HomeMy WebLinkAboutCity of Twin Falls - FY 2022-2023 Adopted Budget CITY OF
`WIN FALLS
OA<� SERVING Q�oa
City of Twin Falls , Idaho
Adopted Bgu et
Fiscal Year 2022 -2023
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Table of Contents
City of Twin Falls
Fiscal Year 2022-2023 Budget
GFOAAward .............................................................................................................................................6
CityLeadership...........................................................................................................................................7
CommunityProfile......................................................................................................................................8
EconomicOutlook ....................................................................................................................................14
City Manager's Budget Message ............................................................................................................ 17
City of Twin Falls Organizational Chart................................................................................................34
CoreValues ...............................................................................................................................................35
LeadershipPhilosophy.............................................................................................................................36
CityPlanning.............................................................................................................................................37
DebtManagement.....................................................................................................................................38
BudgetProcess .........................................................................................................................................42
Purposeof a City Budget........................................................................................................................42
LongTerm Planning...............................................................................................................................42
Forecasting Revenues and Expenditures.................................................................................................42
Long Term Financial Projections............................................................................................................44
BudgetDevelopment ..............................................................................................................................47
BudgetPresentation................................................................................................................................47
Monitoringand Reporting.......................................................................................................................48
BudgetAmendment................................................................................................................................48
BudgetCalendar......................................................................................................................................49
BudgetSummary .....................................................................................................................................50
BudgetOverview ......................................................................................................................................57
Fundingthe Strategic Plan.......................................................................................................................61
CapitalImprovement Plan ......................................................................................................................69
Expenditureby Category ........................................................................................................................73
AllFunds ................................................................................................................................................73
GeneralFund...........................................................................................................................................73
Personnel ................................................................................................................................................74
Maintenance and Operations ..................................................................................................................77
Capital ....................................................................................................................................................78
3
Fund-Department Matrix .......................................................................................................................79
Expendituresby Fund .............................................................................................................................81
TaxSupported Funds .............................................................................................................................82
EnterpriseFunds .....................................................................................................................................86
Revenueby Source ...................................................................................................................................89
TaxSupported Funds .............................................................................................................................89
PropertyTax .................................................................................................................................90
NewConstruction ........................................................................................................................91
BuildingPermit Revenue ..............................................................................................................92
Shared Intergovernmental Revenue .............................................................................................93
EnterpriseFunds ....................................................................................................................................94
WaterFund ...................................................................................................................................94
WastewaterFund ..........................................................................................................................94
SanitationFund .............................................................................................................................94
DepartmentNarratives.............................................................................................................................95
General Fund(101)
CityCouncil...................................................................................................................................95
CityManager.................................................................................................................................97
Finance ........................................................................................................................................ 101
Legal............................................................................................................................................ 105
Planningand Zoning.................................................................................................................... 108
Code Enforcement and Animal Control....................................................................................... 112
EconomicDevelopment............................................................................................................... 117
HumanResources........................................................................................................................ 119
InformationTechnology.............................................................................................................. 123
Police(including Seizures &Restitution Fund 191) .................................................................. 129
CommunicationsCenter............................................................................................................... 134
Fire............................................................................................................................................... 137
BuildingSafety............................................................................................................................ 144
Custodial...................................................................................................................................... 148
Engineering.................................................................................................................................. 150
Parks............................................................................................................................................. 154
Recreation.................................................................................................................................... 157
Golf.............................................................................................................................................. 161
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CapitalImprovement Fund(127) ......................................................................................................... 163
StreetFund(102) ................................................................................................................................. 164
StreetLight Fund(103) ........................................................................................................................ 169
LibraryFund(104) ............................................................................................................................... 170
AirportFund(110) ............................................................................................................................... 171
Airport Construction Fund(158) .......................................................................................................... 171
ImpactFee Fund(128) ......................................................................................................................... 176
Water Fund(161)
WaterSupply............................................................................................................................... 177
Pressurized Irrigation...................................................................................................................177
WaterDistribution....................................................................................................................... 181
UtilityServices ............................................................................................................................ 184
WaterTransfers............................................................................................................................ 187
Wastewater Fund(162)
WastewaterCollection................................................................................................................. 188
WastewaterTreatment................................................................................................................. 193
Wastewater Transfers................................................................................................................... 196
SanitationFund(164) ........................................................................................................................... 197
PoolFund(167) ................................................................................................................................... 199
Shoshone Falls and Dierkes Lake Fund(168) .....................................................................................203
InsuranceFund(181) ...........................................................................................................................207
ShopFund(182) ...................................................................................................................................209
Common Area Maintenance Fund(163) ..............................................................................................213
FireworksFund(194) ...........................................................................................................................215
FinancialPolicies ....................................................................................................................................216
Acronyms ................................................................................................................................................249
Glossary ..................................................................................................................................................251
Appropriations Ordinance ....................................................................................................................254
5
(JOVERM-TNT FINANCE OFFICERS ASSOCIATION
Distinguished
B l l c hge t Presentation
Award
PRE�FNTFD TO
City of T«-ill Falls
Idaho
For the Fiscal Year Beginning
October 01, 2021
Executive Director
The Government Finance Officers Association of the United States and Canada(GFOA)presented a
Distinguished Budget Presentation Award to City of Twin Falls, Idaho, for its Annual Budget for the
fiscal year beginning October 01, 2021. In order to receive this award, a governmental unit must publish a
budget document that meets program criteria as a policy document, as a financial plan, as an operations
guide, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
6
CITY OF TWIN FALLS
anoull(Irjyor
Mayor Ruth Pierce Vice-mayor Chris Reid Shawn Barigar Nikki Boyd
Craig Hawkins Spencer Cutler Jason Brown
• •
C111
r - r
1
City Manager Deputy City Manager Deputy City Manager Assistant to the
Travis Rothweiler Mitch Humble Gretchen Scott City Manager
uY ofl hiEalls.ORceofdlc Uy NI—gcr2022 Mandi Thompson
7
COMMUNITY PROFILE
010 Where We Live and Play
-- The City of Twin Falls is located in south-central Idaho along the scenic
Snake River canyon. With a population of approximately 53,213
=a residents,Twin Falls is the eighth largest city in Idaho and encompasses
18.16 square miles. It is in Twin Falls County, which covers
approximately 1,928 square miles of mostly irrigated agriculture land
and has a total population of 92,243. Twin Falls is located 135 miles
east of Boise and 218 miles north of Salt Lake City.
Twin Falls is the urban center of the Magic Valley, which consists of
Blaine, Camas, Cassia, Gooding, Jerome,Lincoln, Minidoka, Twin
Falls, and Elko (Nevada) counties. The city serves as the retail,
educational, medical and employment center for this nine-county area
that has a total population of nearly 265,000. As a result, the daytime
population in Twin Falls swells by an estimated 50,000 people.
t �
K From the arts to four-season recreational opportunities, Twin Falls has
A something for everyone. The City has over 30 parks, offering a variety
of amenities including open space, playgrounds, tennis and pickleball
courts, baseball and softball fields, a skate park, splash pads, all-
accessible playground, a dog park,multiple Frisbee golf courses,BMX
_ track,mountain bike terrain, and more. The City maintains ten miles of
trails along the Snake River canyon rim and through Rock Creek
canyon,creating an opportunity to bike,walk,and run in scenic and safe
areas. Shoshone Falls plunges 212 feet into the Snake River, making it
the tallest waterfall in the United States, and is known as the Niagara of
the West. The City also maintains more than 200 acres of parks, trails,
wooded, and open areas at the falls, as well as multiple overlooks to
enjoy the spectacular views.
Golf courses in the canyon boast scenic views and even better greens.
There is a municipal course within city limits,as well as a city pool that
operates year-round.Partnerships with the local school district allow for
year-round recreational programing as well.
i y, Extreme sports lovers can travel to Twin Falls to BASE jump off the
"� Perrine Bridge, mountain bike through 681 acres at Auger Falls,kayak
on the Snake River, zipline at the bottom of the canyon or rock climb
on the canyon walls. In the winter, downhill skiing, snowboarding,
snowshoeing and cross-country skiing are as close as 30 minutes to the
South Hills, or a little further north to Sun Valley. Snowmobiling can
be found as close as 20 minutes away.
Twin Falls' vibrant and growing downtown core includes a historical
theatre, performance space, locally owned shops and restaurants,
professional office space, as well as City Hall. It is the place to
_ experience the best that our community has to offer,including the many
MY!.
'W tr' diverse cultural and outdoor festivals that are held there throughout the
! year. The weekly Twin Falls Municipal Band and Twin Falls Tonight
{
concerts bring culture downtown during the summer months, as do
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annual festivals including Western Days,Magic Valley Beer Festival,
Ice Cream Fun Day, and the Twin Falls Old Town Criterium. Other
events that draw families and children to Twin Falls include Art and
Soul of the Magic Valley, Refugee Day, CSI Arts on Tour and Stage
Door Series,Kids Art in the Park, Crazy Days, PRIDE, LatinoFest and
Jazz on the Canyon.
Twin Falls is home to the College of Southern Idaho, a community
college with campuses across the region. CSI offers college courses,
y business training classes, and community education opportunities for
r students and members of the community. Additionally, four-year
CH0f3A%NR
degrees from three Idaho universities are available on campus. The
Applied Technology and Innovation Center has become a powerful tool
for economic development in the region as well.
It's How We Do Business
CHOBANI Twin Falls began as an agricultural center thanks to the foresight of
entrepreneur I.B. Perrine in the early 1900s. Perrine convinced private
financiers to build a damn along the Snake River with a corresponding
- ______________- canal system to deliver water to the fertile Snake River Plain. Because
of these investments at the beginning of the 20th century, Twin Falls
and the Magic Valley have grown into one of the world's most
productive farming regions and a hub for food and dairy manufacturing.
Southern Idaho offers the ideal balance for work and livability. Food
— production, processing, R&D and related support services serve as the
- - -_ foundation for the region. Chobani, Clif Bar, Glanbia, and Jayco RV
chose Twin Falls to build and expand because of the excellent quality
- - — of life,educated workforce,pro-business environment,and key western
location to reach national and international markets. The city is at the
-- crossroads of 1-84, Highway 30, and Highway 93. Combine this with
the Eastern Idaho Railroad that runs through Twin Falls and the result
is excellent access to markets around the country and West Coast ports
for international trade.The southern Idaho region is responsible for over
$7 billion in agribusiness sales and services and contributes
approximately $2.5 billion to Idaho's gross state product. Almost half
of the jobs in the Magic Valley are agriculture or manufacturing related.
Twin Falls has experienced tremendous growth in both new residents
and daily visitor counts. From the 2010 census to 2020 census, the
population increased by 17.4%.Net migration to Idaho from other states
is the biggest driving factor of that growth. The re-imagining and
revitalization of downtown Twin Falls, consistent building of
■ subdivisions and increased multi-family units, along with Council
support for further industrial growth has made Twin Falls attractive for
relocation. Telecommuting opportunities and open spaces have also
contributed to people wanting to move to Idaho.
In addition, the city serves as the retail, educational, medical and
employment center for this nine-county area that has a total population
9
of nearly 265,000 causing the city to grow to an estimated daytime
population of over 100,000. While beneficial to the businesses that are
frequented by these visitors,sales tax in Idaho is not determined by point
of sale and therefore does not benefit the city's shared tax revenue
collections. Additionally, the increase in daily population places
Y _ additional stresses on our infrastructure and services without any
additional funding to offset these costs.
Public Facilities and Private Investment
The City downtown core underwent a $10 million-dollar renovation
funded through the Twin Falls Urban Renewal Agency between April
2014 and December 2017. Five blocks of Main Avenue were
completely renovated and a public plaza was built,complete with a large
fountain,public restrooms, a performing stage and public art from local
artists. Across from the plaza, the new Twin Falls City Hall stands in
the heart of downtown. This 50,000 square foot facility was completed
in late 2017 and brought departments that were previously housed in
three separate buildings under one roof.This project made it possible to
repurpose the former City Hall and former police department into a
Public Safety campus including a new Police Administration building
"�/ ► and Police Operations building adjacent to Fire Station#1.
As a result,private investment continues to grow in the downtown area
in response to this public investment. Multiple private projects
amounting to more than$70 million are at various stages of construction
'w rr I or completion. These projects include full-scale restorations of historic
' g buildings for office and retail space as well as several restaurants and
- 4
breweries. Large-scale housing projects are also underway or nearly
�> complete.These projects include row houses across the street from City
- Park, four large apartment buildings that will add several hundred units
to the downtown core and a private/public parking garage. The units
will be a mixture of market rate and affordable housing, serving the
growth in the community and the increasingly tight housing market.
When the renovation of the downtown core was in its design stages,
architects and consultants reported that downtown housing would be
essential in transforming sleepy downtown Twin Falls to an alive and
vibrant core.
In 2021, design began on the construction of two new fire stations as
well as a regional fire training center. The two fire stations will replace
outdated stations that were constructed in 1961 and 1979 respectively.
Both stations will be relocated to areas that will better serve the public
and result in faster response times.The design of the stations will enable
fire personnel to keep the dirty and cleans sides of the station separate,
allowing for decontamination and a safer living environment. The
stations will also include drive-through double-deep apparatus bays, a
gear bunker, a decontamination space, general and EMS storage, a
workshop,laundry facilities,individual restrooms that will allow for use
L�
by both men and women, a dayroom, a fitness center, and kitchen and
dining facilities. Construction of both will be complete in 2023.
10
Regional training efforts in public safety lead to safer and more effective
responses. The City of Twin Falls along with the Twin Falls Rural Fire
Protection District are funding a regional fire training center
that will allow fire departments across the region the opportunity to train
together (and separately), further enhancing our firefighting
capabilities,mutual aid responses, and overall regional cooperation.
City Government
The City of Twin Falls is governed by a Manager-Council form of
government,one of only two in the state of Idaho. Council members are
elected in citywide elections to four-year terms. The mayor is selected
_ by the City Council, presides over all Council meetings, and is
considered the official representative of the City. The City Council sets
policy and appoints a City Manager to provide the general supervision
and direction for city operations.
Demographics
' Twin Falls has experienced significant growth in the past 40 years —
growing from 27,591 in 1990 to 53,213 in 2022. The eighth largest city
in the State of Idaho, Twin Falls is the urban center for southern Idaho,
a nine-county region with a population of nearly 265,000.
Demographically, the population of both the city and the county is
.a primarily White/Caucasian. 57% of the county population resides
/ within Twin Falls city limits. The median household income is $50,839
and the median home value is $384,399.
= F - Population
2000 34,469
F 2010 44,125
69ti 2020 51,165
„ 2022 53,213
Demographics
— White,Non-Hispanic 77.5%
Hispanic or Latino 13.2%
Two or more races 1.78%
Asian 2.6%
I
Median Age
2000 33.8
2010 31.9
- 2020 33.6
2022 33.3
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The City of Twin Falls is committed to providing the highest level of
service to all of its citizens. Some examples include:
Public Works
Miles of Water Lines 400+
Number of Water Connections 17,400
Millions of Gallons of Water Storage Capacity 22.7
Billions of Gallons of Water Delivered Annually 4.78
Miles of Sewer Lines 246
Number of Manholes 5,000+
Number of Lift Stations 6
Millions of Gallons of Wastewater Treated per Day 8.6
k�
Transportation
Number of Lane Miles Maintained 640
F Number of Lane Miles Repaired 107.94
Number of Lane Miles Rebuilt/Overlaid 2
. Miles of Bike Lanes Maintained 15
Number of Traffic Signals 49
Parks and Recreation
Neighborhood Parks 17
Community Parks 5
Regional Parks 4
Special Use Facilities 7
Miles of Trail System 10
Youth Recreation Programs 14
Youth Recreation Participants 3,950
Adult Recreation Programs 11
Adult Recreation Participants 2,033
Golf Courses 1
Swimming Pools 1
Splash Pads 2
Public Safety
Number of Sworn Police Officers 77
Number of Professional Staff 20
Number of Police Calls for Service in 2021 50,111
Number of Fire Professionals 45
Number of Fire Stations 4
Number of Fire Calls for Service in 2021 6,287
12
Major Employers—Public
0771
College of Southern Idaho City of Twin Falls
School District#411 Twin Falls County
Major Employers—Private
Amalgamated Sugar Company
Chobani
_ Clear Springs Food
Clif Bar Baking Company of Twin Falls
ConAgra Foods/Lamb Weston
Glanbia Foods Inc.
Independent Meat
Jayco Inc.
a Longview Fiber Company
N6 j Seneca Foods Corporation
,= St. Luke's Magic Valley Regional Medical Center
Solo Cup
r' r
1- Major Employers—Retail
Costco Pet Smart
�. ..f....�_-�.. ..._..�,�s. Fred Meyer Best Buy
Albertson's Dick's Sporting Goods
m Target Winco Foods
Lowe's TJ Maxx
MAU
The Home Depot
Building Permits Issued
Residential Commercial
2016 236 28
2017 224 32
2018 243 59
2019 326 78
2020 573 58
2021 486 93
May 2022 122 30
Unemployment Rate
2015 3.1%
2016 3.0%
2017 2.5%
2018 2.6%
2019 2.4%
2020 8.9%
2021 3.4%
May 2022 2.0%
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ECONOMIC OUTLOOK
The City of Twin Falls closely monitors and examines international, national, state, and local economic
indicators when developing and tracking its annual appropriation measures. Over the course of the last
several years, economic conditions on all levels have reflected growth and prosperity,but the effects of the
Covid-19 pandemic created a swift and destabilizing level of economic uncertainty not seen since the Great
Depression that has formed a domino effect still present in the current environment. When analyzing the
statistics of the City of Twin Falls, the state of Idaho, and the nation, there is a prosperity that is hindered
by inflation,and labor and supply chain issues that are creating an uncertainty that will influence budgetary
decisions for the foreseeable future.
National
• U.S. house prices rose 18.7% from the first quarter of 2021 to the first quarter of 2022 according
to the Federal Housing Finance Agency (FHFA) House Price Index (HPI). House prices
rose 4.6%from the fourth quarter of 2021. The impact of COVID-19 has strongly impacted the
housing market and the United States is seeing unsurpassed housing prices and demand for homes
that continues to escalate month after month. The Federal Reserve has just recently started
increasing interest rates in an attempt to curb inflation and the housing crisis that we are continuing
to experience since the beginning of the pandemic. As cited in the FHFA HPI, "House prices
continued to climb but not as rapidly during the final quarter of 2021 as in earlier quarters. . .
Housing trends over the past year have created challenges. The quick house price gains may be
counterbalanced as mortgage rates increase. However, more expensive housing has elevated
affordability to become a broader concern as available supply remains limited."
• A tightening of financial conditions by the Fed might dampen inflation,but also risks weighing on
growth and the housing market. Russia's war against Ukraine and China's zero-Covid policy have
added to supply-chain disruptions, further stoking inflation. Oil prices remain above$100 a barrel,
adding to the cost of energy and fuel. Futures for Brent crude,the global oil benchmark, edged up
1.8%to $119.72 a barrel.
• Nationwide unemployment rates increased significantly at the beginning of the pandemic in 2020,
but have continued a gradual decrease throughout 2021, ending at 3.6% in May 2022. The end of
2019 saw unemployment levels hovering around 3.5% before the pandemic, but before this the
United States hadn't experienced unemployment this low since 1969. The US economy has added
jobs each month since the beginning of 2021, with the US labor market having recovered more
than 96%of all jobs lost during the early stages of the COVID outbreak.
• Since the start of the COVID-19 pandemic, consumer confidence fell drastically, then started a
rebound that ultimately fell significantly as labor and supply shortages hit our nation. The
University of Michigan compiles a consumer sentiment rating, in which the rating for May 2022
was 58.4, the lowest since August 2011. Consumers continue to have negative views on current
buying conditions for houses and durables,as well as the future outlook for the economy,primarily
due to concerns over inflation. Consumers are less optimistic due to rising inflation expectations
that seem to be eroding their purchasing power, as witnessed by the decline in their plans to buy
cars,homes, and major appliances.
State of Idaho
• Home prices rose in all 50 states and the District of Columbia between the first quarter of 2021 and
2022. Idaho realized the 5th highest level of annual appreciation in the nation at 25.5%.
• Home prices rose in all the top 100 largest metropolitan areas in the U.S over the last four quarters.
• The median home value for 2022 in Idaho is $466,435, an increase of 19.8% over the past year.
The median list price per square foot in Idaho is $241.
• The average home price in the United States was $374,900 as of the second quarter of 2021; a
16.2%increase from a year ago when the median was $322,600. The typical home price in Idaho
14
• was $403,291, which is 137% of the typical US price. Idaho incomes don't balance that out, as
they're 7%less than the national median.
• Statewide unemployment was 2.6% in April 2022. Year over year, April's labor market changes
are dramatic, and the low unemployment rate is indicative of the struggles the state of Idaho is
having employing workers and economically recovering from the pandemic and its rippling effects.
• Non-farm employment, which is one of the key metrics of the state's economic health, has
continued to experience increases,even after the 13.1%increase from April of 2021.In April 2022,
Idaho's nonfarm jobs were up 3.2%(25,200) over last year.
• Today,Idaho's total percent unemployed is at an all-time low of 2.6%.April's rate marks the third
consecutive month of historic lows since record keeping began in 1976.
• Per capita personal income (PCPI) continues to grow at a slow pace. PCPI in Idaho grew by 5.7%
from 2020 to 2021. At $51,379, Idaho is ranked 43rd in the United States and was 80.9% of the
national average of$63,492. Idaho was 1st in the nation for real personal income growth, which
takes into account the cost of living, measured by regional price parity (the average price paid by
consumers for the mix of goods and services in each region). Idaho's real personal income growth
was 9.6% for 2020-2021 and was largely attributed to earnings in construction and retail trade.
• The April 2022 revenue projections for the State of Idaho were up significantly from what was
anticipated,and four of the five categories of revenue exceeded the forecast,with the total overage
of$574.1 million driven primarily by income tax collections. Sales taxes contributed to the overage
with an additional $20.1 million, while distributions attributable to online sales are $36 million
more than last year.To put this in perspective,General Fund collections totaled$5 billion last fiscal
year and with two months remaining in the fiscal year,the current collections are $5.136 billion.
City of Twin Falls
• According to the Idaho Department of Labor's Workforce Trends report, Twin Falls had a
preliminary unemployment rate of 2.6% in April 2022. This equals the State of Idaho
unemployment rate of 2.6%and a national unemployment rate of 3.6%.The US economy has added
jobs each month since the beginning of 2021, with the US labor market having recovered more
than 96%of all jobs lost during the early stages of the Covid outbreak.
• Construction activity for Twin Falls has decreased significantly in terms of single-family building
permits issued. There were 122 single family permits issued through May 2022; this is down 69%
for the same timeframe in 2021. Supply chain and labor shortages are affecting the City of Twin
Falls drastically, and building is one of many sectors being stalled.
• There were 30 new commercial building permits issued in FY2021, down 39% for the same
timeframe last year.
Municipal Cost Index
• The economy has been growing on many fronts,the cost of offering public services and programs
has also increased. The Municipal Cost Index(MCI)is designed to show the effects of inflation on
the cost of providing municipal services.
• State and local government officials rely on American City & County's Municipal Cost Index to
stay on top of price trends, help control price increases for commodities, make informed
government contract decisions and intelligent budget planning. The MCI draws on the monthly
statistical data collected by the U.S.Departments of Commerce and Labor as well as independently
compiled data to project a composite cost picture. From April 2021 to April 2022, the MCI
increased 33.62 points or 12.51%to 302.31. The graph below shows the increase in the MCI since
2012.
• The Consumer Price Index(CPI) is designed to show the effects of inflation on typical household
goods and services. The Consumer Price Index increased 2.2 in February, 3.5 in March, and .9 in
April 2022 for a final 288.66. The graph below shows the increase in the CPI since 2012.
15
Municipal Cost Index
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Consumer Price Index
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
16
CITY OF
`WIN FALLS City of Twin Falls, Idaho
Fiscal Year 2022-2023
Adopted Budget
oA<� Q�0
SFR V ING
Mayor Pierce,Members of the Twin Falls City Council,Citizens:
We are pleased to present the Fiscal Year 2022-2023 Adopted Budget(FY 2023)for the City of Twin Falls.
The budget represents hundreds of hours of thoughtful work by dozens of members of our team.From their
thoughtful input and efforts,we present the budget of our organization for the coming fiscal year.
The City of Twin Falls is an Idaho municipal corporation with over 53,213 shareholders, 325.5 full-time
employees and a taxable value of$5.59 billion. The City's taxable value excludes the taxable value of the
properties located in the Twin Falls Urban Renewal Agency revenue allocation areas, which have a total
value of$817.65 million.Collectively,the taxable values for both the City of Twin Falls and the Twin Falls
Urban Renewal Agency total $6.4 billion. To put these values into perspective, the City of Twin Falls'
taxable value a decade ago(FY 2013)was$2.15 billion.
The City of Twin Falls' fiscal year begins on October I and ends on September 30. The budget was created
in accordance with Government Finance Officers'Association(GFOA)best practices and the requirements
expressed in the Idaho Code pertaining to municipal corporations and budgets. Idaho Code Section 50-811
states the City Manager shall"...keep the council fully advised of the financial condition of the city and its
future needs..."and"...prepare and submit to the council a tentative budget for the next fiscal year."
The FY 2023 budget is balanced,complete,sustainable,and strategically driven.It represents our continued
commitment to prudent fiscal management, effective service delivery, sustainability, and transparency. It
addresses the need to protect the long-term future of the community,primarily in the areas of public safety,
economic development, and preservation of public infrastructure.
Each year,the City of Twin Falls strives to provide citizens,businesses and visitors with the highest quality
services while minimizing the needs for additional revenues. This city government continually endeavors
to provide safe streets, dependable emergency responses, safe and aesthetically pleasing parks, and public
facilities all in a manner that is both effective and efficient. The FY 2023 budget prioritizes expenditures
and continues to hold the line on new costs with only essential expansion of services to meet the operational
needs of the community.
While the budget does not fund all capital initiatives and projects in the entire organization, it does meet
the City Council priorities for service delivery.It recognizes that our local economy continues to experience
significant growth. It demonstrates restraint in the areas of taxation and rate adjustments. The budget has
been formulated by reflecting on a philosophy of the following:
• Providing solid, efficient,high-quality, core governmental services
• Effectively allocating resources to meet citizen needs
• Ensuring affordability and long-term sustainability
• Pursuing opportunities to partner with other public providers
• Valuing our employees
17
The FY 2023 budget is directly linked to the City of Twin Falls' 2030 Strategic Plan, which provides a
series of pathways that will allow the City to realize its mission and our community vision for 2030. The
budget maintains service levels designed to protect our citizen's health,safety,and welfare.It funds projects
and initiatives designed to enhance our citizen's quality of life.It continues our reputation for being a strong,
fiscally-sound municipal government. It is a financial plan that will move our City toward achieving the
newly established strategic vision within constraints of available resources.
The budget is balanced and in accordance with state law and GFOA best practices. The combined
expenditures and transfers total $84,366,229, which is a $10,003,530 (13.45%) increase compared to the
current year budget of$74,362,699. Government Fund-Type expenditures; those funds that receive some
of their funding from property tax revenues, increase by $4,150,239 (8.94%). Enterprise and Non-Tax
Supported Fund-Type expenditures increase by$5,853,291 (20.94%).
Most cities, including the City of Twin Falls, have historically focused on the "net budget," which is the
total budget, as presented above, less fund transfers. The total net budget for FY 2023 is $78,630,390, or
$9,165,449 (13.19%) more than the $69,464,941 total for the current fiscal year. Both methods are
acceptable. From this point forward, and just as we have done historically, we will be focusing on the net
budget.
Furthering our commitment to effective community involvement, interested citizens were welcome to
attend all conversations surrounding creation of the FY 2023 budget. Presentations of the proposed budget
were made throughout the summer. A public hearing was held on August 8, 2022,which was designed to
allow citizens the opportunity to provide comments regarding rate adjustments in the proposed budget.
Following a public hearing to discuss the overall budget on August 22, 2022, it was adopted by the City
Council.
The City's Budeet as a Policy, Communications, and Fundinz Plan
Over the years, the City of Twin Falls' budget document has evolved from a simple financial report with
expenditures and estimates of revenue, into the City's most comprehensive annual document, establishing
budgetary policies. In its simplest form, the budget is the means for allocating the resources of the City to
a variety of programs necessary to protect the community's physical security, enhance the community's
quality of life, increase economic development efforts, and maintain and develop the City's facilities and
infrastructure. In short, the fiscal plan contained in this document is balanced and will bring us closer to
achieving our mission and strategic vision.
The City of Twin Falls is committed to the efficient delivery of quality services to its citizens. This
commitment is the foundation behind policy decisions and priorities that ensure constructive and well-
formulated plans for growth and prosperity. This document contains a balanced, sustainable budget that
provides the desired services our citizens expect. The budget was developed in partnership with both our
internal and external partners. It incorporates the goals and objectives articulated in the City's 2030
Strategic Plan,the guidelines described in our Financial Management Policies, department-specific facility
plans,the results of our citizen survey, and the technical expertise provided by our employees.
The FY 2023 budget has been created with following philosophies in mind:
■ Create a stable, sustainable, nimble, budget that allows the City to adapt to a rapidly changing
environment.
■ Develop a budget that is sensitive to our operating environment and local economic conditions.
■ Tie all expenditures directly to the City's 2030 Strategic Plan.
■ Balance available revenues and resources with our need to provide expanded(more)critical public
safety and community services.
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■ Continue our pursuit to be the "Employer of Choice" in the Magic Valley through employee
compensation and benefits during an unprecedented labor shortage.
A budget is developed to achieve the outcomes that the community has identified as most important. Each
department determines what it does to support these common goals.The budget communicates to the public
how the allocation of resources reflects community priorities and its vision for the future.
The City's budgeting process begins shortly after the beginning of the new year with the formation of the
Long-Term Planning Committee(LTP).The LTP is composed of a cross-section of employees representing
all levels and departments of the city organization. The LTP's work is an instrumental and integral part of
the budget process. With a focus and commitment to exceptional public service based on innovation,
professional expertise, and creativity,the members of the LTP develop strategies designed to help the City
take meaningful steps towards realizing each of the eight articulated focus areas described in the 2030
Strategic Plan. The members of the LTP also assist in balancing the proposal they bring forward, and as a
result,the budget is a much more thoughtful resource allocation plan.
The budget decisions outlined in this document influence the fiscal state of the city, the function of its
government, and budget considerations for current and future needs. The City's budget, therefore, is the
most important working policy and planning tool used by both the City Council and staff to provide quality
services to the citizens of Twin Falls.
The budget supports basic government services such as road maintenance,water,wastewater,transportation
improvements,parks,police,fire and library services.Furthermore,it also addresses additional community
needs such as economic development,parks,recreation and funding opportunities designed to enhance our
citizens' quality of life.
Twin Falls is a vital, growing, and changing city. We have constructed processes and policies that help us
in shaping growth and taking advantage of opportunities as they are presented. We continue to concentrate
on the focus areas contained in the City's 2030 Strategic Plan,just as we have for the past seven budget
cycles. The current Strategic Plan was updated in March 2018 after an extensive, open, citizen-driven
process. The City's FY 2023 budget allocates funds for needed projects and critical services collectively
designed to help the City take the"next step"in realizing the community's 2030 vision of Twin Falls.
Stratezic Budgeting
The City views its planning and operations in a strategic manner, utilizing the Strategic Plan to guide
budgetary and policy-making decisions and recommendations. With the adoption of the 2030 City of Twin
Falls' Strategic Plan in 2013, the Council set a course to follow. Following a similar process from 2012,
the City began updating the strategic plan in February 2017. That process was completed in March 2018.
For almost a year, members of the City's team spent quality time listening to our citizens' needs, dreams,
and expectations, while reviewing statistical data about our state, region, and city. We compared those
conversations to the information and data that was collected in 2012. In both the original plan, as well as
the update, we had many external conversations with our citizens and shareholders and internal
conversations with employees serving at various levels of the organization. From these conversations, we
were able to reaffirm the goals and objectives of the original strategic plan. We affirmed the vision
statements that were generated in the 2012 process.These statements,when viewed collectively,will allow
us to create and maintain an accessible, healthy, learning, environmental, responsible, prosperous, and
secure community with a strong internal organization designed to be able meet the needs of our citizens,
businesses, and visitors. They will assist the City in plotting a course that will enable it to grow, develop,
and improve in a manner that honors and respects its history and unique characteristics.Realizing our vision
will allow the City of Twin Falls to continue to be recognized as a world-class community.
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Included in the FY 2023 budget is funding for an update to the 2030 strategic plan.This update is anticipated
to be more in depth than the 2018 update. Significant changes in housing,transportation and employment,
driven by rising inflation and the possibility of a recession have changed the way local governments deliver
services. As before, the updated strategic plan will continue to serve as a guide for current and future
budgeting decisions at the City through strategic goals and objectives that are measurable and achievable.
Overall Financial Condition
We are continuing to budget in more uncertain economic times than our country has ever faced. Economic
performance data and forecasts that we typically use to construct our budgets have become obsolete and
our forecasts have turned into a perpetual climb,with rungs on the rails missing and the climb appearing to
be unsustainable.
When we developed the budget for the 2020-2021 fiscal year(FY 2021), we were at the beginning of the
novel coronavirus(COVID-19)pandemic. The uncertainty over the danger of the virus,plus the shuttering
of many businesses and industries as states implemented shut-down orders, damaged many sectors of the
economy.Investors predicted that workers would be laid off,resulting in high unemployment and decreased
purchasing power. Unemployment rates tripled, and in some places quadrupled, over the span of a few
weeks. In April 2020, the unemployment rate in the City of Twin Falls grew to 12.8%. The stock market
experienced eight of the ten largest point losses in its history in the first six months of 2020 and the Dow
Jones fell to a low of 18,591.93 on March 23, 2020, from a high of 29,423.31 that had occurred just six
weeks before on February 12, 2020. Schools were shut down and virtual meetings and working from the
kitchen table became the norm. The response to the virus in order to flatten the curve and mitigate the
spread had yet to be realized and our economy fell into a recession.
Fast forward to 2022 and the uncertainty still remains in our budgeting process,but in a drastically different
environment. Inflation and labor shortages plague our economy. The Municipal Cost Index (MCI)
represents the effects of inflation on the cost of providing municipal services and has been measured just
short of an all-time high of 12.45% in May of 2022 (second to April of 12.51%), which represents a
cumulative 38% increase since 2012. To put this into perspective, from 2012 through 2020, before the
pandemic hit,the MCI measured a high of 4.47%in March of 2018—except for March of 2018,every year
measured less than 4.47%. The MCI has not measured less than 10% each month since June of 2021. To
offset inflation, the Federal Reserve has increased its benchmark funds rate three times and at the highest
interest rate hike in almost three decades. The cost of inflation is hitting every budget in every department
in the City. The cost of parts, fuel and supplies have increased significantly, causing the City to reallocate
resources across the board. Departments are changing processes to cut costs, attempting to cover the
increase in inputs that have poignantly impacted every budget. (See economic outlook for additional
information on the MCI).
Compounding with inflation is a significant labor shortage that is plaguing our nation. In Idaho there are an
estimated 23,605 individuals unemployed; if each person suddenly became employed, there would still be
27,000 unfilled positions, represented by a record low unemployment rate of 2.6%. With the significant
labor shortage, single family housing starts have stalled from the record highs from fiscal year 2022.
The environment(again)is entirely different.
What remains consistent is our approach to develop and construct a budget that is not only balanced, but
sustainable, and can weather the next economic downturn without having to significantly alter our ability
to provide public services.Even though we are experiencing one of the largest inflationary increases in our
city's history,it is built on the old adage that"more farms start on the path to bankruptcy in the good times
than in the bad." We are well-poised to take advantage of the current market "boom" that we are
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experiencing. However, we do not want to overextend ourselves today and cause ourselves to be ill-
prepared for the next economic downturn,whenever that occurs,just as we witnessed in 2020.
Twin Falls continues to foster a strong industrial and commercial base, healthy reserve funds, local
government innovation, and excellent community amenities. Serving as the retail, educational,
entertainment,medical and employment hub of a geographic area that contains nearly 265,000 individuals,
our future, highlighted by major capital improvement projects, several promising businesses, retail
providers, and housing developments, is bright. The continued high-quality educational services that are
provided by both the Twin Falls School District#411 and the College of Southern Idaho add to the overall
appeal of the City. City services, which focus on high-tech and personal attention, contribute to a"clean,
green, active and attractive, safe and secure" community that is a very desirable place to live, work and
play. To ensure that Twin Falls' current level of high-quality municipal services carries on,and to continue
thoughtful financial planning, City staff will use all financial management tools available.
Siznificant Changes Since the Adoption of the FY 2022 Budget
Labor Shortage
For the past several months,Idaho's economy is one of the top performing economies in the nation,leading
nine states in growth after the pandemic recovery. The demand for talent, semi-skilled, skilled and
professional talent remains as an all-time high. Unemployment rates remain at historic lows, at 2.5%, in
May 2022 (23,605 unemployed out of a total civilian labor force of 943,390). Economists consider an
economy to"fully employed"when the unemployment rate is between three and four percent(34%). The
national unemployment rate was at 3.6%for May 2022.
However,the unemployment rate only tells part of the story. In an effort to meet the increased demand for
goods, products and services, business across all sectors in Idaho are trying to grow. Growth requires an
increase in human talent. In Idaho, including Twin Falls, there is not enough human capital to meet the
needs. According to the Idaho Department of Labor, there are more than two open jobs for every
unemployed Idahoan. Simply, if all of those who were unemployed in the state in May 2022 suddenly
became employed(23,605),there would still be more than 27,000 position vacancies.
COVID-19 is partially responsible. Prior to the pandemic, baby boomers, the largest generation, were
beginning to retire in higher numbers. During the pandemic, baby boomer retirements accelerated. Some
reports say that the baby boomer retirements just moved us ahead five years from where we would otherwise
would have been.
For the past year, the City of Twin Falls has maintained an average employee vacancy rate (unfilled but
funded positions) between 22 and 28 positions. Like what has been experienced by many employers, the
City has seen several key employees elect to retire from public service.Filling these positions has been and
remains a challenge.
Housing Costs
For almost the past two years, housing prices in Twin Falls continue to rise rapidly, steadily outpacing
income levels, which has impacted housing affordability. Idaho continues to lead the nation in population
growth.For the last few years,Idaho's population increases,by percentage,have been among the largest in
the country. Population increases, low housing inventories, significant material increases, and labor
shortage are all contributors to the problem.Large increases in the price of homes can equate to an increase
in property taxes for Idahoans due to how property taxes are assessed.
Each year the county assessor's office must estimate how much a typical buyer would pay for a property as
of January 1. It's assessed at 100% of market value, less any exemptions. Generally, assessors use sales
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prices from properties in the county to develop guidelines. They also consider features that could influence
what a buyer would pay for the property. These features include size,location,quality of construction,age,
and condition.
In January 2021, the value of a median home in Twin Falls grew to an estimated $257,000, which
represented a 15.25%increase over the prior year. In January 2022,the median home value increased to an
estimated $358,000, growing by $101,000, or 28.21% from January 2021 to January 2022. Since January
of this year,the median home has increased to $384,399, an increase of nearly$26,000.
ZILLOW HOME VALUE INDEX 9
$384,399 $409K
$307K
$205K
$103K
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
The following table illustrates the median home value in Twin Falls, Idaho and the nation.
Twin Falls Idaho National
Median home value $384,399 $472,979 $349,816
Increase in value of the prior 12 months 24.7% 27.8% 13.2%
Project increase in value over the next 12 months uncertain uncertain 14.90%
This is the first time the median home price in Twin Falls has exceeded the national median value. In May
2021, a home in Twin Falls was an estimated $4,000 less than the national median home value. In May
2022, the median home is nearly $35,000 more than the national median value. Housing in Twin Falls is
becoming unaffordable and unobtainable for many of our residents.
In addition, Salary Expert,powered by ERI,updates the cost-of-living index for urban areas in each of the
50 states,assigning each area a value as a percent of the average of all sampled.This index bundles a variety
of goods and service costs, like food, transportation, housing, and health. For years, Twin Falls has
consistently ranked well below the national average. That trend appears to have ended. The following table
illustrates the cost of living in Twin Falls, Idaho Falls and Boise compared to national and state averages.
Twin Falls Idaho Falls Boise
Compared to National Average +1% -0% +20%
Compared to Idaho Average -3% -4% +15%
Rank Among Idaho Cities 28th 29th I Ith
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Fire Stations and Fire Training Center Construction
In the fall of 2017, a planning effort was undertaken to determine the current state of fire facilities in the
City and the future needs of the community.A steering committee and program committee worked together
to document the existing conditions of each facility. Stations 2 and 3 were built in 1961 and 1979
respectively.They have outdated technology and living standards and are experiencing decay such as mold
and leaky roofs. There are no facilities for female firefighters at either station, the apparatus bays are too
small, and the stations have apparatus sitting outsidea situation that hinders response capability. The
facilities do not meet current building,ADA, essential facility, and life safety code requirements. Further,
the existing stations have inefficient floor plan layouts and do not support quick`turn-out' times.Response
times will be improved with more efficient floor plans and station locations, which will increase public
health and safety. In addition,the stations lack a designated area for dirty equipment—a modern necessity
that allows for gear to be properly cleaned and limits exposure to carcinogens and other potential health
hazards. In total, existing Station 2 and existing Station 3 are inadequate to serve the needs of the TFFD
and lack the form to fit the function for today's firefighting needs. The deficiencies of the current stations
together with recent population and industry growth requires new facilities to maintain public health and
safety.
The City sought a general obligation bond to finance the construction of three new fire stations,renovation
of Station 1 for police operations, and an initial investment in a fire training center in May 2019. The total
request from voters was $36 million and narrowly failed to reach the super majority (66.6%) threshold
required to pass—garnering the approval of 64%of voters.As a result,the City is pursuing other financing
options to address the needs of the TFFD, including the use of general fund reserves and impact fees as
well as the issuance of Certificates of Participation to finance the construction of two new fire stations. The
construction also includes a regional fire training center, which is being paid for by the Twin Falls Rural
Fire Protection District. The construction of these projects has proven challenging given the unpredictable
economy, supply chain issues and labor shortages.However,the need to replace these stations continues to
be greater than the challenges in completing the projects.
The new stations will feature,among other things,drive-through double deep apparatus bays,a gear bunker,
a decontamination space, general and EMS storage, a workshop, laundry facilities, individual restrooms
that will allow for use by both men and women, a dayroom, a fitness center, and kitchen and dining
facilities. Also provided will be firefighter sleep rooms, a battalion chief sleep room and office (station 2)
and captain office. The public will have access to the stations through a public lobby area.
Continued Investment in Public Safety
As the community grows, the need for continued investment in public safety is important. Since the
adoption of the FY 2022 budget,multiple investments have been made to ensure the citizens of Twin Falls
receive the highest level of service we are able to deliver.A request for funds to hire four new patrol officers
through the Department of Justice's COPS program was approved in October 2021.The grant for$500,000
will offset the cost of these officers over the next three years. City Council authorized the purchase of a
replacement fire engine in the amount of$771,120.75 through a lease-purchase agreement.This engine will
replace a 14-year old pumper fire truck that has served the organization as a front-line fire engine dispatched
to all calls for service. During a routine maintenance test, excess wear in the internal components of the
engine was discovered that will eventually result in catastrophic engine failure. As a result, engine #5111
was immediately taken out of service and the decision was made to purchase an "off-the-shelf' model that
allowed for delivery 6-8 months earlier than a custom specified engine.Delivery is anticipated in July 2022.
Additionally, new digital radios were purchased for fire and police using $370,478.78 in CARES funds.
These new radios replaced outdated radios that were no longer serviceable and often failed in the field. All
public safety will be operating with the same radios which will improve communications as well as increase
safety for our employees as they serve the public.The new technology provides clearer audio with increased
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background noise suppression and are more efficient in roaming between radio towers, effectively
increasing functional coverage. In addition, the radio transmits user identities to dispatch for each radio
transmission. In the event of an emergency, dispatch will be able to tell which user is in need.
Exploring the Creation of a New Revenue Allocation Area
The City of Twin Falls has five active revenue allocation areas (RAA). The total value of these areas is
$817,649,148. In Fiscal Year 2023-2024, the City of Twin Falls will close out RAA 4-1. This RAA is the
oldest revenue allocation area currently operating in the City of Twin Falls, has a total taxable value of
$305,090,951, and is in the City's Downtown core.
In an effort to capitalize on the economic expansion and momentum occurring in RAA 4-1,the Twin Falls
Urban Renewal Agency Board has spent time in visioning and planning workshops. They look to continue
to promote economic development, eliminating community blight, and seeking opportunities to make
meaningful improvements to the Downtown and Historical Warehouse Districts.
The Board's vision for the new area included additional downtown housing, hotels, a convention center,
continued small development on Main Avenue,commercial and light industrial development(assembly)in
the Historical Warehouse District. Several public infrastructure improvements were discussed, including
funding to assist with the relocating and traffic calming on the 2°d Avenues (US Highway 30), water and
sewer lines, complete street improvements, fiber optics, power and gas upgrades, and parking
lots/structures.
When RAA 4-1 sunsets, the value of RAA 4-1 will be returned to each of the taxing districts having
jurisdiction in this area, including Twin Falls County, the Twin Falls School District, the College of
Southern Idaho,the Twin Falls Highway District,and the City of Twin Falls.Per Idaho Code,each of these
entities will be able to claim 80%of the taxable value of this area as"new construction."The property tax
revenue will be different for each of the entities. The estimated increase in new property tax revenue to the
City of Twin Falls in FY 2023-2024 is expected to be approximately$900,000.
Implementation of Priority Based Budgeting and Performance Measurement
Th City of Twin Falls is a lean and innovative organization that is efficient in the delivery of services, and
our employees take pride in their work as public servants. Changes in service demands, overburdened
employees and limited resources are factors that can lead to frustration within the organization. Priority
Based Budgeting is intended to provide our organization with a framework that will help us tell our story,
align needs with resources, and highlight areas where changes can be made with maximum impact. It will
allow each department to examine programs and services through the lens of pre-established metrics such
as outside revenue sources, mandates from other governmental entities, and the degree to which programs
impact the citizens in our community. The goal is not to eliminate programs simply as a cost saving
measure, but to evaluate service demands and need against available resources and ability to provide
services. Through this process, departments will begin looking at their budgets as programs instead of line
items, and in doing so, will begin to build a robust performance measurement program with the data
generated.
SLFRF Funding
In response to the Covid-19 public health emergency, the Federal Government provided governments
across the country with resources to fight the pandemic and support families and businesses struggling with
its public health and economic impacts, maintain vital public services, and build a strong recovery by
making investments that support long-term growth and opportunity. The City of Twin Falls was allocated
$8,465,111 that was paid in two tranches—the first in June of 2021 and the second in June of 2022.In April
of 2021, the Treasury released the Final Rule for the program that allowed for a standard allowance for
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revenue loss up to $10 million for the entire period of performance from March 3, 2021 and ending
December 31, 2024. All funds have to be committed by December 31, 2024 and completely expended by
December 31, 2026. The City of Twin Falls intends on using the Standard Allowance for reporting
purposes, and is in the process of organizing a committee to allocate the funds to projects that will
significantly affect our community.
Health Insurance and Compensation
Providing quality benefits to our employees remains an important ingredient in our overall attraction and
retention strategy. As we have stated for the past five years, health insurance continues to be a difficult
subject to navigate in our budgeting efforts.Members of the City's executive leadership team recognize the
importance of continuing to offer competitive benefits packages,that it is a critical component in our efforts
to be an employer of choice.However,the cost of our health plan continues to outpace the Consumer Price
Index, the Municipal Cost Index, and available resources. Because members of our employee family have
dealt with serious and costly health challenges,our overall experience rate(our group's medical history and
claims experience) have caused our organization to realize significant increases in the overall health
insurance costs. The cost of our insurance monthly premium to cover an employee and his/her family has
almost doubled in the last ten years. The table below shows the changes to our monthly health insurance
premiums since 2005.
Family Month Coverage
2,500 -
1,934 1,978
2,000 1,742 1,776
1,454
1,5541,654
1,500 1,1531,264
1,000 711 812 832
948 991 944 986 986 1,0711,070
500
0
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Significant changes were made to both the traditional and high deductible plans in FY 2020 in response to
a proposed increase of 14%. Small adjustments were made in FY 2021 in response to a 10%increase.With
another 9.4%in FY 2022 the decision was made to eliminate the traditional health insurance plan and move
all employees and dependents to the high deductible plan. This allowed for modest increases to co-pays,
deductibles, and out of pocket maximums.
This year's insurance quote for renewal included an increase of 11.4% in premiums. It is important to
maintain a competitive benefit plan in comparison to other public employers. Our health care benefit
remains competitive, but we are concerned about the impact of rising health care coverage on employees.
To mitigate this impact, we have committed to keeping the employee portion of premium increase static.
To do this we will absorb the 11.4% increase of employee portion at a cost to the organization of$52,000.
Our employees are our most important resource. Without the service of our employees, we cannot
accomplish any of our strategic planning goals and caring for our employees continues to be a guiding
principle in the creation of our budget. The FY 2023 budget includes funding for the following changes in
compensation:
• A 5%performance adjustment
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• A 2%table adjustment
• A one-time payment of$2,000
• A continuation of our retention pay program
As an organization,we have made significant strides toward improving our competitive place in the labor
market over the last several years. Our salary tables have increased by 40%since 2011,and we continue to
offer our retention pay program that began in December 2018. Compensation is a key component in being
an employer of choice,and we feel that these continued adjustments help us maintain that designation. We
also believe that there is room to improve the competitiveness of our salaries for specific positions and
create challenging opportunities for employees to develop new skills. We will continue to push salaries
forward in the coming fiscal years as the economy recovers.
Revenues
Most commonly recognized government activities are conducted through Governmental Funds. The
Governmental Fund umbrella includes the following funds: General, Street, Street Light,Airport,Library,
Capital Improvement,Pool,Insurance,and Fireworks.Revenues in these funds are primarily from property
taxes, licenses and permits, intergovernmental grants, shared revenues from the state of Idaho (sales tax,
gas tax, etc.) and Twin Falls Highway District, and federal entitlements. The governmental funds include
funding to support personnel, maintenance and operations, contractual services, equipment acquisitions,
and capital construction projects.
Property Taxes
According to the Twin Falls County Assessor's Office, the City of Twin Falls' total taxable valuation
increased by$1,562,343,549,or 38.83%, from$4,023,987,406 in FY 2022 to $5,586,330,955 in FY 2023.
That increase includes $116,197,863 from the net new construction roll (90% of the total valuation of
$129,108,737). New construction activity will result in $545,373 in new revenue. The total increase in
valuation is in addition to the$582,735,082 that was realized in the prior fiscal year. Over the course of the
past two fiscal years, the City's total taxable valuation has increased by $2,145,078,631, or 62.33%. This
year's increase in taxable value is equivalent to the cumulative increase that occurred between from 2018
to 2022. As illustrated below,the taxable value used to calculate the FY 2023 tax rate for the City of Twin
Falls is the largest in its history.
City of Twin Falls Taxable Value
2023 $5,586,330,955
2022 -0.
2021
2020
2019
2018
2017
2016
2015 $2,264,943,286
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It is important to note the City's taxable value excludes the taxable value of the properties located in the
Twin Falls Urban Renewal Agency revenue allocation areas. The entirety of the URA properties are in the
City and have a value of in excess of$817.6 million. Collectively, the taxable values for both the City of
Twin Falls and Twin Falls Urban Renewal Agency exceed $6.4 billion. There are many factors that
influence the City's total taxable value. Some of the larger factors include an increase in the base value
from reappraisals performed by the Twin Falls County Assessor's Office, growth from new construction,
and property incorporated into the City through annexation.
From 2006 to 2016 (FY 2007 to FY 2017), the maximum homeowner's exemption was indexed and
adjusted annually to reflect statewide real property market trends. During their 2016 session, the Idaho
Legislature increased the exemption to a fixed $100,000 for 2017 (FY 2018). The fixed rate remained in
place until the 2021 legislature amended the amount to $125,000. While an increase in the homeowner's
exemption will help provide some property tax relief to homeowners, given the rapidly increasing values
of homes throughout the state,true relief will not occur until the legislature restores indexing.
Idaho Homeowner's Maximum Excemption
$140,000.00 $125,000.00
$120,000.00 $101,153.00 $100,000.00 $100,00�$125,000.00
$100,000.00 $83,974.00 $83,920.00 $94,745.00
$80,000.00 $92,040.00 $100,000.00 $100,000.00
$60,000.00 $81,000.00 $89,580.00
$40,000.00 - - -
$20,000.00
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Cities in Idaho have control over their annual expenditures in all funds, as well as the rates they assess in
the enterprise funds. Statutorily under Idaho Code, cities and counties are permitted to collect 3% more
property tax revenue than the previous fiscal year.
Cities in Idaho do not have control of and cannot determine their community taxable value. That
responsibility is assigned to the County Assessor's Office. Based on the taxable value presented above,the
City's tax rate for FY 2023 will be$4.78/$1,000(0047812)of taxable value.The tax rate for FY 2022 was
$6.25/$1,000 (.0062456) of taxable value. As illustrated in the graph below, the FY 2023 tax rate is the
lowest issued by the City.
Twin Falls City Tax Rate
.0100000
0076647 •0078683 •0080390 0074299 .0075039
.0080000 .0071341 .0068391
0062456
.0060000 .0047812
.0040000
.0020000
.0000000
2015 2016 2017 2018 2019 2020 2021 2022 2023
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Additional property tax collections and comparisons,rate adjustments,expenditures and economic indexes
are discussed in more detail in other sections of this budget document.
How does our Tax Rate compare to the other, lame full-service Idaho cities?
We are often asked the question, "how does our tax rate compare?" The table and graph provided below
are intended to provide an approximate answer to that question. Although only intended to be a rough
illustration, the table and graph represent the amount of property tax paid on a median-valued, owner
occupied home in each of the larger, full-service cities in Idaho. The information used in the table was
collected from the Associated Taxpayers of Idaho's 2021 Levy Book(tax rate)and Zillow.
Total Taxes Paid Median Home Value Tax Rate
January2021 FY 2020
Twin Falls $ 824.42 $257,000 0.006246
Pocatello $ 951.42 $219,000 0.008689
Jerome $ 1,038.18 $252,000 0.008175
Caldwell $ 1,044.28 $305,000 0.005802
Idaho Falls $ 1,223.96 $285,000 0.007650
Nampa $ 1,338.54 $319,000 0.006900
Lewiston $ 1,457.18 $296,000 0.008522
Note: Idaho's median value of an owner-occupied home for this same period of time was $350,000.
City Property Taxes Paid on Median Home in 2021
$1,600.00 $1,457.18
$1,400.00 $1,338.54
$1,223.96
$1,200.00
$1,038.18 $1,044.28
$1,000.00 $951.42
$824.42
$800.00
$600.00
$400.00
$200.00
Twin Falls Pocatello Jerome Caldwell Idaho Falls Nampa Lewiston
The cities of Boise and Meridian were intentionally excluded because they are not directly responsible for
the transportation systems in their communities; that responsibility lies primarily with the Ada County
Highway District(ACHD). ACHD is an independent taxing authority specifically created for the purpose
of maintaining the transportation system in these communities.For FY 2023,the Street Fund budget for the
City of Twin Falls is $7,052,134, or approximately 13.95% of the total for tax supported funds.
28
Enterprise Fund Revenue Overview
Enterprise Funds account for services financed through the assessment of user-fees. The main goal or
purpose of these business-like funds is to provide services to customers at a price that will cover both the
current cost of operations and the purchase and maintenance of necessary capital assets. Net income/loss
(revenues less expenditures) at the end of each fiscal year either adds to or reduces the fund's residual
equity, which is commonly referred to as the net assets of the fund. The residual earnings captured by a
particular Enterprise Fund may not be co-mingled with any other fund or spent for any purpose other than
the one it has been collected or reserved for without direct and specific action by the City Council.
The City has five separate and distinct Enterprise Funds, which include the City's Water (supply,
distribution, irrigation, and utility services), Wastewater (collections and treatment), Sanitation, Dierkes
Lake/Shoshone Falls, and Common Area Maintenance Funds. This section of the budget message focuses
on the City's three largest enterprise funds: Water,Wastewater, and Sanitation. The other funds constitute
a small portion of the Enterprise Fund picture and are not specifically addressed in this message;the specific
budgeted amounts can be viewed within the budget document.
The importance of having a clean,reliable and safe water system is articulated in the City's 2030 Strategic
Plan. The Healthy Community Vision states: "Water, Wastewater and other public facilities function at a
high level ensuring the public health benefits of that infrastructure are well-maintained and kept in
compliance with acceptable standards. Community design standards facilitate individuals'commitment to
maintaining a healthy life-style..."
Water Fund
The Water Fund supports the following water-related activities: water supply, water distribution,
pressurized irrigation, and utility billing. In FY 2022, the City Manager recommended a series of changes
to the City's water rate structure. In 2010, the City issued a water bond to pay for improvements to the
City's water system to comply with enhanced arsenic standards established by the EPA. The project paid
for capital improvements (booster pump station, 24" and 30" water mainlines, and blending station) and
water rights at Pristine Springs and Sunnybrook Springs. The total bond was $18.595M and the City
collected twenty-five percent(25%)more than what was required to make its annual debt service payment
and earmarked the additional funds for early repayment. Each user paid a flat fee of$10.75 per month
subsequent to its issuance. The City was able to pay off the bond early in September 2021, saving the City
approximately$578,000 in interest costs.
Coinciding with paying off the bond early,the City Council authorized an increase to its existing base water
fee of$11.73 per month to $20.33 per month and its consumption fee by $0.11/1,000 gallons consumed
after the first 2,000 gallons. This has generated revenues comparable to the mandatory arsenic compliance
fee that was able to capture around$2.3M annually.The change from the reduction in the mandated arsenic
fee and the increase in the base rate resulted in residential customers and small-to-medial commercial users
experiencing a slight decrease in their overall rate(-$1.82 per month for a 5,000 gallon per month user and
-$1.27 per month for a customer using 10,000 gallons per month). Larger water users realized a slightly
larger monthly water bill. The proceeds from this change will be used to fund capital projects as well as
mainline maintenance.
The City will have one bond issuance in the water fund remaining after the 2022 payments are made: the
2012C Bond has one principal payment left of$355k that will be made in FY 2022 and the 2017A Bond
will have $1.57M outstanding in FY 2023, with annual payments around $825k until 2024. Budgeted
revenue and reserves in the Water Fund total $14,645,494. This is an increase of$1,490,149 (11.33%)
compared to the FY 2022 total of$13,155,345.
29
Wastewater Fund
The Wastewater Fund is used to support all wastewater services provided by the City of Twin Falls,namely
wastewater collection and wastewater treatment. The FY 2023 wastewater user rates remain the same as
they were in FY 2021 and FY 2022. Budgeted revenues and reserves in the Wastewater Fund total
$11,808,820,which compared to the FY 2022 total of$10,347,749 is an increase of$1,461,071 (14.12%).
Sanitation Fund
The City's Sanitation Fund supports the City's sanitation and recycling programs. The FY 2023 sanitation
user rates will remain the same as they were in FY 2022. Budgeted revenue in the Sanitation Fund totals
$4,134,290,which compared to the FY 2022 total of$3,781,162 is an increase of$353,128 (9.34%).
Cash Reserves/Fund Balances
A measure of a city's financial strength is the level of its fund balance. By policy, the City of Twin Falls
retains three months of reserves for operations in each of the tax supported funds, and two months of
reserves for operations in the enterprise-type funds. This policy exceeds the Government Finance Officers
Association recommendation on fund balance and reserves.It"...recommends,at a minimum,that general-
purpose governments,regardless of size,maintain unrestricted fund balance in their general fund of no less
than two months of regular general fund operating revenues or regular general fund operating
expenditures." Our conservative fiscal policy of a three-month reserve requirement allows the City to
reliably supply public goods and services.
At the end of FY 2021, the City of Twin Falls had an audited Fund Balance/Net Position of$81,874,543
(Net of Investment in Capital Assets). The total was $45,368,922 for Governmental Funds, $35,875,999
for Enterprise Funds, and $629,622 for Internal Service Funds. For purposes of the budget, we will focus
on the larger operating funds of the City,which are illustrated in the table below.
Fund Restricted Available
Balance for Budget Balance
General Fund $11,926,646 $8,317,262 $3,609,384
Street Fund $6,045,001 $1,262,137 $4,782,864
Airport Fund $4,068,985 $565,625 $3,503,360
Capital Improvement Fund $13,783,315 $2,212,345 $11,570,970
Water Fund $12,032,028 $1,291,415 $10,740,613
Wastewater Fund $21,362,837 $1,334,219 $20,028,618
Sanitation Fund $872,482 $625,175 $247,307
The amounts restricted and not available to budget in FY 22-23 for each of the fund balances above are as
follows:
• The General Fund restricts $15,000 for professional services, $58,870 to cover other funds,
$240,586 for law enforcement activities, and$8,002,806 for 3 months of operations.
• The Street Fund restricts $608,577 for 3 months of operations, and$653,560 for capital projects.
• The Airport Fund restricts $399,338 for 3 months of operations, and$166,287 for capital projects.
• The Capital Improvement Fund restricts $58,935 for public art funding, and $2,153,410 for E911
and capital projects.
• The Water Fund restricts$1,181,403 for 2 months of operations,and$110,013 for capital projects.
• The Wastewater Fund restricts $898,705 for 2 months of operations, and $435,514 for capital
projects.
• The Sanitation Fund restricts $625,175 for 2 months of operations.
30
At the conclusion of FY 2023, the City is projected to exceed the minimum reserve requirements in all its
major Government-Type and Enterprise-Type Funds. The reserve funds earn interest, bolster cash flow,
and are available for unanticipated expenditures or emergencies. As a non-recurring revenue source,
beginning fund balances are used to fund capital or other one-time expenses only.
Using Forgone Balance
Section 63-802 (e) of the Idaho Code states, "...In the case of a non-school district for which less than
the maximum allowable increase in the dollar amount of property taxes is certified for annual budget
purposes in any one (1) year, such a district may, in any following year, recover the forgone increase
by certifying, in addition to any increase otherwise allowed, an amount not to exceed one hundred
percent(100%)of the increase originally forgone."Each year the City has elected not to take the statutory
maximum increase has impacted the amount of revenue available in the following fiscal year.
With the passage of House Bill 389 during the 2021 legislative session, changes were made to the laws
governing the use of Idaho cities forgone balance. As a result, cities can now recover forgone balance
two ways.
First, cities can collect foregone balance in an amount equal to one percent(1%) of tax collections and
may be used to support continued operations (Idaho Code 63-802(e)(ii)). Once collected, the revenue
can remain in the City's budget without limitations. Second, cities can collect in an amount equal to
three percent (3%) of tax collections for a specific, one-time capital project(s) (Idaho Code 63-
802(e)(iii)). Funds collected under this method can only be collected for the duration of the project.
Once the capital project(s) has been completed, the forgone revenues are removed from the city's
revenue stream.
The decision to use a portion of the City's forgone balance, for the cases outlined above, remains with the
City Council. The FY 2023 budget includes the equivalence of one percent(1%)revenue, or $267,420 of
forgone balance into the City's operations budget. This inclusion is consistent with the first foregone
balance recovery method described above.
The City of Twin Falls has had a forgone balance since the adoption of the FY 2009-2010 budget. The
forgone balance grew to a high of$2,186,253 in FY2017 and FY2018. Each year the Council elected
not to take the statutory allowed increase the forgone balance increased.
During the creation of the FY 2019 budget, the Council had extensive discussions about funding
Council priority capital projects with forgone revenue. At the conclusion of these discussions, the
Council elected to incorporate a portion of the forgone balance into the FY 2019 budget. That budget
included $770,000 for the completion of several capital projects, including parks, street overlays, and
the installation of curbs and gutters. Since the FY 2019 budget, we have reserved that previously
forgone $770,000 in the subsequent budgets for additional one-time City Council directed capital
projects.
The FY 2023 budget continues that practice and again sets aside the $770,000 for one-time City
Council directed capital projects. During the budgeting process the Council elected to fund the
following projects: Baxter Dog Park master plan ($40,000), Stadium Blvd sidewalk from Sunrise to
Mountain View ($290,000), Stadium Blvd sidewalk east of Eastland on the south side of the road
($80,000), and Elizabeth Blvd sidewalk from Madrona to Del Mar or Wendell St sidewalk from
Robbins to Falls ($360,000).
31
The table below illustrates the changes to the City's forgone balance since FY2010.
Amount by Year Cumulative Amount
FY 2010 $539,902 $539,902
FY 2011 $476,376 $1,016,278
FY 2012 $463,422 $1,479,700
FY 2013 -$1,123 $1,478,577
FY 2014 $8,630 $1,487,207
FY 2015 $395,464 $1,882,671
FY 2016 $266,548 $2,149,219
FY 2017 $37,034 $2,186,253
FY 2018 $0 $2,186,253
FY 2019 -$770,000 $1,416,284
FY 2020 $530 $1,416,814
FY 2021 $697,681 $2,114,495
FY 2022 -$251,803 $1,862,692
FY 2023 -$267,420 $1,595,272
Conclusion
Many cities across Idaho and the county are experiencing an unprecedented collection of challenges. The
City of Twin Falls is no different. If it is going to continue to be successful, it must continue to be nimble,
flexible and adaptable. For many years, we have been recognized for our transparency, innovativeness,
responsiveness and judicious management of our resources.We are appreciative of the leadership,guidance
and support provided by the Mayor and City Council.
This budget is directly connected to the City's 2030 Strategic Plan and overarching priorities.For a decade,
we have used this plan to help us judiciously allocate our available resources. Today,the plan continues to
serve as our guidepost.
The FY 2023 budget will assist the City in realizing its mission,vision,motto and strategic priorities. Over
the course of the next fiscal year, we will continue the practice of making significant investments to our
facilities and our transportation, water and sewer systems. We propose to hire additional employees and
take good care of the ones that are already members of our team.
Twin Falls City employees deserve the credit for our organization's ongoing success. Collectively and
operating as One City, they work hard, day-in and day-out. They are truly dedicated and strive to provide
the highest levels of public services possible. They are the ones on the frontlines taking on the difficult
tasks of eliminating blight,rooting out crime, and enhancing the quality of life.
Over the course of the next year,we look forward to revisiting the City's 2030 Strategic Plan and working
with you and the community to identify the City goals for the ensuing years.In 2012,the City of Twin Falls
constructed the organization's first, true strategic plan. The 2030 Strategic Plan enabled the City to plot a
course to create the type of community desired by our residents. Twin Falls continues to evolve, and we
want to make sure that we hold fast to our roots.
32
As an organization,we will continue to work hard to keep the community's trust and support over the next
year and beyond.We will explore options to include more citizen input to the governing body as decisions
involving resource allocation become more difficult. As a city government, we will meet the financial
challenges and continue a high level of service to this community.I remain optimistic about our future.We
have much to celebrate.
Respectfully submitted,
Travis Rothweiler
Travis Rothweiler,ICMA—CM
City Manager
City of Twin Falls, Idaho
33
ORGANIZATIONAL CHART
Citizens of Twin Falls
City Council
City Attorney Library Board
City Manager
i
i
City Prosecutor Technology& Executive Assistant to Economic
city Manager Development
Urban Renewal Econ.Dev.
Services
Human Deputy City Manager Emergency Deputy City Manager Administrative and Financial
Resources Public Safety Preparedness Community Services&Development Services
c ----------- -
r Finance
--------------
I _ Public
Police Flre Dispatch Code Transportation Utility Billing
L Enforcement --------------------------
City Clerk
Deputy City Clerk
Parks& Planning& Building Airport Public Works City Engineer
Recreation Zoning
Wastewater Water §aepP Wastewater Environmental Investment
Collection Treatment and and
Sustainability Development
34
CORE VALUES
The City's core values were selected and adopted through a collaborative process that involved
discussion with nearly every employee of the organization.These discussions surrounded questions
regarding what values were important to individuals, expectations of workplace culture and
behaviors, and treatment of self and others.A list of twenty values were extrapolated and voted on
at an all-city retreat. The result was the selection of five core values that help shape the culture of
our organization.
INTEGRITY
We take pride on our actions; are good and faithful stewards; display a positive and courteous
attitude;treat everyone with fairness, consistency, and understanding;have courage to always do
the right thing; hold ourselves to a high standard.
CONNECTION
We actively listen; engage in open dialogue in all directions; seek to provide clarity; continually
strive for ways to effectively communicate; are consistent; respect the opinions of others and
promote open dialogue; explain the `why.'
HONESTY
We are genuine and transparent; trust the decisions of others; are accountable for our actions; do
what we say; lead by example.
COMMITMENT
We foster a supportive culture; appreciate that each individual is an investment; recognize that the
little things sometimes make the biggest difference;provide necessary tools and resources;
promote career progression and personal growth; advocate for the health and safety of everyone;
celebrate our successes.
TEAMWORK
We are stronger as a team than individually; collaborate at all levels to seek solutions; strive for
unity and understanding; share knowledge; encourage creativity,fresh ideas, and critical thinking;
recognize the talents and capabilities of each individual; cultivate meaningful relationships; are
dedicated to each other.
35
LEADERSHIP PHILOSOPHY
City of Twin Falls
Leadership Philosophy
We are all leaders.
We work as partners with the community and the citizens we serve.
We are a part of a complex organization where all roles are important.
We are empowered to carry out our roles and responsibilities.
We take appropriate risks in our pursuit of excellence.
We recognize that our individual talents are magnified by teamwork.
We know that ongoing communication in all directions is vital to our success.
We recognize the important distinction between management and leadership.
We know the best management decisions are made when we consult and collaborate.
We know the best leadership decisions are made when we reach consensus.
We are One City.
36
PLANNING PROCESS
The City plans for the long-term needs of the community through a number of plans,assessments,
and studies.These documents are typically developed collaboratively by consultants and staff,with
community and stakeholder participation, numerous public hearings, and commission meetings
(when applicable) prior to formal adoption by the City Council. Once adopted, city staff and
Council members work diligently to implement their recommendations and use them to guide
decision-making. The following is a listing of the primary planning documents and their adoption
date.
2030 Community Strategic Plan—Adopted 2012;updated March 2018;update expected 2023
Comprehensive Plan—Adopted 2016
Master Transportation Plan—Adopted 2016;updated 2022
Transit Development Plan—Adopted 2016
Wastewater Collection System Master Plan-Adopted 2015;update expected 2022
Wastewater Treatment Facilities Master Plan—Adopted 2010;update expected 2023
Water System Facilities Plan—Adopted 2016;update expected 2022
Parks Master Plan—Adopted 2015;updated 2019; ongoing
Airport Master Plan—Adopted 2012;update expected 2022
37
DEBT MANAGEMENT
The City of Twin Falls uses debt financing for large capital projects that cannot be funded with
ongoing revenues and available reserves. The two main options available to the City are general
obligation bonds and revenue bonds.
General obligation bonds are for capital projects that do not have specific sources of revenue and
are backed by the full faith and credit of the issuing municipality. Property taxes and other general
revenue sources may be used to repay the debt. The City of Twin Falls does not have any general
obligation bonds.
Revenue bonds are for capital projects secured by revenue from facilities, operations, or services
provided to users for a fee. The City has three outstanding revenue bonds for the Water and
Wastewater Funds. The purpose of issuance and principal and interest payments to maturity are
detailed on the following pages. All bonds were issued through the Idaho Bond Bank,which has a
Moody's rating of Aal. The City itself received a Moody's rating of Aa2 in July 2022.
The Idaho Constitution (Article III, Section 3) requires an election be held to incur indebtedness.
Two-thirds of qualified electors must approve general obligation debt. A majority is required for
revenue bonds relating to water and sewer facilities/systems.
Idaho Code Section 50-1019 limits total debt for cities to 2% of the prior year market value for
assessment purposes of real and personal property. Based on a value of$5,541,078,661,the City's
legal debt limit is $110,821,573. Per Idaho Code Section 50-1020, the percentage limitation does
not apply to debt for waterworks and sewerage systems. As of 10/1/22, principal and interest
payments to maturity for the City's three outstanding revenue bonds total$40,004,769.
The City is required to maintain System Net Revenues sufficient to pay an amount representing
125% of Maximum Annual Debt Service. System Net Revenues are defined as the remaining
system revenues after deducting operation and maintenance costs. For the prior fiscal year,
coverage ratios for the Water and Wastewater Funds were 236% and 160%. For the upcoming
budget year, they are expected to be 625% and 147%. The ratio for the Water Fund increased
substantially for FY 2023 because debt related to arsenic compliance was paid off in September
2021, and water user rates were increased in FY 2022 to help fund future capital projects.
After accounting for debt obligations, both the Water and Wastewater Funds have sufficient
revenue to cover operational and capital needs. Both funds also have reserves available for one-
time capital projects as needed.
Details regarding the revenue bonds in the Water and Wastewater Funds can be found on the
following pages.
38
Water Fund Debt
The Water Fund has one outstanding debt issuance. The annual principal and interest payments
total $843,500. This is 5.63%of the total budget.
Debt Coverage Ratio: Required- 125%,Prior Fiscal Year-236%, FY 2023 Budget- 625%.
The debt coverage ratio increased substantially for the FY 2023 budget because debt related to
arsenic compliance was paid off in September 2021, and water user rates were increased in
FY 2022 to help fund future capital projects.
2017A Bond Issuance(re-finance higher interest rate debt)
• Bond Rating-Aal (Moody's)
• This was a refinance of bonds issued in 2009 for the purchase of Pristine Springs water
rights. The City refinanced $4,905,000 of the original debt, with an estimated annual
savings of$40,000 for the next seven years.
• The following is the debt repayment schedule:
2017A Bond Issuance
Date Principal Interest Total
9!15/2017 $ $ 113.300 00 $ 113 300 00
3/15/2018 $ $ 113,300 00 $ 113,300 00
9/15/2018 $ 615,000.00 $ 113 300 00 $ 728 300 00
3!15/2019 $ - $ 104.075 00 S 104 075 00
9/15/2019 $ 635,000.00 $ 104,075.00 $ 73M75 00
3/15/2020 $ - $ 91.375.00 $ 91 375 00
9/15/2020 $ 660.000.00 $ 91.375.00 S 751 375 00
3!15/2021 $ - $ 74,875.00 $ 74.875 00
9/15/2021 $ 696 000 00 $ 74,875 00 S 769 875 00
3/15/2022 $ - $ 57,500.00 S 57 500 00
9/15/2022 $ 730 000.00 $ 5T500.00 S 787 500 00
3/15/2023 $ - $ 39.250 00 S 39,250 00
9!15/2023 $ 765,000 00 $ 39.250 00 $ 804,250 00
3/15/2024 $ - $ 20.125 00 $ 20,125 00
9/15/2024 $ 805.000 00 $ 20.125 00 $ 825 125 00
$4.905 000 00 $ 1,114,300.00 $6,019,300.00
39
Wastewater Fund Debt
The Wastewater Fund has two outstanding bond issuances.The first issuance was approved through
judicial confirmation, as ordinary and necessary. The second issuance was voter approved by
almost 70%, and was for improvements to our wastewater treatment facility.
The principal and interest payments for these two issuances total$3,485,531.26. This is 29.52%of
the total budget.
Debt Coverage Ratio: Required- 125%,Prior Fiscal Year- 160%,FY 2023 Budget- 147%
2012B Bond Issuance(approved through judicial confirmation, as ordinary and necessary)
• Bond Rating-Aal (Moody's)
• The amount borrowed was $7,570,000 with an effective interest rate of 1.739% for a 15-
year term. The capital was used for Rock Creek Lift Station, and to make improvements at
the wastewater treatment facility.
• The following is the debt repayment schedule:
2012B Bond Issuance
Date Principal Interest Total
3/15/2013 $ - $ 96,327.53 $ 96,327.53
9/15/2013 $ 380.000.00 $ 112,590.63 $ 492,590.63
3/15/2014 $ - $ 108,790.63 S 108,790.63
9/15/2014 $ 420.000 00 $ 108,790.63 $ 528,790.63
3/15/2015 $ - $ 102,490.63 $ 102,490.63
9/15/2015 $ 430,000.00 $ 102,490.63 $ 532,490.63
3/15/2016 $ - $ 93,890.63 $ 93,890.63
9/15/2016 $ 450.000 00 $ 93,890.63 $ 543,890.63
3/15/2017 $ - $ 91,078.13 $ 91,078.13
9/15/2017 $ 455 000.00 $ 91,078.13 $ 546,078.13
3/15/2018 $ - $ 88,234.38 $ 88,234.38
9/15/2018 $ 460,000.00 $ 88,234.38 $ 548,234.38
3/15/2019 $ - $ 84,784.38 $ 84,784.38
9/15/2019 $ 465,000.00 $ 84,784.38 $ 549,784.38
3/15/2020 $ - $ 73,159.38 $ 73,159.38
9/15/2020 $ 490.000.00 $ 73,159.38 $ 563,159.38
3/15/2021 $ - $ 60,909.38 $ 60,909.38
9/15/2021 $ 515.000.00 $ 60,909.38 $ 575,909.38
3/15/2022 $ - $ 48,034.38 $ 48,034.38
9/15/2022 $ 540 000 00 $ 48,034.38 $ 588,034.38
3/15/2023 $ - $ 34,534.38 $ 34,534.38
9/15/2023 $ 565.000 00 $ 34,534.38 $ 599,534.38
3/15/2024 $ - $ 28,531.25 $ 28,531.25
9/15/2024 $ 680.000.00 $ 28,531.25 $ 608,531.25
3/15/2025 $ - $ 22,006.25 $ 22,006.25
9/15/2025 $ 595,000.00 $ 22,00625 $ 617,006.25
3/15/2026 $ - $ 15,312.50 $ 15,312.50
9/15/2026 $ 605.000 00 $ 15,312.50 $ 620,312.50
3/15/2027 $ - $ 7,750.00 S 7,750.00
9/15/2027 $ 620 000.00 $ 7,750.00 S 627,750.00
$7,570,000 00 $ 1,927,930.76 S 9,497,930.76
40
2014A Bond Issuance(authorized by almost 70%voter approval)
• Bond Rating-Aal (Moody's)
• The amount borrowed was$38 million,with an effective interest rate of 3.31%for a period
of 20 years. The capital will be used to increase capacity and make improvements to our
wastewater treatment facility.
• The following is the debt repayment schedule:
2014A Bond Issuance
Date Principal Interest Total
9/15/2014 $ 1,565,000.00 $ 787,438.85 $ 2,352 438.85
3/15/2015 $ 696,606.25 $ 696,606.25
9/15/2015 $ 960,000.00 $ 696,606.25 $ 1,656,606.25
3/15/2016 $ 687,006.25 $ 687,006.25
9/15/2016 $ 975,000.00 $ 687,006.25 $ 1,662,006.25
3/15/2017 $ 679,693.75 $ 679,693.75
9/15/2017 $ 995,000.00 $ 679,693.75 $ 1,674,693.75
3/15/2018 $ 654,818.75 $ 654,818.75
9/15/2018 $ 1,045,000.00 $ 654,818.75 $ 1,699,818.75
3/15/2019 $ 646,981.25 $ 646,981.25
9/15/2019 $ 1,055,000.00 $ 646,981.25 $ 1,701,981.25
3/15/2020 $ 620,606.25 $ 620,606.25
9/15/2020 $ 1,110,000.00 $ 620,606.25 $ 1,730,606.25
3/15/2021 $ 592,856.25 $ 592,856.25
9/15/2021 $ 1,165,000.00 $ 592,856.25 $ 1,757,856.25
3/15/2022 $ 563,731.25 $ 563,731.25
9/15/2022 $ 1,220,000.00 $ 563,731.25 $ 1,783,731.25
3/15/2023 $ 533,231.25 $ 533,231.25
9/15/2023 $ 1,785,000.00 $ 533,231.25 $ 2,318,231.25
3/15/2024 $ 488,606.25 $ 488,606.25
9/15/2024 $ 1,870,000.00 $ 488,606.25 $ 2,358,606.25
3/15/2025 $ 460,556.25 $ 460,556.25
9/15/2025 $ 1,925,000.00 $ 460,556.25 $ 2,385 556.25
3/15/2026 $ 431,681.25 $ 431,681.25
9/15/2026 $ 1,985,000.00 $ 431,681.25 $ 2416681.25
3/15/2027 $ 399,425.00 $ 399,425.00
9/15/2027 $ 2,050,000.00 $ 399,425.00 $ 2,449,425.00
3/15/2028 $ 358,425.00 $ 358,425.00
9/15/2028 $ 2,765,000.00 $ 358,425.00 $ 3,123,425.00
3/15/2029 $ 303,125.00 $ 303,125.00
9/15/2029 $ 2,875,000.00 $ 303,125.00 $ 3,178125.00
3/15/2030 $ 245,625.00 $ 245,625.00
9/15/2030 $ 2,990,000.00 $ 245,625.00 $ 3,235,625.00
3/15/2031 $ 193,300.00 $ 193,300.00
9/15/2031 $ 3,095,000.00 $ 193,300.00 $ 3,288,300.00
3/15/2032 $ 131,400.00 $ 131,400.00
9/15/2032 $ 3,220,000.00 $ 131,400.00 $ 3,351,400.00
3/15/2033 $ 67,000.00 $ 67,000.00
9/15/2033 $ 3,350,000.00 $ 67,000.00 $ 3,417,000.00
$ 38,000,000.00 $ 18,296,788.85 $ 56,296,788.85
41
BUDGET PROCESS
PURPOSE OF A CITY BUDGET
This document represents our ongoing commitment to prudent fiscal management in delivering
services that enhance the quality of life of Twin Falls' citizens and meet the expressed needs of our
community. It also addresses the need to protect the long-term future of the community,primarily
in the areas of public safety, preservation of public infrastructure, and in delivering sustainable
government that aligns with the demands of today,while ensuring the ability to respond to growth.
While this budget covers only FY 2023, it continues to define the path that will move Twin Falls
into the future as a safe city with solid infrastructure and an ongoing commitment to improving
quality of life. The budget funds current and enhanced service levels to meet the Twin Falls City
Council's priorities for service delivery, with modest increases in property tax revenues, and no
increases for city-supplied utilities.
LONG TERM PLANNING COMMITTEE
The City of Twin Falls engages in long-range financial planning. The Long Term Planning
Committee (LTPC) is made up of a cross section of employees, spanning different levels of and
departments within the organization. The committee comes together annually to discuss the needs
of the organization, as it relates to the City of Twin Falls' Community Strategic Plan
2030. Collectively, the LTPC prioritizes personnel needs, equipment needs, and capital projects.
This group projects revenues and expenditures five years into the future. They meet annually to
review the current plan, and make adjustments, as necessary. The group then takes the updated
planning tool and shares recommendations with the City leadership team. This is the "kickoff'to
the City's annual budget process.
FORECASTING REVENUE AND EXPENDITURES
Assumptions Used in Forecasting Governmental Funds
Revenues
• Property taxes are increased by the 3% statutory limit, plus an estimate for new
construction and annexations.
• Building permits are adjusted based on the current economic climate, with a
conservative growth projection based on new companies locating in the area.
• Franchise fees are adjusted based on history,weather conditions,and public utility rate
adjustments.
• State shared revenues are adjusted based on information provided by the Association
of Idaho Cities (AIC).
• Other revenue sources are adjusted based on trend analysis.
Expenditures
• New positions are justified and prioritized, with the highest priority positions
designated#1 and all others as#2.
• Salaries and benefits are adjusted by a 3%annual increase.
• Health insurance is adjusted by an annual historical projection of 10%.
• Maintenance and Operational costs (M&O) are increased by an annual historical
average of 4%.
• Capital projects are itemized and prioritized, with the highest priority projects
designated#1,the next highest as#2.
• Transfers are increased by the Municipal Cost Index March over March.
42
Assumptions Used in Forecasting Enterprise Funds
• Each service's revenues and expenditures are accounted for separately.
• Historical revenue information is tracked and compared to budget and actual figures.
A modest growth factor of between.5 and 2%is used in determining rate adjustments.
• The assumptions used for the expenditures are the same as those used for the tax
supported funds
• Capital projects are itemized and prioritized.
• Debt payments are scheduled per the official schedules provided by the debt issuing
institution.
• Rate adjustments are made based on our ability to maintain net revenues of the system
at 125%of the annual debt service payment.
43
LONG TERM FINANCIAL PROJECTIONS
Tax Supported Funds
The City of Twin Falls will always provide for a balanced budget as required by state
code. Revenues and expenditures will be reviewed, refined, and adjusted accordingly to reduce
projected deficits. The City has cash reserves (for one-time projects and capital) and a forgone
balance that may potentially be used to help reduce projected deficits. Forgone balance is defined
in Idaho State Code as "the amount of previously allowable increases in the non-exempt property
tax portion of the budget not taken by a taxing entity."
Tax Supported Funds
FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Shared Revenues and Reserves:
Property Taxes $ 26,737,618 $ 28,009,523 $ 29,248,689 $ 30,463,047 $ 31,708,042
Shared Revenue $ 5,250,000 $ 5,302,500 $ 5,355,525 $ 5,409,080 $ 5,463,171
Franchise Fees $ 1,795,000 $ 1,795,000 $ 1,795,000 $ 1,795,000 $ 1,795,000
Permits $ 1,340,000 $ 1,363,400 $ 1,387,234 $ 1,411,510 $ 1,436,238
State Liquor Apportionment $ 900,000 $ 909,000 $ 918,090 $ 927,271 $ 936,544
Investment Income $ 350,000 $ 353,500 $ 357,035 $ 360,605 $ 364,211
Miscellaneous Income $ 759,000 $ 759,000 $ 759,000 $ 759,000 $ 759,000
Transfers $ 3,980,859 $ 4,100,285 $ 4,223,293 $ 4,349,992 $ 4,480,492
Reserves $ 304,224 $ - $ - $ - $ -
Dedicated Revenues:
General/Capital Improvement Fund $ 1,966,002 $ 1,741,568 $ 1,761,590 $ 1,792,256 $ 1,823,582
Street $ 3,860,000 $ 3,949,500 $ 4,041,643 $ 4,136,519 $ 4,234,225
Street Light $ - $ - $ - $ - $ -
Library $ 66,500 $ 66,500 $ 66,500 $ 66,500 $ 66,500
Airport $ 1,164,964 $ 1,188,211 $ 1,211,990 $ 1,236,316 $ 1,261,202
Pool $ 330,000 $ 330,000 $ 330,000 $ 330,000 $ 330,000
Fireworks $ 1,675 $ 1,675 $ 1,675 $ 1,675 $ 1,675
Insurance $ - $ - $ - $ - $ -
Total Tax Supported Fund Revenues and
Reserves-Projected $ 48,805,843 $ 49,869,662 $ 51,457,264 $ 53,038,773 $ 54,659,882
Expenditures:
Personnel $ 30,902,346 $ 31,501,363 $ 32,148,158 $ 32,847,448 $ 33,604,421
M&O $ 8,706,879 $ 8,924,965 $ 9,134,865 $ 9,315,304 $ 9,499,351
Capital $ 7,050,373 $ 8,800,021 $ 9,785,994 $ 8,944,479 $ 8,443,518
Debt(General Obligation) $ - $ - $ - $ - $ -
Transfers $ 2,053,775 $ 2,115,388 $ 2,178,850 $ 2,244,215 $ 2,311,541
Total Tax Supported Fund Expenditures-
Projected $ 48,713,372 $ 51,341,737 $ 53,247,867 $ 53,351,445 $ 53,858,831
Projected Surplus<Deficit> $ 92,471 $ (1,472,075) $ (1,790,603) $ (312,673) $ 801,051
44
Water Fund
The City of Twin Falls projects revenues and expenditures in the Water Fund for a 5-year
period. This allows for planning of gradual rate increases and compliance with the terms of its
debt. In 2010,the City started charging a flat fee to cover debt associated with arsenic compliance.
The City budgeted to collect 125% of the annual debt payment and set aside surplus amounts in
anticipation of paying off the debt early, which was done in September 2021. Now that the debt is
paid off, the City will focus its efforts on upcoming capital requirements, including an increased
annual maintenance program for its water system.
Water Fund
Revenues and Reserves: FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
User Fees $11,242,554 $11,811,427 $12,409,086 $13,036,985 $ 13,696,657
Pressurized Irrigation $ 1,110,678 $ 1,189,759 $ 1,274,470 $ 1,365,212 $ 1,462,415
Miscellaneous $ 417,159 $ 422,409 $ 427,817 $ 433,386 $ 439,123
Investment Income $ 103,000 $ 105,060 $ 107,161 $ 109,304 $ 111,491
Transfers $ 466,352 $ 480,342 $ 494,753 $ 509,595 $ 524,883
Reserves $ 1,805,751 $ - $ 9,056,888 $ - $ -
Total Projected Revenues and Reserves $15,145,494 $14,008,997 $23,770,173 $15,454,483 $ 16,234,568
Water Supply:
Personnel $ 549,077 $ 576,753 $ 606,109 $ 637,267 $ 670,362
M&O $ 1,430,320 $ 1,487,533 $ 1,547,034 $ 1,608,916 $ 1,673,272
Capital $ 3,969,750 $ 4,052,480 $13,437,000 $ 200,000 $ 2,946,000
Debt $ 824,375 $ 845,250 $ - $ - $ -
$ 6,773,522 $ 6,962,016 $15,590,143 $ 2,446,182 $ 5,289,635
PI:
M&O $ 374,050 $ 389,012 $ 404,572 $ 420,755 $ 437,586
Capital $ 1,122,000 $ 928,000 $ 836,000 $ 783,000 $ 1,239,000
$ 1,496,050 $ 1,317,012 $ 1,240,572 $ 1,203,755 $ 1,676,586
Water Distribution:
Personnel $ 2,054,510 $ 2,148,199 $ 2,256,530 $ 2,371,435 $ 2,493,400
M&O $ 1,140,416 $ 1,186,033 $ 1,233,474 $ 1,282,813 $ 1,334,125
Capital $ 1,580,000 $ 970,000 $ 1,200,000 $ 3,980,000 $ 2,140,000
$ 4,774,926 $ 4,304,231 $ 4,690,004 $ 7,634,247 $ 5,967,525
Utility Billing:
Personnel $ 428,953 $ 449,986 $ 472,247 $ 495,826 $ 520,816
M&O $ 270,575 $ 281,398 $ 292,654 $ 304,360 $ 316,534
Capital $ - $ - $ - $ - $ -
$ 699,528 $ 731,384 $ 764,901 $ 800,186 $ 837,351
Transfers: $ 1,351,469 $ 1,392,391 $ 1,434,553 $ 1,477,991 $ 1,522,745
Bad Debt: $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000
Total Projected Expenditures $15,145,494 $14,757,034 $23,770,173 $13,612,362 $ 15,343,841
Projected Surplus<Deficit> $ 0.00 $ (748,037) $ (0) $ 1,842,121 $ 890,728
Projected Rate Adjustment 0.0% 3.0946 3.0% 3.0% 3.0;
45
Wastewater Fund
The City of Twin Falls projects revenues and expenditures in the Wastewater Fund for a 5-year
period. This allows for planning of gradual rate increases and compliance with the terms of its debt.
Over the next five years, it is anticipated that increasing revenue levels due to growth, in
combination with cash reserves, will cover yearly operating costs, capital, and debt obligations. It
does not appear an increase in user rates will be needed. However, this may change as costs and
capital needs are evaluated on an annual basis.
Wastewater Fund
Revenues and Reserves: FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
User Fees $10,516,203 $10,673,327 $10,833,593 $10,997,065 $ 11,163,807
Miscellaneous $ 113,000 $ 113,000 $ 113,000 $ 113,000 $ 113,000
Investment Income $ 181,300 $ 184,926 $ 188,625 $ 192,397 $ 196,245
Reserves $ 872,786 $ 1,075,962 $ 851,269 $ - $ -
Total Projected Revenues and Reserves $11,683,289 $12,047,214 $11,986,487 $11,302,462 $ 11,473,051
Collections:
Personnel $ 965,248 $ 1,014,258 $ 1,066,269 $ 1,121,504 $ 1,180,208
M&0 $ 250,178 $ 260,186 $ 270,593 $ 281,417 $ 292,673
Capital $ 1,017,000 $ 574,750 $ 600,000 $ 339,750 $ 580,000
$ 2,232,426 $ 1,849,194 $ 1,936,862 $ 1,742,671 $ 2,052,881
Treatment:
M&0 $ 3,379,529 $ 3,463,829 $ 3,550,260 $ 3,638,875 $ 3,729,730
Capital $ 1,610,000 $ 2,260,000 $ 2,010,000 $ 210,000 $ 210,000
Debt $ 3,485,531 $ 3,484,276 $ 3,485,126 $ 3,483,988 $ 3,484,350
$ 8,475,060 $ 9,208,105 $ 9,045,386 $ 7,332,863 $ 7,424,080
Transfers: $ 940,803 $ 954,915 $ 969,239 $ 983,778 $ 998,534
Bad Debt: $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
Total Projected Expenditures $11,683,289 $12,047,214 $11,986,487 $10,094,312 $ 10,510,495
Projected Surplus<Deficit> $ (0) $ - $ - $ 1,208,151 $ 962,557
Projected Rate Adjustment 0.0•0 0.0% 0.0% 0.0% 0.0%
46
BUDGET DEVELOPMENT
Once the Long Term Planning Committee has made its recommendations to the City Manager,
budget packets are distributed to department leaders. It is the responsibility of the various
departments to submit their budget requests to the budget coordinator prior to internal budget
roundtable discussions. All capital and personnel requests made at this time have been vetted and
recommended by the Long Term Planning Committee.
The City Manager submits a recommended budget to the City Council the first full week after the
4"'of July,at which time the City Manager and City staff provide an overview of what is included
in the budget. For the following four Council meetings, discussions take place regarding the
recommendations and underlying justifications for the requests. All requests are tied to the City's
Strategic Plan.The Council is also presented with requests that could not be funded,as an indication
of unmet needs. During these meetings, citizens have the opportunity for input, and members of
Council can make adjustments to the proposed budget.
Following any adjustments to the budget, two public hearings are held — one addressing any
proposed rate increases and one for the proposed budget.The Council may again make adjustments
to the budget following the public hearings. Once all adjustments have been made, the budget is
adopted and the Appropriation Ordinance is published. By Statutory Guidelines, the last budget
hearing and adoption of the new budget must take place by the first Wednesday of September. The
final appropriations ordinance must then be published by the end of September.
BUDGET PRESENTATION
The budget document contains eight sections of information for each department (and in some
instances division) of the City:
• Department Description
• Major Goals
• Fiscal Year Objectives
• Budget Highlights
Outcomes of Investment
• Prior Fiscal Year Accomplishments
• Detailed Financial Information
• Performance Measures
The financial information includes expenditure information for the three previous fiscal years,the
appropriated amounts for the current fiscal year, adopted amounts for the budget year, and the
percent change from current to budget year. Costs are separated into four basic classifications:
personnel (salaries, wages and benefits); maintenance and operations; capital; and transfers.
Appropriation control is exercised only at the budget level and not at the individual object of
expenditure level.
The narrative information is presented along with the financial information in order to assist the
reader in understanding the purpose of the department or division, the planned outcome for the
budget line, and any major changes for the coming year.
47
MONITORING AND REPORTING PROCESS
As the budget year proceeds, individual departments and the Finance Department have dual
responsibility for monitoring the status of each department's budget. Department leaders have
primary responsibility for monitoring the status of expenditures against their budget, and are
responsible for informing the Finance Department of any significant departures from their adopted
budget.
The Finance Department has the overall responsibility for monitoring the status of all departments
and funds. This is accomplished primarily through analysis of budget reports, which compare
appropriation amounts on a line-item basis with actual expenditures throughout the year. These
reports assist the Department leaders and staff in monitoring and controlling costs. Department
staff may exceed expenditures by object code, so long as they do not exceed the total amount
appropriated for the budget line.
The Finance Department reviews the budget reports on a monthly basis and discusses any variances
from expected performance with Department leaders. Additionally, the Finance Department
conducts in-depth quarterly budget reviews of all expenditures and revenues.
Significant changes in either expenditures or revenues require a budget amendment.
BUDGET AMENDMENT PROCESS
The budget may be amended in one of two ways. The first involves a reallocation of existing
appropriation amounts within the line items of a specific fund.The second allows for the governing
body to amend the budget through a public hearing process for any material changes that increase
expenditures through the receipt of unanticipated revenues or the use of cash reserves on hand.
48
Fiscal Year 2022-2023 Budget Calendar
April
Friday,April 1 Budget Packets Distributed to Departments
Monday,April 4 Discussion with City Council on FY 22-23 Budget Priorities
Friday,April 15 Budget Packets Completed
Monday,April 25 Follow-up discussion with City Council on FY 22-23 Budget Priorities
Friday,April 29 Notify Twin Falls County of Public Hearing Date forthe FY 22-23 Budget
May
Tuesday-Thursday, May 3-5 Roundtable discussions with Departments
Tuesday-Thursday, May 17-19 Big Budget Balancing Meeting
June
July
Friday,July 1 Preliminary budget to Council for review
Tuesday,July 5 Budget Presentation to Council-Overview
Monday,July 11 Budget Presentation to Council-FOCUS AREAS 1 &7
Monday,July 18 Budget Presentation to Council-FOCUS AREAS 4,5&6
Thursday,July 28 Publish Notice of Public Hearing for Rate Adjustments
Monday,July 25 Budget Presentation to Council-FOCUS AREAS 2&3
August
Monday,August 1 Budget Presentation to Council-FOCUS AREAS 8
Thursday,August 4 Publish Notice of Public Hearing for Rate Adjustments
Monday,August 8 Adoption of Preliminary FY 22-23 Budget,set Public Hearing Date
Monday,August 8 Public Hearing on Proposed Rate Adjustments
Thursday,August 11 Publish Notice of Public Hearing for FY 22-23 Budget
Monday,August 15 Council Review of Preliminary Budget-All Sections
Thursday,August 18 Publish Notice of Public Hearing for FY 22-23 Budget
Monday,August 22 Public Hearing on FY 22-23 Proposed Budget
Monday,August 22 Council Adoption of FY 22-23 Budget
Week of August 22 Certify Tax Levy to County
Tuesday,August 30 Publish Appropriations Ordinance
September
Wednesday, -• •er 7,2022 Last Day forBudget
Thursday, -• ••r 8,2022 Last Day to Certify Tax Levy to County
Friday, • • 1 2022 Final Date to Publish Appropriations Ordinance
Published Notices
City Council
Public Hearings
Statutory Guidelines and"Drop Dead"dates.
49
BUDGET SUMMARY
General Fund Capital Improvement Fund
FY 2023 FY 2023
FY 2021 FY 2022 FY 2021 FY 2022
Actual Budget Adopted %Change Actual Budget Adopted %Change
Budget Budget
REVENUES:
Property Taxes 14,174,425 $21,688,824 $22,701,188 4.67% $ 1,081,107 $ 770,000 $ 770,000 0.00%
Shared Revenue-Sales Tax 3,541,874 $ 2,801,674 $ 2,962,184 5.73% $ 867,002 $ 1,253,603 $ 2,001,835 59.69%
Franchise Taxes 446,312 $ 437,000 $ 445,000 1.83% $ - $ - $ -
Licenses and Permits 2,254,638 $ 1,386,000 $ 1,419,000 2.38% $ $ $
Shared Revenue-Liquor 954,523 $ 780,000 $ 925,000 18.59% $ $ $
Court 204,193 $ 190,000 $ 190,000 0.00% $ $ $
Investment Earnings 166,509 $ 128,702 $ 112,848 -12.32% $ 217,573 $ 194,400 $ 120,500 -38.01%
Grants 7,010,952 $ 30,000 $ 180,000 500.00% $ 68,986 $ - $ -
E-911 479,368 $ 450,000 $ 475,000 5.56% $ - $ $
Fire District 540,699 $ 567,733 $ 596,120 5.00% $ - $ $
Other 1,391,924 $ 1,120,814 $ 1,122,331 0.14% $ 60,421 $ $ -
Interfund Transfers 2,228,479 $ 2,430,477 $ 2,799,472 15.18% $ 2,238,781 $ $ 647,875
Existing Fund Balance (Reserves) 0 $ $ $ - $ 285,995 $ 150,000 -47.55%
Total Revenues $33,393,895 $32,011,225 $33,928,142 5.99% $ 4,533,871 $ 2,503,998 $ 3,690,210 47.37%
EXPENDITURES:
City Council $ 133,937 $ 145,027 $ 149,508 3.09% $ 655 $ - $ -
City Manager $ 1,046,494 $ 1,213,466 $ 1,224,102 0.88% $ 7,230 $ - $ 50,000
Finance $ 881,470 $ 879,186 $ 848,608 -3.48% $ - $ 15,600 $ - -100.00%
Legal $ 508,644 $ 542,330 $ 703,091 29.64% $ $ - $ 30,152
Planning&Zoning $ 473,692 $ 519,867 $ 555,883 6.93% $ $ $ -
Code Enforcement $ 300,134 $ 396,500 $ 311,692 -21.39% $ 14,393 $ $
Economic Development $ 216,421 $ 317,452 $ 306,507 -3.45% $ - $ $
Human Resources $ 530,156 $ 660,953 $ 763,678 15.54% $ 4,000 $ 3,615 $ - -100.00%
Information Technology $ 2,100,962 $ 2,766,607 $ 2,918,036 5.47% $ 546,607 $ 190,688 $ 234,552 23.00%
Police(Invest.,Uniform,Admin.) $10,530,112 $11,184,271 $12,053,802 7.77% $ 256,641 $ 185,700 $ 562,595 202.96%
Communications Center $ 1,149,008 $ 1,320,333 $ 1,327,697 0.56% $ 168,740 $ 285,995 $ - -100.00%
Fire $ 5,499,455 $ 5,923,282 $ 6,341,613 7.06% $ 2,854,370 $ 41,000 $ 757,610 1747.83%
Building Safety $ 856,152 $ 971,522 $ 1,007,918 3.75% $ 25,979 $ 25,000 $ 30,000 20.00%
Animal Control $ 463,153 $ 481,730 $ 576,503 19.67% $ - $ 80,000 $ - -100.00%
Custodial $ 165,631 $ 127,295 $ 136,185 6.98% $ - $ - $ 17,016
Engineering $ 1,633,542 $ 1,868,547 $ 1,819,310 -2.64% $ 411 $ - $ 3,020
Parks $ 1,573,390 $ 1,680,901 $ 1,749,241 4.07% $ 541,907 $ 600,000 $ 1,011,000 68.50%
Recreation $ 705,600 $ 791,042 $ 847,560 7.14% $ 25,570 $ 40,000 $ 50,000 25.00%
Golf $ - $ - $ $ 139,624 $ 110,000 $ 57,865 -47.40%
Other $ 598,421 $ - $ $ 128,772 $ 143,600 $ 156,400 8.91%
Interfund Transfers $ 2,144,535 $ 220,913 $ 287,209 30.01% $ 798,904 $ 782,800 $ 730,000 -6.75%
Total Expenditures $31,510,906 $32,011,225 $33,928,142 5.99% $ 5,513,804 $ 2,503,998 $ 3,690,210 47.37%
Change in Fund Balance $ 1,882,989 $ 0 $ (0) $ (979,933) $ (285,995) $ (150,000)
Unrestricted Fund Balance:
Beginning $10,110,606 $11,993,595 $11,993,595 * $14,972,752 $13,992,819 $13,706,824
Ending $11,993,595 $11,993,595 $11,993,595 $13,992,819 $13,706,824 $13,556,824
*Adjusted FY 2021 Beginning Balance for Golf Department addition to the General Fund and Capital Improvement Fund.
50
CITY OF TWIN FALLS
Budget Summary
Street Fund -Special Revenue Airport Fund-Special Revenue
FY 2023 FY 2023
FY 2021 FY 2022 FY 2021 FY 2022
Actual Budget Adopted %Change Actual Budget Adopted %Change
Budget Budget
REVENUES:
Property Taxes $ 941,682 $ 401,500 $ 827,875 106.20% $ 398,423 $ 408,120 $ 426,944 4.61%
Franchise Taxes $ 1,116,457 $ 985,500 $ 1,040,250 5.56% $ - $ - $ -
Shared Revenue-Highway User $ 3,032,256 $ 2,250,000 $ 2,908,632 29.27% $ $ $
Shared Revenue-Highway M&O $ 1,272,054 $ 1,250,000 $ 1,310,000 4.80% $ $ $
Investment Earnings $ 104,158 $ 81,000 $ 56,300 -30.49% $ 25,429 $ 23,109 $ 22,000 -4.80%
Grants $ 180,427 $ 60,000 $ 60,000 0.00% $ 1,607,163 $ - $ -
Airport-Operations $ - $ - $ - $ 814,680 $ 769,340 $ 615,704 -19.97%
Other $ 12,798 $ - $ 3,484 $ 449,758 $ 459,720 $ 484,735 5.44%
Interfund Transfers $ 629,513 $ 885,861 $ 845,593 -4.55% $ 100,488 $ 5,812 $ 6,085 4.70%
Existing Fund Balance (Reserves) $ - $ 280,000 $ - -100.00% $ - $ 138,500 $ 365,883 164.18%
Total Revenues $ 7,289,345 $ 6,193,861 $ 7,052,134 13.86% $ 3,395,941 $ 1,804,602 $ 1,921,352 6.47%
EXPENDITURES:
Street $ 6,536,377 $ 5,766,704 $ 6,560,966 13.77%
Airport $ 1,493,102 $ 1,385,147 $ 1,450,915 4.75%
Interfund Transfers $ 407,152 $ 427,157 $ 491,168 14.99% $ 437,874 $ 419,455 $ 470,437 12.15%
Total Expenditures $ 6,943,529 $ 6,193,861 $ 7,052,134 13.86% $ 1,930,976 $ 1,804,602 $ 1,921,352 6.47%
Change in Fund Balance $ 345,816 $ (280,000) $ (0) $ 1,464,965 $ (138,500) $ (365,883)
Unrestricted Fund Balance:
Beginning $ 5,814,538 $ 6,160,355 $ 5,880,355 $ 2,566,429 $ 4,031,394 $ 3,892,894
Ending $ 6,160,355 $ 5,880,355 $ 5,880,355 $ 4,031,394 $ 3,892,894 $ 3,527,011
51
CITY OF TWIN FALLS
Budget Summary
*Other Non-Major Tax Supported Funds Total Tax Supported Funds
FY 2023 FY 2023
FY 2021 FY 2022 FY 2021 FY 2022
Actual Budget Adopted %Change Actual Budget Adopted %Change
Budget Budget
REVENUES:
Property Taxes $ 2,084,347 $ 2,163,582 $ 2,283,381 5.54% $18,679,984 $25,432,027 $27,009,389 6.20%
Shared Revenue-Sales Tax $ 207,748 $ 444,723 $ 322,981 -27.37% $ 4,616,624 $ 4,500,000 $ 5,287,000 17.49%
Franchise Taxes $ 398,503 $ 364,500 $ 384,750 5.569,. $ 1,961,273 $ 1,787,000 $ 1,870,000 4.64%
Licenses and Permits $ 1,677 $ 675 $ 1,200 77.78% $ 2,256,315 $ 1,386,675 $ 1,420,200 2.42%
Shared Revenue-Highway User $ - $ - $ - $ 3,032,256 $ 2,250,000 $ 2,908,632 29.27%
Shared Revenue-Highway M&O $ $ - $ - $ 1,272,054 $ 1,250,000 $ 1,310,000 4.80•%o
Shared Revenue-Liquor $ $ - $ - $ 954,523 $ 780,000 $ 925,000 18.59%
Court $ $ - $ - $ 204,193 $ 190,000 $ 190,000 0.00%
Investment Earnings $ 20,050 $ 17,820 $ 14,000 -21.449,. $ 533,718 $ 445,031 $ 325,647 -26.83%
Grants $ $ - $ - $ 8,867,528 $ 90,000 $ 240,000 166.67%
E-911 $ $ $ - $ 479,368 $ 450,000 $ 475,000 5.56%
Fire District $ $ $ - $ 540,699 $ 567,733 $ 596,120 5.00%
Airport-Operations $ $ - $ - $ 814,680 $ 769,340 $ 615,704 -19.97%
Pool-Operations $ 335,323 $ 295,000 $ 365,000 23.73% $ 335,323 $ 295,000 $ 365,000 23.73%
Other $ 184,305 $ 67,500 $ 68,682 1.75% $ 2,099,206 $ 1,648,035 $ 1,679,232 _1.89%
Interfund Transfers $ 361,033 $ 367,904 $ 391,796 6.49% $ 5,558,294 $ 3,690,054 $ 4,690,821 27.12%
Existing Fund Balance (Reserves) $ - $ 168,000 $ 130,000 -22.62% $ - $ 872,495 $ 645,883 -25.97%
Total Revenues $ 3,592,987 $ 3,889,704 $ 3,961,790 1.85% $52,206,039 $46,403,390 $50,553,629 8.9491.
EXPENDITURES:
City Council $ 134,592 $ 145,027 $ 149,508 3.09%
City Manager $ 1,053,724 $ 1,213,466 $ 1,274,102 5.00%
Finance $ 881,470 $ 894,786 $ 848,608 -5.16/
Legal $ 508,644 $ 542,330 $ 733,243 35.201%
Planning&Zoning $ 473,692 $ 519,867 $ 555,883 6.93%
Code Enforcement $ 314,527 $ 396,500 $ 311,692 -21.39%
Economic Development $ 216,421 $ 317,452 $ 306,507 -3.45%
Human Resources $ 534,156 $ 664,568 $ 763,678 14.91%
Information Technology $ 2,647,569 $ 2,957,295 $ 3,152,588 _6.60%
Police $10,786,752 $11,369,971 $12,616,397 10.96,
Communications Center $ 1,317,747 $ 1,606,328 $ 1,327,697 -17.35%
Fire $ 8,353,825 $ 5,964,282 $ 7,099,224 19.03%
Building Inspections $ 882,131 $ 996,522 $ 1,037,918 4.15 o
Animal Control $ 463,153 $ 561,730 $ 576,503 2.63%
Custodial $ 165,631 $ 127,295 $ 153,201 20.35%
Engineering $ 1,633,953 $ 1,868,547 $ 1,822,330 2.47%
Parks $ 2,115,298 $ 2,280,901 $ 2,760,241 21.02%
Recreation $ 731,170 $ 831,042 $ 897,560 8.00%
Golf $ 139,624 $ 110,000 $ 57,865 -47.40,
Street $ 6,536,377 $ 5,766,704 $ 6,560,966 13.77%
Street Light $ 371,813 $ 395,600 $ 425,000 7.43% $ 371,813 $ 395,600 $ 425,000 7.43%
Library $ 1,964,416 $ 2,156,602 $ 2,210,486 2.50% $ 1,964,416 $ 2,156,602 $ 2,210,486 2.50%
Airport $ 1,493,102 $ 1,385,147 $ 1,450,915 4.75%
Pool $ 501,417 $ 731,898 $ 680,156 -7.07% $ 501,417 $ 731,898 $ 680,156 -7.07%
Fireworks $ 20,000 $ 16,000 $ 22,000 37.50% $ 20,000 $ 16,000 $ 22,000 37.50%
Insurance $ 474,018 $ 501,770 $ 525,633 4.769/. $ 474,018 $ 501,770 $ 525,633 4.769/.
Other $ - $ - $ - $ 727,193 $ 143,600 $ 156,400 8.91%
Interfund Transfers $ 83,604 $ 87,834 $ 98,515 12.16% $ 3,872,070 $ 1,938,159 $ 2,077,329 7.18%
Total Expenditures $ 3,415,269 $ 3,889,704 $ 3,961,790 1.85% $49,314,483 $46,403,390 $50,553,629 8.94%
Change in Fund Balance $ 177,718 $ (168,000) $ (130,000) ** $ 2,891,556 $ (872,495) $ (645,883)
Unrestricted Fund Balance:
Beginning $ 1,635,399 $ 1,813,117 $ 1,645,117 $35,099,724 $37,991,280 $37,118,785
Ending 1 $ 1,813,117 $ 1,645,117 $ 1,515,117 $37,991,280 $37,118,785 $36,472,902
*Non-Major Tax Supported Funds:
Street Light Fund(Special Revenue)
Library Fund(Special Revenue)
Pool Fund(Special Revenue)
Fireworks Fund(Other Funds)
Insurance Fund(Internal Service)
**The reduction in aggregate fund balance is due to the Library using reserves for Capital Projects.
These projects are normally funded in this manner,so there will be no significant impact going forward.
52
CITY OF TWIN FALLS
Budget Summary
Water Fund-Enterprise Fund Wastewater Fund -Enterprise Fund
FY 2023 FY 2023
FY 2021 FY 2022 FY 2021 FY 2022
Adopted %Change Adopted %Change
Actual Budget g
Budget Actual Budget Budget
REVENUES:
Water Fees $12,210,125 $12,157,987 $12,628,232 3.87%
Wastewater Fees $12,080,691 $ 9,844,185 $10,526,203 6.93%
Investment Earnings $ 228,666 $ 184,500 $ 103,000 -44.17% $ 258,016 $ 209,700 $ 181,300 -13.54%
Grants $ - $ - $ -
Other $ 182,700 $ 137,159 $ 142,159 3.65% $ 192,311 $ 103,000 $ 103,000 0.00%
Interfund Transfers $ 656,507 $ 675,699 $ 466,352 -30.98% $ - $ - $ -
Existing Fund Balance (Reserves) $ - $ - $ 1,305,751 $ - $ 190,864 $ 998,318 423.05%
Total Revenues $13,277,997 $13,155,345 $14,645,494 11.33% $12,531,018 $10,347,749 $11,808,820 14.12%
EXPENDITURES:
Personnel $ 2,319,416 $ 2,788,775 $ 3,032,539 8.74% $ 778,993 $ 927,642 $ 1,090,779 17.59%
M&O $ 2,614,490 $ 2,895,300 $ 3,121,525 7.81% $ 3,348,767 $ 3,454,363 $ 3,628,129 5.03%
Capital $ 967,205 $ 1,251,775 $ 6,171,750 393.04% $ 1,168,191 $ 1,473,240 $ 2,627,000 78.31%
Debt Service $ 9,161,389 $ 1,217,750 $ 824,375 -32.30% $ 3,484,223 $ 3,482,281 $ 3,485,531 0.09%
Interfund Transfers $ 1,294,832 $ 1,404,342 $ 1,495,305 6.48% $ 930,903 $ 1,010,223 $ 977,382 -3.25%
Total Expenditures $16,357,333 $ 9,557,942 $14,645,494 53.23% $ 9,711,077 $10,347,749 $11,808,820 14.12%
Change in Fund Balance $ (3,079,336) $ 3,597,402 $(1,305,751) $ 2,819,940 $ (190,864) $ (998,317)
Unrestricted Fund Balance:
Beginning $15,111,207 $12,031,871 $15,629,273 $18,742,123 $21,562,063 $21,371,199
Ending $12,031,871 $15,629,273 $14,323,522 $21,562,063 $21,371,199 $20,372,882
Sanitation Fund -Enterprise Fund *Non-Major Enterprise Funds
FY 2023 FY 2023
FY 2021 FY 2022 Adopted FY 2021 FY 2022 Adopted
Actual Budget Budget %Change Actual Budget Budget %Change
REVENUES:
Sanitation Fees $ 3,185,735 $ 3,225,458 $ 4,126,390 27.930
Common Area Maintenance Fees $ 56,257 $ 56,000 $ 58,000 3.57%
Dierkes/SSF-Gate Fees,Passes,Misc. $ 537,733 $ 431,500 $ 463,500 7.42%
Investment Earnings $ 9,307 $ 7,200 $ 7,900 9.72% $ 16,878 $ 11,700 $ 13,300 13.68%
Sanitation Fees-Admin. $ 512,880 $ 548,504 $ - -100.00%
Other $ 811 $ - $ $ 3,696 $ - $ -
Interfund Transfers $ - $ $ $ 147,743 $ - $ -
Existing Fund Balance (Reserves) $ - $ $ $ - $ 100,319 $ - -100.00%
Total Revenues $ 3,708,733 $ 3,781,162 $ 4,134,290 9.349/o $ 762,307 $ 599,519 $ 534,800 -10.80%%
EXPENDITURES:
Personnel $ - $ - $ - $ 32,842 $ 92,436 $ 92,436 0.00%
M&O $ 3,033,789 $ 3,220,870 $ 3,685,998 14.44% $ 161,765 $ 178,963 $ 182,981 2.25%
Capital $ - $ - $ - $ 158,331 $ 314,000 $ - -100.00%
Debt Service $ - $ - $ - $ - $ - $ -
Interfund Transfers $ 511,478 $ 530,183 $ 448,292 -15.45% $ 13,440 $ 14,121 $ 15,838 12.16%
Total Expenditures $ 3,545,267 $ 3,751,053 $ 4,134,290 10.22% $ 366,378 $ 599,519 $ 291,254 -51.42%
Change in Fund Balance $ 163,466 $ 30,109 $ 0 $ 395,929 $ (100,319) $ 243,546
Unrestricted Fund Balance:
Beginning $ 719,755 $ 883,221 $ 913,330 $ 1,231,485 $ 1,627,414 $ 1,527,094
Ending $ 883,221 $ 913,330 $ 913,330 $ 1,627,414 $ 1,527,094 $ 1,770,640
*Non-Malor Enterprise Funds:
Common Area Maintenance Fund
Dierkes-Shoshone Falls Fund:The balance of this fund increased more than 10%because the expected revenue was not budgeted for use.
The amount will go into reserves and be available forfuture projects.
53
CITY OF TWIN FALLS
Budget Summary
*Other Non-Major Funds Total Non-Tax Supported Funds
FY 2023 FY 2023
FY 2021 FY 2022 FY 2021 FY 2022
Adopted %Change Adopted %Change
Actual Budget g
Budget Actual Budget Budget
REVENUES:
Water Fees $12,210,125 $12,157,987 $12,628,232 3.87%
Wastewater Fees $12,080,691 $ 9,844,185 $10,526,203 6.93%
Sanitation Fees $ 3,185,735 $ 3,225,458 $ 4,126,390 27.93%
Sanitation Fees-Admin. $ 512,880 $ 548,504 $ - -100.00%
Common Area Maintenance Fees $ 56,257 $ 56,000 $ 58,000 3.57%
Golf-Revenue Sharing,Misc. $ - $ - $ -
Dierkes/SSF-Gate Fees,Passes,Misc. $ 537,733 $ 431,500 $ 463,500 7.42%
Investment Earnings $ 111,506 $ 200 $ 200 0.00% $ 624,373 $ 413,300 $ 305,700 -26.03%
Grants $ 6,981,378 $ 2,600,840 $ 1,573,000 -39.52% $ 6,981,378 $ 2,600,840 $ 1,573,000 -39.52%
Boarding Fees $ - $ - $ - $ - $ - $ -
Other $ 2,367,499 $ 120,000 $ 67,000 -44.17% $ 2,747,017 $ 360,159 $ 312,159 -13.33%
Interfund Transfers $ 583,205 $ 532,005 $ 578,666 8.77% $ 1,387,455 $ 1,207,704 $ 1,045,018 -13.47%
Existing Fund Balance (Reserves) $ - $ 450,000 $ 713,875 58.649/o $ - $ 741,183 $ 3,017,944 307.18%
Total Revenues $10,043,589 $ 3,703,045 $ 2,932,742 -20.80•0 $40,323,644 $31,586,820 $34,056,146 7.82%
EXPENDITURES:
Water $15,062,501 $ 8,153,600 $13,150,189 61.28%
Wastewater $ 8,780,175 $ 9,337,526 $10,831,439 16.00%
Sanitation $ 3,033,789 $ 3,220,870 $ 3,685,998 14.44%
Non-Major Enterprise Funds $ 352,938 $ 585,399 $ 275,417 -52.95%
Airport Construction $ 7,613,966 $ 1,620,200 $ 1,067,200 -34.13% $ 7,613,966 $ 1,620,200 $ 1,067,200 -34.13%
Impact Fee $ 625,050 $ - $ - $ 625,050 $ - $ -
Historic Preservation $ 2,759 $ - $ - $ 2,759 $ - $ -
Shop $ 524,669 $ 891,275 $ 577,847 -35.17% $ 524,669 $ 891,275 $ 577,847 -35.17%
Seizures&Restituion $ 16,729 $ 90,000 $ 66,000 -26.67% $ 16,729 $ 90,000 $ 66,000 -26.67%
CDBG $ 46,910 $ 1,100,840 $ 500,000 -54.58% $ 46,910 $ 1,100,840 $ 500,000 -54.58%
Interfund Transfers $ 323,027 $ 731 $ 721,695 98688.10% $ 3,073,680 $ 2,959,599 $ 3,658,511 23.62%
Total Expenditures $ 9,153,109 $ 3,703,045 $ 2,932,742 -20.800/. $39,133,165 $27,959,309 $33,812,601 20.94%
Change in Fund Balance $ 890,480 $ (450,000) $ (713,875) ** $ 1,190,479 $ 2,886,328 $(2,774,398)
Unrestricted Fund Balance:
Beginning $ 7,611,487 $ 8,501,967 $ 8,051,967 $43,416,057 $44,606,536 $47,492,864
Ending $ 8,501,967 $ 8,051,967 $ 7,338,092 $44,606,536 $47,492,864 $44,718,465
*Other Non-Major Funds:
Airport Construction Fund(Capital Projects)
Impact Fee Fund(Capital Projects)
Historic Preservation Fund(Capital Projects)
Shop Fund(Internal Service)
Seizures&Restitution Fund(Other Funds)
Park Development(Capital Projects)
CDBG Fund(Other Funds)
**The aggregate reduction in fund balance includes$647,786 of Impact Fee Reserves transferred to the Capital Improvement Fund for the Fire
Station 2 Lease Payment.This is less than a 10%decrease in the Unrestricted Fund Balance of the Impact Fee Fund.
54
CITY OF TWIN FALLS
Budget Summary
Total Revenues and Expenditures - All City Funds
FY 2023
FY 2021 FY 2022
Adopted %Change
Actual Budget
Budget
REVENUES:
Property Taxes $ 18,679,984 $25,432,027 $27,009,389 6.201Y.
Shared Revenue - Sales Tax $ 4,616,624 $ 4,500,000 $ 5,287,000 17.49%
Franchise Taxes $ 1,961,273 $ 1,787,000 $ 1,870,000 4.64%
Licenses and Permits $ 2,256,315 $ 1,386,675 $ 1,420,200 2.421Y.
Shared Revenue - Highway User $ 3,032,256 $ 2,250,000 $ 2,908,632 29.27%
Shared Revenue - Highway M&O $ 1,272,054 $ 1,250,000 $ 1,310,000 4.801Y.
Shared Revenue - Liquor $ 954,523 $ 780,000 $ 925,000 18.591Y.
Co u rt $ 204,193 $ 190,000 $ 190,000 0-0091.
Water Fees $ 12,210,125 $ 12,157,987 $ 12,628,232 3.87,
Wastewater Fees $ 12,080,691 $ 9,844,185 $ 10,526,203 6.93%
Common Area Maintenance Fees $ 56,257 $ 56,000 $ 58,000 3_S7%
Sanitation Fees $ 3,185,735 $ 3,225,458 $ 4,126,390 27.93%
Sanitation Fees-Admin. $ 512,880 $ 548,504 $ - -100.00%
Pool - Operations $ 335,323 $ 295,000 $ 365,000 23.73%
Dierkes/SSF- Gate Fees, Passes, Misc. $ 537,733 $ 431,500 $ 463,500 7.42%
Investment Earnings $ 1,158,092 $ 858,331 $ 631,347 -26.44,
Grants $ 15,848,906 $ 2,690,840 $ 1,813,000 -32.62%
E-911 $ 479,368 $ 450,000 $ 475,000 5.56%
Fire District $ 540,699 $ 567,733 $ 596,120 5.00%
Airport- Operations $ 83.4,680 $ 769,340 $ 615,704 -19.97%
Other $ 4,846,222 $ 2,008,T94 $ 1,991,391 -0.84,
Interfund Transfers $ 6,945,750 $ 4,897,758 $ 5,735,839 17.11%
Existing Fund Balance (Reserves) $ - $ 1,613,678 $ 3,663,827 127.05%
Total Revenues $92,529,683 $77,990,210 $84,609,775 8.499-1.
EXPENDITURES:
City Council $ 134,592 $ 145,027 $ 149,508 3.099,1.
City Manager $ 1,053,724 $ 1,213,466 $ 1,274,102 5.00 1
Finance $ 881,470 $ 894,786 $ 848,608 -5.16
Legal $ 508,644 $ 542,330 $ 733,243 35.20%
Planning S.Zoning $ 473,692 $ 519,867 $ 555,883 6.93%
Code Enforcement $ 314,527 $ 396,500 $ 311,692 -21.39%
Economic Development $ 216,421 $ 317,452 $ 306,507 -3.45%
Human Resources $ 534,156 $ 664,568 $ 763,678 14.91%
Information Technology $ 2,647,569 $ 2,957,295 $ 3,152,588 6.60%
Police $ 10,786,752 $ 11,369,971 $ 12,616,397 10.96%
Communications Center $ 1,317,747 $ 1,606,328 $ 1,327,697 -17.35%
Fire $ 8,353,825 $ 5,964,282 $ 7,099,224 19.03%
Building Safety $ 882,131 $ 996,522 $ 1,037,918 4.15%
Animal Control $ 463,153 $ 561,730 $ 576,503 2.63%
Custodial $ 165,633. $ 127,295 $ 153,201 20.35%
Engineering $ 1,633,953 $ 1,868,547 $ 1,822,330 -2.47"
Parks $ 2,115,298 $ 2,280,901 $ 2,760,24T 21.02 Y
Recreation $ 731,170 $ 831,042 $ 897,560 8.001Y.
Golf $ 139,624 $ 110,000 $ 57,865 -47.40%
Street $ 6,536,377 $ 5,766,704 $ 6,560,966 13.77 1
Street Light $ 371,813 $ 395,600 $ 425,000 7.43 1
Library $ 1,964,416 $ 2,156,602 $ 2,210,486 2_SO 1
Airport $ 1,493,102 $ 1,385,147 $ 1,450,915 4.751Y.
Pool $ 501,417 $ 731,898 $ 680,156 -7.07%
Fireworks $ 20,000 $ 16,000 $ 22,000 37.50%
Insurance $ 474,018 $ 501,770 $ 525,633 4.76%
Other $ 727,193 $ 143,600 $ 156,400 8.91%
Interfund Transfers -Tax Supported Funds $ 3,872,070 $ 1,938,T59 $ 2,077,329 7.18%
Water $ 15,062,501 $ 8,153,600 $ 13,150,T89 61.28%
Wastewater $ 8,780,175 $ 9,337,526 $ 10,831,439 16.00%
Sanitation $ 3,033,789 $ 3,220,870 $ 3,685,998 14.44%
Non-Major Enterprise Funds $ 352,938 $ 585,399 $ 275,417 -52.95,
Other Non-Major Funds $ 8,830,083 $ 3,702,315 $ 2,211,047 -40.28 1
Interfund Transfers - Non-Tax Supported Funds $ 3,073,680 $ 2,959,599 $ 3,658,511 23.62%
Total Expenditures $88,447,648 $74,362,699 $84,366,229 13.4594
Change in Fund Balance $ 4,082,035 $ 2,013,833 $ (3,420,282)
55
CITY OF TWIN FALLS
Budget Summary
Change in Revenues and Expenditures-Recommended to Adopted Budget
FY 2023 FY 2023
$Change %Change Reason
Recommended Adopted
REVENUES: _
Property Taxes $ 27,005,816 $27,009,389 $ 3,572 0.01% Revised Property Tax Values.
Shared Revenue-Sales Tax $ 5,425,000 $ 5,287,000 $ (138,000) -2.54% Reduced Estimate.
Franchise Taxes $ 1,870,000 $ 1,870,000 $ - 0.00% _
Licenses and Permits $ _ 1,420,200 $ 1,420,200 $ - 0.00%
Shared Revenue-Highway User $ _ 2,908,632 $ 2,908,632 $ - 0.00%
Shared Revenue-Highway M&O $ 1,310,000 $ 1,310,000 $ - 0.00%
Shared Revenue-Liquor $ 925,000 $ 925,000 $ - 0.00%
Court $ 190,000 $ 190,000 $ 0.00%
Water Fees $ 12,628,232 $12,628,232 $ - 0.00%
Wastewater Fees $ 10,526,203 $10,526,203 $ - 0.00%
Common Area Maintenance Fees $ 58,000 $ 58,000 $ - 0.00%
Sanitation Fees $ 4,126,390 $ 4,126,390 $ - 0.00%
Pool-Operations $ 365,000 $ 365,000 $ - 0.00%
Dierkes/SSF-Gate Fees,Passes,Misc. $ 463,500 $ 463,500 $ - 0.00%
Investment Earnings $ 629,451 $ 631,347 $ 1,896 0.30%Adjusted.
Grants $ 1,813,000 $ 1,813,000 $ - 0.00%
E-911 $ 475,000 $ 475,000 $ - 0.00%
Fire District $ 596,120 $ 596,120 $ - 0.00%
Airport-Operations $ 615,704 $ 615,704 $ - 0.00%
Other $ 1,991,391 $ 1,991,391 $ - 0.00%
$730,000:Cl Fund to Street Fund-Council Capital Projects
$647,875:Impact Fee Fund to Cl Fund-Fire Station 2 Lease
Interfund Transfers $ 4,357,964 $ 5,735,839 $ 1,377,875 31.62% Payment
$647,875:Impact Fees-Fire Station 2 Lease Payment
$125,531:Wastewater Capital(increased after
Environmental Engineer addition)
Existing Fund Balance (Reserves) $ 3,390,421 $ 3,663,827 $ 273,407 8.06%-$500,000:removed Water Project funded with Reserves
Total Revenues $ 83,091,024 $84,609,775 $ 1,518,751 1.83%
EXPENDITURES:
City Council $ 149,508 $ 149,508 $ - 0.00%
City Manager $ 1,274,102 $ 1,274,102 $ - 0.00%
Finance $ 848,608 $ 848,608 $ - 0.00%
Legal $ 733,243 $ 733,243 $ - 0.00%
Planning&Zoning $ 555,883 $ 555,883 $ - 0.00%
Code Enforcement $ 311,692 $ 311,692 $ - 0.00%
Economic Development $ 306,507 $ 306,507 $ - 0.00%
Human Resources $ 763,678 $ 763,678 $ - 0.00%
Information Technology $ 3,159,588 $ 3,152,588 $ (7,000) -0.22% Removed software.
Police $ 12,616,397 $12,616,397 $ - 0.00%
Communications Center $ 1,327,697 $ 1,327,697 $ - 0.00%
Fire $ 6,451,348 $ 7,099,224 $ 647,875 10.049/.Added Fire Station 2 Lease Payment.
Building Safety $ 1,037,918 $ 1,037,918 $ - 0.00%
Animal Control $ 576,503 $ 576,503 $ - 0.00%
Custodial $ 153,201 $ 153,201 $ - 0.00%
Engineering $ 1,947,861 $ 1,822,330 $ (125,531) -6.44% Environmental Engineer position to Wastewater Fund.
Parks $ 2,720,241 $ 2,760,241 $ 40,000 1.47%Council Capital Project-Baxter Dog Park Plan.
Recreation $ 897,560 $ 897,560 $ - 0.00% _
Golf $ 57,865 $ 57,865 $ - 0.00%
Street $ 5,830,966 $ 6,560,966 $ 730,000 12.52%Council Capital Sidewalk Projects.
Street Light $ 425,000 $ 425,000 $ - 0.00%
Library $ 2,210,486 $ 2,210,486 $ - 0.00%
Airport $ 1,450,915 $ 1,450,915 $ - 0.00%
Pool $ 680,156 $ 680,156 $ - 0.00%
Fireworks $ 22,000 $ 22,000 $ - 0.00%
Insurance $ 525,633 $ 525,633 $ - 0.00%
Reallocated Council Capital Project funds to Parks and
Other $ 926,400 $ 156,400 $ (770,000) -83.12%Street Departments.
Added transfer from Cl Fund to Street Fund for Council
Interfund Transfers-Tax Supported Funds $ 1,347,329 $ 2,077,329 $ 730,000 54.18%Capital Projects.
Water $ 13,650,189 $13,150,189 $ (500,000) -3.66% Removed Water Projectfunded with Reserves.
Wastewater $ 10,705,907 $10,831,439 $ 125,531 1.17% Environmental Engineer position from General Fund.
Sanitation $ 3,685,998 $ 3,685,998 $ - 0.00%
Non-Major Enterprise Funds $ 275,417 $ 275,417 $ - 0.00%
Other Non-Major Funds $ 2,211,047 $ 2,211,047 $ - 0.00%
Added transfer from Impact Fee Fund to Cl Fund for Fire
Interfund Transfers-Non-Tax Supported Funds $ 3,010,635 $ 3,658,511 $ 647,875 21.52%Station 2 Lease Payment.
Total Expenditures $ 82,847,478 $84,366,229 $ 1,518,751 1.83%
Change in Fund Balance $ (3,146,875) $(3,420,282) $ (273,407)
56
BUDGET OVERVIEW
The role of local government is to protect the citizen's health&welfare and provide for their safety.
To realize that end,local governments are responsible for providing accessible streets,dependable
emergency responses, and safe and aesthetically pleasing parks and public facilities—all in a
manner that is both effective and efficient.While the budget does not fund all capital initiatives and
projects in the entire organization,it does meet the City Council's priorities and the citizens' service
level expectations. It demonstrates restraint in the areas of taxation and rate adjustments. It
appropriately incorporates the use of cash reserves to cover one-time, critical and new capital
projects in the Capital Improvement Fund, Airport Fund, Library Fund, Impact Fee Fund, Water
Fund,Wastewater Fund, and Seizures&Restitution Fund.
Budget concepts and funding strategies grew out of many internal conversations, public
informational listening sessions and planning meetings. The following primary focus areas were
developed:
• Continued Implementation of the 2030 City of Twin Falls Strategic . Several of the
ongoing and priority 1 goals and objectives that are expressed in the City of Twin Falls
2030 Strategic Plan receive funding in the FY 2023 budget. The specific allocations are
outlined in subsequent sections of this budget. To ensure that we are incrementally
improving each year,we will continue to review and develop performance plans to advance
established vision statements. Additionally, we will use the City's 2030 Strategic Plan to
build collaborative partnerships with our public and private community partners.Examples
include the Twin Falls Urban Renewal Agency, Public Arts Commission, Twin Falls
County,Twin Falls School District#411,College of Southern Idaho,First Federal,and St.
Luke's Regional Medical Center. These are just a few examples of the many opportunities
that we have to collaborate with our partners to create the ideal community.
• Limit Tax Collections and Rate Increase. This budget is mindful of the current economic
situation and is sensitive towards any unnecessary,overly burdensome tax or rate increases.
The FY 2023 budget does include the 3.0% statutorily allowed tax revenue increase,plus
growth from new construction. It also includes $267,420 of the City's available foregone
balance.The homeowner's exemption will remain at$125,000 in FY 2023.When all these
factors are considered, this budget represents a decrease in the tax rate from$6.25/$1,000
in FY 2022 to$4.78/$1,000 in FY 2023. This tax rate will be among the lowest ever issued
by the City. In addition to a decreasing tax rate,the FY 2023 budget does not increase the
water, sewer, or sanitation rates.
• Invest in our employ. Each year,the City of Twin Falls reviews the full compensation
(salary and benefits)level of its employees to ensure it is competitive with the market.The
FY 2023 budget includes compensation and benefit adjustments as well as advanced
training opportunities. It provides an across-the-board adjustment of 5.0% for all
employees who meet job performance standards. The salary tables are also increasing by
2.0%. The budget includes a one-time compensation payment of$2,000 to each full-time
employee. Finally, the budget provides for an 11.4% increase in funding for health
insurance benefits. These changes will help Twin Falls remain an employer of choice in
the Magic Valley.
• Continue to Invest in Our Infrastructure Systems. The FY 2023 budget provides funding
for maintenance, equipment, planning activities, and construction in the City's Street,
Water, and Wastewater funds.
57
Street Fund— The budget for capital in the Street Fund is $4,404,782, which is
$645,229 (17.16%) more than the FY 2022 total of$3,759,553. The allocation is
derived from anticipated revenues totaling$7,052,134, or an increase of$858,273
(13.86%)compared to the FY 2022 total of$6,193,861.
The change in capital includes $858,632 for Construction Projects. This is
$608,632 more than FY 21-22,which had$250,000 for Design Costs. The amount
for Seal Coating decreased by $280,000, as reserves used for additional work in
the prior year were removed. The amount for Automotive Equipment increased by
$245,900.
Water Fund— The budget for capital in the Water Fund is $6,171,750, which is
$4,919,975 (393.04%)more than the FY 2022 total of$1,251,775. The allocation
is derived from anticipated revenue and reserves totaling $14,645,494, or an
increase of$1,490,149 (11.33%)compared to FY 2022 funding of 13,155,345.
When debt related to arsenic compliance was paid off in September 2021,
FY 21-22 water user rates were increased to provide funding for future capital
projects. Some of the additional revenue was not budgeted for use in FY 21-22,
but has been included for FY 22-23 capital projects. In addition, approximately
$1.3 million of reserves is being used to fund capital projects.
Wastewater Fund—The budget for capital in the Wastewater Fund is $2,627,000,
which is $1,473,240 (78.31%) more than the FY 2022 total of$1,153,760. The
allocation is derived from anticipated revenues and reserves totaling$11,808,820,
or an increase of $1,461,071 (14.12%) compared to the FY 2022 total of
$10,347,749.
The increase in capital funding includes $1,000,000 for a Collection System
Energy Dissipation Structure funded with reserves. In addition, there is $250,000
for a Wastewater Treatment Facility Plan Update.
• Continue to Pursue Innovative Strategies that will Result in More Effective Outcomes. In
our ongoing pursuit of excellence, we will continue to review our processes beyond the
budget conversations. This budget allocates funding for the City's strategic planning
objectives, many of which are tied to capital equipment and projects, such as purchasing
vehicles and equipment, adding park amenities, and acquiring software to improve
efficiencies.
Maior Revenue and Expenditure Trends
Below are graphs illustrating trends for the major revenue and expenditure categories in the budget.
Five years of actual revenues and expenditures, the prior year adopted budget, and the FY 2023
adopted budget are shown.
58
Major Revenue Sources - Tax Supported Funds
$30,000,000
$25,000,000 11MM
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0 mm_ ■01 NE, M■M m■ 11mm-
2017Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual* 2022 Budget 2023 Budget
o Property Taxes o Shared Revenue ■Franchise Taxes ■Licenses and Permits ■Grants
*In FY 20-21,the City received CARES funding that allowed property tax credits to be given to City
residents.These funds replaced Property Tax funds that would have normally been received.
Major Revenue Sources - Enterprise & Non-Tax
Supported Funds
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$0
2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget
o Water Fees O Wastewater Fees V Sanitation Fees O Grants
Tax Supported Fund Expenditures
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000L��
0
IL
Personnel M&O Capital Debt Transfers Total
■2017 Actual ■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Budget ■2023 Budget
59
Enterprise Fund Expenditures
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,0000$0min �m
Personnel M&O Capital Debt Transfers Total
■2017 Actual ■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Budget ■2023 Budget
Other Non-Tax Supported Fund
Expenditures
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0 ■ ■
Personnel M&O Capital Debt Transfers Total
■2017 Actual ■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Budget ■2023 Budget
All Funds - Total Expenditures
$100,000,000
$90,000,000
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000 it]
� � � ■
$o
Personnel M&O Capital Debt Transfers Total
■2017 Actual ■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Budget ■2023 Budget
60
FUNDING THE STATEGIC PLAN
The City views its planning and operations in a strategic manner. In 2012, the City began the
process of re-engineering its strategic plan. The City spent almost a year listening to our citizen's
needs, dreams, and expectations, while reviewing statistical data about our state, region, and city.
We had many external conversations with our citizens and shareholders as well as internal
conversations with employees serving at various levels of the organization. From these
conversations,we were able to highlight strengths and opportunities,as well as identify those areas
that we need to improve. The result was a comprehensive,vision-setting strategic plan.
The plan includes a series of vision statements, that when viewed collectively, allow us to create
and maintain an accessible, healthy, learning, environmental, responsible, prosperous, and secure
community with a strong internal organization designed to be able meet the needs of our citizens,
businesses, and visitors. The vision statements assist the City in plotting a course that will enable
growth,development,and improvement in a manner that honors and respects its history and unique
characteristics. Realizing our vision will allow the City of Twin Falls to continue to be recognized
as a world-class community.
The strategic plan is used to guide future budgetary and policymaking decisions and
recommendations. When the 2030 City of Twin Falls Strategic Plan was adopted, the Council
established and set a course to follow. The plan serves as the guidepost for all future policy and
financial decisions in the future. The FY 2023 budget ties funds to the Priority 1 goals and
objectives.
Recognizing that the environment in which we function changes over time, a periodic review of
the specifics of the plan was built into the process.The first such comprehensive review and update
was completed in February 2018. Over the course of several months, over 50 City officials and
staff along with a variety of city commissions, boards, community members and stakeholders
provided input on the issues facing Twin Falls. As an organization, we consider this effort to be
critically important in defining future and on-going priorities.The recommended update to the 2030
City Strategic Plan was adopted by the City Council in March 2018.
The following are highlights of how this budget responds to the updated strategic plan. More
comprehensive information regarding direct links between budget requests and strategic plan goals
and initiatives is contained in each of the department narratives that appear in the subsequent
sections of the FY 2023 budget. Additionally, all of the items in the Capital Improvement Plan are
directly tied to the Strategic Plan and one or more of the eight focus areas.
A full copy of the Strategic Plan is available at www.tfid.org/388/City-Strategic ig c-Plan. It details the
Goals, Initiatives, and Objectives associated with each Focus Area, and the Timeframe, Lead
Department, and Resources needed to accomplish them.
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COMMUNITY STRATEGIC PLAN 2030
CITY OF TWIN FALLS MISSION
Our mission, as stewards of the public trust, is to meet the current and future needs of the
community,promote citizen involvement,preserve our heritage, and conserve and protect our
social and physical resources and enhance the quality of life in Twin Falls.
Focus Area 1 —Healthy Community(HC)
2030 Vision: Twin Falls is a community with a broad-based commitment to the long-range health
of its citizens and visitors. A wide array of activities exists through private,non-profit, and public
entities, as well as partnerships among them,which lead to a healthy,well-rounded community.
Water, sewer and other public facilities function at a high level ensuring the public health benefits
of that infrastructure are well-maintained and kept in compliance with acceptable standards.
Community design standards facilitate individuals' commitment to maintaining a healthy life-style.
Acute care and emergency response programs and infrastructure are maintained at the highest level
and an active community-wide consciousness exists to help people make positive choices with
respect to substance abuse of all kinds. Recreation, arts, and non-profit organizations contribute to
a healthy community, as well. They attract and keep a skilled workforce and round out residents'
interests in the outdoors and the arts.
2017 Condition: While still reflecting troubling national trends in health outcomes, a number of
independent actions have been taken across the Twin Falls community to start addressing these
issues. The community's major healthcare provider, St. Luke's Magic Valley Medical Center,
conducted a Community Health Needs Assessment focusing on their broad service area that
includes Twin Falls. That assessment highlighted a number of specific health trends that warrant a
broad-based community response. Of particular concern is the still-increasing problem of obesity,
particularly child obesity. Mental health issues were highlighted as a growing concern with an
under-developed response system. The Assessment recognizes that an effective response to the
issues identified will require a multi-faceted response from a variety of stakeholders in the
community. In recognition of these challenges, St. Luke's has established a Center for Community
Health and has hired a Community Health Manager to coordinate the disparate actions impacting
this issue.
Tangible steps have been taken to enhance community infrastructure to facilitate more healthy life-
styles. The City has updated its master plan for bicycle and pedestrian facilities and significant
investment has been made in expanding those facilities by both local government and community
organizations. The City has updated its Comprehensive Land Use Plan with new policies to
encourage higher densities where appropriate in support of a less auto-oriented urban design
scheme.
The City has invested substantially in improvements to its water and wastewater facilities since
2013.The Twin Falls Fire Department has reoriented that organization's role in emergency medical
response as well as providing a new focus on the prevention of unhealthful circumstances.
The need for a community recreation center was highlighted in the 2013 version of the Strategic
Plan.A lack of agreement of what such a facility should include stifled progress. Conversations in
the community suggest this facility is of widespread interest. This level of expressed interest has
prompted the City to establish an Ad Hoc Committee to explore the issue in depth and bring back
recommendations to the City Council for their final consideration.
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FY 2023 Capital(HC):
City Park Upgrades(CDBG)- $500,000
Facility Enhancement(Parks)-Frontier, Sunrise,Harrison- $350,000
Parking Lot Repair/Maintenance(Parks) - $210,000
Harmon Park Tennis Courts(West) -Removal&Replacement(Parks) - $190,000
Focus Area 2—Learning Community(LC)
2030 Vision: Twin Falls is a community that consciously supports an individual's pursuit of
intellectual as well as personal and professional growth. The formal education system is well
supported and prepares the youth of the community to effectively function as a contributing
member of society and a wide array of public and private institutions support a life-long pursuit of
knowledge and skill development. Programs are in place to ensure the maximum level of success
possible in meeting educational standards. Twin Falls continues to be known as the training center
for our local economy.
2017 Condition: Graduation rates remain focused on preparing students for post-secondary
opportunities,including work force development and training. Classes for those needing enhanced
language skills are not available in locations and at times needed. The community has shown
support through voter support of bond issues for new and upgraded schools across the District. The
College of Southern Idaho(CSI)remains a venerable institution in the community.New leadership
at the Twin Falls Public Library suggests a more collaborative atmosphere, and therefore, an
increasing role for that institution. Initial conversations have been held with Idaho Universities
regarding the potential for expanded presence in the community.
A new recognition has developed regarding the importance of substantially enhanced levels of
communication among the various providers and consumers of knowledge generation in all forms.
FY 2023 Capital(LC):
Replacement of Main Air Handling Unit(Library) - $130,000
Focus Area 3—Secure Community(SC)
2030 Vision: Twin Falls is a community where people feel safe and, in fact, enjoy a high level of
safety. Effective partnerships among the professional public safety organizations and individuals
and groups of private citizens help ensure broad-based, effective involvement in crime and fire
prevention and Build code enforcement efforts. Community education and civil engineering efforts
continue to show positive results in traffic, bicycle and pedestrian safety experience. Continued
investment in professional development as well as in public safety systems, infrastructure and
technology has ensured a robust emergency response capability.
2017 Condition: The City has made substantial progress in their efforts to retain highly qualified
individuals employed in their public safety services through adopting compensation levels that are
more competitive in the statewide market. The Fire Department has completed a Fire Service
Master Plan for the community calling for significant investment in those systems to ensure a fully
functional organization faced with unprecedented residential, commercial and industrial growth.
The City has constructed a new Public Safety Headquarters through the renovation of the former
City Hall. Investments have been made in various technology systems, but further enhancements
are needed to help the communications and records system efficiently support the increasing
demands on public safety personnel. The economic recovery has produced a significant demand
for the services of the Building Department in processing applications and conducting required
inspections resulting from the permits issued.
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FY 2023 Capital(SC):
Fire Station 2 -Lease Payment(Fire) - $647,875
Patrol Vehicles (4) (Police)- $270,000
Firearms Range Improvement(Police)- $150,000
Lunar Thermal Imagers and Accountability Software (Fire) - $61,000
Bomb Suit Replacement(Police)- $45,000
Pool Parking Lot and Deck Lighting(Pool) - $40,000
Focus Area 4—Accessible Community(AC)
2030 Vision: Through effective planning and timely investment,the Twin Falls area has kept pace
with the mobility requirements of an expanding and changing population. An integrated and
balanced system of transportation modes including bicycles and pedestrians, as well as a modern
public transportation system supports the traditional street and highway vehicle users. A
commitment to high levels of maintenance of these systems ensure the long-term integrity of the
public investments made and maximizes the convenience of those dependent upon the proper
functioning of these systems.
Effective coordination with a wide array of partners has ensured that regional transportation
facilities such as state highways,the interstate system and Magic Valley Regional Airport continue
to provide an improving level of convenient access to the area for residents,visitors and commercial
interests.
2017 Condition: Continued community growth,coupled with a chronic condition of under-funding
and an unusually severe winter, strains the various elements of the transportation system. Street
maintenance levels have been increased within budget limitations,but adequate funding levels for
these services statewide suffer from a lack of resources.On-going maintenance needs compete with
capacity and safety improvements. Discussion of the third bridge linking US 93 to 1-84 has
resurfaced,but funding for such a significant investment remains elusive.
There is widespread recognition that the minimal public transit system operated by Trans IV by the
College of Southern Idaho is inadequate for current needs and system expansion is not possible,
with even current service levels in question with available resources. A growing senior population
coupled with other transit dependent groups remains unserved by the current system with critical
access needs unfulfilled.In response,the City has conducted a study to look at public transportation
options both for the near and longer-term. Given the dispersed development pattern of Twin Falls,
the lack of local funding and limited state and federal support, innovative solutions are called for.
Non-motorized means of transportation are gaining stature. A growing investment in pedestrian
and bicycle infrastructure has been made and continued. Significant interest was expressed in the
community to place greater emphasis in this area. Funding remains a challenge. The City has
retained a consultant to develop a Master Transportation Plan that considers all modes along with
operations and maintenance obligations for each. Funding will be a challenge here as well.
With the aid of federal grants, the Magic Valley Regional Airport has invested in its terminal
facilities and planning continues for additional capital investment. Service remains limited with
just four daily flights to a single destination, Salt Lake City. This will likely change, however, as
Twin Falls was the recipient of a Small Community Air Service Development Program grant in
February 2020. Funds from this grant, along with local match and a commitment from the Denver
International Airport,totaled more than$1 million. These funds will be used as revenue guarantee
for Sky West and United in pursuit of a new direct flight from Twin Falls to Denver.
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FY 2023 Capital(AC):
Seal Coating-Zone 3 (Street) - $1,248,000
Airport Construction Projects(Airport Construction) - $1,067,200
Reconstruction- Orchard-Design,Hankins(Street) - $858,632
Sidewalk Projects- City Council Capital(Street) - $730,000
Road Maintenance&Overlays (Street)- $600,000
Paint Machine (Street)- $385,000
Snow Plow/Salt Truck Combo (Street) - $190,000
Sidewalk Match Program(Street) - $150,000
Sidewalk Construction Projects (ADA Ramps)(Street) - $110,000
LED Retrofits/Improvement(Street Light) - $70,000
Signal Upgrades -FLIR Infrared Cameras(Street) - $66,000
Skid Steer(Street) - $55,900
Landscape Upgrade(Airport) - $45,000
Terminal Building-Exterior Paint(Airport) - $34,550
Focus Area 5—Environmental Community
2030 Vision: Twin Falls exists in an unparalleled natural setting that provides recreational
opportunities, solace and inspiration for residents and visitors alike. An on-going commitment to
maintaining the natural heritage acknowledges the significance placed upon this aspect of
community life by Twin Falls residents. The business community also recognizes the essential role
this commitment to our natural setting and proximity to outdoor activities plays in sustaining and
expanding the region's economic vitality.
The community's commitment to maintaining clean water and clean air continues to set Twin Falls
apart from those places allowed to degrade in the face of a growing population.
2017 Condition:The voters of Twin Falls,with an impressive 80%majority,approved a bond issue
to upgrade the City's wastewater treatment plant and associated infrastructure.The work authorized
nears completion ensuring the City's ability to meet its obligations under its discharge permit will
continue to be met in the face of unprecedented growth.
A limited recycling program continues in Twin Falls,even as the global recycling market continues
to struggle. While not as robust of a program as in previous years, it continues to provide benefit
to the community at large. City staff continues to monitor the situation and look for additional
means by which to enhance this service. Investment in the 600-acre Auger Falls Park in the Snake
River Canyon continues at a measured,but limited pace due to resource limitations.However,many
people find the minimal development situation as an asset for this large publicly owned space.
Access to the Auger Falls area is challenged by a growing traffic demand on an inadequate roadway
with conflicts increasing each year.
The industrial pretreatment plant serving the Lamb Weston facility had experienced a series of
sewage discharges exceeding permit limits.Negotiations among the company,the City, the Idaho
Department of Environmental Quality and the Twin Falls Urban Renewal Agency has seen
ownership and operational responsibility transferred to Lamb Weston. This unitary control of the
system has resulted in reduced discharges into Rock Creek.
As the community approaches the threshold of 50,000 in population, a new standard for pollution
loading from the City's storm drainage system will come into play. The City will need to meet
higher water quality standards at numerous points throughout the community. Much of the City is
served by aging and undersized storm water facilities and no dedicated funding source has been
identified for an effective response.
65
The City maintains a system for pressurized irrigation (PI) in parts,but not all, of the community.
The PI system, where employed, avoids using treated potable water to keep lawns green. A long-
term strategy leading to a more robust water conservation ethic will help the City make better use
of a scarce and increasingly costly commodity.
FY 2023 Capital(EC):
Hankins Pressure Zone Improvements (Water) - $3,054,750
Public Works Parking Lot(Water and Wastewater) - $1,200,000
Collection System Energy Dissipation Structure (Wastewater) - $1,000,000
Mainline Replacement(Water) - $500,000
Blue Lakes Check Valve Replacement(Water)- $360,000
Orchard and Hillcrest Drainage Improvements (Water) - $350,000
Misc. Retrofit and Piping Projects (Water) - $300,000
Golf Course PI Skid(Water)- $300,000
Mainline Maintenance(Wastewater)- $300,000
Meter Replacement(Water) - $200,000
Mainline Assessment(Water)- $120,000
Perrine Downstream Improvements(Water) - $107,000
Focus Area 6—Prosperous Community
2030 Vision: A consistent commitment ensuring community residents have access to employment
that supports personal and family well-being has resulted in a robust economy based upon the
traditional agricultural base of the region as well as an expanded economic base from new fields of
endeavor. A balanced focus by a variety of regional partners on preparing the local labor force to
effectively function in an era of changing skill requirements as well as on-going investment in
required infrastructure has allowed locally based businesses to expand as their business needs
dictate while accommodating new industries and businesses into the marketplace.
Twin Falls has continued to serve as the regional retail and professional service center for South
Central Idaho and North East Nevada.
2017 Condition: Significant investment in the City's wastewater treatment facility and
improvements to the water supply system have solved the community's capacity problems,at least
in the near-term. Capacity issues in the water distribution and sewage collection system remain
problematic in certain parts of the City.
A major investment in Downtown Twin Falls by the Twin Falls Urban Renewal Agency is
underway. Five blocks of Main Avenue have been fully renovated and utilities upgraded. The
Downtown Commons will be constructed adjacent to the new City Hall location at Main Avenue
and Hansen Street. New investment is being made in the buildings in the downtown area and
interest has been sparked among private developers in providing urban density housing in the areas
adjacent to downtown.Mechanisms for assisting existing businesses in the downtown with physical
improvements are desired as well as creating an organization to manage the maintenance and
programming issues of the areas as its popularity expands.
While the investment in the community by two large industrial concerns has boosted employment
and overall economic activity, this success has resulted in a severe labor shortage. A major focus
on both long and short-term strategies for developing the community's workforce is needed. This
may be best developed as part of a comprehensive economic development policy and plan
involving various segments of the community bringing their unique skills and needs to the table.
One major concern with a potential growing workforce is the current critical shortage of affordable
housing to meet even current demands. The issue is addressed in the City's Comprehensive Plan
66
but a concerted effort from all stakeholders will be required if an effective response is to be
developed to this problem that is faced by most cities in the western US.
Focus Area 7—Responsible Community(RC)
2030 Vision: The Twin Falls community has retained its human face as it has grown over time.
New residents are welcomed and made to feel part of the tightly knit community. A vital aging
population is an active segment of the population.
The community is actively engaged in the various public, private, civic, arts and religious
institutions serving the area through volunteerism and involvement in neighborhood and local
government activities.
2017 Condition: The City has continued its participation in the National Citizen Survey, seeking
direct input from the community on services provided. This survey is conducted every two years.
However,effective communication of City challenges and successes remains an elusive goal.Voter
turnout is low, reflecting national trends for local government. Improving that level of
communication is a goal of City officials.
The City has initiated a series of"City Fairs" held in association with other community events
allowing City departments to highlight current issues and events. These events have been well
attended and need to become a regular part of community dialogues.
There is broad recognition that the community needs identified in this planning process are
extensive and are beyond the capability of any individual institution. Strategies for creating
effective collaboration among those who have a stake in the outcomes are essential. A means to
better align the City's policy development process with the Strategic Plan might be considered.
Recognizing the on-going competition for limited funding for local government in Idaho, a
comprehensive financial plan, exploring all available sources and mechanisms will help support
the community dialogue moving toward implementation of the Plan elements.
There is widespread commitment to maintaining existing services and facilities while new demands
increase the competition for personnel and financial resources. Mechanisms should be in place to
honor commitments to on-going operations as choices are made for resource allocation.
The upcoming 2020 census will reflect that Twin Falls will have surpassed the 50,000 population
threshold. As the Central City in the Twin Falls Standard Micropolitan Statistical Area, that
threshold will have significant impact upon how the City does business. The impact of that
threshold will extend well beyond the corporate limits of the City of Twin Falls; the region was
designated a Metropolitan Statistical Area(MSA) in 2018. The designation of an MSA is the first
of many changes and requirements that will affect public entities within that area that will include
Twin Falls and Jerome as well as portions of the respective counties.It is important for the City,as
a regional leader,to develop a clear understanding of the impacts of this change in designation and
assist the other entities that may not be aware of the implications for them to prepare. The final
certification of the 2020 Census and the designation of an urban area will not occur until 2022,but
early notification and preparation will ensure an easier transition when the time comes.
Focus Area 8—Internal Organization(IO)
2030 Vision: The City of Twin Falls strives to carry out its mission with unquestioned integrity,
and the highest ethical standards. In its role as stewards of the community assets it focuses on the
proper use of available resources, continually assessing programs and processes to ensure
maximum effectiveness. In pursuit of shared obligation for community livability,opportunities are
67
made available to citizens for direct involvement in civic affairs and transparency in decision-
making.
In support of the desired effectiveness, the elected leadership works in close partnership with
appointed professionals carrying out clear policy directives.A high level of competency is provided
from a lean, properly compensated and respected core staff. Maximum effort is expended in
ensuring authorities granted through state legislation are maintained and expanded.
2017 Condition: The City's commitment to the "One City" concept remains the keystone of
organizational development efforts. Off-site training has been augmented by annual training
sessions in Twin Falls,bringing the relevant concepts to a larger audience at a more affordable cost.
The City has restructured its organization to better align its management staff to accomplish the
vision created in the Strategic Plan. A substantial commitment to creating and maintaining a
competitive compensation structure has helped the City retain talented and committed employees
who are dedicated to the values of the City organization. There is broad and clearly articulated
commitment to the service needs of the citizens.
All organizations, regardless of size and complexity, struggle with the need for effective internal
communication.This is especially important during periods of organizational change.A continuing
commitment to enhancing communication among all levels of the organization is essential for
continued success.
FY 2023 Capital(IO):
Computer and Cradlepoint Replacement(Various)- $233,172
Mobile Units (10) -Tablets,Mounts, City Works(Parks) - $55,000
Server Replacement-Rack Server(IT) - $28,000
Case Management Software(Legal) - $25,950
Industrial Carpet Cleaner(Custodial) - $10,799
City Hall Water Softener(Custodial) - $6,217
A full copy of the Strategic Plan is available at www.tfid.org/388/City-Strategic ig c-Plan. It details the
Goals, Initiatives, and Objectives associated with each Focus Area, and the Timeframe, Lead
Department, and Resources needed to accomplish them.
68
CAPITAL IMPROVEMENT PLAN
The City of Twin Falls has a separate Capital Improvement Fund to account for capital expenditures
and one-time special projects purchased for General Fund departments. These departments include
Administration, Planning and Zoning, Economic Development, Police, the Communications
Center,Fire,Building Safety,Engineering,Parks&Recreation,and Golf. Capital expenditures are
those greater than $5,000 with a useful life of at least 3 years. One-time special projects may be
less and are for items not typically purchased on an annual basis. Both capital and special projects
are funded with property taxes and intergovernmental shared revenues, along with grants and
impact fees.
The City of Twin Falls maintains a level of funding for capital purchases every year of
approximately $2 million, recognizing that cutting capital projects simply defers spending to a
future year, and potentially causes increases to repair and maintenance budgets.
Several funds have capital expenditures and special projects included within their fund. These
funds receive dedicated revenues or user fees to help pay for capital purchases.
• Street Fund-funding includes dedicated street monies and Idaho Power franchise fees
• Street Light Fund- funded primarily with Idaho Power franchise fees
• Library Fund - operated separately from the City, with a separate board; funded with
property taxes levied through the City
• Airport Fund - funding includes landing fees, concessionaire revenue, and support from
Twin Falls County
• Water Fund-funded primarily with user fees
• Wastewater Fund- funded primarily with user fees
• Pool Fund-funding includes user fees
• Dierkes Lake/Shoshone Falls Fund-funded with user fees and contributions
• Park Development Fund- funded with contributions from developers
Determining Funded Capital Projects:
The process to determine funded capital projects begins each February when the Long Term
Planning Committee(LTPC)meets. The committee is made up of employees from all departments
and levels of the City. Each member works with their department to provide a list of capital needs.
The items included are then presented by Strategic Plan Focus Area and discussed by the
committee. Information and feedback are taken back to departments for additional input. After
requests for all departments have been fully reviewed, the committee ranks each item as a 1 or 2.
Those ranked as a 1 are recommended to the City leadership team as items that should be funded
in the budget. In April, department heads submit official capital requests as part of the budget
process. These are discussed with the City Manager in department roundtable discussions held in
May. Soon after the City's leadership team and UP members participate in the Big Budget
Balancing Meeting. Capital items to include in the Recommended Budget are determined and
presented to City Council the first week of July.Budget presentations including capital projects are
made at the weekly City Council Meetings in July and August. Citizens have the opportunity to
share their input.City Council can add,remove,or adjust capital projects until the budget is adopted
near the end of August.
Impact of Capital Projects on Current and Future Operating Budgets:
While capital and operating budgets can be viewed separately, they are linked by the fact capital
projects may affect current and future operating budgets by requiring additional and potentially
ongoing personnel, supply,repair,maintenance,utility, or equipment expenses.Alternatively,
69
some projects may create savings or serve as sources of additional revenue. When department
capital needs are presented to the LTPC, the expected effects on operating budgets are discussed
and considered when determining which projects will be recommended to the City leadership team
for funding.It is recognized future resources are being committed and will be unavailable for other
uses. The expected changes to operating budgets are incorporated into the Long Range Financial
Plan(5 years).
Significant nonrecurring capital projects are those that require substantial use of cash reserves, a
bond, or have significant ongoing operational costs. Examples would be purchase and renovation
of a new City Hall, or building an additional Fire Station. For FY 2023,the City of Twin Falls has
one significant nonrecurring project. It is the $3,054,750 Hankins Pressure Zone Improvement
project in the Water Fund, which is partially funded with reserves. The project will move the
pressure zone to the north and west. This will take pressure off the Harrison Pump Station, and
allow for additional development in the area. The improvement should improve efficiency and
reduce the cost of pumping,but with a recent change to the meter associated with the area,it is hard
to estimate the dollar savings at this time. Also of note, the City started working on building two
replacement Fire Stations in FY 2022. One of the stations is being built with a lease purchase
agreement, so there is an associated lease payment in the FY 2023 budget. The cost to operate the
stations is not expected to change. The remainder of FY 2023 capital expenditures are for both
recurring and nonrecurring projects and new or replacement equipment that do not require, do not
provide, and will not save significant operating funds in the current or future budgets. Some of the
capital items will have relatively small effects on the department operating budgets. They are
summarized in the table below:
FY 22-23 Capital Projects Operating Impact Projected Annual Amount
AXON-Interview Room Recording System Annual Cost $18,575
License Plate Cameras(10) Annual Subscription Cost $12,000
Mobile Units(10)-Tablets,Mounts,City Works Annual Service for Cradlepoints $4,800
LunarThermal Imagers and Accountability Software Annual Software Cost $3,600
Case Management Software Annual Software Cost $2,700
NEWCL2 Machines-Harrison,Airport,Blending,Wills Reduction in Chemical Supplies -$400
Golf Course PI Skid Reduced Power Cost for Pumping -$1,284
Harmon Park Tennis Courts(West)-Removal&
Reduced Maintenance Cost(Average over 20Years) -$2,240
Replacement with Post-Tension Concrete
Industrial Carpet Cleaner Eliminates Annual Expense for Carpet Cleaning -$7,600
Hybrid Patrol Cars(4) Fuel Savings -$10,600
Total $19,551
The next two pages have a detailed listing of FY 2023 capital projects for all departments.
70
City of Twin Falls
Capital Expenditures
Fiscal Year 22-23
Department Strategic Plan# Priority Description Amount Recurring
City Manager RC7.1 1 Strategic Plan Update $50,000 No
City Manager Total $50,000
Legal 101.1.1 1 Case Management Software $25,950 No
Legal 101.1.1 1 New Position Equipment $4,202 No
Legal Total $30,152
Information Technology 101.1.1 1 Computer Replacement $203,052 Yes
Information Technology 101.1.1 1 Server Replacement-Rack Server $28,000 Yes
Information Technology 101.2.1 1 Innovation Room AV Upgrades-Data Cart,TV,Audio $3,500 No
Information Technology Total $234,552
Police SCl 1 Patrol Vehicles(4) $270,000 Yes
Police SC1.1.1 1 Patrol Equipment $17,000 Yes
Police SC1.1.1,SC1.1.2 1 Firearms Range Improvements $150,000 No
Police SC1 1 Bomb Suit Replacement $45,000 No
Police SC1.1.1 1 SWAT-Plates for Tactical Vests $22,000 No
Police SC1.1.1 1 AXON-Interview Room Video/Audio Recording System $18,575 No
Police SC1 1 SWAT-Monocular Night Vision Goggles(4) $15,000 No
Police SC1.1 1 Red Dot Optics and Holsters(21) $13,020 No
Police SC1.1.1,SC1.5.1,SC1.5.2 1 License Plate Cameras(10) $12,000 No
Police Total $562,595
Fire SC1 1 Fire Station 2-Lease Payment $647,875 Yes
Fire SC1.1.1 1 Fire Department Equipment $15,000 Yes
Fire SCl 1 Lunar Thermal Imagers and Accountability Software $61,000 No
Fire SC1.1.1 1 Training Facility-Furniture,Fixtures,Equipment $20,000 No
Fire SCl 1 Ventilation Capable Saws $8,735 No
Fire 101.1.1 1 New Position Equipment $5,000 No
Fire Total $757,610
Building Safety SC1.1,SC1.7 1 Vehicle Replacement $30,000 No
Building Safety Total $30,000
Custodial 101.2.1 1 Industrial Carpet Cleaner $10,799 No
Custodial 101.2.1 1 City Hall Water Softener $6,217 No
Custodial Total $17,016
Engineering 101.1.1 1 New Position Equipment $3,020 No
Engineering Total $3,020
Parks HC1.1.4 1 Facility Enhancement-Frontier,Sunrise,Harrison $350,000 Yes
Parks HC1.1.3 1 Parking Lot Maintenance $210,000 Yes
Parks AC2.3.1 1 Trail Maintenance-Fence,Asphalt,Repair $50,000 Yes
Parks HC1.1.4 1 Donation Support Projects $20,000 Yes
Parks HC1.1.4 1 Facility Enhancement Plan Development $5,000 Yes
Parks HC1.2.1 1 Harmon Park Tennis Courts(West)-Removal&Replacement $190,000 No
Parks 101.1.1 1 Mobile Units(10)-Tablets,Mounts,City Works $55,000 No
Parks HC1.1.3 1 Service Truck(3/4Ton) $50,000 No
Parks HC1.1.4 1 Baxter Dog Park Plan-City Council Capital $40,000 No
Parks HC1.1.3 1 Pickup(F150) $35,000 No
Parks HC1.1.3 1 Salt Spreader $6,000 No
Parks Total $1,011,000
Recreation HC1.2.1 1 Program Equipment $25,000 Yes
Recreation HC1.1.3 1 Recreation Facility Maintenance $25,000 Yes
Recreation Total $50,000
Golf HC1.1.3 1 Multi Pro Sprayer $38,365 No
Golf HC1.1.3 1 Kubota F2690E60"Deck Trim Mower $19,500 No
Golf Total $57,865
Misc. 1 City Council Capital:Parks-$40,000,Transfer to Street Fund-$730,000 $730,000 Yes
Misc. RC3.2 1 Contingency $150,000 Yes
Misc. LC,PC 1 Public Art Funding $6,400 Yes
Misc.Total $886,400
Total Capital Improvement Fund $3,690,210
Less:Transfers to other funds -$730,000
Total Capital Improvement Fund less Transfers $2,960,210
Street AC2.1.1 1 Seal Coating-Zone 3 $1,248,000 Yes
Street AC2.1.1 1 Reconstruction-Orchard(Design),Hankins $858,632 Yes
Street AC2.1.1 1 Road Maintenance&Overlays $600,000 Yes
Street AC2.2.2 1 Sidewalk Match Program $150,000 Yes
Street AC2.2.2,SC1.1.6 1 Sidewalk Construction Projects(ADA Ramps) $110,000 Yes
Street 101.1.1 1 Computer Replacement $3,750 Yes
Street AC2.2 1 Sidewalk Projects-City Council Capital $730,000 No
Street AC2.1.3 1 Paint Machine $385,000 No
Street AC2.2.4 1 Snow Plow/Salt Truck Combo $190,000 No
Street AC2.1.3 1 Signal Upgrades-FUR Infrared Cameras $66,000 No
Street AC2.1.1 1 Skid Steer $55,900 No
Street AC2.1.3 1 Signal UPS(Uninterruptible Power Supply) $7,500 No
Street Total $4,404,782
71
City of Twin Falls
Capital Expenditures
Fiscal Year 22-23
Department Strategic Plan# Priority Description Amount Recurring
Street Light AC2.1.3 1 LED Retrofits/Improvements $70,000 Yes
Street Light Total $70,000
Library LC2 1 Replacement of Main Air Handling Unit $130,000 No
Library Total $130,000
Airport AC3.1 1 Restaurant Equipment/Furnishings $10,000 Yes
Airport PC3.2 1 Airport 75th Anniversary Event $50,000 No
Airport AC3 1 Landscape Upgrade $45,000 No
Airport AC3 1 Terminal Building-ExteriorPaint $34,550 No
Airport AC3.1 1 Green Belt Mower Replacement $18,900 No
Airport AC3 1 Wildlife Management Equipment $15,000 No
Airport Total $173,450
CDBG HC1.1.4,RC7.1 1 City Park Upgrades $500,000 No
CDBG Total $50 ,000
Airport Construction AC3.1 1 Construction Projects $1,067,200 Yes
Airport Construction Total $1,067,2W
Water Supply 101.1.1 1 Computer Replacement-Cradlepoints $5,000 Yes
Water Supply EC2.3.4 1 Hankins Pressure Zone Improvements $3,054,750 No
Water Supply EC2.3.4 1 Blue Lakes Check Valve Replacement $360,000 No
Water Supply EC2.3.4 1 New CL2 Machines-Harrison,Airport,Blending,Wills $25,000 No
Water Supply EC2.3.4 1 Water Storage Tank Cleaning $25,000 No
Water Supply Total $3,469,750
Pressurized Irrigation EC2.2.9 1 Misc.Retrofit and Piping Projects $300,000 No
Pressurized Irrigation EC2.2.9 1 Golf Course PI Skid $300,000 No
Pressurized Irrigation EC2.2.9 1 Orchard Drainage Improvements $200,000 No
Pressurized Irrigation EC2.2.9 1 Hillcrest Drainage Improvements $150,000 No
Pressurized Irrigation EC2.2.9 1 Perrine Downstream Improvements $107,000 No
Pressurized Irrigation EC2.2.9 1 Measurement Devices-Fillmore,Aspenwood,Fieldstone $50,000 No
Pressurized Irrigation EC2.2.9 1 Thomson Park PI Station Filter $15,000 No
Pressurized Irrigation Total $1,122,000
Water Distri bution EC2.3.1,EC2.3.4 1 Mainline Replacement $500,000 Yes
Water Distribution EC2.3.1,EC2.3.4 1 Meter Replacement $200,000 Yes
Water Distribution EC2.3.4 1 ADA Ramp Replacemenrt $30,000 Yes
Water Distribution 101.1.1 1 Computer Replacement-Cradlepoints $10,000 Yes
Water Distribution EC2.3.4 1 Public Works Parking Lot $600,000 No
Water Distribution EC2.3.1,EC2.3.4 1 Mainline Assessment $120,000 No
Water Distribution EC2.3.6 1 Deactivation of Lawn Taps $100,000 No
Water Distribution EC2.3.4 1 Leak Detection Equipment $20,000 No
Water Distribution Total $1,580,000
Wastewater Collection EC2.3.6 1 Mainline Maintenance $300,000 Yes
Wastewater Collection 101.1 1 Computer Replacement-Cradlepoints $7,500 Yes
Wastewater Collection EC2.3.4 1 Public Works Parking Lot $600,000 No
Wastewater Collection EC2.3.6 1 Manhole Rehab(Liners)-High Corrosion Areas $50,000 No
Wastewater Collection EC2.3.4,EC2.3.5 1 Skid Steer(Replacement) $45,000 No
Wastewater Collection EC2.3.4,EC2.3.5 1 Communication Headsets $7,500 No
Wastewater Collection EC3.3.4,EC3.3.5 1 Crane for Maintenance Truck $7,000 No
Wastewater Collection Total $1,017,000
Wastewater Treatment EC2.3.4 1 Small Capital Projects $75,000 Yes
Wastewater Treatment EC2.3.1,EC2.3.4 1 Collection System Energy Dissipation Structure $1,000,000 No
Wastewater Treatment EC2.3.4 1 Wastewater Treatment Facility Plan Update $250,000 No
Wastewater Treatment EC2.3.9 1 SCADA Upgrades $75,000 No
Wastewater Treatment EC2.3.4,EC2.3.6 1 Headworks-Heater Replacement $75,000 No
Wastewater Treatment EC2.3.4 1 Tertiary Treatment-UV Bulbs,Sleeves,Valves&Hoses $60,000 No
Wastewater Treatment EC2.3.4 1 Headworks-Condition Assessment $50,000 No
Wastewater Treatment EC2.3.4 1 Lab Equipment Replacement $25,000 No
Wastewater Treatment Total $1,610,000
Pool SC2.1 1 Parking Lot and Deck Lighting $40,000 No
Pool HC1.1.4 1 Facility Enhancement-Shade Structure,Floating Fitness Mats $18,000 No
Pool HC1.1.3 1 Facility Maintenance-Doors,Circulation Piping,Acid System $18,000 No
Pool Total $76,000
Shop 101.1.1 1 Computer Replacement $3,870 Yes
Shop Total $3,870
Seizures&Restitution SCl 1 Cellphone Forensics $30,000 No
Seizures&Restitution SCl 1 Canine $11,000 No
Seizures&Restitution Total $41,000
Grand Total for AI I Funds $18,955,262
Less:Transferto otherfunds -$730,000
Grand Total for All Funds less Transfers $18,225,262
72
EXPENDITURES
EXPENDITURES IN ALL FUNDS
Expenditures in this budget are classified under one of five major categories: Personnel,
Maintenance and Operations, Capital, Debt Service, and Transfers. The graph below shows the
relative percentage of FY 2023 budget expenditures for the five major categories in all funds
combined.
Expenditures by Category -All Funds
Transfers
Debt Service 6.8%
5.1%
Capital
21.6% Personnel
43.1%
Maintenance
and Operations
23.4%
In most government agencies,personnel costs(salaries,wages and benefits)normally represent the
largest of the expenditure categories. While municipal governments also devote a large amount of
their resources to personnel, the significant investment in infrastructure drives the percentage of
the budget devoted to operating and capital costs higher than most other government agencies.
EXPENDITURES IN GENERAL FUND
Using the same classification of expenditure types(less Debt Service),the percentages of budgeted
expenditures for the General Fund are shown below. When analyzing General Fund expenditures
by category in comparison to all funds as a whole, Personnel costs are a much higher percentage,
and Capital a much lower percentage, as the General Fund spends relatively less for capital
improvements, infrastructure,and equipment.
Expenditures by Category - General Fund
Transfers
Capital 2.7%
7.9%
Personnel
Maintenance and"""� 76.3%
Operations
13.1%
73
PERSONNEL EXPENDITURES IN ALL FUNDS
Focus area 8 of the City's 2030 Strategic Plan states, "The City of Twin Falls strives to carry out
its mission with unquestioned integrity, and the highest ethical standards...In support of the
desired effectiveness, the elected leadership works in close partnership with appointed
professionals carrying out clear policy directives.A high level of competency is provided from
a lean,properly compensated and respected core staff."
As we work to realize this vision statement, the City of Twin Falls strives to provide existing
employees with the equipment, technology, infrastructure, and financial incentives necessary for
them to complete their tasks and responsibilities in an efficient and effective manner. In addition,
we recognize the importance of providing our employees with a competitive total compensation
package and our responsibility to do so. In an effort to meet an ever-increasing workload, citizen
expectations,and legislated requirements,several requests were made by department leaders to add
employees to our workforce. One more request for a new employee was made than we were able
to include in the proposed budget. However, the fact that the position was not included does not
mean it isn't still needed. Therefore,we want to make sure we include all the positions requested,
but not funded.
FY 2023 Requested Position—Not Funded
• Parks Lead Operator
o 1 FTE
o $87,568 Fully Burdened Cost(Salary,Payroll Taxes,Benefits)
o Tax Supported Fund
The City has a philosophy of adding full-time employees only when "need" and "sustainability"
can be demonstrated. The City has an estimated population of 53,213. Based on that estimate, it
has 5.97 employees per 1,000 of population. However, as the regional and urban center for a
geographic area having a population of nearly 265,000, the City's daily census population grows
to an estimated 100,000. This daily increase causes the number of City employees per 1,000 of
population to drop to 3.18.
The City of Twin Falls FY 2022 budget included a total of 317.5 full-time professionals working
to deliver services to the citizens of Twin Falls. The FY 2023 budget recognizes several employee
additions,reductions, and adjustments. These changes are each discussed below:
• The City payroll clerk is being reassigned from the Finance Department to the Human
Resources Department to better align with departmental duties. There is no change to the
total employee count associated with this adjustment.
• Four meter reader positions are being reassigned from the Utility Services Department to
the Water Distribution Department to better align with departmental duties. There is no
change to the total employee count associated with this adjustment.
• A Code Enforcement Officer position is being upgraded to an Animal Control CSO-11
position. The upgraded position will allow the employee to be cross trained and able to
provide a broader range of services to the community. There is no change to the total
employee count associated with this adjustment.
• The Environmental Engineer position is being moved from Engineering Department to
Wastewater Treatment Department to better align with departmental duties. There is no
change to the total employee count associated with this adjustment.
74
• The Administrative Assistant position in the Planning&Zoning Department is being
eliminated. The department has reassigned the duties to other employees,making the
position no longer necessary. There is a reduction of 1 FTE associated with this change.
• A Planning Technician position is being added to the Planning&Zoning Department.
The position is being added primarily to administer the City's new Community
Development Block Grant(CDBG)program with funding from Housing and Urban
Development(HUD). There is an addition of 1 FTE associated with this change.
• A Deputy Prosecuting Attorney position is being added to the City Attorney's Office.
The prosecution workload in the department was more than the current two Deputy
Prosecuting Attorneys could manage. There is an addition of 1 FTE associated with this
change.
• A Traffic Technician position is being added to the Engineering Department. The current
Traffic Technician has more work that can be completed by one employee. There is an
addition of 1 FTE associated with this change.
• A Water Operator position is being added to the Water Distribution Department. The City
has seen a large increase in the number of"dig line"requests due the amount of
development in the community. The position is needed to provide an additional employee
to perform water line location services to support development. There is an addition of 1
FTE associated with this change.
• A Deputy Fire Chief position is being added to the Fire Department.As the City and the
Department have grown,the Battalion Chiefs have had to become more operational in
their daily duties,reducing the amount of time they can dedicate to assisting the Fire
Chief with the administrative workload. The position is being added to provide a
dedicated administrative employee so that the Battalion Chiefs can focus more on their
operational duties,where they are needed. There is an addition of 1 FTE associated with
this change.
• Four Police Officer positions are being added to the Police Department. The City recently
received a COPS grant to help add Police Officers to the workforce. As the community
grows,more police officers are needed to help patrol the City streets and respond to calls
for service. There is an addition of 4 FTEs associated with this change.
Full-Time Equivalents (Budget) - All Funds
340 312.00 313.25 317.50 325.50
290.63 295.00
320 305.75
300
280
260 /
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
For FY 2023,a net total of 8.0 Full-Time Equivalents are being added to the budget.These additions
bring the FTE count for the City of Twin Falls to 325.5.The other increased expenditures associated
with personnel in the FY 2023 budget include:
• A performance-based salary adjustment for all employees(5.0%)
• A one-time compensation payment of$2,000 for each FTE
• A 2.0%increase to the salary tables
• A 11.4%Increase for health care insurance funding
75
FULL TIME EQUIVALENT SUMMARY - BUDGET
Total Full Time Equivalents ( FTEs)
FYE FYE FYE
Funds Departments 2021 2022 2023 Change
Tax Supported Funds:
General Fund: City Manager 6.00 6.00 6.00 -
Finance 6.00 6.00 5.00 (1.00)
Legal 4.00 4.00 5.00 1.00
Planning&Zoning 5.00 5.00 5.00 -
Code Enforcement 3.75 4.00 3.00 (1.00)
Economic Development 2.00 2.00 2.00 -
Human Resources 3.00 4.00 5.00 1.00
Information Technology 10.00 11.00 11.00 -
Police 97.00 97.00 101.00 4.00
Communications Center 13.00 13.00 13.00 -
Animal Control 2.00 2.00 3.00 1.00
Fire 47.50 47.50 48.50 1.00
Bu i I d i ng Safety 8.50 9.50 9.50 -
Custodial 1.50 1.50 1.50 -
Engineering 14.25 14.00 14.00 -
Parks 12.67 12.67 12.67 -
Recreation 4.33 4.33 4.33 -
General Fund Sub-Total 240.50 243.50 249.50 6.00
Street Fund 16.00 16.33 16.33 -
Airport Fund 9.50 9.50 9.50 -
Pool Fund 2.75 2.00 2.00 -
iTotal Tax Supported Funds: 268.75 271.33 277.33 6.00
Enterprise Funds:
Water Fund: Water Supply 4.00 5.00 5.00 -
Water Distribution 16.00 16.83 21.83 5.00
Util ity Services 9.50 9.50 5.50 (4.00)
Water Fund Sub-Total 29.50 31.33 32.33 1.00
Wastewater Fund Wastewater Collection 9.75 9.83 9.83 -
_ Wastewater Treatment 0.00 0.00 1.00 1.00
Dierkes/SSF 0.25 0.00 0.00 -
Total Enterprise Funds: 39.50 41.17 43.16 2.00
Internal Service Funds:
Shop Fund 5.00 5.00 5.00 -
Total Internal Service Funds: 5.00 5.00 5.00 -
Grand Total - All Funds: 313.25 317.50 325.50 8.00
FYE 2023 Additions: Deputy Prosecuting Attorney Deputy Fire Chief
Police Officers(4) -COPS Grant Traffic Technician (Engineering)
P&Z Technician Water Operator
FYE 2023 Reduction: P&Z Adminstrative Assistant
FYE 2023 Adjustment: Payroll Clerk from Finance to Human Resources
Code Enforcement Officer to Animal Control CSO II
Environmental Engineer from Engineering to Wastewater Treatment
Lead Worker and Operators(3) from Utility Services to Water Distribution
76
MAINTENANCE AND OPERATION EXPENDITURES IN ALL FUNDS
This category includes funding for a wide range of typical activities, including office supplies,
fuels, electricity, travel, training, uniforms, building/equipment repair and maintenance, and
expenditures for durable goods. The City makes allocations in these areas that are based on actual
expenditures from previous fiscal years, economic trends, and the municipal cost index.
The FY 2023 budget allocates $19,744,308 to cover expenses associated with maintenance and
operations. In comparison, the allocation for FY 2022 was $18,373,304. This is an increase of
$1,371,004 (7.46%) across all funds. The primary reason for the change is an increased cost for
supplies and serves, as reflected by a Municipal Cost Index(MCI)that increased 11.99%over the
first six months of FY 21-22. CDBG amounts budgeted under M&O lines in FY 2020 and FY
2021 are not included in the totals.
Maintenance & Operations - All Funds
(Budget)
$19,744,308
$20,000,000
$18,373,304
$17,567,910$17,914,208$17,500,303
$18,000,000 $16,837,168
$16,453,344
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
77
CAPITAL EXPENDITURES IN ALL FUNDS
Capital improvements are investments made in our infrastructure. Six of the eight primary focus
areas in the City of Twin Falls 2030 Strategic Plan are considered "capital dependent." Capital
financing is necessary for the ongoing development, expansion, maintenance, and repair of these
capital assets, recognizing the critical value of civil infrastructure to the economic, aesthetic, and
functional viability of the City.
The City of Twin Falls owns and maintains a diverse collection of assets and facilities, which
include:
• 103 buildings and structures throughout Twin Falls, ranging from the Magic Valley
Regional Airport to administrative buildings;from police and fire stations to water delivery
and treatment structures;
• 1,476 acres of open spaces and developed park lands,including world-class amenities such
as Auger Falls, Shoshone Falls and Dierkes Lake;
• 640 lane miles to maintain.
A small sampling of the capital initiatives that have been funded in this budget include: making
improvements to our water, wastewater and transportation systems; improving our trail systems;
making miscellaneous park improvements; rotating our fleet,vehicles,machinery and equipment;
improvements to the city's golf course; and repair and replacement of sidewalks.
As demonstrated by the partial list above, the ongoing development, expansion,maintenance, and
repair of these capital assets is necessary,recognizing the critical value of civil infrastructure to the
economic,aesthetic,and functional viability of the City.For accounting purposes and based on best
practices recommendation of the Government Finance Officers Association (GFOA), the City of
Twin Falls capitalizes acquisitions and improvements that are durable and in excess of$5,000. In
total, the FY 2023 budget allocates $18,225,262 to fund needed, critical, and desired capital
improvements, one-time equipment purchases and projects, and community amenities. Compared
to the FY 2022 budget of$11,170,216,this is an increase of$7,055,046, or 63.16%. The increase
is primarily due to total capital projects in the Water Fund increasing by$4,919,975.
Capital Expenditures - All Funds
(Budget)
$20,000,000 $15,784,592 $17,169,070 $18,225,262
$15,000,000 $12,780,353 $12,131,313 $12,855,639 $11,170,216
$10,000,000
$5,000,000
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
As illustrated in the graph above, the City of Twin Falls has budgeted $100,116,445 for capital
expenditures since 2017. In addition (not included in graph), since 2012, $57,466,359 has been
spent on Wastewater Treatment Plant Improvements ($45,570,000), City Hall ($7,732,252), and
the Public Safety Complex($4,164,107).
78
FUND-DEPARTMENT MATRIX
Governamental Funds
General Fund Capital Project Funds Permanent Funds
Capital Historic Airport Park Drug
Department Functional Unit General Improvement Preservation Construction Development Impact Fee CDBG Seizure Fireworks
City Council Administration ✓ ✓
City Manager Administration ✓ ✓
Finance Administration ✓ ✓
Legal Administration ✓ ✓
Planning&Zoning Comm,Development ✓ ✓
Code Enforcement Public Safety ✓ ✓
Economic Development Comm.Development ✓ ✓
Human Resources Administration ✓ ✓
Information Technology Administration ✓ ✓
Police Public Safety ✓ ✓
Communications Center Public Safety ✓ ✓
Fire Public Safety ✓ ✓
Building Inspections Comm.Development ✓ ✓
Animal Control Public Safety ✓ ✓
Custodial Public Works ✓ ✓
Engineering Public Works ✓ ✓
Parks Comm.Development ✓ ✓
Recreation Comm.Development ✓ ✓
Golf Comm.Development ✓ ✓
Historic Preservation Comm.Development ✓
Airport Construction Public Works ✓
Park Development Comm,Development ✓
Impact Fee Comm.Development ✓
CDBG Comm.Development ✓
Drug Seizure Public Safety ✓
Fireworks Comm.Development ✓
Special Revenue Funds
Department Functional Unit Street Airport Library Street Light Pool
Street Public Works ✓
Street Light Public Works ✓
Library Comm.Development ✓
Airport Public Works ✓
Pool Comm.Development ✓
Major Funds Non-Major Funds
79
Proprietary Funds
Enterprise Funds Internal Service Funds
Common Shoshone Insurance-
Area Falls- Risk
Department Functional Unit Water Wastewater Sanitation Maintenance Dierkes Lake Management Shop
Water Supply Public Works ✓
Pressurized Irrigation Public Works ✓
Water Distribution Public Works ✓
Utility Services Public Works ✓
Wastewater Collections Public Works ✓
Wastewater Treatment Public Works ✓
Sanitation Public Works ✓
Common Area Maintenance Comm.Development ✓
Shoshone Falls-Dierkes Lake Comm.Development ✓
Insurance-Risk Management Administration ✓
Shop Public Works ✓
Major Funds Non-Major Funds
Basis of Accounting:
For Financial Statement purposes,Government-Wide Statements are prepared using the full accrual basis of accounting for all Funds.
Fund Financial Statements are prepared using the modified accrual basis of accounting for Governmental Funds, and the full accrual
basis of accounting for Proprietary Funds.
Basis of Budgeting:
For Budget purposes,both Governmental and Proprietary Funds use the modified accrual basis of accounting.
Compared to the full accrual basis,the major differences for the modified accrual basis used for budgeting are:
• Fixed assets(capital items and equipment more than$5,000)are not depreciated.The total cost is used for budget and expenditure purposes,
• Debt is budgeted and expenditures are made based on scheduled principal and interest payments.
80
EXPENDITURES BY FUND
Budgeting is the "life-blood" of government. Through the budgeting process, revenues received
from all sources—tax collections,user-fees,and federal and state grants,etc.—are transformed into
tangible goods and services. Through the act of budgeting, the Council sets goals and establishes
priorities for the upcoming year that help advance the City's overall strategic planning objectives,
while being mindful of the future advantages or consequences.
The most commonly recognized government activities are conducted through Governmental
Funds. The Governmental Fund umbrella includes the following funds: General, Street, Street
Light, Airport, Library, Capital Improvement, Pool, Insurance, and Fireworks. Revenues in these
funds are derived primarily from property taxes, licenses and permits, intergovernmental grants,
shared revenues from the state of Idaho (sales tax, gas tax, etc.) and Twin Falls Highway District,
and federal entitlements. The governmental funds include funding to support personnel,
maintenance and operations, contractual services, equipment acquisitions, and capital construction
projects.
Enterprise Funds account for services financed through the assessment of user fees. The main
goal or purpose of these business-like funds is to provide services to customers at a price that will
cover both the current cost of operations and the purchase and maintenance of necessary capital
assets. The City has five separate and distinct Enterprise Funds, which include the City's Water
(Supply, Distribution, Pressurized Irrigation and Utility Services), Wastewater (Collection and
Treatment), Sanitation, Dierkes/Shoshone Falls, and Common Area Maintenance Funds.
Other Non-Major Funds account for capital project, internal service, and miscellaneous funds.
Included are the Impact Fee, Historic Preservation, Airport Construction, Shop, Seizures &
Restitution, and CDBG Funds.
Expenditures by Fund Type - FY 2023
Other Non-Major Funds
(Non-Tax Supported
$2,932,742(3.48%)
Enterprise Funds
(Non-Tax Supportedj�
$30,879,859(36.60%)
Governmental Funds
(Tax Supported)
$50,553,629(59.92%)
81
TAX SUPPORTED FUNDS
GENERAL FUND AND CAPITAL IMPROVEMENT FUND
The General Fund is the chief operating fund of the city, and is used to account for all financial
resources except those required by Generally Accepted Accounting Principles (GAAP) to be
accounted for in other funds. The General Fund supports many departments, programs, and
contracts, which include City Council, the City Manager's Office, Finance, Legal, Planning and
Zoning, Economic Development, Human Resources, Information Technology, Police, Fire,
Building Safety, Animal Control, Custodial, Engineering, Parks & Recreation, and Golf. The
Capital Improvement Fund is used for all General Fund department capital expenditures and capital
transfers to other funds. For FY 2023,the budget for General and Capital Improvement(CI)Fund
expenditures and transfers totals $37,618,352, which is an increase of$3,103,129 (9%) compared
to the FY 2022 total of$34,515,223.
Listed below is a summary of the major issues addressed in the budget and issues of interest to the
City Council,staff and citizens we collectively serve through the General and Capital Improvement
Funds. The majority of significant changes in operational budgets are due to increases for salaries
and the cost of health insurance.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
City Council Total $4,482 $149,508
Operations $4,482 $149,508
Capital $0 $0
City Manager Total $60,636 $1,274,102
Operations $10,636 $1,224,102 Addition of Citizen Survey(now annual).
Capital $50,000 $50,000 $50,000-Strategic Plan Update
Finance Total -$46,179 $848,608
Operations -$30,579 $848,608 Payroll Clerk moved from Finance to HR.
Capital -$15,600 $0
Legal Total $190,913 $733,243
Operations $160,761 $703,091 Addition of a Deputy Prosecuting Attorney.
Capital $30,152 $30,152 $25,950-Case Management Software
Planning&Zoning
Total $37,503 $562,491
Addition of P&Z Tech, removal of Admin.
Operations $36,016 $555,883 Assistant.
Capital $0 $0
Transfer $1,487 $6,608
Code Enforcement
Total -$83,312 $318,344
Code Enforcement Officer position moved to
Operations -$84,808 $311,692 Animal Control (CSO II).
Capital $0 $0
Transfer 1 $1,496 1 $6,652
82
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Economic
Development Total -$10,945 $306,507
Operations -$10,945 $306,507
Capital $0 $0
Human Resources
Total $99,110 $763,678
Operations $102,725 $763,678 Payroll Clerk moved from Finance to HR.
Capital -$3,615 $0
Information
Technology Total $197,304 $3,161,530
Operations $151,428 $2,918,036 Additional software and phone services.
Capital $43,864 $234,552 $203,052-Computer Replacement
$28,000-Server Replacement- Rack Server
Police Total $1,275,406 $12,750,091
Operations $869,531 $12,053,802 Addition of Patrol Officers(4)-COPS Grant.
Capital $376,895 $562,595 $270,000- Patrol Vehicles(4)
$150,000- Firearms Range Improvements
$45,000- Bomb Suit Replacement
Transfer $28,980 $133,694
Communications
Center Total -$278,631 $1,327,697
Operations $7,364 $1,327,697
Capital -$285,995 $0
Fire Total $1,139,005 $7,117,286
Operations $418,331 $6,341,613 Addition of a Deputy Fire Chief.
Capital $716,610 $757,610 $647,875 - Fire Station 2 Lease Payment
Transfer $4,063 $18,062
Building Safety
Total $44,425 $1,051,383
Operations $36,396 $1,007,918
Capital $5,000 $30,000 $30,000-Vehicle Replacement
Transfer $3,029 $13,464
Animal Control
Total $14,773 $576,503
Code Enforcement Officer position moved to
Operations $94,773 $576,503 Animal Control (CSO II).
Capital -$80,000 $0
Transfer $0 $0
83
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Custodial Total $25,906 $153,201
Operations $8,890 $136,185
Capital $17,016 $17,016 $10,799 Industrial Carpet Cleaner
$6,217-City Hall Water Softener
Engineering Total -$40,727 $1,846,736
Addition of Traffic Technician, Environmental
Operations -$49,237 $1,819,310 Engineer moved to the Wastewater Fund
Capital $3,020 $3,020 $3,020- New Position Equipment
Transfer $5,490 $24,406
Parks Total $491,568 $2,814,600
Operations $68,339 $1,749,241
$350,000- Facility Enhancement- Frontier,
Capital $411,000 $1,011,000 Sunrise, Harrison
$210,000- Parking Lot Maintenance
$190,000- Harmon Park Tennis Courts-
Removal & Replacement
Transfer $12,229 $54,359
Recreation Total $68,553 $906,606
Operations $56,518 $847,560
Capital $10,000 $50,000 $25,000- Program Equipment
$25,000- Recreation Facility Maintenance
Transfer $2,035 $9,046
Golf Total -$52,135 $57,865
Operations $0 $0
Capital -$52,135 $57,865 $38,365- Multi Pro Sprayer
$19,500- Kubota F2690E 60" Deck Trim
Mower
AIRPORT FUND&AIRPORT CONSTRUCTION FUND
Operational costs of the Magic Valley Regional Airport are cooperatively funded by the City of Twin
Falls and Twin Falls County. Construction projects are funded with entitlements from the Federal
Aviation Administration.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Airport Total $116,750 $1,921,352
Operations $99,568 $1,277,465
Capital -$33,800 $173,450 $50,000-Airport 75th Anniversary Event
$45,000- Landscape Upgrade
$34,550-Terminal Building- Exterior
Paint
Transfer $50,982 $470,437
84
Airport
Construction Total -$553,000 $1,067,200
Operations $0 $0
Capital -$553,000 $1,067,200 Airport Construction Projects.
LIBRARY FUND
The City of Twin Falls Library Fund receives its funding through the collection of property taxes. The
Library Fund's mill levy,which is a part of the total mill levy assessed to Real and Personal Property
located within the City's corporate limits,has a cap set by state statute.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Library Total $53,884 $2,210,486
Operations $91,884 $2,080,486
$130,000-Replacement of Main Air
Capital -$38,000 $130,000 Handling Unit
STREET FUND&STREET LIGHT FUND
In accordance with the City's strategic plan, the City Council and city staff have made transportation
and roadway funding a priority.Being an Accessible Community is one of the eight primary focus areas
described in the City's 2030 Strategic Plan.
The vision for this Accessible Community focus area states: "Through effective planning and timely
investment, the Twin Falls area has kept pace with the mobility requirements of an expanding and
changing population.An integrated and balanced system of transportation modes including bicycles and
pedestrians, as well as a modern public transportation system which supports the traditional street and
highway vehicle users.A commitment to high levels of maintenance of these systems ensures the long-
term integrity of the public investments made and maximizes the convenience of those dependent upon
the proper functioning of these systems..." The FY 2023 budget will allow the City to remain an
"Accessible Community"and continue to take the strides to realize the articulated vision.
The revenue to support the Street Fund's FY 2023 budgeted allocation is derived from a combination
of many revenue sources. The largest sources are property taxes, franchise fees, highway user fee
distributions(also known as the"gasoline tax distribution"),road and bridge tax,miscellaneous sources
(grants) and cash reserves. The use of cash reserves and grant proceeds are two of the main causes of
variation in capital expenditures in the Street Fund.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Street Total $858,273 $7,052,134
Operations $149,033 $2,156,184
Capital $645,229 $4,404,782 $1,248,000-Seal Coating-Zone 3
$858,632-Construction -Orchard
(Design), Hankins
$730,000-Sidewalk Projects-Council
Capital
Transfer $64,011 $491,168
85
Street Light Total $32,452 $453,147
Operations $24,400 $355,000
Capital $5,000 $70,000 $70,000-LED Retrofits/Improvements
Transfer $3,052 $28,147
POOL FUND
The City Pool operates year round and provides opportunities for recreation, water safety instruction,
physical fitness, and social interaction. The Pool's budget is funded by user fees and a portion of the
shared revenue(sales tax)from the State of Idaho.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Pool Total -$51,741 $680,156
Operations $47,259 $604,156
Capital -$99,000 $76,000 $40,000- Parking Lot and Deck Lighting
$18,000- Facility Enhancement-Shade
Structure, Floating Fitness Mats
$18,000- Facility Maintenance- Doors,
Circulation Piping,Acid System
For FY 2023,Tax Supported Fund operational expenditures and transfers total$42,739,186,or
$2,431,797(6.03%)more than the FY 2022 total of$40,307,389. The budget for capital expenditures
is$7,814,442,which is an increase of$1,718,441 (28.19%)compared to the FY 2022 total of
$6,096,001.
ENTERPRISE FUNDS
Enterprise Funds account for services financed through the assessment of user fees. The main goal or
purpose of these business-like funds is to provide services to customers at a price that will cover both
the current cost of operations and the purchase and maintenance of necessary capital assets. Net
income/loss (revenues less expenditures) at the end of each fiscal year either adds to or reduces the
fund's residual equity,which is commonly referred to as the net assets of the fund.The residual earnings
captured by a particular Enterprise Fund may not be co-mingled with any other fund or spent for any
purpose other than the one it has been collected or reserved for without direct and specific action by the
City Council.
The City has five separate and distinct Enterprise Funds, which include the City's Water (supply,
distribution, irrigation and utility services), Wastewater (collection and treatment), Sanitation,
Dierkes/Shoshone Falls, and Common Area Maintenance Funds. This section of the budget message
focuses on the City's three largest enterprise funds: Water, Sewer and Sanitation. The other funds
constitute a small portion of the Enterprise Fund picture, and aren't specifically addressed in this
message;the specific budgeted amounts can be viewed in the budget document.
WATER FUND
The importance of having a clean, reliable and safe water system is articulated in the City's 2030
Strategic Plan.The Healthy Community Vision states:"Water,sewer and other public facilities function
at a high level ensuring the public health benefits of that infrastructure are well-maintained and kept in
compliance with acceptable standards.Community design standards facilitate individuals'commitment
86
to maintaining a healthy life-style..." The projects contained in the FY 2023 budget will allow the City
to achieve the Health Community vision statement.
Just as in the past, the budget takes a conservative approach to growth and projects the new customer
growth rate will be 2%. Conservative projections have the ability to impact revenues,but we believe it
is important to continue on a more conservative path when projecting Water Fund revenues in the
current operating environment.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Water Total $5,087,552 $14,645,494
Operations $469,989 $6,154,064
$3,054,750-Hankins Pressure Zone
Capital $4,919,975 $6,171,750 Improvements
$600,000 Public Works Parking Lot
$500,000-Mainline Replacement
Debt -$393,375 $824,375
Transfer $90,962 $1,495,305
WASTEWATER FUND
The wastewater system is also a vital, critical component of a Healthy Community. The Wastewater
Fund is used to support all wastewater services provided by the City of Twin Falls,namely wastewater
collection and wastewater treatment.The allocation made to cover costs associated with the contract the
City has with CH2M Hill(Jacobs)to operate its wastewater treatment plant is$3,259,529.
In May 2013,the citizens passed a$38 million revenue bond with an approval rate of slightly more than
69%. The passage of the bond provided the City with a funding source to allow improvements to both
the wastewater treatment plant($32 million) and its collection system($6 million). The improvements
to the facility include: a roughing moving bed biofilm reactor (MBB), integrated fixed film activated
sludge (IFAS) system, blower building, ultra-violet disinfection system expansion, clarifiers, return
activated sludge pump station, belt filter press, head works expansion, and yard piping. With the
completion of this expansion phase, the City's publicly operated treatment works is able to treat up to
18.5 million gallons per day of municipal and industrial wastewater effluent when the CEPT is
operational.
In addition, the City is working on programmed improvements to its wastewater collection system,
which will be an ongoing process evaluated on an annual basis.
Change
from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Wastewater Total $1,461,071 $11,808,820
Added Environmental Engineer from
Operations $336,902 $4,718,907 Engineering
$1,000,000-Collection System Energy
Capital $1,153,760 $2,627,000 Dissipation Structure
$600,000- Public Works Parking Lot
$300,000- Mainline Maintenance
Debt $3,250 $3,485,531
Transfer -$32,841 $977,382
87
SANITATION FUND
The importance of protecting the place we live is well described in the Environmental Community vision
statement of the City of Twin Falls 2030 Strategic Plan. Sustainability and stewardship are key drivers
of this vision. The City's Sanitation Fund supports the City's sanitation and recycling program.
Change from FY 22-23
FY 21-22 Budget FY 22-23 Highlights
Sanitation
Total $383,237 $4,134,290
Operations $465,128 $3,685,998
Capital $0 $0
Transfer -$81,891 $448,292
For FY 2023, the three largest Enterprise Funds (Water, Wastewater, Sanitation) budget $14,558,970
for operating expenditures,which is an increase of$1,272,019 (9.57%)compared to the FY 2022 total
of$13,286,950.Capital expenditures increase by$6,073,735(222.89%)from$2,725,015 to$8,798,750.
Transfers decrease by$23,770(.81%)from$2,920,978 to$2,944,748.
88
REVENUES BY SOURCE
TAX SUPPORTED FUND REVENUES
Tax Supported Funds account for$49.91 million(61.66%) of the $80.95 million total revenues in
the FY 2023 budget. Tax Supported Fund cash reserves budgeted for use equal $.65 million of the
$3.66 million total for all funds. Combining revenues and reserves brings total funding for Tax
Supported Funds to $50.55 million(59.75%)of the $84.61 million total.
Revenue by Fund - Tax Supported Funds
Airport Fund
Capital Improvement Fund 3.1%
7.1%
Non-Major TSF�
7.7%
Street Fungi
14.1%
General Fund
68.0%
The majority of revenues for Tax Supported Funds (88.16%) are from property taxes,
intergovernmental shared revenue, dedicated street revenue, transfers, and franchise fees. The
remaining sources are adjusted based on trend analysis and are by themselves relatively immaterial.
Revenue by Source - Tax Supported Funds
Franchise Fees
Transfers 3.7%
9.4%
Dedicated Street
Revenue
8.5% Property Taxes
54.1%
Shared Revenue
12.4%
Other Financinig_�
Sources
11.8%
89
PROPERTY TAX
For FY 2023, the City of Twin Falls has an estimated taxable value of $5,586,330,955, or
$1,562,343,549 more than the FY 2022 value of$4,023,987,406. The New Construction Roll for
FY 2023 is $116,197,863, which will yield $545,373 in new property tax revenue. Property tax
revenue derived from the New Construction and Annexation Roll is commonly referred to as the
"growth formula."
The FY 2023 budget relies on property taxes to raise 53.43% of the funds needed to support
municipal operations in the Governmental and Tax Supported Funds. The budget includes the
statutorily allowed three percent(3%)property tax increase as provided for in Idaho Code§63-802,
plus revenue from the growth formula,and the equivalence of one-percent revenue from the City's
forgone balance. The City's projected tax rate for FY 2023 is expected to decrease from
$6.25/$1,000 to $4.78/$1,000 of taxable value. Based on the median value of an owner-occupied
home, this will create an estimated annual property tax increase of$288.74. It is anticipated total
property tax collections for FY 2023 will be $27,009,389, or $1,577,362 more than the FY 2022
total of$25,432,027.
Over the last ten fiscal years,the City's tax rate has fluctuated significantly,ranging from a high of
$8.04/$1,000(FY 2017)of taxable value to a low of$6.25/$1,000(FY 2022)of taxable value.The
average of the tax rate assessed over the course of the last seven fiscal years (2016-2022) is
$7.29/$1,000 of taxable value. It is important to recognize the tax rate does not necessarily indicate
an individual's tax burdens.The tax rate is simply a multiplier used to determine a property owner's
proportionate share of property tax liability. It is a fraction of a local government's total property
tax collections divided by the total taxable value of that local government unit.
FY 21-22 FY 22-23
Adopted Adopted Variance
Budget Budget
Tax Rate: Tax Rate: Tax Rate:
Property Tax $6.25/$1,000 of $4.78/$1,000 of -$1.47/$1,000
taxable value taxable value of taxable value
Median Value of Owner-Occupied Home:
$825.00 $1,113.74 $288.74
FY 2023 - $358,000 (January 2022) (annual) (annual) (annual)
FY 2022 - $257,000 (January 2021) $68.75 $92.81 $24.06
(monthly) (monthly) (monthly)
Utility Bills
Average Residential Customer
Comsumption of:
Water- 18,000 gallons $51.88 $51.88 $0.00
Sewer- 12,000 gallons $30.07 $30.07 $0.00
Sanitation & Recycling $19.62 $19.62 $0.00
Total Utility Bills $101.57 $101.57 $0.00
Monthly Total of
$170.32 $194.38 $24.06
Property Tax and Utility Bills
90
NEW CONSTRUCTION AND ANNEXATION ROLL
The New Construction and Annexation Roll reflects growth in the taxable value that is associated
with new development, as well as property that was incorporated into the City through annexation
over the course of the prior year. For FY 2023, the City of Twin Falls' New Construction
($116,197,863)and Annexation($380,643)Roll totals $116,578,506. This will yield an additional
$546,981 of property tax revenue. The following graph illustrates the value of the New
Construction and Annexation Roll each fiscal year since 2017.
Total New Construction and
Annexation Roll
$120,000,000 $116,578,506
$102,892,035
$100,000,000
$81,474,228
$80,000,000 $71,830,807 $74,622,712
$60,000,000 $54,309,262
$49,539,223
$40,000,000
$20,000,000
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021
91
BUILDING PERMIT REVENUES
Since issuing a low of 96 single-family building permits and 18 commercial permits in FY 2011,
the City experienced a general trend of steady increases in the number of permits in both categories
through FY 2020. In FY 2020, the City experienced a healthy increase in building permits,
compared to FY 2019. Total building permit revenue increased by$211,595 between FY 2019 and
FY 2020. The City issued 573 new single-family permits, which is a 75.8% increase compared to
FY 2019. That number represents the most building permits for single-family homes since 2006
and the third most in the City's history. The City also issued 58 building permits for new
commercial in FY 2020. The City issued 93 new commercial permits in FY 2021, the most new
commercial permits ever issued in a single fiscal year.
Discussions regarding expected FY 2021 building permit revenue began in April 2020. At that
time,building permit revenue for the first 6 months of FY 2020 was well ahead of budget.However,
this was also when the City first began dealing with COVID-19. Due to the uncertainty caused by
COVID-19, budgeted building permit revenue for FY 2021 was increased a conservative $25,000
from FY 2020.
In FY 2021,ongoing growth and an influx of migration from other states had significantly impacted
the City of Twin Falls. Through June of 2021, the City had issued 417 single-family permits,
compared to 376 through June 2020. However, in July of 2021, permit activity started flattening
out.Availability of labor and materials began to impact the construction industry. Through June of
2021,the City was on pace to have a record year in FY 2021,but the slowdown in the last quarter
of FY 2021 closed out the year behind FY 2020 for single-family permits.
Due to the slowdown, the FY 2022 budget for building permit revenue was not increased. Permit
numbers and revenue continued slowing down through FY 2022. The City has only issued 122 new
single-family permits and 30 new commercial permits through May 2022, compared to 388 new
single-family and 49 new commercial permits through May 2021. In that same timeframe,the City
has collected only$613,590 in building permit revenue,compared to$1,082,150 for the same time
period in FY 2021.While that represents a significant decline in revenue from FY 2021 to FY 2022,
the City still expects to meet its $1,000,000 budgeted revenue for FY 2022. However, the same
challenges about labor and materials are projected to continue in FY 2023. Therefore,the FY 2023
budget for building permit revenue will remain flat at$1,000,000.
Building Permit Revenue
$2,000,000 $1,696,889
$1,500,000 $1,338,378
$1,041,122$1,126,783 $1,000,000 $1,000,000
$1,000,000 $828,014
$500,000
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Actual Actual Actual Actual Actual Budget Budget
92
SHARED AND DEDICATED STREET REVENUES
As reflected in the graph below, assuming continued economic recovery and growth, the City of
Twin Falls expects to receive more intergovernmental shared revenues in FY 2023 than it received
in FY 2022. The City anticipates it will collect shared revenues totaling$10,430,632,or 20.63%of
the $50,553,629 total budgeted for revenues and reserves in the tax supported funds. Shared
revenues come from four separate sources. These sources and the anticipated shares the City of
Twin Falls will receive are:
State of Idaho
• Sales Tax-$5,287,000;an increase of$787,000 from$4,500,000.The additional funds result
from the City receiving a larger share after falling below the per capita average.
• Highway User Revenue (mainly Fuel Tax) - $2,908,632; an increase of $658,632 from
$2,250,000,which includes new HB 362 funds.
• Liquor Apportionment- $925,000; an increase of$145,000 from$780,000
Twin Falls Highway District
• Highway M&O(Road&Bridge Tax) - $1,310,000; an increase of$60,000 from$1,250,000
The City projects intergovernmental shared revenue collections will increase over the five-year
planning horizon.
Shared Intergovernmental Revenues
$12,000,000
$10,430,632
$10,000,000 $9,260,028 $1,310,000
$8,281,464 $8,713,646$8,873,396 $8,780,000
$7,779,067 $1,220,
$8,000,000 $1,075, 1 $1,139, 5 $1,160, 0 0 $1,250, 0
$2,908,632
$942,0
$6,000,000
$2 2 $2 9 $2 7 $2 8 $2 1 $2,250, 0
$4,000,000
$3 1 $4 2 $4 6 $4 2 $4 4 $4 0 $5 0
$2,000,000
2017 2018 2019 2020 2021 2022 2023
Actual Actual Actual Actual Actual Budget Budget
■Liquor Apportionment ■Sales Tax ■Highway User Revenue Highway M&O Revenue
93
ENTEPRISE FUND REVENUES
Revenue by Fund - Enterprise Funds
Non-Major Enterprise
Sanitation Funds
14.3% 1.9%
Water
46.3%
Wastewater
37.5%
Enterprise Funds account for $28.82 million (35.60%) of the $80.95 million total revenues in the
FY 2023 budget. Enterprise Fund cash reserves budgeted for use equal $2.30 million of the $3.66
million total for all funds. Combining revenues and reserves brings total funding for Enterprise
Funds to $31.12 million(36.78%)of the$84.61 million total. The majority of funding, or 89.33%,
is from User Fees. The other sources of funding include fines, investment earnings, miscellaneous
income, and interfund transfers.
Water Fund
FY 2023 water use rates remain the same as they were in FY 2022. Average water users (18,000
gallons) will see no change in the cost for service. Budgeted revenue in the Water Fund totals
$13,339,743, which combined with reserves of$1,305,751 equals $14,645,494 in total funding.
Compared to the FY 2022 total of$13,155,345, this is an increase of$1,490,149 (11.33%). The
change reflects growth in the number of users and use of reserves for capital projects.
Wastewater Fund
FY 2023 sewer user rates remain the same as they were in FY 2022. The average user that caps out
at 12,000 gallons will see no change in the cost for service. Budgeted revenue in the Wastewater
Fund totals $10,810,503, which combined with reserves of$998,318 equals $11,808,820 in total
funding.Compared to the FY 2022 total of$10,347,749,this is an increase of$1,461,071 (14.12%).
The change is due to growth in the number of users and increased use of reserves for capital
projects.
Sanitation Fund
FY 2023 sanitation user rates remain the same as they were in FY 2022. The average amount paid
by the City's residential customers will not change.Budgeted revenue in the Sanitation Fund totals
$4,134,290, which compared to the FY 2022 total of $3,781,162 is an increase of $353,128
(9.34%).
94
City of Twin Falls
Departmental Summary and Description
City Council
Department Description:
The City Council is the governing body of the community.The City Council is comprised of seven members
with over lapping terms and elections occurring in odd numbered years. The City Council elects one of its
members to serve as Mayor. The Mayor presides at all Council meetings and is considered the official
representative of the City.Functioning in legislative and quasi-judicial capacities,the members of the Twin
Falls City Council are responsible for establishing policies governing the operations of the City, enactment
of ordinances and resolutions, adoption of annual budget, levying taxes, and appointment of members to
citizen advisory boards and commissions.
Major Goals:
• Establish fiscal policies that are sustainable and reflects our local economic conditions, while
allowing the City to adapt to a rapidly changing environment(RC 3)
• Work in partnership with the City Manager and City staff to offer programs and services that protect
the health, safety, and welfare of the community members (IO 1)
• To improve public facilities and infrastructure to meet the needs of the citizenry(SC 2 and AC 1)
• To cooperate with other governmental entities to provide services effectively and efficiently and in
a manner resulting in the most equitable distribution of the public resources(RC 5)
Fiscal Year 2022-2023 Objectives:
• Adopt a sustainable,but nimble budget that reflects our local economic conditions,while allowing
the City to adapt to a rapidly changing environment by summer 2023 (IO 1.1.1)
• Work with City staff to complete a substantial update of the City Strategic Plan utilizing public
input and transparency by summer 2023 (RC 8.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• Allocates the $770,000 of Council directed capital funding meant for special capital projects
• Allocates funding for public art projects
• Allocates funding for the Independence Day fireworks celebration
• Allocates funding for participation in the Association of Idaho Cities events and training
The Outcomes of our Investment will be:
• A fiscally responsible local government
• A transparent, accessible, and inclusive local government
• The efficient and effective delivery of programs and services to the community
• An informed and involved community
Fiscal Year 2021-2022 Accomplishments:
• Funded $770,000 of Council-directed sidewalk projects, for sidewalks along Madrona Street,
Stadium Boulevard,Eastland Drive,Elizabeth Boulevard, and Blake Street(AC 2.2.1)
95
Expenditure by Category - City Council
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 7 7 7 7 7 0
Expenditure
Category
Personnel $116,352 $118,015 $122,921 $127,727 $132,208 3.51%
M&O $18,848 $11,346 $11,015 $17,300 $17,300 0.00%
Capital $4,724 $165 $655 $0 $0 0.00%
Transfer $0 $0 $01 $0 $01 0.00%
Subtotall $139,9251 $129,5261 $134,5921 $145,0271 $149,508 3.09%
Expenditure by Category
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0 (kv-7
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
96
City of Twin Falls
Departmental Summary and Description
City Manager
Department Description:
The City of Twin Falls is governed under the Council-Manager form of government. The responsibilities
and duties of the Council and the City Manager are defined in Title 50 Chapter 8 of the Idaho State Code.
This system combines the strong political leadership of an elected City Council with the strong managerial
experience of an appointed local governmental manager. All power is concentrated in the elected City
Council,which hires a professionally trained manager to function as the Chief Executive Officer.This form
of governance is widely used by private,public,and non-profit organizations.Fifty four percent of US cities
with populations above 10,000 people used this form of government in 2019.
The City Manager provides overall leadership,direction, coordination, and support of the activities for the
City's workforce. It is the responsibility of the City Manager to ensure that quality, effective, and efficient
services are provided within the law, the policies of the Twin Falls City Council, and the resources of the
City of Twin Falls. The City Manager has the responsibility to support City functions by ensuring the
capability and stability of the workforce.The Office of the City Manager consists of the City Manager,two
Deputy City Managers, a Public Information Officer, an Assistant to the City Manager, and an Executive
Assistant,who also serves as one of the City's Deputy City Clerks.
Major Goals:
• Acknowledge and maximize the City's limited resources and develop,implement,and review plans
to address needs through efficiency in assignments and cross training(RC 3)
• Be an employer of choice in our region and our profession in a competitive labor market(10 2)
• Review programs and processes to ensure that they integrate community interests and provide high
quality service to the community(RC 1)
• Communicate Twin Falls City government activities to the public (RC 8)
• Further the One City initiative(10 1)
• Develop the capability and the tools within city government to effectively plan its future by
identifying emerging trends, building sustainable capital improvement programs, and exploring
issues and opportunities facing the community(RC 7)
• To explore and leverage funding options outside of the adopted City budget through federal, state,
and foundation grant programs(RC 4)
• To continue the implementation and improvement of a performance measurement system(RC 8)
Fiscal Year 2022-2023 Objectives:
• Create a multiphase budget that closely monitors economic indicators and allows for revenue goals
that will trigger spending in areas such as compensation and capital by summer 2023 (I0 1.1.1)
• Implement a performance measurement and priority-based budgeting system by summer 2023 (RC
8.1.1)
• Create a Metropolitan Planning Organization through collaboration with the Idaho Transportation
Department and community stakeholders by summer 2023 (AC 4.1.1)
• Complete a substantial update of the City Strategic Plan utilizing public input and transparency by
summer 2023 (RC 8.1.1)
• Prepare a funded, five-year capital improvement forecasting program by April 2023 (RC 3.2.1)
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Fiscal Year 2022-2023 Budget Highlights:
• Funding to update the City Strategic Plan, last updated in 2018
• Continued implementation of the"One City"initiative
• Funding organizational leadership training
• Implementation of the performance measurement system and priority-based budgeting
• Funding for Municipal Powers Outsource Grants program
• Collaboration with the Idaho Transportation Department on the creation of a Metropolitan Planning
Organization
The Outcomes of our Investment will be:
• A well led, coordinated,trained, and empowered workforce
• Secure,consistent governmental operations
• Lawful, equitable, effective, and responsible allocation of city's resources
• An informed and involved Mayor and City Council
• Sustainable and sensible growth options and opportunities
• An organization designed to promote the interests and utilize the expertise of all staff
• An informed and involved community
• A transparent and accessible government
Fiscal Year 2021-2022 Accomplishments:
• Received distinguished budget award from the Government Finance Officers Association(GFOA)
for the tenth straight year for the FY 2022 adopted budget(RC 3)
• Integrated the City's Strategic Plan into the long-term plan; ensuring it remains the cornerstone of
our budget process (RC 8.1.1)
• Continued the organization's emphasis on employee wellness through the efforts of the employee
wellness committee while also integrating components of the Healthy Living platform offered
through the City's insurance carrier, Select Health(IO 1.2)
• Continued funding of the employee retention pay program(IO 2.1.1)
• Actively worked with members of the local Legislative delegation on policy questions and issues
related to property tax collection for cities and counties(RC 5)
• Continued to work with the Idaho Transportation Department and community stakeholders on the
creation of a Metropolitan Planning Organization(AC 4.1.1)
• Continued the process of creating a public transit plan for the City of Twin Falls with the Idaho
Transportation Department, Twin Falls County, area employers, and other interested stakeholders
(RC 7.1.3)
Performance Measures:
1) Performance Measure: The City of Twin Falls will be responsibly managed.
Strategic Goal RC 8.1.2: The City will prepare and publish a report on the Strategic Plan
performance at least annually with presentation to the City Council in April as an initial step in
the annual budget process.
Importance: Responsible stewardship of tax dollars is essential to ensure public trust in
government. The City Manager must provide a balanced budget to City Council to adopt,
utilizing the limited resources in a manner that furthers the mission and strategic plan of the city.
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Calculation: Did the City Manager present a balanced budget to City Council for adoption
Results: The City Manager has presented a balanced budget to City Council for the past 3 fiscal
years.
2) Performance Measure: The City of Twin Falls will engage its citizens to evaluate services
provided.
Strategic Goal RC 1.2.3: The City will continue conducting citizen surveys.
Importance: The citizens that make up the City of Twin Falls have changed over time and
engaging with various groups to understand current and future needs will result in a better
community.
Calculation: Participation in the National Citizen Survey(response rate)
Results: Published response rate for participation.
The City of Twin Falls will Engage its Citizens to Evaluate
Services Provided
40% 36%
30% 32% 30% 31% 28% 30%
20%
10%
0%
Response Rate
2012 2014 2016 2018 2020 FY 23 Target
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Expenditure by Category - City Manager
FY 1019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 5.75 5.75 5.75 6 6 0
Expenditure
Category
Personnel $868,567 $803,546 $782,327 $990,766 $1,051,402 6.12%
M&O $159,644 $169,522 $264,167 $222,700 $172,700 -22.45%
Capital $54,152 $13,273 $7,230 $0 $50,000 0.00%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $1,082,3631 $986,3411 $1,053,7241 $1,213,4661 $1,274,102 5.00%
Expenditure by Category
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000 ILL L
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
• The net decrease in M&O results from the Employee Retreat being
moved to HR, elimination of Trans IV match, and addition of the
Citizen Survey(now annual).
• Capital: $50,000-Strategic Plan Update
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City of Twin Falls
Departmental Summary and Description
Finance
Department Description:
The Finance Department serves to safeguard the fiscal integrity of the City, its departments and dependent
entities, and enable other City stakeholders to do the same. The department serves as the custodian of all
public records for the City and provides a wide range of professional services, aiding the City
Departments,members of the public,media representatives and other governments and regulatory
agencies. The Department fulfills an oversight role of the City's operations on behalf of City Council and
City Administration in addition to providing accounting,reporting and assistance for the Urban Renewal
Agency.
Major Goals:
• To direct, control, and administer the financial activities of the City to ensure that the work of the
City is expedited, and goals are achieved. (RC 8.1.1)
• To assure that controls over financial processes are adequate to protect City assets and report
errors timely. (RC3.2)
• To provide the City Council, City Manager, and other city departments with financial information
for sound decision-making. (EC 1.2.1)
• To coordinate the flow of funds with the City's activities. (RC3.2)
• To anticipate the needs of the departments we serve and be prepared to assist when needed.
(IO 1.4.1)
• Maintain fiscally conservative approaches to further our strategic plan and provide opportunities
in the future. (RC3.2)
• Extensive review of processes to see what other efficiencies can be attained. (I01.4.3)
Fiscal Year 2022-2023 Objectives:
• Complete the Fiscal Year 2023-2024 budget by the Thursday preceding the second Monday in
September and earn the GFOA Distinguished Budget Presentation Award. (RC3.2)
• Complete the Fiscal Year 2022-2023 audit by March 15,2023 and receive an unqualified opinion
and the GFOA Certificate of Achievement for Excellence in Financial Reporting. (RC3.2)
• Process Accounts Payable once a week. (RC3.2)
• Monitor cash flow daily to ensure there are adequate funds to service debt and cover
expenditures. (RC3.2)
• Work through allocating SLFRF funds and report the obligated amounts by December 31,2024.
(RC3.2)
Fiscal Year 2022-2023 Budget Highlights:
• Focusing on budgeting for outcomes,priority-based budgeting, and long-range planning.
Reviewing and training to ensure"best practices"are implemented in these three areas.
• Working through current federal funding legislation and opportunities as it relates to SLFRF
funding and assisting where needed as it relates to qualifying projects and plans.
• Reviewing and evaluating current funding and financing of two new fire stations for the City of
Twin Falls.
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• Reviewing software packages to determine if the current program meets the needs of the City
most effectively and efficiently and is comparable in cost to what else is available.
The Outcomes of our Investment will be:
• Keeping the City of Twin Falls not only operational and functional but high-performing day-to-
day during the fiscal year and moving forward into the future.
Fiscal Year 2021-2022 Accomplishments:
• For the twelfth year in a row,the Department has completed timely year-end audits, along with
the successful submission of the City's annual budget to the Government Finance Officers
Association,receiving a tenth"Distinguished Budget Presentation Award.". (RC3.2)
• Prepared a Comprehensive Annual Financial Report that was submitted to the Government
Finance Officers Association for review and was awarded the GFOA Certificate of Achievement
for Excellence in Financial Reporting. The City of Twin Falls is one of only three cities in the
state of Idaho to receive both of these GFOA awards. (RC3.2)
• Simplified and streamlined former paper processes with the use of Laserfiche. Processes have
improved internally for various departments, and externally for customers. (101.4.3)
• Improved the Accounts Payable process by streamlining through Laserfiche, allowing for
continued reduction of duplicate payments and payments to wrong vendors,elimination of lost
invoices, and the reduction of the use of paper. (I01.4.3)
• Improved the Accounts Payable process, including streamlining the W-9 process through
electronic resources. (101.4.3)
• Evaluated the prior banking relationship,researched other alternatives, and implemented a new
banking relationship that better fit the needs of the City. (RC 1.2.5)
• Developed an electronic process to be used when there are changes to an employee's status.
(101.4.3)
• Streamlined the Solicitor license application using electronic methods. (101.4.3)
• Re-examined the water fee structure to reflect the true costs of ongoing and future operations and
maintenance and implemented a capital improvement plan for future maintenance. (EC2.2.1)
• Received distinguished budget award from the Government Finance Officers Association
(GFOA) for the tenth straight year for the FY 2021 adopted budget. (RC3)
Performance Measures:
1) Performance Measure: Report fairly,without material misstatement,the financial results of the
City of Twin Falls on an annual basis and receive an unqualified opinion on the audited financial
statements for the City of Twin Falls.
Strategic Goal RC3: The City will further enhance its fiscal stewardship.
Importance: Presenting an accurate financial statement and receiving an unqualified opinion on
the financial statement for the City of Twin Falls is imperative to generate trust within the City
and effectively protect public resources.
Calculation: Unqualified or qualified opinion
Results: The City has received an unqualified opinion for the past 3 fiscal years.
2) Performance Measure: Achieve the GFOA Certificate of Achievement for Excellence in
Financial Reporting Award.
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Strategic Goal RC3: The City will further enhance its fiscal stewardship.
Importance: The Certificate of Achievement for Excellence in Financial Reporting Award reflects
the City of Twin Falls' governing body commitment to go beyond the minimum requirements of
generally accepted accounting principles and to prepare comprehensive annual financial reports
that evidence the spirit of transparency and full disclosure.
Calculation: GFOA Certificate of Achievement for Excellence in Financial Reporting Award
achievement
Results: The City has received the Certificate of Achievement for Excellence in Financial
Reporting Award for the past 3 fiscal years.
3) Performance Measure: Achieve the GFOA Distinguished Budget Presentation Award.
Strategic Goal RC3: The City will further enhance its fiscal stewardship.
Importance: The Distinguished Budget Presentation Award reflects the commitment of the City
of Twin Falls' governing body and staff to meet the highest principals of governmental
budgeting, including transparency in budgeting.
Calculation: GFOA Distinguished Budget Presentation Award achievement
Results: The City has received the Distinguished Budget Presentation award for the past 3 fiscal
years.
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Expenditure by Category - Finance
FY 2019 FY 2020 FY 2021 FY 2011 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 6.5 6.5 6.5 6 5 -1
Expenditure
Category
Personnel $634,271 $670,645 $673,115 $673,601 $632,622 -6.08%
M&O $175,165 $187,919 $208,355 $205,585 $215,986 5.06%
Capital $54,968 $11,156 $0 $15,600 $0 -100.00%
Transfer $0 $0 $0 $0 $01 0.00%
Subtotall $864,4041 $869,7201 $881,4701 $894,7861 $848,608
Expenditure by Category
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2019 2020 2021 2022 2023
Personnel M&O Capital ■Transfer
Comments:
• The decrease in Personnel results from the Payroll Clerk being moved
to HR.
• The increase in M&O includes additions for the Annual Audit and
Bank Fees.
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City of Twin Falls
Departmental Summary and Description
Legal-City Attorney
Department Description:
The City Attorney is the legal advisor of the municipal corporation, may represent the city in all suits or
proceedings in which the city is interested, and performs such other duties as may be prescribed by
ordinances and resolutions duly passed.
The City Attorney also prosecutes violations of city ordinances, state traffic infractions, and state
misdemeanors committed within the municipal limits. In so doing, the City Attorney exercises the same
powers as the county prosecutor.
Major Goals:
• To direct, control and administer the legal activities of the City to ensure that the City, its
departments and its personnel comply with legal requirements. (IO 1.1)
• To provide the Council, City Manager and City Departments with legal advice and information.
(I01.1 and SC1.5)
• To respond to legal questions from within and without City government. (I01.1 and RC1.1)
• To prosecute misdemeanors and infractions investigated by the Police Department and Code
Enforcement Department. (SC 1.1 and SC1.7)
Fiscal Year 2022-2023 Objectives:
• Criminal Prosecution: We are actively working on a sustainable solution for case management.
This includes upgrading current processes as well as looking for new software solutions. In 2023,
we will have a 5-7 year solution.
• Legal Support and Services:We have evaluated current support needs for both internal and external
stake holders,including sending out a survey to assess performance of our legal department. Based
on the feedback received, we will improve support services to city departments by assigning a
specific point of contact for each department.
Fiscal Year 2022-2023 Budget Highlights:
• Addition of a Deputy Prosecuting Attorney.
• We will continue to invest in the education of our team to ensure high levels of competency and
efficiency.
The Outcomes of our Investment will be:
• Keeping the City on sound legal footing.
• Successful prosecution of misdemeanors and infractions.
Fiscal Year 2021-2022 Accomplishments:
• We continued to successfully navigate multiple changes in process and procedure as the Judicial
System adjusted due to COVID-19 restrictions. Including:
o Attending remote court hearings.
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o Updating our case management system and sending notifications for thousands of canceled
and rescheduled court hearings.
o Managing the expectations of witnesses and victims as they experienced frustrations with
cases not moving fast enough through the court system.
Performance Measures:
1) Performance Measure: Attend 90%of Council Meetings
Strategic Goal IO2.1: The City of Twin Falls will build a valued,respected, and committed
workforce.
Importance: Legal representation is important at all Council meetings to provide legal analysis on
issues brought up at the meeting.
Calculation: #of Council meetings with at least one legal staff present/#of council meetings
Results: %of Council meetings attended.
Attend 90% of Council Meetings
100%
96%0 91%
95/a 94% 93�� 93%
90%
85%
%of Council Meetings Attended
■FY 18-19 ■FY 19-20 FY 20-21 A FY 21-22 FY 23 Target
2) Performance Measure: Attend at least one Police Department staff meeting each month.
Strategic Goal 101.4.3: Establish, educate, and expand process review efforts to enhance
efficiencies and effectiveness.
Importance: Consistent trainings with the Police Department are important to communicate case
law updates and to ensure officers have the knowledge needed to make lawful searches and
seizures.
Calculation: #of Meetings attended with Police department
Results: Attended at least one staff meeting per month for the past 4 fiscal years.
3) Performance Measure: Attend 100%of Police Department in-house academies.
Strategic Goal IO1.4.3: Establish, educate, and expand process review efforts to enhance
efficiencies and effectiveness.
Importance: Trainings with the Police Department is important to communicate case law and to
ensure officers have the knowledge needed to make lawful searches and seizures.
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Calculation: #of In-house academies attended with Police department/#of in-house academies
Results: Attended 100% of Police Department academies for the past 4 fiscal years.
Expenditure by Category - Legal
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 4* 4 4 4 5 1
Expenditure
Category
Personnel $359,357 $458,465 $503,669 $533,155 $693,916 30.15%
M&O $51,216 $10,021 $4,975 $9,175 $9,175 0.00%
Capital $0 $0 $0 $0 $30,152 ***
Transfer $0 $0 $0 $0 $01 0.00%
Subtotal $410,5731 $468,4851 $508,6441 $542,3301 $733,243 35.20%
Expenditure by Category
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital ■Transfer
Comments:
•The increase in Personnel includes addition of a Deputy Prosecuting
Attorney.
• Capital: $25,950-Case Management Software
$ 4,202- New Position Equipment
*City Attorney paid through a legal contract retired in November of 2018.
In addition to 3 budgeted positions,the new City Attorney was hired
as an employee of the City in FY 2019.
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City of Twin Falls
Departmental Summary and Description
Planning&Zoning
Department Description:
The Planning&Zoning Department is responsible for administering Title 10 Land Use Regulations of the
Twin Falls City Code,overseeing the implementation of the City of Twin Falls Comprehensive Plan: Grow
with Us, and operating the CDBG Program.
The administration of the City Land Use Code includes managing all development requests (ex: zoning
district changes, subdivision plats, special use permits), investigating zoning code violations, and advising
citizens/developers/interested parties on the City Code Land Use Regulations.
Overseeing the implementation of the Comprehensive Plan,and other related planning documents,includes
advising the City Council, City Manager, Planning and Zoning Commission, Historic Preservation
Commission, and Impact Fee Committee regarding current land use regulations and the correlation with
the future vision of development within the City and environs.Included in that advisory role are developing
alternative strategies to development in relation to future municipal costs and quality of life factors that
impact residents of the community.
Operating the CDBG Program includes identifying, funding, constructing and reporting on qualifying
projects focused on accomplishing the goals of the 5-year consolidated plan. These projects typically
involve housing, services,and public infrastructure,for low-moderate income areas within the community.
Major Goals:
• Identify sections of Twin Falls City Code where we can provide clarity, and a more streamlined
process for accessible,healthy,responsible, and safe development within the Community(HC1,
SC2,AC1,AC3,EC I)
• Administer the requirements and regulations found in Title 10 of Twin Falls City Code. (HC1,
SC2,AC1,AC3,EC1)
• Prepare to conduct an update to the City of Twin Falls Comprehensive Plan, and its subsequent
chapters based on the past dynamic changes and future known issues. (HC1,AC1,AC3,AC4)
• Provide assistance with all updates to City Master Plans as they integrate with the Comprehensive
Plan(HCI,AC1,PC I)
• Continue operating the CDBG Program,the 5-year Consolidated Plan and the subsequent Action
Plans to focus on access to housing, services and critical public facilities. (SC2,AC2,
• Provide Planning/Zoning related learning and training opportunities focused throughout our
region in partnership with the American Planning Association,the Idaho Chapter of APA, and
other Magic Valley communities and partners. (RC5)
Fiscal Year 2022-2023 Objectives:
• Complete the drafting and compilation of the Title 10 Code Rewrite by December 1, 2023.
(AC 1.4)
• Start the implementation process of the new Title 10 Code Rewrite by February 1,2023. (AC1.4)
• Contract the CDBG Park Project by February 15,2023 (HC1, SC2.1.1)
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• Identify preliminary costs estimates to include the Comprehensive Plan Update in the FY23-24
Long Term Planning process. (HC1,AC1,AC3,AC4,EC1,EC2)
Fiscal Year 2022-2023 Budget Highlights:
• Through process evaluation/review,we have achieved efficiencies within program processes the
department oversees which have allowed us to discontinue funding of our Administrative
Assistant beginning in FY23.
• The CDBG Program will be focused on Public Infrastructure in Low-Moderate income areas,
specifically downtown near the Library and City Park.
• Maintaining our high level of efficiency while processing Zoning Permits by meeting our 42-day
schedule from Application receival to Public Hearing date.
• Begin implementation of the new requirements found within the Rewritten Title 10 Zoning
Regulations.
The Outcomes of our Investment will be:
• A more efficient,transparent, and decision conscious Zoning and Development application
process. (EC 1.2)
• Greater knowledge base within the department to more accurately and effectively communicate
regulations and best practices to all internal partners and external stakeholders. (RC7.1)
Fiscal Year 2021-2022 Accomplishments:
• A new position of Planning Technician was created to accomplish the primary tasks of running
the Federal HUD CDBG Program. This position is also primarily funded through federal grant
funds.(PC2.1,RC3.2,RC7.1, I04.3)
• Reviewed and revised the Plat Application Process, in conjunction with the Developers Council
to consolidate timelines and create a cohesive process timeline that is more transparent and
predictable. (RC 1.1,104.3)
• Implemented a zoning and development fee review process in partnership with the Developers
Council,Builders Association, and other stakeholders to bring fee rates more in line with current
costs. (RC 1.1,RC3)
• Partnered with IT on the creation of a free online Zoning District Map to foster more transparency
and efficient information delivery to current and future property owners. (I01,102.1.2)
• Dedicated Staff time to collaborating with external partners and stakeholders in the following
areas: Pollinator Council,Homelessness Coalition,Mid Snake Resource, Conservation and
Development. (RC5.1.1)
• Partnered with other departments on researching, and drafting new code sections (Title 8 Chapter
2, Title 3 Business Licenses)in response to the changing business and development operations
the City is facing. (RC7.1,102.1.2)
Performance Measures:
1) Performance Measure: Review 100%of received Zoning Applications within 30 days.
Strategic Goal EC1.3: The City will enhance property maintenance levels in the community.
Importance: New businesses,homes, and infrastructure occurs through the prompt and correct
review of various applications and plans used for construction.
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Calculation: 115 of Applications reviewed in 30 days/ 115 FY22 of applications received
Results: 100%of Zoning applications were reviewed within 30 days for each of the past 3 fiscal
years.
2) Performance Measure: Attend 100%of assigned Commission meetings, including Planning&
Zoning,Historic Preservation, and Impact Fee Commissions.
Strategic Goal RC 1: Engage and Involve the Community
Importance: Attendance at Commissions ensures compliance with the goals and vision of the City
as stated in the Comprehensive plan, City Code,and State Statute.
Calculation: 24 FY22 (50 FY23)of Commission meetings attended by at least one staff/24
FY22 (50 FY23)of commission meetings
Results: 100%of Commission meetings were attended for each of the past 3 fiscal years.
3) Performance Measure: Update the City's Comprehensive Plan at least every 7 years.
Strategic Goal RC 7: The City of Twin Falls will plan responsibly for the future.
Importance: Idaho State Statute requires every city which enacts Zoning Laws to have a
Comprehensive Plan which is to be updated as frequently as determined by the City Council. The
Comprehensive Plan contains dozens of goals and initiatives the City has adopted in order to
facilitate an orderly,well thought out, and sustainable development pattern going into the future.
Calculation: Funded review of the Comprehensive Plan when needed to be updated.
Results: Funding has been granted each year it was requested for the last 2 updates that occurred
in 2008 and 2014. We anticipate funding an update in FY24.
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Expenditure by Category - Planning and Zoning
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 5 5 5 5 5 0
Expenditure
Category
Personnel $417,380 $395,333 $465,554 $499,791 $538,233 7.69%
M&O $15,566 $7,276 $8,138 $20,076 $17,650 -12.08%
Capital $21,293 $1,325 $0 $0 $0 0.00%
Transfer 1 $4,6811 $4,8241 $4,8721 $5,1221 $6,6081 29.03%
Subtotall $458,9201 $408,7581 $478,5641 $524,9881 $562,491 7.14%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0 /
2019 2020 2021 2022 2023
Personnel M&O Capital Transfer
Comments:
•The change in Personnel includes addition of a P&Z Technician and
removal of an Administrative Assistant.
•The decrease in M&O results from a reduction in travel due to
increased use of online training.
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City of Twin Falls
Departmental Summary and Description
Code Enforcement and Animal Control
Department Description:
Code Enforcement protects the community by regulating entities to ensure they are abiding by all laws
and ordinances.Animal Control provides the individuals and animals of the community a safe and
desirable environment to reside in. Both the Code Enforcement and Animal Control departments develop
strong relationships with the citizens to encourage and maintain a cooperative,clean, and safe living
environment to ensure overall public health and welfare.
Major Goals:
• Enforce sanitation codes and Title 10 codes related to health, sanitation conditions,public
nuisances,weed abatement,the animal permitting process,parking enforcement in Historic
Downtown, and water conservation. (SC1)
• Maintain a clean and safe environment for residents and visitors. (EC1)
• Provide excellent customer service to citizens. (SC1)
• Respond to complaints promptly and complete casework in a timely and effective manner. (EC1)
• Ensure"Quality of Life"issues for the citizens of Twin Falls. (EC1)
Fiscal Year 2022-2023 Objectives:
• Creating safe and healthy living conditions while educating our citizens (SC 1.6.1)
• Enforcing municipal code(EC 1.3.1)
• Promoting pride of ownership and community(EC 1.3.1)
• Building collaborative relationships with residents,businesses,community groups, and local
governmental agencies. (SC1.6.1)
• Educate and enforce Water conservation codes. (EC2.2.4)
• Continue to develop and maintain a program to cross-train Code Enforcement Officers,Animal
Control Officers,and Community Service Officers for more efficient and effective customer
service. (I01.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• Adjust work schedules to provide excellent customer service when notified of violations.
• Assigning officers to geographical locations within the city to ensure efficiency and build
relationships with citizens
The Outcomes of our Investment will be:
• A community where all residential and commercial properties are maintained in a fashion that
emphasizes an aesthetically pleasing city that encourages community pride,preserves
neighborhood integrity,protects the public's health and well-being, and maintains property values
while conserving water.
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Fiscal Year 2021-2022 Accomplishments:
• Success with voluntary compliance. (SC1.6.1)
• Code Enforcement along with Animal Control responded to 9,295 cases, of which 8,493 were
resolved voluntarily. (EC 1.3.1)
• Continue the process of Cross Training all officers in Code Enforcement and Animal Control to
improve processes and become even more efficient. (I01.1.1)
Performance Measures:
1) Performance Measure: Respond to Code Enforcement calls for service within 48 hours.
Strategic Goal EC1.3: The City will enhance property maintenance levels in the community.
Importance: A quick response time is required to address the safety for our community.A quick
turn-around time also displays to our citizens that we are serious about"Quality of Life"issues in
our community.
Calculation: #of Calls
Results: Total#of calls.
Respond to Code Enforcement Calls for Service Within 48
Hours
6,000 4,894 5,444 5,294
4,000 3,575
2,000
#of Calls
FY 18-19 L.FY 19-20 FY 20-21 6. FY 21-22 FY 23 Target
2) Performance Measure: Respond to Animal Control calls for service within 48 hours.
Strategic Goal EC1.3: The City will enhance property maintenance levels in the community.
Importance: A quick response time is required to address the safety for our community.A quick
turn-around time also displays to our citizens that we are serious about"Quality of Life"issues in
our community.
Calculation: #of Calls
Results: Total#of calls.
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Respond to Animal Control Calls for Service Within 48
Hours
4,000 3,931 3,960 3,974 3,985
3,000
2,000 2,276
1,000
#of Calls
■FY 18-19 _FY 19-20 FY 20-21 ■FY 21-22 ■FY 23 Target
3) Performance Measure: Average at least one officer per 5 square miles.
Strategic Goal EC1.3: The City will enhance property maintenance levels in the community.
Importance: Being adequately staffed allows the City of Twin Falls to timely respond to citizen
requests and provide for a safer community and build relationships with the citizens to ensure
education and solutions to code violations.
Calculation: #of Officers/#of square miles
Results: One officer per 3.63 square miles for the past 3 fiscal years.
114
Expenditure by Category - Code Enforcement
FY 1019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 3.75 3.75 4* 4 3 -1
Expenditure
Category
Personnel $262,290 $257,197 $274,098 $349,500 $265,192 -24.12%
M&O $44,252 $33,738 $26,036 $47,000 $46,500 -1.06%
Capital $1,535 $29,993 $14,393 $0 $0 ***
Transfer $4,7121 $4,8571 $4,9041 $5,1561 $6,652 29.03%
Subtotal $312,7891 $325,7841 $319,4311 $401,6561 $318,344 -20.74%
Expenditure by Category
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
1A
$50,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital ■Transfer
Comments:
•The decrease in Personnel results from a Code Enforcement Officer
position being moved to Animal Control (CSO II).
*In addition to 3.75 budgeted positions, a .75 FTE Code Enforcement
Officer retired and was replaced by a full-time employee in FY 2021.
115
Expenditure by Category - Animal Control
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 2 2 2 2 3 1
Expenditure
Category
Personnel $105,723 $127,904 $137,193 $138,856 $216,885 56.19%
M&O $311,387 $321,221 $325,960 $342,874 $359,618 4.88%
Capital $0 $0 $0 $80,000 $0 -100.00%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $417,1091 $449,1251 $463,1531 $561,7301 $576,503 2.63%
Expenditure by Category
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
Comments:
• The increase in Personnel includes a Code Enforcement Officer position
moved to Animal Control (CSO II).
• The increase in M&O includes additional funding for the Animal Shelter.
116
City of Twin Falls
Departmental Summary and Description
Economic Development
Department Description:
The Economic Development Department is the primary point of contact for the Twin Falls business
community and oversees marketing and promotions for Twin Falls City to outside business interests. The
department consists of one full-time director and a full-time administrative assistant,although the Director
position has been vacant for over a year. The department has multiple contracts for help generating
marketing content for various traditional and social media outlets.The Director also serves as the Executive
Director of the Urban Renewal Agency of the City of Twin Falls. Generally,the department is responsible
for new business attraction, business retention and expansion, downtown revitalization and placemaking
initiatives,talent attraction, and business community engagement.
Major Goals:
• Support the Twin Falls Business Community through regular and consistent outreach and
networking efforts(PC 2 and PC 3)
• Recruit compatible new businesses to Twin Falls(PC 1)
• Encourage expansion of local enterprise and entrepreneurship (PC 1 and LC 1)
• Continue downtown revitalization(PC 2)
• Collaborate and communicate with other city departments,residents, and visitors regarding Urban
Renewal and business development projects(PC 1)
Fiscal Year 2022-2023 Objectives:
• Hire a new Economic Development Director by fall 2022 (IO 1.1.1)
• Complete the 2nd Avenue South parking structure in partnership with the partner developer by
summer 2023 (PC 1.4.1)
• Complete the closeout plan for Revenue Allocation Area 4-1 by the end of 2022 (PC 2.1)
• Create a new downtown revenue allocation area by the end of 2023 (PC 1.4.1)
Fiscal Year 2022-2023 Budget Highlights:
• Continued funding for marketing and promotional assistance
• Continued funding for business recruitment activities
• Continued funding for continuing education activities for department staff
• Continued participation in regional Southern Idaho Economic Development organization
The Outcomes of our Investment will be:
• Ensuring local companies know how to access resources they need to succeed.
• Exposure of Twin Falls to companies outside our immediate market for consideration of expansion
and investment.
• Having site information readily available to immediately respond to project inquiries.
• Better communication with citizens and companies regarding business activity in Twin Falls.
• Improvement of`sense of place' to support talent attraction.
117
Fiscal Year 2021-2022 Accomplishments:
• Significant construction process made on the 160 Main Ave Lofts project, a six-story retail, office,
and residential multi-use building in downtown Twin Falls (PC 2.1)
• Assisted the Urban Renewal Agency of the City of Twin Falls acquire dilapidated downtown
properties to facilitate future redevelopment(PC 2.1)
• Facilitated an agreement between the Urban Renewal Agency and Galena Opportunity Fund to
construct two multi-use six story buildings and a multi-level parking structure in downtown Twin
Falls (PC 1.4)
• Facilitated an agreement between the Urban Renewal Agency and the Children's Museum of the
Magic Valley to construct a children's museum on an underutilized Agency owned parking lot in
downtown Twin Falls (PC 2.1)
• Facilitated the installation of a significant public art project on the back wall of City Hall in
downtown Twin Falls (PC 3.2.2)
• Created the Orchard Drive Revenue Allocation Area to assist Summit Creek Development with the
development of an industrial park(PC 1.1.3)
Expenditure by Category - Economic Development
FY 1019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 2 2 2 2 2 0
Expenditure
Category
Personnel $190,588 $205,053 $160,105 $232,377 $221,232 -4.80%
M&O $93,461 $71,451 $56,316 $85,075 $85,275 0.24%
Capital $0 $0 $0 $0 $0 0.00%
Transfer $0 $0 $0 $0 $0 0.00%
Subtotall $284,0491 $276,5041 $216,4211 $317,4521 $306,507 -3.45%
Expenditure by Category
$250,000
$200,000
$150,000
$100,000
$50,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
118
City of Twin Falls
Departmental Summary and Description
Human Resources
Department Description:
Human Resources is a partner to senior leaders and management, a champion for employees,and an agent
of continuous transformation. The department ensures a positive, safe, and fair environment that
encourages and empowers employees to provide the best possible value to the citizens of Twin Falls.
Human resources create and promote an organizational culture where employees are motivated by
appropriate compensation,training, and development opportunities. The department fosters satisfaction
and growth by providing a fair and equal opportunity for all.
Major Goals:
• Attend to the legal, ethical, and social issues of the organization. (IO1)
• Promote the Values and Leadership Philosophy throughout our processes. (IO1)
• Provide guidance and support to all City Departments regarding employment policies and
procedures. (IO1)
• Conduct the recruitment, selection, and development of quality applicants. (IO1)
• Support workforce development to build knowledge, leadership, and abilities. (101)
• Evaluate the current benefits package to ensure market competitiveness. (IO2)
Fiscal Year 2022-2023 Objectives:
• Primary objectives will center on building the team, department training, and embracing the
mission of the department(101.4.2).
• Bi-monthly team meetings with dedicated time to establishing connections and communication.
(IO1.1.1).
• Formulate a process that provides clear steps and instructions for department leaders to follow.
(101.1.2.).
Fiscal Year 2022-2023 Budget Highlights:
• The personnel training budget increased to support the city-wide efforts of the Organizational
Development Coordinator. The Organizational Development Coordinator will be conducting
monthly and quarterly training classes in supervisory topics, leadership, evaluation of employees,
and One City concepts.
• The recruitment budget increased in recognition of the difficult hiring environment. Applicant
pools are smaller and resulting in fewer qualified applicants.An increase in the advertising
budget and prescreening testing budget will assist with filling positions.
The Outcomes of our Investment will be:
• A culture that recognizes that compliance is the baseline for our actions and decisions.
• Embody the leadership philosophy and reflect our values in our decisions.
• Ability to recruit highly skilled individuals to fill positions.
• The retention of a highly skilled workforce that delivers quality services to the residents and
visitors of the City of Twin Falls.
119
Fiscal Year 2021-2022 Accomplishments:
• Celebrated the retirements of nineteen city employees,twelve promotions, and the hiring of
twenty new talented individuals. (I01.1.1)
• Kicked off the training initiatives that are key to hosting a weeklong One City Boot Camp. Fifty
employees hired since the beginning of the pandemic have now experienced Myers-Briggs Type
Indicator training. (101.4.2)
• Moved the worker compensation program into the HR department to simplify the process for
supervisors and employees.
• Started quarterly meetings with St. Luke's Occupational Health to better manage repeat injury
claims and promote the health of employees. (IO1.2.3)
• Continued the organization's emphasis on employee wellness through the efforts of the employee
wellness committee while also integrating components of the Healthy Living platform offered
through the City's insurance carrier, Select Health. (101.2)
• Continued funding of the employee retention pay program. (102.1.1)
Performance Measures:
1) Performance Measure: Review 100%of the employee handbook annually.
Strategic Goal 1O1.4.5: Establish, educate, and expand process review efforts to enhance
efficiencies and effectiveness.
Importance: Reviewing the employee handbook on an annual basis ensures that the City of Twin
Falls is providing resources to employees that are relevant,timely and beneficial to the employee.
Calculation: Sections of the Employee Handbook reviewed/sections of the Employee Handbook
Results: 100%of the employee handbook was reviewed in the past 3 fiscal years.
2) Performance Measure: Monitor for at least 70%employee participation in the Employee
Wellness initiative.
Strategic Goal 101.2.1: Provide facilities, learning opportunities, and activities designed to
support the health and wellness of our employees.
Importance: Maintaining a high participation rate in the Employee Wellness Program ensures the
City will receive the best possible price for health insurance,which gives the City an affordable
and comparable plan to offer to its employees. Participation in the wellness program is an
indication of how engaged employees are with their health.
Calculation: #of employees participating in the Wellness program/#employees
Results: Employee participation.
120
Monitor for at least 70% employee participatation in the
Employee Wellness initiative
100% 100% 96% 90% 93%
50% 56%
0%
Participation
■FY 18-19 ■FY 19-20 FY 20-21 j FY 21-22 FY 23 Target
3) Performance Measure: Provide health insurance advisory meetings at least 6 times during
insurance renewal to cover 100%of employees.
Strategic Goal I01.2.1: Provide facilities,learning opportunities, and activities designed to
support the health and wellness of our employees.
Importance: Offering training to employees empowers them to be active in their own health
insurance and financially resilient.
Calculation: #of health insurance meetings offered
Results: #of health insurance meetings offered.
Provide health insurance advisory meetings at least 6
times during insurance renewal to cover 100% of
employees
10 10
6 710
5
1
#of Meetings
FY 18-19 FY 19-20 FY 20-21 J FY 21-22 ■FY 23 Target
4) Performance Measure: Receive 70%participation in the annual Employee Engagement Survey.
Strategic Goal I01 A The City will continue advancing the One City and the High Performance
concepts.
Importance: To continue our efforts to exemplify the organization values of Connection,
Commitment,Teamwork,Integrity, and Honesty,the City of Twin Falls conducts a confidential
Employee Engagement Survey.Employee participation and candid feedback is essential to
organizational improvement.
Calculation: #employee responses on survey/#of surveys given
Results: Employee participation.
121
Receive 70% participation in the annual Engagement
Survey
80% MW 78%
70%
60%
Participation
■FY 19-20 ■FY 20-21 ■FY 21-22 ■FY 23 Target
Expenditure by Category - Human Resources
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 3 3 3 4 5 1
Expenditure
Category
Personnel $334,596 $357,609 $390,538 $512,445 $565,756 10.40%
M&O $138,554 $142,883 $139,618 $148,508 $197,922 33.27%
Capital $11,104 $4,841 $4,000 $3,615 $0 -100.00%
Transfer $0 $0 $0 $0 $0 0.00%
Subtotall $484,2541 $505,3331 $534,1561 $664,5681 $763,6781 14.91%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in Personnel includes addition of the Payroll Clerk
from Finance.
•The increase in M&O includes additions for Employee Recognition
(City Retreat from City Manger budget),Advertising, Personnel
Training,Travel, and Psychological Services.
122
City of Twin Falls
Departmental Summary and Description
Information Technology
Department Description:
The Information Technology department provides all employees with the technology tools necessary to
perform their roles/responsibilities, efficiently,and effectively. These technology tools include networks,
hardware, software, Geographical Information Systems (GIS),telephone, and mobile devices and voice
and electrical provisioning. The department prepares data to ensure that the city has the capabilities to
practice conscious decision-making and can communicate valuable information to all employees and
citizens to continue to maintain and improve all communication efforts.
Major Goals:
• To improve and maintain the communication infrastructure of the City of Twin Falls. This
includes all networked physical and virtual servers and firewalls; switches;point-to-point and
wireless routers; copper and fiber linkages; and workstations. (101)
• To improve and maintain the hardware and software utilized by all employees. This includes all
operating systems, security, software,backup,browsers,utilities, and specialized application
software. (I01)
• To improve and maintain the voice communication used by all employees. This includes
multiple NEC hybrid telephone switches, switch programming, desk-set maintenance and Centrex
central office line management. (I01)
• To assess infrastructure, equipment, and tools to identify opportunities, develop strategic
improvements, and plan for technical areas that will be underserved due to growth or economic
effects. (EC2)
• To provide quality service and quality products within the budget constraints. (101)
Fiscal Year 2022-2023 Objectives:
• Assist every other department of the city in the accomplishment of their objectives in the time
frames requested. (101.1.1)
• Maintain and sustain the communication tools the city personnel utilize in the accomplishment of
their objectives as needed. (101.1.1)
• Assist in securing updated and new facilities as needed. (101.1.1)
• Improve and maintain a stable and reliable communications platform,whether,radio, data,or
telephonic. (101.1.1)
• Expand communications ability with the most recent technology advances and providing
coverage as the community grows. (101.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• Continue with the yearly computer replacement plan. This program targets those devices in most
need of an upgrade those devices are replaced with appropriate equipment. This year we plan to
replace eighty-five CradlePoints which are critical for mobile communications and 65 computers.
• Continue with the yearly server replacement program. The yearly replacement of critical
infrastructure provides additional resources and reliable connectivity. This year we plan to
replace one server.
• Installation and maintenance of IT-related capital purchased by other departments.
123
The Outcomes of our Investment will be:
• City employees will retain the tools necessary to accomplish their tasks.
• Facilities will remain functional.
• The system will remain intact and functional.
Fiscal Year 2021-2022 Accomplishments:
• Significate progress was made on the implementation of Central Square modules to improve the
tools available to public safety. (I01.1.1)
• A GIS Manager was hired and has made substantial improvements to our GIS system. (I01.1.1)
• Worked with the county to share resources for an updated Pictometry Aerial. This saved both the
City of Twin Falls and the County of Twin Falls money. (I01.1.1)
• The tape backup system was replaced with a hybrid cloud solution. This ensures data protection
in the event of a regional disaster. (101.1.1)
• OneSpan Sign Electronic Signature was purchased to and integrated with Laserfiche and provide
for secure electronic signatures. (I01.1.1)
• Continued with the yearly computer replacement plan. This program targets those devices in most
need of an upgrade those devices are replaced with appropriate equipment. Thirty MDCs,twenty
monitors, and six Surface Pros were replaced. (I01.1.1)
• Continued with the yearly server replacement programs. The yearly replacement of critical
infrastructure provides additional resources and reliable connectivity. This year one server was
replaced. (I01.1.1)
• Continued with the yearly copier/printer replacement plan. This program targets those devices in
most need of an upgrade those devices are replaced with appropriate equipment. Two copiers
were replaced. (101.1.1)
Performance Measures:
1) Performance Measure: Achieve 95%availability for the City of Twin Fall's network.
Strategic Goal 101.1: The City of Twin Falls will equip its employees to succeed.
Importance: Maximum availability allows staff to access critical infrastructure required to
perform their duties and provide services.
Calculation: Total hours network is available/total hours
Results:Network availability achieved.
Achieve 95% Availability for the City of Twin Fall's
Network
100% 98% 98%
95% 96% 95% 97°° 95 °
90%
Network Availability
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
124
2) Performance Measure: Achieve 95%availability for the City's phone system(excluding
maintenance windows).
Strategic Goal I01.1: The City of Twin Falls will equip its employees to succeed.
Importance: Maximum availability allows staff to access critical infrastructure required to
perform their duties and provide services.
Calculation: Total hours phone system available/total hours
Results: Phone system availability achieved.
Achieve 95% Availability for the City's Phone System
100% 98%
95%
95% , 96% 95%
91%
90%
85%
Phone System Availability
■FY 18-19 ■FY 19-20 FY 20-21 A FY 21-22 FY 23 Target
3) Performance Measure: Receive a 4.5 average or above on of ticket satisfaction for all services.
Strategic Goal I01.1: The City of Twin Falls will equip its employees to succeed.
Importance: Allows staff to access critical infrastructure required to perform their duties and
provide services with minimal interruption.
Calculation: Average ticket satisfaction
Results: Average ticket satisfaction for the year.
Receive a 4.5 Average or Above on Ticket Satisfaction for
all Services
5 4. 4.999
4.95
4.9
Average Ticket Satisfaction
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
125
4) Performance Measure: Complete all network and computer support related tickets with an
average time of 7 days.
Strategic Goal I01.1: The City of Twin Falls will equip its employees to succeed.
Importance: Allows staff to access critical infrastructure required to perform their duties and
provide services with minimal interruption.
Calculation: Average total time per ticket
Results: Total#days to complete all network and computer support related tickets.
Complete all Network and Computer Support Related
Tickets with an Average Time of 7 Days
20 18.43 16.61
14.32
10 10.72
7.00 7.00
0
#of Days
■FY 17-18 ■FY 18-19 L FY 19-20 .FY 20-21 FY 21-22 FY 23 Target
5) Performance Measure: Update the GIS infrastructure points within 7 days of receiving the data
points.
Strategic Goal I01.1: The City of Twin Falls will equip its employees to succeed.
Importance: Updating the infrastructure ensures that the Public Works responders will be able to
analyze and react to infrastructure emergencies as quickly as possible.
Calculation: Total time/total tickets
Results: Total#of days to update the GIS infrastructure.
Update the GIS Infrastructure Points Within 7 Days of
Receiving the Data Points
20 17.67
14.48
10 10.18
5.23 5.75 7.00
0 !:7
#of Days
■FY 17-18 ■FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
126
6) Performance Measure: Perform all electrical requests within 7 days of the project start date.
Strategic Goal I01.1: The City of Twin Falls will equip its employees to succeed.
Importance: Allows staff to access critical infrastructure required to perform their duties and
provide services with minimal interruption.
Calculation: total time/total tickets
Results: Total#of days to perform all electrical requests.
Perform all Electrical Requests Within 7 Days of the
Project Start Date
15 12.79 12.79
10 9.43 7.80 171". 0
5
0
#of Days
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
127
Expenditure by Category - Information Technology
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 9.75 10 10 11 11 0
Expenditure
Category
Personnel $982,285 $1,020,714 $1,071,374 $1,257,318 $1,344,805 6.96%
M&O $776,868 $1,037,285 $1,029,588 $1,509,290 $1,573,231 4.24%
Capital $924,661 $1,089,613 $546,607 $190,688 $234,552 23.00%
Transfer 1 $6,3341 $6,5291 $6,5931 $6,9311 $8,942 29.03%
Subtotall $2,690,148 $3?154,1401 $2,654,1621 $2,964,2261 $3,161,530 6.66%
Expenditure by Category
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000 j
$0
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
Comments:
• The increase in M&O includes additional software and phone services.
• Capital: $203,052 -Computer Replacement
$ 28,000-Server Replacement- Rack Server
$ 3,500- Innovation Room AV Upgrades-Data Cart,TV,Audio
128
City of Twin Falls
Departmental Summary and Description
Police Department
Department Description:
The Police Department in serving the citizens, community, and visitors of Twin Falls, strives to provide a
safe and secure community while respecting and protecting the rights of all. Providing effective and
efficient problem-solving services while being devoted to building trust in those being served,while
developing partnerships and stakeholders throughout the community.
Major Goals:
• Maintain and elevate training for all employees within the department. (SC I)
• Develop and maintain systems designed to increase the efficiency of all three Divisions within the
Police Department.
• Emphasize the department's social media platforms facilitate improved communication with the
public.
• Provide and enhance the service capabilities of the organization, increasing the satisfaction of
both internal and external customers.
Fiscal Year 2022-2023 Objectives:
• Develop a budget that supports the City of Twin Falls Strategic Plan.
• Develop a budget that aligns City Manager's priorities toward employee retention and service
delivery levels.
• Fill all police officer vacancies and retain our employees to provide an excellent level of service
to our growing community as One Team with One Mission and One City.
• To improve upon the department-wide operational model that adopts the principles of data-driven
decision-making to address crime and traffic safety.
• Continue to strive to improve upon sexual assault crime investigations and continue the"Start by
Believing"mindset.
• Continue to develop strong working relationships with our strategic partners.
• And as always, continue to provide excellent customer service,professional law enforcement, and
crime prevention.
• A well-trained and experienced workforce dedicated to serving our community.
Fiscal Year 2022-2023 Budget Highlights:
• Funding to purchase two (4)replacement Hybrid Patrol Vehicles for the Uniform Division—
These patrol vehicles have been a huge success related to functionality,maintenance, and the
hybrid style will help reduce fuel costs and Co2 into the atmosphere.
• Scheduling a third Animal/Code Enforcement Officer into a rotating schedule to ensure customer
service and efficiency regarding service on duty until 8:00 PM.
• Funding to significantly address the TFPD's training needs for the future. The Twin Falls Police
Department will undergo significant personnel adjustments this next fiscal year and this change
will require several of our employees to attend training to obtain basic competencies in their new
roles. This training needs to be deliberate, focused training that includes real-world situations in a
high-stress environment. Our organization must stay ahead of our industry's best practices
129
regarding the use of force,crisis intervention,mental health, de-escalation techniques, and anti-
bias. This will require sending officers to regional and national level training regularly.
The Outcomes of our Investment will be:
• A safe and secure community dedicated to preventing and reducing criminal activity through
cooperative partnerships.
• A community where all residential and commercial properties are maintained in a fashion that
emphasizes an aesthetically pleasing city that encourages community pride,preserves
neighborhood integrity,protects the public's health and well-being, and maintains property values
while conserving water.
• A motivated and proactive Police Department dedicated to anticipating crime and quality of life
issues that affect our customers.
• Stronger working relationships with community leaders, civic groups,local businesses, schools,
and private citizens.
• Effective communication with the Twin Falls City Council and other City departments,to
accomplish community objectives and goals.
Fiscal Year 2021-2022 Accomplishments:
• After receiving a substantial increase to our training funds, the TFPD was able to significantly
improve both the quantity and quality of the in-service training of our employees this year. Our
Department has undergone noteworthy personnel adjustments this past year and this change
required several of our employees to attend training to obtain new training in their new roles. We
have been able to keep pace with the increasing demands of our profession and provide both in-
house instruction and external training to dozens of employees in critical disciplines.
• The successful purchase and installation of a heavy-duty production document scanner for our
Records Bureau and a large industrial refrigerator for our Property and Evidence team to house
critical biological evidence.
• The successful purchase of five additional lockers in the women's locker room and the addition of
electrical outlets to every locker.
• The purchase of the Leo-Web Protect subscription service for every TFPD employee and one
household member.
Performance Measures:
1) Performance Measure: Achieve at least 45%clearance rate for crimes reported as"Group A"
offenses for the"Crime in Idaho"report.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: Clearing any criminal case is the primary objective of any investigation to maintain a
secure community. "Clearing"the case means the investigating officer has either charged the
offender or resolved the case to its further point possible.
Calculation: Reported clearance rate
Results: Clearance rate for crimes reported as"Group A" offenses for the"Crime Report in
Idaho"report.
130
Achieve at Least a 45% Clearance Rate for Crimes
Reported as "Group A" Offenses
60.00% 49,09%48.62%
45.71/°40.04%45.00%
40.00%
20.00%
0.00%
Clearance Rate
nd 2018 ■2019 2020 2021 FY 23 Target
2) Performance Measure: Achieve at least a 50%delivery success rate from all crime victims'
surveys using the"Spider Tech" survey system.
Strategic Goal SC 1.4: Improve victim outreach,reporting, and victim notification.
Importance: Successful delivery of the SPIDR Tech surveys is vital to obtaining the most
accurate survey results and is based on the quality of the victim's contact information that is
collected and entered at the time of the initial report.
Calculation: Surveys delivered/surveys
Results: Delivery success rate from all crime victims' surveys.
Achieve at Least a 50% Delivery Success Rate from all
Crime Victims' Surveys
100.0%
50.0% �60.0% 53.2% 50.0%
0.0%
Delivery Success Rate
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 FY 23 Target
3) Performance Measure: Achieve at least a 23% completion rate from all crime victims' surveys
using the"Spider Tech"survey system.
Strategic Goal SC 1.4: Improve victim outreach,reporting, and victim notification.
Importance: A high completion rate of the SPIDR Tech surveys is essential to accurately
determining our officer's performance with crime victims.
Calculation: Surveys completed/surveys
Results: Completion rate from all crime victims' surveys.
131
Achieve at Least a 23% Completion Rate from all Crime
Victims' Surveys
30%
° 20% 20%
20% 15% 23%
10% 5% 7
0%
Completion Rate
h FY 18-19 =FY 19-20 FY 20-21 =FY 21-22 _FY 23 Target
4) Performance Measure: Achieve at least a 4.0 rating in all service categories from all crime
victims' surveys using the"Spider Tech"survey system.
Strategic Goal SC 1.4: Improve victim outreach,reporting, and victim notification.
Importance: A high completion rate of the SPIDR Tech surveys is essential to accurately
determining our officer's performance with crime victims.
Calculation: Departmental approval rate
Results: Ratings in all service categories.
Achieve at Least a 4.0 Rating in all Service Categories
5.0 4.5 4.5
4.2 4.3 4.0 0
4.0
3.0 _7
Rating
■FY 18-19 ■FY 19-20 FY 20-21 ■FY 21-22 FY 23 Target
5) Performance Measure: Maintain or increase the%rating in the Safety categories in the 2018
Twin Falls, Idaho version of the National Citizen Survey.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: The National Citizen Survey is a key indicator of the services provided and the
resulting awareness of public safety service levels.
Calculation: %rating in the National Citizen Survey given every other year
Results: Ratings in the National Citizen Survey Safety categories.
132
Maintain or Increase the % Rating in the Safety
Categories in the 2018 National Citizen Survey
Traffic Enforcement
Crime Prevention
Police
Safe Downtown/Commercial Area
Safe in Neighborhood
Overall Feeling of Safety
0% 20% 40% 60% 80% 100%
2018 ■2020 ■2021 Projected
Expenditure by Category - Police
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 98 97 97 97 101 4
Expenditure
Category
Personnel $9,033,883 $9,213,870 $9,838,954 $10,457,507 $11,233,015 7.42%
M&O $663,681 $667,258 $691,158 $726,764 $820,787 12.94%
Capital $384,241 $446,520 $256,641 $185,700 $562,595 202.96%
Transfer $95,904 $98,797 $99,824 $104,714 $133,694 27.68%
Subtotall $10,177,7081 $10,426,4461 $10,886,5761 $11,474,6851 $12,750,0911 11.11%
Expenditure by Category
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$O
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in Personnal includes addition of Patrol Officers (4)funded in part by a COPS Grant.
• The increase in M&O includes various additions;the largest being for Fuel and Professional Services
(Traffic Control -Special Events,Towed Vehicle Processing, LEO Web Protect).
• Capital: $270,000- Patrol Vehicles (4) $17,000- Patrol Equipment
$150,000- Firearms Range Improvements $15,000-SWAT- Night Vision Goggles(4)
$ 45,000- Bomb Suit Replacement $13,020- Red Dot Optics and Holsters (21)
$ 22,000-SWAT- Plates for Tactical Vests $12,000- License Plate Cameras (10)
$ 18,575-AXON - Interview Room Video/Audio Recording System
133
Expenditure by Category - Seizures and Restitution
FY 1019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M& O $0 $5,326 $3,203 $35,000 $25,000 -28.57%
Capital $85,186 $8,045 $13,526 $55,000 $41,000 -25.45%
Transfers $0 $0 $01 $0 $01 0.00%
Subtotall $85,1861 $13,3711 $16,7291 $90,0001 $66,000 -26.67%
Expenditure by Category
$100,000
$80,000
$60,000
$40,000
$20,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfers
Comments:
• Capital: $30,000-Cellphone Forensics
$11,000-Canine
134
City of Twin Falls
Departmental Summary and Description
Communications Center
Department Description:
The Communications Center is often the first point of contact for emergency and non-emergency issues,
linking the citizens and visitors of the City with reliable and efficient public communication services. It
plays a vital role by being equipped to answer calls promptly and effectively with the capabilities to
effectively dispatch the appropriate response, in attempt to assist,protect, and save citizens lives.
Major Goals:
• Expedient and quality service,with integrity, compassion, and care. (I01)
• Answer 911 and non-emergency calls in a prompt,efficient, and professional manner and
dispatch the appropriate response. (SC I)
• Provide meaningful and professional work experiences that encompass our values and support
our employees. (102)
• Achieve organizational excellence through continued training and department development.
(SC1)
Fiscal Year 2022-2023 Objectives:
• Hire and maintain all authorized positions to provide an excellent level of service to our growing
community. (101.1.1)
• Reach State and National standardized levels of training and certification in Communications.
(SC1.1.1)
• Update hardware for the 911 Phone System in the Emergency Communication Center. (101.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• Replacement rotation of all emergency phone system hardware.
Outcomes of our investment will be:
• Reduce turnover of staff to below 10%resulting in well-trained and efficient staff.
• Training will include more journey level and advanced courses for employees that have moved
beyond the basic and entry-level training.
• Monthly meetings in the Public Safety Teams will result in collaboration on issues, awareness of
events that impact service level, and knowledge of Emergency Services.
Fiscal Year 2021-2022 Accomplishments:
• Employees handled approximately 130,000 phone calls within the prior year,with approximately
22,000 being 911 emergencies. (SC 1.1.1)
• Implemented a new Computer Aided Dispatch(CAD) system. (101.1.1)
• Completed hardware and software changes to have six fully functioning dispatch consoles in the
center. (I01.1.1)
• Started the process of having direct CAD connections to our backup Emergency Communication
Center(SIRCOMM). (SC1.2.2)
135
• Began the process of using a national standard Emergency Fire and Emergency Medical protocol
system of dispatching. (I01.4.3)
• Refreshed all hardware in the Emergency Communications Center for radio. (I01.1.1)
Expenditure by Category - Communications Center
FY 1019 FY 1020 FY 2021 FY 2022 FY 2013 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 13 13 13 13 13 0
Expenditure
Category
Personnel $860,402 $1,058,875 $1,088,502 $1,221,633 $1,216,020 -0.46%
M&O $62,519 $59,751 $60,505 $98,700 $111,677 13.15%
Capital $14,368 $124,942 $168,740 $285,995 $0 -100.00%
Transfer $0 $0 $0 $0 $01 0.00%
Subtotal $937,2891 $1,243,5681 $1,317,7471 $1,606,3281 $1,327,697 -17.35%
Expenditure by Category
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
I
Comments:
• The increase in M&O includes addition of PowerPhone EMD software.
136
City of Twin Falls
Departmental Summary and Description
Fire Department
Department Description:
The Twin Falls Fire Department (TFFD) consists of four fire stations and 48 full-time employees, and 1
part-time fire inspector. Services that are provided include, but are not limited to, fire suppression, motor
vehicle accidents,vehicle extrication,technical rescue incidents(confined space rescue/high angle rescue),
water rescues, aircraft rescue firefighting, emergency medical response, hazardous materials incidents, as
well as ongoing fire prevention activities and fire safety education programs for the public. TFFD is the
only all career fire department in the region. We are the major anchor point for an all-regional approach
for all surrounding departments in the Magic Valley. As that anchor point, we work collectively to help
better serve our community and maximize our funds and services. The TFFD conducts fire code inspections
as well as pre-plans of local businesses, public and private schools, health care facilities, and retirement
centers. We inspect and maintain all City owned AEDs (except for police department). In addition, we
test fire hydrants to assist the Water Department in maintaining the City's water delivery system.
Major Goals:
• Engage department employees to align with the One City leadership philosophy. (IO2)
• Ensure we uphold the Mission and Value Statements of both the Twin Falls Fire Department and
the City of Twin Falls. (102)
• Provide the best fire/rescue services possible for the residents and visitors of Twin Falls. (SC I)
• Provide input to the City Communications Center to enhance citywide communications. (SC 1)
• Continue the development and training of Twin Falls Fire Department hazardous materials special
operations team. (SC I)
• Continue the development and training of Twin Falls Fire and Rescue confined space/high angle
technical rescue special operations team. (SC1)
• Continue the development and training of Twin Falls Fire Department personnel for enhanced
emergency medical response. (SC 1)
• Provide fire safety through public education throughout the community. (SC 1)
• Provide fire prevention through plan reviews, and business inspection programs throughout the
city. (SC I)
Fiscal Year 2022-2023 Objectives:
• The Twin Falls Fire Department shall continue to provide exceptional service to all our customers
who reside within,do business within,or visit our 70-square-mile area of jurisdiction.(SC 1,SC 1.1,
SC1.1.1)
• Manage day-to-day operations of each of the three shifts, ensuring each shift runs as smoothly and
efficiently as possible. (SC 1, SC1.1, SC1.1.1)
• Expand long-term planning from a budgetary standpoint for Fire Department infrastructure, i.e.,
replacement schedule of fire engines,support vehicles,breathing apparatus,radios,and other large
expense items not typically reflected in the general Fire Department budget. (SC 1, SC1.1, SC1.1.1)
• Maintain personnel training,certifications,firefighting tools,and equipment to provide the highest
quality service. (SC 1, SC1.1, SC1.1.1)
137
• Continue to foster a positive work environment for Fire Department employees as well as a good
working relationship with other City departments to align with the one city philosophy.(IO2,102.1,
IO2.1.2, 102.1.3)
Fiscal Year 2022-2023 Budget Highlights:
• Deputy Chief Position,Battalion Chief Promotion,Captain Promotion,Driver Promotion,and New
Firefighter Testing
• Fire Station 2 and 3, and New Training Facility Fully Operational —(Tower, Training Props, and
Construction of Training Building)
• New Deputy Chief to attended LEAD Training at University of Virginia
• Northwest Leadership Conference in Portland for Fire Chief,and 4 others from Fire Department to
attend,travel, and registration fees.
• FDIC Training for Fire Training Officer.
• Continue to purchase EMS supplies, oxygen, and medical supplies for increased EMS calls. New
EMS Bags
• Continue to train,purchase,and update hazardous material equipment,technical rescue equipment,
trench rescue equipment,and swift water rescue supplies.
• Off Duty Instructors Overtime for New Training Facility—Live Fire Training
• Mental Health&Awareness Training and Overtime for Firefighters.
• EMS Instructor for Monthly Training for Fire Department.
• US Digital Contract and Training for Training Facility and Stations.
• All Department related supplies to outfit Deputy Chief Position.
• 45+Firefighter physicals,with CPR portion.
• EMS/Station duty boots for department
• 11 sets of turnouts and structure boots to continue to keep the firefighters with an additional set,
and Particulate Resistant Fire Hoods
• Continue maintenance plan with Idaho Fire Extinguisher to complete all fire extinguisher
maintenance for all City-owned fire extinguishers.
• Annual Awards for all Fire Department Staff—(Awards for Firefighter of the Year,and Fire Officer
of the Year)
• Maintenance supplies for all City-owned Automated External Defibrillator AED's (except the
police department)
• Gym Equipment and Annual Maintenance Fees for Fire Station 1
• Two (2)New AED's Automated External Defibrillators for Fire Department Apparatus
• Training Supplies,PPE,Propane, and General Maintenance for our New Training Facility
• General Building Repairs and Maintenance Costs for all Fire Stations
• Equipment Repairs for all Fire Department Apparatus,Fire Hose Replacement
• Lunar TIC'S and Accountability Software(2023 Capital Improvement)
• Ventilation Capable Saws (2023 Capital Improvement)
• Training Facility FF&E(2023 Capital Improvement)
• Fire Department Equipment(2023 Capital Improvement)
• Pierce PUC Enforcer Pumper Lease(2023 Reserves)
The Outcomes of our Investment will be:
• A more safe and secure community through fire prevention,inspection programs,and plan reviews.
• Fire safety education to ensure a safer community.
138
• Professional response and incident stabilization to fire, rescue, medical and hazardous material
emergencies.
Fiscal Year 2021-2022 Accomplishments:
• Hired 6 Firefighters(Casias,Iles,Rooks,Casey,Jueden,and Wilson)(SC1,SC1.1,SC1.1.1,SC1.3)
• Fire Marshal Recruitment and Hiring, Battalion Chief Promotion (Aaron Hudson), Captains
Promotion (Jesse Bowman, Fred McDonald), Drivers Promotion (Zack Fleming, Austin Sharp)
(SCI, SCI.1, SCLI.1, SCI.3)
• Retirements (Captain Scott Widner, Battalion Chief Ron Aguirre), Fire Marshal Retirement(Tim
Lauda)
• New Fire Stations—Design Work for Station 2 and 3,Bids complete Station 2 and 3,Break ground
Station 2 and 3. (SC1, SC1.1, SC1.1.1)
• New Training Facility — Break ground, roads, infrastructure, and training structures purchased;
tower installed. (SC1, SC1.1, SC1.1.1)
• Technical rescue and special operations team training & Hazardous materials special operations
team training(SC1, SC1.1, SC1.3.1)
• Twelve driver/operators attended airport hot drill training in Helena, Montana (May 2022) (SC1,
SC1.1, SC1.1.1)
• Fire Chief Kenworthy and Battalion Chief Eric Schmitz attended Idaho State Fire Chief s
Conference in Coeur D'Alene. (April 2021) (SC1, SC1.1, SC1.1.1)
• Training Officer Josh Kliegl and Battalion Chief Mitchell Brooks attended the 2022 FDIC
conference. (April 2022) (SC1, SC1.1, SC1.1.1)
• Fire Inspector Jared Fisher attended the 2022 Conference and Expo in Las Vegas, NV in March.
(SC1, SC1.1, SC1.1.1)
• Fire Personnel attended fire department related trainings for HAZMAT, Mountain West Fire
Conference, SIFA,Hazardous Materials Training, etc. (SC1, SC1.1, SC1.1.1)
• Completed the 2021 Audit by Idaho Surveying and Rating Bureau(ISO)for the City of Twin Falls
and Twin Falls Rural Protection District. (SC1, SC1.1, SC1.1.1)
• Purchased hazardous material equipment and supplies, technical rescue equipment for high
angle/confined space rescues, along with trench rescue equipment. (SC1, SC1.1, SC1.3.1)
• 45 Firefighters completed their annual physicals,with completion of CPR portion. (SC1, SC1.1)
• Purchased 11 sets of turnouts and structure boots, purchased particulate resistant fire hoods for
department, and Purchased EMS/Station duty boots for department. (SC1, SC1.1)
• Idaho Fire Extinguisher completed all fire extinguisher maintenance for all City-owned fire
extinguishers. (SCI, SCI.1)
• 3rd Annual Firefighter of the Year, and Fire Officer of the Year Awards(102,IO2.1,IO2.1.2)
• Completed Annual Fire Hose Testing, and Completed Annual Pumper Testing (SCI, SC1.1,
SC1.1.1)
• Maintenance supplies for all City-owned Automated External Defibrillator AED's (except the
police department)(SCI, SC1.2, SC1.2.1)
• Purchased EMS Supplies, for the department to run EMS calls, and AEDs for Fire Department
Apparatus(SC1, SC1.2, SC1.2.1)
• Building Repair and Maintenance Costs for all Fire Stations(SC1, SC1.1, SC1.1.1)
• New Mobile and Portable Radio Replacement — in addition to analog to digital. (SCI, SCI.1,
SC1.1.1)
• Implementation new system radio training. (SC1, SC1.1, SC1.1.1)
• Equipment Repairs for all Fire Department Apparatus and Purchase of Fire Hose Replacement.
(SC1, SC1.1, SC1.1.1)
139
• New Fire Engine Spec and Purchase(SC 1, SC1.1, SC1.1.1)
• Purchased KNOXBOX KEY Secure 6 Upgrade for all Fire Department Apparatus (SC I, SCLI,
SC1.1.1)
• Purchased MSA Extendaire II Buddy Breather System for All in Service BA's (2022 Capital
Improvement) (SC 1, SC 1.1, SC 1.1.1)
• Purchased Communications Systems for Special Rescue and Hazmat Situations (2022 Capital
Improvement) (SC1, SC1.1, SC1.3.1, SC1.3.2)
• Purchased Training Computer(2022 Capital Improvement) (SC 1, SC1.1, SC1.1.1)
• Conducted public fire education programs, station tours, inspections for businesses, hospitals,
nursing homes,public and private schools.
• Juvenile Fire Setter Program conducted by the Fire Marshal's Office
• Continue to collect fees that pertain to the LIV Program
• County Plan Reviews completed by the Fire Marshal's Office
• Conducted fire investigations, fireworks stands/display permits and inspections; daycare center
inspections and licensing; underground/aboveground storage tank permits and inspections; food
service hood system inspections and testing;fire alarm system inspections and testing;fire sprinkler
system inspections and testing; certificate of occupancy final inspections, and plan reviews.
• Four(4)quarterly Aircraft mobile fueler safety inspections completed at Twin Falls Airport
• Issuance of Online burn permits, Issuance of blasting permits
Performance Measures:
1) Performance Measure: Priority fire suppression responses, staffed with a minimum of 3
firefighters within 6 minutes 20 seconds 90%of the time.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: The amount of time it takes to respond to an emergency call is imperative to the
safety of our community and a quick response time ensures the best possible fire/rescue services
for the residents and visitors of the City of Twin Falls.
Calculation: Calls with response times less than 6 min 20 sec/total#of priority fire suppression
calls
Results: Priority fire suppression responses within 6 mins 20 sec.
Priority fire suppression responses staffed with a min. of
3 firefighters within 6 mins 20 secs 90%of time
100.0% �7g,0% 81.0% 90.0%
50.0% -
0.0%
<6 min 20 sec
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
140
2) Performance Measure: Priority moderate risk suppression responses, staffed with a minimum of
19 firefighters within 10 minutes 90%of the time.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: The amount of time it takes to respond to an emergency call is imperative to the
safety of our community and a quick response time ensures the best possible fire/rescue services
for the residents and visitors of the City of Twin Falls.
Calculation: Calls with response times less than 10 mins/total#of priority moderate risk
suppression calls
Results: The City did not meet priority moderate risk suppression response calls within 10 mins
for the past 4 fiscal years.
3) Performance Measure: Priority high risk suppression responses, staffed with a minimum of 25
firefighters within 10 minutes 90%of the time.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: The amount of time it takes to respond to an emergency call is imperative to the
safety of our community and a quick response time ensures the best possible fire/rescue services
for the residents and visitors of the City of Twin Falls.
Calculation: Calls with response times less than 10 mins/total#of priority high risk suppression
calls
Results: The City did not meet priority high risk suppression response calls within 10 mins for the
past 4 fiscal years.
4) Performance Measure: Priority BLS medical response, staffed with a minimum of 2 EMT's
within 6 minutes 90%of the time.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: The amount of time it takes to respond to an emergency call is imperative to the
safety of our community and a quick response time ensures the best possible fire/rescue services
for the residents and visitors of the City of Twin Falls.
Calculation: Calls with response times less than 6 mins/total#of BLS medical response calls
Results: Priority BLS medical response calls within 6 mins.
141
Priority BLS medical response staffed with a min. of 2
EMT's within 6 mins 90% of time
100% 90%
50
53% 62% 65% 65%
0%
>6 min 20 sec
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 FY 23 Target
5) Performance Measure: Maintain a class 3 for ISO Insurance and Rating Bureau.
Strategic Goal SC 1.1: The City will be a public safety leader.
Importance: Many factors are included in the Class 3 designation: training,response times,
staffing, apparatus, station location and mutual aid agreements to name a few. Maintaining this
class level ensures the best possible fire/rescue services for the residents and visitors of the City
of Twin Falls.
Calculation: Class level
Results: The City has maintained a class 3 for ISO Insurance and Rating Bureau for the last 4
fiscal years.
142
Expenditure by Category - Fire
FY 2019 FY 2020 FY 1021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 47.5* 47.5 47.5 47.5 48.5 1
Expenditure
Category
Personnel $4,947,096 $4,990,299 $5,099,375 $5,461,947 $5,838,990 6.90%
M&O $394,491 $397,436 $400,079 $461,335 $502,623 8.95%
Capital $63,949 $380,174 $2,854,370 $41,000 $757,610 1747.83%
Transfer 1 $12,7931 $13,1871 $13,3171 $13,999 $18,062 29.03%
Subtotall $5,418,3291 $5,781,0961 $8,367,1421 $5,978,2811 $7,117,286 19.05%
Expenditure by Category
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0 -
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in Personnel includes addition of a Deputy Fire Chief.
• The increase in M&O includes additions for Fuel, Personnel Training,
Travel, and Contract Services.
• Capital: $647,875- Lease Payment for Fire Station 2
$ 61,000- Lunar Thermal Imagers and Accountability Software
$ 20,000-Training Facility- Furniture, Fixtures, Equipment
$ 15,000- Fire Department Equipment
$ 8,735-Ventilation Capable Saws
$ 5,000- New Position Equipment
*The City received a SAFER Grant in FY 2019. In addition to the 42.5
budgeted positions, 5 additional Firefighters were hired midway
through the year.
143
City of Twin Falls
Departmental Summary and Description
Building Safety Department
Department Description:
The Building Safety Department is responsible to ensure that minimum Fire, Life and Safety requirements
as established by the International Codes have been met. The Department verifies building safety through
the issuance of required building, mechanical, electrical, and plumbing permits. Once a permit has been
issued, the Department inspects construction through all phases of the process, from footings to final, for
fire, life-safety, structural integrity, accessibility, and energy efficiency requirements. The Department's
service also includes plan review for building,zoning,and mechanical design.Building safety is at the heart
of what the department does.A healthy and safe built environment surrounds everyone,often without being
noted. The Department strives to provide professional and knowledgeable service to the building
community in a respectful, efficient, and courteous manner.
Major Goals:
• Ensure health and life safety of the community,including first responders,by monitoring building
construction projects for compliance with adopted applicable building codes (SC 1)
• Consistently provide a high level of service to the community (RC 1)
• Continually improve processes and update technology to be more efficient and user friendly for our
customers(10 1 and RC 1)
• Increase the knowledge, skills, and abilities of Department staff through continuing education and
cross training(SC 1 and IO 1)
• Educate and inform residents and the building community about building department requirements,
expectations, and ethics(LC 1)
• Work to improve the building inspections profession through regular contact and cooperation with
peers in other jurisdictions and agencies (SC 1)
Fiscal Year 2022-2023 Objectives:
• Complete upgrades to permitting software to allow all permit applicants to use on-line permitting
tools by spring 2023 (10 1.1.1)
• Hire to fill vacancies in the Department to maintain consistent levels of customer service(I0 1.1.1)
• Employees will complete necessary continuing education to maintain required certifications by
summer 2023 (I0 1.3.2)
• Purchase new vehicle to replace an aging one in the Department(I01.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• Funding to replace an aging vehicle with a newer, safer,and more efficient vehicle
• Increased funding for employee development to train staff how to upgrade permit tracing software
to be more customer service oriented with greater on-line permitting opportunities
• Continued funding for employee continuing education opportunities to maintain necessary
certifications
• Continued funding for professional service contracts to supplement staff as needed when plan
review demands are at their peak
144
The Outcomes of our Investment will be:
• Safe and efficient buildings throughout the community
• Efficient,professional, and courteous permit and inspection processes
• An environment where the building community can be successful
• Competent and professional employees who are certified in multiple disciplines
• Community confidence in, and respect for the Building Safety Department and its personnel
• Consistent enforcement of building codes with a high level of customer service
• A building community that is educated about the applicable building codes
Fiscal Year 2021-2022 Accomplishments:
• Performed over 9,000 inspections through May 2022 across multiple disciplines, including
building,mechanical,plumbing, and electrical(SC 1.7.1)
• Issued 2,423 permits through May 2022 across multiple disciplines,including residential building,
non-residential building,mechanical,plumbing, and electrical(SC 1.7.1)
• Replaced an aging Department vehicle to provide safe and secure transportation for the inspection
team(10 1.1.1)
• Began having quarterly meetings with members of the development community to share
information and receive feedback on our customer service efforts(RC 1.2.5)
Performance Measures:
1) Performance Measure: Maintain 10-15 building inspections per day per inspector.
Strategic Goal SC 1.1: The City will be a public safety leader and EC 1.3.1: The City will seek to
improve the safety and health of private property conditions through adequate codes,
enforcement,public education, and certified and trained employees.
Importance: Performing too many plan reviews per day compounds problems and issues that arise
at the time of framing. Allowing time for an accurate plan review process allows critical items to
be addressed and public safety to be ensured.
Calculation: #of Building inspection reviews/total#of building inspectors
Results: Building inspections per day per inspector.
Maintain 10-15 Building Inspections/Day/Inspector
30 28.89
20
10-15 10-15
10 10.66
4.69
0
#of Inspections/Day/Inspector
FY 18-19 FY 19-20 FY 20-21 FY 22 Target FY 23 Target
145
2) Performance Measure: Maintain 10-15 mechanical/electrical/plumbing inspections per day per
inspector.
Strategic Goal SC 1.1: The City will be a public safety leader and EC 1.3.1: The City will seek to
improve the safety and health of private property conditions through adequate codes,
enforcement,public education, and certified and trained employees.
Importance: Performing too many plan reviews per day compounds problems and issues that arise
at time of framing. Allowing time for an accurate plan review process allows critical items to be
addressed.
Calculation: #of MEP inspection reviews/total#of MEP inspectors
Results: MEP inspections per day per inspector.
Maintain 10-15 MEP Inspections/Day/Inspector
15 10-15 10-15
10
5
0
#of Inspections/Day/Inspector
FY 18-19 FY 19-20 FY 20-21 FY 22 Target I FY 23 Target
3) Performance Measure: Provide clear information available on the City of Twin Falls' website and
communicate any significant code changes every 3 years.
Strategic Goal SC 1.1: The City will be a public safety leader and EC 1.3.1: The City will seek to
improve the safety and health of private property conditions through adequate codes,
enforcement,public education, and certified and trained employees.
Importance: The City of Twin Falls website should be updated and kept current showing the
newly adopted codes with any significant changes indicated. This helps to illuminate the
necessary changes and expectations necessary for plan review and inspection services that are
needed for a safe and secure community.
Calculation: The City of Twin Falls website currency
Results: The City of Twin Falls website is current for the past 3 fiscal years.
146
Expenditure by Category - Building Safety Department
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 8.5 8.5 9.5* 9.5 9.5 0
Expenditure
Category
Personnel $743,866 $730,781 $837,471 $928,922 $955,518 2.86%
M&O $22,858 $19,085 $18,681 $42,600 $52,400 23.00%
Capital $1,851 $33,024 $25,979 $25,000 $30,000 20.00%
Transfer 1 $9,5371 $9,8661 $9,927 $10,435 $13,464 29.03%
Subtotall $778,1131 $792,7561 $892,0581 $1,006,958 $1,051,383 4.41%
Expenditure by Category
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0 IL / W /
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital Transfer
Comments:
• The increase in M&O includes additions for Fuel, Operating and Specialty
Dept. Supplies, and Personnel Training.
• Capital: $30,000-Vehicle Replacement
*In addition to 8.5 budgeted positions, a full-time Building/Mechanical
Inspector was added halfway through FY 2021.
147
City of Twin Falls
Departmental Summary and Description
Custodial
Department Description:
The Custodial Department is responsible for the care and maintenance of buildings associated with Public
Safety and City Hall with the mission to provide a safe, sanitary, and functional environment to the
employees, citizens, and visitors of the city.
Major Goals:
• To provide safe clean operable facilities for internal and external customers. (SC2)
Fiscal Year 2022-2023 Objectives
• Conduct building audits to determine a schedule of repairs, services, or replacements needed for
mechanical systems. (SC2.1.1)
• Purchase the equipment necessary to perform carpet cleaning in-house. (I01.2.1)
• Purchase and install water conditioning systems to reduce the impact of hard water. (I01.2.3.)
Fiscal Year 2022-2023 Budget Highlights:
• The main campus of municipal buildings is now five years old. They are consistently clean and
well maintained. In the next two years, additional staffing will be added to the shelled spaces and
more usage will increase the wear and tear. Conducting an audit will provide an assessment of
immediate and future needs.
The Outcomes of our Investment will be:
• Planned repairs and maintenance that protect the investment of public money.
• Reduced cleaning and treatment of hard water deposits.
Fiscal Year 2021-2022 Accomplishments:
• Provided clean safe facilities through the third wave of COVID. (I01.2.1.)
• Reduced monthly laundry services by half by investigating a lower-cost provider. (I01.1.1)
148
Expenditure by Category - Custodial
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 1.5 1.5 1.5 1.5 1.5 0
Expenditure
Category
Personnel $85,159 $104,244 $114,368 $96,475 $106,345 10.23%
M&O $15,194 $33,158 $51,262 $30,820 $29,840 -3.18%
Capital $0 $0 $0 $0 $17,016 0.00%
Transfer $0 $0 $0 $0 $01 0.00%
Subtotall $100,3531 $137,4021 $165,6311 $127,2951 $153,201 20.35%
Expenditure by Category
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital ■Transfer
Comments:
• Capital: $10,799- Industrial Carpet Cleaner
$ 6,217-City Hall Water Softener
149
City of Twin Falls
Departmental Summary and Description
Engineering Department
Department Description:
The Engineering Department is responsible for the development, implementation and enforcement of
engineering design and construction standards for many public works projects.We provide support for City
projects in the form of project development,design,project administration,construction administration and
inspection, and materials testing. The Department reviews and approves preliminary and final plats,
construction plans,infrastructure,and other public components of privately developed subdivisions of land
and building permits, including verification inspections, materials testing and coordination of final
acceptance. Commercial and residential building permit applications are reviewed for conformity with
public works,utility, and other agency requirements as well as City code.
Water,wastewater,pressurized irrigation,transportation and other master plans and city plans are
developed,maintained, and implemented. Environmental planning and project plan reviews are currently
completed within the Department. Oversight of the industrial wastewater pretreatment program and
wastewater treatment and reuse facilities operation and reporting are currently within the Department's
purview. Construction drawings and maps for public works infrastructure and some other departments are
maintained for internal and public use. We are responsible for administering right-of-way and flood plain
permits. The Department supports the investigation of the viability of economic development
opportunities, as well as the implementation. Transportation planning and traffic control signal timing,
coordination and design of repair,replacement and new installations are also duties of the Department.
Major Goals:
• To safeguard the life, health, property, and welfare of the public and community that we serve
(HC 1).
• To uphold and promote the values that make us One City: Integrity, Connection, Honesty,
Commitment, and Teamwork(IO2).
• To support our colleagues across the City in the successful implementation of the objectives and
initiatives outlined in the City of Twin Falls' Strategic Plan(IO1).
• To develop, implement, and enforce engineering design and construction standards for public
works infrastructure and other work within public rights-of-way, ensuring that it is functional, safe
and in compliance with regulatory standards (RC7).
• To support, administer, design, and implement City sponsored infrastructure projects across the
organization(AC I,AC2,AC3,EC2, PC I).
• To review and approve privately developed subdivisions, as well as site work associated with
commercial and residential building permits (PC1,RC7).
• To develop, maintain, and implement master plans and mapping associated with the City's
infrastructure(AC1,EC2).
• To provide oversight of the industrial pretreatment program and wastewater treatment and reuse
facilities,including compliance with regulatory requirements (EC1, EC2).
• To support economic development opportunities(PC I).
• Monitor traffic control and provide transportation planning, design,and implementation(AC2).
150
Fiscal Year 2022-2023 Objectives:
• Hire and train new employees to get the Engineering Department fully staffed again(IO2.1).
• Create Standard Operating Procedures(SOP)within the Department to ensure new employees are
familiar with City processes, even amidst significant staff turnover(101.1).
Fiscal Year 2022-2023 Budget Highlights:
• Addition of a second Traffic Tech position.
The Outcomes of our Investment will be:
• Consistent, functional, quality, and safe public infrastructure that meets the needs of our
community and complies with regulatory standards.
• Promotion of economic development that is harmonious with our Comprehension and Strategic
Plans and design standards.
• An understanding of the current conditions and limitations of existing infrastructure along with
the conceptual plans and costs of needed future infrastructure improvements.
Fiscal Year 2021-2022 Accomplishments:
• Settlers and Perrine Point Pressure Irrigation ponds were lined(EC2.1).
• Filer&Hankins Intersection was designed and reconstructed(AC2.1).
• Pressure Irrigation Master Plan was completed(EC2.3).
• Water System Facilities Plan was completed(EC2.3).
• Transportation Master Plan was completed(AC 1.1).
• ITD ADA Ramps along Shoshone Avenue were completed(AC2.2).
• Several Sidewalk Improvement projects were completed(AC2.2).
• Completed the Filer Avenue Road Safety Audit(AC2.1).
Performance Measures:
1) Performance Measure: Have up to date facility plans(no older than 10 years)for each major
infrastructure component(transportation,water,wastewater collection, wastewater treatment,
pressure irrigation).
Strategic Goal RC7.1: The City of Twin Falls will prepare for growth by developing and updating
critical plan documents, collaborating with local/regional partners, and matching resources to
state&federal mandates and increasing demands for service.
Importance: Having up to date facility plans allows the City of Twin Falls to be aware of the
current infrastructure system including needed improvements and the ability to develop the
projects around those most critical priorities.
Calculation: #of Plans up to date/#of total plans
Results: 3 of 4—The current master transportation plan is in the final stages of acceptance. We
also included a new master plan this year with the Pressure Irrigation Master Plan.
151
2) Performance Measure: Provide public outreach to private developer stakeholders annually.
Strategic Goal PC 1.1: Create a process for community input supporting the development of the
economic development plan.
Importance: Meeting regularly with developers and stakeholder groups promotes communication
and open dialogue as both parties seek to create and support common interest in system
improvements.
Calculation: #of Meetings held with development community
Results: First meeting in FY 2021. 3 meetings were held with the development/building
community at the following dates: November 15,2021,April 13,2022,July 13,2022
3) Performance Measure: Update the Master Sidewalk Plan annually.
Strategic Goal AC2.2: The City will continue to improve the condition and operation of its
sidewalks.
Importance: A living sidewalk master plan shows where needs are and informs decision makers
what options are available to place new sidewalks and best utilize the available funds.
Calculation: #of Updates annually
Results: Updated in 2020 and completed in 2021, scheduled to be updated in September 2022.
152
Expenditure by Category - Engineering
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 14.25 14.25 14.25 14 14 0
Expenditure
Category
Personnel $1,540,222 $1,593,365 $1,590,163 $1,706,842 $1,666,738 -2.35%
M&O $135,406 $72,233 $43,379 $161,705 $152,572 -5.65%
Capital $27,983 $23,036 $411 $0 $3,020 0.00%
Transfer 1 $17,2871 $17,8191 $17,9941 $18,9161 $24,406 29.03%
Subtotall $1,720,8971 $1,706,4521 $1,651,9461 $1,887r4631 $1,846,736
Expenditure by Category
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital ■Transfer
Comments:
• The decrease in Personnel includes a reduction for the Environmental Engineer moved
to the Wastewater Treatment Department, and the addition of a Traffic Technician.
• The decrease in M&O results from a reduction in Professional Services.
• Capital: $3,020- New Position Equipment
153
City of Twin Falls
Departmental Summary and Description
Parks Department
Department Description:
The Parks Department is responsible for the care and maintenance of over 1,500 acres in over 80 public
areas, including parks,playgrounds,the city pool, splash pads,buildings, facilities,parking lots, and
landscape areas throughout the community. The Parks Department provides an opportunity to improve the
quality of life through outdoor recreation that is accessible to persons of all ages, and abilities.
Major Goals:
• Provide and maintain facilities that support healthy lifestyles through the implementation of the
Parks and Recreation Master Plan. (HC1)
• Maintain safe public facilities and parks. (SC2)
• Expand and connect trails to address bicycle and pedestrian demands. (AC1)
• Seek opportunities to support community partners and develop a strategy to attract tourists to
public parks and spaces. (PC3)
• Engage and involve the community in park development and enhancement. (RC1)
• Equip and support staff to succeed. (I01)
• Seek opportunities to expand trail systems(Canyon Rim,Rock Creek,Auger Falls, etc....) as a
way to promote healthy and active lifestyles. (HC1)
• Identify and make plans to acquire property for a community park, as defined by the Parks&
Recreation Master Plan. (HC1)
• Develop and implement a capital improvement plan for desired amenities to existing parks and
recreation facilities. (HC1)
• Work with the development community to acquire future neighborhood park sites that are
strategically located to meet the community's needs and the recommendations identified in the
Parks&Recreation Master Plan. (HC1)
Fiscal Year 2022-2023 Objectives:
• Make facility improvements consistent with park enhancement plans at Eastland Poleline
Trailhead and Frontier Park. (HC 1.1.4)
• Continue maintenance efforts on the canyon rim trail and Auger Falls. (AC2.3.1)
• Finish enhancement plans at Harrison,Morning Sun, and Oregon Trail. (HC 1.1)
Fiscal Year 2022-2023 Budget Highlights:
• To provide daily maintenance and care for 1,508.25 acres of parks and City Properties.
The Outcomes of our Investment will be:
• To provide a safe and clean environment for citizens and visitors of Twin Falls to recreate and
enjoy.
• To provide high-quality and diverse recreation spaces for the community.
• To ensure the efficient and resourceful maintenance of parks and other City properties.
154
Fiscal Year 2021-2022 Accomplishments:
• Received the Arbor Day Tree City USA designation for the 24th consecutive year through the
National Arbor Day Foundation and planted 9 trees in celebration. (EC 1.4.1)
• Completed Facility Enhancement work at Cascade Park to include restroom replacement.
(HC 1.1.4)
• Continued Zone Maintenance on parking lots-Harmon Park(HC 1.1.3)
• Continued work on Facility Enhancement Plans (HC 1.1.4)
• Designed access road and parking area for Evel Knievel trailhead.((AC2.3.2)
• Installed concrete flatwork under shade structures at Sunway. ((HC 1.1.4)
• Celebrated Earth Day with volunteer cleanup and park projects across the city(RC.1)
Performance Measures:
1) Performance Measure: Monitor event management for games,trails,ball fields, shelters,
bandshell and classes and strive for at least 2,000 scheduled events.
Strategic Goal HC1.1: The City will provide and maintain facilities that support healthy lifestyles
through the implementation of the Parks and Recreation Master Plan.
Importance: Maintenance on our parks supports healthy lifestyles and provides a safe and clean
environment for citizens and visitors of Twin Falls to recreate and enjoy. Event management is
indicative of a successful endeavor for the City of Twin Falls
Calculation: #of Scheduled events for games,trails,ball fields, shelters,bandshells and classes
Results: Total#of scheduled events.
Monitor Event Management for Games, Trails, Ball Fields,
Shelters, Bandshell and Classes
4,000
2,000 2,393 2,477 1,964 2,1242,196 2,000
#of Scheduled Events
■FY 17-18 FY 18-19 —FY 19-20 FY 20-21 m FY 21-22 FY 23 Target
2) Performance Measure: Maintain asphalt trails.
Strategic Goal HC 1.1: The City will provide and maintain facilities that support healthy lifestyles
through the implementation of the Parks and Recreation Master Plan.
Importance: Maintenance on our trails supports healthy lifestyles and provides a safe and clean
environment for citizens and visitors of Twin Falls to recreate and enjoy.
Calculation: #of miles asphalt trails
Results: The City has maintained 23 miles of canyon rim trails in fiscal year 2022 and 22 miles of
canyon rim trails for the previous 3 fiscal years.
155
Expenditure by Category - Parks
FY 1019 FY 1010 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 11.67 12.67* 12.67 12.67 12.67 0
Expenditure
Category
Personnel $1,098,448 $1,168,322 $1,312,805 $1,389,979 $1,443,041 3.82%
M&O $237,780 $233,052 $260,585 $290,922 $306,200 5.25%
Capital $632,664 $406,504 $541,907 $600,000 $1,011,000 68.50%
Transfer $38,502 $39,687 $40,077 $42,131 $54,359 29.03%
Subtotal $2,007,3941 $1,847,5651 $2,155,3741 $2,323,0321 $2,814,6001 21.16%
Expenditure by Category
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 ■Capital ■Transfer
Comments:
• The increase in M&O includes additional funds for rising costs associated with materials,
parts, and supplies.
• Capital: $350,000- Facility Enhancement- Frontier, Sunrise, Harrison
$210,000- Parking Lot Maintenance
$190,000- Harmon Park Tennis Courts-Removal & Replacement
$ 55,000- Mobile Units (10) -Tablets, Mounts, City Works
$ 50,000-Trail Maint.-Fence,Asphalt, Repair
$ 50,000-Service Truck(3/4 Ton)
$ 40,000- Baxter Dog Park Plan -City Council Capital
$ 35,000- Pickup
$ 20,000- Donation Support Projects
$ 6,000-Salt Spreader
$ 5,000- Facility Enhancement Plan Development
*In addition to 11.67 budgeted positions, a Parks Operator funded by the Urban
Renewal Agency of Twin Falls (URA)was hired during FY 2020.
156
City of Twin Falls
Departmental Summary and Description
Recreation
Department Description:
The Twin Falls Recreation Department, in conjunction with the Parks Department, is committed to
enriching the quality of people's lives through the development and management of programs and facilities
that offer positive lifestyle choices to build strong families and a healthy community.
Major Goals:
• Dedicate resources to improving existing recreation facilities. (HC1)
• Continue to collaborate with different entities in the community to promote a healthy lifestyle.
(HC 1)
• Continue to expand existing and add new programs. (HC1)
Fiscal Year 2022-2023 Objectives:
• Expand recreation programming to meet the needs of our diverse community, including the active
adult population by developing programs geared to the 55+group, as well as adding more
enrichment programs. (HC 1.2.1)
• Ensure participant safety in youth sports programs by replacing worn-out equipment. (HC 1.2.1)
• Repair sports field amenities. (HC 1.1.3)
• The primary focus of the Recreation Department M&O budget is geared toward offering a diverse
selection of programs and services to support healthy lifestyles. (HC 1.2.2)
Fiscal Year 2022-2023 Budget Highlights:
• Replace outdated and broken athletic equipment
• Replace broken and dangerous dugouts and backstops
• Introduce Senior Programming(if COVID restrictions allow)
The Outcomes of our Investment will be:
• Recreation facilities and programs that contribute to a balanced and meaningful life
• Provide opportunities for regular physical activity, community involvement, and positive lifestyle
choices.
Fiscal Year 2021-2022 Accomplishments:
• Replaced outdated and broken athletic equipment(HC1.1.3)
• Continued to grow our youth sports and leisure programs(HC 1.2.1)
• Continued to provide staff training opportunities such as seminars and classes(IO 1.3.2)
• Fixed backstops at the Oregon Trail Youth Complex(HC 1.1.3)
157
Performance Measures:
1) Performance Measure: Provide recreational opportunities to all ages.
Strategic Goal HC1.2: The City will provide facilities,programs,and services that support
healthy lifestyles.
Importance: Recreational facilities and programs contribute to a balanced and meaningful life,
improve, and maintain personal health and wellness, and provide positive lifestyle choices.
Calculation: Programs offered in age groups 0-3,4-5, school age 6th to 8th grade, school age 9th to
12th, adult sports and 55+
Results: #of Programs offered in each age group.
#of Programs for Recreational Opportunities in all Age
Groups
20
15
10
5
0 0..1. hill 1111 oouoo 11111 WON
Ages 0-3 Ages 4-5 Ages 5-15 Ages 16-19 Ages 19-55 Ages 55+
■2019 ■2020 N 2021 J 2022 �2023 Target
2) Performance Measure: Advertise all programs through a quarterly email to all customer profiles.
Strategic Goal HC1.2: The City will provide facilities,programs, and services that support
healthy lifestyles.
Importance: Recreational facilities and programs contribute to a balanced and meaningful life,
improve, and maintain personal health and wellness, and provide positive lifestyle choices.
Calculation: #of Emails sent each quarter
Results: #of Emails sent in each of the 4 quarters combined.
158
Advertise all Programs through a Quarterly Email to all
Customer Profiles
30,000 28,000
24,005
20,000 17,008
10,000 9,176 13,006
#of Emails Sent
0 2019 0 2020 0 2021 iL 2022 2023 Target
3) Performance Measure: Provide established core programs.
Strategic Goal HC1.2: The City will provide facilities,programs,and services that support
healthy lifestyles.
Importance: Recreational facilities and programs contribute to a balanced and meaningful life,
improve, and maintain personal health and wellness, and provide positive lifestyle choices.
Calculation: #of Participants in established core programs
Results: #of Participants in each of the established core programs.
# of Participants in Established Core Programs
Other
� J 450
0
Volleyball e
50
Soccer
1,650
Baseball/Softball
0
2,500
Football o
100
Basketball o
1,000
500 1,000 1,500 2,000 2,500 3,000 3,500
J 2019 u 2020 2021 J 2022 2023 Target
159
Expenditure by Category - Recreation
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 4.33 4.33 4.33 4.33 4.33 0
Expenditure
Category
Personnel $488,976 $458,314 $500,086 $552,580 $586,374 6.12%
M&O $236,712 $178,288 $205,514 $238,463 $261,186 9.53%
Capital $50,270 $31,852 $25,570 $40,000 $50,000 25.00%
Transfer $6,407 $6,604 $6,669 $7,011 $9,046 29.03%
Subtotall $782,3651 $675,0581 $737,8391 $838,0531 $906,6061 8.18%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
ILI
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in M&O includes additions for Self-Supporting Recreation
and Youth Programs, and Travel.
• Capital: $25,000- Program Equipment
$25,000- Recreation Facility Maintenance
160
City of Twin Falls
Departmental Summary and Description
Golf Course
Department Description:
The Twin Falls Golf Club is an 18 hole course that provides a challenging and fun opportunity for the
community to enhance their quality of life through physical activity. The course is operated through a
Concessionaire Agreement, and capital improvements are made by the City.
Major Goals:
• Continue to work with the Concessionaire to develop and maintain the Twin Falls Golf Club to
meet the needs of the community and support healthy lifestyles. (HCl)
Fiscal Year 2022-2023 Objectives:
• Purchasing maintenance equipment for the golf course. (HC 1.2.2)
• Continuing to make improvements to the facility. (HC 1.2.2)
Fiscal Year 2022-2023 Budget Highlights:
• Replace aging course maintenance equipment.
The Outcomes of our Investment will be:
• Continued capital investment in this asset will ensure a quality,well-maintained facility for the
community to enjoy.
Fiscal Year 2021-2022 Accomplishments:
• Replaced the clubhouse flooring. (HC1.1.3)
• Purchased updated maintenance equipment. (HC1.1.3)
• Upgrade parking lot to meet ADA standards. (AC1)
161
Expenditure by Category - Golf
FY 1019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 0.25 0 0 0 0 0
Expenditure
Category
Personnel $48,106 $0 $0 $0 $0 0.00%
M& O $1,156 $0 $0 $0 $0 0.00%
Capital $137,900 $124,987 $139,624 $110,000 $57,865 -47.40%
Subtotall $187,163 $124,9871 $139,6241 $110,0001 $57,865 -47.40%
Expenditure by Category
$140,000
$120,000
$100,000
$80,000 —
$60,000
$40,000
$20,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 .Capital
Comments:
• Capital: $38,365- Multi Pro Sprayer
$19,500- Kubota F2690E 60" Deck Trim Mower
162
Expenditure by Category - Capital Improvement Fund
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
General Fund $2,247,763 $2,596,419 $4,586,128 $1,577,598 $2,803,810 77.73%
Miscellaneous $170,925 $435,652 $128,772 $143,600 $156,400 8.91%
Total Capital $2,418,688 $3,032,071 $4,714,900 $1,721,198 $2,960,210 71.99%
Transfers $2,035,159 $1,177,287 $798,904 $782,800 $730,000 -6.75%
Subtotall $4,453,8471 $4,209,3581 $5,513,8041 $2,503,9981 $3,690,210 47.37%
Expenditure by Category
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2019 2020 2021 2022 2023
'Total Capital ■Transfers ■Miscellaneous ■General Fund
Comments:
• Capital amounts for General Fund departments are included and shown
in individual department budget narrative expenditure summaries.
• Fiscal Year 2023 Miscellaneous includes$150,000 for Contingency
and $6,400 for Public Art.
• Fiscal Year 2023 Transfers are for City Council Capital Sidewalk Projects
in the Street Fund.
163
City of Twin Falls
Departmental Summary and Description
Street Department
Department Description:
The City of Twin Falls Street Department is responsible for the repair and maintenance of all paved City
streets, alleys, and rights of way. These responsibilities include sweeping, patching, plowing, sanding,
repair/maintenance of all roadway markings, signs, and traffic signals. The City of Twin Falls Street
Department is also responsible for the repair and maintenance of all gravel streets and alleys. These
responsibilities include grading and application of dust guard.
Our team is currently responsible for approximately 243 center line miles/ 625 lane miles of paved City
streets and approximately 15 miles of gravel streets/alleys. (See Quantities for Street Dept. Areas of
Responsibility document for details)
Other activities include supporting parades and other community events, cleaning up tree limbs and other
debris after extreme weather events and all the other little things that impact our day-to-day operations.
These activities are performed under all types of weather conditions. They are done to ensure public safety
and to meet the Public's general expectations for service.
Major Goals:
• To provide a well-trained and highly motivated work force using the One City concept. (I01.4)
• Maintain effective emergency response capabilities in cases of failed infrastructure or extreme
weather events. (AC2.2.4)
• To maintain/improve current bicycle and pedestrian safety through signage/design. (AC1.2.1,
AC 1.2.2)
• Continue to provide the personnel and equipment necessary to maintain/improve air quality
standards. (EC2.2.8)
• Utilize all plans and resources to accomplish expected results. This includes the Zone Maintenance
Program,Micro PAVER,Transmap Pavement Analysis,Transportation Master Plan,and the Long-
Term Strategic Plan. (AC2.1.2)
• Improve ADA/sidewalk accessibility. (AC2.2)
Fiscal Year 2022-2023 Objectives:
• Work with Engineering Dept. and other Public Works Depts. to move forward with Zone
Maintenance Program. To provide ease in planning and delivering seal coat, slurry seal and other
maintenance activities. (AC2.1.1)
• Rehabilitate 3 lane miles (lmile, 30' wide)of City streets by using Street Dept. and other
resources. (AC2.1)
• Continue to meet Federal Highway Administration (MUTCD) guidelines regarding traffic safety
and signing. (AC2.1.3)
• Use Retro/Reflective/GIS sensor gun and Mesa system to continuously update data base for sign
locations/conditions(MUTCD requirement)(AC2.1.3)
• Continue to Incorporate LIDAR data into our pavement management system. In 2023 we will use
the data collected in 2019-2020 to guide our Zone maintenance and reconstruction efforts.
(AC2.1.2)
164
• To continue to attend relevant training classes to increase job knowledge and skills. (I01.2.1)
• Provide necessary tools, equipment, and technology to increase job performance and customer
service. (101.1)
• Place more emphasis on employee safety, and well-being. (I01.2)
• Continue to use Street Dept. Equipment Replacement Schedule to assist in budgeting for large
capital equipment purchases and determining when these purchases should be made (See Street
Dept. Equipment Replacement document) (101.1,AC2.1)
• Continue with repair/replacement of failing concrete sidewalks covering Lateral 38. (AC2.2)
• Continue our sidewalk replacement match program. (AC2.2.2)
• Continue to repair and replace City owned sidewalks using our concrete crew. (AC2.2)
• Continue to utilize CityWorks. (101.3.2)
Fiscal Year 2022-2023 Budget Highlights:
• Continue our Zone maintenance program. In 2023 we will be in Zone 3 providing a surface
treatment to every street in the zone.
• Continue to increase bicycle and pedestrian accessibility through the repair and replacement of city
owned sidewalk.
• Incorporate our Sidewalk Master plan into our maintenance program.
• Continue to offer the sidewalk match program.
• Continue our equipment replacement program.
The Outcomes of our Investment will be:
• A well trained,highly motivated work force capable of delivering a high level of service to meet
the expectations of our many customers.
• Long lasting, safe roads
• Improved Bicycle/Pedestrian Safety
• Clean/Healthy City streets
• Ability to meet Strategic Plan Goals through proper planning and Performance Management.
• Greater ADA access in identified areas.
Fiscal Year 2021-2022 Accomplishments:
• Completed Zone 2 of our Zone maintenance program. This program includes Chip Seal,Fog Seal,
Slurry Seal, and Friction Seal. (AC2.1.1)
• Milled/re-paved Wycoff Cir. (AC2.1.2)
• Milled/re-paved Grandview Dr. in front of Twin Falls Golf Club. (AC2.1.2)
• Milled/re-paved Filer Ave and Washington St intersection(AC2.1.2)
• Signing/Striping Division completed another successful year of gathering data and verifying sign
retro reflectivity to continue to meet MUTCD requirements and to increase Public Safety.
(AC2.1.3)
• Added sidewalk on Wendell St. from Robbins to Falls Ave W. (AC2.2)
• Added sidewalk on Eastland(AC2.2)
• Added sidewalk on Stadium(AC2.2)
165
Performance Measures:
1) Performance Measure: Provide scheduled zone maintenance.
Strategic Goal AC2.1: The City will continue to improve the condition and operation of its
streets.
Importance: Maintaining the City of Twin Fall's streets provides for long-lasting and safe roads
for motorists,bicyclists, and pedestrians.
Calculation: Completion of one of the 8 scheduled maintenance zones.
Results: Each zone in the past 3 fiscal years was 100%completed. Miles in each zone are shown.
Miles Maintained in each Completed Zone
100 90.54 84.48
50 64.81 56.29 63.59
i
0
#of Miles
FY 18-19(Zone 7) ■FY 19-20(Zone 8) FY 20-21 (Zone 1)
FY 21-22(Zone 2) ■FY 23 Target(Zone 3)
2) Performance Measure: Provide scheduled sign maintenance to maintain signal retro reflectivity.
Strategic Goal AC2.1: The City will continue to improve the condition and operation of its
streets.
Importance: Maintaining our signals provides a high level of service to our customers by
providing safe roads for motorists,bicyclists, and pedestrians.
Calculation: Completion of one of the 10 scheduled maintenance zones.
Results: Each zone in the past 3 fiscal years was 100%completed. Signs in each zone are shown.
Signs Maintained in each Completed Zone
1,500
1,127 1,035
1,000 807 750
500
#of Signs
FY 18-19(Zone 4) FY 19-20(Zone2) FY 20-21(Zone 1)
FY 21-22 (Zone 2) FY 23 Target(Zone 3)
166
3) Performance Measure: Repaint street lines in the City of Twin Falls every year to maintain the
reflectivity that is required by MUTCD(Manual on Uniform Traffic Control Devices).
Strategic Goal AC2.1: The City will continue to improve the condition and operation of its
streets.
Importance: Maintaining our streets provides a high level of service to our customers by
providing long-lasting and safe roads for motorists,bicyclists, and pedestrians.
Calculation: #of Streets with lines repainted
Results: Total#of streets repainted for the year.
Repaint Street Lines to Maintain Reflectivity
300
00 13.1 .
170.5 170.0 175.0
100
0
#of Streets
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
167
Expenditure by Category-Street
FY 2011 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 16 16 16 16.33 16.33 0
Expenditure
Category
Personnel $1,261,126 $1,257,458 $1,273,661 $1,460,191 $1,579,524 8.17%
M&O $413,886 $489,414 $466,942 $546,960 $576,660 5.43%
Capital $6,546,280 $5,849,401 $4,795,774 $3,759,553 $4,404,782 17.16%
Transfer $390,808 $400,995 $407,152 $427,157 $491,168 14.99%
Subtotal $8,612,099 $7,997,268 $6,943,529 $6,193,861 $7,052,134 13.86%
Expenditure by Category
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000 ILL
LILI
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in M&O includes additions for Fuel and Signal Repair.
• Capital:
$1,248,000-Seal Coating-Zone 3 $ 150,000-Sidewalk Match Program
$ 858,632-Reconstruction-Orchard (Design), Hankins $ 110,000-Sidewalk Construction Projects
$ 730,000-Sidewalk Projects-City Council Capital $ 66,000-Signal Upgrades-FUR Infrared Cameras
$ 600,000-Road Maintenance and Overlays $ 55,900-Skid Steer-FUR Infrared Cameras
$ 385,000-Paint Machine $ 7,500-Signal UPS(Unterruptible Power Supply)
$ 190,000-Plow/Salt Combo Truck $ 3,750-Computer Replacement
168
Expenditure by Category - Street Lighting
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $309,991 $306,302 $308,722 $330,600 $355,000 7.38%
Capital $68,447 $135,370 $63,091 $65,000 $70,000 7.69%
Transfer 1 $23,3271 $23,7931 $23,8871 $25,0951 $28,147 12.16%
Subtotall $401,7651 $465,4651 $395,7001 $420,6951 $453,147 7.71%
Expenditure by Category
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000 J
$100,000 I
$50,000 / /
$0 L.
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
Comments:
• The increase in M&O includes additional funds for Utility Line Locates.
• Capital: $70,000- LED Retrofits/Improvements
169
Expenditure by Category - Library
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $1,804,514 $1,794,611 $1,904,240 $1,988,602 $2,080,486 4.62%
Capital $25,723 $25,304 $60,177 $168,000 $130,000 -22.62%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $1,830,2371 $1,819,9151 $1,964,4161 $2,156,6021 $2,210,486 2.50%
Expenditure by Category
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2019 2020 2021 2022 2023
Personnel ■M&O Capital ■Transfer
Comments:
• Capital: $130,000- Replacement of Main Air Handling Unit
170
City of Twin Falls
Departmental Summary and Description
Airport
Department Description:
The Airport Department is responsible for operating a non-hub,commercial carrier airport.The airport staff
must comply with strict FAA & TSA requirements to operate and maintain: 456,000 sq. yards of asphalt,
runway,taxiway and aprons,associated safety areas,airfield lighting and windsocks,a 580-vehicle parking
area, 36,000 sq. ft.terminal building, 38,500 linear ft. of security fence, 8 acres of greenbelt and lawn,225
acres of irrigated farm ground (leased out), and 1450 acres of dry land. Required equipment includes
vehicles for general purposes, snow removal and sweeping, lawn tractors and other miscellaneous
equipment. The administrative staff develops and implements policies for public and business relations,
regulatory compliance, and plans for future airport growth.
Major Goals:
• Provide customer safety, security and service(AC 3.1)
• Oversee capital investment projects (AC 3.1)
• Continue marketing air service(PC 3.1)
• Develop airport growth, investment, and services(PC 3.1)
Fiscal Year 2022-2023 Objectives:
• Work with our community and airline partners to help build back airline travel decline associated
with the global health crisis. (PC 3.2.1)
• Begin environmental and design work for the upcoming main runway/crosswind runway
rehab/relocation(AC3.1.3)
• Construct the east ramp expansion project for additional aircraft activity. (AC 3.1.3)
• Assess plans for future utility expansion for economic development(PC3.1.1)
• Complete installation of new security hardware and upgrades to security systems. (SC 2.1.3)
Fiscal Year 2022-2023 Budget Highlights:
• Due to the effects of the pandemic leading to reduced frequencies of air service from Delta to
SLC, airport revenues have been significantly reduced. The airport has received federal grants
under CARES, CRSSA and ARPA legislation aimed at assisting with airport operating revenue
reductions. For the short-term future,the airport budget will need to utilize support from these
grant funds to balance annual expenditures.
• Funding for maintenance and operation, including equipment, supplies & personnel will be
budgeted at similar levels as last fiscal year.
Airport Construction Fund Highlights:
• Environmental and design work will be completed to enable the airport to rehabilitate the main
runway and relocate the crosswind runway. The main runway was last rehabilitated in 1999 and is
nearing the end of its useful life.
• Expand the east ramp to relieve congestion and allow for additional aircraft activity& safety.
171
The Outcomes of our Investment will be:
• Investments in the Airport Department help maintain,operate, and develop a facility which acts as
an economic engine to the region
• Remain a certificated commercial air service airport in accordance with Federal Aviation
Administration and Transportation Security regulations
• Maintain a formal snow&ice control program
• Provide emergency response and security measures
• Service to our traveling public, airport tenants, airlines, ®ulatory agencies
• An active Airport Improvement Program(AIP)funded by the Federal Aviation Administration
Fiscal Year 2021-2022 Accomplishments:
• Updated the FAA Airport Master Plan, allowing for continued timely investment in airport
maintenance and development projects outlined in the airport capital improvement plan. (AC3.1)
• Worked closely with community partners to navigate the declining level of air service which
came suddenly as a result of pandemic related effects on airline pilots and other airline staffing
imbalances. (PC3.1)
• Completed development of the N.E. Hangar development area to include phase I utility upgrades.
(PC 3.1.1)
Performance Measures:
1) Performance Measure: Perform daily self-inspections, in addition to special inspections as
needed, in accordance with the Airport Certification Manual(ACM)to maintain FAA
compliance.
Strategic Goal SC2: Maintain safe public facilities and parks.
Importance: Performing daily self-inspections is imperative to maintain the safety and security of
the airport, and to comply with FAA regulations.
Calculation: Days when an inspection is performed
Results: #of Inspections completed each year.
Perform Daily Self-Inspections in Accordance with the
ACM to Maintain FAA Compliance
1500
1101
1000 969 967 850
700
500
0
#of Inspections
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
172
2) Performance Measure: Maintain FAA Regulatory Compliance.
Strategic Goal AC3: Maintain and improve the Airport, PC3: Provide public services that support
travel and tourism.
Importance: The airport must maintain FAA regulatory compliance to serve commercial air
carrier aircraft and receive FAA grant monies.
Calculation: Subject to annual FAA inspections of our Airport Certification Manual, Snow and
Ice Control Plan,Airport Rescue and Fire Fighting, and Airfield condition
Results: Any discrepancies noted by the FAA Inspector are corrected in a timely manner by
Airport Staff.
3) Performance Measure: Maintain TSA Regulatory Compliance.
Strategic Goal SC2.1.7: Enhance security at the airport, including compliance with changing
federal regulations.
Importance: Mandatory for commercial service airports.
Calculation: Subject to inspection by a TSA Inspector, satisfactory compliance with TSA
regulations and the Airport Security Plan
Results: Any discrepancies or improvements identified during the TSA Inspection are corrected
in a timely manner by Airport Staff.
173
Expenditure by Category - Airport
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 8.5 9.5 9.5 9.5 9.5 0
Expenditure
Category
Personnel $686,960 $735,847 $816,221 $844,562 $911,200 7.89%
M&O $330,191 $306,866 $316,107 $333,335 $366,265 9.88%
Capital $394,357 $275,340 $360,774 $207,250 $173,450 -16.31%
Transfer 1 $387,6641 $396,6061 $437,8741 $419,4551 $470,437 12.15%
Subtotall $1,799,1711 $1,714,6591 $1,930,9761 $1,804,6021 $1,921,352 6.47%
Expenditure by Category
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2019 2020 2021 2022 2023
■Personnel M&O Capital ■Transfer
Comments:
• The increase in M&O includes additions for Professional Services (Consulting, Engineering), Promotion,
Fuel, Electric, and Propane.
• Capital: $50,000-Airport 75th Anniversary Event $18,900-Green Belt Mower Replacement
$45,000- Landscape Upgrade $15,000-Wildlife Management Equipment
$34.550-Terminal Building- Exterior Paint $10,000- Restaurant Equipment/Furnishings
174
Expenditure by Category - Airport Construction
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $0 $111 $39,274 $0 $0 0.00%
Capital $754,752 $1,766,024 $7,574,692 $1,620,200 $1,067,200 -34.13%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $754,7521 $1,766,1351 $7,613,9661 $1,620,2001 $1,067,200 -34.13%
Expenditure by Category
$8,000,000 _
$7,000,000 _
$6,000,000 _
$5,000,000
$4,000,000 _
$3,000,000 _
$2,000,000
$1,000,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital Transfer
Comments:
• Capital: $1,067,200-Construction Projects
175
Expenditure by Category - Impact Fee
FY 2019 FY 2020 FY 1021 FY 2021 FY 2023 FY 1023
Actual Actual Actual Budget Adopted Change
FTE
Capital
Police $0 $0 $8,000 $0 $0 0.00%
Fire $30,685 $0 $8,000 $0 $0 0.00%
Street $728,079 $62,936 $527,332 $0 $0 0.00%
Parks $103,418 $19,609 81,7181 0 $0 0.00%
Transfers $0 $0 $322,3311 $0 $647,875 0.00%
Subtotal $862,182 $82,546 $947,3821 $0 $647,875 0.00%
Expenditure by Category
$800,000
$600,000
$400,000
$200,000
$0
2019 2020 2021 2022 2023
■Police ■Fire ■Street ■Parks ■Transfers
Comments:
• Fiscal Year 2023 Transfers are Fire Impact Fees to the Capital
Improvement Fund for the Fire Station 2 lease payment.
176
City of Twin Falls
Departmental Summary and Description
Water Supply and Pressurized Irrigation
Department Description:
Water Supply operates and maintains eight water-pumping systems; operates and maintains six well
systems totaling thirteen wells;monitors wells upgradient of the city wells to ensure water quality;and tests
the potable water to meet all State and Federal safe drinking water standards. The Department also operates
and maintains all 26 pressurized irrigation pump stations and helps setup,maintain and program all V.F.D.'s
and SCADA systems in the new irrigation pump buildings.
Major Goals:
• Provide clean potable water to the citizens of Twin Falls and continue to promote water
conservation. (EC2.3.11)
• Add pressure irrigation stations to help ensure a reserve capacity during peak day demand.
(EC2.1.1)
• Continue to establish and operate a preventive maintenance program on all electrical and
mechanical systems that are in the supply system and new pressurized irrigation systems.(EC2.3.4)
• Continue to work with EPA and DEQ to ensure the city stays current with all sampling required
and all the new unregulated contaminant monitoring. (EC2.3.4)
Fiscal Year 2022-2023 Objectives:
• Continue working on, adding, or enlarging pressurized irrigation systems, in addition to adding
SCADA for customer convenience relating to best times to water during the day. (EC2.2.4,
EC2.2.9,EC2.3.9)
• Complete the construction design for the Hankins Pressure Zone and plan for the construction to
happen in 2023 (EC2.3.6)
• Contract the purchases of property called out in the Pressure Irrigation Master Plan(EC2.1.1)
• Replacement of 4 Blue lakes Check valves at Blue Lakes well heads (EC2.3.4)
Fiscal Year 2022-2023 Budget Highlights:
• Design construction plans to construct the Hankins Pressure Zone improvements.
• Construct the Blue Lakes Roadside Stream Project.
• Purchase key pieces of property for building or improving the PI systems and drainages.
• Replace 4 check valves on the Blue Lakes system.
The Outcomes of our Investment will be:
• A system that meets all regulatory requirements
• A system that runs more efficiently
• A system that conserves more of our potable water for potable use
• A system that is able to meet the growing demands of new growth in the City of Twin Falls
177
Fiscal Year 2021-2022 Accomplishments:
• Completed the Water Facility Master Plan Update with JUB (EC2.3.4)
• Completed the PI Facility Master Plan with JUB (EC2.1.1)
• Upgrades to our Water and PI SCADA system and programing. (EC2.3.9)
• Successful THM removal at MVR airport(EC2.3.4)
Performance Measures:
1) Maintain at least 10%water reserve during peak-day demand.
Strategic Goal EC2.3.3: The City will evaluate and develop appropriate storage capacity.
Importance: Maintaining an adequate water supply keeps the system for the City of Twin Falls
prepared for potential necessary emergency flows for fire protection at peak demands.
Calculation: Lowest%water reserve
Results: Lowest%water reserve during peak-day demand.
Maintain at least 10% Water Reserve During Peak-Day
Demand
60%
50% 54% 54% 51% 51%
40% 37%
30%
20%
10% 10%
0%
%Water Reserve
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
178
Expenditure by Category - Water Supply
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 4 4 4 5 5 0
Expenditure
Category
Personnel $420,660 $401,476 $424,086 $512,574 $549,077 7.12%
M& O $1,126,398 $1,134,561 $1,211,904 $1,238,900 $1,426,300 15.13%
Capital $467,192 $300,929 $188,553 $115,400 $3,469,750 2906.72%
Debt $2,746,767 $2,749,852 $9,161,389 $1,217,750 $824,375 -32.30%
Transfers $2,847 $2,9351 $2,9641 $3,1161 $4,0201 29.03%
Subtotal $4,763,865 $4,589,7541 $10,988,8951 $3,087,7401 $6,273,5221 103.18%
Expenditure by Category
$10,000,000
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$ ,000,000 � m
$1,000,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfers Debt
Comments:
•The increase in M&O includes additions for Electric, Chemicals, Equipment Repair Parts,
Advertising for Conservation Projects, and DEQ Fees.
• Capital: $3,054,750- Hankins Pressure Zone Improvements
$ 360,000- Blue Lakes Check Valve Replacement
$ 25,000- New CL2 Machines- Harrison,Airport, Blending,Wills
$ 25,000-Water Storage Tank Cleaning
$ 5,000-Cradlepoint Replacement
179
Expenditure by Category - Pressurized Irrigation
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $279,689 $328,496 $314,904 $359,050 $374,050 4.18%
Capital $183,702 $638,639 $237,863 $55,000 $1,122,000 1940.00%
Transfer $0 1 $0 1 $0 1 $0 1 $0 1 0.00%
Subtotall $463,3911 $967,1351 $552,7671 $414,0501 $1,496,050 261.32%
Expenditure by Category
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000 it
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in M&O is for Electric.
• Capital: $300,000- Misc. Retrofit and Piping Projects
$300,000-Golf Course PI Skid
$200,000-Orchard Drainage Improvements
$150,000- Hillcrest Drainage Improvements
$107,000- Perrine Downstream Improvements
$ 50,000- Measurement Devices- Fillmore,Aspenwood,
Fieldstone
$ 15,000-Thomson Park PI Station Filter
180
City of Twin Falls
Departmental Summary and Description
Water Distribution
Department Description:
Water Distribution's responsibilities are to maintain the roughly 570 miles of the City's water distribution
network. This includes repairing all water breaks in sizes ranging from V lines up to and including 42"
mains. The Department works a 40-hour workweek on 10-hour workdays with a split crew to cover the full
workweek Monday thru Friday.We have an operator on call after hours to cover any water related problems
24/7. We handle approximately 15,300 calls which turn into around 13,700 workorders including regular
in-house maintenance.All fire hydrants,gates valves, cross-connection protection devices belonging to the
city, and all water meters are maintained by this department. All maintenance on the distribution system,
locating existing infrastructure, and reviewing all the potable pressurized distribution system plans is done
by this department also. This department is also part of the zone maintenance program,which currently is
replacing or contracting out the replacement of old and undersized infrastructure within the system.
Major Goals:
• Continue replacing old service lines and mains in the older parts of town, working together with
Public Works to focus on our zone maintenance program to fix the most needed areas in our system.
(EC2.3.7)
• Maintain a system that can accommodate growth,both commercial and residential(EC2.3.6)
• Continue replacing old meters with new cellular read meters for better accuracy and customer
service(EC2.3.4)
Fiscal Year 2022-2023 Objectives:
• Continue the meter replacement program to replace old inaccurate meters for better revenue return.
Our goal is 800 meters a year. (EC2.3.4)
• Design and(or)construct a half million dollars in water main line replacement. (EC2.3.1)
• Plan and budget to upgrade and replace"bottle necks"in the system by using larger diameter pipes
that help ensure good flow to all areas for fire protection. (EC2.3.2)
• For all department personnel to train and certify in the water field to the highest grade they wish to
pursue(EC2.3.5)
Fiscal Year 2022-2023 Budget Highlights:
• Continue to replace infrastructure for our zone maintenance plan.
• Continue to retrofit old meters to accurately calculate customer usage and increase revenue
• Promote water conservation and backflow protection
The Outcomes of our Investment will be:
• A system that functions with little interruption of service to the customer
• A system that is able to sustain some percentage of growth over time without large areas of
deficiencies
• Work is completed in a zone-type maintenance program that helps with work directives and keeps
conflicts with other departments work to a minimum
181
• Our metering system will stay up to date and meters will read accurately to get the most
revenue/return on our investments
Fiscal Year 2021-2022 Accomplishments:
• Continued progress with Backflow Program to maintain compliance with DEQ's requirements on
testing residential lawn sprinkling systems(EC2.3.4)
• Replacement of old water meters in the system(EC2.3.4)
• Design of around 7 million dollars' worth of water line replacement(EC2.3.1)
Performance Measures:
1) Replace at least 1,000 meters each year with new cellular-read meters.
Strategic Goal 2.3.6: The City will continually evaluate system efficiency and make
improvements when appropriate.
Importance: Replacing old meters with new meters helps capture all of our revenue return on
water pumped,helps with efficiency in reading, and allows for better customer service.
Calculation: #of Meters replaced
Results: Total#of meters replaced for the year.
Replace at least 1,000 Meters each Year with New
Cellular-Read Meters
2,000
1,694
1,500 1,267 0 1,198 1,150
1,000
500
#of Meters
■FY 17-18 ■FY 18-19 1 FY 19-20 FY 20-21 FY 21-22 ■ FY 23 Target
2) Turnaround time to correct water leaks within 24 hours, at least 70% of the time.
Strategic Goal EC2.3.5: The City will maintain effective emergency response capability in the
case of failed infrastructure or natural disaster.
Importance: A quick response time keeps the customer downtime to a minimum with less
potential for extended damage to the City of Twin Falls' infrastructure and other potential
utilities.
Calculation: #of Complaints fixed to within 24 hours/#water line complaints
Results: %Turnaround time within 24 hours.
182
Turnaround Time to Correct Water Leaks within 24 Hours,
at least 70% of the Time
100% 93% 90%
72% 73% 77%
50%
0%
%Turnaround within 24 Hours
■FY 18-19 ■FY 19-20 FY 20-21 ■FY 21-22 FY 23 Target
Expenditure by Category - Water Distribution
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 16 16 16 16.83 21.83 5
Expenditure
Category
Personnel $1,246,635 $1,249,853 $1,317,340 $1,549,451 $2,054,510 32.60%
M&O $792,375 $756,931 $798,410 $972,800 $1,000,600 2.86%
Capital $649,936 $548,867 $540,790 $1,081,375 $1,580,000 46.11%
Transfer $87,837 $90,541 $91,429 $96,115 $139,816 45.47%
Subtotal $2,776,783 $2,646,1921 $2,747,9691 $3,699,741 $4,774,9261 29.06%
Expenditure by Category
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
kidt
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in Personnel includes addition of a new Water Operator, plus a Lead Worker and
Operators (3) moved from the Utility Services Department.
• The increase in M&O includes additions for Fuel and Equipment Repair Parts.
• Capital: $600,000- Public Works Parking Lot $100,000- Deactivation of Lawn Taps
$500,000- Mainline Replacement $ 30,000-ADA Ramp Replacement
$200,000- Meter Replacement $ 20,000- Leak Detection Equipment
$120,000- Mainline Assessment $ 10,000-Cradlepoint Replacement
183
City of Twin Falls
Departmental Summary and Description
Utility Services
Department Description:
The Utility Services department interacts with the enterprise funds providing services(water,wastewater,
and sanitation) and the citizens using them. The department performs monthly billing and collecting,
handles service issues, as well as starts and stops for service.
Major Goals:
• Provide the services described in the department description above in a timely and professional
manner(EC2).
• Protect the City's financial interests and make sure that services received are paid for(EC2.2).
• Educate the public in ways they can conserve resources and reduce their usage and costs(EC2).
Fiscal Year 2022-2023 Objectives:
• Evaluate the benefits of level pay to the citizens against the cost to the City and cost to the
citizens. If a change is warranted, give timely notice to current subscribers before the annual
renewal in November(EC2.2).
• Make the emailed billings citizens receive clearer by using the format for mailed utility bills
(EC2.2).
• Seek City Council approval to shift responsibility for residential utility services from tenants to
landlords. If approved,give the public plenty of notice before a January 1, 2023,implementation
date(EC2.2).
• Develop a plan to shift more customers to automatic payments drafting their checking accounts
(EC2.2).
• Improve the ability to track utility revenues using general ledger accounts. Have the new accounts
in place before the start of the new fiscal year(EC2.2).
• Review penalty fees being charged(late payment,returned checks, and shut off fees for non-
payment) and adjust to ensure better compliance with City policies. Have recommendations ready
for next year's rate resolution(EC2.2).
Fiscal Year 2022-2023 Budget Highlights:
• There were no significant changes to the Utility Service department's budget this year.
The Outcomes of our Investment will be:
• Revenues from utility services the City provides accounts for around 1/3 of the City's total
revenues. Funding the Utility Service department guarantees that the City will supply these
services going forward.
Fiscal Year 2021-2022 Accomplishments:
• This year the City transitioned to a new banking relationship. The Utility Bill department
partnered with the Finance department in the changeover. It required implementing new software
and slight modifications to processes. Those shifts have been successfully made (10.1.1)
184
Performance Measures:
1) Performance Measure: Prepare at least 95%monthly billings within two business days after a
billing cycle.
Strategic Goal I01: Provide effective,professional,high quality services to City residents,
businesses, industries, and visitors.
Importance: Creating monthly utility bills is the beginning of a process that can have other steps
that follow, especially for citizens that don't pay or don't pay timely. Late billing effects the
collection processes that follow and makes them less effective or troublesome. Also,many senior
citizens and others with limited resources need a timely billing to bring predictability for their
budgeting.
Calculation: #of Cycles billed within 2 days/total cycles
Results: %of Cycles billed within 2 days.
Prepare at least 95% Monthly Billings within 2 Business
Days after a Billing Cycle
100% 98% 95%
80% 81%
60% 'Ar 68%
40%
20%
0%
Paperless
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 FY 23 Target
185
Expenditure by Category - Utility Services
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 9* 9 9 9.5 5.5 -4
Expenditure
Category
Personnel $595,602 $592,273 $577,990 $726,750 $428,953 -40.98%
M&O $226,387 $231,655 $254,075 $274,550 $270,575 -1.45%
Capital $0 $8,396 $0 $0 $0 0.00%
Transfer 1 $11,1931 $11,5381 $11,6511 $12,248 $0 -100.00 c
Subtotall $833,1821 $843,8611 $843,7171 $1,013,5481 $699,528 -30.98%
Expenditure by Category
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
Comments:
• The decrease in Personnel results from a Lead Worker and Operators (3)
being moved to the Water Distribution Department.
*In addition to the 8.75 budgeted positions, savings from an employee
retirment funded an additional .25 FTE for a Utility Services Representative
hired during FY 2019.
186
Water Transfers
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
Transfer to:
General $904,685 $931,073 $937,654 $1,030,681 $1,156,417 12.20%
Street $95,800 $97,716 $98,097 $103,061 $115,593 12.16%
Insurance $68,175 $70,593 $73,332 $75,606 $79,459 5.10%
Shop $81,631 $75,951 $79,705 $83,516 $0 -100.00%
Subtotal $1,150,2911 $1,175,3331 $1,188,7881 $1,292,8641 $1,351,4691 4.53%
Expenditure by Category
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2019 2020 2021 2022 2023
■General ■Street ■Insurance ■Shop
187
City of Twin Falls
Departmental Summary and Description
Wastewater Collection
Department Description:
Wastewater Collection's main purpose is to maintain and repair the sewer system that transports
wastewater from City residential, commercial and industrial districts to the treatment plant. Also,with aid
from the Street department,to repair and maintain the storm water system. The collection system includes
over 280 miles of pipe ranging in size from 4"to 48"pipe. More than 5 thousand manhole structures, six
lift stations,two measuring stations and an anaerobic pretreatment facility.
Wastewater collection is directly responsible for the maintenance and repair of the sewer and storm water
systems. This includes Hydro cleaning(Jetting),repair and new installation of sewer main,root control,
CCTV Inspection(camera)tap inspection of new and existing mainline, staying ahead of repairs through
the street dept. zone maintenance program. Cleaning and repair of irrigation crossings underneath city
roads and utility locates for both sewer and storm water. Cleaning and some repair of catch basins and
storm water system. GIS work for mapping in City works.
Major Goals:
• Protect the public health and safety to the citizens of Twin Falls. (EC 1.3.1,EC 1.4.3,EC2.3.4,
EC2.3.11, EC2.3.13)
• Fewer claims from back up's by identifying issues through prompt CCTV inspection and repair if
needed. (EC2.3.5)
• Use CCTV equipment to do trenchless spot repairs. (EC2.3.4,EC2.3.6)
• Use barrel cutters with hydro jets to remove roots and protruding taps, also aids in with potential
CIPP areas for improvements without excavation. (EC2.3.4, EC2.3.5, EC2.3.6)
• By using back log information in City works and identifying"low risk"areas for hydro cleaning
such as new construction and assessment of pipe with CCTV reports.We can lessen the amount
of frequency of cleaning saving water,time, fuel,wear and tear on trucks and labor to do more
needed improvements in our sewer and stormwater systems. (EC2.3.4,EC2.3.6,EC2.3.8,
EC2.3.11)
• Do more CCTV inspection on our larger sewer trunk lines, 15"to 24",to aid with future
maintenance, CIP projects and to get a better understanding of the overall health of our system.
(EC2.3.1,EC2.3.4,EC2.3.6, EC2.3.8)
• Continue to stay at least 2 years ahead of zone maintenance. Doing repairs and improvements
before road surface treatments. (EC2.3.4,EC2.3.6)
• Use CIPP (Cured in place pipe)for CIP as a non-intrusive way to do pipe improvements.
(EC2.3.1,EC2.3.4,EC2.3.6)
• With the addition of a maintenance crew, do more"in house"pipe replacement of collections and
stormwater systems. (EC2.3.1,EC2.3.4,EC2.3.6)
Fiscal Year 2022-2023 Objectives:
• Keep trained operators through education and in the field,training gaining certifications and
advancement opportunities,promote safety and a positive work environment. (101.2.1,101.4.3,
101.4.5)
188
• Continue to use CIPP(Cured in place pipe) as a form for improvements; adding funds for CIP
moving forward. (EC2.3.1,EC2.3.4,EC2.3.6)
• Inspect with CCTV unit 1-2 miles of larger diameter pipe a year. (EC2.3.4, EC2.3.6)
• Continue improvements on road surfaces through manhole rehab. (EC2.3.4,EC2.3.6)
• Maintain and repair storm water system and be more proactive on regulations. (EC2.3.1,EC2.3.4,
EC2.3.7)
• Do storm water inspection gaining knowledge and more information for City works through GIS.
(EC2.3.8)
• Continue to explore new technologies for trenchless pipe repair and capital improvements.
(EC2.3.6)
Fiscal Year 2022-2023 Budget Highlights:
• Reoccurring contracts for CIPP (Cured in place pipe). (EC2.3.4,EC2.3.6)
• Rehab 10-15 manholes in high H2S lines with liner system. (EC2.3.4,EC2.3.6)
• Trade in 2013 Skid steer for manhole equipment and clean up,when there is value in equipment.
(EC2.3.4,EC2.3.6)
• In outfitting our on-call vehicle for a second repair crew a small crane will be needed to lift heavy
objects such as manhole rings, lids and equipment in and out of back of maintenance truck.
(EC2.3.4,EC2.3.6,I01.2.1, I01.2.3)
• Purchase 3 communication headsets for use in high noise environments so operators working in
ROW's can communicate and warn each other of danger when they are not in line of sight.
(I01.2.1,I01.2.3)
The Outcomes of our Investment will be:
• Continued training and mentoring to create advancement and highly trained operators and
leaders.
• Maintain a healthy and properly functioning wastewater and stormwater system and provide the
best possible service to our customers.
• Use technology and data collection to improve efficiencies and aid with zone maintenance work.
• Continue to explore new technologies in trenchless pipe repair and less intrusive mean for pipe
improvements.
• Update tools and equipment as needed to keep our operators safe and efficient.
Fiscal Year 2021-2022 Accomplishments:
• Our line repair crew made over 35 repairs just for our CIPP(Cured in place pipe)improvements,
also keeping up with general repairs with sewer and storm systems, cleaning and repair of storm
catch basins and pipe, and replacement of damaged pipe due to root intrusion. (EC2.3.4,EC2.3.6)
• With our quick lock system,we have done several trenchless repairs and have a back log of
potential repairs. We can do 6"and 8"pipe repairs with this equipment. (EC2.3.4,EC2.3.6)
• The entire downtown area has been inspected, and work orders made, for pipe repair to continue
our CIPP improvements for the next several years.Also keeping up with new inspection and
being more proactive in following up on emergency backup call log. (EC2.3.1,EC2.3.4)
• Also,through inspection we have been able to identify the route of a major gravity irrigation
lateral being able to improve our mapping and check condition of the pipe. (EC2.3.4)
• Through hydro-cleaning(Jetting)we continue to evaluate for frequency and have made good
progress in identifying the areas that need cleaned every year, 3years or every 5 years. Reducing
189
the amount of labor, fuel,wear and tear, and most importantly conserving water. (EC2.3.4,
EC2.3.6)
• With the addition of a 6"and 8"tap and root cutter to our jetting duties,we can more effectively
and efficiently take care of problematic root areas and protruding taps without excavation.
(EC2.3.4,EC2,3,6)
• We are successfully using the Vanguard Pathogen system on 2 jet trucks and both inspection
units. (IO1.2.3)
• We have created and are implementing a new and more effective way to assess and grade pipe for
future Improvements and projects. (EC2.3.1,EC2.3.6)
• Evaluate and continue to make improvements on mapping through GIS. (EC2.3.8)
Performance Measures:
1) Maintain 15 or less backups within the City's mainline.
Strategic Goal EC 2.3 A The City will operate,maintain, and improve its systems to meet federal,
state, and local standards and to realize the full utilization/lifespan of the facility. Strategic Goal
EC 2.3.5: The City will maintain effective emergency response capability in the case of failed
infrastructure or natural disaster.
Importance: The City operates,maintains, and improves systems fully to utilize the lifespan of
facilities. Maintaining a low emergency response is indicative of a well-maintained infrastructure
and assures the health and safety of our customers and community.
Calculation: #of Mainline backups
Results: #of Mainline backups for the year.
Maintain 15 or less Backups within the City's Mainline
20 17
15 15 <= 15
10 5 00
#of Backups
■FY 19-20 ■FY 20-21 FY 21-22 FY 23 Target
2) Maintain 3 or less Loss of Containments within the City's mainline.
Strategic Goal EC 2.3 A The City will operate,maintain, and improve its systems to meet federal,
state, and local standards and to realize the full utilization/lifespan of the facility. Strategic Goal
EC 2.3.5: The City will maintain effective emergency response capability in the case of failed
infrastructure or natural disaster.
190
Importance: The City operates,maintains, and improves systems fully to utilize the lifespan of
facilities. Maintaining a low emergency response is indicative of a well-maintained infrastructure
and assures the health and safety of our customers and community.
Calculation: #of Loss of containments
Results: #of Loss of containments for the year.
Maintain 3 or less Loss of Containments within the City's
Mainline
3 3 <=3
2 2
1 1
#of Meters
FY 19-20 FY 20-21 FY 21-22 FY 23 Target
191
Expenditure by Category - Wastewater Collection
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 9.75 9.75 9.75 9.83 9.83 0
Expenditure
Category
Personnel $747,822 $779,400 $ 778,993 $927,642 $965,248 4.05%
M&O $130,006 $121,491 $ 124,496 $195,050 $213,600 9.51%
Capital $844,483 $40,906 $ 354,977 $780,240 $1,017,000 30.34%
Transfer $25,908 $26,706 $ 26,968 $28,350 $36,578 29.03%
Subtotall $1,748,2201 $968,5021 $1,285,4351 $1,931,2821 $2,232,4261 15.59%
Expenditure by Category
$1,200,000 Z—
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&O ■Capital ■Transfer
Comments:
•The increase in M&O includes additions for Fuel, Inventory: Lids, Manholes, Pipe,and Operating&Specialty Dept.
Supplies(nozzles, hose,asphalt,concrete).
• Capital: $600,000-Public Works Parking Lot $45,000-Skid Steer(Replacement)
$300,000-Mainline Maintenance $ 7,500-Communication Headsets
$ 50,000-Manhole Rehab(Liners)-High $ 7,500-Cradlepoint Replacement
Corrosion Areas $ 7,000-Crane Maintenance Truck
192
City of Twin Falls
Departmental Summary and Description
Wastewater Treatment
Department Description:
The primary purpose of the wastewater treatment facility is to reduce residential, commercial, and
industrial effluents to standards established by our Idaho Pollutant Discharge Elimination System
(IPDES)permit before discharge into the Snake River. The City treats an average of 8.5 MGD of
residential, commercial, and industrial effluent daily with a maximum effluent peak of 11 MGD. With the
current effluent limits,the design capacity of the wastewater treatment facility at 18.5 MGD. The
wastewater treatment facility uses conventional primary and secondary treatment processes for settling
and oxygenation to treat and remove the solids and biological components.
The wastewater treatment plant operations are managed through a contract with Jacobs Engineering
Group (formerly CH2M OMI). These activities include management, operations,and maintenance of the
equipment,vehicles, grounds, and facilities within the wastewater treatment bounds. Jacobs Engineering
Group is also responsible for the operations, equipment, and grounds associated with the City's
wastewater lift stations.
The wastewater treatment department also addresses the permitting,maintenance, and monitoring of the
Auger Falls ponds where treated wastewater is land applied to create habitat. Mitigation projects for total
suspended solids(TSS) at Auger Falls,Meander Point, and the Gun Range are permitted,monitored, and
maintained as part of this budget. Money allocated to the wastewater treatment is used in support of the
mission of treatment, compliances, and environmental stewardship.
Major Goals:
• Operate and manage the wastewater treatment facilities to maintain and adapt to the requirements
outlined in the IPDES permit, laws, and agreements associated with the treatment facility(EC2).
• Support the wastewater treatment facility through improvements by advancing automating and
equipment efficiency improvements (EC2).
• Actively participate in federal and state rulemaking processes to establish appropriate and
attainable requirements that help the environment and support ratepayers(EC2).
Fiscal Year 2022-2023 Objectives:
• Complete the design phase for a new collection system energy dissipation system to replace the
existing system installed in 1995. The design phase will occur during FY23,with the construction
phase expected in FY24(EC2.3.2 and EC2.3.4).
• Replace four heating units in the old headworks building to be completed during FY23 (EC2.3.4).
• Condition assessment of the old headworks building to address leaks in the roof and evaluate
structural integrity. The assessment is expected to be completed during FY23 (EC2.3.4).
• Continue ongoing annual updates related to the SCADA system,tertiary treatment(UV bulbs,
sleeves,valves, and hoses), and lab equipment(EC2.3.6 and EC2.3.9).
• Update wastewater treatment plant facility plan to be completed in FY23 (EC2.3.6 and
EC2.3.10).
193
Fiscal Year 2022-2023 Budget Highlights:
• The improvements to the energy dissipation structure,headworks building, digesters, and other
infrastructure at the wastewater treatment plant enhance the utilization/efficiency of the facility.
• Improvements and updating of equipment will also support the operations of the treatment
facility.
• Restructuring the Environmental Manager position to be part of the Public Works Department
creates greater efficiency between the wastewater collection and treatment process.
The Outcomes of our Investment will be:
• A facility that supports the community in wastewater treatment according to permits and
agreements.
• A facility that uses advanced technology and automation to provide treatment services to our
community.
• Improvements in operational and equipment efficiencies in support of our community goals of
being good environmental stewards.
• A robust treatment facility that can meet permit requirements, adapt to changes in wastewater
characteristics, and maintain water quality requirements.
Fiscal Year 2021-2022 Accomplishments:
• East digester lining project was completed and brought back online,while the west digester liner
will be removed and inspected,resulting in a proposal for relining(EC2.3.4 and EC2.3.6).
• Completion of the Improved Asset Management Approach document for the wastewater
treatment plant. Jacobs Engineering finalized the document in November of 2021 (EC2.3.6).
• Staff participated in partnerships with local, state, and federal entities to determine appropriate
regulatory parameters for the management of water returned to the Snake River(EC2.3.10)
• Completion of TSS projects at Meander point and Gold Bug pond provides greater capacity for
reducing solids returned to the Snake River and improving water quality(EC2.2.5 and EC 2.2.6).
194
Expenditure by Category - Wastewater Treatment
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 0 0 0 0 1 1
Expenditure
Category
Personnel $0 $0 $0 $0 $125,531 ***
M& O $3,333,651 $3,211,745 $3,198,733 $3,224,313 $3,379,529 4.81%
Capital $465,171 $446,412 $813,214 $693,000 $1,610,000 132.32%
Debt $3,478,428 $3,483,326 $3,484,223 $3,482,281 $3,485,531 0.0900
Transfers $0 $0 $0 $0 $0 0.00%
Subtotall $7,277,2SOI $7,141,4821 $7,496,1701 $7,399,5941 $8,600,5911 16.23%
Expenditure by Category
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&0 Capital ■Debt ■Transfers
Comments:
• The increase in Personnel is for the addition of an Environmental Engineer from the Engineering
Department.
• Capital: $1,000,000-Collection System Energy Dissipation Structure
$ 250,000-Wastewater Treatment Facility Plan Update
$ 75,000-Small Capital Projects
$ 75,000-SCADA Upgrades
$ 75,000- Headworks- Heater Replacement
$ 60,000-Tertiary Treatment- UV Bulbs,Sleeves,Valves& Hoses
$ 50,000- Headworks-Condition Assessment
$ 25,000- Lab Equipment Replacement
195
Wastewater Transfers
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
Transfer to:
General $362,135 $371,660 $373,110 $435,170 $488,130 12.17%
Street $0 $90,000 $0 $0 $0 0.00%
Water $291,846 $297,683 $328,253 $337,849 $233,176 -30.98%
Insurance $188,326 $195,005 $202,572 $208,854 $219,497 5.10%
Subtotall $842,3071 $954,3481 $903,9351 $981,8731 $940,803
Expenditure by Category
$500,000
$400,000
$300,000
$200,000
$100,000
$0 Irv,,
2019 2020 2021 2022 2023
■General ■Street ■Water Insurance
196
City of Twin Falls
Departmental Summary and Description
Sanitation
Department Description:
The Sanitation Department maintains clean neighborhoods and protects public health by the collection
and disposal of refuse and recyclables from residences. The actual performance of the operation is
contracted out. The department works with the contractor to interface with citizens, answering questions
and resolving service complaints.
Major Goals:
• To manage waste generated within the City in a clean and sanitary manner at a reasonable cost.
(EC2)
• To collect waste from residential property weekly,never missing a property. (EC2)
• To regulate providers of commercial waste services within the City responsibly. (EC2)
• To establish a process that recycles recoverable waste,balancing the costs of recycling with the
environmental benefits. (EC2.2.3)
Fiscal Year 2022-2023 Objectives:
• Maintain an effective and positive working relationship with the PSI Environmental Services,the
contractor,with scheduled quarterly meetings. Also, schedule a ride-along during the summer to
observe the trash hauling firsthand and identify any issues or areas where our cooperative
interactions could be improved. (EC2)
• During the year,reach out to Boise State University for their waste management studies and seek
a long-term solution for recycling materials management, one that could be implemented now or
at the time of a new contract for services. Also, look to other regional partners currently involved
in researching alternatives in recycling materials management and get input that may prove
useful. (EC2.2.3)
• Establish a cap for extra trash containers that a residence can subscribe to and advise those above
the cap to move to a commercial service provider. (EC2)
Fiscal Year 2022-2023 Budget Highlights:
• There were no significant changes to the Sanitation department's budget this year.
The Outcomes of our Investment will be:
• The City's investment in Sanitation department is funded by the collection of an administrative
fee and then a transfer out to other departments which provide those administrative services. For
that investment, citizens enjoy a clean sanitary city.
Fiscal Year 2021-2022 Accomplishments:
• During the year,the contractor provided a listing of all residences with extra collection carts and
their number. The City reconciled the list to its records and resolved any discrepancies. (EC2).
197
Performance Measures:
1) Performance Measure: Maintain at least 75%for garbage collection services on the National
Community Survey.
Strategic Goal RC1.2: Engage our customers and community partners to evaluate the quality of
service we provide.
Importance: Trash removal is a necessity to ensure a clean environment and safety for both
people and animals. Collection of solid waste materials and recyclable items plays a vital role in
the cleanliness and sustainability of our community. Air and water pollution are common causes
of rotting garbage. Garbage also contains environmental contaminants that can spread serious
illness and disease if not disposed of in the right way. Professional waste management and
disposal remove these dangerous materials from the environment, making it safer.
Calculation: %Rating in the National Citizen Survey given every other year
Results: The average %of citizens responding with an excellent or good response was 79%for
both 2018 and 2020.
Expenditure by Category - Sanitation
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $2,900,054 $2,978,268 $3,033,789 $3,220,870 $3,685,998 14.44%
Capital $0 $0 $0 $0 $0 0.00%
Transfer 1 $470,391 $479,918 $511,478 $530,183 $448,292 -15.45%
Subtotall $3,370,4441 $3,458,1861 $3,545,2671 $3,751,0531 $4,134,2901 10.22%
i
Expenditure by Category
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0 ]Lj j 11 M
2019 2020 2021 2022 2023
■Personnel ■M&O ■Capital ■Transfer
Comments:
•The change in M&O includes an increase for PSI.
198
City of Twin Falls
Departmental Summary and Description
City Pool
Department Description:
The City Pool provides the community with a year round safe, clean, and monitored facility that promotes
healthy activity. The City Pool aims to equip the members of the community with an opportunity for
recreation,water safety instruction,physical fitness, and social interaction. .
Major Goals:
• Provide a safe and clean swimming environment that meets the needs of the community. (HC 1)
• Grow current programming by adding new/innovative programs that will expand Twin Falls City
Pool usage. (HC 1)
• Provide affordable access for the entire community. (HC I)
• Partner with community organizations to allow for expanded services(60&older classes,high
school swim teams, etc.). (HC I)
• Modernize the facility to provide an updated experience for all users. (HC1)
• Continue to train and compensate employees to remain competitive in the current labor market.
(IO2)
Fiscal Year 2022-2023 Objectives:
• Maintain 82 open hours per week during the summer season and at least 57 hours per week
during the fall/winter/spring season. (HC 1.2.1)
• Offer at least 37.5 hours per week to high school swim teams during their swim season.
(HC 1.2.2)
• Have the capacity to be able to provide swim instruction programs for 2,000 participants
annually. (HC 1.2.1)
• Maintain at least 12 programs. (HC 1.2.1)
Fiscal Year 2022-2023 Budget Highlights:
• Replace 35-year-old light poles in the parking lot and pool deck with new LED units that will
provide better illumination, enhance safety for patrons when the parking lot is dark in the winter,
and increase security when the pool is closed at night.
• Add a shade structure over the grassy area and purchase floating fitness mats.
• Increase overall staff wages by$1 per hour.
The Outcomes of our Investment will be:
• Operate and maintain a facility that provides diverse recreation opportunities that support healthy
lifestyles for all ages.
• Provide a location that encourages connection,positive lifestyle choices,leadership
opportunities, and quality of life.
• Integrated and accessible recreation opportunities for people of all ages and abilities.
199
Fiscal Year 2021-2022 Accomplishments:
• Resumed pre COVID schedule to include full access to the facility . (HC 1.1)
• Provided a fully staffed facility to support a full slate of programs for the community. (HC 1.1)
• Helped with high school swimming expansion by adding a new high school and hosted additional
meets. Five high schools call the City Pool home. (HC 1.2.2)
• Expanded the Hurricane spring and summer Hurricane programs. (HC 1.2)
• Repaired plaster base and installed a PVC pool membrane over the plaster surface. (HC 1.1.3)
• Installed the PVC membrane over the locker room floors(HC 1.1.3).
• Replaced the deep-end handicap stairs with new ADA-accessible stairs. (HC 1.1.3)
Performance Measures:
1) Maintain 82 open hours per week during the summer season and at least 57 hours per week
during the fall/winter/spring season.
Strategic Goal HC 1.2: The City will provide facilities,programs,and services that support
healthy lifestyles.
Importance: Being open as much as possible throughout the year provides access to the
Community at an affordable price that allows everyone the opportunity to take advantage of
aquatic recreation, fitness, and swim lesson opportunities.
Calculation: Hours per week during the summer and fall/winter/spring season
Results: Open hours during each season.
Maintain 82 Open Hours/Week during Summer& 57
Hours/Week during Fall/Winter/Spring
Zoo
50 jo
53
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
oSept-May ■June-Aug
2) Offer at least 37.5 hours per week to high school swim teams during their swim season.
Strategic Goal HC 1.2: The City will provide facilities,programs,and services that support
healthy lifestyles.
Importance: Providing easy access for area high schools allows swimming to be offered as a
sanctioned high school sport. This leads to more usage of the City Pool throughout the year by
high school students through USA Swimming Marlins Swim Team, City Pool programs, and
lifeguard recruitment.
Calculation: #of Hours dedicated to high school swim teams
Results: Hours open per week during swim season.
200
Offer at Least 37.5 Hours/Week to High School Swim
Teams during their Swim Season
60 4TV
40 40 40 40 37.5 37.5
20
0
#of Hours
■FY 17-18 ■FY 18-19 1 FY 19-20 ■FY 20-21 FY 21-22 FY 23 Target
3) Have the capacity to be able to provide swim instruction programs for 2,000 participants
annually.
Strategic Goal HC1.2: The City will provide facilities,programs,and services that support
healthy lifestyles.
Importance: Providing affordable swim instruction programs promotes a healthy lifestyle by
allowing kids and adults to learn a critical life skill that will allow them to have fun in the water
while being safe.
Calculation: #of Participants in swim instruction programs
Results: #of Swim instruction participants.
Have the Capacity to Provide Swim Instruction Programs
for 2,000 Participants Annually
1,960 2,000
2,000 1,560 0 1,588 1,823
1,000 1,000
#of Swim Participants
■FY 17-18 ■FY 18-19 . FY 19-20 FY 20-21 FY 21-22 FY 23 Target
4) Maintain at least 12 programs.
Strategic Goal HC 1.2: The City will provide facilities,programs, and services that support
healthy lifestyles.
Importance: Continuing to grow current programming by adding new/innovative programs
expands the Twin Falls City Pool usage and promotes a healthy lifestyle to an increased
population.
Calculation: #of Programs offered
201
Results: #of Programs.
Maintain at least 12 Programs
20
10
0
#of Programs
■FY 17-18 ■FY 18-19 FY 19-20 ■FY 20-21 FY 21-22 FY 23 Target
Expenditure by Category - Pool
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 3 2.75 2* 2 2 0
Expenditure
Category
Personnel $366,682 $292,030 $347,225 $415,498 $451,906 8.76%
M&O $162,454 $121,723 $134,989 $141,400 $152,250 7.67%
Capital $39,321 $27,716 $19,203 $175,000 $76,000 -56.57%
Transfer $0 $0 $0 $0 $0 0.00%
Other $0 $0 $0 $01 sol 0.00%
Subtotal $568,4571 $441,4701 $501,4171 $731,8981 $680,156
Expenditure by Category
$500,000
$400,000
$300,000
$200,000
$100,000 '
$0
2019 2020 2021 2022 2023
■Personnel ■M&O Capital ■Other
Comments:
•The increase in M&O includes additions for Electric and Natural Gas.
• Capital: $40,000- Parking Lot and Deck Lightning
$18,000- Facility Enhancement-Shade Structure, Floating Fitness Mats
$18,000- Facility Maintenance- Doors, Circulation Piping,Acid System
*Budgeted positions totaled 2.75, but 2 positions (1 partially split with Dierkes/SSF)were
combined into one Aquatics Coordinator position during FY 2021.
202
City of Twin Falls
Departmental Summary and Description
Shoshone Falls&Dierkes Lake
Department Description:
Shoshone Falls and Dierkes Lake attract visitors from around the world and offer breathtaking views,access
to the unparalleled canyon rim trail,rock climbing,hiking, fishing,boating, and more. These areas provide
a safe, educational, and inviting place for citizens and visitors to come and enjoy the geographical aspects
Twin Falls has to offer.
Major Goals:
• To provide visitors with a safe and clean environment while vising the parks(HC1)
• To provide and maintain these park facilities in a way that supports healthy lifestyles and enhances
the quality of life for all that visit the parks. (HC1)
• Maintain the facilities to support public access and safety. (AC1)
Fiscal Year 2022-2023 Objectives:
• Continue to provide facilities that support the expectations of visitors enjoying a world-class
attraction(HC 1.1.3)
• Complete design and construction of access road to Dierkes Lake Park(HC 1.1.4)
Fiscal Year 2022-2023 Budget Highlights:
• Operate and maintain Shoshone Falls and Dierkes Lake park facilities.
The Outcomes of our Investment will be:
• Provide ongoing maintenance to ensure a safe and clean environment for all that visit the parks
• Enhance visitor's experience at the complex
• Promote the beauty of the parks for all to enjoy
• Dierkes Lake will be maintained as a family-friendly park
• Shoshone Falls will continue to be a top tourist attraction
Fiscal Year 2021-2022 Accomplishments:
• Completed parking lot improvement design(HC1.1.3)
• Identify priorities for access road improvement(HC 1.1.4)
• Complete ticket booth upgrade design(HC 1.1.4)
• Complete ticket booth upgrade design(HC 1.1.4)
203
Performance Measures:
1) Performance Measure: Monitor for at least 40 shelter reservations.
Strategic Goal HC 1.1: The City will provide and maintain facilities that support healthy lifestyles
through the implementation of the Parks and Recreation Master Plan.
Importance: Shelter reservations are an indication of the City of Twin Falls' success in
maintaining its parks,which support a healthy lifestyle by providing a safe and clean environment
for citizens and visitors of Twin Falls to recreate and enjoy.
Calculation: #of Shelter reservations
Results: #of Shelter reservations for the year.
Monitor for at least 40 Shelter Reservations
100
50
11
0
#of Reservations
■FY 17-18 ■FY 18-19 ■FY 19-20 ■FY 20-21 FY 21-22 FY 23 Target
2) Performance Measure: Monitor for at least 20 table reservations.
Strategic Goal HC 1.1: The City will provide and maintain facilities that support healthy lifestyles
through the implementation of the Parks and Recreation Master Plan.
Importance: Table reservations are an indication of the City of Twin Falls' success in maintaining
its parks,which support a healthy lifestyle by providing a safe and clean environment for citizens
and visitors of Twin Falls to recreate and enjoy.
Calculation: #of Shelter reservations
Results: #of Table reservations for the year.
Monitor for at leasat 20 Table Reservations
40 30
20 16 19 17 20
4
0
#of Reservations
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
204
3) Performance Measure: Monitor for at least 40 trail and grass area reservations.
Strategic Goal HC1.1: The City will provide and maintain facilities that support healthy lifestyles
through the implementation of the Parks and Recreation Master Plan.
Importance: Trail and grass area reservations are an indication of the City of Twin Falls' success
in maintaining its trails and grass areas,which support a healthy lifestyle by providing a safe and
clean environment for citizens and visitors of Twin Falls to recreate and enjoy.
Calculation: #of Trail and grass area reservations
Results: #of Trail and grass area reservations for the year.
Monitor for at least 40 trail and Grass Area Reservations
400 344
261
200
29 39 45 40
0
#of Reservations
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
205
Expenditure by Category - Shoshone Falls And Dierkes Lake
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 0 0 0.25 0.25 0 0
Expenditure
Category
Personnel $63,602 $52,179 $32,842 $92,436 $92,436 0.00%
M&O $98,126 $109,322 $118,865 $126,104 $128,504 1.90%
Capital $117,668 $29,930 $158,331 $314,000 $0 -100.00%
Transfer 1 $10,2061 $10,4101 $10,4501 $10,9791 $12,314 12.16%
Subtotall $289,6021 $201,8411 $320,4891 $543,5191 $233,254 -57.08%
Expenditure by Category
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 1 / / /
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
206
City of Twin Falls
Departmental Summary and Description
Insurance/Risk Management
Department Description:
The Insurance/Risk Management department is responsible for identifying potential actions that may
affect the government by establishing effective programs and policies to protect and minimize risks to the
government's property, services, and employees.
Major Goals:
• Minimize or eliminate conditions and practices that may cause loss or damage to the city. (101)
• Provides guidance, direction, and coordination of a city-wide risk management program. (101)
Fiscal Year 2022-2023 Objectives:
• Develop a Laserfiche process that provides tracking for claims across fiscal years. (101.4.3)
Fiscal Year 2022-2023 Budget Highlights:
• Plan for coverage anticipated losses. The organization has continued to stress the importance of
crash avoidance and the proper use and care of equipment. Work closely with ICRMP for the
review of claims and forecasting of trends.
The Outcomes of our Investment will be:
• Timely recovery of damage and repairs to the organization's property when incidents happen.
• Respectful Workplace training for all employees through the ICRMP Member Portal.
• A risk liaison that coordinates services between departments,the steering, and safety committees.
Fiscal Year 2021-2022 Accomplishments:
• Training for all employees and officials on the risk of electronics and communications. (I01.1.3.)
• Employee Handbook policy updates including discipline, appeal, and Garrity warning. (IO 1.3.1)
207
Expenditure by Category - Insurance/Risk
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $503,797 $467,951 $474,018 $501,770 $525,633 4.76%
Capital $0 $0 $0 $0 $0 0.00%
Transfer $58,3191 $59,4851 $59,7171 $62,7391 $70,368 12.16%
Subtotall $562,1161 $527,4361 $533,7361 $564,5091 $596,001 5.58%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2019 2020 2021 2022 2023
Personnel M&0 Capital Transfer
208
City of Twin Falls
Departmental Summary and Description
Maintenance Shop
Department Description:
The Maintenance Shop works to ensure that all vehicles and machinery are in good condition to ensure
other departments can operate smoothly and safely. The department maintains safe operating fleets, and
high levels of communication to provide the best service to the employees, citizens, and visitors of the
city.
Major Goals:
• Maintain a safe operating fleet of vehicles and equipment with minimal down time (RC7)
• Maintain a courteous professional level of communication and service with all departments and
employees. (I01)
• Improve internal processes and data management by implementing recommendations in the Fleet
Management Plan completed by Mercury Associates. (I01)
Fiscal Year 2022-2023 Objectives:
• Complete the shop remodel to allow more workspace. (RC 7.1.2)
• Continue to implement recommendations in the Fleet Management Plan that was completed in
2020 by Mercury Associates. (RC 7.1.2)
• Move forward with Emergency Vehicle Technician(EVT)certification for all shop personnel.
(IO 1.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• The biggest change in the budget for the upcoming year is a larger allowance for training/travel.
• There are some new monies requested for a new parallel team that will be a steering committee
for the implementation of the Fleet Management Plan.
The Outcomes of our Investment will be:
• Better trained employees to perform repairs and maintenance on the more modern equipment we
are purchasing as we update the fleet.
• Creation of the Fleet Steering Committee that will create policy on how and when fleet assets will
be replaced and purchased.
• The shop remodel will give us more workspace to better facilitate the speed that we can move
work through the shop.
Fiscal Year 2021-2022 Accomplishments:
• Hired an Architect to start the process of remodeling the shop. (RC 7.1.2)
• We are now meeting with our new ELT leader bi-weekly to address shop needs and how we want
to move forward with implementation of the Fleet Master Plan. (IO 1.1.1)
209
Performance Measures:
1) Purchase two Hybrid police vehicles each year.
Strategic Goal RC: The City of Twin Falls will plan responsibly for the future.
Importance: Hybrid vehicles reduce the wear and tear on vehicles,provide fuel efficiency, and
generate more savings to the City of Twin Falls. Converting to hybrids will increase fuel mileage
by almost'/2 and with the extended service intervals,provide savings including fluid changes and
general drivetrain maintenance.
Calculation: #of Hybrid vehicles purchased
Results: 2 Vehicles were purchased for the past 3 fiscal years.
2) Perform scheduled weekly maintenance on PD fleet.
Strategic Goal 101.1: The City of Twin Falls will equip its employees to succeed.
Importance: Performing the fleet maintenance plan ensures a lower cost of repairs, a higher
standard of vehicles and a more efficient fleet for the City of Twin Falls Police department.
Approximately 1/3 of the Police department fleet come to the shop each week for(at minimum) a
"wheels off inspection". Then, during the inspection any faults found are corrected and any
services due are performed. The current police fleet is 91 units. This includes Patrol vehicles,
Traffic Team vehicles; including 5 motorcycles equipped for traffic duty, CID(detective)
vehicles,Admin vehicles and specialty vehicles, i.e. Swat,Evidence collection,Admin Command
trailer, and Bomb Squad.
Calculation: #of PD vehicles serviced
Results: #of PD vehicles serviced for the year.
Perform Scheduled Weekly Maintenance on PD Fleet
1000
686 603 571 568 570
500
0
#of Services
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 FY 23 Target
3) Perform scheduled weekly maintenance on all large area and trim mowers during the mowing
season.
Strategic Goal: Internal Organization
Importance: Performing the mower maintenance plan ensures a lower cost of repairs, a higher
standard of vehicles and a more efficient fleet for our Parks Department. These vehicles operate
in a severe environment and require regular weekly maintenance/repair to keep them up and
running. All large area mower(3ea)and trim mowers(4ea) come to the shop each week for
210
weekly maintenance, and we also repair whatever is broken/damaged during the weekly mowing.
All of this equipment is very high maintenance so while there are not a high number of them,the
time required for the inspection/maintenance/repair is high per unit.
Calculation: #of Mowers serviced
Results: #of Mowers serviced for the year.
Perform Scheduled Weekly Maintenance on all Large
Area and Trim Mowers During the Mowing Season
400 320 320
200 94 223 224
0
#of Services
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 23 Target
211
Expenditure by Category - Shop
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE 5 5 5 5 5 0
Expenditure
Category
Personnel $412,264 $424,064 $447,952 $460,025 $484,237 5.26%
M& O $59,189 $58,603 $63,308 $71,250 $89,740 25.95%
Capital $18,069 $62,779 $13,409 $360,000 $3,870 0.00%
Transfer 1 $679 $693 $695 $731 $8191 12.16%
Subtotall $490,2011 $546,1381 $525,3651 $892,0051 $578,666 -35.13%
Expenditure by Category
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2019 2020 2021 2022 2023
Personnel M &O Capital
Comments:
• The increase in M&O results from additions for Personnel Training,
Travel, and Operating&Specialty Dept. Supplies.
• Capital: $3,870-Computer Replacement
212
City of Twin Falls
Departmental Summary and Description
Common Area Maintenance
Department Description:
The Parks Department contracts and oversees the maintenance of designated subdivision common areas.
Contract and administration fees are recouped through fees added to lot owner's utility bills.
Major Goals:
• Continue to work with developers on the designs of these landscape trips before they start the
development of these strips. (RC4)
• Inspect and sign-off on the installation of landscape strips(RC4)
• Manage landscape contractors and ensure they are keeping the landscape strips well maintained.
(RC4)
Fiscal Year 2022-2023 Objectives:
• Hold contractors accountable to installation standards through thorough inspections. (RC4.1.1)
Fiscal Year 2022-2023 Budget Highlights:
• This budget includes mowing, spraying, and maintenance of the landscape strips for 19
subdivisions that are part of the Common Area Maintenance(CAM)program.
The Outcomes of our Investment will be:
• A clean and safe environment for the community.
• A more beautiful appearance for subdivisions and the community.
• Provide a funding mechanism for the maintenance of these areas,reducing the burden on the
parks department.
Fiscal Year 2021-2022 Accomplishments:
• Worked with Planning and Zoning to implement new Title 10 common area requirements and
water retention facility specifications. (EC2.1)
213
Expenditure by Category - Common Area Maintenance
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $46,909 $49,723 $42,900 $52,859 $54,477 3.06%
Capital $0 $0 $0 $0 $0 0.00%
Transfer 1 $2,9201 $2,9791 $2,9901 $3,1411 $3,523 12.16%
Subtotall $49,8291 $52,7021 $45,8891 $56,0001 $58,000 3.57%
Expenditure by Category
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
2019 2020 2021 2022 2023
Personnel M&O Capital Transfer
214
Expenditure by Category - Fireworks
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2023
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $16,000 $16,000 $20,000 $16,000 $22,000 37.50%
capital $0 $0 $0 $0 $0 0.00%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $16,0001 $16,0001 $20,0001 $16,0001 $22,000 37.50%
Expenditure by Category
$25,000
$20,000
$15,000
$10,000
$5,000
$0
2019 2020 2021 2022 2023
■Personnel ■M&O —Capital ■Transfer
215
City of Twin Falls
CITYWIDE FINANCIAL POLICIES AND GUIDELINES
Overview
Purpose:
The Citywide Financial Policies and Guidelines assemble all of the City's financial policies in one
document. They are the tools used to ensure that the City is financially able to meet its immediate and long-
term service objectives. The individual policies contained herein serve as guidelines for both the financial
planning and internal financial management of the City.
The City of Twin Falls is accountable to its citizens for the use of public dollars. Municipal resources must
be wisely used to ensure adequate funding for the services,public facilities, and infrastructure necessary to
meet the community's present and future needs. These policies safeguard the fiscal stability required to
achieve the City's goals and objectives.
Objectives:
In order to achieve its purpose, the Citywide Financial Policies and Guidelines have the following
objectives for the City's fiscal performance.
1. To guide City Council and management policy decisions that have significant fiscal impact.
2. To set forth operating principles that minimize the cost of government and financial risk.
3. To employ balanced and fair revenue policies that provide adequate funding for desired programs.
4. To maintain appropriate financial capacity for present and future needs.
5. To promote sound financial management by providing accurate and timely information on the
City's financial condition.
6. To provide for adequate resources to meet the provisions of the City's debt obligations on all
municipal debt.
7. To ensure the legal use of financial resources through an effective system of internal controls.
8. To promote cooperation and coordination with other governments and the private sector in the
financing and the delivery of services.
The City will uphold all federal law and Idaho state code, as it pertains to the following policies and
guidelines.
Compliance:
Each policy has a Budget Compliance Status line in the header. Polices that are directly related and
relevant to the budget indicate compliance with a V. Those not in compliance will have a strategy to
achieve conformance. Some financial policies are indirectly related or not relevant to the budget. They
will have a designation of NA.
216
Document Type: Policy
Number: I-a
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
AUDITING AND FINANCIAL REPORTING
This policy is intended to promote organized financial planning, budgeting, and accounting to assure
disclosure of all financial transactions and to facilitate financial management and accountability by
departments, divisions and agencies through financial reporting.
The City will do the following to fulfill its financial reporting responsibilities:
• Establish a chart of accounts and maintain an accounting system to provide all of the data needed
to allow for the timely preparation of financial statements for the entire City in conformity with
generally accepted accounting principles(GAAP).
• Contract for an independent audit of the City's finances and for compliance with GASB and state
laws. (ID Code 50-1010) The audit will be published annually as a Comprehensive Annual
Financial Report. (CAFR).
• Issue timely financial statements for the entire City in conformity with GAAP as a part of a
Comprehensive Annual Financial Report(CAFR).
• Prepare and publish periodic financial and operating reports to facilitate management, policy, and
appropriation decisions.
• Annually seek the Government Finance Officers Association (GFOA) certifications for annual
reporting and budget. These are the Certificate of Achievement in Financial Reporting and the
Distinguished Budget Award.
217
Document Type: Policy
Number: I-b
Effective: 10-1-13
Revised: 5-15-17; 5-14-18; 5-4-20
Budget Compliance Status:NA
CAPITAL ASSET ACCOUNTING/DISPOSAL POLICY
The Capital Asset Policy is established in order to record and report monetary amounts
associated with fixed asset acquisitions, transfers, and dispositions. In order to maintain
adequate accountability and control over the City's capital assets and to report appropriate
financial information, capital acquisitions (purchases or donations) of$5,000 or more with a
useful life of at least three (3) years will be recorded as a fixed asset and booked to the General
Ledger. Certain assets may be added for management purposes, regardless of cost.
After the end of the fiscal year, the Finance Department will provide to each department a year-
end preliminary fixed asset listing. The Department manager shall be responsible to report to the
Finance Department all changes regarding fixed asset items by November 30th of each year.
Those changes include, but are not limited to:
• Change in condition, (IE: from"good"to "damaged beyond repair")
• Enhancement or upgrade (if it extends the asset life)
• Permanent transfer to another department
• Transfer of title or ownership
When disposing of items,please refer to the following:
1. Items with an estimated value of$5,000 or less should be disposed of through a local
auction house, direct sale, or other means. These items must be approved by the City
Manager, or the designated Deputy City Manager.
2. Items with an estimated value greater than$5,000, must undergo the disposal process
described below. These items must also be approved by the City Manager, or the
designated Deputy City Manager.
a. Personal property needs to be declared surplus by the City Council. This can be
done as a consent item on the agenda. The consent item should direct the method
of disposition:
i. Sale for a set minimum price
ii. Sale by sealed bid or online auction
iii. Sale or donation to another unit of government
iv. Donation to a charitable organization
v. Disposal in the landfill
vi. Other
218
This excludes trade-ins of equipment and vehicles for replacements. Trade-ins require
the Shop Supervisor approval, along with the City Manager or the designated Deputy
City Manager.
3. Property that is usable and has some residual value should be offered for sale, or donated
to another local government or a charitable organization. If the property is sold by sealed
bid, the Deputy City Clerk should provide public notice by publishing a legal notice, or
posting a brief description of the item(s) on the City's website, noting that sealed bids
will be accepted until the specified deadline.
a. Conveyance or transfer may be made without consideration or payment when it is
in the best interest of the public in the judgment of the governing body or the
granting unit,per Idaho Code 67-2322 through 67-2325.
4. If the item being disposed of has no residual value and/or is irreparable or otherwise no
longer of any value, authorization must be obtained from the Department manager for
disposal, and the Finance Department must be notified in writing if the original
acquisition price exceeded $5,000. That allows the fixed asset records to be updated.
5. A request for disposal instructions may be required from the Federal awarding agency for
equipment acquired in whole or in part as a result of a Federal grant award.
The City does not have to appraise real property before it is sold. Idaho Code 50-1402
provides that"The city council may contract for or provide that the property by appraised
under such terms and conditions as may be deemed appropriate by the City Council.
Surplus property should not be purchased by city elected officials, appointed officials or
staff. Idaho Code 59-202 provides that"...city officers must not be purchasers at any sale
nor vendors at any purchase made by them in their official capacity."
219
Document Type: Policy
Number: I-c
Effective: 10-1-13
Revised:
Budget Compliance Status:NA
FINANCIAL AND INTERNAL CONTROL
This policy is intended to ensure that the City maintains a high standard of accounting practices. The
Finance Department is responsible for establishing and maintaining an internal control structure to provide
reasonable, but not absolute, assurance that deposits and investments are safeguarded against loss from
unauthorized use or disposition, that deposits and investments are managed prudently and in compliance
with applicable laws and regulations, and that all financial transactions are executed in accordance with
management's authorization and recorded properly and accurately.
The Finance Department will issue internal control procedures based on best practices that have been
identified by City staff or the independent auditors. Finance Department will ensure that a good faith effort
is made to implement all independent and/or internal auditor recommendations, pertaining to internal
control. Each member of the City's senior staff team is responsible to ensure that internal control
procedures issued by the Finance Department are followed throughout their respective departments.
220
Document Type: Policy
Number: II-a
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
BALANCED BUDGET
The City strives to develop a financial plan that protects the long-term financial health of the City and
continues delivery of services by ensuring that the reliability of the funding sources are matched to support
the duration of the expenditure.
Annually,the City of Twin Falls shall adopt by ordinance a balanced budget where operating revenues are
equal to, or exceed, operating expenditures. Fund balance should not be considered a source of funds for
base operating expenditures. Any increase in expenditures, decrease in revenues, or combination of the
two that would result in a budget imbalance will require budget revision, rather than spending
unappropriated surpluses or designated reserves to support on-going operations. (ID Code 50-811(7) (8),
ID Code 50-1002,ID Code 50-1003,ID Code 50-1006).
Any year end operating surpluses will revert to unappropriated balances for use in maintaining reserve
levels set by policy, and the balance will be available for capital projects and/or "one-time only"
expenditures. (ID Code 50-1005A) Nothing in this policy shall prohibit the use of operating revenues for
capital expenditures/expenses.
221
Document Type: Policy
Number: II-b
Effective: 10-1-13
Revised: 10-18-18
Budget Compliance Status: ✓
BASIS OF BUDGETING
The basis of budgeting is the method used to determine when revenues and expenditures are recognized for
budgetary purposes. This policy documents the key differences between generally accepted accounting
principles(GAAP)and the employed budgetary basis to ensure consistency from year to year and equitably
communicate the planned costs for major service areas and capital projects.
The City's budget basis of accounting differs from GAAP used for preparing the City's annual financial
reports. The major differences between budget basis and GAAP basis are as follows:
• Fixed assets (capital items and equipment more than$5,000) are budgeted at the full expense and
fully or completely depreciated for GAAP reporting.
• Debt is budgeted based on scheduled principal and interest payments.
222
Document Type: Policy
Number: II-c
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
BUDGET CALENDAR
The budget preparation calendar is crucial for the successful preparation and execution of the City's budget.
The calendar defines the timeline for the budget and indicates major and minor milestones for all parties
involved.
The City budgets resources for all funds on a fiscal year basis, which begins October 1st and ends on the
following September 30th
The City must notify Twin Falls County by April 30 of each year when the City will hold the public hearing
on the annual adoption of the subsequent fiscal year's budget.
The City Manager's Tentative Budget (ID Code 50-811(7) (8)) will be prepared and distributed to City
Council in early July. Discussions will be held at regularly scheduled Council meetings throughout July
and early August.
The City will hold a public hearing on the annual adoption of the budget in August preceding the fiscal
year.
The City will submit its adopted budget to Twin Falls County for certification no later than the Thursday
before the second Monday in September,unless granted an extension of up to seven working days by the
County Commissioners,preceding the fiscal year.
223
Document Type: Policy
Number: II-d
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
BUDGET FORM
The budget form refers to how the City's budget is structured. This policy ensures that a consistent
methodology is applied from one year to the next and that the costs for major service areas are clearly
outlined. The City strives to follow Government Finance Officers Association(GFOA)recommended best
practices in all aspects of the budget form.
The City's operating budget will be developed on an annual basis. Project-length budgets will be developed
for all capital projects. Appropriations for each year will be approved by the City Council, annually.
The City's budget will be segregated into service groups by department for the General Fund,Capital Fund
and Proprietary Funds. The budget for the City's other funds, such as internal or trust funds, will be
presented separately by fund and not associated necessarily with a department.
224
Document Type: Policy
Number: II-e
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
BUDGETARY CONTROL AND MANAGEMENT
A budget control system is to ensure that actual expenditures do not exceed expenditures as set forth in the
budget. Regular reporting of actual versus budgeted revenues and expenditures is essential to a budgetary
control system and allows the City to take corrective action if actual numbers vary significantly from
budgeted numbers.
Operating budget control is maintained at the department level by fund. Department heads are given broad
authority to control their budgets and to make changes indicated to meet program objectives and to meet
performance goals. All capital projects are controlled at the project level. In no case may total expenditures
of a particular department or fund exceed that which is appropriated by the City Council without a specific
recommendation from the City Manager.
Department directors and division managers are provided sufficient authority and flexibility to make budget
transfers in order to facilitate the achievement of assigned objectives and to respond to changing needs.
Within that flexibility,the following budget controls have been implemented and will be adhered to by all
departments:
• Departments are responsible for informing the City Manager of material transfers within and
between cost categories.
• Budget transfers from personnel accounts to other operating accounts can only be made for the
purpose of supporting one-time costs.
• Budget transfers within and from major equipment accounts can only be made for the purpose of
supporting other one-time costs and must not result in increased replacement or operating costs in
subsequent fiscal years.
The following budget transfers and/or adjustments require the recommendation of the City Manager:
• Departments may not change a capital improvement project without a recommendation from the
City Manager. Any remaining funds at the completion of the project become available for City
Council allocation within the appropriate fund. Departments may be given authority to create
project categories, with specific approval by City Council, that can be separated into individual
projects for project management purposes or to address a goal approved by City Council.
Examples include major repair and maintenance accounts including sewer line maintenance and
facilities maintenance.
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• Departments may not transfer special operating program funds into or outside of the approved
program budget. Any additions to the program budget require a recommendation from the City
Manager and approval by City Council documented at a City Council meeting. Any remaining
funds at the completion of the program become available for City Council allocation.
• Departments may not increase their base budget in any subsequent fiscal year by any actions taken
in the current fiscal year without a recommendation from the City Manager and approval by City
Council documented at a City Council meeting.
• Departments may not exceed their approved permanent full time equivalent position count or take
actions that would exceed their approved permanent full time equivalent position count without a
recommendation from the City Manager and approval by City Council documented at a City
Council meeting.
226
Document Type: Policy
Number: II-f
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
STRATEGIC AND FINANCIAL PLANNING
The goals and objectives outlined in the City's strategic plan coupled with the revenue and expenditure
forecasts outlined in the long-term financial plan should provide the basis for budget decisions.
The City will develop a budget in accordance with the policies and priorities set forth in the comprehensive
plan,strategic plan,long-term financial plan,needs of the community,and federal and state laws. Program
and project priorities and service levels will be established by the aforementioned plans.
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Document Type: Policy
Number: II-g
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
ENCUMBRANCE POLICY
This policy is intended to provide an understanding of encumbrance requirements and the encumbrance
process.
An encumbrance can be defined as a restriction or legal claim. In the case of budget encumbrances, it
would be a restriction of cash to be used for a legal claim for goods or services purchased in one fiscal year,
but paid for in another.
• An encumbrance item must be specifically identified as approved,but not expended.
• The amount to be encumbered will be determined by review of the contract(formal or informal)
entered into before the end of the fiscal year, and the amount of remaining budget for said project
or purchase.
• Encumbrances terminate after one year.
• A listing of requested encumbrances will be compiled by the Finance Department, with all
pertinent information and reviewed by the City Manager.
• Encumbrances will be funded from reserves.
• Encumbrances will be included in the budget amount for the current fiscal year.
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Document Type: Policy
Number: III-a
Effective: 10-1-13
Revised: 10-1-14
Budget Compliance Status:NA
AUTHORIZATION AND INVESTMENT OBJECTIVES POLICY
This policy establishes effective delineation of responsibilities and internal controls for the safekeeping and
investment of the City's monies.
Authority to Invest:
In accordance with Idaho Code 50-1013, Idaho Code 57 and 67-2328, such investment shall be made by
the Chief Financial Officer(CFO), and/or those person(s)assigned by the CFO.
Prudence:
In accordance with the Prudent Person Rule(Idaho Code 67-1210)which states: Investments shall be made
with the exercise of that judgment and care, under circumstances then prevailing, which persons of
prudence, discretion, and intelligence exercise in the management of their own affairs,not for speculation,
but for investment, considering the probable safety of their capital as well as the probable income to be
derived.
Conflicts of Interest and Ethics:
All officers of the City that engage in financial transactions shall act in accordance with the highest ideals
of honor,integrity and ethics. Employees shall act in strict accordance with State laws and City ordinances
governing ethics. Any conflicts of interest with the City's investment program requires the disclosure of
any financial interests that employees and officials may have in the financial institutions the City is working
with or instruments the City is investing in.
Objectives:
All funds will be invested in accordance with Idaho Code 67-1210 and 67-1210A. The primary objectives
of investment activities in order of priority shall be safety, liquidity, and yield:
• Safety: Safety of principal is the foremost objective of the investment program. Investments shall
be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio.
• Liquidity: The investment portfolio shall remain sufficiently liquid to meet all operating
requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio
so that securities mature concurrent with cash needs to meet anticipated demands.
• Yield: Return on investment is of secondary importance compared to safety and liquidity
objectives described above.
Controls:
• Allowable Investments:
The following list constitutes current legal investments under ID Code 67-1210 and 67-1210A.
Under ID Code 67-2739,unsecured investments are permitted. Credit ratings for the purchase of
any security must have a minimum of single A- or its equivalent or better by two or more public
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rating agencies at the time of purchase. Short term credit ratings for commercial paper must be top
tier A1/P1/F1 by two of the three credit rating agencies at the time of purchase.
• Diversification:
The City will diversify its investments in order to avoid risks in specific instruments, individual
financial institutions or maturities. The diversification will be as follows:
T-bills 100%
T-Notes 100%
Corporate Bonds 5%
US Government Agency Securities 100%
Federal Farm Credit Bank FFCB 50%
Federal Home Loan Bank FHLB 50%
Federal Home Loan Mortgage Co FHLMC) 50%
Federal National Mortgage Association FNMA 50%
Tennessee Valley Authority 50%
Government Guaranteed Small Business Association Loan 15%
Idaho State Obligations General obligations of the state 100%
Other Obligations (revenue bonds of any county,city, or any taxing district of
the State of Idaho) 100%
Repurchase Agreements 100%
Tax Anticipation Notes of the state or other tax-supported entities 100%
Certificates of Deposit in Idaho State Depositories 25%
Banker's Acceptances 5%
Commercial Paper 5%
**No single issuer or guarantor(other than the United States Treasury and Federal Agencies)may
represent more than the percentage listed in the table at the time of purchase of the total value of
holdings of each cash manager's portfolio.
• Guidelines for Deposits with Financial Institutions
Any deposits exceeding insurance limits will be fully collateralized by government and/or agency
securities held by the pledging financial institution.
• Maturity Schedule
Investment maturities for operating funds (short term funds) will be scheduled to coincide with
cash flow needs, taking into account routine expenditures as well as anticipated revenue. Money
not needed for cash flow will not exceed a maximum maturity of seven years, average life. Idle
monies not needed for short term cash flows may be invested with the Idaho Diversified Bond Fund
or in individual securities outlined in ID Code 67-1210 and 67-1210A.
• Performance Evaluation
The investment portfolio will be managed in accordance with the parameters specified within this
policy. The Six-Month Treasury Constant Maturity Rate shall be the benchmark against which the
investment portfolio performance shall be compared on a regular basis.
• Unrated Bank CDs and Demand Deposits
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For the city portfolio, unrated bank certificates of deposit and demand deposits will comprise no
more than 10% of the overall portfolio. These types of securities with daily liquidity will be
collateralized at 102%with US Government Treasury or Agency collateral.
Selection of Banks and Dealers:
The credibility of brokers, dealers and banks will be checked and analyzed. Criteria for selection will
include registration as a dealer or broker with the Department of Finance, and designation of a bank as a
public depository institution as regulated by Idaho Code, Section 67-2739. The city will invest with those
financial institutions that meet the above criteria.
Safekeeping:
All investments must be held in custody/safe keep by a bank or trust company with minimum credit ratings
mentioned above for corporate bonds.
Evaluation:
The CFO reserves the right to amend any of the previous internal guidelines.
231
Document Type: Policy
Number: III-b
Effective: 10-1-13
Revised: 10-1-14; 10-1-15
Budget Compliance Status:NA
DEPOSIT OF FUNDS
This policy is intended to ensure accurate, efficient,timely and consistent processing of all funds received
by the City.
The receipt and deposit of City monies is governed by the provisions of ID Code 57-105 and requires every
officer of the City who is receiving money in an official capacity,to:
• Deposit or pay over those monies to the City Treasurer or directly to a designated depository each
day.
• Assure that the monies are allocated to the correct revenue account.
• Assure that documentation accompanying the deposit is accurate.
232
Document Type: Policy
Number: III-c
Effective: 10-1-13
Revised:
Budget Compliance Status:NA
INTERNAL CASH CONTROL
This policy is intended to provide effective internal cash control for the safekeeping and effective
processing of all funds received by the City.
It is the policy of the City for all money collected by any officer or employee of the City to transfer those
funds to the Finance Department as defined in the Deposit of Funds policy.
The Finance Department will establish standard internal controls that are to be followed by departments
responsible for cash management and that focus on the following listed controls:
• Segregation of duties—authorization,recordation,custodian functions, and reconciliation.
• Daily processing—daily cash/collection total reconciled to subsequent deposit.
• Timely depositing of funds received — daily processing procedures including inter-department
transportation and daily deposit directly to designated depositories.
• Reconciliation to the general ledger and other supporting accounting ledgers performed in a timely
manner.
• Physical security procedures during work hours and non-working hours for all funds received and
cash drawers maintained.
• The use of automated system resources where practical to provide better processing and
reconciliation support as well as providing a more efficient and effective manner to manage
receipts.
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Document Type: Policy
Number: III-d
Effective: 10-1-13
Revised:
Budget Compliance Status:NA
MAXIMUM MATURITY
This policy is intended to provide guidance in maintaining adequate liquidity by ensuring that investments
meet the cash flow needs of the City. Diversification of investment maturities is a key technique for
achieving the goals of the City's investment program.
To the extent possible, the CFO, or designee, will attempt to match the investments with anticipated cash
flow requirements to take best advantage of prevailing economic and market conditions while assuring
adequate liquidity.
Reserve funds shall be invested in securities with maturities consistent with the purpose of such funds as
long as such investments are made to coincide as nearly as practicable with the expected use of funds.
Any funds that are not matched to a specific cash flow or other specific purpose allowed by law or City
Council resolution shall not be invested in securities longer than 7 years, average life, from the date of
purchase.
Any investment made should be purchased with the expectation it will be held to maturity. Investments
may be sold to meet unexpected liquidity needs, to capture a capital gain, to reinvest in a preferred
investment, or if otherwise determined to be in the best interests of the City.
Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio
should be continuously invested in readily available funds such as money market funds, the State
Treasurer's Local Government Investment Pool or overnight repurchase agreements to ensure that
appropriate liquidity is maintained to meet ongoing obligations.
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Document Type: Policy
Number: III-e
Effective: 10-1-13
Revised:
Budget Compliance Status:NA
PAYMENT REQUEST POLICY
This policy is intended to ensure that there is strong internal control,and a high level of review is maintained
regarding the manner and process in which the City pays vendor claims against it.
The City will process all vendor claims timely and efficiently. In accordance with Idaho Code,all payment
of vendor claims will be approved by the City Council or, upon its specific authorization by the Mayor,
who is empowered to approve certain time sensitive payments. (ID Code 50-1018)
235
Document Type: Policy
Number: III-f
Effective: 10-1-13
Revised: 10-1-14
Budget Compliance Status:NA
USE OF CITY ISSUED CREDIT CARD POLICY/PROCEDURE
This policy is intended to provide established guidelines for the use of Wells One Commercial Cards,
effective 10-1-14. This card program is to streamline and simplify the requisitioning, purchasing and
payment process for small dollar transactions. The program is designed to shorten the approval process
and reduce the paperwork of procurement procedures such as check requests and expense reimbursements.
The goal of this program is to reduce the cost of processing small dollar purchases,receive faster delivery
of required merchandise, and to simplify the payment process.
General Guidelines
Card Issuance:
All cardholders will be asked to read and sign this document: Policy and Procedures Manual. By signing,
they agree to adhere to the guidelines established in the manual. Most importantly,they are the only person
entitled to use the card and the card is not to be used for personal use. As each card is linked to a specific
cost center and individual employee,the card cannot be transferred from one employee to another.
Upon receipt of a WellsOne Commercial Card, the employee will need to activate the account by calling
the toll-free number printed on the card. For verification purposes,each employee will be asked to provide
a four digit Employee ID #. Although the card will be issued in the employee's name, personal credit
history will not affect the employee's ability to obtain a card. The City of Twin Falls is responsible for
payment of all purchases.
Account Maintenance:
If there's a need to change any information regarding an account, such as mailing address or expense
accounting code,managers must contact one of the Program Administrators. The only account information
individual card holders are able to change online is the email address.
Card Usage:
The WellsOne Commercial Card can be used at any merchant that accepts Visa, except as the City of Twin
Falls otherwise directs. It may be used for in-store purchases as well as online,phone, fax or mail orders.
There is no special terminal or equipment needed by the Visa merchant to process a card transaction.
When using the card with merchants,each employee will emphasize that an invoice must not be sent as this
may result in a duplicate payment. For online,phone,fax and mail orders,the instruction is for the merchant
to send a receipt only. This receipt must be retained for the employee's records.
Limitations and Restrictions:
Managers have assigned credit limits to the cards. There may also be a single transaction limit placed on
each card,which means the card will be declined if there is an attempt to purchase more than this set amount
at one time. Employees may not split a purchase to avoid the single transaction limit.
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In addition to the single transaction limit, every cardholder has a total monthly dollar limit assigned to
his/her account.
The WellsOne Commercial Card program also allows for merchant category blocking. If a particular
merchant category is blocked (e.g.,jewelry stores), and you attempt to use your card at such a merchant,
your purchase will be declined. Management has made an effort to ensure that the vendors/suppliers used
during the normal course of business are not restricted. If a card is refused at a merchant where the
employee believes it should have been accepted, call the Wells Fargo Business Purchasing Service Center
at 1-800-932-0036 to determine the reason for refusal.
IMPORTANT: All requests for changes in limitations and restrictions must be made through the
employee's manager. Wells Fargo Bank will change existing cardholder restrictions only after a request is
received from the Program Administrator.
Lost or Stolen Cards:
Each employee is responsible for the security of their card and any purchases made on the account. Lost
or stolen cards must be immediately reported to Wells Fargo Bank Business Purchasing Service Center
(BPSC)at 1-800-932-0036.—the BPSC is available 24 hours day/7 days week. Immediately after reporting
to the BPSC, the employee must inform the Program Administrator. It is extremely important to act
promptly in the event of a lost or stolen card to avoid City of Twin Falls' liability for fraudulent
transactions.
As with a personal charge card, the employee will no longer be able to use the account number after
notifying the bank. A new card should be issued within 48 hours of notice to Wells Fargo Bank.
Authorized Purchases
Purchases may include:
• Office supplies and forms
• Books and subscriptions
• Day timers and calendars
• Professional membership dues
• Hardware and tools
• Spare parts
• Miscellaneous items, e.g.,videotapes
• Uniform Rentals/Cleaning
• Courier/Overnight Deliveries
• Travel and Training Expenses
Unauthorized Purchases(not all inclusive)
• Items for personal use
• Capital goods (Must obtain prior approval from City Manager and/or CFO)
• Leased equipment
As with any City of Twin Falls' purchase,the card is not to be used for any product, service or with
any merchant considered to be inappropriate for city funds.
Failure to comply with the above guidelines for authorized purchases under the WellsOne Commercial
Card program may result in disciplinary action, cancellation of your card privileges,and possible
termination of employment.
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Travel and Training
The WellsOne Commercial Card is intended to assist employees with payment for airfare, hotels, and
ground transportation during business travel.
The WellsOne Commercial Card, when used for travel, must be used in accordance with the travel and
expense policy already established.
Fuel cards vs. commercial cards—The City will still be using the Brico/United Oil cards for fuel purchases.
The City has a relationship with United Oil to purchase fuel using their proprietary system. That
relationship assures the City receives volume discounts in its fuel pricing. There are participating gas
stations and convenience stores nationwide. Brico/United Oil cardholders should use the fuel card for local
fuel purchases and are encouraged to use it as the primary source for fuel purchases when traveling out of
the area.
Reconcilement and Payment
Unlike personal credit cards, the WellsOne Commercial Card program is handled as city liability. An
employee's personal credit history has not been taken into account when a card has been issued in the
employee's name.
The Accounts Payable Department is responsible for paying the Program invoice(s) each month. The
employee is not responsible for payment under their account.
At the end of a statement period, employees will be notified via email that it is time to review their card
statement. They will access the Commercial Card Expense Reporting tool via the Internet to review their
statement. The statement will reflect the transaction date, posting date, supplier/merchant name and the
total amount of the purchase. Employees will have the ability to reconcile their account at any time.
Employees are responsible for the following:
- Retaining all receipts for items purchased under the program.
- Ensuring all transactions posted are legitimate purchases made
by them on behalf of the City of Twin Falls.
Receipt Retention:
It is a requirement of the program that employees keep all receipts for goods and services purchased. For
orders placed via phone, fax or mail, or online, employees must request a receipt, detailing merchandise
price, sales/use tax, freight, etc.,be included with the goods mailed/shipped. (Note: a merchant should not
reject this request, as it is a Visa policy). It is extremely important to request and retain purchase receipts,
as this is the only original documentation that shows whether sales tax has been paid.
Since standard reimbursement policies require retention of receipts or other proof of purchase, record
keeping is not an extraordinary requirement.
As card records will be audited from time to time, it is essential to adhere to the above record keeping
guidelines.
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Reconcilement of Purchases:
It is the employees' responsibility,immediately upon receipt of their statement to check it to ensure all the
transactions posted are legitimate transactions made by them. Other optional functions such as splitting
transactions,adding descriptions,and reclassifying expenses can be performed using the Commercial Card
Expense Reporting tool. If everything is in order,the employee will mark the statement as reviewed. Once
the statement has been marked as reviewed,an email will be issued to the appropriate manager for approval.
Original receipts are then to be stapled together in the order they are listed in the reconciliation. The original
receipts should then be forwarded first to the manager(account approver) and on to Accounts Payable.
Disputed or Fraudulent Charges:
If there is a discrepancy between receipts and statements, it is imperative that the issue be addressed
immediately! Depending on the type of discrepancy, the employee will need to contact the merchant or
complete the online dispute form to resolve the disputed transaction.
Sales and Use Tax
The City's purchases are tax-exempt, and employees may be required to provide merchants with the
necessary forms for non-taxable goods or services. Employees must ensure that purchases are tax exempt
at the time of sale BEFORE completing the transaction.
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Document Type: Policy
Number: IV-a
Effective: 10-1-13
Revised:
Budget Compliance Status:NA
IDENTITY THEFT PREVENTION POLICY
Employees shall comply with the City of Twin Falls regulations and procedures designed to detect,prevent,
and mitigate Identity Theft in connection with the opening and maintenance of certain accounts pursuant to
City of Twin Falls' Resolution#1813, adopted on 4-27-09. (Identity Theft Prevention)
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Document Type: Policy
Number: V-a
Effective: 10-1-13
Revised: 10-1-14
Budget Compliance Status: ✓
GENERAL FUND UNDESIGNATED FUND BALANCE POLICY
The City shall strive to maintain the General Fund cash flow reserve balance(audited cash and investments)
of 25% of the annual budgeted base revenues of the ensuing fiscal year in the General Fund to provide
reasonable assurance to purchasers of City debt instruments that the City will pay all general obligations
and meet unforeseen emergencies. This allows for adequate cash flow needs until bi-annual property tax
revenues are received.
At the end of each fiscal year, after completion of the annual audit,the amount above the 25%(reduced by
any deficit fund balance in other City Funds) will be transferred to the City's Capital Improvement Fund,
where it will be available for one-time projects recommended by the City Manager and approved by City
Council as documented in a regular meeting.
241
Document Type: Policy
Number: V-b
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
USE OF FUND BALANCE POLICY
Undesignated fund balance, such as the cash flow reserve, or retained earnings shall be used only for
emergencies,non-recurring expenditures,or major capital purchases that cannot be accommodated through
current year savings. Such purchases must have Council approval. Should such use reduce the balance
below the appropriate level set as the objective for that fund,restoration recommendations will accompany
the decision to utilize said balance.
242
Document Type: Policy
Number: VI-a
Effective: 10-1-13
Revised:
Budget Compliance Status:NA
REVENUE COLLECTION POLICY
The City will actively pursue the collection of all revenue owed to the City. In addition, since revenue
should cover the cost of collecting it, the City will strive to control and reduce administrative collection
costs. The City will pursue all delinquent amounts owed to the City,to the full extent allowed by state and
federal law.
The City will monitor payments due to the City(accounts receivable). If appropriate, the City will report
uncollected amounts to credit agencies and/or pursue other legal means of enforcing payment of delinquent
accounts. Periodically,the City may write-off accounts where collection efforts have been exhausted and/or
collection efforts are not feasible or cost-effective.
243
Document Type: Policy
Number: VI-b
Effective: 10-1-13
Revised:
Budget Compliance Status: ✓
REVENUE ESTIMATES POLICY
Revenue estimates allow the City to plan expenditures wisely and aid in consistent service provision, as
well as avoid reactionary budget-balancing techniques, such as short-term borrowing or using reserves to
fund base operational expenditures. The City will use an objective and analytical approach in order to
predict revenues as accurately as possible. The City will project revenues over a five-year period to provide
lead time to react to expected changes in revenue. The City will maintain a Revenue Manual detailing the
important characteristics and historical facts on each significant revenue category.
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Document Type: Policy
Number: VIII-a
Effective: 10-1-14
Revised:
Budget Compliance Status:NA
CONTRACTS
SURETY BOND POLICY
This policy is intended to clarify the physical processing of surety bonds received by the City. The policy
covers bid securities in accordance with Idaho Statute 67-2805. These securities provide guarantees that
bidders on a project will execute the contract per the contract conditions and their bid prices (bid bonds).
This policy also includes other performance bonds that guaranty satisfactory completion of a
project/contract as specified after it has been awarded.
Definitions
Cash—Cash consists of Federal Reserve Notes and United States Coinage.
Personal Check-A check drawn against funds deposited in an individual or business checking account.
Bank Draft/Certified Check-A type of check where the payment is guaranteed to be available by the issuing
bank. Once it has been confirmed that sufficient funds are available, the bank effectively sets aside the
funds from the person's account to be given out when the bank draft or certified check is presented.
Cashier's Checks-A cashier's check is a draft drawn by a Bank on itself,which the Bank agrees to honor
when properly presented for payment.
Surety Bonds-A surety bond is defined as a contract among at least three parties:
• The City-the recipient of an obligation.
• The bidder or principal-the primary party(contractor)who will participate in the bidding process
or construct the contracted project.
• The surety - who assures the City that the bidder can perform the task, typically an insurance
company or bonding company.
Security Handling
Cash and Personal Checks will be deposited when received into the City's general checking account and
classified as a liability in general ledger account 101-00-00-220-00.
Cashier's Checks or Certified Checks,which are made payable to the City,will not be tendered. They will
be held by the responsible department, or held in the vault if requested, until the responsible department
returns them to the Bidder upon conclusion of the bidding process or returns them to the Contractor as
stipulated upon satisfactory performance of the contract/project.
Surety Bonds executed by a qualified surety company and made payable to the City, will be held by the
responsible department, or held in the vault if requested, until the responsible department returns them to
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the Bidder upon conclusion of the bidding process or returns them to the Contractor as stipulated upon
satisfactory performance of the contract/project.
The City department overseeing the awarding of the bid or monitoring of contract performance(responsible
department), will initiate any requests to keep Cashier's or Certified Checks in the vault. Among the
considerations for that determination should be the anticipated length the bond will be outstanding. The
responsible department will initiate the return of held checks or the issuance of a City refund check for bid
bonds or performance bonds when appropriate.
246
Document Type: Policy
Number: IX-a
Effective: 10-1-14
Revised:
Budget Compliance Status:NA
VENDOR FRAUD PREVENTION POLICY
This policy is intended to prevent fraud through the City of Twin Falls' accounts payable department.
It shall be the policy of the accounts payable department to call any vendor to verify a request for:
• An address change for the vendor,received via email or fax
• Any ACH change for the vendor,received via email or fax
• Any bank change for the vendor,received via email or fax
Any change requests will be followed up to verify the legitimacy of the request.
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Document Type: Policy
Number: X-a
Effective: 5-1-15
Revised: 10-1-15
Budget Compliance Status:NA
EVIDENCE ACCOUNT PROCEDURE
A checking account will be established by the Finance Department(Finance)and designated as the evidence
account. The purpose of the evidence account will be to receive,hold,and disburse money collected by the
Police Department's Crime Scene Investigation Unit(CSI).
When evidence money is processed between CSI and Finance, it will be verified at that time. A written
receipt will be prepared and given to CSI when the funds have been counted and verified,and a deposit will
be prepared at that time. Money will be received in a special styled envelope, designated as "Evidence."
The amount, date, case number, and any associated name will be noted on the receipt. A duplicated copy
of the receipt will be maintained by Finance.No foreign currency will be accepted.
Only one person within Finance will be designated to receive and process the money that is brought by CSI.
That person shall be the Finance Clerk. Evidence envelopes will not be received by any other employee
for receipting or safekeeping.If the designated employee is not available during his/her regularly scheduled
work hours,CSI will store the evidence until the next available occasion to transfer the funds to Finance.
The amount of the deposit should not affect the deposit procedures for evidence funds. The money will be
counted by the Finance Clerk,in the presence of the evidence personnel. A receipt will be given to the CSI
for the amount counted,then the funds will be prepared for deposit,placed in the vault, and transported to
the bank by the City's courier.
Disbursement from the evidence account will occur when a formal request has been prepared by CSI and
received by the Finance Clerk. The request must be written and approved.The Finance Clerk will maintain
a listing of disbursements and the pertinent information.
Monthly, someone in Finance, other than the Finance Clerk,will review the information received from the
bank. The bank statement will be reconciled with the transactions recorded in the receipt log book and the
disbursement listing. CSI will be responsible for maintaining a listing of the open cases that compose the
balance of the evidence account. Finance will make available any information CSI deems necessary to
accomplish that reconciliation between open cases and the current balance of the evidence account.
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ACRONYMS
ACA Affordable Care Act
ADA Americans with Disabilities Act
AIC Association of Idaho Cities
AIP Airport Improvement Program
AMR Automated Meter Read
CAFR Comprehensive Annual Financial Report
CDBG Community Development Block Grant
CEPT Chemically Enhanced Pre-Treatment
CFO Chief Financial Officer
CIP Capital Investment Plan
CPI Consumer Price Index
CSI College of Southern Idaho
DDACTS Data Driven Approaches to Crime and Traffic Safety
DEQ Department of Environmental Quality
EMR Emergency Medical Responder
EMS Emergency Medical Service
EMT Emergency Medical Technician
EPA Environmental Protection Agency
FAA Federal Aviation Administration
FTE Full Time Equivalent
GAAP Generally Accepted Accounting Principals
GFOA Government Finance Officers Association
GIS Geographic Information System
ICC International Code Council
ICDBG Idaho Community Development Block Grant
ICRMP Idaho Counties Risk Management Program
IFAS Integrated Fixed Film Activated Sludge
ISPWC Idaho Standards for Public Works Construction
ITD Idaho Transportation Department
UP Long Term Plan
LTPC Long Term Planning Committee
MBB Moving Bed Biofilm reactor
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MH Manhole
M&O Maintenance&Operations
MCI Municipal Cost Index
MGD Million Gallons per Day
MPOG Municipal Powers Outsource Grant
MUTCD Manual on Uniform Traffic Control Devices
NAASSCO/PACP National Association of Sewer Service Companies/Pipeline Assessment&Certification Program
NPDES National Pollutant Discharge Elimination System
P2P Point-to-Point
PCI Pavement Condition Index
PERSI Public Employee Retirement System of Idaho
PGA Professional Golfers'Association
PI Pressurized Irrigation
PIO Public Information Officer
PLC Programmable Logic Controller
PSI PSI Environmental Systems
RAA Revenue Allocation Area of the Urban Renewal Agency of Twin Falls
SCBA Self Contained Breathing Apparatus
SIED Southern Idaho Economic Development
TIF Tax Increment Funding
TSS Total Suspended Solids
URA Urban Renewal Agency of Twin Falls
USGS United States Geological Survey
VFD Variable Frequency Drive
WWC Wastewater Collection
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GLOSSARY
Ad Valorem According to Value.
Appropriation Ordinance 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.
Available Cash Reserves Cash Reserves that are available for unanticipated projects.
Balanced Budget All governmental entities in Idaho are required to adopt a balanced
budget. They succeed when planned (budgeted) expenditures and
revenues match.
C&C Devices Command&Control devices
Capital Projects Fund Capital projects funds are used to account for the construction or
acquisition of fixed assets, such as buildings, equipment and roads.
Capital Expenditures Capital acquisitions (purchases or donations) of$5,000 or more with a
useful life of at least three (3) years will be recorded as a fixed asset
and booked to the General Ledger. Certain assets may be added for
management purposes,regardless of cost.
Cityworks GIS-centric asset management software
Comprehensive Annual Financial The CAFR is the financial statement to the citizens and the financial
Report(CAFR) community of the City's financial health. This financial performance
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 Government Standards Board.
Comprehensive Plan Comprehensive planning is a term used in the United States by land use
planners to describe a process that determines community goals and
aspirations in terms of community development. The outcome of
comprehensive planning is the Comprehensive Plan which dictates
public policy in terms of transportation, utilities, land use, recreation,
and housing.
Consumer Price Index The Consumer Price Index (CPI) measures changes in the price level
of a market basket of consumer goods and services purchased by
households.
Encumbrance A financial obligation due to a commitment to purchase an item or
service, 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.
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Enterprise Fund Enterprise funds are used for services provided to the public on a user
charge basis,similar to the operation of a commercial enterprise.Water
and sewage utilities are common examples of government enterprises.
Fiscal Year The fiscal year (or financial year) for the City of Twin Falls is from
October 1 through September 30.
Forgone Balance Amount of a previously allowable increase in non-exempt property tax
portion of budget that was not taken(certified to be levied).
Fund Balance As used in the budget, the excess of revenues over expenditures. The
beginning fund balance is the residual funds brought forward from the
previous year.
General Fund 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.
General Obligation Bond Bonds that require voter approval and are used to finance public capital
projects. The bonds are backed by the "full faith and credit" of the
issuing government.
Generally Accepted Accounting The standard guidelines for financial accounting.
Principles(GAAP)
Governmental Fund Most commonly recognized government activities are conducted
through Governmental Funds. For the City of Twin Falls, the
Governmental Funds umbrella includes the following funds: General,
Street, Street Light,Library,Airport,Capital Improvement, Golf,Pool,
Fireworks and Insurance.
Homeowner's Exemption 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% of the
value or a maximum dollar amount adjusted annually to reflect Idaho
housing prices,whichever is less.
Impact Fee A fee that is implemented by a local government on a new or proposed
development to help assist or pay for a portion of the costs that the new
development may cause with public services to the new development.
Infrastructure Facilities on which the continuance and growth of the community
depend on, such as roads,water lines, sewers,public buildings, etc.
Internal Service Fund Internal service funds are used for operations serving other funds or
departments within a government on a cost-reimbursement basis.
Long-Term Financial Plan This plan projects revenues and expenditures five years into the future
for capital projects and personnel and equipment needs of the City.
Recommendations based on this plan are shared with the City Council
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at a formal council meeting as the "kickoff' to the City's annual budget
process.
Municipal Cost Index The Municipal Cost Index (MCI) is designed to show the effects of
inflation on the cost of providing municipal services.
Net Budget Total budget less fund transfers.
Special Revenue Fund Special revenue funds are used to account for the use of revenue
earmarked for a particular purpose. State and federal fuel tax revenues
require special revenue funds, because federal and state laws restrict
these taxes to transportation uses.
Strategic Plan The key contextual document upon which the budget is based.
Tax Rate(Tax Levy) The property tax rate used to calculate the tax amount owed by property
owners. The rate is calculated by dividing the local government's total
property tax collections by the total taxable value of that local
government unit.
Tax Supported Fund Those funds receiving funding from tax revenues (property tax, sales
tax, gas tax,road&bridge tax,Liquor tax.)
Unavailable Cash Reserves Cash Reserves that are not available for projects. Unavailable cash
reserves are used to help the City "cash-flow" operations and make
capital expenditures in-between significant revenue collections, i.e.
property tax collections and intergovernmental shared revenues.
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ORDINANCE NO. 2022-015
AN ORDINANCE OF THE CITY OF TWIN FALLS, IDAHO,APPROPRIATING $78,630,390 FOR THE 2023
FISCAL YEAR TO DEFRAY ALL NECESSARY EXPENSES AND LIABILITIES OF THE CITY OF TWIN FALLS;
PROVIDING FOR THE OBJECTS AND PURPOSES FOR WHICH SUCH APPROPRIATIONS ARE MADE AND
THE AMOUNT APPROPRIATED FOR EACH OBJECT OR PURPOSE; LEVYING AD VALOREM TAXES IN THE
AMOUNT OF$27,009,389 FOR THE 2023 FISCAL YEAR; PROVIDING THAT A COPY OF THIS ORDINANCE
SHALL BE FILED WITH THE COUNTY COMMISSIONERS OF TWIN FALLS COUNTY, IDAHO ; PROVIDING
FOR THIS ORDINANCE TO TAKE EFFECT UPON ITS PASSAGE,APPROVAL,AND PUBLICATION
ACCORDING TO LAW,THE RULE REQUIRING THAT AN ORDINANCE BE READ ON THREE SEPARATE
OCCASIONS HAVING BEEN SUSPENDED.
WHEREAS,the City has provided proper notice and held a public hearing on August 22, 2022 regarding
the proposed budget for Fiscal Year 2022-2023,and
WHEREAS, the City Council has reviewed the proposed budget and determined that the expenditures are
necessary;
NOW,THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF TWIN FALLS AS
FOLLOWS:
Section 1: That the appropriations and the amount appropriated for the fiscal year beginning October 1,
2022 through September 30, 2023 be set as follows for the objects and purposes as herein specified:
Objects and Purposes Amounts
General Fund $ 33,640,933
Street Fund $ 6,560,966
Street Light Fund $ 425,000
Library Fund $ 2,210,486
Airport Fund $ 1,450,915
Capital Improvement Fund $ 2,960,210
Pool Fund $ 680,156
Fireworks Fund $ 22,000
Insurance Fund $ 525,633
CDBG Fund $ 500,000
Airport Construction Fund $ 1,067,200
Waterworks Fund $ 13,150,189
Wastewater Fund $ 10,831,439
Common Area Maintenance Fund $ 54,477
Sanitation Fund $ 3,685,998
Dierkes/Shoshone Falls Fund $ 220,940
Shop Fund $ 577,847
Seizures/Restitution Fund $ 66,000
Total Appropriations $ 78,630,390
The amount listed under the General Fund includes the budgets for City Council, City Manager, Finance,
Legal, Planning&Zoning, Code Enforcement, Economic Development, Human Resources, Information
Technology, Police, Communications Center, Fire, Building Safety,Animal Control, Custodial, Engineering,
Parks& Recreation, and Golf.
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Section 2: That the City of Twin Falls hereby certifies a tax levy in an amount not to exceed $27,009,389
on the taxable market value of all taxable property within the corporate limits of the City of Twin Falls,
Twin Falls County, Idaho to provide revenue for the following purposes:
Activity Tax Amount Certified
General Fund $ 22,701,188
Street Fund $ 827,875
Street Light Fund $ 68,111
Library Fund $ 2,001,986
Airport Fund $ 426,944
Capital Improvement Fund $ 770,000
Insurance Fund $ 213,285
Total $ 27,009,389
Section 3: That the City Clerk of the City of Twin Falls is hereby directed to file a copy of the Ordinance
with the County Commissioners of Twin Falls, County, Idaho; in accordance with Idaho Code 50-1003 and
50-1007.
Section 4: That this Ordinance shall be in full force and effect from and after its passage, approval, and
publication according to law,the rule requiring that an ordinance be read on three separate days having
been suspended.
PASSED AND APPROVED UNDER SUSPENSION OF RULES this 22nd day of August, 2022.
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