04. Resolution 5682 - Budget Resolution - Annual AppropriationsCity of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997
Telephone (406) 758-7000 Fax - (406) 758-7758
PORT TO: Doug Russell, City Manager
FROM: Rick Wills, Finance Director
SUBJECT: 2015 Final Budget Appropriation
MEETING- DATE: August 18, 2014
BACKGROUND: On July 21, 2014, a public hearing was held on the FY2015 budget
with one person commenting. Following the public hearing several changes have been made to
the Preliminary Budget as outlined in the attached Final Numbers Memo and spreadsheets.
Some additions include; the purchase of (2) new Police Department motorcycles in the amount
of $31,372, a Community Development Grant for a Senior Center study in the amount of
$30,000, and needed replacement servers and switches in the Information Technology fund in
the amount of $27,244. Most of the other reductions and increases were due to grants and
projects adjusted to actual carryover amounts.
Overall, the final budget amount of $45,791,580 is $260,854 less than the Preliminary Budget of
$46,052,434.
RECOMMENDATION: It is recommended the City Council approve Resolution 5682
adopting the final budget appropriations for fiscal year 2015.
FISCAL, EFFECTS:
$45,791,580 in final budget appropriations.
Attachments: Final Numbers Memo
r ; ,r nivi
SECTION 1. That the annual appropriations of the City of Kalispell, Montana, and the same are
hereby fixed as follows:
SPECIAL REVENUE FUNDS:
On -behalf Payment -retirement
Tax Increment -Airport
Tax Increment-Westside
Parks In Lieu
Parks & Recreation Fund
Ambulance Fund
Old School Station Tech TIF
Old School Station Industrial TIF
Public Safety Impact Fee Fund
Health Insurance -permissive levy
Building Code Enforcement
Light Maintenance District
Gas Tax
Special Street Maintenance
Urban Forestry District
Developer's Trees
MACI Grant
Community Dev. Loan Revolving
Community Dev. Loan Revolving #2
Community Development (UDAG)
Rural Development Loan Revolving Fund
Rural Development Loan Revolving Fund #2
Homeland Security Stonegarden Grant
Drug Enforcement Grant
Law Enforcement Block Grant
Cultural Arts
Preserve America Grant
CDBG — ED (FVCC)
Brownfields Loan Revolving Fund
Fire Grants Fund
Hazmat Grant
Trails/CTEP
10,019,465
1,300,000
786,066
2,585,404
9,388
1,590,534
1,010,445
54,000
2,000
490,539
735,000
469,577
316,619
540,750
2,391,914
191,369
92,282
376,000
351,370
101,000
261,933
98,000
60,250
17,750
97,383
194,064
22,897
7,251
101,345
868,590
19,000
55,310
127,920
G. O. Bond — 2012 Refunding
502,863
City Hall Debt Service
156,752
SID Revolving Fund
242,308
Sidewalk & Curb Debt Service
9,114
SID Debt Service
240,605
Airport TIF Debt Service
630,333
Westside TIF Debt Service
32,520
CAPITAL PROJECT FUNDS:
Sidewalk & Curb Construction 25,000
IliIli W My=
Water Fund
4,833,976
Sewer/WWTP Fund
9,006,708
Storm Sewer
2,023,306
Solid Waste
1,571,450
Airport Enterprise Fund
165,996
INTERNAL SERVICE FUNDS:
Data Processing 522,062
Central. Garage 483,170
TOTAL1S $ 45,791.5ECI
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 18TH DAY OF AUGUST, 2014.
Mark Johnson
Mayor
ATTEST:
Theresa White
City Clerk
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 2015 Budget — Final Numbers Memo
MEETING DATE: August 18, 2014
The City Council approved the Preliminary Budget on June 16th. A public hearing was held on
July 215T 2014. Since that time the budgets have been reworked to reflect the actual costs for
FY2014 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 $9,097.
We decreased the general government budget to reflect the actual cost to the general fund of
liability insurance. Other changes to the general fund included increases to cover the cost of the
EMS Levy election and travel cost related to conferences. An additional $7,000 was included in
the Fire Department for the purchase of a vehicle. The Police Department budget was also
increased for the purchase of (2) motorcycles, offset partially by a budget correction.
Additions and reductions to the preliminary budget are itemized on the 2 page spreadsheet. The
largest reduction is $174,533 in the MACI Grant Fund. Staff based the preliminary budget on
this grant item, a flush truck, being carried over and purchased in fiscal year 2015. The item was
purchased late in fiscal year 2014. The largest increase was a new Community Development
Block Grant in the amount of $30,000. This is a grant to do a study on Senior Center needs in
the Flathead. 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 2014 revenue and the ending cash carryover balance for 2014(balanced with
the City's General Ledger). The County has collected almost $370,000 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 FY15 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 20% at year end due
to both the conservative budgeted revenues and controlled spending by departments. General
fund actual expenditures were $201,320 under budget. The FY2015 budget expenditures are
higher than the FY2014 budget mainly due to increases in public safety department expenditures.
There is an increase in revenues which is primarily related to the SB96 reimbursement, now part
of the City's entitlement share. The FY2015 year end carryover is budgeted to remain over 20%
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 2015 is
$39,522, an increase of $187 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 $38,756 (see D-2). The
mill value we had last year was $39,137. 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 156.80 mills (the mill value changes daily so this is a number that may not relate
to what the County Treasurer bills or we collect). 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 2014 at 12.5 and 18.5,
respectively.
The Airport TIF district incremental value decreased slightly after increasing the prior year. The
Westside TIF incremental value reflects a substantial increase. The incremental values of the Old
School Station TIF districts each increased slightly.
BUDGET FY2015 - CHANGES TO PRELIMINARY NUMBERS
General Fund FY2015
Additions
Preliminary Budget
Corrections/deletions
Changes and questions:
carryover items
0111GINi L PRELIM RUI)GE T
S
11,310,368
GENERAL GOVERNMENT
1000-400-510310-513
Liability Insurance
to actual
$
(27,475)
1000-400-410600-354
Elections
EMS Levy
$
6,000
S
(21,475)
CITY MANAGER
1000-401-410210-345
Telephone
IPAD airtime
$
400
1000-401-410210-379
Meetings
Washington, D.C.
$
1,800
$
2,200
HUMAN RESOURCES
1000401-410830-338
Recruitment
Background checks
$
3,000
MAYOR/COUNCH,
1000-402-410100-335
League of Cities
Possible attendees
$
3,000
FIRE
1000-416-420400-940
Vehicles
replacement
$
7,000
POLICE DEPT.
1000-413-420140-226
SRT support/supplies
budgeted 2x
$
(16,000)
1000-413-420140-944
Motorcycles
include (2) motorcycles
$
31,372
2210 Parks in Lieu
2210-436-460430-826
2311 Old School Industrial
2311480-470210-820
2825 MACI Grant
2825-421-430240-940
2500 Special Street
2500-421-430240-941
2500-421-430245-940
$ 15,372
Total General Fund changes: $ 9,097
FINAL BUDGET - GENERAL FUND $ 11,319,465
SPECIAL REVENUE FUNDS
Transfer to Trails (Match) reduce to available
Debt Service Transfter reduce to available
Capital Equipment reduce to available
Dump Trucks carryover prior year
Machinery & Equip carryover prior year
$ (5,748)
$ (11,000)
$ (174,533)
$ 5,000
$ 11,070
A-1
SPECIAL REVENUE FUNDS-con't.
2601 Developer Trees
2601-436-460435-354
DEVELOPER'S -TREES
Reduce to actual $ available
$
(3,135)
2886 CD - Mise
2886-480-470210-355
Contract Services
Senior Center Grant
$
30,000
2930 Preserve America Grant
2930-480-470240-354
Contract Services
adjust carryover estimate
$
(1,374)
2945 CDBG - ED
2945-480-470242-820
Admin. Transfer
reduce carryover
$
(425)
2955 Brownfields Revolving Loan Fund
2955-480-470210-XXX
various
reduce carryover
$
(118,933)
2957 Hazmat Grant
2957-416-420410-218
Equipment - not capital adjust to actual
$
(5,249)
TOTAL SPECIAL REVENUE FUNDS
$
(279,327)
DEBT SERVICE FUNDS
2013 S & C
3613-000-490300-6xx
Debt Service actual
$
600
TOTAL DEBT SERVICE FUNDS
$
600
INTERNAL SERVICE FUNDS
6030 Information Technology
6030-403-410585-942
Servers replacement
$
15,000
6030-405-410588-940
Switches replacement
$
12,244
6030-403-410580-510
Insurance actual
$
(1,222)
6030-403-410580-218
Equipment - not capital a/p printer
$
1,754
$
27,776
6010 Central Garage
6010-410-431330-920
Buildings reduce carryover/project complete
$
(19,000)
TOTAL INTERNAL SERVICE FUNDS
$
8,776
TOTAL BUDGET ADJUSTMENTS-8/18/14
$
(260,854)
A-2
GENERAL FUND REVENUE AND SUMMARY
FUND: 1000
MILL VALUE $ 39.017 $ 39,335 $ 39,335 $ 39,522
ACTUAL
BUDGET
ACTUAL
BUDGET
FY12/13
FY13/14
FY13/14
FY14/15
GENERAL FUND MILL LEVY
132.20
PROPERTY TAXES:
311100
Real Property Taxes
4,912,081
311100
Westside Tif Distribution (designated Capital)
0
311105
PILOT payment
23,400
311200
Personal Property
167,266
312000
Penalty & Interest
16,374
131.70 131.70 134.40
4,915,000 4,921,834 5,036,907
0 0 0
23,400 23,482 23,500
165,000 290,887 88,093
25,000 10,665 10,500
SUBTOTAL $ 5,119,121 $ 5,128,400 $ 5,246,868 $ 5,159,000
LICENSES & PERMITS:
322101
Alcohol Beverage
29,812
322300
General and occupational
1,371
322500
Amusement
0
323012
Planning fees & Sign permits
18,760
323107
Excavation Permits , house moving
0
323109
Zoning & Site Plan Review Fees
11,325
323200
Parade Permits
400
323300
Animal licenses
1,805
29,812
30,121
30,000
1,300
1,376
1,300
350
0
0
20,000
22,684
20,000
500
0
0
12,000
13,855
12,000
500
700
500
1,500
1,962
1,500
SUBTOTAL $ 63,473 $ 65,962 $ 70,698 $ 65,300
INTERGOVERNMENTAL REVENUE:
335030
MV Tax Ad Valorem
1,483
335076
Gaming Machine Permits
59,801
335110
Live Card Game, keno & bingo
2,800
335230
HB124 ENTITLEMENT
2,439,307
1,500
1,071
750
60,000
60,450
60,000
2,800
5,669
3,000
2,431,207
2,431,207
2,630,289
SUBTOTAL
$ 2,503,391 $
2,495,507 $
2,498,397 $
2,694,039
FINES AND FORFEITURES:
351035 Parking fines (1/2 year FY12)
38,913
40,000
34,215
40,000
351017 Technology fees
29,565
30,000
30,543
30,000
351000 City Court Fines & fees, admin
507,203
520,000
506,983
535,000
SUBTOTAL
$ 575,681 $
590,000 $
571,741 $
605,000
con't.
i
GENERAL FUND
Revenue - Page 2
CHARGES FOR SERVICES:
341020 Administrative charges
341021 Grant Admin. (Planning, finance)
341025 City Collections/other charges
341026 League of Cities conference donations
341027 Bresnan Franchise Fees
342010 KPD -Public safety fees
342014 KPD -School Resource Officers
342016 KPD -Regional Training /testing Reimb.
343018 Parking Permits, meters, boot removal
343005 Central Garage Charges
SUBTOTAL
MISC. REVENUE
362010 Golf Course Lease
362015 Insurance Reimbursements
362020 MMIA GASB 45 reimbursement
364030 Auction & misc. collections/donations
365015 Kidsport- lease reimbursement
365018 Band shell contribution
12510 Loan repayment -employees
381060 Operating transfer 2372 -health insurance
SUBTOTAL
Relocation loan Cash
371010 INVESTMENT REVENUE:
TOTAL GENERAL REVENUE
CASH JULY I (Includes designated S)
TOTAL AVAILABLE FOR BUDGET
PROPOSED EXPENDITURES
CASH CARRYOVER (year end operating)
Designated for Capital
Designated Court Technology fees
Designated for Bandshell
Designated for Parking
Total cash available
Total General Cash Carryover Undesignated
ACTUAL
I BUDGET
ACTUAL
I
BUDGET
FY12/13
FY13/14
FY13/14
FY14/15
505,165
485,203
479,240
538,505
24,453
20,000
4,891
10,000
5,932
6,000
12,199
7,500
6,548
0
0
0
2,893
0
0
0
30,533
30,000
19,939
30,000
86,000
86,000
86,000
95,500
3,973
3,500
875
10,000
80,222
80,000
79,160
104,000
131,357
internal service fund
internal service fund
internal service fund
$ 877,076
$
710,703
$ 682,304
$ 795,505
16,762
16,500
21,565
16,500
11,616
10,000
19,989
10,000
0
3,000
3,000
0
6,290
2,500
2,096
11,000
0
4,100
0
4,100
616
500
101
500
2,430
900
1,585
0
660,239
660,000
660,000
665,000
$ 697,953
$
697,500
$ 708,336
$ 707,100
$ 4,235
$
10,010
$ 10,010
$ 5,755
10,186
15,000
7,220
10,000
$ 9,851,116
$
9,713,082
$ 9,795,574
$ 10,041,699
$ 1,613,816
$
1,928,157
$ 19928,157
$ 2,215,018
$ 11,464,932
$
11,641,239
$ 11,723,731
S 12,256,717
$ 9,536,775
$
9,710,033
$ 9,508,713
$ 10,019,465
$ 1,752,529
$
1,765,078
$ 2,026,591
$ 2,058,325
$ 101,906
$
101,906
$ 101,906
$ 101,906
$ 36,789
$
26,789
$ 49,487
$ 39,487
$ 13,391
$
13,891
$ 13,492
$ 13,992
$ 23,542
$
23,542
$ 23,542
$ 23,542
$ 1,928,157
$
1,931,206
$ 2,2159018
$ 2,237,252
17.79% 18.17% 20.69% 20.50%
GENERAL FUND APPROPRIATION SUMMARY
# FTE's approriated
FTE's
1
1.5
1.58
3.2
4.67
4
General
City
Human
Mayor
Municipal
Government
Manager
Resources
Council
City Clerk
Finance Attorney
Court
110 Salaries
$ 136,347
$ 118,076
$ 63,054
$ 98,340
$ 201,362 $
341,132
$ 221,257
114 Comptime Buyback & severance. Def. Comp.
8,500
121 Overtime & Spec. Assign PD,
500
153 Health Insurance
19,701
17,028
35,700
17,374
33,630
52,110
39,696
155 Retirement
13,733
8,820
1,928
7,423
15,058
25,600
16,430
TOTAL PERSONAL SERVICES
-
169,781
143,924
100,682
132,137
250,050
418,842
277,383
210 Supplies/office/computers/Non-capital equip 218
4,000
300
600
100
100
2,500
4,500
220 Other supplies, safety equip, ammo,
230 Supplies & FUEL; chemicals, concession sup
240 Uniforms
312 Postage
20,000
500
320 Printing, advertising, newsletter, books
4,500
500
8,000
1,500
330 Audit, filing fees
18,150
7,200
5,000
340 Electricity, natural gas
345 Telephone, web, cell, radio, security cameras
880
300
1,000
1,400
350 Prof. Services/League/911 disp./kidsport/Eagle
492,150
1,000
2,260
3,725
10,000
1,500
45,750
362 Maint. services, building, equip,radios,landscaping
6,600
360 Technology services (court)
370 Dues & Training, meetings, League meeting
10,800
3,500
14,100
2,500
6,000
4,700
6,300
380 Medical services
390 Other Purchased Services
5,750
500 Fixed Charges, Insurance, transfers
214,025
SUBTOTAL PURCHASED SERVICES/SUPPLIES
759,425
12,480
12,300
21,460
6,625
16,500
17,700
65,200
600 DEBT SERVICE
940 CAPITAL OUTLAY
DEPARTMENT TOTAL 2015
$ 759,425
$ 182,261
$ 156,224
$ 122,142
$ 138,762
$ 266,550 $
436,542
$ 342,583
2014 BUDGET (info only)
$ 827,934
$ 177,397
S 151,429
$ 112,648
$ 105,701
S 255,683 $
426,579
$ 333,361
# FTE's approriated
0.25
Public
Works
GENERAL FUND APPROPRIATION SUMMARY
1.45 43 23.3 4.25 0.75 88.95
Planning Community
City Hall Police Fire Department Development TOTAL
110 Salaries
$ 17,604
$ 64,735
$ 2,665,840
1,554,523
$ 263,106
$ 44,693
$ 5,790,069
114 Comptime Buyback & severance. Def Camp.
15,000
5,000
$ 28,500
121 Overtime & Spec. Assign PD,
123,000
51,978
$ 175,478
153 Health Insurance
3,263
15,084
507,104
275,233
54,792
7,636
$ 1,078,351
155 Retirement
1,292
4,645
335,980
205,937
19,654
3,414
$ 659,914
TOTAL PERSONAL SERVICES
22,159
84,465
3,646,924
2,092,671
337,552
55,743
$ 7,732,312
210 Supplies/office/computers/Non-capital equip 218
6,500
41,500
24,200
7,000
4,000
$ 95,300
220 Other supplies, safety equip, ammo,
6,300
49,500
17,500
$ 73,300
230 Supplies & FUEL; chemicals, concession sup
2,500
95,000
17,325
400
$ 115,225
240 Uniforms
1,500
15,000
$ 16,500
312 Postage
2,200
$ 22,700
320 Printing, advertising, newsletter, books
5,000
1,950
$ 21,450
330 Audit, filing fees
2,700
500
$ 33,550
340 Electricity, natural gas
80,000
$ 80,000
345 Telephone, web, cell, radio, security cameras
285
250
15,500
8,500
900
750
$ 29,765
350 Prof. Services/League/911 disp./kidsport/Eagle
850
25,800
21,000
7,500
1,000
2,000
$ 614,535
362 Maint. services, building, equip,radios,landscaping
47,500
41,000
16,500
$ 111,600
360 Technology services (court)
$ -
370 Dues & Training, meetings, League meeting
1,300
37,000
10,000
4,400
3,500
$ 104,100
380 Medical services
5,000
22,500
$ 27,500
390 Other Purchased Services
2,000
$ 7,750
500 Fixed Charges, Insurance, transfers
5,928
3,900
140,592
341,658
1,294
$ 707,397
SUBTOTAL PURCHASED SERVICES/SUPPLIES
17,363
165,250
453,092
482,633
17,694
12,950
2,060,672
600 DEBT SERVICE
8,277
68,002
$ 76,279
940 CAPITAL OUTLAY
118,202
32,000
$ 150,202
DEPARTMENT TOTAL 2015
$ 39,522
$ 257,992
$ 4,218,218 $
2,675,306
$ 355,246
$ 68,693
$ 10,019,465
2014 BUDGET (info only)
$ 36,819
$ 259,645
$ 4,073,422 $
2,523,184
$ 341,653
$ 84,578
$ 9,710,033
CITY OF KALISPELL
Fund Description
1000 General Fund
General Fund- On -behalf payments
Special Revenue Funds:
2185 TAX INCREMENT -AIRPORT
2188 TAX INCREMENT-WESTSIDE
2210 PARKS 1N LIEU OF
2215 PARKS & RECREATION FUND
2230 AMBULANCE
2310 OLD SCHOOL TECHNOLOGY TIF
2311 OLD SCHOOL INDUSTRIAL TIF
2372 HEALTH -PERMISSIVE LEVY
2394 BUILDING CODE ENFORCEMENT
2399 IMPACT FEE FUND
2400 LIGHT MAINTENANCE
2420 GAS TAX
2500 SPECIAL STREET/TSS
2600 URBAN FORESTRY DISTRICT
2601 DEVELOPER'S TREES
2825 MACI GRANT
2880 CD LOAN REVOLVING
2881 CD LOAN REVOLVING 42
2886 COMMUNITY DEVELOPMENT
2887 RURAL DEVELOPMENT
2888 RURAL DEVELOPMENT #2
2915 STONEGARDEN GRANT
2916 DRUG ENFORCEMENT GRANT
2919 LAW ENF. BLOCK GRANT
2927 CULTURAL ARTS GRANT
2930 PRESERVE AMERICA GRANT
2945 CDBG - ED GRANT
2955 BROWNFIELDS LOAN REVOLVING
2956 FIRE GRANTS
2957 HAZMAT GRANT
2975 TRAILS
Total Special Revenue Funds
2015 FUND POSITION
Resources
Anticipated
Proposed
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
$ 2,215,018 $ 10,041,699 S (10,019,465) $
$ 1,300,000 $ (1,300,000) $
$ 603,039
$ 465,832
$ (786,066) $
$ 3,165,679
$ 415,345
$ (2,585,404) $
$ 9,388
$ -
$ (9,388) $
$ 443,605
$ 1,493,000
$ (1,590,534) $
$ -
$ 1,015,000
$ (1,010,445) $
$ 13,209
$ 52,324
$ (54,000) $
$ -
$ 2,600
$ (2,000) $
$ 41,055
$ 736,500
$ (735,000) $
$ 427,336
$ 369,100
$ (469,577)
$ 461,151
$ 106,775
$ (490,539) $
$ 107,536
$ 237,275
$ (316,619) $
$ 436,944
$ 387,000
$ (540,750) $
$ 1,275,562
$ 2,119,700
$ (2,391,914) $
$ 89,396
$ 209,850
$ (191,369) $
$ 92,282
$ -
$ (92,282) $
$ 60,314
$ 315,686
$ (376,000) $
$ 322,997
$ 44,863
$ (351,370) $
$ 111,417
$ 27,750
$ (101,000) $
$ 260,828
$ 40,620
$ (261,933) $
$ 95,916
$ 53,017
$ (98,000) $
$ 105,059
$ 33,007
$ (60,250) $
$
$ 17,750
$ (17,750) $
S 22,206
$ 76,585
$ (97,383) $
$ 3,205
$ 191,940
$ (194,064) $
$ -
$ 22,897
$ (22,897) $
$
$ 7,251
$ (7,251) $
S
$ 101,345
$ (101,345) $
$
$ 868,590
$ (868,590) $
$
$ 19,000
$ (19,000) $
$ 11,043
$ 44,267
$ (55,310) $
$
$ 127,920
$ (127,920) $
$ 8,159,167 $ 9,601,789 $ (14,025,953) $
2,237,252
282,805
995,620
346,071
4,555
11,533
600
42,555
326,859
77,387
28,192
283,194
1,003,348
106,877
16,490
38,167
39,515
50,933
77,816
1,408
1,081
3,735,003
C-1
2015
PAGE 2 - Fund Position
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
72,855
$
225,515
$
(242,308) $
56,062
G.O. BOND, series 2012 - Refimded Pool & Fireball $
21,520
$
492,000
$
(502,863) $
10,657
NEW CITY HALL Debt Service
$
325
$
156,752
$
(156,752) $
325
SIDEWALK & CURB WARRANTS
$
619
$
9,567
$
(9,114) $
1,072
SIDS
$
76,435
$
240,712
$
(240,605) S
76,542
AIRPORT TIF DEBT SERVICE/Transfer to TIF
$
189,370
$
646,000
$
(630,333) $
205,037
WESTSIDE TIF DEBT SERVICE
$
988
$
32,000
$
(32,520) $
468
Total Debt Service fiords
$
362,112
$
1,802,546
$
(1,814,495) $
350,163
Capital Project Funds:
4290 WALK & CURB
$
$
25,000
$
(25,000) $
Total Capital Projects
$
$
25,000
$
(25,000) $
-
Enterprise Funds:
5210 WATER *
$
5,233,562
$
3,240,000
$
(4,833,976) $
4,479,584
5310 SEWER/WWTP *
$
7,022,612
$
4,618,500
$
(9,006,707) $
5,291,004
5349 STORM SEWER *
$
2,687,826
$
993,500
$
(2,023,306) $
1,943,020
5510 SOLID WASTE *
$
869,411
$
1,145,500
$
(1,571,450) $
593,461
5610 AIRPORT *
$
101,257
$
73,822
$
(165,996) $
107,001
Total Enterprise Funds
$
15,914,668
$
10,071,322
$
(17,601,435) $
12,414,070
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
199,580
$
396,863
$
(522,062) $
79,381
6010 CENTRAL GARAGE
$
4,171
$
489,970
$
(483,170) $
10,971
Total Internal Service Funds
$
203,751
$
886,833
$
(1,005,232) $
90,352
TOTAL CITY BUDGET
$
26,854,716
$
33,729,189
$
(45,791,580) $
18,826,840
* cash adjusted +$4,034,517 for non -cash
line items (depreciation)
Component Units
2700 BUSINESS IMPROVEMENT DISTRICT
$
77,818
$
92,950
$
(169,036) $
1,732
7855 TOURISM BID (pass thru fund)
$
-
$
550,000
$
(550,000) $
-
Total with
Component units
$
(46,510,616)
C-2
Mill levy calculation - Dept. of Revenue values
for FY2016
DETERMINATION OF TAX REVENUE AND MILL LEVY LIMITATIONS
UNDER HOUSE BILL 124
Ad valorem tax revenue authorized to be assessed 2013-2014
Add: FISCAL YEAR 2014 INFLATION ADJUSMENT @ 01.03% Section 94 (1)(a)
63,089
Less: FY16 SB96 Reimbursement through Entitlement Share
Property Tax Revenue Assessed
Taxable value per mill
Less: Newly taxable property per mill value,
Taxable value per mill (enter as negative)
Adjusted Taxable value per mill
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
(766)
0
766
6,125,136 1
63,089
(109,583)
6,078,642
39,522
It .-I
38,756
156.8
38,756
766
39,522
156.8
6.198.784
6,078,642
120,142
6,198,784
IM
Mill Levy - 5 year Comparison
FY2011 FY2012
FY2013
FY2014
FY2015
GENERAL FUND
119.10 123.48
132.20
131.70
134.40
PARKS -designated mills
22.40 22.40
22.40
22.40
22.40
141.50 145.88
154.60
154.10
156.80
'Permissive levies:
G. O. BOND, series 2012 refunding bonds
14.2 13.5
12.5
12.5
12.50
TOTAL CITY LEVY
155.70 159.38
167.10
166.60
169.30
Health Ins. levy -premium increases
13.04 14.95
16.90
16.80
16.80
Parks health
1.60 1.60
1.60
1.70
1.70
TOTAL CITY LEVY w/PERMISSIVE
170.34 175.93
185.60
185.10
187.80
"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
5.81 5.75
5.75
5.74
5.74
(Administered by the County)
Business Improvement District Levy
(plus square footage assessment at .015 sq. ft.)
37.5 37.5
37.5
37.5
37.5
D-3
MONTANA
Form AB-72T
Rev. 3-12
2014 Certified Taxable Valuation Information
(15-10-202, MCA)
Flathead County
CITY OF KALISPELL
1. 2014 Total Market Value*...................................................................................................... $ 1,587,574,165
2. 2014 Total Taxable Value....................................................................................................... $ 41,761,366
3. 2014 Taxable Value of Newly Taxable Property................................................................. $ 766,369
4. 2014 Taxable Value less Incremental Taxable Value** ..................................................... $ 39,521,550
5. 2014 Taxable Value of Net and Gross Proceeds***
(Class 1 and Class 2).......................................................................................... $ -
6. TIF districts
Tax Increment Current Taxable Base Taxable Incremental
District Name Value Value Value
Kalispell B
1,339,930
453,612
886,318
Kalispell C
9,151,936
7,932,918
1,219,018
Kalispell H
22,883
126
22,757
Kalispell G
112,113
390
111,723
Total Incremental Value $ 2,239,816
Preparer Holly Dale Date 7/24/2014
*Market value does not include class 1 and class 2 value
**This value is the taxing jurisdiction's taxable value less total incremental value of all tax increment
financing districts.
***The taxable value of class 1 and class 2 is included in the taxable value totals.
For Information Purposes Only
2014 taxable value of centrally assessed property having a market value of $1 million or more, which has
transferred to a different ownership in compliance with 15-10-202(2), MCA.
1. Value Included in "newly taxable" property
II. Total value exclusive of "newly taxable" property
W