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7. Supplementary InformationASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 Old School Tech Airport TIF Westside TIF Parks in Lieu Parks Ambulance TIF 301,860 1,714,938 9,651 70,610 (5,475) 23,422 - - - - - 10,611 491,307 - 47,692 301,860 1,714,938 9,651 70,610 533,524 34,033 301,860 1,714,938 9,651 70,610 533,524 34,033 1,225 40,374 6,608 20,454 3,140 484 46,736 31,200 485,447 10,611 1,709 40,374 6,608 67,190 519,787 10,611 Noncurrent liabilities: Advances payable Deferred revenue - loans receivable Deferred revenue -deferred assessments receivable Total noncurrent liabilities - Total liabilities 1,709 40,374 6,608 67,190 519,787 10,611 FUND BALANCES Reserved for debt service Reserved for capital projects Unreserved reported in general fund - - - - - Unreserved reported in special revenue funds 300,151 1,674,564 3,043 3,420 13,737 Total fund balance 300,151 1,674,564 3,043 3,420 13,737 Total liabilities and fund balance 301.860 1.714-938 9.651 70.610 533524 See accompanying notes to the financial statements ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities Noncurrent liabilities: Advances payable Deferred revenue - loans receivable Deferred revenuedeferred assessments receivable Total noncurrent liabilities Total liabilities FUND BALANCES Reserved for debt service Reserved for capital projects Unreserved reported in general fund Unreserved reported in special revenue funds Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 Old School Building Transportation Public Safety Light Industrial TIF Health Levy Department Impact Fees Impact Fees Maintenance 5,072 2,595 40,806 129,365 5,757 35,353 - 21,646 28,740 12,984 15,028 10,829 50,932 69,546 - - 166,039 - - - 6,826 164,161 6,826 164,161 10,829 50,932 69,546 6,826 164,161 166,039 349 11,725 7,660 745 - - - 14,000 5,757 35,353 21,646 5,757 35,353 8,009 48,116 5,757 35,353 8,009 - 48,116 5,072 15,579 61,537 6,826 164,161 117,923 5,072 15,579 61,537 6,826 164,161 117,923 70 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities Street Community Dev. Rural Dev. Loan Gas Tax Maintenance Forestry Courtyard Operations Revolving 61-01 420,375 907,695 2,881 36,284 534,424 301,310 - 152,685 16,165 - - - 6,022 20,029 - - 14,000 124,728 11,425 - 420,375 1,185,108 30,471 36,284 554,446 321,339 127,823 72,677 257.302 14,686 7,353 5,432 175 12 19,592 4,249 1,583 905 16,000 - - _ 152,685 16,165 - _ - - 6,022 20,029 14,686 195,630 25,846 7,780 20,946 Noncurrent liabilities: Advances payable 32,000 - - Deferred revenue - loans receivable - 72,677 257,302 Deferred revenue -deferred assessments receivable Total noncurrent liabilities - 32,000 - - 72,677 257,302 Total liabilities 14,686 227,630 25,846 80,457 278,248 FUND BALANCES Reserved for debt service Reserved for capital projects Unreserved reported in general fund - - Unreserved reported in special revenue funds 405,689 957,478 Total fund balance 405,689 957,478 Total liabilities and fund balance 420,375 1.185.108 See accompanying notes to the financial statements l� 546,666 1 _ 300,393 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Longterm portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities Rural Dev. Loan DUI Court Fire Grants / Total Special 2evolving 61-02 Grant Donations ISTEA Revenue Funds 72,712 (6,264) 36,197 (7,067) 4,597,526 - - 242,217 - 491,307 20,292 46,343 - 76,432 - - 14,000 13,823 35,315 213,303 93,004 5,681,128 298,810 194,871 524,850 194,871 823,660 287,875 6,504,788 6,606 949 1,693 120,781 - - 4,910 4,910 1,314 - 114,468 - 30,000 - 727,664 20,292 46,343 20,292 6,606 2,263 6,603 1,044,166 Noncurrent liabilities: Advances payable - 32,000 Deferred revenue - loans receivable 194,871 524,850 Deferred revenue -deferred assessments receivable - - Total noncurrent liabilities 194,871 - - - 556,850 Total liabilities 215,163 6,606 2,263 6,603 1,601,016 FUND BALANCES Reserved for debt service - - - - - Reserved for capital projects - Unreserved reported in general fund - - - - 847,059 Unreserved reported in special revenue funds 72,712 953 33,934 21,645 4,056,713 Total fund balance 72,712 953 33,934 21,645 4,903,772 Total liabilities and fund balance 287,875 7,559 36,197 28,248 6,504,788 See accompanying notes to the financial statements 72 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 City Hall Debt Airport TIF Westside TIF 2002 G.O. Bond 2004 G.O. Bond Service Debt Service Debt Service SID Revolving (2,377) 14,118 57,896 52,439 241,032 17,325 17,100 54,114 15,410 - - - - - 4,707 19,803 19,141 64,883 32,585 - 34,751 50,359 176,893 100,434 245,739 184,875 82,568 184,875 82,568 34,751 50,359 361,768 183,002 245,739 17,325 17,100 64,883 15,410 17,325 17,100 64,883 15,410 Noncurrent liabilities: Advances payable Deferred revenue - loans receivable Deferred revenue -deferred assessments receivable Total noncurrent liabilities - - Total liabilities 17,325 17,100 - 64,883 15,410 FUND BALANCES Reserved for debt service 17,426 33,259 296,885 167,592 245,739 Reserved for capital projects - - - - _ Unreserved reported in general fund Unreserved reported in special revenue funds - Total fund balance 17,426 33,259 296,885 167,592 245,739 Total liabilities and fund balance 34,751 50,359 - 361,768 183,002 245,739 See accompanying notes to the financial statements 73 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities Noncurrent liabilities: Advances payable Deferred revenue - loans receivable Deferred revenue -deferred assessments receivable Total noncurrent liabilities Total liabilities FUND BALANCES Reserved for debt service Reserved for capital projects Unreserved reported in general fund Unreserved reported in special revenue funds Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 S&C 20005&C 2002S&C 2003S&C 20045&C 20055&C - - 326 - 317 1,812 1,926 4,703 3,963 226 318 317 2,038 2,252 5,021 3,963 1,997 3,277 14,402 11,969 - 1,997 3,277 14,402 11,969 317 4,035 5,529 19,423 15,932 261 580 - 2,677 1,189 317 1,812 1,926 4,703 3,963 578 2,392 1,926 7,380 5,152 1,997 3,277 14,402 11.969 (261) (354) 326 (2,359) (1,189) (261) (354) 326 (2,359) (1,189) 317 4,035 5,529 19,423 15,932 74 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities Noncurrent liabilities: Advances payable Deferred revenue - loans receivable Deferred revenue -deferred assessments receivable Total noncurrent liabilities Total liabilities FUND BALANCES Reserved for debt service Reserved for capital projects Unreserved reported in general fund Unreserved reported in special revenue funds Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 Total Debt 2007 S & C 2008 S & C SID 341 SID 342 SID 343 Service Fum 55 - 3,010 4,003 9,638 380,140 2,735 1,560 5,625 5,103 117,500 249,193 - - 4,707 60 27,961 164,977 2,850 1,560 8,635 9,106 155,099 799,017 5,000 5,450 79,075 356,968 10,746 7,421 5,031 745,935 800,778 10,746 7,421 10,031 5,450 825,010 1,157,746 13,596 8,981 18,666 14,556 980,109 1,956,763 - - - - - 4,707 2,735 1,560 5,625 5,103 117,500 259,962 2,735 1,560 5,625 5,103 117,500 264,669 7. H 115 8,010 9,453 116,673 891,315 115 - 8,010 9,453 116,673 891,315 13,596 8,981 18,666 14,556 980,109 1,956,763 75 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaid expenses Total current assets Noncurrent assets: Restricted cash and investments Advances to other funds Deferred assessments receivable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue Deferred revenue -loans receivable Other current liabilities Total current liabilities Noncurrent liabilities: Advances payable Deferred revenue - loans receivable Deferred revenue -deferred assessments receivable Total noncurrent liabilities Total liabilities FUND BALANCES Reserved for debt service Reserved for capital projects Unreserved reported in general fund Unreserved reported in special revenue funds Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2009 Total Nonmajor S & C Total Capital Governmental Construction Project Funds Funds $ 4,977,666 491,410 491,307 46,343 76,432 18,707 378,280 $ 6,480,145 655,778 800,778 524,850 - $ 1,981,406 $ 8,461,551 3,822 3,822 124,603 - - 4,910 114,468 34,707 987,626 46,343 3,822 3,822 $ 1,312,657 - - 32,000 524,850 800,779 - $ 1,357,629 3,822 3,822 $ 2,670,286 891,315 (3,822) (3,822) (3,822) 847,059 4,056,713 (3,822) (3,822) $ 5,791,265 - $ 8,461,551 W City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Evenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Airport TlF W.hide TIF Perk in Lieu BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS ."MOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL' (BUDGETARY WITH FINAL ORIGINAIJ (BUDGETARY WITH FINAL ORIGINAL' (BUDGETARY WITH FINAL FINAL, BASIS)See N—A BUDGF,T FINAL BASIS)See NoleA PUDGFT FINAL BASIS)See N-A BUDGET REVENUES Taxesandassaxments S - S - S - S S - S - S S S - Licanscs and p—r. - - - - - - - - - Intergovammantal 5.153 5353 - - - - - - Chargcsf.—'i— 95A11 94.264 (1,147) - - 417.500 - (417,500) Mo.I..— - - - - _ - - 669 669 Inv o-1 earrings 1.500 8]5 (625) Total —avas S 100.564 S 99417 S (1.147) S S S $ 419." S 1.544 S (417.456) EXPENDITURES General goammgnt b - S - S - $- Publiaszkty - - - - - - - - Pobir —rAx - - - - - - - Cultumandracmation 10,000 10.000 - - 7,367 (7,361) Housing and community devdopmanl 286,368 111.351 175.017 1.63.505 68.602 1,604,903 - - I,-btsarvice-principal - - - - - - - - - Debt s—irc - mtarast - - - - - - - - - Capimlou0ay 80.270 53.128 2],142 1,738,171 MAW L558.091 85,5OO 29.808 55.692 Total cxpcoditurcc S 3764638 S 1]4.4]9 S 201159 S 3AIL]]6 S 2494782 S 3362.994 $ 85,500 S 37175 S 48325 111—x(&F,6cnuy)of mrcaux oar expanditurcs (276074) (75.062) 201,012 (3.411.]]6) (248.782) 31162994 333500 (15.611) (369331) OTHER FINANCING SOURCES (USES): Pmcueds ofgencml lop8lmm dcb( S - S - S - S 1.500.000 S - S (1,5004000) S- Prureulsfromthesaleof gcnamI capital asses dicposluoo Trsnsf, in 300.000 3(NI,00(I - 350.000 35040M - - - - T— fern (out) (47,879) (174416) 30.462 Toml Olhar Financing Sourcas(Usus) S Mono $ 3004WO S S E850.000 S 3504OW S (1.500.000) S (4].8]e) S (17.416) S 30.462 Net uhanga in fund balance S 2244938 S 101318 S (53.047) Fund balanws-ncpinning of Iha year 75.213 1 S]3346 56,090 Rat Fund balaneaa- beginning oftha yar-«alaled S 75.213 S 14573346 S 56.090 Fund balanm and ofthe year S 300351 S 14674,564 S 3.043 Saes accompanying notes 10 Iha financul swt<ments 77 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Park, Amb,"-, Old S&..I Tee TIF BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ MUDGETARY WITH FINAL ORIGINAL/ ,BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL FINAL BASIS) See Note A BUDGET FINAL BASIS) See Note A BUDGET FINAL BASIS, See Nn4 A ➢UDG REVENUES Saxes and assrssmen,s S 146.000 S 150.000 S 4,000 S - S - S - S 28,800 S 17.182 S (11.618) - Imugwunmcn,allts 2,500 2500 - I30.000 '_18.044- Chargesforserviecs 192,487 135.753 (56.734) 992.500 760.679 12.11.821) - - - Miscellanrogs - 19220 19.220 - 100 100 - - - Imcs,mcn, ermines - 75 75 2.000 6 0.994) Total re —., S 340.987 S 307.548 S (33439) S 1A24.500 S 978.829 $ (145,671) S 28.800 S I1,182 S (11.618) EXPENDITURES General gaxmmcnt S - S - S - S S - S S - S - S - Puhliasafety - _ - 1,038.696 979.437 59259 - - - Public —,Is - - _ - _ - Cnhurcand—ion 315,477 304,128 11.349 - - - Hou and. .ity dcvlopment - - _ _ _ - 200)) - 20, 000 Debt s - print pal Deb,urviccei--, . —I m - - - - - - - caphalomlay lz000 ls.000 Tomlaxpadit— S 315A77 S 3W.128 S 11.349 S L053A96 S 979,437 S 74,259 S S S 20SM Execss(deticicney)of re,vouev mer expendi,unu 25.510 3.420 (22.090) 70,804 (608) (71.412) 28.800 17,182 8.382 OTHER FINANCING SOURCES (USES): P.,&of ge—)long term debt S - S - S - S - S - $ - S- P—ds from,he sale n(general capital aeset disposnwn - - - - - - Tnnsfcrs - - _ - Transfers (om) (1s,0IX,) I5.000 Total O,har Financing Sourcu�(Uses) S S $ $ S S S 05,000) S S 15,000 Na ehangc i, fund balance S 3,420 S (608) S 19.182 Fund balance., -beginning of th, year - 114.355 6340 Rtt,alemcn,s (IMM10) Fund balanecs beginning of,he year-rcs,a,ui S S 14.345 S 6240 Fund balance and ofthe year S 3.420 S 134737 S 23.422 Su aicampagyi, no,es,o,hc rinandW statunca,s City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, E penditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Old S6-1 frdundel TIF Heulth Levy BWdim De rt I BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL (BUDGETARY WITH FINAL (BUDGETARY WITH FINAL FINAL. BASIS) Sre N- A BUDGET FINAL BASIS) See Note A BUDGET ORIGINAL FINAL, BASIS) Sm Note A BUDC. REVENUES T—saod asscssmen)s $ 7,500 S 1,965 S (5,535) S 593300 S 583536 S (9,764) S - S - S - S - Liansesaodp,.its - - _ - - 237300 197,300 130526 (66,774) Intergovemmen1.1 - - Chargesforserrices - - - - - - 180.000 160.000 120.6. (39.356) Misnilaamus - - - Invutmem raMw, 3,000 3010 3.146 146 Total r,acauas S 7.500 S 1965 S (5.535) S 19343M S 581536 S (9.764) S 42043M S 360300 S 254.316 S 005,984) EXPENDITURES G"n 1 g."ni ent S - S - S - S - S - S - S S - S S Public sakty - - _ _ 520,830 450,330 409,995 40535 Public- Cuhu and --twii- - - Hou aadro nity delop.- 'l,000 - 9,000 - - - . Ubi s rvica -princievpal - - - - - 22,859 22,859 - 22,859 IYbt servim -i-." - - - - - - 16,330 16,330 - 16.330 Capi)al outlay 17.000 I8.000 17.834 166 T-1"P"dii— S 7.000 S S 70b) S S S S 577*019 S 50745N S 427,629 S 99.890 F—(d,11,6 ry)ofret —,—,e ,pcadilurs 500 OTHER FINANCING SOURCES (USES): Pmm,d, of geaerel long term debt S - S - S - S - S - S - S - S - S - S - Pw,",ft—tha ed, of gc—lcapital assn d hpos iti., - - - - - - - T—fen- T—fcrs (out) (3.50m 3.500 (576,615) (576.615) T-1 Othri Fium6 Sourc,s(Uses) $ (350(n S S 34500 S (5"l6.615) S (576.615) S S S 5 S N,a change is )bad balance 5 1965 $ 6,921 S (173313) Fund balan,ex-b,m,irg fthe y— 3.107 8.658 234.950 Resta)e-- Fuudbalances- b:gi-mgof the y--rt,t,t,d 5 34107 S 8,658 5 234,850 Fund baimce end Drib, y.-ar 5 5.092 S 15.579 S 61,537 Sec acmmpaaymg uotu to the 6aaneul'r--- 79 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -Budgetary Comparison Schedule For the Year Ended June 30, 2009 Tramportaliao In W,t Fees Public Sefety Impact Fens Light Dleinrrttance BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAIJ (BUDGETARY WITH FINAL ORIGINAIJ (BUDGETARY WITH FINAL FINAL, BASIS) See IV- A BUDG FINAL, BASIS) Seo Note A BUDGET FI Al. BASIS) See Note A BUDGET REVENUES Tnses and assassmrn. S - S - S - S - S - S - S - S - $ Li,,,,, and permits - - - - Chargesforrse w" - 6,818 6.818 130." 94,549 (45.451) 218,860 208,406 (10.454) Misttllan-os- Ineestmeotaamings 8 8 4.500 3.913 (577) Toml reeenuu S S 6.826 S 6.826 S 134.5W S 88A72 S (46.02.8) S 218.86D S 208.406 S (10A54) FXPENDITURFS General'—mm- S - S . S - 5 S S - S - S - S - Publicea@ty - - - IIow 11,324 (324) - - Mblipwnrks - - - _ - - 232.130 I824370 49.760 C.—ands Hou and- nity desvl,p 1 - - - - Delnserviee-principal - - - 24.000 23750 250 15,W0 - Moon D,-b�s_w,-iptcrest - - 11,375 11.300 75 1.4W 930 470 Capitol outlay 120 000 120.OW Total expenditures 5 5 S 5 166375 S 166.374 S I $ 248.530 S 183.300 5 65.230 EN,(deBciency) .Crew—,o u,pendn.m 6.826 6.826 (31.875) (77,902) (464027) (29.670) 25.106 54.776 OTHER FINANCING SOURCES (USES): Proceeds of general long term dcb� S - S - $ PmaYedsfrom�hesaleafgenemlcapitalassmdisposn,on Tmnsie. in - - - - - - 4.547 3.547 - T-15— (om) _ Total" Fionnning Sourees (Us,$) S S S S S S 5 4.547 S 4.547 $ Na chon8c io fund bnlanre S 6.826 S (77,902) S 29,653 Fund balances - beginning of the year - 242.063 88.270 Re t Fund balancns-beginning ofthe yur-rrsmted b S 242.063 S 88.270 Fund bnlanee end fthe year S 6.826 S 164361 S I17.923 Su accompmrying onus to the finamul stmuow�s 80 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Dea Llghl M.inrrm— G.. Tax Street h1.i.tett.— BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL ADIOUNFS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL FINAI, BASIS) See Note A BUDGET FINAL BASIS) S- Note A BUDf.F.T FINAL BASIS) See N.te A BUDG REVENUES T..—..daucssm,-.ts S - S - 8 - S - S - S - S - S - S - Liccnscs.ndpamits Imcmo""tal - - - 354.618 354.678 - - - - Clmsgesf-"'ic.. - - - - - - 1,612,485 1,580,500 (31.985) Miscellaneous - - - _ _ 281 1ns'cstmcnteami.gs 6,000 8.108 1108 12,Om 14,388 ?388 Total rc S S S S 360w678 S 362386 S 2308 $ 1.624.485 S 1.5954169 S (29.316) EXPENDITURES Genial got..- S - S - S - S - S - S Public sa( ty P.blic works - - - 486.300 298.016 188,284 1.321.502 1 252,278 69,224 Culture and recreation Housing and community dctv1.,—t D,+ sav principal - - - - - - 18,746 18,694 52 D,bt srnice - imerest - - - - - 395 2.857 (2,462) Capital omlay 81,400 69.477 11,923 510,250 186.805 323.445 Totalcxpcndit— S S S S 56,700 $ 367.493 S 2D0.207 $ 1.850.893 S 1460.634 S 390,159 Exeass(deficicncy)of mt<— oter exponditures (20I.022) (4,707) 202.315 1226,408) 134,535 360943 OTHER FINANCING SOURCES (USES): Pro ds of gcncr.l long tam debt S - S - S - S - S - S - S - S - S - P—a &from the sale ofg--1 capital asset disposition - - - - - - - - - Tmnsfcrs i. T..,".(om) (4,547) 14,547) Total Olhcr Financing Saurers(Usas) S (4.54]) $ (4547) S S S S S S S Net change i. fund balance S (4,547) S (4,707) S 134.535 Fund bale... - beginning fthe year 4547 410,396 822,943 Resin Fund balances -beginning of1h, year--s W S 4.547 S 410396 S 822.943 Zdbzlmee endofthcyear S S 405.6R9 S 951.478 See.ecompa.yi.e notes to th<fn..c W .n.temerne 81 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 F r ,, Court' rd C.-tity Des-OP-tiom BUDGETED ACTUAL BUDGETED ACTUAL BUICLIED ACTUAL ANT TINTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL (BUDGETARY WITH FINAL ORIGINAV (BUDGETARY WITH FINAL FINAL BASIS) See Note A nuDGET FINAL BASIS) Sic Nntu A RlBR4ET FINAL BASIS) Saw• Nate A iI 11DGE'F REVENUES T.- and nsses-- S - 5 - S - S - S - S - S - S - S - Liansa and permits - - - _ Intargosemmental 13AW 1.000 (12.400) - - '_7.000 5W (26.5W) Charges for-wti ' 158,150 150.437 (7.713) 85.000 71.603 (13,397) 21298 146,867 125.569 Mi"c lhti- _ _ - _ _ - - - Invcvtmrntgamin's 6,0n0 3.698 (2302) 458 458 15.000 1;o715 (4.285) 7utnl retvnu.,a S 177,550 5 1554135 S (22.415) S 85.000 S 72061 S (11939) S 63..298 S 11-.082 S 94.784 FXPF,NDITURF_S General gotxmmcm $ - 5 - S - S - S - S Public safety - - - - - - - Public anrks Cmtti-d..it.n 205,120 222.152 (17,032) - Housingandco -iry deelopment - - - 70,000 58.893 11,1(17 405.288 171.717 233571 Debt sc wv -principal - - - 10,000 7,392 '_.608 - - - Debt service-inteicst - - 20.000 17,424 2.576 - - - C.pim1-1, Totnl cxpandiwre S 2051120 S 222 15^_ S (17,032) 8 100.000 S 93,709 S 76.291 5 405.288 S 171317 S 233,571 Execs (d ii-y)of rcsinves osr-p-ditams (27.570) (67.017) (39,447) 115,000) (11.648) 3.352 (341.99m 113.635) 328.355 OTHER FINANCING SOURCES (USES): l'-d, ofg_11lung tenv dens S - S - S - S - 5 - S - S - $ - S - P-c ds fiom the A, fg,-lrapit.].,,-disposition Transfers in Tramfers (out) Total Othe Fi... d, S..- (Uses) S S S S S S 5 b S Nn rh-, in fund h,,h- S (67.D17) S 01.648) S (13.635) Fund balance - beginning Tthe year 1994465 47.932 536,601 Restatements 23.700 Fund halaocw'- beginning o1111 y.a1 m-1 ed S 199.465 S 47.932 5 560,301 Fundbalanmendoftheymr S 132.448 S 36.284 5 5464666 See uemmpanying notes to the financial stntanems 82 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Evenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Rural Der Loen Rev hi 61AII Runt Der Loan Rnohi 614)2 Mu Gr rat BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE (BUDGETARY WITH FINAL ORIGINAV (BUDGETARY WITH FINAL ORIGINAU (BUDGETARY WITH FINAL ORIGINAL FINAI. BASIS) See Nnte A BUDGET FINAL BASIS) Sce Note A BUDGET FINAL BASIS) See Nofe A BUDGET REVENUES Taxcaandasseesmcros S - s - S - S - S - $ - S - S S - S - Liccnscsandpetmits Intereosrmmcmal 492.500 492.5(X) (492500) Charges forsen�i— 82.421 82.421 30,662 (5D59) - 33,296 33286 - - - Miscellanrnus Inaxslment comings 2.000 2.000 4L265 2265 741 J41 Total rnenoes S 576,921 S 576.921 S 34.927 S (541.994) S S 34.027 S 344O27 $ S S EXPENDITURES Poblicsafety Publice ks Cnhurc and. —inn Housing and communhy d—lop—t 482,054 479,054 3.170 475,884 U-6t scnice -principal 16,877 16.817 16706 171 - - - M-2 senica -interest 6.000 6,(q0 5,368 632 M)00 2.525 425 Capital outlay Toml expenditures S 504,931 S 5014931 $ 25.244 S 476.687 S 340M S 2575 $ 425 S 8 S Exmss(d&,K-y)af—.—orercxpmd it.— 71.990 14990 9.683 (65.307) (34000) 31452 34.452 OTHER FINANCING SOURCES (USES): Pmcaxls of general long term deb) S - S - 8 - S - S - S - S - S - S - S - Proieedsfromthemleofgencral capital asset disposition Tra nsfers _ - Trsnsfers (out) Tmal Othu Finaming Sources (Uses) s $ S S S S S S S S Ne change m fuud balance: S 9.683 S 31,452 S Fund bolonc.a - hegioning oftbe ynar 331,970 - 585 Rcstatemevts 141?601 41.260 (2585) Fond balances-bginoing ofthc y----d S '_90710 S 41.'_60 S Fund balance end fthe y— S 300.393 S 71712 S Sa aenompouying notes to the financml statements 83 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Lw Evforenment G—. CWmra1 Arts G— CHBG - Ecamrric Herein 1 BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS MOUNTS VARIANCE (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL REVENUES ORIGINAL FINAL- BASIS) Sn Note A HUDGF,T FINAL, BASIS) Sre Note A BUDGET FINAL BASISI See Note A BUDGFI' - Lirrnsu anJ p.:rmitx- Ivtergovcmmcntal 288,000 288,000 285.959 (2041) U." 3,750 (9,250) 166.860 85.342 (81,518) Charecs for—i— - - - _ _ - Misecllsocous 10,000 I0'000 5.906 (4.094) - - - - _ loss. mings To al rc nucs S 298.000 S 298,000 S 2911865 8 (6,135) S 13,000 S 3750 S (9.250) S 166.860 S 85342 S (87.5181 ESFENDITURF_5 Genual gosemmem S S S $ - S - S - S - S - $ - S - Publlesakty 10,000 10.000 11253 (L253) PuM1lKuvrls - - - - - Cuitureundrccrcatian - - - - 13.000 3,750 9.250 Housing and--ily d—lopment - - - - - - 166.860 85,342 8L519 Deb) -itt- principal - - _ _ - - - uM1) sc w, - 11 tcr..$) CapiUlaotiay 315.000 322348 313.901 8.447 Toml ewcndimrt-s S 325A00 S 332_.348 S 325A54 S ].I94 S 13,000 S 3.750 $ 9350 S 1664860 S 85342 S 814518 F1mss (dcl(ciency)of menucs oser pentlitures (27,000) (344348) (33.289) 1.Q59 OTHER FINANCING SOURCES (USES): Pmeaeda of E.nrrai long term debt 5 - S - S- Procaulsfrnmth<sale ofg—llcapital assn disposition - - - Transfers in 2],000 27,000 27,000 Transfers (out) T-1 Other Financing Sources(U.—) 5 27,000 S 27,()DD S 27,000 S S S S S S S NG change in fund M1ninoce S (6.289) S S Fund halaoces - beginning of the year 12.424 - 234700 Rota 3.]001 Fund M1alanc<s-M1eginning of the yrar-restveJ S 124424 S S Fund balance end ofthc year S 64135 S S Sx ace rmpanying no)cs )o )ha financial statcmcn)s 84 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -Budgetary Comparison Schedule For the Year Ended June 30, 2009 Youth Shelter DUI Court Gr®nt Fire Grants / Dormtiuna BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS M AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL (BUDGETARY WITH FINAL FINAL. RASISI See No A 011w, FINAL. BASISI See Note A BUDGET ORIGINAL. IF NAI. BASIS) See N A RUIX" REVENUES Taxu anJ asswsmeuts S - S - S - S- Liccnscs- Interpocemiocntvi 450,001 450.001 - 91.438 27,568 (63.870) 1.390,224 1,333,314 165,421 (1,167,893) Charecs for scniccs - - - - - - Misccllaneous 6,000 21,000 15.344 (5.656) Intvsuncnt comings Total rutvnuu 5 450.001 S 450,001 S -S 91A38 S 27.568 S (63.870) S 1.396.224 S 13544314 5 1M765 S (1,173,549) EXPENDITURES Gaocmi gowmmunt S - S - S - S 91,438 S 26.615 S 6023 S S S $ - Public rey - - _ - - - 350.438 409,152 129,055 278.097 Public arorks - - - - - - - - Cuhur,.andre t - - - - - - m m Hnusineanduaity detvlopment 450,001 450,W1 - - - - - Ubts ica- principal - - - - - - - - - u-n1 a w, - tr lu - - - - - - - - - - Cnpital-hy 1,0574589 L042589 71.489 971.100 Taalexpendit S 4504MI S 450M S S 91.439 S 26,615 S 64.823 S 1, 008.027 S 1,449741 S 200.544 S 1349J97 FZ"(&f,6 ry)ofrcceouu--p-dit— - 953 953 (11,803) (95.4271 (97'19) 95.648 OTHER FINANCING SOURCES (USES): fhacaxls of general loaf term debt S - S - S - S - S - S - S - S - S - S - Pneuas uam me gale orgeaeral capiml a��zt daposama - - - - - - - - - Transfers- 'I}anafrnlouti Total Other Financing Saur (Uses) S 5 S S S S S S S S Na change in fund balance S S 953 S (19.779) Fund balansxs - begmmg fthe ycar - - 53,713 Restatements Fund balamxs-begin mgofthe yu-ur-rt'stalud 8 S S 53.713 Fund balance end ofthc year 5 S 953 S 33,934 See accompanying nat,s to the finaneiul.nmun�nts 85 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 ISTEA TOTAL NONMA OR SPECIAL REVENUE BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAV (BUDGETARY WITH FINAL (BUDGETARY WITH FINAL FFINjb-, BASIS) See IV- A BURG G ORIGINAL FINAL BASIS) Sec Note A BUDGET REVENUES Taxes and azs --, S - S - S - 5 775,600 775.6W 752,683 (22,917) Liaascs and permits - - 237,300 197,300 130.526 (6074) Intergotemmemal 276,679 149,649 (127,030) 3,701,433 3.644.523 1.749,565 (1.894,958) Charges for —ieea - - - 4.186,112 4.166,112 3AN.468 (741.644) Miscel1-- - - 16.000 31.000 41,520 10.520 Inacstment—mgx 52,000 52SM 50AG6 (1.594) Tolal menuu S 276,679 S 149,649 S (127,030) 5 8.968.445 8.866535 6.149.168 (2.717367) EXPENDITURES Gaaaml eovamm- 5 - S - 5 - 5 91.438 91.438 26,615 64823 public safety - - 1.930.964 1,917,178 1,1 o864 376.314 Public works - - - 2,039,932 2,039,932 1,732.664 307268 Culture and recrwti- - - - 543.597 543,597 547,397 (3,800) Housing and mmmunity d—lop—, - - - 3561,076 3,559.076 949,076 2,609.000 D_bt—ica -principal - - - 107.482 107,482 66.542 40,940 Debt service - imeres) - - - 58.500 58,500 40.454 18,046 Czpi)al —]ay 3241466 1654642 159,424 4.344.746 4338,094 1207,664 341304430 T-1cIpeudi— S 3244466 S 165D42 S 159,424 $ 12+6774735 12654.297 6*111276 64543,021 Ezcess(deficicncy)of rctvnues ova e,p,,dit,,, (47.787) 05393) 32,394 (347094290) (3,787.762) 37.892 3.9254654 OTHER FINANCING SOURCES (USES): Prorecds ofg,,7e 1 long term debt 5 - S - $ - S 1,500.OW I.SOO.OW - (I500.000) 1' —ds fmm)hasal—fga ml capital asset disposition - - - - TmnsGrsiu 474878 174416 (304461) 719.425 729.425 698,963 (30.462) Tmnsfcrs (om) (647.540) (647,540) (5984578) 48.962 Total Olhcr Financine S—(Uses) S 47.878 S 17,416 S (304462) S 145814885 1581.885 100385 (1.491.500) Nat ghanea m feud balance $ 2.023 1384277 Fund balancas - beginning of the yea 19.622 44868,WO Rastmements (10? 595) Fund balance- beginning ofthe year -restated S 194622 4.765.495 Fundblanceandof)hey— S 21645 44903.7T_ See.—,paayiq saes m the fiaaucul nntem�m.c 86 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 2002 G.O. Bond 2004 G.O. Bond City HA Debt Service BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL (BUDGETARY WITHFINAL REVENUES FINAL BASIS) Sze Nate A BUDGET FINAL BASIS) See Note A BUDG FINAL BASIS) See Nete A BUDGET Taxeand esaamznta Llcenae and permits S 284,735 S - 281,402 S (3,333) S 275,475 S 274.589 S - (986) S - S - - S - - - lntcrgorxm Charge fm urvlca Mi—ll....' - - - - 95,950 95,950 lnvenment eaminge 2.500 1.741 (759) 2.000 2.040 40 LOW (1.000) Toml rcvenae S 287.235 S 283J43 S (4,092) S 777.475 S 276.629 S (846) S 96.950 S 95.950 S 0.000) EXPENDITURES G--1 gotxmmznt S - S - S - S - S - 5 - S - S - S - Nblk Ws ly Publk works - - - - - - - Culmrc and m mtion Housing and community dnxlopment - - Dcblmrviu -principal 155.000 155,000 - 175,000 175.000 68.577 68,577 Dzbt mrvice - imercsl Capilal outlay 135.862 135,562 300 98,257 98257 - 48,988 49,021 967 Totalexpenddurzr S 290A62 S 2901562 S 300 S 273,257 S 273.257 S S 1171565 S 116.598 S 967 Ex=1(deficizncy)of mvenua ovu eapcndil— (3627) (7.419) (3.792) 4.218 3.372 (846) (20615) (20,648) (331 OTHER FINANCING SOURCES (USES): Proceeds of V-1 long tam debt Pmmcdafmmthcaala of S--lcapital aasd disposition S - S - - S - S - S - S - S - $ - - S - T—fcrs - - - Tmn 1— Taal Other Financing S..—(U-) S S S - S S S S S S Nd change in fund balance S (7,419) S 3.372 S (20.648) Fund balance - beginning of the year 24.845 29,997 20,648 Retetemcnb Fund balanus- beginning oflhe year--.1M S 24.845 S 29,887 S 20.649 Fund balanu end ofthe year S 17.426 S 334259 S See accompanying noles to the ancul stalementa 87 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 Airport TIF Debt &rrice Wetai& TIF Debt Sersice SID R—Mti BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL (BUDGETARY WITH FINAL ORIGINALL (BUDGETARY WITH FINAL ORIGINAL (BUDGETARY WITH FINA L REVENUES FINAL BASIS) See Nose A BUDGET FINAL BASIS) See Noee A BMC,ET FINAL BASIS) Sx Note A BURG Tazzsandau,ements S 624,400 S 583.614 S (40.786) S 272,550 5 306.522 S 33,972 S - S - S - Lianses and permits - - - - - Intesgovzmmcnsal - - 71,918 71,918 Charge far ttrvice 37,400 - (37.400) 42.540 42,166 (374) - Muccllaneoua lnvzstment earnings 9.000 - (9.000) 8,520 5,068 (3,432) 6.043 6.013 Amounts atvdable forappmpriation S 670,800 S 5834614 S (874196) S 395.508 S 425.674 S 30.166 S S 6.043 5 6.043 EXPENDITURES Gancmlgovemmem Publicsafety S - S - S - - S - - S - 5 - - S - - S - S - - Publicunrl's - - - - - - - Cultureandrecrcatlon - - - - - - - - Hopsingandcommunisydevclopmcnt - - - - - Debtservlce -principal 235,000 115,000 120.000 74.197 74,197 - _ - Debts,mim-inlerest 130,150 69,603 60,547 8.372 8.372 - Capilalouilay Total chug, to appmpmeions S 3651150 S 1844603 S 180.547 S 81569 S 82369 S S S S Enczss(deficizney)of rcvcnuu oser expenditures 305.650 399.011 93.361 312.939 3434105 30,766 6.043 6.Ot3 OTHER FINANCING SOURCES (USES): P.ce ofgenzml longtorn 16, S S . 5 - S S - S - 5 - S S - Proczzdsfromthesof ofecnmlcapital assd disp,hm - - - - - - Tmnsfers N _ - _ 39 39 Tmnsf,(ou000) (300.000) (300,000) (350 (350000) (30000) (1. 15.000 Taal Other, Financing S.—(Use) S (300.0001 S (300.000) S S l350,000) $ (350.000) S S f30.000) S (14.961) 961) S 15,03939 Net change in fund balaaro S 99.011 S (6.895) 5 (8.918) Fund balance- beginning fthe year 197.974 174A 7 254.657 Rutatcmznts Fund balances- bgmning of1he yer-restated S 197.874 S 1744487 S 254.657 Fund balance end of the year S 296.895 S 167,592 S 245.739 Sze accompanying note to the! ancial statements 88 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 1999S&C 2000S&C 2002S&C BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL (BUDGETARY WITH FINAL ORIGINAL/ WITH FINAL ORIGINAL (BUDGETARY WITH FINAL FINAL. BASIS) See Nole A BUDGET FINA BASIS) See Note A DOUC.F:T FINAL. BASIS) Sec Nnle A BUDGET REVENUES Taxuandassessmcnts S - S 259 $ 259 S 318 S 371 S 53 S 1.884 S 1,909 S 23 Licenses and permits - - - - Imergotx Charge for —ices - Inaxstmen)cafnioes Amoams ataiLblc for opp,p,i,lion S S 259 5 259 S Ox S 321 S S3 $ 1.684 S 1.907 S 23 EXPENDITURES General ¢msanm,n) $- PobOcsafay- Public a k,- Cmmreaadmemaeon Hou and co .itydnclopmcnt - - - - - - - Dcbl sendee -principal - - - 290 289 1 1,671 1,671 - Ocbtsen�a -i-- - - - 28 28 - 213 213 - Capital oanay Total chuge, to appropriations S $ $ S MS $ 317 S 1 S 1184 S 1x84 S Ex— (defcleoy)of n-senoes otvc uzp,.da— 259 259 54 59 23 23 OTHER FINANCING SOURCES (USES): P--1, ofg—.1 long term debt S - S - S - S - S - S - S - S - S - P—ds tram thesale ofg—,)capital asset dieposioan Transfers- T—fcrs (oat) (I(10) (39) 61 T-1 Other Fin—m, Sources (Uses) S 000) S (39) S 61 S S S S $ S Net change in fund halaoev $ 220 S 54 S 23 Fund balances - hcginniag of the year (220) (315) (377) Rcstat-mc Fund balamxs- bcgioning fthe ynar-restated S 0) S (375) $ (377) Fund balance end ofthc year S S (2M) S (354) Sec accompanying oo)u to the financial s)m�mvn)s 89 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, E penditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 2003 S& C 2004 S& C 2005 S& C BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL (BUDGETARY WITHFINAL ORIGINAL (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL FINAL. BASIS)See NoleA BUDF.FT FINAL BASISI See N—A BUDGET FINAL, BASIS)Sze N--A BUDGET REVENUES Taxcsandasseesmems S 1,996 S 2,075 S 79 S 4.953 S 4365 S (588) S 4Affl S 2,915 S (1,185) Lie..... and permits - - - - - - - intergotemmental - - - - - Cha -fbr se vi Miscellaneous - - _ - - - Intt mings Amounts�aladablz forappropmli- S 1.996 S 1015 S 79 S 4.953 S 4.365 S 1588) S 4.100 S 2.915 S (1.185) EXPENDIJURFS General gotw•mment S - S - S - S - S - S - S - S - S - Puhlicsafety - - - - - - Nbl Work: - - - - - - Cm— mrdre - - - - - Hou and co unity dztvlopment Debtsc w,-principal 1.720 1.719 1 4,391 4.391 - 2.857 1856 1 Ikht—ice -ml— 2?6 275 1 561 561 - 1243 1242 1 CzPiW outlay Totalchmges to appropriations S 1.996 S 1994 S _ S 4.952 S 4952 S S 4.100 S 4.098 S aw,(defcieacy)of rz —.,o expeoditums 81 81 I (587) (588) (1,183) (1.183) OTHER FINANCING SOURCES (USES): Proceeds ofgeou 11., term debt S - S - S - S - S - S - S - S - S - Pmc from thcs L f gznemlcapiml asszt dsposition - - - - - - - - - Tmmfzrs Tmmfers (out) Tatal Other Financing Sourecs(Uecs) S S S S S S S S S Net changz in fuad balaoea $ 81 S (589) S (1.183) Fund balances-bzginning of the year 245 (1,772) (61 Rest balnoccs-bcgi Fand ine ofthc yearrestated S 245 $ (1.772) $ (6) Fund balanez end ofthe year S 326 6 (2.359) S (14189) Sec accompanyiq no , to thz fioancal smtcmmts 90 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 2007 S & C SRI 341 SID 342 DOUGLTED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARI. NCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL/ BUDGETARY WITH FINAL PI,NAL BASIS) See Nofe A BLDCET FINAL, BASIS) See IS— A BUDGET FI AL BASIS) See Note A BUDGET REVENUES Tries and assessments S 3.313 S 3.428 S 115 S 6,300 S 5,305 S (995) S 6.300 S 3,037 S (3,263) Lie and p—1, Charces for xrvims - - - - - - - Inssstmumt gamines Amgunt,—il0 bk for appmpriatfon $ 3313 S 34428 S H5 S 6300 $ 5305 S (995) S 6300 S 31037 S (3_263) EXPENDITURES Gcnzrsl eosemment S - S - S - S - S - S - S- Publicsafaty Public Cultureand --ion- Housingand.--ity dgsvlopment - - - - Ihht—is -principal 1,926 1,926 - 5,000 S.ODO - 5.000 5,000 - to Detn service - Brest 1,387 1.397 - 1300 925 375 1,863 1.550 313 Capital outlay Tatal charges to approprutigns S 3,313 S 3313 S S 6300 S 54925 S 375 S 6.863 S 64550 S 313 Excess(dcficiency)af ms.— osef expenditures - 11-1 715 (620) (620) (563) (3513) (950) OTHER FINANCING SOURCES (USES): Proceeds of general long term debt $ - S - S - S - S - S - S - S - S - Pmceeds fmm the sale ofgg gal capital asses disp—tmn Tnnsfgrs (out) _ Tom1 Other Financing Source (Uses) S S S S S S S 5 S Ngt chance in fund bnlanm S 115 S (620) S (3.513) Fund balances -beeinnine oflhg year - 8,630 12,966 Rgstatu — Fund balanms- beeinnine fthe yea-rc-IM S $ 81630 S 11966 Fund balanm end ofthe ywr S 115 S 9.010 S 9.453 See accompanying notes to the finaneul ssatcmcnts 91 REVENUES Tax and as Lice and peon Imergo utnl Rs Chargcc far s1cn3ces Miscellnnzaus In�cstmcm timings Amounts atahW for.ppmprution EXPENDITURES I PubliNMgmemmwt zafcty Public—k, Culture and rscrcation Housing and ro .ity dnxlopment DIN-primipal DIN —ilx - imercst Capital outlay Total charges to appropriations Excess (Jcl icncy)of re axpenditurts OTHER FINANCING SOURCES (USES): Pnte«ds of g—.1 long — debt Pmeeeds Gom the sale ofeu aal mpilal asset disposition Tmnsfasi. Tmmfers (out) Tmal Ott R.... mpSources(Usti) Net change in fund [,.]ance Fund b.1.— heginniog of the year Rutataments Fund balances- beginning of the year - —IM Nod balance end of )hc year Sec accompanying ..- to the Bnuneial statemcros City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 SID 343 TOTAL NONMAJOR DEBT SERVICE FUNDS Fire Truck BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY WITH FINAL ORIGINAL (BUDGETARY WITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL FINAI, BASIS) Seo Noto A BURG FINAL BASIS) Seo Note A BURG FINAL, BASIS) See Nn(e A RUDC.ET S 13L600 S 124.346 S (7,254) 1,617,924 1,594.135 (23,799) - 1 - S - - - - 71.918 71,918 - - - - - - - 79.940 42.166 (37,774) - - - - - - 95.950 95.950 - - - - 23.000 14.892 (8,108) S 131.600 S 124346 $ (74254) 1.888.732 LtU9.061 (694671) S S S - S S - S 80,000 80,000 - 810,629 690.626 120,003 - - - 51,600 47,870 3.730 490JW 411966 66.234 - - 54 356 54 356 S 131.600 $ 127,970 S 3.710 1.1_90,729 111O4.492 1864237 54 356 S 544.756 S (3524) (3.524) 598.003 714.569 116566 (544.756) (544.756) S - - - - 39 39 - - - (680,100) (6654039) 15,061 S S S (6801001 (665.000) 15.100 S $ S (3.524) 49.569 S (544.756) 120,197 841,746 544,756 S 120197 M1,746 S 544.756 S 1164673 891315 S 92 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budgetary Comparison Schedule For the Year Ended June 30, 2009 S & C Comtrucoon TOTAL NONMAIOR CAPITAL PROJECT FUNDS TOTAL NONMAJOR GOVERNMENTAL FUNDS BUDGETED ACTUAL BUDGETED ACTUAL BUDGETED ACTUAL AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE AMOUNTS AMOUNTS VARIANCE ORIGINAL/ (BUDGETARY KITH FINAL ORIGINAL/ (BUDGETARY WITH FINAL (BUDGETARY WITH FINAL REVENUES INA BASIS) See Note A BUDGET FINAL BASIS) See Note A BUDGET ORIGINAL FINAL BASIS) See Nate A BURG Taxuandasseumen.s - S - Y - - S - S - 2,393,524 2,393,524 S 2,346,918 S (46,706) Liansesand N-fs - - - - - - 237.300 197.300 130,526 (66,774) Intergosemmenml - - - - 3.773,351 3.716.441 1,821,483 (1,894,958) Charge rorscrvicu - - - - - - 4.266,052 t,246,052 3,466,634 (779,418) Mumllan — - _ - 111,950 126.950 137.470 10,S20 Investment umings - - - 75.000 75.000 651299 (9.702) Amoon.s aaaJable fmappmprietion - S S - S - S - 10.857.177 10.755_267 S 7368.229 S (2,797,039) EXPENDITURES Genets govemment 204.775 S - S 204.775 204.775 S - S 204.775 296.213 296.213 S 26.615 S 269,599 Publicsafc.y - - - 1.930.964 1,917,178 1.540,964 376.314 Publk worts - 427 (427) - 427 (427) 2.039,932 2,039,932 1,733,091 306,841 Cvlmm and recreation - - - - - 543,597 543,597 547,397 (3,800) Hoosi,gandr —ity 1e 1,p—t - - - - - - 1561,076 3,559,076 949,076 209,000 Debt service -principal - - - - - - 918.111 919,111 757,168 160,943 Debt service -Intent - - - 538.600 538,600 454,320 84,280 Capital outlay - 12.375 (12.3751 544.756 557.131 (12.375) 4.889.501 41S92IS50 1364395 3.118.055 Total charges to appropriations 204,775 S 11802 S 191.973 749.53I S 557,559 S 191,973 14.717S95 14.694.557 S 7,7734326 S 6.921 _31 Enccss(defiti—y)ofmvenue oaxr expenditure (204.7751 (12.902) 19L973 (74%531) f557.5581 191,973 (3.860.8181 (3.939.290) 194,903 4.134J93 OTHER FINANCING SOURCES (USES): PmeeWsofgeneral long term deb. 50,000 S 8,980 s (41,020) 50,000 S 8,980 S (41,020) 1,550,000 1.550,000 S 8,980 S (1,541,010) Pmmedsfmm the salt of general capital asset disposition - - - - - Tnnsfes in - - - - - 729,425 729.425 699,002 (30,423) Tmasf—(-) - - - (1,327.640) (1327640) (1.263.617) 64.023 Taal O.hcr Financing Source (Use) 50,000 S 8.980 S (41.020) 50.000 S &980 S (4110201 951385 951385 S (555.635) S 01 507.420) Net change in fund balance S (3.822) S (5494579) S (360.731) Fund balances - beginning of the year - 544.756 6,254592 Relatcmcnts 151.9 Fund balances -beginning ofthe year - ru.atW $ S 544.756 S 6.I51.997 Flmd balance end of the yur S (3,822) S (3,8221 S 5.791265 Sce accompanying noka -he 11-6 l :tatcmcma 93 RESOURCES (INFLOWS): Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Amounts available for appropriation CHARGES TO APPROPRIATIONS (OUTFLOWS); General government Public safety Public works Culture and recreation Housing and community development Debt service - principal Debt service - interest Capital outlay Total charges to appropriations OTHER FINANCING SOURCES (USES) Proceeds from the sale of general capital asset disposition Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - beginning of the year Restatements Fund balance - beginning of the year - resetated Fund balance - end of the year City of Kalispell, Flathead County, Montana Budgetary Comparison Schedule -Major Debt Service Fund For the Fiscal Year Ended June 30, 2009 SID 344 ACTUAL AMOUNTS VARIANCE BUDGETED AMOUNTS (BUDGETARY WITH FINAL ORIGINAL FINAL BASIS) See Note A BUDGET 412,508 412,508 $ 150,959 $ (261,549) 412,508 $ 412,508 $ 150,969 $ (261,549) 225,000 225,000 225,000 187,508 187,508 187,508 412,508 $ 412,508 $ 412,508 $ RE $ (261,549) $ 317,897 $ 317,897 $ 56,348 City of Kalispell, Flathead County, Montana Combining Balance Sheet Nonmajor Proprietary Funds June 30, 2009 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Due from other governments Total current assets Noncurrent assets: Capital assets - land Capital assets - construction in progress Capital assets - depreciable, net Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Accrued payroll Total current liabilities Noncurrent liabilities: Noncurrent portion of compensated absences Total noncurrent liabilities Total liabilities NET ASSETS hivested in capital assets, net of related debt Unrestricted Total net assets Total liabilities and net assets See accompanying notes to the financial statements Airport Enterprise Solid Waste Totals $ 210,420 $ 211,333 $ 421,753 - 56,514 56,514 780 - 780 - 48,026 48,026 $ 211,200 $ 315,873 $ 527,073 1,347,868 - 1,347,868 91,808 - 91,808 1,608,611 676,970 2,285,581 $ 3,048,287 $ 676,970 $ 3,725,257 $ 3,259,487 $ 992,843 $ 4,252,330 $ 1,286 $ 3,113 $ 4,399 1,660 10,240 11,900 $ 2,946 $ 13,353 $ 16,299 3,351 59,179 62,530 $ 3,351 $ 59,179 $ 62,530 $ 6,297 $ 72,532 $ 78,829 $ 3,048,287 $ 676,970 $ 3,725,257 204,903 243,341 448,244 $ 3,253,190 $ 920,311 $ 4,173,501 $ 3,259,487 $ 992,843 $ 4,252,330 95 City of Kalispell, Flathead County, Montana Combining Statement of Revenues, Expenses, and Changes in Net Assets Nonmajor Proprietary Funds For the Fiscal Year Ended June 30, 2009 Airport Enterprise Solid Waste Totals OPERATING REVENUES Charges for services $ 72,373 $ 758,104 $ 830,477 Miscellaneous revenues - 132 132 Total operating revenues $ 72,373 $ 758,236 $ 830,609 OPERATING EXPENSES Personal services $ 61,030 $ 462,268 $ 523,298 Supplies 738 41,304 42,042 Purchased services 24,904 35,386 60,290 Fixed charges 17,338 82,568 99,906 Depreciation 100,832 150,606 251,438 Total operating expenses $ 204,842 $ 772,132 $ 976,974 Operating income (loss) $ (132,469) $ (13,896) $ (146,365) NONOPERATING REVENUES (EXPENSES) Interest revenue 8,660 6,336 14,996 Total non -operating revenues (expenses) $ 8,660 $ 6,336 $ 14,996 Change in net assets $ (123,809) $ (7,560) $ (131,369) Net assets - beginning Restatements Net assets - beginning restated Net assets - ending See accompanying notes to the financial statements $ 3,376,999 $ 927,871 $ 4,304,870 $ 3,376,999 $ 927,871 $ 4,304,870 $ 3,253,190 $ 920,311 $ 4,173,501 tiP City of Kalispell, Flathead County, Montana Combining Statement of Cash Flows Nonmajor Proprietary Funds For the Fiscal Year Ended June 30, 2009 Cash flows from operating activities: Cash received from customers Cash received from miscellaneous sources Cash payments for claims Cash payments to employees Net cash provided (used) by operating activities Cash flows from capital and related financing activities: Acquisition and construction of capital assets Net cash provided (used) by capital and related financing activities Cash flows from non -capital financing activities: Net cash provided (used) from non -capital financing activities Cash flows from investing activities: Interest on investments Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning Cash and cash equivalents at end Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation Changes in assets and liabilities: Accounts receivable - net Accounts payable Accrued payroll Net cash provided (used) by operating activities See accompanying notes to the financial statements 97 Airport Solid Waste Enterprise Totals $ $62,164 $778,280 $ $840,444 $132 $132 ($57,960) ($173,605) ($231,565) ($59,706) ($460,323) ($520,029) $ (55,502) - 144,484 $ 88,982 $0 ($240,394) (240,394) $ - - (240,394) $ (240,394) $8,660 $6,337 $14,997 $ 8,660 - 6,337 $ 14,997 $ (46,842) - (89,573) $ (136,415) $257,262 $300,906 $558,168 $ 210,420 - 211,333 $ 421,753 $ ($132,469) ($13,896) $ ($146,365) 100,832 150,606 251,438 ($10,209) $20,176 $9,967 ($14,778) ($13,244) ($28,022) $1,122 $842 $1,964 $ (55,502) - 144,484 $ 88,982