2011-08-23 PreCouncil Budget Hearing~irE IDIZ IAN;--
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CITY OF MERIDIAN
CITY COUNCIL PRE-COUNCIL MEETING
AMENDED
SPECIAL MEETING AGENDA
Tuesday, August 23, 2011 at 6:00 p.m.
City Council Chambers
33 East Broadway Avenue, Meridian, Idaho
1. Roll-call Attendance:
X David Zaremba X Brad Hoaglun
X Charlie Rountree X Keith Bird
X Mayor Tammy de Weerd
2. Adoption of the Agenda Adopted
3. Public Hearing: FY2012 Proposed Budget
4. Public Hearing: FY2011 Amended Budget
5. FY2011 Initial GASB (Governmental Accounting Standards Board)
Fifty-Four Fund Balance Policy Adoption
6. Executive Session per Idaho State Code 67-2345(1)(b) - To Consider the
Evaluation, Dismissal or Disciplining of, or to Hear Complaints or Charges
Brought Against, a Public Officer, Employee, Staff Member or Individual
Agent, or Public School Student
Amended Onto The Agenda:
(f) To Consider and Advise its Legal Representatives in Pending Litigation
Into Executive Session at 6:35 p.m.
Out of Executive Session at 7:00 p.m.
Adjourned at 7:00 p.m.
Meridian Ciiy Council Pre-Council Meeting Agenda -April 05, 2011 Page 1 of 8
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.
Public Hearing
Proposed Budget for Fiscal Year 2012
City of Meridian, Idaho
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Fire $ 266,130 $ 45,000 $ 275,000
Police $ 64,748 $ 60,000 $ 65,000
Parks $ 784,972 $ 865,000 $ 620,000
Total Revenue $ 1,115,850 $ 1,270,000 $ 960,000
Expenditures
Personnel and Operating
Fire $ 20,012 $ 20,000 $ 20,000
Police $ -
Parks $ 2,963 $ -
Total Personnel and Operating $ 22,975 $ 20,000 $ 20,000
Capital
Fire $ -
Police $ -
Parks $ 563,483 $ 500,000 $ -
Total Capital $ 563,483 $ 500,000 $ -
Total Carryforward $ - $ 46,666 $ 1,035,167
Total Expenditures $ 586,458 $ 1,066,666 $ 1,055,167
Transfers $ 305,071 $ - $ -
Total Expenditures with Transfers $ 891,529 $ 1,066,666 $ 1,055,167
(Use)/Addition of Fund Balance $ 224,321 $ 203,334 $ (95,167)
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Building Revenue $ 1,965,753 $ 1,870,000 $ 1,808,000
Other Revenue $ 136,127 $ 332,000 $ 130,000
Total Revenue $ 2,101,880 $ 2,202,000 $ 1,938,000
Expenditures
Total Personnel and Operating
$ 1,769,624 $ 2,014,072 $ 2,040,786
Meridian City Council Pre-Council Meeting Agenda-April 05, 2011 Page 2 of 8
All materials presented al 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.
Total Capital
Total Carryforward
$ - $ 150,000 $ 35,000
Total Expenditures $ 1,769,624 $ 2,164,072 $ 2,075,786
Transfers $ 74,541 $ 136,197 $ 80,988
Total Expenditures with Transfers $ 1,844,166 $ 2,300,269 $ 2,156,774
(Use)/Addition of Fund Balance
Capital Imprpvement Fund '- 55 $ 257,714 $ (98,269) $ (218,774)
FY2010 FY2011 FY2012
Actual O riginal Budget Proposed Budget
Revenues
Total Revenue $ 2,981 $ - $ 1,000
Expenditures
Total Personnel and Operating $ - $ - $ -
Total Capital $ 42,923 $ -
Total Carryforward $ - $ 1,678,767
Total Expenditures $ 42,923 $ - $ 1,678,767
Transfers $ (560 000) $ - $ -
Total Expenditures with Transfers $ (517,077) $ - $ 1,678,767
(Use)/Addition of Fund Balance $ 520,058 $ - $ (1,677,767)
En~crpt'lse ~tJn~ ~ 60 ., G2
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Water/Sewer Sales $ 16,827,044 $ 19,200,000 $ 18,500,000
Other Sources $ 13,667,420 $ 4,240,000 $ 4,190,000
Total Revenue $ 30,494,464 $ 23,440,000 $ 22,690,000
Expenditures
Personnel and Operating
Utility Billing $ 672,191 $ 794,295 $ 771,983
Public Works $ 1,982,609 $ 3,628,774 $ 3,129,495
Water $ 5,133,796 $ 5,765,154 $ 5,506,573
Meridian City Council Pre-Council Meeting Agenda -April 05, 2011 Page 3 of 8
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.
Wastewater $ 7,734,115 $ 7,605,890 $ 8,134,890
Total Personnel and Operating $ 15,522,711 $ 17,794,113 $ 17,542,941
Capital
Utility Billing $ - $ - $ -
Public Works $ 58,903 $ 65,920 $ -
Water $ 1,720,233 $ 2,315,600 $ 1,933,000
Wastewater $ 6,433,590 $ 5,181,790 $ 4,746,500
Total Capital $ 8,212,726 $ 7,563,310 $ 6,679,500
Carryforward-Operating $ 1,165,938 $ 966,400
Carryforward -Capital $ 7,223,421 $ 4,951,975
Total Carryforward $ - $ 8,389,358 $ 5,918,375
Total Expenditures $ 23,735,437 $ 33,746,781 $ 30,140,816
Transfers
$ 1,068,396 $ 1,310,298 $ 1,694,060
Total Expenditures with Transfers $
(Use)/Addition of Fund Balance $
Total Budget -General Fund (01;08,20) 24,803,833
5,690,631 $
$ 35,057,079
(11,617,079) $
$ 31,834,876
(9,144,876)
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Total Revenue $ 27,560,482 $ 27,247,097 $ 27,415,544
Expenditures
Total Personnel and Operating $ 24,796,311 $ 26,764,013 $ 27,563,312
Total Capital $ 865,435 $ 1,670,580 $ 2,917,170
Total Carryforward - 2,851,153 1,705,435
Total Expenditures $ 25,661,745 $ 31,285,746 $ 32,185,917
Transfers $ (888,009) $ (1,446,494) $ (1,775,048)
Total Expenditures with Transfers $ 24,773,737 $ 29,539,252 $ 30,410,869
(Use)/Addition of Fund Balance $ 2,786,745 $ (2,592,155) $ (2,995,325)
Meridian City Council Pre-Council Meeting Agenda -April 05, 2011 Page 4 of 8
All materials presented at public meetings shall become properly 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.
. Total: Budget ~ All Funds i
FY2010 FY2011 FY2012
Revenues
Total Revenue
Expenditures
Total Personnel and Operating
Total Capital
Total Carryforward
Total Expenditures
Transfers
Total Expenditures with Transfers
(Use)/Addition of Fund Balance
lrnpac# Fund. - 07
Actual Original Budget Proposed Budget
$ 61,275,657 $ 54,159,097 $ 53,004,544
$ 42,111,620 $ 46,592,198 $ 47,167,039
$ 9,684,567 $ 9,733,890 $ 9,596,670
$ - $ 11,937,177 $ 10,372,744
$ 51,796,187 $ 68,263,265 $ 67,136,453
$ 0 $ 1 $ -
$ 51,796,187 $ 68,263,266 $ 67,136,453
$ 9,479,469 $ (14,104,169) $ (14,131,909)
Public Hearing
Amended Budget for Fiscal Year 2011
City of Meridian, Idaho
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
Fire $ 345,000 $ 345,000
Police $ 60,000 $ 60,000
Parks $ 865,000 $ 865,000
Total Revenue $ 1,270,000 $ - $ 1,270,000
Expenditures
Personnel and Operating
Fire
Police
Parks
Total Personnel and Operating
Capital
20,000
$ 20,000
$ -
$ 20,000 $ - $ 20,000
Fire $ _
Police $ _
Parks $ 500,000 $ - $ 500,000
Total Capital $ 500,000 $ - $ 500,000
Meridian City Council Pre-Council Meeting Agenda-April 05, 2011 Page 5 of 8
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.
Total Carryforward $ 546,666 $ (5,906) $ 540,760
Total Expenditures $ 1,066,666 $ (5,906) $ 1,060,760
Transfers
Total Expenditures with Transfers $ 1,066,666 $ (5,906) $ 1,060,760
(Use)/Addition of Fund Balance $ 203,334 $ 5,906 $ 209,240
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FY2011
FY2011 FY2011
Approved Budget Amendments Prop osed Budget
Revenues
Building Revenue $ 1,870,000 $ 513,211 $ 2,383,211
Other Revenue $ 332,000 $ 332,000
Total Revenue $ 2,202,000 $ 513,211 $ 2,715,211
Expenditures
Total Personnel and Operating $ 2,014,072 $ 207,964 $ 2,222,036
Total Capital $ - $ - $ -
Total Carryforward $ 150,000 $ - $ 150,000
Total Expenditures $ 2,164,072 $ 207,964 $ 2,372,036
Transfers $ 136,197 $ 600,722 $ 736,919
Total Expenditures with Transfers $ 2,300,269 $ 808,686 $ 3,108,955
(Use)/Addition of Fund Balance $ (98,269) $ (295,474) $ (393,743)
FY2011 FY2011 FY2011
Ap proved Budget Amendments Proposed Budget
Revenues
Total Revenue $ - $ -
Expenditures
Total Personnel and Operating $ - $ - $ -
Total Capital $ 1,678,767 $ 1,678,767
Total Carryforward
Meridian City Council Pre-Council Meeting Agenda -April 05, 2011 Page 6 of 8
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.
Total Expenditures
Transfers
Total Expenditures with Transfers
(Use)/Addition of Fund Balance
$ - $ 1,678,767 $ 1,678,767
$ - $ (600,722) $ (600,~22>
$ - $ 1,078,045 $ 1,078,045
(1,078,045) $ (1,078,045)
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
WaterlSewerSales $ 19,200,000 $ 19,200,000
Other Sources $ 4,240,000 $ 8,480 $ 4,248,480
Total Revenue $ 23,440,000 $ 8,480 $ 23,448,480
Expenditures
Personnel and Operating
Utility Billing $ 794,295 $ - $ 794,295
Public Works $ 3,628,774 $ 894,001 $ 4,522,775
Water $ 5,765,154 $ (519,043) $ 5,246,111
Wastewater $ 7 605 890 $ (481 853) $ 7 124 037
Total Personnel and Operating $ 17,794,113 $ (106,895) $ 17,687,218
Capital
Utility Billing $ _ $ _ $ _
Public Works $ 65,920 $ (15,000) $ 50,920
Water $ 2,315,600 $ 127,000 $ 2,442,600
Wastewater $ 5,181,790 $ 25,000 $ 5,206,790
Total Capital $ 7,563,310 $ 137,000 $ 7,700,310
Carryfonvard -Operating $ 1,165,938 $ (655,572) $ 510,366
Carryforward -Capital $ 7 223 421 $ (2 801 608) $ 4 421 812
Total Carryforward 8,389,358 (3,457,180) 4,932,178
Total Expenditures $ 33,746,781 $ (3,427,075) $ 30,319,706
Transfers $ 1,310,298 $ - $ 1,310,298
Total Expenditures with Transfers $ 35,057,079 $ 3,427,075) $ 31,630,004
(Use)lAddition of Fund Balance $ (11,617,079) $ 3,435,555 $ (8,181,524)
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
Total Revenue $ 27,247,097 $ 251,868 $ 27,498,965
Meridian City Council Pre-Council Meeting Agenda -April 05, 2011 Page 7 of 8
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.
Expenditures
Total Personnel and Operating
Total Capital
Total Carryforward
Total Expenditures
Transfers
Total Expenditures with Transfers
(Use)/Addition of Fund Balance
Revenues
Total Revenue
Expenditures
Total Personnel and Operating
Total Capital
Total Carryforward
Total Expenditures
Transfers
Total Expenditures with Transfers
(Use)/Addition of Fund Balance
$ 26,764,013 $ 4,429,202 $ 31 193 215
$ 1,670,580 $ 760,577 $ 2 431 157
2,851,153 (532,718) 2318435
$ 31,285,746 $ 4,657,061 $ 35 942 807
$ (1,446,494) $ - $ (1 446 494)
$ 29,839,252 $ 4,657,061 $ 34 496 313
(2,592,155) $ (4,405,193) $ (6,997,348)
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
$ 54,159,097 $ 773,559 $ 54 932 656
$ 46,592,198 $ 4,530,271 $ 51122469
$ 9,733,890 $ 2,576,344 $ 12 310 234
$ 11,937,177 $ (3,995,504) $ 7941373
$ 68,263,265 $ 3,110,811 $ 71 374 076
$ 1 $ - $ 1
$ 68,263,266 $ 3,110,811 $ 71 374 077
(14,104,169) $ (2,337,252) $ (16,441,421)
Meridian City Council Pre-Council Meeting Agenda -April 05, 2011 Page 8 of 8
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 Meeting
DATE: August 23, 2011 ITEM NUMBER:
PROJECT NUMBER:
ITEM TITLE:
Public Hearing: FY2012 Proposed Budget
MEETING NOTES
~jfac~ ~
Community Item/Presentations Presenter Contact Info.lNotes
CLERKS OFFICE FINAL ACTION
DATE: E-MAILED TO SENT TO SENT TO NOTES INITIALS
STAFF AGENCY APPLICANT
Special Notice of Public Hearing
Proposed Budget for Fiscal Year 2012
City of Meridian, Idaho
A public hearing, pursuant to Idaho Code 50-1002, will be held for consideration of the proposed budget for the fiscal year
from October 1, 2011 to September 30, 2012. The hearing will be held at Meridian City Hall, 33 East Broadway Avenue,
Meridian, Idaho at 6:00 p.m. on Tuesday, August 23, 2011. All interested persons are invited to appear and show
cause, if any, why such budget should or should not be adopted. Copies of the proposed City budget in detail are
available at the City Hall during regular office hours (8:00 AM to 5:00 PM, weekdays). City HaII is accessible to persons
with disabilities. Anyone desiring accommodation for disabilities related to the budget documents or to the hearing,
please contact the City Clerk Office, 888-4433 at least 48 hours prior to the public hearing. The proposed FY2012 budget
is shown below as FY2012 proposed expenditures and revenues.
Irnpact'Fund - ~7
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Fire $ 266,130 $ 45,000 $ 275,000
Police $ 64,748 $ 60,000 $ 65,000
Parks $ 784,972 $ 865,000 $ 620,000
Total Revenue $ 1,115,850 $ 1,270,000 $ 960,000
Expenditures
Personnel and Operating
Fire $ 20,012 $ 20,000 $ 20,000
Police $ -
Parks $ 2,963 $ -
Total Personnel and Operating $ 22,975 $ 20,000 $ 20,000
Capital
Fire $ -
Police $ -
Parks $ 563,483 $ 500,000 $ -
Total Capital $ 563,483 $ 500,000 $ -
Total Carryforward $ - $ 46,666 $ 1,035,167
Total Expenditures $ 586,458 $ 1,066,666 $ 1,055,167
Transfers $ 305.071
Total Expenditures with Transfers $ 891,529 $ 1,066,666 $ 1,055,167
(Use)/Addition of Fund Balance $ 224,321 $ 203,334 $ (95,167)
n
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FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Building Revenue $ 1,965,753 $ 1,870,000 $ 1,808,000
Other Revenue $ 136,127 $ 332,000 $ 130,000
Total Revenue $ 2,101,880 $ 2,202,000 $ 1,938,000
Expenditures
Total Personnel and Operating $ 1,769,624 $ 2,014,072 $ 2,040,786
Total Capital
Total Carryforward $ - $ 150,000 $ 35,000
Total Expenditures $ 1,769,624 $ 2,164,072 $ 2,075,786
Transfers $ 74,541 $ 136,197 $ 80,988
Total Expenditures with Transfers $ 1,844,166 $ 2,300,269 $ 2,156,774
(Use)/Addition of Fund Balance
iCapitatlmprovement Fund - 55 $ 257,714 $ (98,269) $ (218,774)
FY2010 FY2011 FY2012
Actual Ori ginal Budget Pro posed Budget
Revenues
Total Revenue $ 2,981 $ - $ 1,000
Expenditures
Total Personnel and Operating $ - $ - $ -
Total Capital $ 42,923 $ -
Total Carryforward $ - $ 1,678,767
Total Expenditures $ 42,923 $ - $ 1,678,767
Transfers $ (560,000) $ - $ -
Total Expenditures with Transfers $ (517,077) $ - $ 1 678 767
(Use)/Addition of Fund Balance $ 520,058 $ - $ (1,677,767)
__ __ __
_.
En'kefprse Fund r FQ - F~~
_
_ _
_
FY2010 FY2011 FY2012
Actual Ori ginal Budget Proposed Budget
Revenues
Water/Sewer Sales $ 16,827,044 $ 19,200,000 $ 18,500,000
Other Sources $ 13,667,420 $ 4,240,000 $ 4,190,000
Total Revenue $ 30,494,464 $ 23,440,000 $ 22,690,000
Expenditures
Personnel and Operating
Utility Billing $ 672,191 $ 794,295 $ 771,983
Public Works $ 1,982,609 $ 3,628,774 $ 3,129,495
Water $ 5,133,796 $ 5,765,154 $ 5,506,573
Wastewater $ 7,734,115 $ 7,605,890 $ 8,134,890
Total Personnel and Operating $ 15,522,711 $ 17,794,113 $ 17,542,941
Capital
Utility Billing $ - $ - $ -
Public Works $ 58,903 $ 65,920 $ -
Water $ 1,720,233 $ 2,315,600 $ 1,933,000
Wastewater $ 6,433,590 $ 5,181,790 $ 4,746,500
Total Capital $ 8,212,726 $ 7,563,310 $ 6,679,500
Carryforward -Operating $ 1,165,938 $ 966,400
Carryforward -Capital $ 7,223,421 $ 4,951,975
Total Carryforward $ - $ 8,389,358 $ 5,918,375
Total Expenditures $ 23,735,437 $ 33,746,781 $ 30,140,816
Transfers $ 1,068,396 $ 1,310,298 $ 1,694,060
Total Expenditures with Transfers $ 24,803,833 $ 35,057,079 $ 31,834,876
(Use)(Addition of Fund Balance $ 5,690,631 $ (11,617,079) $ (9,144,876)
Total Budget -General Fund {01,08,20)
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Total Revenue $ 27,560,482 $ 27,247,097 $ 27,415,544
Expenditures
Total Personnel and Operating $ 24,796,311 $ 26,764,013 $ 27,563,312
Total Capital $ 865,435 $ 1,670,580 $ 2,917,170
Total Carryforward - 2,851,153 1,705,435
Total Expenditures $ 25,661,745 $ 31,285,746 $ 32,185,917
Transfers $ (888,009) $ (1,446,494) $ (1 775 048)
Total Expenditures with Transfers $ 24,773,737 $ 29,839,252 $ 30,410,869
(Use)/Addition of Fund Balance $ 2,786,745 $ (2,592,155) $ (2,995,325)
Total Btadget -All Funds
FY2010 FY2011 FY2012
Actual Original Budget Proposed Budget
Revenues
Total Revenue $ 61,275,657 $ 54,159,097 $ 53,004,544
Expenditures
Total Personnel and Operating $ 42,111,620 $ 46,592,198 $ 47,167,039
Total Capital
Total Carryforward
Total Expenditures
Transfers
Total Expenditures with Transfers
(Use)/Addition of Fund Balance
$ 9,684,567 $ 9,733,890 $ 9,596,670
$ - $ 11,937,177 $ 10,372,744
$ 51,796,187 $ 68,263,265 $ 67,136,453
$ 0 $ 1 $ -
$ 51,796,187 $ 68,263,266 $ 67,136,453
$ 9,479,469 $ (14,104,169) $ (14,131,909)
The proposed expenditures and revenues for fiscal year 2012 have been tentatively approved by the City
Council and entered in detail in the Journal of Proceedings.
Dated this 5~h day of August, 2011
CITY OF MERIDIAN
PRE-COUNCIL
PUBLIC HEARING SIGN-UP SHEET
®ATE August 23, 2011 STEM # 3
PROJECT NUMBER
PROJECT NAME FY2012 Proposed Budget
-~.pP~., A ~~~21NT NAME FOR AGAINST NEUTRAL
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The City of Meridian provides a wide variety of
services and programs for the City of Meridian.
Most of these services can be divided into one
of two funds. The General Fund is supported
by taxes, fees, and other funding mechanisms
and the Enterprise Fund is funded solely by
user fees. The two funds are maintained and
accounted for separately.
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~~~xv~~.~f~ ~~~c~~~~~~n
• Police & Code Enforcement
• Fire
• Parks & Recreation and
Community Events
• Community Development
(Building Permitting and
Inspections, Planning and
Zoning)
• Economic Development
• Youth Outreach
• Street Lights
~~~1~~~~°~~f'l`~~` .~~`l~k~~
• Water
• Wastewater
• Solid Waste Collection
lrlc3xr~~~~t ~rvi~°~~ t:~l~~:
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• Finance & Purchasing
• Human Resources
• Information Technology
• City Clerk
• Legal'
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- ~ .- ' ' _ ~.a ° The largest percentage of General Fund , ~e ~ v- r ~ F
revenue comes from property tax, in FY2012 it will be 65% of total
income. But it is not the General Fund's only source of revenue. property Tax- 65%
By state statute the City is allowed to increase property tax revenue by • Development Service
°
up to 3% over the prior year in addition to the increase triggered by Fees- 6 /o
new construction. Because the local economy is still in recovery the , General Fees/Misc.- 5%
City has elected to not take the 3% increase for the second year in a Franchise Fees- 4%
!'
row. New construction within the City will increase property tax for ! . Impact fees- 3%
"'
FY2012 by 2%. Intergovernmental
Revenue Sharing- %17
The next largest percentage of General Fund revenue (17%) is in a
category called Intergovernmental. This includes a share of state sales
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tax and liquor sales and partnership with the Meridian Rural Fire ~~ ex~e~1- pro~3exty tax
Department. ;iii [~Y'J.OI?., t-vill Inc ~1 }.;3
million dollars, iet
The General Fund has one source of restricted revenue, impact fees. comparison tl~e Police
Impact fees are collected when a building permit is issued and can only ! bpd 1- i i~e l3ud~efs ~Iortt
be used for capital projects for Parks, Police and Fire. The City is not
;will be $20
2 rnilliori
bud etin an
g g y projects using impact fees in FY2012. .
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i The City has experienced
' i ~ = _ ~ % - ~ '~:: For tax year 2010 Meridian City residents and ~~ commercial growth in 2011.
business owners paid property tax assessed at $12.97 per $1,000 dollars ' However, the Treasure Valley
of property value for ALL taxing districts. Resident homeowners are 'continues to struggle with high
able to exempt the greatest of 50% of the residence value or $89,325 'unemployment along with a
from property tax valuation. depreciating and stagnant
' housing market. This budget is
In 2010 Meridian's portion of the levy was .004089997 or $4.09 per ~! based on very conservative
$1000 of accessed value. Althou h the Cit rs not takin an !
t of ' estimates for new building
!,
the 3% increase the levy rate will go up to an estimated $4.33 per activity, almost zero interest
$1000. i rates, and little or no change in
'. the main revenue streams. For a
This is because the taxable value of property in Meridian has decreased '; detailed forecast and
since the prior taxing period. Value decreases in the subsequent two ' explanation of all the sources of
years have been around 12% annually. For tax year 2011 the decline in ; City revenue see the Revenue
taxable value as a whole was at a much smaller percentage, between Manual on the website-
3%and 4%. As with the last two years residential properties lost more www.meridiancity.org under
value than commercial properties. . the Finance Department-
F 4~~: 4
~~,, , ~
F Budget Development.
2
The following is an illustration of the impact of falling property
values and rising levy rates to the average residential home owner in
Meridian. This is a comparison of taxes paid this year as opposed
to what will be paid next year.
20~~ ao~o
Assessed ',
Value '; $147,726'; $155,600
Hone ~..,!
Owners
Exempilon $73,863 $77,500
Taxable Value i $73,862
I $78,000
Levy Rate 0.004331 0.004090
lax
- $319.90 $319.02'':
-
` ; The total General Fund FY2012 budget
(personnel, operating, and capital) is $30,847,208. The Majority of
the General Fund budget is in personnel.
C'ily of Mcrirlian FYIOIJ
General ~~uncl 11ud~et by f'ralrarrt
Admin Services:
Rec
17%
The arrrount oFproperty ta.x
revenue we will collect in
I~Y1011 will be a(~oui:
$;3`x,000 more than the
revenue we ca~ectecl in
1~`~'2011; this is bec~~rse (:17f,
(9i~, will. called acis3itiaral
taxes clue to crew
canstr~uctiotx that occurred
c~urinl )OIOe
,~
1 <<r;; . ,.,, ri
The City uses the five and ten
year capital improvement plan
to budget annual capital
acquisitions and projects. The
City capital improvement plan
is funded by a combination of
current revenue, impact fees,
donations, partnerships, and
money the City has saved in
fund balance.
. ~~sx ~,5,f~ k ,:.v Ktq j~x, k'~k'.
The City in compliance with
state statue presents a balanced
budget. The City's practice is
that personnel and operating
expenses (on-going expenses)
must be covered by the amount
of annual expected revenue.
The City does not use debt for
interim financing or to finance
assets.
Tl1e l~r~est Uener~l p'uhd
Departments are the public
saFety departmer~is, E'olice
and p'ire,'
The budget is made up of costs the City incurs to maintain the existing I
level of service. A request for a new program or service or to enhance
the existing level of service is called an enhancement. An
enhancement maybe for something that wIll only impact the current
year such as a capital purchase or an on-going item like adding
additional personnel. In the FY2012 General Fund budget focus is ~ ~ -~
generally on improving existing services. _
~ ~ ~ ~'
-
~ ® t~ :
`
°,.' x n ~ ~ " ~ ' ; The Fire Department is adding three '`
~ ..
r }r 'fy
Division Chrefs to increase the number of command level positions ~ ~
~
from five to eight allowing coverage of administrative duties as well as
ensuring 24-7 command response. ~ ,
~ l
f. ~, ~ _~ a,,2 E~=gar ~t~: The Parks
Department must relocate their shop and maintenance building due to
N
the widening of Meridian Road. A piece of land was purchased in
FY2011 so in FY2012 the Ciry is budgeting for the building. The City
also set aside $100,000 for pathway connection projects and $500,000 ~ ~ _ ,. ~ ~ t r, =~
toward the eventual construction of a field house. These items are in '
the City's Capital Improvement Plan with the maintenance shop slated a "`' ~ ~ ~~~' ~ ~°
to use fund balance. °~ ' c , x . { }
~. -_ ~ _ ' ~ _ ~ ~- ~ _ ~ ~; _ ~ Administration is adding two and a half 1'oltce--~ 1 ~ 1
9?,1:
positions. One position is a building maintenance worker for the City ,
Small Grants & Equipment
Hall; the other one and a half positions are to enhance the City's GIS
projects. ? F'ir~_-$!~~a,303.
3 Additional Fire Chiefs
`i F ~ _ { i ~ ~ ,'; Fri .: ~ s i ~~ a t z~: The City is budgeting funds to
conduct a public outreach in southern Meridian with the goal of r I'~rlrs-_;~~ ~ 3'% ~ y ~;
developing land use designations in the comprehensive plan. '; Maintenance
i Building
-t ' _ ~ ~ t ~ ~ #:: Each year part of the budget is devoted to ~ Pathways
replacing equipment. The majority of the replacements are capital ' Field House
replacements; the City also replaces computers and periodically
updates software. For FY2012 the City is budgeting $600,000 for '' Ac#tr2inistt'~t1o11 ~ 1(}l, `~64:
replacements. About half of this is for Police vehicles and computers in ! Additional Building
police vehicles. Another one third is for Fire and Park vehicle and Maintenance Worker
equipment replacement. 1:5 additional GIS
Programmers
The FY2012 General Fund budget also includes a variety of smaller
enhancements. Find the dollar amounts and detail on the City's website ~'latlnin~--;?5,618:
- www.rnerdiancitv.org under the Finance Department under Budget Public Outreach
Development.
4
r,- „~~~< t>~s1 ~~ ty, p
~~~ t ~ € "~ ° ~ i<;. The Ci s Enter rise Fund is
financed through user fees. This is the opposite of the General
Fund where it is generally not feasible to charge fees because the
services are "general" like public safety and parks. The Enterprise
Fund is operated and accounted for in the same manner as a
business with the exception of attempting to generate a profit. The
excess of revenue over expense is used to fund capital projects that
benefit the system. Money from the Enterprise Fund is not used
for operations of the General Fund and visa versa. The Enterprise
Fund does pay for the cost of space in the City Hall and for its share
of support services.
The City Enterprise Fund operates the City's water and sewer
systems. The City also provides solid waste collection however
contracts for this service from Sanitary Services Corporation.
There are two principal sources of revenue; usage revenue for water
and for flows through the sewer system and connection revenue, the
one-time fee paid by a property to connect to the water and sewer
systems.
The costs to maintain and build out the centralized waste water
treatment plant and the cost to maintain and build out the City's
400 miles of sewer lines are the most costly components of the Fund
and earn the highest percentage of revenue.
~ _. ' ~ _ ~ ` ~ . ~ i t "z. ` The Enterprise Fund is dividedinto three
major divisions, Public Works, Water and Wastewater. The Public
Works Department encompasses the engineering, planning and
oversight of Water and Sewer operations and construction as well
as inspection of developer constructed utility infrastructure and plan
review. Utility Billing is part of the Finance Department and does
all the billing for the utility and for the solid waste collection
contractor.
The Water Department maintains the City's 19 wells and 200 miles
of water mains as well as maintaining and monitoring water quality
and pressure. The Wastewater Division is by far the largest
division. This division operates and maintains a centralized
treatment facility as well as over 400 miles of sewer line. The City
has about 27,000 water and sewer accounts.
The Enterprise Fund requested $7.7 million dollars for program and
program enhancements. The majority of request, 86%, is for
equipment or construction projects. Additionally the majority of
the new money, 64%, is directed toward the Wastewater Treatment
Division.
~~ t ",
'.. ~:
Water L>ivzsion--
~r~tQ.(~jy~l~~.
Well Development and
Rehabilitation
Machinery & Equipment
Water Lines
Backflow
Pressure Equalization
WasCewatcer l:)ivrsic~r7-
~~1,9~6,~13e
Treatment Plant Improvements
Sewer Lines
Machinery & Equipment
Reclaimed Lines
l'ia(~lic~ tWar°ks :?nginecfr_rtl,-
Source Water Master Planning
t
.s _.
• Sewer Usage Sales- 52%
• Water Usage Sales- 30%
• Sewer Connection Fees- 8%
• Water Connection Fees- %5
• Misc. Fees- 3%
• Interest- 2%
CNy of Meritlian FY2012 Enterprise Funtl Butlget -
$25,9t6,501(w/o CF)
Public Works
WWTP
52%
Utility Billing
3%
Dater
32
Meridian City Council Meeting
DATE: August 23, 2011 ITEM NUMBER:
PROJECT NUMBER:
ITEM TITLE:
Public Hearing: FY2011 Amended Budget
DATE: E-MAILED TO SENT TO SENT TO NOTES INITIALS
STAFF AGENCY APPLICANT
Special Notice of Public Hearing
Amended Budget for Fiscal Year 2011
City of Meridian, Idaho
NOTICE IS HEREBY GIVEN that the City Council of the City of Meridian will hold a Public Hearing for
consideration of an amendment to the 2011 fiscal year budget by appropriating additional monies received by
the City of Meridian, said hearing to be held at Meridian City Hall, 33 East Broadway Avenue, Meridian, Idaho,
at 6:00 p.m. on Tuesday, August 23, 2011.
Impact Fund - 07
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
Fire $ 345,000 $ 345,000
Police $ 60,000 $ 60,000
Parks $ 865,000 $ 865,000
Total Revenue $ 1,270,000 $ - $ 1,270,000
Expenditures
Personnel and Operating
Fire $ 20,000 $ 20,000
Police $ -
Parks $ -
Total Personnel and Operating $ 20,000 $ - $ 20,000
Capital
Fire $ -
Police $ -
Parks $ 500,000 $ - $ 500,000
Total Capital $ 500,000 $ - $ 500,000
Total Carryforward $ 546,666 $ (5,906) $ 540,760
Total Expenditures $ 1,066,666 $ (5,906) $ 1,060,760
Transfers
Total Expenditures with Transfers $ 1,066,666 $ (5,906) $ 1 060 760
(Use)/Addition of Fund Balance $ 203,334 $ 5,906 $ 209,240
~
Irr~1~
~7a~~ t'~1~
d
F`tar ~'' f '"
r
~
~ ~
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
Building Revenue $ 1,870,000 $ 513,211 $ 2,383,211
Other Revenue $ 332,000 $ 332,000
Total Revenue $ 2,202,000 $ 513,211 $ 2,715,211
Expenditures
Total Personnel and Operating
$ 2,014,072 $ 207,964 $ 2,222,036
Total Capital $ - $ - $ -
Total Carryforward $ 150,000 $ - $ 150,000
Total Expenditures $ 2,164,072 $ 207,964 $ 2,372,036
Transfers $ 136,197 $ 600,722 $ 736,919
Total Expenditures with Transfers $ 2,300,269 $ 808,686 $ 3,108,955
(Use)/Addition of Fund Balance $ (98,269) $ (295,474) $ (393,743)
FY2011 FY2011 FY2011
Ap proved Budget Amendments Prop osed Budget
Revenues
Total Revenue $ - $ -
Expenditures
Total Personnel and Operating $ - $ - $ -
Total Capital $ 1,678,767 $ 1,678,767
Total Carryforward $ -
Total Expenditures $ - $ 1,678,767 $ 1,678,767
Transfers $ - $ (600,722) $ (600 722)
Total Expenditures with Transfers $ - $ 1,078,045 $ 1,078,045
(Use}/Addition of Fund Balance $ - $ (1,078,045) $ (1,078,045)
~nkerr~se Find 2,~Q - S2. i
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
Water/Sewer Sales
Other Sources
Total Revenue
Expenditures
Personnel and Operating
Utility Billing
Public Works
Water
Wastewater
Total Personnel and Operating
Capital
Utility Billing
Public Works
$ 19,200,000 $ 19,200,000
$ 4,240,000 $ 8,480 $ 4,248,480
$ 23,440,000 $ 8,480 $ 23,448,480
$ 794,295 $ - $ 794,295
$ 3,628,774 $ 894,001 $ 4,522,775
$ 5,765,154 $ (519,043) $ 5,246,111
$ 7,605,890 $ (481,853) $ 7,124 037
$ 17,794,113 $ (106,895) $ 17,687,218
$ - $ - $ -
$ 65,920 $ (15,000) $ 50,920
Water $ 2,315,600 $ 127,000 $ 2,442,600
Wastewater $ 5,181,790 $ 25,000 $ 5,206,790
Total Capital $ 7,563,310 $ 137,000 $ 7,700,310
Carryforward -Operating $ 1,165,938 $ (655,572) $ 510,366
Carryforward -Capital $ 7,223,421 $ (2 801 608) $ 4 421 812
Total Carryforward 8,389,358 (3,457,180) 4,932,178
Total Expenditures $ 33,746,781 $ (3,427,075) $ 30,319,706
Transfers $ 1,310,298 $ - $ 1,310,298
Total Expenditures with Transfers $ 35,057,079 $ 3,427,075) $ 31 630 004
(Use)/Addition of Fund Balance $ (11,617,079) $ 3,435,555 $ (8,181,524)
FY2011 FY2011 FY2011
Approved Budget Amendments Proposed Budget
Revenues
Total Revenue $ 27,247,097 $ 251,868 $ 27,498,965
Expenditures
Total Personnel and Operating $ 26,764,013 $ 4,429,202 $ 31,193,215
Total Capital $ 1,670,580 $ 760,577 $ 2,431,157
Total Carryforward 2,851,153 (532,718) 2,318,435
Total Expenditures $ 31,285,746 $ 4,657,061 $ 35,942,807
Transfers $ (1,446,494) $ - $ (1 446 494)
Total Expenditures with Transfers $ 29,839,252 $ 4,657,061 $ 34,496,313
(Use)/Addition of Fund Balance $ (2,592,155) $ (4,405,193) $ (6,997,348)
Total Budget -All 'Funds __
__
FY2011 FY2011 FY2011
Ap proved Budget Amendments Proposed Budget
Revenues
Total Revenue $ 54,159,097 $ 773,559 $ 54,932,656
Expenditures
Total Personnel and Operating $ 46,592,198 $ 4,530,271 $ 51,122,469
Total Capital $ 9,733,890 $ 2,576,344 $ 12,310,234
Total Carryforward $ 11,937,177 $ (3,995,804) $ 7,941,373
Total Expenditures $ 68,263,265 $ 3,110,811 $ 71,374,076
Transfers
$ 1 $ - $ 1
Total Expenditures with Transfers $ 68,263,266 $ 3,110,811 $ 71,374,077
(Use)lAddition of Fund Balance $ (14,104,169) $ (2,337,252) $ (16,441,421)
Expenditure of the monies will be in accordance with the provisions authorized by the amendment
of the budget.
Publication dates of the notice of the Public Hearing are the 8th and the 15th of August 2011 in
the Valley Times. ~, ~; 5
Dated this 5th of August, 2011 ~ > ~ ~ ~6~pO"0`°~~ 7~xx'
~ Y.G ..O PUH. 4. Y'
Y~f U
L. Honl~i -City"~r' ~cg~ ~~~~~~ o"
Y v,
g~q, rn4
' ~~ 2L~S f k s'~ ~~ ~iS
~~~t G~ I ~{ ~,~i
CITY OF MERIDIAN
PRE-COUNCIL
PUBLIC HEARING SIGN-UP SHEET
®ATE August 23, 2011 ITEM #
PROJECT NUMBER
4
PROJECT NAME FY2011 Amended Budget
PLEASE PRINT NAME FOR AGAINST NEUTRAL
~..~ - ~; ,
14.8 ~~ ep a ,€
~f
Meridian City Council Meeting
DATE: August 23, 2011 ITEM NUMBER:
PROJECT NUMBER:
ITEM TITLE:
FY201 1 Initial GASB (Governmental Accounting Standards Board) Fifty-Four Fund
Balance Policy Adoption
MEETING NOTES
k
/~y~ ~
~~
Community Item/Presentations Presenter Contact Info./Notes
CLERKS OFFICE FINAL ACTION
DATE: E-MAILED TO SENT TO SENT TO NOTES INITIALS
STAFF AGENCY APPLICANT
CITY of MERIDIAN
FUND BALANCE POLICY
Department of Finance -draft August 2011
Purnose
The purpose of this policy is to establish guidelines as per GASB 54 to categorize the City governmental
fund balances from the current 3 categories to the new 5 categories. These fund balances are essential to
maintain adequate levels to provide financial stability from unforeseen revenue fluctuations,
unanticipated expenditures and ensure the City has sufficient cash flows.
Fund Balance Desienations
1. NONSPENDABLE Fund Balance
This fund balance is for those assets that are non cash or legally or• conhacttial~y required to be
maintained intact. Such as inventory, long term loans receivable, property held for sa]e, endowment
or permanent fund principal and prepaid items.
2. RESTRICTED Fund Balance
This fund balance is constrained for a specific purpose and Legally restricted by external parties.
Such as State or Federal agencies.
3. COMMITTED Fund Balance
This fund balance constraint is self imposed by the City Council. Formal action is required by City
Council to commit funds and must occur prior to year end; however, the actual dollar amount may
be determined in the subsequent period.
4. ASSIGNED Fundl3alance
This fund balance is ~iritended for specific purpose;and the authority to "assign" is delegated to the
City Chief Financial Offreer. Formal action is not necessary to impose, remove or modify an
Assigned Fund Balance.'' '.
5. UNASSIGNED Fiord Balance:...
Thr~ i§ `the remaining fiord balance that had. no internal or external restrictions. Unassigned amounts
are "available for any purpose. Although there is generally no set spending plan, there is a need to
maintai`.tr'a certain funding level. The unassigned fund balance is commonly used for emergency
expenditdresorrwerves nee~~d to ensure cash flow.
GASB refers to a minimum'fund balance as a Stabilization Arrangement. The City has established the
practice of reserving 4 months of the current year budget of persomlel and year to year operating costs as
the amount needed to reserve to ensure we have sufficient cash flow to maintain services between
property tax receipts. This reserve will be in the unassigned fund balance unless the City Chief
Financial Officer designates otherwise.
SpendinE Fund Balance
GASB recommends the restricted, committed, assigned are spent first followed by the unassigned. The
City will follow this rule unless Council approves to do otherwise thru the budget process or the capital
improvement plan.
GOVERNMENTAL BALANCE SHEET
GASB 54 Fund Balance Designation changes
Old Designations Govermental
Fund Balance FY2010
Reserved:
Impact Fund 1,964,241
Captal Projects Fund 2,519,705
Police Debt Service -
Designated for public safety purchases 2,070,983
Unreserved 19.645 034
TOTALS 26 199 963
No[e:
minimum fund balance reserve is in the Unassigned
New Designations Govermental
Nonspendable
Fire Trust Fund 4,078
Prepaid items 206,455
Restricted
~v Impact Fund
Grant Fund 1,964,241
-
/v Debt Service -
Committed:
Budget of Fund Balance -
Commitments ... 216,799
Fund BalapGe Budget for Carryfonvard 3,009,195
Capital Projects Funtl 2,519,705
Public Safety Fond 2,070, 903
Fund 16,208,507
Meridian City Council Meeting
DATE: August 23, 2011 ITEM NUMBER: 6
PROJECT NUMBER:
ITEM TITLE:
Executive Session per Idaho State Code 67-2345(1) (bJ - To Consider the Evaluation,
Dismissal or Disciplining of, or to Hear Complaints or Charges Brought Against, a Public
Officer, Employee, Staff Member or Individual Agent, or Public School Student
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 Special Meeting A-ugust 23, 2011
A meeting of the Meridian City Council was called to order at 6:00 p.m., Tuesday, August 23,
2011, by Mayor Tammy de Weerd.
Members Present: Mayor Tammy de Weerd, Brad Hoaglun, David Zaremba, Keith Bird and
Charlie Rountree.
Item 1: Roll-call Attendance:
Roll call.
X David Zaremba X Brad Hoaglun
X Charlie Rountree X Keith Bird
X Mayor Tammy de Weerd
2. Adoption of the Agenda
Hoaglun: Move to approve the amended agenda.
Rountree: Second.
ALL AYES. MOTION CARRIED.
3. Public Hearing: FY2012 Proposed Budget
4. Public Hearing: FY2011 Amended Budget
5. FY2011 Initial GASB (Governmental Accounting Standards Board) Fifty-Four
Fund Balance Policy Adoption
6. Executive Session per Idaho State Code 67-2345(1)(b) - To Consider the
Evaluation, Dismissal or Disciplining of, or to Hear Complaints or Charges
Brought Against, a Public Officer, Employee, Staff Member or Individual Agent, or
Public School Student
~ _ _ ~_ ~_~
(Due to Audio Equipment failure no recording available.)
De Weerd: I would entertain a motion to go into Executive Session.
Hoaglun: So moved.
Bird: Second.
Roll Call: Bird, aye; Zaremba, aye; Rountree, aye; Hoaglun, aye.
ALL AYES. MOTION CARRIED.
Executive Session: Into at 6:35 p.m. and out of at 7:00 p.m.
De Weerd: Okay, Council, I would entertain a motion to come out of Executive Session.
Meridian City Council
October 4, 2011
Page 2 of 23
Zaremba: So moved.
De Weedr: I have a motion and a second to come out of Executive Session. All those in favor
say aye. All ayes. Motion carried.
MOTION CARRIED: ALL AYES.
De Weerd: Do I have a motion to adjourn our special meeting.
Rountree: So moved.
Bird: Second.
De Weerd: All those in favor say aye. All ayes.
MOTION CARRIED: ALL AYES.
MEETING ADJOURNED AT 7:00 P.M.
C'; cau.url /~l yi
~~D A U~~s~ / 0 ~ ~~ ~ aoll
l
.,s~ DATE APPROVED
Gty of .~ '~ ~,~ /~
''`C L. HOLMAN, CITY CLERK
a~ 5E,AL ti
~ ~~
r~~ °f tb E ~S~~~c
~rR