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FISCAL YEAR 2024 PRELIMINARY 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 City Manager Budget Transmittal Letter 1 Budget Summary 7 Mill Levy 8 Organizational Chart 9 Staffing 10 Debt 13 Revenues 15 Expenditures 18 General Fund General Fund Highlights 21 General Fund Revenues 23 Legislative Services…………. 25 Municipal Court 27 Administrative Services 29 Resort Tax Administrative Services 35 Legal Services 35 Parking Facility Maintenance 37 Community Planning 39 Community Agencies 41 Cemetery Services 41 Non‐Departmental 42 Library Library Fund 44 Library Depreciation Reserve Fund 46 Law Enforcement and Justice Law Enforcement Fund 48 Victim and Witness Assistance Program Fund 51 Fire and Rescue Fire and Ambulance Fund 53 Parks and Property Parks, Recreation and Community Services Fund 58 Parkland Acquisition and Development Fund 66 Whitefish Trail Construction Fund 68 ---PAGE BREAK--- Table of Contents Building Code and Inspection Fund 70 Community Development Resort Tax Fund 74 Impact Fee Fund 79 CDBG/HOME Homebuyers Assistance Fund 81 Housing Rehabilitation Fund 81 Affordable Housing (Cash‐in‐lieu) Fund 81 ARPA – COVID‐19 Fund 86 Public Works Sidewalk Districts Fund 88 Subdivision Street Trees Fund 90 Residential Lighting District Fund 92 Commercial Lighting District Fund 92 Gas Tax ‐ BaRSAA 95 Street Fund 97 Stormwater Fund 102 Water Fund 104 Wastewater Fund 108 Solid Waste Fund 112 S.I.D. Debt Service Funds Revolving S.I.D. Fund 114 S.I.D. #166 (JP Road Project) Fund 114 S.I.D. #167 (Downtown Parking Facility) Fund 114 ---PAGE BREAK--- BUDGET TRANSMITTAL LETTER May 15, 2023 Mayor Muhlfeld and City Council, The Fiscal Year 2024 (FY24) proposed budget was developed based on the goals and priorities of the City Council and 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. FY24 is a reappraisal year, so the City’s taxable value will be adjusted by 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 will receive its taxable valuation for FY24 on August 7, 2023, or shortly before. As with previous preliminary budgets, the taxable value is estimated based on building activity and market changes over the past year. For the FY24 preliminary budget, taxable value is estimated to grow by 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 FY24, it is important to recall the financial impacts from prior year budgets. With our community facing challenges from the COVID‐19 pandemic, the FY22 adopted budget continued a 10.0 mill decrease from FY21 and provided an additional reduction of 14.165 mills. The FY23 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. Page 1 of 117 Page 1 of 117 ---PAGE BREAK--- While intentions are to always keep property tax increases to a minimum, FY24 presents a challenge with the change in additional property tax relief from resort tax. For FY24, property tax relief will reduce the City’s levy by 46.086 mills, which totals $2,503,523. However, that amount is less than FY23 when the reduction was 58.475 mills or $2,887,724. This means without a change in the number of mills levied, property taxes will increase in FY24 to cover the $384,201 decrease in additional property tax relief from resort tax. With increasing costs, a reduction in anticipated revenues, and the decrease in additional property tax relief from resort tax, the proposed budget assumes a reduction in the City’s general levy of 7.0 mills to offset the change in property tax relief of 12.389 mills, which results in a total mill increase of 5.389 mills. An increase of 5.389 mills is equal to a 17.77% increase in total property tax revenue. 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 FY24 and the increase in property taxes, careful consideration was taken into account when determining changes to maintenance assessments based on the financial status of each fund. The FY24 proposed budget maintains the Residential Lighting Maintenance District, the Stormwater Maintenance District, the Street Maintenance District, and the Parks and Greenway Maintenance District assessment at the same rates from FY23. Additionally, the Commercial Lighting Maintenance District assessment is proposed to decrease 25% based on the adequate funding of operations and savings from moving to LED lights. The proposed changes described above for a residential property with no new improvements during Calendar Year 2022 and a market value of $526,440 (representing a 10% increase from the prior valuation), will see an estimated annual increase of $80.31 or 10.78% on the City’s portion of their property tax bill. This increase will offset the $98.59 or 11.68% decrease provided last year but keep the City’s portion of the property tax bill about $18 less than FY22. Resort Tax Resort tax collections for FY23 are estimated to increase about 7% over the prior year. Property tax relief for FY24, which is based on FY23 collections, is projected to decrease by $384,201, which equals a 13% decrease compared to the prior year. Total property tax relief is $2,503,523, which equals an estimated reduction in mills levied of 46.086 mills compared to the 58.475 mills in FY23. The 32% increase in resort tax collections in FY22, 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 FY23. The increase in property tax relief projected for FY24, however, is more in‐line with historical growth. 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. Page 2 of 117 Page 2 of 117 ---PAGE BREAK--- The proposed budgetary fund balance for property tax supported funds at the end of FY24 totals $5,091,682 and represents 36.30% of total budgeted expenditures. It is important to remember that in FY22 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 $951,842 for large capital equipment purchases in FY24 not only minimizes the 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 of fund balance as a percentage of total budgeted expenditures of 43.47% in FY23 to 36.30% in FY24. For the final budget, the fund balance will be adjusted to reflect the actual beginning balance, which can change due to higher revenue collections than expected in the prior year and recognized savings in expenditures through prudent spending. 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 FY24 is projected to decrease $4.9 million compared to the prior year as construction wraps up on the Wastewater Treatment Plant Upgrade Project. In property tax supported funds, capital spending is set to increase by $229,300 from the prior year due to the increased cost of the fire engine per the bid award of about $245,000, 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 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 proposed for FY24. The FY24 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. While a ceiling of 3.5% for two unions exists, the FY24 budget recognizes the need to adjust COLA to reflect the market more closely. A memorandum of understanding will be executed with both unions to account for this adjustment to our wage formula should the City Council approve the proposed wage increase. Public Works positions covered under the American Federation of State, County and Municipal Employees already have a cap of 5.0% for FY24 and will be paid such in accordance with the collective bargaining agreement. Page 3 of 117 Page 3 of 117 ---PAGE BREAK--- Health insurance premiums costs are increasing by approximately 9.0% in FY24 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 positions or increased hours for part‐time positions factors are taken into consideration such as cost, value, productivity, and possible outsourcing options. The FY24 budget proposes to add two additional full‐time equivalent positions, 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 is budgeted for in FY24. 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 $94,850 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 FY24 proposed budget accounts for a new street maintenance operator position in the Public Works Department. This position has been requested in the past but denied due to funding and continued analysis of the need for an additional position. The benefit of adding this position includes additional help with snow plowing, painting, and other street maintenance. The total cost is approximately $75,700 for FY24. Currently, the budget includes the additional Code Enforcement Officer to improve enforcement of illegal STRs that was included as a new position in FY23. The total cost is about $97,600 per year. However, given the likelihood of business licensing revenue in the General Fund being eliminated due to a new law adopted by the State Legislature during the 2023 Montana Legislative Session, this position is likely to go unfilled and cut from the budget in the future unless additional property taxes are levied. FY24 BUDGET GENERAL OVERVIEW As previously described, the number of property tax mills levied is proposed to increase by 5.389 mills. 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 FY16 when the State changed the method of determining taxable value and moved reappraisals to a two‐year cycle. Page 4 of 117 Page 4 of 117 ---PAGE BREAK--- Historically, Whitefish has had very low property tax mill levy rates. The lower rates are due to our 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 $34,435,992 which is $1,109,540 or 3.1% lower than the FY23 budget of $35,545,532. The decrease in FY24 is mostly attributed to the reduction of anticipated grant proceeds of $1,454,142 for the Spokane Avenue Cast Iron Watermain Replacement Project that will be completed in FY23, a decrease in budgeted loan proceeds for the Wastewater Treatment Plant Upgrade Project of about $539,000, an increase in resort tax revenues of $472,246, and an increase in property tax revenue in the General Fund of $531,144. The FY24 budget totals $39,478,210 in expenditures and $9,830,211 in interfund transfers for a total appropriated budget of $49,310,909. Compared to the prior fiscal year, FY24 expenditures are set to decrease $3,708,586, or about 8.6%, while interfund transfers are decreasing $426,799, or about 4.2%. 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 that is offset by increases in operational transfers to assist in covering costs for personnel and other projects for the Law Enforcement Fund and the Parks and Recreation Fund. Total appropriations for property tax supported funds have increased $225,850, which is due to increased personnel costs described above, reduction in operational materials and supplies, an increase in capital outlay, a reduction in debt service costs, and a reduction in transfers to other funds, specifically the Library Depreciation Reserve Fund. 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 81.664 Number of Mills Levied After Resort Tax Rebate Page 5 of 117 Page 5 of 117 ---PAGE BREAK--- The FY24 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 36.30% at the end of FY24. This is largely due to the CARES Act reimbursements for police and firefighter wages collected in FY22 and continued prudent spending by departments. 2. In FY24 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 FY24, 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. FY24 BUDGET CONCLUSION The proposed FY24 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 proposed 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 proposed FY24 Preliminary Budget. Respectfully, Dana Smith City Manager Page 6 of 117 Page 6 of 117 ---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 2,871,797 $ 4,800,944 $ 2,636,053 $ 10,308,794 $ 1,489,554 $ 505,534 $ 115,300 $ 38,563 $ - $ 2,148,951 $ 5,485,035 $ 7,633,986 $ 2,674,807 $ 10,308,794 $ (196,990) $ Library 199,981 378,199 34,371 612,550 274,244 136,083 - - 10,000 420,327 - 420,327 192,224 612,550 (7,757) Law Enforcement 826,534 265,061 3,079,827 4,171,422 2,809,104 498,746 94,000 - - 3,401,850 - 3,401,850 769,572 4,171,422 (56,962) Fire & Ambulance 1,521,780 3,811,765 1,080,571 6,414,115 3,105,287 1,502,496 890,000 53,657 - 5,551,440 - 5,551,440 862,675 6,414,115 (659,105) Parks/Rec 623,432 1,135,113 1,339,284 3,097,829 1,498,768 743,657 263,000 - - 2,505,425 - 2,505,425 592,404 3,097,829 (31,028) Total 6,043,524 $ 10,391,081 $ 8,170,104 $ 24,604,710 $ 9,176,957 $ 3,386,516 $ 1,362,300 $ 92,220 $ 10,000 $ 14,027,993 $ 5,485,035 $ 19,513,028 $ 5,091,682 $ 24,604,710 $ (951,842) $ Change in Fund Balance (951,842) $ Total Operating Budget = 12,563,473 Fund Balance as a % of Budget 36.30% Other Tax, Fee & Assessment Supported Funds: Resort Tax 2,633,357 $ 6,799,393 $ - $ 9,432,750 $ - $ - $ 2,300,000 $ - $ - $ 2,300,000 $ 3,757,657 $ 6,057,657 $ 3,375,093 $ 9,432,750 $ 741,736 $ Bldg Codes 1,243,737 810,500 - 2,054,237 819,535 180,330 85,000 - - 1,084,865 - 1,084,865 969,372 2,054,237 (274,365) Street Fund 2,676,569 2,011,514 - 4,688,082 721,359 1,317,882 811,130 - - 2,850,371 - 2,850,371 1,837,712 4,688,082 (838,857) Gas Tax - BaRSAA 698,189 226,849 - 925,037 - - 900,000 - - 900,000 - 900,000 25,037 925,037 (673,151) Street Lighting #1 112,250 105,350 - 217,600 33,378 75,635 - - - 109,013 - 109,013 108,587 217,600 (3,663) Street Lighting #4 284,502 88,876 - 373,378 33,378 27,285 - - - 60,663 - 60,663 312,715 373,378 28,213 Impact Fees 952,755 158,800 - 1,111,555 - - - - - - - - 1,111,555 1,111,555 158,800 Subdivision Street Trees 24,980 100 - 25,080 - 25,080 - - - 25,080 - 25,080 - 25,080 (24,980) Sidewalk 320,603 2,500 - 323,103 - 323,103 - - - 323,103 - 323,103 - 323,103 (320,603) Stormwater 951,097 474,502 - 1,425,600 176,813 45,654 350,000 - - 572,467 - 572,467 853,132 1,425,600 (97,965) Total 9,898,038 $ 10,678,383 $ - $ 20,576,422 $ 1,784,463 $ 1,994,970 $ 4,446,130 $ - $ - $ 8,225,563 $ 3,757,657 $ 11,983,220 $ 8,593,202 $ 20,576,422 $ (1,304,836) $ Total Operating Budget = 3,779,433 Enterprise Funds: Water 9,453,000 $ 4,734,500 $ 1,660,107 $ 15,847,607 $ 1,357,768 $ 1,225,959 $ 1,880,230 $ 1,907,606 $ - $ 6,371,563 $ 454,990 6,826,552 $ 9,021,054 $ 15,847,607 $ (431,945) $ Wastewater 6,069,397 6,004,870 - 12,074,267 1,402,421 1,310,172 1,882,230 1,461,590 - 6,056,413 - 6,056,413 6,017,853 12,074,267 (51,544) Solid Waste 115,652 1,605,835 - 1,721,487 144,802 1,469,966 - - - 1,614,768 - 1,614,768 106,719 1,721,487 (8,933) Total 15,638,049 $ 12,345,204 $ 1,660,107 $ 29,643,360 $ 2,904,991 $ 4,006,097 $ 3,762,460 $ 3,369,196 $ - $ 14,042,744 $ 454,990 $ 14,497,734 $ 15,145,627 $ 29,643,360 $ (492,422) $ Total Operating Budget = 6,911,088 Other Special Revenue, Capital, and Debt Funds: Housing Authority 2,245 $ 407,500 $ - $ 409,745 $ - $ 407,500 $ - $ - $ - $ 407,500 $ - $ 407,500 $ 2,245 $ 409,745 $ - $ Affordable Housing 203,107 217,290 - 420,397 - 420,397 - - - 420,397 - 420,397 - 420,397 (203,107) Library Depreciation Reserve 415,000 2,000 - 417,000 - - - - - - - - 417,000 417,000 2,000 WF Trail Construct - 209,500 - 209,500 - - 209,500 - - 209,500 - 209,500 - 209,500 - Park Acq & Dev 82,147 1,300 - 83,447 - - - - - - - - 83,447 83,447 1,300 Victim/Wit 1,473 10,000 - 11,473 - 10,000 - - - 10,000 - 10,000 1,473 11,473 - ARPA COVID-19 2,130,030 2,500 - 2,132,530 - 2,000,000 - - - 2,000,000 132,530 2,132,530 - 2,132,530 (2,130,030) Misc. S.I.D. 383,071 171,234 - 554,305 - - - 134,514 134,514 - 134,514 419,791 554,305 36,719 Total 3,217,073 1,021,323 - 4,238,397 - 2,837,897 209,500 134,514 - 3,181,911 132,530 3,314,441 923,956 4,238,397 (2,293,117) All Funds Total 34,796,684 $ 34,435,992 $ 9,830,211 $ 79,062,888 $ 13,866,411 $ 12,225,479 $ 9,780,390 $ 3,595,930 $ 10,000 $ 39,478,210 $ 9,830,211 $ 49,308,422 $ 29,754,467 $ 79,062,888 $ (5,042,218) $ Resources Requirements Materials & Services Personnel Services Revenue & Other Financing Budget Summary by Main Revenue Source City of Whitefish Page 7 of 117 Page 7 of 117 ---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 54,322,400 $ 1,600,000 $ 54,322.400 $ 10.00% 86.000 17.75 103.750 ‐46.086 57.664 24.00 81.664 2,578,358 $ 336,799 $ ‐ $ 1,303,738 $ 217,290 $ 4,436,184 $ change from last year ‐7.00 0.00 ‐7.00 12.39 5.39 0.00 5.39 531,145 $ ‐ $ ‐ $ 118,522 $ 19,754 $ 669,420 $ 25.94% 0.00% N/A 10.00% 10.00% 17.77% 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 81.664 Number of Mills Levied After Resort Tax Rebate Page 8 of 117 Page 8 of 117 ---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. Page 9 of 117 Page 9 of 117 ---PAGE BREAK--- Staffing Staffing FY 2024 The FY 2024 budget funds 120.2 full time equivalent employees (FTEs); not including seasonal hires during the winter and summer months for Parks and Recreation. The FTE count also does not include a 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 $815,703, or 6.3%, from FY 2023 for a total cost of $13.87 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 adjustment 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 $94,850 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. Page 10 of 117 Page 10 of 117 ---PAGE BREAK--- Staffing 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 3.5 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 6.2 119.2 114 6.2 120.2 FY2023 FY2024 City of Whitefish FTE Staffing History FY2022 FY2020 Department FY2021 Page 11 of 117 Page 11 of 117 ---PAGE BREAK--- Staffing 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 Page 12 of 117 Page 12 of 117 ---PAGE BREAK--- 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 Page 13 of 117 Page 13 of 117 ---PAGE BREAK--- Debt The following is a summary of the budgeted outstanding debt obligations for the City as of June 30, 2022: Description Balance as of June 30, 2022^ Water Revenue Bonds* $ 10,988,152 Water Revenue Bond – Haskill Basin C.E.* $ 3,912,000 SID 166 Bond* $ 255,000 SID 167 Bond* $ 656,113 Wastewater Revenue Bonds*^ $ 20,981,522 2018 Ambulance Intercap Loan $ 41,116 Fire Engine Intercap Loan $ 124,459 TOTAL $ 36,958,362 *Bonds backed by specific revenue sources other than property tax. ^ Outstanding bonds may change depending on final draws needed for construction Page 14 of 117 Page 14 of 117 ---PAGE BREAK--- 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 Page 15 of 117 ---PAGE BREAK--- Revenues For FY 2024 (2023 tax levies for collection in FY 2024), the proposed budget includes an overall increase of 5.389 mills levied for the City. The FY 2024 proposed budget includes $4,436,184 in property taxes, which represents a 17.77% increase from the prior year. The increase in property taxes is primarily the result of a decrease in property tax relief generated from the resort tax and the need cover increasing personnel costs and reductions in certain revenues such as court fines. 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. Taxes & Assessments 35% Charges for Services 4% Other Financing Sources 36% Intergovernmental 14% Miscellaneous Revenue 2% Licenses and Permits 4% Fines and Forfeitures 3% Investment Earnings 2% Revenue by Source ‐ Property Tax Supported Funds Page 16 of 117 ---PAGE BREAK--- Revenues Other financing sources, which is as significant as 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 accounts for any needed rate increases during the year. The only rate expected to increase is 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 35% Charges for Services 4% Other Financing Sources 35% Intergovernmental 14% Miscellaneous Revenue 2% Licenses and Permits 4% Fines and Forfeitures 3% Investment Earnings 2% Revenue by Source ‐ General Fund Page 17 of 117 ---PAGE BREAK--- Expenditures 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 8.6% from FY 2023, which totals a decrease of $3,708,586. $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 General Library Law Enforcement Fire & Ambulance Parks/Rec Total FY 2024 Property Tax Supported Budget Requirements Personnel Services 65% Materials & Services 24% Capital Outlay 10% Debt Service 1% Contingency 0% Total FY 2024 Property Tax Supported Budget Requirements by Expenditure Category Page 18 of 117 ---PAGE BREAK--- Expenditures 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 35.1% of budgeted expenditures (not including transfers between funds), materials and services equal 31.0% of the proposed FY 2024 budget, and capital outlay is budgeted at $9.8 million, representing 24.8% 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 Page 19 of 117 ---PAGE BREAK--- Expenditures Expenditures FY 2024 The graph below shows the budget allocation for funds by primary funding use. Property Tax Supported Funds $19,513,028 40% Enterprise Funds $14,497,691 29% Other Tax, Fee & Assessments Supported Funds $11,983,220 24% Other Funding Source Funds $3,314,441 7% Total Budgeted Requirements by Budget Fund Categories Page 20 of 117 ---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 Increase in property tax revenue due to decreased property tax relief from resort tax $531,144 Increase in annual Entitlement Distribution from the State of Montana $39,825 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 $27,950 Decrease in municipal court fines based on year‐to‐date 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 $100,000 Increase in transfers from other funds to account for the one‐time use of $132,530 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 $132,530 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 $322,118 Decrease in excess resort tax collected for the Haskill Basin Bonds that is distributed as property tax relief from the Water Fund $62,083 Expenditure Changes Increases in personnel cost due to higher wage and benefit costs $77,805 Increase in professional services for Administrative Division – Human Resources Administration for a wage study $40,000 Page 21 of 117 Page 21 of 117 ---PAGE BREAK--- General Fund Decrease in professional services in Community Planning due to the completion of the housing needs assessment and strategic plan update $100,000 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 $45,000 Increase in cost for property insurance for the WAVE due to increase in premiums $3,723 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 Increase in transfers to Fire & Ambulance Fund to cover increasing personnel costs and inflationary impacts to other expenditures $29,000 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 Page 22 of 117 Page 22 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Taxes 1000-311010 Real Property Taxes 3,059,515 2,975,421 2,027,214 1,299,858 2,558,358 1000-311020 Personal Property Taxes 12,219 20,730 20,000 14,923 20,000 1000-312000 P & I on Delinquent Taxes 10,730 14,442 9,000 10,671 9,000 1000-314125 PILT Payment from Housing Authority 12,481 - 13,500 - 13,500 3,094,944 $ 3,010,593 $ 2,069,714 $ 1,325,452 $ 2,600,858 $ Licenses and Permits 1000-322010 Alcohol Beverage Licenses and Permits 17,125 19,541 16,500 1,680 16,500 1000-322014 Catering License 105 245 300 35 300 1000-322020 General Business License 157,266 268,396 260,000 154,320 260,000 1000-322022 Security Alarm Fees 400 250 250 [PHONE REDACTED]-323021 Special Events Permit 1,730 8,675 3,500 2,595 3,500 176,626 $ 297,107 $ 280,550 $ 158,830 $ 280,550 $ Intergovernmental 1000-331110 Federal Disaster Aid - CARES ACT 151,790 - - - - 1000-335110 Live Card Game Table Permit - 1,100 1,000 1,100 1,100 1000-335120 Gambling Machine Permits 18,475 16,400 18,000 18,675 18,675 1000-335230 State Entitlement Share 925,004 942,821 977,386 489,834 1,017,211 1,095,269 $ 960,321 $ 996,386 $ 509,609 $ 1,036,986 $ Charges for Services 1000-341010 Copies, Maps & Misc. Collections 948 1,559 1,000 461 1,000 1000-341013 Newsletter Advertising 250 400 400 175 - 1000-341015 Bad Check Service Charge - 25 100 25 100 1000-341061 Temporary Use/Vendor Fees 938 1,125 1,000 188 1,000 1000-341062 Variance Fee 4,410 5,730 6,000 1,470 6,000 1000-341063 Conditional Use Fee 27,315 41,501 30,000 6,315 20,000 1000-341064 Sign Fee 9,056 4,674 8,000 5,478 8,000 1000-341065 Architectural Review Fee 19,400 23,568 20,000 9,405 20,000 1000-341066 Lakeshore Fee 22,795 12,795 8,000 1,535 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 53,546 75,000 1000-341071 Zoning Plan Review Fees 215,002 197,485 190,000 100,931 150,000 1000-341077 5% Admin Fee for Impact Fees 12,843 10,600 10,400 4,268 7,450 1000-343321 Sale of Cemetery Cremain Niches 10,675 5,195 3,000 2,660 3,000 1000-343340 Cemetery Burial Fees 2,400 3,975 2,500 1,850 2,500 1000-343360 Weed / Property Cleanup Assessment 6,156 5,859 5,000 846 5,000 367,377 $ 422,888 $ 336,400 $ 189,928 $ 308,050 $ Fines and Forfeitures 1000-351030 Municipal Court Fines 296,548 245,165 275,000 67,294 200,000 1000-351031 Parking Fines 48,030 54,190 48,000 19,605 48,000 1000-351040 Dog Fines 2,160 1,020 1,100 300 1,100 346,738 $ 300,375 $ 324,100 $ 87,199 $ 249,100 $ Miscellaneous Revenue 1000-361000 Parking Leases 44,626 54,549 51,084 29,272 55,000 1000-361010 Golf Course Lease 27,370 - 30,370 27,370 35,000 1000-361025 Parking Structure Retail Space Rental 41,010 47,274 71,400 34,908 71,400 1000-362000 Other Miscellaneous Revenue 51,364 17,010 10,000 9,904 14,000 1000-362001 over/short (65) 136 - 40 - 1000-363040 Penalty & Interest Special Assessments 71 72 - - - 164,377 $ 119,041 $ 162,854 $ 101,494 $ 175,400 $ Investment Earnings 1000-371010 Investment Earnings 46,703 52,413 50,000 92,825 150,000 46,703 $ 52,413 $ 50,000 $ 92,825 $ 150,000 $ General Fund - 1000 Page 23 of 117 Page 23 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Other Financing Sources 1000-381070 Proceeds from Notes 192,811 - - - - 1000-383000 Transfer from ARPA Fund - - - - 132,530 1000-383002 Transfer from Resort Tax Fund 1,124,310 1,534,066 2,419,669 2,419,669 2,097,551 1000-383010 Transfer from Water Fund 60,168 132,953 468,055 468,055 405,972 1,377,289 $ 1,667,019 $ 2,887,724 $ 2,887,724 $ 2,636,053 $ Total Fund Revenues 6,669,324 $ 6,829,757 $ 7,107,728 $ 5,353,060 $ 7,436,997 $ Beginning Fund Balance 2,848,659 $ 2,871,797 $ Total Resources 9,956,387 $ 10,308,794 $ Page 24 of 117 Page 24 of 117 ---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. 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) and 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 election $12,250 Page 25 of 117 Page 25 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Legislative Services Expenditures Materials and Services 1000-410100-220-0 Operating Supplies 3,182 5,082 7,000 1,529 7,000 1000-410100-330-0 Publicity, Subscriptions & Dues 2,869 900 - - - 1000-410100-340-0 Utility Services 1,043 516 1,450 166 1,200 1000-410360-350-0 Professional Services - - 20,000 1,500 9,840 1000-410100-360-0 Repair & Maintenance Services - 100 10,000 - 10,000 1000-410100-370-0 Travel & Training - 2,254 7,500 - 6,000 1000-410100-390-0 Other Purchased Services 2,916 4,470 6,960 2,280 19,210 1000-410100-510-0 Insurance 53 52 53 53 53 10,062 $ 13,374 $ 52,963 $ 5,528 $ 53,303 $ Total Legislative Svcs Expenditures 10,062 $ 13,374 $ 52,963 $ 5,528 $ 53,303 $ Page 26 of 117 Page 26 of 117 ---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 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. Page 27 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Municipal Court Expenditures Personnel 1000-410360-110-0 Salaries and Wages 185,187 176,345 201,282 97,788 210,105 1000-410360-112-0 Permanent Part Time 20,926 22,125 25,541 11,058 26,807 1000-410360-120-0 Overtime 10 68 1,633 1 1,716 1000-410360-140-0 Employer Contributions 67,169 49,463 51,056 23,186 53,198 273,293 $ 248,001 $ 279,512 $ 132,033 $ 291,826 $ Materials and Services 1000-410360-210-0 Office Supplies & Materials 2,675 1,548 2,889 767 2,889 1000-410360-220-0 Operating Supplies 1,252 5,918 5,297 2,250 6,797 1000-410360-230-0 Repair & Maintenance Supplies 716 504 1,100 855 1,500 1000-410360-310-0 Communication & Transportation 2,745 2,593 2,675 1,193 2,675 1000-410360-320-0 Printing, Duplicating, & Binding 196 - 200 - - 1000-410360-330-0 Publicity, Subscriptions & Dues 1,440 4,528 4,800 2,742 5,480 1000-410360-340-0 Utility Services 4,067 4,831 5,885 2,943 6,000 1000-410360-350-0 Professional Services 1,155 17 - 4 - 1000-410360-360-0 Repair & Maintenance Services 6,276 5,094 4,708 1,739 10,708 1000-410360-370-0 Travel & Training - 2,868 4,280 1,766 4,280 1000-410360-390-0 Other Purchased Services 2,107 2,172 8,000 5,174 8,000 1000-410360-510-0 Insurance 5,166 6,894 8,191 7,091 6,412 1000-410360-540-0 Special Assessments 101 101 105 101 105 27,896 $ 37,067 $ 48,130 $ 26,626 $ 54,846 $ 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 $ 158,659 $ 346,672 $ Page 28 of 117 Page 28 of 117 ---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. Page 29 of 117 Page 29 of 117 ---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, 10.77% of the total City payroll is budgeted in the General Fund. Therefore 10.77% of any administrative services materials and services expenditures remain in the General Fund, and 89.23% 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 or 10.77% will stay in the General Fund—as depicted in the Allocation FY 2024 column below. General Fund Allocation Rate 0.1077 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual YTD FY 2023 12-31-22 Budget FY 2024 Allocation FY 2024 410400 -Administrative Services Materials and Services 210 Office Supplies/Materials - - - - 500 54 220 Operating Supplies/Materials - - - - 12,370 1,332 230 Repair/Maintenance Supplies - - - - 500 54 330 Publicity/Subscriptions/Dues - - - - 16,560 1,784 340 Utility Services - - - - 3,300 355 350 Professional Services - - - - 15,000 1,616 360 Repair & Maintenance - - - - 1,000 108 370 Travel & Training - - - - 8,500 915 390 Other Purchased Services - - - - 2,750 296 510 Insurance - - - - 3,204 345 530 Rent / Lease - - - - 650 70 540 Special Assessments - - - - 900 97 Total - $ - $ - $ - $ 65,234 $ 7,026 $ Page 30 of 117 Page 30 of 117 ---PAGE BREAK--- Admin & Legal Cost Allocation General Fund Allocation Rate 0.1077 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual YTD FY 2023 12-31-22 Budget FY 2023 Allocation FY 2023 410500 -Financial Services Materials and Services 210 Office Supplies/Materials 326 8,000 867 303 4,800 517 220 Operating Supplies/Materials 3,271 31,610 3,427 1,887 23,430 2,523 230 Repair/Maintenance Supplies 205 2,500 271 143 1,500 162 310 Postage & Freight 637 12,000 1,301 253 4,000 431 320 Printing 544 12,400 1,344 - - - 330 Publicity/Subscriptions/Dues 3,338 28,824 3,124 2,459 41,143 4,431 340 Utility Services 1,351 16,500 1,789 688 9,900 1,066 350 Professional Services 11,051 122,807 13,312 8,344 78,560 8,461 360 Repair & Maintenance 3,492 78,730 8,534 135 5,000 539 370 Travel & Training 1,464 30,000 3,252 935 13,000 1,400 390 Other Purchased Services 2,669 12,000 1,301 1,236 7,200 775 397 Contracted Workers 830 14,000 1,518 400 - - 510 Insurance 1,898 16,484 1,787 1,848 16,500 1,777 530 Rent / Lease 251 2,952 320 141 1,656 178 540 Special Assessments 493 4,500 488 466 4,500 485 Total 31,820 $ 393,307 $ 42,635 $ 19,238 $ 211,189 $ 22,745 $ General Fund Allocation Rate 0.1077 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual YTD FY 2023 12-31-22 Budget FY 2023 Allocation FY 2023 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 1,526 340 Utility Services - - - - 3,300 355 350 Professional Services - - - - 41,155 4,432 360 Repair & Maintenance - - - - 1,000 108 370 Travel & Training - - - - 8,500 915 397 Contracted Workers - - - - 500 54 510 Insurance - - - - 3,297 355 530 Rent / Lease - - - - 650 70 540 Special Assessments - - - - 900 97 Total - $ - $ - $ - $ 76,475 $ 8,236 $ Page 31 of 117 Page 31 of 117 ---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 0.1077 Expenditures Actual FY 2022 Budget FY 2023 Allocation FY 2023 Actual YTD FY 2023 12-31-22 Budget FY 2024 Allocation FY24 411100 -Legal Services Materials and Services 210 Office Supplies/Materials 263 1,500 166 119 2,000 215 220 Operating Supplies/Materials 605 6,600 730 346 6,600 711 230 Repair & Maintenance Supplies 48 800 88 125 1,800 194 310 Communication & Transportation 6 300 33 1 100 11 330 Publicity/Subscriptions/Dues 744 6,500 719 423 7,500 808 340 Utility Services 305 5,500 608 217 6,500 700 350 Professional Services 5 1,500 166 - 1,000 108 360 Repair & Maintenance 251 1,200 133 77 1,200 129 370 Travel & Training 354 4,280 473 173 4,280 461 390 Other Purchased Services - 500 55 354 250 27 510 Insurance 191 3,000 332 324 3,205 345 530 Rent / Lease 107 972 108 - 975 105 540 Special Assessments 9 77 9 8 78 8 Total 2,888 $ 32,729 $ 3,620 $ 2,167 $ 35,488 $ 3,822 $ Page 32 of 117 Page 32 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Administrative Services - City Manager and City Clerk Personnel 1000-410400-110-0 Salaries and Wages - - - - 83,105 1000-410400-112-0 Permanent Part Time - - - - 1,781 1000-410400-120-0 Overtime - - - - 55 1000-410400-140-0 Employer Contributions - - - - 24,550 - $ - $ - $ - $ 109,491 $ Materials and Services 1000-410400-210-0 Office Supplies & Materials - - - - 54 1000-410400-220-0 Operating Supplies - - - - 1,332 1000-410400-230-0 Repair & Maintenance Supplies - - - - 54 1000-410400-330-0 Publicity, Subscriptions & Dues - - - - 1,784 1000-410400-340-0 Utility Services - - - - 355 1000-410400-350-0 Professional Services - - - - 1,616 1000-410400-360-0 Repair & Maintenance Services - - - - 108 1000-410400-370-0 Travel & Training - - - - 915 1000-410400-390-0 Other Purchased Services - - - - 296 1000-410400-510-0 Insurance - - - - 345 1000-410400-530-0 Rent / Lease - - - - 70 1000-410400-540-0 Special Assessments - - - - 97 - $ - $ - $ - $ 7,026 $ Total Administrative Services - $ - $ - $ - $ 116,517 $ Financial Services Personnel 1000-410500-110-0 Salaries and Wages 134,455 159,629 181,434 85,711 82,248 1000-410500-112-0 Permanent Part Time 6,765 7,023 4,755 3,600 1,069 1000-410500-120-0 Overtime 162 129 241 17 134 1000-410500-140-0 Employer Contributions 56,229 50,477 58,281 24,044 30,273 1000-410500-147-0 Medical Deduction Reimbursement 1,025 844 - 259 - 198,636 $ 218,102 $ 244,711 $ 113,632 $ 113,724 $ 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 1,887 2,523 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 2,459 4,431 1000-410500-340-0 Utility Services 1,835 1,351 1,789 688 1,066 1000-410500-350-0 Professional Services 12,201 11,051 13,312 8,344 8,461 1000-410500-360-0 Repair & Maintenance Services 3,624 3,492 8,534 [PHONE REDACTED]-410500-370-0 Travel & Training 677 1,464 3,252 935 1,400 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 1,777 1000-410500-530-0 Rent / Lease 335 251 320 [PHONE REDACTED]-410500-540-0 Special Assessments 518 493 488 466 485 33,274 $ 31,820 $ 42,634 $ 19,238 $ 22,745 $ 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 - - 49,000 192,811 $ 7,435 $ - $ - $ 49,000 $ Total Financial Services 463,283 $ 295,920 $ 325,908 $ 171,432 $ 224,032 $ Page 33 of 117 Page 33 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Human Resource Administration Personnel 1000-410810-110-0 Salaries and Wages - - - - 27,020 1000-410810-112-0 Permanent Part Time - - - - 356 1000-410810-120-0 Overtime - - - - 50 1000-410810-140-0 Employer Contributions - - - - 8,833 - $ - $ - $ - $ 36,259 $ 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 - - - - 1,526 1000-410810-340-0 Utility Services - - - - 355 1000-410810-350-0 Professional Services - - - - 4,432 1000-410810-360-0 Repair & Maintenance Services - - - - 108 1000-410810-370-0 Travel & Training - - - - 915 1000-410810-397-0 Contracted Workers - - - - 54 1000-410810-510-0 Insurance - - - - 355 1000-410810-530-0 Rent / Lease - - - - 70 1000-410810-540-0 Special Assessments - - - - 97 - $ - $ - $ - $ 8,236 $ Capital 1000-410810-920-0 Building Improvements - - - - 6,300 - $ - $ - $ - $ 6,300 $ Total Human Resource Administration - $ - $ - $ - $ 50,795 $ Total Admin, Finance, & H.R. Services 463,283 $ 295,920 $ 325,908 $ 171,432 $ 391,344 $ Page 34 of 117 Page 34 of 117 ---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. Page 35 of 117 Page 35 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 - - - 6 - 3,208 $ 3,101 $ 7,200 $ 120 $ 7,200 $ Total Resort Tax Administrative Svcs 3,208 $ 3,101 $ 7,200 $ 120 $ 7,200 $ Legal Services Expenditures Personnel 1000-411100-110-0 Salaries and Wages 57,422 96,703 64,319 55,978 68,196 1000-411100-112-0 Permanent Part Time 2,376 2,377 2,641 1,224 1,781 1000-411100-120-0 Overtime 44 17 44 6 43 1000-411100-140-0 Employer Contributions 18,026 27,466 20,611 15,066 22,160 1000-411100-147-0 Medical Deduction Reimbursement 221 211 - 248 - 78,090 $ 126,774 $ 87,615 $ 72,523 $ 92,180 $ 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 1 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 - 108 1000-411100-360-0 Repair & Maintenance Services 127 251 133 77 129 1000-411100-370-0 Travel & Training 26 354 473 [PHONE REDACTED]-411100-390-0 Other Purchased Services 24 - 55 354 27 1000-411100-510-0 Insurance 158 191 332 [PHONE REDACTED]-411100-530-0 Rent / Lease 43 107 108 - 105 1000-411100-540-0 Special Assessments 77 9 9 8 8 3,505 $ 2,888 $ 3,620 $ 2,166 $ 3,822 $ Total Legal Services 81,594 $ 129,662 $ 91,235 $ 74,689 $ 96,002 $ Page 36 of 117 Page 36 of 117 ---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. Page 37 of 117 Page 37 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Parking Facility Maintenance Expenditures Personnel 1000-411230-110-0 Salaries and Wages 17,867 18,886 23,263 8,933 24,651 1000-411230-120-0 Overtime 20 49 82 10 87 1000-411230-140-0 Employer Contributions 10,298 7,455 7,847 2,560 10,348 28,186 $ 26,390 $ 31,192 $ 11,504 $ 35,086 $ Materials and Services 1000-411230-220-0 Operating Supplies 1,677 4,551 5,000 2,591 5,000 1000-411230-230-0 Repair & Maintenance Supplies 1,831 3,028 5,000 2,695 5,000 1000-411230-330-0 Publicity, Subscriptions & Dues 35 630 630 97 630 1000-411230-340-0 Utility Services 7,890 8,502 9,500 5,084 9,500 1000-411230-360-0 Repair & Maintenance Services 5,337 21,282 13,000 7,072 13,000 1000-411230-390-0 Other Purchased Services 12,284 7,646 15,000 856 15,000 1000-411230-510-0 Insurance 10,410 11,018 13,450 13,449 15,904 1000-411230-530-0 Rent / Lease 324 324 324 325 325 39,786 $ 56,981 $ 61,904 $ 32,168 $ 64,359 $ Total Parking Facility Maintenance 67,972 $ 83,371 $ 93,096 $ 43,672 $ 99,445 $ Page 38 of 117 Page 38 of 117 ---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 $42,080 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 $100,000 Repair and maintenance services for Community Planning remains the same to procure a new short‐term rental enforcement software not purchased in FY 2023 but supported in revenues from business license fees $45,000 Decrease in travel and training from prior year but total remains higher than historic levels to provide training for additional staff $4,000 Page 39 of 117 Page 39 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Community Planning Expenditures Personnel 1000-420540-110-0 Salaries and Wages 401,144 380,553 525,789 214,520 568,294 1000-420540-112-0 Permanent Part Time 13,030 13,302 13,735 6,789 9,263 1000-420540-120-0 Overtime 79 135 466 [PHONE REDACTED]-420540-140-0 Employer Contributions 154,845 141,575 222,380 73,248 226,420 1000-420540-147-0 Medical Deduction Reimbursement 516 - - 10 - 569,615 $ 535,565 $ 762,370 $ 294,696 $ 804,450 $ Materials and Services 1000-420540-210-0 Office Supplies & Materials 958 842 2,000 666 2,000 1000-420540-220-0 Operating Supplies 11,676 18,911 12,000 6,940 12,000 1000-420540-230-0 Repair & Maintenance Supplies 174 843 1,200 1,525 1,200 1000-420540-310-0 Communication & Transportation 1,068 1,202 1,900 814 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 7,335 13,700 1000-420540-340-0 Utility Services 6,817 4,232 7,500 2,831 7,500 1000-420540-350-0 Professional Services 5,399 29,323 180,000 63,619 80,000 1000-420540-360-0 Repair & Maintenance Services 1,040 3,410 45,550 1,254 45,000 1000-420540-370-0 Travel & Training 425 7,114 19,000 8,582 15,000 1000-420540-390-0 Other Purchased Services 6,648 8,626 7,400 5,073 6,500 1000-420540-510-0 Insurance 13,059 14,641 18,740 11,954 15,331 1000-420540-530-0 Rent / Lease 1,620 1,620 1,625 - 1,985 1000-420540-540-0 Special Assessments 106 106 110 106 110 54,681 $ 104,109 $ 305,025 $ 110,700 $ 207,726 $ Capital 1000-420540-940-0 Machinery & Equipment 2,866 - - - - 2,866 $ - $ - $ - $ - $ Total Community Planning 627,162 $ 639,674 $ 1,067,395 $ 405,396 $ 1,012,176 $ Page 40 of 117 Page 40 of 117 ---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 has been budgeted to purchase and install a new columbarium as the current one is expected to be at capacity soon. Page 41 of 117 Page 41 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 1000-430400-790-0 Grants & Contributions - Eagle Transit 9,300 9,300 9,300 - 9,300 1000-430400-790-0 Grants & Contributions - Community Ctr 1,500 - 1,500 - 1,500 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 23,602 49,422 $ 35,941 $ 63,258 $ 23,958 $ 67,746 $ Total Community Agencies 49,422 $ 35,941 $ 63,258 $ 23,958 $ 67,746 $ Cemetery Services Expenditures Personnel 1000-430900-110-0 Salaries and Wages 3,635 3,727 4,826 2,128 4,820 1000-430900-112-0 Permanent Part Time 90 - - - - 1000-430900-120-0 Overtime 5 9 13 - 13 1000-430900-140-0 Employer Contributions 1,139 1,282 1,510 645 1,705 4,870 $ 5,018 $ 6,349 $ 2,773 $ 6,538 $ Materials and Services 1000-430900-220-0 Operating Supplies 304 1,251 1,000 1,633 3,000 1000-430900-230-0 Repair & Maintenance Supplies - - 200 37 200 1000-430900-340-0 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 $ 3,067 $ 8,525 $ 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 $ 5,840 $ 75,063 $ 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 $ - $ - $ Page 42 of 117 Page 42 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 General Fund - 1000 Transfers Other Financing Uses 1000-521004-820-0 Transfers to Parks & Recreation 883,426 883,426 1,065,266 532,633 1,290,266 1000-521005-820-0 Transfers to Law Enforcement 2,657,502 2,657,502 2,879,827 1,439,914 3,079,827 1000-521006-820-0 Transfers to Fire & Ambulance 953,092 953,092 1,051,571 525,785 1,080,571 1000-521031-820-0 Transfers to Library 34,371 34,371 34,371 17,186 34,371 4,528,392 $ 4,528,391 $ 5,031,035 $ 2,515,517 $ 5,485,035 $ Total Transfers 4,528,392 $ 4,528,391 $ 5,031,035 $ 2,515,517 $ 5,485,035 $ Total General Fund Expenditures 5,845,926 $ 6,030,440 $ 7,114,590 $ 3,233,380 $ 7,633,986 $ Ending Budgetary Fund Balance 2,841,797 $ 2,674,808 $ Page 43 of 117 Page 43 of 117 ---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 $0 Decrease in charges for services based on estimated 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 $20,113 Overall decrease in operating expenditures $2,075 Elimination of transfer to library depreciation reserve fund based on fund balance not exceeding the State threshold of 50% of annual appropriations $715,000 Page 44 of 117 Page 44 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Expenditures Personnel 2220-460120-110-0 Salaries and Wages 68,871 75,145 83,751 39,014 86,024 2220-460120-112-0 Permanent Part Time 77,529 87,671 113,778 49,212 119,427 2220-460120-120-0 Overtime 5 9 13 - 13 2220-460120-140-0 Employer Contributions 44,810 46,643 56,589 22,648 68,780 191,215 $ 209,468 $ 254,131 $ 110,874 $ 274,244 $ Materials and Services 2220-460120-210-0 Office Supplies & Materials 2,622 4,646 3,600 1,678 6,000 2220-460120-220-0 Operating Supplies 5,020 5,175 6,000 2,274 6,000 2220-460120-221-0 Library Materials 11,882 15,435 18,000 7,968 17,000 2220-460120-229-0 Library Materials Processing 927 1,235 2,000 384 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 1,833 6,000 2220-460120-330-0 Publicity, Subscriptions & Dues 9,969 11,602 14,000 12,819 13,650 2220-460120-340-0 Utility Services 13,826 14,798 18,000 7,464 17,000 2220-460120-360-0 Repair & Maintenance Services 29,771 13,912 38,000 9,516 35,000 2220-460120-362-0 Office Machinery & Computers 6,188 3,273 7,500 123 7,500 2220-460120-370-0 Travel & Training 455 1,791 2,000 866 4,000 2220-460120-390-0 Other Purchased Services 1,686 3,472 3,300 - 3,300 2220-460120-397-0 Contracted Workers - - 750 378 - 2220-460120-510-0 Insurance 6,852 8,427 10,025 9,372 10,267 2220-460120-540-0 Special Assessments 478 472 475 [PHONE REDACTED]-460120-870-0 Operating Contingency - - 10,000 - 10,000 2220-460120-880-0 Administrative Costs 6,292 6,300 8,308 3,853 7,690 100,388 $ 95,881 $ 148,158 $ 59,059 $ 146,083 $ Other Financing Uses 2200-460120-820 Transfer to Library Depreciation Reserve - - 715,000 415,000 - - $ - $ 715,000 $ 415,000 $ - $ Total Expenditures 291,603 $ 305,349 $ 1,117,289 $ 584,933 $ 420,327 $ Ending Budgetary Fund Balance 199,981 $ 192,224 $ Library Fund - 2220 Page 45 of 117 Page 45 of 117 ---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. Page 46 of 117 Page 46 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Other Financing Sources 4022-383000 Transfer from Library Fund - - 715,000 415,000 - - $ - $ 715,000 $ 415,000 $ - $ Investment Earnings 2200-371010 Investment Earnings - - - - 2,000 - $ 692 $ 1,400 $ - $ 2,000 $ Total Revenues - $ - $ 715,000 $ 415,000 $ 2,000 $ Beginning Budgetary Fund Balance - $ 415,000 $ Total Resources 715,000 $ 417,000 $ Expenditures Capital 4022-460120-920-0 Buildings - - - - - 4022-460120-930-0 Improvements Other than Buildings - - - - - 4022-460120-940-0 Machinery & Equipment - - - - - - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Budgetary Fund Balance 715,000 $ 417,000 $ Library Depreciation Reserve Fund - 4022 Page 47 of 117 Page 47 of 117 ---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 positions, 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. $193,251 Increase operating supplies due to inflationary factors and the purchase of two computers $13,800 Page 48 of 117 Page 48 of 117 ---PAGE BREAK--- Law Enforcement Fund $11,000 $12,500 $14,500 $11,000 $42,097 $65,000 $14,000 • Increase in repair and maintenance supplies based on year‐to‐date actuals and the shift from services to supplies with assistance from the City’s mechanic • Increase in publicity, subscriptions, and dues due to moving software expenditures to reflect accurate accounting • Increase in repair and maintenance services to pay for a portion of the exterior paint needed at the Emergency Services Center (ESC) • Decrease in other purchased services to reflect needs for FY 2024 • Decrease in contracted services as the City’s match is accounted for in accordance with grant revenue received for the Northwest Drug Task Force. • Capital Equipment Replace the 2014 Ford Explorer with a fully equipped patrol vehicle • Capital Equipment Replace two mobile radios • Capital Equipment ESC Fire/Police radio system upgrade phase 1 (total cost of $30,000 split 50/50 between fire and police) $15,000 Page 49 of 117 Page 49 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 - - - - 2300-334091 MDT - Selective Traffic Enforcement Prog 14,655 11,701 16,000 10,572 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 40,825 101,272 2300-337018 Dept of Justice Grant - Stonegarden 5,246 23,871 36,789 4,921 12,600 2300-337019 School District 44 Reimbursement SRO 55,118 32,562 59,763 - 98,189 691,480 $ 175,911 $ 228,177 $ 57,538 $ 247,061 $ Miscellaneous 2300-362000 Other Miscellaneous Revenue 14,350 24,776 12,000 32,107 12,000 2300-365000 Contributions and Donations 1,000 8,600 - - - 15,350 $ 33,376 $ 12,000 $ 32,107 $ 12,000 $ Other Financing Sources 2300-382010 Sale of General Fixed Assets 9,000 - 12,000 - 6,000 2300-383004 Operating Transfer from General Fund 2,657,502 2,657,502 2,879,827 1,439,914 3,079,827 2,666,502 $ 2,657,502 $ 2,891,827 $ 1,439,914 $ 3,085,827 $ Total Revenues 3,373,332 $ 2,866,789 $ 3,132,004 $ 1,529,559 $ 3,344,888 $ Beginning Budgetary Fund Balance 890,102 $ 826,534 $ Total Resources 4,022,106 $ 4,171,422 $ Expenditures Personnel 2300-420100-110-0 Salaries and Wages 1,425,583 1,557,767 1,734,468 792,546 1,818,100 2300-420100-112-0 Permanent Part Time 34,723 30,677 52,502 16,683 55,782 2300-420100-120-0 Overtime 83,428 104,169 94,783 58,176 112,420 2300-420100-140-0 Employer Contributions 665,006 604,942 734,100 330,791 822,802 2300-420100-147-0 Medical Deduction Reimbursement 2,063 1,680 - 299 - 2,210,803 $ 2,299,235 $ 2,615,853 $ 1,198,496 $ 2,809,104 $ Materials and Services 2300-420100-210-0 Office Supplies & Materials 1,212 1,825 4,000 903 4,000 2300-420100-220-0 Operating Supplies 74,888 52,826 64,200 51,614 78,000 2300-420100-230-0 Repair & Maintenance Supplies 43,625 54,765 44,000 35,473 55,000 2300-420100-310-0 Communication & Transportation 1,068 805 1,200 465 1,200 2300-420100-330-0 Publicity, Subscriptions & Dues 11,169 15,039 8,500 12,356 21,000 2300-420100-340-0 Utility Services 34,034 33,070 33,440 15,024 32,000 2300-420100-350-0 Professional Services 8,350 13,219 7,500 3,549 8,000 2300-420100-360-0 Repair & Maintenance Services 45,225 42,291 46,592 11,307 61,092 2300-420100-370-0 Travel & Training 20,330 2,476 25,000 7,261 25,000 2300-420100-390-0 Other Purchased Services 169,136 3,472 12,000 3,535 1,000 2300-420100-397-0 Contracted Workers 75,693 89,886 115,739 35,068 73,642 2300-420100-510-0 Insurance 45,751 60,060 61,500 57,713 59,579 2300-420100-540-0 Special Assessments 429 429 500 [PHONE REDACTED]-420100-880-0 Administrative Costs 66,910 66,968 85,548 39,661 78,804 597,820 $ 437,131 $ 509,719 $ 274,357 $ 498,746 $ Capital 2300-420100-920-0 Buildings 18,606 - - - - 2300-420100-940-0 Machinery & Equipment 102,970 104,979 70,000 6,640 94,000 121,576 $ 104,979 $ 70,000 $ 6,640 $ 94,000 $ Total Expenditures 2,930,199 $ 2,841,345 $ 3,195,572 $ 1,479,493 $ 3,401,850 $ Ending Budgetary Fund Balance 826,534 $ 769,572 $ Law Enforcement Fund - 2300 Page 50 of 117 Page 50 of 117 ---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. Page 51 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Fines and Forfeitures 2917-351015 Victims and Witness Advocate Surcharge 6,791 7,117 10,000 3,197 10,000 6,791 $ 7,117 $ 10,000 $ 3,197 $ 10,000 $ Total Revenues 6,791 $ 7,117 $ 10,000 $ 3,197 $ 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 3,197 10,000 6,791 $ 7,117 $ 10,000 $ 3,197 $ 10,000 $ Total Expenditures 7,117 $ 10,000 $ 3,197 $ 10,000 $ Ending Budgetary Fund Balance 1,473 $ 1,473 $ Victim & Witness Assistance Fund - 2917 Page 52 of 117 Page 52 of 117 ---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) $118,522 Decrease in Fire Prevention Program Fee revenues to reflect waning building market and estimated year‐end figures $10,000 Change in grant funding. 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 Increase in operating transfer from the General Fund to cover increasing personnel costs and inflationary impacts on other expenditures $29,000 Expenditure Changes Increase in personnel services due to wage adjustments and increasing costs of employee benefits $94,552 Increase in operating supplies to cover cost of the replacement of 4 computers $4,250 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 (ESC) $40,500 Decrease in adjustments such as bad debt expense, Medicare/Medicaid adjustments, and Rescue Care adjustments based on year‐to‐date actuals $190,000 Page 53 of 117 Page 53 of 117 ---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 Page 54 of 117 Page 54 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Taxes 2340-311010 Real Property Taxes 936,517 1,118,251 1,179,216 701,735 1,297,238 2340-311020 Personal Property Taxes 3,458 6,385 6,000 5,716 6,500 2340-312000 Penalties & Interest - - - 35 - 939,975 $ 1,124,636 $ 1,185,216 $ 707,452 $ 1,303,738 $ Licenses & Permits 2340-323015 Fire Prevention Program Fee 208,190 188,749 180,000 97,563 170,000 2340-323051 Burning Permit 225 275 200 100 200 208,415 $ 189,024 $ 180,200 $ 97,663 $ 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 - 68,000 2340-342020 Rural Fire Protection Assessments 302,105 314,189 426,757 164,727 439,827 2340-342050 Ambulance Services 1,447,241 1,795,169 1,775,000 745,153 1,775,000 2340-342055 Rescue Care Program 23,744 18,998 23,000 6,826 20,000 1,868,967 $ 2,202,249 $ 2,292,757 $ 916,706 $ 2,302,827 $ Miscellaneous Revenues 2340-362000 Other Miscellaneous Revenue 77,635 37,313 20,000 12,274 15,000 2340-365000 Contributions and Donations - 36,000 4,000 - 10,000 77,635 $ 73,313 $ 24,000 $ 12,274 $ 25,000 $ Other Financing Sources 2340-382010 Sale of General Fixed Assets - - 10,000 - 10,000 2340-383004 Operating Transfer from General Fund 953,092 953,092 1,051,571 525,786 1,080,571 953,092 $ 953,092 $ 1,061,571 $ 525,786 $ 1,090,571 $ Total Revenues 4,840,710 $ 4,542,314 $ 4,964,771 $ 2,259,879 $ 4,892,335 $ Beginning Budgetary Fund Balance 1,914,136 $ 1,521,780 $ Total Resources 6,878,907 $ 6,414,115 $ Fire & Ambulance Fund - 2340 Page 55 of 117 Page 55 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Fire & Ambulance Fund - 2340 Expenditures - Fire and Rescue Personnel 2340-420400-110-0 Salaries and Wages 523,184 627,439 737,172 316,844 790,208 2340-420400-112-0 Permanent Part Time 5,625 6,559 1,585 964 1,069 2340-420400-120-0 Overtime 36,800 30,437 30,286 11,628 23,850 2340-420400-140-0 Employer Contributions 264,442 273,530 336,096 130,677 343,022 2340-420400-147-0 Medical Deduction Reimbursement 553 621 - 8 - 2340-420400-190-0 Other Personal Services 8,486 640 5,000 2,541 5,000 839,090 $ 939,226 $ 1,110,139 $ 462,662 $ 1,163,149 $ Materials and Services 2340-420400-210-0 Office Supplies & Materials 464 530 500 65 500 2340-420400-220-0 Operating Supplies 28,844 47,705 38,000 20,801 38,000 2340-420400-230-0 Repair & Maintenance Supplies 13,290 29,688 27,000 13,406 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 2,596 4,000 2340-420400-340-0 Utility Services 15,781 13,023 15,000 6,400 15,000 2340-420400-350-0 Professional Services 9,658 9,260 10,000 400 10,000 2340-420400-360-0 Repair & Maintenance Services 21,905 28,281 41,000 13,064 51,050 2340-420400-370-0 Travel & Training 183 5,287 5,000 2,555 5,000 2340-420400-380-0 Training Services 1,690 3,359 2,500 615 3,500 2340-420400-390-0 Other Purchased Services 9,535 - 32,000 3,[PHONE REDACTED]-420400-510-0 Insurance 25,155 33,043 40,000 35,957 56,699 2340-420400-540-0 Special Assessments 219 219 230 [PHONE REDACTED]-420400-880-0 Administrative Costs 25,461 25,842 36,170 16,764 32,430 160,570 $ 202,147 $ 250,650 $ 116,473 $ 246,960 $ Debt Service 2340-420400-610-0 Principal 126,467 79,728 49,410 24,649 49,907 2340-420400-620-0 Interest 7,585 3,038 1,737 957 3,750 134,052 $ 82,766 $ 51,147 $ 25,606 $ 53,657 $ Capital 2340-420400-920-0 Buildings 9,351 - - - - 2340-420400-940-0 Machinery & Equipment 2,000 5,699 545,000 49,014 753,500 11,351 $ 5,699 $ 545,000 $ 49,014 $ 753,500 $ Total Fire and Rescue 1,145,063 $ 1,229,837 $ 1,956,936 $ 653,755 $ 2,217,266 $ Page 56 of 117 Page 56 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Fire & Ambulance Fund - 2340 Expenditures - Ambulance Personnel 2340-420730-110-0 Salaries and Wages 884,474 983,143 1,195,004 489,514 1,311,361 2340-420730-112-0 Permanent Part Time 9,891 10,382 - 537 - 2340-420730-120-0 Overtime 84,373 70,934 71,717 26,275 55,449 2340-420730-140-0 Employer Contributions 425,070 444,250 570,395 209,838 564,328 2340-420730-147-0 Medical Deduction Reimbursement 727 819 - 19 - 2340-420730-190-0 Other Personal Services 16,722 8,464 11,000 1,187 11,000 1,421,258 $ 1,517,992 $ 1,848,116 $ 727,371 $ 1,942,138 $ Materials and Services 2340-420730-210-0 Office Supplies & Materials 860 794 1,000 186 1,000 2340-420730-220-0 Operating Supplies 72,304 54,101 51,000 27,694 56,250 2340-420730-230-0 Repair & Maintenance Supplies 26,831 23,705 22,500 20,038 30,000 2340-420730-310-0 Communication & Transportation 72 287 500 15 500 2340-420730-330-0 Publicity, Subscriptions & Dues 8,864 7,807 5,000 2,473 8,000 2340-420730-340-0 Utility Services 27,314 30,267 28,000 13,907 28,000 2340-420730-350-0 Professional Services 43,760 40,288 68,000 13,491 68,000 2340-420730-360-0 Repair & Maintenance Services 28,213 33,437 30,000 10,398 60,450 2340-420730-370-0 Travel & Training 1,093 6,305 6,000 2,701 6,000 2340-420730-380-0 Training Services 4,605 425 7,500 837 7,500 2340-420730-390-0 Other Purchased Services 19,759 1,382 1,000 3,[PHONE REDACTED]-420730-510-0 Insurance 29,008 37,679 44,370 40,422 39,644 2340-420730-540-0 Special Assessments 512 512 600 [PHONE REDACTED]-420730-880-0 Administrative Costs 39,667 41,963 60,071 27,854 54,180 302,862 $ 278,952 $ 325,541 $ 164,160 $ 360,536 $ Ambulance Account Adjustments 2340-420735-810-0 Losses (Bad Debt Expense) 98,428 158,565 175,000 56,645 140,000 2340-420735-811-0 Adjustments (Medicare/Medicaid) 693,928 868,767 900,000 360,736 750,000 2340-420735-812-0 Adjustments (Rescue Care) 5,955 3,144 10,000 3,037 5,000 2340-271500 Restatement Prior Year (17,750) - - - - 780,561 $ 1,030,476 $ 1,085,000 $ 420,418 $ 895,000 $ Debt Service 2340-420730-610-0 Principal 35,023 35,233 36,115 17,950 - 2340-420730-620-0 Interest 2,257 1,032 420 278 - 37,280 $ 36,265 $ 36,535 $ 18,228 $ - $ Capital 2340-420730-920-0 Buildings 22,390 - - - - 2340-420730-940-0 Machinery & Equipment 53,420 249,686 105,000 - 136,500 75,810 $ 249,686 $ 105,000 $ - $ 136,500 $ Total Ambulance 2,617,769 $ 3,113,371 $ 3,400,192 $ 1,330,176 $ 3,334,174 $ Total Fire and Ambulance Fund 3,762,832 $ 4,343,208 $ 5,357,127 $ 1,983,932 $ 5,551,440 $ Ending Budgetary Fund Balance 1,521,780 $ 862,675 $ Page 57 of 117 Page 57 of 117 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2024 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 right-of-ways as needed. provide other general beautification and community services as needed. Page 58 of 117 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2024 Significant or changed appropriations during FY 2024 are: Item/Project Amount Revenue Changes • Decrease in intergovernmental revenues as the Armory Park Phase III will be completed in FY 2023 with the Land Water Conservation Fund (LWCF) grant fully disbursed $227,919 • 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 prior year activity $7,000 • Increase in revenue from the Whitefish Legacy Trail Operating Endowment and grants 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 $54,725 • Increase in overall operational costs of the Whitefish Trail per Whitefish Legacy Partners $54,883 • Decrease in Memorial Park Account for payment to Glacier Twins in accordance with the memorandum of understanding – back on track with annual amount to be paid $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 • #1 Capital Project: Riverside Trail Improvements $20,000 • #2 Capital Project: Park Sign Master Plan Pollinator Gardens $15,000 • #3 Capital Project: Additional Recreational Shuttle Bus to increase available capacity in programs $35,000 • #4 Capital Project: Snow Removal Equipment including a Toro replacement and sander attachment $76,000 • # 5 Capital Project: Riverbend Path Design engineering $100,000 • #7 Capital Project: Armory Park Micro Forest Project $17,000 Page 59 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Licenses and Permits 2210-322015 Alcohol Consumption Permit 1,040 1,329 1,500 540 1,200 1,040 $ 1,329 $ 1,500 $ 540 $ 1,200 $ Intergovernmental 2210-331110 Federal Disaster Aid - CARES ACT 10,076 - - - - 2210-334000 State Grants 12,057 5,604 265,425 5,026 37,506 2210-334001 WF Trail O&M Grants & Contributions - - 54,594 42,248 65,750 22,133 $ 5,604 $ 320,019 $ 47,274 $ 103,256 $ Charges for Services 2210-346007 After School Program 11,293 60,540 75,000 38,368 82,000 2210-346014 Beach Concessions 4,681 20,548 25,000 14,149 20,500 2210-346015 Beach Gazebo Rental 4,530 7,067 5,000 3,044 5,000 2210-346016 Boat Launch Passes 26,631 26,065 28,000 13,669 28,000 2210-346022 Summer Day Camp 84,197 117,176 90,000 15,295 107,000 2210-346080 Recreation Programs 45,087 48,783 50,000 19,599 51,000 2210-346402 Facility Use Revenue 22,341 13,584 20,000 7,600 13,000 198,760 $ 293,763 $ 293,000 $ 111,724 $ 306,500 $ Miscellaneous Revenue 2210-361020 Verizon Cell Tower Lease 22,776 23,687 24,634 - 25,619 2210-362000 Other Miscellaneous Revenue 6,183 48,428 6,050 5,660 8,000 2210-362007 Program Guide Proceeds 2,880 3,746 4,000 986 4,000 2210-363010 Maintenance Assessments 527,548 522,638 549,538 325,450 549,538 2210-363040 Penalty & Interest Special Assessments 1,895 2,217 1,000 1,642 2,000 2210-365000 Contributions and Donations 21,208 46,017 42,000 34,479 41,500 2210-365001 WF Trail Operating Endowment 69,263 73,789 29,780 - 74,500 2210-365002 Urban Forestry Contributions - 4,900 9,000 720 19,000 651,753 $ 725,421 $ 666,002 $ 368,937 $ 724,157 $ Other Financing Sources 2210-383004 Operating Transfer from General Fund 883,426 883,426 1,065,266 532,633 1,290,266 2210-383010 Transfer from Water Fund 49,302 43,331 48,774 - 49,018 932,728 $ 926,757 $ 1,114,040 $ 532,633 $ 1,339,284 $ Total Fund Revenues 1,806,414 $ 1,952,875 $ 2,394,561 $ 1,061,108 $ 2,474,397 $ Beginning Budgetary Fund Balance 603,711 $ 623,432 $ Total Resources 2,998,272 $ 3,097,829 $ Parks, Recreation, & Community Service - 2210 Page 60 of 117 Page 60 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 24,940 74,170 2210-430255-111-0 Seasonal / Temporary 4,944 4,925 - - - 2210-430255-120-0 Overtime 63 146 214 45 226 2210-430255-140-0 Employer Contributions 24,440 22,804 38,957 10,415 34,477 78,188 $ 75,709 $ 108,463 $ 35,400 $ 108,873 $ Materials and Services 2210-430255-220-0 Operating Supplies 1,456 824 1,500 101 3,000 2210-430255-230-0 Repair & Maintenance Supplies 2,179 3,555 7,000 3,338 6,000 2210-430255-330-0 Publicity, Subscriptions & Dues 1 1 100 - - 2210-430255-360-0 Repair & Maintenance Services 17,696 - 12,500 608 12,500 2210-430255-510-0 Insurance 1,280 1,717 1,820 1,583 1,699 2210-430255-530-0 Rent / Lease 3,461 3,564 3,400 - 6,656 26,073 $ 9,661 $ 26,320 $ 5,629 $ 29,855 $ 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 $ 41,029 $ 314,728 $ Whitefish Trail Maintenance Personnel 2210-430256-110-0 Salaries and Wages 2,987 3,034 3,329 1,565 3,845 2210-430256-120-0 Overtime - 13 19 24 20 2210-430256-140-0 Employer Contributions 1,570 1,398 1,420 693 1,666 4,556 $ 4,445 $ 4,768 $ 2,282 $ 5,531 $ Materials and Services 2210-430256-220-0 Operating Supplies 5,830 28,984 17,000 5,296 34,328 2210-430256-360-0 Repair & Maintenance Services 23,688 24,069 42,290 31,802 80,210 2210-430256-510-0 Insurance 375 290 750 [PHONE REDACTED]-430256-530-0 Rent / Lease 17,463 18,572 20,334 - 19,462 47,355 $ 71,915 $ 80,374 $ 37,453 $ 134,494 $ Total Whitefish Trail Maintenance 51,911 $ 76,360 $ 85,142 $ 39,736 $ 140,025 $ Facilities Personnel 2210-460220-110-0 Salaries and Wages 29,722 30,916 51,138 16,009 55,169 2210-460220-111-0 Seasonal / Temporary 7,153 5,971 - - - 2210-460220-120-0 Overtime 67 34 219 - 231 2210-460220-140-0 Employer Contributions 20,029 18,519 33,162 8,433 28,410 56,971 $ 55,440 $ 84,519 $ 24,442 $ 83,810 $ Materials and Services 2210-460220-220-0 Operating Supplies 9,512 7,860 9,000 6,937 11,000 2210-460220-230-0 Repair & Maintenance Supplies 14,706 6,597 10,000 5,231 12,000 2210-460220-340-0 Utility Services 34,120 37,246 29,904 15,863 30,000 2210-460220-360-0 Repair & Maintenance Services 10,380 22,362 14,000 9,175 14,000 2210-460220-370-0 Travel & Training 595 - 1,000 109 2,000 2210-460220-510-0 Insurance 915 1,212 1,284 1,104 1,185 2210-460220-540-0 Special Assessments 842 842 842 842 842 71,069 $ 76,118 $ 66,030 $ 39,261 $ 71,027 $ Total Facilities 128,040 $ 131,558 $ 150,549 $ 63,703 $ 154,837 $ Page 61 of 117 Page 61 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Parks, Recreation, & Community Service - 2210 Parks & Recreation Administration Personnel 2210-460400-110-0 Salaries and Wages 233,360 256,500 288,930 133,408 311,669 2210-460400-112-0 Permanent Part Time 2,872 2,377 2,641 1,224 1,781 2210-460400-120-0 Overtime 236 235 306 [PHONE REDACTED]-460400-140-0 Employer Contributions 104,966 101,630 117,210 46,662 123,983 2210-460400-147-0 Medical Deduction Reimbursement 65 - - 19 - 341,500 $ 360,742 $ 409,087 $ 181,478 $ 437,746 $ Materials and Services 2210-460400-210-0 Office Supplies & Materials 1,408 2,070 2,800 1,078 2,800 2210-460400-220-0 Operating Supplies 21,587 14,718 12,000 3,941 23,500 2210-460400-230-0 Repair & Maintenance Supplies 677 2,361 650 1,186 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 5,467 8,000 2210-460400-340-0 Utility Services 9,096 5,323 11,200 2,849 6,000 2210-460400-350-0 Professional Services 1,881 2,664 3,100 - 4,300 2210-460400-360-0 Repair & Maintenance Services 1,556 2,995 2,500 940 2,500 2210-460400-370-0 Travel & Training 2,188 5,931 4,000 5,199 4,500 2210-460400-390-0 Other Purchased Services 7,430 10,097 8,000 5,406 7,000 2210-460400-397-0 Contracted Workers 375 - - - - 2210-460400-510-0 Insurance 6,430 8,377 8,222 8,928 8,319 2210-460400-530-0 Rent / Lease 2,299 1,945 2,275 650 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 21,883 42,023 98,214 $ 99,319 $ 154,977 $ 118,444 $ 132,626 $ Total Parks & Recreation Admin 439,714 $ 460,061 $ 564,064 $ 299,922 $ 570,372 $ City Parks & Properties Personnel 2210-460434-110-0 Salaries and Wages 94,966 88,838 104,743 46,479 109,682 2210-460434-111-0 Seasonal / Temporary 21,521 22,647 53,992 9,484 57,515 2210-460434-120-0 Overtime 409 615 731 94 798 2210-460434-140-0 Employer Contributions 37,896 31,803 43,806 13,754 47,469 154,791 $ 143,903 $ 203,272 $ 69,811 $ 215,464 $ Materials and Services 2210-460434-210-0 Office Supplies & Materials 458 25 2,200 25 500 2210-460434-220-0 Operating Supplies 22,101 18,712 31,000 4,476 31,000 2210-460434-230-0 Repair & Maintenance Supplies 37,981 43,985 38,000 23,051 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 43,087 58,000 2210-460434-360-0 Repair & Maintenance Services 18,456 13,626 24,500 9,645 24,500 2210-460434-370-0 Travel & Training 249 1,412 2,000 - 6,000 2210-460434-390-0 Other Purchased Services 7,235 1,499 3,000 2,100 3,000 2210-460434-510-0 Insurance 12,344 14,044 18,354 18,354 25,859 2210-460434-530-0 Rent / Lease 1,613 2,183 2,600 538 2,600 2210-460434-540-0 Special Assessments 1,106 1,106 1,270 1,096 1,350 152,767 $ 132,888 $ 181,124 $ 102,371 $ 190,909 $ Capital 2210-460434-931-0 Park Improvements - 4,106 363,000 364,497 35,000 2210-460434-940-0 Machinery & Equipment 48,285 - 20,000 17,118 - 48,285 $ 4,106 $ 383,000 $ 381,615 $ 35,000 $ Total City Parks & Properties 355,843 $ 280,897 $ 767,396 $ 553,796 $ 441,373 $ Page 62 of 117 Page 62 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Parks, Recreation, & Community Service - 2210 Urban Forestry Program Personnel 2210-460437-110-0 Salaries and Wages 80,692 81,546 87,017 42,479 91,051 2210-460437-111-0 Seasonal / Temporary 32,059 25,540 43,868 28,750 46,519 2210-460437-120-0 Overtime 218 148 984 719 1,056 2210-460437-140-0 Employer Contributions 55,692 50,192 56,089 27,131 59,980 2210-460437-147-0 Medical Deduction Reimbursement 314 - - - - 168,975 $ 157,426 $ 187,958 $ 99,079 $ 198,606 $ Materials and Services 2210-460437-220-0 Operating Supplies 10,055 20,174 8,000 1,346 8,000 2210-460437-230-0 Repair & Maintenance Supplies 5,395 13,077 17,400 2,439 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 1,600 808 1,600 2210-460437-360-0 Repair & Maintenance Services 8,233 4,445 4,000 3,860 15,000 2210-460437-370-0 Travel & Training 1,734 3,199 4,000 3,299 6,000 2210-460437-510-0 Insurance 2,394 3,769 3,701 3,208 3,443 29,370 $ 46,788 $ 38,951 $ 14,959 $ 51,693 $ Capital 2210-460437-930-0 Improvements Other than Buildings - - - - 17,000 - $ - $ - $ - $ 17,000 $ Total Urban Forestry Program 198,345 $ 204,214 $ 226,909 $ 114,038 $ 267,299 $ Recreation Programs Personnel 2210-460440-110-0 Salaries and Wages 9,570 7,545 9,571 2,483 9,822 2210-460440-111-0 Seasonal / Temporary 4,250 4,302 8,099 877 5,921 2210-460440-120-0 Overtime 13 27 90 - 75 2210-460440-140-0 Employer Contributions 6,689 4,994 7,054 534 7,163 2210-460440-147-0 Medical Deduction Reimbursement 480 - - - - 21,002 $ 16,868 $ 24,814 $ 3,894 $ 22,981 $ Materials and Services 2210-460440-220-0 Operating Supplies 6,007 6,379 10,000 4,568 16,000 2210-460440-340-0 Utility Services 865 42 1,200 4,[PHONE REDACTED]-460440-370-0 Travel & Training - - 1,000 - 3,100 2210-460440-390-0 Other Purchased Services 4,375 9,433 11,000 9,687 11,000 2210-460440-510-0 Insurance 643 578 400 355 381 11,890 $ 16,431 $ 23,600 $ 19,177 $ 31,081 $ Total Recreation Programs 32,891 $ 33,300 $ 48,414 $ 23,072 $ 54,062 $ Page 63 of 117 Page 63 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Parks, Recreation, & Community Service - 2210 After School Program Personnel 2210-460505-110-0 Salaries and Wages 39,156 37,742 42,597 17,467 44,280 2210-460505-111-0 Seasonal / Temporary 4,435 11,876 27,840 10,942 29,603 2210-460505-120-0 Overtime 247 81 264 50 290 2210-460505-140-0 Employer Contributions 25,474 23,312 28,571 9,379 30,345 69,312 $ 73,011 $ 99,272 $ 37,837 $ 104,518 $ Materials and Services 2210-460505-220-0 Operating Supplies 6,290 5,070 10,000 1,643 8,000 2210-460505-230-0 Repair & Maintenance Supplies 102 - - - - 2210-460505-340-0 Utility Services - 938 - 705 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 12,271 14,000 2210-460505-510-0 Insurance 1,366 1,977 1,509 1,487 1,596 9,314 $ 8,979 $ 25,609 $ 17,208 $ 27,596 $ Capital 2210-460592-940-0 Machinery & Equipment - - - - 35,000 - $ - $ - $ - $ 35,000 $ Total After School Program 78,626 $ 81,990 $ 124,881 $ 55,045 $ 167,114 $ City Beach Personnel 2210-460514-110-0 Salaries and Wages 34,133 34,687 38,045 17,895 39,775 2210-460514-111-0 Seasonal / Temporary 69,157 40,712 68,336 18,235 58,165 2210-460514-113-0 Part Time / City Beach Ranger 13,351 20,231 19,557 11,385 20,535 2210-460514-114-0 Part Time / State Park AIS 36,145 28,965 48,774 16,913 49,018 2210-460514-120-0 Overtime 3,308 2,285 1,602 2,004 1,603 2210-460514-140-0 Employer Contributions 34,336 26,703 29,024 13,424 29,093 190,430 $ 153,583 $ 205,338 $ 79,856 $ 198,188 $ Materials and Services 2210-460514-210-0 Office Supplies & Materials 142 66 500 - 500 2210-460514-220-0 Operating Supplies 6,614 6,617 7,000 2,182 7,000 2210-460514-230-0 Repair & Maintenance Supplies 365 997 2,000 247 2,000 2210-460514-320-0 Printing, Duplicating, & Binding 303 183 - - 400 2210-460514-340-0 Utility Services 4,538 2,506 12,000 608 13,000 2210-460514-350-0 Professional Services - - 5,000 - - 2210-460514-360-0 Repair & Maintenance Services 1,687 2,971 3,000 680 3,000 2210-460514-370-0 Travel & Training 1,576 739 7,500 1,427 3,000 2210-460514-390-0 Other Purchased Services - - 1,000 - - 2210-460514-510-0 Insurance 3,219 4,162 4,523 4,360 5,515 2210-460514-540-0 Special Assessments 81 81 85 81 85 18,524 $ 18,321 $ 42,608 $ 9,584 $ 34,500 $ Total City Beach 208,954 $ 171,904 $ 247,946 $ 89,440 $ 232,688 $ 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 $ Page 64 of 117 Page 64 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Parks, Recreation, & Community Service - 2210 Summer Camp Personnel 2210-460592-110-0 Salaries and Wages 22,961 23,400 26,515 10,728 27,550 2210-460592-111-0 Seasonal / Temporary 14,926 26,858 66,984 43,848 71,048 2210-460592-120-0 Overtime 329 164 574 62 637 2210-460592-140-0 Employer Contributions 16,519 16,516 22,479 9,850 23,816 54,736 $ 66,938 $ 116,552 $ 64,489 $ 123,051 $ Materials and Services 2210-460592-220-0 Operating Supplies 3,399 3,751 5,700 4,389 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 - - 100 2210-460592-360-0 Repair & Maintenance Services - - - - 1,000 2210-460592-370-0 Travel & Training - 1,034 3,000 [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 1,619 5,632 $ 6,857 $ 22,836 $ 22,078 $ 24,619 $ Capital 2210-460592-940-0 Machinery & Equipment 10,000 - - - - 10,000 $ - $ - $ - $ - $ Total Summer Camp 70,367 $ 73,795 $ 139,388 $ 86,567 $ 147,670 $ Total Expenditures 1,672,728 $ 1,658,069 $ 2,502,060 $ 1,370,935 $ 2,505,425 $ Ending Budgetary Fund Balance 496,212 $ 592,404 $ Page 65 of 117 Page 65 of 117 ---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. Page 66 of 117 Page 66 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 [PHONE REDACTED]-371010-2 Investment Earnings - North 488 421 410 493 819 803 $ 671 $ 650 $ 778 $ 1,300 $ 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 - - - 82,310 $ 34,425 $ - $ 11,016 $ - $ Total Revenues 83,113 $ 35,096 $ 650 $ 11,794 $ 1,300 $ Beginning Budgetary Fund Balance 170,347 $ 82,147 $ District East 23,030 $ 18,147 $ District West 32,822 $ 17,946 $ District North 114,494 $ 46,054 $ Total Resources 170,997 $ 83,447 $ Expenditures Capital 2990-430434-931-0 Park Improvements - East 1,608 45,014 5,000 40,166 - 2990-430434-931-1 Park Improvements - West 1,000 8,752 15,000 - - 2990-430434-931-2 Park Improvements - North 1,000 10,000 68,850 - - 3,608 $ 63,766 $ 88,850 $ 40,166 $ - $ Total Expenditures 3,608 $ 63,766 $ 88,850 $ 40,166 $ - $ Ending Budgetary Fund Balance 82,147 $ 83,447 $ District East 18,147 $ 18,381 $ District West 17,946 $ 18,193 $ District North 46,054 $ 46,873 $ Parkland Acquisition & Development Fund - 2990 Page 67 of 117 Page 67 of 117 ---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. Page 68 of 117 Page 68 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Intergovernmental 4540-331000 Federal Grants - - 78,000 - - 4540-334000 State Grants - - - - 93,750 - $ - $ 78,000 $ - $ 93,750 $ Miscellaneous Revenues 4540-365000 Contributions and Donations 4,107 140,420 197,011 305,053 115,750 4,107 $ 140,420 $ 197,011 $ 305,053 $ 115,750 $ Interest 4540-371010 Investment Earnings - 1 - 1 - - $ 1 $ - $ 1 $ - $ Total Revenues 4,107 $ 140,421 $ 275,011 $ 305,054 $ 209,500 $ Beginning Budgetary Fund Balance - $ - $ Total Resources 275,011 $ 209,500 $ Expenditures Capital 4540-430255-938-0 Trail Improvements 2,915 143,478 275,011 274,468 209,500 2,915 $ 143,478 $ 275,011 $ 274,468 $ 209,500 $ Total Expenditures 2,915 $ 143,478 $ 275,011 $ 274,468 $ 209,500 $ Ending Budgetary Fund Balance - $ - $ Whitefish Trail Construction Fund - 4540 Page 69 of 117 Page 69 of 117 ---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 Building Permit Revenues by Fiscal Year Page 70 of 117 Page 70 of 117 ---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 $49,920 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 $50,500 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 $24,350 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 Page 71 of 117 Page 71 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Licenses & Permits 2394-323010 Building Plan Review 284,981 271,976 245,000 161,023 245,000 2394-323011 Building Permit 436,444 431,773 350,000 205,386 350,000 2394-323012 Electrical Permit 73,184 64,008 45,000 22,463 45,000 2394-323013 Plumbing 52,449 48,127 40,000 16,013 40,000 2394-323017 Mechanical Permits 62,022 59,790 40,000 25,352 40,000 909,079 $ 875,674 $ 720,000 $ 430,237 $ 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 39,631 90,000 2394-362000 Other Miscellaneous Revenue 1,250 3,319 500 3,512 500 115,296 $ 103,005 $ 100,500 $ 43,142 $ 90,500 $ Total Revenues 1,024,856 $ 978,679 $ 820,500 $ 473,379 $ 810,500 $ Beginning Budgetary Fund Balance 1,670,420 $ 1,243,737 $ Total Resources 2,490,920 $ 2,054,237 $ Building Codes Fund - 2394 Page 72 of 117 Page 72 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Building Codes Fund - 2394 Expenditures - Whitefish Building Codes Personnel 2394-420530-110-0 Salaries and Wages 249,185 278,744 406,364 154,052 444,460 2394-420530-112-0 Permanent Part Time 2,660 1,902 2,113 980 1,425 2394-420530-120-0 Overtime 91 68 190 19 7,057 2394-420530-140-0 Employer Contributions 112,209 118,062 194,253 61,864 199,204 2394-420530-147-0 Medical Deduction Reimbursement 283 480 - 13 - 364,428 $ 399,256 $ 602,920 $ 216,927 $ 652,146 $ Materials and Services 2394-420530-210-0 Office Supplies & Materials 1,062 2,322 3,000 509 3,000 2394-420530-220-0 Operating Supplies 18,191 32,518 75,700 45,267 25,000 2394-420530-230-0 Repair & Maintenance Supplies 5,242 8,528 6,000 3,285 9,000 2394-420530-310-0 Communication & Transportation 1 3 250 42 250 2394-420530-330-0 Publicity, Subscriptions & Dues 7,323 16,281 12,000 4,314 16,000 2394-420530-340-0 Utility Services 9,240 6,663 10,500 4,035 10,500 2394-420530-350-0 Professional Services 5,366 6,263 80,000 21,001 20,000 2394-420530-360-0 Repair & Maintenance Services 21,486 10,972 47,350 1,750 23,000 2394-420530-370-0 Travel & Training 2,344 4,623 12,000 2,672 17,000 2394-420530-390-0 Other Purchased Services 645 519 650 3,[PHONE REDACTED]-420530-397-0 Contracted Workers - - 50,000 - 10,000 2394-420530-510-0 Insurance 7,402 9,828 11,947 9,066 10,367 2394-420530-530-0 Rent / Lease 3,241 2,593 3,386 650 3,746 2394-420530-540-0 Special Assessments 106 106 645 [PHONE REDACTED]-420530-880-0 Administrative Costs 14,193 14,974 24,625 11,413 22,992 95,842 $ 116,193 $ 338,053 $ 107,392 $ 172,151 $ Capital 2394-420530-920-0 Buildings - 77,533 50,000 - 30,000 2394-420530-940-0 Machinery & Equipment 115,570 - 100,000 93,703 55,000 115,570 $ 77,533 $ 150,000 $ 93,703 $ 85,000 $ Total Whitefish Building Codes 575,840 $ 592,982 $ 1,090,973 $ 418,022 $ 909,297 $ Expenditures - Columbia Falls Building Codes Personnel 2394-510700-110-0 Salaries and Wages 43,960 55,415 101,775 33,725 115,368 2394-510700-120-0 Overtime - - - - 1,965 2394-510700-140-0 Employer Contributions 20,179 24,993 48,076 14,073 50,056 64,139 $ 80,408 $ 149,851 $ 47,797 $ 167,389 $ Materials and Services 2394-510700-220-0 Operating Supplies - 61 400 - 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 1,360 3,000 2394-510700-510-0 Insurance 996 1,812 2,208 1,658 1,779 2,482 $ 5,382 $ 6,358 $ 4,260 $ 8,179 $ Total Columbia Falls Building Codes 66,622 $ 85,790 $ 156,209 $ 52,058 $ 175,568 $ Total Building Codes Expenditures 642,462 $ 678,772 $ 1,247,182 $ 470,080 $ 1,084,865 $ Ending Budgetary Fund Balance 1,243,737 $ 969,372 $ Page 73 of 117 Page 73 of 117 ---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 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, which will become effective February 1, 2025, after the Haskill Basin Conservation Easement bond is paid in full. Page 74 of 117 Page 74 of 117 ---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 $442,750 Increase in investment earnings are expected to be much higher than in FY 2023 $29,496 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). Additional $20,000 budgeted in the Parks & Recreation Fund with anticipated grant funding $150,000 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) $1,660,107 Property tax relief totals $2,097,550 for FY 2024. The decrease of $322,119 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 $2,097,550 Page 75 of 117 Page 75 of 117 ---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 Page 76 of 117 Page 76 of 117 ---PAGE BREAK--- Resort Tax Resort Tax Collections by Category for Fiscal Year 2022 Resort Tax Expenditures (Inception to June 2022): Property tax relief since 1996: $ 16,897,450 Street improvements since 1996: $ 30,684,000 Park improvements since 1996: $ 2,243,485 Haskill Basin Conservation Easement Debt Service since 2016: $ 5,786,013 25% 35% 40% Lodging Bars & Restaurants Retail Page 77 of 117 Page 77 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Taxes 2100-315101 Lodging 1,115,267 1,614,695 1,614,695 1,208,844 1,757,442 2100-315102 Bars and Restaurants 1,693,681 2,187,923 2,187,923 1,438,202 2,298,194 2100-315103 Retail 1,978,778 2,514,024 2,514,024 1,400,307 2,703,757 4,787,725 $ 6,316,643 $ 6,316,643 $ 4,047,353 $ 6,759,393 $ Interest Earnings 2100-371010 Investment Earnings 8,916 10,504 10,504 20,426 40,000 8,916 $ 10,504 $ 10,504 $ 20,426 $ 40,000 $ Total Revenues 4,796,641 $ 6,327,147 $ 6,327,147 $ 4,067,779 $ 6,799,393 $ Beginning Budgetary Fund Balance 3,187,581 $ 2,633,357 $ Property Tax Rebate 2,419,669 $ 2,097,550 $ Streets 455,196 $ 331,008 $ Parks 312,715 $ 204,798 $ Total Resources 9,514,728 $ 9,432,750 $ Expenditures Capital 2100-430230-932-0 Street Improvements 1,838,593 2,242,139 3,010,000 1,636,716 2,000,000 2100-460430-931-0 Park Improvements 87,312 110,515 330,000 132,753 300,000 1,925,905 $ 2,352,654 $ 3,340,000 $ 1,769,468 $ 2,300,000 $ Other Financing Uses 2100-521002-820-0 Transfers (Prop. Tax Relief) 1,124,310 1,534,066 2,419,669 2,419,669 2,097,550 2100-521032-820-0 Transfers (Haskill Basin C.E. Debt) 1,175,865 1,551,368 1,553,947 994,030 1,660,107 2,300,175 $ 3,085,434 $ 3,973,616 $ 3,413,699 $ 3,757,657 $ Total Expenditures 4,226,080 $ 5,438,088 $ 7,313,616 $ 5,183,167 $ 6,057,657 $ Ending Budgetary Fund Balance 2,201,112 $ 3,375,093 $ Property Tax Rebate 1,665,305 $ 1,779,072 $ Streets 331,008 $ 1,413,967 $ Parks 204,798 $ 142,053 $ Total 9,514,728 $ 9,432,750 $ Resort Tax Fund - 2100 Page 78 of 117 Page 78 of 117 ---PAGE BREAK--- Impact Fee Fund Impact Fee Fund FY 2024 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 fee calculation took place in FY 2023 and was funded through other City funds. 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 no projects funded by impact fees scheduled for FY 2024, however 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 year-to-date actuals. Page 79 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Charges for Services 2399-341072 Impact Fee - Paved Trails 93,305 55,649 65,000 25,037 40,000 2399-341073 Impact Fee - Park Maint Building 21,681 14,519 15,000 6,269 10,000 2399-341074 Impact Fee - ESC 95,413 89,520 87,000 36,960 65,000 2399-341075 Impact Fee - City Hall 9,713 8,764 9,000 3,560 6,000 2399-341076 Impact Fee - Stormwater 35,854 31,403 32,000 17,540 28,000 255,966 $ 199,855 $ 208,000 $ 89,366 $ 149,000 $ Interest 2399-371010 Investment Earnings - Paved Trails 884 820 820 [PHONE REDACTED]-371010 Investment Earnings - Parks Maint. Bldg 196 198 200 [PHONE REDACTED]-371010 Investment Earnings - ESC 1,503 1,510 1,510 2,352 4,700 2399-371010 Investment Earnings - City Hall 399 360 360 532 1,050 2399-371010 Investment Earnings - Stormwater 742 810 810 1,226 2,450 3,724 $ 3,699 $ 3,700 $ 4,895 $ 9,800 $ Total Revenues 259,690 $ 203,554 $ 211,700 $ 94,261 $ 158,800 $ Beginning Budgetary Fund Balance 1,068,055 $ 952,755 $ Paved Trails 236,518 $ 62,838 $ Parks Maint. Bldg 58,240 $ 73,440 $ Emergency Services Center 439,838 $ 528,348 $ City Hall 101,745 $ 111,105 $ Stormwater 231,714 $ 177,024 $ Total Resources 1,279,755 $ 1,111,555 $ Expenditures Capital 2399-430235-930-0 Stormwater Improvements - - 87,500 - - 2399-460434-938-0 Paved Trail Improvements 55,676 - 239,500 238,737 - 55,676 $ - $ 327,000 $ 238,737 $ - $ Total Expenditures 55,676 $ - $ 327,000 $ 238,737 $ - $ Ending Budgetary Fund Balance 952,755 $ 1,111,555 $ Paved Trails 62,838 $ 103,738 $ Parks Maint. Bldg 73,440 $ 84,140 $ Emergency Services Center 528,348 $ 598,048 $ City Hall 111,105 $ 118,155 $ Stormwater 177,024 $ 207,474 $ Impact Fee Fund - 2399 Page 80 of 117 Page 80 of 117 ---PAGE BREAK--- Library Fund 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. Page 81 of 117 Page 81 of 117 ---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 or other incentive programs. Page 82 of 117 Page 82 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 Page 83 of 117 Page 83 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 80 5,000 350 $ 826 $ 7,500 $ 80 $ 7,500 $ Total Revenues 350 $ 826 $ 7,500 $ 80 $ 7,500 $ Beginning Budgetary Fund Balance 2,245 $ 2,245 $ Total Resources 9,745 $ 9,745 $ 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 $ 2,245 $ Housing Rehabilitation Fund - 2987 Page 84 of 117 Page 84 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Taxes 2989-311010 Real Property Taxes - - 196,836 100,416 216,590 2989-311020 Personal Property Taxes - - 700 - 700 2989-312000 Penaties & Interest - - - 6 - - $ - $ 197,536 $ 100,422 $ 217,290 $ 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 $ 100,422 $ 217,290 $ Beginning Budgetary Fund Balance 5,571 $ 203,107 $ Total Resources 203,107 $ 420,397 $ Expenditures Other Financing Uses 2989-470450-790-0 Affordable Housing Projects - - 203,107 - 420,397 2989-470000-790-0 Contribution & Donations to WHA - 509,000 - - - - $ 509,000 $ 203,107 $ - $ 420,397 $ Total Expenditures - $ 509,000 $ 203,107 $ - $ 420,397 $ Ending Budgetary Fund Balance - $ Affordable Housing Fund - 2989 Page 85 of 117 Page 85 of 117 ---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. To date up to $2,000,000 has been committed for the Depot Park Townhomes Project to be develop by the Whitefish Housing Authority and will include affordable for‐purchase housing with units using these funds sold at prices affordable to income levels at 80% of area median income. The remaining $132,530 is budgeted as a transfer to the General Fund to account for lost revenue during the pandemic with a portion bring further transferred to the Parks & Recreation Fund to ensure continued operations. Page 86 of 117 Page 86 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Interest 2994-371010 Investment Earnings 38 1,150 1,200 1,214 2,500 38 $ 1,150 $ 1,200 $ 1,214 $ 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 $ 1,214 $ 2,500 $ Beginning Budgetary Fund Balance 2,126,430 $ 2,130,030 $ Total Resources 2,127,630 $ 2,132,530 $ 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 - - - - 132,530 - $ - $ - $ - $ 132,530 $ Total Expenditures - $ - $ 2,127,630 $ - $ 2,132,530 $ Ending Budgetary Fund Balance - $ - $ ARPA COVID-19 - 2994 Page 87 of 117 Page 87 of 117 ---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. Page 88 of 117 Page 88 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Interest 2992-371010 Investment Earnings 1,300 1,009 1,000 1,537 2,500 1,300 $ 1,009 $ 1,000 $ 1,537 $ 2,500 $ 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 $ 31,051 $ 2,500 $ Beginning Budgetary Fund Balance 287,484 $ 320,603 $ Total Resources 288,484 $ 323,103 $ Expenditures Materials and Services 2992-430267-939-0 Sidewalk Improvement District E - - 55,217 - 69,976 2992-430268-939-0 Sidewalk Improvement District W - - 130,178 - 148,418 2992-430269-939-0 Sidewalk Improvement District N 6,506 - 103,089 - 104,709 6,506 $ - $ 288,484 $ - $ 323,103 $ Total Expenditures 6,506 $ - $ 288,484 $ - $ 323,103 $ Ending Budgetary Fund Balance - $ - $ Sidewalks District (Cash in Lieu) Fund - 2992 Page 89 of 117 Page 89 of 117 ---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. Page 90 of 117 Page 90 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 - 25,080 4,330 $ 11,850 $ 25,025 $ - $ 25,080 $ Total Expenditures 11,850 $ 25,025 $ - $ 25,080 $ Ending Budgetary Fund Balance - $ - $ Subdivision Street Trees (Cash in Lieu) - 2993 Page 91 of 117 Page 91 of 117 ---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 $29,508 Increase in residential lighting maintenance assessment revenue only due to growth since no rate adjustment is proposed for FY 2024 $66 Expenditure Changes Small increase in personnel costs to cover wage increases and employer contribution costs in both the residential and commercial lighting district funds $6,330 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 $3,000 Decrease in utility services in commercial lighting based on year‐to‐date figures and savings from LED lights $6,000 Decrease in utility services in the residential lighting based on year‐to‐date figures and savings from LED lights $10,000 Page 92 of 117 Page 92 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Miscellaneous Revenues 2400-362000 Other Miscellaneous Revenue 20 - - 264 - 2400-363010 Maintenance Assessments 109,403 106,245 104,934 64,012 105,000 2400-363040 Penalty & Interest Special Assessments 424 443 350 325 350 109,847 $ 106,688 $ 105,284 $ 64,600 $ 105,350 $ Total Revenues 109,847 $ 106,688 $ 105,284 $ 64,600 $ 105,350 $ Beginning Budgetary Fund Balance 121,931 $ 112,250 $ Total Resources 227,216 $ 217,600 $ Expenditures Personnel 2400-430263-110-0 Salaries and Wages 19,726 19,378 20,784 10,120 21,817 2400-430263-120-0 Overtime 84 9 177 - 177 2400-430263-140-0 Employer Contributions 9,596 8,351 9,252 4,152 11,384 29,406 $ 27,738 $ 30,213 $ 14,273 $ 33,378 $ Materials and Services 2400-430263-220-0 Operating Supplies 32 51 - - 100 2400-430263-230-0 Repair & Maintenance Supplies 7,550 14,821 15,000 1,855 12,000 2400-430263-340-0 Utility Services 34,866 22,009 30,000 8,683 20,000 2400-430263-360-0 Repair & Maintenance Services - - 38,000 - 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 757 751 980 458 932 43,699 $ 38,269 $ 84,753 $ 11,728 $ 75,635 $ Total Expenditures 73,105 $ 66,007 $ 114,966 $ 26,001 $ 109,013 $ Ending Budgetary Fund Balance 112,250 $ 108,587 $ Residential Lighting District Fund - 2400 Page 93 of 117 Page 93 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Miscellaneous Revenues 2410-363010 Maintenance Assessments 107,098 104,514 118,034 66,173 88,526 2410-363040 Penalty & Interest - Assessments 390 403 350 293 350 107,488 $ 104,917 $ 118,384 $ 66,466 $ 88,876 $ Total Revenues 107,488 $ 104,917 $ 118,384 $ 66,466 $ 88,876 $ Beginning Budgetary Fund Balance 229,584 $ 284,502 $ Total Resources 347,968 $ 373,378 $ Expenditures Personnel 2410-430263-110-0 Salaries and Wages 19,726 19,378 20,784 10,120 21,817 2410-430263-120-0 Overtime 84 9 177 - 177 2410-430263-140-0 Employer Contributions 9,596 8,351 9,252 4,152 11,384 29,406 $ 27,738 $ 30,213 $ 14,273 $ 33,378 $ Materials and Services 2410-430263-220-0 Operating Supplies 127 196 500 - 550 2410-430263-230-0 Repair & Maintenance Supplies 3,331 8,416 10,000 423 10,000 2410-430263-340-0 Utility Services 12,631 9,490 16,000 3,736 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 757 751 980 458 932 17,340 $ 19,490 $ 33,253 $ 7,040 $ 27,285 $ Total Expenditures 46,746 $ 47,228 $ 63,466 $ 21,312 $ 60,663 $ Ending Budgetary Fund Balance 284,502 $ 312,715 $ Commercial Lighting District Fund - 2410 Page 94 of 117 Page 94 of 117 ---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 was signed by the Governor and establishes that the funds collected will now no longer require a match to be used or 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. Page 95 of 117 Page 95 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Intergovernmental 2821-335040 Gasoline Tax Apportionment 185,491 185,491 410,608 210,608 226,849 185,491 $ 185,491 $ 410,608 $ 210,608 $ 226,849 $ Miscellaneous Revenues 2821-365000 Contributions and Donations - - - - - - $ - $ - $ - $ - $ Other Financing Sources 2821-383000 Interfund Operating Transfer In 9,275 9,275 20,530 10,530 - 9,275 $ 9,275 $ 20,530 $ 10,530 $ - $ Total Revenues 194,765 $ 194,765 $ 431,138 $ 221,138 $ 226,849 $ Beginning Budgetary Fund Balance 327,050 $ 698,189 $ Total Resources 758,189 $ 925,037 $ Expenditures Capital 2821-430200-932-0 Street Improvements - - 700,000 - 900,000 2821-430230-930-0 Improvements Other than Buildings - - - - - - $ - $ 700,000 $ - $ 900,000 $ Total Expenditures - $ - $ 700,000 $ - $ 900,000 $ Ending Budgetary Fund Balance 58,189 $ 25,037 $ BaRSAA Gas Tax Fund - 2821 Page 96 of 117 Page 96 of 117 ---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 $160,000 Water Utility Right‐of‐Way fees are anticipated to increase based on increases in water service collections $10,000 Expenditure Changes Increase in personnel services is due to the addition of a new assistant maintenance operator and increase wage and benefit costs $57,759 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 $180,860 Increase in repair and maintenance services to add $50,000 to FY 2024 for alley overlays as well as other increasing costs due to inflation $79,905 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 #2 Capital Improvement – Viaduct Improvements $300,000 #3 Capital Improvement – Monegan Road Project: Parks shop to JP. Project funding is $900K from BaRSAA, $100K from Street, and $100K from the Stormwater fund $100,000 #4 Capital Improvement – Construct a quiet zone at Birch Point $350,000 Page 97 of 117 Page 97 of 117 ---PAGE BREAK--- Street Fund #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 Page 98 of 117 Page 98 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Licenses and Permits 2110-322031 Cable T.V. Franchise Fee 127,364 115,628 118,000 58,864 118,000 2110-322035 Water Utility ROW Fee 189,896 213,519 195,000 117,589 205,000 2110-322036 Wastewater Utility ROW Fee 199,498 208,679 214,768 110,408 214,768 2110-323022 Street Excavation Permit 3,645 1,975 4,500 825 4,500 520,403 $ 539,801 $ 532,268 $ 287,685 $ 542,268 $ Intergovernmental 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 80,070 163,951 161,824 $ 163,951 $ 163,951 $ 80,070 $ 323,951 $ Charges for Services 2110-343370 Plan Review / Construction Oversight 16 3,617 1,400 1,500 4,000 16 $ 3,617 $ 1,400 $ 1,500 $ 4,000 $ Miscellaneous Revenues 2110-362000 Other Miscellaneous Revenue 20,496 51,013 15,000 38,313 16,500 2110-363010 Maintenance Assessments 1,109,579 1,094,361 1,120,294 667,086 1,120,294 2110-363040 Penalty & Interest Special Assessments 3,963 4,568 3,500 3,435 4,500 2110-363050 Latecomer Fee 4,151 - - - - 1,138,189 $ 1,149,942 $ 1,138,794 $ 708,834 $ 1,141,294 $ 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 $ 1,078,089 $ 2,011,514 $ Beginning Budgetary Fund Balance 3,272,767 $ 2,676,569 $ Total Resources 5,109,181 $ 4,688,082 $ Street and Alley Fund - 2110 Page 99 of 117 Page 99 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Street and Alley Fund - 2110 Expenditures - Street and Alley Personnel 2110-430200-110-0 Salaries and Wages 371,023 373,092 385,287 197,248 421,013 2110-430200-111-0 Seasonal / Temporary 237 - 2,970 - 2,970 2110-430200-112-0 Permanent Part Time 7,512 6,941 13,961 2,449 12,120 2110-430200-120-0 Overtime 6,591 4,952 6,603 1,876 6,864 2110-430200-140-0 Employer Contributions 184,349 164,469 182,240 85,465 205,853 2110-430200-147-0 Medical Deduction Reimbursement 634 672 - 13 - 570,346 $ 550,126 $ 591,061 $ 287,051 $ 648,820 $ Materials and Services 2110-430200-210-0 Office Supplies & Materials 834 1,428 2,200 196 2,420 2110-430200-220-0 Operating Supplies 27,203 14,709 15,490 18,378 17,039 2110-430200-230-0 Repair & Maintenance Supplies 110,537 114,121 185,700 126,022 206,770 2110-430200-310-0 Communication & Transportation 93 305 600 147 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 18,070 31,259 2110-430200-340-0 Utility Services 13,723 14,334 15,545 6,805 17,100 2110-430200-350-0 Professional Services 89,764 156,398 68,600 72,798 249,460 2110-430200-360-0 Repair & Maintenance Services 27,268 39,029 409,745 26,406 489,650 2110-430200-370-0 Travel & Training (324) 1,631 11,550 1,052 10,470 2110-430200-390-0 Other Purchased Services 140 425 1,000 4,659 2,500 2110-430200-510-0 Insurance 24,268 24,264 21,459 18,414 23,580 2110-430200-530-0 Rent / Lease 408 3,208 1,300 - 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 9,917 20,080 355,960 $ 435,381 $ 809,247 $ 332,099 $ 1,105,328 $ Capital 2110-430200-932-0 Street Improvements - 85,663 715,000 962,904 775,000 2110-430200-940-0 Machinery & Equipment 62,490 124,332 337,130 282,949 36,130 62,490 $ 209,995 $ 1,052,130 $ 1,245,852 $ 811,130 $ 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 $ 1,865,002 $ 2,565,278 $ Page 100 of 117 Page 100 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 - 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 - 21,992 2,424 $ 12,351 $ 68,315 $ - $ 72,538 $ Materials and Services 2110-430251-220-0 Operating Supplies - 8,502 - 3,271 - 2110-430251-230-0 Repair & Maintenance Supplies 46,918 30,672 28,000 1,431 30,800 2110-430251-234-0 De-Icing Supplies - - 55,000 12,791 60,500 2110-430251-360-0 Repair & Maintenance Services 621 9,049 20,000 - 22,000 2110-430251-397-0 Contracted Workers 27,170 35,813 90,000 - 99,000 2110-430251-510-0 Insurance 518 2,731 3,328 237 254 75,227 $ 86,767 $ 196,328 $ 17,729 $ 212,554 $ 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 $ 17,729 $ 285,093 $ Total Street Fund Expenditures 1,075,723 $ 1,359,797 $ 2,752,612 $ 1,882,731 $ 2,850,371 $ Ending Budgetary Fund Balance 2,356,569 $ 1,837,712 $ Page 101 of 117 Page 101 of 117 ---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 $14,537 Decrease in professional services as the Impact Fee Study will be complete in FY 2023 $10,000 #1 Capital Improvement Project – Sump Pump Collection. Creekwood, Texas Ave. and Crestwood Ave. $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 $100,000 Page 102 of 117 Page 102 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Charges for Services 2525-343370 Plan Review / Construction Oversight 19,850 13,400 15,000 3,800 15,000 19,850 $ 13,400 $ 15,000 $ 3,800 $ 15,000 $ Miscellaneous 2525-363010 Maintenance Assessments 454,968 451,883 458,202 272,961 458,202 2525-363040 Penalty & Interest Special Assessments 1,657 1,929 1,300 1,409 1,300 456,625 $ 453,812 $ 459,502 $ 274,370 $ 459,502 $ Total Revenues 476,475 $ 467,212 $ 474,502 $ 278,170 $ 474,502 $ Beginning Budgetary Fund Balance 1,515,638 $ 951,097 $ Total Resources 1,990,140 $ 1,425,600 $ Expenditures Personnel 2525-430235-110-0 Salaries and Wages 87,813 95,991 107,830 46,675 116,246 2525-430235-120-0 Overtime 1,118 1,061 2,163 374 2,229 2525-430235-140-0 Employer Contributions 45,612 42,976 52,283 20,704 58,338 2525-430235-147-0 Medical Deduction Reimbursement 31 48 - 2 - 134,574 $ 140,076 $ 162,276 $ 67,755 $ 176,813 $ 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 - 1,100 2525-430235-350-0 Professional Services - - 10,000 1,480 - 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 3,116 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 2,458 4,971 7,833 $ 14,866 $ 64,667 $ 18,975 $ 45,654 $ Capital 2525-430235-930 Improvements Other than Buildings 96,495 15,202 643,100 13,693 350,000 2525-430235-940 Machinery and Equipment - - 169,000 173,539 - 96,495 $ 15,202 $ 812,100 $ 187,232 $ 350,000 $ Total Expenditures 238,902 $ 170,144 $ 1,039,043 $ 273,962 $ 572,467 $ Ending Budgetary Fund Balance 951,097 $ 853,132 $ Stormwater Fund - 2525 Page 103 of 117 Page 103 of 117 ---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 will have 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‐to‐date 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 $200,000 Water impact fees reflect no changes based on year‐to‐date actuals. The impact fee update changes have not been accounted for in the FY 2024 budget ‐ 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. $106,160 Expenditure Changes Increase in personnel services related to higher wages and benefit costs $97,448 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‐to‐date 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 Decrease in professional services mostly due to completion of the 5‐year Impact Fee Update for Water $6,285 Increase in legal service fees for defense attorneys for the Impact Fee Civil Complaint $50,000 Estimated budget authority needed for the refund of wastewater impact fees based on internal audit $125,000 Decrease in property tax relief transfer to General Fund for amounts received over the required debt payments (Total transfer is $405,972) $62,080 Page 104 of 117 Page 104 of 117 ---PAGE BREAK--- Water Fund 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 $100,000 #5 Capital Improvement – Cast Iron Water Main Replacement – O’Brien Avenue (25% Impact Fees) $500,000 #6 Capital Improvement – South Water Storage and Production $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 Page 105 of 117 Page 105 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Intergovernmental 5210-331110 Federal Disaster Aid - CARES ACT 636 - 1,454,142 - - 5210-334121 DNRC Grants 31,886 - - - - 32,522 $ - $ 1,454,142 $ - $ - $ Charges for Services 5210-341077 5% Admin Fee for Impact Fees 37,905 27,638 22,500 10,329 20,000 5210-343021 Metered Water Sales 3,797,914 3,983,228 3,900,000 2,352,827 4,100,000 5210-343025 Water Impact Fees/Permits 754,738 531,436 450,000 220,112 450,000 5210-343026 Water Installation Charges 98,939 76,325 80,000 32,775 70,000 5210-343027 Miscellaneous Water Revenue 33,213 2,612 5,000 28,748 5,000 5210-343029 Late Fee 16,490 33,278 35,000 22,923 45,000 5210-343370 Plan Review / Construction Oversight 125 1,367 2,500 200 1,500 4,739,325 $ 4,655,884 $ 4,495,000 $ 2,667,914 $ 4,691,500 $ Miscellaneous 5210-363050 Latecomer Fee 2,671 - 3,000 - 3,000 2,671 $ - $ 3,000 $ - $ 3,000 $ Investment Earnings 5210-371010 Investment Earnings 47,002 39,995 40,000 47,528 40,000 47,002 $ 39,995 $ 40,000 $ 47,528 $ 40,000 $ 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 1,553,947 994,030 1,660,107 9,008,485 $ 2,592,520 $ 1,553,947 $ 994,030 $ 1,660,107 $ Total Revenues 13,830,005 $ 7,288,399 $ 7,546,089 $ 3,709,472 $ 6,394,607 $ Beginning Total Water Balance 10,680,342 $ 9,453,000 $ Beginning Water Impact Fee Balance 1,712,585 $ 1,287,585 $ Debt Service Reserves and Haskill Surplus 1,574,777 $ 1,512,694 $ Unrestricted Working Capital 7,392,979 $ 6,755,637 $ Water Fund - 5210 Page 106 of 117 Page 106 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Water Fund - 5210 Expenditures Personnel 5210-430500-110 Salaries and Wages 750,123 754,742 828,893 387,183 888,456 5210-430500-111 Seasonal / Temporary 462 - 2,970 - 2,970 5210-430500-112 Permanent Part Time 15,494 12,931 24,695 4,408 21,388 5210-430500-120 Overtime 27,419 22,891 19,488 10,600 19,754 5210-430500-140 Employer Contributions 365,929 335,512 384,274 164,663 425,200 5210-430500-147 Medical Deduction Reimbursement 1,258 744 - 139 - 1,160,685 $ 1,126,820 $ 1,260,320 $ 566,994 $ 1,357,768 $ Materials and Services 5210-430500-210 Office Supplies & Materials 2,075 2,863 3,850 1,192 3,850 5210-430500-220 Operating Supplies 62,937 71,906 63,640 36,674 70,004 5210-430500-230 Repair & Maintenance Supplies 128,413 159,595 253,858 59,167 279,243 5210-430500-310 Communication & Transportation 16,990 14,660 15,500 6,952 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 24,023 44,476 5210-430500-340 Utility Services 70,808 98,415 50,935 35,488 95,000 5210-430500-350 Professional Services 57,174 32,629 55,150 16,422 48,865 5210-430500-352 Legal Services (Impact Fee Complaint) - - 50,000 22,893 100,000 5210-430500-360 Repair & Maintenance Services 27,032 35,742 58,150 7,056 40,315 5210-430500-370 Travel & Training 920 9,548 16,170 4,237 17,787 5210-430500-390 Other Purchased Services 20,441 20,660 23,500 13,105 25,850 5210-430500-397 Contracted Workers 1,395 4,500 - - - 5210-430500-510 Insurance 39,043 45,475 64,891 59,504 73,100 5210-430500-530 Rent / Lease 1,391 13,653 13,296 12,687 14,496 5210-430500-540 Special Assessments 14,056 6,392 19,055 11,527 19,055 5210-430500-545 Utility ROW Fee 189,896 213,519 195,000 117,589 205,000 5210-430500-730 Grants to other Institutions 7,000 14,167 6,667 6,667 6,667 5210-430500-800 Impact Fee Refunds - - 100,000 - 125,000 5210-430500-880 Administrative Costs 35,345 32,363 41,198 19,108 38,101 697,965 $ 813,903 $ 1,067,301 $ 454,291 $ 1,225,959 $ 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 1,582,436 1,745,000 5210-430500-940 Machinery & Equipment 67,166 117,092 134,230 - 105,230 9,172,140 $ 2,392,749 $ 3,950,990 $ 1,582,436 $ 1,880,230 $ Debt Service 5210-490500-610 Principal 442,000 452,000 554,000 236,772 482,000 5210-490500-611 Principal - Haskill Basin C.E. Bond 927,000 991,000 1,081,000 540,000 1,197,000 5210-490500-620 Interest 90,987 190,603 276,016 106,602 197,156 5210-490500-621 Interest - Haskill Basin C.E. Bond 115,913 92,313 66,975 36,863 31,450 1,575,900 $ 1,725,916 $ 1,977,992 $ 920,237 $ 1,907,606 $ Other Financing Uses 5210-521000-822 Transfer to Parks and Recreation Fund 49,302 43,331 53,773 - 49,018 5210-521002-820 Transfers to Other Funds 60,168 132,953 468,055 468,055 405,972 109,470 $ 176,284 $ 521,828 $ 468,055 $ 454,990 $ Total Expenditures 12,716,160 $ 6,235,672 $ 8,778,431 $ 3,992,013 $ 6,826,552 $ Ending Total Water Balance 9,453,000 $ 9,021,054 $ Ending Water Impact Fee Balance 1,287,585 $ 1,487,585 $ Debt Service Reserves and Haskill Surplus 1,574,777 $ 1,530,516 $ Unrestricted Working Capital 6,590,637 $ 6,002,953 $ Page 107 of 117 Page 107 of 117 ---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 No change in sewer service charges as there is no anticipated rate increase for FY 2024 ‐ Decrease in wastewater impact fees based on year‐to‐date figures and possible economic changes $100,000 Conservative increase in investment earnings based on year‐to‐date actuals and projected rate adjustments $1,600 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 $41,714 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 $23,910 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 $33,700 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 #2 Capital Improvement – Manhole & Pipe Rehab – Lining Downtown Sewers $500,000 Page 108 of 117 Page 108 of 117 ---PAGE BREAK--- Wastewater Fund #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 #1 Capital Other – Automatic Reading System (split Water/Wastewater) $75,000 Page 109 of 117 Page 109 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary 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 11,983 20,000 5310-343031 Sewer Service Charges 3,989,963 4,174,292 4,295,370 2,205,634 4,295,370 5310-343032 Sewer Inspection Fee 6,158 6,255 2,000 3,261 4,000 5310-343033 Wastewater Impact Fees/Permits 907,985 745,346 500,000 245,085 400,000 5310-343034 Big Mtn Sewer Permits / PIF 194,485 169,312 50,000 40,978 50,000 5310-343036 Miscellaneous Sewer Revenue 2,392 939 3,000 224,288 9,000 5310-343370 Plan Review / Construction Oversight 228 1,266 2,000 200 1,500 5,145,688 $ 5,134,388 $ 4,877,370 $ 2,731,429 $ 4,779,870 $ Miscellaneous 5310-363050 Latecomer Fee 1,302 100 - - - 1,302 $ 100 $ - $ - $ - $ Investment Earnings 5310-371010 Investment Earnings 25,155 23,444 23,400 32,273 25,000 25,155 $ 23,444 $ 23,400 $ 32,273 $ 25,000 $ Other Financing Sources 5310-381070 Proceeds from Notes 14,494,630 823,522 1,739,000 410,034 1,200,000 5310-382010 Sale of General Fixed Assets 3,000 - - - 14,497,630 $ 823,522 $ 1,739,000 $ 410,034 $ 1,200,000 $ Total Revenues 19,669,775 $ 6,006,454 $ 6,639,770 $ 3,173,737 $ 6,004,870 $ Beginning Total Wastewater Balance 6,153,956 $ 6,069,397 $ Beginning Wastewater Impact Fee Balance 1,235,026 $ 1,460,026 $ Debt Service Reserves 824,913 $ 890,995 $ Unrestricted Working Capital 4,094,017 $ 4,218,376 $ Wastewater Fund - 5310 Page 110 of 117 Page 110 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Wastewater Fund - 5310 Expenditures Personnel 5310-430600-110 Salaries and Wages 755,538 819,055 911,236 388,493 929,973 5310-430600-111 Seasonal / Temporary 429 - 3,060 - 3,060 5310-430600-112 Permanent Part Time 15,099 12,456 24,167 4,163 21,031 5310-430600-120 Overtime 12,981 9,760 9,922 3,236 10,008 5310-430600-140 Employer Contributions 349,494 357,920 412,322 156,514 438,349 5310-430600-147 Medical Deduction Reimbursement 1,378 450 - 379 - 1,134,918 $ 1,199,642 $ 1,360,707 $ 552,786 $ 1,402,421 $ Materials and Services 5310-430600-210 Office Supplies & Materials 1,986 2,388 3,300 1,337 3,300 5310-430600-220 Operating Supplies 168,870 89,357 98,900 29,120 99,845 5310-430600-230 Repair & Maintenance Supplies 137,033 192,792 217,333 72,120 228,396 5310-430600-310 Communication & Transportation 15,742 14,216 15,500 6,783 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 24,137 41,298 5310-430600-340 Utility Services 91,328 106,700 102,175 44,050 106,493 5310-430600-350 Professional Services 56,822 63,516 99,100 23,858 123,010 5310-430600-352 Legal Services (Impact fee complaint) - - 50,000 22,893 100,000 5310-430600-360 Repair & Maintenance Services 79,031 76,552 37,000 115,861 70,700 5310-430600-370 Travel & Training 399 8,133 16,170 5,744 17,787 5310-430600-390 Other Purchased Services 13,436 13,285 22,500 10,550 24,750 5310-430600-397 Contracted Workers - 1,500 - - - 5310-430600-510 Insurance 35,608 39,853 74,350 68,934 81,408 5310-430600-530 Rent / Lease 1,332 1,338 2,506 108 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 199,498 208,679 214,768 110,408 214,768 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 20,630 39,344 860,904 $ 888,109 $ 1,172,387 $ 565,392 $ 1,310,172 $ Capital 5310-430600-930 Improvements Other than Buildings 11,525,230 1,511,292 2,419,000 134,054 1,800,000 5310-430600-940 Machinery & Equipment 95,378 198,000 209,230 - 82,230 11,620,609 $ 1,709,292 $ 2,628,230 $ 134,054 $ 1,882,230 $ Debt Service 5310-490500-610 Principal 1,028,000 1,151,000 1,057,000 530,000 1,088,000 5310-490500-620 Interest 319,035 483,670 506,004 221,036 373,590 1,347,035 $ 1,634,670 $ 1,563,004 $ 751,036 $ 1,461,590 $ Total Expenditures 14,963,466 $ 5,431,713 $ 6,724,328 $ 2,003,268 $ 6,056,413 $ Ending Total Wastewater Balance 6,069,397 $ 6,017,853 $ Ending Wastewater Impact Fee Balance 1,460,026 $ 1,735,026 $ Debt Service Reserves 890,995 $ 936,595 $ Unrestricted Working Capital 3,718,376 $ 3,346,232 $ Page 111 of 117 Page 111 of 117 ---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. $109,233 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 $34,541 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 $81,213 Page 112 of 117 Page 112 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Charges for Services 5410-343041 Garbage Collection Charges - 1,212,852 1,496,252 633,933 1,605,485 - $ 1,212,852 $ 1,496,252 $ 633,933 $ 1,605,485 $ Interest 5410-371010 Investment Earnings 203 349 350 534 350 203 $ 349 $ 350 $ 534 $ 350 $ Total Revenues 203 $ 1,213,201 $ 1,496,602 $ 634,467 $ 1,605,835 $ Beginning Budgetary Working Capital 115,652 $ 115,652 $ Total Resources 1,612,254 $ 1,721,487 $ Expenses Personnel 5410-430800-110 Salaries and Wages 29,167 30,473 77,510 16,214 102,875 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 6,137 41,799 42,388 $ 43,682 $ 110,261 $ 22,490 $ 144,802 $ Materials and Services 5410-430800-210 Office Supplies & Materials - 480 500 [PHONE REDACTED]-430800-220 Operating Supplies 303 2,771 500 613 1,200 5410-430800-230 Repair & Maintenance Supplies - 620 1,000 - 500 5410-430800-310 Communication & Transportation 2,805 13,259 15,000 6,934 15,000 5410-430800-330 Publicity, Subscriptions & Dues 292 861 2,100 1,891 2,000 5410-430800-360 Repair & Maintenance Services - 1,843 2,500 3,600 4,000 5410-430800-370 Travel & Training - 297 500 8 500 5410-430800-390 Other Purchased Services 249,764 1,116,839 1,359,603 497,594 1,440,816 5410-430800-510 Insurance 250 996 934 [PHONE REDACTED]-430800-530 Rents/Leases - - - [PHONE REDACTED]-430800-880 Administrative Costs 1,288 1,276 3,621 1,672 4,078 254,701 $ 1,139,242 $ 1,386,258 $ 513,638 $ 1,469,966 $ Total Expenses 297,090 $ 1,182,924 $ 1,496,519 $ 536,128 $ 1,614,768 $ Ending Working Capital 115,735 $ 106,719 $ Solid Waste Fund - 5410 Page 113 of 117 Page 113 of 117 ---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 payments. Currently only two SID Bonds are outstanding including SID 166 (JP Road) and SID 167 (Downtown Parking Facility). Page 114 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Interest 3400-371010 Investment Earnings 821 637 400 1,176 2,200 821 $ 637 $ 400 $ 1,176 $ 2,200 $ Total Revenues 821 $ 637 $ 400 $ 1,176 $ 2,200 $ Beginning Budgetary Fund Balance 234,832 $ 236,232 $ Total Resources 235,232 $ 238,432 $ Expenditures Other Financing Uses 3400-521002-820 Transfers to SID Funds - - - - - - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Budgetary Fund Balance 235,232 $ 238,432 $ SID Revolving Fund - 3400 Page 115 of 117 Page 115 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Miscellaneous Revenues 3545-363020 Bond Principal and Interest Assessments 106,374 105,840 105,284 74,175 105,284 3545-363040 Penalty & Interest Special Assessments 182 283 250 209 250 106,555 $ 106,123 $ 105,534 $ 74,384 $ 105,534 $ Interest 3545-371010 Investment Earnings 528 525 300 405 800 528 $ 525 $ 300 $ 405 $ 800 $ Total Revenues 107,083 $ 106,648 $ 105,834 $ 74,789 $ 106,334 $ Beginning Budgetary Fund Balance 67,774 $ 96,000 $ Total Resources 173,608 $ 202,334 $ Expenditures Debt Service 3545-490300-610 Principal 65,000 7,631 65,000 65,000 3545-490300-620 Interest 18,285 72,631 12,208 6,104 9,120 3545-490300-630 Paying Agent Fees 350 350 400 400 400 83,635 $ 80,612 $ 77,608 $ 6,504 $ 74,520 $ Total Expenditures 83,635 $ 80,612 $ 77,608 $ 6,504 $ 74,520 $ Ending Budgetary Fund Balance 96,000 $ 127,814 $ SID #166 (J.P. Road) Fund - 3545 Page 116 of 117 Page 116 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2021 Actual FY 2022 Budget FY 2023 Actual YTD FY 2023 12-31-2022 Preliminary Budget FY 2024 Revenues Miscellaneous Revenues 3550-363020 Bond Principal and Interest Assessments 68,083 64,414 63,272 39,768 62,000 3550-363040 Penalty & Interest Special Assessments 209 243 200 146 200 68,292 $ 64,657 $ 63,472 $ 39,915 $ 62,200 $ Interest 3550-371010 Investment Earnings 220 195 100 270 500 220 $ 195 $ 100 $ 270 $ 500 $ Total Revenues 68,512 $ 64,852 $ 63,572 $ 40,184 $ 62,700 $ Beginning Budgetary Fund Balance 47,262 $ 50,839 $ Total Resources 110,834 $ 113,539 $ Expenditures Debt Service 3550-490300-610-0 Principal 29,132 29,767 31,757 15,707 33,157 3550-490300-620-0 Interest 30,859 30,227 28,238 14,290 26,837 59,991 $ 59,994 $ 59,995 $ 29,997 $ 59,994 $ Total Expenditures 59,991 $ 59,994 $ 59,995 $ 29,997 $ 59,994 $ Ending Budgetary Fund Balance 50,839 $ 53,545 $ SID #167 (Downtown Parking Facility) Fund - 3550 Page 117 of 117 Page 117 of 117