Budget FY10/FY11

CITY OF BOISE
FY 2010/2011 Two Year Budget

Table of Contents (pdf 24kb)
Entire Budget Workshop Workbook (pdf 6458kb)
Key Documents (pdf 420kb)

Budget Overview
  • Mayor's Budget Transmittal Letter (pdf 93kb)
    The Mayor’s Transmittal Letter is a synopsis of the City’s budget priorities, strategic initiatives that will be focused on for FY 2010 and FY 2011.
  • Executive Summary (pdf 107kb)
    The Executive Summary provides an overview of the key economic assumptions that are the basis for the budget, outlines the City’s key financial objectives, and reviews the citywide and General Fund resources and expenditures.
  • City's Strategic Plan (pdf 300kb)
    The City’s Strategic Plan serves as the City’s guide to providing services to the citizens of Boise. To develop the Strategic Plan, the City used strategy map approach to identify the City’s mission statement, values, and focus areas.
  • Citywide Organizational Chart (pdf 19kb)
    The Citywide Organizational Chart is an overview of how departments are structured within the City.
Adoption
  • City Council Budget Workshop Actions  (pdf 27kb)
    The City Council Budget Workshop Actions is the list of motions approved by City Council during the Budget Workshop and are reflective of the items mentioned in the Mayor’s Transmittal Letter.
  • Public Hearing Notice  (pdf 17kb)
    By statute, citizens have an opportunity to comment on the budget before it is formally adopted. The statute requires the City to publish the Public Hearing Notice prior to the actual date of the public hearing. The Public Hearing Notice is a summary by department and fund of the City’s proposed expenditures and revenues.
  • Public Hearing Presentation  (pdf 361kb)
    The Public Hearing Presentation provides a lot of useful information to the public. The presentation reviews the budget development process, highlights services and programs that are included in the budget proposal, and relates the highlights to the budgetary impact. The presentation also gives a high level overview of the property tax process, since it is such a large part of the General Fund budget and of significant interest to the public.
  • Budget Ordinance  (pdf 241kb)
    The Budget Ordinance is the official adoption of the budget authorizing the City to appropriate for expenses and revenues and to levy property taxes. The City is required to pass an appropriation ordinance at the beginning of each fiscal year, which is October 1.
Summary

Revenues and Expenditures
The documents in this section contain financial summaries of the City’s budget. There are two different formats: Funds by Type and by Service Group. The Funds by Type reports summarize revenues and expenditures by major categories for each of the City’s funds. The Service Group reports summarize revenues and major expenditure categories for each of the service groups within each City department.

Service Alternatives
The Service Alternative report below details the Mayor’s Recommendations for additional services or programs to be included in the FY 2010 and FY 2011 budget.  The City Council considers these recommendations for approval and approves them by motion. See the City Council Budget Workshop Actions for approval detail.

Citywide Performance Measures (pdf 12kb)

Financial Planning and Strategy

Long Term Financial Planning (LTFP)

Revenues

  • Revenue Manual (pdf 86kb)
    The Revenue Manual is a comprehensive look at the City’s General Fund and Capital Fund revenue portfolio. The report includes assumptions and projections for each major category of revenues.
  • Mayor's Proposed Fee Increases (pdf 30kb)
    The Mayor's Proposed Fee Increases report explains the types of user fees, reviews cost recovery assumptions and projections, and identifies proposed fee increases.

Reserves/Contingencies

  • Fund Balance/Retained Earnings Summary  (pdf 56kb)
    The Fund Balance/Retained Earnings Summary provides detail of the reserves, designations and contingencies for each fund.
  • FY 2010/2011 Two Year Fund Analysis  (pdf 35kb)
    The FY 2010/2011 Two Year Fund Analysis is the financial analysis of changes in fund balance for the proposed FY 2010 and FY 2011 budget years.
  • Contingency Accounts  (pdf 16kb)
    The Contingency Account report is the list of General Fund contingency accounts and corresponding proposed budget amounts for FY 2010 and FY 2011.
Capital Improvement Plan and Debt Strategy

Capital Improvement Plan

  • Mayor's Recommended Capital Improvement Plan  (pdf 205kb)
    The Mayor’s Recommended Annual Capital Improvement Plan explains the capital planning and budgeting process, and details the capital revenues and expenditures by fund and strategic planning focus area.
  • FY 2010/2011 Capital Improvement Project Detail (pdf 290kb)
    The Capital Improvement Project Detail report contains project description, justification, fiscal and operating impact information by department and fund.
  • FY 2010 Annual Capital and Operating Costs  (pdf 20kb)
    The FY 2010 Annual Capital and Operating Costs report gives detail by project of the annual funding sources and operating costs.
  • FY 2011 Annual Capital and Operating Costs  (pdf 20kb)
    The FY 2011 Annual Capital and Operating Costs report gives detail by project of the annual funding sources and operating costs.
  • Six Year Capital Summary  (pdf 124kb)
    The Six Year Capital Summary gives the capital and operating costs for the Mayor’s recommended capital projects by fund, department, and project.

Debt Strategy

  • Debt Strategy Report and Schedules  (pdf 97kb)
    The Debt Strategy report includes the City’s debt policy, capacity, and current debt ratios, along with the City’s debt strategy.
Budget Development and Adoption Process
Background Information
  • About the Boise Community (pdf 48kb)
    This document provides demographic and statistical information about Boise and the surrounding area.  Services Boise Provides in a Typical Week is a statistical look at the services offered to citizens daily.  
  • City Financial System (pdf 38kb)
    The City Financial System overview explains the City’s financial structure including the accounting basis, fund types and definitions.
  • Idaho Code Sections Related to City Budgeting and Finances  (pdf 133kb)
    The Idaho Code supplies background information as it applies to the City’s budgeting process.
  • Glossary and Acronyms of Key Budget Terms (pdf 121kb)
    The Glossary and Acronyms provide definitions and abbreviations of terms used in the budget documents