03. Exhibitspage
1 Budget Certification
2 Listing of Officials
3 General Statistical Information
4-5 Financial Policies
6 Personnel Schedule-10 year history of FTE's
7-8 Master Salary & staff fund splits
9 2011 Certified Taxable Valuation Information
10 Mill Levy Calculation - Dept. of Revenue
11 Mill Levy History
12 Administrative Transfer Formula
13 Debt Obligation Schedule - All Funds
14 Chart - General Fund - Fund Balance History
15 Chart - General Fund Revenue by Source
16 Chart - General Fund Expenditure by Function
17 Chart - Total City Budget by Fund Type & Department
18 Chart - Total City Budget by Function
19 Organization Chart
THIS IS TO CERTIFY that the Annual Budget for Fiscal 2012, was prepared according to law and
adopted by the City Council on -August 15, 2011; and that all financial data and other information
set forth herein are complete and correct to the best of my knowledge and belief.
Signed Date
Tammi Fisher, Mayor
I k
7 Signed Date
�4ne Howington, City Manager
U
1► � ;i
Manager/Council form of Government
Mayor Tammi Fisher 12/2013
Council members:
Kari Gabriel
Ward 1
12/2011
Jim Atkinson
and 111
12/2013
Robert Hafferman
and 1
12/2013
Randy Kenyon
and 111
12/2011
Wayne Saverud
and 11
12/2011
M. Duane Larson
Ward IV
12/2011
Jeff Zauner
Ward 11
12/2013
Tim Kluesner
and IV
12/2013
City Manager
Jane Howington
Attorney
Charles Harball
Police Chief
Roger Nasset
Fire Chief
vacant
Finance Director
Amy Robertson
City Treasurer
Deb Deist
City Clerk
Theresa White
Municipal Judge
Heidi Ulbricht
Public Works Director
Bill Shaw
Parks Director
Michael Baker
Planning Director
Tom Jentz
Human Resource Director
Terry Mitton
Assistant Finance Director
Rick Wills
CITY OF KALISPELL, MONTANA
Miscellaneous Statistics
(unaudited)
Class of City 1st
Date of Organization 1892
County Flathead
Form of Government Council/ Manager
Number of employees (non -elected) 180.8
Seasonal employees 100+
Elected Mayor, 8 Council persons, Municipal Judge 10
Population of the City - 2010 census 19,927
Land area 7,288
Registered Voters: 12,106
Taxable Valuation 2011 $ 40,069,963
City Services:
Police protection
Fire Department, Ambulance Service and Building Inspection
Parks & Recreation
Community Development
Public Works -Streets, Water, Sewer, Wastewater Treatment, Storm Sewer
General Administration -City Manager, Attorney, Finance, City Clerk, Municipal Court
Planning, Human Resources
Airport
Number of building permits issued
228
Miles of Streets & Alleys
144
Municipal Water/Sewer:
Number of consumers
8,453
Average daily water consumption (millions)
2.15
Miles of water main
129
Miles of sewer main
132
Miles of storm main
57
Water rate per 1,000 gallons $ 2.43
Sewer rate per 1,000 gallons $ 4.19
Irrigation per 1,000 gallons $ 1.55
Customer service costs each (water $3.75/sewer $15.00) per bi-monthly billing period.
PROPERTY TAX MILL LEVIES FY2012
General Fund
145.88
G.O. Bond - 2002
7
G.O. Bond - 2004
6.5
Permissive Health Levy
16.55
TOTAL
175.93
K'
Revenue Policy
® The City shall endeavor to maintain a diversified and stable revenue base to minimize the
effects of economic fluctuations as well as eliminate an over dependence on any single
revenue source.
® The City shall project and update revenues annually. These revenue forecasts shall be
presented to the City Council prior to the beginning of the budget process.
® Cash investments of the City shall be undertaken in a manner that seeks to ensure the
preservation of capital in the portfolio.
• User fees and rates shall be examined annually and adjusted as necessary to cover the
costs of providing the services.
® The City shall follow a policy of collecting, on a timely basis, all fees, charges, taxes, and
other revenues properly due the City. The City shall follow an aggressive policy of
collecting all delinquencies due the City.
® In no event shall the total amount of the proposed expenditures exceed the estimated
income of the City.
® All appropriations shall lapse at the end of the budget year to the extent that they have not
been expended or lawfully encumbered.
® Budgetary emphasis shall focus on providing those basic municipal services which
provide the maximum level of services, to the most citizens, in the most cost effective
manner, with due consideration being given to all costs — economic, fiscal, and social.
• The budget should endeavor to provide for adequate maintenance of capital, plant, and
equipment and for their orderly replacement.
® The City shall give highest priority in the use of one-time revenues to the funding of
capital assets or other non -recurring expenditures.
® The City shall ensure the conduct of timely, effective and annual audit coverage of all
financial records in compliance with local, state and Federal law.
Capital Improvements Policy
® The City shall develop a five-year program for capital improvements and updates it
annually for budgeting purposes. A Capital Improvement Plan (CIP) document will be
prepared which shall list all project requests that go beyond the five year budget guideline.
® Estimated costs and potential funding sources for each capital improvement project
proposal shall be identified before the document is submitted to the City Council for
approval.
® The capital improvement program shall be included in the Annual Budget. The Annual
Budget shall implement the first year of the capital improvement program as funds are
available.
0
• Construction projects and capital purchases of $10,000 or more shall be included in the
Capital Improvement Plan; minor capital outlays of less than $10,000 shall be included in
the regular operating budget.
• The City may issue general obligation bonds, revenue bonds, special obligation bonds, and
short-term notes and leases.
• The City shall limit long-term debt to only those capital projects that cannot be financed
from current revenue or other available sources.
• The City's policy shall be to manage its budget and financial affairs in such a way so as to
obtain and maintain a high bond rating.
• The City shall not use long-term debt for financing current operations.
• The City shall calculate an unreserved, undesignated fund balance equal to 15-20% of
expenditures for the adopted budget. These funds shall be used to avoid cash flow
interruptions, generate interest income, and reduce the need for short-term borrowing.
• A contingency reserve account shall be appropriated annually in the General Fund to
provide for unanticipated expenditures of a nonrecurring nature and/or to meet unexpected
increases in costs.
• At the direction of the Council and the oversight of the City Manager, the General Fund
portion of the budget shall be balanced. Expenditures must equal revenues with the use of
appropriated fund balance. The use of fund balance shall not reduce the ending projected
balance below the Council's established guidelines of 15-20% of expenditures.
Enterprise Fund Policy
• Enterprise funds shall be used to account for the acquisition, operation, and maintenance
of City facilities and services which are intended to be entirely or predominately self-
supporting from user charges.
• Enterprise funds are required to establish rates that generate revenues sufficient to cover
the cost of operations including debt expense and capital needs. Operating costs shall
include any intragovernmental charges.
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Montana Depa"ment of
REVENUE
MONTANA
Form AB-72T
Rev. 5-11
2011 Certified Taxable Valuation Information
(15-10-202, MCA)
County Flathead
Taxing Jurisdiction Kalispell City
1.
2011 Total Market Value..........................................................
$
1,413,040,989
2.
2011 Total Taxable Value.........................................................
$
41,785,560
3.
2011 Taxable Value of Newly Taxable Property ............................
$
1,527,602
4.
2011 Taxable Value less Incremental Taxable Value*
$
40,069,963
5. 2011 Taxable Value of Net and Gross Proceeds $
(Class 1 and Class 2 properties) ..........................................
Tax Increment
District Name
Kalispell B
Kalispell C
Old School Tech G
Old School Industrial H
0
Current Taxable Base Taxable Incremental
Value Value Value
1,461,072 453,612 1,007,460
3,808,596 3,222,347 586, 449
104,162 390 103,772
11244 128 18.J 16
Total Incremental Value 1,715,597
Preparer Monty E. Long Date 7-29-11
*This value is the taxing jurisdiction's taxable value less total incremental value of all tax increment
financing districts.
--------------------------------------------------------------------------------------
For Information Purposes Only
2011 taxable value of centrally assessed property having a market value of $1 million or more,
which has transferred to a different ownership in compliance with 15-10-202(2), MCA.
Value included in "newly taxable:" pi:opei- 7
Total value exclusive of "newly taxable" property $ 5
440
9
Mill levy calculation - Dept. of Revenue values
for FY2012
DETERMINATION OF TAX REVENUE AND MILL LEVY LIMITATIONS
UNDER HOUSE BILL 124
Ad valorem tax revenue assessed 2010-2011 5,582,4551
Add: FISCAL YEAR 2011 INFLATION ADJUSMENT @ 0.72% Section 94 (1)(a)
40,194 40,194
Property Tax Revenue Assessed 5,622,649
CURRENT YEAR LEVY COMPUTATION:
Taxable value per mill Do. 40,070
Less: Newly taxable property per mill value, (1,527.00)
Taxable value per mill (enter as negative) (1,527)
Adjusted Taxable value per mill 38,543
Authorized mill levy under 1-113 124 145.88
Adjusted taxable value per mill 38,543
Add: Newly taxable property per mill value 1,527
Taxable value per mill of net and gross proceeds (cou 0 1,527
Taxable value per mill (including newly taxable property) 40,070
Authorized mill levy under 1-113 124 (includes floating mills) 145.88
Current property tax revenue limitation 5,845,407
Previous year adjusted property tax revenue assessed (5) 5,622,649
Amount attributable to newly taxable property and net/gross proceeds 222,759
Current property tax revenue 5,845,407
LE
Mill Levy - 5 year Comparison
FY2008 FY2009 FY2010
FY2011
FY2012
GENERAL FUND
132.60 138.76
117.71
119.10
123.48
PARKS -designated mills
22.40
22.40
22.40
140.11
141.50
145.88
**Permissive levies:
G. O. BOND, series 2002 -vol POOL
7.50 7.75
7.50
7.50
7.00
G. O. BOND, series 2004 -vol FIREHALL
8.00 7.50
7.00
6.70
6.50
Health Ins. levy -premium increases
14.75 16.22
13.60
13.04
14.95
Parks health
1.60
1.60
1.60
TOTAL CITE' LEVY
162.85 170.23
169.81
170.34
175.93
*The legislature provided for the increase in mills necessary to pay higher health
insurance premiums.
The pool debt service levy is voter approved
and can go up or down each year depending
on the debt service schedule and the value of the mill. The same is true for the FireHall debt service.
Other Government levies:
City/County Health Fund
5.10 5.34
5.61
5.81
5.75
(Administered by the County)
Business Improvement District Levy
(plus square footage assessment at .015 sq. ft.)
37.50 0.00
0.00
37.50
37.5
11
COSTS TO ALLOCATE: FYI Actual
Manager
S
157,703
Perso-I
S
130,135
Mayor/council
S
102,407
City Clerk
S
126,923
Finarxe
S
240,879
Attomey(less prosecutors)
S
154,985
City Hall
S
173,137
General GoO./Insuranee
S
44,566
Total
S
1,130,734
ALLOCATION FY2012 BUDGET
Actual Costs for each fund are taken from the previous year's financial statements.
FY09
sY 10
Percent of
Comparison
Expenditures
Total
$ 15,783,693 General Govenanet
S
16,740,553
0.55081321
S 171,717 UDAG
S
151,890
0.00499763
S 359,081 Airport TiIF 2185 & 3185
S
316,956
0.01042878
S 331,349 Westside TIF 2188
S
459,448
0.01511718
S 196,311 Forestry
S
178,059
0.00585866
S 29,694 BID
S
57,855
0.00190360
S 150,006 Parking Conan
S
126,813
0.00417252
S 114,935 Airport
S
75,872
0.00249641
S 2,438,373 Water Fund
S
2,450,914
0.08064225 S
(13,651,879) supported finds
S 159,046 Water Billing
S
187,097
0.00615604 S
30,392A32 total per budget print out
S 1,361,631 Sewer Operations
S
1,708,706
0.05622143 S
16,740,553
S 186,227 Sewer Billing
S
155,981
0.00513223
S 2,367,417 Wastewater Fund
S
3,295.239
0.10842301
S 822,640 Strom sewer
S
816,467
0.0-1686415
S 772,132 Solid Waste Fund
S
801,909
0.02638515
S 340,231 Building Inspection
S
305,223
0.01004273
S 1,460,634 Street Maintenance
S
1,739,234
0.05722589
S 183,300 Light Maintenance
S
204,360
0.00672404
S 849,739 Ambulance
S
619,856
0.02039508
S 28,078,156 Total
S
30,392,432
Loom
General Fund
0.550813 S
Total
Allocation
622,823 S
FYI
Last Years
613,149
diff
Monthly
UDAG
0.004998 S
5,651 S
6,671 S
(1,020)
$
470.92
Airport TIF
0.010429 S
11,792 S
13,949 S
(2,157)
$
982.68
Westside TIF
0.015117 S
17,094 S
12,872 S
4,222
$
1,424.46
Forestry
0.005859 S
6,625 S
7,626 S
(1,001)
$
552.05
BID
0.001904 S
2,152 S
1,154 S
998
S
179.37
parking Correa
0.004173 S
4,718 S
5,827 S
(1,109)
$
393.17
Airport
0.002496 S
2,823 S
4,465 S
(1,642)
$
235.23
Water Operations
0.080642 S
91,185 S
94,723 S
Water Billing
0.006156 S
6,961 S
6,178 S
783
$
580.07
Sewer Operations
0.056221 S
63,571 S
63,374 S
197
$
5,297.62
Sewer billing
0.005132 S
5,803 S
7234 S
(1,431)
$
483.60
Wastewater Operations
0.109423 S
122,598 S
105,424 S
17,174
$
10,216.47
Stonnsewer
0.026864 S
30,376 S
31,957 S
(1,581)
$
2,531.35
Solid Waste
0.026385 S
29,835 S
29,995 S
(160)
$
2,486.22
Building Inspection -S 1,029
0.010043 S
10,327 S
12,002 S
(1,675)
$
860.55
Street Maintenance
0.057226 S
64,707 S
56,741 S
7,966
$
5,392.27
Light Maintenance
0.006724 S
7,603 S
7,121 S
482
$
633.59
Ambulance 2230
0.020395 S
23,061 S
33,010 S
(9,949)
$
1,921.78
Total
1.000" S
1,129,705 S
500,323 S
6,559
$
42,240.16
S
506,882
Revenue to General Fund
Notes: Did net include east ofprosecutor to be
distributed for Admin.
Building find net allowed to share cost
of Mayor & Courcil
12
FY 2012 DEBT OBLIGATION SCHEDULE - ALL FUNDS
Remaining Balance FY 2012 Payment
RATE FUND 6/30/2011 1 PRINCIPAL INTEREST & fees TOTAL
GENERAL FUND:
3.95% 2008 Fire Ladder Truck -Rocky Mtn. Bank Note $575,000 10 yr
$426,500
$54,000
$16,324
$70,324
ims %v 2006 BOI - Fire Truck $279,900 10 yr
$ I39,077
S28,896
$2,712
$31,608
i.95%v 2005BOI-City HaIIHVAC $151,836 10yr
$57,443
$15,985
$1,120
$17,105
$98,881
$20,156
$119,037
TOTAL GENERAL FUND $623,020
SPECIAL REVENUE:
i.95%v
2010 BOI - Mower $71,220 Parks -Athletic Complex 5 yr
$71,220
$5,515
$596
$6,111
1 .95 tv
2010 BOI -Bucket Truck $28300 (Parks & Forestry) 5 yr
$28,300
$13,673
$1,257
$14,930
L00%
2005 USDA- IRP Loan 61-01 Revolving Fund $627,500 30 yr
$468,861
$17,386
$4,689
$22,075
1.0n%
2006 USDA- IRP Loan 61-02 Revolving Fund $257,500 30 yr
$228,272
$8,440
$2,492
$10,932
6.00/
1995 COURTYARD mortgage (Comm. Action Partner.) $270,730 30 yr
$181,543
$8,846
$10,652
$19,498
SPECIAL REVENUE TOTALS
$878,676
$34,672
$17,833
$52,505
DEBT SERVICE FUNDS:
3.83/
2005 AIRPORT TIF DEBT $2,000,000 15yr
$1,325,000
$125,000
$55,875
S180,875
4.85%
2007 CITY HALL $1,420,165 12 yr (3/2015 earliest pre -payment date)
$1,081,352
$105,572
$51,181
$156,753
4.66%
2002 G.O.BOND-POOL $3,675,000 20 yr (10/2012 earliest pre -pay)
$2,440,000
$175,000
$114,450
$289,450
194%
2005 G.O.BOND-FIRE HALL $3,000,000 15 yr (1/2013 earliest pre -pay)
$2,010,000
$190,000
$76,438
$266,438
S595,572
$297,944
$893,516
DEBT SERVICE FUNDS TOTALS $6,856,352
SIDEWALK & CURB WARRANTS (8 vr)
4.50%
2003S&C $13,758.44
$3,440
$1,720
$569
$2,289
5.50%
2004S&C $31,692.72
$11,885
$3,962
$397
$4,359
7.75%
2005 S&C $22,850.13
$8,569
$2,857
$622
$3,479
6.5011
2007 S&C $15,407.04
$9,629
$1,926
$577
$2,503
150%
2008S&C $ 8,980.80
$6,736
$1,123
$219
$1,342
3.50/
2009 S&C $ 7,629.48
$6,676
$955
$217
$1,172
3.75%
2010S&C $ 941.85
$942
S118
$43
$161
S & C TOTALS
$47,877
$12,661
$2,644
$15,305
SIDS:
5.600°0
2001 SID 343 - Sunnyview KRMC S1,518,500 20 yr
$640,000
$80,000
$36,570
$116,570
5.270°!
2006 SID 344 - Old School Station $4,520,000 20 yr
$3,395,000
$225,000
$160,958
$385,958
SID TOTALS
$4,035,000
$305,000
$197,528
$502,528
ENTERPRISE FUNDS:
Water
4.0011
2001 SFR loan (Main & Idaho Water Main) $761,000 20yr
$443,000
$39,000
$17,340
$56,340
4.00%
2004 Refunding Bond (Hwy 93 So. Project) S1,840,000 20yr
$905,000
$55,000
$41,195
$96,195
3.75%
2007SRF -A Bonds Refunding (meters & hydrants) $1,283,159 8yr
$689,000
$163,000
$24,319
$187,319
3.75%
2007 SRF- B Bonds (New Reservoir) $1,500,000 20yr
$1,401,000
$23,000
$52,632
$75,632
S280,000
$135,486
$415,486
TOTAL WATER $3,438,000
Sanitary_ Sewer & Waste Water Treatment Plant
4.00%
1991 W WTP SRF Loan $3,913,425 (Jan 2013 final pay)
$411,000
$271,000
$13,760
$284,760
3.75/
2004 Sanitary SRF loan $1,475,860 (Hwy 93 So.) 20 yr
$1,075,000
$66,000
$39,995
$105,995
3.75%
2007 WWTP SRF LOAN $14,470,000 20 yr
$13,486,000
$460,000
$501,975
$961,975
TOTAL SEWERAVWTP
$14,972,000
$797,000
$555,730
$1,352,730
TOTAL ALL DEBT -ALL FUNDS I $2,123,786 $1,227,321 S3,351,107
Note: all loans are fixed rate with the exception of the 4 BOI loans which are marked with a v next to the rate.
Fire Truck debt paid in part by Fire Impact fees not General Fund as presented above. $35,162. Total General fund debt $83,875.
BOI - Board of Investments USDA-IRP -Dept of Agriculture Intermediary Relending Program
SRF- State Revolving Fund (DNRC money) G. O. Bonds -General Obligation voted bonded debt
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