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7. Supplemental InformationAirport TIF — Accounts for monies received and expended for approved projects in this TIF district. Westside TIF — Accounts for monies received and expended for approved projects in this TIF district. Parks in Lieu — Accounts for monies received by developer's for the purpose of making improvements in specific City parks. Parks — Accounts for the monies received and expended in the operations of the City's Parks Department. Ambulance — Accounts for the monies received and expended in the operations of the City's Ambulance Department. Old School TIF's — Accounts for monies received and expended for approved projects in these TIF districts. Health Levy — Accounts for revenue from the permissive mill levy which provides funding for the fiscal year 2003 health insurance premium rate increase. Building Department — Accounts for all activity of enforcing the building regulations adopted by the City. Impact Fees — Accounts for street and public safety impact fees received and allowed and approved expenditures of each. Light Maintenance — Accounts for special assessment revenues levied, received, and expended for street lighting. Gas Tax — Accounts for revenues from State gasoline taxes apportioned from the State of Montana Department of Highways. Street Maintenance — Accounts for special assessment revenues levied, received, and expended to keep streets clean, safe, and driveable. Forestry — Accounts for special assessment revenues levied, received, and expended to care for almost 7000 trees. MACI Grant — Accounts for the purchase of a street sweeper with the use of mostly federal monies. Courtyard — Accounts for monies received and expended relating to the 16 units of housing known as the Courtyard Apartments. Community Development Operations — Accounts for monies received and expended in planning and implementing economic and community development programs. Rural Development Loan Revolving — Accounts for monies received, grant and other, and expended in the process of providing gap financing for business retention, expansion, or start-up. Law Enforcement Grants — Accounts for multiple grants received by the Police Department and all related revenues and expenditures. Court Grants — Accounts for multiple grants received by the Municipal Court and all related revenues and expenditures. Cultural Arts Grants- Accounts for grant monies received from the Montana Arts Council for three local nonprofit organizations. The City is the sponsor for these grants. CD Grants — Accounts for multiple grants received by the Community Development Department and all related revenues and expenditures. Fire Grants - Accounts for multiple grants received by the Fire Department and all related revenues and expenditures. Parks Grants - Accounts for multiple grants received by the Parks Department and all related revenues and expenditures. Street Stimulus Grant - Accounts for grant monies received for and expenditures related to City pavement maintenance projects. Energy Efficiency — Accounts for grant monies received for and expenditures related to City efforts to increase energy efficiency. 2002 G.O. Bond — Accounts for the debt service payments associated with the Woodland Water Park general obligation bonds. 2004 G.O. Bond — Accounts for the debt service payments associated with the Fire Station #52 general obligation bonds. City Hall Debt Service — Accounts for the debt service payments associated with the new City Hall at 201 1st Avenue East. Airport TIF Debt Service - Accounts for the debt service payments associated with the Airport Tax Increment District. Westside TIF Debt Service - Accounts for the debt service payments associated with the Westside Tax Increment District. Debt Service Revolving — Accounts for monies associated with the closing out of debt service funds and covering other debt service fund payment shortages. S & C's - Accounts for the debt service payments associated with Sidewalk & Curb bonds. SID 341 - Accounts for the debt service payments associated with the Special Improvement District #341 bonds. SID 342 - Accounts for the debt service payments associated with the Special Improvement District #342 bonds. SID 343 - Accounts for the debt service payments associated with the Special Improvement District #343 bonds. CAPITAL PROJECT FUNDS Fire Station Construction Grant — Accounts for grant monies received for and expenditures related to the remodel of Fire Station #51. S & C Construction — Accounts for the monies received for and expenditures related to sidewalk and curb construction. City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2010 Airport TIF Westside TIF Parks in Lieu Parks Ambulance Old School TIFs ASSETS Current assets: Cash and investments 882,648 1,849,986 38,987 115,071 80,488 8,284 Taxes and assessments receivable, net - 21,764 - 51,646 - 27,453 Accounts receivable - net - - 506,595 - Notes and loans receivable - Contracts receivable Due from other funds - - - _ Due from other governments 61,312 25,255 51,797 348 Prepaid expenses - - - - - _ Total current assets 882,648 1,933,062 38,987 191,972 638,880 36,085 Noncurrent assets: Restricted cash and investments - - - - - _ Advances to other funds Deferred assessments recievable Long term portion of loans receivable Total noncurrent assets - - - - - _ Total assets 882,648 1,933,062 38,987 191,972 638,880 36,085 LIABILITIES Current liabilities: Accounts payable 11,066 5,314 - 20,978 4,996 - Accrued payroll 1,460 270 48,771 20,093 Retainage - - - - Due to other funds - Deferredrevenue-accountsrecievable - - 501,942 - Deferred revenue -assessments recievable 21,764 51,646 - 27,453 Deferred revenue -loans recievable - - - - _ Total current liabilities 12,526 27,348 121,395 527,031 27,453 Noncurrent liabilities: Advances payable - - - - _ Deferred revenue -loans recievable Deferred revenue -assessments recievable Total noncurrent liabilities - - - - _ Total liabilities 12,526 27,348 121,395 527,031 27,453 FUND BALANCES Reserved for advances - - - - - Reserved for debt service Unreserved reported in general fund - - - - - _ Unreserved reported in special revenue funds 870,122 1,905,714 38,987 70,577 111,849 8,632 Total fund balance 870,122 1,905,714 38,987 70,577 111,849 8,632 Total liabilities and fund balance 882,648 1,933,062 38,987 191,972 638,880 36,085 See accompanying notes to the financial statements M 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 recievable Long term portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Accrued payroll Retainage Due to other funds Deferred revenue -accounts recievable Deferred revenue -assessments recievable Deferred revenue -loans recievable Total current liabilities Noncurrent liabilities: Advances payable Deferred revenue -loans recievable Deferred revenue -assessments recievable Total noncurrent liabilities Total liabilities FUND BALANCES Reserved for advances Reserved for debt service 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, 2010 Building Light Street Health Levy Department Impact Fees Maintenance Gas Tax Maintenance 706 32,544 5,554 117,221 409,271 720,937 48,171 - - 22,947 - 163,376 11,348 38,644 306,337 60,225 32,544 5,554 178,812 409,271 1,190,650 294,605 - - 294,605 - 60,225 32,544 300,159 178,812 409,271 1,190,650 1,803 15,132 91,760 64,369 4,207 869 - 23,058 - - 7,500 - - 16,000 48,171 22,947 163,376 48,171 6,010 38,948 99,260 266,803 16,000 - - - 16,000 48,171 6,010 38,948 99,260 282,803 12,054 26,534 300,159 139,864 310,011 907,847 12,054 26,534 300,159 139,864 310,011 907,847 65 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2010 Rural Community Dev. Development Loan Law Enforcement Forestry Courtyard Operations Revolving Grants Court Grants ASSETS Current assets: Cash and investments 39,777 2,260 430,764 388,529 (64,675) (17,006) Taxes and assessments receivable, net 19,000 - - _ Accounts receivable - net _ _ Notes and loans receivable 6,330 38,458 Contracts receivable Due from other funds - Due from other governments 20,684 500 79,385 48,298 Prepaid expenses _ _ _ _ _ Total current assets 79,461 2,260 437,594 426,987 14,710 31,292 Noncurrent assets: Restricted cash and investments 101,513 Advances to other funds _ Deferred assessments recievable _ Long term portion of loans receivable - 66,347 417,723 Total noncurrent assets 101,513 - 66,347 417,723 - _ Total assets 180,974 2,260 503,941 844,710 14,710 31,292 LIABILITIES Current liabilities Accounts payable - 5,765 - - 31,292 Accrued payroll 4,139 2,071 901 5,243 - Retainage - _ _ _ Due to other funds Deferred revenue -accounts recievable - Deferred revenue -assessments recievable 19,000 - _ Deferred revenue -loans recievable - 6,330 38,458 - _ Total current liabilities 23,139 14,166 39,359 1243 31 292 Noncurrent liabilities: Advances payable _ _ _ - Deferred revenue -loans recievable 66,347 417,723 Deferred revenue -assessments recievable _ Total noncurrent liabilities - 66,347 417,723 - _ Total liabilities 23,139 80,513 457,082 5,243 31292 FUND BALANCES Reserved for advances - _ Reserved for debt service Unreserved reported in general fund - _ _ _ _ Unreserved reported in special revenue funds 157,835 2,260 423,428 387,628 9,467 Total fund balance 157,835 2,260 423,428 387,628 9,467 Total liabilities and fund balance 190.974 29A,n 5MQAI QAA'711) In 7111 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 recievable Longterm portion of loans receivable Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Accrued payroll Retainage Due to other funds Deferred revenue -accounts recievable Deferred revenue -assessments recievable Deferred revenue -loans recievable Total current liabilities Noncurrent liabilities: Advances payable Deferred revenue -loans recievable Deferred revenue -assessments recievable Total noncurrent liabilities Total liabilities FUND BALANCES Reserved for advances Reserved for debt service 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, 2010 CD Grants - Brownsfield/NS Fire Grants / CTEP / DNRC Street Stimulus Total Special P Donations Parks Grants Grant Revenue Fund 320 34,812 (5,259) 308,704 5,379,923 - - - 354,357 506,595 44,788 1,269 20,000 665,177 320 36,081 14,741 308,704 6,950,840 396,118 484,070 - - - - 880,188 320 36,081 14,741 308,704 7,831,028 304 252,779 1,666 112,748 - 7,500 16,000 501,942 354,357 - 44,788 1,970 1,290,114 16,000 484,070 - 500,070 1,970 1,790,184 320 34,111 14,741 308,704 6,040,844 320 34,111 14,741 308,704 6,040,844 320 36,081 14,741 308,704 7,831,028 67 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2010 City Hall Debt Airport TIF 2002 G.O. Bond 2004 G.O. Bond Service Debt Service SID Revolving S & C's ASSETS Current assets: Cash and investments 455 20,369 317 (19,155) 245,041 2,417 Taxes and assessments receivable, net 23,754 22,551 - 90,503 - 17,673 Accounts receivable - net - - - - Notes and loans receivable Contracts receivable - Due from other funds - - - 4,995 - Due from other governments 11,618 11,324 45,665 - 2,109 Prepaid expenses - - - - - - Total current assets 35,827 54,244 317 117,013 250,036 22,199 Noncurrent assets: Restricted cash and investments 184,875 Advances to other funds - - Deferred assessments recievable 59,076 Long term portion of loans receivable - - Total noncurrent assets - - - 184,875 - 59,076 Total assets 35,827 54,244 317 301,888 250,036 81,275 LIABILITIES Current liabilities: Accounts payable - - - - - - Accrued payroll Retainage - Due to other funds 4,995 Deferred revenue -accounts recievable - - - - Deferred revenue -assessments recievable 23,754 22,551 90,503 17,673 Deferred revenue -loans recievable - - - - Total current liabilities 23,754 22,551 90,503 22,668 Noncurrent liabilities: Advances payable - - - - Deferred revenue -loans recievable - Deferred revenue -assessments recievable 59,076 Total noncurrent liabilities - - - 59,076 Total liabilities 23,754 22,551 90,503 81,744 FUND BALANCES Reserved for advances - - - - - - Reserved for debt service 12,073 31,693 317 211,385 250,036 (469) Unreserved reported in general fund - - - - - - Unreserved reported in special revenue funds - - - - - - Total fund balance 12,073 31,693 317 211,385 250,036 (469) Total liabilities and fund balance 35,827 54,244 317 301,888 250,036 81,275 See accompanying notes to the financial statements City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2010 Capital Project Fund ARRA-Fire Station Total Nonmajor Total Debt Construction Governmental SID 341 SID 342 SID 343 Service Funds Grant Funds ASSETS Current assets: Cash and investments 2,158 106 3,586 255,294 $ 5,635,217 Taxes and assessments receivable, net 6,052 2,551 113,800 276,884 631,241 Accounts receivable - net - - - - 506,595 Notes and loans receivable 44,788 Contracts receivable _ Due from other funds - - - 4,995 4,995 Due from other governments 534 535 512 72,297 29,641 767,115 Prepaid expenses - _ _ _ Total current assets 8,744 3,192 117,898 609,470 29,641 $ 7,589,951 Noncurrent assets: Restricted cash and investments 5,000 5,450 79,075 274,400 670,518 Advances to other funds - _ _ _ Deferred assessments recievable 677,683 736,759 736,759 Long term portion of loans receivable - - - - 484,070 Total noncurrent assets 5,000 5,450 756,758 1,011,159 - $ 1,891,347 Total assets 13,744 8,642 874,656 1,620,629 29,641 $ 9,481,298 LIABILITIES Current liabilities Accounts payable 29,641 282,420 Accrued payroll - 112,748 Retainage - 7,500 Due to other funds 4,995 20,995 Deferred revenue -accounts recievable - - - - 501,942 Deferred revenue -assessments recievable 6,052 2,551 113,800 276,884 631,241 Deferred revenue -loans recievable - _ _ _ - 44,788 Total current liabilities 6,052 2,551 113,800 281,879 29,641 $ 1,601,634 Noncurrent liabilities: Advances payable - - - - 16,000 Deferred revenue -loans recievable - - 484,070 Deferred revenue -assessments recievable 677,683 736,759 736,759 Total noncurrent liabilities - - 677,683 736,759 - $ 1,236,829 Total liabilities 6,052 2,551 791,483 1,018,638 29,641 $ 2,838,463 FUND BALANCES Reserved for advances - _ _ _ Reserved for debt service 7,692 6,091 83,173 601,991 601,991 Unreserved reported in general fund - - _ _ - Unreserved reported in special revenue funds - - - - 6,040,844 Total fund balance 7,692 6,091 83,173 601,991 - $ 6,642,835 Total liabilities and fund balance 13,744 8,642 874,656 1,620,629 29,641 $ 9,481,298 See accompanying notes to the financial statements City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Airport TIF Westside TIF Parks in Lieu Parks Ambulance 29,373 803,737 49,815 91,483 - 5,000 115,606 101,937 - 55,626 358,591 717,344 - 2,083 - 318 175 624 151,752 120,856 55,944 1,169,586 833,574 727,962 7,445 - - 1,144,992 82,194 63,638 - 17,025 412 42,142 313,240 20,000 7,500 131,781 376,878 20,000 1,162,429 735,462 19,971 (256,022) 35,944 7,157 98,112 550,000 487,172 60,000 550,000 487,172 - 60,000 569,971 231,150 35,944 67,157 98,112 300,151 1,674,564 3,043 3,420 13,737 300,151 1,674,564 3,043 3,420 13,737 870,122 1,905,714 38,987 70,577 111,849 70 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Building Old School TIFs Health Levy Department Impact Fees Light Maintenance 38,520 573,090 - - - 211,922 57,808 167,952 225,115 - 490 4,465 1,186 38,520 573,095 270,220 172,417 226,301 305,223 8,100 - - - 204,019 950 24,750 - 10,395 341 950 305,223 43,245 204,360 37,570 573,090 (35,003) 129,172 21,941 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) (57,432) (576,615) Total other financing sources and uses (57,432) (576,615) Net change in fund balance (19,862) (3,525) (35,003) 129,172 21,941 Fund balances - beginning 28,494 15,579 61,537 170,987 117,923 Restatements Fund balances - beginning restated 28,494 15,579 61,537 170,987 117,923 Fund balances - ending 8,632 12,054 26,534 300,159 139,864 See accompanying notes to the financial statements 71 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community, development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Street Gas Tax Maintenance Forestry MACI Grant Courtyard 361,348 - 99,270 150,917 - 1,704,784 207,303 - 64,592 - 5,487 555 5,409 8,895 1,967 418 366,757 1,719,166 309,095 65010 407,070 1,667,627 283,708 - 77,926 - 7,848 1,430 13,260 55,365 70,177 180,480 462,435 1,739,234 283,708 99,034 (95,678) (20,068) 25,387 (34,024) 29,563 (29,563) (29,563) (95,678) (49,631) 25,387 (34,024) 405,689 957,478 132,448 36,284 405,689 957,478 132,448 36,284 310,011 907,847 157,835 2,260 72 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 Rural Community Dev. Development Loan Law Enforcement Cultural Arts REVENUES Operations Revolving Grants Court Grants Grants Taxes and assessments Licenses and permits - _ - Intergovernmental 10,500 - 245,663 168,782 17,070 Charges for services 9,820 70,403 18,728 - Fines and forfeitures - _ _ Miscellaneous 366 - 600 Investment earnings 7,966 3,494 Total revenues 28,652 73,897 264,991 168,782 17,070 EXPENDITURES Current: General government - - - 169,736 - Public safety 268,940 - Public works - _ _ Public health Social and economic services Culture and recreation - - 17,070 Housing and community development 151,890 34,725 Conservation of natural resources - _ Debt service - principal 16,975 Debt service - interest 7,674 Internal services _ Miscellaneous Unallocated depreciation * _ - Capital outlay 32,449 Total expenditures 151,890 59,374 301,389 169,736 17,070 Excess (deficiency) of revenues over expenditures (123,238) 14,523 (36,398) (954) OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition _ Transfers in 39,730 Transfers (out) Total other financing sources and uses 39,730 Net change in fund balance (123,238) 14,523 3,332 (954) Fund balances - beginning 546,666 373,105 6,135 954 Restatements Fund balances - beginning restated 546,666 373,105 6,135 954 Fund balances - ending 423,428 387,628 9,467 - See accompanying notes to the financial statements 73 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements CD Grants - Brownsfield/NS Fire Grants / CTEP / DNRC Street Stimulus Energy Efficiency P Donations Parks Grants Grant Grant 1,171,192 961,312 111,430 305,594 8,000 Total Special revenue Funds 1,444,720 211,922 3,872,982 3,760,003 5,310 - 14,401 3,110 38,517 1,171,192 966,622 111,430 308,704 8,000 9,342,545 - 169,736 958,180 2,268,405 - 2,278,716 - 1,453,215 1,170,872 1,582,195 66,598 33,512 8,265 118,334 8,000 855,952 1,170,872 966,445 118,334 8,000 8,708,329 320 177 (6,904) 308,704 634,216 1,166,465 (663,610) 502,855 320 177 (6,904) 308,704 1,137,071 - 33,934 21,645 - 4,903,773 33,934 21,645 4,903,773 320 34,111 14,741 308,704 6,040,844 W City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City Hall Debt Airport TIF Debt Westside TIF Debt 2002 G.O. Bond 2004 G.O. Bond Service Service Service SID Revolving 282,230 264,528 649,675 283,738 71,918 46,492 - - 157,069 1,305 1,663 4,297 283,535 266,191 157,069 649,675 402,148 4,297 160,000 180,000 95,923 120,000 78,876 129,888 87,757 60,829 65,175 3,692 288,888 267,757 156,752 185,175 82,568 (5,353) (1,566) 317 464,500 319,580 4,297 (550,000) (487,172) (550,000) (487,172) (5,353) (1,566) 317 (85,500) (167,592) 4,297 17,426 33,259 - 296,885 167,592 245,739 17,426 33,259 296,885 167,592 245,739 12,073 31,693 317 211,385 250,036 75 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances -beginning restated Fund balances - ending See accompanying notes to the financial statements Total Debt Service S & C's SID 341 SID 342 SID 343 Funds 19,933 5,302 2,875 120,560 1,628,841 71,918 46,492 157,069 7,265 19,933 5,302 2,875 120,560 1,911,585 12,831 5,000 5,000 110,000 767,630 3,849 620 1,237 44,060 396,107 16,680 5,620 6,237 154,060 1,163,737 3,253 (318) (3,362) (33,500) 747,848 (1,037,172) (1,037,172) 3,253 (318) (3,362) (33,500) (289,324) (3,722) 8,010 9,453 116,673 891,315 (3,722) 8,010 9,453 116,673 891,315 (469) 7,692 6,091 83,173 601,991 76 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2010 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation x ARRA-Fire Station Total Nonmajor Construction S & C Total Capital Governmental Grant Construction Project Funds Funds $ 3,073,561 211,922 89,641 89,641 4,034,541 - - 3,806,495 171,470 - - 45,782 89,641 89,641 $ 11,343,771 $ 169,736 2,268,405 2,278,716 1,453,215 1,582,195 834,228 429,619 Capital outlay 89,641 3,807 93,448 949,400 Total expenditures 89,641 3,807 93,448 $ 9,965,514 Excess (deficiency) of revenues over expenditures (3,807) (3,807) $ 1,378,257 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt 7,629 7,629 $ 7,629 Proceeds from the sale of general capital asset disposition - - - Transfers in 1,166,465 Transfers (out) (1,700,782) Total other financing sources and uses 7,629 7,629 $ (526,688) Net change in fund balance 3,822 3,822 $ 851,569 Fund balances - beginning (3,822) (3,822) $ 5,791,266 Restatements Fund balances - beginning restated (3,822) (3,822) $ 5,791,266 Fund balances - ending $ 6,642,835 See accompanying notes to the financial statements 77 BUDGETARY DR. COMPARISON DR MAJOR FUNDS City of Kalispell, Montana Budgetary Comparison Schedule For the Fiscal Year Ended June 30, 2010 SID 344 ACTUAL AMOUNTS VARIANCE BUDGETED AMOUNTS (BUDGETARY WITH FINAL ORIGINAL FINAL BASIS) See Note A BUDGET RESOURCES (INFLOWS) Taxes and assessments $ 512,897 $ 512,897 $ 563,301 $ 50,404 Licenses and permits - - - - Intergovernmental - - - - Charges for services - - - - Fines and forfeitures Miscellancats - - - - Invesunenteanungs Amounts available for appropriation $ 512,897 $ 512,897 $ 563,301 $ 50,404 CHARGES TO APPROPRIATIONS (OUTFLOWS) General government S - $ - $ - S - Public safetv - - - - Public corks - - - - Housing and community development - - - - Debt service - principal 225,000 225,000 225,000 Debt service -interest 178,845 178,845 178.845 Total charges to appropriations $ 403,845 $ 403,845 $ 403,845 $ OTHER FINANCING SOURCES (USES) Transfers in 60,600 60,600 57,432 (3,168) Transfers out Total other financing sources (uses) $ 60,600 $ 60,600 S 57,432 $ (3,168) Net change in fund balance S 216,888 Fund balance - beginning of the year S 56,348 Fund balance - beginning of the year - restated $ 56,348 Fund balance - end of the year $ 273,236 BUDGETARY COMPARISON OA City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Airport TIF Westside TIF Positive / Positive / (Neeative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 29,373 29,373 Licenses and permits - - - - Intergovemmental 5,152 49,815 44,663 91,483 91,483 Charges for services 90,000 101,937 11,937 - Fines and forfeitures - - Miscellaneous Investment earnings Total revenues 95,152 151,752 56,600 120,856 120,856 EXPENDITURES Current: General government Public safety Public works Public health Social and economic services - - Culture and recreation 10,000 7,445 2,555 - - Housingandcommunitydevelopment 887,198 82,194 805,004 65,750 63,638 2,112 Conservation of natural resources - - - - Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay 42,142 42,142 2,095,990 313,240 1,782,750 Total expenditures 939,340 131,781 807,559 2,161,740 376,878 1,784,862 Excess (deficiency) of revenues over expenditures (844,188) 19,971 864,159 (2,161,740) (256,022) 1,905,718 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt - - - Proceeds from the sale of general capital asset disposition - - Transfers in 550,000 550,000 487,172 487,172 Transfers (out) Total other financing sources and uses 550,000 550,000 487,172 487,172 Net change in fund balance (294,188) 569,971 864,159 (1,674,568) 231,150 1,905,718 Fund balances - beginning 300,151 1,674,564 Restatements Fund balances - beginning restated 300,151 1,674,564 Fund balances - ending 870,122 1,905,714 See accompanying notes to the financial statements m REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Parks in Lieu Positive / (Negative) Parks Positive / (Negative) Budget Actual Variance Budget Actual Variance 850,000 803,737 (46,263) 5,000 5,000 80,000 55,626 (24,374) 447,500 358,591 (88,909) - - 2,083 2,083 500 318 (182) 175 175 80,500 55,944 (24,556) 1,302,500 1,169,586 (132,914) 1,298,537 1,144,992 153,545 17,027 17,025 2 413 412 1 28,000 20,000 8,000 - 28,000 20,000 8,000 1,315,977 1,162,429 153,548 52,500 35,944 (16,556) (13,477) 7,157 20,634 60,000 60,000 (30,000) 30,000 - (30,000) 30,000 60,000 60,000 22,500 35,944 13,444 46,523 67,157 20,634 3,043 3,420 3,043 3,420 38,987 70,577 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Ambulance Old School TIF's Positive / Positive / (Negative) Ne ative Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 35,078 38,520 3,442 Licenses and permits - - Intergovernmental - 115,606 115,606 Charges for services 855,000 717,344 (137,656) Fines and forfeitures - Miscellaneous - - Investment earnings 624 624 Total revenues 855,000 833,574 (21,426) 35,078 38,520 3,442 EXPENDITURES Current: General government - - - - Public safety 789,667 727,962 61,705 Public works - - Public health Social and economic services Culture and recreation - Housing and community development 950 950 Conservation of natural resources - Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay 37,500 7,500 30,000 Total expenditures 827,167 735,462 91,705 950 950 Excess (deficiency) of revenues over expenditures 27,833 98,112 70,279 34,128 37,570 3,442 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt - - Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) (60,600) (57,432) 3,168 Total other financing sources and uses (60,600) (57,432) 3,168 Net change in fund balance 27,833 98,112 70,279 (26,472) (19,862) 6,610 Fund balances - beginning 13,737 28,494 Restatements Fund balances - beginning restated 13,737 28,494 Fund balances - ending 111,849 8,632 See accompanying notes to the financial statements 81 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Health Levy Building Department Positive / Positive / (Negative) (Negative) Budge Actual Variance Budget Actual Variance REVENUES Taxes and assessments 578,863 573,090 (5,773) - Licenses and permits - 202,600 211,922 9,322 Intergovernmental - - Charges for services 120,000 57,808 (62,192) Fines and forfeitures - Miscellaneous - Investment earnings 2,000 490 (1,510) Total revenues 578,863 573,090 (5,773) 324,600 270,220 (54,380) EXPENDITURES Current: General government - - Public safety 372,268 305,223 67,045 Public works - - Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services - - - Miscellaneous Unallocated depreciation Capital outlay Total expenditures 372,268 305,223 67,045 Excess (deficiency) of revenues over expenditures 578,863 573,090 (5,773) (47,668) (35,003) 12,665 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt - Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) (576,615) (576,615) Total other financing sources and uses (576,615) (576,615) Net change in fund balance 2,248 (3,525) (5,773) (47,668) (35,003) 12,665 Fund balances - beginning 15,579 61,537 Restatements Fund balances - beginning restated 15,579 61,537 Fund balances - ending 12,054 26,534 See accompanying notes to the financial statements REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Impact Fees Light Maintenance Positive / Positive Ne ative (Negative) Budget Actual Variance Budget Actual Variance 172,416 167,952 (4,464) 224,800 225,115 315 4,000 4,465 465 1,186 1,186 176,416 172,417 (3,999) 224,800 226,301 1,501 8,100 8,100 247,614 204,019 43,595 24,750 24,750 - - - 10,310 10,395 (85) 560 341 219 185,000 185,000 228,160 43,245 184,915 248,174 204,360 43,814 (51,744) 129,172 180,916 (23,374) 21,941 45,315 (51,744) 129,172 180,916 (23,374) 21,941 45,315 170,987 117,923 170,987 117,923 300,159 139,864 83 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Gas Tax Street Maintenance Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovemmental 360,000 361,348 1,348 - Charges for services - - 1,710,000 1,704,784 (5,216) Fines and forfeitures - - Miscellaneous - - 5,487 5,487 Investment earnings 5,000 5,409 409 12,000 8,895 (3,105) Total revenues 365,000 366,757 1,757 1,722,000 1,719,166 (2,834) EXPENDITURES Current: General government - - Public safety - - - Public works 499,700 407,070 92,630 1,434,511 1,667,627 (233,116) Public health - - - Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal - - Debt service - interest 12,727 1,430 11,297 Internal services - - Miscellaneous Unallocated depreciation * - - Capital outlay 69,000 55,365 13,635 825,988 70,177 755,811 Total expenditures 568,700 462,435 106,265 2,273,226 1,739,234 533,992 Excess (deficiency) of revenues over expenditures (203,700) (95,678) 108,022 (551,226) (20,068) 531,158 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt 170,000 (170,000) Proceeds from the sale of general capital asset disposition Transfers in - Transfers (out) (30,000) (29,563) 437 Total other financing sources and uses 140,000 (29,563) (169,563) Net change in fund balance (203,700) (95,678) 108,022 (411,226) (49,631) 361,595 Fund balances - beginning 405,689 957,478 Restatements Fund balances - beginning restated 405,689 957,478 Fund balances - ending 3101011 907,847 See accompanying notes to the financial statements NO City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Forestry MACI Grant Positive / Positive 7- (Negative) Ne ative Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovemmental 113,125 99,270 (13,855) 138,812 150,917 12,105 Charges for services 200,600 207,303 6,703 - - Fines and forfeitures - - Miscellaneous 555 555 Investment earnings 2,500 1,967 (533) Total revenues 316,225 309,095 (7,130) 138,812 150,917 12,105 EXPENDITURES Current: General government Public safety Public works Public health Social and economic services - - Culture and recreation 422,693 283,709 138,985 Housing and community development - - Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay 180,480 180,480 Total expenditures 422,693 283,708 138,985 180,480 180,480 Excess (deficiency) of revenues over expenditures (106,468) 25,387 131,855 (41,668) (29,563) 12,105 OTHER FINANCING SOURCES (USES) Proceeds of general long tern debt - Proceeds from the sale of general capital asset disposition - Transfers in 21,188 29,563 8,375 Transfers (out) Total other financing sources and uses 21,188 29,563 8,375 Net change in fund balance (106,468) 25,387 131,855 (20,480) 20,480 Fund balances - beginning 132,448 Restatements Fund balances - beginning restated 132,448 Fund balances - ending 157,835 See accompanying notes to the financial statements FIR REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Courtyard Community Dev. Operations Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance - 11,000 10,500 (500) 91,000 64,592 (26,408) 35,299 9,820 (25,479) - - 366 366 418 418 10,000 7,966 (2,034) 91,000 65,010 (25,990) 56,299 28,652 (27,647) 95,000 77,926 17,074 228,660 151,890 76,770 8,000 7,848 152 22,000 13,260 8,740 125,000 99,034 25,966 228,660 151,890 76,770 (34,000) (34,024) (24) (172,361) (123,238) 49,123 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in 3,468 (3,468) Transfers (out) Total other financing sources and uses 3,468 (3,468) Net change in fund balance (34,000) (34,024) (24) (168,893) (123,238) 45,655 Fund balances - beginning 36,284 Restatements Fund balances - beginning restated 36,284 Fund balances - ending 2,260 See accompanying notes to the financial statements 546,666 546,666 423,428 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Rural Dev. Loan Revolving Law Enforcement Grants Positive / Positive / (Negative) (Negative) Budget Actual Variance Bud gt Actual Variance - - 1,143,048 245,663 (897,385) 58,673 70,403 11,730 20,000 18,728 (1,272) - - - 600 600 2,800 3,494 694 - 61,473 73,897 12,424 1,163,048 264,991 (898,057) 281,588 268,940 12,648 241,843 34,725 207,118 17,046 16,975 71 7,604 7,674 (70) 785,500 32,449 753,051 266,493 59,374 207,119 1,067,088 301,389 765,699 (205,020) 14,523 219,543 95,960 (36,398) (132,358) 77,000 39,730 (37,270) 77,000 39,730 (37,270) (205,020) 14,523 219,543 172,960 3,332 (169,628) 373,105 373,105 387,628 6,135 6,135 9,467 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Court Grants Cultural Arts Grants Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 549,920 168,782 (381,138) 26,020 17,070 (8,950) 549,920 168,782 (381,138) 26,020 17,070 (8,950) 550,873 169,736 381,137 26,020 17,070 8,950 550,873 169,736 381,137 26,020 17,070 8,950 (953) (954) (1) (953) (954) (1) 954 954 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 CD Grants - Brownsfield/NSP Positive / (Negative) Budget Actual Variance Fire Grants / Donations Positive / N ative Budget Actual Variance 4,400,000 1,171,192 (3,228,808) 1,287,043 961,312 (325,731) 6,000 5,310 (690) 4,400,000 1,171,192 (3,228,808) 1,293,043 966,622 (326,421) 1,301,769 958,180 343,589 4,400,000 1,170,872 3,229,128 8,207 8,265 (58) 4,400,000 1,170,872 3,229,128 1,309,976 966,445 343,531 320 320 (16,933) 177 17,110 320 320 (16,933) 177 17,110 - 33,934 - 33,934 320 34,111 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances- beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 CTEP / DNRC Parks Grants Street Stimulus Grant Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 319,696 111,430 (208,266) 342,000 305,594 (36,406) 3,110 3,110 319,696 111,430 (208,266) 342,000 308,704 (33,296) 319,000 118,334 200,666 342,000 342,000 319,000 118,334 200,666 342,000 342,000 696 (6,904) (7,600) 308,704 308,704 696 (6,904) (7,600) 308,704 308,704 21,645 - 14,741 308,704 01 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Energy Efficiency Grant Total Positive / Positive / (Negative) (Negative) Budget Actual Variance Budge Actual Variance REVENUES Taxes and assessments 1,463,941 1,444,720 (19,221) Licenses and permits 202,600 211,922 9,322 Intergovernmental 96,700 8,000 (88,700) 8,797,516 3,872,982 (4,924,534) Charges for services - 4,105,288 3,760,003 (345,285) Fines and forfeitures - - - Miscellaneous 6,000 14,401 8,401 Investment earnings 38,800 38,517 (283) Total revenues 96,700 8,000 (88,700) 14,614,145 9,342,545 (5,271,600) EXPENDITURES Current: General government 550,873 169,736 381,137 Public safety 2,753,392 2,268,405 484,987 Public works 2,181,825 2,278,716 (96,891) Public health - - Social and economic services - - - Culture and recreation 1,757,250 1,453,215 304,035 Housing and community, development 5,919,401 1,582,195 4,337,206 Conservation of natural resources - - - Debt service - principal 66,823 66,598 225 Debt service - interest 53,614 33,512 20,102 Internal services - - - Miscellaneous Unallocated depreciation * - - - Capital outlay 96,700 8,000 88,700 5,015,507 855,952 4,159,555 Total expenditures 96,700 8,000 88,700 18,298,685 8,708,329 9,590,356 Excess (deficiency) of revenues over expenditures (3,684,540) 634,216 4,318,756 OTHER FINANCING SOURCES (USES) Proceeds of general long term debt 170,000 - (170,000) Proceeds from the sale of general capital asset disposition - - Transfers in 1,198,828 1,166,465 (32,363) Transfers (out) (697,215) (663,610) 33,605 Total other financing sources and uses 671,613 502,855 (168,758) Net change in fund balance (3,012,927) 1,137,071 4,149,998 Fund balances - beginning 4,903,773 Restatements Fund balances - beginning restated 4,903,773 Fund balances - ending 6,040,844 See accompanying notes to the financial statements 0-1 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the fmancial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 2002 G.O. Bond 2004 G.O. Bond Positive / Positive / (Negative) (Negative) Bud2et Actual Variance Budget Actual Variance 284,795 282,230 (2,565) 266,350 264,528 (1,822) 1,000 1,305 305 1,200 1,663 463 285,795 283,535 (2,260) 267,550 266,191 (1,359) 160,000 160,000 180,000 180,000 128,888 128,888 87,757 87,757 288,888 288,888 267,757 267,757 (3,093) (5,353) (2,260) (207) (1,566) (1,359) (3,093) (5,353) (2,260) (207) (1,566) (1,359) 17,426 33,259 17,426 33,259 12,073 31,693 92 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community, development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 City Hall Debt Service Positive / (Negative) Budget Actual Variance Airport TIF Debt Service Positive / Ne ative Budget Actual Variance 623,500 649,675 26,175 156,755 157,069 314 156,755 157,069 314 623,500 649,675 26,175 95,925 95,923 60,830 60,829 2 120,000 120,000 1 65,175 65,175 156,755 156,752 3 185,175 185,175 - 317 317 438,325 464,500 26,175 (550,000) (550,000) (550,000) (550,000) 317 317 (111,675) (85,500) 26,175 - 296,885 296,885 317 211,385 93 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Westside TIF Debt Service SID Revolving Positive / Positive / (Negative) (Negative) Budge Actual Variance Budget Actual Variance REVENUES Taxes and assessments 283,170 283,738 568 Licenses and permits - - Intergovernmental 71,918 71,918 - Charges for services 42,166 46,492 4,326 Fines and forfeitures - - Miscellaneous - Investment earnings 4,896 (4,896) 5,000 4,297 (703) Total revenues 402,150 402,148 (2) 5,000 4,297 (703) EXPENDITURES Current: General government Public safety - - - Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources - Debt service - principal 78,876 78,876 Debt service - interest 3,692 3,692 Internal services - Miscellaneous - - - Unallocated depreciation Capital outlay Total expenditures 82,568 82,569 - Excess (deficiency) of revenues over expenditures 319,582 319,580 (2) 5,000 4,297 (703) OTHER FINANCING SOURCES (USES) Proceeds of general long term debt - - Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) (487,172) (487,172) (12,000) 12,000 Total other financing sources and uses (487,172) (487,172) 7 (12,000) 12,000 Net change in fund balance (167,590) (167,592) (2) (7,000) 4,297 11,297 Fund balances - beginning 167,592 245,739 Restatements Fund balances - beginning restated 167,592 245,739 Fund balances - ending 250,036 See accompanying notes to the financial statements 9 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 S & C's SID 341 Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 16,653 19,933 3,280 10,920 5,302 (5,618) Licenses and permits - - Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues 16,653 19,933 3,280 10,920 5,302 (5,618) EXPENDITURES Current: General government - - - Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources - - - Debt service - principal 12,831 12,831 10,000 5,000 5,000 Debt service - interest 3,849 3,849 920 620 300 Internal services - - - Miscellaneous Unallocated depreciation Capital outlay Total expenditures 16,680 16,680 10,920 5,620 5,300 Excess (deficiency) of revenues over expenditures (27) 3,253 3,280 - (318) (318) OTHER FINANCING SOURCES (USES) Proceeds of general long term debt - - Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance (27) 3,253 3,280 (318) (318) Fund balances - beginning (3,722) 8,010 Restatements Fund balances - beginning restated (3,722) 8,010 Fund balances - ending (469) 7,692 See accompanying notes to the financial statements 95 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 SID 342 SID 343 Positive 1 Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 6,238 2,875 (3,363) 154,300 120,560 (33,740) 6,238 2,875 (3,363) 154,300 120,560 (33,740) 5,000 5,000 110,000 110,000 - 1,237 1,237 44,300 44,060 240 6,237 6,237 154,300 154,060 240 1 (3,362) (3,363) (33,500) (33,500) 1 (3,362) (3,363) (33,500) (33,500) 9,453 116,673 9,453 116,673 6,091 83,173 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation " Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 Total ARRA-Fire Station Construction Grant Positive / Positive / (Negative) Ne ative Budget Actual Variance Budget Actual Variance 1,645,926 1,628,841 (17,085) 71,918 71,918 - 1,348,039 89,641 (1,258,398) 42,166 46,492 4,326 - 156,755 157,069 314 12,096 7,265 (4,831) 1,928,861 1,911,585 (17,276) 1,348,039 89,641 (1,258,398) 772,632 767,630 5,002 396,648 396,107 541 1,348,039 89,641 1,258,398 1,169,280 1,163,737 5,543 1,348,039 89,641 1,258,398 759,581 747,848 (11,733) (1,049,172) (1,037,172) 12,000 (1,049,172) (1,037,172) 12,000 (289,591) (289,324) 267 891,315 601,991 N� REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES Current: General government Public safety Public works Public health Social and economic services Culture and recreation Housing and community development Conservation of natural resources Debt service - principal Debt service - interest Internal services Miscellaneous Unallocated depreciation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds of general long term debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2010 S & C Construction Positive / (Negative) Budget Actual Variance Total Positive / (Negative) Budget Actual Variance 1,348,039 89,641 (1,258,398) 1,348,039 89,641 (1,258,398) 25,000 3,807 21,193 1,373,039 93,448 1,279,591 25,000 3,807 21,193 1,373,039 93,448 1,279,591 (25,000) (3,807) 21,193 (25,000) (3,807) 21,193 25,000 7,629 (17,371) 25,000 7,629 (17,371) 25,000 7,629 (17,371) 25,000 7,629 (17,371) 3,822 3,822 3,822 3,822 (3,822) (3,822) (3,822) (3,822) •E 10191ME I AIRPORT ENTERPRISE — Accounts for all monies received and expensed in the operation of the City airport. SOLID WASTE — Accounts for assessments received and expenses incurred in the operation of the City solid waste department. City of Kalispell, Montana Combining Balance Sheet Nonmajor Proprietary Funds June 30, 2010 Airport Enterprise Solid Waste Totals ASSETS Current assets: Cash and investments $ 220,968 $ 306,791 $ 527,759 Taxes and assessments receivable, net - 54,733 54,733 Accounts receivable - net 420 - 420 Due from other governments - 123,130 123,130 Total current assets $ 221,388 $ 484,654 $ 706,042 Noncurrent assets: Capital assets - land 1,347,868 - 1,347,868 Capital assets - construction in progress 91,808 - 91,808 Capital assets - depreciable, net 1,507,780 485,918 1,993,698 Total noncurrent assets $ 2,947,456 $ 485,918 $ 3,433,374 Total assets $ 3,168,844 $ 970,572 $ 4,139,416 LIABILITIES Current liabilities: Accounts payable $ 375 $ 6,540 $ 6,915 Accrued payroll 1,346 11,894 13,240 Current portion of compensated absences payable - 8,224 8,224 Total current liabilities $ 1,721 $ 26,658 $ 28,379 Noncurrent liabilities: Noncurrent portion of compensated absences 4,013 55,125 59,138 Total noncurrent liabilities $ 4,013 $ 55,125 $ 59,138 Total liabilities $ 5,734 $ 81,783 $ 87,517 NET ASSETS Invested in capital assets, net of related debt $ 2,947,456 $ 485,918 $ 3,433,374 Unrestricted 215,654 402,871 618,525 Total net assets $ 3,163,110 $ 888,789 $ 4,051,899 Total liabilities and net assets $ 3,168,844 $ 970,572 $ 4,139,416 See accompanying notes to the financial statements City of Kalispell, Montana Combining Statement of Revenues, Expenses, and Changes in Net Assets Nonmajor Proprietary Funds For the Fiscal Year Ended June 30,2010 OPERATING REVENUES Charges for services Special assessments Total operating revenues OPERATING EXPENSES Personal services Supplies Purchased services Fixed charges Depreciation Total operating expenses Operating income (loss) Airport Enterprise Solid Waste Totals $ 70,694 $ - $ 70,694 - 767,404 767,404 $ 70,694 767,404 $ 838,098 $ 39,812 448,966 488,778 913 39,943 40,856 17,848 32,533 50,381 17,297 89,415 106,712 100,832 191,052 291,884 $ 176,702 801,909 $ 978,611 $ (106,008) $ (34,505) $ (140,513) NONOPERATING REVENUES (EXPENSES) Interest revenue 15,928 2,983 18,911 Total non -operating revenues (expenses) $ 15,928 $ 2,983 $ 18,911 Change in net assets $ (90,080) $ (31,522) $ (121,602) Net assets - beginning Restatements Net assets - beginning restated Net assets - ending See accompanying notes to the financial statements $ 3,253,190 $ 920,311 $ 4,173,501 $ 3,253,190 $ 920,311 $ 4,173,501 $ 3,163,110 $ 888,789 $ 4,051,899 W1 City of Kalispell, Montana Combining Statement of Cash Flows Nonmajor Proprietary Funds Year Ended .dune 30, 2010 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 Airport Solid Waste Enterprise Totals $ $71,054 $694,081 $ $765,135 $0 $0 ($36,969) ($158,464) ($195,433) ($39,465) ($443,142) ($482,607) $ (5,380) - 92,475 $ 87,095 $0 $0 $15,928 $2,983 $18,911 $ 15,928 - 2,983 $ 18,911 $ 10,548 - 95,458 $ 106,006 $210,420 $211,333 $421,753 527,759 $ 220,968 - 306,791 $ $ ($106,008) ($34,505) $ ($140,513) 100,832 191,052 291,884 $360 ($73,323) ($72,963) ($1,225) $5,081 $3,856 $661 $4,170 $4,831 $ (5,380) - 92,475 $ 87,095 101 PAYROLL CLEARING — Accounts for payroll deductions and expenses payable to other agencies and vendors. PERFORMANCE BONDS — Accounts for monies held by the City as a guarantee of performance by developers or vendors. ASSETS Current assets: Cash and investments Total assets LIABILITIES Current liabilities: Due to others Total liabilities City of Kalispell, Montana Combining Statement of Fiduciary Net Assets Agency Funds June 30, 2010 Payroll Clearing Performance Bonds Totals $ 123,444 $ 50,764 $ 174,208 $ 123,444 $ 50,764 $ 174,208 $ 123,444 $ 50,764 $ 174,208 $ 123,444 $ 50,764 $ 174,208 102 City of Kalispell, Montana Combining Statement of Changes in Assets and Liabilities Agency Funds For the Fiscal Year Ended June 30, 2010 Payroll Clearing Balance Balance June 30, 2009 Additions Deletions June 30, 2010 ASSETS Current assets: Cash and investments $ 135,042 5,092,458 (5,104,056) $ 123,444 Total assets 135,042 5,092,458 (LI04,056) 123,444 LIABILITIES Current liabilities: Due to others $ 135,042 5,552,292 (5,540,694) $ 123,444 Total liabilities $ 135,042 5,552,292 (5,540,694) $ 123,444 Performance Bonds Balance Balance June 30, 2009 Additions Deletions June 30, 2010 Restricted assets Current assets: Cash and investments $ 66,690 48,628 (64,554) $ 50,764 Total assets $ 66,690 48,628 (64,554) $ 50,764 Deferred revenue -loans receivable Current liabilities: Due to others $ 66,690 127,161 (111,235) $ 50,764 Total liabilities $ 66,690 127,161 (111,235) $ 50,764 103