Document Whitefish_doc_d5e5fa6c93

FISCAL YEAR 2021 BUDGET CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA Photo by Parks & RecreaƟon ---PAGE BREAK--- City of Whitefish Mayor John Muhlfeld City Council Andy Feury Ryan Hennen Frank Sweeney Steve Qunell Rebecca Norton Ben Davis City Manager Dana Smith Finance Director Ben Dahlman City Clerk/Administrative Services Director Michelle Howke ---PAGE BREAK--- Table of Contents Overview Budget Certification i City Council Annual Goals FY2021 1 City Council Climate Action Plan Implementation Goals FY2021 5 City Manager Budget Transmittal Letter 14 Budget Summary 15 Mill Levy 16 Organizational Chart 17 Staffing 18 Debt 20 Revenues 22 Expenditures 24 General Fund General Fund Highlights 26 General Fund Revenues 29 City Council………… 31 Municipal Court 32 Administrative Services 34 Resort Tax Administrative Services 38 Legal Services 38 Parking Facility Maintenance 40 Community Planning 42 Community Agencies 44 Cemetery Services 44 Non-Departmental 46 Library Fund 47 Law Enforcement and Justice Law Enforcement Fund 50 Victim and Witness Assistance Program Fund 53 Fire and Rescue Fire and Ambulance Fund 55 ---PAGE BREAK--- Table of Contents Building Code and Inspection Fund 60 Parks and Property Parks, Recreation and Community Services Fund 64 Parkland Acquisition and Development Fund 77 Whitefish Trail Construction Fund 79 Community Development Resort Tax Fund 81 Tax Increment District Fund 86 Tax Increment Debt Service Fund 89 Impact Fee Fund 91 CDBG/HOME Homebuyers Assistance Fund 93 Housing Rehabilitation Fund 98 Affordable Housing (Cash-in-lieu) Fund 98 Public Works Sidewalk Districts Fund 96 Subdivision Street Trees Fund 98 Residential Lighting District Fund Commercial Lighting District Fund Street Fund Gas Tax - BaRSAA Stormwater Fund Water Fund Wastewater Fund Solid Waste Fund S.I.D. Debt Service Funds Revolving S.I.D. S.I.D. #166 (JP Road Project) Fund S.I.D. #167 (Downtown Parking Facility) Fund ---PAGE BREAK--- BUDGET CERTIFICATION THIS IS TO CERTIFY that the Annual Budget for Fiscal 2021, was prepared according to law and adopted by the City Council on August 17, 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 Dana Smith, City Manager ---PAGE BREAK--- FY 2021 Whitefish City Council Annual Goals 1 ---PAGE BREAK--- 2 ---PAGE BREAK--- 3 ---PAGE BREAK--- 4 ---PAGE BREAK--- FY 2021 Climate Action Plan Implementation Goals 5 ---PAGE BREAK--- Climate Action Plan Implementation Goals For Fiscal Year 2021 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 2026 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 2021 (FY 2021), some of which include specific funding sources identified in the FY 2021 Budget. Municipal Court The Municipal Court has successfully implemented an electric filing system—effectively reducing paper waste. The court continues to address the CAP through recycling, energy efficient use of lights, and temperature control. The Emergency Services Center, which houses Municipal Court, Police Department and the Fire Department, will be upgraded to all LED lights ($90,000) in FY 2021 to reduce operating costs and take steps to meet the goals of the CAP. 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 and moving toward electronic invoices. During FY 2021, 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 fourth in the CAP through assistance in drafting ordinances and pertinent policies. Library The Library has completed the switch to LED lights, which helps the CAP by reducing overall energy consumption and waste. The Library will continue to support the CAP through recycling newspaper, cardboard, magazines, and toner and efficiently controlling lights, temperature, and computers. Police Included in the FY 2021 Budget is a new patrol vehicle which will be a hybrid model. 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 Emergency Services Center, which houses Municipal Court, Police Department and the Fire Department, will be upgraded to all LED lights ($90,000) in FY 2021 to reduce operating costs and take steps to meet the goals of the CAP. 6 ---PAGE BREAK--- Fire Department With the increased risk of wildfire, the Fire Department will continue to build a climate resilient community through educational programs centered around prevention and preparedness. Staff will also receive training focused on mitigation. The Emergency Services Center, which houses Municipal Court, Police Department and the Fire Department, will be upgraded to all LED lights ($90,000) in FY 2021 to reduce operating costs and take steps to meet the goals of the CAP. Planning and Building The Planning Department has included funds in the FY 2021 Budget to complete several projects in FY 2021 that have elements implementing the CAP.  The implementation of 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. 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. Parks and Recreation The Parks and Recreation Department will address goals of the CAP in FY 2021 through improvements to infrastructure, a focus on water conservation, and introduction of community programs.  Resort Tax Funds ($120,000) are appropriated for bicycle and pedestrian path connections at Armory Park, enhancing the city’s transportation infrastructure.  Continued protection of the City’s water infrastructure will be achieved through the management of two AIS Inspection Stations and the Decontamination Station at City Beach.  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 ($56,000).  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. 7 ---PAGE BREAK---  Through the Urban Forestry Program, the department will continue to plant native, drought‐tolerant tree species in boulevards and public spaces.  A rain garden is being considered at the Grouse Mountain to address drainage issues. Public Works In FY 2021, the Public Works Department will continue working on many CAP action items with water conservation a priority.  There are several CAP initiatives 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 ($10,000,000).  The Department will also continue with our cast iron water main replacement program to reduce leakage and water loss ($1,000,000).  Construction will continue on the new wastewater treatment plant, which will be highly efficient to minimize greenhouse gas emissions.  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.  The Department will also be working with the CAP Committee on improving recycling and relocating the current central recycling site as affordable housing will be developed on the current site soon.  Finally, the update to the City’s Transportation Plan is planned for completion in FY 2021. 8 ---PAGE BREAK--- BUDGET TRANSMITTAL LETTER August 11, 2020 Mayor Muhlfeld and City Council Members, The Fiscal Year 2021 (FY21) City of Whitefish Budget was developed based on the goals and priorities of the City Council and the service level expectations of our community. The proposed budget provides budget authority for the services and projects the City anticipates completing during the upcoming fiscal year that runs July 1, 2020 to June 30, 2021. 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. More detailed information about each fund is provided within the budget document. FY21 BUDGET MAJOR CHANGES AND ISSUES With the economic impacts to our community from the COVID-19 pandemic, the original proposed budget kept property tax levies and assessments the same as the prior year with no budgeted increase. However, after funding from the CARES Act was made available to local governments in June 2020 and after receiving the City’s certified taxable valuation on August 3, 2020, the total property tax levy was decreased by 10.0 mills, which is the equivalent of $402,194 city-wide. For a home valued at $370,000, the savings is approximately $50 for the year. Property Taxes and Assessments This year is a non-reappraisal year, so the growth of property tax revenue is limited to half the rate of inflation and newly taxable property. Generally, our growth rate in a non-reappraisal year is about two to three percent, but with Tax Increment District expiration on July 15, 2020 we recognized a significant increase in our newly taxable property. Our mill value increased from $26,877.17 to $40,219.39 per mill. While taxpayers will receive a reduction in the City portion of their tax bill, property tax revenue in the General Fund, Library Fund, and Fire and Ambulance Fund will increase by 36.92% or $1,167,342 in total. The offset to the property tax revenue in those funds is a decrease of about $7.55 million in restricted property tax revenue that would typically be collected in our Tax Increment Fund. As noted above, while total mills levied is reduced by 10.0 mills, total property tax revenue will increase 36.92% over the prior year due to the higher mill value. The budget levies a total of 107.637 mills compared to 117.636 in FY20. To reduce the number of mills levied, the City’s general property tax mills were decreased to accommodate for the decrease in number of mills for property tax relief from Resort Tax. 9 ---PAGE BREAK--- In a typical year we would consider increasing assessments by CPI to account for the increased costs to provide maintenance services. However, due to the financial hardships many are facing, this budget proposes no assessment increases to the Street Maintenance Assessment, Street Lighting Districts, Parks and Greenway Assessment, and the Stormwater Assessment. Resort Tax Resort Tax is an area of the City’s finances that has been adversely impacted by the COVID-19 pandemic and the future is still uncertain. Projections were developed early on with this in mind and after receiving the final year-end figures from FY20 it was updated as collections came in higher than expected. The total collected in FY20 was still less than budgeted, but at a lower rate. The good news is that the Water Fund is not required to cover a portion of the debt service for the Haskill Basin Conservation Easement bond unless further closures or economic impacts occur during FY21 that further reduce Resort Tax collections. As a result of the decrease in collections during FY20, the property tax relief for FY21 that is transferred from the Resort Tax Fund to the General Fund decreased by $163,287. This decrease was absorbed by the decrease in the City’s general mill levy to provide a total 10.0 mill decrease for taxpayers. Cash Reserves During an emergency like the COVID-19 pandemic, an economic downturn, or a recession cash reserves are essential to maintaining expected levels of services for our citizens. While a possible delay in collections of property taxes and other charges for services can be expected due to uncertain economic times, cash reserves will help the City manage any cash flow issues that arise. Budgeted cash reserves at the end of FY21 have increased from $1,553,033 to $2,530,675 in property tax supported funds. Cash as a percentage of the budget has increased from 15.29% in FY20 to 21.95% in FY21. With the CARES Act fund we anticipate to receive that will make available other previously committed funds, the budget now has met the recommended rate of cash reserves in the 20%-25% of annual expenditures in property tax supported funds while still providing a decrease to taxpayers. Capital Improvements A Capital Improvements Program (CIP) is vital to providing excellent services to the community and fluctuates in spending amounts due to the varied timing of infrastructure and equipment needs. The City’s proposed five-year CIP has been provided with the proposed budget. Capital spending is proposed to increase $10.9 million compared to FY20. This significant increase is expected as construction continues on the Wastewater Treatment Plant Upgrade Project (an increase of $5.6 million from FY20) and the City will soon begin construction on the Water Treatment Plant Expansion Project (an increase of $8.6 million from FY20). The Parks and Recreation Department has budgeted $250,000 for the Armory Park Improvement Project that is expected to start in FY21 and is funded by a Land Water Conservation Fund grant with matching funds in the Resort Tax Fund, Stormwater Fund, and Impact Fee Fund. With the CARES Act funds making available other previously committed funds, the Emergency Services Center will be upgraded to all LED Lighting to save on operating costs and make progress toward meeting the goals of the Climate Action Plan. Additionally, the City’s comprehensive network requires 10 ---PAGE BREAK--- upgrades to routers, switches and other network equipment that will cost $192,812. Other significant capital improvement projects are detailed within each fund within the budget and the FY21-FY25 CIP. City Personnel With a Consumer Price Index (CPI) increase of 2.8% and a taxable value increase equal to or greater than most City employees will receive a pay increase of 2% (maximum CPI) plus a 2% STEP for a total increase of 4.0%. In addition to pay increases, medical insurance premiums increased 8.0% in FY21. This increase was higher than the preliminary estimate of 5%-7% due to COVID-19. Based on the adopted formula, the City will cover 5.4% of the 8.0% increase in premiums in FY21. This budget does add or increase staffing in the following areas: o The full-time police officer budgeted for six months last year now includes the full year of costs. This position will help increase the capabilities of the Police Department both in patrol activities and investigations. The position will cost about $39,300 more than FY20 as it is budgeted for a full year. o The software the City had procured in prior years to help with enforcement of short- term rentals has required more staff time than anticipated and, with a recent buy- out of the original vendor, costs were expected to increase significantly. After discussions with the Finance Department and the Planning and Building Department, and my knowledge of the challenges being the previous Finance Director, the part-time Customer Service Clerk position is increased to full-time. By going with a lower cost option software and increasing this part-time position to full-time, the City can improve the timeliness of investigations and enforcement efforts for properties operating as short-term rentals that may not be complying with our regulations. Furthermore, with the setup of City Hall having this position full- time will be more efficient for coverage of the front desk, which is a critical position at the City. With the savings from the lower software costs, the net increased cost for this position is about $20,000. o The Fire Department’s part-time office manager is increased from part-time to full- time. With the Assistant Fire Chief working mostly on fire inspections, this position will assist the Fire Department with ambulance billing coordination, grant writing, and a backlog of other tasks. The increased cost for this position is $31,000. o The Library continues to see increasing demand so an additional 10 hours per week is included in the budget that will be allocated to the current part-time staff. The total cost is about $9,275. FY21 BUDGET OVERVIEW As previously described, property tax levies in total have decreased and maintenance assessments remain the same as FY20. The chart below shows the trend of our net property tax mills levied over recent years. 11 ---PAGE BREAK--- When considering mill rates, it is common practice 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, 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 assessments and others do not. 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 87.874 112.216 100.280 115.001 120.401 120.401 119.805 120.605 134.242 119.240 120.427 120.427 117.636 107.637 Number of Mills Levied After Resort Tax Rebate 242.8 242.2 238.7 230.7 229.7 227.0 218.9 205.8 191.4 181.5 177.4 120.4 113.5 90.5 0.0 50.0 100.0 150.0 200.0 250.0 300.0 Fiscal Year 2019 Total Property Tax Mills for Cities over 4,500 Population (except W. Yellowstone and Red Lodge - both have lower population and Resort Tax) 12 ---PAGE BREAK--- Total revenues and other financing sources for all funds are budgeted at $52,339,531 which is $10,871,184 or 26.22% higher than the FY20 budget of $41,468,347. Most of the increase is the result of anticipated loan proceeds to finance a portion of the Wastewater Treatment Plant Upgrade and the Water Treatment Plant Expansion Projects through the State Revolving Fund Loan Program. The City is also expecting approximately $688,000 from the CARES Act funds provided to the State of Montana. The increase in loan proceeds of $17,865,351 from FY20 and the new $688,000 from the CARES Act is offset by the reduction in property tax and other revenue in the Tax Increment Fund of about $8,334,792. The FY21 budget totals $58,701,727 in expenditures and $6,809,605 in interfund transfers for a total appropriated budget of $65,511,332. Compared to the prior fiscal year, FY21 expenditures are increasing $11,810,511, a 25.19% increase, and interfund transfers are decreasing $2,034,289, a 23.00% decrease. The increase in expenditures is mostly due to an increase in capital expenditures of $10,838,480 and the increase in personnel costs as described above. The decrease in transfers is due to the elimination of the transfer from the Tax Increment Fund to the Tax Increment Debt Service Fund. All funds needed for the final debt service payment on July 15, 2020 are within the Debt Service Fund as of July 1, 2020. Property Tax supported funds’ appropriations have increased by $1,882,382, which is mostly due to increases in Medicare/Medicaid adjustments for ambulance services, personnel costs described above, and capital expenditures (Armory Park Improvement Project, a new ambulance, upgrades to the City’s network including routers and switches, and other equipment). BUDGET OBJECTIVES There continues to be three financial areas that are important for the City to plan and consider in this budget and the future including: 1) improving cash reserves and fund balance, 2) better funding of Capital Projects less debt), and 3) address unfunded liabilities. These are addressed to some extent within the proposed budget. 1. Cash reserves have increased from 15.29% to 21.95%, which has placed the City within the recommended reserves of 20%-25%. While uncertain economic times are here, making progress now is crucial since the City could face more serious financial impacts in the coming years. 2. In FY21 more capital projects have been funded with cash in our property tax supported funds. Furthermore, the City has been able to plan and efficiently use impact fees and other sources of funds to cash fund most projects utilizing the CIP and careful analysis each budget season. 3. We have included final checks for known retirees in FY21 and limited payouts of comp time for current employees in accordance with our collective bargaining agreements, but more needs to be done in this area. During FY21 City staff will create a more robust plan for our unfunded liabilities as we work toward improving the financial position of the City. A portion of the cash reserves will likely be committed to covering these outstanding liabilities and future known payouts. 13 ---PAGE BREAK--- SUMMARY I would like to thank Finance Director Dahlman for his dedication, hard work, and long hours preparing this budget. He is an outstanding addition to our team. I would also like to thank the other Department Directors and their staff for all their support and help too. City staff looks forward to the new fiscal year and the opportunities ahead. Thank you for your review and consideration of the FY21 Budget. Respectfully, Dana Smith City Manager 14 ---PAGE BREAK--- 8/11/2020 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 1,704,788 $ 5,189,133 $ 1,184,478 $ 8,078,400 $ 1,254,939 $ 382,591 $ 233,512 $ 26,647 $ 25,000 $ 1,922,689 $ 4,528,391 $ 6,451,079 $ 1,627,320 $ 8,078,400 $ (77,468) $ Library 48,845 317,796 34,371 401,012 216,133 126,827 - - 8,000 350,960 $ - 350,960 $ 50,052 401,012 1,207 Law Enforcement 67,277 557,345 2,657,502 3,282,123 2,298,244 574,866 71,600 - - 2,944,710 $ - 2,944,710 $ 337,413 3,282,123 270,137 Fire & Ambulance 52,359 3,488,736 953,092 4,494,186 2,253,008 1,427,171 322,200 171,942 - 4,174,322 $ - 4,174,322 $ 319,865 4,494,186 267,506 Parks/Rec 217,216 1,183,660 932,727 2,333,604 1,221,666 585,913 330,000 - - 2,137,579 $ - 2,137,579 $ 196,024 2,333,604 (21,191) Total 2,090,484 $ 10,736,671 $ 5,762,170 $ 18,589,325 $ 7,243,990 $ 3,097,368 $ 957,312 $ 198,589 $ 33,000 $ 11,530,260 $ 4,528,391 $ 16,058,650 $ 2,530,675 $ 18,589,325 $ 440,191 $ Change in Cash 440,191 $ Total Operating Budget = 10,341,358 Cash as a % of Budget 21.95% Other Tax, Fee & Assessment Supported Funds: Resort Tax 1,581,726 $ 4,248,189 $ - $ 5,829,915 $ - $ - $ 2,270,000 $ - $ - $ 2,270,000 $ 2,167,223 $ 4,437,223 $ 1,392,692 5,829,915 $ (189,034) $ Tax Inc Dist 2,343,167 - - 2,343,167 - 459,500 1,883,667 - - 2,343,167 $ - 2,343,167 $ - 2,343,167 (2,343,167) Bldg Codes 1,001,866 660,500 - 1,662,366 505,511 100,067 70,000 - - 675,578 $ - 675,578 $ 986,787 1,662,366 (15,078) Street Fund 2,021,344 1,746,902 - 3,768,246 773,127 738,831 212,130 - - 1,724,088 $ 4,522 1,728,610 $ 2,039,636 3,768,246 18,292 Gas Tax - BaRSAA 132,285 90,443 4,522 227,250 - - - - - - $ - - $ 227,250 227,250 94,965 Street Lighting #1 45,323 105,795 - 151,118 26,009 49,879 - - - 75,888 $ - 75,888 $ 75,230 151,118 29,908 Street Lighting #4 111,967 102,446 - 214,413 26,009 30,279 - - - 56,288 $ - 56,288 $ 158,125 214,413 46,158 Impact Fees 660,488 141,900 - 802,388 - - 187,500 - - 187,500 $ - 187,500 $ 614,888 802,388 (45,600) Subdivision Blvd Trees 41,160 90 - 41,250 - 41,250 - - - 41,250 $ - 41,250 $ - 41,250 (41,160) Sidewalk 271,789 990 - 272,779 - - 272,779 - - 272,779 $ - 272,779 $ - 272,779 (271,789) Stormwater 991,411 450,660 - 1,442,071 152,845 33,904 430,000 - - 616,749 $ - 616,749 $ 825,322 1,442,071 (166,089) Total 9,202,524 $ 7,547,916 $ 4,522 $ 16,754,962 $ 1,483,501 $ 1,453,709 $ 5,326,076 $ - $ - $ 8,263,286 $ 2,171,745 $ 10,435,031 $ 6,319,931 $ 16,754,962 $ (2,882,594) $ Total Operating Budget = 2,937,211 Enterprise Funds: Water 8,587,097 $ 14,306,304 $ 1,042,913 $ 23,936,313 $ 1,214,029 $ 840,107 $ 11,554,897 $ 1,456,877 $ - $ 15,065,910 $ 109,469 $ 15,175,380 $ 8,760,934 $ 23,936,313 $ 173,837 $ Wastewater 4,250,976 18,693,531 - 22,944,507 1,164,605 997,632 15,458,230 1,074,023 - 18,694,490 $ - 18,694,490 $ 4,250,017 22,944,507 (959) Solid Waste 95,293 450 - 95,743 44,224 4,387 - - - 48,611 $ - 48,611 $ 47,132 95,743 (48,161) Total 12,933,366 $ 33,000,285 $ 1,042,913 $ 46,976,563 $ 2,422,858 $ 1,842,127 $ 27,013,127 $ 2,530,900 $ - $ 33,809,012 $ 109,469 $ 33,918,481 $ 13,058,082 $ 46,976,563 $ 124,716 $ Total Operating Budget = 4,264,985 Other Special Revenue and Debt Funds: Housing Authority 261,069 676,500 - 937,569 - 937,569 - - - 937,569 - 937,569 - 937,569 (261,069) WF Trail Construct 1,864 190,664 - 192,528 - - 190,246 - - 190,246 - 190,246 2,282 192,528 418 Park Acq & Dev 119,722 210 - 119,932 - - 34,616 - - 34,616 - 34,616 85,316 119,932 (34,406) TIF Debt Svc 3,773,376 - - 3,773,376 - - - 3,773,376 - 3,773,376 - 3,773,376 - 3,773,376 (3,773,376) Victim/Wit 1,473 15,000 - 16,473 - 15,000 - - - 15,000 - 15,000 1,473 16,473 - Misc. S.I.D. 285,549 172,285 - 457,834 - - - 148,362 - 148,362 - 148,362 309,472 457,834 23,923 4,443,053 $ 1,054,659 $ - $ 5,497,712 $ - $ 952,569 $ 224,862 $ 3,921,738 $ - $ 5,099,169 $ - $ 5,099,169 398,543 $ 5,497,712 $ (4,044,510) $ Total 28,669,427 $ 52,339,531 $ 6,809,605 $ 87,818,563 $ 11,150,349 $ 7,345,773 $ 33,521,377 $ 6,651,228 $ 33,000 $ 58,701,727 $ 6,809,605 $ 65,511,332 $ 22,307,231 $ 87,818,563 $ (6,362,196) $ Budget Summary by Main Revenue Source City of Whitefish Resources Requirements Revenue & Other Financing 15 ---PAGE BREAK--- Mill Value and Tax Levy History HB 124 Health Gross Resort Voted Total Total Property Fiscal Total Market Total Taxable Newly Taxable Mill Value % Mills Insur Mills Tax Net Mills Fire/Amb Mills Tax Year Value Value Value Less TIF Change Levied Mills Levied Relief Levied Mills Levied General Library Fire Pension Fire/Amb Revenue a b c d e f g h i j k l m n o p q (f+g) (h+i) (j+k) (d x l) 2008 755,263,708 $ 23,026,914 $ 1,812,408 $ 18,512.556 $ 11.47% 105.680 5.53 111.210 -23.336 87.874 87.874 1,552,722 $ 74,050 $ 1,626,772 $ 2009 789,392,160 $ 24,221,062 $ 1,029,224 $ 19,499.520 $ 5.33% 108.750 2.46 111.210 -22.994 88.216 24 112.216 1,642,172 $ 77,998 $ 467,988 $ 2,188,158 $ 2010 888,143,474 $ 26,541,317 $ 1,238,391 $ 20,103.083 $ 3.10% 108.750 2.46 111.210 -23.290 87.920 12.36 100.280 1,687,048 $ 80,412 $ 248,474 $ 2,015,935 $ 2011 952,357,384 $ 27,411,173 $ 563,091 $ 20,434.118 $ 1.65% 115.400 2.46 117.860 -22.539 95.321 19.68 115.001 1,866,064 $ 81,736 $ 402,143 $ 2,349,944 $ 2012 1,022,102,349 $ 28,621,645 $ 710,377 $ 21,287.796 $ 4.18% 116.332 6.08 122.412 -26.011 96.401 24 120.401 1,852,060 $ 114,954 $ 85,151 $ 510,907 $ 2,563,072 $ 2013 1,090,881,100 $ 29,207,259 $ 522,087 $ 21,631.411 $ 1.61% 117.966 6.08 124.046 -27.645 96.401 24 120.401 1,881,954 $ 116,810 $ 86,526 $ 519,154 $ 2,604,444 $ 2014 1,164,900,282 $ 30,147,558 $ 307,117 $ 22,105.761 $ 2.19% 117.174 10.00 127.174 -31.369 95.805 24 119.805 1,910,048 $ 119,371 $ 88,423 $ 530,538 $ 2,648,381 $ 2015 1,241,653,567 $ 31,273,240 $ 540,964 $ 22,873.171 $ 3.47% 116.000 9.85 125.846 -29.241 96.605 24 120.605 1,994,655 $ 141,814 $ 91,493 $ 548,956 $ 2,758,619 $ 2016 1,988,271,955 $ 29,841,941 $ 447,138 $ 21,340.576 $ -6.70% 127.600 14.46 142.061 -31.818 110.242 24 134.242 2,164,408 $ 145,543 $ 42,681 $ 512,174 $ 2,864,805 $ 2017 2,031,231,684 $ 30,471,121 $ 764,540 $ 21,984.576 $ 3.02% 129.600 19.42 149.021 -53.781 95.240 24 119.240 1,899,897 $ 149,935 $ 43,969 $ 527,630 $ 2,621,431 $ 2018 2,334,342,317 $ 34,977,717 $ 796,213 $ 24,804.780 $ 12.83% 117.370 26.50 143.870 -47.443 96.427 24 120.427 2,173,068 $ 169,169 $ 49,610 $ 595,315 $ 2,987,161 $ 2019 2,421,042,328 $ 36,280,066 $ 933,156 $ 25,346.369 $ 2.18% 120.983 29.50 150.483 -54.056 96.427 24 120.427 2,220,519 $ 172,862 $ 50,693 $ 608,313 $ 3,052,387 $ 2020 2,608,870,041 $ 39,066,006 $ 375,584 $ 26,877.172 $ 6.04% 121.510 24.04 145.550 -51.914 93.636 24 117.636 2,279,627 $ 183,302 $ 53,754 $ 645,052 $ 3,161,735 $ 2021 2,686,884,640 $ 40,219,393 $ 13,379,429 $ 40,219.393 $ 49.64% 93.047 20.04 113.087 -29.450 83.637 24 107.637 3,089,516 $ 274,296 $ - $ 965,265 $ 4,329,078 $ change from last year -28.463 -4.000 -32.463 22.463 -10.000 0.000 -10.000 809,890 $ 90,994 $ (53,754) $ 320,213 $ 1,167,342 $ 35.53% 49.64% -100.00% 49.64% 36.92% Library Higher mills offset by resort tax Street maintenance reduction in mills 24 reduction Total Increase More rebate than last year Total Mill Increase On the table from last year Storm offset increase TOTAL NEWLY HB 124 HEALTH GROSS RESORT FIRE & Total Distibution of Property Tax Levy 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 87.874 112.216 100.280 115.001 120.401 120.401 119.805 120.605 134.242 119.240 120.427 120.427 117.636 107.637 Number of Mills Levied After Resort Tax Rebate 16 ---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. 17 ---PAGE BREAK--- Staffing Staffing FY 2021 The FY 2021 budget funds 108.75 full time equivalent employees (FTEs); not including employees Parks and Recreation hires seasonally during the winter and summer months. The FTE count also does not include a summer internship for Public Works. The total budgeted payroll and employer contributions (personnel services) which includes seasonal and intern wages and employer contributions for FY 2021 are proposed to increase $623.3 thousand or 5.9% from FY 2020, to $11.15 million. Changes in payroll include the following:  A 4.0% wage increase is included for FY 2021. Wage increases include a cost of living adjustment (COLA) of 2% plus a 2% pay matrix STEP with a ceiling of 4.0% for all union and non-union employees. With a ceiling of COLAs are capped at  Health insurance costs are increasing for FY 2021 by approximately 8.0% with the City paying an average of 5.43% of the increase based on the City’s established formula.  New or significant changes in current positions proposed in FY 2021: o An increase from part-time to full-time for the administrative assistant position in the Fire Department. This position will cost about $31 thousand more in FY 2021 if approved. o The FY 2021 budget proposal also includes increasing a part-time position for Customer Service which would be approximately $30 thousand over the FY 2020 budget. Admin/Legal/IT 11% Library 4% Planning & Building 9% Parks & Recreation 11% Court 3% Public Works 26% Police 19% Fire & Ambulance 17% FY 2021 Budgeted FTEs 18 ---PAGE BREAK--- Staffing Staffing FY 2021 The following is a summary of the FTE analysis including budgeted full time and part-time employees for FY 2017-2021: *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. Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Admin/Legal/IT 8 0.8 8.8 8 0.8 8.8 10 1.44 11.44 10 1.4 11.4 11 0.8 11.8 Library 1 2.5 3.5 1 2.5 3.5 1 2.78 3.78 1 3 4 1 3.25 4.25 Planning & Building 8 0 8 9 0 9 10 0 10 10 0 10 10 0 10 Parks & Recreation 11 0 11 12 0 12 12 0 12 12 0 12 12 0 12 Court 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 Public Works 28 0.5 28.5 28 0.5 28.5 27 1.1 28.1 27 0.9 27.9 27 1.1 28.1 Police 18 1.3 19.3 19 1 20 20 1.1 21.1 20 1.1 21.1 20 1.1 21.1 Fire & Ambulance 17 0 17 17 0.5 17.5 17 0.5 17.5 17 0.5 17.5 18 0 18 Total 94 5.6 99.6 97 5.8 102.8 100 7.42 107.42 100 7.4 107.4 102 6.75 108.75 FY2021 FY2020 FY2019 FY2018 FY2017 Department City of Whitefish FTE Staffing History 0 5 10 15 20 25 30 # of FTEs Budgeted FTEs by Department FY 2017-2021 19 ---PAGE BREAK--- Debt The City has debt outstanding from revenue bonds, loans from the State of Montana’s Revolving Fund (SRF), and loans from the State of Montana INTERCAP Program. Revenue bonds are backed by the underlying revenue applicable to the financing. The City has no general obligation debt outstanding. The Budget includes appropriations for all debt service obligations due in FY 2021. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. In addition to the tax increment revenue bonds, the City created and approved Special Improvement District (SID) 167 to help fund a portion of the construction costs of the downtown parking facility. The SID 167 Bond was issued on January 5, 2017, in the amount of $779,000. Properties within the SID boundaries were assessed for the first time in FY 2018. The SID 166 Bond that was issued for the JP Road construction project continues to be assessed on properties within that District. The water and wastewater loans currently outstanding were provided by SRF for construction and upgrades to the water and wastewater systems. These loans are backed by and paid for through the user fees generated from the water and wastewater systems. In FY 2016, the City closed on a loan through the SRF program to fund the purchase of the Haskill Basin Conservation Easement. This loan is first backed by Resort Tax revenues resulting from 70% of the additional 1% that went into effect on July 1, 2015. In addition to the Resort Tax revenues, the loan is further backed up by water user fees if Resort Tax revenues are not adequate in any given year while the loan is outstanding. In 2020, the City entered into a loan agreement with the State of Montana’s SRF loan program for the Wastewater Treatment Plant that included two series of loans; one for $10,000,000 and a $350,000 forgivable loan which were finalized on May 6th, 2020. The City anticipates an additional third loan for the project in the amount of $9,575,000 to occur in 2021. The FY 2021 proposed budget includes a $11,000,000 SRF Water Revenue Bond to finance the expansion and construction of the Water Treatment Plant required by the State Department of Environmental Quality. The project will have an estimated 42-week construction timeline with a completion date in FY21. The City budget also includes the financing for the replacement of information technology network infrastructure including routers and switches. The loan totals $192,812 with an annual payment of $38,562.25. the loan has a five-year term at The following is a summary of the outstanding debt obligations for the City as of June 30, 2020: 20 ---PAGE BREAK--- Debt Description Balance as of June 30, 2020 ^ TIF 2015 Refunding (ESC)* $ 763,000 TIF 2016 (City Hall/Parking Facility) * $ 2,970,000 Water Revenue Bonds* $ 805,000 Water Revenue Bond – Haskill Basin C.E.* $ 4,867,000 SID 166 Bond* $ 385,000 SID 167 Bond* $ 742,086 Wastewater Revenue Bonds*^ $ 2,957,563 2018 Ambulance Loan $ 107,581 Fire Engine Loan $ 223,588 Fire Tender Loan $ 61,781 Fire SCBA Loan $ 47,242 TOTAL $ 13,929,841 *Bonds backed by specific revenue sources other than property tax. ^ Does not include 2020 Wastewater Treatment Plant draws 21 ---PAGE BREAK--- Revenues The City of Whitefish has various types of revenue streams during any given year. Revenues include, but are not limited to, charges for services, grants, resort tax, maintenance assessments, and property tax revenue. Other than charges for water and sewer services, the revenue of most interest is property taxes and maintenance assessments that are included on property owners tax bills. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 19%. Approximately 59% of a city resident’s property tax bill goes to education. The most recent tax bills available represent property taxes levied in 2019 for collection in FY 2020. 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. City of Whitefish 19% Whitefish Elementary 22% Whitefish High School 10% General Schools 17% Flathead Valley Community College 3% State Education 6% State University 1% Flathead County 21% Other 1% 2019 Property Tax Breakdown 22 ---PAGE BREAK--- Revenues For FY 2021 (2020 Tax Levies for collection in FY 2021) the proposed budget includes decrease of 10.000 mills levied for the City. This includes an anticipated change as the City’s Tax Increment Financing District will expire and revenue will no longer be segregated into base and incremental amounts. The FY 2021 proposed budget includes $4,329,078 in property taxes. 0.000 20.000 40.000 60.000 80.000 100.000 120.000 140.000 160.000 Whitefish City Whitefish Elementary Whitefish High School General Schools Flathead Valley Community College State Education State University Flathead County Other Mills Levied by Jurisdiction Tax Years 2015-2019 2015 2016 2017 2018 2019 2015 2016 2017 2018 2019 Whitefish City 134.242 119.239 120.427 120.427 117.636 Whitefish Elementary 99.250 102.700 107.690 142.470 139.310 Whitefish High School 65.390 63.630 64.370 62.530 61.930 General Schools 105.630 105.770 105.930 106.400 102.910 Flathead Valley Community College 18.990 21.450 20.160 20.330 21.460 State Education 40.000 40.000 40.000 40.000 40.000 State University 6.000 6.000 6.000 6.000 6.000 Flathead County 138.150 140.350 129.260 133.570 129.730 Other 1.730 2.630 3.570 3.760 3.610 Total 609.382 601.769 597.407 635.487 622.586 Property Tax Data Flathead County for the City of Whitefish Area 23 ---PAGE BREAK--- Expenditures FY 2021 Budgeted Expenditures Personnel costs continue to trend higher due to salary and benefit increases and to a lesser extent the increase in full time equivalent (FTE) positions serving the community. Overall, personnel costs represent 19% of budgeted expenditures for all funds (not including transfers between funds). Materials & Services expenditures are 13% of the 2021 proposed budget for all funds. Capital is the single largest component. For FY 2021 there is over $33.5 million budgeted for continued investment all capital but primarily for large projects in the Wastewater and Water funds. 24 ---PAGE BREAK--- Expenditures Expenditures for debt service and contingency are minor categories of allocated resources. Note: FY 2017’s budgeted Capital Outlay included the City Hall Parking Structure project. The FY 2020’s Budget included Capital Outlay for the Wastewater Treatment Plan Project. The graph below shows the budget allocation for the funds by primary funding source. 25 ---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 2021 Objectives The objective of the General Fund for FY 2021 is to provide budget authority to provide the above listed services within the City. 26 ---PAGE BREAK--- General Fund Significant or Changed Appropriations during FY 2021 are: Item/Project Amount Revenue Changes  Increase in property tax revenue (related to the Tax Increment Financing (TIF) District expiring and taxes being allocated to property tax funds instead of TIF fund) $809,890  Increase in general business license revenue due to year-to-date actuals and trends $3,000  Increase in State Entitlement Distribution $33,423  Decrease in fines & forfeitures including parking fines based $16,000  Increase in Planning & Zoning fee estimates $21,500  Decrease in investment earnings based on lower rates $59,500  Decrease in Haskill Basin Excess Tax Relief based on recent market conditions $107,692  Decrease in Resort Tax Property Tax Relief based on recent market conditions $227,075 Expenditure Changes  Increases in Personnel due to higher wages, benefits and FTEs $282,054  New cemetery development (roll-over from FY 2020) $20,000  Additional consulting services in Community Planning formerly paid with TIF funds $25,000  Increase in cost for property insurance for the WAVE $8,620  Increase in transfers to Fire & Ambulance Fund due to former TIF allocation $100,000  Increase in transfers to the Law Enforcement Fund due to former TIF allocation $112,267  Increase in transfer to the Parks & Recreation Fund due to former TIF allocation $64,823  Partial funding for a new Plotter to be shared between Public Works and Planning $5,000  Decrease in capital in administrative services for servers purchased in FY 2020 $21,500  Copier purchase for the Municipal Court $8,500 Information Technology Projects for FY 2021: The FY 2021 budget also includes three Information Technology (IT) related projects. An Office 365 upgrade migrating to the government tenant including one-time cost of approximately $15,000 for consulting and an additional $5,000 for annual maintenance. $192,812 has been proposed for replacing the City’s network equipment. This budget includes the recording of capital acquisition and loan proceeds as a financing transaction for the purchase. The terms include 0% interest for five years. The City’s IT projects also include upgrades to backup and 27 ---PAGE BREAK--- General Fund recovery systems and software. While these projects are managed by staff in the General Fund, a large proportion of the costs are allocated to other funds. Budgeting software totaling $48,000 was also added to the FY 2021 budget to automate the process using workflow. The cost is allocated to other funds via the Admin & Legal cost allocation. 28 ---PAGE BREAK--- General Fund Revenue - 1000 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Taxes 311010 Real Property Taxes 2,158,706 2,191,802 2,261,627 2,188,140 3,071,516 311020 Personal Property Taxes 12,349 11,969 18,000 12,378 18,000 312000 Penalty and Interest 6,581 7,962 7,000 7,993 7,000 314125 In Lieu of Taxes - Housing Auth. - - 13,500 12,000 13,500 2,177,637 $ 2,211,733 $ 2,300,127 $ 2,220,510 $ 3,110,016 $ Licenses and Permits 321070 Fees in Lieu of Taxes - - 1,000 - 100 322010 Alcohol Bvrg Licenses/Permits 16,488 11,710 16,500 16,765 16,500 322014 Catering License Fees 420 350 300 105 300 322020 General Business License 58,435 128,682 125,000 129,204 128,000 322022 Security Alarm Fees 125 50 125 250 250 323021 Special Events Permit Fees 2,940 4,480 3,500 2,950 3,500 323030 Animal Licenses 705 25 - - - 79,113 $ 145,297 $ 146,425 $ 149,274 $ 148,650 $ Intergovernmental 334140 Cultural Arts Grant - Pass Through - - 10,000 - - 331110 Federal Disaster Aid - CARES Act - - - - 9,328 335110 Live Card Game Table Permit 1,250 700 1,000 700 700 335120 Gambling Machine Permits 18,450 16,825 18,500 20,125 20,000 335230 State Entitlement Distribution 842,081 858,361 891,581 891,581 925,004 861,781 $ 875,886 $ 921,081 $ 912,406 $ 955,032 $ Charges for Services 341010 Copies, Maps & Misc. 188 614 1,000 1,600 1,000 341012 Newsletter Advertising - 3,300 5,000 1,150 - 341015 Bad Check Service Charges 50 - 100 25 100 341020 Attorney Fees 341061 Temporary Use/Vendor Fees 1,363 525 1,000 1,500 1,000 341062 Variance Fee 11,410 7,446 5,000 5,580 6,000 341063 Conditional Use Permit Fees 29,781 31,530 20,000 36,745 30,000 341064 Sign Fee 11,817 9,852 15,000 6,835 8,000 341065 Architectural Review Fee 20,600 41,434 20,000 32,645 20,000 341066 Lakeshore Fee 9,160 6,035 9,000 7,350 7,000 341067 Floodplain 275 275 500 550 500 341068 Critical Area Fee - Inside City 400 - 1,000 - 500 341070 Planning Fees 127,165 92,461 65,000 41,715 65,000 341071 Zoning Fees 93,567 164,293 100,000 201,711 120,000 341077 5% Admin Fee for Impact Fees 14,219 23,715 8,325 12,734 6,975 343321 Sale of Cemetery Cremains Niches - 6,375 3,000 4,825 3,000 343340 Cemetery Burial Fees 3,400 950 2,000 1,850 2,000 343360 Weed Control Charges 2,668 2,767 3,000 3,079 3,000 326,063 $ 391,572 $ 258,925 $ 359,895 $ 274,075 $ Fines and Forfeitures 351030 Municipal Court Fines 308,301 332,145 316,000 350,635 300,000 351031 Parking Fines 41,020 39,473 42,500 42,525 42,500 351040 Dog Fines 1,985 1,365 1,100 1,900 1,100 351045 Defense Attorney Fee 40 - - - - 351,346 $ 372,983 $ 359,600 $ 395,060 $ 343,600 $ Miscellaneous Revenue 361000 Parking Lease Fee 38,477 44,223 51,084 43,663 51,084 361010 Golf Course Lease Fee 27,312 25,526 28,000 24,089 28,000 361011 Parking Structure Retail Lease - - - - 50,364 362000 Miscellaneous Revenue 58,562 19,813 10,000 14,438 10,000 362001 Over / Short - 13 - 7 - 363040 Penalty & Interest Special Assessments - 27 - 18 - 124,350 $ 89,602 $ 89,084 $ 82,214 $ 139,448 $ 29 ---PAGE BREAK--- General Fund Revenue - 1000 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Investment Earnings 371010 Investment Earnings 43,540 118,168 85,000 110,237 25,500 43,540 $ 118,168 $ 85,000 $ 110,237 $ 25,500 $ Other Financing Sources 381030 SID Bond Proceeds - - - 381070 Proceeds from Notes 192,812 383002 Resort Tax - Tax Relief Transfer 1,123,847 1,277,625 1,287,597 1,287,597 1,124,310 383000 Haskill Basin Excess Tax Relief 52,972 92,496 107,692 107,692 60,168 1,176,819 $ 1,370,121 $ 1,395,289 $ 1,395,289 $ 1,377,290 $ Total Fund Revenue 5,140,649 $ 5,575,361 $ 5,555,531 $ 5,624,885 $ 6,373,611 $ 101000 Beginning Available Cash 1,449,008 $ 1,704,788 $ Total Resources 7,004,539 $ 8,078,400 $ 30 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 410100 Legislative Services 220 Operating Supplies/Material 5,266 4,977 7,200 4,662 5,500 340 Utility Services 1,097 1,352 1,450 1,170 1,450 370 Council Travel & Training 359 1,564 7,500 120 7,500 390 Other Purchased Services 1,650 1,500 13,460 2,250 6,960 510 Insurance 53 53 53 53 53 Total Legislative Services 8,425 $ 9,446 $ 29,663 $ 8,255 $ 21,463 $ 31 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. FY 2021 Objectives The objective of the Municipal Court Division for FY 2021 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 2021 budget provides $8,500 to replace the copier that is at the end of its useful life. 32 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 410360 Municipal Court Personnel Services 110 Salaries 165,504 161,729 180,637 167,743 184,876 111 Temporary/Seasonal Salaries - 640 - 112 Part Time Salaries 28,971 21,947 17,389 19,867 15,758 120 Overtime 1,294 2,172 1,332 200 1,465 140 Employer Contributions 61,159 61,006 64,069 60,596 65,331 256,927 $ 246,854 $ 263,427 $ 249,046 $ 267,430 $ Materials and Services 210 Office Supplies/Materials 5,751 3,562 2,700 2,120 2,700 220 Operating Supplies/Material 1,356 1,230 1,000 2,273 1,200 230 Repair/Maintenance Supplies 559 1,205 1,100 446 1,100 310 Communication & Transportation 1,513 1,073 1,700 2,462 2,500 320 Printing - - 200 200 330 Publicity/Subscriptions/Dues 300 2,339 1,800 1,022 1,800 340 Utility Services 4,023 5,183 5,500 4,097 5,500 350 Professional Services - 6,121 - 1,155 - 360 Repair & Maintenance 5,173 4,934 4,400 9,048 4,400 370 Travel & Training 2,967 3,295 4,000 1,092 4,000 390 Other Purchased Services 4,903 7,239 6,330 2,091 5,000 397 Contracted Workers - 7,379 - - - 510 Insurance 4,320 6,459 5,743 5,742 5,166 530 Rent / Lease 780 1,100 1,000 610 - 540 Special Assessments 101 101 105 101 105 31,746 $ 51,220 $ 35,578 $ 32,259 $ 33,671 $ Capital Outlay 920 Building - - 21,000 11,506 7,200 940 Machinery & Equipment - - - - 8,500 - $ - $ 21,000 $ 11,506 $ 15,700 $ Total Municipal Court 288,673 298,073 320,005 292,811 316,801 33 ---PAGE BREAK--- Administrative Services Division Purpose The Administrative Services Division provides for the general administration of the City including the offices of the City Manager, Finance Director, City Clerk/Administrative Services Director, and Human Resources Director. Insurance, benefits, payroll, accounting, financial reporting and information technology administration are areas covered by this division. There are nine full time employees in Administrative Services, but most of their personnel costs are spread throughout the City’s budget in a cost allocation formula. FY 2021 Objectives The objective of the Administrative Services Division in the General Fund for FY 2021 is to provide budget authority to provide the above listed services within the City. City Council establishes short‐term and long‐term goals for the City, which guide the operations and objectives during FY 2021. The FY 2021 Budget provides for costs related to the implementation of the City’s new website, audit costs, new budget software, crisis communication contract, and additional resources for repairs and maintenance. These increased costs are partially offset by a reduction in City newsletter costs which will only be published bi‐annually instead of quarterly. 34 ---PAGE BREAK--- Admin & Legal Cost Allocation The Administrative Services Division expenditures of the General Fund are allocated to any fund that has personal services costs. The amount of admin expenditures allocated to other funds is based on the amount of salaries and benefits paid by each of the other funds as a percentage of the total salaries and benefits for the City. For example, in FY 2021, 11.47% of the total City payroll is budgeted in the General Fund. Therefore 11.47% of any administrative services materials and services expenditures remain in the General Fund, and 88.53% is allocated to other funds. The table below shows both the total amount before the allocation of costs and the amount that remains in the General Fund. In Office Supplies, under the Budget FY 2021 column, the total budget is $10,000, however, of that $10,000, only $1,147 or 11.47% will stay in the General Fund—found in the Allocation FY 2021 column to the right. Expenditures for the Legal Services Division is also allocated based on the percentages described above. The following table shows totals before allocation and the amount that is budgeted to remain in the General Fund. General Fund Allocation Rate 0.0921 0.0922 0.0931 0.0931 0.1147 Expenditures Actual FY 2018 Allocation FY 2019 Budget FY 2020 Allocation FY 2020 Actual YTD 6/30/20 Proposed Budget FY 2021 Allocation FY 2021 410500 - Administrative Services Materials and Services 210 Office Supplies/Materials 776 922 10,000 931 476 10,000 1,147 220 Operating Supplies/Materials 1,706 1,586 17,400 1,620 2,510 16,900 1,938 230 Repair/Maintenance Supplies 148 92 2,500 233 (41) 2,500 287 310 Postage & Freight 895 830 12,000 1,117 952 12,000 1,376 320 Printing 728 2,434 26,400 2,458 1,504 12,400 1,422 330 Publicity/Subscriptions/Dues 1,205 1,383 15,000 1,397 1,080 15,000 1,721 340 Utility Services 1,111 1,475 16,500 1,536 1,256 16,500 1,893 350 Professional Services 5,118 4,011 54,840 5,106 8,174 65,180 7,476 360 Repair & Maintenance 501 2,214 41,572 3,870 836 86,230 9,891 370 Travel & Training 1,183 1,475 23,000 2,141 1,008 23,000 2,638 390 Other Purchased Services 960 - 10,500 978 1,448 2,000 229 397 Contracted Workers 671 1,291 14,000 1,303 1,138 14,000 1,606 510 Insurance 375 564 6,403 596 594 11,726 1,345 530 Rent / Lease 189 209 2,592 241 349 2,592 297 540 Special Assessments 71 187 2,025 189 429 2,025 232 Total 15,637 $ 18,673 $ 254,732 $ 23,716 $ 21,714 $ 292,053 $ 33,498 $ 35 ---PAGE BREAK--- Admin & Legal Cost Allocation General Fund Allocation Rate 0.0921 0.0922 0.0931 0.0931 0.1147 Expenditures Actual FY 2018 Allocation FY 2019 Budget FY 2020 Allocation FY 2020 Actual YTD 6/30/20 Proposed Budget FY 2021 Allocation FY 2021 411100 - Legal Services Materials and Services 210 Office Supplies/Materials 211 369 2,500 233 178 2,500 287 220 Operating Supplies/Materials 232 231 5,600 521 785 5,600 642 230 Repair & Maintenance Supplies 10 9 800 74 33 800 92 310 Communication & Transportation 34 46 300 28 5 300 34 330 Publicity/Subscriptions/Dues 251 415 4,500 419 310 4,500 516 340 Utility Services 405 415 6,200 577 365 6,200 711 350 Professional Services 7 461 5,000 466 139 5,000 574 360 Repair & Maintenance 174 46 1,200 112 101 3,243 372 370 Travel & Training 212 461 4,000 372 24 4,000 459 390 Other Purchased Services - 46 - - 28 - - 510 Insurance 84 164 1,780 166 115 1,379 158 530 Rent / Lease 60 90 972 90 99 972 111 Total 1,680 $ 2,753 $ 32,852 $ 3,058 $ 2,184 $ 34,494 $ 3,956 $ 36 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 410500 Administrative Services Personnel Services 110 Salaries 72,570 81,246 97,269 109,110 156,940 112 Part Time Salaries - 11,695 1,565 3,110 4,295 120 Overtime 192 18 198 78 159 140 Employer Contributions 27,242 51,489 35,736 36,543 57,949 100,004 $ 144,448 $ 134,768 $ 148,840 $ 219,343 $ Materials and Services 210 Office Supplies/Materials 776 753 931 476 1,147 220 Operating Supplies/Materials 1,706 2,170 1,620 2,510 1,938 230 Repair/Maintenance Supplies 148 249 233 (41) 287 310 Communication & Transportation 895 1,034 1,117 952 1,376 320 Printing 729 1,494 2,458 1,504 1,422 330 Publicity/Subscriptions/Dues 1,205 951 1,397 1,080 1,721 340 Utility Services 1,111 1,440 1,536 1,256 1,893 350 Professional Services 5,118 6,287 5,106 8,174 7,476 360 Repair & Maintenance 501 344 3,870 836 9,891 370 Travel & Training 1,183 1,331 8,141 1,008 2,638 390 Other Purchased Services 960 744 978 1,448 229 397 Contracted Workers 671 665 1,303 1,138 1,606 510 Insurance 375 564 596 594 1,345 530 Rent / Lease 189 239 241 349 297 540 Special Assessments 71 241 189 429 232 15,638 $ 18,506 $ 29,716 $ 21,714 $ 33,498 $ Debt Service 610/620 Principal and Interest - $ - $ - $ - $ 26,647 $ - $ - $ - $ - $ 26,647 $ Capital Outlay 940 Machinery & Equipment 30,000 - 21,500 21,340 192,812 30,000 $ - $ 21,500 $ 21,340 $ 192,812 $ Total Administrative Services 145,641 $ 162,954 $ 185,984 $ 191,893 $ 472,300 $ 37 ---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 2021 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 2021 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 2021 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. 38 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 410505 Resort Tax Admin Services Materials and Services 210 Office Supplies & Materials 298 855 950 - 950 310 Communication & Transportation - - - 521 - 350 Professional Services 8,645 7,617 8,900 1,619 9,256 390 Other Purchased Services - 1,361 - 2 - Total Resort Tax 8,943 $ 9,833 $ 9,850 $ 2,142 $ 10,206 $ 411100 Legal Services Personnel Services 110 Salaries 62,082 48,562 54,414 53,528 55,547 112 Part-Time Salaries 2,016 2,106 2,292 2,315 2,386 120 Overtime 26 - 46 15 43 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions 20,097 15,049 17,648 16,351 18,891 84,221 $ 65,717 $ 74,400 $ 72,210 $ 76,867 $ Materials and Services 210 Office Supplies/Materials 211 175 233 178 287 220 Operating Supplies/Materials 232 352 521 785 642 230 Repair & Maintenance Supplies 10 91 74 33 92 310 Communication & Transportation 34 19 28 5 34 330 Publicity/Subscriptions/Dues 251 315 419 310 516 340 Utility Services 405 528 577 365 711 350 Professional Services 7 48 466 139 574 360 Repair & Maintenance 174 159 112 101 372 370 Travel & Training 212 300 372 24 459 390 Other Purchased Services - 1 - 28 - 510 Insurance 84 164 166 115 158 530 Rent / Lease 60 90 90 99 111 540 Special Assessments - 27 - - - 1,680 $ 2,269 $ 3,058 $ 2,184 $ 3,956 $ Total Legal Services 85,901 $ 67,986 $ 77,458 $ 74,394 $ 80,823 $ 39 ---PAGE BREAK--- Library Fund Parking Facility Maintenance Purpose The three‐story parking facility that opened in May of 2017 in downtown Whitefish requires continued budgeting for operating and maintenance costs. The City’s Maintenance Facility Technician along with the help of other staff are responsible for maintaining the parking facility. Leased parking spaces will be enforced by the Police Department’s Parking Enforcement Officer. These operating costs are offset by the leased parking revenue, also budgeted in the General Fund. FY 2021 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 2021 budget provides for a continued expenditure budget for maintaining the facility. Overall, the cost to maintain the parking structure, including salaries and employer contributions, is budgeted to be $87,240 which is down compared to the FY 2020 budget of $90,259. The reduction is primarily the result of a lower allocation of salaries for Parking Facility Maintenance activities. 40 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 411230 Parking Facility Maintenance Personnel Services 110 Salaries 18,177 16,227 23,158 13,047 20,198 120 Overtime 400 - 75 - 67 130 Vacation/Sick Accrual - - - - - 140 Employer Contributions 10,740 9,077 12,276 7,737 12,640 29,317 $ 25,304 $ 35,509 $ 20,784 $ 32,905 $ Materials and Services 220 Operating Supplies/Materials 7,396 6,880 7,000 4,270 7,000 230 Repair & Maintenance Supplies 7,101 6,559 8,600 1,017 7,200 330 Publicity, Subscriptions & Dues - - - 665 - 340 Utility Services 9,654 7,686 9,800 8,015 8,900 360 Repair & Maintenance Services 11,142 20,325 20,000 6,868 18,000 390 Other Purchased Services - - - 1,972 2,500 510 Insurance 6,473 10,960 9,025 9,236 10,410 530 Rent / Lease 325 324 325 324 325 42,091 $ 52,734 $ 54,750 $ 32,367 $ 54,335 $ Total Parking Facility Maintenance 71,408 $ 78,038 $ 90,259 $ 53,151 $ 87,240 $ 41 ---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 2021 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. Significant or changed appropriations during FY 2021 are: Item/Project Amount Revenue Changes  Aggregate increase of all Planning budgeted revenues – anticipated steady activity from FY 2020 $21,500 Expenditure Changes  Increase in professional services to pay for items previously covered with Tax Increment Financing (TIF) District funds for special planning efforts and projects. Includes consulting fees for assistance in creating new TIF Districts $50,000  Decrease in contract services to reflect spending $3,800  Decrease in repair and maintenance services to reflect actual spending $6,950  #1 Capital Project ‐ Replacement Plotter (Community Planning portion with the remining cost to be funded in Public Works’ budgets) $5,000 42 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 420540 Community Planning Personnel Services 110 Salaries 263,357 286,662 312,933 290,134 439,738 112 Part-Time Salaries 9,895 12,275 12,390 12,840 12,408 120 Overtime 586 149 458 21 466 140 Employer Contributions 100,313 113,905 133,588 112,506 200,982 374,151 $ 412,991 $ 459,369 $ 415,501 $ 653,594 $ Materials and Services 210 Office Supplies/Materials 1,963 1,133 2,000 1,687 2,000 220 Operating Supplies/Materials 9,338 5,623 6,000 8,160 6,000 230 Repair & Maintenance Supplies 251 1,188 600 1,254 1,200 310 Communication & Transportation 1,602 2,574 1,900 1,290 1,900 320 Printing - 198 500 127 500 330 Publicity/Subscriptions/Dues 4,851 4,597 5,300 5,304 5,300 340 Utility Services 4,672 7,667 7,500 6,551 7,500 350 Professional Services 30,705 60,653 40,000 40,421 90,000 360 Repair & Maintenance Services 9,376 1,830 17,500 1,458 10,550 370 Travel & Training 7,163 8,117 6,000 2,429 7,000 390 Other Purchased Services 4,204 4,308 3,100 3,268 3,100 397 Contract Services - 1,223 5,000 - 1,200 510 Insurance 5,220 15,963 10,500 12,499 18,059 530 Rent / Lease 1,625 1,620 1625 1,808 1,625 540 Special Assessments 477 572 600 106 600 81,447 $ 117,266 $ 108,125 $ 86,362 $ 156,534 $ Capital Outlay 940 Machinery & Equipment 1,622 - 5,000 - $ 1,622 $ - $ - $ 5,000 $ Total Community Planning 455,598 $ 531,879 $ 567,494 $ 501,863 $ 815,128 $ 43 ---PAGE BREAK--- Community Agencies & Cemetery Services Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include the Eagle Bus Service, Big Mountain S.N.O.W. (Shuttle Network of Whitefish) Bus, Golden Agers Community Center, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2021 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 2021 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 2021 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 included for possible site development analysis. 44 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 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 1,500 730 Cultural Arts Grant Pass Through - - 10,000 - 10,000 790 Whitefish Housing Authority - - 13,500 12,000 13,500 510 O'Shaughnessy Center Insurance 2,014 2,661 2,662 3,053 3,172 510 WAVE Property Insurance 44,567 6,832 6,850 7,126 15,470 Total Community Agencies 66,381 $ 27,793 $ 51,312 $ 40,478 $ 60,442 $ 430900 Cemetery Services Personnel Services 110 Salaries 3,527 3,763 3,934 3,857 3,655 112 Permanent Part Time - - - 201 - 120 Overtime 449 2 157 1.37 - 140 Employer Contributions 1,331 1,224 1,321 1,267 1,145 5,307 $ 4,989 $ 5,412 $ 5,326 $ 4,800 $ Materials and Services 220 Operating Supplies 147 1,066 1,000 - 1,000 230 Repair/Maintenance Supplies 16 - 200 17 200 330 Publicity/Subscriptions/Dues - - - - - 340 Utility Services 850 795 1,100 848 1,100 350 Professional Services - - 2,000 - 2,000 360 Repair & Maintenance Services 1,646 1,025 1,800 3,000 1,800 390 Other Purchased Services 250 350 2,000 1,350 2,000 510 Insurance 84 141 141 124 136 540 Special Assessments - - 250 - 250 2,993 $ 3,377 $ 8,491 $ 5,339 $ 8,486 $ Capital Outlay 930 Improvements - - 20,000 - 20,000 Total Cemetery Services 8,300 $ 8,366 $ 33,903 $ 10,665 $ 33,286 $ 510900 Operating Contingency 870 Contingency for COVID-19 Response - - - - 25,000 - $ - $ - $ - $ 25,000 $ 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 701,122 793,990 818,603 818,603 883,426 820 Trans to Law Enforcement Fund 2,292,686 2,366,862 2,545,235 2,545,235 2,657,502 820 Trans to Fire & Ambulance Fund 729,525 700,380 853,092 853,092 953,092 3,757,704 $ 3,895,603 $ 4,251,301 $ 4,251,301 $ 4,528,391 $ Total Non-Departmental 3,757,704 $ 3,895,603 $ 4,251,301 $ 4,251,301 $ 4,553,391 $ Total Expenditures 4,896,974 $ 5,089,971 $ 5,617,229 $ 5,426,954 $ 6,451,079 $ Ending Cash Balance (Reserves) 1,387,310 $ 1,627,320 $ Total General Fund 7,004,539 $ 8,078,400 $ 45 ---PAGE BREAK--- General Fund Expenditures - 1000 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Total General Fund Personnel Services 849,927 900,303 972,885 911,708 1,254,939 Materials and Services 259,344 292,442 330,543 231,100 382,591 Capital Outlay 30,000 1,622 62,500 32,845 233,512 Contingency - - - - 25,000 Debt Service - - - - 26,647 Transfers 3,757,704 3,895,603 4,251,301 4,251,301 4,528,391 4,896,974 5,089,971 5,617,229 5,426,954 6,451,079 Personnel Services 110 585,217 598,189 672,345 637,420 860,954 111 - - - 640 - 112 40,882 48,023 33,636 38,332 34,847 120 2,947 2,341 2,266 314 2,200 130 - - - - - 140 220,881 251,750 264,638 235,001 356,938 Materials and Services 210 8,999 6,478 6,814 4,462 7,084 220 25,441 22,298 24,341 22,660 23,280 230 8,085 9,292 10,807 2,726 10,079 310 4,044 4,700 4,745 5,230 5,810 320 729 1,692 3,158 1,631 2,122 330 6,607 8,202 8,916 8,381 9,337 340 21,812 24,651 27,463 22,303 27,054 350 44,475 80,726 56,472 51,508 109,306 360 28,012 28,617 47,682 21,311 45,013 370 11,884 14,607 26,013 4,674 21,597 390 11,967 15,503 25,868 12,408 19,789 397 671 9,267 6,303 1,138 2,806 510 63,189 43,796 35,736 38,541 53,969 530 2,979 3,373 3,281 3,190 2,358 540 649 941 1,144 636 1,187 730 - - 10,000 - 10,000 790 19,800 18,300 31,800 30,300 31,800 Debt Service 610/620 - - - - 26,647 Capital Outlay 900 - - - - - 910 - - - - - 920 - - 21,000 11,506 7,200 930 - - 20,000 - 20,000 940 30,000 1,622 21,500 21,340 206,312 Contingency 870 - - - - 25,000 Transfers 820 3,757,704 3,895,603 4,251,301 4,251,301 4,528,391 Total 4,896,974 5,089,971 5,617,229 5,426,954 6,451,079 46 ---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 2021 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 2021 Budget are: Item/Project Amount Revenue Changes  Increase in property tax revenue from the expiration of the Tax Increment Financing (TIF) District (previously incremental taxes were allocated to the TIF fund) $90,794 Expenditure Changes  Increase in personnel services for full time and part time staff $20,986  Increase in repair and maintenance services $3,500  Increase in communication and transportation $1,500  Increase in library materials $2,000 47 ---PAGE BREAK--- Library Fund - 2220 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Taxes 311010 Real Property Taxes 168,282 170,627 182,502 175,433 273,296 311020 Personal Property Taxes 975 933 800 964 1,000 169,257 $ 171,560 $ 183,302 $ 176,396 $ 274,296 $ Intergovernmental 334100 State Aid - 2,555 2,500 - 2,500 - $ 2,555 $ 2,500 $ - $ 2,500 $ Charges for Services 346070 Library Collections 10,578 10,920 12,500 7,968 11,000 10,578 $ 10,920 $ 12,500 $ 7,968 $ 11,000 $ Miscellaneous Revenue 365010 Private Gifts and Bequests 26,573 26,114 30,000 26,747 30,000 26,573 $ 26,114 $ 30,000 $ 26,747 $ 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 240,780 $ 245,520 $ 262,673 $ 245,482 $ 352,167 $ 101000 Beginning Available Cash 63,572 $ 48,845 $ Total Resources 326,246 $ 401,012 $ 48 ---PAGE BREAK--- Library Fund - 2220 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460120 Personnel Services 110 Salaries 62,671 64,193 67,067 65,503 72,689 112 Part Time Salaries 60,539 70,328 84,914 71,994 95,775 120 Overtime - - - - - 140 Employer Contributions 36,113 39,099 43,166 38,868 47,669 159,323 $ 173,620 $ 195,147 $ 176,365 $ 216,133 $ Materials and Services 210 Office Supplies/Materials 2,697 3,015 2,500 4,250 3,500 220 Operating Supplies 4,623 4,813 6,000 4,870 6,000 221 Library Materials 14,459 13,563 14,000 11,674 16,000 229 Library Materials Processing 1,509 1,542 3,000 1,742 3,000 230 Repair & Maintenance Supplies 147 441 1,500 331 1,500 310 Communication & Transportation 3,742 5,931 4,500 3,140 6,000 330 Publicity, Subscriptions & Dues 13,327 9,328 12,000 11,550 13,500 340 Utility Services 13,594 15,755 17,500 14,871 18,000 350 Professional Services - 130 - - - 360 Repair & Maintenance Services 34,148 16,193 31,500 16,353 35,000 362 Office Machinery & Computers 4,379 2,326 5,500 1,639 5,500 370 Travel & Training 1,010 1,568 3,000 122 2,000 390 Other Purchased Services 1,371 717 1,800 1,638 3,100 397 Contracted Services - - 750 - 750 510 Insurance 4,205 6,208 6,327 6,327 6,852 540 Special Assessments 434 409 425 488 425 880 Administrative Costs 3,406 4,151 5,378 4,900 5,700 103,051 $ 86,090 $ 115,680 $ 83,895 $ 126,827 $ 870 Operating Contingency - - 8,000 - 8,000 - $ - $ 8,000 $ - $ 8,000 $ Total Expenditures 262,374 $ 259,710 $ 318,827 $ 260,259 $ 350,960 $ Ending Available Cash 7,419 $ 50,052 $ Total Fund 326,246 $ 401,012 $ 49 ---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 budgeted staff of 17 sworn officers (including the Chief of Police) and a parking enforcement officer. FY 2021 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department. Significant or changed appropriations during FY 2021 are: Item/Project Amount Revenue Changes  Decrease in revenue for a Stone Garden Equipment Grant for equipment for two mobile command post for a budgeted total of $10,000 which is $30,000 less than the $40,000 budgeted in FY 2020 $10,000  Increase in revenue for Federal CARES Act funding $317,601  Increase in DOT Overtime Reimbursement - STEP $6,500  Decrease in Stone Garden Federal Grant $8,800  Increased transfer from General Fund (Property Tax Support) $112,267 Expenditure Changes  Increase in Personnel Services due to higher wages and benefits. The FY 2021 Budget also included the full year cost of an officer position budgeted to start mid-year FY 2020 $138,016  Increase in 911 costs which represent a 4% increase over FY 2020 $6,418  Increase for a LED lighting project at the Emergency Operations Center $30,600  A proposed Ford Explorer Hybrid for the Assistant Chief has been budgeted as a replacement vehicle. The hybrid will be approximately $3,000 higher in initial cost compared to a non-hybrid vehicle. However, over the operating life of the vehicle, savings for the cost of fuel is anticipated to be approximately $2,600 per year contributing to the City’s sustainability efforts $41,000 50 ---PAGE BREAK--- Law Enforcement Fund - 2300 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Intergovernmental 334091 DOT Overtime Reimbursement-STEP 18,353 8,333 16,000 10,745 22,500 331000 Federal Grants - Vests - 913 3,000 4,183 3,000 331110 Federal Disaster Aid - CARES Act - - - - 317,601 334151 Stone Garden Equipment Grant - - 40,000 93,691 10,000 337010 HIDTA Grant - Overtime Reimbursement 941 - 11,500 - 11,500 TBD 2020 OCDETF Slot Grant - - - - 1,500 337014 Drug Task Force Grant 96,259 89,215 79,500 115,922 79,500 337018 Stone Garden Federal Grant 19,374 2,319 43,800 - 35,000 337019 School District 44 Reimb. SRO 35,972 33,773 52,682 11,258 56,744 170,899 $ 134,553 $ 246,482 $ 235,800 $ 537,345 $ Miscellaneous Revenue 362000 Misc. Law Enforcement Collections 48,687 12,013 20,000 13,522 20,000 365000 Contributions 2,255 355 3,000 145 - 50,942 $ 12,368 $ 23,000 $ 13,667 $ 20,000 $ Other Financing Sources 382010 Sale of General Fixed Assets - - - 18,414 - 383004 General Fund Operating Transfer 2,292,686 2,366,862 2,545,235 2,545,235 2,657,502 2,292,686 $ 2,366,862 $ 2,545,235 $ 2,563,649 $ 2,657,502 $ Total Fund Revenue 2,514,527 $ 2,513,783 $ 2,814,717 $ 2,813,116 $ 3,214,847 $ 101000 Beginning Available Cash 14,660 $ 14,660 $ 67,277 $ Total Resources 2,829,378 $ 2,827,776 $ 3,282,123 $ 51 ---PAGE BREAK--- Law Enforcement Fund - 2300 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 420100 Personnel Services 110 Salaries 1,189,647 1,282,252 1,357,779 1,318,062 1,456,100 112 Part-Time Wages 31,409 31,887 47,273 48,721 48,793 120 Overtime 93,255 81,700 55,926 68,542 21,121 120 Reimbursed Overtime - - 43,800 - 69,000 130 Vacation/Sick Accrual - - - - 140 Employer Contributions 556,339 617,521 655,450 617,073 703,230 1,870,651 $ 2,013,360 $ 2,160,228 $ 2,052,398 $ 2,298,244 $ Materials and Services 210 Office Supplies/Materials 2,554 3,694 6,000 2,346 8,000 220 Operating Supplies/Materials 68,944 30,806 63,158 108,816 50,000 230 Repair/Maintenance Supplies 45,630 50,688 45,000 42,748 45,000 310 Postage & Freight 1,016 1,079 1,000 1,040 1,100 330 Publicity/Subscriptions/Dues 4,629 8,479 6,000 6,412 6,000 340 Utility Services 34,682 31,995 33,000 32,943 33,000 350 Professional Services 7,839 5,621 8,500 6,249 7,500 360 Repair & Maintenance 35,879 48,220 37,000 39,026 44,800 370 Travel & Training 17,923 16,216 20,000 15,582 20,000 390 Other Purchased Services 150,380 156,015 160,462 165,571 166,880 397 Contracted Workers 71,633 79,514 79,500 74,030 79,500 510 Insurance 28,053 42,810 44,875 41,124 44,501 530 Rent 750 - - - - 540 Special Assessments 429 429 500 429 500 880 Administrative Expense 38,271 45,812 59,444 54,242 68,085 508,611 $ 521,378 $ 564,439 $ 590,559 $ 574,866 $ Capital Outlay 920 Buildings - - 30,600 940 Machinery & Equipment 64,082 40,230 80,000 95,521 41,000 64,082 $ 40,230 $ 80,000 $ 95,521 $ 71,600 $ Operating Contingency - $ - $ - $ - $ Total Fund Expenditures 2,443,344 $ 2,574,968 $ 2,804,667 $ 2,738,478 $ 2,944,710 $ Ending Available Cash 24,711 337,413 Total Law Enforcement 2,829,378 $ 3,282,123 $ 52 ---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 2021 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. 53 ---PAGE BREAK--- Crime Victims Assistance Fund - 2917 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 351015 Victim & Witness Program Fines 7,477 7,301 15,000 10,850 15,000 Total Fund Revenue 7,477 $ 7,301 $ 15,000 $ 10,850 $ 15,000 $ Beginning Available Cash 1,473 1,473 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 410370 Materials and Services 725 Crime Victim's Assistance 7,477 6,838 15,000 10,850 15,000 7,477 $ 6,838 $ 15,000 $ 10,850 $ 15,000 $ Ending Available Cash 1,473 $ 1,473 $ 54 ---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 2021 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 2021 are: Item/Project Amount Revenue Changes  Increase in property tax revenue from the expiration of the Tax Increment Financing (TIF) Area (previously incremental taxes were allocated to the TIF fund) $316,213  Increase in Fire Prevention Program Fee revenues to reflect strong building market $25,000  Increase in operating transfer from the General Fund to account for anticipated resources from the expiration of the TIF District $100,000 Expenditure Changes  Increase in personnel services which includes higher salaries, cost associated with the increase of the Administrative Assistant position from part time to full time and higher benefits costs. The overall increase is partially offset by a reduction from the prior year budget related to back pay that was budgeted in FY 2020 $129,678  A departmental masterplan study for Fire and Ambulance to be split 30/70% respectively $40,000  Capital equipment purchase of a replacement ambulance $200,000  Capital equipment purchase of an additional LUCAS CPR device for the ambulance service $20,000  Capital equipment purchase of a Type 6 Wildland Fire Pick-Up $50,000  Capital investment of the Emergency Services Center to upgrade lighting to LEDs $52,200  Increase in Medicare/Medicaid adjustments to ambulance fee revenue based on year-to-date actuals $156,319 55 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Taxes 311010 Real Property Taxes 592,193 600,447 645,052 617,362 961,265 311020 Personal Property Taxes 3,428 3,281 4,000 3,391 4,000 595,622 $ 603,728 $ 649,052 $ 620,753 $ 965,265 $ Licenses and Permits 323015 Fire Prevention Program Fee 91,551 151,075 125,000 195,293 150,000 323051 Burning Permits 200 100 100 100 100 91,751 $ 151,175 $ 125,100 $ 195,393 $ 150,100 $ Intergovernmental 331000 Assistances to Firefighters Grant - - 56,250 15,625 56,250 331110 Federal Disaster Aid - CARES Act - - - - 355,830 336020 Offset for State to FURS - - - 338050 Countywide Amb. Assessment 48,045 52,448 53,000 28,680 53,000 48,045 $ 52,448 $ 109,250 $ 44,305 $ 465,080 $ Charges for Services 342020 Rural Fire Service Assessment 285,603 290,995 296,495 296,495 302,105 342050 Ambulance Services 1,450,074 1,641,620 1,563,185 1,483,499 1,563,185 342055 RescueCare Ambulance Prog 43,792 22,925 23,000 26,065 23,000 1,779,469 $ 1,955,540 $ 1,882,680 $ 1,806,059 $ 1,888,290 $ Miscellaneous Revenue 362000 Miscellaneous Income 139,448 35,548 20,000 40,373 20,000 139,448 $ 35,548 $ 20,000 $ 40,373 $ 20,000 $ Other Financing Sources 381070 Loan Proceeds 175,000 - - - - 383004 General Fund Transfer 729,525 700,380 853,092 853,092 953,092 904,525 $ 700,380 $ 853,092 $ 853,092 $ 953,092 $ Total Fund Revenue 3,558,860 $ 3,498,819 $ 3,639,174 $ 3,559,975 $ 4,441,828 $ 101000 Beginning Available Cash 63,592 52,359 Total Resources 3,702,766 $ 4,494,186 $ 56 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 420400 Fire and Rescue Personnel Services 110 Salaries 459,222 497,694 550,946 539,382 572,438 112 Regular Part-time 6,740 6,973 6,950 7,870 1,432 120 Overtime 45,451 31,652 30,057 30,671 31,207 140 Employer Contributions 192,296 214,944 250,627 244,050 269,450 190 Other Personal Services 1,061 - 5,000 2,302 5,000 704,770 $ 751,263 $ 843,580 $ 824,276 $ 879,527 $ Materials and Services 210 Office Supplies/Materials 659 199 500 661 500 220 Operating Supplies/Materials 20,826 17,448 27,340 19,275 22,000 230 Repair & Maintenance Supplies 18,865 20,356 15,000 26,705 21,500 310 Communication & Transportation 91 118 500 2,600 250 330 Publicity/Subscriptions/Dues 1,753 3,490 1,750 697 1,500 340 Utility Services 14,372 14,710 15,000 15,979 15,000 350 Professional Services 2,635 1,124 1,500 3,234 13,200 360 Repair and Maintenance 42,900 45,144 40,000 30,597 41,080 370 Travel & Training 9,135 6,904 5,000 6,754 5,000 380 Training Services 5,638 9,022 5,000 1,273 2,500 390 Other Purchased Services 7,820 14,124 7,000 8,882 7,000 510 Insurance 19,083 25,548 24,035 22,910 23,934 540 Special Assessments 219 219 230 219 230 880 Administrative Services 14,300 17,022 23,064 21,056 25,895 158,296 $ 175,428 $ 165,919 $ 160,844 $ 179,589 $ Debt Service 610 Principal 122,894 $ 124,240 $ 125,602 $ 125,602 $ 126,972 $ 620 Interest 16,861 17,363 14,377 14,377 7,519 139,755 $ 141,603 $ 139,979 $ 139,979 $ 134,491 $ Capital Outlay 920 Building - - - - 15,660 940 Equipment 30,469 - 22,500 - 50,000 30,469 $ - $ 22,500 $ - $ 65,660 $ Total Fire 1,033,290 $ 1,068,294 $ 1,171,978 $ 1,125,099 $ 1,259,268 $ 57 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 420730 Ambulance Personnel Services 110 Salaries 766,414 732,962 836,900 816,827 860,770 112 Part-Time Wages 12,905 13,318 12,069 14,198 - 120 Overtime 105,980 73,837 70,012 71,555 72,697 140 Employer Contributions 336,891 333,459 395,366 390,104 429,014 190 Other Personal Services 2,475 - 11,000 6,370 11,000 1,224,665 $ 1,153,576 $ 1,325,347 $ 1,299,055 $ 1,373,481 $ Materials and Services 210 Office Supplies/Materials 1,047 465 1,500 1,008 750 220 Operating Supplies/Materials 40,375 29,341 50,460 57,162 42,500 230 Repair & Maintenance Supplies 30,935 23,099 20,000 19,167 21,500 310 Communication & Transportation 97 104 1,000 54 500 330 Publicity/Subscriptions/Dues 1,899 2,739 2,000 1,589 2,000 340 Utility Services 22,615 26,176 29,000 27,479 27,500 350 Professional Services 37,468 25,729 40,000 29,508 58,000 360 Repair and Maintenance 28,117 33,223 25,000 30,509 30,020 370 Travel & Training 6,887 5,158 5,500 3,365 5,000 380 Training Services 11,179 16,016 9,000 3,121 7,500 390 Other Purchased Services 21,099 33,685 20,000 20,378 20,000 510 Insurance 18,089 28,748 28,000 24,802 31,508 540 Special Assessments 512 512 600 512 600 880 Administrative Expense 24,254 26,340 36,149 33,003 40,361 244,573 $ 251,335 $ 268,209 $ 251,657 $ 287,739 $ Debt Service 610 Principal 31,063 $ 64,549 $ 34,122 $ 34,122 $ 34,980 $ 620 Interest 1,363 $ 5,970 $ 4,487 $ 4,487 $ 2,471 $ 32,426 $ 70,520 $ 38,609 $ 38,609 $ 37,451 $ Accounts Payable Adjustments 810 Bad Debt Expense 158,317 212,661 208,250 35,153 168,250 811 Medicare/Medicaid Adjustment 584,450 797,982 625,274 818,222 781,593 812 RescueCare Benefits 6,401 4,106 10,000 5,337 10,000 749,168 $ 1,014,749 $ 843,524 $ 858,711 $ 959,843 $ Capital Outlay 920 Buildings - - - - 36,540 940 Equipment 244,028 - 52,500 24,187 220,000 244,028 $ - $ 52,500 $ 24,187 $ 256,540 $ Total Ambulance 2,494,859 $ 2,490,180 $ 2,528,190 $ 2,472,220 $ 2,915,054 $ Total Expenditures 3,528,149 $ 3,558,474 $ 3,700,168 $ 3,597,319 $ 4,174,322 $ Ending Available Cash 2,598 $ 319,865 $ Total Fund 3,702,767 $ 4,494,186 $ 58 ---PAGE BREAK--- Fire and Ambulance Fund - 2340 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Total Fire & Amb Fund Personnel Services 1,929,435 1,904,839 2,168,927 2,123,330 2,253,008 Materials and Services 402,869 426,763 434,128 412,502 467,329 Debt Service 172,181 212,123 178,588 178,589 171,942 Capital Outlay 274,497 - 75,000 24,187 322,200 Accounts Receivable Adj. 749,168 1,014,749 843,524 858,711 959,843 3,528,149 3,558,474 3,700,168 3,597,319 4,174,322 Personnel Services 110 1,225,636 1,230,656 1,387,846 1,356,209 1,433,208 112 19,645 20,291 19,019 22,069 1,432 120 151,431 105,489 100,069 102,226 103,904 140 529,187 548,403 645,993 634,154 698,464 190 3,536 - 16,000 8,672 16,000 Materials and Services 210 1,706 664 2,000 1,669 1,250 220 61,201 46,789 77,800 76,437 64,500 230 49,800 43,455 35,000 45,873 43,000 310 188 222 1,500 2,654 750 330 3,652 6,229 3,750 2,286 3,500 340 36,987 40,886 44,000 43,458 42,500 350 40,103 26,853 41,500 32,743 71,200 360 71,017 78,367 65,000 61,106 71,100 370 16,022 12,062 10,500 10,119 10,000 380 16,817 25,038 14,000 4,395 10,000 390 28,919 47,809 27,000 29,260 27,000 510 37,172 54,296 52,035 47,712 55,442 540 731 731 830 731 830 880 38,554 43,362 59,213 54,059 66,256 Debt Service 610 172,181 212,123 159,724 159,724 161,952 620 23,333 18,864 18,865 9,990 Accounts Payable Adjustments 810 158,317 212,661 208,250 35,153 168,250 811 584,450 797,982 625,274 818,222 781,593 812 6,401 4,106 10,000 5,337 10,000 813 - - - - - Capital Outlay 920 - - - - 36,540 940 274,497 - 75,000 24,187 270,000 Total 3,528,149 3,581,808 3,700,168 3,597,319 4,158,662 59 ---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 2021 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 2021 budget proposes building activity to slow from FY 2020 actuals. Salaries were reallocated to more closely reflect the actual time spent providing building inspections in Columbia Falls and two trucks are scheduled to be replaced. 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 60 ---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 & Revenue Revenue by Fiscal Year 61 ---PAGE BREAK--- Building Code Fund - 2394 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Licenses and Permits 323010 Building Plan Review 158,335 245,232 160,000 322,513 200,000 323011 Building Permits 220,211 339,421 180,000 413,022 250,000 323012 Electrical Permits 39,237 51,600 40,000 67,329 40,000 323013 Plumbing Permits 32,995 40,439 30,000 49,125 35,000 323017 Mechanical Permits 28,316 40,504 30,000 54,267 35,000 479,093 $ 717,196 $ 440,000 $ 906,256 $ 560,000 $ Charges for Services 342041 Col. Falls Building Contract 91,482 68,151 65,000 108,467 100,000 91,482 $ 68,151 $ 65,000 $ 108,467 $ 100,000 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 15 1,469 500 2,646 500 15 $ 1,469 $ 500 $ 2,646 $ 500 $ Total Fund Revenue 570,590 $ 786,816 $ 505,500 $ 1,017,369 $ 660,500 $ Beginning Available Cash 534,457 $ 1,001,866 $ Total Resources 1,039,957 $ 1,662,366 $ 62 ---PAGE BREAK--- Building Code Fund - 2394 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 420530 - Construction Inspection Personnel Services 110 Salaries 231,400 246,188 265,287 260,649 290,125 112 Part-time Wages 1,613 1,685 2,617 2,696 1,909 120 Overtime 121 9 102 25 94 140 Employer Contributions 94,969 111,609 123,520 116,408 131,730 328,103 $ 359,491 $ 391,526 $ 379,779 $ 423,858 $ Materials and Services 210 Office Supplies/Materials 1,287 1,192 2,000 2,962 3,000 220 Operating Supplies 9,288 5,779 6,200 9,996 7,200 230 Repair & Maintenance Supplies 3,518 6,099 6,000 4,207 6,000 310 Postage & Freight - 39 250 1 250 320 Printing - - 100 - - 330 Publicity/Subscriptions/Dues 3,231 4,810 3,300 3,028 4,950 340 Utility Services 9,348 10,508 13,100 10,001 10,500 350 Professional Services 9,961 8,458 10,000 7,005 10,000 360 Repair and Maintenance 10,712 17,361 18,000 18,365 19,350 370 Travel & Training 2,182 4,986 5,000 2,658 6,500 390 Other Purchased Services - 462 - 622 500 397 Contracted Workers 347 1,223 1,000 - 1,000 510 Insurance 5,655 8,008 8,050 7,874 7,402 530 Lease/Rental 2,924 3,241 3,386 2,889 3,386 540 Special Assessments 477 644 645 106 645 880 Administrative Expense 8,110 9,274 12,280 11,204 14,988 67,040 $ 82,084 $ 89,311 $ 80,917 $ 95,671 $ Debt Service 610 Debt Service Principal & Interest - $ - $ - $ - $ 1,735 $ - $ - $ - $ - $ 1,735 $ Capital Outlay 940 Machinery & Equipment 22,091 1,622 35,000 33,573 70,000 22,091 $ 1,622 $ 35,000 $ 33,573 $ 70,000 $ Total Construction Inspection 417,234 $ 443,197 $ 515,837 $ 494,269 $ 591,264 $ 510700 - Columbia Falls Building Codes Personnel Services 110 Salaries 33,449 34,484 36,242 35,481 55,225 140 Employer Contributions 15,224 17,044 18,456 17,561 26,428 48,673 $ 51,528 $ 54,698 $ 53,042 $ 81,653 $ Materials and Services 220 Operating Supplies/Materials - - 400 - 400 230 Repair & Maintenance Supplies 1,515 1,980 3,000 1,695 3,000 510 Insurance 604 1,013 1,000 956 996 2,119 $ 2,993 $ 4,400 $ 2,650 $ 4,396 $ Total Columbia Falls Contract 50,792 $ 54,521 $ 59,098 $ 55,692 $ 86,049 $ Total Fund Expenditures 468,026 $ 497,718 $ 574,935 $ 549,960 $ 677,314 $ Ending Available Cash 465,022 $ 985,052 $ Total Building Code Fund 1,039,957 $ 1,662,366 $ 63 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2021 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 2021 Objectives The objectives of the Parks, Recreation and Community Services Fund for this fiscal year are to maintain and, where appropriate, operate various City facilities. These include the Mountain Trails Park, Roy Duff Memorial Armory Center, Armory Park, Credit Union Park, City Hall building and grounds, City Beach, Soroptimist Park, Baker Park, Riverside Park, Creekwood Park, Grouse Mountain Park, Memorial Ball Park perimeter, Jack Zerr Fields, Canoe Park, Kay Beller Park, Crestwood Park, Riverwood Park, the Baker/Wisconsin Street Viaduct, S. Baker Avenue right‐of‐way, W. Edgewood Place right‐of‐way, property at 2nd and Spokane Avenue, Greenwood Drive property, Central Avenue Medium, and the grounds of the Whitefish Cultural Arts Center, Whitefish Library, and City Wastewater Plant. provide budget authority for Whitefish Legacy Partners to manage annual operations, trail, and trailhead maintenance through efficient use of endowment funds and strong WT volunteer programs. provide a series of recreation programs and special events. provide maintenance for boulevard trees and pre‐planting administration. maintain the Hwy. 93 right‐of‐way landscape and provide weed spraying services on City property and right‐of‐ways as needed. provide other general beautification and community services as needed. 64 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2021 Significant or changed appropriations during FY 2021 are: Item/Project Amount Revenue Changes  Increase in grant revenue for CARES Act reimbursements $5,912  Increase in budgeted After School Program revenues to more accurately reflect year‐to‐date actuals and previous years and including a full year of higher rates $16,270  Increase in Grants; specific grants anticipated for FY 2021 includes ‐ EAB $4,200, Garden Grant $4,000, LWCF $250,000, Arbor Day $700, Green Field Grant $11,000, and $4,000 WF Community Foundation $269,900  Decrease in budgeted Summer Day Camp revenues to account for recent COVID‐19 conditions $10,000  Decrease in facility usage revenues due to anticipated reduction of use due to COVID‐19 $8,000  Contributions to Whitefish Trail Revenues from Whitefish Legacy Partners for Glacier Nordic $2,000, FAMB $4,000, FAS $2,500, Endowment (additional funds available if grants not awarded) $45,419  Increase in transfer from General Fund (Property Tax Support) including additional allotment with the expiration of the City’s Tax Increment Financing District $64,823  Continued transfer from Water Fund to support the Aquatic Invasive Species Boat Inspection Station at State Park (includes personnel costs only) $49,302 Expenditure Changes  Increase personnel services related to higher wage and benefit costs and higher Urban Forestry part time and seasonal budgets which are partially offset with lower seasonal staff wages in other areas due to COVID‐19 related reductions $99,848  Increase in repair and maintenance services for the Urban Forestry Program (offset by other decreases) $7,000  #1 Capital Project – Grouse Mountain Parking Lot Overlay / Drainage $25,000  #2 Capital Project – Bus/Passenger Van $10,000  #3 Capital Project – ¾ Ton Truck $45,000  #4 Capital Project – Armory Park Improvements (grant funds requested) $250,000 65 ---PAGE BREAK--- Parks and Recreation Fund - 2210 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Licenses and Permits 322015 Alcohol Consumption Permit 1,120 1,240 1,000 890 1,000 1,120 $ 1,240 $ 1,000 $ 890 $ 1,000 $ Intergovernmental 331110 Federal Disaster Aid - CARES Act - - - - 5,912 334000 Grants 25,669 24,292 4,000 23,250 273,900 334001 WF Trail O&M Grants - - 17,500 - 18,233 334002 FWP Fishing Lease - WF Trail 3,500 3,500 3,500 - - 29,169 $ 27,792 $ 25,000 $ 23,250 $ 298,045 $ Charges for Services 346014 Beach Concessions 14,550 13,267 14,550 12,305 7,000 346015 Beach Gazebo Rental 4,245 6,415 4,300 2,615 5,000 346016 Boat Launch Passes 25,226 24,750 25,000 27,767 25,000 346040 Ice Rink Management Contract 16,089 - - - - 346007 After School Program 56,074 79,077 67,000 67,890 83,270 346022 Summer Day Camp 71,667 76,478 90,000 51,256 80,000 346080 Recreation Programs - - 60,000 51,319 60,000 346085 Adult Programs 246 259 - - 346086 Youth Programs 22,035 21,863 - - - 346057 Special Events 4,204 445 - - - 346009 Armory Rental 5,285 12,528 - 120 - 346402 Facility Usage Revenue 8,406 9,969 16,000 12,135 8,000 228,026 $ 245,051 $ 276,850 $ 225,407 $ 268,270 $ Miscellaneous Revenue 361020 Verizon Cell Tower Lease 20,248 21,057 21,900 21,900 22,776 362000 Miscellaneous Revenue 3,094 14,375 4,000 240 4,000 362007 Program Guide Revenue 3,095 1,580 3,000 3,300 3,500 363010 Greenways & Parkland Asmt 423,191 462,600 482,786 479,648 508,151 363040 P&I Special Assessments 1,187 1,546 1,000 1,702 1,000 365000 Contributions & Donations 38,891 8,174 30,000 19,660 31,500 365001 WF Trail Oper Revenue 45,088 47,156 40,000 29,592 45,419 534,794 $ 556,488 $ 582,686 $ 556,042 $ 616,345 $ Other Financing Sources 383004 Op. Transfer from Gen. Fund 701,122 793,990 818,603 818,603 883,426 383000 Transfer from Water for AIS 40,376 50,511 48,498 48,498 49,302 741,498 $ 844,501 $ 867,101 $ 867,101 $ 932,727 $ Total Fund Revenue 1,534,607 $ 1,675,073 $ 1,752,637 $ 1,672,690 $ 2,116,388 $ 101000 Beginning Available Cash 78,416 $ 217,216 $ Total Resources 1,831,053 $ 2,333,604 $ 66 ---PAGE BREAK--- Parks and Recreation Fund - 2210 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Licenses and Permits 322015 Alcohol Consumption Permit 1,120 1,240 1,000 890 1,000 1,120 $ 1,240 $ 1,000 $ 890 $ 1,000 $ Intergovernmental 331110 Federal Disaster Aid - CARES Act - - - - 5,912 334000 Grants 25,669 24,292 4,000 23,250 273,900 334001 WF Trail O&M Grants - - 17,500 - 18,233 334002 FWP Fishing Lease - WF Trail 3,500 3,500 3,500 - - 29,169 $ 27,792 $ 25,000 $ 23,250 $ 298,045 $ Charges for Services 346014 Beach Concessions 14,550 13,267 14,550 12,305 7,000 346015 Beach Gazebo Rental 4,245 6,415 4,300 2,615 5,000 346016 Boat Launch Passes 25,226 24,750 25,000 27,767 25,000 346040 Ice Rink Management Contract 16,089 - - - - 346007 After School Program 56,074 79,077 67,000 67,890 83,270 346022 Summer Day Camp 71,667 76,478 90,000 51,256 80,000 346080 Recreation Programs - - 60,000 51,319 60,000 346085 Adult Programs 246 259 - - 346086 Youth Programs 22,035 21,863 - - - 346057 Special Events 4,204 445 - - - 346009 Armory Rental 5,285 12,528 - 120 - 346402 Facility Usage Revenue 8,406 9,969 16,000 12,135 8,000 228,026 $ 245,051 $ 276,850 $ 225,407 $ 268,270 $ Miscellaneous Revenue 361020 Verizon Cell Tower Lease 20,248 21,057 21,900 21,900 22,776 362000 Miscellaneous Revenue 3,094 14,375 4,000 240 4,000 362007 Program Guide Revenue 3,095 1,580 3,000 3,300 3,500 363010 Greenways & Parkland Asmt 423,191 462,600 482,786 479,648 508,151 363040 P&I Special Assessments 1,187 1,546 1,000 1,702 1,000 365000 Contributions & Donations 38,891 8,174 30,000 19,660 31,500 365001 WF Trail Oper Revenue 45,088 47,156 40,000 29,592 45,419 534,794 $ 556,488 $ 582,686 $ 556,042 $ 616,345 $ Other Financing Sources 383004 Op. Transfer from Gen. Fund 701,122 793,990 818,603 818,603 883,426 383000 Transfer from Water for AIS 40,376 50,511 48,498 48,498 49,302 741,498 $ 844,501 $ 867,101 $ 867,101 $ 932,727 $ Total Fund Revenue 1,534,607 $ 1,675,073 $ 1,752,637 $ 1,672,690 $ 2,116,388 $ 101000 Beginning Available Cash 78,416 $ 217,216 $ Total Resources 1,831,053 $ 2,333,604 $ 67 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 430255 Bicycle Path Maint. Program Personnel Services 110 Salaries 20,439 22,141 43,683 43,795 45,941 111 Part-time/Seasonal Wages 206 328 4,078 1,749 4,334 120 Overtime 94 16 150 209 165 140 Employer Contributions 8,259 8,979 22,902 22,396 26,964 28,998 $ 31,464 $ 70,813 $ 68,150 $ 77,404 $ Materials and Services 220 Operating Supplies 45 600 1,000 1,866 1,500 230 Repair & Maintenance Supplies - 5,868 7,000 599 7,000 330 Publicity/Subscriptions/Dues 1 1 100 1 100 360 Repair & Maintenance Services 5,510 5,325 10,000 1,721 10,000 510 Insurance 546 763 850 848 1,280 530 Rent 3,167 3,262 3,000 - 3,400 9,269 $ 15,819 $ 21,950 $ 5,034 $ 23,280 $ Capital Outlay 940 Machinery & Equipment 2,390 - - - - 2,390 $ - $ - $ - $ - $ Total Bicycle Path Maint. 40,657 $ 47,283 $ 92,763 $ 73,184 $ 100,684 $ 430256 Whitefish Trail Maintenance Personnel Services 110 Salaries 2,867 3,038 2,636 2,479 3,010 120 Overtime 11 20 25 - 25 140 Employer Contributions 1,702 1,818 1,337 1,667 1,463 4,580 $ 4,876 $ 3,998 $ 4,146 $ 4,498 $ Materials and Services 220 Operating Supplies 851 4,282 1,000 3,519 - 230 Repair & Maintenance Supplies - - 9,000 - 7,340 330 Publicity/Subscriptions/Dues 22 22 - 13 - 360 Repair & Maintenance Services 21,201 23,652 6,000 22,556 6,000 390 Other Purchased Services 650 - 24,050 - 26,977 510 Insurance 170 415 750 272 375 530 Rent 15,502 16,176 16,200 18,303 18,585 38,396 $ 44,547 $ 57,000 $ 44,663 $ 59,277 $ Total Whitefish Trail Maint. 42,976 $ 49,423 $ 60,998 $ 48,808 $ 63,775 $ 68 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460400 Parks & Rec Administration Personnel Services 110 Salaries 141,842 140,062 225,833 245,296 260,783 112 Permanent Part-Time 2,001 1,690 1,834 2,697 2,386 120 Overtime 659 138 2,827 92 2,596 130 Vacation/Sick Accrual - - - - 8,768 140 Employer Contributions 52,247 50,682 73,149 94,292 85,144 196,749 $ 192,573 $ 303,643 $ 342,377 $ 359,677 $ Materials and Services 210 Office Supplies/Materials 3,065 1,650 3,800 1,819 3,800 220 Operating Supplies 14,177 8,666 8,000 11,909 8,000 230 Repair & Maintenance Supplies 556 1,274 525 603 540 310 Postage & Freight 220 385 500 369 500 320 Printing - - 500 - 500 330 Publicity/Subscriptions/Dues 2,745 3,862 2,575 2,759 2,575 340 Utility Services 8,628 11,791 8,700 9,708 11,200 350 Professional Services 12,975 1,204 3,000 2,386 3,100 360 Repair & Maintenance Services 4,167 6,753 8,600 3,374 12,700 370 Travel & Training 14,320 2,101 6,000 4,102 2,000 390 Other Purchased Services 6,897 7,531 6,900 8,229 8,000 397 Contract Workers - 13 510 - 510 510 Insurance 2,507 5,666 4,405 4,186 6,430 530 Rental/Leases 2,274 2,269 2,274 2,344 2,275 540 Special Assessments 339 364 350 - 350 790 Memorial Park - Glacier Twins 20,248 21,057 21,900 21,900 17,082 880 Administrative Expense 19,079 23,114 30,369 27,718 36,279 112,196 $ 97,701 $ 108,908 $ 101,405 $ 115,841 $ Capital Outlay 930 Improvements Other than Buildings - - - 4,050 - - $ - $ - $ 4,050 $ - $ Total Parks and Rec Admin 308,945 $ 290,273 $ 412,551 $ 447,832 $ 475,518 $ 69 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460434 City Parks & Properties Personnel Services 110 Salaries 107,172 131,544 93,356 85,625 92,014 111 Part-time/Seasonal Wages 56,288 48,086 47,546 40,242 37,733 120 Overtime 2,258 1,434 446 2,834 553 140 Employer Contributions 65,843 68,100 49,278 50,403 55,949 231,561 $ 249,164 $ 190,626 $ 179,103 $ 186,249 $ Materials and Services 210 Office Supplies/Materials 202 888 700 758 700 220 Operating Supplies 38,495 39,667 36,000 35,398 32,000 230 Repair & Maintenance Supplies 79,174 60,730 41,000 44,296 41,000 310 Postage & Freight - - 300 - 300 320 Printing - - 100 - 100 330 Publicity/Subscriptions/Dues - - 100 127 100 340 Utility Services 44,233 56,967 50,300 56,556 60,000 350 Professional Services - - 500 - 500 360 Repair & Maintenance Services 20,038 25,050 29,000 11,013 24,000 370 Travel & Training 4,681 3,775 4,500 558 4,500 390 Other Purchased Services 6,979 4,924 8,000 5,715 8,000 397 Contracted Workers - - - - - 510 Insurance 8,439 11,067 11,300 11,537 12,429 530 Rent/Lease Expense 1,953 2,012 2,600 2,072 2,600 540 Special Assessments 1,230 1,268 1,270 1,095 1,270 205,425 $ 206,348 $ 185,670 $ 169,127 $ 187,499 $ Capital Outlay 910 Land 920 Buildings 931 Park Improvements 6,429 20,222 - 1,648 275,000 940 Machinery & Equipment 41,492 43,569 23,000 16,723 45,000 47,921 $ 63,791 $ 23,000 $ 18,371 $ 320,000 $ Total City Parks & Properties 484,907 $ 519,303 $ 399,296 $ 366,601 $ 693,748 $ 460437 Urban Forestry Program Personnel Services 110 Salaries 58,330 79,756 73,487 70,796 77,930 111 Part-time/Seasonal Wages 1,116 760 23,662 11,645 34,418 120 Overtime 373 171 140 870 471 140 Employer Contributions 31,632 43,754 48,149 44,177 57,050 91,450 $ 124,441 $ 145,438 $ 127,488 $ 169,869 $ Materials and Services 220 Operating Supplies 7,898 18,706 24,200 10,364 8,000 230 Repair & Maintenance Supplies 2,384 5,787 10,000 4,555 8,000 330 Publicity/Subscriptions/Dues 100 187 - 232 180 340 Utility Services 559 534 - 1,643 1,600 350 Professional Services - - 500 - - 360 Repair & Maintenance Services 15,933 12,991 3,000 4,963 10,000 370 Travel & Training - - 4,000 3,654 4,000 390 Other Purchased Services - - - - - 510 Insurance 714 1,904 2,308 2,308 2,394 27,588 $ 40,109 $ 44,008 $ 27,719 $ 34,174 $ Capital Outlay 940 Machinery and Equipment - $ 150,402 $ - $ - $ - $ Total Urban Forestry 119,038 $ 314,952 $ 189,446 $ 155,207 $ 204,043 $ 70 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460505 After School Program Personnel Services 110 Salaries 21,064 43,616 35,277 34,461 39,129 111 Part-time/Seasonal Wages 23,301 20,873 19,689 14,483 20,906 120 Overtime 768 604 205 145 289 140 Employer Contributions 14,644 28,529 25,522 23,661 28,792 59,777 $ 93,622 $ 80,693 $ 72,750 $ 89,116 $ Materials and Services 210 Office Supplies - - - 38 - 220 Operating Supplies 9,683 9,363 10,000 2,118 9,850 340 Utility Services 117 411 - 235 - 370 Travel & Training - - 2,500 2,264 2,500 390 Contract Services 1,575 2,003 3,612 1,558 3,000 397 Contracted Workers - - 2,500 - - 510 Insurance 774 1,244 1,737 1,736 1,366 12,149 $ 13,021 $ 20,349 $ 7,951 $ 16,716 $ Total After School Program 71,927 $ 106,643 $ 101,042 $ 80,701 $ 105,832 $ 460220 Facilities Personnel Services 110 Salaries - - 27,338 27,719 28,421 111 Part-time/Seasonal Wages - - 6,175 2,717 6,374 120 Overtime - - 255 63 279 140 Employer Contributions - - 18,582 18,217 19,558 - $ - $ 52,350 $ 48,715 $ 54,632 $ Materials and Services 220 Operating Supplies - - 9,000 7,847 9,000 230 Repair & Maintenance Supplies - - 16,500 3,001 11,500 340 Utility Services - - 26,700 23,549 26,700 360 Repair & Maintenance Services - - 15,000 8,422 15,000 370 Travel and Training - - 1,000 - 1,000 510 Insurance - - 1,658 1,658 915 - $ - $ 69,858 $ 44,478 $ 64,115 $ Total Facilities - $ - $ 122,208 $ 93,193 $ 118,747 $ 460507 Armory Facility Personnel Services 110 Salaries 9,762 10,713 - - - 120 Overtime 94 16 - - - 140 Employer Contributions 4,929 5,396 - - - 14,785 $ 16,125 $ - $ - $ - $ Materials and Services 220 Operating Supplies 2,115 2,150 - - - 230 Repair & Maintenance Supplies 30 3,781 - - - 340 Utility Services 13,856 15,851 - - - 360 Repair & Maintenance Services 8,713 4,256 - - - 510 Insurance 1,361 1,822 - - - 540 Special Assessments 841 842 - - - 26,916 $ 28,702 $ - $ - $ - $ Total Armory Facility 41,701 $ 44,827 $ - $ - $ - $ 71 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460514 City Beach Personnel Services 110 Salaries and Wages 37,051 39,021 30,127 28,325 34,400 111 Seasonal City Beach AIS 34,820 47,724 63,205 49,892 55,908 113 Seasonal City Beach Rangers 29,600 10,532 6,245 8,799 5,530 114 Seasonal State Park AIS 27,476 32,410 42,390 31,971 43,092 120 Overtime 3,465 4,280 1,216 3,757 1,531 140 Employer Contributions 34,800 35,158 30,733 30,118 31,013 167,212 $ 169,125 $ 173,916 $ 152,861 $ 171,474 $ Materials and Services 210 Office Materials and Supplies 211 276 500 341 500 220 Operating Supplies 8,104 13,618 7,000 10,369 7,000 230 Repair & Maintenance Supplies 6,780 4,418 2,000 619 2,000 310 Postage & Freight - - 50 - 50 320 Printing, Duplicating, Typing 710 - 400 - 400 330 Publicity, Subscriptions & Dues 198 198 300 - 300 340 Utility Services 11,052 13,283 11,000 11,903 11,000 360 Repair & Maintenance Services 13,724 1,531 4,000 1,245 4,000 370 Travel and Training - 1,870 4,000 993 4,000 390 Other Purchased Services 1,149 560 1,000 - 1,000 510 Insurance 1,786 3,773 3,510 3,509 3,219 540 Special Assessments 81 81 85 81 85 43,795 $ 39,608 $ 33,845 $ 29,059 $ 33,554 $ Capital Outlay 930 City Beach Improvement 1,630 - - - - 1,630 $ - $ - $ - $ - $ Total City Beach 212,637 $ 208,733 $ 207,761 $ 181,920 $ 205,028 $ 72 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460533 Community Ice Rink Pavilion Materials and Services 230 Repair & Maintenance Supplies - - 4,000 - - 360 Repair & Maintenance Services - 10,110 8,000 - 8,000 390 Other Purchased Services 750 - - - - 510 Insurance 2,502 3,285 3,297 3,296 3,690 3,252 $ 13,395 $ 15,297 $ 3,296 $ 11,690 $ 610 Loan Principal 15,892 - - - - 620 Loan Interest 197 - - - - Debt Service 16,089 $ - $ - $ - $ - $ Total Ice Rink Pavilion 19,341 $ 13,395 $ 15,297 $ 3,296 $ 11,690 $ 460534 Warming Hut Materials and Services 340 Utility Services 808 372 - - - Total Saddle Club Rental 808 $ 372 $ - $ - $ - $ 460554 Saddle Club Rental Materials and Services 340 Utility Services 1,130 751 - - - Total Saddle Club Rental 1,130 $ 751 $ - $ - $ - $ 73 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460440 Recreation Programs Personal Services 110 Salaries and Wages - - 8,289 21,390 8,623 111 Temporary/Seasonal Wages - - 9,087 2,466 9,943 120 Overtime - - 69 25 111 140 Employer Contributions - - 6,120 10,355 7,391 - $ - $ 23,565 $ 34,236 $ 26,068 $ Materials and Services 220 Operating Supplies - - 4,577 6,066 6,784 340 Utility Services - - - 2,068 - 390 Contract Services - 184 19,890 11,121 20,000 510 Insurance - - 379 379 643 530 Rent / Lease - - - 32 - 540 Special Assessments - - - 842 - - $ 184 $ 24,846 $ 20,508 $ 27,427 $ Total Recreation Programs - $ 184 $ 48,411 $ 54,744 $ 53,495 $ 460557 Special Events Personnel Services 110 Salaries and Wages 17,921 19,405 - - - 120 Overtime 117 65 - - - 140 Employer Contributions 8,220 8,877 - - - 26,258 $ 28,347 $ - $ - $ - $ Materials and Services 220 Operating Supplies 1,771 1,025 - - - Total Special Events 1,771 $ 1,025 $ - $ - $ - $ Total Special Events 28,029 $ 29,372 $ - $ - $ - $ 460590 Adult Programs Personnel Services 110 Salaries and Wages 2,370 2,472 - - - 111 Temporary/Seasonal Wages 118 614 - - - 120 Overtime 3 - - - - 140 Employer Contributions 430 505 - - - 2,921 $ 3,591 $ - $ - $ - $ Materials and Services 220 Operating Supplies 2,552 29 - - - 320 Printing - - - - - 2,552 $ 29 $ - $ - $ - $ Total Adult Programs 5,473 $ 3,620 $ - $ - $ - $ 460591 Youth Programs Personnel Services 110 Salaries and Wages 10,417 11,760 - - - 111 Temporary/Seasonal Wages 982 1,593 - - - 120 Overtime 109 - - - - 140 Employer Contributions 5,526 7,080 - - - 17,034 $ 20,433 $ - $ - $ - $ Materials and Services 220 Operating Supplies 3,140 2,766 - - - 390 Contract Services 6,678 5,530 - - - 510 Insurance 262 355 - - - 10,080 $ 8,651 $ - $ - $ - $ Total Youth Programs 27,113 $ 29,084 $ - $ - $ - $ 74 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460592 Summer Camp Personnel Services 110 Salaries and Wages 15,120 17,656 21,995 1,586 24,339 111 Temporary/Seasonal Wages 38,534 32,384 35,416 21,012 36,713 120 Overtime 189 - 304 - 443 140 Employer Contributions 15,490 14,933 19,061 3,982 21,184 69,333 $ 64,973 $ 76,776 $ 26,581 $ 82,679 $ Materials and Services 220 Operating Supplies 4,043 6,413 4,975 2,445 6,600 370 Travel and Training - - 645 - 240 390 Other Purchased Services 17,432 9,423 4,504 4,795 5,000 510 Insurance 1,298 1,443 1,205 1,205 499 22,773 $ 17,279 $ 11,329 $ 8,445 $ 12,339 $ Capital 940 Machinery and Equipment - - - - 10,000 - - - - 10,000 Total Summer Camp 92,106 $ 82,252 $ 88,105 $ 35,026 $ 105,018 $ Total Expenditures 1,496,788 $ 1,740,467 $ 1,737,878 $ 1,540,512 $ 2,137,579 $ Ending Available Cash 95,675 $ 196,024 $ Total Parks & Recreation Fund 1,831,053 $ 2,333,604 $ 75 ---PAGE BREAK--- Parks & Recreation Fund - 2210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Total Parks and Rec Fund Personnel Services 910,657 998,734 1,121,818 1,056,407 1,221,666 Materials and Services 518,101 527,540 593,060 461,685 585,913 Debt Service 16,089 - - - - Capital Outlay 51,941 214,193 23,000 22,421 330,000 Contingency - - - - - 1,496,788 $ 1,740,467 $ 1,737,878 $ 1,540,512 $ 2,137,579 $ Personnel Services 110 444,355 521,184 562,021 561,471 614,590 111 155,364 152,362 208,858 144,206 206,329 112 2,001 1,690 1,834 2,697 2,386 113 29,600 10,532 6,245 8,799 5,530 114 27,476 32,410 42,390 31,971 43,092 120 8,139 6,744 5,637 7,994 6,463 130 - - - - 8,768 140 243,722 273,811 294,833 299,268 334,508 Materials and Services 210 3,477 2,814 5,000 2,956 5,000 220 92,875 107,285 105,752 91,902 88,734 223 - - - - - 230 88,923 81,858 90,025 53,673 77,380 310 220 385 850 369 850 320 710 - 1,000 - 1,000 330 3,066 4,270 3,075 3,133 3,255 340 80,384 99,960 96,700 105,664 110,500 350 12,975 1,204 4,000 2,386 3,600 360 89,285 89,668 83,600 53,293 89,700 370 19,001 7,746 22,645 11,571 18,240 390 42,111 30,155 67,956 31,418 71,977 397 - 13 3,010 - 510 510 20,359 31,737 31,399 30,933 33,241 530 22,897 23,719 24,074 22,752 26,860 540 2,491 2,555 1,705 2,017 1,705 790 20,248 21,057 21,900 21,900 17,082 880 19,079 23,114 30,369 27,718 36,279 Debt Service 610 15,892 - - - - 620 197 - - - - Capital Outlay 910 - - - - - 920 - - - - - 930 1,630 - - 4,050 - 931 6,429 20,222 - 1,648 275,000 940 43,882 193,971 23,000 16,723 55,000 1,496,788 1,740,467 1,737,878 1,540,512 2,137,579 76 ---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 2021 Objectives The objective of this fund for FY 2021 is to collect contributions and cash in‐lieu of parkland. The budget provides a portion of the matching funds for LWCF Grant for the Armory Park Improvement Project. 77 ---PAGE BREAK--- Parkland Acquisition & Development - 2990 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Investment Earnings 371010 Investment Earnings 329 714 700 1,036 210 329 $ 714 $ 700 $ 1,036 $ 210 $ Other Financing Sources 381061 Proceeds From Cash In-lieu / Dist W 18,259 - - 10,147 - 381062 Proceeds From Cash In-lieu / Dist N - 26,625 - 43,026 - 381060 Proceeds From Cash In-lieu / Dist E - 41,781 - - - 18,259 $ 68,406 $ - $ 53,173 $ - $ Total Fund Revenue 18,588 $ 69,120 $ 700 $ 54,209 $ 210 $ 102130 Cash - District East 43,447 $ 44,022 $ 102131 Cash - District West 11,259 $ 10,262 $ 102132 Cash - District North 26,855 $ 65,227 $ Total Resources 82,262 $ 119,722 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 460434 Capital Outlay 931 Park Improvements 46,201 9,841 25,898 16,259 34,616 46,201 $ 9,841 $ 25,898 $ 16,259 $ 34,616 $ Total Expenditures 46,201 $ 9,841 $ 25,898 $ 16,259 $ 34,616 $ 102130 Cash - District East 36,924 $ 9,496 $ 102131 Cash - District West 184 $ 10,322 $ 102132 Cash - District North 22,055 $ 65,287 $ Total Park Acquisition Fund 85,062 $ 119,722 $ 78 ---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 43 miles of trail and 13 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the Whitefish Trail, including trail and trailhead maintenance, weeds management, DNRC licenses, and the seasonal WT Coordinator. It is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners and is also supported by community partners including Flathead Area Mountain Bikers, Glacier Nordic Club, Montana Fish, Wildlife & Parks, corporate sponsors, and Adopt‐A‐Trail crews and sponsors. FY 2021 Objectives The objective of the Whitefish Trail Construction Fund for this fiscal year is to continue expanding and improving the trails and amenities of the Whitefish Trail. Projects include Phase 1 construction at Smith Lake, completion of retread projects in Haskill, completion of wayfinding sign installation, and planning for possible Lion Mountain expansion. The objective of the Whitefish Trail Operations and Maintenance Fund for this fiscal year is to continue ongoing operations and maintenance of the entire trail system and initiate larger maintenance projects on priority use areas including Lion Mountain. 79 ---PAGE BREAK--- Whitefish Trail Construction - 4540 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Intergovernmental 334000 Grants 104,900 47,787 64,313 27,097 73,246 104,900 $ 47,787 $ 64,313 $ 27,097 $ 73,246 $ Miscellaneous Revenue 365000 Donations and Sponsors 265,410 64,053 18,500 7,548 117,418 265,410 $ 64,053 $ 18,500 $ 7,548 $ 117,418 $ Investment Earnings 371010 Investment Earnings - - - - - - $ - $ - $ - $ - $ Total Fund Revenue 370,310 $ 111,840 $ 82,813 $ 34,646 $ 190,664 $ 101000 Beginning Available Cash - $ 1,864 $ Total Resources 82,813 $ 192,528 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 430255 Capital Outlay 938 Trail Construction 369,610 115,643 82,813 28,979 190,246 369,610 $ 115,643 $ 82,813 $ 28,979 $ 190,246 $ Total Expenditures 82,813 $ 190,246 $ Ending Available Cash - $ 2,282 $ Total WF Construction Fund 82,813 $ 192,528 $ 80 ---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 2021 Objectives Specific projects appropriated during FY 2021 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  Decrease in resort tax collections due to the decrease in collections during FY 2020 due to COVId‐19 $24,486  Decrease in investment earnings due to lower anticipated interest rates $29,351 81 ---PAGE BREAK--- Resort Tax Expenditures  State Park Road – Hwy 93 to Railroad (Construction) $1,700,000  East Edgewood (Wisconsin to City Limits) $300,000  Armory Park Improvements ‐ Playground $80,000  Armory Park Improvements – Path and engineering $120,000  Armory Park Improvements – Well installation to continue irrigation efforts at lower operating costs $40,000  Memorial Park Irrigation/Field Work at the southern end of the park $30,000  Debt Service Portion of Resort Tax for the Haskill Basin Conservation Easement loan (budgeted debt payments in Water Fund– transferred from Resort Tax Fund) $1,042,913  Property tax relief decrease due to amounts collected in FY20 lower than prior year $163,287 82 ---PAGE BREAK--- Resort Tax Resort Tax Projects Funded Since 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mtn Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community‐wide sidewalk replacement project ‐ 84 blocks Soroptimist Park Play Equipment 6th St / Geddes‐Baker Ave to 3rd Street‐In progress Pickleball Courts at Memorial Park Central Avenue‐Railway to 3rd Riverside Tennis Court Renovation 6th and Geddes East 2nd Street West 7th Street Update Ped‐Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Somers Avenue Armory Improvements (Flooring/Lighting/HVAC) Bakke Nature Reserve Parking Lot WAG Dog Park Pave Road and Parking Lot Riverside Park River/Boat Access City Beach Restrooms Lacrosse Fields at Armory Parks with Irrigation Wayfinding Signs Improvement Project Gator for Bike Path Maintenance Future Street Projects: FY 2021 and Future Parks Projects: State Park Road East Edgewood Place State Park Road East Edgewood Armory Park Improvements – Playground Bike Path Connection – Armory Bike Path Armory Park Improvements – Irrigation Well Memorial Park Irrigation and Field 83 ---PAGE BREAK--- Resort Tax Resort Tax Collections by Category for FY20 Resort Tax Expenditures (Inception to June 2020): Property tax relief since 1996: $ 12,491,044 Street improvements since 1996: $ 23,684,831 Park improvements since 1996: $ 1,639,532 21% 36% 43% Lodging Bars & Restaurants Retail 84 ---PAGE BREAK--- Resort Tax Fund - 2100 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Taxes 311010 Resort Taxes 3,987,807 4,260,456 4,260,096 4,235,610 4,235,610 3,987,807 $ 4,260,456 $ 4,260,096 $ 4,235,610 $ 4,235,610 $ Investment Earnings 371010 Investment Earnings 25,541 41,930 41,930 34,718 12,579 25,541 $ 41,930 $ 41,930 $ 34,718 $ 12,579 $ Total Revenue 4,013,347 $ 4,302,386 $ 4,302,026 $ 4,270,328 $ 4,248,189 $ 101000 Beginning Cash-Rebate 1,287,597 $ 1,124,310 $ Beginning Cash-Streets 1,697,150 $ 269,511 $ Beginning Cash-Parks 68,096 $ 187,905 $ Total Cash 3,052,843 $ 1,581,726 $ Total Resources 7,354,869 $ 5,829,915 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Capital Outlay 932 Street Improvements 903,557 1,458,912 2,900,000 3,354,111 2,000,000 931 Park Development 179,977 131,032 210,000 30,079 270,000 1,083,534 $ 1,589,944 $ 3,110,000 $ 3,384,190 $ 2,270,000 $ Other Financing Uses ` 820 Property Tax Relief Transfer 1,123,847 1,277,625 1,287,597 1,287,597 1,124,310 820 Trans to Water (Haskill Basin) 979,317 1,046,280 1,056,578 1,048,793 1,042,913 2,103,164 $ 2,323,905 $ 2,344,175 $ 2,336,390 $ 2,167,223 $ Total Expenditures 3,186,698 $ 3,913,849 $ 5,454,175 $ 5,720,580 $ 4,437,223 $ Ending Cash - Rebate 1,132,293 $ 1,060,162 $ Ending Cash - Streets 759,304 $ 106,668 $ Ending Cash - Parks 219,097 $ 59,287 $ Total Cash 2,110,694 $ 1,226,117 $ Total Resort Tax Fund Requirements 7,564,869 $ 5,663,340 $ 85 ---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 July 15, 2020. FY 2021 Objectives To complete projects under contract and funded with remaining cash funds as the TIF expires early in FY 2021. Significant or changed appropriations during FY 2021 are: Item/Project Revenue: Amount  No additional revenues are expected. Revenues are budgeted as $0 $0 Expenditures:  Library Remodel $30,000  Baker Street Predestination‐Bike Underpass project $1,645,000  Irrigation Audit and Analysis $56,000  Depot Park Phase III – Final payments $48,000  Armory Building Roof Reconstruction $60,000  Wastewater Treatment Plant Contribution $44,667  Housing Authority Contribution for an affordable housing project $459,500 86 ---PAGE BREAK--- Tax Increment District Fund - 2310 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Taxes 311010 Real Property Taxes 5,953,090 6,617,769 7,377,489 6,724,371 - 311020 Personal Property Taxes 61,036 134,418 149,849 72,050 - 312000 Penalty and Interest 15,741 21,103 23,526 25,408 - 6,029,867 $ 6,773,290 $ 7,550,864 $ 6,821,829 $ - $ Intergovernmental 331008 CDBG Grant 36,367 - - - - 335230 State Entitlement Share 248,865 248,865 248,865 248,865 - 285,232 $ 248,865 $ 248,865 $ 248,865 $ - $ Miscellaneous Revenue 362000 Miscellaneous Revenue 59,570 78,087 50,364 41,971 - 363000 Special Assessments - - - - - 363040 P & I Special Assessments 79 - - - - 382011 Proceeds from Property sale - - 482,275 481,148 - 383021 Transfer from Impact Fees 74,159 197,994 - - - 133,809 $ 276,081 $ 532,639 $ 523,119 $ - $ Total Revenue 6,448,907 $ 7,298,236 $ 8,332,368 $ 7,593,813 $ - $ 101000 Beginning Available Cash 671,268 $ 2,343,167 $ Total Resources 9,003,636 $ 2,343,167 $ 87 ---PAGE BREAK--- Tax Increment District Fund - 2310 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 470330 Personnel Services 110 Salaries 162,989 184,668 226,856 197,529 - 112 Part-Time Wages 5,972 4,202 5,055 4,822 - 120 Overtime 141 2 2 13 - 140 Employer Contributions 61,986 70,009 97,880 65,203 - 231,088 $ 258,881 $ 329,793 $ 267,566 $ - $ Materials and Services 220 Operating Supplies 2,000 3,681 1,000 7,616 - 330 Publicity/Subscriptions/Dues - 591 - 245 - 350 Professional Services 3,888 23,801 75,000 33,934 - 390 Other Purchased Services 27,000 - 50,000 298 - 510 Insurance 2,763 4,811 4,811 4,801 - 770 Contributions 26,559 - - - 459,500 880 Administrative Expense 5,005 6,286 9,088 8,281 - 67,215 $ 39,170 $ 139,899 $ 55,174 $ 459,500 $ Intergovernmental Allocations 591 School Residential Rebate 1,011,034 1,206,098 1,344,558 1,227,131 - 1,011,034 $ 1,206,098 $ 1,344,558 $ 1,227,131 $ - $ Transfers 820 Transfer to TIF Debt Service 3,718,078 3,984,728 2,084,878 2,096,922 - 3,718,078 $ 3,984,728 $ 2,084,878 $ 2,096,922 $ - $ Capital Outlay 910 Land - 642,275 - - - 920 Buildings 149,568 - - 33,543 - 930 Urban Renewal Projects 929,820 825,866 5,009,175 2,241,578 1,883,667 1,079,388 $ 1,468,141 $ 5,009,175 $ 2,275,122 $ 1,883,667 $ Contingency - - 50,000 - - Total Expenditures 6,106,803 $ 6,957,018 $ 8,958,303 $ 5,921,914 $ 2,343,167 $ Year end Available Cash 45,333 $ 0 $ Total Fund 9,003,636 $ 2,343,167 $ 88 ---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 2021 Objectives Provide budget authority to disburse the final debt service requirements on the 2015 and 2016 TIF Revenue Bonds. FY 2021 is the final year for this fund. 89 ---PAGE BREAK--- Tax Increment Debt Service Debt - 3110 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Investment Earnings 371010 Investment Earnings 34,046 $ 58,909 $ 59,140 $ 44,658 $ - $ Other Financing Sources 383011 Transfer from TIF District Fund 3,718,078 $ 3,984,728 $ 2,084,878 $ 2,096,921 $ - $ Total 3,718,078 3,984,728 2,084,878 2,096,921 - Total Fund Revenue 3,752,124 $ 4,043,637 $ 2,144,018 $ 2,141,579 $ - $ 102000 Debt Service 3,650,647 $ 2,075,076 $ 102000 Debt Service Reserve 1,698,300 $ 1,698,300 $ Total Resources 7,492,965 $ 3,773,376 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 490200 Debt Service 610 Principal 3,125,000 3,461,442 3,848,000 3,848,000 3,729,092 620 Interest 316,534 249,267 154,909 154,909 44,284 3,441,534 $ 3,710,709 $ 4,002,909 $ 4,002,909 $ 3,773,376 $ Total Expenditures 3,441,534 $ 3,710,709 $ 4,002,909 $ 4,002,909 $ 3,773,376 $ 102000 Debt Service 2,077,514 $ - $ 102000 Debt Service Reserve 1,698,300 $ - $ Total Requirements 7,778,723 $ 3,773,376 $ 90 ---PAGE BREAK--- Impact Fee Fund Impact Fee Fund FY 2021 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 2021 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 2021 include $100,000 for the Armory Park Shared Path Improvement Project, and $87,500 for a Stormwater Sump Collection System Project on Whitefish Avenue. 91 ---PAGE BREAK--- Impact Fees - 2399 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Charges for Services 341072 Impact Fee - Paved Trails 52,237 98,965 100,000 62,794 50,000 341073 Impact Fee - Park Maint Bldg 3,452 11,716 2,500 14,103 7,500 341074 Impact Fee - ESC 103,004 181,044 20,000 115,635 50,000 341075 Impact Fee - City Hall/Park Str. 97,480 148,565 20,000 10,697 7,000 341076 Impact Fee - Stormwater 26,046 36,197 24,000 41,571 25,000 282,218 $ 476,487 $ 166,500 $ 244,800 $ 139,500 $ Investment Earnings 371010 Investment Earnings 2,631 9,018 8,000 7,358 2,400 2,631 $ 9,018 $ 8,000 $ 7,358 $ 2,400 $ Total Fund Revenue 284,849 $ 485,505 $ 174,500 $ 252,157 $ 141,900 $ 101000 Beginning Available Cash: 458,520 $ 660,488 $ Paved Trails 125,176 141,541 Park Maint Building 9,327 21,688 ESC 133,840 251,971 City Hall/Parking Structure 70,792 82,495 Stormwater 119,385 162,792 Total Resources 633,020 $ 802,388 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Capital Outlay 930 Improvements - Stormwater - 79,946 87,500 - 87,500 930 Improvements - ESC 43,481 30,400 - - - 938 Improvements - Paved Trails 3,838 11,693 150,000 50,190 100,000 47,319 $ 122,039 $ 237,500 $ 50,190 $ 187,500 $ Transfers 820 TIF-Park Maint Building 2,194 3,968 - - - 820 TIF- ESC Bond Pmt - 86,149 - - - 820 TIF-City Hall/Park Str. Bond 71,965 107,878 - - - 74,159 $ 197,995 $ - $ - $ - $ Total Expenditures 121,478 $ 320,034 $ 237,500 $ 50,190 $ 187,500 $ 101000 Ending Available Cash: 395,520 $ 614,888 $ Paved Trails 80,776 91,541 Park Maint Building 11,827 29,188 ESC 154,340 302,471 City Hall/Parking Structure 91,292 89,995 Stormwater 57,285 101,692 Total Requirements 633,020 $ 802,388 $ 92 ---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 2021 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 if awarded. 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 2021 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 affordable housing cash in‐lieu program. FY 2021 Objectives The objective of the Affordable Housing Fund for this fiscal year is to accumulate funds from the affordable housing cash in‐lieu program and provide funding to the Whitefish Housing Authority for development of affordable housing at the corner Railway St. and Columbia Ave. 93 ---PAGE BREAK--- CDBG/HOME Homebuyers Assistance Fund - 2945 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 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 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 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 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Miscellaneous Revenue 362000 Miscellaneous Revenue - - 20,000 - 20,000 - $ - $ 20,000 $ - $ 20,000 $ Investment Earnings 373030 HOME Loan Repayments 45 25 2,500 2,500 373070 USDA Program Loan Repayments 315 290 5,000 325 5,000 360 $ 315 $ 7,500 $ 325 $ 7,500 $ Total Fund Revenue 360 $ 315 $ 27,500 $ 325 $ 27,500 $ 101000 Beginning Available Cash 744 $ 1,069 $ Total Resources 28,244 $ 28,569 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Materials and Services 470200 USDA Housing Rehab Projects 3,300 - 18,900 - 18,900 470440 HOME Grant Projects - - 9,344 - 9,669 Total Expenditures 3,300 $ - $ 28,244 $ - $ 28,569 $ 94 ---PAGE BREAK--- Affordable Housing Fund - 2989 (Cash-in-Lieu of Affordable Housing) 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 362004 Cash-in-Lieu Payments - - 598,000 259,000 249,000 Total Revenue - $ - $ 598,000 $ 259,000 $ 249,000 $ 101000 Beginning Available Cash 1,000 260,000 Total Resources 599,000 $ 509,000 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Materials and Services 794 Affordable Housing/Assistance - - 499,000 - 509,000 Total Expenditures - $ - $ 499,000 $ - $ 509,000 $ 95 ---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 2021 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. 96 ---PAGE BREAK--- Sidewalk Districts Fund - 2992 (cash in lieu) 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Investment Earnings 371010 Investment Earnings 1,670 3,333 3,300 3,462 990 1,670 $ 3,333 $ 3,300 $ 3,462 $ 990 $ Other Financing Sources 381060 Cash In-lieu - District E - 33,471 - - - 381061 Cash-in-lieu - District W 31,478 4,801 - 8,439 - 381062 Cash-in-lieu - District N - 30,374 - - - 31,478 $ 68,646 $ - $ 8,439 $ - $ Total Fund Revenue 33,148 $ 71,979 $ 3,300 $ 11,902 $ 990 $ 101000 Beginning Available Cash 259,887 $ 271,789 $ Total Resources 263,187 $ 272,779 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Capital Outlay 430267 East District Improvements - - 49,438 - 49,644 430268 West District Improvements - - 109,191 - 118,141 430269 North District Improvements - - 104,558 - 104,994 Total Expenditures - $ - $ 263,187 $ - $ 272,779 $ Total Fund - $ - $ 97 ---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 2021 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. 98 ---PAGE BREAK--- Subdivision Street Trees - 2993 (cash in lieu) 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Investment Earnings 371010 Investment Earnings - - 300 - 90 - $ - $ 300 $ - $ 90 $ Other Financing Sources 343301 Subdivision Trees Agreement 20,580 2,520 - 16,380 - 20,580 $ 2,520 $ - $ 16,380 $ - $ Total Fund Revenue 20,580 $ 2,520 $ 300 $ 16,380 $ 90 $ 101000 Beginning Available Cash 24,780 $ 41,160 $ Total Resources 25,080 $ 41,250 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Materials and Services 230 Repair & Maintenance Supplies - 8,820 25,080 - 41,250 Total Expenditures - $ 8,820 $ 25,080 $ - $ 41,250 $ Total Fund - $ - $ 99 ---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 2021 Objectives The objective of the Residential & Commercial Lighting District Funds for this fiscal year is to provide street lighting within residential and commercial areas. Funds are used to pay for electricity used by street lights located in the Residential & Commercial Lighting Districts and to support capital improvement and replacement of system components. In FY 2018, the City decided to move forward with replacing and retrofitting all lights with LED bulbs to help reduce energy consumption and extend the useful lives of each light. Significant or changed appropriations during FY 2021 are: Item/Project Cost Revenue Changes  Decrease in miscellaneous revenue for Flathead Electric Residential LED Conversion Project $14,500  Increase in maintenance assessment due to newly taxable property (no increase to the assessment is budgeted for FY21) $3,648 Expenditure Changes  Decrease in repair and maintenance supplies in residential lighting due to more efficient systems $5,000  Decrease in repair and maintenance supplies in commercial lighting due to more efficient systems $4,000 100 ---PAGE BREAK--- Residential Light District Fund - 2400 (Lighting Dist 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Miscellaneous Revenue 362000 Miscellaneous Revenue - - 14,500 - - 363010 Maintenance Assessments 94,255 102,027 103,297 99,785 105,495 363040 Penalties & Interest 307 372 300 350 300 Total Fund Revenue 94,562 $ 102,399 $ 118,097 $ 100,135 $ 105,795 $ 101000 Beginning Available Cash 43,117 $ 45,323 $ Total Resources 161,215 $ 151,118 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Personnel Services 110 Salaries 20,653 17,937 18,006 17,486 18,793 120 Overtime 8 66 175 45 175 140 Employer Contributions 5,203 6,622 6,728 6,579 7,041 25,864 $ 24,625 $ 24,909 $ 24,110 $ 26,009 $ Materials and Services 220 Operating Supplies - - - 101 - 230 Repair & Maintenance Supplies 18,830 10,336 17,000 18,913 12,000 340 Utility Services 37,140 39,240 32,000 34,329 35,000 360 Repair & Maintenance Services 2,228 5,105 1,600 2,305 1,600 510 Insurance 422 600 500 499 495 880 Administrative Costs 564 645 690 625 784 59,184 $ 55,926 $ 51,790 $ 56,773 $ 49,879 $ Capital Outlay 940 Machinery & Equipment - 23,414 10,000 17,047 - - $ 23,414 $ 10,000 $ 17,047 $ - $ Total Expenditures 85,048 $ 103,965 $ 86,699 $ 97,929 $ 75,888 $ Ending Available Cash 74,516 $ 75,230 $ Total Fund 161,215 $ 151,118 $ 101 ---PAGE BREAK--- Commercial Light District Fund - 2410 (Lighting Dist 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Miscellaneous Revenue 362000 Miscellaneous Revenue - 92 - 20,082 - 363010 Maintenance Assessments 91,502 92,292 100,746 97,774 102,196 363040 Penalties & Interest 262 258 250 406 250 Total Revenue 91,765 $ 92,642 $ 100,996 $ 118,261 $ 102,446 $ 101000 Beginning Available Cash 47,375 111,967 Total Resources 148,371 $ 214,413 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Personnel Services 110 Salaries 20,653 17,937 18,006 17,486 18,793 120 Overtime 8 66 175 45 175 140 Employer Contributions 5,203 6,622 6,728 6,579 7,041 25,864 $ 24,625 $ 24,909 $ 24,110 $ 26,009 $ Materials and Services 230 Repair & Maintenance Supplies 30,178 2,953 12,000 11,744 8,000 340 Utility Services 27,122 14,911 16,000 15,394 16,000 360 Repair & Maintenance Services 22,858 - 5,000 1,296 5,000 510 Insurance 422 600 500 499 495 880 Administrative Costs 564 645 690 625 784 81,144 $ 19,109 $ 34,190 $ 29,559 $ 30,279 $ Total Requirements 107,008 $ 43,734 $ 59,099 $ 53,669 $ 56,288 $ Ending Available Cash 89,272 $ 158,125 $ Total Fund 148,371 $ 214,413 $ 102 ---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 2021 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 2021 are: Item/Project Amount Revenue Changes  Increase in street excavation permits $1,000  Increase in Gasoline Tax Apportionment $3,183  Increase in maintenance assessment due to new properties (rate remains the same as prior year) $14,578 Expenditure Changes  Increase in personnel services related to higher wages and benefits $161,208  Increase in repair and maintenance services for the overlay and chip seal program (total budget is $250,000 for this program) $91,980  Decrease in professional services as the FY 2020 budget included budget for Asphalt Maintenance Plan work which will not needed in FY 2021 $23,000  Increase in contract services in the Ice and Snow Removal program to account for hauling snow to the Public Works Shop instead of using the snow lot which will no longer be available (the overall increase for hauling snow to the snow lot will be partially offset by a reduction in costs for alley plowing) $20,000  #1 Capital Improvement – Sidewalk Extension Project $25,000  #2 Capital Improvement – Shop Upgrades to include paving from sewer hookup, locker room & bathroom remodel, mechanic storage, shop wash containment, garage Door openers (Streets/Water/Sewer) $10,000  #1 Capital Equipment – Backhoe Thumb (split with Streets/Water/Sewer $2,500  #2 Capital Equipment – Snowplow – 12’ for unit #140 $17,000  #3 Capital Equipment – Snowgate $10,000  #4 Capital Equipment – Van replacement for unit #20 (split Streets/Water/Wastewater) $14,000 103 ---PAGE BREAK--- Street Fund  #5 Capital Equipment – Replacement 4 x 4 Pick‐Up for unit #10 (split Streets/Water/Wastewater) $14,000  #6 Capital Equipment – Replacement Dump Truck for unit #27 (split Streets/Water/Wastewater) $50,000  #7 Capital Equipment – Replace Loader for unit #42 (split Streets/Water/Wastewater) $60,000  #8 Capital Equipment – Replace Plotter (split Streets/Water/Wastewater and Planning) $2,000  #9 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #10 Capital Equipment – Equipment Diagnostic Scanner (split Streets/Water/Wastewater) $3,500 104 ---PAGE BREAK--- Street Fund - 2110 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Licenses and Permits 322031 Cable T.V. Franchise Fee 103,990 114,356 115,000 111,374 115,000 322035 Water Utility ROW Fee 174,315 176,190 179,738 174,458 179,738 322036 Wastewater Utility ROW Fee 162,086 177,336 198,109 184,934 198,109 323022 Street Excavation Permit Fees 3,746 4,575 3,500 5,750 4,500 444,137 $ 472,457 $ 496,347 $ 476,517 $ 497,347 $ Intergovernmental Revenues 335040 Gasoline Tax Apportionment 151,121 156,115 158,382 158,382 161,565 151,121 $ 156,115 $ 158,382 $ 158,382 $ 161,565 $ Charges for Services 343370 Plan Review/Const. Oversight 1,310 3,464 1,400 2,474 1,400 1,310 $ 3,464 $ 1,400 $ 2,474 $ 1,400 $ Miscellaneous Revenue 362000 Miscellaneous Revenue 31,112 16,060 15,000 30,173 15,000 363010 Maintenance Assessments 947,287 1,007,786 1,054,213 1,015,984 1,068,791 363040 Penalties and Interest 2,737 3,404 2,800 1,744 2,800 981,136 $ 1,027,250 $ 1,072,013 $ 1,047,901 $ 1,086,591 $ Other Financing Sources 382010 Sale of General Fixed Assets - - - 15,495 - - $ - $ - $ 15,495 $ - $ Total Fund Revenue 1,577,704 $ 1,659,286 $ 1,728,142 $ 1,700,768 $ 1,746,902 $ Beginning Available Cash 1,315,527 2,021,344 $ Total Resources 3,043,669 $ 3,768,246 $ 105 ---PAGE BREAK--- Street Fund - 2110 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 430200 Street and Alley Personnel Services 110 Salaries 393,832 343,661 326,466 392,038 427,776 111 Seasonal - 6,607 2,376 2,839 2,376 112 Part-Time Salaries 4,033 4,301 5,368 5,188 4,772 120 Overtime 3,591 2,374 4,486 3,212 6,622 140 Employer Contributions 193,183 156,359 150,104 172,514 208,462 594,639 $ 513,302 $ 488,800 $ 575,790 $ 650,008 $ Materials and Services 210 Office Supplies/Materials 3,183 1,413 2,000 1,362 2,000 220 Operating Supplies/Materials 20,496 16,727 13,750 13,294 17,050 230 Repair & Maintenance Supplies 100,308 93,058 97,000 121,196 98,000 310 Communication & Transportation 15 45 2,000 279 400 320 Printing 89 935 1,000 877 1,000 330 Notices, Subscriptions, Dues 7,928 10,163 24,150 12,237 25,850 340 Utility Service 14,041 13,823 13,700 15,222 13,832 350 Professional Services 3,049 9,091 86,100 15,600 63,100 360 Repair & Maintenance Services 7,467 24,693 189,500 127,986 $281,480 370 Travel & Training 3,653 1,788 7,500 1,608 7,500 390 Other Purchased Services 77 145 500 294 500 397 Contract Services 11,089 2,062 - - - 510 Insurance Expense 20,645 17,656 22,200 18,952 16,488 530 Rent/Leases 1,170 1,263 1,296 929 1,296 540 Special Assessments 29,425 29,490 29,500 29,217 29,500 880 Administrative Expense 12,795 12,299 16,565 15,121 16,316 235,430 $ 234,651 $ 506,761 $ 374,173 $ 574,313 $ Capital Outlay 932 Street Improvements 600,088 286,549 25,000 325 25,000 940 Machinery & Equipment 161,478 21,715 72,333 53,830 160,130 $ 761,566 $ 308,264 $ 97,333 $ 54,155 $ 185,130 $ Transfers 820 Transfer to BARSAA Fund - 9,014 7,350 7,350 4,522 - $ 9,014 $ 7,350 $ 7,350 $ 4,522 $ Total Street and Alley 1,591,635 $ 1,065,231 $ 1,100,244 $ 1,011,468 $ 1,413,973 $ 106 ---PAGE BREAK--- Street Fund - 2110 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 430251 Ice and Snow Removal Personnel Services 110 Salaries 74,495 54,612 70,980 17,211 73,819 120 Overtime 15,274 6,973 7,000 2,100 7,280 140 Employer Contributions 44,621 31,910 40,404 8,290 42,020 134,390 $ 93,495 $ 118,384 $ 27,602 $ 123,119 $ Materials and Services 220 Operating Supplies/Materials 2,115 57 4,000 633 - 230 Repair & Maintenance Supplies 51,335 59,922 67,000 66,164 74,000 360 Repair & Maintenance Services 155 9,678 17,500 371 17,500 397 Contract Services 600 28,950 50,000 10,590 70,000 510 Insurance 1,567 2,798 2,800 1,734 3,018 55,772 $ 101,405 $ 141,300 $ 79,491 $ 164,518 $ Capital Outlay 940 Machinery & Equipment 72,015 $ 24,457 $ - $ - $ 27,000 $ Total Ice and Snow Removal 262,177 $ 219,357 $ 259,684 $ 107,093 $ 314,637 $ Total Expenditures 1,853,812 $ 1,284,588 $ 1,359,928 $ 1,118,561 $ 1,728,610 $ Year End Available Cash 1,807,350 $ 2,039,636 $ Total Street Fund 3,167,278 $ 3,768,246 $ 107 ---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 2021 Objectives The objective of the Gas Tax - BaRSAA Fund for this fiscal year is to accumulate funds for the next street improvement project. 108 ---PAGE BREAK--- Gas Tax - BaRSAA Fund - 2821 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Intergovernmental Revenues 335041 Gas Tax - BaRSAA - 180,270 147,000 180,886 90,443 - $ 180,270 $ 147,000 $ 180,886 $ 90,443 $ Miscellaneous Revenues 365000 Contributions & Donations - - 75,000 80,259 - - $ - $ 75,000 $ 80,259 $ - $ Other Financing Sources 383000 Transfer from Streets Fund - 9,014 7,350 7,350 4,522 - $ 9,014 $ 7,350 $ 7,350 $ 4,522 $ Total Fund Revenue - $ 189,284 $ 229,350 $ 268,495 $ 94,965 $ Beginning Available Cash - - 163,309 - 132,285 Total Resources 392,659 $ 227,250 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 430200 Street and Alley Capital Outlay 932 Street Improvements - 25,975 225,000 299,519 - - $ 25,975 $ 225,000 $ 299,519 $ - $ Total Expenditures 25,975 $ 225,000 $ 299,519 $ - $ Ending Available Cash 167,659 $ 227,250 $ Total Gas Tax - BaRSAA Fund 392,659 $ 227,250 $ 109 ---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 2021 Objectives The objectives of the Stormwater Fund for this fiscal year is to provide continuing maintenance and improvements for the City’s stormwater system, as well as contract services necessary to implement environmental regulations. The Fund is supported by a stormwater utility assessment on all properties within the City. In FY11 the assessment was reduced from $72 per parcel to $12.53 to provide relief to taxpayers during the recession. The assessment has remained at $12.53 through FY 2018. The FY 2019 budget and FY20 budget increased the assessment up to $77.53 to cover the actual costs of maintenance and capital improvements needed for the Stormwater system. For FY 2021, no increase is budgeted. Significant or changed appropriations during FY 2021 are: Item/Project Amount Expenditure Changes  #1 Capital Improvement Project – Sump Pump Collection $50,000  #2 Capital Improvement Project – Riverside Stormwater Treatment Pond BMP Improvements $25,000  #3 Capital Improvement Project – Armory Road Drainage Improvements including Engineering and Construction $75,000  #4 Capital Improvement Project – Stormwater improvements for the State Park Road Reconstruction Project $250,000  #5 Capital Improvement Project – Grouse Mountain Parking Lot Rain Garden Project $30,000 110 ---PAGE BREAK--- Stormwater Fund - 2525 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Charges for Services 343370 Plan Review / Construction Oversight 11,471 14,600 10,000 14,900 10,000 11,471 $ 14,600 $ 10,000 $ 14,900 $ 10,000 $ Miscellaneous Revenue 363010 Maintenance Assessments 67,630 316,610 443,703 409,250 440,060 363040 Penalties and Interest 206 589 600 1,293 600 67,836 $ 317,199 $ 444,303 $ 410,543 $ 440,660 $ Total Fund Revenue 79,307 $ 331,799 $ 454,303 $ 425,443 $ 450,660 $ Beginning Available Cash 841,628 991,411 Total Resources 1,295,931 $ 1,442,071 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Personnel Services 110 Salaries - 89,142 97,502 95,460 99,261 120 Overtime - 529 2,135 963 2,141 140 Employer Contributions - 41,620 48,630 45,067 51,443 - $ 131,291 $ 148,267 $ 141,489 $ 152,845 $ Materials and Services 210 Office Supplies/Materials - - 500 - 500 220 Operating Supplies 95 682 4,000 - 4,000 230 Repair & Maintenance Supplies 1,894 568 7,000 366 7,000 310 Postage & Freight - - 1,000 - 1,000 330 Publicity/Subscriptions/Dues - - 1,000 495 1,000 340 Utility Services - - 500 - 500 350 Professional Services 31,237 10,966 - - - 360 Repair & Maintenance Services - - 2,000 - 2,000 370 Travel & Training 600 - 2,500 595 2,500 390 Other Purchased Services - - 2,000 - 2,000 397 Contract Services - - 100 - 100 510 Insurance - - - 2,435 2,657 730 Whitefish Lake Institute Grant 6,667 6,667 6,667 6,667 6,667 880 Administrative Expense - 3,211 4,084 3,723 3,980 40,493 $ 22,094 $ 31,351 $ 14,280 $ 33,904 $ Capital Outlay 930 Improvements 3,290 2,067 595,000 119,891 430,000 3,290 $ 2,067 $ 595,000 $ 119,891 $ 430,000 $ Total Expenditures 43,783 $ 155,452 $ 774,618 $ 275,660 $ 616,749 $ Ending Available Cash 521,313 825,322 Total Stormwater Fund 1,295,931 $ 1,442,071 $ 111 ---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 2021 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 2021 are: Item/Project Amount Revenue Changes  Increase in SRF loan proceeds for the Water Treatment Plant Financing $10,327,000  Decrease in the Transfer from Resort Tax $13,665  Decrease in investment earnings based anticipated lower rates $81,200 Expenditure Changes  Increase in personnel services related to higher wages and benefits costs $19,223  Increases in operating supplies primarily for replacement computers and aquatic invasive species supplies $6,500  Increase in professional services due to cost for the aquatic invasive species programs and contributing funding toward a Cadastral project with Flathead County $9,000  Increase in utility services to align electric costs net of hydro plant savings $31,300  Decrease in property tax relief transfer for amounts estimated to be received over the required debt payments (Total transfer is estimated to be $60,168) $47,524  Contribution to AIS Inspection Station at State Park for FY2021 for personnel costs $49,302  Continued contribution to Whitefish Lake Institute $6,667  #1 Capital Improvement – Water Treatment Plant Expansion – SRF Loan $10,000,000  #2 Capital Improvement – Cast Iron Water Main Replacement (25% Impact Fees) $1,000,000  #3 Capital Improvement – Fencing at Water Intakes $25,000  #4 Capital Improvement – Generator and Pump at Lower Grouse $80,000  #5 Capital Improvement – Armory Road Watermain (100% Impact Fees) $200,000  #6 Capital Improvement – Shop Upgrades to include paving from sewer hookup, locker room & bathroom remodel, mechanic storage, shop wash containment, garage Door openers (Streets/Water/Sewer) $10,000  #1 Capital Equipment – Backhoe Thumb (split with Streets/Water/Sewer $2,500  #2 Capital Equipment – Van replacement for unit #20 (split Streets/Water/Wastewater) $14,000 112 ---PAGE BREAK--- Water Fund  #3 Capital Equipment – Replacement 4 x 4 Pick‐Up for unit #10 (split Streets/Water/Wastewater) $14,000  #4 Capital Equipment – Replacement Dump Truck for unit #27 (split Streets/Water/Wastewater) $50,000  #5 Capital Equipment – Replace Loader for unit #42 (split Streets/Water/Wastewater) $60,000  #6 Capital Equipment – Replace Plotter (split Streets/Water/Wastewater and Planning) $2,000  #7 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #8 Capital Equipment – Equipment Diagnostic Scanner (split Streets/Water/Wastewater) $3,500  #1 Utility Billing Project – Automatic Meter Reading System (split with Water/Wastewater) $75,000  #2 Utility Billing Project – Handheld Meter Reader $3,100  #3 Utility Billing Project – PLC Hardware/Software Upgrades $5,000 113 ---PAGE BREAK--- Water Fund - 5210 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Charges for Services 341016 Convenience Fee 341077 5% Admin Fee for Impact Fees 12,578 17,490 11,250 31,275 11,250 343021 Water Usage Charges 3,486,298 3,521,199 3,594,754 3,489,166 3,594,754 343025 Impact Fees - Water 247,821 338,180 225,000 608,104 225,000 343026 Installation Fees 48,976 77,568 45,000 103,897 45,000 343027 Miscellaneous Income 33,966 23,836 28,000 29,045 28,000 343029 Late Fees 33,545 36,620 35,000 25,985 35,000 343051 Electric Sales 54,891 - - - - 343370 Plan Review/Const. Oversight 1,534 6,194 2,500 3,807 2,500 3,919,608 $ 4,021,087 $ 3,941,504 $ 4,291,279 $ 3,941,504 $ Miscellaneous Revenues 363050 Latecomer Fees 4,960 6,128 3,000 658 3,000 4,960 $ 6,128 $ 3,000 $ 658 $ 3,000 $ Investment Earnings 371010 Investment Earnings 47,902 100,803 100,000 95,989 30,000 371010 Investment Earnings (Impact) 11,930 18,834 16,000 17,507 4,800 59,832 $ 119,637 $ 116,000 $ 113,496 $ 34,800 $ Other Financing Sources 381070 SRF Loan Proceeds - - - - 10,327,000 383002 Transfer from Resort Tax 979,317 1,046,280 1,056,578 1,048,793 1,042,913 979,317 $ 1,046,280 $ 1,056,578 $ 1,048,793 $ 11,369,913 $ Total Revenue 4,963,717 $ 5,193,132 $ 5,117,082 $ 5,454,225 $ 15,349,217 $ 101000 Beginning Available Cash 5,396,787 6,077,046 102110 Impact Fee Balance 1,076,005 1,631,695 102213 Debt Srvc, Debt Rsrv, Surplus Bal. 926,181 878,357 7,398,973 $ 8,587,097 $ Total Resources 12,516,055 $ 23,936,313 $ 114 ---PAGE BREAK--- Water Fund - 5210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Personnel Services 110 Salaries 767,048 1,065,126 782,248 760,925 794,381 111 Seasonal - - 2,376 378 2,376 112 Part Time Salaries 7,259 7,663 12,947 13,262 8,590 120 Overtime 18,025 13,527 19,328 20,609 19,274 125 Stand By or Call Back 8,270 132 - - - 130 Vacation/Sick Accrual - 10,881 - - - 140 Employer Contributions 318,522 330,383 377,907 338,729 389,408 1,119,124 $ 1,427,712 $ 1,194,806 $ 1,133,903 $ 1,214,029 $ Materials and Services 210 Office Supplies/Materials 4,556 6,454 3,500 2,915 3,500 220 Operating Supplies 42,215 57,472 55,550 55,092 62,050 230 Repair & Maintenance Supplies 134,960 160,962 219,593 115,232 221,093 310 Postage & Freight 23,428 21,059 22,500 20,325 23,000 320 Printing 175 1,353 2,000 1,643 2,000 330 Publicity/Subscriptions/Dues 21,259 29,767 29,390 19,848 29,690 340 Utility Services 89,562 84,066 41,250 71,375 72,550 350 Professional Services 22,291 18,187 30,150 31,816 39,150 360 Repair & Maintenance Services 49,515 41,803 33,000 38,932 $37,158 370 Travel & Training 8,540 8,765 12,700 5,748 12,700 390 Other Purchased Services 31,541 31,669 23,500 23,245 23,500 397 Contract Services 15,358 3,531 19,812 - 19,312 510 Insurance 29,037 37,341 45,000 35,464 44,043 530 Rent/Leases 10,947 11,731 11,296 12,248 11,296 540 Special Assessments 9,250 8,274 19,055 17,109 19,055 545 Water Utility ROW Fee 174,315 176,190 179,738 174,458 181,535 730 Whitefish Lake Institute 24,387 23,774 6,667 14,667 6,667 880 Administrative Expense 23,350 26,131 32,871 30,001 31,808 714,686 $ 748,529 $ 787,572 $ 670,117 $ 840,107 $ Total Water Operating 1,833,810 $ 2,176,241 $ 1,982,378 $ 1,804,020 $ 2,054,136 $ Capital Outlay 920 Buildings 21,612 7,307 - - 930 Improvements 1,256,680 551,460 2,720,000 1,100,291 11,200,000 940 Machinery and Equipment 95,928 54,930 154,833 90,116 348,230 1,374,220 $ 613,697 $ 2,874,833 $ 1,190,407 $ 11,554,897 $ Debt Service 610 Water Bonds - Principal 514,000 495,000 108,000 108,000 303,345 620 Water Bonds - Interest 37,794 26,439 19,274 19,296 110,619 611 Haskill Basin Bond - Principal 717,000 781,000 851,000 851,000 927,000 621 Haskill Basin Bond - Interest 175,950 157,588 137,625 137,625 115,913 1,444,744 $ 1,460,027 $ 1,115,899 $ 1,115,921 $ 1,456,877 $ 115 ---PAGE BREAK--- Water Fund - 5210 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Other Financing Uses 820 Property Tax Relief - Haskill 52,972 92,496 107,692 107,692 60,168 820 AIS State Park Transfer 40,376 50,511 48,498 48,498 49,302 93,348 $ 143,007 $ 156,191 $ 156,190 $ 109,469 $ Total Expenditures 4,746,122 $ 4,392,971 $ 6,129,300 $ 4,266,538 $ 15,175,380 $ Ending Available Cash 5,153,309 6,144,082 Ending Impact Fee Balance 347,005 1,411,495 Debt Service Ending Balance 886,441 1,205,357 5,330,177 $ 8,760,934 $ Total Water Fund 12,516,055 $ 23,936,313 $ 116 ---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 2021 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, the appropriations cover the purchase of equipment and continued construction in FY 2021 for the the mandated update to the wastewater treatment plant by the State of Montana and the EPA. Significant or changed appropriations during FY 2021 are: Item/Project Amount Revenue Changes  Increase in wastewater impact fees based on year‐to‐date figures and possible economic changes $40,000  Decrease in grant revenue due to a portion being received in FY20 for the WWTP Upgrade Project $687,500  Decrease in investment earnings as a result of declining rates of return $49,000  Increase in loan proceeds for the WWTP Upgrade Project $7,538,351 Expenditure Changes  Increase in personnel services due to higher wages and benefits $45,568  Increase in operating supplies due to increased cost for various chemicals at the wastewater treatment plant including more budget specifically for odor control chemicals. $36,300  Increase in repair and maintenance services primarily for the Headworks Screen Rebuild $48,272  Decrease in electricity costs due to the Hydro Plant improvement $7,100  Decrease in professional services due to lower bond counsel fees $38,000  #1 Capital Improvement – WWTP Upgrade (Impact Fees of $687,500) $15,000,000  #2 Capital Improvement – Manhole & Pipe Rehab $120,000  #3 Capital Improvement – Piping – Future Capacity Enhancements $100,000 • #4 Capital Improvement – Shop Upgrades to include paving from sewer hookup, locker room & bathroom remodel, mechanic storage, shop wash containment, garage Door openers (Streets/Water/Sewer) $10,000 117 ---PAGE BREAK--- Wastewater Fund  #1 Capital Equipment – Backhoe Thumb (split with Streets/Water/Sewer $2,500  #2 Capital Equipment – Van replacement for unit #20 (split Streets/Water/Wastewater) $14,000  #3 Capital Equipment – Replacement 4 x 4 Pick‐Up for unit #10 (split Streets/Water/Wastewater) $14,000  #4 Capital Equipment – Replacement Dump Truck for unit #27 (split Streets/Water/Wastewater) $50,000  #5 Capital Equipment – Replace Loader for unit #42 (split Streets/Water/Wastewater) $60,000  #6 Capital Equipment – Replace Plotter (split Streets/Water/Wastewater and Planning) $2,000  #7 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #8 Capital Equipment – Equipment Diagnostic Scanner (split Streets/Water/Wastewater) $3,500  #1 Utility Billing Project – Automatic Meter Reading System (split with Water/Wastewater) $75,000  #2 Utility Billing Project – Handheld Meter Reader $3,100  #3 Utility Billing Project – PLC Hardware/Software Upgrades $5,000 118 ---PAGE BREAK--- Wastewater Fund - 5310 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Intergovernmental Revenues 334120 TSEP Grant - - 593,750 612,500 12,500 334121 DNRC Planning Grants - - - - - 334121 RRGL & WRDA Grants - - 118,750 112,500 12,500 - $ - $ 712,500 $ 725,000 $ 25,000 $ Charges for Services 341077 5% Admin Fee for Impact Fees 12,052 24,083 18,000 47,814 20,000 343031 Sewer Service Charges 3,241,717 3,540,822 3,962,180 3,698,684 3,962,180 343032 Inspection Fees 2,380 3,080 2,000 3,280 2,000 343033 Impact Fees - Wastewater 239,793 481,703 360,000 959,816 400,000 343034 Impact Fees - Big Mt. 17,469 50,044 20,000 26,616 20,000 343036 Miscellaneous Income 3,672 540 3,000 14,239 3,000 343370 Plan Review/Const. Oversight Fees 1,626 6,615 2,000 3,333 2,000 3,518,709 $ 4,106,887 $ 4,367,180 $ 4,753,782 $ 4,409,180 $ Miscellaneous Revenues 363050 Latecomer Fees - (1,199) - 1,466 - - $ (1,199) $ - $ 1,466 $ - $ Investment Earnings 371010 Investment Earnings 29,382 60,981 60,000 42,423 18,000 371010 Investment Earnings - Impact Fees 6,019 14,813 10,000 21,108 3,000 35,401 $ 75,794 $ 70,000 $ 63,531 $ 21,000 $ Other Financing Sources 381070 SRF Loan Proceeds - - 6,700,000 5,133,959 14,238,351 - $ - $ 6,700,000 $ 5,133,959 $ 14,238,351 $ Total Revenue 3,554,110 $ 4,181,482 $ 11,849,680 $ 10,677,739 $ 18,693,531 $ 101000 Beginning Available Cash 3,475,573 2,856,622 102110 Impact Fee Balance 1,100,342 1,081,266 102216 Debt Service & Debt Reserve Balance 268,973 313,088 4,844,888 $ 4,250,976 $ Total Resources 16,694,568 $ 22,944,507 $ 119 ---PAGE BREAK--- Wastewater Fund - 5310 8/11/2020 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Personnel Services 110 Salaries 717,151 1,046,362 749,703 752,053 780,840 111 Seasonal - - 2,448 378 2,448 112 Part Time Salaries 6,856 7,241 12,489 12,859 8,113 120 Overtime 14,437 9,884 9,422 8,465 9,369 125 Stand By or Call Back 8,019 88 - - - 130 Vacation/Sick Accrual - 7,699 - - - 140 Employer Contributions 301,907 311,263 344,975 323,285 363,835 1,048,370 $ 1,382,537 $ 1,119,037 $ 1,097,040 $ 1,164,605 $ Materials and Services 210 Office Supplies/Materials 5,784 3,232 3,000 2,540 3,000 220 Operating Supplies 127,659 144,165 152,750 189,131 189,050 230 Repair & Maintenance Supplies 168,770 150,347 174,293 148,643 175,793 310 Postage & Freight 21,187 20,879 23,000 19,611 23,000 320 Printing - 1,140 1,000 1,434 1,000 330 Notices, Subscriptions, Dues 11,346 17,696 25,100 21,518 21,400 340 Utility Services 125,685 132,874 114,300 105,245 $107,200 350 Professional Services 53,951 51,822 129,100 107,001 91,100 360 Repair & Maintenance Services 25,831 30,923 21,500 35,454 $69,772 370 Travel & Training 6,309 6,175 12,700 6,212 12,700 390 Other Purchased Services 2,126 522 18,250 98,018 18,250 397 Contract Services 16,203 3,492 1,500 - 1,500 510 Insurance 22,582 31,998 39,600 30,696 40,158 530 Rents/Leases 1,399 1,869 2,510 2,384 500 540 Special Assessments 747 875 875 410 875 541 State Assessments and Fees 4,666 5,644 7,000 4,800 7,000 545 Wastewater Utility ROW Fee 162,086 177,336 198,109 184,934 198,109 730 Whitefish Lake Institute Grant 6,667 6,666 6,667 6,666 6,667 880 Administrative Expense 20,886 24,444 30,800 28,098 30,557 783,884 $ 812,099 $ 962,054 $ 992,794 $ 997,632 $ Total Wastewater Operating 1,832,254 $ 2,194,636 $ 2,081,091 $ 2,089,834 $ 2,162,237 $ Capital Outlay 920 Buildings 22,575 7,529 - - - 934 Improvement Projects 325,233 997,358 9,622,000 8,468,996 15,220,000 940 Equipment 104,270 47,119 154,658 484,001 238,230 452,078 $ 1,052,006 $ 9,776,658 $ 8,952,997 $ 15,458,230 $ Debt Service 610 Bonded Debt Principal 238,000 246,000 253,000 447,000 758,336 620 Bonded Debt Interest 92,516 85,800 79,744 82,339 315,687 330,516 $ 331,800 $ 332,744 $ 529,339 $ 1,074,023 $ Total Expenditures 2,614,848 $ 3,578,441 $ 12,190,493 $ 11,572,170 $ 18,694,490 $ Ending Available Cash 3,555,670 2,669,311 Ending Impact Fee Balance 460,342 816,766 Debt Service Ending Balance 488,063 763,940 4,504,075 $ 4,250,017 $ Total Wastewater Fund 16,694,568 $ 22,944,507 $ 120 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support contract and administrative services for the solid waste and recycling collection program. FY 2021 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 current 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 begin billing services again after a new contract is executed during this budget year. The FY 2021 budget includes an increase in salaries to support billing services and the revenue from collections and related expenditures will be added at the time of contract approval through a budget amendment. Therefore, the Solid Waste Fund continues to spend‐down cash reserves in FY 2021. 121 ---PAGE BREAK--- Solid Waste Fund - 5410 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Investment Earnings 371010 Interest Earnings 1,134 1,807 1,500 1,334 450 1,134 $ 1,807 $ 1,500 $ 1,334 $ 450 $ Total Revenue 1,134 $ 1,807 $ 1,500 $ 1,334 $ 450 $ Beginning Available Cash 107,060 $ 95,293 $ Total Resources 108,560 $ 95,743 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Personnel Services 110 Salaries 1,988 18,807 9,350 9,162 32,256 112 Part Time Salaries - - - - - 120 Overtime 101 82 - - - 140 Employer Contributions 3,206 3,577 3,550 3,370 11,968 5,295 $ 22,466 $ 12,900 $ 12,532 $ 44,224 $ Materials and Services 220 Operating Supplies 495 495 500 - 500 330 Publicity/Subscriptions/Dues 930 - - - - 360 Repair & Maintenance Services - - 2,500 - 2,500 510 Insurance 172 256 230 245 250 880 Administrative Expense 245 274 345 324 1,137 1,842 $ 1,025 $ 3,575 $ 568 $ 4,387 $ Total Solid Waste Operating 7,137 $ 23,491 $ 16,475 $ 13,101 $ 48,611 $ Ending Available Cash 92,084 $ 47,132 $ Total Solid Waste Fund 108,559 $ 95,743 $ 122 ---PAGE BREAK--- SID Debt Service Funds Purpose The purpose of a Special Improvement District (SID) Fund is to provide budget authority to collect district assessments and to disburse principal and interest payments on behalf of district property owners and to repay the various City funds for the early retirement of externally held SID bonds. SIDs can be formed to address infrastructure needs (i.e. water, sewer, streets, sidewalks, etc.) in specific neighborhoods or areas of the City or on a City‐wide basis. FY 2021 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). 123 ---PAGE BREAK--- SID Revolving Fund - 3400 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Miscellaneous Revenue 371010 Investment Earnings 1,588 2,728 2,500 2,281 750 Total Fund Revenue 1,588 $ 2,728 $ 2,500 $ 2,281 $ 750 $ 101000 Beginning Cash Balance 172,395 $ 174,676 $ Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Transfers 820 Transfers to Other S.I.D. Funds - - - - - - $ - $ - $ - $ - $ Total Requirements - $ - $ - $ Unappropriated Balance 174,895 $ 175,426 $ 124 ---PAGE BREAK--- S.I.D. 167 Fund (Downtown Parking Facility) - 3550 8/11/2020 Revenues Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Miscellaneous Revenue 363020 Principal & Interest Assessments 69,649 64,792 63,709 77,982 63,570 363040 Penalties and Interest 6 206 200 279 200 69,655 $ 64,998 $ 63,909 $ 78,261 $ 63,770 $ Investment Earnings 371010 Investment Earnings 80 336 250 536 75 80 $ 336 $ 250 $ 536 $ 75 $ Total Fund Revenue 69,735 $ 65,334 $ 64,159 $ 78,797 $ 63,845 $ 101000 Beginning Cash Balance 13,102 33,884 Expenditures Actual FY 2018 Actual FY 2019 Budget FY 2020 Actual FY 2020 Budget FY 2021 Debt Service 610 Principal 9,331 26,725 27,903 27,903 29,132 620 Interest 50,664 33,269 32,092 32,092 32,092 Total Requirements 59,995 $ 59,994 $ 59,994 $ 59,994 $ 61,224 $ Unappropriated Balance 17,267 $ 36,505 $ 125