City of Idaho Falls | agenda | meeting 2026-07-30 | City Council Meeting Part 2 of 2 source: https://www.idahofallsidaho.gov/AgendaCenter/ViewFile/Agenda/_07302026-2165 Memorandum File #: 26-246 City Council DATE: Wednesday, July 22, 2026 AGENDA: Regular FROM: Pam Alexander, Municipal Services Director DEPARTMENT: Municipal Services Title Tentative Approval of the 2026/27 Fiscal Year Budget ☐ Ordinance ☐ Resolution ☐ Quasi-Judicial Public Hearing ☐ Legislative Public Hearing ☐ Confirmation/Consent/Acceptance ☒ Approval/Authorization/Ratification Action(s) Requested: Approve the tentative 2026/27 fiscal year budget for a not-to-exceed amount of $393,483,954 and give the authorization to publish the Notice of Public Hearing (or take other action deemed appropriate). Description, Background Information, Purpose: Pursuant to Idaho Code § 50-1002, the City Council must pass the 2026/27 tentative budget. The tentative approval of the 2026/27 fiscal year budget, fees, and forgone sets the maximum level of total expenditures that cannot be exceeded in the appropriations ordinance. This action also sets a limit on the City’s property tax levy (in dollars). The Municipal Services Department requests authorization to publish the Notice of Public Hearings for the 2026/27 fiscal year budget, fees and desired forgone with publication dates set for Saturday, August 1, 2026, and Saturday, August 8, 2026. The Public Hearings are scheduled for 6:30 pm, Thursday, August 13, 2026, in the City Council Chambers located at 680 Park Avenue, Idaho Falls, Idaho 83402. This item has been reviewed by the City’s Legal & Municipal Services Departments. City of Idaho Falls Printed on 7/28/2026 Page 1 of 1 powered by Legistar™ 2027 PROPOSED ANNUAL BUDGET Fn = ASS IDAHO FALLS OVERVIEW Budget Message 6 Directory of City Officials 7 City Organization & Management 8 City Organization Chart 9 Strategic Alignment 10 About the City 11 FINANCIAL OVERVIEW Fund Description and Structure 17 Accounting Basis & Assumptions 21 Financial Policies 23 Roadmap to the Budget 25 Revenue Highlights 26 Expenditure Highlights 29 Multi-Year and Recurring Agreements 30 Budget FTE Summary 31 Budget Summary by Year 32 Summary of Revenues by Fund 33 Summary of Expenditures by Fund 34 Budget Summaries 35 DEPARTMENT/FUND BUDGETS Mayor and Council 49 Legal 54 Municipal Services 57 Community Development 64 Human Resources 71 Police 74 Fire & Emergency Medical Services 84 Parks and Recreation 99 Library 117 Airport 121 Public Works 131 Non-Departmental 175 INTERNAL SERVICES BUDGETS Risk Management 178 Health Insurance 180 GLOSSARY Glossary 182 Table of Contents IDAHO FALES IDAHO FALLS OVERVIEW IDAHO FALLS OVERVIEW 5 CITY OF IDAHO FALLS | Proposed Annual Budget 2027   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS OVERVIEW IDAHO FALLS OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 6 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY DIRECTORY OF CITY OFFICIALS Council Member Kirk Larsen klarsen@idahofalls.gov Council Member Brandon Lee blee@idahofalls.gov Council Member John Radford jradford@idahofalls.gov Council Member Jim Freeman jfreeman@idahofalls.gov Council Member Michelle Ziel-Dingman mdingman@idahofalls.gov Council President Jim Francis jfrancis@idahofalls.gov Mayor Lisa Burtenshaw lburtenshaw@idahofalls.gov 7 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PROFESSIONAL STAFF Airport Director Ian Turner Chief of Staff Margaret Wimborne City Attorney Zachary Jones City Clerk Linda Lundquist Community Development Director Wade Sanner Finance Manager/Treasurer Mark Hagedorn Fire Chief Johan Olson Human Resources Director Darin Jones Idaho Falls Power Director Chris Fredericksen Library Director Robert Wright Municipal Services Director Pamela Alexander Parks & Recreation Director Paul Holm Police Chief Bryce Johnson Public Works Director Chris Canfield ACKNOWLEDGMENTS This document was prepared by a team of City of Idaho Falls staff members who showed dedication in providing a meaningful, useful document for the benefit of the citizens and the City of Idaho Falls organization. We recognize the management team and their staff for assisting with the preparation of this document and their contributions to the budget process. FORM OF GOVERNMENT The City of Idaho Falls was incorporated in 1889 under the laws of the State of Idaho. The City operates under a Mayor-Council form of government and provides the following services: general administrative services, planning and building, public safety (police, fire, ambulance), parks and recreation, library, public works, airport, electric, and fiber. Policy-making and legislative authority are vested in a governing council (Council) consisting of the Mayor and six council members. The Council is elected on a non-partisan basis. Council members serve four-year staggered terms, with three council members elected every two years. The Mayor is elected to serve a four-year term. The Mayor and council members are elected at large. CITY PROFILE The City of Idaho Falls is located in Idaho’s southeastern corner and sits along the banks of the Snake River. The City currently occupies a land area of approximately 27 square miles with an estimated population of around 71,708. Idaho Falls is the largest city east of Idaho’s capital. IDAHO FALLS OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 8 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Citizens of Idaho Falls Mayor and City Council Mayor Boards and Commissions Idaho Falls Power Legal Municipal Services Library Fire Airport Police Public Works Community Development Services Human Resources Parks & Recreation Fiber Customer Service Generation Engineering Distribution Building Inspection Planning Zoning Administration Zoo Parks Recreation Cemetery Golf Courses Information Technology Equipment Shop Treasury Finance GIS Sewer Streets Sanitation Water Uniform Detectives Services Fire Prevention E.M.S. Wildland Fire Suppression Engineering Communications & Economic Development Building Maintenance Frontier Center Signalization 9 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY The City of Idaho Falls' Strategic Plan captures the community’s vison for Idaho Falls. STRATEGIC PLAN IDAHO FALLS OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 10 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY $400,000 $76,562 Age Demographics Ages 65+ 15.3% Ages 0-19 29.7% Ages 20-39 28.0% Ages 40-64 27.0% 14.7 14.7 Average Minutes Work Commute 96% 96% Employment Rate 33% 33% Residents hold a Bachelors Degree Per kWh 12.07¢ Per kWh 7.60¢ Per kWh 14.07¢ 29,569 Housing Units in the City 2.5 Average Household Size Median Household Income Median Home Value Idaho National Labratory Mountain View Hospital Melaleuca Eastern Idaho Regional Medical Center Idaho Falls School District Idaho Falls Community Hospital Top Employers GROWTH OVER TIME GROWTH OVER TIME BY DECADE BY DECADE IDAHO FALLS BY THE NUMBERS 71,708 71,708 71,708 56,813 56,813 56,813 50,859 50,859 50,859 2026 2026 2010 2010 2000 2000 Idaho Falls Power Residential Electric Rate Idaho Average Electric Rate United States Average Electric Rate 11 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAP AND LAND GEOGRAPHICAL DESCRIPTION The City of Idaho Falls encompasses 27 square miles in Bonneville County and is approximately 280 miles east of Boise, 215 miles north of Salt Lake City, Utah, and about 100 miles west of Yellowstone and Grand Teton national parks. As the fourth largest city in the state, Idaho Falls provides a welcoming business environment, some of the lowest utility rates in the nation, and unparalleled leisure opportunities. The city’s vibrant and evolving economy is the perfect environment and regional hub for emerging industries, large and small. Idaho Falls’ anchor industries include clean energy, cybersecurity, advanced manufacturing, food processing, agriculture, healthcare, tourism, and outdoor recreation. As the city continues to grow, Idaho Falls strives to provide residents with an unrivalled quality of life. The city has worked to accentuate the majestic Snake River. Idaho Falls’ river walk, bike trails, golf courses, and city parks allow residents to enjoy nature just a few minutes from home. The city also is home to a minor league baseball team and a minor league hockey team, as well as a vibrant downtown, a summer farmer’s market, and lots of special events and activities. TRANSPORTATION & CONNECTIVITY AIRPORT The Idaho Falls Regional Airport is the second busiest airport in Idaho with cargo, general aviation, and commercial aviation operations with an estimated annual economic impact of around $150 million, according to the Idaho Transportation Department. Five airlines fly out of Idaho Falls to more than a dozen non- stop destinations connecting travelers to the entire world. Regional Hub More than 400,000 people live within an hour of Idaho Falls, and come to the city to play, seek medical care and do business. Roads & Highways Four major highways – Interstate 15, Idaho Highway 20, Idaho Highway 26 and Idaho Highway 91 –connect Idaho Falls to the state and nation. IDAHO FALLS OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 12 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Largest in southeast Idaho with 144 staff across six stations. Serves Idaho Falls and surrounding counties. New station coming to support growth. FIRE DEPARTMENT Historic downtown building housing core city services. Includes adjacent Annex and other city offices throughout Idaho Falls. ADMINISTRATIVE FACILITIES A hub of learning and connection, offering events, programs, and resources that enrich lives and build community. IDAHO FALLS PUBLIC LIBRARY FACILITIES & ASSETS New standalone headquarters opened in 2024—IFPD’s first dedicated facility. Committed to serving and protecting our community. IDAHO FALLS POLICE COMPLEX Low-cost, electricity from five hydropower plants supplying one-third of the city’s power. Nationally recognized for reliability. IDAHO FALLS POWER Provides water, wastewater, and sanitation services to residents and businesses. PUBLIC WORKS Idaho Falls’ largest performing arts venue has enriched the community for over 70 years. FRONTIER CENTER 3,600-seat baseball stadium, home to the Idaho Falls Chukars. MELALEUCA FIELD 4 HYDROELECTRIC PLANTS 784 784 LANE MILES OF ROADWAY 95% FIBER-TO-THE- HOME COVERAGE 13 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY The Idaho Falls Zoo, known as the “Best Little Zoo in the West,” features 130 species and educational exhibits. IDAHO FALLS ZOO An Idaho Falls favorite since 1947. Restored and reopened in 2023, it offers classic rides and nostalgic charm. FUNLAND AT THE ZOO Three championship golf courses: Pinecrest, Sand Creek, and Sage Lakes, each offering unique features and amenities for golfers of all skill levels. IDAHO FALLS GOLF Idaho’s oldest professional rodeo, held each August and honored as the, “Best Medium-Sized Rodeo in Idaho.” WAR BONNET RODEO IDAHO FALLS RIVERWALK 50+ PARKS 1,936 ACRES 26 MILES OF TRAILS PARK AMENITY HIGHLIGHTS ATHLETIC FIELDS SPORT COURTS PLAY AREAS ICE ARENA AQUATIC CENTER IDAHO FALLS OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 14 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS LIVABILITY Known for its beautiful natural surroundings, accessibility to recreation, affordability and vibrant culture scene, Idaho Falls is a pleasing place to live, raise a family, and grow a business. Idaho Falls consistently scores well in all areas of vibrancy and excellence. The following recognition, honors, and awards have been bestowed on the city: RANKED #3 BEST PERFORMING SMALL CITY -Milken Institute NAMED ONE OF THE “100 BEST ADVENTURE TOWNS” IN THE U.S. -National Geographic COST OF LIVING IS 17% LOWER THAN THE NATIONAL AVERAGE -Payscale COLLEGE OF EASTERN IDAHO RANKED AS TOP OPPORTUNITY COLLEGE & UNIVERSITY -Carnegie Classification of Institutions of Higher Education EXCEPTIONAL LIVABILITY SCORE OF 86 OUT OF 100 -Area Vibes RANKED #2 SAFEST CITY IN THE STATE OF IDAHO -Reolink 15 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FINANCIAL OVERVIEW FINANCIAL OVERVIEW IDAHO FALLS OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 16 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FINANCIAL OVERVIEW DESCRIPTION OF FUNDS FUNDS Funds are an accounting tool used to separate the financial activity of a city for legal or managerial purposes. Fund accounting reflects the fact that cities provide many different services. Different types of resources are used to pay for these services, including nonexchange transactions (e.g., property tax, grants, etc.), and exchange transactions (e.g., user fees, licenses, etc.). The City of Idaho Falls (the City) utilizes two types of accounting funds, governmental funds and proprietary funds. The City uses governmental funds to account for the revenues and expenditures of activities such as; general government, public safety, streets, culture and recreation, public works, and capital outlays. The General Fund is the most significant governmental fund and it is used mainly to account for general government activities such as police, fire, parks, community development, municipal services, human resources, legal, and some public works functions. Proprietary Funds are also referred to as Enterprise Funds and account for functions such as Idaho Falls Power, Water, Wastewater, Sanitation, and the Idaho Falls Regional Airport. GOVERNMENTAL FUND TYPES • General Fund – The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, such as general administration, police, fire, community development, parks and public works (except for those accounted for in another fund). • Special Revenue Funds – Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted to expenditures with a specific purpose other than debt service or capital projects. The City currently has the following special revenue funds: › Street Fund – The Street Fund is used to account for the operation of the street maintenance department. Financing is provided by state gasoline taxes and state revenue sharing. State law requires that gasoline tax revenue be used to maintain roads and streets. › Recreation Fund – The Recreation Fund is used to account for the operations of City-run recreation programs. Property taxes and user fees provide financing. The City assigns these revenues to finance recreation programs. › Library Fund – The Library Fund is used to account for the operations of the public library. Funding is provided principally through property taxes, which are assigned for library operations. › Business Improvement District Fund – This Fund accounts for the accumulation of cash which is set aside for specific purposes of the Business Improvement District. › Golf Fund – The Golf Fund is used to account for operations of the three publicly owned golf courses: Pinecrest, Sand Creek, and Sage Lakes. User fee provides financing. The City assigns these revenues to finance golf course maintenance and operations. › Emergency Medical Service Fund – The Emergency Medical Service (EMS) Fund accounts for the activities of operating the City’s EMS services. › Wildland Fire Fund – The Wildland Fire Fund accounts for the operations and deployment of emergency medical technicians and firefighters to fires on state and federal lands. Revenues are received on a cost reimbursement basis for labor and per unit cost for equipment. › Police Impact Fee Fund – The Police Impact Fee Fund accounts for the collection of impact fee revenues associated with growth related to the Police Department. This Fund assists in paying for police vehicles and a portion of the new police station related to growth, as detailed in the Capital Improvement Plan and Development Impact Fee Study. 17 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FINANCIAL OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY › Fire Impact Fee Fund – The Fire Impact Fee Fund accounts for the collection of impact fee revenues associated with growth related to the Fire and Emergency Medical Services Departments. This Fund assists in paying for equipment and facilities related to growth, as detailed in the Capital Improvement Plan and Development Impact Fee Study. › Parks & Recreation Impact Fee Fund – This Fund accounts for the collection of impact fee revenues associated with growth related to the Parks & Recreation Department. This Fund assists in funding necessary capital costs for Parks & Recreation facilities related to growth as detailed in the Capital Improvement Plan and Development Impact Fee Study. › Streets Impact Fee Fund – This Fund accounts for the collection of impact fee revenues associated with growth related to the Street Department. This Fund assists in funding necessary improvements to City transportation facilities, including arterial streets, arterial intersections, arterial bridges, arterial appurtenances, and related arterial capital improvements as detailed in the Capital Improvement Plan and Development Impact Fee Study. • Capital Project Funds – Capital project funds are used to account for and report restricted financial resources and expenditures for capital outlays, including the acquisition or constriction of capital facilities and other capital assets. The City currently has the following capital project funds: › Public Works Capital Improvement Fund – This Fund is used to account for the acquisition and construction of capital assets, including City infrastructure. Revenues are derived from property taxes. › Street Capital Improvement Fund – This Fund is used to account for monies received from the State of Idaho, which are used for large, future street projects. › Bridge and Arterial Street Fund – This Fund is used to account for the construction of bridges and street connections, which are the City’s responsibility. Revenues are derived from the payment of bridge and arterial street fees. This fund was closed out to the Street Capital Improvement fund. › Traffic Light Capital Improvement Fund – This Fund is used to account for the design and construction of traffic lights. Revenues are derived from the power fund. › Fire Capital Improvement Fund – This Fund is used to account for the design and construction of capital improvements for the Fire Department. Revenues are from property taxes and transfers from the Fire Impact Fees and Wildland Funds. › Zoo Capital Improvement Fund – This Fund is used to account for surcharge revenue from admissions to the Zoo. This Fund also accounts for Zoo donations intended for capital improvements. All expenditures are intended to be funded by surcharges and donations. › Frontier Center Capital Improvement Fund – This Fund accounts for donations and other available funding sources intended for capital improvements of the Frontier Center for the Performing Arts. All expenditures are funded by donations, or with a City match requirement. › Golf Capital Improvement Fund – This Fund accounts for the three golf courses’ surcharge revenue. This Fund also accounts for large capital projects at the courses, such as replacing the irrigation system at Pinecrest Golf Course. PROPRIETARY FUND TYPES • Enterprise Funds – Enterprise fund accounting is designed to highlight the extent to which fees and charges are sufficient to cover the cost of providing goods and services; and are usually used to report any activity for which a fee is charged to external users for goods and services. › Airport Fund – The Airport Fund accounts for the activities of the City’s airport operations, and capital infrastructure. › Airport Passenger Facility Charge Fund - This Fund accounts for the accumulation of passenger facility charges (PFCs) paid by airlines. These funds are accumulated to pay for projects applied for, and approved by the Federal Aviation Administration (FAA); often as a match for federal grants, debt service or equipment. FINANCIAL OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 18 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY › Airport Customer Facility Charge Fund - This Fund accounts for the accumulation of customer facility charges (CFCs) paid by car rental providers. These funds are accumulated to pay for improvements to the Airport, related to rental car companies. › Water Fund – The Water Fund is used to account for the operations of the City’s water utility system. The City operates 19 wells and a water distribution system. › Sanitation Fund – The Sanitation Fund accounts for the activities of the City’s trash collection operations. › Power Fund – The Idaho Falls Power Fund accounts for the activities of the City’s electric generation, transmission, and distribution operations. › Fiber Fund – The Fiber Fund accounts for the activities of the City’s Fiber to Home Project, fiber leasing, and other distribution services. › Wastewater Fund – The Wastewater Fund is used to account for the operations of the City’s sewer utility system. The City operates a sewage treatment plant, sewage pumping stations and collection systems. • Internal Service Fund – Internal service funds are used to provide a mechanism to allocate shared costs within the government itself or with other governmental entities to promote the efficiency or effectiveness of a shared activity. › Risk Management Fund – This Fund is used to account for risk management services for workers’ compensation and other insurances provided to City departments. The funding for worker’s compensation is managed through risk factors associated with job categories and departments. Property, General Liability, and other insurance premiums. Claims are funded through cost allocations. The intention of this Fund is to establish a reserve for future potential costs. › Health Insurance Fund – This Fund accounts for resources that have been segregated for future use in health insurance decisions. 19 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FINANCIAL OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FUND AND DEPARTMENT STRUCTURE BUDGETED FUNDS FUND TYPE Fund # Fund Name/Department GENERAL FUND 001 Mayor And Council 001 Legal 001 Municipal Services 001 Non-Departmental 001 Community Development 001 Human Resources 001 Police 001 Fire 001 Parks 001 Public Works SPECIAL REVENUE FUNDS 010 Streets 011 Recreation 012 Library 016 Business Improvement District 018 Golf 023 Emergency Medical Service 024 Wildland Fire 032 Police Impact Fees 033 Fire Impact Fees 034 Parks and Recreation Impact Fees 035 Streets Impact Fees 090 Budgetary CAPITAL IMPROVEMENT FUNDS 041 Public Works Capital Improvement 042 Street Capital Improvement 043 Bridge & Arterial Street Capital Improvement (Closed) 046 Traffic Light Capital Improvement 048 Fire Capital Improvement 049 Zoo Capital Improvement 050 Frontier Center Capital Improvement 051 Golf Capital Improvement ENTERPRISE FUNDS 060 Airport 013 Airport Passenger Facility Charge (PFC) 021 Airport Customer Facility Charge (CFC) 061 Water 062 Sanitation 064 Power 067 Fiber 068 Wastewater 069 Street Lighting INTERNAL SERVICES 019 Risk Management 020 Health Insurance FINANCIAL OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 20 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY ACCOUNTING BASIS The City of Idaho Falls finances are accounted for in accordance with Generally Accepted Accounting Principles (GAAP) by the Governmental Accounting Standards Board (GASB). The government-wide and proprietary finances are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the 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. The City budget is prepared using the modified accrual basis of accounting. Revenues are recognized when they have been earned and 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 City of Idaho Falls considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service principal and interest expenditures on general long-term debt, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. General capital asset acquisitions, including entering into contracts giving the City the right to use leased assets, are reported as expenditures in governmental funds. Issuance of long-term debt and financing under capital leases are reported as other financing sources. FISCAL YEAR 2026/2027 CITY OF IDAHO FALLS BUDGET ASSUMPTIONS The following assumptions were used in the creation of enclosed budget documents. • Salaries and wages of regular employees (also known as benefited employees) were calculated with the following adjustments a. General employees - 2% wage increase in addition to step and grade changes b. Fire Union employees - 2% wage increase in addition to step and grade changes c. Idaho Falls Power Department - 6% estimated Milliman study adjustment • Health benefits were calculated using a 5.0% increase for medical, 5.0% increase for vision, and 10.0% for dental insurance. This assumes no plan changes or changes to the employer/employee split. The City has continued health insurance savings to smooth future funding of health insurance changes. • Interdepartmental charges were reviewed and changes were made from the previous year. The allocable value of interdepartmental charges are based on their respective five year average of actuals. • The Customer Information System (CIS) Utility Billing Software Replacement Project is estimated to spend $2 million, and will be funded by benefitting Idaho Falls Power and Public Works departments. • Uses of accumulated Municipal Equipment Replacement Funds (MERF) are budgeted within departments and divisions as MERF Expenditures and not in a separate fund. Resources set aside in the current year towards future MERF equipment are budgeted for as MERF Allocation and the previous year’s accumulated resources for the purchase of MERF equipment are presented within the Revenues and Resources within the Estimated Beginning Fund Balance. • Grant obligations are included in each department and division and are represented as offsetting intergovernmental revenue and grant expenditures. Departments were instructed to include grants and contributions that have been awarded. Planned applications or recently submitted applications for grants and contributions should not be included in the budget. If new awards are received during an approved budget year, the department receiving the award will be provided contingency budget authority for those awards. • Property taxes are assumed to increase by the statutorily allowed 3% increase and the assumed increase related to growth and annexation estimated at $1,114,502 is included. An estimated $538,354 of 1% forgone property tax for operations is also included to fund public safety personnel costs. An additional $350,000 in capital construction forgone property tax is assumed and included in the proposed budget to fund fire station bathroom and training facility capital improvements. 21 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FINANCIAL OVERVIEW  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Services provided directly to Enterprise funds from the Governmental funds have been allocated directly to those departments and divisions. • Estimated Beginning Fund Balance has been included in the Additional Resources section to show the resources accumulated or available to fund contingencies, and current or future departmental needs. • Reserves have also been included in the Additional Resources section to demonstrate the funds restricted for debt service or accumulated to fund future capital needs, self-insurance, health insurance changes, conservation, or rate stabilization. • Contingency has been included in each fund as applicable to provide excess budget authority, as needed, for fiscal year-end encumbrances, contracts and projects budgeted that may not be completed or received by the end of FY2025/26. FINANCIAL OVERVIEW CITY OF IDAHO FALLS | Proposed Annual Budget 2027 22 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FINANCIAL PRACTICES & POLICIES ACCOUNTING, AUDITING, AND FINANCIAL REPORTING PRACTICES & POLICIES The City of Idaho Falls fiscal year starts on October 1 and ends on September 30. The fiscal year referred to as “Fiscal Year 2026/2027” or “FY 2027” begins on October 1, 2026. Prior fiscal year budget and actual data through this document allows for comparison and a look back at historical data. This data represents the original numbers adopted and actual numbers at the end of the prior fiscal year without any adjustments included. The budget is allocated, approved, and spent with a specific purpose given by the City Council (Council) to the Mayor. The Council consists of six council members and is elected on a non-partisan basis. Their duties regarding budget include passing ordinances, allocating and adopting the City-wide budget, and working with Department Directors as assigned by the Mayor. The Mayor’s duties include day-to-day operations of the City and carrying out policies, ordinances, and spending given by Council regarding the budget. The budget includes an estimate of anticipated revenues. The Council establishes by ordinance and state statute the authorization to collect revenues such as property taxes, fees, and other revenues. The Council has the authority to levy a property tax on both real and personal properties within its boundaries. The City uses an encumbrance accounting system to provide budgetary control over City expenditures. Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrances outstanding at year-end are reported as committed or assigned fund balances and do not constitute expenditures or liabilities because the commitments will be re-budgeted and re-encumbered during the subsequent year. Any budget transfer within an individual fund by management does not require formal Council approval. These adjustments are made through Finance and Department Directors. Idaho state law does allow the Council to amend the original appropriation ordinance. The budget includes the general, special revenue (including impact fees), capital project, and enterprise funds. The level of control (level at which expenditures, including encumbrances, should not exceed budget) is the fund. The legal level of control is the appropriation ordinance. Idaho state law sets forth the requirements for the City budgeting process. Idaho Code Title 50 Sections 236, 1002, 1004, and 1005A govern the estimation of revenues, expenditures, accumulation and use of surplus, and public hearing requirements necessary for the adoption of the annual budget and any subsequent amendments. It is the City’s policy that “one-time” resource inflows not be used for operating purposes. All grants received are designated and spent for the purposes that are stated in the grant award. INVESTMENT POLICY The policy of the City of Idaho Falls is to invest its funds in a manner that will provide the maximum security, while meeting the daily cash flow demands, and in a manner that will provide the highest investment return for the City, and conforming to all state and local statutes governing the investment of public funds, using the “prudent person” standard for managing the overall portfolio. The primary objective of the policy is safety (preservation of capital), liquidity, then yield. 23 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FINANCIAL PRACTICES & POLICIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PROCUREMENT POLICY The City of Idaho Falls adheres to Idaho Code, City statute, and internal purchasing guidelines for the procurement of goods and services. Prior to the procurement of a good or service, the Purchasing division and the operational departments determine whether there is the need for a bid process (formal or informal), the need to obtain quotes, post a request for proposal, post a request for qualifications, or if approval is needed by the Mayor or Council. Under the Procurement Policy adopted April 23, 2026, a purchase order must also be created before the procurement of any good or service over $5,000. Requisitions follow an approval process before purchase orders are issued. All purchases over $5,000 are approved by the Department Director and purchases over $100,000 for Enterprise funds and the Mayor’s office, and over $75,000 for all other departments, are approved by Council. PERSONNEL POSITION CLASSIFICATION The Department Director and Mayor may change a personnel position to a different classification other than what was approved in the budget. Any classification changes that require a higher pay range are approved by the Human Resources Director and Mayor. New personnel positions that change the overall headcount are approved by the Council. RESERVE POLICY The City’s General Fund is working to have a reserve of 25% of its net operating budgeted expenditures to cover emergency purchases, economic fluctuations and capital planning. Currently, the City’s General Fund reserve is 12.8% and any savings during a fiscal year are allocated to a segregated reserve account. The Enterprise funds reserve funds for future capital replacement and rate stabilization of the underlying assets attributed to providing the service. CAPITAL ASSET POLICY Capital assets, including property, plant, equipment, and infrastructure assets (e.g. roads, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements as well as the proprietary fund financial statements. The City capitalization threshold for capitalizing property, plant, and equipment is generally an initial cost of more than $10,000 and an estimated useful life in excess of two years. Infrastructure, water and wastewater lines, wells, electrical distribution and transmission lines and generation facility costs are summarized at year-end and recorded as summary totals for the year. Major outlays for capital assets and improvements are capitalized as projects are constructed. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Acquisition value is the price that would be paid to acquire an asset with equivalent service potential on the date of the donation. The costs of normal maintenance and repairs that do not add to the value or capacity of the asset or materially extend the life of the asset are not capitalized. MUNICIPAL EQUIPMENT REPLACEMENT FUNDS (MERF) The Council established an equipment replacement policy many years ago to ensure that each department would have funds available to retain or replace existing equipment. Each year departments are charged a percentage of the total value of the equipment they need replaced in the future. This is called MERF Allocation. This allows each department to not only plan for the future replacement but to also have the funds to do so. Utility funds are not held to the same policy since they already have these expenditures in their respective capital plans and reserve balances. FINANCIAL PRACTICES & POLICIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 24 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 1 Preliminary Department Budget Reviews by Finance Team Preliminary Department Budget Reviews with Mayor MAY 2026 MAY 2026 2 Preliminary Budgets Available For Council Review Revenue Forecast, Grants, Balanced Budget Overview Review General Fund and Capital Projects/Requests Review Implementation Plans for Council Priorities Council Budget Discussions Tentative Budget Approval Publish Tentative Budget, Fees & Forgone (if applicable) JULY 2026 JULY 2026 3 4 5 MARCH 2026 MARCH 2026 City Council Budget Retreat Discuss Council Priorities for FY27. Director’s Budget Workshop 2027 2027 2027 Road to the Budget Road to the Budget Road to the Budget AUGUST 2026 AUGUST 2026 Public Hearings with Public Comment on Budget, Fees & Forgone (if applicable) SEPTEMBER/OCTOBER 2026 SEPTEMBER/OCTOBER 2026 Post budget on city website Council Budget Discussions Adopt Budget Ordinance, Fees & Forgone (if applicable) 25 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FINANCIAL PRACTICES & POLICIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY REVENUE AND RESOURCE HIGHLIGHTS The total anticipated revenues for Fiscal Year 2026/2027 budget are $325.2 million. The increase in revenues is $4.9 million (1.5%) compared to Fiscal Year 2025/2026 adopted budget revenues of $320.3 million. Some of the changes in revenue are listed below: Changes in Revenue: • The adopted property tax increase approved by Council is the State statutory allowable 3% increase, new construction and annexation added in the previous year, 1% forgone property tax for operations for public safety personnel, and $350,000 in Capital Construction forgone property tax for recreation facility and fire station and training facility improvements. • The City’s charges for services revenue is expected to increase by 13.6% over the prior year. This increase is attributed to growth and rate increases primarily in the City’s utility services of power, fiber, water, sanitation, and wastewater. • Licenses and permits are estimated to decrease by 30.9% due to an estimated shift to primarily residential development compared to prior fiscal years which have had large commercial and multi-family projects. • Intergovernmental revenues are expected to decrease by 3.3% from the prior year. While the state shared revenues, Emergency Medical Services (EMS) fund Medicaid Ground Emergency Medical Transport (GEMT) are estimated to increase, the American Rescue Plan Act (ARPA) funding will be fully spent causing a decrease. The Fire Department has re-budgeted the Hazmat grant for equipment ordered and expected to be received in FY2026/2027 and the Airport has been awarded multiple grants for Federal Aviation Administration (FAA) funded improvements, including terminal expansions. • The Airport estimates a need for $5 million for terminal expansion improvements which is a reduction from the previous year due to grant awards. This year the budget also includes an Additional Resource section to show the projection of $197.4 million in Estimated Beginning Fund Balance and $129.1 million of that held in reserve for various needs including future capital, rate stabilization, conservation, debt service, self insurance, and health insurance. REVENUES BY SOURCE Charges For Services $162,660,746 50.02% Intergovernmental Revenue $79,841,761 24.55% Taxes And Franchises $55,353,846 17.02% Non Revenue Transfer $6,183,931 1.90% Licenses And Permits $5,481,575 1.69% Debt Proceeds $5,000,000 1.54% Investment Income $4,175,502 1.28% Miscellaneous $2,719,888 0.84% Contributions & Donations $1,751,423 0.54% Rentals & Leases $1,746,944 0.54% Fines & Forfeitures $280,000 0.09% Total $325,195,615 100.00% REVENUE AND RESOURCE HIGHLIGHTS CITY OF IDAHO FALLS | Proposed Annual Budget 2027 26 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PROPERTY TAX CALCULATION Calculation of Taxes Last year’s amount $ 50,560,429 Estimated New Annexation 6,900 Estimated New Construction 1,107,601 3% Statutory Increase 1,535,561 Other Net Changes (Recovered Homeowner’s Exemption & Terminating Urban Renewal) - 1% Forgone 538,354 Capital Forgone 350,000 Estimated Property Taxes $ 54,098,845 Forgone Current Balance $ 5,527,161 Planned Use of Forgone (888,354) Estimated Ending Forgone Balance $ 4,638,807 PROPERTY TAXES HIGHLIGHTS Property taxes represent the general government’s most important and significant revenue source. Property tax is the allocation of costs for City services to citizens. Property tax revenues are used for core services of police, fire, parks and recreation, streets, library, community development, and general administration. The City does not directly charge property owners or assess tax to citizens. Bonneville County (the County) is responsible for billing and collecting property taxes. The County assesses taxes to property owners by property value. The County Assessor establishes a value for each property. Property owners have a right to contest values assessed through the County’s appeal process. Once assessed values are established, the County calculates a levy rate by dividing the total certified tax amount from the City by the total assessed value. This levy rate is then applied to each property owner’s assessed value. A table presented below shows a history of the City’s certified tax requests, and the calculated levy rate. The State of Idaho (the State) outlines and governs how governments can certify tax increases. The State allows taxing districts to increase their property tax request by up to 3% plus the value of new construction and annexation properties added to the City in the previous year that were not included in the City’s total assessed value. The State limits the total increase to be no greater than 8%. If the City does not use the full amount of the 3% allowable of the new construction and annexation, then the remaining amount can be reserved for future years. The reserving of certified tax dollars is called forgone. The City is allowed to use accumulated forgone property taxes through a limited levy. The City is not reserving any additional forgone in Fiscal Year 2026/2027, and is using 1% operating forgone to fund public safety personnel in an amount expected to be $538,354. An additional $350,000 in capital construction forgone property tax is proposed to fund recreation facility improvements and fire station bathroom and training facility improvements. The operating and capital use of forgone would leave a remaining accumulated forgone amount of $4,638,807. The tables presented below show how the allowable property tax is determined. 27 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 REVENUE AND RESOURCE HIGHLIGHTS  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PROPERTY TAX ALLOCATION Current Allocation Property Tax by Request Difference Fire Capital Improvement Fund $ - $ - $ - General Fund 42,586,820 45,684,368 3,097,548 Library Fund 3,042,763 3,335,707 292,944 Public Works Capital Improvement Fund 790,000 813,700 23,700 Recreation Fund 1,187,466 1,223,090 35,624 Street Fund 2,953,380 3,041,981 88,601 $ 50,560,429 $ 54,098,846 $ 3,538,417 PROPERTY TAX TABLE 2023 2024 2025 2026 (Estimated) 2027 Valuation $ 7,052,741,278 $ 8,296,469,966 $ 8,103,605,399 $ 8,660,283,169 $ 8,943,805,451 Certified Property tax $ 42,697,326 $ 44,838,106 $ 47,681,429 $ 50,560,429 $ 54,098,846 Levy Rate 0.0060540040 0.0054044800 0.0058839760 0.0058381958 0.0060487503 Estimated 3.3% increase for property valuation REVENUE AND RESOURCE HIGHLIGHTS CITY OF IDAHO FALLS | Proposed Annual Budget 2027 28 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY EXPENDITURE HIGHLIGHTS The total adopted budget for Fiscal Year 2026/2027 is $393.5 million. Expenditures increased by $3.8 million (1.0%) compared to the Fiscal Year 2025/2026 adopted budget of $389.6 million. Personnel Costs - This year’s adopted salaries and benefits totaled $111.3 million which is an increase of 6.8% compared to salaries and benefits in Fiscal Year 2025/2026. The largest part of this increase is attributed to increases in benefit costs, market based wage adjustments, and step and grade increases, and additional new personnel. Other Operating Expenses - The City’s other operational expenses including Current Operating Expenses, Grant Expenditures, Debt Service, and MERF Allocations increase by 9.5% from the prior year. Capital Outlay - The current adopted capital outlay including MERF Expenditures is increasing by $6.0 million or 5.1% primarily due increased use of impact fees accumulated for Parks and Streets projects as well as Enterprise funded capital investments including the airport terminal and infrastructure, new Water, Street, and Sanitation administration facilities. Interfund Transfers - The interfund transfers (transactions between funds) have increased $1.0 million or 5.3% over the prior year. The increase is attributed to the updated cost allocation plan based on a five year average of actuals instead of prior year budgets.. Contingency - Contingency has decreased primarily for the Airport terminal expansion as project grant funding has been secured. The next table details significant ongoing commitments and recurring agreements and debt service and lease payments made by the City for various services over future years. EXPENDITURES BY FUNCTION Current Operating Expense $136,520,384 32.88% Capital Outlay $117,261,955 28.24% Salaries And Wages $74,879,525 18.04% Benefits $36,432,922 8.78% Contingency $18,623,044 4.49% Debt Service $12,618,067 3.04% Grant Expenditures $6,985,435 1.68% MERF Expenditures $6,562,070 1.58% MERF Allocation $5,280,104 1.27% Interdepartmental Charges $(5,847,738) (1.41)% Cost Allocation Transfers $(15,831,814) (3.81)% Total $393,483,954 100.00% 29 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 EXPENDITURE HIGHLIGHTS  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MULTI-YEAR & RECURRING AGREEMENTS Department Vendor Service Annual Amount Council TRPTA GIFT Public Transit Contribution $430,000 Municipal Services N. Harris Computer Corp Cayenta CIS Software 93,824 Municipal Services SHI International Corp Microsoft User Licenses 257,030 Municipal Services SpryPoint Work & Asset Management Subscription 221,400 Municipal Services Workday INC Financial/HR Software Subscription 482,131 Municipal Services VLCM/ArcticWolf Cybersecurity Subscription 93,967 Municipal Services Moss Adams Financial Audit Services 196,425 Police Department Bancorp Police Vehicle Lease Payments 315,314 Police Department Umpqua Bank Police Vehicle Lease Payments 268,839 Police Department KS Statebank Police Vehicle Lease Payments 353,507 Police Department Zion’s Bank Bond Payment for Police Complex 2,000,000 Police Department LensLock Inc Body Camera Service 210,016 Fire Department PNC Fire Engine Lease Payments 601,969 Fire Department Stryker Stryker360 Equipment 303,719 Risk Management ICRMP City Liability Insurance 1,929,835 Risk Management Intermountain Claims Worker’s Compensation Administrator 1,500,000 Risk Management Moreton Insurance Worker’s Compensation Secondary Insurance Policy 300,000 Idaho Falls Power Alliant Hydro Insurance 500,000 Idaho Falls Power Cooperative Resource Center (CRC) After Hours Call Center Service 90,000 Idaho Falls Power Davey Tree Tree Trimming Services 850,000 Idaho Falls Power USIC Holdings Inc Services/Locates 250,000 Idaho Falls Power Bonneville Power Administration (BPA) Block and Slice Power Sales Agreement 1,000,000 + Idaho Falls Power TEA Slice Scheduling Software and Power Supply Consultant 600,000 Idaho Falls Power UAMPS Power Supply / Power Services JOA 1,000,000 + Idaho Falls Power Zion’s Bank Bond Payment for IFP, 2021 Series 1,553,950 Idaho Falls Power Zion’s Bank Bond Payment for IFP, 2024 Series 3,761,750 Idaho Falls Power & Fiber Red Inc. Publications and Marketing 75,000 Idaho Falls Power & Fiber UTOPIA Fiber Joint Power Agreement 1,000,000 + Airport Ardurra Environmental & Engineering Consulting Services Varies per Work Order Public Works Idaho Department of Environmental Quality Note Payable Payment for Wastewater 1,100,000 Public Works Downtowner Holdings LLC GIFT Transport Service 1,988,000 MULTI-YEAR & RECURRING AGREEMENTS CITY OF IDAHO FALLS | Proposed Annual Budget 2027 30 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY BUDGET FULL TIME EQUIVALENT (FTE) SUMMARY The City of Idaho Falls full time equivalent (FTE) employee count for the prior year’s Fiscal Year 2025/2026 budget was 808.25 employees. This number includes full-time and regular part time 20 hour and 30 hour employees, not seasonal, casual, or temporary employees. The approved new employees for Fiscal Year 2026/2027 are listed below bringing the total FTE count to 819.25. • Proposed Governmental Fund supported, included in table below, totaling $699,451: › 1 Assistant City Attorney › 1 Police Dispatcher (partially funded by Bonneville County) › 1 Police Opioid Response Detective › 2 Fire/EMS Training Captains • Proposed Enterprise Funds, included in table below, totaling $572,118: › 2 Water Service Technicians › 2 Power Wiremen › 1 Apprentice Generation Mechanic › 1 Fiber Communications and Splicing Technician Department FY 2025 Budget FY 2026 Budget FY 2027 Adopted Budget Mayor & Council 15.0 15.0 15.0 (7) Legal 5.5 7.0 8.0 Municipal Services 76.0 78.0 (2) 79.0 (6) (8) Community Development 22.5 22.5 21.5 (8) Human Resources 4.0 5.0 5.0 Police 154.0 154.0 (3) & (4) 157.0 Fire & EMS Fire 90.0 89.0 (1) 91.0 (1) Emergency Medical Services 48.0 55.0 (1) & (5) 55.0 (1) Parks & Recreation Parks 67.0 67.0 67.0 Recreation 9.0 10.0 (1) 10.0 Golf 12.0 13.0 (1) 13.0 Library 26.0 25.75 25.75 Airport 29.0 28.0 (2) 28.0 Public Works Public Works Administration 22.0 22.0 22.0 Streets 23.0 24.0 24.0 Water 28.0 29.0 31.0 Sanitation 24.0 25.0 25.0 Wastewater 39.0 41.0 41.0 Idaho Falls Power & Fiber Idaho Falls Power 81.0 88.0 90.0 Fiber 9.0 9.0 10.0 Risk Management 1.0 1.0 1.0 785.0 808.25 819.25 (1) Positions transferred (2) Airport IT Specialist transferred to Municipal Services mid-year. Wages and benefits paid by Airport through transfers. (3) Approved for increase of 6 officers pending COPS grant funding, 2 if no grant funding. Two officers added since no grant funding received. (4) Two Animal Control employees resigned, will not be replaced in anticipation of sale of Animal Shelter (5) Approved for 6 last quarter additions. Positions added in February 2025. (6) Vacant Electrician position will not be filled for budget savings. 31 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 BUDGET FULL TIME EQUIVALENT (FTE) SUMMARY  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY BUDGET SUMMARY BY YEAR  FY 2025 Actual  FY 2026 Adopted Budget  FY 2027 Adopted Budget REVENUES Taxes And Franchises $ 49,170,741 $ 51,635,446 $ 55,353,846 Intergovernmental Revenue  45,244,307   82,601,932   79,841,761 Charges For Services  145,087,757   143,205,981   162,660,746 Licenses And Permits  6,780,860   7,936,675   5,481,575 Rentals & Leases  1,688,081   1,864,160   1,746,944 Fines & Forfeitures  337,495   240,550   280,000 Contributions & Donations  1,872,222   2,935,419   1,751,423 Investment Income  8,897,156   4,198,779   4,175,502 Miscellaneous  3,537,500   2,475,678   2,719,888 Debt Proceeds  -   18,368,229   5,000,000 Non Revenue Transfer  9,215,094   4,854,526   6,183,931 TOTAL REVENUES  $ 271,831,214  $ 320,317,375  $ 325,195,615        EXPENDITURES Salaries And Wages $ 65,692,050 $ 70,721,155 $ 74,879,525 Benefits  31,206,138  33,543,505  36,432,922 Current Operating Expense  105,176,482  120,612,327  136,520,384 Grant Expenditures  7,231,608  9,579,691  6,985,435 Capital Outlay  70,717,691  111,473,524  117,261,955 MERF Expenditures  5,130,105  6,387,135  6,562,070 Debt Service  11,254,414  12,521,883  12,618,067 MERF Allocation  5,010,154  4,706,694  5,280,104 Interdepartmental Charges  (4,674,307)  (6,122,996)  (5,847,738) Cost Allocation Transfers  (13,100,394)  (14,476,022)  (15,831,814) Contingency  -  40,688,080  18,623,044  -  -  - TOTAL EXPENDITURES $ 283,643,942 $ 389,634,976 $ 393,483,954       EXCESS/(DEFICIENCY) $ (11,812,729) $ (69,317,601) $ (68,288,339)       ADDITIONAL RESOURCES * Fund Balance-Estimated  -  166,520,002  197,401,914 Reserve for Future Capital  -  (57,394,780)  (90,183,953) Reserve for Rate Stabilization  -  (28,500,000)  (25,600,000) Reserve for Conservation  -  (2,700,000)  (3,800,000) Reserve for Debt Service  -  (1,079,623)  (1,079,623) Reserve for Self Insurance  -  (4,688,000)  (4,900,000) Reserve for Health Insurance  -  (2,840,000)  (3,550,000) TOTAL ADDITIONAL RESOURCES $ - $ 69,317,599 $ 68,288,338 NET EXCESS/(DEFICIENCY)  $ (11,812,729)  $ (2)  $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. BUDGET SUMMARY BY YEAR CITY OF IDAHO FALLS | Proposed Annual Budget 2027 32 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY SUMMARY OF REVENUES BY FUND REVENUES BY FUND  FY 2025 Actual  FY 2026 Adopted Budget  FY 2027 Proposed Budget General Fund $ 74,911,377 $ 74,220,812 $ 79,007,037 Street Fund  11,980,786  8,679,180  9,091,964 Recreation Fund  2,958,942  3,441,788  3,388,662 Library Fund  3,249,960  3,244,263  3,572,559 Airport Passenger Facility Charge (PFC) Fund  531,706  (793,477)  (1,701,538) Business Improvement District Fund  89,685  115,500  118,965 Golf Fund  5,390,205  4,418,353  5,014,587 Risk Management Fund  3,785,787  3,940,000  4,566,432 Health Insurance Fund  1,950,431  540,000  650,000 Airport Customer Facility Charge (CFC) Fund  692,578  378,371  (382,272) Emergency Medical Service Fund  10,208,892  9,940,850  12,006,914 Wildland Fire Fund  2,433,215  1,059,329  2,308,046 Police Impact Fee Fund  654,957  765,000  415,000 Fire Impact Fee Fund  (365,580)  (1,416,803)  500,000 Parks & Recreation Impact Fee Fund  1,271,503  1,740,000  950,000 Streets Impact Fee Fund  2,717,499  2,850,000  2,050,000 Public Works Capital Improvement Fund  632,321  840,000  863,700 Street Capital Improvement Fund  2,269,642  2,035,846  1,013,200 Bridge & Arterial Capital Improvement Fund  (981,858)  -  - Surface Drainage Capital Improvement Fund  -  -  - Traffic Light Capital Improvement Fund  482,565  -  10,000 Parks Capital Improvement Fund  -  -  - Fire Capital Improvement Fund  2,446,908  3,712,000  278,500 Zoo Capital Improvement Fund  354,552  1,060,000  381,500 Frontier Center Capital Improvement Fund  2,054,490  3,730,919  - Golf Capital Improvement Fund  166,504  89,000  120,000 Police Capital Improvement Fund  118,268  -  - Airport Fund  11,272,705  70,884,220  61,662,644 Water Fund  20,766,235  18,901,500  18,558,856 Sanitation Fund  7,181,440  6,488,000  11,258,210 Idaho Falls Power Fund  81,227,708  80,669,524  87,831,649 Fiber Fund  5,447,212  5,880,200  6,275,619 Wastewater Fund  15,930,578  12,903,000  14,965,381 Street Lighting  -  -  420,000 TOTAL  $ 271,831,214  $ 320,317,375  $ 325,195,615 33 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 SUMMARY OF REVENUES BY FUND  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY SUMMARY OF EXPENDITURES BY FUND EXPENDITURES BY FUND  FY 2025 Actual  FY 2026 Adopted Budget  FY 2027 Proposed Budget General Fund $ 70,753,405 $ 86,045,091 $ 90,647,934 Street Fund  12,282,284  14,901,539  16,336,597 Recreation Fund  2,690,049  3,586,806  3,458,596 Library Fund  3,399,684  4,649,913  4,168,928 Airport Passenger Facility Charge (PFC) Fund  10  -  - Business Improvement District Fund  77,000  119,300  118,965 Golf Fund  4,772,220  5,036,922  5,334,685 Risk Management Fund  3,684,291  4,735,000  7,566,432 Health Insurance Fund  160,000  -  - Emergency Medical Service Fund  10,740,790  11,813,081  13,949,190 Wildland Fire Fund  1,924,448  1,934,329  2,702,844 Police Impact Fee Fund  651,359  630,000  830,000 Fire Impact Fee Fund  21,359  50,000  50,000 Parks & Recreation Impact Fee Fund  21,359  880,000  1,600,000 Streets Impact Fee Fund  903,661  5,500,000  6,025,000 Public Works Capital Improvement Fund  950,048  2,200,000  3,400,000 Street Capital Improvement Fund  2,884,213  2,623,000  1,090,000 Bridge & Arterial Capital Improvement Fund  99,559  -  - Surface Drainage Capital Improvement Fund  -  -  - Traffic Light Capital Improvement Fund  552,979  -  641,800 Parks Capital Improvement Fund  -  -  - Fire Capital Improvement Fund  2,569,790  3,712,000  278,500 Zoo Capital Improvement Fund  493,386  1,050,000  503,885 Frontier Center Capital Improvement Fund  3,174,993  4,681,860  - Golf Capital Improvement Fund  -  235,000  150,000 Police Capital Improvement Fund  118,268  -  - Airport Fund  9,922,926  73,075,495  57,026,588 Water Fund  19,679,407  29,653,546  32,823,313 Sanitation Fund  6,389,310  10,037,435  15,236,967 Idaho Falls Power Fund  101,317,378  94,588,498  98,872,927 Fiber Fund  4,962,402  5,800,190  6,931,623 Wastewater Fund  18,447,364  22,095,971  23,330,180 Street Lighting  -  -  409,000 Budgetary Fund  -  -  - TOTAL  $ 283,643,942  $ 389,634,976  $ 393,483,954 SUMMARY OF EXPENDITURES BY FUND CITY OF IDAHO FALLS | Proposed Annual Budget 2027 34 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY CITY SUMMARIES 2026/2027 PROPOSED CITY-WIDE BUDGET - YEAR TO YEAR COMPARISON FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditures Revenues Expenditures Revenues $ Change Expenditure % Change Expenditure General Fund Mayor And Council $ 1,022,441 $ 101,600 $ 492,796 $ 91,500 $ (529,645) -52% Legal 740,880 180,000 933,195 180,000 192,315 26% Municipal Services 11,828,136 3,326,500 7,779,535 2,713,000 (4,048,601) -34% Non- Departmental 3,459,663 52,292,138 7,679,399 57,342,985 4,219,736 122% Community Development 4,542,939 4,084,637 4,023,155 3,424,901 (519,784) -11% Human Resources 498,938 - 555,672 - 56,734 11% Police 27,765,248 3,351,458 29,964,622 3,153,723 2,199,374 8% Fire 19,236,132 4,666,946 19,982,676 4,481,279 746,544 4% Parks 12,695,021 3,156,979 14,737,372 4,947,149 2,042,351 16% Public Works 4,255,693 3,060,554 4,499,513 2,672,500 243,820 6% - - - - - 0% Total General Fund $ 86,045,091 $ 74,220,812 $ 90,647,934 $ 79,007,037 $ 4,602,843 5% Special Revenue Funds Wildland Fire $ 1,934,329 $ 1,059,329 $ 2,702,844 $ 2,308,046 $ 768,515 40% Streets 14,901,539 8,679,180 16,336,597 9,091,964 1,435,058 10% Recreation 3,586,806 3,441,788 3,458,596 3,388,662 (128,210) -4% Library 4,649,913 3,244,263 4,168,928 3,572,559 (480,985) -10% Business Improvement District 119,300 115,500 118,965 118,965 (335) 0% Golf 5,036,922 4,418,353 5,334,685 5,014,587 297,763 6% Emergency Medical Service 11,813,081 9,940,850 13,949,190 12,006,914 2,136,109 18% - - - - - 0% Total Special Revenue Funds $ 42,041,890 $ 30,899,263 $ 46,069,805 $ 35,501,697 $ 4,027,915 10% Special Revenue Impact Fees Funds Police Impact Fees $ 630,000 $ 765,000 $ 830,000 $ 415,000 $ 200,000 32% Fire Impact Fees 50,000 (1,416,803) 50,000 500,000 - 0% Parks & Rec Impact Fees 880,000 1,740,000 1,600,000 950,000 720,000 82% Streets Impact Fees 5,500,000 2,850,000 6,025,000 2,050,000 525,000 10% Total Special Revenue Impact Fee Funds $ 7,060,000 $ 3,938,197 $ 8,505,000 $ 3,915,000 $ 1,445,000 20% 35 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 PROPOSED CITY-WIDE BUDGET - YEAR TO YEAR COMPARISON FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditures Revenues Expenditures Revenues $ Change Expenditure % Change Expenditure Capital Improvement Funds Fire $ 3,712,000 $ 3,712,000 $ 278,500 $ 278,500 $ (3,433,500) -92% Public Works CIP 2,200,000 840,000 3,400,000 863,700 1,200,000 55% Street CIP 2,623,000 2,035,846 1,090,000 1,013,200 (1,533,000) -58% Traffic Light CIP - - 641,800 10,000 641,800 0% Frontier Center CIP 4,681,860 3,730,919 - - (4,681,860) -100% Zoo CIP 1,050,000 1,060,000 503,885 386,500 (546,115) -52% Golf CIP 235,000 89,000 150,000 115,000 (85,000) -36% - - - - - 0% Total Capital Improvement Funds $ 14,501,860 $ 11,467,765 $ 6,064,185 $ 2,666,900 $ (8,437,675) -58% Enterprise Funds Street Lighting $ - $ - $ 409,000 $ 420,000 $ 409,000 0% Passenger Facility Charge - (793,477) - (1,701,538) - 0% Customer Facility Charges - 378,371 - (382,272) - 0% Airport 73,075,495 70,884,220 57,026,588 61,662,644 (16,048,907) -22% Water 29,653,546 18,901,500 32,823,313 18,558,856 3,169,767 11% Wastewater 22,095,971 12,903,000 23,330,180 14,965,381 1,234,209 6% Sanitation 10,037,435 6,488,000 15,236,967 11,258,210 5,199,532 52% Power 94,588,498 80,669,524 98,872,927 87,831,649 4,284,429 5% Fiber 5,800,190 5,880,200 6,931,623 6,275,619 1,131,433 20% Total Enterprise Funds $ 235,251,135 $ 195,311,338 $ 234,630,599 $ 198,888,549 $ (620,536) 0% Internal Service Funds Risk Management $ 4,735,000 $ 3,940,000 $ 7,566,432 $ 4,566,432 $ 2,831,432 60% Health Insurance - 540,000 - 650,000 - 0% Total Internal Service Funds 4,735,000 4,480,000 7,566,432 5,216,432 2,831,432 60% Grand Total $ 389,634,976 $ 320,317,375 $ 393,483,954 $ 325,195,615 $ 3,848,978 1% CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 36 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 SUMMARY BY FUND TYPE  General Fund Special Revenue Funds Impact Fee Fund CIP Enterprise Funds Internal Services Budgets Total REVENUES Taxes And Franchises $ 46,939,368 $ 7,600,778 $ - $ 813,700 $ - $ - $ 55,353,846 Intergovernmental Revenue  19,741,468  15,214,000  -  1,013,200  43,873,093  -  79,841,761 Charges For Services  3,531,150  11,965,982  -  515,000  146,648,614  -  162,660,746 Licenses And Permits  1,711,575  20,000  3,750,000  -  -  -  5,481,575 Rentals & Leases  75,179  33,560  -  -  1,638,205  -  1,746,944 Fines & Forfeitures  260,000  10,000  -  -  10,000  -  280,000 Contributions & Donations  298,000  36,000  -  1,417,423  -  -  1,751,423 Investment Income  855,000  292,952  115,000  75,000  2,662,550  175,000  4,175,502 Miscellaneous  557,973  286,915  -  -  1,525,000  350,000  2,719,888 Debt Proceeds  -  -  -  -  5,000,000  -  5,000,000 Non Revenue Transfer  5,037,325  41,510  50,000  (1,167,423)  (2,468,913)  4,691,432  6,183,931 TOTAL REVENUES $79,007,037 $35,501,697 $ 3,915,000 $2,666,900 $198,888,549 $ 5,216,432 $ 325,195,615 EXPENDITURES Salaries And Wages $ 41,040,415 $ 11,825,236 $ - $ - $ 21,934,900 $ 78,973 $ 74,879,525 Benefits  20,407,237  5,765,776  -  -  10,228,357  31,552  36,432,922 Current Operating Expense  24,840,516  16,881,758  100,000  -  87,242,204  7,455,907  136,520,384 Grant Expenditures  4,562,055  606,150  -  740,000  1,077,230  -  6,985,435 Capital Outlay  3,680,000  1,230,940  7,725,000  4,824,185  99,801,830  -  117,261,955 MERF Expenditures  1,307,708  2,644,800  -  -  2,609,562  -  6,562,070 Debt Service  3,083,348  303,719  630,000  -  8,601,000  -  12,618,067 MERF Allocation  3,058,678  2,101,426  -  -  120,000  -  5,280,104 Interdepartmental Charges  (4,398,254)  (715,000)  -  -  (734,484)  -  (5,847,738) Cost Allocation Transfers  (15,831,814)  -  -  -  -  -  (15,831,814) Contingency  8,898,044  5,425,000  50,000  500,000  3,750,000  -  18,623,044 TOTAL EXPENDITURES $90,647,934 $46,069,805 $ 8,505,000 $ 6,064,185 $234,630,599 $ 7,566,432 $393,483,954 EXCESS/ (DEFICIENCY) $ (11,640,897) $ (10,568,107) $(4,590,000) $(3,397,285) $ (35,742,049) $(2,350,000) $ (68,288,339) 37 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 SUMMARY BY FUND TYPE  General Fund Special Revenue Funds Impact Fee Fund CIP Enterprise Funds Internal Services Budgets Total ADDITIONAL RESOURCES * Fund Balance-Estimated $ 18,634,758 $ 17,221,690 $ 9,285,000 $ 3,694,900 $ 137,765,566 $10,800,000 $ 197,401,914 Reserve for Future Capital  (6,993,861)  (6,653,583)  (4,695,000)  (297,615)  (71,543,894)  -  (90,183,953) Reserve for Rate Stabilization  -  -  -  -  (25,600,000)  -  (25,600,000) Reserve for Conservation  -  -  -  -  (3,800,000)  -  (3,800,000) Reserve for Debt Service  -  -  -  -  (1,079,623)  -  (1,079,623) Reserve for Self Insurance  -  -  -  -  -  (4,900,000)  (4,900,000) Reserve for Health Insurance  -  -  -  -  -  (3,550,000)  (3,550,000) TOTAL ADDITIONAL RESOURCES $ 11,640,897 $ 10,568,107 $ 4,590,000 $ 3,397,285 $ 35,742,049 $ 2,350,000 $ 68,288,338 NET EXCESS/ (DEFICIENCY) $ (0) $ (0) $ - $ - $ (0) $ - $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 38 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 GENERAL FUND SUMMARY BY DEPARTMENT  Mayor and Council  Legal  Municipal Services  Non- Departmental  Community Development  Human Resources  Police  Fire  Parks  Public Works  TOTAL REVENUES Taxes And Franchises $ - $ - $ - $ 46,939,368 $ - $ - $ - $ - $ - $ - $ 46,939,368 Intergovernmental Revenue  -  -  -  9,309,961  1,494,901  -  2,054,626  4,152,779  295,000  2,434,200  19,741,468 Charges For Services  -  -  191,000  -  410,000  -  173,000  140,000  2,386,150  231,000  3,531,150 Licenses And Permits  91,500  -  -  -  1,520,000  -  35,000  65,000  75  -  1,711,575 Rentals & Leases  -  -  2,500  -  -  -  40,579  -  32,100  -  75,179 Fines & Forfeitures  -  180,000  -  -  -  -  80,000  -  -  -  260,000 Contributions & Donations  -  -  -  -  -  -  41,000  38,500  218,500  -  298,000 Investment Income  -  -  -  850,000  -  -  -  -  5,000  -  855,000 Miscellaneous  -  -  500  81,150  -  -  454,023  10,000  5,000  7,300  557,973 Non Revenue Transfer  -  -  2,519,000  162,506  -  -  275,495  75,000  2,005,324  -  5,037,325 TOTAL REVENUES $ 91,500  $ 180,000  $ 2,713,000  $ 57,342,985  $ 3,424,901  $ -  $ 3,153,723  $ 4,481,279  $ 4,947,149  $ 2,672,500  $ 79,007,037 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES    39 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 GENERAL FUND SUMMARY BY DEPARTMENT  Mayor and Council  Legal  Municipal Services  Non- Departmental  Community Development  Human Resources  Police  Fire  Parks  Public Works  TOTAL EXPENDITURES Salaries And Wages $ 802,043 $ 864,269 $ 6,309,743 $ - $ 1,792,066 $ 537,034 $ 13,188,796 $ 10,017,683 $ 5,201,927 $ 2,326,854 $ 41,040,415 Benefits  461,344  363,946  3,069,155  -  799,599  184,545  6,907,004  5,269,219  2,455,770  896,657  20,407,237 Current Operating Expense  454,286  106,893  9,373,839  525,000  386,256  331,831  4,173,829  2,462,918  4,568,003  2,457,663  24,840,516 Grant Expenditures  -  -  -  -  811,542  -  1,132,027  2,323,486  295,000  -  4,562,055 Capital Outlay  -  -  2,120,000  300,000  180,000  -  -  75,000  835,000  170,000  3,680,000 MERF Expenditures  -  -  91,814  -  28,255  -  480,000  -  707,639  -  1,307,708 Debt Service  -  -  -  -  -  -  2,481,379  601,969  -  -  3,083,348 MERF Allocation  -  -  111,111  -  25,436  -  1,481,421  785,000  635,709  20,000  3,058,678 Interdepartmental Charges  -  -  (875,500)  -  -  -  (1,258,480)  (1,552,599)  (161,675)  (550,000)  (4,398,254) Cost Allocation Transfers  (1,224,876)  (401,913)  (12,885,627)  -  -  (497,738)  -  -  -  (821,660)  (15,831,814) Contingency  -  -  465,000  6,854,399  -  -  1,378,645  -  200,000  -  8,898,044 TOTAL EXPENDITURES $ 492,796  $ 933,195  $ 7,779,535  $ 7,679,399  $ 4,023,155  $ 555,672  $ 29,964,622  $ 19,982,676  $ 14,737,372  $ 4,499,513  $ 90,647,934                       $ (401,296)  $ (753,195)  $ (5,066,535)  $ 49,663,586  $ (598,254)  $ (555,672)  $(26,810,899)  $(15,501,396)  $ (9,790,223)  $ (1,827,013)  $ (11,640,897) ADDITIONAL RESOURCES * Fund Balance-Estimated $ - $ - $ 556,814 $ 13,516,012 $ 28,255 $ - $ 3,024,069 $ 601,969 $ 907,639 $ - $ 18,634,758 Reserve for Future Capital  (18,619)  -  (1,050,891)  (1,568,985)  (182,955)  -  (1,181,830)  (690,761)  (2,154,465)  (145,355)  (6,993,861) TOTAL ADDITIONAL RESOURCES $ (18,619)  $ -  $ (494,077)  $ 11,947,027  $ (154,700)  $ -  $ 1,842,239  $ (88,792)  $ (1,246,826)  $ (145,355)  $ 11,640,897 NET EXCESS/ (DEFICIENCY) $ (419,915)  $ (753,195)  $(5,560,612)  $ 61,610,613  $ (752,953)  $ (555,672)  $ (24,968,660)  $(15,590,188)  $ (11,037,050)  $ (1,972,368)  $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 40    CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 SPECIAL REVENUE FUNDS - SUMMARY BY FUND  Street Fund  Recreation Fund  Library Fund  Business Improvement District Fund  Golf Fund  Emergency Medical Service Fund  Wildland Fire Fund  Total REVENUES Taxes And Franchises $ 3,041,981 $ 1,223,090 $ 3,335,707 $ - $ - $ - $ - $ 7,600,778 Intergovernmental Revenue  5,704,358  -  85,000  -  -  7,064,642  2,360,000  15,214,000 Charges For Services  250,000  1,845,172  -  -  4,993,000  4,877,810  - Licenses And Permits  20,000  -  -  -  -  -  -  20,000 Rentals & Leases  -  24,560  9,000  -  -  -  -  33,560 Fines & Forfeitures  -  -  10,000  -  -  -  -  10,000 Contributions & Donations  -  1,000  30,000  -  -  5,000  -  36,000 Investment Income  130,000  6,000  101,952  -  -  50,000  5,000  292,952 Miscellaneous  10,000  55,900  900  118,965  45,000  56,150  -  286,915 Non Revenue Transfer  (64,375)  232,940  -  -  (23,413)  (46,688)  (56,954)  41,510 TOTAL REVENUES $ 9,091,964 $ 3,388,662 $ 3,572,559 $ 118,965 $ 5,014,587 $ 12,006,914 $ 2,308,046 $ 35,501,697 EXPENDITURES Salaries And Wages $ 1,639,195 $ 1,233,111 $ 1,801,283 $ - $ 1,356,271 $ 5,795,376 $ - $ 11,825,236 Benefits  963,894  446,557  737,341  -  569,351  3,048,632  -  5,765,776 Current Operating Expense  7,821,533  1,302,336  1,228,504  118,965  2,220,063  2,722,513  1,467,844  16,881,758 Grant Expenditures  -  -  -  -  -  46,150  560,000  606,150 Capital Outlay  150,000  232,940  -  -  173,000  -  675,000  1,230,940 MERF Expenditures  1,450,000  52,000  -  -  520,000  622,800  -  2,644,800 Debt Service  -  -  -  -  -  303,719  -  303,719 MERF Allocation  836,974  41,652  1,800  -  496,000  725,000  -  2,101,426 Interdepartmental Charges  (275,000)  -  -  -  -  (440,000)  -  (715,000) Contingency  3,750,000  150,000  400,000  -  -  1,125,000  -  5,425,000 TOTAL EXPENDITURES $ 16,336,597 $ 3,458,596 $ 4,168,928 $ 118,965 $ 5,334,685 $ 13,949,190 $ 2,702,844 $ 46,069,805 EXCESS/(DEFICIENCY) $ (7,244,632) $ (69,934) $ (596,369) $ - $ (320,098) $ (1,942,276) $ (394,798) $ (10,568,107) CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES    41 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 SPECIAL REVENUE FUNDS - SUMMARY BY FUND  Street Fund  Recreation Fund  Library Fund  Business Improvement District Fund  Golf Fund  Emergency Medical Service Fund  Wildland Fire Fund  Total ADDITIONAL RESOURCES * Fund Balance-Estimated $ 9,153,593 $ 202,000 $ 3,225,000 $ - $ 520,000 $ 2,071,097 $ 2,050,000 $ 17,221,690 Reserve for Future Capital  (1,908,961)  (132,066)  (2,628,631)  -  (199,902)  (128,821)  (1,655,202)  (6,653,583) TOTAL ADDITIONAL RESOURCES $ 7,244,632 $ 69,934 $ 596,369 $ - $ 320,098 $ 1,942,276 $ 394,798 $ 10,568,107 NET EXCESS/(DEFICIENCY) $ (0)  $ (0)  $ 0  $ -  $ 0  $ (0)  $ -  $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 42    CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 SPECIAL REVENUE IMPACT FEE FUNDS - SUMMARY BY FUND  Police Impact Fee Fund  Fire Impact Fee Fund  Parks & Recreation Impact Fee Fund  Streets Impact Fee Fund  Total REVENUES Licenses And Permits $ 400,000 $ 450,000 $ 900,000 $ 2,000,000 $ 3,750,000 Investment Income  15,000  -  50,000  50,000  115,000 Non Revenue Transfer  -  50,000  -  -  50,000 TOTAL REVENUES $ 415,000 $ 500,000 $ 950,000 $ 2,050,000 $ 3,915,000 EXPENDITURES Current Operating Expense $ - $ - $ 100,000 $ - $ 100,000 Capital Outlay  200,000  -  1,500,000  6,025,000  7,725,000 Debt Service  630,000  -  -  -  630,000 Contingency  -  50,000  -  -  50,000 TOTAL EXPENDITURES $ 830,000 $ 50,000 $ 1,600,000 $ 6,025,000 $ 8,505,000 EXCESS/(DEFICIENCY) $ (415,000) $ 450,000 $ (650,000) $ (3,975,000) $ (4,590,000) ADDITIONAL RESOURCES * Fund Balance-Estimated $ 1,210,000 $ 50,000 $ 4,050,000 $ 3,975,000 $ 9,285,000 Reserve for Future Capital  (795,000)  (500,000)  (3,400,000)  -  (4,695,000) TOTAL ADDITIONAL RESOURCES $ 415,000 $ (450,000) $ 650,000 $ 3,975,000 $ 4,590,000 NET EXCESS/(DEFICIENCY) $ - $ - $ - $ - $ -       * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 43 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 CAPITAL PROJECT FUNDS - SUMMARY BY FUND Public Works Capital Improvement Fund Street Capital Improvement Fund Bridge & Arterial Capital Improvement Fund Traffic Light Capital Improvement Fund Frontier Center Capital Improvement Fund Zoo Capital Improvement Fund Golf Capital Improvement Fund Fire Capital Improvement Fund Total REVENUES Taxes And Franchises $ 813,700 $ - $ - $ - $ - $ - $ - $ - $ 813,700 Intergovernmental Revenue  -  1,013,200  -  -  -  -  -  -  1,013,200 Charges For Services  -  -  -  -  -  100,000  415,000  -  515,000 Contributions & Donations  -  -  -  -  1,165,923  251,500  -  -  1,417,423 Investment Income  50,000  -  -  10,000  (20,000)  30,000  5,000  -  75,000 Non Revenue Transfer  -  -  -  -  (1,145,923)  -  (300,000)  278,500  (1,167,423) TOTAL REVENUES $ 863,700 $ 1,013,200 $ - $ 10,000 $ - $ 381,500 $ 120,000 $ 278,500 $ 2,666,900 EXPENDITURES Grant Expenditures $ - $ 740,000 $ - $ - $ - $ - $ - $ - $ 740,000 Capital Outlay  3,050,000  350,000  -  641,800  -  503,885  -  278,500  4,824,185 Contingency  350,000  -  -  -  -  -  150,000  -  500,000 TOTAL EXPENDITURES $ 3,400,000 $ 1,090,000 $ - $ 641,800 $ - $ 503,885 $ 150,000 $ 278,500 $ 6,064,185 EXCESS/(DEFICIENCY) $ (2,536,300) $ (76,800) $ - $ (631,800) $ - $ (122,385) $ (30,000) $ - $ (3,397,285) ADDITIONAL RESOURCES * Fund Balance-Estimated $ 2,536,300 $ 76,800 $ - $ 631,800 $ - $ 150,000 $ 300,000 $ - $ 3,694,900 Reserve for Future Capital  -  -  -  -  -  (27,615)  (270,000)  -  (297,615) TOTAL ADDITIONAL RESOURCES $ 2,536,300 $ 76,800 $ - $ 631,800 $ - $ 122,385 $ 30,000 $ - $ 3,397,285 NET EXCESS/ (DEFICIENCY) $ - $ - $ - $ - $ - $ - $ - $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 44    CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 ENTERPRISE FUNDS - SUMMARY BY FUND Airport Fund Airport Customer Facility Charge (CFC) Fund Airport Passenger Facility Charge (PFC) Fund Water Fund Sanitation Fund Idaho Falls Power Fund Fiber Fund Wastewater Fund Street Lighting Total REVENUES Intergovernmental Revenue $ 41,995,863 $ - $ - $ - $ - $ 1,877,230 $ - $ - $ - $ 43,873,093 Charges For Services  9,257,229  1,197,728  1,662,100  18,654,000  11,549,000  84,048,557  5,278,500  14,581,500  420,000  146,648,614 Rentals & Leases  386,205  -  -  -  -  150,000  1,100,000  2,000  -  1,638,205 Fines & Forfeitures  10,000  -  -  -  -  -  -  -  -  10,000 Investment Income  15,000  20,000  75,000  250,000  100,000  1,857,550  20,000  325,000  -  2,662,550 Miscellaneous  10,000  -  -  200,000  -  1,315,000  -  -  -  1,525,000 Debt Proceeds  5,000,000  -  -  -  -  -  -  -  -  5,000,000 Non Revenue Transfer  4,988,347 (1,600,000)  (3,438,638)  (545,144)  (390,790)  (1,416,688)  (122,881)  56,881  -  (2,468,913) TOTAL REVENUES $ 61,662,644 $ (382,272) $ (1,701,538) $ 18,558,856 $ 11,258,210 $ 87,831,649 $ 6,275,619 $ 14,965,381 $ 420,000 $ 198,888,549 EXPENDITURES Salaries And Wages $ 2,250,957 $ - $ - $ 2,232,930 $ 1,605,599 $ 11,960,115 $ 988,956 $ 2,896,343 $ - $ 21,934,900 Benefits  1,012,785  -  -  1,375,948  997,125  4,918,609  452,192  1,471,698  -  10,228,357 Current Operating Expense  5,305,287  -  -  8,202,470  8,774,242  55,901,641  1,440,425  7,209,139  409,000  87,242,204 Grant Expenditures  -  -  -  -  -  1,077,230  -  -  -  1,077,230 Capital Outlay  47,710,060  -  -  20,065,000  3,660,000  16,803,770  1,900,000  9,663,000  -  99,801,830 MERF Expenditures  240,000  -  -  285,000  -  1,444,562  150,000  490,000  -  2,609,562 Debt Service  187,500  -  -  -  -  5,313,450  2,000,050  1,100,000  -  8,601,000 MERF Allocation  120,000  -  -  -  -  -  -  -  -  120,000 Interdepartmental Charges  -  -  -  (188,034)  -  (546,450)  -  -  - Contingency  200,000  -  -  850,000  200,000  2,000,000  -  500,000  -  3,750,000 TOTAL EXPENDITURES $ 57,026,588 $ - $ - $ 32,823,313 $ 15,236,967 $ 98,872,927 $ 6,931,623 $ 23,330,180 $ 409,000 $ 234,630,599 EXCESS/(DEFICIENCY) $ 4,636,056 $ (382,272) $ (1,701,538) $ (14,264,457) $ (3,978,757) $ (11,041,278) $ (656,004) $ (8,364,799) $ 11,000 $ (35,742,049) CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES    45 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 ENTERPRISE FUNDS - SUMMARY BY FUND Airport Fund Airport Customer Facility Charge (CFC) Fund Airport Passenger Facility Charge (PFC) Fund Water Fund Sanitation Fund Idaho Falls Power Fund Fiber Fund Wastewater Fund Street Lighting Total ADDITIONAL RESOURCES * Fund Balance-Estimated $ 2,740,000 $1,880,000 $2,800,000 $ 23,405,000 $ 8,050,000 $ 83,944,562 $ 656,004 $ 14,290,000 $ - $ 137,765,566 Reserve for Future Capital  (7,376,056)  (1,497,728)  (1,098,462)  (9,140,543)  (4,071,243)  (43,503,284)  -  (4,845,578)  (11,000)  (71,543,894) Reserve for Rate Stabilization  -  -  -  -  -  (25,600,000)  -  -  -  (25,600,000) Reserve for Conservation  -  -  -  -  -  (3,800,000)  -  -  -  (3,800,000) Reserve for Debt Service  -  -  -  -  -  -  -  (1,079,623)  -  (1,079,623) TOTAL ADDITIONAL RESOURCES $ (4,636,056) $ 382,272 $ 1,701,538 $ 14,264,457 $ 3,978,757 $ 11,041,278 $ 656,004 $ 8,364,799 $ (11,000) $ 35,742,049 NET EXCESS/(DEFICIENCY) $ (0) $ - $ - $ - $ (0) $ - $ (0) $ - $ - $ 0            * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 46    CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY 2026/2027 INTERNAL SERVICE FUNDS - SUMMARY BY FUND  Risk Management Fund  Health Insurance Fund  Total REVENUES Investment Income $ 75,000 $ 100,000 $ 175,000 Miscellaneous  350,000  -  350,000 Non Revenue Transfer  4,141,432  550,000  4,691,432 TOTAL REVENUES $ 4,566,432  $ 650,000  $ 5,216,432 EXPENDITURES Salaries And Wages $ 78,973 $ - $ 78,973 Benefits  31,552  -  31,552 Current Operating Expense  7,455,907  -  7,455,907 TOTAL EXPENDITURES $ 7,566,432  $ -  $ 7,566,432 EXCESS/(DEFICIENCY) $ (3,000,000)  $ 650,000  $ (2,350,000) ADDITIONAL RESOURCES * Fund Balance-Estimated $ 3,000,000 $ 7,800,000 $ 10,800,000 Reserve for Self Insurance  -  (4,900,000)  (4,900,000) Reserve for Health Insurance  -  (3,550,000)  (3,550,000) TOTAL ADDITIONAL RESOURCES $ 3,000,000  $ (650,000)  $ 2,350,000 NET EXCESS/(DEFICIENCY) $ -  $ -  $ -       * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 47 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY DEPARTMENT & FUND BUDGETS DEPARTMENT & FUND BUDGETS CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 48 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAYOR AND COUNCIL MISSION STATEMENT To provide the best quality of life for all Idaho Falls residents with outstand­ ing opportunities and services, including accountability and best-in-class internal and external customer service. DIVISION DESCRIPTION The Office of the Mayor is led by Mayor Lisa Burtenshaw. The office admin­ isters the day-to-day business of the City of Idaho Falls, provides executive leadership and works on behalf of residents to resolve issues, questions and concerns. The Office of the Mayor also includes the Communications Office and the City Clerk’s Office. CORE SERVICES Mayor’s Office: Provides overall management of the city’s key initiatives and strategic planning efforts. Manages department directors and staff to ensure the City provides the best service to residents, actively responds to issues, and anticipates future devel­ opments and critical concerns. Provides responsible fiscal oversight of city budget, city contracts, agree­ ments, and financial matters. Sets agendas and conducts Council Meetings, Work Sessions, Board Meetings and Budget Sessions in collaboration with City Council. Appoints the members of city boards, commissions, and committees. Provides an annual State of the City report and regular updates to Council, staff, and residents on City projects and initiatives. Communications & Community Engagement: Uses various tools and platforms for communication and outreach to increase trust, transparency and engagement with residents, community leaders, and business leaders. Proactively shares timely, accurate information and emergency updates about important city business, initiatives, and activities, and actively responds to questions and concerns as they arise. Supports city departments’ communications efforts to ensure the public re­ ceives consistent, relevant information, and enhanced customer service. City Clerk’s Office: Serves a vital role in ensuring efficient governance and transparency by re­ cording all legislative actions by the Mayor and Council, including meeting 49 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY agendas, council meeting minutes, ordinances, resolutions, and agreements. Serves as the official custodian for all city records, safeguarding our communi­ ty’s history and upholding its democratic processes. Accepts and processes public records requests, promoting openness and ac­ countability. ACCOMPLISHMENTS FOR FY 2025/2026 Ranked as the No. 2 Best-performing Small City in the nation by the Milken Institute in 2026 (Idaho Falls has been recognized as a top-five “Best Perform­ ing Small City” by Milken for five consecutive years.) Completed an extensive renovation with ADA upgrades of the Frontier Center for the Performing Arts Continued work on airport terminal expansion project with $12 million in feder­ al funding Installed new picnic shelters and improvements in Heritage Park Started development of Meppen Park, the City’s newest neighborhood park Updated the City’s Capital Improvement Plan and Development Impact Fee Study and updated its impact fees Collaborated with Bonneville County and Ammon on street projects, including a Street Summit to share information about upcoming projects with residents Unveiled the newly renovated Log Hut Cafe at Funland in Tautphus Park Demolished the city’s old WaterTower and completed construction of the new water tower, which doubled storage capacity, strengthened system reliability and enhanced the city’s overall water infrastructure. OBJECTIVES FOR FY 2026/2027 Enhance communications and outreach so residents receive the information they need when they need it. Push communication out to residents. Improve and simplify the City’s website so information is more available and accessible. Systemize customer outreach and how/when people receive information from the city. Enhance internal and external customer service by responding to questions, and adapting quickly to address emerging issues and concerns. Improve collaboration and coordination within City departments, and with community partners, including local governmental entities such as Bonneville County, the City of Ammon and local school districts. Improve and simplify City processes and procedures so doing business with the City is rewarding. Support economic development by building a community that is a great place for people to live, raise a family or grow a business. CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 50 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FISCAL YEAR 2026/2027 Investments to improve communications, outreach and customer service. Investments in the City Clerk’s Office to better reflect the clerk’s roles and re­ sponsibilities within the City. Elimination of the Economic Development & Government Affairs position in fa­ vor of a more focused investment in data analysis and support for strategic growth. Reductions in spending on travel for a sharper focus on City and regional is­ sues and concerns. Shifted financial support for Greater Idaho Falls Transit (GIFT) and the Idaho Falls Downtown Development Corporation to a non-departmental division since those services are not intrinsic to the Mayor’s Office/Council budget. 51 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAYOR AND COUNCIL SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Licenses And Permits $ 192,779 $ 118,365 $ 101,600 $ 91,500 Intergovernmental Revenue 231 34,500 - - Charges For Services 21,470 13,920 - - Miscellaneous 16,963 11,367 - - Total Revenues $ 231,443 $ 178,152 $ 101,600 $ 91,500 Expenditures Salaries And Wages $ 697,078 $ 792,492 $ 868,802 $ 802,043 Benefits 354,654 407,381 437,609 461,344 Current Operating Expense 525,024 732,081 862,829 454,286 Capital Outlay 2,420 - - - Grant Expenditures 50,231 34,500 - - MERF Allocation 6,766 6,766 6,766 - Cost Allocation Transfers (938,005) (1,149,955) (1,153,565) (1,224,876) - - - - Total Expenditures $ 698,168 $ 823,264 $ 1,022,441 $ 492,796 Excess/(Deficiency) $ (466,725) $ (645,112) $ (920,841) $ (401,296) Additional Resources * Reserve for Future Capital $ - $ - $ (24,946) $ (18,619) Total Additional Resources $ - $ - $ (24,946) $ (18,619) Net Excess/(Deficiency) $ (466,725) $ (645,112) $ (945,787) $ (419,915) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. MAYOR AND COUNCIL SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Mayor $ 319,511 $ - $ 225,598 $ - $ (93,913) -29.39% Economic Development 101,947 - (19,118) - (121,065) -118.75% City Clerk 110,269 101,600 153,190 91,500 42,921 38.92% Council 490,714 - 133,126 - (357,588) -72.87% Total $ 1,022,441 $ 101,600 $ 492,796 $ 91,500 $ (529,645) -51.80% CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 52 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAYOR AND COUNCIL PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Mayor Administration Chief of Staff 1 1 1 Communication Specialist - 1 * 1 Executive Assistant 1 1 1 Mayor 1 1 1 Public Information Officer, Lead 1 1 1 Public Information Officer 1 - * - Economic Development Administration Economic Development Administrator 1 1 1 ** City Clerk City Clerk 1 1 1 Deputy City Clerk 1 1 1 Office Assistant II 1 1 1 City Council City Council Member 6 6 6 Total 15 15 15 * Mid-year transfer ** Position not budgeted to be filled for FY2027. Budget moved to contracted services. 53 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Legal Department Fund—Legal Department MISSION STATEMENT To provide timely, competent legal advice and pursue justice. DIVISION DESCRIPTION The Legal Department provides general civil legal services to the City and prosecutes misdemeanor and infraction offenses within the City’s boundaries. CORE SERVICES • The Legal Department drafts and prepares City ordinances and resolutions, researches and drafts legal opinions, and prepares contracts. In addition, the Legal Department supports utility and airport regulation and compliance, claims resolution, employment and labor work, and litigation, among other issues. • The Legal Department prosecutes violations of City ordinances and State misdemeanors that occur within City limits. ACCOMPLISHMENTS FOR FY 2025/2026  • The Legal Department has begun using artificial intelligence to help respond to public records requests. As of April 9, the Legal Department has performed the majority of the work to complete 1484 police public records for this fiscal year. • Successfully represented the City in various prosecution matters. For example, as of April 9, 2026 the Legal Department has already prosecuted six criminal jury trials during this fiscal year. OBJECTIVES FOR FY 2026/2027 • Focus on additional legal training for all attorneys. • Shorten the average response time for responding to public records requests. • Recruit and retain high quality professionals. • Continue implementing artificial intelligence for both legal research and public records requests. CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 54 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • The Legal Department will be adding one new Assistant City Attorney to support the ability to support and represent the City in prosecution matters. • The Legal Department has obtained additional software utilizing artificial intelligence to aid in responding to public records requests. This will help the Legal Department handle the increasing number of public records requests. The additional cost for the software was $9,096 in the spring of 2026 and may increase in 2027 due to inflation and other factors. • The Legal Department plans on adding an artificial intelligence enhancement to the current legal research platform. The artificial intelligence enhancement will enhance the breadth of legal research and save valuable attorney time. The additional cost for this enhancement is anticipated to be around $7,000 for the fiscal year. Based on a trial run of the artificial intelligence enhancement, a conservative estimate is that the enhancement will save somewhere between 156 and 260 hours of attorney research time over the fiscal year. Using the cost per hour to the City for a newly-hired Assistant City Attorney, these saved hours would be approximately $13,260 to $22,100. As such, the expected savings in attorney hours is approximately two or three times the cost of the artificial intelligence enhancement. 55 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY LEGAL SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Fines & Forfeitures $ 196,547 $ 208,029 $ 180,000 $ 180,000 Total Revenues $ 196,547 $ 208,029 $ 180,000 $ 180,000 Expenditures Salaries And Wages $ 524,578 $ 667,864 $ 729,682 $ 864,269 Benefits 187,696 283,383 292,690 363,946 Current Operating Expense 43,240 59,702 79,444 106,893 Cost Allocation Transfers (353,222) (527,715) (360,936) (401,913) Total Expenditures $ 402,291 $ 483,233 $ 740,880 $ 933,195 Net Excess/(Deficiency) $ (205,745) $ (275,205) $ (560,880) $ (753,195) Additional Resources $ - $ - $ - $ - Total Additional Resources $ - $ - $ - $ - Net Excess/(Deficiency) $ (205,745) $ (275,205) $ (560,880) $ (753,195) LEGAL SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund City Attorney $ 740,880 $ 180,000 $ 933,195 $ 180,000 $ 192,315 25.96% Total $ 740,880 $ 180,000 $ 933,195 $ 180,000 $ 192,315 25.96% LEGAL PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Assistant City Attorney 1 3 * 4 Admin Assistant-Legal 2 * - * - City Attorney 1 1 1 City Prosecutor 2 - * - Legal Assistant 1 2 * 2 Office Assistant I-Legal - * - - Paralegal 1 * 1 7 7 8 * Mid-year Transfer CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 56 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Municipal Services General Funds MISSION STATEMENT The Municipal Services Department is dedicated to providing transparent, efficient, and innovative internal services that strengthen City departments to serve our community with excellence. Through collaboration, accountability, and a commitment to continuous improvement, we ensure the reliability of City operations, technology and facilities. DIVISION DESCRIPTION The Municipal Services Department consists of the Finance division, Information Technology, Building Maintenance, Equipment Maintenance, and the Frontier Center for the Performing Arts. CORE SERVICES • Public finances, investments, accounting, audit, treasury, and budget. • Procurement and accounts payable • Information technology • Building and equipment maintenance • Utility billing ACCOMPLISHMENTS FOR FY 2025/2026  • Completed construction of the Frontier Center for the Performing Arts Lobby Expansion • Integrated building stewardship planning and programming with the upgrade to the Aquatics Center boiler, repair and maintenance of sidewalks and roofs at city facilities. • Go-Live of the Enterprise Resource Planning (ERP) Implementation project • Updated the five-year Impact Fee Study and Capital Improvement Plan for Development Impact Fees. • Completed design and bid for the City and County Joint Fuel Facility canopy. • Deployed a new city-wide telephone system. OBJECTIVES FOR FY 2026/2027 • Continue to integrate building stewardship planning and programming, focusing on a top 10 list of repair and maintenance needs for city property. • Install public access improvements in City Hall customer service areas and restrooms. • Complete first 12-months after implementation of the new Enterprise Resource Planning (ERP) project. • Work collaboratively with our utility departments to explore new platform opportunities for Customer Information Systems (CIS). • Initiate design for the addition of 2-3 fuel storage tanks at the City/County Fuel Facility. MUNICIPAL SERVICES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Intergovernmental Revenue $ 926,104 $ 431,649 $ 187,500 $ - 57 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Charges For Services 205,231 181,639 132,000 191,000 Rentals & Leases 9,642 15,963 5,500 2,500 Miscellaneous 30,871 7,883 1,500 500 Non Revenue Transfer (59,000) 539,530 3,000,000 2,519,000 - - - - Total Revenues $ 1,112,847 $ 1,176,664 $ 3,326,500 $ 2,713,000 Expenditures Salaries And Wages $ 4,934,306 $ 5,421,375 $ 5,912,451 $ 6,309,743 Benefits 2,109,131 2,475,188 2,807,452 3,069,155 Current Operating Expense 6,285,719 6,379,388 9,470,729 9,373,839 Capital Outlay 396,882 1,205,515 2,875,000 2,120,000 MERF Expenditures 177,942 32,016 177,143 91,814 Grant Expenditures 1,145,119 428,506 - - Contingency - - 2,500,000 465,000 MERF Allocation 107,900 105,037 110,072 111,111 Interdepartmental Charges (899,395) (621,602) (900,000) (875,500) Cost Allocation Transfers (9,059,720) (9,190,313) (11,124,711) (12,885,627) - - - - Total Expenditures $ 5,197,884 $ 6,235,111 $ 11,828,136 $ 7,779,535 Excess/(Deficiency) $ (4,085,036) $ (5,058,446) $ (8,501,636) $ (5,066,535) Additional Resources * Fund Balance-Estimated $ - $ - $ 3,079,643 $ 556,814 Reserve for Future Capital - - (893,374) (1,050,891) Total Additional Resources $ - $ - $ 2,186,269 $ (494,077) Net Excess/(Deficiency) $ (4,085,036) $ (5,058,446) $ (6,315,367) $ (5,560,612) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 58 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MUNICIPAL SERVICES BUDGET BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Municipal Services $ 139,288 $ - $ 239,145 $ - $ 99,857 71.69% Information Technology 2,478,788 250,000 1,456,576 250,000 (1,022,212) -41.24% Treasurer 302,116 - 333,009 - 30,893 10.23% Utility Billing 75,000 - 75,000 - 0 0.00% Finance 888,120 250,000 960,425 250,000 72,305 8.14% Software Implementation 5,010,000 2,500,000 2,169,000 2,019,000 (2,841,000) -56.71% Equipment Maintenance 415,619 189,000 139,117 - (276,502) -66.53% Building Maintenance 2,004,116 5,500 1,881,213 3,000 (122,903) -6.13% Frontier Center 515,089 132,000 526,050 191,000 10,961 2.13% Total $ 11,828,136 $ 3,326,500 $ 7,779,535 $ 2,713,000 $ (4,048,601) -34.23% 59 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MUNICIPAL SERVICES PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Municipal Services Administration Executive Assistant 1 1 1 Grant Coordinator - - 1 **** Municipal Services Director 1 1 1 Information Technology Assistant Chief Information Officer 1 1 1 Chief Information Officer 1 1 1 IT Analyst/Supervisor 1 * 1 1 IT Business Intelligence Analyst I 4 4 4 IT Business Intelligence Analyst II - * - - IT Systems Administrator 3 ** 2 * 2 IT Systems Admininstrator II 1 * 1 IT Technician II 2 * 2 2 IT Technician III 1 1 1 Network Administrator I 1 * 1 1 Treasury Admin Assistant - Municipal Services 1 1 1 Business Office Manager I 1 1 1 Business Office Manager II 1 1 1 Finance Manager/Treasurer - * - - Lead Treasury Clerk 1 1 1 Treasury Clerk 2 2 2 Treasury Operations Manager 1 1 1 Utility Billing Assistant Utility Supervisor 1 1 1 Credit Specialist 1 1 1 Customer Service Representative-Treasury 2 3 3 Utility Billing Specialist 2 2 2 Utility Supervisor 1 1 1 Finance Administration Accountant 1 1 1 Accountant I 4 4 4 Accountant II 1 1 1 Accountant III 2 2 2 Accounts Payable Clerk 2 2 2 Assistant Finance Manager 1 1 1 Finance Manager/Treasurer 1 * 1 1 Payroll Coordinator 2 - * - Payroll Accountant 2 * 2 Procurement & Accounts Payable Supervisor 1 1 1 CITY SUMMARIES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 60 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MUNICIPAL SERVICES PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Procurement Specialist II 1 1 1 Property & Records Coordinator 1 1 1 Equipment Maintenance Admin Assistant - Municipal Services 1 1 1 Apprentice, Mechanic - 1 1 Maintenance/Apprentice Tech 1 - * - Fleet Technician, Journey 10 * 10 * 10 Parts & Inventory Coordinator 1 1 1 Shop Foreman 1 1 1 Shop Superintendent 1 1 1 Building Maintenance Building Maintenance Superintendent 1 1 1 Building Maintenance Specialist II 2 2 2 Building Maintenance Technician I 1 1 1 Building Maintenance Technician II 3 3 3 Building Maintenance Foreman 1 1 1 Building Maintenance Lead Technician 3 3 3 Custodian 2 2 2 *** Office Assistant II 1 1 1 Frontier Center Auditorium Manager 1 1 1 Total 77 78 79 * Mid-year transfer ** Mid-year transfer Airport IT Specialist. Airport will pay wages and benefits through transfer *** Custodian position not budgeted to be filled in FY2027 and budget moved to Professional Services **** Grant Coordinator position transferred from Community Development to Municipal Services 61 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 CITY SUMMARIES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FRONTIER CENTER CIP Capital Improvement Project Fund—Frontier Center FRONTIER CENTER CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 62 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FRONTIER CENTER CIP BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Intergovernmental Revenue $ - $ 807,417 $ - $ - Investment Income 41,936 47,073 - (20,000) Contributions & Donations 700,000 1,200,000 1,500,919 1,165,923 Non Revenue Transfer - - 2,230,000 (1,145,923) - - - - Total Revenues $ 741,936 $ 2,054,490 $ 3,730,919 $ - Expenditures Capital Outlay $ - $ 2,486,449 $ 4,681,860 $ - Grant Expenditures - 688,544 - - Total Expenditures $ - $ 3,174,993 $ 4,681,860 $ - Excess/(Deficiency) $ 741,936 $ (1,120,503) $ (950,941) $ - Additional Resources * Fund Balance-Estimated $ - $ - $ 950,941 $ - Total Additional Resources $ - $ - $ 950,941 $ - Net Excess/(Deficiency) $ 741,936 $ (1,120,503) $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 63 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FRONTIER CENTER CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY COMMUNITY DEVELOPMENT SERVICES There are three accounts under the Community Development Services: 1701: Planning and Building Divisions 1702: Bonneville Metropolitan Planning Organization (BMPO) 1703: Community Development Block Grant (CDBG) / Grants MISSION STATEMENT The Community Development Services Department (CDS) works to provide outstanding quality of life to all our community members and be a model organization with emphasis on leadership, strategic planning and partnership, community engagement, asset and financial management and project implementation. DIVISION DESCRIPTION The Community Development Services (CDS) Department is divided into four divisions: Bonneville Metropolitan Planning Organization (BMPO), Community Development Block Grant (CDBG) Administration, Planning Division, and Building Division. CDS plans, regulates and supports responsible growth through planning, zoning, permitting, development review, code enforcement, implement housing and planning initiatives, and meeting longe-range planning goals. CORE SERVICES Building: • Ensure safe construction of homes and non-residential buildings by administering and enforcing the International Code Council (ICC) family of codes. • Ensure efficiency in permit review for code compliance, issuance of building permits, and conducting inspections of new and remodeled building construction. • Administer contractor licensing program and oversee contractor training classes. • Assist contractors and homeowners with code interpretation and application. Planning: • Develop and implement the City’s Comprehensive Plan (Imagine IF), which is the foundational policy document for the City of Idaho Falls. The Comprehensive Plan establishes the framework to guide public and private decisions about future growth, preservation, and change within the municipality. • Administer the zoning, subdivision, flood plain, overlay zones, form-based and sign codes. • Review annexations, subdivisions, plats, site plans, conditional use permits, variances, and other zoning related requests for compliance. Conduct long-range planning studies and develop plans for specific areas. • Serve as staff support for Planning and Zoning Commission, Board of Adjustment, Historic Preservation Committee, and Idaho Falls Redevelopment Agency (IFRA). • Participate in various boards including Shade tree Committee, Idaho Falls Downtown Development Corporation, Historic Preservation Committee, Bonneville Metropolitan Planning Organization, Bicycle/ Pedestrian Advisory Committee, and Technical Advisory Committee. Grants: • Administer and manage the Community Development Block Grant (CDBG) program, the Covid Relief Round 1 (CV1) and Covid Relief Round 3 (CV3) CDBG COVID 19 relief funds, and other federal grants. Community Development Services CITY OF IDAHO FALLS | Proposed Annual Budget 2027 64 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Complete and manage Housing and Urban Development (HUD) reports and submit to the Integrated Disbursement and Information (IDIS) system for HUD payments. • Manage grants and programs, including: American Rescue Plan Act (ARPA) and State Local Fiscal Recovery (SLFRF) funds, the Idaho Falls Business Assistance Corporation (IFBAC) revolving loan program, the Greater Idaho Falls Transit (GIFT) financial reports and expense disbursements, and the Region 6 Housing Coalition. ACCOMPLISHMENTS FOR FY 2025/2026 ● Increased Communication with Contractors and Builders. Staff have upgraded the Building and Planning websites to show development process timelines for developers to better estimate review processes for projects. Staff has also implemented a Building Division newsletter that goes out ev­ ery other month electronically every other month to keep the development community abreast of market trends, issues with submittals, communicate code changes, and other information pertinent to the development commu­ nity. Staff have implemented an annual input meeting with the development community in the fall. Staff have also met with individual developers (archi­ tects, contractors, builders, etc.) at their offices to ensure input and resolve concerns to provide open communication and ensure the department is meeting the needs of the development community. ● Park Development Standards. The new Park Zone Development Stan­ dards are moving through the process with review by the Planning Commis­ sion on June 2, 2026, and to be reviewed by City Council by the end of June. These standards will allow the Parks and Recreation Department to determine development standards on a case-by-case basis with each standard to be spe­ cific to each park. ● Building In-Person Trainings. The Building Division, with input from the contractor community, has implemented regular in-person training. These have addressed new innovations in building processes and materials, as well as refreshing current contractor knowledge of common practices. Staff have been working to implement these monthly and will meet that goal beginning this fall. ● Development Timeline Consistency. Staff have continued to monitor development timelines. Building permits are continuing to hit a 2-week turn­ around on permit review. Plan review from the development team (PW, Fire, Power, CDS) have continued to hit a 2-week review time for plats, site plans, PUDs, and other development applications. Staff has also implemented a “circle the wagon” strategy when development projects are past 4th review to ensure a clear path forward for development is communicated and problems are addressed to ensure efficiency in the permit review process. ● Cross Department Collaboration. Staff have implemented and con­ sistently held collaboration meetings with the Fire, Public Works, Police and Parks and Recreation Departments to collaborate on efforts, build comrad­ ery amongst departments and remove departmental silos, coordinate efforts, ensure a unified front when communicating with the public, and coordinate efforts to ensure we are “one city one team”. Staff have also been meeting 65 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Community Development Services  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY monthly with staff from Bonneville County regarding subdivisions and an­ nexations and have attended monthly County Commission meetings for staff availability to Bonneville County. These meetings have been very successful in growing comradery within the city departments and with the county. OBJECTIVES FOR FY 2026/2027 ● Snake River Priority – Data analysis has been completed for this Coun­ cil priority. Staff will present findings and get directions from City Council after the budget is completed. Staff initially were working with Bonneville County to draft a Memorandum of Understanding (MOU), but that did not work out, so staff has realigned their strategy to take a more City focused approach to the Snake River. ● Park Zone Priority – This will be completed by the Summer (June/July) of 2026. Staff will continue to meet with the Parks and Recreation Depart­ ment at our monthly collaboration meeting to provide input to individual park standards. ● Permit Process Priority – Staff continues to monitor permit review times. Staff is working on internal definitions that harmonize our understanding and help create a more robust view of where our construction is being done. ● Housing Affordability Priority - Staff has begun to undertake the cre­ ation of a “Citizen Code Input Committee”, a new focus on the IDAHOME com­ mittee to address a more holistic view of construction and not primarily fo­ cused on implementation of the Missing Middle Concept. This committee will be made up of citizens and professionals who can provide input on code revi­ sions that are needed to better reflect the needs of the community. Staff have identified four code revisions to undertake beginning in late summer: Down­ town sign code revisions, implementation of starter home subdivision legis­ lation (required by the state by February 1, 2027), the subdivision ordinance update, residential landscape buffers, and street tree requirements. Staff are working to have this committee established in August 2026 and begin tackling downtown signage at that same time. ● Staff have been working the Power and Public Works Departments re­ garding strategic extension of utilities in the Area of Impact. ● Staff will bring back the Annexation Principles to City Council for adop­ tion and implementation to help guide staff for future annexations. Community Development Services CITY OF IDAHO FALLS | Proposed Annual Budget 2027 66 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Downtown Parking contract moved to Non-Departmental division • Grants Coordinator position moved to Municipal Services COMMUNITY DEVELOPMENT SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Licenses And Permits $ 2,072,284 $ 1,758,192 $ 1,850,000 $ 1,520,000 Intergovernmental Revenue 1,054,273 924,342 1,817,637 1,494,901 Charges For Services 445,603 349,917 417,000 410,000 Miscellaneous 400 101,161 - - Non Revenue Transfer 6,500 - - - Total Revenues $ 3,579,059 $ 3,133,612 $ 4,084,637 $ 3,424,901 Expenditures Salaries And Wages $ 1,481,453 $ 1,541,193 $ 1,739,587 $ 1,792,066 Benefits 632,318 686,964 818,082 799,599 Current Operating Expense 562,054 626,637 881,017 386,256 Capital Outlay 249,180 254,595 - 180,000 MERF Expenditures 41,711 - 40,000 28,255 Grant Expenditures 313,412 12,078 1,037,964 811,542 MERF Allocation 23,997 25,489 26,289 25,436 Cost Allocation Transfers (2,532) (13,848) - - - - - - Total Expenditures $ 3,301,593 $ 3,133,107 $ 4,542,939 $ 4,023,155 Excess/(Deficiency) $ 277,466 $ 504 $ (458,302) $ (598,254) Additional Resources * Fund Balance-Estimated $ - $ - $ 40,000 $ 28,255 Reserve for Future Capital - - (140,194) (182,955) Total Additional Resources $ - $ - $ (100,194) $ (154,700) Net Excess/(Deficiency) $ 277,466 $ 504 $ (558,496) $ (752,953) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 67 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Community Development Services  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY COMMUNITY DEVELOPMENT SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Planning, Building and Inspection $ 2,612,215 $ 2,267,000 $ 2,479,964 $ 1,959,275 $ (132,251) -5.06% Metropolitan Planning 1,044,397 1,047,637 704,237 704,237 (340,160) -32.57% CDBG Program 886,327 770,000 838,955 761,389 (47,373) -5.34% Total $ 4,542,939 $ 4,084,637 $ 4,023,155 $ 3,424,901 $ (519,784) -11.44% Community Development Services CITY OF IDAHO FALLS | Proposed Annual Budget 2027 68 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY COMMUNITY DEVELOPMENT PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Community Development Services Administration Assistant Planning & Building Director 1 1 1 Building Inspector 1 1 1 Building Official 1 1 1 Building Permit Clerk 2 2 2 Community Development Services Director 1 1 1 Chief Bldg Insp/Lead Inspector 1 1 1 Chief Building Inspector 1 - * - Chief Electrical Inspector 1 1 1 Chief Plumbing/Mech. Inspector 1 1 1 Commercial Plans Examiner 1 1 1 Electrical Inspector 1 1 1 Executive Assistant 1 1 1 GIS Analyst/Planner 1 1 1 Mechanical Inspector 1 * 1 Grants Coordinator 1 1 - Planner I 2 2 2 Planner II: Long Range 1 1 1 Plumbing/Mechanical Inspector - - - Residential Plan Examiner 1 1 1 Metropolitan Planning BMPO Deputy Director 1 1 1 Transportation Planner 1 1 1 CDGB Program/Grants Grant Administrator 1 1 1 PT Metropolitan Planning Office Assistant II-BMPO ** 0.5 0.5 0.5 Total 22.5 22.5 21.5 * Mid-year transfer ** Office Asst II-BMPO funded at 0.5 FTE *** Grant Coordinator position transferred to Municipal Services 69 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Community Development Services  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY BUSINESS IMPROVEMENT DISTRICT Business Improvement District Fund BUSINESS IMPROVEMENT DISTRICT SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Investment Income $ 1,938 $ 386 $ - $ - Miscellaneous 90,434 89,299 115,500 118,965 Total Revenues $ 92,371 $ 89,685 $ 115,500 $ 118,965 Expenditures Current Operating Expense $ 115,500 $ 77,000 $ 115,500 $ 118,965 Contingency - - 3,800 - Total Expenditures $ 115,500 $ 77,000 $ 119,300 $ 118,965 Excess/(Deficiency) $ (23,129) $ 12,685 $ (3,800) $ - Additional Resources * Fund Balance-Estimated $ - $ - $ 3,800 $ - Total Additional Resources $ - $ - $ 3,800 $ - Net Excess/(Deficiency) $ (23,129) $ 12,685 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. BUSINESS IMPROVEMENT DISTRICT SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Special Revenue Fund Business Improvement District $ 119,300 $ 115,500 $ 118,965 $ 118,965 $ (335) -0.28% Total $ 119,300 $ 115,500 $ 118,965 $ 118,965 $ (335) -0.28% Community Development Services CITY OF IDAHO FALLS | Proposed Annual Budget 2027 70 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY HUMAN RESOURCES DEPARTMENT 001-1801 Human Resources MISSION STATEMENT The Human Resources Department is committed to fostering trust and engagement among the City of Idaho Falls’ employees. Through transparent communication, visible presence, and reliable support, we ensure employees feel empowered to seek assistance and trust that we have their best interests at heart. We actively engage with employees to cultivate a culture of collaboration and continuous improvement, partnering with them to maximize their potential and contribute to the success of the City. DIVISION DESCRIPTION The Human Resources Department provides centralized personnel services for approximately 808 full-time positions and over 300 seasonal or temporary employees annually. The Department supports all eleven City departments and the mayor’s office through recruitment, performance management, compensation and benefits administration, employee relations, risk management, and compliance with employment laws and policies. CORE SERVICES The Human Resources Department delivers comprehensive personnel management and support services to ensure a qualified workforce, equitable employment practices, and effective organizational operations. Core services include recruitment and hiring, benefits and compensation administration, employee relations and investigations, safety and risk management programs, and policy development and compliance oversight. • Recruitment, selection, and onboarding for full-time, part-time, and seasonal employees • Administration of employee compensation, benefits, and leave programs • Employee relations support, including investigations, discipline, and grievance processes • Labor relations • Performance management • Workers’ compensation administration and employee safety program oversight • Policy development, regulatory compliance, and supervisor/employee training • Risk management including liability insurance programs ACCOMPLISHMENTS FOR FY 2025/2026 • Led Human Resources configuration, testing, and implementation efforts for the Workday ERP/HRIS system, with go-live scheduled for June 2026. • Dedicated significant staff resources to ERP project planning, data validation, and cross-department coordination. Delivered multiple supervisor and employee training programs on safety, HR compliance, and workplace practices. Continued recruitment and hiring support across all departments, including 71 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Human Resources Department  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY high-volume seasonal hiring. • Maintained administration of employee benefits, leave programs, and workers’ compensation claims. • Provided guidance and oversight on employee relations matters, including investigations and disciplinary actions. • Renewed employee benefit insurance programs while maintaining benefit integrity and containing costs. • Supported departments with policy interpretation and consistent application of personnel policies. • Updated personnel policies as needed. OBJECTIVES FOR FY 2026/2027 • Stabilize and optimize the Workday system following June 2026 implementation, including process refinement and user support. • Expand and enhance supervisor and employee training programs focused on performance management, safety, compliance, and effective workforce management. • Develop reliable data from public and private sectors to inform wage adjustments. • Streamline Human Resources processes to improve efficiency, consistency, and service delivery across departments. • Continue to provide responsive, high-quality service and support to all City employees and departments. HUMAN RESOURCES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Miscellaneous $ - $ 143 $ - $ - Total Revenues $ - $ 143 $ - $ - Expenditures Salaries And Wages $ 369,393 $ 479,045 $ 504,915 $ 537,034 Benefits 111,655 159,994 168,259 184,545 Current Operating Expense 199,130 176,291 326,727 331,831 Cost Allocation Transfers (317,594) (399,577) (500,963) (497,738) Total Expenditures $ 362,584 $ 415,753 $ 498,938 $ 555,672 Excess/(Deficiency) $ (362,584) $ (415,610) $ (498,938) $ (555,672) Additional Resources $ - $ - $ - $ - Total Additional Resources $ - $ - $ - $ - Net Excess/(Deficiency) $ (362,584) $ (415,610) $ (498,938) $ (555,672) Human Resources Department CITY OF IDAHO FALLS | Proposed Annual Budget 2027 72 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY HUMAN RESOURCES SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Human Resources $ 498,938 $ - $ 555,672 $ - $ 56,734 11.37% Total $ 498,938 $ - $ 555,672 $ - $ 56,734 11.37% HUMAN RESOURCES PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Human Resource Manager 2 1 1 Human Resources Analyst 1 1 1 Human Resources Director 1 1 1 Human Resources Generalist 1 1 1 Assistant Director of HR - 1 1 Total 5 5 5 73 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Human Resources Department  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY POLICE General Fund — Police MISSION STATEMENT In partnership with the people of Idaho Falls, our mission is to make a positive difference in the community and help people live safer, more prosperous, and healthier lives.. DIVISION DESCRIPTION The Idaho Falls Police Department is united in a spirit of teamwork to be an open, courteous, and community-minded organization devoted to quality public service. We are dedicated to lives by values reflecting a genuine desire to care for the safety and well-being of the public we serve as well as the professionals who provide that service. Integrity, Courage, Honor, Trust, Excellence. All of our actions and decisions should reflect back to these core values. • Office of the Chief › Overall leadership and command of all IFPD operations and employees › Budgeting › Grant administrating › Public information › Intelligence and crime analysis › Policy review and creation › Community outreach › Blue in the School • Patrol Bureau › 24/7 field operations and response › Traffic enforcement › Code enforcement › Animal Services › Special events and planning › Airport operations › Field Training Program › Secondary employment › K9 program › School Resource Officers • Investigations and Special Operations Bureau › People crime investigations › Property crime investigations › Crime scene investigations › Internet Crimes Against Children › Digital Forensic examinations › Critical Outreach Programs & Education (COPE) team › Victim Advocate › Special Weapons and Tactics (SWAT) response › Crisis Negotiation Team (CNT) › Explosive Ordinance Disposal Team Police CITY OF IDAHO FALLS | Proposed Annual Budget 2027 74 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY › Unmanned Aircraft Team › Mobile Field Force • Professional Standards and Logistics Bureau › In service and specialty training for all employees › New officer training › Hiring, retention, and recruitment › Internal investigations › Equipment and Fleet management › 24/7 dispatching and emergency communications › Records › Evidence › Employee wellness CORE SERVICES • Provide 24/7 emergency and service response • Provide 24/7 emergency and service communication for all public safety entities in the region • Traffic enforcement • Field investigations • School Safety • Criminal investigation • Proactive community partnerships to prevent crime • Special investigations • Special teams • COPE Team and Victim advocate services • Code enforcement • Airport safety • Animal shelter • Animal code enforcement • Records management, report dissemination, and secure storage of property and evidence • Public information and community engagement ACCOMPLISHMENTS FOR FY 2025/2026 • Re-organized the Investigations Bureau to create the Special Victims Unit (SVU) to better serve vulnerable sex crime victims. • Created a new five-year strategic plan for 2026-2031. IFPD incorporated ideas and recommendations from City Council members, community groups, and stake holders as well as IFPD professional recommendations. • Implemented Carfax for public access to traffic accident reports eliminating the previous fee charged to citizens and making public access free of charge. • Internet Crimes Against Children (ICAC) task force housed at IFPD made their 100th arrest of a child predator. • Bucked national trends with regards to recruitment and retention to the point that 4 neighborhood police officer positions were able to be filled. • Implemented AI assistance in dispatch which has a 99% positive feedback rate and reduced calls to dispatchers by 60%. • Partnered with College of Eastern Idaho to host the first regional police academy and first regional emergency communications academy. 75 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Police  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Made 11,783 traffic stops, a 30% increase from the prior year. • Saw an overall crime reduction, with a 1% reduction in violent crime and a 10% reduction in property crime. OBJECTIVES FOR FY 2025/2026 • Creation of an IFPD explorer post and youth summer camp • Completion of indoor shooting range project • New regional narcotic task force collaborating with ISP and BCSO to create a federal High Intensity Drug Trafficking Area (HIDTA) unlocking Federal resources • Reduction in both violent and property crime rates Police CITY OF IDAHO FALLS | Proposed Annual Budget 2027 76 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 ainNew dispatcher and opioid response detective positions. POLICE SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Licenses And Permits $ 25,727 $ 23,741 $ 35,000 $ 35,000 Intergovernmental Revenue 2,644,135 1,853,169 2,564,265 2,054,626 Charges For Services 95,268 121,609 158,000 173,000 Fines & Forfeitures 130,847 102,276 40,000 80,000 Rentals & Leases 40,579 40,579 40,579 40,579 Contributions & Donations 68,475 104,146 150,000 41,000 Miscellaneous 181,141 207,111 363,614 454,023 Non Revenue Transfer 6,000 55,430 - 275,495 Revenues Total $ 3,192,172 $ 2,508,060 $ 3,351,458 $ 3,153,723 Expenditures Salaries And Wages $ 11,926,723 $ 12,122,862 $ 12,584,127 $ 13,188,796 Benefits 5,080,683 5,869,028 6,185,951 6,907,004 Current Operating Expense 3,138,738 3,151,599 3,548,449 4,173,829 Capital Outlay 18,786 49,663 53,145 - MERF Expenditures 603,025 582,078 450,000 480,000 Debt Service 2,073,375 2,389,267 2,286,857 2,481,379 Grant Expenditures 1,509,924 888,140 1,600,423 1,132,027 Contingency - - 950,000 1,378,645 MERF Allocation 1,084,410 1,182,993 1,301,292 1,481,421 Interdepartmental Charges (945,552) (1,011,171) (1,194,996) (1,258,480) Cost Allocation Transfers (20,071) (100,429) - - Expenditures Total $ 24,470,040 $ 25,124,031 $ 27,765,248 $ 29,964,622 Excess/(Deficiency) $ (21,277,868) $ (22,615,971) $ (24,413,790) $ (26,810,899) Additional Resources * Fund Balance-Estimated $ - $ - $ 1,367,257 $ 3,024,069 Reserve for Future Capital - - (1,609,063) (1,181,830) Total Additional Resources $ - $ - $ (241,806) $ 1,842,239 Net Excess/(Deficiency) $ (21,277,868) $ (22,615,971) $ (24,655,596) $ (24,968,660) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 77 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Police  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY POLICE SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Police Administration $ 4,040,370 $ 123,000 $ 3,245,533 $ 98,500 $ (794,837) -19.67% Police In Service Training 5,751,509 540,467 7,190,002 42,459 1,438,493 25.01% Police Uniform Patrol 9,969,105 562,815 11,153,144 604,489 1,184,039 11.88% Police Records and Service 597,852 - 658,112 25,000 60,260 10.08% Police Criminal Investigation 3,421,295 572,443 3,288,568 558,079 (132,727) -3.88% Police 911 Communications 2,523,364 1,258,233 2,875,647 1,325,201 352,283 13.96% Police Computer Supplies 427,750 - 777,311 275,495 349,561 81.72% Police Animal Control 1,034,003 294,500 776,305 224,500 (257,698) -24.92% Total $ 27,765,248 $ 3,351,458 $ 29,964,622 $ 3,153,723 $ 2,199,374 7.92% Police CITY OF IDAHO FALLS | Proposed Annual Budget 2027 78 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY POLICE PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Police Administration Executive Assistant 1 1 1 Police Captain 1 1 1 Police Chief 1 1 1 Police Crime Analyst 1 1 1 Public Information Officer 1 1 1 In-Service Training Admin Assistant - Police 1 1 1 Police Captain 1 1 1 Police Lieutenant 1 1 1 Police Officer, Senior 1 1 1 Police Officer 1 * 1 Police Sergeant 1 1 1 Police Training Coor & Prop Mgr 1 1 1 Property/Evidence Clerk 1 1 1 Training & Equipment Coordinator 1 1 1 Uniform Patrol Animal Control/Ordinance Officer - 4 Code Enforcement Offcr, Senior 1 2 * 2 Code Enforcement Officer 3 * 2 * 2 Police Captain 1 1 1 Police Lieutenant 3 3 3 Police Officer 28 * 37 * 37 Police Officer, Probationary 2 * & ** - * - Police Officer, Senior 32 * 28 * 28 Police Sergeant 9 9 9 Records and Service Records Specialist 5 5 5 Records Supervisor 1 1 1 Criminal Investigation Police Captain 1 * 1 1 Police Lieutenant 1 1 1 Police Officer 3 * 4 * 5 Police Officer, Senior 12 * 8 * 8 Police Sergeant 2 2 2 Social Worker 1 1 1 Victims Services Coordinator 1 1 1 911 Communications 79 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Police  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY POLICE PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Emergency Comm. Officer 18 * 22 * 23 Emergency Comm. Officer II 4 3 * 3 Emergency Comm. Officer III 1 1 1 Emergency Comm. Officer Trn 3 * - * - Police Lieutenant 1 * 1 1 Animal Control Animal Control/Ordinance Officer 4 *** 4 - Animal Services Manager 1 1 1 Animal Shelter Program Cor. 1 1 1 Lead Animal Cont/Ord. Officer 2 2 2 Total 154 155 157 * Mid-year transfer ** COPS grant application for six officers not awarded. Added only two officers as approved in FY 2024/2025 budget. *** Two Animal Control Officers left and positions were eliminated in anticipation of selling the Animal Shelter Police CITY OF IDAHO FALLS | Proposed Annual Budget 2027 80 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY POLICE CIP CIP — Police Fund POLICE CIP SUMMARY BY CATEGORY POLICE CIP FY 2024 Actual  FY 2025 Actual  FY 2026 Adopted Budget  FY 2027 Proposed Budget REVENUES & RESOURCES Taxes And Franchises $ - $ - $ - $ - Non Revenue Transfer  -  -  -  - Fund Total $ - $ - $ - $ - 0 EXPENDITURES & APPROPRIATIONS Capital Outlay $ 5,344,723 $ 118,268 $ - $ - Fund Total $ 5,344,723 $ 118,268 $ - $ - 81 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 POLICE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY POLICE IMPACT FEE Impact Fee Fund—Police POLICE IMPACT FEE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 82 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Purchasing two new add to fleet police vehicles from previously collected impact fees. POLICE IMPACT FEES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Licenses And Permits $ 728,426 $ 596,927 $ 750,000 $ 400,000 Investment Income 39,387 58,029 15,000 15,000 Non Revenue Transfer - - - - Total Revenues $ 767,814 $ 654,957 $ 765,000 $ 415,000 Expenditures Current Operating Expense $ - $ 21,359 $ - $ - Capital Outlay - - - 200,000 Debt Service - 630,000 630,000 630,000 Total Expenditures $ - $ 651,359 $ 630,000 $ 830,000 Excess/(Deficiency) $ 767,814 $ 3,598 $ 135,000 $ (415,000) Additional Resources * Fund Balance-Estimated $ - $ - $ 814,200 $ 1,210,000 Reserve for Future Capital - - (949,200) (795,000) Total Additional Resources $ - $ - $ (135,000) $ 415,000 Net Excess/(Deficiency) $ 767,814 $ 3,598 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 83 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 POLICE IMPACT FEE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIRE General Fund — Fire MISSION STATEMENT The Idaho Falls Fire Department is committed to providing professional life-saving services, ensuring the safety and security of our community. FUND DESCRIPTION The Fire Department’s general fund consists of property tax dollars, intergovernmental funds, contracts, and grants. CORE SERVICES The IFFD provides the City and surrounding counties with an all-hazards emer­ gency response service to include community risk reduction, fire suppression, fire investigation, fire prevention, hazardous materials, swift water rescue, technical rescue, and public education. Members of the department respond to major events such as snow and ice storms, wildland fires, electrical outages and downed power lines, floods, and other emergent needs from the commu­ nities served by the department. ACCOMPLISHMENTS FOR FY 2025/2026  Completed the build of new Fire Station 6. Paved the access road at Fire Station 4. Assumed ARFF coverage at the Idaho Falls Regional Airport. Upgraded dispatch hardware at Fire Station 1 and 4 to support health and safety of our personnel. Replaced thermal imaging cameras. Received a grant for a self-contained breathing apparatus compressor. Received and started implementation of the Idaho Division of the Military grant to support our regional Hazardous Materials HazMat Team. • HIre a New Fire Chief (Vacant FTE Position) • Hire a New Division Chief (Vacant FTE Position is actually a Deputy Chief) • Completion of a 4 person Fire Academy (All position were attrition fills) • Development of training boxes on Foote Dr. OBJECTIVES FOR FY 2026/2027 • Work with a generous partner (QalTek) to Develop a business plan to support the ongoing costs of building a regional training center, and perform a feasibility study. • Utilize sustainable business plan to support request for funding to build a regional training center FIRE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 84 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY › Start an Eastern Idaho regional training coalition with potential stakeholders. › Potential funding sources to evaluate: Federal Grants, State partnership . • Secure another contract year of service to Bonneville County Fire District #1 › Pursue a JPA (Joint Powers Agreement) with BCFD1 Pursue operational alignment, and coordinated response. Joint training Standardization of SOP/SOGs, and apparatus. › Have a 3rd party feasibility study done to evaluate and provide recommendations regarding a consolidation of the two operational agencies. Evaluate; efficient resource usage and operations, procedures, funding, sus­ tainability of service, etc. • Continued development of our training boxes on Foote Dr. • Hire new positions within Fire Administration • Develop and commit to a FTE (Full Time Employee) growth plan. 85 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Two new Training Captains FIRE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 86 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIRE SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Licenses And Permits $ 58,867 $ 90,242 $ 54,000 $ 65,000 Intergovernmental Revenue 3,008,539 3,082,735 4,451,246 4,152,779 Charges For Services 128,015 122,344 125,000 140,000 Contributions & Donations - 4,000 28,500 38,500 Miscellaneous 8,732 17,829 8,200 10,000 Non Revenue Transfer - 121,271 - 75,000 - - - - Total Revenues $ 3,204,153 $ 3,438,421 $ 4,666,946 $ 4,481,279 Expenditures Salaries And Wages $ 8,265,649 $ 8,644,908 $ 9,310,638 $ 10,017,683 Benefits 4,323,027 4,864,100 4,912,924 5,269,219 Current Operating Expense 1,844,805 1,784,447 2,251,101 2,462,918 Capital Outlay 89,313 122,068 64,500 75,000 MERF Expenditures 1,521,965 73,348 - - Debt Service - 894,679 601,969 601,969 Grant Expenditures 1,306,036 1,292,559 2,638,000 2,323,486 MERF Allocation 785,000 785,000 785,000 785,000 Interdepartmental Charges (850,113) (978,924) (1,328,000) (1,552,599) Cost Allocation Transfers (32,540) (62,913) - - Total Expenditures $ 17,253,142 $ 17,419,272 $ 19,236,132 $ 19,982,676 Excess/(Deficiency) $ (14,048,989) $ (13,980,851) $ (14,569,186) $ (15,501,396) Additional Resources * Fund Balance-Estimated $ - $ - $ 601,969 $ 601,969 Reserve for Future Capital - - (545,952) (690,761) Total Additional Resources $ - $ - $ (545,952) $ (88,792) Net Excess/(Deficiency) $ (14,048,989) $ (13,980,851) $ (15,115,138) $ (15,590,188) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 87 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIRE SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Fire Administration $ 3,972,697 $ 4,666,946 $ 3,542,332 $ 4,401,279 $ (430,365) -10.83% Fire Alarm Training 301,888 - 324,804 - 22,916 7.59% Fire Prevention 953,203 - 992,292 - 39,089 4.10% Fire Fighting 11,443,455 - 11,901,804 - 458,349 4.01% Fire Training 121,550 - 644,480 5,000 522,930 430.22% Fire Stations and Buildings 476,245 - 512,695 75,000 36,450 7.65% Fire Auxiliary Services 1,967,094 - 2,064,269 - 97,175 4.94% Total $ 19,236,132 $ 4,666,946 $ 19,982,676 $ 4,481,279 $ 746,544 3.88% FIRE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 88 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIRE PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Fire Administration Business Office Manager I 1 * 1 1 Business Office Manager II 1 ** 1 1 Deputy Fire Chief 1 1 1 Executive Assistant - * - - Fire Chief 1 1 1 Fire Division Chief 1 1 - Fire Training Fire Division Chief - - 1 Fire Training Captain - - 2 Fire Prevention Fire Inspector II 4 4 4 Fire Marshal 1 1 1 Fire Fighting Fire Battalion Chief 3 3 3 Fire Captain 10 9 * 9 Fire Captain/Paramedic 11 9 * 9 Fire Driver 14 16 * 16 Fire Driver/Paramedic 7 *** 6 * 6 Firefighter 1st Class - * - - Firefighter 2nd Class 4 * 4 4 Firefighter Paramedic-Sr 4 * 7 * 7 Firefighter Senior 26 * 25 * 25 Probationary Firefighter - * - - Total 89 89 91 * Mid-year transfer ** Position moved from EMS to Fire Administration *** Two positions transferred from Fire to EMS 89 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY EMERGENCY MEDICAL SERVICES Emergency Medical Services (EMS) Fund MISSION STATEMENT The Idaho Falls Fire Department is committed to providing professional lifesaving services, ensuring the safety and security of our community. DIVISION DESCRIPTION The Fire Department’s Emergency Medical Services (EMS) fund consists of intergovernmental funds, service agreements, fees for service, and grants. CORE SERVICES The Idaho Falls Fire Department provides the City and surrounding coun­ ties with not only fire and all-hazards emergency response service, but also Emergency Medical Services (EMS) to include advanced life support trans­ port, interfacility ambulance transports, tactical medicine, community edu­ cation, and a paramedic mentoring program. The department’s EMS system provides emergency response to all of Bonneville County, as well as portions of Jefferson and Bingham Counties. ACCOMPLISHMENTS FOR FY 2025/2026  Replaced two Type I transport ambulances. • Implemented additional training modules for EMS personnel in CPR, Pediatric Advanced Life Support (PALS) and Advanced Cardiac Life Support (ACLS). • Sent multiple personnel to the Advanced Difficult Airway course. • Sent three personnel to Paramedic Class • Support Shelley and Jefferson County stand up their own EMS service. • Operationally moved an ambulance to Fire Station 6 to support future growth and response needs. • Hired a new Division Chief of EMS (Utilized the Vacant Deputy Chief position). OBJECTIVES FOR FY 2026/2027 • Remount two Type I transport ambulances (utilizing the existing ambulance boxes and mounting them onto new chassis). • Sent five personnel to paramedic school (anticipating a high-attrition year and potential promotions from the paramedic position). • Identify revenue sources to offset the loss of the Shelley and Jefferson County EMS contracts (This is a result of those agencies being able to respond to their own jurisdictions.) • Develop a growth plan and strategic plan for the EMS Division. › Develop programs to address increasing call volume and evolving community needs. › Develop programs focused on community engagement and public education. › Evaluate and identify potential new positions to support division needs. EMERGENCY MEDICAL SERVICES  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 90 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Assess resource allocation through evaluation of response efficiency, call equitability, and personnel feedback. • Trial alternative resource allocation models to position units (ABs) where they can best serve the community while enhancing personnel safety. Measurable metrics will include response times, call volume equitability, and personnel satisfaction as evaluated through survey data. 91 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 EMERGENCY MEDICAL SERVICES   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • EMERGENCY MEDICAL SERVICES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 3,655,952 $ 4,336,884 $ 5,080,176 $ 7,064,642 Charges For Services 4,657,380 4,946,618 4,709,524 4,877,810 Investment Income 153,757 98,609 50,000 50,000 Contributions & Donations - 1,000 5,000 5,000 Miscellaneous 118,023 100,781 96,150 56,150 Non Revenue Transfer 728,000 725,000 - (46,688) Total Revenues $ 9,313,112 $ 10,208,892 $ 9,940,850 $ 12,006,914 Expenditures Salaries And Wages $ 4,419,612 $ 5,425,954 $ 5,224,905 $ 5,795,376 Benefits 2,056,427 2,747,832 2,801,955 3,048,632 Current Operating Expense 1,461,983 1,623,935 2,199,352 2,722,513 MERF Expenditures 360,382 541,457 574,000 622,800 Debt Service - 303,719 303,719 303,719 Grant Expenditures 313,175 16,841 644,150 46,150 Contingency - - - 1,125,000 MERF Allocation 725,000 725,000 465,000 725,000 Interdepartmental Charges (351,331) (643,948) (400,000) (440,000) Cost Allocation Transfers - - - - Total Expenditures $ 8,985,248 $ 10,740,790 $ 11,813,081 $ 13,949,190 Excess/(Deficiency) $ 327,864 $ (531,899) $ (1,872,231) $ (1,942,276) Additional Resources * Fund Balance-Estimated $ - $ - $ 3,467,719 $ 2,071,097 Reserve for Future Capital - - (1,595,489) (128,821) Total Additional Resources $ - $ - $ 1,872,230 $ 1,942,276 Net Excess/(Deficiency) $ 327,864 $ (531,899) $ (1) $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. EMERGENCY MEDICAL SERVICES SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Special Revenue Fund EMERGENCY MEDICAL SERVICES  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 92 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Ambulance $ 11,813,081 $ 9,940,850 $ 13,949,190 $ 12,006,914 $ 2,136,109 18.08% Total $ 11,813,081 $ 9,940,850 $ 13,949,190 $ 12,006,914 $ 2,136,109 18.08% 93 CITY OF IDAHO FALLS | Proposed Annual Budget 2027   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY EMERGENCY MEDICAL SERVICES PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Deputy Fire Chief 1 1 - Fire Division Chief - * - 1 Business Office Manager II - ** - - Firefighter 1st Class - * - - Firefighter 2nd Class 2 * 1 1 Firefighter Senior 23 * 21 21 Firefighter Paramedic-Sr 22 * 21 21 Fire Driver/Paramedic 3 *** - - Fire Captain - 1 1 Fire Captain/Paramedic 4 * 10 10 Probationary Firefighter **** - * - - Total 55 55 55 * Mid-year transfer ** Position moved from EMS to Fire Administration *** Two positions moved from Fire to EMS **** Approved for six additions in last quarter of FY 2024/2025  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 94 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WILDLAND FIRE Wildland Fire Fund MISSION STATEMENT The Idaho Falls Fire Department is committed to providing professional life-saving services, ensuring the safety and security of our community. DIVISION DESCRIPTION The department’s wildland fund is established through the Idaho Cooperative Mobilization Agreement. This agreement funds the department through agreed-upon fees for service of equipment and/or personnel while deployed for wildfire events through the Idaho Department of Lands. CORE SERVICES • Provide for wildland/urban interface coverage for the City of Idaho Falls • Be a mutual aid resource for the greater Eastern Idaho Region. • Maintain deployable fee-based services for the Department of Lands and Forest Service during the ACCOMPLISHMENTS FOR FY 2025/2026  Applied for a FEMA grant for a new Type 3 wildland apparatus Successfully completed twenty-seven wildland deployments in support of the Department of Lands and US Forest Service during the wildland season in the Western United States. OBJECTIVES FOR FY 2026/2027 • Pursue funding for a new Type 3 Brush Truck.(Through a AFG/FEMA grant or alternative funding) › Invest Wildland Revenue back into the program. • Continue being self sufficient • Develop a wildland operating budget line for the 27/28 fiscal year. • Develop a plan for a Wildland Mitigation Program. • Continue seeking opportunities to expand the capabilities of the team, and to identify more opportunities for deployments. • Continue being a regional resource. • Look for opportunities to deploy as an all hazard response team outside of traditional wildfires. • Certify and maintain approximately 60 department employees at the Type I wildland certification or higher. • 95 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 WILDLAND FIRE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WILDLAND FIRE SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 1,781,823 $ 2,399,963 $ 2,310,000 $ 2,360,000 Investment Income 44,330 33,252 5,000 5,000 Non Revenue Transfer - - (1,255,671) (56,954) Revenues Total $ 1,826,153 $ 2,433,215 $ 1,059,329 $ 2,308,046 Expenditures Current Operating Expense $ 1,397,003 $ 1,859,059 $ 1,374,329 $ 1,467,844 Capital Outlay 71,292 65,389 - 675,000 Grant Expenditures - - 560,000 560,000 Expenditures Total $ 1,468,294 $ 1,924,448 $ 1,934,329 $ 2,702,844 Excess/(Deficiency) $ 357,859 $ 508,767 $ (875,000) $ (394,798) Additional Resources * Fund Balance-Estimated $ - $ - $ 875,000 $ 2,050,000 Reserve for Future Capital - - - (1,655,202) Total Additional Resources $ - $ - $ 875,000 $ 394,798 Net Excess/(Deficiency) $ 357,859 $ 508,767 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. WILDLAND FIRE SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Special Revenue Fund Wildland Deployment $ 1,934,329 $ 1,059,329 $ 2,702,844 $ 2,308,046 $ 768,515 39.73% Total $ 1,934,329 $ 1,059,329 $ 2,702,844 $ 2,308,046 $ 768,515 39.73% WILDLAND FIRE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 96 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIRE IMPACT FEE Impact Fee Fund—Fire FIRE IMPACT FEES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Licenses And Permits $ 600,107 $ 562,974 $ 625,000 $ 450,000 Investment Income 26,393 42,406 10,000 - Non Revenue Transfer - (970,960) (2,051,803) 50,000 Revenues Total $ 626,500 $ (365,580) $ (1,416,803) $ 500,000 Expenditures Current Operating Expense $ - $ 21,359 $ 50,000 $ - Capital Outlay - - - - Contingency - - - 50,000 Expenditures Total $ - $ 21,359 $ 50,000 $ 50,000 Excess/(Deficiency) $ 626,500 $ (386,939) $ (1,466,803) $ 450,000 Additional Resources * Fund Balance-Estimated $ - $ - $ 1,466,803 $ 50,000 Reserve for Future Capital - - - (500,000) Total Additional Resources $ - $ - $ 1,466,803 $ (450,000) Net Excess/(Deficiency) $ 626,500 $ (386,939) $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 97 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE IMPACT FEE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIRE CIP Capital Improvement Project—Fire FIRE CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Taxes And Franchises $ 392,819 $ - $ - $ - Intergovernmental Revenue - 1,475,948 - - Non Revenue Transfer 884,560 970,960 3,712,000 278,500 Revenues Total $ 1,277,379 $ 2,446,908 $ 3,712,000 $ 278,500 Expenditures Current Operating Expense $ - $ 61,887 $ - $ - Capital Outlay - 1,031,955 3,712,000 278,500 Grant Expenditures - 1,475,948 - - Expenditures Total $ - $ 2,569,790 $ 3,712,000 $ 278,500 Excess/(Deficiency) $ 1,277,379 $ (122,883) $ - $ - Additional Resources * $ - $ - $ - $ - Total Additional Resources $ - $ - $ - $ - Net Excess/(Deficiency) $ 1,277,379 $ (122,883) $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 98 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Department (update) General Fund - Parks, War Bonnet Round Up, Cemeteries, and the Idaho Falls Zoo MISSION STATEMENT The mission of the Idaho Falls Parks and Recreation Department is to enrich the community. The vision of the Idaho Falls Parks and Recreation Department is to be leaders in providing healthy, fun experiences. DIVISION DESCRIPTION The Parks and Recreation Department’s general fund divisions include park and cemetery maintenance, the Idaho Falls Zoo, FUNLAND, Sandy Downs, Noise Park, Skyline Activity Center, Rose Hill Cemetery, Fielding Memorial Cemetery, and Idaho’s Oldest Rodeo, the War Bonnet Round-Up. CORE SERVICES • The Parks Division is responsible for a myriad of City services. The Division’s operational activities are separated into Administration, Parks Maintenance, Horticulture/Urban Forestry, Weed and Environmental Control, Irrigation Management, and Cemeteries. Staff is responsible for maintaining 47 parks, 46 storm retention ponds, 2 cemeteries, 22 shelters, 18 miles of pathways, 32 restrooms, 33 baseball and softball fields, 16 tennis courts, 25 soccer fields, Noise Park, Sandy Downs, and 28 playgrounds. • The War Bonnet Round-Up is Idaho’s Oldest Professional Rodeo. Held every year the first weekend in August, more than 450 cowboys and cowgirls compete in front of more than 13,000 residents and visitors. • The Idaho Falls Zoo is accredited through the Association of Zoos and Aquariums (AZA), the zoo features more than 320 individual animals representing 120 species from around the globe. In addition to animal exhibits, the zoo operates FUNLAND, an 80-year old amusement park in the heart of Tautphaus Park. ACCOMPLISHMENTS FOR FY 2025/2026  • Built 2 shelters in Heritage Park • Landscaped the backside of the sledding hill in Ryder Park • Laid more than 150,000 sqft of sod in Ryder Park • Completed an additional ¼-mile section of the Idaho Canal Trail • Successfully converted Freeman Park’s irrigation system from using ground water to surface water from the Snake River. This is the third park to be converted to surface water, with the first 2 being Community Park and Mel Erickson Park. • Replaced the non-compliant playground at Esquire Park with a new, top of the line playground. • Completed the Islands Exhibit at the Zoo • Completed the FUNLAND restoration project OBJECTIVES FOR FY 2026/2027 • Plan and develop parks and facilities that are environmentally sensitive, provide diverse leisure-time • opportunities and support the community’s vision and desires. • Provide the quality of life for residents, businesses, and visitors that make people choose Idaho Falls as • their home and/or place of business. 99 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Maintain City’s landscaped areas including parks, rights of way, retention ponds, Riverwalk, city entrance ways, and public plazas. • Operate the “best little zoo in the west” in a professional manner. • Run Zoo programs, classes, and camps to educate the community on conservation issues and Zoo need FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 100 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • This will be the first year we start to utilize park impact fees. In FY 2026/2027, we will begin the process of planning to convert Sandy Downs to a sports complex. The planning process will take several months and then we hope to start running utilities and shaping the grounds to what they will be in the future. • We will be applying for a grant to use Land Water Conservation Funds (LWCF) for the first time in 30 years, now that we are compliant with the granting program. 101 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PARKS SUMMARY BY CATEGORY PARKS TOTAL FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Licenses And Permits $ 50 $ 50 $ 75 $ 75 Intergovernmental Revenue 164,101 1,590,644 369,154 295,000 Charges For Services 1,652,931 1,836,665 2,448,150 2,386,150 Investment Income 21,920 15,162 5,000 5,000 Rentals & Leases 66,754 64,850 22,100 32,100 Contributions & Donations 273,048 146,531 267,500 218,500 Miscellaneous (3,540) 41,781 5,000 5,000 Non Revenue Transfer 95,983 370,343 40,000 2,005,324 Revenues Total $ 2,271,247 $ 4,066,026 $ 3,156,979 $ 4,947,149 Expenditures Salaries And Wages $ 4,604,359 $ 4,722,829 $ 5,076,066 $ 5,201,927 Benefits 1,932,414 2,134,166 2,242,453 2,455,770 Current Operating Expense 3,464,733 4,655,206 4,519,982 4,568,003 Capital Outlay 1,139,334 305,585 516,913 835,000 MERF Expenditures 695,266 551,736 708,839 707,639 Grant Expenditures 1,209,184 1,033,230 369,154 295,000 Contingency - - - 200,000 MERF Allocation 561,651 645,397 661,614 635,709 Interdepartmental Charges (75,966) (72,594) (1,400,000) (161,675) Cost Allocation Transfers (106,295) (56,859) - - - - - - Expenditures Total $ 13,424,680 $ 13,918,696 $ 12,695,021 $ 14,737,372 Excess/(Deficiency) $ (11,153,432) $ (9,852,670) $ (9,538,042) $ (9,790,223) Additional Resources * Fund Balance-Estimated $ - $ - $ 708,839 $ 907,639 Reserve for Future Capital - - (2,026,816) (2,154,465) Total Additional Resources $ - $ - $ (1,317,977) $ (1,246,826) Net Excess/(Deficiency) $ (11,153,432) $ (9,852,670) $ (10,856,019) $ (11,037,050) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 102 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PARKS SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Parks Administration $ 1,222,870 $ 664,154 $ 1,396,469 $ 575,000 $ 173,599 14.20% Parks Sandy Downs 279,949 2,100 286,447 2,100 6,498 2.32% Parks Maintenance 4,142,050 109,575 6,152,971 1,824,899 2,010,921 48.55% Parks Weed & Snow Removal 772,972 150 664,136 150 (108,836) -14.08% Parks Noise Park 33,915 - 35,092 - 1,177 3.47% Parks Horticulture and Forestry 953,178 - 1,005,510 - 52,332 5.49% Parks Activity Center 220,568 20,000 223,465 30,000 2,897 1.31% Parks Warbonnet 585,100 720,000 556,600 609,000 (28,500) -4.87% Parks Zoo 3,443,426 1,676,000 3,343,080 1,211,000 (100,346) -2.91% Parks Zoo Funland - - 32,000 465,000 32,000 Cemeteries 1,040,993 225,000 1,041,603 230,000 610 0.06% Non-Departmental - (260,000) - - - Total $ 12,695,021 $ 3,156,979 $ 14,737,372 $ 4,947,149 $ 2,042,351 16.09% 103 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PARKS PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Parks Administration Executive Assistant 1 1 1 Marketing & Volunteer Coordinator 1 1 1 Parks & Recreation Director 1 1 1 Recreation Superintendent 1 1 1 Sandy Downs Lead Maintenance Operator - Parks 1 1 1 Parks Maintenance Business Office Manager II 1 1 1 Irrigation Specialist 1 1 1 Parks & Cemetery Assistant Superintendent 1 1 1 Parks Foreman 1 1 1 Parks Maintenance Operator I 10 * 10 10 Parks Maintenance Operator II 6 * 6 6 Parks Maintenance Operator III 3 3 3 Parks Manager 3 3 3 Parks/Cemetery Superintendent 1 1 1 Weed and Snow Removal Parks Maintenance Operator II 1 * 1 1 Parks Maintenance Operator III 1 1 1 Parks Manager 1 1 1 Horticulture and Forestry Horticulture/Forestry Tech 1 1 1 Horticulturist 1 1 1 Horticulturst/Forestry Laborer 2 2 2 Urban Forester 1 1 1 Activity Center Custodian - * - - Custodian/Facility Coordinator - * - - Parks Maintenance Operator I 2 * 2 2 Zoo Animal Care Supervisor 1 1 1 Zoo Curator of Education 1 1 1 Zoo Educator 2 2 2 Zoo Facilities Maintenance Specialist 2 2 2 Zoo Facilities Service Manager - * - - Zoo Facilities Services Supervisor 1 * 1 1 Zoo Facility Maintenance 1 * 1 1 FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 104 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PARKS PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Zoo General Curator 1 1 1 Zoo Guest Services Manager 1 1 1 Zoo Guest Services Supervisor - - - Zoo Keeper 6 7 7 Zoo Keeper Assistant - * - - Zoo Registrar/Receptionist 1 1 1 Zoo Superintendent 1 1 1 Zoo Veterinary Tech/Zookeeper 1 1 1 Cemeteries Cemetery Maintenance Operator 1 * 1 1 Cemetery Sexton 1 1 1 Lead Maintenance Operator - Cemetery 2 * 2 2 PT Zoo Keeper ** 1 1 1 Total 66 67 67 * Mid-year transfer ** 2 0.5 FTEs 105 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Department (update) Recreation Fund - Sports, Programming, Wes Deist Aquatic Center, and Marmo/Lehto Ice Rink. MISSION STATEMENT The mission of the Idaho Falls Parks and Recreation Department is to enrich the community. The vision of the Idaho Falls Parks and Recreation Department is to be leaders in providing healthy, fun experiences. DIVISION DESCRIPTION The Recreation Division is responsible to plan, organize, implement, facilitate, and evaluate recreation experiences, facilities, and services that meet a physical, emotional, social, or mental need of individuals in our community. CORE SERVICES • The Recreation Division’s sports and programs provide inclusive, high-quality recreational opportunities that promote health, wellness, personal growth, and community connection for residents of all ages in Idaho Falls. Through youth and adult sports, enrichment programs, special events, and lifelong learning opportunities, the division is committed to enhancing quality of life, encouraging active lifestyles, and creating positive experiences that strengthen our community. • The Wes Deist Aquatic Center provides safe, inclusive, and high-quality aquatic experiences that promote health, recreation, fitness, and community connection. Through swimming lessons, fitness programs, open recreation, competitive training opportunities, and family-friendly programs the facility serves as a year-round destination where residents of all ages can learn, grow, stay active, and enjoy the benefits of water-based recreation. • The Marmo/Lehto Ice Rink serves as a year-round community gathering place. The facility provides opportunities for youth and adults to participate in hockey, figure skating, public skating, tournaments, learn-to-skate programs, and special events, while supporting skill development, teamwork, and community engagement. ACCOMPLISHMENTS FOR FY 2025/2026  • OBJECTIVES FOR FY 2026/2027 • We are looking to expand our program offerings to better serve the community. With summer daycamps, daddy daughter date nights, movies in the park, science camps, kayaking, and other non-traditional programs added to our large list of existing recreational offerings, we can expand our outreach and positive impact on our community. RECREATION SUMMARY BY CATEGORY FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 106 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Taxes And Franchises $ 1,052,615 $ 1,177,852 $ 1,187,466 $ 1,223,090 Intergovernmental Revenue - - - - Charges For Services 1,578,089 1,642,521 1,841,862 1,845,172 Investment Income 8,659 19,365 4,000 6,000 Rentals & Leases 62,228 5,381 24,560 24,560 Contributions & Donations - 62,345 1,000 1,000 Miscellaneous 115,576 30,609 60,900 55,900 Non Revenue Transfer 14,179 20,870 322,000 232,940 Revenues Total $ 2,831,347 $ 2,958,942 $ 3,441,788 $ 3,388,662 Expenditures Salaries And Wages $ 966,435 $ 1,063,942 $ 1,267,171 $ 1,233,111 Benefits 335,191 395,700 476,960 446,557 Current Operating Expense 1,081,784 1,156,307 1,357,542 1,302,336 Capital Outlay 288,633 4,800 322,000 232,940 MERF Expenditures - 49,930 150,000 52,000 Contingency - - - 150,000 MERF Allocation 14,179 19,370 13,133 41,652 Cost Allocation Transfers (2,160) - - - Expenditures Total $ 2,684,062 $ 2,690,049 $ 3,586,806 $ 3,458,596 Excess/(Deficiency) $ 147,285 $ 268,893 $ (145,018) $ (69,934) Additional Resources * Fund Balance-Estimated $ - $ - $ 184,400 $ 202,000 Reserve for Future Capital - - (39,385) (132,066) Total Additional Resources $ - $ - $ 145,015 $ 69,934 Net Excess/(Deficiency) $ 147,285 $ 268,893 $ (3) $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 107 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY RECREATION SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Special Revenue Fund Recreation Administration $ 593,305 $ 1,220,466 $ 440,361 $ 1,253,090 $ (152,945) -25.78% Recreation Playgrounds/Playfields 831,514 688,413 753,114 722,025 (78,400) -9.43% Recreation Indoor Aquatic Center 1,654,998 1,021,500 1,443,303 782,940 (211,695) -12.79% Recreation Skating Rink 506,989 511,409 821,819 630,607 314,830 62.10% Total $ 3,586,806 $ 3,441,788 $ 3,458,596 $ 3,388,662 $ (128,210) -3.57% RECREATION PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Recreation Administration Admin Assistant - Parks & Recreation 1 1 1 Supervisor Cust/Ops Specialist-Recreation 1 1 1 Recreation Playgrounds Parks Maintenance Operator II - ** - - Recreation Center Attendant/Basketball Instructor 1 - * - Recreation Supervisor 1 1 1 Youth Program Specialist 1 - * - Recreation Coordinator - 1 * 1 Recreation Specialist - 1 * 1 Indoor Aquatic Center Aquatic Training Coordinator 1 * - * - Aquatic Specialist 1 * 2 * 2 Aquatics Manager 1 1 1 Aquatics Supervisor 1 1 1 Skating Rink Recreation Facility Coordinator - * - - Ice Skating Coordinator 1 * 1 1 Total 10 10 10 * Mid-year transfer ** One position transfered to Golf Fund FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 108 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Department (update) Golf Fund — Pinecrest Golf Course, Sand Creek Golf Course, and Sage Lakes Golf Course MISSION STATEMENT The mission of the Idaho Falls Parks and Recreation Department is to enrich community. The vision of the Idaho Falls Parks and Recreation Department is to be leaders in providing healthy, fun experiences. DIVISION DESCRIPTION The Golf Division for the City of Idaho Falls owns three (3) championship golf courses that are in good condition daily and are very popular within the community and the thousands of tourists that play here. The Golf Division is a governmental fund that matches its annual golf fee generated revenues with its annual expenses. In addition, Pinecrest, the oldest of the three courses, is famous as it received Golf Digest’s “Best Public Course in Idaho” award at its last rating. CORE SERVICES • Golf in Idaho Falls serves as community assets that enhance quality of life, strengthen regional tourism, promote healthy outdoor recreation, and create welcoming spaces where residents and visitors of all ages can connect. • Together, the courses deliver affordable and accessible recreational opportunities, support youth and lifelong learning programs, host tournaments and community events that drive economic impact, and preserve beautiful open spaces that contribute to Idaho Falls’ identity and livability. • As a system, the courses help position Idaho Falls as a regional destination for recreation while also serving as gathering places that foster community pride, family engagement, wellness, and social connection across Southeast Idaho. ACCOMPLISHMENTS FOR FY 2025/2026  • Removed tethered netting and dilapidated structural poles from hole #2 at Pinecrest. The teebox was renovated to encourage golfers to direct their tee shot further into the course, to avoid slicing into the neighborhood along hole #2. Additional trees were planted to help protect the perimeter of the hole as well. • Installed a new Roof on the Pinecrest Clubhouse. • In process to obtain and install utilities for new restroom facility at Sage Lakes on Hole #5 OBJECTIVES FOR FY 2026/2027 • The Idaho Falls Golf Division’s 2026-2027 objectives are focused on enhancing the golfer experience, maintaining high-quality and sustainable facilities, and strengthening the long-term financial health of the golf system. Through operational excellence, strategic investment, and community partnerships, the division aims to provide affordable, welcoming, and destination-quality golf experiences that support recreation, tourism, and quality of life in Idaho Falls. 109 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY GOLF SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 50,000 $ - $ - $ - Charges For Services 3,866,938 4,762,845 4,308,425 4,993,000 Investment Income (338) (4,807) (5,000) - Miscellaneous 100,787 69,904 54,928 45,000 Non Revenue Transfer 343,567 562,263 60,000 (23,413) Revenues Total $ 4,360,954 $ 5,390,205 $ 4,418,353 $ 5,014,587 Expenditures Salaries And Wages $ 1,235,277 $ 1,300,741 $ 1,385,266 $ 1,356,271 Benefits 449,735 490,551 529,739 569,351 Current Operating Expense 1,785,712 1,694,009 1,965,575 2,220,063 Capital Outlay 157,624 173,537 116,000 173,000 MERF Expenditures 523,029 705,228 618,568 520,000 Grant Expenditures 50,000 - - - MERF Allocation 343,567 409,712 421,774 496,000 Cost Allocation Transfers - (1,558) - - Expenditures Total $ 4,544,944 $ 4,772,220 $ 5,036,922 $ 5,334,685 Excess/(Deficiency) $ (183,990) $ 617,985 $ (618,569) $ (320,098) Additional Resources * Fund Balance-Estimated $ - $ - $ 618,568 $ 520,000 Total Additional Resources $ - $ - $ 618,568 $ 520,000 Net Excess/(Deficiency) $ (183,990) $ 617,985 $ (1) $ 199,902 * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. GOLF SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Special Revenue Fund Pinecrest Pro $ 956,784 $ 2,455,847 $ 1,066,064 $ 2,526,587 $ 109,280 11.42% Pinecrest Maintenance 1,055,148 60,000 941,522 - (113,626) -10.77% Sand Creek Pro 637,960 938,710 699,433 1,422,000 61,473 9.64% Sand Creek Maintenance 905,425 - 975,107 - 69,682 7.70% Sage Lakes Pro 673,321 963,796 736,224 1,066,000 62,903 9.34% Sage Lakes Maintenance 808,284 - 916,336 - 108,052 13.37% Total $ 5,036,922 $ 4,418,353 $ 5,334,685 $ 5,014,587 $ 297,763 5.91% FIRE CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 110 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY GOLF PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Pinecrest Golf Pro Assistant Golf Pro 1 1 1 Manager of Golf Operations - * - - Operation Manager 2 1 * 1 Pinecrest Golf Operations Director of Agronomy 1 1 1 Golf Assistant Superintendent 1 1 1 Sandcreek Golf Pro Assistant Golf Pro 1 1 1 Operation Manager 1 1 1 Sandcreek Golf Operations Golf Assistant Superintendent 1 1 1 Golf Course Superintendent 1 1 1 Sage Lakes Golf Pro Assistant Golf Pro 1 1 1 Manager of Golf Operations 1 * 1 1 Operation Manager 1 * 1 Sage Lakes Golf Operations Golf Assistant Superintendent 1 1 1 Golf Course Superintendent 1 1 1 Total 13 13 13 * Mid-year transfer ** One position transfered in from Recreation 111 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 FIRE CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PARKS IMPACT FEE Impact Fee Fund—Parks PARKS IMPACT FEE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 112 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • PARKS IMPACT FEES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Licenses And Permits $ 1,714,637 $ 1,151,971 $ 1,700,000 $ 900,000 Investment Income 63,209 119,532 40,000 50,000 Non Revenue Transfer - - - - Revenues Total $ 1,777,846 $ 1,271,503 $ 1,740,000 $ 950,000 Expenditures Current Operating Expense $ - $ 21,359 $ 130,000 $ 100,000 Capital Outlay 165,043 - 750,000 1,500,000 Expenditures Total $ 165,043 $ 21,359 $ 880,000 $ 1,600,000 Excess/(Deficiency) $ 1,612,803 $ 1,250,144 $ 860,000 $ (650,000) Additional Resources * Fund Balance-Estimated $ - $ - $ 647,000 $ 4,050,000 Reserve for Future Capital - - (1,507,000) (3,400,000) Total Additional Resources $ - $ - $ (860,000) $ 650,000 Net Excess/(Deficiency) $ 1,612,803 $ 1,250,144 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 113 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 PARKS IMPACT FEE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PARKS CIP Capital Improvement Project Fund—Parks The Parks CIP Fund was closed in Fiscal Year 2023/2024. PARKS CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 15,679 $ - $ - $ - Investment Income (5,620) - - - Contributions & Donations - - - - Non Revenue Transfer 185,517 - - - - - - - Revenues Total $ 195,576 $ - $ - $ - 0 Expenditures Current Operating Expense $ - $ - $ - $ - Capital Outlay 44,503 - - - Expenditures Total $ 44,503 $ - $ - $ - Excess/(Deficiency) $ 151,074 $ - $ - $ - Additional Resources $ - $ - $ - $ - Total Additional Resources $ - $ - $ - $ - Net Excess/(Deficiency) $ 151,074 $ - $ - $ - PARKS CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 114 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY ZOO CIP Capital Improvement Project Fund—Zoo ZOO CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 104,865 $ 96,508 $ 100,000 $ 100,000 Investment Income 46,946 34,681 10,000 30,000 Contributions & Donations 129,598 223,363 950,000 251,500 Revenues Total $ 281,409 $ 354,552 $ 1,060,000 $ 381,500 Expenditures Current Operating Expense $ - $ 123,839 $ - $ - Capital Outlay 87,277 369,547 1,050,000 503,885 Expenditures Total $ 87,277 $ 493,386 $ 1,050,000 $ 503,885 Excess/(Deficiency) $ 194,132 $ (138,833) $ 10,000 $ (122,385) Additional Resources * Fund Balance-Estimated $ - $ - $ 880,100 $ 150,000 Reserve for Future Capital - - (890,100) (27,615) Total Additional Resources $ - $ - $ (10,000) $ 122,385 Net Excess/(Deficiency) $ 194,132 $ (138,833) $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 115 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 ZOO CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY GOLF CIP Capital Improvement Project Fund—Golf Continuing replenishment of Parks MERF funds from the irrigation upgrade funded out of MERF and other golf capital improvements. GOLF CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 396,912 $ 427,650 $ 389,000 $ 415,000 Investment Income 18,364 13,854 - 5,000 Non Revenue Transfer (275,000) (275,000) (300,000) (300,000) Revenues Total $ 140,276 $ 166,504 $ 89,000 $ 120,000 Expenditures Capital Outlay $ (5,637) $ - $ 235,000 $ - Contingency - - - 150,000 Expenditures Total $ (5,637) $ - $ 235,000 $ 150,000 Excess/(Deficiency) $ 145,913 $ 166,504 $ (146,000) $ (30,000) Additional Resources * Fund Balance-Estimated $ - $ - $ 306,000 $ 300,000 Reserve for Future Capital - - (160,000) (270,000) Total Additional Resources $ - $ - $ 146,000 $ 30,000 Net Excess/(Deficiency) $ 145,913 $ 166,504 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 116 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Department (update) Library MISSION STATEMENT The Idaho Falls Public Library fosters lifelong literacy and learning by providing diverse materials of popular interest, encouraging reading, especially among children, supporting the educational needs of our community and delivering timely, accurate information. DIVISION DESCRIPTION Public Library providing services to residents of Idaho Falls. Services include providing a community gathering place, and sources of information in print, electronic, and audio/visual formats. Focusing on helping children learn to read. CORE SERVICES • Provide a space where lifelong literacy flourishes, every resident has equitable access to information, and people of all ages come together to learn, create and grow. • Services are provided through children’s programs such as story-time, early kindergarten preparation, music and movement, as well as programs aimed at teens and adults. • Provide methods of learning, growth, and entertainment through printed, electronic, audio and visual materials. • Provide opportunities for learning and creating through new technologies such as 3-D printing, laser engraving, audio/video recording as well as additional mediums. ACCOMPLISHMENTS FOR FY 2025/2026 • Maintain the same number of public service hours as previous years. • Provide programs and services to the public at almost the same level as previous years. • Operation of the drive through pick up service. • Replace roof on library. OBJECTIVES FOR FY 2026/2027 • Maintain library services and public service hours at the level of 2025/2026. • Collaborate with schools and preschool organizations to reach more children. • Collaborate with other city departments • Provide ongoing educational opportunities for staff. • Celebrate 50 years of serving the public at the 457 W Broadway location. 117 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 118 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY LIBRARY SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Taxes And Franchises $ 2,799,255 $ 2,958,776 $ 3,042,763 $ 3,335,707 Intergovernmental Revenue 98,030 77,547 100,000 85,000 Fines & Forfeitures 12,119 12,428 10,000 10,000 Investment Income 228,390 151,080 50,000 101,952 Rentals & Leases 11,081 12,459 9,000 9,000 Contributions & Donations 29,608 30,837 32,500 30,000 Miscellaneous 860 2,613 - 900 Non Revenue Transfer 2,250 4,221 - - Total Revenues $ 3,181,593 $ 3,249,960 $ 3,244,263 $ 3,572,559 Expenditures Salaries And Wages $ 1,512,478 $ 1,653,853 $ 1,870,507 $ 1,801,283 Benefits 559,824 671,927 727,980 737,341 Current Operating Expense 997,996 897,655 1,124,531 1,228,504 Capital Outlay 225,433 171,778 425,000 - Grant Expenditures 5,987 250 - - Contingency - - 500,000 400,000 MERF Allocation 2,250 4,221 1,895 1,800 - - - - Total Expenditures $ 3,303,968 $ 3,399,684 $ 4,649,913 $ 4,168,928 Excess/(Deficiency) $ (122,375) $ (149,724) $ (1,405,650) $ (596,369) Additional Resources * Fund Balance-Estimated $ - $ - $ 2,165,000 $ 3,225,000 Reserve for Future Capital - - (759,349) (2,628,631) Total Additional Resources $ - $ - $ 1,405,651 $ 596,369 Net Excess/(Deficiency) $ (122,375) $ (149,724) $ 1 $ 0 * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. LIBRARY SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Special Revenue Fund Library $ 4,649,913 $ 3,244,263 $ 4,168,928 $ 3,572,559 $ (480,985) -10.34% Total $ 4,649,913 $ 3,244,263 $ 4,168,928 $ 3,572,559 $ (480,985) -10.34% 119 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY LIBRARY PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Assistant Library Director 2 2 2 Business Office Manager II 1 1 1 Custodian-Library 1 1 1 IT Analyst/Supervisor 1 1 1 Lead Librarian 1 1 1 *** Librarian-Children’s 1 1 1 Librarian-Social Media 1 1 1 Librarian-Technical Services 1 1 1 Library Cataloger 1 1 1 Library Clerk 2 ** 2 2 *** Library Director 1 1 1 Library Program Specialist 2 ** 2 2 Library Supervisor 1 1 1 Library Technician * 8.75 ** 8.75 8.75 *** Supv Cust/Ops Spec-Library 1 1 1 Total 25.75 25.75 25.75 * Library Technician funded at 8.75 ** Mid-year transfer *** Positions will not be filled. Budget not included. Will hire seasonal staff instead for flexibility. GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 120 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Airport Airport Operating Fund MISSION STATEMENT Idaho Falls Regional Airport endeavors to be a financially self-sufficient enterprise that provides unmatched service, safety, and convenience as a global transportation gateway to the Rocky Mountain West. DIVISION DESCRIPTION The Airport Operating Fund is an enterprise fund of the City of Idaho Falls, created to operate and maintain the Idaho Falls Regional Airport. It ensures safe air transportation services to the community, supports and creates economic development, and provides access to and from all of East Idaho. CORE SERVICES • Provide a safe and secure operating environment for passengers, commercial airlines, corporate flight operations, and recreational flying. • Support increased economic activity for East Idaho through enhancements to air service, development of aeronautical businesses, and responsible use of non-aeronautical airport facilities and land. • Manage projects outlined in the Airport’s capital improvement plan to achieve the Airport’s mission and the priorities of the City. • Develop airport facilities, space, and property to foster growth towards achieving the aviation objectives of the City. • Maintain regulatory compliance related to safety and security under Federal Aviation Administration and Transportation Security Administration requirements. ACCOMPLISHMENTS FOR FY 2025/2026  • United Airlines initiated seasonal service to Chicago O’Hare International Airport for the summer of 2026. • American Airlines expanded seasonal service to Chicago O’Hare International Airport for the summer of 2026. • Alaska Airlines initiated daily, year-round service to Portland International Airport. • The utilities and infrastructure phase of construction advanced preparatory work for future terminal expansion. • $12 million dollars were awarded to the Airport in a Community Project Funding for the terminal expansion project. • New rental car agreements and a peer-to-peer car sharing agreement were executed. • Economy parking lot expansion completed in the spring of 2026. OBJECTIVES FOR FY 2026/2027 • Begin a multi-year construction project to expand baggage screening and airline ticketing operations. • Seek to initiate daily air service to the Los Angeles Basin afforded by the award of a United States Department of Transportation Small Community Air Service Development grant. 121 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Complete the Environmental Assessment associated with relocating the Air Traffic Control Tower and finalize the design of a new Air Traffic Control Tower. GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 122 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Revenue increases have been budgeted to reflect new car rental agreements, passenger traffic increases, and inflation-adjusted amounts reflected in lease agreements. • Expenditures will increase for a new Passenger Facility Charge application with the Federal Aviation Administration, new gate scheduling software, new flight information display software, new or expanded air service costs, security equipment replacements, increases in preventative maintenance contracts, and continued equipment replacement expenses. AIRPORT SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 14,217,610 $ 3,110,197 $ 43,574,363 $ 41,995,863 Charges For Services 5,647,038 6,634,584 7,481,339 9,257,229 Fines & Forfeitures 10,122 7,110 10,550 10,000 Investment Income (59,668) 88,526 - 15,000 Rentals & Leases 328,116 379,025 404,421 386,205 Miscellaneous 16,632 (114,204) 2,000 10,000 Non Revenue Transfer 304,250 1,167,466 2,411,547 4,988,347 Debt Proceeds - - 17,000,000 5,000,000 Revenues Total $ 20,464,099 $ 11,272,705 $ 70,884,220 $ 61,662,644 Expenditures Salaries And Wages $ 1,977,111 $ 1,905,407 $ 2,224,086 $ 2,250,957 Benefits 728,686 849,260 1,099,359 1,012,785 Current Operating Expense 3,467,625 3,522,290 4,369,438 5,305,287 Capital Outlay (1,338,150) 3,527,126 33,323,857 47,710,060 MERF Expenditures - - 90,000 240,000 Debt Service 169,000 - 1,033,638 187,500 Contingency - - 30,774,617 200,000 MERF Allocation 102,000 120,000 160,500 120,000 Cost Allocation Transfers (25,852) (1,157) - - - - - - Expenditures Total $ 5,080,420 $ 9,922,926 $ 73,075,495 $ 57,026,588 Excess/(Deficiency) $ 15,383,679 $ 1,349,778 $ (2,191,275) $ 4,636,056 Additional Resources * Fund Balance-Estimated $ - $ - $ 2,690,000 $ 2,740,000 Reserve for Future Capital - - (498,727) (7,376,056) Total Additional Resources $ - $ - $ 2,191,273 $ (4,636,056) Net Excess/(Deficiency) $ 15,383,679 $ 1,349,778 $ (2) $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 123 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY AIRPORT SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Enterprise Fund Airport Passenger Facility Charge $ - $ (793,477) $ - $ (1,701,538) $ - Airport Customer Facility Charge - 378,371 - (382,272) - Airport Administration 34,745,151 70,884,220 3,611,387 61,662,644 (31,133,764) -89.61% Airport Custodial 656,273 - 709,023 - 52,750 8.04% Airport Grounds Maintenance 1,680,318 - 1,618,898 - (61,420) -3.66% Airport Security 1,001,988 - 1,033,175 - 31,187 3.11% Airport Improvements 33,323,857 - 46,863,423 - 13,539,566 40.63% Airport Fire Protection 852,794 - 1,887,064 - 1,034,270 121.28% Airport Landside 298,827 - 748,284 - 449,457 150.41% Airport Building Maintenance 516,287 - 555,333 - 39,046 7.56% Total $ 73,075,495 $ 70,469,114 $ 57,026,588 $ 59,578,834 $ (16,048,907) -21.96% GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 124 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY AIRPORT PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Airport Administration Airport Facilities & Operations Manager 1 1 1 Airport IT Specialist - - - Airport Operations Manager 1 * 1 1 Assistant Airport Director 1 * 1 1 Business Development Manager 1 - * - Director of Aviation 1 1 1 Airport Services Manager 1 * 1 Executive Assistant 1 1 1 Custodial Custodial Supervisor 1 1 1 Custodian-Operation Specialist 6 6 6 Ground Maintenance Airfield Main & Operations Specialist 4 4 4 Airfield Operations Lead 2 2 2 Airfield Supervisor 1 1 1 Security Airport Credentialing Specialist 1 1 1 Airport Safety & Security Manager 1 1 1 Parking Airport Landside Main/Ops Specialist 2 2 2 Airport Parking Supervisor 1 1 1 Building Maintenance Airport Bldg Maintenance Specialist 2 2 2 Airport Bldg Maintenance Supervisor 1 1 1 Total 28 28 28 * Mid-year transfer *** Transferred IT Specialist to Municipal Services IT division. To be paid for thru transfers to Municipal Services. 125 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Airport Passenger Facility Charge (PFC) Airport — Passenger Facility Charge Fund MISSION STATEMENT The Passenger Facility Charge (PFC) fund exists to collect and segregate fees under the Passenger Facility Charge Program administered by the Federal Aviation Administration. DIVISION DESCRIPTION The Idaho Falls Regional Airport collects PFCs at the rate of $4.50 per enplaned passenger. All expenditures from PFC funds must be approved by the Federal Aviation Administration and go toward eligible capital expenditures. CORE SERVICES • Current capital expenditures include the terminal expansion, snow removal equipment, and land acquisition. ACCOMPLISHMENTS FOR FY 2025/2026  • Accomplishments in prior years are listed with the Airport Fund. OBJECTIVES FOR FY 2026/2027 • The PFC Fund has been adjusted to reflect a modest increase in passengers for 2026/2027. GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 126 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY AIRPORT PFC SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 814,443 $ 1,460,593 $ 1,393,070 $ 1,662,100 Investment Income 54,912 118,579 - 75,000 Non Revenue Transfer (202,250) (1,047,466) (2,186,547) (3,438,638) Total Revenues $ 667,104 $ 531,706 $ (793,477) $ (1,701,538) Expenditures Current Operating Expense $ - $ 10 $ - $ - Total Expenditures $ - $ 10 $ - $ - Excess/(Deficiency) $ 667,104 $ 531,696 $ (793,477) $ (1,701,538) Additional Resources * Fund Balance-Estimated $ - $ - $ 2,489,700 $ 2,800,000 Reserve for Future Capital - - (1,696,223) (1,098,462) Total Additional Resources $ - $ - $ 793,477 $ 1,701,538 Net Excess/(Deficiency) $ 667,104 $ 531,696 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 127 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Airport Customer Facility Charge (CFC) Airport - Customer Facility Charge MISSION STATEMENT The Customer Facility Charge (CFC) fund exists to collect customer facility charge fees that will fund capital projects at the Idaho Falls Regional Airport. DIVISION DESCRIPTION Customer Facility Charges are assessed on rental car contracts. The fee is collected by the rental car agencies, held in trust by them, and remitted to the airport monthly. When projects are identified, funds are transferred to the Airport fund as expenses are incurred on those capital projects. CORE SERVICES • The purpose of the Customer Facility Charge fund is to generate revenue in support of capital investment at the airport. ACCOMPLISHMENTS FOR FY 2025/2026  • The fee was increased to $6.00 per day, which the airport considers market competitive. • This fee was implemented in 2023 and the first projects funded by this revenue occurred.. The airport funded seal coating the car rental parking lots and general improvements to car rental counters in association with the new car rental agreements. GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 128 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Revenue reflects the increase in the Customer Facility Charge fee to $6.00 per day that was implemented in mid-year 2026. 129 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GOLF CIP  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY AIRPORT CFC SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 502,655 $ 646,842 $ 593,371 $ 1,197,728 Investment Income 31,781 45,737 10,000 20,000 Non Revenue Transfer - - (225,000) (1,600,000) Total Revenues $ 534,436 $ 692,578 $ 378,371 $ (382,272) Expenditures $ - $ - $ - $ - Total Expenditures $ - $ - $ - $ - Excess/(Deficiency) $ 534,436 $ 692,578 $ 378,371 $ (382,272) Additional Resources * Fund Balance-Estimated $ - $ - $ 1,271,000 $ 1,880,000 Reserve for Future Capital - - (1,649,371) (1,497,728) Total Additional Resources $ - $ - $ (378,371) $ 382,272 Net Excess/(Deficiency) $ 534,436 $ 692,578 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. GOLF CIP CITY OF IDAHO FALLS | Proposed Annual Budget 2027 130 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PUBLIC WORKS General Fund - Public Works Administration MISSION STATEMENT The mission of the Public Works Department is to ensure public health and safety, improve and maintain public infrastructure while providing Idaho Falls residents, businesses, and visitors with high quality customer service. FUND DESCRIPTION The Public Works Administration budget supports the overall management of the Department by providing funding for four administrative staff members and all other related expenses. CORE SERVICES Public Works Administration supports all the divisions of the department including Engineering, Geographical Information Systems (GIS), Greater Idaho Falls Transit (GIFT), Sanitation, Streets, Water, and Wastewater. ACCOMPLISHMENTS FOR FY 2025/2026 (See individual divisional accomplishments) OBJECTIVES FOR FY 2026/2027 • Ensure the financial sustainability of the GIFT micro-transit program • Continue to develop smart landscaping and attractive streetscapes that reduce maintenance costs and conserve water. • Plan and provide for safe and efficient transportation infrastructure. • Coordinate with surrounding communities to ensure efficient transportation systems across jurisdictional boundaries. • Promote water conservation and water metering messaging. • Evaluate new opportunities for recycling and yard waste management. PUBLIC WORKS GIS (GEOGRAPHIC INFORMATION SYSTEM) DIVISION General Fund - Public Works GIS (Geographic Information System) Division MISSION STATEMENT Collect, maintain, and distribute mapping and geographic information beneficial to the employees and citizens of the City of Idaho Falls. 131 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 Public Works GIS (Geographic Information System) Division  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY DIVISION DESCRIPTION The Geographic Information Systems (GIS) Division coordinates GIS activities throughout the City of Idaho Falls government and assists city operating divisions to implement GIS technology. It provides training to city employees, assists in adopting GIS policies, provides custom mapping, and other specialized services. CORE SERVICES The Geographic Information Systems (GIS) Division is responsible for the administration of the collection, maintenance and distribution of mapping and geographic information including aerial photography, electric, water, sewer, storm, sanitation, snow, street, traffic, and related data. The Division also assists other City Departments and the public by providing essential information via the online maps. ACCOMPLISHMENTS FOR FY 2025/2026 • ArcGIS Enterprise Upgrade – upgraded existing ArcGIS Enterprise to a new version to support newer capabilities available within the ArcGIS framework. • Water/Sewer/Storm Trace Networks – migrated water, sewer, and storm geometric networks from older ArcMap software to newer trace networks in ArcGIS Pro. This upgrade facilitates greater field editing capabilities and allows the use of newer more modern software. • Dashboards – created dozens of dashboards showing various datasets from GIS. These dashboards can be used to display and filter GIS data to better answer questions posed by users. This provides insights into the data available within GIS. • 2025 Aerial Photos – coordinated the acquisition of new aerial photographs of the City of Idaho Falls and surrounding areas. This included partnering with the City of Ammon to reduce overall costs. Included a 10 foot digital surface model used to generate surface contours and a terrain. • Data Updates – facilitated the creation and collection of several new and/or upgraded datasets within GIS. Some of the largest efforts surrounded government lots, parcel arcs, sewer service lines, traffics signs, and annexations. Updated planimetrics and building footprints using newly available 2025 aerial photos. • Web Mapping Applications – created numerous new and/or updated web mapping applications within ArcGIS Online and ArcGIS Enterprise environments. Significant apps to note include the Utility and Development and Impact Fee applications. • Intermountain Gas – collaborated with Intermountain Gas to receive portions of their GIS and make this information available for Idaho Falls ArcGIS Enterprise users. This facilities better planning efforts and allows more information to be available in one easy to access location. • ERP Implementation – support the implementation of a new Enterprise Resource Planning software package provided by Workday and SpryMobile. Enabled GIS integrations to both software packages to better utilize available GIS information. OBJECTIVES FOR FY 2026/2027 • Expand our current efforts to fully utilize our ArcGIS Enterprise and ArcGIS Online portals to the best of their capabilities. • Upgrade existing GIS software to leverage new functionality. • Maintain and grow our current GIS datasets to best answer questions from City employees and the general public. • Increase training sessions offered to City employees to improve general City employee knowledge and familiarity with GIS. • Support the implementation of new City ERP (Enterprise Resource Planning) software, including Workday and SpryMobile. Support the implementation of new City CIS (Customer Information System) software. Public Works GIS (Geographic Information System) Division CITY OF IDAHO FALLS | Proposed Annual Budget 2027 132 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PUBLIC WORKS GIFT DIVISION General Fund - Public Works GIFT (Greater Idaho Falls Transit) Division MISSION STATEMENT Provide equitable transportation for the citizens and guests of the City of Idaho Falls while being vigilant to our foundation of safety, efficiency and customer experience. FUND DESCRIPTION The GIFT budget supports efforts of the Gift program by providing funding for staff, software, hardware, office space, contracted services costs, marketing, and other related expenses necessary for the operation of GIFT. CORE SERVICES GIFT is responsible for providing safe, convenient, and reliable public transportation for the City of Idaho Falls. We provide these services 17 hours a day 6 days a week in all weather conditions, during most holidays, special events, city-wide for everyone. ACCOMPLISHMENTS FOR FY 2025/2026  • Successfully leveraged CARES funding to support the Transit Coordinator position for two additional years at minimal cost to the city. • Completed negotiations for the fifth-year services contract with a cost increase below inflation. • Expanded the sponsorship base and sponsorship opportunities, further reducing the program’s financial cost. • Reached 101,000 boardings while maintaining an average customer rating of 4.9 out of 5 stars. • Increased direct financial contributions from IFRM and EIPH and maintained contributions from AAA and DWI. • Passed our annual review for ITD with no findings • Expanded the fleet and offerings while minimizing costs. OBJECTIVES FOR FY 2026/2027 • Extensively test contractor versus in-house operating models to identify efficiencies. • Complete infrastructure projects for bus stops. • Work with other departments to develop infrastructure projects that can be subsidized with federal transit funding.. • Communicate proactively with the public about planned, ongoing and completed initiatives. FUTURE OPPORTUNITIES/ISSUES • Our major contractor has been bought out by a much larger company; this presents both risks and rewards. We will be cautious moving forward to maximize the rewards and minimize the risks. • Prioritizing expansion of the service area into Ammon and Bonneville County to achieve economies of scale and improve operational efficiency remains unsuccessful. Models to achieve higher effectiveness while remaining in the same service area are yet to be tested. 133 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 PUBLIC WORKS GIFT DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PUBLIC WORKS ENGINEERING DIVISION General Fund - Public Works Engineering Division MISSION STATEMENT The mission of the Engineering Division is to plan, design, and manage construction of public works infrastructure projects, assist other departments with similar needs and provide service to the development community. FUND DESCRIPTION The Engineering budget supports efforts of the Division by providing necessary funding for staff, software, hardware, and other related expenses necessary for the successful operation of the Division. CORE SERVICES The Engineering Division is responsible for the planning, design, and construction management of public works infrastructure projects, providing information regarding management of public rights-of-way, supporting the Street Division and Idaho Falls Power regarding traffic control devices, providing development review service, and managing permits and licensing for contractors working in public rights-of-way. The Division also assist other City Departments by developing infrastructure projects, providing survey services, and advises in regards to engineering issues. ACCOMPLISHMENTS FOR FY 2025/2026 • WTR-2025-25 Test Wells #20 and #21 • WTR-2026-24 Elevated Water Tank Demolition • STR-2024-26 E Street - Memorial to Yellowstone • SWR-2023-16 Sewer Lift Station Backup Generators Presto, Holmes, and the Dunes • SWR-2026-05 Sewer Line Rehabilitation 2026 • SDN-2025-28 19th & Lee Storm Upgrades • STR-2026-06 N. Highland Park Concrete Improvements - 2026 • WTR-2026-32 Anderson Water Line Railroad Crossing • AIR-2026-23 International Way Parking Expansion • STR-2026-04 Water Line Replacements 2026 - Highland Park • WTR-2025-17 Freeman Park Surface Water Conversion • STR-2026-01 Street Overlays 2026 • STR-2026-03 Seal Coats 2026 • STR-2026-34 Microsurfacing 2026 • STR-2025-06 Birch St & S Blvd Roundabout • SDN-2026-29 Calkins - 14th to 16th Storm Upgrades • WTR-2026-12 Canal Ave, L St & K St Water Line Upgrades • SDN-2026-07 Ash St - Eastern to S Blvd • TRF-2026-02 Thermoplastic Citywide 2026 • OTH-2025-35 City of Idaho Falls Lighting Upgrade • PRK-2026-37 Cemetery Road Improvements 2026 • WTR-2026-11 Highland Dr - Elva to N Blvd Water Line Upgrades • WTR-2025-20 Tautphaus Park Surface Water Conversion PUBLIC WORKS ENGINEERING DIVISION CITY OF IDAHO FALLS | Proposed Annual Budget 2027 134 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • PRK-2026-26 Tautphaus Park Drop Off Improvements - 2026 • WTR-2026-27 Yellowstone Avenue Sidewalk - Hydrants • STR-2025-11 Yellowstone Sidewalk Connection • OTH-2026-38 Police Station Shooting Range Site Plan ACTIVITY DESCRIPTION • Plan, design, and manage construction of infrastructure improvements. • Develop and maintain design and construction standards. • Manage right-of-way licensing and permitting. • Review development plans/plat. • Process right-of-way/easement vacations. • Provide surveying services. OBJECTIVES FOR FY 2026/2027 • Successful design, bid, and construction of city infrastructure improvements. • Improve timeliness of development and City project reviews. • Efficient utilization of Transportation Impact Fees to maximize mitigation of new development on the arterial roadway network. 135 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 PUBLIC WORKS ENGINEERING DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Traffic personnel have been moved from Idaho Falls Power to the Engineering Division • The GIS Division has been moved to Idaho Falls Power PUBLIC WORKS SUMMARY BY CATEGORY PUBLIC WORKS TOTAL FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenue Licenses And Permits $ 5,575 $ 275 $ 1,000 $ - Intergovernmental Revenue 359,708 2,068,463 2,627,254 2,434,200 Charges For Services 169,376 236,671 427,000 231,000 Miscellaneous 12,609 26,516 5,300 7,300 - - - - Total Revenues $ 547,268 $ 2,331,925 $ 3,060,554 $ 2,672,500 Expenditures Salaries And Wages $ 1,789,618 $ 1,956,593 $ 2,140,492 $ 2,326,854 Benefits 722,016 815,598 946,128 896,657 Current Operating Expense 1,697,439 1,913,243 2,749,232 2,457,663 Capital Outlay 11,326 - 388,391 170,000 MERF Expenditures - 89,677 - - Grant Expenditures - 141,268 - - MERF Allocation 14,400 19,550 17,297 20,000 Interdepartmental Charges (379,091) (555,050) (650,000) (550,000) Cost Allocation Transfers (1,356,561) (1,179,943) (1,335,847) (821,660) - - - - Total Expenditures $ 2,499,146 $ 3,200,937 $ 4,255,693 $ 4,499,513 Excess/(Deficiency) $ (1,951,878) $ (869,012) $ (1,195,139) $ (1,827,013) Additional Resources * $ - $ - $ - $ - Reserve for Future Capital - - 128,339 (145,355) Total Additional Resources $ - $ - $ 128,339 $ (145,355) Net Excess/(Deficiency) $ (1,951,878) $ (869,012) $ (1,066,800) $ (1,972,368) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. PUBLIC WORKS ENGINEERING DIVISION CITY OF IDAHO FALLS | Proposed Annual Budget 2027 136 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PUBLIC WORKS SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Public Works Administration $ - $ - $ 0 $ - $ 0 Public Works GIS 1 - - - (1) -100.00% Public Works GIFT 2,867,254 2,867,254 2,511,200 2,511,200 (356,054) -12.42% Public Works Engineering 1,388,438 193,300 1,474,662 161,300 86,224 6.21% Public Works Engineering Traffic - - 513,650 - 513,650 Total $ 4,255,693 $ 3,060,554 $ 4,499,513 $ 2,672,500 $ 243,820 5.73% 137 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 PUBLIC WORKS ENGINEERING DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PUBLIC WORKS PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Public Works Administration Assistant Public Works Director 1 1 1 Business Office Manager I 1 1 1 Director of Public Works 1 1 1 Executive Assistant 1 1 1 GIS ** GIS Analyst 2 2 - GIS Manager 1 1 - GIS Technician - 1 - Transit/GIFT Transit Coordinator 1 1 1 Engineering Construction Inspection Manager 1 1 1 Chief Surveyor 1 1 1 City Engineer 1 1 1 Civil Engineer I 2 * 2 2 Design Technician 1 * 1 1 Design Technician, Senior 2 2 2 Drafting Technician 1 * 1 1 Instrument Survey Technician 1 * 1 1 Project Inspector 2 2 2 Survey Crew Chief 1 1 1 Survey/Right Of Way Specialist 1 * 1 1 Traffic Engineering *** Traffic Engineer - - 1 Traffic Foreman - - 1 Traffic Technician - - 1 Total 22 23 22 * Mid-year transfer **Moved to Idaho Falls Power *** Moved to Public Works from Idaho Falls Power PUBLIC WORKS ENGINEERING DIVISION CITY OF IDAHO FALLS | Proposed Annual Budget 2027 138 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Street Division Streets Fund MISSION STATEMENT Provide the community with outstanding public service by maintaining and providing safe, efficient, and affordable City streets. DIVISION DESCRIPTION The Street Fund provides for staffing, equipment, contracted work such as overlays and seal coats, snow removal equipment rental, and materials to maintain public streets, alleys, and bridges. CORE SERVICES Maintain public streets, alleys, bridges, and street signage:  • Patch pavement, crack seal, maintain street markings, snow removal, and salt/sand public streets. • Contract services for concrete replacement, seal coats, and roadway paving. • Inspection of right-of-way construction. • Administer the curb and gutter program. • Grade and provide dust control on unpaved streets and alleys. • Patch, paint, and remove debris from bridge structures. • Maintain, replace, and install street signage. ACCOMPLISHMENTS FOR FY 2025/2026  • Extended the irrigation culvert at E 24th Street and S Emerson Avenue to accommodate full width street construction. • Improved the previously unpaved portion of S Emerson Ave. • Overlaid or reconstructed approximately 25 roadway lane miles. • Contracted micro resurfacing of approximately 200,000 square yards of roadway. • Replaced 6 concrete valley gutters. • Replaced 10 concrete alley approaches. • Replaced 110 concrete pedestrian ramps. OBJECTIVES FOR FY 2026/2027 • Manage a successful pavement management and curb and gutter program. • Continue efforts to pave unpaved public streets. • Manage snow and ice control activities and continue to evaluate snow removal operations for increased efficiencies. • Continue to upgrade pedestrian ramps to current ADA standards. • Replace aging alley approaches. • Begin construction for a new Street and Sanitation Administration office. 139 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 PUBLIC WORKS ENGINEERING DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Construction of a Street and Sanitation administration office STREETS SUMMARY BY CATEGORY STREETS TOTAL FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Taxes And Franchises $ 4,556,823 $ 4,532,452 $ 2,953,380 $ 3,041,981 Licenses And Permits 23,825 33,198 20,000 20,000 Intergovernmental Revenue 6,453,366 5,517,015 5,175,800 5,704,358 Charges For Services 300,962 435,477 400,000 250,000 Fines & Forfeitures 401 7,653 - - Investment Income 691,509 428,919 120,000 130,000 Miscellaneous 53,435 29,453 10,000 10,000 Non Revenue Transfer 800,000 996,619 - (64,375) Total Revenues $ 12,880,321 $ 11,980,786 $ 8,679,180 $ 9,091,964 Expenditures Salaries And Wages $ 1,278,122 $ 1,406,446 $ 1,599,171 $ 1,639,195 Benefits 653,120 798,282 961,952 963,894 Current Operating Expense 8,682,742 7,804,658 7,944,354 7,821,533 Capital Outlay 302,166 662,151 2,750,000 150,000 MERF Expenditures 370,221 867,118 1,160,000 1,450,000 Contingency - - - 3,750,000 MERF Allocation 800,000 961,619 736,062 836,974 Interdepartmental Charges (145,415) (133,636) (250,000) (275,000) Cost Allocation Transfers (26,769) (84,353) - - Total Expenditures $ 11,914,188 $ 12,282,284 $ 14,901,539 $ 16,336,597 Excess/(Deficiency) $ 966,134 $ (301,498) $ (6,222,359) $ (7,244,632) Additional Resources * Fund Balance-Estimated $ - $ - $ 8,000,000 $ 9,153,593 Reserve for Future Capital - - (1,777,640) (1,908,961) Total Additional Resources $ - $ - $ 6,222,360 $ 7,244,632 Net Excess/(Deficiency) $ 966,134 $ (301,498) $ 1 $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. PUBLIC WORKS ENGINEERING DIVISION CITY OF IDAHO FALLS | Proposed Annual Budget 2027 140 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY STREETS SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Streets Fund Street Administration $ 5,767,089 $ 8,679,180 $ 7,209,116 $ 9,091,964 $ 1,442,027 25.00% Streets Signing/Pavement Marking 529,464 - 551,198 - 21,734 4.10% Streets Paved Street Maintenance 6,090,088 - 5,894,497 - (195,591) -3.21% Streets Snow & Ice Control 1,983,819 - 2,280,796 - 296,977 14.97% Streets Other Department Services 531,079 - 400,990 - (130,089) -24.50% Total $ 14,901,539 $ 8,679,180 $ 16,336,597 $ 9,091,964 $ 1,435,058 9.63% CIP Funds Street CIP $ 2,623,000 $ 2,035,846 $ 1,090,000 $ 1,013,200 $ (1,533,000) -58.44% Traffic Light CIP - - 641,800 10,000 641,800 Total $ 2,623,000 $ 2,035,846 $ 1,731,800 $ 1,023,200 $ (891,200) -33.98% STREETS PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Streets Administration Admin Assistant - Public Works 1 1 1 Street Right of Way Inspector 1 1 1 Street General Foreman 1 1 1 Street Lead Operator 2 2 2 Street Maintenance Operator I 8 * 5 * 5 Street Maintenance Operator II 4 2 * 2 Street Operator-In-Training 4 * 9 * 9 Street Superintendent 1 1 1 Signing and Pavement Marking Signing & Striping Operator I 1 * 1 1 Signing & Striping Operator II 1 1 1 Signing & Striping Worker - * - - Total 24 24 24 * Mid-year transfer 141 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 PUBLIC WORKS ENGINEERING DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY TRANSPORTATION IMPACT FEES Transportation Impact Fees for Arterial Road Development CORE SERVICES • Transportation Impact Fees were adopted for implementation in 2022. The transportation development impact fee is based on an incremental expansion approach covering major and minor arterial needs over a 10-year period. • The incremental expansion methodology documents the current level of service provided to the public and serves to maintain this level as new development occurs. Transportation development impact fees are calculated for both residential and nonresidential development vehicle miles traveled to allocate capital costs to residential or nonresidential land uses. • Funds collected will be used to improve the arterial roadway network within the City. STREETS IMPACT FEES SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Licenses And Permits $ 3,526,920 $ 2,444,925 $ 2,800,000 $ 2,000,000 Investment Income 171,846 272,574 50,000 50,000 Non Revenue Transfer - - - - Total Revenues $ 3,698,766 $ 2,717,499 $ 2,850,000 $ 2,050,000 Expenditures Capital Outlay $ - $ 903,661 $ 5,500,000 $ 6,025,000 Total Expenditures $ - $ 903,661 $ 5,500,000 $ 6,025,000 Excess/(Deficiency) $ 3,698,766 $ 1,813,839 $ (2,650,000) $ (3,975,000) Additional Resources * Fund Balance-Estimated $ - $ - $ 2,650,000 $ 3,975,000 - - - - Total Additional Resources $ - $ - $ 2,650,000 $ 3,975,000 Net Excess/(Deficiency) $ 3,698,766 $ 1,813,839 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. TRANSPORTATION IMPACT FEES CITY OF IDAHO FALLS | Proposed Annual Budget 2027 142 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY PUBLIC WORKS CAPITAL IMPROVEMENT PROGRAM Public Works Capital Improvement Fund FUND DESCRIPTION The Public Works Capital Improvement Fund supports a variety of infrastructure improvement projects for the City. ACCOMPLISHMENTS FOR FY 2025/2026  • E Street reconstruction from South Yellowstone Avenue to Memorial Drive. • South Boulevard and Birch Street Roundabout Construction. • Storm Improvements on Lee Avenue south of 17th Street. • South 15th East roadway design from North Yellowstone Highway to East Iona Road. OBJECTIVES FOR FY 2026/2027 • Rollandet Avenue roadway reconstruction from Sunnyside Road to 21st Street. • Landscape improvements at various locations throughout the city. • Pioneer Road bridge design/construction at the irrigation crossings of the Sidehill and Porter Canals. PUBLIC WORKS CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Taxes And Franchises $ 773,406 $ 785,605 $ 790,000 $ 813,700 Investment Income 183,124 146,715 50,000 50,000 Non Revenue Transfer - (300,000) - - - - - - - - - - Total Revenues $ 956,530 $ 632,321 $ 840,000 $ 863,700 Expenditures Capital Outlay $ 185,305 $ 950,048 $ 2,200,000 $ 3,050,000 Contingency - - - 350,000 Total Expenditures $ 185,305 $ 950,048 $ 2,200,000 $ 3,400,000 Excess/(Deficiency) $ 771,225 $ (317,727) $ (1,360,000) $ (2,536,300) Additional Resources * Fund Balance-Estimated $ - $ - $ 1,834,900 $ 2,536,300 Reserve for Future Capital - - (474,900) - Total Additional Resources $ - $ - $ 1,360,000 $ 2,536,300 143 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 TRANSPORTATION IMPACT FEES  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Net Excess/(Deficiency) $ 771,225 $ (317,727) $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances.  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 144 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY STREET CAPITAL IMPROVEMENT PROGRAM Street Capital Improvement Fund FUND DESCRIPTION The Street Capital Improvement fund supports the City’s ongoing effort to effectively utilize federal funds to develop and maintain our roadway network. CORE SERVICES Provides for the effective utilization of federal aid resources. ACCOMPLISHMENTS FOR FY 2025/2026 • Woodruff Avenue Expansion - US 26 to Lincoln Road (Design) • Woodruff Avenue - Meppen Canal to Lincoln Road Pavement Overlay (Design) • Science Center and North Boulevard Intersection Improvements • Anderson Street Pavement Overlay • Yellowstone Avenue Sidewalk - Pancheri Drive to Sunnyside Road OBJECTIVES FOR FY 2026/2027 • Elm Street Reconstruction • Holmes Avenue Reconstruction from Sunnyside Road to Castlerock Lane (Design) 145 CITY OF IDAHO FALLS | Proposed Annual Budget 2027   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY STREET CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 3,367,343 $ 1,235,318 $ 2,015,846 $ 1,013,200 Investment Income 158,907 22,466 20,000 - Non Revenue Transfer - 1,011,858 - - Total Revenues $ 3,526,251 $ 1,257,784 $ 2,035,846 $ 1,013,200 Expenditures Current Operating Expense $ - $ - $ - $ - Capital Outlay 2,318,424 2,684,213 2,623,000 350,000 Grant Expenditures 512,541 200,000 - 740,000 Total Expenditures $ 2,830,965 $ 2,884,213 $ 2,623,000 $ 1,090,000 Excess/(Deficiency) $ 695,286 $ (1,626,429) $ (587,154) $ (76,800) Additional Resources * Fund Balance-Estimated $ - $ - $ 1,301,400 $ 76,800 Reserve for Future Capital - - (714,246) - Total Additional Resources $ - $ - $ 587,154 $ 76,800 Net Excess/(Deficiency) $ 695,286 $ (1,626,429) $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances.  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 146 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY BRIDGE & ARTERIAL STREET SUMMARY BY CATEGORY The Bridge & Arterial Street Fund will be closed out to the Street Capital Improvement Fund in Fiscal Year 2024/2025 BRIDGE & ARTERIAL STREET FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 103,113 $ - $ - $ - Investment Income 78,682 30,000 - - Non Revenue Transfer 122,101 (1,011,858) - - Total Revenues $ 303,896 $ (981,858) $ - $ - Expenditures Capital Outlay $ 378,018 $ 99,559 $ - $ - Total Expenditures $ 378,018 $ 99,559 $ - $ - Excess/(Deficiency) $ (74,122) $ (1,081,417) $ - $ - Additional Resources $ - $ - $ - $ - Total Additional Resources $ - $ - $ - $ - Net Excess/(Deficiency) $ (74,122) $ (1,081,417) $ - $ - 147 CITY OF IDAHO FALLS | Proposed Annual Budget 2027   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY TRAFFIC SIGNAL CAPITAL IMPROVEMENT PROGRAM Traffic Signal Capital Improvement Fund FUND DESCRIPTION The Traffic Signal Capital Improvement Fund supports traffic signal upgrades throughout the City. CORE SERVICES Traffic signals are an integral part of any effective urban transportation system. Ensuring that signals operate efficiently and are updated to take advantage of the latest technology benefits all transportation users. ACCOMPLISHMENTS FOR FY 2025/2026  • Traffic signal upgrades were completed at several intersections. • In conjunction with Bonneville County and primarily using federal funding a new traffic signal will be installed at the intersection of 49th South and Holmes Avenue. OBJECTIVES FOR FY 2026/2027 • Adaptive signal technology will be implemented to assist in traffic operations. • Traffic signal controllers will be connected to the fiber network to allow for better real-time signal optimization. • Several traffic signal controllers, detection systems, and battery backups will be upgraded. • Two new rapid flashing pedestrian activated beacons will be installed at prioritized locations. • Design will be completed for a new traffic signal system at 15th East and 49th South.  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 148 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Traffic Light capital work moved from Idaho Falls Power. 149 CITY OF IDAHO FALLS | Proposed Annual Budget 2027   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM Traffic Signal Capital Improvement Fund TRAFFIC LIGHT CIP SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 468,372 $ 430,285 $ - $ - Investment Income 81,110 48,439 - 10,000 Non Revenue Transfer - 3,841 - - Total Revenues $ 549,482 $ 482,565 $ - $ 10,000 Expenditures Current Operating Expense $ 201,403 $ 123,512 $ - $ - Capital Outlay 634,765 553,609 - 641,800 Interdepartmental Charges (120,261) (124,142) - - Total Expenditures $ 715,907 $ 552,979 $ - $ 641,800 Excess/(Deficiency) $ (166,426) $ (70,414) $ - $ (631,800) Additional Resources Fund Balance-Estimated $ - $ - $ - $ 631,800 Total Additional Resources $ - $ - $ - $ 631,800 Net Excess/(Deficiency) $ (166,426) $ (70,414) $ - $ - TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM CITY OF IDAHO FALLS | Proposed Annual Budget 2027 150 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Water Enterprise—Water Fund MISSION STATEMENT Our mission is to protect public health and serve our community by reliably delivering clean, safe, high-quality drinking water through continuous system improvement, exceptional customer service, transparent operations, and responsible stewardship of City resources. DIVISION DESCRIPTION The fully-staffed Water Division consists of 30 employees divided into three sections: Administration (3), Supply (5), and Distribution (22). Together, these sections complete all core services for the City’s culinary water and pressurized irrigation systems with all functions being funded from the Water Fund through rate & fee payments. CORE SERVICES • Customer service calls, utility locating, and fire flow testing • Source water production for culinary and pressurized irrigation systems; Groundwater recharge • Water quality sampling and cross-connection control/backflow prevention • Leak prevention and repair • Water main, service line, valve, and fire hydrant repair and replacement • Development drawing reviews and construction inspection ACCOMPLISHMENTS FOR FY 2025/2026  • Completion of construction for the City’s new 1 million gallon elevated water tower (pictures on next pages). • Assisting with the Mayor’s block party honoring the service provided by the old elevated water tower (picture on next pages). • Safe and successful demolition of the existing, 89-year old elevated water tower (pictures on next pages). • Converted Freeman Park from culinary water irrigation to surface water irrigation. • Replaced over 10,500 feet of undersized and deteriorated water main. • Converted over 550 commercial customers from flat rate to metered billing. OBJECTIVES FOR FY 2026/2027 • Water main improvements in N Woodruff Ave from the Meppen Canal to N Yellowstone Hwy. • New 12” water main installation in N 15th E between N Yellowstone Hwy and E 33rd N (Iona Rd). • Replacement of nearly 3 miles of undersized and deteriorated water main. • Coating the interior of 2 water tanks: one at Well 11 and one at Well 12 • Begin construction of the new Water Division Administration Building on Pop Kroll Ave. 151 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Water Office Construction • Add to Fleet - Backhoe • Add to Fleet - Valve Exercising Truck • City Park Surface Water Conversion - Tautphaus Park • Well 3 Electrical Upgrade • Well 17 Electrical Upgrade • N Woodruff Ave Water Main Improvements • N 15th E Water Main Installation • Water Main Replacements • Well 11 and Well 12 Water Tank Linings TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM CITY OF IDAHO FALLS | Proposed Annual Budget 2027 152 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WATER SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 14,800 $ 1,019,744 $ 1,250,000 $ - Charges For Services 17,303,478 18,480,760 17,354,000 18,654,000 Investment Income 1,483,094 1,051,158 200,000 250,000 Miscellaneous 66,346 203,271 97,500 200,000 Non Revenue Transfer 2,254,682 11,302 - (545,144) Total Revenues $ 21,122,400 $ 20,766,235 $ 18,901,500 $ 18,558,856 Expenditures Salaries And Wages $ 1,557,109 $ 1,526,090 $ 1,843,050 $ 2,232,930 Benefits 732,277 918,823 1,161,410 1,375,948 Current Operating Expense 5,828,382 6,309,814 7,044,086 8,202,470 Capital Outlay 581,508 9,979,857 18,355,000 20,065,000 MERF Expenditures - - - 285,000 Grant Expenditures 14,800 1,019,744 1,250,000 - Contingency - - - 850,000 Interdepartmental Charges (23,592) (64,637) - (188,034) Cost Allocation Transfers (11,991) (10,284) - - Total Expenditures $ 8,678,493 $ 19,679,407 $ 29,653,546 $ 32,823,313 Excess/(Deficiency) $ 12,443,907 $ 1,086,828 $ (10,752,046) $ (14,264,457) Additional Resources * Fund Balance-Estimated $ - $ - $ 18,400,000 $ 23,405,000 Reserve for Future Capital - - (7,647,957) (9,140,543) Total Additional Resources $ - $ - $ 10,752,043 $ 14,264,457 Net Excess/(Deficiency) $ 12,443,907 $ 1,086,828 $ (3) $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. WATER SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Enterprise Fund Water Administration $ 2,855,502 $ 18,901,500 $ 3,549,086 $ 18,558,856 $ 693,584 24.29% Water Well Maintenance and Operation 6,608,278 - 8,611,252 - 2,002,974 30.31% Water Distribution System Maintenance & Operation 14,864,266 - 11,062,474 - (3,801,792) -25.58% Water New Construction 5,325,500 - 9,600,500 - 4,275,000 80.27% Total $ 29,653,546 $ 18,901,500 $ 32,823,313 $ 18,558,856 $ 3,169,767 10.69% 153 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WATER PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Water Administration Admin Assistant - Public Works 1 1 1 Civil Engineer I - 1 1 Office Assistant II - - - Water Superintendent 1 1 1 Well Maintenance and Operations Chief Water Supply Operator 1 1 1 Water Supply Foreman 1 1 1 Water Supply Operator 3 3 3 Distribution System Maintenance and Operations Chief Water Distribution Operator 1 1 1 Chief Water Ops Operator 1 1 1 Distribution Operator In-Training 5 * 5 5 Distribution Operator I 3 * 5 * 5 Laborer - Water 2 - * - Warehouse Manager - Water 1 1 1 Water Distribution Foreman 1 1 1 Water Operations Specialist 2 2 2 Water Service Technician - - 2 Water Service Operator 2 2 2 Water Systems Equipment Operator 3 3 3 Total 28 29 31 * Mid-year transfer TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM CITY OF IDAHO FALLS | Proposed Annual Budget 2027 154 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Sanitation Enterprise - Sanitation MISSION STATEMENT Providing Idaho Falls with waste management services in a safe, productive and cost-efficient manner while maintaining the highest levels of service. DIVISION DESCRIPTION The Sanitation Fund provides equipment, staffing, buildings and machinery to carry out all waste management services offered by the Division. CORE SERVICES • The Sanitation Division administers, manages and collects all municipal solid waste, construction, demolition and glass recycling locations for the purpose of maintaining a clean and healthy community. • Responsible for delivery, repair, and service of over 20,000 residential and commercial containers. • Sweep public streets. • Maintain alleyways. ACCOMPLISHMENTS FOR FY 2025/2026  • Implemented new commercial garbage trucks to adapt to city growth and improve route efficiency. • Converted portions of alley pickup to curbside collection, increasing efficiency, productivity and safety. OBJECTIVES FOR FY 2026/2027 • Continue to improve the Sanitation safety training program. • Assess and improve collection routes for service efficiencies. • Continue to research any/all recycling options for the residents of Idaho Falls. 155 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Budgeted for new joint Street and Sanitation Administration building • County fee increase increases operational budget and customer fees TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM CITY OF IDAHO FALLS | Proposed Annual Budget 2027 156 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY SANITATION SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ 6,333,937 $ 6,855,208 $ 6,388,000 $ 11,549,000 Investment Income 471,529 321,698 100,000 100,000 Miscellaneous 77,074 4,533 - - Non Revenue Transfer - - - (390,790) Total Revenues $ 6,882,540 $ 7,181,440 $ 6,488,000 $ 11,258,210 Expenditures Salaries And Wages $ 1,564,090 $ 1,550,256 $ 1,562,734 $ 1,605,599 Benefits 813,592 930,084 951,032 997,125 Current Operating Expense 2,770,520 3,062,814 3,473,669 8,774,242 Capital Outlay (2,560) 486,670 4,050,000 3,660,000 MERF Expenditures (148,392) 366,686 - - Contingency - - - 200,000 Interdepartmental Charges (1,356) (2,068) - - Cost Allocation Transfers (28,353) (5,132) - - Total Expenditures $ 4,967,540 $ 6,389,310 $ 10,037,435 $ 15,236,967 Excess/(Deficiency) $ 1,915,000 $ 792,130 $ (3,549,435) $ (3,978,757) Additional Resources * Fund Balance-Estimated $ - $ - $ 7,000,000 $ 8,050,000 Reserve for Future Capital - - (3,450,567) (4,071,243) Total Additional Resources $ - $ - $ 3,549,433 $ 3,978,757 Net Excess/(Deficiency) $ 1,915,000 $ 792,130 $ (2) $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. SANITATION SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Enterprise Fund Sanitation Administration $ 4,144,278 $ 6,488,000 $ 4,790,393 $ 11,258,210 $ 646,115 15.59% Sanitation Construction & Maintenance 307,222 - 314,386 - 7,164 2.33% Sanitation Collection System Containers 1,092,442 - 1,430,080 - 337,638 30.91% Sanitation Collection System Handloads 2,161,640 - 1,547,557 - (614,083) -28.41% Sanitation Tilt Frame Containers 1,403,467 - 6,182,162 - 4,778,695 340.49% Sanitation Street Cleaning 928,386 - 972,388 - 44,002 4.74% Total $ 10,037,435 $ 6,488,000 $ 15,236,967 $ 11,258,210 $ 5,199,532 51.80% 157 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY SANITATION PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Sanitation Administration Admin Assistant - Public Works 1 - - Business Office Manager I - 1 1 Customer Service Representative - Sanitation 1 1 1 Sanitation Foreman 1 1 1 Sanitation Superintendent 1 1 1 Construction and Maintenance Sanitation Repair Worker I 1 1 1 Sanitation Repair Worker II 1 1 1 Collection System Containers Truck Driver - Sanitation 5 7 * 7 Collection System Handloads Leadworker - Sanitation 2 2 2 Sanitation Relief Driver 3 * 2 * 2 Truck Driver - Sanitation 8 6 * 6 Tilt Frame Containers Truck Driver - Sanitation 1 * 2 * 2 Total 25 25 25 * Mid-year transfer TRAFFIC LIGHT CAPITAL IMPROVEMENT PROGRAM CITY OF IDAHO FALLS | Proposed Annual Budget 2027 158 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WASTEWATER DIVISION Enterprise - Wastewater Fund MISSION STATEMENT Provide cost effective and efficient collection, maintenance and treatment of wastewater and stormwater in compliance with State and Federal regulations to protect public health, the environment, and the many uses of the Snake River. DIVISION DESCRIPTION The Wastewater Fund generates revenue from monthly utility payments and connection fees from new development. These revenues support all activities associated with wastewater and stormwater collection and treatment. CORE SERVICES The Wastewater Division is responsible for the maintenance, cleaning and inspection of the sanitary sewer and stormwater infrastructure within the city. Also the operation and maintenance of a Level IV Activated Sludge Wastewater Treatment Facility treatment of the effluent to standards making it safe for the environment and downstream users. The Division ensures that the stormwater conveyance systems are working properly to mitigate flooding and subsequent damage. The Division is also responsible for maintaining compliance with Federal and State requirements in conjunction with the Clean Water Act. ACCOMPLISHMENTS FOR FY 2025/2026  • Completion of major process improvement Dewatering project. Continually improving efficiencies of this system. • Began the implementation of updated SCADA systems across the entire division. Successfully completed sewer line rehabilitation in excess of approximately 3 miles of main line. • Upgraded Fanning and Taylorview lift stations. • Completed Gap Analysis to identify efficiency improvements throughout the division operations and infrastructure. • Flushed roughly half of the sanitary sewer system within Idaho Falls and within the Iona Bonneville Sewer District. • Successful collection and treatment of 9.9 million gallons of sanitary sewage daily. OBJECTIVES FOR FY 2026/2027 • Start the multi year process for the SCADA upgrades to the treatment facility and sanitary lift stations. • Continue progress of CIP projects, Liquid Chlorine Disinfection and Gate Replacement, Headworks screens and SCADA improvements, Digestion upgrades Continue sewer line and storm line rehabilitation to address aging infrastructure. • Update aging sanitary and storm lift stations. • Replace aging problematic infrastructure at the treatment facility and sewer system. 159 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 WASTEWATER DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WASTEWATER SUMMARY BY CATEGORY WASTEWATER TOTAL FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 105,182 $ (0) $ - $ - Charges For Services 14,545,244 15,047,719 14,595,000 14,581,500 Investment Income 1,718,274 957,889 300,000 325,000 Rentals & Leases 7,957 8,000 8,000 2,000 Miscellaneous 922 2,449 - - Non Revenue Transfer 1,383,873 (85,479) (2,000,000) 56,881 Total Revenues $ 17,761,453 $ 15,930,578 $ 12,903,000 $ 14,965,381 Expenditures Salaries And Wages $ 2,494,744 $ 2,505,863 $ 2,686,437 $ 2,896,343 Benefits 1,102,062 1,219,730 1,395,795 1,471,698 Current Operating Expense 4,950,405 5,959,798 6,357,971 7,209,139 Capital Outlay 591,615 7,133,061 8,682,000 9,663,000 MERF Expenditures - 559,781 207,101 490,000 Debt Service 269,988 1,090,547 1,100,000 1,100,000 Contingency - - 1,666,667 500,000 Interdepartmental Charges (24,433) (10,722) - - Cost Allocation Transfers (56,757) (10,694) - - Total Expenditures $ 9,327,624 $ 18,447,364 $ 22,095,971 $ 23,330,180 Excess/(Deficiency) $ 8,433,829 $ (2,516,786) $ (9,192,971) $ (8,364,799) Additional Resources * Fund Balance-Estimated $ - $ - $ 23,000,000 $ 14,290,000 Reserve for Future Capital - - (12,727,404) (4,845,578) Reserve for Debt Service - - (1,079,623) (1,079,623) Total Additional Resources $ - $ - $ 9,192,973 $ 8,364,799 Net Excess/(Deficiency) $ 8,433,829 $ (2,516,786) $ 2 $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. WASTEWATER DIVISION CITY OF IDAHO FALLS | Proposed Annual Budget 2027 160 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WASTEWATER SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Enterprise Fund Wastewater Administration $ 5,296,540 $ 12,903,000 $ 4,260,911 $ 14,965,381 $ (1,035,629) -19.55% Wastewater Collection System Operation & Maintenance 1,597,300 - 2,511,650 - 914,350 57.24% Wastewater New Construction 2,702,118 - 2,502,400 - (199,718) -7.39% Wastewater Storm Drainage Operation & Maintenance 1,249,336 - 1,350,700 - 101,364 8.11% Wastewater Treatment Plan Operation & Maintenance 11,250,677 - 12,704,519 - 1,453,842 12.92% Total $ 22,095,971 $ 12,903,000 $ 23,330,180 $ 14,965,381 $ 1,234,209 5.59% WASTEWATER PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Wastewater Administration Admin Assistant - Public Works 1 1 1 Collection System Equipment Operator 2 2 2 Collection System Operator In-Training 7 * 4 * 4 Collection System Lead Operator 1 1 1 Collection System Operator 5 * 6 * 6 Office Assistant II - - - Wastewater Collection Foreman 1 1 1 Wastewater Service Inspector 1 1 1 Wastewater Superintendent 1 1 1 Wastewater Treatment Plant Chief Operator - Wastewater Treatment 1 1 1 Lab Supervisor 1 1 1 Lab Technician 2 2 2 Laborer - Treatment Plant 1 * - * - Maintenance Mechanic 1 * 1 1 Pretreatment Monitor 1 1 1 Treatment Plant Operator I 3 * 4 * 4 Treatment Plant Operator II 3 5 * 5 Treatment Plant Operator III 3 2 2 Truck Driver - Wastewater - - - Wastewater Treatment Plant Foreman 1 1 1 Wastewater Treatment Plant Operator In-Training 5 * 6 * 6 Total 41 41 41 * Mid-year transfer 161 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 WASTEWATER DIVISION  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY STREET LIGHTING Street Lighting Fund The Street Lighting Fund was created for FY2026-2027 to collect fees to fund the operation and maintenance of the City’s Street Lights. STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 162 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY STREET LIGHTING SUMMARY BY CATEGORY STREET LIGHTING TOTAL FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Charges For Services $ - $ - $ - $ 420,000 - - - - Total Revenues $ - $ - $ - $ 420,000 Expenditures Current Operating Expense $ - $ - $ - $ 409,000 - - - - Total Expenditures $ - $ - $ - $ 409,000 Excess/(Deficiency) $ - $ - $ - $ 11,000 Additional Resources * $ - $ - $ - $ - Reserve for Future Capital - - - (11,000) - - - - Total Additional Resources $ - $ - $ - $ (11,000) Net Excess/(Deficiency) $ - $ - $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. WASTEWATER SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Enterprise Fund Street Lighting $ - $ - $ 409,000 $ 420,000 $ 409,000 Total $ - $ - $ 409,000 $ 420,000 $ 409,000 0.00% Department 064 - Idaho Falls Power MISSION STATEMENT A Customer-owned utility dedicated to providing value driven, safe, reliable and high-quality services. DIVISION DESCRIPTION Idaho Falls Power is a municipally owned electric utility that generates, transmits, and distributes electricity to residential, commercial, and industrial customers within the City of Idaho Falls. The utility operates hydroelectric facilities, substations, transmission and distribution infrastructure, fiber supported utility systems, and other power supply resources, with a continued focus on reliability, financial stability, public service, and long-term strategic planning. CORE SERVICES • Electric Generation • Distribution and Transmission • Operation Technology / SCADA • Energy Services • Power Supply • Administration / Engineering ACCOMPLISHMENTS FOR FY 2025/2026  • Completed construction and commissioning of the new Peaking Plant, including Supervisory Control and Data Acquisition (SCADA) integration, control systems, and coordination across multiple utility divisions. • Fully implemented the Advanced Distribution Management System (ADMS) and increased system redundancy through the addition of a backup control center. • Updated the Geographic Information System (GIS) system to a modern Utility Network Model to improve system mapping, asset management, and operational capabilities. • Hosted the Idaho Falls Power 125th Anniversary Open House and Peaking Plant Open House with more than 250 combined attendees, conducting legislative tours for federal and state representatives, issuing seven news releases, receiving the Utah Associated Municipal Power Systems 2025 Systems Improvement Award for the Peaking Plant, and significantly expanding public outreach through social media with nearly 1 million Idaho Falls Power Facebook views, a 49% increase in followers, and a 44.2% increase in Idaho Falls Fiber Facebook views. • Implemented Distribution Automation and completed major transmission and distribution system upgrades to improve reliability, operational efficiency, and outage response capabilities. • Successfully executed Idaho Falls Power’s new Bonneville Power Administration (BPA) power contract and supported the transition to Extended Day-Ahead Market (EDAM) participation, positioning the utility for long-term power supply reliability, market access, and operational flexibility. • Complete key generation and facility improvement projects including the City Plant runner hub rebuild, AVR and exciter replacement, balance of plant controls replacement, installation of offline bearing lube oil filtration systems at all hydro plants, South Tourist Park bathroom replacement, and Gem State embankment rip rap improvements. STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 164 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY • Successfully completed the grant-funded downtown alley undergrounding project, funded through Idaho Office of Energy and Mineral Resources (OEMR), which relocated overhead power lines underground in three downtown alleyways to improve system reliability, safety, and aesthetics. • Collaborated with Public Works and Idaho Falls Power on the ITD-funded lighting improvement project, which is currently out for bid with construction anticipated to begin in mid-July and substantial completion targeted within 120 days. • Funded through the Infrastructure Investment and Jobs Act and administered by the U.S. Department of Transportation and Federal Highway Administration, Idaho Falls Power completed the installation and commissioning of four EV charging stations located at the Idaho Falls Power Office, Freeman Park, John’s Hole Forebay, and the Greenbelt Stage parking lot off Memorial Drive. OBJECTIVES FOR FY 2026/2027 • Support long-term power supply planning and market participation strategies associated with BPA, Markets+, EDAM, and evolving regional energy markets to enhance reliability, operational flexibility, and cost-effective power management for Idaho Falls Power customers. • Enhance cybersecurity protections and operational technology resiliency and continue development and optimization of SCADA and Advanced Distribution Management System (ADMS) systems and utility analytics. • Generation projects including rehabilitation of the Upper Plant Dam #1 Gates, upgrades to the Upper Plant air compressor HMI system, and continued Gem State embankment rip rap improvements. • Transmission and distribution projects include major reconductoring, undergrounding, easement acquisition, and line relocation efforts to improve reliability, replace aging infrastructure, support future development, and coordinate long-term system expansion projects including the future INL substation and Snake River Landing feeder upgrades. • Customer Services objectives include strengthening customer service and community engagement through enhanced staff training, innovative communication technologies, expanded public outreach, collaboration with BYU-Idaho, and increased education efforts related to power, fiber, energy usage, and energy efficiency programs. 165 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 STREET LIGHTING  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY MAJOR BUDGET CHANGES FOR FY 2026/2027 • Traffic Engineering persDownPublic Works to combine and create a new division in Idaho Falls Power STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 166 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS POWER SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Intergovernmental Revenue $ 146,986 $ 47,463 $ 2,127,230 $ 1,877,230 Charges For Services 76,584,487 76,419,773 75,285,040 84,048,557 Investment Income 3,967,850 3,075,098 2,369,779 1,857,550 Rentals & Leases 117,701 120,632 150,000 150,000 Miscellaneous 2,247,495 1,976,794 1,205,000 1,315,000 Non Revenue Transfer 935,893 (412,051) (1,835,754) (1,416,688) Debt Proceeds - - 1,368,229 - Revenues Total $ 84,000,412 $ 81,227,708 $ 80,669,524 $ 87,831,649 Expenditures Salaries And Wages $ 10,103,737 $ 10,096,987 $ 11,178,209 $ 11,960,115 Benefits 3,272,507 3,913,952 4,192,572 4,918,609 Current Operating Expense 47,466,172 46,820,930 52,577,342 55,901,641 Capital Outlay 22,729,838 35,263,020 16,799,858 16,803,770 MERF Expenditures 14,298 711,050 2,211,484 1,444,562 Debt Service 850,541 5,268,318 5,315,700 5,313,450 Grant Expenditures - - 1,480,000 1,077,230 Contingency - - 833,333 2,000,000 Interdepartmental Charges (2,073,467) (451,216) - (546,450) Cost Allocation Transfers (129,331) (305,664) - - MERF Allocation 35,000 - - - Expenditures Total $ 82,269,294 $ 101,317,378 $ 94,588,498 $ 98,872,927 Excess/(Deficiency) $ 1,731,118 $ (20,089,670) $ (13,918,974) $ (11,041,278) Additional Resources * Fund Balance-Estimated $ - $ - $ 56,500,000 $ 83,944,562 Reserve for Future Capital - - (11,381,028) (43,503,284) Reserve for Rate Stabilization - - (28,500,000) (25,600,000) Reserve for Conservation - - (2,700,000) (3,800,000) Total Additional Resources $ - $ - $ 45,118,972 $ 11,041,278 Net Excess/(Deficiency) $ 1,731,118 $ (20,089,670) $ 31,199,998 $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 167 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 STREET LIGHTING  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS POWER SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Enterprise Fund Idaho Falls Power Bulb Turbine Generation $ 9,906,583 $ - $ 9,701,403 $ - $ (205,180) -2.07% Idaho Falls Power Purchased Power 43,977,245 6,128,072 46,848,740 10,746,402 2,871,495 6.53% Idaho Falls Power Transmission Expense 3,768,775 - 5,527,102 - 1,758,327 46.66% Idaho Falls Power Distribution Expense 12,412,254 - 14,589,985 - 2,177,731 17.55% Idaho Falls Power Customer Accounts 2,337,036 - 1,960,428 - (376,608) -16.11% Idaho Falls Power Operations Technology 6,730,545 - 6,509,336 - (221,209) -3.29% Idaho Falls Power Admin & Gen-General 6,990,513 74,461,452 7,119,847 76,935,247 129,334 1.85% Idaho Falls Power Admin & Gen-Warehouse 854,639 - 615,248 - (239,391) -28.01% Idaho Falls Power Admin & Gen-Engineering 2,289,416 - 2,089,240 - (200,176) -8.74% Idaho Falls Power Admin & Gen-Energy Serv. 3,268,555 80,000 3,202,200 150,000 (66,355) -2.03% Idaho Falls Power Traffic 2,052,937 - 160,719 - (1,892,218) -92.17% Idaho Falls Power GIS - - 548,679 - 548,679 Total $ 94,588,498 $ 80,669,524 $ 98,872,927 $ 87,831,649 $ 4,284,429 4.53% STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 168 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS POWER PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Bulb Turbine Generation Apprentice Generation Mechanic 3 * 2 * 3 Electrician Foreman - * - - Generation Mechanic 3 * 4 * 4 Generation Mechanic - Foreman 1 1 1 Generation Superintendent-CDSE 1 1 1 Journey Electrician - * - - Senior Civil Engineer - CDSE - - - Wireman 5 * 5 6 Wireman Foreman 1 * 1 1 Generation Engineer - 1 * 1 Transmission Journey Electrician - * - - Substation Foreman - * - - Substation Technician - * - - Substation Technician Journey - * - - Wireman 4 * 4 5 Wireman Foreman 1 * 1 1 Distribution Electric Lineman Apprentice 2 * 2 2 Journey Lineman 10 11 * 11 Line Crew Foreman 3 3 3 Serviceman 1 1 1 Serviceman 1 1 1 T&D Superintendent 1 1 1 Customer Accounts Apprentice Meter Technician 1 1 1 Customer Service Manager - * - - Journeyman Meter Technician 1 1 1 Lead Meter Technician 1 - * - Metering Utility Worker - - - 169 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 STREET LIGHTING  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS POWER PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Operations Technology Assistant General Manager - 1 * 1 Broadband System Network Administrator 1 1 1 Lead Dispatcher - 1 * 1 Business Analyst 1 - * - GIS Specialist 2 * 2 - ** GIS Supervisor - Electric 1 1 - ** Network Administrator 1 * 1 1 Network IT Technician 1 * 1 1 Network & Security Specialist - * - - Operations Technology Manager 1 1 1 Power & Dispatch Manager 1 - * - Power Scheduler - 1 1 Power Supply Manager - 1 * 1 System Dispatcher 5 5 5 Power Administration Admin Asst - Power 1 1 1 Chief Financial Officer 1 1 1 Customer Service Manager - * - - Engineering & Compliance Manager 1 - * - Executive Assistant - Power 1 1 1 External Affairs Manager 1 * 1 1 General Manager 1 1 1 Licensing and Compliance Manager - 1 * 1 Grants Administrator/Accountant - * - - Workflow Accountant 1 * 1 1 Warehouse Building and Grounds Maintenance Worker - - * - Building Maintenance Superintendent 1 * 1 1 Materials Manager 1 1 1 Warehouse Operations Assistant 1 1 1 Warehouse Utility Helper 2 2 2 Engineering Assistant General Manager - Elec 1 - * - Design Services Manager 1 1 1 Electrical Utility Drafter - 1 1 Electric Deisgn Tech Lead - 1 * 1 Electric Design Technician 4 3 * 3 Electrical Engineer 2 2 * 2 Systems Engineer 1 2 * 2 STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 170 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY IDAHO FALLS POWER PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Energy Services Community Relations Coordinator 1 1 1 Customer Service Rep - Power 2 3 * 1 Energy Specialist 1 2 * 2 Key Accounts Manager - * - - Traffic ** Traffic Engineer 1 1 - Traffic Foreman 1 1 - Traffic Technician 1 * 1 - GIS *** GIS Analyst - - 1 *** GIS Lead - - 1 *** GIS Specialist - - 3 GIS Supervisor - - 1 GIS Technician - - 1 *** Total 82 88 90 * Mid-year transfer ** Traffic Division moved to Public Works *** New Division and 4 Positions Transferred in from Public Works **** Transfers 2 Positions to Fiber 171 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 STREET LIGHTING  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY Department 067 - Idaho Falls Fiber MISSION STATEMENT to provide cutting-edge, secure, and reliable communication infrastructure that supports economic development, improves connectivity, and enhances the quality of life for the community. DIVISION DESCRIPTION Idaho Falls Fiber is a community-owned, open access fiber optic network committed to delivering high-quality, reliable broadband services. The network supports both residents and businesses by partnering with local and regional internet service providers (ISPs), offering competitive pricing, and prioritizing superior customer service. CORE SERVICES • Dark fiber leasing to ISPs • Fiber to the Home (FTTH) internet ACCOMPLISHMENTS FOR FY 2025/2026  • Upgrade the Fiber system infrastructure to support 2.5 gig service capabilities and enhance overall network performance and reliability. • Transition traffic signal intersections to the lit fiber network to enhance communication reliability, traffic coordination, and system efficiency. • Transition City facilities from the existing fiber network architecture to a modern lit fiber network to improve reliability, scalability, and operational performance. • Connected more than 10,000 fiber customers and expanded fiber infrastructure to support utility operations and community connectivity. OBJECTIVES FOR FY 2026/2027 • Continue upgrading aging fiber infrastructure to improve system reliability and long-term performance. • Implement new technologies at substations to enhance communication, monitoring, and operational capabilities. • Strategically acquire materials to support future fiber expansion, maintenance, and reliability projects. STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 172 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIBER SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Investment Income $ 53,501 $ 36,325 $ 20,000 $ 20,000 Rentals & Leases 1,062,177 1,041,193 1,200,000 1,100,000 Miscellaneous - 1,800 - - Non Revenue Transfer 196,311 - - (122,881) Charges For Services 3,568,201 4,367,895 4,660,200 5,278,500 Revenues Total $ 4,880,190 $ 5,447,212 $ 5,880,200 $ 6,275,619 Expenditures Salaries And Wages $ 874,905 $ 837,308 $ 936,770 $ 988,956 Benefits 320,429 386,020 403,599 452,192 Current Operating Expense 978,402 950,220 1,209,821 1,440,425 Capital Outlay 3,625,215 2,115,566 2,000,000 1,900,000 MERF Expenditures - - - 150,000 Debt Service 857,345 677,884 1,250,000 2,000,050 Interdepartmental Charges (52,710) (4,595) - - - - - - Expenditures Total $ 6,603,586 $ 4,962,402 $ 5,800,190 $ 6,931,623 Excess/(Deficiency) $ (1,723,396) $ 484,810 $ 80,010 $ (656,004) Additional Resources * Fund Balance-Estimated $ - $ - $ 100,000 $ 656,004 Reserve for Future Capital - - (180,010) - Total Additional Resources $ - $ - $ (80,010) $ 656,004 Net Excess/(Deficiency) $ (1,723,396) $ 484,810 $ - $ (0) * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. FIBER SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Enterprise Fund Fiber Administration $ 5,800,190 $ 5,880,200 $ 6,931,623 $ 6,275,619 $ 1,131,433 19.51% Total $ 5,800,190 $ 5,880,200 $ 6,931,623 $ 6,275,619 $ 1,131,433 19.51% 173 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 STREET LIGHTING  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FIBER PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Communication & Splicing Foreman 1 1 1 Communication & Splicing Tech 4 4 5 Communications Technician 1 * - - Communications Technician I - * * - Communications Technician II 1 * - Communications Technician III 1 1 1 Communications Foreman 1 * 1 Groundman - - - Journey Lineman 1 - * - Customer Service Rep - Power - - 2 Total 9 7 10 * Mid-year transfer STREET LIGHTING CITY OF IDAHO FALLS | Proposed Annual Budget 2027 174 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY NON-DEPARTMENTAL General Fund—Non-departmental MAJOR BUDGET CHANGES FOR FY 2026/2027 • Downtown Parking management contract moved from Community Development department to Non-Departmental division • City’s contribution to Targhee Regional Public Transit Authority (TRPTA) for the operation of Greater Idaho Falls Transit (GIFT) moved from City Council division to Non-Departmental division • Facility improvements for downtown campus personnel to move Human Resources out of rented space and move Enterprise Resource Planning (ERP) team back to their home departments NON-DEPARTMENTAL SUMMARY BY CATEGORY FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Taxes And Franchises $ 35,836,703 $ 39,716,057 $ 43,661,837 $ 46,939,368 Intergovernmental Revenue 14,105,653 14,801,026 8,951,461 9,309,961 Investment Income 1,359,412 1,180,609 700,000 850,000 Contributions & Donations - 100,000 - - Miscellaneous 462,250 133,784 95,086 81,150 Non Revenue Transfer 1,699,564 1,938,869 (1,116,246) 162,506 Total Revenues $ 53,463,582 $ 57,870,344 $ 52,292,138 $ 57,342,985 Expenditures Current Operating Expense $ - $ - $ - $ 525,000 Capital Outlay - - - 300,000 Contingency - - 3,459,663 6,854,399 Total Expenditures $ - $ - $ 3,459,663 $ 7,679,399 Excess/(Deficiency) $ 53,463,582 $ 57,870,344 $ 48,832,475 $ 49,663,586 Additional Resources * Fund Balance-Estimated $ - $ - $ 15,322,763 $ 13,516,012 Reserve for Future Capital - - (3,927,500) (1,568,985) Total Additional Resources $ - $ - $ 11,395,263 $ 11,947,027 Net Excess/(Deficiency) $ 53,463,582 $ 57,870,344 $ 60,227,738 $ 61,610,613 * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 175 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 NON-DEPARTMENTAL  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY NON-DEPARTMENTAL SUMMARY BY DIVISION FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure General Fund Non-Departmental $ 3,459,663 $ 52,352,138 $ 7,679,399 $ 57,342,985 $ 4,219,736 121.97% Non-Departmental - (60,000) - - - Total $ 3,459,663 $ 52,292,138 $ 7,679,399 $ 57,342,985 $ 4,219,736 121.97%  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 176 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY INTERNAL SERVICES/FUND BUDGETS INTERNAL SERVICES/FUND BUDGETS 177 CITY OF IDAHO FALLS | Proposed Annual Budget 2027   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY RISK MANAGEMENT Risk Management Fund The Risk Management fund accumulates resources from departments to pay insurance premiums and claims including worker’s compensation. RISK MANAGEMENT FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Investment Income $ 286,098 $ 181,047 $ 75,000 $ 75,000 Miscellaneous 810,627 592,623 355,000 350,000 Non Revenue Transfer 2,778,751 3,012,117 3,510,000 4,141,432 Total Revenues $ 3,875,476 $ 3,785,787 $ 3,940,000 $ 4,566,432 Expenditures Salaries And Wages $ 63,842 $ 70,040 $ 76,089 $ 78,973 Benefits 23,855 28,175 29,604 31,552 Current Operating Expense 3,157,363 3,586,076 4,629,307 7,455,907 Total Expenditures $ 3,245,060 $ 3,684,291 $ 4,735,000 $ 7,566,432 Excess/(Deficiency) $ 630,416 $ 101,496 $ (795,000) $ (3,000,000) Additional Resources * Fund Balance-Estimated $ - $ - $ 795,000 $ 3,000,000 Total Additional Resources $ - $ - $ 795,000 $ 3,000,000 Net Excess/(Deficiency) $ 630,416 $ 101,496 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 2026/2027 PROPOSED RISK MANAGEMENT DEPARTMENT BUDGET FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Internal Services Budgets Self-Insurance $ 4,735,000 $ 3,940,000 $ 7,566,432 $ 4,566,432 $ 2,831,432 59.80% Total $ 4,735,000 $ 3,940,000 $ 7,566,432 $ 4,566,432 $ 2,831,432 59.80% RISK MANAGEMENT CITY OF IDAHO FALLS | Proposed Annual Budget 2027 178 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY RISK MANAGEMENT PERSONNEL FY 2025 Budget FY 2026 Budget FY 2027 Proposed Budget FT Number Number Number Safety & Training Program Coordinator 1 - * - Safety Specialist - 1 * 1 Total 1 1 1 * Mid-year transfer 179 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 RISK MANAGEMENT  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY HEALTH INSURANCE Health Insurance Fund The Health Insurance Fund accumulates resources for health insurance changes and self-insurance. HEALTH INSURANCE FY 2024 Actual FY 2025 Actual FY 2026 Adopted Budget FY 2027 Proposed Budget Revenues Investment Income $ 300,525 $ 262,751 $ - $ 100,000 Non Revenue Transfer 528,210 1,687,680 540,000 550,000 Revenues Total $ 828,735 $ 1,950,431 $ 540,000 $ 650,000 Expenditures Benefits $ - $ 160,000 $ - $ - Current Operating Expense 4,830 - - - Expenditures Total $ 4,830 $ 160,000 $ - $ - Excess/(Deficiency) $ 823,905 $ 1,790,431 $ 540,000 $ 650,000 Additional Resources * Fund Balance-Estimated $ - $ - $ 6,988,000 $ 7,800,000 Reserve for Self Insurance - - (4,688,000) (4,900,000) Reserve for Health Insurance - - (2,840,000) (3,550,000) Total Additional Resources $ - $ - $ (540,000) $ (650,000) Net Excess/(Deficiency) $ 823,905 $ 1,790,431 $ - $ - * FY 2026 is the first year the City is presenting the Additional Resources section which includes estimated beginning fund balance and reserve balances. 2026/2027 PROPOSED HEALTH INSURANCE DEPARTMENT BUDGET FY 2026 Adopted Budget FY 2027 Proposed Budget Division Expenditure Revenue Expenditure Revenue $ Change Expenditure % Change Expenditure Internal Services Budgets Health Insurance $ - $ 540,000 $ - $ 650,000 $ - Total $ - $ 540,000 $ - $ 650,000 $ - 0.00% HEALTH INSURANCE CITY OF IDAHO FALLS | Proposed Annual Budget 2027 180 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY GLOSSARY GLOSSARY 181 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 HEALTH INSURANCE  IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY GLOSSARY OF BUDGETING AND FINANCE TERMS BY IDAHO ASSOCIATION OF CITIES 1 PERCENT INITIATIVE (TAX) – A property tax limitation initiative brought to a statewide vote in 1978, 1992 and 1996. Idaho voters approved the original initiative in 1978, but defeated the others. The initiative aimed to restrict aggregate property taxes to no more than 1 percent of taxable market value for a particular property. The 1978 initiative was drastically amended by the Idaho Legislature and never fully went into effect, however, lawmakers did impose strict property tax limits on local governments including a 5 percent cap on property tax budget increases, which was in place from 1980 to 1991. 3-LEGGED STOOL (TAX) – Shorthand commonly used to describe Idaho’s state and local government tax structure, which has fairly equal reliance on three major revenue sources: sales, income and property taxes. 3 PERCENT CAP (TAX) – Idaho’s prior property tax cap was replaced by the current 8 Percent Cap in 2021. The law that limits increases in local government property tax levies to 3 percent over the highest levy of the preceding three years, plus growth factors for new construction and annexation. The 3 Percent Cap does not restrict voter approved bonds or levies. The law was passed by the 1995 Idaho Legislature. ACCRUAL (FINANCE) – A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows. AD VALOREM (TAX) – Formal term for property tax; literally, “according to value.” It is a tax on the value of real property (land, buildings and any fixtures attached to buildings) and personal property (equipment, furniture, etc., not attached to real property). CUSTODIAL FUNDS (FINANCE) – One of four types of fiduciary funds. Custodial funds are used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Custodial funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments. AGRICULTURAL EXEMPTION (TAX) – Also known as the “speculative value exemption.” The exemption provides that the value of agricultural land for development is exempt for purposes of determining its taxable market value. The policy rationale for the exemption is that it encourages preservation of agricultural land. ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) (FINANCE) – The ACFR is the City’s annual financial statement to its citizens outlining the financial health of the City. The report includes results of the completed fiscal year operations and the status of all city funds and account groups. It also includes a disclosure of the City’s compliance with generally accepted accounting principles and governmental accounting and financial reporting standards as promulgated by the Governmental Accounting Standards Board. ANNEXATION (TAX) – Cities are allowed to increase the property tax portion of their budgets up to 3 percent over the highest levy of the prior three years, plus growth factors for annexation and new construction. The amount of the levy for annexation is determined by applying the prior year’s nonexempt levy rate to the value of properties annexed to the City during the previous calendar year. The values are obtained from the county assessor and the Idaho Tax Commission (for operating property). APPROPRIATION ORDINANCE (FINANCE) – The appropriation ordinance is approved by the City council and provides the legal authority for expenditure of City funds up to the specified amount for each fund or department during the upcoming fiscal year. ASSESSED MARKET VALUE (TAX) – In Idaho, property is assessed at full market value using comparable sales or construction cost data. Every parcel within the county is reassessed on a scheduled basis, usually every five years. Assessed market value is the full market value determined by the county assessor (or the Idaho Tax Commission, in the case of operating property). Taxable market value is the assessed market value less any applicable exemptions, such as the homeowner’s, agricultural or personal property exemption. GLOSSARY  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 182 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY ASSESSMENT (TAX) – In Idaho, property is assessed at full market value using comparable sales or construction cost data. Every parcel within the county is reassessed on a scheduled basis, usually every five years. In years when a property is not reassessed its value is adjusted according to a formula to reflect current market conditions. ASSESSMENT RATIO (TAX) – Some states have assessment ratios, whereby properties are assessed at a certain percentage of market value. Since 1982, Idaho properties have been assessed at 100 percent of their current market value. ASSESSOR, COUNTY (GOVERNMENT) – The county official charged with assessment of all real and personal property in the county (except operating property), which forms the basis for property tax levies by local governments. ASSETS (FINANCE) – Property that has monetary value. AUDIT (FINANCE) – An examination of an entity’s accounting system, review of its authority to carry out activities, the presence of adequate controls against fraud and misuse of public funds, and “to attest to the fairness of management’s assertion in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities.” BALANCED BUDGET (FINANCE) – All governmental entities in Idaho are required to adopt a balanced budget. They succeed when budgeted expenditures and revenues match. The term is often misunderstood, because it doesn’t necessarily require that the books balance at $0 when the fiscal year ends. It simply means that the state or local government cannot plan to run a deficit during the fiscal year. Options such as holdbacks, spending reserves and borrowing exist to prevent governments from going in the red. BALANCED TAX STRUCTURE (TAX) – Idaho has one of the nation’s most “balanced” tax structures, which means it has thoroughly hedged its bets, spreading the tax load primarily between income, property, and sales taxes. In good times, the elasticity of income and sales taxes allow for budget expansion; in bad times, property tax revenues provide some stability. States that lack one or more of these basic types of taxes (such as Oregon, which does not have a sales tax, or Washington, which does not have an income tax) are said to have unbalanced tax structures. See 3-legged stool. BASE BUDGET (FINANCE) – The expenditure and revenue base budget reflects ongoing costs and revenues for services that are reasonably anticipated to be provided in the future. One-time costs and revenues do not generally become part of the base budget. New ongoing commitments (such as additional new personnel or new facilities to maintain) and new ongoing funding sources become part of the base and therefore their impact on future budgets must be considered. BASIS OF ACCOUNTING (FINANCE) – The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (when the transactions or events take place) or on a cash basis (when cash is received or paid). BIENNIAL BUDGETING (FINANCE) – Some cities, notably Boise, utilize two-year (biennial) budgets. The process avoids the need for extensive budget preparation every year and improves productivity. Idaho statute requires cities to adopt annual budgets — therefore, every year the City must go through the process of approving the tentative budget, advertising and holding the budget hearing and adopting the appropriations ordinance. However, additional budget development work is largely eliminated for the second year of a biennial budget. BOND (FINANCE) – A written promise, generally under seal, to pay a specified sum of money, called the par value or principal, at a specified date or dates in the future together with periodic interest at a specified rate. There are two major types of bonds. General obligation bonds commit the full faith and credit of the entity to repay the bonds. Given this level of commitment, interest rates are relatively low and are tax exempt for public purposes. Revenue bonds are paid off with revenue generated by the facility financed by the bonds (as in the case of an airport, water, or sewer project). Both types of borrowing are addressed in Article VIII, Section 3 of the Idaho Constitution. General obligation bonds require two-thirds 183 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GLOSSARY   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY voter approval and typically are redeemed out of a special property tax levy dedicated for that purpose. Revenue bonds for water, sewer and electrical facilities require simple majority voter approval. Revenue bonds to finance airport facilities do not require voter approval. Once bonds are approved, some entities issue bond anticipation notes to begin the up-front cash flow for the project — the notes are repaid when the bonds are sold. Cities, counties and some special districts can also issue local improvement district bonds, which do not require an election. BOND COUNSEL (FINANCE) – These advisers to local governments issuing bonds examine the legal authority of the entity to issue the obligation, the validity of the obligation, source of funds, and whether interest is tax-exempt for the bondholder. Potential bondholders rely heavily on the bond counsel opinion. BOND RATING (FINANCE) – The rating established by a rating company (such as Fitch, Moody’s or Standard & Poor’s) that assesses a city’s financial stability, resources and capacity to repay the issued debt by evaluating the organization’s administrative management, financial management, debt load and local economy. BUDGET (FINANCE) – Idaho Code provides a budget adoption process that all cities must follow each year. The council approves a tentative budget, which sets a ceiling on aggregate expenditures and the City’s property tax levy. Following a public hearing, the City approves the appropriation ordinance for the upcoming fiscal year, which provides the legal authority for the expenditure of city funds up to the specified amount for each fund or department. BUDGET CYCLE (FINANCE) – Related to, but not the same as, the fiscal year. A budget cycle refers to the planning, proposal, public hearing and adoption schedule public entities use in developing their budgets. BUDGET HEARING (FINANCE) – The council must hold a public hearing on the budget and legal notice must be published twice in the official city newspaper at least seven days apart. The hearing must occur prior to the City’s certification of its property tax levy to the county commissioners, which must happen by the Thursday preceding the second Monday in September. The notice of public hearing must include: the date, time, and place of the budget hearing, the proposed expenditures and revenues by fund or department for the upcoming fiscal year, the budgeted revenues and expenditures for the current fiscal year, and actual revenues and expenditures from the prior fiscal year; and the estimated property tax and non-property tax revenues for the upcoming fiscal year. At the hearing, any interested person may testify concerning the proposed budget. BUDGET TRANSFER (FINANCE) – Transfers take place when a governmental entity moves money from one fund (spending category) to another. Unlike private businesses, most governments operate with many different types of funds that can be used only in specific ways. Cities are prohibited from transferring revenues from certain dedicated funds, e.g. bond redemption, capital improvement or street funds, where revenues are restricted to specified purposes. CAPITAL BUDGET (FINANCE) – The plan for future construction, repair, rehabilitation, renovation or purchase of capital facilities. The capital budget is based on a capital improvement plan, which is a multiyear (typically 5-year) plan for capital projects. Because capital projects often extend beyond the fiscal year, the City either appropriates the entire project cost in the initial fiscal year or identifies annual phases, which may be approved in future years if funding is available. CAPITAL EXPENDITURES (FINANCE) – Purchases of facilities and equipment with a life cycle of more than 1 year, which cost more than a specified dollar amount. CAPITAL IMPROVEMENT PLAN (CIP) (FINANCE, GOVERNMENT) – A long-term plan for construction, repair, rehabilitation, renovation or purchase of capital assets having a useful life of more than 5 years. These activities may be planned for years ahead because of their cost and the need to juggle debt. Capital improvement plans identify the necessary improvements over a 5-year period; the timing of construction, repair or purchase; and the revenue sources to support the plan. CIPs assist local government officials in making basic decisions about the rate and direction of growth in their communities. GLOSSARY  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 184 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY CASH FLOW (FINANCE) – A way to look at how revenues are received and the coordination required to deal with revenues that ebb and flow during different times of the fiscal year. For example, cities begin their fiscal year on the first day of October, but the vast majority of property tax revenue is received in January and July. Governments deal with this by carrying over revenues from the previous fiscal year or using tax anticipation notes, registered warrants, or some other short-term borrowing. CENTRALLY-ASSESSED PROPERTY (TAX) – Most property is assessed by county assessors, but property of utilities and railroads is “centrally-assessed” by the Idaho Tax Commission. CERTIFICATION OF PROPERTY TAX LEVY (TAX) – The council is required to certify the property tax levy (in dollars) to the county commissioners no later than the Thursday prior to the second Monday in September (unless granted an extension by the county commissioners, not to exceed seven working days). The certification must include taxes levied for payment of bonds and any special levies. CIRCUIT BREAKER (TAX) – Also known as the Property Tax Reduction Program, this reduces property taxes on primary residences for homeowners who are low income, elderly, disabled, children, widow(ers), and the blind. The amount of relief is tied to income and applicants must make an annual application. Local governments are reimbursed through a state appropriation for lost revenues. COLA (COST OF LIVING ALLOWANCE) (ACRONYM, FINANCE) – In governmental budgeting this usually refers to increases in employee pay and benefits to reflect the rising cost of living. COMMUNITY DEVELOPMENT BLOCK GRANT (FINANCE) – A federal grant program under the U.S. Dept. of Housing & Urban Development, which provides funding for infrastructure and public facilities, rehabilitation of blighted urban areas, economic development and job creation, and other activities that benefit low to moderate income people. Principal cities of metropolitan statistical areas and other cities with populations of at least 50,000 receive “entitlement” funds allocated according to a formula that takes into account the local poverty level, population, housing overcrowding, age of housing and population growth compared to other metropolitan areas. Smaller cities are able to apply for grant funds on a competitive basis. COMPREHENSIVE PLAN (PLANNING) – A long term planning document used to guide the growth and development of a community. The plan is the result of public input, study and analysis of existing physical, economic, environmental and social conditions and a projection of expected future conditions. Idaho’s Local Land Use Planning Act spells out specific elements that must be addressed in the comprehensive plan, including property rights, population, schools, economic development, land use, natural resources, hazardous areas, infrastructure and public services, transportation, recreation, housing, community design, implementation, etc. The plan serves as a guide for making land use changes, preparing implementing ordinances (including zoning and subdivision ordinances), and developing a capital improvement plan. DEBT (FINANCE) – There are various types of indebtedness, short and long-term. The state and local governments are legally prohibited from deficit spending. They must adopt a balanced budget. Certain types of indebtedness are permitted, including voter-approved general obligation bonds repaid with a special property tax levy, and revenue bonds that are repaid through revenues generated by the new public facility. DEBT SERVICE (FINANCE) – The annual payments required to support debt issues including interest and principal payments. DEBT SERVICE FUND (FINANCE) – Governmental fund type used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest. DEDICATED FUND (FINANCE) – Dedicated funds are established to ensure that revenues are used for specific purposes, usually defined by state law or local policy. DEFICIT (FINANCE) – In public finance, when spending exceeds revenues. DELINQUENCY (TAX) – There is a statutory procedure for the handling of property tax delinquencies. Taxpayers have three years to pay off their property tax bill plus interest before the property is taken by the county in a tax deed. Local governments have varied policies on dealing with delinquent utility bills, such as termination of services, penalties, and interest. 185 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GLOSSARY   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY EFFECTIVE TAX RATE (TAX) – The tax base of each property taxpayer is the taxable value after exemptions are applied. The effective tax rate is the actual tax divided by the tax base. ELASTICITY (TAX) – The sensitivity of tax collections to changes in income and the economy. An “elastic” tax grows and shrinks in relation to economic growth and decline. The sales tax is an elastic tax. An “inelastic” tax is stable and does not fluctuate with the economy. Property taxes are relatively inelastic. ENCUMBRANCE (FINANCE) – Involves a commitment to spend, such as a purchase order or a contract. An encumbrance reserves part of the current year’s budgeted amount and is released when the amount reserved is paid, which sometimes occurs in the next fiscal year. ENTERPRISE FUNDS (FINANCE) – Public services that are self-supporting through user fees, most commonly water, sewer, and sanitation services. EQUALIZATION (TAX) – County commissioners meet as boards of equalization to equalize assessments and act on appeals and claims for property tax exemptions. Once the equalization process is complete, the rolls are transmitted to the county auditor who prepares an abstract of all real and personal property to be submitted to the Idaho Tax Commission, which further reviews and equalizes all values. EXEMPTION (TAX) – Property tax exemptions include the homeowner’s exemption, speculative value of agricultural land, business inventory, livestock, business personal property, certain intangibles, and household goods. The circuit breaker is not an exemption because the state replaces lost revenues to local governments. There are also sales and income tax exemptions. EXPENDITURE (FINANCE) – The spending of public funds by a city official, authorized by the appropriations ordinance. EXPENDITURE FORECAST (FINANCE) – A prediction by a government budgeting official of how much the agency is expected to spend over a period of time. FEE (FINANCE) – A payment charged by a local government for a service provided to a specific consumer. Fees constitute a growing portion of state and local budgets. The most commonly charged fees are for water and sewer service, recreation, building permits, dog licenses, etc. A public notice and hearing are required if new fees are established or existing fees are increased more than 5 percent. It is important to understand the distinction between a fee (which must be directly related to the cost of providing a specific service) versus a tax (a forced contribution for government services provided to the population at large). Taxes imposed by local governments must be specifically authorized by state law. FIDUCIARY FUNDS (FINANCE) – Funds used to report assets held in a trustee or agency capacity for others and which cannot be used to support the government’s own programs. The fiduciary fund category includes pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds. FISCAL YEAR (FINANCE) – The fiscal year for cities runs October 1 through September 30, which is the same for Idaho counties and the federal government. The state fiscal year runs July 1 through June 30. The fiscal year for cities and counties was changed in 1977 — prior to that time, cities and counties budgeted by the calendar year. FORGONE REVENUE (TAX) – When a city levies less than the maximum amount of property taxes as allowed under the 3 Percent Cap, the forgone revenue accumulates and can be included in the tax levy in subsequent years. In order for the forgone revenue to accumulate, the City council must pass a resolution each year identifying what amount of the available forgone for that tax year the City wishes to accrue. The procedure for levying for forgone revenue includes council adoption of a resolution indicating intent to levy for forgone revenue, the amount of forgone revenue to be levied, and the purpose for which the forgone revenue will be used. The City then publishes notice and holds a public hearing, which can be done in conjunction with the annual budget publication and hearing. GLOSSARY  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 186 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY FRANCHISE FEES (UTILITY) – Utilities are charged a fee as part of being granted a franchise for use of the public right-of-way. Examples of services with franchise agreements include electricity, natural gas, cable television, etc. FULL-TIME EQUIVALENTS (FTE) (FINANCE) – Personnel resources are budgeted by position, which may be full-time or part-time. Positions are identified by their equivalence to a full-time position. FUND (FINANCE) – An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities that are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE (FINANCE) – Funds remaining at the end of the fiscal year that are carried over into the new fiscal year. FUND CLASSIFICATIONS (FINANCE) – The three categories used to classify various types of funds: governmental, proprietary, and fiduciary. FUND TYPE (FINANCE) – One of 11 classifications into which all individual funds can be categorized. Governmental fund types include the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Proprietary fund types include enterprise funds and internal service funds. Fiduciary fund types include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and custodial funds. GENERAL FUND (FINANCE) – This fund includes revenues that may be spent on a wide variety of governmental purposes, typically including administration, law enforcement, fire protection, planning and zoning, building, code enforcement, parks, etc. The Government Finance Officers Association definition: “The fund used to account for all financial resources, except those required to be accounted for in another fund.” GENERAL OBLIGATION BOND (FINANCE) – These bonds commit the full faith and credit of the government entity and are repaid by a special property tax levy. General obligation bonds must receive two-thirds supermajority voter approval and are used for major public facilities such as schools, city halls, jails and libraries. GENERAL REVENUE SHARING (FINANCE) – One of the most popular federal programs among local officials, general revenue sharing was established in 1972. Few strings were attached to these federal moneys, which could be used for almost any lawful purpose. Some local governments used the money almost exclusively for capital outlay, while others relied heavily on the revenue for operating expenses. When the program ended in September 1986, local governments faced the difficult choice of increasing taxes or cutting programs. The Idaho Legislature responded in 1987 by providing additional state sales tax revenue sharing to cities and counties. HARDSHIP EXEMPTION (TAX) – County commissioners acting as a board of equalization may exempt a petitioner from property tax if a taxpayer can make the case that paying the tax would cause an undue hardship. Each applicant must apply on or before June 20 annually. The taxpayer also has to document their financial condition. HIGHWAY DISTRIBUTION ACCOUNT (FINANCE) –The Highway Distribution Account receives revenue from vehicle registration fees, state fuel taxes and various transportation-related fees. The revenue is allocated to the Idaho Transportation Department, Idaho State Police and local highway jurisdictions. Constitutional and statutory provisions require these revenues be used for construction, maintenance and repair of streets and bridges. HOLD HARMLESS (LEGAL) – Proposals for reallocating state shared revenues typically include a hold harmless provision intended to ensure that no governmental entity receives less than they receive under the current formula, assuming there is no sharp reduction in total revenues or in the total distribution. HOMEOWNER’S EXEMPTION (TAX) –The homeowner’s property tax exemption was originally passed by voter initiative in 1982. The exemption covers owner-occupied primary residences with up to one acre of land, exempting 50 percent of the value or $125,000, whichever is less. 187 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GLOSSARY   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY ICRMP (IDAHO COUNTIES RISK MANAGEMENT PROGRAM) (ACRONYM) – ICRMP provides property and casualty insurance to over 600 cities, counties, special districts and other local government entities throughout Idaho. Started by the Idaho Association of Counties in 1985, it is now an independent public entity operated by a board of directors comprised of local government officials. IMPACT FEE (FINANCE) – Proportionate sharing of the impact of new development on offsite improvements (streets, parks, police and fire stations, etc.). Impact fees are authorized under the Idaho Development Impact Fee Act. Cities, counties, and countywide highway districts may utilize the authority, but not school districts. The adoption of impact fees requires an extensive capital improvement planning process to identify necessary projects eligible for impact fee funding. INCENTIVE REALLOCATION (FINANCE) – A key budget policy for encouraging efficiency in city departments. At year-end, a part of department savings is returned to the department for discretionary use. The uses are generally for productivity tools and other improvements. INFLATIONARY INCREASE (GOVERNMENT) – In governmental budgeting, this refers to a built-in increase in budget levels to account for rising costs and prices. INFRASTRUCTURE (GOVERNMENT) – The term has many dimensions, typically referring to the physical structures necessary to sustain a population base, such as bridges, roads, water and sewer, city halls and police and fire stations. The technical definition reads as follows: “Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets.” INVENTORY REPLACEMENT (TAX) – Refers to the property tax on business inventories, which was repealed when the state sales tax was instituted in the mid-1960s. The business inventory replacement program allocates a portion of state sales tax revenue to most nonschool taxing districts to reimburse them for the loss of these property tax revenues. JUDICIAL CONFIRMATION (FINANCE) – Local governments in Idaho cannot incur debt beyond the fiscal year without a vote of the people, except for “ordinary and necessary expenses.” Idaho statute allows government entities to seek prior approval from a judge confirming that a proposed expenditure is an ordinary and necessary expense. LEVY (TAX) – A property tax, expressed as a rate or percent of value of the property. LEVY LIMIT (TAX) – Restriction on the tax rate for particular funds authorized to levy property taxes. For example, the maximum levy rate to support city cemeteries is 0.0004. Levy limits work alongside, but independently of, the 3 Percent Cap on property tax revenues. LIABILITIES (FINANCE) – Debt or other legal obligation arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. The term does not include encumbrances. LID (LOCAL IMPROVEMENT DISTRICT) (ACRONYM, GOVERNMENT) – Areas in a city or county set up for financing of improvements that typically benefit property owners in a specific area (often for streets, curb and gutter, sidewalks, etc.). LIDs are created upon initiation of a petition from property owners or by resolution of the governing board. Local improvement districts levy assessments on property owners within the district in relation to the benefits derived from the improvements. LIDs may issue bonds and there is no requirement for a popular vote. Detailed procedures are set out in Idaho Code Title 50, Chapter 17 for operation of these districts. LINE-ITEM BUDGETING (FINANCE) – Traditional, widely used budget format emphasizing budget control. The focus is on specific spending items that are included in a long laundry list. This format is mostly used in smaller jurisdictions. Larger entities frequently utilize more of a performance or program budgeting format. The line-item format works well for discussions of budgetary control, but not for resolving the broader questions of program priorities or effectiveness. LINE-ITEM (FINANCE) – An individual expenditure within the budget. GLOSSARY  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 188 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY LOCAL GOVERNMENT INVESTMENT POOL (FINANCE) – This program is administered by the State Treasurer’s office. Local entities may invest by passing a resolution. By pooling their money local governments get the advantage of volume and more professional investment expertise. Money in this pool can be invested only in specified types of financial “paper.” Money can be fairly easily withdrawn. MAJOR FUND (FINANCE) – A governmental fund or enterprise fund reported as a separate column in the basic fund financial statements. The general fund is always a major fund. Otherwise, major funds are funds whose revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of the corresponding total for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the same item. Any other governmental or enterprise fund may be reported as a major fund if the government’s officials believe that fund is particularly important to financial statement users. MINIMUM WAGE (PERSONNEL) – Idaho law provides that the state conforms to the federal minimum wage, which is $7.25 per hour effective July 24, 2009. There are exceptions and special conditions. MODIFIED ACCRUAL (FINANCE) – Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. NET GENERAL OBLIGATION DEBT (FINANCE) – General obligation debt reduced by amounts being paid with other than general resources (e.g., general obligation debt associated with proprietary funds and special assessment debt) as well as amounts available in sinking funds for debt repayment. NEW CONSTRUCTION (FINANCE) – Cities are allowed to increase the property tax portion of their budgets up to 3 percent over the highest amount of the prior three years, plus growth factors for annexation and new construction. The values for new construction are determined by the county assessor, who is required to prepare a new construction roll. The values for new construction are certified by the county by the first Monday in June and are finalized the first Monday in August. The levy for new construction is determined by applying the prior year’s nonexempt levy rate to the value of new construction in the City. OBJECT OF EXPENDITURE (FINANCE) – Expenditure classifications within each organizational unit (department). Objects of expenditure are used to classify the numerous line items in the budget and include: salaries and wages, fringe benefits, professional services, travel and transportation, utilities, office supplies, industrial supplies, buildings and improvements, and furnishings and equipment. OCCUPANCY TAX (TAX) – Taxes assessed for new properties, which are prorated for the portion of the year that the property is occupied. Because the tax is prorated it is less than the full fair market value of the property. ONE-TIME MONEY (FINANCE) – Revenues that are the result of an unusual or singular occurrence and are not expected to recur in future years. Prudent budgeting dictates that such revenues be spent on one-time costs, such as purchase of equipment or new building construction, rather than ongoing programs or costs, such as salaries for permanent employees, which would need funding in future years. OPERATING BUDGET (FINANCE) – The operating budget finances the day-to-day, current operations of government over the fiscal year. This is in contrast to the capital budget, which funds long-term projects on a multi-year basis. OPERATING PROPERTY (TAX) – Most property is assessed by county assessors, but operating property owned by businesses such as utilities and railroads is centrally assessed by the Idaho Tax Commission. The money collected is then passed out in the counties where the centrally assessed property is located. Some of Idaho’s strange county boundaries (such as the mostly unpopulated southeast dogleg of Blaine County) can be attributed to the attempt to be sure railroad properties were included within as many counties as possible. ORDINARY AND NECESSARY EXPENSE (FINANCE) – Article VIII, Section 3 of the Idaho Constitution requires voter approval of multi-year debt or liabilities with the exception of “ordinary and necessary 189 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GLOSSARY   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY expenses authorized by the general laws of the state.” Ordinary and necessary expenses may go through the process of judicial confirmation to ensure they meet the necessary criteria. ORGANIZATIONAL UNIT (FINANCE) – For budgeting purposes, each major department in the government is classified as an organizational unit. Organizational units for cities would include: administration, police, fire, water, sewer, etc. OVERLAPPING DEBT (FINANCE) – Proportionate share that property within a government must bear of the debts of other local governments located wholly or in part within the geographic boundaries of the reporting government. Except for special assessment debt, the amount of debt of each unit applicable to the reporting unit is arrived at by (1) determining what percentage of the total assessed value of the overlapping jurisdiction lies within the limits of the reporting unit, and (2) applying this percentage to the total debt of the overlapping jurisdiction. Special assesment debt is allocated on the basis of the ratio of assessments receivable in each jurisdiction, which will be used wholly or in part to pay off the debt, to total assessments receivable, which will be used wholly or in part for this purpose. OWN SOURCE REVENUE (FINANCE) – Term often used in U.S. Census Reports to compare locally raised revenue with state or federal aid. Own source revenue includes local taxes, fees, service charges, etc. PERFORMANCE BUDGETING (FINANCE) – A budgeting format that focuses on efficiency. Performance measurements (such as dollar amount per lane-mile of road paved) are used as the basis for budgeting and comparing efficiency in service delivery with other jurisdictions. The criticism of this format is that efficiency is emphasized almost to the exclusion of effectiveness considerations. Decision makers understand how many miles of roads are being paved, but this format does not encourage discussion of effectiveness: which roads should be paved or should paving roads have priority over other services? PERFORMANCE MEASURES (GOVERNMENT) – Specific, quantitative measures of work performed within a service unit or department, or results obtained through a program or activity. Performance measures include: output (activity or work units completed — i.e. number of lane-miles of streets swept); efficiency (rates of output to resources used—i.e. number of utility bills processed per hour); and outcomes and effectiveness (impact on customers—i.e. citizen ratings of city services). PERSI (PUBLIC EMPLOYEE RETIREMENT SYSTEM OF IDAHO) (ACRONYM, PERSONNEL) – PERSI handles the massive retirement fund for employees of the state and many local governments, including all school districts. Its governing board, which meets monthly and oversees investment of the fund, is appointed by the governor. PERSONAL PROPERTY (TAX) – For tax purposes, this term has a broad meaning which includes everything that is “not fastened to the earth, or screwed, bolted or welded to the wall or floor,” according to the Idaho Association of Counties County Handbook. It also includes buildings on public lands. PROGRAM BUDGETING (FINANCE) – A method of budgeting that treats the budget as a planning document, giving a clearer overview of the overall purposes to which the money will be put than the more control-oriented line-item format. By allocating funds on a program basis, elected officials can compare and prioritize programs. PROGRESSIVE TAX (TAX) – A tax whose burden increases as the taxpayer’s income increases, based on an ability to pay principle. Under it, in theory, higher income taxpayers pay more; lower incomes pay less. The model for this tax is the progressive income tax. PROPERTY TAXES (TAX) – Also referred to as ad valorem (“according to value”) taxes, property taxes comprise the most important general fund revenue source for local governments. Property taxes are levied on real and personal property. Increases in the property tax portion of a city’s budget are limited to 3 percent over the highest amount of the prior three years, plus growth factors for new construction and annexation. REAL PROPERTY (TAX) – Idaho law establishes three classifications of property: real, personal and operating. For taxation purposes, real property is defined by Idaho Code as “land, and all standing timber thereon… and all buildings, structures and improvements, or other fixtures of whatsoever kind on land…” GLOSSARY  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 190 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY REAPPROPRIATION (FINANCE) – The inclusion of a balance from the prior year’s budget as part of the budget of the subsequent fiscal year. Reappropriation is common for encumbrances outstanding at the end of a fiscal year that a government intends to honor in the subsequent fiscal year. REGRESSIVE TAX (TAX) – A tax that requires poor people to pay a higher proportion of their income than wealthier people. An unintended consequence of a regressive tax is that it can deny access to certain public services and programs for those who cannot afford to pay. RESERVE (FINANCE) – An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending. RESERVE FOR CONTINGENCIES (FINANCE) – A budgetary reserve set aside for emergencies or other unforeseen expenditures. RESORT CITIES TAX (TAX) – Resort cities with less than 10,000 population can adopt local option retail sales, alcohol by the drink and lodging taxes, provided they obtain 60 percent voter approval. To qualify the City must derive “the major portion of its economic well-being from businesses catering to recreational needs and meeting needs of people traveling to that destination city for an extended period of time.” REVENUE (FINANCE) – Funds received by the City as income, including tax payments, interest earnings, grants, and state sales tax revenue sharing. RAN (REVENUE ANTICIPATION NOTES) (ACRONYM, FINANCE) – RANs are cash flow borrowings in the national municipal credit markets to allow the City to obtain funds to meet current obligations in advance of receipt of revenues. Idaho Code and federal arbitrage rules constrain the amount and timing of such borrowing. REVENUE BOND (FINANCE) –Typically issued to fund improvements for local government enterprise operations including water, sewer, and airports. Unlike general obligation bonds, most do not require two-thirds voter approval, however, their interest rates are higher because the full faith and credit and taxing power of the governmental entity is not committed to repay the debt. Revenue bonds are paid off from the revenue generated by the new facility. Interest on revenue bonds used for public purposes is usually tax exempt. REVENUE ESTIMATE (FINANCE) – Revenue estimation is critical in the budgeting process. Decision makers have to agree on revenue projections before they can proceed to put a budget together matching revenue to anticipated expenditures. All units of local government in Idaho are required to approve balanced budgets. REVENUE NEUTRAL (FINANCE) – An action that will have no net effect on the amount of money received. REVENUE SHARING (FINANCE) – Revenue sharing in Idaho can mean several different things. For some, it is a general term that includes all of the state shared revenues allocated to local governments, including: Highway Distribution Account, business inventory replacement revenues, local government revenue sharing, State Liquor Account, etc. To others it specifically refers to the City-County Revenue Sharing Program created in 1984, where a portion of state sales tax revenue is allocated to local governments on a formula basis. Half goes to the counties on a per capita basis, though there is a floor of $30,000 for each county. Half is allocated to the cities on the basis of taxable market value and population. SALES TAX (TAX) – The sales tax was adopted by the Idaho Legislature in 1965 and affirmed by the voters in a statewide referendum in 1966. Initially it was 3 percent, but then it was increased “permanently” twice in the 1980s: to 4 percent in 1984 and then 5 percent in 1987. The last increase to 6 percent went into effect in October 2006. Sales tax revenues comprise a significant source of revenue for the state general fund. All but five states impose a sales tax; two of these five states border Idaho—Oregon and Montana. SERVICE CHARGE (FINANCE) – Typically refers to a charge for water, sewer, sanitation and other enterprise operations of local governments. They are called charges or fees (instead of taxes) because the charges must have a reasonable relationship to the cost of providing the services. Taxes are typically imposed for general revenue raising purposes. Charges are levied to maintain operations on a self-supporting basis. Service charges for enterprise funds are often a major source of revenue to a municipality’s total budget. 191 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GLOSSARY   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY SHORT-TERM BORROWING (FINANCE) – Occurs when a governmental entity borrows money either internally or externally for cash flow purposes and pays the money back within the same fiscal year. Examples include tax anticipation notes and registered warrants. SPECIAL ASSESSMENT (TAX) – Charge imposed on a parcel of property for the payment of a service or project that has direct benefit to the property being assessed. (See also local improvement district). STATE LIQUOR ACCOUNT (FINANCE) – Created in 1982, the state liquor account pays the bills of the state Liquor Division and then apportions the remaining revenue among the state, cities and counties. The cities’ portion is distributed on the basis of each city’s share of statewide liquor sales. Those cities that do not have a liquor store or distribution station receive funds on a per capita basis. There is a hold harmless provision that guarantees cities will receive the base established in Fiscal Year 1981. SUBSEQUENT ROLL (TAX) – Transient personal property in the county from the fourth Monday of June to the fourth Monday of November, “missed” personal properties are included in this tax roll. Estimates of this roll are included in the calculation of property tax levies based upon the dollar amount certified by each taxing entity. SURPLUS (FINANCE) – A surplus exists when there is an excess of funds at the end of a fiscal year. TAN (TAX ANTICIPATION NOTE) (ACRONYM, FINANCE) – A promissory note of a governmental entity in anticipation of taxes to be collected by that entity, usually within the same fiscal year. These are commonly used during times of the year when expenses exceed available revenues. TAX BASE (TAX) – The taxable value of a property after all exemptions and other adjustments have been applied. It is referred to as either the taxable value of an individual property or the total taxable value for a government entity. TAX CODE AREA (TAX, FINANCE) – Organizing device for determining tax liability. All taxpayers pay property taxes to the county and to a school district, but cities and a wide array of special districts (highway, sewer, water, cemetery, etc.), each with their own boundaries, creates considerable complexity. Each variation is a tax code area. There are about 3,300 tax code areas in Idaho. TAX COLLECTIONS (TAX) – The amount of taxes actually collected. Does not include delinquencies. TAX INCREMENT FINANCING (TAX) – Also known as revenue allocation. A financing tool typically used as part of an economic development strategy to attract businesses into a blighted or underdeveloped part of a city. To utilize TIF, the City must establish an urban renewal agency and officially designate an area in which public improvements will be made using property tax revenue generated by development within the TIF area. TAX INDEXING (TAX) – A part of the assessment process: properties not physically assessed are indexed to an updated market value amount. TAX RATE (TAX) – For property tax purposes the tax rate is determined by dividing the tax base into the dollar amount of the property tax portion of the entity’s budget. TRUTH IN TAXATION (TAX) – Truth in Taxation was substituted for the 5 Percent Cap, which was repealed by the Idaho Legislature in 1992. The Idaho Truth in Taxation law was modeled after the Utah law requiring extensive newspaper advertising of property tax rate increases above a certain threshold level. Truth in Taxation in Idaho was repealed with the imposition of the current 3 Percent Cap in 1995. UNFUNDED MANDATE (GOVERNMENT) – A requirement imposed by a higher level of government requiring a subordinate unit of government to perform certain functions without providing a funding source to pay for carrying out the requirement. Congress has often imposed requirements on the states without attaching commensurate dollars to pay for implementation. Likewise, the state and federal governments can pass unfunded mandates to local governments like cities. GLOSSARY  CITY OF IDAHO FALLS | Proposed Annual Budget 2027 192 IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY WARRANT (FINANCE) – A written promise of a governmental entity to pay money, which is similar to a check. These are used by the state of Idaho. Payments issued through the State Controller’s office are issued as warrants and many local governments. WARRANT OF DISTRAINT (TAX) – An order for seizure of property to force payment of a property tax or certain other assessments or fees. WITHHOLDING TAX (TAX) – Income tax payments withheld by employers and sent to a state or federal tax agency on behalf of employees. ZERO-BASE BUDGETING (FINANCE) – An approach to budgeting that includes reconsideration of all spending, in every budget cycle. It means, among other things, that each department must justify its existence each year by preparing decision units showing the actual goods and services that need to be funded. 193 CITY OF IDAHO FALLS | Proposed Annual Budget 2027 GLOSSARY   IDAHO FALLS OVERVIEW FINANCIAL OVERVIEW DEPARTMENT/ FUND BUDGETS INTERNAL SERVICE FUNDS GLOSSARY AHO FAL