2014-02-18IDIAN CITY COUNCIL REGULAR
MEETING AGENDA
City Council Chambers
33 East Broadway Avenue
Meridian, Idaho
Tuesday, February 18, 2014 at 6:00 PM
Roll -Call Attendance
X David Zaremba O Joe Borton
X Charlie Rountree X Keith Bird
X Genesis Milam X Luke Cavener
X Mayor Tammy de Weerd
2. Pledge of Allegiance by Kenny Taufoou with Troop 168 Meadowgrass LDS Ward
3. Community Invocation by Arthur Clemens with MGT Legacy Church
4. Adoption of the Agenda Adopted
5. Consent Agenda Approved
A. Final Order for Approval: FP 14-001 Zebulon Commons Subdivision by The
Traditions by Amyx II, LLP Located South of E. McMillan Road and West of
N. Eagle Road Request: Final Plat Consisting of 38 Single -Family
Residential Building Lots and Four (4) Common/Other Lots on 13.56 Acres
of Land in an R-8 Zoning District
B. License Agreement Between Nampa -Meridian Irrigation District and the
City of Meridian Regarding Centennial Park Sewer Service Crossing the
Hunter Lateral
C. Award of Bid and Approval of Agreement to Bricon, Inc. for the "WWTP
Sampling Station Improvements" Project for the Not -To -Exceed Amount of
$54,000.00
Moved to Department Reports as Item 9A1
D. Approval of Professional Services Agreement to Experis US, Inc. for "Utility
Billing Software - IT Project Manager" services for a Not -To -Exceed Amount
of $120,000.00
E. Development Agreement for Approval: MDA 13-020 Gramercy Heights by
Gramercy, LLC Located South of E. Overland Road and West of S. Bonito
Way, Between E. Blue Horizon Drive and the Ridenbaugh Canal Request:
Meridian City Council Meeting Agenda — Tuesday, February 18, 2014 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.
Amend the Recorded Development Agreement (Inst. #106141056) for the
Purpose of Attaching the New Home Elevations Proposed with the
Gramercy Heights Subdivision
F. Continued from February 4, 2014: FP 14-003 Canterbury Commons No. 2
by Heartland Homes, LLC Located South Side of W. Pine Avenue, East of N.
Ten Mile Road Request: Final Plat Approval Consisting of Fifty -Seven (57)
Single Family Residential Building Lots and Nine (9) Common Lots on
Approximately 11.06 Acres of Land in an R-15 Zoning District
G. FP 14-004 Hacienda Subdivision No. 4 by Jayo Investments, Inc. Located
East Side of N. Meridian Road, Midway Between Chinden Boulevard and E.
McMillan Road Request: Final Plat Approval Consisting of Forty -Four (44)
Residential Lots and Ten (10) Common Lots on Approximately 10.11 Acres
of Land in an R-8 Zoning District
6. Community Items/Presentations
A. FY2013 Financial Audit Report — Eide Bailly, Kevin Smith Approved
7. Items Moved From Consent Agenda Item 5C moved to Item 9A1
8. Action Items
A. Public Hearing: PP 13-039 Falconers Place by Falcon Drive Meridian, LLC
Located Southeast Corner of E. Falcon Drive and S. Eagle Road Request:
Preliminary Plat Approval Consisting of Two (2) Residential Lots and One
(1) Common Lot on Approximately 4.69 Acres in an R-8 Zoning District
Continued to March 4, 2014
B. Public Hearing: MDA 13-024 Falconers Place by Falcon Drive Meridian, LLC
Located Southeast Corner of E. Falcon Drive and S. Eagle Road Request:
Amend the Recorded Development Agreement (Inst#105152708) to Change
the Development Plan from a Retirement Community to a Townhome
Community for the Proposed Falconers Place Subdivision
Continued to March 4, 2014
C. FP 14-002 Three Corners No. 2 by David Dean Located Southeast Corner of
N. Locust Grove Road and Chinden Boulevard Request: Final Plat Approval
Consisting of Twenty -Eight (28) Single Family Residential Building Lots
and Four (4) Common Lots on Approximately 15.24 Acres of Land in the R-
4 Zoning District Approved
D. Public Hearing: VAC 13-007 Alexandria by L & K Development, Inc. Located
West of N. Locust Grove Road, Approximately 1/4 Mile South of E. McMillan
Road Request: Vacate the Ten (10) Foot Wide Public Utility, Drainage and
Meridian City Council Meeting Agenda — Tuesday, February 18, 2014 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.
Irrigation (PUDI) Easement AND the Five (5) Foot Wide Open Space
Easement Along the Shared Lot Lines of Lots 22 and 23, Block 3 Platted
with the Alexandria Subdivision Approved
9. Department Reports
A. Public Works: Budget Amendment for FY2014 in the Amount of $55,000.00
for the Wastewater Treatment Plant Sampling Station Project Construction
Approved
1. MOVED FROM CONSENT: Award of Bid and Approval of Agreement
to Bricon, Inc. for the "WWTP Sampling Station Improvements"
Project for the Not -To -Exceed Amount of $54,000.00 - Approved
B. Public Works: Sewer Service Connections
10. Future Meeting Topics None
11. Other Items
A. Executive Session Per Idaho State Code 67-2345 (1)(c)(f): (c) To Conduct
Deliberations Concerning Labor Negotiations or to Acquire an Interest in
Real Property, Which is Not Owned by a Public Agency, and (f) To Consider
and Advise Its Legal Representatives in Pending Litigation
Into Executive Session at 7:11 p.m.
Out of Executive Session at 8:15 p.m.
Adjourned at 8:15 p.m.
Meridian City Council Meeting Agenda — Tuesday, February 18, 2014 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.
Meridian City Council February 18, 2014
A meeting of the Meridian City Council was called to order at 6:00 p.m., Tuesday,
February 18, 2014, by Mayor Tammy de Weerd.
Members Present: Mayor Tammy de Weerd, David Zaremba, Keith Bird, Charlie
Rountree, Genesis Milam and Luke Cavener.
Members Absent: Joe Borton.
Others Present: Bill Nary, Jaycee Holman, Warren Stewart, Bill Parson, Michael de St.
Germain, Chris Amenn, Stacy Kilchenmann and Dean Willis.
Item 1: Roll -call Attendance:
Roll call.
X David Zaremba Joe Borton
X Charlie Rountree X Keith Bird
X Genesis Milam X Luke Cavener
X Mayor Tammy de Weerd
De Weerd: Thank you so much for patiently waiting for us. Welcome you to our City
Council meeting. It is always nice to see our citizens join us, in particular our younger
citizens. Always nice to see our Boy Scouts here in attendance. So, with that I will, for
the record, say it is Tuesday, February 18th. It's seven minutes after 6:00. We will start
with roll call attendance, Madam Clerk.
Item 2: Pledge of Allegiance by Kenny Taufoou with Troop 168
Meadowgrass LDS Ward
De Weerd: And here Madam Clerk already had me well versed in how to say the name
of this young Boy Scout that's going to lead us in the pledge and I have already
forgotten. So, Kenny, I apologize, but Kenny is going to lead us and he is from Troop
168 with Meadow Grass LDS Ward and I will ask Kenny to come forward and ask the
rest of you to, please, all rise.
(Pledge of Allegiance recited.)
De Weerd: Kenny, if I can I would like to present you with a City of Meridian pin and
congratulate you for drawing the short draw. Thank you. You know, sometimes those
that draw the short straw win. So, thank you, Kenny.
Item 3: Community Invocation by Arthur Clemens with MGT Legacy Church
De Weerd: Item No. 3 is our community invocation. Tonight we will be led by Arthur
Clemmons with the MGT Legacy Church. I will ask you all to join us in the community
Meridian City Council
February 18, 2014
Page 2 of 27
invocation or take this as an opportunity for a moment of reflection. If you will, please,
step up to the mike. I would like to welcome you here tonight with us.
Clemens: Thank you. Father in Heaven, we thank you for the privilege of being able to
pray before this Council meeting. We thank you for these Council members and the
Mayor who are servants to the City of Meridian. I know that they spend long hours at
deciding what to do about different things. We pray tonight, Lord, that you would give
them wisdom from above, Lord, to where they will not necessarily make politically
correct decisions, but decisions that are good for the people of the great City of
Meridian. Be with us tonight we pray in Jesus' name, amen.
De Weerd: Thank you. I would like to offer you also a City of Meridian pin.
Clemens: Okay. I think I have one, but I could use another one.
De Weerd: Well, I see that you're not wearing it, so --
Item 4: Adoption of the Agenda
De Weerd: Item No. 4 is the adoption of the agenda.
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: I move that we adopt the agenda with the following changes: Item 5-C is to
be removed from the Consent Agenda and become Item 9-A-1. On Items 8-A and B,
those two items have been requested to continue to March 4th. And that's the changes,
so my motion stands.
Milam: Second.
De Weerd: I have a motion and a second to approve the agenda as amended. All
those in favor say aye. All ayes. Motion carried.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
Item 5: Consent Agenda
A. Final Order for Approval: FP 14-001 Zebulon Commons
Subdivision by The Traditions by Amyx II, LLP Located South
of E. McMillan Road and West of N. Eagle Road Request: Final
Plat Consisting of 38 Single -Family Residential Building Lots
and Four (4) Common/Other Lots on 13.56 Acres of Land in an
R-8 Zoning District
Meridian City Council
February 18, 2014
Page 3 of 27
B. License Agreement Between Nampa -Meridian Irrigation
District and the City of Meridian Regarding Centennial Park
Sewer Service Crossing the Hunter Lateral
D. Approval of Professional Services Agreement to Experis US,
Inc. for "Utility Billing Software - IT Project Manager" services
for a Not -To -Exceed Amount of $120,000.00
E. Development Agreement for Approval: MDA 13-020 Gramercy
Heights by Gramercy, LLC Located South of E. Overland Road
and West of S. Bonito Way, Between E. Blue Horizon Drive and
the Ridenbaugh Canal Request: Amend the Recorded
Development Agreement (Inst. #106141056) for the Purpose of
Attaching the New Home Elevations Proposed with the
Gramercy Heights Subdivision
F. Continued from February 4, 2014: FP 14-003 Canterbury
Commons No. 2 by Heartland Homes, LLC Located South Side
of W. Pine Avenue, East of N. Ten Mile Road Request: Final
Plat Approval Consisting of Fifty -Seven (57) Single Family
Residential Building Lots and Nine (9) Common Lots on
Approximately 11.06 Acres of Land in an R-15 Zoning District
G. FP 14-004 Hacienda Subdivision No. 4 by Jayo Investments,
Inc. Located East Side of N. Meridian Road, Midway Between
Chinden Boulevard and E. McMillan Road Request: Final Plat
Approval Consisting of Forty -Four (44) Residential Lots and
Ten (10) Common Lots on Approximately 10.11 Acres of Land
in an R-8 Zoning District
De Weerd: Item 5 is our Consent Agenda.
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: I move that we approve the Consent Agenda as changed in the previous
motion, authorize the Mayor to sign and the Clerk to attest.
Bird: Second.
Zaremba: Second.
De Weerd: I have a motion and a second to approve the Consent Agenda as changed.
Madam Clerk, will you, please, call roll.
t(,
Meridian City Council
February 18, 2014
Page 4 of 27
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, absent; Milam, yea;
Cavener, yea.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
Item 8: Action Items
A. Public Hearing: PP 13-039 Falconers Place by Falcon Drive
Meridian, LLC Located Southeast Corner of E. Falcon Drive
and S. Eagle Road Request: Preliminary Plat Approval
Consisting of Two (2) Residential Lots and One (1) Common
Lot on Approximately 4.69 Acres in an R-8 Zoning District
B. Public Hearing: MDA 13-024 Falconers Place by Falcon Drive
Meridian, LLC Located Southeast Corner of E. Falcon Drive
and S. Eagle Road Request: Amend the Recorded
Development Agreement (Inst#105152708) to Change the
Development Plan from a Retirement Community to a
Townhome Community for the Proposed Falconers Place
Subdivision
De Weerd: Just for a point of information to those of you who might be here to
participate in the public hearing on Items A and B, the applicant will get in front of the
Council and explain why the request to continue this is. We prefer to take testimony
after the applicant and staff's presentations, because some things can change and we
want to make sure that your testimony is -- is reflective of the application itself. If you're
here tonight to present testimony, I will ask Council if you would mind if I put Items 8-A
and B for the applicant to appeal for the continuation -- and so if anyone is here to
provide testimony they will know if they want to leave or not. If you cannot come back
on March 4th, if the Council does determine to continue it until then, you can submit
your comments in writing. It is just as valuable as public testimony or coming here in
person. It is part of the public record and it will be noted in the City Council's package.
So, Council, if -- if you -- if there is no opposition I would like to move Items 8-A and B to
the forefront and ask the applicant to give an explanation of why this needs to be
continued.
Rountree: I'm fine with that, Madam Mayor.
Bird: Fine.
De Weerd: Okay. Items 8-A and B are public hearings on PP 13-039 and MDA 13-024.
1 will open these two public hearings and ask if the applicant is here. If you will, please,
come forward. The applicant has requested that this be continued to March 4th. If you
will, please, state your name and address for the record.
Bailey: Laren Bailey with LEI Engineers and Surveyors. Our address is 3023 East
Meridian City Council
February 18, 2014
Page 5 of 27
Copperpoint Drive, Meridian, Idaho.
De Weerd: Thank you. Madam Mayor and Council, we appreciate you hearing us
tonight. During the course of this project and our application -- I don't know if we have a
map, Bill, if it's something I need to show them or not. This -- this particular project
there was an outparcel that was sold off by -- by deed making an illegal split on this
particular property. The proposal of the applicant was to include that parcel within the
development to bring that -- to bring that into compliance and also provide sewer and
water service. Initially the owner of that property was on board and signed an affidavit
of consent for us to include them in the project. Since the preliminary -- or the P&Z
hearing that homeowner has pulled their consent and so we are asking for a little more
time to allow us -- allow the developer to work with that property owner to try and come
to a mutually beneficial conclusion to that discussion, hopefully get them back on board
and allow us to move forward. So, we'd just like to have adequate time to make sure
those discussions can happen and that neither one -- neither side is rushed coming to
an agreement.
De Weerd: Thank you. Any questions, Council, or direction?
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: Mr. Bailey, how -- how long have you known -- or the developer known that this
withdrawal on this easement or permission had happened?
Bailey: It happened after the Planning and Zoning hearing.
Bird: Which was two, three weeks ago?
Bailey: Correct.
Bird: And you're positive you can get this in place by March 4th?
Bailey: We are hopeful of that. I can't guarantee anything, but we wanted to at least
have an enough time to have the discussions and be able to make a decision on how to
move forward.
De Weerd: Okay. Thank you. Who all is
you do understand the whole idea behind
prior to receiving public testimony and we
know this has been requested until we get
direction on this item.
Bird: Madam Mayor?
here on this particular item? Okay. I hope
the need for the application to be presented
apologize for the inconvenience. We don't
here as well. Council, I would ask for your
Meridian City Council
February 18, 2014
Page 6 of 27
De Weerd: Mr. Bird.
Bird: I have no problem continuing it, but I have a feeling that if this hasn't -- if this has
been two to three weeks where they have known this and they haven't got it worked out
now, I'm not sure that they will have it worked out in two weeks by March 4th and here
we will come back on March 4th, these people will come and, then, they will have to
return or we will have to waive it -- or continue it on. So, I -- I just want a real assurance
that on March 4th we are -- this is actually going to happen.
De Weerd: Well, Mr. Bird, that's certainly a direction that you can give if you so choose
to continue this, that the continuance is to the date certain of March 4th and that you will
hear it at that time.
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: With that, hearing no other comments from the Council, would move that we
continue PP 13-039 and MDA 13-024, public hearings, to date certain March 4th, 2014,
which we will hear that day.
Milam: Second.
De Weerd: I have a motion and a second to continue the public hearings on Item 8-A
and B. All those in favor --
Rountree: Madam Mayor?
De Weerd: Yes.
Rountree: Just a discussion. Was it the maker of the motion's intent that if we get a
further request for extension after the 4th that we actually take public hearing on the 4th,
so we don't delay this?
Bird: Yes. We will take public hearing --
Rountree: That's the intent of your motion?
Bird: -- so people aren't coming back every week.
Rountree: Thank you.
De Weerd: Okay. There is a motion to continue these two items. All those in favor say
aye. Any opposed say nay.
f' MOTION CARRIED: FIVE AYES. ONE ABSENT.
Meridian City Council
February 18, 2014
Page 7 of 27
De Weerd: Thank you. And, again, we apologize for the inconvenience. We will hold
the public hearing on March 4th.
Item 6: Community Items/Presentations
A. FY2013 Financial Audit Report — Eide Bailly, Kevin Smith
De Weerd: Okay. Item 6-A is under our community presentations. We have our fiscal
year 2013 financial audit report and we will turn this over to Stacy.
Kilchenmann: Thank you, Madam Mayor. Our audit report will be given by our audit
partner Kevin Smith from Eide Bailly. This is a night all my chairs look forward to with
joy, because they just love hearing the audit report, but, actually, it should be fairly quick
and painless. So, I will turn it over to Kevin.
De Weerd: And I think our CFO said there was a quiz afterward; is that right?
Rountree: For Kevin?
Bird: For Kevin.
Smith: That's fair. I'm Kevin Smith, audit partner with Eide Bailly and, Madam Mayor
and Members of the Council, I'm privileged to be here tonight to talk about the results of
the audit for the September 30th, 2013, year end and just a couple of notes. As in the
prior years the management has prepared the entire document, the financial statement,
and I think I have mentioned in the past that that's pretty rare that they -- that they do
that and so I commend them for their efforts in preparing the financial statements and
also for the documentation they provide for us during -- during the process. Just a
couple of notes I wanted to bring to your attention and there are some -- some new
pronouncements that have -- that have come about this last year and, then, some that
are -- that are coming and so I wanted to make you aware of those. The two that were
-- that come out this last year that were applicable, though they didn't have any effect on
your financial statements and -- but one of them is setting the groundwork for something
that's coming the next year and there is one coming next year and so -- and just for your
information, so as you take on new debt, if you do take on new debt, that any of those
issuance cost related to debt will now be expenses, rather that capitalized and
amortized over the -- the life of the debt and it's always been amortized over the life of
the debt, the bond or notes, you know, whatever they -- they have been in the past, but
in the future those will no longer be amortized, they will be expensed. Another one
that's coming out that could have some affect on you in the future -- it's about two years
out, but the federal money, the single audits that we -- that we give opinions on and do
audit procedures on, they are changing the thresholds for that and right now the
requirement is if you have grant money, federal money, over 500,000 dollars you're
required to have those additional procedures done. They are raising that to 750,000
dollars and that could have a change for you at the city, because this current year the
Meridian City Council
February 18, 2014
Page 8 of 27
federal money is about six -- 765,000 dollars. So, if it's -- 750,000 is the criteria, the
benchmark, then, you may be able to get under -- underneath that amount in the future,
but it's something that can be monitored, too, and I have talked to Stacy a little bit about
that and maybe holding some expenditures and not -- you know, not expending them
until a future year to try to offset -- offset those amounts. So, we will work with them in
the future on -- on that, if that comes about. We did issue an unmodified or a clean
opinion on the financial statements. We also issued a report on the internal controls in
the financial statements and stating that the internal controls are in good order and
processes and procedures are taken very seriously and also issued an opinion on the
compliance, which is the -- related to the federal money. A couple of items that we
noted as we went through the process was, you know, the growth of the city and I put
together some slides and I will show you those slides, but, you know, one thing that we
noted going forward as we are seeing this trend of -- I mean we have kind of had a -- a
flat -- a few flat years of building permits, you know, commercial and residential. We are
seeing an incline in those and so they are increased -- and I suspect they are going to
continue to increase and also property tax increasing. So, there is going to be, you
know, funds available to -- you know, to make decisions with and do things in the future
for future projects. We also noted that the budget for 2014 also, you know, includes,
you know, some of those projects and some of those improvements to the water and
sewer and, you know, some of those that are going to continue as you move forward
and the city continues to grow. I put together a few slides I just wanted to share with,
you know, a little bit of the growth of the city and I -- I went back to a report of 2005 and
so I have some comparisons of 2005 to 2013 of the General Fund and, then, for the
Enterprise Funds I just wanted to share those with you and, then, just a couple short
comments afterwards.
De Weerd: It has stumped the best of us, so --
Smith: Technology. There we go. There we go. So, this is just a picture of your total
assets in the General Fund, 2013 to 2005, and you will see about 56 million in assets
for 2013 versus 34 million in 2005. Here is your fund balance. Very similar. Thirty
million versus 21 million. Tax revenue being the most significant, you know, piece of
your revenue, 21 million versus eight and a half million. And, then, total expenses, that
same trend in the General Fund. And this is the water and the sewer, the Enterprise
Funds together, at 241 million versus 152 million. And, then, your net position or, you
know, what's left over fund balance, net assets 237 versus 149 million. And your
operating revenue, again, that exact same trend. A couple things that I noticed to that.
One, you know, in those eight years everything is double and, you know, I don't know
what's going to happen in the future, but I'm sure we are going to see some growth, you
know, some trends that are going to continue and also, you know, the other thing that I
noted, you know, throughout that is that all that was accomplished with little or debt and
so that was accomplished with, you know, good budgeting, you know, paying attention
to the budget and looking to the future of, you know, where the city is going to be. So, I
commend you and all those that have worked in the past to bring the city to where it is
today and with that I will open it to any questions that you may have.
Meridian City Council
February 18, 2014
Page 9 of 27
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: Kevin, a great report again as usual. But I'd also like to point out that while that
growth and stuff -- we have still maintained the lowest mill levy for a full service city in
the state of Idaho of a city our size and while everything is doubled, our population has
went up 65 percent since 2005. So, our employees have done a great job for our
citizens in my opinion. Thank you very much.
De Weerd: Thank you. Other questions?
Rountree: I have none, but thank you, Kevin. Appreciate your report.
Smith: Thank you.
De Weerd: I just will say the management section of it, discussion and analysis, were --
were very well written. I thought I would add that.
Smith: And thank you, Stacy. I have commented in the past it's the best. It's the best in
this report.
Bird: You have never missed one of our annual presentations, have you? I know Kevin
Anderson did it a couple times, but you were always here, since we hired you in '98 you
have always been our accountant; right?
Smith: I have been here.
Bird: And done a great job for us. Thank you.
De Weerd: Well, I -- you know, I know we always give our staff kudos at this time.
Certainly as was represented in the audit, our budget continues to get more complicated
with the grants that we receive, which has a good relationship to the money that we are
utilizing and that adds a new level of audit performances and we appreciate your staff,
they are very professional, they get in and get out -- it seemed like they were here even
less time this time than we have had them in the past, which not only says -- says well
to your staff, but also to ours that everything is in order for you to look at. So, if you,
please, will relay our appreciation to your team as well.
Smith: I will. Thank you.
De Weerd: Okay.
Smith: Thank you. It's been a good -- good partnership and good relations and, you
know, that's why it works -- works well together.
Meridian City Council
February 18, 2014
Page 10 of 27
De Weerd: Thank you, Kevin.
Smith: Thank you.
De Weerd: Stacy, anything you wanted to add?
Bird: She's probably got a budget amendment.
Kilchenmann: I'm glad you didn't ask him his opinion about impact fees, because I
forgot to warn you. I did want to really -- I made Rita come tonight, because I -- she
really has worked hard on the audit statements and her staff have all worked hard and
worked hard throughout the year and I know sometimes she seems a little tenacious,
but she has a good reason and it's that room full of nine auditors in that one week that
just makes you sweat. So, I do want to thank them and Kevin's group is great to work
with, too. Thank you.
De Weerd: Thank you, Rita. Thank you, Todd. To -- to the entire Finance Department
and certainly to all of our city employees. I know that our Finance Department carries a
big stick to make sure that we -- we operate within the policies and procedures that
have been set and so that we do have a clean audit and so big kudos to -- to all. Thank
you.
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: Along with the appreciation for everybody, I would add one comment and,
hopefully, I'm correct that the word loans was used a couple times, one is preparing
accounting for if we take loans and I would like to clear the record. At the moment the
city has no loans.
Bird: No. Madam Mayor?
De Weerd: Mr. Bird.
Bird: With that I would move that we accept the fiscal year 2013 financial audit report.
Rountree: Second.
De Weerd: I have a motion and a second to approve the financial audit report. Madam
Clerk, will you call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, absent; Milam, yea;
Cavener, yea.
De Weerd: All ayes. Motion carried.
Meridian City Council
February 18, 2014
Page 11 of 27
MOTION CARRIED: FIVE AYES. ONE ABSENT.
Item 7: Items Moved From Consent Agenda
De Weerd: There was an item moved from the Consent Agenda, but that was moved to
a different number under nine.
Item 8: Action Items
C. FP 14-002 Three Corners No. 2 by David Dean Located
Southeast Corner of N. Locust Grove Road and Chinden
Boulevard Request: Final Plat Approval Consisting of Twenty -
Eight (28) Single Family Residential Building Lots and Four (4)
Common Lots on Approximately 15.24 Acres of Land in the R-
4 Zoning District
De Weerd: So, I had already opened the two public hearings on Item 8-A and B. We
have continued those to March 4th.
De Weerd: Item 8-C is FP 14-002. 1 will ask for staff comment.
Parsons: Thank you, Madam Mayor, Members of the Council. The next item on the
agenda this evening is Three Corners No. 2 final plat. This is the first phase of the
preliminary plat that you acted on back in December or so. The applicant is here to
discuss a 28 lot subdivision with you. Again, here is the approved preliminary plat that
you acted on. It did consist of 54 lots at that time and this is the first phrase and it will
primarily consist of basically the southern half of the development, which has currently
been rezoned to the R-4 zoning district. Here is the phasing again. Three Corners will
come off of Locust Grove and, then, dive into that southern portion as well. All of the
lots do comport to the R-4 zoning district dimensional standards and it does comply with
the approved preliminary plat as well. Here is the landscape plan that's proposed this
evening. Again, we have parkways along the entry street into the development, two
large passive open space lots and, then, a central walkway around the development as
well with some internal micropath lots getting to that walkway. Again, the open space is
consistent with the approved preliminary plat. Probably the main item of discussion this
evening -- the applicant wants to discuss with you is the requirement for the street
names within the development. The applicant has received preliminary approval from
the street naming committee on the -- the graphic that I have on the right-hand side
depicts the street names that the street naming committee has recommended for you
this evening. On the left-hand exhibit is the street names that applicant would like your
action on this evening and approved in the red. And their main reason for that request
is just with how this project aligns with the adjacent streets. What I have done in the
right-hand exhibit is show you on -- based on the street naming committee logic how
these roadways align with the street and that's where they have based their
frecommendations on for the street names. So, you can see here that none of these
Meridian City Council
February 18, 2014
Page 12 of 27
streets will actually connect with the development moving forward, it's just because
these streets are in alignment with adjacent streets that the street naming committee
has provided those -- requested those names for these streets. I have discussed this
issue with the street -- our address specialist, the police department, and the fire
department and they do not have any objections to the names that the applicant is
presenting to you this evening. I have received written confirmation that the applicant is
in agreement with all the conditions in the staff report, except for the street names, of
course, and, then, moving forward, if it is your desire to approve their street names this
evening in the final plat, they will have to get a final street name approval from the street
naming committee with these street names before they can even obtain city engineer's
signature on the plat. And so just for the record all the conditions are in place for the
final plat and the last outstanding item this evening is really whether or not you support
their street name change. That concludes my presentation. I will stand for any
questions you may have.
De Weerd: Thank you, Bill. Council, any questions?
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: You bring up a topic that I remember some discussion on, but my
recollection was that it went a different direction. I thought that either we had asked the
street naming committee or the street naming committee had decided that
discontinuous streets would not have continuous names and I -- at the time the
discussion I thought was generated by our first responders saying when you have two
blocks with a street name and, then, two miles away you have another two blocks with
that same name, it's confusing for them and I -- I think I understood you to say that the
street naming committee wants them named the same even if they are continuous. Is
that the direction we are going? Am I remembering something wrong or is this a new
change of direction?
Parsons: Madam Mayor, Members of the Council, Councilman Zaremba, I'm not sure of
how Title 8 is written as far as street naming goes, but it's my understanding that their
policy's always been to require the street naming, even if it wasn't continuous, as long
as it's in general alignment and that's the discussion I had with our address specialist.
So, I know a few weeks ago we had a discussion with -- Primary Health wanted a
specific address off of a street that they front on and at that time Council had given us
direction to go back and look at that ordinance. So, it's something that we need to
address moving forward. We are working on those revisions to that ordinance, so,
hopefully, we can address that concern as we come forward with those ordinance
changes, but to my understanding this application tonight it needs to align. Even if it's
not continuous they want the names to be -- match up with the adjacent streets.
Zaremba: Okay. Thank you.
Meridian City Council
February 18, 2014
Page 13 of 27
De Weerd: Well -- and I think we have gotten correspondence, Mr. Zaremba, from
citizens who have expressed frustration with the way these streets jump around, so just
-- this is a great request, in my opinion. I will go ahead and ask the applicant to, please,
state your name and address for the record.
Brown: For the record Kent Brown. 3161 East Springwood, Meridian, Idaho.
De Weerd: Thank you.
Brown: Grateful to be here tonight and to discuss this and also discuss it as a -- my
part-time job helping my wife as 15 years of flower delivery. I also was in charge of
Boise city's street name addressing people also for a short period of time when I worked
there. One of the things that Boise city has done is when you have a cul-de-sac that
goes a short distance, they allow you to extend that street name all the way, so that
when you make that curve and you only have three or four houses, that you don't have
to change the name and the city wrote that provision and so when we get street names
in Boise and in this development -- Bill, if you will go back to the preliminary plat. In our
future phase in this upper portion, when we go north there to that hammerhead, we will
have to have a different street name when you make that turn and pizza delivery guys,
flower delivery guys, that's almost an impossible street to find. The interesting thing
about this location, too, is Boise city's stuff is to the east of us and even though we
might align with some of those streets, the general public doesn't know, but we don't
have to continue those street names and, Bill, back to yours. You can see to the west
of us, this area right here where the arrow is, is a school. So, you can't even really
know that there is anything there and across the street to green, it's also a school, and,
then, when I did measurements -- and, Bill, if you would go to my street map one. We
are 1,900 feet from where those two east -west streets that the street naming committee
is trying to have us do anything with, there is a little bit of room to the west of those
short streets that are in there, that they might end up going further west, and I guess
there is a block in there that they might end up being 190 feet long and, then, they are
not going anywhere in either direction. We have the same problem with Schubert that's
coming north, we are 1,400 feet from the -- any ability to extend that one. Currently --
always want to call that Chopin, but it's Chopin. Is that right? We are currently 1,900
feet from where that would be extended for two addresses. That's all that we would
have in our development is two homes. Now, if you have ever tried to find that as a
delivery person, it's almost impossible and -- and my advantage that I have always told
my wife is I understand the rules, I understand that place is a north ending cul-de-sac.
Court is an east -west ending cul-de-sac, those kind of things, and understanding the
rules makes me a little easier to find and, you know, our new electronic gadgets make it
a little easier to find, but what we are proposing to do in the subdivision is the two
houses that the street name committee wants to have on Chopin is that we want Three
Corners that comes in from the major street to wrap all the way around and include
those -- those two lots. We have new names for the other three streets, because of the
disconnect. To us it's just a common sense type of thing. The street name committee
has held by their ordinance and we are just asking for relief from the City Council to do
what I think of all of us realize is the right decision. So, I will stand for any questions
Meridian City Council
February 18, 2014
Page 14 of 27
you might have.
De Weerd: Thank you, Kent. Council, any questions?
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I know the first responders have been consulted, we have been told that, but
I might like to hear an opinion from each if I may.
Amenn: Councilman Zaremba, Members of the Council, I do agree it can be difficult for
us when we have noncontinuous streets like that. Our -- as the gentleman mentioned,
our new CAD systems and the electric devices we use does make it a bit easier, but,
again, we go back to paper maps when all else fails and it can lead to a lot of difficulty.
De Weerd: Okay. Any other questions from Council?
Bird: I have none.
De Weerd: Lieutenant, did you have anything you wanted to add?
De St. Germain: No. We have had -- on two occasions we had trouble finding that.
Now the guys are used to getting there, because they -- they have communicated that
to each other, but we did on two occasions have trouble getting -- finding that location.
De Weerd: Bill, I guess I just have a question. The naming committee, this is a
countywide committee, so they may not be aware there are different policies. I would
invite them to come and travel the roads of Meridian at some point, because it is
chopped up, they are hard to find, I appreciate that Kent can do delivery in -- in a much
more efficient manner than the rest us can find a house. It is complicated. If you're not
on the right block and you have to go back out onto an arterial to get back into the
subdivision to find the other half of that street, you get angry. So, perhaps if we look at
the policy on addressing along arterials where you don't have access, that we include
this part of it, in addition the cul-de-sac aspect as well.
Brown: When I worked for the city of Boise one of the one -- examples that became
really clear is off of Five Mile just to the east is Samson Street and no section was
longer than 300 feet long. It was done in over eight different subdivisions and the street
name was actually named differently in two locations that had a different spelling,
because they followed the plat, of all things. So, there are really bad ones. I mean we
-- we have -- as a delivery person when you're delivering for the entire valley, take
Franklin Road and go east and west Meridian and, then, west Boise looking for the
same numbers and so anyway --
De Weerd: Well, too, on Cherry Lane or Cherry Street or --
Meridian City Council
February 18, 2014
Page 15 of 27
Bird: Fairview.
De Weerd: -- there is -- we could probably rattle off several.
Brown: I think we all have examples.
De Weerd: Yes. Uh-huh. But thank you for bringing this to us. Council, any other
questions for staff or the applicant?
Bird: I have none.
Rountree: I have none.
De Weerd: Okay. I would entertain a motion on this item.
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: I move that we approve Item 8-C, FP 14-002 with the suggested -- and
approving the suggested street name changes.
Bird: Second.
De Weerd: I have a motion and a second to approve Item 8-C. If there is no
discussion, Madam Clerk, will you call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, absent; Milam, yea;
Cavener, yea.
De Weerd: All ayes. Motion carried.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
D. Public Hearing: VAC 13-007 Alexandria by L & K Development,
Inc. Located West of N. Locust Grove Road, Approximately 1/4
Mile South of E. McMillan Road Request: Vacate the Ten (10)
Foot Wide Public Utility, Drainage and Irrigation (PUDI)
Easement AND the Five (5) Foot Wide Open Space Easement
Along the Shared Lot Lines of Lots 22 and 23, Block 3 Platted
with the Alexandria Subdivision
De Weerd: Item 8-D is a public hearing on VAC 13-007. 1 will open the public hearing
on this item.
Meridian City Council
February 18, 2014
Page 16 of 27
Parsons: Thank you, Madam Mayor, Members of the Council. Next item is the
Alexandria vacation. It consists of two buildable lots within the Alexandria Subdivision.
It's located west of North Locust Grove, approximately a quarter mile south of East
McMillan Road. The applicant is here tonight to discuss vacating the shared easements
along the property lines between Lot 22 and Lot 23, Block 3, as you can see in the
exhibit here. So, currently there is an existing public utility, drainage, irrigation
easement along the shared property lines and, then, also these -- these lots were part
of a planned unit development in 2004 and as a requirement of that PD there was a
requirement that each adjacent lot have an open space area for the adjacent neighbor
to use on somebody else's property and that's -- so, those are the two easements that
they are proposing to vacate. Basically, city staff has approved a property boundary
adjustment, so that the developer can consolidate the two lots and build one single
home on the property and they are currently going through that process. We have
received letters from all the applicable utility providers, they are in agreement with the
vacation. So, there aren't any utilities in this area at all, so to speak. Public Works is in
agreement with the vacation as well. Therefore, staff is recommending approval of this
vacation as you -- as it is presented to you this evening and I will stand for any
questions you may have.
De Weerd: Thank you, Bill. Council, any questions?
Bird: I have none.
De Weerd: Okay. Would the applicant like to make a comment? Any comment? Good
evening.
Crawford: Good evening. Madam Mayor, Members of the Council, my name is David
Crawford. I work with B&A Engineers. Address 5505 West Franklin Road in Boise.
And not to belabor the issue here, but this -- this application is being presented to you
tonight to attempt to add value to a lot that's been difficult to sell for the developer.
That's the intent behind this. This is to create some -- a better area for the -- a building
that could exist here. This is a property to the north which has developed in a different
manner and so the rear of those homes abut this northerly property and the developer
has received feedback from some of the people interested in purchasing this and it's
been difficult to sell. So, the attempt here is to just create a little more open space with
a future development -- or building plan here in a center courtyard environment. So,
that's really the intent behind this. So, there is not any utilities that exist in there,
nothing to inhibit any building or anything like that. So, with that I will stand for any
questions that you may have.
De Weerd: Thank you. Council, any questions?
Milam: Madam Mayor?
Zaremba: Madam Mayor?
Meridian City Council
February 18, 2014
Page 17 of 27
De Weerd: Mrs. Milam.
Milam: Is this the property that has a -- a fake tree planted in the middle of it? Do you
know? I will miss that tree. It's the only green in the middle of winter. That was my only
comment.
De Weerd: Mr. Zaremba.
Zaremba: I guess help me understand. I understand the reason for wanting to remove
the easements, but are you not also removing the lot line and making one lot out of it or
is it still going to be two lots?
Crawford: Madam Mayor, Members of the Council, Councilman Zaremba, yes, we are
-- we also have a concurrently running application for a density reduction to remove the
lot line between -- that's, apparently, the administrative level, so what's proper before
Council is the easement vacation and to answer Council Member Milam's question, I
have no idea if there is a fake tree out there. It wasn't out there when I was out there a
few months ago, so --
Milam: Thank you.
De Weerd: Any other questions from Council?
Rountree: I have none.
Bird: I have none.
De Weerd: Okay. Thank you.
Crawford: Thanks.
De Weerd: This is a public hearing. Is there anyone who woUld like to offer testimony
on this item? Okay.
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: Seeing none, I move we close the public hearing on VAC 13-007.
Rountree: Second.
De Weerd: I have a motion and a second to close the public hearing on Item 8-D. All
those in favor say aye. All ayes. Motion carried.
' MOTION CARRIED: FIVE AYES. ONE ABSENT.
Meridian City Council
February 18, 2014
Page 18 of 27
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I move we approve VAC 13-007.
Rountree: Second.
De Weerd: I have a motion and a second to approve Item 8-D. If there is no
discussion, Madam Clerk.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, absent; Milam, yea;
Cavener, yea.
De Weerd: All ayes. Motion carried.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
Item 9: Department Reports
A. Public Works: Budget Amendment for FY2014 in the Amount
of $55,000.00 for the Wastewater Treatment Plant Sampling
Station Project Construction
De Weerd: Under Department Reports we will go to Item 9-A under our Public Works
Department.
Stewart: Madam Mayor, Members of the Council, I'm here tonight to present to you a
budget amendment for 55,000 dollars for the construction of a sampling station bridge
out at the wastewater treatment plant. When this budget for this particular item was
initially put forward in the amendment -- of course this was just conceptual, we had no
plans or specifications had been drawn up, no design had actually been completed.
Since, then, we have completed the design for this project. There was more involved in
getting the permits from the Corps of Engineers and dealing with the floodway issues
and so forth and the creek than we had anticipated and that was included in the original,
essentially, estimate and we have bid the project out and the bid came in higher than
we anticipated. So, we have, essentially, proposed taking money from another project
that we had intended to construct this year. There was a Ten Mile line project that was
going to take Whitestone and Landing lift stations off line. It would have been a great
project, but, unfortunately, we were not able to acquire the easements from the land
owners and we will have to postpone that for another time and allow development to --
to maybe address that issue for us. So, we are proposing to reallocate some of the
funds for that project to the sampling station project, so that we can go ahead and
complete the sampling station project. The sampling station is critical to us right now.
The downstream or the second sampling station it's -- it looks like a diving board that's
Meridian City Council
February 18, 2014
Page 19 of 27
kind of extended out over the water and we required now as of part of our permits to
take cross-sectional samples clear across the creek. That, essentially, platform doesn't
extend across the creek and it sits way above the water level and it's very difficult to --
to properly get the samples from -- from the creek. So, we are asking for the money to
go ahead and complete the construction for that project. And I will stand for any
questions.
De Weerd: Thank you, Warren. Council, any questions?
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I would just comment -- if I'm remembering from tours that I have had of the
area that anybody attempting to use that current construction would have to lean out at
precarious angles and it seems to me OSHA would have some heartburn with the way
we are currently doing it, so I'm very much in support of fixing what needs to be fixed
out there.
De Weerd: Personally I'm not sure OSHA requirements were the cause, it's more
employer safety -- or employee. Employer safety as well.
Zaremba: Yes. Yeah. It looked vary precarious, so I see why this came up.
De Weerd: Any other questions for Warren?
Rountree: I have none.
De Weerd: Okay. Thank you, Warren.
Stewart: Thank you.
1. Award of Bid and Approval of Agreement to Bricon, Inc. for the
"WWTP Sampling Station Improvements" Project for the Not -
To -Exceed Amount of $54,000.00
Moved to Department Reports as Item 9A1
De Weerd: Council, we did move from the Consent Agenda to Item 9-A-1, 5-C, which is
award of the bid. So, I would ask for your direction at this time.
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: As I understand, we are getting award of bid without having the budget
amendment or is this both?
Meridian City Council
February 18, 2014
Page 20 of 27
Stewart: This is both. Madam Mayor. In fact, that's why it was removed. Essentially
the Public Works Department put the budget amendment on the agenda for tonight and
the award of bid was put on by the Purchasing Department and was actually in the
Consent Agenda. It was removed from the Consent Agenda, so it could be placed after
the budget amendment, so you could act on the budget amendment first before we
awarded the bid.
Bird: Another question, Madam Mayor, if I could.
De Weerd: Uh-huh.
Bird: Warren, is the budget amendment for 17,000 and the -- because you have the
original 37 already budgeted; right?
Stewart: Correct.
Bird: So, what our budget amendment is is 17,000 --
Stewart: No. Madam Mayor, Councilman Bird. The budget amendment is for the 50 --
I think it's 55.
Bird: The award of bid is for 54,000, but the budget amendment isn't for 54,000,
because you have already got 37,000 in your budget.
Stewart: Yeah. But this includes both the design and the construction. The budget
amendment needs -- is the money for the design and the construction. So, there is
money that's already been expended for the design, which is, essentially, eaten most of
the 37,000. So, we are needing --
Bird: So, we -- so, in other words, we are awarding a bid for 54,000 dollars and a
budget amendment for 54,000 dollars and the 37,000 has already been used up in the
budget?
Stewart: A portion of it has. I'm not sure I could tell you exactly how much of it had
been expended, to be honest with you.
Bird: Okay. Well --
Stewart: I don't have those numbers here in front of me.
Bird: Well, as long as you agree with it I will make a motion. If you don't, let me know. I
move that we approve and award the bid of 54,000 dollars to BriCon, Incorporated, and
also approve a budget amendment for fiscal year 2014 in the amount of 54,000 dollars.
Rountree: Second.
Meridian City Council
February 18, 2014
Page 21 of 27
Stewart: Madam Mayor? The budget -- pardon me. I just I want to make -- clarify. The
budget amendment request was for 55.
De Weerd : Yeah.
Bird: Okay. Yeah. I see that. I'm sorry. And I change that. Fifty-five for the budget
amendment, 54 for the contract.
De Weerd: Second agree?
Bird: Second agrees?
Rountree: Second agrees.
De Weerd: Okay. Any discussion on this item? Madam Clerk, will you call roll.
Roll Call: Bird, yea; Rountree, yea; Zaremba, yea; Borton, absent; Milam, yea;
Cavener, yea.
De Weerd: All ayes. Motion carried.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
B. Public Works: Sewer Service Connections
De Weerd: Also under Department Reports we have our Public Works Department talk
about sewer -- sewer service connections. Usually when you come to the podium you
bring props and we don't need props on sewer service or connections.
Rountree: We got them.
Stewart: Madam Mayor, Members of the Council, I just wanted to -- this won't take too
long I don't think. A few years ago the city initiated a main line replacement program,
which was intended to replace aging and degraded infrastructure in the city on a
proactive basis, based on a number of criteria and some of those criteria are shown
here in front of you, so we -- we started replacing some of the -- specifically some of the
old downtown infrastructure and much of that infrastructure is located in alleyways and
in the backs of people's yards, some of which is within easements and some of which
isn't. As a result of that we have, essentially, tried to replace with the new sewer main --
replace that infrastructure out in the right of way and the city's policy, essentially, in the
past has, essentially, been that if there was a sewer service -- see if I can get this right
-- a sewer line, main line, running down the road and there was a sewer service off of
that sewer, that the city would maintain or replace, if necessary, the service to the
property line and, then, this segment, essentially, from the property line to the home
was the homeowner's responsibility. As you can imagine there is -- and what we
Meridian City Council
February 18, 2014
Page 22 of 27
discovered is within the City of Meridian there is a million different scenarios. Some
services are daisy chained between houses or before they come out to the road. Some
of them go underneath buildings and so on and so forth. This has presented a
challenge for us as we have tried to do the main line replacement program and we have
moved main lines out into the roadway, we have had to ask ourselves in several
situations, okay, who is responsible for the cost associated with replacing the services
on the private property and how do we deal with that issue. As a result of that, in some
specific projects where it was a little difficult to make that decision, we put together,
essentially, a committee, which was formed from several different divisions and -- within
the city. Essentially there were engineering and operations, personnel, as well as legal,
code enforcement and environmental folks, that, essentially, met to discuss this issue
and try and come up with a consensus that we could bring to you in the form of a
resolution or a recommendation and tonight you have a copy of the resolution, which
was based on the discussions that were had and the consensus that that group reached
and, essentially, what that says in a nutshell is that if the service relocation on private
property is the result of work initiated by the city, that the city will relocate to pay the
services. If the service relocation on private property is the result of work initiated by
the owner or is for the owner's benefit -- in other words, he requested that his service be
replaced, even if it's our project that we are doing -- because that's happened to us
before, we had a main line replacement going down the road, our plan was to simply
reconnect their service and they came to us and said, whoa, whoa, whoa, we want to
move our service. It's not where we want it. In that case we said, well, that's your
prerogative, but you will have to pay for the cost of extending that service. So,
essentially, there is two different scenarios there. Your resolution goes into a little bit
more detail on how those scenarios and some others will be dealt with and, then,
essentially, there is two options for payment that we have used in the past and,
essentially, when we have a few services -- in other words, two or three services on a
project, the preferred method for handling that is to have the owner of the home get
three bids to relocate or reroute the service and, then, for us to reimburse the owner the
cost for that relocation. That does a couple of things for us. One, it makes -- it insures
that the owner has a direct relationship with the contractor who is doing work on his
property and the warranty and everything else is -- relationship is between the two of
them. That leaves the city out of it. We simply reimburse the owner for his expenses
based on the lowest bid. The other option, which we do employ from time to time, and,
actually, the 8th Street project last year and the one that's going forward this year are
great examples is if we have a whole lot of services. The 8th Street project this year I
think has in the neighborhood of 50 some services and it's not practical for us to try and
get 50 reimbursement agreements and that many bids from that many individuals. So,
we, essentially, included the relocation of those services within the -- our master
contract with the contractor to do that main line relocation. So, we are here tonight to,
essentially, discuss this draft resolution and get your, essentially, comments on that, so
we can move forward and sort of bring some consistency and some resolution to how
we would address these issues as we continue with our main line replacement program,
for we know there is going to be more of these issues come up in the future. And with
that I will stand for any questions.
Meridian City Council
February 18, 2014
Page 23 of 27
De Weerd: Council, any questions?
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I like the thinking on this. I think it's the right direction. I like what you came
up with. The very last thing you mentioned, the city contractor option, do you also still
get some approval from the homeowner that it's okay to work on their property, even if
we are going to have our contractor do it?
Stewart: Yeah. They have to -- we include them in the -- the design phase of the
project and we have to, basically, go on their property to do some surveying as where
their existing service is so we can show it on the plans and so there is -- there is
coordination with each one of the homeowners.
Zaremba: Thank you.
Rountree: Madam Mayor?
De Weerd: Mr. Rountree.
Rountree: Is there an understanding on the part of the homeowners that once this is
done that from their property line to the street or right of way connection is the city's,
from the property line into their residence becomes their responsibility or are we putting
ourselves in a situation where we are going to be responsible through the life of that
sewer connection once we relocate it to the residence?
Stewart: Madam Mayor, Councilman Rountree, we do try and make that very clear, in
fact, that -- you know, that generally speaking our practice is that we only cover to the
property line and it's only because we are initiating the project that we are doing the
work on their private property.
Bird: Madam Mayor?
De Weerd: Mr. Roun -- Bird. Sorry.
Bird: Mr. Armstrong. Warren. But from the property line into the house whatever the
contractor's warranty would be in place there, too, until the warranty was out. I don't
know what kind of warranty you -- your contractors give you, a year or whatever it is, I
don't know, but --
Stewart: Madam Mayor, Councilman Bird, that's true. It's a two year warranty and --
but the -- the difference is that if there were an issue it would be -- the owner would
come to the city and the city would go to the contractor and we would try and resolve it.
The other way it's strictly between the homeowner and the contractor and the city
remains out.
Meridian City Council
February 18, 2014
Page 24 of 27
De Weerd: But if we do the work while the warranty is under us it's still on their
property, so they do have to come through us, but they are warrantied for two years,
that particular part of the work. After two years, then, it's their responsibility. Which it
has always been that way I understood with water and sewer lines.
Stewart: Correct.
Cavener: Madam Mayor?
De Weerd: Mr. Cavener.
Cavener: Warren, can you go back a couple of slides? I just want to get clarification on
-- maybe go forward. I guess my question is I just want to make sure that when you say
the -- the homeowner's benefit, the only case that we are talking homeowners benefit is
if the homeowner is the one that is, you know, initiating that contact, that no one else is
determining that it would be to their benefit and, thus, we are going to continue to do the
work. It's the homeowner that's initiating and saying I want this.
Stewart: Madam Mayor, Council Member Cavener, that is correct. We would only do it
at their request. In other words, it would not be essential of the completion of the
project, okay, and so they would come to us with a request and say, you know, we
would like it moved for our benefit. In that case we would say, well, then, you would
have to bear the cost of that.
Cavener: Makes sense.
De Weerd: Okay. Any other questions from Council?
Bird: I have none.
Milam: Madam Mayor?
De Weerd: Mrs. Milam.
Milam: I have a question. So, if you're doing a project and you would like to do more,
but it's not essential maybe right now, but you know that -- that it's going to need to be
done -- I don't know that it would be beneficial to fit into place some kind of a -- well,
proactive agreement where maybe there is a discount to the homeowners to do -- pay
for part of it now, that it will save money in the future if it's an upcoming -- you know it
will need to be done, an older -- am I making sense or is it only in my head?
Stewart: Madam Mayor, Members of the Council, we do -- when the city does brand
new lines or when we do even main line reconstructions, we'd go and contact every
homeowner that's on, essentially, that path and we give them the option -- I mean if they
wanted to replace their service or add a service at that time they can make that request.
Meridian City Council
February 18, 2014
Page 25 of 27
We will -- for instance, the city -- often the owner will say, well, I appreciate that. When
you stub the line can you stub it at a different location and I will go ahead and pay to
have my -- my line rerouted to that location. So, we do that. We have contact with
them and we allow the opportunity for changes. That saves them money in the long
run, but we don't actually do that work. So, we try and coordinate that, we try and give
them that opportunity, but we don't force that option on them, they can -- they can make
that request or we will simply hook them up back to their old service and -- and keep
going. Unless there is an issue that the city is trying to resolve that's a problem for us or
a maintenance issue for us and, then, we would -- we would be the ones requesting the
service be relocated and, therefore, we would pay.
Milam: You answered my question. That's really what I was getting at, is if it saves
them money doing it at the time of the project because we are there anyway and that
you do coordinate that, so thank you.
De Weerd: Okay. Anything further from Council?
Bird: I have none.
Nary: Madam Mayor?
De Weerd: Mr. Nary.
Nary: Madam Mayor, Members of the Council, I just wanted to add -- there is a
resolution that's a draft that's in your packets that was intended, if that meets your
satisfaction, to put it on next week for approval. It's not common, I know, for us to have
resolutions of this type, but we felt this is one of those circumstances where we think
this is a policy that we may in the future or a future Council may need to figure out when
did we decide that or -- who did we choose that and this is our way of memorizing it and
being able to find when that decision was made and what was the intent behind it. I will
also follow up with some of your questions. We can have a conversation with Public
Works. I would anticipate if this is very complicated or really expensive that we would
probably be looking at an agreement with the property owner, because we would need
to make sure we -- you know, if there was multiple easements or different access or we
had, you know, a very large scale project that was being moved, we would probably
want an agreement, but we weren't trying to over lawyer this and have an agreement for
every single property owner. Sometimes that can get cumbersome and slow everything
down and it makes it really complicated for people and we were trying to avoid that, too,
but in looking at some of these we might -- we might find a way with Public Works to
make it simple enough for most -- most property owners, so that they understand what
we are doing, we have some way to make sure we capture all the easements the same
location and the right place, make sure that we are -- when we pay out the money that
Finance is fine with it in how it's being -- being tracked. So, we will make sure that
process is in place, but we were just trying not to overdo it with every single one of
these, but, anyway, I just wanted you to know why you were seeing a resolution and
kind of what we would do going forward.
Meridian City Council
February 18, 2014
Page 26 of 27
Zaremba: Madam Mayor?
De Weerd: Mr. Zaremba.
Zaremba: I like that idea that that kind of agreement with a homeowner would be a
good place to add a paragraph that -- reminding them that future maintenance is their
responsibility.
Nary: Sure.
Zaremba: Even though we say it, if we are putting some things in writing I would add
that one.
De Weerd: We will see you here next week.
Stewart: Thank you.
Item 10: Future Meeting Topics
De Weerd: Thank you. Okay. Council, any items for future agendas?
Rountree: Not at this point.
Bird: I have none.
Item 11: Other Items
A. Executive Session Per Idaho State Code 67-2345 (1)(c)(f): (c)
To Conduct Deliberations Concerning Labor Negotiations or to
Acquire an Interest in Real Property, Which is Not Owned by a
Public Agency, and (f) To Consider and Advise Its Legal
Representatives in Pending Litigation
De Weerd: Okay. We will move to Item 8-A under Executive Session. Do I have a
motion?
Bird: Madam Mayor?
De Weerd: Mr. Bird.
Bird: I move we go into Executive Session as per Idaho State Code 67-2345(1)(c) and
(1)(f)•
Rountree: Second.
Meridian City Council
February 18, 2014
Page 27 of 27
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, absent; Milam, yea;
Cavener, yea.
De Weerd: All ayes. Motion carried.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
EXECUTIVE SESSION: (7:11 p.m. to 8:15 p.m.)
De Weerd: I would entertain a motion to come out of Executive Session.
Rountree: So moved.
Milam: Second.
De Weerd: All those in favor say aye? All ayes. Motion carried.
MOTION CARRIED: FIVE AYES. ONE ABSENT.
De Weerd: Do I have a motion to adjourn?
Milam: So moved.
Zaremba: Second.
De Weerd: All those in favor?
MOTION CARRIED: FIVE AYES. ONE ABSENT.
MEETING ADJOURNED AT 8:15 P.M.
(AUDIO, RE -(CORDING ON -FILE --OE THESE PROCEEDINGS)
MAYOR TAM ,/DE WEERD DATE APPROVED
e.
Fit
• Item #8A&B — PP -13-039 and MDA -13.024 Falconers Place: Applicant requests continuance to March
4th,
Item #8C: Three Corners No. 2 (FP -14.002)
Application(s):
➢ Final plat
Size of property, existing zoning, and location: The site consists of 15.24 acres, zoned R-4, and is located at the
SEC of N. Locust Grove Road & Chinden Boulevard.
Summary of Request: The proposed final plat consists of twenty-eight (28) residential lots and four (4) common lots
on approximately 15.24 acres of land. The average lot size is 13,940 square feet. The gross density of the
development is 1.83 dwelling units per acre.
Open space consists of center medians, inter -connected pathways, 6 -foot wide parkways and passive open space.
Overall open space with this phase is 2.66 acres which is consistent with the overall project open space.
The proposed final plat substantial complies with the approved preliminary plat and the required open space.
Outstanding Issue(s) for City Council: In conjunction with the final plat approval, the applicant is seeking Council's
approval to overturn the Street Naming Committees recommended street names (N. Chopin Avenue, E. Lockhart
Street, E. Tallinn Court and N. Schubert Avenue) in favor of the following streets names:
1. E. Townline Way;
2. N. Sweet Valley Avenue and;
3. E. Golden Oak Court
Staff has discussed the requested street name change with the City's Addressing Specialist, Police and Fire
Departments and neither division has an objection to the requested street names. Under the Unified Development
Code, the City council has the authority to approve the proposed street names.
Written Testimony: None
Notes:
Item #81): Alexandria (VAC -13-007)
Application(s):
➢ Vacation
Location: This site is located west of N. Locust Grove Road, approximately % mile south of E. McMillan Road.
Summary of Request: The applicant requests approval to vacate the two (2) 5 -foot wide permanent public utilities,
drainage, and irrigation (PUDI) easements and a 5 -foot wide private open space easement located on the common
lot line between Lots 22, and 23, Block 3 of Alexandria Subdivision. The two lots have been approved to consolidate
through a property boundary adjustment. The applicant states there are no utilities within the PUDI easements.
Approval of the subject vacation will remove the easements and allow the applicant to construct a single home on the
consolidated parcel.
All public utilities (Idaho Power, Century Link, Cable One, Intermountain Gas and SID) have given consent to
relinquish their easements.
Staff recommends approval of vacating the easements as proposed.
Written Testimony: None
Staff Recommendation: Approval
Outstanding Issue(s) for City Council: None
Notes:
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 5A
PROJECT NUMBER: FP 14-001
ITEM TITLE: ZEBULON COMMONS SUBDIVISION
Final Order for Approval: FP 14-001 Zebulon Commons Subdivision by The Traditions by
Amyx II, LLP Located South of E. McMillan Road and West of N. Eagle Road Request:
Final Plat Consisting of 38 Single -Family Residential Building Lots and Four (4)
Common/Other Lots on 13.56 Acres of Land in an R-8 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 18, 2014 ITEM NUMBER: 5B
PROJECT NUMBER:
ITEM TITLE: LICENSE AGREEMENT NMID CENTENNIAL PARK SEWER
License Agreement Between Nampa -Meridian Irrigation District and the City of
Meridian Regarding Centennial Park Sewer Service Crossing the Hunter Lateral
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 18, 2014 ITEM NUMBER: 5C
PROJECT NUMBER:
ITEM TITLE: AWARD OF BID - WWTP SAMPLING STATION IMPROVEMENTS
Award of Bid and Approval of Agreement to Bricon, Inc. for the "WWTP Sampling
Station Improvements" Project for the Not -To -Exceed Amount of $54,000.00.
MEETING NOTES
ivy -tee _ o-f=�_ uyv�� *
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:
Funu:
CITY OF MERIDIAN
CONTRACT/AGENDA REQUEST CHECKLIST
1/6/2014 REQUESTING DEPARTMENT Public Works
60 Department: 3590 GL Account: 92100
Construction: x
Project Name:
PSA:
Project # 10381.b
Task Order:
WWTP SAMPLING STATION IMPROVEMENTS
Project Manager: ASHLEY NEWBRY Department Representative:
Contractor/Consultant/Design Engineer: BRICON / MOUNTAIN WATERWORKS
Budget Available (Attach Report): Yes Contract Amount: $54,000.00
Will the project cross fiscal years? Yes No x
Budget Information: FY Budget: 14 Enhancement #: Grant #:
Other: Type of Grant:
�x � r F' h � r .���•�,\R1��,4r�l rie,�r11?�1�� 3 #� - t 4e
BASIS OF AWARD
'idder x Highest Rated Master Agreement
(Bid Results Attached) yes (Ratings Attached) (Category)
Typical Award Yes x No
If no please state circumstances and conclusion:
Low Bid $54000 is more than the budgeted amount of $37000. Clint D preparing a budget amendment for
Feb 18 2014 Council agenda
10 Day Waiting Period Complete: February 8, 2014
PW License # PW -C -11823 -AA -3-4 Current? (attach print out)
Corporation Status (Attach Print Out): Goodstanding
Insurance Certificates Received (Date): February 10, 2014
Payment and Performance Bonds Received (Date): Feb 112014
Builders Risk Ins. Req'd: Yes No x
U.,., ,ubmItted to Clerk for Agenda:
Issue Purchase Order No, Date Issued:
Issue Notice of Award: Date:
Date Award Posted: January 29, 2014
Y
Correct Category?
Rating: A++
Rating: A -
If yes, has policy been purchased?
Approved by Council
WI -15 submitted
NTP Date:
Memo
To: Jaycee L. Holman, City Clerk,
From: Keith Watts, Purchasing Manager
CC: Jacy Jones, Ashley Newbry
Date: 02/12/14
Re: February 18th City Council Meeting Agenda Item
The Purchasing Department respectfully requests that the following item be placed on the
February 18 City Council Consent Agenda for Council's consideration.
Award of Bid and Approval of Agreement to Bricon. Inc. for the VWTP Samplinq
Station Improvements" project for a Not -To -Exceed amount of $54,000.00.
Recommended Council Action: Award of Bid and Approval of Agreement to
Bricon, Inc. for the Not -To -Exceed amount of $54,000.00.
Thank you for your consideration.
9 Page 1
co
J
W
O
m
H
z
m
O
�d
M
m
sqn
# O1
puog pi
i, wnpuepp
pausi
O
z
>
C E IDIAN*
Public IDAHO
Works Department
TO: Mayor Tammy de Weerd
Members of the City Council
FROM: Ashley Newbry
Staff Engineer
Mayor Tammy de Weerd
CNV Coaedl Mssmbe"s
Charles Rountree
Keith Bird
Joe Borton
Luise Cavener
Genesis Milam
David Zaremba
DATE: 3 February 2014
SUBJECT: AGREEMENT FOR INDEPENDENT CONTRACTOR SERVICES WITH
BRICON INC. FOR WWTP SAMPLING STATION PROJECT
CONSTRUCTION, FOR A NOT -TO -EXCEED AMOUNT OF $ 54,000.
I. RECOMMENDED ACTION
A. Move to:
L Approve the Agreement with Bricon Inc. for the construction of the WWTP
Sampling Station Improvements in a not to exceed amount of $54,000; and
2. Authorize the Mayor to sign the contract.
II. DEPARTMENT CONTACT PERSONS
Ashley Newbry, Staff Engineer (Project Manager) 489-0385
Clint Dolsby, Assistant City Engineer 489-0341
Warren Stewart, PW Engineering Manager 489-0350
Tom Barry, Public Works Director 489-0372
II. DESCRIPTION
A. Background
In order to meet regulatory requirements, the City has placed two sampling
stations over Five Mile Creek near the WWTP effluent outfall. Cross-sectional
stream sampling is now required as part of the City's discharge permit issued by
the EPA. The existing lower WWTP sampling station extends approximately 1/3
of the distance over Five Mile Creek, and is unsafe for sampling a full cross -
Page I of 2
section of the Creek. The City intends to replace this sampling station with a
removable bridge deck structure similar to the upper sampling station.
B. Proposed Project
The City has worked with Mountain Waterworks (engineering consultant) to
complete design of a sampling bridge similar in design to the upper sampling
station. The City has obtained the necessary permits for construction of the new
lower sampling station prior to the 2014 irrigation season. Bricon Inc. has been
selected as the low bidder for the project based on their bid of $54,000.
III. IMPACT
A. Service/Delively Impact:
This project will not negatively impact the discharge of WWTP effluent to Five
Mile Creek or current stream sampling practices. The current sampling station
will remain in place until the new sampling bridge is constructed.
B. Fiscal Impacts:
(3590-92100)
Proiect Costs
Construction Contract
$ 54,000.00
Testing Services
$ 7,500.00
Project Contingency
$ 19.650.00
Total Cost
$ 81,150.00
Proiect Funding
FYI Budget Remaining $ 26,150.00
Proposed FY14 Budget Amendment $ 55.000.00
Total Funding $ 81,150.00
IV. TIME CONSTRAINTS
Execution of the attached contract is critical in order to begin construction and complete
the project to ensure safety and accessibility for sampling duties required under
Meridian's proposed NPDES permit. Our construction permits only allow construction
outside of irrigation season. Execution of the contract now will allow Public Works to
complete the project before the 2014 irrigation season, prior to expiration of our
construction permit with DEQ.
V. LIST OF ATTACHMENTS
A. Agreement for Indepe Z-Warren
ervices
Approved for Council Agenda: i /
art to
Page 2 of 2
AGREEMENT FOR INDEPENDENT CONTRACTOR SERVICES
(WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION)
PROJECT # 10381.16
THIS AGREEMENT FOR INDEPENDENT CONTRACTOR SERVICES is made this
18th day of February, 2014, 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", 33 East Broadway Avenue, Meridian, Idaho 83642, and BriCon. Inc,
hereinafter referred to as "CONTRACTOR", whose business address is 2345 E. White
Hawk, Meridian, ID 83646 and whose Public Works Contractor License # is C -11823 -AA -
3 -4.
INTRODUCTION
Whereas, the City has a need for services involving WWTP SAMPLING
STATION IMPROVEMENTS - CONSTRUCTION; and
WHEREAS, the Contractor is specially trained, experienced and competent
to perform and has agreed to provide such services;
NOW, THEREFORE, in consideration of the mutual promises, covenants,
terms and conditions hereinafter contained, the parties agree as follows:
TERMS AND CONDITIONS
1. Scope of Work:
1.1 CONTRACTOR shall perform and furnish to the City upon execution of this
Agreement and receipt of the City's written notice to proceed, all services and work,
and comply in all respects, as specified in the document titled "Scope of Work" a
copy of which is attached hereto as Attachment "A" and incorporated herein by this
reference, together with any amendments that may be agreed to in writing by the
parties.
1.2 All documents, drawings and written work product prepared or produced by
the Contractor under this Agreement, including without limitation electronic data
files, are the property of the Contractor; provided, however, the City shall have the
right to reproduce, publish and use all such work, or any part thereof, in any
manner and for any purposes whatsoever and to authorize others to do so. If any
such work is copyrightable, the Contractor may copyright the same, except that, as
to any work which is copyrighted by the Contractor, the City reserves a royalty -free,
non-exclusive, and irrevocable license to reproduce, publish and use such work, or
any part thereof, and to authorize others to do so.
1.3 The Contractor shall provide services and work under this Agreement
consistent with the requirements and standards established by applicable federal,
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 1 of 11
Project 10381.b
state and city laws, ordinances, regulations and resolutions. The Contractor
represents and warrants that it will perform its work in accordance with generally
accepted industry standards and practices for the profession or professions that
are used in performance of this Agreement and that are in effect at the time of
performance of this Agreement. Except for that representation and any
representations made or contained in any proposal submitted by the Contractor
and any reports or opinions prepared or issued as part of the work performed by
the Contractor under this Agreement, Contractor makes no other warranties, either
express or implied, as part of this Agreement.
1.4 Services and work provided by the Contractor at the City's request under this
Agreement will be performed in a timely manner in accordance with a Schedule of
Work, which the parties hereto shall agree to. The Schedule of Work may be
revised from time to time upon mutual written consent of the parties.
2. Consideration
2.1 The Contractor shall be compensated on a Not -To -Exceed basis as provided
in Attachment B "Payment Schedule" attached hereto and by reference made a
part hereof for the Not -To -Exceed amount of $54,000.00.
2.2 The Contractor shall provide the City with a monthly statement and
supporting invoices, as the work warrants, of fees earned and costs incurred for
services provided during the billing period, which the City will pay within 30 days of
receipt of a correct invoice and approval by the City. The City will not withhold any
Federal or State income taxes or Social Security Tax from any payment made by
City to Contractor under the terms and conditions of this Agreement. Payment of
all taxes and other assessments on such sums is the sole responsibility of
Contractor.
2.3 Except as expressly provided in this Agreement, Contractor shall not be
entitled to receive from the City any additional consideration, compensation, salary,
wages, or other type of remuneration for services rendered under this Agreement
including, but not limited to, meals, lodging, transportation, drawings, renderings or
mockups. Specifically, Contractor shall not be entitled by virtue of this Agreement
to consideration in the form of overtime, health insurance benefits, retirement
benefits, paid holidays or other paid leaves of absence of any type or kind
whatsoever.
3. Term:
3.1 This agreement shall become effective upon execution by both parties, and
shall expire upon (a) completion of the agreed upon work, (b) or unless sooner
terminated as provided in Sections 3.2, 3.3, and Section 4 below or unless some
other method or time of termination is listed in Attachment A.
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 2 of 11
Project 10381.b
3.2 Should Contractor default in the performance of this Agreement or materially
breach any of its provisions, City, at City's option, may terminate this Agreement by
giving written notification to Contractor.
3.3 Should City fail to pay Contractor all or any part of the compensation set forth
in Attachment B of this Agreement on the date due, Contractor, at the Contractor's
option, may terminate this Agreement if the failure is not remedied by the City
within thirty (30) days from the date payment is due.
3.4 TIME FOR EXECUTING CONTRACT AND LIQUIDATED DAMAGES
Upon receipt of a Notice to Proceed, the Contractor shall have 45 (forty-five)
calendar days to complete the work as related to the installation of the bridge
footings as described herein. Contractor shall be liable to the City for any
delay beyond this time period in the amount of $200 (two hundred dollars) per
calendar day. Contractor has ten (10) calendar days from Notice To Proceed
to notify City of any delays due to product availability. Such payment shall be
construed to be liquidated damages by the Contractor in lieu of any claim or
damage because of such delay and not be construed as a penalty.
*NOTE: The project completion date is contingent upon the local irrigation
season. Contract times may only be extended with Project Manager approval
and a written contract change order. Without exception, all contract
construction, installation, inspection, invoicing shall be completed no later than
November 25, 2014. Under no circumstances will the project be extended
beyond this date due to permit expiration.
4. Termination:
4.1 If, through any cause, CONTRACTOR, its officers, employees, or agents fails
to fulfill in a timely and proper manner its obligations under this Agreement, violates
any of the covenants, agreements, or stipulations of this Agreement, falsifies any
record or document required to be prepared under this agreement, engages in
fraud, dishonesty, or any other act of misconduct in the performance of this
contract, or if the City Council determines that termination of this Agreement is in
the best interest of CITY, the CITY shall thereupon have the right to terminate this
Agreement by giving written notice to CONTRACTOR of such termination and
specifying the effective date thereof at least fifteen (15) days before the effective
date of such termination. CONTRACTOR may terminate this agreement at any
time by giving at least sixty (60) days notice to CITY.
In the event of any termination of this Agreement, all finished or unfinished
documents, data, and reports prepared by CONTRACTOR under this Agreement
shall, at the option of the CITY, become its property, and CONTRACTOR shall be
entitled to receive just and equitable compensation for any work satisfactorily
complete hereunder.
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 3 of 11
Project 10381.b
4.2 Notwithstanding the above, CONTRACTOR shall not be relieved of liability to
the CITY for damages sustained by the CITY by virtue of any breach of this
Agreement by CONTRACTOR, and the CITY may withhold any payments to
CONTRACTOR for the purposes of set-off until such time as the exact amount of
damages due the CITY from CONTRACTOR is determined. This provision shall
survive the termination of this agreement and shall not relieve CONTRACTOR of
its liability to the CITY for damages.
5. Independent Contractor:
5.1 In all matters pertaining to this agreement, CONTRACTOR shall be acting as
an independent contractor, and neither CONTRACTOR nor any officer, employee
or agent of CONTRACTOR will be deemed an employee of CITY. Except as
expressly provided in Attachment A, Contractor has no authority or responsibility to
exercise any rights or power vested in the City and therefore has no authority to
bind or incur any obligation on behalf of the City. The selection and designation of
the personnel of the CITY in the performance of this agreement shall be made by
the CITY.
5.2 Contractor, its agents, officers, and employees are and at all times during the
term of this Agreement shall represent and conduct themselves as independent
contractors and not as employees of the City.
5.3 Contractor shall determine the method, details and means of performing the
work and services to be provided by Contractor under this Agreement. Contractor
shall be responsible to City only for the requirements and results specified in this
Agreement and, except as expressly provided in this Agreement, shall not be
subjected to City's control with respect to the physical action or activities of
Contractor in fulfillment of this Agreement. If in the performance of this Agreement
any third persons are employed by Contractor, such persons shall be entirely and
exclusively under the direction and supervision and control of the Contractor.
6. Indemnification and Insurance:
6.1 CONTRACTOR 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 and other costs including litigation costs and
attorney's fees, arising out of, resulting from, or in connection with the performance
of this Agreement by the CONTRACTOR, its servants, agents, officers,
employees, guests, and business invitees, and not caused by or arising out of the
tortious conduct of CITY or its employees. CONTRACTOR shall maintain, and
specifically agrees that it will maintain, throughout the term of this Agreement,
liability insurance, in which the CITY shall be named an additional insured in the
minimum amounts as follow: General Liability One Million Dollars ($1,000,000) per
incident or occurrence, Automobile Liability Insurance One Million Dollars
($1,000,000) per incident or occurrence and Workers' Compensation Insurance, in
the statutory limits as required by law.. The limits of insurance shall not be deemed
a limitation of the covenants to indemnify and save and hold harmless CITY; and if
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 4 of 11
Project 10381.b
CITY becomes liable for an amount in excess of the insurance limits, herein
provided, CONTRACTOR covenants and agrees to indemnify and save and hold
harmless CITY from and for all such losses, claims, actions, or judgments for
damages or injury to persons or property and other costs, including litigation costs
and attorneys' fees, arising out of, resulting from , or in connection with the
performance of this Agreement by the Contractor or Contractor's officers, employs,
agents, representatives or subcontractors and resulting in or attributable to
personal injury, death, or damage or destruction to tangible or intangible property,
including use of. CONTRACTOR shall provide CITY with a Certificate of
Insurance, or other proof of insurance evidencing CONTRACTOR'S compliance
with the requirements of this paragraph and file such proof of insurance with the
CITY at least ten (10) days prior to the date Contractor begins performance of it's
obligations under this Agreement. In the event the insurance minimums are
changed, CONTRACTOR shall immediately submit proof of compliance with the
changed limits. Evidence of all insurance shall be submitted to the City Purchasing
Agent with a copy to Meridian City Accounting, 33 East Broadway Avenue,
Meridian, Idaho 83642.
6.2 Any deductibles, self-insured retention, or named insureds must be declared
in writing and approved by the City. At the option of the City, either: the insurer
shall reduce or eliminate such deductibles, self-insured retentions or named
insureds; or the Contractor shall provide a bond, cash or letter of credit
guaranteeing payment of losses and related investigations, claim administration
and defense expenses.
6.3 To the extent of the indemnity in this contract, Contractor's Insurance
coverage shall be primary insurance regarding the City's elected officers, officials,
employees and volunteers. Any insurance or self-insurance maintained by the City
or the City's elected officers, officials, employees and volunteers shall be excess of
the Contractor's insurance and shall not contribute with Contractor's insurance
except as to the extent of City's negligence.
6.4 The Contractor's insurance shall apply separately to each insured against
whom claim is made or suit is brought, except with respect to the limits of the
insurer's liability.
6.5 All insurance coverages for subcontractors shall be subject to all of the
insurance and indemnity requirements stated herein.
6.6 The limits of insurance described herein shall not limit the liability of the
Contractor and Contractor's agents, representatives, employees or subcontractors.
7. Bonds: Payment and Performance Bonds are required on all Public Works
Improvement Projects per the ISPWC and the City of Meridian Supplemental
Specifications & Drawings to the ISPWC, which by this reference are made a part
hereof.
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 5 of 11
Project 10381.b
8. Warranty: All construction and equipment provided under this agreement shall be
warranted for 2 years from the date of the City of Meridian acceptance per the
ISPWC and the Meridian Supplemental Specifications & Drawings to the ISPWC
and any modifications, which by this reference are made a part hereof.
All items found to be defective during a warranty inspection and subsequently
corrected will require an additional two (2) year warranty from the date of City's
acceptance of the corrected work.
9. Notices: Any and all notices required to be given by either of the parties hereto,
unless otherwise stated in this agreement, shall be in writing and be deemed
communicated when mailed in the United States mail, certified, return receipt
requested, addressed as follows:
CITY
CONTRACTOR
City of Meridian
BriCon, Inc
Purchasing Manager
Attn: Mark Brice
33 E Broadway Ave
2345 E. White Hawk
Meridian, ID 83642
Meridian, ID 83646
208-888-4433
Phone: 208-888-3746
Email: briconl @msn.com
Idaho Public Works License #C -11823 -AA -3-4
Either party may change their address for the purpose of this paragraph by giving
written notice of such change to the other in the manner herein provided.
10. Attorney Fees: Should any litigation be commenced between the parties hereto
concerning this Agreement, the prevailing party shall be entitled, in addition to any
other relief as may be granted, to court costs and reasonable attorneys' fees as
determined by a Court of competent jurisdiction. This provision shall be deemed to
be a separate contract between the parties and shall survive any default,
termination or forfeiture of this Agreement.
11. Time is of the Essence: The parties hereto acknowledge and agree that time is
strictly of the essence with respect to each and every term, condition and provision
hereof, and that the failure to timely perform any of the obligations hereunder shall
constitute a breach of, and a default under, this Agreement by the party so failing to
perform.
12. Assignment: It is expressly agreed and understood by the parties hereto, that
CONTRACTOR shall not have the right to assign, transfer, hypothecate or sell any
of its rights under this Agreement except upon the prior express written consent of
CITY.
13. Discrimination Prohibited: In performing the Work required herein,
CONTRACTOR shall not unlawfully discriminate in violation of any federal, state or
local law, rule or regulation against any person on the basis of race, color, religion,
sex, national origin or ancestry, age or disability.
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 6 of 11
Project 10381.b
14. Reports and Information:
14.1 At such times and in such forms as the CITY may require, there shall be
furnished to the CITY such statements, records, reports, data and information as
the CITY may request pertaining to matters covered by this Agreement.
14.2 Contractor shall maintain all writings, documents and records prepared or
compiled in connection with the performance of this Agreement for a minimum of
four (4) years from the termination or completion of this or Agreement. This
includes any handwriting, typewriting, printing, photo static, photographic and every
other means of recording upon any tangible thing, any form of communication or
representation including letters, words, pictures, sounds or symbols or any
combination thereof.
15. Audits and Inspections: At any time during normal business hours and as often
as the CITY may deem necessary, there shall be made available to the CITY for
examination all of CONTRACTOR'S records with respect to all matters covered by
this Agreement. CONTRACTOR shall permit the CITY to audit, examine, and make
excerpts or transcripts from such records, and to make audits of all contracts,
invoices, materials, payrolls, records of personnel, conditions of employment and
other data relating to all matters covered by this Agreement.
16. Publication, Reproduction and Use of Material: No material produced in whole
or in part under this Agreement shall be subject to copyright in the United States or
in any other country. The CITY shall have unrestricted authority to publish, disclose
and otherwise use, in whole or in part, any reports, data or other materials prepared
under this Agreement.
17. Compliance with Laws: In performing the scope of work required hereunder,
CONTRACTOR shall comply with all applicable laws, ordinances, and codes of
Federal, State, and local governments.
18. Changes: The CITY may, from time to time, request changes in the Scope of Work
to be performed hereunder. Such changes, including any increase or decrease in
the amount of CONTRACTOR'S compensation, which are mutually agreed upon by
and between the CITY and CONTRACTOR, shall be incorporated in written
amendments which shall be executed with the same formalities as this Agreement.
19. Construction and Severability: If any part of this Agreement is held to be invalid or
unenforceable, such holding will not affect the validity or enforceability of any other
part of this Agreement so long as the remainder of the Agreement is reasonably
capable of completion.
20. Waiver of Default: Waiver of default by either party to this Agreement shall not be
deemed to be waiver of any subsequent default. Waiver or breach of any provision
of this Agreement shall not be deemed to be a waiver of any other or subsequent
breach, and shall not be construed to be a modification of the terms of this
Agreement unless this Agreement is modified as provided above.
W WTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 7 of 11
Project 10381.b
21. Advice of Attorney: Each party warrants and represents that in executing this
Agreement. It has received independent legal advice from its attorney's or the
opportunity to seek such advice.
22. Entire Agreement: This Agreement contains the entire agreement of the parties
and supersedes any and all other agreements or understandings, oral of written,
whether previous to the execution hereof or contemporaneous herewith.
23. Order of Precedence: The order or precedence shall be the contract agreement,
the Invitation for Bid document, then the winning bidders submitted bid document.
24. Public Records Act: Pursuant to Idaho Code Section 9-335, et seq., information
or documents received from the Contractor may be open to public inspection and
copying unless exempt from disclosure. The Contractor shall clearly designate
individual documents as "exempt" on each page of such documents and shall
indicate the basis for such exemption. The CITY will not accept the marking of an
entire document as exempt. In addition, the CITY will not accept a legend or
statement on one (1) page that all, or substantially all, of the document is exempt
from disclosure. The Contractor shall indemnify and defend the CITY against all
liability, claims, damages, losses, expenses, actions, attorney fees and suits
whatsoever for honoring such a designation or for the Contractor's failure to
designate individual documents as exempt. The Contractor's failure to designate as
exempt any document or portion of a document that is released by the CITY shall
constitute a complete waiver of any and all claims for damages caused by any such
release.
25. Applicable Law: This Agreement shall be governed by and construed and enforced
in accordance with the laws of the State of Idaho, and the ordinances of the City of
Meridian.
26. Approval Required: This Agreement shall not become effective or binding until
approved by the City of Meridian.
END OF TEXT. SIGNATURES TO FOLLOW ON NEXT PAGE.
W WTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 8 of 11
Project 10381.b
SIGNATURE PAGE
WWTP SAMPLING STATION IMPROVEMENTS — CONSTRUCTION
Project 10381.b
CITY OF MERIDIAN
BY:
TAMMY de D, M-AYOR
Dated:_
Approved by Council:.
AN, CITY C
BRICON, INC
MARK BRICE, President
Dated: � O / f
lc�,��fll
<s .
1 �s
o,
,71 tt 1' i:)TA Nt
�70AH�
r,. SEAL
0�
Purchasing Appr val fif �lbe,uFa<�R
BY:
KEIT S, urc asing Manager
Dated::
I�i�l�`
Dated:: zA z/ y
, Engineering Manager
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 9 of 11
Project 10381.b
Attachment A
SCOPE OF WORK
REFER TO INVITATION TO BID PW -14-10381.b
ALL ADDENDUMS, ATTACHMENTS, AND EXHIBITS included in the
Invitation to Bid Package # PW -14-10381.b, are by this reference made
a part hereof.
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION page 10 of 11
Project 10381.b
Attachment B
MILESTONE / PAYMENT SCHEDULE
Contract includes furnishing all labor, materials, equipment, and incidentals as required for the
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION per IFB PW -14-10381.b
Total Bid Schedule 1 ...................$54,000.00
CONTRACT TOTAL ....................... $54M
CONTRACT IS A NOT TO EXCEED AMOUNT. LINE ITEM PRICING BELOW WILL BE USED FOR INVOICE
VERIFICATION AND ANY ADDITIONAL INCREASES OR DECREASES IN WORK REQUESTED BY CITY.
Item
No.
Description
Quantity
Unit
Unit Price
1
Mobilization/Demobilization
1
LS
3,800
2
Existing Bridge Removal
1
LS
1,500
3
Site Work
1
LS
1,800
4
Erosion and Sedimentation Control
1
LS
2.000
5
Seeding
1
LS
1,300
6
Concrete Foundation
1
LS
5,000
7
Bridge and Handrail
1
LS
38,600
Travel expenses, if applicable, will be paid at no more than the City of Meridian's
Travel and Expense Reimbursement Policy.
WWTP SAMPLING STATION IMPROVEMENTS - CONSTRUCTION
Project 10381.b
page 11 of 11
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 5D
PROJECT NUMBER:
ITEM TITLE: PSA - EXPERIS, U.S., INC. UTILITY BILLING SOFTWARE
Approval of Professional Services Agreement to Experis US, Inc. for "Utility Billing Software
- IT Project Manager" services for a Not -To -Exceed Amount of $120,000.00
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
AGREEMENT
FOR
PROFESSIONAL SERVICES
THIS AGREEMENT FOR PROFESSIONAL SERVICES is made this 18th day
of February , 2014, 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", 33 East Broadway Avenue, Meridian, Idaho 83642, and Experis US, Inc.,
hereinafter referred to as "CONSULTANT", whose business address 1161 W. River St.
Ste. 200, Boise, ID 83702.
INTRODUCTION
Whereas, the City has a need for services involving IT Project
Management; and
WHEREAS, the Consultant is specially trained, experienced and
competent to perform and has agreed to provide such services;
NOW, THEREFORE, in consideration of the mutual promises, covenants,
terms and conditions hereinafter contained, the parties agree as follows:
TERMS AND CONDITIONS
1. Scope of Services:
1.1 CONSULTANT shall perform and furnish to the City upon execution of this
Agreement and receipt of the City's written notice to proceed, all services, and
comply in all respects, as specified in the document titled "Scope of Services" a
copy of which is attached hereto as Attachment "A" and incorporated herein by
this reference, together with any amendments that may be agreed to in writing by
the parties.
1.2 All documents, drawings and written work product prepared or produced
by the Consultant under this Agreement, including without limitation electronic
data files, are the property of the Consultant; provided, however, the City shall
have the right to reproduce, publish and use all such work, or any part thereof, in
any manner and for any purposes whatsoever and to authorize others to do so.
If any such work is copyrightable, the Consultant may copyright the same, except
that, as to any work which is copyrighted by the Consultant, the City reserves a
royalty -free, non-exclusive, and irrevocable license to reproduce, publish and use
such work, or any part thereof, and to authorize others to do so.
Page 1 of 11
1.3 The Consultant shall provide services and work under this Agreement
consistent with the requirements and standards established by applicable
federal, state and city laws, ordinances, regulations and resolutions. The
Consultant represents and warrants that it will perform its work in accordance
with generally accepted industry standards and practices for the profession or
professions that are used in performance of this Agreement and that are in effect
at the time of performance of this Agreement. Except for that representation and
any representations made or contained in any proposal submitted by the
Consultant and any reports or opinions prepared or issued as part of the work
performed by the Consultant under this Agreement, Consultant makes no other
warranties, either express or implied, as part of this Agreement.
1.4 Services and work provided by the Consultant or Consultant's Employee
at the City's request under this Agreement will be performed in a timely manner
in accordance with a Schedule of Work, which the parties hereto shall agree to.
The Schedule of Work may be revised from time to time upon mutual written
consent of the parties.
2. Consideration
2.1 The Consultant shall be compensated on an hourly basis per State
Contract SBPO1355-02, as provided in Attachment B "Payment Schedule"
attached hereto and by reference made a part hereof for the Not -to -Exceed
amount of $120,000.00
2.2 The Consultant shall provide the City with a monthly statement, as
services warrant, of fees earned and costs incurred for services provided during
the billing period, which the City will pay within 30 days of receipt of a correct
invoice and approval by the City. The City will not withhold any Federal or State
income taxes or Social Security Tax from any payment made by City to
Consultant under the terms and conditions of this Agreement. Payment of all
taxes and other assessments on such sums is the sole responsibility of
Consultant.
2.3 Except as expressly provided in this Agreement, Consultant shall not be
entitled to receive from the City any additional consideration, compensation,
salary, wages, or other type of remuneration for services rendered under this
Agreement., including , but not limited to, meals, lodging, transportation,
drawings, renderings or mockups. Specifically, Consultant shall not be entitled
by virtue of this Agreement to consideration in the form of overtime, health
insurance benefits, retirement benefits, paid holidays or other paid leaves of
absence of any type or kind whatsoever. Notwithstanding the foregoing, if
Consultant is required to increase wage and/or payroll burden costs at any time
during the term of this Agreement as the direct result of any determination, order
or action by any applicable federal, state or local governmental authority, the City
will reimburse Consultant at cost for any such increase. .
Page 2 of 11
3. Time of Performance:
This agreement shall become effective upon execution by both parties, and shall
expire upon completion of the agreed upon services, or unless sooner terminated
as provided below or unless some other method or time of termination is listed in
Attachment A.
4. Independent Contractor:
4.1 In all matters pertaining to this agreement, CONSULTANT shall be acting
as an independent contractor, and neither CONSULTANT nor any officer,
employee or agent of CONSULTANT will be deemed an employee of CITY.
Except as expressly provided in Attachment A, Consultant has no authority or
responsibility to exercise any rights or power vested in the City. The selection
and designation of the personnel of the CITY in the performance of this
agreement shall be made by the CITY.
4.2 Consultant shall determine the method, details and means of performing
the services to be provided by Consultant under this Agreement. Consultant
shall be responsible to City only for the requirements and results specified in this
Agreement and, except as expressly provided in this Agreement, shall not be
subjected to City's control with respect to the physical action or activities of
Consultant in fulfillment of this Agreement.
5. Indemnification and Insurance:
CONSULTANT 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 and other costs including litigation costs
and attorney's fees, to the extent caused by the negligent or grossly negligent
performance of this Agreement by the CONSULTANT, its servants, agents,
officers, employees, guests, and business invitees, and not caused by or arising
out of the tortious conduct of CITY or its employees, except (1) infringement of
any intellectual property right, except with respect to any intellectual property
owned and independently developed by Consultant and; (2) the acts or
omissions of any Consultant's Employee taken at City's direction or City's failure
to properly supervise Consultant's Employees. CONSULTANT shall maintain,
and specifically agrees that it will maintain, throughout the term of this
Agreement, liability insurance, in which the CITY shall be named an additional
insured to the extent of the negligent act(s) or omission(s) of Consultant's
Employees in the performance of services in the minimum amounts as follow:
General Liability One Million Dollars ($1,000,000) per incident or occurrence,
Page 3 of 11
Professional Liability / Professional errors and omissions One Million Dollars
($1,000,000) aggregate, Excess Automobile Liability Insurance One Million
Dollars ($1,000,000) per incident or occurrence and Workers' Compensation
Insurance , in the statutory limits as required by law.. The limits of insurance
shall not be deemed a limitation of the covenants to indemnify and save and hold
harmless CITY; and if CITY becomes liable for an amount in excess of the
insurance limits, herein provided, CONSULTANT covenants and agrees to
indemnify and save and hold harmless CITY from and for all such losses, claims,
actions, or judgments for damages or injury to persons or property and other
costs, including litigation costs and attorneys' fees, to the extent caused by the
negligent or grossly negligent performance of this Agreement by the Consultant
or Consultant's officers, employs, agents, representatives or subcontractors and
resulting in or attributable to personal injury, death, or damage or destruction to
tangible or intangible property, including use of. CONSULTANT shall provide
CITY with a Certificate of Insurance, or other proof of insurance evidencing
CONSULTANT'S compliance with the requirements of this paragraph and file
such proof of insurance with the CITY at least ten (10) days prior to the date
Consultant begins performance of its obligations under this Agreement. In the
event the insurance minimums are changed, CONSULTANT shall immediately
submit proof of compliance with the changed limits. Evidence of all insurance
shall be submitted to the City Purchasing Agent with a copy to Meridian City
Accounting, 33 East Broadway Avenue, Meridian, Idaho 83642.
6. Notices: Any and all notices required to be given by either of the parties hereto,
unless otherwise stated in this agreement, shall be in writing and be deemed
communicated when mailed in the United States mail, certified, return receipt
requested, addressed as follows:
CITY OF MERIDIAN
Purchasing Manager
33 E Broadway Ave
Meridian, ID 83642
Phone: 208-888-4433
Email: kwatts(cr-meridiancity.org
EXPERTS US, Inc.
Attn: Business Law Department
100 Manpower Place
Milwaukee, WI 53212
Phone: 414-961-1000
Email: Amanda.klocK( experis.com
Either party may change their address for the purpose of this paragraph by giving
written notice of such change to the other in the manner herein provided.
7. Attorney Fees: Should any litigation be commenced between the parties hereto
concerning this Agreement, the prevailing party shall be entitled, in addition to
any other relief as may be granted, to court costs and reasonable attorneys' fees
as determined by a Court of competent jurisdiction. This provision shall be
deemed to be a separate contract between the parties and shall survive any
default, termination or forfeiture of this Agreement.
Page 4 of 11
8. Time is of the Essence: The parties hereto acknowledge and agree that time is
strictly of the essence with respect to each and every term, condition and
provision hereof, and that the failure to timely perform any of the obligations
hereunder shall constitute a breach of, and a default under, this Agreement by
the party so failing to perform.
9. Assignment: It is expressly agreed and understood by the parties hereto, that
CONSULTANT shall not have the right to assign, transfer, hypothecate or sell
any of its rights under this Agreement except upon the prior express written
consent of CITY.
10. Discrimination Prohibited: In performing the Services required herein,
CONSULTANT shall not unlawfully discriminate in violation of any federal, state
or local law, rule or regulation against any person on the basis of race, color,
religion, sex, national origin or ancestry, age or disability.
11. Reports and Information:
11.1 At such times and in such forms as the CITY may require, there shall be
furnished to the CITY such statements, records, reports, data and information as
the CITY may request pertaining to matters covered by this Agreement.
11.2 Consultant shall maintain all writings, documents and records prepared or
compiled in connection with the performance of this Agreement for a minimum of
four (4) years from the termination or completion of this or Agreement. This
includes any handwriting, typewriting, printing, photo static, photographic and
every other means of recording upon any tangible thing, any form of
communication or representation including letters, words, pictures, sounds or
symbols or any combination thereof.
12. Audits and Inspections: At any time during normal business hours and as
often as the CITY may deem necessary, there shall be made available to the
CITY for examination all of CONSULTANT'S records with respect to all matters
covered by this Agreement. CONSULTANT shall permit the CITY to audit,
examine, and make excerpts or transcripts from such records, and to make
audits of all contracts, invoices, materials, payrolls, records of personnel,
conditions of employment and other data relating to all matters covered by this
Agreement.
13. Publication, Reproduction and Use of Material: No material produced in
whole or in part under this Agreement shall be subject to copyright in the United
States or in any other country. The CITY shall have unrestricted authority to
publish, disclose and otherwise use, in whole or in part, any reports, data or other
materials prepared under this Agreement.
Page 5 of 11
4 14. Compliance with Laws: In performing the scope of services required
hereunder, CONSULTANT shall comply with all applicable laws, ordinances, and
codes of Federal, State, and local governments.
15. Changes: The CITY may, from time to time, request changes in the Scope of
Services to be performed hereunder. Such changes, including any increase or
decrease in the amount of CONSULTANT'S compensation, which are mutually
agreed upon by and between the CITY and CONSULTANT, shall be
incorporated in written amendments to this Agreement.
16, Termination: If, through any cause, CONSULTANT, its officers, employees, or
agents fails to fulfill in a timely and proper manner its obligations under this
Agreement, violates any of the covenants, agreements, or stipulations of this
Agreement, falsifies any record or document required to be prepared under this
agreement, engages in fraud, dishonesty, or any other act of misconduct in the
performance of this contract, or if the City Council determines that termination of
this Agreement is in the best interest of CITY, the CITY shall thereupon have the
right to terminate this Agreement, in part or in its entirety, by giving written notice
to CONSULTANT of such termination and specifying the effective date thereof at
least fifteen (15) days before the effective date of such termination.
CONSULTANT may terminate this agreement at any time by giving at least sixty
(60) days notice to CITY.
In the event of any termination of this Agreement, all finished or unfinished
documents, data, and reports prepared by CONSULTANT under this Agreement
shall, at the option of the CITY, become its property, and CONSULTANT shall be
entitled to receive just and equitable compensation for any work satisfactorily
complete hereunder.
Notwithstanding the above, CONSULTANT shall not be relieved of liability to the
CITY for damages sustained by the CITY by virtue of any breach of this
Agreement by CONSULTANT, and the CITY may withhold any payments to
CONSULTANT for the purposes of set-off until such time as the exact amount of
damages due the CITY from CONSULTANT is determined. This provision shall
survive the termination of this agreement and shall not relieve CONSULTANT of
its liability to the CITY for damages.
17. Construction and Severability: If any part of this Agreement is held to be
invalid or unenforceable, such holding will not affect the validity or enforceability
of any other part of this Agreement so long as the remainder of the Agreement is
reasonably capable of completion.
18. Advice of Attorney: Each party warrants and represents that in executing this
Agreement. It has received independent legal advice from its attorney's or the
opportunity to seek such advice.
Page 6 of 11
19. Entire Agreement: This Agreement contains the entire agreement of the parties
and supersedes any and all other agreements or understandings, oral of written,
whether previous to the execution hereof or contemporaneous herewith.
20. Public Records Act: Pursuant to Idaho Code Section 9-335, et seq.,
information or documents received from the Contractor may be open to public
inspection and copying unless exempt from disclosure. The Contractor shall
clearly designate individual documents as "exempt" on each page of such
documents and shall indicate the basis for such exemption. The CITY will not
accept the marking of an entire document as exempt. In addition, the CITY will
not accept a legend or statement on one (1) page that all, or substantially all, of
the document is exempt from disclosure. The Contractor shall indemnify and
defend the CITY against all liability, claims, damages, losses, expenses, actions,
attorney fees and suits whatsoever for honoring such a designation or for the
Contractor's failure to designate individual documents as exempt. The
Contractor's failure to designate as exempt any document or portion of a
document that is released by the CITY shall constitute a complete waiver of any
and all claims for damages caused by any such release.
21. Confidentiality: Consultant understands and acknowledges that all tests and
results(confidential information) are intended solely for the City. Consultant
agrees to hold all confidential information in confidence and will not disclose the
confidential information to any person or entity without the express prior written
consent of City.
22. Applicable Law: This Agreement shall be governed by and construed and
enforced in accordance with the laws of the State of Idaho, and the ordinances of
the City of Meridian.
23. Approval Required: This Agreement shall not become effective or binding until
approved by the City of Meridian.
CITY OF MERIDIAN EXPERTS US, Inc.
BY: �-G�G�•�-��c�
TAMMY de D, MAYOR
BY:k-A�� Ci.
Melissa J. Koch, Busin ss Law Paralegal
Dated: Z Dated: 2/13/14
Approved by Council: Iq
Attest:
ti' G
3UAHq
.�� SEAL T Page 7 of 11
JAYCEE L. HOLMAN, CITY CLERK
Purchasing App oval
BY:
KEIT TTS, Purchasing Manager
Dated:: 2//3
Department Approval
BY: d f c e�c.i K i' /4 c_ n nr c
STACY KILCH NMANN, CFO '
Dated::
Page 8 of 11
Attachment A
SCOPE OF WORK
The project shall be separated in the following four phases/tasks. Tasks will include but
are not limited to the following:
PROJECT INITILZATION
• Objectives
• Funding
• Leadership
• Resources
PLANNING
• Budget/WBS/Resource Management
• Governance, RACI
• Scope (in/out)
• Risks, Constraints, Interdependencies, Assumptions
• Risk Mitigation Plan/Strategy
• Stakeholder Analysis
• Communications Plan/Strategy
• Training Plan/Strategy
• Testing Plan/Strategy
• Implementation Plan/Strategy
• Requirements Analysis
• Requirements Matrix
City Responsibilities
o Issue Request for Proposal
o Establish RFP Evaluation Criteria — includes Proof of Concept
o Vendor Selection
Page 9 of 11
PROJECT EXECUTION
• Budget/WBS/Resource Management
• Solution Customization Oversight
• Solution Prototype Oversight
• Data Migration/Integration
• Unit Testing (sandbox)
• System Testing (sandbox)
• System Deployment Dev/Test Environment
• User Training
• User Acceptance Testing
• Usability Testing
• Pre -implementation Approval (ITIQ
• System Deployment Production Environment
• Post Implementation Support
CLOSE-OUT
• Budget/Schedule/Resource Management
• Celebration!
• Budget Completion
• Schedule Completion
• Post Mortem Delivery
Page 10 of 11
Attachment B
MILESTONE / PAYMENT SCHEDULE
A. Compensation will be on a Time and Material basis billed at $90.04/hour. Total
and complete compensation for this Agreement shall not exceed $120,000.00.
The Task amounts listed below are estimates only.
TASK
DESCRIPTION
AMOUNT
Task 1
Project Initialization
$0.00
Task 2
Planning
$54,024.00
Task 3
Project Execution
$48,621.60
Task 4
Close -Out
$8,103.60
Travel expenses, if applicable, will be paid at no more than the City of Meridian's Travel
and Expense Reimbursement Policy.
Page 11 of 11
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 5E
PROJECT NUMBER: MDA 13-020
ITEM TITLE: DEVELOPMENT AGREEMENT GRAMERCY HEIGHTS
Development Agreement for Approval: MDA 13-020 Gramercy Heights by Gramercy,
LLC Located South of E. Overland Road and West of S. Bonito Way, Between E. Blue
Horizon Drive and the Ridenbaugh Canal Request: Amend the Recorded Development
Agreement (Inst. # 106141056) for the Purpose of Attaching the New Home Elevations
Proposed with the Gramercy Heights Subdivision
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 AMOUNT .00
BOISE IDAHO 02/19/14 04:25 PM
DEPUTY Bonnie Oberbillig
RECORDED -REQUEST OF 114012?30
Meridian City
FIRST AMENDMENT TO DEVELOPMENT AGREEMENT
PARTIES: 1. City of Meridian
2. Gramercy, LLC, Owner/Developer
THIS FIRST AMENDMENT TO DEVELOPMENT AGREEMENT is dated
this day of i= ct v t� 2014, ("AMENDMENT"), by and between CITY OF
MERIDIAN, a municipal corporate of the State of Idaho ("CITY"), and GRAMERY, LLC
("OWNER/DEVELOPER"), whose address is P.O. Box 344, Meridian, ID 83680.
RECITALS
A. CITY and former OWNER and DEVELOPER entered into that certain
DEVELOPMENT AGREEMENT recorded on August 31, 2006 as Instrument # 106141056 on
real property more particularly described in the Agreement.
B. City and current OWNER/DEVELOPER now desire to amend the
Development Agreement, which terms have been approved by the Meridian City Council in
accordance with Idaho Code Section 67-6511.
NOW, THEREFORE, in consideration of the covenants and conditions set forth
herein, the parties agree as follows:
1. OWNER/DEVELOPER shall be bound by the terms of the Development Agreement,
except as specifically as follows:
a. Future homes constructed within the Gramercy Heights Subdivision shall
substantially comply with the building elevations attached in Exhibit A.
b. Lots 1-16, Block 1 shall be restricted to single story homes.
2. That Owner/Developer agrees to abide by all ordinances of the City of Meridian and the
Property shall be subject to de -annexation of the Owner/Developer, or their assigns, heirs, or
successor shall not meet the conditions of this amendment to the Development Agreement, and
any new Ordinances of the City of Meridian as herein provided.
3. This amendment shall be binding upon and insure to the benefit of the parties' respective
heirs, successors, assigns and personal representatives, including City's corporate authorities and
their successors in office. This amendment shall be binding on the Owner/Developer of the
Property, each subsequent owner and any other person(s) acquiring an interest in the Property.
Nothing herein shall in any way prevent sale or alienation of the Property, or portions thereof,
AMENDMENT To DEVELOPMENT AGREEMENT (MDA 13-020 GRAMERCY HEIGHTS) PAGE 1 of 4
except that any sale or alienation shall be subject to the provisions hereon and any successor
owner or owners shall be both benefited and bound by the conditions and restrictions herein
expressed. City agrees, upon written request of Owner/Developer, to execute appropriate and
recordable evidence of termination of this amendment if City, in its sole and reasonable
discretion, had determined that Owner/Developer has fully performed its obligations under this
amendment.
4. If any provision of this amendment is held not valid by a court of competent jurisdiction,
such provision shall be deemed to be excised from this amendment and the invalidity thereof
shall not affect any of the other provisions contained herein.
5. This amendment sets forth all promises, inducements, agreements, condition, and
understandings between Owner/Developer and City relative to the subject matter herein, and
there are no promises, agreements, conditions or under -standing, either oral or written, express or
implied, between Owner/ Developer and City, other than as are stated herein. Except as herein
otherwise provided, no subsequent alteration, amendment, change or addition to this amendment
shall be binding upon the parties hereto unless reduced to writing and signed by them or their
successors in interest or their assigns, and pursuant, with respect to City, to a duly adopted
ordinance or resolution of City.
a. Except as herein provided, no condition governing the uses and/or conditions
governing development of the subject Property herein provided for can be
modified or amended within the approval of the City Council after the City
has conducted public hearing(s) in accordance with the notice provisions
provided for a zoning designation and/or amendment in force at the time of
the proposed amendment.
6. This amendment shall be effective as of the date herein above written.
AMENDMENT To DEVELOPMENT AGREEMENT (MDA 13-020 GRAMERCY HEIGHTS) PAGE 2oF 4
ACKNOWLEDGMENTS
IN WITNESS WHEREOF, the parties have herein executed this agreement and
made it effective as hereinabove provided.
OWNER/DEVELOPER:
GRAMERCY, LLC
lei Y-610) 0131 DUO) l1
By: Mayer ammy de Weerd
vy1 t:n .wct.:s
Attest: o�;�`
city of
Jaycee Lholman, City Clerk SE -U
Ott ��Y
e�
fv'f +A; TAc��°
AMENDMENT To DEVE oPMENT AGREEMENT (MDA 13-020 GRAMERCY HEIGHTS) PAGE 3oF 4
STATE OF IDAHO )
ss:
County of Ada, )
On this,L'day of , 2014, before me, the undersigned, a Notary Public in
6and for said State, personally appeared o � , known or identified to me
to be the BW -I a(�,v4ye v of Gram cy, LLC, and acknowledged to me that he executed
the same on behalf of said Limited Liability Corporation.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the
day and year in this certificate first above written.
(SEAL)
j Nprq,X
q�•
�6LIG
OF 10�'•
STATE OF IDAHO )
ss
County of Ada )
-U W —
Notary Public for Idaho
Residing at:
My Commission Expires: 2
On this 1 K day of 1-e L aj t�l� , 2014, before me, a Notary Public,
personally appeared Tammy de Weerd and Jaycee V. Holman, known or identified to me to be
the Mayor and Clerk, respectively, of the City of Meridian, who executed the instrument or the
person that executed the instrument of behalf of said City, and acknowledged to me that such
City executed the same.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal
the day and year in this certificate first above written.
0005....
A JO
SE 1CTA ��•
It
•
C
Publico Idah
Residing at: G�
Commission expires: ,
AMENDMENT TO DEVELOPMENT AGREEMENT (MDA 13-020 GRAMERCY HEIGHTS) PAGE 401`4
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 5F
PROJECT NUMBER: FP 14-003
ITEM TITLE: CANTERBURY COMMONS NO. 2
Continued from February 4, 2014: FP 14-003 Canterbury Commons No. 2 by Heartland
Homes, LLC Located South Side of W. Pine Avenue, East of N. Ten Mile Road Request:
Final Plat Approval Consisting of Fifty -Seven (57) Single Family Residential Building Lots
and Nine (9) Common Lots on Approximately 11.06 Acres of Land in an R-15 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 18, 2014 ITEM NUMBER: 5G
PROJECT NUMBER: FP 14-004
ITEM TITLE: HACIENDA SUBDIVISION NO. 4
FP 14-004 Hacienda Subdivision No. 4 by Jayo Investments, Inc. Located East Side of N.
Meridian Road, Midway Between Chinden Boulevard and E. McMillan Road Request:
Final Plat Approval Consisting of Forty -Four (44) Residential Lots and Ten (10) Common
Lots on Approximately 10. 11 Acres of Land in an R-8 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 18, 2014 ITEM NUMBER: 6A
PROJECT NUMBER:
ITEM TITLE: FINANCIAL AUDIT REPORT FY 2013
FY2013 Financial Audit Report - Eide Bailly, Kevin Smith
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
_,,. ~>,
Kevin Smith, CPA EideBailly,
February 18, 2014
~~~
CPAs & BUSINESS ADVISORS
Tota I Assets
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
2013
$55,968,939
2005
Fund Balance
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
2013 2005
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
Tax Revenue
$20,856,994
2013 2005
Total Expenses
40,000,000
35,000,000
30,000,000 -
25,000,000
20,000,000 -
15,000,000 -
10,000,000
5,000,000 - /
$37,550,400
2013 2005
Tota I Assets
$241,425,038
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
2013 2005
Net Position
$237,203,858
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
2013
2005
$149,475,250
Operating Revenue
25,000,000
20,000,000 -
15,000,000 /
10,000,000 -
I
5,000,000
0 -~
2013
2005
$11,907,903
$21,465,076
4 ~~'
K - `~
Financial Statements
September 30, 2013
City of Meridian, Idaho
~~EI~ID
IAN
City of Meridian, Idaho
Table of Contents
September 30, 2013
Independent Auditor"s Report
Management's Discussion and Analysis ................................................................................................................... .4
Financial Section
Basic Financial Statements
Government-wide Financial Statements .............................................................................................................. 20
Statement of Net Position .................................................................................................................................... 20
Statement of Activities ......................................................................................................................................... 21
Fund Financial Statements
Balance Sheet -Governmental Funds ................................................................................................................. 22
Reconciliation of tl~e 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 .............................................................................................................................. 30
Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual -General Fund...... 48
Notes to Required Supplementary Information ................................................................................................... 50
Other Information
Schedule of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual -Capital Projects
Fund ..................................................................................................................................................................... 51
Schedule of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual -Enterprise Fund ... 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 Governn~entAuditing Standards....... 53
Single Audit Section
Independent Auditor's Report on Compliance for Each Major Federal Program; Report on Internal Control over
Compliance Required by OMB Circular A-133 ...................................................................................................... 55
Schedule of Expenditures of Federal Awards ...................................................................................................... 57
Schedule of Findings and Questioned Costs ........................................................................................................ 58
Notes to Schedule of Expenditures of Federal Awards ....................................................................................... 59
~-»,
EideBailly
~~
CR4. & BUSINESS AI)VlticlRS
Independent Auditor's Report
Mayor and Members oftl~e 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, 2013, 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 conductec
our audit in accordance with auditing standards generally accepted in tl~e United States of America and
the standards applicable to financial audits contained in Goverr7f~7c~ntAuditi»g Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform tl~e 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 entity"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 entity's
internal control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness ofaccounting 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.
www.eldebailly.com
877 W. Main St., Ste. 800 Baise, ID 8 3 702-5 8 5 8 T 208.344.7150 F 208.344.7435 EOE
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 aggregate
discretely presented component unit, and each major fund of the City of Meridian, Idaho, as of September
30, 2013, 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.
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 is
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 tl~e 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 of Meridian, Idaho's 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, Aardits of States, Local Gove»~n7ents, and Non-Profit Organizations, and is not a
required part of the basic financial statements.
The schedule of expenditures of federal awards are the responsibility of management and were derived
from and relate 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 are fairly stated in all material respects in relation to the basic financial
statements as a whole.
The Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget to Actual -Capital
Projects Fund and the Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget to
Actual -Enterprise Fund 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 it.
Other Reporting Required by Government Auditiu~ Staudarrls
In accordance with Governn7entAuditing Standards, we have also issued our report dated February 12,
2014, on our consideration of the City of Meridian, Idaho'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 GovernrnentAuditinK Standards in considering City of Meridian, Idaho's
internal control over financial reporting and compliance.
~G~
Boise, Idaho
February 12, 2014
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
This section of the City of Meridian's (City's) annual financial report presents management's discussion and
analysis ofthe City's financial performance during the year ended September 30, 2013. 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 at September 30, 2013 by $353,269,309. Of this
amount $64,696,978 is unrestricted and available to meet the City's on-going obligations to citizens and
creditors.
During fiscal year 2013 tl~e City's total net position increased $12,356,421 as compared to an increase of
$36,239,531 during fiscal year 2012. Net position of the governmental activities increased $1,556,585
and net assets of business-type activities increased $10,799,836.
Total fund balance of governmental funds at September 30, 2013 was $32,869,764 compared to a total
governmental fund balance at September 30, 2012 of $31,099,332. Of the September 30, 2013 balance,
$6,404,028 is restricted for park, police and fire impact fee capital expenditures (of which $1,125,156 is
assigned for budget carry forward), $4,824 is restricted for grant expenditures, $130,1 19 is non-
spendable, $4,120,975 is assigned for budget carry forward, $3,808,809 is assigned for capital projects (of
which $482,535 is assigned for budget carry forward), $2,099,204 is assigned for public safety capital
projects, and the remaining $16,301,805 is unassigned.
Overview of the Financial Statements
This annual report consists of five parts - fnanagement discussion and analysis, the governfnent-ti-ride f»u~~cial
statements, fund ftnancial statements, motes to the ftnancial statements, and regatired supplementary infol~n7ation.
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 ofNet Position -Reports all of the City's assets and liabilities 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 ofthe 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.
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Fund Financial Statements
The Fund financial statements provide information about the City's majorfin~ds, 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 ashort-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 ofthe 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 Proiects Fund - Tl~e Capital Projects Fund is used to account for financial resources to be used for the
acquisition of major capital facilities.
Proprietar~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.
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).
At September 30, 2013 the City's combined assets exceeded liabilities by $353,269,309. In comparison at
September 30, 2012 combined assets exceeded liabilities by $340,912,888 and by $304,673,357 at the end of
FY201 1. The largest portion ofthe City's net assets, 79%, 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 five years.
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Assets restricted to a particular use are 3% of net assets. The City's restricted fund balance is composed of;
$6,404,030 in park, police, and fire impact fee funds, (portion of building permit collected for the construction of
new assets to retain existing service levels), $3,803,450 is for the Capital Improvement Fund, finally, $4,824 is in
a grant fund.
Unrestricted net position equal 18% of net position; this percentage composition is unchanged from the prior year.
The City's net position increased 4% or $12,356,421 from FY2012 to FY2013. In contrast from FY201 1 to
FY2012 City net position increased 12% or $36,239,531. This large increase was due in large part to the $25
million dollar donation of a large developed park.
The table below has been condensed from the Statement of Net Position.
Pruru~rv (~vemment
C;overnmenlal Business -type
Activities Activities Total
2013 2012 2013 2012 2013 2012
Cu~ren~ and Other Assets $ 58.197.063 $ 54.358.179 $ 48.795.442 $ 43.745.722 $ 106.992505 $ 98.103901
Capital Assets 83.869,016 86,347,287 192,629,596 186.280,448 276.498,612 272.627,735
TOTALAssels 142.066.079 140.705.466 241.425.038 230.026.170 383.491.117 370.73L636
Current Liabilities 24.769.271 25.046?49 4.037913 3.450.588 28.807.184 28.496.837
Long-term Liabilities 1?31.3~7 1.1 ~0.3~1 183267 17L~fi0 1.414.624 1.32L91 l
TOTAL Liabilities 26.000.628 26.196.600 1j2 L 180 3.622. I ~k8 ;0?? 1.808 ?9.818.;18
Net ilssels:
Invested in Capital nssels
NetofRelatedDebl 85.T0,431 86.022,475 192.629596 186.280,448 278.360,027 272.302,923
Restricted 10.212.304 7.188.892 - - 10.212.304 7.188.892
Unrestricted 20.122.716 21.297.4~~ 44.574262 40.123.574 64.696978 6L421_073
TOT~1LNel Position $ 116.065,451 $ 114,508,866 $ 237203.858 $ 776.404,022 $ 353.269,309 $ 340.912.888
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Changes in Net Position
During the year the City's financial position improved by $12,356,421. 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.
Changes in Net Position
for Fiscal Ycar Ending September 30, 2013
Governmental Business-Type Total Primary
Act ivities Activities Government
FY2013 FY2012 FY2013 FY2012 FY2013 FY2012
Rcvcnucs
Program Rcvcnucs
Charles (or services $ 8.047.883 $ 6.965.190 $ 21.443.636 $ 20.675.507 $ 29.491.519 $ 27.640.697
Operating grants and
contributions 765.896 1.312.504 5.774.932 4.762.513 6.540.828 6A75.017
Capital ,rants and contributions 2.692.824 26.802.358 2.850.498 1.780.396 5.543.322 28.582.754
General Revenue:
Property taxes 20.77L835 19.544.241 - - 20.77L835 19.544241
Franchise fees 1.383.176 1.289.679 - - 1.383.176 1.289.679
Sales tax and other governmental 4.4(19.522 4.033.356 - - 4.409.522 4.(133.356
Investment Earnings 137.468 182.664 319.388 264.956 456.856 447.62()
OthcrRcvcnuc (2.133.114) 65.939 (549.640) (7L409) (2.682.754) (5.470)
Total Rcvcnucs 36.075.490 60.195.931 29.838.814 27.411.963 65.914.3(14 87.607.894
Expenses
General Government
Administration 6.612.523 6.170.058 - - 6.612.523 6.170.058
Law Enforcement 12.079.540 12.166.967 - - 12.079.540 12.166.967
Fire Department 9.750208 8.914.476 - - 9.750.208 8.914.476
Parks and Recreation 4.536.895 3.991.443 - - 4.536.895 3.991.443
Conunwrity Planning and Dcvlp 3.034.689 2.552.124 - - 3.034.689 2.552.124
Interest on long term debt 66.757 120.626 - - 66.757 120.626
Enterprise - sewr;r and water - - 17.477.271 17.452.669 17.477.271 17.452.669
Total Expenses 36.080.612 33.915.694 17.477.271 17.452.669 53.557.883 51.368.363
Excess (dcliciency) of revenues over
expenditures before transfers (5.122) 26.280.237 12.361.543 9.959.294 12.356.421 36.239.53 l
Transfers-intcrnalactivitics 1.56L707 1.527.474 (L561.707) (1.527.474) - -
Change in Net Position 1.556.585 27.807.71 l 1(1.799.836 8.43L820 12.356.421 36,239.531
Net Position. Beginnin,ofYcar 114.508.866 86JOL155 226.404.022 217.972.202 340.912.888 304.673.357
Net Position. Endin,of Ycar $ 116.065.451 $ 114.508.866 $237.203.858 $226.404.022 $ 353.269.309 $340.912.888
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
• Governmental Charges for Services include:
o Building permits and filing fees
o Court tines
o Rural Fire District service reimbursement
o Park and Recreation fees
• Governmental Capital Grants and Contributions include:
o Impact fees for Parks, Fire, and Police
o Park land donations
o Grant revenues
o Cash donations
• Business Type Charges for Services include:
o Water and Se~~~er sales
o Engineering review fees
o Trash Administration fees
• Business Type Operating Grants and Contributions include:
o Water and Sewer connection fees
o Cash donations for operating expenses
• Business Type Capital Grants and Contributions include:
o Developer donated water and sewer lines
o Cash Donations for capital outlay
Governmental Activities:
Governmental net position increased $1,556,585; this increase is 1% ofthe total City's increase in net position.
The prior year governmental net position increased $27,807,711 however $25 million of this was due to a one
time unusual donation of a 60 acre developed park, in contrast, the net position increase from all other activities in
FY2012 was $2,807,711.
When the park donation is removed, governmental revenue increases slightly, just over one million dollars from
FY2012 to FY2013. FY2013 revenue was lowered due to a fixed asset loss. The 60 acre park donation included
the donation of a senior citizen center. The cost of the senior citizen center was included when the City recorded
the $25 million dollar donation. During FY2013, it was determined that the senior center building located within
the City park will be under separate ownership.
The City did experience some revenue increases. Property tax, which was 57% of governmental revenue,
increased $1.2 million dollars from FY2012 to FY2013. This 6% increase can be attributed to the City taking the
3% increase allowed by Idaho Statute to increases from construction.
During FY2012 the City experienced an uptick in the sale of both residential and commercial building permits.
This trend continued throughout FY2013 with the result that permit revenue was slightly over a million more in
FY2013 than it was in FY2012. The Community Development revenue, at $4,673,269, made up 12% of total
City revenue. That made it the City's second largest revenue source next to property tax. The amount of
building permit revenue can vary widely from year to year.
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Total Governmental expenses increased 6% from FY2012. 65% of the costs of the Governmental Activities are
in personnel. Personnel for all governmental functions increased 3%. The City decided to minimize the increase
of staff in FY2013 and only increased the number of governmental employees by 1.5. Public Safety (Fire and
Police) were 75% of total personnel cost in FY2013.
Governmental Activities Personnel Expense
iz,ooo,ooo
io,ooo,ooo ;
s,ooo,ooo -
6,000,000 -
4,000,000
z,ooo,ooo
In contrast operating expenses
increased 14%. Although operating
expenses are a much smaller
component of cost than personnel, there
were some noteworthy changes. The
City had an unusual large expenditure
in Administration operating. In
FY2013 the City made the final
payment, $304,229, for additional legal
and interest costs incurred pursuant to
bringing and losing a civil lawsuit
associated with the construction of City
Hall.
_ Police had an operating cost decrease in
Admin Police Fire Parks Community- FY2013 Over FY2012 beCaUSe they
Devlp made some out of the ordinary building
repairs in FY2012. An energy grant of
$120,000 allowed them to make significant improvements to their HVAC system. They also replaced the and
made parking lot improvements. Fire Department operating cost increased 40% from FY2012 to FY2013. This
was due to a payment made from the impact fee account to the Meridian Rural Fire District as partial
reimbursement against the cost the rural fire district incurred building station #5.
Largely due to the addition of the
donated park the Parks
Department's depreciation expense ~,ooo,ooo
increased by over $400,000.
Finally the Development Services 6.000,000
Department experienced increases
in payments made to contract s,ooo,ooo -
building inspectors as building a,ooooo0
permit sales continued to increase.
The payments to the contractors are s,ooo,ooo
offset by revenue from building
permit sales. z,ooo,ooo f
i,ooo,ooo
Governmental Activities Operating Expense
u FV7n13
Admin Police Fire Parks Community
Devlp
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Business-Type Activities:
Business-type activities, the provision of water and sewer services, increased net position by $10.8 million in
FY2013 compared to an $8.4 million dollar increase in FY2012 and a $4 million dollar increase in FY201 1.
Capital assets net of depreciation increased $6.3 million and unrestricted net position increased $4.45 million.
Development took off during the early 1990's in Meridian and to facilitate this growth the Utility operations
rapidly expanded infrastructure such as water and sewer lines, wells, and wastewater treatment facilities. At the
end of FY2013 assets net of depreciation totaled almost $193 million, by contrast in FY2001 net capital assets
equaled $53.8 million.
Capital assets have been funded through a combination of developer contributed assets and City generated funds
from fee charges. 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 continues to make a substantial investment in enlarging the capacity of the sewer
treatment plant and making technological improvements to meet discharge standards.
At the end of FY2013 the Proprietary Fund's unrestricted fund balance was $44,574,262, up $4.5 million from the
end of FY2012. Tl~e fund balance started growing rapidly at the start of the last decade reaching $47.7 million in
FY2005. As expansion of infrastructure reached its peak, particularly improvements to the waste water treatment
plant, the balance declined to a low of $26 million.
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 are fees charged for
new businesses and residences to connect to the utility system.
When the City is growing this revenue
provides the resource 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. At the peak of
growth connection revenue was over
$10 million dollars annually, falling
to under $3 million dollars during
the recession. The last two years as
construction in Meridian has picked
up; connection revenue has started to
increase again, going from
$2,996,293 in FY201 1, $4,762,513
in FY2012, and $6,045,891 in
FY2013.
10
The bulk of infrastructure growth was financed with connection fees.
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
In FY2002 the City made a significant change to the usage rate structure. This change lowered the minimum base
fees to reward customers who used •
lower amounts of water. The effect
was a big dip in revenue in
FY2002. The City was
experiencing such an increase in
the number of customers that
operating revenue started to
increase again tl~e next year.
However operating costs increased
proportionately more with higher
costs associated with water quality
requirements and increased service
level demands. Another concern
has been the finalization ofa more
current National Pollutant
$20,OD0,000
$15,000,000
$10,000,000
$5,000,000
$o
OPERATING EXPENSES- PROPRIETARY FUND
Discharge Elimination System J~~e ~ Leo
(NPDES) permit issued by the ~~ ~ FY2,)13 ^ FY20~
Environmental Protection Agency
(EPA). This permit regulates the
amount of pollutants that can be discharged into the Boise River. Public Works has been waiting for the re-issue
of this permit for several years and believes stricter discharge requirements could result in significant cost to
remain in compliance.
In order to ensure the City be able to cover operating costs there were rate increases in FY2009 and FY2010.
Since the rate increase in April of 2010 (first full year of increase was FY201 1) usage revenue increased
moderately as illustrated by the table below. This can be attributed to an increase in the number of accounts and
in the case of water, periods of drought lead to more water use on landscapes. There is an anomaly in contributed
capital in FY2010 that results in it being unusually high. Due to a change in accounting rules the City was
required to do a one-time recognition of all land easements of $6.9 million dollars.
R!V!N!Il;ir, !?4R[N~rl;it,l~f~lQ ~11l~i~IVlfr IN FlIN[1 [IlTFpV~ITIVi•I - RRCJFsRIlTl~Rl` FlINa
Fl`249~ Fl`~49~ Fl`~499 FY2414
4p~r~ting Ret~enue~ ~9,a~~,4~~ ~4,~~Z,~4~' 9~ ~~~ 9F~ 9F,~9~•~s~~~
4p~ratln~ E~cp~ne~ 9~,~f7.Z79 97.~~Z.~~~ , 97.~Z.~~~ 95.`?Z9.1~~.
Operating Income $3,9E7,805 $3,244,734 $1,772,375 $2,297,854
NQn•4per~tlna Retrenu~ (E~pen~e~ ~.7~.9&~ A.1~~~1.9~~{ 9.&~$~~4~ 1•~7~~572
Income before Contributions/Transfer $9,752,004 $8,178,898 $3,730,981 $5,373,426
aQn~te~ 1t1E~ter a~n~ fewer Llnao- ~2,37~,5~~ ~9,7$4,~~~ ~9,~$9,~1~~ ~~,~)$J,7~~
TY~nQf~r 1sr 4~n~r~l Fund •~9 •~@9 •~4~ •~9 •~~~.41'f~i •~9 •~9 ~•2~~ •~9.944•~~4
Chan a in Net Position $10,759,836 $8,431,820 $4,094,055 $13,903,783
The Proprietary Fund is divided into four basic divisions: Waste Water Treatment, Water, Public Works, and
Utility Billing. Public Works provides professional engineering support and supervision and Utility Billing
handles the billing for water and sewer services. Utility Billing also bills and collects for the City's solid waste
pickup contractor in return for reimbursement of 6% of the contractor's gross sales. Waste Water is the largest
division in the fund. The proprietary fund's total FY2013 operating expenses of $17,477,271 were virtually
unchanged from FY2012's total operating expenses of $17,452,669. The Fund paid the General Fund $1,561,707
for their share of legal, accounting, information technology, human resources support and Mayor's office.
y°c~e~ r~`~~, b~,oc QQ\`~y ``F`ey ~ Jca ~ ~~~~
~ x
Qe~ y~G ~~e y~ J ea
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Personnel went down slightly due to vacancies in higher paid positions such as Business Operations Manager,
Utility Operations Manager, and engineering positions. Depreciation expense increased 5% due to finishing and
closing infrastructure projects. There were no other significant operating changes to note.
In FY2013 the Business Fund had a capital budget of $19,248,634 and spent $10,783,029. The Fund has several
multi-year projects budgeted. The Water Divisions largest budgeted project is a water storage facility for over $3
million dollars, new wells, and well rehabilitation for $2.1 million dollars, and service and main lines for
$1,737,346. In FY2013 the larger actual expenditures for the Water Division were $1,851,932 for water lines
and $1,255,385 on wells, reservoir, and pumps.
The Waste Water Treatment Plant FY2013 construction budget was just over $10.5 million dollars. Larger
projects included an aeration basin, a fermentation project, line and main replacement, and design for a new
treatment plant administration building and lab. Waste Water actually spent $7.3 million dollars on capital.
The Sewer Division closed $2.4 million dollars out of CIP into fixed assets for a number of smaller treatment
plant projects and $1.2 million in completed sewer line projects.
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 $32,869,764
which is an increase of $1,770,432 over the combined ending fund balance at the end of the prior year.
In accordance with GASB Statement No. 54, Fund Balance Reporting and Governmental Farad Type Definitions
the fund balances are classified for the year ended September 30, 2013 as follows; of the combined ending fund
balance of $32,869,764, $130,119 was non spendable, $6,408,852 was restricted by law, $10,028,988 assigned by
intent ofthe City to specific purposes, and $16,301,805 was unassigned and available for spending by the City.
Change In
FY2013 FY2012 Fund Balance
Nonspendable
Prepaids ~ 130,119 $ 92,827 ~ 37,292
Restricted
Impact Fund 5,278,872 4,533,359 745,513
Impact Fund Carryforward 1,125,156 - 1,125,156
Grant Fund 4,824 4,824 -
Assignerl
Fund Bal Budget Carryforward 4,120,975 4,831,675 (710,700)
Capital Projects Fund 3,326,274 2,655,530 670,744
Capital Projects Fund Carryforward 482,535 - 482,535
Public Safety Fund 2,099,204 2,104,586 (5,382)
Unassigned 16,301,805 16,876,531 (574,726)
TOTAL FUND BALANCE $ 32,869,764 $ 31,099,332 $ 1,770,432
12
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
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, tl~e unassigned fund balance
of tl~e General Fund was $16,301,805 down from tl~e previous year balance of $16,876,531. Tl~e City does not
want tl~e unassigned fund balance to drop below the minimum of four months of on-going personnel and
operating expense. The amount of reserve is calculated using the upcoming budget year i.e. the FY2014 budget is
used to calculate the balance at the end of FY2013. For fiscal year end this amount is about $1 1 million. That
means that the City considers $5,301,805 of the $16,301,805 unassigned fund balance available to budget new
projects.
The restricted impact fee fund can only be spent on police, fire and parks capital projects that sustain the level of
service existing when the fees were adopted per Idaho statute. The City collects impact fees at the time 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.
Impact revenue was low during the recession but leas picked up tl~e last couple of years with the increase in
development. In FY2013 revenue was $2,589,828 as opposed to $1,722,884 to in FY2012. The City spent
$729,710 from the impact fee fund in FY2013, $600,000 of that was a payment to the Meridian Rural Fire
District. The Rural Fire District provided the initial funding to build fire station #5 to accommodate growth, so
the City is using impact fees to reimburse them. The impact fee fund balance in FY2013 at year-end was
$6,404,028 compared to $4,533,359 in FY2012.
When building permit sales and related fees exceed the cost of the Development Services Department the City
assigns the excess to the Capital Projects Fund to use for future capital projects. The City also may transfer other
excess funds into the capital projects fund to set them aside for capital projects. During FY2013 the City
transferred $2,044,914 into Capital Improvement Fund from accumulated building permit revenue. In FY2013
the City capitalized an additional $446,587 on the City Hall project. The bulk of that was a $324,808 payment to
Petra for extra construction management fees incurred during the initial construction of the City Hall. Tl~e City
contested the fee in court and lost.
Assigned for Public Safety purchases is a
fund used to save for public safety
construction or large capital purchases.
The City plans to use the balance in this
fund for a public safety training center.
General Fund Budgetary Highlights
Total actual General Fund revenue of $38
million dollars exceeded the budgeted
amount by $3.7 million dollars.
The largest percentage of General Fund
Income resides in property tax. Property
tax collections in FY2013 were up 6%
over FY2012. Each budget year, by state
law taxin entities are allowed to increase
FY2013 General Fund Actual Revenue
$38,301,401
Other
Impact Fees 5%
7% 1'
Franchise fees
4%
_Property Tax
i' S4%
Intergovern
7 8%
Licenses and
permits
12%
> g
their property tax request 3%. In FY2012 and FY2011 the City elected to not use that option. For FY2013 the
City did request the additional 3% to maintain services as City population started to increase again after the mid-
13
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
decade recession. Since property taxes are paid in arrears cities also are allowed to collect taxes for new
construction. Tax on new construction in the City was responsible for the increase in property tax above and
beyond the 3% statutory increase.
Intergovernmental revenue sharing is the second largest revenue stream, 18% of total revenue in FY2013. This
category includes grants, sales tax revenue sharing, and a joint powers service agreement with the Meridian Rural
Fire District. Sales tax revenue is 56% of total intergovernmental revenue. In FY2012 the state adjusted the
formula used to distribute revenue sharing to cities based on 2010 census population and the City received almost
$3.5 million dollars in revenue which included a retroactive distribution. In FY2013 the City's sales tax share
increased 10% to $3,846,919. This was a significant increase over the $3,000,000 budgeted.
The third largest source of General Fund
revenue in FY2013 was licenses and
permits, namely building permit sales.
In the spring of 2012 building activity in
Meridian started to increase and this
increase continued throughout FY2013.
Building activity and population growth
is basically the driver that increases or
decreases the majority of City revenue
flows.
Total building permit revenue increased
27% from FY2012 to FY2013,
$3,389,135 to $4,299,362. The City
budgets conservatively for building
permit revenue because it can change
quickly from a position of rapid growth
to minimal activity. As illustrated by
the graphs below residential permit sales
declined in a smooth drop from FY2005
to FY2011 and started to climb gradually
in FY201 1 and FY2012. In contrast
commercial building peaks and valleys
are all over the graph. Although
commercial growth tends to follow a
spurt in residential growth sales income
can vary widely due to the size and type
of a project as well as economic
conditions.
14
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
In the General Govermnent personnel expenses are
the largest expenditure category. Personnel
expenditures were 2% under budget and operating
expenses were 8% under budget.
Public Safety, Fire and Police, is the largest
General Fund function. Together, in FY2013, their
personnel and operating costs were 61 % of the total
personnel and operating FY2013 expenditures.
FY2013 General Government Expenses
$37,550,400
Capital
Expenditures .. ~;
8%
,, y
ve::~
Operating
Expenditures
The increase in budgeted personnel costs fro-n z9%
FY2012 to FY2013 was only 2% as the City
Personnel
Expenditures
63
planned to keep personnel base -ncreases to a
minimum in light of the downturns in the economy.
The City added 1.5 positions and budgeted fora 1%
~ _
increase across the board. The Fire Department
was the only depart-nent to over spend their personnel budget, over by
In total, General Fund operating expenses were 8% under budget.
Ad-ninistrations operating expenditures were
11 % below budget. A few of the larger line
items not spent include $142,322 of tl~e
$318,962 Block Grant Award, $108,000 set
aside for a street light project with Meridian
Development Corporation, and a little over
$70,000 in savings in power and gas. A major
expenditure for Administration was the payment
made as a result of the final resolution of the
court case between the City and the City Hall
construction manager. As a result of losing the
case and the subsequent Idaho Supreme Court
appeal the City paid $1,871,313 for the
defendant's legal costs and $310,226 in interest
accrued between the time ofthe original district
court decision and the Supre-ne Court bearing.
This amount was included in the FY2013 budget.
1 % due to overtime costs.
FY2013 General Government Personnel and
Operating Expenditures by Function
$34,373,090
Develp parks
Services $%
9%
Admin
22%
Police
34%
Fire
27°10
The Police Department operating expenses ended FY2013 18% under budget. Some of the larger budget items
not spent include: Grant and public relations funds in the Community Services Division - $76,000 plus, a
proposed contribution to Ada County for a software upgrade that was not needed - a little over $68,000, travel and
training - $43,878, building -naintenance - $25,698, and professional services - $36,642.
The Fire Department's operating costs were 2% over budget. Several line items were overspent by a small
amount. The Fire Department had an unusual significant expenditure of $600,000. This was a repayment to the
Meridian Rural Fire District for the cost of building station #5. The City used impact fees for the payment since
adding the station was related to growth. This item was included in the original budget.
15
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
Community Development s operating costs in FY2013 were 4% over budget due to the costs for contracted
building inspectors; however the extra cost was off-set by additional revenue from the sale of building permits.
Finally, the Parks Departments operating costs were 14%, a little over $200,000, under budget. Half of that
amount relates to unspent professional services fees including $85,000 for a study on walking trails along tl~e rail
road tracks. In FY2013 grounds maintenance was under budget by $62,614.
The Governmental Fund had a final FY2013 capital budget of $8,262,769 and they spent $3,177,310. The Police
Department is carrying forward $2,095,000 to the FY2014 budget for a public safety training center; they spent a
little over $300,000 on vehicles.
The largest capital expenditures occurred in the Parks Department, they expended $1,974,418 on a maintenance
building, and this does not include the land purchased in a prior year. Parks carried $860,338 into FY2014 to
finish tl~e project. No other major projects were completed and the Parks Department carried $2,609,743 of their
capital budget into FY2014.
16
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
CAPITAL ASSET and DEBT ADMINISTRATION
Capital Assets
At the end of fiscal year 2013 the City had $276.5 million invested in capital assets (net of accumulated
depreciation). During fiscal year 2013 the City's total investment in net assets increased 1 %. See table below:
Capital Assets as of September 30, 2013
(net of depreciation)
Governmental [3usiness -'Type 'Ibtal Nrimary
Activities Activities Government
2013 2012 2013 2012 2013 2012
Land $ 25.659,758 $ 25,672,51 1 $ 1.131.109 $ I, 137,275 $ 26.790,867 $ 26,809,786
Nasements 293.138 293, 138 7,539,635 7,364,021 7,832,773 7,657, 159
ntanaibles 14,109 23,514 - - 14,109 23,514
Buildings and improvements
other than building 53,131.744 55, 154,943 40.072,233 40,630,292 93,203,977 95,785.235
Sewer and water lines - - 116,377,305 1 12,713,547 116,377,305 1 12,713,547
h;quipment 4216.594 4.658.444 17.432.213 17,891,921 21.648.807 22.550,365
Construction in progress 553.673 544,737 10.077.101 6.543.392 10.630.774 7.088,129
$ 83.869.016 $ 86,347,287 $192.629.596 $ 186280,448 $276.498.612 $272,627,735
The City's investment in capital assets includes land, buildings, sewer and water lines, buildings, automobiles and
equipment. Sidewalks, bridges, and roads belong to the Ada County Highway District.
Major capital asset events in tl~e general government funds in FY2013 included:
• $2.4 million for Parks Maintenance Building, of which $401,530 moved from construction in progress
• $193,579 for Settlers Park improvements
• $116,444 for 8`~' Street Park improvements
• $204,018 for Storage Area Network
• $304,882 for Police vehicles and $82,826 in Park department vehicles
• $2,000,000 premature disposal of Senior Center Building booked in FY2012. The cost of tl~e senior
citizen center was included when tl~e City recorded a $25 million dollar donation. However, in the end,
although the land under the senior citizen center belongs to the City, it has been determined that the senior
center will be under separate ownership.
Major capital asset events in the business-type funds in FY2013 included:
• $6.1 million in sewer/water lines, wells and reservoir construction
• $3.6 million in wastewater improvements
• $2.4 million in donated and contributed capital water and sewer infrastructure
• $612,067 moved out of construction in progress for WWTP Chemical Feed Building
17
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
The City booked $3,732,298 in depreciation expense for governmental City functions and $6,790,722 for
business-type activities.
FY2014 Budgetary Considerations
The City of Meridian's proposed FY2014 budget anticipated moderate levels of economic improvement. The
City of Meridian has experienced a growth spurt in building activity that started in the spring of 2012 and
continues through the writing of this report in the winter of 2013. However revenue forecasts remained
conservative. Total FY2014 revenue for tl~e
City was budgeted at just 3% more than the
FY2013 final budget revenue.
The General Fund budget included seven new
employees. Four and a half positions were
added in Administration in accounting,
information technology, and human resources.
The Fire Department added a records clerk and
the Police added a detective. The Police
Department moved funds from personnel to
operating in order to contract with the Idaho
Humane Society for animal control versus
trying to maintain the animal control function
In 110USe.
The City added two elected official positions,
Total City of Meridian FY2D14 Budget
Funding Resources
$89 Million Dollars
ReBudget
Fund
Balance Utility
services
Fund
Balance
General
Fee s/M isc
Property
Impact Fces ~' Tax
i' Building
other ~' Services
Gevernm ant
increasing the number of council members from 4 to 6.
The General Fund FY2014 budget includes replacements of capital items and computers of $1.3 million dollars.
Larger items include;
• $520,000 for fire engine
• $180,000 for cardiac monitors
• $162,550 for computers and servers
• $303,000 for police vehicles
Larger General Fund FY2014 new capital items include;
• $1.4 million for dark fiber (split with Enterprise Fund).
• $2.5 million toward a public safety training center. In FY2013 the City budgeted $2 million, bringing the
total budgeted to $4S million.
• $750,000 toward savings for a field Douse (gym space) for the Parks Department Recreation Department.
• $150,000 to update the Parks Department master plan.
• $295,500 to construct a well on undeveloped park land in South Meridian.
18
City of Meridian, Idaho
Management's Discussion and Analysis
September 30, 2013
In their FY2014 budget the Enterprise fund added $14 million dollars to their total budget, $1,064,500 for one
time operating expenses and $16.7 million for capital enhancements. The Fund also carried $12 million dollars in
unfinished capital projects from FY2013 forward into FY2014.
Larger Enterprise Fund Projects Include;
• $1.2 million dollars for the last phase of ground reservoir #2
• $2.1 million dollars for well and water line projects
• $7.4 million dollars for the second phase of anew administration building, lab, and grounds
improvements at the waste water treatment plant
• $1.3 million dollars for sewer line projects
• $ 2.1 million dollars for waste water treatment plant improvements
Total City of Meridian Budget
$loo,ooo,ooo
S9o,oo0,000
Sso,ooo,ooo
S~o,ooo,ooo
560,000,000
Sso,oao,ooo
540,000,000
Sso,ooo,ooo
Szo,ooo,ooo
Slo,ooo,ooo
5-
^ Personnel ~ Operating ^ Capital Carry Forward
Requests for Information
This report is designed to provide a general overview ofthe 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
19
FY2014 Original FY2013 Final Budget FY2012 Final Budget
Primary Government
Governmental Business-Type Component
Activities Activities Total Unit
Assets
Current Assets
Cash and cash equivalents $ 2,123,161 $ 3,928,796 $ 6,051,957 $ 832,101
Restricted cash and cash equivalents 569,296 - 569,296 -
Investments 24,063,459 41,731,234 65,794,693 -
Restricted investments 5,916,470 - 5,916,470 -
Receivables
Accounts (net of $35,000 allowance
for enterprise fund uncollectibles) 757,981 2,913,681 3,671,662 -
Property taxes 22,699,820 - 22,699,820 761,483
Due from other governmental units 1,899,093 - 1,899,093 -
Interest 37,664 73,957 111,621 -
Deposits and prepaid expenses 130,119 147,774 277,893 8,017
Deferred financing costs, net of
accumulated amortization - - - 5,058
Total current assets
Noncurrent Assets
Capital assets
Land, infrastructure, and other assets not
depreciated
Buildings, improvements and equipment,
net of depreciation
Total Assets
58,197,063 48,795,442 106,992,505 1,606,659
26,506,569 18,747,845 45,254,414 845,067
57,362,447 173,881,751 231,244,198 593,949
$ 142,066,079 $ 241,425,038 $ 383,491,117 $ 3,045,675
See Notes to Financial Statements
City of Meridian, Idaho
Statement of Net Position
September 30, 2013
Liabilities
Current Liabilities
Accounts payable
Accrued payroll and taxes
Interest payable
Unearned property tax revenue
Customer deposits
Due within one year
Accrued vacation, current portion
Accrued judgment
Note payable -current portion
Noncurrent liabilities
Accrued vacation -less current portion
Note payable -less current portion
Total liabilities
Net Position
Net investment in capital assets
Restricted for
Impact funds
Grant funds
Capital improvements
Unrestricted
Total net position
Primary Government
Governmental Business-type Component
Activities Activities Total Unit
$ 1,342,112 $ 2,949,088 $ 4,291,200 $ 52,095
862,085 186,586 1,048,671 -
- - - 2,925
21,900,374 - 21,900,374 706,574
527,883 881,876 1,409,759 -
136,817 20,363 157,180 -
- - - 91,350
1,231,357 183,267 1,414,624 -
- - - 810,883
26,000,628 4,221,180 30,221,808 1,663,827
85,730,431 192,629,596 278,360,027 533,858
6,404,030 - 6,404,030 -
4,8 24 - 4, 824 -
3,803,450 - 3,803,450 -
20,122,716 44,574,262 64,696,978 847,990
116,065,451 237,203,858 353,269,309 1,381,848
Total Liabilities and Net Position $ 142.066.079 $ 241.425.038 $ 383.491.1 17 $ 3.045.675
20
Functions/Programs
Expenses Charges for
Services
Primary Government
Governmental Activities
General government
Administration $ 6,612,523 $ 226,466
Public safety
Law enforcement 12,079,540 826,265
Fire department 9,750,208 1,773,476
Parks and recreation 4,536,895 548,407
Community development 3,034,689 4,673,269
Interest on lonb term debt 66,757 -
Total governmental activities
Business-Type Activities
Water and wastewater
Total Primary Government
Component Unit
Downtown development
36,080,612 8,047,883
765,896 2,692,824
17,477,271 21,443,636 5,774,932 2,850,498
$ 53,557,883 $ 29,491,519 $ 6,540,828 $ 5,543,377
$ 494,748 $ - $ - $ -
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
;ram Revenues
Operating Capital
Grants and Grants and
Contributions Contributions
$ 206,393 $ -
502,441 153,666
7,002 642,355
29,402 1,896,803
20,658 -
See Notes to Financial Statements
City of Meridian, Idaho
Statement of Activities
Year Ended September 30, 2013
Net (Expense) Revenue and Changes in Net Assets
Government Business-type Component
Activities Activities Total Unit
$ (6,179,664) $
(10,597,168)
(7,327,375)
(2,062,283)
1,659,238
(66,757)
(24,574,009)
$ (6,179,664) $
(10,597,168)
(7,327,375)
(2,062,283)
1,659,238
(66,757)
(24,574,009)
- 12,591,795 12,591,795
$ (24,574,0091 $ 12,591,795 $ (11,982,214) $ -
$ - $ - $ - $ 494,748
$ 20,771,835 $ - $ 20,771,835 $ 730,286
1,383,176 - 1,383,176 -
4,409,522 - 4,409,577 -
137,468 319,388 456,856 752
(112,797) (350,712) (463,509) -
16,350 21,440 37,790 11,752
(2,036,667) (220,368) (2,257,035) -
1,561,707 (1,561,707) - -
26,130,594 (1,791,959) 24,338,635 742,790
1,556,585 10,799,836 12,356,421 248,042
114,508,866 226,404,022 340,912,888 1,133,806
$ 116,065,451 $ 237,203,858 $ 353,269,309 $ 1,381,848
21
City of Meridian, Idaho
Balance Sheet -Governmental Funds
September 30, 2013
Total
Capital Governmental
General Projects Funds
Assets
Cash and cash equivalents
Investments
Receivables
Accounts
Property taxes
Due from other governmental units
Grants
Interest
Prepaids
Restricted assets
Cash and cash equivalents
Investments
Total Assets
Liabilities and Fund Balance
Liabilities
Current Liabilities
Accounts payable
Accrued payroll and taxes
Unearned property tax revenue
Customer deposits
Total current liabilities
Total liabilities
Fund Balance
Nonspendable
Prepaids
Restricted
Impact Fund
Fund Balance Budget of Carryforward
Grant Fund
Assigned
Fund Balance Budget of Carryforward
Capital Projects Fund
Fund Balance Budget of Carryforward
Public Safety Fund
Fund Balance Budget of Carryforward
Unassigned
Total fund balance
$ 1,990,881 $ 132,280 $ 2,123,161
21,967,846 2,095,613 24,063,459
757,981 - 757,981
22,699,820 - 22,699,820
1,677,341 - 1,677,341
221,752 - 221,752
37,433 231 37,664
130,119 - 130,119
569,296 - 569,296
5,916,470 - 5,916,470
$ 55,968,939 $ 2,228,124 $ 58,197,063
$ 1,330,258
862,085
22,595,219
527,883
$ 11,854
$ 1,342,1 12
862,085
22,595,219
527,883
25,315,445 11,854 25,327,299
25,315,445 11,854 25,327,299
130,119 - 130,119
5,278,872 - 5,278,872
1,125,156 - 1,125,156
4,824 - 4,824
4,120,975 - 4,120,975
1,592,539 1,733,735 3,326,274
482,535 482,535
2,099,204 - 2,099,204
16,301,805 - 16,301,805
30,653,494 2,216,270 32,869,764
Total Liabilities and Fund Balance $ 55,968,939 $ 2,228,124 $ 58,197,063
See Notes to Financial Statements 22
City of Meridian, Idaho
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
September 30, 2013
Fund balance -total governmental funds $ 32,869,764
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. 83,869,016
Some of the property taxes receivable are not available to pay for current-period
expenditures and therefore are deferred in tl~e funds. 694,845
Accrued vacation is not due and payable in the current period and therefore is not
reported in the funds. (1,368,174)
Net Position of governmental activities $ 1 16,065,451
See Notes to Financial Statements 23
City of Meridian, Idaho
Statement of Revenues, Expenditures, and Changes in Fund Balances -Governmental Funds
Year Ended September 30, 2013
Revenues
Taxes
Licenses and permits
Intergovernmental
Franchise fees
Fines and forfeitures
Charges for services
Interest
Miscellaneous
Donations
Impact revenues
General
$ 20,856,994
4,450,442
6,903,812
1,3 83,176
522,742
1,394,424
135,392
16,350
48,244
2,589,828
Capital
Total
Governmental
Funds
Total revenues
Expenditures
General government
Public safety
Parks and recreation
Community development services
Capital outlay
Total expenditures
Excess of Revenues Over (Under) Expenditures
Other Financing Sources (Uses)
Operating transfer in
Operating transfer out
Unrealized gain (loss) on investments
Proceeds from sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balance, Beginning of Year
Fund Balance, End of Year
$ -
2,076
$ 20,856,994
4,450,442
6, 903, 8 12
1,383,176
522,742
1,394,424
137,468
16,350
48,244
'.~89.8?8
38,301,404 2,076 38,303,480
7,667,899 - 7,667,899
20,808,560 - 20,808,560
2,875,175 - 2,875,175
3,021,456 - 3,021,456
3,177,310 446,587 3,623,897
37,550,400 446,587 37,996,987
751,004 (444,511) 306,493
1,561,707 2,044.914 3,606,621
(2,044,914) - (2,044,914)
(118,048) 5,251 (112,797)
15,029 - 15,029
(586,226) 2,050,165 1,463,939
164,778 1,605,654 1,770,432
30,488,716 610,616 31,099,332
$ 30,653,494 $ 2,216,270 $ 32,869,764
See Notes to Financial Statements 24
City of Meridian, Idaho
Reconciliation of tl~e Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds to the Statement of Activities
Year Ended September 30, 2013
Net change in fund balances -total governmental funds $ 1,770,432
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 3,623,897
Depreciation (3,732,298)
Loss on fixed asset (2,051,697)
Total (2,160,098)
Capital assets contributed by citizens or developers are not a source of financial
resources and thus, are not recognized in the governmental funds. 6,634
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. (85,159)
Contingent liability is recognized regardless of when financial resources are available
and is not reported as a liability in the governmental funds. 2,1 14,782
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. (90,006)
Change in net position of governmental activities $ 1,556,585
See Notes to Financial Statements 25
City of Meridian, Idaho
Statement of Net Position -Proprietary Fund
September 30, 2013
Enterprise Fund
Water
and Sewer
Assets
Current Assets
Cash and cash equivalents $ 3,928,796
Investments 41,731,234
Receivables -
Accounts (net of $34,999 allowance for uncollectibles) 2,913,681
Interest 73,957
Prepaids 147,774
Total current assets 48,795,442
Noncurrent Assets
Capital assets
Land 1,131,108
Easements 7,539,635
Construction in progress 10,077,102
Buildings and improvements other than buildings 57,185,394
Sewer and water lines 146,697,647
Machinery and equipment 29,226,862
Less accumulated depreciation (59,228,152)
Total Assets $ 241,425,038
Liabilities and Net Position
Current Liabilities
Accounts payable $ 2,949,088
Accrued payroll and taxes 186,586
Accrued vacation, current portion 20,363
Customer deposits 881,876
Total current liabilities 4,037,913
Noncurrent Liabilities
Accrued vacation -less current portion 183,267
Net Position
Net invested in capital assets 192,629,596
Unrestricted 44,5 74,262
Total net position 237,203,858
Total Liabilities and Net Position $ 241,425,038
See Notes to Financial Statements 26
City of Meridian, Idaho
Statement of Revenues, Expenses, and Changes in Fund Net Position -Proprietary Fund
Year Ended September 30, 2013
Enterprise Fund
Water
and Sewer
Operating Revenues
Charges for services
Water sales $ 7,417,097
Sewer sales 12,617,902
Other service revenues 404,462
Sale of meters 252,019
Trash billing service 572,895
Engineering fees 179,261
Miscellaneous 21,440
Total operating revenues 21,465,076
Operating Expenses
Personnel services 5,531,272
Other services and charges 2,624,876
Depreciation 6,790,722
Supplies 1,616,124
Heat, lights and power 914,277
Total operating expenses 17,477,271
Operating Income 3,987,805
Nonoperating Revenues (Expenses)
Interest revenue 319,388
Connection assessment fees and donations 6,045,891
Loss on sale of fixed assets (220,368)
Net decrease in fair value of investments (350,712)
Total nonoperating revenues (expenses) 5,794,199
Income before contributions and transfers 9,782,004
Donated waterlines and sewerlines 2,579,539
Operating transfers out (1,561,707)
Change in Net Position 10,799,836
Net Position, Beginning of Year 226,404,022
Net Position, End of Year $ 237,203,858
See Notes to Financial Statements 27
City of Meridian, Idaho
Statement of Cash Flows -Proprietary Fund
Year Ended September 30, 2013
Enterprise Fund
Water
and Sewer
Operating Activities
Receipts from customers and users $ 21,342,201
Payments to suppliers 4,576,621
Payments to employees 5,513,901
Net Cash from Operating Activities 11,251,679
Noncapital Financing Activities
Operating transfer to general fund (1,561,707)
Net Cash used forNoncapital FinancinaActivities (1,561,707)
Capital and Related Financing Activities
Connection assessment fees 6,045,891
Proceeds from sale of capital assets 2,330
Acquisition of capital assets (10,783,029)
Net Cash used for Capital and Related Financing Activities (4,734,808)
Investing Activities
Purchase of investments (20,236,160)
Sale of investments 14,485,062
Interest received 303,704
Net Cash used for Investing Activities (5,447,394)
Net Change in Cash (492,230)
Cash, Beginning of Year 4,421,026
Cash, End of Year $ 3,928,796
See Notes to Financial Statements 28
City of Meridian, Idaho
Statement of Cash Flows -Proprietary Fund
Year Ended September 30, 2013
Reconciliation of Operating Income to Net Cash from Operating Activities
Operating income $ 3,987,805
Adjustments to reconcile operating income to net
cash from operating activities
Depreciation 6,790,722
Changes in assets and liabilities
Accounts receivable (122,875)
Prepaid items (3,005)
Accounts payable (2,350)
Accrued payroll and taxes 17,371
Customer deposits 584,011
Net Cash from Operating Activities $ 1 1,251,679
Supplemental Disclosure of Cash Flow Information
Developer and customer contributed sewer and water lines $ 2,579,539
See Notes to Financial Statements 29
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Note 1 - Summary of Significant Accounting Policies
The City of Meridian, Idaho (City) was incorporated August, 1903. Tl~e 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, and general administrative services.
The financial statements of the City have been prepared in conformity with generally accepted accounting
principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is
the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
The significant accounting policies are described below.
The accounting and reporting policies of the City relating to tl~e 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 Aeco~mtants in the publication entitled Audits of State a»d Local
Gover»ftlental Units and by the Financial Accounting Standards Board (when applicable).
Financial Reporting Entity
As required by generally accepted accounting principles, these basic financial statements present the City in
conformance with GASB. Under 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 provides urban
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 tl~e 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 changes in net
position) 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.
30
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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 1) charges to customers or applicants who purchase, use, or directly benefit
from goods, services, or privileges provided by a given function or segment and 2) 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.
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 tl~e proprietary fund and fiduciary fund financial statements. Revenues are
recorded when earned and expenses are recorded when a liability is incurred, regardless of tl~e 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 ifthey are collected within 60 days ofthe 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 tl~e 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.
Tl~e City reports the following major govemmental 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).
31
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
The City reports the following major proprietary fund:
Enterprise Find -The Enterprise Fund is used to account for water and sewer operations financed and operated
in a manner similar to private business when 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, or the governing body has 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 ofthe 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.
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 asnon-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 and Deferred Revenue
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 oftheir 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
revenue at the City's year end and recognized as revenue in the following fiscal year. Ada County bills and
collects taxes for the City.
32
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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.
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 improvements, buildings, intangibles, and infrastructure, and an
estimated useful life in excess of three years. Land acquisitions regardless ofcost 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.
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, and internally developed software is valued at cost.
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:
Estimated Useful
Life (Years)
Buildings 30
Sewer plant 2S
Sewer and water lines 50
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 tl~e 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
33
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
not pay earned sick pay upon tl~e 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' termination,
retirement, or 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.
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.
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:
No»spe»dubk~ -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.
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.
Assisted -when it is intended for a specific purpose and the authority to "assign'" is delegated to the City's Chief
Financial Officer.
U~~assig»ed -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 tlow 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.
34
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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 offinancial statements inconformity 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
In December 2010, the GASB issued Statement No. 62, Codification ofAccoan~ting and Financial Reporting
Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. GASBS No. 62 incorporates
into the GASB's authoritative literature certain accounting and financial reporting guidance that is included in the
following pronouncements issued on or before November 30, 1989, which does not conflict with or contradict
GASB pronouncements: Financial Accounting Standards Board (FASB) Statements and Interpretations,
Accounting Principles Board Opinions and Accounting Research Bulletins of the American Institute of Certified
Public Accountants' (AICPA) Committee on Accounting Procedure. This Statement is effective for periods
beginning after December 15, 2011, and was implemented in fiscal year 2013. The adoption of GASBS No. 62
did not have any impact on the City's financial statements.
In June 201 1, the GASB issued Statement No. 63, Financial Reporting of Deferred Outfloi~~s of Resources,
Deferred b~flows of Resources, and Net Position. GASBS No. 63 provides guidance for reporting deferred
outflows of resources, deferred inflows of resources, and net position in a statement offinancial position and
related disclosures. The stateiment of net assets is renamed the statement of net position and includes the following
elements: assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position. This
Statement is effective for periods beginning after December 15, 201 1, and was implemented in fiscal year 2013.
As a result, the statement of net assets was renamed the statement of net position. There were no other impacts on
the City's financial statements as a result of implementation.
35
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Note 2 - Cash and Investments
Cash and investments as of September 30, 2013 are classified in the accompanying financial statements as follows:
Cash and cash equivalents
Cash and cash equivalents -restricted
Total cash and cash equivalents
Investments
Investments -restricted
Total Investments
$ 6,OS1,9S7
569,296
~ 6.621.253
$ 65,794,693
5,916,470
$ 71,711,163
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:
1. Local, State and U.S. Agency Bonds
2. U. S. Agency Securities
3. Certificates of Deposit
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. Tl~e funds are
invested in short term investments in the priority order of safety, liquidity, and yield.
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 Barclays 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.
36
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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 $ 34,141,740 Aaa 3.1
Municipal bonds 100,565 Aaa 4.2
Municipal bonds 213,417 Baa 3.3
Certificates of deposit 584,711 not rated
Idaho Local Government Investment Pool (LGIP) 29,725,863 not rated
Idaho Diversified Bond Fund 6,944,868 not rated
Money market funds 4,711,681 not rated
Other cash and cash equivalents 1,909,571
Total cash and investments $ 78,332,416
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 ofthe
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
Governmental Accounting Standards Board 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.
Investments in any one issuer (other than State Investment Pools) that represent 5% or more of total City
investments are as follows:
Issuer
Federal Farm Credit Bank
Federal Home Loan Bank
Fannie Mae
Investment Type Reported Amount Percentage
U.S. Agency Bond
U.S. Agency Bond
U.S. Agency Bond
5,988,169 8%
13,010,430 18%
l4, l41,724 20%
37
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in tl~e event oftl~e failure of a depository financial institution, a
govermnent 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 govermnent will not be able to recover the value of its
investment or collateral securities that are in tl~e possession of another party.
At year end, the carrying amount of the City's cash deposits was $6,621,253 and the bank balance was
$7,043,460. Of the bank balance $1,201,125 is guaranteed by the Securities Investor Protection Corporation,
$250,000 was covered by federal depository insurance, $3,510,557 was collateralized with securities held at tl~e
Federal Home Bank of Seattle for the Bank of the Cascades and pledged to the City of Meridian and the
remainder of our deposits $2,081,778 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, 2013:
State of Idaho
State Liquor Dispensary $ 106,014
State Tax Commission 887,463
Idaho Transportation Department 32,785
Idaho Crimes Against Children 144
Federal agencies 191,290
Other Governmental Agencies 70,931
Meridian Downtown Development 25,000
Meridian Rural Fire District 314,660
Ada County 270,806
Total Due from Other Governmental Units $ 1,899,093
38
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Note 4 - Capital Assets
Changes to capital assets are as follows:
Balance Balance
Governmental Activities Oct. 1, Sept. 30,
2012 Additions Deletions Transfers 2013
Capital assets, not depreciated
Land $ 25,672,511 $ - $ 12,754 $ - $ 25,659,757
Easements 293,138 - - - 293,138
Construction in progress 544,737 446,810 - (437,873) 553,674
Total capital assets, not depreciated 26,510,386 446,810 12,754 (437,873) 26,506,569
Capital assets, depreciated
Buildings 34,376,187 2,158,403 2,000,000 421,530 34,956,120
lmprovements other than buildings 30,496,084 - - 16,343 30,512,427
Internally developed software 47,027 - - - 47,027
Equipment 11,551,523 700,511 657,960 - 11,594,074
Total capital assets, depreciated 76,470,821 2,858,914 2,657,960 437,873 77,109,648
Less accwnulated depreciation for
Buildings 5,167,834 1,136,246 33,333 - 6,270,747
lmprovements other than buildings 4,549,494 1,516,562 - - 6,066,056
Internally developed software 23,513 9,405 - - 32,918
Equipment 6,893,079 1,070,085 585,684 - 7,377,480
Total accumulated depreciation
Total net capital assets, depreciated
Governmental activities capital assets, net
16,633,920 3,732,298 619,017 - 19,747,201
59,836,901 (873,384) 2,038,943 437,873 57,362,447
$ 86,347,287 $ (426,574) $ 2,051,697 $ - $ 83,869,016
39
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Business-type Activities
Capital assets. not depreciated
land
T;asements
Construction in progress
'Total capital assets, not depreciated
Capital assets, depreciated
I3uildines and improvements
other than buildings
Sewer and water lines
Machinery and equipment
`Ibtal capital assets. depreciated
Less accumulated depreciation for
Buildings and improvements
other than buildings
Sewer and water lines
Machinery and equipment
'Ibtal accumulated depreciation
"Total net capital assets, depreciated
Business-type activities capital assets. net
[3alance Balance
Oct. 1. Sept. 30.
2012 Additions Deletions `Transfers 2013
$ 1,137,275 $ - $ 6,166 $ - $ 1,131,109
7,364,021 175,614 - - 7,539,635
6.543.392 7.293.005 - (3.759.296) 10.077.101
15.044,688 7,468,619 6,166 (3,759,296) 18,747.845
55.499.885 573.286 - 1.1 12.223 57, 185,394
140.176.027 4.536.108 - 1.985.513 146.697.648
28.372.441 784.555 591.694 661.5(10 29.226.862
224.048.353 5.893.949 591.694 3.759.296 233.109.904
14,869,593 2,243,568 - - 17, 113,161
27.462,480 2,857,863 - - 30,320,343
10,480,520 1,689,291 375,162 - 11,794,649
52,812,593 6,790,722 375,162 - 59,228, 153
171235,760 (896,773) 216.532 3,759296 173,881,751
$ 186280,448 $ 6,571,846 $ 222,698 $ - $ 192,629,596
Depreciation expense was charge to functions/programs ofthe City as follows:
Governmental activities
General government
Public safety
Community development
Parks and recreation
Total depreciation expense -governmental activities
Business-type activities
Water and Sewer
Total depreciation expense -business-type activities
$ 1,119,018
945,079
2,916
1,665,285
$ 3,732,298
$ 6,790,722
$ 6,790,722
40
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Note 5 - Interfund Balances and Transfers
The following transfers were made for the purpose of funding operations:
Transfer In
Capital
General Projects
Fund Fund Total
Transfer out
General timd $ - $ 2,044,914 $ 2,044,914
Enterprise fund 1,561,707 - 1,561,707
Total transfers $ 1,561,707 $ 2,044,914 $ 3,606,621
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 FY2013.
The transfer from general fund to capital projects fund was the excess revenues from the community development
division from tl~e prior years.
As of September 30, 2013, 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 lonb teen obligations of the City for the year ended September 30, 2013.
Balance Debt Debt
Oct.l, 2012 Issued Retired
Governmental Activities
Accrued vacation $ 1,278,168 $ 90,006 $
Business-type activities
Accrued vacation $ 190,622 $ 13,008 $
Note 7 - Fund Balances -Governmental Funds
As of September 30, 2013 fund balances were classified as follows:
Due
Balance Within
Sept. 30, 2013 One Year
- $ 1,3 68,174 $ 136,817
- $ 203,630 $ 20,363
No»spe»dable -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.
41
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Assigned -Includes; carry forward of FY2013 balance to be spent in FY2014 (carry forward amounts), Capital
Projects Funds (General Fund capital construction projects), and an assignment of fund balance for public safety
capital projects or purchases.
U»usa~ig~ed -this classification represents fund balance that has not been restricted, committed, or assigned within
the General Fund.
Fund Balances
Nonspendable
Prepaids
Restricted
Impact fund
Impact fund budget carryforward
Grant fund
Assigned
General fund budget carryforward
Capital projects fund
Capital projects fund budget carryforward
Public safety fund
Unassigned
Total Fund Balances
Note 8 - Lease Agreements
Balance Balance
Oct. 1, 2012 Net Change Sept. 30, 2013
92,827 $ 37,292 $ 130,119
4,533,359 745,513 5,278,872
- 1,125,156 1,125,156
4,824 - 4,824
4,831,675 (710,700) 4,120,975
2,655,530 670,744 3,326,274
- 482,535 482,535
2,104,586 (5,382) 2,099,204
16,876,531 (574,726) 16,301,805
$ 31,099,332 $ 1,770,432 $ 32,869,764
The City leases land and office equipment, under operating leases. The equipment lease agreements cover various
periods starting July 24, 2007 through October 10, 2016, 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 FY2013 for all operating leases (which include rental,
maintenance and usage) was approximately $145,000.
Future minimum annual lease payments for operating leases with remaining lease terms in excess of one year are
as follows:
Operating Leases
2014
2015
2016
2017
2018
Total minimum obligations
$ 67,874
51,211
38,531
21,110
20,921
$ 199,647
42
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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 administered by the State of Idaho. It is a defined benefit plan
requiring contributions from the covered member and the employer. The Plan provides benefits based on
me-nbers' years of service, age, and co-npensation. 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 -nandatory 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.Qov.
The actuarial determined requirements of the City of Meridian and its employees are established and may be
amended by the PERSI Board of Trustees. For the year ended September 30, 2013, the required contribution rates
as a percentage of covered payrolls for members are as follows:
General Member
Police and Fire Member
Employee Employer
6.23% 10.39%
7.69% 10.73%
Contributions required and paid for the last three years were:
FY2011 FY2012 FY2013
$1,948,165 $2,136,900 $2,206,081
43
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
Note 10 - Other commitments
The City has the following commitments at September 30, 2013:
Commitment Amount
Animal control services $ 357,615
Building improvements & maintenance 195,404
Dues and contributions 362,220
Equipment and electronics 504,749
Insurance for liability 296,596
Janitorial services 130,844
Lease contracts 199,648
Park improvements 800,050
Park maintenance contracts 182,895
Professional services 557,388
Prosecution services 308,088
Streetscape project 23,685
Training center design 790,945
Water ground reservoir construction 4,091,302
Water well improvements 680,870
Water & Sewer line replacements 598,974
Water & Wastewater engineering services 248,203
Wastewater aeration basin 184,963
Wastewater buildings 1,223,196
Wastewater fermentation project 1,758,925
Wastewater improvements 645,548
Total Commitments $ 14,142,108
Note 11 - Other Post-Employment Benefits
The City provides post-employment health care to retirees of the Fire Union members only. To be eligible forthe
benefits, a fire union employee must qualify 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. This post-employment health care benefit is
the value of 25% of their sick leave balance at the time of retirement, set aside to pay the health insurance
premium for the employee only until the cash value is depleted.
With such a small pool of employees eligible for this post-employment benefit, it is 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. The cumulative amount for fiscal year 2013 is immaterial; therefore the
City did not accrue a liability for this fiscal year.
44
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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.
Note 13 - Subsequent Event
The City has entered into an agreement to annex the homes in the Meridian Heights Water and Sewer District.
This District, consisting of 287 parcels, voted November 5`~' of 2013 to seek court approval to dissolve the District
and transfer all assets and obligations to the City of Meridian. Upon "closing", including dissolution and
transfers, the newly annexed parcels will be connected to City water and sewer if applicable and it is anticipated
on or about December 19, 2014 after all contingencies have been satisfied. The assumption of debt and cost to
connect to the City services will be borne by the homeowners in this District.
Note 14 - Related Party
The City partners with Meridian Development Corporation (MDC) for various downtown improvements. During
the year ended September 30, 2013, the City reimbursed MDC $775 for a CDBG facade improvement grant
project and received $37,553 for utility payments and various items reimbursed by MDC.
45
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
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.
Note 15A -MDC -Capital Assets
Changes to capital assets are as follows:
Governmental Activities
Capital assets, not depreciated
Land
Total capital assets, not depreciated
Capital assets, depreciated
Buildings
Equipment
Intangibles
Total capital assets, depreciated
Less accumulated depreciation for
Buildings
Equipment
Intangibles
Total accumulated depreciation
Total net capital assets, depreciated
Governmental activities capital assets, net
Balance Balance
Oct. 1, 2012 Additions Deletions Transfers Sept. 30, 2013
$ 845,067 - - - $ 845,067
845,067 - - - 845,067
579,710 - - - 579,710
104,196 1,299 - - 105,495
180,161 - - - 180,161
864,067 1,299 - - 865,366
(60,771) (19,324) - - (80,095)
(45,058) (19,372) - - (64,430)
(90,080) (36,812) - - (126,892)
(195,909) (75,508) - - (271,417)
668,158 (74,209) - - 593,949
$ 1,513,225 $ (74,209) $ - $ - $ 1.439,016
Note 15B -MDC -Changes in Long-Term Debt
During fiscal year 201 1, 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.
In fiscal year 2010, MDC entered into a lease for a copier for the business incubator for a period of 19 months.
Payments were $213 per month beginning in February 2010 for a total cost of $4,043. This lease was paid in full
during fiscal year 2012.
46
City of Meridian, Idaho
Notes to Financial Statements
September 30, 2013
The following is a summary of changes in debt of MDC for the year ended September 30, 2013.
October 1,
2012 Debt Issued
Governmental Activities
Note payable -building $ 990,073
Governmental activities
long-term liabilities $ 990,073
Debt Retired
September 30,
2013
$ (87,840) $ 902,233
$ (87,840)
902,233
Maturities of the note payable are as follows for the years ended September 30:
Fiscal Year
2014
2015
2016
2017
2018
2019-2022
Principal
$ 91,350
94,967
98,728
102,638
106,703
407,847
Interest
Total
Total s
Note 15C -MDC -Related Party Transactions
$ 33,480
29,862
26,101
22,192
18,127
29,054
$ 124,830
124, 829
124, 829
124,830
124,830
436,901
$ 902,233 $ 15 8,816 $ 1,061,049
MDC partners with the City of Meridian for various downtown improvements. During the fiscal year, total
expenditures were $37,553.
47
Required Supplementary Information
September 30, 2013
City of Meridian, Idaho
www. deba .com
City of Meridian, Idaho
Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual -General Fund
Year Ended September 30, 2013
Revenues
Taxes
Licenses and permits
Intergovernmental
Franchise fees
Fines and forfeitures
Charges for services
Impact revenues
Donations
Interest
Miscellaneous
Total revenues
Expenditures
General government personnel costs
General government operating expense
Public safety
Police personnel costs
Police operating expenses
Fire personnel costs
Fire operating expenses
Parks and recreation personnel costs
Parks and recreation operating expenses
Community development
personnel costs
Community development
operating expenses
Capital outlay
General government
Public safety
Police
Fire
Parks and recreation
Total expenditures
Excess (Deficiency) of Revenues
over (Under) Expenditures
Budgeted Amounts
Actual Variance With
Original Final Amounts Final Budget
$ 20,491,577
2,312,925
5,641,285
1,313,000
400,000
763,500
1,040,000
4,000
186,000
35,000
$ 20,491,577
4,129,449
6,195,369
1,313,000
400,000
773,105
1,040,000
24,613
186,000
35,000
$ 20,856,994
4,450,442
6,903,812
1,383,176
522,742
1, 3 94,424
2,589,828
48,244
135,392
16,350
$ 365,417
320,993
708,443
70,176
122,742
621,319
1,549,828
23,631
(50,608)
(18,650)
32,187,287
3,417,823
2,162,356
10,161,887
1,693,640
7,428,123
1,547,855
1,655,225
1,427,441
1,160,712
1,213,118
488,972
2,397,500
95,000
5,196,808
34,588,113 38,301,404 3,713,291
3,431,365
4,951,169
3,259,1 OS
4,408,794
172,260
542,375
10,21 1,880
1, 879,404
7,462,900
1,632,855
1,655,225
1,526,471
1,206,939
1,855,418
551,972
2,504,561
105,500
5,100,736
10,030,525
1,545,973
7,572,962
1,659,100
1,566,778
1,308,947
1,098,253
1,923,203
297,811
321,682
55,553
2,502,264
181,355
333,431
(110,062)
(26,245)
88,997
217,524
108,686
(67,785)
254,161
2,182,879
49,947
2,598,472
40,046,460 44,076,395 37,550,400 6,525,995
(7,859,173) (9,488,282) 751,004 10,239,286
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
Year Ended September 30, 2013
Budgeted Amounts
Actual Variance with
Original Final Amounts Final Budget
Other Financing Sources (Uses)
Operating transfer in $ 1,804,897 $ 1,882,118 $ 1,561,707 $ (320,411)
Operating transfer out (212,631) (2,257,545) (2,044,914) 212,631
Unrealized gain (loss) on investments - - (1 18,048) (1 18,048)
Gain on sale of capital assets - - 15,029 15,029
Total other financing sources (uses) 1,592,266 (375,427) (586,226) (210,799)
Excess (Deficiency) of Revenues
Other Sources (Uses) over (Under)
Expenditures
Fiord Balance, Beginning of Year
Fund Balance, End of Year
(6,266,907) (9,863,709) 164,778 10,028,487
30,488,716 30,488,716 30,488,716
$ 24,221,809 $ 20,625,007 $ 30,653,494 $ 10,028,487
See Notes to Required Supplementary Information 49
City of Meridian, Idaho
Notes to Required Supplementary Information
September 30, 2013
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.
50
Other Information
September 30, 2013
City of Meridian, Idaho
www. deba .com
City of Meridian, Idaho
Schedule of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual -Capital Projects Fund
Year Ended September 30, 2013
Revenues
Interest
Total revenues
Expenditures
General government capital outlay
Total expenditures
Excess (Deficiency) of revenues
over (Under) Expenditures
Other Financing Sources (Uses)
Operating transfer in
Operating transfer out
Unrealized gain (loss) on investments
Total other financing sources (uses)
Excess (Deficiency) of Revenues and Other
Sources (Uses) over (Under) Expenditures
Fiord Balance, Beginning of Year
Fiord Balance, End of Year
Budget Amounts Variance
Actual with
Original Final Amounts Final Budget
$ 2,000 $ 2,000 $ 2,076 $ 76
2,000 2,000 2,076 76
720,235 929,122 446,587 482,535
720,235 929,122 446,587 482,535
(718,235)
(927,122) (444,511) 482,611
2,044,914 2,044,914 -
- 5,251 5,251
2,044,914 2,050,165 5,251
(718,235) 1,117,792 1,605,654
610,616 610,616 610,616
$ (107,619) $ 1,728,408 $ 2,216,270
51
City of Meridian, Idaho
Schedule of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual -Enterprise Fund
Year Ended September 30, 2013
Revenues
Water sales
Sewer sales
Other service revenues
Sale of meters
Trash billing service
Engineering fees
Assessment revenue and cash donations
Interest
Miscellaneous
Total revenues
Expenditures
Administration personnel costs
Administration operating expenses
Water personnel costs
Water operating expenses
Wastewater personnel costs
Wastewater operating expenses
Capital outlay
Less depreciation and loss on disposals
Total expenditures
Excess (Deficiency) of Revenues
over (Under) Expenditures
Other Financing Sources (Uses)
Operating transfer out
Unrealized loss on investments
Gain (loss) on sale of capital assets
Total other financing uses
Excess (Deficiency) of Revenues and
Other Sources (Uses) over (Under)
Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Budgeted Amounts Variance
Actual with
Original Final Amounts Final Budget
$ 6,920,000 $ 6,920,000 $ 7,417,097 $ 497,097
12,248,000 12,248,000 12,617,902 369,902
50,000 50,000 404,462 354,462
150,000 150,000 252,019 102,019
500,000 500,000 572,895 72,895
55,000 55,000 179,261 124,261
3,450,000 3,450,000 6,045,891 2,595,891
240,000 240,000 319,388 79,388
275,000 275,000 21,440 (253,560)
23,888,000 23,888,000 27,830,355 3,942,355
2,680,703 2,680,703 2,414,694 266,010
2,130,762 2,006,618 1,448,212 558,407
1,398,049 1,398,049 1,183,166 214,883
3,672,139 3,655,472 3,830,157 (174,685)
2,226,843 2,226,843 1,933,412 293,431
6,665,096 6,650,558 6,890,329 (239,771)
20,646,518 19,248,634 10,783,029 8,465,605
(4,824,482) (4,824,482) (7,013,420) 2,188,939
34,595,628 33,042,395 21,469,579 11,572,819
(10,707,628) (9,154,395) 6,360,776 15,515,174
(1,592,265) (1,669,486) (1,561,707) 107,779
- - (350,712) (350,712)
- - 2,331 2,331
(1,592,265) (1,669,486) (1,910,088) (240,602)
(12,299,893) (10,823,881) 4,450,688
40,123,574 40,123,574 40,123,574
$ 27,823,681 ~ 29,299,693 $ 44,574,262
52
~-»,
EideBailly
~~
CR4. & BUSINESS AI)VlticlRS
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
Goverumeut Auditiug Stnudnrds
Mayor and Members of the City Council
City of Meridian, Idaho
Meridian, Idaho
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government AuditinK Standa~~ds
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the aggregate discretely presented component unit, and each major
fund of City of Meridian, Idaho, as of and for the year ended September 30, 2013, and the related notes
to the financial statements, which collectively comprise City of Meridian, Idaho's basic financial
statements, and have issued our report thereon dated February 12, 2014.
)internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered City of Meridian, Idaho's
internal control over financial reporting (internal control) to determine the audit procedures that are
appropriate in the circumstances for tl~e purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of City of Meridian, Idaho's internal
control. Accordingly, we do not express an opinion on the effectiveness of City of Meridian, Idaho's
internal control.
A deficiency in internal conb~ol 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 entity's financial statements will not be prevented, or detected and corrected on a timely basis. A
siKnificant 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 was for the limited purpose described in tl~e first paragraph of this
section and was not designed to identify all deficiencies in internal control 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 been identified.
www.eldebailly.com
53
877 W. Main St., Ste. 800 Baise, ID 8 3 702-5 8 5 8 T 208.344.7150 F 208.344.7435 EOE
Compliance and Other Matters
As part of obtaining reasonable assurance about whether City of Meridian, Idaho'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 Gove~~nnentAuditing Standards.
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
Goverr7n7c~ntAnditing Standards in considering the entity's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
SGT
Boise, Idaho
February 12, 2014
54
(This page intentionally left blank)
Single Audit Section
September 30, 2013
City of Meridian, Idaho
www. deba .com
~-»,
EideBailly
~~
CR4. & BUSINESS AI)VlticlRS
Independent Auditor's Report on Compliance for Each Major Federal Program; Report on
Internal Control over Compliance Required by OMB Circular A-133
Mayor and Members oftl~e City Council
City of Meridian, Idaho
Meridian, Idaho
Report on Compliance for Each Major Federal Program
We have audited City of Meridian, Idaho's compliance with the types of compliance requirements
described in the OA~1B Circular A-133 Compliance Supplement that could have a direct and material effect
on each of City of Meridian, Idaho's major federal programs for the year ended September 30, 2013. City
of Meridian, Idaho's major federal programs are 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 each of City of Meridian, Idaho's major
federal programs 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 types of 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 City of
Meridian, Idaho'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 each major
federal program. However, our audit does not provide a legal determination of City of Meridian, Idaho's
compliance.
www.eldebailly.com
55
877 W. Main St., Ste. 800 Baise, ID 8 3 702-5 8 5 8 T 208.344.7150 F 208.344.7435 EOE
Opinion on Each Major Federal Program
In our opinion, City of Meridian, Idaho, complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its major federal
programs for the year ended September 30, 2013.
Report on Internal Control Over Compliance
Management of City of Meridian, Idaho, is responsible for establishing and maintaining effective internal
control over compliance with the types of compliance requirements referred to above. In planning and
performing our audit of compliance, we considered City of Meridian, Idaho's internal control over
compliance with the types of requirements that could have a direct and material effect on each major
federal program to determine the auditing procedures that are appropriate in the circumstances for tl~e
purpose of expressing an opinion on compliance for each 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 City of Meridian, Idaho's internal control over compliance.
A deficiency in internal conb~ol 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 inter~~al conb~ol over conpliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program 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 over
compliance 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,
material weaknesses may exist that have not been identified.
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.
~G~
Boise, Idaho
February 12, 2014
56
City of Meridian, Idaho
Schedule of Expenditures of Federal Awards
Year Ended September 30, 2013
Federal Grantor /Program Title
US Dept of Health & Human Services
Drug Free Communities Support Program
Total US Dept of Health & Human Services
US Dept of Housing & Urban Development
Corrununity Development Block Grant -Entitlement Grant
Total US Dept of Housing & Urban Development
US Dent of Justice
Public Safety Partnership and Community Policing
Passed Through Idaho State Attorney General
Idaho Internet Crimes Against Children ([CAC) Task Force
Passed Through Idaho State Dept of Juvenile Corrections
Enforcing Underage Drinking Laws Program
Enforcing Underage Drinking Laws Program
Total US Dept of Justice
US Dept of Transportation
Passed Through Idaho State Dept of Transportation
State Traffic Safety Information System Improvements Grants
Section 408 Electronic Citation
Hi.~hway Plannin.~ and Construction
Alive at 25 Program
Alive at 25 Program
Alive at 25 Program
Traffic Enforcement Mobilization -Bicycle/Pedestrian
Alive at 25 Program
Traffic Enforcement Mobilization -Aggressive Driving
Traffic Enforcement Mobilization -Equipment
Alcohol Traffic Safety & Drunk Driving
Impaired Driving Mobilization
Total US Dept of Transportation
Total Expenditures of Federal Awards
Federal CFDA Pass-Through Federal
Number Grantor's Number Expenditures
93.276 $ 108,566
108,566
14.218 283,660
283,660
16.710 297,178
16.543 2010-MC-CX-K017 214
16.727 11-CC41-01 3,016
16.727 10-L E42-01 2, 804
303,212
20.610 SK91321 11,212
20.205 V099470 9,390
20.205 V 129710 10,607
20.205 V 139900 7,618
20.205 V 139900 922
20.600 SPT 1321 6,956
20.600 SPT 1301 3,919
20.600 SSB 1201 13,445
20.601 SK81301 4,571
68,640
$ 764,078
57
City of Meridian, Idaho
Schedule of Findings and Questioned Costs
Year Ended September 30, 2013
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)? None Reported
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)? No
Identification of major programs:
Name of Federal Program or Cluster CFDA Number
US Dept of Justice
Public Safety Partnership and Community Policing 16.710
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
Section ttt -Federal Award Findings and Questioned Costs None
See Notes to Schedule of Expenditures of Federal Awards 58
City of Meridian, Idaho
Notes to Schedule of Expenditures of Federal Awards
September 30, 2013
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 aril 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 subrecipient is
treated as an expenditure when it is paid to the subrecipient.
Note 2 - Significant Accounting Policies
Governmental fund types account for the City's federal grant activity. Therefore, expenditures are recognized
following the cost principles contained in OMB Circular A-122, Cost Principles for Non proft Organizations,
wherein certain types of expenditures are no allowable or are limited as to reimbursement. The City's summary
of significant accounting policies is presented in Note 1 in the City's basic financial statements.
Note 3 - Subrecipient of Grant Awards
Of the federal expenditures presented in the accompanying schedule of expenditures of federal awards, the City
provided federal awards to subrecipients as follows:
Title
CFDA Number
Amount Provided
to
Sub-Recipients
Community Development Block Grant -entitlement
14.218
Amount to
Sub-Recipients Sub-Recipients
BCACHA -Ada County Housing Authority $ 28,900
Meridian Development Corporation 775
Meridian Food Bank 26,500
Neighborhood Housing Service 25,881
Open Lines 12,000
Total provided to Sub-recipients $ 94,056
94,06
59
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 7
PROJECT NUMBER:
ITEM TITLE:
Items Moved From Consent Agenda
t C
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 18, 2014 ITEM NUMBER: 8A
PROJECT NUMBER: PP 13-039
ITEM TITLE: FALCONERS PLACE
Public Hearing: PP 13-039 Falconers Place by Falcon Drive Meridian, LLC Located
Southeast Corner of E. Falcon Drive and S. Eagle Road Request: Preliminary Plat
Approval Consisting of Two (2) Residential Lots and One (1) Common Lot on
Approximately 4.69 Acres in an R-8 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 18, 2014 ITEM NUMBER: 8B
PROJECT NUMBER: MDA 13-024
ITEM TITLE: FALCONERS PLACE
Public Hearing: MDA 13-024 Falconers Place by Falcon Drive Meridian, LLC Located
Southeast Corner of E. Falcon Drive and S. Eagle Road Request: Amend the Recorded
Development Agreement (Inst# 105152708) to Change the Development Plan from a
Retirement Community to a Townhome Community for the Proposed Falconers Place
Subdivision
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 18, 2014 ITEM NUMBER: 8C
PROJECT NUMBER: FP 14-002
ITEM TITLE: THREE CORNERS NO. 2
FP 14-002 Three Corners No. 2 by David Dean Located Southeast Corner of N. Locust
Grove Road and Chinden Boulevard Request: Final Plat Approval Consisting of Twenty -
Eight (28) Single Family Residential Building Lots and Four (4) Common Lots on
Approximately 15.24 Acres of Land in the R-4 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 18, 2014 ITEM NUMBER: 8D
PROJECT NUMBER: VAC 13-007
ITEM TITLE: ALEXANDRIA
Public Hearing: VAC 13-007 Alexandria by L & K Development, Inc. Located West of N.
Locust Grove Road, Approximately 1/4 Mile South of E. McMillan Road Request:
Vacate the Ten (10) Foot Wide Public Utility, Drainage and Irrigation (PUDI) Easement
AND the Five (5) Foot Wide Open Space Easement Along the Shared Lot Lines of Lots 22
and 23, Block 3 Platted with the Alexandria Subdivision
MEETING NOTES
f
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 18, 2014 ITEM NUMBER: 9A
PROJECT NUMBER:
ITEM TITLE: PIN - BUDGET AMENDMENT
Public Works: Budget Amendment for FY2014 in the Amount of $55,000.00 for the
Wastewater Treatment Plant Sampling Station Project Construction
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
6%
fl E w
N �(0 Cr
E
c a o
Ull
r.
c 2
o a
co
OL
U-
Z
yZ
L
1O
O
N
C
tw`o
U
c
N
a�
ani
fd w
'm a
co
•n Q
L N
C
C
rCo
1
�E
ro
3
ai
U
N
a v
� Y
8 "N'
4
v
c
w L E
J0cr
. H
wtwa c
L `
}C+bo
5C+ M Y
` CA C
w N -
0. 3
o S° D
a+ 8 a
7
� 3
O N
6)
A � C
w 2 .00
0
N C
v
v
v c
Vuf 7 L
� � 3
v
E N .Y
w v cv
c � 0 c
M a E
0 a o
a
m>o E
v� C c
c m" .2
au 3+�°
Em��
N C ?� Oq
C
0.a ; SSC c 0 u c E
o co
yCL
a
Y O
ow
aj
a y
o di Q)
w
7 N -U y0
C O L p�j
SCL
2 o ai
H
W O t2 G
a '+_. > o
ENO ti
8 m v
aY, a � c
u
3 V)JE c
r-
2
o O
•
v = o
Y n
0-
u
C a 'N d
E w +L'
3 o 8 s
N Y T
V
E,`^ xr
0 .n 3 3
v aoi ~ 5
t L > E
c m a m
_"�
o w '2
2
o Y
0 0
CL s c 0
,1 N C
0`E 0
v
3 0 ,
U .O O.r
OC
a 3 a u
'o
V
N
X
C
N
a
C
17
m
W
LnLn
M
m
G)
LnM
d
O
a
c
0
c
c
3
v
C
F-
c
0
Ln
0
_v
c
w
L
Y
0
r
E
v
c
a
0
O.
G1
m
♦0..
v
M
M
v
v
L
H
00
C
E
v
E
U
Ln$3
a
Ln
a`'i
� Y
.O
.moi 'O
N L
C a-1
ti N
r T
Y 5
v
a �
v 0
Y
•v
aai b
cc
,
a c
c
•3 �o
a
v �
JE •3
c
E tV
'O
c
d �
to
M
d V
pJ C
RI
.02
C
O O
w
c � t
w
E w
� yR.
cu= t C
w0y O C
�
A 'D w 'C C
mg
E
cc.O`m
CL
M v v
d M "p
m
= E d
,..1cda
o m 4•. .0
R m
w>��
mae�
E•°
d�t°c
�4c;as
to
s3'0to
°'
CIV O
0 c E w
tm c
wcm'v
y
d
�^^C
v^
V.I
4
O
4
4
L
w
y
O,
ul
V
Q
e-
t
a;
U
C
a.
6%
fl E w
N �(0 Cr
E
c a o
Ull
r.
c 2
o a
co
OL
U-
Z
yZ
L
1O
O
N
C
tw`o
U
c
N
a�
ani
fd w
'm a
co
•n Q
L N
C
C
rCo
1
�E
ro
3
ai
U
N
a v
� Y
8 "N'
4
v
c
w L E
J0cr
. H
wtwa c
L `
}C+bo
5C+ M Y
` CA C
w N -
0. 3
o S° D
a+ 8 a
7
� 3
O N
6)
A � C
w 2 .00
0
N C
v
v
v c
Vuf 7 L
� � 3
v
E N .Y
w v cv
c � 0 c
M a E
0 a o
a
m>o E
v� C c
c m" .2
au 3+�°
Em��
N C ?� Oq
C
0.a ; SSC c 0 u c E
o co
yCL
a
Y O
ow
aj
a y
o di Q)
w
7 N -U y0
C O L p�j
SCL
2 o ai
H
W O t2 G
a '+_. > o
ENO ti
8 m v
aY, a � c
u
3 V)JE c
r-
2
o O
•
v = o
Y n
0-
u
C a 'N d
E w +L'
3 o 8 s
N Y T
V
E,`^ xr
0 .n 3 3
v aoi ~ 5
t L > E
c m a m
_"�
o w '2
2
o Y
0 0
CL s c 0
,1 N C
0`E 0
v
3 0 ,
U .O O.r
OC
a 3 a u
'o
V
N
X
C
N
a
C
17
m
W
LnLn
M
m
G)
LnM
d
O
a
c
0
c
c
3
v
C
F-
c
0
Ln
0
_v
c
w
L
Y
0
r
E
v
c
a
0
O.
G1
m
♦0..
v
M
M
v
v
L
H
00
C
E
v
E
U
Ln$3
a
Ln
a`'i
� Y
.O
.moi 'O
N L
C a-1
ti N
r T
Y 5
v
a �
v 0
Y
•v
aai b
cc
,
a c
c
•3 �o
a
v �
JE •3
c
E tV
'O
c
d �
to
M
d V
pJ C
RI
.02
C
O O
w
c � t
w
E w
� yR.
cu= t C
w0y O C
�
A 'D w 'C C
mg
E
cc.O`m
CL
M v v
d M "p
m
= E d
,..1cda
o m 4•. .0
R m
w>��
mae�
E•°
d�t°c
�4c;as
to
s3'0to
°'
CIV O
0 c E w
tm c
wcm'v
F3
� J
z ❑ ❑o ❑ ❑
Z z z z
w
v a
a
al
46
V 43
E
iv 'C
0 CL
LL C
w
i-
V
� d
O�
LL
N
z
w
.D
Z
LU
w
wM. 1-
O LU
(7
� V m
M
C
i
N
O �
O
C.
a�
N d
o
N
N
C
Oa. d
N
E
H CN
U. g
tU
3
U
:3
c
N
a
U,
FE
N
QCL
anioO
V
t]
�a0
'C
Ma�ww
o—CL
Z
N
Z
C o
V
awQ
i -N
mA
O
p
ci0etstst
C
N
N
N
O
�Nva4�
N
O
O
d
d
a
FO
2
2
C-
o.
�E
2
a m�
7§
Sao
mg
�
to
J � O
0 .0 d
o m ti
�.jog c
q� _1
I
r3 ¢O
y,
N N N
D 2U:
`o
/ o..
cm U
G� � 0 3 � O •
w
E , m
c E
�i •c cQQ
C N c c m
Ex.
CD
coo inLL2
0
2
O
11
11
d
t
4w
c
id O
.0 =
v N
L Im
'D C
v�
E m
L ()
O U)
v
c
4'
d E
E d
m
w
A
d
v
c c
m
c
� c
N
E°
.a m
G/ r+
Aw
N
Qf c
my
City Of Meridian
Statement of Revenues and Expenditures - Rev and Exp Report - Todd
60 - Enterprise Fund
3590 - WWTP Construction Projects
From 10/1/2013 Through 9/30/2014
TOTAL EXPENDITURES WITH
TRANSFERS
Budget with
Amendments
Current Year Budget
Actual Remaining
2,000,000.04
REVENUES
34912
Assessments - Residential
172,428.55
Revenues
34922
Assessments - Commercial
101,957.84
Revenues
36100
Interest Earnings
Total REVENUES
OPERATING COSTS
55102
Investment Services
45,000.00
Total OPERATING COSTS
36,175.46
Capital Outlay
92000
Cap Outlay - Bldgs & Struct
92100
WWTP - Bldg improvements
93505
Sewer Line Extensions
94000
Cap Out Vehicles, Machinery
698,423.26
& Equip
94600
Capital - Communication
0.00
Equipment
95000
Service Line/Main
(18,940,29)
Replacement
96101
Aeration Basin Construction
96130
Fermentation Projects
96145
WWTP RV Dump project
96173
Reclaimed Wastewater Svc
190,585.07
Lines
96174
Ultraviolet Disinfection
39,659.30
Total Capital Outlay
200,000.04
DEPT EXPENDITURES
TOTAL EXPENDITURES WITH
TRANSFERS
Budget with
Amendments
Current Year Budget
Actual Remaining
2,000,000.04
972,046.40
1,027,953.64
450,000.00
172,428.55
277,571.45
150,000.00
48,042.16
101,957.84
2,600,000.04
1,192,517.11
1,407,482.93
45,000.00
8,824.54
36,175.46
45,000.00
8,824.54
36,175.46
249,999.96
0.00
249,999.96
1,461,596.77
730,721.34
730,875.43
698,423.26
199,359.74
499,063.52
4,400,41
0.00
4,400.41
367,999.96
386,940.25
(18,940,29)
2,000,865.91
1,062,754.19
938,111.72
498,044.72
219,167.51
278,877.21
2,073,997.84
1,919,527.16
154,470.68
190,585.07
193,149.71
(2,564.64)
170,086.44
39,659.30
130,427.14
200,000.04
0.00
200,000.04
7,916,000.38
4,751,279.20
3,164,721.18
7,961,000.38
4,760,103.74
3,200,896.64
7,961,000.38
4,760,103.74
3,200,896.64
Dates 2/12/14 09s48.18 AM
Pages 1'
C E IDIAN16---,
Public IDAHO
Works Department
TO: Mayor Tammy de Weerd
Members of the City Council
FROM: Clint Dolsby, Assistant City Engineer
DATE: February 11, 2014
Mayor Tammy de Weerd
City Council MomboNs
Keith Bird
Brad Hoaglun
Charles Rountree
David Zaremba
SUBJECT: BUDGET AMENDMENT FOR FY2014 IN THE AMOUNT OF $55,000
FOR THE WWTP SAMPLING STATION PROJECT CONSTRUCTION
I. RECOMMENDED ACTION
A. Move to:
1. Approve the FY2014 Budget Amendment for $55,000; and
2. Authorize the Mayor to sign the amendment.
II. DEPARTMENT CONTACT PERSONS
Ashley Newbry, Staff Engineer (Project Manager) 489-0385
Clint Dolsby, Assist City Engineer 489-0341
Warren Stewart, PW Engineering Manager 489-0350
Tom Barry, Director of Public Works 489-0372
III. DESCRIPTION
A. Background
The City has placed two sampling stations over Five Mile Creek near the WWTP
effluent outfall; cross-sectional stream sampling is now required as part of the
City's discharge permit issued by the EPA. The existing lower WWTP sampling
station extends approximately 1/3 of the distance over Five Mile Creek. It is
unsafe for sampling a full cross-section of the Creek. The City intends to replace
Page I of 2
this sampling station with a removable bridge deck structure similar to the upper
sampling station.
B, Proposed Project
This budget amendment is being requested to fully fund the construction contract
for the WWTP Sampling Station Project Construction. The Preliminary
Engineering Report for this project revealed additional permitting requirements.
These permits were required to be obtained after design and prior to construction
of this project and resulted in additional project cost. This coupled with bid
variability have resulted in the need for a budget amendment to fully fund this
project.
IV. IMPACT
A. Strategic Impact:
This project is aligned with preparations for Meridian's new NPDES discharge
permit sampling requirements.
B. Service/Delivery Impact:
This project will not negatively impact the discharge of WWTP effluent to Five
Mile Creek. The current sampling station will remain in place until the new
sampling bridge is constructed.
C. Fiscal Impact:
Project Costs
Design and Construction Services (3590-92100)
Construction Contract (3590-92100)
Testing Services
Construction Change Order Est. (3590-92100)
Total Cost
Project Funding
FY13 Budget (3590-92100)
Proposed FY14 Budget Amendment (3590-92100)
Total Funding
V. LIST OF AT
A. Budget
Approved for Council Ag
Page 2 of 2
$48,850.00
$54,000.00
$7,500.00
$19,650.00
$130,000.00
$75,000.00
$55,000.00
$130,000.00
Date
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 9B
PROJECT NUMBER:
ITEM TITLE: PW - SEWER SERVICE CONNECTIONS
Public Works: Sewer Service Connections
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
Draft Conceptual Public Works Policy for Sewer Service Lines
CITY OF MERIDIAN RESOLUTION NO.
BY THE CITY BIRD, BORTON, CAVENER,
COUNCIL: MILAM, ROUNTREE, ZAREMBA
A RESOLUTION OF THE MAYOR AND THE CITY COUNCIL OF THE CITY OF
MERIDIAN, ESTABLISHING A POLICY REGARDING RELOCATION OF SEWER
LINES AFFECTING PRIVATE PROPERTY; AND PROVIDING AN EFFECTIVE
DATE.
WHEREAS, a "private service line" is a collection line owned by a private party, located
on private property, which collects and conveys wastewater from the property or properties from
which it originates, to the City's wastewater collections system, for the benefit of a private party
or parties;
WHEREAS, a "City sewer line" is a collection line owned by the City of Meridian,
located on either private or public property or right-of-way, which collects and conveys
wastewater from the property or properties from which it originates, to the City's wastewater
collections system, for the benefit of the public;
WHEREAS, it is the general policy of the Public Works Department of the City of
Meridian to refrain from expending public funds, or using public equipment, on private property,
where such expenditure or use will further only private interests;
WHEREAS, pursuant to prevailing Idaho caselaw, an expenditure has a public purpose,
and is therefore compliant with Idaho Constitution Art. 8, section 2, so long as it is spent on an
activity that serves to benefit the community as a whole and which is directly related to the
function of government (Idaho Water Resource Board v. Kramer, 97 Idaho 535, 559 (1976));
WHEREAS, the Idaho Supreme Court has specifically enumerated the installation of
public utilities to be an activity or expenditure with a public purpose (Village of Moyie Springs v.
Aurora Mfg. Co., 82 Idaho 337 (1960));
WHEREAS, from time to time, it is in the best interest of the public for the Public
Works Department of the City of Meridian to: 1) relocate and reconnect a private service line, or
2) relocate a City sewer line located on private property, to further one or more of the following
public purposes:
a) Improve the Department's accessibility to private service lines or City sewer lines for
purposes of operation, maintenance, or inspection;
b) Consolidate redundant or duplicative private service lines or City sewer lines;
c) Improve efficiency and functionality of the City's wastewater collections system;
d) Alleviate imminent or ongoing public nuisances and environmental risks resulting from
aging or compromised private service lines or City sewer lines;
e) Comply with regulatory requirements or best practices; and/or
f) Protect the public health and safety;
RESOLUTION ESTABLISHING CONCEPTUAL PUBLIC WORKS POLICY FOR SEWER SERVICE LINES PAGE I
Draft Conceptual Public Works Policy for Sewer Service Lines
WHEREAS, the Mayor and City Council find that public payment for private utility
connections under the conditions and circumstances set forth herein comports with the public
purpose doctrine in that the activity and expenditure benefits the community as a whole, and is
directly related to the function of government; and
WHEREAS, the Mayor and City Council find that it is in the interest of the public
health, safety, and welfare to facilitate these purposes and to maintain continuous, reliable sewer
services to residents and businesses in the City of Meridian;
NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COUNCIL OF THE CITY OF MERIDIAN CITY, IDAHO:
Section 1. That where the Director of the Public Works Department of the City of
Meridian finds that the relocation and reconnection of a private service line to the City's
wastewater collection system will further one or more of the objectives set forth above, the
Director shall be authorized to pay for the relocation of the private service line, provided that: 1)
such line currently exists, 2) such line is in good working order, 3) all connection and assessment
fees have been collected, and 4) the property owner's utility account is in good standing.
Section 2. That where the Director of the Public Works Department of the City of
Meridian finds that the relocation of a City sewer line located on private property will further one
or more of the objectives set forth above, the Director shall be authorized to pay for the
relocation of the City sewer line, provided that: 1) such line currently exists, 2) such line is in
good working order, 3) all connection and assessment fees have been collected, and 4) the
property owner's utility account is in good standing.
Section 3. That any and all work on private property reimbursed or paid for by the City
of Meridian in accordance with this policy shall be designed and reviewed by a professional
engineer licensed in the State of Idaho, and such work shall be constructed and installed by a
Public Works Contractor licensed in the State of Idaho in compliance with the IPSWC, the
Meridian Supplemental Standards to the ISPWC, and any other conditions placed on such work
by the City of Meridian.
Section 4. That for any work on private property reimbursed or paid for by the City of
Meridian the City may either hire a private public works contractor licensed in the State of Idaho
to perform the work, or require property owners to secure three bids from a plumber licensed in
the State of Idaho for such work, submit the lowest bid to the City and obtain authorization to
undertake such work pursuant to a duly executed reimbursement agreement, and contract with
the lowest bidder to perform the work, pursuant to the timeframe, terms, and conditions as
specified by the City in the reimbursement agreement.
Section 5. That City shall not pay for the installation or relocation of a private service
line or connection point, relocation of an existing City sewer line, or installation of a new City
sewer line where such relocation or installation would be undertaken primarily for the benefit of
the private property owner.
RESOLUTION ESTABLISHING CONCEPTUAL PUBLIC WORKS POLICY FOR SEWER SERVICE LINES PAGE 2
2014.
Draft Conceptual Public Works Policy for Sewer Service Lines
ADOPTED by the City Council of the City of Meridian, Idaho, this
APPROVED by the Mayor of the City of Meridian, Idaho, this
2014.
APPROVED:
Mayor Tammy de Weerd
ATTEST:
day of January,
day of January,
Jaycee Holman, City Clerk
RESOLUTION ESTABLISHING CONCEPTUAL PUBLIC WORKS POLICY FOR SEWER SERVICE LINES PAGE 3
Meridian City Council Meeting
DATE: February 18, 2014 ITEM NUMBER: 10
ITEM TITLE:
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 18, 2014 ITEM NUMBER: 11A
PROJECT NUMBER:
ITEM TITLE:
Executive Session Per Idaho State Code 67-2345 (1) (c) (f): (c) To Conduct Deliberations
Concerning Labor Negotiations or to Acquire an Interest in Real Property, Which is Not
Owned by a Public Agency, and (f) To Consider and Advise Its Legal Representatives in
Pending Litigation
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