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04. General FundGENERAL FUND PAGE FUND Dept.9 i-ii 1000 General Fund Revenue and Summary iii-iv 1000 General Fund Appropriation Summary 1 1000 400 General Government $ 8271)934 2 1000 401 City Manager $ 177,397 3 1000 401 Human Resources $ 1515429 4 1000 402 Mayor & City Council $ 1125648 5 1000 402 City Clerk $ 1055701 6 1000 403 Finance Department $ 2557683 7 1000 404 City Attorney $ 4261)579 8 1000 406 Municipal Court $ 3331)361 9 1000 410 Public Works Administration $ 365819 10 1000 412 City Facilities Maintenance $ 2595645 11-13 1000 413 Police $ 4,073 5422 14 1000 416 Fire $ 215233184 15 1000 420 Planning Department $ 341,653 16 1.000 480 Community Development $ 841)578 Total General Fund $ 957101)033 17 1001 On -behalf Retirement Payments $ 1,250,000 GENERAL FUND REVENUE AND SUMMARY FUND: 1000 MILL VALUE $ 40.070 Q 39.017 39.017 ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 GENERAL FUND MILL LEVY 123.48 PROPERTY TAXES: 311100 Real Property Taxes 4,682,933 311100 Westside Tif Distribution (designated Capital) 81,906 311105 PILOT payment 17,237 311200 Personal Property 213,167 312000 Penalty & Interest 31,408 132.20 132.20 131.70 4,900,000 4,912,081 4,915,000 0 0 0 20,635 23,400 23,400 175,000 167,266 165,000 30,000 16,374 25,000 SUBTOTAL $ 5,026,651 $ 5,125,635 $ 5,119,121 $ 5,128,400 LICENSES & PERMITS: 322101 Alcohol Beverage 25,551 322300 General and occupational 1,412 322500 Amusement 300 323012 Planning fees & Sign permits 15,021 323107. Excavation Permits, house moving 0 323109 Zoning & Site Plan Review Fees 7,505 323200 Parade Permits 650 323300 Animal licenses 1,206 25,000 29,812 29,812 1,225 1,371 1,300 350 0 350 20,000 18,760 20,000 500 ❑ 500 9,500 11,325 12,000 750 400 500 1,000 1,805 1,500 SUBTOTAL $ 51,645 $ 58,325 $ 63,473 $ 65,962 INTERGOVERNMENTAL REVENUE: 335030 MV Tax Ad Valorem 1,331 335076 Gaming Machine Permits 57,415 335110 Live Card Game, keno & bingo 3,200 335230 HB 124 ENTITLEMENT 2,340,446 1,330 1,483 1,500 56,550 59,801 60,000 3,200 2,800 2,800 2,361,950 2,439,307 2,431,207 SUBTOTAL $ 2,402,392 $ 2,423,030 $ 2,503,391 $ 2,495,507 FINES AND FORFEITURES: 351035 Parking fines (112 year FY12) 28,274 351017 Technology fees 24,947 351016 DUI Court Fine (moved to grant fund) 135 351000 City Court Fines & fees, admin 480,943 52,000 38,913 40,000 25,000 29,565 30,000 0 0 0 500,000 507,203 520,000 SUBTOTAL $ 534,299 $ 577,000 $ 575,681 $ 590,000 con't. GENERAL FUND Revenue - Page 2 CHARGES FOR SERVICES: 341020 Administrative charges 341021 Grant Admin. (Planning, finance) 341025 City Collections/other charges 341026 League of Cities conference donations 341027 Bresnan Franchise Fees 342010 KPD -Public safety fees 342014 KPD -School Resource Officers 342016 KPD -Regional Training /testing Reimb. 343018 Parking Permits, meters, boot removal 343005 Central Garage Charges SUBTOTAL MISC. REVENUE 362010 Golf Course Lease 362015 Insurance Reimbursements 362020 MMIA GASB 45 reimbursement 364030 Auction & misc. collections/donations 365015 Kidsport- lease reimbursement 365018 Band shell contribution 12510 Loan repayment -employees 13360 Equity Transfer fin Parking/loan repay 381060 Operating transfer 2372 -health insurance SUBTOTAL Relocation loan Cash 371010 INVESTMENT REVENUE: TOTAL GENERAL REVENUE CASH JULY I (Includes designated $) TOTAL AVAILABLE FOR BUDGET APPROVED EXPENDITURES CASH CARRYOVER (year end operating) Designated for Capital Designated Court Technology fees Designated for Bandshell Designated for Parking Total cash available Total General Revenue/Cash Carryover Undesignated ACTUAL FY11/12 BUDGET FY12/13 ACTUAL FY12/13 BUDGET FY13/14 513,906 5121)000 5051)165 4851203 45,039 151)000 241)453 20,000 18,158 1,200 55932 600 14,513 25500 6,548 0 157,861 moved to Data 203 0 25,183 21,500 30,533 30,000 86,000 86,000 86,000 86,000 1,287 500 3,973 3,500 34,938 80,000 80,222 80,000 1219800 131,300 131,357 internal service fund $ 1,01805 $ 854,500 $ 877,076 $ 7101703 16,780 25,000 16,762 16,500 7,717 71500 11,616 10,000 3,000 0 0 300 1,827 1,500 6,290 2,500 43,553 441)000 0 4,100 250 0 616 500 615 1,200 2,430 900 131)290 0 0 0 5 83, 147 660,239 660,239 660,000 $ 670,179 $ 739439 $ 697,953 $ 6971500 $ (20,000) $ 1000 $ 45235 $ 10,010 19,183 2000 101186 15,000 $ 997035034 $ 9,8079929 $ 998519116 $ 9,7131082 $ 19007,681 $ 156131816 $ 1161.39816 $ 11928,157 $ 1097109715 $ 11,421,745 $ 11,4649932 $ 11,6419239 $ 91096,899 $ 997555532 $ 99536,775 $ 997109033 $ 1,451,584 $ 1,518,981 $ 1,7521)529 $ 1,765,078 $ 1011)906 $ 101,906 $ 101,906 $ 101,906 $ 241)009 $ %009 $ 36,789 $ 26,789 $ 12,775 $ 12,775 $ 13,391 $ 13,891 $ 23,542 $ 231542 $ 23,542 $ 23,542 $ 196135816 $ 196665213 $ 19928,157 $ 1193112U6 14.96% 15.49% 17.79% 18.17% 11. # FTE's approriated GENERAL FUND APPROPRIATION FTE's 1 1.5 1.23 General City Human Mayor Government Manager Resources Council City Clerk SUMMARY 3.2 4.67 Finance Attorney 4 Municipal Court 110 Salaries S 135,028 $ 114,264 $ 63,029 $ 84,020 $ 195,238 $ 330,185 $ 212,202 114 Comptime Buyback & severance. Def. Comp. 121 Overtime & Spec. Assign PD, 500 153 Health Insurance 20,009 17,397 36,540 10,731 351)341 57,000 42,561 155 Retirement 13,080 7,468 2,879 5,525 12,804 21,694 13,898 TOTAL PERSONAL SERVICES - 168,117 1399129 102,448 1009776 243,383 4089879 268,661 210 Supplies/office/computers/Non-capital equip 218 4,000 300 600 2,000 100 3,500 4,500 220 Other supplies, safety equip, ammo, 230 Supplies & FUEL; chemicals, concession sup 240 Uniforms 312 Postage 13,500 500 320 Printing, advertising, newsletter, books 71-000 300 7,000 1,000 330 Audit, filing fees 18,940 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 480 300 1,200 1,400 350 Prof. Services/League1911 disp.Ikidsport/Eagle 4901)307 7,800 2,100 3,525 6,000 1,500 510750 362 Maint. services, building, equip,radios,landscaping 61P600 360 Technology services (court) 40,000 370 Dues & Training, meetings, League meeting - 81J000 3,900 6,100 1,000 6,000 4,500 611300 380 Medical services 390 Other Purchased Services 5,750 500 Fixed Charges, Insurance, transfers 287,587 SUBTOTAL PURCHASED SERVICES/SUPPLIES 827,934 9,280 12,300 10,200 4,925 12,300 17,700 641)700 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2014 $ 827,934 $ 177,397 S 151,429 $ 112,648 S 1059701 S 2553683 $ 426,579 S 333,361 n # FTE's approriated 0.25 Public Works GENERAL FUND APPROPRIATION SUMMARY (continued) 1.4 42 23.3 4.25 1 86.80 Planning Community City Hall Police Fire Department Development TOTAL 110 Salaries $ 17,006 $ 60,402 $ 2,541,374 1,509,908 $ 251,617 $ 56,869 $ 5,571,142 114 Comptime Buyback & severance. Def. Comp. 15,000 16,978 $ 31,978 121 Overtime & Spec. Assign PD, 250 117,500 40,000 $ 1581)250 153 Health Insurance 3,365 15,123 496,005 2831)361 55,930 8,308 $ 1,081,671 155 Retirement 1,100 3,792 315,412 199,441 16,512 3,701 $ 617,306 TOTAL PERSONAL SERVICES 21,471 79,567 394859291. 2104%688 3249059 68,878 $ 7,4601347 210 Supplies/officelcomputerslNon-capital equip 218 4,025 31,500 24,200 7,500 4,000 $ 86,225 220 Other supplies, safety equip, ammo, 6,000 50,500 17,500 $ 74,000 230 Supplies & FUEL; chemicals, concession sup 3,500 99,500 16,500 400 $ 119,900 240 Uniforms 1,450 15,000 $ 161)450 312 Postage 1,000 2,200 $ 171)200 320 Printing, advertising, newsletter, books 5,000 11)950 $ 22,250 330 Audit, filing fees 2,700 $ 21,640 340 Electricity, natural gas 82,000 $ 82,400 345 Telephone, web, cell, radio, security cameras 285 250 15,500 8,500 900 500 $ 29,315 350 Prof. Services/League1911 disp./kidsport/Eagle 850 25,800 19,000 7,500 1,600 21)000 $ 573,732 362 Maint. services, building, equip,radios,landscaping 43,500 32,000 14,000 $ 96,100 360 Technology services (court) $ 40,000 370 Dues & Training, meetings, League meeting 1,150 32,250 1011000 3,300 71)000 $ 89,500 380 Medical services 5,500 $ 5,500 390 Other Purchased Services 1,500 - $ 7,250 500 Fixed Charges, Insurance, transfers 54)538 3,900 1811881 290,984 1,194 $ 771,084 SUBTOTAL PURCHASED SERVICES/SUPPLIES 1.51)348 162,900 475,131 406,134 17,594 15,700 2,052,146 600 DEBT SERVICE 179178 679,362 $ 849540 940 CAPITAL OUTLAY 113,000 $ 113,000 DEPARTMENT TOTAL 2014 $ 36,819 $ 259,645 $ 4,073,422 $ 2,523,184 $ 341,653 $ 84,578 $ 9,710,033 1V GENERAL GOVERNMENT FUND: GENERAL 1000-400-41XXXX EXPENDITURE DETAIL 410530 Audit: 331 Annual Report Filing fees 353 Contract services ($39,000) 354 OASB 45 cost for Other Post Employment Benefits 410560 Central Purchasing 210 Office Supplies 312 Postage 320 Printing & envelopes 410600-354 Elections: 411850-379 League of City conference (revenue $15,000) 410900 Records Admin.: 331 Publication & Filing Fees 460446-353 Kidsport Perm. Easement 460446-354 Ridsport Lease (reimbursed) 460446-355 Parade -reimburse service organizations 460452-366 Hockaday -annual building maint. per lease 460452-920 Conrad Mansion Inventory 460452-355 Eagle Transit contribution 420000-354 911 Dispatch Services Contract (2% increase) 420000-356 Smith Valley levy reimbursement 510310-354 ICMA Fees 510330-513 Liability Insurance 510330-517 Property Insurance 510330-516 Uninsured Loss (insurance deductible) 820 loan to Parking Commission 510300 Contingency Total ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 $11)400 $1,435 $1,400 $1,400 $101)000 $10,500 $10,000 $14,040 $600 $0 $0 $6,300 $4,137 $3,500 $4,153 $4,000 $111570 $14,500 $191452 $13,500 $7,874 $7,000 $7,804 $7,000 $141,965 $0 $0 $18,000 $556 $15,000 $201)529 $0 $2,283 $3,500 $1,624 $3,500 $4,117 $4,117 $0 $431)553 WOO $45066 $4,100 $0 $0 $0 $0 $61)600 $6,600 $61)600 $6,600 $0 $0 $0 $0 $151>000 $155000 $151,000 $15,000 $4281736 $437,311 $437,310 $446,057 $308 $350 $323 $350 $500 $500 $500 $500 $213,144 $2251)000 $21.01)767 $18000 $41,812 $451000 $50,817 $47,587 $31,085 $301000 $30,777 $30,000 $0 $0 $0 $0 $569 $30,000 $500 MOO $840,092 $893,313 $825,739 $827,934 I CITY MANAGER ACCOUNT # 1000-401 PURPOSE of THIS DEPARTMENT: why does this department exist? The City Manager's office administers the affairs of the local government. This includes the direction, supervision, and administration of the departments, agencies, and offices of the local government. Additionally the City Manager implements City Council policy in accordance with Montana Codified Law 7-3--204. GOALS of THIS DEPARTMENT: What are the departmental goals that support the purpose? As the administrative center of the local government, the City Manager's office strives to meet its purpose by implementing an organizational culture the provides prompt, equitable, effective and economical services to the citizens of Kalispell. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: This year's budget represents various initiatives, formal and informal, that are intended to generate efficiencies across departments. From technology improvements that are shaping asset management to training activities that are building the information capacity of the organization, the short and long term expectation is to increase productivity with the existing labor force through the expansion of these knowledge and technology resources. CITY MANAGER FUND: GENERAL 1000-401-410210 Personal Services: 110 Salaries and payroll costs 153 Health Insurance 155 Retirement & deferred comp. Subtotal Materials & Services: 210 Supplies 312 Newsletter , books 338 Recruitment/Relocation FYI 3'� 345 Telephone 373 Dues & Training 379 Meetings Subtotal EXPENDITURE DETAIL FTE's ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 1 i 1 I (I I Ma.) $86,350 $122,294 $122,075 $135,028 $8,922 $19,711 $19,558 $20,009 $8,529 $12,915 $12,736 WOO $10301 $154,920 $1541)369 $168,117 $0 $300 $29 $300 $432 $500 $869 $500 $6,870 $10,000 $45236 $0 $140 $480 $480 $480 $1,943 $6,000 $6,914 $7,500 $504 $500 $385 $500 $9,889 $17,780 $12,913 $9,280 Total $11309 $172,700 $1671282 $177,397 0) HUMAN RESOURCES ACCOUNT # 1000-401 PURPOSE OF THIS DEPARTMENT: why does this department exist? The HR Department provides services and support to departments and their staff to facilitate process improvements, increased effectiveness, and efficiencies. The HR Department acts as the advisor for personnel policies & procedures, labor relations and contract administration, job classifications, wage administration, recruitment & selection, employee relations, safety, liability and associated insurance programs, and related state and federal programs. GOALS OF THIS DEPARTMENT: what are the departmental goals that support the purpose? 1. Provide guidance and assist with coordination of personnel matters, including benefits and labor negotiations. 2. Facilitate improvements and streamline documentation used by various departments to improve efficiencies. 3. Monitor "Risk Management" programs, looking for ways to reduce injuries, claims and associated costs. 4. Identify legal trends and employer -employee regulatory changes to determine impact to the organization. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: In addition to the continuation of the traditional human resource functions necessary within the organization's structure, the Human Resources Department will continue to improve the availability and functionality of the electronic documentation across the organization in its reporting and risk management efforts. Additionally, it is anticipated that the Human Resource Department will be substantially involved in the research, development, and implementation of a potential classification methodology for positions within the organization. An updated classification can enhance the ability to recruit, retain, and encourage employee development. HUMAN RESOURCES FUND: GENERAL 1000-401-410830 Personal Services: 110 Salaries and payroll costs 153 Health Insurance 155 Retirement Subtotal Materials & Services 210 Office Supplies 338 Recruitment 354 Contract Services 373 Dues & Training Subtotal Total EXPENDITURE DETAIL ACTUAL BUDGET ACTUAL BUDGET FY11/12 A. FY12/13 FY12/13 FY13/14 FTE'S 1.5 1.5 1.5 1.5 $106,380 $111,648 $109,993 $114,264 $16,612 $17406 $18,753 $17,397 $6,946 $7,225 $7,220 $7,468 $1295938 $1361278 $1355966 $1399129 $323 $400 $336 $600 $1,945 $3,500 $55404 $3,800 $21445 $4,000 $480 $4,000 $2,739 $3,900 $3,048 $3,900 $7,453 $11! 00 $9,268 $121)300 $137,391 $1481P078 $145,234 $151429 3 MAYOR/COUNCIL ACCOUNT # 1000-402 PURPOSE OF THIS DEPARTMENT: Why does this department exist? The City Council performs the legislative activities for the City of Kalispell, which include enacting ordinances and resolutions, adopting the budget, setting service fees, and appropriating funding to the City's programs and services. DEPARTMENT PERSONNEL: The Kalispell City Council is composed of eight (8) City Councilors and the Mayor. The city is divided into four Wards with two Councilors elected from each and the Mayor elected at -large. GOADS OF THIS DEPARTMENT.* What are the departmental goals that support the purpose? The City Council supports the provision of leadership, vision, and direction in responding to the needs of the community. The Council endeavors to represent the citizens of Kalispell and work toward establishing policies to provide services that are fiscally responsible and sustainable. INTENDED OUTCOMES FROM BUDGET EXPENDITURES The Mayor and Council budget accounts for the service and participation within the Montana League of Cities, the statewide organization which provides support and services for municipalities and municipal officials. MAYOR / COUNCIL FUND: GENERAL 1000-402-410100 Personal Services: 110 Salaries and payroll costs 153 Health Insurance 155 Retirement PERS Subtotal Materials & Services: 210 Office Supplies 335 MT. League of Cities Conference 354 Contract Services 373 Dues 379 Meetings Subtotal Total EXPENDITURE DETAIL ACTUAL FY11/12 BUDGET FY12/13 ACTUAL FY12/13 BUDGET FY13/14 FTE'S 9 9 9 9 $61,930 $62,994 $61,361 $63,029 $27,840 $36,540 $391,436 $36,540 $308 $3,266 $2,961 $2,879 $92,838 $102,800 $103,758 $102,448 $32 $0 $0 $21000 $5,978 $1,000 $800 $2,000 $25 $100 $0 $100 $120 $51978 $51878 $600 $286 $500 $0 $100 $65442 $7,578 $6,678 $10,200 $991)279 $1101)378 $110436 $112,648 4 CITY CLERK .. ........ACCOUNT # 1000-402 PURPOSE OF THIS DEPARTMENT: Why does this department exist? The City Clerk's office is the information, document resource, and official records management office for the City, including preserving the official actions of the City Council. Additionally, the City Clerk acts as a liason With other City Departments, outside agencies, other governmental entities, and the general public. For the City of Kalispell, the City Clerk oversees the City's Government Access Channel, Procurement, and the IT Deparment. DEPARTMENT PERSONNEL: City Clerk (.90) and Deputy Clerk (.33). GOALS OF THIS DEPARTMENT: What are the departmental goals that support the purpose? The City Clerk's office seeks to discover new Ways to improve document storage and records research, transparency and distribution of City information, and adherence to and presentation of relevant statutory requirements. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: With the FY2014 budget, the City Clerk's office seeks to enhance citizen outreach With the completion of the Citizen Survey instrument and enhancement of the Government Access Programming for the community. CITY CLERK FUND: GENERAL 1000-402-410150 Personal Services: 110 Salaries and payroll costs 121 Overtime 153 Health insurance 155 Retirement PERS Subtotal Maintenance & Services: 210 Office Supplies 345 Telephone 354 Contract Services 352 Codification 373 Dues & Training Subtoal Total EXPENDITURE DETAIL FTE`s ACTUAL FY11/12 BUDGET FY12/13 ACTUAL I FY12/13 BUDGET FY13/14 1.34 1.29 1.29 1.23 $82,117 $82,620 $815486 $84,020 $546 $500 $400 $500 $9,931 $101)837 $903 $107731 $5,380 $5,344 $5,363 $5,525 $97,975 $991302 $961)932 $100,776 $34 $100 $109 $100 $402 $450 $773 $300 $0 $25 $0 $25 $21P857 $35500 $2,975 $3,500 $11)068 . . . . . $300 . . . .. . . . . . ..... ... .......... ............ ...................... ............................................. $215 ............................................. ........................................ .. $1,000 $45361 $4,375 $4,072 $4,925 $1025336 $103,677 $101,004 $105,701 9 FINANCE ACCOUNT # 1000-403 PURPOSE OF THIS DEPARTMENT: why does this deparment exist? The Finance Department manages and maintains financial records in conformity with generally accepted accounting principles and in compliance with State and Federal laws, and provides timely, accurate, clear, and complete financial information and support to the governing body, other City departments, and the citizens of the City of Kalispell. DEPARTMENT PERSONNEL: (3.2 FTE) .5 Finance Director, 1 Treasurer, .7 City Accountant, .5 Payroll Specialist, .5 Accounts Payable Clerk. GOALS OF THIS DEPARTMENT: what are the departmental goals that support the purpose? 1. The Finance Department will safeguard financial assets and maximize investment earnings. 2. Financial reports will be issued accurately and on schedule. 3. Maintain accurate and current financial documentation for City operations. 4. The Finance Department will adhere to contractual requirements in grants and other reporting. 5. Accurate financial information will be made easily and readily available to departments. INTENDED OUTCOMES FROM BUDGET EXPENDITURF S: The FY2014 Finance budget provides the department funding to: 1) pay City obligations accurately and timely, 2) record and report financial transactions in compliance with applicable requriements and expecations, 3) conduct the required annual audit, 4) promote effective and efficient service to internal and external clients through continuous improvements with office procedures, 5) safeguard official records and ensure they are readily retrievable, 6) continue refining the budget document to provide a more meaningful instrument, and produce and improve the Comprehensive Annual Financial Report that qualifies for the Government Finance Officer's Association Certificate of Excellence in Financial Reporting. FINANCE DEPARTMENT FUND: GENERAL 1000-403-410550 Personal Services: 110 Salaries and payroll costs 112 Salaries -Retirement 153 Health Insurance 155 Retirement Subtotal Materials & Services: 322 Books & supplies 353 Contract Services -temp help 354 Contract Services -Grizzly Security 355 Sank fees 373 Dues & Training Subtotal Total EXPENDITURE DETAIL ACTUAL FY11/12 BUDGET FY12/13 ACTUAL FY12/13 BUDGET FY13/14 FTE' S 3.2 3.2 3.2 3.2 $2061691 $1901)440 $187,195 $195,238 $20,267 $0 $0 $0 $35,351 $36,992 $36,416 $35,341 $13,840 $12,377 $125265 $12,804 $276,149 $239,809 $235,876 $243,383 $215 $300 $199 $300 $1,309 $100 $154 $11>000 $541 $1,500 $11>200 $1,500 $31)174 $3,500 $31>039 $3,500 $35249 $500 $3,634 $6,000 $8488 $11,900 $8,226 $12,300 $284,637 $251,709 $244,102 $255,683 rel CITY ATTORNEY ACCOUNT # 1000-404 PURPOSE OF THIS DEPARTMENT: Why does this department exist? The purpose of the office of the City Attorney is to provide legal counsel to the City of Kalispell municipal organization, its City Manager and the City Council. This effort includes advising on relevant state statues as they pertain to municipal organizations, resolution and ordinance preparation, and contract development. Additionally, the Office of the City Attorney defends the interests of the City through preventative legal management, litigation, and prosecution within Municipal Court. DEPARTMENT PERSONNEL: Attorney (3) and Legal Secretary (1.67). GOALS OF THIS DEPARTMENT: What are the departmental goals that support the purpose? The primary goal for the office of the City Attorney is to provide quality and timely counsel to minimize legal exposure and protect the relevant interests for the City of Kalispell. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The FY2014 budget provides a continuation of the level of service from the previous year with the expectation that the office of the City Attorney Will be engaged in efforts to develop legal review for policy framework in the area of redevelopment, litigation management, and debt counsel related to previous issuances from the City. ATTORNEY FUND: GENERAL 1000-404-411110 Personal Services: 110 Salaries and payroll costs 153 Health Insurance 155 Retirement Subtotal Maintenance & Operations: 210 Office Supplies/computer 322 Lexis/Nexis; books, subscriptions 345 Telephone & Communications 354 Contract Services/contingency 373 Dues & Training Subtotal Total EXPENDITURE DETAIL ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 FTE's 4.66 4.66 4.67 4.67 $310,162 $320,794 $319,066 $330,185 $51,812 $55,691 $601)077 $57,000 $20,272 $20,852 $20,955 $21,694 $382,245 $397,337 $4001,098 $408,879 $4,890 $3,200 $3,296 $31.1500 $7,816 $71000 $7,715 $75000 $709 $11200 $838 $15200 $3,852 $51>000 $1,316 $1,500 $4,728 $41)500 $4,536 $4,500 $21,994 $201)900 $17,701 $17,700 $404,239 $4181237 $4175799 $426,579 7 MUNICIPAL COURT ACCOUNT # 1000-406 PURPOSE OF THIS DEPARTMENT: The purpose of the Kalispell Municipal Court is to serve the community and protect individual rights by prodding prompt and fair administration of justice. The Kalispell Municipal Court processes all misdemeanor traffic, criminal and animal control offenses, orders of protection and civil cases that occur within the City limits of Kalispell. DEPARTMENT PERSONNEL: one Municipal Court Judge, one Court Administrator, two Court Clerks. GOALS OF THIS DEPARTMENT: The goal of Kalispell Municipal Court is to provide the citizens of Kalispell access to a fair and impartial hearings. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: MUNICIPAL COURT FUND: GENERAL 1000-406-410360 EXPENDITURE DETAIL ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 Personal Services: FTE's 4 4 4 4 110 Salaries and payroll costs $198,628 $205,305 $203,468 $2125202 121 Overtime $0 $0 $128 $0 153 Health $4608 $48,840 $4%815 $421)561 155 Retirement $12,993 $13,315 $1313 51 $13, 898 Subtotal $2581)318 $267,461 $266,762 $2685661 Materials & Services 210 Supplies $4,757 $4,500 $5,425 $4,500 320 Printing & books $709 $500 $15290 $1,000 345 Tele. & Communications $943 $1,400 $1,017 $1,400 353 Technology funds $46,590 $40,000 $16,376 $40,000 354 Contract Services $35191 $5,750 $2,263 $51750 373 Dues & Training $2,052 $61300 $41)562 $6,300 394 Jury & Witness fees $51960 $54)750 $4,519 $5,750 395 Drug Court incentives $789 $11,500 $1,440 $0 396 DUI Court incentives $454 $1,500 $913 $0 826 TFR to 2951 1 DUI Court Grt $853 $0 $0 $0 Subtotal $661,297 $77,200 $37,805 $645700 Total $324,615 $34401 $304,567 $333,361 8 PUBLIC WORKS ADMINISTRATION ACCOiJNT # 1000-4I0 PURPOSE OF THIS DEPARTMENT: why does this department exist? Public works Administration supports community growth that sustains and improves the quality of community life through planning, accurate design, and quality construction. To assist others in providing and maintaining proper community infrastructure and facilities. DEPARTMENT PERSONNEL: (.25 FTE) .05 Administrative Coordinator .05 Public works Director .05 Budget Resource Manager .05 Assessment Coordinator .05 Road & Fleet Superintendent GOALS OF THIS DEPARTMENT: what are the departmental goals that support the purpose? I . Ensure quality construction of infrastructure meeting minimum standards 2. Maintain current and accurate mapping 3. Provide prompt and effective review of site improvement plans 4. Provide effective city budgeting guidance INTENDED OUTCOMES FROM BUDGET[` EXPENDITURES The FY20I 4 Public works Administratin budget recornmends the replacement of aged mapping and engineering equipment in order to continue record management of the infrastructure within the city. Mapping and facility records address design and management of infrastructure that support basic community necessities such as stormwater, wastewater, water, street, refuse, and lighting systems. PUBLIC WORKS - ADMINISTRATION FUND: GENERAL 1000-410-430700 EXPENDITURE DETAIL Personal Services: 110 Salaries and payroll costs 112 Severance 153 Health Insurance 155 Retirement Subtotal Materials & Services: 210 Office Supplies, equip, and other supplies 231 Gas 345 Telephone & Communications 354 Contract Services (temp) 373 Dues & Training 521 Central Garage Transfer Subtotal Total ACTUAL FY11/12 BUDGET FY12/13 ACTUAL FY12/13 BUDGET FY13/14 FTE'S 0.25 0.25 0.25 0.25 $16,634 $171)740 $15,832 $17,006 $1,980 $0 $0 $0 $3,123 $3,845 $2,850 $3,365 $1,266 $1,248 $1,035 $1,100 $23,004 $22,833 $19,717 $21,471 $25194 $41)025 $41J072 $4,025 $0 $0 $0 $3,500 $285 $200 $192 $285 $14)755 $850 $453 $850 $794 $1,150 $1,296 $1,150 $5,538 $5,027 $6,225 $61J013 $15,348 $28,031 $295058 $25,730 $36,819 X CITY FACILITIES MAINTENANCE ACCOUNT # 1000-412 PURPOSE OF THIS DEPARTMENT: Why does this department exist? The purpose of the City Facilities Maintenance is to provide safe and clean buildings for employees and citizens to transact municipal business. DEPARTMENT PERSONNEL: Maintenance (1.3) and Supervision (1). GOALS OF THIS DEPARTMENT: What are the departmental goals that support the purpose? 1. Provide basic building and janitorial services for the downtown city offices. 2. Provide specialized services in the areas of FIVAC, plumbing, electrical, and mechanical systems. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: In addition to maintaining the physical structures of the municipality, budget expenditures will also provide for the replacement of the failing roof on the Parks and Recreation building. CITY FACILITIES MAINTENANCE FUND: 1 o0o a i za i 1 z3o EXPENDITURE DETAIL Personal Services: FTE'S 110 Salaries 121 Overtime 153 Health Insurance 155 Retirement Subtotal Maintenance & Operations: 218 Furnace (not covered by grant) 220 Security Cameras -City Hall 220 Security Improvements 224 Janitorial Supplies 241 Tools (mops, brooms, shovels)& Supplies 341 Electricity 344 Natural Gas 345 Telephone 354 Contract Services 355 HVAC Maintenance Contract 361 Elevator Maintenance/fire alarm maint. 362 Equipment Maintenance 366 Building Maintenance 545 County Landfill & recyling 825 Transfer out to 2958IFENIA golf grt 920 Public Safety Building painting Subtotal Debt Service: 610 Debt. RetirementJHVAC - 8th of 10 years 620 Interest Subtotal Total ACTUAL FY11/12 BUDGET FY12/13 ACTUAL FY12/13 BUDGET FY13/14 1.4 1.4 1.4 1.4 $61,955 $58,428 $59,329 $%.402 $100 $250 $49 $250 $12,924 $14,130 $15,508 $15,123 $3,924 $3,612 $35744 $3,792 $78,904 $76,421 $78,630 $79,567 $7,500 $0 $0 $0 $7,955 $0 $0 $0 $5,000 $3,179 $800 $5,662 $5,200 $31,303 $5,200 $15163 $11,450 $11,349 $1,450 $4400 $45,000 $44,863 $45,000 $27,799 $40,000 $24,828 $37,000 $94 $250 $78 $250 $71)169 $23,000 $21,347 $84)500 $0 $0 $0 $17,300 $1,034 $4,500 $1,063 $44)500 $5,268 $5,000 $4,670 $3,500 $28,993 $17,300 $17,488 $35,500 $3,053 $3,400 $3,091 $3,900 $211,068 $0 $14,114 $0 $0 $16,000 $15,3 71 $0 $1617-43 8 $166,100 $1541IP744 $162,900 $15,984 $16,420 $16,418 $16,865 $1,042 $467 $467 $313 $175026 $161,887 $161,885 $17,178 $257,368 $259,408 $250,259 $259,645 10 POLICE DEPARTMENT ACCOUNT# 1000-413 PURPOSE OF THIS DEPARTMENT: why does this department exist? The Kalispell Police Department's primary mission is to ensure the highest level of public safety while protecting the rights and dignity of those we serve. DEPARTMENT PERSONNEL: 35 Sworn officers including one Chief of Police, three Captains, eight sergeants, three detectives, two School Resource officers, 16 patrol officers. our non -sworn staff includes an animal warden and a parking enforcement officer, three records/crime analysts, one evidence custodian, one records management specialist and two administrative assistants. GOALS OF THIS DEPARTMENT: what are the departmental goals that support the purpose? The police department strives to inspire a sense of safety in the community through specialized police services including patrol, investigations, school resource officers, special response, and additional programs that support these activities and the overall purpose. IN'T'ENDED OUTCOMES FROM BUDGET EXPENDITURES: The police department will have its first full year of training with the grant funded training simulator which is intended to provide real -life scenarios to improve response to field experiences. The department will also be upgrading its fleet with vehicles that are more reliable and conducive to the environment our officers experience on a daily basis. POLICE DEPARTMENT FUND: GENERAL 1000-413-420140 EXPENDITURE DETAIL POLICE - ADMINISTRATION Personal Services: FTE's ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 29 29 29 29 110 Salaries and payroll costs $1,760,132 $1,815,535 $1,820,729 $1,876,522 112 Severance -retirement $43,359 $32,000 $711)906 $107000 114 Comp time Buyout $6,604 $15,000 $40,696 $5,000 121 Overtime (REG & AET OT) $71,655 $70,000 $76,183 $70,000 123 Special Assignment Overtime $3,022 $25,000 $2,320 $25,000 153 Health Insurance $331,764 $370,563 $376,495 $35%333 155 Retirement $229,698 $235,584 $232,892 $242,412 Subtotal $2,446,232 $2,563,682 $2,621,221 $21.7588,667 Maintenance & Operations: 210 Office Supplies $3,589 $3,500 $2,674 $31.7500 215 Computer supplieslequipmentlmaint. $51)082 $5,500 $31589 $51)500 218 Equipment non -capital $10,483 $10,500 $6,236 $101500 220 Investigative Supplies $5,578 $400 $45260 $41000 221 Safety Equipment $5,109 $7,000 $7,245 $7,000 225 Major Case Unit supplies $497 $2,000 $1,924 $2,000 226 SRT Support/supplies $41)130 $4,000 $4,128 $4,000 227 Ammo & Supplies $164,339 $17,000 $17,056 $17,0o0 228 Patrol Car Supplies $121)066 $13,000 $14,067 $13,000 229 Other Supplies $21)866 $3,500 $35362 $31.500 230 Crime Prevent. Supplies $1,284 $1,000 $1,351 $1,000 231 Gas $0 $0 $0 $95,000 234 Crisis Negotiations $1,156 $1,500 $1,419 $1,500 235 Bike Patrol $978 $11)000 $326 $1,000 237 Reserve Program Supplies $1,062 $1,000 $921 $1,000 320 Printing $5,047 $5,000 $3,116 $5,00o 345 Telephone & Communications $14,815 $155500 $13,995 $155500 354 Contract Services $4,680 $61>000 $4,152 $6,000 357 Forensic Analysis/Pathology $91>214 $8,000 $915125 $9,000 358 Shelter/Animal :Vet. Treatment $118 $43,000 $0 $31000 363 Office Equip Maintenance $311P143 $2,000 $1,470 $21>000 365 Mandatory maint. & licensing/software $5,471 $20,000 $22,823 $151)000 369 Radio Maintenance $4,030 $2,500 $35019 $21500 con't 11 POLICE DEPARTMENT FUND: GENERA. .L. . 10.... ................00-41. ......... .. ..... ..............3-420140 . .................. EXPENDITURE DETAIL - CONTINUED 373 Dues & Training 375 Regional Training & Testing (reimbursed) 380 Training Supplies 388 Medical Services` 392 Prisoners Room & Board/ medical treatment 521 Central Garage Transfer Subtotal Capital Outlay: 944 Police cars - 3 marked/] unmarked 944 Radio/light bars/equipment Subtotal RECORDS 420142 Personal Services: FTE's 110 Salaries (2 FTE + 2 1/2 positions = 3 FTE's) 121 Overtime 153 Health Insurance 155 Retirement Subtotal Subtotal Police & Administration DETECTIVES 420141 Personal Services: FTE's 110 Salaries 121 Overtime 153 Health Insurance 155 Retirement Subtotal RESOURCE OFFICERS 420144 Personal Services: FTE's 110 Salaries and payroll costs 153 Health Insurance 155 Retirement Subtotal ACTUAL FY11/12 BUDGET FY12/13 ACTUAL FY12/13 BUDGET FY13/14 $23,375 $27,250 $24,396 $27,250 $31)800 $5,000 $1,708 $5,000 $298 $2,000 $11;303 $2,000 $2,498 $3500 $2,855 $3500 $2,005 $1,500 $2,232 $1,500 $0 $0 $o $85,595 $148,710 $176,750 $158,752 $352,345 $70,000 $80,000 $80,000 $113,000 $4,913 $700 $7,000 $74,913 $87,000 $87,000 $113,000 3 3 3 3 $103,882 $104,142 $111598 $103,174 $351 $7,500 $917 $7,500 $13,340 $14,600 $15,752 $22,924 $5,980 $5,650 $6,408 $6,182 $123,553 $131,892 $134,675 $139,780 $297935409 $2,959,324 $3,0011648 $3,193,792 5 5 5 5 $330,242 $344,535 $303,144 $322,959 $17,087 $15,000 $19,492 $15,000 $55,422 $55,808 $53,038 $55,624 $441:390 $467495 $39,325 $43,389 $447,142 $4611838 $414,999 $436,972 2 2 2 2 $116,741 $124,909 $1145624 $117,368 $19,455 $22,855 $18,377 $20,181 $14,262 $16,375 $13,615 $15,782 $150,457 $164,139 $146,616 S 1535331 con't 12 POLICE DEPARTMENT FUND: GENERAL 1000-413-420140 EXPENDITURE DETAIL - CONTINUED ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 ANIMAL CONTROL 420145 Personal Services: FTE's 1 (8 months) 1 1 1 110 Salaries and payroll costs ($300 OT) $29,056 $4300 $46,426 $45,331 121 Overtime $0 $0 $86 $0 153 Health Insurance $4,947 $10,360 $11,181 $10,373 155 Retirement $1,811 $2,821 $2,916 $2,958 Subtotal $35,815 $56,861 $609609 $58,663 PARKING SERVICES (amended 111112) 420147 Personal Services: FTE's 2 (f months) 2 2 2 110 Salaries and payroll costs $35,082 $70,372 $73,069 $75,765 153 Health Insurance $10,832 $25,915 $28,986 $27,170 155 Retirement $2,257 $4,546 $4,709 $4,944 Subtotal $48,171 $100,833 $106,764 $107,879 Maintenance & Operations: 210 Supplies, office, computer, printing, misc. $2,792 $4,000 $3,129 $4,000 218 Equipment (non -capital) - meters (3rd & Main) $0 $0 $0 $8,000 312 postage $599 $1,000 $0 $1,000 354 Contract Services $1,814 $1,000 $1,862 $1,000 362 Lot maintenance, auto $912 $6,500 $7,554 $6,500 365 Snow removal $55842 $61.1000 $7,232 $65000 550 Lot lease payments $972 $1,350 $1,640 $1,350 Subtotal $12,931 $19,850 $21,417 $271850 Subtotal Parking Services $61J02 $1209683 $128,181 $1353729 Operating Transfers: 827 To Drug Fund 2916 $571)200 $55,000 $55,000 $55,000 828 Transfer to Cops Hiring Grant fund 2918 $201)000 $201,000 $20,000 $36,436 829 Transfer to Block Grant 2919 $11,549 $5,000 $5,000 $3,500 Subtotal Operating Transfers $88,749 $80,000 $80,000 $941,936 Total $3,5769674 $3,842,845 $35832,053 $45073,422 13 FIRE DEPARTMENT ACCOUNT # 1000-416 PURPOSE OF THIS DEPARTMENT: Why does this department exist? The Kalispell Fire Department exists to limit the threat and impact of uncontrolled residential, commercial and industrial fires through education, prevention, and response activities. DEPARTMENT PERSONNEL: Chief, Assistant Chief, and Clerk split (50%) with the Ambulance department. 3 Captains, 3 Lieutenants, 6 Engineers, and 9 Firefighters. GOALS OF THIS DEPARTMENT: What are the departmental goals that support the purpose? The Kalispell Fire Department trains and provides community education services to minimize the impact of emergency events within the community. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: Specific effort in FY2014 for the Kalispell Fire Department include the expansion of outreach efforts for training and education, the continuation of commercial inspections, and re -instituting certified training for infant and child car seat installations. FIRE DEPARTMENT FUND: 1000-416-420400;420470 EXPENDITURE DETAIL Personal Services: FTE'S 110 Salaries (25.5 fte) 110 Salaries -Prevention (.8 fte) 112 Severance - Retirement 114 Comp Time Buyout 115 Out of Rank Pay 121 Overtime 153 Health Insurance 155 Retirement Subtotal Maintenance & Operations: 210 Office Supplies, computer supplies 218 Equipment (Non Capital) 221 Safety Equipment, consumable tools, uniforms 224 Janitorial Supplies 231 Gas 241 Consumable Tools[Uniforms 320 Printing 322 Books/Fire Prevention week materials/codes 341 Electricity & gas -station 62 345 Telephone & Communications 354 Contract Services 362 Equipment Maintenance 366 Building Maintenance - station 62 369 Radio/pager- Equip.& Maintenance 373 Dues & Training, meetings 521 Central Garage Transfer 820 Transfer to Ambulance Fund Subtotal Debt Service: 610/620 Debt Retirement: Fire Engine & Ladder truck Total ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 23.3 $15359,722 $40,399 $7,173 $35495 $10,704 $321)238 $261,063 $186,422 27.3 $1,538,837 $38,890 $0 $55000 $111978 $38,150 $309,190 $209,982 27.3 $1,5115584 $41,383 $0 $34)702 $9,772 $43,628 $310,126 $205,018 23.3 $1466,213 $43,695 $0 $5,000 $111978 $40,000 $283,361 $1991441 $1,901,216 $2,152,027 $2325,213 $2,049,688 $21927 $21700 $2,532 $21)700 $7,539 $7,500 $5,756 $211500 $15,138 $1500 $15,144 $15,000 $11,485 $2,500 $2,505 $25500 $0 $0 $0 $16,500 $15,281 $15,000 $15,386 $1500 $156 $700 $259 $700 $862 $11)250 $11298 $15250 $0 $0 $0 $0 $5,694 $81.7500 $85622 $8,500 $7,960 $8,000 $8,776 $7,500 $61)480 $51)500 $71360 $52500 $9,002 $2,500 $5,110 $2,500 $101770 $61)500 $6,472 $6,000 $12,373 $101)000 $91524 $10,000 $0 $0 $0 $26,426 $0 $0 $0 $264,558 $95,667 $851650 $88,744 $4065134 $661841 $66,618 $6608 $67,362 $21063J25 $2,3049295 $21280,655 $295239184 14 PLANNING DEPARTMENT ACCOUNT # 1000-420 PURPOSE of THIS DEPARTMENT: why does this department exist? The purpose of the Planning Department is to develop and implement appropriate plans and policies that facilitate short and long term growth needs for the City of Kalispell. DEPARTMENT PERSONNEL: Planning Supervisor (.75), office Supervisor (5), GIS Coordinator, Senior Planner and a Planner II. GOALS of THIS DEPARTMENT: what are the departmental goals that support the purpose? The Planning Department has several primary documents that are reviewed and updated to guide development and zoning for the City of Kalispell. These documents typically get adopted through extensive public hearing processes. These include, but are not limited to the Kalispell. Growth Policy, the Zoning Code for the Citv of Kalispell, and the recently adopted Core Area Plan. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The upcoming year will provide for the opportunity to aid in the development of TIF policies in the Core Area which are designed to remove blight and foster development in the identified area. Additional work will be done on providing updates to the Kalispell Growth Policy in addition to the outreach within other areas under the municipal planning domain, such as architectural review, subdivision review and annexation, and infill opportunities. PLANNING & Zoning FUND: 1000-420-411020 EXPENDITURE DETAIL Personal Services: FTE's 110 Salaries and payroll costs 153 Health Insurance 155 Retirement Subtotal Maintenance & Operations: 210 Office Supplies/Equip/ Software 231 Gas 331 Publication & Filing Fees, Books, Printing 345 Telephone 354 Contract Services 373 Dues & Training 521 Central Garage Transfer Subtotal Total ACTUAL BUDGET ACTUAL BUDGET FY11/12 FY12/13 FY12/13 FY13/14 4.25 4.25 4.25 4.25 237,178 244,401 2355482 251,617 49,838 55,944 55,055 55,930 15,506 15,883 15,448 16,512 302,523 316,228 305,985 324,059 $4,062 $7,500 $709 $71500 $0 $0 $0 $400 $1,185 $2,700 $944 $2,700 $778 $900 $887 $900 $916 $1,600 $680 $1,600 $3,269 $31.7300 $25237 $3,300 $0 $0 $0 $1,194 $101.4210 $161.7000 $55457 $171594 $312,733 $332,228 $3111442 $341,653 15 COMMUNITY DEVELOPMENT ACCOUNT # 1000-480 PURPOSE OF THIS DEPARTMENT: Why does this department exist? Community Development works collaboratively with the community to improve the overall quality of life for residents and business. DEPARTMENT PERSONNEL: Community Development Project Manager and Community Development Administrator. Both of these positions are partially funded through the Westside TIF and Airport TIF. GOALS OF THIS DEPARTMENT: What are the departmental goals that support the purpose? 1. Support the economic and physical development of Kalispell 2. Provide quality working, living and recreational environments 3. Promote diverse and affordable housing 4. Support education and employment opportunities 5. Act as liaison to business, tourism, education, community and economic development groups INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The fy2014 budget is focused on meeting the Community Development Department's commitment to the community in the areas of economic development loans, Tax Increment Financing District management, Core Area redevelopment, collaboration with community groups, sustaining affordable housing efforts, Brownfields Program inlDlementation. and neighborhood suDDort. Community Development FUND: 1000-480 EXPENDITURE DETAIL Personal Services: 110 Salaries & Wages 153 Health Insurance 155 Retirement Subtotal Materials and Services: 210 Office Supplies 211 Grant Administration Expenses/project exp 312 Postage & Printing 334 Montana West Membership 345 Telephone, Communications 354 Contract Services 373 Dues & Training 379 Meetings Subtotal Total FTE`s special rev. fund special rev. fund special rev. fund ACTUAL BUDGET ACTUAL BUDGET FY 11 /12 FY 12/13 FY 12/13 FY 13/14 1 $56,869 $8,308 $3,701 $0 $0 $0 $681)878 $2,000 $2,000 $2,200 $500 $500 $2,000 $6,000 $500 $0 $0 $0 $151700 $. .0 $0 $0 $84,578 ... . ....... . . 16 ON BEHALF PAYMENTS FUND: 1001 GENERAL-.400-420140....420400 REVENUE PROJECTION/EXPENDITURE SUMMARY Be,ginning Cash CASH: Operating Revenue 336020 INTERGOVERNMENTAL Total Available Expenditure RETIREMENT 155 Police 155 Fire & Ambulance Ending Cash Cash Carry Over ACTUAL BUDGET ACTUAL BUDGET FI'11/12 FY12/13 FY12/13 L FY13/14 $0 $0 $0 $0 $1,162,071 $1,200,000 $1,191,628 $1,250,000 $1,162,071 $598,901 $563,170 $1,200,000 $600,000 $600,000 $1,191,628 $594,027 $597,601 $1,250,000 $650,000 $600,000 $1,162,071 $1,200,000 $1,191,628 $1,250,000 $0 $0 $0 $0 PROGRAM DESCRIPTION On --behalf payments are payments made by the State of Montana into the State Retirement Fund on behalf of Police and Firemen. No funds come through the City's bank, nor do we write any checks. Recognition of the benefit is a requirement of GASB 24 (Governmental Accounting Standards Board). The State pays 32.61 % (of payroll) for fire and 29.37% for police. 17