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7. Supplemental InformationSUPPLEMENTAL INFORMATION COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Airport TIF - Accounts for monies received and expended for approved projects in this TIF district. 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. 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 Misc. -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 Grant - 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-thm 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. Hazmat Grant - Accounts for the grant monies received for and expenditures related to respond and remedy hazmat calls of the City Fire Department. Trails Grant - 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-thm monies received and expended in implementing an economic and community development program related to purchasing foreclosed homes for resale. DEBT SERVICE FUNDS G.O. Bonds - Accounts for the debt service payments associated with the Woodland Water Park and the Fire Station #52 general obligation bonds. City Hall Debt Service - Accounts for the debt service payments associated with the new City Hall at 201 1st 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 Revolviniz - 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 #343 bonds. SID 345 - Accounts for the debt service payments associated with the Special Improvement District #345 bonds. CAPITAL PROJECT FUNDS S & C Construction - Accounts for the monies received for and expenditures related to sidewalk and curb construction. "Willows" Storm Project - Accounts for monies received for and expenditures related to the "Willows" storm sewer improvements project. BUDGETARY COMPARISON SCHEDULE - NONMAJOR FUNDS City of Kalispell, Montana Nonmaj or Governmental Funds Combining Balance Sheet June 30, 2014 OLDSCHOOL AIRPORT TIE WESTSIDE TIE PARKS IN LIEU PARKS AMBULANCE TIF (TECH) ASSETS Cash and investments 603,038 3,130,274 9,388 439,619 34,122 13,210 Taxes and assessments receivable, net - (1244) - 45,398 - 74,269 Accounts receivable - net - 8,367 256,428 - Notes and loans receivable - - Due from other funds - - Due from other governments 35,966 90,035 - Prepaids - 11,938 6,107 Other debits - - Restricted assets: Restricted cash and investments - - - - Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable 44,275 2,071 Retainage - - - Accrued payroll 561 50,140 32,050 Due to other funds - - - Other credits - - - Total liabilities 561 94,415 34,121 Deferred inflows of resources Unavailable revenue - deferred accounts receivable - - 253,083 Unavailable revenue - deferred loans - - - - Unavailable revenue - deferred taxes and assessments (1244) 45,398 - 74,269 Total deferred inflows of resources (1244) 45,398 253,083 74,269 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid 11,938 6,107 Restricted General Government - - Pubhc Safety 3,346 Public Works - - - Culture and Recreation - - 9,388 443,606 - Community Development 603,038 3,165,679 - - 13,210 Debt Service - - - Unrestricted fund balance: Unassigned - - - - - - Total fund balance 603,038 3,165,679 9,388 455,544 9,453 13,210 Total liabilities and fund balance 653,038 3,164,996 9,388 595,357 296,657 87,479 78 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Balance Sheet June 30, 2014 OLD SCHOOL BUILDING PUBLIC SAFETY TIF (IND) HEALTH LEVY DEPT. MPACT FEES LIGHT DIST. GAS TAX ASSETS Cash and investments 1 2,580 435,112 8,815 103,138 476,100 Taxes and assessments receivable, net 19,519 91,105 - - 20,679 - Accounts receivable - net - - - Notes and loans receivable Due from other funds - - Due from other governments 83,474 - 22,829 Prepaids - 31324 - - Other debits - 286 Restricted assets: Restricted cash and investments - - - 452,621 - - Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable 2,486 16,408 37,990 Retainage - - 1,167 Accrued payroll - 6,311 2,023 - Due to other funds 45,000 - - - Other credits - - 286 - Total liabilities 45,000 8,797 286 18,431 39,157 Deferred inflows of resources Unavailable revenue - deferred accounts receivable - - - - Unavailable revenue - deferred loans - - - Unavailable revenue - deferred taxes and assessments 19,519 91,105 20,679 Total deferred inflows of resources 19,519 91,105 20,679 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid - 3,324 Restricted General Government 41,054 - - Pubhc Safety - 426,315 461,436 - - Pubhc Works - - 107,536 436,943 Culture and Recreation - - - Community Development 1 Debt Service - Unrestricted fund balance: Unassigned - - - - - - Total fund balance 1 41,054 429,639 461,436 107,536 436,943 Total liabilities and fund balance 19,520 177,159 438,436 461,722 146,646 476,100 ME City of Kalispell, Montana Nonmaj or Governmental Funds Combining Balance Sheet June 30, 2014 DRUG URBAN RD REVOLVING ENFORCEMENT FORESTRY MACI GRANT CD MISC. LOAN (2) GRANT CIIRP GRANT ASSETS Cash and investments 68,680 60,314 260,828 200,976 22,632 4,462 Taxes and assessments receivable, net 10,602 - - - - - Accounts receivable - net - - - Notes and loans receivable 44,717 552,572 Due from other funds - - - - Due from other governments 22,786 2,085 Prepaids - - Other debits - Restricted assets: Restricted cash and investments 92,282 - - Total assets24,717 LIABILITIES AND FUND BALANCE Liabilities: Accounts payable 67 Retainage - - - Accrued payroll 2,003 2,511 1,483 Due to other funds - - - Other credits - - - Total liabilities 2,070 2,511 1,483 Deferred inflows of resources Unavailable revenue - deferred accounts receivable - - - - - Unavailable revenue - deferred loans - 44,717 552,572 Unavailable revenue - deferred taxes and assessments 10,602 - - Total deferred inflows of resources 10,602 44,717 552,572 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid Restricted General Government - - Pubhc Safety - 22206 2,979 Public Works - 60,314 - - Culture and Recreation 181,678 - - - Community Development - 260,828 200,976 Debt Service - - Unrestricted fund balance: Unassigned - - - - - - Total fund balance 181,678 60,314 260,828 200,976 22206 2,979 Total liabilities and fund balance 194,350 60,314 305,545 753,548 24,717 4,462 80 ASSETS Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans 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 Other credits Total liabilities Deferred inflows of resources Unavailable revenue - deferred accounts receivable Unavailable revenue - deferred loans Unavailable revenue - deferred taxes and assessments Total deferred inflows of resources 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 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Balance Sheet June 30, 2014 LAW PRESERVE ENFORCEMENT AMERICA BROWNFIELDS HAZMAT TRAILS GRANTS GRANT GRANTS (2) FIRE GRANTS GRANT GRANTS (20298) (1,375) (15,133) 40 13,727 (57,895) 23,149 1,375 18,933 59,895 969 3,820 3,800 40 13,727 777 - 3,800 40 212 - - - - - 2,000 614 2,472 - 614 3,800 40 2,684 2,000 3,206 11,043 3,206 - - 11,043 - 3,820 3,800 40 13,727 2,000 81 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Balance Sheet June 30, 2014 AIRPORT TIF WESTSIDE TIF Total Special DEBT DEBT NSP GRANT (2) Revenue Funds G.O. BONDS CITY HALL SERVICE SERVICE ASSETS Cash and investments 33,056 5,825,411 (25,175) 326 (67,491) 988 Taxes and assessments receivable, net - 260,328 71,819 - 51284 - Accounts receivable - net 264,795 - - Notes and loans receivable 597289 Due from other funds - - - Due from other governments 360,527 46,695 71,987 Prepaids 21,369 - - Other debits 1255 - Restricted assets: Restricted cash and investments - 544,903 - - 184,875 - Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable 33,056 140,405 Retainage - 3,167 Accrued payroll 100,168 Due to other funds 45,000 Other credits - 286 Total liabilities 33,056 289,026 Deferred inflows of resources Unavailable revenue - deferred accounts receivable - 253,083 Unavailable revenue - deferred loans 597289 - - Unavailable revenue - deferred taxes and assessments 260,328 71,819 51,284 Total deferred inflows of resources 1,110,700 71,819 51,284 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 21,369 41,054 930,531 604,793 634,672 4,243,732 - - - - - 21,520 326 189,371 988 - 6,476,151 21,520 326 189,371 988 33,056 7,875,877 93,339 326 240,655 988 82 ASSETS Cash and investments Taxes and assessments receivable, net Accounts receivable - net Notes and loans 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: City of Kalispell, Montana Nonmaj or Governmental Funds Combining Balance Sheet June 30, 2014 SID Total Debt Total Nonmajor REVOLVING S & C'S SID 343 SID 345 Service Funds Governmental Funds 43,462 558 - (1,908) (49,240) 5,776,171 - 37,317 503,671 241,000 905,091 1,165,419 - - - - 264,795 - - 597,289 208,707 - - 208,707 208,707 - 900 9,375 128,957 489,484 - - - 21,369 - - - - 1,255 29,393 - 57,795 11,172 283,235 828,138 Accounts payable 140,405 Retainage 3,167 Accrued payroll 100,168 Due to other funds 45,000 Other credits 286 Total liabilities 289,026 Deferred inflows of resources Unavailable revenue - deferred accounts receivable 253,083 Unavailable revenue - deferred loans - - - - 597,289 Unavailable revenue - deferred taxes and assessments 37,317 503,671 241,000 905,091 1,165,419 Total deferred inflows of resources 37,317 503,671 241,000 905,091 2,015,791 Fund Balance: Nonspendable - not in spendable form: Long-term recievables Prepaid 21,369 Restricted General Government 41,054 Public Safety 930,531 Public Works 604,793 Culture and Recreation 634,672 Community Development - - - - - 4243,732 Debt Service 281,562 1,458 67,170 9,264 571,659 571,659 Unrestricted fund balance: Unassigned - - - - - - Total fund balance 281,562 1,458 67,170 9,264 571,659 7,047,810 Total liabilities and fund balance 281,562 38,775 570,841 250264 1,476,750 9,352,627 83 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 OLDSCHOOL REVENUES AIRPORT TIF WESTSIDE TIF PARKS IN LIEU PARKS AMBULANCE TIF (TECH) Taxes and assessments - 281,061 - 884,051 - 49,813 Licenses and permits - - - - - - Intergovernmental 42,671 234,165 - 14,000 100,049 3,057 Charges for services - - 12,722 523,405 567,337 - Fines and forfeitures - - - - - - Miscellaneous - - 5,000 2,051 - - Investment earnings 1,570 15,284 161 1,322 67 77 Total revenues 44,241 530,510 17,883 1,424,829 667,453 52,947 EXPENDITURES General government - - - - - - Public safety - - - - 960,244 - Public works - - - - - - Parks and recreation - - - 1,461,874 - - Community Development 32,539 60,939 - - - 22,230 Debt service - principal - - - 24,454 - - Debt service - interest - - - 888 - - Capital outlay 32,800 15,900 Total expenditures 32,539 60,939 32,800 1,503,116 960,244 22,230 Excess (deficiency) of revenues over expenditures 11,702 469,571 (14,917) (78,287) (292,791) 30,717 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - - Transfers in 450,000 - - 68,000 291,796 - Transfers (out) (32,520) (11,673) (22,000) Total other financing sources and uses 450,000 (32,520) (11,673) 68,000 291,796 (22,000) Net change in fund balance 461,702 437,051 (26,590) (10,287) (995) 8,717 Fund balances - beginning 141,336 2,728,628 35,978 465,831 10,448 4,493 Restatements Fund balances - beginning restated 141,336 2,728,628 35,978 465,831 10,448 4,493 Fund balances - ending 603,038 3,165,679 9,388 455,544 9,453 13,210 84 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 PUBLIC OLD SCHOOL BUILDING SAFETY REVENUES TIF (IND) HEALTH LEVY DEPT. IMPACT FEES LIGHT DIST. GAS TAX Taxes and assessments 2,520 719,914 - - 235,953 - Licenses and permits - - 352,656 - - - Intergovernmental - 22,274 - - - 364,563 Charges for services - - 83,242 153,952 - - Fines and forfeitures - - - - - - Miscellaneous - - - - 14,282 - Investment earnings 68 - 2,078 2,092 527 2,209 Total revenues 2,588 742,188 437,976 156,044 250,762 366,772 EXPENDITURES General government - - - - - - Public safety - - 340,626 3,500 - - Public works - - - - 282,740 280,301 Parks and recreation - - - - - - Community Development - - - - - - Debt service - principal - - - 29,326 10,658 - Debt service - interest - - - 5,977 465 - Capital outlay 22,155 100,329 72,123 Total expenditures 362,781 38,803 394,192 352,424 Excess (deficiency) of revenues over expenditures 2,588 742,188 75,195 117,241 (143,430) 14,348 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - 97,651 - Transfers in - - - - - - Transfers (out) (8,797) (728,000) Total other financing sources and uses (8,797) (728,000) 97,651 Net change in fund balance (6,209) 14,188 75,195 117,241 (45,779) 14,348 Fund balances - beginning 6,210 26,866 354,444 344,195 153,315 422,595 Restatements Fund balances - beginning restated 6,210 26,866 354,444 344,195 153,315 422,595 Fund balances - ending 1 41,054 429,639 461,436 107,536 436,943 85 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 DRUG URBAN RD REVOLVING STONEGARDEN ENFORCEMEN REVENUES FORESTRY MACI GRANT CD MISC. LOAN (2) GRANT T GRANT Taxes and assessments - - - - - - Licenses and permits - - - - - - Intergovernmental 2,750 151,111 - - 4,622 34,179 Charges for services 216,333 - 9,820 98,030 - - Fines and forfeitures - - - - - - Miscellaneous 492 - 865 - - 10,976 Investment earnings 698 - 1,320 2,117 - - Total revenues 220,273 151,111 12,005 100,147 4,622 45,155 EXPENDITURES General government - - - - - - Public safety - - - - 4,622 90,376 Public works - - - - - - Parks and recreation 202,721 - - - - - Community Development - - - 100,007 - - Debt service - principal 8,155 - - 25,633 - - Debt service - interest 319 - - 6,466 - - Capital outlay 174,533 Total expenditures 211,195 174,533 132,106 4,622 90,376 Excess (deficiency) of revenues over expenditures 9,078 (23,422) 12,005 (31,959) (45,221) OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - - Transfers in - - - - - 55,000 Transfers (out) Total other financing sources and uses 55,000 Net change in fund balance 9,078 (23,422) 12,005 (31,959) 9,779 Fund balances - beginning 172,600 83,736 248,823 232,935 - 12,427 Restatements Fund balances - beginning restated 172,600 83,736 248,823 232,935 12,427 Fund balances - ending 181,678 60,314 260,828 200,976 - 22,206 86 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 LAW CULTURAL PRESERVE CDBG-ED ENFORCEMEN ARTS AMERICA (FVCC) DUI COURT REVENUES CHRP GRANT T GRANTS GRANTS GRANT GRANT GRANT Taxes and assessments - - - - - - Licenses and permits - - - - - - Intergovernmental - 52,164 1,280 12,568 258,155 3,003 Charges for services - 18,959 - - - - Fines and forfeitures - - - - - 325 Miscellaneous - 7,250 - - - - Investment earnings - - - - - - Total revenues - 78,373 1,280 12,568 258,155 3,328 EXPENDITURES General government - - 1,280 - - 8,373 Public safety 76,477 78,358 - - - - Public works - - - - - - Parks and recreation - - - - - Community Development - - - 12,568 258,155 - Debt service - principal - - - - - - Debt service - interest - - - - - - Capital outlay Total expenditures 76,477 78,358 1,280 12,568 258,155 8,373 Excess (deficiency) of revenues over expenditures (76,477) 15 (5,045) OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - - Transfers in 36,436 3,500 - - - - Transfers (out) Total other financing sources and uses 36,436 3,500 Net change in fund balance (40,041) 3,515 (5,045) Fund balances - beginning 43,020 2,742 - - - 5,045 Restatements (3,051) Fund balances - beginning restated 43,020 (309) 5,045 Fund balances - ending 2,979 3,206 87 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 BROWNFIELDS HAZMAT TRAILS Total Special REVENUES GRANTS (2) FIRE GRANTS GRANT GRANTS NSP GRANT (2) Revenue Funds Taxes and assessments - - - - - 2,173,312 Licenses and permits - - - - - 352,656 Intergovernmental 272,627 105,820 44,167 152,378 733,074 2,608,677 Charges for services - - - - - 1,683,800 Fines and forfeitures - - - - - 325 Miscellaneous - 4,294 - - - 45,210 Investment earnings - - 136 - - 29,726 Total revenues 272,627 110,114 44,303 152,378 733,074 6,893,706 EXPENDITURES General government - - - - - 9,653 Public safety - 4,984 79,649 - - 1,638,836 Public works - - - - - 563,041 Parks and recreation - - - - - 1,664,595 Community Development 272,627 - - - 733,074 1,492,139 Debt service - principal - - - - - 98,226 Debt service -interest - - - - - 14,115 Capital outlay 109,179 164,050 691,069 Total expenditures 272,627 114,163 79,649 164,050 733,074 6,171,674 Excess (deficiency) of revenues over expenditures (4,049) (35,346) (11,672) 722,032 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - 97,651 Transfers in - - - 11,672 - 916,404 Transfers (out) (802,990) Total other financing sources and uses 11,672 211,065 Net change in fund balance (4,049) (35,346) 933,097 Fund balances - beginning - 4,049 46,389 - - 5,546,105 Restatements (3,051) Fund balances - beginning restated 4,049 46,389 5,543,054 Fund balances - ending 11,043 - - 6,476,151 88 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 AIRPORT TIF WESTSIDE TIF SID REVENUES G.O. BONDS CITY HALL DEBT SERVICE DEBT SERVICE REVOLVING S & CIS Taxes and assessments 486,393 - 630,891 - - 9,935 Licenses and permits - - - - - - Intergovernmental - 101,890 - - - - Charges for services - - - - - - Fines and forfeitures - - - - - - Miscellaneous - 54,866 - - - Investment earnings 730 - 1,251 - 1,454 - Total revenues 487,123 156,756 632,142 - 1,454 9,935 EXPENDITURES General government - - - - - - Public safety - - - - - - Public works - - - - - - Parks and recreation - - - - - - Community Development - - - - - - Debt service -principal 445,000 116,190 135,000 13,000 - 8,198 Debt service - interest 57,213 40,562 45,800 19,380 - 1,222 Capital outlay Total expenditures 502,213 156,752 180,800 32,380 9,420 Excess (deficiency) of revenues over expenditures (15,090) 4 451,342 (32,380) 1,454 515 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - 12,100 - Transfers in - - - 32,520 - - Transfers (out) (450,000) Total other financing sources and uses (450,000) 32,520 12,100 Net change in fund balance (15,090) 4 1,342 140 13,554 515 Fund balances - beginning 36,610 322 188,029 848 268,008 943 Restatements Fund balances - beginning restated 36,610 322 188,029 848 268,008 943 Fund balances - ending 21,520 326 189,371 988 281,562 1,458 89 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 Total Debt Service S & C "WILLOWS" Total Capital REVENUES SID 343 SID 345 Funds CONSTRUCTION PROJECT Project Funds Taxes and assessments 104,587 - 1,231,806 - - - Licenses and permits - - - - - - Intergovernmental - - 101,890 - - - Charges for services - - - - - - Fines and forfeitures - - - - - - Miscellaneous - - 54,866 - - Investment earnings - - 3,435 - - - Total revenues 104,587 - 1,391,997 - - - EXPENDITURES General government - - - - - - Public safety - - - - - - Public works - - - - - - Parks and recreation - - - - - - Community Development - - - - - - Debt service - principal 90,000 1,000 808,388 - - - Debt service - interest 26,720 908 191,805 - - - Capital outlay 17,472 185,719 203,191 Total expenditures 116,720 1,908 1,000,193 17,472 185,719 203,191 Excess (deficiency) of revenues over expenditures (12,133) (1,908) 391,804 (17,472) (185,719) (203,191) OTHER FINANCING SOURCES (USES) Issuance of debt - 11,172 23,272 17,472 218,728 236,200 Transfers in - - 32,520 - - - Transfers (out) (450,000) Total other financing sources and uses 11,172 (394,208) 17,472 218,728 236,200 Net change in fund balance (12,133) 9,264 (2,404) 33,009 33,009 Fund balances - beginning 79,303 - 574,063 - (33,009) (33,009) Restatements Fund balances - beginning restated 79,303 574,063 (337009) (33,009) Fund balances - ending 67,170 9,264 571,659 - - - 90 City of Kalispell, Montana Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2014 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 91 Total Nonmajor Governmental Funds $ 3,405,118 352,656 2,710,567 1,683,800 325 100,076 33,161 $ 8,285,703 $ 9,653 1,638,836 563,041 1,664,595 1,492,139 906,614 205,920 894,260 $ 7,375,058 $ 910,645 $ 357,123 948,924 (1,252,990) $ 53,057 $ 963,702 $ 6,087,159 (3,051) $ 6,084,108 $ 7,047,810 BUDGETARY COMPARISON SCHEDULE - OTHER MAJOR FUNDS City of Kalispell, Montana Budgetary Comparison Schedule Major Debt Service Fund For the Fiscal Year Ended June 30, 2014 SID 344 ACTUAL AMOUNTS VARIANCE BUDGETED AMOUNTS (BUDGETARY WITH FINAL ORIGINAL FINAL BASIS) See Note A BUDGET RESOURCES (INFLOWS): Taxes and assessments $ 216,118 $ 216,118 $ 83,160 $ (132,958) Licenses and permits - - - Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings - - - Amounts available for appropriation 216,118 216,118 83,160 (132,958) CHARGES TO APPROPRIATIONS (OUTFLOWS); General government - - - Public safety 83,160 (132,958) Public works - Community development Conservation ofnatural resources - - - Debt service - principal 225,000 225,000 225,000 Debt service - interest 142,283 142,283 142,283 Capital outlay - - - Total charges to appropriations 367,283 367,283 367,283 OTHER FINANCING SOURCES (USES) Issuance ofdebt - - - Transfers in 30,797 30,797 30,797 Transfers out - - - Total other financing sources (uses) 30,797 30,797 30,797 Net change in fund balance $ (L 326) Fund balance - beginning of the year $ 44,619 Fund balance - beginning of the year - restated 44,619 Fund balance - end of the year $ (208,707) 92 BUDGETARY COMPARISON SCHEDULE - NONMAJOR FUNDS City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 AIRPORT TIF Westside TIF Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 371,200 281,061 (90,139) Licenses and permits - - - - - - Intergovernmental 14,832 42,671 27,839 95,000 234,165 139,165 Charges for services - - - - - - Fines and forfeitures Miscellaneous - - - - - Investment earnings 500 1,570 1,070 20,000 15,284 (4,716) Total revenues 15,332 44,241 28,909 486,200 530,510 44,310 EXPENDITURES General government Public safety Public works Parks and recreation - - - - - - Community Development 141,372 32,539 108,833 2,049,335 60,939 1,988,396 Debt service - principal - - - - - - Debt service - interest Capital outlay - - - - - - Total expenditures 141,372 32,539 108,833 2,049,335 60,939 1,988,396 Excess (deficiency) of revenues over expenditures (126,040) 11,702 137,742 (1,563,135) 469,571 2,032,706 OTHER FINANCING SOURCES (USES) Issuance of debt - - Transfers in 450,000 450,000 Transfers (out) - - (32,520) (32,520) Total other financing sources and uses 450,000 450,000 (32,520) (32,520) Net change in fund balance Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements 323,960 461,702 137,742 (1,595,655) 437,051 2,032,706 141,336 603,038 93 2,728,628 3,165,679 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Parks in Lieu Parks Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 877,500 884,051 6,551 Licenses and permits - - - Intergovernmental - - - 14,000 14,000 - Charges for services 1,400 12,722 11,322 476,500 523,405 46,905 Fines and forfeitures - - - - - Miscellaneous 6,400 5,000 (1,400) 2,000 2,051 51 Investment earnings 400 161 (239) 1,400 1,322 (78) Total revenues 8,200 17,883 9,683 1,371,400 1,424,829 53,429 EXPENDITURES General government Public safety Public works - - - Parks and recreation 1,531,509 1,461,874 69,635 Community Development - - - Debt service - principal 24,505 24,454 51 Debt service - interest 1,361 888 473 Capital outlay 32,800 32,800 7,880 15,900 (8,020) Total expenditures 32,800 32,800 - 1,565,255 1,503,116 62,139 Excess (deficiency) of revenues over expenditures (24,600) (14,917) 9,683 (193,855) (78,287) 115,568 OTHER FINANCING SOURCES (USES) Issuance of debt - - - Transfers in 68,000 68,000 Transfers (out) (11,673) (11,673) - - Total other financing sources and uses (11,673) (11,673) - 68,000 68,000 - Net change in fund balance (36,273) (26,590) 9,683 (125,855) (10,287) 115,568 Fund balances - beginning 35,978 465,831 Restatements - - Fund balances - beginning restated 35,978 465,831 Fund balances - ending 9,388 455,544 See accompanying notes to the financial statements 94 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 AMBULANCE OLD SCHOOL TIF (TECH) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 46,050 49,813 3,763 Licenses and permits - - - - - Intergovernmental 110,000 100,049 (9,951) 362 3,057 2,695 Charges for services 588,600 567,337 (21,263) - - - Fines and forfeitures - - Miscellaneous - - - - - Investment earnings - 67 67 50 77 27 Total revenues 698,600 667,453 (31,147) 46,462 52,947 6,485 EXPENDITURES General government - - - - - - Public safety 968,919 960,244 8,675 Public works - - - Parks and recreation - - - Community Development 24,250 22,230 2,020 Debt service - principal - - - Debt service - interest Capital outlay - - - - - - Total expenditures 968,919 960,244 8,675 24,250 22,230 2,020 Excess (deficiency) of revenues over expenditures (270,319) (292,791) (22,472) 22,212 30,717 8,505 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - - Transfers in 264,558 291,796 27,238 Transfers (out) - - - (22,000) (22,000) Total other financing sources and uses 264,558 291,796 27,238 (22,000) (22,000) - Net change in fund balance (5,761) (995) 4,766 212 8,717 8,505 Fund balances - beginning 10,448 4,493 Restatements - - Fund balances - beginning restated 10,448 4,493 Fund balances - ending 9,453 13,210 See accompanying notes to the financial statements 95 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 OLD SCHOOL TIF (IND) Positive / (Negative) Budget Actual Variance REVENUES Taxes and assessments 13,000 2,520 (10,480) Licenses and permits - - Intergovernmental Charges for services Fines and forfeitures Miscellaneous - - Investment earnings - 68 68 Total revenues 13,000 2,588 (10,412) 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 13,000 2,588 (10,412) OTHER FINANCING SOURCES (USES) Issuance of debt - Transfers in - Transfers (out) (13,000) (8,797) 4,203 Total other financing sources and uses (13,000) (8,797) 4,203 Net change in fund balance (6,209) (6,209) Fund balances - beginning 6,210 Restatements - Fund balances - beginning restated 6,210 Fund balances - ending 1 See accompanying notes to the financial statements 96 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Health Levy Building Department Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 724,657 719,914 (4,743) - - Licenses and permits - - - 237,200 352,656 115,456 Intergovernmental 22,274 22,274 - - - Charges for services - - 50,000 83,242 33,242 Fines and forfeitures - - - Miscellaneous - - - Investment earnings - - 11500 2,078 578 Total revenues 724,657 742,188 17,531 288,700 437,976 149,276 EXPENDITURES General government - - - - - - Public safety 330,050 340,626 (10,576) Public works - - Parks and recreation Community Development Debt service - principal Debt service - interest - - - Capital outlay 50,000 22,155 27,845 Total expenditures - - - 380,050 362,781 17,269 Excess (deficiency) of revenues over expenditures 724,657 742,188 17,531 (91,350) 75,195 166,545 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - Transfers in - Transfers (out) (729,000) (728,000) 1,000 Total other financing sources and uses (729,000) (728,000) 1,000 - - Net change in fund balance (4,343) 14,188 18,531 (91,350) 75,195 166,545 Fund balances - beginning 26,866 354,444 Restatements - - Fund balances - beginning restated 26,866 354,444 Fund balances - ending 41,054 429,639 See accompanying notes to the financial statements 97 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Impact Fees Light Maintenance Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 237,500 235,953 (1,547) Licenses and permits - - Intergovernmental - - - Charges for services 67,200 153,952 86,752 Fines and forfeitures - - - - - Miscellaneous - - - - 14,282 14,282 Investment earnings 2,175 2,092 (83) 900 527 (373) Total revenues 69,375 156,044 86,669 238,400 250,762 12,362 EXPENDITURES General government Public safety 44,000 3,500 40,500 - - - Public works - - - 296,025 282,740 13,285 Parks and recreation - - - Community Development - - - - - - Debt service - principal 29,250 29,326 (76) 23,000 10,658 12,342 Debt service - interest 5,955 5,977 (22) 1,438 465 973 Capital outlay 250,000 - 250,000 101,275 100,329 946 Total expenditures 329,205 38,803 290,402 421,738 394,192 27,546 Excess (deficiency) of revenues over expenditures (259,830) 117,241 377,071 (183,338) (143,430) 39,908 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 98,000 97,651 (349) 98,000 97,651 (349) (259,830) 117,241 377,071 (85,338) (45,779) 39,559 344,195 344,195 461,436 98 153,315 107,536 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Gas Tax URBAN FORESTRY Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - - Intergovernmental 360,000 364,563 4,563 2,750 2,750 Charges for services - - - 207,200 216,333 9,133 Fines and forfeitures - - - Miscellaneous - - - 750 492 (258) Investment earnings 2,000 2,209 209 500 698 198 Total revenues 362,000 366,772 4,772 211,200 220,273 9,073 EXPENDITURES General government - - - - - - Public safety - - - Public works 660,500 280,301 380,199 - - - Parks and recreation - - - 321,840 202,721 119,119 Community Development - - - Debt service - principal 8,210 8,155 55 Debt service - interest - - - 400 319 81 Capital outlay 85,000 72,123 12,877 - - - Total expenditures 745,500 352,424 393,076 330,450 211,195 119,255 Excess (deficiency) of revenues over expenditures (383,500) 14,348 397,848 (119,250) 9,078 128,328 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in Transfers (out) Total other financing sources and uses - - - - Net change in fund balance (383,500) 14,348 397,848 (119,250) 9,078 128,328 Fund balances - beginning 422,595 172,600 Restatements - - Fund balances - beginning restated 422,595 172,600 Fund balances - ending 436,943 181,678 See accompanying notes to the financial statements 99 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 MACI GRANT CD MISC. Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental 524,000 151,111 (372,889) - - Charges for services - - 9,820 9,820 Fines and forfeitures - - Miscellaneous - 865 865 Investment earnings - - 11200 1,320 120 Total revenues 524,000 151,111 (372,889) 11,020 12,005 985 EXPENDITURES General government Public safety Public works Parks and recreation - - Community Development 25,865 25,865 Debt service - principal - - Debt service - interest - - - Capital outlay 650,000 174,533 475,467 - - Total expenditures 650,000 174,533 475,467 25,865 25,865 Excess (deficiency) of revenues over expenditures (126,000) (23,422) 102,578 (14,845) 12,005 26,850 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in 42,264 (42,264) Transfers (out) - Total other financing sources and uses 42,264 (42,264) - - Net change in fund balance (83,736) (23,422) 60,314 (14,845) 12,005 26,850 Fund balances - beginning 83,736 248,823 Restatements - - Fund balances - beginning restated 83,736 248,823 Fund balances - ending 60,314 260,828 See accompanying notes to the financial statements 100 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 RD REVOLVING LOAN (2) STONEGARDEN GRANT Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - Intergovernmental - - - 17,750 4,622 (13,128) Charges for services 94,826 98,030 3,204 - - Fines and forfeitures - - - Miscellaneous - - - Investment earnings 800 2,117 1,317 - - Total revenues 95,626 100,147 4,521 17,750 4,622 (13,128) EXPENDITURES General government - - - - - - Public safety 17,750 4,622 13,128 Public works - - - Parks and recreation - - - Community Development 214,314 100,007 114,307 Debt service - principal 26,050 25,633 417 Debt service - interest 6,800 6,466 334 - Capital outlay - - - - - Total expenditures 247,164 132,106 115,058 17,750 4,622 13,128 Excess (deficiency) of revenues over expenditures (151,538) (31,959) 119,579 - - - OTHER FINANCING SOURCES (USES) Issuance of debt - Transfers in Transfers (out) Total other financing sources and uses - Net change in fund balance (151,538) (31,959) 119,579 Fund balances - beginning 232,935 Restatements - Fund balances - beginning restated 232,935 Fund balances - ending 200,976 See accompanying notes to the financial statements 101 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Drug Enforcement Grant CHRP GRANT Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - Intergovernmental 29,260 34,179 4,919 Charges for services - - - Fines and forfeitures - - Miscellaneous 10,976 10,976 Investment earnings - - Total revenues 29,260 45,155 15,895 EXPENDITURES General government - - - - - Public safety 90,376 90,376 78,663 76,477 2,186 Public works - - - - - Parks and recreation Community Development Debt service - principal Debt service - interest Capital outlay - - - - - Total expenditures 90,376 90,376 - 78,663 76,477 2,186 Excess (deficiency) of revenues over expenditures (61,116) (45,221) 15,895 (78,663) (76,477) 2,186 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - - - Transfers in 55,000 55,000 36,939 36,436 (503) Transfers (out) - - - - - Total other financing sources and uses 55,000 55,000 - 36,939 36,436 (503) Net change in fund balance (6,116) 9,779 15,895 (41,724) (40,041) 1,683 Fund balances - beginning 12,427 43,020 Restatements - - Fund balances - beginning restated 12,427 43,020 Fund balances - ending 22,206 2,979 See accompanying notes to the financial statements 102 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 LAW ENFORCEMENT GRANTS CULTURAL ARTS GRANTS Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - - Intergovernmental 51,500 52,164 664 23,750 1,280 (22,470) Charges for services 20,000 18,959 (1,041) - - Fines and forfeitures - - - Miscellaneous 2,500 7,250 4,750 Investment earnings - - - - - Total revenues 74,000 78,373 4,373 23,750 1,280 (22,470) EXPENDITURES General government - - - 23,750 1,280 22,470 Public safety 90,413 78,358 12,055 - - - Public works - - - Parks and recreation Community Development Debt service - principal Debt service - interest Capital outlay - - - - - - Total expenditures 90,413 78,358 12,055 23,750 1,280 22,470 Excess (deficiency) of revenues over expenditures (16,413) 15 16,428 - - - OTHER FINANCING SOURCES (USES) Issuance of debt - - - Transfers in 3,500 3,500 Transfers (out) - - Total other financing sources and uses 3,500 3,500 Net change in fund balance (12,913) 3,515 16,428 Fund balances - beginning 2,742 Restatements (3,051) Fund balances - beginning restated (309) Fund balances - ending 3,206 See accompanying notes to the financial statements 103 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Preserve America Grant CDBG - ED FVCC Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 19,819 12,568 (7,251) 359,500 258,155 (101,345) Charges for services - - - - Fines and forfeitures Miscellaneous Investment earnings - - - - Total revenues 19,819 12,568 (7,251) 359,500 258,155 (101,345) EXPENDITURES General government - - - - Public safety Public works Parks and recreation - - - - - - Community Development 19,819 12,568 7,251 359,500 258,155 101,345 Debt service - principal - - - - - - Debt service - interest Capital outlay - - - - - - Total expenditures 19,819 12,568 7,251 359,500 258,155 101,345 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 104 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 DUI Court Grant BROWNFIELDS GRANTS (2) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 63,996 3,003 (60,993) 1,141,217 272,627 (868,590) Charges for services - - - - - Fines and forfeitures 325 325 Miscellaneous - - Investment earnings - - - - Total revenues 63,996 3,328 (60,668) 1,141,217 272,627 (868,590) EXPENDITURES General government 64,987 8,373 56,614 - - Public safety - - - Public works Parks and recreation - - - Community Development 1,141,217 272,627 868,590 Debt service - principal - - - Debt service - interest Capital outlay - - - Total expenditures 64,987 8,373 56,614 1,141,217 272,627 868,590 Excess (deficiency) of revenues over expenditures (991) (5,045) (4,054) - - - OTHER FINANCING SOURCES (USES) Issuance of debt - Transfers in Transfers (out) Total other financing sources and uses - Net change in fund balance (991) (5,045) (4,054) Fund balances - beginning 5,045 Restatements - Fund balances - beginning restated 5,045 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, 2014 FIRE GRANTS HAZMAT GRANT Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - Intergovernmental 122,403 105,820 (16,583) 44,167 44,167 Charges for services - - - - Fines and forfeitures - - - Miscellaneous 2,500 4,294 1,794 - - Investment earnings - - - 100 136 36 Total revenues 124,903 110,114 (14,789) 44,267 44,303 36 EXPENDITURES General government - - - - - - Public safety 17,600 4,984 12,616 86,434 79,649 6,785 Public works - - - - - - Parks and recreation Community Development Debt service - principal Debt service - interest - - - Capital outlay 112,403 109,179 3,224 - - - Total expenditures 130,003 114,163 15,840 86,434 79,649 6,785 Excess (deficiency) of revenues over expenditures (5,100) (4,049) 1,051 (42,167) (35,346) 6,821 OTHER FINANCING SOURCES (USES) Issuance of debt - - Transfers in Transfers (out) Total other financing sources and uses - - Net change in fund balance (5,100) (4,049) 1,051 (42,167) (35,346) 6,821 Fund balances - beginning 4,049 46,389 Restatements - - Fund balances - beginning restated 4,049 46,389 Fund balances - ending - 11,043 See accompanying notes to the financial statements 106 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 TRAILS GRANTS NSP GRANT (2) Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits - - - - - Intergovernmental 105,826 152,378 46,552 768,134 733,074 (35,060) Charges for services - - - - - Fines and forfeitures Miscellaneous Investment earnings - - - - - Total revenues 105,826 152,378 46,552 768,134 733,074 (35,060) EXPENDITURES General government - - - - - Public safety Public works Parks and recreation - - - Community Development 768,134 733,074 35,060 Debt service - principal - - - Debt service - interest - - Capital outlay 164,050 164,050 - - - Total expenditures 164,050 164,050 - 768,134 733,074 35,060 Excess (deficiency) of revenues over expenditures (58,224) (11,672) 46,552 - - - OTHER FINANCING SOURCES (USES) Issuance of debt - - Transfers in 11,672 11,672 Transfers (out) - Total other financing sources and uses 11,672 11,672 Net change in fund balance (58,224) - 58,224 Fund balances - beginning Restatements Fund balances - beginning restated Fund balances - ending See accompanying notes to the financial statements 107 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Total Special Revenue Funds G.O. BONDS Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 2,269,907 2,173,312 (96,595) 491,500 486,393 (5,107) Licenses and permits 237,200 352,656 115,456 - - Intergovernmental 3,868,266 2,608,677 (1,259,589) Charges for services 1,515,546 1,683,800 168,254 Fines and forfeitures - 325 325 Miscellaneous 14,150 45,210 31,060 - - - Investment earnings 31,525 29,726 (1,799) 500 730 230 Total revenues 7,936,594 6,893,706 (1,042,888) 492,000 487,123 (4,877) EXPENDITURES General government 88,737 9,653 79,084 - - Public safety 1,724,205 1,638,836 85,369 Public works 956,525 563,041 393,484 Parks and recreation 1,853,349 1,664,595 188,754 Community Development 4,743,806 1,492,139 3,251,667 - - Debt service - principal 111,015 98,226 12,789 445,000 445,000 - Debt service - interest 15,954 14,115 1,839 57,313 57,213 100 Capital outlay 1,453,408 691,069 762,339 - - Total expenditures 10,946,999 6,171,674 4,775,325 502,313 502,213 100 Excess (deficiency) of revenues over expenditures (3,010,405) 722,032 3,732,437 (10,313) (15,090) (4,777) OTHER FINANCING SOURCES (USES) Issuance of debt 98,000 97,651 (349) Transfers in 920,261 916,404 (3,857) Transfers (out) (808,193) (802,990) 5,203 Total other financing sources and uses 210,068 211,065 997 Net change in fund balance (2,800,337) 933,097 3,733,434 (10,313) (15,090) (4,777) Fund balances - beginning 5,546,105 36,610 Restatements (3,051) - Fund balances - beginning restated 5,543,054 36,610 Fund balances - ending 6,476,151 21,520 See accompanying notes to the financial statements 108 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 City Hall Debt Service Airport TIF Debt Service Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 638,500 630,891 (7,609) Licenses and permits - - - - Intergovernmental 101,890 101,890 Charges for services - - Fines and forfeitures - - - Miscellaneous 54,862 54,866 4 - - - Investment earnings - - - 11500 1,251 (249) Total revenues 156,752 156,756 4 640,000 632,142 (7,858) EXPENDITURES General government - - - - - Public safety Public works Parks and recreation Community Development - - - - Debt service - principal 116,190 116,190 135,000 135,000 Debt service - interest 40,562 40,562 45,800 45,800 Capital outlay - - - Total expenditures 156,752 156,752 - 180,800 180,800 Excess (deficiency) of revenues over expenditures - 4 4 459,200 451,342 (7,858) OTHER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in Transfers (out) (450,000) (450,000) Total other financing sources and uses (450,000) (450,000) Net change in fund balance 4 4 9,200 1,342 (7,858) Fund balances - beginning 322 188,029 Restatements - - Fund balances - beginning restated 322 188,029 Fund balances - ending 326 189,371 See accompanying notes to the financial statements 109 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Westside TIF Debt SID Revolving Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous - Investment earnings 1,454 1,454 Total revenues 1,454 1,454 EXPENDITURES General government - - Public safety Public works Parks and recreation Community Development - - Debt service - principal 13,000 13,000 - Debt service - interest 19,520 19,380 140 Capital outlay - - - Total expenditures 32,520 32,380 140 - - Excess (deficiency) of revenues over expenditures (32,520) (32,380) 140 1,454 1,454 OTHER FINANCING SOURCES (USES) Issuance of debt - - - 12,100 12,100 Transfers in 32,520 32,520 - - Transfers (out) - - - - Total other financing sources and uses 32,520 32,520 - 12,100 12,100 Net change in fund balance - 140 140 13,554 13,554 Fund balances - beginning 848 268,008 Restatements - - Fund balances - beginning restated 848 268,008 Fund balances - ending 988 281,562 See accompanying notes to the financial statements 110 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 S & C's SID 343 Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 9,386 9,935 549 104,587 104,587 Licenses and permits - - - - - Intergovernmental Charges for services Fines and forfeitures Miscellaneous Investment earnings - - - - - Total revenues 9,386 9,935 549 104,587 104,587 EXPENDITURES General government - - - - - Public safety Public works Parks and recreation Community Development - - - - - Debt service - principal 8,200 8,198 2 90,000 90,000 Debt service - interest 1,236 1,222 14 28,510 26,720 1,790 Capital outlay - - - - - - Total expenditures 9,436 9,420 16 118,510 116,720 1,790 Excess (deficiency) of revenues over expenditures (50) 515 565 (13,923) (12,133) 1,790 OTHER FINANCING SOURCES (USES) Issuance of debt - - - - Transfers in Transfers (out) Total other financing sources and uses - - - - Net change in fund balance (50) 515 565 (13,923) (12,133) 1,790 Fund balances - beginning 943 79,303 Restatements - - Fund balances - beginning restated 943 79,303 Fund balances - ending 1,458 67,170 See accompanying notes to the financial statements 111 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 SID 345 Total Debt Service Funds Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance REVENUES Taxes and assessments 18,640 (18,640) 1,262,613 1,231,806 (30,807) Licenses and permits - - - Intergovernmental 101,890 101,890 Charges for services - - Fines and forfeitures - - - Miscellaneous 54,862 54,866 4 Investment earnings - 2,000 3,435 1,435 Total revenues 18,640 (18,640) 1,421,365 1,391,997 (29,368) EXPENDITURES General government - - - Public safety Public works Parks and recreation Community Development - - - - - Debt service - principal 8,000 1,000 7,000 815,390 808,388 7,002 Debt service - interest 10,640 908 9,732 203,581 191,805 11,776 Capital outlay - - - - - - Total expenditures 18,640 1,908 16,732 1,018,971 1,000,193 18,778 Excess (deficiency) of revenues over expenditures - (1,908) (1,908) 402,394 391,804 (10,590) OTHER FINANCING SOURCES (USES) Issuance of debt 11,172 11,172 - 23,272 23,272 Transfers in - - 32,520 32,520 - Transfers (out) - - (450,000) (450,000) - Total other financing sources and uses 11,172 11,172 (417,480) (394,208) 23,272 Net change in fund balance 9,264 9,264 (15,086) (2,404) 12,682 Fund balances - beginning - 574,063 Restatements - Fund balances - beginning restated - 574,063 Fund balances - ending 9,264 571,659 See accompanying notes to the financial statements 112 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 S & C Construction "WILLOWS" PROJECT Positive / Positive / (Negative) (Negative) Budget Actual Variance Budget Actual Variance 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 25,000 17,472 7,528 208,991 185,719 23,272 Total expenditures 25,000 17,472 7,528 208,991 185,719 23,272 Excess (deficiency) of revenues over expenditures (25,000) (17,472) 7,528 (208,991) (185,719) 23,272 OTHER FINANCING SOURCES (USES) Issuance of debt 25,000 17,472 (7,528) 208,991 218,728 9,737 Transfers in - - - - - Transfers (out) - - - - - Total other financing sources and uses 25,000 17,472 (7,528) 208,991 218,728 9,737 Net change in fund balance - - - 33,009 33,009 Fund balances - beginning (33,009) Restatements Fund balances - beginning restated (33,009) Fund balances - ending See accompanying notes to the financial statements 113 City of Kalispell, Montana Budgetary Comparison Schedule Nonmajor Governmental Funds For the Year Ended June 30, 2014 Total Capital Project Funds Positive / (Negative) Budget Actual Variance 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 233,991 203,191 30,800 Total expenditures 233,991 203,191 30,800 Excess (deficiency) of revenues over expenditures (233,991) (203,191) 30,800 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 233,991 236,200 2,209 233,991 236,200 2,209 - 33,009 33,009 (33,009) (33,009) See accompanying notes to the financial statements 114 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, 2014 ASSETS Current assets: Cash and investments Taxes and assessments receivable, net Accounts receivable - net Due from other governments Prepaids Total current assets Noncurrent assets: Capital assets - land Capital assets - depreciable, net Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable Accrued payroll Current portion of long-term capital liabilities Current portion of compensated absences payable Total current liabilities Noncurrent liabilities: Noncurrent portion of long-term capital liabilities Noncurrent portion of compensated absences Total noncurrent liabilities Total liabilities NET POSITION Net investment in capital assets Unrestricted Total net position See accompanying notes to the financial statements Airport Enterprise Solid Waste Totals $ 101,449 $ 797,707 $ 899,156 - 25,616 25,616 748 - 748 - 97,168 97,168 - 6,495 6,495 102,197 926,986 1,029,183 1,359,545 - 1,359,545 1,100,061 706,189 1,806,250 2,459,606 706,189 3,165,795 2,561,803 1,633,175 4,194,978 191 16,055 16,246 - 9,409 9,409 - 18,833 18,833 - 39,892 39,892 191 84,189 84,380 - 154,155 154,155 - 27,664 27,664 - 181,819 181,819 191 266,008 266,199 2,459,606 533,201 2,992,807 102,006 833,966 935,972 $ 2,561,612 $ 1,367,167 $ 3,928,779 115 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, 2014 OPERATING REVENUES Charges for services Miscellaneous revenues Total operating revenues OPERATING EXPENSES Personal services Supplies Purchased services Fixed charges Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Interest revenue Total non -operating revenues (expenses) Income (loss) before contributions and transfers Change in net position Net Position - beginning of the year Restatements Net Position - beginning of the year - restated Net Position - end of the year See accompanying notes to the financial statements 116 $ 78,657 $ 949,803 $ 1,028,460 - 1,873 1,873 78,657 951,676 1,030,333 28,271 488,845 517,116 277 95,838 96,115 32,243 27,943 60,186 20,499 107,372 127,871 96,461 92,652 189,113 177,751 812,650 990,401 (99,094) 139,026 39,932 646 4,478 5,124 646 4,478 5,124 (98,448) 143,504 45,056 (98,448) 143,504 45,056 2,844,493 1,223,663 4,068,156 (184,433) - (184,433) 2,660,060 1,223,663 3,883,723 $ 2,561,612 $ 1,367,167 $ 3,928,779 City of Kalispell, Montana Combining Statement of Cash Flows Nonmajor Proprietary Funds Year Ended June 30, 2014 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 fmancing activities: Acquisition and construction of capital assets Proceeds from bonds, loans and advances 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 See accompanying notes to the financial statements 117 Enterprise Solid Waste Totals $ 78,359 $ 937,536 $ 1,015,895 (71,919) (246,462) (318,381) ($36,904) ($480,835) ($517,739) (30,464) 212,113 181,649 ($453,598) (453,598) _ $172,988 172,988 (280,610) (280,610) 646 4,478 5,124 646 4,478 5,124 (29,818) (64,019) (93,837) 131,267 861,726 992,993 $ 101,449 $ 797,707 $ 899,156 $ (99,094) $ 139,026 $ 39,932 96,461 92,652 189,113 (298) - (298) 608 - 608 - 3,670 3,670 - (15,936) (15,936) (8,051) 6,325 (1,726) (18,900) (15,309) (34,209) (1,190) 1,685 495 $ (30,464) $ 212,113 $ 181,649 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 LIABILITIES Current liabilities: Due to others Total liabilities NET POSITION Unrestricted Total net position See accompanying notes to the financial statements City of Kalispell, Montana Combining Statement of Fiduciary Net Position Agency Funds June 30, 2014 Performance TBID Clearing Payroll Clearing Bonds Totals $ 2,066 $ 461,057 $ 36,329 $ 499,452 2,066 461,057 36,329 499,452 118 2,066 461,057 36,329 499,452 2,066 461,057 36,329 499,452 ASSETS Current assets: Cash and investments Total assets LIABILITIES Current liabilities: Due to others Total liabilities ASSETS Current assets: Cash and investments Total assets LIABILITIES Current liabilities: Due to others Total liabilities ASSETS Cash and investments Total assets LIABILITIES Due to others Total liabilities See accompanying notes to the financial statements City of Kalispell, Montana Combining Statement of Changes in Assets and Liabilities Agency Funds For the Fiscal Year Ended June 30, 2014 Payroll Clearing Balance Balance 1- zn omz AAA;*;..,, r,,,,P zn oma $ 484,338 $ 7,660,404 $ (7,683,685) $ 461,057 $ 484,338 $ 7,660,404 $ (7,683,685) $ 461,057 $ 484,338 $ 7,660,404 $ (7,683,685) $ 461,057 $ 484,338 $ 7,660,404 $ (7,683,685) $ 461,057 Performance Bonds Balance Balance June 30, 2013 Additions Deletions June 30, 2014 $ 29,823 $ 49,794 $ (43,288) $ 36,329 $ 29,823 $ 49,794 $ (43,288) $ 36,329 $ 29,823 $ 49,794 $ (43,288) $ 36,329 $ 29,823 $ 49,794 $ (43,288) $ 36,329 Tourism Business Improvement District Balance Balance June 30, 2013 Additions Deletions June 30, 2014 $ 928 $ 518,610 $ (517,472) $ 2,066 $ 928 $ 518,610 $ (517,472) $ 2,066 $ 928 $ 518,610 $ (517,472) $ 2,066 $ 928 $ 518,610 $ (517,472) $ 2,066 119