21. Adopt 1996-97 Preliminary BudgetI e Cl101, KJ lvll
Incorporated 1892
Telephone (406) 758-7700
FAX (406) 758-7758
Post Office Box 1997
Kalispell, Montana
Zip 59903-1997
June 14, 1996
TO: Al Thelen
Interim City Manager
From: Amy Robertson i�—
Finance Director
RE: 1997 PRELIMINARY BUDGET
Attached are recap sheets for the General Fund expenditures with the adjustments which
Council has made indicated on the side. Additionally there are adjustments which we
have made which the Council has not seen yet. These include $8,000 for moving
expenses in the General Gov't budget under recruitment, adjustments to personal
services of $5,837 for the City Manager budget reflecting the contract and an additional
$7,000 for the interim manager under contract services in the manager's budget. We
have also added to the City Hall budget $1,000 for a new chair for the City manager and
if funds are available, a chair for the Clerk of Council for Council chambers. Due to the
anticipated change in federal minimum wage we have increased the recreation budget
$1,000 to pay only those employees making less than $4.75 per hour for the fiscal year.
Additionally, I've include $10,000 for interest expense to borrow for cash flow purposes
due to lower reserves and the anticipated lawsuit involving the appraisal system. As we
learn more about the lawsuit we will revise this number.
On the revenue side, I've updated the revenue with our most current numbers and
estimated revenue through the end of June. For FY97 I have increased the court
revenue as a result of retaining the police positions. I have also included $20,000 in
court fees as new revenue. Building permits actual revenues have come up $15,000,
plan reading has dropped $5,000. Corporation tax is down $15,000. Actual interest
earnings for FY96 are up but with lower reserves I've left the revenue projection the
same for next year. Withholding of tax receipts by the County could affect the interest
income also. I have not received any golf course revenue but have left it in there.
Urban Forestry Grant money was cut by the federal government. Our last quarter
gaming check has not been received yet. Tax revenue projected for budget purposes is
the amount billed and is not reflective of actual collections or protested taxes. I have
increased the mill levy for the General Fund to reflect the funds needed to balance the
budget and maintain a 15% reserve. The mill increase is 12.47 mills. The effect of
changing the distribution of taxes caused by the mill increase will be to lower motor
vehicle 2%, corporation tax and personal property tax proportions to the other special
revenue and debt service funds. They may need attention as well.
Douglas Rauthe
Mayor
Al Thelen
Interim City Manager
City Council
Members:
Gary W. Nystul
Ward I
Cliff Collins
Ward I
Norbert F. Donahue
Ward 11
Dale Haarr
Ward II
Jim Atkinson
Ward III
Lauren Granmo
Ward III
Pamela B. Kennedy
Ward IV
M. Duane Larson
Ward IV
GENERAL FUND
DETAIL OF ESTIMATED REVENUE/CASH AVAILABLE
59.94 mills
55 .2 trills
1996 BUDGET
1996 ESTIMATED
1997 BUDGET
PROPERTY TAXES:
Real Property
$1,060,000
S1,111,500
$1,033,365
Personal Property
$80,000
$93,000
$83,000
Penalty & Interest
$5,000
$5,500
$5,000
Light Vehicle Tax-2%
$95,500
$105,000
$90,000
Local option tax
$34,500
$0
$0
SUBTOTAL
$1,275,000
$1,315,000
$1,211,365
LICENSES AND PERMITS MV:
Flat fees
$6,500
$6,121
S6,000
Plate fees
$53,000
$52,016
$53,000
Title fees
$3,500
$3,071
$3,100
SUBTOTAL
$63,000
$61,208
y
$62,100
BUSINESS LICENSES:
Alcohol Beverage
$18,525
$18,525
$18,525
General and occupational
$2,800
$3,200
S3,200
Amusement
$250
$250
S250
Building permits
$200,000
$175,000
$165,000
Plumbing permits
$26,500
$23,000
$26,500
Mechanical permits
$27,600
$26,000
$27,600
Excavation permits
$235
S240
$250
House Moving permits
$677
$100
$100
Plan Review
$73,000
$55,522
$55,500
Sign permit fees
$1,000
$1,651
S1,500
Animal licenses
$866
$935
$1,000
Bike licenses
__$11
$10
$10
SUBTOTAL
$351,464�Y
_ _ $304,433
~� $299,435
INTERGOVERNMENTAL REVENUE:
Urban Forestry Grant
$3,180
$0
$0
Dept transportation
$0
$15,135
$0
Hwy Traffic Safety Grant
$4,737
$21,900
$0
Independent Living Grant
$0
S572
$0
STATE SHARED REVENUE
DUI task force reimbursement
$11,180
$11,280
$11,180
Personal Property Reimbursement
$20,000
$23,354
$23,382
Corporation Tax
$95,000
$64,548
$65,000
Video Machine apport.
$850,000
$975,000
$986,575
Gaming Machine Permits
$37,725
$39,200
$39,200
Liquor Tax Apportionment
$83,000
$86,016
$86,016
Wine Tax Apportionment
$1,750
$2,200
S2,200
Beer Apportionment
$28,000
$34,000
$34,000
M.V. Ad Valorem Tax
$20,000
$18,000
$18,000
Live Card Game Permit
_ $2,500
$2,350
S2,500
SUBTOTAL
$1,157,072-
$1,293,555
_
$1,268,053
GENERAL FUND
DETAIL OF ESTIMATED REVENUE/CASH AVAILABLE
1996 BUDGET
1996 ACTUAL
1997 BUDGET
CHARGES FOR SERVICES:
Sale of Maps, etc.
$900
$300
S300
Administrative chg.
$420,586
$421,768
$440,127
Board of Adjustment
$2,200
$2,450
$2,200
Police services
$9,000
$10,500
$10,500
Central Garage
$140,000
$140,000
$140,000
Public works charges
$15,000
$1,707
$2,000
Engineering fees
$12,000
$16,051
S5,000
Developers payments -Parks
$8,353
$2,393
$0
Pool
$75,000
$75,000
$75,000
Parks usage fee
$3,500
$4,285
S4,500
Pick-nic in the park
$4,000
$4,000
S5,286
Recreation fees
$15,000
$11,333
$11,029
Basketball
$13,050
$10,693
$11,500
Ice Skating
$600
$529
S500
Tennis
$4,500
$5,000
S7,000
Day Camp/Outdoor Programs
$30,000
$30,000
$371593
Scholarships/United Way
$1,200
e._ $1,200
S1,200
SUBTOTAL
$754,889
$737,209
$753,735
FINES AND FORFEITURES:
City Court fees
$20,000
City Court Fines
$400,000
$345,000
$335,000
SUBTOTAL
$400,000
$345,000
$355,000
MISC. REVENUE
Golf Course
$5,500
$5,500
$5,500
Auction proceeds
$5,000
$0
S2,500
Dare Donations
$267
$100
$0
Donation -Dog food
$1,000
$0
$0
Mall Joint Venture Income
$0
$0
$19,968
Data loan repayment
$9,555
$9,555
$8,980
Other Misc.
$0
$2,04_3
SUBTOTAL
$21,322- --
$17,198---
_$2,000
$38,948
INVESTMENT REVENUE:
$100,000
$123,000
$100,000
TOTAL GENERAL REVENUE
$4,122,747
$4,196,603
$4,088,636
CASH AVAILABLE JULY 1ST
$1,222,330
$1,222,330
$878,933
TOTAL AVAILABLE FOR BUDGET
$5,345,077
$5,418,933
$4,96-,569
RECOMMENDED EXPENDITURES
$4,569,920
$4,540,000
$4,318,818
CASH CARRY OVER
$775,157
$878,933
$648,751
(ENDING RESERVE)
18.% reserve
15 % reserve
6/14/96
PROGRAM OF SERVICES
EXPENDITURE DETAIL SUMMARY
GENERALFUND
1996
1996
1997
BUDGET
ACTUAL
BUDGET
GENERAL GOVERNMENT
M & O
$113,883
$116,901
Interest Expense
$0
$0
Operating Transfer
$35,727
$0
Subtotal
$149,610
$0
$116,901
CITY MANAGER
Personal Services
$94,945
$89,756
M & O
$8,200
$9,450
Subtotal
$103,145
$0
$99,206
CITY COUNCIL
Personal Services
$77,498
$78,520
M & O
$19,350
$19,975
Subtotal
$96,848
$0
$98,495
FINANCE
Personal Services
$125,579
$126,728
M & O
S7,950
$7,550
Subtotal
$133,529
$0
$134,278
CITY ATTORNEY
Personal Services
$112,004
$94,335
M & O
$I1,800
$11,400
Subtotal
S123,804
$0
$105,735
CITY COURT
Personal Services
$71,062
$71,831
M & O
$27,102
$27,750
Capital Outlay
$0
$0
$0
Subtotal
$98,164
$0
$99,581
PUBLIC WORKS
Personal Services
$121,759
$92,195
M & O
$12,600
$8,100
Capital Outlay
$0
$0
Subtotal
$134,359
$0
$100,295
TRAFFIC SIGNALS & SIGNS
Personal Services
$58,529
$59,725
M & O
$32,750
$28,800
Capital Outlay
$3,000
$0
$2,245
Subtotal
$94,279
$0
$90,770
CENTRAL GARAGE
Personal Services
$81,863
$85,005
M & O
$178,850
$177,310
Capital Outlay
S8,000
$0
$3,100
Subtotal
$268,713
$0
$265,455
$8,000 moving exp
$10,000 Interest exp.
$5,837 mgr. contract
$7,000 interim mgr.
$7,500 mun. court
$2,778 recording equip
$1,000 o.t.
$1,000 o.t.
S1,000 o.t.
$38,800 parts, tires, tank removal
$3,000 freon & repairs
CITY OF KALISPELL
PROGRAM OF SERVICES
EXPENDITURE DETAIL SUMMARY - con't.
GENERALFUND
BUDGET ACTUAL BUDGET
OUTDOOR RECREATION
Personal Services $25,968 $27,183
M & O $12,267 $11,750
Capital Outlay $0 $0
Subtotal $38,235 $0 $38,933
BASKETBALL
Personal Services
M&O
Capital Outlay
POOL
Personal Services
M&O
Capital Outlay
$500
$1,640
$12,550
$9,860
$0
$0 $0
Subtotal $13,050
$0 $11,500
$67,074
$38,638
$0
Subtotal $105,712
TOTAL GENERAL FUND _S4.569.920
GENERAL FUND PRELIMINARY REVISIONS
GENERAL FUND TOTAL AS REVISED
TOTAL SPECIAL REVENUE FUNDS
TOTAL DEBT SERVICE FUNDS
TOTAL CAPITAL PROJECT FUNDS
TOTAL ENTERPRISE FUNDS
TOTAL INTERNAL SERVICE FUNDS
GRAND TOTAL PRELIMINARY BUDGET
$0
$0
$67,059
$20,288
$0
$87,347
$296,055
4 182—
$20,737,827
$150,114
$50,000
$5,263,849
$96,555
$ 0_AU�W
$29�6 = total added back
CITY OF KALISPELL