inventory Systems: Establishing, Maintaining and Accountine. Paul Glick. GFOA.