07/21/05 Jentz/Final Distribution of TCPO Assets and LiabilitiesTri-City Planning Office
17 Second Street East Suite 211
Kalispell Montana 59901
Phone: (406) 751-1850
Fax: (406) 751-1858
tricity�;centurytel.net
www.tricityplanning-mt.com
MEMORANDUM.
TO: JIM PATRICK, KALISPELL CITY MANAGER
GARY MARKS, WHITEFISH CITY MANAGER
BILL SHAW, COLUMBIA FALLS CITY MANAGER
FROM: TOM JENTZ, DIRECTOR
DATE: JULY 21, 2005
RE: FINAL DISTRIBUTION OF TCPO ASSETS AND LIABILITIES
At the end of fiscal year 2005 the Tri-City Planning Office closed its doors. The office
will dispose of its assets and liabilities according to the agreed upon funding ratios as
enumerated below. We are several weeks from a final settlement as a few bills are still
trickling in however; I estimate that they should be less than $300 at this point. In
closing out the books the three cities need to distribute the remaining cash on hand,
the physical assets of the office and the uncompensated absences. In addition, an
accounting needs to be undertaken of those applications in June that were only
partially processed by TCPO and the director's contract needs to be addressed which
includes a three month termination clause. In summary:
• TCPO has $46,771 in compensated absences (25% of staff sick leave and 100%
of vacation for Tom Jentz, Narda Wilson, Mark Crowley, Cookie Davies and
Michelle Anderson). Kalispell will absorb all these costs. TCPO needs to
reimburse Kalispell directly for this.
• Three applications were in mid process with Whitefish during June when TCPO
closed. The result is a payment due by TCPO to Whitefish in the amount of
$3,487. There were no applications in process for Columbia Falls.
• A-$15,000 contract settlement with the Director (3 months pay for termination
of the director without cause as provided for in the Director's contract) that was
not picked up by Kalispell. TCPO would reimburse the Director directly for this.
• It is estimated that at close of books, TCPO will have $165,7442 in cash on
hand. This figure acknowledges all income to date and reflects a payment of
$3,487 to Whitefish to reconcile partial application fees from June, a $46,771 to
Kalispell for compensated absences and a $15,000 contract settlement with the
Director (3 months pay for termination of the director without cause).
Prnvidinm Cnmmunity Planninsy Accictanr_e 'Tn-
TCPO BOARD
Re: TCPO Final Cash Settlement
July 21, 2005
Page 2 of 3
TCPO has $37,000 in fixed assets. Kalispell is keeping the majority of all
equipment except for 5 file cabinets to Whitefish and 3 file cabinets to Columbia
Falls.
The final cash distributions to each city based on these assumptions will generally be:
Kalispell - $134,117
Whitefish, - $ 61,241
Columbia Falls - $ 16,491
Below is a summary of the actions necessary to close out the books and distribute the
funds to each member city.
1. Distribution of final application fees in June where only partial work was
done by TCPO
WUP-05-7 (Whitefish conditional Use permit for Freeman) - Fee of $250 was
paid to Whitefish. TCPO did adjoining property owners notification and legal
notice. Amount due to TCPO is 1/3 of fee or $83.33.
WUP -05-8 (Whitefish Conditional Use permit for Jones) - Fee of $250 was paid
to Whitefish. TCPO did adjoining property owners notification and legal notice.
Amount due to TCPO is 1/3 of fee or $83.33.
WPUD-05-4 (Whitefish PUD for Bridgewater) - Fee was $5,480 paid to TCPO.
TCPO did adjoining property owners notice and legal notice. Amount due to
TCPO is 1/3 of fee or $1826.66. Fee due to Whitefish is 2/3 of application fee
or $3653.32.
Net difference in application fees is $3,486.66 to be paid to Whitefish.
2 Compensated Absences $ 46.770.74
Kalispell (52.7%) $ 24,648.18
Whitefish (37.2%) $ 17,398.72
Columbia Falls (10.1%) $ 4,723.84
3. Total Cash of $194,000 and Fixed Assets of $37,000 on hand less the
compensated absences of $46,770.74, the director's settlement of
$15,000 and the Whitefish application fee adjustments of $3,487 for
partial work for a remaining asset total of : $ 165,742
Kalispell (52.7%) $ 87,346
Whitefish (37.2%) $ 61,656
Columbia Falls (10.1%) $ 16,740
TCPO BOARD
Re: TCPO Final Cash Settlement
July 21, 2005
Page 3 of 3
FINAL SHARE DISTRIBUTION
Kalispell: Equipment (Fixed Assets) $ 36,419
Remaining Cash payment $50,927
Total Asset Payment $ 87,346
Compensated absence
payment from TCPO $ 46,771
Remaining cash payment
from above $ 87,346
Total cash payment $134,117
Note: Kalispell will absorb all the compensated absences (their $
24,648.18 share as well as Whitefish's $17,398.72 and Columbia
Falls' $ 4,723.84). Kalispell will keep $36,419 worth of office
equipment.
Whitefish: Equipment (5 file cabinets) $ 415
Remaining cash payment 1 61,241
Total Asset Payment $ 61,656
Columbia Falls: Equipment (3 file cabinets) $ 249
Remaining cash payment 16,491
Total Asset Payment $ 16,740
I have attached a copy of the assts list for TCPO to show the inventory of current
assets held by the office. In addition, I have also attached a copy of the director's
contract which discusses termination pay for your review and consideration.
TRI CITY PLANNING - FIXED ASSET LIST 2005
i
i
I
I
I
I
TYPE
NTEMS UM OF
DESCRIPTION
LIFE
DATE PURCHASED
COST
BOOK VALUE
LAPTOP
1
DELL 8400 - MARK
4
9/1/2004
$ 2,000.00
$ 1,600.00
LAPTOP
1
DELL 8500 - TOM
4
06/01/03
$ 2,000.00
$ 1,000.00
COMPUTER
1
DELL 8600 - MICHELLE
4
03/01/04
$ 2,000,00
$ 1,500.00
COMPUTER
1
DELL XRS - COOKIE
4
09/01/04
$ 2,800.00
$ 2,300.00
COMPUTER
1
DELL 8300 - NARDA
4
06/01/04
$ 2,000.00
$ 1,500.00
LAPTOP
1
ERIC
4
07/01/01
$ 2,000.00
$ -
COMPUTER
1
CALIBER CPU-JANE
4
02/20/00
$ 1,000.00
$ -
FURNITURE
2
BOOKSHELVES
20
06/01/84
$ 250.00
$ -
FURNITURE
1
CONFERENCE TABLE
20
07/05/96
$ 350.00
$ 193.00
FURNITURE
1
BIG BOOKCASE - 36X96
20
01/01/91
$ 100.00
$ 33.00
FURNITURE
1
OFFICE CHAIR
20
06/24194,
$ 169.50
$ 80.00
FURNITURE
5
WOOD CHAIR
20
06/01/79
1 $ 25.00
$ -
FURNITURE
1
BOOKSHELF - 1 TIER 12X15X32
20
01/01/91
$ 50.00
$ 24.88
FURNITURE
1
TABLE
20
01/01/91
$ 40.00
$ 19.90
FURNITURE
1
OFFICE CHAIR
20
06/11/93
$ 169.95
$ 68.00
FURNITURE
1
LAMP
20
04/01/74
$ 50.00
$ -
FURNITURE
8
HOHN CHAIRS
20
06/30/01
$ 1,080.00
$ 864.00
FURNITURE
1
DESK -TOM
20
06/30/01
$ 800.00
$ 600.00
FURNITURE
1
DESK - NARDA
20
06/30/04
$ 800.00
$ 760.00
FURNITURE
1
DESK -MARK
20
03/01/04
$ 800.00
$ 760.00
FURNITURE
1
DESK -COOKIE
20
10/30/04
$ 800.00
$ 760.00
FURNITURE
1
METAL DESK
20
12/01/72
$ 553.30
$
FURNITURE
1
COMPUTER DESK - WOOD
20
09/15/00
$ 129,99
$ 90.00
FURNITURE
3
BOOK CASE - 3 TIER
20
06/01/01
$ 150.00
$ 120.00
FURNITURE
1
2 DRAWER FILING CABINET
20
08/01/81
$ 148.00
$
FURNITURE
1
BOOKSHELF - 12 3/4X15 3/4 X 72
20
01/01/91
$ 100.00
1 $ 49.75
FURNITURE
1
OFFICE CHAIR
20
06/24/94
$ 169.50
$ 113.82
FURNITURE
1
MAP FILE - 5 DRAWER
20
11/01/72
$ 225.28
$ -
FURNITURE
1
5 DRAWER METAL FILING CAB - MAPS
20
11/01(72
$ 225.28
$
FURNITURE
1
5 DRAWER METAL FILING CAB - MAPS
20
09/01/71
$ 343.50
$
FURNITURE
1
DRAFTING TABLE
20
01/01/81
$ 525.00
$ -
FURNITURE
1
DRAFTING CHAIR
20
06/12/96
$ 208.95
$ 160.89
FURNITURE
1
OFFICE CHAIR
20
11/01/04
$ 169.00
$ 160.00
FURNITURE
1
OFFICE CHAIR
20
06/01/01
$ 169.00
$ 135.00
FURNITURE
1
BOOK CASE WITH GLASS LIDS
20
06/25/97
$ 99.99
$ 60.00
FURNITURE
5
2 DRAWER METAL FILING CABINET -TAN
20
06/01/95
$ 545.00
$ 440.00
FURNITURE
1
CABINET, WOOD 12X36X74
20
01/01/91
$ 60.00
$ 29.85
FURNITURE
1
OFFICE CHAIR - BURGUNDY
20
06/15/98
$ 109.00
$ 94.87
MISC
1
COSTCO STEP LADDER
20
06/24/94
$ 59.00
$ 39.62
MISC
1
FAN - 3 SPEED TOASTMASTER
15
01/01/93
$ 45.00
$ 20.86
MISC
1
APC - BACKUPS - SURGE PROTECTOR
10
06/01/99
$ 99.00
$ 20.00
OFFICE EQUIP
1
HEWLETT PACKARD SCANJET 5P
10
07/10/97
$ 374.00
$ 70.00
OFFICE EQUIP
1
BINDING SYSTEM - QUILL
10
06/01/84
$ 200.00
$ -
OFFICE EQUIP
1
QUILL CUTTING TABLE
10
08/17/95
$ 86.09
$ 73.60
OFFICE EQUIP
1
HEWLETT PACKARD 4MV PRINTER
10
06/24/96
$ 2,849.00
$ 200.00
OFFICE EQUIP
1
SHARP COPIER SD-2060
10
06/08/01
$ 13,000.00
$ 1,600.00
OFFICE EQUIP
1
DIGITAL CAMERA - 6490 KODAK
4
07/01/03
$ 399.00
$ 300.00
OFFICE EQUIP
1
RICOH FW 740 PRINTER
10
06/13/97
$ 4,595.00
$ 919.00
OFFICE EQUIP
1
SLIDE PROJECTOR
10
06/30/98
$ 569.00
$ 180.00
OFFICE EQUIP
1
OVERHEAD PROJECTOR
10
07/07/97
$ 379.88
$ 76.00
OFFICE EQUIP
1
CALCULATOR - SHARP EL 1197
10
06/01/85
$ 1,199.00
$ -
OFFICE EQUIP
1
SHARP FO-2850 FAX MACHINE
10
05/21/99
$ 649.00
$ 241.00
OFFICE EQUIP
1
HEWLETT PACKARD 1120C PRINTER
10
06/30/98
$ 515.00
$ 120.00
OFFICE EQUIP
1
CALCULATOR - SHARP EL 16306
10
11/01/82
$ 99.00
$ -
OFFICE EQUIP
16
4 DRAWER METAL FILE CABINET - TAN
20
06/15/99
$ 2,224.00
$ 1,657.00
OFFICE EQUIP
1
HEWLETT PACKARD LASER JET 4
10
02/11/94
$ 1,714.00
$ -
OFFICE EQUIP
1
HEWLETT PACKARD DESIGN JET 450C
10
06/17/99
$ 4,071.00
$ 1,628,00
OFFICE EQUIP
1
HEWLETT PACKARD 1220C PRINTER
10
05/15/00
$ 449.00
$ -
SOFTWARE
1
SOFTWARE, GENERIC CAD & QUICKEN
5
07/01/93
$ 301.53
$
SOFTWARE
1
SOFTWARE, GEO/SQL
5
11/16/93
$ 1,755,00
$
SOFTWARE
1
SOFTWARE, POWER CHUTE PLUSS
5
03/09/95
$ 59.00
$
SOFTWARE
1
GIS UPGRADE 2000
5
07/07/99
$ 792.00
$ 549.41
SOFTWARE
1
AUTOCAD UPGRADE
5
07/07/99
$ 864.90
$ 599.98
SOFTWARE
1
AUTOCAD UPGRADE
5
07/15/98
$ 1,290.00
$ 642.53
SOFTWARE
1
AUTOCAD UPGRADE
5
07/05/96
$ 2,063.00
$ 191.04
SOFTWARE
1
GEO/SQL
5
01/18/96
$ 4,000.00
$ -
VEHICLE
1
SUBARU LEGACY WAGON
8
06/15/01
$ 18,000.00
$ 12,060.00
VEHICLE
1
JEEP CHEROKEE
8
10/16/91
$ 20,115.10
$ 2,295M
$ 106 030.74
$ 37 000.00
07/20/05 10:23:14 FUND:
CITY OF KALISPELL
MONTH: 6
Page 1
gb702-k1 TRI CITY
PLANNING
G/L TRIAL BALANCE
FISCAL YR: 2005
rgw
ACCOUNT NUMBER
ACCOUNT TITLE
BAL FWRD
YTD DEBITS
YTD CREDITS
YTD BALANCE
------------------------------------------------------------------------------------------------------------------------------------
2250-000-010100-000
CASH-TRI CITY PLANNING
163,233.23
442,491.43
416,914.41-
188,810.25
2250-000-013215-000
DUE FM CITY OF COLUMBIA FALLS
.00
8,034.00
.00
-.8,034.00
2250-000-018000-000
FIXED ASSETS
51,110.00
.00
14,110.00-
37,000.00
** SUB -TOTALS FOR TYPE: A
214,343.23
450,525.43
431,024.41-
233,844.25
2250-000-020200-000
ACCOUNTS PAYABLE
B,444.48-
114,965.15
107,201.48-
680.81-
2250-000-020620-000
PAYROLL PAYABLE
8,164.78-
181,573.19
175,943.97-
2,535.56-
2250-000-023900-000
COMPENSATED ABSENCES PAYABLE
49,429.09-
2,658.35
.00
46,770.74-
** SUB -TOTALS FOR TYPE: L
66,038.35-
299,196.69
283,145.45-
49,987.11-
2250-000-027100-000
FUND BALANCE
148,304.88-
14,110.00
.00
134,194.88-
** SUB -TOTALS FOR TYPE: Q
148,304.88-
14,110.00
.00
134,194.88-
2250-000-323012-000
TRI-CITY APPLICATION FEES
.00
2,538.25
194,857.59-
192,319.34-
2250-000-337010-000
INTERLOCAL FUNDING
.00
.00
250,561.00-
250,561.00-
2250-000-371010-000
INTEREST
.00
.00
1,874.48-
1,874.48-
** SUB -TOTALS FOR TYPE: R
.00
2,538.25
447,293.07-
444,754.82-
2250-422-411020-110
SALARIES-TRI CITY PLANNING
.00
275,426.78
5,665.52-
269,761.26
2250-422-411020-121
CONTRACT SERVICES -MEETINGS
.00
742.50
.00
742.50
2250-422-411020-153
HEALTH INSURANCE
.00
41,882.07
.00
41,882.07
2250-422-411020-155
RETIREMENT
.00
17,335.73
185.79-
17,149.94
2250-422-411020-210
OFFICE SUPPLIES
.00
2,723.46
.00
2,723.46
2250-422-411020-213
SMALL OFFICE EQUIPMENT
.00
79.99
40.00-
39.99
2250-422-411020-215
COMPUTER SUPPLIES & SOFTWARE
.00
6,278.06
1,908.35-
4,369.71
2250-422-411020-231
GAS & OIL
.00
747.84
.00
747.84
2250-422-411020-312
POSTAGE
.00
4,989.12
172.06-
4,817.06
2250-422-411020-320
PRINTING
.00
94.20
.00
94.20
2250-422-411020-331
PUBLICATIONS & FILING FEES
.00
4,268.95
.00
4,268.95
2250-422-411020-335
MEMBERSHIP & DUES
.00
1,138.00
.00
1,138.00
2250-422-411020-345
TELEPHONE & COMMUNICATIONS
.00
5,336.87
.00
5,336.87
2250-422-411020-354
CONTRACT SERVICES
.00
4,027.62
.00
4,027.62
2250-422-411020-355
MAINT. CONTRACT -COPIER
.00
3,022.77
.00
3,022.77
2250-422-411020-360
CONTRACT MV MAINT.
.00
372.53
.00
372.53
2250-422-411020-373
SCHOOL & TRAVEL
.00
3,105.48
128.00-
2,977.48
2250-422-411020-510
INSURANCE -AUTO & LIABILITY
.00
10,794.50
.00
10,794.50
2250-422-411020-522
ADMINISTRATIVE TRANSFER
.00
3,000.00
.00
3,000.00
2250-422-411020-528
DATA PROCESSING TRANSFER
.00
2,000.00
.00
2,000.00
2250-422-411020-532
LEASE -BUILDING & UTILITIES
.00
15,825.81
.00
15,825.81
** SUB -TOTALS FOR TYPE: X
.00
403,192.28
8,099.72-
395,092,56
**** FUND TOTAL ****
00
1,169,562.65
1,169,562.65-
.00
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TRI-CITY PLANNING OFFICE
FY 04-05
YTD LINE ITEM STATUS - July 19, 2005
#210 Office Supplies
$
2,500.00
$
2,723.00
$
(223.00)
108.9%
#213 Small Equipment
$
1,000.00
$
40.00
$
960.00
4.0%
#215 Computer Sups/Software
$
5,000.00
$
4,370.00
$
630.00
87.4%
#231 Gas & Oil
$
500.00
$
748.00
$
(248.00)
149.6%
#312 Postage
$
4,100.00
$
4,817.00
$
(717.00)
117.5%
#320 Printing/Forms
$
1,000.00
$
94.00
$
906.00
9.4%
#331 Legal Notices/Pubs.
$
4,700.00
$
4,269.00
$
431.00
90.8%
#335 Memberships/Regs.
$
2,000.00
$
1,138.00
$
862.00
56.9%
#345 Telephone
$
5,600.00
$
5,337.00
$
263.00
95.3%
#354 Contracted Services
$
2,500.00
$
4,028.00
$
(1,528.00)
161.1%
#355 Copier Maint. Contract
$
3,500.00
$
3,023.00
$
477.00
86.4%
#360 Motor Vehicle Repair
$
1,000.00
$
373.00
$
627.00
37.3%
#362 Data Processing Expense
$
500.00
$
-
$
500.00
0.0%
#373 Travel/School
$
3,500.00
$
2,977.00
$
523.00
85.1%
#510 Insur.-Liability & Auto
$
7,800.00
$
10,795.00
$
(2,995.00)
138.4%
#528 Adm/Data Transfer Fee
$
5,000.00
$
5,000.00
$
-
100.0%
#530 Office Rent/Utilities
$
19,000.00
$
15,826.00
$
3,174.00
83.3%
SUBTOTAL
$
69,200.00
$
65,558.00
$
3,642.00
94.7%
#110 Salaries/Overtime/Taxes
$
290,828.00
$
272,420.00
$
18,408.00
93.7%
# 121 Contract Sery - Meetings
$
1,500.00
$
743.00
$
757.00
49.5%
#153 Health Insurance
$
45,000.00
$
41,882.00
$
3,118.00
93.1%
# 155 PERS
$
18,121.00
$
17,150.00
$
971.00
94.6%
SUBTOTAL
$
355,449.00
$
332,195.00
$
23,254.00
93.5%
TOTAL EXPENSES
$
424,649.00
$
397,753.00
$
26,896.00
93.7%
Kalispell
$
132,121.00
$
132,121.00
$
-
100.0%
Whitefish
$
93,083.00
$
93,083.00
$
-
100.0%
Columbia Falls
$
25,357.00
$
25,357.00
$
-
100.0%
Planning Fees
$
152,000.00
$
184,305.00
$
(32,305.00)
121.3%
Cash -on -hand
$
11,864.00
$
11,864.00
$
-
100.0%
Interest
$
1,000.00
$
1,874.00
$
(874.00)
187.4%
CDBG Planning Grant
$
10,225.00
$
9,694.00
$
531.00
94.8%
TOTAL REVENUE
$
425,650.00
$
458,298.00
$
(32,648.00)
107.7%
_....................................... __......_.................... ......... ..... ......._....................... _. ...
Cash on Hand as:of 7/1/04 $ 132,417 00!
R'evenue..Recetved;:Xear:ta Date ......::$ 458,-2 00_
Total Revenue . , , $ 590,7] 5 OQ:
IV[jnus :Expenses $ 397;753 00:
Total Cash -on Hand _ _ ;;$ . 1,92,962 00