Document Whitefish_doc_f23e1311f6

PROPOSED FISCAL YEAR 2023 BUDGET CITY OF WHITEFISH FLATHEAD COUNTY, MONTANA Photo from www.cityofwhitefish.org ---PAGE BREAK--- City of Whitefish Mayor John Muhlfeld City Council Frank Sweeney Andy Feury Steve Qunell Rebecca Norton Ben Davis Giuseppe Caltabiano City Manager Dana Smith Finance Director Position Open City Clerk/Administrative Services Director Michelle Howke ---PAGE BREAK--- Table of Contents Overview City Manager Budget Transmittal Letter 1 Budget Summary 9 Mill Levy 10 Organizational Chart 11 Staffing 12 Debt 16 Revenues 18 Expenditures 20 General Fund General Fund Highlights 23 General Fund Revenues 25 City 27 Municipal Court 29 Administrative Services 31 Resort Tax Administrative Services 35 Legal Services 35 Parking Facility Maintenance 37 Community Planning 39 Community Agencies 41 Cemetery Services 41 Non‐Departmental 42 Library Fund 44 Law Enforcement and Justice Law Enforcement Fund 46 Victim and Witness Assistance Program Fund 48 Fire and Rescue Fire and Ambulance Fund 50 Building Code and Inspection Fund 55 Parks and Property Parks, Recreation and Community Services Fund 59 Parkland Acquisition and Development Fund 66 Whitefish Trail Construction Fund 69 ---PAGE BREAK--- Table of Contents Community Development Resort Tax Fund 71 Tax Increment District Fund 76 Impact Fee Fund 78 CDBG/HOME Homebuyers Assistance Fund 80 Housing Rehabilitation Fund 80 Affordable Housing (Cash‐in‐lieu) Fund 83 Public Works Sidewalk Districts Fund 85 Subdivision Street Trees Fund 87 ARPA COVID‐19 Fund 89 Residential Lighting District Fund 91 Commercial Lighting District Fund 91 Gas Tax ‐ BaRSAA 94 Street Fund 96 Stormwater Fund 101 Water Fund 103 Wastewater Fund 107 Solid Waste Fund 111 S.I.D. Debt Service Funds Revolving S.I.D. Fund 114 S.I.D. #166 (JP Road Project) Fund 114 S.I.D. #167 (Downtown Parking Facility) Fund 114 ---PAGE BREAK--- BUDGET TRANSMITTAL LETTER May 16, 2022 Mayor Muhlfeld and City Council, The proposed Fiscal Year 2023 (FY23) budget was developed based on the goals and priorities of the City Council and the service level expectations of our community. The budget provides spending authority to accomplish projects and continue to provide services during the fiscal year that runs from July 1, 2022, to June 30, 2023. The City’s budget contains a total of 29 active, self‐balancing funds that provide segregated accounting for specific activities. “Self‐balancing” means that resources (beginning fund balance plus revenues) equal the requirements (expenditures plus ending fund balance). More detailed information about each fund is provided within the budget document. SIGNIFICANT AREAS OF INTEREST Property Taxes and Assessments The Montana Department of Revenue reappraises taxable property on a 2‐year cycle. FY23 is not a reappraisal year, so the City’s taxable value is limited to growth from newly taxable property, such as new construction or additions completed by December 31, 2021. Given the continued strong building activity over the past year, the proposed budget assumes taxable value will grow by 4% compared to Fiscal Year 2022 (FY22). When considering proposed changes to property taxes and assessments in FY23, it is important to recall the financial effects of prior year budgets. With our community facing challenges from the COVID‐19 pandemic, the FY22 adopted budget continued a 10.0 mill decrease from Fiscal Year 2021 (FY21), provided an additional reduction of 14.165 mills, and held all maintenance assessments and utility fees flat for a second year. During preparation of the proposed FY23 budget, careful consideration was made regarding the level of service expectations and the financial impacts taxpayers and residents already face with rising costs from inflation and residual supply chain issues from the pandemic. Proposed Fiscal Year 2023 Budget Page 1 of 117 ---PAGE BREAK--- The proposed FY23 budget provides an overall reduction in mills of 8.413 mills, which equates a 5.36% decrease in property tax revenue. The ability for the City to provide a reduction in property taxes is primarily due to the significant increase property tax relief from resort tax collections. Resort taxes collected in excess of the budget must be returned to taxpayers as additional property tax relief. For FY23, property tax relief from resort tax is expected to reduce mills by 22.413 mills compared to FY22. However, due to the need for wage adjustments and increasing operational costs, the proposed budget offsets the 22.413 mill reduction with a 10 mill increase in the City’s general levy, including 4 mills dedicated to affordable housing initiatives, and a 4 mill increase in the City’s permissive group health insurance levy. In a typical year, maintenance assessments are recommended to increase by the Consumer Price Index (CPI) to account for the increased cost to provide services. However, with a CPI of 7.1% for FY23 and many struggling to afford the rising costs, careful consideration was made to determine the minimum increase needed based on the financial status of each fund. The proposed FY23 budget keeps the assessments for the Residential and Commercial Lighting Maintenance Districts and the Stormwater Maintenance District flat for a third consecutive year. The assessments for the Street Maintenance District and Parks & Greenway Maintenance District are proposed to increase 4.0%. The proposed changes described above for a residential property with no new improvements during the calendar year 2021 and a market value of $438,700 for both FY22 and FY23, as established by the Montana Department of Revenue, will see an estimated annual savings of $41.87 on the City’s portion of their 2022 property tax bill. While a home valued at $438,700 at first glance does not seem aligned with the market values of Whitefish, the sample property used for this calculation shows an estimated value of $916,400 according to Zillow. Therefore, it is important to recognize that the impacts from the real estate market increases over the past two years will not be a factor until the next budget cycle. Resort Tax Resort tax collections for FY22 are projected to be the highest amount collected since its inception and about 30% higher than the prior year. With projected FY22 collections significantly higher than budgeted, property tax relief is once again on the rise. Property tax relief for FY23 is estimated to increase 70.1% or $1,168,138 compared to FY22. Total property tax relief is estimated at $2,835,157, which equals a reduction in mills levied of 57.691 mills compared to the reduction of 35.278 mills in the prior year. The Haskill Basin Conservation Easement Bond is expected to be paid for in whole by Resort Tax in FY23. While water rate revenue is a required secondary source of funds used to secure the bond, the City has not had to utilize water revenues to make a debt service payment. In fact, additional property tax relief has been rebated during the past three years as collections have been more than adequate to meet the bond requirements. Proposed Fiscal Year 2023 Budget Page 2 of 117 ---PAGE BREAK--- Fund Balance and Working Capital Reserves During an economic downturn, recession, or a a public health crisis like the COVID‐19 pandemic, having adequate reserves for each fund is essential to maintaining expected levels of services for our citizens and ensuring a timely response to emergencies. While a possible delay in collections of property taxes and other charges for services can be expected due to uncertain economic times, reserves will help the City manage any cash flow issues that may arise. Budgeted fund balance in property tax supported funds at the end of FY23 totals $5,262,416 and represents 38.91% of total budgeted expenditures. The decrease from 39.85% in FY22 to the 38.91% in FY23 is very minor and mostly noted in the Fire and Ambulance Fund. Recall that the CARES Act provided a significant source of unexpected federal funding for the Fire Department in FY22. With this year’s one‐time spenddown of cash reserve for capital equipment, adequate fund balance is still maintained, and the City will save costs associated with financing the equipment purchases. Overall, the fund balances of property tax supported funds will remain at acceptable levels even with a spend‐down budgeted for one‐time capital purchases. Capital Improvements A Capital Improvements Program (CIP) is a vital planning tool to communicate with the community about the City’s intent to preserve, improve and expand City infrastructure, facilities and equipment. The City’s proposed five‐year CIP details capital improvement projects within each fund. Amounts spent on capital projects fluctuates annually as projects change and needs are adjusted to meet demand. Total capital spending in FY23 is projected to decrease $5.2 million compared to the prior year as construction wraps up on both the Wastewater Treatment Plant Upgrade Project (decrease of $3.49 million) and the Water Treatment Plant Expansion Project (decrease of $1.2 million). In property tax supported funds, capital spending is set to decrease by $147,617 from the prior year. City Personnel With a CPI increase of 7.1% and a taxable value increase estimated at 4.0%, most City employees in a normal year would receive a pay increase of 3.5%, comprised of a 1.5% cost of living adjustment (capped at 1.5%) plus a 2% STEP (longevity) on the City’s pay matrix. However, given the current market conditions, the City has seen an increase in turnover and difficulty filling positions. The need to retain employees is of the utmost importance to ensure we continue to deliver exceptional service to our community. With modest increases of 4.0%‐3.5% for the past two years, wages have simply not kept up. The FY23 proposed wage adjustment is 7.0%, comprised of a cost‐of‐living adjustment (COLA) of 5% plus a 2% STEP (longevity) on the pay matrix. While a ceiling of 3.5% for two unions and nonunion employees exists, the proposed FY23 budget recognizes the need to adjust COLA to reflect the market more closely. If approved, a memorandum of understanding will be executed to account for this one‐time adjustment to our Proposed Fiscal Year 2023 Budget Page 3 of 117 ---PAGE BREAK--- wage formula with both unions. Negotiations will begin in June 2022 with AFSCME (Public Works Union) to negotiate a new collective bargaining agreement that includes FY23 wages. Furthermore, wages for seasonal positions in the Parks & Recreation Department have been adjusted to follow the non‐union employee pay matrix. The reclassification of these positions provides for equity in pay and has increased the starting wages to just over $15 per hour, which has significantly improved our hiring capabilities this summer. Health insurance premium are increasing by approximately 3.0% in FY23 with the City paying the full increase based on the City’s established formula and a CPI rate of 7.1%. FY23 will be the third consecutive year that employees have not had an increase in their portion of health insurance premiums. Before proposing new positions or increased hours many factors are taken into consideration such as cost, value, productivity, and possible outsourcing options. The FY23 budget includes the following increases in staffing levels in response to continued growth:  Law Enforcement Fund – As noted in the FY22 budget, a new police officer has been added in the proposed FY23 budget to ensure the Police Department remains proactive and can properly protect and serve the community with the growing number of year‐round residents and increased summer visitation. Total cost is approximately $84,443 per year.  Fire & Ambulance Fund – In an effort to decrease overtime, reduce firefighter burnout due to increasing call volume, and more consistently reach staffing levels in accordance with the recently adopted Fire Department Master Plan, the two existing 40‐hour per week firefighter/paramedic positions are proposed to move to 53‐hour per week schedules. The total cost is estimated at about $35,500 for both positions. With the changes describe above one shift would be at only five firefighters/paramedics. To increase staffing to six for each of the three shifts a new 53‐hour per week firefighter/paramedic position is proposed. Keep in mind staffing levels for firefighters/paramedics changed for the first time since 2010 in FY22 with the addition of the two 40‐hour per week positions. For this new position, the City has applied for a SAFER grant to cover the costs during the first three years. The total cost of the position is estimated at $103,645. To address the Fire Department needs of EMS supply management and training coordination, as well as the growing demand of the Assistant Fire Chief with annual inspections of short‐term rentals and building plan reviews, which in turn limits support for daily operations, a second Assistant Fire Chief position is proposed for FY23. This position is proposed to be primarily funded with a pending SAFER grant. If grant funds are awarded, the current Assistant Fire Chief position would transition to Assistant Fire Chief of Prevention and be responsible for building inspections, plan reviews, and wildfire preparedness and education. The new position would be an Assistant Chief of Operations Proposed Fiscal Year 2023 Budget Page 4 of 117 ---PAGE BREAK--- responsible for day‐to‐day operations including staffing, operational response needs, EMS coordination, and development and management of a training program. Total annual cost of the position is estimated at $123,346.  Various Funds – With increasing FTEs and demands on the Human Resources Director, the proposed FY23 budget includes funds for a new Human Resources Generalist position to support the Human Resources Director. With this additional help the Human Resources Department can more effectively recruit new hires, ensure safety programs are operating, update the personnel policy timelier, and be more readily available as a resource for employees. Total cost per year is about $68,763 and is allocated among various funds including the General Fund, special revenue funds, and enterprise funds.  General Fund – In 2021, the City Council increased licensing fees for short‐term rentals (STRs), which included the cost to hire an additional Code Enforcement Officer to improve enforcement of illegal STRs. Total costs per year is about $85,390.  Building Codes Fund – Building in Whitefish has reached record numbers and overall indications show there is no slowing in the coming years. With the continued high demand, there is need for an additional Building Inspector to support ongoing operations and reduce burnout of current staff. With more than adequate reserves in the Building Codes Fund, funding will not result in an increase in taxes or fees. The total cost per year is estimated at $85,390.  Parks, Recreation, & Community Services Fund – The existing Facility Maintenance Foreman currently manages the maintenance of aging facilities and bike paths. With larger projects requiring immediate attention, the Facility Maintenance Foreman is unable to keep up with the necessary maintenance. Additionally, attempting to hire seasonal help to relieve some of the workload during the busiest months has been unsuccessful. Therefore, the proposed FY23 budget includes a new Facilities Maintenance Technician position to help balance the workload and allow for better service to the community. This position will increase staffing from one position to two full‐time positions to focus on facilities maintenance and bike paths. With an offset from a reduction in seasonal wages, the additional cost of this position is estimated at $31,675. There were additional positions requested by Department Directors that are not included in the proposed budget due to financial constraints such as the addition of a street maintenance personnel. However, the street maintenance position and others will be reconsidered for the FY24 budget. Proposed Fiscal Year 2023 Budget Page 5 of 117 ---PAGE BREAK--- FY22 BUDGET GENERAL OVERVIEW As previously described, the number of property tax mills levied is proposed to decrease by 8.413 mills. The chart below shows the trend of our property tax mills levied over recent years, but keep in mind that the value of a mill has increased most years. When considering mill rates, it is common practice to compare the City of Whitefish to other Montana cities. Historically, Whitefish has had very low property tax mill levy rates. The lower rates are due to our reduction of property taxes from Resort Tax, high taxable property value, and the utilization of maintenance district assessments. The City’s budget has provided the following graphic for several years. 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 120.401 119.805 120.605 134.242 119.240 120.427 120.427 117.636 107.637 93.472 85.059 Number of Mills Levied After Resort Tax Rebate 286.75 243.83 229.7 221.6 221.28 212.85 205.93 193.3 187.7 175.98 175.12 117.64 112.38 79.77 0 50 100 150 200 250 300 350 Fiscal Year 2020 Total Property Tax Mills for Certain Cities over 4,500 Population or with Resort Tax Proposed Fiscal Year 2023 Budget Page 6 of 117 ---PAGE BREAK--- While levy comparisons are of interest, caution should be exercised in drawing hard conclusions based on such information. Cities use property taxes to support similar, but not always the same, mix of public services. For example, some cities support libraries, public transportation and other such services with property tax mill levies while others do not. Some cities have maintenance district assessments and others do not. Total budgeted revenues and other financing sources for all funds total $34,963,904 which is $2,570,107 or 6.85% lower than the FY22 budget of $37,534,011. Most of the decrease in FY23 is attributed to the reduction of anticipated grant proceeds for the Spokane Avenue Cast Iron Watermain Replacement Project in the Water Fund. The FY23 budget totals $41,219,007 in expenditures and $9,746,077 in interfund transfers for a total appropriated budget of $50,965,084. Compared to the prior fiscal year, FY23 expenditures are decreasing $1,234,283, a 2.91% decrease, and interfund transfers are increasing $2,318,336, a 31.21% increase. The decrease in expenditures is mostly due to changes in capital expenditures with the completion of the Water Treatment Plant Expansion Project and substantial completion of the Wastewater Treatment Plant Upgrade Project. The increase in transfers is mostly due to the increased property tax relief from resort tax and increases in operational transfers to assist in covering costs for personnel. Total appropriations for property tax supported funds have increased by $1,960,256, which is primarily due to increased personnel costs described above and inflationary impacts on operational materials and supplies. The proposed FY23 budget is a balanced budget, with some planned reductions in fund balances and working capital by year‐end. The City continues to make significant progress in addressing the three financial areas that are often referenced when discussing the City’s financial position. Those financial areas include: 1) maintaining cash reserves and fund balance, 2) improved funding of capital projects less debt), and 3) addressing unfunded personnel liabilities. All of these items are addressed within the proposed budget as follows: 1. Fund balance for property tax supported funds is 38.91%. This is largely due to the CARES Act reimbursements for police and firefighter wages collected in FY22 and continued prudent spending by departments. 2. In FY23 more capital projects have been funded with cash or grants in our property tax supported funds than in prior years. The City has also been able to plan and effectively fund most projects in the annual CIP, minimizing deferral to future years. 3. Personnel services have been increased to pay the final accrued leave payouts for known retirements in FY23, as well as continue to pay the annual holiday accruals in excess of the recently instituted caps with the police and fire unions. Proposed Fiscal Year 2023 Budget Page 7 of 117 ---PAGE BREAK--- FY23 BUDGET CONCLUSION The proposed FY23 budget, as presented, will continue to support the City’s endeavor to provide exceptional services to our community, adjust to growth and demand, and improve our facilities all while keeping increases in property taxes and assessments at a minimum. I would like to express my sincere gratitude to the Department Directors and their staff for their assistance in the preparation of this year’s proposed budget. Thank you for your review and consideration of the proposed FY23 budget. City staff and I look forward to reviewing the details with you in the upcoming budget work sessions. Respectfully, Dana Smith City Manager Proposed Fiscal Year 2023 Budget Page 8 of 117 ---PAGE BREAK--- 5/15/2022 Total Total Total Total Beginning Interfund Budgeted Personnel Materials Capital Debt Budgeted Interfund Appropriated Ending Budgeted Change in Fund Fund Balance Transfers Resources Services & Services Outlay Service Conting. Expenditures Transfers Budget Fund Balance Requirements Fund Balance Property Tax Supported Funds: General 2,366,386 $ 4,585,686 $ 2,835,157 $ 9,787,229 $ 1,420,696 $ 568,255 $ 30,000 $ 38,563 $ 10,000 $ 2,067,514 $ 5,311,109 $ 7,378,623 $ 2,408,607 $ 9,787,229 $ 42,221 $ Library 700,168 378,660 34,371 1,113,199 253,930 137,799 - - 10,000 401,729 $ - 401,729 $ 711,470 1,113,199 11,302 Law Enforcement 727,619 252,177 2,949,827 3,929,623 2,625,163 516,691 60,000 - - 3,201,854 $ - 3,201,854 $ 727,769 3,929,623 150 Fire & Ambulance 1,553,142 3,750,330 1,220,762 6,524,234 2,964,931 1,663,341 650,000 87,682 - 5,365,954 $ - 5,365,954 $ 1,158,280 6,524,234 (394,862) Parks/Rec 315,801 1,271,420 1,154,923 2,742,144 1,451,231 651,624 383,000 - - 2,485,855 $ - 2,485,855 $ 256,289 2,742,144 (59,512) Total 5,663,116 $ 10,238,273 $ 8,195,040 $ 24,096,429 $ 8,715,951 $ 3,537,709 $ 1,123,000 $ 126,245 $ 20,000 $ 13,522,905 $ 5,311,109 $ 18,834,014 $ 5,262,416 $ 24,096,429 $ (400,700) $ Change in Fund Balance (400,700) $ Total Operating Budget = 12,253,660 Fund Balance as a % of Budget 38.91% Other Tax, Fee & Assessment Supported Funds: Resort Tax 3,740,528 $ 6,280,955 $ - $ 10,021,483 $ - $ - $ 3,340,000 $ - $ - $ 3,340,000 $ 4,281,451 $ 7,621,451 $ 2,400,032 10,021,483 $ (1,340,496) $ Tax Inc Dist 38,249 - - 38,249 - - 38,249 - - 38,249 $ - 38,249 $ - 38,249 (38,249) Bldg Codes 1,247,563 820,500 - 2,068,063 743,570 239,063 100,000 - - 1,082,633 $ - 1,082,633 $ 985,430 2,068,063 (262,133) Street Fund 2,657,346 1,837,897 - 4,495,243 659,146 860,652 749,130 - - 2,268,929 $ 10,000 2,278,929 $ 2,216,314 4,495,243 (441,032) Gas Tax - BaRSAA 548,603 200,000 10,000 758,603 - - 700,000 - - 700,000 $ - 700,000 $ 58,603 758,603 (490,000) Street Lighting #1 92,594 106,034 - 198,628 30,194 66,710 - - - 96,904 $ - 96,904 $ 101,723 198,628 9,129 Street Lighting #4 218,433 103,778 - 322,211 30,194 33,210 - - - 63,404 $ - 63,404 $ 258,807 322,211 40,374 Impact Fees 903,433 210,225 - 1,113,658 - - 327,000 - - 327,000 $ - 327,000 $ 786,658 1,113,658 (116,775) Subdivision Street Trees 26,008 45 - 26,053 - 26,053 26,053 $ 26,053 $ - 26,053 (26,008) Sidewalk 281,875 700 - 282,575 - - 282,575 - - 282,575 $ 282,575 $ - 282,575 (281,875) Stormwater 1,157,414 465,741 - 1,623,155 162,276 65,435 643,100 - - 870,811 $ 870,811 $ 752,344 1,623,155 (405,070) Total 10,912,046 $ 10,025,875 $ 10,000 $ 20,947,920 $ 1,625,380 $ 1,291,124 $ 6,180,054 $ - $ - $ 9,096,558 $ 4,291,451 $ 13,388,009 $ 7,559,912 $ 20,947,920 $ (3,352,134) $ Total Operating Budget = 2,916,504 Enterprise Funds: Water 8,123,949 $ 5,747,254 $ 1,541,037 $ 15,412,240 $ 1,252,404 $ 1,048,683 $ 3,279,230 $ 1,977,992 $ - $ 7,558,309 $ 143,517 7,701,825 $ 7,710,415 $ 15,412,240 $ (413,534) $ Wastewater 4,680,691 6,392,370 - 11,073,061 1,351,347 1,149,182 2,239,230 1,563,004 - 6,302,763 $ 6,302,763 $ 4,770,298 11,073,061 89,607 Solid Waste 27,342 1,496,552 - 1,523,894 107,913 1,386,300 - - - 1,494,213 $ - 1,494,213 $ 29,680 1,523,894 2,338 Total 12,831,982 $ 13,636,175 $ 1,541,037 $ 28,009,195 $ 2,711,664 $ 3,584,165 $ 5,518,460 $ 3,540,995 $ - $ 15,355,285 $ 143,517 $ 15,498,801 $ 12,510,393 $ 28,009,195 $ (321,589) $ Total Operating Budget = 6,295,829 Other Special Revenue and Debt Funds: Housing Authority 6,990 604,075 - 611,065 - 609,646 - - - 609,646 - 609,646 - 609,646 (6,990) WF Trail Construct - 275,011 - 275,011 - - 275,011 - - 275,011 - 275,011 - 275,011 - Park Acq & Dev 164,401 360 164,761 - - 88,850 - - 88,850 - 88,850 75,911 164,761 (88,490) Victim/Wit 1,473 10,000 - 11,473 - 10,000 - - - 10,000 - 10,000 1,473 11,473 - ARPA COVID-19 2,124,373 2,200 - 2,126,573 - 2,120,145 - - - 2,120,145 - 2,120,145 6,428 2,126,573 (2,117,945) Misc. S.I.D. 317,978 171,935 - 489,913 - - - 140,608 - 140,608 - 140,608 349,305 489,913 31,327 2,615,215 $ 1,063,581 $ - $ 3,678,796 $ - $ 2,739,791 $ 363,861 $ 140,608 $ - $ 3,244,260 $ - $ 3,244,260 433,117 $ 3,677,377 $ (2,182,098) $ Total 32,022,359 $ 34,963,904 $ 9,746,077 $ 76,732,340 $ 13,052,995 $ 11,152,789 $ 13,185,375 $ 3,807,848 $ 20,000 $ 41,219,007 $ 9,746,077 $ 50,965,084 $ 25,765,837 $ 76,730,921 $ (6,256,522) $ Budget Summary by Main Revenue Source City of Whitefish Resources Requirements Revenue & Other Financing Proposed Fiscal Year 2023 Budget Page 9 of 117 ---PAGE BREAK--- Mill Value and Tax Levy History HB 124 Health Gross Resort Voted Total Total Property Fiscal Total Market Total Taxable Newly Taxable Mill Value % Mills Insur Mills Tax Net Mills Fire/Amb Mills Tax Year Value Value Value Less TIF Change Levied Mills Levied Relief Levied Mills Levied General Library Fire Pension Fire/Amb Revenue a b c d e f g h i j k l m n o p q (f+g) (h+i) (j+k) (d x l) 2008 755,263,708 $ 23,026,914 $ 1,812,408 $ 18,512.556 $ 11.47% 105.680 5.53 111.210 ‐23.336 87.874 87.874 1,552,722 $ ‐ $ 74,050 $ ‐ $ ‐ $ 1,626,772 $ 2009 789,392,160 $ 24,221,062 $ 1,029,224 $ 19,499.520 $ 5.33% 108.750 2.46 111.210 ‐22.994 88.216 24 112.216 1,642,172 $ ‐ $ 77,998 $ 467,988 $ ‐ $ 2,188,158 $ 2010 888,143,474 $ 26,541,317 $ 1,238,391 $ 20,103.083 $ 3.10% 108.750 2.46 111.210 ‐23.290 87.920 12.36 100.280 1,687,048 $ ‐ $ 80,412 $ 248,474 $ ‐ $ 2,015,935 $ 2011 952,357,384 $ 27,411,173 $ 563,091 $ 20,434.118 $ 1.65% 115.400 2.46 117.860 ‐22.539 95.321 19.68 115.001 1,866,064 $ ‐ $ 81,736 $ 402,143 $ ‐ $ 2,349,944 $ 2012 1,022,102,349 $ 28,621,645 $ 710,377 $ 21,287.796 $ 4.18% 116.332 6.08 122.412 ‐26.011 96.401 24 120.401 1,852,060 $ 114,954 $ 85,151 $ 510,907 $ ‐ $ 2,563,072 $ 2013 1,090,881,100 $ 29,207,259 $ 522,087 $ 21,631.411 $ 1.61% 117.966 6.08 124.046 ‐27.645 96.401 24 120.401 1,881,954 $ 116,810 $ 86,526 $ 519,154 $ ‐ $ 2,604,444 $ 2014 1,164,900,282 $ 30,147,558 $ 307,117 $ 22,105.761 $ 2.19% 117.174 10.00 127.174 ‐31.369 95.805 24 119.805 1,910,048 $ 119,371 $ 88,423 $ 530,538 $ ‐ $ 2,648,381 $ 2015 1,241,653,567 $ 31,273,240 $ 540,964 $ 22,873.171 $ 3.47% 116.000 9.85 125.846 ‐29.241 96.605 24 120.605 1,994,655 $ 141,814 $ 91,493 $ 548,956 $ ‐ $ 2,758,619 $ 2016 1,988,271,955 $ 29,841,941 $ 447,138 $ 21,340.576 $ ‐6.70% 127.600 14.46 142.061 ‐31.818 110.242 24 134.242 2,164,408 $ 145,543 $ 42,681 $ 512,174 $ ‐ $ 2,864,806 $ 2017 2,031,231,684 $ 30,471,121 $ 764,540 $ 21,984.576 $ 3.02% 129.600 19.42 149.021 ‐53.781 95.240 24 119.240 1,899,897 $ 149,935 $ 43,969 $ 527,630 $ ‐ $ 2,621,431 $ 2018 2,334,342,317 $ 34,977,717 $ 796,213 $ 24,804.780 $ 12.83% 117.370 26.50 143.870 ‐47.443 96.427 24 120.427 2,173,068 $ 169,169 $ 49,610 $ 595,315 $ ‐ $ 2,987,161 $ 2019 2,421,042,328 $ 36,280,066 $ 933,156 $ 25,346.369 $ 2.18% 120.983 29.50 150.483 ‐54.056 96.427 24 120.427 2,220,519 $ 172,862 $ 50,693 $ 608,313 $ ‐ $ 3,052,387 $ 2020 2,608,870,041 $ 39,066,006 $ 375,584 $ 26,877.172 $ 6.04% 121.510 24.04 145.550 ‐51.914 93.636 24 117.636 2,279,627 $ 183,302 $ 53,754 $ 645,052 $ ‐ $ 3,161,735 $ 2021 2,686,884,640 $ 40,219,393 $ 13,379,429 $ 40,219.393 $ 49.64% 93.047 20.04 113.087 ‐29.450 83.637 24 107.637 3,089,533 $ 274,296 $ ‐ $ 965,265 $ ‐ $ 4,329,095 $ 2022 3,176,707,092 $ 47,253,584 $ 2,105,719 $ 47,253.584 $ 17.49% 86.750 18.00 104.750 ‐35.278 69.472 24 93.472 2,960,532 $ 322,269 $ ‐ $ 1,134,086 $ ‐ $ 4,416,887 $ 2023 49,143.727 $ 4.00% 96.750 22.00 118.750 ‐57.691 61.059 24 85.059 2,468,932 $ 335,160 $ ‐ $ 1,179,449 $ 196,575 $ 4,180,116 $ change from last year 10.000 4.000 14.000 ‐22.413 ‐8.413 0.000 ‐8.413 (491,600) $ 12,891 $ ‐ $ 45,363 $ 196,575 $ (236,771) $ ‐16.61% 4.00% N/A 4.00% N/A ‐5.36% Library Higher mills offset by resort tax Street maintenance reduction in mills 24 reduction Total Increase More rebate than last year Total Mill Increase On the table from last year Storm offset increase TOTAL NEWLY HB 124 HEALTH GROSS RESORT FIRE & Total Distibution of Property Tax Levy Affordable Housing 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 87.874 112.216 100.280 115.001 120.401 120.401 119.805 120.605 134.242 119.240 120.427 120.427 117.636 107.637 93.472 85.059 Number of Mills Levied After Resort Tax Rebate Proposed Fiscal Year 2023 Budget Page 10 of 117 ---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 Structure City Clerk H.R. Proposed Fiscal Year 2023 Budget Page 11 of 117 ---PAGE BREAK--- Staffing Staffing FY 2023 The FY 2023 budget funds 119.2 full time equivalent employees (FTEs); not including employees Parks and Recreation hires seasonally during the winter and summer months. The FTE count also does not include a summer internship for Public Works. The total budgeted payroll and employer contributions (personnel services) which includes seasonal and intern wages and employer contributions for FY 2023 are proposed to increase $1.23 million (10.4%) from FY 2022 to $13.05 million in FY 2023. Significant changes in personnel services include the following: • A 7.0% wage increase is included for most employees for FY 2023. With the competitive job market and rising cost of living, the City has seen an increase in turnover and difficulty filling positions. The need to retain employees is of the utmost importance to ensure we continue to deliver exceptional service our community expects. With modest increases of 4.0%‐3.5% for the past two years, wages have simply not kept up. The FY 2023 proposed wage adjustment includes a cost‐of‐living adjustment (COLA) of 5% plus a 2% STEP on the pay matrix (longevity pay). While a ceiling of 3.5% for two unions and non‐ union employees exists, the proposed FY 2023 budget recognizes the need to adjust COLA to reflect the market more closely. If approved, a memorandum of understanding will be executed to account for this one‐time adjustment to our wage formula with both unions current under executed contracts. Negotiations will begin in June with AFSCME (Public Works) to negotiate a new contract, including FY 2023 wages. • Seasonal wages for Parks & Recreation have been adjusted to follow the non‐union employees pay matrix. The reclassification of these positions provides for equity in pay and has increased the starting wages to just over $15 per hour, which has significantly improved our hiring capabilities this summer. • Health insurance costs are increasing for FY 2023 by approximately 3.0% with the City paying the full increase based on the City’s established formula and a consumer price index rate of 7.1%. FY 2023 will be the third consecutive year that employees have not had an increase in their health insurance premiums. • With growth continuing in Whitefish, there is a need to add new positions and make significant changes to current positions. Below are the proposed changes in staffing levels for FY 2023: o Law Enforcement Fund – As noted in the FY 2022 budget, a new police officer has been included in the proposed FY 2023 budget to ensure the Police Department remains proactive and can properly protect and serve the community with the growing year‐round population and summer visitation. Total cost is approximately $84,443 per year. Proposed Fiscal Year 2023 Budget Page 12 of 117 ---PAGE BREAK--- Staffing Staffing FY 2023 o Fire & Ambulance Fund – To decrease overtime, reduce firefighter burnout, and more consistently reach staffing levels in accordance with the recently adopted Fire Department Master Plan, the two existing 40‐hour per week firefighter/paramedic positions are proposed to move to full‐time 53‐hour per week schedules. The total cost is estimated at about $35,500. With the changes describe above it leaves one shift at only five firefighters/paramedics. To increase staffing to six for each of the three shifts a new full‐time 53‐hour per week firefighter/paramedic position is proposed. The City has applied for a SAFER grant to support costs in the first three years. The total cost of the position is estimated at $103,645. To address the Fire Department needs of EMS and training coordination, as well as the continued high demand of the Assistant Fire Chief with annual inspections of short‐term rentals and building permit reviews limiting support for daily operations, an additional Assistant Fire Chief is proposed for FY 2023. This position is proposed to be primarily funded with a pending SAFER grant. If grant funds are awarded, the current Assistant Fire Chief position would transition to Assistant Fire Chief of Prevention and be responsible for building inspections, plan reviews, and wildfire preparedness and education. The new position would be an Assistant Chief of Operations responsible for day‐to‐day operations including staffing, operational response needs, EMS coordination, and development and management of a training program. Total annual cost of the position is estimated at $123,346. o Various Funds – With increasing FTEs and demands on the Human Resources Director, the proposed FY 2023 budget includes funds for a new Human Resources Generalist position to support the Human Resources Director. With this additional help the Human Resources Department can more effectively recruit new hires, ensure safety programs are operating, update the personnel policy timelier, and be available for employees and their increasing needs. Total cost is estimate per year is $68,763 and is allocated among various funds including the General Fund, special revenue funds and enterprise funds. o General Fund – In 2021, the City Council increased licensing fees for short‐term rentals (STRs), which included the cost to hire an additional Code Enforcement Officer to improve enforcement of illegal STRs. Total costs per year is about $85,390. Proposed Fiscal Year 2023 Budget Page 13 of 117 ---PAGE BREAK--- Staffing Staffing FY 2023 o Building Codes Fund – Building in Whitefish has reached record numbers and the staffing levels of the Building Department have only increased on the administrative side. All indications show there is no slowing in the coming years, which supports the need for an additional Building Inspector to support ongoing operations and reduce burnout of current staff. With more than adequate reserves in the Building Codes Fund, funding will not result in an increase in taxes or fees. The total cost per year is estimated at $85,390. o Parks, Recreation, & Community Services Fund – The existing Facility Maintenance Foreman has been split between maintenance of aging facilities and maintenance of aging bike paths. With larger projects requiring immediate attention, the Facility Maintenance Foreman is not able to keep up with the necessary maintenance. Additionally, attempting to hire seasonal help to relieve some of the workload during the busiest months has not been successful. Therefore, the proposed FY 2023 budget includes a new Facilities Maintenance Technician position to help balance the workload and allow for better service to the community. This position will increase staffing from only one position to two full‐time positions to focus on parks facilities maintenance and bike paths. With an offset from a reduction in seasonal wages, the additional cost of this position is estimated at $31,675. Below is a graph of total FTEs for FY 2023 by Department (excluding seasonal positions): Admin/Legal/IT 11% Library 4% Planning & Building 11% Parks & Recreation 11% Court 3% Public Works 24% Police 18% Fire & Ambulance 18% FY 2023 Budgeted FTEs Proposed Fiscal Year 2023 Budget Page 14 of 117 ---PAGE BREAK--- Staffing Staffing FY 2023 Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Full Time Part Time Total FTEs Admin/Legal/IT 10 1.44 11.44 10 1.4 11.4 10 1.44 11.44 12 0 12 13 0 13 Library 1 2.78 3.78 1 3 4 1 3.5 4.5 1 3.5 4.5 1 3.5 4.5 Planning & Building 10 0 10 10 0 10 10 0 10 11 0 11 13 0 13 Parks & Recreation 12 0 12 12 0 12 12 0 12 12 0 12 13 0 13 Court 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 3 0.5 3.5 Public Works 27 1.08 28.08 27 0.9 27.9 27 1.1 28.1 27 1.1 28.1 27 1.1 28.1 Police 20 1.08 21.08 20 1.1 21.1 20 1.1 21.1 20 1.1 21.1 21 1.1 22.1 Fire & Ambulance 17 0.5 17.5 17 0.5 17.5 18 0 18 18 2 20 22 0 22 Total 100 7.38 107.38 100 7.4 107.4 101 7.64 108.64 104 8.2 112.2 113 6.2 119.2 FY 2022 FY 2023 City of Whitefish FTE Staffing History FY 2021 FY 2020 FY 2019 Department The following is a summary of the FTE analysis including budgeted full time and part‐time employees for FY 2019‐2023: *Parks also has seasonal employees budgeted for summer and winter that are not shown above. In addition, there is one internship position budgeted for Public Works. 0 5 10 15 20 25 30 # of FTEs Budgeted FTEs by Department FY 2019‐2023 Proposed Fiscal Year 2023 Budget Page 15 of 117 ---PAGE BREAK--- Debt The City has debt outstanding from revenue bonds, loans from the State of Montana’s Revolving Fund (SRF), and loans from the State of Montana INTERCAP Program. Revenue bonds are backed by the underlying revenue applicable to the financing. The City has no general obligation debt outstanding. The Budget includes appropriations for all debt service obligations due in FY 2021. On March 1, 2016, the City closed on the TIF 2016 Series Bonds to provide financing for a portion of the new City Hall and parking facility. These bonds were paid off in FY21. The City created and approved Special Improvement District (SID) 167 to help fund a portion of the construction costs of the downtown parking facility. The SID 167 Bond was issued on January 5, 2017, in the amount of $779,000. Properties within the SID boundaries were assessed for the first time in FY 2018. The SID 166 Bond that was issued for the JP Road construction project continues to be assessed on properties within that District. The water and wastewater loans currently outstanding were provided by SRF for construction and upgrades to the water and wastewater systems. These loans are backed by and paid for through the user fees generated from the water and wastewater systems. In 2020, the City entered into a loan agreement with the State of Montana’s SRF loan program for the Wastewater Treatment Plant that included two series of loans; one for $10,000,000 and a $350,000 forgivable loan which were finalized on May 6th, 2020. The City issued a third loan for the project in the amount of $9,575,000 on November 19, 2020. The FY22 budget includes a continuing draw from the SRF loan totaling $1,489,000. In FY21 the City entered into a loan agreement with the State of Montana's SRF loan program for the Water Treatment Plan expansion project which included two series of loans; one for $6,000,000 issued on September 23, 2020 and the other on April 7, 2021 for $5,000,000. In FY 2016, the City closed on a loan through the SRF program to fund the purchase of the Haskill Basin Conservation Easement. This loan is first backed by Resort Tax revenues resulting from 70% of the additional 1% that went into effect on July 1, 2015. In addition to the Resort Tax revenues, the loan is further backed up by water user fees if Resort Tax revenues are not adequate in any given year while the loan is outstanding. The City budget also includes the continued payment of financing for the replacement of information technology network infrastructure including routers and switches. The loan totals $192,812 with an annual payment of $38,562.25. The loan has a five‐year term at The following is a summary of the budgeted outstanding debt obligations for the City as of June 30, 2021: Proposed Fiscal Year 2023 Budget Page 16 of 117 ---PAGE BREAK--- Debt Description Balance as of June 30, 2021 ^ Water Revenue Bonds* $ 10,399,000 Water Revenue Bond – Haskill Basin C.E.* $ 4,903,000 SID 166 Bond* $ 320,000 SID 167 Bond* $ 685,910 Wastewater Revenue Bonds*^ $ 21,309,000 2018 Ambulance Loan $ 73,349 Fire Engine Loan $ 173,379 Fire Tender Loan $ 30,809 TOTAL $ 37,892,447 *Bonds backed by specific revenue sources other than property tax. ^ Outstanding bonds may change depending on final draws needed for construction Proposed Fiscal Year 2023 Budget Page 17 of 117 ---PAGE BREAK--- Revenues The City of Whitefish has various types of revenue streams during any given year. Revenues include, but are not limited to, charges for services, grants, resort tax, maintenance assessments, and property tax revenue. Other than charges for water and sewer services, the revenue often of most interest is property taxes and maintenance assessments that are included on property tax bills. Of the total property tax bill (including taxes and assessments), the City of Whitefish accounts for 23.8%. Approximately 52% of a city resident’s property tax bill goes to education. While levy comparisons of local taxing jurisdictions are of interest, caution should be exercised in not drawing hard conclusions based on such information. The value of a mill varies by jurisdiction and the type of activities provided by each jurisdiction varies. However, it is helpful in reviewing where property tax revenue is allocated and the trends over the past five years by jurisdiction. City of Whitefish 17% Whitefish Elementary 19% Whitefish High School 8% General Schools 19% Flathead Valley Community College 3% State Education 8% State University 1% Flathead County 24% Other 1% 2021 Property Tax Mill Levy Breakdown (excludes maintenance assessments) Proposed Fiscal Year 2023 Budget Page 18 of 117 ---PAGE BREAK--- Revenues For FY 2023 (2022 tax levies for collection in FY 2023), the proposed budget includes an overall decrease of 8.413 mills levied for the City. The FY 2023 proposed budget includes $4,180,116 in property taxes, which represents a 5.36% decrease from the prior year. The decrease in property taxes is attainable due to the additional property tax relief generated from the resort tax. 0.000 20.000 40.000 60.000 80.000 100.000 120.000 140.000 160.000 City of Whitefish Whitefish Elementary Whitefish High School General Schools Flathead Valley Community College State Education State University Flathead County Other Mills Levied by Jurisdiction Tax Years 2016‐2021 2016 2017 2018 2019 2020 2021 2016 2017 2018 2019 2020 2021 City of Whitefish 119.239 120.427 120.427 117.636 107.637 93.472 Whitefish Elementary 102.700 107.690 142.470 139.310 114.030 102.760 Whitefish High School 63.630 64.370 62.530 61.930 48.950 44.790 General Schools 105.770 105.930 106.400 102.910 104.120 101.010 Flathead Valley Community College 21.450 20.160 20.330 21.460 20.530 18.340 State Education 40.000 40.000 40.000 40.000 40.000 40.000 State University 6.000 6.000 6.000 6.000 6.000 6.000 Flathead County 140.350 129.260 133.570 129.730 130.850 126.780 Other 2.630 3.570 3.760 3.610 2.780 3.520 Total 601.769 597.407 635.487 622.586 574.897 536.672 Property Tax Data Flathead County for the City of Whitefish Area Proposed Fiscal Year 2023 Budget Page 19 of 117 ---PAGE BREAK--- Expenditures The proposed FY 2023 budget includes expenditures within various fund types including the General Fund, special revenue funds, and enterprise funds. Expenidutres include personnel costs, operational materials and services, capital outlay, debt service and minor contingency amounts for unexpected costs. General $7,378,623 39% Library $401,729 2% Law Enforcement $3,201,854 17% Fire & Ambulance $5,365,954 29% Parks & Rec $2,485,855 13% FY 2023 Property Tax Supported Budget Requirements by Fund Personnel Services 65% Materials & Services 26% Capital Outlay 8% Debt Service 1% Contingency 0% FY 2023 Property Tax Supported Budget Requirements by Expenditure Category Proposed Fiscal Year 2023 Budget Page 20 of 117 ---PAGE BREAK--- Expenditures Personnel costs continue to trend higher due to salary and benefit increases as well as increases in full time equivalent (FTE) positions serving the community. Overall, personnel costs represent 31.67% of budgeted expenditures (not including transfers between funds) for all funds. Materials and Services expenditures are 27.06% of the proposed FY 2023 budget for all funds. While capital is the largest component with $13.185 million budgeted for FY 2023, which represents 31.99% of the proposed budget. In FY 2021 capital outlay included the both the Wastewater Treatment Plant Upgrade and the Water Treatment Plan Expansion Project causing a significant spike in the expenditures. As depicted above, expenditures for debt service and contingency are minor categories of allocated resources. $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 Personal Services Materials & Services Capital Outlay Debt Srvc. Contingency Budget Trend of All Fund Expenditures by Category FY 2019 Budget FY 2020 Budget FY 2021 Budget FY 2022 Budget FY 2023 Budget Proposed Fiscal Year 2023 Budget Page 21 of 117 ---PAGE BREAK--- Expenditures The graph below shows the budget allocation for the funds by primary funding source. Property Tax Supported Funds $18,834,014 37% Enterprise Funds $15,498,801 31% Other Tax, Fee & Assessments Supported Funds $13,388,009 26% Other Funding Source Funds $3,244,260 6% FY 2023 Total Budgeted Requirements by Fund Categories Proposed Fiscal Year 2023 Budget Page 22 of 117 ---PAGE BREAK--- General Fund Purpose The General Fund provides services and projects that are typically not self‐supporting. Services provided by the General Fund include Municipal Court, Administrative Services, Resort Tax Administrative Services, Legal Services, Parking Facility Maintenance, Community Planning, Community Agencies, Cemetery Services, and other Non‐Departmental functions. Significant transfers of property taxes are also made from the General Fund to support the Law Enforcement Fund, Fire and Ambulance Fund, Library Fund and the Parks and Recreation Fund. General Fund services generate relatively little or no revenue to offset their costs. As such, property tax revenue and other “general” income sources pay for General Fund expenses. FY 2023 Objectives The objective of the General Fund for FY 2023 is to provide budget authority to provide the above listed services within the City. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in property tax revenue due to increased Resort Tax Relief $491,600  Increase in general business license revenue due to prior year rate adjustments and year to date figures $127,000  Increase in State Entitlement Distribution $36,772  Increase in Zoning Plan Review Fees $30,000  Increase in parking fines based on current figures $5,500  Decrease in municipal court fines based on year‐to‐date figures $25,000  Increase in investment earnings based on year‐to‐date figures and assumed rate adjustments $2,250  Increase in property tax relief from Resort Tax mostly due to FY 2022 collections significantly exceeding the budget resulting in additional property tax relief $1,206,348  Decrease in excess Resort Tax collected for the Haskill Basin Bonds that is distributed as property tax relief $38,210 Proposed Fiscal Year 2023 Budget Page 23 of 117 ---PAGE BREAK--- General Fund Expenditure Changes  Increases in personnel cost due to higher wages, benefits, and new FTEs $127,042  Increase in professional services under Legislative Services to procure support in lobbying for Whitefish needs during the next Montana Legislative Session $20,000  Increase in consulting services in Community Planning to support staff with the housing assessment and strategic plan updates, growth policy, and other priorities – total budgeted is $165,000 $45,000  Increase in repair and maintenance services for Community Planning to procure a new short‐term rental enforcement software covered by the increased business licensing fees for short‐term rentals $35,000  Increase in cost for property insurance for the WAVE due to expected 13%‐15% increase in premium rates $2,383  New columbarium at cemetery $30,000  Increase in transfers to Fire & Ambulance Fund to cover increasing personnel costs and inflationary impacts to other expenditures $267,670  Increase in transfers to the Law Enforcement Fund due to cover increasing personnel costs and inflationary impacts to other expenditures $292,325  Increase in transfer to the Parks & Recreation Fund to cover increasing personnel costs, market rate adjustment for seasonal staffing, and inflationary impacts to other expenditures $222,723 Proposed Fiscal Year 2023 Budget Page 24 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Taxes 1000-311010 Real Property Taxes 2,188,140 3,059,515 2,942,532 1,604,448 2,448,932 1000-311020 Personal Property Taxes 12,378 12,219 18,000 20,432 20,000 1000-312000 P & I on Delinquent Taxes 7,993 10,730 8,000 9,588 9,000 1000-314125 PILT Payment from Housing Authority 12,000 12,481 13,500 - 13,500 2,220,510 $ 3,094,944 $ 2,982,032 $ 1,634,468 $ 2,491,432 $ Licenses and Permits 1000-321070 Fees in Lieu of Taxes - - 100 - - 1000-322010 Alcohol Beverage Licenses and Permits 16,765 17,125 16,500 4,266 16,500 1000-322014 Catering License 105 105 300 [PHONE REDACTED]-322020 General Business License 129,204 157,266 133,000 121,235 260,000 1000-322022 Security Alarm Fees 250 400 250 [PHONE REDACTED]-323021 Special Events Permit 2,950 1,730 3,500 1,670 3,500 149,274 $ 176,626 $ 153,650 $ 127,531 $ 280,550 $ Intergovernmental 1000-331110 Federal Disaster Aid - CARES ACT 8,111 151,790 - - - 1000-335110 Live Card Game Table Permit 700 - 700 1,100 1,000 1000-335120 Gambling Machine Permits 20,125 18,475 20,000 16,150 18,000 1000-335230 State Entitlement Share 891,581 925,004 940,614 470,307 977,386 920,516 $ 1,095,269 $ 961,314 $ 487,557 $ 996,386 $ Charges for Services 1000-341010 Copies, Maps & Misc. Collections 1,600 948 1,000 834 1,000 1000-341012 Newsletter Advertising 1,150 250 250 - 400 1000-341015 Bad Check Service Charge 25 - 100 25 100 1000-341061 Temporary Use/Vendor Fees 1,500 938 1,000 563 1,000 1000-341062 Variance Fee 5,580 4,410 6,000 2,205 6,000 1000-341063 Conditional Use Fee 36,745 27,315 30,000 21,495 30,000 1000-341064 Sign Fee 6,835 9,056 8,000 2,473 8,000 1000-341065 Architectural Review Fee 32,645 19,400 20,000 10,430 20,000 1000-341066 Lakeshore Fee 7,350 22,795 7,000 3,645 8,000 1000-341067 Floodplain Fee 550 - 500 1,[PHONE REDACTED]-341068 Critical Area Fee - Inside City - 400 500 4,[PHONE REDACTED]-341070 Planning Fees 41,715 34,790 45,000 42,119 50,000 1000-341071 Zoning Plan Review Fees 201,711 215,002 160,000 109,597 190,000 1000-341077 5% Admin Fee for Impact Fees 12,734 12,843 10,000 6,864 10,400 1000-343321 Sale of Cemetery Cremain Niches 4,825 10,675 3,000 825 3,000 1000-343340 Cemetery Burial Fees 1,850 2,400 2,000 2,925 2,500 1000-343360 Weed / Property Cleanup Assessment 3,079 6,156 5,247 4,194 5,000 359,895 $ 367,377 $ 299,597 $ 213,963 $ 336,400 $ Fines and Forfeitures 1000-351030 Municipal Court Fines 350,635 296,548 300,000 120,441 275,000 1000-351031 Parking Fines 42,525 48,030 42,500 22,420 48,000 1000-351040 Dog Fines 1,900 2,160 1,100 420 1,100 395,060 $ 346,738 $ 343,600 $ 143,281 $ 324,100 $ Miscellaneous Revenue 1000-361000 Parking Leases 43,663 44,626 51,084 18,683 51,084 1000-361010 Golf Course Lease 24,089 27,370 30,370 - 30,370 1000-361011 Parking Structure Retail Space Rental - 41,010 50,364 24,629 50,364 1000-362000 Other Miscellaneous Revenue 14,438 51,364 10,000 13,585 10,000 1000-362001 over/short 7 (65) - 113 - 1000-363040 Penalty & Interest Special Assessments 18 71 - 34 - 82,214 $ 164,377 $ 141,818 $ 57,044 $ 141,818 $ Investment Earnings 1000-371010 Investment Earnings 119,682 46,703 12,750 15,192 15,000 119,682 $ 46,703 $ 12,750 $ 15,192 $ 15,000 $ General Fund - 1000 Proposed Fiscal Year 2023 Budget Page 25 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Other Financing Sources 1000-381070 Proceeds from Notes - 192,811 - - - 1000-383002 Transfer from Resort Tax Fund 1,287,597 1,124,310 1,534,066 1,534,066 2,740,414 1000-383010 Transfer from Water Fund 107,692 60,168 132,953 132,953 94,743 1,395,289 $ 1,377,289 $ 1,667,019 $ 1,667,019 $ 2,835,157 $ Total Fund Revenues 5,642,441 $ 6,669,324 $ 6,561,780 $ 4,346,055 $ 7,420,843 $ Beginning Fund Balance 2,054,692 $ 2,366,386 $ Total Resources 8,616,472 $ 9,787,229 $ Proposed Fiscal Year 2023 Budget Page 26 of 117 ---PAGE BREAK--- Legislative Services Purpose The Legislative Services budget in the General Fund accounts for City Council expenditures to hold meetings, attending trainings, and other operational costs to provide community leadership. City Council includes the Mayor and six City Councilors. FY 2023 Objectives The objective of the Legislative Services budget for FY 2023 is to provide budget authority for the above listed services within the City. FY 2023 carries over the $10,000 to upgrade the audio/visual equipment for City Council meetings. Proposed Fiscal Year 2023 Budget Page 27 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Legislative Services Expenditures Materials and Services 1000-410100-220-0 Operating Supplies 4,662 3,182 6,000 1,226 7,000 1000-410100-330-0 Publicity, Subscriptions & Dues - 2,869 - 900 - 1000-410100-340-0 Utility Services 1,170 1,043 1,450 225 1,450 1000-410360-350-0 Professional Services - - - - 20,000 1000-410100-360-0 Repair & Maintenance Services 120 - 10,000 - 10,000 1000-410100-370-0 Travel & Training - - 7,500 25 7,500 1000-410100-390-0 Other Purchased Services 2,250 2,916 6,960 2,214 6,960 1000-410100-510-0 Insurance 53 53 56 52 53 8,255 $ 10,062 $ 31,966 $ 4,642 $ 52,963 $ Total Legislative Svcs Expenditures 8,255 $ 10,062 $ 31,966 $ 4,642 $ 52,963 $ Proposed Fiscal Year 2023 Budget Page 28 of 117 ---PAGE BREAK--- Municipal Court Purpose The Municipal Court budget in the General Fund provides for the administration of the Whitefish Municipal Court. FY 2023 Objectives The objective of the Municipal Court Division for FY 2023 is to provide budget authority to operate the Whitefish Municipal Court. Two full‐time and one part‐time clerk assist the Municipal Judge in operating the Municipal Court. In general, most items have been adjusted to account for inflation and increased costs for video services through the State of Montana. Proposed Fiscal Year 2023 Budget Page 29 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Municipal Court Expenditures Personnel 1000-410360-110-0 Salaries and Wages 167,743 185,187 191,383 85,456 201,279 1000-410360-111-0 Seasonal / Temporary 640 - - - - 1000-410360-112-0 Permanent Part Time 19,867 20,926 22,590 11,910 25,541 1000-410360-120-0 Overtime 200 10 1,517 64 1,633 1000-410360-140-0 Employer Contributions 60,596 67,169 69,642 28,024 73,069 249,046 $ 273,293 $ 285,132 $ 125,454 $ 301,522 $ Materials and Services 1000-410360-210-0 Office Supplies & Materials 2,120 2,675 2,700 518 2,889 1000-410360-220-0 Operating Supplies 2,273 1,252 4,950 2,273 5,297 1000-410360-230-0 Repair & Maintenance Supplies 446 716 1,100 205 1,100 1000-410360-310-0 Communication & Transportation 2,462 2,745 2,500 1,736 2,675 1000-410360-320-0 Printing, Duplicating, & Binding - 196 200 - 200 1000-410360-330-0 Publicity, Subscriptions & Dues 722 1,440 1,800 1,353 4,800 1000-410360-340-0 Utility Services 4,097 4,067 5,500 2,011 5,885 1000-410360-350-0 Professional Services 1,155 1,155 - 17 - 1000-410360-360-0 Repair & Maintenance Services 5,048 6,276 4,400 1,796 4,708 1000-410360-370-0 Travel & Training 1,092 - 4,000 1,935 4,280 1000-410360-390-0 Other Purchased Services 2,091 2,107 8,000 - 8,000 1000-410360-510-0 Insurance 5,742 5,166 7,249 6,894 8,191 1000-410360-530-0 Rent / Lease 610 - - - - 1000-410360-540-0 Special Assessments 101 101 105 101 105 27,960 $ 27,896 $ 42,504 $ 18,837 $ 48,130 $ Capital 1000-410360-920-0 Buildings 15,506 4,605 - - - 1000-410360-940-0 Machinery & Equipment - - 8,500 6,621 - 15,506 $ 4,605 $ 8,500 $ 6,621 $ - $ Total Municipal Court 292,512 $ 305,794 $ 336,136 $ 150,912 $ 349,652 $ Proposed Fiscal Year 2023 Budget Page 30 of 117 ---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 2023 Objectives The objective of the Administrative Services Division in the General Fund for FY 2023 is to provide budget authority to provide the above listed services within the City. City Council establishes short‐term and long‐term goals for the City, which guide the operations and objectives during FY 2023. The FY 2023 Budget provides for professional services for the City’s external audit and financial reporting needs, crisis communication contract, and $30,000 for the 5‐year Impact Fee Update (additional funds in Stormwater, Water, and Wastewater Funds). Other costs include software licensing, general repairs and maintenance, and the City’s semi‐annual newsletter. Proposed Fiscal Year 2023 Budget Page 31 of 117 ---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 2023, 10.90% of the total City payroll is budgeted in the General Fund. Therefore 10.90% of any administrative services materials and services expenditures remain in the General Fund, and 89.10% is allocated to other funds. The table below shows both the total amount before the allocation of costs and the amount that remains in the General Fund. In Office Supplies, under the Budget FY 2023 column, the total budget is $8,000, however, of that $8,000, only $872 or 10.90% will stay in the General Fund— as depicted in the Allocation FY 2023 column below. General Fund Allocation Rate 0.1147 0.1106 0.1106 0.1090 Expenditures Actual FY 2021 Budget FY 2022 Allocation FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Allocation FY 2023 410500 -Administrative Services Materials and Services 210 Office Supplies/Materials 706 8,000 885 235 8,000 872 220 Operating Supplies/Materials 4,722 18,200 2,013 803 19,110 2,083 230 Repair/Maintenance Supplies 78 2,500 277 155 2,500 273 310 Postage & Freight 950 12,000 1,327 236 12,000 1,308 320 Printing 1,157 12,400 1,371 55 12,400 1,352 330 Publicity/Subscriptions/Dues 2,547 15,000 1,659 2,100 28,824 3,142 340 Utility Services 1,835 16,500 1,825 611 16,500 1,799 350 Professional Services 12,201 67,680 7,485 3,297 120,307 13,113 360 Repair & Maintenance 3,624 86,230 9,537 303 76,230 8,309 370 Travel & Training 677 30,000 3,318 303 30,000 3,270 390 Other Purchased Services 1,488 12,000 1,327 531 12,000 1,308 397 Contracted Workers 1,091 14,000 1,548 389 14,000 1,526 510 Insurance 1,346 14,334 1,585 1,552 16,484 1,797 530 Rent / Lease 335 2,592 287 - 2,952 322 540 Special Assessments 518 2,025 224 493 4,500 491 940 Machinery & Equipment - 6,500 719 - - - Total 33,275 $ 319,961 $ 35,388 $ 11,064 $ 375,807 $ 40,963 $ Proposed Fiscal Year 2023 Budget Page 32 of 117 ---PAGE BREAK--- Admin & Legal Cost Allocation Expenditures for the Legal Services Division is also allocated based on the percentages described above. The following table shows totals before allocation and the amount that is budgeted to remain in the General Fund. General Fund Allocation Rate 0.1147 0.1106 0.1090 Expenditures Allocation FY 2021 Budget FY 2022 Allocation FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Allocation FY 2023 411100 -Legal Services Materials and Services 210 Office Supplies/Materials 47 1,500 166 60 1,500 166 220 Operating Supplies/Materials 1,890 6,600 730 134 6,600 730 230 Repair & Maintenance Supplies 14 800 88 24 800 88 310 Communication & Transportation 6 300 33 2 300 33 330 Publicity/Subscriptions/Dues 456 4,500 498 621 6,500 719 340 Utility Services 502 6,200 686 130 5,500 608 350 Professional Services 134 2,500 277 - 1,500 166 360 Repair & Maintenance 127 1,200 133 156 1,200 133 370 Travel & Training 26 4,000 442 119 4,280 473 390 Other Purchased Services 24 500 55 - 500 55 510 Insurance 158 1,831 203 191 2,106 233 530 Rent / Lease 43 972 108 - 972 108 540 Special Assessments 77 - - 9 77 9 Total 3,505 $ 30,903 $ 3,418 $ 1,446 $ 31,835 $ 3,521 $ Proposed Fiscal Year 2023 Budget Page 33 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Administrative Services Expenditures Personnel 1000-410500-110-0 Salaries and Wages 137,176 134,455 167,679 88,100 173,116 1000-410500-112-0 Permanent Part Time 3,110 6,765 4,527 3,727 4,755 1000-410500-120-0 Overtime 78 162 163 [PHONE REDACTED]-410500-140-0 Employer Contributions 35,811 56,229 57,492 27,830 57,274 1000-410500-147-0 Medical Deduction Reimbursement 732 1,025 - 240 - 176,906 $ 198,636 $ 229,861 $ 120,008 $ 235,386 $ Materials and Services 1000-410500-210-0 Office Supplies & Materials 476 706 889 [PHONE REDACTED]-410500-220-0 Operating Supplies 2,510 4,722 2,022 803 2,083 1000-410500-230-0 Repair & Maintenance Supplies (41) 78 278 [PHONE REDACTED]-410500-310-0 Communication & Transportation 952 950 1,333 236 1,308 1000-410500-320-0 Printing, Duplicating, & Binding 1,504 1,157 1,378 55 1,352 1000-410500-330-0 Publicity, Subscriptions & Dues 1,080 2,547 1,667 2,100 3,142 1000-410500-340-0 Utility Services 1,256 1,835 1,833 611 1,799 1000-410500-350-0 Professional Services 8,174 12,201 7,519 3,297 13,113 1000-410500-360-0 Repair & Maintenance Services 836 3,624 9,580 303 8,309 1000-410500-370-0 Travel & Training 1,008 677 3,333 303 3,270 1000-410500-390-0 Other Purchased Services 1,448 1,488 1,333 531 1,308 1000-410500-397-0 Contracted Workers 1,138 1,091 1,555 389 1,526 1000-410500-510-0 Insurance 594 1,346 1,593 1,552 1,797 1000-410500-530-0 Rent / Lease 349 335 288 - 322 1000-410500-540-0 Special Assessments 429 518 225 493 491 21,714 $ 33,274 $ 34,826 $ 11,064 $ 40,963 $ Debt Service 1000-410500-610-0 Principal - 38,562 38,563 38,562 38,563 - $ 38,562 $ 38,563 $ 38,562 $ 38,563 $ Capital 1000-410500-930-0 Improvements Other than Buildings 250 - - - - 1000-410500-940-0 Machinery & Equipment 21,090 192,811 6,500 7,435 . 21,340 $ 192,811 $ 6,500 $ 7,435 $ - $ Total Administrative Services 219,960 $ 463,283 $ 309,750 $ 177,069 $ 314,912 $ Proposed Fiscal Year 2023 Budget Page 34 of 117 ---PAGE BREAK--- Library Fund Resort Tax Administrative Services Purpose The Resort Tax Administrative Services budget provides for the administration of the City’s Resort Tax. Ordinance 95‐15, the Resort Tax Ordinance, does not allow the use of Resort Tax collections to pay for related the administrative expenses. Due to this prohibition such expenses are paid from the General Fund. FY 2023 Objectives The objective of the General Fund for this budget year is to provide budget authority to provide the above listed services within the City. Legal Services Purpose The Legal Services budget provides for the administration of the Legal Services Department. The City Attorney provides legal support to the City including legal consultation, preparation and review of legal documents, and representation in civil matters. The FY 2023 budget continues to provide for in‐house prosecution services for the City Court through the Deputy Attorney position. The Legal Department is also supported by a part‐time legal assistant. FY 2023 Objectives The objective of the General Fund for this budget year is to provide budget authority to provide the above listed services within the City. Proposed Fiscal Year 2023 Budget Page 35 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Resort Tax Administrative Services Expenditures Materials and Services 1000-410505-210-0 Office Supplies & Materials - 1,321 950 - 950 1000-410505-310-0 Communication & Transportation 521 236 - [PHONE REDACTED]-410505-350-0 Professional Services 1,619 1,651 9,256 - 6,000 1000-410505-390-0 Other Purchased Services 2 - - - - 2,142 $ 3,208 $ 10,206 $ 150 $ 7,200 $ Total Resort Tax Administrative Svcs 2,142 $ 3,208 $ 10,206 $ 150 $ 7,200 $ Legal Services Expenditures Personnel 1000-411100-110-0 Salaries and Wages 53,528 57,422 58,915 43,913 64,308 1000-411100-112-0 Permanent Part Time 2,315 2,376 2,515 1,245 2,641 1000-411100-120-0 Overtime 15 44 44 11 44 1000-411100-140-0 Employer Contributions 16,164 18,026 19,067 12,260 20,808 1000-411100-147-0 Medical Deduction Reimbursement 187 221 - - - 72,210 $ 78,090 $ 80,541 $ 57,429 $ 87,801 $ Materials and Services 1000-411100-210-0 Office Supplies & Materials 178 47 167 60 166 1000-411100-220-0 Operating Supplies 785 1,890 733 [PHONE REDACTED]-411100-230-0 Repair & Maintenance Supplies 33 14 89 24 88 1000-411100-310-0 Communication & Transportation 5 6 33 2 33 1000-411100-330-0 Publicity, Subscriptions & Dues 310 456 500 [PHONE REDACTED]-411100-340-0 Utility Services 365 502 689 [PHONE REDACTED]-411100-350-0 Professional Services 139 134 278 - 166 1000-411100-360-0 Repair & Maintenance Services 101 127 133 [PHONE REDACTED]-411100-370-0 Travel & Training 24 26 444 [PHONE REDACTED]-411100-390-0 Other Purchased Services 28 24 56 - 55 1000-411100-510-0 Insurance 115 158 203 [PHONE REDACTED]-411100-530-0 Rent / Lease 92 43 108 - 108 1000-411100-540-0 Special Assessments 7 77 - 9 9 2,184 $ 3,505 $ 3,433 $ 1,446 $ 3,521 $ Total Legal Services 74,394 $ 81,594 $ 83,974 $ 58,874 $ 91,322 $ Proposed Fiscal Year 2023 Budget Page 36 of 117 ---PAGE BREAK--- Library Fund Parking Facility Maintenance Purpose The three‐story parking facility that opened in May of 2017 in downtown Whitefish requires continued budgeting for operating and maintenance costs. The City’s Maintenance Facility Technician along with the help of other staff are responsible for maintaining the parking facility. Leased parking spaces will be enforced by the Police Department’s Parking Enforcement Officer. These operating costs are offset by the leased parking revenue, also budgeted in the General Fund. FY 2023 Objectives The objective of the Parking Facility Maintenance account in the General Fund for this budget year is to provide budget authority for the new parking facility. The FY 2023 budget provides for a continued expenditure budget for maintaining the facility. Overall, the cost to maintain the parking structure, including salaries and employer contributions, is budgeted at $95,551 will ensure proper repair and maintenance, snow removal, and insurance coverage. Proposed Fiscal Year 2023 Budget Page 37 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Parking Facility Maintenance Expenditures Personnel 1000-411230-110-0 Salaries and Wages 13,047 17,867 20,942 9,700 23,092 1000-411230-120-0 Overtime - 20 68 - 82 1000-411230-140-0 Employer Contributions 7,737 10,298 10,639 4,379 11,203 20,784 $ 28,186 $ 31,649 $ 14,078 $ 34,377 $ Materials and Services 1000-411230-220-0 Operating Supplies 4,270 1,677 5,000 749 5,000 1000-411230-230-0 Repair & Maintenance Supplies 1,017 1,831 5,000 1,101 5,000 1000-411230-330-0 Publicity, Subscriptions & Dues 665 35 - [PHONE REDACTED]-411230-340-0 Utility Services 8,015 7,890 9,500 2,933 9,500 1000-411230-360-0 Repair & Maintenance Services 6,868 5,337 5,000 3,133 13,000 1000-411230-390-0 Other Purchased Services 1,972 12,284 20,000 973 15,000 1000-411230-510-0 Insurance 9,236 10,410 11,061 11,018 12,720 1000-411230-530-0 Rent / Lease 324 324 - - 324 32,367 $ 39,786 $ 55,561 $ 20,537 $ 61,174 $ Total Parking Facility Maintenance 53,151 $ 67,972 $ 87,210 $ 34,615 $ 95,551 $ Proposed Fiscal Year 2023 Budget Page 38 of 117 ---PAGE BREAK--- Community Planning Purpose The Community Planning Division provides for the development, administration and enforcement of the City’s land use, development and zoning regulations and other provisions of the City Code. These functions are performed by the City’s Planning and Building Department. FY 2023 Objectives The objective of the Community Planning Division for this budget year is to provide budget authority for a broad range of planning activities including review, development and revision of planning regulations, long‐range planning, processing land use and development applications, and enforcement of land use, development and zoning regulations and other provisions of the City Code. Whitefish continues to address the shortage of affordable workforce housing by working on strategies identified in the Whitefish Strategic Housing Plan and enforcement of short‐term rentals. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Aggregate increase of all Planning budgeted revenues based on year‐to‐date figures and anticipated steady activity to continue in FY 2023 $36,000 Expenditure Changes  Increase in personnel costs due to necessary market rate adjustment, increase in employer contributions, and the addition of a new code enforcement position to support short‐term rental enforcement efforts ($85,391) $94,332  Increase in consulting services in Community Planning to support staff with the housing assessment and strategic plan updates, growth policy, and other priorities – total budgeted is $165,000 $45,000  Increase in repair and maintenance services for Community Planning to procure a new short‐term rental enforcement software covered by the increased business licensing fees for short‐term rentals $35,000 Proposed Fiscal Year 2023 Budget Page 39 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Community Planning Expenditures Personnel 1000-420540-110-0 Salaries and Wages 290,134 401,144 452,287 202,778 517,158 1000-420540-112-0 Permanent Part Time 12,840 13,030 13,079 7,037 13,735 1000-420540-120-0 Overtime 21 79 482 57 466 1000-420540-140-0 Employer Contributions 112,254 154,845 195,508 74,382 224,329 1000-420540-147-0 Medical Deduction Reimbursement 252 516 - - - 415,501 $ 569,615 $ 661,356 $ 284,253 $ 755,688 $ Materials and Services 1000-420540-210-0 Office Supplies & Materials 1,687 958 2,000 398 2,000 1000-420540-220-0 Operating Supplies 8,160 11,676 8,250 7,698 12,000 1000-420540-230-0 Repair & Maintenance Supplies 1,254 174 1,200 288 1,200 1000-420540-310-0 Communication & Transportation 1,290 1,068 1,900 634 1,900 1000-420540-320-0 Printing, Duplicating, & Binding 127 - 500 - 500 1000-420540-330-0 Publicity, Subscriptions & Dues 5,304 5,692 5,300 6,666 7,500 1000-420540-340-0 Utility Services 6,551 6,817 7,500 1,831 7,500 1000-420540-350-0 Professional Services 40,421 5,399 120,000 69 165,000 1000-420540-360-0 Repair & Maintenance Services 1,458 1,040 10,550 2,082 45,550 1000-420540-370-0 Travel & Training 2,429 425 10,000 2,539 19,000 1000-420540-390-0 Other Purchased Services 3,268 6,648 3,100 2,347 7,400 1000-420540-510-0 Insurance 12,499 13,059 18,005 14,641 20,706 1000-420540-530-0 Rent / Lease 1,808 1,620 1,625 - 1,625 1000-420540-540-0 Special Assessments 106 106 110 106 110 86,362 $ 54,681 $ 190,040 $ 39,299 $ 291,991 $ Capital 1000-420540-940-0 Machinery & Equipment - 2,866 - - - - $ 2,866 $ - $ - $ - $ 501,863 $ 627,162 $ 851,396 $ 323,552 $ 1,047,679 $ Total Community Planning Proposed Fiscal Year 2023 Budget Page 40 of 117 ---PAGE BREAK--- Community Agencies & Cemetery Services Community Agencies Division Purpose The Community Agencies Division provides budget authority to support various community organizations. These include the Eagle Bus Service, Big Mountain S.N.O.W. (Shuttle Network of Whitefish) Bus, Golden Agers Community Center, O’Shaughnessy Center Insurance, Whitefish Housing Authority, and property insurance for The Wave. FY 2023 Objectives The objective of the Community Agencies Division for this budget year is to provide budget authority to support various community organizations, as described above. In FY 2014, the City began reimbursing the Whitefish Housing Authority for the Payment in lieu of taxes (PILT) which the Housing Authority pays to the City for Mountain View Manor, an elderly and disabled subsidized housing apartment building. This has continued in the FY 2023 Budget. Cemetery Services Purpose The Cemetery Division provides budget authority for the ongoing maintenance of the Whitefish Cemetery. The City operates a 7.0 acre cemetery on Hwy 93 North next to the golf course. FY 2023 Objectives The objective of the Cemetery Division this fiscal year is to provide budget authority for the maintenance of the Whitefish Cemetery. While the City continues to pursue a new Cemetery, for FY 2023 $30,000 has been included to purchase and install a new columbarium as the current one is expected to be at capacity soon. Proposed Fiscal Year 2023 Budget Page 41 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Community Agencies Expenditures Materials and Services 1000-430400-790-0 Grants & Contributions - S.N.O.W Bus 9,300 7,500 7,500 - 7,500 1000-430400-790-0 Grants & Contributions - Eagle Transit 7,500 9,300 9,300 - 9,300 1000-430400-790-0 Grants & Contributions - Community Ctr 1,500 1,500 1,500 - 1,500 1000-470000-790-0 Grants & Contributions - WHA 12,000 12,481 13,500 - 13,500 1000-460050-510-0 Insurance - O'Shaughnessy 3,053 3,172 3,257 3,257 3,746 1000-460445-510-0 Insurance - Wave 7,126 15,470 15,884 15,884 18,267 40,478 $ 49,422 $ 50,941 $ 19,141 $ 53,812 $ Total Community Agencies 40,478 $ 49,422 $ 50,941 $ 19,141 $ 53,812 $ Cemetery Services Expenditures Personnel 1000-430900-110-0 Salaries and Wages 3,857 3,635 3,813 1,904 4,462 1000-430900-112-0 Permanent Part Time 201 90 - - - 1000-430900-120-0 Overtime 1 5 - 9 13 1000-430900-140-0 Employer Contributions 1,267 1,139 1,302 614 1,447 5,326 $ 4,870 $ 5,115 $ 2,526 $ 5,922 $ Materials and Services 1000-430900-220-0 Operating Supplies - 304 1,000 939 1,000 1000-430900-230-0 Repair & Maintenance Supplies 17 - 200 - 200 1000-430900-340-0 Utility Services 848 883 1,100 615 1,100 1000-430900-350-0 Professional Services - - 2,000 - 2,000 1000-430900-360-0 Repair & Maintenance Services 3,000 200 1,800 825 1,800 1000-430900-390-0 Other Purchased Services 1,350 1,900 2,000 1,215 2,000 1000-430900-510-0 Insurance 124 136 151 [PHONE REDACTED]-430900-540-0 Special Assessments - - 250 - 250 5,339 $ 3,424 $ 8,501 $ 3,738 $ 8,501 $ Capital 1000-430900-930-0 Improvements Other than Buildings - - 20,000 - 30,000 - $ - $ 20,000 $ - $ 30,000 $ Total Cemetery Services 10,665 $ 8,293 $ 33,616 $ 6,264 $ 44,423 $ Operating Contingency Materials and Services 1000-510900-220-0 Operating Supplies - 20,780 - - - 1000-510900-390-0 Other Purchased Services - 137,017 6,500 - - 1000-510900-790-0 Grants & Contributions - 6,229 - - - 1000-510900-870-0 Operating Contingency - - 10,000 - 10,000 - $ 164,025 $ 16,500 $ - $ 10,000 $ Total Operating Contingency - $ 164,025 $ 16,500 $ - $ 10,000 $ Proposed Fiscal Year 2023 Budget Page 42 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 General Fund - 1000 Transfers Other Financing Uses 1000-521004-820-0 Transfers to Parks & Recreation 818,603 883,426 883,426 441,713 1,106,149 1000-521005-820-0 Transfers to Law Enforcement 2,545,235 2,657,502 2,657,502 1,328,751 2,949,827 1000-521006-820-0 Transfers to Fire & Ambulance 853,092 953,092 953,092 476,546 1,220,762 1000-521031-820-0 Transfers to Library 34,371 34,371 34,371 17,186 34,371 4,251,301 $ 4,528,392 $ 4,528,391 $ 2,264,196 $ 5,311,109 $ Total Transfers 4,251,301 $ 4,528,392 $ 4,528,391 $ 2,264,196 $ 5,311,109 $ Total General Fund Expenditures 5,454,721 $ 6,309,209 $ 6,340,086 $ 3,039,416 $ 7,378,623 $ Ending Budgetary Fund Balance 2,276,386 $ 2,408,607 $ Proposed Fiscal Year 2023 Budget Page 43 of 117 ---PAGE BREAK--- Library Fund Purpose Title 22, Chapter 1, Part 3 of the Montana Code Annotated provides for the establishment and laws related to free public libraries. The Whitefish Community Library was created as a City Library via Resolution 10‐48 on November 15, 2010, after the City Council had voted to terminate an Interlocal Agreement with the Flathead County Library Board of Trustees for the consolidated county‐wide library service. This fund provides for the collection of property taxes, donations, fines and other revenues and the appropriations for the Whitefish Community Library. FY 2023 Objectives The objective of the Library Fund for this fiscal year is to provide budget authority for the Whitefish Community Library. Significant changes in the FY 2023 Budget are: Item/Project Amount Revenue Changes  Increase in property tax revenue based on estimated new taxable value $12,891 Expenditure Changes  Increase in personnel costs due to proposed market rate adjustment $18,143  Increase in insurance due to preliminary estimates of 13%‐15% in property insurance premiums $1,308 Proposed Fiscal Year 2023 Budget Page 44 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Taxes 2220-311010 Real Property Taxes 175,433 266,126 321,269 168,507 334,160 2220-311020 Personal Property Taxes 964 983 1,000 1,786 1,000 176,396 $ 267,109 $ 322,269 $ 170,293 $ 335,160 $ Intergovernmental 2220-331110 Federal Disaster Aid - CARES ACT 475 795 - - - 2220-334100 Library State Aid - 2,343 2,500 2,869 2,500 475 $ 3,138 $ 2,500 $ 2,869 $ 2,500 $ Charges for Services 2220-346070 Library Collections 7,968 5,235 11,000 3,698 11,000 7,968 $ 5,235 $ 11,000 $ 3,698 $ 11,000 $ Miscellaneous Revenues 2220-365000 Contributions and Donations - 7,500 - - - 2220-365010 Private Gifts and Bequests 26,747 11,861 30,000 6,710 30,000 26,747 $ 19,361 $ 30,000 $ 6,710 $ 30,000 $ Other Financing Sources 2220-383004 Operating Transfer from General Fund 34,371 34,371 34,371 17,186 34,371 34,371 $ 34,371 $ 34,371 $ 17,186 $ 34,371 $ Total Revenues 245,956 $ 329,214 $ 400,140 $ 200,755 $ 413,031 $ Beginning Budgetary Fund Balance 81,377 $ 700,168 $ Total Resources 481,517 $ 1,113,199 $ Expenditures Personnel 2220-460120-110-0 Salaries and Wages 71,057 68,871 75,276 39,555 83,580 2220-460120-112-0 Permanent Part Time 71,994 77,529 108,398 44,825 113,778 2220-460120-120-0 Overtime - 5 - 9 13 2220-460120-140-0 Employer Contributions 38,868 44,810 52,113 23,626 56,559 181,919 $ 191,215 $ 235,787 $ 108,015 $ 253,930 $ Materials and Services 2220-460120-210-0 Office Supplies & Materials 4,250 2,622 3,600 1,779 3,600 2220-460120-220-0 Operating Supplies 4,870 5,020 6,000 1,322 6,000 2220-460120-221-0 Library Materials 11,674 11,882 18,000 7,227 18,000 2220-460120-229-0 Library Materials Processing 1,742 927 2,000 559 2,000 2220-460120-230-0 Repair & Maintenance Supplies 331 - 200 - 200 2220-460120-310-0 Communication & Transportation 3,140 4,421 6,000 1,784 6,000 2220-460120-330-0 Publicity, Subscriptions & Dues 11,550 9,969 14,000 10,573 14,000 2220-460120-340-0 Utility Services 14,871 13,826 18,000 5,866 18,000 2220-460120-360-0 Repair & Maintenance Services 16,353 29,771 38,000 7,203 38,000 2220-460120-362-0 Office Machinery & Computers 1,639 6,188 7,500 961 7,500 2220-460120-370-0 Travel & Training 122 455 2,000 878 2,000 2220-460120-390-0 Other Purchased Services 1,638 1,686 3,300 3,037 3,300 2220-460120-397-0 Contracted Workers - - 750 - 750 2220-460120-510-0 Insurance 6,327 6,852 8,717 8,427 10,025 2220-460120-540-0 Special Assessments 488 478 425 [PHONE REDACTED]-460120-870-0 Operating Contingency - - 10,000 - 10,000 2220-460120-880-0 Administrative Costs 4,900 6,292 7,070 2,353 7,949 83,895 $ 100,388 $ 145,562 $ 52,440 $ 147,799 $ Total Expenditures 265,813 $ 291,603 $ 381,349 $ 160,455 $ 401,729 $ Ending Budgetary Fund Balance 100,168 $ 711,470 $ Library Fund - 2220 Proposed Fiscal Year 2023 Budget Page 45 of 117 ---PAGE BREAK--- Law Enforcement Fund Purpose The Law Enforcement Fund provides the primary financial support for the City Police Department. The Department currently provides policing services through 17 sworn officers (including the Chief of Police) and a parking enforcement officer. FY 2023 Objectives The objective of the Law Enforcement Fund for this fiscal year is to provide budget authority for the Police Department and add one sworn officer to the staffing levels to ensure a proactive approach to community policing. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in MDT Overtime Reimbursement through the Selective Traffic Enforcement Program (STEP) due to anticipated participation $6,500  Decrease in anticipated grant revenue for equipment through MDT $30,000  Increase in grant revenue through the MBCC – NW Drug Task Force (offsetting increase in related expenditures below) $21,625  Increased transfer from General Fund (property tax support) to support new officer position, wage adjustments, and other rising costs due to inflation $292,325 Expenditure Changes  Increase in personnel costs due to proposed wage adjustment and increased cost of certain benefits and employer contributions. Also includes a full year of a new police officer costing about $85,650 $118,671  Increase operating supplies due to inflationary factors $14,200  Increase in contracted workers that covers the costs for the City to participate in the Northwest Drug Task Force (see partially offsetting revenue above) $36,239  Increase in insurance due to anticipated premium increases of 13%‐15% $9,381  Capital Equipment Fully Equipped Patrol Vehicle $60,000 Proposed Fiscal Year 2023 Budget Page 46 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Intergovernmental 2300-331000 Federal Grants (Bulletproof Vest Prog) 4,183 - 3,000 745 3,000 2300-331110 Federal Disaster Aid - CARES ACT 322,192 524,276 - - - 2300-334091 MDT - Selective Traffic Enforcement Prog 14,913 14,655 22,500 3,502 16,000 2300-334151 MDT Equipment Grant 93,691 - 30,000 - - 2300-337010 OT Reimb - NW Drug Task Force - HIDTA - - 11,500 - 11,500 2300-[PHONE REDACTED] OCDETF SLOT GRANT - - 1,500 - - 2300-337014 MBCC - Drug Task Force Grant 98,750 92,184 79,500 37,080 101,125 2300-337018 Dept of Justice Grant - Stonegarden 7,572 5,246 35,000 837 36,789 2300-337019 School District 44 Reimbursement SRO 64,897 55,118 55,921 - 59,763 606,199 $ 691,480 $ 238,921 $ 42,164 $ 228,177 $ Miscellaneous 2300-362000 Other Miscellaneous Revenue 13,522 14,350 12,000 19,784 12,000 2300-365000 Contributions and Donations 145 1,000 - 100 - 13,667 $ 15,350 $ 12,000 $ 19,884 $ 12,000 $ Other Financing Sources 2300-382010 Sale of General Fixed Assets 18,414 9,000 12,000 - 12,000 2300-383004 Operating Transfer from General Fund 2,545,235 2,657,502 2,657,502 1,328,751 2,949,827 2,563,649 $ 2,666,502 $ 2,669,502 $ 1,328,751 $ 2,961,827 $ Total Revenues 3,183,515 $ 3,373,332 $ 2,920,423 $ 1,390,799 $ 3,202,004 $ Beginning Budgetary Fund Balance 878,619 $ 727,619 $ Total Resources 3,799,042 $ 3,929,623 $ Expenditures Personnel 2300-420100-110-0 Salaries and Wages 1,384,705 1,425,583 1,693,488 859,924 1,730,124 2300-420100-112-0 Permanent Part Time 48,721 34,723 49,194 16,005 52,502 2300-420100-120-0 Overtime 68,542 83,428 90,138 60,161 94,744 2300-420100-140-0 Employer Contributions 613,977 665,006 673,672 307,172 747,793 2300-420100-147-0 Medical Deduction Reimbursement 3,096 2,063 - 240 - 2,119,041 $ 2,210,803 $ 2,506,492 $ 1,243,502 $ 2,625,163 $ Materials and Services 2300-420100-210-0 Office Supplies & Materials 2,346 1,212 4,000 552 4,000 2300-420100-220-0 Operating Supplies 75,180 74,888 50,000 29,140 64,200 2300-420100-230-0 Repair & Maintenance Supplies 42,748 43,625 50,000 19,641 44,000 2300-420100-310-0 Communication & Transportation 1,040 1,068 1,100 716 1,200 2300-420100-330-0 Publicity, Subscriptions & Dues 6,412 11,169 6,000 11,726 8,500 2300-420100-340-0 Utility Services 32,943 34,034 27,000 13,851 33,440 2300-420100-350-0 Professional Services 6,249 8,350 7,500 6,245 7,500 2300-420100-360-0 Repair & Maintenance Services 39,026 45,225 44,800 24,900 46,592 2300-420100-370-0 Travel & Training 15,582 20,330 25,000 15,774 25,000 2300-420100-390-0 Other Purchased Services 148,399 169,136 12,000 1,410 12,000 2300-420100-397-0 Contracted Workers 60,385 75,693 79,500 35,954 115,739 2300-420100-510-0 Insurance 41,124 45,751 62,540 60,060 71,921 2300-420100-540-0 Special Assessments 429 429 500 [PHONE REDACTED]-420100-880-0 Administrative Costs 54,242 66,910 75,154 25,010 82,099 526,106 $ 597,820 $ 445,094 $ 245,408 $ 516,691 $ Capital 2300-420100-920-0 Buildings - 18,606 - - - 2300-420100-940-0 Machinery & Equipment 95,521 102,970 119,837 20,831 60,000 95,521 $ 121,576 $ 119,837 $ 20,831 $ 60,000 $ Total Expenditures 2,740,667 $ 2,930,199 $ 3,071,423 $ 1,509,741 $ 3,201,854 $ Ending Budgetary Fund Balance 727,619 $ 727,769 $ Law Enforcement Fund - 2300 Proposed Fiscal Year 2023 Budget Page 47 of 117 ---PAGE BREAK--- Victim & Witness Assistance Fund Purpose The Victim and Witness Assistance Fund provides budget authority to comply with Montana House Bill 257, adopted during the 1999 Legislative Session. The bill requires cities to establish a fund to account for a Victim and Witness Assistance Fine to be assessed on those convicted of misdemeanor and felony charges. Funds collected through assessments shall be used to pay restitution and to assist the victims and witnesses of criminal acts. FY 2023 Objectives The objective of the Victim and Witness Assistance Fund for this fiscal year is to administer the requirements of the Montana Victim and Witness Assistance Statute. Proposed Fiscal Year 2023 Budget Page 48 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Fines and Forfeitures 2917-351015 Victims and Witness Advocate Surcharge 10,850 6,791 10,000 3,473 10,000 10,850 $ 6,791 $ 10,000 $ 3,473 $ 10,000 $ Total Revenues 10,850 $ 6,791 $ 10,000 $ 3,473 $ 10,000 $ Beginning Budgetary Fund Balance - $ 1,473 $ Total Resources 10,000 $ 11,473 $ Expenditures Materials and Services 2917-410370-725-0 Crime Victim's Assistance 10,850 6,791 10,000 3,473 10,000 10,850 $ 6,791 $ 10,000 $ 3,473 $ 10,000 $ Total Expenditures 10,000 $ 3,473 $ 10,000 $ Ending Budgetary Fund Balance - $ 1,473 $ Victim & Witness Assistance Fund - 2917 Proposed Fiscal Year 2023 Budget Page 49 of 117 ---PAGE BREAK--- Fire and Ambulance Fund Purpose The purpose of the Fire and Ambulance Fund is to provide budget authority for the delivery of fire prevention and suppression, rescue services, and ambulance and advanced life support services to the City of Whitefish, the rural fire service area, and surrounding areas. FY 2023 Objectives The objective of the Fire and Ambulance Fund for this fiscal year is to provide fire suppression, fire and accident rescue, hazardous materials incident response, fire code enforcement, ambulance and advanced life support service, and community education on related issues. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in property tax revenue only due to anticipated newly taxable value $45,363  Increase in Fire Prevention Program Fee revenues to reflect strong building market and year‐to‐date figures $20,000  Change grant funding. City was not awarded the equipment grant of $405,000 in FY 2022. However, the City has applied for the SAFER Grant this year to fund two new positions for the Fire Department including an Assistant Chief of Operations and a full‐time 53‐hour per week firefighter/paramedic. If awarded this amount will be provided for three years to allow the City to prepare to take over the costs $221,028  Increase in ambulance charges for services based on increased call volume and likely rate increase during FY 2023 $54,711  Increase in sale of general fixed assets based on the expected surplus auction price for retiring equipment $10,000  Increase in operating transfer from the General Fund cover increasing personnel costs and inflationary impacts to other expenditures $267,670 Expenditure Changes  Increase in personnel services due to wage adjustments, as well as moving the two 40‐hours per week firefighter/paramedic potions to full‐time at 53‐hours per week, adding one additional full‐time 53‐hour per week firefighter/paramedic, and an Assistant Chief of Operations as recommended by the Fire Department Master Plan and the Fire Department Strategic Planning Committee (offsetting grant revenue above) $410,396  Increase in professional services to hire consultant for an ambulance rate study as recommended in the Fire Department Master Plan (project budget is $35,000) $20,000 Proposed Fiscal Year 2023 Budget Page 50 of 117 ---PAGE BREAK--- Fire and Ambulance Fund  Capital Project Brush Truck. Replace the 22‐year‐old Wildland Brush Truck. Carried over from FY 2022 $50,000  Capital Project Type 3 Fire Engine. This equipment is designed for mountainous and rural communities with four‐wheel drive that can respond to wildfires. This fire engine will replace the City’s 1995 Type 1 apparatus. Funding includes $100,000 from the Whitefish Fire Service Area and $350,000 in cash reserves due to the denial of the grant application. Carried over from FY 2022 $450,000  Capital Project Air Boat. Replaces 2006 Hovercraft. Partially grant funded through BNSF Grant (secured $25,000) and a community grant through the Whitefish Community Foundation (amount awarded will be determined in June) $100,000  Capital Project Command Vehicle. Pending the new Assistant Chief of Operations position, this purchase may be an addition to the fleet or a replacement of the 18‐year‐old Assistant Fire Chief’s vehicle $50,000  Increase in Medicare/Medicaid adjustments to ambulance fee revenue based on year‐to‐date actuals $118,407 Proposed Fiscal Year 2023 Budget Page 51 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Taxes 2340-311010 Real Property Taxes 617,362 936,517 1,130,086 592,985 1,173,449 2340-311020 Personal Property Taxes 3,391 3,458 4,000 6,285 6,000 620,753 $ 939,975 $ 1,134,086 $ 599,270 $ 1,179,449 $ Licenses & Permits 2340-323015 Fire Prevention Program Fee 195,293 208,190 160,000 112,744 180,000 2340-323051 Burning Permit 100 225 100 150 200 195,393 $ 208,415 $ 160,100 $ 112,894 $ 180,200 $ Intergovernmental 2340-331000 Federal Grants 890 16,754 405,000 - - 2340-331107 SAFER Grant - - - - 221,028 2340-331110 Federal Disaster Aid - CARES ACT 360,960 775,871 - - - 361,850 $ 792,625 $ 405,000 $ - $ 221,028 $ Charges for Services 2340-338050 Countywide Ambulance Assessment 28,680 95,877 60,000 - 68,000 2340-342020 Rural Fire Protection Assessments 296,495 302,105 414,189 157,094 426,757 2340-342050 Ambulance Services 1,483,499 1,447,241 1,563,185 911,469 1,617,896 2340-342055 Rescue Care Program 26,065 23,744 23,000 7,247 23,000 1,834,739 $ 1,868,967 $ 2,060,374 $ 1,075,810 $ 2,135,653 $ Miscellaneous Revenues 2340-362000 Other Miscellaneous Revenue 40,373 77,635 20,000 13,553 20,000 2340-365000 Contributions and Donations - - 4,000 - 4,000 40,373 $ 77,635 $ 24,000 $ 13,553 $ 24,000 $ Other Financing Sources 2340-382010 Sale of General Fixed Assets - - - - 10,000 2340-383004 Operating Transfer from General Fund 853,092 953,092 953,092 476,546 1,220,762 853,092 $ 953,092 $ 953,092 $ 476,546 $ 1,230,762 $ Total Revenues 3,906,200 $ 4,840,710 $ 4,736,652 $ 2,278,073 $ 4,971,092 $ Beginning Budgetary Fund Balance 1,727,559 $ 1,553,142 $ Total Resources 6,464,211 $ 6,524,234 $ Fire & Ambulance Fund - 2340 Proposed Fiscal Year 2023 Budget Page 52 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Fire & Ambulance Fund - 2340 Expenditures - Fire and Rescue Personnel 2340-420400-110-0 Salaries and Wages 600,146 523,184 643,120 328,990 735,682 2340-420400-112-0 Permanent Part Time 7,870 5,625 1,509 2,065 1,585 2340-420400-120-0 Overtime 30,671 36,800 29,111 16,873 30,826 2340-420400-140-0 Employer Contributions 243,576 264,442 293,688 139,137 338,516 2340-420400-147-0 Medical Deduction Reimbursement 475 553 - 72 - 2340-420400-190-0 Other Personal Services 2,302 8,486 5,000 640 5,000 885,040 $ 839,090 $ 972,428 $ 487,777 $ 1,111,609 $ Materials and Services 2340-420400-210-0 Office Supplies & Materials 661 464 500 [PHONE REDACTED]-420400-220-0 Operating Supplies 17,100 28,844 41,000 33,801 38,000 2340-420400-230-0 Repair & Maintenance Supplies 19,421 13,290 21,500 18,824 27,000 2340-420400-310-0 Communication & Transportation 2,600 299 250 [PHONE REDACTED]-420400-330-0 Publicity, Subscriptions & Dues 697 8,085 2,000 3,269 3,000 2340-420400-340-0 Utility Services 15,979 15,781 15,000 5,612 15,000 2340-420400-350-0 Professional Services 3,234 9,658 9,400 8,687 10,000 2340-420400-360-0 Repair & Maintenance Services 26,892 21,905 41,080 18,156 41,000 2340-420400-370-0 Travel & Training 6,754 183 5,000 3,060 5,000 2340-420400-380-0 Training Services 1,273 1,690 2,500 1,930 2,500 2340-420400-390-0 Other Purchased Services 8,882 9,535 32,000 - 32,000 2340-420400-510-0 Insurance 22,910 25,155 36,708 33,043 42,214 2340-420400-540-0 Special Assessments 219 219 230 [PHONE REDACTED]-420400-880-0 Administrative Costs 21,056 25,461 29,000 9,651 34,609 147,680 $ 160,570 $ 236,168 $ 136,538 $ 251,303 $ Debt Service 2340-420400-610-0 Principal 125,602 126,467 79,728 39,772 49,410 2340-420400-620-0 Interest 14,377 7,585 3,039 1,671 1,737 139,979 $ 134,052 $ 82,767 $ 41,442 $ 51,147 $ Capital 2340-420400-920-0 Buildings - 9,351 - - - 2340-420400-940-0 Machinery & Equipment 13,165 2,000 517,100 5,699 545,000 13,165 $ 11,351 $ 517,100 $ 5,699 $ 545,000 $ Total Fire and Rescue 1,185,863 $ 1,145,063 $ 1,808,463 $ 671,456 $ 1,959,059 $ Proposed Fiscal Year 2023 Budget Page 53 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Fire & Ambulance Fund - 2340 Expenditures - Ambulance Personnel 2340-420730-110-0 Salaries and Wages 816,827 884,474 1,016,467 513,864 1,194,122 2340-420730-112-0 Permanent Part Time 14,198 9,891 - 2,574 - 2340-420730-120-0 Overtime 71,555 84,373 67,806 39,292 71,717 2340-420730-140-0 Employer Contributions 389,640 425,070 486,834 226,787 576,483 2340-420730-147-0 Medical Deduction Reimbursement 463 727 - 168 - 2340-420730-190-0 Other Personal Services 6,370 16,722 11,000 7,568 11,000 1,299,055 $ 1,421,258 $ 1,582,108 $ 790,253 $ 1,853,322 $ Materials and Services 2340-420730-210-0 Office Supplies & Materials 1,008 860 1,000 306 1,000 2340-420730-220-0 Operating Supplies 52,087 72,304 49,000 32,425 51,000 2340-420730-230-0 Repair & Maintenance Supplies 19,167 26,831 21,500 9,313 22,500 2340-420730-310-0 Communication & Transportation 54 72 500 [PHONE REDACTED]-420730-330-0 Publicity, Subscriptions & Dues 1,589 8,864 4,000 2,941 5,000 2340-420730-340-0 Utility Services 27,479 27,314 27,500 12,969 28,000 2340-420730-350-0 Professional Services 29,508 43,760 48,000 23,975 68,000 2340-420730-360-0 Repair & Maintenance Services 30,509 28,213 30,020 9,193 30,000 2340-420730-370-0 Travel & Training 3,365 1,093 5,000 3,909 6,000 2340-420730-380-0 Training Services 3,121 4,605 7,500 - 7,500 2340-420730-390-0 Other Purchased Services 20,378 19,759 2,000 529 1,000 2340-420730-510-0 Insurance 24,802 29,008 41,998 37,679 48,298 2340-420730-540-0 Special Assessments 512 512 600 [PHONE REDACTED]-420730-880-0 Administrative Costs 33,003 39,667 47,092 15,672 57,641 246,582 $ 302,862 $ 285,710 $ 149,710 $ 327,038 $ Ambulance Account Adjustments 2340-420735-810-0 Losses (Bad Debt Expense) 35,153 98,428 168,250 48,914 175,000 2340-420735-811-0 Adjustments (Medicare/Medicaid) 818,222 693,928 781,593 418,594 900,000 2340-420735-812-0 Adjustments (Rescue Care) 5,337 5,955 10,000 6,941 10,000 2340-271500 Restatement Prior Year - (17,750) - - - 858,711 $ 780,561 $ 959,843 $ 474,449 $ 1,085,000 $ Debt Service 2340-420730-610-0 Principal 34,122 35,023 35,233 17,513 36,115 2340-420730-620-0 Interest 4,487 2,257 1,032 584 420 38,609 $ 37,280 $ 36,265 $ 18,097 $ 36,535 $ Capital 2340-420730-920-0 Buildings - 22,390 - - - 2340-420730-940-0 Machinery & Equipment 29,262 53,420 288,680 13,297 105,000 29,262 $ 75,810 $ 288,680 $ 13,297 $ 105,000 $ Total Ambulance 2,472,220 $ 2,617,769 $ 3,152,606 $ 1,445,806 $ 3,406,895 $ Total Fire and Ambulance Fund 3,658,083 $ 3,762,832 $ 4,961,069 $ 2,117,263 $ 5,365,954 $ Ending Budgetary Fund Balance 1,503,142 $ 1,158,280 $ Proposed Fiscal Year 2023 Budget Page 54 of 117 ---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. Building Permits Issued by Fiscal Year 161 185 171 233 187 295 221 242 249 290 348 43 60 75 93 21 156 75 122 201 [PHONE REDACTED] 2012 2013 2014 2015 2016 FY17 FY18 FY19 FY20 FY21 Total Building Permits Number of New Housing Units $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 Building License & Revenue Revenue by Fiscal Year Proposed Fiscal Year 2023 Budget Page 55 of 117 ---PAGE BREAK--- Building Code Fund FY 2023 Objectives The objective of the Building Code Program Fund for this fiscal year is to promote dependable and safe buildings and structures through the implementation and enforcement of the International Building Code, International Plumbing Code, International Mechanical Code, and National Electric Code within the City of Whitefish. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in building permit revenues based on year‐to‐date actuals and taking into consideration uncertainties in the market with rising interest rates and inflation $95,000 Expenditure Changes  Increases in personnel costs due to higher wages, benefits, and new full‐time building inspector position $124,745  Increase in operating supplies for a new kiosk for improved customer service and new server for department programs and storage $11,500  Increase in contracted workers to provide a temporary hiring for scanning all building records to move fully electronic and reduce paper storage needs $50,000  Increase in repair and maintenance services for Community Planning to procure a new short‐term rental enforcement software covered by the increased business licensing fees for short‐term rentals $35,000  Capital Project Improve storage facility with insulation, heating, and electrical $50,000  Capital Project Building Inspector vehicle – addition to fleet to accommodate increased staffing levels $50,000 Proposed Fiscal Year 2023 Budget Page 56 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Licenses & Permits 2394-323010 Building Plan Review 322,513 284,981 225,000 145,407 245,000 2394-323011 Building Permit 413,022 436,444 275,000 272,332 350,000 2394-323012 Electrical Permit 67,329 73,184 45,000 38,480 45,000 2394-323013 Plumbing 49,125 52,449 40,000 29,297 40,000 2394-323017 Mechanical Permits 54,267 62,022 40,000 28,212 40,000 906,256 $ 909,079 $ 625,000 $ 513,728 $ 720,000 $ Intergovernmental 2394-331110 Federal Disaster Aid - CARES ACT 274 480 - - - 274 $ 480 $ - $ - $ - $ Charges for Services 2394-342041 Columbia Falls Interlocal Contract 108,467 114,046 100,000 72,187 100,000 2394-362000 Other Miscellaneous Revenue 2,646 1,250 500 3,319 500 111,113 $ 115,296 $ 100,500 $ 75,506 $ 100,500 $ Total Revenues 1,017,643 $ 1,024,856 $ 725,500 $ 589,234 $ 820,500 $ Beginning Budgetary Fund Balance 1,371,314 $ 1,247,563 $ Total Resources 2,096,814 $ 2,068,063 $ Building Codes Fund - 2394 Proposed Fiscal Year 2023 Budget Page 57 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Building Codes Fund - 2394 Expenditures - Whitefish Building Codes Personnel 2394-420530-110-0 Salaries and Wages 273,872 249,185 319,851 155,279 403,313 2394-420530-112-0 Permanent Part Time 2,696 2,660 2,012 996 2,113 2394-420530-120-0 Overtime 25 91 95 60 190 2394-420530-140-0 Employer Contributions 115,916 112,209 145,837 62,445 186,924 2394-420530-147-0 Medical Deduction Reimbursement 492 283 - - - 393,002 $ 364,428 $ 467,795 $ 218,780 $ 592,540 $ Materials and Services 2394-420530-210-0 Office Supplies & Materials 2,962 1,062 3,000 1,938 3,000 2394-420530-220-0 Operating Supplies 9,996 18,191 25,200 11,009 36,700 2394-420530-230-0 Repair & Maintenance Supplies 4,207 5,242 6,000 3,164 6,000 2394-420530-310-0 Communication & Transportation 1 1 250 2 250 2394-420530-330-0 Publicity, Subscriptions & Dues 3,028 7,323 4,950 5,900 12,000 2394-420530-340-0 Utility Services 10,001 9,240 10,500 2,722 10,500 2394-420530-350-0 Professional Services 7,005 5,366 10,000 2,949 18,000 2394-420530-360-0 Repair & Maintenance Services 18,365 21,486 44,350 2,417 44,350 2394-420530-370-0 Travel & Training 2,658 2,344 6,500 1,024 12,000 2394-420530-390-0 Other Purchased Services 622 645 500 [PHONE REDACTED]-420530-397-0 Contracted Workers - - 1,000 - 50,000 2394-420530-510-0 Insurance 7,874 7,402 10,389 9,828 11,947 2394-420530-530-0 Rent / Lease 2,889 3,241 3,386 325 3,386 2394-420530-540-0 Special Assessments 106 106 645 [PHONE REDACTED]-420530-880-0 Administrative Costs 11,204 14,193 16,804 5,592 23,276 80,917 $ 95,842 $ 143,474 $ 47,422 $ 232,705 $ Capital 2394-420530-920-0 Buildings - - 100,000 - 50,000 2394-420530-940-0 Machinery & Equipment 33,570 115,570 40,000 - 50,000 33,570 $ 115,570 $ 140,000 $ - $ 100,000 $ Total Whitefish Building Codes 507,489 $ 575,840 $ 751,269 $ 266,202 $ 925,245 $ Expenditures - Columbia Falls Building Codes Personnel 2394-510700-110-0 Salaries and Wages 35,481 43,960 62,537 29,976 101,986 2394-510700-140-0 Employer Contributions 17,561 20,179 30,124 12,755 49,044 53,042 $ 64,139 $ 92,661 $ 42,732 $ 151,030 $ Materials and Services 2394-510700-220-0 Operating Supplies - - 400 - 400 2394-510700-230-0 Repair & Maintenance Supplies 1,695 1,406 3,000 636 3,000 2394-510700-350-0 Professional Services - 80 - [PHONE REDACTED]-510700-510-0 Insurance 956 996 1,920 1,812 2,208 2,650 $ 2,482 $ 5,320 $ 2,927 $ 6,358 $ Total Columbia Falls Building Codes 55,692 $ 66,622 $ 97,981 $ 45,659 $ 157,388 $ Total Building Codes Expenditures 563,180 $ 642,462 $ 849,250 $ 311,861 $ 1,082,633 $ Ending Budgetary Fund Balance 1,247,563 $ 985,430 $ Proposed Fiscal Year 2023 Budget Page 58 of 117 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2023 Parks & Recreation Department Mission Statement The mission of the City of Whitefish Parks and Recreation Department is to maintain a healthy, diverse, sustainable, and interactive environment for our residents, visitors, and future generations with dedication, pride, and respect for our community. As stewards of Whitefish, through proactive involvement, efficiency, communication, and understanding, we will go above and beyond our duties as City employees to enhance the overall quality of life for the citizens of Whitefish. Purpose The purpose of the Parks, Recreation and Community Services Fund is to provide the budgetary authority necessary to maintain the parks, trails and property owned by the City, operate community facilities, provide recreational programs, and provide other beautification and community services as needed. The Whitefish Trail Operations and Maintenance is also budgeted in the Parks & Recreation Fund to address existing portions of the trail and is primarily funded by the Whitefish Trail endowment disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners. FY 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, Depot Park, City Beach, Soroptimist Park, Baker Park, Riverside Park, Creekwood Park, Grouse Mountain Park, Memorial Ball Park perimeter, Canoe Park, Kay Beller Park, Crestwood Park, Riverwood Park, the Baker/Wisconsin Street Viaduct, S. Baker Avenue right‐of‐way, W. Edgewood Place right‐ of‐way, property at 2nd and Spokane Avenue, Greenwood Drive property, Central Avenue median, the grounds of the Whitefish Cultural Arts Center, and the Whitefish Library. provide budget authority for Whitefish Legacy Partners to manage annual operations, trail, and trailhead maintenance through efficient use of endowment funds and strong volunteer programs. provide a series of recreation programs and special events. provide maintenance for boulevard trees and pre‐planting administration. maintain the Hwy. 93 right‐of‐way landscape and provide weed spraying services on City property and right‐of‐ways as needed. provide other general beautification and community services as needed. Proposed Fiscal Year 2023 Budget Page 59 of 117 ---PAGE BREAK--- Parks, Recreation, & Community Services Parks, Recreation, & Community Services FY 2023 Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in City Beach Concessions based on year‐to‐date actuals and success of new contractors $13,000  Decrease in budgeted After School Program revenues to more accurately reflect year‐to‐date actuals and previous years $5,000  Increase in Summer Day Camp revenues based on pre‐COVID‐19 actuals as program fills and capacity increases $23,400  Decrease in Recreation Programs revenues based on actuals of prior years $14,200  Increase in Parks & Greenway Assessment of 4% to cover the increased costs to maintain parks and greenways $20,786  Increase in Contributions and Donations based on anticipated community support for scholarships, volleyball courts improvements, and other donations $18,000  Increase in transfer from General Fund (Property Tax Support) to cover increasing personnel costs, market rate adjustment for seasonal staffing, and inflationary impacts to other expenditures $222,723  Continued transfer from Water Fund to support the Aquatic Invasive Species Boat Inspection Station at State Park (includes personnel costs only and adjustment for increased costs to operate of$5,443 compared to FY 2022) $48,774 Expenditure Changes  Increase personnel services related to higher wage and benefit costs for full‐time and seasonal staffing, as well as the additional of a facility maintenance technician that was offset by a decrease in seasonal wages $222,840  Increase in overall operational costs of the Whitefish Trail per Whitefish Legacy Partners $19,828  Increase in Memorial Park Account for payment to Glacier Twins in accordance with the memorandum of understanding – includes funds received in prior year as well as 78% from FY2023 $47,525  #1 Capital Project: Armory Park Improvement Project Phase III (Funded through LWCF Grant of $250,000 and matching funds in Parks and Recreation Fund, as well as Paved Trail Impact Fees and Resort Tax) $341,150  #2 Capital Project: Mountain Trails Volleyball Courts ($13,000 grant funded) $21,850  #3 Capital Project – Snowblower Attachments $20,000 Proposed Fiscal Year 2023 Budget Page 60 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Licenses and Permits 2210-322015 Alcohol Consumption Permit 890 1,040 1,200 645 1,500 890 $ 1,040 $ 1,200 $ 645 $ 1,500 $ Intergovernmental 2210-331110 Federal Disaster Aid - CARES ACT 5,419 10,076 - - - 2210-334000 State Grants 25,610 12,057 257,500 4,854 265,425 2210-334001 WF Trail O&M Grants & Contributions - - 50,000 - 54,594 2210-334002 FWP Fishing Lease - WF Trail - - 8,000 - - 31,030 $ 22,133 $ 315,500 $ 4,854 $ 320,019 $ Charges for Services 2210-346007 After School Program 67,890 11,293 80,000 26,005 75,000 2210-346009 Armory Rental 120 - - - - 2210-346014 Beach Concessions 12,305 4,681 12,000 19,098 25,000 2210-346015 Beach Gazebo Rental 2,615 4,530 4,000 2,510 5,000 2210-346016 Boat Launch Passes 27,767 26,631 27,000 12,190 28,000 2210-346022 Summer Day Camp 51,256 84,197 66,600 4,892 90,000 2210-346080 Recreation Programs 50,587 45,087 64,200 18,791 50,000 2210-346402 Facility Use Revenue 12,867 22,341 18,000 4,364 20,000 225,407 $ 198,760 $ 271,800 $ 87,850 $ 293,000 $ Miscellaneous Revenue 2210-361020 Verizon Cell Tower Lease 21,900 22,776 23,687 - 24,634 2210-362000 Other Miscellaneous Revenue 240 6,183 16,500 13,553 6,050 2210-362007 Program Guide Proceeds 3,300 2,880 3,500 1,676 4,000 2210-363010 Maintenance Assessments 479,648 527,548 519,651 282,816 540,437 2210-363040 Penalty & Interest Special Assessments 1,702 1,895 1,000 1,461 1,000 2210-365000 Contributions and Donations 29,660 21,208 24,000 35,022 42,000 2210-365001 WF Trail Operating Endowment 29,592 69,263 7,000 29,018 29,780 2210-365002 Adopt-A-Tree Program - - 9,000 675 9,000 566,042 $ 651,753 $ 604,338 $ 364,221 $ 656,901 $ Other Financing Sources 2210-383004 Operating Transfer from General Fund 818,603 883,426 883,426 441,713 1,106,149 2210-383010 Transfer from Water Fund 48,498 49,302 43,331 - 48,774 867,101 $ 932,728 $ 926,757 $ 441,713 $ 1,154,923 $ Total Fund Revenues 1,690,469 $ 1,806,414 $ 2,119,595 $ 899,284 $ 2,426,343 $ Beginning Budgetary Fund Balance 312,037 $ 315,801 $ Total Resources 2,431,632 $ 2,742,144 $ Parks, Recreation, & Community Service - 2210 Proposed Fiscal Year 2023 Budget Page 61 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Parks, Recreation, & Community Service - 2210 Expenditures Bicycle Path Maintenance Program Personnel 2210-430255-110-0 Salaries and Wages 43,795 48,740 47,917 24,977 69,292 2210-430255-111-0 Seasonal / Temporary 1,749 4,944 7,746 4,663 - 2210-430255-120-0 Overtime 209 63 172 [PHONE REDACTED]-430255-140-0 Employer Contributions 22,396 24,440 25,508 12,028 40,411 68,150 $ 78,188 $ 81,343 $ 41,797 $ 109,917 $ Materials and Services 2210-430255-220-0 Operating Supplies 1,866 1,456 1,500 715 1,500 2210-430255-230-0 Repair & Maintenance Supplies 599 2,179 7,000 2,201 7,000 2210-430255-330-0 Publicity, Subscriptions & Dues 1 1 100 - 100 2210-430255-360-0 Repair & Maintenance Services 7,708 17,696 12,500 - 12,500 2210-430255-510-0 Insurance 848 1,280 1,820 1,717 1,820 2210-430255-530-0 Rent / Lease - 3,461 3,400 - 3,400 11,021 $ 26,073 $ 26,320 $ 4,633 $ 26,320 $ Capital 2210-430255-940-0 Machinery & Equipment - - 60,000 54,870 - - $ - $ 60,000 $ 54,870 $ - $ Total Bicycle Path Maintenance 79,171 $ 104,260 $ 167,663 $ 101,300 $ 136,237 $ Whitefish Trail Maintenance Personnel 2210-430256-110-0 Salaries and Wages 2,479 2,987 3,115 1,593 3,329 2210-430256-120-0 Overtime - - 31 - 19 2210-430256-140-0 Employer Contributions 1,667 1,570 1,353 703 1,420 4,146 $ 4,556 $ 4,499 $ 2,296 $ 4,768 $ Materials and Services 2210-430256-220-0 Operating Supplies 3,519 5,830 - 9,954 17,000 2210-430256-330-0 Publicity, Subscriptions & Dues 13 - - - - 2210-430256-360-0 Repair & Maintenance Services 22,556 23,688 7,000 15,910 42,290 2210-430256-390-0 Other Purchased Services - - 34,390 - - 2210-430256-510-0 Insurance 272 375 296 [PHONE REDACTED]-430256-530-0 Rent / Lease 18,303 17,463 18,860 - 20,334 44,663 $ 47,355 $ 60,546 $ 26,153 $ 80,374 $ Total Whitefish Trail Maintenance 48,808 $ 51,911 $ 65,045 $ 28,449 $ 85,142 $ Facilities Personnel 2210-460220-110-0 Salaries and Wages 27,719 29,722 29,410 16,090 51,138 2210-460220-111-0 Seasonal / Temporary 2,717 7,153 2,329 5,522 - 2210-460220-120-0 Overtime 63 67 233 27 219 2210-460220-140-0 Employer Contributions 18,217 20,029 18,101 9,474 33,162 48,715 $ 56,971 $ 50,073 $ 31,113 $ 84,519 $ Materials and Services 2210-460220-220-0 Operating Supplies 7,847 9,512 9,000 3,322 9,000 2210-460220-230-0 Repair & Maintenance Supplies 3,001 14,706 10,000 1,525 10,000 2210-460220-340-0 Utility Services 23,549 34,120 29,904 18,898 29,904 2210-460220-360-0 Repair & Maintenance Services 8,422 10,380 14,000 2,535 14,000 2210-460220-370-0 Travel & Training - 595 1,000 - 1,000 2210-460220-510-0 Insurance 1,658 915 1,284 1,212 1,284 2210-460220-540-0 Special Assessments - 842 - 842 842 44,478 $ 71,069 $ 65,188 $ 28,334 $ 66,030 $ Total Facilities 93,193 $ 128,040 $ 115,261 $ 59,446 $ 150,549 $ Proposed Fiscal Year 2023 Budget Page 62 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Parks, Recreation, & Community Service - 2210 Parks & Recreation Administration Personnel 2210-460400-110-0 Salaries and Wages 290,152 233,360 254,767 135,657 287,255 2210-460400-112-0 Permanent Part Time 2,697 2,872 2,515 1,245 2,641 2210-460400-120-0 Overtime 92 236 308 [PHONE REDACTED]-460400-140-0 Employer Contributions 94,280 104,966 105,553 52,251 116,772 2210-460400-147-0 Medical Deduction Reimbursement 12 65 - - - 387,233 $ 341,500 $ 363,143 $ 189,353 $ 406,974 $ Materials and Services 2210-460400-210-0 Office Supplies & Materials 1,819 1,408 3,800 638 2,800 2210-460400-220-0 Operating Supplies 11,909 21,587 10,000 2,745 12,000 2210-460400-230-0 Repair & Maintenance Supplies 603 677 556 [PHONE REDACTED]-460400-310-0 Communication & Transportation 369 348 500 [PHONE REDACTED]-460400-320-0 Printing, Duplicating, & Binding - - 500 39 100 2210-460400-330-0 Publicity, Subscriptions & Dues 2,759 7,433 2,704 3,369 5,000 2210-460400-340-0 Utility Services 9,708 9,096 11,200 2,508 11,200 2210-460400-350-0 Professional Services 2,386 1,881 3,100 625 3,100 2210-460400-360-0 Repair & Maintenance Services 3,374 1,556 12,700 1,904 2,500 2210-460400-370-0 Travel & Training 4,102 2,188 4,000 1,244 4,000 2210-460400-390-0 Other Purchased Services 8,229 7,430 8,000 2,087 8,000 2210-460400-397-0 Contracted Workers - 375 510 - - 2210-460400-510-0 Insurance 4,186 6,430 8,454 7,980 9,722 2210-460400-530-0 Rent / Lease 2,344 2,299 2,275 325 2,275 2210-460400-796-0 Memorial Park Account 21,900 - - - 47,525 2210-460400-880-0 Administrative Costs 27,718 35,507 36,823 12,254 45,370 101,405 $ 98,214 $ 105,122 $ 36,636 $ 154,643 $ Capital 2210-460400-930-0 Improvements Other than Buildings 4,050 - - - - 4,050 $ - $ - $ - $ - $ Total Parks and Recreation 492,688 $ 439,714 $ 468,265 $ 225,989 $ 561,617 $ City Parks & Properties Personnel 2210-460434-110-0 Salaries and Wages 85,625 94,966 103,639 46,228 104,743 2210-460434-111-0 Seasonal / Temporary 40,242 21,521 50,426 19,240 53,992 2210-460434-120-0 Overtime 2,834 409 667 [PHONE REDACTED]-460434-140-0 Employer Contributions 50,403 37,896 50,128 18,999 51,653 179,103 $ 154,791 $ 204,860 $ 85,046 $ 211,119 $ Materials and Services 2210-460434-210-0 Office Supplies & Materials 758 458 700 - 2,200 2210-460434-220-0 Operating Supplies 35,398 22,101 32,000 11,505 27,000 2210-460434-230-0 Repair & Maintenance Supplies 44,296 37,981 41,000 21,662 38,000 2210-460434-310-0 Communication & Transportation - 16 - - - 2210-460434-330-0 Publicity, Subscriptions & Dues 127 196 200 25 200 2210-460434-340-0 Utility Services 56,556 51,012 58,000 28,028 58,000 2210-460434-360-0 Repair & Maintenance Services 11,013 18,456 24,500 8,334 24,500 2210-460434-370-0 Travel & Training 558 249 3,500 - 2,000 2210-460434-390-0 Other Purchased Services 5,715 7,235 4,000 864 3,000 2210-460434-510-0 Insurance 11,537 12,344 14,316 14,044 16,463 2210-460434-530-0 Rent / Lease 2,072 1,613 2,600 522 2,600 2210-460434-540-0 Special Assessments 1,095 1,106 1,270 1,106 1,270 169,127 $ 152,767 $ 182,086 $ 86,090 $ 175,233 $ Capital 2210-460434-931-0 Park Improvements 825 - 250,000 - 363,000 2210-460434-940-0 Machinery & Equipment 16,723 48,285 - - 20,000 17,548 $ 48,285 $ 250,000 $ - $ 383,000 $ Total City Parks & Properties 365,778 $ 355,843 $ 636,946 $ 171,136 $ 769,352 $ Proposed Fiscal Year 2023 Budget Page 63 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Parks, Recreation, & Community Service - 2210 Urban Forestry Program Personnel 2210-460437-110-0 Salaries and Wages 70,796 80,692 81,372 42,816 87,017 2210-460437-111-0 Seasonal / Temporary 11,645 32,059 40,744 19,606 43,868 2210-460437-120-0 Overtime 870 218 519 - 984 2210-460437-140-0 Employer Contributions 44,177 55,692 53,279 25,275 56,089 2210-460437-147-0 Medical Deduction Reimbursement - 314 - - - 127,488 $ 168,975 $ 175,914 $ 87,696 $ 187,958 $ Materials and Services 2210-460437-220-0 Operating Supplies 10,364 10,055 8,000 10,867 8,000 2210-460437-230-0 Repair & Maintenance Supplies 4,555 5,395 17,400 316 17,400 2210-46047-310-0 Communication & Transportation - 11 - 78 - 2210-460437-330-0 Publicity, Subscriptions & Dues 232 100 250 [PHONE REDACTED]-460437-340-0 Utility Services 1,643 1,448 1,600 577 1,600 2210-460437-360-0 Repair & Maintenance Services 4,963 8,233 4,000 1,156 4,000 2210-460437-370-0 Travel & Training 3,654 1,734 4,000 805 4,000 2210-460437-510-0 Insurance 2,308 2,394 3,993 3,769 4,592 27,719 $ 29,370 $ 39,243 $ 17,755 $ 39,842 $ Total Urban Forestry Program 155,207 $ 198,345 $ 215,157 $ 105,451 $ 227,800 $ Recreation Programs Personnel 2210-460440-110-0 Salaries and Wages 21,390 9,570 8,928 4,712 9,571 2210-460440-111-0 Seasonal / Temporary 2,466 4,250 7,222 4,296 8,099 2210-460440-120-0 Overtime 25 13 77 27 90 2210-460440-140-0 Employer Contributions 10,355 6,689 6,677 3,273 7,054 2210-460440-147-0 Medical Deduction Reimbursement - 480 - - - 34,236 $ 21,002 $ 22,904 $ 12,308 $ 24,814 $ Materials and Services 2210-460440-210-0 Office Supplies & Materials 300 - - - - 2210-460440-220-0 Operating Supplies 5,716 6,007 8,830 4,136 10,000 2210-460440-340-0 Utility Services 2,068 865 1,200 42 1,200 2210-460440-370-0 Travel & Training 50 - 120 - 1,000 2210-460440-390-0 Other Purchased Services 11,121 4,375 13,480 8,923 11,000 2210-460440-510-0 Insurance 379 643 623 [PHONE REDACTED]-460440-530-0 Rent / Lease 32 - - - - 2210-460440-540-0 Special Assessments 842 - - - - 20,508 $ 11,890 $ 24,253 $ 13,679 $ 23,916 $ Total Recreation Programs 54,744 $ 32,891 $ 47,157 $ 25,987 $ 48,730 $ After School Program Personnel 2210-460505-110-0 Salaries and Wages 34,461 39,156 39,753 20,848 42,597 2210-460505-111-0 Seasonal / Temporary 14,483 4,435 15,989 3,766 27,840 2210-460505-120-0 Overtime 145 247 225 [PHONE REDACTED]-460505-140-0 Employer Contributions 23,661 25,474 26,259 12,293 28,571 72,750 $ 69,312 $ 82,226 $ 37,175 $ 99,272 $ Materials and Services 2210-460505-210-0 Office Supplies & Materials 38 - - - - 2210-460505-220-0 Operating Supplies 2,118 6,290 9,860 1,203 10,000 2210-460505-230-0 Repair & Maintenance Supplies - 102 - - - 2210-460505-340-0 Utility Services 235 - - 125 - 2210-460505-360-0 Repair & Maintenance Services - - 1,000 - - 2210-460505-370-0 Travel & Training 2,264 1,555 2,120 - 2,100 2210-460505-390-0 Other Purchased Services 1,558 - 1,400 156 2,000 2210-460505-510-0 Insurance 1,736 1,366 2,095 1,977 2,409 7,951 $ 9,314 $ 16,475 $ 3,461 $ 16,509 $ Total After School Program 80,701 $ 78,626 $ 98,701 $ 40,636 $ 115,781 $ Proposed Fiscal Year 2023 Budget Page 64 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Parks, Recreation, & Community Service - 2210 City Beach Personnel 2210-460514-110-0 Salaries and Wages 28,325 34,133 35,602 18,205 38,045 2210-460514-111-0 Seasonal / Temporary 49,892 69,157 61,207 33,241 68,336 2210-460514-113-0 Part Time / City Beach Ranger 8,799 13,351 12,628 13,244 19,557 2210-460514-114-0 Part Time / State Park AIS 31,971 36,145 39,428 23,861 48,774 2210-460514-120-0 Overtime 3,757 3,308 2,002 1,153 1,602 2210-460514-140-0 Employer Contributions 30,118 34,336 25,881 16,780 29,024 152,861 $ 190,430 $ 176,748 $ 106,485 $ 205,338 $ Materials and Services 2210-460514-210-0 Office Supplies & Materials 341 142 500 - 500 2210-460514-220-0 Operating Supplies 10,369 6,614 7,000 1,677 7,000 2210-460514-230-0 Repair & Maintenance Supplies 619 365 2,000 442 2,000 2210-460514-320-0 Printing, Duplicating, & Binding - 303 - - - 2210-460514-340-0 Utility Services 11,903 4,538 12,000 1,722 12,000 2210-460514-350-0 Professional Services - - - - 5,000 2210-460514-360-0 Repair & Maintenance Services 1,245 1,687 3,000 726 3,000 2210-460514-370-0 Travel & Training 993 1,576 7,500 106 7,500 2210-460514-390-0 Other Purchased Services - - 1,000 - 1,000 2210-460514-510-0 Insurance 3,509 3,219 4,368 4,162 5,023 2210-460514-540-0 Special Assessments 81 81 85 81 85 29,059 $ 18,524 $ 37,453 $ 8,916 $ 43,108 $ Total City Beach 181,920 $ 208,954 $ 214,201 $ 115,400 $ 248,446 $ Community Ice Rink Materials and Services 2210-460533-360-0 Repair & Maintenance Services - - 8,000 - 8,000 2210-460533-510-0 Insurance 3,296 3,774 3,750 3,750 4,313 3,296 $ 3,774 $ 11,750 $ 3,750 $ 12,313 $ Total Community Ice Rink 3,296 $ 3,774 $ 11,750 $ 3,750 $ 12,313 $ Summer Camp Personnel 2210-460592-110-0 Salaries and Wages 1,586 22,961 24,745 12,980 26,515 2210-460592-111-0 Seasonal / Temporary 21,012 14,926 23,970 19,095 66,984 2210-460592-120-0 Overtime - 329 287 [PHONE REDACTED]-460592-140-0 Employer Contributions 3,982 16,519 17,679 9,237 22,479 26,581 $ 54,736 $ 66,681 $ 41,597 $ 116,552 $ Materials and Services 2210-460592-210-0 Office Supplies & Materials 100 - - - - 2210-460592-220-0 Operating Supplies 2,345 3,399 5,400 572 5,700 2210-460592-230-0 Repair & Maintenance Supplies - 1,537 - - - 2210-460592-330-0 Publicity, Subscriptions & Dues - 30 - - - 2210-460514-340-0 Utility Services - 167 - 136 - 2210-460592-360-0 Repair & Maintenance Services - - 1,000 - - 2210-460592-370-0 Travel & Training - - 3,760 - 3,000 2210-460592-390-0 Other Purchased Services 4,795 - 900 - 2,400 2210-460592-510-0 Insurance 1,205 499 1,944 1,834 2,236 8,445 $ 5,632 $ 13,004 $ 2,543 $ 13,336 $ Capital 2210-460592-940-0 Machinery & Equipment - 10,000 - - - - $ 10,000 $ - $ - $ - $ Total Summer Camp 35,026 $ 70,367 $ 79,685 $ 44,139 $ 129,888 $ Total Expenditures 1,590,532 $ 1,672,728 $ 2,119,831 $ 921,684 $ 2,485,855 $ Ending Budgetary Fund Balance 311,801 $ 256,289 $ Proposed Fiscal Year 2023 Budget Page 65 of 117 ---PAGE BREAK--- Parkland Acquisition & Development Purpose The Parkland Acquisition and Development Fund is a capital fund designed to accommodate the purchase of parkland and enable park improvement projects funded through contributions, grants, and payments made in lieu of park land dedication requirements. Authority for the Parkland Acquisition and Development Fund derives in the Montana Subdivision and Platting Act, specifically Section 76‐3‐621 MCA. In order to comply with the proximity requirements of the law, the City has designated three quadrants in the City where the funds are spent – Resolution 07‐10. FY 2023 Objectives The objective of this fund for FY 2023 is to collect contributions and cash in‐lieu of parkland. Proposed Fiscal Year 2023 Budget Page 66 of 117 ---PAGE BREAK--- Parkland Acquisition & Development Significant or changed appropriations during FY 2023 are: Item/Project Amount Expenditure Changes  Capital Project Park Sign Master Plan Implementation ‐ Phase III ($5,000 East District, $15,000 West District, $20,000 North District) $40,000  Capital Project Mountain Trails Volleyball Court (North District) $8,850  Capital Project City Beach Swim Lines (North District) $10,000  Capital Project Ice Den Building Improvements ‐ Water Heater and Other Improvements (North District) $30,000 Proposed Fiscal Year 2023 Budget Page 67 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Investment Earnings 2990-371010-0 Investment Earnings - East 575 269 60 76 120 2990-371010-1 Investment Earnings - West 115 47 50 15 40 2990-371010-2 Investment Earnings - North 346 488 100 140 200 1,036 $ 803 $ 210 $ 230 $ 360 $ Other Financing Sources 2990-381060 Proceeds From Cash In-lieu / District E - 25,202 - - - 2990-381061 Proceeds From Cash In-lieu / District W 10,148 - 641 14,890 - 2990-381062 Proceeds From Cash In-lieu / District N 43,026 57,108 - - - 53,174 $ 82,310 $ 641 $ 14,890 $ - $ Total Revenues 54,210 $ 83,113 $ 851 $ 15,120 $ 360 $ Beginning Budgetary Fund Balance 199,016 $ 164,401 $ District East 67,884 $ 14,328 $ District West 9,309 $ 33,974 $ District North 121,823 $ 116,099 $ Total Resources 199,867 $ 164,761 $ Expenditures Capital 2990-430434-931-0 Park Improvements - East - 1,608 53,616 9,971 5,000 2990-430434-931-1 Park Improvements - West 11,259 1,000 10,000 7,512 15,000 2990-430434-931-2 Park Improvements - North 5,000 1,000 19,000 8,000 68,850 16,259 $ 3,608 $ 82,616 $ 25,483 $ 88,850 $ Total Expenditures 16,259 $ 3,608 $ 82,616 $ 25,483 $ 88,850 $ Ending Budgetary Fund Balance 117,251 $ 75,911 $ District East 14,328 $ 9,448 $ District West - $ 19,014 $ District North 102,923 $ 47,449 $ Parkland Acquisition & Development Fund - 2990 Proposed Fiscal Year 2023 Budget Page 68 of 117 ---PAGE BREAK--- Whitefish Trail Construction Fund Purpose The purpose of the Whitefish Trail Construction Fund is to provide budget authority to support efforts to design and construct new portions of Whitefish Trail. Funds provided to the effort are generated through grants and private contributions. To date, these funds have constructed 47 miles of trail and 15 trailheads, impacting over 6,100 acres for conservation. The Whitefish Trail Operations and Maintenance is budgeted in the Parks & Recreation Fund to address existing portions of the Whitefish Trail, including trail and trailhead maintenance, weeds management, DNRC licenses, and the WT Coordinator. It is primarily funded by the Whitefish Trail Endowment Fund disbursements managed by the Whitefish Community Foundation and Whitefish Legacy Partners and is also supported by community partners including Flathead Area Mountain Bikers, Glacier Nordic Club, Flathead National Forest, Montana Fish, Wildlife & Parks, corporate sponsors, Adopt‐ A‐Trail crews and sponsors, and grants. FY 2023 Objectives The Whitefish Trail Construction Fund this fiscal year will expand and improve the trails and amenities of the Whitefish Trail. Projects include completion and opening of trails and trailhead at Holbrook Overlook, ongoing retread projects in Haskill, installation of Knox Boxes to enhance emergency services, and planning for possible Lion Mountain expansion. Proposed Fiscal Year 2023 Budget Page 69 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Intergovernmental 4540-331000 Federal Grants - - - - 78,000 4540-334000 State Grants 27,097 - 50,000 - - 27,097 $ - $ 50,000 $ - $ 78,000 $ Miscellaneous Revenues 4540-346005 Donations and Sponsors 7,548 4,107 47,000 124,101 - 4540-365000 Contributions and Donations - - - - 197,011 7,548 $ 4,107 $ 47,000 $ 124,101 $ 197,011 $ Interest 4540-371010 Investment Earnings - - - 3 - - $ - $ - $ 3 $ - $ Total Revenues 34,646 $ 4,107 $ 97,000 $ 124,104 $ 275,011 $ Beginning Budgetary Fund Balance 3,057 $ - $ Total Resources 100,057 $ 275,011 $ Expenditures Capital 4540-430255-938-0 Trail Improvements 28,979 2,915 97,000 124,101 275,011 28,979 $ 2,915 $ 97,000 $ 124,101 $ 275,011 $ Total Expenditures 28,979 $ 2,915 $ 97,000 $ 124,101 $ 275,011 $ Ending Budgetary Fund Balance 3,057 $ - $ Whitefish Trail Construction Fund - 4540 Proposed Fiscal Year 2023 Budget Page 70 of 117 ---PAGE BREAK--- Resort Tax Purpose The resort tax is authorized by Section 7‐6‐1501 MCA and was originally approved by Whitefish voters on November 7, 1995 by a 56%‐44% vote. The resort tax was approved for a 20‐year term beginning January 1, 1996. At the November 2, 2004 City election, the voters approved an extension of the resort tax until January 31, 2025 by a margin of 2012 to 632. At a special election on April 28, 2015, the voters approved an increase in the Resort Tax from 2% to 3% for additional property tax relief and to fund the purchase of the Haskill Basin Conservation Easement to protect and preserve water quality and quantity. The vote passed by a margin of 1718 to 334. The 1% increase in Resort Tax from 2% to 3% was effective July 1, 2015. Whitefish’s resort tax is a tax on the sale of lodging, restaurant and prepared food, alcoholic beverages, ski resort goods and services, and the retail sale of defined luxury items. As of July 1, 2015, Whitefish voters allocated the use of the 3% resort tax as follows: A. Property tax reduction for taxpayers residing in the city in an amount equal to twenty five percent (25%)of the 3% resort tax revenues derived during the preceding fiscal year; B. Provision for the repair and improvement of existing streets, storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to sixty five percent (65%) of the 2% resort tax revenues derived during the preceding fiscal year; C. Bicycle paths and other park capital improvements in an amount equal to five percent of the 2% resort tax revenues derived during the preceding fiscal year; D. Repayment of a loan or bond to finance a portion of the costs of, or to otherwise pay for, the acquisition of the conservation easement or other interest, in and around Haskill Basin in order to protect and preserve water quality and quantity, including the source drinking water supply for the municipal water system of the city of Whitefish, in an amount equal to seventy (70%) percent of the 1% resort tax revenues to be collected during a fiscal year. E. Cost of administering the resort tax in an amount equal to five percent of the 3% resort tax per year. In November 2021, voters approved a 20‐year extension of the Resort Tax to 2045. Voters also approved a new allocation or uses for Resort Tax collection, which will become effective February 1, 2025, after the Haskill Basin Conservation Easement bonds are paid in full. Proposed Fiscal Year 2023 Budget Page 71 of 117 ---PAGE BREAK--- Resort Tax FY 2023 Objectives Specific projects appropriated during FY 2023 are shown below: Item/Project Amount Revenue Changes  Increase in resort tax collections due to the increase in collections during FY 2022 $1,477,938 Expenditures  Texas Avenue (East Edgewood to Dodger Lane) $3,010,000  Armory Park Master Plan Improvements Project – Phase III: Path and engineering $260,000  Armory Park Master Plan Improvements Project – Phase III: Well installation to continue irrigation efforts at lower operating costs $70,000  Debt Service Portion of Resort Tax for the Haskill Basin Conservation Easement loan (budgeted debt payments in Water Fund– transferred from Resort Tax Fund) $1,541,037  Property tax relief increase due to amounts collected in FY 2022 coming in significantly higher than budgeted $1,206,348 Proposed Fiscal Year 2023 Budget Page 72 of 117 ---PAGE BREAK--- Resort Tax Resort Tax Projects Funded Since 1996: STREETS: PARKS: Baker Avenue (2nd Street to River) Riverside Park Bike/Ped Path Baker Avenue (River to 10th Street) Baker Street Park Bike/Ped Path Baker Avenue overlay (10th Street to 19th Street) Grouse Mtn Park Tennis Court reconstruction 7th Street (Columbia Avenue to Pine Avenue) Riverside Park Tennis Court improvements 7th Street (Pine Avenue to street terminus) Kay Beller Park Construction 19th Street overlay (Baker Avenue to Hwy 93) Memorial Park Basketball Court Resurfacing Columbia Avenue (River to 7th Street) Baker Park Bike/Ped Path Columbia Avenue (2nd Street to 7th Street) 2nd to Armory Trail Skyles Place (Wisconsin Avenue to Dakota Avenue) East Edgewood Trail Lupfer Avenue (Entire length) Rocksund/Monegan Trail Railway St. (Miles Avenue to O'Brien Avenue) Rocksund Footbridge Railway St. (Columbia Avenue to Somers Avenue) Ice Den Signage Somers Avenue (Railway Street to 2nd Street) Donation for New Baseball Stadium Colorado Avenue (Edgewood Drive to Crestwood Court) Parks and Recreation Master Plan Community‐wide sidewalk replacement project ‐ 84 blocks Soroptimist Park Play Equipment 6th St / Geddes‐Baker Ave to 3rd Street‐In progress Pickleball Courts at Memorial Park Central Avenue‐Railway to 3rd Riverside Tennis Court Renovation 6th and Geddes East 2nd Street West 7th Street Update Ped‐Bike Master Plan Basketball Court Resurfacing at Memorial Park Lacrosse Fields at Armory Park with Irrigation Somers Avenue State Park Road East Edgewood Place (Wisconsin to City Limits) Armory Improvements (Flooring/Lighting/HVAC) Bakke Nature Reserve Parking Lot WAG Dog Park Pave Road and Parking Lot Riverside Park River/Boat Access City Beach Restrooms Lacrosse Fields at Armory Parks with Irrigation Wayfinding Signs Improvement Project Gator for Bike Path Maintenance Armory Park Improvements – Playground FY 2023 and Future Street Projects: FY 2023 and Future Parks Projects: Texas Avenue (Edgewood to Dodger Lane) Armory (E 2nd Street to Dodger Lane) East 5th Street (Spokane to Pine) Karrow 7th to W. 2nd) Bike Path Connection – Armory Bike Path Armory Park Improvements – Irrigation Well Bike Path Connections – Monegan Trailhead and Parking Lot Memorial Park Irrigation and Field Bike Path Connection – Dalen/Les Schwab Proposed Fiscal Year 2023 Budget Page 73 of 117 ---PAGE BREAK--- Resort Tax Resort Tax Collections by Category for FY21 Resort Tax Expenditures (Inception to June 2021): Property tax relief since 1996: $ 15,230,431 Street improvements since 1996: $ 28,441,861 Park improvements since 1996: $ 2,132,970 Haskill Basin Conservation Easement Debt Service since 2016: $ 5,6,88,775 25% 35% 40% Lodging Bars & Restaurants Retail Proposed Fiscal Year 2023 Budget Page 74 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Taxes 2100-315101 Lodging 975,405 1,115,267 1,117,344 1,196,300 1,694,137 2100-315102 Bars and Restaurants 1,557,834 1,693,681 1,696,835 1,265,508 2,133,357 2100-315103 Retail 1,702,371 1,978,778 1,982,463 1,382,482 2,447,086 4,235,610 $ 4,787,725 $ 4,796,642 $ 3,844,290 $ 6,274,580 $ Interest Earnings 2100-371010 Investment Earnings 34,718 8,916 6,375 3,536 6,375 34,718 $ 8,916 $ 6,375 $ 3,536 $ 6,375 $ Total Revenues 4,270,328 $ 4,796,641 $ 4,803,017 $ 3,847,826 $ 6,280,955 $ Beginning Budgetary Fund Balance 2,157,450 $ 3,740,528 $ Property Tax Rebate 2,740,414 $ Streets 667,685 $ Parks 332,429 $ Total Resources 6,960,467 $ 10,021,483 $ Expenditures Capital 2100-430230-932-0 Street Improvements 3,354,111 1,838,593 1,900,000 1,359,267 3,010,000 2100-460430-931-0 Park Improvements 24,915 87,312 160,000 47,208 330,000 3,379,026 $ 1,925,905 $ 2,060,000 $ 1,406,475 $ 3,340,000 $ Other Financing Uses 2100-521002-820-0 Transfers (Prop. Tax Relief) 1,287,597 1,124,310 1,534,066 1,534,006 2,740,414 2100-521032-820-0 Transfers (Debt) 1,048,793 1,175,865 1,178,055 944,158 1,541,037 2,336,390 $ 2,300,175 $ 2,712,121 $ 2,478,164 $ 4,281,451 $ Total Expenditures 5,715,416 $ 4,226,080 $ 4,772,121 $ 3,884,638 $ 7,621,451 $ Ending Budgetary Fund Balance 2,188,346 $ 2,400,032 $ Property Tax Rebate 1,657,844 $ Streets 519,521 $ Parks 222,667 $ Resort Tax Fund - 2100 Proposed Fiscal Year 2023 Budget Page 75 of 117 ---PAGE BREAK--- Tax Increment Fund Purpose Section 7‐15‐4282 MCA authorizes the use of Tax Increment Financing for Urban Renewal purposes. Resolution 87‐3, establishing the Whitefish Urban Renewal Plan, was adopted by the City Council on May 4, 1987. Resolution 87‐16, establishing the tax increment provisions of the Urban Renewal Plan, was subsequently adopted by the City Council on July 6, 1987. In accordance with Section 7‐15‐4292 of the Montana Code, tax increment districts must be terminated 15 years after their creation or at a later date necessary to pay all bonds and related interest for which the tax increment has been pledged. Due to the City’s issuance of tax increment bonds, termination of the district was July 15, 2020. FY 2023 Objectives To complete projects under contract and funded with remaining cash funds as the TIF expired early in FY 2021. FY 2023 is anticipated to be the final year of this fund. Significant or changed appropriations during FY 2023 are: Item/Project Revenue: Amount  No additional revenues are expected $0 Expenditures:  Library Remodel $11,986  Wastewater Treatment Plant Contribution $26,263 Proposed Fiscal Year 2023 Budget Page 76 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Taxes 2310-311010 Real Property Taxes 6,724,371 963,035 - - - 2310-311020 Personal Property Taxes 72,050 60,603 - - - 2310-312000 P & I on Delinquent Taxes 25,408 18,400 - - - 6,821,829 $ 1,042,038 $ - $ - $ - $ Intergovernmental 2310-335230 State Entitlement Share 248,865 - - - - 248,865 $ - $ - $ - $ - $ Miscellaneous 2310-361025 Parking Structure Retail Space Rental 41,971 - - - - 2310-362000 Other Miscellaneous Revenue - - - - - 41,971 $ - $ - $ - $ - $ Other Financing Sources 2310-382011 Proceeds From Property Sale 481,148 - - - - 2310-383021 Transfer from Impact Fees - - - - - 481,148 $ - $ - $ - $ - $ Total Revenues 7,593,813 $ 1,042,038 $ - $ - $ - $ Beginning Budgetary Fund Balance 1,036,498 $ 38,249 $ Total Resources 1,036,498 $ 38,249 $ Expenditures Personnel 2310-470330-110-0 Salaries and Wages 201,347 - - - - 2310-470330-112-0 Permanent Part Time 4,822 - - - - 2310-470330-120-0 Overtime 13 - - - - 2310-470330-140-0 Employer Contributions 65,203 - - - - 271,384 $ - $ - $ - $ - $ Materials and Services 2310-470330-220-0 Operating Supplies 7,616 - - - - 2310-470330-330-0 Publicity, Subscriptions & Dues 245 - - - - 2310-470330-350-0 Professional Services 33,934 50,808 - - - 2310-470330-390-0 Other Purchased Services 298 - - - - 2310-470330-510-0 Insurance 4,801 - - - - 2310-470330-591-0 Payment to School District 1,151,088 - - - - 2310-470330-770-0 Contributions - 459,500 - - - 2310-470330-880-0 Administrative Costs 8,281 - - - - 1,206,262 $ 510,308 $ - $ - $ - $ Capital 2310-470330-920-0 Buildings 33,543 70,124 - - - 2310-470330-930-0 Improvements Other than Buildings 1,414,787 79,715 1,036,498 912,246 38,249 2310-470330-932-0 Street Improvements 831,042 1,727,149 - - - 2310-470330-940-0 Machinery & Equipment 29,385 - - - - 2,308,757 $ 1,876,987 $ 1,036,498 $ 912,246 $ 38,249 $ Other Financing Uses 2310-520000-820-0 Transfers to Other Funds 2,096,922 - - - - 2,096,922 $ - $ - $ - $ - $ Total Expenditures 5,883,325 $ 2,387,295 $ 1,036,498 $ 912,246 $ 38,249 $ Ending Budgetary Fund Balance - $ - $ Tax Increment District Fund - 2310 Proposed Fiscal Year 2023 Budget Page 77 of 117 ---PAGE BREAK--- Impact Fee Fund Impact Fee Fund FY 2023 Purpose The City Council adopted Ordinance No. 07‐25 authorizing the collection of impact fees on August 6, 2007. The ordinance required the segregation of impact fees from other funds, therefore, this fund provides that segregation for impact fee expenditures other than for enterprise funds such as Water and Wastewater. These areas are Paved Trails, Park Maintenance Building, the Emergency Services Center, City Hall, and Stormwater. The City has established an Impact Fee Advisory Committee to help monitor the impact fees and advise the City on appropriate expenditures. A five‐year review of the impact fee calculation is scheduled to take place in FY 2023 and is funded through other City funds. FY 2023 Objectives The objective of the Impact Fee Fund for this fiscal year is to provide a segregated fund to account for appropriate impact fee project expenditures. Projects for FY 2023 include $239,500 for the Armory Park Shared Path Improvement Project and $87,500 for a Stormwater Sump Collection System Project on Whitefish Avenue. Proposed Fiscal Year 2023 Budget Page 78 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Other Financing Sources 2399-341072 Impact Fee - Paved Trails 62,794 93,305 70,000 38,981 65,000 2399-341073 Impact Fee - Park Maint Building 14,103 21,681 12,000 10,100 15,000 2399-341074 Impact Fee - ESC 115,635 95,413 75,000 58,670 87,000 2399-341075 Impact Fee - City Hall 10,697 9,713 8,000 5,779 9,000 2399-341076 Impact Fee - Stormwater 41,571 35,854 29,000 20,744 32,000 244,800 $ 255,966 $ 194,000 $ 134,273 $ 208,000 $ Interest 2399-371010 Investment Earnings - Paved Trails 1,818 884 300 [PHONE REDACTED]-371010 Investment Earnings - Parks Maint. Bldg 201 196 50 58 100 2399-371010 Investment Earnings - ESC 2,496 1,503 350 [PHONE REDACTED]-371010 Investment Earnings - City Hall 1,006 399 200 [PHONE REDACTED]-371010 Investment Earnings - Stormwater 1,837 742 300 249 500 7,358 $ 3,724 $ 1,200 $ 1,115 $ 2,225 $ Total Revenues 252,157 $ 259,690 $ 195,200 $ 135,388 $ 210,225 $ Beginning Budgetary Fund Balance 864,502 $ 903,433 $ Paved Trails 205,184 $ 219,215 $ Parks Maint. Bldg 45,508 $ 57,558 $ Emergency Services Center 348,887 $ 424,237 $ City Hall 92,607 $ 100,807 $ Stormwater 172,316 $ 101,616 $ Total Resources 1,059,702 $ 1,113,658 $ Expenditures Capital 2399-430235-930-0 Stormwater Improvments - - 187,500 - 87,500 2399-460434-938-0 Paved Trail Improvements 50,190 55,676 177,000 - 239,500 50,190 $ 55,676 $ 364,500 $ - $ 327,000 $ Total Expenditures 50,190 $ 55,676 $ 364,500 $ - $ 327,000 $ Ending Budgetary Fund Balance 695,202 $ 786,658 $ Paved Trails 98,484 $ 45,215 $ Parks Maint. Bldg 57,558 $ 72,658 $ Emergency Services Center 424,237 $ 512,112 $ City Hall 100,807 $ 110,057 $ Stormwater 14,116 $ 46,616 $ Impact Fee Fund - 2399 Proposed Fiscal Year 2023 Budget Page 79 of 117 ---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 should the grant be applied for an awarded. The Community Development Block Grant (CDBG) Program pays grant funds to the City of Whitefish, which are then paid to the Whitefish Housing Authority. The Housing Authority administers the program. FY 2023 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 a grant is 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 2023 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. Proposed Fiscal Year 2023 Budget Page 80 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Intergovernmental 2945-331008 CDBG Community Development Grant - - - - - 2945-331009 CDBG Housing Grant - - 400,000 - 400,000 - $ - $ 400,000 $ 400,000 $ Total Revenues - $ - $ 400,000 $ - $ 400,000 $ Beginning Budgetary Fund Balance - $ - $ Total Resources 400,000 $ 400,000 $ Expenditures Other Financing Uses 2945-470600-794-0 Homebuyers Assistance - - 380,000 - 380,000 2945-470600-880-0 Administrative Costs - - 20,000 - 20,000 - $ - $ 400,000 $ 400,000 $ Total Expenditures - $ - $ 400,000 $ - $ 400,000 $ Ending Budgetary Fund Balance - $ - $ CDBG/HOME Homebuyers Assistance - 2945 Proposed Fiscal Year 2023 Budget Page 81 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Other Financing Sources 2987-373030 Home Program Loan Repayments - - 2,500 - 2,500 2987-373070 USDA Program Loan Repayments 325 350 5,000 - 5,000 325 $ 350 $ 7,500 $ - $ 7,500 $ Total Revenues 325 $ 350 $ 7,500 $ - $ 7,500 $ Beginning Budgetary Fund Balance 1,419 $ 1,419 $ Total Resources 8,919 $ 8,919 $ Expenditures Other Financing Uses 2987-470440-852-0 Other Programs Project Activity Cost - - 7,500 - 7,500 - $ - $ 7,500 $ - $ 7,500 $ Total Expenditures - $ - $ 7,500 $ - $ 7,500 $ Ending Budgetary Fund Balance 1,419 $ 1,419 $ Housing Rehabilitation Fund - 2987 Proposed Fiscal Year 2023 Budget Page 82 of 117 ---PAGE BREAK--- Library Fund Affordable Housing Fund ‐ 2989 Purpose The purpose of the Affordable Housing Fund is to provide budget authority to administer the City’s affordable housing cash in‐lieu program and other affordable housing programs. FY 2023 Objectives The objective of the Affordable Housing Fund for this fiscal year is to accumulate funds from the affordable housing cash in‐lieu program and a new property tax levy, which will provide funding for new affordable housing programs. City Council will determine the distribution of funds as programs are adopted and created, such as fee reimbursements for deed restricted affordable housing or other incentive programs. Proposed Fiscal Year 2023 Budget Page 83 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Taxes 2989-311010 Real Property Taxes - - - - 195,875 2989-311020 Personal Property Taxes - - - - 700 - $ - $ - $ - $ 196,575 $ Other Financing Sources 2989-362000 Other Miscellaneous Revenue 10,000 - - - - 2989-362004 Cash in Lieu of Affordable Housing 249,000 254,571 - - - 259,000 $ 254,571 $ - $ - $ - $ Total Revenues 259,000 $ 254,571 $ - $ - $ 196,575 $ Beginning Budgetary Fund Balance 514,571 $ 5,571 $ Total Resources 514,571 $ 202,146 $ Expenditures Other Financing Uses 2989-470450-790-0 Affordable Housing Projects - - - - 202,146 2989-470000-790-0 Contribution & Donations to WHA - - 514,571 509,000 - - $ - $ 514,571 $ 509,000 $ 202,146 $ Total Expenditures - $ - $ 514,571 $ 509,000 $ 202,146 $ Ending Budgetary Fund Balance - $ - $ Affordable Housing Fund - 2989 Proposed Fiscal Year 2023 Budget Page 84 of 117 ---PAGE BREAK--- Sidewalk Districts Fund Purpose The Sidewalk Districts Fund provides budget authority for construction of community sidewalks resulting from cash‐in‐lieu fees paid by developments when new construction occurs in established neighborhoods. Funds are segregated into three districts; east, north and west. Projects are undertaken within each district when sufficient funds are available to build substantial of sidewalks. FY 2023 Objectives The objective of the Sidewalk Districts Fund for this fiscal year is to accumulate funds for future projects and provide for construction of sidewalks as funds become available. Proposed Fiscal Year 2023 Budget Page 85 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Interest 2992-371010 Investment Earnings 3,462 1,300 500 324 700 3,462 $ 1,300 $ 500 $ 324 $ 700 $ Other Financing Sources 2992-381060 Proceeds From Cash In-lieu / District E - - - - - 2992-381061 Proceeds From Cash In-lieu / District W 8,439 3,000 - - - 2992-381062 Proceeds From Cash In-lieu / District N - 3,744 - - - 8,439 $ 6,744 $ - $ - $ - $ Total Revenues 11,902 $ 8,044 $ 500 $ 324 $ 700 $ Beginning Budgetary Fund Balance 273,327 $ 281,875 $ Total Resources 273,827 $ 282,575 $ Expenditures Materials and Services 2992-430267-939-0 Sidewalk Improvement District E - - 49,993 - 49,928 2992-430268-939-0 Sidewalk Improvement District W - - 118,490 - 129,852 2992-430269-939-0 Sidewalk Improvement District N - 6,506 105,343 - 102,795 - $ 6,506 $ 273,827 $ - $ 282,575 $ Total Expenditures - $ 6,506 $ 273,827 $ - $ 282,575 $ Ending Budgetary Fund Balance - $ - $ Sidewalks District (Cash in Lieu) Fund - 2992 Proposed Fiscal Year 2023 Budget Page 86 of 117 ---PAGE BREAK--- Subdivision Street Trees Fund Purpose The Subdivision Street Trees Fund provides budget authority for the purchase and installation of trees in specific subdivisions based on an agreement with the developer and the City. Amounts received from developers must be spent on installation of trees within that specific subdivision. All costs, including a 20% contract administrative, is included in the fee. This option for developers is under section 12‐4‐22: Planting Strip Landscaping and Street Trees of the City Code. FY 2023 Objectives The objective of the Subdivision Street Trees Fund for this fiscal year is to accumulate payments from Street Tree agreements and provide for tree installation. Proposed Fiscal Year 2023 Budget Page 87 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Interest 2993-371010 Investment Earnings - - 45 - 45 - $ - $ 45 $ - $ 45 $ Other Financing Sources 2993-343301 Cash-in-lieu of Subdivision Street Trees 16,380 - - - - 16,380 $ - $ - $ - $ - $ Total Revenues 45 $ - $ 45 $ Beginning Budgetary Fund Balance 36,830 $ 26,008 $ Total Resources 36,875 $ 26,053 $ Expenditures Materials and Services 2993-460439-230-0 Repair & Maintenance Supplies - 4,330 36,875 - 26,053 - $ 4,330 $ 36,875 $ - $ 26,053 $ Total Expenditures 36,875 $ - $ 26,053 $ Ending Budgetary Fund Balance - $ - $ Subdivision Street Trees (Cash in Lieu) - 2993 Proposed Fiscal Year 2023 Budget Page 88 of 117 ---PAGE BREAK--- ARPA – COVID‐19 Purpose The American Rescue Plan Allocation (ARPA) – COVID‐19 Fund was established to account for the American Rescue Plan allocation the City received from the Federal Government. This fund accounts for the receipt and expenditure of the fuds in accordance with federal and state regulations. FY 2023 Objectives To account for the expenditure of the COVID‐19 relief funds as provided by the American Rescue Plan to cities and towns. The full amount is budgeted to provide flexibility in budget authority, but the City Council will determine the use of all funds. To‐date up to $2,000,000 has be committed for the Snow Lot Townhomes Project by the Whitefish Housing Authority to develop affordable for purchase housing with units using these funds sold at prices affordable to income levels at 80% of area median income. Proposed Fiscal Year 2023 Budget Page 89 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Interest 2994-371010 Investment Earnings - 38 - 1,121 2,200 - $ 38 $ - $ 1,121 $ 2,200 $ Other Financing Sources 2994-331110 Federal Disaster Aid - CARES Act - - 2,118,870 3,186 - - $ - $ 2,118,870 $ 3,186 $ - $ Total Revenues - $ 38 $ 2,118,870 $ 4,308 $ 2,200 $ Beginning Budgetary Fund Balance 38 $ 2,124,373 $ Total Resources 2,118,908 $ 2,126,573 $ Expenditures Materials and Services 2994-510900-220-0 Operating Supplies - - 2,118,908 120,145 2994-470000-790-0 Grants & Contributions - - - 2,000,000 - $ - $ 2,118,908 $ 2,120,145 $ Total Expenditures - $ - $ 2,118,908 $ 2,126,573 $ Ending Budgetary Fund Balance - $ - $ ARPA COVID-19 - 2994 Proposed Fiscal Year 2023 Budget Page 90 of 117 ---PAGE BREAK--- Commercial & Residential Lighting Districts Purpose The Residential Lighting District Fund 2400 and the Commercial Lighting District Fund 2410 provide budget authority to provide, maintain, and improve residential and commercial street lighting within the City. The districts are funded through a lighting assessment. FY 2023 Objectives The objective of the Residential & Commercial Lighting District Funds for this fiscal year is to provide street lighting within residential and commercial areas. Funds are used to pay for electricity used by street lights located in the Residential & Commercial Lighting Districts and to support capital improvement and replacement of system components. In FY 2018, the City decided to move forward with replacing and retrofitting all lights with LED bulbs to help reduce energy consumption and extend the useful lives of each light. Significant changes to appropriations or notable items for FY 2023 include: Item/Project Cost Revenue Changes  No increase in maintenance assessment due to adequate fund balance $0 Expenditure Changes  Decrease utility services in residential lighting due to more efficient LED systems $5,000  Increase in repair and maintenance supplies in residential lighting due to anticipated cost increases based on inflation factors $5,000  Increase in repair and maintenance supplies in commercial lighting due to anticipated cost increases based on inflation factors $4,000 Proposed Fiscal Year 2023 Budget Page 91 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Miscellaneous Revenues 2400-362000 Other Miscellaneous Revenue - 20 - - - 2400-363010 Maintenance Assessments 99,785 109,403 105,684 60,296 105,684 2400-363040 Penalty & Interest Special Assessments 350 424 300 288 350 100,135 $ 109,847 $ 105,984 $ 60,584 $ 106,034 $ Total Revenues 100,135 $ 109,847 $ 105,984 $ 60,584 $ 106,034 $ Beginning Budgetary Fund Balance 81,250 $ 92,594 $ Total Resources 187,234 $ 198,628 $ Expenditures Personnel 2400-430263-110-0 Salaries and Wages 18,300 19,726 19,392 10,152 20,769 2400-430263-120-0 Overtime 45 84 176 4 177 2400-430263-140-0 Employer Contributions 6,579 9,596 8,557 4,214 9,248 24,924 $ 29,406 $ 28,125 $ 14,371 $ 30,194 $ Materials and Services 2400-430263-220-0 Operating Supplies 101 32 - 26 - 2400-430263-230-0 Repair & Maintenance Supplies 18,913 7,550 10,000 177 15,000 2400-430263-340-0 Utility Services 34,329 34,866 35,000 9,191 30,000 2400-430263-360-0 Repair & Maintenance Services 2,305 - 20,000 - 20,000 2400-430263-510-0 Insurance 499 495 672 [PHONE REDACTED]-430263-880-0 Administrative Costs 625 757 843 281 938 56,773 $ 43,699 $ 66,515 $ 10,311 $ 66,710 $ Capital 2400-430263-940-0 Machinery & Equipment 17,047 - - - - 17,047 $ - $ - $ - $ - $ Total Expenditures 98,743 $ 73,105 $ 94,640 $ 24,682 $ 96,904 $ Ending Budgetary Fund Balance 92,594 $ 101,723 $ Residential Lighting District Fund - 2400 Proposed Fiscal Year 2023 Budget Page 92 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Miscellaneous Revenues 2410-362000 Other Miscellaneous Revenue 20,082 - - - - 2410-363010 Maintenance Assessments 97,774 107,098 103,428 53,421 103,428 2410-363040 Penalty & Interest - Assessments 406 390 250 273 350 118,261 $ 107,488 $ 103,678 $ 53,694 $ 103,778 $ Total Revenues 118,261 $ 107,488 $ 103,678 $ 53,694 $ 103,778 $ Beginning Budgetary Fund Balance 171,895 $ 218,433 $ Total Resources 275,573 $ 322,211 $ Expenditures Personnel 2410-430263-110-0 Salaries and Wages 18,300 19,726 19,392 10,152 20,769 2410-430263-120-0 Overtime 45 84 176 4 177 2410-430263-140-0 Employer Contributions 6,579 9,596 8,557 4,214 9,248 24,924 $ 29,406 $ 28,125 $ 14,371 $ 30,194 $ Materials and Services 2410-430263-220-0 Operating Supplies 103 127 500 [PHONE REDACTED]-430263-230-0 Repair & Maintenance Supplies 11,641 3,331 6,000 1,471 10,000 2410-430263-340-0 Utility Services 15,394 12,631 16,000 3,452 16,000 2410-430263-360-0 Repair & Maintenance Services 1,296 - 5,000 - 5,000 2410-430263-510-0 Insurance 499 495 672 [PHONE REDACTED]-430263-880-0 Administrative Costs 625 757 843 281 938 29,559 $ 17,340 $ 29,015 $ 5,947 $ 33,210 $ Total Expenditures 54,483 $ 46,746 $ 57,140 $ 20,318 $ 63,404 $ Ending Budgetary Fund Balance 218,433 $ 258,807 $ Commercial Lighting District Fund - 2410 Proposed Fiscal Year 2023 Budget Page 93 of 117 ---PAGE BREAK--- BaRSAA Gas Tax Fund Purpose The Bridge and Road Safety and Accountability Act (BaRSAA) Program was established by House Bill 473 during the 2017 Legislature that is funded by an increase in the gas tax for the State of Montana. The BaRSAA program funds are allocated to each city, town, and county in Montana using the same allocation formula as the originally allocated gas tax. The Montana Department of Transportation must allocate funds by March 1st of each year. Local governments must match the program funds requested in a ratio of 20:1 and identify a project to request funds. The City has 5 years from the date of receipt to spend the monies received. FY 2023 Objectives The objective of the BaRSAA Gas Tax Fund for this fiscal year is to expend accumulated funds on the Monegan Road Project that will pave the roadway from the Parks Ship to J.P. Road. Other funds are budgeting in the Streets and Alley Fund ($250,000) and the Stormwater Fund ($100,000). Proposed Fiscal Year 2023 Budget Page 94 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Intergovernmental 2821-335040 Gasoline Tax Apportionment 180,886 185,491 185,000 185,491 200,000 180,886 $ 185,491 $ 185,000 $ 185,491 $ 200,000 $ Miscellaneous Revenues 2821-365000 Contributions and Donations 80,259 - - - - 80,259 $ - $ - $ - $ - $ Other Financing Sources 2821-383000 Interfund Operating Transfer In 7,350 9,275 10,945 9,275 10,000 7,350 $ 9,275 $ 10,945 $ 9,275 $ 10,000 $ Total Revenues 268,495 $ 194,765 $ 195,945 $ 194,765 $ 210,000 $ Beginning Budgetary Fund Balance 327,050 $ 548,603 $ Total Resources 522,995 $ 758,603 $ Expenditures Capital 2821-430200-932-0 Street Improvements 299,519 - - - 700,000 2821-430230-930-0 Improvements Other than Buildings - - - - - 299,519 $ - $ - $ - $ 700,000 $ Total Expenditures 299,519 $ - $ - $ - $ 700,000 $ Ending Budgetary Fund Balance 522,995 $ 58,603 $ BaRSAA Gas Tax Fund - 2821 Proposed Fiscal Year 2023 Budget Page 95 of 117 ---PAGE BREAK--- Street Fund Purpose The Street Fund provides budget authority to support the operation, maintenance and improvements of the streets and storm drainage systems of the City of Whitefish. FY 2023 Objectives The objective of the Street Fund for this fiscal year is to provide street maintenance and improvements for the driving, walking and bicycling public. Typical maintenance activities include street sweeping, asphalt repairs and preventative maintenance, snow and ice removal, and upkeep of traffic signs and markings. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in Intergovernmental revenues as the City was not awarded the Transportation Alternatives Grant in FY 2022 $562,000  Street Maintenance Assessment proposed to increase 4% to cover rising costs of operations (assessment was held flat in FY 2021 and FY 2022) $43,591 Expenditure Changes  Decrease in personnel services due to formula error in prior year budget. Overall wages and benefits are proposed to increase. $66,271  Increase in repair and maintenance supplies due to rising costs of fuel, asphalt, gravel, paint, etc. $58,700  Decrease in professional services as the Transportation Plan is expected to be complete by June 2022 $90,000  Increase in repair and maintenance services due to rising prices from contractors $25,020  Increase in contracted workers for snow and ice removal due to anticipated hauling from the Snow Lot to the City Shop $20,000  #1 Capital Improvement – Sidewalk Extension Project $25,000  #2 Capital Improvement – Viaduct Improvements $300,000  #3 Capital Improvement – Monegan Road Project $250,000  #1 Capital Equipment – Snow Plow – 8’ $5,000  #2 Capital Equipment – Snow Plow – 10’ $10,000  #3 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #4 Capital Equipment – Pickup 4 x 4 (split Streets/Water/Wastewater) $12,000  #5 Capital Equipment – Asphalt Recycling Machine $35,000 Proposed Fiscal Year 2023 Budget Page 96 of 117 ---PAGE BREAK--- Street Fund  #6 Capital Equipment – Mastic Machine to increase productivity for asphalt maintenance $97,000  #7 Capital Equipment – Shop Door Replacement (split Streets/Water/Wastewater) $5,000  #8 Capital Equipment – EV Charging Stations (2 including install) $6,000 Proposed Fiscal Year 2023 Budget Page 97 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Licenses and Permits 2110-322031 Cable T.V. Franchise Fee 111,374 127,364 125,000 57,487 118,000 2110-322035 Water Utility ROW Fee 174,458 189,896 181,950 127,315 183,406 2110-322036 Wastewater Utility ROW Fee 184,934 199,498 208,109 108,767 214,768 2110-323022 Street Excavation Permit 5,750 3,645 4,500 1,150 4,500 476,517 $ 520,403 $ 519,559 $ 294,719 $ 520,674 $ Intergovernmental 2110-331110 Federal Disaster Aid - CARES ACT 153 260 - - - 2110-334000 State Grants - Transportation Alternatives - - 562,000 - - 2110-335040 Gasoline Tax Apportionment 158,382 161,565 163,951 68,313 163,951 158,536 $ 161,824 $ 725,951 $ 68,313 $ 163,951 $ Charges for Services 2110-343370 Plan Review / Construction Oversight 2,474 16 1,400 267 1,400 2,474 $ 16 $ 1,400 $ 267 $ 1,400 $ Miscellaneous Revenues 2110-362000 Other Miscellaneous Revenue 30,173 20,496 15,000 36,455 15,000 2110-363010 Maintenance Assessments 1,015,984 1,109,579 1,089,780 594,423 1,133,372 2110-363040 Penalty & Interest Special Assessments 3,640 3,963 2,800 2,992 3,500 2110-363050 Latecomer Fee (1,896) 4,151 - - - 1,047,901 $ 1,138,189 $ 1,107,580 $ 633,870 $ 1,151,872 $ Other Financing Sources 2110-382010 Sale of General Fixed Assets 15,495 6,300 - - - 15,495 $ 6,300 $ - $ - $ - $ Total Revenues 1,700,922 $ 1,826,733 $ 2,354,490 $ 997,169 $ 1,837,897 $ Beginning Budgetary Fund Balance 2,770,994 $ 2,657,346 $ Total Resources 5,125,485 $ 4,495,243 $ Street and Alley Fund - 2110 Proposed Fiscal Year 2023 Budget Page 98 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Street and Alley Fund - 2110 Expenditures - Street and Alley Personnel 2110-430200-110-0 Salaries and Wages 407,331 371,023 405,594 200,026 385,713 2110-430200-111-0 Seasonal / Temporary 2,839 237 2,376 - 2,970 2110-430200-112-0 Permanent Part Time 5,188 7,512 12,969 4,974 13,961 2110-430200-120-0 Overtime 3,212 6,591 6,563 2,990 6,603 2110-430200-140-0 Employer Contributions 171,980 184,349 196,340 85,014 181,584 2110-430200-147-0 Medical Deduction Reimbursement 534 634 - 192 - 591,083 $ 570,346 $ 623,842 $ 293,196 $ 590,831 $ Materials and Services 2110-430200-210-0 Office Supplies & Materials 1,362 834 2,000 625 2,200 2110-430200-220-0 Operating Supplies 13,294 27,203 14,150 3,816 15,490 2110-430200-230-0 Repair & Maintenance Supplies 108,013 110,537 127,000 59,201 185,700 2110-430200-310-0 Communication & Transportation 279 93 400 [PHONE REDACTED]-430200-320-0 Printing, Duplicating, & Binding 877 72 1,000 18 1,200 2110-430200-330-0 Publicity, Subscriptions & Dues 12,237 13,788 17,500 16,002 23,972 2110-430200-340-0 Utility Services 15,222 13,723 17,500 4,581 15,545 2110-430200-350-0 Professional Services 15,600 89,764 158,600 55,136 68,600 2110-430200-360-0 Repair & Maintenance Services 128,211 27,268 234,725 15,907 259,745 2110-430200-370-0 Travel & Training 1,608 (324) 10,500 683 11,550 2110-430200-390-0 Other Purchased Services 294 140 500 394 1,000 2110-430200-510-0 Insurance 18,952 24,268 23,877 20,514 27,459 2110-430200-530-0 Rent / Lease 929 408 1,296 - 1,300 2110-430200-540-0 Special Assessments 29,217 29,262 29,500 29,222 29,500 2110-430200-880-0 Administrative Costs 15,121 18,924 18,705 6,225 20,464 361,215 $ 355,960 $ 657,253 $ 212,571 $ 664,324 $ Capital 2110-430200-932-0 Street Improvements 100 - 912,000 - 575,000 2110-430200-940-0 Machinery & Equipment 53,233 62,490 242,130 56,599 159,130 53,333 $ 62,490 $ 1,154,130 $ 56,599 $ 734,130 $ Other Financing Sources 2110-430200-820-0 Transfers to Other Funds 7,350 9,275 10,945 9,275 10,000 7,350 $ 9,275 $ 10,945 $ 9,275 $ 10,000 $ Total Street and Alley Expenditures 1,012,981 $ 998,071 $ 2,446,170 $ 571,640 $ 1,999,285 $ Proposed Fiscal Year 2023 Budget Page 99 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Street and Alley Fund - 2110 Expenditures - Snow and Ice Removal Personnel 2110-430251-110-0 Salaries and Wages 17,211 141 60,859 700 42,857 2110-430251-120-0 Overtime 2,100 1,517 7,535 - 5,282 2110-430251-140-0 Employer Contributions 8,290 767 33,181 151 20,176 27,602 $ 2,424 $ 101,575 $ 852 $ 68,315 $ Materials and Services 2110-430251-220-0 Operating Supplies 633 - - - - 2110-430251-230-0 Repair & Maintenance Supplies 66,164 46,918 80,000 18,274 83,000 2110-430251-360-0 Repair & Maintenance Services 371 621 17,500 - 20,000 2110-430251-397-0 Contracted Workers 10,590 27,170 70,000 - 90,000 2110-430251-510-0 Insurance 1,734 518 2,894 2,731 3,328 79,491 $ 75,227 $ 170,394 $ 21,005 $ 196,328 $ Capital 2110-430251-940-0 Machinery & Equipment - - - 55,902 15,000 - $ - $ - $ 55,902 $ 15,000 $ Total Ice & Snow Expenditures 107,093 $ 77,651 $ 271,969 $ 77,759 $ 279,644 $ Total Street Fund Expenditures 1,120,074 $ 1,075,723 $ 2,718,139 $ 649,400 $ 2,278,929 $ Ending Budgetary Fund Balance 2,407,346 $ 2,216,314 $ Proposed Fiscal Year 2023 Budget Page 100 of 117 ---PAGE BREAK--- Stormwater Fund Purpose The Stormwater Fund provides budget authority to support the operation, maintenance, and improvement of the City’s stormwater system. FY 2023 Objectives The objectives of the Stormwater Fund for this fiscal year are to provide continuing maintenance and improvements for the City’s stormwater system, as well as contract services necessary to implement environmental regulations. The Fund is supported by a stormwater utility assessment on all properties within the City. In FY 2011 the assessment was reduced from $72 per parcel to $12.53 to provide relief to taxpayers during the recession. The assessment has remained at $12.53 through FY 2018. The FY 2019 budget and FY 2020 budget increased the assessment up to $77.53 to cover the actual costs of maintenance and capital improvements needed for the Stormwater system. Due to the pandemic, assessments were held flat for FY 2021 and FY 2022. Furthermore, the FY 2023 budget assumes no rate changes as reserves are adequate and funding for current and future projects is adequate. Significant or changed appropriations during FY 2023 are: Item/Project Amount Expenditure Changes  Increase in professional services to pay for the 5‐year Impact Fee Update for Stormwater. $10,000  #1 Capital Improvement Project – Sump Pump Collection (carried over from FY 2022) $50,000  #2 Capital Improvement Project – Texas Avenue stormwater improvements as part of the Texas Avenue Reconstruction Project primarily funded by Resort Tax $150,000  #3 Capital Improvement Project – Armory Road Drainage Improvements including Engineering and Construction (carried over from FY 2022) $43,100  #4 Capital Improvement Project – Riverside Stormwater Treatment Pond BMP Improvements ($25K carried over from FY 2022) $200,000  #5 Capital Improvement Project – Stormwater improvements for the Monegan Road Reconstruction Project $100,000  #5 Capital Improvement Project – Stormwater improvements for Whitefish Avenue ‐ Rivers Edge Drainage (carried over from FY 2022 $100,000 Proposed Fiscal Year 2023 Budget Page 101 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Charges for Services 2525-343370 Plan Review / Construction Oversight 14,900 19,850 15,000 6,900 15,000 14,900 $ 19,850 $ 15,000 $ 6,900 $ 15,000 $ Miscellaneous 2525-363010 Maintenance Assessments 409,250 454,968 449,441 249,388 449,441 2525-363040 Penalty & Interest Special Assessments 1,293 1,657 600 1,276 1,300 410,543 $ 456,625 $ 450,041 $ 250,664 $ 450,741 $ Total Revenues 425,443 $ 476,475 $ 465,041 $ 257,564 $ 465,741 $ Beginning Budgetary Fund Balance 1,225,236 $ 1,157,414 $ Total Resources 1,690,278 $ 1,623,155 $ Expenditures Personnel 2525-430235-110-0 Salaries and Wages 99,207 87,813 103,404 51,308 107,830 2525-430235-120-0 Overtime 963 1,118 2,154 531 2,163 2525-430235-140-0 Employer Contributions 45,067 45,612 49,885 21,851 52,283 2525-430235-147-0 Medical Deduction Reimbursement - 31 - 48 - 145,237 $ 134,574 $ 155,443 $ 73,738 $ 162,276 $ Materials and Services 2525-430235-220-0 Operating Supplies - - 1,000 - 4,000 2525-430235-230-0 Repair & Maintenance Supplies 366 - 7,000 - 8,000 2525-430235-310-0 Communication & Transportation - - - - 1,000 2525-430235-330-0 Publicity, Subscriptions & Dues 495 300 1,000 - 1,000 2525-430235-350-0 Professional Services - - - - 10,000 2525-430235-360-0 Repair & Maintenance Services - - 22,000 - 23,000 2525-430235-370-0 Travel & Training 595 - 2,500 - 2,500 2525-430235-390-0 Other Purchased Services - 42 - - - 2525-430235-510-0 Insurance 2,435 2,657 3,593 3,391 4,132 2525-430235-540-0 Special Assessments - 384 - - - 2525-430235-730-0 Grants to other Institutions 6,667 - 6,667 6,667 6,667 2525-430235-880-0 Administrative Costs 3,723 4,450 4,661 1,551 5,136 14,280 $ 7,833 $ 48,421 $ 11,609 $ 65,435 $ Capital 2525-430235-930 Improvements Other than Buildings 119,891 96,495 365,000 2,837 643,100 2525-430235-940 Machinery and Equipment - - 169,000 - - 119,891 $ 96,495 $ 534,000 $ 2,837 $ 643,100 $ Total Expenditures 279,408 $ 238,902 $ 737,864 $ 88,184 $ 870,811 $ Ending Budgetary Fund Balance 952,414 $ 752,344 $ Stormwater Fund - 2525 Proposed Fiscal Year 2023 Budget Page 102 of 117 ---PAGE BREAK--- Water Fund Purpose The Water Fund provides budget authority to support the operation, maintenance and improvement of the water system of the City of Whitefish. FY 2023 Objectives The objective of the Water Fund for this fiscal year is to supply potable water to City water customers and provide preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Decrease in grant revenue since the City was not awarded the competitive infrastructure grant for the Spokane Avenue Cast Iron Water Main Replacement Project $2,454,142  Metered water sales are budgeted to increase 0.8% based on the likely proposed increase in accordance with the rate study. Rates have been held flat in FY 2021 and FY 2022 $29,112  Increase in water impact fees based on year‐to‐date actuals $100,000  Increase in the Transfer from Resort Tax due to anticipated higher collections based on year‐to‐date actuals and projections $362,982 Expenditure Changes  Increase in personnel services related to higher wages and benefit costs $41,116  Increases in repair and maintenance supplies and services due to increasing procurement costs for fuel and parts and painting of the valve house $40,257  Increase in professional services for the 5‐year Impact Fee Update for Water $10,000  Increase in legal services fees for defense attorneys for the Impact Fee Civil Complaint $50,000  Estimated budget authority needed for the refund of water impact fees for certain projects ‐ pending internal audit $100,000  Decrease in property tax relief transfer for amounts estimated to be received over the required debt payments (Total transfer is estimated to be $94,743) $38,120  Contribution to AIS Inspection Station at State Park for FY 2023 for personnel costs $48,744  Continued contribution to Whitefish Lake Institute $6,667  #1 Capital Improvement – New Roofing for Upper and Lower Grouse Water Tanks $30,000  #2 Capital Improvement – Cast Iron Water Main Replacement – Spokane Avenue (25% Impact Fees) $2,500,000  #3 Capital Improvement – Water Plant Remote Telemetry (remote gate control) $100,000  #4 Capital Improvement – South Water Storage and Production $500,000 Proposed Fiscal Year 2023 Budget Page 103 of 117 ---PAGE BREAK--- Water Fund  #5 Capital Improvement – Lower Grouse Pump $10,000  #6 Capital Improvement – Reinstate First Creek $5,000  #1 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #2 Capital Equipment – Pickup 4 x 4 (split Streets/Water/Wastewater) $12,000  #3 Capital Equipment – Asphalt Recycling Machine (split Streets/Water/Wastewater) $35,000  #4 Capital Equipment – Shop Door Replacement (split Streets/Water/Wastewater) $5,000  #1 Utility Billing Project – Automatic Meter Reading System (split with Water/Wastewater) $75,000  #2 Utility Billing Project – Handheld Meter Reader $3,100 Proposed Fiscal Year 2023 Budget Page 104 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Intergovernmental 5210-331110 Federal Disaster Aid - CARES ACT 415 636 3,908,284 - 1,454,142 5210-334121 DNRC Grants - 31,886 - - - 5210-334143 DEQ Grant - - - - - 415 $ 32,522 $ 3,908,284 $ - $ 1,454,142 $ Charges for Services 5210-341077 5% Admin Fee for Impact Fees 31,275 37,905 11,250 18,115 22,500 5210-343021 Metered Water Sales 3,489,166 3,797,914 3,639,000 2,259,157 3,668,112 5210-343024 Sales of Water Materials & Supplies 410 - - - - 5210-343025 Water Impact Fees/Permits 608,104 754,738 350,000 354,836 450,000 5210-343026 Water Installation Charges 103,897 98,939 80,000 48,100 80,000 5210-343027 Miscellaneous Water Revenue 28,635 33,213 28,000 19,629 28,000 5210-343029 Late Fee 25,985 16,490 35,000 - 15,000 5210-343370 Plan Review / Construction Oversight 3,807 125 2,500 267 2,500 4,291,279 $ 4,739,325 $ 4,145,750 $ 2,700,104 $ 4,266,112 $ Miscellaneous 5210-363050 Latecomer Fee 658 2,671 3,000 - 3,000 658 $ 2,671 $ 3,000 $ - $ 3,000 $ Investment Earnings 5210-371010 Investment Earnings 113,496 47,002 17,000 12,904 24,000 113,496 $ 47,002 $ 17,000 $ 12,904 $ 24,000 $ Other Financing Sources 5210-381020 Revenue Bonds - 7,829,620 - 1,041,152 - 5210-382010 Sale of General Fixed Assets - 3,000 - - - 5210-383029 Resort Tax Transfer (Haskill Basin Bond) 1,048,793 1,175,865 1,178,055 944,158 1,541,037 1,048,793 $ 9,008,485 $ 1,178,055 $ 1,985,310 $ 1,541,037 $ Total Revenues 5,454,641 $ 13,830,005 $ 9,252,089 $ 4,698,317 $ 7,288,291 $ Beginning Total Water Balance 9,674,096 $ 8,123,949 $ Beginning Water Impact Fee Balance 2,396,017 $ 2,165,238 $ Debt Service Reserves and Haskill Surplus 1,210,022 $ 1,147,829 $ Unrestricted Working Capital 6,068,057 $ 4,810,883 $ Water Fund - 5210 Proposed Fiscal Year 2023 Budget Page 105 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Water Fund - 5210 Expenditures Personnel 5210-430500-110 Salaries and Wages 784,232 750,123 788,045 402,819 823,366 5210-430500-111 Seasonal / Temporary 378 462 2,376 - 2,970 5210-430500-112 Permanent Part Time 13,262 15,494 24,931 9,451 24,695 5210-430500-120 Overtime 20,609 27,419 19,178 11,819 19,488 5210-430500-140 Employer Contributions 337,923 365,929 376,758 172,768 381,885 5210-430500-147 Medical Deduction Reimbursement 806 1,258 - 312 - 1,157,210 $ 1,160,685 $ 1,211,288 $ 597,169 $ 1,252,404 $ Materials and Services 5210-430500-210 Office Supplies & Materials 2,915 2,075 3,500 1,048 3,850 5210-430500-220 Operating Supplies 55,092 62,937 68,370 26,706 63,640 5210-430500-230 Repair & Maintenance Supplies 116,552 128,413 237,093 81,612 253,858 5210-430500-310 Communication & Transportation 20,325 16,990 23,000 7,671 15,500 5210-430500-320 Printing, Duplicating, & Binding 1,643 730 2,000 381 2,100 5210-430500-330 Publicity, Subscriptions & Dues 19,848 22,320 32,040 27,247 34,342 5210-430500-340 Utility Services 71,375 70,808 64,350 33,566 50,935 5210-430500-350 Professional Services 31,816 57,174 44,650 18,601 55,150 5210-430500-352 Legal Services (Impact Fee Complaint) - - - - 50,000 5210-430500-360 Repair & Maintenance Services 38,932 27,032 34,658 16,833 58,150 5210-430500-370 Travel & Training 5,748 920 15,700 3,269 16,170 5210-430500-390 Other Purchased Services 23,245 20,441 23,500 11,879 23,500 5210-430500-397 Contracted Workers - 1,395 4,500 - - 5210-430500-510 Insurance 35,464 39,043 52,079 45,475 59,891 5210-430500-530 Rent / Lease 12,248 1,391 13,296 12,260 13,296 5210-430500-540 Special Assessments 17,109 14,056 19,055 3,170 19,055 5210-430500-545 Utility ROW Fee 174,458 189,896 181,950 127,315 183,406 5210-430500-730 Grants to other Institutions 14,667 7,000 6,667 6,667 6,667 5210-430500-800 Impact Fee Refunds - - - - 100,000 5210-430500-880 Administrative Costs 30,001 35,345 36,319 12,086 39,174 671,436 $ 697,965 $ 862,727 $ 435,786 $ 1,048,683 $ Capital 5210-430600-920 Buildings - - - - 30,000 5210-430500-930 Improvements Other than Buildings - 9,104,973 6,180,044 883,648 3,115,000 5210-430500-940 Machinery & Equipment - 67,166 67,100 56,599 134,230 - $ 9,172,140 $ 6,247,144 $ 940,248 $ 3,279,230 $ Debt Service 5210-490500-610 Principal - 442,000 550,000 175,000 554,000 5210-490500-611 Principal - Haskill Basin C.E. Bond - 927,000 991,000 495,000 1,081,000 5210-490500-620 Interest 19,296 90,987 278,507 79,628 276,016 5210-490500-621 Interest - Haskill Basin C.E. Bond 137,625 115,913 92,313 49,250 66,975 156,921 $ 1,575,900 $ 1,911,820 $ 798,878 $ 1,977,992 $ Other Financing Uses 5210-521000-822 Transfer to Parks and Recreation Fund 48,498 49,302 43,331 - 48,774 5210-521002-820 Transfers to Other Funds 107,692 60,168 132,953 132,953 94,743 156,190 $ 109,470 $ 176,284 $ 132,953 $ 143,517 $ Total Expenditures 2,141,758 $ 12,716,160 $ 10,409,263 $ 2,905,033 $ 7,701,825 $ Ending Total Water Balance 8,516,922 $ 7,710,415 $ Ending Water Impact Fee Balance 2,496,017 $ 1,890,238 $ Debt Service Reserves and Haskill Surplus 1,210,022 $ 1,147,829 $ Unrestricted Working Capital 4,810,883 $ 4,672,348 $ Proposed Fiscal Year 2023 Budget Page 106 of 117 ---PAGE BREAK--- Wastewater Fund Purpose The Wastewater Fund provides budget authority to support the operation, maintenance and improvement of the City of Whitefish wastewater system. FY 2023 Objectives The objective of the Wastewater Fund for this fiscal year is to collect and treat the community’s wastewater and provide for preventative and emergency maintenance for the system as needed. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Increase in sewer service charges based a proposed 3.2% increase in accordance with the rate study. There were no rate increases in FY 2021 and FY 2022 $133,190  Increase in wastewater impact fees based on year‐to‐date figures and possible economic changes $100,000  Decrease in grant revenue 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  Loan proceeds for FY 2023 will cover the completion of the WWTP Upgrade Project including decommissioning and sludge removal of the existing lagoons $1,500,000 Expenditure Changes  Increase in personnel services due to higher wages and benefit costs $106,343  Decrease in operating supplies due to the new plant $93,450  Decrease in repair and maintenance services due to the completion of the Rest Haven Meter Project $203,460  Decrease in professional services due to the completion of the Rest Haven Meter Project that necessitated plumbing assistance and also includes an offsetting increase for the 5‐year Impact Fee Update for Wastewater ($10,000) $70,000  Increase in legal services fees for defense attorneys for the Impact Fee Civil Complaint $50,000  Decrease in repair and maintenance supplies due to the anticipated completion of a significant repair to the headworks at the main lift station of the treatment plant $55,711  Estimated budget authority needed for the refund of wastewater impact fees for certain projects ‐ pending internal audit $125,000  #1 Capital Improvement – WWTP Upgrade (Decommissioning of Lagoons) $1,500,000 Proposed Fiscal Year 2023 Budget Page 107 of 117 ---PAGE BREAK--- Wastewater Fund  #2 Capital Improvement – Manhole & Pipe Rehab – Lining Downtown Sewers $500,000  #3 Capital Improvement – Resthaven Improvements $30,000  #1 Capital Equipment – RTK Base Station (split Streets/Water/Wastewater) $4,130  #2 Capital Equipment – Pickup 4 x 4 (split Streets/Water/Wastewater) $12,000  #3 Capital Equipment – Asphalt Recycling Machine (split Streets/Water/Wastewater) $35,000  #4 Capital Equipment – Shop Door Replacement (split Streets/Water/Wastewater) $5,000  #5 Capital Equipment – Jet‐Away Sewer Cleaner (for smaller easement areas) $75,000  #1 Utility Billing Project – Automatic Meter Reading System (split Water/Wastewater) $75,000  #2 Utility Billing Project – Handheld Meter Reader $3,100 Proposed Fiscal Year 2023 Budget Page 108 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Intergovernmental 5310-331000 Federal Grants 270,000 - - - - 5310-331110 Federal Disaster Aid - CARES ACT 393 - - - - 5310-334120 Treasure State Endowment Program 612,500 - 12,500 - - 5310-334121 DNRC Grants 112,500 - 12,500 - - 5310-336020 State Contribution to Retirement 17,773 - - - - 1,013,166 $ - $ 25,000 $ - $ - $ Charges for Services 5310-341077 5% Admin Fee for Impact Fees 47,814 44,477 20,000 25,293 25,000 5310-343031 Sewer Service Charges 3,698,684 3,989,963 4,162,180 2,176,055 4,295,370 5310-343032 Sewer Inspection Fee 3,280 6,158 2,000 3,905 2,000 5310-343033 Wastewater Impact Fees/Permits 959,816 907,985 400,000 501,386 500,000 5310-343034 Big Mtn Sewer Permits / PIF 26,616 194,485 20,000 135,524 50,000 5310-343036 Miscellaneous Sewer Revenue 14,239 6,244 3,000 939 3,000 5310-343370 Plan Review / Construction Oversight 3,333 228 2,000 266 2,000 4,753,782 $ 5,149,540 $ 4,609,180 $ 2,843,368 $ 4,877,370 $ Miscellaneous 5310-362000 Other Miscellaneous Revenue - (3,852) - - - 5310-363050 Latecomer Fee 1,466 1,302 - 100 - 1,466 $ (2,550) $ - $ 100 $ - $ Investment Earnings 5310-371010 Investment Earnings 63,531 25,155 21,000 7,174 15,000 63,531 $ 25,155 $ 21,000 $ 7,174 $ 15,000 $ Other Financing Sources 5310-381070 Proceeds from Notes - 14,494,630 1,489,000 823,522 1,500,000 5310-382010 Sale of General Fixed Assets - 3,000 - - - - $ 14,497,630 $ 1,489,000 $ 823,522 $ 1,500,000 $ Total Revenues 5,831,946 $ 19,669,774 $ 6,144,180 $ 3,674,164 $ 6,392,370 $ Beginning Total Wastewater Balance 5,617,568 $ 4,680,691 $ Beginning Water Impact Fee Balance 1,340,486 $ 1,233,540 $ Debt Service Reserves 795,531 $ 814,942 $ Unrestricted Working Capital 3,481,551 $ 2,632,209 $ Wastewater Fund - 5310 Proposed Fiscal Year 2023 Budget Page 109 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Wastewater Fund - 5310 Expenditures Personnel 5310-430600-110 Salaries and Wages 760,363 755,538 824,862 428,712 903,014 5310-430600-111 Seasonal / Temporary 378 429 2,448 - 3,060 5310-430600-112 Permanent Part Time 12,859 15,099 24,428 9,202 24,167 5310-430600-120 Overtime 8,465 12,981 9,608 5,547 9,922 5310-430600-140 Employer Contributions 322,454 349,494 383,658 178,961 411,184 5310-430600-147 Medical Deduction Reimbursement 831 1,378 - 168 - 1,105,350 $ 1,134,918 $ 1,245,004 $ 622,589 $ 1,351,347 $ Materials and Services 5310-430600-210 Office Supplies & Materials 2,540 1,986 3,000 1,000 3,300 5310-430600-220 Operating Supplies 189,131 168,870 192,350 31,926 98,900 5310-430600-230 Repair & Maintenance Supplies 109,868 137,033 420,793 111,564 217,333 5310-430600-310 Communication & Transportation 19,611 15,742 23,000 7,375 15,500 5310-430600-320 Printing, Duplicating, & Binding 1,434 722 1,000 378 1,200 5310-430600-330 Publicity, Subscriptions & Dues 21,518 24,877 30,750 20,313 33,942 5310-430600-340 Utility Services 105,245 91,328 80,250 41,091 102,175 5310-430600-350 Professional Services 107,001 56,822 169,100 27,338 99,100 5310-430600-352 Legal Services - - - - 50,000 5310-430600-360 Repair & Maintenance Services 35,454 79,031 92,711 45,051 37,000 5310-430600-370 Travel & Training 6,212 399 15,700 3,381 16,170 5310-430600-390 Other Purchased Services 19,063 13,436 18,500 7,620 22,500 5310-430600-397 Contracted Workers - - 1,500 - - 5310-430600-510 Insurance 30,696 35,608 46,391 39,853 53,350 5310-430600-530 Rent / Lease 2,384 1,332 2,506 - 2,506 5310-430600-540 Special Assessments 410 315 875 [PHONE REDACTED]-430600-541 State Assessments & Fees 4,800 - 7,000 - 7,000 5310-430600-545 Utility ROW Fee 184,934 199,498 208,109 108,767 214,768 5310-430600-730 Grants to other Institutions 6,666 - 6,667 6,667 6,666 5310-430600-800 Impact Fee Refund - - - - 125,000 5310-430600-880 Administrative Costs 28,098 33,906 37,330 12,423 42,272 875,063 $ 860,904 $ 1,357,532 $ 465,158 $ 1,149,182 $ Capital 5310-430600-930 Improvements Other than Buildings 8,588,274 11,525,230 2,809,000 961,654 2,030,000 5310-430600-940 Machinery & Equipment 484,001 95,378 201,400 56,599 209,230 9,072,275 $ 11,620,609 $ 3,010,400 $ 1,018,253 $ 2,239,230 $ Debt Service 5310-490500-610 Principal 447,000 1,028,000 1,053,000 620,000 1,057,000 5310-490500-620 Interest 82,339 319,035 527,587 261,148 506,004 529,339 $ 1,347,035 $ 1,580,587 $ 881,148 $ 1,563,004 $ Total Expenditures 11,582,027 $ 14,963,466 $ 7,193,523 $ 2,987,149 $ 6,302,763 $ Ending Total Wastewater Balance 4,568,225 $ 4,770,298 $ Ending Water Impact Fee Balance 740,486 $ 1,608,540 $ Debt Service Reserves 1,195,531 $ 871,942 $ Unrestricted Working Capital 2,632,209 $ 2,289,816 $ Proposed Fiscal Year 2023 Budget Page 110 of 117 ---PAGE BREAK--- Solid Waste Purpose The Solid Waste Fund provides budget authority to support contract and administrative services for the solid waste collection program. FY 2023 Objectives The objective of the Solid Waste Fund for this budget year is to administer the City’s solid waste collection contract with Republic Services. The recently approved contract requires Republic Services to provide collection services for refuse, with the City assuming certain customer assistance services, billing, and general administrative support services for the solid waste collection program. Significant or changed appropriations during FY 2023 are: Item/Project Amount Revenue Changes  Charges for services revenue is budgeted to increase due to the anticipated transition to bear‐resistant containers, as well as a 4.5% proposed rate increase to cover increasing costs from the contractor and costs associated with the City’s administration. No rate increases were made in FY 2021 or FY 2022 even though costs from Republic Services were increased. $423,368 Expenditure Changes  Increase in personnel services is due to the appropriate allocation of employee salaries based on the needs of the program, as well as increasing wages and benefit costs $60,170  Increase in communication and transportation to properly account for the cost of billing $15,000  Increase in other purchased services is based on the increasing contract amount to be paid to Republic Services for the bear‐resistant containers, as well as a partial year rate increase at 3.25% per the contract $320,404 Proposed Fiscal Year 2023 Budget Page 111 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Charges for Services 5410-343041 Garbage Collection Charges - - 1,067,884 597,679 1,496,252 5410-343043 Container Charge - - 5,000 - - - $ - $ 1,072,884 $ 597,679 $ 1,496,252 $ Interest 5410-371010 Investment Earnings 1,334 203 450 154 300 1,334 $ 203 $ 450 $ 154 $ 300 $ Total Revenues 1,334 $ 203 $ 1,073,334 $ 597,833 $ 1,496,552 $ Beginning Working Capital 46,439 $ 27,342 $ Total Resources 1,119,773 $ 1,523,894 $ Solid Waste Fund - 5410 Proposed Fiscal Year 2023 Budget Page 112 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Solid Waste Fund - 5410 Expenses Personnel 5410-430800-110 Salaries and Wages 12,147 29,167 33,656 16,316 76,652 5410-430800-112 Permanent Part Time - 1,185 - - - 5410-430800-120 Overtime - 705 - [PHONE REDACTED]-430800-140 Employer Contributions 3,370 11,332 14,087 6,468 31,152 15,517 $ 42,388 $ 47,743 $ 22,898 $ 107,913 $ Materials and Services 5410-430800-210 Office Supplies & Materials - - - - 500 5410-430800-220 Operating Supplies - 303 500 11 500 5410-430800-230 Repair & Maintenance Supplies - - - - 1,000 5410-430800-310 Communication & Transportation - 2,805 - 6,544 15,000 5410-430800-330 Publicity, Subscriptions & Dues - 292 - 70 2,100 5410-430800-360 Repair & Maintenance Services - - 2,500 - 2,500 5410-430800-370 Travel & Training - - - [PHONE REDACTED]-430800-390 Other Purchased Services - 249,764 1,039,200 452,399 1,359,603 5410-430800-510 Insurance 245 250 1,056 996 1,214 5410-430800-880 Administrative Costs 324 1,288 1,432 476 3,383 568 $ 254,701 $ 1,044,688 $ 460,793 $ 1,386,300 $ Total Expenses 16,086 $ 297,090 $ 1,092,431 $ 483,691 $ 1,494,213 $ Ending Working Capital 27,342 $ 29,680 $ Proposed Fiscal Year 2023 Budget Page 113 of 117 ---PAGE BREAK--- SID Debt Service Funds Purpose The purpose of a Special Improvement District (SID) Fund is to provide budget authority to collect district assessments and to disburse principal and interest payments on behalf of district property owners and to repay the various City funds for the early retirement of externally held SID bonds. SIDs can be formed to address infrastructure needs (i.e. water, sewer, streets, sidewalks, etc.) in specific neighborhoods or areas of the City or on a City‐wide basis. FY 2023 Objectives The objective of the SID Funds for this fiscal year is to meet obligations previously incurred to facilitate various community improvement projects. The SID Revolving Fund is used as security for the SID Bonds outstanding and can be used if assessments do not cover the scheduled debt payments. Currently only two SID Bonds are outstanding including SID 166 (JP Road) and SID 167 (Downtown Parking Facility). Proposed Fiscal Year 2023 Budget Page 114 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Interest 3400-371010 Investment Earnings 2,281 821 400 208 400 2,281 $ 821 $ 400 $ 208 $ 400 $ Total Revenues 2,281 $ 821 $ 400 $ 208 $ 400 $ Beginning Budgetary Fund Balance 234,196 $ 234,596 $ Total Resources 234,596 $ 234,996 $ Expenditures Other Financing Uses 3400-521002-820 Transfers to SID Funds - - - - - - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $ Ending Budgetary Fund Balance 234,596 $ 234,996 $ SID Revolving Fund - 3400 Proposed Fiscal Year 2023 Budget Page 115 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Miscellaneous Revenues 3545-363020 Bond Principal and Interest Assessments 110,882 106,374 105,348 72,838 105,348 3545-363040 Penalty & Interest Special Assessments 238 182 250 213 250 111,119 $ 106,555 $ 105,598 $ 73,051 $ 105,598 $ Interest 3545-371010 Investment Earnings 1,146 528 240 152 300 1,146 $ 528 $ 240 $ 152 $ 300 $ Total Revenues 112,265 $ 107,083 $ 105,838 $ 73,203 $ 105,898 $ Beginning Budgetary Fund Balance 41,739 $ 66,964 $ Total Resources 147,577 $ 172,863 $ Expenditures Debt Service 3545-490300-610 Principal 65,000 65,000 65,000 - 65,000 3545-490300-620 Interest 21,275 18,285 15,263 7,631 12,208 3545-490300-630 Paying Agent Fees 350 350 350 350 400 86,625 $ 83,635 $ 80,613 $ 7,981 $ 77,608 $ Total Expenditures 86,625 $ 83,635 $ 80,613 $ 7,981 $ 77,608 $ Ending Budgetary Fund Balance 66,964 $ 95,255 $ SID #166 (J.P. Road) Fund - 3545 Proposed Fiscal Year 2023 Budget Page 116 of 117 ---PAGE BREAK--- Account ID Description Actual FY 2020 Actual FY 2021 Budget FY 2022 Actual YTD FY 2022 12-31-2021 Preliminary Budget FY 2023 Revenues Miscellaneous Revenues 3550-363020 Bond Principal and Interest Assessments 77,982 68,083 63,424 37,246 63,424 3550-363040 Penalty & Interest Special Assessments 279 209 200 128 200 78,261 $ 68,292 $ 63,624 $ 37,373 $ 63,624 $ Interest 3550-371010 Investment Earnings 536 220 75 57 100 536 $ 220 $ 75 $ 57 $ 100 $ Total Revenues 78,797 $ 68,512 $ 63,699 $ 37,430 $ 63,724 $ Beginning Budgetary Fund Balance 42,405 $ 46,109 $ Total Resources 106,104 $ 109,833 $ Expenditures Debt Service 3550-490300-610-0 Principal 27,903 29,132 30,417 15,044 31,757 3550-490300-620-0 Interest 32,092 30,859 29,578 14,953 28,238 59,994 $ 59,991 $ 59,995 $ 29,997 $ 59,995 $ Total Expenditures 59,994 $ 59,991 $ 59,995 $ 29,997 $ 59,995 $ Ending Budgetary Fund Balance 46,109 $ 49,838 $ SID #167 (Downtown Parking Facility) Fund - 3550 Proposed Fiscal Year 2023 Budget Page 117 of 117