7. Supplemental Informationr
SPECIAL REVENUE FUNDS
AD W
Airport 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.
Urban Forestry Grant - Accounts for grant monies received for and expenditures related
to City efforts to remove and replace old and diseased trees.
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 (2) — 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 (Stonegarden, Drug Enforcement, CHRP) — Accounts for
multiple grants received by the Police Department and all related revenues and
expenditures.
IT Upgrade Grant - Accounts for grant monies received for and expenditures related to
efforts to upgrade the City's information technology system.
Court Grant — Accounts for grant monies received by the Municipal Court and all related
revenues and expenditures.
Preserve America Grant - Accounts for grant monies received for and expenditures
related to efforts to promote the City's historic downtown as a destination.
CDBG — ED FVCC Grant — Accounts for pass-thru grant monies received for and
expenditures related to expanding the welding/metals fabrication program at Flathead
Valley Community College.
DUI Court Grant — Accounts for grant monies received by the Municipal Court and all
related revenues and expenditures.
EPA Brownfields Grants (2) - Accounts for grant monies received for and expenditures
related to environmental assessments.
Fire Grants - Accounts for multiple grants received by the Fire Department and all related
revenues and expenditures.
CTEP - Accounts for grant monies received by the Parks Department and all related
revenues and expenditures for the expansion of the urban trail system.
NSP Grant - Accounts for pass-thru monies received and expended in implementing an
economic and community development program related to purchasing foreclosed homes
for resale.
Energy Efficiency Grants — Accounts for grant monies received for and expenditures
related to City efforts to increase energy efficiency.
Safer Grant - Accounts for grant monies received for and expenditures related to three
City Firefighters.
DEBT SERVICE FUNDS
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 1" Avenue East.
Airport TIF Debt Service - Accounts for the debt service payments associated with the
Airport 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 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.
FAA Planning - Accounts for grant monies received for and expenditures related to an
updated City Airport master plan.
ASSETS
Cash and investments
Taxes and assessments receivable. net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other fiords
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fiord balance:
Unassigned
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, 2011
Airport TIF Westside TIF Parks in Lieu
Parks
Ambulance
Old School TIFs
1,373,551 2,235,257 54,469
295,312
122,625
-
- 53,548 -
81.331
-
40,766
-
-
402.148
-
21,263
600
12,064
500
1,373,551 2,310,068 54,469
377,743
524,773
52,830
-
22
22,767
8,897
607
463
57,622
27,007
-
-
397.495
-
53,548
81,331
-
40,766
607
54,033
161,720
433,399
40,766
-
-
500
-
-
-
91.374
-
-
54,469 215,523
-
1,372,944
2,256,035
- -
12.064
1,372,944
2,256,035
54,469 216,023
91,374
12,064
1,373,551
2,310,068
54,469 377,743
524,773
52,830
VAI
ASSETS
Cash and investments
Taxes and assessments receivable, net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other funds
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fund balance:
Unassigned
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, 2011
Building
Light
Street
Health Levy
Department
Impact Fees
Maintenance
Gas Tax Maintenance
15,234
154,627
2,028
158,487
514,520 875.448
71,116
-
-
19,494
- 130,411
-
-
6,200
210,261
1,561
-
637
-
473
-
-
195,266
-
- 103,536
86,350
154,627
198,855
184,181
514,520 1, 320,766
1,058 13,343
161,506 50,434
3,961 517
- 25.269
- -
8,130 9,665
- 16,000
71,116 19,494
130,411
- - 1,561 -
- 637
71,116 5,019 1,561 33,354
169,636 232,416
- - 473
149,608 197,294 - - -
- - 150,827 344,884 1,087,877
15,234
15,234 149,608 197,294 150,827 344,884 1,088,350
86,350 154,627 198,855 184,181 514,520 1,320,766
73
ASSETS
Cash and investments
Taxes and assessments receivable, net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other funds
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fund balance:
Unassigned
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, 2011
Urban Forestry Community Dev. Rural Development
Forestry Grant Courtyard Operations Loan Revolving
70,840 (5,432) (46,765) 359,717 249,273
16,200 - -
2,773 5.932
66.347 250,527
97,834 - - -
187,647 500 (46,765) 426,064 499,800
320 500 - -
5,058 - 2,034 1,012
16,200 - -
- 66,347 250,527
21.578 500 68,381 251539
166,069 - -
- 357.683 248,261
-
166,069 - (46,765) 357,683 248,261
187,647 500 (46,765) 426,064 499,800
74
ASSETS
Cash and investments
Taxes and assessments receivable, net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other funds
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fund balance:
Unassigned
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, 2011
BOJ-IT
Rural Development
Stonegarden Drug Enforcement
Law Enforcement
UPGRADE
Loan Revolving 02
Grant Grant
CHRP Grant Grants
GRANT
117,583
(1,215) (18,594)
8,445 (24.664)
(2,964)
1,676 29,423
16,555 27,002
2.964
168,001
285,584 461 10,829 25,000 2,338
461 2,501 1310
168.001
168,001 461 2,501 1,310
8,328 25,000 1,028
117,583
117.583 - 8,328 25.000 1,028
285,584 461 10,829 25,000 2,338
75
ASSETS
Cash and investments
Taxes and assessments receivable, net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other funds
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fund balance:
Unassigned
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, 2011
Court Grant
Preserve
America Grant
CDBG - ED
FVCC
DUI Court
Grant
EPA
Brownfields
Grant
EPA
Brownfiields AWP
Grant
(3,837)
8,239
(1,000)
5.677
(44,030)
44,030
(14,862)
20,315
(3,878)
22,482
(13,723)
13,723
4A02
4,677
5,453
18,604
4,396
4,677
-
5,453
18,604
4,396
4,677
5,453
18,604
6
6
4,402
4,677
5,453
18,604
We
ASSETS
Cash and investments
Taxes and assessments receivable, net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other funds
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fund balance:
Unassigned
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, 2011
Fire Grants /
Donations CTEP NSP Grant
47,844 5,002
39,475
Total Special
Grants Safer Grant Revenue Funds
(6,164) (92,101) 6,381,033
412,866
402,148
6,796 100.187 597,637
2.198
484,875
973
47,844 5,002 39,475 632 8,086 8,678,366
550 39,475 632 - 332.634
- - - - 8,086 135,908
4,582 - 22,377
- 16.000
397,495
412,866
484,875
- - - - - 2,198
550 4,582 39,475 632 8,086 1,804,353
973
47.294 519932
- - 1,583,588
420 436,481
- 4,364,570
15,234
- - (46,765)
47,294 420 - - - 6,874,013
47.844 5,002 39,475 632 8,086 8,678,366
77
ASSETS
Cash and investments
Taxes and assessments receivable, net
Accounts receivable - net
Due from other funds
Due from other governments
Contracts receivable
Notes and loans receivable
Prepaid expenses
Restricted assets:
Restricted cash and investments
Total assets
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
Accrued payroll
Retainage
Due to other funds
Deferred revenue -accounts recievable
Deferred revenue -assessments recievable
Deferred revenue -loans recievable
Deferred revenue -impact fees receivable
Total liabilities
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
Restricted
Public Safety
Public Works
Culture and Recreation
Community Development
Debt Service
Other Capital Projects
Other Purposes
Unrestricted fund balance:
Unassigned
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, 2011
City Hall Debt
Airport TIF
2002 G.O. Bond
2004 G.O. Bond Service
Debt Service
SID Revolving
S & C's
17,358
31,643 317
4.584
256,620
564
36,225
32.753 -
157,997
4,423
43,082
-
933
-
36,046
153
712
-
- -
184,875
-
-
53,583
64.396 317
383.502
262,129
44358
933
36,225 32,753 157,997 4,423 43,082
36,225 32,753 157,997 4,423 44,015
17,358
31,643
317
225,505
257,706
343
17,358
31,643
317
225,505
257,706
343
53,583
64,396
317
383,502
262,129
44,358
78
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2011
ARRA-Fire
Station
Total Nonmajor
Total Debt
Construction
FAA - Planning
Total Capital
Governmental
SID 343
Service Funds
Grant
Grant
Project Funds
Funds
ASSETS
Cash and investments
(40,054)
271,032
(123.362)
3,298
(120.064)
$ 6,532,001
Taxes and assessments receivable, net
719,530
994,010
-
1,406,876
Accounts receivable - net
-
-
402.148
Due from other funds
-
933
-
-
-
933
Due from other governments
41,729
78.640
196,757
15,200
211,957
888,234
Contracts receivable
-
-
-
-
-
2,198
Notes and loans receivable
484,875
Prepaid expenses
-
-
973
Restricted assets:
Restricted cash and investments
79,075
263,950
-
-
-
660,586
Total assets
800,280
1,608,565
73,395
18,498
91,893
$ 10,378,824
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable
-
-
70,337
16,000
86,337
418,971
Accrued payroll
-
-
-
135,908
Retainage
-
3.058
3,058
25,435
Due to other funds
933
-
-
16,933
Deferred revenue -accounts recievable
-
-
397,495
Deferred revenue -assessments recievable
719,530
994,010
1,406,876
Deferred revenue loans recievable
-
-
484,875
Deferred revenue -impact fees receivable
-
-
-
-
-
2,198
Total liabilities
719,530
994,943
73,395
16,000
89,395
$ 2.888,691
Fund Balance:
Nonspendable - not in spendable form:
Prepaid
-
-
-
-
-
973
Restricted
Public Safety
519,932
Public Works
1,583,588
Culture and Recreation
436,481
Community Development
-
-
4,364,570
Debt Service
80,750
613.622
-
-
613,622
Other Capital Projects
-
-
1498
2,498
2,498
Other Purposes
-
-
15,234
Unrestricted fund balance:
Unassigned
-
-
-
-
(46,765)
Total fund balance
80,750
613,622
-
2,498
2,498
$ 7,490,133
Total liabilities and fund balance
860,280
1,608,565
73,395
18,498
91,893
$ 10,378,824
See accompanying notes to the financial statements
79
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
REVENUES
Airport TIF
Westside TIF
Parks in Lieu
Parks
Ambulance
Old School TIFs
Taxes and assessments
304,209
868,409
61,594
Licenses and permits
-
_
_
_
-
_
Intergovernmental
5,153
41.368
-
5,000
85,552
Charges for services
58,791
50,699
33,743
347.534
580,752
-
Miscellaneous
-
-
-
3,665
4,169
1.633
Investment earnings
705
3,959
1,567
Total revenues
63,944
396,276
34,448
1,228.567
672,040
63,227
EXPENDITURES
Current:
General government
-
-
_
_
_
_
Public safety
692,515
Public works
_
_
_
_
Culture and recreation
-
-
3,000
1,146,121
Housing and community development
56,232
45,292
-
-
11,230
Debt service - principal
_
_
_
_
_
_
Debt service - interest
-
_
_
Capital outlay
663
675
78,520
Total expenditures
56.232
45,955
3,675
1,224,641
692,515
11,230
Excess (deficiency) of revenues over expenditures
7,712
350,321
30,773
3,926
(20,475)
51,997
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
-
-
78,520
-
Transfers in
500,000
63.000
Transfers (out)
(4,890)
-
(15,291)
(48,565)
Total other financing sources and uses
495,110
(15,291)
141,520
(48,565)
Net change in fund balance
502,822
350,321
15,482
145,446
(20,475)
3,432
Fund balances - beginning
870,122
1,905.714
38,987
70,577
111,849
8,632
Restatements
-
Fund balances -beginning restated
870,122
1,905,714
38,987
70,577
111,849
8,632
Fundbalances- ending
1,372,944
2,256,035
54,469
216,023
91,374
12064
See accompanying notes to the financial statements
NH
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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
Building
Street
Health Levy Department
Impact Fees
Light Maintenance
Gas Tax
Maintenance
580,506 -
- 272,102
-
-
-
-
366,904
109,356
75,814
232,920
-
1,848,844
205
-
3,440
-
2,649
1,283
2,579
1,366
5,150
8,521
580,506 382,946
78,393
237,726
372,054
1,860,014
259,872 5,138
226.763
273,738
1,687,553
25,750
-
9,307
-
546
75,975
63,443
56,500
259,872 116,170 226,763
337,181
1,744599
580,506 123,074 (37,777) 10,963
34,873
115,415
(577,326)
(577,326)
3,180 123,074 (37.777) 10,963 34,873 115,415
12,054 26,534 235,071 139,864 310,011 972,935
12,054 26,534 235,071 139,864 310,011 972.935
15,234 149,608 197,294 150,827 344,884 1,088 350
NI
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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
Rural Rural
Urban Forestry
Community Dev.
Development Loan Development Loan
Forestry
Grant
Courtyard Operations
Revolving Revolving 02
2,000
29,148
- 2,000
- -
211,591
-
60,768 29.412
26,166 35,636
868
- 570
- -
1,503
50 4,769
2,043 869
215,962
29,148
60,818 36,751
28,209 36,505
207,728
29,148 - -
-
-
- 85,891 102,496
32,586
-
8,332 -
17,213
29.228
-
15,620
4,861
2,610
21,000
-
228,728
29,148 109,843 102,496
54660
31838
(12,766)
(49,025) (65,745)
(26,451)
4,667
21,000
21,0U0
8,234 (49,025) (65,745) (26,451) 4,667
157,835 2,260 423,428 274,712 112,916
157,835 2,260 423,428 274,712 112,916
166,069 (46,765) 357.683 248,261 117,583
M.
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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
BOJ-IT
Drug Enforcement Law Enforcement UPGRADE
Stonegarden Grant Grant CHRP Grant Grants GRANT Court Grant
19,255 43,140 70,334 86,894 33,743 60,275
- - - 9,422 - -
1,557
19,255 43,140 70,334 97.873 33,743 60275
- - - - 60,269
19,255 87.623 70,334 94,706 -
- 7,295 33,743
19,255 87,623 70,334 102,001 33,743 60,269
(44,483) (4,128) 6
48,500 20,000 5,000
48,500 20,000 5,000
4,017 20,000 872 6
4,311 5,000 156 -
4,311 5,000 156 -
8,328 25,000 1,028 6
WM
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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
EPA
Cultural Arts
Preserve
CDBG - ED
DUI Court
EPA
Brownfields AWP
Fire Grants /
Grants
America Grant
FVCC
Grant
Brownlields Grant
Grant
Donations
2,232
5,677
44,030
76.632
127,774
26,128
172,633
1,856
2,232
5,677
44,030
76,632
127,774
26,128
174,489
2,232 76,632 -
- - 161,306
5,677 44,030 128,094 26,128
2,232 5,677 44,030 76,632 128.094 26128 161306
- - - (320) - 13,183
(320) 13,183
320 34,111
320 34111
47,294
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
ARRA Street
Total Special
REVENUES
CTEP
Stimulus Grant
NSP Grant
Energy Grants
Safer Grant
Revenue Funds
Taxes and assessments
1,814,718
Licenses and permits
-
-
-
-
-
272,102
Intergovernmental
94,498
33,955
1,496,950
35,021
147,840
3,114,136
Charges for services
-
-
-
-
_
3,711,448
Miscellaneous
-
20,612
Investment earnings
137
-
34,501
Total revenues
94,498
34,092
1,496,950
35,021
147,840
8,967,517
EXPENDITURES
Current:
General government
-
-
-
-
-
139,133
Public safety
-
147,840
1,538,589
Public works
298,804
-
2,486,858
Culture and recreation
-
-
1,385,997
Housing and community development
1,496,950
2,034,606
Debt service - principal
-
80,523
Debt service - interest
-
-
-
-
-
32,944
Capital outlay
124,110
43,992
35,027
540,937
Total expenditures
124,110
342,796
1,496,950
35,021
147,840
8,239,587
Excess (deficiency) of revenues over expenditures
(29,612)
(308,704)
727,930
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
99,520
Transfers in
15,291
651,791
Transfers (out)
-
(646,072)
Total other financing sources and uses
15,291
105,239
Net change in fund balance
(14,321)
(308,704)
833,169
Fund balances- beginning
14,741
308,704
6,040,844
Restatements
_
Fund balances - beginning restated
14,741
308,704
6,040,844
Fund balances - ending
420
6,874,013
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, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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 dte financial statements
City Hall Debt Airport TIF Debt
2002 G.O. Bond 2004 G.O. Bond Service Service SID Revolving S & C's
296,458 266,348 694,555 17,631
- - 156,753 -
714 959 3,065 -
297,172 267,307 156,753 694,555 3,065 17,631
170,000
121,887
185,000 100,632
82,357 56,121
120,000
60,435
14,211
2,951
291,887
267,357 156,753
180,435
17.162
5,285
(50)
514,120
3,065 469
7,168 442
(500,000) (2,563) (99)
(500,000) 4,605 343
5,285 (50) 14,120 7,670 812
12,073 31,693 317 211,385 250,036 (469)
12,073 31,693 317 211,385 250036 (469)
17,358 31,643 317 225,505 257,706 343
,,
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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 ARRA-Fire Station
SID 341 SID 342 SID 343 Funds Construction Grant S & C Construction
4,687 2,713 116,277 1,398,669
1,247,790
156,753
- 4,733
4,687 2,713 116,277 1,560,160 1247790
5,000
10,000
80,000
684,843
310
925
38,700
363,686 - -
1,247,790 942
5,310
10,925
118,700
1,048,529 1,247790 942
(623)
(8,212)
(2,423)
511,631 (942)
- - 942
2,121 9,731 -
(7,069) (509,731)
(7,069) 2,121 (500,000) 942
(7,692) (6,091) (2,423) 11,631
7,692 6,091 83,173 601.991
7,692 6,091 83,173 601,991
80,750 613,622
M.
City of Kalispell, Montana
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ended June 30. 2011
Total Nonmajor
FAA - Planning
Total Capital
Governmental
REVENUES
Grant
Project Funds
Funds
Taxes and assessments
$ 3,213,387
Licenses and permits
272,102
Intergovernmental
45,433
1,293,223
4,407,359
Charges- for services
-
-
3,711,448
Miscellaneous
177,365
Investment earnings
-
39239
Total revenues
45,433
1.293,223
$ 11,820,900
EXPENDITURES
Current:
General government
-
-
$ 139,133
Public safety
1,538,589
Public works
2,486,858
Culture and recreation
1,385,997
Housing and community development
2,034,606
Debt service - principal
-
-
765,366
Debt service - interest
-
-
396,630
Capital outlay
47,825
1,296,557
1,837,494
Total expenditures
47,825
1,296,557
$ 10,584,673
Excess (deficiency) of revenues over expenditures
(2,392)
(3,334)
$ 1,236,227
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
942
$ 100,462
Transfers in
4,890
4,890
666,412
Transfers (out)
(1,155,803)
Total other financing sources and uses
4,890
5,832
$ (388,929)
Net change in fund balance
2,498
2,498
$ 847,298
Fund balances - beginning
-
-
$ 6,642,835
Restatements
_
Fund balances - beginning restated
-
-
$ 6,642,835
Fund balances - ending
2,498
2,498
$ 7,490,133
See accompanying notes to the financial statements
'•,
BUDGETARY COMPARISON SCHEDULE - OTHER MAJOR
FUNDS
City of Kalispell, Montana
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2011
SID 344
ACTUAL
AMOUNTS VARIANCE
BUDGETED AMOUNTS (BUDGETARY WITH FINAL
ORIGINAL FINAL BASIS) See Note A BUDGET
RESOURCES (INFLOWS):
Taxes and assessments $ 346393 $ 346,393 $ 364,469 $ 18,076
Licenses and permits - - - _
Intergovernmental -
Charges for services
Fines and forfeitures - - - -
Miseellaneous
Investment earnings
Amounts available for appropriation $ 346,393 $ 346,393 $ 364,469 $ 18,076
CHARGES TO APPROPRIATIONS (OUTFLOWS):
General government
Public safety
Public works
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total charges to appropriations
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balance
Fund balance - beginning of the year
Fund balance - beginning of the year - restated
Fund balance - end of the year
225,000 225,000 225,000 -
169,958 169,958 169,957 1
394,958 $ 394,958 $ 394,957 $ 1
48,565 48,565 48,565
$ 48,565 $ 48,565 $ 48,565 $
$ 18,077
$ 273,236
273,236
$ 291,313
Elm
BUDGETARY COMPARISON SCHEDULE - NONMAJOR
FUNDS
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
Airport TIF
Westside TIF
Positive /
Positive /
(Negative)
(Negative)
Budget
Actual Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
314,182
304.209
(9,973)
Licenses and permits
_
Intergovernmental
5.152
5,153 1
41.368
41.368
-
Chargesforservices
58,791
58,791 -
45,000
50,699
5,699
Miscellaneous
_
_
Investment earnings
_ -
_
Total revenues
63,943
63,944 1
400,550
396,276
(4,274)
EXPENDITURES
Current:
General government
Public safety
Public works
_
Culture and recreation
-
-
Housing and community development
70,776
56,232
14,544
45,060
45,292
(232)
Debt service - principal
-
-
_
_
Debt service - interest
Capital outlay
-
-
2,216,138
663
2,215,475
Total expenditures
70,776
56,232
14,544
2,261,198
45,955
2,215,243
Excess (deficiency) of revenues over expenditures
(6,833)
7,712
14,545
(1,860,648)
350,321
2,210,969
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
_
_
_
Transfers in
500,000
500,000
Transfers (out)
(4,890)
(4,890)
Total other financing sources and uses
495,110
495,110
-
-
Net change in fund balance
488.277
502,822
14,545
(1,860,648)
350,321
2,210,969
Fund balances - beginning
870,122
1,905.714
Restatements
-
_
Fund balances - beginning restated
870,122
1,905,714
Fund balances -ending
1.372,944
2,256,035
See accompanying notes to the financial statements
a
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
Parks in Lieu
Parks
Positive /
Positive /
(Negative)
(Negative)
Budget Actual
Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
884,000
868,409
(15,591)
Licenses and permits
-
Intergovernmental
5,000
5,000
Charges for services
23,950 33,743
9,793
387,134
347,534
(39,600)
Miscellaneous
-
-
3,500
3,665
165
Investment earnings
705
705
2,000
3,959
1,959
Total revenues
23,950 34,448
10,498
1,281,634
1,228,567
(53,067)
EXPENDITURES
Current:
General government
Public safety
Public works
-
-
-
Cultureandrecreation
3,000
(3,000)
1.250,263
1,146,121
104,142
Housing and community development
-
-
-
Debt service - principal
7,000
7,000
Debt service - interest
-
-
2,000
2,000
Capital outlay
26,000
675
25,325
85,309
78,520
6,789
Total expenditures
26,000
3,675
22,325
1,344,572
1,224,641
119,931
Excess (deficiency) of revenues over expenditures
(2,050)
30,773
32,823
(62,938)
3,926
66,864
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
85,309
78,520
(6,789)
Transfers in
63,000
63,000
Transfers (out)
(30,000)
(151291)
14,709
-
Total other financing sources and uses
(30,000)
(15,291)
14,709
148,309
141,520
(6,789)
Net change in fiord balance
(32,050)
15,482
47,532
85,371
145,446
60,075
Fund balances - beginning
38,987
70,577
Restatements
-
-
Fund balances - beginning restated
38,987
70,577
Fund balances - ending
54,469
216.023
See accompanying notes to the financial statements
91
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
Transfers in
Transfers (out)
Total other financing sources and uses
Net change in fiord 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, 2011
Ambulance
Positive /
(Negative)
Budget Actual Variance
Old School TIF's
Positive /
(Negative)
Budget Actual Variance
42,975
61,594
18,619
102,000
85,552
(16,448)
650.000
580,752
(69,248)
-
-
4.169
4,169
1,633
1,633
500
1,567
1,067
-
-
752,500
672,040
(80,460)
42,975
63,227
20,252
727,088
692,515
34,573
12,180
11,230
950
50,000
-
50,000
-
-
777,088
692,515
84,573
12,180
11,230
950
(24,588)
(20,475)
4,113
30,795
51,997
19,302
(24,588)
(53,266) (48.565) 4,701
- (53,266) (48,565) 4,701
(20,475) 4,113 (22,471) 3,432 24,003
111,849
111.849
91,374
8,632
8,632
12,064
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
Health Levy
Building Department
Positive /
Positive /
(Negative)
(Negative)
Budget Actual
Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
579,076 580,506
1,430
-
Licenses and permits
-
-
182.200
272,102
89,902
Intergovernmental
-
-
Chargesforservices
88,000
109,356
21,356
Miscellaneous
205
205
Investment earnings
-
100
1,283
1,183
Total revenues
579,076 580,506
1,430
270,300
382,946
111646
EXPENDITURES
Current:
General government
-
-
Public safety
260,542
259.872
670
Public works
-
-
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
-
-
Total expenditures
-
-
- 260,542
259,872
670
Excess (deficiency) of revenues over expenditures
579.076
580,506
1,430 9,758
123,074
113,316
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
-
-
Transfers in
Transfers (out)
(577,326)
(577,326)
Total other financing sources and uses
(577,326)
(577,326)
- -
-
-
Net change in fund balance
1,750
3,180
1,430 9,758
123,074
113,316
Fund balances -beginning
12,054
26,534
Restatements
-
-
Fund balances - beginning restated
12,054
26,534
Fund balances - ending
15,234
149,608
See accompanying notes to the financial statements
93
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
Impact Fees Light Maintenance
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
100.800
75,814
(24,986)
226,200
232,920
6,720
-
-
3,440
3,440
2,500
2,579
79
1,200
1,366
166
103,300
78,393
(24,907)
227,400
237,726
10,326
5,800
5,138
662
-
-
-
-
267,794
226,763
41,031
25,750
25,750
-
9,190
9,307
(117)
-
245,000
75.975
169,025
-
285,740
116,170
169,570
267,794
226,763
41,031
(182,440)
(37,777)
144,663
(40,394)
10,963
51,357
(182,440) (37,777) 144,663 (40,394)
10,963 51,357
235,071
139,864
235,071
139,864
197,294
150,827
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
Gas Tax
Positive /
(Negative)
Budget Actual Variance
Street Maintenance
Positive /
(Negative)
Budget Actual Variance
360,000
366,904
6,904
-
-
-
1.818,500
1.848,844
30,344
-
-
2,649
2,649
5,000
5,150
150
9,500
8,521
(979)
365,000
372,054
7,054
1,828.000
1.860,014
32,014
494.363
271738
220,625
1,938,596
1,687,553
251,043
16,000
-
16,000
-
-
1,520
546
974
66,000
63,443
2,557
55,000
56,500
(1,500)
560,363
337,181
223.182
2,011,116
1,744,599
266,517
(195,363)
34,873
230,236
(183,116)
115A15
298,531
(40,000)
40,000
-
-
(40,000)
-
40,000
(195,363)
34,873
230,236
(223,116)
115,415
338,531
310,011
972,935
310,011
972,935
344,884
1,088,350
95
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
Forestry
Urban Forestry Grant
Positive /
Positive /
(Negative)
Ne ative
Budget
Actual
Variance
Budget
Actual Variance
REVENUES
Taxes and assessments
Licenses and permits
-
_
Intergovernmental
2,000
2,000
-
29.148
29.148
Charges for services
209.500
211,591
2,091
-
Miscellaneous
500
868
368
Investment earnings
1,000
1.503
503
-
Total revenues
213,000
215.962
2,962
29,148
29,148
EXPENDITURES
Current:
General government
Public safety
_
Public works
_
Culture and recreation
320,796
207,728
113.068
29,148
29,148
Housing and community development
-
_
Debt service - principal
2,000
2,000
Debt service - interest
215
215
Capital outlay
21,000
21,000
-
-
Total expenditures
344,011
228,728
115,283
29,148
29,148
Excess (deficiency) of revenues over expenditures
(131,011)
(12,766)
118,245
-
-
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
21,000
21,000
Transfers in
-
Transfers (out)
-
Total other financing sources and uses
21,000
21,000
Net change in fund balance
(110,011)
8,234
118,245
Fund balances - beginning
157.835
Restatements
-
Fund balances- beginning restated
157,835
Fund balances - ending
166,069
See accompanying notes to the financial statements
M
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
Courtyard Community Dev. Operations
Positive / Positive /
Ne ative Ne ative
Budget Actual Variance Budget Actual Variance
- 22,000
�9,820
2,000
(20,000)
85,260 60,768 (24A92)
29,412
19,592
- -
570
570
50 50 5,000
4.769
(231)
85,260 60,818 (24,442) 36,820
36,751
(69)
62,859
85,891
(23,032)
152,373
102,496 49,877
8,660
8,332
328
- -
16,000
15.620
380
(22,324)
87,519
109,843
152,373
102,496 49,877
(2,259)
(49,025)
(46,766)
(115,553)
(65,745) 49,808
(2,259)
(49.025) (46.766) (115,553)
2,260
2,260
(46,765)
(65,745) 49.808
423,428
423,428
357,683
97
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
Transfers in
Transfers (out)
Total other financing sources and uses
Net change in fiord 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, 2011
Rural Dev. Loan Revolving Rural Development Loan Revolving 02
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
28,048
26.166
(1,882)
36,636
35,636
(1,000)
1,000
2,043
1,043
500
869
369
29.048
28,209
(839)
37,136
36,505
(631)
247,753
32,586 215,167
55,772
-
55,772
17,213
17,213 -
29,228
29,228
-
4,861
4,861
10.930
2,610
8,320
269,827
54,660 215,167
95,930
31,838
64.092
(240,779)
(26,451) 214,328
(58,794)
4,667
63.461
(240,779) (26,451) 214,328 (58,794) 4,667 63,461
274,712 112,916
274,712 111916
248,261 117,583
• SI
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
Stonegarden Grant Drug Enforcement Grant
Positive / Positive !
Ne ative (Negative)
Bud2et Actual Variance Budget Actual Variance
26,998
19,255
(7,743)
43,100
43,140
40
(7,743)
26,998
19,255
43,100
43,140
40
26,998
19,255
7,743
91,855
87,623
4,232
26,998
19,255
7,743
91,855
87,623
4,232
-
-
-
(48,755)
(44,483)
4,272
48,500 48,500
48,500 48,500 -
(255) 4,017 4,272
4,311
8,328
••
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
CHRP Grant
Law Enforcement Grants
Positive /
Positive /
(Negative)
(Negative)
Budget Actual
Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
Licenses and permits
-
_
Intergovernmental
70,370 70,334
(36)
114,234
86.894
(27,340)
Charges for services
-
20,000
9,422
(10,578)
Miscellaneous
5,000
1.557
(3,443)
Investment earnings
-
-
Total revenues
70,370 70.334
(36)
139,234
97,873
(41,361)
EXPENDITURES
Current:
General government
-
-
_
_
Public safety
70,370
70 334
36 135.939
94,706
41,233
Public works
-
-
_
Culture and recreation
Housing and community development
Debt service - principal
Debt service -interest
_
Capital outlay
-
- 7,295
7,295
-
Total expenditures
70,370
70,334
36 143,234
102,001
41,233
Excess (deficiency) of revenues over expenditures
-
-
- (4,000)
(4,128)
(128)
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
_
Transfers in
20,000
20,000
5,000
5,000
Transfers (out)
-
_
Total other financing sources and uses
20,000
20,000
5,000
5,000
-
Net change in fiord balance
20.000
20,000
1,000
872
(128)
Fund balances- beginning
5,000
156
Restatements
-
-
Fund balances - beginning restated
5,000
156
Fund balances - ending
25,000
1,028
See accompanying notes to the financial statements
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
BOJ-IT UPGRADE GRANT Court Grant
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
250,000
33,743
(216,257)
326,262
60,275
(265,987)
326,262
60,275
(265,987)
250,000
33,743
(216,257)
-
326,262
60,269
265,993
250,000
33,743
216,257
-
-
250,000
33,743
216,257
326.262
60,269
265,993
6
6
6 6
6
101
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
Cultural Arts Grants Preserve America Grant
Positive / Positive /
Ne ative (Negative)
Budget Actual Variance Budget Actual Variance
8,950 2,232 (6,718) 75,000 5,677 (69323)
8,950 2,232 (6,718) 75,000 5,677 (69,323)
8,950 2,232 6,718
75,000 5,677 69,323
8,950 2,232 6,718 75,000 5,677 69,323
102
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
Transfers in
Transfers (out)
Total other financing sources and uses
Net change in fund balance
Fund balances - beginning
Restatements
Find 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, 2011
CDBG - ED FVCC DUI Court Grant
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
81,518 44,030 (37,488) 122,711 76,632 (46,079)
81,518 44,030 (37,488) 122,711 76,632 (46,079)
- 123.267 76,632 46,635
81,518 44,030 37,488
342,000 - 342,000 - -
423,518 44,030 379,488 123,267 76,632 46,635
(342,000) - 342,000 (556) - 556
(342,000) 342,000 (556) 556
103
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
EPA
Brownfields Grant
EPA
Brownfields AWP Grant
Positive /
Positive /
(Negative)
(Negative)
Budget
Actual Variance
Budget
Actual Variance
REVENUES
Taxes and assessments
Licenses and permits
_
_
Intergovernmental
395,832
127,774 (268,058)
175.000
26,128 (148,872)
Charges for services
_
_
Miscellaneous
_
Investment earnings
_
Total revenues
395.832
127,774 (268,058)
175,000
26,128 (148,872)
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
_ _ _ _
Housing and community development
396,152
128.094 268,058 175,000 26,128 148,872
Debt service - principal
_ _ _ _
Debt service - interest
Capital outlay
_ _ _ _
Total expenditures
396,152
128,094 268,058 175.000 26,128 148,872
Excess (deficiency) of revenues over expenditures
(320)
(320) - - - -
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
Transfers in
Transfers (out)
Total other financing sources and uses
-
-
Net change in fund balance
(320)
(320)
Fund balances - beginning
320
Restatements
-
Fund balances - beginning restated
320
Fund balances -ending
See accompanying notes to the financial statements
104
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
Fire Grants / Donations CTEP
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
238,591 172,633 (65,958) 220,779 94,498 (126,281)
6,000 1,856 (4,144)
244,591 174.489 (7Q102) 220,779 94,498 (126,281)
278,160 161,306 116,854
- - 265,000 124,110 140,890
278,160 161,306 116.854 265,000 124,110 140,890
(33,569) 13,183 46,752 (44,221) (29,612) 14.609
(33,569)
30,000 15,291 (14,709)
- - 30,000 15,291 (14,709)
13,183 46,752 (14,221) (14,321) (100)
34,111
34,111
47,294
14,741
420
105
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
ARRA Street Stimulus Grant
NSP Grant
Positive /
Positive /
(Negative)
Ne ative
Budget
Actual
Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
Licenses and permits
_
_
_
Intergovernmental
33,954
33,955
1
2,832.976
1.496,950
(1336,026)
Charges for services
-
_
_
Miscellaneous
_
_
Investment earnings
890
137
(753)
-
Total revenues
34,844
34,092
(752)
2,832,976
1,496,950
(1,336,026)
EXPENDITURES
Current:
General government
_
_
_
Public safety
_
Public works
298,804
(298,804)
Culture and recreation
_
_
_
Housing and community development
2,832,976
1,496,950
1,336,026
Debt service - principal
_
_
Debt service - interest
Capital outlay
343,549
43,992
299,557
-
Total expenditures
343,549
342,796
753
2,832,976
1A96,950
1,336,026
Excess (deficiency) of revenues over expenditures
(308,705)
(308,704)
1
-
-
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
Transfers in
Transfers (out)
Total other financing sources and uses
-
Net change in fund balance
(308,705)
(308,704)
1
Fund balances - beginning
308,704
Restatements
-
Fund balances -beginning restated
308,704
Fund balances - ending
-
See accompanying notes to the financial statements
W.
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
Energy Grants
Safer Grant
Positive /
Positive /
(Negative)
Ne ative
Budget
Actual
Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
Licenses and permits
-
_
Intergovernmental
191,700
35,021
(156,679)
45T887
147,840
(310,047)
Charges for services
-
_
Miscellaneous
Investment earnings
-
_
Total revenues
191,700
35,021
(156,679)
457,887
147,840
(310,047)
EXPENDITURES
Current:
General government
-
_
_
Public safety
187.000
147,840
39,160
Public works
_
_
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
191,700
35,021
156,679
-
-
Total expenditures
191,700
35,021
156,679
187,000
147,840
39,160
Excess (deficiency) of revenues over expenditures
-
-
-
270,887
-
(270,887)
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
Transfers in
Transfers (out)
Total other financing sources and uses
-
Net change in fund balance
270,887
(270,887)
Fund balances - beginning
Restatements
Fund balances - beginning restated
Fund balances - ending
See accompanying notes to the financial statements
107
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service -principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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 Special Revenue Funds
Positive /
(Negative)
Budget Actual Variance
1.820,233
1,814,718
(5,515)
182,200
272,102
89,902
6,232,530
3,114,136
(3,118,394)
3,787,639
3,711,448
(76,191)
15,000
20,612
5,612
29,190
34,501
5,311
12,066,792
8,967,517
(3,099,275)
458,479
139.133
319.346
1,783,752
1,538,589
245.163
2,700,753
2,486,858
213,895
1,600,207
1,385,997
214,210
4,207.419
2,034,606
2,172,813
105,851
80,523
25,328
44,716
32,944
11,772
4,163,991
540.937
3,623,054
15,065,168
8,239,587
6,825.581
(2,998,376)
727,930
3,726,306
106,309
99,520
(6,789)
666,500
651,791
(14,709)
(705,482)
(646,072)
59,410
67,327
105,239
37,912
(2,931,049)
833,169
3,764,218
6,040.844
6,040,844
6,874,013
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
2002 G.O. Bond
2004 G.O. Bond
Positive /
Positive /
(Negative)
(Negative)
Budget
Actual
Variance
Budget
Actual
Variance
296,360
296,458
98
265.502
266,348
846
400
714
314
1,200
959
(241)
296,760
297,172
412
266,702
267,307
605
170,000
170,000
- 185,000
185,000
121,888
121.887
1 82,358
82,357 I
291,888
291,887
1 267,358
267,357 1
4,872
5,285
413 (656)
(50) 606
4,872 5,285 413 (656) (50) 606
12,073 31,693
12,073 31,693
17.358 31,643
M
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
City Hall Debt Service Airport TIF Debt Service
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
662,500 694.555 32,055
253,937 156,753 (97,184)
253,937 156,753 (97,184) 662,500 694,555 32.055
100,632 100,632 - 120,000 120,000
56,125 56.121 4 60,435 60,435
156,757 156,753 4 180.435 180.435 -
97,180 - (97,180) 482.065 514,120 32,055
97,180
(500,000) (500,000)
(500,000) (500,000) -
(97,180) (17,935) 14,120 32,055
317
211,385
317
211,385
317
225,505
110
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
SID Revolving
S & C's
Positive /
Positive /
(Negative)
(Negative)
Budget Actual
Variance
Budget Actual
Variance
REVENUES
Taxes and assessments
17,673 17,631
(42)
Licenses and permits
_
_
Intergovernmental
Charges for services
Miscellaneous
-
_
Investment earnings
4,000 3,065
(935)
-
-
Total revenues
4,000 3,065
(935)
17,673 17,631
(42)
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
_
_
Debt service - principal
14,214
14,211
3
Debt service - interest
2,959
2,951
8
Capital outlay
-
_
Total expenditures
-
-
-
17,173
17,162
11
Excess (deficiency) of revenues over expenditures
4.000
3,065
(935)
500
469
(31)
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
-
Transfers in
-
7,168
7,168
442
442
Transfers (out)
(12,000)
(2,563)
9,437
(500)
(99)
401
Total other financing sources and uses
(12,000)
4,605
16,605
(500)
343
843
Net change in fund balance
(8,000)
7,670
15,670
-
812
812
Fund balances - beginning
250,036
(469)
Restatements
-
_
Fund balances - beginning restated
250,036
(469)
Fund balances - ending
257,706
343
See accompanying notes to the financial statements
111
City of Kalispell, Montana
Budgetary Comparison Schedule
Nonmajor Governmental Funds
For the Year Ended June 30, 2011
SID 341
SID 342
Positive /
Positive /
(Negative)
(Negative)
Budget
Actual
Variance
Budget
Actual
Variance
REVENUES
Taxes and assessments
10,500
4,687
(5,813)
5.215
2,713
(2,502)
Licenses and permits
-
_
Intergovernmental
Charges for services
Miscellaneous
_
Investment earnings
-
Total revenues
10,500
4,687
(5,813)
5,215
2.713
(2,502)
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
-
_
Debt service - principal
5,000
5,000
10,000
10,000
Debt service -interest
310
310
925
925
Capital outlay
_
_
Total expenditures
5,310
5,310
10,925
10,925
Excess (deficiency) of revenues over expenditures
5,190
(623)
(5,813)
(5,710)
(8,212)
(2,502)
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
-
_
Transfers in
1.121
2,121
Transfers (out)
(6,918)
(7,069)
(151)
-
Total other financing sources and uses
(6,918)
(7,069)
(151)
2,121
2,121
Net change in fund balance
(1,728)
(7,692)
(5,964)
(5,710)
(6,091)
(381)
Fund balances -beginning
7,692
6,091
Restatements
_
_
Find balances - beginning restated
7,692
6.091
Fund balances - ending
-
_
See accompanying notes to the financial statements
112
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
SID 343 Total Debt Service Funds
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
113.800
116,277
2,477
1,371,550
1,398,669
27,119
253,937
156,753
(97,184)
5,600
4,738
(862)
113,800
116,277
2,477
1,631,087
1,560,160
(70,927)
80,000
80,000
684,846
684,843
3
38,700
38,700
363,700
363,686
14
118.700
118,700
1,048,546
1,048,529
17
(4,900)
(2,423)
2,477
582,541
511,631
(70,910)
9,731
9,731
(519,418)
(509,731)
9,687
-
(519,418)
(500,000)
19,418
(4,900)
(2,423)
2,477
63,123
11,631
(51,492)
83,173
601,991
83,173
601,991
80.750
613,622
113
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
htvestment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
ARRA-Fire Station Construction Grant S & C Construction
Positive / Positive /
(Negative) (Negative)
Budget Actual Variance Budget Actual Variance
1,258,398 1,247,790 (10,608)
1,258,398 1,247,790 (10.608)
1,258,398 1,247,790 10,608 25,000 942 24,058
1,258,398 1,247,790 10,608 25,000 942 24,058
- - - (25,000) (942) 24,058
25,000 942 (24,058)
25,000 942 (24,058)
114
REVENUES
Taxes and assessments
Licenses and permits
Intergovernmental
Charges for services
Miscellaneous
Investment earnings
Total revenues
EXPENDITURES
Current:
General government
Public safety
Public works
Culture and recreation
Housing and community development
Debt service - principal
Debt service - interest
Capital outlay
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of general long term debt
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, 2011
FAA - Planning Grant Total Capital Project Funds
Positive / Positive /
(Negative) Ne ative
Budget Actual Variance Budget Actual Variance
92,910 45,433 (47,477) 1,351,308 1,293,223 (4T477)
92,910 45,433 (47,477) 1,351,308 1,293,223 (47,477)
25,000
47,825
(22,825)
1,308.398
1,296.557
1,233
25,000
47,825
(22,825)
1,308,398
1,296,557
1,233
67,910
(2,392)
(70,302)
42,910
(3,334)
(46,244)
- -
25,000
942 (24,058)
4,890 4,890
4,890
4,890
4,890 4.890
29,890
5,832 (24,058)
72,800 2,498 (70,302)
72,800
2,498 (7M302)
2,498
2,498
115
211,01 KIN,
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.
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
Current portion of compensated absences payable
Total current liabilities
Noncurrent liabilities:
Noncurrent portion of compensated absences
Total noncurrent liabilities
Total liabilities
NET ASSETS
Invested in capital assets, net of related debt
Unrestricted
Total net assets
Total liabilities and net assets
See accompanying notes to the financial statements
City of Kalispell, Montana
Combining Balance Sheet
Nonmajor Proprietary Funds
June30,2011
Airport Enterprise Solid Waste Totals
$ 191,302 $ 567,534 $ 758,836
- 64,365 64,365
490 - 490
- 85,702 85,702
$ 191,792 $ 717,601 $ 909,393
1,347,868 1,347,868
91,808 - 91,808
1,406,948 336,908 1,743,856
$ 2,846,624 $ 336,908 $ 3,183,532
$ 3,038,416 $ 1,054,509 $ 4,092,925
$ 823 $ 6,315 $ 7,138
1,702 10,668 12,370
- 5,216 5,216
$ 2,525 $ 22,199 $ 24,724
6,501 51,634 58,135
$ 6,501 $ 51,634 $ 58,135
$ 9,026 $ 73,833 $ 82,859
$ 2,846,624 $ 336,908 $ 3,183,532
182,766 643,768 826,534
$ 3,029,390 $ 980,676 $ 4,010,066
$ 3,038,416 $ 1,054,509 $ 4,092,925
WR
City of Kalispell, Montana
Combining Statement of Revenues, Expenses, and Changes in Net Assets
Nonmajor Proprietary Funds
For the Fiscal Year Ended June 30, 2011
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
$ 70,900
$ -
$ 70,900
-
805,613
805,613
$ 70,900
$ 805,613
$ 876,513
$ 43,219
$ 395,653
$ 438,872
824
60,367
61,191
58,787
29,915
88,702
10,975
83,194
94,169
100,831
149,010
249,841
$ 214,636
$ 718,139
$ 932,775
$ (143,736)
$ 87,474
$ (56,262)
NONOPERATING REVENUES (EXPENSES)
Interest revenue 19,666 4,413 24,079
Total non -operating revenues (expenses) $ 19,666 $ 4,413 $ 24,079
Change in net assets $ (124,070) $ 91,887 $ (32,183)
Net assets - beginning
Restatements
Net assets - beginning restated
Net assets - ending
See accompanying notes to the financial statements
$ 3,163,110 $ 888,789 $ 4,051,899
(9,650) - (9,650)
$ 3,153,460 $ 888,789 $ 4,042,249
$ 3,029,390 $ 980,676 $ 4,010,066
117
City of Kalispell, Montana
Combining Statement of Cash Flows
Nonmajor Proprietary Funds
Year Ended June 30, 2011
Cash flows from operating activities:
Cash received from customers
Cash received from assessments
Cash payments for claims
Cash payments to employees
Net cash provided (used) by operating activities
Cash flows from capital and related financing activities:
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
Restatement
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
Taxes and assessments receivable, net
due from county
comp abs
Accounts payable
Accrued payroll
Net cash provided (used) by operating activities
See accompanying notes to the financial statements
Airport
Solid Waste
Enterprise
Totals
$ $70,831
- $
$70,831
-
$833,407
$833,407
($70,138)
($173,700)
($243,838)
($40,375)
($403,377)
($443,752)
$ (39,682) -
256,330 $
216,648
$19,666 $4,413 $24,079
$ 19,666 - 4,413 $ 24,079
$ (20,016) 260,743 $ 240,727
$220,968 $306,791 $527,759
($9,650) (9,650)
$ 191,302 - 567,534 $ 758,836
$ ($143,736) $87,474 $ ($56,262)
100,832 149,010 249,842
($70)
($70)
($9,633)
($9,633)
-
$37,427
$37,427
$2,488
($6,498)
($4,010)
$448
($224)
$224
$356
($1,226)
($870)
$ (39,682) -
256,330 $
216,648
118
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, 2011
Performance
Payroll Clearing Bonds Totals
$ 123,901 $ 19,125 $ 143,026
$ 123,901 $ 19,125 $ 143,026
$ 123,901 $ 19,125 $ 143,026
$ 123,901 $ 19,125 $ 143,026
119
City of Kalispell, Montana
Combining Statement of Changes in Assets and Liabilities
Agency Funds
For the Fiscal Year Ended June 30, 2011
Payroll Clearing
Balance
Balance
June 30, 2010
Additions Deletions
June 30, 2011
ASSETS
Current assets:
Cash and investments
$
123,444
5,091,829
(5,091,372) $
123,901
Total assets
123,444
5,091,829
(5,091,372)
123,901
LIABILITIES
Current liabilities:
Due to others
$
123,444
5,581,599
(5,582,056) $
123,901
Total liabilities
$
123,444
5,581,599
(5,582,056) $
123,901
Performance Bonds
Balance
Balance
June 30, 2010
Additions Deletions
June 30, 2011
Restricted assets
Current assets:
Cash and investments
$
50,764
23,814
(55,453) $
19,125
Total assets
$
50,764
23,814
(55,453) $
19,125
Deferred revenue -loans receivable
Current liabilities:
Due to others
$
50,764
100,433
(68,794) $
19,125
Total liabilities
$
50,764
100,433
(68,794) $
19,125
120
KALISPELL PARKING COMMISSION - The Kalispell Parking Commission (KPC) is
a component unit of the City. The KPC does not issue a separate financial report.
Accounting principles generally accepted in the United States of America (US GAAP)
require the City show a statement of cash flow and combining fund statements if the
component unit uses fund accounting. The KPC is made up of one business -type fund
and combining statements are therefore not necessary. The KPC financial statements can
be found in the City's Statement of Net Assets and Statement of Activities beginning on
page 27 of this report. A Statement of Cash Flows is reported here as required by US
GAAP.
City of Kalispell, Montana
Statement of Cash Flows
Kalispell Parking Commission
Year Ended June 30, 2011
Cash flows from operating activities:
Cash received from fines & permits
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:
Principal paid on bonds, loans and advances
Interest paid on bonds, loans and advances
Acquisition and construction of capital assets
Proceeds from bonds, loans and advances
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
Restatement
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 and other non -cash expense
Changes in assets and liabilities:
Accounts receivable - net
Compensated absences
Unearned revenue
Accounts payable
Accrued payroll
Net cash provided (used) by operating activities
See accompanying notes to the financial statements
$ 117,787
2,952
(68,334)
(81,021)
$ (28,616)
$ (1,406)
(144)
(14,696)
14,696
$ (1,550)
533
$ 533
$ (29,633)
53,744
$ 24,111
$ (29,276)
6,317
1,338
870
(8,010)
(14)
159
$ (28,616)
121