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07. Resolution 5640 - Budget Resolution - Annual AppropriationsCity of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 Telephone (406) 758-7000 Fax - (406) 758-7758 REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: 2014 Final Budget Appropriation MEETING DATE: August 19, 2013 BACKGROUND: The attached resolution appropriates funds for city operations for a total of $46,667,528. This amount is $155,404 less than the Preliminary Budget of $46,822,932. The addition of a new Community Development Block Grant in the amount of $359,500 is included, as is the subtraction of the COPS Technology Grant (completed in fiscal year 2013) in the amount of $535,000. Most of the other reductions and increases were due to grants and projects adjusted to actual carryover amounts. A public hearing was held on July 15, 2013. One person spoke regarding the 2014 budget. Changes made to the Preliminary Budget are outlined in the Final Numbers Memo and spreadsheets attached. RECOMMENDATION: Approve Resolution 5640. FISCAL EFFECTS: /i4ckWills Finance Director $46,667,528 in final budget appropriations. Attachments: Final Numbers memo Report compiled: August 14, 2013 RESOLUTION NO. 5640 A RESOLUTION SETTING THE ANNUAL APPROPRIATIONS FOR THE CITY OF KALISPELL, MONTANA, FOR SPECIAL REVENUE FUNDS, DEBT SERVICE FUNDS, CAPITAL PROJECT FUNDS AND PROPRIETARY ENTERPRISE FUNDS AS SET FORTH IN THE 2013-2014 BUDGET ADOPTED BY THE CITY COUNCIL. SECTION 1. That the annual appropriations of the City of Kalispell, Montana, and the same are hereby fixed as follows: APPROVED APPROPRIATIONS GENERAL FUND $ 9,710,033 FUND SPECIAL REVENUE FUNDS: On -behalf Payment -retirement 1,250,000 Tax Increment -Airport 141,372 Tax Increment-Westside 2,081,855 Parks In Lieu 32,800 Parks & Recreation Fund 1,565,254 Ambulance Fund 968,919 Old School Station Tech TIF 46,250 Old School Station Industrial TIF 13,000 Public Safety Impact Fee Fund 329,205 Health Insurance -permissive levy 729,000 Building Code Enforcement 380,050 Light Maintenance District 421,739 Gas Tax 2,494,203 Special Street Maintenance 2,494,203 Urban Forestry District 335,421 Developer's Trees 91,030 MACI Grant 650,000 Community Dev. Loan Revolving 468,825 Community Development (UDAG) 25,865 Rural Development Loan Revolving Fund 94,018 Rural Development Loan Revolving Fund #2 153,146 Homeland Security Stonegarden Grant 17,750 Drug Enforcement Grant 88,726 COPS Hiring Recovery Program 78,663 Law Enforcement Block Grant 77,500 Cultural Arts 23,750 Preserve America Grant 19,819 CDBG — ED (FVCC) 359,500 DUI Court Grant 64,987 EPA Brownfields Grant 145,066 Brownfields Loan Revolving Fund 996,151 Fire Grants Fund (FEMA) 216,437 Trails/CTEP 105,826 Neighborhood Stabilization Grant 768,134 DEBT SERVICE FUNDS: G. O. Bond — 2012 Refunding 502,313 City Hall Debt Service 156,752 SID Revolving Fund 75,749 Sidewalk & Curb Debt Service 9,372 SID Debt Service 418,684 Airport TIF Debt Service 630,800 Westside TIF Debt Service 32,520 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 Airport Planning Grant 45,000 Willows Storm Sewer 208,991 I 010y I D1 .11 W I Water Fund 5,043,902 Sewer[WWTP Fund 8,975,628 Storm Sewer 2,246,167 Solid Waste 1,423,706 Airport Enterprise Fund 201,389 Data Processing 526,969 Central Garage 454,790 TOTAL FUNDS 46&fi7,528 SECTION 2. The City Manager and Finance Director are hereby authorized to transfer any part of an unencumbered balance of an appropriation to a purpose or object for which the appropriation for the current year is insufficient or to transfer between items appropriated within the same fund. SECTION 3. The City Manager is hereby granted budget amendment authority for the expenditure of funds from any or all of the following: debt service funds, enterprise funds, internal service funds, trust funds, federal and state grants accepted and approved by the City Council, special assessments and donations. PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE CITY OF KALISPELL, THIS 19TH DAY OF AUGUST, 2013. ATTEST: Theresa White City Clerk Tammi Fisher Mayor City of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 Telephone (406) 758-7000 Fax - (406) 758-7758 REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: FY 2014 Budget -Final Numbers Memo MEETING DATE: August 19, 2013 The City Council approved the Preliminary Budget on June 17th. A public hearing was held on July 15 th 2013. Since that time the budgets have been reworked to reflect the actual costs for FY2013 and a spreadsheet is provided with the changes to the Preliminary Budget. Changes occurring as carryovers are adjusted from estimates to actual numbers. Enclosures are lettered A- D. A — Changes to Preliminary numbers - The General Fund budget total increased by $18,017. We decreased the general government budget to reflect the actual cost to the general fund of property insurance. Other changes to the general fund were primarily due to employee elective changes in health care coverage. Additions and reductions to the preliminary budget are itemized on the 3 page spreadsheet. The largest reduction is $535,000 in the COPS Technology Program Grant Fund. Staff based the preliminary budget on this grant amount being carried over and spent in fiscal year 2014. The entire grant was expended and closed in fiscal year 2013. The largest increase was a new Community Development Block Grant in the amount of $359,500. This is a pass-thru to Flathead Valley Community College. Staff did not anticipate this grant in the preliminary budget. Most of the other reductions and increases are grants and projects adjusted for the carryover of remaining funds, or expenditures/expenses changed from estimates to actuals. B - Included for your information is the 2 page General Fund Revenue Recap. The recap reflects the actual 2013 revenue and the ending cash carryover balance for 2013(balanced with the City's General Ledger). The County has collected almost $280,000 in protest taxes which they hold and won't appear on our books as revenue until released or not at all if refunded. For that reason the estimates for tax collections for FY14 are again more conservative than the mill value times the number of mills — actual collections are often quite different. The bottom of Revenue page 2 reflects that we have increased our cash carryover to over 17% at year end due to both the conservative budgeted revenues and controlled spending by departments. General fund actual expenditures were $218,757 under budget. The FY2014 budget expenditures are lower than the FY2013 budget mainly due to reclassifying the Central Garage as an internal service fund. There is a corresponding decrease in revenues which is also due to the Central Garage charges. The FY2014 year end carryover is budgeted to increase to over 18% of revenues. The statutes allow a 50% carryover since tax revenue is collected twice a year. A 15- 20% carryover is helpful for cash flow purposes. Pages B-3 and 4 is the General Fund appropriation summary. C — Fund Position for all funds is presented on the two page Fund Position spreadsheet which has been revised to reflect the actual beginning cash in each fund, anticipated revenue and final budget expenditures. The budgeted expenditures total matches the appropriation resolution. D — Department of Revenue values and levy calculation. Our mill value for fiscal year 2014 is $39,335, an increase of $198 from last year. When the mill value is reduced for the newly taxable amount to compare to the prior year it results in a mill value of $39,137 (see D-2). The mill value we had last year was $39,017. In order to generate the same revenue as last year it is necessary to levy 154.10 mills for the General Fund (the mill value changes daily so this is a number that may not relate to what the County Treasurer bills or we collect). The floating mill as calculated with the information from the Department of Revenue (see D-2) results in the City of Kalispell being authorized by HB 124 to levy 155.70 mills. Thel.6 authorized, but not budgeted to be levied, mills can be levied in the future if needed. D-3 is a 5 year history of the levy. The levies for the G.O. Bonds and Health Insurance are the same as fiscal year 2013 at 12.5 and 18.5, respectively. The Airport TIF district incremental value increased slightly after decreasing the prior two years. The Westside TIF incremental value reflects a decrease for the 2 d consecutive year. The incremental values of the Old School Station TIF districts increased by about 7% each. BUDGET EY 014 - CHANGES TO PRE LiMINARV NUMBERS General Fund FY2014 Additions Preliminary Budget Co rreel io risIdeletions Changes and questions: cg-rrvnk_cr items ORIGINAL PRELIM BUDGET $ 9.692.016 GENERAL GOVERNMENT 1000-400-514310-517 Prop=y Insurance to acne $ (7,413) FIRE 100D416-420400-153 Health insurance change to family plan S 3,974 1000-416-4210400-820 Transrer to Amhulanet. Amb, Employee changes in hlth overage S 9,437 $ 13,411 POLICE DEPT, 1000-413-42G140-110 sawieg to actual S 762 ION 413-420142-110 Salaries l4 910aal $ 2,724 100M 13-420142-153 Hcalth insurance add employee to single plan S 7,309 1000-413-420141-153 Health insuranca moved emp_ 7o emVchild $ (5,199) 1040413420140-153 Health insurance moved emp. To family plan S S 10,794 Attarriq 100"4411 110-153 health insurance change to 2 pany S 11225 Total Getieral Fund changes: S 18,017 FINAL BUDGET- GENERAL FUND S 9.710,033 SPECIAL REVENUE FUNDS 2215 Parks 221543646043p-357 Parks Building Actiuc Comm- Ca=I S 4,000 2215-436-4b0431-218 Recreation supplies Roundup For Safcty Grant $ 2,000 5 6,000 2240 AMBULANCE 2230-440-424730-510 Property & Liability Ins to actual 1 1,473 2230-440 420730-153 Health Ins- incroasod cove[ a (3) $ 11,329 $ 12,802 2394 Building dept 2394-420-420530-510 Froperty & Liability Ins to actual S 1,031 2500 Spetlral Street 2500-421-430244-354 Pavement Maim. decrease 10 available (13,324) 2500-42 t-d30244-510 Property & Liability Ins to actual S 12,804 25 00-421-43D264-5 10 Property & Liability Ins to actual S (330) $ (850) A-1 SPECIAL REVENUE FUNDS -can't, 2600 Urban Forestry 2600-436-460433-111 Seasonal Salaries Increase to anticipated - rate increase 2600-436-460433-358 Dutch Elm Disease Increase to anticipated - rate increase 2600-436-460433-364 Trees Increase to anticipated - rate increase 2601 Developer Trees 2601436-46G435-354 DEVELOPER'S -TREES Reduce to actual $ available 2980 CD - Loan Revolving 2880480-470240-711 Redevelopment Reduce to actual $ available 2887 Rural Dev. Loan Rev. 2887490470210-750 Redevelopment Reduce to actual $ available 2888 Rural Dev, Loan Rev. 2888-480-470210-750 Redevelopment Reduce to actual $ available 2917 CUPS Technology Program Grant 2917-413-420140-950 Crime Control Capital, Reduce to actual $ available 2951 DUI COURT GRANT 2951-406-410360-XXX Drug & alcohol testing adjust carryover estimate 2945 CDBG - ED 2945-480470242-XXX pass thru to FVCC new Grant 2953 Brownfields Assessment 2953-480-470210-780 Site Assessment reduce carryover 2955 Brownfields Revolving Loan Fund 2955-480-470210-XXX reduce carryover 2991 Neighborhood Stabilization Grant 2991-480-470242-35415 Contract Services reduced to actual available 2957 FIRE Grants FUND 2957-416-420415-940 Truck adjust to actual 2975 TRAILSICTEP 2975436-460457-950 Hwy 93 N carryover (weather) TOTAL SPECIAL REVENUE FUNDS $ 13,000 $ 80,500 2,500 $ 96,000 (2,375) (37,882) $ (1,907) $ (2,253) $ (535,000) 5 (25,339) $ 359,500 S (23,958) S (3,167) $ (12,753) $ (42,597) $ 105,826 S (106,922) A-2 DEBT SERVICE FUNDS 3500 Debt Service Revolving 3500-000-510500-820 transfer debt service $ 75,749 3644 SID 344 Debt Service 3644-000-490300-XXX bonds debt service $ (75,749) TOTAL DEBT SERVICE FUNDS $ - CAPITAL PROJECT FUNDS 4345 The "Willows" Stormwater Project 4345-453-430246-950 construction carryover $ 80,991 TOTAL CAPITAL PROJECT FUNDS $ 80,991 ENTERPRISE FUNDS 5160 AIRPORT 5160-430-4303 i0-510 Property & Liability Ins to actual $ (2,877) 5160-430-430310-950 Construction to available $ (19,748) Total Airport Fund $ (22,625) 5210 Water 5210-447430550-510 Health insurance change to family plan $ 8,677 5210-447-430550-510 Property & Liability Ins to actual $ 6,234 5210447-430550-9XX Capital from rates adjust carryovers $ (92,860) 5210447430550-510 Capital from impact fees adjust carryovers $ (50,000) (127,949) 5310 Sewer 5310454430630-153 Health insurance change to 2 party $ 2,252 5310454430630-510 Property & Liability Ins to actual $ (39,152) 5310-455-430640-510 Property & Liability Ins to actual $ (3,375) 5310-454-430630-9XX Capital from rates adjust carryovers $ 44,214 5310-454430630-9XX Capital from other funds adjust carryovers $ (764) 3,175 5349 Storm Sewer 5349453430246-153 Health insurance change to 2 party $ 2,252 5349453430246-953 The "Willows" reduce carryover $ (6,636) 5349453430249-944 Vaccuum Jet Truck reduce carryover $ (214) $ (4,598) 5510 Solid Waste 5510460430940-510 Property & Liability Ins to actual $ 2,246 5510460430940-110 Salaries (2) employees moved up pay matrix $ 2,261 $ 4,507 TOTAL ENTERPRISE FUNDS $ (147,490) TOTAL BUDGET ADJUSTMENTS-8119113 $ (155,404) A-3 GENERAL FUND REVENUE AND SUMMARY FUND: 1000 MILL VALUE S 40.070 S 39.017 S 39.017 S 39335 ACTUAL BUDGET ACTUAL BUDGET FY11112 I FY12113 I FY12/13 I FY13114 GENERAL FUND MILL LEVY 123.48 132.20 132.20 131.70 PROPERTY TAXES: 311100 Real property Taxes 4,692,933 4,900,000 4,912,081 4,915,000 311100 Westside Tif Distribution (designated Capital) 81,906 0 0 0 311105 PILOT payment 17,237 20,635 23,400 23,400 311200 Personal Property 213,167 175,000 167,266 165,000 312000 Penalty & Interest 31,408 30,000 16,374 25,000 SUBTOTAL $ 5,026,651 $ 5,125,635 $ 5,119,121 $ 5,128,400 LICENSES & PERMITS: 322101 Alcohol Beverage 25,551 322300 General and occupational 1,412 322500 Amusement 300 323012 Planning fees & Sign permits 15,021 323107 Excavation Permits , house moving 0 323109 Zoning & Site Plan Review Fees 7,505 323200 Parade Permits 650 323300 Animal licenses 1,206 25,000 29,812 29,912 1,225 1,371 1,300 350 0 350 20,000 18,760 20,000 500 0 500 9,500 11,325 12,000 750 400 500 1,000 1,805 1,500 SUBTOTAL $ 51,645 $ 58,325 $ 63A73 $ INTERGOVERNMENTAL REVENUE: 335030 MV Tax Ad Valorem 1,331 335076 Gaming Machine Permits 57,415 335110 Live Card Game, keno & bingo 3,200 335230 H8124 ENTITLEMENT 2,340,446 65,962 1,330 1,483 1,500 56,550 59,801 60,000 3,200 2,800 2,800 2,361,950 2,439,307 2,431,207 SUBTOTAL $ 2,402,392 $ 2,423,030 $ 2,503,391 $ 2,495,507 FINES AND FORFEITURES: 351035 Parking fines (If2 year FY12) 28,274 52,000 38,913 40,000 351017 Technology fees 24,947 25,000 29,565 30,000 351016 DUI Court Fine (moved to grant fund) 135 0 ❑ 0 351000 City Court Fines & fees, admin 480,943 500,000 507,203 520,000 SUBTOTAL $ 534,299 $ 577,000 $ 575,681 $ 590,000 can't. a GENERAL FUND lkevelrue - rage 2 ACTUAL I BUDGET I ACTUAL BUDGET CHARGk:SFOR SERVICES: FYI 1112 FY12113 FY1Zl13 FY13114 341020 AdmiDistralivCUhargcs 513.9f)n $12,(40 505,165 485,203 341021 GrenlAdmin_IMan 11A9.finnncc) 45,039 35,000 24.453 20im 341025 City Collwionslo4her chsapcs 18.158 1,240 5.932 6,000 A1026 LcogucofCitiescanfcrsuccdonations 14.513 2,5.0 6.549 tl 341027 Bmsrtaa Francl isc I = 157.961 moved to Dale 2.893 0 342010 KPD-Public sefhly fps 25,113 21,W 30.531 30.000 342014 "D -School Resou" OfFlom 16.000 86,000 86.Q00 S6,000 342016 KPD -Regional Training fleeting Reimb. 1.297 5,000 3.971 3,500 343018 Parking Permits, mauve. boar rc¢toval 34,93$ 80,000 8Or222 60,000 343005 Central Gamp CFlarpes 12100 131.300 131.157 internal service fund SUBTOTAL S 1.019.685 S 954,500 S 877,076 $ 710,7133 MISC. REVENUE 362010 ovlf Courso Lcasc 16.780 2500 Km 1615W 362015 instsrance Rtimburmemenls 7.717 7,500 11,616 10.000 36202C MM A GASB 45 reirrmbursemenl 3,004 0 0 3,0m 36 030 AWian 4t misc. eullmlionVdonalions 1,827 1.500 61290 2,50Q 365015 Kidspw- kwe wimburscmcnt 43r553 44.000 0 4,100 365018 Band shetl entmibuGa l 254 0 61(} 506 12510 Logn repaymcnt�mpbyM 615 1,200 Z430 900 Is360 Equiry Transfer fink Parking4oan repay 11.290 0 0 0 381Ufi0 Opetaling transfer 2372 -health insurance 593.147 .660.239 660,219 660.DN SUBTOTAL S 670,179 S 739,439 S 697.953 S 697,50D Rsrloration Ivan Cash $ (20.000) $ 10,00U S 4.255 S 10,010 371010 INVESTMENT REVENUE: 19.183 20,000 10,186 15,D00 TOTA I, CEN ERA L REVENUE S 9.703.034 S q,so7,42,j S 9851.116 S 5►.713A82 CASH JULY 1 (Iecludtsdefte@led 5) S 11007481 3 1,613,816 5 1413,S16 S 1.928.1{7 TOTA L AVA FLA BLE FOR BUDG ET S 11},710,715 S 11,421,74j; S E1.464,932 S 111641,234 RECOMMENDED EXPEA+IWVRE3 S 4.096J494 S 9.75 U2 5 s36.734S S 9,71DA33 CAS Fl CAR RYOVER (yW end oprntl Ing) 3 1,451,594 S 018.981 S 1.752.529 S 1,765.078 Designared for Capiud 101,906 $ 101,906 $ 101,906 S 103,906 Designated Court Technology fees $ 24 P9 $ 91,009 $ 36.789 $ 26.70 Designated for Bendskil S 12.773 S 12,775 S 13,391 S 13,993 Dmignalcd for Paridug S 23,542 S 23,542 S 23.542 S 23,542 Total cash available S 12613,816 S IA66,213 S 11928.M7 S 1,931.206 Tina) Grarral Rn-enue ('ash ('2rrr over t:ndesipnaIrd 141%% ISA9% 17,79% 18.17% I *DPA GENERAL FUND APPROPRIATION SUMMARY # FTE's appreria fed FTE's General Government 1 City Manager 1.5 Human Resourees Mayor Council 1.23 City Clerk 3,2 Finance 4.67 Attorney 4 Municipal Court 110 Salaries $ 135,028 S 114.264 S 63,029 S $4,020 S 195,238 $ 330,185 S 212,202 114 Comptime Buyback r& severance. Def Camp. 121 Overtime & Spec. Assign PD, 500 153 Health Insurance 20,009 17,397 36,540 10,731 35,341 57,000 42,561 I55 Retirement 13,080 7,468 2,979 5,525 12,804 21,694 13,898. TOTAL PERSONAL SERVICES - 168,117 139,129 102,448 10%776 243,393 4108,979 26k661 210 Suppiies/ofce/computersMon-capital equip 218 4,000 300 600 2,000 100 3,500 4,500 220 Other supplies, safety equip, ammo, 230 Supplies & FUEL, chemicals, concession sup 240 Unifonris 312 Postage 13,500 500 320 Printing, advertising, newsletter, books 7,000 300 7,000 1,000 330 Audit, filing fees 19.940 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 480 300 1,200 1,400 350 Prof. Services/League/911 disp.Ikidsporr/Eagie 490,307 7,800 2,100 3,525 6,000 1,500 5,750 362 Maint, services, building, equip,radics,landscaping 6,600 360 Technology services (court) 40,000 370 Dues & Training, meetings, League meeting - 8,000 3,900 6,100 1,000 6,000 4,500 6,300 380 Medical services 390 Otherfurchased Services 5,750 500 Fixed Charges, insurance,transfers 287,587 SUBTOTAL PURCHASED SERVICESISUPPLIES 827,934 9,280 12,300 10,200 4,925 12,300 17,700 64,700 600 DEBT SERVICE 940 CAPITAL OUTLAY PRELIMINARY DEPARTMENT TOTAL 2014 S 827,934 5 177,397 5 151,429 5 112,fri8 3 IM701 S 255,6M 5 426,579 S 333,361 2013 BUDGET (info only) $ 993,311 $ 172,701) $ 149,078 $ 110,378 $ 103,677 $ 251,709 $ 418,237 $ 344,661 2013 BUDGET w/Central Garage change GENERAL FUND AIPPROPRlATION SUMMARY [eooGaued) 0 TTE's apprarimed o.i LA 42 #37 4 23 I 86M Public FIMD0iFLW Commurtim Works City Ilion Police Fire dep2rtmcat Development TOTAI- 110 Maries 5 11,006 S 60,402 S 2,541,174 1"-4% $ 25I,6I" S 56.R69 5 S.571,t42 114 Comptimc Buyback & wycrancc. r]cf Comp ISA60 I6,978 $ 31,978 121 OverhMu & Spec. Amip PO, 250 117,500 40,0W S 136,2f0 133 Hcahh Instuance 3.345 13,123 4%A05 283,3151 55.930 9.308 S 11081,671 153 Rclircmcttt 1.100 3.792 315.412 199,441 I6,512 3.701 $ (47,3% TOTAL PERSONAL SERVICES 21.471 79.567 3,41l.S,29i 2,049,688 3244tK9 tr$,1178 $ 7A60-67 210 Supphvj0TImf ampU[Qr9Nn0-mpihli equip 218 4,f1't5 A500 24.200 7,5W 4.000 S 84,225 2N Ot "SMppl MSkfey equip, amew. 6,006 50.100 17.500 $ 74,000 230 Supplics & FUEL; Chdaimis, omxcDron sup 3,500 99.500 I4,500 4U0 S 119,900 240 Uniforms 1.450 15,004 S 16,4" 312 Poste 1,000 z.2u0 S 17,200 3211 Priaueg, a6m0uri8, r4%Wetter, books S,Dm 1.950 $ 22ZO 330 Audit. fitmg fees 2,700 # 21.640 340 151rciricity, nelural gad 82,U0o S 82.000 345 itlephom.web.COP, mdid,secutitycatnum 295 250 15_500 8,500 900 mm) S 29,315 350 Prof. I dtspAidspr m ag10 650 25,8m 14.000 7.500 1,, 0m 2.0W S 373,732 362 Maim.mrvius,WWidqg,cquipmdias,landscapiog 43,S00 n.ow RON S 96,106 3w TNhnWe$ysa deft(C&XI) 5 a0,000 370 Duo 3 TraimtkL rtleeainp, League mceting 1,t50 322M 10im 3.30 7,000 S 89,500 380 mc4ical seav m SS00 S 5,500 390 OtkF Pumheaed Serriocs I 00 - S 7.250 300 Fixed Chum, Inauancc,Imnsfers 5,538 3.90d IgI,861 i9 X4 1.194 5 771,084 SUBTOTAL PURCHASMSERVJCE9NtIPPI,IF:S I5.34$ 162.9DO 475,13I 406,134 17.544 Isjw 2.052,146 6W P911TSERVICE 17,178 67 h2 S 84,540 940 CAPITAL OUTLAY 113 UV4t S 113000 PREL[MMARY - DEPARTMENT TOTAL 2014 s xsiq s m.64s s a,D7wn s 2.533,i8# s 34,As3 s 844678 s 9.71DA" 2013 BUDGET (info only) s 29,059 $ Z59.409 5 3,&12,845 S Z.304,2" 3 332227 # s 9.21011;" 2013 BUDGET w/CeuIra I Garage s 9.75s, chaoge s t45A99 B-4 CITY OF KALISPELL Fund Dcsrription 1000 Cenemil Fund (Cenral Fiord-On-b&dfpo}mmm Special Rerea>oe Funds: 2185 TAX INCREMENT-AIRVORT 2118 TAXVXREMENT-WVESTSMF 2210 PARKS IN LIEU OF 2Z 15 PARKS & RECREATION FUND 2230 AMBULANCE 2310OLD SCHOOL TECHNOLOGY Tif 2311 OLD SCHOOL INDUSTRIAL T1F 2)72 HEALTH-PERMESSEVE LEVY 2394 BUILDENG CODE ENFiORCEMENT 23991MPACT FEE FUND 2400 LJGNT MAENTE0AhlCF- 2420 GAS TAX 2500 SPECIAL STK TrrSS 29* VFWANFORPSTRYDISTRICT 2601 DEVELDPER'STREES 2325 MAC1 GRANT 2990 CD LOAN REVOj_VINC 306COMMUNLTY CIVI;LCPMENT 2997 RURAL. DEVEl OPMENT ZKM RURAL DEVFWPb1ENT1F2 2913 STONEGARDEN GRANT 2916E}RUG ENFMCEMRNTGRLAW 2911 r-WS TDCHNOLOGY PROGRAM GRANT 291ECCOS HERiNGRECOVER'Y MOGRAM 2919 LAW ENE BLOCK GRANT 2927 CULTURAL ,ARTS GRANT 2930 PRESERVE AMERICA GRANT 2945 CDBG - ED GRANT 2951 DUE OOURTGRAPaT 2953EPA RROWNFIEISS4 ASSTiSS1.1FNITGRMCT 2955 BROWN FIELDS LOAN DEVOLVING 2957 F1 MA GRANT 2975 TRARS 2"1 NEIGHBORHOOD STASILIZAMNGPANT Told Sp wmi Revenue Fug 2014 FUND POSITION Rm urre% Arrtitiparted BUDGETED Estimated Availabic Revenue Expendieurea Jading BRIaneC! 13t�iining Year CartN ox rr S 1,923•]i7 3 9,713.032 S (9,710,m) S E,9}1-30a S 1.260.000 S (1,250.0m) 3 S 141,337 ; 05,332 3 (141,372) S aa5,29� $ 2.727.603 S 4W20d 3 t2,OR1,835} $ 1,131 WS 3 35.977 b 11m 5 02,$00) S 11.377 S 4$7,004 3 1,439,400 3 01565,254} $ 331.130 S 5,76I S %31152 $ (966.919) 3 S 41492 3 46,457 S (46,250) S 4,-Jw St Cm S 13,Ow S (13,000) 4209 i K 49 S n4.07 S t729,0w0 S 22.506 1 3A96Z S 28S•700 S 000.0") $ 277,512 i 344,195 S 69-�75 S (329.205) S 94365 S 152,V4 3 336,400 5 (421.739) 5 67,32$ S 422,595 S 362,OL10 S {745130Uj S 39,09$ $ I.M3,9" # 1,954,700 $ 12494,203] S 714.4133 $ 79Z9 S 3(6. A* $ ()35,42I) S 49,03: S 91.030 S - i (9i,fl30] S - S ".736 is 565.2m $ (65010m) 3 S 401.91E i 7u56 $ (46a.s2ij 5 27,649 $ 249.2M $ 11.Qq S t25,865) S 233363 S 65.528 $ 52,7y2 # MAIM S 24,102 $ 120,511 $ 4ZAM # (153.146) 5 1012S S - $ 171730 S (11.750) $ - 5 11,918 $ ta4.26o # EEE,7201 S 7,452 S 41,724 i F6.939 S (4 21) $ S 2,742 $ 77,500 S (77400) $ 2,742 S 23,750 S (03,750) $ S # 19.919 $ 114AM S S - $ 359,500 S (354,54) $ - # 5,044 3 0,996 3 (64.M) $ 4.053 S S 145,N,5 S 04$)646) # - f - 3 996,151 S (49b.t3lj S S 50,439 3 169,170 3 (216.437j 3 3.m S - S 105,826 9 p05,826) # - $ S 76$_134 S (763.134) # - S 7-169,65E S 11.070.111 S (14,729,763) S 3.517,999 C-1 2014 PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over Debt Service Funds: SID Revolving Fund $ 267,162 $ - $ (75,749) $ 191,413 G.O. BOND, series 2012 - Refunded Pool & FirehalI S 36,610 $ 492,000 $ (502,313) S 26,297 NEW CITY HALL Debt Service $ 321 $ 156,752 $ (156,752) $ 321 SIDEWALK & CURB WARRANTS $ 1,789 $ 9,386 $ (9,372) $ 1,803 S1Ds $ 323,922 S 370,142 $ (419,694) $ 75,390 AIRPORT TIF DE13T SERVICEJfransfer to TIF $ 188,028 $ 640,000 $ (630,800) $ 197,228 WESTSIDE TIF DEBT SERVICE $ 848 S 32,520 $ (32,520) S 848 Total Debt Service finds $ 618,680 $ 1,700,800 $ (1,826,190) $ 493290 Capital Project Funds: 4290 WALK & CURB $ - $ 25,000 $ (25,000) S 4312 FAA Planning Grant/Environmental Assessment $ S 45,000 $ (45,000) $ 4345 SID 345'The Willows" $ S 208,991 $ (209,991) $ Total Capital Projects $ $ 278,991 $ (278,991) S Enterprise Funds: 5210 WATER * $ 4,361,419 $ 3,165,000 $ (5,043,902) S 3,322,517 5310 SEWERIWWTP * $ 5,673,206 $ 5,733,517 $ (8.975,628) S 5,097,694 5349 STORM SEWER * $ 2,518,531 $ 950,000 $ (2,246,167) $ 1,507,364 5510 SOLID WASTE ' S 994,792 $ 1,094,500 $ (1,423,706) S 715,586 5610 AIRPORT ■ $ I 11,350 $ 79,222 $ (201,389) S 90,015 Total Enterprise Funds $ 13.559,298 S 11,022,239 $ (17,990,792) $ 10,723,176 Internal Service Funds: 6030 INFORMATION TECH. FUND ' $ 91,114 $ 532,624 S (526,969) $ 101,769 6010 CENTRAL GARAGE S - $ 454,790 S (454,790) S - Total Internal Service Funds S 91,114 $ 987,414 $ (981,759) $ 101,769 TOTAL CITY BUDGET $ 23,366,900 $ 36,030,637 S (46,667,528) $ 16,767,440 * cash adjusted +$4,037,431 for non -cash line items (depreciation) Component Units 2700 BUSINESS IMPROVEMENT DISTRICT $ 116,040 S 101,500 $ (192,344) $ 25,196 7855 TOURISM BID (pass thru fund) $ 20,000 S 475,000 S (495,000) $ Total with Component units S (47,354,872) C-2 0wa th,ponm -; nF REVENUE MONTANA Form AB-72T Rev. 3-12 2013 Certified Taxable Valuation Information (15-10-202, MCA) Flathead County CITY OF KALISPELL 1. 2013 Total Market Value......................--........................................................................ $ 1,506,125,081 2. 2013 Total Taxable Value ............................................. ............... ...... ......................... I.......... $ 40,798,448 3. 2013 Taxable Value ❑f Newly Taxable Property ............................. ................. .................... $ 198,295 4. 2013 Taxable Value less Incremental Taxable Value* ....................................................... $ 39,334,849 5. 2013 Taxable Value of Net and Gross Proceeds** (Class 1 and Class 2).......................................................................................... $ - 6. T1F Districts Tax Increment Current Taxable Base Taxable Incremental District Name Value Value Value Kalispell B 1,390,221 453,612 936,609 Kalispell C 8,327,400 7,932,918 394,482 Kalispell H 21,408 126 21,282 Kalispell G 111,616 390 111,226 Total Incremental Value $ 1,463,599 Preparer Molly Dale Date 8/5/2013 *This value is the taxing jurisdiction's taxable value less total incremental value of all tax increment financing districts. **The taxable value ❑f class 1 and class 2 is included in the taxable value totals. i-or Iin i c rl na Li i. ri l*urpa E%z5 CnFf 2013 taxable value of centrally assessed property having a market value of $1 million or more, v hich has transferred to a different ownership in compliance with 15-10-202(2), MCA. I. Value Included in "newly taxable" property II. Total value exclusive of "newly taxable" property D-1 Mill levy calculation - Dept. of Revenue values for FY2014 DETERMINATION OF TAX REVENUE AND MILL LEVY LIMITATIONS UNDER HOUSE BILL 124 MAXIMUM PROPERTY TAXES AUTHORIZED: Ad valorem tax revenue assessed 2012-2013 Add: FISCAL YEAR 2014 INFLATION ADJUSMENT @ 01.03% Section 94 (1)(a) 62.131 Less: FYI S8372 Reimbursement through Entitlement Share Property Tax Revenue Assessed CURRENT YEAR LEVY COMPUTATION: Taxable value per mill Less: Newly taxable property per mill value, Taxable value per mill tenter as negative) Adjusted Taxable value per mill (198) Authorized mill levy under HB 124 Adjusted taxable value per mill Add: Newly taxable property per mill value Taxable value per mill of net and gross proceeds (coun Taxable value per mill (including newly taxable property) Authorized mill levy under HB 124 (includes floating mills) Current property tax revenue limitation RECAPITULATION: Previous year adjusted property tax revenue assessed (5) Amount attributable to newly taxable property Current property tax revenue ■ 6,032,173 62,131 FY14 N/A 6,094,304 39,335 K=- I 39,137 155.7 39,137 198 39,335 155.7 6,125,136 6,094,304 30,832 6,125,136 D-2 Mill Levy - 5 year Comparison FY2010 FY2011 FY2012 FY2013 FY2014 GENERAL FUND 117.71 119.10 123.48 132.20 131.70 PARKS -designated mills 22.40 22.40 22.40 22.40 22.40 140.11 141.50 145.88 154M 154.10 "Permissive levies: G. O. BOND, series 2012 refunding bonds 14.5 14.2 13.5 12.5 12.5 TOTAL CITY LEVY 154.61 155.70 159.38 167.10 166.60 Health Ins. levy -premium increases 13.60 13.04 14.95 16.90 16.80 Parks health 1.60 1.60 1.60 1.60 1.70 TOTAL CITY LEVY wIPERMISSIVE 169.81 170.34 175.93 185.60 185.10 **The legislature provided for the increase in mills necessary to pay higher health insurance premiums. The G.O. Bond debt service levy is voter approved and can go up or down each year depending on the debt service schedule and the value of the mill. Other Government levies: City/County Health Fund 5.61 5.81 5.75 5.75 5.74 (Administered by the County) Business Improvement District Levy (plus square footage assessment at .015 sq. ft.) 0.00 37.5 37.5 37.5 37.5 D-3