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H05. Resolution 5769 - Annual AppropriationsCity of Kalispell Post Office Box 1997 - Kalispell, Montana 59903-1997 .- !' Telephone (406) 758-7000 Fax - (406) 758-7758 MOIY REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: 2017 Final Budget Appropriation MEETING DATE: August 15, 2016 BACKGROUND: On July 5, 2016, a public hearing was held on the fiscal year 2017 budget. Following the public hearing several changes were made to the Preliminary Budget as outlined in the attached Final Numbers Memo and spreadsheets. The major additions include: • The addition of a School Resource Police Officer at a total first year cost of $79,870 that will be partially funded by School District #5; • $218,280 to purchase and upgrade the U.S. Forest Service building and property on Airport Road; • $400,000 Brownfields Assessment Grant; • $30,000 for police body cameras; and • $25,534 to resurface and paint parking lots at the Kidsports complex. The major reductions are: • more than $140,000 less than budgeted for liability insurance due to a rebate of prior year's premiums; • a reduction in the transfer from the Airport TIF Bond debt service fund to the Airport TIF special revenue fund of $150,000 due to a decrease in the increment of the District; and • adjustment of project carryover expenses in the enterprise funds of over $350,000. Overall, the final budget amount of $68,141,099 is $185,587 more than the Preliminary Budget of $67,955,512. RECOMMENDATION: It is recommended that the City Council approve Resolution 5769, adopting the final budget appropriations for fiscal year 2017. FISCAL EFFECTS: $68,141,099 in final budget appropriations. ATTACHMENTS: Resolution 5769, Final Budget Appropriations Final Numbers memorandum RESOLUTION NO.5769 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 2016-2017 BUDGET ADOPTED BY THE CITY COUNCIL. SECTION I. That the annual appropriations of the City of Kalispell, Montana, and the same are hereby fixed as follows: GENERAL FUND 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 Operating Rural Development Loan Revolving Fund Rural Development Loan Revolving Fund #2 Homeland Security Stonegarden Grant Drug Enforcement Grant CHRP Grant Law Enforcement Block Grant Brownfields Assessment Grant Brownfields Loan Revolving Fund Tiger Grant Kidsports Grant Fire Grants Fund Hazmat Grant APPROVED APPROPRIATIONS $ 10,880,178 1,360,000 1,785,608 4,095,681 1,417 1,811,306 1,286,239 57,500 15,000 640,151 992,000 706,901 366,365 509,674 4,198,903 321,598 99,002 433,202 152,000 150,000 342,517 172,075 120,025 95,070 99,976 191,750 89,500 400,000 588,907 10,000,000 2,152,726 230,200 61,078 DEBT SERVICE FUNDS: G. O. Bond — 2012 Refunding 506,838 City Hall Debt Service 86,748 Sidewalk & Curb Debt Service 9,670 SID Debt Service 451,308 Airport TIF Debt Service 528,483 Westside TIF Debt Service 32,280 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 Fire Pumper 500,000 ENTERPRISE FUNDS: Water Fund 6,739,283 Sewer/WWTP Fund 9,958,269 Storm Sewer 2,312,303 Solid Waste 1,246,620 Airport Enterprise Fund 166,065 INTERNAL SERVICE FUNDS: Information Technology 667,862 Central Garage 503,820 TOTAL ALL FUNDS 68.141099 SECTION II. 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 III. 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 15TH DAY OF AUGUST, 2016. ATTEST: Aimee Brunckhorst, CMC City Clerk Mark Johnson Mayor I �+r,7t�a , `� City of Kalispell e Post Office Box 1997 - Kalispell, Montana 59903-1997 v _ Telephone (406) 758-7000 Fax - (406) 758-7758 MONTANA REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: FY 2017 Budget -Final Numbers Memorandum MEETING DATE: August 15, 2016 The City Council approved the Preliminary Budget on June 20th. A public hearing was held on July 5`h, 2016. Since that time the budgets have been reworked to reflect the actual costs for fiscal year 2016 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 $122,525. The general government budget was decreased to reflect the actual cost to the general fund of insurance and the addition of cost associated with shredding documents. Other changes to the general fund included the reclassification of an Administrative Assistant position in the police department to a Records Clerk position, increases to cover the cost of a School Resource Officer, police body cameras, a K9 unit, and the acquisition of the U.S. Forest Service building and property on Airport Road. Additions and reductions to the preliminary budget are itemized on the 2 page spreadsheet. The largest reduction is $150,000 in the Airport Tax Increment Fund (TIF) Bond debt service fund. Staff based the preliminary budget on anticipated property taxes of $650,000. However, when the City received the 2016 certified taxable values from the Montana Department of Revenue, due to revaluation and other circumstances beyond the City's control, the current taxable value of the TIF district is about 25% less than 2015. The largest increase is a $400,000 Brownfields Assessment Grant from the Environmental Protection Agency to be used for environmental assessments. 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 2016 revenue and the ending cash carryover balance for 2016 (balanced with the City's General Ledger). The estimates for tax collections for FY 17 are again more conservative than the mill value times the number of mills — actual collections are often quite different. The bottom of Revenue page two reflects that our cash carryover has increased to 19.3% at yearend. General fund actual expenditures were more than $300,000 under budget. The FY2017 budget expenditures are higher than the FY2016 budget mainly due to the increases in police department expenditures. The FY2017 yearend cash carryover is budgeted to increase slightly. 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 2017 is $38,018, a small increase 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 $37,070 (see D-2). The adjusted mill value we had last year was $35,732. 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 179.70 mills (the mill value changes daily so this is a number that may not relate to what the County Treasurer bills or we collect). The 5.50 mills authorized, but not budgeted to be levied, can be levied in the future if needed. D-3 is a 5 year history of the levy. The permissive health insurance levy was increased by 3.0 mills, from 23 mills to 26. This levy is determined by calculating the difference in contributions to health insurance made by the City in the base year (2000) and the contributions that will be made in the year of the levy. This difference is divided by the mill value to arrive at the allowed levy (see D-4 and D-5). The levy for the G.O. Bonds is the same as fiscal year 2016 at 12.5. The Airport TIF district incremental value decreased by about 22%. This is the 3rd consecutive year the Airport TIF district incremental value has decreased. The Westside TIF incremental value increased by more than 25%, helping to offset the significant decrease of the prior year valuation. The incremental values of the Old School Station TIF districts did not change significantly. BUDGET FY2017 - CHANGES TO PRELIMINARY NUMBERS General Fund FY2017 Additions Preliminary Budget Corrections/deletions Changes andquestions: carryover items ORIGI\A1 PRELIM BI 1)(111a' S 12,117,653 GENERAL GOVERNMENT 1000-400-510310-513 Liability Insurance to actual $ (68,075) 1000-400-510330-517 Property Insurance to actual $ (35) 1000-400-410560-354 Cont. Services - doc shredding new request $ 500 $ (67,610) PUBLIC WORKS 1000-410-430100-521 Central Garage Transfer increase to actual $ 309 FIRE 1000-416-420400-521 Central Garage Transfer increase to actual $ 3,920 1000-416-420400-922 USFS Property Acquisition new expense $ 27,482 $ 31,402 POLICE DEPT. 1000-413-420140-218 Equipment - noncapital Body cameras $ 30,000 1000-413-420140-229 Other supplies K9 supplies $ 6,500 1000413-420140-521 Central Garage Transfer increase to actual $ 6,579 1000-413-420140-922 USFS Property Acquisition new expense $ 27,482 1000-413-420140-944 Vehicles carryover $ 7,878 1000-413-420144-lxx Salaries/Benefits New Resource Officer $ 79,870 $ 158,309 PLANNING DEPT. 1000-420-41 1020-521 Central Garage Transfer increase to actual $ 115 Total General Fund changes: $ 122,525 FINAL BUDGET - GENERAL FUND $ 12,240,178 SPECIAL REVENUE FUNDS 2215 Parks 2215-436-460430-521 Central Garage Transfer increase to actual $ 3,914 2215-436-460440-355 Contract Services new project-resurface/paint kidsports parking $ 25,534 $ 29,448 2230 Ambulance 2230-440-420730-521 Central Garage Transfer increase to actual $ 1,449 2230-440-420730-510 Property and Liability Insuran( decrease to actual $ (1,386) $ 63 2394 Building 2394-420-420530-521 Central Garage Transfer increase to actual $ 130 2394-420-420530-510 Property and Liability Insuranc decrease to actual $ (2,415) $ (2,285) 2420 Gas Tax 2420-421-430234-956 Sidewalk Replacement Correct carryover $ 6,485 2420-421-430234-957 Alley Paving Correct carryover $ 6,627 $ 13,112 A-1 2500 Special Street 2500-421-430240-521 Central Garage Transfer increase to actual $ 15,993 2500-421-430240-510 Property and Liability Insurane decrease to actual $ (6,922) 2500-421-430240-922 USFS Property Acquisition new expense $ 54,964 2500-421-430244-354 Pavement Maint. Correct carryover $ 31,988 2500-421-430245-940 Repl. Machinery & Equip Correct carryover $ 2,044 2500-421-430264-521 Central Garage Transfer increase to actual $ 708 2500-421-430264-510 Property and Liability lnsuran( decrease to actual $ (896) 2500-421-430264-940 TSS Machinery & Equip decrease - purchased FY16 $ (57,500) $ 40,379 2600 Forestry 2600-436-460433-521 Central Garage Transfer increase to actual $ 657 2600436-460433-357 Forestry Grant carryover $ 3,880 2600-436-460433-510 Property and Liability Insurane decrease to actual $ (872) $ 3,665 2953 Brownfields Assessment Grant 2953-480-47021x-354 Contract Services new grant $ 400,000 2956 Fire Grants 2956-416-420400-218 Equipment (non -capital) new donation $ 2,200 TOTAL SPECIAL REVENUE FUNDS $ 486,582 DEBT SERVICE FUNDS 3185 Airport TIF Bond 3185-000-490700-820 Transfer to Airport TIF correct for revenue decrease $ (150,000) 2007 S & C 3607-000-490300-820 Debt Service Close out fund $ 400 TOTAL DEBT SERVICE FUNDS $ (149,600) ENTERPRISE FUNDS 5210 Water 5210-447-430550-521 Central Garage Transfer increase to actual $ 2,129 5210-447-430550-958 2nd Ave E. Main Repl. correct carryover $ (62,853) 5210-447-430550-922 USFS Property Acquisition new expense $ 32,978 5210-447-430550-510 Property and Liability Insuran( decrease to actual $ (9,532) $ (37,278) 5310 Sewer 5310-454-430630-521 Central Garage Transfer increase to actual $ 820 5310-454-430630-510 Property and Liability lnsuranc decrease to actual $ (39,209) 5310-455-430640-521 Central Garage Transfer increase to actual $ 1,179 5310-455-430640-510 Property and Liability Insurane decrease to actual $ (10,015) 5310-454-430630-922 USFS Property Acquisition new expense $ 32,978 5310-454-430630-961 2nd Alley WN correct carryover $ (140,554) 5310-454-430635-961 2nd Alley WN correct carryover $ (72,395) 5310-454-430635-957 West Side Interceptor correct carryover $ (86,505) 5310-455430645-936 Digester Sludge Line Repl. correct carryover $ (1,322) $ (315,023) ON 5349 Storm Sewer 5349-453-430246-521 Central Garage Transfer increase to actual 5510 Solid Waste 5510-460-430840-521 Central Garage Transfer increase to actual 5510-460-430840-510 Property and Liability Insurani decrease to actual 5510-460-430840-922 USFS Property Acquisition new expense TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 6030 Information Technology 6030-403-410580-940 Network Equipment carryover funds from fiscal 16 TOTAL INTERNAL SERVICE FUNDS TOTAL BUDGET AD3USTMENTS-8/15/16 $ 820 $ 6,791 $ (4,201) $ 43,971 $ 46,561 $ (304,920) $ 31,000 $ 31,000 A-3 GENERAL FUND REVENUE AND SUMMARY FUND: 1000 MILL VALUE $ 39,522 $ 37,953 $ 37,953 $ 38.018 ACTUAL I BUDGET I ACTUAL I BUDGET FV14/15 FV15/16 FY15/16 FY16/17 GENERAL FUND MILL LEVY 134.40 PROPERTY TAXES: 311 100 Real Property Taxes 5,579,079 311105 PILOT payment 24,090 311200 Personal Property 113,117 312000 Penalty & Interest 18,309 147.70 147.70 148.20 5,418,805 5,381,624 5,490,000 24,090 16,676 17,000 112,000 119,224 120,000 10,000 8,691 8,000 SUBTOTAL $ 5,734,595 $ 5,564,895 $ 5,526,215 $ 5,635,000 LICENSES & PERMITS: 322101 Alcohol Beverage 26,831 322300 General and occupational 1,465 323012 Planning fees & Sign permits 38,050 323109 Zoning & Site Plan Review Fees 12,414 323200 Parade Permits 1,600 323300 Animal licenses 1,937 30,000 31,353 30,000 1,350 1,947 1,700 38,000 32,099 30,000 13,000 14,518 14,000 1,000 1,600 1,000 2,000 446 0 SUBTOTAL $ 82,297 $ 85,350 $ 81,963 $ 76,700 INTERGOVERNMENTAL REVENUE: 335030 MV Tax Ad Valorem 1,153 1,000 1,173 2,000 335076 Gaming Machine Permits 57,350 60,000 61,925 60,000 335110 Live Card Game, keno & bingo 2,650 3,000 1,150 2,000 335230 1113124 ENTITLEMENT 2,723,748 2,765,228 2,762,555 2,773,829 SUBTOTAL $ 2,784,901 $ 2,829,228 $ 2,826,803 $ 2,837,829 CHARGES FOR SERVICES: 341020 Administrative charges 529,179 341021 Grant Admin. (Planning, finance) 6,586 341025 City Collections/other charges 6,644 342010 KPD -Public safety fees 24,635 342014 KPD -School Resource Officers 95,500 342016 KPD -Regional Training /testing Reimb. 12,915 343018 Parking Permits, meters, boot removal 93,155 542,726 565,751 574,367 10,000 8,901 5,000 8,000 5,066 5,000 25.000 25,024 25,000 97,410 97,410 149,037 10,000 2,417 10,000 95,000 96,147 95,000 SUBTOTAL $ 768,614 $ 788,136 $ 800,716 $ 863,404 con't. B-1 GENERAL FUND Revenue - Page 2 FINES AND FORFEITURES: 351035 Parking fines 351017 Technology fees 351000 City Court Fines & fees, admin SUBTOTAL MISC. REVENUE 362015 Insurance Reimbursements 362020 MMIA GASB 45 reimbursement 364030 Auction & misc. collections/donations 365018 Band shell contribution 381060 Operating transfer 2372 -health insurance SUBTOTAL INVESTMENT REVENUE: 373030 Interest on Old School SID loan - 1.25% 371010 Interest Earnings TOTAL GENERAL REVENUE CASH JULY 1 (Includes designated $) OTHER CASH (Deductions)/Additions 12510 Loan repayment -employees 13360 Loan to Comm. Dev. (Old School Station) Relocation loan Cash TOTAL AVAILABLE FOR BUDGET EXPENDITURES CASH CARRYOVER (year end operating) Designated for Capital Designated Court Technology fees Designated for Bandshell Designated for Parking Total cash available ACTUAL BUDGET I I ACTUAL I BUDGET FY14/15 FY15116 FY15/16 FY16/17 34,871 35,000 36,473 35,000 28,942 30,000 22,966 30,000 474,420 500,000 435,908 500,000 $ 538,233 $ 565,000 $ 495,347 $ 565,000 24,714 20,000 4,726 20,000 0 3,000 3,000 0 14,444 5,000 2,377 7,500 350 250 0 0 665,000 850,000 850,000 901,000 $ 704,508 $ 878,250 $ 860,103 $ 928,500 $ - $ 16,250 $ 16,250 $ 16,250 $ 12,779 $ 7,000 $ 14,523 $ 15,000 $ 10,625,927 $ 10,734,109 $ 10,621,920 $ 10,937,683 $ 2,215,018 S 1,787,753 $ 1,779,221 $ 2,259,981 $ 1,225 $ - $ $ $ (1,300,000) $ $ - $ $ 5,755 $ - $ - $ - $ 11,547,925 $ 12,521,862 $ 12,401,141 $ 13,197,664 $ 9,751,640 $ 10,446,863 $ 10,141,160 $ 10,880,178 $ 1,564,530 $ 1,870,058 $ 2,048,216 $ 1,930,685 $ 101,906 $ 101,906 $ 101,906 $ 286,942 $ 75,401 $ 65,401 $ 75,401 $ 65,401 $ 13,842 $ 14,092 $ 10,916 $ 10,916 $ 23,542 $ 23,542 $ 23,542 $ 23,542 $ 1,779,221 $ 2,074,999 $ 2,259,981 $ 2,317,486 Total General Cash Carryover Undesignated 14.7% 17.4% 19.3% 17.7% B-2 # FTE's appropriated GENERAL FUND APPROPRIATION SUMMARY FTE's 1 1.5 1.33 3.2 General City Human Mayor Government Manager Resources Council City Clerk Finance 4.67 Attorney 4 Municipal Court 110 Salaries $ 137,795 $ 123,814 $ 63,107 $ 88,953 $ 210,200 $ 364,724 $ 226,938 114 Comptime Buyback & severance. Def. Comp. 121 Overtime & Spec. Assign PD, 250 153 Health insurance 22,706 19,565 57,698 20,261 38,445 52,592 51,568 155 Retirement 14,569 9,466 2,445 6,832 16,121 29,906 17,373 TOTAL PERSONAL SERVICES - 175,070 152,845 123,250 116,296 264,766 447,222 295,879 210 Supplies/office/computers/Non-capital equip 218 4,000 1,500 600 100 200 300 2,500 4,500 220 Other supplies, safety equip, ammo, 230 Supplies & FUEL; chemicals, concession sup 240 Uniforms 312 Postage 16.000 400 320 Printing, advertising, newsletter, books 4,500 250 8,000 1,500 330 Audit, filing fees 21,185 8,000 5,760 700 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 1,080 480 1,000 1,400 350 Prof Services/L.eague/911 disp./kidsportfEagle 499,425 1,000 4,500 4,000 7,500 5,000 5,750 362 Maint. services, building, equip,radios,landscaping 6,600 360 Technology services (court) 40,000 370 Dues & Training, meetings, League meeting 11,700 6,000 14,000 3,200 6,500 7,000 6,300 380 Medical services 390 Other Purchased Services 7,500 500 Fixed Charges, Insurance, transfers 191,890 SUBTOTAL PURCHASED SERVICES/SUPPLIES 743,600 14,680 15,600 24,360 8,580 14,550 23,500 66,950 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2017 $ 743,600 $ 189,750 $ 168,445 $ 147,610 $ 124,876 $ 279,316 $ 470,722 $ 362,829 2016 BUDGET (info only) $ 817,549 $ 196,111 $ 162,534 $ 132,677 $ 120,694 $ 286,451 $ 450,658 $ 351,404 RN GENERAL FUND APPROPRIATION SUMMARY # FTE's appropriated 0.25 1.45 44.75 23.3 4.05 1 90.50 Public Planning Community Works Facilities Police Fire Department Development TOTAL 110 Salaries S 17,333 $ 67,873 $ 2,929,297 1,643,610 $ 274,862 $ 61,676 $ 6,210,182 114 Comptime Buyback & severance. Def. Comp. - 37,850 17,500 $ 55,350 121 Overtime & Spec. Assign PD, 128,000 40,000 $ 168,250 153 Health Insurance 3,278 15,847 598,809 320,527 59,495 8,243 $ 1,269,034 155 Retirement 1,300 4,980 368,672 216,347 21,071 4,704 $ 713,786 TOTAL PERSONAL SERVICES 21,911 88,700 4,062,628 2,237,984 355,428 74,623 S 8,416,602 210 Supplies/office/computers/Non-capital equip 218 7,500 61,500 23,500 5,000 2,000 $ 113,200 220 Other supplies, safety equip, ammo, 6,800 60,000 20,000 $ 86,800 230 Supplies & FUEL; chemicals, concession sup 2,500 100,250 17,325 400 $ 120,475 240 Uniforms 1,500 15,000 $ 16,500 312 Postage 500 $ 16,900 320 Printing, advertising, newsletter, books 5,500 1,200 $ 20,950 330 Audit, filing fees 2,000 500 $ 38,145 340 Electricity, natural gas 87,500 $ 87500 345 Telephone, web, cell, radio, security cameras 300 250 15,500 6,000 750 750 $ 27,510 350 Prof. Services/League/911 disp./kidsport/Eagle 1,850 55,800 16,500 12,000 1,000 1,500 $ 615,825 362 Maint. services, building, equip,radios,landscaping 33,000 73,500 18,000 $ 131,100 360 Technology services (court) $ 40,000 370 Dues & Training, meetings, League meeting 2,500 40,000 10,000 5,500 6,000 $ 118,700 380 Medical services 4,500 25,875 $ 30,375 390 Other Purchased Services 2,500 $ 10,000 500 Fixed Charges, Insurance, transfers 3,459 3,500 301,218 212,392 1,295 $ 713,754 SUBTOTAL PURCHASED SERVICES/SUPPLIES 18,109 188,350 680,968 361,292 15,945 11,250 2,187,734 600 DEBT SERVICE 40,000 $ 40,000 940 CAPITAL OUTLAY 30,000 143,360 62,482 $ 235,842 DEPARTMENT TOTAL 2017 $ 40,020 $ 307,050 $ 4,886,956 $ 2,701,758 $ 371,373 S 85,873 $ 10,880,178 2016 BUDGET (info only) $ 40,638 $ 279,179 $ 4,452,984 $ 2,735,865 $ 357,954 $ 62,165 $ 10,446,863 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 IN 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 2918 CHRP GRANT 2919 LAW ENF. BLOCK GRANT 2953 BROWNFIELDS ASSESSMENT GRANT 2955 BROWNFIELDS LOAN REVOLVING 2991 TIGER GRANT 2994 KIDSPORTS GRANT 2956 FIRE GRANTS 2957 HAZMAT GRANT Total Special Revenue Funds 2017 FUND POSITION Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 2,259,981 $ 10,937,683 $ (10,880,178) $ 2,317,486 $ 1,360,000 $ (1,360,000) $ - $ 1,413,808 $ 401,671 $ (1,785,608) $ 29,871 $ 3,947,478 $ 561,628 $ (4,095,681) $ 413,425 $ 1,402 $ 15 $ (1,417) $ - $ 673,276 $ 1,768,800 $ (1,811,306) $ 630,770 $ 224,019 $ 1,151,000 $ (1,286,239) $ 88,780 $ 9,730 $ 65,156 $ (57,500) $ 17,386 $ 12,427 $ 9,100 $ (15,000) $ 6,527 $ 53,147 $ 993,025 $ (992,000) $ 54,172 $ 725,204 $ 534,500 $ (706,901) $ 552,803 $ 583,533 $ 149,400 $ (640,151) $ 92,782 $ 175,658 $ 386,900 $ (366,365) $ 196,193 $ 458,050 $ 406,748 $ (509,674) $ 355,124 $ 1,946,707 $ 3,595,518 $ (4,198,903) $ 1,349,744 $ 150,656 $ 268,500 $ (321,598) $ 97,558 $ 101,449 $ - $ (99,002) $ 2,447 $ 21,006 $ 418,067 $ (433,202) $ 5,871 $ 203,947 $ 25,596 $ (152,000) $ 77,543 $ t67,393 $ 28,500 $ (150,000) $ 45,893 $ 488,392 $ 61,821 $ (342,517) $ 207,696 $ 253,580 $ 62,922 $ (172,075) $ 144,427 $ 200,596 $ 20,002 $ (120,025) $ 100,573 $ - $ 95,070 $ (95,070) $ - $ 1,728 $ 101,614 $ (99,976) $ 3,366 $ 16,157 $ 251,750 $ (191,750) $ 76,157 $ - $ 89,500 $ (89,500) $ - $ - $ 400,000 $ (400,000) $ $ 100,500 $ 488,407 $ (588,907) $ $ - $ 10,000,000 $ (10,000,000) $ $ - $ 2,152,726 $ (2,152,726) $ $ 4,066 $ 226,134 $ (230,200) $ - $ 42,912 $ 44,367 $ (61,078) $ 26,201 $ 11,976,821 $ 24,758,437 $ (32,166,372) $ 4,568,886 C-1 2017 Debt Service Funds: SID Revolving Fund G.O. BOND, series 2012 - Refunded Pool & Firehall NEW CITY HALL Debt Service SIDEWALK & CURB WARRANTS SIDS AIRPORT TIF DEBT SERVICE/Transfer to TIF WESTSIDE TIF DEBT SERVICE Total Debt Service funds Capital Project Funds: 4150 FIRE PUMPER 4290 WALK & CURB Total Capital Projects Enterprise Funds: 5210 WATER 5310 SEWER/WWTP 5349 STORM SEWER 5510 SOLID WASTE 5610 AIRPORT * Total Enterprise Funds Internal Service Funds: 6030 INFORMATION TECH. FUND 6010 CENTRAL GARAGE Total Internal Service Funds TOTAL CITY BUDGET PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 283,466 $ 850 $ - $ 284,316 $ 38,024 $ 485,500 $ (506,838) $ 16,686 $ 7,641 $ 90,000 $ (86,748) $ 10,893 S 887 $ 9,291 $ (9,670) $ 508 $ 490,471 $ 385,208 $ (451,308) $ 424,371 $ 243,224 $ 525,500 $ (528,483) $ 240,241 $ 172 $ 32,340 $ (32,280) $ 232 $ 1,063,885 $ 1,528,689 $ (1,615,327) $ 977,247 $ $ 500,000 $ (500,000) $ - $ $ 25,000 $ (25,000) $ $ - $ 525,000 $ (525,000) $ - $ 7,355,646 $ 5,803,627 $ (6,739,283) $ 7,272,834 $ 8,197,846 $ 4,985,000 $ (9,958,269) $ 5,932,421 $ 3,203,538 $ 1,404,500 $ (2,312,303) $ 2,587,157 $ 973,589 $ 984,600 $ (1,246,620) $ 867,991 $ 147,071 $ 76,853 $ (166,065) $ 155,777 $ 19,877,690 $ 13,254,580 $ (20,422,540) $ 16,816,180 $ 173,784 $ 616,655 $ (667,862) $ 127,577 $ 58,656 $ 510,200 $ (503,820) $ 65,036 $ 232,440 $ 1,126,855 S (1,171,682) $ 192,613 $ 35,410,817 $ 53,491,244 $ (68,141,099) $ 24,872,412 * cash adjusted +$4,111,450 for non -cash line items (depreciation/prepaids) Component Units 2700 BUSINESS IMPROVEMENT DISTRICT $ 26,045 $ 7855 TOURISM BID (pass thru fund) $ 49,000 $ Total with Component units 87,740 $ (103,388) $ 10,397 525,000 $ (574,000) $ - $ (68,818,487) C-2 REVLNUE MONTANA Form AB-72T Rev. 3-12 2016 Certified Taxable Valuation Information (15-10-202, MCA) Flathead County CITY OF KALISPELL Certified values are now available online at property.mt.gov/cov 1. 2016 Total Market Value.............................................................................................. $ 2,307,546,427 2, 2016 Total Taxable Value Z..................................................,............................................. $ 39,229,175 3. 2016 Taxable Value of Newly Taxable Property............................................................ $ 947,977 4. 2016 Taxable Value less Incremental Taxable Value"'...... ........................................ $ 38,018,010 5. 2016 Taxable Value of Net and Gross Proceeds' (Class 1 and Class 2).................. ......... .... ........................... ....................,.........,... $ - 6. TIF Districts Tax Increment Current Taxable Base Taxable Incremental District Name Value2 Value Value KALISPELL B 1,149,211 453,612 695,599 KALISPELL C 8,332,869 7,932,918 399,951 KALISPELL H 2O,890 126 20,764 KALISPELL G 95,241 390 94,851 Total Incremental Value $ 1,211,165 Preparer Holly Dale Date 8/1/2016 MMarket value does not include class 1 and class 2 value `Taxable value is calculated after abatements have been applied 3This value is the taxable value less total incremental value of all tax increment financing districts 4The taxable value of class 1 and class 2 is included in the taxable value totals For Information Purposes Only 2016 taxable value of centrally assessed property having a market value of 51 million or more, which has transferred to a different ownership in compliance with 15-10-202(2), MCA. I. Value Included in "newly taxable" property $ 2,387 II. Total value exclusive of "newly taxable" property $ 0 D-1 DETERMINATION OF TAX REVENUE AND MILL LEVY LIMITATIONS UNDER SECTION 15-10-420, MCA AGGREGATE OF ALL FUNDS FYE JUNE 30, 2017 CITY OF KALISPELL MAXIMUM PROPERTY TAXES AUTHORIZED: Ad valorem tax revenue authorized to be assessed prior year (from prior year's determination form - (8a)) 6,628,196 Add: FISCAL YEAR 2017 INFLATION ADJUSMENT @ 0.50% 33,141 33,141 Less: Property taxes authorized to be assessed in the prior year for Class 1 and 2 property (net and gross proceeds) (enter as negative number) 0 Adjusted ad valorem tax revenue 6,661,337 CURRENT YEAR LEVY COMPUTATION: IINEW!!- Change from Prior Years' Formatll In Rows (5), (5a), (5c) & (5d), PLEASE ENTER TAXABLE VALUES, AS WHOLE NUMBERS, DIRECTLY FROM DEPT. OF REVENUE CERI VALUATION INFORMATION form - "Per Mill" values will auto -calculate. Enter 'Total Taxable Value' amount- from Department of Revenue Certified Taxable Valuation Information form, line # 2. 39,229,175 39,229.175 Less: Enter 'Total Incremental Value' of all tax increment financing districts (TIF Districts) amount - from Department of Revenue Certified Taxable Valuation Information form, line # 6 (enter as negative) (1,211,165) (1,211.165) Adjusted taxable value per mill (adjusted for removal of TIF per mill incremental district value) 38,018.010 Less: Enter'Total Value of Newly Taxable Property' -from Department of Revenue Certified Taxable Valuation Information form, line # 3 (enter as negative) (947,977) (947.977) Less: Enter'Taxable Value of Net and Gross Proceeds, (Class 1 & 2 properties)' - from Department of Revenue Certified Taxable Valuation Information form, line # 5 (enter as negative) 0.000 Adjusted Taxable value per mill Authorized mill levy under Section 15-10-420, MCA Adjusted taxable value per mill Add: Newly taxable property per mill value Taxable value per mill of net and gross proceeds (Class 1 & 2 properties) Taxable value per mill (including newly taxable property but excluding TIF per mill incremental value) Authorized mill levy under Section 15-10-420, MCA Current property tax revenue authorized limitation RECAPITULATION: Adjusted ad valorem tax revenue Amount attributable to newly taxable property Amount attributable to net/gross proceeds Current property tax revenue authorized limitation 37,070.033 179.70 37,070.033 947.977 0.000 947.977 38, 018.010 179.70 6,831,685 6,661,337 170.348 0 6,831,685 Revised 5/31/2016 a Mill Levy - 5 year Comparison FY2013 FY2014 FY2015 FY2016 FY2017 GENERAL FUND 132.20 131.70 134.40 147.70 148.20 PARKS -designated mills 22.40 22.40 22.40 22.40 26.00 154.60 154.10 156.80 170.10 174.20 'Permissive levies: G. O. BOND, series 2012 refunding bonds 12.5 12.5 12.5 12.50 12.50 TOTAL CITY LEVY 167.10 166.60 169.30 182.60 186.70 Health Ins. levy -premium increases 16.90 16.80 16.80 20.80 23.40 Parks health 1.60 1.70 1.70 2.20 2.60 TOTAL CITY LEVY w/PERMISSIVE 185.60 185.10 187.80 205.60 212.70 "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 5.75 5.75 5.74 6.57 6.63 (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 DETERMINATION OF PERMISSIVE LEVY FOR GROUP BENEFITS ENTITY NAME: KALISPELL, MT FOR FISCAL YEAR ENDING: June 30, 2017 = INPUT AREAS - PLEASE ENTER THE INFORMATION REQUESTED READ COMMENT BOXES IN CELLS FOR FURTHER GUIDANCE = CELLS CONTAIN FORMULAS - VALUES WILL AUTOMATICALLY CALCULATE STEP #1 INPUT INFORMATION REQUESTED IN YELLOW CELLS. A B C D ACTUAL #OF (LINE 1) BASE YEAR = TOTAL ACTUAL C = ( B _ D) _ 12 EMPLOYEES FOR ANNUAL EMPLOYER CONTRIBUTION FOR WHOM THE LOCAL GROUP BENEFITS IN BASE YEAR GOVERNMENT MAD] AVERAGE MONTHLY EMPLOYER (LINE 2) BUDGETING FOR = TOTAL EMPLOYER CONTRfBITIONS TO BUDGETED ANNUAL EMPLOYER CONTRIBUTION PER GROUP BENEFITS OP FISCAL YEAR CONTRIBUTION FOR GROUP BENEFITS EMPLOYEE JULY 1st 1 BASE YEAR 2000 $659,062.00 $395.12 139 2 BUDGETING FOR 2017 $1,504,474.00 $1,160.86 108 (C2 - Cl) A DECREASE WILL SHOW AS 40- IN C3 3L INCREASE FROM BASE YEAR: $765.74 31 STEP #2 INPUT INFORMATION REQUESTED IN YELLOW CELLS. E FOR FISCAL YEAR 2017 2016 CERTIFIED TAXABLE VALUE CERTIFIED TAXABLE VALUE OF GENERAL FUND $38,021,355.00 STEP #3 CALCULATIONS OF: 1) BASE CONTRIBUTION 2) INCREASE IN EMPLOYER CONTRIBUTION FROM BASE YEAR F F= (Cl X12)XD2 G=(B2-F) INCREASE IN EMPLOYER CONTRIBUTION FROM BASE CONTRIBUTION BASE YEAR $512,076.95 $992,397.05 STEP #4 FUND # 23 72 INPUT INFORMATION REQUESTED IN YELLOW CELL PERMISSIVE MEDICAL LEVY H I J I=(G=J) J=(E=1000) K=(J X I) PERMISSIVE LEVY - FUND 2372 # 2372 The Transition clause per L2009 SB 491, Section 4, has expired. FISCAL YEAR # OF MILLS ALLOWED TO LEVY (NOT SUBJECT TO M10-420) VALUE PER MILL TOTAL GENERATED TAX REVENUE CHOICE #1 1 PER see. 4, Ch. 412, L_ 2009 - (1)(b) 2017 26.10 $38,021.36 $992,397.05