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FISCAL YEAR 2019 ADOPTED BUDGET CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA Whitefish River at Kay Beller Park Photo by: Dana Smith ---PAGE BREAK--- City of Whitefish Mayor John Muhlfeld City Council Andy Feury Melissa Hartman Ryan Hennen Richard Hildner Frank Sweeney Katie Williams City Manager Adam Hammatt Assistant City Manager/Finance Director Dana Smith Administrative Services Director/City Clerk Michelle Howke ---PAGE BREAK--- Table of Contents Overview City Council FY 2019 Annual Goals 1 Budget Certification 4 City Manager Budget Message 5 Budget Summary 12 Mill Levy 13 Organizational Chart 14 Staffing 15 Debt 17 Revenues 19 Expenditures 21 General Fund General Fund Highlights 23 General Fund Revenues 25 City Council………… 27 Municipal Court 28 Administrative Services 30 Resort Tax Administrative Services 34 Legal Services 34 Parking Facility Maintenance 36 Community Planning 38 Community Agencies 40 Cemetery Services 40 Non‐Departmental 41 Library Fund 43 Law Enforcement and Justice Law Enforcement Fund 46 Victim and Witness Assistance Program Fund 49 Fire and Rescue Fire and Ambulance Fund 51 ---PAGE BREAK--- Table of Contents Building Code and Inspection Fund 56 Parks and Property Parks, Recreation and Community Services Fund 60 Parkland Acquisition and Development Fund 72 Whitefish Trail Construction Fund 74 Community Development Resort Tax Fund 76 Tax Increment District Fund 81 Tax Increment Debt Service Fund 85 Impact Fee Fund 87 CDBG/HOME Homebuyers Assistance Fund 89 Housing Rehabilitation Fund 89 Affordable Housing (Cash‐in‐lieu) Fund 89 Public Works Sidewalk Districts Fund 92 Subdivision Street Trees Fund 94 Residential Lighting District Fund 96 Commercial Lighting District Fund 96 Street Fund 99 Gas Tax ‐ BaRSAA Stormwater Fund Water Fund Wastewater Fund Solid Waste Fund S.I.D. Debt Service Funds Revolving S.I.D. Fund S.I.D. #166 (JP Road Project) Fund S.I.D. #167 (Downtown Parking Facility) Fund ---PAGE BREAK--- FY 2019 Whitefish City Council Annual Goals FY 2019 Budget Page 1 of 120 ---PAGE BREAK--- RESOLUTION NO. 18-28 A Resolution of the City Council of the City of Whitefish, Montana, establishing annual goals for the City. WHEREAS, the City Council of the City of Whitefish is committed to the continuing advancement and improvement of the community, City, and City services; and WHEREAS, the City Council has adopted annual goals since 1999; and WHEREAS, the Mayor and City Council met in a work session with the City Manager on July 16, 2018, to establish City Council goals; and WHEREAS, Exhibit attached hereto, is a list of the above referenced goals which the Mayor, City Council, and City Manager established. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Whitefish, Montana, as follows: Section 1: The Whitefish City Council hereby approves the list of goals as provided in Exhibit Section 2: This Resolution shall take effect immediately upon its adoption by the City Council and signing by the Mayor thereof. PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF WHITEFISH, MONTANA, ON THIS 6TH DAY OF AUGUST 2018. ATTEST: 4 ~ Michelle Howke, City Clerk FY 2019 Budget Page 2 of 120 ---PAGE BREAK--- City of Whitefish Mayor and Council Goals for FY19 Administration 1. Update Agenda and Packet Information 2. Create Finance Sustainability Plan 3. Create Climate Action Plan Standing Committee 4. Create Cemetery Plan 5. Create Resort Tax Education and Reallocation Plan Fire Department 1. Create Long-Range Master Plan for Fire Department 2. Provide Council Emergency Management Training Parks and Recreation 1. Depot Park Redevelopment Phase II 2. Restore Riverbank and River Access at Riverside Park 3. Bike/Ped Master Plan Wayfinding Sign Implementation 4. Explore Possible Funding Sources for Maintenance of Parks/Public Places 5. Construct Parking Spaces at New City Beach Lot Planning Department 1. Highway 93 South Corridor Plan 2. Zoning for Affordability 3. Parking Plan for Downtown Area 4. Update Zoning Ordinances for Downtown Area 5. Create Master Plan for City's 88 Acres on Monegan 6. Analyze Creation of New TIF Districts 7. Affordable Housing Implementation Police Department 1. Analyze Policing Needs If Big Mountain Annexed Public Works 1. Design and Construct Wastewater Treatment Plant Upgrades 2. Reduce Unaccounted for Water Loss 3. Improve Winter Road/Alley Conditions Estimated date of Completion October February October June June 2018 2019 2018 2019 2019 January 2019 September 2018 June 2019 October 2018 October 2018 March 2019 May 2019 May 2019 December 2018 March 2019 September 2019 April 2019 April 2019 Long Term - Ongoing April 2019 November 2021 June 2019 April 2019 4. Program to Assist Property Owners with Sidewalk Maintenance Responsibilities April 2019 5. Reduce Number of Illegal Sump Pump Connections June 2019 6. Construct Viaduct Improvements September 2020 7. Analyze City-Wide Recycling Program June 2019 8. Create and Map Open Space Inventory June 2019 9. Birch Point Wayside Horn June 2019 10. Explore Multi-modal Transportation Hub April 2019 Exhibit FY 2019 Budget Page 3 of 120 ---PAGE BREAK--- BUDGET CERTIFICATION THIS IS TO CERTIFY that the Annual Budget for Fiscal 2019, was prepared according to law and adopted by the City Council on August 20, 2018; and that all financial data and other information set forth herein are complete and correct to the best of my knowledge and belief. Ma~ ofW Signed~~ City Manager, City of Whitefish FY 2019 Budget Page 4 of 120 Date ---PAGE BREAK--- MEMORANDUM To: Mayor John Muhlfeld City Councilors From: Adam M. Hammatt, City Manager Re: FY19 Budget Message – Final Budget Date: August 13, 2018 INTRODUCTION The Fiscal Year 2019 (FY19) City of Whitefish Budget provides budget authority for the services and projects the City anticipates during the upcoming fiscal year, which runs from July 1, 2018 to June 30, 2019. The City budget contains a total of 29 active, self-balancing funds. “Self-balancing” means that resources equal requirements. Each fund exists to provide segregated accounting for specific activities. This message provides a general description of the budget document and the financial plans for the City for the upcoming fiscal year. FY19 BUDGET MAJOR CHANGES AND ISSUES During a non-reappraisal year, the growth of property tax revenue is restricted to only newly taxable property that results from new construction or annexations. The taxable value is provided by the Montana Department of Revenue and final figures received have resulted in an increase in the City’s taxable value of 2.18% 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 FY18, the budget is balanced with the number of total property tax mills levied by the City remaining the same as the prior year. The only growth in property tax revenue for FY19 is 2.18%, which is from newly taxable property. Total appropriations for FY19 is $3,275,314 or 8.0% higher than last year’s budget mostly due to an increase in capital projects, the addition of new staff positions, increases in wages and health benefits, and a significant increase in interfund transfers. Some important items to note in the FY19 Budget are: The mill value increased by 2.18% to $25,346.369 per mill this year. The growth this year was less than the original estimate of 3.2%, so the increase in cash reserves has decreased. Again, this year is a non-reappraisal year, so growth was restricted to only newly taxable property. We are projecting FY19 ending cash balances in property tax supported funds to be higher than FY18 by $40,714. However, as a percentage of budget, our cash reserves show a decrease from last year’s 15.04% actual percentage of budget to this year’s budgeted 14.76%. The decrease in cash reserves is mostly due to increased capital expenditures and keeping the number of mills levied the same as the prior year. While the goal of the City is to increase cash reserves against a future day of need, this year’s reduction in the cash reserves is due to the one-time increase in capital expenditures in the Parks & Recreation Fund to address the immediate needs of our urban forestry program. In general, the capital expenditures of the FY 2019 Budget Page 5 of 120 ---PAGE BREAK--- Parks & Recreation Fund are around $100,000 or less, but this year it has increased to $214,667. As in prior years, it will be important to build cash reserves back up if we are to maintain service levels during the next recession. These reserves are also important for emergencies. I recommend we establish reserves in the 20-25% of annual expenditures range or about $1,855,000 to $2,320,000. This level of reserves is typical of what other municipalities are doing and represents sound financial practices. Capital Improvement Programs are vital to providing excellent services to the community. Capital Improvement Programs tend to have ups and downs in spending due to the cyclical nature of infrastructure and equipment needs. For FY19, capital spending is budgeted to increase about $1,196,213, which is mostly due to improvements at the wastewater treatment facility. In the past, a Consumer Price Index (CPI) increase of 3.1% and a taxable value increase of 2.18%, would mean City employees receive a pay increase of 3.1% plus a 2% STEP for a total of a 5.1% increase. However, with two of the three unions already having a 4% ceiling and the Police Union agreeing to a 4% ceiling during recent negotiations, we have decided it is in the best interest of the City to also set a ceiling of 4% for non-union staff. This ceiling for all employees creates consistency and provides us some predictability since the days of a CPI less than 2% appear to be behind us for now. Pay increases of 4.5% or 5.1% each year are not sustainable. In addition to pay increases, medical insurance premiums increased 3.7% in FY19. Based on the adopted formula, the City will cover 3.4% of the 3.7% increase in premiums. This budget also proposes some small assessment increases to keep up with annual CPI increases and continue to address the capital needs of some departments. We are proposing an increase in the Street Maintenance Assessment of 3.1% (about $3.78 per household with 50 feet of front footage), an increase in both Street Lighting Districts of 3.1% (residential – about $0.50 per household and commercial – about $2.48 per lot with 50 feet of front footage), and a larger Parks and Greenway Assessment increase of 6.0% (about $2.86 per household with 50 feet of front footage) to continue to work toward a solid funding basis. In FY18, the Stormwater Assessment remained steady from the prior year at $12.53 per lot. Last year I informed the Council a significant increase for FY19 will need to be considered because the Stormwater Assessment was drastically cut early on in the recession and has not been adjusted since. If we had not reduced the Stormwater fee in 2010 (from $72.00 to $12.53), and taking into account CPI over the years, the Stormwater fee would be $86.37 for this year. To adjust for these cuts, Stormwater personnel costs were allocated to other departments and since 2010 these other departments have been subsidizing the Stormwater fund. We need to begin to undo these subsidies so that Stormwater can be the self-balancing fund it should be. Therefore, this budget proposes an increase of $50.00, which would increase the assessment from $12.53 to $62.53 per lot. With this increase, the assessment rates are still not at the pre-recession figure of $72 per lot, much less a CPI adjusted amount of $86.37, but this is a step toward self-balancing. Since FY20 will be a reappraisal year, I will not recommend additional increases to Stormwater next year but for FY21 we should seek to get Stormwater on track with CPI adjusted amounts. This budget does add or increase staffing in the following areas: o A full-time IT Administrator to help address the increasing needs of IT for all City departments. This addition will cost about $95,000 per year, but for FY19 the position FY 2019 Budget Page 6 of 120 ---PAGE BREAK--- is only budgeted for a partial year equating to a cost of $77,723. This position will be funded by all departments based on their IT demands. IT Administration has been handled by our GIS Coordinator, but our GIS needs are extremely behind and valued by all departments. With the recent cyberterrorism attack on Columbia Falls schools, we recognize the need to make improvements, set more robust security polices, and protect the security of our vital information. We are also looking to this position to handle our phone system, audio visual needs, and provide forensic investigative help to the police department. This position has been a long time coming and we have the needs to be filled. o A full-time Housing Program Coordinator to assist in the implementation of strategies identified in the Whitefish Strategic Housing Plan and continue to assist in addressing the need for affordable workforce housing. This addition is budgeted to start on April 1st and is estimated to cost about $28,192 for those three months during FY19 (80% from TIF and 20% from Planning). This position was called for in the Whitefish Strategic Housing Plan and we are seeing the increased need as developers are beginning to provide affordable housing as part of their developments. This position may become part of the Whitefish Housing Authority at some point depending on future decisions. o A full-time police officer to backfill a vacancy created by the Internet Crimes Against Children officer who will be from the Whitefish Police Department, but work in the Homeland Security Office in Kalispell. This position will cost about $58,000 for FY19 as the position is not slated to start until October 1st. o A part-time Customer Service Clerk to assist in the increasing demands on the cashier/info desk and the Finance Department. This addition is budgeted to start in October and will cost about $17,759 for those nine months during FY19. The position is funded by all Departments based on demand of the cashier/info desk. This position was felt to be needed when we moved into the new City Hall, but we wanted to wait to see how things went. It is now clear additional front desk help is needed to handle the growing workload. o Additional seasonal staffing for AIS Inspection Stations at State Park and City Beach, as well as additional park maintenance help. The total increased cost budgeted in FY19 is approximately $20,900. A few logistical aspects of AIS have been tweaked to improve service and help ensure that AIS doesn’t get into our lake, which has resulted in some extra hours. As we continue to add trails and make improvements to our parks we need to have the personnel to maintain them. An extra seasonal position was added for improved maintenance. o Additional seasonal staffing to assist with the needs of the City’s urban forestry program starting in May 2019. The total increased cost budgeted in FY19 is approximately $22,000. With the inventory of City trees partially complete, the Parks & Recreation Department has now identified a significant list of work that needs to be accomplished, which includes tree maintenance and replacement. This addition to seasonal staffing makes it possible for the City to complete the work in-house instead of contracting with local vendors to finish the projects. Accompanied with the purchase of a bucket truck and other equipment, the City will also be able to trim and maintain the larger trees. FY 2019 Budget Page 7 of 120 ---PAGE BREAK--- FY19 BUDGET OVERVIEW The FY19 budget totals $33,716,194 in expenditures and $10,525,950 in interfund transfers for a total appropriated budget of $44,242,144. Compared to the prior fiscal year, FY19 expenditures are increasing $2,497,169, an 8.00% increase, and interfund transfers are increasing $778.145, a 7.98% increase. The increase in expenditures is mostly due to an increase in capital expenditures, additional staff positions, and increases in wages and health benefits. Property Tax supported funds’ appropriations have increased by $442,950, which is mostly in personnel costs. The chart below shows the trend of our net property tax mills levied over recent years. When considering mill rates, it is instructive to compare the City of Whitefish to other Montana cities. Our budget has provided the following graphic for several years. Whitefish has historically had very low property tax mill levy rates, which are even lower due to our Resort Tax rebate for property tax reductions, high property valuations, and maintenance district assessments. While levy comparisons are of interest, caution should be exercised in drawing hard conclusions based on such information. Cities use property taxes to support similar, but not always the same mix of public services. For example, some cities support libraries, public transportation and other such services with property tax mill levies while others do not. Some cities have maintenance district assessments and others do not. 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 87.874 112.216 100.280 115.001 120.401 120.401 119.805 120.605 134.242 119.240 120.427 120.427 Number of Mills Levied After Resort Tax Rebate FY 2019 Budget Page 8 of 120 ---PAGE BREAK--- Some other less significant, but still important issues in the FY19 budget for the Mayor and City Council to consider are: In past budgets, the planning and design of a new cemetery has been eliminated but I am leaving it in the FY19 Budget as it has been a Council Goal. I believe it has been assumed the new cemetery would end up on currently owned City property based on prior Goal Setting Sessions with City Council, but that has now changed. The amounts budgeted for FY19 are for initial studies and testing. If the studies check out okay and the location is approved by Council, we can consider acquisition, complete a financial analysis with funding strategy, and do a budget amendment at year end. I have mentioned 3 financial areas that are in need for the City: 1) improving fund balance; 2) better funding of Capital Projects less debt); and 3) covering unfunded liabilities. In this FY19 Budget, I believe most are being addressed on some level. o Our fund balance estimates show a decrease in percentage, but an approximate $40,714 increase in fund balance from the beginning of FY19. Typically, we end up a little higher on revenues and a little lower on expenditures, which should yield even higher reserves at year end. I believe we should be between 20-25% of General Fund Budget. o Our Capital Improvement Program financing will improve over the next five years by minimizing the debt needed for projects. This reduction in debt will help the City’s overall financial condition by reducing debt servicing costs. o We have also continued to make strides in unfunded liabilities by predicting retirements, budgeting for their final checks when possible, and buying down comp time banks, etc. This is not an exact science but money has been allotted for these purposes which is a step in the right direction. 252 240 231 230 227 216 212 207 206 187 174 128 120 89 0 50 100 150 200 250 300 Fiscal Year 2018 Total Property Tax Mills for Cities over 4,500 Population W. Yellowstone Population 1,321, Red Lodge 2,199 (Estimated) FY 2019 Budget Page 9 of 120 ---PAGE BREAK--- REVENUES Total revenues and other financing sources for all 29 budgeted funds are budgeted at $32,888,621 which is $5,120,968 or 18% higher than the FY18 budget of $27,767,653. Most of the increase is the result of a $2,000,000 loan to finance a portion of the new wastewater treatment facility design, engineering, and equipment purchases through the State Revolving Fund Loan, an increase in the Stormwater Assessment of $285,158, an increase in water service charges of $393,785 based on FY18 actuals, an increase in wastewater service charges of $422,787, new gas tax allocation estimated at $204,232, an increase in Resort Tax collections of $326,908, and an increase in property tax revenue. The interfund transfers also increased by $778,144 from FY18. Total General Fund Revenues are projected at $3,996,397 in FY19 which is a $244,224 or a 6.51% increase from last year’s figure of $3,752,173. Most of the increase is from the projected mill value growth of 2.18%, an increase in estimated municipal court fines of $100,000, and an increase in business license fees of about $50,000. The history and budget for total building permit and plan review fees are shown below. The FY19 estimate remains the same as FY18 based on current figures and known upcoming projects. We also assume that the building permit for the elementary school will occur in FY19. Water usage revenues are up by $393,785 to $3,493,785 which is because of higher usage, more connections, and last fall’s rate increase. The FY18 actual revenues were $3,485,863. We have not anticipated a water rate increase in this budget, but that is because the City Council typically makes utility rate decisions later in the year. Wastewater usage charges are estimated at $3,442,787 which is $422,787 (or 14.09%) higher in FY19 than in FY18. The FY18 actual figure as of June 30, 2018, was $3,241,717. This is the second year that we have anticipated a wastewater rate increase in the budget. The actual public hearing for the rate increase will take place in the fall and will be based on the rate study for the wastewater utility that was completed in anticipation of the Wastewater Treatment Plant Upgrade. $249,832 $238,335 $159,533 $202,340 $228,751 $348,224 $492,130 $475,839 $563,884 $384,119 $479,093 $440,000 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Building License & Permit Revenue by Fiscal Year FY 2019 Budget Page 10 of 120 ---PAGE BREAK--- EXPENDITURES Total appropriations and transfers equal $44,242,144, which is a $3,275,314 or 8.00% increase in budget authority as compared to the adopted FY18 budget of $40,966,830. Again, most of the increase is caused by the increase in wastewater capital spending, increases in wage and health benefits, the addition of new staff positions, and a significant increase in interfund transfers. Total expenditures and transfers for the General Fund equal $5,150,104 which is a $270,146 or 5.54% increase from the FY18 budget figure of $4,879,958. Most of this increase is the new IT Administrator position, the new Housing Coordinator position, wage and benefit increases, increase in maintenance costs of the parking structure, and increased transfers to other funds. We have outlined major expenditure and capital outlay items in the narrative for each fund, so I will not repeat that information here. CONCLUSION I would like to thank Assistant City Manager/Finance Director Dana Smith and the other Department Directors for their help and support through this process. Dana’s experience and advice were invaluable and she carried most of the burden for creating this budget and she makes my work much easier. My thanks to all of them and to the Mayor and City Council for your review and consideration of the budget. FY 2019 Budget Page 11 of 120 ---PAGE BREAK--- 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 C D E F G H I J K L M N O P Q R 8/13/2018 Beginning Total Total Total Ending Total Available Interfund Budgeted Personnel Materials Capital Debt Budgeted Interfund Appropriated Available Budgeted Change Fund Cash Transfers Resources Services & Services Outlay Service Conting. Expenditures Transfers Budget Cash Requirements in Cash Property Tax Supported Funds: General 997,498 $ 3,996,397 $ 1,370,121 $ 6,364,016 $ 917,024 $ 296,957 $ 25,000 $ - $ 15,520 $ 1,254,501 $ 3,895,603 $ 5,150,104 $ 1,213,912 $ 6,364,016 $ 216,413 $ Library 77,815 215,362 34,371 327,548 188,401 112,351 - - 8,000 308,752 $ - 308,752 $ 18,796 327,548 (59,019) Law Enforcement 29,914 285,426 2,366,862 2,682,203 2,073,922 533,930 37,000 - - 2,644,852 $ - 2,644,852 $ 37,351 2,682,203 7,436 Fire & Ambulance 76,945 2,590,248 700,380 3,367,572 1,971,006 1,091,616 - 212,123 - 3,274,745 $ - 3,274,745 $ 92,827 3,367,572 15,883 Parks/Rec 146,461 812,025 844,501 1,802,987 1,044,686 537,173 214,667 - - 1,796,526 $ - 1,796,526 $ 6,461 1,802,987 (140,000) Total 1,328,633 $ 7,899,458 $ 5,316,235 $ 14,544,326 $ 6,195,039 $ 2,572,027 $ 276,667 $ 212,123 $ 23,520 $ 9,279,376 $ 3,895,603 $ 13,174,979 $ 1,369,347 $ 14,544,326 $ 40,714 $ Change in Cash 40,714 $ Total Operating Budget = 8,767,066 Cash as a % of Budget 14.76% Other Tax, Fee & Assessment Supported Funds: Resort Tax 2,657,814 $ 4,011,196 $ - $ 6,669,010 $ - $ - $ 1,567,100 $ - $ - $ 1,567,100 $ 2,262,775 $ 3,829,875 $ 2,839,135 $ 6,669,010 $ 181,321 $ Tax Inc Dist 375,774 7,360,096 197,994 7,933,865 284,579 1,275,484 2,063,310 - 100,000 3,723,373 $ 4,016,359 7,739,732 $ 194,133 7,933,865 (181,642) Bldg Codes 245,360 505,500 - 750,860 419,820 78,636 - - - 498,456 $ - 498,456 $ 252,404 750,860 7,044 Street Fund 1,074,046 1,589,300 - 2,663,346 556,762 541,295 548,344 - - 1,646,401 $ 10,212 1,656,613 $ 1,006,733 2,663,346 (67,313) Gas Tax - BaRSAA - 204,232 10,212 214,444 - - - - - - $ - - $ 214,444 214,444 214,444 Street Lighting #1 44,685 114,770 - 159,454 29,188 58,750 50,500 - - 138,438 $ - 138,438 $ 21,016 159,454 (23,668) Street Lighting #4 - 94,589 - 94,589 29,188 36,150 - - - 65,338 $ - 65,338 $ 29,251 94,589 29,251 Impact Fees 292,838 226,500 - 519,338 - - 240,102 - - 240,102 $ 197,994 438,096 $ 81,242 519,338 (211,596) Subdivision Blvd Trees 31,080 300 - 31,380 - 31,380 - - - 31,380 $ - 31,380 $ - 31,380 (31,080) Sidewalk 187,794 1,600 - 189,394 - - 189,394 - - 189,394 $ - 189,394 $ - 189,394 (187,794) Stormwater 681,624 362,758 - 1,044,382 145,371 33,560 242,500 - - 421,431 $ - 421,431 $ 622,951 1,044,382 (58,673) Total 5,591,015 $ 14,470,840 $ 208,206 $ 20,270,061 $ 1,464,908 $ 2,055,255 $ 4,901,250 $ - $ 100,000 $ 8,521,413 $ 6,487,340 $ 15,008,753 $ 5,261,308 $ 20,270,061 $ (329,707) $ Total Operating Budget = 3,520,163 Enterprise Funds: Water 6,203,036 $ 3,849,285 $ 985,150 $ 11,037,471 $ 1,182,968 $ 785,301 $ 1,544,545 $ 1,461,026 $ - $ 4,973,840 $ 143,007 $ 5,116,847 $ 5,920,624 $ 11,037,471 $ (282,412) $ Wastewater 3,957,772 5,702,037 - 9,659,809 1,106,595 845,392 4,004,225 331,820 - 6,288,032 $ - 6,288,032 $ 3,371,778 9,659,809 (585,995) Solid Waste 118,582 900 - 119,482 12,393 11,035 - - - 23,428 $ - 23,428 $ 96,054 119,482 (22,528) Total 10,279,390 $ 9,552,222 $ 985,150 $ 20,816,762 $ 2,301,956 $ 1,641,727 $ 5,548,770 $ 1,792,846 $ - $ 11,285,300 $ 143,007 $ 11,428,307 $ 9,388,455 $ 20,816,762 $ (890,935) $ Total Operating Budget = 3,943,683 Other Special Revenue and Debt Funds: Housing Authority 1,429 527,500 - 528,929 - 528,929 - - - 528,929 - 528,929 - $ 528,929 (1,429) WF Trail Construct - 216,525 - 216,525 - - 216,525 - - 216,525 - 216,525 - 216,525 - Park Acq & Dev 22,267 1,800 - 24,067 - - 500 - - 500 - 500 23,567 24,067 1,300 TIF Debt Svc 5,299,055 30,000 4,016,359 9,345,414 - - - 3,710,709 - 3,710,709 - 3,710,709 5,634,705 9,345,414 335,650 Victim/Wit 743 15,000 - 15,743 - 15,000 - - - 15,000 - 15,000 743 15,743 - Misc. S.I.D. 210,464 175,276 - 385,740 - - - 158,442 - 158,442 - 158,442 227,298 385,740 16,834 5,533,958 $ 966,101 $ 4,016,359 $ 10,516,418 $ - $ 543,929 $ 217,025 $ 3,869,151 $ - $ 4,630,105 $ - $ 4,630,105 5,886,312 $ 10,516,418 $ 352,355 $ Total 22,732,995 $ 32,888,621 $ 10,525,950 $ 66,147,566 $ 9,961,903 $ 6,812,938 $ 10,943,712 $ 5,874,121 $ 123,520 $ 33,716,194 $ 10,525,950 $ 44,242,144 $ 21,905,422 $ 66,147,566 $ (827,573) $ Budget Summary by Main Revenue Source City of Whitefish Fiscal Year 2019 Budget Resources Requirements Revenue & Other Financing FY 2019 Budget Page 12 of 120 ---PAGE BREAK--- Mill Value and Tax Levy History 8/13/2018 HB 124 Health Gross Resort Voted Total Total Property Fiscal Total Market Total Taxable Newly Taxable Mill Value Mills Insur Mills Tax Net Mills Fire/Amb Mills Tax Year Value Value Value Less TIF Levied Mills Levied Relief Levied Mills Levied General Library Fire Pension Fire/Amb Revenue a b c d e f g h i j k l m n o p q (f+g) (h+i) (j+k) (d x l) 2008 755,263,708 $ 23,026,914 $ 1,812,408 $ 18,512.556 $ 11.47% 105.680 5.53 111.210 -23.336 87.874 87.874 1,552,722 $ 74,050 $ 1,626,772 $ 2009 789,392,160 $ 24,221,062 $ 1,029,224 $ 19,499.520 $ 5.33% 108.750 2.46 111.210 -22.994 88.216 24 112.216 1,642,172 $ 77,998 $ 467,988 $ 2,188,158 $ 2010 888,143,474 $ 26,541,317 $ 1,238,391 $ 20,103.083 $ 3.10% 108.750 2.46 111.210 -23.290 87.920 12.36 100.280 1,687,048 $ 80,412 $ 248,474 $ 2,015,935 $ 2011 952,357,384 $ 27,411,173 $ 563,091 $ 20,434.118 $ 1.65% 115.400 2.46 117.860 -22.539 95.321 19.68 115.001 1,866,064 $ 81,736 $ 402,143 $ 2,349,944 $ 2012 1,022,102,349 $ 28,621,645 $ 710,377 $ 21,287.796 $ 4.18% 116.332 6.08 122.412 -26.011 96.401 24 120.401 1,852,060 $ 114,954 $ 85,151 $ 510,907 $ 2,563,072 $ 2013 1,090,881,100 $ 29,207,259 $ 522,087 $ 21,631.411 $ 1.61% 117.966 6.08 124.046 -27.645 96.401 24 120.401 1,881,954 $ 116,810 $ 86,526 $ 519,154 $ 2,604,444 $ 2014 1,164,900,282 $ 30,147,558 $ 307,117 $ 22,105.761 $ 2.19% 117.174 10.00 127.174 -31.369 95.805 24 119.805 1,910,048 $ 119,371 $ 88,423 $ 530,538 $ 2,648,381 $ 2015 1,241,653,567 $ 31,273,240 $ 540,964 $ 22,873.171 $ 3.47% 116.000 9.85 125.846 -29.241 96.605 24 120.605 1,994,655 $ 141,814 $ 91,493 $ 548,956 $ 2,758,619 $ 2016 1,988,271,955 $ 29,841,941 $ 447,138 $ 21,340.576 $ -6.70% 127.600 14.46 142.061 -31.818 110.242 24 134.242 2,164,408 $ 145,543 $ 42,681 $ 512,174 $ 2,864,806 $ 2017 2,031,231,684 $ 30,471,121 $ 764,540 $ 21,984.576 $ 3.02% 129.600 19.42 149.021 -53.781 95.240 24 119.240 1,899,897 $ 149,935 $ 43,969 $ 527,630 $ 2,621,431 $ 2018 2,334,342,317 $ 34,977,717 $ 796,213 $ 24,804.780 $ 12.83% 117.370 26.50 143.870 -47.443 96.427 24 120.427 2,173,068 $ 169,169 $ 49,610 $ 595,315 $ 2,987,161 $ 2019 2,421,042,328 $ 36,280,066 $ 933,156 $ 25,346.369 $ 2.18% 120.983 29.50 150.483 -54.056 96.427 24 120.427 2,220,519 $ 172,862 $ 50,693 $ 608,313 $ 3,052,387 $ change from last year 3.613 3.000 6.613 -6.613 0.000 0.000 0.000 47,452 $ 3,694 $ 1,083 $ 12,998 $ 65,227 $ 2.18% 2.18% 2.18% 2.18% 2.18% Library Higher mills offset by resort tax Street maintenance reduction in mills 24 reduction Total Increase More rebate than last year Total Mill Increase On the table from last year Storm offset increase TOTAL NEWLY HB 124 HEALTH GROSS RESORT FIRE & Total Distibution of Property Tax Levy 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 87.874 112.216 100.280 115.001 120.401 120.401 119.805 120.605 134.242 119.240 120.427 120.427 Number of Mills Levied After Resort Tax Rebate FY 2019 Budget Page 13 of 120 ---PAGE BREAK--- Citizens of Whitefish Mayor and City Council Municipal Court Judge City Attorney Library Library Board Park Board City Manager Finance Fire Police Parks & Recreation Planning & Building Public Works OrganizaƟonal Chart City Clerk H.R. FY 2019 Budget Page 14 of 120 ---PAGE BREAK--- Staffing Staffing FY 2019 The FY 2019 budget funds 106.28 full time equivalent employees not including seasonal employees for Parks and Recreation during the winter and summer months or a summer internship for Public Works. The total budgeted payroll and employer contributions (personnel services) increased about $445,271 from FY 2018 to FY 2019, which includes seasonal and intern wages and employer contributions. Changes in payroll include the following: A 4.0% wage increase is included for FY 2019. The wage adjustment is COLA (3.1% for FY 2019) plus a 2% pay matrix STEP with a ceiling of 4.0% for all Union and non‐union employees. Health insurance costs are increasing for FY 2019 by 3.7% with the City paying for 3.4% of the increase based on the City’s established formula. New or significant changes in current positions in FY 2019: o Full‐time IT Administrator o Full‐time Housing Program Coordinator o Full‐time police officer to backfill a vacancy created by the Internet Crimes Against Children officer who will be from the Whitefish Police Department, but work in the Homeland Security Office in Kalispell o Part‐time Finance Department Customer Service Clerk (25 hours/week) o Increase in seasonal staffing at State Park and City Beach Boat Inspection Stations, Urban Forestry, and Park Maintenance Admin/Legal/IT 11% Library 4% Planning & Building 9% Parks & Rec 11% Court 3% Public Works 26% Police 20% Fire & Ambulance 16% Full Time Employee Equivalents‐ FY 2019 (not including Parks & Rec seasonal employees) FY 2019 Budget Page 15 of 120 ---PAGE BREAK--- Staffing Staffing FY 2019 Below is a summary of the full time and part‐time employees for FY 2019: FY 2019 Employee Summary Department Full‐time Part‐time Full‐time Equivalent Admin & Legal 10 1.44 11.44 Library 1 2.78 3.78 Planning & Building 10 0.00 10.00 Parks & Rec* 12 0.00 12.00 Court 3 0.50 3.50 Public Works 27 1.08 28.08 Police 20 1.08 21.08 Fire & Ambulance 17 0.50 17.50 Total Employees 100 7.38 107.38 *Parks also has seasonal employees budgeted for summer and winter that are not shown above. 0 5 10 15 20 25 30 Admin/Legal/IT Library Planning & Building Parks & Rec Court Public Works Police Fire & Ambulance FY 2015 ‐ FY 2019 Full Time Equivalents by Department (not including Parks & Rec seasonal employees) FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2019 Budget Page 16 of 120 ---PAGE BREAK--- Debt The City has debt outstanding from revenue bonds, loans from the State Revolving Fund, and loans from the State of Montana INTERCAP Program. Revenue bonds are backed by the underlying revenue applicable to the financing. The City has no general obligation debt outstanding. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. In addition to a tax increment revenue bond, the City created and approved Special Improvement District (SID) 167 to help fund a portion of the construction costs of the downtown parking facility. The SID 167 Bond was issued on January 5, 2017, in the amount of $779,000. Properties within the SID boundaries were assessed for the first time in FY 2018. The SID 166 Bond that was issued for the JP Road construction project continues to be assessed on properties within that District. The water and wastewater loans currently outstanding were provided by the State of Montana’s Revolving Fund (SRF) for construction and upgrades to the water and wastewater systems. These loans are backed by and paid for through the user fees generated from the water and wastewater systems. In FY 2016, the City closed on a loan through the SRF program to fund the purchase of the Haskill Basin Conservation Easement. This loan is first backed by Resort Tax revenues resulting from 70% of the additional 1% that went into effect on July 1, 2015. In addition to the Resort Tax revenues, the loan is further backed up by water user fees if Resort Tax revenues are not adequate in any given year while the loan is outstanding. The FY 2019 budget includes a $2,000,000 SRF loan to finance equipment purchases for the wastewater treatment plant upgrade that is required by the E.P.A. and the State of Montana. FY 2019 Budget Page 17 of 120 ---PAGE BREAK--- Debt Below is a summary of the outstanding debt obligations of the City as of June 30, 2018: Description Balance as of June 30, 2018 TIF 2015 Refunding (ESC)* $ 3,722,000 TIF 2016 (City Hall/Parking Facility) * $ 7,330,000 Water Revenue Bonds* $ 1,408,000 Water Revenue Bond – Haskill Basin C.E.* $ 6,499,000 Wastewater Revenue Bonds* $ 3,456,563 SID 166 Bond* $ 515,000 SID 167 Bond* $ 769,669 Ambulance Loan $ 31,252 Fire Engine Loan $ 320,105 Fire Tender Loan $ 122,359 Fire SCBA Loan $ 139,989 TOTAL $24,313,937 *Bonds backed by specific revenue sources other than property tax. FY 2019 Budget Page 18 of 120 ---PAGE BREAK--- Revenues The City of Whitefish has various types of revenue streams during any given year. Revenues include, but are not limited to, charges for services, grants, resort tax, maintenance assessments, and property tax revenue. Other than charges for water and sewer services, the revenue of most interest is property taxes and maintenance assessments that are included on each property owner’s tax bill. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 24.77%. Over 50% of a city resident property tax bill goes to education. Whitefish Elementary 16.43% Whitefish High School 9.82% State Education 7.02% Flathead Valley Community College 3.08% General Schools 16.16% Flathead County 22.38% Whitefish City 24.77% Other 0.36% 2017 Property Tax Bill (FY 2018) Breakdown by Taxing Jurisdiction FY 2019 Budget Page 19 of 120 ---PAGE BREAK--- Revenues While levy comparisons of local taxing jurisdictions are of interest, caution should be exercised in not drawing hard conclusions based on such information. The value of a mill varies by jurisdiction and the type of activities provided by each jurisdiction varies. However, it is helpful in reviewing where property tax revenue is allocated and the trends over the past five years by jurisdiction. For FY 2019 the budget maintains the total number of mills levied at the same level as FY 2018 and growth in property tax revenue is limited to 2.18%, or newly taxable property. When looking at each category of mills, there is an increase in the general mills levied of 3.613 and an increase of 3.000 mills in the permissive medical levy, but that is offset by the increase in property tax relief from Resort Tax totaling 6.613 mills. 0.00 20.00 40.00 60.00 80.00 100.00 120.00 Whitefish Elementary Whitefish High School State Education Flat Val Com College General Schools County Whitefish City Mills Total Number of Mills Levied by Jurisdiction Tax Year 2013‐2017 2013 2014 2015 2016 2017 FY 2019 Budget Page 20 of 120 ---PAGE BREAK--- Expenditures Personal Services 66.76% Materials & Services 27.72% Capital Outlay 2.98% Debt Service 2.29% Contingency 0.25% Total FY 2019 Property Tax Supported Budget Requirements 0 1000000 2000000 3000000 4000000 5000000 6000000 7000000 Personal Services Materials & Services Capital Outlay Debt Service Contingency Property Tax Supported Funds Expense History by Category FY2015 Budget FY2016 Budget FY2017 Budget FY2018 Budget FY2019 Budget FY 2019 Budget Page 21 of 120 ---PAGE BREAK--- Expenditures Note: FY 2016 Capital Outlay was significantly higher due to the acquisition of the Haskill Basin Conservation Easement for $7,700,000 and the expenses budgeted for the City Hall/Parking Structure project totaling $14,288,044. For FY 2017, only a portion of the $14,288,044 of budgeted expenses for the City Hall/Parking Structure Project were carried over from FY 2016. ‐ 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 Personal Services Materials & Services Capital Outlay Debt Srvc. Contingency All Funds Expense History by Category FY 2015 Budget FY 2016 Budget FY 2017 Budget FY 2018 Budget FY 2019 Budget Property Tax Supported Funds 30% Other Tax, Fee & Assessment Supported Funds 34% Enterprise Funds 26% Other Funding Source Funds 10% Total FY 2019 Budget Requirements By Fund Type FY 2019 Budget Page 22 of 120 ---PAGE BREAK--- General Fund Purpose The General Fund provides services and projects that are typically not self‐supporting. Services provided by the General Fund include Municipal Court, Administrative Services, Resort Tax Administrative Services, Legal Services, Parking Facility Maintenance, Community Planning, Community Agencies, Cemetery Services, and other Non‐Departmental functions. Significant transfers of property taxes are also made from the General Fund to support the Law Enforcement Fund, Fire and Ambulance Fund, Library Fund and the Parks and Recreation Fund. General Fund services generate relatively little or no revenue to offset their costs. As such, property tax revenue and other “general” income sources are used to pay for General Fund expenses. FY 2019 Objectives The objective of the General Fund for FY 2019 is to provide budget authority to provide the above listed services within the City. Significant or Changed Appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in property tax revenue $47,452 Increase in general business license revenue mostly due to the approved increase in early 2018 $51,658 Increase in State Entitlement Distribution $15,741 Increase in Municipal Court Fines based on FY18 collections $100,000 Increase in Planning & Zoning Fees based on FY18 and Future Estimates $8,000 Increase in investment earnings based on new investment strategies $18,000 Increase in Resort Tax Property Tax Relief based on FY18 actual collections $193,302 Expenditure Changes Improvements in Municipal Court Room $5,000 Increase in salaries and employer contributions for part‐time customer services clerk budgeted to start October 1, 2018 (allocated among all funds with 16% General) $2,661 Increase in personnel costs for a portion of the IT Administrator’s wages and benefits (other portion allocated among other funds depending on demand of IT services) $14,748 FY 2019 Budget Page 23 of 120 ---PAGE BREAK--- General Fund Increase in expenditures for parking facility maintenance supplies and services based on year‐to‐date actuals $29,935 Increase in personnel costs for a Housing Coordinator position budgeted to start April 1, 2019 – 80% out of Tax Increment Fund and 20% out of the General Fund‐Planning $5,638 Increase in Planning Department repair and maintenance services for short‐term rental software (offset by business license revenue increase) $17,500 New cemetery development (carry‐over from FY 2018) $20,000 Provide for operating contingency in FY19 $15,520 Increase in transfers to the Law Enforcement Fund $74,176 Increase in transfer to the Parks & Recreation Fund $92,868 Decrease in transfer to the Fire & Ambulance Fund $29,145 FY 2019 Budget Page 24 of 120 ---PAGE BREAK--- General Fund Revenue - 1000 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Taxes 311010 Real Property Taxes 2,111,984 1,924,406 2,155,068 2,158,706 2,202,519 311020 Personal Property Taxes 9,986 12,111 18,000 12,349 18,000 312000 Penalty and Interest 6,709 6,950 7,000 6,581 7,000 314125 In Lieu of Taxes - Housing Auth. 12,661 13,485 13,500 - 13,500 2,141,341 $ 1,956,953 $ 2,193,568 $ 2,177,637 $ 2,241,019 $ Licenses and Permits 321070 Fees in Lieu of Taxes 1,585 - 1,000 - 1,000 322010 Alcohol Bvrg Licenses/Permits 15,815 16,526 15,000 16,488 16,500 322014 Catering License Fees 245 175 300 420 300 322020 General Business License 46,619 45,997 47,000 58,435 98,658 322022 Security Alarm Fees 125 125 125 125 125 323021 Special Events Permit Fees 2,750 3,145 3,500 2,940 3,500 323030 Animal Licenses 563 686 600 705 - 67,701 $ 66,654 $ 67,525 $ 79,113 $ 120,083 $ Intergovernmental 334140 Cultural Arts Grant - Pass Through - - 10,000 - 10,000 335110 Live Card Game Table Permit 1,008 850 1,000 1,250 1,000 335120 Gambling Machine Permits 15,675 19,200 18,500 18,450 18,500 335230 State Entitlement Distribution 807,597 837,603 842,620 842,081 858,361 824,280 $ 857,653 $ 872,120 $ 861,781 $ 887,861 $ Charges for Services 341010 Copies, Maps & Misc. 24 114 100 188 250 341012 Newsletter Advertising - - - - 5,000 341015 Bad Check Service Charges 25 100 100 50 100 341061 Temporary Use/Vendor Fees 625 - 1,000 1,363 1,000 341062 Variance Fee 3,575 2,865 5,000 11,410 5,000 341063 Conditional Use Permit Fees 27,091 18,836 25,000 29,781 25,000 341064 Sign Fee 10,835 13,469 15,000 11,817 15,000 341065 Architectural Review Fee 20,025 16,655 20,000 20,600 18,000 341066 Lakeshore Fee 8,115 11,300 9,000 9,160 9,000 341067 Floodplain - - 500 275 500 341068 Critical Area Fee - Inside City 200 4,420 1,000 400 1,000 341070 Planning Fees 51,131 55,023 55,000 127,165 60,000 341071 Zoning Fees 123,334 83,237 95,000 93,567 100,000 341077 5% Admin Fee for Impact Fees 25,489 11,388 12,000 14,219 13,000 343320 Sale of Cemetery Lots 250 - 250 - 250 343321 Sale of Cemetery Cremains Niches 350 975 3,000 - 3,000 343340 Cemetery Burial Fees 2,850 1,650 2,000 2,200 2,000 343360 Weed Control Charges 7,381 4,566 4,000 2,668 4,000 281,301 $ 224,598 $ 247,950 $ 324,863 $ 262,100 $ Fines and Forfeitures 351030 Municipal Court Fines 161,516 230,470 200,000 308,301 300,000 351031 Parking Fines 35,995 36,355 50,000 41,020 50,000 351040 Dog Fines 975 860 1,000 1,985 1,000 351045 Defense Attorney Fee - 310 250 40 250 198,486 $ 267,995 $ 251,250 $ 351,346 $ 351,250 $ Miscellaneous Revenue 361000 Parking Lease Fee 28,509 56,760 38,477 51,084 361010 Golf Course Lease Fee 25,234 1,844 26,000 27,312 28,000 362000 Miscellaneous Revenue 9,581 9,755 10,000 58,562 10,000 34,815 $ 40,108 $ 92,760 $ 124,350 $ 89,084 $ FY 2019 Budget Page 25 of 120 ---PAGE BREAK--- General Fund Revenue - 1000 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Investment Earnings 371010 Investment Earnings 18,602 28,292 27,000 45,191 45,000 18,602 $ 28,292 $ 27,000 $ 45,191 $ 45,000 $ Other Financing Sources 381030 SID Bond Proceeds - 23,370 - - - 383002 Resort Tax - Tax Relief Transfer 679,023 862,869 1,123,847 1,123,847 1,277,625 383000 Haskill Basin Excess Tax Relief - 319,485 52,972 52,972 92,496 679,023 $ 1,205,724 $ 1,176,819 $ 1,176,819 $ 1,370,121 $ Total Fund Revenue 4,245,549 $ 4,647,977 $ 4,928,992 $ 5,141,101 $ 5,366,518 $ 101000 Beginning Available Cash 780,591 $ 997,498 $ Total Resources 5,709,583 $ 6,364,016 $ FY 2019 Budget Page 26 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 410100 Legislative Services 220 Operating Supplies/Material 4,425 5,110 4,500 5,266 5,200 340 Utility Services - 474 650 1,097 1,200 370 Council Travel & Training 671 20 1,000 359 1,000 390 Other Purchased Services 3,070 1,500 3,600 1,650 7,380 510 Insurance - - 53 53 53 Total Legislative Services 8,166 $ 7,104 $ 9,803 $ 8,425 $ 14,833 $ FY 2019 Budget Page 27 of 120 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. Two full‐time and one part‐time clerk assist the Municipal Judge in operating the Municipal Court. FY 2019 Objectives The objective of the Municipal Court Division for FY 2019 is to provide budget authority to operate the Whitefish Municipal Court. The FY 2019 budget provides $5,000 for improvements to the court room. FY 2019 Budget Page 28 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 410360 Municipal Court Personnel Services 110 Salaries 167,460 174,083 181,693 165,504 183,870 112 Part Time Salaries 10,744 12,594 15,002 28,971 15,777 120 Overtime 1,801 1,315 1,329 1,294 1,407 140 Employer Contributions 61,722 64,828 69,555 61,159 63,970 241,727 $ 252,820 $ 267,581 $ 256,927 $ 265,024 $ Materials and Services 210 Office Supplies/Materials 1540 1,807 2,700 5,751 2,700 220 Operating Supplies/Material 2630 1,930 1,000 1,356 1,000 230 Repair/Maintenance Supplies 88 694 1,100 559 1,100 310 Communication & Transportation 541 1,415 1,700 1,513 1,700 320 Printing - - 200 - 200 330 Publicity/Subscriptions/Dues 1088 1,650 1,800 300 1,800 340 Utility Services 4786 4,810 5,500 4,023 5,500 360 Repair & Maintenance 5606 5,666 3,400 5,173 3,400 370 Travel & Training 3911 3,999 5,000 2,967 5,000 390 Other Purchased Services 840 4,510 4,262 4,903 4,262 397 Sub-Judge Contracts 1014 1,066 2,000 - 2,000 510 Insurance 4847 3,537 4,320 4,320 6,460 530 Rent / Lease 0 370 1,660 780 1,660 540 Special Assessments 101 101 105 101 105 26,991 $ 31,555 $ 34,747 $ 31,746 $ 36,887 $ Capital Outlay 920 Building - - - - 5,000 - $ - $ - $ - $ 5,000 $ Total Municipal Court 268,718 284,375 302,328 288,673 306,911 FY 2019 Budget Page 29 of 120 ---PAGE BREAK--- Administrative Services Division Purpose The Administrative Services Division provides for the general administration of the City including the offices of the City Manager, Assistant City Manager/Finance Director, City Clerk, and Human Resources Director. Insurance, benefits, payroll, accounting, and financial reporting are areas covered by this division. There are six full time employees in Administrative Services, but most of their personnel costs are spread throughout the city’s budget in a cost allocation formula. FY 2019 Objectives The objective of the Administrative Services Division in the General Fund for FY 2019 is to provide budget authority to provide the above listed services within the City. The City Council establishes short‐term and long‐term goals for the City, which guide the operations and objectives during FY 2019. The FY 2019 Budget provides for a part‐time customer service clerk position to assist with the increasing demands of the Finance Department and the information desk. FY 2019 Budget Page 30 of 120 ---PAGE BREAK--- Admin & Legal Cost Allocation The Administrative Services Division expenditures of the General Fund are allocated to any fund that has personal services expenditures. The amount of admin expenditures allocated to other funds is based on the amount of salaries and benefits paid by each of the other funds as a percentage of the total salaries and benefits paid by the City. For example, in FY 2019 9.22% of the total city payroll was in the General Fund. Therefore 9.22% of any administrative services materials and services expense remains in the General Fund, and 90.78% is allocated to other funds. The table below shows both the total amount before the costs are allocated and the amount that will remain in the General Fund. In Office Supplies, under the Budget FY 2019 column, the total budget is $10,000, however, of that $10,000 only $922 or 9.22% will stay in the General Fund—found in the next column to the right. 0.0879 0.0893 0.0921 .0921 .0922 Expenditures Actual FY 2016 Actual FY 2017 Allocation FY 2018 Actual FY 2018 Budget FY 2019 Allocation FY 2019 410500 - Administrative Services Materials and Services 210 Office Supplies/Materials 722 962 921 776 10,000 922 220 Operating Supplies/Materials 1,305 1,191 1,308 1,706 17,200 1,586 230 Repair/Maintenance Supplies 55 32 92 148 1,000 96 310 Postage & Freight 454 452 461 895 9,000 830 320 Printing 2 2 1,510 728 26,400 2,434 330 Publicity/Subscriptions/Dues 1,663 1,640 1,382 1,205 15,000 1,383 340 Utility Services 1,828 995 1,474 1,111 16,000 1,475 350 Professional Services 4,276 4,129 3,047 5,118 43,500 4,011 360 Repair & Maintenance 179 108 2,126 501 24,012 2,214 370 Travel & Training 620 1,991 1,197 1,183 16,000 1,475 390 Other Purchased Services 1,188 298 829 960 - - 397 Contracted Workers 712 625 847 671 14,000 1,291 510 Insurance 257 107 375 375 6,118 564 530 Rent / Lease - 262 179 189 2,268 209 540 Special Assessments 78 17 187 71 2,025 187 $13,339 $12,811 $15,935 $15,637 $202,523 $18,673 FY 2019 Budget Page 31 of 120 ---PAGE BREAK--- Admin & Legal Cost Allocation Expenditures for the Legal Services Division is also allocated based on the percentages above. Below are the totals before allocation and the amount that is budgeted to remain in the General Fund. Expenditures Actual FY 2016 Actual FY 2017 Allocation FY 2018 Actual FY 2018 Budget FY 2019 Allocation FY 2019 411100 - Legal Services Materials and Services 210 Office Supplies/Materials 208 97 184 211 4,000 369 220 Operating Supplies/Materials 679 83 230 232 2,500 231 230 Repair & Maintenance Supplies - - - 10 100 9 310 Communication & Transportation 16 51 46 34 500 46 330 Publicity/Subscriptions/Dues 116 138 378 251 4,500 415 340 Utility Services 44 256 368 405 4,500 415 350 Professional Services 436 - 645 7 5,000 461 360 Repair & Maintenance - - - 174 500 46 370 Travel & Training 134 182 461 212 5,000 461 390 Other Purchased Services - - - - 500 46 510 Insurance 61 54 138 84 1,780 164 530 Rent / Lease - 87 90 60 972 90 $1,696 $947 $2,540 $1,680 $29,852 $2,753 FY 2019 Budget Page 32 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 410500 Administrative Services Personnel Services 110 Salaries 60,995 67,275 72,604 72,570 85,041 112 Part Time Salaries - - - - 1,498 120 Overtime 1,975 278 302 192 459 130 Vacation/Sick Accrual 8,935 - - - - 140 Employer Contributions 23,018 24,876 27,877 27,242 32,353 94,923 $ 92,429 $ 100,783 $ 100,004 $ 119,351 $ Materials and Services 210 Office Supplies/Materials 722 962 921 776 922 220 Operating Supplies/Materials 1,305 1,191 1,308 1,706 1,586 230 Repair/Maintenance Supplies 55 32 92 148 92 310 Communication & Transportation 454 452 461 895 830 320 Printing 2 2 1,510 729 2,434 330 Publicity/Subscriptions/Dues 1,663 1,640 1,382 1,205 1,383 340 Utility Services 1,828 995 1,474 1,111 1,475 350 Professional Services 4,276 4,129 3,047 5,118 14,011 360 Repair & Maintenance 179 108 2,126 501 2,214 370 Travel & Training 620 1,991 1,197 1,183 1,475 390 Other Purchased Services 1,188 298 829 960 - 397 Contracted Workers 712 625 847 671 1,291 510 Insurance 257 107 375 375 564 530 Rent / Lease - 262 179 189 209 540 Special Assessments 78 17 187 71 187 13,339 $ 12,811 $ 15,935 $ 15,638 $ 28,673 $ Capital Outlay 940 Machinery & Equipment - - 30,000 30,000 - - $ - $ 30,000 $ 30,000 $ - $ Total Administrative Services 108,262 $ 105,241 $ 146,718 $ 145,641 $ 148,024 $ FY 2019 Budget Page 33 of 120 ---PAGE BREAK--- Library Fund Resort Tax Administrative Services Purpose The Resort Tax Administrative Services budget provides for the administration of the City’s Resort Tax. Ordinance 95‐15, the Resort Tax Ordinance, does not allow the use of Resort Tax collections to pay for related the administrative expenses. Due to this prohibition such expenses are paid from the General Fund. FY 2019 Objectives The objective of the General Fund for this budget year is to provide budget authority to provide the above listed services within the City. Legal Services Purpose The Legal Services budget provides for the administration of the Legal Services Department. The City Attorney provides legal support to the City including legal consultation, preparation and review of legal documents, and representation in civil matters. The FY 2019 budget continues to provide for in‐house prosecution services for the Municipal Court through the Deputy Attorney position. The Legal Department is also supported by a part‐time legal assistant. FY 2019 Objectives The objective of the General Fund for this budget year is to provide budget authority to provide the above listed services within the City. FY 2019 Budget Page 34 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 410505 Resort Tax Admin Services Materials and Services 210 Office Supplies & Materials - 950 950 298 950 350 Professional Services 5,355 7,266 6,760 8,645 7,030 Total Resort Tax 5,355 $ 8,216 $ 7,710 $ 8,943 $ 7,980 $ 411100 Legal Services Personnel Services 110 Salaries 33,101 38,443 44,755 62,082 49,372 112 Part-Time Salaries 6,919 2,279 2,007 2,016 2,196 120 Overtime 86 14 22 26 54 130 Vacation/Sick Accrual 6,794 - - - - 140 Employer Contributions 12,633 13,999 18,627 20,097 16,422 59,533 $ 54,734 $ 65,411 $ 84,221 $ 68,044 $ Materials and Services 210 Office Supplies/Materials 208 97 184 211 369 220 Operating Supplies/Materials 679 83 230 232 231 230 Repair & Maintenance Supplies - - - 10 9 310 Communication & Transportation 16 51 46 34 46 330 Publicity/Subscriptions/Dues 116 138 378 251 415 340 Utility Services 44 256 368 405 415 350 Professional Services 436 - 645 7 461 360 Repair & Maintenance - 1 - 174 46 370 Travel & Training 134 181 461 212 461 390 Other Purchased Services - - - - 46 510 Insurance 61 54 138 84 164 530 Rent / Lease - 87 90 60 90 1,696 $ 947 $ 2,540 $ 1,680 $ 2,753 $ Total Legal Services 61,229 $ 55,681 $ 67,951 $ 85,901 $ 70,797 $ FY 2019 Budget Page 35 of 120 ---PAGE BREAK--- Library Fund Purpose With a new three‐story parking facility that opened in May 2017 in downtown Whitefish, there is a need to continue budgeting for operating and maintenance costs for this structure during FY 2019. The City’s Maintenance Facility Technician along with the help of other staff will be responsible for maintaining the parking facility. Leased parking spaces will be enforced by the Police Department’s Parking Enforcement Officer. These operating costs are offset by the leased parking revenue, also budgeted in the General Fund. FY 2019 Objectives The objective of the Parking Facility Maintenance account in the General Fund for this budget year is to provide budget authority for the new parking facility. FY 2018 was the first full‐year of operations, therefore, costs are budgeted to increase from $18,774 in FY 2018 to $48,709 for FY 2019, excluding salaries and employer contributions. This includes a $8,825 increase for property insurance and $21,110 for supplies and services, including snow removal. FY 2019 Budget Page 36 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 411230 Parking Facility Maintenance Personnel Services 110 Salaries - 8,542 17,801 18,177 19,173 120 Overtime - 179 249 400 336 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions - 5,297 10,500 10,740 11,158 - $ 14,017 $ 28,550 $ 29,317 $ 30,667 $ Materials and Services 220 Operating Supplies/Materials - 987 250 7,396 2,000 230 Repair & Maintenance Supplies - 6,915 6,000 7,101 10,000 340 Utility Services - 2,016 12,000 9,654 12,360 360 Repair & Maintenance Services - - - 11,142 15,000 510 Insurance - - 200 6,473 9,025 530 Rent / Lease - 325 324 325 324 - $ 10,242 $ 18,774 $ 42,091 $ 48,709 $ Total Parking Facility Maintenance - $ 24,259 $ 47,324 $ 71,408 $ 79,376 $ FY 2019 Budget Page 37 of 120 ---PAGE BREAK--- Community Planning Purpose The Community Planning Division provides for the development, administration and enforcement of the City’s land use, development and zoning regulations and other provisions of the City Code. These functions are performed by the City’s Planning and Building Department. FY 2019 Objectives The objective of the Community Planning Division for this budget year is to provide budget authority for a broad range of planning activities including review, development and revision of planning regulations, long‐range planning, processing land use and development applications, and enforcement of land use, development and zoning regulations and other provisions of the City Code. As Whitefish continues its rapid growth, there is need to address the shortage of affordable workforce housing. A new position is proposed for FY 2019 that would work on strategies identified in the Whitefish Strategic Housing Plan. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Aggregate increase of all Planning revenues – anticipated steady activity from FY 2018 $8,000 Expenditure Changes Increase in personnel costs for a Housing Coordinator position budgeted to start April 1, 2019 – 80% out of Tax Increment Fund and 20% out of the General Fund‐ Planning $5,638 Increase in repair and maintenance services to account for annual cost of software used to address short‐term rentals (offset by increase in business license revenue in General Fund) $17,500 FY 2019 Budget Page 38 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 420540 Community Planning Personnel Services 110 Salaries 211,354 227,399 274,347 263,357 292,788 112 Part-Time Salaries 5,605 8,152 8,027 9,895 11,870 120 Overtime 427 538 401 586 520 130 Vacation/Sick Accrual 3,996 - - - - 140 Employer Contributions 87,981 89,060 119,836 100,313 123,670 309,364 $ 325,149 $ 402,611 $ 374,151 $ 428,848 $ Materials and Services 210 Office Supplies/Materials 1,566 1,604 2,000 1,963 2,000 220 Operating Supplies/Materials 2,175 2,090 4,500 9,338 4,500 230 Repair & Maintenance Supplies - 28 650 251 600 310 Communication & Transportation 1,446 1,461 1,500 1,602 1,500 320 Printing 41 - 500 - 500 330 Publicity/Subscriptions/Dues 5,226 3,814 7,300 4,851 6,300 340 Utility Services 3,721 3,689 6,000 4,672 5,000 350 Professional Services - - 10,000 30,705 35,000 360 Repair & Maintenance Services 875 435 2,000 9,376 19,500 370 Travel & Training 3,680 3,890 4,500 7,163 5,000 390 Other Purchased Services 975 1,950 2,000 4,204 2,000 397 Contract Services 1,438 120 5,000 - 5,000 510 Insurance 7,715 3,538 5,500 5,220 8,650 530 Rent / Lease - 1,625 1620 1,625 1620 540 Special Assessments 103.87 104 149 477 149 28,963 $ 24,346 $ 53,219 $ 81,447 $ 97,319 $ Total Community Planning 338,327 $ 349,494 $ 455,830 $ 455,598 $ 526,167 $ FY 2019 Budget Page 39 of 120 ---PAGE BREAK--- Community Agencies & Cemetery Services Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include the Eagle Bus Service, Big Mountain SNOW Bus, Golden Agers Community Center, Whitefish Theatre Grant, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2019 Objectives The objective of the Community Agencies Division for this budget year is to provide budget authority to support various community organizations, as described above. In FY 2014, the City began reimbursing the Whitefish Housing Authority for the payment in lieu of taxes (PILT), which the Housing Authority pays to the City for Mountain View Manor, an elderly and disabled subsidized housing apartment building. This has continued in the FY 2019 Budget. Cemetery Services Purpose The Cemetery Division provides budget authority for the ongoing maintenance of the Whitefish Cemetery. The City operates a 7.0 acre cemetery on Hwy 93 North next to the golf course. FY 2019 Objectives The objective of the Cemetery Division this fiscal year is to provide budget authority for the maintenance of the Whitefish Cemetery. The City is pursuing a new Cemetery and $20,000 is include for possible site testing and preliminary design. FY 2019 Budget Page 40 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Community Agencies Materials and Services 790 Eagle Bus Service 9,300 9,300 9,300 9,300 9,300 790 Big Mountain Snow Bus 7,500 7,500 7,500 7,500 7,500 790 Whitefish Community Center 1,500 - 1,500 3,000 1,500 730 Cultural Arts Grant Pass Through - - 10,000 - 10,000 790 Whitefish Housing Authority 12,661 13,485 13,500 - 13,500 510 O'Shaughnessy Center Insurance 2,690 2,690 2,700 2,014 2,662 510 WAVE Property Insurance 6,908 6,907 7,000 44,567 6,850 Total Community Agencies 40,559 $ 39,882 $ 51,500 $ 66,381 $ 51,312 $ 430900 Cemetery Services Personnel Services 110 Salaries 3,123 3,298 3,517 3,527 3,767 120 Overtime 262 88 25 449 27 130 Vacation/Sick Accrual 1,340 - - - - 140 Employer Contributions 1,165 1,112 1,193 1,331 1,296 5,890 $ 4,498 $ 4,735 $ 5,307 $ 5,090 $ Materials and Services 220 Operating Supplies 990 272 1,000 147 1,000 230 Repair/Maintenance Supplies 170 200 2,000 16 200 330 Publicity/Subscriptions/Dues 43 - - - - 340 Utility Services 828 696 1,000 850 1,100 350 Professional Services - - 2,000 - 2,000 360 Repair & Maintenance Services - - - 1,646 1,800 390 Other Purchased Services 1,284 705 2,000 250 2,000 510 Insurance 51 101 105 84 141 540 Special Assessments - 242 250 - 250 3,366 $ 2,216 $ 8,355 $ 2,993 $ 8,491 $ Capital Outlay 930 Improvements - - 20,000 - 20,000 Total Cemetery Services 9,256 $ 6,714 $ 33,090 $ 8,300 $ 33,581 $ 510900 Operating Contingency 870 Operating Contingency - - - - 15,520 - $ - $ - $ - $ 15,520 $ Transfers to Other Funds 820 Trans to Library Fund 34,371 34,371 34,371 34,371 34,371 820 Trans to Parks and Rec Fund 651,238 672,579 701,122 701,122 793,990 820 Trans to Law Enforcement Fund 2,085,000 2,157,000 2,292,686 2,292,686 2,366,862 820 Trans to Fire & Ambulance Fund 835,000 835,000 729,525 729,525 700,380 820 Trans to City Hall/Parking Structure - 5,760 - - - 3,605,609 $ 3,704,710 $ 3,757,704 $ 3,757,704 $ 3,895,603 $ Total Non-Departmental 3,605,609 $ 3,704,710 $ 3,757,704 $ 3,757,704 $ 3,911,123 $ Total Expenditures 4,445,481 $ 4,585,676 $ 4,879,958 $ 4,896,974 $ 5,150,104 $ Ending Cash Balance (Reserves) 829,625 $ 1,213,912 $ Total General Fund 5,709,583 $ 6,364,016 $ FY 2019 Budget Page 41 of 120 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Total General Fund Personnel Services 711,437 743,648 869,671 849,927 917,024 Materials and Services 128,434 137,318 202,583 259,344 296,957 Capital Outlay - - 50,000 30,000 25,000 Contingency - - - - 15,520 Transfers 3,605,609 3,704,710 3,757,704 3,757,704 3,895,603 4,445,481 4,585,676 4,879,958 4,896,974 5,150,104 Personnel Services 110 476,033 519,040 594,717 585,217 634,011 111 - - 2 - - 112 23,269 23,025 25,036 40,882 31,341 120 4,551 2,412 2,328 2,947 2,803 130 21,065 - - - - 140 186,520 199,171 247,588 220,881 248,869 Materials and Services 210 4,037 5,420 6,755 8,999 6,941 220 12,205 11,662 12,788 25,441 15,517 230 313 7,868 9,842 8,085 12,001 310 2,457 3,379 3,707 4,044 4,076 320 43 2 2,210 729 3,134 330 8,137 7,241 10,860 6,607 9,898 340 11,207 12,935 26,992 21,812 27,050 350 10,067 11,395 22,452 44,475 58,502 360 6,660 6,210 7,526 28,012 41,960 370 9,016 10,081 12,158 11,884 12,936 390 7,357 8,963 12,691 11,967 15,688 397 3,164 1,811 7,847 671 8,291 510 22,529 16,934 20,391 63,189 34,569 530 - 2,668 3,873 2,979 3,903 540 283 464 691 649 691 730 - - 10,000 - 10,000 790 30,961 30,285 31,800 19,800 31,800 880 - - - - - Capital Outlay 900 - - 50,000 30,000 25,000 Contingency 870 9,999 10,000 - - 15,520 Transfers 820 3,605,609 3,704,710 3,757,704 3,757,704 3,895,603 Total 4,455,481 4,595,676 4,879,958 4,896,974 5,150,104 FY 2019 Budget Page 42 of 120 ---PAGE BREAK--- Library Fund Purpose Title 22, Chapter 1, Part 3 of the Montana Code Annotated provides for the establishment and laws related to free public libraries. The Whitefish Community Library was created as a City Library via Resolution 10‐48 on November 15, 2010 after the City Council had voted to terminate an Interlocal Agreement with the Flathead County Library Board of Trustees for the consolidated county‐wide library service. This fund provides for the collection of property taxes, donations, fines and other revenues and the appropriations for the Whitefish Community Library. FY 2019 Objectives The objective of the Library Fund for this fiscal year is to provide budget authority for the Whitefish Community Library. Significant changes in the FY 2019 Budget are: Item/Project Amount Revenue Changes Increase in property tax revenue due to anticipate taxable value growth $3,694 Expenditure Changes Increase in part time salaries for one additional part‐time employee (10 hours/week) and an additional two staff hours per day to open the Library one hour earlier $10,277 Increase in repair and maintenance services to accommodate the janitorial contract expenses as well as significant potential facility repairs, cleaning, and maintenance for the aging facility $10,492 FY 2019 Budget Page 43 of 120 ---PAGE BREAK--- Library Fund - 2220 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Taxes 311010 Real Property Taxes 143,138 149,038 168,369 168,282 172,062 311020 Personal Property Taxes 716 814 800 975 800 143,854 $ 149,852 $ 169,169 $ 169,257 $ 172,862 $ Intergovernmental 334100 State Aid 4,716 4,898 2,400 - - 4,716 $ 4,898 $ 2,400 $ - $ - $ Charges for Services 346070 Library Collections 11,092 11,190 12,500 10,578 12,500 11,092 $ 11,190 $ 12,500 $ 10,578 $ 12,500 $ Miscellaneous Revenue 365010 Private Gifts and Bequests 29,633 27,059 30,000 26,573 30,000 29,633 $ 27,059 $ 30,000 $ 26,573 $ 30,000 $ Other Financing Sources 383004 General Fund Transfer 34,371 34,371 34,371 34,371 34,371 34,371 $ 34,371 $ 34,371 $ 34,371 $ 34,371 $ Total Fund Revenue 223,667 $ 227,370 $ 248,440 $ 240,780 $ 249,733 $ 101000 Beginning Available Cash 105,856 $ 77,815 $ Total Resources 354,295 $ 327,548 $ FY 2019 Budget Page 44 of 120 ---PAGE BREAK--- Library Fund - 2220 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460120 Personnel Services 110 Salaries 61,293 67,398 62,154 62,671 64,194 112 Part Time Salaries 53,017 54,936 70,416 60,539 82,133 120 Overtime 133 59 - - - 140 Employer Contributions 31,667 36,842 38,210 36,113 42,074 146,109 $ 159,235 $ 170,780 $ 159,323 $ 188,401 $ Materials and Services 210 Office Supplies/Materials 1,722 2,930 2,500 2,697 2,500 220 Operating Supplies 6,191 4,349 6,000 4,623 6,000 221 Library Materials 7,931 9,708 12,000 14,459 14,000 229 Library Materials Processing 2,814 1,247 2,300 1,509 3,000 230 Repair & Maintenance Supplies 250 - 1,000 147 1,500 310 Communication & Transportation 4,558 4,531 6,000 3,742 6,000 330 Publicity, Subscriptions & Dues 6,548 10,835 11,000 13,327 12,000 340 Utility Services 14,425 14,790 17,000 13,594 17,500 360 Repair & Maintenance Services 3,412 9,737 17,508 34,148 28,000 362 Office Machinery & Computers 1,805 960 4,000 4,379 5,500 370 Travel & Training 2,301 1,301 3,000 1,010 3,000 390 Other Purchased Services 2,855 336 2,800 1,371 1,800 397 Contracted Services 471 - 750 - 750 510 Insurance 4,864 4,180 5,200 4,205 6,209 540 Special Assessments 189 189 200 434 200 880 Administrative Costs 2,701 3,064 4,206 3,406 4,392 63,038 $ 68,156 $ 95,464 $ 103,051 $ 112,351 $ 870 Operating Contingency - 11,474 36,500 - 8,000 - $ 11,474 $ 36,500 $ - $ 8,000 $ Total Expenditures 209,147 $ 238,865 $ 302,744 $ 262,374 $ 308,752 $ Ending Available Cash 51,551 $ 18,796 $ Total Fund 354,295 $ 327,548 $ FY 2019 Budget Page 45 of 120 ---PAGE BREAK--- Law Enforcement Fund Purpose The Law Enforcement Fund provides the primary financial support for the City Police Department. The Department currently provides policing services through a staff of 16 sworn officers (including the Chief of Police), and a part‐time parking enforcement officer. FY 2019 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in revenue for Stone Garden Grant $18,800 Increase revenue for ICAC Grant to fund participation in ICAC program including officer wages and benefits, cell phone, and vehicle allowance $67,595 Increase revenue for NW Drug Task Force Grant $4,500 School District #44 contribution for SRO position $45,031 Increased transfer from General Fund (Property Tax Support) $74,176 Expenditure Changes New police officer due to new ICAC Grant (assumes October 1st start‐date) ~$58,000 New Police Vehicle – fully equipped $37,000 Increase in Contracted Workers (NW Drug Task Force) $19,500 FY 2019 Budget Page 46 of 120 ---PAGE BREAK--- Law Enforcement Fund - 2300 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Intergovernmental 334091 DOT Overtime Reimbursement 5,643 3,315 20,000 11,292 16,000 331000 Federal Grants - Vests - 5,455 3,000 - 3,000 331001 Federal Grants - ICAC - - - - 67,595 334151 Stone Garden Equipment Grant 7,285 - - - - 336020 Offset for State Payment to MPORS 282,303 - - - - 337010 Reimbursement - Drug TF Overtime 2,089 - 7,500 941 7,500 337014 Drug Task Force Grant 74,228 84,105 75,000 88,341 79,500 337015 COPS Hiring Grant 32,497 27,594 - - - 337018 Stone Garden Federal Grant 18,356 35,671 25,000 19,374 43,800 337019 School District 44 Reimb. SRO 12,544 21,330 36,552 27,044 45,031 434,946 $ 177,470 $ 167,052 $ 146,991 $ 262,426 $ Miscellaneous Revenue 362000 Misc. Law Enforcement Collections 19,095 17,141 20,000 48,687 20,000 365000 Contributions - - 3,000 2,255 3,000 19,095 $ 17,141 $ 23,000 $ 50,942 $ 23,000 $ Other Financing Sources 383004 General Fund Operating Transfer 2,085,000 2,157,000 2,292,686 2,292,686 2,366,862 2,085,000 $ 2,157,000 $ 2,292,686 $ 2,292,686 $ 2,366,862 $ Total Fund Revenue 2,539,041 $ 2,351,611 $ 2,482,738 $ 2,490,619 $ 2,652,288 $ 101000 Beginning Available Cash 23,716 $ 29,914 $ Total Resources 2,506,454 $ 2,682,203 $ FY 2019 Budget Page 47 of 120 ---PAGE BREAK--- Law Enforcement Fund - 2300 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 420100 Personnel Services 110 Salaries 1,098,605 1,131,646 1,206,399 1,189,647 1,313,031 112 Part-Time Wages 80,715 77,250 59,007 31,409 46,001 120 Overtime 61,577 77,731 24,468 93,255 44,724 120 Reimbursed Overtime - - 45,000 - 27,800 130 Vacation/Sick Accrual 4,232 - - - - 140 Employer Contributions 512,777 540,734 605,687 556,339 642,366 145 Offset State to MPORS 282,303 - - - - 2,040,209 $ 1,827,361 $ 1,940,561 $ 1,870,651 $ 2,073,922 $ Materials and Services 210 Office Supplies/Materials 3,894 4,131 6,000 2,554 6,000 220 Operating Supplies/Materials 70,193 71,527 71,000 68,944 60,000 230 Repair/Maintenance Supplies 36,449 39,941 38,000 45,630 38,000 310 Postage & Freight 656 957 1,000 1,016 1,000 330 Publicity/Subscriptions/Dues 1,354 1,172 1,200 4,629 1,500 340 Utility Services 29,693 32,977 33,000 34,682 33,000 350 Professional Services 4,118 2,304 7,500 7,839 8,500 360 Repair & Maintenance 44,163 66,035 45,200 35,879 37,000 370 Travel & Training 12,835 14,494 20,000 17,923 20,000 390 Other Purchased Services 145,271 145,977 150,600 150,380 153,920 397 Contracted Workers 63,634 67,908 60,000 71,633 79,500 510 Insurance 28,011 24,869 28,500 28,053 46,560 530 Rent 1,250 1,825 1,500 750 - 540 Special Assessments 429 429 500 429 500 880 Administrative Expense 30,491 31,805 35,191 38,271 48,450 472,440 $ 506,352 $ 499,191 $ 508,611 $ 533,930 $ 610/620 Debt Service 5,566 $ 5,552 $ - $ - $ - $ Capital Outlay 940 Machinery & Equipment 43,358 37,948 36,000 64,082 37,000 43,358 $ 37,948 $ 36,000 $ 64,082 $ 37,000 $ Total Fund Expenditures 2,561,573 $ 2,377,213 $ 2,475,752 $ 2,443,344 $ 2,644,852 $ Ending Available Cash 7,781 37,351 Total Law Enforcement 2,483,533 $ 2,682,203 $ FY 2019 Budget Page 48 of 120 ---PAGE BREAK--- Victim & Witness Assistance Fund Purpose The Victim and Witness Assistance Fund provides budget authority to comply with Montana House Bill 257, adopted during the 1999 Legislative Session. The bill requires cities to establish a fund to account for a Victim and Witness Assistance Fine to be assessed on those convicted of misdemeanor and felony charges. Funds collected through assessments shall be used to pay restitution and to assist the victims and witnesses of criminal acts. FY 2019 Objectives The objective of the Victim and Witness Assistance Fund for this fiscal year is to administer the requirements of the Montana Victim and Witness Assistance Statute. FY 2019 Budget Page 49 of 120 ---PAGE BREAK--- Crime Victims Assistance Fund - 2917 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 351015 Victim & Witness Program Fines 5,666 7,670 15,000 7,477 15,000 Total Fund Revenue 5,666 $ 7,670 $ 15,000 $ 7,477 $ 15,000 $ Beginning Available Cash 743 743 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 410370 Materials and Services 725 Crime Victim's Assistance 5,462 7,180 15,000 7,477 15,000 5,462 $ 7,180 $ 15,000 $ 7,477 $ 15,000 $ Ending Available Cash 743 $ 743 $ FY 2019 Budget Page 50 of 120 ---PAGE BREAK--- Fire and Ambulance Fund Purpose The purpose of the Fire and Ambulance Fund is to provide budget authority for the delivery of fire prevention and suppression, rescue services, and ambulance and advanced life support services to the City of Whitefish, the rural fire service area, and surrounding areas. FY 2019 Objectives The objective of the Fire and Ambulance Fund for this fiscal year is to provide fire suppression, fire and accident rescue, hazardous materials incident response, fire code enforcement, ambulance and advanced life support service, and community education on related issues. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in property tax revenue from voted 24‐mill levy $12,998 Decrease in Countywide Ambulance Assessment based on year‐to‐date actuals and prior year trends $20,000 Increase in Ambulance Fee Revenue $117,251 Increase in RescueCare Ambulance Program revenue based on year‐to‐date actuals and possible rate increase for non‐residents $30,000 Decrease in transfer of property taxes from General Fund $29,145 Expenditure Changes Decrease in professional services based on prior year figures $20,000 Decrease in overtime costs $52,914 Increase in debt service payments on outstanding loans $22,942 Increase in Medicare/Medicaid adjustments to ambulance fee revenue based on actuals and anticipated improvement in collections $227,500 FY 2019 Budget Page 51 of 120 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Taxes 311010 Real Property Taxes 509,879 524,474 587,315 592,193 603,313 311020 Personal Property Taxes 2,768 2,866 8,000 3,428 5,000 512,647 $ 527,340 $ 595,315 $ 595,622 $ 608,313 $ Licenses and Permits 323015 Fire Prevention Program Fee 119,174 80,381 110,000 91,551 110,000 323051 Burning Permits 150 155 300 200 300 119,324 $ 80,536 $ 110,300 $ 91,751 $ 110,300 $ Intergovernmental 336020 Offset for State to FURS 366,579 - - - - 338050 Countywide Amb. Assessment 92,010 43,204 65,000 48,045 45,000 458,589 $ 43,204 $ 65,000 $ 48,045 $ 45,000 $ Charges for Services 342020 Rural Fire Service Assessment 253,700 280,317 285,603 285,603 290,995 342050 Ambulance Services 1,050,930 1,341,532 1,363,388 1,451,404 1,480,640 342055 RescueCare Ambulance Prog 24,612 3,301 10,000 43,792 40,000 1,329,242 $ 1,625,150 $ 1,658,991 $ 1,780,799 $ 1,811,635 $ Miscellaneous Revenue 362000 Miscellaneous Income 48,052 26,060 10,000 139,448 15,000 48,052 $ 26,060 $ 10,000 $ 139,448 $ 15,000 $ Other Financing Sources 381070 Loan Proceeds 230,453 - 175,000 175,000 - 383004 General Fund Transfer 835,000 835,000 729,525 729,525 700,380 1,065,453 $ 835,000 $ 904,525 $ 904,525 $ 700,380 $ Total Fund Revenue 3,533,308 $ 3,137,289 $ 3,344,131 $ 3,560,190 $ 3,290,628 $ 101000 Beginning Available Cash 246,137 76,945 Total Resources 3,590,268 $ 3,367,572 $ FY 2019 Budget Page 52 of 120 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 420400 Fire and Rescue Personnel Services 110 Salaries 460,067 429,062 471,389 459,222 517,901 112 Regular Part-time 4,545 5,737 8,204 6,740 1,767 120 Overtime 46,985 36,166 43,102 45,451 27,229 130 Vacation/Sick Accrual 4,232 - - - - 140 Employer Contributions 183,352 173,816 201,507 192,296 223,677 146 State Contribution to FURS 109,974 - - - - 147 Med Deduction Reimbursement 918 - - - - 190 Other Personal Services 2,897 2,328 3,000 1,061 3,000 812,970 $ 647,109 $ 727,202 $ 704,770 $ 773,574 $ Materials and Services 210 Office Supplies/Materials 273 769 900 659 750 220 Operating Supplies/Materials 26,801 22,684 35,000 20,826 30,000 230 Repair & Maintenance Supplies 16,150 9,018 17,500 18,865 17,500 310 Communication & Transportation 145 163 200 91 750 320 Printing, Duplicating, Binding - - - - - 330 Publicity/Subscriptions/Dues 2,739 1,655 2,500 1,753 2,000 340 Utility Services 12,614 13,707 14,000 14,372 14,000 350 Professional Services 4,039 1,148 8,750 2,635 500 360 Repair and Maintenance 37,630 48,618 41,400 42,900 41,000 370 Travel & Training 5,212 4,186 5,000 9,135 5,500 380 Training Services 4,848 3,362 6,000 5,638 6,500 390 Other Purchased Services 7,604 7,563 7,000 7,820 7,000 510 Insurance 20,334 18,183 21,000 19,083 25,000 540 Special Assessments 214 219 220 219 225 880 Administrative Services 12,300 12,106 15,244 14,300 18,009 150,903 $ 143,381 $ 174,714 $ 158,296 $ 168,734 $ 610/620 Debt Service 84,601 $ 133,911 $ 139,755 $ 139,755 $ 141,603 $ Capital Outlay 940 Equipment 236,831 - 20,000 30,469 - 236,831 $ - $ 20,000 $ 30,469 $ - $ Total Fire 1,285,304 $ 924,401 $ 1,061,671 $ 1,033,290 $ 1,083,912 $ FY 2019 Budget Page 53 of 120 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 420730 Ambulance Personnel Services 110 Salaries 740,142 736,950 774,706 766,414 779,319 112 Part-Time Wages 5,865 10,553 15,000 12,905 150 120 Overtime 108,929 84,241 100,351 105,980 63,310 140 Employer Contributions 315,240 322,726 342,173 336,891 349,653 146 State Contribution to FURS 256,605 - - - - 190 Other Personal Services 6,606 5,432 5,000 2,475 5,000 1,433,388 $ 1,159,902 $ 1,237,230 $ 1,224,665 $ 1,197,432 $ Materials and Services 210 Office Supplies/Materials 660 1,646 2,100 1,047 2,000 220 Operating Supplies/Materials 42,658 32,913 40,000 40,375 45,000 230 Repair & Maintenance Supplies 14,699 22,158 30,000 30,935 25,000 310 Communication & Transportation 1,656 243 - 97 1,250 330 Publicity/Subscriptions/Dues 1,856 1,282 2,500 1,899 2,000 340 Utility Services 25,903 26,421 29,000 22,615 29,000 350 Professional Services 21,662 30,863 51,750 35,389 40,000 360 Repair and Maintenance 34,340 49,363 26,600 28,117 25,000 370 Travel & Training 3,062 6,527 5,000 6,887 5,500 380 Training Services 5,677 6,334 9,000 11,179 9,000 390 Other Purchased Services 17,645 19,196 19,000 21,099 19,250 510 Insurance 19,382 13,917 18,500 18,089 29,000 540 Special Assessments 517 512 517 512 520 880 Administrative Expense 20,880 20,999 25,855 24,254 27,862 210,597 $ 232,374 $ 259,822 $ 242,494 $ 260,382 $ 610/620 Debt Service 31,898 $ 32,078 $ 49,426 $ 32,426 $ 70,520 $ Accounts Payable Adjustments 810 Bad Debt Expense 207,994 206,758 115,000 243,205 150,000 811 Medicare/Medicaid Adjustment 346,006 501,951 300,000 584,450 500,000 812 RescueCare Benefits 4,766 4,240 10,000 6,401 10,000 813 City Resident 4,825 - 10,000 - 2,500 563,591 $ 712,949 $ 435,000 $ 834,056 $ 662,500 $ Capital Outlay 940 Equipment 75,000 - 245,000 244,028 - 75,000 $ - $ 245,000 $ 244,028 $ - $ Total Ambulance 2,314,473 $ 2,137,302 $ 2,226,478 $ 2,577,669 $ 2,190,833 $ Total Expenditures 3,599,777 $ 3,061,703 $ 3,288,149 $ 3,610,959 $ 3,274,745 $ Ending Available Cash 55,982 $ 92,827 $ Total Fund 3,344,131 $ 3,367,572 $ FY 2019 Budget Page 54 of 120 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Total Fire & Amb Fund Personnel Services 2,246,358 1,807,011 1,964,432 1,929,435 1,971,006 Materials and Services 361,500 375,755 434,537 400,790 429,116 Debt Service 116,499 165,989 189,181 172,181 212,123 Capital Outlay 311,831 - 265,000 274,497 - Contingency - - - - - Accounts Receivable Adj. 563,591 712,949 435,000 834,056 662,500 3,599,777 3,061,703 3,288,149 3,610,959 3,274,745 Personnel Services 110 1,200,209 1,166,012 1,246,095 1,225,636 1,297,220 112 10,410 16,290 23,204 19,645 1,917 120 155,914 120,407 143,453 151,431 90,539 130 4,232 - - - - 140 499,510 496,542 543,680 529,187 573,330 146 366,579 - - - - 190 9,503 7,760 8,000 3,536 8,000 Materials and Services 210 933 2,415 3,000 1,706 2,750 220 69,459 55,597 75,000 61,201 75,000 230 30,849 31,176 47,500 49,800 42,500 310 1,801 406 200 188 2,000 320 - - - - - 330 4,595 2,937 5,000 3,652 4,000 340 38,517 40,128 43,000 36,987 43,000 350 25,701 32,011 60,500 38,024 40,500 360 71,970 97,981 68,000 71,017 66,000 370 8,273 10,713 10,000 16,022 11,000 380 10,525 9,696 15,000 16,817 15,500 390 25,249 26,759 26,000 28,919 26,250 510 39,716 32,100 39,500 37,172 54,000 540 731 731 737 731 745 880 33,180 33,105 41,100 38,554 45,871 Debt Service 116,499 165,989 189,181 172,181 212,123 Accounts Payable Adjustments 810 207,994 206,758 115,000 243,205 150,000 811 346,006 501,951 300,000 584,450 500,000 812 4,766 4,240 10,000 6,401 10,000 813 4,825 - 10,000 - 2,500 Capital Outlay 920 - - - - - 940 311,831 - 265,000 274,497 - Contingency 960 - - - - - Total 3,599,777 3,061,703 3,288,149 3,610,959 3,274,745 FY 2019 Budget Page 55 of 120 ---PAGE BREAK--- Building Code Fund Purpose The Building Code Program Fund provides budget authority to administer the City’s Building Code Program and also the contract for Building Code services for the City of Columbia Falls. Administration of the Building Codes Program is provided by the Planning and Building Department. FY 2019 Objectives The objective of the Building Code Program Fund for this fiscal year is to promote dependable and safe buildings and structures through the implementation and enforcement of the International Building Code, International Plumbing Code, International Mechanical Code, and National Electric Code within the City of Whitefish. The FY 2019 budget proposes a building activity to remain similar to FY 2018 with no significant changes to revenues or expenditures. No capital purchases are budgeted for FY 2019. 150 125 141 158 146 200 231 232 277 221 242 36 17 20 37 38 66 97 86 142 75 122 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Total Building Permits Number of New Housing Units Number of Building Permits Issued by Fiscal Year FY 2019 Budget Page 56 of 120 ---PAGE BREAK--- Building Code Fund $334 $213 $140 $214 $221 $412 $652 $579 $760 $435 $486 $0 $100 $200 $300 $400 $500 $600 $700 $800 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Total Construction Valuation by Fiscal Year in $100,000s $249,832 $238,335 $159,533 $202,340 $228,751 $348,224 $492,130 $475,839 $563,884 $384,119 $479,093 $440,000 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Building License & Permit Revenue by Fiscal Year FY 2019 Budget Page 57 of 120 ---PAGE BREAK--- Building Code Fund - 2394 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Licenses and Permits 323010 Building Plan Review 237,882 143,065 170,000 158,335 160,000 323011 Building Permits 217,039 156,161 170,000 220,211 180,000 323012 Electrical Permits 46,706 35,337 40,000 39,237 40,000 323013 Plumbing Permits 31,065 23,085 30,000 32,995 30,000 323017 Mechanical Permits 31,192 26,471 30,000 28,316 30,000 563,884 $ 384,119 $ 440,000 $ 479,093 $ 440,000 $ Charges for Services 342041 Col. Falls Building Contract 79,607 64,813 60,000 91,482 65,000 79,607 $ 64,813 $ 60,000 $ 91,482 $ 65,000 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 135 292 1,000 15 500 135 $ 292 $ 1,000 $ 15 $ 500 $ Total Fund Revenue 643,626 $ 449,224 $ 501,000 $ 570,590 $ 505,500 $ Beginning Available Cash 159,403 $ 245,360 $ Total Resources 660,403 $ 750,860 $ FY 2019 Budget Page 58 of 120 ---PAGE BREAK--- Building Code Fund - 2394 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 420530 - Construction Inspection Personnel Services 110 Salaries 181,888 232,093 240,586 231,400 251,926 112 Part-time Wages 15,806 1,599 1,605 1,613 2,506 120 Overtime 320 75 126 121 169 130 Vacation/Sick Accrual 31,830 - - - - 140 Employer Contributions 99,130 103,373 114,322 94,969 113,302 328,973 $ 337,140 $ 356,639 $ 328,103 $ 367,903 $ Materials and Services 210 Office Supplies/Materials 1,681 2,510 2,000 1,287 2,000 220 Operating Supplies 3,141 2,687 4,200 9,288 4,200 230 Repair & Maintenance Supplies 1,700 3,114 6,000 3,518 6,000 310 Postage & Freight 10 - 250 - 250 320 Printing - - 100 - 100 330 Publicity/Subscriptions/Dues 2,738 4,124 4,000 3,231 3,200 340 Utility Services 4,100 4,726 4,000 9,348 5,300 350 Professional Services 26,640 9,760 16,900 9,961 16,900 360 Repair and Maintenance 2,128 40,946 8,464 10,712 8,464 370 Travel & Training 1,900 1,874 4,000 2,182 5,000 397 Contracted Workers 14,965 - 1,000 347 1,000 510 Insurance 4,681 7,680 8,155 5,655 8,050 530 Lease/Rental - 2,924 2,916 2,924 3,386 540 Special Assessments 104 104 150 477 480 880 Administrative Expense 6,507 6,625 8,645 8,110 9,806 70,296 $ 87,074 $ 70,780 $ 67,040 $ 74,136 $ Capital Outlay 940 Machinery & Equipment 29,038 - 30,000 22,091 - 29,038 $ - $ 30,000 $ 22,091 $ - $ Total Construction Inspection 428,307 $ 424,214 $ 457,419 $ 417,234 $ 442,039 $ 510700 - Columbia Falls Building Codes Personnel Services 110 Salaries 19,115 30,700 33,707 33,449 34,817 130 Vacation/Sick Accrual 1,565 - - - - 140 Employer Contributions 10,590 14,174 16,355 15,224 17,100 31,270 $ 44,874 $ 50,062 $ 48,673 $ 51,917 $ Materials and Services 220 Operating Supplies/Materials 138 47 400 - 400 230 Repair & Maintenance Supplies 1,330 1,516 3,000 1,515 3,000 510 Insurance 362 309 725 604 1,100 1,830 $ 1,872 $ 4,125 $ 2,119 $ 4,500 $ Total Columbia Falls Contract 33,101 $ 46,746 $ 54,187 $ 50,792 $ 56,417 $ Total Fund Expenditures 461,408 $ 470,960 $ 511,606 $ 468,026 $ 498,456 $ Ending Available Cash 148,796 $ 252,404 $ Total Building Code Fund 660,403 $ 750,860 $ FY 2019 Budget Page 59 of 120 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2019 Parks & Recreation Department Mission Statement The mission of the City of Whitefish Parks and Recreation Department is to maintain a healthy, diverse, sustainable, and interactive environment for our residents, visitors, and future generations with dedication, pride, and respect for our community. As stewards of Whitefish, through proactive involvement, efficiency, communication, and understanding, we will go above and beyond our duties as City employees to enhance the overall quality of life for the citizens of Whitefish. Purpose The purpose of the Parks, Recreation and Community Services Fund is to provide the budgetary authority necessary to maintain the parks, trails and property owned by the City, operate community facilities, provide recreational programs, and provide other beautification and community services as needed. The Whitefish Trail Operations and Maintenance is also budgeted in the Parks & Recreation Fund to address existing portions of the trail and is primarily funded by the Whitefish Trail endowment disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners. FY 2019 Objectives The objectives of the Parks, Recreation and Community Services Fund for this fiscal year are to maintain and, where appropriate, operate various City facilities. These include the Mountain Trails Park, Roy Duff Memorial Armory Center, Armory Park, Credit Union Park, City Hall building and grounds, City Beach, Soroptimist Park, Baker Park, Riverside Park, Creekwood Park, Grouse Mountain Park, Memorial Ball Park perimeter, Jack Zerr Fields, Canoe Park, Kay Beller Park, Crestwood Park, Riverwood Park, the Baker/Wisconsin Street Viaduct, S. Baker Avenue right‐of‐way, W. Edgewood Place right‐of‐way, property at 2nd and Spokane Avenue, Greenwood Drive property, Central Avenue Median, and the grounds of the Whitefish Cultural Arts Center, Whitefish Library, and City Wastewater Plant. provide budget authority for Whitefish Legacy Partners to manage annual operations, trail, and trailhead maintenance through efficient use of endowment funds and strong WT volunteer programs. provide a series of recreation programs and special events. provide maintenance for boulevard trees and pre‐planting administration. maintain the Hwy. 93 right‐of‐way landscape, and provide weed spraying services on City property and right‐of‐ways as needed. provide other general beautification and community services as needed. FY 2019 Budget Page 60 of 120 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2019 Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in boat launch pass revenue based on FY 2018 collections $13,000 Decrease in budgeted After School Program revenues to more accurately reflect actual collections in FY 2018 and prior years $36,500 Decrease in budgeted Summer Day Camp revenues to more accurately reflect actual collections in FY 2018 and prior years and an 8‐week program $24,310 Increase of the Greenways & Parkland Assessment for capital purchases and maintenance operations (~$2.86 per residential property with 50 feet or less of front footage) $39,601 Decrease in contributions and donations due to a portion of grant funds expended at the end of FY 2018. $33,643 Increase in transfer from General Fund (Property Tax Support) $92,868 Continued transfer from Water Fund to support the AIS Boat Inspection Station at State Park (includes personnel and operating costs only) $50,511 Expenditure Changes Increase in seasonal staffing for AIS and increased maintenance of City Parks $23,245 Increase in seasonal staffing for Urban Forestry Maintenance $22,026 Decrease in Repair and Maintenance for Baker Path Trail Repair $2,000 Decrease in Operating Supplies and Repair & Maintenance for Parks & Properties $22,200 #1 Capital Project – Kubota Tractor with trailer $40,000 #2 Capital Project – Toro Cab $15,000 #3 Capital Project – Bucket Truck and other Urban Forestry Maintenance Equipment $140,000 #4 Capital Project – Exterior Door Improvements at Ice Rink $8,000 #5 Capital – Roundhouse Landing Improvements (BNSF Grant carry‐over) $19,667 FY 2019 Budget Page 61 of 120 ---PAGE BREAK--- Parks and Recreation Fund - 2210 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Licenses and Permits 322015 Alcohol Consumption Permit 580 630 700 1,120 700 580 $ 630 $ 700 $ 1,120 $ 700 $ Intergovernmental 334000 Grants 4,865 3,757 9,771 25,669 3,000 334001 WF Trail O&M Grants - - - - 11,000 334002 FWP Fishing Lease - WF Trail 3,500 3,500 3,500 3,500 3,500 8,365 $ 7,257 $ 13,271 $ 29,169 $ 17,500 $ Charges for Services 346014 Beach Concessions 8,260 13,774 12,000 14,550 14,000 346015 Beach Gazebo Rental 2,440 3,235 3,500 4,245 3,500 346016 Boat Launch Passes 11,757 17,493 12,000 25,226 25,000 346017 Beach Floatation Rentals 1,000 - - - - 346033 Ice Rink Admissions 7,824 - - - - 346035 Ice Rink Advertising 5,050 - - - - 346037 Ice Rink Concessions 6,373 - - - - 346039 Ice Rink Pro Shop 3,298 - - - - 346040 Ice Rink Management Contract 96,229 34,028 16,089 16,089 - 346041 Ice Rink Rentals 111,839 - - - - 346043 Ice Rink Season Passes 2,160 - - - - 346007 After School Program 64,067 64,332 96,500 56,074 60,000 346022 Summer Day Camp 87,653 93,459 104,310 71,667 80,000 346085 Adult Programs 1,702 992 2,200 246 1,000 346086 Youth Programs 20,565 22,647 26,000 22,035 23,000 346057 Special Events - 220 3,500 4,204 3,500 346009 Armory Rental 6,826 15,890 8,500 5,285 10,000 346402 Facility Usage Revenue 12,350 13,785 12,000 8,406 12,000 449,394 $ 279,855 $ 296,599 $ 228,026 $ 232,000 $ Miscellaneous Revenue 361020 Verizon Cell Tower Lease 18,720 19,469 20,248 20,248 21,057 362000 Miscellaneous Revenue 16,391 8,644 10,000 3,094 10,000 362007 Program Guide Revenue 2,240 3,160 2,500 3,095 3,000 363010 Greenways & Parkland Asmt 293,496 354,864 415,000 423,191 454,601 363040 P&I Special Assessments 858 961 1,000 1,187 1,000 365000 Contributions & Donations 11,459 6,905 60,310 38,891 26,667 365001 WF Trail Oper Revenue 44,423 44,181 52,422 39,139 45,500 387,587 $ 438,184 $ 561,480 $ 528,845 $ 561,825 $ Other Financing Sources 383004 Op. Transfer from Gen. Fund 651,238 672,579 701,122 701,122 793,990 383000 Transfer from Water for AIS - - 40,376 40,376 50,511 651,238 $ 672,579 $ 741,498 $ 741,498 $ 844,501 $ Total Fund Revenue 1,497,164 $ 1,398,505 $ 1,613,547 $ 1,528,659 $ 1,656,526 $ 101000 Beginning Available Cash 166,740 $ 146,461 $ Total Resources 1,780,288 $ 1,802,987 $ FY 2019 Budget Page 62 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 430255 Bicycle Path Maint. Program Personnel Services 110 Salaries 11,586 21,823 19,444 20,439 20,264 111 Part-time/Seasonal Wages 2,168 983 7,330 206 8,880 120 Overtime 63 17 72 94 153 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions 6,071 8,711 10,534 8,259 11,059 19,888 $ 31,535 $ 37,380 $ 28,998 $ 40,356 $ Materials and Services 220 Operating Supplies 1,371 206 4,000 45 1,000 230 Repair & Maintenance Supplies 7,620 3,344 6,000 - 5,000 330 Publicity/Subscriptions/Dues 1 201 100 1 100 350 Professional Services 33 - - - - 360 Repair & Maintenance Services 5,581 27,900 10,000 5,510 8,000 370 Travel & Training - - 1,000 - - 510 Insurance 407 456 546 546 765 530 Rent 2,985 3,075 3,000 3,167 3,000 17,998 $ 35,182 $ 24,646 $ 9,269 $ 17,865 $ Capital Outlay 940 Machinery & Equipment - - 5,000 2,390 15,000 - $ - $ 5,000 $ 2,390 $ 15,000 $ Total Bicycle Path Maint. 37,887 $ 66,717 $ 67,026 $ 40,657 $ 73,221 $ 430256 Whitefish Trail Maintenance Personnel Services 110 Salaries 11,573 3,603 2,891 2,867 3,046 120 Overtime - 20 - 11 21 140 Employer Contributions 5,306 2,350 1,367 1,702 1,443 16,879 $ 5,973 $ 4,258 $ 4,580 $ 4,510 $ Materials and Services 220 Operating Supplies 9,046 10,562 10,300 851 3,550 230 Repair & Maintenance Supplies 5,244 459 - - 10,000 330 Publicity/Subscriptions/Dues - 233 - 22 - 360 Repair & Maintenance Services 2,209 11,209 22,500 21,201 23,500 390 Other Purchased Services 22,437 5,000 - 650 - 510 Insurance 878 681 1,000 170 1,000 530 Rent 12,934 16,254 17,950 15,502 17,950 52,748 $ 44,397 $ 51,750 $ 38,396 $ 56,000 $ Total Whitefish Trail Maint. 69,627 $ 50,370 $ 56,008 $ 42,976 $ 60,510 $ FY 2019 Budget Page 63 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460400 Parks & Rec Administration Personnel Services 110 Salaries 92,604 102,214 123,304 141,842 149,663 112 Permanent Part-Time 2,031 1,925 2,007 2,001 1,757 120 Overtime 301 236 193 659 2,714 130 Vacation/Sick Accrual 1,998 - - - - 140 Employer Contributions 32,582 39,437 52,655 52,247 39,839 129,517 $ 143,812 $ 178,159 $ 196,749 $ 193,973 $ Materials and Services 210 Office Supplies/Materials 1,967 3,869 3,750 3,065 3,700 220 Operating Supplies 5,208 11,132 4,375 14,177 7,000 230 Repair & Maintenance Supplies 365 - 500 556 500 310 Postage & Freight 1,112 1,390 1,200 220 1,200 320 Printing - - 500 - 500 330 Publicity/Subscriptions/Dues 2,536 1,682 2,500 2,745 2,000 340 Utility Services 3,981 6,012 6,000 8,628 6,000 350 Professional Services 200 359 10,500 12,975 3,000 360 Repair & Maintenance Services 918 2,324 2,000 4,167 3,300 370 Travel & Training 852 3,916 6,000 14,320 6,000 390 Other Purchased Services 4,132 5,133 5,000 6,897 5,000 397 Contract Workers - - 500 - 510 510 Insurance 1,814 2,920 2,320 2,507 4,705 530 Rental/Leases - 2,274 2,268 2,274 2,274 540 Special Assessments - - - 339 350 790 Memorial Park - Glacier Twins 18,720 19,469 19,470 20,248 21,057 880 Administrative Expense 15,501 15,384 17,500 19,079 24,446 57,304 $ 75,864 $ 85,161 $ 112,196 $ 91,542 $ Total Parks and Rec Admin 186,821 $ 219,675 $ 263,320 $ 308,945 $ 285,515 $ FY 2019 Budget Page 64 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460434 City Parks & Properties Personnel Services 110 Salaries 105,825 93,164 112,395 107,172 119,695 111 Part-time/Seasonal Wages 54,277 75,874 22,396 56,288 35,631 120 Overtime 4,568 132 547 2,258 1,261 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions 66,671 63,434 69,311 65,843 67,805 231,341 $ 232,603 $ 204,649 $ 231,561 $ 224,392 $ Materials and Services 210 Office Supplies/Materials 950 959 700 202 715 220 Operating Supplies 32,778 43,046 49,200 38,495 40,000 230 Repair & Maintenance Supplies 47,062 47,583 50,000 79,174 50,000 310 Postage & Freight 68 - 300 - 300 320 Printing 21 - 100 - 100 330 Publicity/Subscriptions/Dues 458 138 350 - 35 340 Utility Services 59,450 52,022 60,000 44,233 50,000 350 Professional Services 90 - 500 - 500 360 Repair & Maintenance Services 29,525 41,644 44,000 20,038 31,000 370 Travel & Training 3,962 679 6,000 4,681 6,000 390 Other Purchased Services 9,445 11,456 8,000 6,979 8,000 397 Contracted Workers 25,317 1,763 6,000 - 2,000 510 Insurance 7,665 7,693 8,020 8,439 11,000 530 Rent/Lease Expense 1,391 2,347 2,600 1,953 2,600 540 Special Assessments 2,002 1,075 2,140 1,230 1,230 220,183 $ 210,404 $ 237,910 $ 205,425 $ 203,480 $ Capital Outlay 931 Park Improvements - - 48,310 5,333 19,667 940 Machinery & Equipment 20,738 6,350 35,000 41,492 40,000 20,738 $ 6,350 $ 83,310 $ 46,825 $ 59,667 $ Total City Parks & Properties 472,262 $ 449,357 $ 525,869 $ 483,811 $ 487,539 $ 460437 Urban Forestry Program Personnel Services 110 Salaries 8,129 32,822 71,582 58,330 78,002 111 Part-time/Seasonal Wages 7,351 2,250 7,330 1,116 27,659 120 Overtime 63 184 318 373 688 140 Employer Contributions 4,047 17,804 37,768 31,632 49,955 19,590 $ 53,060 $ 116,998 $ 91,450 $ 156,304 $ Materials and Services 220 Operating Supplies 7,295 9,188 8,000 7,898 8,000 230 Repair & Maintenance Supplies 2,159 3,809 2,000 2,384 2,000 330 Publicity/Subscriptions/Dues - 100 - 340 Utility Services - 776 - 559 480 350 Professional Services - - 500 - 500 360 Repair & Maintenance Services 22,363 18,373 25,000 15,933 20,000 390 Other Purchased Services 20 150 - - - 510 Insurance 258 195 715 714 1,905 32,095 $ 32,491 $ 36,215 $ 27,588 $ 32,885 $ Capital Outlay 940 Machinery and Equipment - $ - $ - $ - $ 140,000 $ Total Urban Forestry 51,686 $ 85,550 $ 153,213 $ 119,038 $ 329,189 $ FY 2019 Budget Page 65 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460505 After School Program Personnel Services 110 Salaries 30,364 25,680 31,473 21,064 36,557 111 Part-time/Seasonal Wages 34,687 20,796 25,450 23,301 22,977 120 Overtime - 25 286 768 275 140 Employer Contributions 12,373 9,489 19,853 14,644 23,383 77,424 $ 55,990 $ 77,062 $ 59,777 $ 83,192 $ Materials and Services 220 Operating Supplies 9,945 10,076 8,500 9,683 8,225 340 Utility Services 53 - - 117 - 370 Travel & Training 819 - 2,300 - 2,500 390 Contract Services 1,385 2,320 3,650 1,575 2,500 510 Insurance 733 775 775 774 1,245 12,935 $ 13,171 $ 15,225 $ 12,149 $ 14,470 $ Total After School Program 90,359 $ 69,161 $ 92,287 $ 71,927 $ 97,662 $ 460507 Armory Facility Personnel Services 110 Salaries 9,989 10,751 9,766 9,762 10,192 111 Part-time/Seasonal Wages - - 7,635 - - 120 Overtime 26 17 67 94 152 140 Employer Contributions 4,270 5,128 6,821 4,929 5,860 14,285 $ 15,897 $ 24,289 $ 14,785 $ 16,204 $ Materials and Services 210 Office Materials and Supplies - - 150 - - 220 Operating Supplies 1,980 1,951 3,000 2,115 2,000 230 Repair & Maintenance Supplies 1,743 5,669 11,000 30 7,500 340 Utility Services 11,173 12,940 14,000 13,856 14,000 360 Repair & Maintenance Services 894 13,094 2,500 8,713 3,000 370 Travel and Training - - 3,000 - - 510 Insurance 1,514 1,510 1,375 1,361 1,825 540 Special Assessments 478 481 500 841 850 17,782 $ 35,645 $ 35,525 $ 26,916 $ 29,175 $ Total Armory Facility 32,067 $ 51,541 $ 59,814 $ 41,701 $ 45,379 $ FY 2019 Budget Page 66 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460514 City Beach Personnel Services 110 Salaries and Wages 25,264 37,970 37,278 37,051 39,128 111 Seasonal City Beach AIS - - - 34,820 42,009 113 Seasonal City Beach Rangers 19,779 38,568 55,000 29,600 19,500 114 Seasonal State Park AIS 16,341 20,132 33,770 27,476 40,500 120 Overtime 147 668 862 3,465 1,245 140 Employer Contributions 14,430 27,242 33,901 34,800 34,824 75,961 $ 124,579 $ 160,811 $ 167,212 $ 177,206 $ Materials and Services 210 Office Materials and Supplies 133 423 250 211 250 220 Operating Supplies 3,609 10,259 8,000 8,104 8,000 230 Repair & Maintenance Supplies 624 3,620 5,000 6,780 4,000 310 Postage & Freight - 11 50 - 50 320 Printing, Duplicating, Typing - - 300 710 400 330 Publicity, Subscriptions & Dues 180 614 200 198 300 340 Utility Services 8,742 8,479 9,500 11,052 10,100 350 Professional Services - - 500 - - 360 Repair & Maintenance Services 36,661 6,192 14,000 13,724 14,000 370 Travel and Training 355 22 4,000 - 2,000 390 Other Purchased Services 484 769 1,000 1,149 1,000 510 Insurance 1,304 1,001 1,790 1,786 3,775 540 Special Assessments 81 81 85 81 85 52,174 $ 31,470 $ 44,675 $ 43,795 $ 43,960 $ Capital Outlay 930 City Beach Improvement - 5,449 15,000 1,630 - - $ 5,449 $ 15,000 $ 1,630 $ - $ Total City Beach 128,134 $ 161,498 $ 220,486 $ 212,637 $ 221,166 $ FY 2019 Budget Page 67 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460533 Community Ice Rink Pavilion Personnel Services 110 Salaries and Wages 21,586 - - - - 111 Temporary/Seasonal Wages 25,801 - - - - 114 Part-time wages - Concessions 4,671 - - - - 120 Overtime 889 - - - - 140 Employer Contributions 15,276 - - - - 68,223 $ - $ - $ - $ - $ Materials and Services 210 Office Materials and Supplies 651 - - - - 220 Operating Supplies 6,329 - - - - 223 Concessions 5,905 - - - - 230 Repair & Maintenance Supplies 24,168 - 4,000 - 4,000 320 Printing, Duplicating, Typing 656 - - - - 330 Publicity/Subscriptions/Dues 345 - - - - 340 Utility Services 33,596 - - - - 360 Repair & Maintenance Services 83,726 - - - 8,000 390 Other Purchased Services 889 - - 750 - 397 Contracted Workers 26,363 - - - - 510 Insurance 5,564 3,734 2,505 2,502 3,285 188,191 $ 3,734 $ 6,505 $ 3,252 $ 15,285 $ 610 Loan Principal 31,560 31,911 15,892 15,892 - 620 Loan Interest 893 617 197 197 - Debt Service 32,453 $ 32,528 $ 16,089 $ 16,089 $ - $ Total Ice Rink Pavilion 288,867 $ 36,262 $ 22,594 $ 19,341 $ 15,285 $ 460534 Warming Hut Materials and Services 340 Utility Services 1,714 1,323 2,000 808 1,000 Total Saddle Club Rental 1,714 $ 1,323 $ 2,000 $ 808 $ 1,000 $ 460554 Saddle Club Rental Materials and Services 340 Utility Services 812 1,862 2,200 1,130 1,200 Total Saddle Club Rental 812 $ 1,862 $ 2,200 $ 1,130 $ 1,200 $ FY 2019 Budget Page 68 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460557 Special Events Personnel Services 110 Salaries and Wages 4,266 17,392 17,902 17,921 18,742 120 Overtime - 67 24 117 151 140 Employer Contributions 1,236 7,767 9,293 8,220 9,776 5,502 $ 25,226 $ 27,219 $ 26,258 $ 28,669 $ Materials and Services 220 Operating Supplies - 802 4,000 1,771 1,000 Total Special Events - $ 802 $ 4,000 $ 1,771 $ 1,000 $ Total Special Events 5,502 $ 26,028 $ 31,219 $ 28,029 $ 29,669 $ 460590 Adult Programs Personnel Services 110 Salaries and Wages 2,875 2,670 2,301 2,370 2,496 111 Temporary/Seasonal Wages - - 509 118 - 120 Overtime - 1 4 3 - 140 Employer Contributions 639 531 1,015 430 1,017 3,514 $ 3,202 $ 3,829 $ 2,921 $ 3,513 $ Materials and Services 220 Operating Supplies 738 58 - 2,552 50 320 Printing - - - - 25 738 $ 58 $ - $ 2,552 $ 75 $ Total Adult Programs 4,252 $ 3,260 $ 3,829 $ 5,473 $ 3,588 $ 460591 Youth Programs Personnel Services 110 Salaries and Wages 10,434 13,834 15,797 10,417 18,529 111 Temporary/Seasonal Wages 6,518 2,260 7,533 982 3,219 120 Overtime - - 93 109 55 140 Employer Contributions 3,348 3,463 8,963 5,526 10,465 20,300 $ 19,557 $ 32,386 $ 17,034 $ 32,268 $ Materials and Services 220 Operating Supplies 2,199 1,348 3,500 3,140 1,800 390 Contract Services 1,265 5,292 5,300 6,678 5,300 510 Insurance 229 198 262 262 355 3,693 $ 6,838 $ 9,062 $ 10,080 $ 7,455 $ Total Youth Programs 23,993 $ 26,395 $ 41,448 $ 27,113 $ 39,723 $ FY 2019 Budget Page 69 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460592 Summer Camp Personnel Services 110 Salaries and Wages 8,576 18,731 25,914 15,120 31,137 111 Temporary/Seasonal Wages 53,987 63,867 36,648 38,534 31,746 120 Overtime 43 - 361 189 298 140 Employer Contributions 11,176 20,466 18,567 15,490 20,918 73,783 $ 103,064 $ 81,490 $ 69,333 $ 84,099 $ Materials and Services 220 Operating Supplies 4,340 5,514 5,600 4,043 5,446 310 Communication & Transportation 147 - - - - 370 Travel and Training - - 600 - 700 390 Contract Services 14,212 13,010 17,800 15,872 14,190 510 Insurance 1,474 661 1,300 1,298 1,445 20,173 $ 19,185 $ 25,300 $ 21,213 $ 21,781 $ Total Summer Camp 93,956 $ 122,249 $ 106,790 $ 90,546 $ 105,880 $ Total Expenditures 1,487,940 $ 1,371,250 $ 1,648,102 $ 1,494,132 $ 1,796,526 $ Ending Available Cash 132,185 $ 6,461 $ Total Parks & Recreation Fund 1,780,288 $ 1,802,987 $ FY 2019 Budget Page 70 of 120 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Total Parks and Rec Fund Personnel Services 756,206 814,497 948,530 910,657 1,044,686 Materials and Services 678,543 512,426 580,174 516,541 537,173 Debt Service 32,453 32,528 16,089 16,089 - Capital Outlay 20,738 11,799 103,310 50,845 214,667 Contingency - - - - - 1,487,940 $ 1,371,250 $ 1,648,102 $ 1,494,132 $ 1,796,526 $ Personnel Services 110 343,071 380,653 470,047 444,355 527,451 111 184,789 166,030 114,831 155,365 172,121 112 2,031 1,925 2,007 2,001 1,757 113/114 40,791 58,700 88,770 57,076 60,000 120 6,101 1,368 2,827 8,139 7,013 130 1,998 - - - - 140 177,425 205,822 270,048 243,722 276,344 Materials and Services 210 3,700 5,251 4,850 3,477 4,665 220 84,839 104,141 108,475 92,875 86,071 223 5,905 - - - - 230 88,985 64,485 78,500 88,923 83,000 310 1,327 1,400 1,550 220 1,550 320 677 - 900 710 1,025 330 3,519 2,868 3,150 3,066 2,435 340 119,521 83,414 93,700 80,384 82,780 350 323 359 12,000 12,975 4,000 360 181,878 120,736 120,000 89,285 110,800 370 5,988 4,617 22,900 19,001 17,200 390 54,269 43,129 40,750 40,551 35,990 397 51,680 1,763 6,500 - 2,510 510 21,840 19,824 20,608 20,359 31,305 530 17,310 23,950 25,818 22,897 25,824 540 2,561 1,637 2,725 2,491 2,515 790 18,720 19,469 20,248 20,248 21,057 880 15,501 15,384 17,500 19,079 24,446 Contingency - - - - - Debt Service 32,453 32,528 16,089 16,089 - Capital Outlay 930 - - 63,310 6,963 19,667 940 20,738 11,799 40,000 43,882 195,000 1,487,940 1,371,250 1,648,102 1,494,132 1,796,526 FY 2019 Budget Page 71 of 120 ---PAGE BREAK--- Parkland Acquisition & Development Purpose The Parkland Acquisition and Development Fund is a capital fund designed to accommodate the purchase of parkland and enable park improvement projects funded through contributions, grants, and payments made in lieu of park land dedication requirements. Authority for the Parkland Acquisition and Development Fund derives in the Montana Subdivision and Platting Act, specifically Section 76‐3‐621 MCA. In order to comply with the proximity requirements of the law, the City has designated three quadrants in the City where the funds are spent—Resolution 07‐10. FY 2019 Objectives The objective of this fund for FY 2019 is to collect contributions and cash in‐lieu of parkland until adequate reserves are accumulated for future park land purchases or park improvements. FY 2019 Budget Page 72 of 120 ---PAGE BREAK--- Parkland Acquisition & Development - 2990 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Intergovernmental 331050 CTEP Project Grant 241,706 - - - - 331051 Federal Earmark Grant for Trails 210,700 - - - - 452,406 $ - $ - $ - $ - $ Investment Earnings 371010 Investment Earnings 289 110 200 313 300 289 $ 110 $ 200 $ 313 $ 300 $ Other Financing Sources 381061 Proceeds From Cash In-lieu / Dist W 300 41,237 500 18,259 500 381062 Proceeds From Cash In-lieu / Dist N - 18,000 500 - 500 381060 Proceeds From Cash In-lieu / Dist E - - 500 - 500 383002 Transfer from Resort Tax - - - - - 383003 Transfer from Tax Increment 61,600 - - - - 383000 Transfer from Impact Fees 165,000 - - - - 226,900 $ 59,237 $ 1,500 $ 18,259 $ 1,500 $ Total Fund Revenue 679,595 $ 59,347 $ 1,700 $ 18,572 $ 1,800 $ 102130 Cash - District East 7,644 $ 8,420 $ 102131 Cash - District West 41,547 $ 13,847 $ 102132 Cash - District North 0 $ 0 $ Total Resources 50,891 $ 24,067 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 460434 Capital Outlay 931 Park Improvements 986,458 55,613 40,000 46,201 500 986,458 $ 55,613 $ 40,000 $ 46,201 $ 500 $ Total Expenditures 986,458 $ 55,613 $ 40,000 $ 46,201 $ 500 $ 102130 Cash - District East 8,244 $ 9,020 $ 102131 Cash - District West 2,147 $ 14,047 $ 102132 Cash - District North 500 $ 500 $ Total Park Acquisition Fund 50,891 $ 24,067 $ FY 2019 Budget Page 73 of 120 ---PAGE BREAK--- Whitefish Trail Construction Fund Purpose The purpose of the Whitefish Trail Construction Fund is to provide budget authority to support efforts to design and construct new portions of Whitefish Trail. Funds provided to the effort are generated through grants and private contributions. To date, these funds have constructed 42 miles of trail and 12 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the trail and is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners. FY 2019 Objectives The objective of the Whitefish Trail Construction Fund for this fiscal year is to complete Whitefish Trail construction initiated last fiscal year in Haskill (boardwalk) and Spencer Mountain (connector trail and trailhead access road), construct one new mile of trail (Beaver Lake connection), Beaver Lake improvements (shore improvements, toilet, kiosks, and signs), and Beaver Lakes winter grooming. FY 2019 Budget Page 74 of 120 ---PAGE BREAK--- Whitefish Trail Construction - 4540 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Intergovernmental 334000 Grants - - 264,315 104,900 126,000 - $ - $ 264,315 $ 104,900 $ 126,000 $ Miscellaneous Revenue 346005 Donations and Sponsors 114,027 27,410 11,185 257,344 90,525 114,027 $ 27,410 $ 11,185 $ 257,344 $ 90,525 $ Investment Earnings 371010 Investment Earnings 10 5 - - - 10 $ 5 $ - $ - $ - $ Total Fund Revenue 114,037 $ 27,415 $ 275,500 $ 362,244 $ 216,525 $ 101000 Beginning Available Cash - $ - $ Total Resources 275,500 $ 216,525 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2018 430255 Capital Outlay 938 Trail Construction 126,434 25,621 275,500 369,610 216,525 126,434 $ 25,621 $ 275,500 $ 369,610 $ 216,525 $ Total Expenditures 126,434 $ 25,621 $ 275,500 $ 216,525 $ Ending Available Cash - $ - $ Total WF Construction Fund 275,500 $ 216,525 $ FY 2019 Budget Page 75 of 120 ---PAGE BREAK--- Resort Tax Purpose The resort tax is authorized by Section 7‐6‐1501 MCA and was originally approved by Whitefish voters on November 7, 1995 by a 56%‐44% vote. The resort tax was approved for a 20‐year term beginning January 1, 1996. At the November 2, 2004 City election, the voters approved an extension of the resort tax until January 31, 2025 by a margin of 2012 to 632. At a special election on April 28, 2015, the voters approved an increase in the Resort Tax from 2% to 3% for additional property tax relief and to fund the purchase of the Haskill Basin Conservation Easement to protect and preserve water quality and quantity. The vote passed by a margin of 1718 to 334. The 1% increase in Resort Tax from 2% to 3% was effective July 1, 2015. Whitefish’s resort tax is a tax on the sale of lodging, restaurant and prepared food, alcoholic beverages, ski resort goods and services, and the retail sale of defined luxury items. As of July 1, 2015, Whitefish voters allocated the use of the 3% resort tax as follows: A. Property tax reduction for taxpayers residing in the city in an amount equal to twenty five percent (25%)of the 3% resort tax revenues derived during the preceding fiscal year; B. Provision for the repair and improvement of existing streets, storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to sixty five percent (65%) of the 2% resort tax revenues derived during the preceding fiscal year; C. Bicycle paths and other park capital improvements in an amount equal to five percent of the 2% resort tax revenues derived during the preceding fiscal year; D. Repayment of a loan or bond to finance a portion of the costs of, or to otherwise pay for, the acquisition of the conservation easement or other interest, in and around Haskill Basin in order to protect and preserve water quality and quantity, including the source drinking water supply for the municipal water system of the city of Whitefish, in an amount equal to seventy (70%) percent of the 1% resort tax revenues to be collected during a fiscal year. E. Cost of administering the resort tax in an amount equal to five percent of the 3% resort tax per year. FY 2019 Objectives Specific projects appropriated during FY 2019 are shown below. Additional funds are appropriated in case of cost increases or if other projects are approved during the year. Item/Project Amount Revenue Changes Increase in resort tax collections due to the anticipated increase in collections during FY 2018 $326,908 Increase in investment earnings due to new investment strategies and improving rates $17,249 FY 2019 Budget Page 76 of 120 ---PAGE BREAK--- Resort Tax Expenditures Carry‐over of Somers Street Reconstruction Construction – south of East 2nd Street $1,112,100 State Park Road – Hwy 93 to Railroad (design and engineering) $400,000 Wayfinding Signs Improvements $20,000 Gator for Bike Path Maintenance $15,000 Contribution to Project Whitefish Kids for new playground at Smith Fields $20,000 Debt Service Portion of Resort Tax for the Haskill Basin Conservation Easement loan (budgeted debt payments of $938,588 in Water Fund– transferred from Resort Tax Fund) $985,150 Property tax relief increase from FY18 (additional property tax relief is transferred from the Water Fund to the General Fund) $153,778 FY 2019 Budget Page 77 of 120 ---PAGE BREAK--- Resort Tax RESORT TAX PROJECTS FUNDED SINCE 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mnt Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community‐wide sidewalk replacement project ‐ 84 blocks Soroptimist Park Play Equipment 6th St / Geddes‐Baker Ave to 3rd Street‐In progress Pickleball Courts at Memorial Park Central Avenue‐Railway to 3rd Riverside Tennis Court Renovation 6th and Geddes East 2nd Street West 7th Street Update Ped‐Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Armory Improvements (Flooring, Lighting, HVAC) Bakke Nature Reserve Parking Lot WAG Dog Park Pave Road and Parking Lot Riverside Park River/Boat Access City Beach Restrooms Lacrosse Fields at Armory Parks with Irrigation Future Street Projects: Future Parks Projects: Somers Avenue State Park Road East Edgewood Place Karrow Avenue Wayfinding Signs Improvement Project Gator for Bike Path Maintenance Contribution for Playground at Smith Fields FY 2019 Budget Page 78 of 120 ---PAGE BREAK--- Resort Tax Resort Tax Collections by Category 18% 38% 44% Lodging Bars & Restaurants Retail Resort Tax Expenditures (Inception to June 2018) Property tax relief since 1996: $ 9,948,669 Street improvements since 1996: $ 19,787,626 Park improvements since 1996: $ 1,651,967 FY 2019 Budget Page 79 of 120 ---PAGE BREAK--- Resort Tax Fund - 2100 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Taxes 311010 Resort Taxes 3,243,642 3,658,606 3,660,539 3,987,447 3,987,447 3,243,642 $ 3,658,606 $ 3,660,539 $ 3,987,447 $ 3,987,447 $ Investment Earnings 371010 Investment Earnings 8,849 8,432 6,500 23,749 23,749 8,849 $ 8,432 $ 6,500 $ 23,749 $ 23,749 $ Total Revenue 3,252,492 $ 3,667,038 $ 3,667,039 $ 4,011,196 $ 4,011,196 $ 101000 Beginning Cash-Rebate 1,123,847 $ 1,277,625 $ Beginning Cash-Streets 593,994 $ 1,313,067 $ Beginning Cash-Parks 134,756 $ 67,122 $ Total Cash 1,852,597 $ 2,657,814 $ Total Resources 5,519,636 $ 6,669,010 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Capital Outlay 932 Street Improvements 1,223,137 1,658,410 1,820,000 896,181 1,512,100 931 Park Development 302,327 325,935 208,653 179,977 55,000 1,525,463 $ 1,984,345 $ 2,028,653 $ 1,076,158 $ 1,567,100 $ Other Financing Uses 820 Property Tax Relief Transfer 679,023 862,869 1,123,847 1,123,847 1,277,625 820 Trans to Water (Haskill Basin) 745,840 898,726 900,625 979,317 985,150 1,424,863 $ 1,761,595 $ 2,024,471 $ 2,103,164 $ 2,262,775 $ Total Expenditures 2,950,326 $ 3,745,940 $ 4,053,124 $ 3,179,322 $ 3,829,875 $ Ending Cash - Rebate 965,165 $ 1,055,746 $ Ending Cash - Streets 446,531 $ 1,630,474 $ Ending Cash - Parks 68,469 $ 152,915 $ Total Cash 1,480,165 $ 2,839,135 $ Total Resort Tax Fund Requirements 5,533,289 $ 6,669,010 $ FY 2019 Budget Page 80 of 120 ---PAGE BREAK--- Tax Increment Fund Purpose Section 7‐15‐4282 MCA authorizes the use of Tax Increment Financing for Urban Renewal purposes. Resolution 87‐3, establishing the Whitefish Urban Renewal Plan, was adopted by the City Council on May 4, 1987. Resolution 87‐16, establishing the tax increment provisions of the Urban Renewal Plan, was subsequently adopted by the City Council on July 6, 1987. In accordance with Section 7‐15‐4292 of the Montana Code, tax increment districts must be terminated 15 years after their creation or at a later date necessary to pay all bonds and related interest for which the tax increment has been pledged. Due to the City’s issuance of tax increment bonds, termination of the district is will be July 15, 2020. FY 2019 Objectives Significant or changed appropriations during FY 2019 are: Item/Project Revenue: Amount Increase in property tax revenue from prior year $506,404 Proceeds from property sale ‐ potential LIHTC project with Whitefish Housing Authority (see property purchase below) $500,000 Increase in impact fees transfer to pay off debt incurred through TIF bonds and/or payment of projects (City Hall, ESC, and Park Maintenance Building Impact Fees) $123,836 Expenditures: Increased personnel costs for a Housing Coordinator position budgeted to start April 1, 2019 – 80% out of Tax Increment Fund and 20% out of the General Fund‐Planning $22,554 Highway 93 South Corridor Plan (350 Account – Prof Services) $15,000 Downtown Parking Study (350 Account – Prof Services) $30,000 Misc. Professional Services (350 Account – Prof Services) $35,000 Contributions (770 Account)–Business Rehab Loans $30,000 School Residential Rebate based on FY 2018 actuals and anticipated growth based on taxable value increase $1,102,027 Land (910 Account)–Potential purchase of property for LIHTC project with Whitefish Housing Authority (City’s net contribution of $150,000) $650,000 Improvements (930 Account)–Contribution for Right‐of‐Way Improvements on Nelson’s Property to address blight $100,000 Improvements (930 Account)–Central Avenue Slump Repairs $200,000 FY 2019 Budget Page 81 of 120 ---PAGE BREAK--- Tax Increment Fund Improvements (930 Account)–Construction of parking lot at new City Beach lot at 55 Woodland Place $210,000 Improvements (930 Account)–Depot Park Phase II $600,000 Improvements (930 Account)‐Misc. Urban Renewal Projects and carry‐ over from FY 2018 $303,310 Transfer – TIF Debt Service Fund (Current TIF Bond and New City Hall/Parking Structure TIF Revenue Bond) $4,016,359 FY 2019 Budget Page 82 of 120 ---PAGE BREAK--- Tax Increment District Fund - 2310 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Taxes 311010 Real Property Taxes 4,981,949 5,036,114 5,951,361 5,953,090 6,466,265 311020 Personal Property Taxes 48,292 47,522 90,000 61,036 80,000 312000 Penalty and Interest 11,815 15,998 13,000 15,741 14,500 5,042,055 $ 5,099,634 $ 6,054,361 $ 6,029,867 $ 6,560,765 $ Intergovernmental 331008 CDBG Grant - - - 36,367 - 335230 State Entitlement Share 248,865 248,865 248,865 248,865 248,865 248,865 $ 248,865 $ 248,865 $ 285,232 $ 248,865 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 23,828 986 69,414 59,570 50,466 363000 Special Assessments 25,251 5,160 - - - 363040 P & I Special Assessments 47 55 - 79 - 382011 Proceeds from property sale - - - - 500,000 383021 Transfer from Impact Fees 213,084 203,386 74,158 74,159 197,994 262,210 $ 209,587 $ 143,573 $ 133,809 $ 748,460 $ Total Revenue 5,553,131 $ 5,558,086 $ 6,446,799 $ 6,448,907 $ 7,558,090 $ 101000 Beginning Available Cash 365,353 $ 375,774 $ Total Resources 6,812,152 $ 7,933,865 $ FY 2019 Budget Page 83 of 120 ---PAGE BREAK--- Tax Increment District Fund - 2310 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 470330 Personnel Services 110 Salaries 165,273 147,844 175,631 162,989 200,219 112 Part-Time Wages 6,094 5,775 6,020 5,972 4,842 120 Overtime 1,507 354 178 141 177 130 Vacation/Sick Accrual 12,696 - - - - 140 Employer Contributions 58,156 50,619 69,790 61,986 79,341 243,726 $ 204,592 $ 251,619 $ 231,088 $ 284,579 $ Materials and Services 220 Operating Supplies 4,230 - 2,000 2,000 2,000 330 Publicity/Subscriptions/Dues 42 890 - - - 350 Professional Services 21,764 48,617 50,000 3,888 80,000 390 Other Purchased Services 15,840 3,270 25,000 27,000 50,000 510 Insurance 3,547 2,407 2,800 2,763 4,811 540 Special Assessments 1,558 - - - - 770 Contributions 4,976 58,349 55,414 26,559 30,000 880 Administrative Expense 3,831 3,427 5,336 5,005 6,646 57,618 $ 116,960 $ 140,550 $ 67,215 $ 173,457 $ Intergovernmental Allocations 591 School Residential Rebate 829,608 813,047 824,575 1,011,034 1,102,027 829,608 $ 813,047 $ 824,575 $ 1,011,034 $ 1,102,027 $ Transfers 820 Trans to Parkland Dev Fund 61,600 - - - - 820 Transfer to TIF Debt Service 3,085,121 3,458,768 3,798,123 3,718,078 4,016,359 820 Trans to City Hall/PS Const. 2,250,080 1,656,137 - - - 5,396,801 $ 5,114,905 $ 3,798,123 $ 3,718,078 $ 4,016,359 $ Capital Outlay 910 Land 286,001 1,909 - - 650,000 920 Buildings 8,140 - 60,000 149,568 - 930 Urban Renewal Projects 175,077 218,812 1,320,855 834,853 1,413,310 469,218 $ 220,721 $ 1,380,855 $ 984,421 $ 2,063,310 $ Contingency - - 100,000 - 100,000 Total Expenditures 6,996,970 $ 6,470,225 $ 6,495,722 $ 6,011,836 $ 7,739,732 $ Year end Available Cash 316,430 $ 194,133 $ Total Fund 6,812,152 $ 7,933,865 $ FY 2019 Budget Page 84 of 120 ---PAGE BREAK--- Tax Increment Debt Service Fund Purpose The Tax Increment Debt Service Fund was established pursuant to resolutions related to the sale of the City’s Series 2000, 2001 and 2004 Tax Increment Revenue Bonds. The resolutions specify that debt service requirements related to the bond issues be provided for through a special debt service fund. The resolutions also require the establishment of a bond reserve account, which has been provided for in this fund. The City refinanced the Series 2000, 2001, and 2004 Bonds in order to lower its interest rates in July, 2009 as part of a new bond issue which provided funding of $7,500,000 for the construction of the Emergency Services Center. The City received an A‐ and stable rating on the 2009 bond issue from Standard and Poor’s. The true interest cost on the 2009 bonds is 4.23% compared to the 5.8%‐6.625% interest rate of the 2000 bond, the 6% interest rate of the 2001 bond, and the 5.1% interest rate of the 2004 bond. The City refinanced the 2009 bond at the beginning of June 2015 to save money on interest by obtaining a new true interest cost of 2.619% instead of the 4.23% true interest cost. The City also issued $9,800,000 of Tax Increment Revenue Bonds in March 2016 as to finance a portion of the City Hall and Parking Structure project. The interest rate on these bonds is 2.21%. All bonds will be paid in full July 15, 2020. FY 2019 Objectives To provide budget authority to meet debt service requirements on the 2015 and 2016 TIF Revenue Bonds. FY 2019 Budget Page 85 of 120 ---PAGE BREAK--- Tax Increment Debt Service Debt - 3110 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Investment Earnings 371010 Investment Earnings 5,382 $ 19,812 $ 1,850 $ 31,324 $ 30,000 $ Other Financing Sources 383011 Transfer from TIF District Fund 3,085,121 $ 3,458,768 $ 3,798,123 $ 3,718,078 $ 4,016,359 $ 381000 Revenue from Bond Issue 1,053,200 - - - - Total 4,138,321 3,458,768 3,798,123 3,718,078 4,016,359 Total Fund Revenue 4,143,703 $ 3,478,579 $ 3,799,973 $ 3,749,402 $ 4,046,359 $ 102000 Debt Service 3,292,207 $ 3,600,755 $ 102000 Debt Service Reserve 1,698,300 $ 1,698,300 $ Total Resources 8,790,480 $ 9,345,414 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 490200 Debt Service 350 Bond Issuance Costs 72,591 - - - - 610 Principal - 2,806,000 3,125,000 3,125,000 3,471,000 620 Interest 112,394 359,573 316,534 316,534 239,709 630 Paying Agent Fees 300 - - - - 185,285 $ 3,165,573 $ 3,441,534 $ 3,441,534 $ 3,710,709 $ Total Expenditures 185,285 $ 3,165,573 $ 3,441,534 $ 3,441,534 $ 3,710,709 $ 102000 Debt Service 3,650,647 $ 3,936,405 $ 102000 Debt Service Reserve 1,698,300 $ 1,698,300 $ Total Requirements 8,790,480 $ 9,345,414 $ FY 2019 Budget Page 86 of 120 ---PAGE BREAK--- Impact Fee Fund Impact Fee Fund FY 2019 Purpose The City Council adopted Ordinance No. 07‐25 authorizing the collection of impact fees on August 6, 2007. The ordinance required the segregation of impact fees from other funds, therefore, this fund provides that segregation for impact fee expenditures other than for enterprise funds such as Water and Wastewater. These areas are Paved Trails, Park Maintenance Building, the Emergency Services Center, City Hall, and Stormwater. The City has established an Impact Fee Advisory Committee to help monitor the impact fees and advise the City on appropriate expenditures. A five‐year review of the impact fee calculation took place in FY 2013 and subsequent five‐year review was completed in FY 2018. During the Fall of 2018, it is expected that the City Council will consider adjustments to the current impact fees based on the findings of the five‐year review. While there are proposed increases and decrease for the various fees, this budget does not reflect the proposed rates. However, when any changes are approved, staff will monitor the fund to ensure expenditures are in‐line with revenues. FY 2019 Objectives The objective of the Impact Fee Fund for this fiscal year is to provide a segregated fund to account for the collection of impact fees and appropriate fund for impact fee eligible projects. Projects for FY 2019 include completion of the trail from Kay Beller Park to the BNSF Loop, the Whitefish Avenue Stormwater Project, and Sump Collection System Project. FY 2019 Budget Page 87 of 120 ---PAGE BREAK--- Impact Fees - 2399 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Charges for Services 341072 Impact Fee - Paved Trails 60,203 37,838 25,000 52,237 38,000 341073 Impact Fee - Park Maint Bldg 4,004 2,184 2,000 3,452 2,500 341074 Impact Fee - ESC 208,862 86,073 70,000 103,004 80,000 341075 Impact Fee - City Hall/Park Str. 197,839 81,526 70,000 97,480 80,000 341076 Impact Fee - Stormwater 45,355 25,154 18,000 26,046 24,000 516,263 $ 232,775 $ 185,000 $ 282,218 $ 224,500 $ Investment Earnings 371010 Investment Earnings 1,584 1,657 1,500 2,419 2,000 1,584 $ 1,657 $ 1,500 $ 2,419 $ 2,000 $ Total Fund Revenue 517,847 $ 234,432 $ 186,500 $ 284,637 $ 226,500 $ 101000 Beginning Available Cash: 129,643 $ 292,838 $ Paved Trails 14,352 63,119 Park Maint Building 194 1,468 ESC 6,548 66,649 City Hall/Parking Structure 1,965 27,878 Stormwater 106,584 133,725 Total Resources 316,143 $ 519,338 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Capital Outlay 930 Improvements - Stormwater 80,538 - - - 87,500 930 Improvements - ESC - - 70,000 43,481 60,500 938 Improvements - Paved Trails 19,460 63,095 - 3,838 92,102 99,998 $ 63,095 $ 70,000 $ 47,319 $ 240,102 $ Transfers 820 TIF-Park Maint Building 5,250 4,013 2,194 2,194 3,968 820 TIF- ESC Bond Pmt 207,834 199,373 - - 86,149 820 TIF-City Hall/Park Str. Bond 90,055 188,098 71,965 71,965 107,878 820 Parkland Dev. (Paved Trails) 165,000 - - - - 468,139 $ 391,484 $ 74,158 $ 74,159 $ 197,994 $ Total Expenditures 568,137 $ 454,579 $ 144,158 $ 121,478 $ 438,096 $ 101000 Ending Available Cash: 171,984 $ 81,242 $ Paved Trails 40,102 10,017 Park Maint Building - - ESC 6,548 - City Hall/Parking Structure - - Stormwater 125,334 71,225 Total Requirements 316,143 $ 519,338 $ FY 2019 Budget Page 88 of 120 ---PAGE BREAK--- Library Fund CDBG/HOME Homebuyers Assistance Fund ‐ 2945 Purpose The CDBG/HOME Homebuyers Assistance Fund provides budget authority to facilitate a “pass‐ through” grant for first‐time homebuyer assistance in Whitefish. The Community Development Block Grant (CDBG) Program pays grant funds to the City of Whitefish. These funds are then paid to the Whitefish Housing Authority. The Housing Authority administers the program. In addition to the CDBG Program, the Whitefish Housing Authority also participates in the HOME Grant Program. FY 2019 Objectives The objective of the CDBG/HOME Homebuyers Assistance Fund for this fiscal year is to facilitate the pass‐through of grant dollars to the Whitefish Housing Authority. Housing Rehabilitation Fund ‐ 2987 Purpose The Housing Rehabilitation Fund provides budget authority to facilitate the City’s Housing Rehabilitation Revolving Loan Program for qualified homeowners and property owners. The program is administered by the Whitefish Housing Authority through an interlocal agreement with the City. FY 2019 Objectives The objective of the Housing Rehabilitation Fund for this fiscal year is to comply with Federal requirements to manage the repayment and reuse of rehabilitation loans. Affordable Housing Fund ‐ 2989 Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s voluntary affordable housing cash in‐lieu program. FY 2019 Objectives The objective of the Affordable Housing Fund for this fiscal year is to administer the affordable housing cash in‐lieu program in cooperation with the Whitefish Housing Authority. FY 2019 Budget Page 89 of 120 ---PAGE BREAK--- CDBG/HOME Homebuyers Assistance Fund - 2945 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Intergovernmental Revenues 331009 CDBG/HOME Grant - - 400,000 - 400,000 Total Revenue - $ - $ 400,000 $ - $ 400,000 $ 101000 Beginning Available Cash - - Total Resources 400,000 $ 400,000 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 470600 Homebuyers Assistance 794 Acq. of Rentals/Homes Purchase - - 380,000 - 380,000 880 Administrative Expense - - 20,000 - 20,000 - - 400,000 - 400,000 Total Expenditures - $ - $ 400,000 $ 400,000 $ Housing Rehabilitation Fund - 2987 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Miscellaneous Revenue 362000 Miscellaneous Revenue - - 20,000 - 20,000 - $ - $ 20,000 $ - $ 20,000 $ Investment Earnings 373030 HOME Loan Repayments 250 2,041 2,500 45 2,500 373070 USDA Program Loan Repayments 415 355 5,000 315 5,000 665 $ 2,396 $ 7,500 $ 360 $ 7,500 $ Total Fund Revenue 665 $ 2,396 $ 27,500 $ 360 $ 27,500 $ 101000 Beginning Available Cash 3,369 $ 429 $ Total Resources 30,869 $ 27,929 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Materials and Services 470200 USDA Housing Rehab Projects - - 18,900 3,300 18,900 470440 HOME Grant Projects - - 11,969 - 9,029 Total Expenditures - $ - $ 30,869 $ 3,300 $ 27,929 $ FY 2019 Budget Page 90 of 120 ---PAGE BREAK--- Affordable Housing Fund - 2989 (Cash-in-Lieu of Affordable Housing) 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 362004 Cash-in-Lieu Payments - - 100,000 - 100,000 Total Revenue - $ - $ 100,000 $ - $ 100,000 $ 101000 Beginning Available Cash 1,000 1,000 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2018 Materials and Services 794 Homeowner Assistance - - 101,000 - 101,000 Total Expenditures - $ - $ 101,000 $ - $ 101,000 $ FY 2019 Budget Page 91 of 120 ---PAGE BREAK--- Sidewalk Districts Fund Purpose The Sidewalk Districts Fund provides budget authority for construction of community sidewalks resulting from cash‐in‐lieu fees paid by developments when new construction occurs in established neighborhoods. Funds are segregated into three districts including east, north and west areas of the City. Projects are undertaken within each district when sufficient funds are available to build substantial of sidewalks. FY 2019 Objectives The objective of the Sidewalk Districts Fund for this fiscal year is to accumulate funds for future projects and provide for construction of sidewalks as funds become available. FY 2019 Budget Page 92 of 120 ---PAGE BREAK--- Sidewalk Districts Fund - 2992 (cash in lieu) 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Investment Earnings 371010 Investment Earnings 452 803 750 1,554 1,600 452 $ 803 $ 750 $ 1,554 $ 1,600 $ Other Financing Sources 381060 Cash In-lieu - District E 7,833 - - - - 381061 Cash-in-lieu - District W 1500 6,896 - 31,478 - 381062 Cash-in-lieu - District N 6,411 4,860 - - - 15,744 $ 11,756 $ - $ 31,478 $ - $ Total Fund Revenue 16,196 $ 12,559 $ 750 $ 33,032 $ 1,600 $ 101000 Beginning Available Cash 154,737 $ 187,794 $ Total Resources 155,487 $ 189,394 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Capital Outlay 430267 East District Improvements - - 14,942 - 15,006 430268 West District Improvements - - 69,340 - 102,206 430269 North District Improvements - - 71,205 - 72,182 Total Expenditures - $ - $ 155,487 $ - $ 189,394 $ Total Fund - $ - $ FY 2019 Budget Page 93 of 120 ---PAGE BREAK--- Subdivision Street Trees Fund Purpose The Subdivision Street Trees Fund provides budget authority for the purchase and installation of trees in specific subdivisions based on an agreement with the developer and the City. Amounts received from developers must be spent on installation of trees within that specific subdivision. All costs, including a 20% contract administrative fee, are included in the total cost paid by the developer. This option for developers is under section 12‐4‐22: Planting Strip Landscaping and Street Trees of the Whitefish City Code. FY 2019 Objectives The objective of the Subdivision Street Trees Fund for this fiscal year is to provide for tree installation for amounts previously received. FY 2019 Budget Page 94 of 120 ---PAGE BREAK--- Subdivision Street Trees - 2993 (cash in lieu) 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Investment Earnings 371010 Investment Earnings - - - - 300 - $ - $ - $ - $ 300 $ Other Financing Sources 343301 Subdivision Trees Agreement - 10,500 - 20,580 - - $ 10,500 $ - $ 20,580 $ - $ Total Fund Revenue - $ 10,500 $ - $ 20,580 $ 300 $ 101000 Beginning Available Cash 10,500 $ 31,080 $ Total Resources 10,500 $ 31,380 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Materials and Services 230 Repair & Maintenance Supplies - - 10,500 - 31,380 Total Expenditures - $ - $ 10,500 $ - $ 31,380 $ Total Fund - $ - $ FY 2019 Budget Page 95 of 120 ---PAGE BREAK--- Commercial & Residential Lighting Districts Purpose The Residential Lighting District Fund 2400 and the Commercial Lighting District Fund 2410 provide budget authority to provide, maintain, and improve residential and commercial street lighting within the City. The districts are funded through a lighting assessment. FY 2019 Objectives The objective of the Residential & Commercial Lighting District Funds for this fiscal year is to provide street lighting within residential and commercial areas. Funds are used to pay for electricity used by street lights located in the Residential & Commercial Lighting Districts and to support capital improvement and replacement of system components. In FY 2018, the City decided to move forward with replacing and retrofitting all lights with LED bulbs to help reduce energy consumption and extend the useful lives of each light. Over a short‐time, this replacement is expected to reducing energy cost and repair and maintenance costs. However, a 3.1% increase in the Commercial and Residential Lighting District Assessments is included in FY 2019 to ensure adequate cash reserves in each fund. Significant or changed appropriations during FY 2019 are: Item/Project Cost Revenue Changes 3.1% (CPI) increase in the Commercial Lighting Assessment for FY 2019 ~$2,850 3.1% (CPI) increase in the Residential Lighting Assessment for FY 2019 ~$2,925 Rebate from Flathead Electric for LED Conversion Project $14,500 Expenditure Changes Residential LED Lighting Conversion Project to reduce operating and maintenance costs in current and future years $50,500 Reduction in utility expenditures for Residential Lighting District due to LED Conversion Project in FY 2019 $7,000 Reduction in utility costs and maintenance supplies for Commercial Lighting District due to LED Conversion Project completed in FY 2018 $23,000 FY 2019 Budget Page 96 of 120 ---PAGE BREAK--- Residential Light District Fund - 2400 (Lighting Dist 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Miscellaneous Revenue 362000 Miscellaneous Revenue - - - - 14,500 363010 Maintenance Assessments 77,710 86,570 92,368 94,255 99,970 363040 Penalties & Interest 215 234 500 307 300 Total Fund Revenue 77,925 $ 86,805 $ 92,868 $ 94,562 $ 114,770 $ 101000 Beginning Available Cash 36,320 $ 44,685 $ Total Resources 129,187 $ 159,454 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Personnel Services 110 Salaries 20,576 21,024 20,802 20,653 21,433 120 Overtime 131 81 281 8 172 140 Employer Contributions 5,053 5,280 7,259 5,203 7,583 25,760 $ 26,385 $ 28,342 $ 25,864 $ 29,188 $ Materials and Services 230 Repair & Maintenance Supplies 17,266 19,370 17,000 18,830 17,000 340 Utility Services 41,110 39,096 46,000 37,140 39,000 360 Repair & Maintenance Services 670 2,320 1,600 2,228 1,600 510 Insurance 415 314 425 422 605 880 Administrative Costs 463 476 545 564 545 59,924 $ 61,576 $ 65,570 $ 59,184 $ 58,750 $ Capital Outlay 920 Buildings 302 - - - - 940 Machinery & Equipment - - - - 50,500 302 $ - $ - $ - $ 50,500 $ Total Expenditures 85,985 $ 87,961 $ 93,912 $ 85,048 $ 138,438 $ Ending Available Cash 35,275 $ 21,016 $ Total Fund 129,187 $ 159,454 $ FY 2019 Budget Page 97 of 120 ---PAGE BREAK--- Commercial Light District Fund - 2410 (Lighting Dist 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Miscellaneous Revenue 363010 Maintenance Assessments 73,879 80,869 89,288 91,502 94,339 363040 Penalties & Interest 121 161 250 262 250 Total Revenue 74,000 $ 81,030 $ 89,538 $ 91,765 $ 94,589 $ 101000 Beginning Available Cash 14,861 - Total Resources 104,399 $ 94,589 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2018 Personnel Services 110 Salaries 20,576 21,024 20,802 20,653 21,433 120 Overtime 131 81 281 8 172 140 Employer Contributions 5,053 5,250 7,259 5,203 7,583 25,760 $ 26,355 $ 28,342 $ 25,864 $ 29,188 $ Materials and Services 230 Repair & Maintenance Supplies 21,709 20,197 20,000 30,178 5,000 340 Utility Services 21,207 23,746 26,000 27,122 18,000 360 Repair & Maintenance Services 11,454 7,215 12,000 22,858 12,000 510 Insurance 415 314 425 422 605 880 Administrative Costs 463 476 545 564 545 55,248 $ 51,948 $ 58,970 $ 81,144 $ 36,150 $ Capital Outlay 920 Buildings 462 - - - - 462 $ - $ - $ - $ - $ Total Requirements 81,470 $ 78,303 $ 87,312 $ 107,008 $ 65,338 $ Ending Available Cash 17,087 $ 29,251 $ Total Fund 104,399 $ 94,589 $ FY 2019 Budget Page 98 of 120 ---PAGE BREAK--- Street Fund Purpose The Street Fund provides budget authority to support the operation, maintenance and improvements of the streets and storm drainage systems of the City of Whitefish. FY 2019 Objectives The objective of the Street Fund for this fiscal year is to provide street maintenance and improvements for the driving, walking and bicycling public. Typical maintenance activities include street sweeping, asphalt repairs and preventative maintenance, snow and ice removal, and upkeep of traffic signs and markings. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in Street Maintenance Assessment of 3.1% (CPI) ~$49,500 Increase in Water Utility Right of Way Fee ~$19,700 Increase in Wastewater Utility Right of Way Fee ~$21,000 Expenditure Changes Decrease in personnel services due to a re‐allocation of staff time attributed to maintenance and improvements of the Stormwater Utility to the Stormwater Fund $97,888 Increase in repair and maintenance services for additional street overlays $50,000 Increase in contract services from $2,000 to $50,000 to contract out alley plowing and snow removal $48,000 Carry‐over from FY 2018 Capital Improvement – Central Avenue Reconstruction $22,200 #1 Capital Improvement – Flathead Avenue Road Extension (partial carry‐over FY 2018) $182,900 #2 Capital Improvement – Central Avenue Slump Repairs (+$200K in TIF Fund) $200,000 #3 Capital Improvement – Washington/Skyles Wall Replacement (carry‐over FY 2018) $25,000 #4 Capital Improvement – Sidewalk Extension Project (carry‐over from FY 2018) $25,000 #1 Capital Equipment – Dump Truck (Split Water/Wastewater/Streets) $40,000 #2 Capital Equipment – 4x4 Pickup Truck (Split Water/Wastewater/Streets) $9,000 #3 Capital Equipment – Dump trailer $11,000 #4 Capital Equipment – Hydraulic Press $5,000 #1 Capital Snow & Ice Equipment – V plow for Loader $16,000 #2 Capital Snow & Ice Equipment – Tank – 10,000 Gallon Poly. $6,500 #3 Capital Snow & Ice Equipment – SM. Sander – 1.8 Cubic Yards $5,744 FY 2019 Budget Page 99 of 120 ---PAGE BREAK--- Street Fund - 2110 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Licenses and Permits 322031 Cable T.V. Franchise Fee 98,331 75,863 99,000 103,990 100,000 322035 Water Utility ROW Fee 153,771 155,057 155,000 174,315 174,689 322036 Wastewater Utility ROW Fee 123,363 138,858 150,000 162,086 171,139 323022 Street Excavation Permit Fees 3,775 3,350 3,500 3,746 3,500 379,241 $ 373,128 $ 407,500 $ 444,137 $ 449,329 $ Intergovernmental Revenues 335040 Gasoline Tax Apportionment 149,242 149,412 151,121 151,121 156,115 149,242 $ 149,412 $ 151,121 $ 151,121 $ 156,115 $ Charges for Services 343370 Plan Review/Const. Oversight 1,463 1,375 1,400 1,310 1,400 1,463 $ 1,375 $ 1,400 $ 1,310 $ 1,400 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 6,733 15,029 5,000 31,112 5,000 363010 Maintenance Assessments 832,948 844,539 925,450 947,287 974,956 363040 Penalties and Interest 2,191 2,530 2,500 2,737 2,500 841,872 $ 862,098 $ 932,950 $ 981,136 $ 982,456 $ Total Fund Revenue 1,371,818 $ 1,386,013 $ 1,492,971 $ 1,577,704 $ 1,589,300 $ Beginning Available Cash 1,377,319 1,074,046 Total Resources 2,870,290 $ 2,663,346 $ FY 2019 Budget Page 100 of 120 ---PAGE BREAK--- Street Fund - 2110 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 430200 Street and Alley Personnel Services 110 Salaries 473,725 426,756 368,391 393,832 297,751 111 Seasonal - - 1,901 - 2,376 112 Part-Time Salaries 3,163 4,518 4,014 4,033 5,142 120 Overtime 5,883 2,514 6,998 3,591 3,716 125 Stand By or Call Back Time 15,399 - - 14,129 - 130 Vacation/Sick Accrual 4,232 - - - - 140 Employer Contributions 207,767 205,462 158,896 179,054 133,327 710,169 $ 639,249 $ 540,200 $ 594,639 $ 442,312 $ Materials and Services 210 Office Supplies/Materials 1,826 792 2,000 3,183 3,000 220 Operating Supplies/Materials 12,103 14,738 14,100 20,496 15,700 230 Repair & Maintenance Supplies 95,533 82,700 79,000 100,308 79,000 310 Communication & Transportation 59 85 1,000 15 400 320 Printing 169 496 1,000 89 1,000 330 Notices, Subscriptions, Dues 1,418 7,704 13,000 7,928 16,100 340 Utility Service 8,810 10,529 14,386 14,041 15,386 350 Professional Services 14,953 11,156 21,100 3,049 16,100 360 Repair & Maintenance Services 520,366 22,443 133,000 7,467 184,500 370 Travel & Training 2,998 2,215 7,000 3,653 7,000 390 Other Purchased Services 1,354 45 10,000 77 500 397 Contract Services 5,756 8,395 4,500 11,089 4,500 510 Insurance Expense 14,556 11,500 15,500 20,645 22,200 530 Rent/Leases - 1,192 1,296 1,170 1,296 540 Special Assessments 29,298 29,219 29,500 29,425 29,500 880 Administrative Expense 12,808 12,092 13,640 12,795 13,013 722,006 $ 215,301 $ 360,022 $ 235,430 $ 409,195 $ Capital Outlay 932 Street Improvements 24,290 161,179 833,610 543,988 455,100 940 Machinery & Equipment - 87,519 88,830 161,478 65,000 24,290 $ 248,698 $ 922,440 $ 705,466 $ 520,100 $ Transfers 820 Transfer to BARSAA Fund - - - - 10,212 - $ - $ - $ - $ 10,212 $ Total Street and Alley 1,456,466 $ 1,103,248 $ 1,822,662 $ 1,535,535 $ 1,381,819 $ FY 2019 Budget Page 101 of 120 ---PAGE BREAK--- Street Fund - 2110 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 430251 Ice and Snow Removal Personnel Services 110 Salaries 35,118 67,288 65,000 74,495 68,250 120 Overtime 2,569 6,366 7,000 15,274 7,350 140 Employer Contributions 19,825 38,065 37,000 44,621 38,850 57,512 $ 111,719 $ 109,000 $ 134,390 $ 114,450 $ Materials and Services 220 Operating Supplies/Materials 5,089 55 8,000 2,115 8,000 230 Repair & Maintenance Supplies 23,650 57,951 55,000 51,335 55,000 360 Repair & Maintenance Services 550 10,660 16,300 155 16,300 397 Contract Services - 2,893 2,000 600 50,000 510 Insurance 1,374 588 1,600 1,567 2,800 30,663 $ 72,147 $ 82,900 $ 55,772 $ 132,100 $ Capital Outlay 940 Machinery & Equipment 21,770 $ 15,840 $ 152,481 $ 72,015 $ 28,244 $ Total Ice and Snow Removal 109,945 $ 199,705 $ 344,381 $ 262,177 $ 274,794 $ Total Expenditures 1,566,411 $ 1,302,954 $ 2,167,043 $ 1,797,712 $ 1,656,613 $ Year End Available Cash 703,248 $ 1,006,733 $ Total Street Fund 2,870,290 $ 2,663,346 $ FY 2019 Budget Page 102 of 120 ---PAGE BREAK--- Gas Tax – BaRSAA Fund Purpose The Bridge and Road Safety and Accountability Act (BaRSAA) Program was established by House Bill 473 during the 2017 Legislature that is funded by an increase in the gas tax for the State of Montana. The BaRSAA program funds are allocated to each city, town, and county in Montana using the same allocation formula as the originally allocated gas tax. The Montana Department of Transportation must allocate funds by March 1st of each year. Local governments must match the program funds requested in a ratio of 20:1 and identify a project to request funds. The City has 5 years from the date of receipt to spend the monies received. FY 2019 Objectives The objective of the Gas Tax ‐ BaRSAA Fund for this fiscal year is to accumulate BaRSAA gas tax allocations available March 1, 2018, and March 1, 2019, for the future Monegan Street Improvement Project. No expenditures are anticipated for FY 2019. FY 2019 Budget Page 103 of 120 ---PAGE BREAK--- Gas Tax - BaRSAA Fund - 2821 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Intergovernmental Revenues 335041 Gas Tax - BaRSAA - - - - 204,232 - $ - $ - $ - $ 204,232 $ Other Financing Sources 383000 Transfer from Streets Fund - - - - 10,212 - $ - $ - $ - $ 10,212 $ Total Fund Revenue - $ - $ - $ - $ 214,444 $ Beginning Available Cash - - - - Total Resources - $ 214,444 $ Expenditures Actual FY 2016 Budget FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 430200 Street and Alley Capital Outlay 932 Street Improvements - - - - - - $ - $ - $ - $ - $ . Total Expenditures - $ - $ - $ - $ Ending Available Cash - $ - $ 214,444 $ FY 2019 Budget Page 104 of 120 ---PAGE BREAK--- Stormwater Fund Purpose The Stormwater Fund provides budget authority to support the operation, maintenance and improvement of the City’s stormwater system. FY 2019 Objectives The objectives of the Stormwater Fund for this fiscal year is to provide continuing maintenance and improvements for the City’s stormwater system, as well as contract services necessary to implement environmental regulations. The Fund is supported by a stormwater utility assessment on all properties within the City. In FY11 the assessment was reduced from $72 per parcel to $12.53 to provide relief to taxpayers during the recession. The assessment has remained at $12.53 through FY 2018. In the FY 2019 budget the assessment increases $50 parcel to cover the actual costs of maintenance and capital improvements needed for the Stormwater system. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in Stormwater Utility Maintenance Assessment from $12.53 to $60.53 per parcel ~$285,000 Expenditure Changes Increase in personnel services to reflect actual cost of staff time to maintain the stormwater utility (re‐allocated from the Streets Fund) $145,171 Decrease in professional services $38,000 #1 Capital Improvement Project – Cow Creek Nutrient Trading $20,000 #2 Capital Improvement Project – Riverside Stormwater Treatment Pond BMP Improvements (carry‐over from FY 2018) $25,000 #3 Capital Improvement Project – Crestwood & Parkway Drive Stormwater Improvement Project including Engineering and Construction $150,000 #4 Capital Improvement Project – Armory Road Drainage Improvements including Engineering and Construction (carry‐over from FY 2018) $20,000 #5 Capital Improvement Project – Shady River Outfall Stabilization & Overflow (carry‐ over from FY 2018) $27,500 FY 2019 Budget Page 105 of 120 ---PAGE BREAK--- Stormwater Fund - 2525 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Charges for Services 343370 Plan Review / Construction Oversight 16,177 9,438 7,000 11,471 10,000 16,177 $ 9,438 $ 7,000 $ 11,471 $ 10,000 $ Miscellaneous Revenue 363010 Maintenance Assessments 64,818 66,790 66,000 67,630 351,158 363040 Penalties and Interest 194 224 1,600 206 1,600 65,011 $ 67,014 $ 67,600 $ 67,836 $ 352,758 $ Total Fund Revenue 81,188 $ 76,452 $ 74,600 $ 79,307 $ 362,758 $ Beginning Available Cash 629,757 681,624 Total Resources 704,357 $ 1,044,382 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Personnel Services 110 Salaries - - - - 95,378 120 Overtime - - - - 3,185 140 Employer Contributions - - - - 46,808 - $ - $ - $ - $ 145,371 $ Materials and Services 210 Office Supplies/Materials - - 500 - 500 220 Operating Supplies 40 9 4,000 95 4,000 230 Repair & Maintenance Supplies 6,018 1,522 10,000 1,894 10,000 310 Postage & Freight - 200 1,000 - 1,000 330 Publicity/Subscriptions/Dues 569 156 1,000 - 1,000 340 Utility Services - - 500 - 500 350 Professional Services - - 38,000 14,894 - 360 Repair & Maintenance Services 750 523 2,000 - 2,000 370 Travel & Training - 310 2,500 600 2,500 390 Other Purchased Services - 21 2,000 - 2,000 397 Contract Services - - 100 - - 730 Whitefish Lake Institute Grant 6,666 6,666 6,667 6,667 6,667 880 Administrative Expense - - - - 3,393 14,043 $ 9,408 $ 68,267 $ 24,150 $ 33,560 $ Capital Outlay 930 Improvements 317,891 1,185 72,500 3,290 242,500 317,891 $ 1,185 $ 72,500 $ 3,290 $ 242,500 $ Total Expenditures 331,934 $ 10,593 $ 140,767 $ 27,440 $ 421,431 $ Ending Available Cash 563,590 622,951 Total Stormwater Fund 704,357 $ 1,044,382 $ FY 2019 Budget Page 106 of 120 ---PAGE BREAK--- Water Fund Purpose The Water Fund provides budget authority to support the operation, maintenance and improvement of the water system of the City of Whitefish. FY 2019 Objectives The objective of the Water Fund for this fiscal year is to supply potable water to City water customers and provide preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in Charges for Water Service based on FY 2018 collections $393,785 Increase in investment earnings based on new investment strategy and higher rates $44,500 Increase in estimated transfer from Resort Tax $84,525 Expenditure Changes Decrease in utility services due to the anticipated pay‐off of the hydro plant in March 2019 and resulting savings in electricity costs $21,100 Decrease in professional services $41,000 Increase in right of way fees paid to Streets Fund $19,689 Increase in property tax relief transfer for amounts estimated to be received over the required debt payments (Total transfer is $92,496) $39,524 Total contribution to AIS Inspection Station at State Park for FY2019 $50,511 Continued contribution to City AIS Program other than State Park Inspection Station $17,050 Carry‐over Capital Improvement – Central Avenue Reconstruction $10,545 #1 Capital Improvement – South Water Reservoir – 100% Impact Fees (carry‐over FY 2018) $400,000 #2 Capital Improvement – Cast Iron Water Main Replacement – 25% Impact Fees $500,000 #3 Capital Improvement – Water Treatment Plant Expansion – Control Upgrades $200,000 #4 Capital Improvement – Flathead Avenue Watermain Extension – 100% Impact Fees $190,000 #5 Capital Improvement – Suncrest Conversion from Gas to Electric (carry‐over FY 2018) $75,000 #6 Capital Improvement – Replace Pumps at Lower Grouse Tank $15,000 #7 Capital Improvement – Reinstate First Creek Supply $25,000 #1 Capital Equipment – Dump Truck (Split Water/Wastewater/Streets) $40,000 #2 Capital Equipment – Automatic Reading System $75,000 #3 Capital Equipment – 4x4 Pickup (Split Water/Wastewater/Streets) $9,000 #4 Capital Equipment – PLC Software Updates (Split Water/Wastewater) $5,000 FY 2019 Budget Page 107 of 120 ---PAGE BREAK--- Water Fund - 5210 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Charges for Services 341077 5% Admin Fee for Impact Fees 14,016 10,276 9,000 12,578 9,000 343021 Water Usage Charges 3,075,421 3,101,137 3,100,000 3,485,863 3,493,785 343025 Impact Fees - Water 280,349 206,657 175,000 248,256 180,000 343026 Installation Fees 55,831 39,970 45,000 48,976 45,000 343027 Miscellaneous Income 24,617 21,784 30,000 33,966 28,000 343029 Late Fees 38,060 34,810 33,000 33,545 35,000 343370 Plan Review/Const. Oversight 2,035 2,512 2,000 1,534 2,000 3,490,330 $ 3,417,146 $ 3,394,000 $ 3,864,717 $ 3,792,785 $ Miscellaneous Revenues 363050 Latecomer Fees 1,850 14,310 1,500 4,960 1,500 1,850 $ 14,310 $ 1,500 $ 4,960 $ 1,500 $ Investment Earnings 371010 Investment Earnings 12,918 27,262 8,000 44,627 44,000 371010 Investment Earnings (Impact) 3,618 6,568 2,500 11,259 11,000 16,536 $ 33,830 $ 10,500 $ 55,886 $ 55,000 $ Other Financing Sources 381070 SRF Loan Proceeds 8,339,500 - - - - 383002 Transfer from Resort Tax 745,840 898,726 900,625 979,317 985,150 9,085,340 $ 898,726 $ 900,625 $ 979,317 $ 985,150 $ Total Revenue 12,594,056 $ 4,364,012 $ 4,306,625 $ 4,904,879 $ 4,834,435 $ 101000 Beginning Available Cash 3,914,974 4,226,222 102110 Impact Fee Balance 1,302,924 1,052,163 102213 Debt Srvc, Debt Rsrv, Surplus Bal. 885,243 924,651 6,103,141 $ 6,203,036 $ Total Resources 10,409,766 $ 11,037,471 $ FY 2019 Budget Page 108 of 120 ---PAGE BREAK--- Water Fund - 5210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Personnel Services 110 Salaries 621,731 653,414 787,910 724,628 782,419 111 Seasonal - - 1,901 - 2,376 112 Part Time Salaries 7,226 7,657 7,224 7,259 12,400 120 Overtime 19,451 19,663 24,810 18,025 18,250 125 Stand By or Call Back 8,198 - - 8,270 - 130 Vacation/Sick Accrual 14,930 - 41,635 - - 140 Employer Contributions 255,094 287,146 349,825 318,522 367,523 926,629 $ 967,879 $ 1,213,305 $ 1,076,704 $ 1,182,968 $ Materials and Services 210 Office Supplies/Materials 2,686 2,908 3,500 4,556 4,000 220 Operating Supplies 59,638 42,896 59,100 42,215 59,600 230 Repair & Maintenance Supplies 106,237 98,432 179,350 134,960 186,130 310 Postage & Freight 12,969 16,731 13,500 23,428 20,900 320 Printing 513 913 2,500 175 750 330 Publicity/Subscriptions/Dues 11,698 16,758 23,301 21,259 27,151 340 Utility Services 73,393 67,282 93,550 89,562 72,450 350 Professional Services 128,289 26,740 76,250 22,291 35,250 360 Repair & Maintenance Services 61,120 87,326 48,000 48,445 41,500 370 Travel & Training 7,108 5,063 11,200 8,540 13,200 390 Other Purchased Services 32,623 32,766 30,500 31,541 30,500 397 Contract Services 43,173 31,093 11,500 15,358 22,050 510 Insurance 27,399 23,187 29,000 29,037 45,000 530 Rent/Leases 8,918 19,838 10,256 10,947 10,256 540 Special Assessments 8,415 8,942 7,555 9,250 7,555 545 Water Utility ROW Fee 153,771 155,057 155,000 174,315 174,689 730 Whitefish Lake Institute 6,667 12,686 6,667 24,387 6,667 880 Administrative Expense 16,967 18,695 24,892 23,350 27,653 761,582 $ 667,315 $ 785,621 $ 713,616 $ 785,301 $ Total Water Operating 1,688,210 $ 1,635,194 $ 1,998,926 $ 1,790,320 $ 1,968,269 $ Capital Outlay 910 Land 7,700,248 - 500,000 - 400,000 920 Buildings 15,353 3,045 21,000 21,612 - 930 Improvements 669,910 328,807 1,213,004 1,256,680 1,015,545 940 Machinery and Equipment 97,825 44,757 148,450 95,928 129,000 8,483,335 $ 376,609 $ 1,882,454 $ 1,374,220 $ 1,544,545 $ Debt Service 610 Water Bonds - Principal 490,000 501,000 514,000 514,000 495,000 620 Water Bonds - Interest 56,690 48,054 37,794 37,794 27,439 611 Haskill Basin Bond - Principal 356,500 647,000 717,000 717,000 781,000 621 Haskill Basin Bond - Interest 77,058 192,625 175,950 175,950 157,588 980,248 $ 1,388,679 $ 1,444,744 $ 1,444,744 $ 1,461,026 $ FY 2019 Budget Page 109 of 120 ---PAGE BREAK--- Water Fund - 5210 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Other Financing Uses 820 Property Tax Relief - Haskill - 319,485 52,972 52,972 92,496 820 AIS State Park Transfer - - 40,376 40,376 50,511 - $ 319,485 $ 93,348 $ 93,348 $ 143,007 $ Total Expenditures 11,151,794 $ 3,719,967 $ 5,419,472 $ 4,702,632 $ 5,116,847 $ Ending Available Cash 3,581,952 4,421,247 Ending PIF/Impact Fee Balance 515,424 528,163 Debt Service Ending Balance 892,918 971,214 4,990,294 $ 5,920,624 $ Total Water Fund 10,409,766 $ 11,037,471 $ FY 2019 Budget Page 110 of 120 ---PAGE BREAK--- Wastewater Fund Purpose The Wastewater Fund provides budget authority to support the operation, maintenance and improvement of the City of Whitefish wastewater system. FY 2019 Objectives The objective of the Wastewater Fund for this fiscal year is to collect and treat the community’s wastewater and provide for preventative and emergency maintenance for the system as needed. In addition, continued design and purchase of equipment will continue into FY 2019 for the the mandated update to the wastewater treatment plant by the State of Montana and the EPA. Significant or changed appropriations during FY 2019 are: Item/Project Amount Revenue Changes Increase in Charges for Wastewater (Sewer) Service based on assumed rate increase recommended by rate study to help fund the upgrade of the WWTP $422,787 Increase in wastewater impact fees based on year‐to‐date figures $25,000 Increase in investment earnings based on new investment strategy and higher rates $19,400 Increase in SRF loan proceeds to start funding equipment purchases for the WWTP $2,000,000 Expenditure Changes Decrease in operating supplies $17,900 Decrease in professional services due to completion of nutrient reduction plan $128,500 Increase in right of way fees paid to Streets Fund $21,139 #1 Capital Improvement – WWTP Design and Upgrade (partial carry‐over from FY 2018) $2,693,825 #2 Capital Improvement – Glenwood Lift Station (partial carry‐over from FY 2018) $80,000 #3 Capital Improvement – Flathead Avenue Sewer – 100% Impact Fees $200,900 #4 Capital Improvement – Generator (Emergency Power) & Access Improvements (partial carry‐over from FY 2018) $110,000 #5 Capital Improvement – Manhole & Pipe Rehab $100,000 #6 Capital Improvement – Upgrade 1730 LF of collection mains to enhance capacity as per Wastewater Facility Plan $100,000 #7 Capital Improvement – Houston Point Lift Station (convert from floats to transducer) $100,000 #8 Capital Improvement – Whitefish West Sewer Main‐Phase II (final bill still pending) – 100% Impact Fees $50,000 FY 2019 Budget Page 111 of 120 ---PAGE BREAK--- Wastewater Fund #1 Capital Equipment – Vactor Truck Replacement $400,000 #2 Capital Equipment – Dump Truck (Split Water/Wastewater/Streets) $40,000 #3 Capital Equipment – Automatic Reading System $75,000 #4 Capital Equipment – 4x4 Pickup (Split Water/Wastewater/Streets) $9,000 #5 Capital Equipment – PLC Hardware/Software Updates (Split Water/Wastewater) $5,000 #6 Capital Equipment – Rest Haven STEP Pumps $10,500 #7 Capital Equipment – HVAC Upgrade $30,000 FY 2019 Budget Page 112 of 120 ---PAGE BREAK--- Wastewater Fund - 5310 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Intergovernmental Revenues 334120 TSEP Grant 232,508 276,016 - - - 334121 DNRC Planning Grants 106,018 60,070 - - - 338,526 $ 336,086 $ - $ - $ - $ Charges for Services 341077 5% Admin Fee for Impact Fees 13,821 10,478 10,000 12,052 10,750 343031 Sewer Service Charges 2,467,267 2,777,167 3,000,000 3,241,717 3,422,787 343032 Inspection Fees 2,420 1,770 2,000 2,380 2,000 343033 Impact Fees - Wastewater 278,569 211,219 190,000 239,793 215,000 343034 Impact Fees - Big Mt. 5,604 33,508 10,000 17,469 12,000 343036 Miscellaneous Income 2,592 3,143 3,000 3,672 3,000 343370 Plan Review/Const. Oversight Fees 1,025 2,313 1,200 1,626 1,500 2,771,298 $ 3,039,597 $ 3,216,200 $ 3,518,709 $ 3,667,037 $ Miscellaneous Revenues 363040 Penalties and Interest - 2,163 - - - 362000 Miscellaneous - 4,155 - - 3,000 - $ 6,318 $ - $ - $ 3,000 $ Investment Earnings 371010 Investment Earnings 6,303 13,028 11,000 27,306 27,000 371010 Investment Earnings - Impact Fees 864 1,600 5,569 5,000 7,167 $ 13,028 $ 12,600 $ 32,876 $ 32,000 $ Other Financing Sources 381070 SRF Loan Proceeds 1,024,345 439,085 - - 2,000,000 1,024,345 $ 439,085 $ - $ - $ 2,000,000 $ Total Revenue 4,141,336 $ 3,834,114 $ 3,228,800 $ 3,551,584 $ 5,702,037 $ 101000 Beginning Available Cash 2,304,886 2,948,450 102110 Impact Fee Balance 494,905 740,349 102216 Debt Service & Debt Reserve Balance 268,973 268,973 3,068,764 $ 3,957,772 $ Total Resources 6,297,564 $ 9,659,809 $ FY 2019 Budget Page 113 of 120 ---PAGE BREAK--- Wastewater Fund - 5310 8/13/2018 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Personnel Services 110 Salaries 603,989 604,938 707,323 673,790 740,022 111 Seasonal - - 1,958 - 2,448 112 Part Time Salaries 7,260 7,324 6,823 6,856 11,960 120 Overtime 19,574 15,735 11,003 14,437 11,438 125 Stand By or Call Back 8,198 - - 8,019 - 130 Vacation/Sick Accrual 14,930 - 1,288 - - 140 Employer Contributions 262,185 273,944 320,633 301,907 340,727 916,135 $ 901,942 $ 1,049,028 $ 1,005,009 $ 1,106,595 $ Materials and Services 210 Office Supplies/Materials 1,924 1,843 3,000 5,784 4,000 220 Operating Supplies 128,402 159,688 142,000 127,659 124,100 230 Repair & Maintenance Supplies 119,114 105,277 149,450 168,770 156,230 310 Postage & Freight 12,854 16,684 13,500 21,187 22,900 320 Printing 219 968 600 - - 330 Notices, Subscriptions, Dues 3,183 9,471 16,670 11,346 17,870 340 Utility Services 106,795 110,355 113,632 125,685 121,412 350 Professional Services 117,309 92,110 225,700 51,316 97,200 360 Repair & Maintenance Services 38,848 24,851 50,000 23,808 37,500 370 Travel & Training 4,931 5,471 11,500 6,309 11,500 390 Other Purchased Services 4,319 325 6,000 2,126 500 397 Contract Services 8,459 12,243 2,500 16,203 1,000 510 Insurance 22,457 19,504 26,500 22,582 39,600 530 Rents/Leases 185 1,383 6,506 1,399 2,510 540 Special Assessments 394 446 400 747 400 541 State Assessments and Fees 4,741 4,125 3,500 4,666 5,000 545 Wastewater Utility ROW Fee 123,363 138,858 150,000 162,086 171,139 730 Whitefish Lake Institute Grant 6,667 6,667 6,667 6,667 6,667 880 Administrative Expense 16,174 17,105 22,265 20,886 25,863 720,340 $ 727,374 $ 950,390 $ 779,226 $ 845,392 $ Total Wastewater Operating 1,636,475 $ 1,629,316 $ 1,999,418 $ 1,784,235 $ 1,951,987 $ Capital Outlay 920 Buildings 16,103 3,231 21,000 22,575 - 934 Improvement Projects 2,171,941 836,125 865,000 325,233 3,434,725 940 Equipment 16,242 47,728 493,950 104,270 569,500 2,204,286 $ 887,083 $ 1,379,950 $ 452,078 $ 4,004,225 $ Debt Service 610 Bonded Debt Principal 195,000 233,085 238,000 238,000 246,000 620 Bonded Debt Interest 79,733 95,105 89,096 92,516 85,820 274,733 $ 328,190 $ 327,096 $ 330,516 $ 331,820 $ Total Expenditures 4,115,494 $ 2,844,590 $ 3,706,464 $ 2,566,829 $ 6,288,032 $ Ending Available Cash 1,788,122 2,315,955 Ending PIF/Impact Fee Balance 534,005 721,449 Debt Service Ending Balance 268,973 334,373 2,591,100 $ 3,371,778 $ Total Wastewater Fund 6,297,564 $ 9,659,809 $ FY 2019 Budget Page 114 of 120 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support contract and administrative services for the solid waste and recycling collection program. FY 2019 Objectives The objective of the Solid Waste Fund for this budget year is to administer the City’s solid waste collection and recycling services contract with North Valley Refuse. The contract requires North Valley Refuse to provide not only collection services for refuse, but also customer assistance, billing, and general administrative support services for the solid waste collection program. It is anticipated, however, that the City will incur administrative expenses during the year related to management of the contract and the operations of the City’s central recycling site. Therefore, some budget authority to spend‐down cash reserves is included in FY 2019. FY 2019 Budget Page 115 of 120 ---PAGE BREAK--- Solid Waste Fund - 5410 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Charges for Services 343041 Solid Waste Collection Fees 614,354 - - - - 343043 Container Charge 3,634 - - - - 343046 Miscellaneous Revenue 225 - - - - 618,213 $ - $ - $ - $ - $ Investment Earnings 371010 Interest Earnings 599 591 700 1,061 900 599 $ 591 $ 700 $ 1,061 $ 900 $ Total Revenue 618,811 $ 591 $ 700 $ 1,061 $ 900 $ Beginning Available Cash 131,820 $ 118,582 $ Total Resources 132,520 $ 119,482 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Personnel Services 110 Salaries 63,683 8,486 8,651 8,625 8,974 112 Part Time Salaries 2,078 5 - - - 120 Overtime 871 1 - 101 - 130 Vacation/Sick Accrual 4,232 - - - 140 Employer Contributions 22,280 3,120 3,267 3,206 3,419 93,144 $ 11,612 $ 11,918 $ 11,932 $ 12,393 $ Materials and Services 210 Office Supplies/Materials 106 - - - - 220 Operating Supplies 466 10 - 495 500 230 Repair & Maintenance Supplies 2,554 218 - - - 310 Communication & Transportation 8,823 - - - - 320 Printing 32 - - - - 330 Publicity/Subscriptions/Dues 23 - - 930 - 340 Utility Services 856 - - - - 350 Professional Services 326 - - - - 360 Repair & Maintenance Services 2,465 900 10,000 - 10,000 370 Travel & Training 64 - - - - 390 Refuse Hauling Contract 572,463 9,116 - - - 397 Contract Services 1,442 - - - - 510 Insurance 1,131 926 172 172 256 880 Administrative Expense 1,405 198 226 245 279 592,156 $ 11,368 $ 10,398 $ 1,842 $ 11,035 $ Total Solid Waste Operating 685,300 $ 22,980 $ 22,316 $ 13,774 $ 23,428 $ Ending Available Cash 110,204 $ 96,054 $ Total Solid Waste Fund 132,520 $ 119,482 $ FY 2019 Budget Page 116 of 120 ---PAGE BREAK--- SID Debt Service Funds Purpose The purpose of a Special Improvement District Fund is to provide budget authority to collect district assessments and to disperse principle and interest payments on behalf of district property owners and to repay the various City funds for the early retirement of externally‐held S.I.D. bonds. S.I.D.s can be formed to address infrastructure needs (i.e. water, sewer, streets, sidewalks, etc.) in specific neighborhoods or areas of the City or on a City‐wide basis. FY 2019 Objectives The objective of the S.I.D. Funds for this fiscal year is to meet obligations previously incurred to facilitate various community improvement projects. The S.I.D. Revolving Fund is used as security for the S.I.D. Bonds outstanding and can be used if assessments do not cover the scheduled debt payments. Currently only two S.I.D. Bonds are outstanding including S.I.D 166 (JP Road) and S.I.D. 167 (Downtown Parking Facility). FY 2019 Budget Page 117 of 120 ---PAGE BREAK--- SID Revolving Fund - 3400 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Miscellaneous Revenue 381030 SID Bond Proceeds (Parking Str.) - 38,950 - - - 371010 Investment Earnings 417 817 750 1,484 1,400 Total Fund Revenue 417 $ 39,767 $ 750 $ 1,484 $ 1,400 $ 101000 Beginning Cash Balance 168,051 $ 169,563 $ Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Budget FY 2018 Transfers 820 Transfers to Other S.I.D. Funds - - - - - - $ - $ - $ - $ - $ Total Requirements - $ - $ - $ - $ - $ Unappropriated Balance 168,801 $ 170,963 $ FY 2019 Budget Page 118 of 120 ---PAGE BREAK--- S.I.D. 166 Fund (JP Road) - 3545 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Miscellaneous Revenue 363020 Principal & Interest Assessments 111,288 113,073 107,200 107,782 109,000 363040 Penalties and Interest 160 250 300 188 250 111,449 $ 113,323 $ 107,500 $ 107,970 $ 109,250 $ Investment Earnings 371010 Investment Earnings 147 276 330 522 400 147 $ 276 $ 330 $ 522 $ 400 $ Total Fund Revenue 111,596 $ 113,599 $ 107,830 $ 108,492 $ 109,650 $ 101000 Beginning Cash Balance 20,403 31,170 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Debt Service 610 Principal 70,000 70,000 70,000 70,000 70,000 620 Interest 33,578 30,498 28,098 27,383 28,098 630 Paying Agent Fee 350 350 350 350 350 Total Requirements 103,928 $ 100,848 $ 98,448 $ 97,733 $ 98,448 $ Unappropriated Balance 29,785 $ 42,372 $ FY 2019 Budget Page 119 of 120 ---PAGE BREAK--- S.I.D. 167 Fund (Downtown Parking Facility) - 3550 8/13/2018 Revenues Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Miscellaneous Revenue 363020 Principal & Interest Assessments - - 65,084 69,649 63,776 363040 Penalties and Interest - - 200 6 200 - $ - $ 65,284 $ 69,655 $ 63,976 $ Investment Earnings 371010 Investment Earnings - - 250 70 250 - $ - $ 250 $ 70 $ 250 $ Total Fund Revenue - $ - $ 65,534 $ 69,725 $ 64,226 $ 101000 Beginning Cash Balance - 9,731 Expenditures Actual FY 2016 Actual FY 2017 Budget FY 2018 Actual FY 2018 Budget FY 2019 Debt Service 610 Principal - - 9,331 9,331 26,725 620 Interest - - 50,664 50,664 33,269 Total Requirements - $ - $ 59,994 $ 59,995 $ 59,994 $ Unappropriated Balance - $ 5,540 $ 13,962 $ FY 2019 Budget Page 120 of 120