Finance - Budgets - Budget Report - 08/22/2017 CITY OF EAGLE
BUDGET REPORT
FISCAL YEAR 2018 (2017-2018)
Adopted by Eagle City Council
August 22, 2017
Prepared by:
Stan Ridgeway, Mayor
Sharon K. Bergmann, City Clerk/Treasurer
Page 2 of 12 I. EXECUTIVE SUMMARY:
The FY 17/18 Budget for the City of Eagle was adopted by the City Council on August 22,2017.
The FY 2018 Budget Report is intended as a working document for the Mayor, City Council, staff and members of
the community.
This report provides summary information regarding the FY 17/18 Budget. The Budget included in this report reflects the continuation
of many previous City programs.
As a means of developing this future course of action, this Budget along with future budgets, will be presented
by accounting Fund, Object and Subobject.
1. General Fund: This fund is the primary revenue and expenditure category in the budget.
2. Library Fund: This fund, created under Section 6-3-1 of the Eagle City Code, is the primary revenue and expenditure
category for the Eagle City Library. This fund must meet certain controls of both the Board of Trustees of the Library and
the City Council. Property taxes are the primary source of funding for the Library Fund.
3. Water Fund: This is an Enterprise Fund and is the primary revenue and expenditure category for the City Water System.
4. Capital Projects Park Fund: This fund was created in accordance with Ordinance #345 for the deposit of Park Facilities
Impact Fees. These funds are used to provide public facilities and system improvements needed to serve future
residents and users.
Insert Pathway
5. Cultural Arts Commission Fund: This fund was created to further the arts in the City of Eagle.
The source of income for the Arts Commission is revenue from the City General Fund, the Saturday Market and and other events
sponsored by the Commission.
6. Museum: The City General Fund is the primary source of revenue for the operation of the Eagle Historical Museum.
7. Historical Commission Fund: This fund was created in accordance with Eagle City Code 2-7-2 to provide for the actual
and necessary expenditures of the Historical Preservation Commission. The primary source of revenue is from the City General Fund.
8. General Obligation Bond Fund-Library: This fund was created in accordance with Ordinance #320 and provides for the
deposit of funds derived from the levy of taxes for payment of principal and interest on the General Obligation Bond.
9. General Obligation Bond Fund-City Hall. This fund was created in accordance with Ordinance #701 and provides for
the deposit of funds derived from the levy of taxes for payment of principal and interest on the General Obligation Bond.
For FY 15/16 the principal and interest payment on the General Obligation Bond will be paid out of the City General Fund.
No property taxes will be assessed.
For purposes of this Budget the City of Eagle operates on a cash-only basis.
For questions regarding this and other financial information of the City of Eagle, please contact the City Clerk/Treasurers Office
at Eagle City Hall at (208) 939-6813.
For detailed information on the FY 17/18 Budget please visit the City's website at www.cityofeagle.org, Quick Links, Public Records.
Page 3 of 12 II. DETAIL OF REVENUE BY FUND, OBJECT AND SUBOBJECT:
REVENUES: The estimated revenue for the City of Eagle, Idaho, for the fiscal period October 1, 2017 to
September 30, 2018, is as follows:
GENERAL CITY REVENUE:
1. RESERVE FUND:
CARRY FORWARD $3,273,468
MONEY MARKET ACCOUNT - 1ST QTR EXPENITURES $1,880,689
OPERATING ACCOUNT $1,000,000
$6,154,157
2. PROPERTY TAXES:$1,848,175
$1,848,175
3. FRANCHISE FEES:$676,000
$676,000
4. INTERGOVERNMENTAL:$2,362,726
$2,362,726
5. RESTRICTED FUNDS:$468,180
$468,180
6. FLEET MANAGEMENT - RESTRICED FUNDS:$112,000
$112,000
7. PUBLIC WORKS RESTRICTED FUNDS:$236,503
$236,503
8. BUILDING DEPARTMENT FEES:$2,135,800
$2,135,800
9. PLANNING & ZONING FEES:$211,500
$211,500
10. COURT FINES & FEES:$42,500
$42,500
11. LICENSES & PERMITS:$45,000
$45,000
12. MISCELLANEOUS PERMITS AND FEES:$156,168
$156,168
13. CHARGES FOR SERVICES:$800
$800
14. INVESTMENTS:$7,500
$7,500
15. GRANTS:$150,000
$150,000
16. MISCELLANEOUS:$2,100
$2,100
GENERAL REVENUE:$14,609,109
CAPITAL PROJECTS REVENUE:
1. REVENUE:$1,739,000
CAPITAL PROJECTS REVENUE:$1,739,000
Page 4 of 12 II. DETAIL OF REVENUE BY FUND, OBJECT AND SUBOBJECT CON'T:
PARK AND RECREATION DEPARTMENT:
1. PARK AND RECREATION ADMINISTRATION $245,564
2. EAGLE FUN DAYS $63,250
3. COMMUNITY ENHANCEMENT $135,553
4. RECREATION $227,064
PARK AND RECREATION DEPARTMENT REVENUE:$671,431
PARK FUND - CAPITAL PROJECTS:
1. ESTIMATED CARRY OVER:$3,223,608
2. OTHER REVENUE:$846,279
CAPITAL PROJECTS PARK FUND REVENUE:$4,069,887
PATHWAY FUND - CAPITAL PROJECTS:
1. ESTIMATED CARRY OVER:$34,730
2. OTHER REVENUE:$145,620
PATHWAY FUND - CAPITAL PROJECTS REVENUE:$180,350
WATER ENTERPRISE FUND:
1. ESTIMATED CARRY OVER:$292,301
$292,301
2. RESERVE FUND:$114,565
$114,565
2. RESTRICTED FUNDS REVENUE:$492,359
$492,359
3. OTHER REVENUE:$874,356
$874,356
WATER ENTERPRISE FUND REVENUE:$1,773,581
LIBRARY DEPARTMENT:
1. RESERVE FUND $350,000
$350,000
2. OPERATING REVENUES:$61,350
$61,350
2. PROPERTY TAX REVENUE:$1,282,846
$1,282,846
3. OTHER REVENUE:$20,100
$20,100
TOTAL LIBRARY DEPARTMENT REVENUE:$1,714,296
MUSEUM:
1. REVENUE:$92,749
MUSEUM REVENUE:$92,749
Page 5 of 12 II. DETAIL OF REVENUE BY FUND, OBJECT AND SUBOBJECT CON'T:
CULTURAL ARTS COMMISSION:
1. REVENUE:$70,000
CULTURAL ARTS COMMISSION:$70,000
HISTORIC COMMISSION FUND
1. REVENUE:$14,250
TOTAL HISTORICAL COMMISSION REVENUE:$14,250
CITY HALL GENERAL OBLIGATION BOND FUND REVENUE:
1. REVENUE:$105,300
TOTAL GENERAL OBLIGATION BOND FUND CITY HALL REVENUE:$105,300
TOTAL REVENUE ALL FUNDS
GENERAL CITY FUND $14,609,109
CAPITAL PROJECTS PARK FUND $1,739,000
PARK AND RECREATION DEPARTMENT $671,431
PARK FUND - CAPITAL IMPROVEMENTS $4,069,887
PATHWAY FUND - CAPITAL IMPROVEMENTS $180,350
WATER ENTERPRISE FUND $1,773,581
LIBRARY DEPARTMENT FUND $1,714,296
MUSEUM $92,749
CULTURAL ARTS COMMISSION $70,000
HISTORIC COMMISSION FUND $14,250
CITY HALL GENERAL OBLIGATION FUND $105,300
$25,039,953
Page 6 of 12 III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT:
EXPENDITURES: The following is an estimate set forth in said budget of the total expenditures and accruing
indebtedness of the City of Eagle, Idaho for the fiscal period October 1, 2017, to September 30, 2018.
GENERAL ADMINISTRATION EXPENDITURES:
1. RESERVE FUNDS:
RESERVE FUND - 1ST QTR EXPENDITURES:$2,009,689
OPERATING ACCOUNT:$1,000,000
FUTURE PROPERTY PURCHASE:$1,102,123
TRANSPORTATION RELATED PROJECTS: $140,500
$4,252,312
2. PERSONNEL:$57,600
$57,600
3. RESTRICTED FUNDS: $468,180
$468,180
4. CONTRACTS & AGREEMENTS: $3,418,887
$3,418,887
5. ADMINISTRATION:$228,397
$288,397
6. VEHICLE REPLACEMENT:$8,000
$8,000
7. CODE ENFORCEMENT:$6,000
$6,000
8. PUBLIC AFFAIRS & COMMUNITY RELATIONS:$15,500
$15,500
8. GENERAL FUND TRANSFERS:$1,519,612
$1,519,612
8. GRANTS:$150,000
$150,000
9. CAPITAL OUTLAY :$14,212
$14,212
11. CAPITAL PROJECTS:$336,060
$336,060
GENERAL ADMINISTRATION EXPENDITURES:$10,534,760
Page 7 of 12 III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT CON'T:
CAPITAL PROJECTS EXPENDITURES:
1. GENERAL CITY PROJECTS:$558,000
$558,000
2. PLANNING DEPARTMENT PROJECTS:$356,000
$356,000
3. PUBLIC WORKS FY 16/17 PROJECTS:$79,000
$79,000
4. PUBLIC WORKS FY 17/18 PROJECTS:$499,000
$499,000
5. PARKS-RECREATION DEPARTMENT FY 16/17 PROJECTS:$205,000
$205,000
6. PARKS-RECREATION DEPARTMENT FY 17/18 PROJECTS:$42,000
$42,000
CAPITAL PROJECTS EXPENDITURES:$1,739,000
IT DEPARTMENT EXPENDITURES:
1. PERSONNEL:$145,039
$145,039
2. ADMINISTRATION:$10,259
$10,259
3. INTERNET/PHONE SERVICES: $16,721
$16,721
4. CONTRACTS & AGREEMENTS: $97,551
$97,551
5. OPERATIONAL RESERVES:$18,000
$18,000
6. CAPITAL OUTLAY:$49,050
$49,050
IT DEPARMENT EXPENDITURES:$336,620
EXECUTIVE DEPARTMENT EXPENDITURES:
1. PERSONNEL:$87,254
$87,254
2. ADMINISTRATION:$3,300
$3,300
3. PUBLIC AFFAIRS & COMMUNITY RELATIONS:$2,000
$2,000
4. FLEET MANAGEMENT:$5,034
$5,034
EXECUTIVE DEPARMENT EXPENDITURES:$97,588
Page 8 of 12 III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT CON'T:
CITY CLERK DEPARTMENTEXPENDITURES:
1. PERSONNEL:$505,784
$505,784
2. ADMINISTRATION:$15,330
$15,330
CITY CLERK DEPARMENT EXPENDITURES:$521,114
BUILDING DEPARTMENT EXPENDITURES:
1. PERSONNEL:$284,599
$284,599
2. ADMINISTRATION:$20,990
$20,990
3. CONTRACTS & AGREEMENTS: $437,400
$437,400
4. VEHICLE OPERATIONS:$25,860
$25,860
BUILDING DEPARMENT EXPENDITURES:$768,849
PLANNING & ZONING DEPARTMENT EXPENDITURES:
1. PERSONNEL:$667,197
$667,197
2. ADMINISTRATION:$37,550
$37,550
3. PUBLIC RELATIONS:$200
$200
4. CONTRACT & AGREEMENTS:$6,000
$6,000
5. CAPITAL OUTLAY:$1,070
$1,070
6. COMMUNITY PLANNING PROJECTS:$40,700
$40,700
PLANNING & ZONING DEPARMENT EXPENDITURES:$752,717
Page 9 of 12 III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT CON'T:
PUBLIC WORKS EXPENDITURES:
1. PERSONNEL:$230,667
$230,667
2. RESTRICTED FUNDS:$236,504
$236,504
3. FLEET MANAGEMENT - RESTRICTED FUND:$112,000
$112,000
4. ADMINISTRATION:$28,150
$28,150
5. CONTRACTS & AGREEMENTS:$330,271
$330,271
6. FLOWER BASKETS:$10,100
$10,100
7. GENERAL MAINTENANCE & REPAIR:$135,300
$135,300
8. VEHICLE MAINTENANCE & REPAIR:$21,068
$21,068
9. STREET LIGHTS:$40,050
$40,050
10. PROGRAMS $10,175
$10,175
11. MTNC REPAIR GROUNDS-STRUCTURES-UTILITIES:$247,161
$247,161
12. CAPITAL EQUIPMENT:$13,000
$13,000
13. FY 17/18 PROJECTS:$5,400
$5,400
PUBLIC WORKS EXPENDITURES:$1,419,846
PARKS AND RECREATION DEPARTMENT EXPENDITURES:
1. PARK-REC ADMINISTRATION:$245,564
2. EAGLE FUND DAYS:$63,250
3. TRAILS $177,615
4. COMMUNITY ENHANCEMENT - PARK/REC :$135,553
5. RECREATION $227,064
PARKS & RECREATION DEPARTMENT EXPENDITURES:$849,046
Page 10 of 12 III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT CON'T:
PARK FUND - CAPITAL PROJECTSEXPENDITURES:
1. CAPITAL EXPENDITURES:
CONSTRUCTION PROJECTS - MISC $400,000
CONSTRUCTION PROJECTS - RESERVE $171,175
CAPITAL IMPROVEMENT $3,498,712
PARK FUND - CAPITAL PROJECTSEXPENDITURES:$4,069,887
PATHWAY FUND - CAPITAL PROJECTSEXPENDITURES:
1. CAPITAL EXPENDITURES:$180,350
PATHWAY FUND - CAPITAL PROJECTSEXPENDITURES:$180,350
WATER FUND EXPENDITURES:
1. RESERVE FUNDS EXPENDITURE:$164,000
$164,000
2. RESTRICTED FUNDS EXPENDITURE:$492,359
$492,359
3. PERSONNEL:$388,697
$388,697
4. OPERATIONS & MAINTENANCE:$223,400
$223,400
5. CONTRACTS & AGREEMENTS:$353,723
$353,723
6. VEHICLE OPERATIONS:$25,602
$25,602
7. CAPITAL OUTLAY:$125,800
$125,800
WATER FUND EXPENDITURES:$1,773,581
LIBRARY DEPARTMENT EXPENDITURES:
1. RESERVE FUND-1ST QRT EXPENDITURE:$360,000
$360,000
2. PERSONNEL:$778,696
$778,696
3. CONTRACTS & AGREEMENTS:$18,100
$18,100
4. OPERATIONS & MAINTENANCE:$537,970
$537,970
5. RESTRICTED FUNDS:$3,230
$3,230
6. CAPITAL OUTLAY EQUIPMENT:$16,300
$16,300
LIBRARY DEPARTMENT EXPENDITURES:$1,714,296
Page 11 of 12 III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT CON'T:
MUSEUM:
1. PERSONNEL:$62,629
$62,629
2. EDUCATION:$5,050
$5,050
3. ADMINISTRATIVE DEPARTMENT:$13,570
$13,570
4. EXHIBITS:$7,500
$7,500
5. PROGRAMS:$500
$500
6. CAPITAL OUTLAY:$3,500
$3,500
MUSEUM EXPENDITURES:$92,749
CULTURAL ARTS COMMISSION EXPENDITURES:
1. ADMINISTRATION:$8,000
$8,000
2. PROGRAMS:$62,000
$62,000
CULTURAL ARTS COMMISSION EXPENDITURES:$70,000
HISTORIC COMMISSION FUND EXPENDITURES:
1. ADMINISTRATION:$750
$750
2. PROGRAMS:$3,500
$3,500
3. GRANTS:$2,500
$2,500
4. HISTORIC DISTRICT:$7,500
$7,500
HISTORIC COMMISSION FUND EXPENDITURES:$14,250
GENERAL OBLIGATION BOND FUND CITY HALL EXPENDITURES:
1. BOND PAYMENTS:$105,300
GENERAL OBLIGATION BOND FUND CITY HALL EXPENDITURES:$105,300
Page 12 of 12
III. DETAIL OF EXPENDITURES BY FUND, OBJECT AND SUBOBJECT CON'T:
GENERAL CITY FUND $10,534,760
CAPITAL PROJECTS PARK FUND $1,739,000
IT DEPARTMENT $336,620
EXECUTIVE DEPARTMENT $97,588
CLERK'S DEPARTMENT $521,114
BUILDING DEPARTMENT $768,849
PLANNING & ZONING DEPARTMENT $752,717
PUBLIC WORKS DEPARTMENT $1,419,846
PARK AND RECREATION DEPARTMENT $849,046
PARK FUND - CAPITAL PROJECTS $4,069,887
PATHWAY FUND - CAPITAL PROJECTS $180,350
WATER FUND $1,773,581
LIBRARY DEPARTMENT FUND $1,714,296
MUSEUM $92,749
CULTURAL ARTS COMMISSION $70,000
HISTORICAL COMMISSION FUND $14,250
CITY HALL GENERAL OBLIGATION FUND $105,300
TOTAL EXPENDITURES:$25,039,953
REVENUES ALL FUNDS:$25,039,953
EXPENDITURES ALL FUNDS:$25,039,953