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7. Supplemental Informationuntitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.p of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf 0 21 NONMA.IOR, RUNllS SPECIAL /1Z VENI JE FtJNDS Acemints f'O'r tnotr),ies receivedand expe'r,'0ed'1,"/1,,,w approved pr(-'),ects lin tut j F distri'd. Westside TV— Accounts f(,".,)r monies received atid expended fbr approved pr(,"').Jects 1""/,Il this l�1.1.�-11,—��,.—.—,�-��,�', "TIF di'strict. Parks tit l.."I"eu -Accounts tiwinor,'ties received by develop/e*r's fi,:)r the purjx:)S.',-e of 111aking improvements in specific City parks. Nf'"trks - Accot,'tnt,gym the 't"noniesreccived and expended lin the operat ions of the City's Parks Departmemt. Ambulance Accotints ',t',br the, mon-ies recei'ved and expended in the opet-afiorts ofthe City's Anibtilance Depart/ment. Old Shtot. tF...........'.. -Acotinsi)r monicrceiu'e,(',at'(':vpcjjects in thesc TIF dist"rictS. Health L Accounts the j,'i rtnissive mill levy which provides 'fundiing foi- the"t"iscal year 2003 lic,%,,altll,*itisuranc,,el)remi,um raite increase. t1d* Mg Dgpar n g"jet, ato ll actv"Ity f en/'f',"brcting ,ttu the buidtig reglation/s, adopted by the Clity. :k y impa AcAccounts for street and public sa/,,' I ctfiees received and allo"wed atid Fees, .111111-1111111 approved expend itut'-es of each/. Maintenance " Accounts,'f"Z,)r spec]"al assessment revenues lev'ied,r ceived, and ex p nded, f rs-treet I*ght* Accou,/ntsfbr revenues t'iom State gasoline, taxes appc, m the Suate of '-)rtioned 'tio Montana Departnietit ofl-11"ghway's. 84 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf Street Maintetiance — Accounts'fior s i I assessment revenues lev"'lied, received, and pecw expended to keep streets clean, ssafie, and driveable. Fore,*s"11111111,111.1111111 Accounts',ffir special assesst,,nent revrent,',ies levied, received, and expended 'to c,wre for almost 7000 trees. MAC] Grant ----Accounts fi,)w grant nion'tes received atip' C"ity matching montes ussed to purchatsw equi , pmetit, (,st"reet sw eper) through the Montana A,I*/,r & Congest"ion Initiati've., Co', Accou,.,ntsII,)r monies recewed and expended relating to the 16 units of ho'using kt,x":,)Nvn ws,; the Courtyard Apartments. CO'T'n/Inutlity-t) eve I ment Qpgrations — Accounts ti)rtnotties recelived and, exp tided 'I"I"I plan:n',ing and 'itnplementing economic and, community development prograrms. Rural Develpp IV I In 11 ies rece i ynent L..p, ,__,,Ajj.R'evo, g (2) other, and expended'in the process of providing gap fitianclitig 'f r business re%tention, expansion, or start-up. I,aw' Entb rcement Grants S',"t rcemexo, ts OiRp) — Accounf(,,)r tnultiiplc gratits recei'ved by the Police Deptirtmen't, and all related re-ventles and expenditures. r% r I "'i ("'f"Iraa - Accounislf`br graint moniies receivvd "t)and experid,*IturesrL,",*,,Ia,'ted to eff,"b,rts to upgrade the City's ilf"ifor/mat'liotry techiiology systeni. Cou/rt, Grant -- Accounts lb,, r grant nionj:ies recei'ved by, the Munici"Pcoil Court and all related ".— . . ........ reventies auid expenditures. Cultura[Mu Grants — Accounts fi)r graritt'nonies receivedtikf)m the Montana A,,,,'r'tcs Counfit "I 'fi.)r three localtionprofit organiz;atx,.)ns. Tbe City, lis the sPOnsor /t' r these o rgan iza, t i on s. Preserve America, Grant - Accout'its fI)r grant nioniies rece,*i'ved 'fif')r and. cv ndit'ures related to efl/ rts to protnote the City's historic dow"'titown as a dest'i-nation. les'U.1ceiveld 'f'�OraaivJ' C'[")B,(,'j"* ED FVCC Grant -,, Accounftsfior pass-thru, gratit moni cx,pendlit"Ltrcs rclat'cd to ax-panding the �weld"l.,,ngl,tnetals,"f*abrli",cat,,,,,*to,,t,i program at F"lathead Vallcy, Coint'nunity Collegc. D'LJI Court Gfriant---, Accouipits rece',wed by th Municipal Cotirt and all related revenues and expenditures. EPA Brownfields G nts. % i'ved 't"O' r a.,nd expend'Ift'ttres rfa, -,Accounts .,,.(,3forgirtant monies rece, relatedto envi',ronmental as,4..szessments. 85 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf F1*Te Grants - Accou/nts ti,,)r mulfiple grants received by the Fire, Department and all related revenues and exj,,,),,end1*tures. 1 4 EMA Gra/rit jfCour Accounts,,fiorthe, grant nn/on,..tes, recex,ived for and expendukures related toremedy erosion probletivs at the Bu/ffalo Hills Golf Cours, bi CT`1,`,`,T -Accot,intsf r grant monies rece-V ed by the Parks Depatiment and all related revenues and expenditt,,ires t`b r the expansMon of theurban trafl system. NSP Grtint - Accounts for pass-thrti moniesrece%ivedand exp, nded 1*111 impletnetiflng an econom"Ic and commun"'Ifty, development pro, grarn related to purchasing fioreclosed homes , )r resale. w Accountsf, r gran't recesi,ve(I tbr and experid-itures o effi' related to C14y, ell"i:)rts to iincrease cnerg. --ciency. 0 Safi,%.r ("'irkvint - cc is tbr grant monies received 1,'or d ex, eslated to three ORY 1"i.refighters. 10 DER"I" SERVICE FUNDS 2002 G.O. Bond -- Accounts /f(,,,,,)r the debt service payments assocl* al'ted wl*ththe, Aloodlatid Water Piark gei,,ieral obfilgation tx)nds. 2004 G.O.—Accounts't"br the debt servi'Ce payments assoclill'ted i1. the Fire Sta,flon #52, general obtigation K),,nds. Cjjy_,,f1aJ1 Debt Servi'ce — Accounts f(,,-.)r the debt, service payments assocliited w'ith the new Oty Hall at 201 1 Aven,ue Easst, #,r'['F De*bt Seryl",ce - Accounts the debtf, servt*cc payments assocl"ated w1khthe Nfl*'rpf(:�rt "I'ax Increment D'I"AHO. Westsi"de'"FIF Debt Senrl*ce - , ccounts for the debt servi*ce payments associated with the Westside T"ax Increment, Nstriet. Debt, Servl*ce Revolv:ing -- Accounts fbr mont*es associ'ated with the closing'), out of'debt service ftinds and coverlifig, other debt sservicefund payinent shortages. S &C's - Accottnts fbr the debt. ,(,*.-,ery ice payments ass'(r,xifiatted wikh, Sidewalk, & Curb ,s. SID 343 - Accounts for the debt servi,*ce payments associated w"I'th the Speci`al Improvement Nistrict 11343 lxvnds. 86 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf CA P 171AL PROJ'Ec'r Fl,.,,J'N'DS Fire Station Constructi"qn, nt — Accounts /fior grwt Tnotiiies received I*or at'id expi.'*.,'nd itures related to t,h,,t'%' retnodel off i , re Statioti, # 5 1. Wcsts"I'dc TIF.,(�4ptta,),�_�P 6gct -- Accoumits fizw moni"es received, airid cxxpendltures . .. ...... rel. .......... ,atcd to aj:)provcd projects of the Westside "'FIF district. S & C Co n/struction --Accounts f"br the monies received / fio, r and exI I nd"tures related to sddew Ik zind, curb construal"On'. FAA PIannI/T'Ig,,.,,-, Accountstbr gratit monies recesived "tbrac-nd evemd"it'ures rt�.Iated to an up,dated City Air/p,(z)rt nuvster plan, 87 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf NSSS "ENM "TS Cash atid invostments NY axcs aml asscsssnent, 'r c.61vab1c, Iw,,t Accounts rcocivablc Noxes,itadlo, srcceivabAe Cotit'r��i,,fct,s'rr,,,c,ei'va,'Ipylc frorn `aid, s I','Xtc ftorn othergi,"wa"nm its Prepaids debits Rcs/tricted as-scts:: Re4sitt'it,ted oash and "Nmal asscts LIA8It,,I"'rIES AND Ft,"ND BXI. ANAY, T Liabil ities: Accx:�,ttnvs payable Retaina, Accnwd payrt:)11 Dw- to other flaids I.."kfirred revenut-amnints recicvablc 1.)cferred rcvenw, - kxtris rccirvablf: lk-ka6l rc;,vawe ther Credits , '("Ytal habditics Fund Ballawc: Norispejulable - rx)t in sjx:nd'abic fimm" 1"Ircpaids Rc,stric1W, Gweral Go�v;rivmcnt, Public S'Siz/fcty PublIc Works Ctiltu,re itrid Rcc.,rcatJ4,,,'),n h,i Service C1,111ital Prc), Unre/s,tricted futid halanc/c,:, nssss'i paY'I funJ balarwe Total habilifirs and fun-d WN notes to the 1"Inmicial stalemcnisw Ciy spell, Montana Nownpior Go,vernmental Funds Combining Balance Sheet June 30, 2012 rt W'Tl DNNINAJMNWY Wextsidt TIF Parks 'in, Lieu W. . . Parts . ................ Ambutsace Ow'' Skb("W "TIFS 1,494.660 2,208,6-33 4f),488 416,,828 63,493 4,57 36,855 38,611 8 5 199,646 359,6,62 I 0'I(X)3 67,186 YGI`2 3 "215 7 7`24 11,602 6,527 1,96/4.327 2.3 40,0498 508.8,27 269,666 5 9. 17 91,12 38,789 13,151 448 47,650 17,183 46,78,44 5 116, 35 5 58,611 4 7 3 Ift . . . . ......www . .....GNM --M .. 143,219,41, . GW�.......... 3" 245 58,611 Gaw WI,1,.6'(),2 6,527 40.488 Y'5.'f3,,93 I 1,86,4,327 2,275,371 1,181 'I 811A 1127 2. 27'15':';71 40 48,8' 315 5 5 3 3 44 340 1 .181 I RA 327 2 "3,22-24,!�,,)I=.= 4() 499 .508,9,217 769 666 59 792 Is 88 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf Clity of Kafispefl, Montana Nonmajor Govemmental Funds Combining Balance Shect June 30, 2012 Suadtag Light Street, 11 es''Ith Ievv ea—vt —I"tocs '11mact Gas Tax maintra'surt" A'SSE TS Cash and investme itts 27,635 35 1,1 187 2,720 175,723 472,872 1. 17.3,248 . an4d r civable, ne"t Taxes 61`2,658 *2 1,477 Accc),unts receii bic,.- not, No,t,c,,/%,a,nd loamirmccivatwic Contriicts rcceivabic Dtw ftom olfw:r funds .1 ;fovemment/s otherg 6,974 13,548 Pirlmid's 3,521 Other debits '41 Rcstrictc,tl asse'vs: Restricled casib and invesunents 281,732 Total sussets 97,267 354,708 '21" 8 9,6 197,2(,X') 472,872 I, t3 r. 7, "If'!''20, LIARIUTIES AND FIJIND BALANCE 1,4abilifics" AcC,Duns,,, pa, 14,34)(f) 8,5,421 16,363 Rejaintigc, 9.665 A i-Ictrued pA,,iyr(,,) I 1 4, 5 9`2 2 17,242 Dttcto, Other l'unir W, 1,")cferred, r/evtf,,,,,,nttc,.f,,/at,<,,x,,ttints recimble I/,",)cfi:,r,rcd rcv,,/cntjc,,-, lioamvfr recimble ti: 'AiVi Dc k, rrjcd re %vn u,4f,,,, 62,658 .21,477 115,511 (),t her c red i ' MM Total 11'abilitic"I'Si 62.658 6(",% 44' 55 6 . .......... . ... . ... . ... . ... . ... . ............................... ...... . ... . .. 21 rm:mWOV mnwa 158.781 amw»N miw owwo»iwwi F Futud 13-slance., N*rvgx:ndable -,n</,)t in sivrUlable fif)mv 1"'If(cfaids 3,521 4, 1 14T913 Restrictcd Gcneral Government Public Safe"t)" 342,579 28R,44,640 Public; Works 5 1 1, 14 3, 5 22(1 Culture atid Recrei,'itt'Orl Comnitmity Mlymcloprytent Capit',al, Unimstricted fijtW,,, balance., Urmissigr),,cdaaw x�m1 Total fitind hatance 34,64,Y)wWnre t6 D( m2f 64(f, ujvofv_jv_t I! U 2� 3 /j/ I 4t 13 11 'I LfTAI122— 'Total habiliticsand f,4,,nd balancc 9'7'2,6'7 3,54,70 $f '2,85 4916 197 2,00 472 87"1 vmjVjW,[mIwmjmwwmmmxI&,mmI 1 3 . , 7,202.0m Sce acconq%any"ing m)tcs to dir, financial staic'nients, ON 89 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf iabi Accounts payatwlc R tf:tIa Accrued x ll rocmai,,1�le " a vc Total im t "'Ied '�strictcd " bfi os,, Ca"fIcai Unrestricted fund tudance; Unassigned Total Fund belauve 'row, I iab t ,, w,d ful/nd bifflamc See accompanying t s ti""Ithe financial statements City, of Kalispell, Montana Nonmikjor Govemmental Funds Combining a Sheet June 30, 2012 (".7fo,mmunity Oev. Rural Oevetopment Riseal I)tvelopmtat Enforteatent ,6,, 'N' ,22,E smrrrmo ......w7....i Fw.urow°°��awm*rrortmrtimumm�°rvamw�wrw rm muilmwm° mmrvmx�wry �nwmwmmwv�wuwux�rro rnw�rv�mro�w�e�°uuflmrouroummm�n�m mrva wvl�umm�mnwmrm umri�n� o�emr°,warwmrommmmnm��w+�.nwwww°°�waww; mnmr� ,+r.�:www wwm°°°°wog....... . .. . uu wuuuuwmw.ww°imoi „off ,1 °" ; 40uK) 338,081 473,119 2 8 5,14, 7 15.137 37 13 1.11 3,374 911 1,3 72 1 ,, 63,34 398.782 4,777 wwwwwwwwwww° amu mro 'Na ew:; Arc u 0,00 297 10,180 90 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf City of Kalispell, Montana ° Nonmajor Govemmental Funds Combining ac t EYA CHRP '; °o�mm� � is Court t Grant t t SS'V I" SS Cashand irrvesiments/3 0,. » —0 211 T"fixes ands e nt receivable. Accounts reivabl - apt ° Notei, and loam; reccivable Contracts rcceivable Prepaids„o (;hhcr debits„r: 5; Restricted asset,;, Itestrictc/d cash and inve/famcnit LIABILIIIES AND FUND BALANCE Liabilities - Accounts pay b1c 3,727 1,514 eta -i iev 1/,',)eferrcd rcvcntte, °°ets� �NN °°�°°°°°°°°° °�° wwwwwww ° N� �� 2 �° 2,4°,w°°°W°°° 20 "° 8,414 2,6 28 n , I cx. Pre Rcs,tr, icted I'lubfit and Recreation ServiceCulture Debt ° », ,"X capital Pro , Total fug �� 0 cat,a is , iti a n un � � � e ,, o �R 1 � ll �� 5 , t 13,6,94, . .............. 24,628a S"ve ccopag rvows to thc fimincialtan 91 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf City of Ka fi, pell, Montana Nonmajor Govemmental Funds Combining Balance Sheet June 30, 2012 E'A Hmva(WI,d,*AWP Brtwofiddstoan FireGrvots/ FEMACS"rant- Grant Cj'EP NSA Grant ASYS V I "S" Cash and investrixnts 40,730 2,179 Taxes awJ assessments receivahle, net Ac(,.-xiumj,,s, rivxcivable - net Noteis and loan/s, receivable Contna/ct,,�fs r civabic Due, ftotn odwr twu1s, Dw,,-, fivin other g,,(/,)v,*rnmcnts 3 0AII, 116 159 204,197 38,,738 F're paids - debils Restricted as,/,stts, Re,suicted cashts/rid, inve-,stments . . . . . . . . . . . . ....... "!""otal ass"Vets ..................................................................... 32 116 . . . . . . . . . . . 159 2014,,197 2 179 I.AAHIIATIES AND FUND 13,,,A/,tfANCE Liab'dHICIS" Acrounts piayiiblc 11,407 238 ,38,738 Reutinage, Accrited payioll - 1 .3 2 Due to 20,709 159 2 (,,'fI4 1,97 rew, nucf,-,ac,counts re-vievatItf, I,`/")(,,:, R, tre J revetux, - loans r(:,clevable [//)ef, ferre,,/d re, no (,Xhc,�Yr its Total liabilities 32,116 159 37 0 2(),4.197 3 8,,, 73 8 Fund Balance: Nonsimidalk - in fbmv 1"'r, epaids Resahcted Gencral Go%ftmawnt Pubhc Sak,,�y P,t,j'hllc Culture' atuJ Recreation Commu.nity I",)r,,vvIopv,"cnt Servk:v Xhcr Capital Pipjc/as 2,,, 1 17�0 'I JrttestrictrA,� finid, balance" 7"'o,tal rull"d 1"fralatrice 4() 3,60 Oa WWWbMNwwO . . . . 2,179 'T(,,,,)ta,l liabilities and fimAd, twalance 32.116 159 4,(/,'l 7 3, 2(,,)),,4,197 2.179 38,738 Site- acc,("mPanying note/,s, to, live, firtancial smaterviems, w 92 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf City of Kalispell, Montana Non'rnaior G, wernmenta, I Funds, Combining ance Sheet June 3 "r' ��' r, Al ` 1 �www� nww��w� wnwwwwww�nnnnwwwww a r 000www wwwwwwnwww ��Grant ' nave u ; ASSETSS Ovsh atufinvestment:,investment:,5 7,095,880 Taxes and rise s-tri i receivable, x 377,53 Due fro/rn other gowryu-Ments h Prcpaids m. 'AW. 5 37,785 ies usry�Wi ,. VryW .1 �( mW�1�WI�eVc $sfµj!��Ww;," ( �'w�rt�,� '�W^�^',�, �J � ^�"IIII"W �.4lM'KK� 'ww'✓ `GJ n�vh rI 'FVi, p�l�"'estrYN4crits lln, rw, 376,63 -. Total a'mXNiA4pw�mwamWx Ww O�w000000N m000 / 1Wgry�� '59 N4WdWHNuwaaVu oWUNq� ry� n 3 ,I�W(;�� 9 653,674, too LS AND RJ!ND Ar ,, ,,,, I'"w Rs atin pe 9 ,) " W d W e at.- cy ; rn a l e 19,4,992 377.530 ( Credit's it' Anoml DwmNNNNNNR Total habilialft!"IS *M�YDMM� ww pww pwwY pw moW.wnNaoOW'mp �M�,anwW�,wlwwrvww wrvwmrmnwwrvwwmtlwp Ow w1 wo tiwVwWIYA'bwHMf,HwwH1MN!�mYMn�wwwwWANMA'XNnMmMrrHNMMNMrcM§kf6?MfwMwwwlMHVmtlMwkwmH /�1MdeMeflribNMWMh endalik ficim, 9w1��" r�l „WV r ,A'Dr "M'S.. 36,563 3 '>&4W striacd ✓✓„ Wfi i %ref w) o.. 761,0741 Public o ' ' , 91 6 I,3 7 Comm,unity rr� "'i�'Yr' r� M'j,� 11�� 'U; �.. mm euw 4,6 55p, , 15'orr ioe rrm�. awe„ ,ya.. I��ry ry �ry I w�vr�rtq�,�Jvry' "�(h4,r�N' fib; " �i�. ,fir i tal �W� %� ��° �mm'iglkv .wrr !9w� w�p 4,�+Iw„�y, 9 �pp!!pp IIIIIIIIXW .. �,�p�,° µ mml (.rr� �kl l�'te,str cte N 'IWr�',�I� �v ,nc s% ( hI wwMe a+se�myyyvrvm mm"w"ro.wRwwrvww.ww�wh,�.w.wwhmm ➢wwioww'u wwi'wwrvfwpuuuMuwµ� for hind ual rc- n wwwnwou uauwwwxwwawww �w wwwwu !wa ww �wWwww W f Totalliabilities a �wwwww w 30427 wwiw u .w.wawawwwawaa "58605 nw lnwoeww 9 6 5 3 ,WIC , , to e anc i � ��' a , IW 93 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf City of Kalispell, Montana t „» 1 m Governmental Funds Combining l a nce June 30,, IVV Service MIA Servke SID Rtvotiviae S & C'sv N' � Sep i o � o 0 0 0 AS, S �� 'n"�m iandI� al"o t �8 �I' ,, ' 36,224 1 m� �i 68,643 153,407 `axit-, receivable, m 70,1 1 6'98 1 (S47,577 7 5 Accountsrrt bcr cf mWw Mv� m9ln ma'n. 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N V F,.,$ wests'WeTIF, Parks in Lim Parks AmI Old SAW TIFs TAKC'SMOd ppwwwW 3",927 920,679) 54, 87 3 t,,icenjes, and peffnils wv II 14,643 93,537 5ARIX) 9 1.346 724 Chugm for smk" 5 1.2 2, 1 4 (,4, 5 17 557.806 FVjoes m/d lktdcitums 'M 6,616 111 7. 2 414 01,11,011--, ... . ............. 9.61("Y"'; 447 . .... . .......... ............ . ... . 1,636 ....... .. 768 41 Total reveruka, 2 1,931, 7 554,2188 3,454 1,339.4,49 ewwew ao 650.10,31 3 F,",,X P E, N D I I T,," R ("iewill Somatme"al eul")Iic sacrty, 69'7,,(,)t(,)5 (,7ulturcond, rmtcal6on 1,214,631 Il'oussing awl development 30,554 329,932 23,621 ff"k-bi *cm, - principid 15,141 DIJA w"1141cm, - 1,403 capital Ou'llay . .......... 23 761 TOIAJ expetuditurrs, 30 5,2 )----"—,,-",,—",,---lVlV 1.254,938 69 7", ("K111"i 5 wN 2,3121 Ex(cf,,v,,,%s (clefis of re't-caue's oveir expaubturc,", 7 �) . . . .......... 25,336 3,454 84,510 32,017 OTHER RNANCING SSOURCTS (USESS) Issuance of detit Procev"'t"is from the of geneval, capita) asumfl disixysition Tffansk,ls in T ry 6 S Oixa) (6,000 17,4 33 5 aA Total odwt financingummmes auld tilses", 0(n) 6 3". 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Ses Anti Pcirn its 6,,102 33,769 72,C)"?,�4, 23,924 216,257 flcyrscnive/��f,; 8,717 Miswellsfiscoaus 1,702 hive"st'"Ictil, cunings ,rc),ts"T re 'vent"'Ic 6, 102' 35, 34.641 216,257 33.820 EXPNrV UtR Eyip" n1 52,5(Jeneralsgovetrut11 .17 thl/blicaftny 6.102- �,,,)(),619 709 2.4, 46,918 rtmv 1"I"obfic Works cultarc wid, 1wicatixyo, Kcxls ing and co, m "I ux, ty, (it Vc,/h,,,,1 Paveriff, princips) Ukht scirvi c, intertst IM ('7411pitn't Ofuth�y rNfY. ...... .... . .. . . . . . 21 . ....... f..—U!", Total 6.102 . . . . ........ . . . . . . ............. 90.619 7 2. 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Sond S"c"'itt Servict Taxes and arssessinient/s 2,279,701 287,768 'Of) 66, 4 `26 '707,1624 Licenscs asvd jxnnitsi 343,56() 19,2,842 2,434,778 97,1,94 Chary, 3,,439,557 Fine's And ft')rfeituirs 3 "290 15,212 - 59,569 45.948 '781 (1,64 . .. . ... . . ...... .. ...... Total 182,942, 9,562,542 "1 267,394,"), 1 7,(,,),9 629 EXP EN Or'll R F"I'S gov"clu'll/lont ("ievic"ral j/ 5,3 4, 4,2. 3 Public foafay 192,84"0 1,465,672 1"111"'blic woft's 2, 10 1,707 Culture and 1,439,(4,6 licwttsin,/V anci c,,,cYTn't?)tw,,ity dievc1cpIrIvIt 1,355,200 f,'),cbt s-crivict ;�,Yi'irtcipal 15,3,717 175.00() 19("), ("XXI") 105,571 125, 0(",/K ,') 18,499 114.130 76,438 $1,191 55"875 capital Ota/Iay Total ex"PcIdittiscs 181,942 7,915fi,,S 12, 789. 150,nw 261,5,438 ana 156.wrtl752 180,875 (defit"Irlicy) Oftv"V/Cftucs cvvici, 952 OTHER FINAN(,,,,7/tNNG fS,()IJRCES (CISE.S) Issuance of' detyl 170,793 ffoin I'lic,,wic of gcf,,,,ncraI 4, apital aujisioct 233,637 Transfor,s in 733, 1 ()114 (75,44482f 7 Total Od"Vef"T, firls"n ing /,I�,(,''"f,,Is'C,"C,',',',,'i and ww's" 1 S.'I i i . .......... v ............. 16. 757) ............................................ .. . ......... 'X) SPECIAL AND C,,X"*j'I'RAORDtN,,ARV I'I'EMS Gsin (k,&,) on sate o r capitat assic ts Sr"tecial rrw,amwmwmw�,vv, wpm Nc,,,,( change in fisoct balanov, 979.792 1 28,7!5-4 Fixtid txtbu s 6.874,013 17.338 3 1,043 317 2,23,305 bala"'ces'. CII'ding 7 " 9 5 2' "'71 9 3 lo' ....... . . . . . . . . . . . .................... . . .... ac/lic"ii to the fittancial statc/incans M 102 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf City of Kalispell, Montana Cornbining Statement of Revenues, Expenditures, and Changes In Fang Balanc,,As For the Year Ended, 20,12 Westside TIF Total vi'v VCN V N t/ SIB NNNNNwwwNN�NNNNNNNN� �I1 ' o� wN000wwNnNYYYYYY�NNYNNNNNw S 34 woaoo Tax a and assemajents,""'�` 'Taxes NNNY�Y��w>nrNw�NNw�r YrYrYrY YY NrN�w�NNNNwNNN NwNNY� ��Yao NNNYYYo ,; 6;N365 1 lZ 7 1,391,814 9,w i' W%m".. r'�w%i' 9Rk1,/A"i1NpY,'961p�ir�A��Nrr�w;m� ,G oOlriw(�'N +rnr '' 9. 369 g e vryIr!!T�rr,,�� l� y µ ��ryry �Y r1k kl�l,k `'1PI ��Mw r� ,w., I➢LMm MM..... 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Mbi UVn �µ �Yy,N rq�� µ Jyry� IµI f �,y ,N� ,p yry dNN��r, �p p , /^ r,��'"WrW,!Y,"� �Nki�r��I�i fth sale � 'fir f �,p�Y111'M'�� 3r �P mA�%N Ul idi asset, , issi uHNrar ill io a " anN ,n AWN ) 6,(X)O +�y,�+pl NIlk,1�r�Vra?kk (ow) awn va mmmmwwwo ooi�a wvwmN��oowNwrNwwNwwNNNNwNwr� 'am wnN "'N W w w, wr ry otherz cin"g, oM", / e" sn rtrtXc,,,, arw^wNN® wo ww w w w w www i.wwN.wwaNrvwwwwwwwwN waNwrooNurv�.owN+�+��wN�w�wuwmoao anw wo,uJOJOJOJOJOJOJowoa 000uaN�roaaaaaaaaaaaaaaaaNao,wN,aN�NONNONNONNo oNoo 0000wwwao 0000weoae rararararararararwwrwmNUNumamwN ��Naww �QNwm� Iw„w' �X,,'��,'p' � Idw.;nH,X�9�5'nr/Nµ., �r�""AM rMr, WrifPwPoINA i, 'kp�ry AND wI��WI�� ""EMS Gai spociaj items woa amaw imwr Net, dwAg+' � � fricv .,r,aeowmormw n.. 6 wamareyrsw rwYa„rNNcro� ,�wa,YY.w�.w aNONaY�wawNNY,NNY,N-rws,o mw.mammuN,�.re ma,mrnN�w.w,wRNmmmroaN�mrtamrrvNv�-Nwv-N awa aaa�wNNN ,,tlwJNra�m,r ,�ma.,:!e. weYNN.�rv�wraw��wY�saNwNYa,wrmn'mwwwwNNwNa 1 un ,� r � , e in , '�y' 257,706 ammmmwaaoY a rrrmn wwownY w'xwr �w��www;wawwwmm,aa 3 wNNrm wwmwN.N.N wwv wwv wNNa Nwxwxwwawro rarro�a'wwowYwwwrw wwvw NYrmYm 80 f, NYrm0000 mmmmmm0000wwa aaw,w"wN,wN.Nr 000fw � a owawNoaov wo NNuw.wuw� w r "I'm ,1 InY -, eroding rm r � 782 1X� � 15, I ��u 67,6 f � K �p p�� /� W' ryp / �I IIV �y µy, 'J �ry Gµ �I yµ /p��I ��q II� IIp �,��w � "'wroai '+N4N'N�Ww" O�: A9U'W'�d'd w"r !Xw..1'�� %U kk ��,, �� ,Iti t��IwvriM' lfhc ��Ny�,1.Nl�VkIIryU�VIMw�� 1 N4'wrw M, 'MNJ 'tt/s, sma 103 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf it of Kalispell, Montana Nonmajor Governmental Funds C',",ombining Statement of Revenues, Expendit/tires. and Changes in Fu;,i/,d Balancem For the Year Endedf Aine 30, 2012 "Votal NNonmajor ARRA41rc Station W t-*,t,*W e T I V VAA - Planning Tout Capkal Governatestal Conoructksn Grant C"s II S II Vagds S", 3,670,0 15 LJownum, wid, petmits 3 4 3, 56,,", 6, 3.109 4 45,669 2,377,631 Chuses for 9.5 5 7 Fines and for(citurcs M i//!4,c I laftrwo u's 74,791 luvestrylent c"I'mi Its"'s 3 2, Towl revent 3,109 . . .............. . ...... . . . . ... . --. . . ... . . . . ....... 4 2,30$0, 43.(,001,618,10 .. . ... ... ... PEN R tCISS Gf,:n,cV#I go VC/111111c,t 5,14,423 Public saferty 1,,,465,67,2 P'W"Aic weJAS 24.131 4,13 1 2. 125,838 Cult,torc, and rimsesion 1,439,&46 slid conlmu',1,141'y 13551(X) Lkbut stmice princtpit! 861,947 358.975 ("farits"I OcIday 155.9-17 �Of"792 . ....... . . ....... . __""I 44,800 22, 09, 67 8 63, � -- Total "penditu'res, 3, 1 C09 190" 108 5,792 4 4, WIX), 421,'3 3,809 S 9 (cleficir ncy) of r"'eve"j"tucs ove"r . . ... . ... . .................... I 801� 10811) . ................. . ......... . L lj') 14.4 8 3 Nb(t"/`tN(,1 S(,)t/g;'R(//'t',",.S' 0"T"PH'SuTan cVet,,f"A ofdfe"f 579 ,2 5592 0,7,S 715" l(14 rIflic saftcOf elc I asse,1"mitif/u s "spl 2663,63857romed' 3,3 Transfers i w w, 73 9, 104 Trans/fors "I"olil Whet finwig uses 5 792 345,,492 Sf*f',.'CI,AL AND EXTRAORDINARY rVE.M. (""J"ain (Ioss) ("'jit"I safte of' Capital as.,;'scis i"I w w, w $ Net cl,,wxaj;�e in ftindimblince . ........ . ....... .................... 319,892 ........... . 2,4-- " ...... — . . . . . .....-........... .... ..... 2, 4 98 S ... ..7,,;),(), [3 1"kin'd balarvc;v's —cindirl", 3119.892 258, 3 2 (), 15 8,854,j) 1018 S.'/v,,.,v accornpranyi,118 114),145 10 the (inAw"I"16,21 sn'tt"c'n"Ic'nis 0 104 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf BUDGETARY COMPARISON SCHEDULG OTHGR,,. MAJOR PUNDS 105 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf w E 6 1# J, j x6- . . . , f✓ % IV*,' 4 4 f 1 11 011114 4P" O-Z a folly "for, vow CkVl NV r %0,1" cj, NO p, 0 "Of, fw', ItA If $ v V 1 P NIP. W1l Wfl, %A) *AY, #101, 4A CIP/ IRV NWI/ "'j, 1404 a 404 *A/ ft if 811 fr mi If R 03 7, jr if f ff f a w , If -Z '5! far fob, S ICU, m 106 of 178 3/7/2013 4:22 PM untitled - FinancialReportbl.pdf http://www.kalispell.com/finance/documents/FinancialReportbl.pdf BUDGE'"I"'ARY COMPARISON SCHEDULE - NONMAJOR FUNDS 107 of 178 3/7/2013 4:22 PM City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Airport TIF Westside TIF Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 332,800 3991927 671127 4:1637 14,643 10,006 41,368 93,537 52,169 - - - 50,000 51,221 11)221 - 71294 7,294 - 9,603 9,603 4,637 21,937 17,300 424,168 554,288 130,120 1,022,992 30,554 992,438 2,524,948 5281)952 1,995,996 1,022,992 301)554 992,438 2,524,948 528,952 1,995,.996 (1,018,355) (8,617) 1,009,738 (2,100,780) 251>336 25126,116 500,000 500:000 - - -(6,000) (6,000) 500,000 500,000 �6,000) (6,000) - (518,355) 491,383 1!00091738 (2, 10! , 7 �8O 19,336 2,126,116 1,372,944 2,256,035 111864,327 21275,371 M City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Parks in Lieu Parks Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 934,905 920,679 (14,226) - - 5,000 5,000 - 28,000 3,007 (24,993) 403,380 404,517 1,137 - - - - 6:1616 6,616 - 447 447 1,850 2,636 786 28,000 3,454 (24,546) 1,345,135 1,339,448 (5,687) 1,259,695 1,214,631 45,064 15,141 15,141 - - 1,405 1,405 32,000 32,000 23,761 23,761 32,000 - 32,000 1,300)002 1,254,938 45,064 (4,000) 3,454 7,454 - 45,133 84,510 39,377 65,000 65,000 (20,672) (17,435) 3,237 - - (20,672) (17,435) 311237 65,000 65,000 - �24,672) (13,981) 10,691 110,133 149,510 39,377 54,469 216,023 I- - - 7 - -- - a 40,488 365,533 �1[ City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Ambulance Old School TIF's Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 71,042 54,873 (16,169) 85,000 91,346 6,346 724 724 605,000 557,806 (47,194) - - 1,000 768 (232) - 41 41 691,000 650,031 (40,969) 71,042 55,638 (151,404) 761,058 697,065 63,993 24,623 23,621 1,002 761,058 697,065 63,993 241623 23,621 1,002 (70,058) (47,034) 23,024 46,419 32,017 (16,406) (58,000) (42,900) 15,100 - (58,000) (42,900) 15,100 (70,058) (47)034) 23,024 11 i58 1) (10,883) 1,306) 91,374 12,064 44,340 1,181 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Health Levy Building Department Positive Positive (Negative) (Neizative) Budget Actual Variance Budget Actual Variance 665,578 667,522 1,944 - - - - - 227,000 343,566 116,566 60,200 158,757 981557 - - - 1,000 2,025 1,025 665,578 667,522 1,944 288,200 504,348 216,148 316,114 307,856 8,258 - - 316,114 307,856 81,258 665,578 667,522 1,944 (27,914) 196,492 224:1406 (648,147) (648,147) (648,147) (648,147) - - - 17,431 19,375 1,944 (27,914) 196,492 224,406 15,234 149-608 34,609 346,100 M City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 Impact Fees Light Maintenance Positive Positive " (Ne2ativV- y (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 226,200 235,200 9,000 Licenses and permits - - - Intergovernmental - - - Charges for services 82,125 125,487 43,362 Fines and forfeitures - - - Miscellaneous - - - - 1,000 1,000 Investment earnings 2,663 2,322 (341) 1,200 1,342 142 Total revenues 84,788 127,809 43,021 227,400 237,542 10,142 EXPENDITURES General government - - - - - - Public safety 245,000 5!0088 239,912 - - - Public works - - - 267,794 227,868 39,926 Culture and recreation - - - Housing and community development - - Debt service - principal 27,000 27,000 - Debt service - interest 8,537 8,375 162 Capital outlay - - - - - Total expenditures 280,537 40,463 240,074 2671>794 227,868 39,926 Excess (deficiency) of revenues over expenditures (195,749) 87,346 283,095 (40,394) 9,674 50,068 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - Proceeds from the sale of general capital asset disposition - - Transfers in - - - Transfers (out) - - - Total other financing sources and uses - - - - - Net change in fund balance 195,749) 871)346 283,095 (40,394) 9,674 50,068 Fund balances - beginning 197,294 150X7 Restatements - - Fund balances - beginning restated 197:1294 150,827 Fund balances - ending 284,640 160,501 See accompanying notes to the financial statements M City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and pen -nits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Gas Tax Street Maintenance Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 3166,904 361,157 (5,747) - - - 709 709 1,805,500 1,817,097 11,597 - - - 1,200 3,934 2,734 4,000 3,994 (6) 7,000 9,315 2,315 -70,904 365,860 (5,044) 1,813,700 1,830,346 16,646 522,682 174,100 348,582 2,070,341 1,699,739 370,602 341>400 - 34,400 - - - 3,354 200 3,154 80,000 72,293 7,707 213,041 191,111 21,930 602,682 246,393 356,289 2,321,136 1,891,050 430,086 (231,778) 119,467 351,245 (507,436) (60,704) 446,732 - 172,000 170,793 (1,207) 0,000) (40,000) - - 132,000 130,793 (1,207) (231,778) 119,467 351,245 (375,436) 70,089 445,525 344,884 1!)088,350 464,351 1,158,439 W City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Forestry MAGI Positive Positive (Negative) (Negative) Bud et Actual Variance Budget Actual Variance 1,000 4,640 3,640 160,000 (160,000) 211,200 209,513 (1,687) - 750 1,125 375 1,200 1,343 143 - 214,150 216,621 2,471 160,000 (160,000) 335,657 225,015 110,642 41)136 4,136 447 447 - - - - - - 200,000 - 200,000 340,240 229,598 110!1642 200,000 - 200,000 (126,090) (12,977) 113,113 (40,000) - 40,000 40,000 40,000 - 40,000 40,000 - (126,090) (12,977) 113,113 - 40,000 40,000 166,069 - 166,069 - 153,092 40,000 U*9 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Courtyard Community Dev. Operations Positive / Positive (Negative) (Negative) Bud et Actual Variance Budget Actual Variance - - 20,000 19,135 (865) 69,735 11,244 (58,491) 19,821 26,460 6,639 - - 674 674 - - 4,000 3,349 (651) 69,735 11,244 (58,491) 43,821 49,618 5,797 82,954 14,713 68,241 151,886 109,861 42,025 198,880 182,065 16,815 - - - 5:)640 1,338 4,302 287,474 198,116 89,358 151,886 109,861 42,025 (217,739) (186,872) 30,867 (108,065) (60,243) 47,822 38,359 233,637 195i-278 38,359 233,637 195,278 - - (179,380) 46,765 226,145 (1082065) (60,243) 47,822 (46-765) 357693 297,440 M City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 Rural Dev. Loan Revolving Rural Development Loan Revolving 02 Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits Intergovernmental - - - - - Charges for services 28,110 32,205 4,095 36,786 32,817 (3,969) Fines and forfeitures - - - Miscellaneous - - - - - Investment earnings 2,000 726 (1,274) 750 548 (202) Total revenues 30,110 32,931 2,821 37,536 33,365 (4,171) EXPENDITURES General government - - - - - - Public safety - - - - - - Public works - - - - - - Culture and recreation - - - - - - Housing and community development 222,764 182,781 39,983 85,000 27 84,973 Debt service - principal 17,31186 17,385 1 7,990 7,990 - Debt service - interest 4,689 4,689 - 2,024 2,035 Capital outlay - - - Total expenditures 244,839 204,855 39,984 95,014 10,052 841962 Excess (deficiency) of revenues over expenditures (214,729) (171,924) 42,805 (57,478) 23,313 80,791 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - Proceeds from the sale of general capital asset disposition - - Transfers in - - - Transfers (out) - - - Total other financing sources and uses - - - - Net change in fund balance (214,729) (171,924) 42,805 (57,478) 231>313 80,791 Fund balances - beginning 2481)261 117,583 Restatements - - Fund balances - beginning restated 248,261 117,583 Fund balances - ending 76,337 140,896 See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Stonegarden Grant Drug Enforcement Grant Positive Positive (Negative) (Negative) Budget Actual Variance Budizet Actual Variance 7,743 6,102 (1,641) 32,300 33,769 1,469 1,702 1,702 7,743 6,102 (1,641) 32,300 35,471 3:1171 7,743 6,102 1,641 90,965 90,619 346 7,743 6,102 1:-641— 90,965 90,619 346 - - (58,665) (55,148) 3,517 57,200 57,200 57,200 57,200 - (1,465) 2,052 3,517 8,328 8,328 10,380 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements CHRP Grant Law Enforcement Grants Positive / Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 72,094 72,094 65,500 25,924 (39,576) - - 20,000 8,717 (11,283) 72,094 72,094 85,500 34,641 (50,859) 72,094 72,094 91,530 46,918 44,612 72,094 72,094 91,530 46,918 44,612 - - (6,030) (12,277) (6,247) 20,000 20,000 5,000 11,549 6,549 20,000 20,000 5i-000 11:549 6,549 20,000 20,000 (1,030) (728) 302 25000 1 O?R 4-),000 300_ i11 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements BOJ-IT UPGRADE GRANT Court Grant Positive Positive (Negative) (Ne2ative) Budget Actual Variance Budget Actual Variance 216,257 216,257 265,993 53,820 (212,173) 216,257 216,257 265,993 53,820 (212,173), - - 265,993 52,175 213,818 216,257 216,257 - - - 216,257 216,257 265,993 52,175 213!0818 - - - 1,645 1,645 1,645 1,645 6 1,651 in City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 Cultural Arts Grants Preserve America Grant Positive / Positive (Negative) (Ne2ative) Budget Actual Variance BudLyet Actual Variance REVENUES Taxes and assessments Licenses and permits - - - Intergovernmental 27,000 15,930 (11,070) 69,323 39,809 (29,514) Charges for services - - - - Fines and forfeitures - - Miscellaneous - - Investment earnings - - - - Total revenues 27,000 15,930 (11,070) 69,323 39,809 (29,514) EXPENDITURES General government 27,000 15,930 11,070 - - Public safety - - - - Public works - - - - Culture and recreation - - - - Housing and community development - - 69,323 39,809 29,514 Debt service - principal - - - - - Debt service - interest - - Capital outlay - - - - - Total expenditures 27,000 15,930 11,070 69,323 39,809 29,514 Excess (deficiency) of revenues over expenditures - - - - - - OTHER FINANCING SOURCES (USES) Issuance of debt - - - Proceeds from the sale of general capital asset disposition - - Transfers in - - - Transfers (out) - - - Total other financing sources and uses - - - Net change in fund balance - - - Fund balances - beginning - - Restatements - - Fund balances - beginning restated - - Fund balances - ending - - See accompanying notes to the financial statements WIN, City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements CDBG -ED FVCC DUI Court Grant Positive Positive (Negative,) (Negative} Budget Actual Variance Budget Actual Variance 273,945 207,826 (66,119) 143,078 74,355 (68,723) 5,280 5,280 273,945 207,826 (66,119) 143,078 79,635 (63,443) - - 143,078 75,207 67,871 273,945 207,826 66,119 273,945 207,826 66,119 143,078 75,207 67,871 - - - - 4,428 4,428 852 852 852 852 5,280 5,280 5,280 W City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 EPA Brownfields Grant EPA Brownfields AWP Grant Positive Positive (Negative) (Negative) Bud et Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 268,058 97,539 (170,519) 148,872 59,186 (89,686) Charges for services - - - - - - Fines and forfeitures - - - - - - Miscellaneous - - - - - - Investment earnings - - - - - - Total revenues 268,058 97,539 (170,519) 148,872 59,186 (89,686) EXPENDITURES General government - - - - - - Public safety - - - - - - Public works - - - - - - Culture and recreation - - - - - - Housing and community development 268,058 97,539 170,519 148,872 59,186 89,686 Debt service - principal - - - - - - Debt service - interest Capital outlay - - - - - - Total expenditures 2681,058 97,539 170,519 148,872 59,186 89,686 Excess (deficiency) of revenues over expenditures - - - - - - OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - - Proceeds from the sale of general capital asset disposition - - - - Transfers in - - - - - - Transfers (out) - - - - - - Total other financing sources and uses - - - - - - Net change in fund balance - - - - - - Fund balances - beginning - - Restatements - - Fund balances - beginning restated - - Fund balances - ending - - See accompanying notes to the financial statements im City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Brownfields Loan Revolving Fire Grants / Donations Positive Positive (Negative) (Ne2ative) Budget Actual Variance Budget Actual Variance 1,000,000 682 (999,318) 103,909 49,909 (54,000) 6,000 50 (5,950) - - - 195 195 1,000,000 682 (999,318) 109,909 50,154 (59,755) 155,930 57,088 98,842 1,000,000 682 999,318 1,000,000 682 999,318 155,930 57,088 98,842 - - - (46,021) (6,934) 39,087 (46,021) (6,934) 39,087 47,294 47,294 40,360 im City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements FEMA Grant - Golf Course CTEP Positive i Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 318,727 370,043 51,316 152,000 121,881 (30,119) .3 3 18,727 370,043 51,316 152,000 121,881 (30,119) 424,970 391,111 33,859 - - - - 156,000 137,557 18,443 424,970 391,111 33,859 156,000 137,557 18,443 (106,243) (21,068) 85,175 (4,000) (15,676) (11,676) 21,068 21,068 20:1672 17,435 (3,237) 21,068 21,068 20,672 17,435 (3,237) (106,24 - 106,243 16,672 1,759 (14,2.13) 420 420 2,179 Wo City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 NSP Grant Energy Grants Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 1,650,000 59,649 (1,590,351) 156,679 156,979 300 Charges for services - - - - - Fines and forfeitures - Miscellaneous - Investment earnings - Total revenues 1,650,000 59,649 (1,590,351) 156,679 156,979 300 EXPENDITURES General government - - - - - - Public safety - - - - - - Public works - - - - - - Culture and recreation - - - - - - Housing and community development 1,650,000 59,649 1,590,351 - - - Debt service - principal - - - - - - Debt service - interest - - - Capital outlay - - - 156,679 156,979 (300) Total expenditures 1,650,000 59,649 1,590,351 156,679 156,979 (300) Excess (deficiency) of revenues over expenditures - - - - - - OTHER FINANCING SOURCES (USES) Issuance of debt - - - Proceeds from the sale of general capital asset disposition - - Transfers in - - - Transfers (out) - - - Total other financing sources and uses - - - Net change in fund balance - - - Fund balances - beginning - - Restatements - - Fund balances - beginning restated - - Fund balances - ending - - See accompanying notes to the financial statements W119 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Safer Grant Total Special Revenue Funds Positive / Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 2,230,525 2,278,201 47,676 - - 227,000 343,566 116,566 310,046 182,842 (127,204) 5,965,433 2,434,778 (3,530,655) - - 3,419,857 3,439,557 19,700 5,280 5,280 71)950 15,212 7,262 - - 26,663 45,948 19,285 310,046 182,842 (127,204) 11,877,428 8,562,542 (3,314,886) - - 861,041 534,423 326,618 216,863 182,842 34,021 1,957,297 1,465,672 491,625 - - - 2,860,817 2,101,707 759,110 - - 1,595,352 1,439,646 155,706 - - - 7,525,365 1,355,200 6,170,165 - - - 304,933 253,717 51,216 - - - 26,096 18,489 7,607 - - - 1,077,738 797,958 279,780 216,863 182,842 34,021 165208,639 7,966,812 8,241,827 93,183 - (93,183) (4,331,211) 595,730 4,926,941 - - 172,000 170,793 (1,207) - - 38,359 233,637 195,278 - - 707,872 733,104 25,232 - - (772,819) (754,482) 18,337 - - - 145,412 383,052 237,640 93,183 - (93,183) (4,185,729) 978,782 5,164,581 - 6,874,013 6,8741-013 71>852,795 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements 2002 G.O. Bond 2004 G.O. Bond Positive Positive {Negative) (Negative) Budget Actual Variance Budget Actual Variance 286,841 287,768 927 266,257 266,426 169 400 781 3381 500 964 464 287,241 288,549 1,308 266,757 267,390 633 175,000 175,000 - 190,000 190,000 114,450 114,150 300 76,438 76,438 289,450 289,150 300 266,438 266,438 - (2,209) (601) 1,608 319 952 633 (16,757) (16,757) (32,595) (32,595) (16,757) (16,757) - (32,595) (32,595) - (18,966) (17,358) 1:1608 (32,276) (31,643) 633 17,358 31,643 im City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30., 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City Hall Debt Service Airport TIF Debt Service Positive / Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 662,500 707,624 45,124 97,184 97,184 59,569 59,569 - - - - - 2,005 2,005 156,753 156,753 662,500 709,629 47,129 105,572 105,571 1 125,000 125,000 51!)181 51,181 - 55,875 55,875 156,753 156,352 1 180,875 180,875 - 1 1 481,625 528,754 47,129 (500,000) (500,000) (500,000) (500,000) (18,375) 317 317 318 28,754 47,129 225,505 254,259 Hall City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Westside TIF Debt SID Revolving Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 1,384 1,384 2,500 3,292 792 2,500 4,676 2,176 6,000 6,000 6!)000 6,000 - - - (6,000) (6,000) 2,500 4,676 2,176 6,000 6,000 - - - (12,000) 12,000 6,000 6,000 (12,000) - 12,000 - - (9,500) 4,676 14,176 257,706 257,706 262,382_ um City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements S & C's SID 343 Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 15,305 16,365 1,060 113,800 112,247 (1,553) 15,305 16,365 1,060 113,800 112,247 (1,553) 12,661 12,659 2 80,000 - 80,000 2,644 2,142 502 36,570 34,700 1,870 15,305 14,801 504 116,570 34,700 81,870 - 1,564 1,564 (2,770) 77,547 80,317 1,564 1,564 (2,770) 77,547 80,317 RO T5 n 343 80,750 1,907 158,297 112 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Total Debt Service Funds ARRA-Fire Station Construction Grant Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 1,344,703 1,391,814 47,111 97,184 97,184 10,608 3,109 (7,499) 59,569 59,569 - 3,400 7,042 3,642 - - 1,504,856 1,555,609 50,753 10,608 3,109 (7,499) 688,233 608,230 80,003 343,158 3401)486 2,672 - - - - - - 10,608 3,109 7,499 1,031,391 948,716 82,675 10,608 3,109 7,499 473,465 606,893 133,428 - - - 6,000 6,000 - - - - (561,352) (549,352) 12,000 - - - (555,352) (543,352) 12,000 - - - (81,887) 63,541 1451>428 - - - 613,622 - 613,622 677,163 113 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES General goverm-nent 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Westside TIF Capital Project S Positive (Negative) Budget Actual Variance Budget & C Construction Positive / (Negative) Actual Variance 200,000 24,131 175,869 300,000 155,977 144,023 25,000 5,792 19,208 500,000 180,108 319,892 25!000 5,792 19,208 (500,000) (180,108) 319,892 (25,000) (5,792) 19,208 500,000 500,000 - 25,000 5,792 (19,208) - 500,000 500,000 25,000 5,792 (19,208) - 319,892 319,892 - 319,892 im City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2012 REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Total revenues EXPENDITURES 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) Issuance of debt Proceeds from the sale of general capital asset disposition Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements FAA - Planning Grant Total Capital Project Funds Positive Positive (Negative) (Negative) Budget Actual Variance Budget Actual Variance 47,477 42,560 (4,917) 58,085 45,669 (12,416) 58,085 45,669 (12,416) 47,477 42,560 (4,917) 200,000 24,131 175,869 65,975 44,800 21,175 401,583 209,678 191,905 65,975 44,800 21,175 601,583 233,809 367,774 (18,498) (2,240) 16,258 (543,498) (188,140) 355,358 525,000 505,792 (19,208) 525,000 505,792 (19,208) (18,498) (2,240) 16,258 (18,498) 317,652 336,150 2,498 2,498 258 320,150 115 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 Prepaids 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 June 30, 2012 Airport Enterprise- Solid Waste Totals 199,696 698,175 897,871 - 41,093 411,093 240 - 240 - 19,063 19,063 406 3,970 4,376 200,342 762,301 $ 962,643 047,868 - 1134708 91,808 - 91,808 1!1306,117 417!206 1,723,323 $ 2,745,793 $ 417,206 $ 31162,999 $ 2,946,13 5 $ 1J79,507 $ 4,125,642 $ 34,656 $ 8,077 $ 42,733 1,044 9,515 10,559 - 8,425 8,425 $ 35,700 $ 26,017 $ 61,717 9,721 51,047 60,768 91721 $ 51,047 $ 60,768 45421 $ 77,064 $ 1221485 $ 2,745:1792 $ 417,206 $ 3,162,998 154,922 6851237 8405159 2,900,714 $ lJ02443 $ 4,003,157 $ 25946,135 1!11791507 $ 45125!5642 City of Kalispell, Montana Combining Statement of Revenues, Expenses, and Changes in Net Assets Nonmajor Proprietary Funds For the Fiscal Year Ended June 30, 2012 OPERATING REVENUES Charges for services Miscellaneous revenues Total operating revenues OPERATING EXPENSES Personal services Supplies Purchased services Fixed charges Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Interest revenue Gain (loss) sale of capital asset Total non -operating revenues (expenses) Change in net assets Net assets - beginning Net assets - beginning restated Net assets - ending See accompanying notes to the financial statements Airport Enterprise Solid Waste Totals $ 76,572 $ 8499173 $ 925,745 - 29390 2,390 $ 769572 $ 8519563 $ 9285135 $ 469652 $ 391,753 $ 4385405 633 869215 865848 605189 395192 999381 95310 839292 925602 $ 217fi16 $ 74%481 $ 9671,097 $ (1419044) $ 1029082 $ (38,962) 121,368 59242 171,610 - 145443 149443 $ 125368 $ 195685 $ 329053 $ (128fi76) $ 121,767 $ (69909) $ 390299390 $ 980fi76 $ 4,010,066 $ 390299390 $ 980fi76 $ 4,0 105066 $ 299009714 $ 151021443 $ 41,0035157 HM City of Kalispell, Montana Combining Statement of Cash Flows Nonmajor Proprietary Funds Year Ended June 30, 2012 Cash flows from operating activities: Cash received from customers Cash received from miscellaneous sources Cash payments for claims Cash payments to employees Net cash provided (used) by operating activities Cash flows from capital and related financing activities: Acquisition and construction of capital assets Proceeds from the disposal of capital assets Net cash provided (used) by capital and related financing activities Cash flows from non -capital financing activities: Net cash provided (used) from non -capital financing activities Cash flows from investing activities: Interest on investments Net cash provided (used) by investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning 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 Ppd health insurance Taxes and assessments receivable, net Due from county Comp absences Accounts payable Accrued payroll Net cash provided (used) by operating activities Solid Waste Enterprise Totals $ $76,822 $ $939,086 $ $1,015,908 $2!390 $2,390 ($36,299) ($206,939) ($243,238) ($44,497) ($3 ($438,751) $ (3,974) $ 340,283 $ 336,309 $0 ($230,384) (230,384) $15,500 15,500 - $ (214,884) $ (214,884) $12,368 $5,242 $17,610 $ 12,368_ $ 5,242 $ 171610 $ 8,394 $ 130,641 $ 139,035 $1911302 $567,534 $758,836 $ 199,696 $ 698,175 $ 8975871 $ ($141,044) $ $10202 $ ($38,962) 1003832 149,029 2491861 $250 - $250 ($407) ($3,970) ($4,377) $23,273 $23,273 - $66,640 $66,640 $35220 $2,621 $5!,841 $33 3 , 8 3 3 $1,760 $351,593 ($658) ($1,152) ($1,810) (3,974) $ 340,283 $ 336,309 im InglEn-irA Be Amff�111�1�7.y TBID CLEARING — Accounts for monies received for and due to the Tourism Business Improvement District. 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. City of Kalispell, Montana Combining Statement of Fiduciary Net Assets Agency Funds June 30, 2012 Performance TBID Clearing Payroll Clearing Bonds Totals ASSETS Current assets: Cash and investments 1,605 $ 588,274 $ 154!1260 $ 744,139 Total assets 1,605 $ 588274 $ 154,260 $ 744,139 LIABILITIES Current liabilities: Due to others 11605 $ 588,274 $ 1541260 $ 744,139 Total liabilities 105 $ 588,274 $ 154260 $ 744,139 City of Kalispell, Montana Combining Statement of Changes in Assets and Liabilities Agency Funds For the Fiscal Year Ended June 30, 2012 Payroll Clearing Balance Balance June 30, 2011 Additions Deletions June 30, 2012 ASSETS Current assets: Cash and investments 123,901 6,614,604 (6,150,231) $ 588274 Total assets 123i901 6,614,604 (6,150,231) 588,274 LIABILITIES Current liabilities: Due to others $ 1231901 6,651,042 (7,115,415) $ 588,274 Total liabilities $ 123,901 6,651,042 (7,115,415) $ 588274 Performance Bonds Balance Balance June 30,2011 Additions Deletions June 30, 2012 Restricted assets Current assets: Cash and investments $ 19,125 1541475 (19,340) $ 154260 Total assets $ 19,125 154475 (19,340) $ 154260 Deferred revenue -loans receivable Current liabilities: Due to others $ 19,125 34,580 (169,715) $ 154260 Total liabilities $ 19,125 34,5580 (169,715) $ 154260 Tourism Business Improvement District Balance Balance June 30,2011 Additions Deletions June 301 2012 0 Current assets: Cash and investments $ - 280!1069 (278,464) $ 1,605 Total assets $ - 280,069 (278,464) $ 11,605 0 Current liabilities: Due to others $ - 278!1464 (280,069) $ 105 Total liabilities $ - 278464 (280,069) $ 1,605 A OMM INIMM 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 M* the City's Statement of Net Assets and Statement of Activities beginning on page 28 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, 2012 Cash flows from operating activities: Cash received from fines & permits 619536 Cash received from miscellaneous sources - Cash payments for claims (21,359) Cash payments to employees (51,144) Net cash provided (used) by operating activities (10,967) Cash flows from capital and related financing activities: Principal paid on bonds, loans and advances (135290) 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 $ (13 ,290) Cash flows from non -capital financing activities: Net cash provided (used) from non -capital financing activities $ - Cash flows from investing activities; Interest on investments 146 Net cash provided (used) by investing activities $ 146 Net increase (decrease) in cash and cash equivalents $ (24, 111) Cash and cash equivalents at beginning 24,111 Restatement Cash and cash equivalents at end Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) (9,512) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation and other non -cash expense 79433 Changes in assets and liabilities: Accounts receivable - net 10,206 Compensated absences (4,371) Unearned revenue (13 ,766) Accounts payable 1,009 Accrued payroll (I ,966) Net cash provided (used) by operating activities (I O,967) See accompanying notes to the financial statements in