Document Whitefish_doc_8e8cddfab3

FISCAL YEAR 2023 BUDGET CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA Photo from www.cityofwhitefish.org ---PAGE BREAK--- City of Whitefish Mayor John Muhlfeld City Council Frank Sweeney Andy Feury Steve Qunell Rebecca Norton Ben Davis Giuseppe Caltabiano City Manager Dana Smith Finance Director Position Open City Clerk/Administrative Services Director Michelle Howke ---PAGE BREAK--- Table of Contents Overview Budget Certification 1 City Council Annual Goals FY 2023 2 City Manager Budget Transmittal Letter 5 Budget Summary 13 Mill Levy 14 Certified Taxable Valuation 15 Organizational Chart 16 Budget Overview ‐ 17 Budget Overview ‐ Debt 21 Budget Overview ‐ Revenues 23 Budget Overview ‐ Expenditures 25 General Fund General Fund Highlights 28 General Fund Revenues 30 City 32 Municipal Court 34 Administrative Services 36 Resort Tax Administrative Services 40 Legal Services 40 Parking Facility Maintenance 42 Community Planning 44 Community Agencies 46 Cemetery Services 46 Non‐Departmental 46 Whitefish Community Library Library Fund 49 Library Depreciation Reserve Fund 52 Law Enforcement and Justice Law Enforcement Fund 54 Victim and Witness Assistance Program Fund 56 Fire and Rescue Fire and Ambulance Fund 58 ---PAGE BREAK--- Table of Contents Parks and Property Parks, Recreation and Community Services Fund 63 Parkland Acquisition and Development Fund 71 Whitefish Trail Construction Fund 74 Building Code and Inspection Fund 76 Community Development Resort Tax Fund 81 Tax Increment District Fund 86 Impact Fee Fund 88 CDBG/HOME Homebuyers Assistance Fund 90 Housing Rehabilitation Fund 90 Affordable Housing (Cash‐in‐lieu) Fund 93 ARPA COVID‐19 Fund 95 Public Works Sidewalk Districts Fund 97 Subdivision Street Trees Fund 99 Residential Lighting District Fund 101 Commercial Lighting District Fund 101 Gas Tax ‐ BaRSAA 104 Street Fund 106 Stormwater Fund 111 Water Fund 113 Wastewater Fund 117 Solid Waste Fund 121 S.I.D. Debt Service Funds Revolving S.I.D. Fund 124 S.I.D. #166 (JP Road Project) Fund 125 S.I.D. #167 (Downtown Parking Facility) Fund 126 ---PAGE BREAK--- BUDGET CERTIFICATION THIS IS TO CERTIFY that the Annual Budget for Fiscal 2023, was prepared according to law and adopted by the City Council on August 15, 2022; and that all financial data and other information set forth herein are complete and correct to the best of my knowledge and belief. Signed Date City Manager, City of Whitefish Fiscal Year 2023 Budget Page 1 of 126 ---PAGE BREAK--- Whitefish City Council FY 2023 Goals Fiscal Year 2023 Budget Page 2 of 126 ---PAGE BREAK--- Fiscal Year 2023 Budget Page 3 of 126 ---PAGE BREAK--- Fiscal Year 2023 Budget Page 4 of 126 ---PAGE BREAK--- BUDGET TRANSMITTAL LETTER August 9, 2022 Mayor Muhlfeld and City Council, The Fiscal Year 2023 (FY23) budget was developed based on the goals and priorities of the City Council and the service level expectations of our community. The budget provides spending authority to accomplish projects and continue to provide services during the fiscal year that runs from July 1, 2022, to June 30, 2023. The City’s budget contains a total of 30 active, self‐balancing funds that provide segregated accounting for specific activities. “Self‐balancing” means that resources (beginning fund balance plus revenues) equal the requirements (expenditures plus ending fund balance). More detailed information about each fund is provided within the budget document. SIGNIFICANT AREAS OF INTEREST Property Taxes and Assessments The Montana Department of Revenue reappraises taxable property on a 2‐year cycle. FY23 is not a reappraisal year, so the City’s taxable value is limited to growth from newly taxable property, such as new construction or additions completed by December 31, 2021. Given the continued strong building activity over the past year, the preliminary budget assumed taxable value growth of 4% compared to Fiscal Year 2022 (FY22). On August 1, 2022, the City received its certified taxable value with an increase of 4.51% compared to the prior year. When considering proposed changes to property taxes and assessments in FY23, it is important to recall the financial effects of prior year budgets. With our community facing challenges from the COVID‐19 pandemic, the FY22 adopted budget continued a 10.0 mill decrease from Fiscal Year 2021 (FY21), provided an additional reduction of 14.165 mills, and held all maintenance assessments and utility fees flat for a second year. During preparation of the final FY23 budget, careful consideration was made regarding the level of service expectations and the financial impacts taxpayers and residents face with rising costs from inflation and residual supply chain challenges. The FY23 budget reduces total mills levied by 17.20 mills, which equals a 14.72% decrease in property tax revenue to be collected by the City. The ability to provide a reduction in property taxes is because of the significant increase in property tax relief from resort tax collections and Fiscal Year 2023 Budget Page 5 of 126 ---PAGE BREAK--- higher‐than‐expected fund balances to start the year. Resort taxes collected in excess of the budget must be returned to taxpayers as additional property tax relief. For FY23, property tax relief from resort tax will reduce mills by an additional 23.20 mills compared to FY22. However, due to the need for wage adjustments and increasing operational costs, the proposed budget offsets the extra 23.20 mill reduction with a 6.25 mill increase in the City’s general levy, including 4 mills dedicated to affordable housing initiatives, and a 0.25 mill decrease in the City’s permissive group health insurance levy. In a typical year, maintenance assessments are recommended to increase by the Consumer Price Index (CPI) to account for the increased cost to provide services. However, with a CPI of 7.1% for FY23 and many struggling to afford the rising costs, careful consideration was made to determine the minimum increase needed based on the financial status of each fund. The FY23 budget keeps the assessments for the Residential and Commercial Lighting Maintenance Districts and the Stormwater Maintenance District flat for a third consecutive year. The assessments for the Street Maintenance District and Parks & Greenway Maintenance District include a 4.0% rate increase. The proposed changes described above for a residential property with no new improvements during Calendar Year 2021 and a market value of $438,700 for both FY22 and FY23, as established by the Montana Department of Revenue, will see an estimated annual savings of $93.91 on the City’s portion of their 2022 property tax bill. While a home valued at $438,700 at first glance does not seem aligned with the market values of Whitefish, the sample property used for this calculation showed an estimated value of $916,400 in May 2022 according to Zillow. Therefore, it is important to recognize that the impacts from the rising prices of the real estate market over the past two years will not be a factor until the next budget cycle, but even then, growth is limited to half of the rate of inflation as determined by the State of Montana. Resort Tax Resort tax collections for FY22 were the highest since its inception and about 32% higher than the prior year. With FY22 collections significantly higher than budgeted, additional property tax relief, above the 25% required allocation, is also at its highest annual amount to‐date. Property tax relief for FY23 increased 73.2% or $1,220,705 compared to FY22. Total property tax relief is $2,887,724, which equals a reduction in mills levied of 58.475 mills compared to the reduction of 35.278 mills in the prior year. While FY23 provides property taxpayers with a much higher amount of property tax relief, it is important to plan for the following years when the amount of additional property tax relief is expected to decrease between $600,000 to $800,000. During FY22, resort tax collections grew at unprecedented rates mostly because of rapidly increasing prices. As inflation and rising prices are expected to slow in the coming years, growth in resort tax revenues is also expected to slow. Growth of 30% over the prior year is simply not sustainable and a return to the 5% average growth rate is much more likely for resort tax. Future fiscal year budgets will require careful planning and use of cash reserves to slowly adjust property taxes back to normal rates after this unusual year to continue providing our current level of services. Fiscal Year 2023 Budget Page 6 of 126 ---PAGE BREAK--- Fund Balance and Working Capital Reserves During an economic downturn, recession, or a public health crisis, like the COVID‐19 pandemic, having adequate fund balance and cash reserves for each fund is essential to maintaining expected levels of services for our citizens and ensuring a timely response to emergencies. While a possible delay in collections of property taxes and other charges for services can be expected due to uncertain economic times, cash reserves will help the City manage any cash flow issues that may arise. Budgeted fund balance in property tax supported funds at the end of FY23 totals $5,885,764 and represents 43.74% of total budgeted expenditures. The increase from 39.85% in FY22 to 43.74% in FY23 is due to a higher‐than‐expected fund balance at the beginning of the year. In FY22 the City not only collected more revenue than budgeted for many funds due to growth, but most departments also recognized savings in expenditures through prudent spending. Recall that the CARES Act provided a significant source of unexpected federal funding for the Fire and Police Departments in FY22, which has helped move the City into this strong financial position. For FY23, a one‐time spend‐down of fund balance of $1,272,044 is budgeted for capital improvements and equipment. Not only does this spend‐down allow for a reduction in property taxes levied, but the City will also save on the costs associated with financing equipment purchases. Overall, the fund balances of property tax supported funds remain strong even with a spend‐down budgeted for one‐time capital purchases. 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 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 FY23 is projected to decrease $3.6 million compared to the prior year as construction wraps up on both the Wastewater Treatment Plant Upgrade Project and the Water Treatment Plant Expansion Project. Another change noted is the classification of the ARPA Grant Funds. In FY22 the $2.1 million allocation to be received and spent was classified as a capital expenditure, but with the direction to grant the funds to the Whitefish Housing Authority for the development of affordable housing units, the expenditure was reclassified to materials and services for FY23. In property tax supported funds, capital spending is set to decrease by $137,617 from the prior year. City Personnel With a CPI increase of 7.1% and a taxable value increase of 4.51%, most City employees in a normal year would receive a pay increase of 3.5%, comprised of a 1.5% cost of living adjustment (capped at 1.5%) plus a 2% STEP (longevity) on the City’s pay matrix. However, given the current market conditions, the City has seen an increase in turnover and difficulty filling positions. The need to retain employees is of the utmost importance to ensure we continue to deliver exceptional service to our community. With modest increases of 4.0%‐3.5% for the past two Fiscal Year 2023 Budget Page 7 of 126 ---PAGE BREAK--- years, wages have simply not kept up with the market. The FY23 wage adjustment is budgeted at 7.0% for most employees, comprised of a cost‐of‐living adjustment (COLA) of 5% plus a 2% STEP (longevity) on the pay matrix. While a ceiling of 3.5% for two unions and nonunion employees exists, the FY23 budget recognizes the need to adjust COLA to reflect the market more closely. A memorandum of understanding has been executed with both unions to account for this one‐time adjustment to our wage formula. Public Works positions covered by the American Federation of State, County and Municipal Employees will receive a FY23 wage adjustment of 7.5%, comprised of a cost‐of‐ living adjustment (COLA) of 5.5% plus a 2% STEP (longevity) according to the collective bargaining agreement. Furthermore, wages for seasonal positions in the Parks & Recreation Department have been adjusted to follow the non‐union employee pay matrix. The reclassification of these positions provides for equity in pay and has increased the starting wages to just over $15 per hour, which has significantly improved our hiring capabilities this summer. Health insurance premiums are increasing by approximately 3.0% in FY23 with the City paying the full increase based on the City’s established formula and a CPI rate of 7.1%. FY23 will be the third consecutive year that employees have not had an increase in their portion of health insurance premiums. Before proposing new positions or increased hours many factors are taken into consideration such as cost, value, productivity, and possible outsourcing options. The FY23 budget includes the following increases in staffing levels in response to continued growth:  Law Enforcement Fund – As noted in the FY22 budget, a new police officer position is included in the FY23 budget to ensure the Police Department remains proactive and can properly protect and serve the community with the growing number of year‐round residents and increased summer visitation. Total cost is approximately $84,450 per year.  Fire & Ambulance Fund – In an effort to decrease overtime, reduce firefighter burnout due to increasing call volume, and more consistently reach staffing levels in accordance with the recently adopted Fire Department Master Plan, the two existing 40‐hour per week firefighter/paramedic positions are budgeted to move to 53‐hour work week schedules. The total cost is estimated at about $35,500 for both positions. With the changes described above, one shift would have only five assigned firefighters/paramedics. To increase staffing to six for each of the three shifts, a new 53‐ hour per week firefighter/paramedic position is included in the FY23 budget. For this new position, the City has applied for a SAFER grant to cover the costs during the first three years. Grant award is still pending. The total cost of the position is estimated at $103,650. It’s important to note that firefighters/paramedics staffing levels changed for the first time since 2010 in FY22 with the addition of the two 40‐hour per week positions. Fiscal Year 2023 Budget Page 8 of 126 ---PAGE BREAK--- To address the Fire Department needs of EMS supply management and training coordination, as well as the growing demand of the Assistant Fire Chief to perform annual inspections of short‐term rentals and building plan reviews that limit time available to support daily operations, a second Assistant Fire Chief position is budgeted in FY23. This position is proposed to be primarily funded with the pending SAFER grant. If grant funds are awarded, the current Assistant Fire Chief position would transition to Assistant Fire Chief of Prevention and be responsible for building inspections, plan reviews, and wildfire preparedness and education. The new position would be an Assistant Chief of Operations that is responsible for day‐to‐day operations including staffing, operational response needs, EMS coordination, and development and management of a training program. Total annual cost of the position is estimated at $123,350.  Various Funds – With increasing FTEs and demands on the Human Resources Director, the FY23 budget includes a new Human Resources Generalist position to support the Human Resources Director. With this additional help the Human Resources Department can more effectively recruit new hires, ensure safety programs are operating, update the personnel policy on a timely basis, and be more readily available as a resource for employees. Total cost per year is about $68,770 and is allocated among various funds including the General Fund, special revenue funds, and enterprise funds.  General Fund – Starting January 2022, the City Council increased licensing fees for short‐ term rentals (STRs), which included the cost to hire an additional Code Enforcement Officer to improve enforcement of illegal STRs. Total costs per year is about $85,400.  Building Codes Fund – Building in Whitefish has reached record numbers and overall indications show there is no slowing in the coming years. With the continued high demand, there is need for an additional Building Inspector to support ongoing operations and reduce burnout of current staff. With more than adequate reserves in the Building Codes Fund, funding will not result in an increase in taxes or fees. The total cost per year is estimated at $85,400.  Parks, Recreation, & Community Services Fund – The existing Facility Maintenance Foreman currently manages the maintenance of aging facilities and bike paths. With larger projects requiring immediate attention, the Facility Maintenance Foreman is unable to keep up with the necessary maintenance. Additionally, attempting to hire seasonal help to relieve some of the workload during the busiest months has been unsuccessful. Therefore, the proposed FY23 budget includes a new Facilities Maintenance Technician position to help balance the workload and allow for better service to the community. This position will increase staffing from one position to two full‐time positions to focus on facilities maintenance and bike paths. With an offset from a reduction in seasonal wages, the additional cost of this position is estimated at $31,675. Fiscal Year 2023 Budget Page 9 of 126 ---PAGE BREAK--- The Public Works Department requested an additional street maintenance position, but due to vacancies in positions most of FY22 the need for an additional position will be assessed and reconsidered when preparing the FY24 budget. FY22 BUDGET GENERAL OVERVIEW As previously described, the number of property tax mills levied is proposed to decrease by 17.20 mills. The chart below shows the trend of the City’s property tax mills levied over recent years, but keep in mind that the value of a mill has increased most 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 value, and the utilization of maintenance district assessments. The City’s budget has provided the following graphic for several years. 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 119.805 120.605 134.242 119.240 120.427 120.427 117.636 107.637 93.472 76.275 Total Mills Levied After Resort Tax Rebate 286.75 243.83 229.7 221.6 221.28 212.85 205.93 193.3 187.7 175.98 175.12 117.64 112.38 79.77 0 50 100 150 200 250 300 350 Fiscal Year 2020 Total Property Tax Mills for Certain Cities over 4,500 Population or with Resort Tax Fiscal Year 2023 Budget Page 10 of 126 ---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 budgeted revenues and other financing sources for all funds total $35,545,532 which is $1,988,479 or 5.3% lower than the FY22 budget of $37,534,011. The decrease in FY23 is mostly attributed to the reduction of anticipated grant proceeds for the Spokane Avenue Cast Iron Watermain Replacement Project in the Water Fund and the City’s APRA allocation in the ARPA COVID‐19 Fund and offset by an increase in expected resort tax revenues. The FY23 budget totals $43,186,196 in expenditures and $10,257,010 in interfund transfers for a total appropriated budget of $53,443,806. Compared to the prior fiscal year, FY23 expenditures are set to increase $733,506, or about 1.7%, while interfund transfers are increasing $2,829,269, or about 38.1%. The increase in expenditures is mostly due increased personnel costs and rising materials and services costs, both offset by a reduction in capital expenditures. The increase in transfers is mostly due to increased property tax relief from resort tax, as well as increases in operational transfers to assist in covering costs for personnel. A transfer of $715,000 is also budgeted to move the generous donations received in the Library Fund to the new Library Depreciation Reserve Fund, which is restricted for future improvements and equipment needs of the Whitefish Community Library. Total appropriations for property tax supported funds have increased $2,413,422, which is due to increased personnel costs described above, inflationary impacts on operational materials and supplies, and the transfer of donated funds restricted for Library use to the Library Depreciation Reserve Fund. The FY23 budget is a balanced budget, with specifically planned reductions in fund balance and working capital by year‐end. The City continues to make significant progress in addressing the three financial areas that are often referenced when discussing the City’s financial position. Those financial areas include: 1) maintaining cash reserves and fund balance, 2) improving funding of capital projects less debt), and 3) addressing unfunded personnel liabilities. All of these items are addressed within the proposed budget as follows: 1. Fund balance for property tax supported funds is 43.47%. This is largely due to the CARES Act reimbursements for police and firefighter wages collected in FY22 and continued prudent spending by departments. 2. In FY23 more capital projects have been funded with cash or grants than in prior years. The City has also been able to plan and effectively fund most projects in the annual CIP, minimizing deferrals to future years. Fiscal Year 2023 Budget Page 11 of 126 ---PAGE BREAK--- 3. Personnel services have been increased to pay the final accrued leave payouts for known retirements in FY23, as well as continue to pay the annual holiday accruals in excess of the recently instituted caps with the police and fire unions. FY23 BUDGET CONCLUSION The proposed FY23 budget, as presented, will continue to support the City’s endeavor to provide exceptional services to our community, adjust to growth and demand, and improve our facilities all while providing relief to our property taxpayers during this period of rising costs. I would like to express my sincere gratitude to the Department Directors and their staff for their assistance in the preparation of this year’s budget. Thank you for your review and consideration of the FY23 budget. Respectfully, Dana Smith City Manager Fiscal Year 2023 Budget Page 12 of 126 ---PAGE BREAK--- 8/8/2022 Total Total Total Ending Total Beginning Interfund Budgeted Personnel Materials Capital Debt Budgeted Interfund Appropriated Budgetary 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 2,848,659 $ 4,220,004 $ 2,887,724 $ 9,956,387 $ 1,411,749 $ 593,243 $ 30,000 $ 38,563 $ 10,000 $ 2,083,555 $ 5,031,035 $ 7,114,590 $ 2,841,797 $ 9,956,387 $ (6,862) $ Library 901,200 381,699 34,371 1,317,270 254,131 138,157 - - 10,000 402,288 $ 715,000 1,117,288 $ 199,981 1,317,270 (701,218) Law Enforcement 890,102 252,177 2,879,827 4,022,106 2,615,853 509,719 70,000 - - 3,195,572 $ - 3,195,572 $ 826,534 4,022,106 (63,568) Fire & Ambulance 1,914,136 3,913,201 1,051,571 6,878,907 2,958,795 1,661,191 650,000 87,682 - 5,357,668 $ - 5,357,668 $ 1,521,239 6,878,907 (392,897) Parks/Rec 603,711 1,280,521 1,114,040 2,998,272 1,444,043 675,017 383,000 - - 2,502,060 $ - 2,502,060 $ 496,212 2,998,272 (107,499) Total 7,157,808 $ 10,047,601 $ 7,967,532 $ 25,172,942 $ 8,684,571 $ 3,577,328 $ 1,133,000 $ 126,245 $ 20,000 $ 13,541,143 $ 5,746,035 $ 19,287,178 $ 5,885,764 $ 25,172,942 $ (1,272,044) $ Change in Fund Balance (1,272,044) $ Total Operating Budget = 12,261,899 Fund Balance as a % of Budget 43.47% Other Tax, Fee & Assessment Supported Funds: Resort Tax 3,187,581 $ 6,327,147 $ - $ 9,514,728 $ - $ - $ 3,340,000 $ - $ - $ 3,340,000 $ 3,973,616 $ 7,313,616 $ 2,201,112 9,514,728 $ (986,469) $ Tax Inc Dist 38,249 - - 38,249 - - 38,249 - - 38,249 $ - 38,249 $ - 38,249 (38,249) Bldg Codes 1,670,420 820,500 - 2,490,920 752,771 344,411 150,000 - - 1,247,182 $ - 1,247,182 $ 1,243,737 2,490,920 (426,682) Street Fund 3,272,767 1,836,414 - 5,109,181 659,376 1,005,576 1,067,130 - - 2,732,082 $ 20,530 2,752,612 $ 2,356,569 5,109,181 (916,198) Gas Tax - BaRSAA 327,050 410,608 20,530 758,189 - - 700,000 - - 700,000 $ - 700,000 $ 58,189 758,189 (268,862) Street Lighting #1 121,931 105,284 - 227,216 30,213 84,753 - - - 114,966 $ - 114,966 $ 112,250 227,216 (9,681) Street Lighting #4 229,584 118,384 - 347,968 30,213 33,253 - - - 63,466 $ - 63,466 $ 284,502 347,968 54,918 Impact Fees 1,068,055 211,700 - 1,279,755 - - 327,000 - - 327,000 $ - 327,000 $ 952,755 1,279,755 (115,300) Subdivision Street Trees 24,980 45 - 25,025 - 25,025 25,025 $ 25,025 $ - 25,025 (24,980) Sidewalk 287,484 1,000 - 288,484 - - 288,484 - - 288,484 $ 288,484 $ - 288,484 (287,484) Stormwater 1,515,638 474,502 - 1,990,140 162,276 64,667 812,100 - - 1,039,043 $ 1,039,043 $ 951,097 1,990,140 (564,541) Total 11,743,739 $ 10,305,585 $ 20,530 $ 22,069,854 $ 1,634,849 $ 1,557,684 $ 6,722,963 $ - $ - $ 9,915,496 $ 3,994,147 $ 13,909,643 $ 8,160,211 $ 22,069,854 $ (3,583,528) $ Total Operating Budget = 3,192,534 Enterprise Funds: Water 10,680,342 $ 5,992,142 $ 1,553,947 $ 18,226,431 $ 1,260,320 $ 1,067,301 $ 3,950,990 $ 1,977,992 $ - $ 8,256,602 $ 516,829 8,773,431 $ 9,453,000 $ 18,226,431 $ (1,227,342) $ Wastewater 6,153,956 6,639,770 - 12,793,726 1,360,707 1,172,388 2,628,230 1,563,004 - 6,724,328 $ 6,724,328 $ 6,069,397 12,793,726 (84,559) Solid Waste 115,652 1,496,602 - 1,612,254 110,261 1,386,258 - - - 1,496,519 $ - 1,496,519 $ 115,735 1,612,254 82 Total 16,949,950 $ 14,128,513 $ 1,553,947 $ 32,632,411 $ 2,731,288 $ 3,625,947 $ 6,579,220 $ 3,540,995 $ - $ 16,477,450 $ 516,829 $ 16,994,279 $ 15,638,132 $ 32,632,411 $ (1,311,818) $ Total Operating Budget = 6,357,235 Other Special Revenue, Capital, and Debt Funds: Housing Authority 7,816 605,036 - 612,852 - 610,607 - - - 610,607 - 610,607 - 610,607 (7,816) Library Depreciation Reserve - - 715,000 715,000 - - - - - - - - 715,000 715,000 715,000 WF Trail Construct - 275,011 - 275,011 - - 275,011 - - 275,011 - 275,011 - 275,011 - Park Acq & Dev 170,347 650 170,997 - - 88,850 - - 88,850 - 88,850 82,147 170,997 (88,200) Victim/Wit 1,473 10,000 - 11,473 - 10,000 - - - 10,000 - 10,000 1,473 11,473 - ARPA COVID-19 2,126,430 1,200 - 2,127,630 - 2,127,630 - - - 2,127,630 - 2,127,630 2,127,630 (2,126,430) Misc. S.I.D. 317,978 171,935 - 489,913 - - - 140,608 - 140,608 - 140,608 349,305 489,913 31,327 2,624,044 $ 1,063,832 $ 715,000 $ 4,402,876 $ - $ 2,748,237 $ 363,861 $ 140,608 $ - $ 3,252,706 $ - $ 3,252,706 1,147,925 $ 4,400,631 $ (1,476,119) $ Total 38,475,541 $ 35,545,532 $ 10,257,010 $ 84,278,083 $ 13,050,708 $ 11,509,196 $ 14,799,044 $ 3,807,848 $ 20,000 $ 43,186,796 $ 10,257,010 $ 53,443,806 $ 30,832,031 $ 84,275,837 $ (7,643,509) $ Revenue & Other Financing Budget Summary by Main Revenue Source City of Whitefish Resources Requirements Fiscal Year 2023 Budget Page 13 of 126 ---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 3,176,707,092 $ 47,253,584 $ 2,105,719 $ 47,253.584 $ 17.49% 86.750 18.00 104.750 ‐35.278 69.472 24 93.472 2,960,532 $ 322,269 $ ‐ $ 1,134,086 $ ‐ $ 4,416,887 $ 2023 3,319,945,316 $ 49,384,000 $ 1,844,144 $ 49,384.000 $ 4.51% 93.000 17.75 110.750 ‐58.475 52.275 24 76.275 2,047,214 $ 336,799 $ ‐ $ 1,185,216 $ 197,536 $ 3,766,765 $ change from last year 6.25 ‐0.25 6.00 ‐23.20 ‐17.20 0.00 ‐17.20 (913,318) $ 14,529 $ ‐ $ 51,130 $ 197,536 $ (650,122) $ ‐30.85% 4.51% N/A 4.51% N/A ‐14.72% 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 Affordable Housing 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 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 93.472 76.275 Number of Mills Levied After Resort Tax Rebate Fiscal Year 2023 Budget Page 14 of 126 ---PAGE BREAK--- ^lr Base Taxable Value MONTANA Form AB-727 Rev. 7-21 s 3,319,94s,316 S 49,384,000 t,844,t44 49,384,000 lncremental Value MONTANA REVENUE 2022 Certified Taxable Valuation lnformation (15-10-202, MCA) Flathead County CITY OF WHITEFISH Certified values are now available online at property.mt.gov/cov !.2022 rotal Market Value1.... 2. 2022 T otal f axable Value2 3. 2022 Taxable Value of Newly Taxable Property.... 4. 2022 Taxable Value less lncremental Taxable Value3... O€PANTMENT OF S 5. 2022 Taxable Value of Net and Gross Proceedsa (Class 1 and Class 5. TIF Districts Tax lncrement Current Taxable District Name Value2 S Total lncremental Value S Preparer Holly Dale lMarket value does not include class l and class 2 value 2Taxable value is calculated after abatements have been applied 3This value is the taxable value less total incremental value of all tax increment financing districts the taxable value of class 1 and class 2 is included in the taxable value totals For lnformation Purposes Only 2022 taxable value of centrally assessed property having a market value of 51 million or more, which has transferred to a different ownership in compliance with 15-10-202(2), MCA. l. Value lncluded in "newly taxable" property 5 li,ZtO ll. Totalvalue exclusive of "newly taxable" property s 40,172 Date 8/7/2022 Note Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday in September, O9/O8/2O22, or within 30 calendar days after the date on this form 7-11-1025(8), MCA. The county clerk and recorder must provide mill levies for each taxing iurisdiction to the department by the second Monday in September, 09/1212022. or within 30 calendar days after the date on this form 15-10- 30s(1Xa), McA. Fiscal Year 2023 Budget Page 15 of 126 ---PAGE BREAK--- Citizens of Whitefish Mayor and City Council Municipal Court Judge City Attorney Library Library Board Park Board City Manager Finance Fire Police Parks & Recreation Planning & Building Public Works OrganizaƟonal Chart City Clerk H.R. Fiscal Year 2023 Budget Page 16 of 126 ---PAGE BREAK--- Staffing Staffing FY 2023 The FY 2023 budget funds 119.2 full time equivalent employees (FTEs); not including employees Parks and Recreation hires seasonally during the winter and summer months. 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 2023 are proposed to increase $1.23 million (10.4%) from FY 2022 to $13.05 million in FY 2023. Significant changes in personnel services include the following:  A 7.0% wage increase is included for most employees for FY 2023. With the competitive job market and rising cost of living, the City has seen an increase in turnover and difficulty filling positions. The need to retain employees is of the utmost importance to ensure we continue to deliver exceptional our community expects of us. With modest increases of 4.0%‐3.5% for the past two years, wages have simply not kept up. The FY 2023 proposed wage adjustment includes a cost‐of‐living adjustment (COLA) of 5% plus a 2% STEP on the pay matrix (longevity pay). Employees in positions covered by the American Federation of State, County and Municipal Employees (AFSCME) Union, which includes most Public Works employees, will receive a 5.5% COLA and 2% STEP based on the negotiated contract for FY 2023.  Seasonal wages for Parks & Recreation have been adjusted to follow the non‐union employees pay matrix. The reclassification of these positions provides for equity in pay and has increased the starting wages to just over $15 per hour, which has significantly improved our hiring capabilities this summer.  Health insurance costs are increasing for FY 2023 by approximately 3.0% with the City paying the full increase based on the City’s established formula and a consumer price index rate of 7.1%. FY 2023 will be the third consecutive year that employees have not had an increase in their health insurance premiums.  With growth continuing in Whitefish, there is a need to add new positions and make significant changes to current positions. Below are the proposed changes in staffing levels for FY 2023: o Law Enforcement Fund – As noted in the FY 2022 budget, a new police officer has been included in the proposed FY 2023 budget to ensure the Police Department remains proactive and can properly protect and serve the community with the growing year‐round population and summer visitation. Total cost is approximately $84,450 per year. o Fire & Ambulance Fund – To decrease overtime, reduce firefighter burnout, and more consistently reach staffing levels in accordance with the recently adopted Fire Department Master Plan, the two existing 40‐hour per week firefighter/paramedic Fiscal Year 2023 Budget Page 17 of 126 ---PAGE BREAK--- Staffing Staffing FY 2023 positions are proposed to move to full‐time 53‐hour per week schedules. The total cost is estimated at about $35,500. With the changes describe above it leaves one shift at only five firefighters/paramedics. To increase staffing to six for each of the three shifts a new full‐time 53‐hour per week firefighter/paramedic position is proposed. The City has applied for a SAFER grant to support costs in the first three years. The total cost of the position is estimated at $103,650. To address the Fire Department needs of EMS and training coordination, as well as the continued high demand of the Assistant Fire Chief with annual inspections of short‐term rentals and building permit reviews limiting support for daily operations, an additional Assistant Fire Chief is proposed for FY 2023. This position is proposed to be primarily funded with a pending SAFER grant. If grant funds are awarded, the current Assistant Fire Chief position would transition to Assistant Fire Chief of Prevention and be responsible for building inspections, plan reviews, and wildfire preparedness and education. The new position would be an Assistant Chief of Operations responsible for day‐to‐day operations including staffing, operational response needs, EMS coordination, and development and management of a training program. Total annual cost of the position is estimated at $123,350. o Various Funds – With increasing FTEs and demands on the Human Resources Director, the proposed FY 2023 budget includes funds for a new Human Resources Generalist position to support the Human Resources Director. With this additional help the Human Resources Department can more effectively recruit new hires, ensure safety programs are operating, update the personnel policy timelier, and be available for employees and their increasing needs. Total cost is estimate per year is $68,800 and is allocated among various funds including the General Fund, special revenue funds and enterprise funds. o General Fund – In 2021, the City Council increased licensing fees for short‐term rentals (STRs), which included the cost to hire an additional Code Enforcement Officer to improve enforcement of illegal STRs. Total costs per year is about $85,400. o Building Codes Fund – Building in Whitefish has reached record numbers and the staffing levels of the Building Department have only increased on the administrative side. All indications show there is no slowing in the coming years, which supports the need for an additional Building Inspector to support ongoing operations and reduce burnout of current staff. With more than adequate reserves in the Building Codes Fund, funding will not result in an increase in taxes or fees. The total cost per year is estimated at $85,400. Fiscal Year 2023 Budget Page 18 of 126 ---PAGE BREAK--- Staffing Staffing FY 2023 o Parks, Recreation, & Community Services Fund – The existing Facility Maintenance Foreman has been split between maintenance of aging facilities and maintenance of aging bike paths. With larger projects requiring immediate attention, the Facility Maintenance Foreman is not able to keep up with the necessary maintenance. Additionally, attempting to hire seasonal help to relieve some of the workload during the busiest months has not been successful. Therefore, the proposed FY 2023 budget includes a new Facilities Maintenance Technician position to help balance the workload and allow for better service to the community. This position will increase staffing from only one position to two full‐time positions to focus on parks facilities maintenance and bike paths. With an offset from a reduction in seasonal wages, the additional cost of this position is estimated at $31,700. Below is a graph of total FTEs for FY 2023 by Department (excluding seasonal positions): Admin/Legal/IT 11% Library 4% Planning & Building 11% Parks & Recreation 11% Court 3% Public Works 24% Police 18% Fire & Ambulance 18% FY 2023 Budgeted FTEs Fiscal Year 2023 Budget Page 19 of 126 ---PAGE BREAK--- Staffing Staffing FY 2023 Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Admin/Legal/IT 10 1.44 11.44 10 1.4 11.4 10 1.44 11.44 12 0 12 13 0 13 Library 1 2.78 3.78 1 3 4 1 3.5 4.5 1 3.5 4.5 1 3.5 4.5 Planning & Building 10 0 10 10 0 10 10 0 10 11 0 11 13 0 13 Parks & Recreation 12 0 12 12 0 12 12 0 12 12 0 12 13 0 13 Court 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 Public Works 27 1.08 28.08 27 0.9 27.9 27 1.1 28.1 27 1.1 28.1 27 1.1 28.1 Police 20 1.08 21.08 20 1.1 21.1 20 1.1 21.1 20 1.1 21.1 21 1.1 22.1 Fire & Ambulance 17 0.5 17.5 17 0.5 17.5 18 0 18 18 2 20 22 0 22 Total 100 7.38 107.38 100 7.4 107.4 101 7.64 108.64 104 8.2 112.2 113 6.2 119.2 FY 2022 FY 2023 City of Whitefish FTE Staffing History FY 2021 FY 2020 FY 2019 Department The following is a summary of the FTE analysis including budgeted full time and part‐time employees for FY 2019‐2023: *Parks also has seasonal employees budgeted for summer and winter that are not shown above. In addition, there is one internship position budgeted for Public Works. 0 5 10 15 20 25 30 # of FTEs Budgeted FTEs by Department FY 2019‐2023 Fiscal Year 2023 Budget Page 20 of 126 ---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, such as water and sewer charges for service. The City has no general obligation debt outstanding. The budget includes appropriations for all debt service obligations due in FY 2023. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. These bonds were paid off in FY 2021. The City created and approved Special Improvement District (SID) 167 to help fund a portion of the construction costs of the downtown parking facility. The 20‐year SID 167 Bond was issued on January 5, 2017, in the amount of $779,000. Properties within the SID boundaries were assessed for the first time in FY 2018. The SID 166 Bond that was issued for the JP Road construction project continues to be assessed on properties within that District. The water and wastewater loans currently outstanding were provided by SRF for construction and upgrades to the water and wastewater systems. These loans are backed by and paid for by user fees generated from the water and wastewater systems. In 2020, the City entered into a loan agreement with the State of Montana’s SRF loan program for the Wastewater Treatment Plant that included two series of loans; one for $10,000,000 and a $350,000 forgivable loan which were finalized on May 6, 2020. The City issued a third loan for the project in the amount of $9,575,000 on November 19, 2020. The FY 2023 budget includes a continuing draw from the SRF loan totaling $1,739,000. 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. No additional loans for the water system are expected in FY 2023. In FY 2016, the City closed on a loan through the SRF program to fund the purchase of the Haskill Basin Conservation Easement. This loan is first backed by Resort Tax revenues resulting from 70% of the additional 1% that went into effect on July 1, 2015. In addition to the Resort Tax revenues, the loan is further secured by water user fees if Resort Tax revenues are not adequate in any given year while the loan is outstanding. To‐date water revenues have not been need to pay any debt service payments. The City budget also includes the continued payment of financing for the replacement of information technology network infrastructure including routers and switches. The loan totals $192,812 with an annual payment of $38,562.25. The loan has a five‐year term at Fiscal Year 2023 Budget Page 21 of 126 ---PAGE BREAK--- Debt The following is a summary of the budgeted outstanding debt obligations for the City as of June 30, 2022: Description Balance as of June 30, 2022^ Water Revenue Bonds* $ 10,988,152 Water Revenue Bond – Haskill Basin C.E.* $ 3,912,000 SID 166 Bond* $ 255,000 SID 167 Bond* $ 656,113 Wastewater Revenue Bonds*^ $ 20,981,522 2018 Ambulance Intercap Loan $ 41,116 Fire Engine Intercap Loan $ 124,459 TOTAL $ 36,958,362 *Bonds backed by specific revenue sources other than property tax. ^ Outstanding bonds may change depending on final draws needed for construction Fiscal Year 2023 Budget Page 22 of 126 ---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 often of most interest is property taxes and maintenance assessments that are included on property tax bills. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 23.82%. Approximately 52% of a city resident’s property tax bill goes to education. 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. Whitefish Elementary 17.19% Whitefish High School 7.49% State Education 7.69% Flat Val Com College 3.07% General Schools 16.89% County 23.50% Whitefish City 23.82% Other 0.35% 2021 Property Tax Bill Breakdown Whitefish Elementary Whitefish High School State Education Flat Val Com College General Schools County Whitefish City Other Fiscal Year 2023 Budget Page 23 of 126 ---PAGE BREAK--- Revenues For FY 2023 (2022 tax levies for collection in FY 2023), the proposed budget includes an overall decrease of 17.20 mills levied for the City. The FY 2023 proposed budget includes $3,766,765 in property taxes, which represents a 14.72% decrease from the prior year. The decrease in property taxes is attainable due to the additional property tax relief generated from the resort tax. 0.000 20.000 40.000 60.000 80.000 100.000 120.000 140.000 160.000 City of Whitefish Whitefish Elementary Whitefish High School General Schools Flathead Valley Community College State Education State University Flathead County Other Mills Levied by Jurisdiction Tax Years 2016‐2021 2016 2017 2018 2019 2020 2021 2016 2017 2018 2019 2020 2021 City of Whitefish 119.239 120.427 120.427 117.636 107.637 93.472 Whitefish Elementary 102.700 107.690 142.470 139.310 114.030 102.760 Whitefish High School 63.630 64.370 62.530 61.930 48.950 44.790 General Schools 105.770 105.930 106.400 102.910 104.120 101.010 Flathead Valley Community College 21.450 20.160 20.330 21.460 20.530 18.340 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 140.350 129.260 133.570 129.730 130.850 126.780 Other 2.630 3.570 3.760 3.610 2.780 3.520 Total 601.769 597.407 635.487 622.586 574.897 536.672 Property Tax Data Flathead County for the City of Whitefish Area Fiscal Year 2023 Budget Page 24 of 126 ---PAGE BREAK--- Expenditures The proposed FY 2023 budget includes expenditures within various fund types including the General Fund, special revenue funds, and enterprise funds. Expenidutres include personnel costs, operational materials and services, capital outlay, debt service and minor contingency amounts for unexpected costs. General $7,114,590 , 36.89% Library $1,117,288 , 5.79% Law Enforcement $3,195,572 , 16.57% Fire & Ambulance $5,357,668 , 27.78% Parks/Rec $2,502,060 , 12.97% FY 2023 PROPERTY TAX SUPPORTED BUDGET REQUIREMENTS Fiscal Year 2023 Budget Page 25 of 126 ---PAGE BREAK--- Expenditures Personnel costs continue to trend higher due to salary and benefit increases, as well as increases in full time equivalent (FTE) positions serving the community. Overall, personnel costs represent 30.2% of budgeted expenditures (not including transfers between funds) for all funds. Materials and Services expenditures are 26.7% of the proposed FY 2023 budget for all funds. Capital is the largest component with $14.8 million budgeted for FY 2023, representing 34.3% of total expenditures budgeted. In FY 2021 capital outlay included the both the Wastewater Treatment Plant Upgrade and the Water Treatment Plan Expansion Project causing a significant spike in the expenditures. As depicted above, expenditures for debt service and contingency are minor categories of allocated resources. $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 Personal Services Materials & Services Capital Outlay Debt Srvc. Contingency BUDGET TREND OF ALL FUNDS BY CATEGORY FY 2019 Budget FY 2020 Budget FY 2021 Budget FY 2022 Budget FY 2023 Budget Fiscal Year 2023 Budget Page 26 of 126 ---PAGE BREAK--- Expenditures The graph below shows the budget allocation for funds by primary funding source. Property Tax Supported Funds $19,287,178 36% Enterprise Funds $16,994,279 32% Other Tax, Fee & Assessments Supported Funds $13,909,643 26% Other Funding Source Funds $3,525,706 6% FY 2023 TOTAL BUDGETED REQUIREMENTS BY FUND CATEGORIES Fiscal Year 2023 Budget Page 27 of 126 ---PAGE BREAK--- General Fund Purpose The General Fund provides services and projects that are typically not self‐supporting. Services provided by the General Fund include Municipal Court, Administrative Services, Resort Tax Administrative Services, Legal Services, Parking Facility Maintenance, Community Planning, Community Agencies, Cemetery Services, and other Non‐Departmental functions. Significant transfers of property taxes are also made from the General Fund to support the Law Enforcement Fund, Fire and Ambulance Fund, Library Fund and the Parks and Recreation Fund. General Fund services generate relatively little or no revenue to offset their costs. As such, property tax revenue and other “general” income sources pay for General Fund expenses. FY 2023 Objectives The objective of the General Fund for FY 2023 is to provide budget authority to provide the above listed services within the City. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in property tax revenue due to increased Resort Tax Relief $912,318  Increase in general business license revenue due to prior year rate adjustments and year to date figures $127,000  Increase in annual Entitlement Distribution from the State of Montana $36,772  Increase in Planning Fees and Zoning Plan Review Fees based on year‐end actuals and potential market changes in FY 2023 $35,000  Increase in parking fines based on prior year trends and year‐end actuals $5,500  Decrease in municipal court fines based on year‐end actuals and expectation of growth $25,000  Increase in investment earnings based on year‐end figures and assumed rate adjustments $37,500  Increase in property tax relief from Resort Tax mostly due to FY 2022 collections significantly exceeding the budget resulting in additional property tax relief $885,603  Decrease in excess Resort Tax collected for the Haskill Basin Bonds that is distributed as property tax relief $335,102 Fiscal Year 2023 Budget Page 28 of 126 ---PAGE BREAK--- General Fund Expenditure Changes $118,095 $20,000 $60,000 $35,000 $3,995 $30,000 $98,479 $222,325 • Increases in personnel cost due to higher wages, benefits, and new FTEs • Increase in professional services under Legislative Services to procure support in lobbying for Whitefish needs during the next Montana Legislative Session • Increase in consulting services in Community Planning to support staff with the housing assessment and strategic plan updates, growth policy, and other priorities –total budgeted is $180,000 • Increase in repair and maintenance services for Community Planning to procure a new short‐term rental enforcement software covered by the increased business licensing fees for short‐term rentals • Increase in cost for property insurance for the WAVE due to increase in premiums • New columbarium at cemetery • Increase in transfers to Fire & Ambulance Fund to cover increasing personnel costs and inflationary impacts to other expenditures • Increase in transfers to the Law Enforcement Fund due to cover increasing personnel costs and inflationary impacts to other expenditures • Increase in transfer to the Parks & Recreation Fund to cover increasing personnel costs, market rate adjustment for seasonal staffing, and inflationary impacts to other expenditures $181,840 Fiscal Year 2023 Budget Page 29 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Taxes 1000-311010 Real Property Taxes 2,188,140 3,059,515 2,942,532 2,975,421 2,027,214 1000-311020 Personal Property Taxes 12,378 12,219 18,000 20,730 20,000 1000-312000 P & I on Delinquent Taxes 7,993 10,730 8,000 14,442 9,000 1000-314125 PILT Payment from Housing Authority 12,000 12,481 13,500 - 13,500 2,220,510 $ 3,094,944 $ 2,982,032 $ 3,010,593 $ 2,069,714 $ Licenses and Permits 1000-321070 Fees in Lieu of Taxes - - 100 - - 1000-322010 Alcohol Beverage Licenses and Permits 16,765 17,125 16,500 19,541 16,500 1000-322014 Catering License 105 105 300 [PHONE REDACTED]-322020 General Business License 129,204 157,266 133,000 268,396 260,000 1000-322022 Security Alarm Fees 250 400 250 [PHONE REDACTED]-323021 Special Events Permit 2,950 1,730 3,500 8,675 3,500 149,274 $ 176,626 $ 153,650 $ 297,107 $ 280,550 $ Intergovernmental 1000-331110 Federal Disaster Aid - CARES ACT 8,111 151,790 - - - 1000-335110 Live Card Game Table Permit 700 - 700 1,100 1,000 1000-335120 Gambling Machine Permits 20,125 18,475 20,000 16,400 18,000 1000-335230 State Entitlement Share 891,581 925,004 940,614 942,821 977,386 920,516 $ 1,095,269 $ 961,314 $ 960,321 $ 996,386 $ Charges for Services 1000-341010 Copies, Maps & Misc. Collections 1,600 948 1,000 1,559 1,000 1000-341012 Newsletter Advertising 1,150 250 250 [PHONE REDACTED]-341015 Bad Check Service Charge 25 - 100 25 100 1000-341061 Temporary Use/Vendor Fees 1,500 938 1,000 1,125 1,000 1000-341062 Variance Fee 5,580 4,410 6,000 5,730 6,000 1000-341063 Conditional Use Fee 36,745 27,315 30,000 41,501 30,000 1000-341064 Sign Fee 6,835 9,056 8,000 4,674 8,000 1000-341065 Architectural Review Fee 32,645 19,400 20,000 23,568 20,000 1000-341066 Lakeshore Fee 7,350 22,795 7,000 12,795 8,000 1000-341067 Floodplain Fee 550 - 500 1,[PHONE REDACTED]-341068 Critical Area Fee - Inside City - 400 500 4,[PHONE REDACTED]-341070 Planning Fees 41,715 34,790 45,000 102,027 50,000 1000-341071 Zoning Plan Review Fees 201,711 215,002 160,000 197,485 190,000 1000-341077 5% Admin Fee for Impact Fees 12,734 12,843 10,000 10,600 10,400 1000-343321 Sale of Cemetery Cremain Niches 4,825 10,675 3,000 5,195 3,000 1000-343340 Cemetery Burial Fees 1,850 2,400 2,000 3,975 2,500 1000-343360 Weed / Property Cleanup Assessment 3,079 6,156 5,247 5,859 5,000 359,895 $ 367,377 $ 299,597 $ 422,888 $ 336,400 $ Fines and Forfeitures 1000-351030 Municipal Court Fines 350,635 296,548 300,000 245,165 275,000 1000-351031 Parking Fines 42,525 48,030 42,500 54,190 48,000 1000-351040 Dog Fines 1,900 2,160 1,100 1,020 1,100 395,060 $ 346,738 $ 343,600 $ 300,375 $ 324,100 $ Miscellaneous Revenue 1000-361000 Parking Leases 43,663 44,626 51,084 54,549 51,084 1000-361010 Golf Course Lease 24,089 27,370 30,370 - 30,370 1000-361011 Parking Structure Retail Space Rental - 41,010 50,364 47,274 71,400 1000-362000 Other Miscellaneous Revenue 14,438 51,364 10,000 17,010 10,000 1000-362001 over/short 7 (65) - 136 - 1000-363040 Penalty & Interest Special Assessments 18 71 - 72 - 82,214 $ 164,377 $ 141,818 $ 119,041 $ 162,854 $ Investment Earnings 1000-371010 Investment Earnings 119,682 46,703 12,750 52,413 50,000 119,682 $ 46,703 $ 12,750 $ 52,413 $ 50,000 $ General Fund - 1000 Fiscal Year 2023 Budget Page 30 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Other Financing Sources 1000-381070 Proceeds from Notes - 192,811 - - - 1000-383002 Transfer from Resort Tax Fund 1,287,597 1,124,310 1,534,066 1,534,066 2,419,669 1000-383010 Transfer from Water Fund 107,692 60,168 132,953 132,953 468,055 1,395,289 $ 1,377,289 $ 1,667,019 $ 1,667,019 $ 2,887,724 $ Total Fund Revenues 5,642,441 $ 6,669,324 $ 6,561,780 $ 6,829,757 $ 7,107,728 $ Beginning Fund Balance 2,054,692 $ 2,848,659 $ Total Resources 8,616,472 $ 9,956,387 $ Fiscal Year 2023 Budget Page 31 of 126 ---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 six City Councilors. FY 2023 Objectives The objective of the Legislative Services budget for FY 2023 is to provide budget authority for the above listed services within the City. FY 2023 carries over the $10,000 to upgrade the audio/visual equipment for City Council meetings. Fiscal Year 2023 Budget Page 32 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Legislative Services Expenditures Materials and Services 1000-410100-220-0 Operating Supplies 4,662 3,182 6,000 5,082 7,000 1000-410100-330-0 Publicity, Subscriptions & Dues - 2,869 - 900 - 1000-410100-340-0 Utility Services 1,170 1,043 1,450 516 1,450 1000-410360-350-0 Professional Services - - - - 20,000 1000-410100-360-0 Repair & Maintenance Services 120 - 10,000 100 10,000 1000-410100-370-0 Travel & Training - - 7,500 2,254 7,500 1000-410100-390-0 Other Purchased Services 2,250 2,916 6,960 4,470 6,960 1000-410100-510-0 Insurance 53 53 56 52 53 8,255 $ 10,062 $ 31,966 $ 13,374 $ 52,963 $ Total Legislative Svcs Expenditures 8,255 $ 10,062 $ 31,966 $ 13,374 $ 52,963 $ Fiscal Year 2023 Budget Page 33 of 126 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. FY 2023 Objectives The objective of the Municipal Court Division for FY 2023 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. In general, most items have been adjusted to account for inflation and increased costs for video services through the State of Montana. Fiscal Year 2023 Budget Page 34 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Municipal Court Expenditures Personnel 1000-410360-110-0 Salaries and Wages 167,743 185,187 191,383 176,345 201,282 1000-410360-111-0 Seasonal / Temporary 640 - - - - 1000-410360-112-0 Permanent Part Time 19,867 20,926 22,590 22,125 25,541 1000-410360-120-0 Overtime 200 10 1,517 68 1,633 1000-410360-140-0 Employer Contributions 60,596 67,169 69,642 49,463 51,056 249,046 $ 273,293 $ 285,132 $ 248,001 $ 279,512 $ Materials and Services 1000-410360-210-0 Office Supplies & Materials 2,120 2,675 2,700 1,548 2,889 1000-410360-220-0 Operating Supplies 2,273 1,252 4,950 5,918 5,297 1000-410360-230-0 Repair & Maintenance Supplies 446 716 1,100 504 1,100 1000-410360-310-0 Communication & Transportation 2,462 2,745 2,500 2,593 2,675 1000-410360-320-0 Printing, Duplicating, & Binding - 196 200 - 200 1000-410360-330-0 Publicity, Subscriptions & Dues 722 1,440 1,800 4,528 4,800 1000-410360-340-0 Utility Services 4,097 4,067 5,500 4,831 5,885 1000-410360-350-0 Professional Services 1,155 1,155 - 17 - 1000-410360-360-0 Repair & Maintenance Services 5,048 6,276 4,400 5,094 4,708 1000-410360-370-0 Travel & Training 1,092 - 4,000 2,868 4,280 1000-410360-390-0 Other Purchased Services 2,091 2,107 8,000 2,172 8,000 1000-410360-510-0 Insurance 5,742 5,166 7,249 6,894 8,191 1000-410360-530-0 Rent / Lease 610 - - - - 1000-410360-540-0 Special Assessments 101 101 105 101 105 27,960 $ 27,896 $ 42,504 $ 37,067 $ 48,130 $ Capital 1000-410360-920-0 Buildings 15,506 4,605 - - - 1000-410360-940-0 Machinery & Equipment - - 8,500 6,621 - 15,506 $ 4,605 $ 8,500 $ 6,621 $ - $ Total Municipal Court 292,512 $ 305,794 $ 336,136 $ 291,689 $ 327,642 $ Fiscal Year 2023 Budget Page 35 of 126 ---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 13 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 2023 Objectives The objective of the Administrative Services Division in the General Fund for FY 2023 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 2023. The FY 2023 Budget provides for professional services for the City’s external audit and financial reporting needs, crisis communication contract, and $30,000 for the 5‐year Impact Fee Update (additional funds appropriated in Stormwater, Water, and Wastewater Funds). Other costs include software licensing, general repairs and maintenance, and the City’s semi‐annual newsletter. Fiscal Year 2023 Budget Page 36 of 126 ---PAGE BREAK--- Admin & Legal Cost Allocation The Administrative Services Division expenditures of the General Fund are allocated to any fund that has personnel 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 2023, 10.84% of the total City payroll is budgeted in the General Fund. Therefore 10.84% of any administrative services materials and services expenditures remain in the General Fund, and 89.16% 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 2023 column, the total budget is $8,000, however, of that $8,000, only $867 or 10.84% will stay in the General Fund— as depicted in the Allocation FY 2023 column below. General Fund Allocation Rate 0.1147 0.1106 0.1106 0.1084 Expenditures Actual FY 2021 Budget FY 2022 Allocation FY 2022 Actual FY 2022 Budget FY 2023 Allocation FY 2023 410500 -Administrative Services Materials and Services 210 Office Supplies/Materials 706 8,000 885 326 8,000 867 220 Operating Supplies/Materials 4,722 18,200 2,013 3,271 31,610 3,427 230 Repair/Maintenance Supplies 78 2,500 277 205 2,500 271 310 Postage & Freight 950 12,000 1,327 637 12,000 1,301 320 Printing 1,157 12,400 1,371 544 12,400 1,344 330 Publicity/Subscriptions/Dues 2,547 15,000 1,659 3,338 28,824 3,124 340 Utility Services 1,835 16,500 1,825 1,351 16,500 1,789 350 Professional Services 12,201 67,680 7,485 11,051 122,807 13,312 360 Repair & Maintenance 3,624 86,230 9,537 3,492 78,730 8,534 370 Travel & Training 677 30,000 3,318 1,464 30,000 3,252 390 Other Purchased Services 1,488 12,000 1,327 2,669 12,000 1,301 397 Contracted Workers 1,091 14,000 1,548 830 14,000 1,518 510 Insurance 1,346 14,334 1,585 1,898 16,484 1,787 530 Rent / Lease 335 2,592 287 251 2,952 320 540 Special Assessments 518 2,025 224 493 4,500 488 940 Machinery & Equipment - 6,500 719 - - - Total 33,275 $ 319,961 $ 35,388 $ 31,820 $ 393,307 $ 42,634 $ Fiscal Year 2023 Budget Page 37 of 126 ---PAGE BREAK--- Admin & Legal Cost Allocation Expenditures for the Legal Services Division is also allocated based on the percentages described above. The following table shows totals before allocation and the amount that is budgeted to remain in the General Fund. General Fund Allocation Rate 0.1147 0.1106 0.1106 0.1084 Expenditures Allocation FY 2021 Budget FY 2022 Allocation FY 2022 Actual FY 2022 Budget FY 2023 Allocation FY 2023 411100 -Legal Services Materials and Services 210 Office Supplies/Materials 47 1,500 166 263 1,500 166 220 Operating Supplies/Materials 1,890 6,600 730 605 6,600 730 230 Repair & Maintenance Supplies 14 800 88 48 800 88 310 Communication & Transportation 6 300 33 6 300 33 330 Publicity/Subscriptions/Dues 456 4,500 498 744 6,500 719 340 Utility Services 502 6,200 686 305 5,500 608 350 Professional Services 134 2,500 277 5 1,500 166 360 Repair & Maintenance 127 1,200 133 251 1,200 133 370 Travel & Training 26 4,000 442 354 4,280 473 390 Other Purchased Services 24 500 55 - 500 55 510 Insurance 158 1,831 203 191 3,000 332 530 Rent / Lease 43 972 108 107 972 108 540 Special Assessments 77 - - 9 77 9 Total 3,505 $ 30,903 $ 3,418 $ 2,888 $ 32,729 $ 3,620 $ Fiscal Year 2023 Budget Page 38 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Administrative Services Expenditures Personnel 1000-410500-110-0 Salaries and Wages 137,176 134,455 167,679 159,629 181,434 1000-410500-112-0 Permanent Part Time 3,110 6,765 4,527 7,023 4,755 1000-410500-120-0 Overtime 78 162 163 [PHONE REDACTED]-410500-140-0 Employer Contributions 35,811 56,229 57,492 50,477 58,281 1000-410500-147-0 Medical Deduction Reimbursement 732 1,025 - 844 - 176,906 $ 198,636 $ 229,861 $ 218,102 $ 244,711 $ Materials and Services 1000-410500-210-0 Office Supplies & Materials 476 706 889 [PHONE REDACTED]-410500-220-0 Operating Supplies 2,510 4,722 2,022 3,271 3,427 1000-410500-230-0 Repair & Maintenance Supplies (41) 78 278 [PHONE REDACTED]-410500-310-0 Communication & Transportation 952 950 1,333 637 1,301 1000-410500-320-0 Printing, Duplicating, & Binding 1,504 1,157 1,378 544 1,344 1000-410500-330-0 Publicity, Subscriptions & Dues 1,080 2,547 1,667 3,338 3,124 1000-410500-340-0 Utility Services 1,256 1,835 1,833 1,351 1,789 1000-410500-350-0 Professional Services 8,174 12,201 7,519 11,051 13,312 1000-410500-360-0 Repair & Maintenance Services 836 3,624 9,580 3,492 8,534 1000-410500-370-0 Travel & Training 1,008 677 3,333 1,464 3,252 1000-410500-390-0 Other Purchased Services 1,448 1,488 1,333 2,669 1,301 1000-410500-397-0 Contracted Workers 1,138 1,091 1,555 830 1,518 1000-410500-510-0 Insurance 594 1,346 1,593 1,898 1,787 1000-410500-530-0 Rent / Lease 349 335 288 [PHONE REDACTED]-410500-540-0 Special Assessments 429 518 225 493 488 21,714 $ 33,274 $ 34,826 $ 31,820 $ 42,634 $ Debt Service 1000-410500-610-0 Principal - 38,562 38,563 38,562 38,563 - $ 38,562 $ 38,563 $ 38,562 $ 38,563 $ Capital 1000-410500-930-0 Improvements Other than Buildings 250 - - - - 1000-410500-940-0 Machinery & Equipment 21,090 192,811 6,500 7,435 . 21,340 $ 192,811 $ 6,500 $ 7,435 $ - $ Total Administrative Services 219,960 $ 463,283 $ 309,750 $ 295,920 $ 325,908 $ Fiscal Year 2023 Budget Page 39 of 126 ---PAGE BREAK--- Library Fund Resort Tax Administrative Services Purpose The Resort Tax Administrative Services budget provides for the administration of the City’s Resort Tax. Ordinance 95‐15, the Resort Tax Ordinance, does not allow the use of Resort Tax collections to pay for related the administrative expenses. Due to this prohibition such expenses are paid from the General Fund. FY 2023 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 2023 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 2023 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. Fiscal Year 2023 Budget Page 40 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Resort Tax Administrative Services Expenditures Materials and Services 1000-410505-210-0 Office Supplies & Materials - 1,321 950 - 950 1000-410505-310-0 Communication & Transportation 521 236 - [PHONE REDACTED]-410505-350-0 Professional Services 1,619 1,651 9,256 2,840 6,000 1000-410505-390-0 Other Purchased Services 2 - - - - 2,142 $ 3,208 $ 10,206 $ 3,101 $ 7,200 $ Total Resort Tax Administrative Svcs 2,142 $ 3,208 $ 10,206 $ 3,101 $ 7,200 $ Legal Services Expenditures Personnel 1000-411100-110-0 Salaries and Wages 53,528 57,422 58,915 96,703 64,319 1000-411100-112-0 Permanent Part Time 2,315 2,376 2,515 2,377 2,641 1000-411100-120-0 Overtime 15 44 44 17 44 1000-411100-140-0 Employer Contributions 16,164 18,026 19,067 27,466 20,611 1000-411100-147-0 Medical Deduction Reimbursement 187 221 - 211 - 72,210 $ 78,090 $ 80,541 $ 126,774 $ 87,615 $ Materials and Services 1000-411100-210-0 Office Supplies & Materials 178 47 167 [PHONE REDACTED]-411100-220-0 Operating Supplies 785 1,890 733 [PHONE REDACTED]-411100-230-0 Repair & Maintenance Supplies 33 14 89 48 88 1000-411100-310-0 Communication & Transportation 5 6 33 6 33 1000-411100-330-0 Publicity, Subscriptions & Dues 310 456 500 [PHONE REDACTED]-411100-340-0 Utility Services 365 502 689 [PHONE REDACTED]-411100-350-0 Professional Services 139 134 278 5 166 1000-411100-360-0 Repair & Maintenance Services 101 127 133 [PHONE REDACTED]-411100-370-0 Travel & Training 24 26 444 [PHONE REDACTED]-411100-390-0 Other Purchased Services 28 24 56 - 55 1000-411100-510-0 Insurance 115 158 203 [PHONE REDACTED]-411100-530-0 Rent / Lease 92 43 108 [PHONE REDACTED]-411100-540-0 Special Assessments 7 77 - 9 9 2,184 $ 3,505 $ 3,433 $ 2,888 $ 3,620 $ Total Legal Services 74,394 $ 81,594 $ 83,974 $ 129,662 $ 91,235 $ Fiscal Year 2023 Budget Page 41 of 126 ---PAGE BREAK--- Library Fund Parking Facility Maintenance Purpose The three‐story parking facility that opened in May of 2017 in downtown Whitefish requires continued budgeting for operating and maintenance costs. The City’s Maintenance Facility Technician along with the help of other staff 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 2023 Objectives The objective of the Parking Facility Maintenance account in the General Fund for this budget year is to provide budget authority for the new parking facility. The FY 2023 budget provides for a continued expenditure budget for maintaining the facility. Overall, the appropriated cost to maintain the parking structure, including salaries and employer contributions, will ensure proper repair and maintenance, snow removal, and insurance coverage. Fiscal Year 2023 Budget Page 42 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Parking Facility Maintenance Expenditures Personnel 1000-411230-110-0 Salaries and Wages 13,047 17,867 20,942 18,886 23,263 1000-411230-120-0 Overtime - 20 68 49 82 1000-411230-140-0 Employer Contributions 7,737 10,298 10,639 7,455 7,847 20,784 $ 28,186 $ 31,649 $ 26,390 $ 31,192 $ Materials and Services 1000-411230-220-0 Operating Supplies 4,270 1,677 5,000 4,551 5,000 1000-411230-230-0 Repair & Maintenance Supplies 1,017 1,831 5,000 3,028 5,000 1000-411230-330-0 Publicity, Subscriptions & Dues 665 35 - [PHONE REDACTED]-411230-340-0 Utility Services 8,015 7,890 9,500 8,502 9,500 1000-411230-360-0 Repair & Maintenance Services 6,868 5,337 5,000 21,282 13,000 1000-411230-390-0 Other Purchased Services 1,972 12,284 20,000 7,646 15,000 1000-411230-510-0 Insurance 9,236 10,410 11,061 11,018 13,450 1000-411230-530-0 Rent / Lease 324 324 - 324 324 32,367 $ 39,786 $ 55,561 $ 56,981 $ 61,904 $ Total Parking Facility Maintenance 53,151 $ 67,972 $ 87,210 $ 83,371 $ 93,096 $ Fiscal Year 2023 Budget Page 43 of 126 ---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 2023 Objectives The objective of the Community Planning Division for this budget year is to provide budget authority for a broad range of planning activities including review, development and revision of planning regulations, long‐range planning, processing land use and development applications, and enforcement of land use, development and zoning regulations and other provisions of the City Code. Whitefish continues to address the shortage of affordable workforce housing by working on strategies identified in the Whitefish Strategic Housing Plan and enforcement of short‐term rentals. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Aggregate increase of all Planning budgeted revenues based on year‐end figures, prior years, and anticipated steady activity to continue in FY 2023 $36,000 Expenditure Changes  Increase in personnel costs due to necessary market rate adjustment, increase in employer contributions, and the addition of a new code enforcement position to support short‐term rental enforcement efforts ($85,391) $101,014  Increase in consulting services in Community Planning to support staff with the housing assessment and strategic plan updates, growth policy, and other priorities – total budgeted is $180,000 $60,000  Increase in repair and maintenance services for Community Planning to procure a new short‐term rental enforcement software covered by the increased business licensing fees for short‐term rentals $35,000 Fiscal Year 2023 Budget Page 44 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Community Planning Expenditures Personnel 1000-420540-110-0 Salaries and Wages 290,134 401,144 452,287 380,553 525,789 1000-420540-112-0 Permanent Part Time 12,840 13,030 13,079 13,302 13,735 1000-420540-120-0 Overtime 21 79 482 [PHONE REDACTED]-420540-140-0 Employer Contributions 112,254 154,845 195,508 141,575 222,380 1000-420540-147-0 Medical Deduction Reimbursement 252 516 - - - 415,501 $ 569,615 $ 661,356 $ 535,565 $ 762,370 $ Materials and Services 1000-420540-210-0 Office Supplies & Materials 1,687 958 2,000 842 2,000 1000-420540-220-0 Operating Supplies 8,160 11,676 8,250 18,911 12,000 1000-420540-230-0 Repair & Maintenance Supplies 1,254 174 1,200 843 1,200 1000-420540-310-0 Communication & Transportation 1,290 1,068 1,900 1,202 1,900 1000-420540-320-0 Printing, Duplicating, & Binding 127 - 500 - 500 1000-420540-330-0 Publicity, Subscriptions & Dues 5,304 5,692 5,300 13,239 7,500 1000-420540-340-0 Utility Services 6,551 6,817 7,500 4,232 7,500 1000-420540-350-0 Professional Services 40,421 5,399 120,000 29,323 180,000 1000-420540-360-0 Repair & Maintenance Services 1,458 1,040 10,550 3,410 45,550 1000-420540-370-0 Travel & Training 2,429 425 10,000 7,114 19,000 1000-420540-390-0 Other Purchased Services 3,268 6,648 3,100 8,626 7,400 1000-420540-510-0 Insurance 12,499 13,059 18,005 14,641 18,740 1000-420540-530-0 Rent / Lease 1,808 1,620 1,625 1,620 1,625 1000-420540-540-0 Special Assessments 106 106 110 106 110 86,362 $ 54,681 $ 190,040 $ 104,109 $ 305,025 $ Capital 1000-420540-940-0 Machinery & Equipment - 2,866 - - - - $ 2,866 $ - $ - $ - $ Total Community Planning 501,863 $ 627,162 $ 851,396 $ 639,674 $ 1,067,395 $ Fiscal Year 2023 Budget Page 45 of 126 ---PAGE BREAK--- Community Agencies & Cemetery Services Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include the Eagle Bus Service, Big Mountain S.N.O.W. (Shuttle Network of Whitefish) Bus, Golden Agers Community Center, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2023 Objectives The objective of the Community Agencies Division for this budget year is to provide budget authority to support various community organizations, as described above. In FY 2014, the City began reimbursing the Whitefish Housing Authority for the Payment in lieu of taxes (PILT) which the Housing Authority pays to the City for Mountain View Manor, an elderly and disabled subsidized housing apartment building. This has continued in the FY 2023 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 2023 Objectives The objective of the Cemetery Division this fiscal year is to provide budget authority for the maintenance of the Whitefish Cemetery. While the City continues to pursue a new Cemetery, for FY 2023 $30,000 has been included to purchase and install a new columbarium as the current one is expected to be at capacity soon. Fiscal Year 2023 Budget Page 46 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Community Agencies Expenditures Materials and Services 1000-430400-790-0 Grants & Contributions - S.N.O.W Bus 9,300 7,500 7,500 7,500 15,000 1000-430400-790-0 Grants & Contributions - Eagle Transit 7,500 9,300 9,300 9,300 9,300 1000-430400-790-0 Grants & Contributions - Community Ctr 1,500 1,500 1,500 - 1,500 1000-470000-790-0 Grants & Contributions - WHA 12,000 12,481 13,500 - 13,500 1000-460050-510-0 Insurance - O'Shaughnessy 3,053 3,172 3,257 3,257 4,080 1000-460445-510-0 Insurance - Wave 7,126 15,470 15,884 15,884 19,879 40,478 $ 49,422 $ 50,941 $ 35,941 $ 63,258 $ Total Community Agencies 40,478 $ 49,422 $ 50,941 $ 35,941 $ 63,258 $ Cemetery Services Expenditures Personnel 1000-430900-110-0 Salaries and Wages 3,857 3,635 3,813 3,727 4,826 1000-430900-112-0 Permanent Part Time 201 90 - - - 1000-430900-120-0 Overtime 1 5 - 9 13 1000-430900-140-0 Employer Contributions 1,267 1,139 1,302 1,282 1,510 5,326 $ 4,870 $ 5,115 $ 5,018 $ 6,349 $ Materials and Services 1000-430900-220-0 Operating Supplies - 304 1,000 1,251 1,000 1000-430900-230-0 Repair & Maintenance Supplies 17 - 200 - 200 1000-430900-340-0 Utility Services 848 883 1,100 615 1,100 1000-430900-350-0 Professional Services - - 2,000 - 2,000 1000-430900-360-0 Repair & Maintenance Services 3,000 200 1,800 825 1,800 1000-430900-390-0 Other Purchased Services 1,350 1,900 2,000 1,465 2,000 1000-430900-510-0 Insurance 124 136 151 [PHONE REDACTED]-430900-540-0 Special Assessments - - 250 - 250 5,339 $ 3,424 $ 8,501 $ 4,300 $ 8,509 $ Capital 1000-430900-930-0 Improvements Other than Buildings - - 20,000 - 30,000 - $ - $ 20,000 $ - $ 30,000 $ Total Cemetery Services 10,665 $ 8,293 $ 33,616 $ 9,318 $ 44,858 $ Operating Contingency Materials and Services 1000-510900-220-0 Operating Supplies - 20,780 - - - 1000-510900-390-0 Other Purchased Services - 137,017 6,500 - - 1000-510900-790-0 Grants & Contributions - 6,229 - - - 1000-510900-870-0 Operating Contingency - - 10,000 - 10,000 - $ 164,025 $ 16,500 $ - $ 10,000 $ Total Operating Contingency - $ 164,025 $ 16,500 $ - $ 10,000 $ Fiscal Year 2023 Budget Page 47 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 General Fund - 1000 Transfers Other Financing Uses 1000-521004-820-0 Transfers to Parks & Recreation 818,603 883,426 883,426 883,426 1,065,266 1000-521005-820-0 Transfers to Law Enforcement 2,545,235 2,657,502 2,657,502 2,657,502 2,879,827 1000-521006-820-0 Transfers to Fire & Ambulance 853,092 953,092 953,092 953,092 1,051,571 1000-521031-820-0 Transfers to Library 34,371 34,371 34,371 34,371 34,371 4,251,301 $ 4,528,392 $ 4,528,391 $ 4,528,391 $ 5,031,035 $ Total Transfers 4,251,301 $ 4,528,392 $ 4,528,391 $ 4,528,391 $ 5,031,035 $ Total General Fund Expenditures 5,454,721 $ 6,309,209 $ 6,340,086 $ 6,030,440 $ 7,114,590 $ Ending Budgetary Fund Balance 2,276,386 $ 2,841,797 $ Fiscal Year 2023 Budget Page 48 of 126 ---PAGE BREAK--- Library Fund Purpose Title 22, Chapter 1, Part 3 of the Montana Code Annotated provides for the establishment and laws related to free public libraries. The Whitefish Community Library was created as a City Library via Resolution 10‐48 on November 15, 2010, after the City Council had voted to terminate an Interlocal Agreement with the Flathead County Library Board of Trustees for the consolidated county‐wide library service. This fund provides for the collection of property taxes, donations, fines and other revenues and the appropriations for the Whitefish Community Library. FY 2023 Objectives The objective of the Library Fund for this fiscal year is to provide budget authority for the Whitefish Community Library. Significant changes in the FY 2023 Budget are: Item/Project Amount Revenue Changes  Increase in property tax revenue based on estimated new taxable value $14,530 Expenditure Changes  Increase in personnel costs due to market rate adjustment and increase in employer costs $18,344  Increase in insurance due increase in property insurance premiums $1,308  New transfer of private donations and contributions received in FY 2022 to the Library Depreciation Reserve Fund for future capital improvements and equipment needs of the Library $715,000 Fiscal Year 2023 Budget Page 49 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Taxes 2220-311010 Real Property Taxes 175,433 266,126 321,269 317,770 335,799 2220-311020 Personal Property Taxes 964 983 1,000 1,814 1,000 176,396 $ 267,109 $ 322,269 $ 319,584 $ 336,799 $ Intergovernmental 2220-331110 Federal Disaster Aid - CARES ACT 475 795 - - - 2220-334100 Library State Aid - 2,343 2,500 2,869 2,500 475 $ 3,138 $ 2,500 $ 2,869 $ 2,500 $ Charges for Services 2220-346070 Library Collections 7,968 5,235 11,000 8,139 11,000 7,968 $ 5,235 $ 11,000 $ 8,139 $ 11,000 $ Miscellaneous Revenues 2220-365000 Contributions and Donations - 7,500 - - - 2220-365010 Private Gifts and Bequests 26,747 11,861 30,000 643,095 30,000 26,747 $ 19,361 $ 30,000 $ 643,095 $ 30,000 $ Investment Earnings 2200-371010 Investment Earnings - - - 692 1,400 - $ - $ - $ 692 $ 1,400 $ Other Financing Sources 2220-383004 Operating Transfer from General Fund 34,371 34,371 34,371 34,371 34,371 34,371 $ 34,371 $ 34,371 $ 34,371 $ 34,371 $ Total Revenues 245,956 $ 329,214 $ 400,140 $ 1,008,750 $ 416,070 $ Beginning Budgetary Fund Balance 81,377 $ 901,200 $ Total Resources 481,517 $ 1,317,270 $ Expenditures Personnel 2220-460120-110-0 Salaries and Wages 71,057 68,871 75,276 75,145 83,751 2220-460120-112-0 Permanent Part Time 71,994 77,529 108,398 87,671 113,778 2220-460120-120-0 Overtime - 5 - 9 13 2220-460120-140-0 Employer Contributions 38,868 44,810 52,113 46,643 56,589 181,919 $ 191,215 $ 235,787 $ 209,468 $ 254,131 $ Materials and Services 2220-460120-210-0 Office Supplies & Materials 4,250 2,622 3,600 4,646 3,600 2220-460120-220-0 Operating Supplies 4,870 5,020 6,000 5,175 6,000 2220-460120-221-0 Library Materials 11,674 11,882 18,000 15,435 18,000 2220-460120-229-0 Library Materials Processing 1,742 927 2,000 1,235 2,000 2220-460120-230-0 Repair & Maintenance Supplies 331 - 200 [PHONE REDACTED]-460120-310-0 Communication & Transportation 3,140 4,421 6,000 4,561 6,000 2220-460120-330-0 Publicity, Subscriptions & Dues 11,550 9,969 14,000 11,602 14,000 2220-460120-340-0 Utility Services 14,871 13,826 18,000 14,798 18,000 2220-460120-360-0 Repair & Maintenance Services 16,353 29,771 38,000 13,912 38,000 2220-460120-362-0 Office Machinery & Computers 1,639 6,188 7,500 3,273 7,500 2220-460120-370-0 Travel & Training 122 455 2,000 1,791 2,000 2220-460120-390-0 Other Purchased Services 1,638 1,686 3,300 3,472 3,300 2220-460120-397-0 Contracted Workers - - 750 - 750 2220-460120-510-0 Insurance 6,327 6,852 8,717 8,427 10,025 2220-460120-540-0 Special Assessments 488 478 425 [PHONE REDACTED]-460120-870-0 Operating Contingency - - 10,000 - 10,000 2220-460120-880-0 Administrative Costs 4,900 6,292 7,070 6,300 8,308 83,895 $ 100,388 $ 145,562 $ 95,881 $ 148,157 $ Library Fund - 2220 Fiscal Year 2023 Budget Page 50 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Library Fund - 2220 Other Financing Uses 2200-460120-820 Transfer to Library Depreciation Reserve - - - - 715,000 - $ - $ - $ - $ 715,000 $ Total Expenditures 265,813 $ 291,603 $ 381,349 $ 305,349 $ 1,117,288 $ Ending Budgetary Fund Balance 100,168 $ 199,981 $ Fiscal Year 2023 Budget Page 51 of 126 ---PAGE BREAK--- Library Depreciation Reserve Fund Purpose Title 22, Chapter 1, Part 305 of the Montana Code Annotated provides for the establishment of a Library Depreciation Reserve Fund for the replacement and acquisition of property, capital improvements, and equipment necessary to maintain and improve library services. The Whitefish Community Library Board of Trustees determines the funds to be transferred into this fund on an annual basis which can include appropriated and unspent funds, as well as private and public donations and grants. FY 2023 Objectives The objective of the Library Fund for this fiscal year is to accumulate funds for future equipment and capital improvements for the Whitefish Community Library. Fiscal Year 2023 Budget Page 52 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Other Financing Sources 2220-383000 Transfer from Library Fund - - - - 715,000 - $ - $ - $ - $ 715,000 $ Total Revenues - $ - $ - $ - $ 715,000 $ Beginning Budgetary Fund Balance - $ - $ Total Resources - $ 715,000 $ Expenditures Capital 2220-460120-920-0 Buildings - - - - - 2220-460120-930-0 Improvements Other than Buildings - - - - - 2220-460120-940-0 Machinery & Equipment - - - - - - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Budgetary Fund Balance - $ 715,000 $ Library Depreciation Reserve Fund - 4020 Fiscal Year 2023 Budget Page 53 of 126 ---PAGE BREAK--- Law Enforcement Fund Purpose The Law Enforcement Fund provides the primary financial support for the City Police Department. The Department currently provides policing services through 17 sworn officers (including the Chief of Police) and a parking enforcement officer. FY 2023 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department and add one sworn officer to the staffing levels to ensure a proactive approach to community policing. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in MDT Overtime Reimbursement through the Selective Traffic Enforcement Program (STEP) due to anticipated participation $6,500  Decrease in anticipated grant revenue for equipment through MDT $30,000  Increase in grant revenue through the MBCC – NW Drug Task Force (offsetting increase in related expenditures below) $21,625  Increased transfer from General Fund (property tax support) to support new officer position, wage adjustments, and other rising costs due to inflation $222,325 Expenditure Changes  Increase in personnel costs due to proposed wage adjustment and increased cost of certain benefits and employer contributions. Also includes a full year of a new police officer costing about $85,650 $109,361  Increase operating supplies due to inflationary factors $14,200  Increase in contracted workers that covers the costs for the City to participate in the Northwest Drug Task Force (see partially offsetting revenue above) $36,239  Capital Equipment Equip Patrol Vehicle Purchased in FY 2022 $10,000  Capital Equipment Fully Equipped Patrol Vehicle $60,000 Fiscal Year 2023 Budget Page 54 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Intergovernmental 2300-331000 Federal Grants (Bulletproof Vest Prog) 4,183 - 3,000 745 3,000 2300-331110 Federal Disaster Aid - CARES ACT 322,192 524,276 - - - 2300-334091 MDT - Selective Traffic Enforcement Prog 14,913 14,655 22,500 11,701 16,000 2300-334151 MDT Equipment Grant 93,691 - 30,000 - - 2300-337010 OT Reimb - NW Drug Task Force - HIDTA - - 11,500 - 11,500 2300-[PHONE REDACTED] OCDETF SLOT GRANT - - 1,500 - - 2300-337014 MBCC - Drug Task Force Grant 98,750 92,184 79,500 107,032 101,125 2300-337018 Dept of Justice Grant - Stonegarden 7,572 5,246 35,000 23,871 36,789 2300-337019 School District 44 Reimbursement SRO 64,897 55,118 55,921 32,562 59,763 606,199 $ 691,480 $ 238,921 $ 175,911 $ 228,177 $ Miscellaneous 2300-362000 Other Miscellaneous Revenue 13,522 14,350 12,000 24,776 12,000 2300-365000 Contributions and Donations 145 1,000 - 8,600 - 13,667 $ 15,350 $ 12,000 $ 33,376 $ 12,000 $ Other Financing Sources 2300-382010 Sale of General Fixed Assets 18,414 9,000 12,000 - 12,000 2300-383004 Operating Transfer from General Fund 2,545,235 2,657,502 2,657,502 2,657,502 2,879,827 2,563,649 $ 2,666,502 $ 2,669,502 $ 2,657,502 $ 2,891,827 $ Total Revenues 3,183,515 $ 3,373,332 $ 2,920,423 $ 2,866,789 $ 3,132,004 $ Beginning Budgetary Fund Balance 878,619 $ 890,102 $ Total Resources 3,799,042 $ 4,022,106 $ Expenditures Personnel 2300-420100-110-0 Salaries and Wages 1,384,705 1,425,583 1,693,488 1,557,767 1,734,468 2300-420100-112-0 Permanent Part Time 48,721 34,723 49,194 30,677 52,502 2300-420100-120-0 Overtime 68,542 83,428 90,138 104,169 94,783 2300-420100-140-0 Employer Contributions 613,977 665,006 673,672 604,942 734,100 2300-420100-147-0 Medical Deduction Reimbursement 3,096 2,063 - 1,680 - 2,119,041 $ 2,210,803 $ 2,506,492 $ 2,299,235 $ 2,615,853 $ Materials and Services 2300-420100-210-0 Office Supplies & Materials 2,346 1,212 4,000 1,825 4,000 2300-420100-220-0 Operating Supplies 75,180 74,888 50,000 52,826 64,200 2300-420100-230-0 Repair & Maintenance Supplies 42,748 43,625 50,000 54,765 44,000 2300-420100-310-0 Communication & Transportation 1,040 1,068 1,100 805 1,200 2300-420100-330-0 Publicity, Subscriptions & Dues 6,412 11,169 6,000 15,039 8,500 2300-420100-340-0 Utility Services 32,943 34,034 27,000 33,070 33,440 2300-420100-350-0 Professional Services 6,249 8,350 7,500 13,219 7,500 2300-420100-360-0 Repair & Maintenance Services 39,026 45,225 44,800 42,291 46,592 2300-420100-370-0 Travel & Training 15,582 20,330 25,000 2,476 25,000 2300-420100-390-0 Other Purchased Services 148,399 169,136 12,000 3,472 12,000 2300-420100-397-0 Contracted Workers 60,385 75,693 79,500 89,886 115,739 2300-420100-510-0 Insurance 41,124 45,751 62,540 60,060 61,500 2300-420100-540-0 Special Assessments 429 429 500 [PHONE REDACTED]-420100-880-0 Administrative Costs 54,242 66,910 75,154 66,968 85,548 526,106 $ 597,820 $ 445,094 $ 437,131 $ 509,719 $ Capital 2300-420100-920-0 Buildings - 18,606 - - - 2300-420100-940-0 Machinery & Equipment 95,521 102,970 119,837 104,979 70,000 95,521 $ 121,576 $ 119,837 $ 104,979 $ 70,000 $ Total Expenditures 2,740,667 $ 2,930,199 $ 3,071,423 $ 2,841,345 $ 3,195,572 $ Ending Budgetary Fund Balance 727,619 $ 826,534 $ Law Enforcement Fund - 2300 Fiscal Year 2023 Budget Page 55 of 126 ---PAGE BREAK--- Victim & Witness Assistance Fund Purpose The Victim and Witness Assistance Fund provides budget authority to comply with Montana House Bill 257, adopted during the 1999 Legislative Session. The bill requires cities to establish a fund to account for a Victim and Witness Assistance Fine to be assessed on those convicted of misdemeanor and felony charges. Funds collected through assessments shall be used to pay restitution and to assist the victims and witnesses of criminal acts. FY 2023 Objectives The objective of the Victim and Witness Assistance Fund for this fiscal year is to administer the requirements of the Montana Victim and Witness Assistance Statute. Fiscal Year 2023 Budget Page 56 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Fines and Forfeitures 2917-351015 Victims and Witness Advocate Surcharge 10,850 6,791 10,000 7,117 10,000 10,850 $ 6,791 $ 10,000 $ 7,117 $ 10,000 $ Total Revenues 10,850 $ 6,791 $ 10,000 $ 7,117 $ 10,000 $ Beginning Budgetary Fund Balance - $ 1,473 $ Total Resources 10,000 $ 11,473 $ Expenditures Materials and Services 2917-410370-725-0 Crime Victim's Assistance 10,850 6,791 10,000 7,117 10,000 10,850 $ 6,791 $ 10,000 $ 7,117 $ 10,000 $ Total Expenditures 10,000 $ 7,117 $ 10,000 $ Ending Budgetary Fund Balance - $ 1,473 $ Victim & Witness Assistance Fund - 2917 Fiscal Year 2023 Budget Page 57 of 126 ---PAGE BREAK--- Fire and Ambulance Fund Purpose The purpose of the Fire and Ambulance Fund is to provide budget authority for the delivery of fire prevention and suppression, rescue services, and ambulance and advanced life support services to the City of Whitefish, the rural fire service area, and surrounding areas. FY 2023 Objectives The objective of the Fire and Ambulance Fund for this fiscal year is to provide fire suppression, fire and accident rescue, hazardous materials incident response, fire code enforcement, ambulance and advanced life support service, and community education on related issues. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in property tax revenue due to new taxable value (levy remains at the 24 voted mills) $51,130  Increase in Fire Prevention Program Fee revenues to reflect strong building market and year‐end figures $20,000  Change grant funding. City was not awarded the equipment grant of $405,000 in FY 2022. However, the City has applied for the SAFER Grant this year to fund two new positions for the Fire Department including an Assistant Chief of Operations and a full‐time 53‐hour per week firefighter/paramedic. If awarded this amount will be provided for three years to allow the City to prepare to take over the costs $221,028  Increase in ambulance charges for services based on increased call volume and year‐end figures $211,815  Increase in sale of general fixed assets based on the expected surplus auction price for retiring equipment $10,000  Increase in operating transfer from the General Fund to cover increasing personnel costs and inflationary impacts on other expenditures $98,479 Expenditure Changes  Increase in personnel services due to wage adjustments, as well as moving the two 40‐hours per week firefighter/paramedic potions to full‐time at 53‐hours per week, adding one additional full‐time 53‐hour per week firefighter/paramedic, and an Assistant Chief of Operations as recommended by the Fire Department Master Plan and the Fire Department Strategic Planning Committee (offsetting grant revenue above) $404,259  Increase in professional services to hire consultant for an ambulance rate study as recommended in the Fire Department Master Plan (project budget is $35,000) $20,000 Fiscal Year 2023 Budget Page 58 of 126 ---PAGE BREAK--- Fire and Ambulance Fund  Capital Project Brush Truck. Replace the 22‐year‐old Wildland Brush Truck. Carried over from FY 2022 $50,000  Capital Project 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 will replace the City’s 1995 Type 1 apparatus. Funding includes $100,000 from the Whitefish Fire Service Area and $350,000 in cash reserves due to the denial of the grant application. Carried over from FY 2022 $450,000  Capital Project Air Boat. Replaces 2006 Hovercraft. Partially grant funded through BNSF Grant (secured $25,000) and a community grant through the Whitefish Community Foundation (amount awarded will be determined in June) $100,000  Capital Project Command Vehicle. Pending the new Assistant Chief of Operations position, this purchase may be an addition to the fleet or a replacement of the 18‐year‐old Assistant Fire Chief’s vehicle $50,000  Increase in Medicare/Medicaid adjustments to ambulance fee revenue based on year‐end actuals $125,157 Fiscal Year 2023 Budget Page 59 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Taxes 2340-311010 Real Property Taxes 617,362 936,517 1,130,086 1,118,251 1,179,216 2340-311020 Personal Property Taxes 3,391 3,458 4,000 6,385 6,000 620,753 $ 939,975 $ 1,134,086 $ 1,124,636 $ 1,185,216 $ Licenses & Permits 2340-323015 Fire Prevention Program Fee 195,293 208,190 160,000 188,749 180,000 2340-323051 Burning Permit 100 225 100 275 200 195,393 $ 208,415 $ 160,100 $ 189,024 $ 180,200 $ Intergovernmental 2340-331000 Federal Grants 890 16,754 405,000 - - 2340-331107 SAFER Grant - - - - 221,028 2340-331110 Federal Disaster Aid - CARES ACT 360,960 775,871 - - - 361,850 $ 792,625 $ 405,000 $ - $ 221,028 $ Charges for Services 2340-338050 Countywide Ambulance Assessment 28,680 95,877 60,000 73,893 68,000 2340-342020 Rural Fire Protection Assessments 296,495 302,105 414,189 314,189 426,757 2340-342050 Ambulance Services 1,483,499 1,447,241 1,563,185 1,795,169 1,775,000 2340-342055 Rescue Care Program 26,065 23,744 23,000 18,998 23,000 1,834,739 $ 1,868,967 $ 2,060,374 $ 2,202,249 $ 2,292,757 $ Miscellaneous Revenues 2340-362000 Other Miscellaneous Revenue 40,373 77,635 20,000 37,313 20,000 2340-365000 Contributions and Donations - - 4,000 36,000 4,000 40,373 $ 77,635 $ 24,000 $ 73,313 $ 24,000 $ Other Financing Sources 2340-382010 Sale of General Fixed Assets - - - - 10,000 2340-383004 Operating Transfer from General Fund 853,092 953,092 953,092 953,092 1,051,571 853,092 $ 953,092 $ 953,092 $ 953,092 $ 1,061,571 $ Total Revenues 3,906,200 $ 4,840,710 $ 4,736,652 $ 4,542,314 $ 4,964,771 $ Beginning Budgetary Fund Balance 1,727,559 $ 1,914,136 $ Total Resources 6,464,211 $ 6,878,907 $ Fire & Ambulance Fund - 2340 Fiscal Year 2023 Budget Page 60 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Fire & Ambulance Fund - 2340 Expenditures - Fire and Rescue Personnel 2340-420400-110-0 Salaries and Wages 600,146 523,184 643,120 627,439 737,172 2340-420400-112-0 Permanent Part Time 7,870 5,625 1,509 6,559 1,585 2340-420400-120-0 Overtime 30,671 36,800 29,111 30,437 30,826 2340-420400-140-0 Employer Contributions 243,576 264,442 293,688 273,530 336,096 2340-420400-147-0 Medical Deduction Reimbursement 475 553 - 621 - 2340-420400-190-0 Other Personal Services 2,302 8,486 5,000 640 5,000 885,040 $ 839,090 $ 972,428 $ 939,226 $ 1,110,679 $ Materials and Services 2340-420400-210-0 Office Supplies & Materials 661 464 500 [PHONE REDACTED]-420400-220-0 Operating Supplies 17,100 28,844 41,000 47,705 38,000 2340-420400-230-0 Repair & Maintenance Supplies 19,421 13,290 21,500 29,688 27,000 2340-420400-310-0 Communication & Transportation 2,600 299 250 [PHONE REDACTED]-420400-330-0 Publicity, Subscriptions & Dues 697 8,085 2,000 5,677 3,000 2340-420400-340-0 Utility Services 15,979 15,781 15,000 13,023 15,000 2340-420400-350-0 Professional Services 3,234 9,658 9,400 9,260 10,000 2340-420400-360-0 Repair & Maintenance Services 26,892 21,905 41,080 28,281 41,000 2340-420400-370-0 Travel & Training 6,754 183 5,000 5,287 5,000 2340-420400-380-0 Training Services 1,273 1,690 2,500 3,359 2,500 2340-420400-390-0 Other Purchased Services 8,882 9,535 32,000 - 32,000 2340-420400-510-0 Insurance 22,910 25,155 36,708 33,043 40,000 2340-420400-540-0 Special Assessments 219 219 230 [PHONE REDACTED]-420400-880-0 Administrative Costs 21,056 25,461 29,000 25,842 36,170 147,680 $ 160,570 $ 236,168 $ 202,147 $ 250,651 $ Debt Service 2340-420400-610-0 Principal 125,602 126,467 79,728 79,728 49,410 2340-420400-620-0 Interest 14,377 7,585 3,039 3,038 1,737 139,979 $ 134,052 $ 82,767 $ 82,766 $ 51,147 $ Capital 2340-420400-920-0 Buildings - 9,351 - - - 2340-420400-940-0 Machinery & Equipment 13,165 2,000 517,100 5,699 545,000 13,165 $ 11,351 $ 517,100 $ 5,699 $ 545,000 $ Total Fire and Rescue 1,185,863 $ 1,145,063 $ 1,808,463 $ 1,229,837 $ 1,957,476 $ Fiscal Year 2023 Budget Page 61 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Fire & Ambulance Fund - 2340 Expenditures - Ambulance Personnel 2340-420730-110-0 Salaries and Wages 816,827 884,474 1,016,467 983,143 1,195,004 2340-420730-112-0 Permanent Part Time 14,198 9,891 - 10,382 - 2340-420730-120-0 Overtime 71,555 84,373 67,806 70,934 71,717 2340-420730-140-0 Employer Contributions 389,640 425,070 486,834 444,250 570,395 2340-420730-147-0 Medical Deduction Reimbursement 463 727 - 819 - 2340-420730-190-0 Other Personal Services 6,370 16,722 11,000 8,464 11,000 1,299,055 $ 1,421,258 $ 1,582,108 $ 1,517,992 $ 1,848,116 $ Materials and Services 2340-420730-210-0 Office Supplies & Materials 1,008 860 1,000 794 1,000 2340-420730-220-0 Operating Supplies 52,087 72,304 49,000 54,101 51,000 2340-420730-230-0 Repair & Maintenance Supplies 19,167 26,831 21,500 23,705 22,500 2340-420730-310-0 Communication & Transportation 54 72 500 [PHONE REDACTED]-420730-330-0 Publicity, Subscriptions & Dues 1,589 8,864 4,000 7,807 5,000 2340-420730-340-0 Utility Services 27,479 27,314 27,500 30,267 28,000 2340-420730-350-0 Professional Services 29,508 43,760 48,000 40,288 68,000 2340-420730-360-0 Repair & Maintenance Services 30,509 28,213 30,020 33,437 30,000 2340-420730-370-0 Travel & Training 3,365 1,093 5,000 6,305 6,000 2340-420730-380-0 Training Services 3,121 4,605 7,500 425 7,500 2340-420730-390-0 Other Purchased Services 20,378 19,759 2,000 1,382 1,000 2340-420730-510-0 Insurance 24,802 29,008 41,998 37,679 44,370 2340-420730-540-0 Special Assessments 512 512 600 [PHONE REDACTED]-420730-880-0 Administrative Costs 33,003 39,667 47,092 41,963 60,071 246,582 $ 302,862 $ 285,710 $ 278,952 $ 325,541 $ Ambulance Account Adjustments 2340-420735-810-0 Losses (Bad Debt Expense) 35,153 98,428 168,250 158,565 175,000 2340-420735-811-0 Adjustments (Medicare/Medicaid) 818,222 693,928 781,593 868,767 900,000 2340-420735-812-0 Adjustments (Rescue Care) 5,337 5,955 10,000 3,144 10,000 2340-271500 Restatement Prior Year - (17,750) - - - 858,711 $ 780,561 $ 959,843 $ 1,030,476 $ 1,085,000 $ Debt Service 2340-420730-610-0 Principal 34,122 35,023 35,233 35,233 36,115 2340-420730-620-0 Interest 4,487 2,257 1,032 1,032 420 38,609 $ 37,280 $ 36,265 $ 36,265 $ 36,535 $ Capital 2340-420730-920-0 Buildings - 22,390 - - - 2340-420730-940-0 Machinery & Equipment 29,262 53,420 288,680 249,686 105,000 29,262 $ 75,810 $ 288,680 $ 249,686 $ 105,000 $ Total Ambulance 2,472,220 $ 2,617,769 $ 3,152,606 $ 3,113,371 $ 3,400,192 $ Total Fire and Ambulance Fund 3,658,083 $ 3,762,832 $ 4,961,069 $ 4,343,208 $ 5,357,668 $ Ending Budgetary Fund Balance 1,503,142 $ 1,521,239 $ Fiscal Year 2023 Budget Page 62 of 126 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2023 Parks & Recreation Department Mission Statement The mission of the City of Whitefish Parks and Recreation Department is to maintain a healthy, diverse, sustainable, and interactive environment for our residents, visitors, and future generations with dedication, pride, and respect for our community. As stewards of Whitefish, through proactive involvement, efficiency, communication, and understanding, we will go above and beyond our duties as City employees to enhance the overall quality of life for the citizens of Whitefish. Purpose The purpose of the Parks, Recreation and Community Services Fund is to provide the budgetary authority necessary to maintain the parks, trails and property owned by the City, operate community facilities, provide recreational programs, and provide other beautification and community services as needed. The Whitefish Trail Operations and Maintenance is also budgeted in the Parks & Recreation Fund to address existing portions of the trail and is primarily funded by the Whitefish Trail endowment disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners. FY 2023 Objectives The objectives of the Parks, Recreation and Community Services Fund for this fiscal year are to maintain and, where appropriate, operate various City facilities. These include the Mountain Trails Park, Roy Duff Memorial Armory Center, Armory Park, Depot Park, City Beach, Soroptimist Park, Baker Park, Riverside Park, Creekwood Park, Grouse Mountain Park, Memorial Ball Park perimeter, Canoe Park, Kay Beller Park, Crestwood Park, Riverwood Park, the Baker/Wisconsin Street Viaduct, S. Baker Avenue right‐of‐way, W. Edgewood Place right‐ of‐way, property at 2nd and Spokane Avenue, Greenwood Drive property, Central Avenue median, the grounds of the Whitefish Cultural Arts Center, and the Whitefish Library. provide budget authority for Whitefish Legacy Partners to manage annual operations, trail, and trailhead maintenance through efficient use of endowment funds and strong volunteer programs. provide a series of recreation programs and special events. provide maintenance for boulevard trees and pre‐planting administration. maintain the Hwy. 93 right‐of‐way landscape and provide weed spraying services on City property and right‐of‐ways as needed. provide other general beautification and community services as needed. Fiscal Year 2023 Budget Page 63 of 126 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2023 Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in City Beach Concessions based on year‐to‐date actuals and success of new contractors $13,000  Decrease in budgeted After School Program revenues to more accurately reflect year‐end actuals and previous years $5,000  Increase in Summer Day Camp revenues based on pre‐COVID‐19 actuals as program fills and capacity increases $23,400  Decrease in Recreation Programs revenues based on year‐end actuals and prior years $14,200  Increase in Parks & Greenway Assessment of 4% to cover the increased costs to maintain parks and greenways $29,887  Increase in Contributions and Donations based on anticipated community support for scholarships, volleyball courts improvements, and other donations $18,000  Increase in transfer from General Fund (Property Tax Support) to cover increasing personnel costs, market rate adjustment for seasonal staffing, and inflationary impacts to other expenditures $181,840  Continued transfer from Water Fund to support the Aquatic Invasive Species Boat Inspection Station at State Park (includes personnel costs only and adjustment for increased costs to operate of $5,443 compared to FY 2022) $48,774 Expenditure Changes  Increase personnel services related to higher wage and benefit costs for full‐time and seasonal staffing, as well as the additional of a facility maintenance technician that was offset by a decrease in seasonal wages $215,652  Increase in overall operational costs of the Whitefish Trail per Whitefish Legacy Partners $20,097  Increase in Memorial Park Account for payment to Glacier Twins in accordance with the memorandum of understanding – includes funds received in prior year as well as 78% from FY2023 $47,525  #1 Capital Project: Armory Park Improvement Project Phase III (Funded through LWCF Grant of $250,000 and matching funds in Parks and Recreation Fund, as well as Paved Trail Impact Fees and Resort Tax) $350,000  #2 Capital Project: Mountain Trails Volleyball Courts ($13,000 grant funded and $8,850 in Parkland Acquisition & Development Fund) $13,000  #3 Capital Project – Snowblower Attachments $20,000 Fiscal Year 2023 Budget Page 64 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Licenses and Permits 2210-322015 Alcohol Consumption Permit 890 1,040 1,200 1,329 1,500 890 $ 1,040 $ 1,200 $ 1,329 $ 1,500 $ Intergovernmental 2210-331110 Federal Disaster Aid - CARES ACT 5,419 10,076 - - - 2210-334000 State Grants 25,610 12,057 257,500 5,604 265,425 2210-334001 WF Trail O&M Grants & Contributions - - 50,000 - 54,594 2210-334002 FWP Fishing Lease - WF Trail - - 8,000 - - 31,030 $ 22,133 $ 315,500 $ 5,604 $ 320,019 $ Charges for Services 2210-346007 After School Program 67,890 11,293 80,000 60,540 75,000 2210-346009 Armory Rental 120 - - - - 2210-346014 Beach Concessions 12,305 4,681 12,000 20,548 25,000 2210-346015 Beach Gazebo Rental 2,615 4,530 4,000 7,067 5,000 2210-346016 Boat Launch Passes 27,767 26,631 27,000 26,065 28,000 2210-346022 Summer Day Camp 51,256 84,197 66,600 117,176 90,000 2210-346080 Recreation Programs 50,587 45,087 64,200 48,783 50,000 2210-346402 Facility Use Revenue 12,867 22,341 18,000 13,584 20,000 225,407 $ 198,760 $ 271,800 $ 293,763 $ 293,000 $ Miscellaneous Revenue 2210-361020 Verizon Cell Tower Lease 21,900 22,776 23,687 23,687 24,634 2210-362000 Other Miscellaneous Revenue 240 6,183 16,500 48,428 6,050 2210-362007 Program Guide Proceeds 3,300 2,880 3,500 3,746 4,000 2210-363010 Maintenance Assessments 479,648 527,548 519,651 522,638 549,538 2210-363040 Penalty & Interest Special Assessments 1,702 1,895 1,000 2,217 1,000 2210-365000 Contributions and Donations 29,660 21,208 24,000 46,017 42,000 2210-365001 WF Trail Operating Endowment 29,592 69,263 7,000 73,789 29,780 2210-365002 Adopt-A-Tree Program - - 9,000 4,900 9,000 566,042 $ 651,753 $ 604,338 $ 725,421 $ 666,002 $ Other Financing Sources 2210-383004 Operating Transfer from General Fund 818,603 883,426 883,426 883,426 1,065,266 2210-383010 Transfer from Water Fund 48,498 49,302 43,331 43,331 48,774 867,101 $ 932,728 $ 926,757 $ 926,757 $ 1,114,040 $ Total Fund Revenues 1,690,469 $ 1,806,414 $ 2,119,595 $ 1,952,875 $ 2,394,561 $ Beginning Budgetary Fund Balance 312,037 $ 603,711 $ Total Resources 2,431,632 $ 2,998,272 $ Parks, Recreation, & Community Service - 2210 Fiscal Year 2023 Budget Page 65 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Parks, Recreation, & Community Service - 2210 Expenditures Bicycle Path Maintenance Program Personnel 2210-430255-110-0 Salaries and Wages 43,795 48,740 47,917 47,834 69,292 2210-430255-111-0 Seasonal / Temporary 1,749 4,944 7,746 4,925 - 2210-430255-120-0 Overtime 209 63 172 [PHONE REDACTED]-430255-140-0 Employer Contributions 22,396 24,440 25,508 22,804 38,957 68,150 $ 78,188 $ 81,343 $ 75,709 $ 108,463 $ Materials and Services 2210-430255-220-0 Operating Supplies 1,866 1,456 1,500 824 1,500 2210-430255-230-0 Repair & Maintenance Supplies 599 2,179 7,000 3,555 7,000 2210-430255-330-0 Publicity, Subscriptions & Dues 1 1 100 1 100 2210-430255-360-0 Repair & Maintenance Services 7,708 17,696 12,500 - 12,500 2210-430255-510-0 Insurance 848 1,280 1,820 1,717 1,820 2210-430255-530-0 Rent / Lease - 3,461 3,400 3,564 3,400 11,021 $ 26,073 $ 26,320 $ 9,661 $ 26,320 $ Capital 2210-430255-940-0 Machinery & Equipment - - 60,000 54,870 - - $ - $ 60,000 $ 54,870 $ - $ Total Bicycle Path Maintenance 79,171 $ 104,260 $ 167,663 $ 140,240 $ 134,783 $ Whitefish Trail Maintenance Personnel 2210-430256-110-0 Salaries and Wages 2,479 2,987 3,115 3,034 3,329 2210-430256-120-0 Overtime - - 31 13 19 2210-430256-140-0 Employer Contributions 1,667 1,570 1,353 1,398 1,420 4,146 $ 4,556 $ 4,499 $ 4,445 $ 4,768 $ Materials and Services 2210-430256-220-0 Operating Supplies 3,519 5,830 - 28,984 17,000 2210-430256-330-0 Publicity, Subscriptions & Dues 13 - - - - 2210-430256-360-0 Repair & Maintenance Services 22,556 23,688 7,000 24,069 42,290 2210-430256-390-0 Other Purchased Services - - 34,390 - - 2210-430256-510-0 Insurance 272 375 296 [PHONE REDACTED]-430256-530-0 Rent / Lease 18,303 17,463 18,860 18,572 20,334 44,663 $ 47,355 $ 60,546 $ 71,915 $ 80,374 $ Total Whitefish Trail Maintenance 48,808 $ 51,911 $ 65,045 $ 76,360 $ 85,142 $ Facilities Personnel 2210-460220-110-0 Salaries and Wages 27,719 29,722 29,410 30,916 51,138 2210-460220-111-0 Seasonal / Temporary 2,717 7,153 2,329 5,971 - 2210-460220-120-0 Overtime 63 67 233 34 219 2210-460220-140-0 Employer Contributions 18,217 20,029 18,101 18,519 33,162 48,715 $ 56,971 $ 50,073 $ 55,440 $ 84,519 $ Materials and Services 2210-460220-220-0 Operating Supplies 7,847 9,512 9,000 7,860 9,000 2210-460220-230-0 Repair & Maintenance Supplies 3,001 14,706 10,000 6,597 10,000 2210-460220-340-0 Utility Services 23,549 34,120 29,904 37,246 29,904 2210-460220-360-0 Repair & Maintenance Services 8,422 10,380 14,000 22,362 14,000 2210-460220-370-0 Travel & Training - 595 1,000 - 1,000 2210-460220-510-0 Insurance 1,658 915 1,284 1,212 1,284 2210-460220-540-0 Special Assessments - 842 - 842 842 44,478 $ 71,069 $ 65,188 $ 76,118 $ 66,030 $ Total Facilities 93,193 $ 128,040 $ 115,261 $ 131,558 $ 150,549 $ Fiscal Year 2023 Budget Page 66 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Parks, Recreation, & Community Service - 2210 Parks & Recreation Administration Personnel 2210-460400-110-0 Salaries and Wages 290,152 233,360 254,767 256,500 288,930 2210-460400-112-0 Permanent Part Time 2,697 2,872 2,515 2,377 2,641 2210-460400-120-0 Overtime 92 236 308 [PHONE REDACTED]-460400-140-0 Employer Contributions 94,280 104,966 105,553 101,630 117,210 2210-460400-147-0 Medical Deduction Reimbursement 12 65 - - - 387,233 $ 341,500 $ 363,143 $ 360,742 $ 409,087 $ Materials and Services 2210-460400-210-0 Office Supplies & Materials 1,819 1,408 3,800 2,070 2,800 2210-460400-220-0 Operating Supplies 11,909 21,587 10,000 14,718 12,000 2210-460400-230-0 Repair & Maintenance Supplies 603 677 556 2,[PHONE REDACTED]-460400-310-0 Communication & Transportation 369 348 500 [PHONE REDACTED]-460400-320-0 Printing, Duplicating, & Binding - - 500 [PHONE REDACTED]-460400-330-0 Publicity, Subscriptions & Dues 2,759 7,433 2,704 8,976 5,000 2210-460400-340-0 Utility Services 9,708 9,096 11,200 5,323 11,200 2210-460400-350-0 Professional Services 2,386 1,881 3,100 2,664 3,100 2210-460400-360-0 Repair & Maintenance Services 3,374 1,556 12,700 2,995 2,500 2210-460400-370-0 Travel & Training 4,102 2,188 4,000 5,931 4,000 2210-460400-390-0 Other Purchased Services 8,229 7,430 8,000 10,097 8,000 2210-460400-397-0 Contracted Workers - 375 510 - - 2210-460400-510-0 Insurance 4,186 6,430 8,454 8,377 8,222 2210-460400-530-0 Rent / Lease 2,344 2,299 2,275 1,945 2,275 2210-460400-796-0 Memorial Park Account 21,900 - - - 47,525 2210-460400-880-0 Administrative Costs 27,718 35,507 36,823 32,813 47,205 101,405 $ 98,214 $ 105,122 $ 99,319 $ 154,977 $ Capital 2210-460400-930-0 Improvements Other than Buildings 4,050 - - - - 4,050 $ - $ - $ - $ - $ Total Parks & Recreation Admin 492,688 $ 439,714 $ 468,265 $ 460,061 $ 564,064 $ City Parks & Properties Personnel 2210-460434-110-0 Salaries and Wages 85,625 94,966 103,639 88,838 104,743 2210-460434-111-0 Seasonal / Temporary 40,242 21,521 50,426 22,647 53,992 2210-460434-120-0 Overtime 2,834 409 667 [PHONE REDACTED]-460434-140-0 Employer Contributions 50,403 37,896 50,128 31,803 43,806 179,103 $ 154,791 $ 204,860 $ 143,903 $ 203,272 $ Materials and Services 2210-460434-210-0 Office Supplies & Materials 758 458 700 25 2,200 2210-460434-220-0 Operating Supplies 35,398 22,101 32,000 18,712 31,000 2210-460434-230-0 Repair & Maintenance Supplies 44,296 37,981 41,000 43,985 38,000 2210-460434-310-0 Communication & Transportation - 16 - - - 2210-460434-330-0 Publicity, Subscriptions & Dues 127 196 200 25 200 2210-460434-340-0 Utility Services 56,556 51,012 58,000 36,271 58,000 2210-460434-360-0 Repair & Maintenance Services 11,013 18,456 24,500 13,626 24,500 2210-460434-370-0 Travel & Training 558 249 3,500 1,412 2,000 2210-460434-390-0 Other Purchased Services 5,715 7,235 4,000 1,499 3,000 2210-460434-510-0 Insurance 11,537 12,344 14,316 14,044 18,354 2210-460434-530-0 Rent / Lease 2,072 1,613 2,600 2,183 2,600 2210-460434-540-0 Special Assessments 1,095 1,106 1,270 1,106 1,270 169,127 $ 152,767 $ 182,086 $ 132,888 $ 181,124 $ Fiscal Year 2023 Budget Page 67 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Parks, Recreation, & Community Service - 2210 Capital 2210-460434-931-0 Park Improvements 825 - 250,000 4,106 363,000 2210-460434-940-0 Machinery & Equipment 16,723 48,285 - - 20,000 17,548 $ 48,285 $ 250,000 $ 4,106 $ 383,000 $ Total City Parks & Properties 365,778 $ 355,843 $ 636,946 $ 280,897 $ 767,396 $ Urban Forestry Program Personnel 2210-460437-110-0 Salaries and Wages 70,796 80,692 81,372 81,546 87,017 2210-460437-111-0 Seasonal / Temporary 11,645 32,059 40,744 25,540 43,868 2210-460437-120-0 Overtime 870 218 519 [PHONE REDACTED]-460437-140-0 Employer Contributions 44,177 55,692 53,279 50,192 56,089 2210-460437-147-0 Medical Deduction Reimbursement - 314 - - - 127,488 $ 168,975 $ 175,914 $ 157,426 $ 187,958 $ Materials and Services 2210-460437-220-0 Operating Supplies 10,364 10,055 8,000 20,174 8,000 2210-460437-230-0 Repair & Maintenance Supplies 4,555 5,395 17,400 13,077 17,400 2210-46047-310-0 Communication & Transportation - 11 - 74 - 2210-460437-330-0 Publicity, Subscriptions & Dues 232 100 250 [PHONE REDACTED]-460437-340-0 Utility Services 1,643 1,448 1,600 1,563 1,600 2210-460437-360-0 Repair & Maintenance Services 4,963 8,233 4,000 4,445 4,000 2210-460437-370-0 Travel & Training 3,654 1,734 4,000 3,199 4,000 2210-460437-510-0 Insurance 2,308 2,394 3,993 3,769 3,701 27,719 $ 29,370 $ 39,243 $ 46,788 $ 38,951 $ Total Urban Forestry Program 155,207 $ 198,345 $ 215,157 $ 204,214 $ 226,909 $ Recreation Programs Personnel 2210-460440-110-0 Salaries and Wages 21,390 9,570 8,928 7,545 9,571 2210-460440-111-0 Seasonal / Temporary 2,466 4,250 7,222 4,302 8,099 2210-460440-120-0 Overtime 25 13 77 27 90 2210-460440-140-0 Employer Contributions 10,355 6,689 6,677 4,994 7,054 2210-460440-147-0 Medical Deduction Reimbursement - 480 - - - 34,236 $ 21,002 $ 22,904 $ 16,868 $ 24,814 $ Materials and Services 2210-460440-210-0 Office Supplies & Materials 300 - - - - 2210-460440-220-0 Operating Supplies 5,716 6,007 8,830 6,379 10,000 2210-460440-340-0 Utility Services 2,068 865 1,200 42 1,200 2210-460440-370-0 Travel & Training 50 - 120 - 1,000 2210-460440-390-0 Other Purchased Services 11,121 4,375 13,480 9,433 11,000 2210-460440-510-0 Insurance 379 643 623 [PHONE REDACTED]-460440-530-0 Rent / Lease 32 - - - - 2210-460440-540-0 Special Assessments 842 - - - - 20,508 $ 11,890 $ 24,253 $ 16,431 $ 23,600 $ Total Recreation Programs 54,744 $ 32,891 $ 47,157 $ 33,300 $ 48,414 $ After School Program Personnel 2210-460505-110-0 Salaries and Wages 34,461 39,156 39,753 37,742 42,597 2210-460505-111-0 Seasonal / Temporary 14,483 4,435 15,989 11,876 27,840 2210-460505-120-0 Overtime 145 247 225 81 264 2210-460505-140-0 Employer Contributions 23,661 25,474 26,259 23,312 28,571 72,750 $ 69,312 $ 82,226 $ 73,011 $ 99,272 $ Fiscal Year 2023 Budget Page 68 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Parks, Recreation, & Community Service - 2210 Materials and Services 2210-460505-210-0 Office Supplies & Materials 38 - - - - 2210-460505-220-0 Operating Supplies 2,118 6,290 9,860 5,070 10,000 2210-460505-230-0 Repair & Maintenance Supplies - 102 - - - 2210-460505-340-0 Utility Services 235 - - 938 - 2210-460505-360-0 Repair & Maintenance Services - - 1,000 - - 2210-460505-370-0 Travel & Training 2,264 1,555 2,120 169 2,100 2210-460505-390-0 Other Purchased Services 1,558 - 1,400 824 12,000 2210-460505-510-0 Insurance 1,736 1,366 2,095 1,977 1,509 7,951 $ 9,314 $ 16,475 $ 8,979 $ 25,609 $ Total After School Program 80,701 $ 78,626 $ 98,701 $ 81,990 $ 124,881 $ City Beach Personnel 2210-460514-110-0 Salaries and Wages 28,325 34,133 35,602 34,687 38,045 2210-460514-111-0 Seasonal / Temporary 49,892 69,157 61,207 40,712 68,336 2210-460514-113-0 Part Time / City Beach Ranger 8,799 13,351 12,628 20,231 19,557 2210-460514-114-0 Part Time / State Park AIS 31,971 36,145 39,428 28,965 48,774 2210-460514-120-0 Overtime 3,757 3,308 2,002 2,285 1,602 2210-460514-140-0 Employer Contributions 30,118 34,336 25,881 26,703 29,024 152,861 $ 190,430 $ 176,748 $ 153,583 $ 205,338 $ Materials and Services 2210-460514-210-0 Office Supplies & Materials 341 142 500 66 500 2210-460514-220-0 Operating Supplies 10,369 6,614 7,000 6,617 7,000 2210-460514-230-0 Repair & Maintenance Supplies 619 365 2,000 997 2,000 2210-460514-320-0 Printing, Duplicating, & Binding - 303 - 183 - 2210-460514-340-0 Utility Services 11,903 4,538 12,000 2,506 12,000 2210-460514-350-0 Professional Services - - - - 5,000 2210-460514-360-0 Repair & Maintenance Services 1,245 1,687 3,000 2,971 3,000 2210-460514-370-0 Travel & Training 993 1,576 7,500 739 7,500 2210-460514-390-0 Other Purchased Services - - 1,000 - 1,000 2210-460514-510-0 Insurance 3,509 3,219 4,368 4,162 4,523 2210-460514-540-0 Special Assessments 81 81 85 81 85 29,059 $ 18,524 $ 37,453 $ 18,321 $ 42,608 $ Total City Beach 181,920 $ 208,954 $ 214,201 $ 171,904 $ 247,946 $ Community Ice Rink Materials and Services 2210-460533-360-0 Repair & Maintenance Services - - 8,000 - 8,000 2210-460533-510-0 Insurance 3,296 3,774 3,750 3,750 4,588 3,296 $ 3,774 $ 11,750 $ 3,750 $ 12,588 $ Total Community Ice Rink 3,296 $ 3,774 $ 11,750 $ 3,750 $ 12,588 $ Summer Camp Personnel 2210-460592-110-0 Salaries and Wages 1,586 22,961 24,745 23,400 26,515 2210-460592-111-0 Seasonal / Temporary 21,012 14,926 23,970 26,858 66,984 2210-460592-120-0 Overtime - 329 287 [PHONE REDACTED]-460592-140-0 Employer Contributions 3,982 16,519 17,679 16,516 22,479 26,581 $ 54,736 $ 66,681 $ 66,938 $ 116,552 $ Fiscal Year 2023 Budget Page 69 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Parks, Recreation, & Community Service - 2210 Materials and Services 2210-460592-210-0 Office Supplies & Materials 100 - - - - 2210-460592-220-0 Operating Supplies 2,345 3,399 5,400 3,751 5,700 2210-460592-230-0 Repair & Maintenance Supplies - 1,537 - 144 - 2210-460592-330-0 Publicity, Subscriptions & Dues - 30 - - - 2210-460514-340-0 Utility Services - 167 - 94 - 2210-460592-360-0 Repair & Maintenance Services - - 1,000 - - 2210-460592-370-0 Travel & Training - - 3,760 1,034 3,000 2210-460592-390-0 Other Purchased Services 4,795 - 900 - 12,400 2210-460592-510-0 Insurance 1,205 499 1,944 1,834 1,736 8,445 $ 5,632 $ 13,004 $ 6,857 $ 22,836 $ Capital 2210-460592-940-0 Machinery & Equipment - 10,000 - - - - $ 10,000 $ - $ - $ - $ Total Summer Camp 35,026 $ 70,367 $ 79,685 $ 73,795 $ 139,388 $ Total Expenditures 1,590,532 $ 1,672,728 $ 2,119,831 $ 1,658,069 $ 2,502,060 $ Ending Budgetary Fund Balance 311,801 $ 496,212 $ Fiscal Year 2023 Budget Page 70 of 126 ---PAGE BREAK--- Parkland Acquisition & Development Purpose The Parkland Acquisition and Development Fund is a capital fund designed to accommodate the purchase of parkland and enable park improvement projects funded through contributions, grants, and payments made in lieu of park land dedication requirements. Authority for the Parkland Acquisition and Development Fund derives in the Montana Subdivision and Platting Act, specifically Section 76‐3‐621 MCA. In order to comply with the proximity requirements of the law, the City has designated three quadrants in the City where the funds are spent – Resolution 07‐10. FY 2023 Objectives The objective of this fund for FY 2023 is to collect contributions and cash in‐lieu of parkland. Fiscal Year 2023 Budget Page 71 of 126 ---PAGE BREAK--- Parkland Acquisition & Development Significant or changed appropriations during FY 2023 are: Item/Project Amount Expenditure Changes  Capital Project Park Sign Master Plan Implementation ‐ Phase III ($5,000 East District, $15,000 West District, $20,000 North District) $40,000  Capital Project Mountain Trails Volleyball Court (North District) $8,850  Capital Project City Beach Swim Lines (North District) $10,000  Capital Project Ice Den Building Improvements ‐ Water Heater and Other Improvements (North District) $30,000 Fiscal Year 2023 Budget Page 72 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Investment Earnings 2990-371010-0 Investment Earnings - East 575 269 60 [PHONE REDACTED]-371010-1 Investment Earnings - West 115 47 50 91 124 2990-371010-2 Investment Earnings - North 346 488 100 421 410 1,036 $ 803 $ 210 $ 671 $ 650 $ Other Financing Sources 2990-381060 Proceeds From Cash In-lieu / District E - 25,202 - - - 2990-381061 Proceeds From Cash In-lieu / District W 10,148 - 641 32,175 - 2990-381062 Proceeds From Cash In-lieu / District N 43,026 57,108 - 2,250 - 53,174 $ 82,310 $ 641 $ 34,425 $ - $ Total Revenues 54,210 $ 83,113 $ 851 $ 35,096 $ 650 $ Beginning Budgetary Fund Balance 199,016 $ 170,347 $ District East 67,884 $ 23,030 $ District West 9,309 $ 32,822 $ District North 121,823 $ 114,494 $ Total Resources 199,867 $ 170,997 $ Expenditures Capital 2990-430434-931-0 Park Improvements - East - 1,608 53,616 45,014 5,000 2990-430434-931-1 Park Improvements - West 11,259 1,000 10,000 8,752 15,000 2990-430434-931-2 Park Improvements - North 5,000 1,000 19,000 10,000 68,850 16,259 $ 3,608 $ 82,616 $ 63,766 $ 88,850 $ Total Expenditures 16,259 $ 3,608 $ 82,616 $ 63,766 $ 88,850 $ Ending Budgetary Fund Balance 117,251 $ 82,147 $ District East 14,328 $ 18,147 $ District West - $ 17,946 $ District North 102,923 $ 46,054 $ Parkland Acquisition & Development Fund - 2990 Fiscal Year 2023 Budget Page 73 of 126 ---PAGE BREAK--- Whitefish Trail Construction Fund Purpose The purpose of the Whitefish Trail Construction Fund is to provide budget authority to support efforts to design and construct new portions of Whitefish Trail. Funds provided to the effort are generated through grants and private contributions. To date, these funds have constructed 47 miles of trail and 15 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the Whitefish Trail, including trail and trailhead maintenance, weeds management, DNRC licenses, and the WT Coordinator. It is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners and is also supported by community partners including Flathead Area Mountain Bikers, Glacier Nordic Club, Flathead National Forest, Montana Fish, Wildlife & Parks, corporate sponsors, Adopt‐ A‐Trail crews and sponsors, and grants. FY 2023 Objectives The Whitefish Trail Construction Fund this fiscal year will expand and improve the trails and amenities of the Whitefish Trail. Projects include completion and opening of trails and trailhead at Holbrook Overlook, ongoing retread projects in Haskill, installation of Knox Boxes to enhance emergency services, and planning for possible Lion Mountain expansion. Fiscal Year 2023 Budget Page 74 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Intergovernmental 4540-331000 Federal Grants - - - - 78,000 4540-334000 State Grants 27,097 - 50,000 - - 27,097 $ - $ 50,000 $ - $ 78,000 $ Miscellaneous Revenues 4540-365000 Contributions and Donations 7,548 4,107 47,000 140,420 197,011 7,548 $ 4,107 $ 47,000 $ 140,420 $ 197,011 $ Interest 4540-371010 Investment Earnings - - - 1 - - $ - $ - $ 1 $ - $ Total Revenues 34,646 $ 4,107 $ 97,000 $ 140,421 $ 275,011 $ Beginning Budgetary Fund Balance 3,057 $ - $ Total Resources 100,057 $ 275,011 $ Expenditures Capital 4540-430255-938-0 Trail Improvements 28,979 2,915 97,000 143,478 275,011 28,979 $ 2,915 $ 97,000 $ 143,478 $ 275,011 $ Total Expenditures 28,979 $ 2,915 $ 97,000 $ 143,478 $ 275,011 $ Ending Budgetary Fund Balance 3,057 $ - $ Whitefish Trail Construction Fund - 4540 Fiscal Year 2023 Budget Page 75 of 126 ---PAGE BREAK--- Building Code Fund Purpose The Building Code Program Fund provides budget authority to administer the City’s Building Code Program and the contract for Building Code services for the City of Columbia Falls. Administration of the Building Codes Program is provided by the Planning and Building Department. Building Permits Issued by Fiscal Year 156 144 200 229 218 216 203 242 250 327 348 243 37 38 66 98 86 142 76 122 201 334 [PHONE REDACTED] 2012 2013 2014 2015 2016 FY17 FY18 FY19 FY20 FY21 Total Building Permits Number of New Housing Units $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 Building License & Revenue Revenue by Fiscal Year Fiscal Year 2023 Budget Page 76 of 126 ---PAGE BREAK--- Building Code Fund FY 2023 Objectives The objective of the Building Code Program Fund for this fiscal year is to promote dependable and safe buildings and structures through the implementation and enforcement of the International Building Code, International Plumbing Code, International Mechanical Code, and National Electric Code within the City of Whitefish. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in building permit revenues based on year‐to‐date actuals and taking into consideration uncertainties in the market with rising interest rates and inflation $95,000 Expenditure Changes  Increases in personnel costs due to higher wages, benefits, and new full‐time building inspector position $135,125  Increase in operating supplies for a new kiosk for improved customer service and new server for department programs and storage $50,500  Increase in professional services to transition software from current product to new product to improve efficiencies among departments and customers $70,000  Increase in contracted workers to provide a temporary hiring for scanning all building records to move fully electronic and reduce paper storage needs $50,000  Capital Project Replacement vehicle that was not purchased in FY 2022 due to supply chain challenges $50,000  Capital Project Improve storage facility with insulation, heating, and electrical $50,000  Capital Project Building Inspector vehicle – addition to fleet to accommodate increased staffing levels $50,000 Fiscal Year 2023 Budget Page 77 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Licenses & Permits 2394-323010 Building Plan Review 322,513 284,981 225,000 271,976 245,000 2394-323011 Building Permit 413,022 436,444 275,000 431,773 350,000 2394-323012 Electrical Permit 67,329 73,184 45,000 64,008 45,000 2394-323013 Plumbing 49,125 52,449 40,000 48,127 40,000 2394-323017 Mechanical Permits 54,267 62,022 40,000 59,790 40,000 906,256 $ 909,079 $ 625,000 $ 875,674 $ 720,000 $ Intergovernmental 2394-331110 Federal Disaster Aid - CARES ACT 274 480 - - - 274 $ 480 $ - $ - $ - $ Charges for Services 2394-342041 Columbia Falls Interlocal Contract 108,467 114,046 100,000 99,686 100,000 2394-362000 Other Miscellaneous Revenue 2,646 1,250 500 3,319 500 111,113 $ 115,296 $ 100,500 $ 103,005 $ 100,500 $ Total Revenues 1,017,643 $ 1,024,856 $ 725,500 $ 978,679 $ 820,500 $ Beginning Budgetary Fund Balance 1,371,314 $ 1,670,420 $ Total Resources 2,096,814 $ 2,490,920 $ Building Codes Fund - 2394 Fiscal Year 2023 Budget Page 78 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Building Codes Fund - 2394 Expenditures - Whitefish Building Codes Personnel 2394-420530-110-0 Salaries and Wages 273,872 249,185 319,851 278,744 406,364 2394-420530-112-0 Permanent Part Time 2,696 2,660 2,012 1,902 2,113 2394-420530-120-0 Overtime 25 91 95 68 190 2394-420530-140-0 Employer Contributions 115,916 112,209 145,837 118,062 194,253 2394-420530-147-0 Medical Deduction Reimbursement 492 283 - 480 - 393,002 $ 364,428 $ 467,795 $ 399,256 $ 602,920 $ Materials and Services 2394-420530-210-0 Office Supplies & Materials 2,962 1,062 3,000 2,322 3,000 2394-420530-220-0 Operating Supplies 9,996 18,191 25,200 32,518 75,700 2394-420530-230-0 Repair & Maintenance Supplies 4,207 5,242 6,000 8,528 6,000 2394-420530-310-0 Communication & Transportation 1 1 250 3 250 2394-420530-330-0 Publicity, Subscriptions & Dues 3,028 7,323 4,950 16,281 12,000 2394-420530-340-0 Utility Services 10,001 9,240 10,500 6,663 10,500 2394-420530-350-0 Professional Services 7,005 5,366 10,000 6,263 80,000 2394-420530-360-0 Repair & Maintenance Services 18,365 21,486 44,350 10,972 47,350 2394-420530-370-0 Travel & Training 2,658 2,344 6,500 4,623 12,000 2394-420530-390-0 Other Purchased Services 622 645 500 [PHONE REDACTED]-420530-397-0 Contracted Workers - - 1,000 - 50,000 2394-420530-510-0 Insurance 7,874 7,402 10,389 9,828 11,947 2394-420530-530-0 Rent / Lease 2,889 3,241 3,386 2,593 3,386 2394-420530-540-0 Special Assessments 106 106 645 [PHONE REDACTED]-420530-880-0 Administrative Costs 11,204 14,193 16,804 14,974 24,625 80,917 $ 95,842 $ 143,474 $ 116,193 $ 338,053 $ Capital 2394-420530-920-0 Buildings - - 100,000 77,533 50,000 2394-420530-940-0 Machinery & Equipment 33,570 115,570 40,000 - 100,000 33,570 $ 115,570 $ 140,000 $ 77,533 $ 150,000 $ Total Whitefish Building Codes 507,489 $ 575,840 $ 751,269 $ 592,982 $ 1,090,973 $ Fiscal Year 2023 Budget Page 79 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Building Codes Fund - 2394 Expenditures - Columbia Falls Building Codes Personnel 2394-510700-110-0 Salaries and Wages 35,481 43,960 62,537 55,415 101,775 2394-510700-140-0 Employer Contributions 17,561 20,179 30,124 24,993 48,076 53,042 $ 64,139 $ 92,661 $ 80,408 $ 149,851 $ Materials and Services 2394-510700-220-0 Operating Supplies - - 400 61 400 2394-510700-230-0 Repair & Maintenance Supplies 1,695 1,406 3,000 1,909 3,000 2394-510700-350-0 Professional Services - 80 - 1,[PHONE REDACTED]-510700-510-0 Insurance 956 996 1,920 1,812 2,208 2,650 $ 2,482 $ 5,320 $ 5,382 $ 6,358 $ Total Columbia Falls Building Codes 55,692 $ 66,622 $ 97,981 $ 85,790 $ 156,209 $ Total Building Codes Expenditures 563,180 $ 642,462 $ 849,250 $ 678,772 $ 1,247,182 $ Ending Budgetary Fund Balance 1,247,563 $ 1,243,737 $ Fiscal Year 2023 Budget Page 80 of 126 ---PAGE BREAK--- Resort Tax Purpose The resort tax is authorized by Section 7‐6‐1501 MCA and was originally approved by Whitefish voters on November 7, 1995 by a 56%‐44% vote. The resort tax was approved for a 20‐year term beginning January 1, 1996. At the November 2, 2004 City election, the voters approved an extension of the resort tax until January 31, 2025 by a margin of 2012 to 632. At a special election on April 28, 2015, the voters approved an increase in the Resort Tax from 2% to 3% for additional property tax relief and to fund the purchase of the Haskill Basin Conservation Easement to protect and preserve water quality and quantity. The vote passed by a margin of 1718 to 334. The 1% increase in Resort Tax from 2% to 3% was effective July 1, 2015. Whitefish’s resort tax is a tax on the sale of lodging, restaurant and prepared food, alcoholic beverages, ski resort goods and services, and the retail sale of defined luxury items. As of July 1, 2015, Whitefish voters allocated the use of the 3% resort tax as follows: A. Property tax reduction for taxpayers residing in the city in an amount equal to twenty five percent (25%)of the 3% resort tax revenues derived during the preceding fiscal year; B. Provision for the repair and improvement of existing streets, storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to sixty five percent (65%) of the 2% resort tax revenues derived during the preceding fiscal year; C. Bicycle paths and other park capital improvements in an amount equal to five percent of the 2% resort tax revenues derived during the preceding fiscal year; D. Repayment of a loan or bond to finance a portion of the costs of, or to otherwise pay for, the acquisition of the conservation easement or other interest, in and around Haskill Basin in order to protect and preserve water quality and quantity, including the source drinking water supply for the municipal water system of the city of Whitefish, in an amount equal to seventy (70%) percent of the 1% resort tax revenues to be collected during a fiscal year. E. Cost of administering the resort tax in an amount equal to five percent of the 3% resort tax per year. In November 2021, voters overwhelmingly approved a 20‐year extension of the Resort Tax to 2045 with an 89% approval rate. Voters also approved a new allocation or uses for Resort Tax collection, which will become effective February 1, 2025, after the Haskill Basin Conservation Easement bond is paid in full. Fiscal Year 2023 Budget Page 81 of 126 ---PAGE BREAK--- Resort Tax FY 2023 Objectives Specific projects appropriated during FY 2023 are shown below: Item/Project Amount Revenue Changes  Increase in resort tax collections due to the increase in collections during FY 2022 $1,620,001 Expenditures  Texas Avenue (East Edgewood to Dodger Lane) $3,010,000  Armory Park Master Plan Improvements Project – Phase III: Path and engineering $260,000  Armory Park Master Plan Improvements Project – Phase III: Well installation to continue irrigation efforts at lower operating costs $70,000  Debt Service Portion of Resort Tax for the Haskill Basin Conservation Easement loan (debt payments budgeted in Water Fund– transferred from Resort Tax Fund) $1,553,947  Property tax relief increase due to amounts collected in FY 2022 coming in significantly higher than budgeted (additional property tax relief in Water Fund) $885,603 Fiscal Year 2023 Budget Page 82 of 126 ---PAGE BREAK--- Resort Tax Resort Tax Projects Funded Since 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mtn Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community‐wide sidewalk replacement project ‐ 84 blocks Soroptimist Park Play Equipment 6th St / Geddes‐Baker Ave to 3rd Street‐In progress Pickleball Courts at Memorial Park Central Avenue‐Railway to 3rd Riverside Tennis Court Renovation 6th and Geddes East 2nd Street West 7th Street Update Ped‐Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Somers Avenue State Park Road East Edgewood Place (Wisconsin to City Limits) Armory Improvements (Flooring/Lighting/HVAC) Bakke Nature Reserve Parking Lot WAG Dog Park Pave Road and Parking Lot Riverside Park River/Boat Access City Beach Restrooms Lacrosse Fields at Armory Parks with Irrigation Wayfinding Signs Improvement Project Gator for Bike Path Maintenance Armory Park Improvements – Playground FY 2023 and Future Street Projects: FY 2023 and Future Parks Projects: Texas Avenue (Edgewood to Dodger Lane) Armory (E 2nd Street to Dodger Lane) East 5th Street (Spokane to Pine) Karrow 7th to W. 2nd) Bike Path Connection – Armory Bike Path Armory Park Improvements – Irrigation Well Bike Path Connections – Monegan Trailhead and Parking Lot Memorial Park Irrigation and Field Bike Path Connection – Dalen/Les Schwab Fiscal Year 2023 Budget Page 83 of 126 ---PAGE BREAK--- Resort Tax Resort Tax Collections by Category for Fiscal Year 2022 Resort Tax Expenditures (Inception to June 2022): Property tax relief since 1996: $ 16,897,450 Street improvements since 1996: $ 30,684,000 Park improvements since 1996: $ 2,243,485 Haskill Basin Conservation Easement Debt Service since 2016: $ 5,786,013 25% 35% 40% Lodging Bars & Restaurants Retail Fiscal Year 2023 Budget Page 84 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Taxes 2100-315101 Lodging 975,405 1,115,267 1,117,344 1,614,695 1,614,695 2100-315102 Bars and Restaurants 1,557,834 1,693,681 1,696,835 2,187,923 2,187,923 2100-315103 Retail 1,702,371 1,978,778 1,982,463 2,514,024 2,514,024 4,235,610 $ 4,787,725 $ 4,796,642 $ 6,316,643 $ 6,316,643 $ Interest Earnings 2100-371010 Investment Earnings 34,718 8,916 6,375 10,504 10,504 34,718 $ 8,916 $ 6,375 $ 10,504 $ 10,504 $ Total Revenues 4,270,328 $ 4,796,641 $ 4,803,017 $ 6,327,147 $ 6,327,147 $ Beginning Budgetary Fund Balance 2,157,450 $ 3,187,581 $ Property Tax Rebate 2,419,669 $ Streets 455,196 $ Parks 312,715 $ Total Resources 6,960,467 $ 9,514,728 $ Expenditures Capital 2100-430230-932-0 Street Improvements 3,354,111 1,838,593 1,900,000 2,242,139 3,010,000 2100-460430-931-0 Park Improvements 24,915 87,312 160,000 110,515 330,000 3,379,026 $ 1,925,905 $ 2,060,000 $ 2,352,654 $ 3,340,000 $ Other Financing Uses 2100-521002-820-0 Transfers (Prop. Tax Relief) 1,287,597 1,124,310 1,534,066 1,534,066 2,419,669 2100-521032-820-0 Transfers (Haskill Basin C.E. Debt) 1,048,793 1,175,865 1,178,055 1,551,368 1,553,947 2,336,390 $ 2,300,175 $ 2,712,121 $ 3,085,434 $ 3,973,616 $ Total Expenditures 5,715,416 $ 4,226,080 $ 4,772,121 $ 5,438,088 $ 7,313,616 $ Ending Budgetary Fund Balance 2,188,346 $ 2,201,112 $ Property Tax Rebate 1,665,305 $ Streets 331,008 $ Parks 204,798 $ Resort Tax Fund - 2100 Fiscal Year 2023 Budget Page 85 of 126 ---PAGE BREAK--- Tax Increment Fund Purpose Section 7‐15‐4282 MCA authorizes the use of Tax Increment Financing for Urban Renewal purposes. Resolution 87‐3, establishing the Whitefish Urban Renewal Plan, was adopted by the City Council on May 4, 1987. Resolution 87‐16, establishing the tax increment provisions of the Urban Renewal Plan, was subsequently adopted by the City Council on July 6, 1987. In accordance with Section 7‐15‐4292 of the Montana Code, tax increment districts must be terminated 15 years after their creation or at a later date necessary to pay all bonds and related interest for which the tax increment has been pledged. Due to the City’s issuance of tax increment bonds, termination of the district was July 15, 2020. FY 2023 Objectives To complete projects under contract and funded with remaining cash funds as the TIF expired early in FY 2021. FY 2023 is anticipated to be the final year of this fund. Significant or changed appropriations during FY 2023 are: Item/Project Revenue: Amount  No additional revenues are expected $0 Expenditures:  Library Remodel $11,986  Wastewater Treatment Plant Contribution $26,263 Fiscal Year 2023 Budget Page 86 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Taxes 2310-311010 Real Property Taxes 6,724,371 963,035 - - - 2310-311020 Personal Property Taxes 72,050 60,603 - 456 - 2310-312000 P & I on Delinquent Taxes 25,408 18,400 - 78 - 6,821,829 $ 1,042,038 $ - $ 534 $ - $ Intergovernmental 2310-335230 State Entitlement Share 248,865 - - - - 248,865 $ - $ - $ - $ - $ Miscellaneous 2310-361025 Parking Structure Retail Space Rental 41,971 - - - - 2310-362000 Other Miscellaneous Revenue - - - - - 41,971 $ - $ - $ - $ - $ Other Financing Sources 2310-382011 Proceeds From Property Sale 481,148 - - - - 2310-383021 Transfer from Impact Fees - - - - - 481,148 $ - $ - $ - $ - $ Total Revenues 7,593,813 $ 1,042,038 $ - $ 534 $ - $ Beginning Budgetary Fund Balance 1,036,498 $ 38,249 $ Total Resources 1,036,498 $ 38,249 $ Expenditures Personnel 2310-470330-110-0 Salaries and Wages 201,347 - - - - 2310-470330-112-0 Permanent Part Time 4,822 - - - - 2310-470330-120-0 Overtime 13 - - - - 2310-470330-140-0 Employer Contributions 65,203 - - - - 271,384 $ - $ - $ - $ - $ Materials and Services 2310-470330-220-0 Operating Supplies 7,616 - - - - 2310-470330-330-0 Publicity, Subscriptions & Dues 245 - - - - 2310-470330-350-0 Professional Services 33,934 50,808 - - - 2310-470330-390-0 Other Purchased Services 298 - - - - 2310-470330-510-0 Insurance 4,801 - - - - 2310-470330-591-0 Payment to School District 1,151,088 - - - - 2310-470330-770-0 Contributions - 459,500 - - - 2310-470330-880-0 Administrative Costs 8,281 - - - - 1,206,262 $ 510,308 $ - $ - $ - $ Capital 2310-470330-920-0 Buildings 33,543 70,124 - - - 2310-470330-930-0 Improvements Other than Buildings 1,414,787 79,715 1,036,498 998,783 38,249 2310-470330-932-0 Street Improvements 831,042 1,727,149 - - - 2310-470330-940-0 Machinery & Equipment 29,385 - - - - 2,308,757 $ 1,876,987 $ 1,036,498 $ 998,783 $ 38,249 $ Other Financing Uses 2310-520000-820-0 Transfers to Other Funds 2,096,922 - - - - 2,096,922 $ - $ - $ - $ - $ Total Expenditures 5,883,325 $ 2,387,295 $ 1,036,498 $ 998,783 $ 38,249 $ Ending Budgetary Fund Balance - $ - $ Tax Increment District Fund - 2310 Fiscal Year 2023 Budget Page 87 of 126 ---PAGE BREAK--- Impact Fee Fund Impact Fee Fund FY 2023 Purpose The City Council adopted Ordinance No. 07‐25 authorizing the collection of impact fees on August 6, 2007. The ordinance required the segregation of impact fees from other funds, therefore, this fund provides that segregation for impact fee expenditures other than for enterprise funds such as Water and Wastewater. These areas are Paved Trails, Park Maintenance Building, the Emergency Services Center, City Hall, and Stormwater. The City has established an Impact Fee Advisory Committee to help monitor the impact fees and advise the City on appropriate expenditures. A five‐year review of the impact fee calculation is scheduled to take place in FY 2023 and is funded through other City funds. FY 2023 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. Projects for FY 2023 include $239,500 for the Armory Park Shared Path Improvement Project and $87,500 for a Stormwater Sump Collection System Project on Whitefish Avenue. Fiscal Year 2023 Budget Page 88 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Other Financing Sources 2399-341072 Impact Fee - Paved Trails 62,794 93,305 70,000 55,649 65,000 2399-341073 Impact Fee - Park Maint Building 14,103 21,681 12,000 14,519 15,000 2399-341074 Impact Fee - ESC 115,635 95,413 75,000 89,520 87,000 2399-341075 Impact Fee - City Hall 10,697 9,713 8,000 8,764 9,000 2399-341076 Impact Fee - Stormwater 41,571 35,854 29,000 31,403 32,000 244,800 $ 255,966 $ 194,000 $ 199,855 $ 208,000 $ Interest 2399-371010 Investment Earnings - Paved Trails 1,818 884 300 [PHONE REDACTED]-371010 Investment Earnings - Parks Maint. Bldg 201 196 50 [PHONE REDACTED]-371010 Investment Earnings - ESC 2,496 1,503 350 1,510 1,510 2399-371010 Investment Earnings - City Hall 1,006 399 200 [PHONE REDACTED]-371010 Investment Earnings - Stormwater 1,837 742 300 810 810 7,358 $ 3,724 $ 1,200 $ 3,699 $ 3,700 $ Total Revenues 252,157 $ 259,690 $ 195,200 $ 203,554 $ 211,700 $ Beginning Budgetary Fund Balance 864,502 $ 1,068,055 $ Paved Trails 205,184 $ 236,518 $ Parks Maint. Bldg 45,508 $ 58,240 $ Emergency Services Center 348,887 $ 439,838 $ City Hall 92,607 $ 101,745 $ Stormwater 172,316 $ 231,714 $ Total Resources 1,059,702 $ 1,279,755 $ Expenditures Capital 2399-430235-930-0 Stormwater Improvments - - 187,500 - 87,500 2399-460434-938-0 Paved Trail Improvements 50,190 55,676 177,000 - 239,500 50,190 $ 55,676 $ 364,500 $ - $ 327,000 $ Total Expenditures 50,190 $ 55,676 $ 364,500 $ - $ 327,000 $ Ending Budgetary Fund Balance 695,202 $ 952,755 $ Paved Trails 98,484 $ 62,838 $ Parks Maint. Bldg 57,558 $ 73,440 $ Emergency Services Center 424,237 $ 528,348 $ City Hall 100,807 $ 111,105 $ Stormwater 14,116 $ 177,024 $ Impact Fee Fund - 2399 Fiscal Year 2023 Budget Page 89 of 126 ---PAGE BREAK--- Library Fund Affordable Housing Fund ‐ 2989 Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s affordable housing cash in‐lieu program and other affordable housing programs. FY 2023 Objectives The objective of the Affordable Housing Fund for this fiscal year is to accumulate funds from the affordable housing cash in‐lieu program and a new property tax levy, which will provide funding for new affordable housing programs. City Council will determine the distribution of funds as programs are adopted and created, such as fee reimbursements for deed restricted affordable housing or other incentive programs. Fiscal Year 2023 Budget Page 90 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Intergovernmental 2945-331008 CDBG Community Development Grant - - - - - 2945-331009 CDBG Housing Grant - - 400,000 - 400,000 - $ - $ 400,000 $ 400,000 $ Total Revenues - $ - $ 400,000 $ - $ 400,000 $ Beginning Budgetary Fund Balance - $ - $ Total Resources 400,000 $ 400,000 $ Expenditures Other Financing Uses 2945-470600-794-0 Homebuyers Assistance - - 380,000 - 380,000 2945-470600-880-0 Administrative Costs - - 20,000 - 20,000 - $ - $ 400,000 $ 400,000 $ Total Expenditures - $ - $ 400,000 $ - $ 400,000 $ Ending Budgetary Fund Balance - $ - $ CDBG/HOME Homebuyers Assistance - 2945 Fiscal Year 2023 Budget Page 91 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Other Financing Sources 2987-373030 Home Program Loan Repayments - - 2,500 666 2,500 2987-373070 USDA Program Loan Repayments 325 350 5,000 160 5,000 325 $ 350 $ 7,500 $ 826 $ 7,500 $ Total Revenues 325 $ 350 $ 7,500 $ 826 $ 7,500 $ Beginning Budgetary Fund Balance 1,419 $ 2,245 $ Total Resources 8,919 $ 9,745 $ Expenditures Other Financing Uses 2987-470440-852-0 Other Programs Project Activity Cost - - 7,500 - 7,500 - $ - $ 7,500 $ - $ 7,500 $ Total Expenditures - $ - $ 7,500 $ - $ 7,500 $ Ending Budgetary Fund Balance 1,419 $ 2,245 $ Housing Rehabilitation Fund - 2987 Fiscal Year 2023 Budget Page 92 of 126 ---PAGE BREAK--- Library Fund Affordable Housing Fund ‐ 2989 Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s affordable housing cash in‐lieu program and other affordable housing programs. FY 2023 Objectives The objective of the Affordable Housing Fund for this fiscal year is to accumulate funds from the affordable housing cash in‐lieu program and a new property tax levy, which will provide funding for new affordable housing programs. City Council will determine the distribution of funds as programs are adopted and created, such as fee reimbursements for deed restricted affordable housing or other incentive programs. Fiscal Year 2023 Budget Page 93 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Taxes 2989-311010 Real Property Taxes - - - - 196,836 2989-311020 Personal Property Taxes - - - - 700 - $ - $ - $ - $ 197,536 $ Other Financing Sources 2989-362000 Other Miscellaneous Revenue 10,000 - - - - 2989-362004 Cash in Lieu of Affordable Housing 249,000 254,571 - - - 259,000 $ 254,571 $ - $ - $ - $ Total Revenues 259,000 $ 254,571 $ - $ - $ 197,536 $ Beginning Budgetary Fund Balance 514,571 $ 5,571 $ Total Resources 514,571 $ 203,107 $ Expenditures Other Financing Uses 2989-470450-790-0 Affordable Housing Projects - - - - 203,107 2989-470000-790-0 Contribution & Donations to WHA - - 514,571 509,000 - - $ - $ 514,571 $ 509,000 $ 203,107 $ Total Expenditures - $ - $ 514,571 $ 509,000 $ 203,107 $ Ending Budgetary Fund Balance - $ - $ Affordable Housing Fund - 2989 Fiscal Year 2023 Budget Page 94 of 126 ---PAGE BREAK--- ARPA – COVID‐19 Purpose The American Rescue Plan Allocation (ARPA) – COVID‐19 Fund was established to account for the American Rescue Plan allocation the City received from the Federal Government. This fund accounts for the receipt and expenditure of the fuds in accordance with federal and state regulations. FY 2023 Objectives To account for the expenditure of the COVID‐19 relief funds as provided by the American Rescue Plan to cities and towns. The full amount is budgeted to provide flexibility in budget authority, but the City Council will determine the use of all funds. To‐date up to $2,000,000 has be committed for the Snow Lot Townhomes Project by the Whitefish Housing Authority to develop affordable for purchase housing with units using these funds sold at prices affordable to income levels at 80% of area median income. Fiscal Year 2023 Budget Page 95 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Interest 2994-371010 Investment Earnings - 38 - 1,150 1,200 - $ 38 $ - $ 1,150 $ 1,200 $ Other Financing Sources 2994-331110 Federal Disaster Aid - CARES Act - - 2,118,870 1,065,807 - - $ - $ 2,118,870 $ 1,065,807 $ - $ Total Revenues - $ 38 $ 2,118,870 $ 1,066,957 $ 1,200 $ Beginning Budgetary Fund Balance 38 $ 2,126,430 $ Total Resources 2,118,908 $ 2,127,630 $ Expenditures Materials and Services 2994-510900-220-0 Operating Supplies - - 2,118,908 - 127,630 2994-470000-790-0 Grants & Contributions - - - - 2,000,000 - $ - $ 2,118,908 $ - $ 2,127,630 $ Total Expenditures - $ - $ 2,118,908 $ - $ 2,127,630 $ Ending Budgetary Fund Balance - $ - $ ARPA COVID-19 - 2994 Fiscal Year 2023 Budget Page 96 of 126 ---PAGE BREAK--- Sidewalk Districts Fund Purpose The Sidewalk Districts Fund provides budget authority for construction of community sidewalks resulting from cash‐in‐lieu fees paid by developments when new construction occurs in established neighborhoods. Funds are segregated into three districts; east, north and west. Projects are undertaken within each district when sufficient funds are available to build substantial of sidewalks. FY 2023 Objectives The objective of the Sidewalk Districts Fund for this fiscal year is to accumulate funds for future projects and provide for construction of sidewalks as funds become available. Fiscal Year 2023 Budget Page 97 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Interest 2992-371010 Investment Earnings 3,462 1,300 500 1,009 1,000 3,462 $ 1,300 $ 500 $ 1,009 $ 1,000 $ Other Financing Sources 2992-381060 Proceeds From Cash In-lieu / District E - - - 5,100 - 2992-381061 Proceeds From Cash In-lieu / District W 8,439 3,000 - 8,048 - 2992-381062 Proceeds From Cash In-lieu / District N - 3,744 - - - 8,439 $ 6,744 $ - $ 13,148 $ - $ Total Revenues 11,902 $ 8,044 $ 500 $ 14,157 $ 1,000 $ Beginning Budgetary Fund Balance 273,327 $ 287,484 $ Total Resources 273,827 $ 288,484 $ Expenditures Materials and Services 2992-430267-939-0 Sidewalk Improvement District E - - 49,993 - 55,217 2992-430268-939-0 Sidewalk Improvement District W - - 118,490 - 130,178 2992-430269-939-0 Sidewalk Improvement District N - 6,506 105,343 - 103,089 - $ 6,506 $ 273,827 $ - $ 288,484 $ Total Expenditures - $ 6,506 $ 273,827 $ - $ 288,484 $ Ending Budgetary Fund Balance - $ - $ Sidewalks District (Cash in Lieu) Fund - 2992 Fiscal Year 2023 Budget Page 98 of 126 ---PAGE BREAK--- Subdivision Street Trees Fund Purpose The Subdivision Street Trees Fund provides budget authority for the purchase and installation of trees in specific subdivisions based on an agreement with the developer and the City. Amounts received from developers must be spent on installation of trees within that specific subdivision. All costs, including a 20% contract administrative, 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. FY 2023 Objectives The objective of the Subdivision Street Trees Fund for this fiscal year is to accumulate payments from Street Tree agreements and provide for tree installation. Fiscal Year 2023 Budget Page 99 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Interest 2993-371010 Investment Earnings - - 45 - 45 - $ - $ 45 $ - $ 45 $ Other Financing Sources 2993-343301 Cash-in-lieu of Subdivision Street Trees 16,380 - - - - 16,380 $ - $ - $ - $ - $ Total Revenues 45 $ - $ 45 $ Beginning Budgetary Fund Balance 36,830 $ 24,980 $ Total Resources 36,875 $ 25,025 $ Expenditures Materials and Services 2993-460439-230-0 Repair & Maintenance Supplies - 4,330 36,875 11,850 25,025 - $ 4,330 $ 36,875 $ 11,850 $ 25,025 $ Total Expenditures 36,875 $ 11,850 $ 25,025 $ Ending Budgetary Fund Balance - $ - $ Subdivision Street Trees (Cash in Lieu) - 2993 Fiscal Year 2023 Budget Page 100 of 126 ---PAGE BREAK--- Commercial & Residential Lighting Districts Purpose The Residential Lighting District Fund 2400 and the Commercial Lighting District Fund 2410 provide budget authority to provide, maintain, and improve residential and commercial street lighting within the City. The districts are funded through a lighting assessment. FY 2023 Objectives The objective of the Residential & Commercial Lighting District Funds for this fiscal year is to provide street lighting within residential and commercial areas. Funds are used to pay for electricity used by street lights located in the Residential & Commercial Lighting Districts and to support capital improvement and replacement of system components. In FY 2018, the City decided to move forward with replacing and retrofitting all lights with LED bulbs to help reduce energy consumption and extend the useful lives of each light. Significant changes to appropriations or notable items for FY 2023 include: Item/Project Cost Revenue Changes  Decrease in residential lighting assessment revenue based on updated assessor information. No increase in maintenance assessment rate due to adequate fund balance $750  Increase in commercial lighting assessment revenue due to growth in properties assessed. No increase in maintenance assessment rates due to adequate fund balance $14,606 Expenditure Changes  Decrease utility services in residential lighting due to more efficient LED systems $5,000  Increase in repair and maintenance supplies in residential lighting due to anticipated cost increases based on inflation factors and light pole painting project $18,000  Increase in repair and maintenance supplies in commercial lighting due to anticipated cost increases based on inflation factors $4,000 Fiscal Year 2023 Budget Page 101 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Miscellaneous Revenues 2400-362000 Other Miscellaneous Revenue - 20 - - - 2400-363010 Maintenance Assessments 99,785 109,403 105,684 106,245 104,934 2400-363040 Penalty & Interest Special Assessments 350 424 300 443 350 100,135 $ 109,847 $ 105,984 $ 106,688 $ 105,284 $ Total Revenues 100,135 $ 109,847 $ 105,984 $ 106,688 $ 105,284 $ Beginning Budgetary Fund Balance 81,250 $ 121,931 $ Total Resources 187,234 $ 227,216 $ Expenditures Personnel 2400-430263-110-0 Salaries and Wages 18,300 19,726 19,392 19,378 20,784 2400-430263-120-0 Overtime 45 84 176 9 177 2400-430263-140-0 Employer Contributions 6,579 9,596 8,557 8,351 9,252 24,924 $ 29,406 $ 28,125 $ 27,738 $ 30,213 $ Materials and Services 2400-430263-220-0 Operating Supplies 101 32 - 51 - 2400-430263-230-0 Repair & Maintenance Supplies 18,913 7,550 10,000 14,821 15,000 2400-430263-340-0 Utility Services 34,329 34,866 35,000 22,009 30,000 2400-430263-360-0 Repair & Maintenance Services 2,305 - 20,000 - 38,000 2400-430263-510-0 Insurance 499 495 672 [PHONE REDACTED]-430263-880-0 Administrative Costs 625 757 843 751 980 56,773 $ 43,699 $ 66,515 $ 38,269 $ 84,753 $ Capital 2400-430263-940-0 Machinery & Equipment 17,047 - - - - 17,047 $ - $ - $ - $ - $ Total Expenditures 98,743 $ 73,105 $ 94,640 $ 66,007 $ 114,966 $ Ending Budgetary Fund Balance 92,594 $ 112,250 $ Residential Lighting District Fund - 2400 Fiscal Year 2023 Budget Page 102 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Miscellaneous Revenues 2410-362000 Other Miscellaneous Revenue 20,082 - - - - 2410-363010 Maintenance Assessments 97,774 107,098 103,428 104,514 118,034 2410-363040 Penalty & Interest - Assessments 406 390 250 403 350 118,261 $ 107,488 $ 103,678 $ 104,917 $ 118,384 $ Total Revenues 118,261 $ 107,488 $ 103,678 $ 104,917 $ 118,384 $ Beginning Budgetary Fund Balance 171,895 $ 229,584 $ Total Resources 275,573 $ 347,968 $ Expenditures Personnel 2410-430263-110-0 Salaries and Wages 18,300 19,726 19,392 19,378 20,784 2410-430263-120-0 Overtime 45 84 176 9 177 2410-430263-140-0 Employer Contributions 6,579 9,596 8,557 8,351 9,252 24,924 $ 29,406 $ 28,125 $ 27,738 $ 30,213 $ Materials and Services 2410-430263-220-0 Operating Supplies 103 127 500 [PHONE REDACTED]-430263-230-0 Repair & Maintenance Supplies 11,641 3,331 6,000 8,416 10,000 2410-430263-340-0 Utility Services 15,394 12,631 16,000 9,490 16,000 2410-430263-360-0 Repair & Maintenance Services 1,296 - 5,000 - 5,000 2410-430263-510-0 Insurance 499 495 672 [PHONE REDACTED]-430263-880-0 Administrative Costs 625 757 843 751 980 29,559 $ 17,340 $ 29,015 $ 19,490 $ 33,253 $ Total Expenditures 54,483 $ 46,746 $ 57,140 $ 47,228 $ 63,466 $ Ending Budgetary Fund Balance 218,433 $ 284,502 $ Commercial Lighting District Fund - 2410 Fiscal Year 2023 Budget Page 103 of 126 ---PAGE BREAK--- BaRSAA Gas Tax Fund Purpose The Bridge and Road Safety and Accountability Act (BaRSAA) Program was established by House Bill 473 during the 2017 Legislature that is funded by an increase in the gas tax for the State of Montana. The BaRSAA program funds are allocated to each city, town, and county in Montana using the same allocation formula as the originally allocated gas tax. The Montana Department of Transportation must allocate funds by March 1st of each year. Local governments must match the program funds requested in a ratio of 20:1 and identify a project to request funds. The City has 5 years from the date of receipt to spend the monies received. FY 2023 Objectives The objective of the BaRSAA Gas Tax Fund for this fiscal year is to expend accumulated funds on the Monegan Road Project that will pave the roadway from the Parks Shop to J.P. Road. Other funds are budgeted in the Streets and Alley Fund ($250,000) and the Stormwater Fund ($100,000) for this project. Fiscal Year 2023 Budget Page 104 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Intergovernmental 2821-335040 Gasoline Tax Apportionment 180,886 185,491 185,000 185,491 410,608 180,886 $ 185,491 $ 185,000 $ 185,491 $ 410,608 $ Miscellaneous Revenues 2821-365000 Contributions and Donations 80,259 - - - - 80,259 $ - $ - $ - $ - $ Other Financing Sources 2821-383000 Interfund Operating Transfer In 7,350 9,275 10,945 9,275 20,530 7,350 $ 9,275 $ 10,945 $ 9,275 $ 20,530 $ Total Revenues 268,495 $ 194,765 $ 195,945 $ 194,765 $ 431,138 $ Beginning Budgetary Fund Balance 327,050 $ 327,050 $ Total Resources 522,995 $ 758,189 $ Expenditures Capital 2821-430200-932-0 Street Improvements 299,519 - - - 700,000 2821-430230-930-0 Improvements Other than Buildings - - - - - 299,519 $ - $ - $ - $ 700,000 $ Total Expenditures 299,519 $ - $ - $ - $ 700,000 $ Ending Budgetary Fund Balance 522,995 $ 58,189 $ BaRSAA Gas Tax Fund - 2821 Fiscal Year 2023 Budget Page 105 of 126 ---PAGE BREAK--- Street Fund Purpose The Street Fund provides budget authority to support the operation, maintenance and improvements of the streets and storm drainage systems of the City of Whitefish. FY 2023 Objectives The objective of the Street Fund for this fiscal year is to provide street maintenance and improvements for the driving, walking and bicycling public. Typical maintenance activities include street sweeping, asphalt repairs and preventative maintenance, snow and ice removal, and upkeep of traffic signs and markings. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in Intergovernmental revenues as the City was not awarded the Transportation Alternatives Grant in FY 2022 $562,000  Street Maintenance Assessment proposed to increase 4% to cover rising costs of operations (assessment was held flat in FY 2021 and FY 2022) $30,514 Expenditure Changes  Decrease in personnel services due to formula error in prior year budget. Overall wages and benefits are proposed to increase $32,781  Increase in repair and maintenance supplies due to rising costs of fuel, asphalt, gravel, paint, etc. $58,700  Decrease in professional services as the Transportation Plan is expected to be mostly complete by June 2022 $90,000  Increase in repair and maintenance services due to rising prices from contractors and $150,000 carried over from FY 2022 as overlays were not completed by June 2022 $175,020  Increase in contracted workers for snow and ice removal due to anticipated hauling from the Snow Lot to the City Shop $20,000  #1 Capital Improvement – Glenwood Repairs carried over from FY 2022 $40,000  #2 Capital Improvement – Sidewalk Extension Project $25,000  #3 Capital Improvement – Viaduct Improvements $300,000  #4 Capital Improvement – Monegan Road Project $250,000  #5 Capital Improvement – River Lakes Subdivision Street Repairs $100,000  #1 Capital Equipment: Street Sweeper ordered in FY 2022 but due to supply chain challenges delivery is still pending ‐ Carry‐over from FY 2022 $109,000 Fiscal Year 2023 Budget Page 106 of 126 ---PAGE BREAK--- Street Fund $60,000 $15,000 $5,000 $10,000 $4,130 $12,000 $35,000 $97,000 $5,000 • #2 Capital Equipment: Leaf Vacuum ordered in FY 2022 but due to supply chain challenges delivery is still pending ‐ Carry over from FY 2022 • #3 Capital Equipment – Retro reflectometer carried over from FY 2022 • #4 Capital Equipment – Snow Plow – 8’ • #5 Capital Equipment – Snow Plow – 10’ • #6 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) • #7 Capital Equipment – Pickup 4 x 4 (split Streets/Water/Wastewater) • #8 Capital Equipment – Asphalt Recycling Machine • #9 Capital Equipment – Mastic Machine to increase productivity for asphalt maintenance • #10 Capital Equipment – Shop Door Replacement (split Streets/Water/Wastewater) • Other Non-Captial Equipment – EV Charging Stations (2 including install) $6,000 Fiscal Year 2023 Budget Page 107 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Licenses and Permits 2110-322031 Cable T.V. Franchise Fee 111,374 127,364 125,000 115,628 118,000 2110-322035 Water Utility ROW Fee 174,458 189,896 181,950 213,519 195,000 2110-322036 Wastewater Utility ROW Fee 184,934 199,498 208,109 208,679 214,768 2110-323022 Street Excavation Permit 5,750 3,645 4,500 1,975 4,500 476,517 $ 520,403 $ 519,559 $ 539,801 $ 532,268 $ Intergovernmental 2110-331110 Federal Disaster Aid - CARES ACT 153 260 - - - 2110-334000 State Grants - Transportation Alternatives - - 562,000 - - 2110-335040 Gasoline Tax Apportionment 158,382 161,565 163,951 163,951 163,951 158,536 $ 161,824 $ 725,951 $ 163,951 $ 163,951 $ Charges for Services 2110-343370 Plan Review / Construction Oversight 2,474 16 1,400 3,617 1,400 2,474 $ 16 $ 1,400 $ 3,617 $ 1,400 $ Miscellaneous Revenues 2110-362000 Other Miscellaneous Revenue 30,173 20,496 15,000 51,013 15,000 2110-363010 Maintenance Assessments 1,015,984 1,109,579 1,089,780 1,094,361 1,120,294 2110-363040 Penalty & Interest Special Assessments 3,640 3,963 2,800 4,568 3,500 2110-363050 Latecomer Fee (1,896) 4,151 - - - 1,047,901 $ 1,138,189 $ 1,107,580 $ 1,149,942 $ 1,138,794 $ Other Financing Sources 2110-382010 Sale of General Fixed Assets 15,495 6,300 - - - 15,495 $ 6,300 $ - $ - $ - $ Total Revenues 1,700,922 $ 1,826,733 $ 2,354,490 $ 1,857,311 $ 1,836,414 $ Beginning Budgetary Fund Balance 2,770,994 $ 3,272,767 $ Total Resources 5,125,485 $ 5,109,181 $ Street and Alley Fund - 2110 Fiscal Year 2023 Budget Page 108 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Street and Alley Fund - 2110 Expenditures - Street and Alley Personnel 2110-430200-110-0 Salaries and Wages 407,331 371,023 405,594 373,092 385,287 2110-430200-111-0 Seasonal / Temporary 2,839 237 2,376 - 2,970 2110-430200-112-0 Permanent Part Time 5,188 7,512 12,969 6,941 13,961 2110-430200-120-0 Overtime 3,212 6,591 6,563 4,952 6,603 2110-430200-140-0 Employer Contributions 171,980 184,349 196,340 164,469 182,240 2110-430200-147-0 Medical Deduction Reimbursement 534 634 - 672 - 591,083 $ 570,346 $ 623,842 $ 550,126 $ 591,061 $ Materials and Services 2110-430200-210-0 Office Supplies & Materials 1,362 834 2,000 1,428 2,200 2110-430200-220-0 Operating Supplies 13,294 27,203 14,150 14,709 15,490 2110-430200-230-0 Repair & Maintenance Supplies 108,013 110,537 127,000 114,121 185,700 2110-430200-310-0 Communication & Transportation 279 93 400 [PHONE REDACTED]-430200-320-0 Printing, Duplicating, & Binding 877 72 1,000 18 1,200 2110-430200-330-0 Publicity, Subscriptions & Dues 12,237 13,788 17,500 19,621 23,972 2110-430200-340-0 Utility Services 15,222 13,723 17,500 14,334 15,545 2110-430200-350-0 Professional Services 15,600 89,764 158,600 156,398 68,600 2110-430200-360-0 Repair & Maintenance Services 128,211 27,268 234,725 39,029 409,745 2110-430200-370-0 Travel & Training 1,608 (324) 10,500 1,631 11,550 2110-430200-390-0 Other Purchased Services 294 140 500 425 1,000 2110-430200-510-0 Insurance 18,952 24,268 23,877 24,264 21,459 2110-430200-530-0 Rent / Lease 929 408 1,296 3,208 1,300 2110-430200-540-0 Special Assessments 29,217 29,262 29,500 29,222 29,500 2110-430200-880-0 Administrative Costs 15,121 18,924 18,705 16,668 21,387 361,215 $ 355,960 $ 657,253 $ 435,381 $ 809,247 $ Capital 2110-430200-932-0 Street Improvements 100 - 912,000 85,663 715,000 2110-430200-940-0 Machinery & Equipment 53,233 62,490 242,130 124,332 337,130 53,333 $ 62,490 $ 1,154,130 $ 209,995 $ 1,052,130 $ Other Financing Sources 2110-430200-820-0 Transfers to Other Funds 7,350 9,275 10,945 9,275 20,530 7,350 $ 9,275 $ 10,945 $ 9,275 $ 20,530 $ Total Street and Alley Expenditures 1,012,981 $ 998,071 $ 2,446,170 $ 1,204,777 $ 2,472,969 $ Fiscal Year 2023 Budget Page 109 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Street and Alley Fund - 2110 Expenditures - Snow and Ice Removal Personnel 2110-430251-110-0 Salaries and Wages 17,211 141 60,859 5,697 42,857 2110-430251-120-0 Overtime 2,100 1,517 7,535 2,223 5,282 2110-430251-140-0 Employer Contributions 8,290 767 33,181 4,431 20,176 27,602 $ 2,424 $ 101,575 $ 12,351 $ 68,315 $ Materials and Services 2110-430251-220-0 Operating Supplies 633 - - 8,502 - 2110-430251-230-0 Repair & Maintenance Supplies 66,164 46,918 80,000 30,672 83,000 2110-430251-360-0 Repair & Maintenance Services 371 621 17,500 9,049 20,000 2110-430251-397-0 Contracted Workers 10,590 27,170 70,000 35,813 90,000 2110-430251-510-0 Insurance 1,734 518 2,894 2,731 3,328 79,491 $ 75,227 $ 170,394 $ 86,767 $ 196,328 $ Capital 2110-430251-940-0 Machinery & Equipment - - - 55,902 15,000 - $ - $ - $ 55,902 $ 15,000 $ Total Ice & Snow Expenditures 107,093 $ 77,651 $ 271,969 $ 155,020 $ 279,644 $ Total Street Fund Expenditures 1,120,074 $ 1,075,723 $ 2,718,139 $ 1,359,797 $ 2,752,612 $ Ending Budgetary Fund Balance 2,407,346 $ 2,356,569 $ Fiscal Year 2023 Budget Page 110 of 126 ---PAGE BREAK--- Stormwater Fund Purpose The Stormwater Fund provides budget authority to support the operation, maintenance, and improvement of the City’s stormwater system. FY 2023 Objectives The objectives of the Stormwater Fund for this fiscal year are to provide continuing maintenance and improvements for the City’s stormwater system, as well as contract services necessary to implement environmental regulations. The Fund is supported by a stormwater utility assessment on all properties within the City. In FY 2011 the assessment was reduced from $72 per parcel to $12.53 to provide relief to taxpayers during the recession. The assessment has remained at $12.53 through FY 2018. The FY 2019 budget and FY 2020 budget increased the assessment up to $77.53 to cover the actual costs of maintenance and capital improvements needed for the Stormwater system. Due to the pandemic, assessments were held flat for FY 2021 and FY 2022. Furthermore, the FY 2023 budget assumes no rate changes as reserves are adequate and funding for current and future projects is adequate. Significant or changed appropriations during FY 2023 are: Item/Project Amount Expenditure Changes  Increase in professional services to pay for the 5‐year Impact Fee Update for Stormwater $10,000  #1 Capital Improvement Project – Sump Pump Collection (carried over from FY 2022) $50,000  #2 Capital Improvement Project – Texas Avenue stormwater improvements as part of the Texas Avenue Reconstruction Project primarily funded by Resort Tax $150,000  #3 Capital Improvement Project – Armory Road Drainage Improvements including Engineering and Construction (carried over from FY 2022) $43,100  #4 Capital Improvement Project – Riverside Stormwater Treatment Pond BMP Improvements ($25K carried over from FY 2022) $200,000  #5 Capital Improvement Project – Stormwater improvements for the Monegan Road Reconstruction Project $100,000  #6 Capital Improvement Project – Stormwater improvements for Whitefish Avenue ‐ Rivers Edge Drainage (carried over from FY 2022 $100,000  #1 Capital Equipment: Street Sweeper ordered in FY 2022 but due to supply chain challenges delivery is still pending ‐ Carry‐over from FY 2022 $109,000  #2 Capital Equipment: Leaf Vacuum ordered in FY 2022 but due to supply chain challenges delivery is still pending ‐ Carry over from FY 2022 $60,000 Fiscal Year 2023 Budget Page 111 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Charges for Services 2525-343370 Plan Review / Construction Oversight 14,900 19,850 15,000 13,400 15,000 14,900 $ 19,850 $ 15,000 $ 13,400 $ 15,000 $ Miscellaneous 2525-363010 Maintenance Assessments 409,250 454,968 449,441 451,883 458,202 2525-363040 Penalty & Interest Special Assessments 1,293 1,657 600 1,929 1,300 410,543 $ 456,625 $ 450,041 $ 453,812 $ 459,502 $ Total Revenues 425,443 $ 476,475 $ 465,041 $ 467,212 $ 474,502 $ Beginning Budgetary Fund Balance 1,225,236 $ 1,515,638 $ Total Resources 1,690,278 $ 1,990,140 $ Expenditures Personnel 2525-430235-110-0 Salaries and Wages 99,207 87,813 103,404 95,991 107,830 2525-430235-120-0 Overtime 963 1,118 2,154 1,061 2,163 2525-430235-140-0 Employer Contributions 45,067 45,612 49,885 42,976 52,283 2525-430235-147-0 Medical Deduction Reimbursement - 31 - 48 - 145,237 $ 134,574 $ 155,443 $ 140,076 $ 162,276 $ Materials and Services 2525-430235-220-0 Operating Supplies - - 1,000 - 4,000 2525-430235-230-0 Repair & Maintenance Supplies 366 - 7,000 655 8,000 2525-430235-310-0 Communication & Transportation - - - - 1,000 2525-430235-330-0 Publicity, Subscriptions & Dues 495 300 1,000 - 1,000 2525-430235-350-0 Professional Services - - - - 10,000 2525-430235-360-0 Repair & Maintenance Services - - 22,000 - 23,000 2525-430235-370-0 Travel & Training 595 - 2,500 - 2,500 2525-430235-390-0 Other Purchased Services - 42 - - - 2525-430235-510-0 Insurance 2,435 2,657 3,593 3,391 3,132 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 3,723 4,450 4,661 4,153 5,368 14,280 $ 7,833 $ 48,421 $ 14,866 $ 64,667 $ Capital 2525-430235-930 Improvements Other than Buildings 119,891 96,495 365,000 15,202 643,100 2525-430235-940 Machinery and Equipment - - 169,000 - 169,000 119,891 $ 96,495 $ 534,000 $ 15,202 $ 812,100 $ Total Expenditures 279,408 $ 238,902 $ 737,864 $ 170,144 $ 1,039,043 $ Ending Budgetary Fund Balance 952,414 $ 951,097 $ Stormwater Fund - 2525 Fiscal Year 2023 Budget Page 112 of 126 ---PAGE BREAK--- Water Fund Purpose The Water Fund provides budget authority to support the operation, maintenance and improvement of the water system of the City of Whitefish. FY 2023 Objectives The objective of the Water Fund for this fiscal year is to supply potable water to City water customers and provide preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in grant revenue since the City was not awarded the competitive infrastructure grant for the Spokane Avenue Cast Iron Water Main Replacement Project $2,454,142  Metered water sales are budgeted to increase based on year‐end actuals. Increase is due to growth in the City as rates have been held flat in FY 2021 and FY 2022. No proposed rate increase is needed for FY 2023 $210,000  Increase in water impact fees based on year‐to‐date actuals and potential market changes $100,000  Increase in the Transfer from Resort Tax due to anticipated higher collections based on year‐end actuals $375,892 Expenditure Changes  Increase in personnel services related to higher wages and benefit costs $49,032  Increases in repair and maintenance supplies and services due to increasing procurement costs for fuel and parts and painting of the valve house $40,257  Increase in professional services for the 5‐year Impact Fee Update for Water $10,000  Increase in legal services fees for defense attorneys for the Impact Fee Civil Complaint $50,000  Estimated budget authority needed for the refund of water impact fees for certain projects ‐ pending internal audit $100,000  Increase in property tax relief transfer to General Fund for amounts received over the required debt payments (Total transfer is $468,055) $335,102  Contribution to AIS Inspection Station at State Park for FY 2023 for personnel costs $48,744  Continued contribution to Whitefish Lake Institute $6,667  #1 Capital Improvement – Fiber to Lake Pump carried over from FY 2022 $16,760  #2 Capital Improvement – Fiber to Suncrest carried over from FY 2022 $30,000  #3 Capital Improvement – Fencing at Intakes carried over from FY 2022 $25,000 Fiscal Year 2023 Budget Page 113 of 126 ---PAGE BREAK--- Water Fund  #4 Capital Improvement – New Roofing for Upper and Lower Grouse Water Tanks $30,000  #5 Capital Improvement – Cast Iron Water Main Replacement – Spokane Avenue (25% Impact Fees) $3,100,000  #6 Capital Improvement – Water Plant Remote Telemetry (remote gate control) $100,000  #7 Capital Improvement – South Water Storage and Production $500,000  #8 Capital Improvement – Lower Grouse Pump $10,000  #9 Capital Improvement – Reinstate First Creek $5,000  #1 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #2 Capital Equipment – Pickup 4 x 4 (split Streets/Water/Wastewater) $12,000  #3 Capital Equipment – Asphalt Recycling Machine (split Streets/Water/Wastewater) $35,000  #4 Capital Equipment – Shop Door Replacement (split Streets/Water/Wastewater) $5,000  #1 Utility Billing Project – Automatic Meter Reading System (split with Water/Wastewater) $75,000  #2 Utility Billing Project – Handheld Meter Reader $3,100 Fiscal Year 2023 Budget Page 114 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Intergovernmental 5210-331110 Federal Disaster Aid - CARES ACT 415 636 3,908,284 - 1,454,142 5210-334121 DNRC Grants - 31,886 - - - 5210-334143 DEQ Grant - - - - - 415 $ 32,522 $ 3,908,284 $ - $ 1,454,142 $ Charges for Services 5210-341077 5% Admin Fee for Impact Fees 31,275 37,905 11,250 27,638 22,500 5210-343021 Metered Water Sales 3,489,166 3,797,914 3,639,000 3,983,228 3,900,000 5210-343024 Sales of Water Materials & Supplies 410 - - - - 5210-343025 Water Impact Fees/Permits 608,104 754,738 350,000 531,436 450,000 5210-343026 Water Installation Charges 103,897 98,939 80,000 76,325 80,000 5210-343027 Miscellaneous Water Revenue 28,635 33,213 28,000 2,612 5,000 5210-343029 Late Fee 25,985 16,490 35,000 33,278 35,000 5210-343370 Plan Review / Construction Oversight 3,807 125 2,500 1,367 2,500 4,291,279 $ 4,739,325 $ 4,145,750 $ 4,655,884 $ 4,495,000 $ Miscellaneous 5210-363050 Latecomer Fee 658 2,671 3,000 - 3,000 658 $ 2,671 $ 3,000 $ - $ 3,000 $ Investment Earnings 5210-371010 Investment Earnings 113,496 47,002 17,000 39,995 40,000 113,496 $ 47,002 $ 17,000 $ 39,995 $ 40,000 $ Other Financing Sources 5210-381020 Revenue Bonds - 7,829,620 - 1,041,152 - 5210-382010 Sale of General Fixed Assets - 3,000 - - - 5210-383029 Resort Tax Transfer (Haskill Basin Bond) 1,048,793 1,175,865 1,178,055 1,551,368 1,553,947 1,048,793 $ 9,008,485 $ 1,178,055 $ 2,592,520 $ 1,553,947 $ Total Revenues 5,454,641 $ 13,830,005 $ 9,252,089 $ 7,288,399 $ 7,546,089 $ Beginning Total Water Balance 9,674,096 $ 10,680,342 $ Beginning Water Impact Fee Balance 2,396,017 $ 1,712,585 $ Debt Service Reserves and Haskill Surplus 1,210,022 $ 1,574,777 $ Unrestricted Working Capital 6,068,057 $ 7,392,979 $ Water Fund - 5210 Fiscal Year 2023 Budget Page 115 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Water Fund - 5210 Expenditures Personnel 5210-430500-110 Salaries and Wages 784,232 750,123 788,045 754,742 828,893 5210-430500-111 Seasonal / Temporary 378 462 2,376 - 2,970 5210-430500-112 Permanent Part Time 13,262 15,494 24,931 12,931 24,695 5210-430500-120 Overtime 20,609 27,419 19,178 22,891 19,488 5210-430500-140 Employer Contributions 337,923 365,929 376,758 335,512 384,274 5210-430500-147 Medical Deduction Reimbursement 806 1,258 - 744 - 1,157,210 $ 1,160,685 $ 1,211,288 $ 1,126,820 $ 1,260,320 $ Materials and Services 5210-430500-210 Office Supplies & Materials 2,915 2,075 3,500 2,863 3,850 5210-430500-220 Operating Supplies 55,092 62,937 68,370 71,906 63,640 5210-430500-230 Repair & Maintenance Supplies 116,552 128,413 237,093 159,595 253,858 5210-430500-310 Communication & Transportation 20,325 16,990 23,000 14,660 15,500 5210-430500-320 Printing, Duplicating, & Binding 1,643 730 2,000 381 2,100 5210-430500-330 Publicity, Subscriptions & Dues 19,848 22,320 32,040 37,436 34,342 5210-430500-340 Utility Services 71,375 70,808 64,350 98,415 50,935 5210-430500-350 Professional Services 31,816 57,174 44,650 32,629 55,150 5210-430500-352 Legal Services (Impact Fee Complaint) - - - - 50,000 5210-430500-360 Repair & Maintenance Services 38,932 27,032 34,658 35,742 58,150 5210-430500-370 Travel & Training 5,748 920 15,700 9,548 16,170 5210-430500-390 Other Purchased Services 23,245 20,441 23,500 20,660 23,500 5210-430500-397 Contracted Workers - 1,395 4,500 4,500 - 5210-430500-510 Insurance 35,464 39,043 52,079 45,475 64,891 5210-430500-530 Rent / Lease 12,248 1,391 13,296 13,653 13,296 5210-430500-540 Special Assessments 17,109 14,056 19,055 6,392 19,055 5210-430500-545 Utility ROW Fee 174,458 189,896 181,950 213,519 195,000 5210-430500-730 Grants to other Institutions 14,667 7,000 6,667 14,167 6,667 5210-430500-800 Impact Fee Refunds - - - - 100,000 5210-430500-880 Administrative Costs 30,001 35,345 36,319 32,363 41,198 671,436 $ 697,965 $ 862,727 $ 813,903 $ 1,067,301 $ Capital 5210-430600-920 Buildings - - - - 30,000 5210-430500-930 Improvements Other than Buildings - 9,104,973 6,180,044 2,275,657 3,786,760 5210-430500-940 Machinery & Equipment - 67,166 67,100 117,092 134,230 - $ 9,172,140 $ 6,247,144 $ 2,392,749 $ 3,950,990 $ Debt Service 5210-490500-610 Principal - 442,000 550,000 452,000 554,000 5210-490500-611 Principal - Haskill Basin C.E. Bond - 927,000 991,000 991,000 1,081,000 5210-490500-620 Interest 19,296 90,987 278,507 190,603 276,016 5210-490500-621 Interest - Haskill Basin C.E. Bond 137,625 115,913 92,313 92,313 66,975 156,921 $ 1,575,900 $ 1,911,820 $ 1,725,916 $ 1,977,992 $ Other Financing Uses 5210-521000-822 Transfer to Parks and Recreation Fund 48,498 49,302 43,331 43,331 48,774 5210-521002-820 Transfers to Other Funds 107,692 60,168 132,953 132,953 468,055 156,190 $ 109,470 $ 176,284 $ 176,284 $ 516,829 $ Total Expenditures 2,141,758 $ 12,716,160 $ 10,409,263 $ 6,235,672 $ 8,773,431 $ Ending Total Water Balance 8,516,922 $ 9,453,000 $ Ending Water Impact Fee Balance 2,496,017 $ 1,287,585 $ Debt Service Reserves and Haskill Surplus 1,210,022 $ 1,574,777 $ Unrestricted Working Capital 4,810,883 $ 6,590,637 $ Fiscal Year 2023 Budget Page 116 of 126 ---PAGE BREAK--- Wastewater Fund Purpose The Wastewater Fund provides budget authority to support the operation, maintenance and improvement of the City of Whitefish wastewater system. FY 2023 Objectives The objective of the Wastewater Fund for this fiscal year is to collect and treat the community’s wastewater and provide for preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in sewer service charges based a proposed 3.2% increase in accordance with the rate study. There were no rate increases in FY 2021 and FY 2022 $133,190  Increase in wastewater impact fees based on year‐to‐date figures and possible economic changes $100,000  Decrease in grant revenue as all funds for the WWTP Upgrade Project were collected in FY 2022 $25,000  Increase in investment earnings based on year‐end actuals and project rate adjustments $2,400  Loan proceeds for FY 2023 will cover most of the completion of the WWTP Upgrade Project including decommissioning and sludge removal of the existing lagoons. Impact fees of $150,000 also budgeted to cover final costs of WWTP Upgrade Project that were not spent in FY 2022 $1,739,000 Expenditure Changes  Increase in personnel services due to higher wages and benefit costs $115,703  Decrease in operating supplies due to the new plant $93,450  Decrease in repair and maintenance services due to the completion of the Rest Haven Meter Project $203,460  Decrease in professional services due to the completion of the Rest Haven Meter Project that necessitated plumbing assistance and also includes an offsetting increase for the 5‐year Impact Fee Update for Wastewater ($10,000) $70,000  Increase in legal services fees for defense attorneys for the Impact Fee Civil Complaint $50,000  Decrease in repair and maintenance supplies due to the anticipated completion of a significant repair to the headworks at the main lift station of the treatment plant $55,711 Fiscal Year 2023 Budget Page 117 of 126 ---PAGE BREAK--- Wastewater Fund  Estimated budget authority needed for the refund of wastewater impact fees for certain projects ‐ pending internal audit $125,000  #1 Capital Improvement – WWTP Upgrade (Decommissioning of Lagoons) $1,889,000  #2 Capital Improvement – Manhole & Pipe Rehab – Lining Downtown Sewers $500,000  #3 Capital Improvement – Resthaven Improvements $30,000  #1 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #2 Capital Equipment – Pickup 4 x 4 (split Streets/Water/Wastewater) $12,000  #3 Capital Equipment – Asphalt Recycling Machine (split Streets/Water/Wastewater) $35,000  #4 Capital Equipment – Shop Door Replacement (split Streets/Water/Wastewater) $5,000  #5 Capital Equipment – Jet‐Away Sewer Cleaner (for smaller easement areas) $75,000  #1 Utility Billing Project – Automatic Meter Reading System (split Water/Wastewater) $75,000  #2 Utility Billing Project – Handheld Meter Reader $3,100 Fiscal Year 2023 Budget Page 118 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Intergovernmental 5310-331000 Federal Grants 270,000 - - - - 5310-331110 Federal Disaster Aid - CARES ACT 393 - - - - 5310-334120 Treasure State Endowment Program 612,500 - 12,500 12,500 - 5310-334121 DNRC Grants 112,500 - 12,500 12,500 - 5310-336020 State Contribution to Retirement 17,773 - - - - 1,013,166 $ - $ 25,000 $ 25,000 $ - $ Charges for Services 5310-341077 5% Admin Fee for Impact Fees 47,814 44,477 20,000 36,978 25,000 5310-343031 Sewer Service Charges 3,698,684 3,989,963 4,162,180 4,174,292 4,295,370 5310-343032 Sewer Inspection Fee 3,280 6,158 2,000 6,255 2,000 5310-343033 Wastewater Impact Fees/Permits 959,816 907,985 400,000 745,346 500,000 5310-343034 Big Mtn Sewer Permits / PIF 26,616 194,485 20,000 169,312 50,000 5310-343036 Miscellaneous Sewer Revenue 14,239 6,244 3,000 939 3,000 5310-343370 Plan Review / Construction Oversight 3,333 228 2,000 1,266 2,000 4,753,782 $ 5,149,540 $ 4,609,180 $ 5,134,388 $ 4,877,370 $ Miscellaneous 5310-362000 Other Miscellaneous Revenue - (3,852) - - - 5310-363050 Latecomer Fee 1,466 1,302 - 100 - 1,466 $ (2,550) $ - $ 100 $ - $ Investment Earnings 5310-371010 Investment Earnings 63,531 25,155 21,000 23,444 23,400 63,531 $ 25,155 $ 21,000 $ 23,444 $ 23,400 $ Other Financing Sources 5310-381070 Proceeds from Notes - 14,494,630 1,489,000 823,522 1,739,000 5310-382010 Sale of General Fixed Assets - 3,000 - - - - $ 14,497,630 $ 1,489,000 $ 823,522 $ 1,739,000 $ Total Revenues 5,831,946 $ 19,669,774 $ 6,144,180 $ 6,006,454 $ 6,639,770 $ Beginning Total Wastewater Balance 5,617,568 $ 6,153,956 $ Beginning Water Impact Fee Balance 1,340,486 $ 1,235,026 $ Debt Service Reserves 795,531 $ 824,913 $ Unrestricted Working Capital 3,481,551 $ 4,094,017 $ Wastewater Fund - 5310 Fiscal Year 2023 Budget Page 119 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Wastewater Fund - 5310 Expenditures Personnel 5310-430600-110 Salaries and Wages 760,363 755,538 824,862 819,055 911,236 5310-430600-111 Seasonal / Temporary 378 429 2,448 - 3,060 5310-430600-112 Permanent Part Time 12,859 15,099 24,428 12,456 24,167 5310-430600-120 Overtime 8,465 12,981 9,608 9,760 9,922 5310-430600-140 Employer Contributions 322,454 349,494 383,658 357,920 412,322 5310-430600-147 Medical Deduction Reimbursement 831 1,378 - 450 - 1,105,350 $ 1,134,918 $ 1,245,004 $ 1,199,642 $ 1,360,707 $ Materials and Services 5310-430600-210 Office Supplies & Materials 2,540 1,986 3,000 2,388 3,300 5310-430600-220 Operating Supplies 189,131 168,870 192,350 89,357 98,900 5310-430600-230 Repair & Maintenance Supplies 109,868 137,033 420,793 192,792 217,333 5310-430600-310 Communication & Transportation 19,611 15,742 23,000 14,216 15,500 5310-430600-320 Printing, Duplicating, & Binding 1,434 722 1,000 378 1,200 5310-430600-330 Publicity, Subscriptions & Dues 21,518 24,877 30,750 29,081 33,942 5310-430600-340 Utility Services 105,245 91,328 80,250 106,700 102,175 5310-430600-350 Professional Services 107,001 56,822 169,100 63,516 99,100 5310-430600-352 Legal Services - - - - 50,000 5310-430600-360 Repair & Maintenance Services 35,454 79,031 92,711 76,552 37,000 5310-430600-370 Travel & Training 6,212 399 15,700 8,133 16,170 5310-430600-390 Other Purchased Services 19,063 13,436 18,500 13,285 22,500 5310-430600-397 Contracted Workers - - 1,500 1,500 - 5310-430600-510 Insurance 30,696 35,608 46,391 39,853 74,350 5310-430600-530 Rent / Lease 2,384 1,332 2,506 1,338 2,506 5310-430600-540 Special Assessments 410 315 875 [PHONE REDACTED]-430600-541 State Assessments & Fees 4,800 - 7,000 - 7,000 5310-430600-545 Utility ROW Fee 184,934 199,498 208,109 208,679 214,768 5310-430600-730 Grants to other Institutions 6,666 - 6,667 6,667 6,666 5310-430600-800 Impact Fee Refund - - - - 125,000 5310-430600-880 Administrative Costs 28,098 33,906 37,330 33,264 44,478 875,063 $ 860,904 $ 1,357,532 $ 888,109 $ 1,172,388 $ Capital 5310-430600-930 Improvements Other than Buildings 8,588,274 11,525,230 2,809,000 1,511,292 2,419,000 5310-430600-940 Machinery & Equipment 484,001 95,378 201,400 198,000 209,230 9,072,275 $ 11,620,609 $ 3,010,400 $ 1,709,292 $ 2,628,230 $ Debt Service 5310-490500-610 Principal 447,000 1,028,000 1,053,000 1,151,000 1,057,000 5310-490500-620 Interest 82,339 319,035 527,587 483,670 506,004 529,339 $ 1,347,035 $ 1,580,587 $ 1,634,670 $ 1,563,004 $ Total Expenditures 11,582,027 $ 14,963,466 $ 7,193,523 $ 5,431,713 $ 6,724,328 $ Ending Total Wastewater Balance 4,568,225 $ 6,069,397 $ Ending Water Impact Fee Balance 740,486 $ 1,460,026 $ Debt Service Reserves 1,195,531 $ 890,995 $ Unrestricted Working Capital 2,632,209 $ 3,718,376 $ Fiscal Year 2023 Budget Page 120 of 126 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support contract and administrative services for the solid waste collection program. FY 2023 Objectives The objective of the Solid Waste Fund for this budget year is to administer the City’s solid waste collection contract with Republic Services. The recently approved contract requires Republic Services to provide collection services for refuse, with the City assuming certain customer assistance services, billing, and general administrative support services for the solid waste collection program. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Charges for services revenue is budgeted to increase due to the anticipated transition to bear‐resistant containers, as well as a small rate increase to cover increasing costs from the contractor and costs associated with the City’s administration. No rate increases were made in FY 2021 or FY 2022 even though fees charged to the City from Republic Services increased $423,368 Expenditure Changes  Increase in personnel services is due to the appropriate allocation of employee salaries based on the needs of the program, as well as increasing wages and benefit costs $62,518  Increase in communication and transportation to properly account for the cost of billing $15,000  Increase in other purchased services is based on the increasing contract amount to be paid to Republic Services for the bear‐resistant containers, as well as a partial year rate increase at 3.25% per the contract $320,403 Fiscal Year 2023 Budget Page 121 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Charges for Services 5410-343041 Garbage Collection Charges - - 1,067,884 1,212,852 1,496,252 5410-343043 Container Charge - - 5,000 - - - $ - $ 1,072,884 $ 1,212,852 $ 1,496,252 $ Interest 5410-371010 Investment Earnings 1,334 203 450 349 350 1,334 $ 203 $ 450 $ 349 $ 350 $ Total Revenues 1,334 $ 203 $ 1,073,334 $ 1,213,201 $ 1,496,602 $ Beginning Budgetary Working Capital 46,439 $ 115,652 $ Total Resources 1,119,773 $ 1,612,254 $ Expenses Personnel 5410-430800-110 Salaries and Wages 12,147 29,167 33,656 30,473 77,510 5410-430800-112 Permanent Part Time - 1,185 - - - 5410-430800-120 Overtime - 705 - [PHONE REDACTED]-430800-140 Employer Contributions 3,370 11,332 14,087 13,078 32,642 15,517 $ 42,388 $ 47,743 $ 43,682 $ 110,261 $ Materials and Services 5410-430800-210 Office Supplies & Materials - - - [PHONE REDACTED]-430800-220 Operating Supplies - 303 500 2,[PHONE REDACTED]-430800-230 Repair & Maintenance Supplies - - - 620 1,000 5410-430800-310 Communication & Transportation - 2,805 - 13,259 15,000 5410-430800-330 Publicity, Subscriptions & Dues - 292 - 861 2,100 5410-430800-360 Repair & Maintenance Services - - 2,500 1,843 2,500 5410-430800-370 Travel & Training - - - [PHONE REDACTED]-430800-390 Other Purchased Services - 249,764 1,039,200 1,116,839 1,359,603 5410-430800-510 Insurance 245 250 1,056 [PHONE REDACTED]-430800-880 Administrative Costs 324 1,288 1,432 1,276 3,621 568 $ 254,701 $ 1,044,688 $ 1,139,242 $ 1,386,258 $ Total Expenses 16,086 $ 297,090 $ 1,092,431 $ 1,182,924 $ 1,496,519 $ Ending Working Capital 27,342 $ 115,735 $ Solid Waste Fund - 5410 Fiscal Year 2023 Budget Page 122 of 126 ---PAGE BREAK--- SID Debt Service Funds Purpose The purpose of a Special Improvement District (SID) Fund is to provide budget authority to collect district assessments and to disburse principal and interest payments on behalf of district property owners and to repay the various City funds for the early retirement of externally held SID bonds. SIDs can be formed to address infrastructure needs (i.e. water, sewer, streets, sidewalks, etc.) in specific neighborhoods or areas of the City or on a City‐wide basis. FY 2023 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). Fiscal Year 2023 Budget Page 123 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Interest 3400-371010 Investment Earnings 2,281 821 400 637 400 2,281 $ 821 $ 400 $ 637 $ 400 $ Total Revenues 2,281 $ 821 $ 400 $ 637 $ 400 $ Beginning Budgetary Fund Balance 234,196 $ 234,832 $ Total Resources 234,596 $ 235,232 $ Expenditures Other Financing Uses 3400-521002-820 Transfers to SID Funds - - - - - - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Budgetary Fund Balance 234,596 $ 235,232 $ SID Revolving Fund - 3400 Fiscal Year 2023 Budget Page 124 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Miscellaneous Revenues 3545-363020 Bond Principal and Interest Assessments 110,882 106,374 105,348 105,840 105,284 3545-363040 Penalty & Interest Special Assessments 238 182 250 283 250 111,119 $ 106,555 $ 105,598 $ 106,123 $ 105,534 $ Interest 3545-371010 Investment Earnings 1,146 528 240 525 300 1,146 $ 528 $ 240 $ 525 $ 300 $ Total Revenues 112,265 $ 107,083 $ 105,838 $ 106,648 $ 105,834 $ Beginning Budgetary Fund Balance 41,739 $ 67,774 $ Total Resources 147,577 $ 173,608 $ Expenditures Debt Service 3545-490300-610 Principal 65,000 65,000 65,000 7,631 65,000 3545-490300-620 Interest 21,275 18,285 15,263 72,631 12,208 3545-490300-630 Paying Agent Fees 350 350 350 350 400 86,625 $ 83,635 $ 80,613 $ 80,612 $ 77,608 $ Total Expenditures 86,625 $ 83,635 $ 80,613 $ 80,612 $ 77,608 $ Ending Budgetary Fund Balance 66,964 $ 96,000 $ SID #166 (J.P. Road) Fund - 3545 Fiscal Year 2023 Budget Page 125 of 126 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual FY 2022 Budget FY 2023 Revenues Miscellaneous Revenues 3550-363020 Bond Principal and Interest Assessments 77,982 68,083 63,424 64,414 63,272 3550-363040 Penalty & Interest Special Assessments 279 209 200 243 200 78,261 $ 68,292 $ 63,624 $ 64,657 $ 63,472 $ Interest 3550-371010 Investment Earnings 536 220 75 195 100 536 $ 220 $ 75 $ 195 $ 100 $ Total Revenues 78,797 $ 68,512 $ 63,699 $ 64,852 $ 63,572 $ Beginning Budgetary Fund Balance 42,405 $ 47,262 $ Total Resources 106,104 $ 110,834 $ Expenditures Debt Service 3550-490300-610-0 Principal 27,903 29,132 30,417 29,767 31,757 3550-490300-620-0 Interest 32,092 30,859 29,578 30,227 28,238 59,994 $ 59,991 $ 59,995 $ 59,994 $ 59,995 $ Total Expenditures 59,994 $ 59,991 $ 59,995 $ 59,994 $ 59,995 $ Ending Budgetary Fund Balance 46,109 $ 50,839 $ SID #167 (Downtown Parking Facility) Fund - 3550 Fiscal Year 2023 Budget Page 126 of 126