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H07. Reso 5829 - Annual Appropr City of Kalispell iff &IUAN, Post Office Box 1997 - Kalispell, Montana 59903-1997 „ � , LJ ��< _ Telephone (406) 758-7000 Fax - (406) 758-7758 lifONT4 NA REPORT TO: Doug Russell, City Manager �f FROM: Rick Wills, Finance Director SUBJECT: 2018 Final Budget Appropriation MEETING DATE: August 21, 2017 BACKGROUND: On July 3, 2017, a public hearing was held on the FY2018 budget. Following the public hearing several changes were made to the Preliminary Budget as outlined in the attached Final Numbers Memo and spreadsheets. Major additions include: • Over $400,000 to increase the service level in the forestry department; • $200,000 to address immediate hazards related to the City's trees; • $50,000 for a Fire/EMS study; • $50,000 for the dog park; • an $8 million increase in the Tiger grant budget; • $64,829 for an additional maintenance full time employee in the storm sewer fund. The major budget reductions are related to project carryover amounts. Overall, the final budget amount of $92,400,062 is $13,821,736 more than the Preliminary Budget of $78,578,326. RECOMMENDATION: It is recommended that City Council approve Resolution 5829 adopting the final budget appropriations for fiscal year 2018. FISCAL EFFECTS: $92,400,062 in final budget appropriations. ATTACHMENTS: Resolution 5829, Final Budget Appropriations Final Numbers memo with enclosures Return to: Kalispell City Clerk PO Box 1997 Kalispell, MT 59903 RESOLUTION NO. 5829 A RESOLUTION SETTING THE ANNUAL APPROPRIATIONS FOR THE CITY OF KALISPIELL, MONTANA, FOR SPECIAL REVENUE FUNDS, DEBT SERVICE FUNDS, CAPITAL PROJECT FUNDS AND PROPRIETARY ENTERPRISE FUNDS AS SET FORTH III THE 2017-2018 BUDGET ADOPTED BY THE CITY COUNCIL. SIECTION 1. 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 MISC. Rural Development Loan Revolving Fund Rural Development Loan Revolving Fund #2 Homeland Security Stonegarden Grant APPROVED APPROPRIATIONS $ 11,650,569 1,450,000 2,036,142 9,361,363 1,432 1,980,805 1,188,097 81,500 10,000 934,709 992,000 925,789 473,225 616,630 3,981,175 746,369 94,774 433,202 102,000 150,000 233,869 222,074 160,025 61,473 Drug Enforcement Grant 93,046 CHRP Grant 73,431 Law Enforcement Block Grant 91,500 Fairgrounds ADA Grant 150,469 Brownfields Assessment Grant 378,058 Brownfields Loan Revolving Fund 587,424 TIGER Grant 18,107,000 Kidsports Grant 1,302,724 Fire Grants Fund 236,448 Hazmat Grant 23,500 DEBT SERVICE FUNDS: G. O. Bond — 2012 Refunding 504,513 City Hall Debt Service 89,274 Sidewalk & Curb Debt Service 9,347 SID Debt Service 435,673 Airport TIF Debt Service 532,108 Westside TIF Debt Service 236,675 CAPITAL PROJECT FUNDS: Sidewalk & Curb Construction 25,000 Fire Pumper 500,000 ENTERPRISE FUNDS: Water Fund 8,221,082 Sewer/WWTP Fund 17,985,067 Storm Sewer 2,393,524 Solid Waste 1,217,488 Airport Enterprise Fund 166,329 INTERNAL SERVICE FUNDS: Information Technology 660,597 Central Garage 492,563 TOTAL ALL FUNDS $ 92,400,062 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 21ST DAY OF AUGUST, 2017. Mark Johnson Mayor ATTEST: Aimee Brunckhorst, CMC City Clerk M City ®f Kalispell Post Office Box 1997 -Kalispell, Montana 59903-1997 J ► �� • J Telephone (406) 758-7000 Fax - (406) 758-7758 1I0VT-1rti' 1 REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: FY 2018 Budget - Final Numbers Memorandum MEETING DATE: August 21, 2017 The City Council approved the Preliminary Budget on June 19th. A public hearing was held on July 3rd, 2017. Since that time the budgets have been reworked to reflect the actual costs for fiscal year 2017 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 $245,322. Most of this increase is due to the appropriation of $200,000 to address immediate hazards related to the City's trees. Other adjustments reflect the actual cost to the general fund of insurance, an appropriation for the Police Department shooting range clean-up, and consultant fees for a Fire/EMT study. Additions and reductions to the preliminary budget are itemized on the two page spreadsheet. The largest reduction is in the Street Maintenance fund, due to a reduction in the amounts carried over for projects. The largest fund increase is over $8 million and related to the Rail Park. 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 two page General Fund Revenue Recap. The recap reflects the actual 2017 revenue and the ending cash carryover balance for 2017 (balanced with the City's General Ledger). The estimates for tax collections for FY18 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 decreased to 18% at yearend. General fund actual expenditures were almost $400,000 under budget. The FY2018 budget expenditures are higher than the FY2017 budget mainly due to the increases in public safety expenditures and the transfer to forestry. The FY2018 yearend cash carryover is budgeted to decrease by about $220,000. 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 2018 is $41,231, a 9% 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 $40,224 (see D-2). The adjusted mill value we had last year was $37,070. 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 165.62 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 City also has 5.50 mills authorized, but not levied from fiscal year 2017. The fiscal year 2018 budget proposes levying 4 of these carry forward mill. D-3 is a 5 year history of the levy. The permissive health insurance levy was decreased by 2.0 mills, from 26 mills to 24. 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). The levy for the G.O. Bonds is the same as fiscal year 2017 at 12.5. The Airport TIF district incremental value increased by about 4%. This is after 3 consecutive years of decreases. The Westside TIF incremental value decreased by about 2%, after the significant increase of the prior valuation. The incremental values of the Old School Station TIF districts did not change significantly. BUDGET FY2018 - CHANGES TO PRELIMINARY NUMBERS General Fund FY2018 Additions Preliminary Budget Corrections/deletions Changes and questions: carrvover items ORIGINAL PRELIM B1iDGET $ 11,405,247 GENERAL GOVERNMENT 1000400-510310-513 Liability Insurance to actual $ (24,690) 1000400-510330-517 Property Insurance to actual $ 12 1000-400-460000-820 Transfer address immediate hazards $ 200,000 $ 175,322 CITY FACILITIES MAINTENANCE 1000-412-411230-354 Contract services shooting range lead clean-up $ 45,000 FIRE DEPARTMENT 1000-416-420400-354 Contract services consultant fees $ 25,000 Total General Fund changes: $ 245,322 FINAL BUDGET - GENERAL FUND $ 11,650,569 1001 On Behalf Payments 1001-41x-420xxx-155 State of MT Retirement Share increase estimate $ 50,000 SPECIAL REVENUE FUNDS 2188 Westside TIF 2188-480-470230-840 Debt Service variable rate adjustment $ 7,660 2188-480-470230-842 Debt Service new bonds $ 200,000 2188-480-470230-720 Redevelopment new appropriation $ 950,000 2188-480-470240-720 Tiger redevelopment reappropriated to Tiger transfer $ (4,500,000) 2188-480-470240-840 Transfer Tiger project funds $ 8,107,000 $ 4,764,660 2215 Parks 2215-436-460430-933 Dog Park improvements new appropriation $ 50,000 2230 Ambulance 2230-440-420730-510 Property and Liability Insurance increase to actual $ 10,886 2230-440-420730-354 Contract services consultant fees $ 25,000 $ 35,886 2394 Building 2394-420-420530-510 Property and Liability Insurance decrease to actual $ 289 2420 Gas Tax 2420-421-430234-956 Sidewalk const./ADA compliance correct carryover $ 11,000 2500 Special Street 2500-421-430240-510 Property and Liability Insurance decrease to actual $ (8,641) 2500-421-430240-920 Salt brine tank Correct carryover $ 50 2500-421-430240-921 Sand/cold mix storage shed increase appropriation $ 15,325 2500-421-430240-969 4th Ave. E. main replacement correct carryover $ (233,500) 2500-421-430244-354 Pavement Maintenance Correct carryover $ (18,048) 2500-421-430245-940 Repl. Machinery & Equip Correct carryover $ 49,407 2500-421-430264-510 Property and Liability Insurance decrease to actual $ (1,486) S (196,893) W 2600/2601 Forestry 2600-436-460433-lxx Personal services add 1 maintenance fte $ 73,867 2600-436-460433-231 Gas increase for increased service level $ 1,000 2600436460433-241 Tools, etc. increase for increased service level $ 749 2600-436-460433-354 Contract services increase for increased service level $ 321,560 2600-436-460433-362 Equip. maintenance/rental increase for increased service level $ 500 2600-436-460433-364 Trees increase for increased service level $ 2,000 2600-436-460433-373 Dues & training increase for additional fte $ 500 2600-436460433-510 Property and Liability Insurance decrease to actual $ (2,362) 2601436-460435-354 Developer's Trees Correct carryover $ (4,226) $ 393,588 2944 CDBG - Fairgrounds ADA Grant 2944-480-470240-790 ADA improvements correct carryover $ 50,000 2953 EPA Brownftelds Assessment Grant 2953480-47021x-3xx Operations correct carryover $ (21,116) 2991 Tiger Grant 2991-480-470245-790 Redevelopment correction $ 8,107,000 2994 Kidsports Grant 2994-436-460436-930 Capital Improvements correct carryover $ (100,002) TOTAL SPECIAL REVENUE FUNDS $ 13,094,412 DEBT SERVICE FUNDS 3188 Westside TIF Debt Service 3188-000-490700-6xx Principal & Interest new bond issue/interest rate ad. $ 204,485 TOTAL DEBT SERVICE FUNDS $ 204,485 ENTERPRISE FUNDS 5210 Water 5210-447-430550-510 Property and Liability Insurance decrease to actual $ (10,602) 5210-447-430550-921 Sand/cold mix storage shed increase appropriation $ 15,325 5210-447-430550-936 Noffsinger Spring generator correct carryover $ 31,057 5210-447-430550-959 Parks metering Ph. II correct carryover $ (1,584) 5210-447-430550-959 4th Ave. E. main replacement correct carryover $ 38,983 5210-447-430555-930 Upsize mains correct carryover $ 120,254 $ 193,433 5310 Sewer 5310454-430630-356 Consultants -Facility Plan/Rates increase to actual cost $ 50,000 5310-454-430630-510 Property and Liability Insurance decrease to actual $ (18,084) 5310-455-430640-510 Property and Liability Insurance decrease to actual $ (2,849) 5310-454-430630-921 Sand/cold mix storage shed increase appropriation $ 15,325 5310-454-430635-957 West Side Interceptor correct carryover $ 37,861 5310-455-430645-940 Machinery amd Equipment correct carryover $ 29,828 5310-455-430645-934 Secondary Digester Lid correct carryover $ 2,702 5310-455-430645-933 Solid Dewatering correct carryover $ (538) $ 114,245 EIVA 5349 Storm Sewer 5349453-430246-lxx Personal services add 1 maintenance fte 5349453-430246-510 Property and Liability Insurance decrease to actual 5349453-430246-921 Sand/cold mix storage shed increase appropriation 5349-453-430246-968 4th Ave. E. main replacement correct non -bonded portion 5349-453-430248-969 4th Ave. E. main replacement correct carryover TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 6030Information Technology 6030-403-410583-218 TV -Video Equip & Prog. carryover funds from fiscal 17 TOTAL INTERNAL SERVICE FUNDS TOTAL BUDGET ADJUSTMENTS-8/16/17 COMPONENT UNIT CHANGES Business Improvement District 2700-490-470330-xxx Expenditures adjust for final fund close-out Business Improvement District #2 Preliminary new district budget 2701-490-470330-xxx Expenditures adjust for new district revenue Total BID budget changes $ 64,829 $ (11,000) $ 15,325 $ (46,250) $ (109,265) $ (86,361) $ 221,317 $ 6,200 $ 6,200 $ 6,200 $ 13,821,736 $ 19,882 $ 81,920 $ 101,802 A-3 GENERAL, FUND REVENUE AND SUMMARY FUND: 1000 MILL VALUE $ 37.953 S 38,018 $ 38,018 $ 41,231 ACTUAL BUDGET ACTUAL BUDGET FY15/16 I FY16/17 I FY16/17 FY17/18 GENERAL FUND MILL LEVY 147.70 PROPERTY TAXES: 148.20 148.20 145.20 311100 Real Property Taxes 5,381,624 5,490,000 5,462,973 5,800,000 311105 PILOT payment 16,676 17,000 17,252 17,250 311200 Personal Property 119,224 120,000 137,349 135,000 312000 Penalty & Interest 8,691 8,000 8,056 8,000 SUBTOTAL $ 5,526 215 $ 5,635,000 $ 5,625,630 $ 5,960,250 LICENSES & PERMITS: 322101 Alcohol Beverage 30,353 30,000 31,813 30,000 322300 General and occupational 1,947 1,700 1,551 1,700 323012 Planning fees & Sign permits 32,099 30,000 77,099 40,000 323109 Zoning & Site Plan Review Fees 14,518 14,000 20,331 14,000 323200 Parade Permits 1,600 1,000 850 1,000 323300 Animal licenses 446 0 0 0 SUBTOTAL $ 80,963 $ 76,700 $ 131,644 $ 86,700 INTERGOVERNMENTAL REVENUE: 335030 MV Tax Ad Valorem 1,173 2,000 1,792 1,500 335076 Gaming Machine Permits 61,925 60,000 63,950 60,000 335110 Live Card Game, keno & bingo 1,150 2,000 1,550 1,000 335230 HB124 ENTITLEMENT 2,762,555 2,773,829 2,773,828 2,857,688 SUBTOTAL $ 2,826,803 $ 2,837,829 $ 2,841,120 $ 2,920,188 CHARGES FOR SERVICES: 341020 Administrative charges 532,119 341021 Grant Admin. (Planning, finance) 8,901 341022 Conduit Agency Fees 33,632 341025 City Collections/other charges 5,066 342010 KPD -Public safety fees 25,024 342014 KPD -School Resource Officers 97,410 342016 KPD -Regional Training /testing Reimb. 2,417 343018 Parking Permits, meters, boot removal 96,147 574,367 574,368 638,811 5,000 0 5,000 0 65,380 0 5,000 14,434 5,000 25,000 27,429 25,000 149,037 149,037 209,037 10,000 1,906 5,000 95,000 91611 95,000 SUBTOTAL $ 800,716 $ 863,404 $ 925,165 $ 982,848 con't. 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 381060 Operating transfer 2372 -health insurance SUBTOTAL INVESTMENT REVENUE: 373030 Interest on Old School SID loan - L25% 371010 Interest Earnings TOTAL GENERAL REVENUE CASH JULY 1 (Includes designated S) TOTAL AVAILABLE FOR BUDGET EXPENDITURES CASH CARRYOVER (year end operating) Designated for Capital Assigned Court Technology fees Designated for Bandshell Designated for Parking Total cash available Total General Cash Carryover Unassigned/Undesignated ACTUAL I BUDGET I ACTUAL I BUDGET FY15/16 FY16/17 FY16/17 FY17/18 36,473 35,000 39,607 35,000 22,966 30,000 29,550 20,000 435,908 500,000 385,390 450,000 $ 495,347 $ 565,000 $ 454,547 $ 505,000 4,726 20,000 31,969 20,000 3,000 0 0 3,000 2,377 7,500 4,874 5,000 850,000 901,000 901,000 901,000 $ 860,103 $ 928,500 $ 937,843 $ 929,000 $ 16,250 $ 16,250 $ - $ 32,500 $ 14,523 $ 15,000 $ 19,561 $ 15,000 $ 10,620,920 $ 10,937,683 $ 10,935,510 $ 11,431,486 $ 1,779,221 $ 2,167,240 $ 2,167,240 $ 2,609,712 $ 12,400,141 $ 13,104,923 $ 13,102,750 $ 14,041,198 $ 10,232,901 S 10,880,178 $ 10,493,038 $ 11,650,569 $ 1,955,475 $ 1,837,944 $ 2,335,397 $ 2,061,780 $ 101,906 $ 286,942 $ 181,906 $ 261,906 $ 75,401 $ 65,401 $ 58,401 $ 43,401 $ 10,916 $ 10,916 $ 10,466 $ - $ 23,542 $ 23,542 $ 23,542 $ 23,542 $ 2,167,240 $ 2,224,745 $ 2,609,712 $ 2,390,629 18.4 / 16.8% 21.4 % 18.0%, # FTE's appropriated GEIWEkATL FCE's General Government FUNDS APPRO'}FRJ II lice i ;..5 City Human Mayor Manager Resources Council SUMMARY 1.33 3.2 City Clerk Finance 4.67 Attorney 4 Municipal Court 110 Salaries $ 141,390 $ 127.0§4 5 63,107 $ 91,120 $ 214,508 $ 372,621 $ 228,151 114 Comptime Buyback & severance. Def. Comp. 121 Overtime & Spec. Assign PD, 250 153 Health Insurance 22,857 19,642 62,936 20,271 38,696 52,904 51,674 155 Retirement 14,966 9,813 2,463 7,083 16,650 28,950 17,683 TOTAL PERSONAL SERVICES - 179,213 156,499 129,506 118,724 269,854 454,375 297,508 210 Supplies/ofiice/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 28,685 8,000 6,417 700 340 Electricity, natural gas 345 Telephone, web, cell, radio, security camems 1,120 480 1,000 1,400 350 Prof. Services/League/911 disp./kidsport/Eagle 513,655 1,000 4,500 4,400 6,160 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 16,590 3.200 7,500 7,000 10,000 380 Medical services 390 Other Purchased Services 7,500 500 Fixed Charges, Insurance, transfers 450,789 SUBTOTAL PURCHASED SERVICES/SUPPLIES 1,024,229 14,720 15,600 27,607 8,980 14,210 23,500 70,650 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2018 $ 1,024,229 S 193,933 $ 172.099 $ 156,113 $ 127,704 $ 284,064 $ 477,875 $ 368,158 2017 BUDGET (info only) $ 743,600 $ 189,750 $ 168,445 $ 147,610 $ 124,876 $ 279,316 $ 470,722 $ 362,829 C GENERAL FUND APPROPRIATION SUMMARY # FTE's appropriated 0.25 1.45 48.75 22.9 3.95 1 94.00 Public Planning Community Works Facilities Police Fire Department Development TOTAL 110 Salaries $ 17,705 $ 68,299 $ 3,157,857 1,692.237 $ 266,269 $ 63,180 $ 6,503,488 114 Comptime Buyback & severance. Def. Comp. - 3,000 17,500 $ 20,500 121 Overtime & Spec. Assign PD, 128,000 40,000 $ 168,250 153 Health Insurance 3,289 15,928 644,144 320,179 60,020 8,307 $ 1,320,747 155 Retirement 1,346 5,076 400,179 225,938 20,657 4,876 $ 755,680 TOTAL PERSONAL SERVICES 22,340 89,303 4,333,180 2,295,854 346,946 76,363 $ 8,768,665 210 Supplies/office/computem/Non-capital equip 218 8,000 66,500 23,500 5,000 2,000 $ 118,700 220 Other supplies, safety equip, ammo, 6,500 69,000 20,000 $ 95,500 230 Supplies & FUEL; chemicals, concession sup 2,500 79,250 17,325 300 $ 99,375 240 Uniforms 1,500 15,750 $ 17,250 312 Postage 500 $ 16,900 320 Printing, advertising, newsletter, books 5,500 1,200 $ 20,950 330 Audit, filing fees 2,000 500 $ 46,302 340 Electricity, natural gas 79,200 $ 79,200 345 Telephone, web, cell, radio, security cameras 350 400 17,000 6,000 900 900 $ 29,550 350 Prof. Services/L.eague/911 disp./kidsport/Eagle 2,000 96,500 20,500 37,600 1,000 1,500 $ 699,565 362 Maint services, building, equip,radios,landscaping 42,000 59,000 18,000 $ 125,600 360 Technology services (court) $ 40,000 370 Dues & Training, meetings, League meeting 2,500 37,500 10,000 6,000 6,500 $ 124,490 380 Medical services 5,000 25,975 $ 30,875 390 Other Purchased Services 2,500 $ 10,000 500 Fixed Charges, Insurance, transfers 3,612 3,500 195,131 412,711 949 $ 1,066,692 SUBTOTAL PURCHASED SERVICES/SUPPLIES 18,962 229,600 556,881 587,961 16,149 11,900 2,620,949 600 DEBT SERVICE 40,000 $ 40,000 940 CAPITAL OUTLAY 7,400 17,000 181,555 - 15,000 $ 220,955 DEPARTMENT TOTAL 2018 $ 48,702 $ 335,903 $ 5,071,616 $ 2,923,815 $ 378,095 $ 88,263 $ 11,650,569 2017 BUDGET (info only) $ 40,020 $ 307,050 $ 4,886,956 $ 2,701,758 $ 371,373 $ 85,873 $ 10,880,178 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 TIE 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 #2 2886 COMMUNITY DEVELOPMENT 2887 RURAL DEVELOPMENT 2888 RURAL DEVELOPMENT 92 2915 STONEGARDEN GRANT 2916 DRUG ENFORCEMENT GRANT 2918 CHRP GRANT 2919 LAW ENE. BLOCK GRANT 2944 FAIRGROUNDS ADA 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 Resources Anticipated Proposed Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over $ 2,609,712 $ 11,431,486 $ (11,650,569) $ 2,390,629 $ 1,450,000 $ (1,450,000) $ - $ 1,786,485 $ 407,671 $ (2,036,142) $ 158,014 $ 4,022,728 $ 5,566,828 $ (9,361,363) $ 228,193 $ 1,416 $ 16 $ (1,432) $ - $ 779,171 $ 1,743,396 $ (1,980,805) $ 541,762 $ 2,229 $ 1,210,000 $ (1,188,097) $ 24,132 $ 18,350 $ 68,156 $ (81,500) $ 5,006 $ 5,757 $ 10,100 $ (10,000) $ 5,857 $ 63,811 $ 1,017,025 $ (992,000) $ 88,836 $ 1,589,757 $ 1,350,000 $ (925,789) $ 2,013,968 $ 817,743 $ 189,000 $ (934,709) $ 72,034 $ 291,488 $ 392,800 $ (473,225) $ 211,063 $ 590,277 $ 415,804 $ (616,630) $ 389,451 $ 2,223,410 $ 3,274,027 $ (3,981,175) $ 1,522,684 $ 166,790 $ 814,200 $ (746,369) $ 234,621 $ 94,774 $ - $ (94,774) $ - $ 21,006 $ 418,067 $ (433,202) $ 5,871 $ 217,878 $ 25,596 $ (102,000) $ 141,474 $ 209,916 $ 33,541 $ (150,000) $ 93,457 $ 361,924 $ 232,820 $ (233,869) $ 360,875 $ 324,346 $ 49,133 $ (222,074) $ 151,405 $ 288,821 $ 9,825 $ (160,025) $ 138,621 $ - $ 61,473 $ (61,473) $ - $ 2,342 $ 95,000 $ (93,046) $ 4,296 $ 39,984 $ 100,000 $ (73,431) $ 66,553 S - $ 91,500 $ (91,500) $ - $ $ 150,469 $ (150,469) $ $ 378,058 $ (378,058) $ $ 100,500 $ 486,924 $ (587,424) $ $ - $ 18,107,000 $ (18,107,000) $ $ - $ 1,302,724 $ (1,302,724) $ $ 4,757 $ 236,448 $ (236,448) $ 4,757 $ 60,785 $ 22,100 $ (23,500) $ 59,385 $ 14,086,445 $ 38,259,701 $ (45,830,253) $ 6,515.893 C-1 2018 PAGE 2 - Fund Position Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over Debt Service Funds: SID Revolving Fund $ 288,270 $ 2,500 $ - $ 290,770 G.O. BOND, series 2012 - Refunded Pool & Fireball $ 14,058 $ 507,500 $ (504,513) $ 17,045 NEW CITY HALL Debt Service $ 10,893 $ 90,000 $ (89,274) $ 11,619 SIDEWALK & CURB WARRANTS $ 646 $ 9,980 $ (9,347) $ 1,279 SIDS $ 408,852 $ 433,302 $ (435,673) $ 406,481 AIRPORT TIF DEBT SERVICE/Transfer to TIF $ 261,875 $ 525,500 $ (532,108) $ 255,267 WESTSIDE TIF DEBT SERVICE $ - $ 240,000 $ (236,675) $ 3,325 Total Debt Service funds $ 984,594 $ 1,808,782 $ (1,807,590) $ 985,786 Capital Project Funds: 4150 FIRE PUMPER $ - $ 500,000 $ (500,000) $ - 4290 WALK & CURB $ $ 25,000 $ (25,000) $ Total Capital Projects $ $ 525,000 $ (525,000) $ - Enterprise Funds: 5210 WATER * $ 9,264,164 $ 5,669,616 $ (8,221,082) $ 7,552,699 5310 SEWERIWWTP * $ 9,960,278 $ 13,268,808 $ (17,985,067) $ 7,939,019 5349 STORM SEWER * $ 3,422,307 $ 1,646,913 $ (2,393,524) $ 2,960,696 5510 SOLID WASTE * $ 1,127,226 $ 1,010,100 $ (1,217,488) $ 1,069,838 5610 AIRPORT * $ 166,618 $ 78,974 $ (166,329) $ 177,181 Total Enterprise Funds $ 23,940,593 $ 21,674,411 $ (29,983,490) $ 19,699,433 Internal Service Funds: 6030 INFORMATION TECH. FUND * $ 182,451 $ 614,755 $ (660,597) $ 141,609 6010 CENTRAL GARAGE $ 81,107 $ 495,200 $ (492,563) $ 83,744 Total Internal Service Funds $ 263,558 $ 1,109,955 $ (1,153,160) $ 225,353 TOTAL CITY BUDGET $ 41,884,902 $ 76,259,335 $ (92,400,062) $ 29,817,094 * cash adjusted +$4,072,919 for non -cash line items (depreciation/prepaids) Component Units 2700/2701 BUSINESS IMPROVEMENT DISTRICT $ 29,152 $ 117,078 $ (111,072) $ 35,158 7855 TOURISM BID (pass thru fund) $ 55,000 $ 560,000 $ (615,000) $ - Total with Component units $ (93,126,134) C-2 2017 Certified Taxable Valuation Information (15,10'202'k0Q\) Flathead County CITY OFK4LiSPELi Certified values are now available online at property. mt. 1.2817Total Market Va|ue�....................................... ........ 2. 2017 Total Taxable Value 2 3.3017 Taxable Value ofNewly Taxable Property ........ 4. 2017 Taxable Value less Incremental Taxah|eVa|ue3 — 52O17Taxable Value nfNet and Gross Proceeds" (Class land Class 2)........ ...... ---................ —' M0NTAN4 Form AQ-72T Rev. 3'1Z ...... $ 2561,62 —......... —................ ......... —....... —.... ----.... -- $ 1,007,264 ........ ---- $ 41,231,226 .................................. 5 Tax Increment Cu/rent Taxable Base Taxable Incremental District Name Value~ Value Value KAL|SPELLB 1'191.058 463'612 737'446 KAL|SPELLC 8'21I'209 7.932'918 278.29I KAUSPELLH 10877 126 I8751 GLACIER RAIL PARK TFD| 7'676 7'057 619 KAL|5PELLG 107277 390 106887 Total Incremental Value $ 1'141'994 Prepa/er Holly Dale Date 8/2/2017 1Market value does not include class l and class 2va|ue � 'Tamabkeva|ueiscalcu|aledaha/abaternentshavebeenapp|ied ' This value is the taxable value less total incremental value ofall tax increment financing districts ^rhe taxable value of class 1 and class Z is included inthe taxable value totals For Information Purposes Only 2017 taxable value of centrally assessed property having a market value of $l million or nnuoa' which has transferred toadifferent ownership in compliance with 15'10'202(2)' MCA. iValue Included in"newly taxable" property � U.Total value exclusive of"newly taxable" property S Determination of Tax Revenue and Mill Levy Limitations Section 15-10-420, MCA AGGREGATE OF ALL FUNDS FYE JUNE 30, 2018 CITY OF KALISPELL, MONTANA Auto -Calculation Reference (IF Enter amounts in completing enter amount. ts as Line yellow cells instructed) (1) Enter Ad valorem tax revenue ACTUALLY assessed in the prior year NEW- PLEASE READ INSTRUCTIONS BEFORE ENTERING. $ 6,622,736 $ 6,622,736 (2) Add: Current year inflation adjustment @ 0.69 % $ 39,074 (3) Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2 property,(netand gross proceeds)-: NEW- PLEASE READ INSTRUCTIONS BEFORE ENTERING. $ - _ (1) +() + (3) Adjusted ad valorem tax revenue $ 6,661,810 ENTERING TAXABLE VALUES (5) Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 $ 42,373,220 $ 42,373.220 Subtract: Incremental Value' of all tax increment financing districts (TIF Districts) -from (6) Department of Revenue Certified Taxable Valuation Information form, line # 6 S (1,141,994) $ (1,141.994) Taxable value per mill (after adjustment for removal of TIE per mill incremental district value) _ (6()7` (6) $ 41,231.226 Subtract: 'Total Value of Newly Taxable Property' -from Department of Revenue Certified (8) Taxable Valuation Information form, line #3 $ (1,007.264) Subtract: 'Taxable Value Net and Gross Proceeds, (Class 1 & 2 properties)' -from (9) Department of Revenue Certified Taxable Valuation Information form, line # 5 (enter as negativel $ - (10) _ (7) + (8) + (9) Adjusted Taxable value per mill $ 40,223.962 (11) 10) CURRENT YEAR calculated mill levy 165.62 (12) _ (7) x (11) CURRENT YEAR calculated ad valorem tax revenue $ 6,828,716 CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT Enter total number of carry forward mills from prior year (13) FOR FY18 BUDGETS, PLEASE ENTER ONLY THE # OF MILLS LEFT BEHIND FROM FY17. NEW. PLEASE READ THE INSTRUCTIONS BEFORE ENTERING. 5,50 5.50 ( 14) -(1 (+ (13) Total current year authorized mill levy, y y, including Prior Years' carry forward mills 171.12 (15) =(7) x (14) Total current year authorized ad valorem tax revenue assessment $ 7,065,487 CURRENT YEAR ACTUALLY LEVIED/ASSESSED Enter number of mills actually levied in current year (16) (Number should equal total non -voted mills, which includes the number of carry forward mills, actually imposed per the final approved current year budget document. Do Not include voted or permissve mills imposed in the current year.) 169.52 169.62 (17) =(7) x (16) Total ad valorem tax revenue actually assessed in current year $ 6,993,641 RECAPITULATION OF ACTUAL: (18) '=(10) x (16) Ad valorem tax revenue actually assessed $ 6,822,789 119) Ad valorem tax revenue actually assessed for newly taxable property $ 170,852 (20) Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds) $ - (21) =(18) + (19) + (20) Total ad valorem tax revenue actually assessed in current year $ 6,993,641 (22) Total carry forward mills that may be levied in a subsequent year =(14) - (16) (Number should be equal to or greater than zero. A (negative) number indicates an over levy.) 1.50 D-2 Mill Levy - 5 year Comparison FY2014 FY2015 FY2016 FY2017 FY2018 GENERAL FUND 131.70 134.40 147.70 148.20 145.20 PARKS -designated mills 22.40 22.40 22.40 26.00 24.42 154.10 156.80 170.10 174.20 169.62 "Permissive levies: G. O. BOND, series 2012 refunding bonds 12.5 12.5 12.50 12.50 12.50 TOTAL CITY LEVY 166.60 169.30 182.60 186.70 182.12 Health Ins. levy -premium increases 16.80 16.80 20.80 23.40 21.80 Parks health 1.70 1.70 2.20 2.60 2.20 TOTAL CITY LEVY w/PERMISSIVE 185.10 187.80 205.60 212.70 206.12 "*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 5.70 (Administered by the County) Business Improvement District Levy (plus square footage assessment at.015 sq. &) 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, 2018 = INPUT AREAS - PLEASE ENTER THE INFORMATION REQUESTED READ COMMENT BOXES IN CELLS FOR FURTHER GUIDANCE = CELLS CONTAIN FORMULAS - VALUES WILL AUTOMATICALLY CALCULATE .STEP #I INPUT INFORMATION REQUESTED IN YELLOW CELLS. A B C D ACTUAL # OF (LINE 1) BASE YEAR = TOTAL ACTUAL C = (B a D) : 12 EMPLOYEES FOR ANNUAL EMPLOYER CONTRIBUTION FOR WHOM THE LOCAL GROUP BENEFITS IN BASE YEAR GOVERNMENT MADE AVERAGE MONTHLY EMPLOYER (LINE 2) BUDGETING FOR = TOTAL EMPLOYER CONTRIBITIONS TO BUDGETED ANNUAL EMPLOYER CONTRIBUTION PER GROUP BENEFITS ON FISCAL YEAR CONTRIBUTION FOR GROUP BENEFITS EMPLOYEE JULY 1st 1 BASE YEAR 2000 $659,062.00 $395.12 139 2 BUDGETING FOR 2018 $1,504,474.00 $1,160.86 108 ( C2-CI) A DECREASE WILL SHOW AS-0-IN C3 3 INCREASE FROM BASE YEAR: $765.74 1 (31) STEP #2 INPUT INFORMATION REQUESTED IN YELLOW CELLS. E FOR FISCAL YEAR 2019 2017 CERTIFIED TAXABLE VALUE CERTIFIED TAXABLE VALUE OF GENERAL FUND $41,231,226.00 .STEP #3 CALCULATIONS OF: 1) BASE CONTRIBUTION 2) INCREASE IN EMPLOYER CONTRIBUTION FROM BASE YEAR F G F= (Cl X12)XD2 G=(82-F) INCREASE IN EMPLOYER CONTRIBUTION FROM BASE CONTRIBUTION BASE YEAR $512,076.95 $992,397.05 .STEP #4 FUND # 2372 INPUT INFORMATION REQUESTED IN YELLOW CELL PERMISSIVE MEDICAL LEVY H I J K 1=(G.J) J=(E=1000) K=(J X I) PERMISSIVE LEVY - FUND 2372 02372 # OF MILLS ALLOWED TO LEVY TOTAL GENERATED The Transition clause per L2009 SB 491, Section 4, has expired. FISCAL YEAR (NOT SUBJECT TO 15-10-420) VALUE PER MILL I TAX REVENUE HOI E#1 1 1 j PER sec. 4, Ch. 412, L. 2009 - (1)(b) 2018 24.07 $41,231.23 $992,397.05 `Mmsed 413l Lu14 A