2015-02-17CVEPIDIAN-- CITY COUNCIL REGULAR
I DA H o MEETING AGENDA
City Council Chambers
33 East Broadway Avenue
Meridian, Idaho
Tuesday, February 17, 2015 at 6:00 PM
1. Roll -Call Attendance
X David Zaremba X Joe Borton
X Charlie Rountree X Keith Bird
X Genesis Milam X Luke Cavener
X Mayor Tammy de Weerd
2. Pledge of Allegiance
3. Community Invocation by Troy Drake with Calvary Chapel
4. Adoption of the Agenda Adopted
5. Consent Agenda Approved
A. Approval of Task Order 10533 to Civil Survey Consultants for the "AMITY
ROAD AND MERIDIAN ROAD WATERLINE EXTENSION, LOCUST GROVE
TO W HARRIS ST" Project for the Not -To -Exceed Amount of $65,947.00
B. Final Order for Approval: FP 15-001 McLinder Subdivision No. 2 by TS
Development, LLC Located at 4650 N. Linder Road and 1437 W. McMillan
Road Request: Final Plat Approval Consisting of Seven (7) Building Lots on
5.37 Acres of Land in the C -N Zoning District
C. FP 15-002 Coleman by Wal-Mart Real Estate Business Trust Located
Norwest Corner of N. Ten Mile Road and W. McMillan Road Request: Final
Plat Approval Consisting of Five (5) Commercial Lots on Approximately
26.08 Acres in the C -G Zoning District
D. FP 15-003 Ventana Commons Subdivision by Ventana, LLC Located East
Side of N. Meridian Road Approximately 1,000 Feet North of E. McMillan
Road Request: Final Plat Approval Consisting of Seventy (70) Single Family
Residential Lots and Five (5) Common Lots on Approximately 18.21 Acres
in the R-8 Zoning District
Meridian City Council Meeting Agenda —Tuesday, February 17, 2015 Page 1 of 3
All materials presented at public meetings shall become property of the City of Meridian.
Anyone desiring accommodation for disabilities related to documents and/or hearing,
please contact the City Clerk's Office at 888-4433 at least 48 hours prior to the public meeting.
E. Memorandum of Understanding Between the City of Meridian and the
Meridian Speedway Regarding a Joint Presentation of the July 4, 2015
Event
F. Resolution No. #15-1048: VAC 15-001 Denison Vacation by Tealey's Land
Surveying Located 3244 W. Salix Drive Request: Vacate a Portion of the 5 -
Foot Wide Public Utility, Drainage and Irrigation (PUDI) Easement Along the
South Boundary Lot 17, Block 11 Platted with Jayker Subdivision No. 1
6. Community Items/Presentations
A. Presentation of FY2014 Audited Financial Report Motion approved to
accept the FY2014 Audited Financial Report
B. Historic Preservation Commission 2014 Annual Report
C. Parks Commission 2014 Annual Report
D. Transportation Commission 2014 Annual Report
7. Items Moved From Consent Agenda None
8. Action Items
A. Continued from January 27, 2015: FP 14-046 Jump Creek by Kent Brown
Located Northwest Corner of N. Black Cat Road and W. McMillan Road
Request: Final Plat Approval Consisting of SixtyOThree (63) Single Family
Residential Lots and Eleven (11) Common Lots on Approximately 16.68
Acres in the R-8 and R-15 Zoning Districts Approved
B. Public Hearing: PP 14-020 Accommodations Subdivision by Providence
Management, LLC Located South Side of E. Falcon Drive and East of S.
Eagle Road Request: Preliminary Plat Approval Consisting of Fourteen
(14) Single Family Residential Lots and Three (3) Common Lots on
Approximately 4.71 Acres in the R-4 Zoning District Approved
9. Future Meeting Topics None
10. Executive Session Per Idaho State Code 67-2345 (1)(a): (a) To consider hiring a
public officer, employee, staff member or individual agent, wherein the respective
qualities of individuals are to be evaluated in order to fill a particular vacancy or
need. This paragraph does not apply to filling a vacancy in an elective office or
deliberations about staffing needs in general
Amended onto the agenda Executive Session per Idaho State Code 67-2345(1)(d):
(d) To Consider Records that are Exempt from Disclosure as Provided in Chapter
3, Title 9, Idaho Code
Meridian City Council Meeting Agenda — Tuesday, February 17, 2015 Page 2 of 3
All materials presented at public meetings shall become property of the City of Meridian.
Anyone desiring accommodation for disabilities related to documents and/or hearing,
please contact the City Clerk's Office at 888-4433 at least 48 hours prior to the public meeting.
Into Executive Session at 7:32 p.m.
Out of Executive Session at 8:05 p.m.
Adjourned at 8:05 p.m.
Meridian City Council Meeting Agenda —Tuesday, February 17, 2015 Page 3 of 3
All materials presented at public meetings shall become property of the City of Meridian.
Anyone desiring accommodation for disabilities related to documents and/or hearing,
please contact the City Clerk's Office at 888-4433 at least 48 hours prior to the public meeting.
Item #8A: Jump Creek Subdivision (FP -14.046)
Application(s):
➢ Final Plat
Location: The site is located near the northwest corner of N. Black Cat Road and W. McMillan Road.
Summary of Request: The proposed final plat consists of 63 residential lots and 11 common lots on approximately 16.68 acres of land
in the R-8 and R-15 zoning districts. This is the first phase of development for Jump Creek Subdivision and the gross density for the
first phase of development is 3.8 dwelling units to the acre. Open space consists of the Black Cat Road street buffer, several passive
open space lots equal to or greater than 5,000 square feet and several drainage lots. Overall open space with this phase is 1.82 acres
which totals approximately 2.1% of the overall open space approved with the preliminary plat. The submitted final complies with the
number of buildable lots and the common open space approved with the preliminary plat.
Outstanding Issue(s) for City Council: None
Written Testimony since Commission Hearing: Kent Brown, Applicant's Representative (in agreement w/ all conditions in the staff
report)
Staff Recommendation: Approval
Notes:
Item #813: Accommodations Subdivision (PP -14.020)
Application(s): Preliminary Plat
Size of property, existing zoning, and location: This site consists of 4.71 acres, is currently zoned R-4, and is located on the south
side E. Falcon Drive, east of S. Eagle Road.
Adjacent Land Use & Zoning: The character of the surrounding area is rural residential in nature but it is transitioning into suburban
residential.
History: In 2006, the property received annexation and preliminary plat approval to develop a residential subdivision formal known as
Harcourt Subdivision. A development agreement was not required with the annexation of the property.
Summary of Request: The applicant requests preliminary plat approval consisting of fourteen (14) residential lots (13 new;1 existing
home to remain) and three (3) common lots on 4.71 acres in the R-4 zoning district. The minimum lot size proposed with the plat is
8,658 square feet; average lot size is 11,718 square feet. The gross density for the proposed subdivision is 2.97 dwelling units to the
acre which is consistent with the LDR designation and the R-4 zone.
Access to this development is proposed via the extension of S. Caleb Court. This roadway provides a connection to E. Falcon Drive
which connects to S. Eagle Road. The Karmelle Subdivision, directly north of the proposed development, also provides a local street
connection to E. Victory Road, Staff is not recommending a stub street as part of the development.
The applicant is proposing to provide 0.21 acres of common open space for the development. The proposed development will have the
right to use the open space and amenities approved and constructed with the Karmelle Subdivision to the north (same developer).
No fencing is shown on the submitted plans however, split rail fencing exists on a portion of the property; this will be removed with the
development of the subdivision. At the P/Z hearing the applicant testified that 6 -foot tall tan vinyl fencing will be constructed around the
perimeter of the proposed development. Where buildable Lots 5 and 7, Block 1 abut the interior common lot, fencing must either be 4 -
foot solid or 6 -foot open vision.
Sample photos were submitted that depict the style of homes proposed for the subdivision. The primary building materials include
stucco, brick, glass and composite roof shingles. The proposed designs are similar to those homes constructed in Karmelle
Subdivision, north of this development. Staff finds the future homes will complement the existing homes in the area and demonstrate
high quality building materials.
Commission Recommendation: Recommended approval at the January 15th hearing.
Summary of Commission Public Hearing:
i. In favor: Zach Evans and Scott Wonders
ii. In opposition: Brady Turner testified in opposition
iii. Commenting: Bod Aldridge and Harold Krasinski
iv. Written testimony: Mike Stott submitted written testimony in opposition
Key Issue(s) of Discussion by Commission:
i. Transitional lost sizes on the south boundary.
ii. Traffic congestion on S. Eagle Road.
iii. Maintaining surface water delivery to the property on the east boundary.
iv. The fencing materials (tan vinyl) proposed for the development.
Key Commission Change(s) to Staff Recommendation:
i. None
Outstanding Issue(s) for City Council: None
Written Testimony since the Commission hearing: Scott Wonders, Applicant's Representative (in agreement w/Commission Recs);
Mike Stott, Brady and Terry Turner and Brad Beckley (adjacent neighbors) submitted concerns with the lack of transition in lot sizes
and restricting two-story homes from developing on south boundary.
Notes:
Meridian City Council February 17, 2015
A meeting of the Meridian City Council was called to order at 6:00 p.m., Tuesday,
February 17, 2015, by Mayor Tammy de Weerd.
Members Present: Mayor Tammy de Weerd, Keith Bird, Joe Borton, David Zaremba,
Charlie Rountree, Genesis Milam and Luke Cavener.
Others Present: Bill Nary, Jacy Jones, Bill Parsons, Sonya Watters, Jamie Leslie, Perry
Palmer, Steve Siddoway and Dean Willis.
Item 1: Roll-call Attendance:
Roll call.
X David Zaremba X _ Joe Borton
X__ Charlie Rountree X_ Keith Bird
__X__ Genesis Milam __X___ Lucas Cavener
_X Mayor Tammy de Weerd
De Weerd: Okay. Now that Todd is here we will go ahead and start the meeting. I'd
like to welcome all of you to the City Council meeting. We always enjoy seeing our
young scouts here, as well as our residents and some familiar faces from our citizen
commissioners. So, welcome. For the record it is Tuesday, February 17th. It's 6:00
o'clock. We will start with roll call attendance, Madam Clerk.
Item 2: Pledge of Allegiance
De Weerd: Item No. 2 is our Pledge of Allegiance. If you will all rise and join us in the
pledge to our flag.
(Pledge of Allegiance recited.)
Item 3: Community Invocation by Troy Drake with Calvary Chapel
De Weerd: Item No. 3 is our community invocation. Tonight we will be led by Pastor
Troy Drake. He is with Calvary Chapel. I will ask you to join us in the community
invocation or take this as an opportunity for a moment of reflection. And I will not ask if
you want a City of Meridian pin, but you know you are always welcome to another.
Drake: Lord God in Heaven, first I just want to thank you for this free country that we
live in where we can elect our representatives, God, and we can live where we want to
and work where we want to and we just so appreciate this country that you have given
us and so I pray that we would be good stewards with it and I just have a simple request
of you, God, tonight -- two of them and that's that you would just have peace over the
city of Meridian tonight, that you just protect the citizens and the police officers and
would comfort those who need comfort and also, Lord, that you would bless these
Meridian City Council
February 17, 2015
Page 2 of 30
people who are seated here, our -- these servants who desire to do good for our city
and so I just pray, God, that you would give them much wisdom and that you would help
them, Lord, to make decisions that are in the best interest for all the people and so we
pray that you would bless them greatly and you had said that righteousness exalts a
nation and I just pray that that would be the desire of these people and the people of our
city and so we lift all these things up to you, God, and to bless this meeting and this
night, in Jesus' name, amen.
De Weerd: Thank you. Always nice seeing you.
Item 4: Adoption of the Agenda
De Weerd: Item No. 4 is adoption of the agenda.
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: Under Item 5-F, the resolution number is 15-1048 and on Item 10, Executive
Session, we need to add a paragraph D as well to consider records that are exempt
from disclosure. With those additions, Madam Mayor, I move that we approve the
agenda.
Bird: Second.
De Weerd: I have a motion and a second to approve the agenda as read. All those in
favor say aye. All ayes. Motion carried.
MOTION CARRIED: ALL AYES.
Item 5: Consent Agenda
A. Approval of Task Order 10533 to Civil Survey Consultants for
the "AMITY ROAD AND MERIDIAN ROAD WATERLINE
EXTENSION, LOCUST GROVE TO W HARRIS ST" Project for
the Not-To-Exceed Amount of $65,947.00
B. Final Order for Approval: FP 15-001 McLinder Subdivision No.
2 by TS Development, LLC Located at 4650 N. Linder Road and
1437 W. McMillan Road Request: Final Plat Approval
Consisting of Seven (7) Building Lots on 5.37 Acres of Land in
the C-N Zoning District
C. FP 15-002 Coleman by Wal-Mart Real Estate Business Trust
Located Norwest Corner of N. Ten Mile Road and W. McMillan
Road Request: Final Plat Approval Consisting of Five (5)
Meridian City Council
February 17, 2015
Page 3 of 30
Commercial Lots on Approximately 26.08 Acres in the C-G Zoning
District
D. FP 15-003 Ventana Commons Subdivision by Ventana, LLC Located
East Side of N. Meridian Road Approximately 1,000 Feet North of E.
McMillan Road Request: Final Plat Approval Consisting of Seventy
(70) Single Family Residential Lots and Five (5) Common Lots on
Approximately 18.21 Acres in the R-8 Zoning District
E. Memorandum of Understanding Between the City of Meridian and the
Meridian Speedway Regarding a Joint Presentation of the July 4,
2015 Event
F. Resolution No. #15-1048 : VAC 15-001 Denison Vacation by Tealey's
Land Surveying Located 3244 W. Salix Drive Request: Vacate a
Portion of the 5- Foot Wide Public Utility, Drainage and Irrigation
(PUDI) Easement Along the South Boundary Lot 17, Block 11 Platted
with Jayker Subdivision No. 1
De Weerd: Item 5 is our Consent Agenda.
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: I move that we approve the Consent Agenda with the previous addition and
authorize the Clerk to attest and the Mayor to sign.
Bird: Second.
De Weerd: I have a motion and a second to approve the Consent Agenda. Madam
Clerk, will you call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, yea; Milam, yea; Cavener,
yea.
De Weerd: All ayes. Motion carried.
MOTION CARRIED: ALL AYES.
Item 6: Community Items/Presentations
A. Presentation of FY2014 Audited Financial Report
De Weerd: Item 6-A is under Community Presentations. We will hear from our auditors
and Finance Department about our audit.
Meridian City Council
February 17, 2015
Page 4 of 30
Smith: Thank you, Madam Mayor and Members of the City Council. I'm Kevin Smith,
audit partner with Eide Bailly and I'm here to present the audit results of September
30th, 2014, audited financial statements. We did issue an unmodified or a clean opinion
again this year and a couple of items to note as far as the opinion. There is a
paragraph in your opinion letter that's called an emphasis of a matter and that is due to
new pronouncements that come out occasionally. The Governmental Accounting
Standards Board gets ambitious and issues new pronouncements and this year was
one of those. Did not have much effect on the City of Meridian's financial statements,
but I will explain it to you, because it could have some effect going forward. You will
notice in your balance sheet or your statement net position that there is a new
classification -- any of the property tax that used to be called deferred revenue now has
a new name and a new section in the financial statement, so you will see that noted
and it's now unavailable -- or available resources, rather than deferred revenue, and it
has its own category in the liability section and you will see that. And I also want to
point out that any new debt issuances that you undertake going forward in the future,
the debt issuance cost related to that debt will no longer be capitalized and amortized
over the life of the debt and that's for all governmental entities. When that's expended,
the issuance of that debt, it will be expensed in your financial statements, rather than
amortized over the -- the life of the debt. And, then, also going forward this next year
there is another pronouncement coming out and it's number 68 and that is the -- to
record the unfunded liability of the PERSI. So, with the PERSI there is an unfunded
portion and rather than PERSI recording that on their financial statements, that's going
to be passed out to all governmental entities in the state and that's -- actually, across
the country, but, obviously, you would just be dealing with Idaho's portion. So, that will
be allocated to the City of Meridian, their portion, and, then, that will be recorded as a --
as a liability, probably never to be expended on your part, but as PERSI funds that,
then, if they fund more from next year if that unfunded portion goes down, then, your
liability will also go down with that. A couple of items that I want to highlight throughout
the financial statement. First of all, on the -- as far as the federal expenditures, as we
test the federal expenditures and the internal controls, process, procedures related to
the federal expenditures and also the compliance with the grants, this year we did note
one item that was a control deficiency. As you recall, deficiencies can come in different
categories and the most severe being what's called a material weakness and a material
weakness is in the nature of -- immediate attention needs to be given to that -- that
comment, because internal controls are lacking to the point that it could cause a
material misstatement in the financial statements or in this case in the federal grants.
The next level is significant deficiency and that's where this one has been reported.
Significant deficiency comment relates to a report that was required under the -- under
the grant that was tested and anytime that you give a sub recipient over 25,000 dollars,
then, there is a report that needs to be submitted to the grantor agency, you know,
reporting the debt that was given in an amount that exceeds 25,000 dollars. In the past
that has not been done, you have done some sub recipient awards, but they have not
exceeded the 25,000 dollar amount, so this year there was one that did and so, you
know, as we were doing our testing we noted that and, you know, made that comment
in your report. However, I am happy to report also that management has already
Meridian City Council
February 17, 2015
Page 5 of 30
corrected that and -- that issue and already has the process and procedures in place
going forward, that that will not be overlooked in the future. A couple of other highlights
through the financial statements that I wanted to bring up. In the General Fund and kind
of the end report card in the General Fund, of course, is, you know, being the fund
balance and where we are at with the fund balance. And, obviously, in the past few
years, you know, we have seen that -- we have seen that increase, but, you know, a lot
of that fund balance is restricted or set aside for nonspendable items that are restricted
for specific purposes. Right now your General Fund balance is about 32 million -- 32.6
million dollars. Seventeen million of that is restricted or assigned to specific purposes.
Fifteen point four million dollars is -- is unassigned in the unassigned category.
However, I know that you have a policy or, you know, recommendation that you, you
know, keep that unassigned balance to, you know, four months reserve, which equals
about 12 million dollars. So, taking that 12 million dollars out of that unassigned portion
leaves you 3.4 million dollars of money that's available to spend. In the Enterprise
Fund, the net position is approximately 247 million dollars. Two hundred and eight
million dollars of that is tied up in fixed assets, so that means that you have purchased
fixed assets with that on your balance sheet of 208 million dollars of fixed assets. So,
39 million dollars of that is unrestricted of the 247 million dollars. However, as I look
through the -- the operations of the Enterprise Fund, you know, being water and sewer,
you know, we note that there are, you know, operating expense increased by 32
percent this past year and as growth continues, you know, that expense will continue to
increase and there are some large projects going on, you know, currently in the city. A
couple other things that we noted. One was property tax revenue had increased about
1.7 million dollars. Property tax revenue makes up about 56 percent of your General
Fund revenues and is significant, about eight percent increase. We also noted that your
building permits sold was a highlight. When you look at the graphs that's in
management discussion analysis, it's interesting that the residential building permits has
somewhat leveled. A little bit of increase, but not a lot. But when you look at the
commercial side in the last three years it has showed some significant growth and, you
know, I think we have had those discussions, you know, several years ago, we talked
about, you know, that balance between commercial growth and residential growth and,
you know, it was to opposite, you know, ten -- ten years ago commercial -- or the
residential growth was -- was the one that was, you know, increasing on the charts
significantly and the commercial was fairly flat, so is reversed, which, you know,
commercial growth is good growth, it builds your property tax base. And also, you
know, we note that as you budget -- you know, we looked at the budget and the budget
is very conservative and the expenditures come in, there is a lot of budget for capital
outlay and some of those projects just, you know, don't come to fruition or in the middle
of them and so those will continue and some of these items are difficult to budget for, as
you look at capital projects and when they will -- when they will take place. As are some
of the building permits, I mean you just don't know from year to year what's going to
transpire and so you, you know, give it your best estimate. And with that -- we went
through finance statements also, you know, we are happy to report that we did not have
any audit adjustments and that is significant -- significant because as you're making
decisions during the year, you know, you can be assured that the financial information
that you're receiving, you know, from -- from the accounting staff here at the City of
Meridian City Council
February 17, 2015
Page 6 of 30
Meridian is good in order and that's not the case everywhere we go to audit. There is
many times -- oftentimes we issue -- or we have several adjustments to the information
that they have provided to us. So, they take their jobs very serious and they do a great
job and process and procedures are in place and controls work and the financial
information is in -- in good order and we appreciate the cooperation that they give us as
we ask questions and I have reported before -- I know when we come in we spend a
couple weeks in here and bring a team of four or five people sometimes and we are
very disruptive and we recognize that. We ask questions and they provide us
documents and reconciliations of those -- for those -- answers to those questions and,
then, after we look at that documentation we ask some more questions and they just
continue to provide, you know, good, solid answers and, you know, ones that, you
know, satisfy our questions. So, we do appreciate their -- their efforts. And with that I
will open it up to any questions you may have related to the audit process or the
financial statements.
De Weerd: Thank you, Kevin. Council, any questions?
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: No, I -- just a comment. Very good audit again. After all these years you and Rita
should know how to do this pretty well. I think both of you have been involved in every
audit we have done here, so thank you very much, Kevin. It's very nice. It's nice to look
at something and know that it's been done and done pretty right. Thank you.
Smith: Thank you.
De Weerd: Anything further from Council?
Rountree: I have no questions.
De Weerd: Okay. Well, thank you.
Smith: Thank you.
De Weerd: I know Stacy at some point really wants that hard-hitting question for the
auditor just to make her feel like we got our money's worth or that you read it.
Bird: We got our money's worth.
De Weerd: So, if there is nothing further -- again, we'd like to extend our appreciation to
our staff. We know that these audits get more complicated every year as we get new --
new circumstances and new regulations and -- and so we think we have the best staff
around. So, thank you to both of you and if you will pass our appreciation on to the rest
of the team. So, do we take -- we need a resolution or -- okay.
Meridian City Council
February 17, 2015
Page 7 of 30
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: I would move that accept the audit as presented and to present a resolution next
week.
De Weerd: No, we don't need a resolution.
Bird: Yeah, we do need a resolution, don't we? Oh. Okay. I just made a motion that
we accept the audit as presented.
Rountree: Second.
De Weerd: Okay. I have a motion and a second to accept the audit as presented.
Madam Clerk, will you call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, yea; Milam, yea; Cavener,
yea.
De Weerd: All ayes. Motion carried. Thank you again.
MOTION CARRIED: ALL AYES.
B. Historic Preservation Commission 2014 Annual Report
De Weerd: Item 6-B is our annual report by our HPC. Blaine, thank you for being here
with us.
Johnston: Madam Mayor, Members of the City Council, my name is Blaine Johnston
and I am chairman of Meridian Historic Preservation Commission and I'd like to thank
you to -- for letting me summarize what HPC has done for this past year and with the
help of Ms. Jones running the visual I will get through this. In 2014 we completed a
partnership with TAG, a historical research consulting group, to develop a five year plan
for the commission. The goal of this partnership was to identify and prioritize the areas
of historic significance within the City of Meridian determining which areas are a greater
risk of losing their structural integrity and are being compromised by development. This
plan was adopted by the commission presented to City Council. It was adopted by
Resolution No. 14-995. The plan will be included in the City of Meridian Comprehensive
Plan that is scheduled to be updated April of 2015. In May 2014 we launched -- we
launched the new walking tour to promote historic preservation month. We had
community volunteers provide help so we could host a few activities for families in the
City Hall plaza. Event attendees could take a walking tour before participating in other
activities. The Commissioners were also available at the Pine Street school and the
school district graciously opened the building so our visitors could get a rare look inside.
Meridian City Council
February 17, 2015
Page 8 of 30
Additionally, Jim Zamzow was on site and offered tours of the feed mill to guests. This
was such a gift as most people have never seen -- never -- excuse me. This was such
a gift as most people had never had an opportunity to see this historic structure in
action. We had commissioners, volunteers, and city staff in the plaza to help attendees
download QR reader apps and assist with technology questions. We also had the
pleasure of Mrs. Birch and some of her third grade students who were available to
answer questions about their project. These students really make the walking tour a
treasure. Brian Schreiner from the Arts Commission attended and taught many art
lessons to students from -- relaying some basic how to's regarding the structures.
Mayor Tammy attended and presented a proclamation for Historic Preservation Month.
This event was one of the most well attended events that HPC has hosted and it is
wonderful to interact with the community and show what our commission has achieved
the past year. We are looking forward to continuing our walking tour this year and we
are set to launch phase two in May. Our friends were creating their presentations and
we will be making a new set of videos available on the city website and to the walking
tour in the next couple of months. In case you have not had an opportunity to view one
of the presentations we will play one now. You can watch this or other videos by
scanning your QR codes on a walking tour brochure.
(Video played.)
Johnston: MDC continues to be one of our greatest supporters. It is through their
generosity that we have been able to offer the walking tour to all third grade West Ada
students. MDC has funded busing so these students have the opportunity to receive
guided tours of City Hall and Pine Street school before venturing out in small groups to
take the walking tour. These students will have an opportunity to learn about local
government and to see the success of their fellow student presentations. We hosted
tours during September and October and we will begin again in April. I want to say a
huge thank you to our awesome community volunteers and city staff who have
volunteered their time in hosting these tours. We are always looking for additional
volunteers to lead tours here at City Hall, so if this is something that you're interested in
please let the city clerk's office know. In November I attended National Trust for Historic
Places national conference. The biggest thing we got out of that was the need for
preserving historic downtown and by doing that creating districts and here is some
important notes that we got from that. According to the National Trust for Historic
Places, one, local districts protect the investment of the owners and residents of historic
properties. Insensitive or poor development can make an area less attractive to
investors and home buyers and, thus, undermine property value. In contrast, historic
designation encourages people to buy and rehabilitate properties, because they know
their investments are protected over time. Properties within the local historic districts
appreciate greater -- appreciate at rates greater than local market and faster than
nondesignated neighborhoods. Findings on this are consistent across the country.
Moreover, recent analysis shows historic districts are less vulnerable to market volatility
from interest rate fluctuation and economic downturns. Local districts encourage better
quality design. In this case better design equals greater sense of cohesiveness and
innovative use of materials and greater public appeal. All of which are shown to occur
Meridian City Council
February 17, 2015
Page 9 of 30
more often within designated districts than nondesignated ones. Local districts help the
environment. Local districts encourage communities to retain and use their existing
resources in established neighborhoods. This reduces the need for cars, cuts back on
pollution and congestion and eliminates landfill waste. Local districts are energy
efficient. Many older buildings were designed with energy conversation in mind, taking
advantage of natural light, cross-ventilation, and climate appropriate materials.
Preservation commissions are increasingly improving their design guidelines to make it
easier for historic building owners to use renewable energy technologies. Historic
districts are a vehicle for education. They are a tangible link to the past and a way to
put meaning to history and to people's lives. They preserve the original character of
buildings and streets, while welcome growth and elevations within those spaces. They
are a living, active record of communities and the residents. Historic districts positively
impact the local community through tourism and an esthetic, cohesive, and promoted
district can be a community's most important attraction. According to a 2009 report, 78
percent of all U.S. leisure travelers are cultural and/or heritage travelers who spent on
average 994 dollars on their most recent trips, compared to 611 dollars spent by
noncultural heritage travelers. Protecting local historic districts can enhance business
recruitment potential. Elaborate commercial cores and charming neighborhoods with
character attract new business and quality industry. Companies continually relocated to
communities that offer workers a higher quality of life with successful preservation
programs and stable district enhancement. Local districts provide social and
psychological benefits. People living in historic districts enjoy the comfort of a human
scale environment, a mix of esthetics and functionality that fit the average person's
dimensions and capabilities. The opportunity to live and work in attractive surroundings,
recognizable and walking -- walkable neighborhood and galvanizing the effect of
community-based group action. Local districts give communities a voice in the future.
By participating in the designation process citizens can help direct the community's
path, making these decisions together in a structured way, rather than behind closed
doors or without public comment. Give everyone involved a sense of empowerment
and confidence. It's award season again. The commission will be nominating the
walking tour for awards from the State Historic Preservation Office, American
Association for State and Local History, and the Idaho Association -- Association of
Idaho Cities. These types of awards are a wonderful way to recognize our community
and to the priority we place on our local history. American Association of State and
Local Histories is the most prestigious agency that recognizes community projects. It is
a national award and introduced Meridian and our work on a national stage. These
awards will be announced this coming summer and we will keep you posted.
Commissioner Nesbitt has worked diligently this past year in leading a subcommittee
that has been developing and writing the curriculum for continuing education units for
Meridian's teachers. These credits will be available this coming summer and will be
accredited to Northwest Nazarene University in Nampa. The purpose of this
subcommittee is that by providing Meridian's educators with information they will be
successfully conveying and teaching Meridian's history to our local students. The
curriculum includes Meridian's early irrigation history and highlights the settlers who
moved to the area in response to the Desert Land Act of 1860 and discusses Meridian
Meridian City Council
February 17, 2015
Page 10 of 30
as a farming and dairy community. I'd like to thank you for all your support and I'm
happy to answer any questions at this time.
De Weerd: Thank you, Blaine. That was quite the year, wasn't it? Council, any
questions?
Bird: Just thank you.
Cavener: Madam Mayor?
De Weerd: Mr. Cavener.
Cavener: Not so much a question, just more of a comment, and it's really to the entire
commission. I think in the years that I have witnessed the HPC, you have as a group
have been more active and more involved in our community than any commission
before you and sincere appreciation and thanks for doing that. I'm really excited to hear
about phase two of the walking tour and I think that's going to be excellent and I love
hearing about this continuing education that Commissioner Nesbitt is working on. So,
keep up the great work. This is incredible. I also think it's really important that we as a
Council recognize the great work that Jacy Jones has done in getting this commission
moving and keeping them on task. I know when you -- when we sit up here we often
rely on people to keep us on task and Jacy Jones does a great job and I'm excited to
hear all the things you guys are going to accomplish in 2015. Well done.
Johnston: Thank you.
De Weerd: Thank you. And for sure, Jacy and Brian McClure were movers and
shakers behind the walking tour and the sub group that was pulled together, but I would
echo what City Councilman Cavener just mentioned in terms of the accomplishments
that you all have had over this last year and the energy that it has created. There is a
lot of interest in -- in the school system with the classes that are coming here to take the
tours. The kids are going home and talking about it with their parents, which is really
what we had envisioned. In fact, I had talked to a couple of parents at separate events,
separate times and they mentioned it. So, people are enjoying this historical walking
tour and I know it was a topic of conversation at the Association of Idaho Cities
conference last year where they got to come over, look at what we have done and how
easy it's replicated in other communities throughout the state. So, big -- big
congratulations on completing that first phase and, like Mr. Cavener said, I look forward
to seeing phase two and I love what Mary Mac has done with the education piece and
doing it in the -- the voice of the kids. Tremendous.
Johnston: And I have to thank the City Council, you guys have supported us greatly.
Ms. Jones, Mr. Nary, their support has been wonderful and when we went to Savannah
our walking tour brochure -- far, far better than theirs. So, thank you very much.
De Weerd: Thank you, Blaine. Appreciate you joining us.
Meridian City Council
February 17, 2015
Page 11 of 30
C. Parks Commission 2014 Annual Report
De Weerd: Item 6-C is our annual report from our Parks Commission, who has equally
been busy, so we look forward to your report, Matt. You bring props, you know, slide
show?
Stoll: Mayor de Weerd, I bring myself. No slide show. Sorry. Council Members, my
name is Matt Stoll, I am the parks -- Meridian Parks and Recreation Commission
president for this year. As you recall, last year I did a similar presentation, I thought that
was my one term, but, unfortunately, we had some unforeseen circumstances and as
part of that I wanted to acknowledge my fellow commissioners and the work that they do
and the numerous hours. Our outgoing vice-president would be here -- Tiffany
Coleman has left the commission to take care of many of the family issues that she has
and just work requirements that she has and I want to thank Tiffany for the work she
has put in over the years and the support she's provided the City of Meridian. Creg
Steele is now our vice-president and, as you know, Craig is an ongoing fixture on the
commission and served for numerous years. Treg Bernt is also on the commission.
Sharon Borton, William Fitzgerald, Kent Goldthorpe, Phil Liddell, John Nesmith, and,
then, our newest commissioner Jody Greer will be joining us and we are glad to have
her on the board and have her energy. Our 2014 highlights -- our first commission goal
-- priority goal was to participate in the upcoming updating of the Comprehensive Parks
System and Master Plan. We developed an RFP and selected consultants for the
project over this past year and we are proud to say that the project was launched at the
end of January through focus groups and a town hall meeting and we are looking
forward to working with the citizens of our community in identifying what the parks and
recreations needs are going to be over the next 20 years. Our second all commission
goal was to work on and design -- work on and design and construction of a new dog
park in Storey Park to replace the existing Bark Park. As you're aware, we have gone
through some challenges on the bidding process, but the commission rolled up its
sleeves, worked with commission staff, and identified the appropriate design, what were
the recommendations that we had as far as what the critical elements were going to be
and I'm glad to hear that we had a successful vender that's been selected and a firm
and construction will start this year in the spring or summer. Our third commission goal
is to continue pursuing additional funding resources for future pathway construction
opportunities. As you're aware, we received a Federal Highway Administration fund to
study the arterial road crossings for the Rail With Trails project. That was started in July
of 2014 and completed in late November 2014 and staff are going around with the
rubber chicken circuit and highlighting the study that was done and identifying the needs
for additional revenue to complete the next phase of that study. We also constructed
the Five Mile Creek Pathway Segment E at Bridgetower, which stretched from Ten Mile
to Linder Road that was completed in July of 2014, ACHD paved the pathway
connecting segment E to Linder in September of this year -- last year and, then, we
installed -- distance markers were installed on Bud Porter Pathway in the spring of 2014
and, then, pathway directional signage was -- were installed along Bud Porter, Diane
and Winston Moore and the Five File Creek Pathways. Pathways are a key focus for
the commission and we are looking forward to the upcoming year. We are working on
Meridian City Council
February 17, 2015
Page 12 of 30
that. Some other items that are of note. We did a ribbon cutting at the 8th Street Park,
with the newly installed playground and restroom facilities and that was the parks and
rec commission's -- very glad that you were able to fund it through a CDBG grant and
we are -- the citizens are even more happy about that. Additionally there was restroom
facilities installed at Centennial Park and that's a much needed facility and also adding
to our more mature parks and helping folks that are utilizing those to not have to run into
awkward situations. Additionally we installed -- park dedication plaques were installed
in all parks during the summer of 2014, the ongoing saga of ours and an effort that we
have focused in on wanting to have recognition of past councils and past commissions
on the work that they have done in developing our parks system. We also hosted in the
fall this last year the first disk golf tournament and that was fairly successful. The
proceeds from that are going to be used for park improvements I believe at Kleiner Park
where we are going to be installing barbecue systems to be utilized by the general
public. So, just an ongoing effort to continue developing our parks to meet the needs of
the citizens. Events that have been going on -- oh, sorry. Forgot -- how can I forget
about the tennis courts that were recently constructed at Settler's Park and we are
looking forward to the ribbon cutting that will be going on later on this year. That's,
along with the pickle ball courts, are much desired facilities. Events that we have had.
Our Christmas tree lighting ceremony has been a great event over the past years due to
the commitment of staff and volunteers. It's an ongoing treasure for the City of
Meridian. It also is an opportunity for people that have not been able to participate in
activities within the city of Meridian to get involved. That's how we found our new
Commissioner Greer. She volunteered to participate in the Christmas tree lighting
ceremony and parade and now is on the parks and rec commission. Willingly. The
Winterland festival, of course, is a success and it benefits organizations and families in
need and as I mentioned earlier with Winterland Parade was also a rousing success.
Our upcoming goals of note for 2015 -- and in priority order we are looking for update of
the parks and recreation master plan, because it lays out our path forward for the
upcoming 20 years and what the needs are as we continue to grow and we want to
maintain that quality of life that we all enjoy and love with the City of Meridian. Also the
commission is looking forward to participating in and supporting the planning and
construction of a Meridian YMCA facility to the south. We are looking forward to the
opening of the Storey Dog Park to the public in 2015 and developing a connective
pathway system across the City of Meridian, especially focusing in on the Five Mile
Creek as our top priority. And we are also going to be working with our fellow task
forces, commissions, and other entities and agencies through workshops to look at
where we can partner on joint projects. We met this past year with the Meridian Library
District to look at how we can get books into the parks to be utilized and we will continue
to explorer those options and working with the fellow cities around the region and how
we can connect our pathway system. And, then, we are going to be exploring additional
tools and opportunity in how we can get additional information out to the public on parks
facilities and recreational opportunities that they have within the City of Meridian. It
seems that we have to find an app for that. It seems to be the best way to reach out to
the general public. With that I would like to acknowledge the park and rec staff. You
have an outstanding staff. I won't go through all the names of the individuals, because I
will forget somebody, but the parks and recollection commission -- parks and recreation
Meridian City Council
February 17, 2015
Page 13 of 30
department staff are some of the finest people I know. They are always willing to roll up
their sleeves and help us out, but when I talked to the citizens they are always -- your
staff are always rated very high as far as their ability and willingness to work with the
citizens and always to troubleshoot issues as they come up. So, that is a testament to
Steve and the work that he does, but also in the environment that he's created within
that department. And, then, I cannot leave off Councilmember Cavener. This past year
he has been a joy to have at our commission meeting and we have enjoyed his service.
With that I will stand for any questions.
De Weerd: Thank you, Matt. Council, any questions?
Bird: Just thank you.
Cavener: Madam Mayor?
De Weerd: Mr. Cavener.
Cavener: Maybe one question. Well, two. First, do you know what the word joy
means, just out of curiosity. I don't know if it's a joy to have me, but I appreciate you
saying that.
Stoll: It makes my heart swell.
Cavener: Oh, that's so nice of you to say. My question was about the disk golf
tournament and of your feedback. I love the fact that are we using that as a mechanism
to raise funds. Do you think that piece translated to those that participated or was it
typically those that support a lot of city events just because they believe in the city?
Stoll: I think it was a mixture. You had some folks that were trying it out that normally
don't, that participate in the regular golf outings that we have, and -- but they support
parks and recreation. And, then, you also had folks that are into disk golfing that were
there and wanted to participate in it. I believe that the barbecue facilities -- that that's
something that people that are participating in disk golf are going to be using. It's also a
needed addition to our facilities, that I think overall the parks and recreation customers
are going to utilize and appreciate and appreciate. It's just the unfortunate thing is the
limited funds that we have available.
Cavener: Sure. Mayor, maybe another comment?
De Weerd: Uh-huh.
Cavener: One of the things I really appreciate of the parks and rec commission is you
guys are an active body and I think that's really illustrated tonight where you outline
these are plans for next year. It's so easy to be confronted with the fire that's in front of
you and only focus on that and I really appreciate that you're looking at things that
Meridian City Council
February 17, 2015
Page 14 of 30
impact us today and things that impact us down the road. I loved hearing your priorities
for next year, look forward to seeing what you are going to do. Appreciate it.
Stoll: Thank you.
Rountree: Thanks, Matt.
De Weerd: Anything further from Council? I would just like to mention that the parks
have been able to leverage resources better than any department in the city and
certainly I know that it's a necessary way of life for the parks department because of the
priority we have in public safety, but the way that the commission is engaged in those
partnerships and seeing how we can leverage it, you mentioned several community
events that have become greater community events because of the activity and
engagement from our commission. Just like Jo was recruited to participate in the
Winter Light Parade and now is now sitting in the seat of being an even more engaged
participant. You have no hesitancy in reaching across the aisle and seeing how we can
continue to build this Class A park system by engaging and involving and totally
immersing yourselves and that is truly very rewarding and I think that's why our parks
work so cohesively because of that relationship between the parks, the park staff, the
commission and the citizens. So, I'd just like to thank you certainly and through our
public master planning process we have learned that our community thinks that we
have the best park system around and they are right. I agree with them. I know I'm
biased, but it was -- it was confirmed in our citizen survey. It was confirmed again in the
outreach that you had in engaging people through the parks master plan. So, just all of
that we are just incredibly thankful for what the commission does and certainly for our
parks staff as a whole. We do have the best in the nation and it's all -- it all stems
around the people. So, thank you.
Stoll: Well -- and we appreciate your support, because, quite frankly, we wouldn't be
able to accomplish the things we do if we didn't have the support of the Council and the
Mayor.
De Weerd: Thank you, Matt.
Stoll: Thank you.
De Weerd: And, hopefully, we will see you -- it is a shameless plug -- next Monday is
Ignite Youth. It is one of those events that the Mayor's Youth Advisory Council and the
parks department put together and in giving a platform for our youth to express their
ideas and -- and some of them serious, some of them crazy. We will hear about puffins,
why Idaho should be renamed. We will even hear topics as heavy metal bands, breast
cancer and people with curly hair. Something like that. So, if I whetted your appetite to
come and join us, it is at the Idaho Party Barn on Overland and it starts on 6:00 o'clock
or is it 6:30, Steve? But it's always a very eventful evening with some great
conversation. Thank you.
Meridian City Council
February 17, 2015
Page 15 of 30
Stoll: Thank you.
D. Transportation Commission 2014 Annual Report
De Weerd: Okay. Item 6-D is our transportation commission. Ryan, thank you for
joining us.
Lancaster: Thank you, Madam Mayor and Council Members. So, I understand that I'm
the -- the last commission report on the agenda tonight and so I know everyone likes
the last to be fastest and so we will see what we can do. So, just a quick refresher of
what our commission is. We have nine commissioners, all volunteers, all citizens or
business associates. So, the commission is made up of -- we have some expertise in
the -- in the matter of transportation. I'm a civil engineer, a transportation engineer.
Another commissioner is as well. We have a retired planner. We have a business
owner or two on there. So, you know, we have some breadth and, you know,
perspective on what our transportation system should be. We have a member of MYAC
on the committee and we have had two this year. One graduated and went off to
college. Imagine that. Right? And I will note that those two MYAC members, they
have served quite well. You know, they -- they are not overwhelmed by us old guys and
gals and -- and have made some -- you know, some good contributions. We do have
an opening on the commission currently and I understand, Madam Mayor, that you're
planning to resolve that quickly. So, I served as the chairman of the commission in
2014, as well as since the commission's inception in 2013, and Commissioner Tracy
Hopkins was the vice-chairman. So, I was the last chairman taking over from Mr. Nary
from the traffic safety commission, the first commissioner of the transportation
commission and have done that since its inception and so last month in January we
elected new officers and Commissioner Hopkins is the new chairman of the commission
and Commissioner Ballard, who is sitting behind me, hopefully not throwing too many
things at me, is the new vice-chairman. So, I figured it was time for someone else to
have the opportunity that I have had. So, in addition to the nine commissioners, there is
some ex-officio commissioners, including Councilman Zaremba, you might, you know,
recognize him. As well as the various transportation agencies, you know, that relate or
that do business with, if you will, with Meridian, including the school district. We also
had city representation through Caleb Hood and Mr. Baird is -- is always with us and
there is, you know, city representation that joins us periodically from the Parks
Department or Public Works Department or Police Department. Those three sort of
more than any others. So, I will talk briefly about some of the topics that we discussed
in our meetings. I learned from the historical commission that we need to take more
pictures, so that my presentation is more interesting. For the most part we just sit
where you sit. But Caleb gives us monthly updates on transportation projects that are
going on in the city, either about to begin construction or in construction or wrapping up
construction. So, two projects, you know, sort of rise to the top, obviously, in the
Meridian split corridor phase two and, then, the currently under construction Meridian
interchange. So, we get monthly updates on those, get the chance to ask questions
and have some input that way. So, because Caleb is a planner he has us do all sorts of
planning things, so being an engineer I try to make it engineery and somehow we make
Meridian City Council
February 17, 2015
Page 16 of 30
it work, so I'm sure Councilman Rountree can relate to that friction, I suppose, so -- so,
we have -- so, we have been involved with several planning efforts. ACHD's five year
plan, you know, so -- so, almost immediate projects to COMPASS's Communities In
Motion 2040 plan. So, lots of discussion about planning, lots of presentations there.
We do our best to give our input on project prioritization and, then, bring it to you. There
is issues that we talk about from time to time. Access management seemed to be a hot
topic there for a few months. We would often have -- or we sometimes have one
individual come and make a presentation to us and when they didn't get the answer
from us that they wanted, they brought 300 of their closest friends to you, so you're
welcome. Another issue that we talked about was seatbelt legislation or emphasis on
seatbelts that MYAC brought to us. Cut-through. There is some neighborhoods in the
city that seem to be prone to cut-through traffic and, you know, some of these are
recurring themes. Pedestrian traffic and -- near Scentsy and speed limits were two
topics or two issues brought to us by Sergeant Gonzales of the police department. So,
on the issue of speed limits -- and I will just say this briefly, I guess. I -- I won't get too
into it, but, you know, he brought us an issue with -- or, yeah, an issue with speed limits
on the -- on the two -- well, on two of the state highways through Meridian, so State
Highway 55, which is Eagle Road, and State Highway 69, which is Meridian Road south
of the interstate. The Idaho Transportation Department did do an engineering study on
Eagle Road and brought their -- I guess findings to us, but to date no action has been
taken, and any study of Meridian Road is on hold until the interchange is constructed.
It's kind of pointless to -- to do much studying of the area until that's completed. So,
that's just a sampling of some of the issues that we have talked about. We have had
lots of presentations to our commission. Part of I guess training for our commission.
You know, like -- like I described, we have, you know, a breadth of perspective and
experience, but not necessarily depth in each of these topics. Even me in -- with a
career in transportation, topics like development review and impact fees, you know, I
don't have the depth that -- that we, I guess, were instructed on in these presentations.
You have heard, you know, that the parks commission talked about doing a dog and
pony show about the Rails With Trails project and we were part of that. Illumination has
been a topic that's ongoing currently and my favorite topic roundabouts. So, I'm a
proponent there. So, one topic that our commission has been involved with quite a bit is
transit planning. So, two of the commissioners, in addition to their commissioner
responsibilities, have volunteered on transit planning committees with Caleb and with
Councilman Zaremba. So, we have been involved with, have made recommendations
on, have received updates on, the Saturday fun bus route, which -- which is shown
here. I did get a couple pictures in here. And, then, finally, we did meet every month
this year. So, we had 12 commission meetings. We did take a break in the middle of
the summer and took a field trip to the Ada County Highway District to tour their sign
shop and traffic management center. So, if I think that's a -- a slice, anyway, of the
topics that our commission has discussed, the types of things that we have done, that
we have been involved with, and, you know, I think some of these topics will probably
look familiar to you as topics that have come from us to -- to the City Council. So, that's
my presentation and if you have any questions or comments I'm -- I will stand for them.
De Weerd: Thank you, Ryan. Council, any questions?
Meridian City Council
February 17, 2015
Page 17 of 30
Bird: I have none. Good presentation.
Cavener: Madam Mayor? Sorry to keep -- I do have a question, if that's okay. Ryan,
one of the things I was hopeful to hear from you is what are your areas of focus for the
next year? I mean are there things that the commission sees as a priority that they
need to be paying more attention to or something that you want to focus as a group and
really explore? Do you have any -- any thoughts in your head?
Lancaster: You know, we do -- you know, we keep a running list of future topics and I
can't give those to you off the top of my head, unfortunately, I apologize. I know
illumination will continue to be a topic that goes into the next year. Certainly, you know,
getting -- you know, looking forward to the completion of both the interstate and the
Meridian interchange are I think high on the interest of the commission. Without our
next month's agenda in front of me with our future topics, I apologize, I can't answer any
better than that.
Cavener: Okay. Thanks.
De Weerd: And I'm glad you mentioned the rebuild of the Meridian interchange is
something to look forward to being completed. Certainly the transportation commission
was very actively involved. Several of your members sat on a task force that -- that
really recreated a lot of focus and momentum to getting it where it is today. So, we
appreciate that. Certainly to Councilman Rountree for his leadership on that as well.
Something that we will probably be busy with as well is starting to plan for the Pine
Street improvements from Meridian Road to Locust Grove and -- and that entry corridor,
again, into our downtown. Once we complete one I guess we have to start the other;
right? So, we appreciate your focus. This commission does have a number of citizens
that come in front of it, because of cut-through traffic, because of speeding in their
subdivisions and you all are -- are really helpful in seeking solutions to helping slow
the traffic and create safer neighbors. So, we appreciate your advocacy on behalf our
citizens and attention that you give to them and certainly the respect. So, we
appreciate, Ryan, your leadership that you have given over the last several years on the
official transportation commission and the traffic safety commission prior to that. So,
thank you so much for being here with us tonight.
Lancaster: You're welcome. It's my pleasure.
Item 7: Items Moved From Consent Agenda
De Weerd: Okay. There were no items moved from the Consent Agenda.
Item 8: Action Items
A. Continued from January 27, 2015: FP 14-046 Jump Creek by
Kent Brown Located Northwest Corner of N. Black Cat Road
Meridian City Council
February 17, 2015
Page 18 of 30
and W. McMillan Road Request: Final Plat Approval Consisting
of Sixty-Three (63) Single Family Residential Lots and Eleven
(11) Common Lots on Approximately 16.68 Acres in the R-8
and R-15 Zoning Districts
De Weerd: So, we will move into Action Items. 8-A is continued from January 27th on
Final Plat 14-046. I will turn this over to Bill.
Parsons: Thank you, Madam Mayor, Members of the Council. As the Mayor stated,
this item has been continued out and I am happy to report to the Council that the
submitted final plat does comply with the approved preliminary. This is the first phase of
the Jump Creek Subdivision. The applicant wanted to work with staff on one of the
conditions of approval in the staff report and that had to do with their pond design or
their detention ponds within their subdivision. Under the UDC there are some specific
design criteria that they have to meet in order to count that as open space and we have
hit some snags with them in the past and so we all wanted to get on the same page
moving forward with this project. I believe we have done that. We have had several
meetings with the applicant. They have also met with ACHD on numerous occasions to
understand what their requirements are moving forward. So, I believe we are all on the
same page. The applicant is in agreement with all conditions in the staff report and I
would be happy to answer any questions you have.
De Weerd: Thank you, Bill. Council, any questions for Bill?
Bird: I have none.
Rountree: I have none.
De Weerd: Does the applicant have anything to add? Thank you.
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: Seeing none, I move we approve FP 14-046, include all staff, applicant
comments.
Milam: Second.
De Weerd: I have a motion and a second to approve Item 8-A. Madam Clerk, will you
call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, yea; Milam, yea; Cavener,
yea.
De Weerd: All ayes. Motion carried.
Meridian City Council
February 17, 2015
Page 19 of 30
MOTION CARRIED: ALL AYES.
B. Public Hearing: PP 14-020 Accommodations Subdivision by
Providence Management, LLC Located South Side of E. Falcon
Drive and East of S. Eagle Road Request: Preliminary Plat
Approval Consisting of Fourteen (14) Single Family Residential
Lots and Three (3) Common Lots on Approximately 4.71 Acres
in the R-4 Zoning District
De Weerd: Item 8-B is a public hearing on PP 14-020. I will open this public hearing
with staff comments.
Parsons: Thank you, Madam Mayor, Members of the Council. Next hearing item is the
Accommodations Subdivision. Currently consists of 4.71 acres of land, zoned R-4
within the city. You can see here that over the last few years urban development has
rapidly transitioned around the county subdivision along the south and also to the east.
This property was before you in 2006 and was part of the Harcort Subdivision, which
included 70 residential lots and I believe six common lots on this 4.7 acre piece is a
remnant piece left over from that approval in 2006 and since then the development --
developer of this project came before you in 2013 and actually platted this portion
known as Carmel Subdivision. So, this is just, basically, extension of what Harcort was
originally envisioned in 2006. The proposed preliminary plat consists of 14 residential
lots. There is an existing home that will remain as part of the development, so we are
looking at one existing home remaining and 13 new residential subdivisions. The road
extension would be from a dead end cul-de-sac here, which was consistent with that
plan that you looked at in 2006. This does tie into East Falcon Drive, which provides an
outlet to South Eagle Road and is also aligned with Caleb Place -- or Caleb Way
developed within the Carmel Subdivision to the north, which provides an outlet to South
Victory Road -- or, excuse me, East Victory Road for another connection point out of
this area. Staff is not recommending any stub streets with the proposed development.
One notable difference from this plat versus the other. The applicant is proposing to
extend sewer across the adjacent property to the west into this site and, then, this will
also be a common lot and staff has conditioned that that be a micropath lot that
provides connectivity adjacent to the west as well. When this originally came in it did
not include that. Open space for this subdivision is minimal. We are looking at 0.21
acres of land. Because this site is being developed by the same developer as the
previous development to the north, they will be -- these two subdivisions will be married
and they will share the open space between both of them. So, with this plat and the
subdivision to the north there is an excess of over ten percent open space, which it was
-- it was originally intended back in 2006. The applicant has also provided sample
elevations for you to look at this evening. These are pretty consistent to what is
currently being constructed or has been constructed within the subdivision to the north.
Staff finds that the proposed building materials are consistent with the surrounding area
and contribute to the design theme in the area as well. At the public hearing the
applicant did testify that they plan on constructing six foot vinyl fencing along the
Meridian City Council
February 17, 2015
Page 20 of 30
perimeter of the subdivision consistent to the fencing in the surrounding areas as well.
So, that was important to the neighbors. Excuse me. The Planning and Zoning
Commission did recommend approval at their January 15th hearing with no
modifications to the staff report. The developer and his representative testified in favor
of the project. Brady Turner testified in opposition. His primary concerns were about
the transitional lot sizes along that south boundary and possible limiting the homes to
that -- on that boundary to single story, which was consistent with your approval with the
Kingsbridge Subdivision, which is also adjacent to Dartmoor Subdivision. We had Bob
Aldridge and Harry Krasinski testimony as neutral. They said they were in support of
the project. Their primary concern was traffic on Eagle Road, which is increasing as
development continues. Mike Stout submitted written testimony in opposition as well
and he also submitted testimony this evening in opposition of the project. And, then,
key items of discussion by the commission, again, was the transitional lot sizes along
the south boundary. Traffic congestion on Eagle Road. The neighbor to the east Mr.
Krasinski was concerned about maintaining his surface water delivery to his property.
The applicant testified that he would plan on maintaining that per state statute and,
then, also the applicant went on record to state that the fencing materials would be
consistent to that -- that was constructed in the Carmel Subdivision to the north. As I
presented to you they plan on doing tan vinyl along the perimeter. Again, changes to
the Commission -- to staff's recommendation. There were none. Written testimony
since the Commission hearing. Mike Stout, Brady and Terri Turner and Brad Beckley
all submitted testimony in opposition. Again, their primary concerns were the
transitional lot sizes and, then, also limiting those homes on that boundary to single
story, consistent with other -- consistent with your past approvals. Other than the
neighborhood opposition, staff does not have any outstanding issues with this project.
The density for this subdivision is consistent with the low density residential designation.
All of the lots do comport to the dimensional standards of the R-4 zone and with that I
would stand for any questions you have.
De Weerd: Thank you, Bill. Just I think a point of record. It's Rick Stott, I believe. And
that letter is in your packet. Council, any questions for staff at this time?
Bird: I have none, Mayor.
Rountree: Not right now.
De Weerd: Okay. Would the applicant like to provide testimony? Good evening. If you
will, please, state your name and address for the record.
Wonders: Good evening, Madam Mayor, Councilmen. My name is Scott Wonders with
JUB. 250 South Beachwood Avenue, Boise. 83709. I'm here representing the
applicant and developer Zach Evans, who is also here, if you should have any
questions for him during this application. Bill did a great job of explaining everything. A
couple of highlights with this project. It is going to be, obviously, the same developer
and builder as the Carmel Subdivision to the north. He's going to incorporate that also
with the HOA to Carmel and combine both of those as one, as Bill has already stated.
Meridian City Council
February 17, 2015
Page 21 of 30
Because this project was under five acres as it stood alone it didn't require any open
space, but we, obviously, went back and made sure that as a combined development
we would still meet that minimum ten percent. A couple items from the last -- the P&Z
hearing in regards to the property to the east and we will go on the record again of we
will make sure we work with Mr. Krasinski with his irrigation, making sure we maintain
that historical -- I guess it would be a discharge for his wastewater to the west, so -- I'm
also here to -- I guess other than that I don't have anything. We are in concurrence with
all staff recommendations with the staff report and here to stand for any questions that
you may have.
De Weerd: Thank you, Scott. Council, any questions at this point?
Rountree: I have none.
De Weerd: Okay. Thank you.
Wonder: Thank you.
De Weerd: I did have several people sign up. When I call your name if you would like
to provide testimony I will invite you forward. First Tammy Cook, signed up against.
Okay. Rex Cook also signed up against. Thank you. Good evening. If you will,
please, state your name and address for the record.
Cook: My name is Rex Cook. 3691 South Caleb Place.
De Weerd: Thank you.
Cook: Madam Mayor and Members of the Council, appreciate the opportunity to
express concerns concerning this subdivision that's been proposed. We have always
recognized that development around our -- our area was going to happen at some point
and as Kingsbridge came in we had the opportunity to -- to work with the developer and
the Council and Mayor at the time to help create a subdivision that fit with the area. As
you can see, to the south you have got the Dartmoor Subdivision, which has acre lots
and as Bill pointed out, one of the opposition is keeping the transition of that land and
with Kingsbridge we were able to work with them make their lot sizes that butted up
against Dartmoor to be larger in size and that's the -- I guess the request or the hope is
to be able to work with this developer to -- to make those lots that are butting up against
the Dartmoor Subdivision larger. I think the Harcort plat, when it was approved by
yourselves, there was three large lots along there and I think some of the smaller lots
were moved to the -- that would be to the west side and just makes that transition a little
more palatable I guess for those Dartmoor neighbors. Other than that that's all I had to
present.
De Weerd: Okay. Council, any questions? Thank you so much.
Cook: Thank you.
Meridian City Council
February 17, 2015
Page 22 of 30
De Weerd: Okay. Michelle Stott signed up against. Thank you. Michael Reedy signed
up against. Okay. Bob Aldridge signed up in favor. And, Bob, if you will, please, state
your name and address for the record.
Aldridge: Bob Aldridge. I'm at 3300 Falcon Drive. I have lived there since -- 30 years
ago I guess now. I'm immediately to the northwest of this project. I have been before
you far too many times saying, A, I wish it was still 1985, but progress will come, and,
therefore, what I want to see is quality development and that has led to working with
surrounding, including this developer immediately adjacent when they did their Carmel
Subdivision. They worked very well with me. We had a large number of irrigation
issues and other issues to work through and they were extremely cooperative in that. I
had, obviously, a different perspective in that I'm sitting above all of this than the people
to the south and so those issues don't hit me in the same way they do. But what I want
to see is some good, good development in there and we were before you awhile ago on
the property to the west of this, which was proposed for extremely high density
problems and was properly turned down by this committee and I know that if we get
good, good developers in there that property has at least the hope of the long run of
developing into a good subdivision as well. So, I think that given the fact this is going to
develop, given the fact that it is going to be residential, that I think this developer will do
a good job and I'm pleased with them proceeding with it. I'll leave it to you on the
question of density and so forth for the other neighbors. And I still want to see Eagle
Road south of the Victory -- something done with that traffic. I'd be happy to answer
any questions.
De Weerd: Thank you, Bob. Any questions from Council?
Bird: I have none.
Rountree: I have none. Thank you.
Bird: Thank you, Bob.
De Weerd: Thank you. Okay. Those were the names that signed up. Is there anyone
else who would like to provide testimony on this item? Okay.
Rountree: Madam Mayor, I have a question for Bill. Bill, what was -- what was the
original platting layout for this parcel?
Parsons: Madam Mayor, Members of the Council, Councilman Rountree, the original
plat that came before you in 2006 I believe had five lots along that boundary. A little bit
larger than what you're seeing this evening. But through the public hearing process you
had the applicant continue it out and bring back a revised plat and the neighbors stated
correctly, by the time they got final platted with the city there were three larger lots along
that and they did shift the smaller lots along the west boundary. So, in speaking with
the neighbors I think the -- their desire was to basically lose a lot or, again, shift smaller
Meridian City Council
February 17, 2015
Page 23 of 30
lots along that west boundary and, then, just have maybe four lots along that south
boundary. I know one -- a couple of neighbors did come down and speak to me for
about a good half an hour. That was Brady and Terri Turner and they are the one
primarily mostly affected. They own this parcel here. And when I was at the
Commission hearing I did testify that this was pretty similar to what was approved back
in the day, not realizing that the final plat had changed from the preliminary plat. So, it
wasn't quite true on the record the way I conveyed it to the Commission, but I did want
to at least -- I told them I would go on the record and say that I erred in making that
comment at the P&Z hearing, but I wanted to state here that I did look at the revised plat
and the one that you acted on and approved has three lots along that boundary.
De Weerd: Thank you, Bill. Any other questions from Council? Okay. Would the
applicant like to make any final remarks? Good evening.
Evans: Zach Evans. Do you want -- do you want my address?
De Weerd: Yes.
Evans: 688 East Giant Saguaro, Meridian, Idaho.
De Weerd: Thank you.
Evans: Yeah, there was discussion at the last meeting about doing fewer lots. I have
had discussions with some of the -- or one or two of the homeowners to the south about
fewer lots. One of the -- or they asked me to maybe put smaller lots over on the west
side of the project. That is difficult, because I have a fixed easement I'm working within
that makes it difficult for me to shift those lot lines around. I can't move that easement
at this point. The other thing, too, is there would maybe be more impact to the
neighbor. There is a small parcel there just to the west of the subdivision, you know,
they would -- they would get more neighbors potentially there. The other thing is, too,
we are only working with -- this is only a 14 lot subdivision, so the elimination of lots is
very costly. I don't have 40, 50 lots to spread that -- that over. And based on ground
cost and development cost, I'm concerned that -- that my land values might get too high
if I eliminate a lot. Any other questions?
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: It's also been suggested that -- put some kind of a plat restriction as to
elevation on the -- in the transition area. What's your comment with respect to that?
Evans: Well, I will say the -- we do build a high number of single level homes. I think
the majority of the homes that I built in -- or the majority of the homes that I built in the
first phase or in Carmel Subdivision -- I think all but two or three were single levels out
of about 30. But I didn't offer to do that -- limit that to single levels.
Meridian City Council
February 17, 2015
Page 24 of 30
De Weerd: Any other questions? Mr. Borton?
Borton: Madam Mayor. Did you say I did not or --
Evans: I did not.
Borton: Did not. Okay.
De Weerd: Mr. Zaremba.
Zaremba: Madam Mayor. Same subject. Would you accept such a restriction along
the south boundary? Could you live with it?
Evans: So, we are talking about Lots 7, 8, 9, 10 and 11? All three of those lots. Or all
five of those lots?
Zaremba: The numbers are too small for me to read --
Evans: Okay.
Zaremba: -- but I probably would pick the four eastern most lots and not the fifth on the
west. That appears that it would be big enough that a two story house wouldn't be too
much of a problem there. I'm just guessing, but I'm throwing that out as a direction to
go, that the one triangular lot to the south, which does, in your rendering, abut four
properties. It would be those properties that I would ask about being one story.
Evans: They are eight, nine and ten?
Bird: Yeah.
Evans: So, we would be eliminating eight, nine and ten to single levels? I think I could
agree to that.
Borton: Madam Mayor?
De Weerd: Mr. Borton.
Borton: Councilman Zaremba, are you -- are you referencing those four lots?
Bird: Yes.
Milam: Or five.
Borton: I can't see the numbers, so it's hard to tell lots --
Meridian City Council
February 17, 2015
Page 25 of 30
Zaremba: I can't see the numbers either, but the way we are looking -- the direction we
are looking at, it would be the four that are --
De Weerd: Seven, eight, nine and ten.
Bird: That's right.
De Weerd: You need to speak on the record.
Zaremba: May I look at that, though, before you take it back?
Borton: Madam Mayor?
De Weerd: We do have the Elmo that we can pull up, so we can all see what's going
on.
Zaremba: Well, I -- yeah, I did mean that one. But I'm amenable to the suggestion
that's going now. Madam Mayor, I actually meant the fourth one that is to the right of
those three also. Oops.
Rountree: That took care of it.
De Weerd: I thought, yeah, that --
Zaremba: Now that we have thoroughly --
Bird: He's just showing the three.
Zaremba: Madam Mayor, in my question I was including one more lot to the right for
four out of the five. That one I believe I can read. That's probably 11. So, I'm -- I was
thinking of eight, nine, ten and 11 lot numbers.
De Weerd: So, the lot on the east?
Zaremba: The lot on the east, which appears to be number 11. So, that -- that would
be my question. Could you live with a single story restriction on eight, nine, ten and 11?
Evans: Yeah.
Zaremba: All right. Thank you.
De Weerd: Okay.
Milam: Madam Mayor?
De Weerd: Mrs. Milam.
Meridian City Council
February 17, 2015
Page 26 of 30
Milam: My question is regarding -- I guess with the -- if in 2006 they were able to adjust
the lot and move over -- it didn't sound like today eliminate lots, Bill, or did they just shift
them over so they had smaller lots on the west boundary -- I'm assuming the same
easements existed at that time, so I'm curious how they were able to do that change
then and not now.
Parsons: Madam Mayor, Member of the Council, Councilwoman Milam, in my
presentation to you the applicant -- when this came through in 2006 the sewer wasn't
coming across the adjacent property to the west and they didn't have that common lot.
That's the difference here is they lose that 20 feet. But I can report when Harcort came
through there as a total of 60 lots with that development. With his earlier phases of
Carmel and this subdivision combined there is 53 total buildable lots. So, he's lost three
from what was approved by this Council in 2006. So, although this part of the
subdivision hasn't lost any lots, it's increased one over what you acted on in 2006, if you
look at it as an aggregate all this project has three less lots overall.
Milam: Okay. Thank you.
De Weerd: But I don't think that's what the property owners to the south are thinking.
Any other questions from Council?
Bird: I have none.
De Weerd: Okay. Anything further?
Evans: Nothing further. Thank you.
De Weerd: Thank you, Zach. Thank you, Jacy.
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I have one more question for Bill if I may.
Parsons: Sorry. Go ahead.
Zaremba: Okay. One of the issues discussed by the Commission was the fencing
material. Tan vinyl. I know you said something about that, but what was the resolution
to that? What wasn't resolved? What was the issue?
Parsons: I mean the neighbors -- I think they want a consistent design theme --
Zaremba: Okay.
Meridian City Council
February 17, 2015
Page 27 of 30
Parsons: -- out there and so --
Zaremba: And that is what's happening.
Parsons: Yeah. In the staff report I wanted a fencing plan with the final plat to make
sure there was consistent fencing and the developer -- the neighbors wanted that
consistency as well and so they just went on record to testify what they wanted, what
they were proposing for the development, which is consistent with the area.
Zaremba: Okay. Thank you.
De Weerd: Okay. Anything further from Council?
Cavener: Madam Mayor?
De Weerd: Mr. Cavener.
Cavener: Question for Bill. And I don't expect you to know the answer, but I'm going to
ask anyway. This neighborhood that's to the south of the proposed neighbor -- the one
that's in the county, are the homes in that neighborhood -- are they single story or are
they multi-story?
Parsons: Madam Mayor, Members of the Council, Councilman Cavener, I -- I don't
have an answer for you on that one.
De Weerd: On the --
Cavener: Are they two story on the Google maps?
De Weerd: On which ones?
Cavener: The homes on Caleb I think --
De Weerd: We could certainly ask the neighbor if they -- they live there. They could tell
us. If someone wanted to come forward.
Cavener: Are your homes one story? Two story? They look two story.
Rountree: Rex can tell us.
De Weerd: If you will just state your name again for the record.
Cook: Rex Cook.
De Weerd: Okay. Thank you.
Meridian City Council
February 17, 2015
Page 28 of 30
Cook: We actually have several single -- single story and there are a few two story
homes in the -- in the neighborhood. I'm getting coaching. Sorry.
De Weerd: It's always good to have good coaches.
Cook: It is.
De Weerd: You know. Anything Further?
Cavener: Yes. If I may. Those homes, then, that would face the proposed
development, are those single story or are those two story homes?
De Weerd: You will need to repeat that on the record.
Cook: Okay. So -- so, the home -- Turner's that is directly connecting those four lots --
his is a single story home and, then, the one next to it is a -- is a double story. And,
then, we are around the corner there and we are single story and, then, Bradys is a
single story. And Stotts is a single story in that cul-de-sac, so -- and Kingsbridge is all
single story. That was --
De Weerd: They had the restriction on the --
Evans: They did. And with the larger -- larger lots. They were able to do that.
De Weerd: Okay. Anything further? Okay. Thank you.
Evans: Thank you.
De Weerd: Now, certainly, we give the applicant -- they always get the last word. Do
you have anything further you would like to add? Okay. So, Council?
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I move we close the public hearing on Item 8-B.
Milam: Second.
De Weerd: I have a motion and second to close the public hearing on 8-B. All those in
favor say aye. All ayes. Motion carried.
MOTION CARRIED: ALL AYES.
Zaremba: Madam Mayor?
Meridian City Council
February 17, 2015
Page 29 of 30
De Weerd: Mr. Zaremba.
Zaremba: I move we approve PP 14-020 with all staff and applicant comments and the
additional restriction that Lots 8, 9, 10 and 11 be restricted to single story homes.
Milam: Second.
De Weerd: I have a motion and a second. Any discussion? Seeing none, Madam
Clerk, will you call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, yea; Milam, yea; Cavener,
yea.
De Weerd: All ayes. Motion carried.
MOTION CARRIED: ALL AYES.
Item 9: Future Meeting Topics
De Weerd: Council, under Item 9 are there any agenda topics for future consideration --
for future agendas?
Bird: None at this time.
Item 10: Executive Session Per Idaho State Code 67-2345 (1)(a): (a) To
consider hiring a public officer, employee, staff member or individual
agent, wherein the respective qualities of individuals are to be
evaluated in order to fill a particular vacancy or need. This paragraph
does not apply to filling a vacancy in an elective office or
deliberations about staffing needs in general
Amended onto the agenda Executive Session per Idaho State Code 67-
2345(1)(d): (d) To Consider Records that are Exempt from Disclosure as
Provided in Chapter 3, Title 9, Idaho Code
De Weerd: Okay. We will entertain a motion for Executive Session.
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: I move we go into Executive Session as per Idaho State Code 67-2345(1)(a),
(1)(b) and 1(d).
Rountree: Second.
Meridian City Council
February 17, 2015
Page 30 of 30
De Weerd: I have a motion and a second to adjourn into Executive Session. Madam
Clerk, will you, please, call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, yea; Milam, yea; Cavener,
yea.
De Weerd: All ayes.
MOTION CARRIED: ALL AYES.
EXECUTIVE SESSION: (7:32 p.m. to 8:05 p.m.)
Bird: Move to come out of Executive Session.
Milam: Second.
De Weerd: All those in favor say aye.
MOTION CARRIED: ALL AYES.
Bird: Motion to adjourn the meeting.
Milam: Second.
De Weerd: All those in favor say aye.
MOTION CARRIED. ALL AYES.
MEETING ADJOURNED AT 8:05 P.M.
(AUDIO RECORDING ON FILE OF THESE PROCEEDINGS)
J i 1-7 i
MAYOR MY DE WEERD DATE APPROVED
ATTEST:
CITY CLERK/ ~ . ACity0f
Y F, loans
y SEAL
h
c
o� �p
APR ° r lIr e T R EaSUA
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 5A
PROJECT NUMBER:
ITEM TITLE:
A. Approval of Task Order 10533 to Civil Survey Consultants for the "AMITY ROAD AND
MERIDIAN ROAD WATERLINE EXTENSION, LOCUST GROVE TO W HARRIS ST" Project for
the Not -To -Exceed Amount of $65,947.00
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Memo
To: Jaycee L. Holman, City Clerk,
From: Kathy Wanner, Buyer
CC: Jacy Jones, Dean Stacey
Date. 2/11/2015
Re: February 171" City Council Meeting Agenda Item
The Purchasing Department respectfully requests that the following item be placed on the
February 17u' City Council Consent Agenda for Council's consideration.
Approval of Task Order 10533.a to Civil Survey Consultants for the "AMITY ROAD
Recommended Council Action: Award of Task Order 10533.a to Civil Survey
Consultants for the Not -To -Exceed amount of $65,947.00.
Thank you for your consideration.
0 Page 1
CITY OF MERIDIAN
CONTRACT/AGENDA REQUEST CHECKLIST
Date: 2/4/2015 REQUESTING DEPARTMENT Public Works
Fund: 60 Department:
Construction:
Project Name: A
Project Manager: Dean
Contractor/Consultant/Design Engineer:
Budget Available (Attach Report):
Will the project cross fiscal years?
3490 GL Account: 96140 Project#
PSA: Task Order:
Rd and Meridian Rd Waterline Ext - Locust Grove to W Harris St
ttacey Department Representative:
Civil Survey
no Contract Amount: $65,947.00
Yes No
Budget Information: FY Budget: Enhancement#: Grant#:
Other: Type of Grant:
BASIS OF AWARD
Low Bidder Highest Rated
(Bid Resu Its Attached) (Ratings Attached)
Typical Award Yes No
If no please state circumstances and conclusion:
10 Day Waiting Period Complete:
PW License# na
Corporation Status
na
10533, A
Master Agreement x
(Category) 1B
Date Award Posted: na
Current? (attach print out) na
Goodstanding
Insurance Certificates Received (Date): January 15, 2015 Rating: A
Payment and Performance Bonds Received (Date): na Rating: na
Builders Risk Ins. Req'd: Yes na No na If yes, has policy been purchased? na
(Only applicabale for projects above $1,000,000)
Date Submitted to Clerk for Agenda: February 12, 2015 Approved by Council
Issue Purchase Order No. Date Issued: WH5 submitted
Issue Notice of Award: Date: NTP Date:
(Only for non Public Works Project)
TASK ORDER NO. 10533.a
Pursuant to the
MASTER AGREEMENT FOR PROFESSIONAL SERVICES
BETWEEN
CITY OF MERIDIAN (OWNER) AND CIVIL SURVEY CONSULTANTS (ENGINEER)
This Task Order is made this 17th day of February, 2015 and entered into by and between the
City of Meridian, a municipal corporation organized under the laws of the State of Idaho,
hereinafter referred to as "City", and accepted by CIVIL SURVEY CONSULTANTS, hereinafter
referred to as "Engineer' pursuant to the mutual promises, covenant and conditions contained
in the Master Agreement (Category 1b) between the above mentioned parties dated
September 18, 2012. The Project Name for this Task Order 10533.a is as follows:
CITY OF MERIDIAN
AMITY RD AND MERIDIAN RD WATERLINE EXTENSION, LOCUST GROVE
RD TO W HARRIS ST
PROJECT UNDERSTANDING
The Engineer shall provide professional engineering services related to the design of
approximately 2,700 linear feet of 12" water main in Meridian Road (Harris Street to Amity
Road), approximately 5,200 linear feet of 12" water main in Amity Road (Meridian Road to
Locust Grove Road) and approximately 900 linear feet of 12" water main in Harris Street
(Bloomington Drive to Meridian Road). Design shall include fire hydrants (eight total) at
locations identified by the City and an 8" stub to Mary McPherson Elementary.
We anticipate that existing utility locations and existing right-of-way width along Meridian Road
(SH -69) will allow the new water main to be constructed along the east side of Meridian Road
outside of the travel lanes.
SCOPE OF WORK
Task 1 —Administration
1.1 Submit written communication to the City via email. This includes but is not limited to
the following:
• Reports
• Drawings
TASK ORDER 10533.a —Amity and Meridian Rd Waterline Extension — Locust Grove to W Harris St Page 1 of 6
Civil Survey Consultants
• Requests for Information
• Request for Action by City
• General Project Documentation & Communication
• Pay Invoices and Applications
Task 2 — Design Surveying
2.1 This task includes field work associated with performing topographic survey
required to complete the design. Topographic survey shall extend from fence
line to fence line or a maximum of 20' beyond edge of pavement along both sides
of Meridian Road and Amity Road as required to complete the design. The
survey along Harris Street shall extend from the back of sidewalk on the north
side to the fence line on the south side. Pothole Contractor shall contact dig -line
and request that existing utilities are located. Engineer shall survey utility
markings and draft markings on topographic drawing.
2.2 This task includes office work associated with drafting the topographic survey
and establishing the public right-of-way. We anticipate that for the purposes of
this project we will be able to define the existing public right-of—way along
Meridian Road and Amity Road from record of surveys and subdivision plats
recorded with Ada County. We have defined the public right-of-way along Harris
Street as part of the Meridian Heights meter project that was recently completed
for the City and we expect to also use it for this project. We are assuming the
right-of-way is deeded along Meridian Road and prescriptive along Amity Road.
2.3 This task includes office and field work associated with potholing existing
roadway section in Meridian Road, Amity Road and Harris Street. The existing
roadway section shall be potholed approximately every 1,500 linear feet to
establish existing roadway section. Engineer shall mark pothole locations and
coordinate work with pothole contractor. Engineer shall contact ITD and ACHD
to see if they wish to obtain samples and establish a section in their lab in lieu of
matching existing section.
Task 3 — Easements
3.1 This task includes contacting and meeting with West Ada School District
Operations Department staff to discuss project and their need for fire hydrants
and water stubs to Mary McPherson Elementary School. Engineer shall work
with school district staff to establish hydrant and stub locations.
3.2 This task includes preparing legal descriptions and map exhibits for fire hydrant
and water main stub easements at Mary McPherson Elementary School. We
anticipate a total of three easements. The City's standard easement document,
easement legal description and map exhibit shall be sent to the school district for
review and signature. Engineer shall provide signed easements to the City for
processing and recording.
TASK ORDER 10533.a —Amity and Meridian Rd Waterline Extension — Locust Grove to W Harris St Page 2 of 6
Civil Survey Consultants
Task 4 — Design Improvements
4.1 This task includes designing water system improvements. The topographic
survey drawing, existing utility locations and public right-of-way shall be
evaluated to identify potential locations for new water main.
4.2 This task includes meeting with City Project Manager to review preliminary plans
and proposed water main location.
4.3 This task includes meeting with the Idaho Transportation Department (ITD) to
review proposed water main location and to discuss ITD requirements.
4.4 This task includes working with ACHD to establish acceptable working days and
hours within Amity Road to accommodate Mary McPherson Elementary School
which is located in the middle of project.
Task 5 — Construction Document Preparation and Review
5.1 Develop plans, specifications, cost estimate and bid schedule that meet current
design standards and standard specifications of the City and ISPWC. Technical
Specifications will conform to the formatting of the ISPWC.
• A Traffic Control Plan will be prepared and included in the construction plans.
The traffic control plan will be submitted to ITD and ACHD for review and
approval. Engineer will revise plans as necessary and resubmit.
o The contractor will use the plan to assist in obtaining a permit from ITD
and ACHD.
o The contractor will make all necessary revisions to the traffic control as
required by ITD and ACHD.
• A preliminary Storm Water Pollution Prevention Plan (SWPPP) with a EPA
Construction General Permit (CGP) or an Erosion and Sediment Control Plan
(ESCP) will be prepared and submitted to the City, ITD and ACHD for review
and approval. The ESCP will be prepared in accordance with the City of
Meridian Construction Stormwater Management Program. Engineer will
revise plans as necessary and resubmit.
5.2 Submit five (5) full size copies of plans and two (2) copies of specifications to City
Engineering for departmental review and comment. Engineer will revise plans as
necessary and resubmit.
TASK ORDER 10533.a —Amity and Meridian Rd Waterline Extension — Locust Grove to W Harris St Page 3 of 6
Civil Survey Consultants
5.3 One (1) full size copy of plans shall be submitted to Idaho Power, Century Link,
Intermountain Gas and Cable One for review and comment if new water main is
located outside of dedicated utility corridor.
5.4 Submit three (3) full size copies of revised plans and one (1) set of specifications
to City Engineering for Development Services and Environmental review.
Engineer to revise plans as necessary and resubmit.
5.5 Submit one (1) full size copy of plans and specifications to ACHD for review and
approval. Engineer will revise plans as necessary and resubmit. Provide one (1)
full size and one (1) 11"x17" set of final approved and stamped plans to ACHD.
5.6 Prepare ITD permit for utilities application and submit three (3) full size copies of
plans and three (3) copies of specifications to ITD for review and approval.
Engineer will revise plans as necessary and resubmit.
5.7 Submit two (2) full size copies of plans to New York Irrigation District for review
and approval. We anticipate there to be three irrigation crossings along Amity
Road and one along Harris Street that will require a license agreement.
Engineer will revise plans as necessary and resubmit.
5.8 Submit one (1) full size copies of plans and one (1) set of specifications to City
Engineering for QLPE review and approval. Engineer will revise plans as
necessary and resubmit.
5.9 Prepare final construction documents with inclusion of any changes from the
review phases and provide the following copies during and after the bidding
phase:
• Ten (10) copies and 5 cd's forbid and distribution purposes.
• Up to five (5) copies for contractor's use.
Task 6 — Construction Services
6.1 Provide one set of construction stakes for the design improvements. We
anticipate that all staking will be completed in four trips to the site.
• Stakes will be provided for the water main at each valve, tee, or bend. An
intermediate point will be provided when the distance between stakes is
greater than 300 LF. Vertical control will not be provided.
• Staking will be completed within 48 hours when requested in writing by the
Contractor.
6.2 Engineer shall attend the pre-bid meeting.
6.3 Engineer shall attend the pre -construction meeting.
TASK ORDER 10533.a —Amity and Meridian Rd Waterline Extension — Locust Grove to W Harris St Page 4 of 6
Civil Survey Consultants
6.4 Answer RFI's from contractor during bidding and construction about the design.
6.5 Review material specifications submitted by contractor.
6.6 Prepare record drawings meeting the City of Meridian Acceptance of
Record/Electronic Drawings, dated October 25, 2012.
ASSUMPTIONS
• Right-of-way or boundary surveys are not included in this scope of work.
• Title reports are not part of the scope of work.
• The City shall be responsible for all work and fees associated with requesting and
executing the New York Irrigation District license agreement.
• Design of a structural roadway section is not part of this scope. Roadway repairs shall
match existing section as identified by potholes.
• Property owner notification is not part of this scope of services.
TIME OF COMPLETION and COMPENSATION SCHEDULE
The following schedule is based on a Notice to Proceed (NTP) from the City by March 2015
and resulting in Final Plans by October 2015. A NTP issued on a different date will change the
schedule accordingly.
COMPENSATION AND COMPLETIONSCHEDULE
Task
DescriptionDue
Date
Compensation
1
Administration
30 days after completion of
construction
$500.00
2
Design Surveying
• September 2015
$14,236.00
Easements
• September 2015
$1,506.00
4
Design Improvements
• September 2015
$7,381.00
5
Construction Documents
• September 2015
$26,377.00
6
Construction Services
• 30 days after completion of
construction
$11,747.00
7 ' -
Misc. Printing and Potholes
• 30 days after completion of
construction
$4,200.00
TASK ORDER TOTAL:
$65;947.00'
The Not -To -Exceed amount to complete all services listed above for this Task Order No.
10533.a is Sixty Five Thousand Nine Hundred Forty -Seven dollars and 00/100 ($65,947.00).
No compensation will be paid over the Not -to -Exceed amount without prior written approval by
the City in the form of a Change Order. No compensation will be paid for additional services
without prior written approval by the City in the form of a Change Order. The hourly rates for
services and direct expenses shall be billed per the approved Rate Schedule and Master
Agreement (by this reference made a part hereof) and will be the basis for any additions and/or
TASK ORDER 10533.a —Amity and Meridian Rd Waterline Extension — Locust Grove to W Harris St Page 5 of 6
Civil Survey Consultants
deletions in services rendered. Travel and meals are excluded from this Task Order unless
explicitly listed in the Scope of Services AND Payment Schedule.
CITY OF MERIDIAN
E D,MMAYOR
Dated:
Approved by Council: 0_
Purchasing Approval
BY:
KEI S, urchasing Manager
City Project Manager:
Dean Stacey
CIVIL SURVEY
BY:
TIM BIARGESS, Vice Presi ent
\IOAl10
SLAL
,pr
0.0.
or ldx T&EA6�
Depart nt Appr
BY: _
WA REN STEWA T, Engineering Manager
Dated: Z�// �� S
TASK ORDER 10533PAmlly and Meridian Rd Waterline Extension — Locust Grove to W Hants SI Page 6 of 6
Civil Survey Consultants
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 5B
PROJECT NUMBER:
ITEM TITLE:
B. Final Order for Approval: FP 15-001 McLinder Subdivision No. 2 by TS Development,
LLC Located at 4650 N. Linder Road and 1437 W. McMillan Road Request: Final Plat
Approval Consisting of Seven (7) Building Lots on 5.37 Acres of Land in the C -N Zoning
District
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 5C
PROJECT NUMBER:
ITEM TITLE:
C. FP 15-002 Coleman by Wal-Mart Real Estate Business Trust Located Norwest Corner
of N. Ten Mile Road and W. McMillan Road Request: Final Plat Approval Consisting of
Five (5) Commercial Lots on Approximately 26.08 Acres in the C -G Zoning District
MEETING NOTES
N14 1P
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 5D
PROJECT NUMBER:
ITEM TITLE:
D. FP 15-003 Ventana Commons Subdivision by Ventana, LLC Located East Side of N.
Meridian Road Approximately 1,000 Feet North of E. McMillan Road Request: Final Plat
Approval Consisting of Seventy (70) Single Family Residential Lots and Five (5)
Common Lots on Approximately 18.21 Acres in the R-8 Zoning District
MEETING NOTES
r
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACT/ON
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 5E
PROJECT NUMBER:
ITEM TITLE:
E. Memorandum of Understanding Between the City of Meridian and the Meridian
Speedway Regarding a Joint Presentation of the July 4, 2015 Event
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
MEMORANDUM OF UNDERSTANDING
BETWEEN CITY OF MERIDIAN AND MERIDIAN SPEEDWAY
REGARDING JOINT PRESENTATION OF JULY 49 2015 EVENT �h
This MEMORANDUM OF UNDERSTANDING (hereinafter "MOU") is made this
day ofe_, 2015 ("Effective Date"), by and between the City of Meridian, a municipal
corporation organized under the laws of the State of Idaho ("City"), and Hwy 16, LCC, dba Meridian
Speedway, a limited liability company organized under the laws of the State of Idaho ("Speedway").
WHEREAS, City and Speedway are mutually interested in enhancing recreational,
entertainment, and special event opportunities within the Meridian community, particularly as it relates
to the community's celebration of Independence Day;
WHEREAS, Storey Park, a public park held by the City of Meridian located on the northeast
corner of Main Street and Franklin Road in Meridian, Idaho, and the Meridian Speedway, a private
facility located at 335 S. Main Street in Meridian, Idaho, are adjacent properties, thereby producing an
opportunity for citizens to enjoy diverse recreational opportunities in one general location;
WHEREAS, City and Speedway recognize that through their cooperation, the parties' adjacent
facilities and respective efforts can be used together to provide a larger, longer, and more advantageous
event than either facility or party can provide separately;
WHEREAS, the parties intend to work in this cooperative spirit to plan, publicize, and execute
an event with activities for the public in both Storey Park and the Speedway on July 4, 2015;
WHEREAS, the parties seek by this MOU to describe the parties' respective commitments and
intentions, both to clarify such commitments and intentions as they relate to the July 4, 2015 event, and
also to prepare a framework for future cooperative events as the parties may jointly desire;
WHEREAS, City and Speedway find that it is fiscally responsible and in the best interest of
the community to sharing the costs and benefits of the July 4, 2015 event as set forth herein;
NOW, THEREFORE, in consideration of the mutual understandings herein contained, and in
consideration of the recitals above, City and Speedway agree as follows:
I. CITY'S COMMITMENTS
A. Monetary Contribution. City shall commit six thousand dollars ($6,000.00) for the purpose
of purchasing fireworks to be discharged on July 4, 2015 in the fireworks display to be
presented by Fireworks and Stage FX of America from inside the Speedway. City will remit
this amount directly to Fireworks and Stage FX of America, whose address is P.O. Box 488,
Lakeside, California 92040.
B. Public Special Event in Storey Park. City shall plan and present a special event with a
schedule of activities to be open to the public in Storey Park on July 4, 2015, from
approximately 3:00 p.m. to 10:15 p.m.
MOU BETWEEN CITY AND SPEEDWAY- JULY 4,2014 EVENT PAGE1oF4
C. Promotion of Event. City shall promote the July 4, 2015 event in its promotional materials,
including the City newsletter, City website, and banners to be placed in Storey Park. In such
materials the City will reference the activities available at the Speedway as part of such event.
D. Post -Event Review. City agrees to meet with Speedway between July 6, 2015 and November
1, 2015 in order to review the event, discuss any problems that may have arisen, and identify
possible changes for an improved joint Independence Day event on July 4, 2016.
IL SPEEDWAY'S COMMITMENTS
A. Presentation of Public Fireworks Display. Speedway will present a public fireworks display
on July 4, 2015 shortly after dark. This commitment shall include the following:
1. Speedway shall engage Fireworks and Stage FX of America to present the public fireworks
display on July 4, 2015.
2. Speedway shall contribute at least six thousand dollars ($6,000.00) to the presentation of
the public fireworks display. Speedway shall remit this amount directly to Fireworks and
Stage FX of America.
3. The public fireworks display shall be staged and executed inside the Speedway facility, but
shall include aerial fireworks that shall be visible from Storey Park.
4. The public fireworks display shall begin no earlier than 10:15pm and no later than
10:30pm.
5. Speedway shall obtain, or shall ensure that Fireworks and Stage FX of America has
obtained, all necessary permits for such display, including, but not necessarily limited to, a
City of Meridian Public Fireworks Display Permit. City shall not waive the fee for such
permit as such fee is established by state law.
B. Promotion of Event. Speedway shall promote the July 4, 2015 event in its promotional
materials, including its racing schedule, and in such materials will reference the activities
available at Storey Park as part of such event. Speedway shall not utilize the City of Meridian
logo without the express, written permission of the City of Meridian Mayor's Office.
C. Post -Event Review. Speedway agrees to meet with City between July 6, 2015 and November
1, 2015 in order to review the event, discuss any problems that may have arisen, and identify
possible changes for an improved joint Independence Day event on July 4, 2016.
III. NOTICES
Communication between City and Speedway may occur via e-mail, facsimile, or telephone. All other
notices required to be given by either of the parties hereto shall be in writing and be deemed
communicated when personally served, or mailed via U.S. mail to:
City: City of Meridian Speedway: Adam Nelson, General Mgr.
Attn: Colin Moss, MPR Meridian Speedway
33 E. Broadway Avenue 335 S. Main Street
Meridian, Idaho 83642 Meridian, Idaho 83642
MOU BETWEEN CITY AND SPEEDWAY - JDLY 4, 2014 EVENT PAGE 2 of 4
IV. ACKNOWLEDGMENTS
The parties hereto specifically acknowledge that, in consideration for the commitments set forth
herein, the following provisions shall apply:
A. Contributions cumulative. It is understood by the parties that the monetary contributions of
each party shall be separately and respectively made to Fireworks and Stage FX of America,
and that the cumulative monetary payment made to Fireworks and Stage FX of America by the
parties shall therefore total twelve thousand dollars ($12,000.00).
B. Speedway Sponsorship. It is understood that Speedway will be allowed to secure a title
sponsor for the races on July Xh, 2015 to help offset Speedway's race costs. The billing for the
event in promotional material shall read, "[Sponsor Name] Firecracker 150 with Fireworks
Presented by the City of Meridian." Due to the fact that the title sponsor will be affiliated with
the City of Meridian through the joint event, Speedway's title sponsor may not be a business
who sells alcohol or tobacco.
C. Conflict Resolution. If either party believes that the other party is not fulfilling its obligations
as established by this Agreement, the complaining party shall give written notice of its
complaint to the other party. The party receiving the complaint shall, within five (5) calendar
days, correct the situation and confirm the correction in writing, or reject the complaint,
explaining the mitigating circumstances and why a remedy cannot be achieved.
D. Assignment. Except as otherwise specifically set forth herein, City shall not assign or sublet
all or any portion of City's commitments as set forth herein or any privilege or right hereunder
without the prior written consent of Speedway. Except as otherwise specifically set forth
herein, Speedway shall not assign or sublet all or any portion of Speedway's commitments as
set forth herein or any privilege or right hereunder without the prior written consent of City.
This MOU and each and all of the terms and conditions hereof shall apply to the respective
organizations, legal representative, successors, and assigns of the parties.
E. No agency or employment. Neither Speedway nor its employees, agents, contractors,
officials, officers, servants, guests, and/or invitees shall be considered agents or employees of
City in any manner or for any purpose whatsoever.
F. Indemnification. Speedway and each and all of its employees, agents, contractors, officials,
officers, servants, guests, and/or invitees, shall indemnify and save and hold harmless City
from and for any and all losses, claims, actions, judgments for damages, or injury to persons or
property and losses and expenses caused or incurred by Speedway or any Speedway employee,
agent, contractor, official, officer, servant, guest, and/or invitee, at or in its use of Storey Park
or any lack of maintenance or repair thereon and not caused by or arising out of the tortious
conduct of City. City makes no warranty or promise as to the condition, safety, usefulness, or
habitability of its premises.
G. Compliance with laws. In performing the scope of services required hereunder, City and
Speedway shall comply with all applicable laws, ordinances, and codes of Federal, State, and
local governments.
MOU BETWEEN CITY AND SPEEDWAY - JDLY 4, 2014 EVENT PAGE 3 of 4
H. Term of MOU. This MOU shall become effective as of the Effective Date upon execution by
both parties, and shall expire immediately upon the conclusion of the July 4, 2015 event unless
earlier terminated or extended in the manner as set forth in this MOU.
I. Termination. Grounds for termination of this MOU shall include, but shall not be limited to:
an act or omission by either party which breaches any term of the MOU; an act of nature or
other unforeseeable event which precludes or makes impossible the performance either party's
respective commitments; or a change in circumstances that renders the performance by either
party a detriment to the public health, safety, or welfare. Either party may terminate this
Agreement by providing five (5) calendar days advance written notice of intention to terminate.
Such written notice shall include a description of the circumstances providing grounds for
termination. A forty-eight (48) hour cure period shall commence upon mailing of the notice of
intention to terminate. If, upon the expiration of such cure period, cure of the breach or
circumstances providing grounds for termination has not occurred, this MOU shall
automatically terminate.
J. Construction and Severability. If any part of this MOU is held to be invalid or
unenforceable, such holding will not affect the validity or enforceability of any other part of the
MOU so long as the remainder is reasonably capable of completion.
K. Entire Agreement. This MOU contains the entire agreement of the parties and supersedes any
and all other agreements or understandings, oral or written, whether previous to the execution
hereof or contemporaneous herewith.
L. Applicable Law. This MOU and all activities occurring hereunder shall be governed by and
construed and enforced in accordance with the laws of the State of Idaho.
V. APPROVAL REQUIRED.
This MOU shall not become effective until approved by the respective governing bodies of both City
and Speedway.
IN WITNESS WHEREOF, the parties shall cause this Agreement to be executed by their
duly authorized officers to be effective as of the day and year first above written.
MERIDIAN SPEEDWAY:
BY:
Adam Nelson
General Manager, Meridian Speedway
CITY OF MERIDIAN:
BY:
Tammy de er
May
Date
2- 12—IS
City Clerk
D¢QDRpTLDAL�;O\
c
2
n n City of
SEAL
�r
6R
1'R r ASS„
MOU BETWEEN CITY AND SPEEDWAY- JULY 4,2014 EVENT PAGE 4OF4
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 5F
PROJECT NUMBER:
ITEM TITLE:
F. Resolution No. Proposed # 15-1048: VAC 15-001 Denison Vacation by Tealey's Land
Surveying Located 3244 W. Salix Drive Request: Vacate a Portion of the 5 -Foot Wide
Public Utility, Drainage and Irrigation (PUDI) Easement Along the South Boundary Lot
17, Block 11 Platted with Jayker Subdivision No. 1
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
ADA COUNTY RECORDER Christopher D. Rich 2015-012560
BOISE IDAHO Pgs=4 BONNIE 0211 91201 5 09:10 AM
MERIDIAN CITY NO FEE
I I I I I I I I I I I I I I I I I I
00068921320160 0/266000400 48
CITY OF MERIDIAN RESOLUTION NO. ILS —I O I /5
BY THE CITY COUNCIL: BIRD, BORTON, CAVENER,
MILAM, ROUNTREE, ZAREMBA
A RESOLUTION VACATING A PORTION OF A 5 -FOOT WIDE PUBLIC
UTILITY, DRAINAGE, AND IRRIGATION EASEMENTS LOCATED ON THE
INTERIOR LOT LINE OF LOT 17, BLOCK 11 OF JAYKER SUBDIVISION NO. 1, IN
THE NE I/4 OF SECTION 22, TOWNSHIP 4 NORTH, RANGE 1 WEST, BOISE
MERIDIAN, CITY OF MERIDIAN, ADA COUNTY, IDAHO; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS; on February 3, 2015 the City Council of Meridian, held a hearing on the
vacation of a portion of 5 -foot wide public utility, drainage, and irrigation easement located on
the interior lot line of Lot 17, Block 17 of Jayker Subdivision located north of Chinden
Boulevard and east of N. Jayker Way the northeast 1/4 of Section 22, Township 4 North, Range
1 West, Boise Meridian, City of Meridian, Ada County, Idaho, and
WHEREAS, after such hearing, the City Council, by formal motion, did approve said
described vacation; and
NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COUNCIL OF THE CITY OF MERIDIAN CITY, IDAHO:
Section 1. That a portion of 5 -foot wide public utility, drainage, and irrigation
easement located on the interior lot line of Lot 17, Block 17 of Jayker Subdivision located
north of Chinden Boulevard and east of N. Jayker Way the northeast '/4 of Section 22,
Township 4 North, Range 1 West, Boise Meridian, City of Meridian, Ada County, Idaho, are
hereby vacated. A copy of the necessary relinquishment is attached as Exhibit "A".
Section 2. That this Resolution shall be in full force and effect immediately upon its
adoption and approval,
DFNISON —VAC -15-001 PAGE 1 of 2
PASSED BY THE CITY COUNCIL OF THE CITY OF MERIDIAN, IDAHO, this
1 � day of 3R 2015.
APPROVED BY THE MAYOR OF THE CITY OF MERIDIAN, IDAHO, this
1 day of 2015.
Mayor Tam y e Weerd
ATTEST: o49oaA uoaV�r r
�c �9,
oma,
Cily of
IANC
Jayc L. Nhnan, x •4.0
y y�o
P
fR �A�Ae irtt ASUPE,
STATE OF IDAHO, )
) ss
County of Ada )
}h
On this I day of �-J 0, ry 2015, before me, the
un(ler,' a Notary Public in and for said State, personally eared TAMMY de WEERD
aaii d MAN known to me to be the Mayor and City Clerk, respectively, of the
City of Meridian, Idaho, and who executed the within instrument, and acknowledged to me that
the City of Meridian executed the same.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official
seal the day and year first above written.
NRY
• S
r4: z° -
•',Z1'
.•J3•. Pum~ Qe:
••• STATE sw
•'•4490..•••
NOTARY PUBLIC FOR IDAHO
RESIDING AT: ) 6
MY COMMISSIONtPIRES:_C.,-'- —�!
DENIsoN - VAC -I5-001 PAGE 2 of 2
EXHIMIT A
Legal Description and Exhibit Map Depicting the Easement to be Vacated
TEALEY'S LAND 12594 W. Explorer Drive, Suite iso " Boise, Idaho 83713
SURVEYING (200) 385.8836
10 M Fax (288) 385.8696
Project.. No.: 3881
Dale: January 27, 2015
DESCRIPTION FOR
VACATION OF UNITED WATER IDAHO EASEMENT
DENISON PROPERTY
A portion of the 6 -foot public utility easement lying in Lot 17 of Black 11 of Jayker
Subdivision — Phase 1, as filed for record In the office of the Ads County Recorder, Boise,
Idaho in Book 101 of plats at page 13341, lying In the NE %of Section 22, TAN., RAW.,
B.M., Meridian, Ada County, Idaho and More particularly described as follows:
COMMENCING at an iron pin marking the Southeast. comer of said Lot 17; thence
along the East boundary of said Lot 17
North 00929'19" East 5.00 feet to a point on the North dine of said 6 -fool public
utility easement; thence along said North line
North 89"3947" West 111,38 feet to the POINT OF BEGINNING; thence leaving
said North line at right angles
South 00020'13" West 4.00 feet to a point; thence at right angles
North 89.39'47" West 58,00 feet to a point; thence at right angles
North 00'20'13" East 4.00 feet to a point on said North line of the public utility
easement; thence along said North line
South 8963947" East 68.00 feet to the POINT OF BEGINNING.
W.t3e8113omkVacatimh 3e81-Ease-Vamtian-Descd=-dam
Denison —VAC -15-001
PARCEL
EXHIBTI• A
EASEMENT VACATION FOR
"C" RECORD OF SURVEY NO. 9169
FOR
KEVIN DENISON
SPURWING GREENS, LLC
P:=;F:i;cci_
/ 17 ---
0 20 4o so // /�--—_ ---------------I I
% I
SCALE IN FEET
I* 40'
i m
3244 SALIX DRIVE I
EXISTING FOUNDATION a
40, 4.0'
s� 25.8' GARAGE 56_0' 111.38' i
_.-Z11.71Z 17_II!7 - fz
p12w 12w `EXISTING 12 -
LOT F3 GAS LINE I
- _ -
� 1 I
-1 \ APPROX.
�1 EASEMENT AREA WATER LINE
11 TO BE VACATED. 1 n T 1 S]
1 56.0'
3861—exh.Owg 12-17-14 11:47:44 dmarks
Denison —VAC -15-001
TEALEY'S LAND SURVEYING
12594 W. EXPLORER DRIVE, SUITE 150
208-385-0636 BOISE, ID, 83713
DATE: 11/10/14
JOB NO. 3881
Meridian City Council Meeting
DATE: February 17, 2015
ITEM TITLE:
ITEM NUMBER:
PROJECT NUMBER:
A. Presentation of FY2014 Audited Financial Report
MEETING NOTES
W.CJi� 3r) X-�k
Cloee., fJa,l�Ll
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
www.eidebailly.com
877 W. Main St., Ste. 800 | Boise, ID 83702-5858 | T 208.344.7150 | F 208.344.7435 | EOE
1
February 10, 2015
To the Mayor and Members of the City Council
City of Meridian, Idaho
Meridian, Idaho
We have audited the financial statements of the governmental activities, the business-type activities, the discretely
presented component unit, and each major fund, of City of Meridian, Idaho (the City) for the year ended
September 30, 2014. Professional standards require that we provide you with information about our
responsibilities under generally accepted auditing standards and Government Auditing Standards and OMB
Circular A-133, as well as certain information related to the planned scope and timing of our audit. We have
communicated such information in our letter to you dated November 7, 2014. Professional standards also require
that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the City are described in Note 1 to the financial statements. GASB issued Statement
65, Items Previously Reported as Assets and Liabilities which establishes accounting and financial reporting
standards that reclassify, as deferred outflows of resources or deferred inflows of resources, certain items that
were previously reported as assets and liabilities. This statement was adopted in 2014 and the financial statements
were modified to reflect the changes in this statement. We noted no transactions entered into by the City during
the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been
recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management’s knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements and
because of the possibility that future events affecting them may differ significantly from those expected.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit,
other than those that are clearly trivial, and communicate them to the appropriate level of management. We are
pleased to report that no such misstatements were identified during the course of our audit.
2
In addition, the following summarizes an uncorrected misstatement of the financial statements, for which
management has determined that its effect to be immaterial, both individually and in the aggregate, to the
financial statements taken as a whole.
Government wide financial statements – Governmental Activities: A passed adjustment to record
the retainage payable related to open construction projects as of September 30, 2014, which
would increase construction in progress and accounts payable by $549,068.
Business – Type Activities: A passed adjustment to record the retainage payable related to open
construction projects as of September 30, 2014, which would increase construction in progress
and accounts payable by $64,970.
Discretely Presented Component Unit: A passed adjustment to record the debt issuance costs as a
prior period adjustment due to the implementation of Statement of Governmental Accounting
Standards (GASB Statement) No.65, Items Previously Reported as Assets and Liabilities, which
requires debt issuance costs to be expensed when incurred. The debt issuance costs were written
off in 2014 rather than recording a prior period adjustment in the amount of $5,058.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing
matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the
auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation
letter dated February 10, 2015.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an
accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s
opinion that may be expressed on those statements, our professional standards require the consulting accountant
to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such
consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit’s auditors. However, these
discussions occurred in the normal course of our professional relationship and our responses were not a condition
to our retention.
Other Matters
We applied certain limited procedures to Management Discussion and Analysis and the Schedules of Revenues,
Expenditures and Changes in Fund Balance – Budget and Actual – General Fund, which is required
supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of
inquiries of management regarding the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge
3
we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an
opinion or provide any assurance on the RSI.
We were engaged to report on the schedule of expenditures of federal awards (supplementary information), which
accompany the financial statements but are not RSI. With respect to this supplementary information, we made
certain inquiries of management and evaluated the form, content, and methods of preparing the information to
determine that the information complies with accounting principles generally accepted in the United States of
America, the method of preparing it has not changed from the prior period, and the information is appropriate and
complete in relation to our audit of the financial statements. We compared and reconciled the supplementary
information to the underlying accounting records used to prepare the financial statements or to the financial
statements themselves.
We were not engaged to report on the Schedules of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual - Capital Projects Fund and Enterprise Fund, which accompany the financial statements but are
not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion
or provide any assurance on it.
This information is intended solely for the use of City Council and management of City of Meridian, Idaho and is
not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Boise, Idaho
Financial Statements
September 30, 2014
City of Meridian, Idaho
City of Meridian, Idaho
Table of Contents
September 30, 2014
Independent Auditor’s Report .................................................................................................................................... 1
Management's Discussion and Analysis .................................................................................................................... 4
Financial Section ...................................................................................................................................................... 19
Basic Financial Statements ...................................................................................................................................... 19
Government-wide Financial Statements .............................................................................................................. 19
Statement of Net Position .................................................................................................................................... 19
Statement of Activities ......................................................................................................................................... 21
Fund Financial Statements ....................................................................................................................................... 22
Balance Sheet – Governmental Funds ................................................................................................................. 22
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ......................... 23
Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ......................... 24
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds to the Statement of Activities .................................................................................................................... 25
Statement of Net Position – Proprietary Fund ..................................................................................................... 26
Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Fund ................................ 27
Statement of Cash Flows – Proprietary Fund ...................................................................................................... 28
Notes to Financial Statements .............................................................................................................................. 29
Required Supplementary Information ...................................................................................................................... 47
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund ...... 47
Notes to Required Supplementary Information ................................................................................................... 49
Other Information .................................................................................................................................................... 50
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Capital Projects
Fund ..................................................................................................................................................................... 50
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Enterprise Fund ... 51
Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and
other Matters Based on an Audit of Financial Statements Performed in Accordance with Government
Auditing Standards ................................................................................................................................................... 52
Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control over
Compliance Required by OMB Circular A-133 ...................................................................................................... 54
Single Audit Section ................................................................................................................................................ 57
Schedule of Findings and Questioned Costs ........................................................................................................ 56
Summary Schedule of Prior Year Audit Findings ............................................................................................... 58
Schedule of Expenditures of Federal Awards ...................................................................................................... 59
Notes to Schedule of Expenditures of Federal Awards ....................................................................................... 60
www.eidebailly.com
877 W. Main St., Ste. 800 | Boise, ID 83702-5858 | T 208.344.7150 | F 208.344.7435 | EOE
1
Independent Auditor’s Report
Mayor and Members of the City Council
City of Meridian, Idaho
Meridian, Idaho
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, the discretely presented component unit, and each major fund of City of Meridian, Idaho, (the
City), as of and for the year ended September 30, 2014, and the related notes to the financial statements,
which collectively comprise the City’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the City’s preparation
and fair presentation of the financial statements in order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s
internal control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
2
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, the discretely
presented component unit, and each major fund of the City, as of September 30, 2014, and the respective
changes in financial position, and, where applicable, cash flows thereof for the year then ended in
accordance with accounting principles generally accepted in the United States of America.
Emphasis of a Matter – Adoption of New Accounting Standard
During the year ended September 30, 2014, the City adopted GASB 65, Items Previously Reported as
Assets and Liabilities. The adoption of this statement resulted in the reclassification of items previously
reported in liabilities as deferred revenues. These items are now reported in deferred inflows of resources
as unavailable revenues. Our opinions are not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis and budgetary comparison information as listed in the table of contents be
presented to supplement the basic financial statements. Such information, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board, who considers it to be
an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the United States
of America, which consisted of inquiries of management about the methods of preparing the information
and comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited procedures
do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City’s basic financial statements. The schedules of revenues, expenditures, and changes in
fund balance are presented for purposes of additional analysis and are not a required part of the basic
financial statements. The schedule of expenditures of federal awards is presented for purposes of
additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations, and is also not a required part of the basic
financial statements.
The schedule of expenditures of federal awards is the responsibility of management and was derived from
and relates directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the
basic financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance
with auditing standards generally accepted in the United States of America. In our opinion, the schedule
of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial
statements as a whole.
The schedules of revenues, expenditures, and changes in fund balance have not been subjected to the
auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not
express an opinion or provide any assurance on them.
3
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 10,
2015, on our consideration of the City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on internal control
over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering City’s internal control over financial
reporting and compliance.
Boise, Idaho
February 10, 2015
4
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
This section of the City of Meridian’s (City’s) annual financial report presents management’s discussion and
analysis of the City’s financial performance during the year ended September 30, 2014. Please use this
information in conjunction with the information furnished in the City’s financial statements.
Financial Highlights
The total assets of the City exceeded its liabilities and deferred inflows at September 30, 2014 by
$369,337,141. Of this amount $59,559,823 is unrestricted and available to meet the City’s on-going
obligations to citizens and creditors.
During fiscal year 2014 the City’s total net position increased $16,067,832 as compared to an increase of
$12,356,421 during fiscal year 2013. Net position of the governmental activities increased $5,279,326
and net position of business-type activities increased $10,788,506.
Total fund balance of governmental funds at September 30, 2014 was $36,451,692 compared to a total
governmental fund balance at September 30, 2013 of $32,869,764. Of the September 30, 2014 balance;
o $7,668,210 is restricted for park, police and fire impact fee capital expenditures (of which
$1,101,204 is assigned for budget carry forward)
o $4,824 is restricted for grant expenditures
o $296,455 is non-spendable
o $6,397,207 is assigned for budget carry forward
o $5,200,878 is restricted for capital projects (of which $1,282,536 is restricted for budget carry
forward)
o $1,476,197 is assigned for public safety capital projects (of which $1,371,783 is assigned for
carry forward)
o $15,407,921 is unassigned and available to meet the entities on-going obligations.
Overview of the Financial Statements
This annual report consists of five parts – management discussion and analysis, the government-wide financial
statements, fund financial statements, notes to the financial statements, and required supplementary information.
Government - Wide Financial Statements
These statements report information about all of the operations of the City using accounting methods similar to
those used by private sector companies. These statements are prepared using the flow of economic resources
measurement focus and accrual basis of accounting. The current year’s revenues and expenses are recorded as
transactions occur rather than when cash is received or paid.
The government-wide financial statements are divided into two categories:
Statement of Net Position – Reports all of the City’s assets and liabilities and deferred inflows with the difference
between the two reported as net position. Over time, increases or decreases in net position may serve as a useful
indicator of whether the financial position of the City is improving or deteriorating.
Statement of Activities – Reports all of the City’s revenues and expenses for the year by function. Examples of
functions are public safety, administration, and water and sewer activities. Revenues, such as property tax which
cannot be traced to a specific function, are reported as General Revenues.
5
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
Fund Financial Statements
The Fund financial statements provide information about the City’s major funds, not the City as a whole. The
City uses a method of accounting, called fund accounting, to separate specific sources of funds and corresponding
expenditures. Funds may be required by law or may be established by the City Council.
The City has the following funds:
Governmental Funds –These funds encompass the City’s basic services, public safety, community planning and
development, administration, and parks and recreation. Governmental fund financial statements focus on short-
term inflows and outflows of spendable resources, an accounting approach known as the flow of current financial
resources measurement focus and the modified accrual basis of accounting. Information provided by these
statements provides a short-term view of what resources will be available to meet needs.
The City has two governmental funds:
General Fund – The general fund is the general operating fund of the City. It derives most of its income from
property tax and funds the operations of the City. It includes the Development Services Fund, used to account for
revenue and expenses of the community planning and development function, and the Public Safety Fund used to
set aside funds for police and fire capital projects. It also includes the Impact Fee Fund used to account for park
and public safety impact fee revenue and capital acquisitions.
Capital Projects Fund – The Capital Projects Fund is used to account for financial resources to be used for the
acquisition of major capital facilities.
Proprietary Fund –User fees finance activities in these funds. The City of Meridian only has one type of propriety
fund, the enterprise fund. The water and sewer utilities and all the activities necessary to support their operation
are accounted for in this fund. Accounting for this fund is the same as a private business on a full accrual basis.
Notes to the Financial Statements
The notes provide additional information that is necessary to fully understand the data presented in the
government-wide and fund financial statements.
Required Supplementary Information
This section has information that further explains and supports the information in the financial statements by
including a comparison of the City’s budget data for the year.
6
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
FINANCIAL ANALYSIS OF THE CITY OF MERIDIAN AS A WHOLE
Net Position
Net position measures the difference between what the City owns (assets) versus what the City owes (liabilities
and deferred inflows). At September 30, 2014 the City’s combined assets exceeded liabilities and deferred
inflows by $369,337,141. In comparison at September 30, 2013 combined assets exceeded liabilities and deferred
inflows by $353,269,309 and by $340,912,888 at the end of FY2012. The largest portion of the City’s net
position, 80%, is invested in capital assets net of related debt. Capital assets include land, building, equipment
and machinery, and sewer and water utility infrastructure. This percentage distribution has remained virtually
unchanged for the last six years.
Assets restricted to a particular use are 3% of net position. The City’s restricted fund balance is composed of;
$7,668,210 in park, police, and fire impact fee funds, (portion of building permit collected for the construction of
new assets to retain existing service levels), $5,200,878 is for the Capital Improvement Fund, finally, $4,824 is in
a grant fund.
Unrestricted net position equal 16% of net position; this is a 2% decrease from the prior year. The City’s net
position increased 5% or $16,067,832 from FY2013 to FY2014. In contrast from FY2012 to FY2013 City net
position increased 4% or $12,356,421.
The table below has been condensed from the Statement of Net Position.
2014 2013 2014 2013 2014 2013
Current and Other Assets 64,715,849$ 58,197,063$ 45,129,622$ 48,795,442$ 109,845,471$ 106,992,505$
Capital Assets 86,171,152 83,869,016 208,870,841 192,629,596 295,041,993 276,498,612
TOTAL Assets 150,887,001 142,066,079 254,000,463 241,425,038 404,887,464 383,491,117
Current Liabilities 4,270,415 2,868,897 5,589,769 4,037,913 9,860,184 6,906,810
Long-term Liabilities 1,241,567 1,231,357 418,330 183,267 1,659,897 1,414,624
Deferred Inflows of Resources 24,030,242 21,900,374 - - 24,030,242 21,900,374
TOTAL Liabilities and
Deferred Inflows 29,542,224 26,000,628 6,008,099 4,221,180 35,550,323 30,221,808
Net Position:
Invested in Capital Assets
Net of Related Debt 88,032,565 85,730,431 208,870,841 192,629,596 296,903,406 278,360,027
Restricted 12,873,912 10,212,304 - - 12,873,912 10,212,304
Unrestricted 20,438,300 20,122,716 39,121,523 44,574,262 59,559,823 64,696,978
TOTAL Net Position 121,344,777$ 116,065,451$ 247,992,364$ 237,203,858$ 369,337,141$ 353,269,309$
Primary Government
Governmental
Activities
Business - type
Activities Total
Changes in Net Position
During the year the City’s financial position improved by $16,067,832. The following condensed financial
information was derived from the government-wide Statement of Activities and shows how the City’s net position
changed during the year.
7
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
Governmental Business-Type Total Primary
Activities Activities Government
FY2014 FY2013 FY2014 FY2013 FY2014 FY2013
Revenues
Program Revenues
Charges for services 7,573,537$ 8,047,883$ 22,030,346$ 21,443,636$ 29,603,883$ 29,491,519$
Operating grants and contribution 515,681 765,896 6,242,864 5,774,932 6,758,545 6,540,828
Capital Grants and Contributions 2,849,539 2,692,824 4,591,101 2,850,498 7,440,640 5,543,322
General Revenue
Property taxes 22,474,207 20,771,835 - - 22,474,207 20,771,835
Franchise fees 1,566,048 1,383,176 - - 1,566,048 1,383,176
Sales tax and other governmental 4,826,397 4,409,522 - - 4,826,397 4,409,522
Investment Earnings 176,992 137,468 357,245 319,388 534,237 456,856
Other Revenue 184,686 (2,133,114) 31,737 (549,640) 216,423 (2,682,754)
Total Revenues 40,167,087 36,075,490 33,253,293 29,838,814 73,420,380 65,914,304
Expenses
General Government
Administration 6,733,322 6,612,523 - - 6,733,322 6,612,523
Law Enforcement 12,539,007 12,079,540 - - 12,539,007 12,079,540
Fire Department 9,399,328 9,750,208 - - 9,399,328 9,750,208
Parks and Recreation 5,399,182 4,536,895 - - 5,399,182 4,536,895
Community Planning and Devlp 3,210,634 3,034,689 - - 3,210,634 3,034,689
Interest on long-term debt - 66,757 - - - 66,757
Enterprise - sewer and water - - 20,071,075 17,477,271 20,071,075 17,477,271
Total Expenses 37,281,473 36,080,612 20,071,075 17,477,271 57,352,548 53,557,883
Excess (deficiency) of revenues over
expenditures before transfers 2,885,614 (5,122) 13,182,218 12,361,543 16,067,832 12,356,421
Transfers - internal activities 2,393,712 1,561,707 (2,393,712) (1,561,707) - -
Increase (decrease) in net position 5,279,326 1,556,585 10,788,506 10,799,836 16,067,832 12,356,421
Net Position, Beginning of Year 116,065,451 114,508,866 237,203,858 226,404,022 353,269,309 340,912,888
Net Position, Ending of Year 121,344,777$ 116,065,451$ 247,992,364$ 237,203,858$ 369,337,141$ 353,269,309$
Changes in Net Position
for Fiscal Year Ending September 30, 2014
8
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
The following illustrates how items are catergorized in various revenue categories listed on the Changes in Net
Position report;
Governmental charges for services includes building permits and filing fees, court fines, Rural Fire
District, and Parks and Recreation fees.
Governmental capital grants and contributions includes Parks, Police, and Fire impact fees, grant revenue,
and donations.
Business type charges for services include water and sewer sales, engineering fees, and solid waste
pickup administration fees.
Business type operating grants and contributions include water and sewer connection fees and cash
donations for operating expenses.
Business type capital grants and contributions include devloper donated water and sewer lines and
donations for capital outlay.
Governmental Activities:
Governmental net position increased $5,279,326; this increase is 33% of the total City’s FY2013 to FY2014
increase in net position. The prior year governmental net position increased $1,556,585.
Governmental revenue increased just over $4 million (11%) from FY2013 to FY2014. In analyzing this increase
a couple items stand out. One, in FY2013 the City had a fixed asset loss of $1.9 million that resulted from the
down-ward adjustment of part of a large park donation that was made in the prior year. The City received a 60
acre park donation that included a senior citizen center. The cost of the center was included when the City
recorded the $25 million dollar donation. Subsequently it was determined that the center located within the park
would not be owned by City.
Property tax revenue, which is 56% of total governmental, revenue, increased about $1.7 million dollars (8%).
This was the result of new residential and commercial construction and the allowed statutory 3% increase in
development.
Total Governmental expenses increased 4% from FY2013. Personnel costs increased 4%, in FY2014 personnel
costs were 63% of all operating costs. Public Safety, Police and Fire collectively, were $18 million dollars of the
$24.5 million dollars spent for personnel costs. As
illustrated by the graph to the left Police is the largest
governmental activity. Personnel costs include not only
wages and salaries but overtime, payroll taxes, health
insurance, retirement, workman’s compensation
insurance, and various items like payment of accrued
vacation to retirees.
In FY2014 the City added nine employees for
governmental activities; City Council increased from
four to six members, two Information Technology
employees, an accountant, a Human Resources
Coordinator, part-time positions in the Mayor’s Office
and the Park’s Department increased from part time to
full time, Fire records clerk, and two officers in the
Police Department. Additionally a part of personnel cost
9
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
was moved from personnel to operating eliminating three and one half positions. Instead of performing animal
control services in-house the Police Department contracted with the Idaho Humane Society to provide the service.
Operating costs can vary from year to year due to
one-time projects. There were some one-time
projects that resulted in notable department
variances between FY2013 and FY2014. The Parks
Department committed $500,000 to the local Boys
and Girls toward building a new gym in FY2014.
The Fire Department showed a decrease in operating
expenses because they had a large one-time expense
in FY2013; a payment to the Meridian Rural Fire
District of $600,000 of impact fees as partial
repayment for Fire Station #5 (initially built by Fire
District).
One on-going change impacting operating expenses
was the shift of animal control from an in-house
service to a contracted service. This increased the Police Department FY2014 operating costs by $253,631.
Business-Type Activities:
At the end of FY2014 total net position for the City’s utility business activities was $247,992,364. Of the total
84% is in capital assets net of depreciation and 16% is in unrestricted fund balance. Total net position increased
5%.
Business-type activities, the
provision of water and sewer
services, increased net position by
$10.8 million in FY2014 the same
as the $10.8 million dollar increase
in FY2013 and compared to $8.4
million dollar increase in FY2012.
Capital assets net of depreciation
increased $16.2 million a substantial
increase compared to the prior year
increase in net position of $6.3
million. Unrestricted net position
in contrast decreased $5.5 million
compared to a FY2013 increase of
$4.5 million.
Capital assets are funded through a combination of developer contributed assets and City generated funds from
fee charges for services and connections to the system. Developer contributed assets result when developers put
in water and sewer lines to serve subdivisions and eventually turn ownership of the infrastructure over to the City
to maintain and replace. The City has also made, and will continue to make a substantial investment in enlarging
the capacity of the sewer treatment plant and making technological improvements to meet discharge standards.
10
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
During FY2014 the business fund had multiple significant capital projects underway. In total they spent just
under $19 million dollars on various capital projects. In addition to plant improvements, and work on a third
water storage, a new lab, and administration building were constructed at the Waste Water Treatment Plant.
These projects will be discussed later in this report in the Capital Asset section. Although revenues remained
consistent the spike in capital construction drew down the unrestricted fund balance.
The Utility has three
principal sources of revenue.
Operating revenue from
selling water and sewer
services (charges for
services), contributed capital
discussed above, and
connection or assessment,
fees charged for new
businesses and residences to
connect to the utility system.
When the City is growing,
connection revenue provides
resources to expand and
improve the system. On the
flip side this revenue stream
will dry up if there is no new development taking place in the City.
Usage charges are monthly fees that utility customers pay for the water they use in and on their property and for
the use of the sewage system. Usage fees must cover basic fixed costs to keep the system operational, there are
also charges based on resources used, that is, how many gallons each customer uses. At the end of FY2014 the
City increased water and sewer rates by 2% and added a flat fee of $3.75 in anticipation of the release of a new
National Pollutant Discharge Elimination System (NPDES) permit (issued by the Environmental Protection
Agency). This permit regulates the amount of pollutants that can be discharged into the Boise River. Stricter
discharge requirements could result in significant cost to remain in compliance.
The Proprietary Fund is divided into three
divisions: Waste Water Treatment, Water, and
Public Works. Within Public Works there are
several support services; professional
engineering support, construction
management, inspections, and environmental
education. Waste Water Treatment is the
largest division in the fund.
The table below compares Proprietary Fund
revenue and expenses for the last three fiscal
years. Operating revenue was discussed
above. Operating expense includes numerous
items such as; power, supplies, building and
equipment maintenance and repair, fuel,
professional
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Water/Sewer Utility Revenue History
Connection Fees Usage Fees Developer Contributed Capital
11
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
services, etc. Non-operating revenues and expenses include interest revenue, connection fees, gain or loss on sale
of assets, and change in fair market value of investments. In FY2014 $6,356,219 of the $6,712,724 total is
connection fees. Depreciation is a non-cash expense; it is a method of allocating the useful like of a capital asset
over the life of the asset.
Personnel costs increased 9%
between FY2014 and FY2013.
During FY2014 the Utility Fund
amended the budget to add six
additional employees. Those
employees were added at various
times during the year. Operating
expenses increased 32%. A few
of the more significant increases
between FY2013 and FY2014
include; $300,000 plus increase
in purchase of water meters due
to increased building demand, $427,630 to settle lawsuits, and an additional $359,000 plus spent for professional
services. The Fund generally has any number of engineering and planning projects underway that require the use
of outside professional services.
Depreciation expense increased 6% due to finishing and closing infrastructure projects.
In FY2014 the Business Fund had a capital budget of $26,505,226 and spent $18,986,999. The Fund has several
multi-year projects budgeted. The Water Divisions largest budgeted project is a ground reservoir with a budget of
almost $4.5 million dollars and FY2014 expenditures of almost $4 million dollars. Another larger project for
Water is construction on various wells; with a FY2014 budget of about $2 million they spent $1 million.
The Waste Water Treatment Department worked on the construction of a new $6.8 million dollar administration
and laboratory campus at the treatment plant. During FY2014 they completed $5.5 million worth of construction
on this project. Another large project taking place at the treatment plant is the fermentation project, which is an
on-going project to improve the process used for removing phosphorus and nitrogen from waste water. In
FY2014 the Department spent $2.4 million dollars.
FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds
Governmental Funds provide information about near-term inflows, outflows, and balances of resources that are
available for spending. At the end of a fiscal year the unreserved fund balance serves as a useful measure of a
government’s net resources. Types of governmental funds reported by the City include the General Fund, the
Capital Projects Fund, the Impact Fee Fund, and the Public Safety Fund.
At the end of the current year, the City’s governmental funds had a combined ending fund balance of $36,451,692
which is an increase of $3,581,928 over the combined ending fund balance at the end of the prior year.
12
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
In accordance with GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
the fund balances are classified for the year ended September 30, 2014 as follows; of the combined ending fund
balance of $36,451,692, $296,455 is non- spendable, $7,673,035 is restricted by law, $13,074,281 is assigned by
intent of the City to specific purposes, and $15,407,921 is unassigned and available for spending by the City.
Change In
GOVERNMENTAL FUND BALANCES FY2014 FY2013 Fund Balance
Nonspendable
Prepaids 296,455$ 130,119$ 166,336$
Restricted
Impact Fund 6,567,007 5,278,872 1,288,135
Impact Fund Carryforward 1,101,204 1,125,156 (23,952)
Grant Fund 4,824 4,824 -
Assigned
General Fund Budget for Carryforward 6,397,207 4,120,975 2,276,232
Capital Projects Fund 3,918,341 3,326,274 592,067
Capital Projects Fund Carryforward 1,282,536 482,535 800,001
Public Safety Fund 104,414 2,099,204 (1,994,790)
Public Safety Fund Carryforward 1,371,783 - 1,371,783
Unassigned 15,407,921 16,301,805 (893,884)
TOTAL FUND BALANCE 36,451,692$ 32,869,764$ 3,581,928$
The General Fund is the primary operating fund of the City, used for major operations including public safety,
planning and development, parks, and administration. At the end of the fiscal year, the unassigned fund balance
of the General Fund was $15,407,921 down from the previous year balance of $16,301,805. The City does not
want the unassigned fund balance to drop below the minimum of four months of on-going personnel and
operating expense. The amount of necessary reserve is calculated using the upcoming budget year i.e. the
FY2015 budget is used to calculate the balance at the end of FY2014. For fiscal year end this amount is $12
million dollars. That means that the City considers $3,407,922 of the $15,407,921 unassigned fund balance
available to budget new projects.
The Impact Fee Fund is a restricted and by state statute can only be spent on police, fire and parks capital projects
that sustain the level of service existing when the fees were adopted. The City collects impact fees when a
building permit is purchased. Parks fees are collected only for residential buildings, fire and police fees are
collected at the sale of both residential and commercial building permits. The fees are calculated based on levels
of service, predicted growth, and the ten year capital improvement plans needed to a consistent level of service.
In FY2014 impact fee revenue of $2,535,597 was almost identical to FY2013 impact fee revenue of $2,589,828.
The majority of the revenue comes from residential development, only $183,417, or 7% was generated by
commercial projects. The Fund also earned a small amount of interest; $9,719.
The City spent $1,281,135 from the impact fee fund in FY2014. The Police spent $500,000 on the construction of
a training center, Fire spent $18,494 on equipment, and Parks spent $737,239 on park improvements, and the
Fund as a whole spent $22,340 on professional services to update the impact fee capital plan and $3,062 on
investment services.
13
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
When building permit sales and related fees exceed the cost of the Community Development Services Department
the City assigns the excess to the Capital Projects Fund to use for future capital projects. The City may transfer
other funds into the Capital Projects Fund to set them aside for capital projects. During FY2014 the City
transferred $1,592,539 into Capital Improvement Fund from accumulated building permit revenue. At the end of
FY2014 the balance of the Capital Improvement in total is $5,200,877 compared to a FY2013 balance of
$3,808,809. Of the $5,200,877, $1,282,536 has been budgeted for projects that have not been completed. None
of the fund was spent for capital projects during FY2014.
Assigned for Public Safety purchases is a fund used to save for public safety construction or large capital
purchases. The balance in the fund at the end of FY2014 is $1,476,197. With the exception of $104,414 the fund
budgeted is for the Police Training Center.
General Fund Budgetary Highlights
The original FY2014 General Government budget was
$45,916,133; this budget was amended during the year
for a final budget of $49,269,141, a net addition to the
budget of $3,353,008. Actual expenditures were
$38,904,328.
There are three categories of budget expenditures;
personnel, operating, and capital outlay. The discussion
below will address each category and the differences
between budget and actual.
FY2014 General Fund revenue of $39.8 million dollars
exceeded the budgeted amount by $4.4 million dollars.
The largest percentage of General Fund income resides
in property tax. Property tax collections in FY2014
were up 8% over FY2013. Each budget year, by state
law, taxing entities are allowed to increase their
property tax request by a maximum of 3%. The City
elected to take the increase allowed by state statute; the
remaining increase is due to an increase in new
construction and annexations.
Intergovernmental revenue sharing is the second
largest revenue stream, 17% of total revenue in FY2014. This category includes grants, sales tax revenue sharing,
and a joint powers service agreement with the Meridian Rural Fire District. Sales tax revenue is the largest item
in this category, comprising 62% of total intergovernmental revenue. The state distributes sales tax revenue to
cities and counties based on a formula that in part uses population for each taxing entity. Increases in Meridian’s
population coupled with a more robust economy have resulted in a jump in revenue sharing increases for
Meridian over the last couple of years. For FY2014 actual sales tax revenue sharing was $4,262,626, 29% more
than $3,300,000 budget.
14
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
The third largest source of General Fund
revenue (11% of the total) in FY2014 was
licenses and permits, namely building
permit sales. In the category licenses and
permits only 3% of the revenues are not
related to construction activity. City of
Meridian building and development
rebounded from the mid- 2000’s decade
recession in the spring of 2012. This
uptick in activity continued in FY2013
and FY2014. Building activity and
population growth is the driver that
increases or decreases the majority of
City revenue flows.
Total license and permit revenue decreased slightly, 5%, from FY2013 to FY2014. However, actual revenue did
exceed budgeted revenue by about $1,000,000. The City budgets conservatively for building permit revenue
because it can change quickly from a position of rapid growth to minimal activity. The City measures three
principal categories of building activity; residential, commercial, and multi-family.
As illustrated by the graphs residential
permit sales declined in a smooth drop
from FY2005 to FY2011 then started to
climb gradually, leveling out in FY2013
and FY2014. In contrast commercial
development changes have been
dramatic during the same time period.
Although commercial growth tends to
follow a spurt in residential growth,
commercial revenue can vary widely due
to the size and type of a project as well
as economic conditions.
Multi-family housing development is
relatively new to the City of Meridian.
Following national trends the last two
years the City issued more building permits for multi-family housing than at any time in the past. Budgeting for
these permits, as with commercial, is difficult due to complexities in how building permits amounts are
calculated.
On the expenditure side of the budget expenses are divided into the personnel, operating, and capital as discussed
above, and also by function. The functions are Administration, Public Safety (Police and Fire), Community
Development Services, and Parks and Recreation. The largest percentage of the budget is in personnel cost which
includes wages, payroll taxes, retirement, and health insurance.
15
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
The total General Government actual personnel expense was $24,528,744, 4% under the final budget. Public
Safety is 74% of the total; however 46% of the personnel savings occurred in Administration. This was due in
part to newly budgeted positions that were filled late in the year. There were some savings in other departments
from health and workers compensation insurance. The City added 6 positions to the budget in FY2014.
Operating expenses are a combination of on-going costs like fuel, utilities, and on-going maintenance, and one-
time expenses like payments to consultants or one time purchases of equipment. There were some variances
between the FY2014 operating budget of $10,132,474 and the actual spent of $8,418,378. The larger variances
pertain to one-time items not spent in FY2014 that will be spent in prior years; $500,000 for a contribution to the
Boys and Girls Club for a new gym, $150,000 to update the Parks master plan, $412,556 for furniture and fixtures
for the Police training center that is under construction, and $436,848 in Administration for unspent grant money.
There was a negative operating variance between budget and actual in Community Development Services. The
fees paid for contracted building inspections exceeded the budget because building permit sales exceeded the
budgeted amount. The extra fees were offset by increased revenue.
The total governmental fund FY2014 capital budget was
$13,663,622. Of that amount $5,957,204 was spent.
The capital budget consisted of vehicles, equipment,
construction projects, land and land improvements, and
software. Several construction projects were not
completed or started during FY2014 and were re-
budgeted in the FY2015 budget. Many Parks
Department projects are in “savings” accounts; this
means that each year as finances permit money is
budgeted toward projects until enough funds can be
accumulated to complete the project. Significant
projects that will span more than one budget year
include;
Police Training Center, budget $5,014,113, spent in FY2014, $1,275,278
Parks and Recreation Field House, budget $1,500,000, spent in FY2014 $0
Parks land and park development, budget $4,136,545, spent in FY2014 $1,617,517
16
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
CAPITAL ASSET and DEBT ADMINISTRATION
Capital Assets
At the end of fiscal year 2014 the City had $295 million invested in capital assets (net of accumulated
depreciation). During fiscal year 2014 the City’s total investment in net position increased 7%. See table below:
2014 2013 2014 2013 2014 2013
Land $ 26,190,934 $ 25,659,758 $ 1,681,817 $ 1,131,109 $ 27,872,751 $ 26,790,867
Easements 322,614 293,138 7,918,844 7,539,635 8,241,458 7,832,773
Intangibles 4,704 14,109 - - 4,704 14,109
Buildings and
improvements
other than buildings 52,756,570 53,131,744 41,745,350 40,072,233 94,501,920 93,203,977
Sewer and water lines - - 121,512,931 116,377,305 121,512,931 116,3 77,305
Equipment 4,226,362 4,216,594 16,251,285 17,432,213 20,477,647 21,648,807
Construction in progress 2,669,968 553,673 19,760,614 10,077,101 22,430,582 10,630,774
$ 86,171,152 $ 83,869,016 $ 208,870,841 $ 192,629,596 $ 295,041,993 $ 276,498,612
Capital Assets as of September 30, 2014
(net of depreciation)
Governmental
Activities
Business - Type
Activities
Total Primary
Government
The City’s investment in capital assets includes land, buildings, sewer and water lines, buildings, vehicles and
equipment. Sidewalks, bridges, and roads belong to the Ada County Highway District.
Major capital asset events in the general government funds in FY2014 included:
$1.4 million for dark fiber
$1.16 million for Public Safety Training Center
$632,983 for Settlers Park improvements
$281,609 for Storey Dog Park improvements
$365,492 for Police vehicles, $43,372 in Park department vehicles and $39,885 in Fire vehicles
$373,023 for Andrews Upholstery property
$342,124 for Fire Department cardiac monitors and defibrillators
Major capital asset events in the business-type funds in FY2014 included:
$5.5 million for Wastewater Treatment Plant administration and laboratory buildings
$4 million in sewer/water lines and wells construction
$4 million for Ground Water Reservoir #2
$2.4 million for Wastewater Treatment Plant fermentation and odor control
$4.1 million in donated and contributed capital water and sewer infrastructure
17
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
The City booked $3,757,902 in depreciation expense for governmental City functions and $7,207,850 for
business-type activities.
FY2015 Budgetary Considerations
The City of Meridian’s proposed FY2015 budget anticipated a level of economic activity commiserate that of
2014. After growing very rapidly at the start of the last decade the City of Meridian, like the rest of the country,
had very little growth at the end of the decade. In the spring of 2012 stalled developments became active again
and development growth stabilized, although certainly not at the level of the frenzy of ten years ago. However,
revenue forecasts remained conservative. Revenue for the FY2015 budget reflects the same level of development
activity and economic conditions as the last couple of years.
The General Fund FY2015 budget added seven and a half new employee positions. Four and a half positions
were added in the Police Department, one and one half positions added to Administration, one-half positions in
the Fire Department, and one in the Parks Department. Additionally a little over $500,000 was added to the
budget for increases to the Police Step Plan Payment system.
The General Fund FY2014 budget includes replacements of capital items and computers of $1.1 million dollars.
Larger items include;
$380,000 for fire breathing apparatus
$102,925 for parks vehicles and equipment
$207,450 for computers and other electronic equipment
$326,000 for police vehicle replacement
Larger General Fund FY2015 new capital items include;
$320,000 for a City Hall parking lot (split with Enterprise Fund)
$450,000 to landscape the Meridian Interchange Overpass
$500,000 for neighborhood park development
18
City of Meridian, Idaho
Management’s Discussion and Analysis
September 30, 2014
The FY2015 Water and Sewer Enterprise Fund
added 9 additional employee positions; one
position in Public Works Administration, one in
the Water Department, and seven in the Waste
Water Treatment Department. During FY2014,
the utility amended the budget and added 6
additional positions.
Larger Enterprise Fund Projects Include;
$169,058 for vehicle, equipment, and
computer replacement
$2.9 million dollars for well and water
line projects
$897,800 for water supply upgrades and
improvements
$1.2 million dollars for waste water
regulatory requirements and studies
$6.1 million dollars for waste water
treatment plant improvements and
upgrades
Requests for Information
This report is designed to provide a general
overview of the City of Meridian’s finances for our citizens and customers. If you have questions about this
report or need additional financial information, contact:
City of Meridian
Finance Office
33 E. Broadway Ave.
Meridian, Idaho 83642
Phone: (208) 888-4433
$‐
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
Total City of Meridian
Final Budget Comparison
Carry forward
Capital
Carry forward
Operating
Capital
Operating
Personnel
19
City of Meridian, Idaho
Statement of Net Position
September 30, 2014
Governmental Business-Type Component
Activities Activities Total Unit
Assets
Current Assets
Cash and cash equivalents 3,480,008$ 3,913,870$ 7,393,878$ 782,222$
Restricted cash and cash equivalents 163,313 - 163,313 -
Investments 25,653,458 37,821,378 63,474,836 -
Restricted investments 7,622,097 - 7,622,097 -
Receivables
Accounts (net of $36,000 allowance
for enterprise fund uncollectibles)817,287 3,225,505 4,042,792 7,037
Property taxes 24,769,485 - 24,769,485 947,531
Due from other governmental units 1,878,973 - 1,878,973 -
Interest 34,773 66,793 101,566 -
Deposits and prepaid expenses 296,455 102,076 398,531 2,965
Total current assets 64,715,849 45,129,622 109,845,471 1,739,755
Noncurrent Assets
Capital assets
Land, infrastructure, and other assets not
depreciated 29,183,516 29,361,275 58,544,791 845,067
Buildings, improvements and equipment,
net of depreciation 56,987,636 179,509,566 236,497,202 540,012
Total noncurrent assets 86,171,152 208,870,841 295,041,993 1,385,079
Total Assets 150,887,001$ 254,000,463$ 404,887,464$ 3,124,834$
Primary Government
See Notes to Financial Statements 20
City of Meridian, Idaho
Statement of Net Position
September 30, 2014
Governmental Business-type Component
Activities Activities Total Unit
Liabilities
Current liabilities
Accounts payable 2,463,368$ 3,931,300$ 6,394,668$ 79,361$
Accrued payroll and taxes 957,505 235,456 1,192,961 -
Customer deposits 678,289 1,398,754 2,077,043 -
Due within one year
Accrued vacation, current portion 171,253 24,259 195,512 -
Note payable - current portion - - - 87,134
Noncurrent liabilities
Accrued vacation - less current portion 1,241,567 218,330 1,459,897 -
Note payable - less current portion - - - 715,886
Settlement payable - 200,000 200,000 -
Deferred Inflows of Resources
Unavailable revenues - property taxes 24,030,242 - 24,030,242 884,352
Total liabilities and deferred inflows 29,542,224 6,008,099 35,550,323 1,766,733
Net Position
Net investment in capital assets 88,032,565 208,870,841 296,903,406 582,059
Restricted for
MDC Urban Renewal Projects - - - 776,042
Impact funds 7,668,210 - 7,668,210 -
Grant funds 4,824 - 4,824 -
Capital improvements 5,200,878 - 5,200,878 -
Unrestricted 20,438,300 39,121,523 59,559,823 -
Total net position 121,344,777 247,992,364 369,337,141 1,358,101
Total Liabilities and Net Position 150,887,001$ 254,000,463$ 404,887,464$ 3,124,834$
Primary Government
See Notes to Financial Statements
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions
Primary Government
Governmental Activities
General government
Administration 6,733,322$ 228,488$ 119,434$ -$
Public safety
Law enforcement 12,539,007 855,123 224,930 168,456
Fire department 9,399,328 1,441,373 18,909 869,904
Parks and recreation 5,399,182 625,096 130,634 1,811,179
Community development 3,210,634 4,423,457 21,774 -
Total governmental activities 37,281,473 7,573,537 515,681 2,849,539
Business-Type Activities
Water and wastewater 20,071,075 22,030,346 6,242,864 4,591,101
Total Primary Government 57,352,548$ 29,603,883$ 6,758,545$ 7,440,640$
Component Unit
Downtown development 724,186$ -$ 4,327$ -$
General revenues
Shared revenues
Property taxes, levied for general purposes
Franchise fees
Sales tax and other governmental
Investment earnings
Net increase (decrease) in fair value of investments
Miscellaneous
Gain (loss) on sale of fixed assets
Transfers - internal activities
Total general revenues and transfers
Change in Net Position
Net Position, Beginning of Year
Net Position, Ending of Year
Program Revenues
21
City of Meridian, Idaho
Statement of Activities
Year Ended September 30, 2014
Government Business-type Component
Activities Activities Total Unit
(6,385,400)$ -$ (6,385,400)$ -$
(11,290,498) - (11,290,498) -
(7,069,142) - (7,069,142) -
(2,832,273) - (2,832,273) -
1,234,597 - 1,234,597 -
(26,342,716) - (26,342,716) -
- 12,793,236 12,793,236 -
(26,342,716)$ 12,793,236$ (13,549,480)$ -$
-$ -$ -$ (719,859)$
22,474,207$ -$ 22,474,207$ 689,361$
1,566,048 - 1,566,048 -
4,826,397 - 4,826,397 -
176,992 357,245 534,237 752
28,798 (1,367) 27,431 -
9,397 32,477 41,874 5,999
146,491 627 147,118 -
2,393,712 (2,393,712) - -
31,622,042 (2,004,730) 29,617,312 696,112
5,279,326 10,788,506 16,067,832 (23,747)
116,065,451 237,203,858 353,269,309 1,381,848
121,344,777$ 247,992,364$ 369,337,141$ 1,358,101$
Net (Expense) Revenue and Changes in Net Position
Primary Government
See Notes to Financial Statements 22
City of Meridian, Idaho
Balance Sheet – Governmental Funds
September 30, 2014
Total
Capital Governmental
General Projects Funds
Assets
Cash and cash equivalents 3,467,044$ 12,964$ 3,480,008$
Investments 21,857,496 3,795,962 25,653,458
Receivables
Accounts 817,287 - 817,287
Property taxes 24,769,485 - 24,769,485
Due from other governmental units 1,878,973 - 1,878,973
Interest 34,498 275 34,773
Prepaid items 296,455 - 296,455
Restricted assets
Cash and cash equivalents 163,313 - 163,313
Investments 7,622,097 - 7,622,097
$ 60,906,648 $ 3,809,201 $ 64,715,849
Liabilities, Deferred Inflows and Fund Balance
Liabilities
Current Liabilities
Accounts payable 1,963,368$ -$ 1,963,368$
Accrued payroll and taxes 957,505 - 957,505
Customer deposits 678,289 - 678,289
Total current liabilities 3,599,162 - 3,599,162
Deferred Inflows of Resources
Unavailable revenue - property taxes 24,664,995 - 24,664,995
Total liabilities and deferred inflows 28,264,157 - 28,264,157
Fund Balances
Nonspendable
Prepaids 296,455 - 296,455
Restricted
Impact Fund 6,567,007 - 6,567,007
Fund Balance Budget of Carryforward 1,101,204 - 1,101,204
Capital Projects Fund 1,391,676 2,526,665 3,918,341
Fund Balance Budget of Carryforward - 1,282,536 1,282,536
Grant Fund 4,824 - 4,824
Assigned
Fund Balance Budget of Carryforward 6,397,207 - 6,397,207
Public Safety Fund 104,414 - 104,414
Fund Balance Budget of Carryforward 1,371,783 - 1,371,783
Unassigned 15,407,921 - 15,407,921
Total fund balances 32,642,491 3,809,201 36,451,692
60,906,648$ 3,809,201$ 64,715,849$
See Notes to Financial Statements 23
City of Meridian, Idaho
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
September 30, 2014
Fund balance - total governmental funds 36,451,692$
Amounts reported for governmental activities in the statement of net position are different
because:
Capital assets used in governmental activites are not financial resources and therefore
are not reported in the funds. 86,171,152
Some of the property taxes receivable are not available to pay for current-period
expenditures and therefore are deferred in the funds. 634,753
Committed contribution is not payable in the current period and therefore is not reported (500,000)
in the funds.
Accrued vacation is not due and payable in the current period and therefore is not
reported in the funds. (1,412,820)
Net position of governmental activities 121,344,777$
See Notes to Financial Statements 24
City of Meridian, Idaho
Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds
September 30, 2014
Total
Capital Governmental
General Projects Funds
Revenues
Taxes 22,534,302$ -$ 22,534,302$
Licenses and permits 4,225,502 - 4,225,502
Intergovernmental 6,826,466 - 6,826,466
Franchise fees 1,566,048 - 1,566,048
Fines and forfeitures 490,106 - 490,106
Charges for services 1,443,208 - 1,443,208
Interest 174,634 2,358 176,992
Miscellaneous 9,397 - 9,397
Donations 33,807 - 33,807
Impact revenues 2,535,597 - 2,535,597
Total revenues 39,839,067 2,358 39,841,425
Expenditures
General government 5,586,999 - 5,586,999
Public safety 20,974,233 - 20,974,233
Parks and recreation 3,174,196 - 3,174,196
Community development services 3,211,696 - 3,211,696
Capital outlay 5,957,204 - 5,957,204
Total expenditures 38,904,328 - 38,904,328
Excess of Revenues Over Expenditures 934,739 2,358 937,097
Other Financing Sources (Uses)
Operating transfer in 2,393,712 1,592,539 3,986,251
Operating transfer out (1,592,539) - (1,592,539)
Unrealized gain (loss) on investments 30,764 (1,966) 28,798
Proceeds from sale of capital assets 222,321 - 222,321
Total other financing sources 1,054,258 1,590,573 2,644,831
Net Change in Fund Balances 1,988,997 1,592,931 3,581,928
Fund Balance, Beginning of Year 30,653,494 2,216,270 32,869,764
Fund Balance, End of Year 32,642,491$ 3,809,201$ 36,451,692$
See Notes to Financial Statements 25
City of Meridian, Idaho
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds to the Statement of Activities
Year Ended September 30, 2014
Net change in fund balances - total governmental funds 3,581,928$
Amounts reported for governmental activities in the statement of activities are different
because:
Governmental funds report capital outlay as expenditures. However, in the statement of
activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the amount by which capital outlays exceeded
depreciation and loss on sale of assets in the current period.
New capital 5,957,204
Depreciation (3,757,902)
Loss on fixed asset (75,830)
Total 2,123,472
Capital assets contributed by citizens or developers are not a source of financial
resources and thus, are not recognized in the governmental funds. 178,667
Some property tax revenue in the statement of activities does not provide current
financial resources and is not reported as revenue in the governmental funds. (60,095)
Contingent liability is recognized regardless of when financial resources are available
and is not reported as a liability in the governmental funds. (500,000)
In the statement of activities, accrued vacation is measured by the amounts earned
during the year. In governmental funds, however, expenditures for these items are
measured by the amount of financial resources used. This is the amount by which
benefits earned exceeded benefits paid in the current year. (44,646)
Change in net position of governmental activities 5,279,326$
See Notes to Financial Statements 26
City of Meridian, Idaho
Statement of Net Position – Proprietary Fund
September 30, 2014
Enterprise Fund
Water
and Sewer
Assets
Current Assets
Cash and cash equivalents 3,913,870$
Investments 37,821,378
Receivables
Accounts (net of $34,999 allowance for uncollectibles) 3,225,505
Interest 66,793
Prepaids 102,076
Total current assets 45,129,622
Noncurrent Assets
Capital assets
Land 1,681,817
Easements 7,918,844
Construction in progress 19,760,614
Buildings and improvements other than buildings 61,354,844
Sewer and water lines 154,844,130
Machinery and equipment 29,717,510
Less accumulated depreciation (66,406,918)
Total assets 254,000,463$
Liabilities and Net Position
Current Liabilities
Accounts payable 3,931,300$
Accrued payroll and taxes 235,456
Accrued vacation, current portion 24,259
Customer deposits 1,398,754
Total current liabilities 5,589,769
Noncurrent Liabilities
Accrued vacation - less current portion 218,330
Settlement payable 200,000
Total noncurrent liabilities 418,330
Net Position
Net invested in capital assets 208,870,841
Unrestricted 39,121,523
Total net position 247,992,364
Total liabilities and net position 254,000,463$
See Notes to Financial Statements 27
City of Meridian, Idaho
Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Fund
Year Ended September 30, 2014
Enterprise Fund
Water
and Sewer
Operating Revenues
Charges for services
Water sales 7,474,033$
Sewer sales 13,012,886
Other service revenues 422,553
Sale of meters 243,719
Trash billing service 604,871
Engineering fees 272,284
Miscellaneous 32,477
Total operating revenues 22,062,823
Operating Expenses
Personnel services 6,049,960
Other services and charges 3,704,993
Depreciation 7,207,850
Supplies 2,082,379
Heat, lights and power 1,025,893
Total operating expenses 20,071,075
Operating Income 1,991,748
Nonoperating Revenues (Expenses)
Interest revenue 357,245
Connection assessment fees and donations 6,356,219
Gain on sale of fixed assets 627
Net decrease in fair value of investments (1,367)
Total nonoperating revenues 6,712,724
Income before contributions and transfers 8,704,472
Donated waterlines and sewerlines 4,477,746
Operating transfers out (2,393,712)
Change in Net Position 10,788,506
Net Position, Beginning of Year 237,203,858
Net Position, End of Year 247,992,364$
See Notes to Financial Statements 28
City of Meridian, Idaho
Statement of Cash Flows – Proprietary Fund
Year Ended September 30, 2014
Enterprise Fund
Water
and Sewer
Operating Activities
Receipts from customers and users 21,750,998$
Payments to suppliers 5,068,476
Payments to employees 5,962,131
Net Cash from Operating Activities 10,720,391
Noncapital Financing Activities
Operating transfer to general fund (2,393,712)
Net Cash used for Noncapital Financing Activities (2,393,712)
Capital and Related Financing Activities
Connection assessment fees 6,356,219
Proceeds from sale of capital assets 16,278
Acquisition of capital assets (18,987,000)
Net Cash used for Capital and Related Financing Activities (12,614,503)
Investing Activities
Purchase of investments (5,176,188)
Sale of investments 9,084,677
Interest received 364,409
Net Cash from Investing Activities 4,272,898
Net Change in Cash (14,926)
Cash, Beginning of Year 3,928,796
Cash, End of Year 3,913,870$
Reconciliation of Operating Income to Net Cash from Operating Activities
Operating income 1,991,748$
Adjustments to reconcile operating income to net
cash from operating activities
Depreciation 7,207,850
Changes in assets and liabilities
Accounts receivable (311,824)
Prepaid items 45,698
Accounts payable 1,182,212
Accrued payroll and taxes 87,829
Customer deposits 516,878
Net Cash from Operating Activities 10,720,391$
Supplemental Disclosure of Cash Flow Information
Developer and customer contributed sewer and water lines 4,477,746$
29
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Note 1 - Summary of Significant Accounting Policies
The City of Meridian, Idaho (City) was incorporated August, 1903. The City operates under a mayor and council
form of government and provides the following services as authorized by its charter; public safety (police and
fire), community planning and development, parks and recreation, general administrative services, and water and
sewer service.
The accounting and reporting policies of the City relating to the funds included in the accompanying basic financial
statements conform to generally accepted accounting principles applicable to state and local governments.
Generally accepted accounting principles for local governments include those principles prescribed by the GASB,
the American Institute of Certified Public Accountants in the publication entitled Audits of State and Local
Governmental Units.
Financial Reporting Entity
As required by generally accepted accounting principles, these basic financial statements present the City in
conformance with GASB, component units are organizations that are included in the reporting entity because of
the significance of their operational or financial relationships with the City.
Component units are legally separate organizations for which the City is financially accountable. The component
unit column in the combined financial statements is the financial data of the City’s single component unit, the
Meridian Development Corporation (MDC). MDC is a separate and distinct legal entity created by state statute.
The directors of MDC are appointed by the Mayor and approved by the City Council. MDC promotes downtown
development services for the citizens of the City. Complete financial statements can be obtained from the City of
Meridian Division of Financial Management, 33 East Broadway Avenue, Meridian, Idaho.
The City contributes to the multi-employer Public Employee Retirement System of Idaho (the System). The
System is administered by the State of Idaho and the City is not the major participant in the plan; therefore, the
plan’s financial statements are not included in this report.
Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities)
report information on all of the nonfiduciary activities of the primary government. For the most part, the effect of
interfund activity has been removed from these statements. Governmental activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from business-type activities which
rely, to a significant extent, on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is
offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or
segment. Program revenues include; charges to customers or applicants who purchase, use, or directly benefit
from goods, services, or privileges provided by a given function or segment, grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other
items not properly included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds and proprietary funds. Major individual
governmental funds and major individual enterprise funds are reported as separate columns in the fund financial
statements.
30
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the
accrual basis of accounting, as are the proprietary fund. Revenues are recorded when earned, and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized
as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all
eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and
available. Revenues are considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be
available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are
recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as
expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to
be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of
special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as
revenue of the current period. All other revenue items are considered to be measurable and available only when
cash is received by the government.
The City reports the following major governmental funds;
General Fund - The General Fund is the general operating fund of the City. It is used for all financial resources
except those required to be accounted for in another fund.
Capital Projects Fund- the Capital Projects Fund is used to account for financial resources to be used for the
acquisition or construction of major capital facilities (other than those financed by proprietary funds).
The City reports the following major proprietary fund;
Enterprise Fund – The Enterprise Fund is used to account for water and sewer operations financed and operated
in a manner similar to private business. The intent of the governing body is that costs (expenses, including
depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered
primarily through user charges. Additionally the governing body may have decided that periodic determination of
revenues earned, expenditures incurred, and/or net income is appropriate for capital maintenance, public policy,
management control, accountability or other purposes.
As a general rule, the effect of inter-fund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are charges between various functions of the government when
elimination of these charges would distort the direct costs and program revenues reported for the various
functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services, or
privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including
special assessments. Internally dedicated resources are reported as general revenues rather than as program
revenues.
31
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and
expenses generally result from providing services and products and delivering goods in connection with a
proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds
are charges for services to customers for water and sewer sales and services. Operating expenses for enterprise
funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All
revenues and expenses, such as fees property owners pay to connect to the utility system, not meeting this
definition are reported as non-operating revenues and expenses.
Cash and Cash Equivalents
For purposes of the statement of cash flows, the proprietary funds consider all highly liquid investments with a
maturity of three months or less when purchased to be cash equivalents.
Property Taxes Receivable
Within the governmental fund financial statement, property taxes are recognized as revenue when the amount of
taxes levied is measurable, and proceeds are available to finance current period expenditures.
Available tax proceeds include property tax receivables expected to be collected within sixty days after year end.
Property taxes attach as liens on properties on January 1, and are levied in September of each year. Tax notices
are sent to taxpayers during November, with tax payments scheduled to be collected on or before December 20.
Taxpayers may pay all or one half of their tax liability on or before December 20, and if one half of the amount is
paid, they may pay the remaining balance by the following June 20. Since the City is on a September 30 fiscal
year end, property taxes levied during September for the succeeding year's collection are recorded as deferred
inflows of resources at the City's year end and recognized as revenue in the following fiscal year. Ada County
bills and collects taxes for the City.
Customer Services Receivable
Amounts owed to the City for customer services are due from area residents and businesses and relate to water,
sewer and trash services provided by the City. The receivable is reported net of an allowance for uncollectible
accounts. An allowance is reported when accounts are proven to be uncollectible. The allowance for
uncollectible accounts was $36,000 as of September 30, 2014.
Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., parks, wells, water and
sewer lines and similar items) are reported in the applicable governmental or business-type activities columns in
the government-wide financial statements.
Capital assets are defined by the government as assets with an initial individual cost of $5,000 and over for
machinery and equipment, $25,000 and over for building and land improvements, buildings, intangibles, and
infrastructure, and an estimated useful life in excess of three years. Land acquisitions regardless of cost are
recorded as capital assets. All material fixed assets are valued at cost. Donated fixed assets are valued at their
estimated fair value on the date donated.
The GASB requires that the City capitalize and report intangible assets, such as easements and internally created
software. To value easements, the City uses current land values calculated from Ada County Assessor’s data
divided by two, internally developed software is valued at cost.
32
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Depreciation is recorded by use of the straight-line method. The book value of each asset is reduced by equal
amounts over its estimated useful life as follows:
E s t i m a t e d U s e f u l
L i f e ( Y e a r s )
B u i l d i n g s 3 0
S e w e r p l a n t 2 5
S e w e r a n d w a t e r l i n e s 5 0
Improvements other than buildings 10-50
Equipment and software 5-20
Public domain infrastructure 40
Maintenance, repairs, and minor renewals are charged to operations as incurred. When an asset is disposed of
accumulated depreciation is deducted from the original cost, and any gain or loss arising from its disposal is
credited or charged to operations.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest costs
incurred during construction of capital assets of business-type activities are capitalized when they are material. No
interest costs were included as part of the cost of capital assets under construction in the current year.
Compensated Absences Payable
The City provides vacation and sick leave to its full-time employees. Earned vacation is paid to employees when
taken or paid to employees or beneficiaries upon the employees’ termination, retirement or death. The City does
not pay earned sick pay upon the employees’ termination, retirement or death for non-union employees. The Fire
Department union members are paid ten percent of their sick leave accrual upon the employees’ voluntary
termination, 25% upon employees’ retirement, and 100% upon employees’ death. The amount of unused
vacation accumulated by City employees is accrued as expense when incurred in the Proprietary Fund, which uses
the accrual basis of accounting. In the Governmental Funds, only the amount that normally would be liquidated
with expendable available financial resources is accrued as current year expenditures. Unless it is anticipated that
compensated absences will be used in excess of a normal year’s accumulation, no additional expenditures are
accrued.
Deferred Inflows of Resources
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows
of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of
net position that applies to future periods, so will not be recognized as an inflow of resources (revenue) until that
time. The City has only unavailable property taxes which qualify for reporting in this category. The amount is
deferred and recognized as an inflow of resources in the period that the amount becomes available.
Fund Balances
Fund balance of governmental funds is reported in various categories based on the nature of any limitation
requiring the use for specific purposes. Fund balances in the governmental balance sheet are categorized as
follows
Nonspendable - when the resources cannot be spent because they are either legally or contractually required to be
maintained intact, or are in a nonspendable form such as inventories, prepaid accounts, and assets held for resale.
33
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Restricted - when the constraints placed on the use of resources are either: (a) externally imposed by creditors,
grantors, contributors, or laws or regulations of other governments: or (b) imposed by law through constitutional
provisions or enabling legislation.
Committed - when the City Council passes an ordinance or resolution that places specific constraints on how the
resources may be used. The City Council can modify or rescind the ordinance or resolution at any time through
passage of an additional ordinance or resolution, respectively.
Assigned - when it is intended for a specific purpose and the authority to “assign” is delegated to the City’s Chief
Financial Officer.
Unassigned - fund balance is the residual classification for the General Fund. This classification represents fund
balance that has not been restricted, committed, or assigned within the General Fund. This classification is also
used to report any negative fund balance amounts in other governmental funds.
The City Council adopted a Fund Balance Policy that establishes a practice of reserving four months of the
current year budget of personnel and recurring annual operating costs as minimum fund balance needed to ensure
sufficient cash flow to meet the City’s obligations. This reserve will be in the unassigned fund balance. This
policy also recommends a spending order of restricted, committed, assigned and then unassigned unless Council
approves otherwise.
Risk Management
The City is exposed to various risks of loss related to theft of, damage to, or destruction of assets. The City
participates in a public entity risk pool, Idaho Counties Risk Management Pool (ICRMP), for liability, medical
and disability insurance. The City's exposure to loss from its participation in ICRMP is limited only to the extent
of their deductible.
Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of
monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the City.
Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United
States of America requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and
reported amounts of revenues and expenditures or expenses during the reporting period. Actual results could differ
from those estimates.
Recently Issued and Adopted Accounting Pronouncements
During the year ended September 30, 2014, the City implemented GASB Statement No. 65 Items Previously
Reported as Assets and Liabilities. GASB 65 clarifies the use of deferred outflows of resources and deferred
inflows of resources to ensure consistency in financial reporting. This statement also required certain items which
were previously reported as assets and liabilities to be reported as deferred outflows of resources, deferred inflows
of resources and as revenues and expenditures. There was no adjustment to beginning net position as a result of
implementation of this standard.
34
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Impact of Upcoming Accounting Principles
In June 2012, the GASB issued Statement 68, Accounting and Financial Reporting for Pensions—an amendment
of GASB Statement 27. GASB 68 improves accounting and financial reporting by state and local governments for
pensions. It also improves information provided by state and local governmental employers about financial
support for pensions that is provided by other entities. This Statement results from a comprehensive review of the
effectiveness of existing standards of accounting and financial reporting for pensions with regard to providing
decision-useful information, supporting assessments of accountability and inter-period equity, and creating
additional transparency. This Statement is effective for fiscal years beginning after June 15, 2014. Management is
currently evaluating the impact of the adoption of this statement on the City’s financial statements.
Note 2 - Cash and Investments
Cash and investments as of September 30, 2014 are classified in the accompanying financial statements as follows:
Cash and cash equivalents 7,393,878$
Cash and cash equivalents - restricted 163,313
Total cash and cash equivalents 7,557,191$
Investments 63,474,836$
Investments - restricted 7,622,097
Total investments 71,096,933$
Investments Authorized by the State of Idaho and the City of Meridian’s Investment Policy
Investment types that are authorized for the City of Meridian by the Idaho Code and the City’s investment policy
are as follows:
Local, State and U.S. Agency Bonds 1.
U. S. Agency Securities 2.
Certificates of Deposit 3.
The City also participates in the State of Idaho Local Investment Pool (LGIP) and the State of Idaho Diversified
Bond Fund (DBF). Both the LGIP and the DBF are regulated by Idaho Code under the oversight of the Treasurer
of the State of Idaho.
The LGIP is a low risk investment pool with high liquidity. The City’s investment in the pool is reported in the
accompanying financial statements based on the City pro-rata share of the fair market value provided by the fund
for the entire portfolio. The LGIP is not currently rated by a nationally recognized rating agency. The funds are
invested in short term investments in the priority order of safety, liquidity, and yield.
35
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
The DBF invests in longer term investment vehicles with higher returns over time than the LGIP. The DBF is not
currently rated by a nationally recognized rating agency. However the investment guidelines require that funds be
invested in high quality securities that provide a high level of return, with a reasonable level of risk while meeting
or exceeding the Barclay’s Capital Intermediate A+ Aggregate Fixed Income Index. The City invests money in the
DBF that it does not expect to need within the next three to five years. The City’s investment in the DBF is
reported based on its pro-rata share of the fair market value provided by the fund for the entire portfolio.
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely impact the fair value of an
investment. Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to
changes in market interest rates. This risk can be managed using a calculation called duration that uses various
inputs such as yield and years until maturity to estimate interest rate risk. Generally the higher the duration
number the higher the risk. The City manages exposure to interest rate risk by purchasing a combination of long
and short-term investments.
Investment Type Fair Value Rating Duration
Agency bonds 25,713,288$ Aaa 3.6
Municipal bonds 210,021 Baa1 3.3
Municipal bonds 101,009 Aaa 4.2
Certificates of deposit 245,627 not rated
Idaho Local Government Investment Pool (LGIP )27,595,428 not rated
Idaho Diversified Bond Fund 17,231,561 not rated
Money market funds 4,386,404 not rated
Other cash and cash equivalents 3,170,786
Total cash and investments 78,654,124$
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. The City’s investment policy is consistent with the State Code related to credit risk.
Concentration of Credit Risk
When investments are concentrated in one issuer this concentration represents increased risk of potential loss. The
GASB has adopted a principal that governments should provide note disclosure when five percent of the entity’s
total investments are concentrated in any one issuer. Investments in obligations specifically guaranteed by the
U.S. Government, mutual funds, and other pooled investments are exempt from disclosure. The City’s investment
policy has no limitations on the amount that can be invested in any one issuer.
36
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Investments in any one issuer (other than State Investment Pools) that represent 5% or more of total City
investments are as follows:
Issuer Investment TypeR eported Amount Percentage
Federal Home Loan Bank U.S. Agency Bond 13,027,827$ 18%
Fannie Mae U.S. Agency Bond 9,784,871$ 14%
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a
government will not be able to recover its deposits or will not be able to recover collateral securities that are in
possession of an outside party. The custodial credit risk for investments is the risk that in the event of the failure
of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its
investment or collateral securities that are in the possession of another party.
At year end, the carrying amount of the City’s cash deposits was $7,557,191 and the bank balance was
$8,305,772. Of the bank balance $268,088 is guaranteed by the Securities Investor Protection Corporation,
$250,000 was covered by federal depository insurance, $4,118,316 was collateralized with securities held at the
Federal Home Bank of Seattle for the Bank of the Cascades and pledged to the City of Meridian and the
remainder of our deposits $3,669,368 with Bank of the Cascades are secured in an undivided collateral pool for
public agencies.
The City minimizes exposure to custodial credit risk with investments by requiring that to the extent possible they
be identified as to City of Meridian ownership and be held in the City’s name. All commercial paper, agency
bonds and municipal bonds are held in custody by Charles Schwab & Co. in the City’s name. The City further
reduces risk by confining investment to insured levels in any one institution.
Note 3 - Due from Other Governmental Units
The following summarizes the intergovernmental receivables at September 30, 2014:
State of Idaho
State Liquor Dispensary 120,552$
State Tax Commission 970,273
Idaho Transportation Department 111,140
Idaho Crimes Against Children 8,034
Federal agencies 81,585
Meridian Downtown Development 25,000
Meridian Rural Fire District 257,756
Ada County 304,633
Total Due from Other Governmental Units 1,878,973$
37
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Note 4 - Capital Assets
Changes to capital assets are as follows:
Balance Balance
Governmental Activities Oct. 1, Sept. 30,
2013 Additions Deletions Transfers 2014
Capital assets, not depreciated
Land 25,659,757$ 546,319$ 15,142$ -$ 26,190,934$
Easements 293,138 29,476 - - 322,614
Construction in progress 553,674 2,285,024 - (168,730) 2,669,968
Total capital assets, not depreciated 26,506,569 2,860,819 15,142 (168,730) 29,183,516
Capital assets, depreciated
Buildings 34,956,120 245,160 - 5,615 35,206,895
Improvements other than buildings 30,512,427 1,940,260 19,323 163,115 32,596,479
Internally developed software 47,027 - - - 47,027
Equipment 11,594,074 1,089,626 251,900 - 12,431,800
Total capital assets, depreciated 77,109,648 3,275,046 271,223 168,730 80,282,201
Less accumulated depreciation for
Buildings 6,270,747 1,193,023 - - 7,463,770
Improvements other than buildings 6,066,056 1,533,407 16,429 - 7,583,034
Internally developed software 32,918 9,405 - - 42,323
Equipment 7,377,480 1,022,067 194,109 - 8,205,438
Total accumulated depreciation 19,747,201 3,757,902 210,538 - 23,294,565
Total net capital assets, depreciated 57,362,447 (482,856) 60,685 168,730 56,987,636
Governmental activities capital assets, net 83,869,016$ 2,377,963$ 75,827$ -$ 86,171,152$
38
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Balance Balance
Business-type Activities Oct. 1, Sept. 30,
2013 Additions Deletions Transfers 2014
Capital assets, not depreciated
Land 1,131,109$ 564,858$ 14,150$ -$ 1,681,817$
Easements 7,539,635 379,209 - - 7,918,844
Construction in progress 10,077,101 16,307,921 - (6,624,408) 19,760,614
Total capital assets, not depreciated 18,747,845 17,251,988 14,150 (6,624,408) 29,361,275
Capital assets, depreciated
Buildings and improvements
other than buildings 57,185,394 433,105 - 3,736,345 61,354,844
Sewer and water lines 146,697,648 5,331,161 - 2,815,321 154,844,130
Machinery and equipment 29,226,862 448,492 30,586 72,742 29,717,510
Total capital assets, depreciated 233,109,904 6,212,758 30,586 6,624,408 245,916,484
Less accumulated depreciation for
Buildings and improvements
other than buildings 17,113,161 2,496,333 - - 19,609,494
Sewer and water lines 30,320,343 3,010,856 - - 33,331,199
Machinery and equipment 11,794,649 1,700,661 29,085 - 13,466,225
Total accumulated depreciation 59,228,153 7,207,850 29,085 - 66,406,918
Total net capital assets, depreciated 173,881,751 (995,092) 1,501 6,624,408 179,509,566
Business-type activities capital assets, net 192,629,596$ 16,256,896$ 15,651$ -$ 208,870,841$
Depreciation expense was charge to functions/programs of the City as follows:
Governmental activities
General government 1,134,586$
Public safety 905,929
Community development 632
Parks and recreation 1,716,755
Total depreciation expense - governmental activities 3,757,902$
Business-type activities
Water and Sewer 7,207,850$
Total depreciation expense - business-type activities 7,207,850$
39
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Note 5 - Interfund Balances and Transfers
The following transfers were made for the purpose of funding operations:
Capital
General Projects
Fund Fund Total
Transfer out
General fund -$ 1,592,539$ 1,592,539$
Enterprise fund 2,393,712 - 2,393,712
Total transfers 2,393,712$ 1,592,539$ 3,986,251$
Transfer In
The transfer from the enterprise fund to the general fund was related to personnel and operating costs that were
paid by the general fund during FY2014.
The transfer from general fund to capital projects fund was the excess revenues from the community development
division from the prior years.
As of September 30, 2014, there were no internal balances due to or from other funds.
Note 6 - Changes in Long-Term Obligations
The following is a summary of changes in long-term obligations of the City for the year ended September 30, 2014:
Due
Balance Debt Debt Balance Within
Oct.1, 2013 Issued Retired Sept. 30, 2014 One Year
Governmental Activities
Accrued vacation 1,368,174$ 44,646$ -$ 1,412,820$ 171,253$
Business-type activities
Accrued vacation 203,630$ 38,959$ -$ 242,589$ 24,259$
Settlement payable - 200,000 - 200,000 -
203,630$ 238,959$ -$ 442,589$ 24,259$
40
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Note 7 - Fund Balances – Governmental Funds
As of September 30, 2014 fund balances were classified as follows:
Nonspendable - the City’s nonspendable fund balance was for prepaid expenses.
Restricted - the City had restricted fund balances for impact fees as mandated by the State of Idaho and for grant
revenues per the grant agreement.
Assigned - Includes; carry forward of FY2014 balance to be spent in FY2015 (carry forward amounts), Capital
Projects Funds (General Fund capital construction projects), and an assignment of fund balance for public safety
capital projects or purchases.
Unassigned - this classification represents fund balance that has not been restricted, committed, or assigned within
the General Fund.
Balance Balance
Oct. 1, 2013 Net ChangeS ept. 30, 2014
Fund Balances
Nonspendable
Prepaids 130,119$ 166,336$ 296,455$
Restricted
Impact fund 5,278,872 1,288,135 6,567,007
Impact fund budget carryforward 1,125,156 (23,952) 1,101,204
Grant fund 4,824 - 4,824
Assigned
General fund budget carryforward 4,120,975 2,276,232 6,397,207
Capital projects fund 3,326,274 592,067 3,918,341
Capital projects fund budget carryforward 482,535 800,001 1,282,536
Public safety fund 2,099,204 (1,994,790) 104,414
Public safety fund budget carryforward - 1,371,783 1,371,783
Unassigned 16,301,805 (893,884) 15,407,921
Total fund balances 32,869,764$ 3,581,928$ 36,451,692$
Note 8 - Lease Agreements
The City has operating leases for land and office equipment. In FY2014 the City entered into a prepaid
irrevocable use 20 year agreement with Syringa Networks, LLC for the right to use certain dark fiber in the
Syringa Networks System. The City was required to make an initial payment of $1,367,000 to Syringa to install
the fiber. The City has no ownership rights now or in the future in the fiber but prepayment is considered an asset
and recorded as capital. The agreement also requires that the City pay annual maintenance and operating costs for
a period of twenty years.
41
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
The various equipment lease agreements cover periods from July 27, 2007 through August 8, 2034, and the
minimum annual payments range from $1,579 to $18,588. The land lease was entered into July 24, 2007 and is
year to year with an annual payment of $18,588 plus an annual increase. Total rental expense in FY2014 for all
operating leases (which include rental, maintenance and usage) was approximately $96,931.
Future minimum annual lease payments for operating leases with remaining lease terms in excess of one year are
as follows:
Operating Leases
2015 85,633$
2016 56,644
2017 37,177
2018 34,721
2019 35,349
Thereafter 619,804
Total minimum obligations 869,328$
Note 9 - Defined Benefit Pension Plan
The City participates in the Public Employee Retirement System of Idaho (PERSI) - The PERSI Base Plan, a
cost-sharing multiple-employer public retirement system, was created by the Idaho State Legislature. It is a
defined benefit plan requiring that both the member and the employer contribute. The Plan provides benefits
based on members’ years of service, age, and compensation. In addition, benefits are provided for disability,
death, and survivors of eligible members or beneficiaries. The authority to establish and amend benefit provisions
is established in Idaho Code. Designed as a mandatory system for eligible state and school district employees,
the legislation provided for other political subdivisions to participate by contractual agreement with PERSI.
After 5 years of credited service, members become fully vested in retirement benefits earned to date. Members are
eligible for retirement benefits upon attainment of the ages specified for their employment classification. For each
month of credited service, the annual service retirement allowance is 2.0% (2.3% police/firefighter) of the average
monthly salary for the highest consecutive 42 months.
PERSI issues publicly available stand-alone financial reports that include audited financial statements and
required supplementary information. These reports may be obtained from PERSI’s website www.persi.idaho.gov.
The actuarial determined contribution requirements of the City and its employees are established and may be
amended by the PERSI Board of Trustees. For the year ended September 30, 2014, the required contribution rate
as a percentage of covered payrolls for members are as follows:
PERSI Required Rates Employee Employer
General Member 6.79% 11.32%
Police and Fire Member 8.36% 11.66%
42
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Contributions required and paid for the last three years were:
FY2012 FY2013 FY2014
City paid contributions 2,136,900$ 2,206,081$ 2,472,946$
Note 10 - Other Commitments
The City had the following commitments at September 30, 2014:
Commitment Amount
Animal control services 357,615$
Building improvements & maintenance 50,198
Dues & contributions 594,511
Equipment and electronics 104,985
Janitorial services 112,887
MHWSD improvements 348,967
Park improvements 195,575
Parks maintenance 176,414
Professional services 1,224,185
Public Safety Training Center 3,360,102
Sidewalk improvements 16,710
Wastewater buildings 1,333,916
Wastewater improvements 608,835
Water & Sewer line replacements 522,916
Water ground reservoir construction 409,118
Water well improvements 1,341,671
Total commitments 10,758,605$
43
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Note 11 - Other Post-Employment Benefits
The City’s Fire Union contract, effective October 1, 2015 changed the way post-employment health care benefits
are paid to Fire Union retirees. Prior to this date, Fire Union retirees, who qualified under PERSI’s rule of 80 by
points, age, medical disability, or by any method in existence at the time of retirement allowed by PERSI were
allowed to a health care benefit of the value of 25% of their sick leave balance at the time of retirement. This was
used to pay the health insurance premium for the employee until the cash value was depleted. With such a small
pool of employees eligible for this post-employment benefit, it has been the City’s position that it is not cost
effective to have an actuarial determination performed to calculate the ARC (Annual Required Contribution) as
required by GASB 45. In accordance with GASB 45 the City has 30 years to accrue the unfunded portion of any
existing liability. At no time was the amount material enough to have an actuarial determination performed to
calculate the ARC (Annual Required Contribution) as required by GASB 45.
From October 1, 2015 forward Fire Union employees will receive a one-time cash payout of 25% of qualifying
sick leave accrual. This means the City has no post-employment benefits to report in accordance with GASB 45.
Note 12 - Contingent Liabilities
The City has been named as a defendant in various legal actions, the results of which are not presently
determinable, except as described below. However, in the opinion of the City Attorney, the amount of losses that
might be sustained, if any, would not materially affect the City’s financial position.
Under the terms of federal and state grants, periodic audits are required and certain costs may be questioned as not
being appropriate expenditures under the terms of the grants. Any disallowed claims, including amounts already
collected, could become a liability of the City. City management believes disallowances, if any, will not be
material.
In 2006, the City entered into an agreement with a developer to jointly provide water and sewer services for a
subdivision under development (Bittercreek Meadows Subdivision Homeowners Association), outside the City
limits. The developer put in a well and turned it over to the City so that homeowners could connect to the City
water system. Since the development did not grow beyond 24 lots the City was not able to provide sewer and
water services. In 2011, the agreement was nullified and the City paid damages to the developer, reimbursed the
existing homeowners for their cost to connect to City water, deeded back the well, the well lot, a lift station lot,
and land easements to the homeowners.
In 2014, the City of Meridian entered into a Settlement and Mutual Release Agreement with Bittercreek Meadows
Subdivision Homeowners Association in which the City agreed to connect 24 lots to the City of Kuna’s waste
water treatment plant. The cost to do this is not known since it is dependent on development of adjoining vacant
land but an estimated cost of $200,000 was recorded and is reflected in the Statement of Net Position for our
Proprietary Fund.
44
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Note 13 - Subsequent Event
The City entered into an agreement to annex the homes in a subdivision outside of city limits and provide them
with water and sewer service because their systems were failing. The homes were served by a small utility
district, Meridian Heights Water and Sewer District. On December 16, 2014, the District Court approved the
dissolution of the District and the transfer of assets and liabilities to the City of Meridian effective December 19,
2014. The assets totaled $658,312 and the liabilities totaled $1,918,899. This deficit of $1,260,587 will be borne
by the homeowners in this District.
Prior to the transfer of assets and liabilities the City agreed to issue the Meridian Heights Water and Sewer
District a loan in the amount of $622,803. The District requested draws totaling $354,105 prior to fiscal year end,
September 30, 2014. This note along with the remaining liabilities or debt transferred to the City from the District
will be paid by the 286 water users within this district over the next 20 years with an interest rate of 3.5%.
Note 14 - Related Party
The City partners with Meridian Development Corporation (MDC) for various downtown improvements. During
the year ended September 30, 2014, the City reimbursed MDC $9,379 for a CDBG façade improvement grant
project, $75,000 for street lighting improvements and received $42,712 for utility payments and various items
reimbursed by MDC.
Note 15 - Component Unit
The MDC is created by and exists under the Idaho Urban Renewal Law of 1965, as amended, and is a separate
and legal entity.
45
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
MDC – Capital Assets
Changes to capital assets are as follows:
Balance Balance
Oct. 1, 2013 Additions Deletions Transfers Sept. 30, 2014
Governmental Activities
Capital assets, not depreciated
Land 845,067$ -$ -$ -$ 845,067$
Total capital assets, not depreciated 845,067 - - - 845,067
Capital assets, depreciated
Buildings 579,710 18,981 - - 598,691
Equipment 105,495 - - - 105,495
Intangibles 180,161 - - - 180,161
Total capital assets, depreciated 865,366 18,981 - - 884,347
Less accumulated depreciation for
Buildings (80,095) (19,956) - - (100,051)
Equipment (64,430) (16,150) - - (80,580)
Intangibles (126,892) (36,812) - - (163,704)
Total accumulated depreciation (271,417) (72,918) - - (344,335)
Total net capital assets, depreciated 593,949 (53,937) - - 540,012
Governmental activities capital assets, net 1,439,016$ (53,937)$ -$ -$ 1,385,079$
MDC – Changes in Long-Term Debt
During fiscal year 2011, MDC obtained two promissory notes, totaling $2,850,000, with Washington Trust Bank.
These notes payable were incurred in order to complete a building to be sold as condominium and office space
units. The first note was for $1,576,000 and matured on March 5, 2012. The second note was for $1,274,000 and
matures on March 5, 2022. Proceeds from the sales of the units were used to repay the first note in total and a
portion of the second note.
The following is a summary of changes in debt of MDC for the year ended September 30, 2014.
2013 Debt Issued Debt Retired 2014
Governmental Activities
Note payable - building 902,233$ -$ (99,213)$ 803,020$
Governmental activities
long-term liabilities 902,233$ -$ (99,213)$ 803,020$
46
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2014
Maturities of the note payable are as follows for the years ended September 30:
Fiscal Year Principal Interest Total
2015 87,134$ 27,234$ 114,368$
2016 98,727 26,101 124,828
2017 102,638 22,192 124,830
2018 106,703 18,127 124,830
2019 110,928 13,901 124,829
2020-2022 296,890 29,054 325,944
Totals 803,020$ 136,609$ 939,629$
MDC - Related Party Transactions
MDC partners with the City for various downtown improvements. During the fiscal year, total expenditures were
$42,712.
MDC – Line of Credit
MDC has entered into a revolving line of credit with Washington Trust Bank that provides for available
borrowings up to $100,000. The agreement matures on July 30, 2015. Borrowings under the line of credit bear
variable interest rate at 3.25% per annum. There were no amounts outstanding on the line as of September 30,
2014. Borrowings under the line of credit are subject to certain covenants and restrictions on indebtedness and
dividend payments.
www.eidebailly.com
Required Supplementary Information
September 30, 2014
City of Meridian, Idaho
See Notes to Required Supplementary Information 47
City of Meridian, Idaho
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund
September 30, 2014
Actual Variance With
Original Final Amounts Final Budget
Revenues
Taxes 22,008,232$ 22,008,232$ 22,534,302$ 526,070$
Licenses and permits 3,099,890 3,174,890 4,225,502 1,050,612
Intergovernmental 5,535,392 5,946,180 6,826,466 880,286
Franchise fees 1,230,000 1,230,000 1,566,048 336,048
Fines and forfeitures 455,000 455,000 490,106 35,106
Charges for services 897,000 902,530 1,443,208 540,678
Impact revenues 1,473,321 1,473,321 2,535,597 1,062,276
Donations 8,250 51,627 33,807 (17,820)
Interest 152,000 152,000 174,634 22,634
Miscellaneous 5,000 5,000 9,397 4,397
Total revenues 34,864,085 35,398,780 39,839,067 4,440,287
Expenditures
General government personnel costs 4,013,932 4,007,753 3,573,761 433,992
General government operating expense 2,239,143 2,775,506 2,013,238 762,268
Public safety
Police personnel costs 10,322,462 10,493,303 10,264,283 229,020
Police operating expense 2,030,768 2,391,440 1,799,603 591,837
Fire personnel costs 7,920,663 7,920,663 7,832,735 87,928
Fire operating expense 1,091,776 1,127,000 1,077,612 49,388
Parks and recreation personnel costs 1,788,542 1,832,309 1,710,805 121,504
Parks and recreation operating expense 1,562,477 2,131,160 1,463,391 667,769
Community development personnel costs 1,225,132 1,219,017 1,147,160 71,857
Community development
operating expense 1,594,571 1,707,368 2,064,536 (357,168)
Capital outlay
General government 1,908,011 2,244,569 2,107,936 136,633
Public safety
Police 5,001,107 5,444,479 1,755,026 3,689,453
Fire 1,005,890 1,049,463 414,415 635,048
Parks and recreation 4,180,057 4,893,509 1,679,827 3,213,682
Community development 31,602 31,602 - 31,602
Total expenditures 45,916,133 49,269,141 38,904,328 10,364,813
Excess (Deficiency) of Revenues
over (Under) Expenditures (11,052,048) (13,870,361) 934,739 14,805,100
Budgeted Amounts
See Notes to Required Supplementary Information 48
City of Meridian, Idaho
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – General Fund
September 30, 2014
Actual Variance with
Original Final Amounts Final Budget
Other Financing Sources (Uses)
Operating transfer in 2,892,230 2,892,230 2,393,712 (498,518)
Operating transfer out (205,694) (205,694) (1,592,539) (1,386,845)
Unrealized gain (loss) on investments - - 30,764 30,764
Gain on sale of capital assets - 22,145 222,321 200,176
Total other financing sources (uses) 2,686,536 2,708,681 1,054,258 (1,654,423)
Excess (Deficiency) of Revenues
Other Sources (Uses) over (Under)
Expenditures (8,365,512) (11,161,680) 1,988,997
Fund Balance, Beginning of Year 30,653,494 30,653,494 30,653,494
Fund Balance, End of Year 22,287,982$ 19,491,814$ 32,642,491$
Budgeted Amounts
49
City of Meridian, Idaho
Notes to Required Supplementary Information
September 30, 2014
Note 1 - Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data reflected in the financial statements:
Prior to September 1, the CFO, Department Directors, Mayor, and City Council prepare a proposed
operating budget for the fiscal year commencing on October 1. The operating budget includes proposed
expenditures and the means of financing them.
Public hearings are conducted at City Hall to obtain taxpayer comments.
Prior to October 1, the budget is legally enacted through passage of an ordinance.
Budgets are not adopted on a basis consistent with generally accepted accounting principles (GAAP) for the
general fund. Budgets for enterprise funds are not legally required but are adopted on a non-GAAP basis. All
annual appropriations lapse at fiscal year-end. Revisions that alter the total expenditure appropriation of any fund
must be approved by the City Council. State law does not allow fund expenditures to exceed fund appropriations.
The budget presented in the report has been amended.
Formal budgetary integration is employed as a management control device during the year for all funds.
www.eidebailly.com
Other Information
September 30, 2014
City of Meridian, Idaho
50
City of Meridian, Idaho
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Capital Projects Fund
Year Ended September 30, 2014
Variance
Actual with
Original Final Amounts Final Budget
Revenues
Interest -$ -$ 2,358$ 2,358$
Total revenues - - 2,358 2,358
Expenditures
General government capital outlay 557,378 1,282,535 - 1,282,535
Total expenditures 557,378 1,282,535 - 1,282,535
Excess (Deficiency) of revenues
over (Under) Expenditures (557,378) (1,282,535) 2,358 1,284,893
Other Financing Sources (Uses)
Operating transfer in - - 1,592,539 1,592,539
Operating transfer out - - - -
Unrealized gain (loss) on investments - - (1,966) (1,966)
Total other financing sources (uses) - - 1,590,573 1,590,573
Excess (Deficiency) of Revenues and Other
Sources (Uses) over (Under) Expenditures (557,378) (1,282,535) 1,592,931
Fund Balance, Beginning of Year 2,216,270 2,216,270 2,216,270
Fund Balance, End of Year 1,658,892$ 933,735$ 3,809,201$
Budget Amounts
51
City of Meridian, Idaho
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Enterprise Fund
Year Ended September 30, 2014
Variance
Actual with
Original Final Amounts Final Budget
Revenues
Water sales 7,004,000$ 7,004,000$ 7,474,033$ 470,033$
Sewer sales 13,015,758 13,015,758 13,012,886 (2,872)
Other service revenues 300,000 300,000 422,553 122,553
Sale of meters 200,000 200,000 243,719 43,719
Trash billing service 540,000 540,000 604,871 64,871
Engineering fees 80,000 80,000 272,284 192,284
Assessment revenue and cash donations 3,950,000 3,950,000 6,356,219 2,406,219
Interest 225,000 225,000 357,245 132,245
Miscellaneous 10,000 10,000 32,477 22,477
Total revenues 25,324,758 25,324,758 28,776,287 3,451,529
Expenditures
Administration personnel costs 2,802,264 3,161,795 2,717,984 443,811
Administration operating expenses 2,474,822 2,385,962 2,109,590 276,372
Water personnel costs 1,490,878 1,553,753 1,309,178 244,575
Water operating expenses 2,435,564 2,418,306 2,189,602 228,704
Wastewater personnel costs 2,329,425 2,331,090 2,022,798 308,292
Wastewater operating expenses 2,578,951 2,577,394 2,514,073 63,321
Capital outlay 28,700,553 26,505,226 18,986,999 7,518,227
Total expenditures 42,812,457 40,933,526 31,850,224 9,083,302
Excess (Deficiency) of Revenues
over (Under) Expenditures (17,487,699) (15,608,768) (3,073,937) 12,534,831
Other Financing Sources (Uses)
Operating transfer out (2,686,536) (2,686,536) (2,393,712) 292,824
Unrealized gain on investments - - (1,367) (1,367)
Gain (loss) on sale of capital assets - - 16,277 16,277
Total other financing sources (uses) (2,686,536) (2,686,536) (2,378,802) 307,734
Excess (Deficiency) of Revenues and
Other Sources (Uses) over (Under)
Expenditures (20,174,235) (18,295,304) (5,452,739)
Fund Balance, Beginning of Year 44,574,262 44,574,262 44,574,262
Fund Balance, End of Year 24,400,027$ 26,278,958$ 39,121,523$
Budgeted Amounts
www.eidebailly.com
877 W. Main St., Ste. 800 | Boise, ID 83702-5858 | T 208.344.7150 | F 208.344.7435 | EOE
52
Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance
and other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards
Mayor and Member of the City
Council City of Meridian, Idaho
Meridian, Idaho
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the discretely presented component unit, and each major fund of
City of Meridian, Idaho (the City), as of and for the year ended September 30, 2014, and the related notes
to the financial statements, which collectively comprise the City’s basic financial statements, and have
issued our report thereon dated February 10, 2015.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do
not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over financial reporting was for the limited purpose described in the
first paragraph of this section and was not designed to identify all deficiencies in internal control over
financial reporting that might be material weaknesses or, significant deficiencies. Given these limitations,
during our audit we did not identify any deficiencies in internal control that we consider to be material
weaknesses. However, material weaknesses may exist that have not yet been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
53
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the City’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Boise, Idaho
February 10, 2015
www.eidebailly.com
877 W. Main St., Ste. 800 | Boise, ID 83702-5858 | T 208.344.7150 | F 208.344.7435 | EOE
54
Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control
over Compliance Required by OMB Circular A-133
Mayor and Members of the City
Council City of Meridian, Idaho
Meridian, Idaho
Report on Compliance for Each Major Federal Program
We have audited City of Meridian, Idaho’s (the City) compliance with the types of compliance
requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and
material effect on the City’s major federal program for the year ended September 30, 2014. The City’s
major federal program is identified in the summary of auditor’s results section of the accompanying
schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for the City’s major federal program based on
our audit of the types of compliance requirements referred to above. We conducted our audit of
compliance in accordance with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we
plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the City’s compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for its major federal
program. However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City, complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on its major federal program for the year
ended September 30, 2014.
55
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the compliance requirements referred to above. In planning and performing our audit of
compliance, we considered the City’s internal control over compliance with the types of requirements that
could have a direct and material effect on its major federal program to determine the auditing procedures
that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for its
major federal program and to test and report on internal control over compliance in accordance with OMB
Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control
over compliance. Accordingly, we do not express an opinion on the effectiveness of the City’s internal
control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a compliance requirement will not be prevented,
or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance
is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of
compliance requirement of a federal program that is less severe than a material weakness in internal
control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control
over compliance that we consider to be material weaknesses. However, we identified a certain deficiency
in internal control over compliance, as described in the accompanying schedule of findings and
questioned costs as item 2014-001 that we consider to be a significant deficiency.
The City’s responses to the internal control over compliance finding identified in our audit are described
in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to
the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the
response.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.
Boise, Idaho
February 10, 2015
(This page intentionally left blank)
www.eidebailly.com
Single Audit Section
September 30, 2014
City of Meridian, Idaho
56
City of Meridian, Idaho
Schedule of Findings and Questioned Costs
Year Ended September 30, 2014
Section I - Summary of Auditor's Results
Financial Statements
Type of auditors’ report issued: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? No
Significant deficiency(s) identified not considered
to be material weakness(es)? None Reported
Noncompliance material to financial statements noted? No
Federal Awards
Internal control over major programs:
Material weakness(es) identified? No
Significant deficiency(s) identified not considered to
be material weakness(es)? Yes
Type of auditors’ report issued on compliance for major program: Unmodified
Any audit findings disclosed that are required to be reported in
Accordance with Circular A-133, Section .510(a)? Yes
Identification of major programs:
Name of Federal Program or Cluster CFDA Number
U.S. Department of Housing & Urban Development
Community Development Block Grant 14.218
Dollar threshold used to distinguish between Type A and
Type B programs? $300,000
Auditee qualified as low-risk auditee? Yes
Section II – Financial Statement Findings None
57
City of Meridian, Idaho
Schedule of Findings and Questioned Costs
Year Ended September 30, 2014
Section III - Federal Award Findings and Questioned Costs
2014-001
CFDA #14.218
Community Development Block Grant
Reporting
Significant Deficiency in Internal Control over Compliance
Criteria: The Community Development Block Grant’s Compliance Supplement requires subaward
reporting under the Transparency Act. This reporting requires the City submit to the Federal Funding
Accountability and Transparency Act Subaward Reporting System (FFATA) any subaward amounts in
excess of $25,000 within one month subsequent to the subaward.
Condition: During our testing over the Community Development Block Grants/Entitlement Grants
(CFDA# 14.218) it was noted that the City did not timely file with the FFATA a subaward that met the
$25,000 reporting requirement.
Questioned costs: N/A
Effect: The City did not timely submit the required reports with the Federal Funding Accountability and
Transparency Act Subaward Reporting System (FFATA).
Cause: The City of Meridian does not have a process in place to ensure that the subaward reporting is
being submitted timely per the grant agreement.
Recommendation: It is recommended that the City initiate a process to ensure that all reporting
requirements of grants are complied with in an accurate and timely manner as required per the grant
agreement.
Management’s response: We agree with the finding and will implement the proper procedures to ensure
this is managed correctly in the future.
Corrective Action Plan (CAP)
Action Planned in Response to Finding: Community Development is developing written procedures
specific to the CDBG grant. Those procedures will be incorporated into the Finance Department grant
policy.
Explanation of Disagreement: We concur with the finding.
Official Responsible for Ensuring Corrective Action: CDBG Grant Administrator, Director of
Community Development, Chief Financial Officer
Planned Completion for Corrective Action: 3/31/2015
Plan to Monitor Completion of Corrective Action: The Accounting Department will require that proof of
posting to the FSRS be submitted with request for sub grant payment. If the required 30 day post
signature reporting is not done the Accounting Department will not request federal reimbursement for the
amount.
58
City of Meridian, Idaho
Summary Schedule of Prior Year Audit Findings
September 30, 2014
No findings noted in the prior year.
See Notes to Schedule of Expenditures of Federal Awards 59
City of Meridian, Idaho
Schedule of Expenditures of Federal Awards
Year Ended September 30, 2014
Federal CFDA Pass-Through Federal
Federal Grantor / Program Title Number Grantor's Number Expenditures
US Dept of Health & Human Services
Drug Free Communities Support Program 93.276 16,068$
Total US Dept of Health & Human Services 16,068
US Dept of Housing & Urban Development
Community Development Block Grant - entitlement grant 14.218 296,174
Total US Dept of Housing & Urban Development 296,174
US Dept of Justice
ARRA - Public Safety Partnership and Community Policing 16.710 48,680
Passed Through Idaho State Attorney General
Idaho Internet Crimes Against Children (ICAC) Task Force 16.543 10-MC-CX-K017 2,162
Passed Through Idaho State Dept of Juvenile Corrections
Enforcing Underage Drinking Laws Program 16.727 11-LE42-01 7,410
Total US Dept of Justice 58,252
US Dept of Transportation
Passed Through Idaho State Dept of Transportation
Highway Planning and Construction
Alive at 25 Program 20.205 A012(536)(537)45,387
Traffic Enforcement Mobilization 20.205 A012(536)(537) 12,615
Traffic Enforcement Mobilization 20.205 A010(660) 1,249
State and Community Highway Safety
Alive at 25 Program 20.600 TSP-2014-03-00-00 500
Traffic Enforcement Mobilization 20.600 AL-2014-01-00-00 6,366
Traffic Enforcement Mobilization 20.600 PT-2014-01-00-00 4,902
Traffic Enforcement Mobilization 20.600 OP-2014-01-00-00 12,388
Alcohol Traffic Safety & Drunk Driving
Traffic Enforcement Mobilization 20.601 K8-2014-01-00-00 5,422
Traffic Enforcement Mobilization 20.616 M2HVE-2014-01-00-00 13,215
Federal-Aid Project No A013 (817)
Rail with Trail Arterial Study 47,077
Passed through Idaho Chapter of The American Academy of Pediatrics
Idaho Child Passenger Safety Program
Car Seat Grant 20.507 KN13817 10,479
Total US Dept of Transportation 159,600
US Dept of Homeland Security
Passed through Ada City County Emergency Management
Idaho Bureas of Homeland Security HSGP
Diaster Preparedness 97.067 EMW-2012-SS-00136 31,813
Total US Dept of Homeland Security 31,813
Passed through Boise Fire Department
Assistance to FireFighters Grant
2012 AFG Mobile Radios Grant 97.044 EMW-2012-FR-00397 149,185
Total Boise Fire Department 149,185
Total Expenditures of Federal Awards 711,092$
60
City of Meridian, Idaho
Notes to Schedule of Expenditures of Federal Awards
September 30, 2014
Note 1 - Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal
grant activity of the City, and is presented on the modified accrual basis of accounting. The information in this
schedule is presented in accordance with the requirements of the OMB Circular A-133, Audits of States, Local
Governments and Non-Profit Organizations. The City received federal awards both directly from federal agencies
and indirectly through pass-through entities. Federal financial assistance provided to a sub recipient is treated as
expenditure when it is paid to the sub recipient.
Note 2 - Basis of Presentation
Governmental fund types account for the City’s federal grant activity. Therefore, expenditures are recognized on
the modified accrual basis – when they become a demand on current available resources. The City’s summary of
significant accounting policies is presented in Note 1 in the City’s basic financial statements.
Note 3 - Subrecipients
Of the federal expenditures presented in the accompanying schedule of expenditures of federal awards, the City
provides federal awards to sub recipients as follows:
Amount Provided
to
Program Title CFDA Number Sub-Recipients
Community Development Block Grant - entitlement 14.218 89,975$
Amount to
Sub-Recipients Sub-Recipients
Ada County Housing Authority 21,000$
Boys and Girls Club 8,596
Meridian Development Corp 9,379
Meridian Food Bank 30,000
Neighborhood Housing Services 21,000
Total provided to Sub-recipients 89,975$
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 6B
PROJECT NUMBER:
ITEM TITLE:
B. Historic Preservation Commission 2014 Annual Report
MEETING NOTES
)4 0- Chary -
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
MEMORANDUM
TO: Mayor Tammy de Weerd
Council President Charlie Rountree
Council Vice President Keith Bird
Councilman David Zaremba
Councilman Joe Borton
Councilman Luke Cavener
Councilwoman Genesis Milam
FROM: Historic Preservation Commissioners
Blaine Johnston, Chairman
Dr. Frank Thomason, Co-Chairman
Dr. Thomas Hammond
Glenwood Garvey
Rich Nesbit
Joely Walters
DATE: November 13, 2014
SUBJECT: Annual Historic Preservation Commission Update
In 2014 we completed a partnership with TAG Historical Research and Consulting Group to
develop a five-year plan for the Commission. The goal of this partnership was to identify
and prioritize the areas of historic significance within the City of Meridian determining which
areas are at a greater risk for losing their structural integrity and/or being compromised by
development. This plan was adopted by the Commission and presented to City Council. It
was adopted with Resolution No. 14-995. The completed plan will be included in the City of
Meridian Comprehensive Plan that is scheduled to be updated in April of 2015.
Members of the Commission participated in a Walking Tour subcommittee. This group
features a unique partnership with the City and Meridian Development Corporation (MDC).
The updated tour will provide citizens with a fully accessible multimedia historical
experience. The new brochure includes QR codes that directly link to the newly created
“Our History” page within the City’s website. This new site highlights each of the properties
on the Walking Tour as well as other fun and information topics regarding early Meridian. A
citizen can walk the tour and, and by using their smartphone, view the website with
additional information and videos that feature historian, Lila Hill and her unique and valuable
perspective on the early community and residents. A new historic panel has been installed
in City Hall Plaza that features the tour and is designed to hold the brochures so that the
tour is accessible at all times of the day. Additionally each of the properties on the tour is
marked with a thermoplastic marker on the sidewalk in front of the location. These markers
should grab the attention of a few new guests and hopefully create a larger interest in
Meridian’s History.
Members of the Commission have also worked closely with MDC, West Ada School District,
and the Historical Society to aid in the development and funding of field trips for 3 rd grade
Meridian Students to take the Walking Tour. These fields trips, funded through MDC, will
feature the Walking Tour, Pine Street School, City Hall, and the History Center. The first
field trip is scheduled for October 20 th , 2014. A total of 25 field trip dates will be scheduled
during the remaining part of 2014 and over the course of 2015. If successful our hope is to
continue this multi-agency partnership and offer the field trips during the 2015-2016 school
year and beyond. This will be a unique opportunity for schools, families, and even the
youngest of historian to experience life in early Meridian.
The Commission celebrated National Historic Preservation Month in May by hosting the
launch of the Walking Tour. Approximately 90 members of the public attended the event
making it the most successful in HPC’s history. The event featured the Walking Tour,
technology assistance for those users new to QR code technology, mini historic art lessons,
and gave the 3 rd grade students from Mary McPherson who contributed to the tour and
opportunity to show their work to the public. Since the launch of the tour we have seen a
steady increase in the amount of website traffic to the Our History website. We are also
regularly refilling and restocking the brochures as members of the public frequent the tour
on a regular basis.
HPC continues to maintain their website and Facebook page during the year. Using
electronic methods to promote the Commission and other historic activities in the area has
proved to be a successful and low-cost way to “advertise.” Moving forward the Commission
will continue to use those methods but will also focus on new ways to have a presence
within the community.
Working with the History Center and Historical Society the City now has access to many
new and never before publicly seen photographs. Original slides have been converted to
JPEG images and then will be printed for public viewing. These new photographs provide
an even more wonderful experience to visitors of the History Center.
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 6C
PROJECT NUMBER:
ITEM TITLE:
C. Parks Commission 2014 Annual Report
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
C�,WIEPIDIAN�--
MERIDIAN PARKS & RECREATION COMMISSION
ANNUAL REPORT
FISCAL YEAR 2014
(10/l/13-9/30/14)
A. All -Commission
1) Participate in updating the Comprehensive Park System Master Plan.
Commission President Matt Stoll participated in the interviewing
process on August 13, 2014 to select a consultant to begin working on
updating the Comprehensive Park System Master Plan. This will be a
project of focus throughout the latter part of FY2014 and moving into
FY2015.
2) Work on the design and construction of a new dog park in Storey Park
to replace the existing Bark Park which will be closed, due to the new
Police Training Facility.
The Commission has remained very engaged in providing valuable
feedback and support about the design and construction of a new dog
park in Storey Park at various Commission meetings held when an
update was provided. The project was sent out to bid in August 2014,
but bids came in too high. The project is currently being reviewed
and value engineered to reduce the cost to stay within budget.
3) Continue to pursue additional funding sources for future pathway
construction opportunities.
We applied for and received funding from the Federal Highways
Administration (FHWA) to study the arterial road crossings for the Rail
With Trail project, which kicked off in July and will be completed by
late November 2014.
The City constructed the Five Mile Creek Pathway, Segment E at
Bridgetower, which stretches from Ten Mile to Linder Roads.
Construction began in April and was completely finished in July 2014.
The additional ACHD section of pathway connecting Segment E to
Linder was paved in September.
Meridian Parks & Recreation Commission - Fiscal Year 2014 Annual Report Page 1
Jay Gibbons is currently in the process of securing easements and a
license agreement to begin finalizing the construction plans for the
next section of the Five Mile Creek Pathway from Badley to Fairview
(Segment 1-12), which will be a CDBG-funded project.
Distance mile markers were installed along the Bud Porter Pathway in
the spring of 2014. The MPR Commissioners got to view these
markers during their April 9, 2014 Pathways Tour. These markers will
be extended through the Five Mile Creek Pathway, Segment E at
Bridgetower later this fiscal year.
Pathway directional signs were installed along the Bud Porter, Diane &
Winston Moore, and Five Mile Creek Segment E Pathways late August
2014.
4) Continue to engage other task forces, commissions, entities, and
agencies through workshops and other outreach.
The Commission has engaged the Meridian Library District and the
Southwest Idaho Resource Conservation & Development Council this
calendar year. Presentations were made to the Commission on two
separate occasions.
Colleen Braga with the Boys & Girls Club joined the Commission for
their July 9, 2014 meeting and discussed their partnership with the
City to build a gym facility.
S) Investigate the feasibility of a mobile website or app.
Steve Siddoway and Commissioner Treg Bernt met with IT staff in
December to investigate the idea of a mobile website or app. They
settled on the mobile website as the best tool as compared to an app.
Director Siddoway provided an update/presentation to the
Commission on January 8, 2014 and stated the City has budgeted to
do a mobile website for the coming year. A consultant will be
involved. There is much excitement about this effort.
6) Continue to hold an annual team -building event and facilitate
communication among Commission members.
The Commission held a Team -Building Event at Kleiner Park on
Wednesday, June 11, 2014. There were food, games, and a scavenger
hunt. It was a great time spent together.
Meridian Parks & Recreation Commission — Fiscal Year 2014 Annual Report Page 2
7) Install the park dedication plaques at all parks.
The park dedication plaques information and layout was completed
last fiscal year with help from the Parks Amenities & Signage
Committee and were presented to the City Council in June 2013.
Since that time, Jay Gibbons had been coordinating the fabrication
and installation of the signs, which were completed in the summer of
2014 and were hung on restroom building walls at 12 Meridian parks.
8) Volunteer at one community event per quarter.
The Commission, with help from the Community Liaison Committee,
identified nine City events in which the Commissioners did or will
volunteer at as follows:
1. Unplug and Be Outside
2. Ignite Youth
3. Barn Sour Race
4. CableONE Movie Night
5. Meridian Community Block Party
6. Disc Golf Fall Classic
7. Winter Lights Parade
8. Holiday Classic Volleyball Tournament
9. Rake Up Meridian
Table displays were set up and booths manned by assigned
Commissioners.
B. Recreation & Special Events Committee
1) Create a disc golf tournament in October 2014.
The 1st Annual Disc Golf Fall Classic will take place on October 11,
2014. The goal for the event is to get 25 doubles teams registered for
the event (50 total participants). Proceeds from the event will benefit
Meridian's parks and recreation programs. The specific project the
money will go toward will be voted on by the Commission.
2) Continue to improve Christmas in Meridian, including the Winter Lights
Parade, the Christmas Tree Lighting Ceremony, followed with the
Children's Winterland Festival.
The Parks and Recreation Commission supported the 1st Annual
Meridian Winter Lights Parade in December of 2013 by entering the
Meridian Parks & Recreation Commission — Fiscal Year 2014 Annual Report Page 3
parade with a float. Also, Commissioner Borton served on the
Christmas in Meridian Committee as the Internal Entries Chair.
3) As a committee, support another City event.
The Commission had a presence at several community events through
the year. Commissioner Liddell and his wife volunteered at the
Meridian Barn Sour in June. Commissioner Liddell and his wife also
hosted a booth at one of the CableONE Movie Night in Meridian shows.
Finally, Commissioners Coleman and Goldthorpe helped host a booth
at the Meridian Community Block Party.
C. Parks Amenities & Signage Committee
1) Implement the master amenities plan for all parks.
Updating all Parks site plans to properly document existing conditions
with graphic consistency has been completed. These plans will help
identify where existing amenities are located. The next step will be to
use this documentation together with a needs assessment to plan for
additional amenities in parks.
2) Develop a prototype shade structure (to be adjusted for site specific
needs) and budget for 2015.
Although no prototype shade structure has been decided upon, shade
planning and design concepts for the playground splash pad and
concessions areas of Kleiner Park have begun. MPR staff members are
currently working with the vendor Recreation Today of Idaho in
Nampa to utilize shade sails in a unique fashion. The sails would be
integrated with the existing trees so as to salvage trees as much as
possible. The sails would add not only color and interesting
formation to the area, but also provide much needed immediate shade
during the hot summer months. Sails could be taken down during the
winter season. In addition, the Kleiner Park Trust has expressed
interest in assistance with project funding as they are informed and
updated on the progress of project design and related costs.
Assistance from the Trustees is encouraging news for Meridian's
signature park.
3) Provide input into the Parks Comprehensive Plan update.
Meridian Parks & Recreation Commission - Fiscal Year 2014 Annual Report Page 4
Commission President Matt Stoll participated in the interviewing
process on August 13, 2014 to select a consultant to begin working on
updating the Comprehensive Park System Master Plan. This will be a
project of focus throughout the latter part of FY2014 and moving into
FY2015.
4) Assist in the development of the master planning for Borup Park,
Aldape Park, and the South Meridian 77 -Acre Property.
The programming and development of the master planning for Borup
Park, Aldape Park, and the South Meridian 77 -Acre Property will be
rolled into the Parks Comprehensive Plan update, as noted in #3.
S) Develop specific recommendations for adult amenities.
No specific adult amenities have been recommended to the MPR
Commission thus far; however, several have been considered. Game
tables in park settings and physical workout stations periodically
positioned along main pathways, such as the Bud Porter Pathway,
have been discussed. Funding is a challenge going forward.
D. Community Liaison Committee
1) Become more involved in community events by establishing a calendar.
The primary goal for the Community Liaison Committee, this year, has
been to be more involved in community events. The belief is that
they—as a Commission—could be more proactive when it comes to
community outreach and actually listening to the people they
represent firsthand. While many commissioners take the time to be
out in the community and volunteer with a variety of the City's
efforts, the idea was to come up with a calendar so that
Commissioners could actually plan to be involved with events—as
opposed to being asked at the last minute.
This past year, Commissioners participated in the following pre -
scheduled events:
1. Winter Lights Parade
2. Holiday Classic Volleyball Tournament
3. Hope Tree Christmas Shopping for Families in Need
4. Rake Up Meridian
5. Ignite Youth
Meridian Parks & Recreation Commission - Fiscal Year 2014 Annual Report Page 5
6. Barn Sour Race
7. CableONE Movie Night
8. Meridian Community Block Party
2) Explore more avenues to utilize technology—the interactive digital
guide, mobile apps, and mobile website.
The Committee's second major goal was to explore more avenues to
utilize technology—the interactive digital guide, mobile apps, and
mobile website. As previously stated in this report (on page 2), the
City has budgeted to do a mobile website for the coming year; moving
this item out of the Community Liaison Committee's goals.
MATT STOLL, PRESIDENT
I
TIFFANY"4A�, VICE PRESIDENT
DATE
Meridian Parks & Recreation Commission — Fiscal Year 2014 Annual Report Page 6
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 6D
PROJECT NUMBER:
ITEM TITLE:
D. Transportation Commission 2014 Annual Report
MEETING NOTES
IZy a� Lc�-rlCaS%e-"-T7dt-+a V)
Ltd I. I. -
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Date: November 3, 2014
To: Mayor and City Council
From: Meridian Transportation Commission
-Ryan Lancaster, Chair
-Tracy Hopkins, Vice Chair
-David Ballard
-Jo Ann Bujarski
-Micah Gale (youth member, term vacated in August, 2014)
- Bradley Pipal (youth member, appointed October, 2014)
-Stephen Lewis
-Jack McGee
-Darrel McRoberts
-Pat Morandi
RE: 2014 Annual Report
The Transportation Commission was formed in February, 2013 with Ordinance no. 13-152. The
Commission consists of nine appointed commissioners and meets on the first Monday of each month in
the Council Chambers. Councilman David Zaremba and representatives from ITD District 3, ACHD,
COMPASS, Valley Regional Transit (VRT), and the West Ada School District serve as ex-officio members.
Planning Division Manager Caleb Hood provides staff support and Ted Baird, Deputy City Attorney,
provides legal guidance. Additional City staff and staff from the ex-officio agencies have interacted with
the Commission from time to time.
Commissioners Lancaster and Hopkins were re-elected Chair and Vice-Chair of the Commission for 2014.
In 2014, the Commission was involved in short and long term roadway project planning and
prioritization, transit planning, evaluation of the city’s comprehensive plan, corridor management,
access control, and speed limits. A more comprehensive summary of business conducted by the
Commission in 2014 follows.
Monthly updates were provided to the Commission regarding the progress of projects that were in
construction or were soon to be constructed. Notable projects in 2014 include the completion of phase
two of the Meridian Split Corridor and the initiation of the reconstruction of the Meridian Interchange.
The Commission provided direction on the prioritization of proposed roadway, intersection, and
Community Program projects for inclusion in ACHD’s Integrated Five Year Work Plan (IFYWP) and Capital
Improvement Plan (CIP). Documents impacted by these discussions included ACHD’s IFYWP and CIP, the
Regional Transportation Improvement Plan (TIP), and the Communities in Motion 2040 long-range
transportation plan.
In January, the Commission addressed access concerns brought about by recent construction on Franklin
Road at its intersection with Linder Road.
Commissioner Gale shared with the Commission the Mayor’s Youth Advisory Council’s endorsement of
stricter seatbelt legislation in February, 2014. Mr. Baird from the City’s Legal Department trained the
Commissioners on their duties and potential pitfalls to avoid.
Cut-through traffic concerns between Locust Grove and Eagle Roads and between Linder and Meridian
Roads were brought to the Commission by citizens. Requests from the Commission to investigate these
concerns were quickly addressed by ACHD.
Sergeant John Gonzales of the Meridian Police Department brought two concerns to the Commission in
March. He was concerned with speed limits on Eagle Road (SH-55) and Meridian Road (SH-69) and with
pedestrians crossing Pine Avenue near the Scentsy complex. The Commission requested that ITD
District 3 conduct an engineering study on Eagle Road and Meridian Road and report the results to the
Commission. Mr. Kevin Sablan, the District 3 Traffic Engineer reported the results of his Eagle Road
study to the Commission in September, 2014. The study on Meridian Road is postponed until the
construction of the Meridian interchange is complete.
Throughout the year the Commission was involved with transit planning and the creation of a Meridian
bus route. Commissioners Ballard and Lewis were further involved through twice-a-month meetings of
a Valley Regional Transit (VRT) committee. Routes were evaluated by the Commission for what became
the Saturday Family Fun Bus. The VRT committee meetings are continuing now focused on expanded
and future Meridian bus service.
The Ada County Highway District updated the Commission regarding corridor management on Fairview
Avenue. Jay Gibbons of the City’s Parks and Recreation Department made a presentation to the
Commission about the city’s Pathways Planning and Priority Projects. A presentation was also made to
the Commission about ACHD’s Commuteride program and impact fees.
Instead of meeting in the Council Chambers in June, the Commission made a trip to the ACHD Traffic
Management Center, operations facilities, and sign shop. Ex-officio member Shawn Martin led the tour.
City and ACHD staff provided information to the Commission regarding the development review process
and an assessment of impact fees.
During the November meeting, ACHD staff presented on Roundabouts and the ACHD-adopted
Integrated Five Year Work Plan for 2015-2019 was shared.
The Commission is grateful for the opportunity to provide service to the citizens of Meridian and to
actively shape the transportation systems of our City.
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 7
PROJECT NUMBER:
ITEM TITLE:
7. Items Moved From Consent Agenda
MEETING NOTES
monc�
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Ci
t
y
C
o
u
n
c
i
l
M
e
e
t
i
n
g
Fe
b
r
u
a
r
y
1
7
,
2
0
1
5
h2
Sl
i
d
e
1
h2
Ag
e
n
d
a
I
t
e
m
N
u
m
b
e
r
s
/
O
r
d
e
r
:
ho
o
d
c
,
1
2
/
1
9
/
2
0
0
6
It
e
m
#
8
A
:
J
u
m
p
C
r
e
e
k
S
u
b
d
i
v
i
s
i
o
n
Vi
c
i
n
i
t
y
/
Z
o
n
i
n
g
M
a
p
Ju
m
p
C
r
e
e
k
S
u
b
d
i
v
i
s
i
o
n
–
A
p
p
r
o
v
e
d
P
r
e
l
i
m
i
n
a
r
y
P
l
a
t
Ju
m
p
C
r
e
e
k
S
u
b
d
i
v
i
s
i
o
n
–
P
r
o
p
o
s
e
d
F
i
n
a
l
P
l
a
t
Ju
m
p
C
r
e
e
k
S
u
b
d
i
v
i
s
i
o
n
–
P
r
o
p
o
s
e
d
La
n
d
s
c
a
p
e
P
l
a
n
It
e
m
#
8
B
:
A
c
c
o
m
m
o
d
a
t
i
o
n
s
S
u
b
d
i
v
i
s
i
o
n
-
Z
o
n
i
n
g
&
A
e
r
i
a
l
M
a
p
s
Ac
c
o
m
m
o
d
a
t
i
o
n
s
S
u
b
d
i
v
i
s
i
o
n
–
P
r
o
p
o
s
e
d
P
r
e
l
i
m
i
n
a
r
y
P
l
a
t
Ac
c
o
m
m
o
d
a
t
i
o
n
s
S
u
b
d
i
v
i
s
i
o
n
–
P
r
o
p
o
s
e
d
L
a
n
d
s
c
a
p
e
P
l
a
n
Ac
c
o
m
m
o
d
a
t
i
o
n
s
S
u
b
d
i
v
i
s
i
o
n
–
Pr
o
p
o
s
e
d
E
l
e
v
a
t
i
o
n
s
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER:
PROJECT NUMBER: FP 14-046
ITEM TITLE:
A. Continued from January 27, 2015: FP 14-046 Jump Creek by Kent Brown Located
Northwest Corner of N. Black Cat Road and W. McMillan Road Request: Final Plat
Approval Consisting of SixtyOThree (63) Single Family Residential Lots and Eleven (1 1)
Common Lots on Approximately 16.68 Acres in the R-8 and R-15 Zoning Districts
MEETING NOTES
I�1(� �0.rSon S
L m u 3 Yr 11 aY:+
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 8B
PROJECT NUMBER: PP 14-020
ITEM TITLE:
B. Public Hearing: PP 14-020 Accommodations Subdivision by Providence
Management, LLC Located South Side of E. Falcon Drive and East of S. Eagle Road
Request: Preliminary Plat Approval Consisting of Fourteen (14) Single Family
Residential Lots and Three (3) Common Lots on Approximately 4.71 Acres in the R-4
Zoning District
MEETING NOTES
—PD i l I �ar S 0" S
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER:
ITEM TITLE:
9. Future Meeting Topics
PROJECT NUMBER:
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES
INITIALS
Meridian City Council Meeting
DATE: February 17, 2015 ITEM NUMBER: 10
PROJECT NUMBER:
ITEM TITLE:
10. Executive Session Per Idaho State Code 67-2345 (])(a): (a) To consider hiring a
public officer, employee, staff member or individual agent, wherein the respective
qualities of individuals are to be evaluated in order to fill a particular vacancy or
need. This paragraph does not apply to filling a vacancy in an elective office or
deliberations about staffing needs in general
MEETING NOTES
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE:
E-MAILED TO
STAFF
SENT TO
AGENCY
SENT TO
APPLICANT
NOTES -
INITIALS