4. Government-Wide Financial Statementsuntitled - FinancialReportbl.pdf
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STATEMENTS
of 178 3/7/2013 4:22 PM
untitled - FinancialReportbl.pdf
http://www.kalispell.com/finance/documents/FinancialReportbl.pdf
1*#"1*S'*
(""Urt"'C'm asswts:
Cash anid investinents
Taxts awd awscsssmcms rmtivable, net
,,,)unt,.%,,re�c,c�ival,,i,,,Ie -, net
Notes and loans rcx:,,r,,.iva'hA:
Co,ritracts roccivable
Due,, ftom other goverTim tits
Prepa,k"I's
Inventorit.s.
("Mter ikbits
"rotal current,
Noncurt, itasset's.-
R tricted cits-b and tree
1"'Werint-A as, Ves"'Su'rients recieval'Ac
(,.(,,)ng tcrin jx,),rfion of loans i"crvivable
Capital assets, lam,,J
Cii,pital c,,,onsmiction in pr(,,,)gr
Capital as w,,, ts - deprecitible, net
(,"),ther clebits
ToGal tu',ntcu.'rient assets
otal as"set's,
UAB1L1r'1*1ES*
Current haabilifics.
A,c(.,,x,)u,nts pavab1c
Acv,rued,
Current rxittion, of long-tictm fiabilifics.,
Current rxxtion oflong-tctm c2pital habilities
Cun"ci,it ot o r , cnccs, ip yable
(Xivr, credits,
TotaJ currernt habihtx-,,,..s
Noncluffent babilifics,
Dere,rred reavenme-, loains., ic,"vable
Nonctirrent of long-ternA fiabifities
Nmewrent jx,,,,,)rfion of long-texin capitad fiabififiens;
Non,c,tirrent rx"ittion of cx)mpcn.%,aici,J abnewntes
hher credits
crwip1(,,)ymcnt
,l nimcurtent fiab
Tmcd babilifics
N IE T ASS E'l "S
tW in capital iaswwts, net of related", to
Resfor capital
R,c,stticud Cot, Mx servict
Restricted f6r, qvicial
Unrestricted
"'N"),tal It tits "I's,
-rota,j atid net as'swis
.S",c,c aw.:mpanying Notes to thc Fintincial Statements
City of Kafispeff,''FlAthead, (""'Ousty, monts"'A
Stateratut of Net
June A), 2012
(""'OMIN)"Cat
V,; ImmmiAl M,, watowa
Artivifits, Activitks "1101tal DID
9,832.0 4
S
7,0.5,6,2,9,(,)
S' 16,888,374
S
119,951
1,677 275
90,659
1,757,9,34
5,392
199,931
376,569
5716,500
93,mid' 0(")
83,5., m W'�.
88.625
15,670
1 )4,,,,295
'707.895
37,143
74 5.038
19,614, 1
203,954
311,850
235,8(9,
83,981
83,981
2,120
2,885
5.005
1, 2.795,394,
S
7.( 5,95,037
S 20,480,431
S
144,984
975,805
S
6,,Z)7.459
S 7.273,2164'
S
3,602.13,43
3,(A)21,543
2,148,499"
2,14 SA 9,
2, 52,209,
"25f
1,701,888
4,25,4,(,) 7
392,557
273,945
502
84,0 1,771
747W,,3 4 9,1,56,441,625
3 1 1.5(M
31, 3("A
j�
93,1n-A,mX,:)
$
-6'
S . .......... ........ i,,, 7-4-,41
. . .... -
- --------- ............ .
I (X5, 2 8 4
S
88,308.183
$ 194,,898.467
$
1414,994
,304,218
2
54 5, 06 8
11,548
17,413
62
17,477
2f,"'yid 9,876
63,,,6,,,,,42
323.518
25,3168
25,368
1,2 , , ,)
fi t
.245.(',)fi36,,,
580.
5,5 8 42
4,920
4,920
$ 1,858.9,43
$
1,35.,.",056
$ 3.211,1?99
S
11,51,18
1, 1,55("),13, 7 5
1,150,375
671.765
67 1,765
10,177.319
16t3,"m7,*6,0(')O
-4)06, 15,103"'119
1,208,793
8, 5 3 5
1,417,328
856
$56
7 5 2 9
755,229
$ 13,6,,S,.Ij,,I,,535
$ 30,498,972
S 15,823,280
17,887,591
S, 33,7 10,,,8,"7'1
S
11 554 8
75,621.152
S
56.9 2.6,86
S 13 02, 6 13, 8, 3 8
S
42. 179
4314,871
4,3 5 7,051)
'840,0,593
1,792.588
'A.,
2.63.3."281
91 P 4 1 3,fA,, 1
8,413,641
5,849.3,39
7,320,447
13.169,78,6,i,
1,33AR5
S,
'70.420,592
S, 161.187,596
$
133,4.16,
S
8 18 3
S, 19,44.898,467
S"'
1,44,984
w
34 of 178 3/7/2013 4:22 PM
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o c gin- W S
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untitled - FinancialReportbl.pdf
http://www.kalispell.com/finance/documents/FinancialReportbl.pdf
N
GO', TAL F'UND
�11 I F 'N.'CIA,L STATEMEN'TS
MAJOR GOVI:RNMIN'I AL I UNI)S
Gene'ral Fund —/ thi's 'I's t1w City's priiniary, operatitig '11ind, and accountst' r the financial
operat'llons of the Cify n(,,)t accounted 1, r m* any otherlUnd. Pficipal sources of rC,%,,'N(1e1-1ue
are prc)petly taxes,,, state and local sliared reventie, chilrges f(,,,,)r s,",e:1-v ices, and fines atid
tbr',t" itt,'tt'vs. "i pal expend'it'ures are f"" r public sa'f"�*,,ty.
elooot l
th'* liind accounts tbr the end'hig atld Conitnu. Deyp Lan RevF''Ind 1"S"" 1,
repayment ofnionies loaned to bus-tinesses and "*I,tid"lv'l'duals'l,"""Z,)r approw-,A community
development pr(l).jects.
2012 G.O., Bond Refinance Debt Service Fund —ts ffind accouts ,/fi),r the resources
accumulated and, payments made I," r p6neipal and interest o,'n the /bonds sold to r finance
the Clity"stwo outstandiing G.O. Bond issues (Poo. I f,,'t',nd Ftreliall).
SID 344 Debt Service Fund — thi"s ffind accounts 1, , br the resources accumulated and
pa, ymetits made I r pri"ricipal and interest on th 1,,,-K,-,),nds sold to fitvaxtice the development of
the, Old School, Station Industrild and "'I"'echtiology Park,..
36 of 178 3/7/2013 4:22 PM
untitled - FinancialReportbl.pdf
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City of Kafisperito Fln'thC*4 C"Ounty" moutans
11,812act, sh"A
overamrstsI Fund/*
June 30, 2012
2012 G.O.
Other
7,011tal
Gtiteral
CO 1"O"Aft
00,11d
Go" vernmrst"al
Gm"ernmental
VU/nd
Reflumatt
S I[D 344
Foods
Fund, S
C' 4111%1,1 an,4 inve"'Soment.5
S
1,610,568
S 407.48() 5
54,3137.637,427
S
9,70,788
Taxes and as,.ws,, nts rc ivuble,
mm 0011
53,106
3,58900
1 , 132', 62 3
5VINA-0110
Accc)unts, re i'vable - rict
195,981
195,981
Notes and loims rectivable
1,6,*!9,0$,6
(5020, 9 13
4#61,11231,999
C.'ontracts recci'vable
$8,625
83,62 5
IXte from (,,wther funds
-
360.651
360,651
1,,')U,C (,)�thcr govemments
721, 1217
635,768
'707,895
Prc(*ds
164,997
1
37,78
W5 101, 681
W'' **
w,aMerdebits
31263
6 ,,311
37,574
Restri'l,cted asmscts-
Rcsoictcd cwsh, and investments
S
$
$66,588 S
975,805
a"s
S . . . . . ........
7il
2 , 472,491
S '.1,036,5605 S
10711, 419
S
I I S'
191,"1179,() 820
LIABILRIES AND F(IND DAt ANCES
Liabi lit iclsf- ",
Accxf,xtnics, tyayfablc
6 3, 7 "1", 4
13, 1 3
101,176,947
Retaimage
17,415
17,415
Acxrfucd I)fayr,(,,),Il
154,501
1 (K'21 1, 37 7
1,56,878
Dwc- to ot1wer N'Tidis,
"it"
36(),651
,X,- fe, r rexi ref.,ven'tic - lu":,cowlts 1"", civable
I
94,9k 2
I,'/'/X,-,fcrr,cAJ revcnue -
I 64'2w 9, 0 91)
60021,,19 1,31
0. 00, 3 1 "919(")
rewnuc
505,(") 1, 1
-
5 3, 104.5
3,389,0,90
1. 13 3.6 CIN,
5, Iw v:)" 8 (x)
(,N]w credits
.11
V I Wj 0
-
8,56
$,,, 5 6
T(
$"1
"713,236
-1 . . . . 'w"
S 1,619.08(1 S
I � I q I � I "i "I
1 IV,liabilities
5 3,2,625,939
S
8, 610 447
FUND,
Nonspendabte- not in spendable rorm:
Longg-term recievables
S
30,648
S
30,648
Prepaids
164,897
36,563
-210
Restricted",
("iencra'I (Ovcrnmc tit
4 1,514,C),
4 1,5 4,1,'/)
Pubfir Safi,:.ty
r Tuna
'76 1,(M)
I'lublic W(,,,Yrks
2,088,529
Culture tind
.547,511
547,511
C"(xinmi,inity, Ikvelopynent
1
4,635,53 Iowa
5, (),63, 0,, 4-2
rf, b t IS" c ry i c c
54,'fIf 13
1 Oft"10,11-1 17
677,163
8,40,693
Capital Prolects
42,179,
42179
A fss i g,'irved'.
Capital I,/-*,,qtjip,,,i,,nent
10 1,9(M
-
10 1 , 9061
Park, in g
210542
23,542
Band Shelf
1-) "776
I 21 , 77 6
Unafsts,,;,igned f1find
1,415,aNr4mNmMm86
01,
1 ALI,
'r(,//),t,a.1 (Wid Nihoince
1 749.2, 55
'S 407,490 S
54313
S. 10 9.29,f1 17 S,5
8850.108
11", 11, 70,13, 73
"T"otal, babilitics iftnd f4i'tcl halance
S
1 4714191
S"' 1,036 566, S"'
107,41 19
3 698,,29,7 S
11 476 (,:),4,7' S."'
19.790 82,0
Set acco/inpariying Notes to the, Financkil Statements
IN
37 of 178 3/7/2013 4:22 PM
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City of Kalispefl, Flathead County, Montana
ReconcifibIttion of the ("W"'overamen'tal Funds Balance Sheet to the
Statemtnt of Net Assets,
June 30, 2012
Total fund balsnces - governmental funds
Capital ss istise d in governnientad aciivme,.,)t. 1"manclat re.ssourcesand, thereft:ve, area not r por1,',C%.,d tin
the flinds.
An intemal s, rvice t1ind "is used by, nmna�; I I I 1 1, I I , ment to charge the costs of providing services Nvithin the
govemnient. feassets and liabilities of the intemal ss" rvice funds are includedin governmental activilitICIS,
in the W:)vcn"unent-wide staternent, net assets
are. P�',iyablcin the curremi r/x,!n*(,,,,,)cl an(:'! thert'41:"),re aire not, rep, rted� S,"'
'I'lab,111fies in thet" Unds.
-1, Long-term liabilities
'W Lon, tcrm card t, I fiabillitles
- Compensatedabsences
- Other,, post employrnent t'i, nefilts
Assessn'tents," and ac(:,(,"',),unts receivable ",III 1>e, collected this year. tillut are m,'A', avaiap lable ji enotigtl pay
the current p, ri("'A'"s expend 1 ttires. and they t"i've zire, defi',',-,.'rr/ed Ili the funds.
- current 1)(,,/) rit 1011,
- m',mcurrvit Porfion
- ambulatic
e
tis reclevable that will he collected at �ss-',(:,)rne future,,,, datethat art recog I'zed as rt.,A-,enues on the statement
ofactivities.
)'Ort.
- curr nt r ion
- noncurrent ['10flion
- P</vt'liorn, 'that will Ii/e zed as, reNienue on the sstatement of activities in ftitureyeariss ,Jll I I I I
""rotal net assets - govemmental
S(,,.,e ac(.':-.ompany1ng Notes to the Financial Statements
83.50,(/',)
2.148.499
(1.150,375)
9(). 7 6 7. 4
Is
38 of 178 3/7/2013 4:22 PM
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lot 2 G.O.
Other
Total
Gentral fund
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D° 344 �
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REVENUES
Taxe.% andassessmems
S
5,026,65 S
S
160.962S,
3,670.015 S
8,857,628
,,°,r used uIf�
51,045
3433(,P(i95,2
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39 of 178 3/7/2013 4:22 PM
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("I'lity of Kalispell, Flathead Cou n ',NNI on tans
Retron c flia tion of, the Statemtot of Revenues, E,%p,,tnd1turtS,.
and Changes in Fund Balances of Governmental Funds
to the Stattment of Activitie"S
For the RUA Vear Ended June 30, 2012
Atnounts rclx,,,)rtcd 1"or goi��t�,,!rniiiental'eictiviii"es in the, statenien't, of
a " " t, ' c,,s 0 ctivi 1 ;, ar dit"T rt:nt bcca,tisc-
Net change tin fund balances - total goveirnmental funds SS' 1*898.583
verTimental ftinds report, capital outlays ascxjx�riditurcs while tictivittes rej)("va"
d preciation cxjx,/-nse to alkx:ate t1tose cxj,,xndj'turt,:,,s asssetsm:
- Capital asissets purcliassed 1,075.598
- [,.`)cPreciafion cxjx-ns�,,- (3,779.374)
fn the Statcmeiit of Activitles, the: loss or gain on thc.s ,,,dc oir, disix.),sial of capititl ss yts Is zed . 'Thc
fitutimcial statements rev/,,).gnizc only the ;reds oni the s, Ic ofthes.-L! asscls:
L,.(,,)ss on tht sale of (:,tapital ics,"sicts (212,127)
Prcx-eicJs fih,,)m the sale of capsse s (233,637)
Revenues in the Statemernt of Activities that do not pi,,, vide current fit�iancial axicnot rcpc)r%/,-(.d irts,
re i I 'f vrenues tic In , unds:
- 1]),onatc/de Pital assets 48,230
- 1/,`)cfcn-cd'1rnPtt fic s r 1'evable (txginning ofyet ,r) (2398)
- 1/)cxfcrrcd inqxt, t s rt,�cicvablc (end of yettir) -
1 e "i aect,':)unts nxcievable (Ixginn'ing ofy/car) (*)2,14 8)
",")c fi ffex I I I
- De c °csfac(::ounts rcclevabic (end ofycl;tr) 195,981
- 1/,`),ef*Crr assessments re., levable (1)x:ginn ing o,fyci,,/tr) (5.583.461)
- 1,//),cj, f md, as'sessments ivv ievable (erld of Yc' 0 5,279,,820
- [)e, fe, rr cxl kxins rcdicvable (tweginning of ycar)
4,�,r 1 2,23 1.999
[',)t �, red loans rec"evable (end of ycar)
1rwr-s" rci,',,; 8)citcncl,rr s ecievablen�cc:gY,xdaseveueSacwritAfivifiO33,37
"The, change "in c(,,,nnpe,,nsated absenocs is showi iisati cxj-wn/sc,!, In th,
St tcmctit of Activio'C"I'S (230,072)
RcTpayrinent ofdcbt principa] is;,,in exrx:,nditurcss in th governinental funds,, but the rej.)iiyment r we, S-
I
long-terin debt in the Statement of"Net Ass,;crts:
- 1-,ong-terni de'ht principyrments 5,24318,27
I.,c),trig terin debt proceeds- pr(:)v'1,de cuff ent.,financial resotu,,c fitind/s. bta issulnt,;/ debt
incr, es long-terni fideli fid in ttic Statement of Net Assets:
- Pr(,x-x,,,:,e-d-.s-, from the Sale of 1ong-tcrnv,('1cb.,wt (4,821,585)
T`Tie- Ine rase its otivc-r post empk,"Yymen't benet"Its is stiown as an in the
Statement of Activitics (13,5,207)
Intet"it I servicc,! funds are by,, mant.,tgernent to ch re, d"'i cosits, of certain act livi tics, to individual funchsi.
be nett, vcnue ofthc intcrnal ti'octrvicc, flands is mporte-d witti, rnmental activiticsofthe
1�
Gov cm ment- Wide, Statcrnent of Activities nct of the at'nounts alkxx�titcd lobustness-type act' tv I i I fies itrid
dcpr tation cxrxnst,,/,:,,, (9,219)
Change in net assets - Stattinent o(Actlivitlits SSI 0=2 LO
aw,'�mpi,'mying Notes to thc: Hrianclal Statenients
IN
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STATEMENTS
MAJOR ENTERPRISE FUNDS
Water Ft,,i/,n,d --- Accot,,i/,titsI,'(,,)/r the Clity"'s wat,,,er utifity, opertatiotiss, "'inctuding water impact
fices.
Sewer Futid -, Accou/ntsfi,)r the City's sewer and storin water utty op,,e.ratj,0IIS,,, tticluding
sewer aind stot-tn i'mpact :fiees.
[N"CGRNAL SERVICE FUND
Data ProcessFund --- us d to account f,','Z)r tl,,Ie g(,),/(,)ds and services provided, by the data
processlj,,,ig depts,,,,uvtmentto other depatiments ofthe, City on a cost --re Ihn biirse me l�it ba,sis.
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City of Kafispfll, Flathead Countyr, Montana
Old'ance Shert
Proprietary Funds
June 301k 2012
Governmental
8v,sAnv,,,,;s.-Tawl pw,,, Activi"flies-, EnterpriSt Funds Acttvifles
Non -major,
later-0,21
Water
Sk w e r
E
vive Foods
ASSETS'
current as'-sw"is:
(7,ash and inve,'s',"atnents
SS
3,437.582
S,
2,720,927
S
897.871
S 7.056,280
$
122,306
T"axes wid, as-sics-sinents rcc(:,ivable, net
3 39,566
41.093
80,659
Ac:counts recv-ivable- net
120.643,
255.686
240
376,569
Contracts receivable
5,09("
,
3,670
Duc,t`iom other govern men
731
17,349
j9o(,",Xi3
37,1143
Prepaids
12.266
15,208
4,376
31,850
1,272
Inve"Iltoric's
83,981
83,991
(',),,thcr debits
1,655
3VNUW
2,885
Total
S .... ..................................
M�'
3,6z6'1.948
S
.......... ... ... . . .
3,,,,(/160.446
S
962,643
S 7,685,037
$ -
12,13,578
- - - - - - ------------ -
Noncurre,,rit
R(vstricted cash ii/nd invosim. nts
936,032
S",
5,361,427
S
-
6.297,459
$
Capital a wwts,)- land
105,957
248,063
1,347.868
1,701,,,,,888
"rrrasscts - constrt"Iction in 7 r33,49
5
148,642
91.808
273,945
Capital asset, - depre iabic. nct
24.7,27,360
45,899,171
1.723,323
-1
72,349.834
�47,352
n(,")IICIjtT'cnt as''S'e"t's
S . . ...........
NDw-i" -,
""', -i .844
SS/
P.-
51,657,303
S
3,162.999
S, 80,623,146
S
47,352
Tt.mal itsst-ts
S
29.4/64,792
S
54,7 17.749
VAOMWAMOMMMUMMOWWARMM
4.125.642
S" 88,308,183
"I
170.930
("Urrefrit fiabililies:
Accounts. payable
56,717
14 1,4 0()
42,733
240,850
27,371
Retainage
62
62
Acp crutd, '11, ay),rc)
22,133
30 0950
10,559
63,642
2,998
Cuff,ent portion of colair.,knistited absenc, hf, le
24,787
3.370
8.425
36,582
-
(]XI'ter credits
4,920
.
................
-
4,920
-I.. I -
I'otal cun-ent fiabilitivs
. ........ ..... 11111)11�1�11111-)",..'-, .
36,619
S .
854,720
S I..-,�.11f.�.-.,-,�l.-��,,�l.,-.'ll""�1.1�.,�--
61,717
S 1,353.056
SS
30.369
Nonctirrctit liabilitiv,,sf:
N,(,:),n,currcnt p(,)rtion of long-tcrtn capital liabilities
2.830,,(,'X,)O
13,496j,)(H),
16.3
Nonctirrc,ni px>rtion of abs nces
49,225
98,542
208,535
5,298
'rotfat nancurrent fiabilifies
79,225;
13,594,542
S
&,"),768
S 16,534,535
S
o"I"Im 111111114�1
5,298
"I"Otal liabilifief"",
S
3,313,,),94,4
S
14.449,262
S"
122,485
S 17,887,591
S",
35.667
NUTASSSITS
Invcsted' it) capital asswis. net of relatedfd6t,
S
21,708,912
S
32,120,876
S'
3,162,998
S 56,992,696
S,
47,352
Rt,:sariocd for capital pr(,,)jcfcts
475,913
3,838,958
4,314,871
"M
Restrictexi, f(,,).,r dcbt service
460,119
1,332,469
1,792,598
ft
t-Inres-tricte4i
wrmwnnwwNwwwN
3,504,104,
'S.9'4
2,9763 NO
, -
, 840,159
, , ......... .
7,320,447
. . . ........ . . . .... . . ......... .
87.911
Total act as-scts
I),;
i'6"" 14 8
S
4 0,-2, 6"-8,,
41" 8" 7-
4", 0" 000000 5-j 5-7
S . 9-2""""""
S
135,263
fiabilifics and nct asset/s
S
29,4614.792
I floSPIS
SS
54,717,749
�11MORM=1
S
4,123.642
wMaxorm,
$8,308,183
S
1,70,930
Sw accompanying NoIc',,s to the F'inati(,,,,iaI Statcrinents
M
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rewntics,
aimsssinents
Y ofvvrating
City of Kal6pelf,Flatbead County, Montana
Statement of Revenues, Expenses, and Chants in Net Assas
` opritt , Funds
For the Vi *val r'" r
;,+'F^` N ;, , ' Aa Ho , ,aR" VEt, f 7 .w ES 's,',"
Capital Grunts - Impact fees
.Intere,st mvenur
Gain (,ass) on sale, capital t'isserts
Debt service, intorest, cxpensc
Tot I ti irevenues (expenses)
c%ntrlhut, ions and
I ,,.
in netw-s
Net , sf f of tlweur
Sit, ,,,c� rnpa rig o , ,o the man iSluxternents
t°
A
Non—tus
Inter
wattr
Sewer
Entn' fist
Totals
Strvicr Foods
f
147.102
Y
�9
�y f
>
30,380 S
4,554,155
,, ;3 S
7,912,670
154,315
2 /X,N"7y2,2
481.820
92,602
774,651
,
33,57()
14,950
11,286
26,236
848,104
....N
474,122
...00m......
861
�...............,.amw...
a�m.mo�m.
....................................
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. 7.1 AV
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,
;, 7
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ww 000aorvrwuwow
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ouwowoaou000�ommMmmmwiwA2wv�.mu".
m>vlVMww�mr wwwu ow�ww ,...
u 55 . 55 833
199.489
392,678, . ..
nm.
r ,, 6 f7
2,416
2f,174,937
�
�eoo�>�fam�m1426, mee��
,
a
.81"1
�
050
364
.w
NN
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9),
r
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ffw,nmww,,I ow. .ow"o.ow"o.owtiWrow �e ;f
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2 lli'ryWryry ;,ry � y.� 8 9 r. r.
I
,q
/f 1W g: d' rJ(
4.0 ..
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70.849.247 '
illw
u ,p; m'wHw,
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:T
'� rrrr r�Xrmr�°�r��Ai 5192 S
d vrrrz�
135 26,3
BE
43 of 178 3/7/2013 4:22 PM
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City of KAH's"Pe"11, Montana
Stateme"t of" ("'ash Flows
Proprietary Fuinds
Ves r E ntled Ju ne, 30. 2012
(";Overnin cuts I
T
Ou/siness.," pLA0,1011ts
AcOvitkis
Non -major
Internal Servic/e,
Water"
S"ewer
EDNf
Totak,
Fund
Cash, flows froam opersting activities...
........
Ca,sh rcx,,-,/cJv,,v,,j fitun cilsk'),11terrs"
2,308,563 S,
3.750,071 S
1,015.908 S
7,074,542 S
154,315
Cash re ivc,,,d ftom
927.522
927.522
recrivied, firom Mi�.Xclfitvxxxjs Souro'c"s,
147,102
18.679
f.52,390
168.171
anti ymcnvs, fix ctaims
(672,35-
1 I� 5 5.5 90)
(243,238)
(2,171,183)
(212,545)
Civsh pa,!Iiiments to, employets,
(944 27Ww
rNmw
5 1)
(2.6. �83,3,Z8,)
( ,),5 2)
Net,, c (u. by oqxmati fig acte 5,",,
S
$39,035 $S1
2.140,328 S
336.309 S,
3,315.672 S
(168,,752)
Cash Ow"ri from capital and retated finsticing scoviticc-
Pt/incipa/1 paidon, tc,)ans and advanc
S
(2 80,()(X,)) S
(797,0(,)1,,)) S
(1,077,(,,`))00) S
lntcrc�sm paid on Imids, k), s andU.
13 5,4 US)
(555,429)
(690,9131
Acquisifi-cim aiid` , nstruction or c/ pital assets,
(256.553)
(168 7261)
(230,384)
(65 3,663)
15,4 (,,A
Pr,t,,,vccc/ds fixim I W,of`c/i%pi11,,1j ts
...... . ... . . ......
1,5, 00
15,500
Net caA provided capili'd arul t"clatcxJ finimI.icing activifics
S
67
S
(2,,408.078) S
115,409)
c,a,/st, rnrononr'-rcapit/Al finmncirng activC.1510
tamims
,eventic
$
S
.084 S
174,97
3Incergovserofmet
lemn
r
1"rxcedicnfmiandxrmits ronoOperaony
"
207311
,
95
392,81
AX),2
..........................
Net cash ptiovided (used) ftom non,,-(,,ff/,,,a,,pi tit I financing a,
S
'm xaw^mw YwY
I I S
VVVwwwxwovorsawwm VxNu wv>,Iw,^fwUaw.vulx!woavmoamxwwYwwau, xxuxw
398,069 S
mY - .w.......
605,380 S
174,937
ftoms from inveming activs-0
Interest, on invetornents,",
S
45,053 S
79,,637 S,
1 '17,6 10
142,300 S
1,427
Net pii,(,,)vid,/,c-(,J (usc-,A) 1,iy investing, 111vilic,,s,
f ,
S,1,
45,033 S
79,637 .1
17,610 S,
142,310f) $
I.-UNimi-Oft
1,427
Net incres-se, (decrxvxc) in cash and cash equirvalents
"IS,
4 19,3 64) S,
1,096,879 S"
1,19.035 S,
1 ,65 5,.2 74 S
(7,797)
C*ssh stud cash equivaltnts, at tvginsting
3,954,254
611,983,375
758,836
1
130.103
Rest$ It'llt ents,
Cash and cash exj uvis tents at end
S
8,082,21,54 S
897,871 S
13,,,,3,5,,3,,,,73 9 S
122,3(',`),6
Rrvoncifistion of operating livrome (tosm) to "tit provided
(Usfed) by Ope's-Sting Actfivific"S'O',
0;x,n'tting iIBC covic (loss) S
(26,762) S
(454,63,5) S
(38,962f) SS
(52(),359)
S (18,55,58,mu )
Adjusiments to reconcile ciperating,,, incxmc to nct, cicts,'h
pmvi(Ject (ussic ) byy olvsating act-IN,"Ities-
[),epreciation
848,104
2.4 74,122.
2:49,961
.1,572,087
11,072
Chang jes. in asw-ts and habdities"
Acx,,,,,,c,un1,.,ss rev-,israblic - twet
4 0,2 3N
54,158
250,
94,6,4, 3
Taxes itn"d ass,'itents r cilvalfAc,
13, 158
2 3,273
36,431
F"rermc id c,xjXxnS,,,,,,c :ti
(11,793)
(SI5.208)
S4,377,)Ii
(31,378)
2218
himcase, Comp Aiis.
(15,446)
(20.307)
3,841
(29,912")
1.20/,l
Detre, in due ftom Ct,,,,,)untv
S, 8 6, 0 87
66,,6-40
15 2,72, 7
Accx,,,,),,unt,,s, payat),lic,
9,820
10,924,
35,593
56�337
3,111
Accrtied, payrtA1
_3
'71
c 9 *8 'Y)
1, 4 V9'(,)4
[217
cash providt-4 (used) operming, ties 's
1-3 9d 01 `5 5' S'
2 140.328 S
336,309 S
752-
S 1 �68
ic Cit,v rcceived non c h c(,/,,) inth tvu t ions of land and inka/st lat"Ire ft,"'WHOWS.-
"Vil, 1,294
S26,229
SS 7,5 2 3
SS,cc accomrvatiying ttt)Ix:;s tothe finan, ial staletrients
IN
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STATEMENTS
AGENCY'F[J"NDS
!M!�,y , Rn�Ws — used to account Ibr ws;,szets held by, the C/ity as atri, ageritlindividuals,
private organizations, other govemments. and,/(.:)r oth r fiinds.
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Clity of Kalisptll, Fistbrad County, Montana
Scateatt"t of Viduviary Net Assetsm,
Fi.daciary Funds
3 u at 30, 2012
ASS IS E "' r S
Cash and short-icrm invesaments
Till:,)tal as'sets
LIARII.FFIFS
Due to o(Irters
I Otal liabilifit"tS,
N o/k/SS" E TS
S*cv. accompattying Note % to tttc Financial Staterticrits
Ageary
Funds
' r
SS "444,139
S 744,139
744,139
744.139
IN
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