CITY OF MERIDIAN FY08
BUDGET HEARING
Mayor – Tammy de Weerd
Council President – Joe Borton
Council Vice President – Charlie Rountree
Council – Keith Bird
Council – David Zaremba
City of Meridian Total FY08 Budget Request
$85,450,320
Carry
Forward,
$25,662,922,
30%
Capital
Outlay,
$20,533,578,
24%
Personnel,
$22,708,455,
27%
Operating,
$16,545,363,
19%
Total City of Meridian Est FY08 Revenue $85,450,320
Use of Enterprise
Fund Balance
35%
Property tax
17%
Government
Sharing
6%
Use of GF Balance
9%
Utility
Connections
8%
Water/Sew er
Usage
13%
Interest
1%
Other
7%
Building Permits
4%
City of Meridian Total FY08
Personnel & Operating Budget Request
$39,253,819
Water/Sewer
Operations
37%
Development
Services
10%
City Admin
6%
Parks
5%
Public Safety
42%
City of Meridian Total FY08 New Capital Outlay
Request - $20,533,578
City Admin,
$6,189,616
Water/Sewer
Construction
, $11,352,443
Public Safety,
$1,399,035
Development
Services,
$45,848
Parks ,
$1,546,636
FY08 Carry Forward from FY07 $25,662,922 (Does
not include $9 million for City Hall)
$25,000,000
$20,000,000
$15,000,000
$22,862,967
$10,000,000
$5,000,000
bl
ic
Pu
p
De
ve
lo
$27,000
Sa
fe
ty
$158,000
Se
rv
ic
es
in
$52,000
Ad
m
W
at
er
/S
ew
er
$200,000
CI
P
$2,362,955
Pa
rk
s
$0
General Fund
• The City’s general fund is used to provide
services such as public safety, parks and
recreation and building inspections. The largest
component of the General Fund is Public Safety,
it is 79% of the City’s General Fund personnel
and operating budget.
• 63% of the Unrestricted General Fund is from
property tax revenue. We still don’t have final
property tax numbers from Ada County
• Restricted revenue sources include impact fees
(restricted by statute), and Development
Services revenue (restricted by the City Council)
City of Meridian Est FY08 TOTAL General Fund
Revenue $36,683,252
Building Permits
9%
Impact Fees
5%
Other
Interest
2%
Use of Fund Balance
20%
Service Charges 1%
6%
Devlp Serv Fees
2%
Government Sharing
15%
Property tax
40%
City of Meridian Est FY08 General Fund Unrestricted New
General Fund Revenue $23,230,159
Service
Charges
9%
Other
2%
Interest
2%
Property Tax
63%
Government
Sharing
24%
Total Property Tax Revenue Highlighting New Construction Portion
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
Total Property Tax Revenue
Portion of Revenue New Construction
New Construction Portion
$16,000,000
$2,500,000
Total Property Tax Revenue
$18,000,000
$0
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
FY03
FY04
FY05
FY06
FY07
Est FY08
Property Tax
City of Meridian Levy Rate History
• In spite of
the credit for
new
construction,
increases in
taxable
value have
resulted in
Meridian’s
levy rate
decreasing
in over the
last several
years.
0.003200000
0.003100000
0.003000000
0.002900000
0.002800000
0.002700000
0.002600000
0.002500000
FY03
FY04
FY05
FY06
FY07
Est FY08
City of Meridian Taxable Value History
$6,000,000,000
$5,000,000,000
$4,000,000,000
$3,000,000,000
$2,000,000,000
$1,000,000,000
$0
FY03
FY04
FY05
FY06
FY07
Est FY08
POLICE
IMPACT FEE REVENUE
Fees Collected FY07 Dec 06- July 07
Estimated Fees - August 07- September 07
Total Estimated FY07
Revenue Budgeted FY08
Total Estimated 9/30/2008
$88,243
$25,000
$113,243
$120,000
$233,243
POLICE DEPARTMENT
IMPACT FEE ELIGIBLE PROJECTS
Not Budgeted
Fire Station #5 -Initial Rural Fire Funding
$1,200,000
5%
$60,000
City Will Spend General Fund and Impact Fees
Mobile Command Trailer
Spent in FY08
Total Impact Fee Eligible Projects
$60,000
$60,000
$1,260,000
31%
$18,600
$18,600
$78,600
$0
$113,243
$0
$113,243
10/01/07 Year Fire Fund Bal
FY08 Revenue
FY08 Budgeted Projects
9/30/08 Fund Balance
FY08 YE Fund Bal Post Eligible Projects
$113,243
$120,000
$18,600
$214,643
$154,643
10/01/06 Year Police Fund Balance
FY07 Projected Impact Fee Revenue
FY07 Budgeted Projects
9/30/07 Unbudgeted Fund Balance
Cost
% Eligible
$ Eligible
FIRE
IMPACT FEE REVENUE
Fees Collected FY07 Dec 06- July 07
Estimated Fees - August 07- September 07
Total Estimated FY07
Revenue Budgeted FY08
Total Estimated 10/1/2006 to 9/30/2008
$383,924
$100,000
$483,924
$462,000
$945,924
FIRE DEPARTMENT
IMPACT FEE ELIGIBLE PROJECTS
Not Budgeted
Training Tower - completed FY07 - Initial Rural Funding
Eligible FY08 & Budgeted
Fire Station #5 -Initial Rural Fire Funding
City Will Spend General Fund and Impact Fees
Fire Engine Station #5
Fire Station #5 base radio
Opticom
Mobile Command Trailer
Spent in FY08
Total Impact Fee Eligible Projects
10/01/06 Year Fire Fund Balance
FY07 Projected Impact Fee Revenue
FY07 Budgeted Projects
9/30/07 Unbudgeted Fund Balance
Cost
$
% Eligible
$ Eligible
$1,400,000
31%
$434,000
$1,200,000
95%
$1,140,000
$443,260
$4,900
$18,000
$60,000
$526,160
3,126,160
100%
100%
100%
31%
$443,260
$4,900
$18,000
$18,600
$484,760
$2,058,760
$0
$483,924
$0
$483,924
10/01/07 Year Fire Fund Bal
FY08 Revenue
FY08 Budgeted Projects
9/30/2008 Fund Balance
FY08 YE Fund Bal Post Eligible Projects
$483,924
$462,000
$484,760
$461,164
($1,112,836)
PARKS
IMPACT FEE REVENUE
Fees Collected FY07 Oct 06- July 07
Estimated Fees - August 07- September 07
Total Estimated revenue for FY07
Revenue Budgeted FY08
Total Estimated Revenue 10/01/06 - 9/30/2008
$805,620
$156,000
$961,620
$1,262,042
$2,223,662
PARKS DEPARTMENT
BUDGETED TO SPEND
Messina Meadows Park Construction
Season's Park Construction
Champion Park Construction
Hero's Park Construction
Kiwanis Park Construction
Settlers Park Youth Baseball
Amendment MYB
Settlers Park Construction
Bear Creek Development
Borup Property Construction
Adventure Island
William Watson Neighborhood Park
Settlers Park Maint Building
Park Land Purchase Account
FY07 Budget
$170,500
$153,739
$4,630
$248,809
$355,008
$1,447,899
$172,000
$321,147
$19,246
$10,000
$264,078
FY07 Spent YTD 7/31/2008
FY08 Budget
$3,704
$43,384
$909
$46,898
$281,084
$1,633,966
$16,662
$21,802
$262,381
Total Expenses
$1,000,000
$4,167,055
$3,351
$2,314,140
$356,000
$274,750
$29,411
$300,000
$960,161
10/01/06 Fund Balance
FY07 Projected Impact Fee Revenue
FY07 Budgeted Projects
9/30/07 Unbudgeted Fund Balance
$3,481,254
$961,620
$4,167,055
$275,819
10/01/07 Fund Balance
FY08 Projected Revenue
FY08 Budgeted Projects
9/30/08 Unbudgt Fund Bal
$275,819
$1,262,042
$960,161
$577,700
City of Meridian FY08 General Fund Personnel and
Operating Budget by Department - $20,909,350
Administration
12%
Parks
9%
Police
48%
Fire
31%
Public Safety
Makes up 42% of the entire City operating
budget and 79% of the General Fund
operating budget.
Police – FY08 operating budget request $9,959,272
Fire – FY08 operating budget request $6,490,931
POLICE DEPARTMENT
Operating and Personnel budget request
is 48% of total General Fund PC – OE
FY08 Budget Request.
FY08 Budget Enhancement Request totals
$1,267,056
Requested FY08 Personnel Additions to
Police Department
5.5 FTE - $404,793
Narcotics Officer
Community Services – Sergeant and
Services Coordinator
Code Enforcement Officer
School Resource Officer
Part-time Animal Adoption Coordinator
FY08 Operating and Capital Requests
for Police Department
$862,263
• Digital Radios - $305,000 offset $180,000
grant revenue
• $250,000 toward Firearms Range
• Vehicles for New Positions
• Mobile Command Trailer shared with Fire
• Various equipment
FIRE DEPARTMENT
FY08 Operating and Personnel budget
request is 31% of the Total General Fund
PC – OE Budget Request.
FY08 Enhancement Request totals
$1,957,269
Requested FY08 Additions to Fire
Department
Fire Station #5 – Personnel and Operating - $884,856
(reimbursed by Rural Fire District First Year)
Fire Engine for Station #5 - $443,260 (Impact Fees)
Three Additional Fire Fighters to Increase Staffing and
Reduce Overtime - $297,273
Various Equipment - $179,870 ($41,500 impact fees)
Various operating equipment - $22,800
PARKS DEPARTMENT
FY08 Operating and Personnel budget request
is 9% of the total General Fund PC – OE Budget
Request.
FY08 Enhancement Request totals $1,973,609.
Parks Department in includes maintenance and
development of parks and also recreation. The
recreation department offers a variety of classes,
summer camp programs, sports leagues, and
special events.
Requested FY08 Additions to Parks
Department
Purchase of Park Land – Impact Fees $300,000
Park Development – Impact Fees - $644,161
Park Development – General Fund - $582,900
Personnel - $205,623 – 3 Park Maintenance and
2 Recreation Positions
Various Operating Maintenance Items– General
Fund - $108,600
Recreation Program Operating Increases $24,100
CITY ADMINISTRATION
Includes
Department of Financial Management – Split with
Enterprise Fund
Human Resources – Split with Enterprise Fund
Information Technology – Split with Enterprise Fund
Mayor and Council
City Clerk – Split 25% with Planning Department
Legal – Split with Development Services
FY08 Operating and Personnel Budget Request is 12%
of the total General Fund PC – OE Budget Request.
FY08 Budget Enhancement Request is $6,530,195
Requested FY08 Additions to Administration
Personnel - $154,536 – All Split with Other
Funds
Accounting Specialist
IT Help Desk Technician
Part- Time Attorney
Percentage of Building Maintenance
Position
Requested FY08 Additions to Administration
City Hall - $6,000,000
Training/HR Support - $72,000 – (split
with Enterprise)
Accounting and IT Software and Support $86,750 – (split with Enterprise)
Community Activities - $10,000
Detox Center Seed Money - $56,000
Various Equipment - New City Hall
Telephone – Copy Machine Lease
GENERAL FUND
NEW REVENUE
$23,130,159
RE-APPROPRIATED FUND BALANCE
TOTAL
$5,613,806
$28,743,965
PERSONNEL
$16,162,835
OPERATING
$4,723,615
CAPITAL OUTLAY
$7,609,266
ADDITION TO FUND BALANCE
CARRY FORWARD
TOTAL
$0
$248,249
$28,743,965
-
Capital Improvement Fund
NEW REVENUE
$100,000
RE-APPROPRIATED FUND BALANCE
$100,000
TOTAL
$200,000
OPERATING
CAPITAL OUTLAY
CARRY FORWARD
TOTAL
$200,000
$200,000
Impact Fees - Restricted General Fund
NEW REVENUE
$1,962,000
RE-APPROPRIATED FUND BALANCE
$1,780,627
$3,742,627
PERSONNEL
$0
OPERATING
$22,900
CAPITAL OUTLAY
$1,424,621
ADDITION TO FUND BALANCE (Police)
CARRY FORWARD
TOTAL
101,400
$2,193,706
$3,742,627
-
Development Services Fund – Those General
Fund Functions Related to Serving Development –
Funded by Development Fees
Building Department – Building Permits
Planning Department – Comprehensive Plan
Compliance and Assistance
Economic Development
Any Excess is Transferred to the Capital
Improvements Fund
For FY08 Moved Street Lights and Code
Enforcement - $543,834- back to the General
Fund
Development Services Revenue History
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
08
07
B
ud
E
ge
tF
st
F
Y
Y
06
FY
05
FY
04
FY
03
FY
02
FY
FY
01
$0
Residential Building Permit Sales
450
400
350
300
250
200
150
100
50
0
O
ct
N
ov
D
ec
Ja
n
Fe
b
M
ar
A
pr
il
M
ay
Ju
ne
Ju
ly
A
ug
S
ep
t
Fund is used
to account for
operations
that are
directly
related to
development
– Planning
Department
and Building
Department.
Revenue is
VERY
development
dependant.
Development Services Fund
FY2005
FY2006
FY2007
Development Services Revenue to Base Budget
Building Department - Revenue to Base Budget
$6,000,000
$5,000,000
Revenue
$4,000,000
Base
$3,000,000
$2,000,000
$1,000,000
$0
Actual FY02 Actual FY03 Actual FY04 Actual FY05 Actual FY06
Projected
FY07
Planning Department Revenue - Base Budget
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
Moved Code
Enforce and Street
Lights back to
General Fund for
FY08
Revenue
Planning Base
Other
Actual
FY02
Actual
FY03
Actual
FY04
Actual
FY05
Actual
FY06
Projected
FY07
Development Services Fund FY08
Budget Enhancement Requests
FY08 Budget Enhancement Request $180,559
Share of Other Fund Enhancements and
Share of New City Furniture and
Telephone - $165,359
Economic Development - $5,000 GIS
Planning Initiative and $10,200 Economic
Development Contract Increase
DEVELOPMENT SERVICES FUND
NEW REVENUE
$3,952,000
RE-APPROPRIATED FUND BALANCE
TOTAL
$44,659
$3,996,659
PERSONNEL
$1,243,833
OPERATING
$2,548,978
CAPITAL OUTLAY
$45,848
ADDITION TO CIP FUND BALANCE
CARRY FORWARD
TOTAL
$0
$158,000
$3,996,659
-
Enterprise Fund
Fund is used to account for the business functions of the City –
those activities that be funded by user charges.
Water
Sewer
Two components within the overall umbrella of providing utility
services
The operations side – the revenue and cost associated with
water and sewer usage. The operations base budget
consists of personnel and operations cost needed to provide
customers with water and sewer.
The construction side – the revenue and cost associated
with constructing capital infrastructure such as sewer and
water line, wells and the wastewater treatment plant.
Operations Revenue and Base
• The base budget includes the personnel and operating cost
incurred to keep the sewer plant and the water department operating
on a day to day basis.
• Water utility accounts increased about 5% in the period June 2006
to June 2007. In contrast during the corresponding time period from
2005 to 2006 accounts increased about 15%.
Enterprise Fund Utility Sales and Operating
Revenue
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
Base Budget
$4,000,000
Operating Revenue
$2,000,000
$0
Actual
FY01
Actual
FY02
Actual
FY03
Actual
FY04
Actual
FY05
Actual
FY06
Est FY07
Construction Revenue and Budgeted Capital Outlay
Waterlines
Sewer lines
Wastewater Treatment Plan
Lift Stations
Wells
Reservoirs
Enterprise Fund Capital Projects Revenue and
Budgeted Capital Projects
$20,000,000
$18,000,000
Capital Proje cts
Re v e nue
$16,000,000
$14,000,000
Capital Proje cts Budge t
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
Actual
FY01
Actual
FY02
Actual
FY03
Actual
FY04
Actual
FY05
Actual
FY06
Est FY07
City of Meridian Enterprise Fund Total Proposed
FY08 Budget - $48,767,067
Public Works
5%
Utility Billing
1%
Carryforward
47%
WWTP
28%
Water
19%
City of Meridian - Enterprise Fund Total FY08 Budget
Request $48,767,067
$20,000,000
$18,000,000
$16,000,000
Base Budget
$14,000,000
Capital
$12,000,000
Carryforward
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
Public Works
Utility Billing
Water
WWTP
Public Works Department – FY08
Budget Enhancement Request $245,210
Engineering Technician - $62,179
Building Maintenance Technician – ½ of
cost - $14,213 – partial year
New City Hall Phone – Work Stations –
Misc Supplies - $168,818
Water Department – FY08 Budget
Enhancement Request - $3,981,559
Staff - (1.5) - $124,593 – Water Operator IV and
Part Time Receptionist to Full Time
Phase II Additional Water Building Construction
Funding - $775,000
Well/Waterline Construction - $1,715,000
Consulting - $105,000
Expand Retrofit Meters to Radio Read - $90,800
New Ground Reservoir - $1,000,000
Other - $171,166
Waste Water Treatment Plant – FY08
Budget Enhancement Request - $7,954,100
Tertiary Filters - $2,000,000
Plant Optimization - $1,130,000
Addition to South Area Trunk and Lift Station $1,900,000
Black Cat Trunk Phase #4 - $1,500,000
Reuse Program- $650,000
Additional Staff- Pretreatment Inspector and
WWTP Mechanic - $147,134
Equipment, Line Extensions, Misc - $ 626,966
ENTERPRISE FUND
NEW REVENUE
$18,876,725
RE-APPROPRIATED FUND BALANCE
$29,890,343
TOTAL
$48,767,068
PERSONNEL
$5,270,832
OPERATING
$9,280,822
CAPITAL OUTLAY
$11,352,447
ADDITION TO FUND BALANCE
CARRY FORWARD
TOTAL
$0
$22,862,967
$48,767,068
-
GENERAL FUND FY07 BUDGET AMENDMENT
Increase Revenue
$888,587
Increase Personnel Expense
$53,896
Increase Operating Expense
Decrease Operating Expense
$310,418
$718,520
Increase Capital Outlay
$630,883
Net Change to Fund Balance
$611,910
Noteworthy
$700,000 not spent Locust Grove Overpass
$590,000 Parks Donations
IMPACT FEE FY07 BUDGET AMENDMENT
Increase Revenue
Increase Capital Outlay
Net Change to Fund Balance
$0
$632,363
-$632,363
DEVELOPMENT SERVICES FUND FY07 BUDGET
AMENDMENT
Increase Revenue
Increase Operating Expenses
Net Change to Fund Balance
$7,712
-$7,712
$0
ENTERPRISE FUND FY07 BUDGET AMENDMENT
Increase Revenue
$0
Increase Personnel Expense
$34,303
Increase Operating Expense
$3,712,441
Increase Capital Outlay
$1,487,030
Net Change to Fund Balance
Noteworthy
-$5,199,471
Developer sewerline reimbursements $3.7 million
Construction project costs increased $7.9 million
Reduced FY06 Carryforward $6 million
Prepared by the City of Meridian
Department of Financial Management and
Planning
For More Information call City Hall
at 888 – 4433, email us at
kilchens@meridiancity.org or check out
our City of Meridian website at
www.meridiancity.org – Finance
Department