02. ExhibitsEXHIBITS
page
1 Budget Certification
2 Listing of Officials
3 General Statistical Information
4 Resolution No. 5578 -General Fund Unassigned Fund Balance Policy
5 Personnel Schedule-10 year history of FTE's
6-7 Master Salary &staff fund splits
8 2015 Certified Taxable Valuation Information
9 Mill Levy Calculation -Dept. of Revenue
10 Mill Levy History
11 Administrative Transfer Formula
12 Informarion Technology Transfer
13 Central Garage Transfer
14 Debt Obligation Schedule -All Funds
15 Chart -General Fund -Fund Balance History
16 Chart -Total City Budget by Department
17 Organization Chart
18-19 All Funds -Recap of Revenue, Expenditures/Expenses and Cash
20 All Funds -Recap of Expenditures/Expenses by Function
21-23 Tax Levy Requirements Schedule
C7TypF�
W . 4 City of Kalispell
nroNTaNa
Budget Certification
THIS IS TO CERTIFY that the Annual Budget for Fiscal 2016, was prepared according to law
and approved by the Kalispell City Council on August 17 2015; and that all financial data and
other information set forth herein are complete and correct to the best of my knowledge and
belief.
Signed
Mark Johnson
Ma >.
F
7
Signed
ou Fussell
City Manager
Date
Date
1
CITY OF KALISPELL
2016 FINAL BUDGET
ELECTED OFFICIALS
Manager/Council form of Government
Mayor Mark Johnson 12/2017
Council members:
Kari Gabriel
Ward I
12/2015
Jim Atkinson
Ward III
12/2017
Sandy Carlson
Ward I
12/2017
Rod Kuntz
Ward III
12/2015
Wayne Saverud
Ward H
12/2015
Phil Guiffrida
Ward IV
12/2015
Chad Graham
Ward II
12/2017
Tim Kluesner
Ward IV
-12/2017
Other City Officials:
City Manager
Doug Russell
Attorney
Charles Harball
Police Chief
Roger Nasset
Fire Chief
Dave Dedman
Finance Director
Rick. Wills
City Treasurer
Deb Deist
City Clerk
Aimee Brunckhorst
Municipal Judge
Lori A. Adams
Public Works Director
Susie Turner
Parks Director
Chad Fincher
Planning Director
Tom Jentz
Human Resource Director
Terry Mitton
Information Technology
Erika Billiet
CITY OF KALISPELL, MONTANA
Miscellaneous Statistics
(unaudited)
Class of City 1 st
Date of Organization 1892
County Flathead
Form of Government Council/ Manager
Number of employees (non -elected) fiscal year 2016 185.05
Seasonal employees 121
Elected Mayor, 8 Council persons, Municipal Judge 10
Population of the City - 2014 estimate 215518
Land area 75288
Registered Voters (active): 14,860
Taxable Valuation 2015 $ 3759523794
City Services:
Police protection
Fire Department, Ambulance Service and Building Inspection
Parks & Recreation
Community Development
Public works -Streets, Water, Sewer, Wastewater Treatment, Storm Sewer
General Administration -City Manager, Attorney, Finance, City Clerk, Municipal Court
Planning, Human Resources
Airport
Number of building permits issued FYI
254
Miles of Streets & Alleys
151
Municipal water/Sewer:
Number of water consumers
7,675
Number of Sewer Consumers
85347
Average daily water consumption (millions)
Miles of water main
137.1
Miles of sewer main
138.1
Miles of storm main.
65.5
Water rate per 1,000 gallons $ 2.43
Sewer rate per 1,000 gallons $ 4.78
Irrigation per 1,000 gallons $ 1.55
Customer service costs each (water $15.00/sewer $16.88) per bi-monthly billing period.
PROPERTY TAX MILL LEVIES FY2016
General Fund/Parks Department
G.O. Bond - Pool/Fire Station
Permissive Health Levy
TOTAL
170.1
12.5
23.0
205.6
3
RESOLUTION NO,557
A RESOLUTION ADOPTING A FORMAL POLICY FOR BUDGETING TOWARD A
SFECHF ED UNASSIGNED FUND BALANCE IN THE GENERAL FUND*
WHEREAS, the City Council acknowledges that the City of Kalispell, as a local government,
is vulnerable to economic uncertainty, unanticipated events, credit rating
assignments, and potential shortfalls in revenue cycles within any respective
budget year; and
WHEREAS, it is the desire of the City Council that the city sustain a strong financial
foundation for unassigned fund balances, but to also uphold a financial culture
that does not sacrifice the provision of municipal services merely for the sake of
fiscal targets; and
WHEREAS, the Government Finance officers Association in Best Practice "Appropriate Level
of Unrestricted Fund Balance in the General Fund" identifies that a general
purpose government, regardless of size, should maintain an unrestricted fund
balance in its general fund of no less than two months (16.7%) of general fund
operating revenues or expenditures;" and
WHEREAS, the City Council hereby finds that it is prudent and in the best interests of the city
to establish a specific policy to guide the development and maintenance of the
level of unassigned fund balance within the general fund.
NOW THEREFORE BE IT RESOLVED by the Council of the City of Kalispell, Montana
that:
SECTION I. The targeted ending unassigned fund balance in the general fund shall be
20% of the annual general fund revenues for that respective fiscal year.
SECTION If. Should events occur that require the use of the unassigned fund balance
that lowers it below the 20% level, budgeting adjustments shall be made
in the following year that realigns the -unassigned fund balance toward, if
not to the 20% amount.
SECTION III. Unassigned fund balances above 20% will be budgeted toward
municipal operations so as to not create an excessive unassigned balance
of taxpayer provided funds.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF
THE CYFY of KAALIS PELF, THIS 20TH DAY OF AUGIJST, 20 2.
sr
l
s
■
Tarnnni Fisher
ATTEST: Mayor
Theresa White
City Clerk
4
M
10 year History of Full -Time Equivalent Employees
FY 07
FY 08
amended
FY 09
City of Kalispell
actual"
FY10
actual
FYI
actual
FY12
actual
FYI
actual
FY14
actual
FY15
budget
FY16
FTE
Manager
2.00
2.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Human Resources
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
City Clerk
1.00
1.00
1.34
1.34
1.34
1.34
1.24
1.23
1.58
1.33 retirement, training period overlal
-0.25
Media Specialist
0.50
0.55
0.55
0.55
0.00
0.00
0.00
0.00
Finance
3.70
3.70
3.70
3.20
3.20
3.20
3.20
3.20
3.20
3.20
Attorney
5.00
4.50
4.66
4.66
4.66
4.66
4.66
4.67
4.67
4.67
Court
3.50
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
DPW
1.90
1.90
0.15
0.15
0.25
0.25
0.25
0.25
0.25
0.25
Garage
3.00
3.00
3.00
3.00
3.00
3.00
3.00
0.00
0.00
0.00
City Hall
1.00
1.00
1.00
1.00
1.40
1.40
1.40
1 A0
1 A5
1.45
Police
43.00
45.00
46.50
45.50
40.00
40.00
40.00
40.00
41.00
42.00 new police officer position
1.00
Parking
2.00
2.00
2.00
2.00
Fire
27.75
29.60
29.90
24.90
23.50
22.50
25.50
22.50
22.50
22.50
Prevention/Fire inspection
0.80
0.80
0.80
0.80
0.80
0.80
Planning & Zoning
6.50
6.50
6,50
4.75
4.75
4.25
4.25
4.25
4.25
4.25
Community Development
1.00
0.75
0.75
Parks
6.85
6.85
6,55
Recreation
4.551
4.55
4.55
General Fund total
111.25
115.10
115.85
95.55
89.95
88.45
92.80
87.80
88.95
89.70
change General Fund
0.75
Airport
0.75
0.75
1.00
1.00
0.50
0.50
0.50
0.50
0.00
0.00
Parks & Rec Fund
9.20
8.90
8.90
9.45
9.80
9.80
9.80
Forestry
2.55
2.55
2.80
2.80
3.00
3.00
3.20
2.85
1.80
1.80
Building
6.50
7.50
7.50
5.25
3.45
3.95
3.95
3.95
5.20
5.20
Police Grants
2.00
2.50
2.00
2.00
2.00
2.00
2.00
2.00
1.00
2.00
new CHIRP Grant
1.00
Fire - Safer Grant
3.00
3.00
0.00
0.00
0.00
0.00
Street Maint
11.00
11.45
12.05
12.30
12.65
12.35
12.25
12.25
12.25
12.25
Sign/signal
2.00
2.00
2.50
2.50
2.50
2.50
2.50
2.00
2.00
2.00
Light District
0.10
0.60
0.60
0.80
0.75
0.75
1.25
1.25
1.25
Water & billing
12.95
15.20
15.75
15.95
15.60
15.25
14.90
14.80
14.80
15.30
monthly billing additional clerk
0.50
Sewer & billing
7.40
8.05
8.70
8.40
8.45
7.55
7.00
7.05
7.05
7.55
monthly billing additional clerk
0.50
WWTP & lab
7.40
9.40
9.40
8.40
8.05
7.90
7.55
7.55
7.55
8.55
treatment plant assistant managF
1.00
Storm
4.60
5.35
6.00
6.20
6.40
6.45
6.20
6.20
6.20
6.20
Solid Waste
6.55
7.35
7.55
7.60
7.35
7.25
7.35
7.40
7.40
7.40
UDAG1Comm. Dev.ITIF
3.50
3.50
2.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
Ambulance
11.25
9.40
9.10
9.10
6.50
7.50
6.50
9.50
9.50
9.50
Central Garage
0.00
0.00
0.00
0.00
0,00
0.00
0.00
3.00
3.00
3.00
Information Tech
1.00
1.00
1.00
1.00
1.00
1.50
2.25
2.25
2.15
2.55
it tech additional hrs
0.40
TOTALS 1
190.701
201.201
203.80
189.85
182.101
180.80
181.15
181.151
180.90
185.05
Total changes
4.15
CITY STAFF
Salaries
FUND SPLITS FY2016
lowest to
o�
highest C - -V
1
City Manager
$114,712
1
1.00
1
Human Resources Director
$79,851
1
1.00
I
FIR Generalist/Fin.-Pa roll
$54,766
1
1.00
I
City Clerk
$57,990
1
1.00
0.55
Video/Media S Eecialist (.55 FTE)
$23,301
0.55
0.55
1
Finance Director
$77,958
0.7
1
0.15
0.15
1
1.00
1
City Accountant
$47,507
0.5
0.25
0.25
1.00
l
City Treasurer
$66,456
1
1.00
I
Accounts Pa IUti l ity billing, clerk
$32,344
0.5
1
0.25
1 0.25
1.00
I
Assessments Coordinator
$46,862
0.05
0.05
0.20
0.20
0.05
0.05
0.20
0.20
1.00
1
City Attorney
$98,925
1
1.00
I
Adjutant Attorney
$77,376
1
1.00
1
Assistant Atto=2
$62,899
1
1.00
1
Attorney Secretary/Deputy Clerk
$44,512
1
1.00
1
Attorney Secretary
$42,203
1
1.00
l
Municipal Judge
$78,790
1
1.00
1.
Clerk of Municipal Court
$54,704
1
1.00
2
Court Clerk
$33,134
$35,381
2
2.00
1
Facilities Maintenance/janitor
$38,002
1
1-00
1
Planning Director
$88,48 }
0.75
0,25
1.00
1.
Planning Office Super -visor
$46,072
0.5
0.50
1.00
1
Senior Planner
$62,005
1
1.00
I
Planner 11
$49,878
1
1.00
I
G I S Coordinator (.8 FTE)
$39,187
1
1.00
1
Building Official
$58,094
1.0
1.00
4
Building l.ns ector
$40,726
$56,160
0.8
3.2
4.00
L8
Information Technology
$36,608
$73,986
? 0
100
1
Police Chief
$93,0591
1
1.00
3
Captains
$77,397
$80,579
3
3.00
8
Sergeant
$66,851
$76,336
8
8.00
17
Patrol
$49,213
$64,834
18
1
19.00
1
Drug Officer team member
$52,562
1
1.00
3
Detective
$56,701
$60,050
3
1
3.00
2
Resource Officer/patrol
$52,728
$56;430
2
2,00
1
PD Records Mana er
$51,709
1
1.00
I
PD Evidence Clerk
$41,288
1
1.00
1
Animal Control
$34,715
1
1,00
2
Parking Enforcement
$34,965
$42,245
2
2.04
3
Records Division 1
$32,240
$32,656
3
3,00
] JPD
Secretary
$31,096
1
1 4
11.001
G ❑�y
Salaries ��'� ;°�,`��ti� �° Cy`����o G°� Cy,�
lowest to
highest
I
Fire Chief
$80,018
0.5
0.5
1.00
I
Asst. Fire Chief
$73,403
0.5
0.5
1.00
3
Captain
$76,545
$78,4231
3
1
3.00
3
Lieutenant
$64,991
$67,938
3
3.00
6
Engineer
$6 1 ,549
$65,096
6
6.00
15
Firefighter/paramedic
$47,387
$64,444
8
7
15.00
w
Firefighter/EMT
$54,794
$57,506
1
1
2.00
I
Ambulance Billin Clerk
$46,696
0.5
0.5
1.00
I
Public Works Director
$86,590
0.05
0.20
0.20
0.15
0.20
0.10
0.10
1.00
1
Senior En F.I`Wtr Resource Mgr
$72,862
0.25
0,25
0.15
0.10
0.25
1.00
I
Asst. Civil Engineer
$55,474
0,40
0.60
1.00
1
Senior Engineer
$65,478
0.25
0.20
0.20
0.20
0.15
1.00
I
Budget Resource Manager
$65,270
0.05
0.15
0.05
0.15
0.15
0.15
0.15
0.15
1.00
I
Admin. Coordinator
$49,150
0.05
0.15
0.20
0.20
0.10
0.10
0.20
1.00
1
Clerk
$36,816
0.20
0.20
0.20
0.20
0.20
1.00
]
Project Mana Jer
$59,509
0.60
0.40
1.00
I
Superintendent
$54,995
0.05
0.50
0.05
1 0.05
0.05
0.30
1.00
1
Engineering Tech
$39,582
0.25
0.25
0.25
0.25
1.00
I
WWTP Manager
$60,590
1
1.00
l
I WWTP Asst. Manager
$61,110
1
1.00
1
ConstruC6011 Manager
$58,178
0,25
0.25
0.25
0.25
1.00
1
Central Garage Foreman
$52,021
1
1.00
2
Mechanics
$41,933
$41,933
2
2.00
1
Street Foreman
$54,725
1
1.00
8.85
Street Maintenance &. Repair
$36,899
$45,448
8.85
8.85
3
Street -Traffic Si n & Si ial, Light lnt
$44,970
$53,394
2.0
1.0
3.00
1
Water Foreman
$43,014
1
1.00
9.1
Water Maintenance & Repair
$36,171
$51,958
1
9
1
9.10
2
Water/ Sewer Billing Clerk
$29,702
$30,680
1.25
0.75
2.00
1
Meter Reader
$36,483
0.5
0.5
1.00
I
Sewer Foreman
$43,680
0.5
0.5
1.00
3.5 1
Sa n I tary Sewer Operator
$36,171
$44,866
3.5
3.50
2.95
Storm Operators
$36,171
$44,866
2.95
2•95
4
WWTP Operator
$52,395
$53,664
4
4.00
2
WWTP Lab Chemists
$55,765
$54,350
2
2.00
1
Solid Waste Foreman
$51,355
1
1.00
5.1
Solid Waste Operators
$40,019
$45,178
5.1
5.10
1
Director Parks & Ree.
$70,616
0.80
0.10
0.10
1
1.00
1
Administrative Specialist
$42,203
0.80
0.20
1.00
1
Parks Superintendent
$54,600
0.15
0.55
0.30
1.00
I
Parks Foreman
$54,725
0.80
0.20
1.00
5
Parks Caretaker includes Forestry)
$36,525
$42,702
0.30
3.75
0.95
5.00
1
Recreation SLi erintendent
$59,197
I
1.00
2
Recreation Programmer
$36,046
$44,075
2
2.00
1
Community Development Manager
$55,890
0,50
0.5
1.00
1
CD Administrator
$39,998
0.25
0.25
0.5
1.00
18?.85 ITotal
(excluding Council)
1
89.70
6.7
3.1
1.80
5.2
9.5
14.25
1.25
15.30
7.55
8.55
6.2
7.4
3
2.55
1
0
2
1 185.05
REVENUE
w
2015 Certified Taxable Valuation information
(1.5-10-202, MCA)
Flathead County
CITY OF KALISPELL
MONTANA
Form AB-72T
Rev. 3-12
1. 2015 Total Marl<et Value* ...... ............................. ............. $ 21294,127,519
2.2015 Total Taxable Value........................................................................................................ $ 38,9531059
3. 2015 Taxable Value of Newly Taxable Property.................................,................................. $ 21221,353
4.2015 Taxable Value less incremental Taxable Value** ...................................................... $ 37,952,794
5. 2015 Taxable 'value of Net and Gross Proceeds'
(Class 1 and Class 2)................................ $ -
6. TIF Districts
Tax Increment Current Taxable Base Taxable Incremental
District Name Value Value Value
KALISPELL B 113371249 453,612 883,637
KALISPELL C 6,663,338 7,9321918 -
KALISPELL H ... - .._..........,._....._.20,890 126 201764
KALISPELL G 96,254 390 95,864
Total Incremental Value $ 11000,265
Preparer Holly Dale Date 8J3/2015
*Market value does not include class 1 and class 2 value
*This value is the taxinf; jurisdiction's taxable value less total incremental value of all tax increment financing
districts.
* **The ,taxable value of class 1 and class 2 is included in the taxable value totals.
For Information Purposes only
Zola taxable value of centrally assessed property having a market value of $1 million or more, which has
transferred to a different ownership in compliance with 15-10-202(2), IVICA.
i. Value Included in "newly taxable` property 35,212
II. Total value exclusive of "newly taxable" .property $ 708,243
8
Mill levy ca lcu latlon w Dept.: of Revenue values
for FY2016
DETERMINATION OF TAX RE, VENUE AND'NItLL LEVY LIMITATIONS
UNDER HOUSE HILL 124
MAXIMUM PROPERTY TAXES AUTHORIZED:
Ad valorem tax revenue authorized to be assessed 2014-2016
Add: FISCAL YEAR 2016 INFLATION AD,��JSi�IIENT �.�.��°f� Section 94� �'1}raj
41,532
Less FYI SB96 Reimbursement through. Entitlement Share
Property Tax Revenue Assessed
CURRENT YEAR LEKY COMPUTATION:
Taxable value per mill
Less: Newly taxable property per mill value,
Taxable value per mill (enter as negative)
Adjusted Taxable value per mill
Authorized mill levy under HB 124
Adjusted taxable value per mall
Add: Newly taxable property per mill value
Taxable value per mill of net and' gross proceeds (coon
Taxable value per mill (including nearly taxable property)
Authorized mill levy under leg 124 (includes floating mills)
Current property tax revenue limitation
RECAPITULATION:
Previous year adjusted property tax revenue assessed (5
Amount attributable to newly taxable. property
:Current property tax revenue
1221)
0
■
61198,734
411532
0,2401316
Now
7T953
(}22)
35,732
74.6
'35' t732
2,22"1
37,953
174.6
6;6281 `l9
67240,316
387,880
6,626, 1 96
E
Mill Levy - $ year Co m parish i
FY2012
FY2013
1F'Y2014
FY2015
F Y2016
GENERALFUND UND
123.48
13-21*20
1.31.70
134.40
14T70
PARKS -designated mills
22.40
22.40
2.2.E-0
12.40
22.40
1.45.88
04.60
1:54.10
15610
17 � 10
Permissive�levies
G. 0. BOND,2 series 201 2.refunding bonds;
1 .5.
12.5
1. .5
�-
TOTAL CITE.' ISVY
15938
161,30
166.60
169.30
18160
Health Ins. levy -premium increases
t4.95
16,90
16.80
16M
20.80
Parks health
1.60
1.60
1.70
1 <70
2.20
TOTAL CITY LEVY'w/PERIVIISSIVE
175693
185.60
205,60
_ � Tha legislature ,proNt ed Bar the r crease- in mills necessary to pay h i gheehealth
'rile G.o. Bo d debt per vice levy t veer appi•oved anti cad. go .up of down each year depending
on the debt-set`vi-schedule,alid the vale: of the bill.
01hei• Government levies:
City/County Realt x FUnd
5.81
5P75
5.75
5.74
661
i
(Adniffiistdcd by the.CounlY)
Bu-si:ness Improvement District . evy
(plus square fbotq: e assessment at .015-sq. ft.)
37.5
37.5
37.5
37.5
37.
10
2016
COSTS TO ALLOCATE: FY14 Actual
Manager
$
176,426
Personnel
$
136,531
Mayor/council
$
109,799
City Clerk
$
103,438
Finance
$
252,446
Attorney(less prosecutors)
$
167,012
City Hall
S
251,269
General Gov't.11nsurance
$
92,788
Total
$
1,309,715
METHOD OF ALLOCATION:
Actual Costs for each fund are taken from the previous year's financial statements
FY13
Comparison
$ 17.083.204 General Government $
ADMINISTRATITVE TRANSFER FORMULA
ALLOCATION FV2016 BUDGET
FY14 Percent of
Expenditures Total
I9,101,636 0.59558512
$ 202,441 Airport TIF 2185 & 3185 (minus transfer)
$
212,415
0.00662306
$ 73,059 Westside TIF 2188 & 3198
$
78,302
0.00244143
$ 220,157 Forestry
$
211,195
0.00658502
S 112,308 BID
$
144,098
0,00449295
$ 128,056 Airport - less depr
$
81190
0.00253462
$ 2,448,114 Water Fund - less billing
$
2,410,228
0.07515041 S (12,970,414) supported funds
$ 175,846 Water Billing
$
199,316
0.00590283 $ 32,072,050 total per budget print out
$ 1,386,182 Sewer operations
$
1,511,698
0.04713443 S 19,101,636
$ 156,320 Sewer Billing
$
167,920
0.00523571
$ 2,730,867 Wastewater Fund
$
2,550,122
0.07951229
$ 804,283 Storm sewer
$
869,874
0.02712250
$ 781967 Solid Waste Fund
$
812,650
0.02533826
$ 326,151 Building Inspection
$
362,781
0,01131144
$ 1,852,661 Street Maintenance
$
2,025,212
0.06314570
$ 252,224 Light Maintenance
$
383,069
0.01194401
$ 710,352 Ambulance
$
960,244
0.02994021
7$ 29,446,192 Total
$
32,072,050
1,000000
ALLOCATION:
Total
FYI
Allocation
Last Years
General Fund
0.595585
$ 780,047 $
729.638
diff
Monthly
Airport TIF
0.006623
$ 8,674 $
8,646 $
28
$
722.86
Westside TIF
0.002441
$ 3,198 $
3,120 $
78
$
266.47
Forestry
0.006585
$ 8,624 $
9,403 $
(779)
$
718.71
BID
0.004493
$ 5,884 $
4,797 $
1,087
$
490.37
Airport
0.002535
$ 3,320 $
5,469 $
(2,149)
$
276.64
Water Operations
0.075150
$ 99,426 $
104,561 $
(6,135)
$
8,202.13
Water Billing
0,005903
$ 7,731 $
7,511 $
220
$
644.25
Sewer Operations
0.047134
S 61,733 $
59,205 S
2,529
$
5,144.39
Sewer billing
0.005236
S 6,857 $
6,677 $
180
$
571.44
Wastewater Operations
0,079512
S 104,138 $
116,638 $
(12,500)
$
8,678.20
Storm sewer
0,02712.3
S 35,523 $
34,352 $
1,17I
$
2,960.23
Solid Waste
0.025338
$ 33,186 $
33,484 $
(298)
$
2,765.49
Building inspection -$1242
0.011311
S 13,573 $
12,701 $
872
$
1,131.06
Street Maintenance
0.063146
S 82,703 $
79,129 S
3,574
$
6,891.90
Light Maintenance
0.011944
S 15,643 $
10,773 $
4,870
$
1,303.60
Ambulance 2230
0.029940
S 39,213 $
30,340 $
8,873
$
3,267.76
Total
1.000000
S 1,308,473 $
526,906 $
1,620
S
44,035.51
$ 528,426
Revenue to General Fund
Notes; Did not include cost of prosecutor to be
distributed for Admin.
Building fund not allowed to share cost
of Mayor & Council
Information Technolgoy Fund
AIRPORT
BUILDING
WATER
WATER BILLING
SEWER
SEWER Billing
W WTP
STORM
ST. MAINT.
GARBAGE
AMBULANCE
Central Garage
Comm. Ded.
FORESTRY
GENERAL
0.5%
4.0%
8.0%
8.0%
4.0%
8.0%
6.0%
3.0%
3.0%
3.0%
4.0%
2.0%
1.0%
1.0%
INFORMATION TECHNOLOGY TRANSFER FYI 6
DISTRIBUTED COSTS General Fund
2016
Monthly Amt
M & Oldpr
Equipment phones
Transfer
2014
Fund
for Recurring JV
$
364,915
$
533832 $ 73,000
Amt.
Last Years
$
15825
$
269
$
21094
$
3,650
AIRPORT
$ 174.48
$
145597
$
2,153
$
16,750
$
53710
BUILDING
$ 1,395.82
$
292193
$
45307
$
33,500
$
295798
WATER
$ 2,791.64
$
29,193
$
4,307
$
33,500
$
29,798
WATER BILLING
$ 29791.64
$
14,597
$
2,153
$
16,750
$
20,486
SEWER
$ 1,395.82
$
295193
$
4,307
$
339500
$
29,798
SEWER Billing
$ 25791.64
$
21,895
$
31230
$
259125
$
25,559
WWTP
$ 25093.73
$
105947
$
1,615
$
12,562
$
7,301
STORM
$ 1,046.87
$
10,947
$
19615
$
129562
$
14,899
ST. MAINT.
$ 19046.87
$
10,947
$
1,615
$
129562
$
95312
GARBAGE
$ 1,046.87
$
14,597
$
25153
$
16,750
$
135037
AMBULANCE
$ 19395.82
$
7,298
$
1,077
$
89375
CENTRAL GARAGE
$ 697.91
$
3,649
$
538
$
41187
COMM DEV
$ 348.96
$
3,649
$
538
$
49187
$
11825
FORESTRY
$ 348.96
44.5% $ 2029387 $ 58,655 $ 73,000
100.0% $404,915 $0 $ 885532 $ 73,000
$566,447
$ 334,042 FROM
$
232,404
$191,173
$
334,042
$2501000
$
566,447
$4415173
GENERAL FUNI
w
CENTRAL GARAGE SERVICES - FY16 TRANSFER
FY12 &
FY13 &
FY16 Garage
FY12
& FY13 &
FY14 % of
Budget
Departments
Actual FY12
FY12 % of Total
Actual FY13
FY13 % of Total
Actual FY14
YTD FY14 % of Total
FY14 Total
Total
Distribution
Total
Ambulance
$
6,700.67
3.1%
$
5,733.85
2.9/09,706.10°
$
4. 2 /°
$
220140.62
0.034
$ 464,491.00
$ 15, 902.94
Building
$
1,311.80
0.6%
$
323.55
0.2%
$
798..3%
0
$
2,434.30
0.004
$ 11748.48
Central Garage
g
$
833.40
°
0.4%
$
140.64
0.1g95
��
$
113.40
0.0%
Fire
$
11,804.45
5.5%
$
15,818.04
7.9%
$
17,168.94
7.4%
$
44,791.43
0.069
$ 32,172.34
Forestry
$
3,621.71
1.7%
$
31f676.91
1.8%
$
2,898.80
1.2%
$
1011197.42
0.016
$ 7,324.50
Parks
$
1%687.47
9.2%
$
17,422.64
8.7%
$
18,124.63
7.8%
$
55,234.74
0.085
$ 39,673.46
Planning
$
277.37
0.1%
$
551.29
0.3%
$
164.01
❑.l%
$
992.67
0.002
$ 713.01
$
Police
$
38,482.25
$
31,872.64
$
34,328.77
$
104,683.66
0.162
$ 75,191.14
Parking Commission
$
1,725.40
$
3,574.93
$
1,980.15
$
7,280.48
0.011
$ 5,229.35
$
40,207.65
18.7%
$
35,447.57
17.8%
$
36,308.92
15.6%
$
111,964.14
$ 80,420.49
$
-
Public Works
$
2,873.89
1.3%
$
2 382.00
1.2%
$
1,160.78
�
0.5%
$
6,416.67
0.010
$ 4,608.90
Sewer/Storm
$
5,121.54
2.4%
$
6,936.03
3.5%
$
9,969.32
4.3%
$
22,026.89
0.034
$ 15,821.26
Solid Waste
$
19,787.03
9.2%
$
32,591.29
16.3%
$
33,088.75
14.2%
$
85,467.07
0.132
$ 61,388.44
Street
$
82,442.45
$
64,222.35
$
83,563.24
$
230,228.04
0.356
$ 1.65,365.90
Traffic Signs & Signals
$
4,292.70
$
3,464.19
$
3,937.33
$
11,694.22
0.018
$ 8,399.61
$
86,735.15
40.4%
$
67,686.54
33.9%
$
87,500.57
37.5%
$
241,922.26
Water
$
5,834.55
2.7%
$
61621.65
3.3%
$
12,784.98
5.5%
$
25,241.18
0.039
$ 18,129.98
WWTP
$
10,025.09
4.7%
$
41289.05
2.1%
$
3,536.65
1.5%
$
17,850.79
0.028
$ 12,821.69
$
214,821.77
100.0%
$
199,621.05
100.0%
$
233,324.80
1.00.0%
$
646,680.18
100.0%
$ 464,491.00
Dote: Equipment that serves Storm is included in the above Sewer numbers. Sewer's garage services should be split: 50% storm, 50% sewer.
FY 2016 DEBT OBLIGATION SCHEDULE - ALL FUNDS
Remaining Principal
FY 2016 Payment
RATE
FUND
6/30/2015
PRINCIPAL
INTEREST & FEES
TOTAL
GENERAL FUND: year; original, amt. & term
1.25aiov
2006 BOI - Fire Truck $279,900 10 yr
$16,673
$16,673
$105
$16,778
TOTAL GENERAL FUND
$16,673
$16,673
$105
$16,778
SPECIAL REVENUE:
3.95%
2008 Fire Ladder Truck -Rocky Mtn. Bank Note $575,000 10 yr
$196,175
$63,000
$7,170
$70,170
1.25°/ov
2010 BOI -Bucket Truck $28,300 (Parks & Forestry) 5 yr
$5,805
$5,805
$73
$5,878
1.259/1.v
2010 BOI - Mower $71,220 Parks -Athletic Complex 5 yr
$14,731
$14,731
$138
$14,869
1.25°iov
2011 BOI - Compactor $ 45,928 (Spec. Street Maint) 5 yr
$18,786
$9,365
$235
$9,600
1.25°/av
2011 BOI - Dump Truck & Roller $124,865 (Spec. Street Maint) 5 yr
$56,365
$28,006
$705
$28,711
1.25%v
2013 BOI - PIU and Tractor $45,000 (Parks) 5 yr
$27,314
$9,000
$341
$9,341
1.25°Iflv
2013 BOI - Stump Grinder $20,000 (Forestry) 5 yr
$12,139
$4,000
$152
$4,152
1.25%v
2013 BOI - (2)Dump Trucks $175,000(Spec. Street Maint.) 5 yr
$1 17,341
$38,723
$1,467
$40,190
1.25%v
2013 BOI - Boom Truck $97,651 (Light Maint.) 5 yr
$65,563
$21,645
$820
$22,465
1.25aw
2014 BOI -Dump Tks $46,500 (Spec St. Maint) 5 yr
$37,367
$9,208
$468
$9,676
1.2sow
2014 BOI - 07 Intl Dump Tk $116,195 (Spec St. Maint) 5 yr
$103,346
$25,502
$1,292
$26,794
1.0 %
2005 USDA- IRP Loan 61-01 Revolving Fund $520,000 30 yr
$398,273
$18,091
$3,983
$22,074
1.000/0
2006 USDA-, IRP Loan 61-03 Revolving Fund $228,497 30 yr
$196,805
$8,057
$1,968
$10,025
SPECIAL REVENUE TOTALS
$1,250,010
$255,133
$18,812
$273,945
DEBT SERVICE FUNDS:
3.83%
2005 AIRPORT TIF DEBT $2,000,000 15 yr
$795,000
$145,000
$34,573
$179,573
4.85%
2007 CITY HALL $1,420,165 12 yr (3/2015 earliest pre -payment date)
$626,942
$671,942
$19,203
$691,145
1.59%
2012 G. O, BOND -refunding POOL & FIRE HALL $4,145,000 10 yr
$2,805,000
$455,000
$48,313
$503,313
4% v
2012 WESTSIDE TIF, 2012 NOTE $500,000 25 yr 4% variable
$462,000
$14,000
$18,340
$32,340
DEBT SERVICE FUNDS TOTALS
$4,688,942
$1,285,942 $120,429
$1,406,371
SIDEWALK & CURB WARRANTS {S yr}
6.50%
2007 S&C $15,407 Close out to SID Revolving June 2016 $2041
$1,926
$ I ,926
$116
$2,041
3.5o%
2008 S&C $ 8,980
$2,245
$1,123
$73
$1,196
3.5o%
2009 S&C $ 7,629
$2,861
$954
$93
$1,047
3.2s%
2010 S&C $ 942
$471
$118
$14
$132
3.25%
2011 S&C $ 5,792
$3,620
$724
$109
$833
3.25%
2012 S&C $ 3,982
$2,986
$498
$97
$595
3.25%
2013 S&C $17,472
$ l 5,288
$2,184
$497
$2,681
3.75%
2014 S&C $ 7,846
$7,845
$981
$255
$1,236
$8,506
$1,253
$9,759
S & C TOTALS $37,243
Sill' S:
5_60%
2001 SID 343 - Sunnyview KRMC $1,518,500 20 yr
$315,000
$80,000
$20,045
$100,045
5,27%
2006 SID 344 - Old School Station $4,520,000 20 yr
$2,495,000
$225,000
$122,758
$347,758
3.omo
2013 SID 345 - The "Willows" $242,000 15 yr
$227,000
$23,000
$7,055
$30,055
SID TOTALS
$3,037,000
$328,000 $149,858
$477,858
ENTERPRISE FUNDS:
Water
2.00%
2012 Ref SFR loan (Main & Idaho Water Main) $404,000 9 yr
$2691t000
$47,000
$5,150
$52,150
4.40%
2004 Refunding Bond (Hwy 93 So. Project) $1,840,000 20yr
$675,000
$65,000
$31,695
$96,695
2.25%
2012 Refin SRF _ B Bonds (New Reservoir) $1,340,000 15 yr
$1,1061000
$81,000
$24,436
$105,436
$193,000
$61,281
$254,281
TOTAL WATER $2,050,000
Sanitary_ Sewer & Waste Water Treatment Plant
2.25%
2012 Sanitary SRF loan $1,009000 (Hwy 93 So.) 12 yr
$781,000
$79,000
$17,134
$96,134
2.25%
2012 WWTP SRF LOAN $12,827,000 15 yr
$10,594,000
$778,000
$234,012
$1,012,012
3.on.
2014 WWTP SRF LOAN $1,102,748 (Digester Lid) 20 yr
$1,009,000
$43,000
$29,955
$72,955
$900,000
$281,101
$1,181,101
TOTAL SEWER/WWTP $12,384,000
Solid Waste
1.25%v
2013 BOI $172,988 (25 yd rear loader tk) 5 yr
$154,I56
$37,964
$1,927
$39,891
$3,025,218
$634,766
$3,659,984
TOTAL ALL DEBT --ALL FUNDS $22,351.,341
Note: all loans are fixed rate with the exception of the 10 BOI loans and the Westside TIF which are marked with a v next to the rate.
BOI -Board of Investments FY16 Rate: 1.25%
USDA-IRP -Dept of Agriculture Intermediary Relending
Program
SRF- State Revolving Fund (DNRC money)
G. O. Bonds -General Obligation voted bonded debt
14
CITY OF KALISPELL
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
$ 824,528
$ 110449175
$ 191819113
$ 192239218
$ 792,432
$ 8969072
$ 874,276
$ 8989859
$ 8719547
$ 9219976
$ 191529730
$ 1,0471542
$ 190949862
$ 291069768
$ 115899677
$ 115439883
$ 4649591
$ 244,9122
$ 649,843
$ 190079681
$ 116139816
$ 199289157
$ 29215,018
$ 197879753
GENERAL FUND
Fund Balance at Year End
$295009000
$19500,9000
$19000,9000
$5009000
z
$-
TOTAL EXPENDITURES
General Gov't Group 12.8 %
Police 11.0 %
Court & Attorney 1.6%
Parks & Rec 4.1 %
Fire Dept. + grants 10.4 %
Facilities Maint. 0.6
Community Dev. 14.5%
Airport & Grants 0.3 %
Public Works 44.7 %n
Total City of Kalispell Budget by Department
FY2016
$ 63431,101
$ 5,5331336
$ 802^2
$ 2,0^843
$ 5,2331578
$ 2799179
$ 793079704
$ 1669798
& '%,% A A A -9 h A
U ���JrL7"UJL7!_"'L�J
V '
Department totals include grants for those departments,
operations and capital.
12.8%
11.0%
1.6%
4.1%
10.4%
0.6%O
14.5%
0.3%
44.7%
1 General Gov't Group 12.8%
e Police 11_0%
C Court & Attorney 1.6%
■ Parks & Rer 4.1%
■ Fire Dept. } grants 10.4°gyp
Facilities Maint. 0.6%
Community Dev. 14.5%
Airport & Grants 0.3%
Public Works 44.7%
General Gov't group includes insurance, debt service
information technology, planning, building, finance,
city clerk, city manager, human resources and mayor & council budgets.
MUNICIPAL JUDGE
Lori Adams
CITY OF KALISPELL, MCNTANA
ORGANIZATIONAL CHART
CITIZENS OF KALISPELL
CITY COUNCIL
MAYOR
Mark Johnson
WARD I WARD II WARD III
Kari Gabriel Wayne Saverud Jim Atkinson
Sandy Carlson Chad Graham Rod Kuntz
CITY CLERK
Aimee Brunckhorst CITY MANAGER
Doug Russell
FINANCE
Rick Wills
HUMAN RESOURCES PUBLIC WORKS INFORMATION
Terry Mitton Susie Turner TECHNOLOGY
Erika Billiet
17
WARD IV
Tim Kfuesner
Phil Guiffrida
PLANNING,
BUILDING & PARKS &
COMMUNITY RECREATION
DEVELOPMENT Chad Fincher
Tour Jentz
PUBLIC SAFETY PUBLIC SAFETY LEGAL
FIRE POLICE Chadie Flarball
Dave Dedman Roger Nasset
CITY OF KALISPELL
Fund Description
1000 General Fund
General Fund- On -behalf payments
Special Revenue Funds:
2185 TAX INCREMENT -AIRPORT
2188 TAX INCREMENT-WESTSIDE
2210 PARKS IN LIEU OF
2215 PARKS & RECREATION FUND
2230 AMBULANCE
2310 OLD SCHOOL TECHNOLOGY TIF
2311 OLD SCHOOL INDUSTRIAL TIF
2372 HEALTH -PERMISSIVE LEVY
2394 BUILDING CODE ENFORCEMENT
2399 IMPACT FEE FUND
2400 LIGHT MAINTENANCE
2420 GAS TAX
2500 SPECIAL STREET/TSS
2600 URBAN FORESTRY DISTRICT
2601 DEVELOPER'S TREES
2825 MACI GRANT
2880 CD LOAN REVOLVING
2881 CD LOAN REVOLVING 92
2886 COMMUNITY DEVELOPMENT
2887 RURAL DEVELOPMENT
2888 RURAL DEVELOPMENT #2
2915 STONEGARDEN GRANT
2916 DRUG ENFORCEMENT GRANT
2918 CHRP GRANT
2919 LAW ENF. BLOCK GRANT
2945. CDBG - ED GRANT
2955 BROWNFIELDS LOAN REVOLVING
2956 FIRE GRANTS
2957 HAZMAT GRANT
2975 TRAILS
Total Special Revenue Funds
2016 FUND POSITION
Resources
Anticipated
Proposed
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year j
I Carry over
$ 1,7877753
$ 10,734,109
$ (10,446,863) $
2,074,999
$ 1,3007000
$ (1,300,000) $
-
$ 963,930
$ 497,171
$ (1,283,548) $
177,553
$ 4,008,568
$ 280,400
$ (4,085,448) $
203,520
$ 1,271
$ 6
$ (1,277) $
-
$ 533,289
$ 1,530,915
$ (1,641,834) $
422,370
$ 125,888
$ 1,121,000
$ (1,224,725) $
22,163
$ 25,429
$ 70,095
$ (89,000) $
6,524
$ 12,927
$ 6,600
$ (10,000) $
9,527
$ 104,057
$ 8941632
$ (936,000) $
62,689
$ 417,700
$ 381,000
$ (488,011) $
310,689
$ 481,548
$ 87,500
$ (495,085) $
73,963
$ 83,696
$ 376,400
$ (338,386) $
1211)710
$ 352,496
$ 406,748
$ (609,661) $
149,583
$ 1,517,082
$ 2,321,000
$ (2,588,348) $
1,249,734
$ 143,826
$ 270,600
$ (291,679) $
122,747
$ 94,052
$ -
$ (94,052) $
-
$ 60,153
$ 315,686
$ (375,839) $
-
$ 1757727
$ 26,850
$ (102,710) $
99,867
$ 138,794
$ 28,000
$ (151,000) $
151794
$ 626,236
$ 111,122
$ (420,795) $
316,563
$ 216,638
$ 62,928
$ (172,075) $
107,491
$ 190,135
$ 20,004
$ (120,250) $
89,889
$ -
$ 65,749
$ (65,749) $
-
$ 5,468
$ 91,614
$ (92,367) $
4,715
$ -
$ 781J250
$ (58,250) $
20,000
$ 3,822
$ 158,986
$ (158,986) $
3,822
$ 100,500
$ 7I0,213
$ (810,713) $
-
$ 2,260
$ 119,700
$ (121,825) $
135
$ 17,136
$ 44,267
$ (61,078) $
325
$ 7,678
$ 9,982
$ (11,000) $
6,660
$ 10,410,306
$ 10,087,4I8
$ (16,899,692) $
3,598,032
18
2016
PAGE 2 - Fund Position
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
283,466
$
850
$
- $
284,316
G.Q. BOND, series 2012 - Refunded Pool & Firehall
$
60,142
$
491,722
$
(503,313) $
48,551
NEW CITY HALL Debt Service
$
329
$
692,145
$
(691,145) $
11>329
SIDEWALK & CURB WARRANTS
$
765
$
10,021
$
(10,146) $
640
SIDs
$
552,335
$
409,792
$
(477,858) $
484,269
AIRPORT TIF DEBT SERVICE/Transfer to TIF
$
199,157
$
646,369
$
(629,573) $
215,953
WESTSIDE TIF DEBT SERVICE
$
871
$
321A340
$
(32,340) $
871
Total Debt Service funds
$
1,0975065
$
2,283,239
$
(2,344,375) $
12035,929
Capital Project Funds:
4290 WALK & CURB
$
-
$
25,000
$
(25,000) $
-
Total Capital Projects
$
-
$
25,000
$
(25,000) $
-
Enterprise Funds:
5210 WATER *
$
5,627,817
$
3,294,000
$
(5,055,853) $
4,705,964
5310 SEWERJWWTP *
$
61073311784
$
4,871,000
$
(9,689,156) $
4,572,227
5349 STORM SEWER *
$
2,5902-280
$
1,016,500
$
(1,879,677) $
2,012,103
5510 SOLID WASTE *
$
1,058,928
$
984,936
$
(1,426,144) $
767,720
5610 AIRPORT *
$
125,104
$
74,908
$
(166,798) $
1317132
Total Enterprise Funds
$
16,135,913
$
10,241,344
$
(18,217,628) $
12,189,146
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
141,510
$
560,067
$
(588,746) $
117,831
6010 CENTRAL GARAGE
$
25,214
$
4645521
$
(465,421) $
24,314
Total Internal Service Funds
$
166,724
$
1,024,588
$
(1,054,167) $
1425145
TOTAL CITY BUDGET
$
29,5971761
$
353695,i98
(5092879725) $
191040,251
* cash adjusted +$4,034,517 for non -cash line items
(depreciation)
Component Units
2700 BUSINESS IMPROVEMENT DISTRICT
$
57,258
$
961110
$
(148,734) $
41Y634
7855 TOURISM BID (pass duu fund)
$
-
$
525,000
$
(525,000) $
-
Total with Component units
$
(50,961,459)
19
w
CITY OF KALISPELL
NON --LEVIED FUNDS - SUMMARY SCHEDULE con't.
FUND
NO.
FUND NAME
(2)
(3)=fI)+(2)
(4)
(5)
(6)-(4)+(5)
APPROPRIATION
CASH
RESERVE
TOTAL
REQUIREMENTS
CASH
AVAILABLE
(Less current
liabilities)
TOTAL
NON -TAX
REVENUES
TOTAL
RESOURCES
2955 BROWNSFIELD REVOLVING LOAN
8102,713
0
810,713
100,500
710,213
810,713
2956 FIRE GRANTS
121,825
135
121,960
22260
1197700
121,960
2957 HAZMAT GRANT
61,078
325
61,403
17,136
44,267
61,403
2975 CTEP
11,000
6,660
173-660
7,678
9,982
17,660
SID Revolving Fund
0
284,316
284,316
283,466
850
284,316
3170 NEW CITY HALL Debt Service
691,145
1,329
6921)474
329
692,145
692,474
SIDEWALK & CURB FUNDS
10,146
640
101,786
765
10,021
10,786
SIDS 341-344
477,858
484,269
9627127
552,335
409,792
962,127
3185 AIRPORT TIF DEBT SERVICE
629,573
215,953
845,526
19940157
6461A369
8451526
3188 WESTSIDE TIF DEBT SERVICE
32,340
871
33,211
871
32,340
33,211
4290 WALK & CURB
25,000
0
251,000
0
25,000
25,000
5210 WATER *
4,215,853
4,705,964
8,921,817
5,627,817
3,294,000
8,921,8I7
5310 SEWERIWWTP
7,032,557
4,572,227
11,604,784
6,733,784
4,871,000
11,604,784
5349 STORM SEWER *
1,594,677
2,012,103
35606,780
2,590,280
1,016,500
3,606,780
551.0 SOLID WASTE *
1,276,144
7671,720
2,043,864
1,0582928
984,936
2,043,864
5610 AIRPORT *
68,880
131,132
200,012
125,104
7411$908
200,012
6030 INFORMATION TECH FUND
583,746
1177831
701,577
141,510
560,067
701577
6010 CENTRAL GARAGE FUND *
465,421
24,314
489,735
25,214
464,521
4891J735
TOTAL
32,725,1971
16,431,643
4% 156,840
27,112,520
227044,320
49056,840
* Total Revenues compared to Total Appropriations:-10,680,877
* Total Requirements compared to Total Resources: