Document Whitefish_doc_7d2dd7adaf

CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA Photo Credit: Whitefish Convention and Visitors Bureau FISCAL YEAR 2022 BUDGET ---PAGE BREAK--- City of Whitefish - City Council and City Officials Mayor John Muhlfeld City Council Andy Feury Ryan Hennen Frank Sweeney Steve Qunell Rebecca Norton Ben Davis City Manager Dana Smith, CPA Finance Director Benjamin Dahlman, CPFO City Clerk/Administrative Services Director Michelle Howke i ---PAGE BREAK--- Table of Contents Overview City Council and City Officials i City Manager Budget Transmittal Letter 1 City Council Annual Goals FY2022 7 Demographics 9 City of Whitefish History 13 Organizational Chart 14 Budget Summary 15 Mill Levy 16 Budget Timeline 17 Staffing 19 Debt 21 Revenues 22 Expenditures 24 Fund Structure 26 General Fund General Fund Highlights 27 City Council (Legislative Services) 34 Municipal Court 36 Administrative Services 38 Resort Tax Administrative Services 41 Legal Services 41 Parking Facility Maintenance 43 Community Planning 45 Community Agencies 47 Cemetery Services 47 Non-Departmental (Contingency) 47 Library Fund 50 Law Enforcement and Justice Law Enforcement Fund 56 Crime Victim and Witness Assistance Program Fund 62 Fire and Rescue Fire and Ambulance Fund 64 Building Code and Inspection Fund 73 ii ---PAGE BREAK--- Table of Contents Parks and Property Parks, Recreation and Community Services Fund 82 Parkland Acquisition and Development Fund 95 Whitefish Trail Construction Fund 97 Community Development Resort Tax Fund Tax Increment District Fund Tax Increment Debt Service Fund Impact Fee Fund CDBG/HOME Homebuyers Assistance Fund Housing Rehabilitation Fund Affordable Housing (Cash-in-lieu) Fund Public Works Sidewalk Districts Fund Subdivision Street Trees Fund Residential Lighting District Fund Commercial Lighting District Fund Street Fund Gas Tax - BaRSAA Stormwater Fund Water Fund Wastewater Fund Solid Waste Fund S.I.D. Debt Service Funds Revolving S.I.D. S.I.D. #166 (JP Road Project) Fund S.I.D. #167 (Downtown Parking Facility) Fund iii ---PAGE BREAK--- Budget Transmittal Letter May 3, 2021 Mayor Muhlfeld and City Council Members, The proposed Fiscal Year 2022 (FY22) Budget was developed based on the goals and priorities of the City Council and the service level expectations of our community. The proposed budget provides spending authority to accomplish projects and continue to provide services during the upcoming fiscal year that runs July 1, 2021 to June 30, 2022. The City’s budget contains a total of 28 active, self-balancing funds that provide segregated accounting for specific activities. “Self-balancing” means that resources (beginning fund balance plus revenues) equal the requirements (expenditures plus ending fund balance). More detailed information about each fund is provided within the budget document. FY22 BUDGET MAJOR CHANGES AND ISSUES Budget Presentation The City purchased a new budget software, which has changed the format of the proposed budget. However, more important than the change in format is the budget presentation change of using fund balance or working capital instead of available cash reserves. For consistency and clarity in our budget presentation we have moved to a fund balance approach for the General Fund and Special Revenue Funds and a working capital approach for our Enterprise Funds (Water, Wastewater, and Solid Waste). The use of fund balance and working capital provides an overall financial outcome anticipated at the end of each year and accounts for any short-term receivables and payables. While most funds have only minor differences, the Fire and Ambulance Fund, Water Fund, and Sewer Fund beginning balances now include accounts receivable at roughly $300,000 for each fund. While these changes cause some comparison challenges this year, our budget presentation is now more in-line with industry standards and will align more closely with our actual financial statements at year-end. Property Taxes and Assessments With the continued economic impacts to our community from the COVID-19 pandemic, the proposed budget continues the 10.0 mill decrease that was provided for in Fiscal Year 2021 (FY21) and all maintenance assessments are held at prior year rates. An additional reduction of 5.0 mills is proposed to account for additional property tax relief from Resort Tax collections and to transition the funding for the Flathead Emergency Communications Center from each individual jurisdictions’ property tax levy to the voter approved county-wide district assessment. FY22 is a reappraisal year, which means the City’s taxable value will include an adjustment based on market values as of December 31, 2020, as well as the addition of newly tax property. During the past year property sales prices increased and the building boom continued without pause. Therefore, the taxable value is estimated to increase 7.0% compared to FY21. For comparison, the Fiscal Year 2020 (FY20) reappraisal resulted in a 6.04% increase. In accordance with state law, the City anticipates receiving the official taxable values on or before Monday, August 2, 2021. 1 ---PAGE BREAK--- While total mills levied of 102.637 are down 5.0 mills from FY21, the total property tax revenue is estimated to increase 2.03%, or $87,863, over the prior year. Of the increased property tax revenue, most is accounted for in the Library Fund and the voted 24-mill levy for the Fire and Ambulance Fund. As proposed, the General Fund will only see a 0.04%, or $1,111, increase in property tax revenues. In a typical year, maintenance assessments are recommended to increase by the Consumer Price Index (CPI) to account for the increased cost to provide services. However, due to the financial hardships many continue to face, the proposed FY22 budget keeps the assessments for the Street Maintenance District, Street Lighting Maintenance Districts, Parks and Greenway Maintenance District, and the Stormwater Maintenance District flat for a second year. Resort Tax While Resort Tax was adversely impacted by the COVID-19 pandemic, it was much lower than anticipated. While the future is still uncertain with two months to go in FY21, the proposed budget is based on a conservative forecast of the revenue to be collected. With better than budgeted figures, property tax relief is once again on the rise. Property tax relief for FY22 is estimated to increase $121,528 compared to FY21 and about $18,409 more than FY20. Total property tax relief for FY22 is estimated at $1,306,449, which totals a reduction in mills levied of 30.358. The Haskill Basin Conservation Easement Bond is expected to be paid for in whole by Resort Tax. While water rate revenue is a required secondary source of funds used to secure the bond, we have not had to utilize it to make a debt service payment to-date. Fund Balance and Working Capital Reserves During a public health crisis like the COVID-19 pandemic, an economic downturn, or a recession having adequate reserves for each fund is essential to maintaining expected levels of services for our citizens and ensuring a timely response to emergencies. While a possible delay in collections of property taxes and other charges for services can be expected due to uncertain economic times, reserves will help the City manage any cash flow issues that may arise. Budgeted fund balance in property tax supported funds at the end of FY22 totals $3,544,285 and represents 28.67% of total budgeted expenditures. The increase from 21.95% in FY21 to the 28.67% in FY22 is a result of two key factors. First, the reimbursements from the CARES Act of $2,162,911 included, not only reimbursements for unexpected expenses in response to the pandemic, but also presumptive eligible wages and benefits for police officers ($839,805) and firefighters ($1,042,928) from March 12, 2020 through October 31, 2020, that were already accounted for in the budget. The second factor is the switch to a fund balance presentation compared to the previously used available cash. With the inclusion of the ambulance accounts receivables net of allowance for doubtful accounts of approximately $300,000, fund balance in the Fire and Ambulance Fund is higher. Overall fund balances of property tax supported funds remain at acceptable levels even with a spend- down, mostly related to capital one-time items and retirement payouts, budgeted for FY22. It is recommended that the City Council consider assigning a portion of the fund balance in the Law Enforcement Fund and Fire and Ambulance Fund in an amount up to 50% of compensated absences (vacation, personal, comp, and sick leave) that are due and payable when an employee ends employment with the City. A resolution is anticipated to accompany the budget resolutions this year. Capital Improvements A Capital Improvements Program (CIP) is a vital planning tool to communicate with the community about the City’s intent to preserve, improve and expand City infrastructure, facilities and equipment. The City’s proposed five-year CIP has been provided with the proposed budget and details capital improvement projects within each fund. Amounts spent on capital projects fluctuates annually as projects change and needs are adjusted to meet demand. Total capital spending in FY22 is projected to decrease $21.4 million compared to the prior year as construction wraps up on both the Wastewater Treatment Plant Upgrade Project (decrease of $11.6 million) and the Water Treatment Plant Expansion Project (decrease of $8.8 million). However, in property tax supported funds, capital spending is set to increase by $313,305. The increase is mostly due to the proposed budget in the Fire and Ambulance Fund including a Type 3 Fire Engine with requested funding 2 ---PAGE BREAK--- through an Assistance to Firefighters Grant ($350,000) and matched by a contribution from the Whitefish Fire Service Area ($100,000), as well as the purchase of a brush truck ($50,000) and ambulance ($248,780) that were budgeted and approved for purchase in FY21 being carried forward to FY22. City Personnel With a CPI increase of 1.5% and a taxable value increase equal to or greater than most City employees will receive a pay increase of 3.5%, comprised of a 1.5% cost of living adjustment plus a 2% STEP (longevity) on the City’s pay matrix. Below are some exceptions based on collective bargaining agreements: Police officers will receive a one-time pay adjustment of 5% based on a market rate analysis of comparable law enforcement agencies in addition to the normal pay increase detailed above. With a schedule change that saves the cost of scheduled overtime, firefighters will receive an additional 0.5% for a total increase of 4% for FY22. Beginning in FY22, a cap has been placed on holiday pay (personal time) accruals for both police and fire. Therefore, the budget includes anticipated payouts equaling one year’s worth of annual holiday pay per police officer and firefighter. The City has received the official rate notice for medical, dental, vision, and life insurance plans. Fortunately, there is no rate increase for FY22. Many factors such as cost, value, productivity, and possible outsourcing options, are taken into consideration proposing new positions or increased hours. The proposed budget includes the following increases in staffing levels: The Building Department continues to experience record building numbers and is in need of an additional administrative assistant to keep up with demand. The Building Codes Fund is in a strong financial position and the outlook for building looks strong. The total annual cost of the position is estimated at $66,500 and there is no increased cost to taxpayers for this position as it is fully funded by building related revenues. With building booming in the City, the number of utility accounts and the demand for impact fee calculations and other new building related services has grown for the Utility Billing Department. From January 2018 to March 2021 an additional 475 accounts have been added, which does not include the new garbage accounts that were added for those without water or sewer service. The Utility Billing Department currently has 2.875 full-time equivalents (FTE), which is proposed to increase to 3.0 FTE in FY22. The cost to increase the part-time position from 35 hours to 40 hours per week is $8,030. The increased costs can be absorbed with no rate increase for service in the Water, Wastewater and Garbage Funds. Furthermore, retention is expected to improve as full-time positions are often highly desired. Since 2010 the Whitefish Fire Department has maintained the same number of firefighters (15 FTE) while managing growth in calls and service demands. Just a quick look around and it is clear that the City has not only seen growth in year-round residents, but also visitors who come to enjoy everything Whitefish has to offer. To improve our level of service, reduce the cost of overtime, and lessen the overtime demand on our 15 full-time (48/96 shift) firefighters, the proposed budget includes two 40-hour work week firefighters. These positions will be scheduled to assist during peak hours and will provide covering when a full-time (48/96 shift) firefighter is on a longer-term leave for injury or other medical reasons. The cost of each position is approximately $79,200 per year. The Library continues to see increasing demands for service. Therefore, the Library Board has approved an additional 10 hours per week for the FY22 budget. These additional hours will be allocated to the current part-time staff. The total cost is estimated at $9,451. With the new wastewater treatment plant coming online this fall, a new position has been added to assist with managing the upgraded system. This position has been anticipated for some time. The impacts to the Wastewater Fund have been minimized with recent organizational changes that combined the duties of the Construction/Maintenance Supervisor and the Utilities Operations Supervisor into the Assistant Public Works Director position. 3 ---PAGE BREAK--- There were additional positions requested by Department Directors that are not included in the proposed budget due to financial constraints such as moving a seasonal position to full-time and a part-time assistant for the Human Resources Department. A new police officer position was also proposed, but not included in the budget. With two planned retirements in FY22 including the Chief of Police and one of the three Sergeants, the Law Enforcement Fund must sustain an estimated $128,084 payout of accrued leave and it is estimated that filling those two positions and likely backfilling other positions will take at least 6 months. Therefore, the new officer was not included in the FY22 proposed budget but is expected to be a priority for FY23. American Rescue Plan The City anticipates receiving approximately $2 million from the American Rescue Plan (ARP). While there is preliminary guidance on the use of the funds, final guidance will be issued by May 11, 2021. Therefore, the FY22 proposed budget does not account for those funds. Prior to the final budget, proposed uses of the ARP will be discussed with the City Council and the budget will be updated. Recommended uses will likely include recovery of lost revenue for the Parks & Recreation Fund and the Resort Tax Fund, capital improvement project funding, and maintaining a portion as reserves to support our response to the ongoing pandemic. FY22 BUDGET OVERVIEW As previously described, the number of property tax mills levied is proposed to decrease by 5 mills and maintenance assessments will continue at the FY21 rates. The chart below shows the trend of our property tax mills levied over recent years. When considering mill rates, it is common practice to compare the City of Whitefish to other Montana cities. Historically, Whitefish has had very low property tax mill levy rates. The lower rates are due to our reduction of property taxes from Resort Tax, high taxable property valuations, and the utilization of maintenance district assessments. The City’s budget has provided the following graphic for several years. 4 ---PAGE BREAK--- 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. Total revenues and other financing sources for all funds are budgeted at $30,938,460 which is $21,401,071 or 40.89% lower than the FY21 budget of $52,339,531. Most of the decrease in FY22 is attributed to the reduction in loan proceeds that were used to finance the Wastewater Treatment Plant Upgrade and the Water Treatment Plant Expansion Projects through the State Revolving Fund Loan Program in FY21. The FY22 budget totals $35,527,183 in expenditures and $6,978,615 in interfund transfers for a total appropriated budget of $42,505,798. Compared to the prior fiscal year, FY22 expenditures are decreasing $23,174,544, a 39.48% decrease, and interfund transfers are increasing $169,010, a 2.48% increase. The decrease in expenditures is mostly due to the $21.4 million decrease in capital expenditures described earlier and the City no longer having debt service payments for the Tax Increment Bonds that were paid in full at the begging of FY21. The increase in transfers is mostly due to the increased property tax relief provided by increasing Resort Tax collections. Appropriations for property tax supported funds have increased by $830,105, which is primarily due to increased capital outlay and personnel costs described above. Overall, the proposed budget is a balanced budget, with some anticipated reduction in fund balances by year-end. The City has made significant progress in addressing the three financial areas that are often referenced when discussing the City’s financial position. Those financial areas include: 1) maintaining cash reserves and fund balance, 2) better funding of capital projects less debt), and 3) addressing unfunded personnel liabilities. All of these items are addressed within the proposed budget as follows: 1. Fund balance reserves are at 28.67% for property tax supported funds. This is largely due to the CARES Act reimbursements for police and firefighter wages. 2. In FY22 more capital projects have been funded with cash or grants in our property tax supported funds than prior years. Also, the City has been able to plan and effectively fund most projects in the annual CIP with the exception of Information Technology needs, which will be analyzed as part of the goal of the City Council to complete an IT Strategic Plan. 3. Expenditures have been increased to pay the final checks for known retirements in FY22 of $128,084, pay the annual holiday accruals in excess of the cap, and a recommendation to assign fund balance for at least 50% of compensated absences will be prepared for the City Council’s consideration in coordination with the FY22 budget. 5 ---PAGE BREAK--- The proposed FY22 budget has been prepared through a collaborative process with the City’s leadership team and will continue the City’s endeavor to provide exceptional services to our community. I would like to express my sincere gratitude to Finance Director Dahlman for his time and efforts in preparing this year’s budget document. His expertise and support is greatly appreciated. City staff looks forward to the new fiscal year and the opportunity to present the budget in more detail at the upcoming budget work sessions. Thank you for your review and consideration of the proposed FY22 budget. Respectfully, Dana Smith City Manager 6 ---PAGE BREAK--- Draft Mayor and Council Goals for FY22 Department with Estimated Goal Completion Date Administration 1. Resort Tax Extension and Reallocation - November 2021 2. Information Technology Master Plan - June 2022 3. Short-term Rental Program Enhancements - June 2022 4. Creation of Urban Renewal Districts with TIF Provisions - June 2022 5. Additional Cemetery Location and Plan - Long-term/Ongoing Fire Department 1. Provide Council Emergency Management Training - October 2021 2. Long-Range Master Plan for Fire Department - December 2021 Parks and Recreation 1. Armory Park Redevelopment Phase III - November 2022 2. Irrigation and Landscape Master Plan Implementation - June 2022 3. Parks Sign Master Plan Implementation - June 2022 Planning Department 1. Update Landscaping Chapter and Tree Retention Standards - September 2021 2. Update Subdivision Standards - October 2021 3. Revise Storefront Marijuana Restrictions - October 2021 4. Downtown Master Plan Implementation – Update Zoning Ordinance - March 2022 5. Update City’s Growth Policy - December 2022 6. Affordable Housing Implementation - Long Term/Ongoing 7 ---PAGE BREAK--- 7. Implement Parking Plan for Downtown - Long Term/Ongoing Police Department 1. Explore Creation of a Deer Management Plan - June 2022 2. Plan for Proactive Policing and Adequate Staffing Levels - Long Term/Ongoing Public Works 1. Design and Construct Wastewater Treatment Plant Upgrades - Fall 2021 2. Update City Transportation Plan - December 2021 3. Birch Point Quiet Zone - November 2022 4. Edgewood and Texas Resort Tax Street Reconstruction Project - November 2022 5. Increase Water Capacity - Long Term/Ongoing 6. Sidewalk Maintenance Asst.Program for Property Owners - Long Term/Ongoing 7. Improve Recycling Efforts with CAP Steering Committee - Long Term/Ongoing 8 ---PAGE BREAK--- Population Overview TOTAL POPULATION 7,309 +3.4% vs. 2017 Growth Rank 46 OUT OF128 Municipalities in Montana POPULATION BY AGE GROUP Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 5k 6k 7k 8k DAYTIME POPULATION 9,104 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 9 ---PAGE BREAK--- Household Analysis TOTAL HOUSEHOLDS 3,217 Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. FAMILY HOUSEHOLDS 55% 10% LOWER THAN STATE AVERAGE MARRIED COUPLES 45% 10% LOWER THAN STATE AVERAGE SINGLES 37% 20% HIGHER THAN STATE AVERAGE SENIOR LIVING ALONE 15% 26% HIGHER THAN STATE AVERAGE 10 ---PAGE BREAK--- Economic Analysis Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. HOUSEHOLD INCOME Over $200,000 $150,000 to $200,000 $125,000 to $150,000 $100,000 to $125,000 $75,000 to $100,000 $50,000 - $75,000 $25,000 - $50,000 Below $25,000 ABOVE $200,000 7% 69% HIGHER THAN STATE AVERAGE MEDIAN INCOME $51,059 3% LOWER THAN STATE AVERAGE BELOW $25,000 21% 5% LOWER THAN STATE AVERAGE 11 ---PAGE BREAK--- Housing Overview HOME OWNERS VS RENTERS Whitefish 39% RENT 62% OWN State Avg. 32% RENT 68% OWN * Data Source: 2018 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. 2018 MEDIAN HOME VALUE $348,600 2… 2010 2011 2012 2013 2014 2015 2016 2017 2… HOME VALUE DISTRIBUTION > $1,000,000 $750,000 to $999,999 $500,000 to $749,999 $400,000 to $499,999 $300,000 to $399,999 $250,000 to $299,999 $200,000 to $249,999 $150,000 to $199,999 $100,000 to $149,999 $50,000 to $99,999 < $49,999 12 ---PAGE BREAK--- City of Whitefish History Whitefish is a family-oriented community and resort town in northwest Montana. The area within Whitefish City limits, including Whitefish Lake, is currently 7,484 acres or 11.69 square miles. The first people inhabiting the area were several Native American tribes including; the Kootenai, the Pend d’Oreille and the Bitteroot Salish. Archeologists suggest that humans have inhabited the area for more than 14,000 years. Trappers and traders arrived more recently followed by loggers and the railroad. The City of Whitefish started as a railroad and logging town. The community was known as Stumptown due to the number of trees that had been cut in the area. The railroad continues to be a major part of the economic base, but logging has diminished in recent years and there are no longer any sawmills in town. There is still logging being done in the surrounding Flathead County and sawmills still exist in adjacent communities. Today, Whitefish is one of the major recreation centers of western Montana, surrounded by the Whitefish Mountain Resort at Big Mountain, Glacier National Park, Whitefish Lake, and a wide variety of outdoor recreation opportunities. Skiing has occurred at the Whitefish Mountain Resort at Big Mountain since December 14, 1947. Whitefish is also a host to many events during the summer and winter, highlighted by the Winter Carnival in February of each year. 13 ---PAGE BREAK--- Organization Chart 14 ---PAGE BREAK--- 5/3/2021 Total Total Total Total Beginning Interfund Budgeted Personnel Materials Capital Debt Budgeted Interfund Appropriated Ending Budgeted Change in Fund Fund Balance Transfers Resources Services & Services Outlay Service Conting. Expenditures Transfers Budget Fund Balance Requirements Fund Balance Property Tax Supported Funds: General 1,617,108 $ 5,022,609 $ 1,306,449 $ 7,946,166 $ 1,286,039 $ 427,978 $ 35,000 $ 38,563 $ 10,000 $ 1,797,580 $ 4,528,391 $ 6,325,971 $ 1,620,195 $ 7,946,166 $ 3,087 $ Library 44,973 336,927 34,371 416,270 236,056 135,650 - - 10,000 381,706 $ - 381,706 $ 34,564 416,270 (10,408) Law Enforcement 912,298 262,921 2,657,502 3,832,721 2,515,598 446,218 119,837 - - 3,081,653 $ - 3,081,653 $ 751,068 3,832,721 (161,230) Fire & Ambulance 1,337,227 3,682,308 953,092 5,972,627 2,562,882 1,478,048 805,780 119,032 - 4,965,742 $ - 4,965,742 $ 1,006,885 5,972,627 (330,342) Parks/Rec 157,160 1,181,338 926,757 2,265,255 1,234,288 589,395 310,000 - - 2,133,683 $ - 2,133,683 $ 131,572 2,265,255 (25,588) Total 4,068,766 $ 10,486,103 $ 5,878,171 $ 20,433,040 $ 7,834,863 $ 3,077,289 $ 1,270,617 $ 157,595 $ 20,000 $ 12,360,364 $ 4,528,391 $ 16,888,755 $ 3,544,285 $ 20,433,040 $ (524,481) $ Change in Fund Balance (524,481) $ Total Operating Budget = 10,912,152 Fund Balance as a % of Budget 28.67% Other Tax, Fee & Assessment Supported Funds: Resort Tax 1,801,847 $ 4,436,071 $ - $ 6,237,918 $ - $ - $ 2,060,000 $ - $ - $ 2,060,000 $ 2,395,505 $ 4,455,505 $ 1,782,413 6,237,918 $ (19,434) $ Tax Inc Dist 931,000 - - 931,000 - - 931,000 - - 931,000 $ - 931,000 $ 931,000 (931,000) Bldg Codes 972,107 725,500 - 1,697,607 562,641 149,042 40,000 - - 751,683 $ - 751,683 $ 945,924 1,697,607 (26,183) Street Fund 2,038,278 2,331,115 - 4,369,393 693,690 827,889 1,154,130 - - 2,675,709 $ 10,945 2,686,654 $ 1,682,739 4,369,393 (355,539) Gas Tax - BaRSAA 227,250 185,000 10,945 423,195 - - - - - - $ - - $ 423,195 423,195 195,945 Street Lighting #1 74,416 105,795 - 180,211 28,278 66,515 - - - 94,793 $ - 94,793 $ 85,418 180,211 11,002 Street Lighting #4 157,311 102,446 - 259,757 28,278 29,015 - - - 57,293 $ - 57,293 $ 202,464 259,757 45,153 Impact Fees 802,388 195,200 - 997,588 - - 364,500 - - 364,500 $ - 364,500 $ 633,088 997,588 (169,300) Subdivision Blvd Trees 38,160 45 - 38,205 - 38,205 38,205 $ 38,205 $ - 38,205 (38,160) Sidewalk 272,779 500 - 273,279 - - 273,279 - - 273,279 $ 273,279 $ - 273,279 (272,779) Stormwater 821,575 455,660 - 1,277,235 156,135 48,497 534,000 - - 738,632 $ 738,632 $ 538,603 1,277,235 (282,972) Total 8,137,110 $ 8,537,332 $ 10,945 $ 16,685,387 $ 1,469,022 $ 1,159,163 $ 5,356,909 $ - $ - $ 7,985,094 $ 2,406,450 $ 10,391,544 $ 6,293,843 $ 16,685,387 $ (1,843,267) $ Total Operating Budget = 2,628,185 Enterprise Funds: Water 8,741,197 $ 4,165,750 $ 1,089,499 $ 13,996,446 $ 1,214,482 $ 863,249 $ 2,338,860 $ 1,911,820 $ - $ 6,328,411 $ 43,774 6,372,185 $ 7,624,261 $ 13,996,446 $ (1,116,936) $ Wastewater 4,488,899 6,144,180 - 10,633,079 1,248,208 1,358,061 3,010,400 1,580,587 - 7,197,256 $ 7,197,256 $ 3,435,823 10,633,079 (1,053,076) Solid Waste 46,439 918,450 - 964,889 47,839 870,495 - - - 918,334 $ - 918,334 $ 46,555 964,889 116 Total 13,276,535 $ 11,228,380 $ 1,089,499 $ 25,594,414 $ 2,510,529 $ 3,091,805 $ 5,349,260 $ 3,492,407 $ - $ 14,444,001 $ 43,774 $ 14,487,775 $ 11,106,639 $ 25,594,414 $ (2,169,896) $ Total Operating Budget = 5,602,334 Other Special Revenue and Debt Funds: Housing Authority 0 407,500 - 407,500 - 407,500 - - - 407,500 - 407,500 - 407,500 WF Trail Construct 2,283 97,000 - 99,283 - - 97,000 - - 97,000 - 97,000 2,283 99,283 - Park Acq & Dev 138,380 210 138,590 - - 82,616 - - 82,616 - 82,616 55,974 138,590 (82,406) TIF Debt Svc - - - - - - - - - - - - Victim/Wit 1,473 10,000 - 11,473 - 10,000 - - - 10,000 - 10,000 1,473 11,473 - Misc. S.I.D. 309,473 171,935 - 481,408 - - - 140,608 - 140,608 - 140,608 340,800 481,408 31,327 451,608 $ 686,645 $ - $ 1,138,253 $ - $ 417,500 $ 179,616 $ 140,608 $ - $ 737,724 $ - $ 737,724 400,529 $ 1,138,253 $ (51,079) $ Total 25,934,019 $ 30,938,460 $ 6,978,615 $ 63,851,094 $ 11,814,414 $ 7,745,757 $ 12,156,402 $ 3,790,610 $ 20,000 $ 35,527,183 $ 6,978,615 $ 42,505,798 $ 21,345,295 $ 63,851,094 $ (4,588,724) $ Budget Summary by Main Revenue Source City of Whitefish Resources Requirements Revenue & Other Financing 15 ---PAGE BREAK--- Mill Value and Tax Levy History 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 Change 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 $ 2020 2,608,870,041 $ 39,066,006 $ 375,584 $ 26,877.172 $ 6.04% 121.510 24.04 145.550 ‐51.914 93.636 24 117.636 2,279,627 $ 183,302 $ 53,754 $ 645,052 $ 3,161,735 $ 2021 2,686,884,640 $ 40,219,393 $ 13,379,429 $ 40,219.393 $ 49.64% 93.047 20.04 113.087 ‐29.450 83.637 24 107.637 3,089,533 $ 274,296 $ ‐ $ 965,265 $ 4,329,095 $ 2022 43,034,751 $ 1,206,582 $ 43,034.751 $ 7.00% 88.955 20.04 108.995 ‐30.358 78.637 24 102.637 3,090,627 $ 293,497 $ ‐ $ 1,032,834 $ 4,416,958 $ change from last year ‐4.092 0.000 ‐4.092 ‐0.908 ‐5.000 0.000 ‐5.000 1,094 $ 19,201 $ ‐ $ 67,569 $ 87,863 $ 0.04% 7.00% 0.00% 7.00% 2.03% 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 2020 2021 2022 87.874 112.216 100.280 115.001 120.401 120.401 119.805 120.605 134.242 119.240 120.427 120.427 117.636 107.637 102.637 Number of Mills Levied After Resort Tax Rebate 16 ---PAGE BREAK--- Budget Timeline FY2022 Feb 1, 2021 Finance Director begins updating budget spreadsheets and budgeting software , updating historical budget data, and estimating final year end revenues and expenditures for FY21 and forecasting revenues for FY22. Feb 28, 2021 Finance Director submits budget preparation instructions and materials to all Department Heads. Mar 1, 2021 City Manager meets with Mayor and Council members to get preliminary comments on budget. Mar 22, 2021 All Department Directors submit individual updated 5-year capital improvements plan and estimates of expenditures and revenues to the Finance Director. Apr 1, 2021 Optional notice deadline for City Council or Municipal Judge to submit request for an adjustment in Municipal Judge’s compensation other than automatic cost of living. (Ordinance) Apr 5, 2021 Finance Director to submit draft of newly compiled 5-year capital improvements plan to City Manager. Apr 30, 2021 Throughout the month City Manager and Finance Director meet with Department Directors to review and refine proposed budget and capital improvements plan. May 1, 2021 City Manager to provide Municipal Judge with proposed “status quo” Municipal Court Budget May 3, 2021 Preliminary budget document and 5-year capital improvements plan is distributed to the Mayor and City Council. May 15, 2021 Municipal Judge’s deadline to submit his Municipal Court budget proposal. (Ordinance) 17 ---PAGE BREAK--- Jun 1, 2021 Tentative Budget Meeting - City Manager presents proposed budget to Mayor and City Council. Department Directors, other than Public Works, present budgets and capital improvements plan updates. Jun 14, 2021 Tentative Budget Meeting – Public Works and Municipal Court present budgets and capital improvements plan updates. Jun 21, 2021 Preliminary public hearing. City Council considers adoption of Preliminary Budget. Jul 1, 2021 City begins fiscal year using preliminary budget as approved by the City Council. Aug 2, 2021 DOR to submit Certified Taxable Value to City and Finance Director to update Property Tax Budget. Aug 4, 2021 Advertise first notice of public hearing on final budget for August 16, 2021. Aug 11, 2021 Advertise second notice of public hearing on final budget for August 16, 2021. Aug 16, 2021 Public hearing on capital improvements plan and FY22 Budget. Final budget adopted by resolution. Supplemental Appropriations and Amendments The City's of Whitefish is permitted by the State of Montana's Local Government Budget Act, § 7‑6‑4001, et seq., MCA to amend its budget subject to notice of a public hearing to do so. The City is required to publish the proposed budget changes twice in the Legal Notices Section of a local Newspaper which for the City is the Whitefish Pilot. The Whitefish Pilot publishes their paper weekly on Wednesdays. The public is invited to provide input and the City Council considers comments at the public hearing plus written comments received prior to the public hearing before voting on the proposed adjustments. If approved, City staff will proceed with the supplemental amendments. 18 ---PAGE BREAK--- Staffing The FY 2022 budget funds 112.1 full time equivalent employees (FTEs); not including employees Parks and Recreation and other departments hire short-term seasonally. The FTE count also does not include a summer internship for Public Works. The total budgeted payroll and employer contributions (personnel services) which includes seasonal and intern wages and employer contributions for FY 2022 are proposed to increase $664.1 thousand or 6.3% from FY 2021, to $11.81 million. Changes in payroll include the following: A 3.5% wage increase is included for FY 2022. Wage increases include a cost of living adjustment (COLA) of 1.5% plus a 2% pay matrix STEP for longevity with a ceiling of 3.5% for all union and non-union employees. The FY22 budget includes and additional 5% one-time pay adjustment for Police Officers to align with comparable law enforcement agencies. Firefighters will receive an additional 0.5% in FY22 addressing a schedule change that saves the cost of scheduled overtime. Health insurance costs are remaining the same for FY 2022. In previous years, the City has experienced higher health insurance rates but this year the only impact on these costs are actual employee coverage selections which can be employee only, employee plus spouse, employee plus family, employee plus child or no coverage. Part-time employees eligible for health care insurance is pro-rated based on the hours works. Workers Compensation rates were reduced by class for the FY22 Budget except for the Administrative/Clerical classification as seen in the table below. Workers Comp Rate Comparison Class Code Rate Before Change New Rate Percentage Change 7704 Fire $6.25 $5.98 -4.38% 7720 Police $4.65 $3.28 -29.47% 8743 Administration/Clerical $0.39 $0.74 87.54% 8810 Clerical $1.17 $0.67 -42.95% 9410 Public Works $5.35 $2.00 -62.59% 9420 Public Works Drivers $7.13 $5.40 -24.27% New or significant changes in current positions proposed in FY 2022: The Building Department continues to experience record building numbers and is in need of an additional administrative assistant to keep up with demand. The position adds approximately $66,500 to the position and is paid with building related revenues. Also related to building and managing additional accounts, the Utility Billing Department includes and an increase in budget from a 35 hour per week position to a 40 hour week position. The increased cost is approximately $8,030. To improve our level of service, reduce the cost of overtime, and lessen the overtime demand on the City's 15 full- time (48/96 shift) firefighters, the budget includes two 40-hour work week firefighters. These positions will be scheduled to assist during peak hours and will provide covering when a full-time (48/96 shift) firefighter is on a longer-term leave for injury or other medical reasons. The cost of each position is approximately $79,200 per year. The Library Board has approved an additional 10 hours per week for the FY22 budget. These additional hours will be allocated to the current part-time staff. The total cost is estimated at $9,451. With the new Wastewater Treatment Plant coming online this fall, a new position has been added to assist with managing the upgraded system. This position has been anticipated for some time. The impacts to the Wastewater Fund have been minimized with recent organizational changes that combined the duties of the Construction/Maintenance Supervisor and the Utilities Operations Supervisor into the Assistant Public Works Director position. 19 ---PAGE BREAK--- The following graph and table provide summary depictions and data of the City's FTE including full-time and part-time employees from FY2018 to FY2022. City of Whitefish FTE Staffing History Department FY2018 FY2019 FY2020 FY2021 FY2022 Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Admin/Legal/IT 8 0.8 8.8 10 1.44 11.44 10 1.4 11.4 11 0.8 11.8 12 0 12 Library 1 2.5 3.5 1 2.78 3.78 1 3 4 1 3.25 4.25 1 3.4 4.4 Planning & Building 9 0 9 10 0 10 10 0 10 10 0 10 11 0 11 Parks & Recreation 12 0 12 12 0 12 12 0 12 12 0 12 12 0 12 Court 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 Public Works 28 0.5 28.5 27 1.1 28.1 27 0.9 27.9 27 1.1 28.1 27 1.1 28.1 Police 19 1 20 20 1.1 21.1 20 1.1 21.1 20 1.1 21.1 20 1.1 21.1 Fire & Ambulance 17 0.5 17.5 17 0.5 17.5 17 0.5 17.5 18 0 18 20 0 20 Total 97 5.8 102.8 100 7.42 107.42 100 7.4 107.4 102 6.75 108.75 106 6.1 112.1 20 ---PAGE BREAK--- Debt The City has debt outstanding from revenue bonds, loans from the State of Montana’s Revolving Fund (SRF), 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. The Budget includes appropriations for all debt service obligations due in FY 2021. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. These bonds were paid off in FY21. 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 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. In 2020, the City entered into a loan agreement with the State of Montana’s SRF loan program for the Wastewater Treatment Plant that included two series of loans; one for $10,000,000 and a $350,000 forgivable loan which were finalized on May 6th, 2020. The City issued a third loan for the project in the amount of $9,575,000 on November 19, 2020. The FY22 budget includes a continuing draw from the SRF loan totaling $1,489,000. In FY21 the City entered into a loan agreement with the State of Montana's SRF loan program for the Water Treatment Plan expansion project which included two series of loans; one for $6,000,000 issued on September 23, 2020 and the other on April 7, 2021 for $5,000,000. The City budget also includes the continued payment of financing for the replacement of information technology network infrastructure including routers and switches. The loan totals $192,812 with an annual payment of $38,562.25. The loan has a five-year term at The following is a summary of the budgeted outstanding debt obligations for the City as of June 30, 2021: Description Budgeted Balance as of June 30, 2021 ^ TIF 2015 Refunding (ESC)* $0 TIF 2016 (City Hall/Parking Facility) * $0 Water Revenue Bonds*^ $ 10,399,000 Water Revenue Bond – Haskill Basin C.E.* $ 4,903,000 SID 166 Bond* $ 320,000 SID 167 Bond* $ 685,910 Wastewater Revenue Bonds*^ $ 21,309,000 2018 Ambulance Loan $ 71,349 Fire Engine Loan $ 101,043 Fire Pumper Loan $72,336 Water Tender Fire Apparatus $ 30,809 TOTAL $ 37,892,447 *Bonds backed by specific revenue sources other than property tax. #TIF Bonds were paid off in FY21. ^ Outstanding bonds may differ depending on final draws needed for construction # # 21 ---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 property owners tax bills. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 19%. Approximately 59% of a city resident’s property tax bill goes to education. The most recent tax bills available represent property taxes levied in 2019 for collection in FY 2020. Property Tax Data Flathead County for the City of Whitefish Area 2015 2016 2017 2018 2019 2020 City of Whitefish 134.242 119.239 120.427 120.427 117.636 107.637 Whitefish Elementary 99.250 102.700 107.690 142.470 139.310 114.030 Whitefish High School 65.390 63.630 64.370 62.530 61.930 48.950 General Schools 105.630 105.770 105.930 106.400 102.910 104.120 Flathead Valley Community College 18.990 21.450 20.160 20.330 21.460 20.530 State Education 40.000 40.000 40.000 40.000 40.000 40.000 State University 6.000 6.000 6.000 6.000 6.000 6.000 Flathead County 138.150 140.350 129.260 133.570 129.730 130.850 Other 1.730 2.630 3.570 3.760 3.610 2.780 Total 609.382 601.769 597.407 635.487 622.586 574.897 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. 22 ---PAGE BREAK--- Revenue Summary Total revenues and other financing sources for all funds are budgeted at $30,938,460 which is $21,401,071 or 40.89% lower than the FY21 budget of $52,339,531. Most of the decrease in FY22 is attributed to the reduction in loan proceeds that were used to finance the Wastewater Treatment Plant Upgrade and the Water Treatment Plant Expansion Projects through the State Revolving Fund Loan Program in FY21. Property Tax Property taxes are derived from the application of mill levy rate multiplied by the assessed valuation of taxable property. Assessed valuations include new construction and growth in the values of real and personal property. Real property is reappraised every other year. FY22 is a reappraisal year. Taxable value is estimated to increase 7.0% compared to FY21. For comparison, the Fiscal Year 2020 (FY20) reappraisal resulted in a 6.04% increase. In accordance with state law, the City anticipates receiving the official taxable values on or before Monday, August 2, 2021. For FY 2022 (2021 Tax Levies for collection in FY 2022) the proposed budget includes 102.637 mills a decrease of 5.0 mills to account for additional property tax relief from Resort Tax collections and to transition the funding for the Flathead Emergency Communications Center from each individual jurisdictions’ property tax levy to the voter approved county-wide district assessment. The budget also maintains the 10.000 mills reduction that occurred in FY21. The FY 2022 proposed budget includes $4,416,958 in property taxes which is over 2% over the previous year. Resort Tax Resort Tax is applied to certain goods and services in the City. The tax was adversely impacted by the COVID-19 pandemic in FY20 resulting in lower revenues than anticipated. FY21 revenues is performing better but uncertain with two months to go in FY21. The proposed budget is based on a conservative forecast of the revenue to be collected. The resort tax revenue budget is anticipated to be received by the City is $4,429,696. 25% of resort taxes provide property tax relief for property owners in the City in the form of a mill levy reduction on the tax bill. Total property tax relief for FY22 is estimated at $1,306,449, which totals a reduction in mills levied of 30.358. 23 ---PAGE BREAK--- Expenditures Expenditures budgeted by the City pay for the goods and services to benefit the community. The FY22 budget totals $35,527,183 in expenditures and $6,978,615 in interfund transfers for a total appropriated budget of $42,505,798. Compared to the prior fiscal year, FY22 expenditures are decreasing $23,174,544, a 39.48% decrease, and interfund transfers are increasing $169,010, a 2.48% increase. The decrease in expenditures is mostly due to the $21.4 million decrease in capital expenditures described earlier and the City no longer having debt service payments for the Tax Increment Bonds that were paid in full at the begging of FY21. The increase in transfers is mostly due to the increased property tax relief provided by increasing Resort Tax collections. 24 ---PAGE BREAK--- Personnel costs continue to trend higher due to salary and benefit increases and to a lesser extent the increase in full time equivalent (FTE) positions serving the community. Overall, personnel costs represent 33% of budgeted expenditures for all funds (not including transfers between funds) totaling just over $11.4 million. Materials & Services expenditures are 22% of the 2022 proposed budget for all funds. The FY22 budget for Materials & Services is over $7.7 million. Debt Service is budgeted to be nearly $3.8 million for FY22. Capital is the largest component. For FY 2022 there is nearly $12.2 million budgeted for continued investment all capital but primarily for large projects in the Wastewater and Water funds. The Library Fund and the General fund both have Contingency budget allocations in the FY22 budget totaling $10 thousand in each fund. Contingency budgets allow for flexibility to address urgent issues such as the COVID-19 pandemic. The All Funds Expenditure History by Category graph above shows consistent increases in personnel budgets, The recent large capital investments reflect the investment in a new Wastewater Treatment Plant and the expansion of the Water Treatment Plant. These two projects are $20 million and $11 million dollar projects and both are expected to continue into FY22. Contingency budgets at only $10,000 do not show on the graph due to their low impact compared to the scale used. The graph below shows the budget allocation for the fund by primary funding source. 25 ---PAGE BREAK--- Fund Structure The City budgets in 29 self-balancing funds to keep track or resources for various operations. The Law Enforcement Fund is budgeted as a separate fund but it is combined with the General Fund in our annual financial statements. The City has three enterprise funds and the remaining funds are special revenue funds and debt service funds. There are two separate impact fee fund one for Water Impact fees and one for Wastewater Impact Fees. These funds are combined with the Water Fund and Wastewater Fund respectively for both Budget and Financial Statement reporting purposes. Basis of Budgeting The City of Whitefish's budget is built on a modified accrual basis. The modified accrual approach focuses on current financial resources that recognizes revenues when measurable and available and long-term expenditures in the period where when paid rather than when incurred. For proprietary funds which include the City's three enterprise funds, the budget includes Capital and payments of principal on debt but not depreciation or other non-cash entries which differs from the City's annual financial statements. Fund balance is the net position of a governmental fund which is the difference between assets, liabilities, deferred outflows of resources and deferred inflows of resources. Beginning budgeted fund balances may be adjusted for anticipated savings or overages from previous year based on forecasts. Known or anticipated items may be re-budgeted in the proposed budget to ensure appropriation for certain unfinished projects for the appropriated budget year. Enterprise fund use working capital instead of fund balance for budgeting purposes. Working capital is the remainder of the calculation of current assets less current liabilities. The City of Whitefish considers a budget to be balanced when beginning fund balance (or working capital in enterprise funds) plus revenues are greater than budgeted expenditures in a budget year. 26 ---PAGE BREAK--- General Fund Purpose The General Fund provides services and projects that are typically not self- supporting. Services provided by the General Fund include Municipal Court, Administrative Services, Resort Tax Administrative Services, Legal Services, Parking Facility Maintenance, Community Planning, Community Agencies, Cemetery Services, and other Non-Departmental functions. Significant transfers of property taxes are also made from the General Fund to support the Law Enforcement Fund, Fire and Ambulance Fund, Library Fund and the Parks and Recreation Fund. General Fund services generate relatively little or no revenue to offset their costs. As such, property tax revenue and other “general” income sources pay for General Fund expenses. Summary FY 2022 Objectives The objective of the General Fund for FY 2022 is to provide budget authority to provide the above listed services within the City. The City of Whitefish is projecting $6.33M of revenue in FY22, which represents a 0.7% decrease over the prior year. Budgeted expenditures are projected to increase by 15.8% or $863.72K to $6.33M in FY22. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $2M $4M $6M $8M 27 ---PAGE BREAK--- Revenues by Source The following graph depicts the revenues and other financing sources received in the general fund by source. The largest revenue is derived from property taxes followed by intergovernmental revenues and then other financing sources. FY 2022 Revenues by Source Tax and Assessments (49.2%) Tax and Assessments (49.2%) Other Financing Sources (20.6%) Other Financing Sources (20.6%) Intergovernmental (15.2%) Intergovernmental (15.2%) Fines and Forfeitures Fines and Forfeitures Charges for Services Charges for Services Licenses and Permits Licenses and Permits Miscellaneous Revenue Miscellaneous Revenue Investment Earnings Investment Earnings Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Investment Earnings Miscellaneous Revenue Licenses and Permits Charges for Services Fines and Forfeitures Intergovernmental Other Financing Sources Tax and Assessments FY2018 FY2019 FY2020 FY2021 FY2022 0 1 2 3 4 5 6 7 28 ---PAGE BREAK--- Revenue Changes and Notes: Increase in Business Licenses due to the number of new and renewing licenses. $5,000 Decrease in Federal CARES Act funding as the source has expired. -$9,328 Increase in State Entitlement Share based on notice of distribution from the State $15,610 Decrease in Planning fees have been down due to less planning activity. -$20,000 Increase in Zoning Plan Review fees due to volume of that activity $40,000 Increase in 5% Admin fee for Impact Fees due to increased building in the City $3,025 Increase in the Golf Course Lease due to the renewal of the term which is updated by CPI $2,370 Decrease in Interest Earnings due to the interest rate market. -$12,750 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Tax and Assessments $1,690,468.26 $3,110,116.00 $3,112,227.00 Other Financing Sources $1,184,478.00 $1,377,290.00 $1,306,449.00 Miscellaneous Revenue $56,416.13 $139,448.00 $141,818.00 Licenses and Permits $100,796.00 $148,550.00 $153,550.00 Investment Earnings $16,819.22 $25,500.00 $12,750.00 Intergovernmental $465,982.20 $955,032.00 $961,314.00 Fines and Forfeitures $138,430.34 $343,600.00 $343,600.00 Charges for Services $171,397.70 $274,075.00 $297,350.00 Total Revenue Source: $3,824,787.85 $6,373,611.00 $6,329,058.00 FY2021 Budgeted vs. FY22 Preliminary Budget (General Fund) Change) 0.1% -5.1% 1.7% 3.4% -50% 0.7% 0% 8.5% -0.7% Expenditures by Function The following graph shows the expenditures in the General Fund by function. General Government includes; Legislative Services, Municipal Court, Administrative Services. Budgeted Expenditures by Function Other Financing Uses (71.6%) Other Financing Uses (71.6%) General Government (13.6%) General Government (13.6%) Public Safety (13.3%) Public Safety (13.3%) Public Works Public Works Culture And Recreation Culture And Recreation Housing And Community Development Housing And Community Development Miscellaneous Miscellaneous Social And Economic Services (0.02%) Social And Economic Services (0.02%) 29 ---PAGE BREAK--- Budgeted and Historical Expenditures by Function Percentage Social And Economic Services Housing And Community Development Miscellaneous Culture And Recreation Public Works Public Safety General Government Other Financing Uses FY2018 FY2019 FY2020 FY2021 FY2022 0% 20% 40% 60% 80% 100% Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating (98.8%) Operating (98.8%) Debt Service Debt Service Capital Capital 30 ---PAGE BREAK--- Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Debt Service Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 1 2 3 4 5 6 7 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects Operating Personnel Services $569,390.16 $1,254,939.00 $1,286,039.00 Materials and Services $136,280.09 $340,791.00 $396,178.00 Grants to Other Institutions $8,500.00 $41,800.00 $31,800.00 Transfers to Other Funds $2,264,195.94 $4,528,391.00 $4,528,391.00 Other Contingency $0.00 $25,000.00 $10,000.00 Total Operating: $2,978,366.19 $6,190,921.00 $6,252,408.00 Capital Capital Outlay $1,537.02 $233,512.00 $35,000.00 Total Capital: $1,537.02 $233,512.00 $35,000.00 Debt Service $38,562.25 $26,647.00 $38,563.00 Total Debt Service: $38,562.25 $26,647.00 $38,563.00 Total Expense Objects: $3,018,465.46 $6,451,080.00 $6,325,971.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 2.5% 16.3% -23.9% 0% -60% 1% -85% -85% 44.7% 44.7% -1.9% 31 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 1,021,467 $ 1,506,858 $ 1,694,577 $ 1,694,577 $ 1,617,108 $ Revenues 1000-311010 Real Property Taxes 2,191,802 2,188,140 3,071,516 1,672,710 3,072,627 1000-311020 Personal Property Taxes 11,969 12,378 18,000 12,417 18,000 1000-312000 P & I on Delinquent Taxes 7,962 7,993 7,000 5,341 8,000 1000-314125 PILT Payment from Housing Authority - 12,000 13,500 - 13,500 Taxes 2,211,733 $ 2,220,510 $ 3,110,016 $ 1,690,468 $ 3,112,127 $ 1000-321070 Fees in Lieu of Taxes - - 100 - 100 1000-322010 Alcohol Beverage Licenses and Permits 11,710 16,765 16,500 4,750 16,500 1000-322014 Catering License 350 105 300 35 300 1000-322020 General Business/Profession/Occupation Lic 128,682 129,204 128,000 95,266 133,000 1000-322022 Security Alarm Fees 50 250 250 [PHONE REDACTED]-323015 Fire Prevention Program Fee - - - - - 1000-323021 Special Events Permit 4,480 2,950 3,500 570 3,500 1000-323030 Animal Licenses 25 - - - - Licenses and Permits 145,297 $ 149,274 $ 148,650 $ 100,796 $ 153,650 $ 1000-331110 Federal Disaster Aid - CARES ACT - 8,111 9,328 3,355 - 1000-335110 Live Card Game Table Permit 700 700 700 - 700 1000-335120 Gambling Machine Permits 16,825 20,125 20,000 125 20,000 1000-335230 State Entitlement Share 858,361 891,581 925,004 462,502 940,614 Intergovernmental 875,886 $ 920,516 $ 955,032 $ 465,982 $ 961,314 $ 1000-341010 Copies, Maps & Misc. Collections 939 1,600 1,000 437 1,000 1000-341012 Newsletter Advertising 3,300 1,150 - - 250 1000-341015 Bad Check Service Charge - 25 100 - 100 1000-341020 Attorney Fees (325) - - - - 1000-341061 Temporary Use/Vendor Fees 525 1,500 1,000 750 1,000 1000-341062 Variance Fee 7,446 5,580 6,000 735 6,000 1000-341063 Conditional Use Fee 31,530 36,745 30,000 11,565 30,000 1000-341064 Sign Fee 9,852 6,835 8,000 3,823 8,000 1000-341065 Architectural Review Fee 41,434 32,645 20,000 7,215 20,000 1000-341066 Lakeshore Fee 6,035 7,350 7,000 3,315 7,000 1000-341067 Floodplain Fee 275 550 500 - 500 1000-341068 Critical Area Fee - Inside City - - 500 - 500 1000-341069 Critical Area Fee - Outside City - - - - - 1000-341070 Planning Fees 92,461 41,715 65,000 24,170 45,000 1000-341071 Zoning Plan Review Fees 164,293 201,711 120,000 102,903 160,000 1000-341077 5% Admin Fee for Impact Fees 23,715 12,734 6,975 6,632 10,000 1000-343320 Sale of Cemetery Plots (3,175) (700) - - - 1000-343321 Sale of Cemetery Cremain Niches 9,550 5,525 3,000 5,475 3,000 1000-343340 Cemetery Burial Fees 950 1,850 2,000 800 2,000 1000-343360 Weed / Property Cleanup Assessment 2,767 3,079 3,000 3,528 3,000 Charges for Services 391,570 $ 359,895 $ 274,075 $ 171,348 $ 297,350 $ 1000-351010 Justice Courts - 628 - 50 - 1000-351030 Municipal Court Fines 332,145 350,007 300,000 120,940 300,000 1000-351031 Parking Fines 39,473 42,525 42,500 17,340 42,500 1000-351040 Dog Fines 1,365 1,900 1,100 150 1,100 Fines and Forfeitures 372,983 $ 395,060 $ 343,600 $ 138,480 $ 343,600 $ 1000-361000 Parking Leases 44,223 43,663 51,084 14,801 51,084 1000-361010 Golf Course Lease 25,526 24,089 28,000 - 30,370 1000-361011 PARKING STRUCTURE RETAIL LEASE - - 50,364 14,581 50,364 General Fund - 1000 32 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 1000-361025 Parking Structure Retail Space Rental - - - 1,980 - 1000-362000 Other Miscellaneous Revenue 19,813 14,438 10,000 25,120 10,000 1000-362001 over/short 13 7 - (65) - 1000-363040 Penalty & Interest Special Assessments 27 $ 18 $ - $ - $ - $ Miscellaneous Revenue 89,602 $ 82,214 $ 139,448 $ 56,416 $ 141,818 $ 1000-371010 Investment Earnings 118,168 119,682 25,500 16,819 12,750 Investment Earnings 118,168 $ 119,682 $ 25,500 $ 16,819 $ 12,750 $ 1000-381070 Proceeds from Notes - - 192,812 - - 1000-383000 Interfund Operating Transfer In - - 60,168 - - 1000-383002 Transfer from Resort Tax Fund 1,277,625 1,287,597 1,124,310 1,124,310 1,306,006 1000-383010 Transfer from Water Fund 92,496 107,692 - 60,168 443 Other Financing Sources 1,370,121 $ 1,395,289 $ 1,377,290 $ 1,184,478 $ 1,306,449 $ Total Fund Revenues 5,575,359 $ 5,642,440 $ 6,373,611 $ 3,824,788 $ 6,329,058 $ 33 ---PAGE BREAK--- Legislative Services Purpose The Legislative Services budget in the General Fund accounts for City Council expenditures to hold meetings, attending trainings and other operational costs to provide community leadership. City Council includes the Mayor and 6 fellow City Councilors. Expenditure Changes and Notes: Increase in Repair and Maintenance Services for upgrading the Audio/Visual equipment for Council meetings $10,000. 34 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Expenditures Legislative Services 1000-410100-210-0 Office Supplies & Materials 19 - - - - 1000-410100-220-0 Operating Supplies 4,959 4,662 5,500 1,900 6,000 1000-410100-310-0 Communication & Transportation - - - - - 1000-410100-330-0 Publicity, Subscriptions & Dues - - - 2,099 - 1000-410100-340-0 Utility Services 1,352 1,170 1,450 505 1,450 1000-410100-360-0 Repair & Maintenance Services - $ 120 $ - $ - $ 10,000 $ 1000-410100-370-0 Travel & Training 1,564 - 7,500 - 7,500 1000-410100-390-0 Other Purchased Services 1,500 2,250 6,960 1,416 6,960 1000-410100-397-0 Contracted Workers - - - - - 1000-410100-510-0 Insurance 53 53 53 53 56 Materials and Services 9,445 $ 8,255 $ 21,463 $ 5,971 $ 31,966 $ Total Legislative Services 9,445 $ 8,255 $ 21,463 $ 5,971 $ 31,966 $ 35 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. FY 2022 Objectives The objective of the Municipal Court for FY 2022 is to provide budget authority to operate the Whitefish Municipal Court. Two full-time and one part-time clerk assist the Municipal Judge in operating the Municipal Court. Expenditure Changes and Notes: Increase in Operating Supplies due to the Court needing to upgrade the new Video system as a one-time expenditure. $3,750 Increase in Other Purchased Services for the ongoing costs due to the implementation of the new Video System. $3,000 Capital Project #1 – Multi-function copier replacement with fax kit to be carried over into the FY22 budget. $8,500. 36 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Municipal Court 1000-410360-110-0 Salaries and Wages 161,729 167,743 184,876 93,412 191,383 1000-410360-111-0 Seasonal / Temporary 1,190 640 - - - 1000-410360-112-0 Permanent Part Time 20,757 19,867 15,758 10,185 22,590 1000-410360-120-0 Overtime 2,172 200 1,465 0 1,517 1000-410360-130-0 Vac/Sick/Pers/Comp Accrual 2,571 - - - - 1000-410360-140-0 Employer Contributions 58,434 60,596 65,331 32,764 70,235 Personnel 246,854 $ 249,046 $ 267,430 $ 136,360 $ 285,725 $ 1000-410360-200-0 Supplies 921 - - - - 1000-410360-210-0 Office Supplies & Materials 2,641 2,120 2,700 1,307 2,700 1000-410360-220-0 Operating Supplies 1,230 2,273 1,200 891 4,950 1000-410360-230-0 Repair & Maintenance Supplies 1,205 446 1,100 686 1,100 1000-410360-310-0 Communication & Transportation 1,073 2,462 2,500 1,883 2,500 1000-410360-320-0 Printing, Duplicating, & Binding - - 200 [PHONE REDACTED]-410360-330-0 Publicity, Subscriptions & Dues 2,339 722 1,800 25 1,800 1000-410360-340-0 Utility Services 5,183 4,097 5,500 1,613 5,500 1000-410360-350-0 Professional Services 6,121 1,155 - - - 1000-410360-360-0 Repair & Maintenance Services 4,934 5,048 4,400 2,451 4,400 1000-410360-370-0 Travel & Training 3,295 1,092 4,000 - 4,000 1000-410360-390-0 Other Purchased Services 7,239 2,091 5,000 496 8,000 1000-410360-397-0 Contracted Workers 7,379 - - - - 1000-410360-510-0 Insurance 6,459 5,742 5,166 5,166 7,249 1000-410360-530-0 Rent / Lease 1,100 610 - - - 1000-410360-540-0 Special Assessments 101 101 105 101 105 Materials and Services 51,220 $ 27,960 $ 33,671 $ 14,813 $ 42,504 $ 1000-410360-920-0 Buildings - 15,506 7,200 1,537 - 1000-410360-930-0 Improvements Other than Buildings - - - - - 1000-410360-940-0 Machinery & Equipment - - 8,500 - 8,500 Capital - $ 15,506 $ 15,700 $ 1,537 $ 8,500 $ Total Municipal Court 298,074 $ 292,512 $ 316,801 $ 152,710 $ 336,729 $ 37 ---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, Finance Director, City Clerk/Administrative Services Director, and Human Resources Director. Insurance, benefits, payroll, accounting, financial reporting and information technology administration are areas covered by this division. There are nine 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 2022 Objectives The objective of the Administrative Services Division in the General Fund for FY 2022 is to provide budget authority to provide the above listed services within the City. City Council establishes short-term and long-term goals for the City, which guide the operations and objectives during FY 2022. The FY 2022 Budget provides for costs related to accounting, crisis communication, training and development including cultural and diversity training for City Staff and additional resources for repairs and maintenance. Expenditure Changes and Notes: Increase in debt service payments for Network equipment purchased in FY21. $11,916 Capital Project #1 - Replacement copier which is over 10 years old. $6,500 38 ---PAGE BREAK--- Administration and Legal Cost Allocation The Administrative Services Division and Legal Services expenditures of the General Fund are allocated to any fund that has personal services costs. 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 for the City. For example, in FY 2022, 11.11% of the total City payroll is budgeted in the General Fund. Therefore 11.11% of any administrative services materials and services expenditures remain in the General Fund, and 88.89% is allocated to other funds. The table below shows both the total amount before the allocation of costs and the amount that remains in the General Fund. In Office Supplies, under the Budget FY 2022 column, the total budget is $10,000, however, of that $10,000, only $1,111 or 11.11% will stay in the General Fund—found in the Allocation FY 2022 column to the right. Expenditures for the Legal Services Division is also allocated based on the percentages described above. The following table shows totals before allocation and the amount that is budgeted to remain in the General Fund. 39 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Administrative Services 1000-410500-110-0 Salaries and Wages 81,246 137,176 156,940 79,763 167,679 1000-410500-112-0 Permanent Part Time 11,695 3,110 4,295 3,489 4,527 1000-410500-120-0 Overtime 18 78 159 83 163 1000-410500-140-0 Employer Contributions 50,845 35,811 57,949 26,956 56,645 1000-410500-147-0 Medical Deduction Reimbursement 644 732 - 43 - Personnel 144,449 $ 176,906 $ 219,343 $ 110,334 $ 229,014 $ 1000-410500-210-0 Office Supplies & Materials 753 476 1,147 [PHONE REDACTED]-410500-220-0 Operating Supplies 2,170 2,510 1,938 2,860 2,022 1000-410500-230-0 Repair & Maintenance Supplies 249 (41) 287 6 278 1000-410500-310-0 Communication & Transportation 1,034 952 1,376 577 1,333 1000-410500-320-0 Printing, Duplicating, & Binding 1,494 1,504 1,422 648 1,378 1000-410500-330-0 Publicity, Subscriptions & Dues 951 1,080 1,721 722 1,667 1000-410500-340-0 Utility Services 1,440 1,256 1,893 855 1,833 1000-410500-350-0 Professional Services 6,287 8,174 7,476 3,419 7,519 1000-410500-360-0 Repair & Maintenance Services 344 836 9,891 76 9,580 1000-410500-370-0 Travel & Training 1,331 1,008 2,638 142 3,333 1000-410500-390-0 Other Purchased Services 744 1,448 229 837 1,333 1000-410500-397-0 Contracted Workers 665 1,138 1,606 643 1,555 1000-410500-510-0 Insurance 564 594 1,345 1,346 1,593 1000-410500-530-0 Rent / Lease 239 349 297 37 288 1000-410500-540-0 Special Assessments 241 429 232 518 225 Materials and Services 18,504 $ 21,714 $ 33,498 $ 12,992 $ 34,826 $ 1000-410500-610-0 Principal - - 26,647 38,562 38,563 Debt Service - $ - $ 26,647 $ 38,562 $ 38,563 $ 1000-410500-930-0 Improvements Other than Buildings - 250 - - - 1000-410500-940-0 Machinery & Equipment - 21,090 192,812 - 6,500 Capital - $ 21,340 $ 192,812 $ - $ 6,500 $ Total Administrative Services 162,954 $ 219,960 $ 472,300 $ 161,888 $ 308,903 $ 40 ---PAGE BREAK--- Resort Tax Admin & Legal Services 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 2022 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 2022 budget continues to provide for in-house prosecution services for the City Court through the Deputy Attorney position. The Legal Department is also supported by a part-time legal assistant. FY 2022 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. 41 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Resort Tax Administrative Services 1000-410505-210-0 Office Supplies & Materials 855 - 950 1,[PHONE REDACTED]-410505-310-0 Communication & Transportation 505 521 - 135 - 1000-410505-350-0 Professional Services 7,617 1,619 9,256 - 9,256 1000-410505-370-0 Travel & Training 855 - - - - 1000-410505-390-0 Other Purchased Services - 2 - - - Materials and Services 9,833 $ 2,142 $ 10,206 $ 1,456 $ 10,206 $ Total Resort Tax Administrative Services 9,833 $ 2,142 $ 10,206 $ 1,456 $ 10,206 $ Legal Services 1000-411100-110-0 Salaries and Wages 48,562 53,528 55,547 28,692 58,915 1000-411100-112-0 Permanent Part Time 2,106 2,315 2,386 1,200 2,515 1000-411100-120-0 Overtime - 15 43 9 44 1000-411100-140-0 Employer Contributions 15,037 16,164 18,891 8,713 18,777 1000-411100-147-0 Medical Deduction Reimbursement 12 187 - 19 - Personnel 65,717 $ 72,210 $ 76,867 $ 38,633 $ 80,251 $ 1000-411100-210-0 Office Supplies & Materials 175 178 287 19 167 1000-411100-220-0 Operating Supplies 352 785 642 [PHONE REDACTED]-411100-230-0 Repair & Maintenance Supplies 91 33 92 3 89 1000-411100-310-0 Communication & Transportation 19 5 34 5 33 1000-411100-320-0 Printing, Duplicating, & Binding - - - - - 1000-411100-330-0 Publicity, Subscriptions & Dues 315 310 516 [PHONE REDACTED]-411100-340-0 Utility Services 528 365 711 [PHONE REDACTED]-411100-350-0 Professional Services 48 139 574 1 278 1000-411100-360-0 Repair & Maintenance Services 159 101 372 25 133 1000-411100-370-0 Travel & Training 300 24 459 9 444 1000-411100-390-0 Other Purchased Services - 28 - 19 56 1000-411100-397-0 Contracted Workers 1 - - - - 1000-411100-510-0 Insurance 164 115 158 [PHONE REDACTED]-411100-530-0 Rent / Lease 90 92 111 (68) 108 1000-411100-540-0 Special Assessments 27 7 - 77 - Materials and Services 2,268 $ 2,184 $ 3,956 $ 1,702 $ 3,433 $ Total Legal Services 67,985 $ 74,394 $ 80,823 $ 40,335 $ 83,684 $ 42 ---PAGE BREAK--- Parking Facility Maintenance Purpose The three-story parking facility that opened in May of 2017 in downtown Whitefish requires continued budgeting for operating and maintenance costs. The City’s Maintenance Facility Technician along with the help of other staff are 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 2022 Objectives The objective of the Parking Facility Maintenance account in the General Fund for this budget year is to provide budget authority for the parking facility. The FY 2022 budget provides for a continued expenditure budget for maintaining the facility. Overall, the cost to maintain the parking structure, including salaries and employer contributions, is budgeted to be $87,381 which is up compared to the FY 2021 budget of $87,240. The change includes a pavement marking project and snow removal. The increase partially offset by a reduction in personnel costs due to a change in staff. 43 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Parking Facility Maintenance 1000-411230-110-0 Salaries and Wages 16,227 13,047 20,198 9,579 20,942 1000-411230-120-0 Overtime - - 67 14 68 1000-411230-140-0 Employer Contributions 9,050 7,737 12,640 5,691 10,810 1000-411230-147-0 Medical Deduction Reimbursement 24 - - - - Personnel 25,301 $ 20,784 $ 32,905 $ 15,284 $ 31,820 $ 1000-411230-220-0 Operating Supplies 6,881 4,270 7,000 617 5,000 1000-411230-230-0 Repair & Maintenance Supplies 6,559 1,017 7,200 1,323 5,000 1000-411230-330-0 Publicity, Subscriptions & Dues - 665 - - - 1000-411230-340-0 Utility Services 7,686 8,015 8,900 3,078 9,500 1000-411230-360-0 Repair & Maintenance Services 17,677 6,868 18,000 560 5,000 1000-411230-370-0 Travel & Training 151 - - - - 1000-411230-390-0 Other Purchased Services 2,498 1,972 2,500 4,761 20,000 1000-411230-510-0 Insurance 10,960 9,236 10,410 10,410 11,061 1000-411230-530-0 Rent / Lease 324 324 325 - - Materials and Services 52,736 $ 32,367 $ 54,335 $ 20,748 $ 55,561 $ Total Parking Facility Maintenance 78,037 $ 53,151 $ 87,240 $ 36,032 $ 87,381 $ 44 ---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 2022 Objectives The objective of the Community Planning Division for this budget year is to provide budget authority for a broad range of planning activities including review, development and revision of planning regulations, long-range planning, processing land use and development applications, and enforcement of land use, development and zoning regulations and other provisions of the City Code. Whitefish continues to address the shortage of affordable workforce housing by working on strategies identified in the Whitefish Strategic Housing Plan. Expenditure Changes and Notes: Increase in Professional Services for potential text amendments for Planning Regulations and processes, a housing needs assessment and carrying over of $40,000 Tax Increment Financing Study and Analysis that was postponed for FY21. $30,000. 45 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Community Planning 1000-420540-110-0 Salaries and Wages 286,662 290,134 439,738 189,275 452,287 1000-420540-112-0 Permanent Part Time 12,275 12,840 12,408 6,914 13,079 1000-420540-120-0 Overtime 149 21 466 35 482 1000-420540-140-0 Employer Contributions 113,413 112,254 200,982 70,040 188,257 1000-420540-147-0 Medical Deduction Reimbursement 492 252 - 24 - Personnel 412,991 $ 415,501 $ 653,594 $ 266,288 $ 654,105 $ 1000-420540-210-0 Office Supplies & Materials 1,133 1,687 2,000 524 2,000 1000-420540-220-0 Operating Supplies 5,623 8,160 6,000 5,048 8,250 1000-420540-230-0 Repair & Maintenance Supplies 1,188 1,254 1,200 48 1,200 1000-420540-310-0 Communication & Transportation 2,574 1,290 1,900 301 1,900 1000-420540-320-0 Printing, Duplicating, & Binding 198 127 500 - 500 1000-420540-330-0 Publicity, Subscriptions & Dues 4,597 5,304 5,300 1,552 5,300 1000-420540-340-0 Utility Services 7,667 6,551 7,500 3,172 7,500 1000-420540-350-0 Professional Services 60,653 40,421 90,000 1,259 120,000 1000-420540-360-0 Repair & Maintenance Services 1,830 1,458 10,550 312 10,550 1000-420540-370-0 Travel & Training 8,117 2,429 7,000 425 10,000 1000-420540-390-0 Other Purchased Services 4,308 3,268 3,100 2,888 3,100 1000-420540-397-0 Contracted Workers 1,223 - 1,200 - - 1000-420540-510-0 Insurance 15,963 12,499 18,059 13,059 18,005 1000-420540-530-0 Rent / Lease 1,620 1,808 1,625 - 1,625 1000-420540-540-0 Special Assessments 572 106 600 106 110 Materials and Services 117,266 $ 86,362 $ 156,534 $ 28,694 $ 190,040 $ 1000-420540-940-0 Machinery & Equipment 1,622 - 5,000 - - Capital 1,622 $ - $ 5,000 $ - $ - $ Total Community Planning 531,879 $ 501,863 $ 815,128 $ 294,982 $ 844,145 $ 46 ---PAGE BREAK--- Community Agencies, Cemetery Services & Contingency Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include; the Eagle Bus Service, now called the Mountain Climber, Big Mountain S.N.O.W. (Shuttle Network of Whitefish) Bus, Golden Agers Community Center, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2022 Objectives The objective of the Community Agencies Division for this 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 2022 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 2022 Objectives The objective of the Cemetery Division this fiscal year is to provide budget authority for the maintenance of the Whitefish Cemetery. For FY22, the City is maintaining budget for a Cemetery Project at $20,000 for possible site development analysis or the purchase of an additional columbarium. Contingency The City has allocated $10,000 for a Contingency budget. The allocation provides flexibility to quickly respond to changing COVID or other situations. The contingency allocation decreased from $25,000 in budgeted FY21. 47 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Community Agencies 1000-430400-790-0 Grants & Contributions - S.N.O.W Bus 9,300 9,300 9,300 7,500 9,300 1000-430400-790-0 Grants & Contributions - Eagle Transit 7,500 7,500 7,500 - 7,500 1000-430400-790-0 Grants & Contributions - Whitefish Community Center 1,500 1,500 1,500 - 1,500 1000-460050-730-0 Grants to other Institutions - Cultural Art Pass Through - - 10,000 - - 1000-470000-790-0 Grants & Contributions - Whitefish Housing Authority - 12,000 13,500 - 13,500 1000-460050-510-0 Insurance - O'Shaughnessy 2,661 3,053 3,172 3,172 3,257 1000-460445-510-0 Insurance - Wave 6,832 7,126 15,470 15,470 15,884 Materials and Services 27,793 $ 40,478 $ 60,442 $ 26,142 $ 50,941 $ Total Community Agencies 27,793 $ 40,478 $ 60,442 $ 26,142 $ 50,941 $ Cemetery Services 1000-430900-110-0 Salaries and Wages 3,763 3,857 3,655 1,822 $ 3,813 1000-430900-112-0 Permanent Part Time - 201 - 90 - 1000-430900-120-0 Overtime 2 1 - 5 $ - 1000-430900-140-0 Employer Contributions 1,224 1,267 1,145 569 $ 1,311 Personnel 4,989 $ 5,326 $ 4,800 $ 2,486 $ 5,124 $ 1000-430900-220-0 Operating Supplies 1,066 - 1,000 304 1,000 1000-430900-230-0 Repair & Maintenance Supplies - 17 200 - 200 1000-430900-340-0 Utility Services 795 848 1,100 770 1,100 1000-430900-350-0 Professional Services - - 2,000 - 2,000 1000-430900-360-0 Repair & Maintenance Services 1,025 3,000 1,800 200 1,800 1000-430900-390-0 Other Purchased Services 350 1,350 2,000 750 2,000 1000-430900-510-0 Insurance 141 124 136 [PHONE REDACTED]-430900-540-0 Special Assessments - - 250 - 250 Materials and Services 3,376 $ 5,339 $ 8,486 $ 2,161 $ 8,501 $ 1000-430900-930-0 Improvements Other than Buildings - - 20,000 - 20,000 Capital - $ - $ 20,000 $ - $ 20,000 $ Total Cemetery Services 8,366 $ 10,665 $ 33,286 $ 4,647 $ 33,625 $ Operating Contingency 1000-510900-220-0 Operating Supplies - - - 20,739 - 1000-510900-390-0 Other Purchased Services - - - 8,363 - 1000-510900-790-0 Grants & Contributions - - - 1,000 - 1000-510900-870-0 Operating Contingency - - 25,000 - 10,000 Materials and Services - $ - $ 25,000 $ 30,102 $ 10,000 $ Total Operating Contingency - $ - $ 25,000 $ 30,102 $ 10,000 $ Transfers 1000-521004-820-0 Transfers to Other Funds 793,990 818,603 883,426 441,713 883,426 1000-521005-820-0 Transfers to Other Funds 2,366,862 2,545,235 2,657,502 1,328,751 2,657,502 1000-521006-820-0 Transfers to Other Funds 700,380 853,092 953,092 476,546 953,092 1000-521031-820-0 Transfers to Other Funds 34,371 34,371 34,371 17,186 34,371 Other Financing Uses 3,895,603 $ 4,251,301 $ 4,528,391 $ 2,264,196 $ 4,528,391 $ Total Transfers 3,895,603 $ 4,251,301 $ 4,528,391 $ 2,264,196 $ 4,528,391 $ 48 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget General Fund - 1000 Total Expenditures 5,089,968 $ 5,454,721 $ 6,451,080 $ 3,018,461 $ 6,325,971 $ Ending Fund Balance 1,506,858 $ 1,694,577 $ 1,617,108 $ 2,500,904 $ 1,620,195 $ 49 ---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 . Summary The City of Whitefish is projecting $371.3K of revenue in FY2022, which represents a 5.4% increase over the prior year. Budgeted expenditures are projected to increase by 8.8% or $30.75K to $381.71K in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $100K $200K $300K $400K $500K 50 ---PAGE BREAK--- Revenues by Source Revenue Changes and Notes: Increase in Property Taxes due to new construction and higher valuations. $19,131 Projected 2022 Revenues by Source Tax and Assessments (79%) Tax and Assessments (79%) Other Financing Sources Other Financing Sources Miscellaneous Revenue Miscellaneous Revenue Charges for Services Charges for Services Intergovernmental Intergovernmental 51 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Intergovernmental Charges for Services Miscellaneous Revenue Other Financing Sources Tax and Assessments FY2018 FY2019 FY2020 FY2021 FY2022 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 Expenditures by Expense Type Budgeted Expenditures by Expense Type 100% 100% Operating 52 ---PAGE BREAK--- Budgeted and Historical Expenditures by Expense Type Millions Operating FY2018 FY2019 FY2020 FY2021 FY2022 $0 $0.1 $0.2 $0.3 $0.4 $0.5 FY 2022 Objectives The objective of the Library Fund for this fiscal year is to provide budget authority for the Whitefish Community Library. Expenditure Changes and Notes: Increase in Salary and Wages due to FY22 Salary Plan and the addition of 10 hours for part-time staff. $19,923. 53 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 Preliminary Budget Beginning Fund Balance 77,815 $ 63,622 $ 43,766 $ 43,766 $ 44,973 $ Revenues 2220-311010 Real Property Taxes 170,627 175,433 273,296 144,662 292,427 2220-311020 Personal Property Taxes 933 964 1,000 998 1,000 Taxes 171,560 $ 176,396 $ 274,296 $ 145,660 $ 293,427 $ 2220-331110 Federal Disaster Aid - CARES ACT - 475 - 618 - 2220-334100 Library State Aid 2,555 - 2,500 2,343 2,500 2220-335210 Pers Prop Tax Reimbursement - - - - - Intergovernmental 2,555 $ 475 $ 2,500 $ 2,961 $ 2,500 $ 2220-346070 Library Collections 10,920 7,968 11,000 2,782 11,000 Charges for Services 10,920 $ 7,968 $ 11,000 $ 2,782 $ 11,000 $ 2220-362000 Other Miscellaneous Revenue - - - - - 2220-365000 Contributions and Donations - - - 7,500 - 2220-365003 Contributions and Donations - Donor Restricted Use - - - - - 2220-365010 Private Gifts and Bequests 26,114 26,747 30,000 4,764 30,000 2220-365100 Miscellaneous - - - - - Miscellaneous Revenues 26,114 $ 26,747 $ 30,000 $ 12,264 $ 30,000 $ 2220-383004 Operating Transfer from General Fund 34,371 34,371 34,371 17,186 34,371 Other Financing Sources 34,371 $ 34,371 $ 34,371 $ 17,186 $ 34,371 $ Total Revenues 245,520 $ 245,956 $ 352,167 $ 180,852 $ 371,298 $ Library Fund - 2220 54 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 Preliminary Budget Library Fund - 2220 Expenditures 2220-460120-110-0 Salaries and Wages 64,193 71,057 72,689 37,443 75,276 2220-460120-111-0 Seasonal / Temporary - - - - - 2220-460120-112-0 Permanent Part Time 70,328 71,994 95,775 41,097 108,398 2220-460120-120-0 Overtime - - - 5 - 2220-460120-140-0 Employer Contributions 39,099 38,868 47,669 21,984 52,382 2220-460120-147-0 Medical Deduction Reimbursement - - - - - Personnel 173,621 $ 181,919 $ 216,133 $ 100,529 $ 236,056 $ 2220-460120-210-0 Office Supplies & Materials 3,015 4,250 3,500 964 3,600 2220-460120-220-0 Operating Supplies 4,813 4,870 6,000 1,366 6,000 2220-460120-221-0 Library Materials 13,563 11,674 16,000 5,139 18,000 2220-460120-229-0 Library Materials Processing 1,542 1,742 3,000 340 2,000 2220-460120-230-0 Repair & Maintenance Supplies 441 331 1,500 - 200 2220-460120-310-0 Communication & Transportation 5,931 3,140 6,000 2,081 6,000 2220-460120-320-0 Printing, Duplicating, & Binding - - - - - 2220-460120-330-0 Publicity, Subscriptions & Dues 9,328 11,550 13,500 9,298 14,000 2220-460120-340-0 Utility Services 15,755 14,871 18,000 6,175 18,000 2220-460120-350-0 Professional Services 130 - - - - 2220-460120-360-0 Repair & Maintenance Services 16,193 16,353 35,000 19,222 38,000 2220-460120-362-0 Office Machinery & Computers 2,326 1,639 5,500 523 7,500 2220-460120-370-0 Travel & Training 1,568 122 2,000 - 2,000 2220-460120-390-0 Other Purchased Services 717 1,638 3,100 1,349 3,300 2220-460120-397-0 Contracted Workers - - 750 - 750 2220-460120-510-0 Insurance 6,208 6,327 6,852 6,852 8,717 2220-460120-540-0 Special Assessments 409 488 425 [PHONE REDACTED]-460120-870-0 Operating Contingency - - 8,000 - 10,000 2220-460120-880-0 Administrative Costs 4,151 4,900 5,700 2,515 7,158 Materials and Services 86,091 $ 83,895 $ 134,827 $ 56,300 $ 145,650 $ 2220-460120-920-0 Buildings - $ - $ - $ - $ - $ 2220-460120-930-0 Improvements Other than Buildings - $ - $ - $ - $ - $ 2220-460120-940-0 Machinery & Equipment - $ - $ - $ - $ - $ Capital - $ - $ - $ - $ - $ Total Expenditures 259,712 $ 265,813 $ 350,960 $ 156,829 $ 381,706 $ Ending Fund Balance 63,622 $ 43,766 $ 44,973 $ 67,789 $ 34,564 $ 55 ---PAGE BREAK--- Law Enforcement Purpose The Law Enforcement Fund provides the primary financial support for the City Police Department. The Department currently provides policing services through a budgeted staff of 17 sworn officers (including the Chief of Police) and a parking enforcement officer. Summary The City of Whitefish is projecting $2.68M of revenue in FY2022, which represents a 16.6% decrease over the prior year. Budgeted expenditures are projected to increase by 4.7% or $136.94K to $3.08M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1M $2M $3M $4M Revenues by Source Projected 2022 Revenues by Source Other Financing Sources (99.6%) Other Financing Sources (99.6%) Miscellaneous Revenue Miscellaneous Revenue 56 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Intergovernmental Miscellaneous Revenue Other Financing Sources FY2018 FY2019 FY2020 FY2021 FY2022 0 0.5 1 1.5 2 2.5 3 3.5 4 Revenue Changes and Notes: Decrease in CARES Act Funding. $317,601 Increase in MDT Equipment Grant for new Radios $20,000 57 ---PAGE BREAK--- Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating (96.1%) Operating (96.1%) Capital Capital Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 0.5 1 1.5 2 2.5 3 3.5 FY 2022 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department. 58 ---PAGE BREAK--- Expenditure Changes and Notes: Increase in Salary and Wages due to FY22 Salary Plan, Holiday Pay and Retirement related Payouts. $237,388 Decrease in Employer Contributions due to savings in Workers’ Comp and Health Care selections. $20,452. Increase in Repair and Maintenance Supplies for fuel. $5,000 Increase in Travel & Training Budget primarily for Ammunition used in training exercises $5,000 Increase in Insurance for vehicles, property and liability. $18,039 Increase in Administrative Costs due to higher training, IT and Insurance. $8,193. Capital Project #1 - Portable Radio Replacement. Replace 10 portable radios used by patrol in 2010 with dual band 800 MHz capability. Stonegarden Equipment grant to be requested for half of the radios. $60,000. Capital Project #2 – Vehicle Replacement. Replace 2012 Ford Explorer. $53,000. Capital Project #3 – Copier. New multi- function copier to replace current unit which was purchased in 2010. Current unit is only partially functional and needs replaced. $6,837. 59 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 53,822 $ (7,362) $ 435,486 $ 435,486 $ 912,298 $ Revenues 2300-331000 Federal Grants 913 4,183 3,000 - 3,000 2300-331001 HB645-ESC Construction - - - - - 2300-331002 Internet Crimes Against Children Grant - - - - - 2300-331110 Federal Disaster Aid - CARES ACT - 322,192 317,601 186,311 - 2300-331112 Homeland Security - - - - - 2300-334011 Byrne Grant - Reimbursement from NW Drug Task Force - - - - - 2300-334012 Traffic Safety - - - - - 2300-334090 DOT Traffic Safety Equipment Grant - - - - - 2300-334091 Overtime Reimbursement from DOT 8,333 14,913 22,500 6,436 22,500 2300-334151 MDT Equipment Grant - 93,691 10,000 - 30,000 2300-337010 HIDA - Overtime Reimbursmt from NW Drug Task Force - - - - 11,500 2300-[PHONE REDACTED] OCDETF SLOT GRANT - - 11,500 - 1,500 2300-337012 Homeland Security Grant - - 1,500 - - 2300-337013 Youth Mentoring Grant - - - - - 2300-337014 Drug Task Force Grant 89,215 98,750 79,500 34,804 79,500 2300-337015 COPS Hiring Grant - - - - - 2300-337017 Officer Retention and Protection Grant - - - - - 2300-337018 Dept of Justice Grant 2,319 7,572 35,000 - 35,000 2300-337019 School District 44 Reimbursement SRO 33,773 64,897 56,744 - 55,921 Intergovernmental 134,552 $ 606,199 $ 537,345 $ 227,551 $ 238,921 $ 2300-362000 Other Miscellaneous Revenue 12,013 13,522 20,000 2,255 12,000 2300-365000 Contributions and Donations 355 145 - 1,000 - Miscellaneous 12,368 $ 13,667 $ 20,000 $ 3,255 $ 12,000 $ 2300-382010 Sale of General Fixed Assets - 18,414 - - 12,000 2300-383004 Operating Transfer from General Fund 2,366,862 2,545,235 2,657,502 1,328,751 2,657,502 Other Financing Sources 2,366,862 2,563,649 2,657,502 1,328,751 2,669,502 Total Revenues 2,513,783 $ 3,183,515 $ 3,214,847 $ 1,559,558 $ 2,920,423 $ Law Enforcement Fund - 2300 60 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Law Enforcement Fund - 2300 Expenditures 2300-420100-110-0 Salaries and Wages 1,282,252 1,384,705 1,456,100 747,104 1,693,488 2300-420100-112-0 Permanent Part Time 31,887 48,721 48,793 19,181 49,194 2300-420100-120-0 Overtime 81,700 68,542 90,121 37,709 90,138 2300-420100-140-0 Employer Contributions 613,585 613,977 703,230 323,676 682,778 2300-420100-147-0 Medical Deduction Reimbursement 3,936 3,096 - 614 - Personnel 2,013,360 $ 2,119,041 $ 2,298,244 $ 1,128,285 $ 2,515,598 $ 2300-420100-210-0 Office Supplies & Materials 3,693 2,346 8,000 699 4,000 2300-420100-220-0 Operating Supplies 30,806 75,180 50,000 42,288 50,000 2300-420100-230-0 Repair & Maintenance Supplies 50,688 42,748 45,000 19,517 50,000 2300-420100-310-0 Communication & Transportation 1,079 1,040 1,100 533 1,100 2300-420100-320-0 Printing, Duplicating, & Binding - - - - - 2300-420100-330-0 Publicity, Subscriptions & Dues 8,479 6,412 6,000 2,568 6,000 2300-420100-340-0 Utility Services 31,995 32,943 33,000 14,289 27,000 2300-420100-350-0 Professional Services 5,621 6,249 7,500 3,837 7,500 2300-420100-360-0 Repair & Maintenance Services 48,220 39,026 44,800 30,737 44,800 2300-420100-361-0 Motor Vehicle - - - - - 2300-420100-370-0 Travel & Training 15,966 15,582 20,000 4,794 25,000 2300-420100-380-0 Training Services 250 - - - - 2300-420100-390-0 Other Purchased Services 156,015 148,399 166,880 88,529 12,000 2300-420100-397-0 Contracted Workers 79,514 60,385 79,500 37,847 79,500 2300-420100-510-0 Insurance 42,810 41,124 44,501 42,001 62,540 2300-420100-540-0 Special Assessments 429 429 500 [PHONE REDACTED]-420100-880-0 Administrative Costs 45,812 54,242 68,085 26,739 76,278 Materials and Services 521,376 $ 526,106 $ 574,866 $ 314,806 $ 446,218 $ 2300-420100-920-0 Buildings - - 30,600 6,532 - 2300-420100-940-0 Machinery & Equipment 40,230 95,521 41,000 91,648 119,837 Capital 40,230 $ 95,521 $ 71,600 $ 98,180 $ 119,837 $ Total Expenditures 2,574,967 $ 2,740,667 $ 2,944,710 $ 1,541,272 $ 3,081,653 $ Ending Fund Balance (7,362) $ 435,486 $ 705,623 $ 453,772 $ 751,068 $ 61 ---PAGE BREAK--- Crime Victims Assistance 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. Summary The City of Whitefish is projecting N/A of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $5K $10K $15K $20K FY2022 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. 62 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 743 $ 1,473 $ 1,473 $ 1,473 $ 1,473 $ Revenues 2917-351015 Victims and Witness Advocate Surcharge 7,568 10,850 15,000 2,593 10,000 Fines and Forfeitures 7,568 $ 10,850 $ 15,000 $ 2,593 $ 10,000 $ Total Revenues 7,568 $ 10,850 $ 15,000 $ 2,593 $ 10,000 $ Expenditures 2917-410370-725-0 Crime Victim's Assistance 6,838 10,850 15,000 2,593 10,000 Materials and Services 6,838 $ 10,850 $ 15,000 $ 2,593 $ 10,000 $ Total Expenditures 6,838 $ 10,850 $ 15,000 $ 2,593 $ 10,000 $ Ending Fund Balance 1,473 $ 1,473 $ 1,473 $ 1,473 $ 1,473 $ Victim & Witness Assistance Fund - 2917 63 ---PAGE BREAK--- Fire And Ambulance 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. Summary The City of Whitefish is projecting $4.64M of revenue in FY2022, which represents a 4.4% increase over the prior year. Budgeted expenditures are projected to increase by 19% or $791.42K to $4.97M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1M $2M $3M $4M $5M $6M Revenues by Source Projected 2022 Revenues by Source Charges for Services (43.2%) Charges for Services (43.2%) Tax and Assessments (22.3%) Tax and Assessments (22.3%) Other Financing Sources (20.6%) Other Financing Sources (20.6%) Intergovernmental (10%) Intergovernmental (10%) Licenses and Permits Licenses and Permits Miscellaneous Revenue Miscellaneous Revenue 64 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Miscellaneous Revenue Licenses and Permits Intergovernmental Other Financing Sources Tax and Assessments Charges for Services FY2018 FY2019 FY2020 FY2021 FY2022 0 1 2 3 4 5 Revenue Changes and Notes: Increase in Property Taxes due to new construction and higher valuations. $67,569 Increase in Fire Prevention Program Fee derived from new construction in the City. $10,000 Increase in Federal Grants for an Assistance to Firefighter Grant totaling $405,000 for a Type 3 Fire Truck which is an increase over the FY21 grant. Increase for FY22 is $348,750. Increase in Countywide Assessment. $60,000. Increase in Rural Fire Protection Assessments for service $314,189 for FY22 and an additional $100,000 for a new Fire Engine when purchased. Increase over FY21 is $112,084 of which the $100,000 would be one-time. Increase in Contributions and Donations for a local community grant for Firefighter personal protective gear. $4,000. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Tax and Assessments $512,588.16 $965,265.00 $1,032,834.00 Other Financing Sources $476,546.22 $953,092.00 $953,092.00 Miscellaneous Revenue $51,445.26 $20,000.00 $24,000.00 Licenses and Permits $99,848.00 $150,100.00 $160,100.00 Intergovernmental $261,074.31 $465,080.00 $465,000.00 Charges for Services $831,945.30 $1,888,290.00 $2,000,374.00 Total Revenue Source: $2,233,447.25 $4,441,827.00 $4,635,400.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 7% 0% 20% 6.7% 0% 5.9% 4.4% 65 ---PAGE BREAK--- Expenditures by Fund 2022 Expenditures by Fund 100% 100% Fire And Ambulance Budgeted and Historical 2022 Expenditures by Fund Millions Fire And Ambulance FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1 $2 $3 $4 $5 $6 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Fire And Ambulance $1,844,897.94 $4,174,321.00 $4,965,742.00 Total Fire And Ambulance: $1,844,897.94 $4,174,321.00 $4,965,742.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 19% 19% 66 ---PAGE BREAK--- Expenditures by Function Budgeted Expenditures by Function 100% 100% Public Safety Budgeted and Historical Expenditures by Function Millions Public Safety FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1 $2 $3 $4 $5 $6 67 ---PAGE BREAK--- Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating (81.4%) Operating (81.4%) Capital (16.2%) Capital (16.2%) Debt Service Debt Service Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service Capital Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 1 2 3 4 5 6 FY 2022 Objectives 68 ---PAGE BREAK--- 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. Expenditure Changes and Notes: Increase in Salary and Wages due to FY22 Salary Plan, Holiday Payouts and two 40-hour Firefighter/Paramedic FTEs requested. Fire $70,206, Ambulance $154,589. Increase in Employer Contributions due to Health Care Selections, higher salaries and wages and cost related to the two proposed FTEs. Fire $96,080, Ambulance $64,096. Increase in Operating Supplies for Fire for 5 structural Personal Protective Equipment, $2,000 for complete Firefighter kits for the proposed FTEs and $2,000 for radios. $19,000. Increase in Operating Supplies for Ambulance for new radios. $6,500 Increase in Other Purchased Services primarily for a one-time contribution toward the Whitefish Fire Service Area burn tower repair for $30,000 which is partially offset by a reduction in the FECC costs. Overall net increase of $25,000. Decrease in Other Purchased Services in Ambulance due to the FECC being paid with a County Assessment. -$18,000. Increase in Insurance for vehicles, property and liability. $12,774 for Fire and $10,490 for Ambulance. Decrease in Professional Services due to only a portion of the Master Plan occurring in FY22 compared to FY21. -$10,000. Decrease in Principal and Interest due to paying off the Fire SCBAs in FY21. $51,724. Capital Project #1 – Ambulance. Replace a 10-year old ambulance in recommended replacement schedule. Carried over from FY21. $248,780. Capital Project #2 - Brush Truck. Replace the 22-year old Wildland Fire truck. The truck would use the existing flatbed. 100% Fire. Carried over from FY21. $50,000. Capital Project #3 – Replacement Copier - Current copier is malfunctioning and looses connection with the network. The proposed equipment would be a multifunction system that copies, scans and faxes. $7,000. Capital Project #4 - Type 3 Fire Engine. This equipment is designed for mountainous and rural communities with four-wheel drive that can respond to wildfires. This fire engine replaces the City's 1995 Type 1 vehicle. Funding includes $100,000 from the Whitefish Fire Service Area and $350,000 in grant funds. Should the City not be awarded the grant, then a spend-down of cash reserves or a short-term Intercap loan may be considered to ensure this purchase moves forward as scheduled. $450,000. Capital Project #5 – Command Vehicle. The current Assistant Fire Chief's vehicle is 18-years old and experiencing engine problems and will not be able to be used as a utility vehicle. The request is to order a new pick-up for the Fire Chief and move the current 2018 Fire Chief's vehicle to become the Assistant Fire Chief's vehicle. $50,000. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects Operating Personnel Services $1,137,260.97 $2,253,008.00 $2,562,882.00 Materials and Services $192,793.88 $467,328.00 $518,205.00 Bad Debt $368,382.19 $959,843.00 $959,843.00 Total Operating: $1,698,437.04 $3,680,179.00 $4,040,930.00 Capital $60,905.32 $322,200.00 $805,780.00 Total Capital: $60,905.32 $322,200.00 $805,780.00 Debt Service $85,555.58 $171,942.00 $119,032.00 Total Debt Service: $85,555.58 $171,942.00 $119,032.00 Total Expense Objects: $1,844,897.94 $4,174,321.00 $4,965,742.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 13.8% 10.9% 0% 9.8% 150.1% 150.1% -30.8% -30.8% 19% 69 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 461,219 $ 401,565 $ 649,681 $ 649,681 $ 1,337,227 $ Revenues 2340-311010 Real Property Taxes 600,447 617,362 961,265 509,075 1,028,834 2340-311020 Personal Property Taxes 3,281 3,391 4,000 3,513 4,000 Taxes 603,729 $ 620,753 $ 965,265 $ 512,588 $ 1,032,834 $ 2340-323015 Fire Prevention Program Fee 151,075 195,293 150,000 99,798 160,000 2340-323051 Burning Permit 100 100 100 50 100 Licenses & Permits 151,175 $ 195,393 $ 150,100 $ 99,848 $ 160,100 $ 2340-331000 Federal Grants - 890 56,250 14,735 405,000 2340-331107 SAFER Grant - - - - - 2340-331110 Federal Disaster Aid - CARES ACT - 360,960 355,830 185,771 - Intergovernmental - $ 361,850 $ 412,080 $ 200,506 $ 405,000 $ 2340-338050on of Countywide Ambulance Assessment 52,448 28,680 53,000 60,568 60,000 2340-342020 Rural Fire Protection Assessments 290,995 296,495 302,105 149,636 414,189 2340-342050 Ambulance Services 1,641,620 1,483,499 1,563,185 673,220 1,563,185 2340-342055 Rescue Care Program 22,925 26,065 23,000 9,089 23,000 Charges for Services 2,007,988 $ 1,834,739 $ 1,941,290 $ 892,514 $ 2,060,374 $ 2340-362000 Other Miscellaneous Revenue 35,548 40,373 20,000 51,445 20,000 2340-365000 Contributions and Donations - - - - 4,000 Miscellaneous Revenues 35,548 $ 40,373 $ 20,000 $ 51,445 $ 24,000 $ 2340-381070 Proceeds from Notes - - - - - 2340-382010 Sale of General Fixed Assets - - - - - 2340-382011 Proceeds From Property Sale - - - - - 2340-383004 Operating Transfer from General Fund 700,380 853,092 953,092 476,546 953,092 Other Financing Sources 700,380 $ 853,092 $ 953,092 $ 476,546 $ 953,092 $ Total Revenues 3,498,820 $ 3,906,200 $ 4,441,827 $ 2,233,447 $ 4,635,400 $ Fire and Ambulance Fund - 2340 70 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Fire and Ambulance Fund - 2340 Expenditures Fire and Rescue 2340-420400-110-0 Salaries and Wages 497,694 600,146 572,438 291,735 642,644 2340-420400-112-0 Permanent Part Time 6,973 7,870 1,432 4,900 1,509 2340-420400-120-0 Overtime 31,652 30,671 31,207 15,217 29,111 2340-420400-140-0 Employer Contributions 214,160 243,576 269,450 126,789 297,343 2340-420400-147-0 Medical Deduction Reimbursement 784 475 - 259 - 2340-420400-190-0 Other Personal Services - 2,302 5,000 2,737 5,000 Personnel 751,263 $ 885,040 $ 879,527 $ 441,637 $ 975,607 $ 2340-420400-210-0 Office Supplies & Materials 199 661 500 [PHONE REDACTED]-420400-220-0 Operating Supplies 17,448 17,100 22,000 4,723 41,000 2340-420400-230-0 Repair & Maintenance Supplies 20,356 19,421 21,500 5,940 21,500 2340-420400-310-0 Communication & Transportation 118 2,600 250 10 250 2340-420400-320-0 Printing, Duplicating, & Binding - - - - - 2340-420400-330-0 Publicity, Subscriptions & Dues 3,490 697 1,500 2,206 2,000 2340-420400-334-0 Tax, Law, & Other Service Subscription - - - - - 2340-420400-340-0 Utility Services 14,710 15,979 15,000 7,060 15,000 2340-420400-350-0 Professional Services 1,124 3,234 13,200 154 9,400 2340-420400-360-0 Repair & Maintenance Services 45,144 26,892 41,080 13,245 41,080 2340-420400-370-0 Travel & Training 6,904 6,754 5,000 - 5,000 2340-420400-380-0 Training Services 9,022 1,273 2,500 185 2,500 2340-420400-390-0 Other Purchased Services 14,111 8,882 7,000 4,807 32,000 2340-420400-397-0 Contracted Workers 13 - - - - 2340-420400-510-0 Insurance 25,548 22,910 23,934 25,155 36,708 2340-420400-540-0 Special Assessments 219 219 230 [PHONE REDACTED]-420400-880-0 Administrative Costs 17,022 21,056 25,895 10,175 27,999 Materials and Services 175,428 $ 147,680 $ 179,589 $ 73,986 $ 235,167 $ 2340-420400-610-0 Principal 124,240 125,602 126,972 63,508 79,728 2340-420400-620-0 Interest 17,363 14,377 7,519 3,322 3,039 Debt Service 141,603 $ 139,979 $ 134,491 $ 66,830 $ 82,767 $ 2340-420400-920-0 Buildings - - 15,660 3,266 - 2340-420400-930-0 Improvements Other than Buildings - - - - 2340-420400-940-0 Machinery & Equipment - 13,165 50,000 - 517,100 Capital $ 13,165 $ 65,660 $ 3,266 $ 517,100 $ Total Fire and Rescue 1,068,295 $ 1,185,863 $ 1,259,267 $ 585,719 $ 1,810,641 $ Ambulance 2340-420730-110-0 Salaries and Wages 732,962 816,827 860,770 440,964 1,015,359 2340-420730-112-0 Permanent Part Time 13,318 14,198 - 9,596 - 2340-420730-120-0 Overtime 73,837 71,555 72,697 34,016 67,806 2340-420730-125-0 Stand By or Call Back Time - - - - - 2340-420730-130-0 Vac/Sick/Pers/Comp Accrual - - - - - 2340-420730-140-0 Employer Contributions 331,713 389,640 429,014 205,364 493,110 2340-420730-147-0 Medical Deduction Reimbursement 1,746 463 - 43 - 2340-420730-190-0 Other Personal Services - 6,370.4 11,000.0 5,639.2 11,000.0 71 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Fire and Ambulance Fund - 2340 Personnel 1,153,576 $ 1,299,055 $ 1,373,481 $ 695,624 $ 1,587,275 $ 2340-420730-210-0 Office Supplies & Materials 465 1,008 750 248 1,000 2340-420730-220-0 Operating Supplies 29,341 52,087 42,500 26,232 49,000 2340-420730-230-0 Repair & Maintenance Supplies 23,099 19,167 21,500 5,029 21,500 2340-420730-230-4 Repair & Maintenance Supplies - - - - - 2340-420730-310-0 Communication & Transportation 104 54 500 8 500 2340-420730-320-0 Printing, Duplicating, & Binding - - - - - 2340-420730-330-0 Publicity, Subscriptions & Dues 2,739 1,589 2,000 4,205 4,000 2340-420730-340-0 Utility Services 26,176 27,479 27,500 11,481 27,500 2340-420730-350-0 Professional Services 25,729 29,508 58,000 4,114 48,000 2340-420730-360-0 Repair & Maintenance Services 33,223 30,509 30,020 11,832 30,020 2340-420730-370-0 Travel & Training 5,158 3,365 5,000 665 5,000 2340-420730-380-0 Training Services 16,016 3,121 7,500 - 7,500 2340-420730-390-0 Other Purchased Services 33,672 20,378 20,000 9,621 2,000 2340-420730-397-0 Contracted Workers 13 - - - - 2340-420730-510-0 Insurance 28,748 24,802 31,508 29,008 41,998 2340-420730-540-0 Special Assessments 512 512 600 [PHONE REDACTED]-420730-555-0 Bank Service Charges - - - - - 2340-420730-880-0 Administrative Costs 26,340 33,003 40,361 15,852 44,420 Materials and Services 251,334 $ 246,582 $ 287,739 $ 118,808 $ 283,038 $ 2340-420735-810-0 Losses (Bad Debt Expense) 212,661 35,153 168,250 53,184 168,250 2340-420735-811-0 Adjustments (Medicare, Medicaid & W/C 797,982 818,222 781,593 312,916 781,593 2340-420735-812-0 Adjustments (Rescue Care) 4,106 5,337 10,000 2,282 10,000 2340-420735-813-0 Adjustments (City Resident) - - - - - Ambulance Account Adjustments 1,014,749 $ 858,711 $ 959,843 $ 368,382 $ 959,843 $ 2340-420730-610-0 Principal 64,549 34,122 34,980 17,592 35,233 2340-420730-620-0 Interest 5,970 4,487 2,471 1,134 1,032 Debt Service 70,520 $ 38,609 $ 37,451 $ 18,726 $ 36,265 $ 2340-420730-920-0 Buildings - - 36,540 7,877 - 2340-420730-930-0 Improvements Other than Buildings - - - - 2340-420730-940-0 Machinery & Equipment - 29,262 220,000 49,762 288,680 Capital $ 29,262 $ 256,540 $ 57,639 $ 288,680 $ Total Ambulance 2,490,179 $ 2,472,220 $ 2,915,054 $ 1,259,179 $ 3,155,101 $ Total Fire and Ambulance Fund 3,558,474 $ 3,658,083 $ 4,174,321 $ 1,844,898 $ 4,965,742 $ Ending Fund Balance 401,565 $ 649,681 $ 917,187 $ 1,038,231 $ 1,006,885 $ 72 ---PAGE BREAK--- Building Codes 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. Summary The City of Whitefish is projecting $725.5K of revenue in FY2022, which represents a 9.8% increase over the prior year. Budgeted expenditures are projected to increase by 773.6% or $665.63K to $751.68K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $250K $500K $750K $1M $1.25M Revenue by Fund 2022 Revenue by Fund 100% 100% Building Codes 73 ---PAGE BREAK--- Budgeted and Historical 2022 Revenue by Fund Millions Building Codes FY2018 FY2019 FY2020 FY2021 FY2022 $0 $0.2 $0.4 $0.6 $0.8 $1 $1.2 Revenues by Source Projected 2022 Revenues by Source Licenses and Permits (86.1%) Licenses and Permits (86.1%) Charges for Services (13.8%) Charges for Services (13.8%) Miscellaneous Revenue (0.07%) Miscellaneous Revenue (0.07%) 74 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Intergovernmental Miscellaneous Revenue Charges for Services Licenses and Permits FY2018 FY2019 FY2020 FY2021 FY2022 0 0.2 0.4 0.6 0.8 1 1.2 Revenue Changes and Notes: Increases in all of the Revenues related to building in Whitefish due to strong construction activity. $65,000 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Miscellaneous Revenue $264.26 $500.00 $500.00 Licenses and Permits $419,058.00 $560,000.00 $625,000.00 Charges for Services $63,759.80 $100,000.00 $100,000.00 Total Revenue Source: $483,082.06 $660,500.00 $725,500.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 0% 11.6% 0% 9.8% 75 ---PAGE BREAK--- Expenditures by Function Budgeted Expenditures by Function Public Safety (86.9%) Public Safety (86.9%) Miscellaneous (13.1%) Miscellaneous (13.1%) Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Miscellaneous Public Safety FY2018 FY2019 FY2020 FY2021 FY2022 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 76 ---PAGE BREAK--- Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating (94.7%) Operating (94.7%) Capital Capital Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service Capital Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 77 ---PAGE BREAK--- FY 2022 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 2022 budget proposes building activity to continue to grow from FY 2021 budget based on actuals. Expenditure Changes and Notes: Increase in Salary and Wages due to FY22 Salary Plan and one new Planning and Building FTE to assist in addressing the increased construction activity in the City. Construction Inspection $29,729 and Columbia Falls $7,314. Increase in Employer Contributions due to one new Planning and Building FTE partially offset by reductions in Health Care and Workers’ Comp. Construction Inspection $15,838 and Columbia Falls $4,150. Increase in Repair and Maintenance Services for a one-time remodel of the front desk area of City Hall to accommodate the new FTE. $25,000. Capital Project #1 – Vehicle for Building . New vehicle added to fleet. $40,000. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects Operating Personnel Services $215,334.15 $505,511.00 $562,641.00 Materials and Services $37,414.86 $100,067.00 $149,042.00 Total Operating: $252,749.01 $605,578.00 $711,683.00 Capital $66,798.00 $70,000.00 $40,000.00 Total Capital: $66,798.00 $70,000.00 $40,000.00 Debt Service $0.00 $1,735.00 $0.00 Total Debt Service: $0.00 $1,735.00 $0.00 Total Expense Objects: $319,547.01 $677,313.00 $751,683.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 11.3% 48.9% 17.5% -42.9% -42.9% N/A N/A 11% 78 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 245,360 $ 534,457 $ 988,920 $ 988,920 $ 972,107 $ Revenues 2394-323010 Building Plan Review 245,232 322,513 200,000 135,124 225,000 2394-323011 Building Permit 339,421 413,022 250,000 206,529 275,000 2394-323012 Electrical Permit 51,600 67,329 40,000 28,924 45,000 2394-323013 Plumbing 40,439 49,125 35,000 27,175 40,000 2394-323017 Mechanical Permits 40,504 54,267 35,000 21,306 40,000 Licenses & Permits 717,196 $ 906,256 $ 560,000 $ 419,058 $ 625,000 $ 2394-331110 Federal Disaster Aid - CARES ACT - 274 - - - Intergovernmental - $ 274 $ - $ - $ - $ 2394-342041 Columbia Falls Interlocal Contract 68,151 108,467 100,000 63,760 100,000 2394-362000 Other Miscellaneous Revenue 1,469 2,646 500 264 500 Charges for Services 69,620 $ 111,113 $ 100,500 $ 64,024 $ 100,500 $ Total Revenues 786,815 $ 1,017,643 $ 660,500 $ 483,082 $ 725,500 $ Building Codes Fund - 2394 79 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Building Codes Fund - 2394 Expenditures Construction Inspection 2394-420530-110-0 Salaries and Wages 246,188 273,872 290,125 126,972 319,851 2394-420530-112-0 Permanent Part Time 1,685 2,696 1,909 1,719 2,012 2394-420530-120-0 Overtime 9 25 94 36 95 2394-420530-130-0 Vac/Sick/Pers/Comp Accrual - - - - - 2394-420530-140-0 Employer Contributions 111,357 115,916 131,730 54,199 147,568 2394-420530-147-0 Medical Deduction Reimbursement 252 492 - 269 - Personnel 359,491 $ 393,002 $ 423,858 $ 183,196 $ 469,526 $ 2394-420530-210-0 Office Supplies & Materials 1,192 2,962 3,000 562 3,000 2394-420530-220-0 Operating Supplies 5,779 9,996 7,200 6,263 25,200 2394-420530-230-0 Repair & Maintenance Supplies 6,099 4,207 6,000 797 6,000 2394-420530-310-0 Communication & Transportation 39 1 250 1 250 2394-420530-320-0 Printing, Duplicating, & Binding - - - - - 2394-420530-330-0 Publicity, Subscriptions & Dues 4,810 3,028 4,950 3,424 4,950 2394-420530-340-0 Utility Services 10,508 10,001 10,500 4,323 10,500 2394-420530-350-0 Professional Services 8,458 7,005 10,000 131 10,000 2394-420530-360-0 Repair & Maintenance Services 17,361 18,365 19,350 6,281 44,350 2394-420530-370-0 Travel & Training 4,986 2,658 6,500 - 6,500 2394-420530-380-0 Training Services - - - - - 2394-420530-390-0 Other Purchased Services 462 622 500 [PHONE REDACTED]-420530-397-0 Contracted Workers 1,223 - 1,000 - 1,000 2394-420530-510-0 Insurance 8,008 7,874 7,402 7,402 10,389 2394-420530-530-0 Rent / Lease 3,241 2,889 3,386 649 3,386 2394-420530-540-0 Special Assessments 644 106 645 [PHONE REDACTED]-420530-610-0 Principal - - 1,735 - - 2394-420530-880-0 Administrative Costs 9,274 11,204 14,988 5,672 17,052 Materials and Services 82,084 $ 80,917 $ 97,406 $ 35,914 $ 143,722 $ 2394-420530-920-0 Buildings - - - - - 2394-420530-930-0 Improvements Other than Buildings - - - - - 2394-420530-940-0 Machinery & Equipment 1,622 33,570 70,000 66,798 40,000 Capital 1,622 $ 33,570 $ 70,000 $ 66,798 $ 40,000 $ Total Construction and Inspection 443,198 $ 507,489 $ 591,264 $ 285,908 $ 653,248 $ 80 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Building Codes Fund - 2394 Columbia Falls Building Codes 2394-510700-110-0 Salaries and Wages 34,484 35,481 55,225 22,094 62,537 2394-510700-130-0 Vac/Sick/Pers/Comp Accrual - - - - - 2394-510700-140-0 Employer Contributions 17,044 17,561 26,428 10,045 30,578 2394-510700-147-0 Medical Deduction Reimbursement - - - - - Personnel 51,528 $ 53,042 $ 81,653 $ 32,138 $ 93,115 $ 2394-510700-220-0 Operating Supplies - - 400 - 400 2394-510700-230-0 Repair & Maintenance Supplies 1,980 1,695 3,000 505 3,000 2394-510700-340-0 Utility Services - - - - - 2394-510700-510-0 Insurance 1,013 956 996 996 1,920 Materials and Services 2,993 $ 2,650 $ 4,396 $ 1,501 $ 5,320 $ Total Columbia Falls 54,521 $ 55,692 $ 86,049 $ 33,639 $ 98,435 $ Total Building Codes Expenditures 497,719 $ 563,180 $ 677,313 $ 319,547 $ 751,683 $ Ending Fund Balance 534,457 $ 988,920 $ 972,107 $ 1,152,455 $ 945,924 $ 81 ---PAGE BREAK--- Parks, Recreation And Community Services 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. 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. Summary The City of Whitefish is projecting $2.11M of revenue in FY2022, which represents a 0.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 0.2% or $3.9K to $2.13M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $500K $1M $1.5M $2M $2.5M 82 ---PAGE BREAK--- Revenues by Source Projected 2022 Revenues by Source Other Financing Sources (44%) Other Financing Sources (44%) Tax and Assessments (24.2%) Tax and Assessments (24.2%) Intergovernmental (15%) Intergovernmental (15%) Charges for Services (12.9%) Charges for Services (12.9%) Miscellaneous Revenue Miscellaneous Revenue Licenses and Permits (0.06%) Licenses and Permits (0.06%) Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Licenses and Permits Miscellaneous Revenue Charges for Services Intergovernmental Tax and Assessments Other Financing Sources FY2018 FY2019 FY2020 FY2021 FY2022 0 0.25 0.5 0.75 1 1.25 1.5 1.75 2 2.25 Revenue Changes and Notes: 83 ---PAGE BREAK--- Decrease in State Grants compared to FY21. The FY22 grants are $250,000 from the Land and Water Conservation funds for the Armory Park project, the remaining revenues is for the Grouse Mountain maintenance grant and Arbor day. Overall State Grants is decreasing by -$16,400. Decrease in the After School Program due to continued impacts of COVID-19. The budgeted goal is 25 kids enrolling in the program. -$3,270. Increase in Beach Concessions, Boat Launch Passes and Facility Use Rental are increasing $5,000, $2,000 and $18,000 due to increased activity. Floatation rentals are budgeted to return this summer after no activity in the summer of FY21. Increase in Recreation Programs due to additional programming planned in FY22. $4,200. Increase in Other Miscellaneous Revenue is for an MOU with a couple of HOAs for trees and additional Street Trees. $12,500. Decrease in Contributions and Donations to reflect receipt activity. -$7,500 Added a new program revenue called Adopt-a-Tree. $9,000 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Tax and Assessments $308,963.86 $509,151.00 $509,151.00 Other Financing Sources $441,713.22 $932,728.00 $926,757.00 Miscellaneous Revenue $38,531.65 $107,195.00 $83,687.04 Licenses and Permits $200.00 $1,000.00 $1,200.00 Intergovernmental $12,139.03 $298,045.00 $315,500.00 Charges for Services $44,302.60 $268,270.00 $271,800.00 Total Revenue Source: $845,850.36 $2,116,389.00 $2,108,095.04 FY2021 Budgeted vs. FY2022 Budgeted Change) 0% -0.6% -21.9% 20% 5.9% 1.3% -0.4% Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating (85.5%) Operating (85.5%) Capital (14.5%) Capital (14.5%) 84 ---PAGE BREAK--- Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service Capital Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 0.25 0.5 0.75 1 1.25 1.5 1.75 2 2.25 FY 2022 Objectives The objectives of the Parks, Recreation and Community Services Fund for this fiscal year are to: 1. 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 Medium, and the grounds of the Whitefish Cultural Arts Center, Whitefish Library, and City Wastewater Plant. 2. 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. 3. provide a series of recreation programs and special events. 4. provide maintenance for boulevard trees and pre-planting administration. 5. maintain the Hwy. 93 right-of-way landscape and provide weed spraying services on City property and right-of-ways as needed. 6. provide other general beautification and community services as needed. Expenditure Changes and Notes: Increase in Personnel Services including Salaries, Wages and Employer Contributions reflecting the FY22 salary plan. $12,621. Increase in Other Purchased Services for Whitefish Trail Maintenance $7,413 Increase for Monterra and Lake HOA Tree MOU, offset by contribution in Miscellaneous revenue. $9,400 Capital Project #1 - Armory Park Improvement Phase III. Project will be funded through LWCF Grant. Matching funds are secured through other City funds such as Resort Tax and Stormwater. $376,616 Capital Project #2 - Utility work machine. Ten year replacement schedule. Replaces Bobcat Toolcat. $60,000 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects FY2021 Budgeted vs. FY2022 Budgeted Change) 85 ---PAGE BREAK--- Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Operating Personnel Services $624,468.98 $1,221,667.00 $1,234,288.00 Materials and Services $245,400.87 $568,830.00 $589,394.95 Grants to Other Institutions $0.00 $17,082.00 $0.00 Total Operating: $869,869.85 $1,807,579.00 $1,823,682.95 Capital $10,000.00 $330,000.00 $310,000.00 Total Capital: $10,000.00 $330,000.00 $310,000.00 Total Expense Objects: $879,869.85 $2,137,579.00 $2,133,682.95 FY2021 Budgeted vs. FY2022 Budgeted Change) 1% 3.6% N/A 0.9% -6.1% -6.1% -0.2% 86 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 143,804 $ 78,412 $ 178,350 $ 178,350 $ 157,160 $ Revenues 2210-322015 Alcohol Consumption Permit 1,240 890 1,000 200 1,200 Licenses and Permits 1,240 $ 890 $ 1,000 $ 200 $ 1,200 $ 2210-331110 Federal Disaster Aid - CARES ACT - 5,419 5,912 8,363 - 2210-334000 State Grants 24,292 25,610 273,900 3,776 257,500 2210-334001 WF Trail O&M Grants - - 18,233 - 50,000 2210-334002 FWP Fishing Lease - WF Trail 3,500 - - - 8,000 Intergovernmental 27,792 $ 31,030 $ 298,045 $ 12,139 $ 315,500 $ 2210-346007 After School Program 79,077 67,890 83,270 3,784 80,000 2210-346009 Armory Rental 12,528 120 - - - 2210-346014 Beach Concessions 13,267 12,305 7,000 2,666 12,000 2210-346015 Beach Gazebo Rental 6,415 2,615 5,000 1,575 4,000 2210-346016 Boat Launch Passes 24,750 27,767 25,000 11,736 27,000 2210-346017 Beach Floatation Rentals - - - - - 2210-346022 Summer Day Camp 76,478 51,256 80,000 5,235 66,600 2210-346057 Special Events 445 (680) - - - 2210-346080 Recreation Programs - 51,319 60,000 10,890 64,200 2210-346085 Adult Programs 259 (269) - 7 - 2210-346086 Youth Programs 21,863 (463) - (260) - 2210-346402 Facility Use Revenue 9,969 13,547 8,000 8,670 18,000 Charges for Services 245,050 $ 225,407 $ 268,270 $ 44,303 $ 271,800 $ 2210-361020 Verizon Cell Tower Lease 21,057 21,900 22,776 - 23,687 2210-362000 Other Miscellaneous Revenue 14,375 240 4,000 2,758 16,500 2210-362007 Program Guide Proceeds 1,580 3,300 3,500 730 3,500 2210-363010 Maintenance Assessments 462,600 479,648 508,151 307,718 508,151 2210-363040 Penalty & Interest Special Assessments 1,546 1,702 1,000 1,246 1,000 2210-365000 Contributions and Donations 8,174 29,660 31,500 13,482 24,000 2210-365001 WF Trail Operating Endowment 47,156 29,592 45,419 21,562 7,000 2210-365002 Adopt-A-Tree Program - - - - 9,000 Miscellaneous Revenue 556,489 $ 566,042 $ 616,346 $ 347,496 $ 592,838 $ 2210-383004 Operating Transfer from General Fund 793,990 818,603 883,426 441,713 883,426 2210-383010 Transfer from Water Fund 50,511 48,498 49,302 - 43,331 Other Financing Sources 844,501 $ 867,101 $ 932,728 $ 441,713 $ 926,757 $ Total Fund Revenues 1,675,072 $ 1,690,470 $ 2,116,389 $ 845,850 $ 2,108,095 $ Parks, Recreation & Community Services Fund - 2210 87 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 Expenditures Bicycle Path Maintenance Program 2210-430255-110-0 Salaries and Wages 22,141 43,795 45,941 24,412 47,917 2210-430255-111-0 Seasonal / Temporary 328 1,749 4,334 4,134 7,746 2210-430255-120-0 Overtime 16 209 165 18 172 2210-430255-140-0 Employer Contributions 8,979 22,396 26,964 12,162 25,986 Personnel 31,464 $ 68,150 $ 77,404 $ 40,726 $ 81,821 $ 2210-430255-220-0 Operating Supplies 600 1,866 1,500 600 1,500 2210-430255-230-0 Repair & Maintenance Supplies 5,868 599 7,000 632 7,000 2210-430255-330-0 Publicity, Subscriptions & Dues 1 1 100 - 100 2210-430255-360-0 Repair & Maintenance Services 5,325 7,708 10,000 12,828 12,500 2210-430255-510-0 Insurance 763 848 1,280 1,280 1,820 2210-430255-530-0 Rent / Lease 3,262 - 3,400 - 3,400 Materials and Services 15,819 $ 11,021 $ 23,280 $ 15,340 $ 26,320 $ 2210-430255-940-0 Machinery & Equipment - - - - 60,000 Capital - $ - $ - $ - $ 60,000 $ Total Bicycle Path Maintenance 47,283 $ 79,171 $ 100,684 $ 56,066 $ 168,141 $ Whitefish Trail Maintenance 2210-430256-110-0 Salaries and Wages 3,038 2,479 3,010 1,499 3,115 2210-430256-111-0 Seasonal / Temporary - - - - - 2210-430256-120-0 Overtime 20 - 25 - 31 2210-430256-140-0 Employer Contributions 1,818 1,667 1,463 843 1,379 Personnel 4,875 $ 4,146 $ 4,498 $ 2,342 $ 4,525 $ 2210-430256-220-0 Operating Supplies 4,282 3,519 - 5,209 - 2210-430256-230-0 Repair & Maintenance Supplies - - 7,340 - 7,340 2210-430256-330-0 Publicity, Subscriptions & Dues 22 13 - - - 2210-430256-360-0 Repair & Maintenance Services 23,652 22,556 6,000 18,583 7,000 2210-430256-390-0 Other Purchased Services - - 26,977 - 34,390 2210-430256-510-0 Insurance 415 272 375 [PHONE REDACTED]-430256-530-0 Rent / Lease 16,176 18,303 18,585 50 18,860 Materials and Services 44,547 $ 44,663 $ 59,277 $ 24,216 $ 67,886 $ Total Whitefish Trail Maintenance 49,422 $ 48,808 $ 63,775 $ 26,558 $ 72,411 $ Facilities 2210-460220-110-0 Salaries and Wages - 27,719 28,421 14,752 29,410 2210-460220-111-0 Seasonal / Temporary - 2,717 6,375 4,862 2,329 2210-460220-120-0 Overtime - 63 279 27 233 2210-460220-140-0 Employer Contributions - 18,217 19,558 10,016 18,101 Personnel - $ 48,715 $ 54,633 $ 29,657 $ 50,073 $ 2210-460220-220-0 Operating Supplies - 7,847 9,000 4,752 9,000 2210-460220-230-0 Repair & Maintenance Supplies - 3,001 11,500 5,158 10,000 88 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 2210-460220-340-0 Utility Services - 23,549 26,700 15,055 29,904 2210-460220-360-0 Repair & Maintenance Services - 8,422 15,000 1,077 14,000 2210-460220-370-0 Travel & Training - - 1,000 - 1,000 2210-460220-510-0 Insurance - 1,658 915 915 1,284 2210-460220-540-0 Special Assessments - - - 842 - Materials and Services - $ 44,478 $ 64,115 $ 27,798 $ 65,188 $ Total Facilities - $ 93,193 $ 118,748 $ 57,455 $ 115,261 $ Parks & Recreation Administration 2210-460400-110-0 Salaries and Wages 140,062 290,152 260,783 135,291 254,767 2210-460400-111-0 Seasonal / Temporary - - - - - 2210-460400-112-0 Permanent Part Time 1,690 2,697 2,386 1,696 2,515 2210-460400-120-0 Overtime 138 92 2,596 45 308 2210-460400-130-0 Vac/Sick/Pers/Comp Accrual - - 8,768 - - 2210-460400-140-0 Employer Contributions 50,670 94,280 85,144 49,802 106,260 2210-460400-147-0 Medical Deduction Reimbursement 12 12 - 43 - Personnel 192,573 $ 387,233 $ 359,677 $ 186,878 $ 363,850 $ 2210-460400-210-0 Office Supplies & Materials 1,650 1,819 3,800 864 3,800 2210-460400-220-0 Operating Supplies 8,666 11,909 8,000 6,135 10,000 2210-460400-230-0 Repair & Maintenance Supplies 1,274 603 540 81 556 2210-460400-310-0 Communication & Transportation 385 369 500 [PHONE REDACTED]-460400-320-0 Printing, Duplicating, & Binding - - 500 - 500 2210-460400-330-0 Publicity, Subscriptions & Dues 3,564 2,759 2,575 2,384 2,704 2210-460400-337-0 Advertising 298 - - - - 2210-460400-340-0 Utility Services 11,791 9,708 11,200 4,706 11,200 2210-460400-350-0 Professional Services 1,204 2,386 3,100 146 3,100 2210-460400-360-0 Repair & Maintenance Services 6,753 3,374 12,700 535 12,700 2210-460400-370-0 Travel & Training 2,101 4,102 2,000 127 4,000 2210-460400-390-0 Other Purchased Services 7,531 8,229 8,000 1,343 8,000 2210-460400-397-0 Contracted Workers 13 - 510 - 510 2210-460400-510-0 Insurance 5,666 4,186 6,430 6,430 8,454 2210-460400-530-0 Rent / Lease 2,269 2,344 2,275 355 2,275 2210-460400-540-0 Special Assessments 364 - 350 - - 2210-460400-790-0 Grants & Contributions 21,057 - - - - 2210-460400-796-0 Memorial Park Account - 21,900 17,082 - - 2210-460400-880-0 Administrative Costs 23,114 27,718 36,279 14,189 37,438 Materials and Services 97,701 $ 101,405 $ 115,841 $ 37,565 $ 105,737 $ 2210-460400-930-0 Improvements Other than Buildings - 4,050 - - - Capital - $ 4,050 $ - $ - $ - $ Total Parks and Recreation 290,274 $ 492,688 $ 475,518 $ 224,443 $ 469,587 $ City Parks & Properties 2210-460434-110-0 Salaries and Wages 131,544 85,625 92,014 47,690 103,639 2210-460434-111-0 Seasonal / Temporary 48,086 40,242 37,733 13,847 50,426 2210-460434-120-0 Overtime 1,434 2,834 553 [PHONE REDACTED]-460434-140-0 Employer Contributions 68,100 50,403 55,949 20,491 51,452 Personnel 249,164 $ 179,103 $ 186,249 $ 82,164 $ 206,184 $ 89 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 2210-460434-210-0 Office Supplies & Materials 888 758 700 [PHONE REDACTED]-460434-220-0 Operating Supplies 43,035 35,398 32,000 7,681 32,000 2210-460434-230-0 Repair & Maintenance Supplies 63,675 44,296 41,000 18,540 41,000 2210-460434-310-0 Communication & Transportation - - 300 - - 2210-460434-320-0 Printing, Duplicating, & Binding - - 100 - - 2210-460434-330-0 Publicity, Subscriptions & Dues - 127 100 [PHONE REDACTED]-460434-340-0 Utility Services 56,967 56,556 60,000 42,422 58,000 2210-460434-350-0 Professional Services - - 500 - - 2210-460434-360-0 Repair & Maintenance Services 25,050 11,013 24,000 11,049 24,500 2210-460434-370-0 Travel & Training 3,775 558 4,500 - 3,500 2210-460434-390-0 Other Purchased Services 4,924 5,715 8,000 4,592 4,000 2210-460434-510-0 Insurance 11,067 11,537 12,429 12,344 14,316 2210-460434-530-0 Rent / Lease 2,012 2,072 2,600 - 2,600 2210-460434-540-0 Special Assessments 1,268 1,095 1,270 1,106 1,270 Materials and Services 212,660 $ 169,127 $ 187,499 $ 98,389 $ 182,086 $ 2210-460434-931-0 Park Improvements 17,278 825 275,000 - 250,000 2210-460434-940-0 Machinery & Equipment 40,201 16,723 45,000 - - Capital 57,479 $ 17,548 $ 320,000 $ - $ 250,000 $ Total City Parks & Properties 519,304 $ 365,778 $ 693,748 $ 180,553 $ 638,270 $ Urban Forestry Program 2210-460437-110-0 Salaries and Wages 79,756 70,796 77,930 40,724 81,372 2210-460437-111-0 Seasonal / Temporary 760 11,645 34,418 23,711 40,744 2210-460437-120-0 Overtime 171 870 471 [PHONE REDACTED]-460437-140-0 Employer Contributions 43,754 44,177 57,050 29,048 54,331 Personnel 124,441 $ 127,488 $ 169,869 $ 93,701 $ 176,966 $ 2210-460437-210-0 Office Supplies & Materials 77 - - - - 2210-460437-220-0 Operating Supplies 18,630 10,364 8,000 5,248 8,000 2210-460437-230-0 Repair & Maintenance Supplies 5,744 4,555 8,000 118 17,400 2210-460437-232-0 Motor Vehicle Parts 42 - - - - 2210-460437-330-0 Publicity, Subscriptions & Dues 187 232 180 - 250 2210-460437-340-0 Utility Services 534 1,643 1,600 624 1,600 2210-460437-360-0 Repair & Maintenance Services 12,991 4,963 10,000 3,284 4,000 2210-460437-370-0 Travel & Training - 3,654 4,000 (57) 4,000 2210-460437-510-0 Insurance 1,904 2,308 2,394 2,394 3,993 Materials and Services 40,108 $ 27,719 $ 34,174 $ 11,610 $ 39,243 $ 2210-460437-940-0 Machinery & Equipment 150,402 - - - - Capital 150,402 $ - $ - $ - $ - $ Total Urban Forestry Program 314,952 $ 155,207 $ 204,043 $ 105,312 $ 216,209 $ Recreation Programs 2210-460440-110-0 Salaries and Wages - 21,390 8,623 5,104 8,928 2210-460440-111-0 Seasonal / Temporary - 2,466 9,943 2,994 7,222 2210-460440-120-0 Overtime - 25 111 2 77 2210-460440-140-0 Employer Contributions - 10,355 7,391 3,422 6,816 Personnel - $ 34,236 $ 26,068 $ 11,521 $ 23,043 $ 90 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 2210-460440-210-0 Office Supplies & Materials - 300 - - - 2210-460440-220-0 Operating Supplies - 5,716 6,784 2,641 8,830 2210-460440-340-0 Utility Services - 2,068 - 468 1,200 2210-460440-370-0 Travel & Training - 50 - - 120 2210-460440-390-0 Other Purchased Services 184 11,121 20,000 4,375 13,480 2210-460440-510-0 Insurance - 379 643 [PHONE REDACTED]-460440-530-0 Rent / Lease - 32 - - - 2210-460440-540-0 Special Assessments - 842 - - - Materials and Services 184 $ 20,508 $ 27,427 $ 8,127 $ 24,253 $ Total Recreation Programs 184 $ 54,744 $ 53,495 $ 19,649 $ 47,296 $ After School Program 2210-460505-110-0 Salaries and Wages 43,616 34,461 39,129 19,751 39,753 2210-460505-111-0 Seasonal / Temporary 20,873 14,483 20,906 1,333 15,989 2210-460505-120-0 Overtime 604 145 289 - 225 2210-460505-125-0 Stand By or Call Back Time - - - - - 2210-460505-140-0 Employer Contributions 28,529 23,661 28,792 12,073 26,736 Personnel 93,622 $ 72,750 $ 89,116 $ 33,157 $ 82,703 $ 2210-460505-210-0 Office Supplies & Materials 36 38 - - - 2210-460505-220-0 Operating Supplies 9,327 2,118 9,850 4,100 9,860 2210-460505-230-0 Repair & Maintenance Supplies - - - 102 - 2210-460505-340-0 Utility Services 411 235 - - - 2210-460505-360-0 Repair & Maintenance Services - - - - 1,000 2210-460505-370-0 Travel & Training - 2,264 2,500 - 2,120 2210-460505-390-0 Other Purchased Services 1,613 1,558 3,000 - 1,400 2210-460505-397-0 Contracted Workers 390 - - - - 2210-460505-510-0 Insurance 1,244 1,736 1,366 1,366 2,095 Materials and Services 13,021 $ 7,951 $ 16,716 $ 5,568 $ 16,475 $ Total After School Program 106,643 $ 80,701 $ 105,832 $ 38,725 $ 99,178 $ Armory Facility 2210-460507-110-0 Salaries and Wages 10,713 - - - - 2210-460507-120-0 Overtime 16 - - - - 2210-460507-140-0 Employer Contributions 5,396 - - - - Personnel 16,125 $ - $ - $ - $ - $ 2210-460507-220-0 Operating Supplies 2,150 - - - - 2210-460507-230-0 Repair & Maintenance Supplies 3,781 - - - - 2210-460507-340-0 Utility Services 15,851 - - - - 2210-460507-360-0 Repair & Maintenance Services 4,256 - - - - 2210-460507-510-0 Insurance 1,822 - - - - 2210-460507-540-0 Special Assessments 842 - - - - Materials and Services 28,701 $ - $ - $ - $ - $ Total Armory Facility 44,826 $ - $ - $ - $ - $ City Beach 2210-460514-110-0 Salaries and Wages 39,021 28,325 34,400 17,136 35,602 91 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 2210-460514-111-0 Seasonal / Temporary 47,724 49,892 55,908 48,171 61,207 2210-460514-113-0 Part Time / City Beach Ranger 10,532 8,799 5,530 6,335 12,628 2210-460514-114-0 Part Time / State Park AIS 32,410 31,971 43,092 22,685 39,428 2210-460514-120-0 Overtime 4,280 3,757 1,531 2,049 2,002 2210-460514-125-0 Stand By or Call Back Time - - - - - 2210-460514-140-0 Employer Contributions 35,158 30,118 31,013 20,842 27,157 Personnel 169,125 $ 152,861 $ 171,474 $ 117,217 $ 178,024 $ 2210-460514-210-0 Office Supplies & Materials 276 341 500 59 500 2210-460514-220-0 Operating Supplies 13,618 10,369 7,000 2,932 7,000 2210-460514-223-0 Concessions - - - - - 2210-460514-230-0 Repair & Maintenance Supplies 4,418 619 2,000 52 2,000 2210-460514-310-0 Communication & Transportation - - 50 - - 2210-460514-320-0 Printing, Duplicating, & Binding - - 400 - - 2210-460514-330-0 Publicity, Subscriptions & Dues 198 - 300 - - 2210-460514-340-0 Utility Services 13,283 11,903 11,000 3,361 12,000 2210-460514-350-0 Professional Services - - - - - 2210-460514-360-0 Repair & Maintenance Services 1,531 1,245 4,000 1,126 3,000 2210-460514-370-0 Travel & Training 1,870 993 4,000 21 7,500 2210-460514-390-0 Other Purchased Services 560 - 1,000 - 1,000 2210-460514-397-0 Contracted Workers - - - - - 2210-460514-510-0 Insurance 3,773 3,509 3,219 3,219 4,368 2210-460514-540-0 Special Assessments 81 81 85 81 85 Materials and Services 39,607 $ 29,059 $ 33,554 $ 10,850 $ 37,453 $ Total City Beach 208,731 $ 181,920 $ 205,028 $ 128,067 $ 215,477 $ Community Ice Rink 2210-460533-360-0 Repair & Maintenance Services 10,110 - 8,000 - 8,000 2210-460533-510-0 Insurance 3,285 3,296 3,690 3,774 3,750 Materials and Services 13,395 $ 3,296 $ 11,690 $ 3,774 $ 11,750 $ Total Community Ice Rink 13,395 $ 3,296 $ 11,690 $ 3,774 $ 11,750 $ Warming Hut 2210-460534-340-0 Utility Services 372 - - - - Materials and Services 372 $ - $ - $ - $ - $ Total Warming Hut 372 $ - $ - $ - $ - $ Saddle Club 2210-460554-340-0 Utility Services 751 - - - - Materials and Services 751 $ - $ - $ - $ - $ Total Saddle Club 751 $ - $ - $ - $ - $ Special Events 2210-460557-110-0 Salaries and Wages 19,405 - - - - 2210-460557-120-0 Overtime 65 - - - - 2210-460557-125-0 Stand By or Call Back Time - - - - - 92 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 2210-460557-140-0 Employer Contributions 8,877 - - - - Personnel 28,348 $ - $ - $ - $ - $ 2210-460557-210-0 Office Supplies & Materials - - - - - 2210-460557-220-0 Operating Supplies 1,025 - - - - 2210-460557-230-0 Repair & Maintenance Supplies - - - - - 2210-460557-397-0 Contracted Workers - - - - - Materials and Services 1,025 $ - $ - $ - $ - $ Total Special Events 29,373 $ - $ - $ - $ - $ Adult Programs 2210-460590-110-0 Salaries and Wages 2,472 - - - - 2210-460590-111-0 Seasonal / Temporary 614 - - - - 2210-460590-120-0 Overtime - - - - - 2210-460590-125-0 Stand By or Call Back Time - - - - - 2210-460590-140-0 Employer Contributions 505 - - - - Personnel 3,591 $ - $ - $ - $ - $ 2210-460590-220-0 Operating Supplies 29 - - - - Materials and Services 29 $ - $ - $ - $ - $ Total Adult Programs 3,619 $ - $ - $ - $ - $ Youth Programs 2210-460591-110-0 Salaries and Wages 11,760 - - - - 2210-460591-111-0 Seasonal / Temporary 1,593 - - - - 2210-460591-140-0 Employer Contributions 7,080 - - - - 2210-460591-210-0 Office Supplies & Materials 15 - - - - 2210-460591-220-0 Operating Supplies 2,751 - - - - 2210-460591-390-0 Other Purchased Services 5,530 - - - - 2210-460591-510-0 Insurance 355 - - - - Personnel 29,084 $ - $ - $ - $ - $ Total Youth Programs 29,084 $ - $ - $ - $ - $ Summer Camp 2210-460592-110-0 Salaries and Wages 17,656 1,586 24,339 10,872 24,745 2210-460592-111-0 Seasonal / Temporary 32,384 21,012 36,713 8,444 23,970 2210-460592-120-0 Overtime - - 443 - 287 2210-460592-125-0 Stand By or Call Back Time - - - - - 2210-460592-140-0 Employer Contributions 14,933 3,982 21,184 7,789 18,097 Personnel 64,974 $ 26,581 $ 82,679 $ 27,106 $ 67,099 $ 2210-460592-210-0 Office Supplies & Materials 27 100 - - - 2210-460592-220-0 Operating Supplies 6,383 2,345 6,600 135 5,400 2210-460592-230-0 Repair & Maintenance Supplies 2 - - - - 2210-460592-360-0 Repair & Maintenance Services - - - 957 1,000 2210-460592-370-0 Travel & Training - - 240 - 3,760 2210-460592-390-0 Other Purchased Services 9,423 4,795 5,000 - 900 2210-460592-510-0 Insurance 1,443 1,205 499 499 1,944 93 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Parks, Recreation & Community Services Fund - 2210 Materials and Services 17,279 $ 8,445 $ 12,339 $ 1,592 $ 13,004 $ 2210-460592-940-0 Machinery & Equipment - - 10,000 10,000 - Capital - $ - $ 10,000 $ 10,000 $ - $ Total Summer Camp 82,253 $ 35,026 $ 105,018 $ 38,698 $ 80,103 $ Total Expenditures 1,740,463 $ 1,590,532 $ 2,137,579 $ 879,300 $ 2,133,683 $ Ending Fund Balance 78,412 $ 178,350 $ 157,160 $ 144,901 $ 131,572 $ 94 ---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. Summary The City of Whitefish is projecting $210 of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 138.7% or $48K to $82.62K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $25K $50K $75K $100K FY 2022 Objectives The objective of this fund for FY 2022 is to collect contributions and cash in-lieu of parkland. The budget provides a portion of the matching funds for LWCF Grant for the Armory Park Improvement Project. The City divides the collections and uses of Parkland Acquisition into three districts, District East is south of the BNSF Railway, and east of Spokane Avenue (US Highway 93), District West is south of the BNSF Railway and West of Spokane Avenue (US Highway 93) and District North is all of the City North of the BNSF Railway. 95 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 22,282 $ 81,562 $ 119,512 $ 119,512 $ 138,380 $ Beginning Fund Balance - District East 8,425 43,447 44,022 44,022 62,755 Beginning Fund Balance - District West 13,857 11,259 10,262 10,262 10,297 Beginning Fund Balance - District North 0 26,855 65,227 65,227 65,327 Revenues 2990-371010-0 Investment Earnings - East 267 575 75 113 60 2990-371010-1 Investment Earnings - West 218 115 35 24 50 2990-371010-2 Investment Earnings - North 230 346 100 203 100 Interest 714 $ 1,036 $ 210 $ 340 $ 210 $ 2990-381060 Proceeds From Cash In-lieu / District E 41,781 - - 18,658 - 2990-381061 Proceeds From Cash In-lieu / District W - 10,148 - - - 2990-381062 Proceeds From Cash In-lieu / District N 26,625 43,026 - 57,108 - Other Financing Sources 68,406 $ 53,174 $ - $ 75,766 $ - $ Total Revenues 69,120 $ 54,210 $ 210 $ 76,106 $ 210 $ Expenditures 2990-430434-931-0 Park Improvements - East 7,025 - 34,616 - 53,616 2990-430434-931-1 Park Improvements - West 2,816 11,259 - - 10,000 2990-430434-931-2 Park Improvements - North - 5,000 - - 19,000 Capital 9,841 $ 16,259 $ 34,616 $ - $ 82,616 $ Total Expenditures 9,841 $ 16,259 $ 34,616 $ - $ 82,616 $ Ending Fund Balance - District East 43,447 44,022 9,481 62,793 9,199 Ending Fund Balance - District West 11,259 10,262 10,297 10,287 347 Ending Fund Balance - District North 26,855 65,227 65,327 122,538 46,427 Ending Fund Balance 81,562 $ 119,512 $ 85,106 $ 195,618 $ 55,974 $ Parkland Acquisition & Development Fund - 2990 96 ---PAGE BREAK--- WF Trail Construction 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 43 miles of trail and 13 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the Whitefish Trail, including trail and trailhead maintenance, weeds management, DNRC licenses, and the seasonal WT Coordinator. It is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners and is also supported by community partners including Flathead Area Mountain Bikers, Glacier Nordic Club, Montana Fish, Wildlife & Parks, corporate sponsors, and Adopt- A-Trail crews and sponsors, and grants. The objective of the Whitefish Trail Construction Fund for this fiscal year is to continue expanding and improving the trails and amenities of the Whitefish Trail. Projects include construction of the trailhead and ~3.5 miles of trail at Holbrook Overlook, completion of retread and boardwalk projects in Haskill, repair of Smith Lake Trails from blowdown, completion of wayfinding sign installation, and planning for possible Lion Mountain expansion. The objective of the Whitefish Trail Operations and Maintenance Fund for this fiscal year is to continue ongoing operations and maintenance of the entire trail system. Whitefish Trail Map Summary The City of Whitefish is projecting $97K of revenue in FY2022, which represents a 49.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 49% or $93.25K to $97K in FY2022. 97 ---PAGE BREAK--- Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $100K $200K $300K $400K Expenditure Changes and Notes: Capital Project #1 – Trail Improvements. Improvement projects described in the narrative for enhancing the Whitefish Trail. $97,000. 98 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance - $ (3,803) $ 1,865 $ 1,865 $ 2,283 $ Revenues 4540-334000 State Grants 47,787 27,097 73,246 - 50,000 Intergovernmental 47,787 $ 27,097 $ 73,246 $ - $ 50,000 $ 4540-346005 Donations and Sponsors - 7,548 117,418 1,192 47,000 4540-365000 Contributions and Donations 64,053 - - - - Miscellaneous Revenues 64,053 $ 7,548 $ 117,418 $ 1,192 $ 47,000 $ 4540-371010 Investment Earnings - - - - - Interest - $ - $ - $ - $ - $ Total Revenues 111,840 $ 34,646 $ 190,664 $ 1,192 $ 97,000 $ Expenditures 4540-430255-938-0 Trail Improvements 115,643 28,979 190,246 - 97,000 Capital 115,643 $ 28,979 $ 190,246 $ - $ 97,000 $ Total Expenditures 115,643 $ 28,979 $ 190,246 $ - $ 97,000 $ Ending Fund Balance (3,803) $ 1,865 $ 2,283 $ 3,057 $ 2,283 $ Whitefish Trail Construction Fund - 4540 99 ---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 1,718 to 334. The 1% increase in Resort Tax from 2% to 3% was effective July 1, 2015. Summary The City of Whitefish is projecting $4.44M of revenue in FY2022, which represents a 4.4% increase over the prior year. Budgeted expenditures are projected to increase by 0.4% or $18.28K to $4.46M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $2M $4M $6M $8M Resort Tax Allocation 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: 1. 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; 2. 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; 3. 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; 4. 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. 5. Cost of administering the resort tax in an amount equal to five percent of the 3% resort tax per year. 100 ---PAGE BREAK--- Resort Tax Projects Funded Since 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mtn Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community-wide sidewalk replacement project - 84 blocks Soroptimist Park Play Equipment 6th St / Geddes-Baker Ave to 3rd Street-In progress Pickleball Courts at Memorial Park Central Avenue-Railway to 3rd Riverside Tennis Court Renovation 6 and Geddes East 2 Street West 7 Street Update Ped-Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Somers Avenue State Park Road Armory Improvements (Flooring/Lighting/HVAC) Bakke Nature Reserve Parking Lot WAG Dog Park Pave Road and Parking Lot Riverside Park River/Boat Access City Beach Restrooms Lacrosse Fields at Armory Parks with Irrigation Wayfinding Signs Improvement Project Gator for Bike Path Maintenance Armory Parks Improvements - Playground Future Street Projects: Future Parks Projects: East Edgewood (Wisconsin to City Limits) Texas Avenue (Edgewood to North Limits) Armory Park Improvement - Irrigation Well Bike Path Connection – Armory Bike Path Armory(E 2nd Street to Dodger Lane) E. 5th Street (Spokane to Pine) Karrow 7th to W. 2nd) Armory Park Improvements – Irrigation Well Bike Path Connections - Monegan Trailhead and Parking Lot Memorial Park Irrigation and Field Bike Path Connections - Dalen/Les Schwab Connections Armory Park Improvements - Armory Softball Fields Bike Path Connections - per Bike/Ped Master Plan Memorial Park Improvements - Seasonal restrooms Armory Softball Fields - See Bike/Ped Master Plan Memorial Park Improvements - Pavilion th nd th 101 ---PAGE BREAK--- Resort Tax Expenditures (Inception to June 2020): Property tax relief since 1996: $ 14,045,953 Street improvements since 1996: $ 26,603,268 Park improvements since 1996: $ 2,045,658 Haskill Debt Service since 2016: $4,573,078 102 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 2,643,441 $ 3,031,978 $ 1,586,890 $ 1,586,890 $ 1,801,847 $ Beginning Fund Balance - Property Tax Rebate 1,279,776 1,287,532 1,128,193 1,128,193 1,306,006 Beginning Fund Balance - Streets 1,305,330 1,676,455 266,266 266,266 231,774 Beginning Fund Balance - Parks 58,335 67,990 192,432 192,432 264,067 Revenues 2100-315101 Lodging 946,296 975,405 931,834 781,443 1,115,792 2100-315102 Bars and Restaurants 1,643,744 1,557,834 1,651,888 896,681 1,505,394 2100-315103 Retail 1,670,416 1,702,371 1,651,888 1,022,637 1,808,510 Taxes 4,260,456 $ 4,235,610 $ 4,235,610 $ 2,700,760 $ 4,429,696 $ 2100-371010 Investment Earnings 41,930 34,718 12,579 4,671 6,375 Interest Earnings 41,930 $ 34,718 $ 12,579 $ 4,671 $ 6,375 $ Total Revenues 4,302,386 $ 4,270,328 $ 4,248,189 $ 2,705,432 $ 4,436,071 $ Expenditures 2100-430230-920-0 Buildings - - - - - 2100-430230-930-0 Improvements Other than Buildings 20,866 - - - - 2100-430230-932-0 Street Improvements 1,438,047 3,354,111 2,000,000 1,296,455 1,900,000 2100-460430-931-0 Park Improvements 131,032 4,293 270,000 78,113 160,000 2100-460430-940-0 Machinery & Equipment - 20,622 - - - Capital 1,589,945 $ 3,379,026 $ 2,270,000 $ 1,374,568 $ 2,060,000 $ 2100-521002-820-0 Transfers to Other Funds 1,277,625 1,287,597 1,124,310 1,124,310 1,306,006 2100-521032-820-0 Transfers to Other Funds 1,046,280 1,048,793 1,042,913 663,307 1,089,499 Other Financing Uses 2,323,905 $ 2,336,390 $ 2,167,223 $ 1,787,617 $ 2,395,505 $ Total Expenditures 3,913,849 $ 5,715,416 $ 4,437,223 $ 3,162,185 $ 4,455,505 $ Ending Fund Balance 3,031,978 $ 1,586,890 $ 1,397,856 $ 1,130,136 $ 1,782,413 $ Resort Tax Fund - 2100 103 ---PAGE BREAK--- Tax Increment 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 July 15, 2020. Remaining funds must be allocated for projects contracted prior to the expiration date. Summary The City of Whitefish is projecting N/A of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 60.3% or $1.41M to $931K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $2.5M $5M $7.5M $10M FY 2022 Objectives To complete projects under contract and funded with remaining cash funds form TIF resources. Expenditure Changes and Notes: Capital Project #1 – Library Remodel. Interior remodel/partitioning of library area to provide Director Office Space. Assumes $5,000 spent in FY21. $25,000. 104 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 330,051 $ 671,268 $ 2,381,756 $ 2,381,756 $ 931,000 $ Revenues 2310-311010 Real Property Taxes 6,617,769 6,724,371 - 963,035 - 2310-311020 Personal Property Taxes 134,418 72,050 - 60,603 - 2310-312000 P & I on Delinquent Taxes 21,103 25,408 - 18,400 - Taxes 6,773,289 $ 6,821,829 $ - $ 1,042,038 $ - $ 2310-335230 State Entitlement Share 248,865 248,865 - - - Intergovernmental 248,865 $ 248,865 $ - $ - $ - $ 2310-361025 Parking Structure Retail Space Rental 50,364 41,971 - 3,644 - 2310-362000 Other Miscellaneous Revenue 27,723 - - - - Miscellaneous 78,087 $ 41,971 $ - $ 3,644 $ - $ 2310-382011 Proceeds From Property Sale - 481,148 - - - 2310-383021 Transfer from Impact Fees 197,994 - - - - Other Financing Sources 197,994 $ 481,148 $ - $ - $ - $ Total Revenues 7,298,236 $ 7,593,813 $ - $ 1,045,682 $ - $ Expenditures 2310-470330-110-0 Salaries and Wages 184,668 201,347 - 8,538 - 2310-470330-112-0 Permanent Part Time 4,202 4,822 - 267 - 2310-470330-120-0 Overtime 2 13 - - - 2310-470330-140-0 Employer Contributions 70,009 65,203 - 3,605 - 2525-430235-147-0 Medical Deduction Reimbursement - - - 5 - Personnel 258,881 $ 271,384 $ - $ 12,415 $ - $ 2310-470330-210-0 Office Supplies & Materials 2,956 - - - - 2310-470330-220-0 Operating Supplies 183 7,616 - - - 2310-470330-230-0 Repair & Maintenance Supplies 525 - - - - 2310-470330-300-0 Purchased Services 3,828 - - - - 2310-470330-310-0 Communication & Transportation 18 - - - - 2310-470330-330-0 Publicity, Subscriptions & Dues 591 245 - - - 2310-470330-350-0 Professional Services 23,801 33,934 - 32,021 - 2310-470330-390-0 Other Purchased Services - 298 - - - 2310-470330-510-0 Insurance 4,811 4,801 - - - 2310-470330-591-0 Payment to School District 1,206,098 1,151,088 - - - 2310-470330-770-0 Contributions - - 459,500 - - 2310-470330-880-0 Administrative Costs 6,286 8,281 - - - Materials and Services 1,249,096 $ 1,206,262 $ 459,500 $ 32,021 $ - $ 2310-470330-910-0 Land 539,775 - - - - 2310-470330-920-0 Buildings - 33,543 - 52,109 - 2310-470330-930-0 Improvements Other than Buildings 924,538 1,414,787 1,883,667 74,552 931,000 2310-470330-932-0 Street Improvements - 831,042 - 1,310,356 - 2310-470330-940-0 Machinery & Equipment - 29,385 - - - Capital 1,464,313 2,308,757 1,883,667 1,437,017 931,000 Tax Increment District Fund - 2310 105 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Tax Increment District Fund - 2310 2310-520000-820-0 Transfers to Other Funds 3,984,728 2,096,922 - - - Other Financing Uses 3,984,728 $ 2,096,922 $ - $ - $ - $ Total Expenditures 6,957,019 5,883,325 2,343,167 1,481,453 931,000 Ending Fund Balance 671,268 $ 2,381,756 $ 38,589 $ 1,945,984 $ $ 106 ---PAGE BREAK--- Tax Increment Revenue Bond Debt 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 were paid in full July 15, 2020. There is no activity in this fund for FY22. Summary The City of Whitefish is projecting N/A of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 100% or $3.77M to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1M $2M $3M $4M $5M 107 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 5,301,777 $ 5,634,705 $ 3,773,376 $ 3,773,376 $ $ Revenues 3110-371010 Investment Earnings 58,909 44,658 - - - Interest 58,909 $ 44,658 $ - $ - $ - $ 3110-383011 Transfer from TIF District Fund 3,984,728 2,096,922 - - - Other Financing Sources 3,984,728 $ 2,096,922 $ - $ - $ - $ Total Revenues 4,043,638 $ 2,141,579 $ - $ - $ - $ Expenditures 3110-490200-610-0 Principal 3,461,442 3,848,000 3,729,092 3,729,091 - 3110-490200-620-0 Interest 249,267 154,909 44,284 44,284 - Debt Service 3,710,709 $ 4,002,909 $ 3,773,376 $ 3,773,376 $ - $ Total Expenditures 3,710,709 $ 4,002,909 $ 3,773,376 $ 3,773,376 $ - $ Ending Fund Balance 5,634,705 $ 3,773,376 $ $ - $ $ Tax Increment Debt Service Debt - 3110 108 ---PAGE BREAK--- Impact Fees 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. Summary The City of Whitefish is projecting $195.2K of revenue in FY2022, which represents a 37.6% increase over the prior year. Budgeted expenditures are projected to increase by 94.4% or $177K to $364.5K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $100K $200K $300K $400K $500K $600K FY 2022 Objectives The objective of the Impact Fee Fund for this fiscal year is to provide a segregated fund to account for appropriate impact fee project expenditures. 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 a second one was completed in FY 2019. Revenue Changes and Notes: Increase in Impact Fees for all categories in the fund are anticipated to be higher due to strong construction occurring in the City. $53,300. Expenditure Changes and Notes: See Projects described in Parks and Stormwater Funds. $364,500. 109 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 293,050 $ 458,520 $ 660,488 $ 660,488 $ 802,388 $ Beginning Fund Balance - Paved Trails 63,157 152,248 166,671 166,671 217,271 Beginning Fund Balance - Parks Maint. Bldg 1,469 9,327 23,631 23,631 31,231 Beginning Fund Balance - ESC 66,714 133,840 251,971 251,971 302,671 Beginning Fund Balance - City Hall/Parking Structure 27,904 70,792 82,495 82,495 89,895 Beginning Fund Balance - Stormwater 133,807 92,312 135,720 135,720 161,320 Revenues 2399-341072 Impact Fee - Paved Trails 98,965 62,794 50,000 47,575 70,000 2399-341073 Impact Fee - Park Maint Building 11,716 14,103 7,500 10,692 12,000 2399-341074 Impact Fee - ESC 181,044 115,635 50,000 52,732 75,000 2399-341075 Impact Fee - City Hall 148,565 10,697 7,000 5,291 8,000 2399-341076 Impact Fee - Stormwater 36,197 41,571 25,000 19,746 29,000 Other Financing Sources 476,487 $ 244,800 $ 139,500 $ 136,036 $ 194,000 $ 2399-371010 Investment Earnings - Paved Trails 1,820 1,818 600 [PHONE REDACTED]-371010 Investment Earnings - Parks Maintenance Building 111 201 100 62 50 2399-371010 Investment Earnings - ESC 2,631 2,496 700 [PHONE REDACTED]-371010 Investment Earnings - City Hall 2,201 1,006 400 [PHONE REDACTED]-371010 Investment Earnings - Stormwater 2,254 1,837 600 403 300 Interest 9,018 $ 7,358 $ 2,400 $ 1,691 $ 1,200 $ Total Revenues 485,504 $ 252,157 $ 141,900 $ 137,727 $ 195,200 $ Impact Fee Fund - 2399 110 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Impact Fee Fund - 2399 Expenditures 2399-430263-230-0 Repair & Maintenance Supplies - - - - - 2399-460434-300-0 Purchased Services 275 - - - - 2399-460434-530-0 Rent / Lease - 3,360 - - - Materials and Services 275 $ 3,360 $ - $ - $ - $ 2399-420120-930-0 Improvements Other than Buildings 30,400 - - - - 2399-430235-930-0 Improvements Other than Buildings - Stormwater 79,946 - 87,500 - 187,500 2399-460434-930-0 Improvements Other than Buildings - - - 600 - 2399-460434-938-0 Trail Improvements 11,418 46,830 100,000 - 177,000 Capital 121,764 $ 46,830 $ 187,500 $ 600 $ 364,500 $ 2399-521000-820-0 Transfers to Other Funds Paved Trails - - - - - 2399-521000-820-0 Transfers to Other Funds Parks Maint. Bldg 3,968 - - - - 2399-521000-820-0 Transfers to Other Funds ESC 86,149 - - - - 2399-521000-820-0 Transfers to Other Funds City Hall/Parking Structure 107,878 - - - - 2399-521000-820-0 Transfers to Other Funds Stormwater - - - - - Other Financing Uses 197,994 $ - $ - $ - $ - $ Total Expenditures 320,034 $ 50,190 $ 187,500 $ 600 $ 364,500 $ Ending Fund Balance - Paved Trails 152,248 166,671 117,271 214,027 110,571 Ending Fund Balance - Parks Maint. Bldg 9,327 23,631 31,231 34,385 43,281 Ending Fund Balance - ESC 133,840 251,971 302,671 305,348 378,021 Ending Fund Balance - City Hall/Parking Structure 70,792 82,495 89,895 87,986 98,095 Ending Fund Balance - Stormwater 92,312 135,720 73,820 155,869 3,120 Ending Fund Balance 458,520 $ 660,488 $ 614,888 $ 797,615 $ 633,088 $ 111 ---PAGE BREAK--- CDBG Housing And Community Development Purpose The CDBG Housing and Community Development Fund provides budget authority to facilitate a “pass-through” grant for first-time homebuyer assistance in Whitefish should a grant be awarded. The Community Development Block Grant (CDBG) Program pays grant funds to the City of Whitefish. These funds are then paid to and administered by the Whitefish Housing Authority. In addition to the CDBG Program, the Whitefish Housing Authority also participates in the HOME Grant Program. Summary The City of Whitefish is projecting $400K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 100% or $400K to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $100K $200K $300K $400K $500K FY 2022 Objectives The FY2022 budget maintains the budget to provide organizational flexibility if needed. 112 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance - $ - $ - $ - $ - $ Revenues 2945-331008 CDBG Community Development Grant - - - - - 2945-331009 CDBG Housing Grant - - 400,000 - 400,000 Intergovernmental - $ - $ 400,000 $ - $ 400,000 $ Total Revenues - $ - $ 400,000 $ - $ 400,000 $ Expenditures 2945-470600-794-0 Homebuyers Assistance - - 380,000 - 380,000 2945-470600-880-0 Administrative Costs - - 20,000 - 20,000 Other Financing Uses - $ - $ 400,000 $ - $ 400,000 $ Total Expenditures - $ - $ 400,000 $ - $ 400,000 $ Ending Fund Balance - $ - $ - $ - $ - $ CDBG/HOME Homebuyers Assistance Fund - 2945 113 ---PAGE BREAK--- Housing Rehabilitati… Grant Purpose The Housing Rehabilitation Grant 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. 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. Summary The City of Whitefish is projecting $7.5K of revenue in FY2022, which represents a 72.7% decrease over the prior year. Budgeted expenditures are projected to decrease by 73.7% or $21.07K to $7.5K in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $10K $20K $30K $40K FY 2022 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. Revenue Changes and Notes: None Expenditure Changes and Notes: None 114 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 429 $ 744 $ 1,069 $ 1,069 $ 0 $ Revenues 2987-362000 Other Miscellaneous Revenue - - 20,000 - - Miscellaneous - $ - $ 20,000 $ - $ - $ 2987-373030 Home Program Loan Repayments 25 - 2,500 - 2,500 2987-373070 USDA Program Loan Repayments 290 325 5,000 65 5,000 Other Financing Sources 315 $ 325 $ 7,500 $ 65 $ 7,500 $ Total Revenues 315 $ 325 $ 27,500 $ 65 $ 7,500 $ Expenditures 2987-470200-852-0 Other Programs Project Activity Cost - - 18,900 - - 2987-470200-880-0 Administrative Costs - - - - - 2987-470440-852-0 Other Programs Project Activity Cost - - 9,669 - 7,500 Other Financing Uses - $ - $ 28,569 $ - $ 7,500 $ Total Expenditures - $ - $ 28,569 $ - $ 7,500 $ Ending Fund Balance 744 $ 1,069 $ 0 $ 1,134 $ 0 $ Housing Rehabilitation Fund - 2987 115 ---PAGE BREAK--- Affordable Housing (Cash In Lieu) Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s affordable housing cash in-lieu program. Summary The City of Whitefish is projecting N/A of revenue in FY2022, which represents a 100% decrease over the prior year. Budgeted expenditures are projected to decrease by 100% or $509K to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $200K $400K $600K $800K FY 2022 Objectives There is no budgeted activity for FY22. 116 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 1,000 $ 1,000 $ 260,000 $ 260,000 $ - $ Revenues 2989-362000 Other Miscellaneous Revenue - 10,000 - - - 2989-362004 Cash in Lieu of Affordable Housing - 249,000 249,000 124,500 - Other Financing Sources - $ 259,000 $ 249,000 $ 124,500 $ - $ Total Revenues - $ 259,000 $ 249,000 $ 124,500 $ - $ Expenditures 2989-470600-794-0 Homebuyers Assistance - - - - - Other Financing Uses - $ - $ 509,000 $ - $ - $ Total Expenditures - $ - $ 509,000 $ - $ - $ Ending Fund Balance 1,000 $ 260,000 $ - $ 384,500 $ - $ Affordable Housing Fund (Cash-in Lieu) - 2989 117 ---PAGE BREAK--- Sidewalk Districts Project (Cash In Lieu) Purpose The Sidewalk Districts Fund provides budget authority for construction of community sidewalks resulting from cash-in-lieu fees paid by developments when new construction occurs in established neighborhoods. Funds are segregated into three districts; east, north and west. Projects are undertaken within each district when sufficient funds are available to build substantial of sidewalks. 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. Summary The City of Whitefish is projecting $990 of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $272.78K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $100K $200K $300K FY2022 Objectives The City divides the collections and uses of Sidewalk Districts funds into three districts, District East is south of the BNSF Railway, and east of Spokane Avenue (US Highway 93), District West is south of the BNSF Railway and West of Spokane Avenue (US Highway 93) and District North is all of the City North of the BNSF Railway. Expenditure Changes and Notes: Sidewalk Improvements for East District budget is $49,811 so funds are available as needed. Sidewalk Improvements for West District budget is $118,308 so funds are available as needed. Sidewalk Improvements for North District budget is $105,161 so funds are available as needed. 118 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 187,909 $ 259,887 $ 271,789 $ 271,789 $ 272,779 $ Revenues 2992-371010 Investment Earnings 3,333 3,462 990 646 500 Interest 3,333 $ 3,462 $ 990 $ 646 $ 500 $ 2992-381060 Proceeds From Cash In-lieu / District E 33,471 - - - - 2992-381061 Proceeds From Cash In-lieu / District W 4,801 8,439 - 3,000 - 2992-381062 Proceeds From Cash In-lieu / District N 30,374 - - 3,744 - Other Financing Sources 68,646 $ 8,439 $ - $ 6,744 $ - $ Total Revenues 71,978 $ 11,902 $ 990 $ 7,390 $ 500 $ Expenditures 2992-430267-939-0 Sidewalk Improvement - - 49,644 - 49,811 2992-430268-939-0 Sidewalk Improvement - - 118,141 - 118,308 2992-430269-939-0 Sidewalk Improvement - - 104,994 - 105,161 Materials and Services - $ - $ 272,779 $ - $ 273,279 $ Total Expenditures - $ - $ 272,779 $ - $ 273,279 $ Ending Fund Balance 259,887 $ 271,789 $ 0 $ 279,179 $ - $ Sidewalk District (Cash in Lieu) - 2992 119 ---PAGE BREAK--- Cash In-Lieu Of Subdivision Street Tree Planting 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 administration, is included in the fee. This option for developers is under section 12-4-22: Planting Strip Landscaping and Street Trees of the City Code. Summary The City of Whitefish is projecting $45 of revenue in FY2022, which represents a 50% decrease over the prior year. Budgeted expenditures are projected to decrease by 7.4% or $3.05K to $38.21K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $10K $20K $30K $40K $50K FY 2022 Objectives The objective of the Subdivision Street Trees Fund for this fiscal year is to accumulate payments from Street Tree agreements and provide for tree installation. Expenditure Changes and Notes: The FY2022 budget appropriates funds to be available if needed. 120 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 31,080 $ 24,780 $ 41,460 $ 41,460 $ 38,160 $ Revenues 2993-371010 Investment Earnings - 300 90 - 45 Interest - $ 300 $ 90 $ - $ 45 $ 2993-343301 Cash-in-lieu of Subdivision Street Trees 2,520 16,380 - - - Other Financing Sources 2,520 $ 16,380 $ - $ - $ - $ Total Revenues 2,520 $ 16,680 $ 90 $ - $ 45 $ Expenditures 2993-460439-230-0 Repair & Maintenance Supplies 8,820 - 41,250 - 38,205 Materials and Services 8,820 $ - $ 41,250 $ - $ 38,205 $ Total Expenditures 8,820 $ - $ 41,250 $ - $ 38,205 $ Ending Fund Balance 24,780 $ 41,460 $ 300 $ 41,460 $ - $ Subdivision Street Trees (Cash in Lieu) - 2993 121 ---PAGE BREAK--- Light District #1 (Residential) Purpose The Residential Lighting District Fund 2400 provides budget authority to provide, maintain, and improve residential street lighting within the City. The district is funded through a lighting assessment. Summary The City of Whitefish is projecting $105.8K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 24.9% or $18.91K to $94.79K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $50K $100K $150K FY 2022 Objectives The objective of the Residential Lighting District Funds for this fiscal year is to provide street lighting within residential district. Funds are used to pay for electricity used by street lights located in the districts and to support capital improvement and replacement of system components. Revenue Changes and Notes: The revenue for assessments is budgeted for no increases. $0 Expenditure Changes and Notes: Increase for painting of light poles. $18,000. 122 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 44,685 $ 43,117 $ 44,509 $ 44,509 $ 74,416 $ Revenues 2400-362000 Other Miscellaneous Revenue (239) - - - - 2400-363010 Maintenance Assessments 102,266 99,785 105,495 65,835 105,495 2400-363040 Penalty & Interest Special Assessments 372 350 300 283 300 Miscellaneous Revenues 102,399 $ 100,135 $ 105,795 $ 66,117 $ 105,795 $ Total Revenues 102,399 $ 100,135 $ 105,795 $ 66,117 $ 105,795 $ Expenditures 2400-430263-110-0 Salaries and Wages 17,937 18,300 18,793 10,323 19,392 2400-430263-120-0 Overtime 66 45 175 43 176 2400-430263-140-0 Employer Contributions 6,622 6,579 7,041 7,041 8,710 2400-430263-147-0 Medical Deduction Reimbursement - - - - - Personnel 24,626 $ 24,924 $ 26,009 $ 17,408 $ 28,278 $ 2400-430263-220-0 Operating Supplies 117 101 - - - 2400-430263-230-0 Repair & Maintenance Supplies 10,219 18,913 12,000 102 10,000 2400-430263-330-0 Publicity, Subscriptions & Dues - - - - - 2400-430263-340-0 Utility Services 39,240 34,329 35,000 14,102 35,000 2400-430263-350-0 Professional Services - - - - - 2400-430263-360-0 Repair & Maintenance Services 5,105 2,305 1,600 - 20,000 2400-430263-370-0 Travel & Training - - - - - 2400-430263-390-0 Other Purchased Services - - - - - 2400-430263-510-0 Insurance 600 499 495 [PHONE REDACTED]-430263-530-0 Rent / Lease - - - - - 2400-430263-880-0 Administrative Costs 645 625 784 303 843 Materials and Services 55,926 $ 56,773 $ 49,879 $ 15,002 $ 66,515 $ 2400-430263-940-0 Machinery & Equipment 23,414 17,047 - - - Capital 23,414 $ 17,047 $ - $ - $ - $ Total Expenditures 103,966 $ 98,743 $ 75,888 $ 32,410 $ 94,793 $ Ending Fund Balance 43,117 $ 44,509 $ 74,416 $ 78,216 $ 85,418 $ Residential Light District #1 - 2400 123 ---PAGE BREAK--- Light District #4 (Commercial) Purpose The Commercial Lighting District Fund 2410 provide budget authority to provide, maintain, and improve commercial street lighting within the City. The district is funded through a lighting assessment. Summary The City of Whitefish is projecting $102.45K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 1.8% or $1K to $57.29K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $25K $50K $75K $100K $125K FY 2022 Objectives The objective of the Commercial Lighting District Fund for this fiscal year is to provide street lighting within the commercial areas of the City. Funds are used to pay for electricity used by street lights located in the Commercial Lighting District and to support capital improvement and replacement of system components. Revenue Changes and Notes: • The revenue for assessments is budgeted for no increases. $0 Expenditure Changes and Notes: • None 124 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance (1,531) $ 47,375 $ 111,153 $ 111,153 $ 157,311 $ Revenues 2410-362000 Other Miscellaneous Revenue 92 20,082 - - - 2410-363010 Maintenance Assessments 92,292 97,774 102,196 60,946 102,196 2410-363040 Penalty & Interest Special Assessments 258 406 250 275 250 Miscellaneous Revenues 92,642 $ 118,261 $ 102,446 $ 61,221 $ 102,446 $ Total Revenues 92,642 $ 118,261 $ 102,446 $ 61,221 $ 102,446 $ Expenditures 2410-430263-110-0 Salaries and Wages 17,937 18,300 18,793 10,323 19,392 2410-430263-120-0 Overtime 66 45 175 43 176 2410-430263-140-0 Employer Contributions 6,622 6,579 7,041 4,699 8,710 2410-430263-147-0 Medical Deduction Reimbursement - - - - - Personnel 24,626 $ 24,924 $ 26,009 $ 15,066 $ 28,278 $ 2410-430263-220-0 Operating Supplies 52 103 - - 500 2410-430263-230-0 Repair & Maintenance Supplies 2,901 11,641 8,000 442 6,000 2410-430263-330-0 Publicity, Subscriptions & Dues - - - - - 2410-430263-340-0 Utility Services 14,911 15,394 16,000 5,731 16,000 2410-430263-350-0 Professional Services - - - - - 2410-430263-360-0 Repair & Maintenance Services - 1,296 5,000 - 5,000 2410-430263-370-0 Travel & Training - - - - - 2410-430263-510-0 Insurance 600 499 495 [PHONE REDACTED]-430263-880-0 Administrative Costs 645 625 784 303 843 Materials and Services 19,110 $ 29,559 $ 30,279 $ 6,970 $ 29,015 $ 2410-430263-940-0 Machinery & Equipment - - - - - Capital - $ - $ - $ - $ - $ Total Expenditures 43,735 $ 54,483 $ 56,288 $ 22,036 $ 57,293 $ Ending Fund Balance 47,375 $ 111,153 $ 157,311 $ 150,338 $ 202,464 $ Commercial Light District #4 - 2410 125 ---PAGE BREAK--- Street And Alley 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. Summary The City of Whitefish is projecting $2.33M of revenue in FY2022, which represents a 33.4% increase over the prior year. Budgeted expenditures are projected to increase by 55.4% or $958.05K to $2.69M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1M $2M $3M Revenues by Source Projected 2022 Revenues by Source Tax and Assessments (46%) Tax and Assessments (46%) Intergovernmental (31%) Intergovernmental (31%) Licenses and Permits (22.3%) Licenses and Permits (22.3%) Miscellaneous Revenue Miscellaneous Revenue Charges for Services (0.06%) Charges for Services (0.06%) 126 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Other Financing Sources Charges for Services Miscellaneous Revenue Licenses and Permits Intergovernmental Tax and Assessments FY2018 FY2019 FY2020 FY2021 FY2022 0 0.5 1 1.5 2 2.5 Revenue Changes and Notes: The revenue for assessments is budgeted for no increases. $0 Increase in State Transportation Alternative Grant for the Viaduct Improvement Project $562,000 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Tax and Assessments $649,988.85 $1,071,591.00 $1,071,591.00 Miscellaneous Revenue $32,358.50 $15,000.00 $15,000.00 Licenses and Permits $267,975.55 $497,347.00 $519,559.00 Intergovernmental $80,782.40 $161,565.00 $723,565.00 Charges for Services $116.00 $1,400.00 $1,400.00 Total Revenue Source: $1,031,221.30 $1,746,903.00 $2,331,115.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 0% 0% 4.5% 347.8% 0% 33.4% 127 ---PAGE BREAK--- Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating (57%) Operating (57%) Capital (43%) Capital (43%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 0.5 1 1.5 2 2.5 3 128 ---PAGE BREAK--- FY 2022 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. Expenditure Changes and Notes: Decrease in Wages and Salaries and Employer Contributions primarily due to one FTE that is to be transitioned to the Wastewater Fund for the additional Plant Operator position needed with the expansion of the Wastewater Treatment Plant. -$57,893. Increase in Repair & Maintenance Supplies is due to higher costs of auto and equipment parts based on trend, asphalt repair supplies and pavement marking supplies. $29,000. Increase in Professional Services to miscellaneous consulting agreements such as the birch point quiet zone and transportation plan updates. $95,000. Decrease in Repair and Maintenance Services due to a reduction in asphalt chip seal and street seal services budgets which were added to supplies to self-perform some of the work. -$46,755. Capital Improvement #1 - Viaduct Improvements. Per the Downtown Business Master Plan in cooperation with Transportation Alternatives Grant. $812,000. Capital Improvement #2 - Glenwood Repairs. Roadway Reconstruction. $100,000. Capital Equipment #1 – Retroreflectometer. Maintain compliance with Manual on Uniform Traffic Control Devices (MUTCD) reflectivity requirements. $14,000 Capital Equipment #2 - Pickup 3/4 Ton. Replacement for unit #17 - $45,000 (with trade), split Street/Water/Sewer. $15,000. Capital Equipment #3 Backhoe. Replacement for unit #17 - $120,000 (with trade), split Street/Water/Sewer. $40,000. Capital Equipment #4 - Leaf Vacuum. Per Climate Action Plan - New Equipment to increase productivity leaf pickup. (Total cost of $120,000 split 50/50 between Streets and Stormwater). $60,000. Capital Equipment #5 – Sweeper. Replacement (Total cost of $218,00 split with 50/50 between Streets and Stormwater). $109,000. Capital Equipment #6 - RTK Base Station. For GPS tracking City Assets and Data Collection. $4,130. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects Operating Personnel Services $287,866.39 $773,127.00 $693,690.00 Materials and Services $245,506.11 $738,830.00 $827,889.00 Transfers to Other Funds $0.00 $4,522.00 $10,945.00 Total Operating: $533,372.50 $1,516,479.00 $1,532,524.00 Capital $22,647.50 $212,130.00 $1,154,130.00 Total Capital: $22,647.50 $212,130.00 $1,154,130.00 Total Expense Objects: $556,020.00 $1,728,609.00 $2,686,654.00 FY2021 Budgeted vs. FY2022 Budgeted Change) -10.3% 12.1% 142% 1.1% 444.1% 444.1% 55.4% 129 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 1,064,441 $ 1,439,136 $ 2,019,984 $ 2,019,984 $ 2,038,278 $ Revenues 2110-322031 Cable T.V. Franchise Fee 114,356 111,374 115,000 58,697 125,000 2110-322035 Water Utility ROW Fee 176,190 174,458 179,738 104,788 181,950 2110-322036 Wastewater Utility ROW Fee 177,336 184,934 198,109 102,196 208,109 2110-323022 Street Excavation Permit 4,575 5,750 4,500 2,295 4,500 Licenses and Permits 472,457 $ 476,517 $ 497,347 $ 267,976 $ 519,559 $ 2110-331110 Federal Disaster Aid - CARES ACT - 153 - - - 2110-334000 State Grants - Transportation Alternatives - $ - $ - $ - $ 562,000 $ 2110-335040 Gasoline Tax Apportionment 156,115 158,382 161,565 80,782 161,565 Intergovernmental 156,115 $ 158,536 $ 161,565 $ 80,782 $ 723,565 $ 2110-343370 Plan Review / Construction Oversight 3,464 2,474 1,400 116 1,400 Charges for Services 3,464 $ 2,474 $ 1,400 $ 116 $ 1,400 $ 2110-362000 Other Miscellaneous Revenue 17,956 30,173 15,000 32,359 15,000 2110-363000 Special Assessments - - - - - 2110-363010 Maintenance Assessments 1,007,786 1,015,984 1,068,791 647,393 1,068,791 2110-363040 Penalty & Interest Special Assessments 3,404 3,640 2,800 2,596 2,800 2110-363050 Latecomer Fee (1,896) (1,896) - - - Miscellaneous Revenues 1,027,251 $ 1,047,901 $ 1,086,591 $ 682,347 $ 1,086,591 $ 2110-382010 Sale of General Fixed Assets - 15,495 - - - Other Financing Sources - $ 15,495 $ - $ - $ - $ Total Revenues 1,659,287 $ 1,700,922 $ 1,746,903 $ 1,031,221 $ 2,331,115 $ Street Fund - 2110 130 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Street Fund - 2110 Expenditures Street and Alley 2110-430200-110-0 Salaries and Wages 343,661 407,331 427,776 193,671 413,533 2110-430200-111-0 Seasonal / Temporary 6,607 2,839 2,376 237 2,376 2110-430200-112-0 Permanent Part Time 4,301 5,188 4,772 2,829 5,030 2110-430200-120-0 Overtime 2,374 3,212 6,622 2,589 6,563 2110-430200-125-0 Stand By or Call Back Time - - - - - 2110-430200-130-0 Vac/Sick/Pers/Comp Accrual - - - - - 2110-430200-140-0 Employer Contributions 155,557 171,980 208,462 88,465 164,613 2110-430200-147-0 Medical Deduction Reimbursement 803 534 - 77 - Personnel 513,303 $ 591,083 $ 650,008 $ 287,866 $ 592,115 $ 2110-430200-200-0 Supplies 999 - - - - 2110-430200-210-0 Office Supplies & Materials 1,413 1,362 2,000 300 2,000 2110-430200-220-0 Operating Supplies 16,727 13,294 17,050 9,795 14,150 2110-430200-230-0 Repair & Maintenance Supplies 96,557 108,013 98,000 79,053 127,000 2110-430200-310-0 Communication & Transportation 45 279 400 45 400 2110-430200-320-0 Printing, Duplicating, & Binding 935 877 1,000 38 1,000 2110-430200-330-0 Publicity, Subscriptions & Dues 10,163 12,237 25,850 8,143 17,500 2110-430200-340-0 Utility Services 13,823 15,222 13,832 6,096 17,500 2110-430200-350-0 Professional Services 9,094 15,600 63,100 63,403 158,600 2110-430200-360-0 Repair & Maintenance Services 24,693 128,211 281,480 12,364 234,725 2110-430200-370-0 Travel & Training 1,788 1,608 7,500 - 10,500 2110-430200-390-0 Other Purchased Services 145 294 500 [PHONE REDACTED]-430200-397-0 Contracted Workers 2,062 - - - - 2110-430200-510-0 Insurance 17,656 18,952 16,488 16,768 23,877 2110-430200-520-0 Premiums on Surety Bond - - - - - 2110-430200-530-0 Rent / Lease 1,263 929 1,296 68 1,296 2110-430200-540-0 Special Assessments 29,490 29,217 29,500 29,262 29,500 2110-430200-880-0 Administrative Costs 12,299 15,121 16,316 7,563 18,947 Materials and Services 239,153 $ 361,215 $ 574,312 $ 233,007 $ 657,495 $ 2110-430200-910-0 Land 40,077 - - - - 2110-430200-920-0 Buildings 3,938 - - - - 2110-430200-930-0 Improvements Other than Buildings 182,662 (148) - - - 2110-430200-932-0 Street Improvements 58,872 248 25,000 12,866 912,000 2110-430200-940-0 Machinery & Equipment 18,216 53,233 160,130 9,782 242,130 Capital 303,765 $ 53,333 $ 185,130 $ 22,648 $ 1,154,130 $ 2110-430200-820-0 Transfers to Other Funds 9,014 7,350 4,522 - 10,945 Other Financing Sources 9,014 $ 7,350 $ 4,522 $ - $ 10,945 $ Total Street and Alley Expenditures 1,065,235 $ 1,012,981 $ 1,413,972 $ 543,521 $ 2,414,685 $ 131 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Street Fund - 2110 Ice and Snow Removal 2110-430251-110-0 Salaries and Wages 54,612 17,211 73,819 - 60,859 2110-430251-120-0 Overtime 6,973 2,100 7,280 - 7,535 2110-430251-125-0 Stand By or Call Back Time - - - - - 2110-430251-140-0 Employer Contributions 31,910 8,290 42,020 - 33,181 Personnel 93,496 $ 27,602 $ 123,119 $ - $ 101,575 $ 2110-430251-220-0 Operating Supplies 57 633 - - - 2110-430251-230-0 Repair & Maintenance Supplies 59,922 66,164 74,000 4,070 80,000 2110-430251-330-0 Publicity, Subscriptions & Dues - - - - - 2110-430251-340-0 Utility Services - - - - - 2110-430251-360-0 Repair & Maintenance Services 9,678 371 17,500 601 17,500 2110-430251-370-0 Travel & Training - - - - - 2110-430251-390-0 Other Purchased Services - - - - - 2110-430251-397-0 Contracted Workers 28,950 10,590 70,000 7,310 70,000 2110-430251-510-0 Insurance 2,798 1,734 3,018 518 2,894 Materials and Services 101,405 $ 79,491 $ 164,518 $ 12,499 $ 170,394 $ 2110-430251-940-0 Machinery & Equipment 24,457 - 27,000 - - Capital 24,457 $ - $ 27,000 $ - $ - $ Total Ice and Snow Removal Expenditures 219,358 $ 107,093 $ 314,637 $ 12,499 $ 271,969 $ Total Street Fund Expenditures 1,284,593 $ 1,120,074 $ 1,728,609 $ 556,020 $ 2,686,654 $ Ending Fund Balance 1,439,136.23 $ 2,019,983.96 $ 2,038,277.96 $ 2,495,185.26 $ 1,682,738.96 $ 132 ---PAGE BREAK--- Gas Tax - Special Roads, Streets, & Bridges Allocation Purpose The Bridge and Road Safety and Accountability Act (BaRSAA) Program was established by House Bill 473 during the 2017 Montana Legislative Session and 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 original gas tax allocation. 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. The objective of the Gas Tax - BaRSAA Fund for this fiscal year is to accumulate funds for the next street improvement project, Monegan Road, and account for the required match from the Street Fund. Summary The City of Whitefish is projecting $195.95K of revenue in FY2022, which represents a 106.3% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2019 FY2020 FY2021 FY2022 $0 $100K $200K $300K $400K 133 ---PAGE BREAK--- Revenues by Source Projected 2022 Revenues by Source Intergovernmental (94.4%) Intergovernmental (94.4%) Other Financing Sources Other Financing Sources Revenue Changes and Notes: BaRSAA Allocation is budgeted for an increase based on State formula. Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Miscellaneous Revenue Other Financing Sources Intergovernmental FY2019 FY2020 FY2021 FY2022 0 0.05 0.1 0.15 0.2 0.25 0.3 134 ---PAGE BREAK--- Name FY2021 Budgeted FY2022 Budgeted Revenue Source Other Financing Sources $4,522.00 $10,945.00 Intergovernmental $90,443.00 $185,000.00 Total Revenue Source: $94,965.00 $195,945.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 142% 104.5% 106.3% Expenditures FY 2022 Objective The objective of the Gas Tax - BaRSAA Fund for this fiscal year is to accumulate funds for the next street improvement project, Monegan Road, and account for the required match from the Street Fund. FY 2022 ObjectiveExpeniture Changes and Notes: For FY 2022 there is no budget as funds will be used for projects in future years. 135 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance - $ 163,309 $ 132,285 $ 132,285 $ 227,250 $ Revenues 2821-335040 Gasoline Tax Apportionment 180,270 180,886 90,443 - 185,000 Intergovernmental 180,270 $ 180,886 $ 90,443 $ - $ 185,000 $ 2821-365000 Contributions and Donations - 80,259 - - - Miscellaneous Revenues - $ 80,259 $ - $ - $ - $ 2821-383000 Interfund Operating Transfer In 9,014 7,350 4,522 - 10,945 Other Financing Sources 9,014 $ 7,350 $ 4,522 $ - $ 10,945 $ Total Revenues 189,283 $ 268,495 $ 94,965 $ - $ 195,945 $ Expenditures 2821-430200-932-0 Street Improvements - 299,519 - - - 2821-430230-930-0 Improvements Other than Buildings 25,975 - - - - Capital 25,975 $ 299,519 $ - $ - $ - $ Total Expenditures 25,975 $ 299,519 $ - $ - $ - $ Ending Fund Balance 163,309 $ 132,285 $ 227,250 $ 132,285 $ 423,195 $ BaRSAA Gas Tax Fund - 2821 136 ---PAGE BREAK--- Storm Water Purpose The Stormwater Fund provides budget authority to support the operation, maintenance and improvement of the City’s stormwater system. Summary The City of Whitefish is projecting $450.66K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $616.75K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $200K $400K $600K $800K $1M Revenues by Source Projected 2022 Revenues by Source 97.8% 97.8% 2.2% 2.2% Tax and Assessments Charges for Services 137 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Intergovernmental Charges for Services Tax and Assessments FY2018 FY2019 FY2020 FY2021 FY2022 0 0.1 0.2 0.3 0.4 0.5 Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital (69.7%) Capital (69.7%) Operating (30.3%) Operating (30.3%) 138 ---PAGE BREAK--- Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Operating Capital FY2018 FY2019 FY2020 FY2021 FY2022 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 FY 2022 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. The FY 2019 budget and FY20 budget increased the assessment up to $77.53 to cover the actual costs of maintenance and capital improvements needed for the Stormwater system. No increase was budgeted in FY2021 and no increase is budgeted in FY2020. Expenditure Changes and Notes: Increase in Repair and Maintenance supplies primarily for a one-time project for Cow Creek Nutrient Trading Reduction project to address phosphorus and nitrogen loading. $20,000. Capital Project #1 - Armory Road Stormwater Improvements Capital Project #2 - Riverside Pond Improvements. Sediment Removal project for stormwater collection pond in Riverside Park. Capital Project #3 - Sump Pump Collection. Creekwood, Texas Ave., Colorado Ave. Capital Project #4 - Grouse Parking Rain Garden. Address stormwater issues at Grouse Parking lot though parking lot improvements and a new rain garden. Capital Project #5 - Whitefish Avenue Stormwater Upgrades. Increase capacity to prevent flooding in River's Edge. Capital Project #6 - Edgewood Place Drainage Improvements. Install storm mains & inlets to replace existing ditch system. Capital Equipment #1 – Sweeper. Replacement ($218K split with streets/storm). Capital Equipment #2 - Leaf Vacuum. New Leaf Vacuum to reduce stormwater maintenance demand. 139 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 665,281 $ 841,628 $ 987,664 $ 987,664 $ 821,575 $ Revenues 2525-343370 Plan Review / Construction Oversight 14,600 14,900 10,000 8,550 15,000 Charges for Services 14,600 $ 14,900 $ 10,000 $ 8,550 $ 15,000 $ 2525-363010 Maintenance Assessments 316,610 409,250 440,060 266,699 440,060 2525-363040 Penalty & Interest Special Assessments 589 1,293 600 1,086 600 Miscellaneous 317,199 $ 410,543 $ 440,660 $ 267,785 $ 440,660 $ Total Revenues 331,799 $ 425,443 $ 450,660 $ 276,335 $ 455,660 $ Expenditures 2525-430235-110-0 Salaries and Wages 89,142 99,207 99,261 45,653 103,404 2525-430235-120-0 Overtime 529 963 2,141 617 2,154 2525-430235-140-0 Employer Contributions 41,620 45,067 51,443 22,180 50,577 2525-430235-147-0 Medical Deduction Reimbursement - - - 5 - Personnel 131,291 $ 145,237 $ 152,845 $ 68,456 $ 156,135 $ 2525-430235-210-0 Office Supplies & Materials - - 500 - - 2525-430235-220-0 Operating Supplies 682 - 4,000 - 1,000 2525-430235-230-0 Repair & Maintenance Supplies 568 366 7,000 - 7,000 2525-430235-310-0 Communication & Transportation - - 1,000 - - 2525-430235-320-0 Printing, Duplicating, & Binding - - - - - 2525-430235-330-0 Publicity, Subscriptions & Dues - 495 1,000 - 1,000 2525-430235-340-0 Utility Services - - 500 - - 2525-430235-350-0 Professional Services 10,966 - - - - 2525-430235-360-0 Repair & Maintenance Services - - 2,000 - 22,000 2525-430235-370-0 Travel & Training - 595 2,500 - 2,500 2525-430235-390-0 Other Purchased Services - - 2,000 42 - 2525-430235-397-0 Contracted Workers - - 100 - - 2525-430235-510-0 Insurance - 2,435 2,657 2,657 3,593 2525-430235-540-0 Special Assessments - - - 384 - 2525-430235-730-0 Grants to other Institutions 6,667 6,667 6,667 - 6,667 2525-430235-880-0 Administrative Costs 3,211 3,723 3,980 1,778 4,737 Materials and Services 22,094 $ 14,280 $ 33,904 $ 4,861 $ 48,497 $ 2525-430235-930 Improvements Other than Buildings 2,067 119,891 430,000 96,495 365,000 2525-430235-940 Machinery and Equipment - - - - 169,000 Capital 2,067 $ 119,891 $ 430,000 $ 96,495 $ 534,000 $ Total Expenditures 155,452 $ 279,408 $ 616,749 $ 169,812 $ 738,632 $ Ending Fund Balance 841,628 $ 987,664 $ 821,575 $ 1,094,187 $ 538,603 $ Stormwater Fund - 2525 140 ---PAGE BREAK--- Water Purpose The Water Fund provides budget authority to support the operation, maintenance and improvement of the water system of the City of Whitefish. Summary The City of Whitefish is projecting $5.26M of revenue in FY2022, which represents a 65.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 58% or $8.8M to $6.37M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $5M $10M $15M $20M Revenues by Source Projected 2022 Revenues by Source Charges for Services (78.9%) Charges for Services (78.9%) Other Financing Sources (20.7%) Other Financing Sources (20.7%) Investment Earnings Investment Earnings Miscellaneous Revenue (0.06%) Miscellaneous Revenue (0.06%) 141 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Intergovernmental Miscellaneous Revenue Investment Earnings Other Financing Sources Charges for Services FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5 5 7.5 10 12.5 15 17.5 Revenue Changes and Notes: Increase in Metered Water Sales due to growth in the City. $44,246. Increase Water Impact Fees/Permits due to strong building activity in the City. $125,000. Increase in Water Installation Charges due to strong building activity in the City. $80,000. Decrease in Interest Earnings due to lower rates in the market. -$17,800. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Other Financing Sources $3,643,449.74 $11,369,913.00 $1,089,499.00 Miscellaneous Revenue $3,293.84 $3,000.00 $3,000.00 Investment Earnings $18,351.51 $34,800.00 $17,000.00 Intergovernmental $32,173.40 $0.00 Charges for Services $2,207,631.74 $3,716,504.00 $4,145,750.00 Total Revenue Source: $5,904,900.23 $15,124,217.00 $5,255,249.00 FY2021 Budgeted vs. FY2022 Budgeted Change) -90.4% 0% -51.1% N/A 11.5% -65.3% 142 ---PAGE BREAK--- Expenditures by Function Budgeted Expenditures by Function Public Works (69.3%) Public Works (69.3%) Debt Service (30%) Debt Service (30%) Other Financing Uses Other Financing Uses Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Miscellaneous Other Financing Uses Debt Service Public Works FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5 5 7.5 10 12.5 15 17.5 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted Change) 143 ---PAGE BREAK--- Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service Operating Capital FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5 5 7.5 10 12.5 15 17.5 FY 2022 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. Expenditure Changes and Notes: Increase in Repair & Maintenance Supplies is due to the cost of ¾ inch meters used by the City and sold to utility customers. $16,000. Decrease in Contracted Workers due to the budget no longer being needed as the work that this line item paid for is being performed by City staff. -$14,812 Increases in Principal and Interest payments primarily due to the financing of the Water Treatment Plant. $454,943. Capital Improvement #1 – Treatment and Supply. Water Treatment Plant Expansion. Finalize variety of projects to increase current water production and treatment capacity (Expand water treatment plant to 8 million gallons per day, upgrade Whitefish Lake pumping station, extend Whitefish Lake intake line). Total project estimate $12.48 million including design, engineering, construction, and bond counsel costs. FY22 budget to be paid with 100% Water Impact Fees. $1,200,000. Capital Improvement #2 – Treatment and Supply. Fencing at Water Intakes. $25,000. Capital Improvement #3 – Distribution - Cast Iron Water Main Replacement. Project every other year + 10 new hydrants per project. (Includes O'Brien, Edgewood (Est. $500,000 in FY22), Glenwood). 25% to be paid with Water Impact Fees or $250,000. $1,000,000. Capital Equipment #1 - Pickup 3/4 Ton. Replacement for unit #17 - $45,000 (with trade), split Street/Water/Sewer. $15,000. Capital Equipment #2 - Backhoe. Replacement for unit #17 - $120,000 (with trade), split Street/Water/Sewer. $40,000. Capital Equipment #3 - Handheld Meter Reader Replacement. $6,200, split Water/Sewer. $3,100. Capital Equipment #4 - Automatic Reading System. Install two additional antennas for the system to collect city- wide meter readings remotely. Total cost of $18,000 split 50/50 between Water and Sewer. $9,000. Capital Projects #1 - IT Improvements. Fiber to Lake Pump Station. $25,000. Capital Projects #2 – IT Improvements. Fiber to Suncrest Booster. $30,000. 144 ---PAGE BREAK--- Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expenditures Public Works $4,153,707.45 $13,602,366.00 $4,416,591.00 Debt Service $711,494.77 $1,456,877.00 $1,911,820.00 Other Financing Uses $60,168.00 $109,470.00 $43,774.00 Total Expenditures: $4,925,370.22 $15,168,713.00 $6,372,185.00 FY2021 Budgeted vs. FY2022 Budgeted Change) -67.5% 31.2% -60% -58% Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital (36.7%) Capital (36.7%) Operating (33.3%) Operating (33.3%) Debt Service (30%) Debt Service (30%) 145 ---PAGE BREAK--- Name FY2020 Actual FY2021 Actual FY2021 Budgeted FY2022 Budgeted Name FY2020 Actual FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects Operating Personnel Services $1,158,630.11 $594,677.90 $1,214,029.00 $1,214,482.00 Materials and Services $656,769.10 $350,390.21 $833,440.00 $856,582.00 Grants to Other Institutions $14,667.00 $0.00 $6,667.00 $6,667.00 Transfers to Other Funds $156,190.00 $60,168.00 $109,470.00 $43,774.00 Depreciation Closed to Contributed Capital $514,589.00 $0.00 Total Operating: $2,500,845.21 $1,005,236.11 $2,163,606.00 $2,121,505.00 Capital $0.00 $3,208,639.34 $11,548,230.00 $2,338,860.00 Total Capital: $0.00 $3,208,639.34 $11,548,230.00 $2,338,860.00 Debt Service $156,921.25 $711,494.77 $1,456,877.00 $1,911,820.00 Total Debt Service: $156,921.25 $711,494.77 $1,456,877.00 $1,911,820.00 Total Expense Objects: $2,657,766.46 $4,925,370.22 $15,168,713.00 $6,372,185.00 FY2021 Budgeted vs. FY2022 Budgeted Change) FY2021 Budgeted vs. FY2022 Budgeted Change) 0% 2.8% 0% -60% N/A -1.9% -79.7% -79.7% 31.2% 31.2% -58% 146 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Total Water Balance 8,560,693 $ 8,741,197 $ Beginning Water Impact Fee Balance 1,631,695 1,406,695 Debt Service Reserves and Haskill Surplus 779,987 1,159,987 Unrestricted Working Capital 6,149,011 6,174,515 Revenues 5210-330000 Intergovernmental Revenues - - - - - 5210-331110 Federal Disaster Aid - CARES ACT - 415 - 287 - 5210-334121 DNRC Grants - - - 31,886 - 5210-334143 DEQ Grant - - - - - Intergovernmental - $ 415 $ - $ 32,173 $ - $ 5210-341077 5% Admin Fee for Impact Fees 17,490 31,275 11,250 20,551 11,250 5210-343021 Metered Water Sales 3,521,199 3,489,166 3,594,754 2,095,760 3,639,000 5210-343024 Sales of Water Materials & Supplies (500) 410 - - - 5210-343025 Water Impact Fees/Permits 338,180 608,104 225,000 427,889 350,000 5210-343026 Water Installation Charges 77,568 103,897 45,000 51,642 80,000 5210-343027 Miscellaneous Water Revenue 24,336 28,635 28,000 22,893 28,000 5210-343029 Late Fee 36,620 25,985 35,000 16,660 35,000 5210-343370 Plan Review / Construction Oversight 6,194 3,807 2,500 125 2,500 Charges for Services 4,021,087 $ 4,291,279 $ 3,941,504 $ 2,635,521 $ 4,145,750 $ 5210-362000 Other Miscellaneous Revenue - - - - - 5210-363050 Latecomer Fee 6,128 658 3,000 3,294 3,000 5210-365000 Contributions and Donations - - - - - Miscellaneous 6,128 $ 658 $ 3,000 $ 3,294 $ 3,000 $ 5210-371010 Investment Earnings 119,637 113,496 34,800 18,352 17,000 Investment Earnings 119,637 $ 113,496 $ 34,800 $ 18,352 $ 17,000 $ 5210-381020 Revenue Bonds - - - - - 5210-381070 Proceeds from Notes - - 10,327,000 2,980,143 - 5210-383029 Transfer from Resort Tax (Haskill Basin Revenue Bond) 1,046,280 1,048,793 1,042,913 663,307 1,089,499 Other Financing Sources 1,046,280 $ 1,048,793 $ 11,369,913 $ 3,643,450 $ 1,089,499 $ Total Revenues 5,193,131 $ 5,454,641 $ 15,349,217 $ 6,332,790 $ 5,255,249 $ Water Fund - 5210 147 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Water Fund - 5210 Expenditures 5210-430500-110 Salaries and Wages 1,065,126 784,232 794,381 396,263 803,922 5210-430500-111 Seasonal / Temporary - 378 2,376 462 2,376 5210-430500-112 Permanent Part Time 7,663 13,262 8,590 6,597 9,054 5210-430500-120 Overtime 13,527 20,609 19,274 11,679 19,178 5210-430500-125 Stand By or Call Back Time 132 - - - - 5210-430500-130 Vac/Sick/Pers/Comp Accrual 10,881 - - - - 5210-430500-140 Employer Contributions 328,580 337,923 389,408 179,175 379,952 5210-430500-147 Medical Deduction Reimbursement 1,803 806 - 502 - Personnel 1,427,712 $ 1,157,210 $ 1,214,029 $ 594,678 $ 1,214,482 $ 5210-430500-200 Supplies 2,968 - - - - 5210-430500-210 Office Supplies & Materials 3,486 2,915 3,500 1,111 3,500 5210-430500-212 Small Items of Equipment - - - - - 5210-430500-220 Operating Supplies 57,472 55,092 62,050 33,935 68,370 5210-430500-230 Repair & Maintenance Supplies 160,962 116,552 221,093 65,639 237,093 5210-430500-310 Communication & Transportation 21,059 20,325 23,000 6,497 23,000 5210-430500-320 Printing, Duplicating, & Binding 1,353 1,643 2,000 440 2,000 5210-430500-330 Publicity, Subscriptions & Dues 29,767 19,848 29,690 11,598 32,040 5210-430500-340 Utility Services 84,066 71,375 72,550 24,442 64,350 5210-430500-350 Professional Services 18,187 31,816 39,150 12,070 44,650 5210-430500-360 Repair & Maintenance Services 41,803 38,932 37,158 12,621 34,658 5210-430500-370 Travel & Training 8,765 5,748 12,700 441 15,700 5210-430500-390 Other Purchased Services 31,669 23,245 23,500 11,277 23,500 5210-430500-397 Contracted Workers 3,531 - 19,312 1,395 4,500 5210-430500-510 Insurance 37,341 35,464 44,043 39,043 52,079 5210-430500-530 Rent / Lease 11,731 12,248 11,296 133 13,296 5210-430500-540 Special Assessments 8,274 17,109 19,055 10,834 19,055 5210-430500-545 Utility ROW Fee 176,190 174,458 181,535 104,788 181,950 5210-430500-730 Grants to other Institutions 23,774 14,667 6,667 - 6,667 5210-430500-830 Deprec-Closed to Retained Earnings 509,536 514,589 - - - 5210-430500-880 Administrative Costs 26,131 30,001 31,808 14,125 36,841 Materials and Services 1,258,066 $ 1,186,025 $ 840,107 $ 350,390 $ 863,249 $ 5210-430600-920 Buildings - - - - - 5210-430500-930 Improvements Other than Buildings - - 11,200,000 3,208,639 2,271,760 5210-430500-940 Machinery & Equipment - - 348,230 - 67,100 Capital - - $ 11,548,230 $ 3,208,639 $ 2,338,860 $ 5210-490500-610 Principal - - 303,345 171,000 550,000 5210-490500-611 PRINCIPAL- HASKILL BASIN BOND - - 927,000 461,000 991,000 5210-490500-620 Interest 26,439 19,296 110,619 18,657 278,507 5210-490500-621 INTEREST - HASKILL BASIN BOND 157,588 137,625 115,913 60,838 92,313 Debt Service 184,026 $ 156,921 $ 1,456,877 $ 711,495 $ 1,911,820 $ 5210-521000-822 Transfer to Parks and Recreation Fund 50,511 48,498 49,302 - 43,331 5210-521002-820 Transfers to Other Funds 92,496 107,692 60,168 60,168 443 Other Financing Uses 143,007 $ 156,190 $ 109,470 $ 60,168 $ 43,774 $ Total Expenditures 3,012,811 $ 2,656,347 $ 15,168,713 $ 4,925,370 $ 6,372,185 $ Ending Total Water Balance 8,741,197 $ 7,624,261 $ Beginning Water Impact Fee Balance 1,406,695 306,695 Debt Service Reserves and Haskill Surplus 1,159,987 1,165,730 Unrestricted Working Capital 6,174,515 6,151,836 148 ---PAGE BREAK--- Wastewater Purpose The Wastewater Fund provides budget authority to support the operation, maintenance and improvement of the City of Whitefish wastewater system. Summary The City of Whitefish is projecting $6.14M of revenue in FY2022, which represents a 66.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 61.5% or $11.5M to $7.2M in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $5M $10M $15M $20M Revenues by Source Projected 2022 Revenues by Source Charges for Services (75%) Charges for Services (75%) Other Financing Sources (24.2%) Other Financing Sources (24.2%) Intergovernmental Intergovernmental Investment Earnings Investment Earnings 149 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Grey background indicates budgeted figures. Miscellaneous Revenue Investment Earnings Intergovernmental Other Financing Sources Charges for Services FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5 5 7.5 10 12.5 15 17.5 20 Revenue Changes and Notes: Increase in Sewer Service Charges. $200,000. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Revenue Source Other Financing Sources $10,327,831.00 $14,238,351.00 $1,489,000.00 Miscellaneous Revenue $2,614.91 $0.00 $0.00 Investment Earnings $7,289.22 $21,000.00 $21,000.00 Intergovernmental $0.00 $25,000.00 $25,000.00 Charges for Services $2,146,470.42 $4,009,180.00 $4,609,180.00 Total Revenue Source: $12,484,205.55 $18,293,531.00 $6,144,180.00 FY2021 Budgeted vs. FY2022 Budgeted Change) -89.5% N/A 0% 0% 15% -66.4% 150 ---PAGE BREAK--- Expenditures by Function Budgeted Expenditures by Function Public Works (78%) Public Works (78%) Debt Service (22%) Debt Service (22%) Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Miscellaneous Debt Service Public Works FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5 5 7.5 10 12.5 15 17.5 20 151 ---PAGE BREAK--- Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital (41.8%) Capital (41.8%) Operating (36.2%) Operating (36.2%) Debt Service (22%) Debt Service (22%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service Operating Capital FY2018 FY2019 FY2020 FY2021 FY2022 0 2.5 5 7.5 10 12.5 15 17.5 20 FY 2022 Objectives 152 ---PAGE BREAK--- 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, the appropriations cover the purchase of equipment and continued construction in FY 2022 for the mandated update to the wastewater treatment plant by the State of Montana and the EPA. Expenditure Changes and Notes: Increase in Wages and Salaries and Employer Contributions primarily due to one FTE that is to be transitioned to the Wastewater Fund for the additional Plant Operator position needed with the expansion of the Wastewater Treatment Plant. $83,603. Increase in Repair and Maintenance Supplies primarily due to the transition of maintenance for Resthaven utilities from the City to those customers who will maintain their own infrastructure and providing City service to that transition point. $245,000. Increase in Professional Services primarily due to the transition of Resthaven utilities from the City to those customers who will need to maintain their own infrastructure and install water meters to that transition point. $78,000. Increase in Repair and Maintenance Services primarily due to the repair of the Headworks at the lift station at the Wastewater Treatment Plant. $22,939. Increases in Principal and Interest payments for the financing of the Wastewater Treatment Plant. $506,564. Capital Project #1 - WWTP Improvements Plant upgrade completed in FY22. $3,395,000 Capital Project #2 - Manhole & Pipe Rehab. Downtown & Other Various locations - Project every other year. $120,000. Capital Project #3 - Piping - Future Capacity Enhancements. Upgrade 1730 LF of collection mains to enhance capacity as per Wastewater Facility Plan. $100,000. Capital Equipment #1 - Pickup 3/4 Ton. Replacement for unit #17 - $45,000 (with trade), split Street/Water/Sewer. $15,000. Capital Equipment #2 - Backhoe. Replacement for unit #17 - $120,000 (with trade), split Street/Water/Sewer. $40,000. Capital Equipment #3 - Handheld Meter Reader Replacement. $6,200, split Water/Sewer. $3,100. Capital Equipment #4 - Sewer Camera. Replace camera that is beyond its useful life. $75,000. Capital Equipment #5 - Automatic Reading System. Install two additional antennas for the system to collect city- wide meter readings remotely. Total cost of $18,000 split 50/50 between Water and Sewer. $9,000. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted Expense Objects Operating Personnel Services $576,556.89 $1,164,605.00 $1,248,208.00 Materials and Services $416,379.71 $990,964.00 $1,351,394.00 Grants to Other Institutions $0.00 $6,667.00 $6,667.00 Total Operating: $992,936.60 $2,162,236.00 $2,606,269.00 Capital $6,298,092.66 $15,458,230.00 $3,010,400.00 Total Capital: $6,298,092.66 $15,458,230.00 $3,010,400.00 Debt Service $353,462.12 $1,074,023.00 $1,580,587.00 Total Debt Service: $353,462.12 $1,074,023.00 $1,580,587.00 Total Expense Objects: $7,644,491.38 $18,694,489.00 $7,197,256.00 FY2021 Budgeted vs. FY2022 Budgeted Change) 7.2% 36.4% 0% 20.5% -80.5% -80.5% 47.2% 47.2% -61.5% 153 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Total Wastewater Balance 4,489,857 $ 4,488,899 Beginning Water Impact Fee Balance 1,081,266 1,555,605 Debt Service Reserves 311,619 808,562 Unrestricted Working Capital 3,096,972 2,124,732 Revenues 5310-330000 Intergovernmental Revenues 17,385 - - - - 5310-331000 Federal Grants - 270,000 - - - 5310-331110 Federal Disaster Aid - CARES ACT - 393 - - - 5310-334000 State Grants - - - - - 5310-334120 Treasure State Endowment Program - 612,500 12,500 - 12,500 5310-334121 DNRC Grants - 112,500 12,500 - 12,500 5310-336020 On Behalf Contribution to Retirement - 17,773 - - - Intergovernmental 17,385 $ 1,013,166 $ 25,000 $ - $ 25,000 $ 5310-341077 5% Admin Fee for Impact Fees 24,083 47,814 20,000 23,714 20,000 5310-343031 Sewer Service Charges 3,540,822 3,698,684 3,962,180 2,043,911 4,162,180 5310-343032 Sewer Inspection Fee 3,080 3,280 2,000 2,540 2,000 5310-343033 Wastewater Impact Fees/Permits 481,703 959,816 400,000 471,300 400,000 5310-343034 Big Mtn Sewer Permits / PIF 50,044 26,616 20,000 73,686 20,000 5310-343036 Miscellaneous Sewer Revenue 540 14,239 3,000 2,391 3,000 5310-343043 Container Charge - - - - - 5310-343370 Plan Review / Construction Oversight 6,615 3,333 2,000 228 2,000 Charges for Services 4,106,886 $ 4,753,782 $ 4,409,180 $ 2,617,771 $ 4,609,180 $ 5310-362000 Other Miscellaneous Revenue - - - - - 5310-363050 Latecomer Fee (1,199) 1,466 - 2,615 - 5310-365000 Contributions and Donations - - - - - Miscellaneous (1,199) $ 1,466 $ - $ 2,615 $ - $ 5310-371010 Investment Earnings 75,794 63,531 21,000 10,328 21,000 Investment Earnings 75,794 $ 63,531 $ 21,000 $ 10,328 $ 21,000 $ 5310-381020 Revenue Bonds - - - - - 5310-381070 Proceeds from Notes - - 14,238,351 10,327,831 1,489,000 Other Financing Sources - $ - $ 14,238,351 $ 10,327,831 $ 1,489,000 $ Total Revenues 4,198,867 $ 5,831,946 $ 18,693,531 $ 12,958,545 $ 6,144,180 $ Wastewater Fund - 5310 154 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Wastewater Fund - 5310 Expenditures 5310-430600-110 Salaries and Wages 1,046,362 760,363 780,840 395,459 840,739 5310-430600-111 Seasonal / Temporary - 378 2,448 429 2,448 5310-430600-112 Permanent Part Time 7,241 12,859 8,113 6,438 8,551 5310-430600-120 Overtime 9,884 8,465 9,369 3,403 9,608 5310-430600-125 Stand By or Call Back Time 88 - - - - 5310-430600-130 Vac/Sick/Pers/Comp Accrual 7,699 - - - - 5310-430600-140 Employer Contributions 309,639 322,454 363,835 170,332 386,862 5310-430600-147 Medical Deduction Reimbursement 1,624 831 - 497 - Personnel 1,382,537 $ 1,105,350 $ 1,164,605 $ 576,557 $ 1,248,208 $ 5310-430600-210 Office Supplies & Materials 3,232 2,540 3,000 1,076 3,000 5310-430600-220 Operating Supplies 144,165 189,131 189,050 67,892 192,350 5310-430600-221 Library Materials - - - - - 5310-430600-230 Repair & Maintenance Supplies 150,347 109,868 175,793 46,516 420,793 5310-430600-310 Communication & Transportation 20,879 19,611 23,000 6,383 23,000 5310-430600-320 Printing, Duplicating, & Binding 1,140 1,434 1,000 436 1,000 5310-430600-330 Publicity, Subscriptions & Dues 17,696 21,518 21,400 11,817 30,750 5310-430600-340 Utility Services 132,874 105,245 107,200 33,108 80,250 5310-430600-350 Professional Services 51,822 107,001 91,100 21,593 169,100 5310-430600-360 Repair & Maintenance Services 30,923 35,454 69,772 68,824 92,711 5310-430600-370 Travel & Training 6,175 6,212 12,700 70 15,700 5310-430600-390 Other Purchased Services 522 19,063 18,250 7,323 18,500 5310-430600-397 Contracted Workers 3,492 - 1,500 - 1,500 5310-430600-510 Insurance 31,998 30,696 40,158 35,158 46,391 5310-430600-530 Rent / Lease 1,869 2,384 500 123 2,506 5310-430600-540 Special Assessments 875 410 875 [PHONE REDACTED]-430600-541 State Assessments & Fees 5,644 4,800 7,000 - 7,000 5310-430600-545 Utility ROW Fee 177,336 184,934 198,109 102,196 208,109 5310-430600-610 Principal - - - - - 5310-430600-730 Grants to other Institutions 6,666 6,666 6,667 - 6,667 5310-430600-750 DEQ Fine - - - - - 5310-430600-810 Losses (Bad Debt Expense) - - - - - 5310-430600-830 Deprec-Closed to Retained Earnings - 774,455 - - - 5310-430600-880 Administrative Costs 24,444 28,098 30,557 13,550 37,859 Materials and Services 812,097 $ 1,649,518 $ 997,631 $ 416,380 $ 1,358,061 $ 5310-430600-920 Buildings 7,529 - - - - 5310-430600-930 Improvements Other than Buildings 997,358 8,588,274 - 6,292,687 - 5310-430600-934 Wastewater System 47,119 - 15,220,000 5,406 2,809,000 5310-430600-940 Machinery & Equipment - 484,001 238,230 - 201,400 Capital 1,052,006 9,072,275 $ 15,458,230 $ 6,298,093 $ 3,010,400 $ 5310-490500-610 Principal 246,000 447,000 758,336 314,000 1,053,000 5310-490500-620 Interest 85,800 82,339 315,687 39,462 527,587 Debt Service 331,800 $ 529,339 $ 1,074,023 $ 353,462 $ 1,580,587 $ Total Expenditures 3,578,440 $ 12,356,482 $ 18,694,489 $ 7,644,491 $ 7,197,256 $ Ending Total Wastewater Balance 4,488,899 $ 3,435,823 $ Beginning Water Impact Fee Balance 813,766 975,605 Debt Service Reserves 808,562 865,144 Unrestricted Working Capital 2,866,572 1,595,074 155 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support the garbage and recycling services contract and administrative services for the solid waste program. Summary The City of Whitefish is projecting $918.45K of revenue in FY2022, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by % or $869.72K to $918.33K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $250K $500K $750K $1M Revenues by Source Projected 2022 Revenues by Source Charges for Services (100%) Charges for Services (100%) Investment Earnings (0.05%) Investment Earnings (0.05%) 156 ---PAGE BREAK--- Budgeted and Historical 2022 Revenues by Source Millions Intergovernmental Investment Earnings Charges for Services FY2018 FY2019 FY2020 FY2021 FY2022 $0 $0.2 $0.4 $0.6 $0.8 $1 Expenditures by Expense Type Budgeted Expenditures by Expense Type 100% 100% Operating 157 ---PAGE BREAK--- Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Operating FY2018 FY2019 FY2020 FY2021 FY2022 0 0.2 0.4 0.6 0.8 1 FY 2022 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 Republic Services. The recently approved contract requires Republic Services to provide collection services for refuse, with the City assuming certain customer assistance services, billing, and general administrative support services for the solid waste collection program. Expenditure Changes and Notes: The FY2022 budget includes contract charges for Republic Services to collect garbage in the City. The anticipated contract amount for this service for the year is anticipated to be $865,000. 158 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Working Capital 94,600 $ 46,439 $ Revenues 5410-343041 Garbage Collection Charges - - - - 913,000 5410-343043 Container Charge - - - - 5,000 Charges for Services - $ - $ - $ - $ 918,000 $ 5410-371010 Investment Earnings 1,807 1,334 450 203 450 Interest 1,807 $ 1,334 $ 450 $ 203 $ 450 $ Total Revenues 1,807 $ 1,334 $ 450 $ 203 $ 918,450 $ Expenditures 5410-430800-110-0 Salaries and Wages 18,404 12,147 32,256 14,054 33,656 5410-430800-111-0 Seasonal / Temporary - - - - - 5410-430800-112-0 Permanent Part Time - - - 1,185 - 5410-430800-120-0 Overtime 82 - - 123 - 5410-430800-130-0 Vac/Sick/Pers/Comp Accrual 255 - - - - 5410-430800-140-0 Employer Contributions 3,322 3,370 11,968 5,328 14,183 2220-460120-147-0 Medical Deduction Reimbursement - - - - - Personnel 22,063 $ 15,517 $ 44,224 $ 20,690 $ 47,839 $ 5410-430800-210-0 Office Supplies & Materials - - - - - 5410-430800-220-0 Operating Supplies 495 - 500 [PHONE REDACTED]-430800-320-0 Printing, Duplicating, & Binding - - - - - 5410-430800-330-0 Publicity, Subscriptions & Dues - - - - - 5410-430800-340-0 Utility Services - - - - - 5410-430800-350-0 Professional Services - - - - - 5410-430800-360-0 Repair & Maintenance Services - - 2,500 - 2,500 5410-430800-370-0 Travel & Training - - - - - 5410-430800-390-0 Other Purchased Services - - - - 865,000 5410-430800-397-0 Contracted Workers - - - - - 5410-430800-510-0 Insurance 256 245 250 250 1,056 5410-430800-540-0 Special Assessments - - - - - 5410-430800-880-0 Administrative Costs 274 324 1,137 515 1,439 Materials and Services 1,025 $ 568 $ 4,387 $ 1,068 $ 870,495 $ 2220-460120-920-0 Buildings - - - - - 2220-460120-930-0 Improvements Other than Buildings - - - - - 2220-460120-940-0 Machinery & Equipment - - - - - Capital - - - - - Total Expenditures 23,087 $ 16,086 $ 48,611 $ 21,758 $ 918,334 $ Ending Working Capital 46,439 $ 46,555 $ Solid Waste Fund - 5410 159 ---PAGE BREAK--- SID Revolving (SID Bond Collateral) Purpose The purpose of a Special Improvement District (SID) Fund is to provide budget authority to collect district assessments and to disburse principal and interest payments on behalf of district property owners and to repay the various City funds for the early retirement of externally held SID bonds. SIDs can be formed to address infrastructure needs (i.e. water, sewer, streets, sidewalks, etc.) in specific neighborhoods or areas of the City or on a City-wide basis. This is the revolving fund for the accouting of required reserves. Summary The City of Whitefish is projecting $400 of revenue in FY2022, which represents a 46.7% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1K $2K $3K FY 2022 Objectives The objective of the SID Funds for this fiscal year is to meet obligations previously incurred to facilitate various community improvement projects. The SID Revolving Fund is used as security for the SID Bonds outstanding and can be used if assessments do not cover the scheduled debt payments. Currently only two SID Bonds are outstanding including SID 166 (JP Road) and SID 167 (Downtown Parking Facility). 160 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 228,366 $ 231,094 $ 233,375 $ 233,375 $ 234,125 $ Revenues 3400-371010 Investment Earnings 2,728 2,281 750 412 400 Interest 2,728 $ 2,281 $ 750 $ 412 $ 400 $ Total Revenues 2,728 $ 2,281 $ 750 $ 412 $ 400 $ Expenditures 3400-521002-820 Paying Agent Fees - - - - - Other Financing Uses - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Fund Balance 231,094 $ 233,375 $ 234,125 $ 233,786 $ 234,525 $ S.I.D. Revolving Fund - 3400 161 ---PAGE BREAK--- SID 166 Bond Debt (J.P. Road Project) Purpose The purpose of the Special Improvement District 166 Fund is to account for assessments and debt service payments for the improvements at J.P. Road and Highway 93. Summary The City of Whitefish is projecting $107.69K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 7.5% or $6.53K to $80.61K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $25K $50K $75K $100K $125K FY 2022 Objectives The objective of the SID Fund for this fiscal year is to meet obligations previously incurred to facilitate SID 166 (JP Road) improvements. 162 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance (27,490) $ (7,349) $ 18,291 $ 18,291 $ 38,843 $ Revenues 3545-363020 Bond Principal and Interest Assessments 108,559 110,882 107,200 73,145 107,200 3545-363040 Penalty & Interest Special Assessments 171 238 250 134 250 Miscellaneous Revenues 108,730 $ 111,119 $ 107,450 $ 73,279 $ 107,450 $ 3545-371010 Investment Earnings 994 1,146 240 206 240 Interest 994 $ 1,146 $ 240 $ 206 $ 240 $ Total Revenues 109,723 $ 112,265 $ 107,690 $ 73,485 $ 107,690 $ Expenditures 3545-490300-610 Principal 65,000 65,000 65,000 - 65,000 3545-490300-620 Interest 24,233 21,275 21,788 9,143 15,263 3545-490300-630 Paying Agent Fees 350 350 350 350 350 Debt Service 89,583 $ 86,625 $ 87,138 $ 9,493 $ 80,613 $ Total Expenditures 89,583 $ 86,625 $ 87,138 $ 9,493 $ 80,613 $ Ending Fund Balance (7,349) $ 18,291 $ 38,843 $ 82,283 $ 65,920 $ S.I.D. #166 Fund(J.P. Road) - 3545 163 ---PAGE BREAK--- SID 167 Bond Debt (Parking Structure Project) Purpose The purpose of the Special Improvement District 167 Fund is to account for assessments and debt service payments for the improvements at the City's Downtown Parking Structure. Summary The City of Whitefish is projecting $63.85K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 2% or $1.23K to $60K in FY2022. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 $0 $20K $40K $60K $80K $100K FY 2022 Objectives The objective of the SID 167 for this fiscal year is to meet obligations for the District's debt for the Downtown Parking Facility. 164 ---PAGE BREAK--- ACCOUNT ID Description 2019 Actual 2020 Actual 2021 Budgeted 2021 Actual FY2022 - Preliminary Budget Beginning Fund Balance 9,741 $ 15,081 $ 33,884 $ 33,884 $ 36,505 $ Revenues 3550-363020 Bond Principal and Interest Assessments 64,792 77,982 63,570 42,328 63,570 3550-363023 SID 167 Assessment Payoff (before assessment) - - - - - 3550-363040 Penalty & Interest Special Assessments 206 279 200 108 200 Miscellaneous Revenues 64,998 $ 78,261 $ 63,770 $ 42,437 $ 63,770 $ 3550-371010 Investment Earnings 336 536 75 103 75 Interest 336 $ 536 $ 75 $ 103 $ 75 $ Total Revenues 65,334 $ 78,797 $ 63,845 $ 42,540 $ 63,845 $ Expenditures 3550-490300-610-0 Principal 26,725 27,903 29,132 14,409 30,417 3550-490300-620-0 Interest 33,269 32,092 32,092 15,585 29,578 Debt Service 59,994 $ 59,994 $ 61,224 $ 29,994 $ 59,995 $ Total Expenditures 59,994 $ 59,994 $ 61,224 $ 29,994 $ 59,995 $ Ending Fund Balance 15,081 $ 33,884 $ 36,505 $ 46,429 $ 40,355 $ S.I.D. #167 Fund(Downtown Parking Facility - 3550 165 ---PAGE BREAK--- Published by the City of Whitefish Finance Department www.cityofwhitefish.org