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FISCAL YEAR 2024 ADOPTED BUDGET CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA Photo from www.cityofwhitefish.org ---PAGE BREAK--- City of Whitefish Mayor John Muhlfeld City Council Frank Sweeney Andy Feury Steve Qunell Rebecca Norton Ben Davis Giuseppe Caltabiano City Manager Dana Smith Finance Director Lanie Gospodarek City Clerk/Administrative Services Director Michelle Howke ---PAGE BREAK--- Table of Contents Overview Budget Certification 1 City Council Annual Goals FY 2024 2 City Manager Budget Transmittal Letter 5 Budget Summary 11 Mill Levy History 12 Certified Taxable Valuation 13 Organizational Chart 14 Budget Overview ‐ 15 Budget Overview ‐ Debt 18 Budget Overview ‐ Revenues 20 Budget Overview ‐ Expenditures 23 General Fund General Fund Highlights 26 General Fund Revenues 28 City 30 Municipal Court 32 Administrative Services 34 Resort Tax Administrative Services 40 Legal Services 40 Parking Facility Maintenance 42 Community Planning 44 Community Agencies 46 Cemetery Services 46 Non‐Departmental 46 Whitefish Community Library Library Fund 49 Library Depreciation Reserve Fund 52 Law Enforcement and Justice Law Enforcement Fund 54 Victim and Witness Assistance Program Fund 57 Fire and Rescue Fire and Ambulance Fund 59 ---PAGE BREAK--- Table of Contents Parks and Property Parks, Recreation and Community Services Fund 64 Parkland Acquisition and Development Fund 72 Whitefish Trail Construction Fund 74 Building Code and Inspection Fund 76 Community Development Resort Tax Fund 80 Impact Fee Fund 85 CDBG/HOME Homebuyers Assistance Fund 87 Housing Rehabilitation Fund 87 Affordable Housing (Cash‐in‐lieu) Fund 88 ARPA COVID‐19 Fund 92 Public Works Sidewalk Districts Fund 94 Subdivision Street Trees Fund 96 Residential Lighting District Fund 98 Commercial Lighting District Fund 98 Street Fund 101 Gas Tax ‐ BaRSAA 106 Stormwater Fund 108 Water Fund 110 Wastewater Fund 114 Solid Waste Fund 118 S.I.D. Debt Service Funds Revolving S.I.D. Fund 120 S.I.D. #166 (JP Road Project) Fund 120 S.I.D. #167 (Downtown Parking Facility) Fund 120 ---PAGE BREAK--- BUDGET CERTIFICATION THIS IS TO CERTIFY that the Annual Budget for Fiscal 2024, was prepared according to law and adopted by the City Council on August 21, 2023; and that all financial data and other information set forth herein are complete and correct to the best of my knowledge and belief. Signed Date Dana Smith, City Manager Fiscal Year 2024 Budget Page 1 of 123 ---PAGE BREAK--- Whitefish City Council FY 2024 Goals Fiscal Year 2024 Budget Page 2 of 123 ---PAGE BREAK--- RESOLUTI01 T NO. 23-11 A Resolution of the City Council of the City of Whitefish, Montana, establishing annual goals for the City. WHEREAS, the City Council of the City of Whitefish is c01mnitted to the continuing advancement and improvement of the community, City, and City services; and WHEREAS, the City Council has adopted annual goals since 1999; and WHEREAS, the Mayor and City Council met in a work session with the City Manager on June 5, 2023, to establish City Council goals; and WHEREAS, Exhibit A, attached hereto, is a list of the above referenced goals which the Mayor, City Council, and City Manager established. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Whitefish, Montana, as follows: Section 1: The Whitefish City Council hereby approves the list of goals as provided in Exhibit A. Section 2: This Resolution shall take effect immediately upon its adoption by the City Council and signing by the Mayor thereof. PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF WHITEFISH, MONTANA, ON THIS 3RD DAY OF 2023. Deputy Mayr Sweeney ATTEST: Michelle Howke, City Clerk Fiscal Year 2024 Budget Page 3 of 123 ---PAGE BREAK--- . ~ PROPOSED FISCAL YEAR 2024 MAYOR & CITY COUNCIL GOALS WHITEFISH Mt)\ l Administration 1. Resort tax reallocation education and election to add community housing 2. Sholi-term rental program enhancements 3. Big Mountain annexation analysis 4. Additional cemetery location and plan Fire Department 1. Development and adoption of the Fire Depaliment Strategic Plan 2. Provide City Council emergency management training 3. Analysis of voted levy in 2025 to replace fire apparatus 4. Implementation of the Whitefish Fire Depaliment Strategic Plan Parks and Recreation 1. Annory Park Redevelopment Project - Phase IV 2. River Trail Improvement Project Planning Department 1. Implement code changes due to 2023 Montana Legislative Session 2. Create a best practice guide for Whitefish Lake 3. Streamline pennitting process and bonding codes 4. Update City's Growth Policy 5. Downtown Master Plan implementation - update zoning ordinance 6. Implement Highway 93 S. C01Tidor Plan 7. Implement C01mnunity Housing Roadmap 8. Implement parking plan for downtown 9. Develop a historic preservation plan Police Department 1. Explore creation of a deer management plan 2. Plan for proactive policing and adequate staffing levels Public Works 1. Birch Point Quiet Zone Project 2. Create master plan for City owned 40-acre lot on W. 18th Street 3. Kan-ow Avenue Road Reconstruction Project (Resort Tax) 4. Reduce City's greenhouse gas emissions 26% by 2025 5. Analyze central recycling site 6. Increase water capacity 7. Viaduct Improvement Project 8. Implement strategies of the 2022 Whitefish Transportation Plan *Goals are not listed by priority EXHIBIT A Est. Completion November 2023 June 2024 September 2024 Long-term September 2023 March 2024 December 2024 Ongoing June June October March June October October Ongoing Ongoing Ongoing Long-term June Ongoing June June November December December Ongoing Ongoing Ongoing 2024 2024 2023 2024 2024 2025 2025 2024 2024 2024 2024 2025 2025 Fiscal Year 2024 Budget Page 4 of 123 ---PAGE BREAK--- BUDGET TRANSMITTAL LETTER August 15, 2023 Mayor Muhlfeld and City Council, The Fiscal Year 2024 (FY 2024) budget was developed with the goals and priorities of the City Council taken into consideration, as well as the service level expectations of our community. The budget provides spending authority to accomplish projects and continue to provide services during the fiscal year that runs from July 1, 2023, to June 30, 2024. The City’s budget contains a total of 29 active, self‐balancing funds that provide segregated accounting for specific activities. “Self‐balancing” means that resources (beginning fund balance plus revenues) equal the requirements (expenditures plus ending fund balance). More detailed information about each fund is provided within the budget document. SIGNIFICANT AREAS OF INTEREST Property Taxes and Assessments The Montana Department of Revenue reappraises taxable property on a two‐year cycle. FY 2024 is a reappraisal year and the City’s taxable value was adjusted to account for both newly taxable property, including new construction or additions, and increases in the market value of current taxable property as of December 31, 2022. The City received its taxable valuation for FY 2024 on August 7, 2023. The taxable value of one mill increased from $49,384.000 in FY 2023 to $79,090.582 in FY 2024, which represents a 60.15% increase and far exceeds the estimate used in the preliminary budget of 10%. It is important to understand that just because current taxable property will see an increase in values to more closely match the market, the taxes assessed on those properties does not necessarily increase by the same percentage. Our general mill levy authority is limited to newly taxable property plus one‐half the rate of inflation as determined by the State. When considering proposed changes to property taxes and assessments in FY 2024, it is important to recall the financial impacts from prior year budgets. With our community facing challenges from the COVID‐19 pandemic, the FY 2022 adopted budget continued a 10.0 mill decrease from FY 2021 and provided an additional reduction of 14.165 mills. The FY 2023 adopted budget further reduced mills by 17.20, which equaled a 14.72% decrease in property tax revenue collected by the City. The ability to provide such a significant reduction in property taxes was due to the considerable increase in additional property tax relief from resort tax collections. As voted, resort tax collections in excess of the budget must be returned to taxpayers as additional property tax relief in the following fiscal year. Fiscal Year 2024 Budget Page 5 of 123 ---PAGE BREAK--- While initially FY 2024 presented a challenge with the decrease in additional property tax relief from resort tax and rising costs, additional factors determined at year‐end have eliminated the need for a property tax revenue increase. With a change in the City’s investment strategy and working with our local banking partners, we have secured a significant amount of additional funding through projected investment earnings. However, future years will not see such a windfall and any significant decrease in the rate of return will likely require a property tax increase in future years. Additionally, fund balances at year‐end were higher than expected due to strong revenue collections and recognized savings due to prudent spending. To keep property tax revenue flat for FY 2024, the City’s general levy is reduced by 51.72 mills and the permissive medical levy for health insurance is reduced by 4.75 mills to offset the increase in taxable value, decrease in additional property tax relief from resort tax, and increase in amounts assessed for the 24‐mill voted levy for Fire and Ambulance due to the 60.15% increase in taxable value. Overall, property tax revenue will see a 0.00% change from FY 2023, providing relief to our taxpayers for another year as the same amount of required revenue is shared among current and newly taxable properties. In a typical year, maintenance assessments are recommended to increase by the Consumer Price Index (CPI) to account for the increased cost to provide services. However, with a CPI of 6.2% for FY 2024, careful consideration was taken into account when determining changes to maintenance assessments based on the financial position of each fund. The FY 2024 budget maintains the Residential Lighting Maintenance District, the Stormwater Maintenance District, the Street Maintenance District, and the Parks and Greenway Maintenance District assessments at the same rates as FY 2023. Additionally, the Commercial Lighting Maintenance District assessment is proposed to decrease 25% based on adequate funding of operations and savings from moving to LED lights. The changes described above for a residential property with no new improvements during Calendar Year 2022 and a market value of $702,578 (representing a 60.15% increase from the prior valuation), will see an estimated annual decrease of $55.86 or ‐7.50% on the City’s portion of their property tax bill. With property tax revenue remaining flat from the prior year, previously levied properties will generally see a decrease because newly taxable properties will pay for a portion of the total paid in the prior year by existing properties. Resort Tax Resort tax collections, including interest earnings, for FY 2023 increased about 5.6% over the prior year. Property tax relief for FY 2024, which is based on FY 2023 collections, decreased by $463,245 or ‐16% compared to the prior year. The total property tax relief of $2,424,479 equals a reduction in mills levied of 30.654 mills compared to the 58.475 mills in FY 2023, which is due to the lower amount to rebate and the increased property tax value. The 32% increase in resort tax collections in FY 2022, which was mostly due to inflationary factors, had a significant impact not only on the City’s revenues but also on property tax relief in FY 2023. The growth in resort tax collections for FY 2023 of about 5.6%, however, is more in‐line with historical growth. Fiscal Year 2024 Budget Page 6 of 123 ---PAGE BREAK--- Fund Balance and Working Capital Reserves During an economic downturn or recession having adequate fund balance and cash reserves for each fund is essential to maintaining expected levels of services for our citizens and ensuring a timely response to emergencies. While a possible delay in collections of property taxes and other charges for services can be expected due to uncertain economic times, cash reserves will help the City manage any cash flow issues that may arise. The proposed budgetary fund balance for property tax supported funds at the end of FY 2024 totals $6,415,438 and represents 45.60% of total budgeted expenditures. It is important to remember that in FY 2022 the CARES Act provided a significant source of unexpected federal funding for the Fire and Police Departments, which helped move the City into a strong financial position. The proposed spend‐down of cash reserves of $1,430,577 for large capital equipment purchases in FY 2024 not only eliminates any increased burden on taxpayers, but also reduces financing costs for the City. Overall, the fund balances of property tax supported funds remain strong even with the proposed spend‐down. Fund balance as a percentage of total budgeted expenditures is budgeted to increase from 43.47% in FY 2023 to 45.60% in FY 2024. Capital Improvements A Capital Improvement Program (CIP) is a vital planning tool to communicate with the community about the City’s intent to preserve, improve and expand public infrastructure, facilities and equipment. The City’s proposed five‐year CIP details capital improvement projects within each fund and possible funding sources. Amounts spent on capital projects fluctuates annually as projects change and needs are adjusted to meet demand. Overall capital spending in FY 2024 is projected to decrease $3.97 million compared to the prior year as construction wraps up on the Spokane Cast Iron Watermain Replacement Project and the Wastewater Treatment Plant Upgrade Project. In property tax supported funds, capital spending is set to increase by $322,687 from the prior year due to the $245,000 increase in the cost of the fire engine based on the bid award, the decrease in spending for park improvement projects, and an increase in capital projects in the General Fund which includes a new server for the City’s camera system, replacement of an air conditioning unit at the Emergency Services Center, and an additional $30,000 for installation of the columbarium at the cemetery. City Personnel With a CPI increase of 6.2% and an estimated taxable value increase of 10.0%, most City employees in a normal year would receive a pay increase of 3.5%, comprised of a 1.5% cost of living adjustment (capped at 1.5%) plus a 2% STEP (longevity) on the City’s pay matrix. However, given the current market conditions and the need to retain employees to ensure we continue to deliver exceptional service to our community, a pay increase of 5.0% for most employees is budgeted for FY 2024. The FY 2024 wage adjustment of 5.0% is comprised of a cost‐of‐living adjustment (COLA) of 3% plus a 2% STEP (longevity) on the pay matrix. Fiscal Year 2024 Budget Page 7 of 123 ---PAGE BREAK--- While a ceiling of 3.5% exists for two unions, the FY 2024 budget recognizes the need to adjust COLA to reflect the market more closely. A memorandum of understanding has been executed with both unions to account for this adjustment. Public Works positions covered under the American Federation of State, County and Municipal Employees union already have a cap of 5.0% for FY 2024. Health insurance premiums costs are increasing by approximately 9.0% in FY 2024 with the City paying roughly 7.6% of the increase based on the City’s established formula and a CPI rate of 6.2%. Employees will cover the additional 1.4% increase in total costs. Before proposing new full‐time or increased hours for part‐time positions, factors are taken into consideration such as cost, value, productivity, and possible outsourcing options. The FY 2024 budget adds two additional full‐time positions and one part‐time position, including: Law Enforcement Fund – Based on discussions with the Whitefish School District Superintendent and at request of the Police Department, an additional School Resource Officer (SRO) is budgeted for in FY 2024. The intent is to have one SRO at the high school and elementary school and one SRO at the middle school. The total cost, including salary, benefits, and employer costs, is approximately $94,775 per year with the School District expected to cover 50% of the total cost of the officer assigned. Street Fund – Given the increased mileage and maintenance needs of streets in the City, the FY 2024 budget accounts for a new street maintenance operator position in the Public Works Department. This position was requested in the past but denied due to funding and the need for continued analysis of the benefits of an additional position. The benefits of adding this position include additional help with snow plowing, painting, and other street maintenance. The total cost is approximately $75,700 for FY 2024. Library Fund – Due to growing demand and visitation a new part‐time, 20‐hour per week, position has been added for the Whitefish Community Library. The total cost is approximately $19,395 for FY 2024. Currently, the budget includes the additional Code Enforcement Officer position to improve enforcement of illegal STRs that was included as a new position in FY 2023. The total cost is about $97,600 per year. This position will be hired upon confirmation that the City can retain its business licensing program pending review of a new law adopted by the State Legislature in 2023. FY 2024 BUDGET GENERAL OVERVIEW As previously described, the number of property tax mills levied is proposed to decrease by 28.65 mills to offset the taxable value increase and the reduction in property tax relief from resort tax. The following chart shows the trend of the City’s property tax mills levied over recent years, but keep in mind that the value of a mill has increased all years, except for FY 2016 when the State changed the method of determining taxable value and moved reappraisals to a two‐year cycle. Fiscal Year 2024 Budget Page 8 of 123 ---PAGE BREAK--- Historically, Whitefish has had very low property tax mill levy rates. The lower rates are due to the reduction of property taxes from resort tax, high taxable property value, and the utilization of maintenance district assessments. While levy comparisons are of interest, caution should be exercised in drawing hard conclusions based on such information. Cities use property taxes to support similar, but not always the same mix of public services. Budgeted revenues and other financing sources for all funds total $36,410,692 which is $865,160, or 2.4%, higher than the FY 2023 budget of $35,545,532. The increase in FY 2024 is mostly attributed to the significant increase in investment earnings across multiple funds of $785,290, an increase in one‐time State funding for street maintenance and repairs of $813,223, an increase in resort tax revenues of $363,706, and other minor increases in projected revenue. These increases are offset by a reduction of anticipated grant proceeds of $1,454,142 for the Spokane Avenue Cast Iron Watermain Replacement Project that was completed in FY 2023 and a decrease in budgeted loan proceeds for the Wastewater Treatment Plant Upgrade Project of about $539,000. The FY 2024 budget totals $42,005,592 in expenditures and $9,135,990 in interfund transfers for a total appropriated budget of $51,141,582. Compared to the prior fiscal year, FY 2024 expenditures are set to decrease $1,181,204, or about 2.7%, while interfund transfers are decreasing $1,121,020, or about 10.9%. The decrease in expenditures is mostly due to a significant decrease in capital expenditures that is offset by increased personnel, materials, and services costs. The decrease in transfers is mostly due to the elimination of the $715,000 transfer from the Library Fund to the Library Depreciation Reserve Fund, the decrease in the transfer to the Fire and Ambulance Fund of $565,436, and minor increases in the transfer to the Parks & Recreation Fund and Law Enforcement Fund to support ongoing operations. 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 120.605 134.242 119.240 120.427 120.427 117.636 107.637 93.472 76.275 47.626 Number of Mills Levied After Resort Tax Rebate Fiscal Year 2024 Budget Page 9 of 123 ---PAGE BREAK--- Total appropriations for property tax supported funds have decreased $328,955, which is due to increased personnel costs described above, a slight reduction in operational materials and supplies, an increase in capital outlay, a minor reduction in debt service costs, and a significant reduction in transfers to other funds, specifically to the Library Depreciation Reserve Fund and Fire and Ambulance Fund. The FY 2024 budget is a balanced budget, with specifically planned reductions in fund balance and working capital by year‐end. The City continues to make significant progress in addressing the three financial areas that are often referenced when discussing the City’s financial position. Those financial areas include: 1) maintaining cash reserves and fund balance, 2) improving funding of capital projects less debt), and 3) addressing unfunded personnel liabilities. All of these items are addressed within the proposed budget as follows: 1. Fund balance for property tax supported funds as a percentage of budget remains above the 20%‐25% recommended level. Fund balance is projected to be 45.60% at the end of FY 2024. This is largely due to the CARES Act reimbursements for police and firefighter wages collected in FY 2022 and continued prudent spending by departments. 2. In FY 2024 most capital projects continue to be funded with cash or grants instead of incurring financing costs. The City has also been able to plan and effectively fund most projects in the annual CIP, minimizing deferrals to future years. 3. Personnel services have been increased to pay the final accrued leave payouts for known retirements in FY 2024, as well as continue to pay the annual holiday accruals in excess of the instituted caps for those employees covered by the police and fire unions. FY 2024 BUDGET CONCLUSION The FY 2024 budget, as presented, will continue to support the City’s endeavor to provide exceptional services to our community, adjust to growth and demand, and improve our facilities all while considering the impacts to the City’s property taxpayers. I would like to express my sincere gratitude to Finance Director, Lanie Gospodarek, the other Department Directors, and staff for their assistance in the preparation of this year’s budget. Lanie’s determination, experience, and advice was invaluable. She truly made this year one of the easiest budget seasons of my career with the City of Whitefish. Thank you for your review and consideration of the FY 2024 Budget. Respectfully, Dana Smith City Manager Fiscal Year 2024 Budget Page 10 of 123 ---PAGE BREAK--- Total Total Total Ending Total Beginning Interfund Budgeted Budgeted Interfund Appropriated Budgetary Budgeted Change in Fund Fund Balance Transfers Resources Capital Outlay Debt Service Conting. Expenditures Transfers Budget Fund Balance Requirements Fund Balance Property Tax Supported Funds: General 3,571,146 $ 3,773,971 $ 2,555,679 $ 9,900,796 $ 1,481,863 $ 561,517 $ 138,300 $ 38,563 $ - $ 2,220,243 $ 4,890,599 $ 7,110,842 $ 2,789,954 $ 9,900,796 $ (781,192) $ Library 220,145 378,247 34,371 632,763 292,784 137,708 - - 10,000 440,492 - 440,492 192,271 632,763 (27,874) Law Enforcement 1,011,056 270,061 3,079,827 4,360,943 2,816,794 524,472 154,000 - - 3,495,266 - 3,495,266 865,678 4,360,943 (145,378) Fire & Ambulance 2,389,366 4,406,201 486,135 7,281,702 2,946,925 1,523,408 891,000 53,657 - 5,414,990 - 5,414,990 1,866,712 7,281,702 (522,654) Parks/Rec 654,302 1,203,871 1,339,284 3,197,456 1,474,619 749,627 272,387 - - 2,496,633 - 2,496,633 700,823 3,197,456 46,522 Total 7,846,015 $ 10,032,350 $ 7,495,296 $ 25,373,660 $ 9,012,985 $ 3,496,731 $ 1,455,687 $ 92,220 $ 10,000 $ 14,067,623 $ 4,890,599 $ 18,958,223 $ 6,415,438 $ 25,373,660 $ (1,430,577) $ Change in Fund Balance (1,430,577) $ Total Operating Budget = 12,509,716 Fund Balance as a % of Budgeted Expenditures 45.60% Other Tax, Fee & Assessment Supported Funds: Resort Tax 2,428,719 $ 6,780,349 $ - $ 9,209,068 $ - $ - $ 2,320,000 $ - $ - $ 2,320,000 $ 3,587,084 $ 5,907,084 $ 3,301,984 $ 9,209,068 $ 873,265 $ Bldg Codes 1,507,827 810,500 - 2,318,327 819,234 186,377 85,000 - - 1,090,611 - 1,090,611 1,227,716 2,318,327 (280,111) Street Fund 3,478,255 3,555,402 - 7,033,657 731,937 2,821,821 995,105 - - 4,548,862 - 4,548,862 2,484,795 7,033,657 (993,460) Gas Tax - BaRSAA 495,214 340,363 - 835,577 - - 835,577 - - 835,577 - 835,577 - 835,577 (495,214) Street Lighting #1 177,373 106,144 - 283,517 33,356 75,779 - - - 109,135 - 109,135 174,382 283,517 (2,991) Street Lighting #4 307,256 90,949 - 398,205 33,356 27,429 - - - 60,785 - 60,785 337,420 398,205 30,164 Impact Fees 969,550 180,700 - 1,150,250 - - 137,500 - - 137,500 - 137,500 1,012,750 1,150,250 43,200 Subdivision Street Trees 24,980 100 - 25,080 - 25,080 - - - 25,080 - 25,080 - 25,080 (24,980) Sidewalk 323,006 11,000 - 334,006 - - 334,006 - - 334,006 - 334,006 - 334,006 (323,006) Stormwater 1,621,828 483,186 - 2,105,014 179,808 48,251 400,000 - - 628,059 - 628,059 1,476,954 2,105,014 (144,874) Total 11,334,008 $ 12,358,693 $ - $ 23,692,700 $ 1,797,691 $ 3,184,737 $ 5,107,188 $ - $ - $ 10,089,615 $ 3,587,084 $ 13,676,699 $ 10,016,001 $ 23,692,700 $ (1,318,006) $ Total Operating Budget = 4,982,427 Enterprise Funds: Water 10,698,409 $ 5,085,500 $ 1,640,694 $ 17,424,603 $ 1,369,581 $ 1,337,819 $ 1,915,230 $ 1,939,082 $ - $ 6,561,712 $ 527,107 7,088,819 $ 10,335,784 $ 17,424,603 $ (362,625) $ Wastewater 7,602,458 6,131,500 - 13,733,958 1,373,849 1,409,704 1,992,230 1,566,500 - 6,342,283 - 6,342,283 7,391,676 13,733,958 (210,783) Solid Waste 123,376 1,666,200 - 1,789,576 145,083 1,489,832 - - - 1,634,915 - 1,634,915 154,661 1,789,576 31,285 Total 18,424,243 $ 12,883,200 $ 1,640,694 $ 32,948,137 $ 2,888,513 $ 4,237,355 $ 3,907,460 $ 3,505,582 $ - $ 14,538,910 $ 527,107 $ 15,066,016 $ 17,882,120 $ 32,948,137 $ (542,122) $ Total Operating Budget = 7,125,868 Other Special Revenue, Capital, and Debt Funds: Housing Authority 2,405 $ 407,500 $ - $ 409,905 $ - $ 407,500 $ - $ - $ - $ 407,500 $ - $ 407,500 $ 2,405 $ 409,905 $ - $ Affordable Housing 188,348 316,362 - 504,710 - 504,710 - - - 504,710 - 504,710 - 504,710 (188,348) Library Depreciation Reserve 470,000 2,000 - 472,000 - - 104,000 - - - - - 472,000 472,000 2,000 WF Trail Construct 11,207 209,500 - 220,707 - - 209,500 - - 209,500 - 209,500 11,207 220,707 - Park Acq & Dev 164,586 5,640 - 170,226 - - 43,220 - - 43,220 - 43,220 127,006 170,226 (37,580) Victim/Wit 1,473 10,000 - 11,473 - 10,000 - - - 10,000 - 10,000 1,473 11,473 - ARPA COVID-19 2,128,700 2,500 - 2,131,200 - 2,000,000 - - - 2,000,000 131,200 2,131,200 - 2,131,200 (2,128,700) Misc. S.I.D. 390,329 182,946 - 573,276 - - - 134,514 134,514 - 134,514 438,762 573,276 48,432 Total 3,357,049 1,136,449 - 4,493,497 - 2,922,210 356,720 134,514 - 3,309,444 131,200 3,440,644 1,052,854 4,493,498 (2,304,195) All Funds Total 40,961,314 $ 36,410,692 $ 9,135,990 $ 86,507,995 $ 13,699,189 $ 13,841,033 $ 10,827,055 $ 3,732,316 $ 10,000 $ 42,005,592 $ 9,135,990 $ 51,141,582 $ 35,366,413 $ 86,507,995 $ (5,594,900) $ Resources Requirements Materials & Services Personnel Services Revenue & Other Financing FY 2024 Budget Summary by Main Revenue Source City of Whitefish Fiscal Year 2024 Budget Page 11 of 123 ---PAGE BREAK--- a b c d e f g h (f+g) i j (h+i) k l (j+k) m n o p q (dxl) General Health Gross Resort Voted Total Total Property Fiscal Total Market Total Taxable Newly Taxable Mill Value % Mills Insur Mills Tax Net Mills Fire/Amb Mills Tax Year Value Value Value Less TIF Change Levied Mills Levied Relief Levied Mills Levied General Library Fire Pension Fire/Amb Revenue 2008 755,263,708 $ 23,026,914 $ 1,812,408 $ 18,512.556 $ 11.47% 105.680 5.53 111.210 ‐23.336 87.874 87.874 1,552,722 $ ‐ $ 74,050 $ ‐ $ ‐ $ 1,626,772 $ 2009 789,392,160 $ 24,221,062 $ 1,029,224 $ 19,499.520 $ 5.33% 108.750 2.46 111.210 ‐22.994 88.216 24.00 112.216 1,642,172 $ ‐ $ 77,998 $ 467,988 $ ‐ $ 2,188,158 $ 2010 888,143,474 $ 26,541,317 $ 1,238,391 $ 20,103.083 $ 3.10% 108.750 2.46 111.210 ‐23.290 87.920 12.36 100.280 1,687,048 $ ‐ $ 80,412 $ 248,474 $ ‐ $ 2,015,935 $ 2011 952,357,384 $ 27,411,173 $ 563,091 $ 20,434.118 $ 1.65% 115.400 2.46 117.860 ‐22.539 95.321 19.68 115.001 1,866,064 $ ‐ $ 81,736 $ 402,143 $ ‐ $ 2,349,944 $ 2012 1,022,102,349 $ 28,621,645 $ 710,377 $ 21,287.796 $ 4.18% 116.332 6.08 122.412 ‐26.011 96.401 24.00 120.401 1,852,060 $ 114,954 $ 85,151 $ 510,907 $ ‐ $ 2,563,072 $ 2013 1,090,881,100 $ 29,207,259 $ 522,087 $ 21,631.411 $ 1.61% 117.966 6.08 124.046 ‐27.645 96.401 24.00 120.401 1,881,954 $ 116,810 $ 86,526 $ 519,154 $ ‐ $ 2,604,444 $ 2014 1,164,900,282 $ 30,147,558 $ 307,117 $ 22,105.761 $ 2.19% 117.174 10.00 127.174 ‐31.369 95.805 24.00 119.805 1,910,048 $ 119,371 $ 88,423 $ 530,538 $ ‐ $ 2,648,381 $ 2015 1,241,653,567 $ 31,273,240 $ 540,964 $ 22,873.171 $ 3.47% 116.000 9.85 125.846 ‐29.241 96.605 24.00 120.605 1,994,655 $ 141,814 $ 91,493 $ 548,956 $ ‐ $ 2,758,619 $ 2016 1,988,271,955 $ 29,841,941 $ 447,138 $ 21,340.576 $ ‐6.70% 127.600 14.46 142.061 ‐31.818 110.242 24.00 134.242 2,164,408 $ 145,543 $ 42,681 $ 512,174 $ ‐ $ 2,864,806 $ 2017 2,031,231,684 $ 30,471,121 $ 764,540 $ 21,984.576 $ 3.02% 129.600 19.42 149.021 ‐53.781 95.240 24.00 119.240 1,899,897 $ 149,935 $ 43,969 $ 527,630 $ ‐ $ 2,621,431 $ 2018 2,334,342,317 $ 34,977,717 $ 796,213 $ 24,804.780 $ 12.83% 117.370 26.50 143.870 ‐47.443 96.427 24.00 120.427 2,173,068 $ 169,169 $ 49,610 $ 595,315 $ ‐ $ 2,987,161 $ 2019 2,421,042,328 $ 36,280,066 $ 933,156 $ 25,346.369 $ 2.18% 120.983 29.50 150.483 ‐54.056 96.427 24.00 120.427 2,220,519 $ 172,862 $ 50,693 $ 608,313 $ ‐ $ 3,052,387 $ 2020 2,608,870,041 $ 39,066,006 $ 375,584 $ 26,877.172 $ 6.04% 121.510 24.04 145.550 ‐51.914 93.636 24.00 117.636 2,279,627 $ 183,302 $ 53,754 $ 645,052 $ ‐ $ 3,161,735 $ 2021 2,686,884,640 $ 40,219,393 $ 13,379,429 $ 40,219.393 $ 49.64% 93.047 20.04 113.087 ‐29.450 83.637 24.00 107.637 3,089,533 $ 274,296 $ ‐ $ 965,265 $ ‐ $ 4,329,095 $ 2022 3,176,707,092 $ 47,253,584 $ 2,105,719 $ 47,253.584 $ 17.49% 86.750 18.00 104.750 ‐35.278 69.472 24.00 93.472 2,960,532 $ 322,269 $ ‐ $ 1,134,086 $ ‐ $ 4,416,887 $ 2023 3,319,945,316 $ 49,384,000 $ 1,844,144 $ 49,384.000 $ 4.51% 93.000 17.75 110.750 ‐58.475 52.275 24.00 76.275 2,047,214 $ 336,799 $ ‐ $ 1,185,216 $ 197,536 $ 3,766,765 $ 2024 5,345,697,467 $ 79,090,582 $ 2,552,047 $ 79,090.582 $ 60.15% 41.280 13.00 54.280 ‐30.654 23.626 24.00 47.626 1,215,385 $ 336,847 $ ‐ $ 1,898,174 $ 316,362 $ 3,766,765 $ change from last year ‐51.72 ‐4.75 ‐56.47 27.82 ‐28.65 0.00 ‐28.65 (831,829) $ 48 $ ‐ $ 712,958 $ 118,826 $ ‐ $ ‐40.63% 0.01% N/A 60.15% 60.15% 0.00% Library Higher mills offset by resort tax Street maintenance reduction in mills 24 reduction Total Increase More rebate than last year Total Mill Increase On the table from last year Storm offset increase TOTAL NEWLY HB 124 HEALTH GROSS RESORT FIRE & Total Mill Value and Tax Levy History Distribution of Property Tax Levy Affordable Housing 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 120.605 134.242 119.240 120.427 120.427 117.636 107.637 93.472 76.275 47.626 Number of Mills Levied After Resort Tax Rebate Fiscal Year 2024 Budget Page 12 of 123 ---PAGE BREAK--- lr MONTANA Form AB-727 Rev.6-23 S 79,O90,582 s 2,552,O47 s 79,O90,582 OEPAPTMENI OF REVENUE 2023 Certified Taxable Valuation lnformation (1s-10-202, MCA) Flathead County CITY OF WHITEFISH Certified values are now available online at property.mt.gov/cov 1. 2023 Total Market Valuel 2. 2023 Total Taxable Value2..... 3. 2023 Taxable Value of Newly Taxable Property............ 4. 2023 Taxable Value less lncremental Taxable Value3... 5. 2023 Taxable Value of Net and Gross Proceedsa (Class 1 and Class 5. TIF Districts Tax lncrement Current Taxable District Name Value2 lncremental Value Total lncremental Value S Preparer Holly Dale Dare 8/7 /2023 lMarket value does not include class l and class 2 value 2Taxable value is calculated after abatements have been applied ]This value is the taxable value less total incremental value of all tax increment financing districts aThe taxable value of class l and class 2 is included in the taxable value totals For lnformation Purposes Only 2023 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), MCA. l. Value lncluded in "newly taxable" property S ll. Total value exclusive of "newly taxable" property s Note Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday in september, 09/0712023. or within 30 calendar days after the date on this form 7-11-1025(8), McA. The county clerk and recorder ust rovide mil es for each urisdiction de rtmen by the second Monday in September, O9/7!/2023, or within 30 calendar days after the date on this form 15-10- 30s(1)(a), McA. MONTANA s,z+s,egt,qet Base Taxable Value Fiscal Year 2024 Budget Page 13 of 123 ---PAGE BREAK--- Citizens of Whitefish Mayor and City Council Municipal Court Judge City Attorney Library Library Board Park Board City Manager Finance Fire Police Parks & Recreation Planning & Building Public Works OrganizaƟonal Chart City Clerk H.R. Fiscal Year 2024 Budget Page 14 of 123 ---PAGE BREAK--- Budget Overview: Staffing Budget Overview: Staffing FY 2024 The FY 2024 budget funds 120.7 full time equivalent employees (FTEs); not including seasonal hires during the winter and summer months for Parks and Recreation or the summer internship for Public Works. The total budgeted payroll costs (personnel services), including all wages and employer contributions for FY 2024, are proposed to increase $648,481, or 5.0%, from FY 2023 for a total cost of $13.7 million in FY 2024. Significant changes in personnel services include the following: A 5.0% wage increase is proposed for most employees for FY 2024. With the competitive job market and rising cost of living, the City needs to retain employees to ensure we continue to deliver exceptional service to our community. The FY 2024 proposed wage increase includes a cost‐of‐living adjustment (COLA) of 3% plus a 2% STEP on the pay matrix (longevity pay). Health insurance costs are increasing for FY 2024 by approximately 9.0% with the City paying approximately 7.6% of the total increase in cost based on the City’s established formula and a consumer price index rate of 6.2%. Increases in employee premiums will cover the additional 1.4% increase in total costs. With growth continuing in Whitefish, there is a need to add new positions. Below are the proposed changes in staffing levels for FY 2024: Law Enforcement Fund – Based on discussions with the Whitefish School District Superintendent and at request of the Police Department, an additional School Resource Officer (SRO) is budgeted for in FY 2024. The intent is to have one SRO at the high school and elementary school and one SRO at the middle school. The total cost, including salary, benefits, and employer costs, is approximately $94,775 per year with the School District expected to cover 50% of the total cost of the officer assigned. Street Fund – Given the increased mileage and maintenance needs of City streets, the FY 2024 proposed budget accounts for a new street maintenance operator position in the Public Works Department. This position has been requested in the past but was not included in prior budgets due to funding and continued analysis of the need for an additional position. The benefits of adding this position include additional help with snow plowing, painting, and other street maintenance. The total cost is approximately $75,700 for FY 2024. Library Fund – Due to growing demand and visitation a new part‐time, 20‐hour per week, position has been added for the Whitefish Community Library. The total cost is approximately $19,395 for FY 2024. Fiscal Year 2024 Budget Page 15 of 123 ---PAGE BREAK--- Budget Overview: Staffing Budget Overview: Staffing FY 2024 Below is a graph of total FTEs for FY 2024 by Department (excluding seasonal positions): The following is a summary of the FTE analysis including budgeted full time and part‐time employees for FY 2020 ‐ FY 2024: Admin/Legal/IT 11% Library 4% Planning & Building 11% Parks & Recreation 11% Court 3% Public Works 24% Police 19% Fire & Ambulance 17% FY 2024 Budgeted FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Admin/Legal/IT 10 1.4 11.4 11 0.8 11.8 12 0 12 13 0 13 13 0 13 Library 1 3 4 1 3.25 4.25 1 3.4 4.4 1 3.5 4.5 1 4 5 Planning & Building 10 0 10 10 0 10 11 0 11 13 0 13 13 0 13 Parks & Recreation 12 0 12 12 0 12 12 0 12 13 0 13 13 0 13 Court 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 Public Works 27 0.9 27.9 27 1.1 28.1 27 1.1 28.1 27 1.1 28.1 28 1.1 29.1 Police 20 1.1 21.1 20 1.1 21.1 20 1.1 21.1 21 1.1 22.1 22 1.1 23.1 Fire & Ambulance 17 0.5 17.5 18 0 18 20 0 20 22 0 22 21 0 21 Total 100 7.4 107.4 102 6.75 108.8 106 6.1 112.1 113 6.2 119 114 6.7 120.7 FY2023 FY2024 City of Whitefish FTE Staffing History FY2022 FY2020 Department FY2021 Fiscal Year 2024 Budget Page 16 of 123 ---PAGE BREAK--- Budget Overview: Staffing Budget Overview: Staffing FY 2024 In general, most departments have seen modest increases over the past five years in FTEs. The decrease in Fire & Ambulance from FY 2023 to FY 2024 is due to the removal of a second Assistant Fire Chief position because the City was not awarded the grant that was intended to fund the position in FY 2023. 0 5 10 15 20 25 30 35 # of FTEs Budgeted FTEs by Department FY 2020‐2024 Fiscal Year 2024 Budget Page 17 of 123 ---PAGE BREAK--- Budget Overview: Debt The City has debt outstanding from revenue bonds, loans from the State of Montana’s Revolving Fund (SRF), and short‐term loans from the State of Montana INTERCAP Program. Revenue bonds are backed by the underlying revenue applicable to the financing, such as water and sewer charges for service. The City has no general obligation debt outstanding. The budget includes appropriations for all debt service obligations due in FY 2024. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. These bonds were paid off in FY 2021. The City created and approved Special Improvement District (SID) 167 to help fund a portion of the construction costs of the downtown parking facility. The 20‐year SID 167 Bond was issued on January 5, 2017, in the amount of $779,000. Properties within the SID boundaries were assessed for the first time in FY 2018. The SID 166 Bond that was issued for the JP Road construction project continues to be assessed on properties within that District. The water and wastewater loans currently outstanding were provided by SRF for construction and upgrades to the water and wastewater systems. These loans are backed by and paid for by user fees generated from the water and wastewater systems. In 2020, the City entered into a loan agreement with the State of Montana’s SRF loan program for the Wastewater Treatment Plant that included two series of loans; one for $10,000,000 and a $350,000 forgivable loan which were finalized on May 6, 2020. The City issued a third loan for the project in the amount of $9,575,000 on November 19, 2020. The FY 2024 budget continues to draw from the SRF loan totaling $1,200,000. In FY 2021 the City entered into a loan agreement with the State of Montana's SRF loan program for the Water Treatment Plan expansion project which included two series of loans; one for $6,000,000 issued on September 23, 2020, and the other on April 7, 2021, for $5,000,000. No additional loans for the water system are expected in FY 2024. In FY 2016, the City closed on a loan through the SRF program to fund the purchase of the Haskill Basin Conservation Easement. This loan is first backed by resort tax revenues resulting from 70% of the additional 1% that went into effect on July 1, 2015. In addition to the Resort Tax revenues, the loan is further secured by water user fees if resort tax revenues are not adequate in any given year while the loan is outstanding. To‐date water revenues have not been needed to pay any debt service payments. The City budget also includes the continued payment of financing for the replacement of information technology network infrastructure including routers and switches. The loan totals $192,812 with an annual payment of $38,562.25. The loan has a five‐year term at Fiscal Year 2024 Budget Page 18 of 123 ---PAGE BREAK--- Budget Overview: Debt The following is a summary of the budgeted outstanding debt obligations for the City as of June 30, 2023: Description Balance as of June 30, 2023 Water Revenue Bonds* $ 8,208,000 Water Revenue Bond – Haskill Basin C.E.* $ 1,868,000 SID 166 Bond* $ 190,000 SID 167 Bond* $ 639,109 Wastewater Revenue Bonds*^ $ 16,498,149 2018 Ambulance Intercap Loan $50,036 Fire Engine Intercap Loan $ 25,634 TOTAL $ 27,478,929 *Bonds backed by specific revenue sources other than property tax. ^ Outstanding bonds may change depending on final draws needed for construction. Fiscal Year 2024 Budget Page 19 of 123 ---PAGE BREAK--- Budget Overview: Revenues The City of Whitefish has various types of revenue streams. Revenues include, but are not limited to, charges for services, grants, resort tax, maintenance assessments, and property tax revenue. Other than charges for water, sewer, and garbage services, the revenue often of most interest is property taxes and maintenance assessments that are included on property tax bills. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 21.71%. Approximately 54% of a city resident’s property tax bill goes to education. Whitefish Elementary 17.73% Whitefish High School 7.66% State Education 7.94% Flat Val Com College 3.07% General Schools 17.42% County 24.14% Whitefish City 21.71% Other 0.33% 2022 Property Tax Bill Breakdown Fiscal Year 2024 Budget Page 20 of 123 ---PAGE BREAK--- Budget Overview: Revenues For FY 2024 (2023 tax levies for collection in FY 2024), the budget reduces total mills levied by 28.65 mills to offset the increase in taxable value, increase in the Fire and Ambulance voted levy, and decrease in property tax relief. The FY 2024 budget keeps the total amount of property tax revenue at the same level as the prior year totaling $3,766,765, which represents a 0.00% increase from the prior year. The ability to keep property taxes at the same rate as the prior year is mostly due to an increase in investment earnings as well as higher than expected beginning fund balances for FY 2024 due to strong revenue collection and prudent spending by departments leading to significant savings in FY 2023, which allow for a further spenddown of cash balances for capital project than preliminarily projected. Maintenance assessments are budgeted to remain at the same rates as the prior year, which the exception of the Commercial Lighting Maintenance District which is expected to see a 25% decrease in the assessment based on adequate funding of operations and reserves. Revenue by Source – All Property Tax Support Funds Taxes & Assessments, 23% Charges for Services, 17% Other Financing Sources, 43% Intergovernmental, 8% Miscellaneous Revenue, 2% Licenses and Permits, 3% Fines and Forfeitures, 1% Investment Earnings, 3% Fiscal Year 2024 Budget Page 21 of 123 ---PAGE BREAK--- Budget Overview: Revenues Other financing sources, which is more significant than taxes and assessments in the General Fund, includes the transfer from the Resort Tax Fund for property tax relief. For Enterprise Funds including Water, Wastewater, and Solid Waste, the FY 2024 budget only assumes a needed rate increase for garbage service in the Solid Waste Fund, which is due to annual rate adjustment approved in the contract with Republic Services. Water and Wastewater rates are projected to remain the same as FY 2023 because growth continues to cover any necessary increases in revenue. Taxes & Assessments 20% Charges for Services 5% Other Financing Sources 35% Intergovernmental 16% Miscellaneous Revenue 3% Licenses and Permits 5% Fines and Forfeitures 4% Investment Earnings 7% Revenue by Source ‐ General Fund Fiscal Year 2024 Budget Page 22 of 123 ---PAGE BREAK--- Budget Overview: Expenditures Budget Overview: Expenditures FY 2024 The proposed FY 2024 budget includes expenditures within various fund types including the General Fund, special revenue funds, and enterprise funds. Expenditures include personnel costs, operational materials and services, capital outlay, debt service and minor contingency amounts for unexpected costs. Total expenditures are proposed to decrease by 2.7% from FY 2023, which totals a decrease of $1,181,204. $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 General Library Law Enforcement Fire & Ambulance Parks/Rec Total FY 2024 Property Tax Supported Budget Requirements Personnel Services 64% Materials & Services 25% Capital Outlay 10% Debt Service 1% Contingency 0% Total FY 2024 Property Tax Supported Budget Requirements by Expenditure Category Fiscal Year 2024 Budget Page 23 of 123 ---PAGE BREAK--- Budget Overview: Expenditures Budget Overview: Expenditures FY 2024 Personnel costs continue to trend higher due to salary and benefit increases, as well as increases in full time equivalent (FTE) positions serving the community. Overall, personnel costs represent 32.6% of budgeted expenditures (not including transfers between funds), materials and services equal 33.0% of the proposed FY 2024 budget, and capital outlay is budgeted at $10.8 million, representing 25.8% of total budgeted expenditures. As depicted above, expenditures for debt service and contingency are minor categories of allocated resources. In FY 2021, capital outlay included the both the Wastewater Treatment Plant Upgrade and the Water Treatment Plant Expansion Project causing a significant spike in the expenditures. $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 Personal Services Materials & Services Capital Outlay Debt Srvc. Contingency All Funds Expenditure History by Category FY 2020 Budget FY 2021 Budget FY 2022 Budget FY 2023 Budget FY 2024 Budget Fiscal Year 2024 Budget Page 24 of 123 ---PAGE BREAK--- Budget Overview: Expenditures Budget Overview: Expenditures FY 2024 The graph below shows the budget allocation for funds by primary funding use. Property Tax Supported Funds $18,958,223 37% Enterprise Funds $15,066,016 29% Other Tax, Fee & Assessments Supported Funds $13,676,699 27% Other Funding Source Funds $3,440,644 7% Total Budgeted Requirements by Budget Fund Categories Fiscal Year 2024 Budget Page 25 of 123 ---PAGE BREAK--- General Fund Purpose The General Fund provides services and projects that are typically not self‐supporting. Services provided by the General Fund include Municipal Court, Administrative Services, Resort Tax Administrative Services, Legal Services, Parking Facility Maintenance, Community Planning, Community Agencies, Cemetery Services, and other Non‐Departmental functions. Significant transfers of property taxes are also made from the General Fund to support the Law Enforcement Fund, Fire and Ambulance Fund, Library Fund, and the Parks and Recreation Fund. General Fund services generate relatively little or no revenue to offset their costs. As such, property tax revenue and other “general” income sources pay for General Fund expenses. FY 2024 Objectives The objective of the General Fund for FY 2024 is to provide budget authority to provide the above‐listed services within the City. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Decrease in property tax revenue due to other increases in revenue and decrease in the transfer to the Fire & Ambulance Fund $831,829 Increase in annual Entitlement Distribution from the State of Montana $39,824 Decrease in total Planning Fees, Conditional Use Fees, and Zoning Plan Review Fees based on year‐to‐date actuals and potential market changes in FY 2024 $25,000 Decrease in municipal court fines based on year‐end actuals for FY 2023 $75,000 Increase in investment earnings based on year‐end figures and assumed rate adjustments for investments, CDs, and operating checking account $400,000 Increase in transfers from other funds to account for the one‐time use of $131,200 of the State and Local Fiscal Recovery Funds under the American Rescue Plan Act for revenue loss to keep tax increases at a minimum for FY 2024 $131,200 Decrease in property tax relief from resort tax due to FY 2022 collections coming in abnormally high from inflationary factors. FY 2023 resort tax collections are only exceeding the budget resulting in less property tax relief $473,279 Increase in excess resort tax collected for the Haskill Basin Bonds that is distributed as property tax relief from the Water Fund $10,034 Expenditure Changes Increases in personnel cost due to higher wage and benefit costs $70,114 Increase in professional services for Administrative Division – Human Resources Administration for a wage study $40,000 Fiscal Year 2024 Budget Page 26 of 123 ---PAGE BREAK--- General Fund Decrease in professional services in Community Planning due to the completion of the housing needs assessment and strategic plan update $82,000 Repair and maintenance services for Community Planning remains about the same at $45,000 to procure a new short‐term rental enforcement software not purchased in FY 2023 but supported in revenues from business license fees $50 Increase in cost for property insurance for the WAVE due to increase in premiums $3,724 Capital Project #1 – New columbarium procurement and installation at cemetery ($30,000 carried over from FY 2023) $60,000 Capital Project #2 – New server for city‐wide camera system $49,000 Capital Project #3 – Purchase and installation of a door for the Human Resources Generalist office space $6,300 Capital Project #4 – Replacement of air conditioner for server room at Emergency Services Center $23,000 Decrease in transfers to Fire & Ambulance Fund due to 60.15% increase in voted property tax levy because of the reappraisal process $565,436 Increase in transfers to the Law Enforcement Fund to cover increasing personnel costs and inflationary impacts to other expenditures $200,000 Increase in transfer to the Parks & Recreation Fund to cover the engineering costs of the Riverbend Trail ($100,000) and to cover revenue loss from the pandemic and continue operations using the State and Local Fiscal Recovery Funds under the American Rescue Plan Act ($125,000) $225,000 Fiscal Year 2024 Budget Page 27 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Taxes 1000-311010 Real Property Taxes 3,059,515 2,975,421 2,027,214 2,168,623 1,195,385 1000-311020 Personal Property Taxes 12,219 20,730 20,000 15,051 20,000 1000-312000 P & I on Delinquent Taxes 10,730 14,442 9,000 12,945 9,000 1000-314125 PILT Payment from Housing Authority 12,481 - 13,500 - 13,500 1000-314150 Marijuana Excise Tax - - - - 30,000 3,094,944 $ 3,010,593 $ 2,069,714 $ 2,196,620 $ 1,267,885 $ Licenses and Permits 1000-322010 Alcohol Beverage Licenses and Permits 17,125 19,541 16,500 16,463 16,500 1000-322014 Catering License 105 245 300 70 300 1000-322020 General Business License 157,266 268,396 260,000 266,382 260,000 1000-322022 Security Alarm Fees 400 250 250 [PHONE REDACTED]-323021 Special Events Permit 1,730 8,675 3,500 4,145 3,500 176,626 $ 297,107 $ 280,550 $ 287,360 $ 280,550 $ Intergovernmental 1000-331110 Federal Disaster Aid - CARES ACT 151,790 - - - 1000-335110 Live Card Game Table Permit - 1,100 1,000 2,650 1,100 1000-335120 Gambling Machine Permits 18,475 16,400 18,000 18,750 18,675 1000-335230 State Entitlement Share 925,004 942,821 977,386 974,641 1,017,211 1,095,269 $ 960,321 $ 996,386 $ 996,041 $ 1,036,986 $ Charges for Services 1000-341010 Copies, Maps & Misc. Collections 948 1,559 1,000 1,060 1,000 1000-341013 Newsletter Advertising 250 400 400 436 - 1000-341015 Bad Check Service Charge - 25 100 25 100 1000-341061 Temporary Use/Vendor Fees 938 1,125 1,000 1,450 1,000 1000-341062 Variance Fee 4,410 5,730 6,000 8,636 6,000 1000-341063 Conditional Use Fee 27,315 41,501 30,000 9,573 20,000 1000-341064 Sign Fee 9,056 4,674 8,000 12,004 8,000 1000-341065 Architectural Review Fee 19,400 23,568 20,000 19,730 20,000 1000-341066 Lakeshore Fee 22,795 12,795 8,000 8,305 8,000 1000-341067 Floodplain Fee - 1,650 500 [PHONE REDACTED]-341068 Critical Area Fee - Inside City 400 4,720 500 [PHONE REDACTED]-341070 Planning Fees 34,790 102,027 50,000 79,494 75,000 1000-341071 Zoning Plan Review Fees 215,002 197,485 190,000 165,433 150,000 1000-341077 5% Admin Fee for Impact Fees 12,843 10,600 10,400 6,338 7,450 1000-343321 Sale of Cemetery Cremain Niches 10,675 5,195 3,000 3,835 3,000 1000-343340 Cemetery Burial Fees 2,400 3,975 2,500 4,050 2,500 1000-343360 Weed / Property Cleanup Assessment 6,156 5,859 5,000 846 5,000 367,377 $ 422,888 $ 336,400 $ 322,264 $ 308,050 $ Fines and Forfeitures 1000-351030 Municipal Court Fines 296,548 245,165 275,000 172,729 200,000 1000-351031 Parking Fines 48,030 54,190 48,000 49,242 48,000 1000-351040 Dog Fines 2,160 1,020 1,100 650 1,100 346,738 $ 300,375 $ 324,100 $ 222,621 $ 249,100 $ Miscellaneous Revenue 1000-361000 Parking Leases 44,626 54,549 51,084 65,599 55,000 1000-361010 Golf Course Lease 27,370 - 30,370 38,940 35,000 1000-361025 Parking Structure Retail Space Rental 41,010 47,274 71,400 70,608 71,400 1000-362000 Other Miscellaneous Revenue 51,364 17,010 10,000 18,404 20,000 1000-362001 over/short (65) 136 - 43 - 1000-363040 Penalty & Interest Special Assessments 71 72 - - - 164,377 $ 119,041 $ 162,854 $ 193,594 $ 181,400 $ Investment Earnings 1000-371010 Investment Earnings 46,703 52,413 50,000 375,786 450,000 46,703 $ 52,413 $ 50,000 $ 375,786 $ 450,000 $ General Fund - 1000 Fiscal Year 2024 Budget Page 28 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Other Financing Sources 1000-381070 Proceeds from Notes 192,811 - - - - 1000-383000 Transfer from ARPA Fund - - - - 131,200 1000-383002 Transfer from Resort Tax Fund 1,124,310 1,534,066 2,419,669 2,419,669 1,946,390 1000-383010 Transfer from Water Fund 60,168 132,953 468,055 468,055 478,089 1,377,289 $ 1,667,019 $ 2,887,724 $ 2,887,724 $ 2,555,679 $ Total Fund Revenues 6,669,324 $ 6,829,757 $ 7,107,728 $ 7,482,011 $ 6,329,650 $ Beginning Budgetary Fund Balance 2,848,659 $ 3,571,146 $ Total Resources 9,956,387 $ 9,900,796 $ Fiscal Year 2024 Budget Page 29 of 123 ---PAGE BREAK--- Legislative Services Purpose The Legislative Services budget in the General Fund accounts for City Council expenditures to hold meetings, attend training, and other operational costs to provide community leadership. The City Council includes the Mayor and six City Councilors. FY 2024 Objectives The objective of the Legislative Services budget for FY 2024 is to provide budget authority for the above‐listed services within the City. FY 2024 carries over the $10,000 to upgrade the audio/visual equipment for City Council meetings. Significant changes in the FY 2024 Budget are: Item/Project Amount Expenditure Changes Decrease in professional services due to the conclusion of the 2023 State Legislative Session and the City’s contract with its lobbyist ($20,000), which is partially offset by the recording costs for City Council meetings that was previously budgeted in Administrative Services ($9,840) $10,160 Increase in other purchased services to cover costs of the 2023 Municipal Election $12,250 Fiscal Year 2024 Budget Page 30 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Legislative Services Expenditures Materials and Services 1000-410100-220-0 Operating Supplies 3,182 5,082 7,000 3,652 7,000 1000-410100-330-0 Publicity, Subscriptions & Dues 2,869 900 - - - 1000-410100-340-0 Utility Services 1,043 516 1,450 664 1,200 1000-410360-350-0 Professional Services - - 20,000 21,729 9,840 1000-410100-360-0 Repair & Maintenance Services - 100 10,000 - 10,000 1000-410100-370-0 Travel & Training - 2,254 7,500 535 6,000 1000-410100-390-0 Other Purchased Services 2,916 4,470 6,960 8,970 19,210 1000-410100-510-0 Insurance 53 52 53 53 53 10,062 $ 13,374 $ 52,963 $ 35,602 $ 53,303 $ Total Legislative Svcs Expenditures 10,062 $ 13,374 $ 52,963 $ 35,602 $ 53,303 $ Fiscal Year 2024 Budget Page 31 of 123 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. FY 2024 Objectives The objective of the Municipal Court Division for FY 2024 is to provide budget authority to operate the Whitefish Municipal Court. Two full‐time and one part‐time clerks assist the Municipal Judge in operating the Municipal Court. In general, most items have been adjusted to account for inflation and increased costs for video services through the State of Montana. The Municipal Court budget also provides for a new door system into the court room for added security and personnel safety. The Court shares in the expenses of the upkeep of the Emergency Services Center (ESC) with the Police and Fire and Ambulance departments. In FY 2024 the estimated cost of $6,000 for the exterior painting of the ESC is included under repair and maintenance services. Fiscal Year 2024 Budget Page 32 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Municipal Court Expenditures Personnel 1000-410360-110-0 Salaries and Wages 185,187 176,345 201,282 203,605 210,153 1000-410360-112-0 Permanent Part Time 20,926 22,125 25,541 23,389 26,807 1000-410360-120-0 Overtime 10 68 1,633 16 1,716 1000-410360-140-0 Employer Contributions 67,169 49,463 51,056 48,864 52,967 273,293 $ 248,001 $ 279,512 $ 275,873 $ 291,643 $ Materials and Services 1000-410360-210-0 Office Supplies & Materials 2,675 1,548 2,889 1279.73 2,889 1000-410360-220-0 Operating Supplies 1,252 5,918 5,297 3,793 6,797 1000-410360-230-0 Repair & Maintenance Supplies 716 504 1,100 1,814 1,500 1000-410360-310-0 Communication & Transportation 2,745 2,593 2,675 1,790 2,675 1000-410360-320-0 Printing, Duplicating, & Binding 196 - 200 - - 1000-410360-330-0 Publicity, Subscriptions & Dues 1,440 4,528 4,800 4,226 5,480 1000-410360-340-0 Utility Services 4,067 4,831 5,885 6,148 6,000 1000-410360-350-0 Professional Services 1,155 17 - 103 - 1000-410360-360-0 Repair & Maintenance Services 6,276 5,094 4,708 4,470 15,985 1000-410360-370-0 Travel & Training - 2,868 4,280 3,112 4,280 1000-410360-390-0 Other Purchased Services 2,107 2,172 8,000 7,577 8,000 1000-410360-510-0 Insurance 5,166 6,894 8,191 7,091 7,045 1000-410360-540-0 Special Assessments 101 101 105 101 105 27,896 $ 37,067 $ 48,130 $ 41,506 $ 60,756 $ Capital 1000-410360-920-0 Buildings 4,605 - - - - 1000-410360-940-0 Machinery & Equipment - 6,621 - - - 4,605 $ 6,621 $ - $ - $ - $ Total Municipal Court 305,794 $ 291,689 $ 327,642 $ 317,379 $ 352,399 $ Fiscal Year 2024 Budget Page 33 of 123 ---PAGE BREAK--- Administrative Services Division Purpose The Administrative Services Division provides for the general administration of the City including the offices of the City Manager and the City Clerk/Administrative Services Director, the Finance Department, and the Human Resources Department. Insurance, benefits, payroll, accounting, financial reporting and information technology administration are areas covered by this division. There are 10 full time employees assigned to Administrative Services, but most of their personnel costs are spread throughout the City’s budget in a cost allocation formula. FY 2024 Objectives City Council establishes short‐term and long‐term goals for the City, which guide the operations and objectives during FY 2024. The objective of the Administrative Services Division in the General Fund for FY 2024 is to provide budget authority to provide the above‐listed services within the City. To increase transparency in FY 2024, this division has been split out into three main areas: Administration (City Manager/City Clerk), Human Resources, and Finance & Information Technology. The FY 2024 Budget provides for professional services for the City’s external audit and financial reporting needs, the crisis communication contract ($15,000), and an external wage study ($40,000). Other costs include software licensing, general repairs and maintenance, and utility costs. Fiscal Year 2024 Budget Page 34 of 123 ---PAGE BREAK--- Admin & Legal Cost Allocation The Administrative Services Division for FY 2024 were divided into three separate accounts for more transparency and budget control including Administrative Services (City Manager and City Clerk), Financial Services, and Human Resources Administration. General Fund expenditures from these accounts, except for debt service and capital projects, are allocated to any fund that has personnel services costs. The expenditures allocated to other funds is based on the salaries and benefits paid by each of the other funds as a percentage of the total salaries and benefits for the City. For example, in FY 2024, 10.83% of the total City payroll is budgeted in the General Fund. Therefore 10.83% of any administrative services materials and services expenditures remain in the General Fund, and 89.17% is allocated to other funds. The table below shows both the total amount before the allocation of costs and the amount that remains in the General Fund for Administration (City Manager/City Clerk), Finance Department, and Human Resources Department. In Office Supplies for Administrative Services, under the Budget FY 2024 column, the total budget is $500, however, of that $500, only $54.15 or 10.83% will stay in the General Fund—as depicted in the Allocation FY 2024 column below. General Fund Allocation Rate 0.1083 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual FY 2023 Budget FY 2024 Allocation FY 2024 410400 -Administrative Services Materials and Services 210 Office Supplies/Materials - - - - 500 54 220 Operating Supplies/Materials - - - - 12,370 1,340 230 Repair/Maintenance Supplies - - - - 500 54 330 Publicity/Subscriptions/Dues - - - - 16,560 1,793 340 Utility Services - - - - 3,300 357 350 Professional Services - - - - 15,000 1,625 360 Repair & Maintenance - - - - 1,180 128 370 Travel & Training - - - - 8,500 921 390 Other Purchased Services - - - - 2,750 298 510 Insurance - - - - 1,270 138 530 Rent / Lease - - - - 650 70 540 Special Assessments - - - - 900 97 Total - $ - $ - $ - $ 63,480 $ 6,875 $ Fiscal Year 2024 Budget Page 35 of 123 ---PAGE BREAK--- Admin & Legal Cost Allocation General Fund Allocation Rate 0.1083 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual FY 2023 Budget FY 2024 Allocation FY 2024 410500 -Financial Services Materials and Services 210 Office Supplies/Materials 326 8,000 867 303 4,800 520 220 Operating Supplies/Materials 3,271 31,610 3,427 1,887 23,430 2,537 230 Repair/Maintenance Supplies 205 2,500 271 143 1,500 162 310 Postage & Freight 637 12,000 1,301 253 4,000 433 320 Printing 544 12,400 1,344 - - - 330 Publicity/Subscriptions/Dues 3,338 28,824 3,124 2,459 42,103 4,560 340 Utility Services 1,351 16,500 1,789 688 9,900 1,072 350 Professional Services 11,051 122,807 13,312 8,344 78,560 8,508 360 Repair & Maintenance 3,492 78,730 8,534 135 5,540 600 370 Travel & Training 1,464 30,000 3,252 935 13,000 1,408 390 Other Purchased Services 2,669 12,000 1,301 1,236 7,200 780 397 Contracted Workers 830 14,000 1,518 400 - - 510 Insurance 1,898 16,484 1,787 1,848 17,400 1,884 530 Rent / Lease 251 2,952 320 141 1,656 179 540 Special Assessments 493 4,500 488 466 4,500 487 Total 31,820 $ 393,307 $ 42,635 $ 19,238 $ 213,589 $ 23,132 $ General Fund Allocation Rate 0.1083 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual FY 2023 Budget FY 2024 Allocation FY 2024 410810 -Human Resouces Adminstration Materials and Services 210 Office Supplies/Materials - - - - 1,500 162 220 Operating Supplies/Materials - - - - 1,000 108 230 Repair/Maintenance Supplies - - - - 500 54 330 Publicity/Subscriptions/Dues - - - - 14,173 1,535 340 Utility Services - - - - 3,300 357 350 Professional Services - - - - 41,155 4,457 360 Repair & Maintenance - - - - 1,180 128 370 Travel & Training - - - - 8,500 921 397 Contracted Workers - - - - 500 54 510 Insurance - - - - 1,270 138 530 Rent / Lease - - - - 650 70 540 Special Assessments - - - - 900 97 Total - $ - $ - $ - $ 74,628 $ 8,082 $ Fiscal Year 2024 Budget Page 36 of 123 ---PAGE BREAK--- Admin & Legal Cost Allocation Expenditures for the Legal Services Division is also allocated based on the percentages described above. The following table shows totals before allocation and the amount that is budgeted to remain in the General Fund. General Fund Allocation Rate 0.1083 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual FY 2023 Budget FY 2024 Allocation FY 2024 411100 -Legal Services Materials and Services 210 Office Supplies/Materials 263 1,500 166 231 2,000 217 220 Operating Supplies/Materials 605 6,600 730 740 6,600 715 230 Repair & Maintenance Supplies 48 800 88 217 1,800 195 310 Communication & Transportation 6 300 33 6 100 11 330 Publicity/Subscriptions/Dues 744 6,500 719 423 7,500 812 340 Utility Services 305 5,500 608 217 6,500 704 350 Professional Services 5 1,500 166 - 1,000 108 360 Repair & Maintenance 251 1,200 133 77 1,650 179 370 Travel & Training 354 4,280 473 173 4,280 464 390 Other Purchased Services - 500 55 354 250 27 510 Insurance 191 3,000 332 324 2,150 233 530 Rent / Lease 107 972 108 - 975 106 540 Special Assessments 9 77 9 8 78 8 Total 2,888 $ 32,729 $ 3,620 $ 2,771 $ 34,883 $ 3,778 $ Fiscal Year 2024 Budget Page 37 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Administrative Services - City Manager and City Clerk Personnel 1000-410400-110-0 Salaries and Wages - - - - 83,175 1000-410400-112-0 Permanent Part Time - - - - 1,889 1000-410400-120-0 Overtime - - - - 56 1000-410400-140-0 Employer Contributions - - - - 24,495 - $ - $ - $ - $ 109,615 $ Materials and Services 1000-410400-210-0 Office Supplies & Materials - - - - 54 1000-410400-220-0 Operating Supplies - - - - 1,340 1000-410400-230-0 Repair & Maintenance Supplies - - - - 54 1000-410400-330-0 Publicity, Subscriptions & Dues - - - - 1,793 1000-410400-340-0 Utility Services - - - - 357 1000-410400-350-0 Professional Services - - - - 1,625 1000-410400-360-0 Repair & Maintenance Services - - - - 128 1000-410400-370-0 Travel & Training - - - - 921 1000-410400-390-0 Other Purchased Services - - - - 298 1000-410400-510-0 Insurance - - - - 138 1000-410400-530-0 Rent / Lease - - - - 70 1000-410400-540-0 Special Assessments - - - - 97 - $ - $ - $ - $ 6,875 $ Total Administrative Services - $ - $ - $ - $ 116,490 $ Financial Services Personnel 1000-410500-110-0 Salaries and Wages 134,455 159,629 181,434 187,312 75,817 1000-410500-112-0 Permanent Part Time 6,765 7,023 4,755 7,882 1,134 1000-410500-120-0 Overtime 162 129 241 [PHONE REDACTED]-410500-140-0 Employer Contributions 56,229 50,477 58,281 55,062 27,598 1000-410500-147-0 Medical Deduction Reimbursement 1,025 844 - 1,120 - 198,636 $ 218,102 $ 244,711 $ 251,604 $ 104,683 $ Materials and Services 1000-410500-210-0 Office Supplies & Materials 706 326 867 [PHONE REDACTED]-410500-220-0 Operating Supplies 4,722 3,271 3,427 3,701 2,537 1000-410500-230-0 Repair & Maintenance Supplies 78 205 271 [PHONE REDACTED]-410500-310-0 Communication & Transportation 950 637 1,301 [PHONE REDACTED]-410500-320-0 Printing, Duplicating, & Binding 1,157 544 1,344 - - 1000-410500-330-0 Publicity, Subscriptions & Dues 2,547 3,338 3,124 5,358 4,560 1000-410500-340-0 Utility Services 1,835 1,351 1,789 1,653 1,072 1000-410500-350-0 Professional Services 12,201 11,051 13,312 14,729 8,508 1000-410500-360-0 Repair & Maintenance Services 3,624 3,492 8,534 3,[PHONE REDACTED]-410500-370-0 Travel & Training 677 1,464 3,252 2,691 1,408 1000-410500-390-0 Other Purchased Services 1,488 2,669 1,301 1,[PHONE REDACTED]-410500-397-0 Contracted Workers 1,091 830 1,518 400 - 1000-410500-510-0 Insurance 1,346 1,898 1,787 1,848 1,884 1000-410500-530-0 Rent / Lease 335 251 320 [PHONE REDACTED]-410500-540-0 Special Assessments 518 493 488 466 487 33,274 $ 31,820 $ 42,634 $ 36,902 $ 23,132 $ Debt Service 1000-410500-610-0 Principal 38,562 38,562 38,563 38,562 38,563 38,562 $ 38,562 $ 38,563 $ 38,562 $ 38,563 $ Capital 1000-410500-940-0 Machinery & Equipment 192,811 7,435 - - 72,000 192,811 $ 7,435 $ - $ - $ 72,000 $ Total Financial Services 463,283 $ 295,920 $ 325,908 $ 327,068 $ 238,378 $ Fiscal Year 2024 Budget Page 38 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Human Resource Administration Personnel 1000-410810-110-0 Salaries and Wages - - - - 27,068 1000-410810-112-0 Permanent Part Time - - - - 378 1000-410810-120-0 Overtime - - - - 50 1000-410810-140-0 Employer Contributions - - - - 8,818 - $ - $ - $ - $ 36,314 $ Materials and Services 1000-410810-210-0 Office Supplies & Materials - - - - 162 1000-410810-220-0 Operating Supplies - - - - 108 1000-410810-230-0 Repair & Maintenance Supplies - - - - 54 1000-410810-330-0 Publicity, Subscriptions & Dues - - - - 1,535 1000-410810-340-0 Utility Services - - - - 357 1000-410810-350-0 Professional Services - - - - 4,457 1000-410810-360-0 Repair & Maintenance Services - - - - 128 1000-410810-370-0 Travel & Training - - - - 921 1000-410810-397-0 Contracted Workers - - - - 54 1000-410810-510-0 Insurance - - - - 138 1000-410810-530-0 Rent / Lease - - - - 70 1000-410810-540-0 Special Assessments - - - - 97 - $ - $ - $ - $ 8,082 $ Capital 1000-410810-920-0 Building Improvements - - - - 6,300 - $ - $ - $ - $ 6,300 $ Total Human Resource Administration - $ - $ - $ - $ 50,696 $ Total Admin, Finance, & H.R. Services 463,283 $ 295,920 $ 325,908 $ 327,068 $ 405,564 $ Fiscal Year 2024 Budget Page 39 of 123 ---PAGE BREAK--- Library Fund Resort Tax Administrative Services Purpose The Resort Tax Administrative Services budget provides for the administration of the City’s Resort Tax. Ordinance 95‐15, the Resort Tax Ordinance, does not allow the use of Resort Tax collections to pay for related administrative expenses. Due to this prohibition such expenses are paid from the General Fund. FY 2024 Objectives The objective is to provide budget authority to provide for the expenditures described above that assist with administering the resort tax within the City. Legal Services Purpose The Legal Services budget provides for the administration of the Legal Services Department. The City Attorney provides legal support to the City including legal consultation, preparation and review of legal documents, and representation in civil matters. The FY 2024 budget continues to provide for in‐house prosecution services through the Deputy Attorney position. The Legal Department is also supported by a part‐time legal assistant. FY 2024 Objectives The objective of the General Fund for this budget year is to provide budget authority for the above listed services within the City. Fiscal Year 2024 Budget Page 40 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Resort Tax Administrative Services Expenditures Materials and Services 1000-410505-210-0 Office Supplies & Materials 1,321 - 950 - 950 1000-410505-310-0 Communication & Transportation 236 261 250 [PHONE REDACTED]-410505-350-0 Professional Services 1,651 2,840 6,000 - 6,000 1000-410505-390-0 Other Purchased Services - - - 8 - 3,208 $ 3,101 $ 7,200 $ 164 $ 7,200 $ Total Resort Tax Administrative Svcs 3,208 $ 3,101 $ 7,200 $ 164 $ 7,200 $ Legal Services Expenditures Personnel 1000-411100-110-0 Salaries and Wages 57,422 96,703 64,319 62,487 68,221 1000-411100-112-0 Permanent Part Time 2,376 2,377 2,641 2,720 1,889 1000-411100-120-0 Overtime 44 17 44 45 44 1000-411100-140-0 Employer Contributions 18,026 27,466 20,611 18,001 22,108 1000-411100-147-0 Medical Deduction Reimbursement 221 211 - 460 - 78,090 $ 126,774 $ 87,615 $ 83,712 $ 92,262 $ Materials and Services 1000-411100-210-0 Office Supplies & Materials 47 263 166 [PHONE REDACTED]-411100-220-0 Operating Supplies 1,890 605 730 [PHONE REDACTED]-411100-230-0 Repair & Maintenance Supplies 14 48 88 [PHONE REDACTED]-411100-310-0 Communication & Transportation 6 6 33 6 11 1000-411100-330-0 Publicity, Subscriptions & Dues 456 744 719 [PHONE REDACTED]-411100-340-0 Utility Services 502 305 608 [PHONE REDACTED]-411100-350-0 Professional Services 134 5 166 [PHONE REDACTED]-411100-360-0 Repair & Maintenance Services 127 251 133 [PHONE REDACTED]-411100-370-0 Travel & Training 26 354 473 [PHONE REDACTED]-411100-390-0 Other Purchased Services 24 - 55 324 27 1000-411100-510-0 Insurance 158 191 332 [PHONE REDACTED]-411100-530-0 Rent / Lease 43 107 108 8 106 1000-411100-540-0 Special Assessments 77 9 9 8 8 3,505 $ 2,888 $ 3,620 $ 4,512 $ 3,778 $ Total Legal Services 81,594 $ 129,662 $ 91,235 $ 88,224 $ 96,040 $ Fiscal Year 2024 Budget Page 41 of 123 ---PAGE BREAK--- Library Fund Parking Facility Maintenance Purpose The three‐story parking facility that opened in May of 2017 in downtown Whitefish requires continued budgeting for operating and maintenance costs. The City’s Maintenance Facility Technician along with the help of other staff is responsible for maintaining the parking facility. Leased parking spaces are enforced by the Police Department’s Parking Enforcement Officer. The leased parking revenue, also budgeted in the General Fund, offset these operating costs. FY 2024 Objectives The objective of the Parking Facility Maintenance account in the General Fund for this budget year is to provide budget authority for the new parking facility. Overall, the budget includes costs to maintain the parking structure, including salaries and employer contributions, proper repair and maintenance, snow removal, and insurance coverage. Fiscal Year 2024 Budget Page 42 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Parking Facility Maintenance Expenditures Personnel 1000-411230-110-0 Salaries and Wages 17,867 18,886 23,263 19,787 24,651 1000-411230-120-0 Overtime 20 49 82 146 87 1000-411230-140-0 Employer Contributions 10,298 7,455 7,847 6,670 10,323 28,186 $ 26,390 $ 31,192 $ 26,603 $ 35,061 $ Materials and Services 1000-411230-220-0 Operating Supplies 1,677 4,551 5,000 5,410 5,000 1000-411230-230-0 Repair & Maintenance Supplies 1,831 3,028 5,000 4,722 5,000 1000-411230-330-0 Publicity, Subscriptions & Dues 35 630 630 [PHONE REDACTED]-411230-340-0 Utility Services 7,890 8,502 9,500 9,858 9,500 1000-411230-360-0 Repair & Maintenance Services 5,337 21,282 13,000 15,698 13,000 1000-411230-390-0 Other Purchased Services 12,284 7,646 15,000 11,784 15,000 1000-411230-510-0 Insurance 10,410 11,018 13,450 13,449 15,975 1000-411230-530-0 Rent / Lease 324 324 324 974 325 39,786 $ 56,981 $ 61,904 $ 62,117 $ 64,430 $ Total Parking Facility Maintenance 67,972 $ 83,371 $ 93,096 $ 88,721 $ 99,491 $ Fiscal Year 2024 Budget Page 43 of 123 ---PAGE BREAK--- Community Planning Purpose The Community Planning Division in the General Fund provides for the development, administration and enforcement of the City’s land use, development and zoning regulations and other provisions of the City Code. These functions are performed by the City’s Planning and Building Department. FY 2024 Objectives The objective of the Community Planning Division for this budget year is to provide budget authority for a broad range of planning activities including review, development and revision of planning regulations, long‐range planning, processing land use and development applications, and enforcement of land use, development and zoning regulations and other provisions of the City Code. Whitefish continues to address the shortage of affordable workforce housing by working on strategies identified in the Whitefish Strategic Housing Plan and enforcement of the code pertaining to short‐term rentals. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Aggregate decrease of all Planning budgeted revenues based on estimated year‐end figures, prior years, and anticipated reduction in activity in FY 2024 $25,000 Expenditure Changes Increase in personnel costs due to necessary market rate/COLA adjustments and increase in employer contributions $43,382 Decrease in consulting services in Community Planning due to the completion of the housing needs assessment and strategic plan updates. Amounts retained in the FY 2024 budget will cover needs for the growth policy update and other priorities $98,000 Repair and maintenance services for Community Planning remains about the same to procure a new short‐term rental enforcement software not purchased in FY 2023 but supported in revenues from business license fees $50 Decrease in travel and training from prior year but total remains higher than historic levels to provide training for additional staff $4,000 Fiscal Year 2024 Budget Page 44 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Community Planning Expenditures Personnel 1000-420540-110-0 Salaries and Wages 401,144 380,553 525,789 451,504 568,504 1000-420540-112-0 Permanent Part Time 13,030 13,302 13,735 16,296 9,825 1000-420540-120-0 Overtime 79 135 466 1,840 1,457 1000-420540-140-0 Employer Contributions 154,845 141,575 222,380 159,955 225,966 1000-420540-147-0 Medical Deduction Reimbursement 516 - - 10 - 569,615 $ 535,565 $ 762,370 $ 629,605 $ 805,752 $ Materials and Services 1000-420540-210-0 Office Supplies & Materials 958 842 2,000 1,366 2,000 1000-420540-220-0 Operating Supplies 11,676 18,911 12,000 13,288 12,000 1000-420540-230-0 Repair & Maintenance Supplies 174 843 1,200 2,837 1,200 1000-420540-310-0 Communication & Transportation 1,068 1,202 1,900 1,295 4,400 1000-420540-320-0 Printing, Duplicating, & Binding - - 500 - 3,000 1000-420540-330-0 Publicity, Subscriptions & Dues 5,692 13,239 7,500 11,651 13,700 1000-420540-340-0 Utility Services 6,817 4,232 7,500 9,231 7,500 1000-420540-350-0 Professional Services 5,399 29,323 180,000 65,351 98,000 1000-420540-360-0 Repair & Maintenance Services 1,040 3,410 45,550 20,150 45,600 1000-420540-370-0 Travel & Training 425 7,114 19,000 12,998 15,000 1000-420540-390-0 Other Purchased Services 6,648 8,626 7,400 4,462 6,500 1000-420540-510-0 Insurance 13,059 14,641 18,740 11,954 18,665 1000-420540-530-0 Rent / Lease 1,620 1,620 1,625 2,268 1,985 1000-420540-540-0 Special Assessments 106 106 110 106 110 54,681 $ 104,109 $ 305,025 $ 156,956 $ 229,660 $ Capital 1000-420540-940-0 Machinery & Equipment 2,866 - - - - 2,866 $ - $ - $ - $ - $ Total Community Planning 627,162 $ 639,674 $ 1,067,395 $ 786,561 $ 1,035,412 $ Fiscal Year 2024 Budget Page 45 of 123 ---PAGE BREAK--- Community Agencies & Cemetery Services Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include the Eagle Bus Service, Big Mountain S.N.O.W. (Shuttle Network of Whitefish) Bus, Golden Agers Community Center, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2024 Objectives The objective of the Community Agencies Division for this budget year is to provide budget authority to support various community organizations, as described above. In FY 2014, the City began reimbursing the Whitefish Housing Authority for the Payment in lieu of taxes (PILT) which the Housing Authority pays to the City for Mountain View Manor, an elderly and disabled subsidized housing apartment building. This has continued in the FY 2024 Budget. Cemetery Services Purpose The Cemetery Division provides budget authority for the ongoing maintenance of the Whitefish Cemetery. The City operates a 7.0‐acre cemetery on Hwy 93 North next to the golf course. FY 2024 Objectives The objective of the Cemetery Division this fiscal year is to provide budget authority for the maintenance of the Whitefish Cemetery, including the purchase of a new software program to maintain records digitally. While the City continues to monitor options for a new cemetery, for FY 2024 $60,000 is budgeted to purchase and install a new columbarium as the current one is expected to be at capacity soon. Fiscal Year 2024 Budget Page 46 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Community Agencies Expenditures Materials and Services 1000-430400-790-0 Grants & Contributions - S.N.O.W Bus 7,500 7,500 15,000 15,000 15,000 1000-430400-790-0 Grants & Contributions - Eagle Transit 9,300 9,300 9,300 9,300 9,300 1000-450310-790-0 Grants & Contributions - Community Ctr 1,500 - 1,500 - 3,000 1000-470000-790-0 Grants & Contributions - WHA 12,481 - 13,500 - 13,500 1000-460050-510-0 Insurance - O'Shaughnessy 3,172 3,257 4,080 4,080 4,844 1000-460445-510-0 Insurance - Wave 15,470 15,884 19,879 19,879 23,603 49,422 $ 35,941 $ 63,258 $ 48,258 $ 69,247 $ Total Community Agencies 49,422 $ 35,941 $ 63,258 $ 48,258 $ 69,247 $ Downtown Improvements Materials and Services 1000-430800-220-0 Operating Supplies - - - - 26,500 - $ - $ - $ - $ 26,500 $ Total Downtown Improvements - $ - $ - $ - $ 26,500 $ Cemetery Services Expenditures Personnel 1000-430900-110-0 Salaries and Wages 3,635 3,727 4,826 4,557 4,820 1000-430900-112-0 Permanent Part Time 90 - - 12 - 1000-430900-120-0 Overtime 5 9 13 - 13 1000-430900-140-0 Employer Contributions 1,139 1,282 1,510 1,395 1,700 4,870 $ 5,018 $ 6,349 $ 5,963 $ 6,533 $ Materials and Services 1000-430900-220-0 Operating Supplies 304 1,251 1,000 3,233 3,000 1000-430900-230-0 Repair & Maintenance Supplies - - 200 [PHONE REDACTED]-430900-340-0 Utility Services 883 615 1,100 814 1,100 1000-430900-350-0 Professional Services - - 2,000 - - 1000-430900-360-0 Repair & Maintenance Services 200 825 1,800 - 1,800 1000-430900-390-0 Other Purchased Services 1,900 1,465 2,000 425 2,000 1000-430900-510-0 Insurance 136 144 159 [PHONE REDACTED]-430900-540-0 Special Assessments - - 250 - 250 3,424 $ 4,300 $ 8,509 $ 4,841 $ 8,555 $ Capital 1000-430900-930-0 Improvements Other than Buildings - - 30,000 - 60,000 - $ - $ 30,000 $ - $ 60,000 $ Total Cemetery Services 8,293 $ 9,318 $ 44,858 $ 10,804 $ 75,088 $ Operating Contingency Materials and Services 1000-510900-220-0 Operating Supplies 20,780 - - - - 1000-510900-390-0 Other Purchased Services 137,017 - - - - 1000-510900-790-0 Grants & Contributions 6,229 - - - - 1000-510900-870-0 Operating Contingency - - 10,000 - - 164,025 $ - $ 10,000 $ - $ - $ Total Operating Contingency 164,025 $ - $ 10,000 $ - $ - $ Fiscal Year 2024 Budget Page 47 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 General Fund - 1000 Transfers Other Financing Uses 1000-521004-820-0 Transfers to Parks & Recreation 883,426 883,426 1,065,266 1,065,266 1,290,266 1000-521005-820-0 Transfers to Law Enforcement 2,657,502 2,657,502 2,879,827 2,879,827 3,079,827 1000-521006-820-0 Transfers to Fire & Ambulance 953,092 953,092 1,051,571 1,051,571 486,135 1000-521031-820-0 Transfers to Library 34,371 34,371 34,371 34,371 34,371 4,528,392 $ 4,528,391 $ 5,031,035 $ 5,031,035 $ 4,890,599 $ Total Transfers 4,528,392 $ 4,528,391 $ 5,031,035 $ 5,031,035 $ 4,890,599 $ Total General Fund Expenditures 5,845,926 $ 6,030,440 $ 7,114,590 $ 6,406,749 $ 7,110,842 $ Ending Budgetary Fund Balance 2,841,797 $ 2,789,954 $ Fiscal Year 2024 Budget Page 48 of 123 ---PAGE BREAK--- Library Fund Purpose Title 22, Chapter 1, Part 3 of the Montana Code Annotated provides for the establishment and laws related to free public libraries. The Whitefish Community Library was created as a City Library via Resolution 10‐48 on November 15, 2010, after the City Council had voted to terminate an Interlocal Agreement with the Flathead County Library Board of Trustees for the consolidated county‐wide library service. This fund provides for the collection of property taxes, donations, fines, and other revenues and the appropriations for the Whitefish Community Library. FY 2024 Objectives The objective of the Library Fund for this fiscal year is to provide budget authority for the Whitefish Community Library. Significant changes in the FY 2024 Budget are: Item/Project Amount Revenue Changes Maintaining property tax revenue at the previous year’s distribution due to adequate operating fund balance $48 Decrease in charges for services based on collections in FY 2023 $3,500 Expenditure Changes Increase in personnel costs due wage adjustment, increase in employer costs, additional part‐time staffing, and moving a portion of IT personnel wages to the Library Fund as the Board has decided to utilize the City’s IT service instead an external contractor $38,653 Overall decrease in operating expenditures $450 Elimination of transfer to library depreciation reserve fund based on fund balance not exceeding the State threshold of 50% of annual appropriations $715,000 Fiscal Year 2024 Budget Page 49 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Taxes 2220-311010 Real Property Taxes 266,126 317,770 335,799 341,462 335,847 2220-311020 Personal Property Taxes 983 1,814 1,000 1,645 1,000 2220-312000 Penalties & Interest - - - 384 - 267,109 $ 319,584 $ 336,799 $ 343,491 $ 336,847 $ Intergovernmental 2220-331110 Federal Disaster Aid - CARES ACT 795 - - - - 2220-334100 Library State Aid 2,343 2,869 2,500 - 2,500 3,138 $ 2,869 $ 2,500 $ - $ 2,500 $ Charges for Services 2220-346070 Library Collections 5,235 8,139 11,000 7,515 7,500 5,235 $ 8,139 $ 11,000 $ 7,515 $ 7,500 $ Miscellaneous Revenues 2220-365000 Contributions and Donations 7,500 - - 2220-365010 Private Gifts and Bequests 11,861 643,095 30,000 68,254 30,000 19,361 $ 643,095 $ 30,000 $ 68,254 $ 30,000 $ Investment Earnings 2200-371010 Investment Earnings - 692 1,400 1,208 1,400 - $ 692 $ 1,400 $ 1,208 $ 1,400 $ Other Financing Sources 2220-383004 Operating Transfer from General Fund 34,371 34,371 34,371 34,371 34,371 34,371 $ 34,371 $ 34,371 $ 34,371 $ 34,371 $ Total Revenues 329,214 $ 1,008,750 $ 416,070 $ 454,839 $ 412,618 $ Beginning Budgetary Fund Balance 901,200 $ 220,145 $ Total Resources 1,317,270 $ 632,763 $ Library Fund - 2220 Fiscal Year 2024 Budget Page 50 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Expenditures Personnel 2220-460120-110-0 Salaries and Wages 68,871 75,145 83,751 69,752 86,095 2220-460120-112-0 Permanent Part Time 77,529 87,671 113,778 126,137 135,214 2220-460120-120-0 Overtime 5 9 13 12 13 2220-460120-140-0 Employer Contributions 44,810 46,643 56,589 50,826 71,462 191,215 $ 209,468 $ 254,131 $ 246,726 $ 292,784 $ Materials and Services 2220-460120-210-0 Office Supplies & Materials 2,622 4,646 3,600 7,577 6,000 2220-460120-220-0 Operating Supplies 5,020 5,175 6,000 6,151 6,000 2220-460120-221-0 Library Materials 11,882 15,435 18,000 13,594 17,000 2220-460120-229-0 Library Materials Processing 927 1,235 2,000 3,259 2,000 2220-460120-230-0 Repair & Maintenance Supplies - 783 200 71 200 2220-460120-310-0 Communication & Transportation 4,421 4,561 6,000 4,566 6,000 2220-460120-330-0 Publicity, Subscriptions & Dues 9,969 11,602 14,000 14,606 13,650 2220-460120-340-0 Utility Services 13,826 14,798 18,000 16,230 17,000 2220-460120-350-0 Professional Services - - 205 2220-460120-360-0 Repair & Maintenance Services 29,771 13,912 38,000 14,788 35,000 2220-460120-362-0 Office Machinery & Computers 6,188 3,273 7,500 339 7,500 2220-460120-370-0 Travel & Training 455 1,791 2,000 2,462 4,000 2220-460120-390-0 Other Purchased Services 1,686 3,472 3,300 447 3,300 2220-460120-397-0 Contracted Workers - - 750 - 2220-460120-510-0 Insurance 6,852 8,427 10,025 9,372 11,310 2220-460120-540-0 Special Assessments 478 472 475 [PHONE REDACTED]-460120-790-0 Grants & Contributions 317,581 2220-460120-870-0 Operating Contingency - - 10,000 - 10,000 2220-460120-880-0 Administrative Costs 6,292 6,300 8,308 7,460 8,273 100,388 $ 95,881 $ 148,158 $ 419,167 $ 147,708 $ Other Financing Uses 2200-460120-820 Transfer to Library Depreciation Reserve - - 715,000 470,000 - - $ - $ 715,000 $ 470,000 $ - $ Total Expenditures 291,603 $ 305,349 $ 1,117,289 $ 1,135,893 $ 440,492 $ Ending Budgetary Fund Balance 199,981 $ 192,271 $ Library Fund - 2220 Fiscal Year 2024 Budget Page 51 of 123 ---PAGE BREAK--- Library Depreciation Reserve Fund Purpose Title 22, Chapter 1, Part 305 of the Montana Code Annotated provides for the establishment of a Library Depreciation Reserve Fund for the replacement and acquisition of property, capital improvements, and equipment necessary to maintain and improve library services. The Whitefish Community Library Board of Trustees determines the funds to be transferred into this fund on an annual basis which can include appropriated and unspent funds, as well as private and public donations and grants. FY 2024 Objectives The objective of the Library Depreciation Reserve Fund for this fiscal year is to continue to accumulate funds for future equipment and capital improvements for the Whitefish Community Library, as well as replace the roof of the Library for $79,000 and the foyer tiles for an estimated $25,000. Fiscal Year 2024 Budget Page 52 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Other Financing Sources 4022-383000 Transfer from Library Fund - - 715,000 470,000 - - $ - $ 715,000 $ 470,000 $ - $ Investment Earnings 2200-371010 Investment Earnings - - 1,400 - 2,000 - $ - $ 1,400 $ - $ 2,000 $ Total Revenues - $ - $ 715,000 $ 470,000 $ 2,000 $ Beginning Budgetary Fund Balance - $ 470,000 $ Total Resources 715,000 $ 472,000 $ Expenditures Capital 4022-460120-920-0 Buildings - - - - 104,000 - $ - $ - $ - $ 104,000 $ Total Expenditures - $ - $ - $ - $ 104,000 $ Ending Budgetary Fund Balance 715,000 $ 368,000 $ Library Depreciation Reserve Fund - 4022 Fiscal Year 2024 Budget Page 53 of 123 ---PAGE BREAK--- Law Enforcement Fund Purpose The Law Enforcement Fund provides the primary financial support for the City’s Police Department. The Department currently provides policing services through 18 sworn officers (including the Chief of Police) and a parking enforcement officer. FY 2024 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department and add one sworn officer to the staffing levels to ensure a proactive approach to community policing. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Increase in anticipated grant revenue for equipment through Department of Justice (DOJ) $2,000 Increase in MDT Overtime Reimbursement through the Selective Traffic Enforcement Program (STEP) due to anticipated increase in participation $8,000 Decrease in anticipated revenue for OT reimbursement from NW Drug Task Force (HIDTA) based on amounts remaining in grant $5,500 Decrease in Stonegarden grant funds for FY 2024 due to a reduced amount awarded by the DOJ $24,189 Increase in reimbursement from the school district for a 50% match toward an additional school resource officer (SRO) $38,426 Increased transfer from General Fund (property tax support) to support new officer position, wage adjustments, and other rising costs due to inflation $200,000 Expenditure Changes Increase in personnel costs due to proposed wage adjustment and increased cost of certain benefits and employer contributions. Also includes an additional SRO position. $200,941 Increase operating supplies due to inflationary factors and the purchase of two computers $18,800 Fiscal Year 2024 Budget Page 54 of 123 ---PAGE BREAK--- Law Enforcement Fund Increase in repair and maintenance supplies based on year‐end actuals, as well as the shift from services to supplies with assistance from the City’s mechanic $11,000 Increase in publicity, subscriptions, and dues due to moving software expenditures to reflect accurate accounting $12,500 Increase in repair and maintenance services to pay for a portion of the exterior paint needed at the Emergency Services Center and other needed repairs $23,221 Decrease in other purchased services to reflect needs for FY 2024 $11,000 Decrease in contracted services as the City’s match is accounted for in accordance with grant revenue received for the Northwest Drug Task Force. $42,097 Capital Equipment Replace the 2014 Ford Explorer with a fully equipped patrol vehicle $65,000 Capital Equipment Fully equipped patrol vehicle (carry‐over from FY 2023) $60,000 Capital Equipment Replace two mobile radios $14,000 Capital Equipment ESC Fire/Police radio system upgrade phase 1 (total cost of $30,000 split 50/50 between fire and police) $15,000 Fiscal Year 2024 Budget Page 55 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Intergovernmental 2300-331000 Federal Grants (Bulletproof Vest Prog) - 745 3,000 1,221 5,000 2300-331110 Federal Disaster Aid - CARES ACT 524,276 - - 14,591 - 2300-334091 MDT - Selective Traffic Enforcement Prog 14,655 11,701 16,000 24,000 2300-337010 OT Reimb - NW Drug Task Force - HIDTA - - 11,500 - 6,000 2300-337014 MBCC - Drug Task Force Grant 92,184 107,032 101,125 92,729 101,272 2300-337018 Dept of Justice Grant - Stonegarden 5,246 23,871 36,789 23,533 12,600 2300-337019 School District 44 Reimbursement SRO 55,118 32,562 59,763 69,101 98,189 691,480 $ 175,911 $ 228,177 $ 201,175 $ 247,061 $ Miscellaneous 2300-362000 Other Miscellaneous Revenue 14,350 24,776 12,000 34,783 17,000 2300-365000 Contributions and Donations 1,000 8,600 - 1,200 - 15,350 $ 33,376 $ 12,000 $ 35,983 $ 17,000 $ Other Financing Sources 2300-382010 Sale of General Fixed Assets 9,000 - 12,000 18,000 6,000 2300-383004 Operating Transfer from General Fund 2,657,502 2,657,502 2,879,827 2,879,827 3,079,827 2,666,502 $ 2,657,502 $ 2,891,827 $ 2,897,827 $ 3,085,827 $ Total Revenues 3,373,332 $ 2,866,789 $ 3,132,004 $ 3,134,985 $ 3,349,888 $ Beginning Budgetary Fund Balance 890,102 $ 1,011,056 $ Total Resources 4,022,106 $ 4,360,943 $ Expenditures Personnel 2300-420100-110-0 Salaries and Wages 1,425,583 1,557,767 1,734,468 1,712,765 1,827,048 2300-420100-112-0 Permanent Part Time 34,723 30,677 52,502 32,065 55,847 2300-420100-120-0 Overtime 83,428 104,169 94,783 132,820 112,653 2300-420100-140-0 Employer Contributions 665,006 604,942 734,100 706,877 821,246 2300-420100-147-0 Medical Deduction Reimbursement 2,063 1,680 - 1,038 - 2,210,803 $ 2,299,235 $ 2,615,853 $ 2,585,565 $ 2,816,794 $ Materials and Services 2300-420100-210-0 Office Supplies & Materials 1,212 1,825 4,000 2,367 4,000 2300-420100-220-0 Operating Supplies 74,888 52,826 64,200 75,251 83,000 2300-420100-230-0 Repair & Maintenance Supplies 43,625 54,765 44,000 64,427 55,000 2300-420100-310-0 Communication & Transportation 1,068 805 1,200 1,082 1,200 2300-420100-330-0 Publicity, Subscriptions & Dues 11,169 15,039 8,500 21,841 21,000 2300-420100-340-0 Utility Services 34,034 33,070 33,440 31,848 32,000 2300-420100-350-0 Professional Services 8,350 13,219 7,500 8,926 8,000 2300-420100-360-0 Repair & Maintenance Services 45,225 42,291 46,592 28,697 69,813 2300-420100-370-0 Travel & Training 20,330 2,476 25,000 17,240 25,000 2300-420100-390-0 Other Purchased Services 169,136 3,472 12,000 5,515 1,000 2300-420100-397-0 Contracted Workers 75,693 89,886 115,739 70,135 73,642 2300-420100-510-0 Insurance 45,751 60,060 61,500 57,713 70,790 2300-420100-540-0 Special Assessments 429 429 500 [PHONE REDACTED]-420100-880-0 Administrative Costs 66,910 66,968 85,548 76,786 79,597 597,820 $ 437,131 $ 509,719 $ 462,257 $ 524,472 $ Capital 2300-420100-920-0 Buildings 18,606 - - - - 2300-420100-940-0 Machinery & Equipment 102,970 104,979 70,000 34,499 154,000 121,576 $ 104,979 $ 70,000 $ 34,499 $ 154,000 $ Total Expenditures 2,930,199 $ 2,841,345 $ 3,195,572 $ 3,082,321 $ 3,495,266 $ Ending Budgetary Fund Balance 826,534 $ 865,678 $ Law Enforcement Fund - 2300 Fiscal Year 2024 Budget Page 56 of 123 ---PAGE BREAK--- Victim & Witness Assistance Fund Purpose The Victim and Witness Assistance Fund provides budget authority to comply with Montana House Bill 257, adopted during the 1999 Legislative Session. The bill requires cities to establish a fund to account for a Victim and Witness Assistance Fine to be assessed on those convicted of misdemeanor and felony charges. Funds collected through assessments shall be used to pay restitution and to assist the victims and witnesses of criminal acts. FY 2024 Objectives The objective of the Victim and Witness Assistance Fund for this fiscal year is to administer the requirements of the Montana Victim and Witness Assistance Statute. Fiscal Year 2024 Budget Page 57 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Fines and Forfeitures 2917-351015 Victims and Witness Advocate Surcharge 6,791 7,117 10,000 6,806 10,000 6,791 $ 7,117 $ 10,000 $ 6,806 $ 10,000 $ Total Revenues 6,791 $ 7,117 $ 10,000 $ 6,806 $ 10,000 $ Beginning Budgetary Fund Balance 1,473 $ 1,473 $ Total Resources 11,473 $ 11,473 $ Expenditures Materials and Services 2917-410370-725-0 Crime Victim's Assistance 6,791 7,117 10,000 6,806 10,000 6,791 $ 7,117 $ 10,000 $ 6,806 $ 10,000 $ Total Expenditures 7,117 $ 10,000 $ 6,806 $ 10,000 $ Ending Budgetary Fund Balance 1,473 $ 1,473 $ Victim & Witness Assistance Fund - 2917 Fiscal Year 2024 Budget Page 58 of 123 ---PAGE BREAK--- Fire and Ambulance Fund Purpose The purpose of the Fire and Ambulance Fund is to provide budget authority for the delivery of fire prevention and suppression, rescue services, and ambulance and advanced life support services to the City of Whitefish, the rural fire service area, and surrounding areas. FY 2024 Objectives The objective of the Fire and Ambulance Fund for this fiscal year is to provide fire suppression, fire and accident rescue, hazardous materials incident response, fire code enforcement, ambulance and advanced life support service, and community education on related issues. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Increase in property tax revenue due to new taxable value and reappraisal (levy remains at the 24 voted mills) $712,458 Decrease in Fire Prevention Program Fee revenues to reflect waning building market and estimated year‐end figures $10,000 Decrease in grant funding since the City was not awarded the SAFER Grant of $221,028 in FY 2023 $221,028 Increase in rural fire protection assessments based on contract $13,070 Decrease in expected revenues for Rescue Care program based on estimated experience for FY 2023 $3,000 Decrease in operating transfer from the General Fund due to 60.15% increase in voted tax levy $565,436 Expenditure Changes Decrease in personnel services due to the elimination of the additional Assistant Chief position included in FY 2023 offset by wage adjustments and increasing costs of employee benefits $11,330 Increase in operating supplies to cover cost of the replacement of 4 computers $5,250 Increase in repair and maintenance supplies based on year‐to‐date actuals and shift from services to supplies due to assistance from City’s mechanic $10,500 Increase in publicity, subscriptions & dues to cover software program maintenance fees $4,000 Increase in repair and maintenance services to cover a portion of the exterior painting of the Emergency Services Center ($40,500) and other rising costs $55,377 Decrease in adjustments such as bad debt expense, Medicare/Medicaid adjustments, and Rescue Care adjustments based on year‐to‐date actuals $190,000 Fiscal Year 2024 Budget Page 59 of 123 ---PAGE BREAK--- Fire and Ambulance Fund Capital Project #1 – Type 3 Fire Engine awarded in FY 2023. Funding includes $100,000 from the Whitefish Fire Service Area and $595,000 in cash reserves $695,000 Capital Project #2 – ESC Fire/Police Radio System Upgrade Phase 1. Total cost is $30,000 for first phase split 50/50 between Police and Fire $15,000 Capital Project Air Boat. Replaces 2006 Hovercraft for better suitability in rescue events. Funding includes $25,000 grant from BNSF and $10,000 from the Whitefish Community Foundation $100,000 Capital Project Command Vehicle. Replacement of the 18‐year‐old vehicle assigned to the Assistant Fire Chief $50,000 Capital Project Three portable radios at $10,000 apiece due to failed grant funding on a county‐wide level $30,000 Fiscal Year 2024 Budget Page 60 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Taxes 2340-311010 Real Property Taxes 936,517 1,118,251 1,179,216 1,201,631 1,891,674 2340-311020 Personal Property Taxes 3,458 6,385 6,000 5,788 6,500 2340-312000 Penalties & Interest - - - 1,351 - 939,975 $ 1,124,636 $ 1,185,216 $ 1,208,770 $ 1,898,174 $ Licenses & Permits 2340-323015 Fire Prevention Program Fee 208,190 188,749 180,000 159,920 170,000 2340-323051 Burning Permit 225 275 200 225 200 208,415 $ 189,024 $ 180,200 $ 160,145 $ 170,200 $ Intergovernmental 2340-331000 Federal Grants 16,754 - - - - 2340-331107 SAFER Grant - - 221,028 - - 2340-331110 Federal Disaster Aid - CARES ACT 775,871 - - - - 792,625 $ - $ 221,028 $ - $ - $ Charges for Services 2340-338050 Countywide Ambulance Assessment 95,877 73,893 68,000 69,760 68,000 2340-342020 Rural Fire Protection Assessments 302,105 314,189 426,757 328,123 439,827 2340-342050 Ambulance Services 1,447,241 1,795,169 1,775,000 1,562,895 1,775,000 2340-342055 Rescue Care Program 23,744 18,998 23,000 17,443 20,000 1,868,967 $ 2,202,249 $ 2,292,757 $ 1,978,221 $ 2,302,827 $ Miscellaneous Revenues 2340-362000 Other Miscellaneous Revenue 77,635 37,313 20,000 28,457 15,000 2340-365000 Contributions and Donations - 36,000 4,000 57 10,000 77,635 $ 73,313 $ 24,000 $ 28,514 $ 25,000 $ Other Financing Sources 2340-382010 Sale of General Fixed Assets - - 10,000 40,650 10,000 2340-383004 Operating Transfer from General Fund 953,092 953,092 1,051,571 1,051,571 486,135 953,092 $ 953,092 $ 1,061,571 $ 1,092,221 $ 496,135 $ Total Revenues 4,840,710 $ 4,542,314 $ 4,964,771 $ 4,467,871 $ 4,892,336 $ Beginning Budgetary Fund Balance 1,914,136 $ 2,389,366 $ Total Resources 6,878,907 $ 7,281,702 $ Fire & Ambulance Fund - 2340 Fiscal Year 2024 Budget Page 61 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Fire & Ambulance Fund - 2340 Expenditures - Fire and Rescue Personnel 2340-420400-110-0 Salaries and Wages 523,184 627,439 737,172 692,801 755,283 2340-420400-112-0 Permanent Part Time 5,625 6,559 1,585 1,971 1,134 2340-420400-120-0 Overtime 36,800 30,437 30,286 22,633 21,300 2340-420400-140-0 Employer Contributions 264,442 273,530 336,096 286,383 339,428 2340-420400-147-0 Medical Deduction Reimbursement 553 621 - 152 - 2340-420400-190-0 Other Personal Services 8,486 640 5,000 2,843 5,000 839,090 $ 939,226 $ 1,110,139 $ 1,006,784 $ 1,122,145 $ Materials and Services 2340-420400-210-0 Office Supplies & Materials 464 530 500 [PHONE REDACTED]-420400-220-0 Operating Supplies 28,844 47,705 38,000 35,980 38,000 2340-420400-230-0 Repair & Maintenance Supplies 13,290 29,688 27,000 28,761 30,000 2340-420400-310-0 Communication & Transportation 299 231 250 [PHONE REDACTED]-420400-330-0 Publicity, Subscriptions & Dues 8,085 5,677 3,000 7,675 4,000 2340-420400-340-0 Utility Services 15,781 13,023 15,000 14,091 15,000 2340-420400-350-0 Professional Services 9,658 9,260 10,000 1,392 10,000 2340-420400-360-0 Repair & Maintenance Services 21,905 28,281 41,000 24,333 55,513 2340-420400-370-0 Travel & Training 183 5,287 5,000 7,053 5,000 2340-420400-380-0 Training Services 1,690 3,359 2,500 3,344 3,500 2340-420400-390-0 Other Purchased Services 9,535 - 32,000 25,[PHONE REDACTED]-420400-510-0 Insurance 25,155 33,043 40,000 35,957 60,625 2340-420400-540-0 Special Assessments 219 219 230 [PHONE REDACTED]-420400-880-0 Administrative Costs 25,461 25,842 36,170 32,456 31,584 160,570 $ 202,147 $ 250,650 $ 217,113 $ 254,502 $ Debt Service 2340-420400-610-0 Principal 126,467 79,728 49,410 49,412 49,907 2340-420400-620-0 Interest 7,585 3,038 1,737 1,736 3,750 134,052 $ 82,766 $ 51,147 $ 51,148 $ 53,657 $ Capital 2340-420400-920-0 Buildings 9,351 - - - - 2340-420400-940-0 Machinery & Equipment 2,000 5,699 545,000 63,927 753,500 11,351 $ 5,699 $ 545,000 $ 63,927 $ 753,500 $ Total Fire and Rescue 1,145,063 $ 1,229,837 $ 1,956,936 $ 1,338,973 $ 2,183,804 $ Fiscal Year 2024 Budget Page 62 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Fire & Ambulance Fund - 2340 Expenditures - Ambulance Personnel 2340-420730-110-0 Salaries and Wages 884,474 983,143 1,195,004 1,069,313 1,211,774 2340-420730-112-0 Permanent Part Time 9,891 10,382 - - 2340-420730-120-0 Overtime 84,373 70,934 71,717 51,880 49,495 2340-420730-140-0 Employer Contributions 425,070 444,250 570,395 459,966 552,511 2340-420730-147-0 Medical Deduction Reimbursement 727 819 - 355 - 2340-420730-190-0 Other Personal Services 16,722 8,464 11,000 2,683 11,000 1,421,258 $ 1,517,992 $ 1,848,116 $ 1,584,198 $ 1,824,780 $ Materials and Services 2340-420730-210-0 Office Supplies & Materials 860 794 1,000 469 1,000 2340-420730-220-0 Operating Supplies 72,304 54,101 51,000 53,253 56,250 2340-420730-230-0 Repair & Maintenance Supplies 26,831 23,705 22,500 39,393 30,000 2340-420730-310-0 Communication & Transportation 72 287 500 [PHONE REDACTED]-420730-330-0 Publicity, Subscriptions & Dues 8,864 7,807 5,000 6,767 8,000 2340-420730-340-0 Utility Services 27,314 30,267 28,000 30,793 28,000 2340-420730-350-0 Professional Services 43,760 40,288 68,000 29,244 68,000 2340-420730-360-0 Repair & Maintenance Services 28,213 33,437 30,000 30,354 70,864 2340-420730-370-0 Travel & Training 1,093 6,305 6,000 14,609 6,000 2340-420730-380-0 Training Services 4,605 425 7,500 1,778 7,500 2340-420730-390-0 Other Purchased Services 19,759 1,382 1,000 [PHONE REDACTED]-420730-510-0 Insurance 29,008 37,679 44,370 40,422 45,520 2340-420730-540-0 Special Assessments 512 512 600 [PHONE REDACTED]-420730-880-0 Administrative Costs 39,667 41,963 60,071 53,927 51,261 302,862 $ 278,952 $ 325,541 $ 302,343 $ 373,906 $ Ambulance Account Adjustments 2340-420735-810-0 Losses (Bad Debt Expense) 98,428 158,565 175,000 123,521 140,000 2340-420735-811-0 Adjustments (Medicare/Medicaid) 693,928 868,767 900,000 731,716 750,000 2340-420735-812-0 Adjustments (Rescue Care) 5,955 3,144 10,000 6,479 5,000 2340-271500 Restatement Prior Year (17,750) - - - - 780,561 $ 1,030,476 $ 1,085,000 $ 861,716 $ 895,000 $ Debt Service 2340-420730-610-0 Principal 35,023 35,233 36,115 36,115 - 2340-420730-620-0 Interest 2,257 1,032 420 420 - 37,280 $ 36,265 $ 36,535 $ 36,535 $ - $ Capital 2340-420730-920-0 Buildings 22,390 - - - - 2340-420730-940-0 Machinery & Equipment 53,420 249,686 105,000 3,871 137,500 75,810 $ 249,686 $ 105,000 $ 3,871 $ 137,500 $ Total Ambulance 2,617,769 $ 3,113,371 $ 3,400,192 $ 2,788,664 $ 3,231,186 $ Total Fire and Ambulance Fund 3,762,832 $ 4,343,208 $ 5,357,127 $ 4,127,637 $ 5,414,990 $ Ending Budgetary Fund Balance 1,521,780 $ 1,866,712 $ Fiscal Year 2024 Budget Page 63 of 123 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks & Recreation Department Mission Statement The mission of the City of Whitefish Parks and Recreation Department is to maintain a healthy, diverse, sustainable, and interactive environment for our residents, visitors, and future generations with dedication, pride, and respect for our community. As stewards of Whitefish, through proactive involvement, efficiency, communication, and understanding, we will go above and beyond our duties as City employees to enhance the overall quality of life for the citizens of Whitefish. Purpose The purpose of the Parks, Recreation and Community Services Fund is to provide the budgetary authority necessary to maintain the parks, trails and property owned by the City, operate community facilities, provide recreational programs, and provide other beautification and community services as needed. The Whitefish Trail Operations and Maintenance is also budgeted in the Parks & Recreation Fund to address existing portions of the trail and is funded by the Whitefish Trail endowment disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners. FY 2024 Objectives The objectives of the Parks, Recreation and Community Services Fund for this fiscal year are to maintain and, where appropriate, operate various City facilities. These include the Mountain Trails Park, Roy Duff Memorial Armory Center, Armory Park, Depot Park, City Beach, Soroptimist Park, Baker Park, Riverside Park, Creekwood Park, Grouse Mountain Park, Memorial Ball Park perimeter, Canoe Park, Kay Beller Park, Crestwood Park, Riverwood Park, the Baker/Wisconsin Street Viaduct, S. Baker Avenue right‐of‐way, W. Edgewood Place right‐of‐way, property at 2nd and Spokane Avenue, Greenwood Drive property, Central Avenue median, the grounds of the Whitefish Cultural Arts Center, and the Whitefish Library. provide budget authority for Whitefish Legacy Partners to manage annual operations, trail, and trailhead maintenance through efficient use of endowment funds and strong volunteer programs. provide a series of recreation programs and special events. provide maintenance for boulevard trees and pre‐planting administration. maintain the Hwy. 93 right‐of‐way landscape and provide weed spraying services on City property and rights‐of‐way as needed. provide other general beautification and community services as needed. Fiscal Year 2024 Budget Page 64 of 123 ---PAGE BREAK--- Parks, Recreation, & Community Services Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Decrease in State Grants as the Armory Park Phase III was mostly complete in FY 2023 with only $89,026 of Land Water Conservation Fund (LWCF) grants funds remaining for disbursement $158,893 Decrease in City Beach Concessions based on year‐to‐date actuals $4,500 Increase in budgeted After School Program revenues to reflect increased anticipated participation in programming $7,000 Increase in Summer Day Camp revenues based on additional available program capacity $17,000 Decrease in Facility Use Revenue based on historical activity $7,000 Increase in revenue from the WF Trail O&M Grants, Contributions, and WF Trail Operating Endowment to cover increased cost of operations and maintenance of the Whitefish Trail $55,876 Increase in transfer from the General Fund to cover the $100,000 budgeted for the Riverbend Trail engineering and $125,000 to cover lost revenues during the pandemic paid for by the State and Local Fiscal Recovery Funds under the American Rescue Plan Act $225,000 Continued transfer from Water Fund to support the Aquatic Invasive Species Boat Inspection Station at State Park $49,018 Expenditure Changes Increase personnel services related to higher wage and benefit costs for full‐time and seasonal staffing $30 576 Increase in overall operation and maintenance costs of the Whitefish Trail per Whitefish Legacy Partners, including expansion of funding for WLP Trail Coordinator position $55,135 Decrease in Memorial Park Account for payment to Glacier Twins in accordance with the memorandum of understanding $27,542 Increase in operating supplies under parks administration for the purchase of six computers to replace those beyond their useful life $11,500 Overall increase in training across Parks & Recreation departments $3,200 Capital Project: Park Sign Master Plan Pollinator Gardens $15,000 Capital Project: Additional Recreational Shuttle Bus to increase available capacity in programs $35,000 Capital Project: Snow Removal Equipment ‐ Toro and sander attachment $76,000 Capital Project: Riverbend Path Design engineering $100,000 Capital Project: Armory Park Micro Forest Project $17,000 Capital Project: Armory Park Master Plan – Phase III (carry‐over from FY 2023) $29,387 Fiscal Year 2024 Budget Page 65 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Licenses and Permits 2210-322015 Alcohol Consumption Permit 1,040 1,329 1,500 995 1,200 1,040 $ 1,329 $ 1,500 $ 995 $ 1,200 $ Intergovernmental 2210-331110 Federal Disaster Aid - CARES ACT 10,076 - - - - 2210-334000 State Grants 12,057 5,604 265,425 428,571 106,532 2210-334001 WF Trail O&M Grants - - 54,594 61,529 65,750 22,133 $ 5,604 $ 320,019 $ 490,100 $ 172,282 $ Charges for Services 2210-346007 After School Program 11,293 60,540 75,000 82,203 82,000 2210-346014 Beach Concessions 4,681 20,548 25,000 17,399 20,500 2210-346015 Beach Gazebo Rental 4,530 7,067 5,000 5,363 5,000 2210-346016 Boat Launch Passes 26,631 26,065 28,000 30,235 28,000 2210-346022 Summer Day Camp 84,197 117,176 90,000 136,501 107,000 2210-346080 Recreation Programs 45,087 48,783 50,000 40,548 51,000 2210-346402 Facility Use Revenue 22,341 13,584 20,000 18,128 13,000 198,760 $ 293,763 $ 293,000 $ 330,377 $ 306,500 $ Miscellaneous Revenue 2210-361020 Verizon Cell Tower Lease 22,776 23,687 24,634 24,634 25,619 2210-362000 Other Miscellaneous Revenue 6,183 48,428 6,050 8,373 8,000 2210-362007 Program Guide Proceeds 2,880 3,746 4,000 3,226 4,000 2210-363010 Maintenance Assessments 527,548 522,638 549,538 550,650 558,276 2210-363040 Penalty & Interest Special Assessments 1,895 2,217 1,000 2,369 2,000 2210-365000 Contributions and Donations 21,208 46,017 42,000 78,974 41,500 2210-365001 WF Trail Endowment & WLP Contribution 69,263 73,789 29,780 20,535 65,493 2210-365002 Urban Forestry Contributions - 4,900 9,000 8,869 19,000 2210-365003 WF Trail Partner Contributions - - - - 9,007 651,753 $ 725,421 $ 666,002 $ 697,629 $ 723,889 $ Other Financing Sources 2210-383004 Operating Transfer from General Fund 883,426 883,426 1,065,266 1,065,266 1,290,266 2210-383010 Transfer from Water Fund 49,302 43,331 48,774 48,774 49,018 932,728 $ 926,757 $ 1,114,040 $ 1,114,040 $ 1,339,284 $ Total Fund Revenues 1,806,414 $ 1,952,875 $ 2,394,561 $ 2,633,141 $ 2,543,155 $ Beginning Budgetary Fund Balance 603,711 $ 654,302 $ Total Resources 2,998,272 $ 3,197,456 $ Parks, Recreation, & Community Service - 2210 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Parks, Recreation, & Community Service - 2210 Expenditures Bicycle Path Maintenance Program Personnel 2210-430255-110-0 Salaries and Wages 48,740 47,834 69,292 52,211 74,170 2210-430255-111-0 Seasonal / Temporary 4,944 4,925 - - - 2210-430255-120-0 Overtime 63 146 214 [PHONE REDACTED]-430255-140-0 Employer Contributions 24,440 22,804 38,957 22,588 34,403 78,188 $ 75,709 $ 108,463 $ 75,059 $ 108,799 $ Materials and Services 2210-430255-220-0 Operating Supplies 1,456 824 1,500 1,056 3,000 2210-430255-230-0 Repair & Maintenance Supplies 2,179 3,555 7,000 6,404 6,000 2210-430255-330-0 Publicity, Subscriptions & Dues 1 1 100 1 - 2210-430255-360-0 Repair & Maintenance Services 17,696 - 12,500 17,823 12,500 2210-430255-510-0 Insurance 1,280 1,717 1,820 1,583 1,890 2210-430255-530-0 Rent / Lease 3,461 3,564 3,400 - 6,656 26,073 $ 9,661 $ 26,320 $ 26,866 $ 30,046 $ Capital 2210-430255-930-0 Improvements Other than Buildings - - - - 100,000 2210-430255-940-0 Machinery & Equipment - 54,870 - - 76,000 - $ 54,870 $ - $ - $ 176,000 $ Total Bicycle Path Maintenance 104,260 $ 140,240 $ 134,783 $ 101,924 $ 314,845 $ Whitefish Trail Maintenance Personnel 2210-430256-110-0 Salaries and Wages 2,987 3,034 3,329 3,262 3,845 2210-430256-120-0 Overtime - 13 19 103 20 2210-430256-140-0 Employer Contributions 1,570 1,398 1,420 1,489 1,662 4,556 $ 4,445 $ 4,768 $ 4,854 $ 5,527 $ Materials and Services 2210-430256-220-0 Operating Supplies 5,830 28,984 17,000 11,077 34,328 2210-430256-360-0 Repair & Maintenance Services 23,688 24,069 42,290 44,040 80,210 2210-430256-510-0 Insurance 375 290 750 [PHONE REDACTED]-430256-530-0 Rent / Lease 17,463 18,572 20,334 18,585 19,462 47,355 $ 71,915 $ 80,374 $ 74,057 $ 134,750 $ Total Whitefish Trail Maintenance 51,911 $ 76,360 $ 85,142 $ 78,912 $ 140,277 $ ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Parks, Recreation, & Community Service - 2210 Facilities Personnel 2210-460220-110-0 Salaries and Wages 29,722 30,916 51,138 33,557 55,169 2210-460220-111-0 Seasonal / Temporary 7,153 5,971 - - - 2210-460220-120-0 Overtime 67 34 [PHONE REDACTED]-460220-140-0 Employer Contributions 20,029 18,519 33,162 18,406 28,355 56,971 $ 55,440 $ 84,519 $ 51,963 $ 83,755 $ Materials and Services 2210-460220-220-0 Operating Supplies 9,512 7,860 9,000 10,068 11,000 2210-460220-230-0 Repair & Maintenance Supplies 14,706 6,597 10,000 11,348 12,000 2210-460220-340-0 Utility Services 34,120 37,246 29,904 38,835 30,000 2210-460220-360-0 Repair & Maintenance Services 10,380 22,362 14,000 23,599 14,000 2210-460220-370-0 Travel & Training 595 - 1,000 382 2,000 2210-460220-510-0 Insurance 915 1,212 1,284 1,104 1,305 2210-460220-540-0 Special Assessments 842 842 842 842 842 71,069 $ 76,118 $ 66,030 $ 86,177 $ 71,147 $ Capital 2210-460220-920-0 Building Improvements - - - - 6,170 - $ - $ - $ - $ 6,170 $ Total Facilities 128,040 $ 131,558 $ 150,549 $ 138,140 $ 154,902 $ Parks & Recreation Administration Personnel 2210-460400-110-0 Salaries and Wages 233,360 256,500 288,930 289,351 312,097 2210-460400-112-0 Permanent Part Time 2,872 2,377 2,641 2,720 1,889 2210-460400-120-0 Overtime 236 235 306 1,[PHONE REDACTED]-460400-140-0 Employer Contributions 104,966 101,630 117,210 102,851 116,660 2210-460400-147-0 Medical Deduction Reimbursement 65 - - 19 - 341,500 $ 360,742 $ 409,087 $ 395,958 $ 430,960 $ Materials and Services 2210-460400-210-0 Office Supplies & Materials 1,408 2,070 2,800 1,735 2,800 2210-460400-220-0 Operating Supplies 21,587 14,718 12,000 15,762 23,500 2210-460400-230-0 Repair & Maintenance Supplies 677 2,361 650 2,609 1,000 2210-460400-310-0 Communication & Transportation 348 683 400 [PHONE REDACTED]-460400-320-0 Printing, Duplicating, & Binding - 366 100 - 100 2210-460400-330-0 Publicity, Subscriptions & Dues 7,433 8,976 5,000 8,889 8,000 2210-460400-340-0 Utility Services 9,096 5,323 11,200 10,538 6,000 2210-460400-350-0 Professional Services 1,881 2,664 3,100 2,236 4,300 2210-460400-360-0 Repair & Maintenance Services 1,556 2,995 2,500 3,524 3,250 2210-460400-370-0 Travel & Training 2,188 5,931 4,000 11,678 4,500 2210-460400-390-0 Other Purchased Services 7,430 10,097 8,000 14,656 7,000 2210-460400-397-0 Contracted Workers 375 - - - - 2210-460400-510-0 Insurance 6,430 8,377 8,222 10,914 10,020 2210-460400-530-0 Rent / Lease 2,299 1,945 2,275 1,946 2,000 2210-460400-796-0 Memorial Park Account - - 47,525 60,582 19,983 2210-460400-880-0 Administrative Costs 35,507 32,813 47,205 42,366 41,673 98,214 $ 99,319 $ 154,977 $ 188,050 $ 134,726 $ Total Parks & Recreation Admin 439,714 $ 460,061 $ 564,064 $ 584,008 $ 565,686 $ ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Parks, Recreation, & Community Service - 2210 City Parks & Properties Personnel 2210-460434-110-0 Salaries and Wages 94,966 88,838 104,743 113,219 109,682 2210-460434-111-0 Seasonal / Temporary 21,521 22,647 53,992 17,675 57,515 2210-460434-120-0 Overtime 409 615 731 [PHONE REDACTED]-460434-140-0 Employer Contributions 37,896 31,803 43,806 35,913 47,301 154,791 $ 143,903 $ 203,272 $ 167,003 $ 215,296 $ Materials and Services 2210-460434-210-0 Office Supplies & Materials 458 25 2,200 [PHONE REDACTED]-460434-220-0 Operating Supplies 22,101 18,712 31,000 24,416 31,000 2210-460434-230-0 Repair & Maintenance Supplies 37,981 43,985 38,000 45,723 38,000 2210-460434-310-0 Communication & Transportation 16 - - - - 2210-460434-330-0 Publicity, Subscriptions & Dues 196 25 200 - 100 2210-460434-340-0 Utility Services 51,012 36,271 58,000 49,070 58,000 2210-460434-360-0 Repair & Maintenance Services 18,456 13,626 24,500 20,644 24,500 2210-460434-370-0 Travel & Training 249 1,412 2,000 2,190 6,000 2210-460434-390-0 Other Purchased Services 7,235 1,499 3,000 5,380 3,000 2210-460434-510-0 Insurance 12,344 14,044 18,354 18,445 26,505 2210-460434-530-0 Rent / Lease 1,613 2,183 2,600 9,250 2,600 2210-460434-540-0 Special Assessments 1,106 1,106 1,270 1,096 1,350 152,767 $ 132,888 $ 181,124 $ 176,334 $ 191,555 $ Capital 2210-460434-931-0 Park Improvements - 4,106 363,000 607,762 44,387 2210-460434-940-0 Machinery & Equipment 48,285 - 20,000 18,162 - 48,285 $ 4,106 $ 383,000 $ 625,924 $ 44,387 $ Total City Parks & Properties 355,843 $ 280,897 $ 767,396 $ 969,261 $ 451,238 $ Urban Forestry Program Personnel 2210-460437-110-0 Salaries and Wages 80,692 81,546 87,017 87,710 91,051 2210-460437-111-0 Seasonal / Temporary 32,059 25,540 43,868 38,379 46,519 2210-460437-120-0 Overtime 218 148 984 1,197 1,056 2210-460437-140-0 Employer Contributions 55,692 50,192 56,089 54,859 59,842 2210-460437-147-0 Medical Deduction Reimbursement 314 - - - - 168,975 $ 157,426 $ 187,958 $ 182,144 $ 198,468 $ Materials and Services 2210-460437-220-0 Operating Supplies 10,055 20,174 8,000 11,149 8,000 2210-460437-230-0 Repair & Maintenance Supplies 5,395 13,077 17,400 25,575 17,400 2210-46047-310-0 Communication & Transportation 11 74 - - - 2210-460437-330-0 Publicity, Subscriptions & Dues 100 487 250 - 250 2210-460437-340-0 Utility Services 1,448 1,563 1,600 1,972 1,600 2210-460437-360-0 Repair & Maintenance Services 8,233 4,445 4,000 14,087 15,000 2210-460437-370-0 Travel & Training 1,734 3,199 4,000 5,809 6,000 2210-460437-510-0 Insurance 2,394 3,769 3,701 3,208 4,605 29,370 $ 46,788 $ 38,951 $ 61,800 $ 52,855 $ Capital 2210-460437-930-0 Improvements Other than Buildings - - - - 17,000 - $ - $ - $ - $ 17,000 $ Total Urban Forestry Program 198,345 $ 204,214 $ 226,909 $ 243,944 $ 268,323 $ ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Parks, Recreation, & Community Service - 2210 Recreation Programs Personnel 2210-460440-110-0 Salaries and Wages 9,570 7,545 9,571 7,333 9,822 2210-460440-111-0 Seasonal / Temporary 4,250 4,302 8,099 6,615 5,921 2210-460440-120-0 Overtime 13 27 90 7 75 2210-460440-140-0 Employer Contributions 6,689 4,994 7,054 2,481 2,413 2210-460440-147-0 Medical Deduction Reimbursement 480 - - - - 21,002 $ 16,868 $ 24,814 $ 16,436 $ 18,231 $ Materials and Services 2210-460440-220-0 Operating Supplies 6,007 6,379 10,000 7,925 16,000 2210-460440-340-0 Utility Services 865 42 1,200 - 600 2210-460440-370-0 Travel & Training - - 1,000 107 3,100 2210-460440-390-0 Other Purchased Services 4,375 9,433 11,000 9,700 11,000 2210-460440-510-0 Insurance 643 578 400 355 415 11,890 $ 16,431 $ 23,600 $ 18,087 $ 31,115 $ Total Recreation Programs 32,891 $ 33,300 $ 48,414 $ 34,523 $ 49,346 $ After School Program Personnel 2210-460505-110-0 Salaries and Wages 39,156 37,742 42,597 39,456 44,280 2210-460505-111-0 Seasonal / Temporary 4,435 11,876 27,840 30,630 29,603 2210-460505-120-0 Overtime 247 81 264 [PHONE REDACTED]-460505-140-0 Employer Contributions 25,474 23,312 28,571 21,142 23,171 69,312 $ 73,011 $ 99,272 $ 91,592 $ 97,344 $ Materials and Services 2210-460505-220-0 Operating Supplies 6,290 5,070 10,000 8,232 8,000 2210-460505-230-0 Repair & Maintenance Supplies 102 - - - - 2210-460505-340-0 Utility Services - 938 - 1,465 1,000 2210-460505-370-0 Travel & Training 1,555 169 2,100 1,101 3,000 2210-460505-390-0 Other Purchased Services - 824 12,000 15,035 14,000 2210-460505-510-0 Insurance 1,366 1,977 1,509 1,487 2,345 9,314 $ 8,979 $ 25,609 $ 27,320 $ 28,345 $ Capital 2210-460592-940-0 Machinery & Equipment - - - - 35,000 - $ - $ - $ - $ 35,000 $ Total After School Program 78,626 $ 81,990 $ 124,881 $ 118,912 $ 160,689 $ ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Parks, Recreation, & Community Service - 2210 City Beach Personnel 2210-460514-110-0 Salaries and Wages 34,133 34,687 38,045 37,152 39,775 2210-460514-111-0 Seasonal / Temporary 69,157 40,712 68,336 44,821 58,165 2210-460514-113-0 Part Time / City Beach Ranger 13,351 20,231 19,557 19,169 20,535 2210-460514-114-0 Part Time / State Park AIS 36,145 28,965 48,774 27,227 49,018 2210-460514-120-0 Overtime 3,308 2,285 1,602 4,436 1,603 2210-460514-140-0 Employer Contributions 34,336 26,703 29,024 27,344 28,925 190,430 $ 153,583 $ 205,338 $ 160,149 $ 198,020 $ Materials and Services 2210-460514-210-0 Office Supplies & Materials 142 66 500 61 500 2210-460514-220-0 Operating Supplies 6,614 6,617 7,000 8,594 7,000 2210-460514-230-0 Repair & Maintenance Supplies 365 997 2,000 2,276 2,000 2210-460514-320-0 Printing, Duplicating, & Binding 303 183 - - 400 2210-460514-340-0 Utility Services 4,538 2,506 12,000 1,070 13,000 2210-460514-350-0 Professional Services - - 5,000 1,597 - 2210-460514-360-0 Repair & Maintenance Services 1,687 2,971 3,000 781 3,000 2210-460514-370-0 Travel & Training 1,576 739 7,500 1,795 3,000 2210-460514-390-0 Other Purchased Services - - 1,000 - - 2210-460514-510-0 Insurance 3,219 4,162 4,523 4,360 5,400 2210-460514-540-0 Special Assessments 81 81 85 81 85 18,524 $ 18,321 $ 42,608 $ 20,614 $ 34,385 $ Total City Beach 208,954 $ 171,904 $ 247,946 $ 180,763 $ 232,405 $ Community Ice Rink Materials and Services 2210-460533-360-0 Repair & Maintenance Services - - 8,000 - 10,000 2210-460533-510-0 Insurance 3,774 3,750 4,588 4,587 5,258 3,774 $ 3,750 $ 12,588 $ 4,587 $ 15,258 $ Total Community Ice Rink 3,774 $ 3,750 $ 12,588 $ 4,587 $ 15,258 $ Summer Camp Personnel 2210-460592-110-0 Salaries and Wages 22,961 23,400 26,515 24,407 27,550 2210-460592-111-0 Seasonal / Temporary 14,926 26,858 66,984 60,531 71,048 2210-460592-120-0 Overtime 329 164 574 [PHONE REDACTED]-460592-140-0 Employer Contributions 16,519 16,516 22,479 17,137 18,984 54,736 $ 66,938 $ 116,552 $ 102,327 $ 118,219 $ Materials and Services 2210-460592-220-0 Operating Supplies 3,399 3,751 5,700 6,269 5,700 2210-460592-230-0 Repair & Maintenance Supplies 1,537 144 - 159 - 2210-460592-330-0 Publicity, Subscriptions & Dues 30 - - - - 2210-460514-340-0 Utility Services 167 94 - 41 100 2210-460592-360-0 Repair & Maintenance Services - - - - 1,000 2210-460592-370-0 Travel & Training - 1,034 3,000 1,[PHONE REDACTED]-460592-390-0 Other Purchased Services - - 12,400 15,762 16,000 2210-460592-510-0 Insurance 499 1,834 1,736 1,508 2,445 5,632 $ 6,857 $ 22,836 $ 25,590 $ 25,445 $ Capital 2210-460592-940-0 Machinery & Equipment 10,000 - - - - 10,000 $ - $ - $ - $ - $ Total Summer Camp 70,367 $ 73,795 $ 139,388 $ 127,916 $ 143,664 $ Total Expenditures 1,672,728 $ 1,658,069 $ 2,502,060 $ 2,582,892 $ 2,496,633 $ Ending Budgetary Fund Balance 496,212 $ 700,823 $ ---PAGE BREAK--- Parkland Acquisition & Development Purpose The Parkland Acquisition and Development Fund is a capital fund designed to accommodate the purchase of parkland and enables park improvement projects funded through contributions, grants, and payments made in lieu of parkland dedication requirements. Authority for the Parkland Acquisition and Development Fund derives from the Montana Subdivision and Platting Act, specifically Section 76‐3‐621 MCA. To comply with the proximity requirements of the law, the City has designated three quadrants in the City where the funds are spent – Resolution 07‐10. FY 2024 Objectives The objective of this fund for FY 2024 is to collect contributions and cash in lieu of parkland. Expenditures include completion of the park sign mast plan, as well as the procurement of swim lines for City Beach. Fiscal Year 2024 Budget Page 72 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Investment Earnings 2990-371010-0 Investment Earnings - East 269 160 117 [PHONE REDACTED]-371010-1 Investment Earnings - West 47 91 124 789 1,560 2990-371010-2 Investment Earnings - North 488 421 410 1,773 3,300 803 $ 671 $ 650 $ 3,000 $ 5,640 $ Other Financing Sources 2990-381060 Proceeds From Cash In-lieu / District E 25,202 - - - 2990-381061 Proceeds From Cash In-lieu / District W - 32,175 - 11,016 - 2990-381062 Proceeds From Cash In-lieu / District N 57,108 2,250 - 21,157 - 82,310 $ 34,425 $ - $ 32,173 $ - $ Total Revenues 83,113 $ 35,096 $ 650 $ 35,172 $ 5,640 $ Beginning Budgetary Fund Balance 170,347 $ 164,586 $ District East 23,030 $ 23,178 $ District West 32,822 $ 44,390 $ District North 114,494 $ 97,019 $ Total Resources 170,997 $ 170,226 $ Expenditures Capital 2990-430434-931-0 Park Improvements - East 1,608 45,014 5,000 - 5,000 2990-430434-931-1 Park Improvements - West 1,000 8,752 15,000 - 14,000 2990-430434-931-2 Park Improvements - North 1,000 10,000 68,850 40,933 24,220 3,608 $ 63,766 $ 88,850 $ 40,933 $ 43,220 $ Total Expenditures 3,608 $ 63,766 $ 88,850 $ 40,933 $ 43,220 $ Ending Budgetary Fund Balance 82,147 $ 127,006 $ District East 18,147 $ 18,958 $ District West 17,946 $ 31,950 $ District North 46,054 $ 76,099 $ Parkland Acquisition & Development Fund - 2990 Fiscal Year 2024 Budget Page 73 of 123 ---PAGE BREAK--- Whitefish Trail Construction Fund Purpose The purpose of the Whitefish Trail Construction Fund is to provide budget authority to support efforts to design and construct new portions of Whitefish Trail. Funds provided to the effort are generated through grants and private contributions. To date, these funds have constructed 47 miles of trail and 14 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the Whitefish Trail, including trail and trailhead maintenance, weeds management, DNRC licenses, and the WT Coordinator personnel costs. It is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish. Legacy Partners and is also supported by community partners including Flathead Area Mountain Bikers, Glacier Nordic Club, Flathead National Forest, Montana Fish, Wildlife & Parks, corporate sponsors, Adopt‐A‐Trail crews and sponsors, and grants. FY 2024 Objectives The Whitefish Trail Construction Fund this fiscal year will expand and improve the trails and amenities of the Whitefish Trail. Projects include completion of phase one of improvements at Smith Lake, ongoing retread projects at Spencer Mountain, kiosk, and guardrail carpentry work at Lupfer and Beaver Lakes trailheads, respectively, and planning for possible Lion Mountain expansion. Fiscal Year 2024 Budget Page 74 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Intergovernmental 4540-331000 Federal Grants - - 78,000 83,000 - 4540-334000 State Grants - - - 8,377 93,750 - $ - $ 78,000 $ 91,377 $ 93,750 $ Miscellaneous Revenues 4540-365000 Contributions and Donations 4,107 140,420 197,011 216,615 115,750 4,107 $ 140,420 $ 197,011 $ 216,615 $ 115,750 $ Interest 4540-371010 Investment Earnings - 1 - 1 - - $ 1 $ - $ 1 $ - $ Total Revenues 4,107 $ 140,421 $ 275,011 $ 307,993 $ 209,500 $ Beginning Budgetary Fund Balance - $ 11,207 $ Total Resources 275,011 $ 220,707 $ Expenditures Capital 4540-430255-938-0 Trail Improvements 2,915 143,478 275,011 274,550 209,500 2,915 $ 143,478 $ 275,011 $ 274,550 $ 209,500 $ Total Expenditures 2,915 $ 143,478 $ 275,011 $ 274,550 $ 209,500 $ Ending Budgetary Fund Balance - $ 11,207 $ Whitefish Trail Construction Fund - 4540 Fiscal Year 2024 Budget Page 75 of 123 ---PAGE BREAK--- Building Code Fund Purpose The Building Code Program Fund provides budget authority to administer the City’s Building Code Program and the contract for Building Code services for the City of Columbia Falls. Administration of the Building Codes Program is provided by the Planning and Building Department. 156 144 200 229 218 216 203 242 250 327 348 243 37 38 66 98 86 142 76 122 201 334 [PHONE REDACTED] 2012 2013 2014 2015 2016 FY17 FY18 FY19 FY20 FY21 FY22 Building Permits Issued by Fiscal Year Total Building Permits Number of New Housing Units $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Budget 2023 2023 Budget 2024 Building Permit Revenues by Fiscal Year Fiscal Year 2024 Budget Page 76 of 123 ---PAGE BREAK--- Building Code Fund FY 2024 Objectives The objective of the Building Code Program Fund for this fiscal year is to promote dependable and safe buildings and structures through the implementation and enforcement of the International Building Code, International Plumbing Code, International Mechanical Code, and National Electric Code within the City of Whitefish. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Decrease in inspection services for Columbia Falls revenues based on year‐to‐date actuals and taking into consideration uncertainties in the market with rising interest rates and inflation $10,000 Expenditure Changes Increases in personnel costs due to higher wages, and benefits $66,463 Decrease in operating supplies due to the one‐time purchase of a new server to support software needs and fully furnishing office for new position in FY 2023 $50,700 Increase in publicity, subscriptions & dues to account for the purchase of a more expansive and user‐friendly online software program $4,000 Decrease in professional services due to no longer need migration services for previously proposed software change $60,000 Decrease in repair & maintenance services due to completion of the office reconfiguration to support additional staffing in FY 2023 $23,600 Increase in travel and training due to additional staffing $5,000 Decrease in contracted workers as the performance of scanning all building records to move fully electronic and reduce paper storage needs is being done in‐house $40,000 Capital Project Building Inspector Vehicle Replacement $55,000 Capital Project Completion of storage facility project started in FY 2023 $30,000 Fiscal Year 2024 Budget Page 77 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Licenses & Permits 2394-323010 Building Plan Review 284,981 271,976 245,000 256,724 245,000 2394-323011 Building Permit 436,444 431,773 350,000 334,472 350,000 2394-323012 Electrical Permit 73,184 64,008 45,000 41,928 45,000 2394-323013 Plumbing 52,449 48,127 40,000 26,863 40,000 2394-323017 Mechanical Permits 62,022 59,790 40,000 55,486 40,000 909,079 $ 875,674 $ 720,000 $ 715,473 $ 720,000 $ Intergovernmental 2394-331110 Federal Disaster Aid - CARES ACT 480 - - - - 480 $ - $ - $ - $ - $ Charges for Services 2394-342041 Columbia Falls Interlocal Contract 114,046 99,686 100,000 63,063 90,000 2394-362000 Other Miscellaneous Revenue 1,250 3,319 500 6,119 500 115,296 $ 103,005 $ 100,500 $ 69,182 $ 90,500 $ Total Revenues 1,024,856 $ 978,679 $ 820,500 $ 784,655 $ 810,500 $ Beginning Budgetary Fund Balance 1,670,420 $ 1,507,827 $ Total Resources 2,490,920 $ 2,318,327 $ Building Codes Fund - 2394 Fiscal Year 2024 Budget Page 78 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Building Codes Fund - 2394 Expenditures - Whitefish Building Codes Personnel 2394-420530-110-0 Salaries and Wages 249,185 278,744 406,364 364,926 444,602 2394-420530-112-0 Permanent Part Time 2,660 1,902 2,113 2,176 1,512 2394-420530-120-0 Overtime 91 68 190 2,438 7,058 2394-420530-140-0 Employer Contributions 112,209 118,062 194,253 146,405 198,791 2394-420530-147-0 Medical Deduction Reimbursement 283 480 - 13 - 364,428 $ 399,256 $ 602,920 $ 515,958 $ 651,963 $ Materials and Services 2394-420530-210-0 Office Supplies & Materials 1,062 2,322 3,000 1,945 3,000 2394-420530-220-0 Operating Supplies 18,191 32,518 75,700 63,499 25,000 2394-420530-230-0 Repair & Maintenance Supplies 5,242 8,528 6,000 14,263 9,000 2394-420530-310-0 Communication & Transportation 1 3 250 [PHONE REDACTED]-420530-330-0 Publicity, Subscriptions & Dues 7,323 16,281 12,000 14,358 16,000 2394-420530-340-0 Utility Services 9,240 6,663 10,500 12,467 10,500 2394-420530-350-0 Professional Services 5,366 6,263 80,000 21,762 20,000 2394-420530-360-0 Repair & Maintenance Services 21,486 10,972 47,350 25,604 23,750 2394-420530-370-0 Travel & Training 2,344 4,623 12,000 11,452 17,000 2394-420530-390-0 Other Purchased Services 645 519 650 [PHONE REDACTED]-420530-397-0 Contracted Workers - - 50,000 5,760 10,000 2394-420530-510-0 Insurance 7,402 9,828 11,947 9,066 14,405 2394-420530-530-0 Rent / Lease 3,241 2,593 3,386 1,298 3,746 2394-420530-540-0 Special Assessments 106 106 645 [PHONE REDACTED]-420530-880-0 Administrative Costs 14,193 14,974 24,625 22,097 23,156 95,842 $ 116,193 $ 338,053 $ 203,967 $ 177,102 $ Capital 2394-420530-920-0 Buildings - 77,533 50,000 - 30,000 2394-420530-940-0 Machinery & Equipment 115,570 - 100,000 107,909 55,000 115,570 $ 77,533 $ 150,000 $ 107,909 $ 85,000 $ Total Whitefish Building Codes 575,840 $ 592,982 $ 1,090,973 $ 827,834 $ 914,065 $ Expenditures - Columbia Falls Building Codes Personnel 2394-510700-110-0 Salaries and Wages 43,960 55,415 101,775 80,576 115,368 2394-510700-120-0 Overtime - - - 1,965 2394-510700-140-0 Employer Contributions 20,179 24,993 48,076 33,248 49,938 64,139 $ 80,408 $ 149,851 $ 113,824 $ 167,271 $ Materials and Services 2394-510700-220-0 Operating Supplies - 61 400 50 400 2394-510700-230-0 Repair & Maintenance Supplies 1,406 1,909 3,000 1,243 3,000 2394-510700-350-0 Professional Services 80 1,600 750 1,600 3,000 2394-510700-397-0 Contracted Workers - - - 1,040 - 2394-510700-510-0 Insurance 996 1,812 2,208 1,658 2,875 2,482 $ 5,382 $ 6,358 $ 5,590 $ 9,275 $ Total Columbia Falls Building Codes 66,622 $ 85,790 $ 156,209 $ 119,414 $ 176,546 $ Total Building Codes Expenditures 642,462 $ 678,772 $ 1,247,182 $ 947,247 $ 1,090,611 $ Ending Budgetary Fund Balance 1,243,737 $ 1,227,716 $ Fiscal Year 2024 Budget Page 79 of 123 ---PAGE BREAK--- Resort Tax Purpose The resort tax is authorized by Section 7‐6‐1501 MCA and was originally approved by Whitefish voters on November 7, 1995, by a 56%‐44% vote. The resort tax was approved for a 20‐year term beginning January 1, 1996. At the November 2, 2004, City election, the voters approved an extension of the resort tax until January 31, 2025, by a margin of 2012 to 632. At a special election on April 28, 2015, the voters approved an increase in the Resort Tax from 2% to 3% for additional property tax relief and to fund the purchase of the Haskill Basin Conservation Easement to protect and preserve water quality and quantity. The vote passed by a margin of 1718 to 334. The 1% increase in Resort Tax from 2% to 3% was effective July 1, 2015. Whitefish’s resort tax is a 3% tax on the sale of lodging, restaurant and prepared food, alcoholic beverages, ski resort goods and services, and the retail sale of defined luxury items. As of July 1, 2015, Whitefish voters allocated the use of the 3% resort tax as follows: A. Property tax reduction for taxpayers residing in the city in an amount equal to twenty five percent (25%)of the 3% resort tax revenues derived during the preceding fiscal year; B. Provision for the repair and improvement of existing streets, storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to sixty five percent (65%) of the 2% resort tax revenues derived during the preceding fiscal year; C. Bicycle paths and other park capital improvements in an amount equal to five percent of the 2% resort tax revenues derived during the preceding fiscal year; D. Repayment of a loan or bond to finance a portion of the costs of, or to otherwise pay for, the acquisition of the conservation easement or other interest, in and around Haskill Basin in order to protect and preserve water quality and quantity, including the source drinking water supply for the municipal water system of the city of Whitefish, in an amount equal to seventy (70%) percent of the 1% resort tax revenues to be collected during a fiscal year. E. Cost of administering the resort tax in an amount equal to five percent of the 3% resort tax per year. In November 2021, voters overwhelmingly approved a 20‐year extension of the Resort Tax to 2045 with an 89% approval rate. Voters also approved a new allocation or uses for Resort Tax collection, with an effective date of February 1, 2025, after the Haskill Basin Conservation Easement bond is paid in full. In August 2023, the Whitefish City Council adopted a resolution to present to the voters of Whitefish a proposed re‐allocation of the Resort Tax to include community housing as a use starting February 1, 2023. The vote is schedule for the municipal election in November 2023. Fiscal Year 2024 Budget Page 80 of 123 ---PAGE BREAK--- Resort Tax FY 2024 Objectives Specific projects appropriated during FY 2024 are shown below: Item/Project Amount Revenue Changes Increase in resort tax collections due to the increase in collections during FY 2023 $363,706 Increase in investment earnings are expected to be much higher than in FY 2023. $89,496 Expenditures Street Capital Project Karrow (W 7th to W 2nd). $2,000,000 Parks Capital Project River Trail Improvements including docks at Riverside, Skye Park, and Kay Beller Parks ($30,000), Baker Park River Access ($20,000), Riverside Trailside Restoration Project Southside of Bridge ($60,000), and hardened access under the footbridge on north side ($60,000). $170,000 Parks Capital Project Armory Park Master Plan Improvements Project – Phase IV of the Master Plan $150,000 Transfer of debt service portion of resort tax for the Haskill Basin Conservation Easement loan (debt payments budgeted in Water Fund). $1,640,694 Property tax relief is $1,946,390 for FY 2024. The decrease of $473,279 is due to amounts collected in FY 2023 coming in closer to the budgeted revenue. Additional property tax relief is also accounted for in the Water Fund. $1,946,390 Fiscal Year 2024 Budget Page 81 of 123 ---PAGE BREAK--- Resort Tax Resort Tax Projects Funded Since 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mtn Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community‐wide sidewalk replacement project ‐ 84 blocks Soroptimist Park Play Equipment 6th St / Geddes‐Baker Ave to 3rd Street‐In progress Pickleball Courts at Memorial Park Central Avenue‐Railway to 3rd Riverside Tennis Court Renovation 6th and Geddes East 2nd Street West 7th Street Update Ped‐Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Somers Avenue State Park Road East Edgewood Place (Wisconsin to City Limits) Texas Avenue (Edgewood to Dodger Lane) Armory Improvements (Flooring/Lighting/HVAC) Bakke Nature Reserve Parking Lot WAG Dog Park Pave Road and Parking Lot Riverside Park River/Boat Access City Beach Restrooms Lacrosse Fields at Armory Parks with Irrigation Wayfinding Signs Improvement Project Gator for Bike Path Maintenance Armory Park Improvements – Playground Bike Path Connection – Armory Bike Path Armory Park Improvements – Irrigation Well FY 2024 and Future Street Projects: FY 2024 and Future Parks Projects: Karrow 7th to W. 2nd) Armory (E 2nd Street to Dodger Lane) Denver (Wisconsin to Texas) Park Ave. (Voerman to E 7th) East 6th (Spokane to Pine) East 5th Street (Spokane to Pine) River Trail Improvements Armory Park Improvements – Phase IV Bike Path Connections – Riverbend Memorial Park Irrigation and Field Bike Path Connections and Maintenance Fiscal Year 2024 Budget Page 82 of 123 ---PAGE BREAK--- Resort Tax Resort Tax Collections by Category for Fiscal Year 2023 Resort Tax Expenditures (Inception to June 2023): Property tax relief since 1996: $ 19,317,119 Street improvements since 1996: $ 33,560,111 Park improvements since 1996: $ 2,376,238 Haskill Basin Conservation Easement Debt Service since 2016: $ 7,412,077 24% 37% 39% Lodging Bars & Restaurants Retail Fiscal Year 2024 Budget Page 83 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Taxes 2100-315101 Lodging 1,115,267 1,614,695 1,614,695 1,612,181 1,736,891 2100-315102 Bars and Restaurants 1,693,681 2,187,923 2,187,923 2,433,313 2,271,319 2100-315103 Retail 1,978,778 2,514,024 2,514,024 2,575,289 2,672,140 4,787,725 $ 6,316,643 $ 6,316,643 $ 6,620,783 $ 6,680,349 $ Interest Earnings 2100-371010 Investment Earnings 8,916 10,504 10,504 59,566 100,000 8,916 $ 10,504 $ 10,504 $ 59,566 $ 100,000 $ Total Revenues 4,796,641 $ 6,327,147 $ 6,327,147 $ 6,680,349 $ 6,780,349 $ Beginning Budgetary Fund Balance 3,187,581 $ 2,428,719 $ Property Tax Rebate 2,419,669 $ 1,946,390 $ Streets 455,196 $ 80,284 $ Parks 312,715 $ 402,045 $ Total Resources 9,514,728 $ 9,209,068 $ Expenditures Capital 2100-430230-932-0 Street Improvements 1,838,593 2,242,139 3,010,000 2,876,111 2,000,000 2100-460430-931-0 Park Improvements 87,312 110,515 330,000 132,753 320,000 1,925,905 $ 2,352,654 $ 3,340,000 $ 3,008,863 $ 2,320,000 $ Other Financing Uses 2100-521002-820-0 Transfers (Prop. Tax Relief) 1,124,310 1,534,066 2,419,669 2,419,669 1,946,390 2100-521032-820-0 Transfers (Haskill Basin C.E. Debt) 1,175,865 1,551,368 1,553,947 1,626,064 1,640,694 2,300,175 $ 3,085,434 $ 3,973,616 $ 4,045,733 $ 3,587,084 $ Total Expenditures 4,226,080 $ 5,438,088 $ 7,313,616 $ 7,054,597 $ 5,907,084 $ Ending Budgetary Fund Balance 2,201,112 $ 3,301,984 $ Property Tax Rebate 1,665,305 $ 1,858,268 $ Streets 331,008 $ 1,127,191 $ Parks 204,798 $ 316,525 $ Total 9,514,728 $ 9,209,068 $ Resort Tax Fund - 2100 Fiscal Year 2024 Budget Page 84 of 123 ---PAGE BREAK--- Impact Fee Fund Purpose The City Council adopted Ordinance No. 07‐25 authorizing the collection of impact fees on August 6, 2007. The ordinance required the segregation of impact fees from other funds, therefore, this fund provides that segregation for impact fee expenditures other than for enterprise funds such as Water and Wastewater. These areas are Paved Trails, Park Maintenance Building, the Emergency Services Center, City Hall, and Stormwater. The City has established an Impact Fee Advisory Committee to help monitor the impact fees and advise the City on appropriate expenditures. A five‐year review of the impact fees took place in FY 2023 and was funded through other City funds. The City Council will review the results of the impact fee study and the recommendation of the Impact Fee Advisory Committee to implement a new fee structure using the new methodology for the calculation of impact fees. Revenue changes are only indicative of estimated collections for FY 2024 based on current impact fee rates and prior year collections. FY 2024 Objectives The objective of the Impact Fee Fund for this fiscal year is to provide a segregated fund to account for appropriate impact fee project expenditures. There are two stormwater projects budgeted for FY 2024 including the stormwater project for Monegan Road ($50,000) and the carry‐over of the Whitefish Avenue stormwater project ($87,500). Fiscal Year 2024 Budget Page 85 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Charges for Services 2399-341072 Impact Fee - Paved Trails 93,305 55,649 65,000 36,292 40,000 2399-341073 Impact Fee - Park Maint Building 21,681 14,519 15,000 8,545 10,000 2399-341074 Impact Fee - ESC 95,413 89,520 87,000 56,236 65,000 2399-341075 Impact Fee - City Hall 9,713 8,764 9,000 5,396 6,000 2399-341076 Impact Fee - Stormwater 35,854 31,403 32,000 20,220 28,000 255,966 $ 199,855 $ 208,000 $ 126,690 $ 149,000 $ Interest 2399-371010 Investment Earnings - Paved Trails 884 820 820 [PHONE REDACTED]-371010 Investment Earnings - Parks Maint. Bldg 196 198 200 1,240 2,400 2399-371010 Investment Earnings - ESC 1,503 1,510 1,510 9,229 16,800 2399-371010 Investment Earnings - City Hall 399 360 360 2,026 3,600 2399-371010 Investment Earnings - Stormwater 742 810 810 4,539 8,000 3,724 $ 3,699 $ 3,700 $ 17,648 $ 31,700 $ Total Revenues 259,690 $ 203,554 $ 211,700 $ 144,339 $ 180,700 $ Beginning Budgetary Fund Balance 1,068,055 $ 969,550 $ Paved Trails 236,518 $ 30,582 $ Parks Maint. Bldg 58,240 $ 68,026 $ Emergency Services Center 439,838 $ 505,303 $ City Hall 101,745 $ 109,167 $ Stormwater 231,714 $ 256,472 $ Total Resources 1,279,755 $ 1,150,250 $ Expenditures Capital 2399-430235-930-0 Stormwater Improvements - - 87,500 - 137,500 2399-460434-938-0 Paved Trail Improvements 55,676 - 239,500 236,358 - 55,676 $ - $ 327,000 $ 236,358 $ 137,500 $ Total Expenditures 55,676 $ - $ 327,000 $ 236,358 $ 137,500 $ Ending Budgetary Fund Balance 952,755 $ 1,012,750 $ Paved Trails 62,838 $ 71,482 $ Parks Maint. Bldg 73,440 $ 80,426 $ Emergency Services Center 528,348 $ 587,103 $ City Hall 111,105 $ 118,767 $ Stormwater 177,024 $ 154,972 $ Impact Fee Fund - 2399 Fiscal Year 2024 Budget Page 86 of 123 ---PAGE BREAK--- Library F und CDBG/HOME Homebuyers Assistance Fund ‐ 2945 Purpose The CDBG/HOME Homebuyers Assistance Fund provides budget authority to facilitate a “pass‐ through” grant for first‐time homebuyer assistance in Whitefish should the grant be applied for an awarded. The Community Development Block Grant (CDBG) Program pays grant funds to the City of Whitefish, which are then paid to the Whitefish Housing Authority. The Housing Authority administers the program. FY 2024 Objectives The objective of the CDBG/HOME Homebuyers Assistance Fund for this fiscal year is to facilitate the pass‐through of grant dollars to the Whitefish Housing Authority if a grant is awarded. Housing Rehabilitation Fund ‐ 2987 Purpose The Housing Rehabilitation Fund provides budget authority to facilitate the City’s Housing Rehabilitation Revolving Loan Program for qualified homeowners and property owners. The program is administered by the Whitefish Housing Authority through an interlocal agreement with the City. FY 2024 Objectives The objective of the Housing Rehabilitation Fund for this fiscal year is to comply with Federal requirements to manage the repayment and reuse of rehabilitation loans. Fiscal Year 2024 Budget Page 87 of 123 ---PAGE BREAK--- Library Fund Affordable Housing Fund ‐ 2989 Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s affordable housing cash‐in‐lieu program and other affordable housing programs. FY 2024 Objectives The objective of the Affordable Housing Fund for this fiscal year is to accumulate funds from the affordable housing cash‐in‐lieu program and the 4.0 mill property tax levy, which will provide funding for new affordable housing programs. City Council will determine the distribution of funds as programs are adopted and created, such as fee reimbursements for deed‐restricted affordable housing and/or other incentive programs. Fiscal Year 2024 Budget Page 88 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Intergovernmental 2945-331008 CDBG Community Development Grant - - - - - 2945-331009 CDBG Housing Grant - - 400,000 - 400,000 - $ 400,000 $ 400,000 $ Total Revenues - $ - $ 400,000 $ - $ 400,000 $ Beginning Budgetary Fund Balance - $ - $ Total Resources 400,000 $ 400,000 $ Expenditures Other Financing Uses 2945-470600-794-0 Homebuyers Assistance - - 380,000 - 380,000 2945-470600-880-0 Administrative Costs - - 20,000 - 20,000 - $ 400,000 $ 400,000 $ Total Expenditures - $ - $ 400,000 $ - $ 400,000 $ Ending Budgetary Fund Balance - $ - $ CDBG/HOME Homebuyers Assistance - 2945 Fiscal Year 2024 Budget Page 89 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Other Financing Sources 2987-373030 Home Program Loan Repayments - 666 2,500 - 2,500 2987-373070 USDA Program Loan Repayments 350 160 5,000 160 5,000 350 $ 826 $ 7,500 $ 160 $ 7,500 $ Total Revenues 350 $ 826 $ 7,500 $ 160 $ 7,500 $ Beginning Budgetary Fund Balance 2,245 $ 2,405 $ Total Resources 9,745 $ 9,905 $ Expenditures Other Financing Uses 2987-470440-852-0 Other Programs Project Activity Cost - - 7,500 - 7,500 - $ - $ 7,500 $ - $ 7,500 $ Total Expenditures - $ - $ 7,500 $ - $ 7,500 $ Ending Budgetary Fund Balance 2,245 $ 2,405 $ Housing Rehabilitation Fund - 2987 Fiscal Year 2024 Budget Page 90 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Taxes 2989-311010 Real Property Taxes - - 196,836 182,732 315,662 2989-311020 Personal Property Taxes - - 700 11 700 2989-312000 Penaties & Interest - - - 225 - - $ - $ 197,536 $ 182,969 $ 316,362 $ Other Financing Sources 2989-362000 Other Miscellaneous Revenue - - - - - 2989-362004 Cash in Lieu of Affordable Housing 254,571 - - - - 254,571 $ - $ - $ - $ - $ Total Revenues 254,571 $ - $ 197,536 $ 182,969 $ 316,362 $ Beginning Budgetary Fund Balance 5,571 $ 188,348 $ Total Resources 203,107 $ 504,710 $ Expenditures Other Financing Uses 2989-470450-790-0 Affordable Housing Projects - - 203,107 192 504,710 2989-470000-790-0 Contribution & Donations to WHA - 509,000 - - - - $ 509,000 $ 203,107 $ - $ 504,710 $ Total Expenditures - $ 509,000 $ 203,107 $ - $ 504,710 $ Ending Budgetary Fund Balance - $ - $ Affordable Housing Fund - 2989 Fiscal Year 2024 Budget Page 91 of 123 ---PAGE BREAK--- ARPA – COVID‐19 Purpose The American Rescue Plan Allocation (ARPA) – COVID‐19 Fund was established to account for the State and Local Fiscal Recovery Funds under the Federal American Rescue Plan Act that was allocated to the City. This fund accounts for the receipt and expenditure of the funds in accordance with federal and state regulations. FY 2024 Objectives To account for the expenditure of the as provided by the American Rescue Plan to cities and towns. In FY 2024, $131,200 is budgeted as a transfer to the General Fund to account for lost revenue during the pandemic with a portion transferred to the Parks & Recreation Fund to ensure continued operations. The remaining $2,000,000 will also be used to replace lost revenue, which will free up other funds to provide for the $2,000,000 commitment for the Depot Park Townhomes Project of Whitefish Housing Authority to develop affordable housing. Fiscal Year 2024 Budget Page 92 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Interest 2994-371010 Investment Earnings 38 1,150 1,200 2,270 2,500 38 $ 1,150 $ 1,200 $ 2,270 $ 2,500 $ Other Financing Sources 2994-331110 Federal Disaster Aid - CARES Act - 1,065,807 - - - - $ 1,065,807 $ - $ - $ - $ Total Revenues 38 $ 1,066,957 $ 1,200 $ 2,270 $ 2,500 $ Beginning Budgetary Fund Balance 2,126,430 $ 2,128,700 $ Total Resources 2,127,630 $ 2,131,200 $ Expenditures Materials and Services 2994-510900-220-0 Operating Supplies - - 127,630 - - 2994-470000-790-0 Grants & Contributions - - 2,000,000 - 2,000,000 - $ - $ 2,127,630 $ - $ 2,000,000 $ Other Financing Uses 2994-521000-820-0 Transfers to General Fund - - - - 131,200 - $ - $ - $ - $ 131,200 $ Total Expenditures - $ - $ 2,127,630 $ - $ 2,131,200 $ Ending Budgetary Fund Balance - $ - $ ARPA COVID-19 - 2994 Fiscal Year 2024 Budget Page 93 of 123 ---PAGE BREAK--- Sidewalk Districts Fund Purpose The Sidewalk Districts Fund provides budget authority for construction of community sidewalks resulting from cash‐in‐lieu fees paid by developments when new construction occurs in established neighborhoods. Funds are segregated into three districts; east, north and west. Projects are undertaken within each district when sufficient funds are available to build substantial of sidewalks. FY 2024 Objectives The objective of the Sidewalk Districts Fund for this fiscal year is to accumulate funds for future projects and provide for construction of sidewalks as funds become available. All funds for each sidewalk improvement district are budgeted should the need to use the funds arise during FY 2024. Fiscal Year 2024 Budget Page 94 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Interest 2992-371010-0 Investment Earnings - East Dist. 1,303 2,382 2992-371010-1 Investment Earnings - West Dist. 2,737 5,053 2992-371010-2 Investment Earnings -North Dist 1,300 1,009 1,000 1,967 3,565 1,300 $ 1,009 $ 1,000 $ 6,007 $ 11,000 $ Other Financing Sources 2992-381060 Proceeds From Cash In-lieu / District E - 5,100 - 13,675 - 2992-381061 Proceeds From Cash In-lieu / District W 3,000 8,048 - 15,840 - 2992-381062 Proceeds From Cash In-lieu / District N 3,744 - - - - 6,744 $ 13,148 $ - $ 29,515 $ - $ Total Revenues 8,044 $ 14,157 $ 1,000 $ 35,521 $ 11,000 $ Beginning Budgetary Fund Balance 287,484 $ 323,006 $ Total Resources 288,484 $ 334,006 $ Expenditures Materials and Services 2992-430267-939-0 Sidewalk Improvement District E - - 55,217 - 72,337 2992-430268-939-0 Sidewalk Improvement District W - - 130,178 - 153,428 2992-430269-939-0 Sidewalk Improvement District N 6,506 - 103,089 - 108,241 6,506 $ - $ 288,484 $ - $ 334,006 $ Total Expenditures 6,506 $ - $ 288,484 $ - $ 334,006 $ Ending Budgetary Fund Balance - $ - $ Sidewalks District (Cash in Lieu) Fund - 2992 Fiscal Year 2024 Budget Page 95 of 123 ---PAGE BREAK--- Subdivision Street Trees Fund Purpose The Subdivision Street Trees Fund provides budget authority for the purchase and installation of trees in specific subdivisions based on an agreement with the developer and the City. Amounts received from developers must be spent on the installation of trees within that specific subdivision. All costs, including a 20% contract administrative fee, are included in the fee. This option for developers is under section 12‐4‐22: Planting Strip Landscaping and Street Trees of the City Code. FY 2024 Objectives The objective of the Subdivision Street Trees Fund for this fiscal year is to accumulate payments from street tree agreements and provide for tree installation. Fiscal Year 2024 Budget Page 96 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Interest 2993-371010 Investment Earnings - - 45 - 100 - $ - $ 45 $ - $ 100 $ Other Financing Sources 2993-343301 Cash-in-lieu of Subdivision Street Trees - - - - - - $ - $ - $ - $ - $ Total Revenues - $ 45 $ - $ 100 $ Beginning Budgetary Fund Balance 24,980 $ 24,980 $ Total Resources 25,025 $ 25,080 $ Expenditures Materials and Services 2993-460439-230-0 Repair & Maintenance Supplies 4,330 11,850 25,025 491 25,080 4,330 $ 11,850 $ 25,025 $ 491 $ 25,080 $ Total Expenditures 11,850 $ 25,025 $ 491 $ 25,080 $ Ending Budgetary Fund Balance - $ - $ Subdivision Street Trees (Cash in Lieu) - 2993 Fiscal Year 2024 Budget Page 97 of 123 ---PAGE BREAK--- Commercial & Residential Lighting Districts Purpose The Residential Lighting District Fund 2400 and the Commercial Lighting District Fund 2410 provide budget authority to provide, maintain, and improve residential and commercial street lighting within the City. The districts are funded through a lighting assessment. FY 2024 Objectives The objective of the Residential & Commercial Lighting District Funds for this fiscal year is to provide street lighting within residential and commercial areas. Funds are used to pay for electricity used by streetlights located in the Residential & Commercial Lighting Districts and to support capital improvement and replacement of system components. In FY 2018, the City decided to move forward with replacing and retrofitting all lights with LED bulbs to help reduce energy consumption and extend the useful lives of each light. Significant changes to appropriations or notable items for FY 2024 include: Item/Project Cost Revenue Changes Decrease in commercial lighting maintenance assessment revenue because of the proposed reduction in assessment rate of 25% due to adequate fund balance $27,435 Increase in residential lighting maintenance assessment revenue only due to growth since no rate adjustment is proposed for FY 2024 $860 Expenditure Changes Small increase in personnel costs to cover wage increases and employer contribution costs in both the residential and commercial lighting district funds $6,286 Decrease in repair and maintenance supplies in the residential lighting based on actual requirements of the fund $3,000 Increase in repair and maintenance services in residential lighting due to anticipated cost increases for the light pole painting project that did not get completed in FY 2023 $3,800 Decrease in utility services in commercial lighting based on savings from LED lights $6,000 Decrease in utility services in the residential lighting based on savings from LED lights $10,000 Fiscal Year 2024 Budget Page 98 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Miscellaneous Revenues 2400-362000 Other Miscellaneous Revenue 20 - - 3,598 - 2400-363010 Maintenance Assessments 109,403 106,245 104,934 105,510 105,794 2400-363040 Penalty & Interest Special Assessments 424 443 350 450 350 109,847 $ 106,688 $ 105,284 $ 109,557 $ 106,144 $ Total Revenues 109,847 $ 106,688 $ 105,284 $ 109,557 $ 106,144 $ Beginning Budgetary Fund Balance 121,931 $ 177,373 $ Total Resources 227,216 $ 283,517 $ Expenditures Personnel 2400-430263-110-0 Salaries and Wages 19,726 19,378 20,784 20,968 21,817 2400-430263-120-0 Overtime 84 9 177 - 177 2400-430263-140-0 Employer Contributions 9,596 8,351 9,252 9,394 11,362 29,406 $ 27,738 $ 30,213 $ 30,362 $ 33,356 $ Materials and Services 2400-430263-220-0 Operating Supplies 32 51 - 67 100 2400-430263-230-0 Repair & Maintenance Supplies 7,550 14,821 15,000 2,133 12,000 2400-430263-340-0 Utility Services 34,866 22,009 30,000 19,457 20,000 2400-430263-360-0 Repair & Maintenance Services - - 38,000 477 41,800 2400-430263-370-0 Travel & Training - - - 80 100 2400-430263-510-0 Insurance 495 637 773 [PHONE REDACTED]-430263-880-0 Administrative Costs 757 751 980 887 928 43,699 $ 38,269 $ 84,753 $ 23,754 $ 75,779 $ Total Expenditures 73,105 $ 66,007 $ 114,966 $ 54,116 $ 109,135 $ Ending Budgetary Fund Balance 112,250 $ 174,382 $ Residential Lighting District Fund - 2400 Fiscal Year 2024 Budget Page 99 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Miscellaneous Revenues 2410-363010 Maintenance Assessments 107,098 104,514 118,034 115,746 90,599 2410-363040 Penalty & Interest - Assessments 390 403 350 5,450 350 107,488 $ 104,917 $ 118,384 $ 121,195 $ 90,949 $ Total Revenues 107,488 $ 104,917 $ 118,384 $ 121,195 $ 90,949 $ Beginning Budgetary Fund Balance 229,584 $ 307,256 $ Total Resources 347,968 $ 398,205 $ Expenditures Personnel 2410-430263-110-0 Salaries and Wages 19,726 19,378 20,784 20,968 21,817 2410-430263-120-0 Overtime 84 9 177 - 177 2410-430263-140-0 Employer Contributions 9,596 8,351 9,252 9,394 11,362 29,406 $ 27,738 $ 30,213 $ 30,362 $ 33,356 $ Materials and Services 2410-430263-220-0 Operating Supplies 127 196 500 20 550 2410-430263-230-0 Repair & Maintenance Supplies 3,331 8,416 10,000 1,000 10,000 2410-430263-340-0 Utility Services 12,631 9,490 16,000 8,833 10,000 2410-430263-360-0 Repair & Maintenance Services - - 5,000 1,690 5,000 2410-430263-370-0 Travel & Training - - - 80 100 2410-430263-510-0 Insurance 495 637 773 [PHONE REDACTED]-430263-880-0 Administrative Costs 757 751 980 887 928 17,340 $ 19,490 $ 33,253 $ 13,162 $ 27,429 $ Total Expenditures 46,746 $ 47,228 $ 63,466 $ 43,524 $ 60,785 $ Ending Budgetary Fund Balance 284,502 $ 337,420 $ Commercial Lighting District Fund - 2410 Fiscal Year 2024 Budget Page 100 of 123 ---PAGE BREAK--- Street Fund Purpose The Street Fund provides budget authority to support the operation, maintenance and improvements of the streets and storm drainage systems of the City of Whitefish. FY 2024 Objectives The objective of the Street Fund for this fiscal year is to provide street maintenance and improvements for the driving, walking and bicycling public. Typical maintenance activities include street sweeping, asphalt repairs and preventative maintenance, snow and ice removal, and upkeep of traffic signs and markings. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Increase in Intergovernmental revenues as the City was awarded the Safe Streets Grant through the Federal Highway Administration, the Railroad Crossing Elimination Grant, and a one‐time distribution from the State for local government road maintenance (Senate Bill 536) $1,612,338 Water Utility Right‐of‐Way fees are anticipated to increase based on increases in water service collections $12,232 Expenditure Changes Increase in personnel services is due to the addition of a new assistant maintenance operator and increase wage and benefit costs $72,560 Increase in repair and maintenance supplies due to rising costs of fuel, asphalt, gravel, paint, etc. $21,070 Increase in communication and transportation for fleet tracking $ 2,400 Increase in publicity, subscription, and dues as software subscriptions have been moved to this account line from professional services $7,287 Increase in professional services to reflect costs associated with the Safe Streets Grant of $160,000, Railroad Crossing Elimination Grant of $500,000, and consultant to help determine overlay plan use of the State’s one‐time distribution ($75,000) $755,860 Increase in repair and maintenance services to budget expenditure of the full one‐time State distribution of funds, as well as additional fuel tax allocation. Anticipate a significant number of streets and alleys overlayed in FY 2024 $1,005,231 Increase in contracted workers for snow and ice removal due to anticipated hauling from the snow lot to the City Shop and other contracted snow removal. $9,000 #1 Capital Improvement – Sidewalk extension project $25,000 Fiscal Year 2024 Budget Page 101 of 123 ---PAGE BREAK--- Street Fund #2 Capital Improvement – Viaduct Improvements $300,000 #3 Capital Improvement – Construct a quiet zone at Birch Point $300,000 #4 Capital Improvement – Glenwood Repairs $40,000 #5 Capital Improvement – River Lakes Parkway Repairs $50,000 #1 Capital Equipment – RTK base station for CPS tracking city assets & data collection (split Street/Water/Wastewater) $4,130 #2 Capital Equipment – Hydraulic press $5,000 #3 Capital Equipment – Broom. Replacement for unit #189 $12,000 #4 Capital Equipment – Retro reflectometer carried over from FY 2023 $15,000 #5 Capital Equipment – Asphalt recycling machine carried over from FY 2023 $35,000 #6 Capital Equipment – EV charging stations carried over from FY 2023 $6,000 Fiscal Year 2024 Budget Page 102 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Licenses and Permits 2110-322031 Cable T.V. Franchise Fee 127,364 115,628 118,000 117,175 118,000 2110-322035 Water Utility ROW Fee 189,896 213,519 195,000 210,556 210,750 2110-322036 Wastewater Utility ROW Fee 199,498 208,679 214,768 211,132 211,250 2110-323022 Street Excavation Permit 3,645 1,975 4,500 1,875 4,500 520,403 $ 539,801 $ 532,268 $ 540,739 $ 544,500 $ Intergovernmental 2110-331000 Federal Grant - Railroad - - - - 400,000 2110-331110 Federal Disaster Aid - CARES ACT 260 - - - - 2110-331100 Safe Streets Grant - - - - 160,000 2110-335040 Gasoline Tax Apportionment 161,565 163,951 163,951 160,139 403,066 2110-335042 Local Govt Road Maintenance (SB 536) - - - - 813,223 161,824 $ 163,951 $ 163,951 $ 160,139 $ 1,776,289 $ Charges for Services 2110-343370 Plan Review / Construction Oversight 16 3,617 1,400 5,550 4,000 16 $ 3,617 $ 1,400 $ 5,550 $ 4,000 $ Miscellaneous Revenues 2110-362000 Other Miscellaneous Revenue 20,496 51,013 15,000 100,570 91,500 2110-363010 Maintenance Assessments 1,109,579 1,094,361 1,120,294 1,124,940 1,134,613 2110-363040 Penalty & Interest Special Assessments 3,963 4,568 3,500 4,892 4,500 2110-363050 Latecomer Fee 4,151 - - 3,887 - 1,138,189 $ 1,149,942 $ 1,138,794 $ 1,234,290 $ 1,230,613 $ Other Financing Sources 2110-382010 Sale of General Fixed Assets 6,300 - - - - 6,300 $ - $ - $ - $ - $ Total Revenues 1,826,733 $ 1,857,311 $ 1,836,414 $ 1,940,717 $ 3,555,402 $ Beginning Budgetary Fund Balance 3,272,767 $ 3,478,255 $ Total Resources 5,109,181 $ 7,033,657 $ Street and Alley Fund - 2110 Fiscal Year 2024 Budget Page 103 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Street and Alley Fund - 2110 Expenditures - Street and Alley Personnel 2110-430200-110-0 Salaries and Wages 371,023 373,092 385,287 419,516 430,012 2110-430200-111-0 Seasonal / Temporary 237 - 2,970 - 2,970 2110-430200-112-0 Permanent Part Time 7,512 6,941 13,961 5,441 12,336 2110-430200-120-0 Overtime 6,591 4,952 6,603 3,729 6,813 2110-430200-140-0 Employer Contributions 184,349 164,469 182,240 186,930 207,267 2110-430200-147-0 Medical Deduction Reimbursement 634 672 - 283 - 570,346 $ 550,126 $ 591,061 $ 615,898 $ 659,398 $ Materials and Services 2110-430200-210-0 Office Supplies & Materials 834 1,428 2,200 528 2,420 2110-430200-220-0 Operating Supplies 27,203 14,709 15,490 38,686 17,039 2110-430200-230-0 Repair & Maintenance Supplies 110,537 114,121 185,700 171,412 206,770 2110-430200-310-0 Communication & Transportation 93 305 600 338 3,000 2110-430200-320-0 Printing, Duplicating, & Binding 72 18 1,200 - 1,200 2110-430200-330-0 Publicity, Subscriptions & Dues 13,788 19,621 23,972 21,424 31,259 2110-430200-340-0 Utility Services 13,723 14,334 15,545 19,459 17,100 2110-430200-350-0 Professional Services 89,764 156,398 68,600 102,731 824,460 2110-430200-360-0 Repair & Maintenance Services 27,268 39,029 409,745 252,587 1,414,976 2110-430200-370-0 Travel & Training (324) 1,631 11,550 4,903 10,470 2110-430200-390-0 Other Purchased Services 140 425 1,000 9,202 2,500 2110-430200-510-0 Insurance 24,268 24,264 21,459 18,414 26,800 2110-430200-530-0 Rent / Lease 408 3,208 1,300 408 1,300 2110-430200-540-0 Special Assessments 29,262 29,222 29,500 29,235 29,500 2110-430200-880-0 Administrative Costs 18,924 16,668 21,387 19,200 20,527 355,960 $ 435,381 $ 809,247 $ 688,526 $ 2,609,321 $ Capital 2110-430200-932-0 Street Improvements - 85,663 715,000 66,221 917,975 2110-430200-940-0 Machinery & Equipment 62,490 124,332 337,130 296,671 77,130 62,490 $ 209,995 $ 1,052,130 $ 362,892 $ 995,105 $ Other Financing Sources 2110-430200-820-0 Transfers to Other Funds 9,275 9,275 20,530 - - 9,275 $ 9,275 $ 20,530 $ - $ - $ Total Street and Alley Expenditures 998,071 $ 1,204,777 $ 2,472,969 $ 1,667,316 $ 4,263,824 $ Fiscal Year 2024 Budget Page 104 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Street and Alley Fund - 2110 Expenditures - Snow and Ice Removal Personnel 2110-430251-110-0 Salaries and Wages 141 5,697 42,857 403 45,000 2110-430251-120-0 Overtime 1,517 2,223 5,282 - 5,547 2110-430251-140-0 Employer Contributions 767 4,431 20,176 249 21,992 2,424 $ 12,351 $ 68,315 $ 653 $ 72,538 $ Materials and Services 2110-430251-220-0 Operating Supplies - 8,502 - 3,820 - 2110-430251-230-0 Repair & Maintenance Supplies 46,918 30,672 28,000 3,436 30,800 2110-430251-234-0 De-Icing Supplies - - 55,000 42,647 60,500 2110-430251-360-0 Repair & Maintenance Services 621 9,049 20,000 - 22,000 2110-430251-396-0 Alley Plowing Contracted - - 26,415 - 2110-430251-397-0 Contracted Workers 27,170 35,813 90,000 29,540 99,000 2110-430251-510-0 Insurance 518 2,731 3,328 237 200 75,227 $ 86,767 $ 196,328 $ 106,094 $ 212,500 $ Capital 2110-430251-940-0 Machinery & Equipment - 55,902 15,000 - - - $ 55,902 $ 15,000 $ - $ - $ Total Ice & Snow Expenditures 77,651 $ 155,020 $ 279,644 $ 106,747 $ 285,038 $ Total Street Fund Expenditures 1,075,723 $ 1,359,797 $ 2,752,612 $ 1,774,063 $ 4,548,862 $ Ending Budgetary Fund Balance 2,356,569 $ 2,484,795 $ Fiscal Year 2024 Budget Page 105 of 123 ---PAGE BREAK--- BaRSAA Gas Tax Fund Purpose The Bridge and Road Safety and Accountability Act (BaRSAA) Program was established by House Bill 473 during the 2017 Legislature that is funded by an increase in the gas tax for the State of Montana. The BaRSAA program funds are allocated to each city, town, and county in Montana using the same allocation formula as the originally allocated gas tax. The Montana Department of Transportation allocated these funds by March 1st of each year and the Local governments were required to match the program funds requested in a ratio of 20:1 and to identify and report on projects for which funds were requested. In the 2023 Montana Legislative Session passed House Bill 76 which establishes that the funds collected under BaRSAA will no longer require a match to be used or specific reporting by project on the use of the funds. FY 2024 Objectives The objective of the BaRSAA Gas Tax Fund for this fiscal year is to expend accumulated funds on the previously prescribed Monegan Road Project that will pave the roadway from the Parks Shop to J.P. Road. Once funds are expended, this revenue will be consolidated and recorded with the Fuel Tax allocations in the Street and Alleys Budget going forward due to changes adopted during the 2023 State Legislative Session. Fiscal Year 2024 Budget Page 106 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Intergovernmental 2821-335040 Gasoline Tax Apportionment 185,491 185,491 410,608 210,608 340,363 185,491 $ 185,491 $ 410,608 $ 210,608 $ 340,363 $ Miscellaneous Revenues 2821-365000 Contributions and Donations - - - - - - $ - $ - $ - $ - $ Other Financing Sources 2821-383000 Interfund Operating Transfer In 9,275 9,275 20,530 - - 9,275 $ 9,275 $ 20,530 $ - $ - $ Total Revenues 194,765 $ 194,765 $ 431,138 $ 210,608 $ 340,363 $ Beginning Budgetary Fund Balance 327,050 $ 495,214 $ Total Resources 758,189 $ 835,577 $ Expenditures Capital 2821-430200-932-0 Street Improvements - - 700,000 42,444 835,577 2821-430230-930-0 Improvements Other than Buildings - - - - - - $ - $ 700,000 $ 42,444 $ 835,577 $ Total Expenditures - $ - $ 700,000 $ 42,444 $ 835,577 $ Ending Budgetary Fund Balance 58,189 $ - $ BaRSAA Gas Tax Fund - 2821 Fiscal Year 2024 Budget Page 107 of 123 ---PAGE BREAK--- Stormwater Fund Purpose The Stormwater Fund provides budget authority to support the operation, maintenance, and improvement of the City’s stormwater system. FY 2024 Objectives The objectives of the Stormwater Fund for this fiscal year are to provide continuing maintenance and improvements for the City’s stormwater system, as well as contract services necessary to implement environmental regulations. The Fund is supported by a stormwater utility assessment on all properties within the City. In FY 2011 the assessment was reduced from $72 per parcel to $12.53 to provide relief to taxpayers during the recession. The assessment remained at $12.53 through FY 2018. The FY 2019 budget and FY 2020 budget increased the assessment up to $77.53 to cover the actual costs of maintenance and capital improvements needed for the stormwater system. Assessments were held flat for FY 2021, FY 2022, and FY 2023. The FY 2024 budget assumes no rate changes as reserves are adequate to fund current operations and future projects. Significant or changed appropriations during FY 2024 are: Item/Project Amount Expenditure Changes Increase in salaries and wages $17,532 Decrease in professional services as the Impact Fee Study was mostly complete by year‐end FY 2023 $8,000 #1 Capital Improvement Project – Sump Pump Collection for Creekwood, Texas Avenue, and Crestwood Avenue $50,000 #2 Capital Improvement Project – Riverside Stormwater Treatment Pond BMP Improvements $200,000 #3 Capital Improvement Project – Stormwater improvements for the Monegan Road Reconstruction Project $50,000 #4 Capital Improvement Project – Stormwater improvements for Whitefish Avenue (carry‐over from FY 2023) $100,000 Fiscal Year 2024 Budget Page 108 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Charges for Services 2525-343370 Plan Review / Construction Oversight 19,850 13,400 15,000 8,500 15,000 19,850 $ 13,400 $ 15,000 $ 8,500 $ 15,000 $ Miscellaneous 2525-363010 Maintenance Assessments 454,968 451,883 458,202 459,792 466,886 2525-363040 Penalty & Interest Special Assessments 1,657 1,929 1,300 2,016 1,300 456,625 $ 453,812 $ 459,502 $ 461,808 $ 468,186 $ Total Revenues 476,475 $ 467,212 $ 474,502 $ 470,308 $ 483,186 $ Beginning Budgetary Fund Balance 1,515,638 $ 1,621,828 $ Total Resources 1,990,140 $ 2,105,014 $ Expenditures Personnel 2525-430235-110-0 Salaries and Wages 87,813 95,991 107,830 97,569 118,843 2525-430235-120-0 Overtime 1,118 1,061 2,163 716 2,207 2525-430235-140-0 Employer Contributions 45,612 42,976 52,283 44,679 58,758 2525-430235-147-0 Medical Deduction Reimbursement 31 48 - 2 - 134,574 $ 140,076 $ 162,276 $ 142,966 $ 179,808 $ Materials and Services 2525-430235-220-0 Operating Supplies - - 4,000 1,718 4,400 2525-430235-230-0 Repair & Maintenance Supplies - 655 8,000 - 8,800 2525-430235-310-0 Communication & Transportation - - 1,000 - 1,100 2525-430235-330-0 Publicity, Subscriptions & Dues 300 - 1,000 425 1,100 2525-430235-350-0 Professional Services - - 10,000 11,059 2,000 2525-430235-360-0 Repair & Maintenance Services - - 23,000 - 10,000 2525-430235-370-0 Travel & Training - - 2,500 - 3,300 2525-430235-390-0 Other Purchased Services 42 - - - 2,200 2525-430235-510-0 Insurance 2,657 3,391 3,132 6,653 3,620 2525-430235-540-0 Special Assessments 384 - - - - 2525-430235-730-0 Grants to other Institutions - 6,667 6,667 6,667 6,667 2525-430235-880-0 Administrative Costs 4,450 4,153 5,368 4,759 5,064 7,833 $ 14,866 $ 64,667 $ 31,280 $ 48,251 $ Capital 2525-430235-930 Improvements Other than Buildings 96,495 15,202 643,100 16,333 400,000 2525-430235-940 Machinery and Equipment - - 169,000 173,539 - 96,495 $ 15,202 $ 812,100 $ 189,871 $ 400,000 $ Total Expenditures 238,902 $ 170,144 $ 1,039,043 $ 364,118 $ 628,059 $ Ending Budgetary Fund Balance 951,097 $ 1,476,954 $ Stormwater Fund - 2525 Fiscal Year 2024 Budget Page 109 of 123 ---PAGE BREAK--- Water Fund Purpose The Water Fund provides budget authority to support the operation, maintenance, and improvement of the water system of the City. FY 2024 Objectives The objective of the Water Fund for this fiscal year is to supply potable water to City water customers and provide preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Decrease in grant revenue since the City completed the Spokane Avenue Cast Iron Water Main Replacement Project in FY 2023 which utilized federal funding related to the pandemic $1,454,142 Metered water sales are budgeted to increase based on year‐end actuals. Increase is due to growth in the City as rates have been held flat since FY 2021 with no proposed rate increase for FY 2024 $315,000 Water impact fees reflect no changes based on year‐end actuals. The impact fee update changes have not been accounted for in the FY 2024 budget, but an increase is likely to be recommended ‐ Increase in investment earnings based on year‐end actuals and anticipated rate of return for FY 2024 $236,000 Increase in the Transfer from Resort Tax due to anticipated higher collections based on year‐to‐date actuals. This transfer is 70% of 1% of the resort tax collections for the Haskill Basin Conservation Easement debt service. $86,747 Expenditure Changes Increase in personnel services related to higher wages and benefit costs $109,261 Increases in repair and maintenance supplies and services due to increasing procurement costs for meters, fuel, and parts $25,385 Increase in Subscriptions, Dues as we have shifted all software subscriptions to this account line. $10,134 Increase in Utility services due to year‐end actuals and the shift of the Hydro Plan credit being utilized on the City’s highest use meters, including the wastewater treatment plant, instead of just water meters $44,065 Increase in professional services to account for the water utility plan update which will assist with the growth policy update $93,715 Increase in legal service fees for defense attorneys for the Impact Fee Civil Complaint $50,000 Fiscal Year 2024 Budget Page 110 of 123 ---PAGE BREAK--- Water Fund Estimated budget authority needed for the refund of wastewater impact fees based on internal audit $125,000 Increase in property tax relief transfer to General Fund for amounts received over the required debt payments (total transfer is $478,089) $10,034 Contribution to AIS Inspection Station at State Park for FY 2024 for personnel costs $49,018 Continued contribution to Whitefish Lake Institute $6,667 #1 Capital Building – New Roofing for Upper and Lower Grouse Water Tanks $30,000 #1 Capital Improvement – Fencing at Intakes carried over from FY 2023 $25,000 #2 Capital Improvement – Water Plant Remote Telemetry (remote gate control) carried over from FY 2023 $100,000 #3 Capital Improvement – Lower Grouse Pump carried over from FY 2023 $20,000 #4 Capital Improvement – Reinstate First Creek Supply (37.2 % Impact Fees) $100,000 #5 Capital Improvement – Cast Iron Water Main Replacement – O’Brien Avenue $500,000 #6 Capital Improvement – South Water Storage and Production (42.9% Impact Fees) $1,000,000 #1 Capital Equipment – Handheld Meter Reader replacement (split with Wastewater) $3,100 #2 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130 #3 Capital Equipment – Turbidity Meter $23,000 #4 Capital Equipment – Automatic Reading System (split Water/Wastewater) $75,000 #5 Capital Equipment – Asphalt Recycling Machine carried over from FY 2023 (split Streets/Water/Wastewater) $35,000 Fiscal Year 2024 Budget Page 111 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Intergovernmental 5210-331110 Federal Disaster Aid - CARES ACT 636 - 1,454,142 1,454,142 - 5210-334121 DNRC Grants 31,886 - - - - 32,522 $ - $ 1,454,142 $ 1,454,142 $ - $ Charges for Services 5210-341077 5% Admin Fee for Impact Fees 37,905 27,638 22,500 17,295 20,000 5210-343021 Metered Water Sales 3,797,914 3,983,228 3,900,000 4,212,185 4,215,000 5211-343025 Water Impact Fees/Permits 754,738 531,436 450,000 355,385 450,000 5210-343026 Water Installation Charges 98,939 76,325 80,000 57,578 70,000 5210-343027 Miscellaneous Water Revenue 33,213 2,612 5,000 58,047 5,000 5210-343029 Late Fee 16,490 33,278 35,000 16,050 45,000 5210-343370 Plan Review / Construction Oversight 125 1,367 2,500 750 1,500 4,739,325 $ 4,655,884 $ 4,495,000 $ 4,717,289 $ 4,806,500 $ Miscellaneous 5210-363050 Latecomer Fee 2,671 - 3,000 2,472 3,000 2,671 $ - $ 3,000 $ 2,472 $ 3,000 $ Investment Earnings 5210-371010 Investment Earnings 47,002 39,995 40,000 128,588 216,000 5210-371010 Investment Earnings - Impact Fees 9,584 7,397 - 37,535 60,000 56,586 $ 47,392 $ 40,000 $ 166,124 $ 276,000 $ Other Financing Sources 5210-381020 Revenue Bonds 7,829,620 1,041,152 - - - 5210-382010 Sale of General Fixed Assets 3,000 - - - - 5210-383029 Resort Tax Transfer (Haskill Basin Bond) 1,175,865 1,551,368 1,553,947 1,626,064 1,640,694 9,008,485 $ 2,592,520 $ 1,553,947 $ 1,626,064 $ 1,640,694 $ Total Revenues 13,839,589 $ 7,288,399 $ 7,546,089 $ 7,966,092 $ 6,726,194 $ Beginning Total Water Balance 10,680,342 $ 10,698,409 $ Beginning Water Impact Fee Balance 1,712,585 $ 2,154,973 $ Debt Service Reserves and Haskill Surplus 1,574,777 $ 1,584,811 $ Unrestricted Working Capital 7,392,979 $ 6,958,625 $ Water Fund - 5210 Fiscal Year 2024 Budget Page 112 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Water Fund - 5210 Expenses Personnel 5210-430500-110 Salaries and Wages 750,123 754,742 828,893 825,376 898,736 5210-430500-111 Seasonal / Temporary 462 - 2,970 - 2,970 5210-430500-112 Permanent Part Time 15,494 12,931 24,695 9,793 21,777 5210-430500-120 Overtime 27,419 22,891 19,488 24,539 19,683 5210-430500-140 Employer Contributions 365,929 335,512 384,274 360,512 426,415 5210-430500-147 Medical Deduction Reimbursement 1,258 744 - 400 - 1,160,685 $ 1,126,820 $ 1,260,320 $ 1,220,620 $ 1,369,581 $ Materials and Services 5210-430500-210 Office Supplies & Materials 2,075 2,863 3,850 2,284 3,850 5210-430500-220 Operating Supplies 62,937 71,906 63,640 111,706 70,004 5210-430500-230 Repair & Maintenance Supplies 128,413 159,595 253,858 133,900 279,243 5210-430500-310 Communication & Transportation 16,990 14,660 15,500 14,935 17,050 5210-430500-320 Printing, Duplicating, & Binding 730 381 2,100 - 2,100 5210-430500-330 Publicity, Subscriptions & Dues 22,320 37,436 34,342 37,799 44,476 5210-430500-340 Utility Services 70,808 98,415 50,935 102,305 95,000 5210-430500-350 Professional Services 57,174 32,629 55,150 41,725 148,865 5210-430500-352 Legal Services (Impact Fee Complaint) - - 50,000 105,829 100,000 5210-430500-360 Repair & Maintenance Services 27,032 35,742 58,150 42,810 40,315 5210-430500-370 Travel & Training 920 9,548 16,170 13,165 17,787 5210-430500-390 Other Purchased Services 20,441 20,660 23,500 23,418 25,850 5210-430500-397 Contracted Workers 1,395 4,500 - - - 5210-430500-510 Insurance 39,043 45,475 64,891 59,504 78,615 5210-430500-530 Rent / Lease 1,391 13,653 13,296 13,923 14,496 5210-430500-540 Special Assessments 14,056 6,392 19,055 14,749 19,055 5210-430500-545 Utility ROW Fee 189,896 213,519 195,000 210,556 210,750 5210-430500-730 Grants to other Institutions 7,000 14,167 6,667 14,667 6,667 5210-430500-800 Impact Fee Refunds - - 100,000 - 125,000 5210-430500-880 Administrative Costs 35,345 32,363 41,198 36,996 38,697 697,965 $ 813,903 $ 1,067,301 $ 980,270 $ 1,337,819 $ Capital 5210-430500-920 Buildings - - 30,000 - 30,000 5210-430500-930 Improvements Other than Buildings 9,104,973 2,275,657 3,786,760 3,235,895 1,745,000 5210-430500-940 Machinery & Equipment 67,166 117,092 134,230 14,340 140,230 9,172,140 $ 2,392,749 $ 3,950,990 $ 3,250,235 $ 1,915,230 $ Debt Service 5210-490500-610 Principal 442,000 452,000 554,000 474,772 482,000 5210-490500-611 Principal - Haskill Basin C.E. Bond 927,000 991,000 1,081,000 1,081,000 1,197,000 5210-490500-620 Interest 90,987 190,603 276,016 211,347 220,769 5210-490500-621 Interest - Haskill Basin C.E. Bond 115,913 92,313 66,975 66,975 39,313 1,575,900 $ 1,725,916 $ 1,977,992 $ 1,834,094 $ 1,939,082 $ Other Financing Uses 5210-521000-822 Transfer to Parks and Recreation Fund 49,302 43,331 53,773 48,774 49,018 5210-521002-820 Transfers to Other Funds 60,168 132,953 468,055 468,055 478,089 109,470 $ 176,284 $ 521,828 $ 516,829 $ 527,107 $ Total Expenditures 12,716,160 $ 6,235,672 $ 8,778,431 $ 7,802,049 $ 7,088,819 $ Ending Total Water Balance 9,453,000 $ 10,335,784 $ Ending Water Impact Fee Balance 1,287,585 $ 2,013,773 $ Debt Service Reserves and Haskill Surplus 1,574,777 $ 1,511,103 $ Unrestricted Working Capital 6,590,637 $ 6,810,908 $ Fiscal Year 2024 Budget Page 113 of 123 ---PAGE BREAK--- Wastewater Fund Purpose The Wastewater Fund provides budget authority to support the operation, maintenance, and improvement of the City’s wastewater system. FY 2024 Objectives The objective of the Wastewater Fund for this fiscal year is to collect and treat the community’s wastewater and provide for preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Decrease in sewer service charges based on year‐end actuals and no anticipated rate increase for FY 2024 $70,370 Decrease in wastewater impact fees based on year‐end figures and possible economic changes $100,000 Increase in investment earnings based on year‐end actuals and projected rate adjustments for FY 2024 $198,600 Loan proceeds for FY 2024 will cover most of the completion of the WWTP Upgrade Project including decommissioning and sludge removal of the existing lagoons $1,200,000 Expenditure Changes Increase in personnel services due to higher wages and benefit costs $13,142 Increase in repair and maintenance supplies dues to supply chain availability and increase in cost of supplies, meters and fuel $11,063 Increase in Publicity, Subscriptions, & Dues as all software subscription costs have been shifted to this account line $7,356 Increase in professional services primarily due to the increase in testing fees and the need for an updated wastewater utility plan to support the growth policy update $123,910 Increase in legal services fees for defense attorneys for the Impact Fee Civil Complaint $50,000 Increase in repair and maintenance services due to anticipated upgrades at the Resthaven lift station $34,289 Continued contribution to Whitefish Lake Institute $6,667 Estimated budget authority needed for the refund of wastewater impact fees based on internal audit $125,000 #1 Capital Improvement – WWTP Upgrade (Decommissioning of Lagoons) $1,200,000 Fiscal Year 2024 Budget Page 114 of 123 ---PAGE BREAK--- Wastewater Fund #2 Capital Improvement – Manhole & Pipe Rehab – Lining Downtown Sewers $500,000 #3 Capital Improvement – Piping – Future Capacity Enhancements $100,000 #1 Capital Equipment – Handheld Meter Reader (split Streets/Water/Wastewater) $3,100 #2 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130 #3 Capital Equipment – Automatic Reading System (split Water/Wastewater) $75,000 #4 Capital Equipment – Asphalt Recycling Machine carried over from FY 2023 (split Streets/Water/Wastewater) $35,000 #5 Capital Equipment – Jet‐Away Sewer Cleaner for smaller easement areas carried over from FY 2023 $75,000 Fiscal Year 2024 Budget Page 115 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Intergovernmental 5310-334120 Treasure State Endowment Program - 12,500 - - - 5310-334121 DNRC Grants - 12,500 - - - - $ 25,000 $ - $ - $ - $ Charges for Services 5310-341077 5% Admin Fee for Impact Fees 44,477 36,978 25,000 21,087 20,000 5310-343031 Sewer Service Charges 3,989,963 4,174,292 4,295,370 4,220,126 4,225,000 5310-343032 Sewer Inspection Fee 6,158 6,255 2,000 5,586 4,000 5310-343033 Wastewater Impact Fees/Permits 907,985 745,346 500,000 421,698 400,000 5310-343034 Big Mtn Sewer Permits / PIF 194,485 169,312 50,000 51,559 50,000 5310-343036 Miscellaneous Sewer Revenue 2,392 939 3,000 250,861 9,000 5310-343370 Plan Review / Construction Oversight 228 1,266 2,000 750 1,500 5,145,688 $ 5,134,388 $ 4,877,370 $ 4,971,667 $ 4,709,500 $ Miscellaneous 5310-363050 Latecomer Fee 1,302 100 - 1,224 - 1,302 $ 100 $ - $ 1,224 $ - $ Investment Earnings 5310-371010 Investment Earnings 18,198 18,928 23,400 97,354 168,000 5310-371011 Investment Earnings - Impact Fees 6,956 4,516 - 29,127 54,000 25,155 $ 23,444 $ 23,400 $ 126,481 $ 222,000 $ Other Financing Sources 5310-381070 Proceeds from Notes 14,494,630 823,522 1,739,000 959,607 1,200,000 5310-382010 Sale of General Fixed Assets 3,000 - - - 14,497,630 $ 823,522 $ 1,739,000 $ 959,607 $ 1,200,000 $ Total Revenues 19,669,775 $ 6,006,454 $ 6,639,770 $ 6,058,979 $ 6,131,500 $ Beginning Total Wastewater Balance 6,153,956 $ 7,602,458 $ Beginning Wastewater Impact Fee Balance 1,235,026 $ 1,685,851 $ Debt Service Reserves 824,913 $ 860,159 $ Unrestricted Working Capital 4,094,017 $ 5,056,448 $ Wastewater Fund - 5310 Fiscal Year 2024 Budget Page 116 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Wastewater Fund - 5310 Expenses Personnel 5310-430600-110 Salaries and Wages 755,538 819,055 911,236 825,193 906,202 5310-430600-111 Seasonal / Temporary 429 - 3,060 - 3,060 5310-430600-112 Permanent Part Time 15,099 12,456 24,167 9,249 21,399 5310-430600-120 Overtime 12,981 9,760 9,922 9,303 9,934 5310-430600-140 Employer Contributions 349,494 357,920 412,322 342,554 433,254 5310-430600-147 Medical Deduction Reimbursement 1,378 450 - 562 - 1,134,918 $ 1,199,642 $ 1,360,707 $ 1,186,861 $ 1,373,849 $ Materials and Services 5310-430600-210 Office Supplies & Materials 1,986 2,388 3,300 3,377 3,300 5310-430600-220 Operating Supplies 168,870 89,357 98,900 175,950 99,845 5310-430600-230 Repair & Maintenance Supplies 137,033 192,792 217,333 203,259 228,396 5310-430600-310 Communication & Transportation 15,742 14,216 15,500 14,990 15,500 5310-430600-320 Printing, Duplicating, & Binding 722 378 1,200 - 1,200 5310-430600-330 Publicity, Subscriptions & Dues 24,877 29,081 33,942 40,266 41,298 5310-430600-340 Utility Services 91,328 106,700 102,175 108,830 106,493 5310-430600-350 Professional Services 56,822 63,516 99,100 63,600 223,010 5310-430600-352 Legal Services (Impact fee complaint) - - 50,000 105,829 100,000 5310-430600-360 Repair & Maintenance Services 79,031 76,552 37,000 163,086 71,289 5310-430600-370 Travel & Training 399 8,133 16,170 13,858 17,787 5310-430600-390 Other Purchased Services 13,436 13,285 22,500 15,666 24,750 5310-430600-397 Contracted Workers - 1,500 - - - 5310-430600-510 Insurance 35,608 39,853 74,350 69,484 84,400 5310-430600-530 Rent / Lease 1,332 1,338 2,506 1,285 2,506 5310-430600-540 Special Assessments 315 411 500 [PHONE REDACTED]-430600-541 State Assessments & Fees - - 7,000 1,800 7,700 5310-430600-545 Utility ROW Fee 199,498 208,679 214,768 211,132 211,250 5310-430600-730 Grants to other Institutions - 6,667 6,666 6,667 6,667 5310-430600-800 Impact Fee Refund - - 125,000 - 125,000 5310-430600-880 Administrative Costs 33,906 33,264 44,478 39,942 38,813 860,904 $ 888,109 $ 1,172,387 $ 1,239,414 $ 1,409,704 $ Capital 5310-430600-930 Improvements Other than Buildings 11,525,230 1,511,292 2,419,000 785,707 1,800,000 5310-430600-940 Machinery & Equipment 95,378 198,000 209,230 34,946 192,230 11,620,609 $ 1,709,292 $ 2,628,230 $ 820,654 $ 1,992,230 $ Debt Service 5310-490500-610 Principal 1,028,000 1,151,000 1,057,000 1,066,000 1,092,000 5310-490500-620 Interest 319,035 483,670 506,004 438,222 474,500 1,347,035 $ 1,634,670 $ 1,563,004 $ 1,504,222 $ 1,566,500 $ Total Expenditures 14,963,466 $ 5,431,713 $ 6,724,328 $ 4,751,150 $ 6,342,283 $ Ending Total Wastewater Balance 6,069,397 $ 7,391,676 $ Ending Wastewater Impact Fee Balance 1,460,026 $ 1,960,851 $ Debt Service Reserves 890,995 $ 905,759 $ Unrestricted Working Capital 3,718,376 $ 4,525,065 $ Fiscal Year 2024 Budget Page 117 of 123 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support contract and administrative services for the solid waste collection program. FY 2024 Objectives The objective of the Solid Waste Fund for this budget year is to administer the City’s solid waste collection contract with Republic Services. The recently approved contract requires Republic Services to provide collection services for refuse, with the City assuming certain customer assistance services, billing, and general administrative support services for the solid waste collection program. Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes Charges for services revenue is budgeted to increase due to the continued transition to bear‐resistant containers, and a 3.25% rate increase to cover increasing costs from the contractor and costs associated with the City’s administration. $168,748 Expenditure Changes Increase in personnel services is due to the appropriate allocation of employee salaries based on the needs of the program, as well as increasing wages and benefit costs. $34,822 Increase in other purchased services is based on the increasing contract amount to be paid to Republic Services Figures continue to be estimates as the bear‐ resistant container roll‐out is still underway. $100,798 Fiscal Year 2024 Budget Page 118 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Charges for Services 5410-343041 Garbage Collection Charges - 1,212,852 1,496,252 1,365,190 1,665,000 - $ 1,212,852 $ 1,496,252 $ 1,365,190 $ 1,665,000 $ Interest 5410-371010 Investment Earnings 203 349 350 1,672 1,200 203 $ 349 $ 350 $ 1,672 $ 1,200 $ Total Revenues 203 $ 1,213,201 $ 1,496,602 $ 1,366,862 $ 1,666,200 $ Beginning Budgetary Working Capital 115,652 $ 123,376 $ Total Resources 1,612,254 $ 1,789,576 $ Expenses Personnel 5410-430800-110 Salaries and Wages 29,167 30,473 77,510 36,826 103,200 5410-430800-112 Permanent Part Time 1,185 - - - - 5410-430800-120 Overtime 705 131 109 [PHONE REDACTED]-430800-140 Employer Contributions 11,332 13,078 32,642 14,243 41,755 42,388 $ 43,682 $ 110,261 $ 51,683 $ 145,083 $ Materials and Services 5410-430800-210 Office Supplies & Materials - 480 500 [PHONE REDACTED]-430800-220 Operating Supplies 303 2,771 500 2,159 1,200 5410-430800-230 Repair & Maintenance Supplies - 620 1,000 [PHONE REDACTED]-430800-310 Communication & Transportation 2,805 13,259 15,000 14,370 15,000 5410-430800-330 Publicity, Subscriptions & Dues 292 861 2,100 5,699 2,000 5410-430800-350 Professional Services - - 2,000 - 5410-430800-360 Repair & Maintenance Services - 1,843 2,500 1,600 4,000 5410-430800-370 Travel & Training - 297 500 8 500 5410-430800-390 Other Purchased Services 249,764 1,116,839 1,359,603 1,307,008 1,460,400 5410-430800-510 Insurance 250 996 934 930 1,260 5410-430800-530 Rents/Leases - - - [PHONE REDACTED]-430800-880 Administrative Costs 1,288 1,276 3,621 3,237 4,098 254,701 $ 1,139,242 $ 1,386,258 $ 1,337,686 $ 1,489,832 $ Total Expenses 297,090 $ 1,182,924 $ 1,496,519 $ 1,389,369 $ 1,634,915 $ Ending Working Capital 115,735 $ 154,661 $ Solid Waste Fund - 5410 Fiscal Year 2024 Budget Page 119 of 123 ---PAGE BREAK--- SID Debt Service Funds Purpose The purpose of a Special Improvement District (SID) Fund is to provide budget authority to collect district assessments and to disburse principal and interest payments on behalf of district property owners and to repay the various City funds for the early retirement of externally held SID bonds. SIDs can be formed to address infrastructure needs (i.e. water, sewer, streets, sidewalks, etc.) in specific neighborhoods or areas of the City or on a City‐wide basis. FY 2024 Objectives The objective of the SID Funds for this fiscal year is to meet obligations previously incurred to facilitate various community improvement projects. The SID Revolving Fund is used as security for the SID Bonds outstanding and can be used if assessments do not cover the scheduled debt service payments. Currently only two SID Bonds are outstanding including SID 166 (JP Road) and SID 167 (Downtown Parking Facility). Fiscal Year 2024 Budget Page 120 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Interest 3400-371010 Investment Earnings 821 637 400 4,466 7,800 821 $ 637 $ 400 $ 4,466 $ 7,800 $ Total Revenues 821 $ 637 $ 400 $ 4,466 $ 7,800 $ Beginning Budgetary Fund Balance 234,832 $ 239,299 $ Total Resources 235,232 $ 247,099 $ Expenditures Other Financing Uses 3400-521002-820 Transfers to SID Funds - - - - - - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Budgetary Fund Balance 235,232 $ 247,099 $ SID Revolving Fund - 3400 Fiscal Year 2024 Budget Page 121 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Miscellaneous Revenues 3545-363020 Bond Principal and Interest Assessments 106,374 105,840 105,284 107,771 105,284 3545-363040 Penalty & Interest Special Assessments 182 283 250 289 250 106,555 $ 106,123 $ 105,534 $ 108,060 $ 105,534 $ Interest 3545-371010 Investment Earnings 528 525 300 2,379 4,200 528 $ 525 $ 300 $ 2,379 $ 4,200 $ Total Revenues 107,083 $ 106,648 $ 105,834 $ 110,439 $ 109,734 $ Beginning Budgetary Fund Balance 67,774 $ 100,605 $ Total Resources 173,608 $ 210,339 $ Expenditures Debt Service 3545-490300-610 Principal 65,000 7,631 65,000 65,000 65,000 3545-490300-620 Interest 18,285 72,631 12,208 12,208 9,120 3545-490300-630 Paying Agent Fees 350 350 400 400 400 83,635 $ 80,612 $ 77,608 $ 77,608 $ 74,520 $ Total Expenditures 83,635 $ 80,612 $ 77,608 $ 77,608 $ 74,520 $ Ending Budgetary Fund Balance 96,000 $ 135,819 $ SID #166 (J.P. Road) Fund - 3545 Fiscal Year 2024 Budget Page 122 of 123 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual FY 2023 Budget FY 2024 Revenues Miscellaneous Revenues 3550-363020 Bond Principal and Interest Assessments 68,083 64,414 63,272 61,802 63,113 3550-363040 Penalty & Interest Special Assessments 209 243 200 209 200 68,292 $ 64,657 $ 63,472 $ 62,011 $ 63,313 $ Interest 3550-371010 Investment Earnings 220 195 100 1,146 2,100 220 $ 195 $ 100 $ 1,146 $ 2,100 $ Total Revenues 68,512 $ 64,852 $ 63,572 $ 63,157 $ 65,413 $ Beginning Budgetary Fund Balance 47,262 $ 50,425 $ Total Resources 110,834 $ 115,838 $ Expenditures Debt Service 3550-490300-610-0 Principal 29,132 29,767 31,757 31,757 33,157 3550-490300-620-0 Interest 30,859 30,227 28,238 28,237 26,837 59,991 $ 59,994 $ 59,995 $ 59,994 $ 59,994 $ Total Expenditures 59,991 $ 59,994 $ 59,995 $ 59,994 $ 59,994 $ Ending Budgetary Fund Balance 50,839 $ 55,844 $ SID #167 (Downtown Parking Facility) Fund - 3550 Fiscal Year 2024 Budget Page 123 of 123