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7. Supplemental InformationSUPPLEMENTAL INFORMATION COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Westside TIF — Accounts for monies received and expended for approved projects in this TIF district. Parks in Lieu — Accounts for monies received by developer's for the purpose of making improvements in specific City parks. Parks — Accounts for the monies received and expended in the operations of the City's Parks Department. Ambulance — Accounts for the monies received and expended in the operations of the City's Ambulance Department. Old School TIF's — Accounts for monies received and expended for approved projects in these TIF districts. Health Levy — Accounts for revenue from the permissive mill levy which provides funding for the fiscal year 2003 health insurance premium rate increase. Building Department — Accounts for all activity of enforcing the building regulations adopted by the City. Impact Fees — Accounts for street and public safety impact fees received and allowed and approved expenditures of each. Light Maintenance — Accounts for special assessment revenues levied, received, and expended for street lighting. Gas Tax — Accounts for revenues from State gasoline taxes apportioned from the State of Montana Department of Highways. Street Maintenance — Accounts for special assessment revenues levied, received, and expended to keep streets clean, safe, and driveable. Fores — Accounts for special assessment revenues levied, received, and expended to care for almost 7000 trees. MACI Grant — Accounts for grant monies received and City matching monies used to purchase equipment (street sweeper) through the Montana Air & Congestion Initiative. Community Development Operations — Accounts for monies received and expended in planning and implementing economic and community development programs. Rural Development Loan Revolving (2) — Accounts for monies received, grant and other, and expended in the process of providing gap financing for business retention, expansion, or start-up. Law Enforcement Grants (COPS, Drug Enforcement, CHRP) — Accounts for multiple grants received by the Police Department and all related revenues and expenditures. Court Grants(2) — Accounts for grant monies received by the Municipal Court and all related revenues and expenditures. Cultural Arts Grants — Accounts for grant monies received from the Montana Arts Council for three local nonprofit organizations. The City is the sponsor for these organizations. Preserve America Grant - Accounts for grant monies received for and expenditures related to efforts to promote the City's historic downtown as a destination. CDBG — ED FVCC Grant — Accounts for pass-thru grant monies received for and expenditures related to expanding the welding/metals fabrication program at Flathead Valley Community College. EPA Brownfields Grants (3) - Accounts for grant monies received for and expenditures related to environmental assessments. Fire Grants - Accounts for multiple grants received by the Fire Department and all related revenues and expenditures. FEMA Grant (Golf Course) — Accounts for the grant monies received for and expenditures related to remedy erosion problems at the Buffalo Hills Golf Course. CTEP - Accounts for grant monies received by the Parks Department and all related revenues and expenditures for the expansion of the urban trail system. NSP Grant - Accounts for pass-thru monies received and expended in implementing an economic and community development program related to purchasing foreclosed homes for resale. Safer Grant - Accounts for grant monies received for and expenditures related to three City Firefighters. DEBT SERVICE FUNDS G.O. Bonds — Accounts for the debt service payments associated with the Woodland Water Park and the Fire Station 952 general obligation bonds. City Hall Debt Service — Accounts for the debt service payments associated with the new City Hall at 201 1"Avenue East. Airport TIF Debt Service - Accounts for the debt service payments associated with the Airport Tax Increment District. Westside TIF Debt Service - Accounts for the debt service payments associated with the Westside Tax Increment District. Debt Service Revolving — Accounts for monies associated with the closing out of debt service funds and covering other debt service fund payment shortages. S & C's - Accounts for the debt service payments associated with Sidewalk & Curb bonds. SID 343 - Accounts for the debt service payments associated with the Special Improvement District 9343 bonds. CAPITAL PROJECT FUNDS Fire Station Construction Grant — Accounts for grant monies received for and expenditures related to the remodel of Fire Station #51. Westside TIF Capital Project — Accounts for monies received for and expenditures related to approved projects of the Westside TIF district. S & C Construction Accounts for the monies received for and expenditures related to sidewalk and curb construction. FAA Planning - Accounts for grant monies received for and expenditures related to an updated City Airport master plan. "Willows" Storm Project - Accounts for monies received for and expenditures related to the "Willows" storm sewer improvements project. City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 OLD SCHOOL OLD SCHOOL Westside TIF Parks in Lieu Parks Ambulance TIF (TECH) TIF (IND) ASSETS Cash and investments 2,647,543 35,978 442,704 327 576 Taxes and assessments receivable, net 7,321 - 50,167 - 57,777 8,792 Accounts receivable - net - - 4,668 192,694 - - Notes and loans receivable - - Contracts receivable Due from other funds - - - - - Due from other governments 81,953 86,609 42,099 4,166 5,634 Prepaids - 11,938 6,107 - - Other debits - - Restricted assets: Restricted cash and investments - - - - - - Total assets 2,736,817 35,978 596,086 240,900 62,270 15,002 LIABILITIES AND FUND BALANCE Liabilities: Accounts payable - - 32,778 6,397 - - Retainage - - - - - - Accrued payroll 868 47,310 19,587 Due to other funds - - - 15,119 - - Deferred revenue -accounts recievable - - - 189,349 - - Deferred revenue -loans recievable - - - - - Deferred revenue 7,321 50,167 57,777 8,792 Other credits - - - - - Total liabilities 8,189 130,255 230,452 57,777 8,792 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid 11,938 6,107 Restricted General Government - - - - - - Public Safety 4,341 Public Works - - - Culture and Recreation - 35,978 453,893 - - Community Development 2,728,628 - - 4,493 6,210 Debt Service - - - - - - Unrestricted fund balance: Unassigned - - - - - - Total fund balance 2,728,628 35,978 465,831 10,448 4,493 6,210 Total liabilities and fund balance 2,736,817 35,978 596,086 240,900 62,270 15,002 See accompanying notes to the financial statements W City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 Building Street Health Levy Department Impact Fees Light Maintenance Gas Tax Maintenance ASSETS Cash and investments 3.740 360.594 4,720 150,085 427,566 1,132,493 Taxes and assessments receivable, net 72,873 - - 20,322 - 90,099 Accounts receivable - net - - - Notes and loans receivable Contracts receivable Due from other funds - - - Due from other governments 65,865 - 18,954 161,553 Prepaids - 3,324 - - 11,556 Other debits - 655 - Restricted assets: Restricted cash and investments - - 339,475 - - - Total assets 142,478 363,918 344,850 189,361 427,566 1,395,701 LIABILITIES AND FUND BALANCE Liabilities: Accounts payable - 4,756 - 14,857 4,971 9,149 Retainage - - - - - 9,665 Accrued payroll - 4,718 867 14,732 Due to other funds 42,739 - - - - - Deferred revenue -accounts recievable - Deferred revenue -loans recievable - - - Deferred revenue 72,873 - 20,322 90,098 Other credits - - 655 - - - Total liabilities 115,612 9,474 655 36,046 4,971 123,644 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid - 3,324 11,556 Restricted General Government 26,866 - - - - - Public Safety - 351,120 344,195 - - - Public Works - - 153,315 422,595 1,260,501 Culture and Recreation - - - Community Development - - - - - - Debt Service - - - - - - Unrestricted fund balance: Unassigned - - - - - - Total fund balance 26,866 354,444 344,195 153,315 422,595 1,272,057 Total liabilities and fund balance 142,478 363,918 344,850 189.361 427,566 1,395,701 See accompanying notes to the financial statements REI City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 ASSETS Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaids Other debits Restricted assets: Restricted cash and investments Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue -accounts recievable Deferred revenue -loans recievable Deferred revenue Other credits Total liabilities Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid Restricted General Government Public Safety Public Works Culture and Recreation Community Development Debt Service Unrestricted fund balance: Unassigned Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements Community Dev. Rural Development Drug Enforcement Forestry MACI Grant Operations Loan Revolving Grant COPS GRANT 66,046 83,736 231,075 232.935 9,748 12,364 - - - - 52,699 521,426 18,863 19,135 4,303 535,000 91,030 - - - - - 188,303 83,736 302,909 754,361 14,051 535,000 34 130,870 3,339 1,353 1,624 - - - - 404,130 - 52,699 521,426 12,364 - - 15,703 54,086 521,426 1,624 535,000 - 12,427 - 83,736 - 172,600 - - - - 248,823 232,935 172,600 83,736 248,823 232,935 12,427 188,303 83,736 302,909 754,361 14,051 535,000 81 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 Law Enforcement Preserve DUI Court Brownfields Fire Grants / CDIiP GRANT Grants America Grant Grant Grant (3) Donations ASSETS Cash and investments 44,495 - - - - - Taxes and assessments receivable, net - Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds - - - - Due from other governments 12,271 6,306 10,660 55,659 86,097 Prepaids - - - - - - Other debits 437 25 Restricted assets: Restricted cash and investments - - - - - - Total assets 44,495 12,708 6,306 10,685 55,659 86,097 LIABILITIES AND FUND BALANCE Liabilities: Accounts payable - - - 4,615 50,852 4,629 Retainage - - - - - - Accrued payroll 1,475 331 - - - 1,124 Due to other funds - 9,635 6,306 1,025 4,807 29,906 Deferred revenue -accounts recievable - - - - - Deferred revenue -loans recievable Deferred revenue Other credits - - - - - - Total liabilities 1,475 9,966 6,306 5,640 55,659 35,659 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid - - - - - - Restricted General Government - 5,045 - - Public Safety 43,020 2,742 - 50,438 Public Works - - - Culture and Recreation Community Development - - - - - - Debt Service - - - - - - Unrestricted fund balance: Unassigned - - - - - - Total fund balance 43,020 2,742 - 5,045 - 50,438 Total liabilities and fund balance 44,495 12,708 6.306 10,685 55,659 86,097 See accompanying notes to the financial statements 82 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 ASSETS Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaids Other debits Restricted assets: Restricted cash and investments Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue -accounts recievable Deferred revenue -loans recievable Deferred revenue Other credits Total liabilities Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid Restricted General Government Public Safety Public Works Culture and Recreation Community Development Debt Service Unrestricted fund balance: Unassigned Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements FEMA GRANT (GOLF Total Special City Hall Debt Airport TIF Debt COURSE) NSP Grant (2) Revenue Funds G.O. Bonds Service Service 5,874,361 - 322 - 319,715 53,676 - 59,740 197,362 - - 574,125 190,082 7,783 1,412,992 44,504 67,168 - - 32,925 - - 1,117 - - - 430,505 - - 184,875 190,082 7,783 8,843,102 98,180 322 311,783 7,783 271,691 - 9,665 - 97,328 - - 190,082 703,749 7,894 64,014 - 189,349 - - 574,125 - - 319,714 53,676 59,740 655 - - 190,082 7,783 2,166,276 61,570 123,754 32,925 31,911 808,283 1,920,147 662,471 3,221,089 - - - - 36,610 322 188,029 - 6,676,826 36,610 322 188,029 190082 7,783 8,843,102 98.180 322 311,783 83 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 ASSETS Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaids Other debits Restricted assets: Restricted cash and investments Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue -accounts recievable Deferred revenue -loans recievable Deferred revenue Other credits Total liabilities Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid Restricted General Government Public Safety Public Works Culture and Recreation Community Development Debt Service Unrestricted fund balance: Unassigned Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements WESTSIDE TIF Total Debt DEBT SERVICE SID Revolving S & C's SID 343 Service Funds 848 42,008 487 - 43,665 - - 28,395 575,624 717,435 456 23,250 135,378 - 226,000 - 79,075 489,950 848 268,008 29,338 677,949 1,386,428 848 268,008 23,022 94,930 28,395 575,624 717,435 28,395 598,646 812,365 943 79,303 574,063 848 268,008 943 79,303 574,063 848 268,008 29,338 677,949 1,386,428 84 City of Kalispell, Montana Nonmajor Governmental Funds Combining Balance Sheet June 30, 2013 ASSETS Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans receivable Contracts receivable Due from other funds Due from other governments Prepaids Other debits Restricted assets: Restricted cash and investments Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Retainage Accrued payroll Due to other funds Deferred revenue -accounts recievable Deferred revenue -loans recievable Deferred revenue Other credits Total liabilities Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid Restricted General Government Public Safety Public Works Culture and Recreation Community Development Debt Service Unrestricted fund balance: Unassigned Total fund balance Total liabilities and fund balance See accompanying notes to the financial statements Total Nonmajor "WILLOWS" Total Capital Governmental PROJECT Project Funds Funds 66 66 $ 5,918,092 66 66 33,009 1,037,150 197,362 574,125 1,548,370 32,925 1,117 920,455 66 $ 10,229,596 66 271,757 - 9,665 - 97,328 33,009 831,688 - 189,349 574,125 1,037,149 33,075 33,075 $ 3,011,716 (33,009) (33,009) 32,925 31,911 808,283 1,887,138 662,471 3,221,089 574,063 (33,009) (33,009) $ 7,217,880 66 66 $ 10,229,596 85 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 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 OLDSCHOOL OLDSCHOOL Westside TIF Parks in Lieu Parks Ambulance TIF (TECH) TIF (IND) 354,361 - 882,311 - 50,599 18,760 95,142 - 5,000 98,067 724 - 58,613 9,147 493,576 569,835 - - - 1,100 5,728 1205 - - 18,159 269 1,623 143 118 50 526275 10,516 1,388,238 669250 51,441 18,810 - - - 703,142 - - - - 1,325,690 - - - 41,018 - - - 23,068 - - - 15,354 - - - 741 - 13,000 59,155 - - - 41,018 13,000 1,400,940 703,142 23,068 - 485,257 (2,484) (12,702) (33,892) 28,373 18,810 - - 45,000 - - - - - 68,000 - - - (32,000) (2,026) - - (25,000) (12,661) (32,000) (2,026) 113,000 - (25,000) (12,661) 453257 (4,510) 100298 (33,892) 3,373 6,149 2275,371 40,488 365,533 44,340 1,120 61 2,275,371 40,488 365,533 44,340 1,120 61 2,728,628 35,978 465,831 10,448 4,493 6210 86 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 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 Huilding Light Street HEALTH LEVY Department Impact Fees Maintenance Gas Tax Maintenance 712,684 - - 238,122 - - - 267,333 - - - - 7,812 - - - 360,650 - - 60,946 95,778 - - 1,773,524 - - - 5,888 - 11,194 - 2,339 2,189 1,028 3250 6,862 720,496 330,618 97,967 245,038 363,900 1,791,580 - 307,808 3,000 - - - - - - 252,077 320,739 1,578,780 - - 28250 - - 22,476 - - 7,162 - - 1,706 - 14,466 - 147 84,917 174,698 - 322274 38,412 252224 405,656 1,777,660 720,496 8,344 59,555 (7,186) (41,756) 13,920 - - - - - 174,698 (728,239) - - - - (75,000) (728,239) - - - - 99,698 (7,743) 8,344 59,555 (7,186) (41,756) 113,618 34,609 346,100 284,640 160,501 464,351 1,158,439 34,609 346,100 284,640 160,501 464,351 1,158,439 26.866 354,444 344,195 153,315 422,595 1,272,057 87 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 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 Community Dev. RD REVOLVING Drug Enforcement Forestry MACI Grant Operations LOAN (2) Grant COPS GRANT 750 174,350 - - 29,557 750,000 209246 - 23,882 81,980 - - 6,311 - 666 - - - 1,048 - 1,893 1,541 - - 217,355 174,350 26,441 83,521 29,557 750,000 - - - - 82,510 - 193,483 - - - - - - - 75,058 35,720 - - 4,163 - - 25,385 - - 201 - - 6,714 - - 20,000 205,614 - - - 750,000 217,847 205,614 75,058 67,819 82,510 750,000 (492) (31,264) (48,617) 15,702 (52,953) - 20,000 - - - - - 75,000 - - 55,000 20,000 75,000 - - 55,000 - 19,508 43,736 (48,617) 15,702 2,047 - 153,092 40,000 297,440 217233 10,380 - 153,092 40,000 297,440 217,233 10,380 - 172,600 83,736 248,823 232,935 12,427 - 88 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 Law Enforcement DRUG COURT Cultural Arts Preserve CDBG-ED REVENUES CHRP Grant Grants GRANT Grants America Grant FVCC Taxes and assessments - - - - - - Licenses and permits - - - - - - Intergovermnental 52,470 42,089 14,440 11,518 9,696 66,119 Charges for services - 15,447 - - - - Fines and forfeitures - - - - - - Miscellaneous - 2,394 - - - - Investment earnings - - - - - - Total revenues 52,470 59,930 14,440 11,518 9,696 66,119 EXPENDITURES General government - - 16,091 11,518 - - Public safety 74,450 46,050 - - - - Public works - - - - - - Pwks and recreation - - - - - - Community Development - - - - 9,696 66,119 Debt service - principal - - - - - - Debt service - interest - - - - - - Capital outlay - 16,438 - - - - Total expenditures 74,450 62,488 16,091 11,518 9,696 66,119 Excess (deficiency) of revenues over expenditures (21,980) (2,558) (1,651) - - - OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - Transfers in 20,000 5,000 - - - - Transfers (out) - - - - - - Total other financing sources and uses 20,000 5,000 - - - Net change in fund balance (1,980) 2,442 (1,651) - - - Fund balances - beginning 45,000 300 1,651 - - - Restatements - - - - - - Fund balances - beginning restated 45,000 300 1,651 - - - Fund balances - ending 43,020 2,742 - - - - See accompanying notes to the financial statements 89 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 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 DUI Court Grant Brown£ields Grant (3) Fire Grants / FEMA GRANT Donations (GOLF COURSE) TRAILS GRANTS NSP GRANT (2) 87,406 148,305 130264 - 27,134 822217 10225 - - - - - - - 2,365 - - - - - 388 - - 97,631 148,305 133,017 - 27,134 822217 97,866 - - - - - - - 36,842 - - - - 148,305 - - - 822217 - - 86,097 - 31,339 - 97,866 148,305 122,939 - 31,339 822217 (235) - 10,078 - (4,205) - - - 14,114 2,026 - - - - 14,114 2,026 - (235) - 10,078 14,114 (2,179) - 5280 - 40,360 - 2,179 - - - - (14,114) - - 5280 - 40,360 (14,114) 2,179 - 5,045 - 50,438 - - - 90 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements Total Special City Hall Debt Airport TIF Debt WESTSIDE TIF Safer Grant Revenue Funds G.O. BONDS Service Service DEBT SERVICE - 2256,837 488,183 - 652291 - - 267,333 - - - - 127204 3,060,914 - 99,540 - - - 3,391,974 - - - - - 10225 - - - - - 36,851 - 57216 - - - 40,900 1288 - 2,479 - 127204 9,065,034 489,471 156,756 654,770 - - 125,475 - - - - 127,204 1,381,006 - - - - - 2,151,596 - - - - - 1,519,173 - - - - - 1221,201 - - - - - 95,628 445,000 110,754 130,000 12,000 - 16,524 62,174 45,998 51,000 20,041 127204 7,966,474 507,174 156,752 181,000 32,041 - 1,098,560 (17,703) 4 473,770 (32,041) - 239,698 - - - - - 239,140 - - - 32,889 - (874,926) - - (540,000) - - (396,088) - - (540,000) 32,889 - 702,472 (17,703) 4 (66,230) 848 - 5,988,468 54,313 318 254259 - - (14,114) - - - - - 5,974,354 54,313 318 254259 - - 6,676,826 36,610 322 188,029 848 91 City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 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 STATION #61 WESTSIDE TIF SID Revolving S & C's SID343 Funds CONSTRUCTION CONSTRUCTION 1,329 14,711 108,666 1265,180 - - - - - 99,540 7,123 - - - - 57216 - - 2,012 - - 5,779 - - 3,341 14,711 108,666 1,427,715 7,123 - - - - - - 209,435 - 11,662 155,000 864,416 - - - 1,728 32,660 213,601 - - - - - - 7,123 109,568 - 13,390 187,660 1,078,017 7,123 319,003 3,341 1,321 (78,994) 349,698 - (319,003) 2285 - - 35,174 - - - (2,285) - (542,285) - (889) 2285 (2,285) - (507,111) - (889) 5,626 (964) (78,994) (157,413) - (319,892) 262,382 1,907 158297 731,476 - 319,892 262,382 1.907 158297 731,476 - 319,892 268,008 943 79,303 574,063 - - City of Kalispell, Montana Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2013 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 Parks and recreation 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 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 Nonmajor S & C FAA PLANNING "WILLOWS" Total Capital Governmental CONSTRUCTION GRANT PROJECT Project Funds Funds - - - - $ 3,522,017 - - - - 267,333 - 4,917 - 12,040 3,172,494 - - - - 3,391,974 - - - - 10225 - - - - 94,067 - - - - 46,679 - 4,917 - 12,040 $ 10,504,789 - - - - $ 125,475 - - - - 1,381,006 - - - 209,435 2,361,031 - - - - 1,519,173 - - - - 1221,201 - - - - 960,044 - - - - 230,125 3,982 5,175 33,009 158,857 1,614,728 3,982 5,175 33,009 368292 $ 9,412,783 (3,982) (258) (33,009) (356,252) $ 1,092,006 3,982 - - 3,982 $ 243,680 - - - - 274,314 - - - (889) (1,418,100) 3,982 - - 3,093 $ (900,106) - (258) (33,009) (353,159) $ 191,900 - 258 - 320,150 $ 7,040,094 - - - - (14,114) - 258 - 320,150 $ 7,025,980 - - (33.009) (33,009) $ 7,217,880 93 BUDGETARY COMPARISON SCHEDULE - OTHER MAJOR FUNDS RESOURCES (INFLOWS): Taxes and assessments Licenses and permits intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Amounts available for appropriation CHARGES TO APPROPRIATIONS (OUTFLOWS); General government Public safety Public works Community development Debt service - principal Debt service - interest Capital outlay ca Total charges to appropriations OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balance Fund balance - beginning of the year Fund balance - beginning of the year - restated Fund balance - end of the year City of Kalispell, Montana Budgetary Comparison Schedule Major Debt Service Fund For the Fiscal Year Ended .tune 30, 2013 SID 3" ACTUAL AMOUNTS VARIANCE BUDGETED AMOUNTS BASISI (BUDGETARY See Noh A WITH FINAL BUDGET ORIGINAL FINAL S 357,297 S 357,297 S 274,474 S (82,823) S 357,297 S S S (82,823) 274,474 357,257 s s $ s 225,000 225,000 225,000 151,735 151,735 151,733 2 S 376,735 S 376,735 S 376,733 S 2 37,661 37,661 37,661 S 37,661 S 37,661 S 37,661 S $ (64,598) $ 109,217 $ 109,217 $ 44,619 BUDGETARY COMPARISON SCHEDULE - NONMAJOR FUNDS 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 Parks and recreation Community Development Debt service - principal Debt service - interest Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTTER FINANCING SOURCES (USES) Issuance of debt Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Westside TIF Parks in Lieu Positive / Positive / (Ne¢ative) (NeEative) Budget Actual Variance BudEet Actual Variance 382,000 354,361 (27,639) 37,232 95,142 57,910 - - 50,000 58,613 8,613 5,000 9,147 4,147 - - - 1,100 1,100 20,000 18,159 (1,841) 500 269 (231) 489,232 526,275 37,043 5,500 10,516 5,016 656,247 41,018 615,229 - - - 10,000 13,000 (3,000) 656,247 41,018 615,229 10,000 13,000 (3,000) (167,015) 485,257 652,272 (4,500) (2,484) 2,016 (32,000) (32,000) (17,600) (2,026) 15,574 (32,000) (32,000) - (17,600) (2,026) 15,574 (199,015) 453,257 652,272 (22,100) (4,510) 17,590 2,275,371 40,488 2,275,371 40,488 95 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Parks Ambulance Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 890,620 882,311 (8,309) Licenses and permits - - - - Intergovernmental 5,000 5,000 - 85,000 98,067 13,067 Charges for services 403,380 493,576 90,196 605,000 569,835 (35,165) Fines and forfeitures - - - - Miscellaneous 1,800 5,728 3,928 - 1,205 1,205 Investment earnings - 1,623 1,623 1,000 143 (857) Total revenues 1,300,800 1,388,238 87,438 691,000 669,250 (21,750) EXPENDITURES General government - - - - - Public safety 710,905 703,142 7,763 Public works - - - Parks and recreation 1,365,664 1,325,690 39,974 Community Development - - - Debt service - principal 15,363 15,354 9 Debt service - interest 2,130 741 1,389 Capital outlay 59,500 59,155 345 - - - Total expenditures 1,442,657 1,400,940 41,717 710,905 703,142 7,763 Excess (deficiency) of revenues over expenditures (141,857) (12,702) 129,155 (19,905) (33,892) (13,987) OTTER FINANCING SOURCES (USES) Issuance of debt 45,000 45,000 - Transfers in 68,000 68,000 Transfers (out) - - Total other financing sources and uses 113,000 113,000 Net change in fund balance (28,857) 100,298 129,155 (19,905) (33,892) (13,987) Fund balances - beginning 365,533 44,340 Restatements - - Fund balances - beginning restated 365,533 44,340 Fund balances - ending 465,831 10,448 See accompanying notes to the financial statements M 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 Parks and recreation 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 Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 OLD SCHOOL TIF (TECH) OLD SCHOOL TIF (IND) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 53,298 50,599 (2,699) 12,600 18,760 6,160 724 724 118 118 50 50 53,298 51,441 (1,857) 23,928 23,068 860 23,928 23,068 860 29,370 28,373 (2,717) 12,600 18,810 6,210 12.600 18,810 6.210 (25,000) (25,000) (12,661) (12,661) (25,000) (25,000) (12,661) (12,661) - 4,370 3,373 (2,717) (61) 6,149 6,210 1,120 61 1,120 61 97 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Budget REVENUES Taxes and assessments 724,815 Licenses and permits - Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings Health Levy Building Department Positive / Positive / (Negative) (Negative) Actual Variance Budget Actual Variance 712,684 (12,131) - - - - 237,200 267,333 30,133 7,812 7,812 - - - - - 60,000 60,946 946 1,000 2,339 1,339 Total revenues 724,815 720,496 (4,319) 298,200 330,618 32,418 EXPENDITURES General government - - - - - Public safety 323,676 307,808 15,868 Public works - - - Parks and recreation Community Development Debt service - principal Debt service - interest - - - Capital outlay 20,000 14,466 5,534 Total expenditures 343,676 322,274 21,402 Excess (deficiency) ofrevenues over expenditures 724,815 720.496 (4,319) (45,476) 8,344 53,820 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in Transfers (out) (728,239) (728,239) Total other financing sources and uses (728,239) (728,239) - - Net change in fund balance (3,424) (7,743) (4,319) (45,476) 8,344 53,820 Fund balances - beginning 34,609 346,100 Restatements - - Fund balances - beginning restated 34,609 346,100 Fund balances - ending 26,866 354,444 See accompanying notes to the financial statements •m City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Impact Fees Light Maintenance Positive / Positive / (Ne¢ative) (Ne¢ative) BudEet Actual Variance Budget Actual Variance REVENUES Taxes and assessments 237,500 238,122 622 Licenses and permits - - - Intergovernmental - - - Charges for services 67,200 95,778 28,578 Fines and forfeitures - - - - - Miscellaneous - - - - 5,888 5,888 Investment earnings 1,875 2,189 314 1,200 1,028 (172) Total revenues 69,075 97,967 28,892 238,700 245,038 6,338 EXPENDITURES General government - - - - - - Public safety 44,000 3,000 41,000 - - - Public works - - - 259,818 252,077 7,741 Parks and recreation - - - Community Development - - - - Debt service - principal 28,250 28,250 - 12,000 12,000 Debt service - interest 7,080 7,162 (82) 718 718 Capital outlay 200,000 - 200,000 115,000 147 114,853 Total expenditures 279,330 38,412 240,918 387,536 252,224 135,312 Excess (deficiency) of revenues over expenditures (210,255) 59,555 269,810 (148,836) (7,186) 141,650 OTHER FINANCING SOURCES (USES) Issuance of debt - - 115,000 (115,000) Transfers in - Transfers (out) - Total other financing sources and uses - - 115,000 (115,000) Net change in fund balance (210,255) 59,555 269,810 (33,836) (7,186) 26,650 Fund balances - beginning 284,640 160,501 Restatements - - Fund balances - beginning restated 284,640 160,501 Fund balances - ending 344,195 153,315 See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Gas Tax Positive / (Negative) Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental 366,904 360,650 (6,254) Charges for services - - Fines and forfeitures Miscellaneous - - - Investment earnings 4,000 3,250 (750) Total revenues 370,904 363,900 (7,004) EXPENDITURES General government - - Public safety Street Maintenance Positive / (Negative) Budget Actual Variance 1,737,700 1,773,524 35,824 12,000 11,194 (806) 9,000 6,862 (2,138) 1,758,700 1,791,580 32,880 Public works 651,355 320,739 330,616 2,134,192 1,578,780 555,412 Parks and recreation - - - - - - Community Development - - - Debt service - principal 41,975 22,476 19,499 Debt service - interest - - 4,144 1,706 2,438 Capital outlay 81,500 84,917 (3,417) 195,000 174,698 20,302 Total expenditures 732,855 405,656 327,199 2,375,311 1,777,660 597,651 Excess (deficiency) ofrevenues over expenditures (361,951) (41,756) 320,195 (616,611) 13,920 630,531 OTTER FINANCING SOURCES (USES) Issuance of debt - 195,000 174,698 (20,302) Transfers in - - Transfers (out) (75,000) (75,000) Total other financing sources and uses - 120,000 99,698 (20,302) Net change in fund balance (361,951) (41,756) 320,195 (496,611) 113,618 610,229 Fund balances - beginning 464,351 1,158,439 Restatements - - Fund balances - beginning restated 464,351 1,158,439 Fund balances - ending 422,595 1,272,057 See accompanying notes to the financial statements 100 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Forestry MACI Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 750 750 - 459,373 174,350 (285,023) Charges for services 206,200 209,246 3,046 - - Fines and forfeitures - - Miscellaneous 750 6,311 5,561 Investment earnings 1,200 1,048 (152) - - Total revenues 208,900 217,355 8,455 459,373 174,350 (285,023) EXPENDITURES General government - - - - - Public safety Public works - - - Parks and recreation 326,279 193,483 132,796 Community Development - - - Debt service - principal 4,450 4,163 287 Debt service - interest 200 201 (1) - - - Capital outlay 20,000 20,000 - 574,373 205,614 368,759 Total expenditures 350,929 217,847 133,082 574,373 205,614 368,759 Excess (deficiency) of revenues over expenditures (142,029) (492) 141,537 (115,000) (31,264) 83,736 OTHER FINANCING SOURCES (USES) Issuance of debt 20,000 20,000 - - - - Transfers in - - 75,000 75,000 Transfers (out) - - - - Total other financing sources and uses 20,000 20,000 - 75,000 75,000 - Netchangein fund balance (122,029) 19,508 141,537 (40,000) 43,736 83,736 Fund balances - beginning 153,092 40,000 Restatements - - Fund balances - beginning restated 153,092 40,000 Fund balances - ending 172,600 83,736 See accompanying notes to the financial statements 101 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Community Dev. Operations RD REVOLVING LOAN (2) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental 865 - (865) - - Charges for services 19,819 23,882 4,063 80,275 81,980 1,705 Fines and forfeitures - - - - - Miscellaneous - 666 666 - - - Investment earnings 3,000 1,893 (1,107) 1,050 1,541 491 Total revenues 23,684 26,441 2,757 81,325 83,521 2,196 EXPENDITURES General government - - - - - - Public safety Public works Parks and recreation - - - - - - Community Development 175,703 75,058 100,645 175,000 35,720 139,280 Debt service - principal - - - 26,050 25,385 665 Debt service - interest 6,800 6,714 86 Capital outlay - - - - - Total expenditures 175,703 75,058 100,645 207,850 67,819 140,031 Excess (deficiency) of revenues over expenditures (152,019) (48,617) 103,402 (126,525) 15,702 142,227 OTTER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in Transfers (out) Total other financing sources and uses - - - Net change in fund balance (152,019) (48,617) 103,402 (126,525) 15,702 142,227 Fund balances - beginning 297,440 217,233 Restatements - - Fund balances - beginning restated 297,440 217,233 Fund balances - ending 248,823 232,935 See accompanying notes to the financial statements 102 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Drug Enforcement Grant COPS GRANT Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - - Intergovernmental 29,260 29,557 297 750,000 750,000 Charges for services - - - - - Fines and forfeitures Miscellaneous Investment earnings - - - - - Total revenues 29,260 29,557 297 750,000 750,000 EXPENDITURES General government - - - - - Public safety 84,353 82,510 1,843 Public works - - - Parks and recreation Community Development Debt service - principal Debt service - interest - - Capital outlay - - - 750,000 750,000 Total expenditures 84,353 82,510 1,843 750,000 750,000 Excess (deficiency) of revenues over expenditures (55,093) (52,953) 2,140 - - OTTER FINANCING SOURCES (USES) Issuance of debt - - - Transfers in 55,000 55,000 Transfers (out) - - Total other financing sources and uses 55,000 55,000 Net change in fund balance (93) 2,047 2,140 Fund balances - beginning 10,380 Restatements - Fund balances - beginning restated 10,380 Fund balances - ending 12,427 See accompanying notes to the financial statements 103 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 CIIRP Grant Law Enforcement Grants Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 52,470 52,470 79,360 42,089 (37,271) Charges for services - - 20,000 15,447 (4,553) Fines and forfeitures - - Miscellaneous 2,500 2,394 (106) Investment earnings - - - - - Total revenues 52,470 52,470 101,860 59,930 (41,930) EXPENDITURES General government - - - - - - Public safety 75,749 74,450 1,299 90,500 46,050 44,450 Public works - - - - - - Parks and recreation Community Development Debt service - principal Debt service - interest - - - Capital outlay - - - 16,360 16,438 (78) Total expenditures 75,749 74,450 1,299 106,860 62,488 44,372 Excess (deficiency) of revenues over expenditures (23,279) (21,980) 1,299 (5,000) (2,558) 2,442 OTTER FINANCING SOURCES (USES) Issuance of debt - - - - - - Transfers in 20,000 20,000 5,000 5,000 Transfers (out) - - - - Total other financing sources and uses 20,000 20,000 - 5,000 5,000 - Net change in fund balance (3,279) (1,980) 1,299 - 2,442 2,442 Fund balances - beginning 45,000 300 Restatements - - Fund balances - beginning restated 45,000 300 Fund balances - ending 43,020 2,742 See accompanying notes to the financial statements 104 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Court Grant Cultural Arts Grants Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 210,016 14,440 (195,576) 13,500 11,518 (1,982) Charges for services - - - - Fines and forfeitures Miscellaneous Investment earnings - - - - Total revenues 210,016 14,440 (195,576) 13,500 11,518 (1,982) EXPENDITURES General government 211,667 16,091 195,576 13,500 11,518 1,982 Public safety - - - - - - Public works Parks and recreation Community Development Debt service - principal Debt service - interest Capital outlay - - - - - - Total expenditures 211,667 16,091 195,576 13,500 11,518 1,982 Excess (deficiency) of revenues over expenditures (1,651) (1,651) - - - - OTTER FINANCING SOURCES (USES) Issuance of debt Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance (1,651) (1,651) Fund balances - beginning 1,651 Restatements - Fund balances - beginning restated 1,651 Fund balances - ending - See accompanying notes to the financial statements 105 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Preserve America Grant CDBG - ED FVCC Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 29,514 9,696 (19,818) 66,119 66,119 Charges for services - - - - Fines and forfeitures Miscellaneous Investment earnings - - - - Total revenues 29,514 9,696 (19,818) 66,119 66,119 EXPENDITURES General government - - - - Public safety Public works Parks and recreation - - - - - Community Development 29,514 9,696 19,818 66,119 66,119 Debt service - principal - - - - - Debt service - interest Capital outlay - - - - - Total expenditures 29,514 9,696 19,818 66,119 66,119 Excess (deficiency) of revenues over expenditures - - - - - OTTER FINANCING SOURCES (USES) Issuance of debt Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements 106 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 DUI Court Grant Brownf►elds Grant (3) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 167,723 87,406 (80,317) 1,291,023 148,305 (1,142,718) Charges for services - - - - - Fines and forfeitures 10,225 10,225 Miscellaneous - - Investment earnings - - - Total revenues 167,723 97,631 (70,092) 1,291,023 148,305 (1,142,718) EXPENDITURES General government 170,417 97,866 72,551 - - Public safety - - - Public works Parks and recreation - - - Community Development 1,291,023 148,305 1,142,718 Debt service - principal - - - Debt service - interest Capital outlay - - - Total expenditures 170,417 97,866 72,551 1,291,023 148,305 1,142,718 Excess (deficiency) of revenues over expenditures (2,694) (235) 2,459 - - - OTTER FINANCING SOURCES (USES) Issuance of debt - - Transfers in Transfers (out) Total other financing sources and uses - - Net change in fund balance (2,694) (235) 2,459 Fund balances - beginning 5,280 Restatements - Fund balances - beginning restated 5,280 Fund balances - ending 5,045 See accompanying notes to the financial statements 107 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Fire Grants / Donations Positive / (Negative) Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental 199,167 130,264 (68,903) Charges for services - - Fines and forfeitures - - Miscellaneous 6,000 2,365 (3,635) Investment earnings 50 388 338 Total revenues 205,217 133,017 (72,200) EXPENDITURES General government - - - Public safety 245,577 36,842 208,735 Public works - - - Parks and recreation Community Development Debt service - principal Debt service - interest - Capital outlay - 86,097 (86,097) Total expenditures 245,577 122,939 122,638 Excess (deficiency) of revenues over expenditures (40,360) 10,078 50,438 OTTER FINANCING SOURCES (USES) Issuance of debt - - Transfers in Transfers (out) FEMA Grant - Golf Course Positive / (Negative) Budget Actual Variance 14,114 14,114 Total other financing sources and uses - - 14,114 14,114 Net change in fund balance (40,360) 10,078 50,438 14,114 14,114 Fund balances - beginning 40,360 - Restatements - (14,114) Fund balances - beginning restated 40,360 (14,114) Fund balances - ending 50,438 See accompanying notes to the financial statements 108 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 TRAILS GRANTS NSP GRANT (2) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 127,000 27,134 (99,866) 1,590,351 822,217 (768,134) Charges for services - - - - Fines and forfeitures Miscellaneous Investment earnings - - - - Total revenues 127.000 27,134 (99,866) 1,590,351 822,217 (768,134) EXPENDITURES General government - - - - Public safety Public works Parks and recreation - - - Community Development 1,590,351 822,217 768,134 Debt service - principal - - - Debt service - interest Capital outlay 146,780 31,339 115,441 - - - Total expenditures 146,780 31,339 115,441 1,590,351 822,217 768,134 Excess (deficiency) of revenues over expenditures (19,780) (4,205) 15,575 - - - OTTER FINANCING SOURCES (USES) Issuance of debt - - - Transfers in 17,600 2,026 (15,574) Transfers (out) - - Total other financing sources and uses 17,600 2,026 (15,574) Net change in fund balance (2,180) (2,179) 1 Fund balances - beginning 2,179 Restatements - Fund balances - beginning restated 2,179 Fund balances - ending - See accompanying notes to the financial statements 109 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 Parks and recreation Community Development Debt service - principal Debt service - interest Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTTER FINANCING SOURCES (USES) Issuance of debt Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Safer Grant Budget Actual 127,204 127,204 127,204 127,204 Positive / (Negative) Variance Total Special Revenue Funds Positive / (Negative) Budget Actual Variance 2,300,833 2,256,837 (43,996) 237,200 267,333 30,133 5,687,831 3,060,914 (2,626,917) 3,254,574 3,391,974 137,400 - 10,225 10,225 23,050 36,851 13,801 43,875 40,900 (2,975) 11,547,363 9,065,034 (2,482,329) - - 395,584 125,475 270,109 127,204 127,204 1,701,964 1,381,006 320,958 - - 3,045,365 2,151,596 893,769 1,691,943 1,519,173 172,770 4,007, 885 1,221,201 2,786,684 128,088 95,628 32,460 21,072 16,524 4,548 - - 2,188,513 1,455,871 732,642 127,204 127,204 13,180,414 7,966,474 5,213,940 - - (1,633,051) 1,098,560 2,731,611 375,000 239,698 (135,302) 240,600 239,140 (1,460) (890,500) (874,926) 15,574 (274,900) (396,088) (121,188) (1,907,951) 702,472 2,610,423 5,988,468 (14,114) 110 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 G.O. BONDS City Hall Debt Service Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 489,713 488,183 (1,530) Licenses and permits - - - - Intergovernmental 99,540 99,540 Charges for services - - Fines and forfeitures - - Miscellaneous - - - 57,216 57,216 Investment earnings 750 1,288 538 - - Total revenues 490,463 489,471 (992) 156,756 156,756 EXPENDITURES General government - - - - - Public safety Public works Parks and recreation Community Development - - - - Debt service - principal 445,000 445,000 - 110,755 110,754 1 Debt service - interest 62,274 62,174 100 46,000 45,998 2 Capital outlay - - - Total expenditures 507,274 507,174 100 156,755 156,752 3 Excess (deficiency) of revenues over expenditures (16,811) (17,703) (892) 1 4 3 OTHER FINANCING SOURCES (USES) Issuance of debt - - - Transfers in Transfers (out) Total other financing sources and uses - - - Net change in fund balance (16,811) (17,703) (892) 1 4 3 Fund balances - beginning 54,313 318 Restatements - - Fund balances - beginning restated 54,313 318 Fund balances - ending 36,610 322 See accompanying notes to the financial statements 111 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 Airport TIF Debt Service Positive / (Negative) Budget Actual Variance REVENUES Taxes and assessments 702,500 652,291 (50,209) Licenses and permits - - Intergovernmental Charges for services Fines and forfeitures Miscellaneous - - Investment earnings 2,479 2,479 Total revenues 702.500 654,770 EXPENDITURES General government - - Public safety Public works Parks and recreation Community Development - - Debt service - principal 130,000 130,000 Debt service - interest 51,000 51,000 Capital outlay - - Total expenditures 181,000 181,000 Excess (deficiency) of revenues over expenditures 521,500 473,770 OTTER FINANCING SOURCES (USES) Is VA b Westside TIF Debt Positive / (Negative) Budget Actual Variance 400 (400) 400 (400) 12,000 20,041 12,000 20,041 32,041 32,041 - 730) (31,641) (32,041) (400) suance o e t - - - Transfers in - 32,000 32,889 889 Transfers (out) (550,000) (540,000) 10,000 - - - Total other financing sources and uses (550,000) (540,000) 10,000 32,000 32,889 889 Net change in fund balance (28,500) (66,230) (37,730) 359 848 489 Fund balances - beginning 254,259 - Restatements - Fund balances - beginning restated 254,259 Fund balances - ending 188,029 See accompanying notes to the financial statements 848 112 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 Parks and recreation Community Development Debt service - principal Debt service - interest Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTBER FINANCING SOURCES (USES) Issuance of debt Transfers in Transfers (out) Total other financing sources and uses Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 SID Revolving S & C's Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 1,329 1,329 13,441 14,711 1,270 2,500 2,012 (488) - - - 2,500 3,341 841 13,441 14,711 1,270 11,666 11,662 4 1,775 1,728 47 - - - 13,441 13,390 51 2,500 3,341 841 - 1,321 1,321 2,285 2,285 - (100,000) - 100,000 (2,286) (2,285) 1 (100,000) 2,285 102,285 (2,286) (2,285) 1 (97,500) 5,626 103,126 (2,286) (964) 1,322 262.382 1.907 262,382 268,008 1,907 943 113 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 SID 343 Total Debt Service Funds Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 113,800 108,666 (5,134) 1,319,454 1,265,180 (54,274) Licenses and permits - - - - Intergovernmental 99,540 99,540 Charges for services - - Fines and forfeitures - - Miscellaneous 57,216 57,216 - Investment earnings - - 3,650 5,779 2,129 Total revenues 113,800 108,666 (5,134) 1,479,860 1,427,715 (52,145) EXPENDITURES General government - - - - Public safety Public works Parks and recreation Community Development - - - - - - Debt service - principal 160,000 155,000 5,000 869,421 864,416 5,005 Debt service - interest 50,800 32,660 18,140 231,890 213,601 18,289 Capital outlay - - - - - - Total expenditures 210,800 187,660 23,140 1,101,311 1,078,017 23,294 Excess (deficiency) of revenues over expenditures (97,000) (78,994) 18,006 378,549 349,698 (28,851) OTHER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in 32,000 35,174 3,174 Transfers (out) (652,286) (542,285) 110,001 Total other financing sources and uses (620,286) (507,111) 113,175 Net change in fund balance (97,000) (78,994) 18,006 (241,737) (157,413) 84,324 Fund balances - beginning 158,297 731,476 Restatements - - Fund balances - beginning restated 158,297 731,476 Fund balances - ending 79,303 574,063 See accompanying notes to the financial statements 114 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 STATION 961 CONSTRUCTION WESTSIDE TIF CONSTRUCTION Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - Intergovernmental 7,500 7,123 (377) Charges for services - - - Fines and forfeitures Miscellaneous Investment earnings - - - Total revenues 7,500 7,123 (377) EXPENDITURES General government - - - Public safety - - Public works 190,324 209,435 (19,111) Parks and recreation - Community Development Debt service - principal Debt service - interest - - - - Capital outlay 7,500 7,123 377 129,568 109,568 20,000 Total expenditures 7,500 7,123 377 319,892 319,003 889 Excess (deficiency) of revenues over expenditures - - - (319,892) (319,003) 889 OTTER FINANCING SOURCES (USES) Issuance of debt - Transfers in - - Transfers (out) (889) (889) Total other financing sources and uses (889) (889) Net change in fund balance (319,892) (319,892) - Fund balances - beginning 319,892 Restatements - Fund balances - beginning restated 319,892 Fund balances - ending - See accompanying notes to the financial statements 115 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 S & C Construction FAA - Planning Grant Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental 45.000 4,917 (40,083) Charges for services - - Fines and forfeitures Miscellaneous Investment earnings - - Total revenues 45.000 4,917 (40,083) EXPENDITURES General government - - Public safety - - Public works 45,000 45,000 Parks and recreation - - Community Development Debt service - principal Debt service - interest - - - - Capital outlay 25,000 3,982 21,018 258 5,175 (4,917) Total expenditures 25,000 3,982 21,018 45,258 5,175 40,083 Excess (deficiency) of revenues over expenditures (25,000) (3,982) 21,018 (258) (258) - OTTER FINANCING SOURCES (USES) Issuance of debt 25,000 3,982 (21,018) - - Transfers in - - Transfers (out) - - Total other financing sources and uses 25.000 3,982 (21,018) - - Net change in fund balance - - (258) (258) Fund balances - beginning 258 Restatements - Fund balances - beginning restated 258 Fund balances - ending - See accompanying notes to the financial statements 116 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2013 "WILLOWS" PROJECT Total Capital Project Funds Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental 52,500 12,040 (40,460) Charges for services - - Fines and forfeitures Miscellaneous Investment earnings - - Total revenues 52,500 12,040 (40.460) EXPENDITURES General government - - Public safety - - Public works 235,324 209,435 25.SS9 Parks and recreation - - Community Development Debt service - principal Debt service - interest - - - - - - Capital outlay 392,556 33,009 359,547 554,882 158,857 396,025 Total expenditures 392,556 33,009 359,547 790,206 368,292 421,914 Excess (deficiency) of revenues over expenditures (392,556) (33,009) 359,547 (737,706) (356,252) 381,454 OTHER FINANCING SOURCES (USES) Issuance of debt 392,556 (392,556) 417,556 3,982 (413,574) Transfers in - - - - Transfers (out) - - (889) (889) Total other financing sources and uses 392,556 (392,556) 417,556 3,093 (414,463) Net change in fund balance - (33,009) (33,009) (320,150) (353,159) (33,009) Fund balances - beginning 320,150 Restatements - Fund balances - beginning restated 320,150 Fund balances - ending (33,009) (33,009) See accompanying notes to the financial statements 117 COMBINING AND INDIVIDUAL FUND STATEMENTS NONMAJOR PROPRIETARY FUNDS 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. City of Kalispell, Montana Combining Statement of Net Positon Nonmajor Proprietary Funds June 30, 2013 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Due from other governments Prepaid expenses 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 POSITION Net investment in capital assets Unrestricted Total net position Total liabilities and net position See accompanying notes to the financial statements Airport Enterprise Solid Waste Totals $ 131,268 $ 861,727 $ 992,995 - 29,286 29,286 450 - 450 - 81,231 81,231 608 6,495 7,103 $ 132,326 $ 978,739 $ 1,111,065 1,359,545 - 1,359,545 184,433 - 184,433 1,196,521 345,243 1,541,764 $ 2,740,499 $ 345,243 $ 3,085,742 $ 2,872,825 $ 1,323,982 $ 4,196,807 $ 19,092 $ 31,364 $ 50,456 1,190 7,724 8,914 4,377 27,313 31,690 $ 24,659 $ 66,401 $ 91,060 3,673 33,918 37,591 $ 3,673 $ 33,918 $ 37,591 $ 28,332 $ 100,319 $ 128,651 $ 1,380,954 $ 345,243 $ 1,726,197 1,463,539 878,420 2,341,959 $ 2,844,493 $ 1,223,663 $ 4,068,156 $ 2,872,825 $ 1,323,982 $ 4,196,807 118 City of Kalispell, Montana Combining Statement of Revenues, Expenses, and Changes in Fund Net Position Nonmajor Proprietary Funds For the Fiscal Year Ended June 30, 2013 Airport Enterprise Solid Waste Totals OPERATING REVENUES Charges for services $ 75,813 $ 900,643 $ 976,456 Total operating revenues $ 75,813 $ 900,643 $ 976,456 OPERATING EXPENSES Personal services $ 42,094 $ 470,666 $ 512,760 Supplies 851 88,203 89,054 Purchased services 73,594 33,071 106,665 Fixed charges 11,516 85,370 96,886 Depreciation 97,919 106,657 204,576 Total operating expenses $ 225,974 $ 783,967 $ 1,009,941 Operating income (loss) $ (150,161) $ 116,676 $ (33,485) NONOPERATING REVENUES (EXPENSES) Interest revenue 1,315 5,198 6,513 Total non -operating revenues (expenses) $ 1,315 $ 5,198 $ 6,513 Income (loss) before contributions and transfers $ (148,846) $ 121,874 $ (26,972) Capital contributions 92,625 - 92,625 Change in net position $ (56,221) $ 121,874 $ 65,653 Net Position - beginning $ 2,900,714 $ 1,102,443 $ 4,003,157 Restatements - (654) (654) Net Position - beginning restated $ 2,900,714 $ 1,101,789 $ 4,002,503 Net Position - ending $ 2,844,493 $ 1,223,663 $ 4,068,156 See accompanying notes to the financial statements 119 City of Kalispell, Montana Combining Statement of Cash Flows Nonmajor Proprietary Funds Year Ended June 30, 2013 Cash flows from operating activities: Cash received from customers 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 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 $ $75,602 $ $850,281 $ $925,883 ($101,526) ($183,356) ($284,882) ($43,819) ($473,225) ($517,044) $ (69,743) $ 193,700 $ 123,957 ($34,694) (34,694) $ - $ (34,694) $ (34,694) $1,315 $5,200 $6,515 $ 1,315 $ 5,200 $ 6,515 $ (68,428) $ 164,206 $ 95,778 $199,696 $698,175 $897,871 ($654) (654) $ 131,268 $ 861,727 $ 992,995 $ ($150,161) $ $116,676 $ ($33,485) 97,917 106,655 204,572 ($210) - ($210) ($201) ($2,525) ($2,726) - ($117,001) ($117,001) - $66,640 $66,640 ($1,670) $1,759 $89 ($15,564) $23,288 $7,724 $146 ($1,792) ($1,646) $ (69,743) $ 193,700 $ 123,957 The City reed noncash contributions of land and infrastructure as follows: $ 92,625 $ - $ 92,625 See accompanying notes to the financial statements 120 COMBINING AND INDIVIDUAL FUND STATEMENTS AGENCY FUNDS 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. ASSETS Current assets: Cash and investments Total assets LIABH ITIES Current liabilities: Due to others Total liabilities See accompanying notes to the financial statements City of Kalispell, Montana Combining Statement of Fiduciary Net Position Agency Funds June 30, 2013 Performance TBID Clearing Payroll Clearing Bonds Totals 928 $ 484,338 $ 29,823 $ 515,089 928 $ 484,338 $ 29,823 $ 515,089 928 $ 484,338 $ 29,823 $ 515,089 928 $ 484,338 $ 29,823 $ 515,089 121 City of Kalispell, Montana Combining Statement of Changes in Assets and Liabilities Agency Funds For the Fiscal Year Ended June 30, 2013 Payroll Clearing Balance Balance June 30, 2012 Additions Deletions June 30, 2013 ASSETS Current assets: Cash and investments $ 588,274 7,561,228 (7,665,164) $ 484,338 Total assets 588,274 7,561,228 (7,665,164) 484,338 LIABILITIES Current liabilities: Due to others $ 588,274 7,843,744 (7,947,680) $ 484,338 Total liabilities $ 588,274 7,843,744 (7,947,680) $ 484,338 Performance Bonds Balance Balance June 30, 2012 Additions Deletions June 30, 2013 ASSETS Current assets: Cash and investments $ 154,260 20,848 (145,285) $ 29,823 Total assets $ 154,260 20,848 (145,285) $ 29,823 LIABILITIES Current liabilities: Due to others $ 154,260 167,633 (292,070) $ 29,823 Total liabilities $ 154,260 167,633 (292,070) $ 29,823 Tourism Business Improvement District Balance Balance ASSETS Cash and investments $ 1,605 439,617 (440,294) $ 928 Total assets $ 1,605 439,617 (440,294) $ 928 LIABILITIES Due to others $ 1,605 440,294 (439,617) $ 928 Total liabilities $ 1,605 440,294 (439,617) $ 928 See accompanying notes to the financial statements 122