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1. Final Budget ReviewREPORT TO: Mayor Boharski and City Council Members FLINT: Amy Robertson. Finance Director Chris Kukulski. City Manager SUBJECT: Revenue Recap and Floating Mill ley calculations MEETING DATE: July 31, 2000 The County provided the Certified Mill Levy information this weekend. (Exhibits A & B) The formula for determining the floating mill levy is attached. (Exhibit C) It is just a matter of plugging in the figures once we know the revised value and the newly taxable property which includes new construction and annexations. The problem with the 'information is that newly taxable property may or may not be in the TIF districts. We cannot determine that and so we may end up with less in our General milled funds than might be expected based on this formula. These calculations do provide adjustments for the loss of revenue from Light Vehicle Tax ( 2% to 1.4%) and adjustments for Personal Property Reimbursements. The first line (Exhibit C) is tax revenue assessed last year (a) taken from the Dept. of Revenue. After adjustments, (b) is the adjusted property tax revenue assessed. This is the number that is our cap to generate revenue equal to last year. $2,451,311. Current year levy computation splits out the newly taxable property so that we compare like numbers. The value of the mill before newly taxable property is $20,091 ($21,338 last year). It will take 122.01 mills times $20,091 to equal $2,451,311. Revenue generated by newly taxable property is added to the City's revenue to fund the services expected to be provided by newly taxable property -growth. In setting levies for the various funds it was necessary to move more tax dollars to the Comp. Insurance Fund. (Exhibit D) shows the mills listed in the Preliminary budget and the new numbers that the floating mill would generate. Because of the newly taxable property those milled funds other than the General fund would end up with more revenue than I needed to maintain adequate reserves in those funds. Therefore I shifted mills back up to the General fund actually leaving the number of mills the same but generating different amounts of money for each fund. The General fund revenue pages(Exhibit E) now reflect our actual revenue for FY2000 and revised estimates for 2001. We had a good fourth quarter gaming check and revenue there is reflected to be the same next year. We have good and bad years with Corporation tax and it is projected on a rolling average to all the milled funds. The Parks department has projected their revenue based on participation in their programs. Zoning income is up so we revised that upwards from the preliminary budget. I have revisited the Court revenue and although court fines came in at $342,000 for the year the revenue from fines between January to June was $192,000. The first half of the year was impacted by the strike and the staffing level of the police department was down by three. Based on the last six months I set the projected revenue at $385,000, however, both the Chief and I belief we will hit $400,000. The expenditures requested in the General Fund are only slightly over the anticipated revenue. Z, Actually the difference is only $21,32 1. The General Government budget does appropriate S50,000 for contingency which we hope will not be used. Primarily there for legal needs. There will be no salary adjustments as the non -union employees are now on the same schedule as union employees for their evaluations and pay raises. (Exhibit F) is a spreadsheet showing the three Urban Renewal Districts. The top part of District A illustrates the market values in the district (last year) and the changes the rates had on the taxable value. This I prepared several months ago. The actual 2001 value is slightly higher probably reflective of improvements made in the district. I had anticipated the district value dropping from 40% to 25% which turned out to be correct. We will generate a little more revenue than I show in the budget based on this spreadsheet but what the County bills isn't necessarily what we collect. No need to change this budget. District B, the Airport District did show some growth from 9% to 15%. This means that the district will receive 15% of all the taxes generated in the district. This district is however, in debt to the General fund and any additional revenue needs to be used to pay back the loan. District C is the Westside District. All the tax revenue generated by this district is required to be placed into the Stream Debt Service Fund to pay the Board of Investment $2.5 million loan. The drop in revenue in this district is a concern because we could drop below the required 125% coverage necessary to meet bond covenants. The Preliminary Budget anticipated an operating transfer to the Westside Tif District after all bond obligations were meet. This has been reduced by $74,444. This would be the 25% of 125% not needed for debt. Coverage now will be at 105%. There are other sources of revenue in this fund including the Stream beneficial use tax and user fees that may make up the shortfall. The revenue page for the Stream Debt Service Fund is (Exhibit G). Now the good new, based on anticipated revenue, in part from gaming and new construction and annexation, we are designating funds for the replacement of equipment at $50,000 and another S50,000 for compensated absences. We do have a number of fire and policemen eligible to retire and expect they will in the next few years. Currently, the unfunded liability for compensated absences is in excess of $750,000. This will be a good start. We have also set aside $32,000, equivalent of 1.5 mills for the replacement of the pool. F,�4X- NC. Jul . 29 201,)0 10: ? YV p� EXHIBIT A Compliant, ValuabEon $ Rssolutson Montana DeparTm,!nc of 5 EV E N U � r o9604-5805 =yy. {��� Bui�aing Helena, Mtontara 596(}4-58G5 2000 CERTIFIED MILL LEVY (in compliance with 15-10-201 through 15-' 0-208, MCA) Flathead COUNTY TAXING JURISDICTION City of Kalispell 1. Total taxable value (previous year) 21.338.655 2. Mill Levy (previous year) .114250 3. Tax Revenue (previous year) (tine 7 X me 2) $ 2_,437,941 4. Total Taxable Value ( current year) 21,153J94 5. Less the fo lowing adjustments: XXXXX XXX fa) Total Taxable Value of Eliminated Property (25, fi061 (15-10-420, MCA) (b) Total Taxable Value of Newly Taxable Property (15-10-420, MCA, (1,937, 0) (c) 5% Exclusior. Amount (.05 x line 4) (15-10-202, M CA) (1,067,690 6. Net Taxable Value 19,032,639 7. Certified Mill Levy (line 3 div:±ed !)y ;.ie P j 128.09 Please note: This certified mil( leyy does not aoklloy0edge the provisions of 15-10-40.2, MCA, nor the determination of tax revenue and mill levy limitations under 15-10-420, MCA. For Office Class 4 Taxable 18,770.249 Use Only Value 99PPB27 (Rev. 8-99) Don Holman. Rar y Wilke, Dolores Cooney - Adr-4rt"sSir kre Team Telephone (406) 444-6900 ♦ Fax (406) 444-6542 ♦ Internet Address tMp:/tvww.stete.mtuslrevonuairev.ft ± FROM : FW NO. 40E7`c- A i Jul. 29 2000 10: 13P;1 I-4 EXHIBIT B Mor.:an3 �ep��u.^.e .: of P. O Box 5805 Compliance, Valuation 8 Re5alutian REVENUESam NV MIECnell Building Helena. tk-;ntana 59604-5835 2000 CERTIFIED TAXABLE VALUATION INFORMATION (in compliance with 15-10-�20. MCA) Flathead COUNTY TAMING JURISDICTION City of Kalispell 1. Total Market Value (current year - 2000) $592,339,335 2. Total Taxable Value (current year - 2000) $21,153,794 (from line 4, 2000 Certified Mill Levy Form) 3. Total Taxable Value of Newly Taxable Property $1,063,466 Includes: a. Newly Taxable Property Prior to Acco0mtir:g fir E"I 7nirated Property as Identified in TPR Spreacsneel, 3iL1& b. Total Taxaole Value of =liminated Property frorr..;ne 5a, 2000 Certified Mill Levy Form 4. Total Taxable Value of Net and Cross Proceeds (Class 1 and Class 2 properties) Preparer $0 date NOTE* These values are subject to normal corrections and appeal adjustments. This taxing jurisdiction will be notified, in writing, if a major change in the value occurs. Don Hoffrnan, Randy Wilke, Dose: es C-,anev - Ad:n;n,strative Team Telephone (4061444-6940 r Fax (406) 444-6642 ` intAmet Addiress h;tpr'a usf� _state.rt: i s/rnvenuE rev. ~im E XH I BJ T C DETERMINATION OFT REVENUE AND MILL LEVY LIMITATIONS UNDER SENATE BILL 184 City of Kalispell - rmafiled funds PROPERTY TAXES ASSESSED PRIOR YEAR: (Note that SB 184 Sections are referenced) Ad valorem tax revenue assessed (Section 1, Sub(l)) a 2,437,941 Less: Property taxes assessed in prior year for net and gross proceeds (county only) (Section 1, Sub(5)) 0 Add: Light Vehicle Tax revenue received 1998-1999 fiscal year (Section 1, Sub(l)) Less: Light Vehicle Tax revenue anticipated - current year (84.3% of 1998-1999 FY) Add: Personal Property Tax reimbursement received - prior fiscal year (HB 20 and SB 417 reimbursements) Less: Personal Property Tax reimb. anticipated - current year (88.9% of prior FY) (Section 1, Sub (6)) (HB 20 and S13 417 reimbursements) Add: S13 184 Reimbursement (net of HB 658 reimb.) received prior year Less: S13 184 Reimb. (net of HB 658 reimb.) current year (enter as negative number, (Section 1, Sub(6) and Section 167, Sub(4a)) Adjusted Property Tax Revenue Assessed (Section 1, Sub(l)) WIT-11017. "liff 11 Less: Newly taxable property (Section 1, Sub(3)) (enter as negative number) Taxable value of net and gross proceeds (county only) (enter as negative) Authorized mill levy under SB 184 (includes floating mills) (Section 1, Sub(l)) Adjusted taxable value per mill Add: Newly taxable property (Section 1, Sub(2)) Taxable value of net and gross proceeds (county only) (Section 1, Sub(5)) Im M-1 2 M ZT.. == Authorized mill levy under SB 184 (includes floating mills) (Section 1, Sub(l)) Current property tax revenue limitation (Section 1, Sub(1)(2)) RECAPITULATION: Previous year adjusted property tax revenue assessed (6) Amount attributable to newly taxable property and net/gross proceeds 225,282 (189,913) 35,369 70,440 7,819-1 48,985 (78,803) (29,818) b 2,451,311 21,154 (1,063) 0 (1,063) 20,091 122.01 20,091 1,063 0 1,063 21,154 122.01 2,581,008 2,451,311 C 129,697 2,581,008 EXHIBIT IV M rn CD � s A 04 A N N � W ✓4 tJi Vt O O a O FA � b9 cA N � �8 A �l A •- N v, w s 00 N 09 � 69 ca`3 N ►. a � a �o i$: v"9 b9 69 64 b9 69 r-j J i a A uj O w O w 4\ w 00 a �t N O «n O a O Vi W 00 N 466 b9 Ebs 69 i¢3 N A W N N Ch 00 Cli W r � � o x O w 6Fi cf3 69 Es9 (A N � CN N O O T a J O A 59 y5 4�i ir9 c}3 N Lit W W N a O A N N N O O ffi 603 0'C r O O ON W n.: C Z C ft O Ca. t; EXHIBIT E, PAGE1 DETAIL OF ESTIMATED REVENUE/CASH AVAILABLE 776.25milis GENERALFUND +3.12 mills moved floating 74.66 mills 67.66 mills 69.54 mills 69.54 mills 73.13 mills FY97/98 FY98/99 FY99/00 FY99/00 FYOO/O I ACTUAL ACTUAL BUDGET ACTUAL BUDGET PROPERTY T.AXES: Real Property Taxes $1.486.000 $1.352.215 $1,404.860 $1.40 1 , 13 8 $1.463,390 Property taxes -growth estimate $81,054 Personal Property $87.205 $89,811 $79. 139 $90.725 $68.300 Penalty & Interest $9.505 $6.313 $6-500 $&221 $7,500 Light Vehicle Tax-1.4% $128.667 $141,577 $116-559 $121,808 $100,780 SUBTOTAL $1.711.377 $1.589,916 $1.607-058 $1.621,892 $1.721,024 LICENSES AND PERMITS MV: Flat fees $13.135 $11100 $12-100 $12.491 $12,491 Plate fees $55.173 $56,697 $56.697 $58.808 $58,808 Title fees $3.301 $3338 $3.338 $3.212 $3,212 SUBTOTAL $71.609 $72.135 $72.135 $74.511 $74,511 BUSINESS LICENSES: Alcohol Beverage $18.598 $2L823 $21.823 $20,865 $20,865 General and occupational $2,616 $2,137 $2.137 $015 $2,000 Amusement $500 $650 $650 $550 $550 Signs pen -nits $0 $3.110 $3-200 $1,970 $1000 Excavation Permits $325 $250 $250 $395 $250 Zoning fees $14.900 $24.000 $32,482 $30,000 Animal licenses $1.043 $920 S900 $1.234 $1,000 SUBTOTAL $23.082 $43.790 $52.960 $59.411 $56.665 INTERGO-\,'ERNIMENTAL REVENUE: safet- ' %-/Troops grant for training $9.030 $12.445 $11-000 $16.8 13 ) $12,000 Justice/Law Enf. Grant $4.210 $4.210 $3,000 Sign & Signals reimbursements $8-000 $10.289 $20,000 STATE SHARED REVENUE DUI task force reimbursement $8.145 MAO $10-400 $9.510 $12,000 Personal Property Reimb. H.B. 20 $24.165 $25.335 $21-991 $21.596 $19,860 Personal Property Reimb. S.B.417 $5,769 $24.976 $21.477 $21,477 $19,467 Personal Property Reimb. S.B. 184 $o $0 $30-249 $29,836 $48,879 Corporation Tax ($10.643) $72.446 $68-602 $26.432 $27,432 Video Maclune apport. $983 ).208 $941.287 $950.000 $1.064.777 $1.064.777 Gaining Machine Permits $43.925 $45,025 $45.025 $47.300 $46.000 Liquor Tax Apportionment $78.249 $74.733 $74-733 $86,306 $85,000 Wine Tax Apportionment $2.279 $1576 $2-576 $2,782 $2,576 Beer Apportionment $55,973 $70,849 $70-949 $72,471 $70,000 M. V. Ad Valorem Tax $5.676 $3,461 $331-461 $3,131 $2,875 Live Card Game. keno & bingo $3.283 $1,727 $1-727 $3,548 $3,500 SUBTOTAL S1.209,059 $1,285,260 $1,324-300 $1.420.478 $1.437,366 EXHIBIT E PRGE2 GENERAL FUND DETAIL OF ESTIMATED t. FY97/98 FY 98/99 FY99/00 FY99/00 FYOE110I ACTUAL ACTUAL BUDGET ACTUAL BUDGET CHARGES FOR SERVICES. - Sale of Maps. etc. $32 $458 $500 $3.340 V.000 Administrative chg. S461.700 S522.561 $517.624 $513.932 $536.209 Board of Adjustment $0 $350 $1.000 $525 $500 Police services $7.124 $7,271 $7,000 $7,915 S7,000 Central Garage $137.000 $141.000 $116.000 $116.157 $129.550 Public works charges -.garage S 16.116 $25.659 $2,000 $2.098 S2.000 DPW fees -banners, etc. $900 $1.050 $1,050 $1.350 SL050 Pool $50.979 $64,795 $65.000 $71.986 $70.000 Parks usage fee $5.693 $6.025 $6.000 $7.493 S6.500 Pick-nic in the Park $5.919 $6.900 $13,000 $13,026 $13,000 Recreation fees + scholarship $23.370 S24,698 $24.728 $25.275 $32.000 Basketball $8.655 $11.052 $13,665 $9,862 $14,800 TennisiIce Skating S6.522 $7,479 $6.980 $3,264 $0 Day Camp/Outdoor Programs $33.696 $36.660 $36.660 $32.887 $5L500 Outdoor donations/scholarships $^,,300 Senior Program/Independent living $12.690 S14,361 $18.000 $15,534 $17-000 SUBTOTAL $770.396 $870.319 $829.207 $824.644 $886,409 FINES AND FORFEITURES: City Court fees $31.733 $28.782 $28,782 $37,230 $33.000 City Court Fines $380.963 S323A90 $358,000 $342,287 $385,000 SUBTOTAL $412.696 S351,972 $386,782 $379,517 4 ,000 MISC. REVENUE Joint Venture Mall income $0 $10.656 $17.570 $17,275 $0 Golf Course $15.121 $15,477 $15,477 $16,13 7 $16,136 Auction proceeds. misc. collections $7.473 S1,163 $1,000 $11,854 S4,500 Fire Equipment Fund raiser $0 $0 $0 $0 $19-000 Rent on City Property $11.175 $11.700 Donations-Kidsport $9.125 S11,838 $24,000 $11,838 $37.955 Sale of Land -Lions Park right of way $0 $910,000 Intercap leases-$87.603 $4.599 S26.282 $87.603 $87.603 $-,4_500 SUBTOTAL $36.318 S65.416 $145,650 $155,882 $213.791 INVESTMENT REVENUE: $126.713 S83,940 $83.940 $72.500 S75.000 TOTAL GENERAL REVENUE S4,361,250 S4,362,748 S4,502,032 S4,608,835 S4,894,766 CASH AVAILABLE JULY 1ST $1.052.592 $880,370 $898.859 $898,859 $904,8133 Designated ( Fire Truck'00) $137,397 $137397 $137.397 $0 Equity in (out) (G. O. Bond '01) ($103.361) S 12.461 $0 $0 S9.000 Prepaid Exp. (CMAQ Grant match) (S11,308) $11.308 $0 $0 TOTAL AVAILABLE FOR BUDGET S5,310,481 S5,381,668 S5,549r596 S5,645,091 $5,79R,579 RECOMMENDED EXPENDITURES S4,298,808 S4,345,412 S4,781,342 $4,740,278 S4,906,087 CASH CARRY OVER (year end) S1,011,673 S1,036,256 S768,254 S904,813 S760,492 Designated for Compensated Absences S50,000 (Designated for Capital Equipment S50,000 Designated for Pool Replacement(1.5 mills) S32,000 % carryover of expenditures 23.40% 23.85% 16.07% 19.09% 1_5.50% Downtown urban Renewal District "A„ EXHIBIT F Mkt value Tax rate taxable value Wt vale Tax rat, taxable value $ 193,734 0.742% $ 1,438 $ 193.734 0.726% $ 1,407 $ 500,562 1.8550% $ 9,285 $ 5W562 1.8150% $ 9,085 $ 737,450 2.5970o $ 19,152 $ 737,450 2.541% $ 18,739 $ 4,187.087 0% $ - $ 4,187.087 0% $ - $ 107,789,017 3.710% $ 3,998,973 $ 107,789,017 3.630% $ 3,912,741 $ 51,657 4% $ 2,066 $ 51,657 3% $ 1,550 $ 11,057,494 6% $ 663,450 $ 11,05-1,494 3% $ 314,614 <$5,000 $ (570357) $ 5,524,083 12% $ 662,890 gas $ 5,524.083 12% $ 662,890 $ 19,307,831 12% $ 2,316,940 telecom $ 19,307,831 6% $ 1,158470 $ 149,348,915 $ 7,674,193 $ 148,778.558 $ 6.079,495 t`, value $ 7,674,193 2000 value $ 6,111,247 base value $ (4,564,171) base value $ (4,564,171) increment $ 3,110,022 increment $ 1,547,076 40% 25% mill 0.548371 consolidated mill* 0.548371 revenue generated $ 1,683,322 revenue generated $ 837,808 County billed $ 1,559,097 reimbursement $ 749,291 reimbursement $ 111.208 total anticipated $ 1,587,098 total $ 1,670,305 Airport Urban Renewal District "B" 1999 value $ 585,647 2000 value $ 625,517 base value $ (531,713) base value $ (531,713) increment $ 53,934 increment $ 93,804 9% 15% consolidated mill levy-ty2000 0.548371 consolidated mill * 0.548371 revenue generated $ 29,576 revenue generated $ 51,439 reimbursement $ 5,084 billed 2000 $ 26,573 total $ 56,524 reimbursements $ 11.377 total $ 37,950 Downtown Urban Renewal District "C" WESTSIDE 1999 value $ 3,651,430 2000 value $ 3,515,669 base value $ (3,222,347) base value $ (3,222,347) increment $ 429,083 increment $ 293,322 12% 8.3% mill 0.548371 consolidated mill * 0.548371 revenue $ 235,297 revenue $ 160,849 reimbursement $ 39,562 reimbursement $ 40,818 total $ 274,859 total anticipated $ 201,667 County billed $ 225,598 shortfall $ (9,699) * FY2000 mill value - won't know FY2001 value until all jurisdictions adopt. REVENUE PROJECTION 10161 Cash Tat Increment 10162 Cash User Fee 10163 Cash Loan Repayment Int 10164 Cash Port Authority 311100 Real Estate Taxes (67%) Real Estate Tales -pilt 311200 Personal Propem' Taxes 312000 Penalty, & Interest 335211 Personal Prop Reimb SB 184 (100%) 365035 User Fee 371010 Interest Earnings 373071 Loan Repayment Int. 373072 Port Authority (37%) Total Available ►1209 BUDGET ACTUAL BUDGET FY99/00 FY99/00 FY00/01 $0 $0 $0 $0 $0 $0 $0 $0 $24,795 $24,795 $160-849 $140.000 $9,000 $35 $40,818 $0 $5.000 $18,427 $18,427 $58,176 $25.384 $25,384 $125,000 $68,606 $68,606 $355,702 EXPENDITURE PROJECTION Operating Transfer to 2188 TIF $0 $0 $16,352 Debt Service $68.606 $%606 $339.350 Total Expenditures $%606 $68,606 $355.702 Cash Cam Over: $0 $0 $0 Cash Tax Increment $0 $0 Cash User Fee $0 $0 Cash Loan Repayment Int $0 $0 Cash Port Authority $0 $0 Separate cash accounts «-ill be maintained for each revenue source as outlined in the Bond Resolution. However. since the payment will be made June 30, of each year, cash accounts should be zeroed out at June 30th. Debt Service of $339,350 requires revenue of $424,188 to meet the 125% coverage. C�1�r•LiI�ryF1w��,�w'� REPORT TO: Mayor Boharski and City Council Members FROM: Amy Robertson, Finance Director Chris Kukulski, City Manager SUBJECT: Budget changes to Preliminary Budget MEETING DATE: July 31, 2000 Attached are three pages of changes to the Preliminary Budget. The first page is the General Fund only. At the top of the page is the amount of the General fund preliminary budget which was $4,829,890. Union contract increases for AFSCME salaries and reduction of the public works position from design tech to construction inspector amounted to $30,757. The attorney indicated that he would need approximately $20,000 in legal fees for an ongoing lawsuit. Public works dropped $ 10,000 for two of the four portable truck lifts. We had an error in the original budget in salaries for the Fire department amounting to $4,744. There is an additional Fire line item, the LEPC (Local Emergency Planning Committee) which is an inter -local agreement with the County and other Cities. The cost is $2.500. The Street dept moved $1,500 for safety equipment to the Special Street Maintenance Fund to better distribute the costs based on the number of employees in each fund. The biggest changes are to the Parks and Urban Forestry Funds. The original budget had us posting to the General Fund Forestry budget for 5 months and then switching to the Special Revenue Forestry District fund for the remainder of the year. For accounting purposes it is easier to make an operating transfer from the General Fund to the District for the 5 months of expenditures. That way all of the annual expenses will be reflected in one fund and it will certainly be easier on payroll. These would be the startup costs of the district prior to assessments being received in November. The General Fund Forestry budget is eliminated. The equipment is moved to the Parks budget. The Council's direction to use General fund and the Tif fund to make up half the original Forestry income requires a change also. The General Fund will make an annual funding transfer of $30,000. The TIF district will appropriate $30,000 for contract pruning. The additional forestry/gardener position is eliminated as funding is allocated to contract pruning and not available for payroll. Seasonal funding is added back then for the Parks chan- bud et for the gardener. Other es to Parks include carryover of the Rails to Trails 9 Z� money $7,000. Mike has eliminated several items from maintenance and the copier was already budgeted in the Data Processing fund. A line item is added to the Outdoor budget for a fund raiser to generate scholarship money. Pages two and three show changes to individual budgets as required. The Downtown TIF District is increased for the sidewalk carryover amount. An increase for contract pruning is offset with a reduction in the redevelopment line item. The other TIF districts have changes which have a zero effect on the budget and are for your information. Parks in Lieu is also a carryover of funds allocated for Rails to Trails. There were problems with the Comp. Insurance Fund estimate for liability insurance based on payroll. We underestimated last year, corrected that with a prior period adjustment and had to increase the appropriation for the coming year. Mill levies were moved also to accommodate this funding. The Gas Tax sidewalk carryover is reduced $7,000 (spent). We have designated as contract services the amount that may be required for the match for the MAGI Sidewalk Grant. The line item for chipseals is adjusted. These funds may not be required this year. The Building Department has increased their budget to fund a vehicle $20,000. Susan requested an increase of $3,500 in UDAG for a match for AOA for senior housing repairs. The Crime victim advocate fund was prepared but left out of the preliminary budget. This budget is expended by the Attorneys office for the services of the Chaplain; funding from court fines. Fund 2925 CDBG-ED is added for the Stream grant for funding. It was originallyappropriated in the Stream Capital Projects fund. ($440,000) Since the training fund includes Flathead Electric Coop funding also, the Fund will be used for ten years. A capital Project Fund is short term and will be closed out now that acquisition of the building is complete. The Affordable Housing budget 2950 is corrected for the amount of carryover in that fund. Fund 2825 - Montana Air & Congestion Grant (MAGI) is added in the amount of $607,682 for the Sidewalk Project approved by the State. "The Stream Debt Service Fund is reduced by $74,444 as revenue reductions in property taxes resulted in lower income. Funds would have been transferred to the Westside Tif District and used to repay loans in that fund. In addition to moving the Capital Project funds appropriation for $440,000 to a Special Revenue fund, we have reduced the budget by $500,000 as we have spent those funds on acquisition of the Stream Property. Council may recall that we made a UDAG loan of $500,000 which will be repaid with the Block grant. We anticipate those funds momentarily. No appropriation is necessary to repay the loan. The purchase of the property will be recorded as an asset of the City in FY2000. A change in the WWTP budget has a zero effect on the overall budget. The contingency money that was allocated for disposal in case Glacier Gold closed is needed to replace the coatings on the secondary clarifiers. Replacement funds will be used in the amount of $40,000. Finally, the Data Processing Fund has two changes with a zero effect on the overall budget. We have purchased a document imaging program -hardware and software for $12,000 freeing up $8,000 for costs associated with networking and the installation of a ADSL line for internet service to City Hall. The ADSL line will provide full time high speed internet access. However, it does require that we have firewalls installed, networks upgraded in the Police department and a new network in the Fire Department. All networks will need to be run through a switch and a firewall. The advantage, besides the speed, is that we will be able to eliminated phone line to computers as there is not a need for a phone line or a modem once a computer is on the network. The bottom line is an increase of $241,692 to the original budget including grant additions and reductions, union salary adjustments and changing the financing of the Urban Forestry District. General Fund IFY2001 Additions Preliminary Budget S 4,829,890 Corrections/deletions S (600) Changes and Questions: carryover items General Government 325 web page S 2,500 S 2,500 351 legal fees S 20.000 S 20,000 subtotal Gen Gov't. S 22,500 City Manager AFSCME salary adj. S 1,015 subtotal manager S 1,015 Finance AFSCME salary adj. S 2,219 subtotal Finance $ 2,219 Court AFSCME salary adj. S 2,125 subtotal Court S 2,125 DPW AFSCME salary adj./corr. S (4,544) subtotal DPW $ (4,544) TSS AFSCME salary adj. S 2,049 subtotal TSS S 2,049 CENTRAL GARAGE 940 two portable truck lifts S (10,000) S (10,000) AFSCME salary adj. S 3.139 S 3,139 subtotal Garage S (6,861) City Hall AFSCME salary adj./corr. S 389 subtotal City hall $ 389 POLICE DEPT. 218 Radar gun S (1,500) S (1,500) Other personnel. rank etc. S 1,533 S 1,533 AFSCME salary adj. S 6.880 S 6,880 subtotal Police $ 6,913 FIRE DEPT. I 10 correct fire salaries S 4,744 S 4,744 354 LEPC inteflocal agreement -new S 2,500 S 2,500 944 vehicle S (5.000) S (5,000) subtotal Fire S 2,244 STREET DEPT. move to Sp St. -Safety equip 221 S (1,500) S (1,500) AFSCME salary adj./corr. S 7.121 S 7,121 subtotal Streets S 5,621 PARKS DEPTiFORESTRY AFSCME salary adj. S 3.323 S 3,323 adj .20 clerk 11 from forestry 2600 S 5.100 S 5,100 remove permanent gardener S (10.868) S (10,868) add back seasonals S 7.319 S 7,319 Rails to Trails -land (carryover) S 7,000 S 7,000 229 other supplies S (1.000) S (1,000) 354 deep tyne aeration Laker field S (4,000) S (4,000) 366 Building maint. S (1.000) S (1,000) 395 Copier -in data fund S (2,100) S (2,100) Forestry M & 0 replace with transfer S (19,988) S (19,988) Transfer to forestry S 20,000 S 20,000 Transfer to forestry S 30,000 S 30,000 subtotal Parks S 33,786 RECREATION AFSCME salary adj. S 3.175 subtotal Rec. S 3,175 SENIORS AFSCME salary adj. S 1.509 subtotal Seniors S 1,509 OUTDOOR AFSCME salary adj. S 2,357 S 2,357 354 scholarship exp.(revenue $3,300) S 2,300 S 2,300 subtotal Outdoor S 4,657 Total General Fund changes: S 76.797 S $ 76,797 Final Budget -General Fund S 4,906,087 7/31/00 expcap2001 Additions Corrections/deletions 30,000 $ 30.000 (30.000) $ (30.000) 55,631 $ 55.631 Total Downtown TIF $ 55,631 (50,000) $ (50.000) 50,000 $ 50.000 Total Airport TIF so Changes and questions: 2180 Downtown TIF 354 Contract pruning for Foresty 840 Redevelopment Sidewalk Carryover 2185 AIRPORT TIF 943 Traffic signal (done) 840 Redevelopment Activity 2188 WESTSIDE TIF 315 audit 840 redevelopment activity 2210 PARKS IN LEW Carryover Rails to Trails 2360 COMP INSURANCE liability ins. $ boiler insurance fidelity bonds 2420 Gas Tax 354 -sidewalk-reduce carryover $ 368 Chipseals 354 -sidewalks 354 -designated match -MAGI grant 2500 SPEC. ST. MAINT. 221 - safety equipment 9 2600 FORESTRY DISTICT AFSCME salary adj. $ Supplies, etc. from General 2394 BUILDING 944 Vehicle 2886 UDAG AOA match for Senior home repair 2910 CRIME VICTIM ADVOCATE 2945 CDBG-ED STREAM TRAINING 354 Contract Services-CDBG 354 Contract Services -coop 2950 AFFORDABLE HOUSING correct carryover $ 2825 MT AIR & CONGESTION 7/31/00 expcap2001 1,577 (1,577) Total Westside TIF 7,000 Total Parks in Lieu 19,000 301 535 Total Comp Ins. (7,000) (49,500) (25,000) 81,500 Total Gas Tax 1.500 Total Spec. Street 1,342 1,831 Total Forestry 20,000 Total Building 3,500 Total UDAG 1,577 (1,577) SO 7,000 19.000 301 535 S 19,836 (7.000) (49.500) (25,000) 81.500 Mr $ 1.500 S 1342 $ 1-831 S 3,173 S 20,000 il 5,000 Total Victurn Advocate S ME 5,000 400,000 S 400.000 40,000 $ 40.000 Total CDBG Stream $ 440,000 16,017 Total Housing $ 16,017 607,682 Total MACI $ 607,682 Total Special Rev. S 1,179,339 DEBT SERVICE FUNDS: 3188 Stream Debt Service Operating Transfer toWestside TIF CAPITAL IMPROVEMENT FUNDS: 4188 Stream Capital 920 Building (not carried over) 354 Contract Services-CDBG 354 Contract Services -coop $ ENTERPRISE FUNDS: 5310 WASTEWATER TREATMENT 354 Contract Services Glacier Gold 940 Secondary Clarifier Coating INTERNAL SERVICE FUNDS: 6030 DATA PROCESSING 346 -ADSL NETWORK 940 - DOCUMENT IMAGING (74.444) (500.000) $ (400.000) $ (40.000) $ Total Capital Improv. $ ($74,444) (500,000) (400,000) (40,000) (940,000) (40,000) $ (40,000) 40,000 $ 40,000 Total Enterprise $0 8.000 $ 8,000 (8,000) $ (8,000) Total Internal Service $0 Grand Total 316,136 PRELINTHNARY GRAND TOTAL $ 21,491,118 CHANGES PER RECAP SHEETS $ 241,692 FINAL BUDGET $ 21,732,810 7/31/00 expcap,2001 P c� a W tn-OaP�haH@MaPmHmHUNtR*+Ot�@aH@HU7HHffi@OO�U�d'mh@OCIt�NmU�(D�Hm0N0OHUaC?Nei'HfD � D a®M-adtn@BCdh-.hM�9iRNamN080N0tr�.+hU�OWt''7d'U3ONffi�tET:�Mt��3u�m�0U-t�M-+dd-aamti2t3M ti9 t( �j' d N@hulk® -+6hPP t7-+M am-+ N 0m-++nd 0, U 01� Ulu? 0a 0a#�a U(Y7h6 0U t7CiNNU®�tU Q Q c� I a > mNN6MN 0-066d"M ®mmu)@.-. -It Sct- - Nn tr.- NG -+ t O Od O IIfiu ah 0ffiu�m 8Nus1�PMm P � � M I'dd'Pa- h J y A ¢ -Oa a-�--�PN -• et -+NctmNN M6�r1t•a a Ns- N-+ �*.o -• mHUMmO N U-+ul*+ hm c° I-M- 0 0 N ++ aMffi N h NN N mNulmd'NSmtnhmR�hmhP m@NNU CJI' '+N4' zC �4: 605 +Nd' ®m �+49;C5 -IItnI010- -+ ,-+,ClNN- hP 10 N a a, hQ- m 6 $ tI � cg o x - t- rd I 1 LP W >J G: ¢ ZO O f- F- W ¢ C3 £O mV o> zm ow ¢e JU ZO Dm OW V tr UW ¢ 1- wQ J w w 0ffi00@ffi050000000000000S00SS0SHS@H0ffi00005@SS0HS06S6066S0HSSS60 H hhhuldaSShhhtnItaGNNNNNNS@SGOSGOSGOSONItUSSGSSSSGSSGGOGOOSS090E0 ¢ NNNN- mSSNCJNN-mSNNNNNNB6666@SSHSSGON-MSSSSSSSGSSSGOSSSN?*,rl,SONS 0-O-�011-moGO1040• NmnSv•-dao-0•03GO3SSSOSGOSS 0mu7009SSS3SOS©SO3S9NNN9SNO x M:rM -N MM.: -.d C:MMi:MM MMMMMMMMMMMMM-+N MfTIMt''iT3:^.•MMMMMCJN:JCJd'd'cv10�'� N w h-+S-CN-0-Olun-+Nv':ffimPPm-cM-06MHHHLn695S0-0nmNh6-Q+-+- ",-e nP o879tI9�ammssti`n"-, -,M n D mM�'n�'^..�mNM*-+h�m•0MN5NU.?N G r nSUMn M J NIt-+mNh<tNNah-:h- n-:'r-OUulct ul0 M omn-+ w S M S N U- monNscr- n (), M ()"T 0, S n't N -,Cl> a n T, CI Q > NUIMN-+ffiNNhPt2M-0mm('S�-+Cm-0 m r) inmh4h-06- rN64LnC314 +-OulmCJ664 ah-+NP P MN-OMa-tnmMm-OMhmNa,a) -+6 M t- 1n NgnJiN Cd 0 -+0N r'dQ ci N N uleMar U)r..-+- (n X -0h GIN N + r >` @e@ Gaallm®@t GGG6666 @@@ @@O GSS @@S ®@S; 6�6 ffi:Q6t3666 @@�' s� r 1616 ..rrde-.cr.;aluvni� sr� ici�hh lh�ra I ZIntcDco d'd'NM 0- ®tncd PN Q ' M Q J U t- >1 vj I a.a m ul � ! i LnVdra-a'V�t�ItItdavtetcra�t-t�tara•o o o'o�o-o o-o-0-o-oco03trt - 0)mmh)mmmmm-amPPPaNNN0-0-N0, @@H@@6H@@@e@9@6@@ffiGS38S@@eIsis HG@@HSIse ffi G&—G or CL �+ ffiw Q 00 OJ >t'7 0 0. a SJ Q J mZ Z Z x" O Wa. 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