Full Text
FISCAL YEAR 2020 ADOPTED BUDGET CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA James Bakke Nature Reserve Photo by: Parks & RecreaƟon Staff ---PAGE BREAK--- City of Whitefish Mayor John Muhlfeld City Council Andy Feury Melissa Hartman Ryan Hennen Richard Hildner Frank Sweeney Katie Williams City Manager Adam Hammatt Assistant City Manager/Finance Director Dana Smith City Clerk/Administrative Services Director Michelle Howke ---PAGE BREAK--- Table of Contents Overview Budget Certification 1 Organizational Chart 2 City Council Goals 3 Climate Action Plan Implementation Goals 6 City Manager’s Budget 10 Budget Summary 16 Mill Levy 17 Certified Taxable Valuation 18 Staffing 19 Debt 21 Revenues 23 Expenditures 25 General Fund General Fund Highlights 27 General Fund 28 City 30 Municipal Court 31 Administrative Services 33 Resort Tax Administrative Services 37 Legal Services 37 Parking Facility Maintenance 39 Community Planning 41 Community Agencies 43 Cemetery Services 43 Non‐Departmental 44 Library Fund 46 Law Enforcement and Justice Law Enforcement Fund 49 Victim and Witness Assistance Program Fund 52 Fire and Rescue Fire and Ambulance Fund 54 ---PAGE BREAK--- Table of Contents Building Code and Inspection 59 Parks and Property Parks, Recreation and Community Services Fund 63 Parkland Acquisition and Development Fund 75 Whitefish Trail Construction Fund 77 Community Development Resort Tax Fund 79 Tax Increment District Fund 84 Tax Increment Debt Service Fund 87 Impact Fee 89 CDBG/HOME Homebuyers Assistance Fund 91 Housing Rehabilitation Fund 91 Affordable Housing (Cash‐in‐lieu) Fund 91 Public Works Sidewalk Districts Fund 94 Subdivision Street Trees Fund 96 Residential Lighting District Fund 98 Commercial Lighting District Fund 98 Street Fund Gas Tax ‐ BaRSAA Stormwater Fund Water Fund Wastewater Fund Solid Waste Fund S.I.D. Debt Service Funds Revolving S.I.D. Fund S.I.D. #166 (JP Road Project) Fund S.I.D. #167 (Downtown Parking Facility) Fund ---PAGE BREAK--- BUDGET CERTIFICATION THIS IS TO CERTIFY that the Annual Budget for Fiscal 2020, was prepared according to law and adopted by the City Council on August 19, 2020; 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 Assistant City Manager/Finance Director, City of Whitefish FY 2020 Budget Page 1 of 123 ---PAGE BREAK--- Citizens of Whitefish Mayor and City Council Municipal Court Judge City Attorney Library Library Board Park Board City Manager Finance Fire Police Parks & Recreation Planning & Building Public Works OrganizaƟonal Chart City Clerk H.R. FY 2020 Budget Page 2 of 123 ---PAGE BREAK--- FY 2020 Whitefish City Council Annual Goals FY 2020 Budget Page 3 of 123 ---PAGE BREAK--- RESOLUTION NO. 19-05 A Resolution of the City Council of the City of Whitefish, Montana, establishing annual goals for the City. WHEREAS, the City Council of the City of Whitefish is committed to the continuing advancement and improvement of the community, City, and City services; and WHEREAS, the City Council has adopted annual goals since 1999; and WHEREAS, the Mayor and City Council met in a work session with the City Manager on April 1, 2019, to establish City Council goals; and WHEREAS, Exhibit attached hereto, is a list of the above referenced goals which the Mayor, City Council, and City Manager established. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Whitefish, Montana, as follows: Section 1: The Whitefish City Council hereby approves the list of goals as provided in Exhibit Section 2: This Resolution shall take effect immediately upon its adoption by the City Council and signing by the Mayor thereof. PASS ED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF WHITEFISH, MONTANA, ON THIS 15TH DAY OF APRIL 2019. ATTEST: Michelle Howke, City Clerk FY 2020 Budget Page 4 of 123 ---PAGE BREAK--- City of Whitefish Mayor and Council DRAFT Goals for FY20 Administration 1. Create Finance Plan for Economic Downturn 2. Create Resort Tax Education and Reallocation Plan 3. Create Cemetery Plan Fire Department 1. Implement Long-Range Master Plan for Fire Department 2. Provide Council Emergency Management Training Parks and Recreation 1. Depot Park Redevelopment Phase II and Ill 2. Bike/Ped Master Plan Wayfinding Sign Implementation 3. Explore Possible Funding Sources for Maintenance of Parks/Public Places 4. Armory Park Redevelopment Phase Ill 5. Urban Forestry Management 6. Long-range Operations and Maintenance Trail Strategy with WLP Planning Department 1. Affordable Housing Implementation 2. Parking Plan for Downtown Area 3. Update Architectural Review Standards 4. Update Landscaping and Tree Retention Standards 5. Update Zoning Ordinances for Downtown Area Police Department 1. Increase Capabilities of Police Department 2. Analyze Policing Needs If Big Mountain Annexed Public Works 1. Design and Construct Wastewater Treatment Plant Upgrades 2. Water Capacity Improvements and Reduce Unaccounted for Water Loss 3. Create Sidewalk Assistance Program 4. Reduce Number of Illegal Sump Pump Connections 5. Complete State Park Road Improvements 6. Construct Viaduct Improvements 7. Construct Birch Point Quiet Zone Improvements 8. Construct Multi-modal Transportation Hub 9. Update Transportation Plan Estimated date of Completion October June June 2019 2020 2020 Long-term Ongoing October 2019 November 2019 October 2019 Long-term Ongoing October 2020 Long-term Ongoing March 2020 Long-term Ongoing December 2019 June 2020 March 2020 September 2020 June 2021 Ongoing but by 2022 · November 2021 Long-term Ongoing June 2020 Long-term Ongoing November 2020 November 2020 June 2020 November 2019 June 2020 10. Continue Looking into Improving Recycling Efforts with CAP Steering Comm. Long-term Ongoing Long-term Ongoing 11. Continue Working on Whitefish Lake Septic Leachate Concerns with WU Exhibit FY 2020 Budget Page 5 of 123 ---PAGE BREAK--- FY 2020 Climate Action Plan Implementation Goals FY 2020 Budget Page 6 of 123 ---PAGE BREAK--- Climate Action Plan Implementation Goals for Fiscal Year 2020 The Whitefish City Council approved and adopted the Whitefish Climate Action Plan (CAP) in April 2018. The CAP has two predominant goals, which include reducing City emissions 26% by 2025 compared to the 2016 levels and preparing for the effects of climate change. Each Department within the City has identified projects and tasks to complete throughout Fiscal Year 2020 (FY 2020), some of which include specific funding sources identified in the FY 2020 Budget. Municipal Court The Municipal Court continues to address the CAP through items such as recycling, energy efficient use of lights, and temperature control. Once the State converts to electronic filing, this will be implemented, which will further reduce paper waste. Administration The Human Resources Department, Finance Department, and City Clerk’s office continue to explore ways to reduce the use of paper and decrease waste, including increasing online options for submittals by applicants or vendors. During FY 2020, a purchasing policy will be implemented that includes criteria to assist departments in making purchases aligned with the goals of the CAP. The Finance Department, in conjunction with Public Works, will also complete the automatic meter reading project, which will significantly reduce City vehicle trips to read water meters ($150,000) and provide more timely information to assist in water conservation efforts. Legal Department The City Attorney’s office will continue to support all departments in implementing the goals and recommendations set forth in the CAP through assistance in drafting ordinances and pertinent policies. Library The Library continues to keep energy efficiencies in mind for operations at the Library. Some of these items include recycling, replacement of lights with LEDs to reduce energy consumption, and ensuring efficient use of lights, computers, and temperature control during the day and evening. Police Department The Police Department has two vehicles budgeted for FY 2020. The Department purchases fuel efficient vehicles and when economically and operationally prudent the use of hybrid or electric vehicles is explored. The Department also has policies in place to continue addressing the CAP initiatives. These include the use of an electrical assist bicycle to patrol walking paths, patrol cars will not be left idling unless it is operationally necessary, and bikes and are utilized to patrol when the weather permits. The Department continues to explore converting the ESC to all LED lights. FY 2020 Budget Page 7 of 123 ---PAGE BREAK--- Fire Department Significant wildfires, flooding, severe cold, and needed assistance from neighboring states will continue to occur at increased rates due to climate change. With these impacts already being seen in our area, the Fire Department continues to focus on preparedness and education. Public education and outreach include topics such as wildfires and ways an individual can reduce the risk of fires starting at their home. The department continuously participates in training to be prepared for these types of disasters. Planning and Building Department The Planning Department has included funds ($35,000) to complete several projects in FY 2020 that have elements implementing the CAP. The downtown parking improvement plan will include reviewing public transportation and alternative transportation options to reduce vehicle trips. The Highway 93 South Corridor Plan will contain goals and objectives to support public transit, improve bike and pedestrian facilities, reduce vehicle trips, reduce impervious surface, increase green infrastructure, expand water conservation policies with regards to requiring draught resistant landscaping, and promoting land conservation management by encouraging more open space. Landscaping and tree retention ordinances will be reviewed by staff with a recommendation to, among other things, require drought resistant plants to promote water conservation, and a more robust tree retention ordinance. Staff will also be proposing a text amendment under the review criteria for CUP’s and other permits to allow a formal review of CAP goals as part of the review and findings. The Building Department has included a new inspector fleet vehicle in the FY 2020 Budget ($35,000) with the intention to purchase a fuel‐efficient hybrid truck. The Department will recommend adoption of the 2018 Energy Conservation Code once the State has completed the update, which is expected this fall. This would be an update for the City adopted 2012 International Energy Conservation Code requiring a higher standards of energy efficiency in new buildings. The City was also one of the first communities in the state to adopt the Wildland Urban Interface Firewise code in 2016, which continues to support the goals of the CAP. Parks and Recreation Department The Parks and Recreation Department will address goals of the CAP in FY 2020 through improvements to infrastructure, a focus on water conservation, and introduction of community programs. In FY 2020, Resort Tax Funds ($100,000) are appropriated for bicycle and pedestrian path connections, enhancing the city’s transportation infrastructure. Additionally, continued protection of the City’s water infrastructure will be achieved through the management of two AIS Inspection Stations and the addition of the Decontamination Station at City Beach. Infrastructure improvements will be made to the Decontamination Station Site in FY 2020, making it a more permanent location for the decontamination of high‐risk vessels. In an effort to increase efficiencies in the City’s irrigation system, the Parks and Recreation Department will work with a consultant to perform and complete an irrigation system audit ($50,000). As well, through various community programs, such as the addition of the Summer Day Camp garden and tree planting events on Arbor Day and Earth Day, the Parks and Recreation Department will meet the CAP’s goal of community education and involvement. Finally, through the Urban Forestry Program, the department will continue to plant native, drought‐tolerant tree species in boulevards and public spaces. FY 2020 Budget Page 8 of 123 ---PAGE BREAK--- Public Works Department In FY 2020, Public Works will continue working on many CAP action items. Consultation with the Western Transportation Institute will result in a finalized Transit Plan and the development of a Transit Hub ($23,120) will move forward as part of the Depot Park Master Plan. Water conservation will remain a priority, with consultants being brought in to begin feasibility studies for groundwater source development or the addition of a South Whitefish storage tank ($600,000). Several CAP initiatives will be incorporated into the water plant expansion project such as the extension of the Whitefish Lake intake and expansion of the water plant which is over 95% efficient ($800,000). The Public Works Department will also continue with our cast iron water main replacement program to reduce leakage and water loss ($1,000,000). Feasibility studies for solar PV installations at the new wastewater treatment plant and Homeword Alpenglow Apartments will be completed. Construction will begin on the new wastewater treatment plant, which will be highly efficient to minimize greenhouse gas emissions. LED lighting upgrades will continue in residential areas ($10,000), saving the City money while reducing electricity usage. The sidewalk 50/50 share program ($25,000) has been put in place to repair and replace sidewalks and improve accessibility in the community by allowing for safe pedestrian travel. FY 2020 Budget Page 9 of 123 ---PAGE BREAK--- MEMORANDUM To: Mayor John Muhlfeld City Councilors From: Adam M. Hammatt, City Manager Re: FY20 Budget Message – Final Budget Date: August 13, 2019 INTRODUCTION The Fiscal Year 2020 (FY20) City of Whitefish Budget provides budget authority for the services and projects the City anticipates during the upcoming fiscal year, which runs from July 1, 2019 to June 30, 2020. The City budget contains a total of 29 active, self-balancing funds. “Self-balancing” means that resources equal requirements. Each fund exists to provide segregated accounting for specific activities. This message provides a general description of the budget document and the financial plans for the City for the upcoming fiscal year. FY20 BUDGET MAJOR CHANGES AND ISSUES During a reappraisal year, the growth of property tax revenue includes both newly taxable property from construction and annexations, as well as the change in market values of existing taxable property for the past two years. Based on building permits in prior years, annexations, and the growth in the real estate market, the mill value was projected to increase by 8% in the proposed budget. However, upon receipt of the taxable valuations from the Montana Department of Revenue, the actual increase was only 6.04% with $375,584 of newly taxable property. This lower than expected value will continue to be investigated, but it created an immediate challenge to balance the budget. With a lower newly taxable property value, most of the increase was limited to half of the rate of inflation, which is 1.02% for FY20. In other words, the maximum number of mills allowed to be levied decreased more than anticipated. This budget levies a total of 117.636 mills, which includes 4.62 carry-over mills from prior years, and provides for a required decrease of 2.791 mills. While total mills levied decrease, it is important to note that total property tax revenue will increase 3.58% over the prior year due to the higher mill value. However, this increase is now less than the originally proposed property tax revenue increase of 6.58%. The difference between the proposed and final budget is a decrease of $91,542 in property tax revenue. Total appropriations for FY20 are $11,492,967 or 25.98% higher than last year’s budget due to an increase in capital projects of $11,639,185 compared to FY19. This sizeable increase has been planned for and includes significant water and wastewater projects, resort tax funded street reconstruction project, and the purchase and redevelop of blighted properties all detailed in the City’s Capital Improvement Program. Some important items to note in the FY20 Budget are: FY 2020 Budget Page 10 of 123 ---PAGE BREAK--- The mill value increased by 6.04% to $26,877.17 per mill this year due mostly to the reappraisal of existing taxable property and newly taxable property. To assist in balancing the budget and addressing increased bad debts mostly from required Medicare/Medicaid write-offs for ambulance services outside of our control, we are projecting FY20 ending cash balances in property tax supported funds to be lower than FY19 by $151,535. As a percentage of budget, however, our cash reserves are projected to increase to 15.29% compared to the budgeted 14.76% in FY19. This percentage increase is due to the higher than budgeted beginning cash balance for FY20. Throughout the year Departments strived to be fiscally responsible and we collected additional revenue from the booming building environment and improved investment earnings. While a spend-down of cash is not generally recommended, we have the unusual ability to address this shortfall next budget cycle when the successful Tax Increment District sunsets. If we did not have this additional revenue in the following year, we would have had to face budget cuts among various departments. As in prior years, it will be important to build cash reserves if we are to maintain service levels during the next recession. These reserves are also important for emergencies. I recommend we establish reserves in the 20-25% of annual expenditures range or about $1,985,000 to $2,481,000. This level of reserves is typical of what other municipalities are doing and represents sound financial practices. Capital Improvement Programs are vital to providing excellent services to the community and tend to have ups and downs in spending due to the cyclical nature of infrastructure and equipment needs. For FY20, capital spending is proposed to increase about $11,484,050 compared to the prior year. This significant increase has been expected as construction begins on the Wastewater Treatment Plant Upgrade Project with budgeted expenditures at $9.4 million in FY20, an increase of $6.7 million over the FY19 budget for this project alone. Other capital improvement projects listed below also contribute to the increase in capital spending during FY20: o Water treatment plant expansion project of $1.4 million (increase from FY19 of $1.0 million for this project), o Depot Park Improvement Project of $1.6 million (increase of about $1.0 million from prior year for this project), o Purchase and Redevelopment of blighted properties of $1.5 million, o Resort Tax funded projects including State Park Road are budgeted to increase by about $1.7 million, and o Stormwater capital projects are budgeted to increase due to contributing $250,000 to the State Park Road project. With a Consumer Price Index (CPI) increase of 3.1% and a taxable value increase of 6.04%, in general City employees will receive a pay increase of 2% (CPI cap) plus a 2% STEP for a total of a 4.0% increase. Two of the three unions are still in negotiations for FY20, but we have assumed a 4.0% increase for budgeting purposes and have also included back-pay. In addition to pay increases, medical insurance premiums increased 8.0% in FY20. Based on the adopted formula, the City will cover 5.5% of the 8.0% increase in premiums. FY 2020 Budget Page 11 of 123 ---PAGE BREAK--- This budget also proposes some small assessment increases to keep up with annual CPI increases and continue to address the capital needs of some departments. We are proposing an increase in the Street Maintenance Assessment of 3.1% (about $3.89 per household with 50 feet of front footage), an increase in both Street Lighting Districts of 3.1% (residential – about $0.38 per household and commercial – about $2.56 per lot with 50 feet of front footage), and a larger Parks and Greenway Assessment increase of 6.2% (about $3.14 per household with 50 feet of front footage) to continue to work toward a solid funding basis. In FY18, the Stormwater Assessment remained steady from prior years at $12.53 per lot after a drastic cut early on in the recession. If we had not reduced the Stormwater fee in 2010 (from $72.00 to $12.53), and taking into account CPI over the years, the Stormwater fee would be $91.81 for this year. To adjust for these cuts, other departments have been subsidizing the Stormwater fund. We have started to undo these subsidies so that Stormwater can be the self- balancing fund it should be. The FY19 budget included an increase of $50.00, which increased the assessment from $12.53 to $62.53 per lot. Now, with the lower than expected taxable value increase, a Stormwater Assessment increase has been included in the budget of $15.00 per lot, for a total assessment of $77.53 per lot. While the assessment rates are still not at CPI adjusted amount of $91.81, it continues to make steps toward it being a truly self-balancing fund. Furthermore, by including this increase in FY20, it will reduce the burden on taxpayers in the future and is a reduction in the proposed property tax bill increase that was originally included in the proposed budget. For FY21 we will seek to get Stormwater on track with CPI adjusted amounts. This budget does add or increase staffing in the following areas: o A full-time police officer to increase the capabilities of the Police Department both in patrol activities and investigations. This position will cost about $39,000 for FY20 as the position is not slated to start until January 1st. o Additional seasonal staffing for downtown maintenance and cleaning. This position will be partially paid for through contributions from the Heart of Whitefish for sidewalk and other downtown cleaning. The salaries and employer contributions for this position during the 16-week season is about $9,050. o Additional seasonal staffing is included for the AIS Decontamination Station near City Beach. FY20 BUDGET OVERVIEW The FY20 budget totals $46,891,216 in expenditures and $8,843,894 in interfund transfers for a total appropriated budget of $55,735,111. Compared to the prior fiscal year, FY20 expenditures are increasing $13,175,022, a 39.08% increase, and interfund transfers are decreasing $1,682,056, a 15.98% decrease. The increase in expenditures is mostly due to an increase in capital expenditures previously described and the decrease in transfers is due to the transfers to the Tax Increment Debt Service Fund reducing for the last year of the outstanding debt. Property Tax supported funds’ appropriations have increased by $1,001,289, which is mostly due to increases in Medicare/Medicaid adjustments for ambulance services, personnel costs described above, and operating materials and services. The chart below shows the trend of our net property tax mills levied over recent years. FY 2020 Budget Page 12 of 123 ---PAGE BREAK--- When considering mill rates, it is instructive to compare the City of Whitefish to other Montana cities. Our budget has provided the following graphic for several years. Whitefish has historically had very low property tax mill levy rates, which are even lower due to our Resort Tax rebate for property tax reductions, high property valuations, and maintenance district assessments. While levy comparisons are of interest, caution should be exercised in drawing hard conclusions based on such information. Cities use property taxes to support similar, but not always the same mix of public services. For example, some cities support libraries, public transportation and other such services with property tax mill levies while others do not. Some cities have maintenance district assessments and others do not. 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 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 Number of Mills Levied After Resort Tax Rebate 0 50 100 150 200 250 300 Fiscal Year 2018 Total Property Tax Mills for Cities over 4,500 Population W. Yellowstone Population 1,321, Red Lodge 2,199 (Estimated) FY 2020 Budget Page 13 of 123 ---PAGE BREAK--- I have mentioned 3 financial areas that are in need for the City: 1) improving fund balance; 2) better funding of Capital Projects less debt); and 3) covering unfunded liabilities. In this FY20 Budget, I believe most are being addressed on some level. Our fund balance estimates show an increase in percentage from 14.76% to 15.29%, which is an increase in fund balance compared to FY19. Typically, we end up a little higher on revenues and a little lower on expenditures, which should yield even higher reserves at year end. Ultimately, I believe we should get to and stay between 20-25% of property tax supported fund budgets. Our Capital Improvements Program financing will improve over the next five years by minimizing the debt needed for projects. This reduction in debt will help the City’s overall financial condition by reducing debt servicing costs. We have also continued to make strides in unfunded liabilities by predicting retirements, budgeting for their final checks when possible, and buying down comp time banks, etc. This is not an exact science, but money has been allotted for these purposes which is a step in the right direction. REVENUES Total revenues and other financing sources for all 29 funds are budgeted at $41,468,347 which is $8,579,726 or 26.09% higher than the FY19 budget of $32,888,621. Most of the increase is the result of $4,700,000 more in anticipated loan proceeds to finance a portion of the new wastewater treatment facility construction through the State Revolving Fund Loan Program. Additionally, increases in water service charges of $100,969, wastewater service charges of $539,393, Resort Tax collections of $290,830, Tax Increment District property tax revenue of $992,523, an increase in the Stormwater Assessment of $93,871, and the City’s general property tax revenue of $109,348, contribute to the remaining increase in revenue and other financing sources. Total General Fund Revenues are projected at $4,160,241 in FY20 which is a $163,844 or a 4.1% increase from last year’s figure of $3,996,397. Most of the increase is from increased property tax revenue of $51,908, an increase in estimated municipal court fines of $8,350, an increase in investment earnings of $40,000, and an increase in business license fees of about $26,000. The history and budget for total building permit and plan review fees are shown below. The FY20 estimate remains the same as FY19 based on current figures and known upcoming projects. FY 2020 Budget Page 14 of 123 ---PAGE BREAK--- Water usage revenues are up by $100,969 to $3,594,754 which is because of higher usage, more connections, and last fall’s rate increase. We have not anticipated a water rate increase in this budget, but that is because the City Council typically makes utility rate decisions later in the year. Wastewater usage charges are estimated at $3,962,180 based on actual usage and an expected increase. These charges are estimated to increase $539,393 (or 15.76%) compared to FY19. This is the third year that we have anticipated a wastewater rate increase in the budget. The actual public hearing for the rate increase will take place in the fall and will be based on the rate study for the wastewater utility that was completed in anticipation of the Wastewater Treatment Plant Upgrade. EXPENDITURES Total proposed appropriations and transfers equal $55,735,111, which is a $11,492,967 or 25.98% increase in budget authority as compared to the adopted FY19 budget of $44,242,144. Again, most of the increase is caused by the increase in wastewater capital spending and other capital projects. Total expenditures and transfers for the General Fund equal $5,617,229 which is a $467,125 or 9.07% increase from the FY19 budget figure of $5,150,104. Most of this increase is from the IT Administrator and Housing Coordinator positions now being budgeted for a full year instead of partial year in FY19, IT improvements and training, other increases in wage and benefits, and increased transfers to other funds. We have outlined major expenditure and capital outlay items in the narrative for each fund, so I will not repeat that information here. CONCLUSION I would like to thank Assistant City Manager/Finance Director Dana Smith and the other Department Directors for their help and support through this process. Dana’s experience and advice were invaluable, and she carried most of the burden for creating this budget and she makes my work much easier. My thanks to all of them and to the Mayor and City Council for your review and consideration of the budget. $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Budget 2020 Building License & Permit Revenue by Fiscal Year FY 2020 Budget Page 15 of 123 ---PAGE BREAK--- 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 C D E F G H I J K L M N O P Q R 8/13/2019 Beginning Total Total Total Ending Total Available Interfund Budgeted Personnel Materials Capital Debt Budgeted Interfund Appropriated Available Budgeted Change Fund Cash Transfers Resources Services & Services Outlay Service Conting. Expenditures Transfers Budget Cash Requirements in Cash Property Tax Supported Funds: General 1,449,008 $ 4,160,241 $ 1,395,289 $ 7,004,539 $ 972,885 $ 330,543 $ 62,500 $ - $ - $ 1,365,928 $ 4,251,301 $ 5,617,229 $ 1,387,310 $ 7,004,539 $ (61,698) $ Library 63,572 228,302 34,371 326,246 195,147 115,680 - - 8,000 318,827 $ - 318,827 $ 7,419 326,246 (56,154) Law Enforcement 14,660 269,482 2,545,235 2,829,378 2,160,228 564,438 80,000 - - 2,804,666 $ - 2,804,666 $ 24,711 2,829,378 10,051 Fire & Ambulance 63,592 2,786,082 853,092 3,702,767 2,168,927 1,277,653 75,000 178,589 - 3,700,168 $ - 3,700,168 $ 2,598 3,702,767 (60,994) Parks/Rec 78,416 885,536 867,101 1,831,053 1,121,818 590,560 23,000 - - 1,735,378 $ - 1,735,378 $ 95,675 1,831,053 17,259 Total 1,669,249 $ 8,329,644 $ 5,695,088 $ 15,693,982 $ 6,619,005 $ 2,878,873 $ 240,500 $ 178,589 $ 8,000 $ 9,924,967 $ 4,251,301 $ 14,176,268 $ 1,517,714 $ 15,693,982 $ (151,535) $ Change in Cash (151,535) $ Total Operating Budget = 9,497,878 Cash as a % of Budget 15.29% Other Tax, Fee & Assessment Supported Funds: Resort Tax 3,052,843 $ 4,302,026 $ - $ 7,354,869 $ - $ - $ 3,110,000 $ - $ - $ 3,110,000 $ 2,344,175 $ 5,454,175 $ 1,900,695 $ 7,354,869 $ (1,152,148) $ Tax Inc Dist 671,268 8,334,792 - 9,006,060 329,793 1,484,457 5,009,175 - 50,000 6,873,425 $ 2,084,878 8,958,303 $ 47,758 9,006,060 (623,510) Bldg Codes 534,457 505,500 - 1,039,957 446,224 93,711 35,000 - - 574,935 $ - 574,935 $ 465,022 1,039,957 (69,435) Street Fund 1,439,136 1,728,142 - 3,167,278 607,184 648,061 97,333 - - 1,352,578 $ 7,350 1,359,928 $ 1,807,350 3,167,278 368,214 Gas Tax - BaRSAA 163,309 147,000 7,350 317,659 - - 225,000 - - 225,000 $ - 225,000 $ 92,659 317,659 (70,650) Street Lighting #1 43,117 118,097 - 161,215 24,909 51,790 10,000 - - 86,699 $ - 86,699 $ 74,516 161,215 31,398 Street Lighting #4 47,375 100,996 - 148,371 24,909 34,190 - - - 59,099 $ - 59,099 $ 89,272 148,371 41,897 Impact Fees 458,520 174,500 - 633,020 - - 237,500 - - 237,500 $ - 237,500 $ 395,520 633,020 (63,000) Subdivision Blvd Trees 24,780 300 - 25,080 - 25,080 - - - 25,080 $ - 25,080 $ - 25,080 (24,780) Sidewalk 259,887 3,300 - 263,187 - - 263,187 - - 263,187 $ - 263,187 $ - 263,187 (259,887) Stormwater 841,628 454,303 - 1,295,931 148,267 31,351 595,000 - - 774,618 $ - 774,618 $ 521,313 1,295,931 (320,315) Total 7,536,321 $ 15,868,957 $ 7,350 $ 23,412,628 $ 1,581,286 $ 2,368,639 $ 9,582,195 $ - $ 50,000 $ 13,582,121 $ 4,436,403 $ 18,018,524 $ 5,394,104 $ 23,412,628 $ (2,142,217) $ Total Operating Budget = 3,949,925 Enterprise Funds: Water 7,398,973 $ 4,060,504 $ 1,056,578 $ 12,516,055 $ 1,194,806 $ 787,572 $ 2,874,833 $ 1,115,899 $ - $ 5,973,109 $ 156,191 $ 6,129,300 $ 6,386,755 $ 12,516,055 $ (1,012,218) $ Wastewater 4,844,888 11,849,680 - 16,694,568 1,119,037 962,054 9,776,658 332,744 - 12,190,493 $ - 12,190,493 $ 4,504,075 16,694,568 (340,813) Solid Waste 107,060 1,500 - 108,560 12,900 3,575 - - - 16,475 $ - 16,475 $ 92,084 108,560 (14,975) Total 12,350,920 $ 15,911,684 $ 1,056,578 $ 29,319,182 $ 2,326,743 $ 1,753,201 $ 12,651,491 $ 1,448,642 $ - $ 18,180,077 $ 156,191 $ 18,336,268 $ 10,982,914 $ 29,319,182 $ (1,368,006) $ Total Operating Budget = 4,079,944 Other Special Revenue and Debt Funds: Housing Authority 1,744 1,025,500 - 1,027,244 - 927,244 - - - 927,244 - 927,244 100,000.00 $ 1,027,244 98,256 WF Trail Construct - 82,813 - 82,813 - - 82,813 - - 82,813 - 82,813 - 82,813 - Park Acq & Dev 81,562 700 - 82,262 - - 25,898 - - 25,898 - 25,898 56,364 82,262 (25,198) TIF Debt Svc 5,634,705 59,140 2,084,878 7,778,723 - - - 4,002,909 - 4,002,909 - 4,002,909 3,775,814 7,778,723 (1,858,891) Victim/Wit 1,473 15,000 - 16,473 - 15,000 - - - 15,000 - 15,000 1,473 16,473 - Misc. S.I.D. 236,846 174,909 - 411,755 - - - 150,187 - 150,187 - 150,187 261,568 411,755 24,722 5,956,330 $ 1,358,062 $ 2,084,878 $ 9,399,270 $ - $ 942,244 $ 108,711 $ 4,153,096 $ - $ 5,204,051 $ - $ 5,204,051 4,195,219 $ 9,399,270 $ (1,761,111) $ Total 27,512,820 $ 41,468,347 $ 8,843,894 $ 77,825,062 $ 10,527,034 $ 7,942,958 $ 22,582,897 $ 5,780,327 $ 58,000 $ 46,891,216 $ 8,843,894 $ 55,735,111 $ 22,089,951 $ 77,825,062 $ (5,422,869) $ Budget Summary by Main Revenue Source City of Whitefish Fiscal Year 2020 Budget Resources Requirements Revenue & Other Financing FY 2020 Budget Page 16 of 123 ---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 $ change from last year 0.527 ‐5.460 ‐4.933 2.142 ‐2.791 0.000 ‐2.791 59,107 $ 10,440 $ 3,062 $ 36,739 $ 109,348 $ 2.66% 6.04% 6.04% 6.04% 3.58% Library Higher mills offset by resort tax Street maintenance reduction in mills 24 reduction Total Increase More rebate than last year Total Mill Increase On the table from last year Storm offset increase TOTAL NEWLY HB 124 HEALTH GROSS RESORT FIRE & Total Distibution of Property Tax Levy 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 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 Number of Mills Levied After Resort Tax Rebate FY 2020 Budget Page 17 of 123 ---PAGE BREAK--- 2019 Certified Taxable Valuation lnformation (1s-10-202, MCA) Flathead County CITY OF WHITEFISH Certified values are now available online at property.mt.gov/cov 1. 2019 Total Market Valuel.... 2019 Total Taxable 5. TIF Districts Tax lncrement District Name Current Taxable Valuez Base Taxable Value MONTANA Form AB-727 Rev.3-12 S z,oos,gzo,o+r S 39,066,006 375,584 5 26,877,t72 lncremental Value 2 3 4 5 2019 Taxable Value of Newly Taxable Property........... 2019 Taxable Value less lncremental Taxable Value3.. 2019 Taxable Value of Net and Gross Proceedsa (Class 1 and Class s WHITEFISH A t6,374,786 4,L85,352 12,188,834 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 aThe taxable value of class l and class 2 is included in the taxable value totals For lnformation Purposes Only 2019 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 S ll. Total value exclusive of "newly taxable" property s Total lncremental Value S 12,188,834 Date 7 /3L/20L9 FY 2020 Budget Page 18 of 123 ---PAGE BREAK--- Staffing Staffing FY 2020 The FY 2020 budget funds 107.4 full time equivalent employees not including seasonal employees for Parks and Recreation during the winter and summer months or a summer internship for Public Works. The total budgeted payroll and employer contributions (personnel services) increased about $525,984 from FY 2019 to FY 2020, which includes seasonal and intern wages and employer contributions. Changes in payroll include the following: A 4.0% wage increase is included for FY 2020. The wage adjustment is COLA (3.1% for FY 2020) plus a 2% pay matrix STEP with a ceiling of 4.0% for all Union and non‐union employees. With a ceiling of COLA is capped at Health insurance costs are increasing for FY 2020 by 8.0% with the City paying for 5.55% of the increase based on the City’s established formula. New or significant changes in current positions proposed in FY 2019: o A full‐time police officer to increase the capabilities of the Police Department both in patrol activities and investigations. This position will cost about $39,300 for FY 2020 as the position is not slated to start until January 1st. o Additional seasonal staffing for downtown maintenance and cleaning. This position will be partially paid for through contributions from the Heart of Whitefish for sidewalk and other downtown cleaning. The salaries and employer contributions for this position during the 16‐week season is about $9,050. o Additional seasonal staffing is included for the AIS Decontamination Station near City Beach. Admin/Legal/IT, 11% Library, 4% Planning & Building, 9% Parks & Rec, 11% Court, 3% Public Works, 26% Police , 20% Fire & Ambulance, 16% FY 2020 Full Time Equivalents (not including seasonal) FY 2020 Budget Page 19 of 123 ---PAGE BREAK--- Staffing Staffing FY 2020 Below is a summary of the full time and part‐time employees for FY 2020: FY 2020 Employee Summary Department Full‐time Part‐time Full‐time Equivalent Admin & Legal 10 1.4 11.4 Library 1 3.0 4.0 Planning & Building 10 0.0 10.0 Parks & Rec 12 0.0 12.0 Court 3 0.5 3.5 Public Works 27 0.9 27.9 Police 20 1.1 21.1 Fire & Ambulance 17 0.5 17.5 Total Employees 100 7.4 107.4 *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 Full Time Equivalents by Departments ‐ FY 2017 ‐ FY 2020 2017 2018 2019 2020 FY 2020 Budget Page 20 of 123 ---PAGE BREAK--- Debt The City has debt outstanding from revenue bonds, loans from the State Revolving Fund, and loans from the State of Montana INTERCAP Program. Revenue bonds are backed by the underlying revenue applicable to the financing. The City has no general obligation debt outstanding. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. In addition to a tax increment revenue bond, the City created and approved Special Improvement District (SID) 167 to help fund a portion of the construction costs of the downtown parking facility. The SID 167 Bond was issued on January 5, 2017, in the amount of $779,000. Properties within the SID boundaries were assessed for the first time in FY 2018. The SID 166 Bond that was issued for the JP Road construction project continues to be assessed on properties within that District. The water and wastewater loans currently outstanding were provided by the State of Montana’s Revolving Fund (SRF) for construction and upgrades to the water and wastewater systems. These loans are backed by and paid for through the user fees generated from the water and wastewater systems. In FY 2016, the City closed on a loan through the SRF program to fund the purchase of the Haskill Basin Conservation Easement. This loan is first backed by Resort Tax revenues resulting from 70% of the additional 1% that went into effect on July 1, 2015. In addition to the Resort Tax revenues, the loan is further backed up by water user fees if Resort Tax revenues are not adequate in any given year while the loan is outstanding. The FY 2020 proposed budget includes a $6,700,000 SRF Wastewater Revenue Bond to finance construction and equipment purchases for the wastewater treatment plant upgrade that is required by the E.P.A. and the State of Montana. The remainder of the project will be completed in FY 2021 with additional financing expected. FY 2020 Budget Page 21 of 123 ---PAGE BREAK--- Debt Below is a summary of the outstanding debt obligations of the City as of June 30, 2019: Description Balance as of June 30, 2019 TIF 2015 Refunding (ESC)* $ 2,261,000 TIF 2016 (City Hall/Parking Facility) * $ 5,330,000 Water Revenue Bonds* $ 913,000 Water Revenue Bond – Haskill Basin C.E.* $ 5,718,000 Wastewater Revenue Bonds* $ 3,210,563 SID 166 Bond* $ 450,000 SID 167 Bond* $ 742,945 2018 Ambulance Loan $ 141,703 Fire Engine Loan $ 272,088 Fire Tender Loan $ 92,221 Fire SCBA Loan $ 93,904 TOTAL $19,225,424 *Bonds backed by specific revenue sources other than property tax. FY 2020 Budget Page 22 of 123 ---PAGE BREAK--- Revenues The City of Whitefish has various types of revenue streams during any given year. Revenues include, but are not limited to, charges for services, grants, resort tax, maintenance assessments, and property tax revenue. Other than charges for water and sewer services, the revenue of most interest is property taxes and maintenance assessments that are included on each property owner’s tax bill. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 26.70%. Over 50% of a city resident property tax bill goes to education. Whitefish Elementary 20.85% Whitefish High School 9.15% State Education 6.73% Flat Val Com College 2.98% General Schools 15.57% County 17.77% Whitefish City 26.70% Other 0.25% 2018 Property Tax Bill Breakdown FY 2020 Budget Page 23 of 123 ---PAGE BREAK--- Revenues While levy comparisons of local taxing jurisdictions are of interest, caution should be exercised in not drawing hard conclusions based on such information. The value of a mill varies by jurisdiction and the type of activities provided by each jurisdiction varies. However, it is helpful in reviewing where property tax revenue is allocated and the trends over the past five years by jurisdiction. For FY 2020 (2019 Tax Year) the proposed budget includes a 2.791 mill increase due to the increase in taxable values from reappraisal. 0.00 20.00 40.00 60.00 80.00 100.00 120.00 Whitefish Elementary Whitefish High School State Education Flat Val Com College General Schools County Whitefish City Mills Number of Mills Levied by Jurisdiction Tax Year 2014‐2018 2014 2015 2016 2017 2018 FY 2020 Budget Page 24 of 123 ---PAGE BREAK--- Expenditures Personal Services 66.69% Materials & Services 29.01% Capital Outlay 2.42% Debt Service 1.80% Contingency 0.08% Total FY 2020 Property Tax Supported Budget Requirements 0 1000000 2000000 3000000 4000000 5000000 6000000 7000000 Personal Services Materials & Services Capital Outlay Debt Service Contingency Property Tax Supported Funds Expense History by Category FY2016 Budget FY2017 Budget FY2018 Budget FY2019 Budget FY2020 Budget FY 2020 Budget Page 25 of 123 ---PAGE BREAK--- Expenditures Note: FY 2016 Capital Outlay was significantly higher due to the acquisition of the Haskill Basin Conservation Easement for $7,700,000 and the expenses budgeted for the City Hall/Parking Structure project totaling $14,288,044. For FY 2017 only a portion of the $14,288,044 of budgeted expenses for the City Hall/Parking Structure Project were carried over from FY 2016. FY 2020 is higher than FY 2017 due to the costs of the Wastewater Treatment Plant Upgrade Project increasing from only design and engineering to now include construction and equipment purchases. ‐ 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 Personal Services Materials & Services Capital Outlay Debt Srvc. Contingency All Funds Expense History by Category FY 2016 Budget FY 2017 Budget FY 2018 Budget FY2019 Budget FY 2020 Budget Property Tax Supported Funds 26% Other Tax, Fee & Assessment Supported Funds 32% Enterprise Funds 33% Other Funding Source Funds 9% Total Budget Requirements by Budget Categories FY 2020 Budget Page 26 of 123 ---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 2020 Objectives The objective of the General Fund for FY 2020 is to provide budget authority to provide the above listed services within the City. Significant or Changed Appropriations during FY 2020 are: Item/Project Amount Revenue Changes Increase in property tax revenue $106,559 Increase in general business license revenue $26,342 Increase in State Entitlement Distribution $33,220 Increase in fines & forfeitures including parking fines $8,350 Increase in investment earnings based on improved rates and investment strategies $40,000 Increase in Resort Tax Property Tax Relief $16,252 Expenditure Changes Capital improvements in Municipal Court Room including audio and controls $21,000 Increase in expenditures for parking facility operations $6,041 Increase in training for IT Security Platform (for all employees) $6,000 Increase in capital expenditures for two servers $21,500 New cemetery development (roll‐over from FY 2019) $20,000 Decrease in operating contingency $15,520 Increase in transfers to the Law Enforcement Fund $178,373 Increase in transfer to the Parks & Recreation Fund $24,614 Increase in transfer to Fire & Ambulance Fund 152,712 FY 2020 Budget Page 27 of 123 ---PAGE BREAK--- General Fund Revenue - 1000 8/13/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Taxes 311010 Real Property Taxes 1,924,406 2,158,706 2,202,519 2,191,802 2,261,627 311020 Personal Property Taxes 12,111 12,349 18,000 11,969 18,000 312000 Penalty and Interest 6,950 6,581 7,000 7,962 7,000 314125 In Lieu of Taxes - Housing Auth. 13,485 - 13,500 - 13,500 1,956,953 $ 2,177,637 $ 2,241,019 $ 2,211,733 $ 2,300,127 $ Licenses and Permits 321070 Fees in Lieu of Taxes - - 1,000 - 1,000 322010 Alcohol Bvrg Licenses/Permits 16,526 16,488 16,500 11,710 16,500 322014 Catering License Fees 175 420 300 350 300 322020 General Business License 45,997 58,435 98,658 128,682 125,000 322022 Security Alarm Fees 125 125 125 50 125 323021 Special Events Permit Fees 3,145 2,940 3,500 4,480 3,500 323030 Animal Licenses 686 705 - 25 - 66,654 $ 79,113 $ 120,083 $ 145,297 $ 146,425 $ Intergovernmental 334140 Cultural Arts Grant - Pass Through - - 10,000 - 10,000 335110 Live Card Game Table Permit 850 1,250 1,000 700 1,000 335120 Gambling Machine Permits 19,200 18,450 18,500 18,625 18,500 335230 State Entitlement Distribution 837,603 842,081 858,361 858,361 891,581 857,653 $ 861,781 $ 887,861 $ 877,686 $ 921,081 $ Charges for Services 341010 Copies, Maps & Misc. 114 188 250 939 1,000 341012 Newsletter Advertising - - 5,000 3,300 5,000 341015 Bad Check Service Charges 100 50 100 - 100 341061 Temporary Use/Vendor Fees - 1,363 1,000 525 1,000 341062 Variance Fee 2,865 11,410 5,000 7,446 5,000 341063 Conditional Use Permit Fees 18,836 29,781 25,000 31,530 20,000 341064 Sign Fee 13,469 11,817 15,000 9,852 15,000 341065 Architectural Review Fee 16,655 20,600 18,000 41,434 20,000 341066 Lakeshore Fee 11,300 9,160 9,000 6,035 9,000 341067 Floodplain - 275 500 275 500 341068 Critical Area Fee - Inside City 4,420 400 1,000 - 1,000 341070 Planning Fees 55,023 127,165 60,000 92,461 65,000 341071 Zoning Fees 83,237 93,567 100,000 164,293 100,000 341077 5% Admin Fee for Impact Fees 11,388 14,219 13,000 23,715 8,325 343320 Sale of Cemetery Lots - - 250 - - 343321 Sale of Cemetery Cremains Niches 975 - 3,000 6,375 3,000 343340 Cemetery Burial Fees 1,650 2,200 2,000 950 2,000 343360 Weed Control Charges 4,566 2,668 4,000 2,767 3,000 224,598 $ 324,863 $ 262,100 $ 391,897 $ 258,925 $ Fines and Forfeitures 351030 Municipal Court Fines 230,470 308,301 300,000 332,145 316,000 351031 Parking Fines 36,355 41,020 50,000 39,473 42,500 351040 Dog Fines 860 1,985 1,000 1,365 1,100 351045 Defense Attorney Fee 310 40 250 - - 267,995 $ 351,346 $ 351,250 $ 372,983 $ 359,600 $ Miscellaneous Revenue 361000 Parking Lease Fee 28,509 38,477 51,084 44,223 51,084 361010 Golf Course Lease Fee 1,844 27,312 28,000 25,526 28,000 362000 Miscellaneous Revenue 9,755 58,562 10,000 19,813 10,000 40,108 $ 124,350 $ 89,084 $ 89,562 $ 89,084 $ FY 2020 Budget Page 28 of 123 ---PAGE BREAK--- General Fund Revenue - 1000 8/13/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Investment Earnings 371010 Investment Earnings 28,292 45,191 45,000 89,467 85,000 28,292 $ 45,191 $ 45,000 $ 89,467 $ 85,000 $ Other Financing Sources 381030 SID Bond Proceeds 23,370 - - - - 383002 Resort Tax - Tax Relief Transfer 862,869 1,123,847 1,277,625 1,277,625 1,287,597 383000 Haskill Basin Excess Tax Relief 319,485 52,972 92,496 92,496 107,692 1,205,724 $ 1,176,819 $ 1,370,121 $ 1,370,121 $ 1,395,289 $ Total Fund Revenue 4,647,977 $ 5,141,101 $ 5,366,518 $ 5,548,746 $ 5,555,531 $ 101000 Beginning Available Cash 997,498 $ 1,449,008 $ Total Resources 6,364,016 $ 7,004,539 $ FY 2020 Budget Page 29 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 410100 Legislative Services 220 Operating Supplies/Material 5,110 5,266 5,200 4,977 7,200 340 Utility Services 474 1,097 1,200 1,352 1,450 370 Council Travel & Training 20 359 1,000 1,564 7,500 390 Other Purchased Services 1,500 1,650 7,380 1,500 13,460 510 Insurance - 53 53 53 53 Total Legislative Services 7,104 $ 8,425 $ 14,833 $ 9,446 $ 29,663 $ FY 2020 Budget Page 30 of 123 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. FY 2020 Objectives The objective of the Municipal Court Division for FY 2020 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. The FY 2020 budget provides $21,000 to revamp the audio system and controls, as well as other improvements to the court room. FY 2020 Budget Page 31 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 410360 Municipal Court Personnel Services 110 Salaries 174,083 165,504 183,870 161,729 180,637 112 Part Time Salaries 12,594 28,971 15,777 21,947 17,389 120 Overtime 1,315 1,294 1,407 2,172 1,332 140 Employer Contributions 64,828 61,159 63,970 61,006 64,069 252,820 $ 256,927 $ 265,024 $ 246,854 $ 263,427 $ 1,807 5,751 2,700 2,641 2,700 1,930 1,356 1,000 1,230 1,000 694 559 1,100 1,205 1,100 1,415 1,513 1,700 1,073 1,700 - - 200 - 200 1,650 300 1,800 2,339 1,800 4,810 4,023 5,500 5,183 5,500 - - - 6,121 - 5,666 5,173 3,400 4,934 4,400 3,999 2,967 5,000 3,295 4,000 4,510 4,903 4,262 7,239 6,330 1,066 - 2,000 7,379 - 3,537 4,320 6,460 6,459 5,743 370 780 1,660 1,100 1,000 Materials and Services 210 Office Supplies/Materials 220 Operating Supplies/Material 230 Repair/Maintenance Supplies 310 Communication & Transportation 320 Printing 330 Publicity/Subscriptions/Dues 340 Utility Services 350 Professional Services 360 Repair & Maintenance 370 Travel & Training 390 Other Purchased Services 397 Contracted Workers 510 Insurance 530 Rent / Lease 540 Special Assessments 101 101 105 101 105 31,555 $ 31,746 $ 36,887 $ 50,299 $ 35,578 $ Capital Outlay 920 Building - - 5,000 921 21,000 - $ - $ 5,000 $ 921 $ 21,000 $ Total Municipal Court 284,375 288,673 306,911 298,073 320,005 FY 2020 Budget Page 32 of 123 ---PAGE BREAK--- Administrative Services Division Purpose The Administrative Services Division provides for the general administration of the City including the offices of the City Manager, Assistant City Manager/Finance Director, City Clerk/Administrative Services Director, and Human Resources Director. Insurance, benefits, payroll, accounting, and financial reporting are areas covered by this division. There are six full time employees and one part‐time employee in Administrative Services, but most of their personnel costs are spread throughout the city’s budget in a cost allocation formula. FY 2020 Objectives The objective of the Administrative Services Division in the General Fund for FY 2020 is to provide budget authority to provide the above listed services within the City. The City Council establishes short‐term and long‐term goals for the City, which guide the operations and objectives during FY 2020. The FY 2020 Budget provides for new software to assist in managing the hiring process more efficiently, continued contribution for crisis communication assistance, website update, and election costs. FY 2020 Budget Page 33 of 123 ---PAGE BREAK--- Admin & Legal Cost Allocation The Administrative Services Division expenditures of the General Fund are allocated to any fund that has personal services expenditures. The amount of admin expenditures allocated to other funds is based on the amount of salaries and benefits paid by each of the other funds as a percentage of the total salaries and benefits paid by the City. For example, in FY 2020 9.31% of the total city payroll was in the General Fund. Therefore 9.31% of any administrative services materials and services expense remains in the General Fund, and 90.69% is allocated to other funds. The table below shows both the total amount before the costs are allocated and the amount that will remain in the General Fund. In Office Supplies, under the Budget FY 2020 column, the total budget is $10,000, however, of that $10,000 only $931 or 9.31% will stay in the General Fund—found in the next column to the right. 0.0893 0.0921 0.0922 .0922 .0931 Expenditures Actual FY 2017 Actual FY 2018 Allocation FY 2019 Actual FY 2019 Budget FY 2020 Allocation FY 2020 410500 - Administrative Services Materials and Services 210 Office Supplies/Materials 962 776 922 753 10,000 931 220 Operating Supplies/Materials 1,191 1,706 1,586 2,170 17,400 1,620 230 Repair/Maintenance Supplies 32 148 96 249 2,500 233 310 Postage & Freight 452 895 830 1,034 12,000 1,117 320 Printing 2 728 2,434 1,494 26,400 2,458 330 Publicity/Subscriptions/Dues 1,640 1,205 1,383 951 15,000 1,397 340 Utility Services 995 1,111 1,475 1,440 16,500 1,536 350 Professional Services 4,129 5,118 4,011 6,287 54,840 5,106 360 Repair & Maintenance 108 501 2,214 344 41,572 3,870 370 Travel & Training 1,991 1,183 1,475 1,331 23,000 2,141 390 Other Purchased Services 298 960 - 744 10,500 978 397 Contracted Workers 625 671 1,291 665 14,000 1,303 510 Insurance 107 375 564 564 6,403 596 530 Rent / Lease 262 189 209 239 2,592 241 540 Special Assessments 17 71 187 241 2,025 189 $12,811 $15,637 $18,673 $18,506 $254,732 $23,716 FY 2020 Budget Page 34 of 123 ---PAGE BREAK--- Admin & Legal Cost Allocation Expenditures for the Legal Services Division is also allocated based on the percentages above. Below are the totals before allocation and the amount that is budgeted to remain in the General Fund. Expenditures Actual FY 2017 Actual FY 2018 Allocation FY 2019 Actual FY 2019 Budget FY 2020 Allocation FY 2020 411100 - Legal Services Materials and Services 210 Office Supplies/Materials 97 211 369 175 2,500 233 220 83 232 231 352 5,600 521 230 - 10 9 91 800 74 310 51 34 46 19 300 28 330 138 251 415 315 4,500 419 340 256 405 415 528 6,200 577 350 - 7 461 48 5,000 466 360 - 174 46 159 1,200 112 370 182 212 461 300 4,000 372 390 - - 46 1 - - 510 54 84 164 164 1,780 166 530/540 Operating Supplies/Materials Repair & Maintenance Supplies Communication & Transportation Publicity/Subscriptions/Dues Utility Services Professional Services Repair & Maintenance Travel & Training Other Purchased Services Insurance Rent / Special Assessments 87 60 90 117 972 90 $947 $1,680 $2,753 $2,269 $32,852 $3,058 FY 2020 Budget Page 35 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 410500 Administrative Services Personnel Services 110 Salaries 67,275 72,570 85,041 81,246 97,269 112 Part Time Salaries - - 1,498 11,695 1,565 120 Overtime 278 192 459 18 198 140 Employer Contributions 24,876 27,242 32,353 32,729 35,736 92,429 $ 100,004 $ 119,351 $ 125,688 $ 134,768 $ Materials and Services 210 Office Supplies/Materials 962 776 922 753 931 220 Operating Supplies/Materials 1,191 1,706 1,586 2,170 1,620 230 Repair/Maintenance Supplies 32 148 92 249 233 310 Communication & Transportation 452 895 830 1,034 1,117 320 Printing 2 729 2,434 1,494 2,458 330 Publicity/Subscriptions/Dues 1,640 1,205 1,383 951 1,397 340 Utility Services 995 1,111 1,475 1,440 1,536 350 Professional Services 4,129 5,118 14,011 6,287 5,106 360 Repair & Maintenance 108 501 2,214 344 3,870 370 Travel & Training 1,991 1,183 1,475 1,331 8,141 390 Other Purchased Services 298 960 - 744 978 397 Contracted Workers 625 671 1,291 665 1,303 510 Insurance 107 375 564 564 596 530 Rent / Lease 262 189 209 239 241 540 Special Assessments 17 71 187 241 189 12,812 $ 15,638 $ 28,673 $ 18,506 $ 29,716 $ Capital Outlay 940 Machinery & Equipment - 30,000 - - 21,500 - $ 30,000 $ - $ - $ 21,500 $ Total Administrative Services 105,241 $ 145,641 $ 148,024 $ 144,194 $ 185,984 $ FY 2020 Budget Page 36 of 123 ---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 2020 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 2020 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 2020 Objectives The objective of the General Fund for this budget year is to provide budget authority to provide the above listed services within the City. FY 2020 Budget Page 37 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 410505 Resort Tax Admin Services Materials and Services 210 Office Supplies & Materials 950 298 950 855 950 350 Professional Services 7,266 8,645 7,030 7,617 8,900 390 Other Purchased Services - - 1,361 - Total Resort Tax 8,216 $ 8,943 $ 7,980 $ 9,833 $ 9,850 $ 411100 Legal Services Personnel Services 110 Salaries 38,443 62,082 49,372 48,562 54,414 112 Part-Time Salaries 2,279 2,016 2,196 2,106 2,292 120 Overtime 14 26 54 - 46 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions 13,999 20,097 16,422 15,049 17,648 54,734 $ 84,221 $ 68,044 $ 65,717 $ 74,400 $ Materials and Services 210 Office Supplies/Materials 97 211 369 175 233 220 Operating Supplies/Materials 83 232 231 352 521 230 Repair & Maintenance Supplies - 10 9 91 74 310 Communication & Transportation 51 34 46 19 28 330 Publicity/Subscriptions/Dues 138 251 415 315 419 340 Utility Services 256 405 415 528 577 350 Professional Services - 7 461 48 466 360 Repair & Maintenance 1 174 46 159 112 370 Travel & Training 181 212 461 300 372 390 Other Purchased Services - - 46 1 - 510 Insurance 54 84 164 164 166 530 Rent / Lease 87 60 90 90 90 540 Special Assessments - - - 27 - 946 $ 1,680 $ 2,753 $ 2,269 $ 3,058 $ Total Legal Services 55,681 $ 85,901 $ 70,797 $ 67,986 $ 77,458 $ FY 2020 Budget Page 38 of 123 ---PAGE BREAK--- Library Fund Parking Facility Maintenance Purpose With a new three‐story parking facility that opened in May of 2017 in downtown Whitefish, there is a need to continue budgeting for operating and maintenance costs for this structure during FY 2020. The City’s Maintenance Facility Technician along with the help of other staff will be responsible for maintaining the parking facility. Leased parking spaces will be enforced by the Police Department’s Parking Enforcement Officer. These operating costs are offset by the leased parking revenue, also budgeted in the General Fund. FY 2020 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 2020 budget provides for an additional $10,000 for operating supplies and repair and maintenance services, which is partially offset by a reduction in other expenditures. Overall, the increase in the cost to maintain the parking structure, including salaries and employer contributions, has increased $10,883. FY 2020 Budget Page 39 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 411230 Parking Facility Maintenance Personnel Services 110 Salaries 8,542 18,177 19,173 16,227 23,158 120 Overtime 179 400 336 - 75 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions 5,297 10,740 11,158 9,077 12,276 14,017 $ 29,317 $ 30,667 $ 25,304 $ 35,509 $ Materials and Services 220 Operating Supplies/Materials 987 7,396 2,000 6,880 7,000 230 Repair & Maintenance Supplies 6,915 7,101 10,000 6,559 8,600 340 Utility Services 2,016 9,654 12,360 7,686 9,800 360 Repair & Maintenance Services - 11,142 15,000 20,325 20,000 510 Insurance - 6,473 9,025 10,960 9,025 530 Rent / Lease 325 325 324 324 325 10,242 $ 42,091 $ 48,709 $ 52,734 $ 54,750 $ Total Parking Facility Maintenance 24,259 $ 71,408 $ 79,376 $ 78,038 $ 90,259 $ FY 2020 Budget Page 40 of 123 ---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 2020 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. Other projects in FY 2020 include the Highway 93 South Corridor Plan and the Parking Plan. FY 2020 Budget Page 41 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 420540 Community Planning Personnel Services 110 Salaries 227,399 263,357 292,788 286,662 312,933 112 Part-Time Salaries 8,152 9,895 11,870 12,275 12,390 120 Overtime 538 586 520 149 458 140 Employer Contributions 89,060 100,313 123,670 113,905 133,588 325,149 $ 374,151 $ 428,848 $ 412,991 $ 459,369 $ Materials and Services 210 Office Supplies/Materials 1,604 1,963 2,000 1,133 2,000 220 Operating Supplies/Materials 2,090 9,338 4,500 5,623 6,000 230 Repair & Maintenance Supplies 28 251 600 1,188 600 310 Communication & Transportation 1,461 1,602 1,500 2,574 1,900 320 Printing - - 500 198 500 330 Publicity/Subscriptions/Dues 3,814 4,851 6,300 4,597 5,300 340 Utility Services 3,689 4,672 5,000 7,667 7,500 350 Professional Services - 30,705 35,000 60,653 40,000 360 Repair & Maintenance Services 435 9,376 19,500 1,830 17,500 370 Travel & Training 3,890 7,163 5,000 8,117 6,000 390 Other Purchased Services 1,950 4,204 2,000 4,308 3,100 397 Contract Services 120 - 5,000 1,223 5,000 510 Insurance 3,538 5,220 8,650 15,963 10,500 530 Rent / Lease 1,625 1,625 1,620 1,620 1625 540 Special Assessments 104 477 149 572 600 24,346 $ 81,447 $ 97,319 $ 117,266 $ 108,125 $ Capital Outlay 940 Machinery & Equipment - 1,622 - $ - $ - $ 1,622 $ - $ Total Community Planning 349,494 $ 455,598 $ 526,167 $ 531,879 $ 567,494 $ FY 2020 Budget Page 42 of 123 ---PAGE BREAK--- Community Agencies & Cemetery Services Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include the Eagle Bus Service, Big Mountain SNOW Bus, Golden Agers Community Center, Whitefish Theatre Grant, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2020 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 2020 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 2020 Objectives The objective of the Cemetery Division this fiscal year is to provide budget authority for the maintenance of the Whitefish Cemetery. The City is pursuing a new Cemetery and $20,000 is include for possible site development. FY 2020 Budget Page 43 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Community Agencies Materials and Services 790 Eagle Bus Service 9,300 9,300 9,300 9,300 9,300 790 Big Mountain Snow Bus 7,500 7,500 7,500 7,500 7,500 790 Whitefish Community Center - 3,000 1,500 1,500 1,500 730 Cultural Arts Grant Pass Through - - 10,000 - 10,000 790 Whitefish Housing Authority 13,485 - 13,500 - 13,500 510 O'Shaughnessy Center Insurance 2,690 2,014 2,662 2,661 2,662 510 WAVE Property Insurance 6,907 44,567 6,850 6,832 6,850 Total Community Agencies 39,882 $ 66,381 $ 51,312 $ 27,793 $ 51,312 $ 430900 Cemetery Services Personnel Services 110 Salaries 3,298 3,527 3,767 3,763 3,934 120 Overtime 88 449 27 2 157 140 Employer Contributions 1,112 1,331 1,296 1,224 1,321 4,498 $ 5,307 $ 5,090 $ 4,989 $ 5,412 $ Materials and Services 220 Operating Supplies 272 147 1,000 1,066 1,000 230 Repair/Maintenance Supplies 200 16 200 - 200 330 Publicity/Subscriptions/Dues - - - - - 340 Utility Services 696 850 1,100 795 1,100 350 Professional Services - - 2,000 - 2,000 360 Repair & Maintenance Services - 1,646 1,800 1,025 1,800 390 Other Purchased Services 705 250 2,000 600 2,000 510 Insurance 101 84 141 141 141 540 Special Assessments 242 - 250 - 250 2,216 $ 2,993 $ 8,491 $ 3,627 $ 8,491 $ Capital Outlay 930 Improvements - - 20,000 - 20,000 Total Cemetery Services 6,714 $ 8,300 $ 33,581 $ 8,616 $ 33,903 $ 510900 Operating Contingency 870 Operating Contingency - - 15,520 - - - $ - $ 15,520 $ - $ - $ Transfers to Other Funds 820 Trans to Library Fund 34,371 34,371 34,371 34,371 34,371 820 Trans to Parks and Rec Fund 672,579 701,122 793,990 793,990 818,603 820 Trans to Law Enforcement Fund 2,157,000 2,292,686 2,366,862 2,366,862 2,545,235 820 Trans to Fire & Ambulance Fund 835,000 729,525 700,380 700,380 853,092 820 Trans to City Hall/Parking Structure 5,760 - - - - 3,704,710 $ 3,757,704 $ 3,895,603 $ 3,895,603 $ 4,251,301 $ Total Non-Departmental 3,704,710 $ 3,757,704 $ 3,911,123 $ 3,895,603 $ 4,251,301 $ Total Expenditures 4,585,676 $ 4,896,974 $ 5,150,104 $ 5,071,460 $ 5,617,229 $ Ending Cash Balance (Reserves) 1,213,912 $ 1,387,310 $ Total General Fund 6,364,016 $ 7,004,539 $ FY 2020 Budget Page 44 of 123 ---PAGE BREAK--- General Fund Expenditures - 1000 8/13/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Total General Fund Personnel Services 743,648 849,927 917,024 881,543 972,885 Materials and Services 137,318 259,344 296,957 291,771 330,543 Capital Outlay - 30,000 25,000 2,543 62,500 Contingency - - 15,520 - - Transfers 3,704,710 3,757,704 3,895,603 3,895,603 4,251,301 4,585,676 4,896,974 5,150,104 5,071,460 5,617,229 Personnel Services 110 519,040 585,217 634,011 598,189 672,345 111 - - - - - 112 23,025 40,882 31,341 48,023 33,636 120 2,412 2,947 2,803 2,341 2,266 130 - - - - - 140 199,171 220,881 248,869 232,990 264,638 Materials and Services 210 5,420 8,999 6,941 5,557 6,814 220 11,662 25,441 15,517 22,298 24,341 230 7,868 8,085 12,001 9,292 10,807 310 3,379 4,044 4,076 4,700 4,745 320 2 729 3,134 1,692 3,158 330 7,241 6,607 9,898 8,202 8,916 340 12,935 21,812 27,050 24,651 27,463 350 11,395 44,475 58,502 80,726 56,472 360 6,210 28,012 41,960 28,617 47,682 370 10,081 11,884 12,936 14,607 26,013 390 8,963 11,967 15,688 15,753 25,868 397 1,811 671 8,291 9,267 6,303 510 16,934 63,189 34,569 43,796 35,736 530 2,668 2,979 3,903 3,373 3,281 540 464 649 691 941 1,144 730 - - 10,000 - 10,000 790 30,285 19,800 31,800 18,300 31,800 Capital Outlay 900 - 30,000 25,000 2,543 62,500 Contingency 870 - - 15,520 - - Transfers 820 3,704,710 3,757,704 3,895,603 3,895,603 4,251,301 Total 4,585,676 4,896,974 5,150,104 5,071,460 5,617,229 FY 2020 Budget Page 45 of 123 ---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 2020 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 2020 Budget are: Item/Project Amount Revenue Changes Increase in property tax revenue due to anticipated taxable value growth $10,440 Increase in revenue from Library State Aid $2,500 Expenditure Changes Increase in repair and maintenance services $3,500 FY 2020 Budget Page 46 of 123 ---PAGE BREAK--- Library Fund - 2220 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Taxes 311010 Real Property Taxes 149,038 168,282 172,062 170,627 182,502 311020 Personal Property Taxes 814 975 800 822 800 149,852 $ 169,257 $ 172,862 $ 171,449 $ 183,302 $ Intergovernmental 334100 State Aid 4,898 - - 2,555 2,500 4,898 $ - $ - $ 2,555 $ 2,500 $ Charges for Services 346070 Library Collections 11,190 10,578 12,500 10,920 12,500 11,190 $ 10,578 $ 12,500 $ 10,920 $ 12,500 $ Miscellaneous Revenue 365010 Private Gifts and Bequests 27,059 26,573 30,000 26,114 30,000 27,059 $ 26,573 $ 30,000 $ 26,114 $ 30,000 $ Other Financing Sources 383004 General Fund Transfer 34,371 34,371 34,371 34,371 34,371 34,371 $ 34,371 $ 34,371 $ 34,371 $ 34,371 $ Total Fund Revenue 227,370 $ 240,780 $ 249,733 $ 245,409 $ 262,673 $ 101000 Beginning Available Cash 77,815 $ 63,572 $ Total Resources 327,548 $ 326,246 $ FY 2020 Budget Page 47 of 123 ---PAGE BREAK--- Library Fund - 2220 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460120 Personnel Services 110 Salaries 67,398 62,671 64,194 64,193 67,067 112 Part Time Salaries 54,936 60,539 82,133 70,328 84,914 120 Overtime 59 - - - - 140 Employer Contributions 36,842 36,113 42,074 39,099 43,166 159,235 $ 159,323 $ 188,401 $ 173,620 $ 195,147 $ Materials and Services 210 Office Supplies/Materials 2,930 2,697 2,500 3,015 2,500 220 Operating Supplies 4,349 4,623 6,000 4,813 6,000 221 Library Materials 9,708 14,459 14,000 13,563 14,000 229 Library Materials Processing 1,247 1,509 3,000 1,542 3,000 230 Repair & Maintenance Supplies - 147 1,500 441 1,500 310 Communication & Transportation 4,531 3,742 6,000 5,931 4,500 330 Publicity, Subscriptions & Dues 10,835 13,327 12,000 9,328 12,000 340 Utility Services 14,790 13,594 17,500 15,755 17,500 350 Professional Services - - - 130 - 360 Repair & Maintenance Services 9,737 34,148 28,000 16,193 31,500 362 Office Machinery & Computers 960 4,379 5,500 2,326 5,500 370 Travel & Training 1,301 1,010 3,000 1,568 3,000 390 Other Purchased Services 336 1,371 1,800 717 1,800 397 Contracted Services - - 750 - 750 510 Insurance 4,180 4,205 6,209 6,208 6,327 540 Special Assessments 189 434 200 409 425 880 Administrative Costs 3,064 3,406 4,392 4,151 5,378 68,156 $ 103,051 $ 112,351 $ 86,090 $ 115,680 $ 870 Operating Contingency 11,474 - 8,000 - 8,000 11,474 $ - $ 8,000 $ - $ 8,000 $ Total Expenditures 238,865 $ 262,374 $ 308,752 $ 259,710 $ 318,827 $ Ending Available Cash 18,796 $ 7,419 $ Total Fund 327,548 $ 326,246 $ FY 2020 Budget Page 48 of 123 ---PAGE BREAK--- Law Enforcement Fund Purpose The Law Enforcement Fund provides the primary financial support for the City Police Department. The Department currently provides policing services through a staff of 16 sworn officers (including the Chief of Police), and a part‐time parking enforcement officer. FY 2020 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department including a new full‐time police officer starting January 1, 2020 to increase the capabilities of the Department in both patrol activities and investigations. Significant or changed appropriations during FY 2020 are: Item/Project Amount Revenue Changes Increase in revenue for Stone Garden Equipment Grant for new vehicle $40,000 Decrease in revenue for ICAC Grant – funds are highly competitive and unlikely for the City to be awarded this year $67,595 School District #44 contribution for SRO position $52,682 Increased transfer from General Fund (Property Tax Support) $178,373 Expenditure Changes New police officer (assumes January 1st start‐date) $39,320 New Stonegarden Police Vehicle – fully equipped and grant funded $40,000 New Police Vehicle – fully equipped $40,000 Increase in operating and repair and maintenance supplies to address aging equipment and supplies $10,158 FY 2020 Budget Page 49 of 123 ---PAGE BREAK--- Law Enforcement Fund - 2300 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Intergovernmental 334091 DOT Overtime Reimbursement-STEP 3,315 11,292 16,000 8,333 16,000 331000 Federal Grants - Vests 5,455 - 3,000 913 3,000 331001 Federal Grants (MBCC) - ICAC - - 67,595 - 334151 Stone Garden Equipment Grant - - - - 40,000 337010 HIDTA Grant - Overtime Reimbursment - 941 7,500 - 11,500 337014 Drug Task Force Grant 84,105 88,341 79,500 89,215 79,500 337015 COPS Hiring Grant 27,594 - - - - 337018 Stone Garden Federal Grant 35,671 19,374 43,800 2,319 43,800 337019 School District 44 Reimb. SRO 21,330 27,044 45,031 33,773 52,682 177,470 $ 146,991 $ 262,426 $ 134,553 $ 246,482 $ Miscellaneous Revenue 362000 Misc. Law Enforcement Collections 17,141 48,687 20,000 12,013 20,000 365000 Contributions - 2,255 3,000 355 3,000 17,141 $ 50,942 $ 23,000 $ 12,368 $ 23,000 $ Other Financing Sources 383004 General Fund Operating Transfer 2,157,000 2,292,686 2,366,862 2,366,862 2,545,235 2,157,000 $ 2,292,686 $ 2,366,862 $ 2,366,862 $ 2,545,235 $ Total Fund Revenue 2,351,611 $ 2,490,619 $ 2,652,288 $ 2,513,783 $ 2,814,717 $ 101000 Beginning Available Cash 29,914 $ 14,660 $ Total Resources 2,682,203 $ 2,829,378 $ FY 2020 Budget Page 50 of 123 ---PAGE BREAK--- Law Enforcement Fund - 2300 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 420100 Personnel Services 110 Salaries 1,131,646 1,189,647 1,313,031 1,282,252 1,357,779 112 Part-Time Wages 77,250 31,409 46,001 31,887 47,273 120 Overtime 77,731 93,255 44,724 81,700 55,926 120 Reimbursed Overtime - - 27,800 - 43,800 140 Employer Contributions 540,734 556,339 642,366 617,521 655,450 1,827,361 $ 1,870,651 $ 2,073,922 $ 2,013,360 $ 2,160,228 $ Materials and Services 210 Office Supplies/Materials 4,131 2,554 6,000 3,694 6,000 220 Operating Supplies/Materials 71,527 68,944 60,000 30,806 63,158 230 Repair/Maintenance Supplies 39,941 45,630 38,000 50,688 45,000 310 Postage & Freight 957 1,016 1,000 1,079 1,000 330 Publicity/Subscriptions/Dues 1,172 4,629 1,500 8,479 6,000 340 Utility Services 32,977 34,682 33,000 31,995 33,000 350 Professional Services 2,304 7,839 8,500 5,621 8,500 360 Repair & Maintenance 66,035 35,879 37,000 48,220 37,000 370 Travel & Training 14,494 17,923 20,000 16,216 20,000 390 Other Purchased Services 145,977 150,380 153,920 156,015 160,462 397 Contracted Workers 67,908 71,633 79,500 79,514 79,500 510 Insurance 24,869 28,053 46,560 42,810 44,875 530 Rent 1,825 750 - - - 540 Special Assessments 429 429 500 429 500 880 Administrative Expense 31,805 38,271 48,450 45,812 59,444 506,352 $ 508,611 $ 533,930 $ 521,378 $ 564,438 $ 610/620 Debt Service 5,552 $ - $ - $ - $ - $ Capital Outlay 940 Machinery & Equipment 37,948 64,082 37,000 40,230 80,000 37,948 $ 64,082 $ 37,000 $ 40,230 $ 80,000 $ Total Fund Expenditures 2,377,213 $ 2,443,344 $ 2,644,852 $ 2,574,968 $ 2,804,666 $ Ending Available Cash 37,351 24,711 Total Law Enforcement 2,682,203 $ 2,829,378 $ FY 2020 Budget Page 51 of 123 ---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 2020 Objectives The objective of the Victim and Witness Assistance Fund for this fiscal year is to administer the requirements of the Montana Victim and Witness Assistance Statute. FY 2020 Budget Page 52 of 123 ---PAGE BREAK--- Crime Victims Assistance Fund - 2917 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 351015 Victim & Witness Program Fines 7,670 7,477 15,000 7,568 15,000 Total Fund Revenue 7,670 $ 7,477 $ 15,000 $ 7,568 $ 15,000 $ Beginning Available Cash 743 1,473 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2020 Actual FY 2019 Budget FY 2020 410370 Materials and Services 725 Crime Victim's Assistance 7,180 7,477 15,000 6,838 15,000 7,180 $ 7,477 $ 15,000 $ 6,838 $ 15,000 $ Ending Available Cash 743 $ 1,473 $ FY 2020 Budget Page 53 of 123 ---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 2020 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 2020 are: Item/Project Amount Revenue Changes Increase in property tax revenue from voted 24‐mill levy $40,739 Increase in Ambulance Fee Revenue due to automatic rate increase on July 1st and increased call volume $82,546 Decrease in RescueCare Ambulance Program revenue based on year‐to‐date actuals $17,000 Increase in revenue from potential Assistance to Firefighters Grant (25% match assumed) for new watercraft equipment $56,250 Increase in transfer from General Fund $152,712 Expenditure Changes Increase in employer contributions from rate increase in worker’s compensation for firefighters – coverage now includes certain cancers and other diseases in accordance with Senate Bill 160 that was signed into law April 18, 2019 $34,625 Decrease in debt service payments on outstanding loans due to the payoff of one loan in FY 2019 $33,534 Capital equipment purchase of a fan boat to replace the inflatable watercraft and hovercraft – dependent on successful grant award or donation $75,000 Increase in Medicare/Medicaid adjustments and bad debt expense. based on year‐to‐date actuals and expected collection rate $181,024 FY 2020 Budget Page 54 of 123 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Taxes 311010 Real Property Taxes 524,474 592,193 603,313 600,447 645,052 311020 Personal Property Taxes 2,866 3,428 5,000 3,281 4,000 527,340 $ 595,622 $ 608,313 $ 603,728 $ 649,052 $ Licenses and Permits 323015 Fire Prevention Program Fee 80,381 91,551 110,000 151,075 125,000 323051 Burning Permits 155 200 300 100 100 80,536 $ 91,751 $ 110,300 $ 151,175 $ 125,100 $ Intergovernmental 331000 Assistances to Firefighters Grant - - - - 56,250 338050 Countywide Amb. Assessment 43,204 48,045 45,000 52,448 53,000 43,204 $ 48,045 $ 45,000 $ 52,448 $ 109,250 $ Charges for Services 342020 Rural Fire Service Assessment 280,317 285,603 290,995 290,995 296,495 342050 Ambulance Services 1,341,532 1,451,404 1,480,640 1,641,620 1,563,185 342055 RescueCare Ambulance Prog 3,301 43,792 40,000 22,925 23,000 1,625,150 $ 1,780,799 $ 1,811,635 $ 1,955,540 $ 1,882,680 $ Miscellaneous Revenue 362000 Miscellaneous Income 26,060 139,448 15,000 35,548 20,000 26,060 $ 139,448 $ 15,000 $ 35,548 $ 20,000 $ Other Financing Sources 381070 Loan Proceeds - 175,000 - - - 383004 General Fund Transfer 835,000 729,525 700,380 700,380 853,092 835,000 $ 904,525 $ 700,380 $ 700,380 $ 853,092 $ Total Fund Revenue 3,137,289 $ 3,560,190 $ 3,290,628 $ 3,498,819 $ 3,639,174 $ 101000 Beginning Available Cash 76,945 63,592 Total Resources 3,367,572 $ 3,702,767 $ FY 2020 Budget Page 55 of 123 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 420400 Fire and Rescue Personnel Services 110 Salaries 429,062 459,222 517,901 497,694 550,946 112 Regular Part-time 5,737 6,740 1,767 6,973 6,950 120 Overtime 36,166 45,451 27,229 31,652 30,057 140 Employer Contributions 173,816 192,296 223,677 214,944 250,627 190 Other Personal Services 2,328 1,061 3,000 - 5,000 647,109 $ 704,770 $ 773,574 $ 751,263 $ 843,580 $ Materials and Services 210 Office Supplies/Materials 769 659 750 199 500 220 Operating Supplies/Materials 22,684 20,826 30,000 17,448 27,340 230 Repair & Maintenance Supplies 9,018 18,865 17,500 20,356 15,000 310 Communication & Transportation 163 91 750 118 500 330 Publicity/Subscriptions/Dues 1,655 1,753 2,000 3,490 1,750 340 Utility Services 13,707 14,372 14,000 14,710 15,000 350 Professional Services 1,148 2,635 500 1,124 1,500 360 Repair and Maintenance 48,618 42,900 41,000 45,144 40,000 370 Travel & Training 4,186 9,135 5,500 6,904 5,000 380 Training Services 3,362 5,638 6,500 9,022 5,000 390 Other Purchased Services 7,563 7,820 7,000 14,124 7,000 510 Insurance 18,183 19,083 25,000 25,548 24,035 540 Special Assessments 219 219 225 219 230 880 Administrative Services 12,106 14,300 18,009 17,022 23,064 143,381 $ 158,296 $ 168,734 $ 175,428 $ 165,919 $ 610/620 Debt Service 133,911 $ 139,755 $ 141,603 $ 141,603 $ 139,979 $ Capital Outlay 940 Equipment - 30,469 - - 22,500 - $ 30,469 $ - $ - $ 22,500 $ Total Fire 924,401 $ 1,033,290 $ 1,083,912 $ 1,068,294 $ 1,171,978 $ FY 2020 Budget Page 56 of 123 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 420730 Ambulance Personnel Services 110 Salaries 736,950 766,414 779,319 732,962 836,900 112 Part-Time Wages 10,553 12,905 150 13,318 12,069 120 Overtime 84,241 105,980 63,310 73,837 70,012 140 Employer Contributions 322,726 336,891 349,653 333,459 395,366 190 Other Personal Services 5,432 2,475 5,000 - 11,000 1,159,902 $ 1,224,665 $ 1,197,432 $ 1,153,576 $ 1,325,347 $ Materials and Services 210 Office Supplies/Materials 1,646 1,047 2,000 465 1,500 220 Operating Supplies/Materials 32,913 40,375 45,000 29,341 50,460 230 Repair & Maintenance Supplies 22,158 30,935 25,000 23,099 20,000 310 Communication & Transportation 243 97 1,250 104 1,000 330 Publicity/Subscriptions/Dues 1,282 1,899 2,000 2,739 2,000 340 Utility Services 26,421 22,615 29,000 26,176 29,000 350 Professional Services 30,863 35,389 40,000 25,729 40,000 360 Repair and Maintenance 49,363 28,117 25,000 33,223 25,000 370 Travel & Training 6,527 6,887 5,500 5,158 5,500 380 Training Services 6,334 11,179 9,000 16,016 9,000 390 Other Purchased Services 19,196 21,099 19,250 33,685 20,000 510 Insurance 13,917 18,089 29,000 28,748 28,000 540 Special Assessments 512 512 520 512 600 880 Administrative Expense 20,999 24,254 27,862 26,340 36,149 232,374 $ 242,494 $ 260,382 $ 251,335 $ 268,209 $ 610/620 Debt Service 32,078 $ 32,426 $ 70,520 $ 70,520 $ 38,609 $ Accounts Payable Adjustments 810 Bad Debt Expense 206,758 243,205 150,000 212,661 208,250 811 Medicare/Medicaid Adjustment 501,951 584,450 500,000 797,982 625,274 812 RescueCare Benefits 4,240 6,401 10,000 4,106 10,000 813 City Resident - - 2,500 - - 712,949 $ 834,056 $ 662,500 $ 1,014,749 $ 843,524 $ Capital Outlay 940 Equipment - 244,028 - - 52,500 - $ 244,028 $ - $ - $ 52,500 $ Total Ambulance 2,137,302 $ 2,577,669 $ 2,190,833 $ 2,490,180 $ 2,528,190 $ Total Expenditures 3,061,703 $ 3,610,959 $ 3,274,745 $ 3,558,474 $ 3,700,168 $ Ending Available Cash 92,827 $ 2,598 $ Total Fund 3,367,572 $ 3,702,767 $ FY 2020 Budget Page 57 of 123 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Total Fire & Amb Fund Personnel Services 1,807,011 1,929,435 1,971,006 1,904,839 2,168,927 Materials and Services 375,755 400,790 429,116 426,763 434,129 Debt Service 165,989 172,181 212,123 212,123 178,589 Capital Outlay - 274,497 - - 75,000 Accounts Receivable Adj. 712,949 834,056 662,500 1,014,749 843,524 3,061,703 3,610,959 3,274,745 3,558,474 3,700,168 Personnel Services 110 1,166,012 1,225,636 1,297,220 1,230,656 1,387,846 112 16,290 19,645 1,917 20,291 19,019 120 120,407 151,431 90,539 105,489 100,069 140 496,542 529,187 573,330 548,403 645,993 190 7,760 3,536 8,000 - 16,000 Materials and Services 210 2,415 1,706 2,750 664 2,000 220 55,597 61,201 75,000 46,789 77,800 230 31,176 49,800 42,500 43,455 35,000 310 406 188 2,000 222 1,500 330 2,937 3,652 4,000 6,229 3,750 340 40,128 36,987 43,000 40,886 44,000 350 32,011 38,024 40,500 26,853 41,500 360 97,981 71,017 66,000 78,367 65,000 370 10,713 16,022 11,000 12,062 10,500 380 9,696 16,817 15,500 25,038 14,000 390 26,759 28,919 26,250 47,809 27,000 510 32,100 37,172 54,000 54,296 52,035 540 731 731 745 731 830 880 33,105 38,554 45,871 43,362 59,214 Debt Service 165,989 172,181 212,123 212,123 178,589 Accounts Payable Adjustments 810 206,758 243,205 150,000 212,661 208,250 811 501,951 584,450 500,000 797,982 625,274 812 4,240 6,401 10,000 4,106 10,000 813 - - 2,500 - - Capital Outlay 940 - 274,497 - - 75,000 Total 3,061,703 3,610,959 3,274,745 3,558,474 3,700,168 FY 2020 Budget Page 58 of 123 ---PAGE BREAK--- Building Code Fund Purpose The Building Code Program Fund provides budget authority to administer the City’s Building Code Program and also the contract for Building Code services for the City of Columbia Falls. Administration of the Building Codes Program is provided by the Planning and Building Department. FY 2020 Objectives The objective of the Building Code Program Fund for this fiscal year is to promote dependable and safe buildings and structures through the implementation and enforcement of the International Building Code, International Plumbing Code, International Mechanical Code, and National Electric Code within the City of Whitefish. The FY 2020 budget proposes a building activity to slow from FY 2019 actuals. A new truck is provided for in the FY 2020 budget, as well as increases to utilities and repair and maintenance services based on actuals for FY 2019. 150 125 141 158 146 200 231 232 277 221 242 249 36 17 20 37 38 66 97 86 142 75 122 199 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 Total Building Permits Number of New Housing Units Number of Building Permits Issued by Fiscal Year FY 2020 Budget Page 59 of 123 ---PAGE BREAK--- Building Code Fund $334 $213 $140 $214 $221 $412 $652 $579 $760 $435 $486 $899 $0 $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 Total Construction Valuation by Fiscal Year $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 Building License & Permit Revenue by Fiscal Year FY 2020 Budget Page 60 of 123 ---PAGE BREAK--- Building Code Fund - 2394 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Licenses and Permits 323010 Building Plan Review 143,065 158,335 160,000 245,232 160,000 323011 Building Permits 156,161 220,211 180,000 339,421 180,000 323012 Electrical Permits 35,337 39,237 40,000 51,600 40,000 323013 Plumbing Permits 23,085 32,995 30,000 40,439 30,000 323017 Mechanical Permits 26,471 28,316 30,000 40,504 30,000 384,119 $ 479,093 $ 440,000 $ 717,196 $ 440,000 $ Charges for Services 342041 Col. Falls Building Contract 64,813 91,482 65,000 68,151 65,000 64,813 $ 91,482 $ 65,000 $ 68,151 $ 65,000 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 292 15 500 1,469 500 292 $ 15 $ 500 $ 1,469 $ 500 $ Total Fund Revenue 449,224 $ 570,590 $ 505,500 $ 786,816 $ 505,500 $ Beginning Available Cash 245,360 $ 534,457 $ Total Resources 750,860 $ 1,039,957 $ FY 2020 Budget Page 61 of 123 ---PAGE BREAK--- Building Code Fund - 2394 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 420530 - Construction Inspection Personnel Services 110 Salaries 232,093 231,400 251,926 246,188 265,287 112 Part-time Wages 1,599 1,613 2,506 1,685 2,617 120 Overtime 75 121 169 9 102 140 Employer Contributions 103,373 94,969 113,302 111,609 123,520 337,140 $ 328,103 $ 367,903 $ 359,491 $ 391,526 $ Materials and Services 210 Office Supplies/Materials 2,510 1,287 2,000 1,192 2,000 220 Operating Supplies 2,687 9,288 4,200 5,779 6,200 230 Repair & Maintenance Supplies 3,114 3,518 6,000 6,099 6,000 310 Postage & Freight - - 250 39 250 320 Printing - - 100 - 100 330 Publicity/Subscriptions/Dues 4,124 3,231 3,200 4,810 3,300 340 Utility Services 4,726 9,348 5,300 10,508 13,100 350 Professional Services 9,760 9,961 16,900 8,458 10,000 360 Repair and Maintenance 40,946 10,712 8,464 17,361 18,000 370 Travel & Training 1,874 2,182 5,000 4,986 5,000 390 Other Purchased Services - - - 462 - 397 Contracted Workers - 347 1,000 1,223 1,000 510 Insurance 7,680 5,655 8,050 8,008 8,050 530 Lease/Rental 2,924 2,924 3,386 3,241 3,386 540 Special Assessments 104 477 480 644 645 880 Administrative Expense 6,625 8,110 9,806 9,274 12,280 87,074 $ 67,040 $ 74,136 $ 82,084 $ 89,311 $ Capital Outlay 940 Machinery & Equipment - 22,091 - 1,622 35,000 - $ 22,091 $ - $ 1,622 $ 35,000 $ Total Construction Inspection 424,214 $ 417,234 $ 442,039 $ 443,197 $ 515,837 $ 510700 - Columbia Falls Building Codes Personnel Services 110 Salaries 30,700 33,449 34,817 34,484 36,242 140 Employer Contributions 14,174 15,224 17,100 17,044 18,456 44,874 $ 48,673 $ 51,917 $ 51,528 $ 54,698 $ Materials and Services 220 Operating Supplies/Materials 47 - 400 - 400 230 Repair & Maintenance Supplies 1,516 1,515 3,000 1,980 3,000 510 Insurance 309 604 1,100 1,013 1,000 1,872 $ 2,119 $ 4,500 $ 2,993 $ 4,400 $ Total Columbia Falls Contract 46,746 $ 50,792 $ 56,417 $ 54,521 $ 59,098 $ Total Fund Expenditures 470,960 $ 468,026 $ 498,456 $ 497,718 $ 574,935 $ Ending Available Cash 252,404 $ 465,022 $ Total Building Code Fund 750,860 $ 1,039,957 $ FY 2020 Budget Page 62 of 123 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2020 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 2020 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, James R. Bakke Nature Reserve, Roy Duff Memorial Armory, Armory Park, Depot Park, City Beach, Soroptimist Park, Baker Park, Riverside Park, Grouse Mountain Park, Memorial Park, Canoe Park, Kay Beller Park, the Baker/Wisconsin Avenue Viaduct, S. Baker Avenue right‐of‐way, W. Edgewood Place right‐of‐way, 2nd and Spokane Avenue parking lot landscaping, Greenwood Drive property, Central Avenue landscaping, and the grounds of the Whitefish Cultural Arts Center, Whitefish Library, City Parks Shop, Hwy. 93 right‐of‐ way landscaping, and provide weed spraying on City property and rights‐of‐way as needed. provide budget authority for Whitefish Legacy Partners to manage annual operations, trail, and trailhead maintenance through efficient use of endowment funds and strong WT volunteer programs. provide a series of recreation programs and special events. provide maintenance for boulevard trees and pre‐planting administration. maintain partnerships with various non‐profits to provide additional recreational opportunities. provide other general beautification and community services as needed. FY 2020 Budget Page 63 of 123 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2020 Significant or changed appropriations during FY 2020 are: Item/Project Amount Revenue Changes Increase in budgeted After School Program revenues to more accurately reflect FY 2019 actuals and previous years $7,000 Increase in budgeted Summer Day Camp revenues to more accurately reflect FY 2019 and an increase from an 8‐week program to an 11‐week program $10,000 Increase in Recreation Programs revenue offset by decrease in adult programs, youth programs, and special events – Recreation Programs now includes those programs, as well as the new adventure program during the summer $32,500 Increase of the Greenways & Parkland Assessment for capital purchases and maintenance operations (~$3.14 per residential property with 50 feet or less of front footage) $28,185 Increase in contributions and donations (Total budget of $30,000 includes $15,000 for AIS Decontamination Station staffing and $5,000 for the seasonal downtown maintenance position) $3,333 Increase in transfer from General Fund (Property Tax Support) $24,614 Continued transfer from Water Fund to support the AIS Boat Inspection Station at State Park (includes personnel costs only) $48,498 Expenditure Changes Increase in seasonal staffing for downtown maintenance and clean‐up $9,056 Increase in materials and services for operations of the Urban Forestry Program $10,720 #1 Capital Project – Portable Compressor (Total cost $20,000 with remainder split between water/sewer/streets) $10,000 #2 Capital Project – Vehicle/Equipment Lift $10,000 FY 2020 Budget Page 64 of 123 ---PAGE BREAK--- Parks and Recreation Fund - 2210 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Licenses and Permits 322015 Alcohol Consumption Permit 630 1,120 700 1,240 1,000 630 $ 1,120 $ 700 $ 1,240 $ 1,000 $ Intergovernmental 334000 Grants 3,757 25,669 3,000 24,292 4,000 334001 WF Trail O&M Grants - - 11,000 - 17,500 334002 FWP Fishing Lease - WF Trail 3,500 3,500 3,500 3,500 3,500 7,257 $ 29,169 $ 17,500 $ 27,792 $ 25,000 $ Charges for Services 346014 Beach Concessions 13,774 14,550 14,000 13,267 14,550 346015 Beach Gazebo Rental 3,235 4,245 3,500 6,415 4,300 346016 Boat Launch Passes 17,493 25,226 25,000 24,750 25,000 346040 Ice Rink Management Contract 34,028 16,089 - - - 346007 After School Program 64,332 56,074 60,000 78,997 67,000 346022 Summer Day Camp 93,459 71,667 80,000 76,478 90,000 346080 Recreation Programs - - - - 60,000 346085 Adult Programs 992 246 1,000 259 - 346086 Youth Programs 22,647 22,035 23,000 21,863 - 346057 Special Events 220 4,204 3,500 445 - 346009 Armory Rental 15,890 5,285 10,000 12,528 - 346402 Facility Usage Revenue 13,785 8,406 12,000 9,969 16,000 279,855 $ 228,026 $ 232,000 $ 244,971 $ 276,850 $ Miscellaneous Revenue 361020 Verizon Cell Tower Lease 19,469 20,248 21,057 21,057 21,900 362000 Miscellaneous Revenue 8,644 3,094 10,000 13,155 4,000 362007 Program Guide Revenue 3,160 3,095 3,000 1,580 3,000 363010 Greenways & Parkland Asmt 354,864 423,191 454,601 462,600 482,786 363040 P&I Special Assessments 961 1,187 1,000 1,546 1,000 365000 Contributions & Donations 6,905 38,891 26,667 8,174 30,000 365001 WF Trail Oper Revenue 44,181 39,139 45,500 47,156 40,000 438,184 $ 528,845 $ 561,825 $ 555,268 $ 582,686 $ Other Financing Sources 383004 Op. Transfer from Gen. Fund 672,579 701,122 793,990 793,990 818,603 383000 Transfer from Water for AIS - 40,376 50,511 50,511 48,498 672,579 $ 741,498 $ 844,501 $ 844,501 $ 867,101 $ Total Fund Revenue 1,398,505 $ 1,528,659 $ 1,656,526 $ 1,673,772 $ 1,752,637 $ 101000 Beginning Available Cash 146,461 $ 78,416 $ Total Resources 1,802,987 $ 1,831,053 $ FY 2020 Budget Page 65 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 430255 Bicycle Path Maint. Program Personnel Services 110 Salaries 21,823 20,439 20,264 22,141 43,683 111 Part-time/Seasonal Wages 983 206 8,880 328 4,078 120 Overtime 17 94 153 16 150 140 Employer Contributions 8,711 8,259 11,059 8,979 22,902 31,535 $ 28,998 $ 40,356 $ 31,464 $ 70,813 $ Materials and Services 220 Operating Supplies 206 45 1,000 600 1,000 230 Repair & Maintenance Supplies 3,344 - 5,000 5,868 7,000 330 Publicity/Subscriptions/Dues 201 1 100 1 100 360 Repair & Maintenance Services 27,900 5,510 8,000 5,325 10,000 510 Insurance 456 546 765 763 850 530 Rent 3,075 3,167 3,000 3,262 3,000 35,182 $ 9,269 $ 17,865 $ 15,819 $ 21,950 $ Capital Outlay 940 Machinery & Equipment - 2,390 15,000 - - - $ 2,390 $ 15,000 $ - $ - $ Total Bicycle Path Maint. 66,717 $ 40,657 $ 73,221 $ 47,283 $ 92,763 $ 430256 Whitefish Trail Maintenance Personnel Services 110 Salaries 3,603 2,867 3,046 3,038 2,636 120 Overtime 20 11 21 20 25 140 Employer Contributions 2,350 1,702 1,443 1,818 1,337 5,973 $ 4,580 $ 4,510 $ 4,876 $ 3,998 $ Materials and Services 220 Operating Supplies 10,562 851 3,550 4,282 1,000 230 Repair & Maintenance Supplies 459 - 10,000 - 9,000 330 Publicity/Subscriptions/Dues 233 22 - 22 - 360 Repair & Maintenance Services 11,209 21,201 23,500 23,652 6,000 390 Other Purchased Services 5,000 650 - - 24,050 510 Insurance 681 170 1,000 415 750 530 Rent 16,254 15,502 17,950 16,176 16,200 44,397 $ 38,396 $ 56,000 $ 44,547 $ 57,000 $ Total Whitefish Trail Maint. 50,370 $ 42,976 $ 60,510 $ 49,423 $ 60,998 $ FY 2020 Budget Page 66 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460400 Parks & Rec Administration Personnel Services 110 Salaries 102,214 141,842 149,663 141,283 225,833 112 Permanent Part-Time 1,925 2,001 1,757 1,690 1,834 120 Overtime 236 659 2,714 138 2,827 140 Employer Contributions 39,437 52,247 39,839 50,682 73,149 143,812 $ 196,749 $ 193,973 $ 193,793 $ 303,643 $ Materials and Services 210 Office Supplies/Materials 3,869 3,065 3,700 1,650 3,800 220 Operating Supplies 11,132 14,177 7,000 8,666 8,000 230 Repair & Maintenance Supplies - 556 500 1,274 525 310 Postage & Freight 1,390 220 1,200 385 500 320 Printing - - 500 - 500 330 Publicity/Subscriptions/Dues 1,682 2,745 2,000 3,564 2,575 340 Utility Services 6,012 8,628 6,000 11,791 8,700 350 Professional Services 359 12,975 3,000 1,204 3,000 360 Repair & Maintenance Services 2,324 4,167 3,300 7,051 8,600 370 Travel & Training 3,916 14,320 6,000 2,101 6,000 390 Other Purchased Services 5,133 6,897 5,000 7,531 6,900 397 Contract Workers - - 510 13 510 510 Insurance 2,920 2,507 4,705 5,666 4,405 530 Rental/Leases 2,274 2,274 2,274 2,269 2,274 540 Special Assessments - 339 350 364 350 790 Memorial Park - Glacier Twins 19,469 20,248 21,057 21,057 21,900 880 Administrative Expense 15,384 19,079 24,446 23,114 30,369 75,864 $ 112,196 $ 91,542 $ 97,700 $ 108,908 $ Total Parks and Rec Admin 219,675 $ 308,945 $ 285,515 $ 291,493 $ 412,551 $ FY 2020 Budget Page 67 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460434 City Parks & Properties Personnel Services 110 Salaries 93,164 107,172 119,695 131,544 93,356 111 Part-time/Seasonal Wages 75,874 56,288 35,631 48,086 47,546 120 Overtime 132 2,258 1,261 1,434 446 140 Employer Contributions 63,434 65,843 67,805 68,100 49,278 232,603 $ 231,561 $ 224,392 $ 249,164 $ 190,626 $ Materials and Services 210 Office Supplies/Materials 959 202 715 888 700 220 Operating Supplies 43,046 38,495 40,000 39,667 36,000 230 Repair & Maintenance Supplies 47,583 79,174 50,000 60,730 41,000 310 Postage & Freight - - 300 - 300 320 Printing - - 100 - 100 330 Publicity/Subscriptions/Dues 138 - 35 - 100 340 Utility Services 52,022 44,233 50,000 56,967 50,300 350 Professional Services - - 500 - 500 360 Repair & Maintenance Services 41,644 20,038 31,000 25,050 29,000 370 Travel & Training 679 4,681 6,000 3,775 4,500 390 Other Purchased Services 11,456 6,979 8,000 4,924 8,000 397 Contracted Workers 1,763 - 2,000 - - 510 Insurance 7,693 8,439 11,000 11,067 11,300 530 Rent/Lease Expense 2,347 1,953 2,600 2,012 2,600 540 Special Assessments 1,075 1,230 1,230 1,268 1,270 210,404 $ 205,425 $ 203,480 $ 206,348 $ 185,670 $ Capital Outlay 931 Park Improvements - 5,333 19,667 20,222 - 940 Machinery & Equipment 6,350 41,492 40,000 43,569 23,000 6,350 $ 46,825 $ 59,667 $ 63,791 $ 23,000 $ Total City Parks & Properties 449,357 $ 483,811 $ 487,539 $ 519,303 $ 399,296 $ 460437 Urban Forestry Program Personnel Services 110 Salaries 32,822 58,330 78,002 79,756 73,487 111 Part-time/Seasonal Wages 2,250 1,116 27,659 760 23,662 120 Overtime 184 373 688 171 140 140 Employer Contributions 17,804 31,632 49,955 43,754 48,149 53,060 $ 91,450 $ 156,304 $ 124,441 $ 145,438 $ Materials and Services 220 Operating Supplies 9,188 7,898 8,000 17,011 24,200 230 Repair & Maintenance Supplies 3,809 2,384 2,000 5,787 10,000 330 Publicity/Subscriptions/Dues 100 - 187 - 340 Utility Services 776 559 480 534 - 350 Professional Services - - 500 - 500 360 Repair & Maintenance Services 18,373 15,933 20,000 13,241 3,000 370 Travel & Training - - - - 4,000 390 Other Purchased Services 150 - - - - 510 Insurance 195 714 1,905 1,904 2,308 32,491 $ 27,588 $ 32,885 $ 38,664 $ 44,008 $ Capital Outlay 940 Machinery and Equipment - $ - $ 140,000 $ 152,097 $ - $ Total Urban Forestry 85,550 $ 119,038 $ 329,189 $ 315,202 $ 189,446 $ FY 2020 Budget Page 68 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460505 After School Program Personnel Services 110 Salaries 25,680 21,064 36,557 43,616 35,277 111 Part-time/Seasonal Wages 20,796 23,301 22,977 20,873 19,689 120 Overtime 25 768 275 604 205 140 Employer Contributions 9,489 14,644 23,383 28,529 25,522 55,990 $ 59,777 $ 83,192 $ 93,622 $ 80,693 $ Materials and Services 220 Operating Supplies 10,076 9,683 8,225 9,363 10,000 340 Utility Services - 117 - 411 - 370 Travel & Training - - 2,500 - 2,500 390 Contract Services 2,320 1,575 2,500 2,003 3,612 510 Insurance 775 774 1,245 1,244 1,737 13,171 $ 12,149 $ 14,470 $ 13,021 $ 17,849 $ Total After School Program 69,161 $ 71,927 $ 97,662 $ 106,643 $ 98,542 $ 460220 Facilities Personnel Services 110 Salaries - - - - 27,338 111 Part-time/Seasonal Wages - - - - 6,175 120 Overtime - - - - 255 140 Employer Contributions - - - - 18,582 - $ - $ - $ - $ 52,350 $ Materials and Services 220 Operating Supplies - - - - 9,000 230 Repair & Maintenance Supplies - - - - 16,500 340 Utility Services - - - - 26,700 360 Repair & Maintenance Services - - - - 15,000 370 Travel and Training - - - - 1,000 510 Insurance - - - - 1,658 - $ - $ - $ - $ 69,858 $ Total Facilities - $ - $ - $ - $ 122,208 $ 460507 Armory Facility Personnel Services 110 Salaries 10,751 9,762 10,192 10,713 - 120 Overtime 17 94 152 16 - 140 Employer Contributions 5,128 4,929 5,860 5,396 - 15,897 $ 14,785 $ 16,204 $ 16,125 $ - $ Materials and Services 220 Operating Supplies 1,951 2,115 2,000 2,150 - 230 Repair & Maintenance Supplies 5,669 30 7,500 3,781 - 340 Utility Services 12,940 13,856 14,000 15,851 - 360 Repair & Maintenance Services 13,094 8,713 3,000 4,256 - 510 Insurance 1,510 1,361 1,825 1,822 - 540 Special Assessments 481 841 850 842 - 35,645 $ 26,916 $ 29,175 $ 28,702 $ - $ Total Armory Facility 51,541 $ 41,701 $ 45,379 $ 44,827 $ - $ FY 2020 Budget Page 69 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460514 City Beach Personnel Services 110 Salaries and Wages 37,970 37,051 39,128 39,021 30,127 111 Seasonal City Beach AIS - 34,820 42,009 47,724 63,205 113 Seasonal City Beach Rangers 38,568 29,600 19,500 10,532 6,245 114 Seasonal State Park AIS 20,132 27,476 40,500 32,410 42,390 120 Overtime 668 3,465 1,245 4,280 1,216 140 Employer Contributions 27,242 34,800 34,824 35,158 30,733 124,579 $ 167,212 $ 177,206 $ 169,125 $ 173,916 $ Materials and Services 210 Office Materials and Supplies 423 211 250 276 500 220 Operating Supplies 10,259 8,104 8,000 13,618 7,000 230 Repair & Maintenance Supplies 3,620 6,780 4,000 4,418 2,000 310 Postage & Freight 11 - 50 - 50 320 Printing, Duplicating, Typing - 710 400 - 400 330 Publicity, Subscriptions & Dues 614 198 300 198 300 340 Utility Services 8,479 11,052 10,100 13,283 11,000 360 Repair & Maintenance Services 6,192 13,724 14,000 1,531 4,000 370 Travel and Training 22 - 2,000 1,870 4,000 390 Other Purchased Services 769 1,149 1,000 560 1,000 510 Insurance 1,001 1,786 3,775 3,773 3,510 540 Special Assessments 81 81 85 81 85 31,470 $ 43,795 $ 43,960 $ 39,608 $ 33,845 $ Capital Outlay 930 City Beach Improvement 5,449 1,630 - - - 5,449 $ 1,630 $ - $ - $ - $ Total City Beach 161,498 $ 212,637 $ 221,166 $ 208,733 $ 207,761 $ FY 2020 Budget Page 70 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460533 Community Ice Rink Pavilion Materials and Services 230 Repair & Maintenance Supplies - - 4,000 - 4,000 360 Repair & Maintenance Services - - 8,000 10,110 8,000 390 Other Purchased Services - 750 - - - 510 Insurance 3,734 2,502 3,285 3,285 3,297 3,734 $ 3,252 $ 15,285 $ 13,395 $ 15,297 $ 610 Loan Principal 31,911 15,892 - - - 620 Loan Interest 617 197 - - - Debt Service 32,528 $ 16,089 $ - $ - $ - $ Total Ice Rink Pavilion 36,262 $ 19,341 $ 15,285 $ 13,395 $ 15,297 $ 460534 Warming Hut Materials and Services 340 Utility Services 1,323 808 1,000 372 - Total Saddle Club Rental 1,323 $ 808 $ 1,000 $ 372 $ - $ 460554 Saddle Club Rental Materials and Services 340 Utility Services 1,862 1,130 1,200 751 - Total Saddle Club Rental 1,862 $ 1,130 $ 1,200 $ 751 $ - $ FY 2020 Budget Page 71 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460440 Recreation Programs Personal Services 110 Salaries and Wages - - - - 8,289 111 Temporary/Seasonal Wages - - - - 9,087 120 Overtime - - - - 69 140 Employer Contributions - - - - 6,120 - $ - $ - $ - $ 23,565 $ Materials and Services 220 Operating Supplies - - - - 4,577 390 Contract Services - - - - 19,890 510 Insurance - - - - 379 - $ - $ - $ - $ 24,846 $ Total Recreation Programs - $ - $ - $ - $ 48,411 $ 460557 Special Events Personnel Services 110 Salaries and Wages 17,392 17,921 18,742 19,405 - 120 Overtime 67 117 151 65 - 140 Employer Contributions 7,767 8,220 9,776 8,877 - 25,226 $ 26,258 $ 28,669 $ 28,347 $ - $ Materials and Services 220 Operating Supplies 802 1,771 1,000 1,025 - Total Special Events 802 $ 1,771 $ 1,000 $ 1,025 $ - $ Total Special Events 26,028 $ 28,029 $ 29,669 $ 29,372 $ - $ 460590 Adult Programs Personnel Services 110 Salaries and Wages 2,670 2,370 2,496 2,472 - 111 Temporary/Seasonal Wages - 118 - 614 - 120 Overtime 1 3 - - - 140 Employer Contributions 531 430 1,017 505 - 3,202 $ 2,921 $ 3,513 $ 3,591 $ - $ Materials and Services 220 Operating Supplies 58 2,552 50 29 - 320 Printing - - 25 - - 58 $ 2,552 $ 75 $ 29 $ - $ Total Adult Programs 3,260 $ 5,473 $ 3,588 $ 3,620 $ - $ 460591 Youth Programs Personnel Services 110 Salaries and Wages 13,834 10,417 18,529 11,760 - 111 Temporary/Seasonal Wages 2,260 982 3,219 1,593 - 120 Overtime - 109 55 - - 140 Employer Contributions 3,463 5,526 10,465 7,080 - 19,557 $ 17,034 $ 32,268 $ 20,433 $ - $ Materials and Services 220 Operating Supplies 1,348 3,140 1,800 2,766 - 390 Contract Services 5,292 6,678 5,300 5,530 - 510 Insurance 198 262 355 355 - 6,838 $ 10,080 $ 7,455 $ 8,651 $ - $ Total Youth Programs 26,395 $ 27,113 $ 39,723 $ 29,084 $ - $ FY 2020 Budget Page 72 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460592 Summer Camp Personnel Services 110 Salaries and Wages 18,731 15,120 31,137 17,656 21,995 111 Temporary/Seasonal Wages 63,867 38,534 31,746 32,384 35,416 120 Overtime - 189 298 - 304 140 Employer Contributions 20,466 15,490 20,918 14,933 19,061 103,064 $ 69,333 $ 84,099 $ 64,973 $ 76,776 $ Materials and Services 220 Operating Supplies 5,514 4,043 5,446 6,413 4,975 370 Travel and Training - - 700 - 645 390 Contract Services 13,010 15,872 14,190 9,607 4,504 510 Insurance 661 1,298 1,445 1,443 1,205 19,185 $ 21,213 $ 21,781 $ 17,463 $ 11,329 $ Total Summer Camp 122,249 $ 90,546 $ 105,880 $ 82,436 $ 88,105 $ Total Expenditures 1,371,250 $ 1,494,132 $ 1,796,526 $ 1,741,937 $ 1,735,378 $ Ending Available Cash 6,461 $ 95,675 $ Total Parks & Recreation Fund 1,802,987 $ 1,831,053 $ FY 2020 Budget Page 73 of 123 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Total Parks and Rec Fund Personnel Services 814,497 910,657 1,044,686 999,954 1,121,818 Materials and Services 512,426 516,541 537,173 526,095 590,560 Debt Service 32,528 16,089 - - - Capital Outlay 11,799 50,845 214,667 215,888 23,000 Contingency - - - - - 1,371,250 $ 1,494,132 $ 1,796,526 $ 1,741,937 $ 1,735,378 $ Personnel Services 110 380,653 444,355 527,451 522,405 562,021 111 166,030 155,365 172,121 152,362 208,858 112 1,925 2,001 1,757 1,690 1,834 113/114 58,700 57,076 60,000 42,942 48,635 120 1,368 8,139 7,013 6,744 5,637 130 - - - - - 140 205,822 243,722 276,344 273,811 294,833 Materials and Services 210 5,251 3,477 4,665 2,814 5,000 220 104,141 92,875 86,071 105,590 105,752 223 - - - - - 230 64,485 88,923 83,000 81,858 90,025 310 1,400 220 1,550 385 850 320 - 710 1,025 - 1,000 330 2,868 3,066 2,435 3,972 3,075 340 83,414 80,384 82,780 99,960 96,700 350 359 12,975 4,000 1,204 4,000 360 120,736 89,285 110,800 90,216 83,600 370 4,617 19,001 17,200 7,746 22,645 390 43,129 40,551 35,990 30,155 67,956 397 1,763 - 2,510 13 510 510 19,824 20,359 31,305 31,737 31,399 530 23,950 22,897 25,824 23,719 24,074 540 1,637 2,491 2,515 2,555 1,705 790 19,469 20,248 21,057 21,057 21,900 880 15,384 19,079 24,446 23,114 30,369 Debt Service 32,528 16,089 - - - Capital Outlay 930 - 6,963 19,667 20,222 - 940 11,799 43,882 195,000 195,666 23,000 1,371,250 1,494,133 1,796,526 1,741,937 1,735,378 FY 2020 Budget Page 74 of 123 ---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 2020 Objectives The objective of this fund for FY 2020 is to collect contributions and cash in‐lieu of parkland. The budget provides matching funds for the Armory Park Improvement Project, assuming the LWCF Grant is awarded to the City, and the purchase and installation of animal resistant garbage cans at Riverside Park and Soroptimist Park. FY 2020 Budget Page 75 of 123 ---PAGE BREAK--- Parkland Acquisition & Development - 2990 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Investment Earnings 371010 Investment Earnings 110 313 300 714 700 110 $ 313 $ 300 $ 714 $ 700 $ Other Financing Sources 381061 Proceeds From Cash In-lieu / Dist W 41,237 18,259 500 - - 381062 Proceeds From Cash In-lieu / Dist N 18,000 - 500 26,625 - 381060 Proceeds From Cash In-lieu / Dist E - - 500 41,781 - 59,237 $ 18,259 $ 1,500 $ 68,406 $ - $ Total Fund Revenue 59,347 $ 18,572 $ 1,800 $ 69,120 $ 700 $ 102130 Cash - District East 8,420 $ 43,447 $ 102131 Cash - District West 13,847 $ 11,259 $ 102132 Cash - District North 0 $ 26,855 $ Total Resources 24,067 $ 82,262 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 460434 Capital Outlay 931 Park Improvements 55,613 46,201 500 9,841 25,898 55,613 $ 46,201 $ 500 $ 9,841 $ 25,898 $ Total Expenditures 55,613 $ 46,201 $ 500 $ 9,841 $ 25,898 $ 102130 Cash - District East 9,020 $ 36,924 $ 102131 Cash - District West 14,047 $ 184 $ 102132 Cash - District North 500 $ 22,055 $ Total Park Acquisition Fund 24,067 $ 85,062 $ FY 2020 Budget Page 76 of 123 ---PAGE BREAK--- Whitefish Trail Construction Fund Purpose The purpose of the Whitefish Trail Construction Fund is to provide budget authority to support efforts to design and construct new portions of Whitefish Trail. Funds provided to the effort are generated through grants and private contributions. To date, these funds have constructed 42 miles of trail and 12 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the trail and is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners. FY 2020 Objectives The objective of the Whitefish Trail Construction Fund for this fiscal year is to continue improving the trails and amenities of the Whitefish Trail. Projects include the Skyles Trail Re‐route, Wayfinding, remaining portions of Haskill Basin, and the installation of playscapes at the Pavilion. FY 2020 Budget Page 77 of 123 ---PAGE BREAK--- Whitefish Trail Construction - 4540 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Intergovernmental 334000 Grants - 104,900 126,000 47,787 64,313 - $ 104,900 $ 126,000 $ 47,787 $ 64,313 $ Miscellaneous Revenue 346005 Donations and Sponsors 27,410 257,344 90,525 64,053 18,500 27,410 $ 257,344 $ 90,525 $ 64,053 $ 18,500 $ Investment Earnings 371010 Investment Earnings 5 - - - - 5 $ - $ - $ - $ - $ Total Fund Revenue 27,415 $ 362,244 $ 216,525 $ 111,840 $ 82,813 $ 101000 Beginning Available Cash - $ - $ Total Resources 216,525 $ 82,813 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 430255 Capital Outlay 938 Trail Construction 25,621 369,610 216,525 115,643 82,813 25,621 $ 369,610 $ 216,525 $ 115,643 $ 82,813 $ Total Expenditures 25,621 $ 216,525 $ 82,813 $ Ending Available Cash - $ - $ Total WF Construction Fund 216,525 $ 82,813 $ FY 2020 Budget Page 78 of 123 ---PAGE BREAK--- Resort Tax Purpose The resort tax is authorized by Section 7‐6‐1501 MCA and was originally approved by Whitefish voters on November 7, 1995 by a 56%‐44% vote. The resort tax was approved for a 20‐year term beginning January 1, 1996. At the November 2, 2004 City election, the voters approved an extension of the resort tax until January 31, 2025 by a margin of 2012 to 632. At a special election on April 28, 2015, the voters approved an increase in the Resort Tax from 2% to 3% for additional property tax relief and to fund the purchase of the Haskill Basin Conservation Easement to protect and preserve water quality and quantity. The vote passed by a margin of 1718 to 334. The 1% increase in Resort Tax from 2% to 3% was effective July 1, 2015. Whitefish’s resort tax is a tax on the sale of lodging, restaurant and prepared food, alcoholic beverages, ski resort goods and services, and the retail sale of defined luxury items. As of July 1, 2015, Whitefish voters allocated the use of the 3% resort tax as follows: A. Property tax reduction for taxpayers residing in the city in an amount equal to twenty five percent (25%)of the 3% resort tax revenues derived during the preceding fiscal year; B. Provision for the repair and improvement of existing streets, storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to sixty five percent (65%) of the 2% resort tax revenues derived during the preceding fiscal year; C. Bicycle paths and other park capital improvements in an amount equal to five percent of the 2% resort tax revenues derived during the preceding fiscal year; D. Repayment of a loan or bond to finance a portion of the costs of, or to otherwise pay for, the acquisition of the conservation easement or other interest, in and around Haskill Basin in order to protect and preserve water quality and quantity, including the source drinking water supply for the municipal water system of the city of Whitefish, in an amount equal to seventy (70%) percent of the 1% resort tax revenues to be collected during a fiscal year. E. Cost of administering the resort tax in an amount equal to five percent of the 3% resort tax per year. FY 2020 Objectives Specific projects appropriated during FY 2020 are shown below. Additional funds are appropriated in case of cost increases or if other projects are approved during the year. Item/Project Amount Revenue Changes Increase in resort tax collections due to the increase in collections during FY 2019 $272,649 Increase in investment earnings due to new investment strategies and improving rates $18,181 FY 2020 Budget Page 79 of 123 ---PAGE BREAK--- Resort Tax Expenditures State Park Road – Hwy 93 to Railroad (Construction) $2,900,000 Gator for Bike Path Maintenance $30,000 Playground at Armory Park $80,000 Bike Path Connections $100,000 Debt Service Portion of Resort Tax for the Haskill Basin Conservation Easement loan (budgeted debt payments of $988,625 in Water Fund– transferred from Resort Tax Fund) $1,056,578 Property tax relief increase from FY 2019 (additional $98,776 of property tax relief is in the Water Fund) $9,972 FY 2020 Budget Page 80 of 123 ---PAGE BREAK--- Resort Tax RESORT TAX PROJECTS FUNDED SINCE 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mnt Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community‐wide sidewalk replacement project ‐ 84 blocks Soroptimist Park Play Equipment 6th St / Geddes‐Baker Ave to 3rd Street‐In progress Pickleball Courts at Memorial Park Central Avenue‐Railway to 3rd Riverside Tennis Court Renovation 6th and Geddes East 2nd Street West 7th Street Update Ped‐Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Somers Avenue 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 Future Street Projects: Future Parks Projects: State Park Road East Edgewood Place Karrow Avenue Gator for Bike Path Maintenance Armory Park Improvements – Playground Bike Path Connection – Daylen/Les Schwab FY 2020 Budget Page 81 of 123 ---PAGE BREAK--- Resort Tax Resort Tax Expenditures (Inception to June 2019): Property tax relief since 1996: $ 10,141,971 Street improvements since 1996: $ 20,334,518 Park improvements since 1996: $ 1,609,453 22% 39% 39% FY18 Resort Tax Collections by Business Type Lodging Bars & Restaurant Retail FY 2020 Budget Page 82 of 123 ---PAGE BREAK--- Resort Tax Fund - 2100 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Taxes 311010 Resort Taxes 3,658,606 3,987,447 3,987,447 4,260,096 4,260,096 3,658,606 $ 3,987,447 $ 3,987,447 $ 4,260,096 $ 4,260,096 $ Investment Earnings 371010 Investment Earnings 8,432 23,749 23,749 41,930 41,930 8,432 $ 23,749 $ 23,749 $ 41,930 $ 41,930 $ Total Revenue 3,667,038 $ 4,011,196 $ 4,011,196 $ 4,302,026 $ 4,302,026 $ 101000 Beginning Cash-Rebate 1,277,625 $ 1,287,597 $ Beginning Cash-Streets 1,313,067 $ 1,697,150 $ Beginning Cash-Parks 67,122 $ 68,096 $ Total Cash 2,657,814 $ 3,052,843 $ Total Resources 6,669,010 $ 7,354,869 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Capital Outlay 932 Street Improvements 1,658,410 896,181 1,512,100 1,458,912 2,900,000 931 Park Development 325,935 179,977 55,000 131,032 210,000 1,984,345 $ 1,076,158 $ 1,567,100 $ 1,589,944 $ 3,110,000 $ Other Financing Uses 820 Property Tax Relief Transfer 862,869 1,123,847 1,277,625 1,277,625 1,287,597 820 Trans to Water (Haskill Basin) 898,726 979,317 985,150 1,046,280 1,056,578 1,761,595 $ 2,103,164 $ 2,262,775 $ 2,323,905 $ 2,344,175 $ Total Expenditures 3,745,940 $ 3,179,322 $ 3,829,875 $ 3,913,849 $ 5,454,175 $ Ending Cash - Rebate 1,055,746 $ 1,132,293 $ Ending Cash - Streets 1,630,474 $ 759,304 $ Ending Cash - Parks 152,915 $ 9,097 $ Total Cash 2,839,135 $ 1,900,694 $ Total Resort Tax Fund Requirements 6,669,010 $ 7,354,869 $ FY 2020 Budget Page 83 of 123 ---PAGE BREAK--- Tax Increment Fund Purpose Section 7‐15‐4282 MCA authorizes the use of Tax Increment Financing for Urban Renewal purposes. Resolution 87‐3, establishing the Whitefish Urban Renewal Plan, was adopted by the City Council on May 4, 1987. Resolution 87‐16, establishing the tax increment provisions of the Urban Renewal Plan, was subsequently adopted by the City Council on July 6, 1987. In accordance with Section 7‐15‐4292 of the Montana Code, tax increment districts must be terminated 15 years after their creation or at a later date necessary to pay all bonds and related interest for which the tax increment has been pledged. Due to the City’s issuance of tax increment bonds, termination of the district is will be July 15, 2020. FY 2020 Objectives Significant or changed appropriations during FY 2020 are: Item/Project Revenue: Amount Increase in property tax revenue from prior year due to reappraisal and newly taxable property (11.48% increase) $992,523 Proceeds from property sale ‐ potential LIHTC project with Whitefish Housing Authority (carry‐over from FY 2019) $482,275 Decrease in impact fees transfer to pay off debt incurred through TIF bonds and/or payment of projects (City Hall, ESC, and Park Maintenance Building Impact Fees) $197,994 Expenditures: Highway 93 South Corridor Plan (350 Account – Prof Services) $15,000 Downtown Parking Plan (350 Account – Prof Services) $30,000 Misc. Professional Services (350 Account – Prof Services) $30,000 School Residential Rebate – increase of $138,460 from FY 2019 actuals $1,344,558 Improvements (930 Account)–Central Avenue Slump Repairs $350,000 Improvements (930 Account)–Depot Park Improvement Project $1,641,371 Improvements (930 Account)–Washington/Skyles Wall Replacement $250,000 Improvements (930 Account)–Match for Baker Avenue Viaduct Predestination‐Bike Underpass Grant (grant award is still pending) $400,000 Improvements (930 Account)– Bike/Pedestrian Path Connections (Paved Trail Impact Fees also contributing to the project) $250,000 Improvements (930 Account)‐Misc. Urban Renewal Projects $587,793 Improvements (930 Account) – Purchase & Redevelopment of Blighted Properties $1,530,000 Transfer – TIF Debt Service Fund (Prior TIF Bond and City Hall/Parking Structure TIF Revenue Bond) $2,084,878 FY 2020 Budget Page 84 of 123 ---PAGE BREAK--- Tax Increment District Fund - 2310 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Taxes 311010 Real Property Taxes 5,036,114 5,953,090 6,466,265 6,617,769 7,377,489 311020 Personal Property Taxes 47,522 61,036 80,000 136,593 152,274 312000 Penalty and Interest 15,998 15,741 14,500 21,103 23,526 5,099,634 $ 6,029,867 $ 6,560,765 $ 6,775,465 $ 7,553,288 $ Intergovernmental 331008 CDBG Grant - 36,367 - - - 335230 State Entitlement Share 248,865 248,865 248,865 248,865 248,865 248,865 $ 285,232 $ 248,865 $ 248,865 $ 248,865 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 986 59,570 50,466 78,087 50,364 363000 Special Assessments 5,160 - - - - 363040 P & I Special Assessments 55 79 - - - 382011 Proceeds from property sale - - 500,000 - 482,275 383021 Transfer from Impact Fees 203,386 74,159 197,994 197,994 - 209,587 $ 133,809 $ 748,460 $ 276,081 $ 532,639 $ Total Revenue 5,558,086 $ 6,448,907 $ 7,558,090 $ 7,300,411 $ 8,334,792 $ 101000 Beginning Available Cash 375,774 $ 671,268 $ Total Resources 7,933,865 $ 9,006,060 $ FY 2020 Budget Page 85 of 123 ---PAGE BREAK--- Tax Increment District Fund - 2310 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 470330 Personnel Services 110 Salaries 147,844 162,989 200,219 184,668 226,856 112 Part-Time Wages 5,775 5,972 4,842 4,202 5,055 120 Overtime 354 141 177 2 2 140 Employer Contributions 50,619 61,986 79,341 70,009 97,880 204,592 $ 231,088 $ 284,579 $ 258,881 $ 329,793 $ Materials and Services 220 Operating Supplies - 2,000 2,000 3,681 1,000 330 Publicity/Subscriptions/Dues 890 - - 591 - 350 Professional Services 48,617 3,888 80,000 23,801 75,000 390 Other Purchased Services 3,270 27,000 50,000 - 50,000 510 Insurance 2,407 2,763 4,811 4,811 4,811 770 Contributions 58,349 26,559 30,000 - - 880 Administrative Expense 3,427 5,005 7,874 6,286 9,088 116,960 $ 67,215 $ 174,685 $ 39,170 $ 139,899 $ Intergovernmental Allocations 591 School Residential Rebate 813,047 1,011,034 1,102,027 1,206,098 1,344,558 813,047 $ 1,011,034 $ 1,102,027 $ 1,206,098 $ 1,344,558 $ Transfers 820 Transfer to TIF Debt Service 3,458,768 3,718,078 4,016,359 3,984,728 2,084,878 820 Trans to City Hall/PS Const. 1,656,137 - - - - 5,114,905 $ 3,718,078 $ 4,016,359 $ 3,984,728 $ 2,084,878 $ Capital Outlay 910 Land 1,909 - 650,000 642,275 - 920 Buildings - 149,568 - - - 930 Urban Renewal Projects 218,812 834,853 1,413,310 825,866 5,009,175 220,721 $ 984,421 $ 2,063,310 $ 1,468,141 $ 5,009,175 $ Contingency - - 100,000 - 50,000 Total Expenditures 6,470,225 $ 6,011,836 $ 7,740,960 $ 6,957,018 $ 8,958,303 $ Year end Available Cash 192,905 $ 47,758 $ Total Fund 7,933,865 $ 9,006,060 $ FY 2020 Budget Page 86 of 123 ---PAGE BREAK--- Tax Increment Debt Service Fund Purpose The Tax Increment Debt Service Fund was established pursuant to resolutions related to the sale of the City’s Series 2000, 2001 and 2004 Tax Increment Revenue Bonds. The resolutions specify that debt service requirements related to the bond issues be provided for through a special debt service fund. The resolutions also require the establishment of a bond reserve account, which has been provided for in this fund. The City refinanced the Series 2000, 2001, and 2004 Bonds in order to lower its interest rates in July, 2009 as part of a new bond issue which provided funding of $7,500,000 for the construction of the Emergency Services Center. The City received an A‐ and stable rating on the 2009 bond issue from Standard and Poor’s. The true interest cost on the 2009 bonds is 4.23% compared to the 5.8%‐6.625% interest rate of the 2000 bond, the 6% interest rate of the 2001 bond, and the 5.1% interest rate of the 2004 bond. The City refinanced the 2009 bond at the beginning of June 2015 to save money on interest by obtaining a new true interest cost of 2.619% instead of the 4.23% true interest cost. The City also issued $9,800,000 of Tax Increment Revenue Bonds in March 2016 as to finance a portion of the City Hall and Parking Structure project. The interest rate on these bonds is 2.21%. All bonds will be paid in full July 15, 2020. FY 2020 Objectives Meet debt service requirements on the 2015 and 2016 TIF Revenue Bonds. FY 2020 Budget Page 87 of 123 ---PAGE BREAK--- Tax Increment Debt Service Debt - 3110 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Investment Earnings 371010 Investment Earnings 19,812 $ 31,324 $ 30,000 $ 58,909 $ 59,140 $ Other Financing Sources 383011 Transfer from TIF District Fund 3,458,768 $ 3,718,078 $ 4,016,359 $ 3,984,728 $ 2,084,878 $ Total 3,458,768 3,718,078 4,016,359 3,984,728 2,084,878 Total Fund Revenue 3,478,579 $ 3,749,402 $ 4,046,359 $ 4,043,637 $ 2,144,018 $ 102000 Debt Service 3,600,755 $ 3,936,405 $ 102000 Debt Service Reserve 1,698,300 $ 1,698,300 $ Total Resources 9,345,414 $ 7,778,723 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 490200 Debt Service 610 Principal 2,806,000 3,125,000 3,471,000 3,461,442 3,848,000 620 Interest 359,573 316,534 239,709 249,267 154,909 630 Paying Agent Fees - - - - - 3,165,573 $ 3,441,534 $ 3,710,709 $ 3,710,709 $ 4,002,909 $ Total Expenditures 3,165,573 $ 3,441,534 $ 3,710,709 $ 3,710,709 $ 4,002,909 $ 102000 Debt Service 3,936,405 $ 2,077,514 $ 102000 Debt Service Reserve 1,698,300 $ 1,698,300 $ Total Requirements 9,345,414 $ 7,778,723 $ FY 2020 Budget Page 88 of 123 ---PAGE BREAK--- Impact Fee Fund Impact Fee Fund FY 2020 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. FY 2020 Objectives The objective of the Impact Fee Fund for this fiscal year is to provide a segregated fund to account for appropriate impact fee project expenditures. The City has established an Impact Fee Advisory Committee to help monitor the impact fees and advise the City on appropriate expenditures. A five‐year review of the impact fee calculation took place in FY 2013 and a second one was completed in FY 2019. Projects for FY 2020 include the Armory Park Path Improvement Project, Voerman Road Path Improvement, Whitefish Avenue Stormwater Project, and Sump Collection System Project. FY 2020 Budget Page 89 of 123 ---PAGE BREAK--- Impact Fees - 2399 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Charges for Services 341072 Impact Fee - Paved Trails 37,838 52,237 38,000 98,965 100,000 341073 Impact Fee - Park Maint Bldg 2,184 3,452 2,500 11,716 2,500 341074 Impact Fee - ESC 86,073 103,004 80,000 181,044 20,000 341075 Impact Fee - City Hall/Park Str. 81,526 97,480 80,000 148,565 20,000 341076 Impact Fee - Stormwater 25,154 26,046 24,000 36,197 24,000 232,775 $ 282,218 $ 224,500 $ 476,487 $ 166,500 $ Investment Earnings 371010 Investment Earnings 1,657 2,419 2,000 9,018 8,000 1,657 $ 2,419 $ 2,000 $ 9,018 $ 8,000 $ Total Fund Revenue 234,432 $ 284,637 $ 226,500 $ 485,505 $ 174,500 $ 101000 Beginning Available Cash: 292,838 $ 458,520 $ Paved Trails 63,119 125,176 Park Maint Building 1,468 9,327 ESC 66,649 133,840 City Hall/Parking Structure 27,878 70,792 Stormwater 133,725 119,385 Total Resources 519,338 $ 633,020 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Capital Outlay 930 Improvements - Stormwater - - 87,500 79,946 87,500 930 Improvements - ESC - 43,481 60,500 30,400 938 Improvements - Paved Trails 63,095 3,838 92,102 11,693 150,000 63,095 $ 47,319 $ 240,102 $ 122,039 $ 237,500 $ Transfers 820 TIF-Park Maint Building 4,013 2,194 3,968 3,968 - 820 TIF- ESC Bond Pmt 199,373 - 86,149 86,149 - 820 TIF-City Hall/Park Str. Bond 188,098 71,965 107,878 107,878 - 391,484 $ 74,159 $ 197,994 $ 197,995 $ - $ Total Expenditures 454,579 $ 121,478 $ 438,096 $ 320,034 $ 237,500 $ 101000 Ending Available Cash: 81,242 $ 395,520 $ Paved Trails 10,017 80,776 Park Maint Building - 11,827 ESC - 154,340 City Hall/Parking Structure - 91,292 Stormwater 71,225 57,285 Total Requirements 519,338 $ 633,020 $ FY 2020 Budget Page 90 of 123 ---PAGE BREAK--- Library Fund CDBG/HOME Homebuyers Assistance Fund ‐ 2945 Purpose The CDBG/HOME Homebuyers Assistance Fund provides budget authority to facilitate a “pass‐ through” grant for first‐time homebuyer assistance in Whitefish. The Community Development Block Grant (CDBG) Program pays grant funds to the City of Whitefish. These funds are then paid to the Whitefish Housing Authority. The Housing Authority administers the program. In addition to the CDBG Program, the Whitefish Housing Authority also participates in the HOME Grant Program. FY 2020 Objectives The objective of the CDBG/HOME Homebuyers Assistance Fund for this fiscal year is to facilitate the pass‐through of grant dollars to the Whitefish Housing Authority. Housing Rehabilitation Fund ‐ 2987 Purpose The Housing Rehabilitation Fund provides budget authority to facilitate the City’s Housing Rehabilitation Revolving Loan Program for qualified homeowners and property owners. The program is administered by the Whitefish Housing Authority through an interlocal agreement with the City. FY 2020 Objectives The objective of the Housing Rehabilitation Fund for this fiscal year is to comply with Federal requirements to manage the repayment and reuse of rehabilitation loans. Affordable Housing Fund ‐ 2989 Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s voluntary affordable housing cash in‐lieu program. FY 2020 Objectives The objective of the Affordable Housing Fund for this fiscal year is to administer the affordable housing cash in‐lieu program in cooperation with the Whitefish Housing Authority. FY 2020 Budget Page 91 of 123 ---PAGE BREAK--- CDBG/HOME Homebuyers Assistance Fund - 2945 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Intergovernmental Revenues 331009 CDBG/HOME Grant - - 400,000 - 400,000 Total Revenue - $ - $ 400,000 $ - $ 400,000 $ 101000 Beginning Available Cash - - Total Resources 400,000 $ 400,000 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 470600 Homebuyers Assistance 794 Acq. of Rentals/Homes Purchase - - 380,000 - 380,000 880 Administrative Expense - - 20,000 - 20,000 - - 400,000 - 400,000 Total Expenditures - $ 400,000 $ 400,000 $ Housing Rehabilitation Fund - 2987 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Miscellaneous Revenue 362000 Miscellaneous Revenue - - 20,000 - 20,000 - $ - $ 20,000 $ - $ 20,000 $ Investment Earnings 373030 HOME Loan Repayments 2,041 45 2,500 2,500 373070 USDA Program Loan Repayments 355 315 5,000 5,000 2,396 $ 360 $ 7,500 $ - $ 7,500 $ Total Fund Revenue 2,396 $ 360 $ 27,500 $ - $ 27,500 $ 101000 Beginning Available Cash 429 $ 744 $ Total Resources 27,929 $ 28,244 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Materials and Services 470200 USDA Housing Rehab Projects - 3,300 18,900 - 18,900 470440 HOME Grant Projects - - 9,029 - 9,344 Total Expenditures - $ 3,300 $ 27,929 $ - $ 28,244 $ FY 2020 Budget Page 92 of 123 ---PAGE BREAK--- Affordable Housing Fund - 2989 (Cash-in-Lieu of Affordable Housing) 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 362004 Cash-in-Lieu Payments - - 100,000 - 598,000 Total Revenue - $ - $ 100,000 $ - $ 598,000 $ 101000 Beginning Available Cash 1,000 1,000 Total Resources 101,000 $ 599,000 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2018 Materials and Services 794 Homeowner Assistance - - 101,000 - 499,000 Total Expenditures - $ - $ 101,000 $ - $ 499,000 $ FY 2020 Budget Page 93 of 123 ---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 2020 Objectives The objective of the Sidewalk Districts Fund for this fiscal year is to accumulate funds for future projects and provide for construction of sidewalks as funds become available. FY 2020 Budget Page 94 of 123 ---PAGE BREAK--- Sidewalk Districts Fund - 2992 (cash in lieu) 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Investment Earnings 371010 Investment Earnings 803 1,554 1,600 3,333 3,300 803 $ 1,554 $ 1,600 $ 3,333 $ 3,300 $ Other Financing Sources 381060 Cash In-lieu - District E - - - 33,471 - 381061 Cash-in-lieu - District W 6,896 31,478 - 4,801 - 381062 Cash-in-lieu - District N 4,860 - - 30,374 - 11,756 $ 31,478 $ - $ 68,646 $ - $ Total Fund Revenue 12,559 $ 33,032 $ 1,600 $ 71,979 $ 3,300 $ 101000 Beginning Available Cash 187,794 $ 259,887 $ Total Resources 189,394 $ 263,187 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Capital Outlay 430267 East District Improvements - - 15,006 - 49,438 430268 West District Improvements - - 102,206 - 109,191 430269 North District Improvements - - 72,182 - 104,558 Total Expenditures - $ - $ 189,394 $ - $ 263,187 $ Total Fund - $ - $ FY 2020 Budget Page 95 of 123 ---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 2020 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. FY 2020 Budget Page 96 of 123 ---PAGE BREAK--- Subdivision Street Trees - 2993 (cash in lieu) 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Investment Earnings 371010 Investment Earnings - - 300 - 300 - $ - $ 300 $ - $ 300 $ Other Financing Sources 343301 Subdivision Trees Agreement 10,500 20,580 - 2,520 - 10,500 $ 20,580 $ - $ 2,520 $ - $ Total Fund Revenue 10,500 $ 20,580 $ 300 $ 2,520 $ 300 $ 101000 Beginning Available Cash 31,080 $ 24,780 $ Total Resources 31,380 $ 25,080 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2020 Budget FY 2020 Materials and Services 230 Repair & Maintenance Supplies - - 31,380 8,820 25,080 Total Expenditures - $ - $ 31,380 $ 8,820 $ 25,080 $ Total Fund - $ - $ FY 2020 Budget Page 97 of 123 ---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 2020 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. Residential replacement and retrofitting are expected to occur during FY 2020. Over a short‐time, this replacement is expected to reducing energy cost and repair and maintenance costs. However, a 3.1% increase in the Commercial and Residential Lighting District Assessments is included in FY 2020 to ensure adequate cash reserves in each fund. Significant or changed appropriations during FY 2020 are: Item/Project Cost Revenue Changes 3.1% (CPI) increase in the Commercial Lighting Assessment for FY 2020 and additional properties added to the district $6,407 3.1% (CPI) increase in the Residential Lighting Assessment for FY 2020 $3,327 Rebate from Flathead Electric for Residential LED Conversion Project (carry‐over from FY 2019) $14,500 Expenditure Changes Complete Residential LED Lighting Conversion Project to reduce operating and maintenance costs in current and future years (carry‐over from FY 2019) $10,000 Reduction in utility expenditures for Residential Lighting District due to LED Conversion Project in FY 2019 $7,000 Additional reduction in utility costs for Commercial Lighting District due to LED Conversion Project completed in FY 2018 $2,000 FY 2020 Budget Page 98 of 123 ---PAGE BREAK--- Residential Light District Fund - 2400 (Lighting Dist 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Miscellaneous Revenue 362000 Miscellaneous Revenue - - 14,500 - 14,500 363010 Maintenance Assessments 86,570 94,255 99,970 102,266 103,297 363040 Penalties & Interest 234 307 300 372 300 Total Fund Revenue 86,805 $ 94,562 $ 114,770 $ 102,638 $ 118,097 $ 101000 Beginning Available Cash 44,685 $ 43,117 $ Total Resources 159,454 $ 161,215 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Personnel Services 110 Salaries 21,024 20,653 21,433 17,937 18,006 120 Overtime 81 8 172 66 175 140 Employer Contributions 5,280 5,203 7,583 6,622 6,728 26,385 $ 25,864 $ 29,188 $ 24,625 $ 24,909 $ Materials and Services 230 Repair & Maintenance Supplies 19,370 18,830 17,000 10,336 17,000 340 Utility Services 39,096 37,140 39,000 39,240 32,000 360 Repair & Maintenance Services 2,320 2,228 1,600 5,105 1,600 510 Insurance 314 422 605 600 500 880 Administrative Costs 476 564 545 645 690 61,576 $ 59,184 $ 58,750 $ 55,926 $ 51,790 $ Capital Outlay 940 Machinery & Equipment - - 50,500 23,414 10,000 - $ - $ 50,500 $ 23,414 $ 10,000 $ Total Expenditures 87,961 $ 85,048 $ 138,438 $ 103,965 $ 86,699 $ Ending Available Cash 21,016 $ 74,516 $ Total Fund 159,454 $ 161,215 $ FY 2020 Budget Page 99 of 123 ---PAGE BREAK--- Commercial Light District Fund - 2410 (Lighting Dist 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Miscellaneous Revenue 362000 Miscellaneous Revenue - - - 92 - 363010 Maintenance Assessments 80,869 91,502 94,339 92,292 100,746 363040 Penalties & Interest 161 262 250 258 250 Total Revenue 81,030 $ 91,765 $ 94,589 $ 92,642 $ 100,996 $ 101000 Beginning Available Cash - 47,375 Total Resources 94,589 $ 148,371 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Personnel Services 110 Salaries 21,024 20,653 21,433 17,937 18,006 120 Overtime 81 8 172 66 175 140 Employer Contributions 5,250 5,203 7,583 6,622 6,728 26,355 $ 25,864 $ 29,188 $ 24,625 $ 24,909 $ Materials and Services 230 Repair & Maintenance Supplies 20,197 30,178 5,000 2,953 12,000 340 Utility Services 23,746 27,122 18,000 14,911 16,000 360 Repair & Maintenance Services 7,215 22,858 12,000 5,000 510 Insurance 314 422 605 600 500 880 Administrative Costs 476 564 545 645 690 51,948 $ 81,144 $ 36,150 $ 19,109 $ 34,190 $ Total Requirements 78,303 $ 107,008 $ 65,338 $ 43,734 $ 59,099 $ Ending Available Cash 29,251 $ 89,272 $ Total Fund 94,589 $ 148,371 $ FY 2020 Budget Page 100 of 123 ---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 2020 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 2020 are: Item/Project Amount Revenue Changes Increase in Street Maintenance Assessment of 3.1% to address the increasing costs to maintain and improve streets and the addition of new properties within the district $79,257 Increase in Water Utility Right of Way Fee $5,047 Increase in Wastewater Utility Right of Way Fee $26,970 Expenditure Changes Increase in repair and maintenance services for additional street overlays (total $160,000) $10,000 Increase in professional services to contract with a consultant to assist in the transportation plan update $50,000 #1 Capital Improvement – Central Avenue Slump Repairs (100% Budgeted in TIF Fund) $0 #2 Capital Improvement – Washington/Skyles Wall Replacement (100% Budgeted in TIF Fund) $0 #3 Capital Improvement – Sidewalk Extension Project (carry‐over from FY 2019) $25,000 #1 Capital Equipment – Dump trailer (split Street/Water/Wastewater) $2,000 #2 Capital Equipment – Pressure Washer (split Street/Water/Wastewater) $3,000 #3 Capital Equipment – Air Compressor (split Street/Water/Wastewater $10,000 and Parks & Rec $10,000) $3,333 #4 Capital Equipment – Shop Upgrades (split Street/Water/Wastewater) $6,000 #5 Capital Equipment – Pickup 4x4 (350 – Dump Bed) (split Street/Water/Wastewater) $7,000 #6 Capital Equipment – Pickup, 4x4 ‐ Replace 2004 Ford F150 XL (split Street/Water/Wastewater) $9,000 #7 Capital Equipment – Dump Truck (split Street/Water/Wastewater) $42,000 FY 2020 Budget Page 101 of 123 ---PAGE BREAK--- Street Fund - 2110 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Licenses and Permits 322031 Cable T.V. Franchise Fee 75,863 103,990 100,000 114,356 115,000 322035 Water Utility ROW Fee 155,057 174,315 174,689 176,190 179,738 322036 Wastewater Utility ROW Fee 138,858 162,086 171,139 177,336 198,109 323022 Street Excavation Permit Fees 3,350 3,746 3,500 4,575 3,500 373,128 $ 444,137 $ 449,329 $ 472,457 $ 496,347 $ Intergovernmental Revenues 335040 Gasoline Tax Apportionment 149,412 151,121 156,115 156,115 158,382 149,412 $ 151,121 $ 156,115 $ 156,115 $ 158,382 $ Charges for Services 343370 Plan Review/Const. Oversight 1,375 1,310 1,400 3,464 1,400 1,375 $ 1,310 $ 1,400 $ 3,464 $ 1,400 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 15,029 31,112 5,000 17,956 15,000 363010 Maintenance Assessments 844,539 947,287 974,956 1,007,786 1,054,213 363040 Penalties and Interest 2,530 2,737 2,500 3,404 2,800 862,098 $ 981,136 $ 982,456 $ 1,029,146 $ 1,072,013 $ Total Fund Revenue 1,386,013 $ 1,577,704 $ 1,589,300 $ 1,661,182 $ 1,728,142 $ Beginning Available Cash 1,074,046 1,439,136 $ Total Resources 2,663,346 $ 3,167,278 $ FY 2020 Budget Page 102 of 123 ---PAGE BREAK--- Street Fund - 2110 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 430200 Street and Alley Personnel Services 110 Salaries 426,756 393,832 297,751 343,661 326,466 111 Seasonal - - 2,376 6,607 2,376 112 Part-Time Salaries 4,518 4,033 5,142 4,301 5,368 120 Overtime 2,514 3,591 3,716 2,374 4,486 140 Employer Contributions 205,462 193,183 133,327 156,359 150,104 639,249 $ 594,639 $ 442,312 $ 513,302 $ 488,800 $ Materials and Services 210 Office Supplies/Materials 792 3,183 3,000 1,413 2,000 220 Operating Supplies/Materials 14,738 20,496 15,700 16,727 13,750 230 Repair & Maintenance Supplies 82,700 100,308 79,000 93,058 97,000 310 Communication & Transportation 85 15 400 45 2,000 320 Printing 496 89 1,000 935 1,000 330 Notices, Subscriptions, Dues 7,704 7,928 16,100 10,163 24,150 340 Utility Service 10,529 14,041 15,386 13,823 13,700 350 Professional Services 11,156 3,049 16,100 9,091 86,100 360 Repair & Maintenance Services 22,443 7,467 184,500 24,693 189,500 370 Travel & Training 2,215 3,653 7,000 1,788 7,500 390 Other Purchased Services 45 77 500 145 500 397 Contract Services 8,395 11,089 4,500 2,062 - 510 Insurance Expense 11,500 20,645 22,200 17,656 22,200 530 Rent/Leases 1,192 1,170 1,296 1,263 1,296 540 Special Assessments 29,219 29,425 29,500 29,490 29,500 880 Administrative Expense 12,092 12,795 13,013 12,299 16,565 215,301 $ 235,430 $ 409,195 $ 234,651 $ 506,761 $ Capital Outlay 932 Street Improvements 161,179 543,988 455,100 286,549 25,000 940 Machinery & Equipment 87,519 161,478 65,000 21,715 72,333 248,698 $ 705,466 $ 520,100 $ 308,264 $ 97,333 $ Transfers 820 Transfer to BARSAA Fund - - 10,212 9,014 7,350 - $ - $ 10,212 $ 9,014 $ 7,350 $ Total Street and Alley 1,103,248 $ 1,535,535 $ 1,381,819 $ 1,065,231 $ 1,100,244 $ FY 2020 Budget Page 103 of 123 ---PAGE BREAK--- Street Fund - 2110 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 430251 Ice and Snow Removal Personnel Services 110 Salaries 67,288 74,495 68,250 54,612 70,980 120 Overtime 6,366 15,274 7,350 6,973 7,000 140 Employer Contributions 38,065 44,621 38,850 31,910 40,404 111,719 $ 134,390 $ 114,450 $ 93,495 $ 118,384 $ Materials and Services 220 Operating Supplies/Materials 55 2,115 8,000 57 4,000 230 Repair & Maintenance Supplies 57,951 51,335 55,000 59,922 67,000 360 Repair & Maintenance Services 10,660 155 16,300 9,678 17,500 397 Contract Services 2,893 600 50,000 28,950 50,000 510 Insurance 588 1,567 2,800 2,798 2,800 72,147 $ 55,772 $ 132,100 $ 101,405 $ 141,300 $ Capital Outlay 940 Machinery & Equipment 15,840 $ 72,015 $ 28,244 $ 24,457 $ - $ Total Ice and Snow Removal 199,705 $ 262,177 $ 274,794 $ 219,357 $ 259,684 $ Total Expenditures 1,302,954 $ 1,797,712 $ 1,656,613 $ 1,284,588 $ 1,359,928 $ Year End Available Cash 1,006,733 $ 1,807,350 $ Total Street Fund 2,663,346 $ 3,167,278 $ FY 2020 Budget Page 104 of 123 ---PAGE BREAK--- Gas Tax – BaRSAA Fund Purpose The Bridge and Road Safety and Accountability Act (BaRSAA) Program was established by House Bill 473 during the 2017 Legislature that is funded by an increase in the gas tax for the State of Montana. The BaRSAA program funds are allocated to each city, town, and county in Montana using the same allocation formula as the originally allocated gas tax. The Montana Department of Transportation must allocate funds by March 1st of each year. Local governments must match the program funds requested in a ratio of 20:1 and identify a project to request funds. The City has 5 years from the date of receipt to spend the monies received. FY 2020 Objectives The objective of the Gas Tax ‐ BaRSAA Fund for this fiscal year is to continue accumulating and expending BaRSAA gas tax allocations for the design, engineering, and construction of Monegan Street Improvement Project. FY 2020 Budget Page 105 of 123 ---PAGE BREAK--- Gas Tax - BaRSAA Fund - 2821 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Intergovernmental Revenues 335041 Gas Tax - BaRSAA - - 204,232 180,270 147,000 - $ - $ 204,232 $ 180,270 $ 147,000 $ Miscellaneous Revenues 365000 Contributions & Donations - - - - 75,000 - $ - $ - $ - $ 75,000 $ Other Financing Sources 383000 Transfer from Streets Fund - - 10,212 9,014 7,350 - $ - $ 10,212 $ 9,014 $ 7,350 $ Total Fund Revenue - $ - $ 214,444 $ 189,284 $ 229,350 $ Beginning Available Cash - - - - 163,309 Total Resources 214,444 $ 392,659 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 430200 Street and Alley Capital Outlay 932 Street Improvements - - - 25,975 225,000 - $ - $ - $ 25,975 $ 225,000 $ . Total Expenditures - $ - $ 25,975 $ 225,000 $ Ending Available Cash 214,444 $ 167,659 $ Total Gas Tax - BaRSAA Fund 214,444 $ 392,659 $ FY 2020 Budget Page 106 of 123 ---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 2020 Objectives The objectives of the Stormwater Fund for this fiscal year is to provide continuing maintenance and improvements for the City’s stormwater system, as well as contract services necessary to implement environmental regulations. The Fund is supported by a stormwater utility assessment on all properties within the City. In FY11 the assessment was reduced from $72 per parcel to $12.53 to provide relief to taxpayers during the recession. The assessment remained at $12.53 through FY 2018. The FY 2019 budget increased the assessment up to $62.53 to cover most of the actual costs of maintenance and capital improvements needed for the Stormwater system. However, additional increases are necessary. With the lower than expected taxable value increase, a Stormwater Assessment increase has been included in the FY20 budget of $15.00 per lot, for a total assessment of $77.53 per lot. Significant or changed appropriations during FY 2020 are: Item/Project Amount Revenue Changes Increase in Stormwater Assessment Revenue – increase of $15.00 per lot $93,871 Expenditure Changes #1 Capital Improvement Project – Sump Pump Collection $50,000 #2 Capital Improvement Project – Cow Creek Nutrient Trading $20,000 #3 Capital Improvement Project – Riverside Stormwater Treatment Pond BMP Improvements $25,000 #4 Capital Improvement Project – Armory Road Drainage Improvements including Engineering and Construction $150,000 #5 Capital Improvement Project – Stormwater improvements for the Monegan Road Phase II Project $100,000 #6 Capital Improvement Project – Stormwater improvements for the State Park Road Reconstruction Project $250,000 FY 2020 Budget Page 107 of 123 ---PAGE BREAK--- Stormwater Fund - 2525 8/13/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Charges for Services 343370 Plan Review / Construction Oversight 9,438 11,471 10,000 14,600 10,000 9,438 $ 11,471 $ 10,000 $ 14,600 $ 10,000 $ Miscellaneous Revenue 363010 Maintenance Assessments 66,790 67,630 351,158 316,610 443,703 363040 Penalties and Interest 224 206 1,600 589 600 67,014 $ 67,836 $ 352,758 $ 317,199 $ 444,303 $ Total Fund Revenue 76,452 $ 79,307 $ 362,758 $ 331,799 $ 454,303 $ Beginning Available Cash 681,624 841,628 Total Resources 1,044,382 $ 1,295,931 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Personnel Services 110 Salaries - - 95,378 89,142 97,502 120 Overtime - - 3,185 529 2,135 140 Employer Contributions - - 46,808 41,620 48,630 - $ - $ 145,371 $ 131,291 $ 148,267 $ Materials and Services 210 Office Supplies/Materials - - 500 - 500 220 Operating Supplies 9 95 4,000 682 4,000 230 Repair & Maintenance Supplies 1,522 1,894 10,000 568 7,000 310 Postage & Freight 200 - 1,000 - 1,000 330 Publicity/Subscriptions/Dues 156 - 1,000 - 1,000 340 Utility Services - - 500 - 500 350 Professional Services - 14,894 - 10,966 - 360 Repair & Maintenance Services 523 - 2,000 - 2,000 370 Travel & Training 310 600 2,500 - 2,500 390 Other Purchased Services 21 - 2,000 - 2,000 397 Contract Services - - - - 100 730 Whitefish Lake Institute Grant 6,666 6,667 6,667 6,667 6,667 880 Administrative Expense - - 3,393 3,211 4,084 9,408 $ 24,150 $ 33,560 $ 22,094 $ 31,351 $ Capital Outlay 930 Improvements 1,185 3,290 242,500 2,067 595,000 1,185 $ 3,290 $ 242,500 $ 2,067 $ 595,000 $ Total Expenditures 10,593 $ 27,440 $ 421,431 $ 155,452 $ 774,618 $ Ending Available Cash 622,951 521,313 Total Stormwater Fund 1,044,382 $ 1,295,931 $ FY 2020 Budget Page 108 of 123 ---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 2020 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 2020 are: Item/Project Amount Revenue Changes Increase in charges for water service based on year‐to‐date figures $100,969 Increase in impact fees based on prior year trends and year‐to‐date actuals $45,000 Increase in investment earnings based on new investment strategy and higher rates $61,000 Increase in estimated transfer from Resort Tax $71,428 Expenditure Changes Increase in repair and maintenance supplies due to increased cost for meters $33,463 Decrease in utility services due to the anticipated pay‐off of the hydro plant in 2019 and resulting savings in electricity costs $31,200 Increase in right of way fees paid to Streets Fund $5,048 Increase in property tax relief transfer for amounts estimated to be received over the required debt payments $15,196 Contribution to AIS Inspection Station at State Park for FY 2020 for personnel costs $48,498 Continued contribution to City AIS Program other than State Park $14,812 #1 Capital Improvement – South Water Storage & Production – 100% Impact Fees $600,000 #2 Capital Improvement – Cast Iron Water Main Replacement – 25% Impact Fees (partial carry‐over from FY 2019) $1,000,000 #3 Capital Improvement – Water Treatment Plant Expansion $800,000 #4 Capital Improvement – Decontamination Station Site Improvements $50,000 #5 Capital Improvement – Armory Road Watermain – 100% Impact Fees $120,000 #6 Capital Improvement – Suncrest Conversion (carry‐over from FY 2019) $75,000 #8 Capital Improvement – Reinstate First Creek Supply (carry‐over from FY 2019) $25,000 #9 Capital Improvement – Water Plant Remote Telemetry $50,000 FY 2020 Budget Page 109 of 123 ---PAGE BREAK--- Water Fund #1 Capital Equipment – Dump trailer (split Street/Water/Wastewater) $2,000 #2 Capital Equipment – Pressure Washer (split Street/Water/Wastewater) $3,000 #3 Capital Equipment – Air Compressor (split Street/Water/Wastewater $10,000 and Parks & Rec $10,000) $3,333 #4 Capital Equipment – Shop Upgrades (split Street/Water/Wastewater) $6,000 #5 Capital Equipment – Pickup 4x4 (350 – Dump Bed) (split Street/Water/Wastewater) $7,000 #6 Capital Equipment – Pickup, 4x4 ‐ Replace 2004 Ford F150 XL (split Street/Water/Wastewater) $9,000 #7 Capital Equipment – Dump Truck (split Street/Water/Wastewater) $42,000 #8 Capital Equipment – Automatic Reading System (split Water/Wastewater) $75,000 #9 Capital Equipment – PLC Hardware/Software Upgrade (split Water/Wastewater) $5,000 FY 2020 Budget Page 110 of 123 ---PAGE BREAK--- Water Fund - 5210 8/13/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Charges for Services 341077 5% Admin Fee for Impact Fees 10,276 12,578 9,000 17,490 11,250 343021 Water Usage Charges 3,101,137 3,485,863 3,493,785 3,521,199 3,594,754 343025 Impact Fees - Water 206,657 248,256 180,000 338,180 225,000 343026 Installation Fees 39,970 48,976 45,000 77,568 45,000 343027 Miscellaneous Income 21,784 33,966 28,000 24,336 28,000 343029 Late Fees 34,810 33,545 35,000 36,620 35,000 343370 Plan Review/Const. Oversight 2,512 1,534 2,000 6,194 2,500 3,417,146 $ 3,864,717 $ 3,792,785 $ 4,021,587 $ 3,941,504 $ Miscellaneous Revenues 363050 Latecomer Fees 14,310 4,960 1,500 6,128 3,000 14,310 $ 4,960 $ 1,500 $ 6,128 $ 3,000 $ Investment Earnings 371010 Investment Earnings 27,262 44,627 44,000 100,803 100,000 371010 Investment Earnings (Impact) 6,568 11,259 11,000 18,834 16,000 33,830 $ 55,886 $ 55,000 $ 119,637 $ 116,000 $ Other Financing Sources 383002 Transfer from Resort Tax 898,726 979,317 985,150 1,046,280 1,056,578 898,726 $ 979,317 $ 985,150 $ 1,046,280 $ 1,056,578 $ Total Revenue 4,364,012 $ 4,904,879 $ 4,834,435 $ 5,193,632 $ 5,117,082 $ 101000 Beginning Available Cash 4,226,222 5,396,787 102110 Impact Fee Balance 1,052,163 1,076,005 102213 Debt Srvc, Debt Rsrv, Surplus Bal. 924,651 926,181 6,203,036 $ 7,398,973 $ Total Resources 11,037,471 $ 12,516,055 $ FY 2020 Budget Page 111 of 123 ---PAGE BREAK--- Water Fund - 5210 8/13/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Personnel Services 110 Salaries 653,414 724,628 782,419 722,180 782,248 111 Seasonal - - 2,376 - 2,376 112 Part Time Salaries 7,657 7,259 12,400 7,663 12,947 120 Overtime 19,663 18,025 18,250 13,527 19,328 125 Stand By or Call Back - 8,270 - 132 - 140 Employer Contributions 287,146 318,522 367,523 330,383 377,907 967,879 $ 1,076,704 $ 1,182,968 $ 1,073,885 $ 1,194,806 $ Materials and Services 210 Office Supplies/Materials 2,908 4,556 4,000 3,486 3,500 220 Operating Supplies 42,896 42,215 59,600 57,472 55,550 230 Repair & Maintenance Supplies 98,432 134,960 186,130 160,692 219,593 310 Postage & Freight 16,731 23,428 20,900 21,059 22,500 320 Printing 913 175 750 1,353 2,000 330 Publicity/Subscriptions/Dues 16,758 21,259 27,151 29,767 29,390 340 Utility Services 67,282 89,562 72,450 84,066 41,250 350 Professional Services 26,740 22,291 35,250 18,187 30,150 360 Repair & Maintenance Services 87,326 48,445 41,500 41,803 33,000 370 Travel & Training 5,063 8,540 13,200 8,765 12,700 390 Other Purchased Services 32,766 31,541 30,500 31,669 23,500 397 Contract Services 31,093 15,358 22,050 3,531 19,812 510 Insurance 23,187 29,037 45,000 37,341 45,000 530 Rent/Leases 19,838 10,947 10,256 11,731 11,296 540 Special Assessments 8,942 9,250 7,555 8,274 19,055 545 Water Utility ROW Fee 155,057 174,315 174,689 176,190 179,738 730 Whitefish Lake Institute 12,686 24,387 6,667 23,774 6,667 880 Administrative Expense 18,695 23,350 27,653 26,131 32,871 667,315 $ 713,616 $ 785,301 $ 745,291 $ 787,572 $ Total Water Operating 1,635,194 $ 1,790,320 $ 1,968,269 $ 1,819,176 $ 1,982,378 $ Capital Outlay 910 Land - - 400,000 - - 920 Buildings 3,045 21,612 - 7,307 - 930 Improvements 328,807 1,256,680 1,015,545 551,460 2,720,000 940 Machinery and Equipment 44,757 95,928 129,000 54,930 154,833 376,609 $ 1,374,220 $ 1,544,545 $ 613,697 $ 2,874,833 $ Debt Service 610 Water Bonds - Principal 501,000 514,000 495,000 495,000 108,000 620 Water Bonds - Interest 48,054 37,794 27,439 26,439 19,274 611 Haskill Basin Bond - Principal 647,000 717,000 781,000 781,000 851,000 621 Haskill Basin Bond - Interest 192,625 175,950 157,588 157,588 137,625 1,388,679 $ 1,444,744 $ 1,461,026 $ 1,460,027 $ 1,115,899 $ FY 2020 Budget Page 112 of 123 ---PAGE BREAK--- Water Fund - 5210 8/13/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Other Financing Uses 820 Property Tax Relief - Haskill 319,485 52,972 92,496 92,496 107,692 820 AIS State Park Transfer - 40,376 50,511 50,511 48,498 319,485 $ 93,348 $ 143,007 $ 143,007 $ 156,191 $ Total Expenditures 3,719,967 $ 4,702,632 $ 5,116,847 $ 4,035,906 $ 6,129,300 $ Ending Available Cash 4,421,247 5,153,309 Ending Impact Fee Balance 528,163 347,005 Debt Service Ending Balance 971,214 886,441 5,920,624 $ 6,386,755 $ Total Water Fund 11,037,471 $ 12,516,055 $ FY 2020 Budget Page 113 of 123 ---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 2020 Objectives The objective of the Wastewater Fund for this fiscal year is to collect and treat the community’s wastewater and provide for preventative and emergency maintenance for the system as needed. In addition, purchase of equipment and construction will begin FY 2020 for the the mandated update to the wastewater treatment plant by the State of Montana and the EPA. Significant or changed appropriations during FY 2020 are: Item/Project Amount Revenue Changes Increase in Charges for Wastewater (Sewer) Service based on assumed rate increase recommended in the rate study to help fund the upgrade of the WWTP $539,393 Increase in wastewater impact fees based on year‐to‐date figures and increase approved in January 2019 $145,000 Increase in investment earnings based on new investment strategy and higher rates $38,000 Increase grant revenue for TSEP and RRGL that was awarded for the WWTP Upgrade $712,500 Increase in SRF loan proceeds to start funding equipment purchases and construction for the WWTP Upgrade $4,700,000 Expenditure Changes Increase in operating supplies based on actuals and known treatment needed for FY 2019 $28,650 Increase in repair and maintenance supplies due to increased cost for meters $128,500 Increase in right of way fees paid to Streets Fund $26,970 Decrease in electricity costs due to the Hydro Plant being paid off in 2019 $7,112 Capital Improvement – Glenwood Lift Station (roll‐over from FY 2019) $10,000 #1 Capital Improvement – WWTP Upgrade (partial carry‐over from FY 2019) $9,412,000 #2 Capital Improvement – Manhole & Pipe Rehab $110,000 #3 Capital Improvement – Upgrade 1730 LF of collection mains to enhance capacity as per Wastewater Facility Plan $100,000 FY 2020 Budget Page 114 of 123 ---PAGE BREAK--- Wastewater Fund #1 Capital Equipment – Dump trailer (split Street/Water/Wastewater) $2,000 #2 Capital Equipment – Pressure Washer (split Street/Water/Wastewater) $3,000 #3 Capital Equipment – Air Compressor (split Street/Water/Wastewater $10,000 and Parks & Rec $10,000) $3,333 #4 Capital Equipment – Shop Upgrades (split Street/Water/Wastewater) $6,000 #5 Capital Equipment – Pickup 4x4 (350 – Dump Bed) (split Street/Water/Wastewater) $7,000 #6 Capital Equipment – Pickup, 4x4 ‐ Replace 2004 Ford F150 XL (split Street/Water/Wastewater) $9,000 #7 Capital Equipment – Dump Truck (split Street/Water/Wastewater) $42,000 #8 Capital Equipment – Automatic Reading System (split Water/Wastewater) $75,000 #9 Capital Equipment – PLC Hardware/Software Upgrade (split Water/Wastewater) $5,000 FY 2020 Budget Page 115 of 123 ---PAGE BREAK--- Wastewater Fund - 5310 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Intergovernmental Revenues 334120 TSEP Grant 276,016 - - - 593,750 334121 DNRC Planning Grants 60,070 - - - - 334121 RRGL & WRDA Grants - - - - 118,750 336,086 $ - $ - $ - $ 712,500 $ Charges for Services 341077 5% Admin Fee for Impact Fees 10,478 12,052 10,750 24,083 18,000 343031 Sewer Service Charges 2,777,167 3,241,717 3,422,787 3,540,822 3,962,180 343032 Inspection Fees 1,770 2,380 2,000 3,080 2,000 343033 Impact Fees - Wastewater 211,219 239,793 215,000 481,703 360,000 343034 Impact Fees - Big Mt. 33,508 17,469 12,000 50,044 20,000 343036 Miscellaneous Income 3,143 3,672 3,000 540 3,000 343370 Plan Review/Const. Oversight Fees 2,313 1,626 1,500 6,615 2,000 3,039,597 $ 3,518,709 $ 3,667,037 $ 4,106,887 $ 4,367,180 $ Miscellaneous Revenues 363040 Penalties and Interest 2,163 - - - - 362000 Miscellaneous 4,155 - 3,000 540 - 6,318 $ - $ 3,000 $ 540 $ - $ Investment Earnings 371010 Investment Earnings 13,028 27,306 27,000 60,981 60,000 371010 Investment Earnings - Impact Fees 5,569 5,000 14,813 10,000 13,028 $ 32,876 $ 32,000 $ 75,794 $ 70,000 $ Other Financing Sources 381070 SRF Loan Proceeds 439,085 - 2,000,000 - 6,700,000 439,085 $ - $ 2,000,000 $ - $ 6,700,000 $ Total Revenue 3,834,114 $ 3,551,584 $ 5,702,037 $ 4,183,221 $ 11,849,680 $ 101000 Beginning Available Cash 2,948,450 3,475,573 102110 Impact Fee Balance 740,349 1,100,342 102216 Debt Service & Debt Reserve Balance 268,973 268,973 3,957,772 $ 4,844,888 $ Total Resources 9,659,809 $ 16,694,568 $ FY 2020 Budget Page 116 of 123 ---PAGE BREAK--- Wastewater Fund - 5310 8/9/2019 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Personnel Services 110 Salaries 604,938 673,790 740,022 700,133 749,703 111 Seasonal - - 2,448 - 2,448 112 Part Time Salaries 7,324 6,856 11,960 7,241 12,489 120 Overtime 15,735 14,437 11,438 9,884 9,422 125 Stand By or Call Back - 8,019 - 88 - 140 Employer Contributions 273,944 301,907 340,727 311,263 344,975 901,942 $ 1,005,009 $ 1,106,595 $ 1,028,609 $ 1,119,037 $ Materials and Services 210 Office Supplies/Materials 1,843 5,784 4,000 3,232 3,000 220 Operating Supplies 159,688 127,659 124,100 141,171 152,750 230 Repair & Maintenance Supplies 105,277 168,770 156,230 150,347 174,293 310 Postage & Freight 16,684 21,187 22,900 20,879 23,000 320 Printing 968 - - 1,140 1,000 330 Notices, Subscriptions, Dues 9,471 11,346 17,870 17,696 25,100 340 Utility Services 110,355 125,685 121,412 132,874 114,300 350 Professional Services 92,110 51,316 97,200 51,822 129,100 360 Repair & Maintenance Services 24,851 23,808 37,500 30,923 21,500 370 Travel & Training 5,471 6,309 11,500 6,175 12,700 390 Other Purchased Services 325 2,126 500 522 18,250 397 Contract Services 12,243 16,203 1,000 3,492 1,500 510 Insurance 19,504 22,582 39,600 31,998 39,600 530 Rents/Leases 1,383 1,399 2,510 1,869 2,510 540 Special Assessments 446 747 400 875 875 541 State Assessments and Fees 4,125 4,666 5,000 5,644 7,000 545 Wastewater Utility ROW Fee 138,858 162,086 171,139 177,336 198,109 730 Whitefish Lake Institute Grant 6,667 6,667 6,667 6,666 6,667 880 Administrative Expense 17,105 20,886 25,863 24,444 30,800 727,374 $ 779,226 $ 845,392 $ 809,105 $ 962,054 $ Total Wastewater Operating 1,629,316 $ 1,784,235 $ 1,951,987 $ 1,837,714 $ 2,081,091 $ Capital Outlay 920 Buildings 3,231 22,575 - 7,529 - 934 Improvement Projects 836,125 325,233 3,434,725 997,358 9,622,000 940 Equipment 47,728 104,270 569,500 47,119 154,658 887,083 $ 452,078 $ 4,004,225 $ 1,052,006 $ 9,776,658 $ Debt Service 610 Bonded Debt Principal 233,085 238,000 246,000 246,000 253,000 620 Bonded Debt Interest 95,105 92,516 85,820 85,800 79,744 328,190 $ 330,516 $ 331,820 $ 331,800 $ 332,744 $ Total Expenditures 2,844,590 $ 2,566,829 $ 6,288,032 $ 3,221,520 $ 12,190,493 $ Ending Available Cash 2,315,955 3,555,670 Ending Impact Fee Balance 721,449 460,342 Debt Service Ending Balance 334,373 488,063 3,371,778 $ 4,504,075 $ Total Wastewater Fund 9,659,809 $ 16,694,568 $ FY 2020 Budget Page 117 of 123 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support contract and administrative services for the solid waste and recycling collection program. FY 2020 Objectives The objective of the Solid Waste Fund for this budget year is to administer the City’s solid waste collection and recycling services contract with Republic Services. The contract requires Republic Services to provide not only collection services for refuse, but also customer assistance, billing, and general administrative support services for the solid waste collection program. It is anticipated, however, that the City will incur administrative expenses during the year related to management of the contract and the operations of the City’s central recycling site. Therefore, some budget authority to spend‐down cash reserves is included in FY 2020. FY 2020 Budget Page 118 of 123 ---PAGE BREAK--- Solid Waste Fund - 5410 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Investment Earnings 371010 Interest Earnings 591 1,061 900 1,807 1,500 591 $ 1,061 $ 900 $ 1,807 $ 1,500 $ Total Revenue 591 $ 1,061 $ 900 $ 1,807 $ 1,500 $ Beginning Available Cash 118,582 $ 107,060 $ Total Resources 119,482 $ 108,560 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Personnel Services 110 Salaries 8,486 8,625 8,974 8,974 9,350 112 Part Time Salaries 5 - - - - 120 Overtime 1 101 - 82 - 140 Employer Contributions 3,120 3,206 3,419 3,322 3,550 11,612 $ 11,932 $ 12,393 $ 12,378 $ 12,900 $ Materials and Services 220 Operating Supplies 10 495 500 495 500 230 Repair & Maintenance Supplies 218 - - - - 330 Publicity/Subscriptions/Dues - 930 - - - 360 Repair & Maintenance Services 900 - 10,000 - 2,500 390 Refuse Hauling Contract 9,116 - - - - 510 Insurance 926 172 256 256 230 880 Administrative Expense 198 245 279 274 345 11,368 $ 1,842 $ 11,035 $ 1,025 $ 3,575 $ Total Solid Waste Operating 22,980 $ 13,774 $ 23,428 $ 13,403 $ 16,475 $ Ending Available Cash 96,054 $ 92,084 $ Total Solid Waste Fund 119,482 $ 108,560 $ FY 2020 Budget Page 119 of 123 ---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 disperse 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 2020 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). FY 2020 Budget Page 120 of 123 ---PAGE BREAK--- SID Revolving Fund - 3400 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Miscellaneous Revenue 381030 SID Bond Proceeds (Parking Str.) 38,950 - - - - 371010 Investment Earnings 817 1,484 1,400 2,728 2,500 Total Fund Revenue 39,767 $ 1,484 $ 1,400 $ 2,728 $ 2,500 $ 101000 Beginning Cash Balance 169,563 $ 172,395 $ Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Transfers 820 Transfers to Other S.I.D. Funds - - - - - - $ - $ - $ - $ - $ Total Requirements - $ - $ - $ - $ Unappropriated Balance 170,963 $ 174,895 $ FY 2020 Budget Page 121 of 123 ---PAGE BREAK--- S.I.D. 166 Fund (JP Road) - 3545 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Miscellaneous Revenue 363020 Principal & Interest Assessments 113,073 107,782 109,000 108,559 107,200 363040 Penalties and Interest 250 188 250 171 250 113,323 $ 107,970 $ 109,250 $ 108,730 $ 107,450 $ Investment Earnings 371010 Investment Earnings 276 522 400 994 800 276 $ 522 $ 400 $ 994 $ 800 $ Total Fund Revenue 113,599 $ 108,492 $ 109,650 $ 109,724 $ 108,250 $ 101000 Beginning Cash Balance 31,170 51,349 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Debt Service 610 Principal 70,000 70,000 70,000 65,000 65,000 620 Interest 30,498 27,383 28,098 24,233 24,843 630 Paying Agent Fee 350 350 350 350 350 Total Requirements 100,848 $ 97,733 $ 98,448 $ 89,583 $ 90,193 $ Unappropriated Balance 42,372 $ 69,406 $ FY 2020 Budget Page 122 of 123 ---PAGE BREAK--- S.I.D. 167 Fund (Downtown Parking Facility) - 3550 8/9/2019 Revenues Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Miscellaneous Revenue 363020 Principal & Interest Assessments - 69,649 63,776 62,814 63,709 363040 Penalties and Interest - 6 200 206 200 - $ 69,655 $ 63,976 $ 63,020 $ 63,909 $ Investment Earnings 371010 Investment Earnings - 70 250 336 250 - $ 70 $ 250 $ 336 $ 250 $ Total Fund Revenue - $ 69,725 $ 64,226 $ 63,356 $ 64,159 $ 101000 Beginning Cash Balance 9,731 13,102 Expenditures Actual FY 2017 Actual FY 2018 Budget FY 2019 Actual FY 2019 Budget FY 2020 Debt Service 610 Principal - 9,331 26,725 26,725 27,903 620 Interest - 50,664 33,269 33,269 32,092 Total Requirements - $ 59,995 $ 59,994 $ 59,994 $ 59,994 $ Unappropriated Balance - $ 13,962 $ 17,267 $ FY 2020 Budget Page 123 of 123 ---PAGE BREAK--- Supplemental Documents ---PAGE BREAK--- TAX LEVY REQUIREMENTS SCHEDULE NON‐VOTED LEVIES Fiscal Year: 2019‐2020 *Column Total Requirements must equal Column Total Resources = + = X (10) = + = + = ÷ (10) *should equal Cash *should equal Estimated Budgeted column Available Property column Ending Fund Cash Total (Less current Non‐Tax Tax Total Total Mill Cash # Fund Name Appropriations Reserve Requirements liabilities) Revenues Revenues Revenues Resources Levy Balance 1000 General 5,617,229 1,387,310 7,004,539 1,449,008 3,275,904 2,279,627 5,555,531 7,004,539 84.82 1,387,310 2220 Library 318,827 7,419 326,246 63,572 79,372 183,302 262,674 326,246 6.82 7,419 7120 Fire Pension 53,754 0 53,754 0 0 53,754 53,754 53,754 2.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL 5,989,810 1,394,729 7,384,539 1,512,580 3,355,276 2,516,683 5,871,959 7,384,539 93.64 1,394,729 *Total Revenues compared to Total Appropriations: ‐117,851 *if negative, appropriations exceed the revenues Total Requirements compared to Total Resources 0 *if other than zero budget is not balanced NOTE: Budgeted Cash Reserves a county's fund may not exceed one‐third (33%) of the total amount appropriated and authorized to be spent from the fund during the current fiscal year; and Per MCA 7‐6‐4034 a city's or town's fund may not exceed one‐half (50%) of the total amount appropriated and authorized to be spent from the fund during the current fiscal year. Assessed/Market Valuation: Taxable Valuation Less TIF Incremental Value: 1 Mill Yields(10): 2,608,870,041 26,877 26,877,172 ---PAGE BREAK--- [PHONE REDACTED] Fiscal Year: 2019‐2020 26,877,172 Page No. 26,877 *Column Total Requirements must equal Column Total Resources (6)=(9)X(10) *should equal Cash *should equal V=Voted Estimated Budgeted column Available Property column P=Perm Ending Fund Cash Total (Less current Non‐Tax Tax Total Total Mill Years Cash # Fund Name Appropriation Reserve Requirements liabilities) Revenues Revenues Revenues Resources Levy Allow Balance 2340 Fire and Ambulance 3,700,168 2,598 3,702,766 63,592 2,994,122 645,052 3,639,174 3,702,766 24.00 V 2,598 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL 3,700,168 2,598 3,702,766 63,592 2,994,122 645,052 3,639,174 3,702,766 2,598 *Total Revenues compared to Total Appropriations: ‐60,994 *if negative appropriations exceed revenues Total Requirements compared to Total Resources 0 *if other than zero budget is not balanced VOTED/PERMISSIVE LEVY TAX LEVY REQUIREMENTS SCHEDULE Assessed/Market Valuation: Taxable Valuation Less TIF Incremental Value: 1 Mill Yields(10): ---PAGE BREAK--- Reference Line Enter amounts in yellow cells Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior Year's form Line 17) 3,066,480 $ 3,066,480 $ Add: Current year inflation adjustment @ 1.02% 31,278 $ Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2 property, (net and gross proceeds) (from Prior Year's form Line 20)- (enter as negative) - $ - $ = + + Adjusted ad valorem tax revenue 3,097,758 $ ENTERING TAXABLE VALUES Enter 'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 39,066,006 $ 39,066.006 $ Subtract: 'Total Incremental Value' of all tax increment financing districts (TIF Districts) - from Department of Revenue Certified Taxable Valuation Information form, line # 6 (enter as negative) (12,188,834) $ (12,188.834) $ = + Taxable value per mill (after adjustment for removal of TIF per mill incremental district value) 26,877.172 $ Subtract: 'Total Value of Newly Taxable Property' - from Department of Revenue Certified Taxable Valuation Information form, line # 3 (enter as negative) (375,584) $ (375.584) $ Subtract: 'Taxable Value of Net and Gross Proceeds, (Class 1 & 2 properties)' - from Department of Revenue Certified Taxable Valuation Information form, line # 5 (enter as negative) - $ - $ (10) = + + Adjusted Taxable value per mill 26,501.588 $ (11) / (10) CURRENT YEAR calculated mill levy 116.89 (12) = x (11) CURRENT YEAR calculated ad valorem tax revenue 3,141,673 $ CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT (13) Enter total number of carry forward mills from prior year (from Prior Year's form Line 22) 4.62 4.62 (14) =(11) + (13) Total current year authorized mill levy, including Prior Years' carry forward mills 121.51 (15) x (14) Total current year authorized ad valorem tax revenue assessment 3,265,845 $ CURRENT YEAR ACTUALLY LEVIED/ASSESSED (16) Enter number of mills actually levied in current year (Number should equal total non-voted mills, which includes the number of carry forward mills, actually imposed per the final approved current year budget document. Do Not include voted or permissve mills imposed in the current year.) 121.51 121.51 (17) x (16) Total ad valorem tax revenue actually assessed in current year 3,265,845 $ RECAPITULATION OF ACTUAL: (18) (10) x (16) Ad valorem tax revenue actually assessed 3,220,208 $ (19) Ad valorem tax revenue actually assessed for newly taxable property 45,637 $ (20) Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net-gross proceeds) - $ (21) =(18) + (19) + (20) Total ad valorem tax revenue actually assessed in current year 3,265,845 $ (22) =(14) - (16) Total carry forward mills that may be levied in a subsequent year (Number should be equal to or greater than zero. A (negative) number indicates an over levy.) 0.00 Determination of Tax Revenue and Mill Levy Limitations Entity Name: City of Whitefish Section 15-10-420, MCA Aggregate of all Funds FYE June 30, 2020 Auto-Calculation (If completing manually enter amounts as instructed) ---PAGE BREAK--- Fiscal Year Line 1 : BASE Year = Total Actual Annual Employer Contribution for Group Benefits in BASE Year Line #2 : Budgeting For = Total Budgeted Annual Employer Contribution For Group Benefits Average Employer Contribution per Employee Actual # of Employees the Local Government Made Employer Contributions to Group Benefits on July 1st BASE Year 2000 $156,335.95 $334.05 39 Budgeting For 2020 $998,974.84 $946.00 88 $611.95 49 Fiscal Year 2020 2019 Certified Taxable Valuation Taxable Value less Incremental Taxable Value of General Fund BASE Contribution Increase in Employer Contribution from BASE Year $352,758.04 $646,216.80 Fiscal Year Fund 2372 Permissive Levy # of Mills Allowed to Levy (Not Subject to 15-10-420) Value Per Mill Fund 2372 Total Generated Tax Revenue Choice #1 PER sec. 4, Ch 412, L.2009 - 2020 24.04 $26,877.17 $646,216.80 Determination of Permissive Levy for Group Benefits Section 15-10-420(9), MCA FYE June 30, 2020 Entity Name: City of Whitefish Step A: Input in Yellow Cells Increase from BASE Year (Decreases will be reported as zero) Step B: $26,877,172.00 Step C: Calculation of: BASE Contribution Increase in Employer Contribution from BASE Year Step D: Must be deposited into Fund 2372 Transition clause per L2009 SB 491, Section 4, has expired. Fund #2372 Permissive Medical Levy