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MONTANA DEPARTMENT OF ADMINISTRATION State Financial Services Division Local Government Services Mitchell Building, Room 270, PO Box 200547, Helena, Montana 59620-0547 021503 MONTANA CITY OF WHITEFISH ANNUAL FINANCIAL REPORT FISCAL YEAR ENDING JUNE 30, 2019 REVISED DECEMBER 2019/VERSION 19.2.1 ADDRESS CITY, STATE ZIP ENTITY # FOR DEPARTMENT OF ADMINSTRATION USE ONLY Entered into Database Date: Reviewed by System's Staff ---PAGE BREAK--- ---PAGE BREAK--- ---PAGE BREAK--- CITY OF WHITEFISH ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FISCAL YEAR ENDING JUNE 30, 2019 Page No. INTRODUCTORY SECTION Letter of Transmittal 2 List of Elected and Appointed Officials – Signature 3 FINANCIAL SECTION Management's Discussion and Analysis 5-12 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position 14 Statement of Activities 15 Fund Financial Statements: Balance Sheet - Governmental Funds 16 Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Position…………………. 17 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 18 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 19 Statement of Net Position - Proprietary Funds 20 21 22 Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds Statement of Cash Flows - Proprietary Funds Statement of Fiduciary Net Position -Fiduciary 23 Notes to the Financial Statements 24-60 Required Supplementary Information: Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund and Major Special Revenue 62-66 Other Supplementary Information: Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Special Revenue Funds 72-76 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Special Revenue Funds 77-110 Combining Balance Sheet - Nonmajor Debt Service Funds 111 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Debt Service Funds 112-115 Combining Balance Sheet - Nonmajor Capital Projects Funds 116 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Capital Projects Funds 117-118 Combining Statement of Net Position - Nonmajor Enterprise Funds 119-120 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Nonmajor Enterprise Funds 121 Schedule of Federal/State Grants, Entitlements and Shared Revenues 122-135 Cash Reconciliation 139 GENERAL INFORMATION SECTION General Information 141 ---PAGE BREAK--- INTRODUCTORY SECTION Page 1 of 141 ---PAGE BREAK--- December 31, 2019 Montana Department of Administration Local Government Services Bureau Mitchell Building, Room 270 PO Box 200547 Helena, MT 59620-0547 To Whom It May Concern, Please find enclosed the City of Whitefish Annual Financial Report for fiscal year ending June 30, 2019. If you have any questions or concerns, please call me at [PHONE REDACTED]. Sincerely, Dana Smith City Manager Page 2 of 141 ---PAGE BREAK--- OFFICE NAME OF COUNTY OFFICIALS/OFFICERS DATE TERM EXPIRES Mayor John M. Muhlfeld December 31, 2019 Councilperson Richard Hildner December 31, 2019 Councilperson Katie Williams December 31, 2019 Councilperson Frank Sweeney December 31, 2019 Councilperson Andy Fuery December 31, 2021 Councilperson Melissa Hartman December 31, 2021 Councilperson Ryan Hennen December 31, 2021 City Manager Dana Smith Finance Director Dana Smith Attorney Angela Jacobs Chief of Police William Dial Fire Chief Joseph Page Clerk Michelle Howke Municipal Judge William Hileman Respectfully submitted; City Manager Date CITY OF WHITEFISH ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDING JUNE 30, 2019 CITY OF WHITEFISH ELECTED OFFICIALS/OFFICERS IN ACCORDANCE WITH STATE LAW, I HEREBY TRANSMIT THE December 31, 2019 Page 3 of 141 ---PAGE BREAK--- MANAGEMENT'S DISCUSSION AND ANALYSIS Page 4 of 141 ---PAGE BREAK--- The discussion and analysis of the City of Whitefish’s financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2019. The City encourages readers to consider the information presented in conjunction with the City’s financial statements and accompanying notes. FINANCIAL HIGHLIGHTS ● The total assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at June 30, 2019 by $110,952,264 as reported in the statement of net position. This figure represents an increase of $9,942,693 in net position from the prior year. ● The total fiscal year end governmental fund balance was $15,513,053 as reported in the balance sheet for governmental funds. This figure represents an increase of $2,762,128 from the prior year. ● The unassigned general fund balance at fiscal year-end was $1,499,497. This figure represents an increase of $472,023 from the prior year. EXPLANATION OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements, which are comprised of three components: 1. Government-wide financial statements 2. Fund Financial Statements 3. Notes to the Financial Statements Other required supplementary information is also included at the end of the financial section. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances using the accrual basis of accounting. The statement of net position presents information on all of the City’s assets and deferred outflows of resources and liabilities and deferred inflows of resources with the difference between the two reported as net position. Over time, increases and decreases in net position may serve as a useful indicator of whether the City’s financial position is improving or deteriorating. The statement of activities presents information reflecting how the City’s net position has changed during the fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. delinquent taxes and earned, but unused vacation leave). Page 5 of 141 ---PAGE BREAK--- The government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, social and economic services, public works, planning, culture and recreation, housing and economic development, and debt service. The business-type activities of the City include water, wastewater, and solid waste operations. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds - Governmental funds are used to account for those same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide statements, the fund financial statements are prepared on the modified accrual basis. Under the modified accrual basis of accounting, revenues are recognized when measurable and available and expenditures are recognized when the related fund liability is incurred, with the exception of long-term debt and similar long-term items which are recorded when due. Therefore, the focus is on near-term inflows and outflows of spendable resources as well as on the balance of spendable resources available at the end of the fiscal year. Since the focus of the governmental funds is on near-term resources, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide statements. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison. Proprietary Funds - There are two types of proprietary funds: enterprise and internal service funds. The City maintains only enterprise funds, which are used to report the same functions presented as business-type activities in the government-wide statements. The City uses enterprise funds to account for its water, sewer, and solid waste operations. Fiduciary Funds - Fiduciary funds are used to account for resources held for the benefit of parties outside the government and are not included in the government-wide financial statements as the resources of these funds are not available to support the City’s own programs. Notes to Financial Statements The notes to the financial statements provide additional narrative and information that is essential to obtaining a complete understanding of the data provided in the government-wide and fund financial statements. Page 6 of 141 ---PAGE BREAK--- Other Required Supplementary Information In addition to the basic financial statements and accompanying notes, certain required supplementary information concerning the City’s budgetary control, schedule of funding progress of other post-employment benefits, and schedule of net pension liability and contributions is provided. FINANCIAL ANALYSIS OF THE CITY Over time, net position serves as a useful indicator of a government’s financial condition. The net position for both governmental and business-type activities for the fiscal year ending June 30, 2019 totaled $110,952,264, which is an increase of $9,942,693 from the prior year. In fiscal year 2015, the City implemented GASB Statement No. 68, which affected both governmental and business- type activities and continues to affect net position in FY19 as noted in the negative unrestricted net position for governmental activities. Although the pension retirement systems are administered by the State of Montana, including determining required contributions for each plan, the City is required to report the related liability per GASB Statement No. 68. attributed to the different plans. The City’s largest portion of net position reflects investment in capital assets (land, buildings, machinery and equipment, etc.) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to our citizens. Although the City’s investment in its capital assets are reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. Restricted net position represents resources that are subject to external restrictions on how they may be used. The unrestricted net position may be used to meet the City’s ongoing obligations to citizens and creditors. The following table presents consolidated information on the City’s net position as of June 30, 2019 and June 30, 2018. City of Whitefish - Net Position Governmental Business-type Activities Activities Change Change FY19 FY18 Inc (Dec) FY19 FY18 Inc (Dec) Current and other assets $ 21,807,896 $ 18,630,280 $ 3,177,616 $ 13,509,832 $ 11,247,713 $ 2,262,119 Capital assets 74,480,442 73,933,112 547,330 34,505,699 34,124,465 381,234 Total assets 96,288,338 92,563,392 $ 3,724,946 $ 48,015,531 $ 45,372,178 $ 2,643,353 Long-term debt outstanding $ 12,340,579 $ 15,993,278 $ (3,652,699) $ 10,614,653 $ 12,129,105 $ (1,514,452) Other liabilities 7,912,664 7,218,347 694,317 2,483,709 1,585,269 898,440 Total liabilities $ 20,253,243 $ 23,211,625 $ (2,958,382) $ 13,098,362 $ 13,714,374 $ (616,012) Invested in capital assets, net of debt $ 65,097,025 $ 60,807,739 $ 4,289,286 $ 24,664,136 $ 22,760,902 $ 1,903,234 Restricted 16,548,352 14,641,134 1,907,218 3,397,663 3,072,506 325,157 Unrestricted (deficit) (5,610,282) (6,097,106) 486,824 6,855,370 5,824,396 1,030,974 Total net position $ 76,035,095 $ 69,351,767 $ 6,683,328 $ 34,917,169 $ 31,657,801 $ 3,259,365 Page 7 of 141 ---PAGE BREAK--- The City’s revenues totaled $32,500,518 for the fiscal year ending June 30, 2019. The total cost of all programs and services for that same period was $22,557,825. Therefore, the increase in net position was $9,942,693. The table below presents consolidated information on the City’s change in net position for the fiscal years ending June 30, 2019 and June 30, 2018. City of Whitefish – Changes in Net Position Governmental Business-type Activities Activities Change Change FY19 FY18 Inc (Dec) FY19 FY18 Inc (Dec) Revenues Program revenues (by major source): Charges for services $ 6,850,888 $ 5,688,296 $ 1,162,592 $ 8,134,707 $ 7,443,275 $ 691,432 Operating grants and contributions 519,676 478,039 41,637 35,639 35,639 Capital grants and contributions 136,371 329,872 (193,501) General revenues (by major source): Property taxes for general purposes 9,411,422 8,769,895 641,527 Resort Taxes 4,260,456 3,987,447 273,009 Franchise/Utility Fees 472,457 440,391 32,066 Miscellaneous 230,549 503,240 (272,691) Interest/investment earnings 254,086 112,140 141,946 195,432 96,367 99,065 State entitlement 1,107,226 1,090,946 16,280 On behalf payments 754,558 692,013 62,545 Proceeds from cash in lieu 137,051 49,735 87,316 16,780 (16,780) Total revenues $ 24,134,740 $ 22,142,014 $ 1,992,726 $ 7,556,422 $ 7,556,422 $ 809,356 Program expenses General government $ 1,017,180 $ 1,757,726 $ (740,546) Public safety 7,960,282 7,393,979 566,303 Public works 3,195,151 3,155,668 39,483 Social and economic services 1,500 3,000 (1,500) Culture and recreation 2,422,548 2,270,998 151,550 Housing and community development 1,515,656 1,307,635 208,021 Debt service - interest 330,452 413,351 (82,899) Miscellaneous 54,521 50,792 3,729 Water $ 2,930,717 $ 2,522,322 $ 408,395 Sewer 3,106,055 2,663,129 442,926 Solid Waste 23,763 6,892 16,871 Total expenses $ 16,497,290 $ 16,353,149 $ 144,141 $ 6,060,535 $ 5,192,343 $ 868,192 Increase (decrease) in net position $ 7,637,450 $ 5,788,865 $ 1,848,585 $ 2,305,243 $ 2,364,079 $ (58,836) Gain (loss) on sale of capital assets $ - $ (218,903) $ 218,903 $ - $ - $ - Transfers - net $ (954,122) $ (841,488) $ (112,634) $ 954,122 $ 841,488 $ 112,634 Total Increase (decrease in net position) $ 6,683,328 $ 4,728,474 $ 1,954,854 $ 3,259,365 $ 3,205,567 $ 53,798 Page 8 of 141 ---PAGE BREAK--- Governmental activities Revenues for the fiscal year ending June 30, 2019 from governmental activities were $24,134,740 while expenses were $16,497,290. Thus, with the $954,122 in transfers-out, net position increased $6,683,328. Total governmental revenues increased from the prior year by $1,992,726. The increase in revenues was primarily due to increased property taxes and assessments, as well as increased Resort Tax collections and investment earnings. Overall expenses increased by $144,141. Increases in wages and benefit, as well as the costs of post-employment benefits and pension costs all continue to be contributing factors. Business-type activities Revenue for the fiscal year ending June 30, 2019 from business-type activities was $8,365,778. Expenses were $6,060,535 and net transfers-in totaled $954,122, which resulted in an increase in net position of $3,259,365. Charges for services revenue increased by $691,432 from the previous year due to rate increases for both water and sewer service as the City prepares for the complete upgrade of the wastewater treatment plant. Total expenses also experienced an expected increase during FY19, which is primarily attributed increased costs for wages and benefits and the timing of capital projects. Fund Balance – Governmental Funds Balance Sheet The City’s governmental funds reported a total fund balance of $15,513,053 as of June 30, 2019, which is a $2,762,128 increase compared to the fund balance of governmental funds as of June 30, 2018. The significant increase in fund balance is primarily due to the stronger building environment, reduced capital costs since the completion of City Hall and the Parking Structure and improving cash reserves as approved in the FY19 Budget. Of the fund balance at June 30, 2019, $1,499,497 is unassigned in the General. The remaining fund balance is restricted or committed based on the source of revenue or unassigned due to a negative fund balance. GENERAL FUND BUDGETARY HIGHLIGHTS The City’s budget is prepared in accordance with Title 7, Chapter 6, Part 40, MCA (Local Government Budget Act). During fiscal year 2019 four budget amendments were approved by the City Council and are detail below: Page 9 of 141 ---PAGE BREAK--- Fund Amount Justification Resort Fund: 2100-521032-820 2100-460430-931 $83,975.00 To provide for the unanticipated required transfers to the Water Fund for the Haskill Basin Conservation Easement debt service portion of collections as a result of unexpected additional revenue. To provide for the Riverside Improvement Project and City Beach Restroom Renovations that were not properly carried over to fiscal year 2019 when preparing the budget. Fire & Ambulance Fund: 2340-420735-811 $283,730.00 To provide for the significant adjustments required by Medicare and Medicaid for ambulance bills. As ambulance rates increase, so do the required adjustments. Additional revenue from ambulance services helped offset the full $283,729.00. Gas Tax – Special Roads, Streets, and Bridges Allocation Fund: 2821-430230-930 $25,975.00 To provide for the start-up costs of the Monegan Road Improvement Project with fund balance reserved for the project. Parkland Acquisition & Development Fund: 2990-460434-931 $9,345.00 To provide for a landscaping project to reduce future maintenance costs in the West District of the Parkland Acquisition & Development Fund, as well as start-up costs of the Armory Improvement Project in the East District. All other funds expended amounts that were within the budget authority with some funds spending significantly less due to the timing of capital improvement projects and equipment purchases. Overall the General Fund tracked closely with the budget for both revenues and expenditures, once the budget amendment is considered. An increase in Planning Fees and Court Fines & Forfeitures continued into FY19, which is attributed to the strong building environment and the increased issuance of tickets and improved in-house prosecution. The Resort Tax Fund collected $273,009 more than expected due to the thriving economy and increased collections remitted by local businesses. The Tax Increment Fund revenues were overall less than projected due to the timing of the payment from the Whitefish Housing Authority for the property purchased for the Low- Income Housing Tax Credit Project on Edgewood. Payment has been received in FY20. Tax Increment expenditures were less due to urban renewal project timing. The Fire & Ambulance Fund, once the budget amendment was accounted for, tracked closely with the anticipated budget. CAPITAL ASSET AND LONG-TERM DEBT ADMINISTRATION Capital Assets The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2019 total $108,986,141. The City’s capital assets include easements, land, buildings, improvements, machinery and equipment, infrastructure, and construction in progress. The depreciation of capital assets is reflected in the various governmental and business-type expense Page 10 of 141 ---PAGE BREAK--- activities. Total depreciation expense incurred for the governmental and business-type activities during fiscal year 2019 totaled $3,375,697 and $1,278,507, respectively. Major capital assets events during fiscal year 2019:  Completed the Flathead Avenue Extension Project  Significant progress made on Somers Avenue (Resort Tax Project)  Completed the new Woodland Place Parking Lot at City Beach  Purchased vehicles for Building, Police, and Public Works  Continued making improvements to the Whitefish Trail  Continued design and construction for multiple water and sewer projects Long-term Debt The City’s total long-term debt decreased by $5,597,058 compared to prior fiscal year. Below is a summary of the outstanding long-term debt of the City as of June 30, 2019 compared to June 30, 2018. Outstanding Long-term Debt Purpose/Type June 30, 2019 June 30, 2018 Revenue Bonds: TIF 2015 Refunding (ESC) $ 2,261,000 $ 3,722,000 TIF 2016 (City Hall/Park Str.) 5,320,000 7,330,000 Water 6,631,000 7,907,000 Sewer 3,210,563 3,456,563 Special Assessment Bonds: SID 166 450,000 515,000 SID 167 756,037 769,669 Intercap Loans: Ambulance - 31,252 Fire Engine 272,087 320,104 Fire Pumper 92,211 122,358 Fire SCBA Units 93,904 139,989 Ambulance 141,703 175,000 OPEB: Governmental* 1,667,154 1,635,938 Business-type 474,502 485,789 Compensated Absences: Governmental 1,290,008 1,003,954 Business-type 298,588 279,753 Net Pension Liability: Governmental 4,808,539 5,947,490 Business-type 1,594,879 1,117,374 TOTAL $29,362,175 $34,959,233 *See notes to financial statements. Page 11 of 141 ---PAGE BREAK--- FISCAL YEAR 2020 BUDGET AND ECONOMIC FACTORS During a reappraisal year, the growth of property tax revenue includes newly taxable property that results from new construction or annexations, as well as the increase in market value of all taxable properties within the City. The taxable value is provided by the Montana Department of Revenue and final figures received resulted in an increase in the City’s taxable value for FY20 of 6.04% compared to the prior year. With the growth of taxable value and an increase in the Resort Tax Relief from higher than expected collections through the end of FY19, the FY20 budget balanced with the number of total property tax mills levied by the City reducing by 2.71 mills from the prior year. However, even with a reduction in mills, property tax revenue for FY20 is expected to grow about 3.58% Total appropriations for FY20 are $11,492,967 or 25.98% higher than last year’s budget mostly due to an increase in capital projects for the wastewater treatment plant upgrade project, the water treatment plant expansion project, and other Resort Tax funded capital projects. The FY20 Budget also provides for some small increases to maintenance assessments to continue to address capital projects so further deferral does not occur. With construction activity remaining strong in the City of Whitefish, the building license and permit revenue is expected to continue the trend from the prior year with revenues remaining about the same as FY20. The increase in construction also has a positive impact on the City’s impact fees collections. Like the strong construction environment, the spending activity by consumers in the City continues to improve as the Resort Tax collections are tracking higher than the previous year and are expected to continue to grow. Water and Wastewater service charges for FY20 are anticipated to exceed the prior year due to a rate increase that was effective October 1, 2019. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City Manager, City of Whitefish, P.O. Box 158, Whitefish MT 59937. Page 12 of 141 ---PAGE BREAK--- BASIC FINANCIAL STATEMENTS Page 13 of 141 ---PAGE BREAK--- Page 14 of 141 ---PAGE BREAK--- Page 15 of 141 ---PAGE BREAK--- Page 16 of 141 ---PAGE BREAK--- Page 17 of 141 ---PAGE BREAK--- Page 18 of 141 ---PAGE BREAK--- Page 19 of 141 ---PAGE BREAK--- Page 20 of 141 ---PAGE BREAK--- Page 21 of 141 ---PAGE BREAK--- Page 22 of 141 ---PAGE BREAK--- Page 23 of 141 ---PAGE BREAK--- Page 24 of 141 ---PAGE BREAK--- Page 25 of 141 ---PAGE BREAK--- Page 26 of 141 ---PAGE BREAK--- Page 27 of 141 ---PAGE BREAK--- Page 28 of 141 ---PAGE BREAK--- Page 29 of 141 ---PAGE BREAK--- Page 30 of 141 ---PAGE BREAK--- Page 31 of 141 ---PAGE BREAK--- Page 32 of 141 ---PAGE BREAK--- Page 33 of 141 ---PAGE BREAK--- Page 34 of 141 ---PAGE BREAK--- Page 35 of 141 ---PAGE BREAK--- Page 36 of 141 ---PAGE BREAK--- Page 37 of 141 ---PAGE BREAK--- Page 38 of 141 ---PAGE BREAK--- Page 39 of 141 ---PAGE BREAK--- Page 40 of 141 ---PAGE BREAK--- Page 41 of 141 ---PAGE BREAK--- Page 42 of 141 ---PAGE BREAK--- Page 43 of 141 ---PAGE BREAK--- Page 44 of 141 ---PAGE BREAK--- Page 45 of 141 ---PAGE BREAK--- Page 46 of 141 ---PAGE BREAK--- Page 47 of 141 ---PAGE BREAK--- Page 48 of 141 ---PAGE BREAK--- Page 49 of 141 ---PAGE BREAK--- Page 50 of 141 ---PAGE BREAK--- Page 51 of 141 ---PAGE BREAK--- Page 52 of 141 ---PAGE BREAK--- Page 53 of 141 ---PAGE BREAK--- Page 54 of 141 ---PAGE BREAK--- Page 55 of 141 ---PAGE BREAK--- Page 56 of 141 ---PAGE BREAK--- Page 57 of 141 ---PAGE BREAK--- Page 58 of 141 ---PAGE BREAK--- Page 59 of 141 ---PAGE BREAK--- Page 60 of 141 ---PAGE BREAK--- REQUIRED SUPPLEMENTARY INFORMATION Page 61 of 141 ---PAGE BREAK--- Page 62 of 141 ---PAGE BREAK--- Page 63 of 141 ---PAGE BREAK--- Page 64 of 141 ---PAGE BREAK--- Page 65 of 141 ---PAGE BREAK--- Page 66 of 141 ---PAGE BREAK--- Page 67 of 141 ---PAGE BREAK--- Page 68 of 141 ---PAGE BREAK--- Page 69 of 141 ---PAGE BREAK--- Page 70 of 141 ---PAGE BREAK--- OTHER SUPPLEMENTARY INFORMATION Page 71 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 5 47. COMBINING BALANCE SHEET - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2110 2210 2220 2394 STREET AND ALLEY PARKS, RECREATION LIBRARY FUND BUILDING CODES ASSETS Cash and cash equivalents 1,489,127.13 137,399.89 70,560.28 552,673.86 Petty cash 0.00 600.00 50.00 0.00 Cash and cash equivalents - restricted 0.00 ( 3,374.78) 0.00 0.00 Taxes receivable: Real estate 0.00 0.00 16,172.18 0.00 Personal 0.00 0.00 8.18 0.00 Protested 0.00 0.00 11,389.88 0.00 Special assessments 113,625.88 52,981.31 0.00 0.00 Other receivables 0.00 3,374.78 0.00 0.00 TOTAL ASSETS 1,602,753.01 190,981.20 98,180.52 552,673.86 Deferred Outflows of Resources LIABILITIES Accounts payable 26,668.36 3,512.88 0.00 1,675.87 Other accrued payables 23,322.54 56,074.60 6,987.81 16,540.80 TOTAL LIABILITIES 49,990.90 59,587.48 6,987.81 18,216.67 Deferred Inflows of Resources Deferred Inflows of Tax Revenues 113,625.88 52,981.31 27,570.24 0.00 Total Deferred Inflows of Resources 113,625.88 52,981.31 27,570.24 0.00 FUND BALANCES Unassigned (negative balance only) 1,439,136.23 78,412.41 63,622.47 534,457.19 Total Fund Balances 1,439,136.23 78,412.41 63,622.47 534,457.19 Total Liabilities, Deferred 1,602,753.01 190,981.20 98,180.52 552,673.86 inflows of resources and Fund Balances Page 72 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 2 of 5 47. COMBINING BALANCE SHEET - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2399 2400 2410 2525 IMPACT FEES LIGHT DISTRICT #1 LIGHT DISTRICT #4 STORM WATER ASSETS Cash and cash equivalents 0.00 44,032.11 48,290.05 847,146.96 Petty cash 0.00 0.00 0.00 0.00 Cash and cash equivalents - restricted 460,462.98 0.00 0.00 0.00 Taxes receivable: Real estate 0.00 0.00 0.00 0.00 Personal 0.00 0.00 0.00 0.00 Protested 0.00 0.00 0.00 0.00 Special assessments 0.00 11,650.97 10,994.69 40,925.58 Other receivables 0.00 0.00 0.00 0.00 TOTAL ASSETS 460,462.98 55,683.08 59,284.74 888,072.54 Deferred Outflows of Resources LIABILITIES Accounts payable 1,943.02 0.00 0.00 0.00 Other accrued payables 0.00 914.63 914.64 5,519.23 TOTAL LIABILITIES 1,943.02 914.63 914.64 5,519.23 Deferred Inflows of Resources Deferred Inflows of Tax Revenues 0.00 11,650.97 10,994.69 40,925.58 Total Deferred Inflows of Resources 0.00 11,650.97 10,994.69 40,925.58 FUND BALANCES Unassigned (negative balance only) 458,519.96 43,117.48 47,375.41 841,627.73 Total Fund Balances 458,519.96 43,117.48 47,375.41 841,627.73 Total Liabilities, Deferred 460,462.98 55,683.08 59,284.74 888,072.54 inflows of resources and Fund Balances Page 73 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 3 of 5 47. COMBINING BALANCE SHEET - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2821 2917 2945 2987 Gas Tax - Special CRIME VICTIMS ASSI CDBG HOUSING AND C HOUSING REHABILITA ASSETS Cash and cash equivalents 180,795.89 1,473.00 0.00 744.27 Petty cash 0.00 0.00 0.00 0.00 Cash and cash equivalents - restricted 0.00 0.00 0.00 0.00 Taxes receivable: Real estate 0.00 0.00 0.00 0.00 Personal 0.00 0.00 0.00 0.00 Protested 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Other receivables 0.00 0.00 0.00 0.00 TOTAL ASSETS 180,795.89 1,473.00 0.00 744.27 Deferred Outflows of Resources LIABILITIES Accounts payable 17,487.23 0.00 0.00 0.00 Other accrued payables 0.00 0.00 0.00 0.00 TOTAL LIABILITIES 17,487.23 0.00 0.00 0.00 Deferred Inflows of Resources Deferred Inflows of Tax Revenues 0.00 0.00 0.00 0.00 Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCES Unassigned (negative balance only) 163,308.66 1,473.00 0.00 744.27 Total Fund Balances 163,308.66 1,473.00 0.00 744.27 Total Liabilities, Deferred 180,795.89 1,473.00 0.00 744.27 inflows of resources and Fund Balances Page 74 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 4 of 5 47. COMBINING BALANCE SHEET - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2989 2990 2992 2993 AFFORDABLE HOUSING PARKLAND AQUISITIO SIDEWALK DISTRICTS Cash In-Lieu of Su ASSETS Cash and cash equivalents 1,000.00 0.00 0.00 24,780.00 Petty cash 0.00 0.00 0.00 0.00 Cash and cash equivalents - restricted 0.00 81,561.50 259,887.47 0.00 Taxes receivable: Real estate 0.00 0.00 0.00 0.00 Personal 0.00 0.00 0.00 0.00 Protested 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Other receivables 0.00 0.00 0.00 0.00 TOTAL ASSETS 1,000.00 81,561.50 259,887.47 24,780.00 Deferred Outflows of Resources LIABILITIES Accounts payable 0.00 0.00 0.00 0.00 Other accrued payables 0.00 0.00 0.00 0.00 TOTAL LIABILITIES 0.00 0.00 0.00 0.00 Deferred Inflows of Resources Deferred Inflows of Tax Revenues 0.00 0.00 0.00 0.00 Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCES Unassigned (negative balance only) 1,000.00 81,561.50 259,887.47 24,780.00 Total Fund Balances 1,000.00 81,561.50 259,887.47 24,780.00 Total Liabilities, Deferred 1,000.00 81,561.50 259,887.47 24,780.00 inflows of resources and Fund Balances Page 75 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 5 of 5 47. COMBINING BALANCE SHEET - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 Total Nonmajor Spec. Rev. Funds ASSETS Cash and cash equivalents 3,398,023.44 Petty cash 650.00 Cash and cash equivalents - restricted 798,537.17 Taxes receivable: Real estate 16,172.18 Personal 8.18 Protested 11,389.88 Special assessments 230,178.43 Other receivables 3,374.78 TOTAL ASSETS 4,458,334.06 Deferred Outflows of Resources LIABILITIES Accounts payable 51,287.36 Other accrued payables 110,274.25 TOTAL LIABILITIES 161,561.61 Deferred Inflows of Resources Deferred Inflows of Tax Revenues 257,748.67 Total Deferred Inflows of Resources 257,748.67 FUND BALANCES Unassigned (negative balance only) 4,039,023.78 Total Fund Balances 4,039,023.78 Total Liabilities, Deferred 4,458,334.06 inflows of resources and Fund Balances Page 76 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2110 STREET AND ALLEY Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 977,456.00 977,456.00 1,009,294.30 31,838.30 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 445,829.00 445,829.00 467,882.21 22,053.21 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 3,500.00 3,500.00 4,575.00 1,075.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 156,115.00 156,115.00 156,115.45 0.45 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 1,400.00 1,400.00 3,464.00 2,064.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 5,000.00 5,000.00 17,956.41 12,956.41 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 1,589,300.00 1,589,300.00 1,659,287.37 69,987.37 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 556,762.00 556,762.00 606,799.15 ( 50,037.15) Supplies/services/materials, etc 541,295.00 541,295.00 340,557.63 200,737.37 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 77 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 2 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2110 STREET AND ALLEY Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 548,344.00 548,344.00 328,222.26 220,121.74 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 1,646,401.00 1,646,401.00 1,275,579.04 370,821.96 Excess of revenues over (under) expenditures ( 57,101.00) ( 57,101.00) 383,708.33 440,809.33 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out ( 10,212.00) ( 10,212.00) ( 9,013.50) 1,198.50 Total other financing sources (uses) ( 10,212.00) ( 10,212.00) ( 9,013.50) 1,198.50 Net change in fund balance ( 67,313.00) ( 67,313.00) 374,694.83 442,007.83 Fund balance - July 1, 2018 - -As previously reported 1,064,441.40 1,064,441.40 1,064,441.40 0.00 Fund balance - July 1, 2018 - As restated 1,064,441.40 1,064,441.40 1,064,441.40 0.00 Fund balance - June 30, 2019 997,128.40 997,128.40 1,439,136.23 442,007.83 Page 78 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 3 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2210 PARKS, RECREATION AND COMMUNITY SERVICES Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 455,601.00 455,601.00 464,146.07 8,545.07 Licenses and permits Alcoholic beverage licenses 700.00 700.00 1,240.00 540.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 17,500.00 17,500.00 27,792.00 10,292.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 232,000.00 232,000.00 245,049.83 13,049.83 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 106,224.00 106,224.00 92,343.11 ( 13,880.89) Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 812,025.00 812,025.00 830,571.01 18,546.01 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 44,866.00 44,866.00 36,339.51 8,526.49 Supplies/services/materials, etc 73,865.00 73,865.00 60,365.57 13,499.43 Public Health Social and Economic Services Culture and Recreation Personal services 999,820.00 999,820.00 962,395.20 37,424.80 Supplies/services/materials, etc 463,308.00 463,308.00 473,482.14 ( 10,174.14) Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 79 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 4 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2210 PARKS, RECREATION AND COMMUNITY SERVICES Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 214,667.00 214,667.00 207,881.05 6,785.95 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 1,796,526.00 1,796,526.00 1,740,463.47 56,062.53 Excess of revenues over (under) expenditures ( 984,501.00) ( 984,501.00) ( 909,892.46) 74,608.54 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 844,501.00 844,501.00 844,501.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 844,501.00 844,501.00 844,501.00 0.00 Net change in fund balance ( 140,000.00) ( 140,000.00) ( 65,391.46) 74,608.54 Fund balance - July 1, 2018 - -As previously reported 143,803.87 143,803.87 143,803.87 0.00 Fund balance - July 1, 2018 - As restated 143,803.87 143,803.87 143,803.87 0.00 Fund balance - June 30, 2019 3,803.87 3,803.87 78,412.41 74,608.54 Page 80 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 5 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2220 LIBRARY FUND Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 172,862.00 172,862.00 171,559.97 ( 1,302.03) Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 2,555.24 2,555.24 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 12,500.00 12,500.00 10,919.57 ( 1,580.43) Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 30,000.00 30,000.00 26,113.87 ( 3,886.13) Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 215,362.00 215,362.00 211,148.65 ( 4,213.35) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 188,401.00 188,401.00 173,621.10 14,779.90 Supplies/services/materials, etc 120,351.00 120,351.00 86,091.09 34,259.91 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 81 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 6 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2220 LIBRARY FUND Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 308,752.00 308,752.00 259,712.19 49,039.81 Excess of revenues over (under) expenditures ( 93,390.00) ( 93,390.00) ( 48,563.54) 44,826.46 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 34,371.00 34,371.00 34,371.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 34,371.00 34,371.00 34,371.00 0.00 Net change in fund balance ( 59,019.00) ( 59,019.00) ( 14,192.54) 44,826.46 Fund balance - July 1, 2018 - -As previously reported 77,815.01 77,815.01 77,815.01 0.00 Fund balance - July 1, 2018 - As restated 77,815.01 77,815.01 77,815.01 0.00 Fund balance - June 30, 2019 18,796.01 18,796.01 63,622.47 44,826.46 Page 82 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 7 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2394 BUILDING CODES Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 440,000.00 440,000.00 717,195.96 277,195.96 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 65,000.00 65,000.00 68,150.50 3,150.50 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 500.00 500.00 1,469.00 969.00 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 505,500.00 505,500.00 786,815.46 281,315.46 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 367,903.00 367,903.00 359,490.99 8,412.01 Supplies/services/materials, etc 74,136.00 74,136.00 82,084.11 ( 7,948.11) Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 83 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 8 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2394 BUILDING CODES Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 1,622.42 ( 1,622.42) Debt Service Miscellaneous 56,417.00 56,417.00 54,521.12 1,895.88 Total expenditures 498,456.00 498,456.00 497,718.64 737.36 Excess of revenues over (under) expenditures 7,044.00 7,044.00 289,096.82 282,052.82 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance 7,044.00 7,044.00 289,096.82 282,052.82 Fund balance - July 1, 2018 - -As previously reported 245,360.37 245,360.37 245,360.37 0.00 Fund balance - July 1, 2018 - As restated 245,360.37 245,360.37 245,360.37 0.00 Fund balance - June 30, 2019 252,404.37 252,404.37 534,457.19 282,052.82 Page 84 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 9 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2399 IMPACT FEES Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 224,500.00 224,500.00 476,486.52 251,986.52 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 2,000.00 2,000.00 9,017.51 7,017.51 Total revenues 226,500.00 226,500.00 485,504.03 259,004.03 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 275.00 ( 275.00) Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 85 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 10 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2399 IMPACT FEES Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 240,102.00 240,102.00 121,764.30 118,337.70 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 240,102.00 240,102.00 122,039.30 118,062.70 Excess of revenues over (under) expenditures ( 13,602.00) ( 13,602.00) 363,464.73 377,066.73 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out ( 197,994.35) ( 197,994.35) ( 197,994.35) 0.00 Total other financing sources (uses) ( 197,994.35) ( 197,994.35) ( 197,994.35) 0.00 Net change in fund balance ( 211,596.35) ( 211,596.35) 165,470.38 377,066.73 Fund balance - July 1, 2018 - -As previously reported 293,049.58 293,049.58 293,049.58 0.00 Fund balance - July 1, 2018 - As restated 293,049.58 293,049.58 293,049.58 0.00 Fund balance - June 30, 2019 81,453.23 81,453.23 458,519.96 377,066.73 Page 86 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 11 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2400 LIGHT DISTRICT #1 (Residential) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 100,270.00 100,270.00 102,637.62 2,367.62 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 14,500.00 14,500.00 ( 238.69) ( 14,738.69) Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 114,770.00 114,770.00 102,398.93 ( 12,371.07) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 29,188.00 29,188.00 24,625.68 4,562.32 Supplies/services/materials, etc 58,750.00 58,750.00 55,926.12 2,823.88 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 87 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 12 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2400 LIGHT DISTRICT #1 (Residential) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 50,500.00 50,500.00 23,414.27 27,085.73 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 138,438.00 138,438.00 103,966.07 34,471.93 Excess of revenues over (under) expenditures ( 23,668.00) ( 23,668.00) ( 1,567.14) 22,100.86 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance ( 23,668.00) ( 23,668.00) ( 1,567.14) 22,100.86 Fund balance - July 1, 2018 - -As previously reported 44,684.62 44,684.62 44,684.62 0.00 Fund balance - July 1, 2018 - As restated 44,684.62 44,684.62 44,684.62 0.00 Fund balance - June 30, 2019 21,016.62 21,016.62 43,117.48 22,100.86 Page 88 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 13 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2410 LIGHT DISTRICT #4 (Commercial) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 94,589.00 94,589.00 92,550.32 ( 2,038.68) Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 91.84 91.84 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 94,589.00 94,589.00 92,642.16 ( 1,946.84) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 29,188.00 29,188.00 24,625.68 4,562.32 Supplies/services/materials, etc 36,150.00 36,150.00 19,109.66 17,040.34 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 89 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 14 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2410 LIGHT DISTRICT #4 (Commercial) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 65,338.00 65,338.00 43,735.34 21,602.66 Excess of revenues over (under) expenditures 29,251.00 29,251.00 48,906.82 19,655.82 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance 29,251.00 29,251.00 48,906.82 19,655.82 Fund balance - July 1, 2018 - -As previously reported ( 1,531.41) ( 1,531.41) ( 1,531.41) 0.00 Fund balance - July 1, 2018 - As restated ( 1,531.41) ( 1,531.41) ( 1,531.41) 0.00 Fund balance - June 30, 2019 27,719.59 27,719.59 47,375.41 19,655.82 Page 90 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 15 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2525 STORM WATER Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 352,758.00 352,758.00 317,198.72 ( 35,559.28) Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 10,000.00 10,000.00 14,600.00 4,600.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 362,758.00 362,758.00 331,798.72 ( 30,959.28) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 145,371.00 145,371.00 131,291.44 14,079.56 Supplies/services/materials, etc 33,560.00 33,560.00 22,093.68 11,466.32 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 91 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 16 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2525 STORM WATER Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 242,500.00 242,500.00 2,066.51 240,433.49 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 421,431.00 421,431.00 155,451.63 265,979.37 Excess of revenues over (under) expenditures ( 58,673.00) ( 58,673.00) 176,347.09 235,020.09 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance ( 58,673.00) ( 58,673.00) 176,347.09 235,020.09 Fund balance - July 1, 2018 - -As previously reported 665,280.64 665,280.64 665,280.64 0.00 Fund balance - July 1, 2018 - As restated 665,280.64 665,280.64 665,280.64 0.00 Fund balance - June 30, 2019 606,607.64 606,607.64 841,627.73 235,020.09 Page 92 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 17 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2821 Gas Tax - Special Roads, Streets, & Bridges Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 204,232.00 204,232.00 180,269.81 ( 23,962.19) Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 204,232.00 204,232.00 180,269.81 ( 23,962.19) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 93 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 18 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2821 Gas Tax - Special Roads, Streets, & Bridges Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 25,974.65 ( 25,974.65) Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 0.00 0.00 25,974.65 ( 25,974.65) Excess of revenues over (under) expenditures 204,232.00 204,232.00 154,295.16 ( 49,936.84) OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 10,212.00 10,212.00 9,013.50 ( 1,198.50) Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 10,212.00 10,212.00 9,013.50 ( 1,198.50) Net change in fund balance 214,444.00 214,444.00 163,308.66 ( 51,135.34) Fund balance - July 1, 2018 - -As previously reported 0.00 0.00 0.00 0.00 Fund balance - July 1, 2018 - As restated 0.00 0.00 0.00 0.00 Fund balance - June 30, 2019 214,444.00 214,444.00 163,308.66 ( 51,135.34) Page 94 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 19 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2917 CRIME VICTIMS ASSISTANCE Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 15,000.00 15,000.00 7,567.53 ( 7,432.47) Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 15,000.00 15,000.00 7,567.53 ( 7,432.47) EXPENDITURES Current: General Government Supplies/services/materials, etc 15,000.00 15,000.00 6,837.53 8,162.47 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 95 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 20 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2917 CRIME VICTIMS ASSISTANCE Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 15,000.00 15,000.00 6,837.53 8,162.47 Excess of revenues over (under) expenditures 0.00 0.00 730.00 730.00 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance 0.00 0.00 730.00 730.00 Fund balance - July 1, 2018 - -As previously reported 743.00 743.00 743.00 0.00 Fund balance - July 1, 2018 - As restated 743.00 743.00 743.00 0.00 Fund balance - June 30, 2019 743.00 743.00 1,473.00 730.00 Page 96 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 21 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2945 CDBG HOUSING AND COMMUNITY DEVELOPMENT Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 400,000.00 400,000.00 0.00 ( 400,000.00) State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 400,000.00 400,000.00 0.00 ( 400,000.00) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 400,000.00 400,000.00 0.00 400,000.00 Page 97 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 22 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2945 CDBG HOUSING AND COMMUNITY DEVELOPMENT Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 400,000.00 400,000.00 0.00 400,000.00 Excess of revenues over (under) expenditures 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance 0.00 0.00 0.00 0.00 Fund balance - July 1, 2018 - -As previously reported 0.00 0.00 0.00 0.00 Fund balance - July 1, 2018 - As restated 0.00 0.00 0.00 0.00 Fund balance - June 30, 2019 0.00 0.00 0.00 0.00 Page 98 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 23 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2987 HOUSING REHABILITATION GRANT Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 20,000.00 20,000.00 0.00 ( 20,000.00) Investment and royalty earnings 7,500.00 7,500.00 315.00 ( 7,185.00) Total revenues 27,500.00 27,500.00 315.00 ( 27,185.00) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 27,929.00 27,929.00 0.00 27,929.00 Page 99 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 24 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2987 HOUSING REHABILITATION GRANT Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 27,929.00 27,929.00 0.00 27,929.00 Excess of revenues over (under) expenditures ( 429.00) ( 429.00) 315.00 744.00 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance ( 429.00) ( 429.00) 315.00 744.00 Fund balance - July 1, 2018 - -As previously reported 429.27 429.27 429.27 0.00 Fund balance - July 1, 2018 - As restated 429.27 429.27 429.27 0.00 Fund balance - June 30, 2019 0.27 0.27 744.27 744.00 Page 100 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 25 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2989 AFFORDABLE HOUSING (cash in lieu) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 100,000.00 100,000.00 0.00 ( 100,000.00) Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 100,000.00 100,000.00 0.00 ( 100,000.00) EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 101,000.00 101,000.00 0.00 101,000.00 Page 101 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 26 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2989 AFFORDABLE HOUSING (cash in lieu) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 101,000.00 101,000.00 0.00 101,000.00 Excess of revenues over (under) expenditures ( 1,000.00) ( 1,000.00) 0.00 1,000.00 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance ( 1,000.00) ( 1,000.00) 0.00 1,000.00 Fund balance - July 1, 2018 - -As previously reported 1,000.00 1,000.00 1,000.00 0.00 Fund balance - July 1, 2018 - As restated 1,000.00 1,000.00 1,000.00 0.00 Fund balance - June 30, 2019 0.00 0.00 1,000.00 1,000.00 Page 102 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 27 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2990 PARKLAND AQUISITION & DEVELOPMENT Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 300.00 300.00 713.96 413.96 Total revenues 300.00 300.00 713.96 413.96 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 9,463.11 ( 9,463.11) Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 103 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 28 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2990 PARKLAND AQUISITION & DEVELOPMENT Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 500.00 500.00 377.50 122.50 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 500.00 500.00 9,840.61 ( 9,340.61) Excess of revenues over (under) expenditures ( 200.00) ( 200.00) ( 9,126.65) ( 8,926.65) OTHER FINANCING SOURCES (USES) Other financing sources 1,500.00 1,500.00 68,405.73 66,905.73 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 1,500.00 1,500.00 68,405.73 66,905.73 Net change in fund balance 1,300.00 1,300.00 59,279.08 57,979.08 Fund balance - July 1, 2018 - -As previously reported 22,282.42 22,282.42 22,282.42 0.00 Fund balance - July 1, 2018 - As restated 22,282.42 22,282.42 22,282.42 0.00 Fund balance - June 30, 2019 23,582.42 23,582.42 81,561.50 57,979.08 Page 104 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 29 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2992 SIDEWALK DISTRICTS PROJECT (cash in lieu) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 0.00 0.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 1,600.00 1,600.00 3,332.69 1,732.69 Total revenues 1,600.00 1,600.00 3,332.69 1,732.69 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 105 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 30 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2992 SIDEWALK DISTRICTS PROJECT (cash in lieu) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 189,394.00 189,394.00 0.00 189,394.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 189,394.00 189,394.00 0.00 189,394.00 Excess of revenues over (under) expenditures ( 187,794.00) ( 187,794.00) 3,332.69 191,126.69 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 68,645.50 68,645.50 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 68,645.50 68,645.50 Net change in fund balance ( 187,794.00) ( 187,794.00) 71,978.19 259,772.19 Fund balance - July 1, 2018 - -As previously reported 187,909.28 187,909.28 187,909.28 0.00 Fund balance - July 1, 2018 - As restated 187,909.28 187,909.28 187,909.28 0.00 Fund balance - June 30, 2019 115.28 115.28 259,887.47 259,772.19 Page 106 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 31 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2993 Cash In-Lieu of Subdivision Street Tree Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 0.00 0.00 0.00 0.00 Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Alcoholic beverage licenses 0.00 0.00 0.00 0.00 Franchise fees 0.00 0.00 0.00 0.00 Building permits 0.00 0.00 0.00 0.00 Other licenses and permits 0.00 0.00 0.00 0.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 0.00 0.00 0.00 0.00 State grants 0.00 0.00 0.00 0.00 State shared revenues 0.00 0.00 0.00 0.00 Charges for services General government 0.00 0.00 0.00 0.00 Public safety 0.00 0.00 0.00 0.00 Public works 0.00 0.00 2,520.00 2,520.00 Culture and recreation 0.00 0.00 0.00 0.00 Fines and forfeitures Justice court 0.00 0.00 0.00 0.00 Miscellaneous 0.00 0.00 0.00 0.00 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 0.00 0.00 2,520.00 2,520.00 EXPENDITURES Current: General Government Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Safety Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Works Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Public Health Social and Economic Services Culture and Recreation Personal services 0.00 0.00 0.00 0.00 Supplies/services/materials, etc 31,380.00 31,380.00 8,820.00 22,560.00 Housing and Community Development Supplies/services/materials, etc 0.00 0.00 0.00 0.00 Page 107 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 32 of 32 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 2993 Cash In-Lieu of Subdivision Street Tree Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 0.00 0.00 0.00 0.00 Debt Service Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 31,380.00 31,380.00 8,820.00 22,560.00 Excess of revenues over (under) expenditures ( 31,380.00) ( 31,380.00) ( 6,300.00) 25,080.00 OTHER FINANCING SOURCES (USES) Other financing sources 0.00 0.00 0.00 0.00 Transfers in 0.00 0.00 0.00 0.00 Transfers out 0.00 0.00 0.00 0.00 Total other financing sources (uses) 0.00 0.00 0.00 0.00 Net change in fund balance ( 31,380.00) ( 31,380.00) ( 6,300.00) 25,080.00 Fund balance - July 1, 2018 - -As previously reported 31,080.00 31,080.00 31,080.00 0.00 Fund balance - July 1, 2018 - As restated 31,080.00 31,080.00 31,080.00 0.00 Fund balance - June 30, 2019 ( 300.00) ( 300.00) 24,780.00 25,080.00 Page 108 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 2 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - TOTAL NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Property Taxes 172,862.00 172,862.00 171,559.97 ( 1,302.03) Special assessments 1,980,674.00 1,980,674.00 1,985,827.03 5,153.03 Licenses and permits Alcoholic beverage licenses 700.00 700.00 1,240.00 540.00 Franchise fees 445,829.00 445,829.00 467,882.21 22,053.21 Building permits 440,000.00 440,000.00 717,195.96 277,195.96 Other licenses and permits 3,500.00 3,500.00 4,575.00 1,075.00 Intergovernmental revenue (See supplemental section for detail) Federal grants 400,000.00 400,000.00 0.00 ( 400,000.00) State grants 17,500.00 17,500.00 30,347.24 12,847.24 State shared revenues 360,347.00 360,347.00 336,385.26 ( 23,961.74) Charges for services General government 224,500.00 224,500.00 476,486.52 251,986.52 Public safety 65,000.00 65,000.00 68,150.50 3,150.50 Public works 11,400.00 11,400.00 20,584.00 9,184.00 Culture and recreation 244,500.00 244,500.00 255,969.40 11,469.40 Fines and forfeitures Justice court 15,000.00 15,000.00 7,567.53 ( 7,432.47) Miscellaneous 276,224.00 276,224.00 137,735.54 ( 138,488.46) Investment and royalty earnings 11,400.00 11,400.00 13,379.16 1,979.16 Total revenues 4,669,436.00 4,669,436.00 4,694,885.32 25,449.32 EXPENDITURES Current: General Government Supplies/services/materials, etc 15,000.00 15,000.00 6,837.53 8,162.47 Public Safety Personal services 367,903.00 367,903.00 359,490.99 8,412.01 Supplies/services/materials, etc 74,136.00 74,136.00 82,084.11 ( 7,948.11) Public Works Personal services 805,375.00 805,375.00 823,681.46 ( 18,306.46) Supplies/services/materials, etc 743,620.00 743,620.00 498,052.66 245,567.34 Public Health Social and Economic Services Culture and Recreation Personal services 1,188,221.00 1,188,221.00 1,136,016.30 52,204.70 Supplies/services/materials, etc 615,039.00 615,039.00 578,131.34 36,907.66 Housing and Community Development Supplies/services/materials, etc 528,929.00 528,929.00 0.00 528,929.00 Page 109 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 2 of 2 49. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - TOTAL NONMAJOR SPECIAL REVENUE FUNDS For the year ending June 30, 2019 Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) Conservation of Natural Resources Capital expenditures 1,486,007.00 1,486,007.00 711,322.96 774,684.04 Debt Service Miscellaneous 56,417.00 56,417.00 54,521.12 1,895.88 Total expenditures 5,880,647.00 5,880,647.00 4,250,138.47 1,630,508.53 Excess of revenues over (under) expenditures ( 1,211,211.00) ( 1,211,211.00) 444,746.85 1,655,957.85 OTHER FINANCING SOURCES (USES) Other financing sources 1,500.00 1,500.00 137,051.23 135,551.23 Transfers in 889,084.00 889,084.00 887,885.50 ( 1,198.50) Transfers out ( 208,206.35) ( 208,206.35) ( 207,007.85) 1,198.50 Total other financing sources (uses) 682,377.65 682,377.65 817,928.88 135,551.23 Net change in fund balance ( 528,833.35) ( 528,833.35) 1,262,675.73 1,791,509.08 Fund balance - July 1, 2018 - -As previously reported 2,776,348.05 2,776,348.05 2,776,348.05 0.00 Fund balance - July 1, 2018 - As restated 2,776,348.05 2,776,348.05 2,776,348.05 0.00 Fund balance - June 30, 2019 2,247,514.70 2,247,514.70 4,039,023.78 1,791,509.08 Page 110 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 1 51. COMBINING BALANCE SHEET - NONMAJOR DEBT SERVICE FUNDS For the year ending June 30, 2019 3400 3545 3550 Total Nonmajor SID REVOLVING (SID SID 166 BOND DEBT SID 167 BOND DEBT Debt Service Funds ASSETS Cash and cash equivalents 172,394.94 51,348.98 15,080.72 238,824.64 Taxes receivable: Special assessments 0.00 614,872.48 750,377.47 1,365,249.95 Advances to other funds 58,698.47 0.00 0.00 58,698.47 TOTAL ASSETS 231,093.41 666,221.46 765,458.19 1,662,773.06 Deferred Outflows of Resources LIABILITIES Advances from other funds 0.00 58,698.47 0.00 58,698.47 TOTAL LIABILITIES 0.00 58,698.47 0.00 58,698.47 Deferred Inflows of Resources Deferred Inflows of Tax Revenues 0.00 614,872.48 750,377.47 1,365,249.95 Total Deferred Inflows of Resources 0.00 614,872.48 750,377.47 1,365,249.95 FUND BALANCES Unassigned (negative balance only) 231,093.41 ( 7,349.49) 15,080.72 238,824.64 Total Fund Balances 231,093.41 ( 7,349.49) 15,080.72 238,824.64 Total Liabilities, Deferred 231,093.41 666,221.46 765,458.19 1,662,773.06 inflows of resources and Fund Balances Page 111 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 4 53. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR DEBT SERVICE FUNDS For the year ending June 30, 2019 3400 SID REVOLVING (SID Bond Collateral) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Special assessments 0.00 0.00 0.00 0.00 Licenses and permits Intergovernmental revenue (See supplemental section for detail) Charges for services Fines and forfeitures Investment and royalty earnings 1,400.00 1,400.00 2,727.60 1,327.60 Total revenues 1,400.00 1,400.00 2,727.60 1,327.60 EXPENDITURES Current: General Government Public Safety Public Works Public Health Social and Economic Services Culture and Recreation Housing and Community Development Conservation of Natural Resources Debt Service Principal 0.00 0.00 0.00 0.00 Interest 0.00 0.00 0.00 0.00 Costs and fees 0.00 0.00 0.00 0.00 Total expenditures 0.00 0.00 0.00 0.00 Excess of revenues over (under) expenditures 1,400.00 1,400.00 2,727.60 1,327.60 OTHER FINANCING SOURCES (USES) Net change in fund balance 1,400.00 1,400.00 2,727.60 1,327.60 Fund balance - July 1, 2018 - -As previously reported 228,365.81 228,365.81 228,365.81 0.00 Fund balance - July 1, 2018 - As restated 228,365.81 228,365.81 228,365.81 0.00 Fund balance - June 30, 2019 229,765.81 229,765.81 231,093.41 1,327.60 Page 112 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 2 of 4 53. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR DEBT SERVICE FUNDS For the year ending June 30, 2019 3545 SID 166 BOND DEBT (J.P. Road Project) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Special assessments 109,250.00 109,250.00 108,729.88 ( 520.12) Licenses and permits Intergovernmental revenue (See supplemental section for detail) Charges for services Fines and forfeitures Investment and royalty earnings 400.00 400.00 993.59 593.59 Total revenues 109,650.00 109,650.00 109,723.47 73.47 EXPENDITURES Current: General Government Public Safety Public Works Public Health Social and Economic Services Culture and Recreation Housing and Community Development Conservation of Natural Resources Debt Service Principal 70,000.00 70,000.00 65,000.00 5,000.00 Interest 28,098.00 28,098.00 24,232.50 3,865.50 Costs and fees 350.00 350.00 350.00 0.00 Total expenditures 98,448.00 98,448.00 89,582.50 8,865.50 Excess of revenues over (under) expenditures 11,202.00 11,202.00 20,140.97 8,938.97 OTHER FINANCING SOURCES (USES) Net change in fund balance 11,202.00 11,202.00 20,140.97 8,938.97 Fund balance - July 1, 2018 - -As previously reported ( 27,490.46) ( 27,490.46) ( 27,490.46) 0.00 Fund balance - July 1, 2018 - As restated ( 27,490.46) ( 27,490.46) ( 27,490.46) 0.00 Fund balance - June 30, 2019 ( 16,288.46) ( 16,288.46) ( 7,349.49) 8,938.97 Page 113 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 3 of 4 53. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR DEBT SERVICE FUNDS For the year ending June 30, 2019 3550 SID 167 BOND DEBT (Parking Structure Project) Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Special assessments 63,976.00 63,976.00 64,997.88 1,021.88 Licenses and permits Intergovernmental revenue (See supplemental section for detail) Charges for services Fines and forfeitures Investment and royalty earnings 250.00 250.00 336.10 86.10 Total revenues 64,226.00 64,226.00 65,333.98 1,107.98 EXPENDITURES Current: General Government Public Safety Public Works Public Health Social and Economic Services Culture and Recreation Housing and Community Development Conservation of Natural Resources Debt Service Principal 26,725.00 26,725.00 26,724.68 0.32 Interest 33,269.00 33,269.00 33,269.44 ( 0.44) Costs and fees 0.00 0.00 0.00 0.00 Total expenditures 59,994.00 59,994.00 59,994.12 ( 0.12) Excess of revenues over (under) expenditures 4,232.00 4,232.00 5,339.86 1,107.86 OTHER FINANCING SOURCES (USES) Net change in fund balance 4,232.00 4,232.00 5,339.86 1,107.86 Fund balance - July 1, 2018 - -As previously reported 9,740.86 9,740.86 9,740.86 0.00 Fund balance - July 1, 2018 - As restated 9,740.86 9,740.86 9,740.86 0.00 Fund balance - June 30, 2019 13,972.86 13,972.86 15,080.72 1,107.86 Page 114 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 2 53. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - TOTAL NONMAJOR DEBT SERVICE FUNDS For the year ending June 30, 2019 Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Special assessments 173,226.00 173,226.00 173,727.76 501.76 Licenses and permits Intergovernmental revenue (See supplemental section for detail) Charges for services Fines and forfeitures Investment and royalty earnings 2,050.00 2,050.00 4,057.29 2,007.29 Total revenues 175,276.00 175,276.00 177,785.05 2,509.05 EXPENDITURES Current: General Government Public Safety Public Works Public Health Social and Economic Services Culture and Recreation Housing and Community Development Conservation of Natural Resources Debt Service Principal 96,725.00 96,725.00 91,724.68 5,000.32 Interest 61,367.00 61,367.00 57,501.94 3,865.06 Costs and fees 350.00 350.00 350.00 0.00 Total expenditures 158,442.00 158,442.00 149,576.62 8,865.38 Excess of revenues over (under) expenditures 16,834.00 16,834.00 28,208.43 11,374.43 OTHER FINANCING SOURCES (USES) Net change in fund balance 16,834.00 16,834.00 28,208.43 11,374.43 Fund balance - July 1, 2018 - -As previously reported 210,616.21 210,616.21 210,616.21 0.00 Fund balance - July 1, 2018 - As restated 210,616.21 210,616.21 210,616.21 0.00 Fund balance - June 30, 2019 227,450.21 227,450.21 238,824.64 11,374.43 Page 115 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 1 55. COMBINING BALANCE SHEET - NONMAJOR CAPITAL PROJECT FUNDS For the year ending June 30, 2019 4540 Total Nonmajor WF Trail Construct Cap. Proj. Funds ASSETS Taxes receivable: Other receivables 23,570.42 23,570.42 TOTAL ASSETS 23,570.42 23,570.42 Deferred Outflows of Resources LIABILITIES Accounts payable 3,802.50 3,802.50 Due to other funds 23,570.62 23,570.62 TOTAL LIABILITIES 27,373.12 27,373.12 Deferred Inflows of Resources FUND BALANCES Unassigned (negative balance only) ( 3,802.70) ( 3,802.70) Total Fund Balances ( 3,802.70) ( 3,802.70) Total Liabilities, Deferred 23,570.42 23,570.42 inflows of resources and Fund Balances Page 116 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 1 57. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - NONMAJOR CAPITAL PROJECTS FUNDS For the year ending June 30, 2019 4540 WF Trail Construction Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Licenses and permits Intergovernmental revenue (See supplemental section for detail) State grants 126,000.00 126,000.00 47,787.26 ( 78,212.74) Charges for services Culture and recreation charges 90,525.00 90,525.00 0.00 ( 90,525.00) Fines and forfeitures Miscellaneous Contributions/donations 0.00 0.00 64,053.04 64,053.04 Total revenues 216,525.00 216,525.00 111,840.30 ( 104,684.70) EXPENDITURES Current: General Government Public Safety Public Works Public Health Social and Economic Services Culture and Recreation Housing and Community Development Conservation of Natural Resources Capital expenditures 216,525.00 216,525.00 115,643.00 100,882.00 Debt Service Total expenditures 216,525.00 216,525.00 115,643.00 100,882.00 Excess of revenues over (under) expenditures 0.00 0.00 ( 3,802.70) ( 3,802.70) OTHER FINANCING SOURCES (USES) Net change in fund balance 0.00 0.00 ( 3,802.70) ( 3,802.70) Fund balance - July 1, 2018 - Fund balance - June 30, 2019 0.00 0.00 ( 3,802.70) ( 3,802.70) Page 117 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 1 57. COMBINING STMT OF REV, EXPEND, & CHANGES IN FUND BALANCES - BUDGET & ACTUAL - TOTAL NONMAJOR CAPITAL PROJECTS FUNDS For the year ending June 30, 2019 Original Final Actual Variance with Budget Budget Amounts Final Budget Positive (Neg) REVENUES Taxes Licenses and permits Intergovernmental revenue (See supplemental section for detail) State grants 126,000.00 126,000.00 47,787.26 ( 78,212.74) Charges for services Culture and recreation charges 90,525.00 90,525.00 0.00 ( 90,525.00) Fines and forfeitures Miscellaneous Contributions/donations 0.00 0.00 64,053.04 64,053.04 Total revenues 216,525.00 216,525.00 111,840.30 ( 104,684.70) EXPENDITURES Current: General Government Public Safety Public Works Public Health Social and Economic Services Culture and Recreation Housing and Community Development Conservation of Natural Resources Capital expenditures 216,525.00 216,525.00 115,643.00 100,882.00 Debt Service Total expenditures 216,525.00 216,525.00 115,643.00 100,882.00 Excess of revenues over (under) expenditures 0.00 0.00 ( 3,802.70) ( 3,802.70) OTHER FINANCING SOURCES (USES) Net change in fund balance 0.00 0.00 ( 3,802.70) ( 3,802.70) Fund balance - July 1, 2018 - Fund balance - June 30, 2019 0.00 0.00 ( 3,802.70) ( 3,802.70) Page 118 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 2 63. COMBINING STATEMENT OF NET POSITION - NONMAJOR ENTERPRISE FUNDS For the year ending June 30, 2019 5410 Total Nonmajor SOLID WASTE Enterprise ASSETS Current Assets Cash and cash equivalents 107,540.54 107,540.54 Total Current Assets 107,540.54 107,540.54 Noncurrent Assets Restricted Assets: Capital assets: Machinery and equipment 133.50 133.50 Less accumulated depreciation ( 133.50) ( 133.50) Capital assets - net of TOTAL ASSETS 107,540.54 107,540.54 Deferred Outflows of Resources Deferred Outflows of Resources 2,450.94 2,450.94 Total Deferred Outflows of Resources 2,450.94 2,450.94 LIABILITIES Current Liabilities Other accrued payables 480.95 480.95 Total Current Liabilites 480.95 480.95 Noncurrent Liabilities Compensated absences 1,114.59 1,114.59 Other noncurrent liabilities 12,505.18 12,505.18 Total Noncurrent Liabilities 13,619.77 13,619.77 Total Liabilities 14,100.72 14,100.72 Deferred Inflows of Resources Deferred Inflows of Resources other 2,396.42 2,396.42 Total Deferred Inflows of Resources 2,396.42 2,396.42 Page 119 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 2 of 2 63. COMBINING STATEMENT OF NET POSITION - NONMAJOR ENTERPRISE FUNDS For the year ending June 30, 2019 5410 Total Nonmajor SOLID WASTE Enterprise NET POSITION Restricted for: Unrestricted 93,494.34 93,494.34 Total Net Position 93,494.34 93,494.34 Page 120 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 1 64. COMBINING STATEMENT OF REVENUES, EXPENSES & CHANGES IN FUND NET POSITION - NONMAJOR ENTERPRISE FUNDS For the year ending June 30, 2019 5410 Total Nonmajor SOLID WASTE Enterprise OPERATING REVENUES OPERATING EXPENSES Personal services 22,465.61 22,465.61 Supplies 495.00 495.00 Fixed charges 255.90 255.90 Total Operating Expenses 23,216.51 23,216.51 Operating Income (Loss) ( 23,216.51) ( 23,216.51) NONOPERATING REVENUES (EXPENSES) Intergovernmental revenue 217.00 217.00 Interest and royalty revenue 1,806.71 1,806.71 Other nonoperating expense ( 273.75) ( 273.75) Total Nonoperating Rev(Exp) 1,749.96 1,749.96 Income (Loss) before contributions/transfers ( 21,466.55) ( 21,466.55) Change in net position ( 21,466.55) ( 21,466.55) Total net position - July 1, 2018 51,307.47 51,307.47 Prior period adjustments 63,653.42 63,653.42 Total net position - July 1, 2018 as restated 114,960.89 114,960.89 Total net position - June 30, 2019 93,494.34 93,494.34 Page 121 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 1 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 1000 GENERAL 335110 Live Card Game Table Permit RV 1258 1 Gamibling Live Card 4th FY18 11/18 700.00 Account Total: 700.00 700.00 CR 335120 Gambling Machine Permits RV 1236 1 Gamibling Permits 4th FY18 8/18 575.00 RV 1254 1 Gamibling Permits 4th FY18 11/18 15,900.00 RV 1274 1 Gamibling Permits 4th FY18 2/19 300.00 RV 1298 1 Gamibling Permits 4th FY18 5/19 50.00 Account Total: 16,825.00 16,825.00 CR 335230 State Entitlement Share RV 1241 1 State Entitlement 9/18 214,590.17 RV 1262 1 State Entitlement 12/18 214,590.17 RV 1284 1 State Entitlement 3/19 214,590.17 RV 1305 1 State Entitlement 6/19 214,590.17 Account Total: 858,360.68 858,360.68 CR Fund Total: 0.00 875,885.68 Page 122 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 2 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2110 STREET AND ALLEY 335040 Gasoline Tax Apportionment RV 1228 1 fuel allocation 7/18 13,009.62 RV 1234 1 fuel allocation 8/18 13,009.62 RV 1240 1 fuel allocation 9/18 13,009.62 RV 1246 1 fuel allocation 10/18 13,009.62 RV 1252 1 fuel allocation 11/18 13,009.62 RV 1261 1 fuel allocation 12/18 13,009.62 RV 1265 1 fuel allocation 1/19 13,009.62 RV 1270 1 fuel allocation 2/19 13,009.62 RV 1283 1 fuel allocation 3/19 13,009.62 RV 1290 1 fuel allocation 4/19 13,009.62 RV 1297 1 fuel allocation 5/19 13,009.62 RV 1304 1 fuel allocation 6/19 13,009.63 Account Total: 156,115.45 156,115.45 CR Fund Total: 0.00 156,115.45 Page 123 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 3 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2210 PARKS, RECREATION AND COMMUNITY SERVICES 334000 State Grants RV 1229 1 GrouseMtnRestArea Reim 7/18 4,100.00 CR 130940 1 Batch 16180 8/18 1,156.00 RV 1273 1 Arbor Day 2018 Grant 2/19 750.00 RV 1278 1 2/19 10,000.00 CR 137564 1 Batch 16394 6/19 4,000.00 RV 1306 1 GrouseMtnRestArea Reim 6/19 4,286.00 Account Total: 24,292.00 24,292.00 CR 334002 FWP Fishing Lease - WF Trail RV 1288 1 3/19 3,500.00 Account Total: 3,500.00 3,500.00 CR Fund Total: 0.00 27,792.00 Page 124 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 4 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2220 LIBRARY FUND 334100 Library State Aid JV 4341 2 Library State Federation Pmt 10/18 2,555.24 Account Total: 2,555.24 2,555.24 CR Fund Total: 0.00 2,555.24 Page 125 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 5 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2300 LAW ENFORCEMENT 331000 Federal Grants RV 1237 1 Bullet Proof Vest Grant Reimb. 8/18 912.69 Account Total: 912.69 912.69 CR 334091 Overtime Reimbursement from DOT JV 4418 4 STEP Due from Other Gov 7/18 7,061.22 RV 1230 1 STEP 7/18 7,061.22 RV 1247 1 STEP 10/18 980.18 RV 1285 1 STEP 3/19 7,352.51 Account Total: 7,061.22 15,393.91 8,332.69 CR 337014 Drug Task Force Grant CR 129975 1 Batch 16153 7/18 3,360.15 CR 130175 1 Batch 16158 7/18 3,395.16 CR 130406 1 Batch 16163 7/18 1,163.49 JV 4418 10 NW Drug 7/18 7,918.80 CR 131572 1 Batch 16197 9/18 13,223.76 CR 132184 1 Batch 16214 10/18 3,501.37 CR 132338 1 Batch 16218 10/18 3,501.38 CR 132643 1 Batch 16226 10/18 3,501.37 CR 132980 1 Batch 16241 11/18 3,752.58 CR 133196 1 Batch 16246 11/18 4,240.28 CR 134007 1 Batch 16272 12/18 7,181.16 CR 134081 1 Batch 16275 1/19 4,471.63 CR 134603 1 Batch 16290 1/19 4,460.54 CR 134825 1 Batch 16298 2/19 4,432.86 CR 135012 1 Batch 16305 2/19 3,437.36 CR 135575 1 Batch 16325 3/19 6,826.69 CR 135974 1 Batch 16337 3/19 3,414.18 CR 136278 1 Batch 16348 4/19 2,591.91 CR 136662 1 Batch 16361 4/19 3,371.48 CR 136797 1 Batch 16367 5/19 8,671.72 CR 137095 1 Batch 16378 5/19 4,202.04 CR 137659 1 Batch 16397 6/19 4,432.86 Account Total: 7,918.80 97,133.97 89,215.17 CR 337018 Dept of Justice Grant CR 131396 1 Batch 16192 9/18 684.74 CL 67341 1 reimb for stonegarden for trav CITY OF KALISPELL 10/18 417.52 CR 134840 1 Batch 16298 2/19 2,051.45 Account Total: 417.52 2,736.19 2,318.67 CR Page 126 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 6 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2300 LAW ENFORCEMENT 337019 School District 44 Reimbursement SRO JV 4418 6 SD SRO Portion Due From 7/18 8,927.67 CR 132162 1 Batch 16213 10/18 8,927.67 CR 132752 1 Batch 16230 10/18 11,257.75 CR 135449 1 Batch 16319 3/19 22,515.50 Account Total: 8,927.67 42,700.92 33,773.25 CR Fund Total: 24,325.21 158,877.68 Page 127 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 7 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2310 TAX INCREMENT 335230 State Entitlement Share RV 1255 1 TIF Entitlement 11/18 124,432.50 RV 1299 1 TIF Entitlement 5/19 124,432.50 Account Total: 248,865.00 248,865.00 CR Fund Total: 0.00 248,865.00 Page 128 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 8 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2340 FIRE AND AMBULANCE 338050 Portion of Countywide Ambulance Assessment CR 134827 1 Batch 16298 2/19 25,696.00 JV 4618 2 port of ambul assess 13/19 26,751.88 Account Total: 52,447.88 52,447.88 CR Fund Total: 0.00 52,447.88 Page 129 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 9 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 2821 Gas Tax - Special Roads, Streets, & Bridges Allocation 335040 Gasoline Tax Apportionment RV 1248 2 barsaa 10/18 56,232.24 RV 1300 1 5/19 124,037.57 Account Total: 180,269.81 180,269.81 CR Fund Total: 0.00 180,269.81 Page 130 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 10 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 4540 WF Trail Construction 334000 State Grants RV 1277 1 2/19 2,687.50 RV 1287 1 LWCF Grant - FWP 3/19 45,099.76 Account Total: 47,787.26 47,787.26 CR Fund Total: 0.00 47,787.26 Page 131 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 11 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 5210 WATER 330000 Intergovernmental Revenues JV 4619 2 state contr of resour pension 13/19 18,037.00 Account Total: 18,037.00 18,037.00 CR Fund Total: 0.00 18,037.00 Page 132 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 12 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 5310 WASTEWATER 330000 Intergovernmental Revenues JV 4620 2 state contrub 13/19 17,385.00 Account Total: 17,385.00 17,385.00 CR Fund Total: 0.00 17,385.00 Page 133 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 13 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 5410 SOLID WASTE 330000 Intergovernmental Revenues JV 4621 2 state contrucitions to retiire 13/19 217.00 Account Total: 217.00 217.00 CR Fund Total: 0.00 217.00 Page 134 of 141 ---PAGE BREAK--- 12/20/19 CITY OF WHITEFISH Page: 14 of 14 11:20:52 Detail Ledger Query with Account Balances Report ID: L091 For the Accounting Periods: 7/18 - 13/19 Accounts 330000-339999 Fund/Account/ Acct. Doc/Line # Description Vendor/Receipt From Period Debit Credit Ending Balance 7120 VOLUNTEER FIRE PENSION & RELIEF 335035 State Auditor's Annual Payment RV 1286 1 State Auditor's Annual PMT 3/19 54,420.00 Account Total: 54,420.00 54,420.00 CR Fund Total: 0.00 54,420.00 Grand Total: 24,325.21 1840,655.00 Page 135 of 141 ---PAGE BREAK--- 12/31/19 CITY OF WHITEFISH Page: 1 of 3 20:58:00 Schedule of Cash Receipts & Disbursements Report ID: L160Z For the Year 2018-2019 Beginning Transfers Transfers Ending Fund/Account Balance Received In Disbursed Out Balance 1000 GENERAL 101000 Operating Cash 1,031,609.26 5,764,159.85 185.34 3,958,312.05 1,372,593.66 1,465,048.74 101100 Investments 0.00 30,171.00 0.00 0.00 0.00 30,171.00 103000 Petty Cash 400.00 0.00 0.00 0.00 0.00 400.00 Total Fund 1,032,009.26 5,794,330.85 185.34 3,958,312.05 1,372,593.66 1,495,619.74 Total 1000 GENERAL 1,032,009.26 5,794,330.85 185.34 3,958,312.05 1,372,593.66 1,495,619.74 2100 RESORT TAX 101000 Operating Cash 2,659,964.29 4,321,477.11 0.00 2,324,385.06 1,604,213.23 3,052,843.11 2110 STREET AND ALLEY 101000 Operating Cash 1,150,817.68 1,676,451.38 519.23 30,631.61 1,308,029.55 1,489,127.13 2210 PARKS, RECREATION AND COMMUNITY SERVICES 101000 Operating Cash 221,165.02 1,731,075.18 917.27 153,455.01 1,662,302.57 137,399.89 102147 Cash - The Whitefish Trail -5,493.37 49,729.73 0.00 47,611.14 0.00 -3,374.78 103000 Petty Cash 300.00 0.00 0.00 0.00 -300.00 600.00 Total Fund 215,971.65 1,780,804.91 917.27 201,066.15 1,662,002.57 134,625.11 2220 LIBRARY FUND 101000 Operating Cash 91,593.39 247,484.77 197.00 8,373.80 260,341.08 70,560.28 103000 Petty Cash 50.00 0.00 0.00 0.00 0.00 50.00 Total Fund 91,643.39 247,484.77 197.00 8,373.80 260,341.08 70,610.28 2300 LAW ENFORCEMENT 101000 Operating Cash 104,398.83 2,540,063.79 328.99 76,429.71 2,485,231.70 83,130.20 2310 TAX INCREMENT 101000 Operating Cash 942,319.78 7,298,236.04 0.00 4,520,789.59 2,444,658.28 1,275,107.95 2340 FIRE AND AMBULANCE 101000 Operating Cash 155,182.87 2,532,224.40 16.76 154,914.40 2,402,080.33 130,429.30 2394 BUILDING CODES 101000 Operating Cash 261,379.76 814,061.59 200.00 31,321.54 491,645.95 552,673.86 2399 IMPACT FEES 101000 Operating Cash 0.00 69,862.05 0.00 0.00 69,862.05 0.00 102142 Cash - Paved Trails 63,751.73 104,954.15 0.00 39,737.05 1,850.05 127,118.78 102143 Cash - Park Maint Building 1,468.71 12,154.31 0.00 3,967.55 328.00 9,327.47 102144 Cash - ESC 108,713.96 183,463.01 658.00 116,549.14 42,446.00 133,839.83 102145 Cash - City Hall 27,903.60 149,439.29 1,374.00 107,877.66 47.00 70,792.23 102146 Cash - Stormwater 133,806.58 38,876.67 0.00 0.00 53,298.58 119,384.67 Total Fund 335,644.58 558,749.48 2,032.00 268,131.40 167,831.68 460,462.98 2400 LIGHT DISTRICT #1 (Residential) 101000 Operating Cash 45,848.49 102,637.62 0.00 644.76 103,809.24 44,032.11 2410 LIGHT DISTRICT #4 (Commercial) 101000 Operating Cash 0.00 92,642.16 0.00 1,012.30 43,339.81 48,290.05 2525 STORM WATER 101000 Operating Cash 681,623.56 331,798.72 0.00 9,878.19 156,397.13 847,146.96 2821 Gas Tax - Special Roads, Streets, & Bridges Allocation 101000 Operating Cash 0.00 189,283.31 0.00 0.00 8,487.42 180,795.89 2917 CRIME VICTIMS ASSISTANCE 101000 Operating Cash 743.00 7,567.53 0.00 0.00 6,837.53 1,473.00 2987 HOUSING REHABILITATION GRANT 101000 Operating Cash 429.27 315.00 0.00 0.00 0.00 744.27 2989 AFFORDABLE HOUSING (cash in lieu) 101000 Operating Cash 1,000.00 0.00 0.00 0.00 0.00 1,000.00 Page 136 of 141 ---PAGE BREAK--- 12/31/19 CITY OF WHITEFISH Page: 2 of 3 20:58:00 Schedule of Cash Receipts & Disbursements Report ID: L160Z For the Year 2018-2019 Beginning Transfers Transfers Ending Fund/Account Balance Received In Disbursed Out Balance 2990 PARKLAND AQUISITION & DEVELOPMENT 101000 Operating Cash 0.00 3,090.61 0.00 0.00 3,090.61 0.00 102130 Cash - District East 8,424.72 42,047.63 0.00 377.50 6,647.50 43,447.35 102131 Cash - District West 13,857.45 217.58 0.00 2,638.65 176.96 11,259.42 102132 Cash - District North 0.25 26,854.48 0.00 0.00 0.00 26,854.73 Total Fund 22,282.42 72,210.30 3,016.15 9,915.07 81,561.50 2992 SIDEWALK DISTRICTS PROJECT (cash in lieu) 102130 Cash - District East 14,934.70 33,883.43 0.00 0.00 0.00 48,818.13 102131 Cash - District West 101,388.21 6,434.05 0.00 0.00 0.00 107,822.26 102132 Cash - District North 71,586.37 31,660.71 0.00 0.00 0.00 103,247.08 Total Fund 187,909.28 71,978.19 259,887.47 2993 Cash In-Lieu of Subdivision Street Tree Planting 101000 Operating Cash 31,080.00 2,520.00 0.00 8,820.00 0.00 24,780.00 Total 2000 6,888,238.85 22,640,506.30 4,211.25 7,639,414.66 13,154,820.57 8,738,721.17 3110 TAX INCREMENT REVENUE BOND DEBT 101000 Operating Cash 0.00 3,710,709.20 0.00 0.00 3,710,709.20 0.00 102210 Cash-Bond Dbt Srvice 3,603,476.61 4,043,637.69 0.00 3,710,709.20 0.00 3,936,405.10 102220 Cash-Bond Dbt Rsrv 1,698,300.00 0.00 0.00 0.00 0.00 1,698,300.00 Total Fund 5,301,776.61 7,754,346.89 3,710,709.20 3,710,709.20 5,634,705.10 3400 SID REVOLVING (SID Bond Collateral) 101000 Operating Cash 169,667.34 2,727.60 0.00 0.00 0.00 172,394.94 3545 SID 166 BOND DEBT (J.P. Road Project) 101000 Operating Cash 31,208.01 112,106.15 0.00 0.00 91,965.18 51,348.98 3550 SID 167 BOND DEBT (Parking Structure Project) 101000 Operating Cash 9,740.86 65,333.98 0.00 0.00 59,994.12 15,080.72 Total 3000 5,512,392.82 7,934,514.62 0.00 3,710,709.20 3,862,668.50 5,873,529.74 4005 CITY HALL PROJECT 101000 Operating Cash 0.00 1,342.38 0.00 1,342.38 0.00 0.00 4540 WF Trail Construction 101000 Operating Cash 0.00 120,537.67 95.55 0.00 120,633.22 0.00 Total 4000 0.00 121,880.05 95.55 1,342.38 120,633.22 0.00 5210 WATER 101000 Operating Cash 4,302,990.20 4,715,544.33 14,841.13 292,964.39 3,283,671.56 5,456,739.71 102220 Cash-Bond Dbt Rsrv 3,253.00 0.00 0.00 135.00 0.00 3,118.00 102225 Cash-Bond Dbt Rsrv-Series 198,875.00 0.00 0.00 198,875.00 0.00 0.00 102227 Cash-Bond Dbt Rsrv-Series 28,882.00 52.50 0.00 0.00 0.00 28,934.50 102228 Cash-Bond Dbt Rsrv-Series 26,815.00 299.50 0.00 0.00 0.00 27,114.50 102237 Cash-Bond Dbt Rsrv - 3,388.00 580.50 0.00 0.00 0.00 3,968.50 102238 Cash-Bond Dbt 92,495.91 1,046,279.67 0.00 1,031,083.50 0.00 107,692.08 102239 Cash-Bond Dbt Rsrv - 459,494.00 191,181.00 0.00 0.00 0.00 650,675.00 102240 Cash-Replacement & 104,378.31 0.00 0.00 0.00 0.00 104,378.31 103000 Petty Cash 300.00 0.00 0.00 0.00 0.00 300.00 Total Fund 5,220,871.42 5,953,937.50 14,841.13 1,523,057.89 3,283,671.56 6,382,920.60 5211 WATER IMPACT FEE 102111 Cash - Construction 1,052,399.22 361,634.14 0.00 273,376.46 38,189.43 1,102,467.47 5310 WASTEWATER 101000 Operating Cash 2,993,794.90 4,134,897.07 99,527.60 234,373.83 3,468,862.84 3,524,982.90 Page 137 of 141 ---PAGE BREAK--- 12/31/19 CITY OF WHITEFISH Page: 3 of 3 20:58:00 Schedule of Cash Receipts & Disbursements Report ID: L160Z For the Year 2018-2019 Beginning Transfers Transfers Ending Fund/Account Balance Received In Disbursed Out Balance 102220 Cash-Bond Dbt Rsrv 13,654.62 0.00 0.00 0.00 0.00 13,654.62 102221 Cash-Bond Dbt Rsrv-Series 51,189.00 0.00 0.00 0.00 0.00 51,189.00 102222 Cash-Bond Dbt Rsrv-Series 1,107.00 0.00 0.00 0.00 0.00 1,107.00 102226 Cash-Bond Dbt Rsrv-Series 6,270.00 0.00 0.00 0.00 0.00 6,270.00 102229 Cash-Bond Dbt Rsrv-Series 15,110.00 0.00 0.00 0.00 0.00 15,110.00 102231 Cash-Bond Dbt Rsrv-Series 11,225.00 0.00 0.00 0.00 0.00 11,225.00 102232 Cash-Bond Dbt Rsrv-Series 12,473.00 0.00 0.00 0.00 0.00 12,473.00 102233 Cash-Bond Dbt Rsrv-Series 15,055.00 0.00 0.00 0.00 0.00 15,055.00 102234 Cash-Bond Dbt Rsrv-Series 9,944.00 0.00 0.00 0.00 0.00 9,944.00 102235 Cash-Bond Dbt Rsrv - 30,919.00 0.00 0.00 0.00 0.00 30,919.00 102240 Cash-Replacement & 102,026.73 0.00 0.00 0.00 0.00 102,026.73 Total Fund 3,262,768.25 4,134,897.07 99,527.60 234,373.83 3,468,862.84 3,793,956.25 5311 WASTEWATER IMPACT FEE 101000 Operating Cash 0.00 6,645.00 0.00 0.00 6,645.00 0.00 102111 Cash - Construction 740,798.73 505,226.28 0.00 118,517.67 27,165.62 1,100,341.72 Total Fund 740,798.73 511,871.28 118,517.67 33,810.62 1,100,341.72 5410 SOLID WASTE 101000 Operating Cash 119,117.19 1,806.71 0.00 273.75 13,109.61 107,540.54 Total 5000 10,395,954.81 10,964,146.70 114,368.73 2,149,599.60 6,837,644.06 12,487,226.58 7120 VOLUNTEER FIRE PENSION & RELIEF 101000 Operating Cash 77,605.49 106,186.18 0.00 0.00 104,677.71 79,113.96 7451 STATE SURCHARGE ON COURT FINES 101000 Operating Cash 2,655.00 16,766.67 0.00 0.00 15,120.00 4,301.67 7910 PAYROLL FUND 101000 Operating Cash 62,172.06 120,290.58 9,527,433.80 9,472,343.29 26,089.22 211,463.93 7930 CLAIMS FUND 101000 Operating Cash 666,772.92 0.00 15,874,341.49 15,810,954.98 0.00 730,159.43 Total 7000 809,205.47 243,243.43 25,401,775.29 25,283,298.27 145,886.93 1,025,038.99 Totals 24,637,801.21 47,698,621.95 25,520,636.16 42,742,676.16 25,494,246.94 29,620,136.22 Page 138 of 141 ---PAGE BREAK--- Page 139 of 141 ---PAGE BREAK--- GENERAL SECTION INFORMATION Page 140 of 141 ---PAGE BREAK--- GENERAL INFORMATION 1. Class of county/city Second 2. Date of incorporation 1905 3. County seat Flathead 4. Form of government City Manger 5. Population (most recent estimate) 6357 (2010 Census), 8,661 (2019 estimate) 6. Land area 11.91 Square Miles 7. Miles of roads/streets/alleys 67 Miles 8. Taxable valuation 36,280,066 9. Road taxable valuation (county) N/A 10. Number of water consumers 3800 11. Average daily water consumption 6.536 12. Miles of water main 64 13. Miles of sanitary and storm sewers 58 miles of sanitary and 11 miles of storm sewers 14. Number of building permits issued 249 15. Number of full-time employees 106.28 PROPERTY TAX MILL LEVIES - Fund/activity Mills 1000 General 112.163 Resort Tax Rebate -54.056 Permissive Medical Levy 29.50 2220 Library 6.820 2340 Fire & Ambulance Voted Levy 24.000 7120 Fire Pension 2.000 TOTAL 120.427 Page 141 of 141

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