1. 2002-2003 Fiscal BudgetCity of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997 - Telephone (406)758-7700 Fax(406)758-7758
Date: July 4, 2002
TO: Mayor Kennedy and City Council
From: Amy Robertson, Finance Director
-
Chris Kukulski, City Manager
RE: Changes to Preliminary Budget
Attached you will find a spreadsheet similar to the ones I've prepared in prior years. The 1 st
page presents the changes to budget line items in the General Fund. The top of the page shows
the preliminary budget total from your book. The changes by department follow with the new
total for the fund at the bottom. The items changed or suggested by Council include the
Manager's contract, Court's computer software, Police overtime and the tactical blanket. Other
changes are a result of hiring the assistant city attorney, underestimate of the City Hall water bill
and increased hydrant rental due to annexation of Village Greens.
The following pages show the changes to other budgets by fund type - Special Revenue, Capital
Projects, Enterprise and Internal Service Funds. I did not show the new total budget number for
each fund as that would be very cumbersome. The Grand Total is at the end. We always have a
number of changes due to year end carry-overs. It's difficult in April to know where some items
will be at year end. We will be paying June claims into August.
I tried to nail down the remaining funds for the Downtown Tif district. We still have taxes due
from the May collections which we will receive mid July and there are many delinquent
receivables in the fund. The three projects which we are carrying over have been adjusted by the
amounts shown. Most of the funds have additions for the health insurance increases and I've
shown the distribution in the Health fund for the increases related to General Fund personnel.
Tri-City Planning received a $20,000 CDBG grant and will use some of that money to offset
health costs. Building department is waiting for delivery of a truck which we need to re -
appropriate in the 2003 budget. Funds budgeted this year for space needs are being used in the
building department to do some remodeling, along with Community Development department.
Several line items which were not spent in the Gas Tax Fund have been combined and
appropriated for paving the parking lot south of City Hall and an additional $25,000 is proposed
for a matching sidewalk program. Also appropriated are the Mt. Motor Sports - Hampstead
project budgetary changes which would result if that project is done (another item on this
workshop).
Capital project funds are adjusted to actual remaining funds available. Sunnyview SID was not
included in the Preliminary Budget but has been added as the project is not complete. Pool
construction is lowered as funds have been expended for design.
Enterprise funds show the largest change. I have added the four Water projects which were
previously discussed for bonding. Those are also on the workshop for discussion. Other changes
are a result of carry-overs for a couple of projects not yet completed. The property insurance bill
has been received and a few budgets require a higher appropriation. The Sewer vactor truck
appropriation has been removed from Sewer/Storm budgets and the funds will be placed in the
replacement account. Lastly, I've increased the Health Insurance Internal Service fund, the fund
which pays the claims, for budget authority. Lets hope we don't need to spend it.
Property Tax valuations should be available on Monday from the Department of Revenue. I will
work on those Monday so that we can review them Monday night. We need to know the
valuation in order to set the mill levy. The Preliminary budget numbers are my best guess as to
growth, however, there are many factors this year including the end of the TIF district and the
annexation of Village Greens. I should be able to provide you with new pages for the General
fund revenue on Monday night.
Staff will be available to discuss any and all of these changes Monday night.
BUDGET FY2003 - CHANGES TO PRELIMINARY NUMBERS
General Fund FV2003 Additions Preliminary Budget
Corrections/deletion s
Changes and questions: carryover items
City Manager
1000-401-410210-110
ATTORNEY
1000-404-411110-110
COURT
1000-406-410360-353
CITY HALL
1000-412-411230-342
POLICE DEPT.
1000-413-420140-121
1000-413-420140-940
1000-413-420140-944
1000-413-420140-824/827
FIRE DEPT.
1000-416-420400-314
$ 5,553,256
Salary -City Manager
addition
$
8,786
subtotal manager
$
8,786
Salaries -new attorney
$
7,835
subtotal Attorney
$
7,835
Computer Contract
council added
$
10,000
subtotal Court
$
10,000
Water
underestimated
$
2,450
subtotal City Hall
$
2,450
Overtime
$
5,000
Tactical Blanket
$
7,000
staff vehicle- insurance
reimbursement coming
$
15,000
Transfers to grants for health insurance match
$
3,995
subtotal Police
$
30,995
Hydrant Rental
increase due to Village Greens
$
2,500
subtotal Fire
$
2,500
Total General Fund changes: $ 62,566
FINAL BUDGET - GENERAL FUND $ 5,615,822
7/4/2002 expcap2003.xls
SPECIAL REVENUE FUNDS:
Additions
Chanees and questions:
Corrections/Weletions)
2170 airport Budget
2170-430-430310-341
electricity
increased to actual
$
500
2170-430-430310-510
liability insurance
increased to actual
$
1,000
$
1,500
2180 Downtown TIF
2180-000-411240-921
City Hall lobby remodel carry over
$
61,000
2180-000-470235-364
2nd Ave W. Redevelopment & lighting Idaho corners
$
154,000
2180-421-430240-934
Downtown streetscape addition
$
120,691
Total Downtown TIF
$
335,691
2185 AIRPORT TIF
2185-000-430300-356
FAA Project/grant
carryover reduced
$
(48,025)
2185-000-430300-934
Airport fencing
carryover
$
27,925
Total Airport TIF
$
(20,100)
2215 AQUATIC FACILITY
2215-437-460445-155
correct formula in spreadsheet
$
497
2215-437-460445-153
Health Insurance
$
805
Total Aquatic Facility
$
1,302
2250 TRI CITY PLANNING
(changes adopted by board)
received $20,000 grant
2250422-411020-153
Health Ins
$
7,100
2250-422-411020-210
Office Supplies
CDBG Grant
$
600
2250-422-411020-354
Contract Services
CDBG Grant
$
19,150
2250-422-411020-354
Contract Services
tranfser to health
$
(7,100)
2250-422-411020-373
School & travel
CDBG Grant
$
250
Total Tri-City Planning
$
20,000
2370 RETIREMENT FUND
2370-401-410210-155
City manager retirement
$
1,800
2370-404-411110-155
City attorney - assistant
$
694
Total Retirement
$
2,494
2380 HEALTH FUND
2380-401410210-153
City Manager/Personnel
$
8,310
2380-402410100-153
Mayor/Council/Clerk
$
3,210
2380-403410550-153
Finance
$
8,745
2380-404411110-153
City Attorney
$
9,629
2380-406-410360-153
Court
$
9,629
2380-410-430100-153
Public Works Director
$
(700)
2380-410-431330-153
Central Garage
$
9,629
2380-410-430264-153
Traffic Signals
$
5,100
2380-413-420140-153
Police Department
$
104,945
2380-416-420400-153
Fire Department
$
52,228
2380-412-411230-153
City Hall Maint.
$
4,788
2380-420-420530-153
Zoning
$
3,210
2380-421-430240-153
Streets
$
4,485
2380-436/7-460...-153
Parks & Recreation
$
83,375
funding needed
distributed to accounts above
$ (78,136)
Total Health
$
228,447
2394 BUILDING
2394-420-420530-532
Space needs/remodel
carryover
$
17,278
2394-420-420530-944
vehicle -on order
carryover
$
17,000
Total Building
$
34,278
7/4/2002 expcap2003.xls
SPECIAL REVENUE FUNDS-CON'T.
2400 LIGHT MAINTENANCE
2400-410-430263-341 electricity
2420 GAS TAX
2420-421-430240-934 1st Ave. E. Parking Lot
2420-421-430240-386 sidewalks
2420-421-430240-386 sidewalks
2500 SPECIAL STREET
2500-421-430240-153 Health Ins
2600 FORESTRY DISTICT
2600-436-460433-153 Health Ins
actuals
carryover funds not spent2002
additional for matching program
carryover- under contract
Total Gas Tax
Total Special Street
Total Forestry
2825 MACI GRANT -SIDEWALK PROJECT
2825-421-430240-950 reduced for actual carryovers
Total Maci Grant
2880 LOAN REVOLVING & REDEVELOPMENT
2880-470470240-709 2nd Ave west project additional funding
2880-470-470240-910 purchase -Mt. Motorsports land for parking
2880-470470240-709 construction of parking lot on Mt. Motorsports-estimate
Total 2880 fund
2886 UDAG
2886-480-470210-153
2940 2ND AVE W. GRANT
2940-480-470240-790
2940-480-470241-790
2914 RESOURCE GRANT
2914-413-420140-153
2915 RESOURCE GRANT (2)
2915-413-4201.40-153
2916 DRUG ENFORCE. GRANT
2916-413420140-153
CAPITAL PROJECTS FUNDS:
4102 POOL CONSTRUCTION
4102-437460445-950
4343 SID 343 Sunnyview
4343-410-430240-950
Health Ins
HOME Grant
CDBG Grant
Health Ins
Health Ins
Health Ins
Total UDAG
carryover
carryover
Total god Ave W. Grant
Total Resource Grant
Total Resource Grant 2
Total Drug Grant
TOTAL SPECIAL REVENUE
Construction reduced to reflect actual remaining
Total Pool Construction
construction carryover
Total SID 343 Construction
Total Capital Projects
$ 14,150
$ 14,150
$
35,000
$
25,000
$
22,108
$
82,108
$ 12,064
$ 12,064
$ 3,903
$ 3,903
$ (33,370)
$ (33,370)
$
27,500
$
148,763
$
75,000
$
251,263
$ 12,592
$
12,592
$
57,335
$
37,981
$
95,316
$
2,291
$
2,291
$1,666
$1,666
$ 2,291
$ 2,291
$ 1,047,886
$ (100,372)
$ (100,372)
$ 115,584
$ 115,584
$ 15,212
7/4/2002 expcap2003.xls
5210 WATER
5210-447-430550-153
5210-447-430560-153
5210-447-430550-367
5210-447-430550-213
5210-447-430550-510
5210-447-430550-940
5210-447-430550-948
5210-447-430550-946
5210-447-430550-933
5210-447-430550-932
5310 SEWER
5310-454-430620-153
5310-454-430630-153
5310-454-430630-510
5310-454-430630-933
5310-454-430630-940
5310 WWTP
5310-455-430640-153
5310-455-430640-510
5310-455-430645-940
5310-455-430640-933
5349 STORM SEWER
5349-453-430246-153
5349-453-430246-153
5349-453-430246-933
5349-453-430246-940
5410 AMBULANCE
5410-440-420730-153
5510 SOLID WASTE
5510-460-430840-153
5510-460-430840-213
HEALTHINSURANCE
6050-403-500620-354
ENTERPRISE & INTERNAL SERVICE FUNDS:
Health Ins -operating
$
13,705
Health Ins -billing
$
6,544
contract -Reservoir #1 repairs - carryover #354, #366
$
50,125
office furniture on order - carryover
$
379
Property insurance 30% increase
$
2,000
GPS Survey equipment on order - carryover
$
3,361
Priority 91
Phase 1 Meter change out
$
385,000
Priority #2
Hydrant installations
$
100,000
Priority #4
Northern Lights project 1
$
340,000
Priority #4
Eigth Ave. E. Project 11
$
200,000
Total Water
$
1,101,114
Health Ins -billing
$
3,728
Health Ins -operating
$
6,204
Property insurance 30% increase
$
1,500
Facility Plan carryover
$
(981)
Vactor truck 80%-set aside funds in replacement reserve
$
(180,000)
Health Ins
$
10,393
Property insurance 30% increase
$
5,000
Bioreactor Gear Boxes - on order
$
12,500
Facility Plan carryover
$ (3,538)
Total Sewer/WWTP
$
(145,194)
Health Ins
$
3,933
GPS Survey equipment on order - carryover
$
2,867
Facility Plan - carryover
$
11,960
Vactor truck 20%-set aside funds in replacement reserve
$
45,000
Total Storm
$
63,760
Health Ins
$
24,606
Total Ambulance
$
24,606
Health Ins
$
12,185
office furniture on order - carryover
$
879
Total Solid Waste
$
13,064
Contract Health Claims
$
200,000
Total Health claims
$
200,000
Total Enterprise Funds
$
1,257,350
Grand Total CHANGES
$
2,383,014
CHANGESALLFUNDS
PRELIMINARY GRAND TOTAL
CHANGES PER RECAP SHEETS
FINAL BUDGET
$ 30,596,954
$ 2,383,014
S 32,979,968
7/4/2002 expcap2003.xls