HomeMy WebLinkAboutCity of Twin Falls - FY 2023-2024 Adopted Budget City of Falls , Idaho
Page intentionally left blank.
Table of Contents
City of Twin Falls
Fiscal Year 2023-2024 Adopted Budget
GFOAAward .............................................................................................................................................6
CityLeadership...........................................................................................................................................7
CommunityProfile......................................................................................................................................8
EconomicOutlook .................................................................................................................................... 14
CityManager's Budget Message ............................................................................................................17
City of Twin Falls Organizational Chart................................................................................................31
CoreValues ...............................................................................................................................................32
LeadershipPhilosophy.............................................................................................................................33
CityPlanning.............................................................................................................................................34
DebtManagement.....................................................................................................................................35
BudgetProcess .........................................................................................................................................39
Purposeof a City Budget........................................................................................................................39
LongTerm Planning...............................................................................................................................39
Forecasting Revenues and Expenditures.................................................................................................39
LongTerm Financial Projections............................................................................................................41
BudgetDevelopment ..............................................................................................................................44
BudgetPresentation................................................................................................................................44
Monitoringand Reporting.......................................................................................................................45
BudgetAmendment................................................................................................................................45
BudgetCalendar......................................................................................................................................46
BudgetSummary .....................................................................................................................................47
BudgetOverview ......................................................................................................................................54
Fundingthe Strategic Plan.......................................................................................................................58
CapitalImprovement Plan ......................................................................................................................66
Expenditureby Category ........................................................................................................................70
AllFunds ................................................................................................................................................70
GeneralFund...........................................................................................................................................70
Personnel ................................................................................................................................................71
Maintenanceand Operations ..................................................................................................................75
Capital ....................................................................................................................................................76
3
Fund-Department Matrix .......................................................................................................................77
Expendituresby Fund .............................................................................................................................79
TaxSupported Funds .............................................................................................................................80
EnterpriseFunds .....................................................................................................................................85
Revenueby Source ...................................................................................................................................87
TaxSupported Funds .............................................................................................................................87
PropertyTax .................................................................................................................................88
NewConstruction ........................................................................................................................89
BuildingPermit Revenue ..............................................................................................................90
Shared Intergovernmental Revenue .............................................................................................91
EnterpriseFunds ....................................................................................................................................92
WaterFund ...................................................................................................................................92
WastewaterFund ..........................................................................................................................92
SanitationFund .............................................................................................................................92
DepartmentNarratives.............................................................................................................................93
General Fund(101)
CityCouncil...................................................................................................................................93
CityManager.................................................................................................................................95
Finance ..........................................................................................................................................99
Legal ............................................................................................................................................ 102
Planningand Zoning.................................................................................................................... 105
Code Enforcement and Animal Control ...................................................................................... 108
EconomicDevelopment............................................................................................................... 113
HumanResources........................................................................................................................ 115
InformationTechnology.............................................................................................................. 120
Police (including Seizures&Restitution Fund 191) .................................................................. 125
CommunicationsCenter............................................................................................................... 131
Fire............................................................................................................................................... 133
BuildingSafety............................................................................................................................ 139
Custodial...................................................................................................................................... 144
Engineering.................................................................................................................................. 146
Parks............................................................................................................................................. 150
Recreation.................................................................................................................................... 153
Golf.............................................................................................................................................. 157
4
Capital Improvement Fund(127) ......................................................................................................... 159
StreetFund(102) ................................................................................................................................. 160
StreetLight Fund(103) ........................................................................................................................ 165
LibraryFund(104) ............................................................................................................................... 166
AirportFund(110) ............................................................................................................................... 167
Airport Construction Fund(158) .......................................................................................................... 167
ImpactFee Fund(128) ......................................................................................................................... 172
Water Fund(161)
WaterSupply............................................................................................................................... 173
PressurizedIrrigation...................................................................................................................173
WaterDistribution....................................................................................................................... 177
UtilityServices ............................................................................................................................ 181
WaterTransfers............................................................................................................................ 184
Wastewater Fund(162)
WastewaterCollection................................................................................................................. 185
WastewaterTreatment................................................................................................................. 189
WastewaterTransfers................................................................................................................... 192
SanitationFund(164) ........................................................................................................................... 193
PoolFund(167) ................................................................................................................................... 195
Shoshone Falls and Dierkes Lake Fund(168) .....................................................................................200
InsuranceFund(181) ...........................................................................................................................204
Shop (182) ............................................................................................................................................206
Common Area Maintenance Fund(163) ..............................................................................................210
FireworksFund(194) ...........................................................................................................................212
FinancialPolicies ....................................................................................................................................213
Acronyms ................................................................................................................................................246
Glossary ..................................................................................................................................................248
Appropriations Ordinance ....................................................................................................................251
5
0
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Cite of T-will Falls
Idaho
For the Fiscal Year Be,innuie
October 01, 2022
OAU44u� P� *W�a
E=ecutive 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 01,2022. 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
ayoran ounci,e z
Mayor Ruth Pierce Vice-mayor Chris Reid Alex Caval Nikki Boyd
Craig Hawkins Spencer Cutler Jason Brown
• •
C111
r 7
1
City Manager Deputy City Manager Deputy City Manager Assistant to the
Travis Rothweiler Mitch Humble Gretchen Scott City Manager
!sty fT*nF.11s,Offi,. f the Oty M-9.,2023 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 56,121
=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 93,892. 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 275,000. As a result, the daytime
population in Twin Falls swells to over 100,000 people each day.
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 Extreme sports lovers can travel to Twin Falls to BASE jump off the
Perrin 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
=' 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
8
annual festivals including Western Days,Magic Valley Beer Festival,
and Ice Cream Fun Day.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,Latino Fest 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,
business training classes, and community education opportunities for
y students and members of the community. Additionally, four-year
r degrees from three Idaho universities are available on campus. The
CHOf3A� Applied Technology and Innovation Center has become a powerful tool
for economic development in the region as well.
It's How We Do Business
Twin Falls began as an agricultural center thanks to the foresight of
CHOP""' 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 I-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
$12 billion in agribusiness sales and services and contributes
approximately$4 billion to Idaho's gross state product. Almost half of
the jobs in the Magic Valley (48%) 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 275,000 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
F collections. Additionally, the increase in daily population places
additional stresses on our infrastructure and services without any
additional funding to offset these costs.
Public Facilities and Private Investment
- The City's 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
Aw!_#i All Public Safety campus including a new Police Administration building
and Police Operations building adjacent to Fire Station#1.
001�_:
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
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. Multiple large-scale housing projects are also underway or
recently completed. 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 are 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, both
scheduled to be completed in 2023, will replace outdated stations that
were constructed in 1961 and 1979 respectively. Both stations were
relocated to areas that better serve the public and result in faster
- response times.The design of the stations enables fire personnel to keep
the dirty and cleans sides of the station separate, allowing for
_ decontamination and a safer living environment. The stations 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 allow for use by both men and
women, a dayroom, a fitness center, and kitchen and dining facilities.
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 funded the construction of a regional fire training
center that allows 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 56,121 in 2023.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 275,000.
OW Demographically, the population of both the city and the county is
.a primarily White/Caucasian. 60% of the county population resides
/ within Twin Falls city limits. The median household income is$53,936
and the median home value is $349,471.
= F - Population
2000 34,469
.� MUNI
2010 44,125
69ti 2020 51,165
2023 56,121
1 ' Demographics
White,Non-Hispanic 77.3%
Hispanic or Latino 14.3%
Two or more races 6.5%
Asian 2.5%
I
Median Age
2000 33.8
- LL 2010 31.9
�- 2020 33.6
2022 33.3
11
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 19,500
Millions of Gallons of Water Storage Capacity 22.7
Billions of Gallons of Water Delivered Annually 4.73
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
Transportation
Number of Lane Miles Maintained 640
= Number of Lane Miles Repaired 76
Number of Lane Miles Rebuilt/Overlaid 1
. 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 21
Youth Recreation Participants 4,253
Adult Recreation Programs 10
Adult Recreation Participants 2,440
Golf Courses 1
Swimming Pools 1
Splash Pads 2
Public Safety
Number of Sworn Police Officers 81
Number of Professional Staff 25
Number of Police Calls for Service in 2021 51,304
Number of Fire Professionals 45
Number of Fire Stations 4
Number of Fire Calls for Service in 2021 6,456
12
Major Employers—Public
r College of Southern Idaho City of Twin Falls
School District#411 Twin Falls County
Major Employers—Private
Amalgamated Sugar Company
Chobani
Clif Bar Baking Company of Twin Falls
ConAgra Foods/Lamb Weston
Dart/Solo Cup
Glanbia Foods Inc.
Independent Meat
Jayco Inc.
1�I 1 Seneca Foods Corporation
St. Luke's Magic Valley Regional Medical Center
,= Westrock Paper&Packaging
f Major Employers—Retail
1- -
Costco Pet Smart
Fred Meyer Best Buy
_ Albertson's Dick's Sporting Goods
Target Winco Foods
s Lowe's TJ Maxx
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
154
2022 154 59
May 2023 68 33
Unemployment Rate
2016 3.0%
Y 2017 2.5%
2018 2.6%
2019 2.4%
2020 8.9%
2021 3.4%
2022 2.0%
May 2023 2.6%
13
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. This uncertainty 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, it is evident there is a
prosperity that is hindered by inflation, labor and supply chain issues that are creating an uncertainty that
will influence budgetary decisions for the foreseeable future.
National
• U.S. house prices are finally starting to stabilize in 2023,rising only 4.3%from the first quarter of
2022 to the first quarter of 2023 according to the Federal Housing Finance Agency(FHFA)House
Price Index (HPI). House prices rose just .5%from the fourth quarter of 2022. The impact of
COVID-19 has strongly impacted the housing market and the United States has seen unsurpassed
housing prices and demand for homes that has continued to escalate month after month until only
just recently. The Federal Reserve has vigorously increased interest rates to curb inflation and the
housing crisis that we have been experiencing since the beginning of the pandemic.
• Tightening of financial conditions by the Fed has continued to dampen inflation, but inflation
continues to plague the economy, with the most recent CPI presenting 4.06%, from May of 2022
to May of 2023.
• Nationwide unemployment rates have decreased to unprecedented levels, and continue to hover
around 3% nationwide. 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.As reported in the Economic Snapshot for Initial Jobless Claims by Investment Banker Piper
Sandler in May of 2023 "Industries like retail and consumer goods are facing outright job losses,
as consumers are feeling the pinch from higher borrowing costs as well as inflation. Further labor
deterioration is likely,as banks continue to tighten their loan standards.With the impact of the Fed
rate hikes still not fully felt,given their lag effect, cracks in the labor market are likely to get even
bigger in the coming months."
• The University of Michigan compiles a consumer sentiment rating, in which the rating for May
2023 was 57.7, the lowest since November 2022. Concerns about the health of the economy took
a toll on confidence with the 12-month outlook for business conditions falling near the bottom of
its 45-year range. Furthermore,buying conditions for all categories including houses,vehicles and
durable goods deteriorated in May. According to a statement by the U of Michigan "Throughout
the current inflationary episode, consumers have shown resilience under strong labor markets,but
their anticipation of a recession will lead them to pull back when signs of weakness emerge."
State of Idaho
• House prices rose in 78 of the top 100 largest metropolitan areas over the last four quarters. Home
prices in Idaho have risen 84%in the last five years but have decreased 6.6%from the first quarter
of 2022 to the first quarter of 2023.
• The median home value for 2023 in Idaho is $448,156, a decrease of 7.6% over the past year and
a total decrease of 9.25%from the all-time high of$489,632 in June of 2022.
• The average home price in the United States was $346,270 as of May 2023; a 2.0%increase from
a year ago when the median was $339,418. The typical home price in Idaho was $448,156, which
is 129% of the typical US price. Idaho incomes don't balance that out, as they're 83.5% of the
national average.
• Statewide unemployment was 2.6% in May 2023. The state continues to have record low
unemployment causing employers across the state of Idaho to continue having struggles with
employing workers and economically recovering from the pandemic and its rippling effects.
14
• Non-farm employment, which is one of the key metrics of the state's economic health, has
continued to experience increases. Since the pandemic outbreak in March-April 2020,the economic
rebound has propelled the job market. In May,nonfarm payrolls surged to their highest level since
the beginning of the year,underscoring the resilience of the labor market.
• Per capita personal income (PCPI) continues to grow at a slow pace. PCPI in Idaho grew by 4.3%
from 2021 to 2022. At $54,537, Idaho is ranked 43`d in the United States and was 83.5% of the
national average of$65,280. Idaho was l't in the nation for real personal income growth, which
considers 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 6.2%
for 2021 to 2022 and was well above the national value of 2.1%.
• General Fund revenue collections in April 2023 were $933 million, which is $42.9 million more
than the DIM revised forecast.This brings year-to-date total collections to$10.3 million above the
forecast. The biggest driver that was impacted was corporate income tax of$69.9 million above
the forecast. By comparison, all other revenue sources were just below forecast, including
individual income tax, sales tax, product taxes, and miscellaneous revenue collections, barely
missing their marks for a combined shortfall of$2.8 million. If revenues hit the forecast for the
remaining two months of the year,the state surplus would be $10.3 million,of which,all would be
transferred to the homeowner property tax account.
City of Twin Falls
• According to the Idaho Department of Labor's Workforce Trends report, Twin Falls had a
preliminary unemployment rate of 3.0%in May 2022.This is slightly more than the State of Idaho
unemployment rate of 2.6% but still less than a national unemployment rate of 3.6%. The US
economy continues to add jobs,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 continues to show significantly decreased demand in terms of
single-family building permits issued. There were 68 single family permits issued through May
2023;this is down 44% for the same timeframe in 2022 and down 82% for the same timeframe in
2021. Interest rates for homeowners and labor shortages for builders continue to plague the City of
Twin Falls,and building is one of many sectors being stalled.
• There were 33 new commercial building permits issued in FY2022,up 10%for the same timeframe
last year,but down 3 3%from FY2021.
Municipal Cost Index
• The economy has been growing on many fronts,the cost of offering public services and programs
continues to increase dramatically.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 May 2022 to May 2023, the most recent
data available, the MCI increased only 1.91 points or .62%to 308.87,but from May 2021 to May
2023, the MCI increased 35.9 or 13.15% - a substantial amount considering the federal target is a
2%CPI increase per year. 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 has decreased from the all-time high of almost 9%
in June of 2022,but still hovers around 4.9%in April of 2023 for a final 302.92. The graph below
shows the increase in the CPI since 2012.
15
Municipal Cost Index
45.00%
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 2023
Consumer Price Index
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 2023
16
CITY OF
`WIN FALLS City of Twin Falls, Idaho
Fiscal Year 2023-2024
Adopted Budget
oA<� Q�oa
SFRv►NG
Mayor Pierce,Members of the Twin Falls City Council and Citizens:
We are pleased to present the Fiscal Year 2023-2024 Adopted Budget(FY 2024)for the City of Twin Falls.
While 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 2024 budget for the City of Twin Falls has been constructed in the
spirit of"One City"and is the product of many hours and many minds.
With over an estimated 56,000 shareholders and 328 full-time positions,the City of Twin Falls is an Idaho
municipal corporation with a taxable value of$6.17 billion,which excludes$510,764,725 in taxable value
of those properties located in the Twin Falls Urban Renewal Agency revenue allocation areas.To put these
values into perspective, the City of Twin Falls' taxable value has nearly tripled in the last decade from
$2.15 billion in 2013.
Our fiscal year begins on October 1 and ends on September 30. The budget was created using Government
Finance Officers' Association(GFOA)best practices and the requirements expressed in the Idaho Code,as
it relates to local government budgeting and financial requirements. It is balanced,nimble, sustainable,and
strategically driven. It will serve as our financial roadmap and will help us meet the community's needs in
the areas of public safety,public health and community life. It is financially sound and fiscally defensible.
Admittedly, the budget does not fund all capital initiatives and projects suggested by members of our City
team.It funds the City Council and community's highest priorities.It recognizes the important contributions
our employees make in the delivery of public services,the continued expansion of our community and the
growth of our local economy.
We believe the budget accomplishes the goals that were set in January 2023 when we started this process,
which include:
■ Create a stable, sustainable,nimble,budget that allows us to adapt to a rapidly changing
environment
■ Develop a budget that is sensitive to our operating environment and local economic conditions
■ Tie all expenditures to the City's 2030 Strategic Plan
■ Continue our pursuit to be the"Employer and Organization of Choice"nationally
■ Balance our need to increase revenues from property taxes and utility fees with the financial
pressures already being placed on our citizens and businesses
The budget is balanced and in accordance with state law and GFOA best practices. The combined
expenditures and transfers total $103,581,126 which is a $19,214,897 (22.78%) increase compared to the
current year budget of$84,366,229. Government Fund-Type expenditures; those funds that receive some
of their funding from property tax revenues, increase by $10,317,037 (20.41%). Enterprise and Non-Tax
Supported Fund-Type expenditures increase by$8,897,859 (26.32%).
17
As a matter of practice,we focused on the"net budget,"which is the total budget,as presented above,less
fund transfers. The total net budget for FY 2024 is $94,275,337, or $15,644,947 (19.90%) more than the
$78,630,390 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 2024 budget. Presentations of the proposed budget
began on July 3, 2023. Citizens were encouraged to view and participate either online or by attending the
meetings in person. The public hearing followed by Council consideration and action were conducted on
August 21,2023.
The City's Budget as a Policy, Communications, and Fundinz Plan
For more than a decade, our budget has served as a comprehensive guide to the City's budgetary
expenditures,practices and policies.Budgets,in their simplest form,are a means for allocating the resources
to fund City programs designed to protect and provide for the community's safety, health and welfare, or
quality of life. It allocates resources to fund the City's operational costs and infrastructure projects.
Expenditures are scrutinized and directly connected to our vision,mission and strategic objectives.And,it
is sustainable and balanced.
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. The budget has been developed to achieve the outcomes that
the community has identified as most important. Each department determines what it can do to support
these common goals. It 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.
Stratezic Budzetin
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.
Included in the FY 2023 budget was funding for an update to the 2030 strategic plan. This update is
anticipated to begin later this fall and is projected to be more in depth than the 2018 update. We anticipate
this process will be completed in mid-2024 so that prescribed changes can be included in the City's
FY 2024-2025 budgeting process. Significant changes in housing, transportation and employment, driven
by rising inflation and continued economic uncertainty continue to be significant factors in our service
18
delivery techniques. 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.
Factors influencinja the FY 2023-2024 Budget
Charles Dickens famously wrote,"it was the best of times, it was the worst of times...". We have
experienced booms and slowdowns. Since 2018,we have often used the terms"uncertain"or
"unprecedented"to describe our local economy and economic environment. We use these same terms
again this year,but for different reasons.
Boom or bust,the City of Twin Falls remains a regionally important,growing and changing city.Explosive
growth, rising costs, labor shortages, and increased demands for services significantly influenced how we
balanced needs, like infrastructure and public safety, with affordability and pressure on the allocation of
scarce and limited resources.Uncertainty remains. While our operational environment continues to remain
mixed and unsettled, our approach has remained steady and constant. We use economic data and forecasts
to guide us. We take a conservative approach when estimating revenues. As a result, the overall financial
condition of the City of Twin Falls remains strong. Our budgeting philosophies are connected to our
agricultural roots and built using the adage that "more farms start on the path to bankruptcy in the good
times than in the bad." As a result, we work diligently to develop a fiscal plan that can weather the next
economic downturn or take advantage of unique opportunities when the economy grows. Some of the issues
that significantly influenced the development of the construction of FY 2024 budget are described below.
Increasing Costs
The Municipal Cost Index (MCI) represents the effects of inflation on the cost of providing municipal
services. In May 2023, the cost of providing services increased .62%. While certainly welcomed news, a
single year of data does not paint a complete picture. This year's increase is on top of last year's all-time
high increase of 12.51%,as seen in April 2022,and the cumulative increase of more than 40%since 2012.
To offset inflation, the Federal Reserve (Fed) has increased its benchmark funds rate beginning in March
2022. The Fed has hiked its benchmark federal funds rate at ten straight meetings by a total of five
percentage points(5%). That's the sharpest flurry of rate increases in four decades.
Revenues and funding sources have not kept pace with the increases in costs. The cost of doing business is
hitting every budget in every department in the City. As a result, we, like many other local governments
across Idaho and our country, have been faced with the difficult task of reducing programs and service
levels as we look to curb expenditures and balance budgets.
Labor Shortage
Another influencer is the ongoing labor shortage.Like inflation,its impact is being felt throughout the state
and nation.The demand for talent,semi-skilled,skilled,and professional talent remains at an all-time high.
According to the US Chamber of Commerce, Idaho has 55 available workers for every 100 open jobs,
equating to an estimated 53,000 Job Openings and only 25,000 Unemployed Workers. This is represented
by a record low, state-wide unemployment rate of 2.6%. The Idaho Department of Labor estimated the
unemployment rates in May 2023 for the Twin Falls metropolitan statistical area (MSA) and the City of
Twin Falls to be slightly higher at 3.0%and 3.1%,respectively.However,the City and the Twin Falls MSA
labor markets are at"full employment"by economic standards.
One question that is commonly asked is,"where did all of the workers go?' According to the US Bureau of
Labor statistics, retirements explain a large chunk of the missing workers. As a result of the COVID-19
pandemic, it is estimated that Over 1.5 million more people were retired in November 2021 than would
have been expected based on pre-pandemic trends. As reflected in the graph that was published by the
Washington Post, employment has declined in the last year among workers who were 55 or older at the
19
start of the pandemic. Workers between 16 to 24 have bolstered the ranks of willing workers. But that still
isn't enough to balance out the number of older workers who have left.
Over 1.5 million more people are retired than would have been expected
before the pandemic
51.1M
Actual number retired
!� 49.6M
Pre-pandemic trend
46M
Jan. Jan. Jan. Nov.
2019 2020 2021
Not seasonally adjusted
Source:Bureau of Labor Statistics THE WASHINGTON POST
The unemployment rate only tells part of the story. To meet the increased demand for goods,products and
services, businesses across all sectors in Idaho are trying to grow. Growth requires an increase in human
talent. To be an employer of choice the City must be responsive to the changing labor market beyond the
mechanics of pay and benefits. Globally the workforce is undergoing a radical shift, a growing divide
between the technical and digital skills needed for positions as well as a marked change in the number of
available workers. Talent retention has become a critical piece of our organizational health. Losing talent
increases our risk of losing internal relationships and external partnerships, institutional knowledge, and
reinforces a cycle of burnout for remaining staff. Our ability to connect the Strategic Plan and community
outcomes directly to the efforts of our employees enrolls them in our high-performing culture and purpose.
Additionally, the formal leadership of the organization is now challenged to provide a richer environment
for employees, one that is sought after because it supports individual growth. The current labor market
requires that leaders create meaning for employees and identify learning career paths. This means every
position in the organization should have the potential to be more than a set of routine tasks and each
employee encouraged to be more creative and entrepreneurial in the approach to problem-solving. The
burden to retain our talent includes the charge of growing the capacity, skills, and knowledge of each
employee or be faced with a growing number of unfilled positions.
Rapid Increases in Housing
Housing prices in Twin Falls continue to rise rapidly, steadily outpacing income levels, which impacts
housing affordability. In January 2019, Zillow estimated the median home value in Twin Falls to be
$208,830. In January 2023, that same home is now estimated to cost $343,091, an increase in the median
home value of more than 64.29%,or$134,261 over this short period of time.In May 2023,the typical home
value in Twin Falls had flattened and carried an estimated value of$349,471, a decrease of only $6,380.
According to a report published by Yahoo Finance in January 2023, median home value in Twin Falls
increased by more than 63% from 2020 to 2022,which represented the second fastest rate(Salmon, 68%).
20
While the median home value changes month-to-month, each county assessor's office in Idaho determined
the assessed value for each property on January 1. Each property is required to be assessed at or near the
"market value." Generally, assessors use sales 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. While the median home value has
decreased from its July 2022 high of$369,865, the assessed value was slightly higher in January 2023
($352,248)than it was in January 2022($343,091).
Twin Falls Key Takeaways
Typical Home Values:$349,471 $383K
1-year Value Change:-4.0%
(Data through May 31,2023)
$261K
$196K
$131K
2015-09 2016-07 2017-05 2018-03 2019-01 2019-11 2020-09 2021-07 2022-05 2023-03
Compared to the national market,the median home price in Twin Falls and Idaho is higher than the national
median value for the second consecutive year. hi May 2021, the median home in Twin Falls was an
estimated $4,000 less than the national median home value. hi May 2022, the median in Twin Falls
surpassed the national median value for the first time. The table illustrates how the median home value in
Twin Falls in January 2023 compared to the state-wide and national median values.
Twin Falls Idaho National
Median home value $352,248 $451,964 $342,370
Project increase in value over the next 12 months -4.0% -7.2% 2.0%
Growth and an Increase Demands for Services
According to the US Census Bureau,the City of Twin Falls' population increased by 17%, from 44,125 in
2010 to 51,807 in 2020.The City's population has continued to grow since the 2020 Census.From the 2020
Census to July 1, 2022, the Bureau estimated the City's population grew by another 4.8% and was
approximately 54,300. Some demographers estimate the City's population now exceeds 56,000.Population
increases are not just occurring in the City of Twin Falls. In fact, every city in the Magic Valley continues
to grow at unprecedented rates.
The City of Twin Falls serves as the regional hub to a geographic area that contains more than 275,000 and
the daytime population of the City of Twin Falls grows to more than 100,000. As the area continues to
grow,the City has had to provide more services (volume)without a revenue source to cover the costs.
21
Closing Two Revenue Allocation Areas and Creating a New Area
In anticipation of the statutorily-required closure of two existing revenue allocation areas (RAA 4-1 and
RAA 4-1A), the City and Urban Renewal Agency Board members spent the last 18 months strategizing
ways to capitalize on growth, and the developing interest occurring in the Downtown and Historical
Warehouse Districts.
The closure of the areas will return the taxable value of these area to the local governments operating within
the City of Twin Falls, specifically Twin Falls County, the Twin Falls School District, the College of
Southern Idaho,the Twin Falls Highway District,and the City of Twin Falls. The return of these areas will
increase the total taxable value of the respective areas and give each the opportunity to capture additional
property tax revenue. 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 2024 is expected to be
approximately$770,350.
In February 2023,the City Council approved a new Old Towne-2 Revenue Allocation Area encompassing
approximately 369.54 acres. 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°a Avenues (US
Highway 30),water and sewer lines, complete street improvements, fiber optics,power and gas upgrades,
and parking lots/structures. We anticipate the new area will be created in FY 2024 and begin to receive
revenues in FY 2025.
Continued Implementation of Priority Based Budgeting and Performance Measurement
As a lean organization,it is critical that we explore opportunities to become more innovative and efficient
in the delivery of services.Changes in service demands,overburdened employees and limited resources are
factors that can lead to frustration within the organization. We believe Priority Based Budgeting will
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. While the process is still ongoing, the
process has provided our departments with an initial, baseline understanding of the true cost of the public
services,referred to as"programs."Each department will be able to examine programs and services metrics
and the impact they have on our shareholders.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. In time and as more data is mined, departments will begin looking at their budgets as programs
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. In April of 2021, the Treasury released the Final Rule for the program that allowed for a
standard allowance for revenue loss up to $10 million for the entire period of performance from March 3,
2021 and ending December 31, 2024. All funds are expected to be completely expended by December 31,
2026.
In March 2023, City Council heard the recommendations of the SLFRF citizen advisory committee for
community improvements. Committee membership consisted of the Mayor, two Council members, two
members serving on one of the City's Citizen advisory Committees, and four individuals residing in the
22
City of Twin Falls. Projects that advanced included Vista Bonita Park improvements, the Idaho Housing
Company project, Shoshone Falls Grade and Road improvements, the Fleet Maintenance shop remodel,
and a Convention Center feasibility study.
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
doubled in the last ten years.The table below shows the changes to our monthly health insurance premiums
since 2013.
Family Month Coverage
2,500
$2,120
2,000 $1,654 $1,742 $1,934 $1,978$1,776
$1,454 $1,554
1,500 $1,071 $1,070 $1,153 $1,264 -
1,000
500
0
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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.
The insurance quote for FY 2024 renewal included an increase of 7.2% in premiums. Our overall group
experience has improved in the past twelve months and the plan has been renewed with no changes. It is
important to maintain a competitive benefit plan in comparison to other public employers. Our health care
benefits remain competitive, but we are concerned about the impact of rising health care coverage on
employees.
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 2024 budget includes funding for the following changes in
compensation:
• 4%performance adjustment
• 5%general salary table adjustment
• Continuation of retention pay program
• Voluntary Employment Beneficiary Association(VEBA)
23
As an organization,we have made significant strides toward improving our competitive place in the labor
market over the last several years. 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
For FY 2024, the City of Twin Falls' total taxable valuation increased by $584,141,337 (10.46%) from
$5,583,114,592 to $6,167,255,930. The increase includes $116,465,121 from the net new construction roll
(90%of the total valuation of$129,405,690),plus$170,741,850 from two URA Areas that were dissolved.
The total new construction activity will result in$1,295,815 of additional revenue.The increase in valuation
is in addition to the $1,559,127,186 that was realized in the prior fiscal year. Over the course of two years
the City's total taxable valuation has increased by $2,143,268,524 (53.26%). As illustrated below, the
taxable value used to calculate the FY 2024 tax rate for the City of Twin Falls is the largest in its history.
City of Twin Falls Taxable Value
2024
2023
2022 .
2021
2020
2019
2018
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$510.76 million. Collectively, the taxable values for both the City of Twin Falls
and Twin Falls Urban Renewal Agency total$6.68 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, property
incorporated into the City through annexation,and dissolution of Urban Renewal Areas.
24
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
$94,745.00 $100,000.00 $100,000.0 $125,000.00
$100,000.00 $83,974.00 $83,920.00
$80,000.00 \ $100,000.00 $100,000.00
$60,000.00 $81,000.00 $89,580.00
$40,000.00
$20,000.00
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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 2024 is expected to decrease to$4.71/$1,000 of taxable value from the FY 2023 rate
of$4.78/$1,000. As illustrated in the graph below,the FY 2024 tax rate is the lowest issued by the City.
Twin Falls City Tax Rate
.0080000 .0074299 .0075039 .0071341
.0068391
.0070000 .0062456
.0060000
.0050000 0047839 .0047086
.0040000
.0030000
.0020000
.0010000
.0000000
2018 2019 2020 2021 2022 2023 2024
Additional property tax collections and comparisons,rate adjustments,expenditures and economic indexes
are discussed in more detail in other sections of this budget document.
25
How does our Tax Rate compare to the other, lase 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 2022 Levy Book(tax rate) and Zillow.
Total City Taxes Paid Median Home Value Tax Rate
January 2022 FY 2023
Caldwell $1,040.08 $385,478 0.00399296
Twin Falls $1,043.33 $343,091 0.00478391
Pocatello $1,176.92 $305,074 0.00653576
Jerome $1,465.78 $343,091 0.00672094
Lewiston $1,466.43 $344,371 0.00668470
Idaho Falls $1,502.07 $373,813 0.00603694
Note: Idaho's median value of an owner-occupied home for this same period was$455,423.
City Property Taxes Paid on Median Home for 2022
$1,600.00 $1,465.78 $1,467.55 $1,502.07
$1,400.00
$1,200.00 $1,176.92
$1,040.08 $1,043.33
$1,000.00
$800.00
$600.00
$400.00
$200.00
$0.00
Caldwell Twin Falls Pocatello Jerome Lewiston Idaho Falls
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 2024,the Street Fund budget for the
City of Twin Falls is$7,005,511,or approximately 11.51%of the total for tax supported funds.Nampa has
also been excluded because they contract fire and rescue services with the Nampa Rural Fire Department.
26
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.
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 relation to the payoff of the 2010B Water Bond Issuance. The City has
one bond issuance in the water fund remaining: the 2017A Bond that will have $805k outstanding in
FY 2024, with one more annual payment due in FY 2024. Budgeted revenue and reserves in the Water
Fund total $16,556,867. This is an increase of$1,911.373 (13.05%) compared to the FY 2023 total of
$14,645,494.
The City has large capital and maintenance projects that are being analyzed by staff and will be
incorporating a 2.5%rate increase to cover the upcoming expenditure outlay.
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 2024 wastewater user rates are increased by 2.5%
to continue to upgrade our wastewater lines and related infrastructure, and to maintain compliance with
stated bond covenants. Budgeted revenues and reserves in the Wastewater Fund total $13,476,176, which
compared to the FY 2023 total of$11,010,035 is an increase of$1,667,335 (14.12%).
Sanitation Fund
The City's Sanitation Fund supports the City's sanitation and recycling programs. The FY 2024 sanitation
user rates will remain the same as they were in FY 2023. Budgeted revenue and reserves in the Sanitation
Fund total $4,207,027, which compared to the FY 2023 total of $4,134,290 is an increase of $72,737
(1.76%).
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.
27
At the end of FY 2022, the City of Twin Falls had an audited Fund Balance/Net Position of$87,204,292.
The total was $48,839,152 for Governmental Funds, $37,862,972 for Enterprise Funds, and $502,168 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 $10,961,129 $8,618,767 $2,342,362
Street Fund $7,336,378 $1,264,166 $6,072,212
Airport Fund $4,490,033 $868,261 $3,621,772
Capital Improvement Fund $15,711,306 $10,037,201 $5,674,105
Water Fund $14,391,671 $3,859,423 $10,532,248
Wastewater Fund 1 $20,749,1761 $3,265,404 $17,483,772
Sanitation Fund 1 $1,001,3161 $689,048 $312,268
The amounts restricted and not available to budget in FY 23-24 for each of the fund balances above are as
follows:
• The General Fund restricts $11,315 to cover other funds, $125,417 for law enforcement activities,
and$8,482,035 for 3 months of operations.
• The Street Fund restricts $661,838 for 3 months of operations, and$602,328 for capital projects.
• The Airport Fund restricts $436,976 for 3 months of operations, and $431,285 for operations and
capital projects.
• The Capital Improvement Fund restricts $65,335 for public art funding, $2,020,718 for E911 and
capital projects, and$7,951,148 for construction of Fire Station 3.
• The Water Fund restricts $1,274,895 for 2 months of operations, and $2,584,528 for capital
projects.
• The Wastewater Fund restricts $949,382 for 2 months of operations, and $2,316,023 for capital
projects.
• The Sanitation Fund restricts$689,048 for 2 months of operations.
At the conclusion of FY 2024, 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.
28
First, cities can collect forgone 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 2024 budget includes the equivalence of one percent(1%) revenue, or $291,244 of
forgone balance into the City's operations budget.This inclusion is consistent with the first forgone 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 2024 budget continues that practice and again sets aside the $770,000 for one-time City
Council directed capital projects. During the budgeting process members of the City's staff will suggest
possible, one-time projects and/or capital acquisitions for the City Council consideration.
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
FY 2024 -$291,244 $1,304,028
29
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 2024 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 on the frontlines managing 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.
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, ICMA—CM Mitch Humble, ICMA—CM Gretchen Scott
City Manager Deputy City Manager Deputy City Manager
30
ORGANIZATIONAL
Citizens
Council
City Manager City Attorney
City ity Fire Police
Administration Communication Department Department
Center
Public Animal
Information Administration Control
Publit Code
Transit Suppression Enforcement
Investigation
Patrol
External Internal
31
Operations Operations
Building Economic Parks& Planning Public
Safety Development Engineering Recreation &Zoning Works Finance Fleet Human Information
Maintenance Resources Technology
Street Utility Risk
Airport Aquatics Maintenance
Services Management
Management
Golf Wastewater
Urban Renewal Collections
Agency
Wastewater
Treatment
Water
Distribution&
Water Supply
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.
32
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.
33
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 2024
Comprehensive Plan—Adopted 2016
Master Transportation Plan—Adopted 2016; update expected 2023
Transit Development Plan—Adopted 2016
Wastewater Collection System Master Plan-Adopted 2015;update expected 2024
Wastewater Treatment Facilities Master Plan—Adopted 2010;update expected 2024
Water System Facilities Plan—Adopted 2016;updated 2023
Pressurized Irrigation Master Plan-Adopted 2022
Parks Master Plan—Adopted 2015; updated 2019; ongoing
Airport Master Plan—Adopted 2012;updated 2023
34
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 has a Moody's rating of Aa2.
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$6,124,343,124,the City's
legal debt limit is $122,486,862. Per Idaho Code Section 50-1020, the percentage limitation does
not apply to debt for waterworks and sewerage systems. As of 10/l/23, principal and interest
payments to maturity for the City's three outstanding revenue bonds total $35,675,738.
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 FY 2023,budgeted coverage
ratios for the Water and Wastewater Funds were 625% and 150%. For the upcoming FY 2024
budget year they are 572%and 128%.
For the Wastewater Fund, the FY 2024 coverage ratio decreased mainly due to the increased
contract amount to operate the Wastewater Treatment Plant. This cost has increased substantially
over a three-year period. If this continues, user rates may need to be increased. However, the
Wastewater Fund also has a healthy reserve balance, which can potentially be used to help.
Reserves are also available for future capital projects.
For the Water Fund, debt will be paid off in FY 23-24, which frees up an additional $845,250 in
future years. It has enough annual revenue to cover operational and capital needs. It also has
reserves available for large one-time capital projects.
Details regarding the revenue bonds in the Water and Wastewater Funds can be found on the
following pages.
35
Water Fund Debt
The Water Fund has one outstanding debt issuance. The annual principal and interest payments
total $845,250.This is 5.49%of the total budget.
Debt Coverage Ratio: Required- 125%,FY 2023 Budget-625%,FY 2024 Budget-572%
2017A Bond Issuance(re-finance higher interest rate debt)
• Bond Rating-Aa1 (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 S 113,300 00
3/15/2018 $ $ 113 300 00 S 113 300 00
9/15/2018 $ 615,000 00 $ 113.300 00 S 728 300 00
3/15/2019 $ - $ 104,075.00 S 104.075.00
9/15/2019 $ 635,000 00 $ 104,075-00 S 739 075 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 S 74 875 00
9/15/2021 $ 695,000.00 $ 74,875.00 S 769 875 00
3/15/2022 $ - $ 57.500 00 S 57 500 00
9/15/2022 $ 730.000 00 $ 57.500 00 $ 78T500 00
3/15/2023 $ - $ 39.250 00 S 39 250 00
9/15/2023 $ 765,000 00 $ 39.250 00 S 804 250 00
3/15/2024 $ - $ 20.125.00 S 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
36
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$3,484,275.This is 25.86%of the
total budget.
Debt Coverage Ratio: Required- 125%, FY 2023 Budget- 150%, FY 2024 Budget- 128%
Compared to FY 2023,the debt coverage ratio for the FY 2024 budget decreased mainly due to the
increased contract amount to operate the Wastewater Treatment Plant.
2012C 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:
2012C 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 $ 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 $ 580,000.00 $ 28,531.25 $ 608,531.25
3/15/2025 $ - $ 22,006.25 $ 22,006.25
9/15/2025 $ 595,000.00 $ 22,006.25 $ 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 $ 7,750.00
9/15/2027 $ 620,000.00 $ 7,750.00 $ 627,750.00
$7,570,000.00 $1,927,930.76 $9,497,930.76
37
2014A Bond Issuance(authorized by almost 70%voter approval)
• Bond Rating-Aa1 (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 $ 3178125.00
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
38
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 2024, 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 for city-supplied utilities and
property tax revenues.
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.
39
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.
40
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 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28
Shared Revenues and Reserves:
Property Taxes $ 28,889,646 $ 30,146,509 $ 31,370,014 $ 32,630,319 $ 33,928,523
Shared Revenue $ 5,600,000 $ 5,656,000 $ 5,712,560 $ 5,769,686 $ 5,827,382
Franchise Fees $ 2,122,500 $ 2,150,375 $ 2,178,649 $ 2,207,327 $ 2,236,416
Permits $ 1,355,000 $ 1,378,550 $ 1,402,536 $ 1,426,965 $ 1,451,847
State Liquor Apportionment $ 934,250 $ 943,593 $ 953,028 $ 962,559 $ 972,184
Investment Income $ 750,000 $ 757,500 $ 765,075 $ 772,726 $ 780,453
Miscellaneous Income $ 765,000 $ 765,000 $ 765,000 $ 765,000 $ 765,000
Transfers $ 4,831,546 $ 4,976,492 $ 5,125,787 $ 5,279,561 $ 5,437,948
Reserves $ - $ - $ - $ - $ -
Dedicated Revenues:
General/Capital Improvement Fund $ 1,950,525 $ 1,956,202 $ 1,827,429 $ 1,854,217 $ 1,881,582
Street $ 4,272,400 $ 4,369,646 $ 4,469,713 $ 4,572,698 $ 4,678,701
Street Light $ - $ - $ - $ - $ -
Library $ 66,500 $ 66,500 $ 66,500 $ 66,500 $ 66,500
Airport $ 1,122,910 $ 1,145,904 $ 1,169,438 $ 1,193,523 $ 1,218,176
Pool $ 390,000 $ 390,000 $ 390,000 $ 390,000 $ 390,000
Fireworks $ 1,675 $ 1,675 $ 1,675 $ 1,675 $ 1,675
Insurance $ - $ - $ - $ - $ -
Total Tax Supported Fund Revenues and
Reserves-Projected $ 53,051,951 $ 54,703,946 $ 56,197,403 $ 57,892,755 $ 59,636,387
Expenditures:
Personnel $ 33,172,195 $ 34,644,901 $ 36,202,785 $ 37,852,193 $ 39,600,027
M&O $ 9,190,914 $ 9,540,126 $ 10,151,368 $ 10,368,351 $ 10,589,509
Capital $ 9,562,923 $ 10,488,126 $ 11,815,877 $ 10,871,381 $ 10,749,065
Debt(General Obligation) $ - $ - $ - $ - $ -
Transfers $ 2,139,649 $ 2,203,838 $ 2,269,953 $ 2,338,052 $ 2,408,193
Total Tax Supported Fund Expenditures-
Projected $ 54,065,681 $ 56,876,991 $ 60,439,984 $ 61,429,976 $ 63,346,795
Projected Surplus<Deficit> $ (1,013,730) $ (2,173,045) $ (4,242,580) $ (3,537,221) $ (3,710,408)
41
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 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28
User Fees $11,050,792 $11,496,967 $11,961,157 $12,444,089 $ 12,946,519
Pressurized Irrigation $ 1,230,534 $ 1,311,749 $ 1,398,325 $ 1,490,614 $ 1,588,995
Miscellaneous $ 531,400 $ 535,150 $ 538,994 $ 542,934 $ 546,972
Investment Income $ 215,720 $ 220,034 $ 224,435 $ 228,924 $ 233,502
Transfers $ 527,611 $ 543,439 $ 559,742 $ 576,535 $ 593,831
Reserves $ 3,000,000 $ - $ - $ - $ -
Total Projected Revenues and Reserves $16,556,056 $14,107,340 $14,682,653 $15,283,095 $ 15,909,819
Water Supply:
Personnel $ 547,691 $ 633,160 $ 666,043 $ 700,998 $ 738,182
M&0 $ 1,739,150 $ 1,808,716 $ 1,881,065 $ 1,956,307 $ 2,034,560
Capital $ 3,568,042 $ 400,000 $ 50,000 $ 636,126 $ 2,199,294
Debt $ 845,250 $ - $ - $ - $ -
$ 6,700,133 $ 2,841,876 $ 2,597,108 $ 3,293,431 $ 4,972,035
PI:
M&O $ 409,050 $ 425,412 $ 442,428 $ 460,126 $ 478,531
Capital $ 678,000 $ 543,500 $ 898,440 $ 1,464,455 $ 1,312,365
$ 1,087,050 $ 968,912 $ 1,340,868 $ 1,924,581 $ 1,790,896
Water Distribution:
Personnel $ 2,097,243 $ 2,258,990 $ 2,431,155 $ 2,556,829 $ 2,749,742
M&O $ 1,149,202 $ 1,195,170 $ 1,242,977 $ 1,292,696 $ 1,344,404
Capital $ 2,117,731 $ 4,852,068 $ 2,551,708 $ 2,908,876 $ 3,305,012
$ 5,364,177 $ 8,306,229 $ 6,225,840 $ 6,758,401 $ 7,399,158
Utility Billing:
Personnel $ 446,741 $ 470,908 $ 494,670 $ 519,875 $ 546,630
M&O $ 338,675 $ 352,222 $ 366,311 $ 380,963 $ 396,202
Capital $ 6,000 $ - $ - $ - $ -
$ 791,416 $ 823,130 $ 860,981 $ 900,838 $ 942,832
Transfers: $ 1,395,421 $ 1,437,674 $ 1,481,207 $ 1,526,058 $ 1,572,267
Bad Debt: $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000
Total Projected Expenditures $15,388,197 $14,427,821 $12,556,005 $14,453,309 $ 16,727,188
Projected Surplus<Deficit> $ 1,167,859 $ (320,480) $ 2,126,649 $ 829,786 $ (817,369)
Projected Rate Adjustment 2.5% 2.5% 2.5% 2.5% 2.5%
42
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.
The contract amount to operate the Wastewater Treatment Plan has risen substantially over a three-
year period. If this continues,rate increases may be needed over the next 5 years. Reserves will be
available to help with capital projects. These needs will be evaluated on an annual basis.
Wastewater Fund
Revenues and Reserves: FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28
User Fees $10,598,510 $10,985,466 $11,387,021 $11,803,740 $ 12,236,207
Miscellaneous $ 113,000 $ 113,000 $ 113,000 $ 113,000 $ 113,000
Investment Income $ 298,525 $ 304,496 $ 310,585 $ 316,797 $ 323,133
Reserves $ 2,582,140 $ 3,000,000 $ 2,000,000 $ - $ -
Total Projected Revenues and Reserves $13,592,176 $14,402,962 $13,810,607 $12,233,537 $ 12,672,340
Collections:
Personnel $ 994,006 $ 1,049,574 $ 1,104,678 $ 1,163,299 $ 1,225,707
M&0 $ 253,307 $ 263,440 $ 273,977 $ 284,936 $ 296,334
Capital $ 660,282 $ 610,000 $ 900,640 $ 890,000 $ 900,000
$ 1,907,595 $ 1,923,014 $ 2,279,296 $ 2,338,235 $ 2,422,041
Treatment:
Personnel $ 127,848 $ 134,993 $ 142,076 $ 149,610 $ 157,631
M&0 $ 4,167,895 $ 4,271,842 $ 4,378,412 $ 4,487,671 $ 4,599,688
Capital $ 2,869,000 $ 3,650,000 $ 2,800,000 $ 400,000 $ 1,150,000
Debt $ 3,484,275 $ 3,485,125 $ 3,483,988 $ 3,484,350 $ 3,481,850
$10,649,018 $11,541,960 $10,804,475 $ 8,521,631 $ 9,389,169
Transfers: $ 1,000,563 $ 1,015,571 $ 1,030,805 $ 1,046,267 $ 1,061,961
Bad Debt: $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
Total Projected Expenditures $13,592,176 $14,515,545 $14,149,575 $11,941,133 $ 12,908,170
Projected Surplus<Deficit> $ (0) $ (112,584) $ (338,969) $ 292,404 $ (235,830)
Projected Rate Adjustment 2.5% 2.5% 2.5% 2.5% 2.5%
43
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.
44
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.
45
Fiscal Year 2023-2024 Budget Calendar
April
Monday,April 3 Budget Packets Distributed to Departments
Monday,April 3 Discussion with City Council on FY 23-24 Budget Priorities
Friday,April 14 Budget Packets Completed
Monday,April 24 Follow-up discussion with City Council on FY 23-24 Budget Priorities
Friday,April 28 NotifyTwin • of • • Date forthe FY 23-24 Budget
May
Tuesday-Thursday, May 2-4 Roundtable discussions with Departments
Tuesday-Thursday, May 16-18 Big Budget Balancing Meeting
June
Friday,June 30 Preliminary budget to Council for review
July
Monday,July 3 Budget Presentation to Council-Overview
Monday,July 10 Budget Presentation to Council-FOCUS AREAS 1 &7
Monday,July 17 Budget Presentation to Council-FOCUS AREAS 4,5&6
Monday,July 24 Budget Presentation to Council-FOCUS AREAS 2&3
Thursday,July 27 Publish Notice of Public Hearing for Rate Adjustments
Monday,July 31 Budget Presentation to Council-FOCUS AREA 8
August
Thursday,August 3 Publish Notice of Public Hearing for Rate Adjustments
Monday,August 7 Adoption of Preliminary FY 23-24 Budget
Monday,August 7 Public Hearing on Proposed Rate Adjustments
Thursday,August 10 Publish Notice of Public Hearing for FY 23-24 Budget
Monday,August 14 Council Review of Preliminary Budget-All Sections
Thursday,August 17 Publish Notice of Public Hearing for FY 23-24 Budget
Monday,August 21 Public Hearing on FY 23-24 Proposed Budget
Monday,August 21 Council Adoption of FY 23-24 Budget
Week of August 21 Certify Tax Levy to County
Tuesday,August 29 Publish Appropriations Ordinance
September
Wednesday,September. 2023 Last Day forBudget
Thursday, -• ••r 7,2023 Last Day to Certify Tax Levy to County
Saturday, -• •- 1 2023 Final Date to Publish Appropriations Ordinance
Published Notices
City Council
Public Hearings
Statutory Guidelines and"Drop Dead"dates.
46
BUDGET SUMMARY
CITY OF TWIN FALLS
Budget Summary
General Fund Capital Improvement Fund
FY 2024 FY 2024
FY 2022 FY 2023 FY 2022 FY 2023
Adopted %Change Adopted %Change
Actual Budget g
Budget Actual Budget Budget
REVENUES:
Property Taxes 21,793,047 $22,701,188 $24,298,971 7.04% $ 777,294 $ 770,000 $ 1,103,222 43.28%
Shared Revenue-Sales Tax 3,549,554 $ 2,962,184 $ 2,968,690 0.22% $ 1,588,349 $ 2,001,835 $ 2,158,442 7.82%
Franchise Taxes 451,916 $ 445,000 $ 515,000 15.73% $ - $ - $ -
Licenses and Permits 1,548,018 $ 1,419,000 $ 1,204,000 -15.15% $ $ $
Shared Revenue-Liquor 923,609 $ 925,000 $ 925,000 0.00% $ $ $
Court 180,548 $ 190,000 $ 185,000 -2.63% $ $ $
Investment Earnings 230,357 $ 112,848 $ 303,854 169.26% $ 211,672 $ 120,500 $ 213,764 77.40%
Grants 118,556 $ 180,000 $ 262,309 45.73% $ 1,394,829 $ - $ 1,329,619
E-911 509,581 $ 475,000 $ 482,000 1.47% $ - $ $ -
Fire District 567,733 $ 596,120 $ 614,302 3.05% $ - $ $
Other 1,644,699 $ 1,122,331 $ 1,160,481 3.40% $ 13,012 $ $
Interfund Transfers 2,496,773 $ 2,799,472 $ 2,893,622 3.36% $ 3,000,000 $ 647,875 $ 650,100 0.34%
Existing Fund Balance (Reserves) $ - $ - $ - $ - $ 150,000 $ 5,983,960 3889.31%
Total Revenues $34,014,390 $33,928,142 $35,813,229 5.56% $ 6,975,156 $ 3,690,210 $11,439,107 209.99%
EXPENDITURES:
City Council $ 142,136 $ 149,508 $ 148,877 -0.42% $ 12 $ - $ -
City Manager $ 1,161,509 $ 1,224,102 $ 1,455,460 18.90% $ 2,210 $ 50,000 $ - -100.00%
Finance $ 844,419 $ 848,608 $ 834,166 -1.70% $ 5,460 $ - $ 290,000
Legal $ 515,086 $ 703,091 $ 710,444 1.05% $ - $ 30,152 $ - -100.00%
Planning&Zoning $ 461,368 $ 555,883 $ 569,339 2.42% $ - $ - $
Code Enforcement $ 264,153 $ 311,692 $ 316,141 1.43% $ 745 $ $
Economic Development $ 111,840 $ 306,507 $ 340,921 11.23% $ - $ $
Human Resources $ 545,693 $ 763,678 $ 725,041 -5.06% $ 13,188 $ $ 25,400
Information Technology $ 2,493,787 $ 2,918,036 $ 3,124,900 7.09% $ 381,374 $ 234,552 $ 256,140 9.20%
Police $10,735,476 $12,053,802 $12,621,042 4.71% $ 400,654 $ 562,595 $ 451,126 -19.81%
Communications Center $ 1,252,884 $ 1,327,697 $ 1,573,299 18.50% $ - $ - $ 2,875
Fire $ 5,942,840 $ 6,341,613 $ 6,873,120 8.38% $ 4,741,743 $ 757,610 $ 1,501,862 98.24%
Building Safety $ 910,507 $ 1,007,918 $ 969,811 -3.78% $ 21,464 $ 30,000 $ 58,352 94.51%
Animal Control $ 492,184 $ 576,503 $ 603,747 4.73% $ 639 $ - $ 90,000
Custodial $ 175,012 $ 136,185 $ 188,414 38.35% $ - $ 17,016 $ 44,459 161.28%
Engineering $ 1,431,127 $ 1,819,310 $ 1,764,405 -3.02% $ 24,689 $ 3,020 $ 28,000 827.15%
Parks $ 1,648,751 $ 1,749,241 $ 1,835,761 4.95% $ 513,007 $ 1,011,000 $ 756,967 -25.13%
Recreation $ 746,166 $ 847,560 $ 865,463 2.11% $ 33,776 $ 50,000 $ 50,000 0.00%
Golf $ - $ - $ - $ 25,887 $ 57,865 $ - -100.00%
Other $ - $ - $ - $ 108,591 $ 156,400 $ 3,782,426 2318.43%
Interfund Transfers $ 3,226,913 $ 287,209 $ 292,877 1.97% $ 501,223 $ 730,000 $ 4,101,500 461.85%
Total Expenditures $33,101,852 $33,928,142 $35,813,229 5.56% $ 6,774,662 $ 3,690,210 $11,439,107 209.99%
Change in Fund Balance $ 912,538 $ (0) $ (0) $ 200,495 $ (150,000) $ (5,983,960) **
Unrestricted Fund Balance:
Beginning $11,686,060 $12,598,598 $12,598,598 $13,783,315 $13,983,810 $13,833,810
Ending $12,598,598 $12,598,598 $12,598,598 $13,983,810 $13,833,810 $ 7,849,850
**The fund balance of the Capital Improvement Fund decreases more than 10%due to the use of reserves for SLFRF Projects.The SLFRF Grant
funds were received in a prior fiscal year.There will be no significant effect going forward.
47
CITY OF TWIN FALLS
Budget Summary
Street Fund-Special Revenue Airport Fund-Special Revenue
FY 2024 FY 2024
FY 2022 FY 2023 FY 2022 FY 2023
Adopted %Change Adopted %Change
Actual Budget g
Budget Actual Budget Budget
REVENUES:
Property Taxes $ 410,874 $ 827,875 $ 1,182,433 42.83% $ 407,279 $ 426,944 $ 456,831 7.00%
Franchise Taxes $ 1,205,478 $ 1,040,250 $ 1,222,750 17.54% $ - $ - $ -
Shared Revenue-Highway User $ 3,710,271 $ 2,908,632 $ 2,890,000 -0.64% $ $ $
Shared Revenue-Highway M&O $ 1,321,892 $ 1,310,000 $ 1,405,000 7.25% $ $ $
Investment Earnings $ 104,647 $ 56,300 $ 121,619 116.02% $ 37,740 $ 22,000 $ 55,377 151.71%
Grants $ - $ 60,000 $ 60,000 0.00% $ 1,131,937 $ - $ -
Airport-Operations $ - $ - $ - $ 706,691 $ 615,704 $ 645,375 4.82%
Other $ 15,475 $ 3,484 $ 4,590 31.75% $ 485,383 $ 484,735 $ 520,528 7.38%
Interfund Transfers $ 520,911 $ 845,593 $ 119,119 -85.91% $ 5,812 $ 6,085 $ 6,389 5.00%
Existing Fund Balance (Reserves) $ - $ - $ - $ - $ 365,883 $ 356,815 -2.48%
Total Revenues $ 7,289,549 $ 7,052,134 $ 7,005,511 -0.66% $ 2,774,842 $ 1,921,352 $ 2,041,314 6.249/o
EXPENDITURES:
Street $ 4,793,097 $ 6,560,966 $ 6,499,298 -0.94%
Airport $ 1,691,340 $ 1,450,915 $ 1,555,487 7.21%
Interfund Transfers $ 427,157 $ 491,168 $ 506,213 3.06% $ 419,455 $ 470,437 $ 485,827 3.27%
Total Expenditures $ 5,220,254 $ 7,052,134 $ 7,005,511 -0.66% $ 2,110,794 $ 1,921,352 $ 2,041,314 6.249/o
Change in Fund Balance $ 2,069,295 $ 0 $ 0 $ 664,048 $ (365,883) $ (356,815) **
Unrestricted Fund Balance:
Beginning $ 6,045,001 $ 8,114,296 $ 8,114,296 $ 4,068,985 $ 4,733,033 $ 4,367,149
Ending $ 8,114,296 $ 8,114,296 $ 8,114,296 $ 4,733,033 $ 4,367,149 $ 4,010,335
**The fund balance of the Airport Fund decreases more than 10%due to the use of reserves for Capital Projects and Operations.It is not uncommon
to use reserves for capital,but operations are not normally funded in this manner.The operational deficit is due to decreased revenue caused
by COVID.CARES funds to help with operations have been received and are included in the reserve balance.The use of these funds will be
evaluated on an annual basis.
48
CITY OF TWIN FALLS
Budget Summary
*Other Non-Major Tax Supported Funds Total Tax Supported Funds
FY 2024 FY 2024
FY 2022 FY 2023 FY 2022 FY 2023
Actual Budget Adopted %Change Actual Budget Adopted %Change
Budget Budget
REVENUES: _
Property Taxes $ 2,161,194 $ 2,283,381 $ 2,374,236 3.98% $25,549,688 $27,009,389 $29,415,693 8.91%
Shared Revenue-Sales Tax $ 563,277 $ 322,981$572,867 77.37% $ 5,701,179 $ 5,287,000 $ 5,700,000 7.81%
Franchise Taxes _ $ 432,623 $ 384,750 $ 452,250 17.54% $ 2,090,017 $ 1,870,000 $ 2,190,000 17.11%
Licenses and Permits _ $ 1,767 $ 1,200 $ 1,200 0.00•� $ 1,549,784 $ 1,420,200 $ 1,205,200 -15.14%
Shared Revenue-Highway User $ - $ - $ - $ 3,710,271 729, 08,632 $ 2,890,000 -0.64%
Shared Revenue-Highway M&O $ $ - $ $ 1,321,892 $ 1,310,000 $ 1,405,000 7.25%
Shared Revenue-Liquor $ $ - $ - $ 923,609 $ 925,000 $ 925,000 0.00%
Court $ $ - $ $ 180,548 $ 190,000 $ 185,000 -2.63%
Investment Earnings $ 22,409 $ 14,000 $ 20,834 48.82% $ 606,825 $ 325,647 $ 715,448 119.70%
Grants $ - $ - $ - $ 2,635,322 $ 240,000 $ 1,651,928 588.30%
E-911 $ $ $ $ 509,581 $ 475,000 $ 482,000 1.47%
Fire District $ $ $ $ 567,733 $ 596,120 $ 614,302 3.05%
Airport-Operations $ - $ $ - $ 706,691 $ 615,704 $ 645,375 4.82%
Pool-Operations $ 367,885 $ 365,000 $ 403,000 10.41% $ 367,885 $ 365,000 $ 403,000 10.41%
Other $ 141,794 $ 68,682 $ 66,678 -2.92% $ 2,300,363 $ 1,679,232 $ 1,752,276 4.35%
Interfund Transfers $ 373,904 $ 391,796 $ 562,440 43.55% $ 6,397,400 $ 4,690,821 $ 4,231,670 -9.79%
Existing Fund Balance (Reserves) $ - $ 130,000 $ 118,000 -9.23% $ - $ 645,883 $ 6,458,775 899.99%
Total Revenues $ 4,064,853 $ 3,962,790 $ 4,572,506 15.39•% $55,118,790 $50,553,629 $60,870,667 20.41%
EXPENDITURES:
City Council $ 142,148 $ 149,508 $ 148,877 -0.42%
City Manager $ 1,163,719 $ 1,274,102 $ 1,455,460 14.23%
Finance $ 849,879 $ 848,608 $ 1,124,166 3_2.47%
Legal $ 515,086 $ 733,243 $ 710,444 -3.11%
Planning&Zoning $ 461,368 $ 555,883 $ 569,339 2.42%
Code Enforcement $ 264,898 $ 311,692 $ 316,141 _1.43%
Economic Development $ 111,840 $ 306,507 $ 340,921 11.23%
Human Resources $ 558,881 $ 763,678 $ 750,441 -1.73%
Information Technology $ 2,875,161 $ 3,152,588 $ 3,381,040 7.25%
Police $11,136,130 $12,616,397 $13,072,168 3.61%
Communications Center $ 1,252,884 $ 1,327,697 $ 1,576,174 18.71%
Fire $10,684,584 $ 7,099,224 $ 8,374,983 17.97%
Building Inspections $ 931,971 $ 1,037,918 $ 1,028,163 -0.94%
Animal Control $ 492,824 $ 576,503 $ 693,747 20.34%
Custodial $ 175,012 $ 153,201 $ 232,873 52.01%
Engineering $ 1,455,816 $ 1,822,330 $ 1,792,405 -1.64%
Parks $ 2,161,758 $ 2,760,241 $ 2,592,728 -6.07%
Recreation $ 779,942 $ 897,560 $ 915,463 1.99%
Golf $ 25,887 $ 57,865 $ - -100.00%
Street $ 4,793,097 $ 6,560,966 $ 6,499,298 -0.94%
Street Light $ 406,648 $ 425,000 $ 485,000 14.12% $ 406,648 $ 425,000 $ 485,000 14.12%
Library $ 1,998,665 $ 2,210,486 $ 2,271,903 2.789/o $ 1,998,665 $ 2,210,486 $ 2,271,903 2.78%
Airport $ 1,691,340 $ 1,450,915 $ 1,555,487 7.21%
Pool $ 831,627 $ 680,156 $ 1,114,042 63.79% $ 831,627 $ 680,156 $ 1,114,042 63.79%
Fireworks $ 22,000 $ 22,000 $ 22,000 0.00% $ 22,000 $ 22,000 $ 22,000 0.00%
Insurance $ 531,579 $ 525,633 $ 577,041 9.78% $ 531,579 $ 525,633 $ 577,041 9.78%
Other $ - $ - $ $ 108,591 $ 156,400 $ 3,782,426 2318.43%
Interfund Transfers $ 87,834 $ 98,515 $ 101,519 3.05% $ 4,662,582 $ 2,077,329 $ 5,487,936 164.18%
Total Expenditures $ 3,878,353 $ 3,961,790 $ 4,571,506 15.39% $51,085,916 $50,553,629 $60,870,667 20.41%
Change in Fund Balance $ 186,499 $ (130,000) $ (118,000) ** $ 4,032,874 $ (645,883) $ (6,458,775)
Unrestricted Fund Balance:
Beginning $ 1,763,093 $ 1,949,592 $ 1,819,592 $37,346,454 $41,379,328 $40,733,445
Ending $ 1,949,592 $ 1,819,592 $ 1,701,592 $41,379,328 $40,733,445 $34,274,670
*Non-MaiorTax Supported Funds:
Street Light Fund(Special Revenue)
Library Fund(Special Revenue)
Pool Fund(Special Revenue)
Fireworks Fund(Special Revenue)
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.
49
CITY OF TWIN FALLS
Budget Summary
Water Fund-Enterprise Fund Wastewater Fund -Enterprise Fund
FY 2024 FY 2024
FY 2022 FY 2023 FY 2022 FY 2023
Adopted %Change Adopted %Change
Actual Budget Budget Actual Budget Budget
REVENUES:
Water Fees $11,951,546 $12,628,232 $12,641,326 0.10%
Wastewater Fees $11,250,209 $10,526,203 $10,608,510 0.78%
Investment Earnings $ 180,746 $ 103,000 $ 215,720 109.44% $ 295,925 $ 181,300 $ 298,525 64.66%
Grants $ - $ - $ - $ 43,017 $ - $ -
Other $ 103,688 $ 142,159 $ 171,400 20.57% $ 795,148 $ 103,000 $ 103,000 0.00%
Interfund Transfers $ 675,699 $ 466,352 $ 528,421 13.31% $ - $ - $ -
Existing Fund Balance (Reserves) $ - $ 1,305,751 $ 3,000,000 129.75% $ - $ 998,318 $ 2,466,141 147.03%
Total Revenues $12,911,679 $14,645,494 $16,556,867 13.05% $12,384,298 $11,808,820 $13,476,176 14.12%
EXPENDITURES:
Personnel $ 2,437,264 $ 3,032,539 $ 3,091,676 1.95% $ 824,893 $ 1,090,779 $ 1,121,853 2.85%
M&O $ 2,727,585 $ 3,121,525 $ 3,540,590 13.43% $ 3,762,644 $ 3,628,129 $ 4,400,568 21.29%
Capital $ 1,320,624 $ 6,171,750 $ 6,369,773 3.21% $ 2,195,586 $ 2,627,000 $ 3,429,282 30.54%
Debt Service $ 1,218,637 $ 824,375 $ 845,250 2.53% $ 3,482,717 $ 3,485,531 $ 3,484,275 -0.04%
Interfund Transfers $ 1,404,342 $ 1,495,305 $ 1,554,193 3.94% $ 1,010,223 $ 977,382 $ 1,040,198 6.43%
Total Expenditures $ 9,108,452 $14,645,494 $15,401,482 5.16% $11,276,063 $11,808,820 $13,476,176 14.12%
Change in Fund Balance $ 3,803,227 $ (1,305,751) $ (1,844,616) ** $ 1,108,235 $ (998,318) $ (2,466,141) **
Unrestricted Fund Balance:
Beginning $12,032,028 $15,835,255 $14,529,504 $21,362,837 $22,471,072 $21,472,755
Ending $15,835,255 $14,529,504 $12,684,889 $22,471,072 $21,472,755 $19,006,614
Sanitation Fund-Enterprise Fund *Non-Major Enterprise Funds
FY 2024 FY 2024
FY 2022 FY 2023 Adopted FY 2022 FY 2023 Adopted
Actual Budget Budget %Change Actual Budget Budget %Change
REVENUES:
Sanitation Fees $ 3,933,754 $ 4,126,390 $ 3,997,640 -3.12%
Common Area Maintenance Fees $ 58,286 $ 58,000 $ 64,971 12.02%
Dierkes/SSF-Gate Fees,Passes,Misc. $ 403,107 $ 463,500 $ 405,935 -12.42%
Investment Earnings $ 12,347 $ 7,900 $ 13,447 70.22% $ 22,060 $ 13,300 $ 25,571 92.26%
Sanitation Fees-Admin. $ 32,284 $ - $ -
Other $ 2,004 $ $ $ 5,290 $ - $ -
Interfund Transfers $ - $ $ $ 83,373 $ $ 2,455,500
Existing Fund Balance (Reserves) $ - $ $ 195,940 $ - $ $ -
Total Revenues $ 3,980,389 $ 4,134,290 $ 4,207,027 1.76% $ 572,116 $ 534,800 $ 2,951,977 451.98%
EXPENDITURES:
Personnel $ - $ - $ - $ 27,470 $ 92,436 $ 92,436 0.00%
M&O $ 3,247,215 $ 3,685,998 $ 3,720,830 0.94% $ 169,215 $ 182,981 $ 187,720 2.59%
Capital $ - $ - $ - $ 104,953 $ - $ 2,655,500
Debt Service $ - $ - $ - $ - $ - $ -
Interfund Transfers $ 530,183 $ 448,292 $ 486,197 8.46% $ 14,121 $ 15,838 $ 16,321 3.05%
Total Expenditures $ 3,777,397 $ 4,134,290 $ 4,207,027 1.76% $ 315,75; $ 291,254 $ 2,951,977 913.54%
Change in Fund Balance $ 202,992 $ 0 $ (195,940) $ 256,358 $ 243,546 $ (0)
Unrestricted Fund Balance:
Beginning $ 872,482 $ 1,075,474 $ 1,075,474 $ 1,594,955 $ 1,851,313 $ 2,094,858
Ending $ 1,075,474 $ 1,075,474 $ 879,534 *** $ 1,851,313 $ 2,094,858 $ 2,094,858
*Non-Major Enterprise Funds:
Common Area Maintenance Fund
Dierkes-Shoshone Falls Fund
**The fund balances of the Water and Wastewater Funds decrease more than 10%due to the use of reserves for large Capital Projects.
This is the normal method of funding these types of projects,so there will be no significant impact going forward.
***Reserves have been included to reduce the fund balance.This will be reviewed annually and should have no effect going forward.
50
CITY OF TWIN FALLS
Budget Summary
*Other Non-Major Funds Total Non-Tax Supported Funds
FY 2024 FY 2024
FY 2022 FY 2023 FY 2022 FY 2023
Adopted %Change Adopted %Change
Actual Budget g
Budget Actual Budget Budget
REVENUES:
Water Fees $11,951,546 $12,628,232 $12,641,326 0.10%
Wastewater Fees $11,250,209 $10,526,203 $10,608,510 0.78%
Sanitation Fees $ 3,933,754 $ 4,126,390 $ 3,997,640 -3.12%
Sanitation Fees-Admin. $ 32,284 $ - $ -
Common Area Maintenance Fees $ 58,286 $ 58,000 $ 64,971 12.02%
Golf-Revenue Sharing,Misc. $ - $ - $ -
Dierkes/SSF-Gate Fees,Passes,Misc. $ 403,107 $ 463,500 $ 405,935 -12.42%
Investment Earnings $ 124,123 $ 200 $ 750 275.00% $ 635,201 $ 305,700 $ 554,013 81.23%
Grants $ 1,825,183 $ 1,573,000 $ 3,870,000 146.03% $ 1,868,200 $ 1,573,000 $ 3,870,000 146.03%
Boarding Fees $ - $ - $ - $ - $ - $ -
Other $ 1,836,841 $ 67,000 $ 67,000 0.00% $ 2,742,971 $ 312,159 $ 341,400 9.37%
Interfund Transfers $ 532,005 $ 578,666 $ 2,090,198 261.21% $ 1,291,077 $ 1,045,018 $ 5,074,119 385.55%
Existing Fund Balance (Reserves) $ - $ 713,875 $ 713,600 -0.04% $ - $ 3,017,944 $ 6,375,681 111.26%
Total Revenues $ 4,318,152 $ 2,932,742 $ 6,741,548 129.87% $34,166,634 $34,056,146 $43,933,595 29.000%
EXPENDITURES:
Water $ 7,704,109 $13,150,189 $13,847,289 5.30%
Wastewater $10,265,840 $10,831,439 $12,435,978 14.81%
Sanitation $ 3,247,215 $ 3,685,998 $ 3,720,830 0.94%
Non-Major Enterprise Funds $ 301,638 $ 275,417 $ 2,935,656 965.90%
Airport Construction $ 1,665,492 $ 1,067,200 $ 3,300,000 209.22% $ 1,665,492 $ 1,067,200 $ 3,300,000 209.22%
Impact Fee $ 473,029 $ - $ - $ 473,029 $ - $ -
Historic Preservation $ - $ - $ - $ - $ - $ -
Shop $ 617,132 $ 577,847 $ 2,089,354 261.58% $ 617,132 $ 577,847 $ 2,089,354 261.58%
Seizures&Restituion $ 75,092 $ 66,000 $ 63,500 -3.79% $ 75,092 $ 66,000 $ 63,500 -3.79%
CDBG $ 9,453 $ 500,000 $ 500,000 0.00% $ 9,453 $ 500,000 $ 500,000 0.00%
Interfund Transfers $ 67,027 $ 721,695 $ 720,944 -0.10% $ 3,025,895 $ 3,658,511 $ 3,817,853 4.36%
Total Expenditures $ 2,907,224 $ 2,932,742 $ 6,673,798 127.56% $27,384,895 $33,812,601 $42,710,460 26.32%
Change in Fund Balance $ 1,410,928 $ (713,875) $ (645,850) ** $ 6,781,739 $ (2,774,398) $ (5,152,546)
Unrestricted Fund Balance:
Beginning $ 8,380,310 $ 9,791,238 $ 9,077,362 $44,242,612 $51,024,351 $48,249,953
Ending $ 9,791,238 $ 9,077,362 $ 8,431,512 $51,024,351 $48,249,953 $43,097,407
*Other Non-Major Funds:
Airport Construction Fund(Capital Projects)
Impact Fee Fund(Capital Projects)
Historic Preservation Fund(Capital Projects)
Shop(Internal Service)
Seizures&Restitution Fund(Special Revenue)
Park Development(Capital Projects)
CDBG Fund(Capital Projects)
**The aggregate reduction in fund balance includes$650,100of 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.
51
CITY OF TWIN FALLS
Budget Summary
Total Revenues and Expenditures - All City Funds
FY 2024
FY 2022 FY 2023
Adopted %Change
Actual Budget
Budget
REVENUES: _
Property Taxes $25,549,688 $27,009,389 $ 29,415,693 8.91%
Shared Revenue - Sales Tax $ 5,701,179 $ 5,287,000 $ 5,700,000 7.81%
Franchise Taxes $ 2,090,017 $ 1,870,000 $ 2,190,000 17.11%
Licenses and Permits $ 1,549,784 $ 1,420,200 $ 1,205,200 -15.14%
Shared Revenue - Highway User $ 3,710,271 $ 2_,908,632 $ 2,890,000 -0.64%
Shared Revenue - Highway M8.0 $ 1,321,892 $ 1,310,000 $ 1,405,000 7.25%
Shared Revenue - Liquor $ 923,609 $ 925,000 $ 925,000 0.00%
Court $ 180,548 $ 190,000 $ 185,000 -2.63%
Water Fees $ 11,951,546 $ 12,628,232 $ 12,641,326 0.10%
Wastewater Fees $ 11,250,209 $ 10,526,203 $ 10,608,510 0.78%
Common Area Maintenance Fees $ 58,286 $ 58,000 $ 64,971 12.02%
Sanitation Fees $ 3,933,754 $ 4,126,390 $ 3,997,640 -3.12%
Sanitation Fees-Admin. $ 32,284 $ - $ -
Pool - Operations $ 367,885 $ 365,000 $ 403,000 10.41%
Dierkes/SSF- Gate Fees, Passes, Misc. $ 403,107 $ 463,500 $ 405,935 -12.42%
Investment Earnings $ 1,242,027 $ 631,347 $ 1,269,461 101.075,16
Grants $ 4,503,522 $ 1,813,000 $ 5,521,928 204.57%
E-911 $ 509,581 $ 475,000 $ 482,000 1.47%
Fire District $ 567,733 $ 596,120 $ 614,302 3.05%
Airport- Operations $ 706,691 $ 615,704 $ 645,375 4.82%
Other $ 5,043,334 $ 1,991,391 $ 2,093,676 5.14%
Interfund Transfers $ 7,688,477 $ 5,735,839 $ 9,305,789 62.24%
Existing Fund Balance (Reserves) $ - $ 3,663,827 $ 12,834,456 250.30%
Total Revenues $89,285,424 $84,609,775 $104,804,261 23.879,.
EXPENDITURES:
City Council $ 142,148 $ 149,508 $ 148,877 -0.42%
City Manager $ 1,163,719 $ 1,274,102 $ 1,455,460 14.23%
Finance $ 849,879 $ 848,608 $ 1,124,166 32.47%
Legal $ 515,086 $ 733,243 $ 710,444 -3.11%
Planning&Zoning $ 461,368 $ 555,883 $ 569,339 2.42%
Code Enforcement $ 264,898 $ 311,692 $ 316,141 1.43%
Economic Development $ 111,840 $ 306,507 $ 340,921 11.23%
Human Resources $ 558,881 $ 763,678 $ _750,441 -1.73%
Information Technology $ 2,875,161 $ 3,152,588 $ 3,381,040 7.25%
Police $ 11,136,130 $ 12,616,397 $ 13,072,168 3.61%
Communications Center $ 1,252,884 $ 1,327,697 $ 1,576,174 18.71%
Fire $ 10,684,584 $ 7,099,224 $ 8,374,983 17.97%
Bu i I d i ng Safety $ 931,971 $ 1,037,918 $ 1,028,163 -0.94%
Animal Control $ 492,824 $ 576,503 $ 693,747 20.34%
Custodial $ 175,012 $ 153,201 $ 232,873 52.01%
Engineering $ 1,455,816 $ 1,822,330 $ 1,792,405 -1.64%
Parks $ 2,161,758 $ 2,760,241 $ 2,592,728 -6.07%
Recreation $ 779,942 $ 897,560 $ 915,463 1.99%
Golf $ 25,887 $ 57,865_ $ - -100.00%
Street $ 4,793,097 $ 6,560,966 $ 6,499,29' -0.94%
Street Light $ 406,648 $ _425,000 $ 485,000 14.12%
Library $ 1,998,665 $ 2,210,486 $ 2,271,903 2.78%
Airport $ 1,691,340 $ 1,450,915 $ 1,555,487 7.21%
Pool $ 831,627 $ 680,156 $ 1,114,042 63.79%
Fireworks $ 22,000 $ 22,000 $ 22,000 0.00%
Insurance $ 531,579 $ 525,633 $ 577,041 9.78%
Other $ 108,591 $ 156,400 $ 3,782,426 2318.43%
Interfund Transfers-Tax Supported Funds $ 4,662,582 $ 2,077,329 $ 5,487,936 164.18%
Water $ 7,704,109 $ 13,150,189 $ 13,847,289 5.30%
Wastewater $ 10,265,840 $ 10,831,439 $ 12,435,978 14.81%
Sanitation $ 3,247,215 $ 3,685,998 $ 3,720,830 0.94%
Non-Major Enterprise Funds $ 301,638 $ 275,417 $ 2,935,656 965.90%
Other Non-Major Funds $ 2,840,198 $ 2,211,047 $ 5,952,854 169.23%
Interfund Transfers- Non-Tax Supported Funds $ 3,025,895 $ 3,658,511 $ 3,817,853 4.36%
Total Expenditures $78,470,812 $84,366,229 $103,581,126 22.78%
Change in Fund Balance $ 10,814,613 $ (3,420,282) $ (11,611,320)
52
CITY OF TWIN FALLS
Budget Summary
Change in Revenues and Expenditures-Recommended to Adopted Budget
FY 2024 FY 2024
Recommended Adopted $Change %Change Reason
REVENUES:
Property Taxes $ 29,428,544 $ 29,415,693 $ (12,851) -0.04%Adjustment for fi nal Property Tax Values
Shared Revenue-Sales Tax $ 5,700,000 $ 5,700,000 $ - 0.00%
Franchise Taxes $ 2,190,000 $ 2,190,000 $ - 0.00°%
Licenses and Permits $ 1,205,200 $ 1,205,200 $ - 0.001/o
Shared Revenue-Highway User $ 2,890,000 $ 2,890,000 $ - 0.001%
Shared Revenue-Highway M&O $ 1,405,000 $ 1,405,000 $ - 0.000/
Shared Revenue-Liquor $ 925,000 $ 925,000 $ - 0.00%
Court $ 185,000 $ 185,000 $ o.00%
Water Fees $ 12,641,326 $ 12,641,326 $ - 0.001%
Wastewater Fees $ 10,608,510 $ 10,608,510 $ - 0.001/
Common Area Maintenance Fees $ 64,971 $ 64,971 $ - 0.00%
Sanitation Fees $ 3,997,640 $ 3,997,640 $ - 0.00%
Pool-Operations $ 403,000 $ 403,000 $ - 0.00%
Dierkes/SSF-Gate Fees,Passes,Misc. $ 405,935 $ 405,935 $ - 0.00%
Investment Earnings $ 1,269,461 $ 1,269,461 $ - 0.00%
Grants $ 5,521,928 $ 5,521,928 $ - 0.00%
E-911 $ 482,000 $ 482,000 $ - 0.001/6
Fire District $ 614,302 $ 614,302 $ - 0.001/o
Airport-Operations $ 645,375 $ 645,375 $ - 0.001/o
Other $ 2,093,676 $ 2,093,676 $ 0.001/6
$2,455,500-SLFRF Project-Shoshone Falls Grade
$1,500,000-SLFRF Project-Shop Remodel
Interfund Transfers $ 5,189,486 $ 9,305,789 $ 4,116,303 79.32%$146,000-Council Capital-Design for Pool Remodel Options
$13,993-Water and WW phones/cradlepoints
$810-Wastewater/Sanitation portion of UB contract service
$5,983,960-SLFRF Projects
Existing Fund Balance (Reserves) $ 6,959,290 $ 12,834,456 $ 5,875,165 94.42%$6,800-Seizures&Restituion software
$405-Sanitation portion of UB contract service
-$116,000-Wastewater adjustment for contract service
Total Revenues $ 94,825,644 $104,804,261 $ 9,978,617 10.5291.
EXPENDITURES:
City Council $ 148,877 $ 148,877 $ 0 0.001/6
City Manager $ 1,455,460 $ 1,455,460 $ (0) 0.00%
Finance $ 834,166 $ 1,124,166 $ 290,000 34.77/$290,000-Council Capital-Financial Software
Legal $ 710,444 $ 710,444 $ (0) 0.00%
Planning&Zoning $ 569,339 $ 569,339 $ O 0.00%
Code Enforcement $ _ 316,141 $ 316,141 $ O 0.00%
Economic Development $ 340,921 $ 340,921 $ (0) 0.001/
Human Resources $ 750,441 $ 750,441 $ O 0.00%
Information Technology $ 3,368,431 $ 3,381,040 $ 12,609 0.37 K$40,000-Council Capital-Security Cameras
-$27,391-Software removal
Police $ 13,072,168 $ 13,072,168 $ (0) 0.00%
Communications Center $ 1,576,174 $ 1,576,174 $ O 0.00%
Fire $ 8,374,983 $ 8,374,983 $ O 0.00%
Building Safety $ 1,028,163 $ 1,028,163 $ (0) 0.00°%
Animal Control $ 693,747 $ 693,747 $ (0) 0.00% _
Custodial $ 217,775 $ 232,873 i $ 15,098 6.93%$15,098-Council Capital-HVAC Improvments-CH Training Roo
Engineering $ 1,792,405 $ 1,792,405 $ O 0.001/6
Parks $ 2,382,728 $ 2,592,728 $ 210,000 8.81%$210,000-Counci Capital-Trail Connection at TF Gun Club
Recreation $ 915,463 $ 915,463 $ O 0.00%
Golf $ - $ - $ - #DIV/O!
Street $ 6,499,298 $ 6,499,298 $ (0) 0.00%
Street Light $ 485,000 $ 485,000 $ - 0.001/
Library $ 2,271,903 $ 2,271,903 $ - 0.00%
Airport $ 1,555,487 $ 1,555,487 $ O 0.00%
Pool $ 968,042 $ 1,114,042 $ 146,000 15.08%$146,000-Council Capital-Design for Pool Remodel Options
Fireworks $ 22,000 $ 22,000 $ - 0.00% _
Insurance $ 577,041 $ 577,041 $ - 0.00%
$2,028,460-SLFRF Projects:Idaho Housing,Vista Bonita Park
$27,391-Software Removal
Other $ 2,426,531 $ 3,782,426 $ 1,355,895 55.88%$13,993-Wate r/Wastewater funds for phones/cradl epoi nts
-$701,098-Council Capital to Departments
-12,851-Reduction for change in Property Taxes
$2,455,500-SLFRF Project-Shoshone Falls Grade
Interfund Transfers-Tax Supported Funds $ 1,386,436 $ 5,487,936 $ 4,101,500 295.83%$1,500,000-SLFRF Project-Shop Remodel
$146,000-Council Capital-Design for Pool Remodel Options
Water $ 13,846,074 $ 13,847,289 $ 1,215 0.01% Utility Billing contract service
Wastewater $ 12,554,305 $ 12,435,978 $ (118,327) -0.9491 -$1001000-Dump Truck removal
-$18,327-reduction for contract service
Sanitation _ $ 3,720,830 $ 3,720,830 $ _ 0.00°%
Non-Major Enterprise Funds $ 480,156 $ 2,935,656 $ 2,455,500 511.400%$2,455,500-SLFRF Project-Shoshone Falls Grade
Other Non-Major Funds $ 4,446,054 $ 5,952,854 $ 1,506,800 33.89%$1,500,000-SLFRF Project-Shop Remodel
$6,800-Seizures&Restitution software
Interfund Transfers-Non-Tax Supported Funds $ 3,803,050 $ 3,817,853 $ 14,803 0.39%$13,993-Water and Wastewater phones/cradlepoints
$810-Wastewater/Sanitation share of UB contract service
Total Expenditures $ 93,590,034 $103,581,126 $ 9,991,092 10.685K.
Change in Fund Balance $ (5,723,680) $(11,611,320) $(5,887,640)
53
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 Airport, Library, Impact Fee, Water, Wastewater, Sanitation, and Seizures &
Restitution Funds.
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 Plan. 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 2024 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 2024 budget includes a modest 2.5%increase in both water and sewer rates. Also
included is the 3.0% statutorily allowed tax revenue increase, $291,244 of the City's
available forgone balance, and growth from new construction. The new construction
amount includes $770,350 due to the closing of the downtown urban renewal district. In
Idaho, when an urban renewal district closes, 80% of the assessed value of the properties
within the district, over and above the initial property values at the time of the district's
creation, are included in the city's overall new construction value. The homeowner's
exemption will remain at$125,000 in FY 2024.When all these factors are considered,the
tax rate is expected to decrease from $4.78/$,1000 (FY 2023) to $4.71/$1,000 of taxable
value. This will be among the lowest ever issued by the City.
• Invest in our employees. 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 2024 budget includes compensation and benefit adjustments as well as advanced
training opportunities. It provides an across-the-board adjustment of 4.0% for all
employees who meet job performance standards. The general salary table was also
increased by 5.0%. The budget includes a $900 contribution into each employee's
Voluntary Employee Beneficiary Association(VEBA) account and a $1,000 contribution
to each employee's Health Savings Account(HSA).Finally,the budget provides for a 7.2%
increase in funding for health insurance benefits. These changes will help Twin Falls
remain an employer of choice in the Magic Valley.
54
• Continue to Invest in Our Infrastructure Systems. The FY 2024 budget provides funding
for maintenance, equipment, planning activities, and construction in the City's Street,
Water,and Wastewater funds.
Street Fund— The budget for capital in the Street Fund is $4,310,684, which is
$94,098 (2.14%) less than the FY 2023 total of $4,404,782. The allocation is
derived from anticipated revenues totaling $7,005,511, or a decrease of$46,623
(.66%) compared to the FY 2023 total of$7,052,134.
The change in capital includes an additional $652,000 for Seal Coating and
$100,000 for Road Maintenance & Overlays. There is a $730,000 reduction for
Council Capital Projects that were included in the FY 2023 budget.
Water Fund— The budget for capital in the Water Fund is $6,369,773, which is
$198,023 (3.21%) more than the FY 2023 total of$6,171,750. The allocation is
derived from anticipated revenue and reserves totaling$16,556,867,or an increase
of$1,911,373 (13.05%)compared to FY 2023 funding of$14,645,494.
The largest capital project in FY 2024 is $3,000,000 for South Well #5 Pump
House and Piping, which is funded with reserves. There is also $1,295,000 for
Mainline Replacement.
Wastewater Fund—The budget for capital in the Wastewater Fund is $3,429,282,
which is $802,282 (30.54%) more than the FY 2023 total of $2,627,000. The
allocation is derived from anticipated revenues and reserves totaling$13,476,176,
or an increase of $1,667,355 (14.12%) compared to the FY 2023 total of
$11,808,820.
The increase in capital funding includes $1,500,000 for Primary and Secondary
Clarifier Rehabilitation and$500,000 for Sludge Pad Expansion.Both projects are
funded with reserves.
• 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 budget, and the FY 2024 adopted
budget are shown.
55
Major Revenue Sources - Tax Supported Funds
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,0$0 IMME IMME INN. ■■ IMME 1NM_ lumm
2018 Actual 2019 Actual 2020 Actual 2021 Actual* 2022 Actual 2023 Budget 2024 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
$z;000;000 ild 11W1.2 11WW 11JW 11WW lid
$0
2018 Actual 2019 Actual 202o Actual 2021 Actual 2022 Actual 2023 Budget 2024 Budget
o Water Fees O Wastewater Fees V Sanitation Fees o Grants
Tax Supported Fund Expenditures
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,00$ NMI �I J
0
Personnel M&0 Capital Debt Transfers Total
■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Actual ■2023 Budget ■2024 Budget
56
Enterprise Fund Expenditures
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0 ■r rr
Personnel M&O Capital Debt Transfers Total
■2018 Actual ff 2019 Actual ■2020 Actual ■2021 Actual ■2022 Actual ■2023 Budget ■2024 Budget
Other Non-Tax Supported Fund
Expenditures
$10,000,000 -
$8,000,000
$6,000,000
$4,000,000
$2,000,000 I
$0
Personnel M&O Capital Debt Transfers Total
■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Actual ■2023 Budget ■2024 Budget
All Funds - Total Expenditures
$120,000,000
$100,000,000
$80,000,000
$60,000,000
$40,000,000
$20,000,000
$0 r J ■�
Personnel M&O Capital Debt Transfers Total
■2018 Actual ■2019 Actual ■2020 Actual ■2021 Actual ■2022 Actual ■2023 Budget ■2024 Budget
57
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 2024 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 2024 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.or 388/City-Strate 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.
58
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.
59
FY 2024 Capital(HQ:
City Park Upgrades(CDBG) -$500,000
SLFRF Project-Vista Bonita Park(Parks) -$300,000
Parking Lot Repair/Maintenance(Parks) -$250,000
Pool Circulation System,Deck Anti-Slip Resurfacing(Pool) -$200,000
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 2024 Capital(LC):
Library Capital Projects -$118,000
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.
60
FY 2024 Capital(SC):
Fire Station 2 -Lease Payment(Fire) -$650,100
Fire Station 1 -Roof Replacement(Fire) -$308,000
Patrol Vehicles(4) (Police) -$307,388
Fire Apparatus -Type 6 Brush Truck(Fire) -$200,000
Fire Truck Lease Payments(2) (Fire) -$197,604
Animal Control Truck(Animal Control) -$90,000
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 I-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.
61
FY 2024 Capital(AC):
Airport Construction Projects(Airport Construction) - $3,300,000
SLFRF Project- Shoshone Falls Grade(Dierkes/SSF) -$2,455,500
Seal Coating-Zone 4 (Street) -$1,900,000
Pilot Transit System(City Manager) -$1,329,619
Road Maintenance&Overlays(Street) -$721,000
Reconstruction- 11'Avenue,Addison Avenue (Design)(Street) - $605,000
Hot Patch Truck(Street) -$232,659
10-Wheel Dump Truck(Street) -$210,730
Sidewalk Construction Projects(Street) -$160,000
Sidewalk Match Program(Street) -$150,000
LIDAR Truck Pavement Scan(Street) -$100,000
LED Retrofits/Improvement(Street Light) -$70,000
Signal Upgrades-FLIR Infrared Cameras(Street) -$67,980
Phase II Power-NE Development Hangar Area(Airport) -$50,000
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.
62
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 2024 Capital(EC):
South Well#5 -Pump House,Piping(Water)-$3,000,000
Primary and Secondary Clarifier Rehabilitation(Wastewater) -$1,500,000
Mainline Replacement(Water) -$1,295,000
Mainline Maintenance (Wastewater) -$550,000
Sludge Pad Expansion(Wastewater) -$500,000
Hillcrest Drainage Improvements (Water) -$440,000
Sludge Truck Replacement(Wastewater) -$300,000
Ensign Drainage&Piping-Engineering(Water) -$238,000
Meter Replacement(Water) -$200,000
South Reservoir Chlorination Unit(Water) -$186,000
F-350 Service Trucks with Utility Beds(2) (Water) -$150,584
Hankins Pump Station Upgrades (Water) -$150,000
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
63
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.
It is expected the census will reflect that Twin Falls has 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 a 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
64
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 2024 Capital(IO):
SURF Project- Shop Remodel(Shop) -$1,500,000
Computer Replacement(Various)-$125,000
Rack Server Replacement(IT) -$28,000
Plotter(Engineering) -$28,000
Repeater Replacement(IT) -$20,650
IS2 Building Maintenance(IT) -$20,000
City Hall-Water Softener(Custodial) -$17,000
A full copy of the Strategic Plan is available at www.tfid.or 388/City-Strate 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.
65
CAPITAL IMPROVEMENT PLAN
The City of Twin Falls has a separate Capital Improvement Fund to account for capital expenditures
and one-time special projects for General Fund departments. These departments include City
Council, City Manager's Office, Finance, Legal, Planning & Zoning, Code Enforcement,
Economic Development, Human Resources, IT, Police, Communications Center, Fire, Building
Safety, Animal Control, Custodial, 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 may be funded with property taxes,intergovernmental shared revenues,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.
Other funds have capital expenditures and special projects included within the fund. They 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 I 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,
66
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 2024,the City of Twin Falls has
one significant nonrecurring project, which is South Well #5 (Water Fund). It totals $3,000,000
and is funded with reserves.The well provides a new water source that reduces the amount of water
that needs to be pumped out of the canyon. It is 45% cheaper to pump water from South Well#5,
which should result in annual electricity savings of approximately$151,285.The remainder of the
FY 2024 capital and one-time projects are for both recurring and nonrecurring items that do not
require, do not provide, and will not save significant operating funds in the current or future
budgets. Some of them will have relatively small effects on the department operating budgets and
are summarized in the table below:
FY 23-24 Capital and One-Time Projects Operating Impact Projected Annual
Amount
Street Luminaire Replacement Program Annual Cost $45,000
Financial Software Increase in Annual Cost $15,000
Permit Tracking Software Annual Cost $12,500
Automatic License Plate Cameras(4) Annual Cost $12,000
Patrol Division Smartphones Annual Cost $8,638
Hybrid Patrol Vehicles Fuel Savings -$10,578
Total $82,560
The next two pages have a detailed listing of FY 2024 capital projects for all departments.
67
City of Twin Falls
Capital Expenditures
Fiscal Year 23-24
Department Strategic Plan# Priority Description Amount Recurring
Finance 101.1.1 1 Council Capital-Financial Software $290,000 No
Finance Total $290,000
Human Resources 101.3.2 1 Diversity and Inclusion Training $12,500 No
Human Resources 101.2.1 1 City Gym Equipment $7,500 No
Human Resources 101.2.1 1 Automated External Defibrillators(AEDs) $5,400 No
Human Resources Total $25,400
Information Technology 101.1.1 1 Computer Replacement $102,800 Yes
Information Technology 101.1.1 1 Rack Server Replacement $28,000 Yes
Information Technology 101.1.1 1 Printer Replacement $17,500 Yes
Information Technology SC2.1.2 1 Council Capital-Security Cameras(City Hall,Commons,PD) $40,000 No
Information Technology 101.1.1 1 Repeater Replacement $20,650 No
Information Technology 101.1.1 1 1S2 Building Maintenance $20,000 No
Information Technology 101.1.1 1 Cubicles,New Position Equipment $15,910 No
Information Technology 101.1.1 1 Aerial $11,280 No
Information Technology Total $250,140
Police SCl 1 Patrol Vehicles(4) $307,388 Yes
Police SC1.1.1 1 Patrol Equipment $17,000 Yes
Police SC1.1 1 Red Dot Optics and Holsters $45,000 No
Police SC1.1.1,SC1.1.6 1 Traffic Motorcycle $30,000 No
Police SC1.1.5,SC2.1.1 1 Off-Site Evidence Building-Interior Improvements $17,500 No
Police SCl 1 Automatic License Plate Cameras(4) $12,000 No
Police SC1 1 Patrol Division Smartphones $8,638 No
Police SC7 1 SWAT-Sniper Rifle Replacements(2) $7,000 No
Police SCl 1 Drone $6,600 No
Police Total $452,126
Communications Center 101.1.1 1 New Position Equipment $2,875 No
Communications Center Total $2,875
Fire SC7 1 Fire Station 2-Lease Payment $650,100 Yes
Fire SCl 1 Fire Truck Lease Payments(2) $197,604 Yes
Fire SC1 1 Fire Department Equipment $20,000 Yes
Fire SCl 1 Fire Station 1-Roof Replacement $308,000 No
Fire SC1 1 Fire Apparatus-Type 6 Brush Truck $200,000 No
Fire SC7 1 Combat Ready Hose $49,920 No
Fire SCl 1 E3 Engine Rebuild $30,000 No
Fire SC1 1 Nozzles $25,000 No
Fire SCl 1 Apparatus Ball Intake Valves $21,238 No
Fire Total $1,501,862
Building Safety SC7.1 1 Inspection Vehicle $33,352 No
Building Safety SC1.7 1 Permit Tracking Software $25,000 No
Building Safety Total $58,352
Engineering 101.1 1 Plotter $28,000 No
Engineering Total $28,000
Animal Control EC1.3.1,SC1.7 1 Animal Control Truck $90,000 No
Animal Control Total $90,000
Custodial 101.1.1 1 City Hall-Water Softener $17,000 No
Custodial 101.1.1 1 Council Capital-HVAC Improvements-City Hall Training Room $15,098 No
Custodial 101.1.1 1 City Hall-Walking Pad for Roof $12,361 No
Custodial Total $44,459
Parks HC1.1 1 Parking Lot Maintenance $250,000 Yes
Parks AC2.3.1,HC1.1.1 1 Trail Maintenance $36,000 Yes
Parks HC1.1.3 1 Donation Support $10,000 Yes
Parks HC1.1.3 1 Council Capital-Canyon Rim Trail Connection at TF Gun Club $210,000 No
Parks HC1.1.3 1 16'Rotary Mower $162,540 No
Parks HC1.1.3 1 F-350Service Truck $75,292 No
Parks HC1.1.3 1 Truck Plow/Blade $10,000 No
Parks HC1.1.3 1 Utility Trailer $3,135 No
Parks Total $756,967
Recreation HC1.2.1 1 Program Equipment $25,000 Yes
Recreation HC1.1.3,1O1.1.1 1 Facility Maintenance $25,000 Yes
Recreation Total $50,000
Misc. RC3.2 1 Contingency $420,607 Yes
Misc. HC1.1.3 1 Council Capital-Pool $146,000 Yes
Misc. LC,PC 1 Public Art Funding $3,740 Yes
Misc. AC1.2,AC2.1 1 SLFRF Project-Shoshone Falls Grade $2,455,500 No
Misc. PC1.2 1 SLFRF Project-Idaho Housing Company $1,728,460 No
Misc. 101.1.1 1 SLFRF Project-Shop Remodel $1,500,000 No
Parks HC1.1.3 1 SLFRF Project-Vista Bonita Park $300,000 No
Misc. AC1.3 1 Pilot Transit System $1,329,619 No
Misc.Total $7,883,926
Total Capital Improvement Fund $11,439,107
Less:Transfers to other funds -$4,101,500
Total Capital Improvement Fund less Transfers $7,337,607
Street AC2.1.1 1 Seal Coating-Zone 4 $1,900,000 Yes
Street AC2.1.1 1 Road Maintenance&Overlays $721,000 Yes
Street AC2.1.1 1 Reconstruction-llth Avenue,Addison Avenue(Design) $,605,000 Yes
Street AC2.2.2,SC1.1.6 1 Sidewalk Construction Projects $160,000 Yes
Street AC2.2.2 1 Sidewalk Match Program $150,000 Yes
Street 101.1.1 1 Computer Replacement $4,500 Yes
Street AC2.1 1 Hot Patch Truck $232,659 No
Street AC2.1 1 10-Wheel Dump Truck $210,730 No
Street AC2.1.2 1 LIDAR Truck Pavement Scan $100,000 No
Street AC2.1.3 1 Signal Upgrades-Flir Infrared Cameras $67,980 No
Street AC2.1,EC2.2.7 1 F-450 Pickup $58,591 No
Street AC2.1,EC2.2.7 1 Skid Steer $49,640 No
Street AC2.1 1 Hyster Forklift $42,859 No
Street AC2.1.3 1 Signal UPS $7,725 No
Street Total $4,310,684
68
Street Light AC2.1.3 1 LED Retrofits/Improvements $70,000 Yes
Street Light AC2.1.3,SC2.1.2 1 Street Luminaire Replacement Program $45,000 No
Street Light Total $115,000
Library LC2 1 Front Entrance Repair $50,000 No
Library LC2 1 Boiler Pump Skid Replacement $49,000 No
Library LC2 1 Glycol Chemical Add $10,000 No
Library LC2 1 HVAC VAV Box Controllers $9,000 No
Library Total $118,000
Airport AC3 1 Restaurant Equipment $6,000 Yes
Airport 101.1.1 1 Computer Replacement $3,000 Yes
Airport AC3 1 Phase II Power-NE Development Hangar Area $50,000 No
Airport AC3 1 Terminal Building Plumbing Upgrades $48,000 No
Airport AC3 1 Landscape Upgrade $45,000 No
Airport AC3 1 Terminal Vestibule Flooring(3) $17,450 No
Airport AC3 1 ARFF Building Paint $10,000 No
Airport AC3 1 Terminal Furnishings $5,000 No
Airport Total $184,450
CDBG HC1.1.4,RC7.1 1 City Park Upgrades $500,000 No
CDBG Total $500,000
Ai rport Construction AC3.1 1 Construction Projects $3,300,000 Yes
Airport Construction Total $3,300,000
Water Supply EC2.3.2 1 South Well#5-Pump House,Piping $3,000,000 No
Water Supply EC2.3.4 1 South Reservoir Chlorination Unit $186,000 No
Water Supply EC2.3.2 1 Hankins Pump Station Upgrades $150,000 No
Water Supply EC2.3.4 1 PRV Flow Meters and SCADA Upgrade $100,000 No
Water Supply EC2.3.4 1 F-150 Service Truck $47,042 No
Water Supply EC2.3.4 1 Tank Cleaning $50,000 No
Water Supply EC2.3.4 1 Canyon Springs Pump Station-AC Unit Piping $20,000 No
Water Supply EC2.3.4 1 Airport Chlorination Unit $15,000 No
Water Supply Total $3,568,042
Pressurized Irrigation EC2.2.9 1 Hillcrest Drainage Improvements-Engineering $440,000 No
Pressurized Irrigation EC2.2.9 1 Ensign Drainage&Piping-Engineering $238,000 No
Pressurized Irrigation Total $678,000
Water Distribution EC2.3.1,EC 2.3.4 1 Mainline Replacement $1,295,000 Yes
Water Distribution EC2.3.1,EC 2.3.4 1 Meter Replacement $200,000 Yes
Water Distribution 101.1.1 1 Computer Replacement $4,500 Yes
Water Distribution EC2.3.4 1 F-350 Service Trucks with Utility Beds(2) $150,584 No
Water Distribution EC2.3.1,EC 2.3.4 1 Mainline Assessment $120,000 No
Water Distribution EC2.3.4 1 F-550 Line Truck $115,642 No
Water Distribution EC2.3.6 1 Lawn Tap Removal $100,000 No
Water Distribution EC2.3.4 1 F-550 Dump Truck $64,365 No
Water Distribution EC2.3.4 1 ADA Ramp Replacement $32,000 No
Water Distribution EC2.3.4 1 Gate Truck Vac Replacement $30,000 No
Water Distribution 101.1 1 Pictometry/Aerial $5,640 No
Water Distribution Total $2,117,731
Util ity Services 101.1.1 1 Computer Replacement $6,000 Yes
Utility Services Total $6,000
Wastewater Collection EC2.3.6 1 Mainline Maintenance $550,000 Yes
Wastewater Collectioin 101.1.1 1 Computer Replacement $2,000 Yes
Wastewater Collection EC2.3.4 EC2.3.5 1 Utility Truck with Lift Gate $102,642 No
Wastewater Collection 101.1 1 Pictometry/Aerial $5,640 No
Wastewater Collection Total $660,282
Wastewater Treatment EC2.3.4,EC2.3.6 1 Tertiary Treatment-UV Consumable Components $120,000 Yes
Wastewater Treatment EC2.3.1,EC2.3.4 1 Small Capital Items $75,000 Yes
Wastewater Treatment EC2.3.3,EC2.3.4 1 Primary and Secondary Clarifier Rehabilitation $1,500,000 No
Wastewater Treatment EC2.3.4,EC2.3.6 1 Sludge Pad Expansion $500,000 No
Wastewater Treatment EC2.3.4,EC2.3.6 1 Sludge Truck Replacement $300,000 No
Wastewater Treatment EC2.3.4,EC2.3.6 1 Channel Monster-Rock Creek Lift Station $100,000 No
Wastewater Treatment EC2.3.6,EC2.3.4 1 SCADA Upgrades $75,000 No
Wastewater Treatment EC2.3.6 1 Neuros Blower Maintenance $45,000 No
Wastewater Treatment EC2.3.11 1 Laboratory Equipment $25,000 No
Wastewater Treatment EC2.3.4 1 Electrical Building Roof Repair $15,000 No
Wastewater Treatment EC2.3.4 1 Internet Connection Upgrade $14,000 No
Wastewater Treatment Total $2,769,000
Pool HC1.1.3 1 Facility Maintenance $18,000 Yes
Pool HC1.1.4 1 Facility Enhancement $8,000 Yes
Pool HC1.1.3 1 Council Capital-Design Options for Pool Remodel $146,000 No
Pool HC1.1.3 1 Pool Circulation System $100,000 No
Pool HC1.1.3 1 Deck Anti-Slip Resurfacing $100,000 No
Pool HC1.1.4 1 Pool Concession Stand Purchase $10,000 No
Pool Total $382,000
Dierkes/Shoshone Falls AC1.2,AC2.1 1 SLFRF Project-Shoshone Falls Grade $2,455,500 No
Dierkes/Shoshone Falls HC1.1.5,PC3.2.2 1 Facility Enhancements:Erosion Control,Dock and Picnic Areas $150,000 No
Dierkes/Shoshone Falls HC1.1.4 1 Trash Receptacles&Benches $30,000 No
Dierkes/Shoshone Falls HC1.1.3 1 UTV and Trailer $20,000 No
Dierkes/Shoshone Falls Total $2,655,500
Shop 101.1.1 1 SLFRF Project-Shop Remodel $1,500,000 No
Shop Total $1,500,000
Seizures/Restitution 101.1.1 1 Computer Replacement $2,200 Yes
Seizures/Restitution SC1 1 K9 Replacement $19,500 No
Seizures&Restitution Total $21,700
Grand Total for All Funds $34,325,496
Less:Transfer to other funds -$4,101,500
Grand Total for All Funds less Transfers $30,223,996
69
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 2024 budget expenditures for the five major categories in all funds
combined.
Expenditures by Category -All Funds
Transfers
Debt Service 9.0%\
4.2%
Personnel
36.9%
Capital
-
29.2
Maintenance
and Operations
20.8%
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
9.3%-\
Capital Personnel
15.5% - 64.2%
Maintenance WAA
Operations
11.0%
70
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. Several more requests for new employees were made than we were
able to include in the proposed budget. However,the fact that the positions were not included does
not mean they aren't needed. Therefore, we want to make sure we include all the positions
requested,but not funded.
FY 2024 Requested Position—Not Funded
• Fire Fighters (5)
0 5 FTE
o $429,545 ($85,908/each)Fully Burdened Cost(Salary,Payroll Taxes,Benefits)
o Tax Supported Fund
• Assistant Human Resources Director
0 1 FTE
o $129,572 Fully Burdened Cost(Salary, Payroll Taxes, Benefits)
o Tax Supported Fund
• Trail/Open Space Parks Supervisor
o 1 FTE
o $104,259 Fully Burdened Cost(Salary, Payroll Taxes,Benefits)
o Tax Supported Fund
• Airport Administrative Assistant
o 1 FTE
o $77,591 Fully Burdened Cost(Salary, Payroll Taxes,Benefits)
o Airport Fund
• Aquatics Aide
o 1 FTE
o $75,200 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 56,121. Based on that estimate, it
has 5.8 employees per 1,000 of population. However, as the regional and urban center for a
geographic area having a population of nearly 275,000, 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 3.3.
71
The City of Twin Falls FY 2023 budget included a total of 325.5 full-time professionals working
to deliver services to the citizens of Twin Falls. The FY 2024 budget recognizes several employee
additions,reductions, and adjustments. These changes are each discussed below:
• An Assistant Communications Center Manager is being added to the Communications
Center. The Communications Center is a 24-hour, 7-day a week operation with only one
management position. This position will provide better leadership/management coverage
and consistency for the Communications Center staff. There is an addition of 1 FTE
associated with this change.
• An Information Security Engineer is being added to the Information Technology
Department. Network security is a growing concern with many recent examples of local
governments being hacked and their data held for ransom. This position will help with our
ability to secure our data from outside attack.There is an addition of 1 FTE associated with
this change.
• The City Manager's Office is adding a Transit Coordinator position. With the launch of
the Ride Twin Falls Transit program, we have a need for an employee to manage that
program. The position is being funded with the grant from the Idaho Transportation
Department that we received to operate the new transit program. There is an addition of 1
FTE associated with this change.
• One half-time Custodian is being added to the Human Resources Department. This half-
time position is being added to an already funded half-time custodian at the airport to create
a single full-time position that will work at the airport and at city hall and the police station.
The workload at city hall and the police station has exceeded the ability of the current
custodial staff to keep up, and it is preferable to hire one full-time position instead of two
part-time positions. There is an addition of 0.5 FTE associated with this change.
• The Building Safety Department is removing one Building Inspector position. Building
activity has continued to decline in the last 18 months.We have a vacant inspector position
that we do not need to hire due to this decline in workload. There is a reduction of 1 FTE
associated with this change.
• The Information Technology Department is upgrading the Help Desk position to a Desktop
Support position. This upgrade will allow the position to provide a more complete range
of services to the rest of the City departments providing a better balance of duties between
the department's staff. There is no change to the total employee count associated with this
adjustment.
• The Parks Administrative Assistant is being upgraded to a Parks Coordinator position.This
change will allow the department to assign more complex projects to the position,projects
that are currently being done by the department director. This change will free up
significant time for the Director,time that she can then reallocate to other duties that are a
higher priority for her. There is no change to the total employee count associated with this
adjustment.
• One of the Airport Senior Operators will be upgraded to a Lead Operator position. This
change will bring the airport maintenance team into a better structural alignment with the
rest of the public works teams at the City and will provide more leadership for the
maintenance team when the Airport Supervisor is not available due to the expanded work
hours of the airport facility. There is no change to the total employee count associated with
this adjustment.
72
Full-Time Equivalents (Budget) - All Funds
325.50 328.00
330 312.00 31125 317.50
320 305.75
310 295.00
300
290
280
270
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
For FY 2024,a net total of 2.5 Full-Time Equivalents are being added to the budget.These additions
bring the FTE count for the City of Twin Falls to 328. Below are the other increased expenditures
associated with personnel in the FY 2024 budget:
• 4.0%performance-based salary adjustment for all employees
5.0%increase to the general salary table
7.2%Increase for health care insurance funding
• Voluntary Employment Beneficiary Association(VEBA)
A full list of budgeted FTEs by department for the most recent three years can be found on the next
page.
73
FULL TIME EQUIVALENT SUMMARY - BUDGET
Total Full Time Equivalents ( FTEs)
FYE FYE FYE
Funds Departments 2022 2023 2024 Change
Tax Supported Funds:
General Fund: City Manager 6.00 6.00 7.00 1.00
Finance 6.00 5.00 5.00 -
Legal 4.00 5.00 5.00 -
Planning&Zoning 5.00 5.00 5.00 -
Code Enforcement 4.00 3.00 3.00 -
Economic Development 2.00 2.00 2.00 -
Human Resources 4.00 5.00 5.00 -
Information Technology 11.00 11.00 12.00 1.00
Police 97.00 101.00 101.00 -
Communications Center 13.00 13.00 14.00 1.00
Animal Control 2.00 3.00 3.00 -
Fi re 47.50 48.50 48.50 -
BuildingSafety 9.50 9.50 8.50 (1.00)
Custodial 1.50 1.50 2.00 0.50
Engineering 14.00 14.00 14.00 -
Parks 12.67 12.67 12.67 -
Recreation 4.33 4.33 4.33 -
General Fund Sub-Total 243.50 249.50 252.00 2.50
Street Fund 16.33 16.33 16.33 -
Airport Fund 9.50 9.50 9.50 -
Pool Fund 2.00 2.00 2.00 -
Total Tax Supported Funds: 271.33 277.33 279.83 2.50
Enterprise Funds:
Water Fund: Water Supply 5.00 5.00 5.00 -
Water Distribution 16.83 21.83 21.83 -
UtilityServices 9.50 5.50 5.50 -
Water Fund sub-Total 31.33 32.33 32.33 -
Wastewater Fund Wastewater Collection 9.83 9.83 9.83 -
Wastewater Treatment 0.00 1.00 1.00 -
Dierkes/SSF 0.00 0.00 0.00 -
Total Enterprise Funds: 41.17 43.16 43.16 -
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: 317.50 325.50 328.00 2.50
FYE 2024 Additions: Transit Coordinator
Information Security Engineer
Assistant Communications Center Manager
Custodian (.5 FTE)
FYE 2024 Reduction: Building Inspector
74
MAINTENANCE AND OPERATION EXPENDITURES IN ALL FUNDS
This category includes funding for a wide range of typical activities,including office supplies,fuel,
utilities, travel, training, uniforms, building/equipment repair and maintenance, and expenditures
for durable goods. The City makes allocations in these areas based on actual expenditures from
previous fiscal years, economic trends, and the municipal cost index.
The FY 2024 budget allocates $21,503,205 to cover expenses associated with maintenance and
operations. In comparison, the allocation for FY 2023 was $19,744,308. This is an increase of
$1,758,897(8.9%)across all funds.The largest increases are for utilities and the contract to operate
the Wastewater Treatment Plant.
Maintenance & Operations - All Funds
(Budget)
$25,000,000
$21,503,205
$19,744,308
$20,000,000 $18,373,304
$17,567,910 $17,914,208$17,500,303
$16,837,168
$15,000,000
$10,000,000
$5,000,000
$-
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
75
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;
• 1,500 acres of open spaces and developed park lands,including world-class amenities such
as Auger Falls, Shoshone Falls and Dierkes Lake;
0 640 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;
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 2024 budget allocates $30,223,996 to fund needed, critical, and desired capital
improvements, one-time equipment purchases and projects, and community amenities. Compared
to the FY 2023 budget of$18,225,262, this is an increase of$11,998,734 (65.84%). The largest
increases are for SURF Projects,Wastewater,Airport Construction,a Pilot Transit System(grant),
and Fire.
Capital Expenditures - All Funds
(Budget)
$40,000,000 $30,223,996
$30,000,000
$15,784,592 $17,169,070 $18,225,262
$20,000,000 $12,131,313 $12,855,639 $11,170,216
$10,000,000
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
76
FUND-DEPARTMENT MATRIX
Governamental Funds
General Fund Capital Project Funds
Capital Historic Airport Park
Department General Improvement Preservation Construction Development Impact Fee CDBG
City Council ✓ ✓
City Manager ✓ ✓
Finance ✓ ✓
Legal ✓ ✓
Planning &Zoning ✓ ✓
Code Enforcement ✓ ✓
Economic Development ✓ ✓
Human Resources ✓ ✓
Information Technology ✓ ✓
Police ✓ ✓
Communications Center ✓ ✓
Fire ✓ ✓
Building Inspections ✓ ✓
Animal Control ✓ ✓
Custodial ✓ ✓
Engineering ✓ ✓
Pa rks ✓ ✓
Recreation ✓ ✓
Golf ✓ ✓
Historic Preservation ✓
Airport Construction ✓
Park Development ✓
Impact Fee ✓
CDBG ✓
Special Revenue Funds
Department Street Airport Street Light Library Pool Drug Seizure Fireworks
Street ✓
Street Light ✓
Library ✓
Airport ✓
Pool ✓
Drug Seizure ✓
Fireworks ✓
Major Funds Non-Major Funds
77
Proprietary Funds
Enterprise Funds Internal Service Funds
Common Shoshone Insurance-
Area Falls - Risk
Department Water Wastewater Sanitation Maintenance Dierkes Lake Management Shop
Water Supply ✓
Pressurized Irrigation ✓
Water Distribution ✓
Utility Services ✓
Wastewater Collections ✓
Wastewater Treatment ✓
Sanitation ✓
Common Area Maintenance ✓
Shoshone Falls-Dierkes Lake ✓
Insurance-Risk Management ✓
Shop ✓
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.
78
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 Tax Supported Funds (TSF):
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 2024
Other Non-Major Funds
(Non-Tax Supported
$6,673,798(6.44%)
Enterprise Funds
(Non-Tax Supporte4_____
$36,036,662(34.79%)
Governmental Funds
(Tax Supported)
$60,870,666(58.77%)
79
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,City Manager's Office,Finance,Legal,Planning&Zoning,
Code Enforcement, Economic Development, Human Resources, IT, Police, Communications
Center, 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 2024,the budget for General and Capital Improvement
(CI)Fund expenditures and transfers totals$41,267,234,which is an increase of$3,648,882(9.7%)
compared to the FY 2023 total of$37,618,352.
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,
health insurance, and the addition of a Voluntary Employee Beneficiary Association(VEBA).
Change from Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
City Council Total -$632 $148,877
Operations -$632 $148,877
Capital $0 $0
City Manager Total $181,358 $1,455,460
Addition of MPO Annual Dues and
Operations $231,358 $1,455,460 Lobbyist Fees.
Capital -$50,000 $0
Finance Total $275,559 $1,124,166
Operations -$14,441 $834,166 Reduction in Bank and Credit Card Fees.
Capital $290,000 $290,000
Legal Total -$22,799 $710,444
Operations $7,353 $710,444
Capital -$30,152 $0
Planning&Zoning
Total $13,588 $576,079
Operations $13,456 $569,339
Capital $0 $0
Transfer $132 $6,740
Code Enforcement
Total $4,581 $322,925
Operations $4,449 $316,141
Capital $0 $0
Transfer $133 $6,785
80
Change from Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Economic
Development Total $34,414 $340,921
Operations $34,414 $340,921
Capital $0 $0
Human Resources
Total -$13,237 $750,441
Operations -$38,637 $725,041 Increased training related costs.
Capital $25,400 $25,400
Information
Technology Total $228,630 $3,390,161
Operations $206,864 $3,124,900 Increased Training and Software.
Capital $21,588 $256,140 $102,800-Computer Replacement
$28,000-Server Replacement- Rack
Server
$20,650- Repeater Replacement
Police Total $458,618 $13,208,709
Operations $567,240 $12,621,042 AXON Contracts,Travel, and Training.
Capital -$111,469 $451,126 $307,388- Patrol Vehicles (4)
$45,000- Red Dot Optics and Holsters
$30,000-Traffic Motorcycles
Transfer $2,847 $136,541
Communications
Center Total $248,477 $1,576,174
Addition of an Assistant Communications
Operations $245,602 $1,573,299 Center Manager.
Capital $2,875 $2,875 New Position Equipment
Fire Total $1,276,119 $8,393,405
Operations $531,507 $6,873,120 Increased Training, Repair& Maintenance.
Capital $744,252 $1,501,862 $650,100- Fire Station 2- Lease Payment
$308,000- Fire Station 1- Roof
Replacement
$200,000- Fire Apparatus-Type 6 Brush
Truck
Transfer $360 $18,422
Building Safety Total -$9,487 $1,041,896
Operations -$38,107 $969,811 Removal of a Building Inspector position.
Capital $28,352 $58,352 $33,352- Inspection Vehicle
Transfer $268 $13,733 $25,000- Permit Tracking Software
81
Change from Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Animal Control Total $117,245 $693,747
Operations $27,245 $603,747 Increased funding for Animal Shelter.
Capital $90,000 $90,000
Transfer $0 $0
Custodial Total $79,673 $232,873
Addition of.5 FTE for Custodian split with
Operations $52,230 $188,414 Airport.
Capital $27,443 $44,459 $17,000-City Hall-Water Softener
$12,361-City Hall -Walking Pad for Roof
Engineering Total -$29,439 $1,817,297
Operations -$54,905 $1,764,405 Reduction in Professional Services.
Capital $24,980 $28,000 $28,000-Plotter
Transfer $486 $24,892
Parks Total -$166,429 $2,648,171
Additional Downtown Landscaping from
Operations $86,521 $1,835,761 URA.
Capital -$254,033 $756,967 $210,000-Parking Lot Maintenance
$162,450-16' Rotary Mower
$75,292-F-350 Service Truck
Transfer $1,083 $55,442
Recreation Total $18,083 $924,689
Operations $17,903 $865,463
Capital $0 $50,000 $25,000- Program Equipment
$25,000-Facility Maintenance
Transfer $180 $9,226
Golf Total -$57,865 $0
Operations $0 $0
Capital -$57,865 $0
82
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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Airport Total $119,962 $2,041,314
Operations $93,572 $1,371,037 Increased Electric, Repairs&Maintenance.
Capital $11,000 $184,450 $50,000-Phase II Power-NE Hangar Area
$48,000-Terminal Building Plumbing
Upgrades
$45,000-Landscape Upgrade
Transfer $15,390 $485,827
Airport
Construction Total $2,232,800 $3,300,000
Operations $0 $0
Capital $2,232,800 $3,300,000 $3,300,000-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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Library Total $61,417 $2,271,903
Operations $73,417 $2,153,903
Capital -$12,000 $118,000 $50,000-Front Entrance Repair
$49,000-Boiler Pump Skid Replacement
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 2024
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 2024 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,
83
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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Street Total -$46,623 $7,005,511
Operations $32,430 $2,188,614
Capital -$94,098 $4,310,684 $1,900,000-Seal Coating-Zone 4
$721,000-Road Maintenance&Overlays
$605,000-Reconstruction -11th,Addison
(Design)
Transfer $15,045 $506,213
Street Light
Total $60,858 $514,005
Operations $15,000 $370,000
$45,000-Street Luminaire Replacement
Capital $45,000 $115,000 Program
Transfer $858 $29,005
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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Pool Total $433,886 $1,114,042
Operations $127,886 $732,042 Increased Chemicals and Natural Gas.
Capital $306,000 $382,000 $100,000- Pool Circulation System
$100,000-Deck Anti-Slip Resurfacing
$18,000-Facility Maintenance
For FY 2024,Tax Supported Fund operating expenditures total $42,934,990, or$2,273,132
(5.59%)more than the FY 2023 total of$40,661,857. Capital expenditures increase by
$4,633,299(59.29%) from$7,814,442 to $12,447,741. Transfers increase by$3,410,607
(164.18%) from$2,077,329 to $5,487,936.
84
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 to maintaining a healthy life-style..." The projects contained in the
FY 2024 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 1.5%. 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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Water Total $755,989 $15,401,482
Operations $478,202 $6,632,266 Increased Electric and Natural Gas.
$3,000,000-South Well#5 - Pump House,
Capital $198,023 $6,369,773 Piping
$1,295,000- Mainline Replacement
$440,000- Hillcrest Drainage Improvements
Debt $20,875 $845,250
Transfer $58,889 $1,554,193
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
$4,022,073.
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
85
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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Wastewater
Total $1,667,355 $13,476,176
Increased contract amount to operate the
Operations $803,514 $5,522,421 Wastewater Treatment Plant.
$1,500,000- Primary&Secondary Clarifier
Capital $802,282 $3,429,282 Rehabilitation
$550,000-Mainline Maintenance
$500,000-Sludge Pad Expansion
Debt -$1,256 $3,484,275
Transfer $62,816 $1,040,198
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 Budget
FY 22-23 FY 23-24 FY 23-24 Highlights
Sanitation
Total $72,737 $4,207,027
Operations $34,832 $3,720,830
Capital $0 $0
Transfer $37,905 $486,197
For FY 2024, the three largest Enterprise Funds (Water, Wastewater, Sanitation) budget
$15,875,517 for operating expenditures, which is an increase of$1,316,547 (9.04%) compared to
the FY 2023 total of$14,558,970. Capital expenditures increase by $1,000,305 (11.37%) from
$8,798,750 to$9,799,055.Transfers increase by$159,610(5.46%)from$2,920,978 to$3,080,588.
86
REVENUES BY SOURCE
TAX SUPPORTED FUND REVENUES
Tax Supported Funds account for$54.41 million(59.16%) of the $91.97 million total revenues in
the FY 2024 budget.Tax Supported Fund cash reserves budgeted for use equal$6.46 million of the
$12.83 million total for all funds. Combining revenues and reserves brings total funding for Tax
Supported Funds to $60.87 million(58.08%) of the$104.8 million total.
Revenue by Fund - Tax Supported Funds
Airport Fund
Capital Improvement Fund 3.1%
10.0%
Non-Major TSF_,_'
8.2%
Street Fungi General Fund
12.9% PAP
65.8%
ii IX
The majority of revenues for Tax Supported Funds (85.93%) 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 4.0%
7.8%
Dedicated Street
Revenue
7.9%
Property Taxes
54.1%
Shared Revenue
12.2%
Other Financing/
Sources
14.1%
87
PROPERTY TAX
For FY 2024, the City of Twin Falls has an estimated taxable value of $6,167,255,930, or
$584,141,337 more than the FY 2023 value of$5,583,114,592. The New Construction Roll for
FY 2024 is $287,206,971, which includes $170,741,850 from dissolution of two Urban Renewal
Areas. Based on these amounts,the City will receive $1,295,815 of new construction property tax
revenue. Property tax revenue derived from the New Construction and Annexation Roll is
commonly referred to as the"growth formula."
The FY 2024 budget relies on property taxes to raise 48.32% 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 ($810,282) as provided for in Idaho
Code §63-802, plus revenue from the growth formula ($1,304,778), and the equivalence of one-
percent revenue ($291,244) from the City's forgone balance. The City's projected tax rate for
FY 2024 is expected to decrease to $4.71/$1,000 of taxable value from the FY 2023 value of
$4.78/$1,000.Based on the median value of an owner-occupied home,this will create an estimated
annual property tax increase of$27.86. It is anticipated total property tax collections for FY 2024
will be $29,415,693, or$2,406,304 more than the FY 2023 total of$27,009,389.
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$4.78/$1,000(FY 2023)of taxable value.The
average of the tax rate assessed over the course of the last seven fiscal years (2017-2023) is
$6.85/$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 22-23 FY 23-24
Adopted Adopted Variance
Budget Budget
Tax Rate: Tax Rate: Tax Rate:
Property Tax $4.78/$1,000 of $4.71/$1,000 of $0.07/$1,000 of
taxable value taxable value taxable value
Median Value of Owner-Occupied Home:
$1,042.47 $1,070.34 $27.86
FY 2024 - $352,248 (January 2023) (annual) (annual) (annual)
FY 2023 - $343,091 (January 2022) $86.87 $89.19 $2.32
(monthly) (monthly) (monthly)
Utility Bills
Average Residential Customer
Comsumption of:
Water- 18,000 gallons $51.88 $53.18 $1.30
Sewer- 12,000 gallons $30.07 $30.82 $0.75
Sanitation & Recycling $19.62 $19.62 $0.00
Total Utility Bills $101.57 $103.62 $2.05
Monthly Total of $188.44 $192.81 $4.37
Property Tax and Utility Bills
88
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 2024, the City of Twin Falls' New Construction
($116,465,121) and Annexation ($2,207,240) Roll is $118,672,361, plus $170,741,850 from two
Urban Renewal Areas that were dissolved. The total of $289,414,211 will yield an additional
$1,304,778 of property tax revenue. The following graph illustrates the value of the New
Construction and Annexation Roll each fiscal year since 2018.
Total New Construction and
Annexation Roll
$180,000,000 $170,741,850
$160,000,000
$140,000,000
$118,672,361
$116,578,506
$120,000,000
$102,892,035
$100,000,000
$81,474,228
$80,000,000 $74,622,712
$54,309,262
$60,000,000 $49,539,223 A
$40,000,000
$20,000,000
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
URA
89
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 significantly impacted
the City of Twin Falls. Through June of 2021,the City 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. This caused the total
number of single-family permits issued in FY 2021 to be less than the amount for FY 2020. The
City did end FY 2021 with record building permit revenue, but due to the slowdown that started
the last quarter,the amount budgeted for FY 2023 was not increased from FY 2022.
In FY 2023, the slowdown worsened due to an increase in mortgage interest rates. Through May
2023, the City issued only 68 new single-family permits; less than the 122 issued through May
2022.Over that same timeframe,the City collected$476,778 in building permit revenue,compared
to$613,590 the prior year.This represents a significant decline over the first 8 months of the fiscal
year,so there is concern the City may fall short of the$1,000,000 budgeted for revenue in FY 2023.
It is expected the challenges with interest rates, labor, and materials will continue, so the FY 2024
budget for building permit revenue was reduced to $800,000.
Building Permit Revenue
$1,800,000 $1,696,889
$1,600,000 $1,338,378
$1,400,000 $1,126,783
$1,200,000 $1,041,122 $1,022,769 $1,000,000
$1,000,000 $800,000
$800,000
$600,000
$400,000
$200,000
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
Actual Actual Actual Actual Actual Budget Budget
90
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 2024 than FY 2023.
The City anticipates it will collect shared revenues totaling $10,920,000, or 17.94% of the
$60,870,667 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-$5,700,000; an increase of$413,000 from$5,287,000.The additional funds result
from the City receiving a larger share after falling below the per capita average.
• Highway User Revenue (mainly Fuel Tax) - $2,890,000; a decrease of $18,632 from
$2,908,632.
• Liquor Apportionment-$925,000;no change.
Twin Falls Hiuhwav District
• Highway M&O(Road&Bridge Tax) -$1,405,000; an increase of$95,000 from$1,310,000.
The City projects intergovernmental shared revenue collections will increase over the five-year
planning horizon.
Shared Intergovernmental Revenues
$11,656,952
$12,000,000 $10,920,000
$9,823,404 $954,0 $10,430,632
$10,000,000 $8,281,464 $8,713,646 $8,873,396 $563,3 $1,321, 2 $1,310, 0 $1,405,000
$1,139, 5 $1,160,M0 $1,220, 0
$8,000,000 $1 1 $2,756, 2 $2,908, 2 $2,890' 0
$2 9 $2 7 $2k0, 8 $2,468, 1
$6,000,000
$4,000,000 $5,701 9 $5 0 $5 700, 0
$4 2 $4 6 $4,571, 2 $4 4
$2,000,000
'
2018 2019 2020 2021 2022 2023 2024
Actual Actual Actual Actual Actual Budget Budget
■Liquor Apportionment ■Sales Tax
■Highway User Revenue ■Highway M&O Revenue
■*State General Fund-Highway Use
*One-time non-recurring payments
91
ENTEPRISE FUND REVENUES
Revenue by Fund - Enterprise Funds
Non-Major Enterprise
Funds
9.4%
Sanitation_,,�ALA&J
12.7% Water
43.0%
Wastewater
34.9%
Enterprise Funds account for$31.53 million (34.28%) of the $91.97 million total revenues in the
FY 2024 budget. Enterprise Fund cash reserves budgeted for use equal$5.66 million of the $12.83
million total for all funds. Combining revenues and reserves brings total funding for Enterprise
Funds to$37.19 million(35.49%)of the$104.80 million total.The majority of funding,or 74.53%,
is from User Fees. The other sources of funding include fines, investment earnings, miscellaneous
income, and interfund transfers.
Water Fund
FY 2024 water use rates increased 2.5% compared to FY 2023. Average water users (18,000
gallons)will see an increase of$1.30 monthly and$15.56 annually.Budgeted revenue in the Water
Fund totals $13,556,867,which combined with reserves of$3,000,000 equals $16,556,867 in total
funding.Compared to the FY 2023 total of$14,645,494,this is an increase of$1,911,373 (13.05%).
The change results from growth, increased water user rates, and additional use of reserves for
capital projects.
Wastewater Fund
FY 2024 sewer user rates increased 2.5% compared to FY 2023. The average user that caps out at
12,000 gallons will see an increase of$.75 monthly and $9.02 annually. Budgeted revenue in the
Wastewater Fund totals $11,010,035, which combined with reserves of $2,466,141 equals
$13,476,176 in total funding. Compared to the FY 2023 total of$11,808,820,this is an increase of
$1,667,355 (14.12%). The change results from growth, increased sewer user rates, and additional
use of reserves for capital projects.
Sanitation Fund
FY 2024 sanitation user rates remain the same as they were in FY 2023. The average amount paid
by the City's residential customers will not change.Budgeted revenue in the Sanitation Fund totals
$4,011,087, which combined with reserves of $195,940 equals $4,207,027 in total funding.
Compared to the FY 2023 total of$$4,134,290,this is an increase of$72,737(1.76%).
92
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, adopting
ordinances and resolutions, adopting the annual budget, levying taxes, and appointing 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 2023-2024 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 2024(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 2024 (RC 8.1.1)
Fiscal Year 2023-2024 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 2022-2023 Accomplishments:
• Funded $770,000 of Council-directed projects, including design funding for Baxter's Dog Park
improvements and for sidewalks along Stadium and Elizabeth Boulevards(AC 2.2.1)
93
Expenditure by Category - City Council
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 7 7 7 7 7 0
Expenditure
Category
Personnel $118,015 $122,921 $126,381 $132,208 $131,577 -0.48%
M&O $11,346 $11,015 $15,755 $17,300 $17,300 0.00%
Capital $165 $655 $12 $0 $0 0.00%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $129,5261 $134,5921 $142,1481 $149,5081 $148,877
Expenditure by Category
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000 '
$20,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O ■Capital ■Transfer
94
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 2023-2024 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 2024(I0 1.1.1)
• Begin working with the newly created Magic Valley Metropolitan Planning Organization on
regional transportation planning efforts by fall 2023 (AC 4.1.1)
• Fine tune the newly implemented priority-based budgeting system by summer 2024 (RC 8.1.1)
• Implement a performance measurement system by summer 2024 (RC 8.1.1)
• Complete a substantial update of the City Strategic Plan utilizing public input and transparency by
summer 2024 (RC 8.1.1)
• Prepare a funded,five-year capital improvement forecasting program by April 2024 (RC 3.2.1)
95
Fiscal Year 2023-2024 Budget Highlights:
• Continued implementation of the"One City"initiative
• Funding organizational leadership training
• Implementation of the priority-based budgeting system
• Creation of a performance measurement system
• Completion of annual National Citizen's Survey
• Funding for Municipal Powers Outsource Grants program
• Participation in the newly created Magic Valley 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 2022-2023 Accomplishments:
• Created a Metropolitan Planning Organization through collaboration with the Idaho Transportation
Department and partner organizations(AC 4.1.1)
• Created a priority-based budgeting system(RC 8.1.1)
• Received distinguished budget award from the Government Finance Officers Association(GFOA)
for the eleventh straight year for the FY 2023 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)
• Implemented an on-demand micro-transit pilot program for the City of Twin Falls,with help from
the Idaho Transportation Department, called"Ride TFT"in July 2023 (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.
96
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 RC1.2.3: 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% 18%
10%
0%
Response Rate
■2012 ■2014 2016 2018 2020 2021 0 FY 23 Target
97
Expenditure by Category - City Manager
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 5.75 5.75 6 6 7 1
Expenditure
Category
Personnel $803,546 $782,327 $945,809 $1,051,402 $1,246,379 18.54%
M&O $169,522 $264,167 $215,699 $172,700 $209,082 21.07%
Capital $13,273 $7,230 $2,210 $50,000 $0 -100.00%
Transfer 1 $0 $0 $0 $0 $01 0.009/c
Subtotall $986,3411 $1,053,7241 $1,163,7191 $1,274,1021 $1,455,460 14.23%
Expenditure by Category
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital .Transfer
Comments:
• The increase in Personnel includes addition of a Transit Coordinator.
• The increase in M&O includes addition of MPO Annual Dues and
Lobbyist Fees.
98
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. (RC8.1.1)
• 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.
(I01.4.1)
• 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. (101.4.3)
Fiscal Year 2023-2024 Objectives:
• Complete the Fiscal Year 2024-2025 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, 2024 and receive an unqualified opinion
and the GFOA Certificate of Achievement for Excellence in Financial Reporting. (RC3.2)
• Monitor SLFRF funded projects that will be finalized by December 31,2026. (RC3.2)
• Initiate and finalize an RFP process for financial and utility billing software. (101.4.3)
• Assist other departments to implement a new leave and accrual calculation for all City employees
to be implemented within the fiscal year. (101.4.3)
• Implement an ACH process for all vendor and per diem payments. (101.4.3)
Fiscal Year 2023-2024 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 SLFRF project funding and assisting where needed as it relates to qualifying
expenditures and tracking.
• Reviewing and evaluating the funding and financing of a new apparatus.
• 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 alternative options available.
99
The Outcomes of our Investment will be:
• Keeping the City of Twin Falls not only operational and functional but high-perforining day-to-day
during the fiscal year and moving forward into the future.
Fiscal Year 2022-2023 Accomplishments:
• For the thirteenth 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 an eleventh"Distinguished Budget Presentation Award." (RC3.2)
• Prepared an Annual Comprehensive 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 GFOA awards. (RC3.2)
• Worked in tandem with City Management to begin the implementation of Priority Based
Budgeting. (RC 8.1.1)
• Received distinguished budget award from the Government Finance Officers Association(GFOA)
for the eleventh straight year for the FY 2023 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.
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.
100
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 principles 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.
Expenditure by Category - Finance
FY 2020 FY 1011 FY 1012 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 6.5 6.5 6 5 5 0
Expenditure
Category
Personnel $670,645 $673,115 $642,220 $632,622 $663,741 4.92%
M&O $187,919 $208,355 $202,200 $215,986 $170,425 -21.09%
Capital $11,156 $0 $5,460 $0 $290,000 ***
Transfer 1 $0 $0 $0 $0 $0 0.00%
Subtotall $869,7201 $881,4701 $849,8791 $848,6081 $1,124,1661 32.47%
Expenditure by Category
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The decrease in M&O results mainly from a reduction in Bank and Credit
Card Fees.
• Capital: $290,000- Financial Software
101
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. (101.1)
• To provide the Council, City Manager and City Departments with legal advice and information.
(101.1 and SC1.5)
• To respond to legal questions from within and without City government. (101.1 and RC1.1)
• To prosecute misdemeanors and infractions investigated by the Police Department and Code
Enforcement Department. (SC1.1 and SC1.7)
Fiscal Year 2023-2024 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. We will
continue to learn and implement the 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 2023-2024 Budget Highlights:
• We now have three deputy prosecutors and will work towards providing training and support
services to all city departments.
The Outcomes of our Investment will be:
• Keeping the City on sound legal footing.
• Successful prosecution of misdemeanors and infractions.
Fiscal Year 2022-2023 Accomplishments:
• We were successful in recruiting two experienced attorneys, one to fill a vacant position and the
other to fill a newly created position.
102
Performance Measures:
1) Performance Measure: Attend 92%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 92% of Council Meetings
100%
o /o 94 / 96%
5 � 91% � 93% 92% 92%
90%
85%
%of Council Meetings Attended
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
2) Performance Measure: Attend at least one Police Department staff meeting each month.
Strategic Goal IO1.4.3: 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 10 out of 12 months in FY 23 and at least one staff meeting per month for the
previous 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.
Calculation:#of In-house academies attended with Police department/#of in-house
academies
Results: Attended 100%of Police Department academies for the past 5 fiscal years.
103
Expenditure by Category- Legal
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 4 4 4 5 5 0
Expenditure
Category
Personnel $458,465 $503,669 $510,406 $693,916 $698,849 0.71%
M&O $10,021 $4,975 $4,680 $9,175 $11,595 26.38%
Capital $0 $0 $0 $30,152 $0 -100.00%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $468,4851 $508,6441 $515,0861 $733,2431 $710,444
Expenditure by Category
$700,000
$600,000
$500,000 F
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
104
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 the Twin Falls City Code where we can provide clarity,and a more streamlined
process for accessible,healthy,responsible, and safe development within the Community. (EC I)
• Administer the requirements and regulations found in Title 10 of the Twin Falls City Code. (10 1)
• Assistance with all updates to City Master Plans as they integrate with the Comprehensive Plan.
(PC1)
• 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)
• 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 2023-2024 Objectives:
• Complete the drafting and compilation of the Title 10 Code Rewrite by January 1,2024. (AC1.4)
• Start the implementation process of the new Title 10 Code Rewrite by April 1,2024. (AC1.4)
• Contract the CDBG Park Project by February 1,2024(HC1, SC2.1.1)
• Identify preliminary cost estimates to include the Comprehensive Plan Update in the FY24-25 Long
Term Planning process. (HC1,AC 1,AC3,AC4,EC 1,EC2)
105
Fiscal Year 2023-2024 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 the Application received to the Public Hearing date.
• Begin implementation of the new subdivision review process to meet the 60-day review window.
• Training of new employees to meet the demand of the technical and complex zoning permits
received for new development.
The Outcomes of our Investment will be:
• A more efficient, transparent, and decision-conscious Zoning and Development application
process.
• Greater knowledge base within the department to communicate regulations and best practices more
accurately and effectively to all internal partners and external stakeholders.
Fiscal Year 2022-2023 Accomplishments:
• Began the transition to the new 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)
• Continued work on the new Uniform Development Code(aka Title 10 Zoning Code). (AC 1.4)
• Continued Partnership with IT Department on the development additional online Mapping tools to
foster more transparency and efficient information delivery to current and future property owners.
(101)
• 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)
Performance Measures:
1) Performance Measure: Review 100% of received Zoning Applications within 30 days.
Strategic Goal EC 1.3: 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.
Calculation: 92 of Applications reviewed in 30 days/92 FY23 of applications received
Results: 100%of Zoning applications were reviewed within 30 days for each of the past 3 fiscal
years and 100%is projected for fiscal year 24.
2) Performance Measure: Attend 100%of assigned Commission meetings,including Planning&
Zoning,Historic Preservation, and Impact Fee Commissions.
Strategic Goal RC1: Engage and Involve the Community
106
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: 34 meetings attended/34 of commission meetings held
Results: 100% of Commission meetings were attended for each of the past 3 fiscal years and
100%is projected for fiscal year 24.
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: The update was not completed in fiscal year 23.No funding was granted for fiscal year
24.
Expenditure by Category - Planning and Zoning
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 5 5 5 5 5 0
Expenditure
Category
Personnel $395,333 $465,554 $449,675 $538,233 $552,039 2.57%
M&O $7,276 $8,138 $11,693 $17,650 $17,300 -1.98%
Capital $1,325 $0 $0 $0 $0 0.00%
Transfer $4,824 $4,872 $5,121 $6,608 $6,740 1.99%
Subtotall $408,7581 $478,5641 $466,4901 $562,4911 $576,079 2.42%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
107
City of Twin Falls
Departmental Summary and Description
Code Enforcement and Animal Control
Department Description:
The Code Enforcement Department is responsible for enforcing City Codes pertaining to Zoning, Health,
Sanitation Conditions, Public Nuisances, Animal Permitted Zones, Weed Abatement and Water
Conservation. It also oversees and enforces parking rules in Historic Downtown and throughout the city.
Code Enforcement and Animal Control collaborate to improve efficiency and to further educate citizens
regarding City Codes.
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. Code Enforcement and Animal Control will collaborate to
educate our citizens regarding City codes pertaining to animals. (EC1.3.1) (SC1.6.1)(SC1.7.1)
• Maintain a clean and safe environment for residents and visitors. (EC 1.3.1)
• Provide excellent customer service to citizens. (EC 1.3.1)
• Respond to complaints promptly and complete casework in a timely and effective manner.
(EC1.3.1) (RC1.2.5)
• Develop strong relationships with citizens to encourage and maintain a cooperative attitude in
preserving a livable community. (SC1.6.1)
• Ensure"Quality of Life"issues for the citizens of Twin Falls. (EC1.3.1) (SC1.6.1)
Fiscal Year 2023-2024 Objectives:
• Creating safe and healthy living conditions while educating our citizens (SC1.6.1)(EC1.3.1)
• Enforcing municipal code(EC1.3.1)(SC1.6.1)
• 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)(SC1.6.1)
• 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)
• Continuous public education and support, community and neighborhood involvement and always
striving for voluntary compliance,while keeping judicial enforcement as a"last resort."
(SC1.6.1)(SC1.7.1) (EC1.3.1)
Fiscal Year 2023-2024 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.
• Replace one Animal Control vehicle as part of our fleet. The current truck is a 2016 Ford with
170,000 miles with outdated kennels and accessories.
108
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.
Fiscal Year 2022-2023 Accomplishments:
• Continued success regarding the education of citizens on city code. (SC 1.6.1)
• Continued success with voluntary compliance. SC1.6.1)(EC 1.3.1)
• Code Enforcement along with Animal Control responded to 10,324 cases, of which 9,461 were
resolved voluntarily. (RC1.2.5) (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. (SC 1.6.1) (I01.1.1) (I01.4.1)
Performance Measures:
1) Performance Measure: Respond to Code Enforcement calls for service within 48 hours.
Strategic Goal EC 1.3: 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
8,000 7,651 7,500
6,000 4,894 5,444 5,294
4,000 3,575
2,000
#of Calls
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
2) Performance Measure: Respond to Animal Control calls for service within 48 hours.
Strategic Goal EC 1.3: 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.
109
Calculation: #of Calls
Results: Total#of calls.
Respond to Animal Control Calls for Service Within 48
Hours
4,000 3,931 3,960 3,974 3,485
3,000 3 200
2,000 2,276
1,000
#of Calls
■FY 18-19 ■FY 19-20 ■FY 20-21 ■FY 21-22 ■FY 22-23 FY 24 Target
3) Performance Measure: Average at least one officer per 5 square miles.
Strategic Goal EC 1.3: 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 3.02 square miles for FY 23, 3.63 square miles for the previous 3 fiscal
years.
110
Expenditure by Category - Code Enforcement
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 3.75 4* 4 3 3 0
Expenditure
Category
Personnel $257,197 $274,098 $216,474 $265,192 $268,841 1.38%
M&O $33,738 $26,036 $47,679 $46,500 $47,300 1.72%
Capital $29,993 $14,393 $745 $0 $0 0.00%
Transfer $4,857 $4,904 $5,156 $6,652 $6,785 1.99%
Subtotal 1 $325,7841 $319,4311 $270,0541 $318,3441 $322,925 1.44%
Expenditure by Category
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
*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.
111
Expenditure by Category- Animal Control
FY 2020 FY 2021 FY 2012 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 2 2 2 3 3 0
Expenditure
Category
Personnel $127,904 $137,193 $166,149 $216,885 $227,252 4.78%
M&O $321,221 $325,960 $326,035 $359,618 $376,496 4.69%
Capital $0 $0 $639 $0 $90,000 ***
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $449,1251 $463,1531 $492,8241 $576,5031 $693,747 20.34%
Expenditure by Category
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in M&O includes additional funding for the Animal Shelter.
• Captial: $90,000-Animal Control Truck
112
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 one full-time administrative assistant. The department
utilizes specialty contract service providers to assist with developing marketing content for various
traditional and digital 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 2023-2024 Objectives:
• Enhance website content to provide information on development opportunities and resources
(PC 1.1.1 and PC1.1.2)
• Develop updated development proposal templates and collateral materials to conduct effective
business recruitment activities(PC 1.1.3)
• Implement findings of Downtown Master Plan and tools available in the anticipated new Old
Towne-2 Revenue Allocation Area to promote downtown development(PC2.1)
• Initiate process to convene partners toward developing a Convention Center / Event Center
Feasibility Study(PC3.2)
Fiscal Year 2023-2024 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 existing and future companies have access to resources they need to succeed.
• Exposure of Twin Falls to companies outside our immediate market for consideration of expansion
and investment.
113
• Having community and development site information readily available to immediately respond to
project inquiries.
• Better communication with citizens and companies regarding business activity in Twin Falls.
• Strengthened knowledge and competency for department employees to advance the One City and
High Performance concepts.
Fiscal Year 2022-2023 Accomplishments:
• Hired a new Economic Development Director in October 2022 (I01.1.1)
• Completed the termination for Revenue Allocation Area 4-1 (PC2.1)
• Worked toward creation of the Old Towne-2 Revenue Allocation Area with Master Plan for
downtown development(anticipated by the end of 2023) (PC2.1)
• Opening of the 160 Main Ave Lofts project, a six-story retail, office, and residential multi-use
building in downtown Twin Falls(PC2.1)
• Assisted the Urban Renewal Agency of the City of Twin Falls to acquire dilapidated downtown
properties to facilitate future redevelopment(PC2.1)
• 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 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 2 2 2 2 2 0
Expenditure
Category
Personnel $205,053 $160,105 $70,036 $221,232 $260,686 17.83%
M&O $71,451 $56,316 $41,804 $85,275 $80,235 -5.91%
Capital $0 $0 $0 $0 $0 0.00%
Transfer $0 $0 $0 $0 $0 0.00%
Subtotall $276,5041 $216,421 $111,840 $306,507 $340,921 11.23%
FExpenditure by Category
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
2020 2021 2022 2023 2024
Personnel ■M&O ■Capital Transfer
114
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, ensuring quality service for the citizens of Twin Falls. Human resources create
and promote a values-based culture where employees are motivated by appropriate compensation,training,
and development opportunities.The department cultivates growth and change by providing a fair and equal
opportunity for all.
Major Goals:
• Employee Retention and Talent Acquisition: continual evaluation of our total rewards,
environment, and development to retain our existing talent while developing strategies to attract
and hire top talent for the organization. (I01)
• Benchmarking: evaluate the effectiveness of our total rewards package and benchmark against
other organizations to ensure that the City remains competitive. (IO2)
• Learning and Development: continue to create and deliver training and development programs that
enhance employee skills and competencies and increase productivity. (IO2)
• One-City Integration: include One-City concepts in our job descriptions and overall processes in
the HR department. (I01)
• Technology Integration: research and implement HR technology solutions that automate and
streamline HR processes,reduce administrative tasks, and improve efficiency. (101)
• Compliance: attend to the legal, ethical, and social issues of the organization. (I01)
Fiscal Year 2023-2024 Objectives:
• Promote One City,our Values, and our Leadership Philosophy throughout our processes. (101)
• Provide guidance and support to all City Departments and employees regarding employment
policies,procedures, and employee development. (I01)
• Conduct the recruitment, selection, and training of quality applicants. (101)
• Support and encourage workforce development to build knowledge,leadership,and abilities.(102)
• Evaluate the current total rewards package to ensure market competitiveness. (IO2)
Fiscal Year 2023-2024 Budget Highlights:
• The Human Resources budget was increased to support the city-wide efforts of the Organizational
Development Coordinator to include four, four-day trainings to continue our One City, high-
performance concepts. There are also funds for additional training classes like New Hire
Orientation, Supervisor Training, and Respectful Workplace.
• The recruitment budget increased in recognition of the ongoing difficult hiring environment. To
target and reach applicants differently, we are requesting funding for streaming apps like Spotify,
Pandora, and Hulu.We are also funding a"This is Us"video to highlight our culture and One-City
to potential applicants.
• Training from Carrington Consulting, LLC on leadership development including nurturing a
positive view of the value of collaboration and building organizational capacity.
115
The Outcomes of our Investment will be:
• Embodiment of our Leadership Philosophy and reflection of our values in our decisions and
processes.
• A culture that recognizes that compliance is the baseline for our actions and decisions.
• The retention of a highly skilled, high-performing workforce that delivers quality services to the
residents and visitors of the City of Twin Falls.
• Ability to recruit skilled, strategic thinking talent whose values align with ours.
Fiscal Year 2022-2023 Accomplishments:
• Celebrated the retirements of nineteen city employees,twelve promotions,and the hiring of twenty
new talented individuals. (I01.1.1)
• Hosted 34 in-house training including the first One City Boot Camp. Including supervisor
performance evaluation training,Myers-Briggs Type Indicator, and New Employee Orientation.
• Moved the worker compensation program into the HR department to simplify the process for
supervisors and employees.
• 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. (I01.2)
• Continued funding of the employee retention pay program. (IO2.1.1)
Performance Measures:
1) Performance Measure: Review 100% of the employee handbook annually.
Strategic Goal 101.4.5: 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: Employee handbook review.
Review 100% of the employee handbook annually
r
100.0% 100% 100% 100%
50.0%
36.4%
25.7%000
19.4%
0.0%
Sections Reviewed
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
116
2) Performance Measure: Monitor for at least 92% employee participation in the Employee
Wellness initiative.
Strategic Goal I01.2.1: 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.
Monitor for at least 92% employee participatation in the
Employee Wellness initiative
100% 100% 96%
90% 90% 92%
80%
60% 56%
40%
20%
0%
Participation
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
3) Performance Measure: Provide health insurance advisory meetings at least 7 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.
117
Provide health insurance advisory meetings at least 7
times during insurance renewal to cover 100% of
employees
10 10
8 7 7
7
6 6
4
2 L ik.
#of Meetings
■FY 18-19 ■FY 19-20 FY 20-21 FY 21-22 ■FY 22-23 FY 24 Target
4) Performance Measure: Receive 78%participation in the annual Employee Engagement Survey.
Strategic Goal IO 1 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:
Receive 78% participation in the annual Engagement
Survey
80%
78%
77%
75% 74%
71%
70%
65%
Participation
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
118
Expenditure by Category - Human Resources
FY 2020 FY 1011 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 3 3 4 5 5 0
Expenditure
Category
Personnel $357,609 $390,538 $379,004 $565,756 $514,831 -9.00%
M&O $142,883 $139,618 $166,689 $197,922 $210,210 6.21%
Capital $4,841 $4,000 $13,188 $0 $25,400 ***
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $505,3331 $534,1561 $558,8811 $763,6781 $750,441
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The increase in M&O includes additions for training related costs.
• Capital: $12,500- Diversity and Inclusion Training
$ 7,500-City Gym Equipment
$ 5,400-Automated External Defibrillators(AEDs)
119
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,maintain,and secure 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. (I01.1.1)
• 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. (101.1.1)
• 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. (101.1.1)
• To provide training to the end users to fully utilize the software and hardware tools that are
available. (101.1.1)
• 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. (101.1.1)
• To provide quality service and quality products within budget constraints. (101.1.1)
Fiscal Year 2023-2024 Objectives:
• Implement Dual Authentication for all Mobile Computer devices to increase security. (101.1.1)
• Increase security awareness and provide additional personnel resources to help maintain and
enhance our security systems. (I01.1.1)
• Update the Pictometry Aerial software to assist with planning and public safety activities.(101.1.1)
• Repair the garage door leak damage and replace the kitchen and restroom flooring at the
Information Technology satellite office and install a water softener at City Hall to help maintain
our facilities. (101.1.1)
• Replace equipment based on the budgeted replacement schedule to maintain and sustain the
communication tools the city personnel utilize in the accomplishment of their objectives as needed.
(I01.1.1)
• Install AirFiber to the Fire Training Center to provide connectivity for the Fire Department.
(101.1.1)
• Assist every other department of the city in the accomplishment of their objectives in the time
frames requested. (I01.1.1)
• Assist in securing updated and new facilities as needed. (101.1.1)
120
Fiscal Year 2023-2024 Budget Highlights:
• Hire an Information Security Engineer to enhance our system security and to help with the backlog
of support tickets and with the existing workload issues. (I01.1.1)
• 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. (I01.1.1)
• 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. (I01.1.1)
• Installation and maintenance of IT-related capital purchased by other departments. (I01.1.1)
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 2022-2023 Accomplishments:
• Replaced Eighty-five CradlePoints and ten computers. (I01.1.1)
• Provided maintenance of generators and PI Stations. (I01.1.1)
• Continued to advance our Public Safety software with additional modules and reporting. (I01.1.1)
• Installed backup to the cloud, a new server, and a replacement core switch. (I01.1.1)
• Airport cameras were installed, and the security gate was repaired. (I01.1.1)
• Knox boxes were upgraded on many of the fire vehicles. (I01.1.1)
• Installed communication system for Fire alerting. (IO 1.1.1)
• Completed the electrical and data for shelled space in City Hall. (I01.1.1)
• Worked with Building, Engineering, P&Z, Fire, Public Works, Parks, and the Airport to improve
workflows, data input, data analysis, and public transparency using Cityworks and GIS
applications. (I01.1.1)
• Developed department knowledge improving data management and data accessibility by extending
the use of the existing GIS technology in the city, including updating versioning techniques, and
deploying multiple GIS templates and applications to input and share city data. (I01.1.1)
Performance Measures:
1) Performance Measure: Receive a 4.96 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.
121
Receive a 4.96 Average or Above on Ticket Satisfaction for
all Services
5 5.00 4.98
4.9
4.95 4.92 4.94
4.87
4.8
Average Ticket Satisfaction
FY 17-18 FY 18-19 ■FY 19-20 FY 20-21
■FY 21-22 FY 22-23 ■FY 24 Target
2) 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 18.72
15 13.36
10 9.96 9.98
8.33
5
0
#of Days
FY 17-18 FY 18-19 FY 19-20 FY 20-21
FY 21-22 FY 22-23 ■FY 24 Target
3) Performance Measure: Provide CAD address updates to GIS and create mapping tools within 30
days of receiving the request.
Strategic Goal I01.1: The City of Twin Falls will equip its employees to succeed.
Importance: Updating the addresses ensures that the critical responders will reach the public as
quickly as possible.
Calculation: Total time/total tickets
122
Results: Total#of days to update the GIS infrastructure.
Provide CAD Address Updates to GIS and Create Mapping
Tools within 30 Days
50.00
40.00
30.00 30.00
20.00 22.08 23.31
10.00
0.00
#of Days
■FY 18-19 ■FY 19-20 FY 20-21 ■FY 21-22 FY 22-23 FY 24 Target
4) 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
20 MMM,
15 16.54
10 12.79 11.73 11.18 / 8.8
7.20
5
0
#of Days
■FY 17-18 ■FY 18-19 FY 19-20 ■FY 20-21
FY 21-22 FY 22-23 ■FY 24 Target
123
Expenditure by Category - Information Technology
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 10 10 11 11 12 1
Expenditure
Category
Personnel $1,020,714 $1,071,374 $1,222,472 $1,344,805 $1,541,031 14.59%
M&O $1,037,285 $1,029,588 $1,271,314 $1,573,231 $1,583,869 0.68%
Capital $1,089,613 $546,607 $381,374 $234,552 $256,140 9.20%
Transfer 1 $6,5291 $6,5931 $6,9311 $8,9421 $9,1201 1.9991C
Subtotall $3,154,1401 $2,654,1621 $2,882,0911 $3,161,5301 $3,390,1611 7.23%
Expenditure by Category
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The increase in Personnel includes addition of an Information Security Engineer.
• The increase in M&O includes additions for Training and Software.
• Capital: $102,800-Computer Replacement $20,000- IS2 Building Maintenance
$ 40,000-Security Cameras $15,910-Cubicles, New Position Equipment
$ 28,000- Rack Server Replacement $17,500- Printer Replacement
$ 20,650- Repeater Replacement $11,280-Aerial
124
City of Twin Falls
Departmental Summary and Description
Police Department
Department Description:
In serving the citizens, community, and visitors of Twin Falls, the police department 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. (SC1)
• Develop and maintain systems designed to increase the efficiency of all three Divisions within the
Police Department.
• Emphasize the department's social media platforms to facilitate improved communication with the
public better.
• Provide and enhance the service capabilities of the organization,increasing the satisfaction of both
internal and external customers.
Fiscal Year 2023-2024 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.
• Continue to develop a well-trained and experienced workforce dedicated to serving our community.
• And as always, continue to provide excellent customer service,professional law enforcement, and
crime prevention.
Fiscal Year 2023-2024 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.
• 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
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.
125
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 2022-2023 Accomplishments:
• After receiving a substantial increase in 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 our profession's increasing demands and provide in-house
instruction and external training to dozens of employees in critical disciplines.
• The successful purchase of 15 replacement plate carriers for the SWAT team.
• The successful purchase of 21 red dot pistol optics (RDS) and new holsters for the firearms cadre
and the SWAT team. This is the initial phase of transitioning the entire department to RDS optics.
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 SC1.1: 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.
126
Achieve at Least a 45% Clearance Rate for Crimes
Reported as "Group A" Offenses
60.0%
49.1% 48.6% 45.7% 45.0%
40.0% 40.0% 38.3%
20.0% 7
0.0%
Clearance Rate
■2018 ■2019 2020 _ 2021 2022 FY 24 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 SC1.4: 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
60.0% 58.0% 60.0% 53.2%PO _ °
40.0% 37.0%
45.0% 50.0/
20.0%
0.0%
Delivery Success Rate
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
3) Performance Measure: Achieve at least a 23%completion rate from all crime victims' surveys
using the"Spider Tech" survey system.
Strategic Goal SC1.4: 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.
127
Achieve at Least a 23% Completion Rate from all Crime
Victims' Surveys
30%
20% 20% 20%
10% 5%
0%
Completion Rate
■FY 18-19 ■FY 19-20 FY 20-21 _FY 21-22 FY 22-23 FY 24 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 SC1.4: 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
4.2 4.3
4.0
3.0
Rating
■FY 18-19 ■FY 19-20 ■FY 20-21 ■FY 21-22 ■FY 22-23 ■FY 24 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 SC1.1: 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.
128
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 ■2022 ■FY 24 Target
Expenditure by Category - Police
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 97 97 97 101 101 0
Expenditure
Category
Personnel $9,213,870 $9,838,954 $9,861,464 $11,233,015 $11,713,549 4.28%
M&O $667,258 $691,158 $874,012 $820,787 $907,493 10.56%
Capital $446,520 $256,641 $400,654 $562,595 $451,126 -19.81%
Transfer 1 $98,797 $99,824 $104,714 $133,694 $136,541 2.13%
Subtotall $10,426,4461 $10,886,5761 $11,240,8441 $12,750,0911 $13,208,7091 3.60%
Expenditure by Category
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0 LLL
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in M&O includes various additions;the largest being for AXON Contracts,Travel,Training,
Fuel,and Repair/Maintenance.
• Capital: $307,388-Patrol Vehicles(4) $17,000-Patrol Equipment
$ 45,000-Red Dot Optics and Holsters $12,000-Automatic License Plate Cameras(4)
$ 30,000-Traffic Motorcycle $ 8,638-Patrol Division Smartphones
$ 17,500-Off-Site Evidence Building $ 7,000-SWAT-Sniper Rifle Replacements(2)
Interior Improvements $ 6,600-Drone
129
Expenditure by Category - Seizures and Restitution
FY 2020 FY 1021 FY 1011 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M& O $5,326 $3,203 $24,892 $25,000 $41,800 67.20%
Capital $8,045 $13,526 $50,200 $41,000 $21,700 -47.07%
Transfers 1 $0 $0 $0 $0 $01 0.00%
Subtotall $13,3711 $16,7291 $75,0921 $66,0001 $63,500
Expenditure by Category
$60,000
$50,000
$40,000
$30,000
$20,000
$10 0 ILL
$0 A�
2020 2021 2022 2023 2024
■Personnel ■M &0 Capital ■Transfers
Comments:
• The increase in M&O includes addition of the Annual Fee for
GrayKey&Axiom.
• Capital: $19,500- K9 Replacement
$ 2,200-Computer Replacement
130
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. (101)
• Answer 911 and non-emergency calls in a prompt,efficient, and professional manner and dispatch
the appropriate response. (SC1)
• Provide meaningful and professional work experiences that encompass our values and support our
employees. (IO2)
• Achieve organizational excellence through continued training and department development. (SC I)
Fiscal Year 2023-2024 Objectives:
• Hire and maintain all authorized positions to provide an excellent level of service to our growing
community. (I01.1.1)
• Reach State and National standardized levels of training and certification in Communications.
(SCI.1.1)
• Prepare a five-year maintenance schedule that meets (NENA/APCO) national standards for an
Emergency Communications Center. (101.1.1)
Fiscal Year 2023-2024 Budget Highlights:
• Hire an Assistant Communications Director to assist in building the Emergency Communications
Center that we want for the citizens of Twin Falls and our First Responders.
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 2022-2023 Accomplishments:
• Employees handled approximately 130,000 phone calls within the prior year, with approximately
22,000 being 911 emergencies. (SC 1.1.1)
• Complete hardware refresh of the 911 phone system, which was approximately seven years old.
(101.1.1)
• Started the process of having direct CAD connections to our backup Emergency Communication
Center(SIRCOMM). (SC1.2.2)
131
• Continuing the process of using a national standard Emergency Fire and Emergency Medical
protocol system of dispatching. (IO1.4.3)
Expenditure by Category - Communications Center
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 13 13 13 13 14 1
Expenditure
Category
Personnel $1,058,875 $1,088,502 $1,191,995 $1,216,020 $1,424,722 17.16%
M&O $59,751 $60,505 $60,889 $111,677 $148,577 33.04%
Capital $124,942 $168,740 $0 $0 $2,875 ***
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $1,243,5681 $1,317,7471 $1,252,8841 $1,327,6971 $1,576,174 18.71%
Expenditure by Category
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000 1 L4
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in Personne includes addition of an Assistant
Communications Center Manager.
• The increase in M&O includes additional NCIC User/Access Fees.
• Capital: $2,875- New Position Equipment
132
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. (IO2)
• 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. (SC1)
• Continue the development and training of Twin Falls Fire and Rescue confined space/high angle
technical rescue special operations team. (SC 1)
• Continue developing and training Twin Falls Fire Department personnel for enhanced emergency
medical response. (SC1)
• Provide fire safety through public education throughout the community. (SC 1)
• Provide fire prevention through plan reviews, and business inspection programs throughout the
city. (SC1)
• Develop regional training partnerships to enhance mutual aid and automatic aid agreements to unify
operational strategies and goals. (SC I)
• Design EMS response criteria to maximize effectiveness for patient outcomes and utilization of
City and regional resources. (SC I)
• Develop performance measures to support the strategic plan and priority-based budgeting goals
and objectives. (SC 1)
Fiscal Year 2023-2024 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)
133
• 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. (SC1,SCL 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)
• 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,IO2.1,
IO2.1.2, IO2.1.3)
Fiscal Year 2023-2024 Budget Highlights:
• Potential Captain Promotions,Driver Promotions,New Firefighter Testing, and Hiring
• Completion of construction and staffing of new Fire Stations 2 and 3.
• Training Facility construction and making it fully operational. — (Tower, Training Props, and
Construction of Training Building)
• Deputy Chief to attend choice Fire Training.
• Northwest Leadership Conference in Portland for Fire Chief,and three 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
• Increased Funds for Mental Health&Awareness Training and Overtime for Firefighters.
• 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 Banquet and 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 Defibrillators AED's (except the
police department)
• Gym Equipment and Annual Maintenance Fees for Fire Stations 1,2, 3
• Training Supplies,PPE,Propane,and General Maintenance for our Training Facility
• Training Facility Maintenance—Training Facility
• General Building Repairs and Maintenance Costs for all Fire Stations
• Equipment Repairs for all Fire Department Apparatus,Fire Hose Replacement, Engine 3 Rebuild
• Fire Station 1 Roof Replacement(2024 Capital Improvement)
• Apparatus Ball Intake Valves (2024 Capital Improvement)
• Combat Ready 1 3/4 Hose (2024 Capital Improvement)
• Nozzles(2024 Capital Improvement)
• Engine 3 Engine Rebuild(2024 Capital Improvement)
• Fire Department Equipment(2024 Capital Improvement)
• Type 6 Brush Truck Fire Apparatus(2024 Capital Improvement)
134
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.
• Professional response and incident stabilization to fire, rescue, medical and hazardous material
emergencies.
Fiscal Year 2022-2023 Accomplishments:
• New Deputy Chief Position and Promotion(Mitchell Brooks) (SCI, SCLI, SC1.1.1, SC1.3)
• Fire Marshal Recruitment and Hiring(Gabriel Hammett) (SC1, SCLI, SC1.1.1, SC1.3)
• Battalion Chief Promotion (Corey Beam), Captain Promotion (Jeff Miller), Driver Promotion
(Kody Lewin) (SC1, SC1.1, SC1.1.1, SC1.3)
• New Training Officer in place in the Training Office — Captain Jesse Bowman (SCI, SCI.1,
SC1.1.1)
• Two New Firefighter Hires (SCI, SCI.I, SC1.1.1., SC1.3)
• Completion and staffing ofFire Station 2. Construction of Fire station 3. (SCI, 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 completed airport hot drill training. (May 2023)(SC1, SC1.1, SC1.1.1)
• Fire Chief Kenworthy and Deputy Chief Mitchell Brooks attended Idaho State Fire Chief's
Conference in Sun Valley,Idaho. (May 2023)(SC1, SC1.1, SC1.1.1)
• Training Officer Jesse Bowman attended the 2023 FDIC conference. (April 2023) (SCI, SC1.1,
SC1.1.1)
• Four Fire Admin Personnel attended the Northwest Leadership Conference in Portland (March
2023) (SCI, SCI.1, SC1.1.1)
• Fire Personnel attended fire department related trainings at Graveyard of the Pacific Fire Seminar,
ALERT Training, SIFA (Southern Idaho Fire Academy), Treasure Valley FOOLS, National Fire
Academy, International Association of Arson Investigation Idaho Chapter Annual Conference,
Hazardous Materials Training, etc. (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 I I 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. (SC1, SCLI)
• 4th Annual Firefighter of the Year(Driver Tristan Jones), and Fire Officer of the Year (Battalion
Chief Aaron Hudson)Awards(102, 102.1,102.1.2)
• Completed Annual Fire Hose Testing, and Completed Annual Pumper Testing (SCI, SCI.I,
SC1.1.1)
• Maintenance supplies for all City-owned Automated External Defibrillator AED's (except the
police department) (SC1, SC1.2, SC1.2.1)
• Purchased EMS Supplies, for the department to run EMS calls, and AEDs for Fire Department
Apparatus(SCI, SC1.2, SC1.2.1)
• Building Repair and Maintenance Costs for all Fire Stations(SC1, SC1.1, SC1.1.1)
• Equipment Repairs for all Fire Department Apparatus and Purchase of Fire Hose Replacement.
(SCI, SC1.1, SC1.1.1)
135
• Purchased New Deputy Chief Position Equipment (2023 Capital Improvement) (SC1, SCLI,
SC1.1.1)
• Purchased Fire Equipment(2023 Capital Improvement) (SC 1, SC1.1, SC1.1.1)
• Purchased Training Facility FF&E(2023 Capital Improvement) (SC 1, SC1.1, SC1.1.1)
• Purchased Ventilation Capable Saws (2023 Capital Improvement)(SC 1, SC.1.1, SC1.1.1)
• Purchased Lunar Thermal Imagers and Accountability Software(2023 Capital Improvement)(SC 1,
SC1.1, SC1.1.1)
• Purchased Communications Systems for Special Rescue and Hazmat Situations (2023 Capital
Improvement)Encumbered from Last Fiscal Year(SC1, SC1.1, SC1.3.1, SC1.3.2)
• Conducted public fire education programs, station tours, inspections for businesses, hospitals,
nursing homes,public and private schools.
• 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: 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%
iM11W7
50%
0%
<6 min 20 sec
■FY 18-19 ■FY 19-20 ■FY 20-21 ■FY 21-22 ■FY 22-23 ■FY 24 Target
2) Performance Measure: Priority moderate risk suppression responses, staffed with a minimum of
19 firefighters within 10 minutes 90%of the time.
136
Strategic Goal SCL 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 SCL 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 SC1.1: 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.
Priority BLS medical response staffed with a min. of 2
EMT's within 6 mins 90%of time
100%
5
50%
o u 0 0 0
0% /
>6 min 20 sec
■FY 18-19 Pr FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
137
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.
Expenditure by Category - Fire
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 47.5 47.5 47.5 48.5 48.5 0
Expenditure
Category
Personnel $4,990,299 $5,099,375 $5,497,016 $5,838,990 $6,312,965 8.12%
M&O $397,436 $400,079 $445,824 $502,623 $560,155 11.45%
Capital $380,174 $2,854,370 $4,741,743 $757,610 $1,501,862 98.24%
Transfer $13,187 $13,317 $13,999 $18,062 $18,422 1.99%
Subtotal $5,781,0961 $8,367,1421 $10,698,5821 $7,117,2861 $8,393,4051 17.93%
Expenditure by Category
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in M&O includes additions for Fuel, Utilities,Training, and Repair/Maintenance.
• Capital:
$650,100- Fire Station 2- Lease Payment $30,000- E3 Engine Rebuild
$308,000- Fire Station 1- Roof Replacement $25,000- Nozzles
$200,000- Fire Apparatus-Type 6 Brush Truck $21,238-Apparatus Ball Intake Valves
$197,604- Fire Truck Lease Payments $20,000- Fire Department Equipment
$ 49,920-Combat Ready Hose
138
City of Twin Falls
Departmental Summary and Description
Building Safety Department
Department Description:
The Building Safety Department (BSD) is a resource of highly trained safety professionals who serve the
City of Twin Falls community. We are dedicated to ensuring minimum Fire,Life and Safety requirements
as established by the International Codes are followed and in compliance with current adopted codes. BSD
verifies building safety through the review and issuance of required building, mechanical, electrical, and
plumbing permits. BSD performs the necessary inspections throughout all phases of the construction
process to verify compliance. The Department's service also includes plan review for Planning/Zoning for
all residential applications. 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:
• Continue to Ensure Fire, life, Safety and accessibility measures for the community, including first
responders,by monitoring building construction projects and facilities for compliance with adopted
applicable building codes(SC 1) (AC2.2)
• Consistently provide a high level of service to the community by creating a partnership. (RC 1)
(I102.1)
• Continually improve processes and update technology to be more efficient and user friendly for our
customers(101, SC 1.1 and RC 1)
• Increase the knowledge, skills, and abilities of Department staff through continuing education and
cross training(SC 1 and 101.3)
• Continue ongoing education to inform residents and the building community about building permit
requirements and expectations. (LC 1)
• Work to improve the building inspection and plan review consistency through regular contact and
cooperation with peers in other jurisdictions and agencies (SC 1)
• Utilize the Building Advisory Group to help critiques and monitor BSD operation procedures,
policies and expectation for the contracting/development community(101.1) (RC 1)
• Strive to make our policies,procedures and requirements accessible and understandable to
include posting on the City web site. (RC 1.1.3)
• Abatement of dangerous or unsafe buildings by working to have abandoned or unsafe structures
properly secured or demolished to limit the public threat all the while continuing to support
revitalization of historic structures. (EC 1.3) (PC2.1)
Fiscal Year 2023-2024 Objectives:
• Complete set up and implementation of City works permit tracking system and permit portal within
the City of Twin Falls web site. To include creating a transparent portal for permit inquires,
applying for permits, scheduling inspections for Building, Fire, Mechanical, Plumbing and
Electrical. For all type of BSD permits. Overall goal is to have planning/zoning and engineering
divisions create same. (Currently completing commercial phase implementation) (RC 1.1.3)
• Continue to support and implement One-City Philosophy into BSD along with Core Values. This
is a critical step for creating the team approach and embracing one city values. (I101.4)
139
• Idaho Association of Building Officials(Southcentral Chapter)Maintain membership and become
leaders within this chapter to improve consistency and connection within surrounding jurisdictions.
• Review and establish current permit fees in accordance with International Code Council building
valuation table.
• BSD monthly and yearly reporting process to be streamlined with city works and associated
software.
• Re-establish Building Advisory Group. This includes the appointment by the City Mayor of 9
members in accordance with adopted city policies and current state rules.
• Working with owners/developers of large buildings to create an appropriate safe and allowable
convention type center for large gathering of persons. (PC2.1)
• Focus on new staffing obtaining the necessary certifications to perform their duties and
continuing to support staff for maintaining the current certifications.
Fiscal Year 2023-2024 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
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 2022-2023 Accomplishments:
• BSD Residential permit portal is now online and allows customers to submit applications,make
payments, schedule inspections, check the status of an application or inspection,pull permits, and
make renewals.
• Hired new senior building inspector, combination building inspector, permit specialist, and fire
marshal. Established connection and enforced city core values for working with internal and
external staff to create healthy working environment Work to improve the building inspections
profession through regular contact and cooperation with peers in other jurisdictions and agencies
(SC 1)
• Focus on new staffing obtaining the necessary certifications to perform their duties and
continuing to support staff for maintaining the current certifications.
• City of Twin Falls web site enhancement and implementation of critical policy/procedures.
• Created construction tip sheets for typical construction questions and or interpretation and posted
on web site for easy access to homeowners, contractors, developers, other jurisdictions and
professionals. (This creates consistency and sets expectations for minimum code development)
140
Performance Measures:
1) Performance Measure: Maintain 10-15 building inspections per day per inspector.
Strategic Goal SC1.1: The City will be a public safety leader and EC1.3.1: 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
IWF
20 4.69 15 16.14 15.00'
10 10.66
0
#of Inspections/Day/Inspector
■FY 18-19 FY 19-20 FY 20-21 FY 21-22 j FY 22-23 FY 24 Target
2) Performance Measure: Maintain 10-15 mechanical/electrical/plumbing inspections per day per
inspector.
Strategic Goal SC1.1: The City will be a public safety leader and EC1.3.1: 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.
141
Maintain 10-15 MEP Inspections/Day/Inspector
15 15.00 15.00
11.90
10 7.78 9.48
5 4.51
0
#of Inspections/Day/Inspector
■FY 18-19 ■FY 19-20 FY 20-21 _ FY 21-22 FY 22-23 FY 24 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 SC1.1: The City will be a public safety leader and EC1.3.1: 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.
142
Expenditure by Category- Building Safety Department
FY 2020 FY 2021 FY 1022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 8.5 9.5* 9.5 9.5 8.5 -1
Expenditure
Category
Personnel $730,781 $837,471 $854,957 $955,518 $919,811 -3.74%
M&O $19,085 $18,681 $55,550 $52,400 $50,000 -4.58%
Capital $33,024 $25,979 $21,464 $30,000 $58,352 94.51%
Transfer $9,8661 $9,9271 $10,4351 $13,4641 $13,733 1.99%
Subtotal $792,7561 $892,0581 $942,4061 $1,051,3831 $1,041,896
Expenditure by Category
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• The decrease in Personnel results from removal of a Building Inspector
position.
• Capital: $33,352- Inspection Vehicle
$25,000- Permit Tracking Software
*In addition to 8.5 budgeted positions, a full-time Building/Mechanical
Inspector was added halfway through FY 2021.
143
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 city's
employees, citizens, and visitors.
Major Goals:
• To provide safe, clean, and operable facilities for internal and external customers. (SC2)
Fiscal Year 2023-2024 Objectives
• Conduct building audits to determine a schedule of repairs, services, or replacements needed for
mechanical systems. (SC2.1.1)
• Create a list of tools and equipment that will need to be replaced within the next 5-10 years.
(IO 1.2.1)
Fiscal Year 2023-2024 Budget Highlights:
• City Hall,police administrative building,public safety operations buildings,and the employee gym
are consistently clean and well maintained.This year and in the upcoming years,additional staffing
will be added increasing the usage,wear,and tear on all buildings.Conducting a list of capital items
will provide a budgeting tool for future needs.
The Outcomes of our Investment will be:
• Planned repairs and maintenance that protect the investment of public money.
• The list of capital items will allow the planned replacement of needed tools and equipment.
Fiscal Year 2022-2023 Accomplishments:
• Purchased carpet cleaning equipment for City Hall and Public Safety to be performed in-house.
(I01.2.1.)
• Saved money by learning to replace toilet sensors and water filters. (101.1.1)
• Replaced the vacuum head rollers to increase the life of the vacuums. (101.1.1)
144
Expenditure by Category - Custodial
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 1.5 1.5 1.5 1.5 2 0.5
Expenditure
Category
Personnel $104,244 $114,368 $119,304 $106,345 $144,814 36.17%
M&O $33,158 $51,262 $55,708 $29,840 $43,600 46.11%
Capital $0 $0 $0 $17,016 $44,459 161.28%
Transfer 1 $0 $0 $0 $0 $01 0.0051,
Subtotall $137,4021 $165,6311 $175,0121 $153,2011 $232,873 52.01%
Expenditure by Category
$150,000
$100,000
$50,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The increase in Personnel includes addition of.5 FTE for a Custodian
split with the Airport.
• The increase in M&O includes additional Repair/Maintenance costs.
• Capital: $17,000-City Hall -Water Softener
$15,098-Council Capital - HVAC-CH Training Room
$12,361-City Hall -Walking Pad for Roof
145
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. 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(I01).
• 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(ACI,EC2).
• To support economic development opportunities(PC I).
• Monitor traffic control and provide transportation planning,design, and implementation(AC2).
Fiscal Year 2023-2024 Objectives:
• Create Standard Operating Procedures (SOP)within the Department to ensure new employees are
familiar with City processes (I01.1).
• Create a design manual of standards for development
146
• Continued support of zone maintenance
• Shoshone Falls grade reconstruction.
• Hankins pressure zone support
• Stadium and Sunrise sidewalk construction
• Shoshone Street reconstruction near bridge
• Wendell sidewalk oversight
• Update of sidewalk master plans
• Creation of an infrastructure permit process for engineering
Fiscal Year 2023-2024 Budget Highlights:
• Replacement of a broken Plotter to provide maps and plans to all City Departments.
• Utilizing Street Impact Fees to design and construct a round-a-bout at the corners of
Filer/Martin/Wendell Street
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 2022-2023 Accomplishments:
• Settlers and Perrine Point Pressure Irrigation ponds were lined(EC2.1).
• Pressure Irrigation Master Plan was completed(EC2.1).
• Water System Facilities Plan was completed(EC2.3).
• Transportation Master Plan was completed(AC 1.1).
• Several Sidewalk Improvement projects were completed including Madrona Street Council
directed project(AC1.2).
• Updated Request for Qualifications(AC 1.1)
• Pressure Irrigation Station completed at Muni Golf course.
• Round-about-concept design for Martin/Filer/Wendell intersections (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.
147
Calculation: #of Plans up to date/#of total plans
Results: 3 of 5—The current master transportation plan is in the final stages of acceptance
currently scheduled for the November 28t'Council Meeting. We finalized the water master plan
and pressure irrigation master plan this year.
2) Performance Measure: Provide public outreach to private developer stakeholders annually.
Strategic Goal PC1.1: 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: 1 meeting was held with the development community on 2/7/23.
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, updated in May 2023.
148
Expenditure by Category - Engineering
FY 2020 FY 2021 FY 1011 FY 2023 FY 2024 FY 2014
Actual Actual Actual Budget Adopted Change
FTE 14.25 14.25 14 14 14 0
Expenditure
Category
Personnel $1,593,365 $1,590,163 $1,320,593 $1,666,738 $1,636,619 -1.81%
M&O $72,233 $43,379 $110,533 $152,572 $127,786 -16.25%
Capital $23,036 $411 $24,689 $3,020 $28,000 827.15%
Transfer 1 $17,8191 $17,994 $18,916 $24,4061 $24,892 1.99%
Subtotall $1,706,4521 $1,651,9461 $1,474,731 $1,846,7361 $1,817,297
Expenditure by Category
$1,800,000 Iz-
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The decrease in M&O results mainly from a reduction in Professional Services.
• Capital: Plotter-$28,000
149
City of Twin Falls
Departmental Summary and Description
Parks Department
Department Description:
The Parks Department is responsible for the care and maintenance of 1,500 acres of open space in over 80
public areas, including parks, playgrounds, the city pool, splash pads, golf course, sports fields, parking
lots,and landscape areas throughout the community.These spaces provide outdoor recreation opportunities
that are accessible to persons of all ages and abilities,enhancing their quality of life.
Major Goals:
• Provide and maintain facilities that support healthy lifestyles through the implementation of the
Parks and Recreation Master Plan. (HC 1)
• Maintain safe public facilities and parks. (SC2)
• Expand and connect trails to address bicycle and pedestrian demands. (AC 1)
• 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. (RC 1)
• 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. (HC 1)
• Identify and make plans to acquire property for a community park, as defined by the Parks &
Recreation Master Plan. (HC 1)
• Develop and implement a capital improvement plan for desired amenities to existing parks and
recreation facilities. (HC 1)
• 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. (HC 1)
Fiscal Year 2023-2024 Objectives:
• Identify and complete maintenance projects on the canyon rim trail and Auger Falls by August.
(AC2.3.1)
• Purchase replacement equipment(HC 1.1.3)
• Work with Streets Department to identify and complete parking lot maintenance projects by
September(HC1.1.3)
Fiscal Year 2023-2024 Budget Highlights:
• To provide daily maintenance and care for 1,500 acres of parks and outdoor spaces.
• Continue work on facility enhancement projects budgeted in FY 23
• Begin work on Vista Bonita Park expansion funded by State and Local Fiscal Recovery Funds
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.
150
• To ensure the efficient and resourceful maintenance of parks and other City properties.
Fiscal Year 2022-2023 Accomplishments:
• Received the Arbor Day Tree City USA designation for the 25th consecutive year through the
National Arbor Day Foundation(EC 1.4.1)
• Continued Zone Maintenance on City owned parking lots(HC1.1.3)
• Continued work on Facility Enhancement Plans (HC 1.1.4)
• Completed ongoing Trail Enhancement work, including fence repair and slurry seal(AC2.3.1)
• Began Facility Enhancements at Sunrise and Harrison Parks(HC1.1.4)
• Began construction on Poleline/Eastland Trailhead. (AC2.3.2)
• 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 4,500 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
6,000 4MEW
4,000 4,047 4,782 4,638 4,500
2,782
2,000
#of Scheduled Events
■FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
2) Performance Measure: Maintain asphalt trails.
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 trails supports healthy lifestyles and provides a safe and clean
environment for citizens and visitors of Twin Falls to recreate and enjoy.
151
Calculation: #of miles asphalt trails
Results: The City has maintained 26.88 paved and dirt miles of canyon rim trails for the previous
3 fiscal years.
Expenditure by Category - Parks
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 12.67* 12.67 12.67 12.67 12.67 0
Expenditure
Category
Personnel $1,168,322 $1,312,805 $1,338,354 $1,443,041 $1,480,887 2.62%
M&O $233,052 $260,585 $310,397 $306,200 $354,874 15.90%
Capital $406,504 $541,907 $513,007 $1,011,000 $756,967 -25.13%
Transfer $39,687 $40,077 $42,131 $54,359 $55,442 1.99%
Subtotall $1,847,5651 $2,155,3741 $2p2O3,8881 $2,814p6001 $2,648,171 -5.91%
Expenditure by Category
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$ 00,000
L-L L LIL Li Li
$200,0$00
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in M&O includes additions for Fuel, Utilities, Repair/Maintenance, and Downtown
Landscaping taken over from the URA.
• Capital: $250,000- Parking Lot Maintenance $ 36,000-Trail Maintenance
$210,000-Canyon Rim Trail Connection $ 10,000- Donation Support
$162,540- 16' Rotary Mower $ 10,000-Truck Plow/Blade
$ 75,292- F-350 Service Truck $ 3,135- Utility Trailer
*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.
152
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. (HC 1)
• Continue to collaborate with different entities in the community to promote a healthy lifestyle.
(HC 1)
• Continue to expand existing and add new programs. (HC 1)
Fiscal Year 2023-2024 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 2023-2024 Budget Highlights:
• Continue to replace outdated and broken athletic equipment
• Continue to replace and repair dugouts and backstops on softball fields
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 2022-2023 Accomplishments:
• Replaced outdated and broken athletic equipment(HC 1.1.3)
• 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 score sheds Harmon,Frontier and Oregon Trail(HC 1.1.3)
• Completed replacement of backstops at Oregon Trail and Frontier Park(HC 1.1.3)
• Installed netting over batting cages at Oregon Trail(HC 1.1.3)
153
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 6t'to 8t'grade, school age 9t'to
12', adult sports and 55+
Results: #of Programs offered in each age group.
#of Programs for Recreational Opportunities in all Age
Groups
20
15
10 1
5
0 0� 00 oOVo I I J
Ages 0-3 Ages 4-5 Ages 5-15 Ages 16-19 Ages 19-55 Ages 55+
0 2019 L!2020 W 2021 0 2022 0 2023 12024 Target
2) Performance Measure: Advertise all programs through a quarterly email to all customer profiles.
Strategic Goal HC 1.2: 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.
154
Advertise all Programs through a Quarterly Email to all
Customer Profiles
60,000
40,000
41,967 45,000
20,000 24,005
9,176
13,006 17,008
#of Emails Sent
0 2019 0 2020 0 2021 0 2022 2023 2024 Target
3) Performance Measure: Provide established core programs.
Strategic Goal HC 1.2: 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
Volleyball �
o -
Soccer
1,803
Baseball/Softball
2,475
Football 9114
Basketball
- 500 1,000 1,500 2,000 2,500 3,000 3,500
.J 2019 .J 2020 12021 J 2022 12023 12024 Target
155
Expenditure by Category- Recreation
FY 2020 FY 2021 FY 1011 FY 2023 FY 2024 FY 2014
Actual Actual Actual Budget Adopted Change
FTE 4.33 4.33 4.33 4.33 4.33 0
Expenditure
Category
Personnel $458,314 $500,086 $507,861 $586,374 $604,907 3.16%
M&O $178,288 $205,514 $238,305 $261,186 $260,556 -0.24%
Capital $31,852 $25,570 $33,776 $50,000 $50,000 0.00%
Transfer 1 $6,6041 $6,6691 $7,0111 $9,0461 $9,226 1.99%
Subtotall $675,0581 $737,8391 $786,9531 $906,6061 $924,689 1.99%
Expenditure by Category
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000 LI
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• Capital: $25,000- Program Equipment
$25,000- Facility Maintenance
156
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. (HC 1)
Fiscal Year 2023-2024 Objectives:
• Continue to try to acquire FY 23 budgeted maintenance equipment for the golf course. (HC 1.2.2)
• Continuing to make improvements to the facility. (HC1.2.2)
Fiscal Year 2023-2024 Budget Highlights:
• No projects or purchases were funded this year.
The Outcomes of our Investment will be:
• It is important that the City continue to invest in this facility to ensure continued improvements to
this asset.
Fiscal Year 2022-2023 Accomplishments:
• Ordered budgeted maintenance equipment. (HC1.1.3)
157
Expenditure by Category- Golf
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 0.25 0 0 0 0 0
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M& o $0 $0 $0 $0 $0 0.00%
Capital $124,987 $139,624 $25,887 $57,865 $0 -100.00%
Subtotal $124,9871 $139,6241 $25,8871 $57,865 $0 -100.00%
Expenditure by Category
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
9
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital
158
Expenditure by Category- Capital Improvement Fund
FY 2010 FY 1021 FY 1022 FY 1023 FY 1024 FY 2024
Actual Actual Actual Budget Adopted Change
General Fund $2,596,419 $4,586,128 $6,164,848 $2,803,810 $3,555,181 26.80%
Miscellaneous $435,652 $128,772 $108,591 $156,400 $3,782,426 2318.43%
Total Capital $3,032,071 $4,714,900 $6,273,439 $2,960,210 $7,337,607 147.87%
Transfers $1,177,287 $798,904 $501,223 $730,000 $4,101,500 461.85%
Subtotall $4,209,3581 $5,513,8041 $6,774,6621 $3,690,2101 $11,439,107 209.99%
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
2020 2021 2022 2023 2024
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 2024 Miscellaneous includes$2,028,460 for SLFRF Projects,
$1,329,619 for a Pilot Transit System, $420,607 for Contingency, and
$3,740 for Public Art.
159
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 2023-2024 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 2024 we will have
TransMap drive the city for the third time and use the data collected to guide our Zone maintenance
and reconstruction efforts. (AC2.1.2)
160
• 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. (I01.1)
• 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 2023-2024 Budget Highlights:
• Continue our Zone maintenance program. In 2024 we will be in Zone 4 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 2022-2023 Accomplishments:
• Completed Zone 3 of our Zone maintenance program. This program includes Chip Seal,Fog Seal,
Slurry Seal,and Friction Seal. (AC2.1.1)
• Reconstruction of Orchard Dr. from Blue Lakes Blvd.to Madrona St. (AC2.1.2)
• Milled and repaved Atlantic St. from Pheasant Rd.to Sevensprings Ave. (AC2.1.2)
• Milled and repaved Main Ave. S from Kimberly Rd. to Nevada St. E(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 Kasel project. (AC2.2)
• Added sidewalk on Elm St. from 1 I'Ave E to Alley(AC2.2)
161
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 95.72/
64.81 5 71.5 77.4
50
0
#of Miles
■ FY 18-19(Zone 7) ■FY 19-20(Zone 8) ■FY 20-21 (Zone 1)
f FY 21-22 (Zone 2) ■FY 22-23 (Zone 3) ■FY 24 Target(Zone 4)
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.Miles in each Zone are shown.
Signs Maintained in each Completed Zone
1,500
1,000 1,127 1,035
807 750 807
500 580
#of Signs
■FY 18-19(Zone 4) FY 19-20(Zone2) FY 20-21 (Zone 1)
■FY 21-22 (Zone 2) FY 22-23 (Zone 3) FY 24 Target(Zone 4)
162
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
227.3 213.1
200 170.5 170.0 171I 175.
100 __:77
0
#of Streets
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
163
Expenditure by Category-Street
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 16 16 16.33 16.33 16.33 0
Expenditure
Category
Personnel $1,257,458 $1,273,661 $1,387,297 $1,579,524 $1,595,714 1.02%
M&O $489,414 $466,942 $511,991 $576,660 $592,900 2.82%
Capital $5,849,401 $4,795,774 $2,893,810 $4,404,782 $4,310,684 -2.14%
Transfer $400,995 $407,152 $427,157 $491,168 $506,213 3.06%
Subtotall $7,997,2681 $6,943,5291 $5,220,2541 $7,052,1341 $7,005,511
Expenditure by Category
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,0000
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
•The increase in M&O includes additions for Fuel, Utilities,and Signing.
• Capital:
$1,900,000-Seal Coating-Zone 4 $ 100,000-LIDAR Truck Pavement Scan
$ 721,000-Road Maintenance&Overlays $ 67,980-Signal Upgrades-Flir Infrared Cameras
$ 605,000-Reconstruction-11th,Addison (Design) $ 58,591-F-450 Pickup
$ 232,659-Hot Patch Truck $ 49,640-Skid Steer
$ 210,730-10-Wheel Dump Truck $ 42,859-Hyster Forklift
$ 160,000-Sidewalk Construction Projects $ 7,725-Signal UPS
$ 150,000-Sidewalk Match Program $ 4,500-Computer Replacement
164
Expenditure by Category- Street Lighting
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $306,302 $308,722 $325,171 $355,000 $370,000 4.23%
Capital $135,370 $63,091 $81,477 $70,000 $115,000 64.29%
Transfer 1 $23,7931 $23,8871 $25,0951 $28,1471 $29,005 3.05%
Subtotall $465,4651 $395,7001 $431,7431 $453,1471 $514,005 13.43%
Expenditure by Category
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The increase in M&O includes additional funds for Electric.
• Capital: $70,000- LED Retrofits/Improvements
$45,000-Street Luminaire Replacement Program
165
Expenditure by Category - Library
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $1,794,611 $1,904,240 $1,998,665 $2,080,486 $2,153,903 3.53%
Capital $25,304 $60,177 $0 $130,000 $118,000 -9.23%
Transfer $0 $0 $01 $0 $01 0.00%
Subtotal 1 $1,819,9151 $1,964,4161 $1,998,6651 $2,210,4861 $2,271,903 2.78%
Expenditure by Category
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000 ILI
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• Capital: $50,000- Front Entrance Repair
$49,000- Boiler Pump Skid Replacement
$10,000-Glycol Chemical Add
$ 9,000- HVAC VAV Box Controllers
166
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.
Air Service Developments and Conditions:
Just a few short years ago the community was experiencing 3 daily flights to Salt Lake City on Delta
Connection(SkyWest), and one daily flight to Denver, CO on a United Express (SkyWest) flight. Since
that time, we've experienced the suspension of the United route to Denver and the reduction in flight
frequency to the Delta hub in Salt Lake. Twin Falls,like many small air service markets, fell victim to the
lingering effects of the pandemic and a mounting pilot shortage in the regional airline industry.
At the time of this writing(May 2023)the community is receiving a single daily flight to Delta's Salt Lake
City hub airport. In order to maintain the flight, SkyWest had required the flight be underwritten with a
Minimum Revenue Guarantee(MRG). The City and County have been funding revenue shortfalls on the
flight since January of 2022 to present. The airport has utilized the help of Volaire Aviation,an air service
consulting firm, to develop market studies and targeted airline specific documents to aid in our efforts to
improve existing Delta service and recruit other airlines.
The significant value of air service as an economic engine to our community and the region is undeniable.
It is with this understanding and sense of urgency that the Airport and the City and County of Twin Falls
are working with SkyWest and Delta Airlines to find ways to build back our air service market, and in
doing so,move away from airline subsidies and improve air service conditions for our region.
Major Goals:
• Provide customer safety, security and service(AC 3.1)
• Oversee capital investment projects (AC 3.1)
• Continue efforts to improve air service (PC 3.1)
• Develop airport growth, investment, and services(PC 3.1)
Fiscal Year 2023-2024 Objectives:
• Work with our community and airline partners to help build back air service frequency from current
reductions associated with the regional airline pilot shortage. (PC 3.2.1)
• Begin environmental and design work for the upcoming main runway rehabilitation and crosswind
runway relocation(AC3.1.3)
• Design and construct the N.W.ramp rehabilitation project to extend its useful life. (AC 3.1.3)
167
• Install a powerline in the N.E.hangar area for hangar development(PC3.1.1)
• Complete upgrades to automobile security gate access systems. (SC 2.1.3)
Fiscal Year 2023-2024 Budget Highlights:
• Due to the effects of flight reductions from Delta to SLC, airport revenues have been significantly
impacted. The airport has received federal grants under recent 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 with some increases for inflationary adjustments.
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.
• Rehabilitate the N.W. ramp to extend its useful life.
• Acquire new snow removal equipment and a sweeper truck
• Improve vehicle access gate security infrastructure and hardware.
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 2022-2023 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,local,state,and federal officials to navigate the declining
level of air service and develop short term community subsidies, funded by the City& County,to
maintain air service while longer term solutions are sought and developed. (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.
168
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
1000 1101 969 967
700 883730
500
0
#of Inspections
■FY 18-19 ■FY 19-20 FY 20-21 _FY 21-22 FY 22-23 FY 24 Target
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.
169
Expenditure by Category - Airport
FY 2020 FY 1021 FY 1012 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 9.5 9.5 9.5 9.5 9.5 0
Expenditure
Category
Personnel $735,847 $816,221 $825,562 $911,200 $957,736 5.11%
M&O $306,866 $316,107 $357,585 $366,265 $413,301 12.84%
Capital $275,340 $360,774 $508,193 $173,450 $184,450 6.34%
Transfer 1 $396,6061 $437,8741 $419,4551 $470,4371 $485,827 3.27%
Subtotall $1,714,6591 $1,930,9761 $2,110,7941 $1,921,3521 $2,041,314 6.24%
Expenditure by Category
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The increase in M&O includes additions for Fuel, Utilities, and Repair/Maintenance.
• Capital: $50,000- Phase II Power- NE Hanger Area $10,000-ARFF Building Paint
$48,000-Terminal Building Plumbing Upgrade $ 6,000- Restaurant Equipment
$45,000- Landscape Upgrade $ 5,000-Terminal Furnishings
$17,450-Terminal Vestibule Flooring(3) $ 3,000-Computer Replacement
170
Expenditure by Category- Airport Construction
FY 2020 FY 1011 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $111 $39,274 $0 $0 $0 0.00%
Capital $1,766,024 $7,574,692 $1,665,492 $1,067,200 $3,300,000 209.22%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotall $1,766,1351 $7,613,9661 $1,66S,4921 $1,067,2001 $3,300,000 209.22%
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
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• Capital: $3,300,000-Construction Projects
171
Expenditure by Category - Impact Fee
FY 2020 FY 2021 FY 1022 FY 1023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Capital
Police $0 $8,000 -$1,900 $0 $0 0.00%
Fire $0 $8,000 -$1,900 $0 $0 0.00%
Street $62,936 $527,332 $430,682 $0 $0 0.00%
Parks $19,609 $81,718 46,1471 0 $0 0.00%
Transfers $0 $322,331 $0 $647,875 $650,100 0.34%
Subtotal $82,546 $947,382 $473,0291 $647,875 $650,100 0.34%
Expenditure by Category
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
-$100,000
■Police ■Fire Street Parks ■Transfers
Comments:
• Fiscal Year 2024 Transfers are Fire Impact Fees to the Capital
Improvement Fund for the Fire Station 2 Lease Payment.
172
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. There are a few new rules that are going into
effect for Lead and PFAS that we will have to deal with on the horizon. (EC2.3.4)
Fiscal Year 2023-2024 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)
• Finalize construction plans for the Hankins Pressure zone Improvements (EC2.1.1)
• (EC2.3.4)
Fiscal Year 2023-2024 Budget Highlights:
• Build our Well#5 pumphouse,pump,and piping to south reservoirs.
• Investigate key pieces of property for building or improving the PI systems and drainages.
The Outcomes of our Investment will be:
• A system that meets all regulatory requirements
• A system that runs and pumps water 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
Fiscal Year 2022-2023 Accomplishments:
• Completed the Blue Lakes Roadside Stream Project(EC2.3.4)
• Purchased new check valves for the Blue Lakes wells(EC2.3.4)
• Installed Filter on the Thompson PI Station(EC2.2.9)
173
• Upgraded the Golf Course PI Irrigation to a skid pump station. (EC2.2.9)
• Partnered with Canal Co.to install a measurement device on Grandview PI Station(EC2.2.9)
Performance Measures:
1) Maintain at least 50%water reserve during peak-day demand. (supply)
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 50% Water Reserve During Peak-Day
Demand
°
° 54% 54% 51% 51% 51%
40% 37%
20%
0%
%Water Reserve
FY 17-18 FY 18-19 FY 19-20 FY 20-21
FY 21-22 FY 22-23 ■FY 24 Target
174
Expenditure by Category - Water Supply
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 4 4 5 5 5 0
Expenditure
Category
Personnel $401,476 $424,086 $491,995 $549,077 $547,691 -0.25%
M& O $1,134,561 $1,211,904 $1,327,743 $1,426,300 $1,735,050 21.65%
Capital $300,929 $188,553 $365,887 $3,469,750 $3,568,042 2.83%
Debt $2,749,852 $9,161,389 $1,218,6371 $824,3751 $845,2501 2.53%
Transfers $2,935 $2,9641 $3,1161 $4,0201 $4,1001 1.99%
Subtotal $4,589,754 $10,988,8951 $3,407,3781 $6,273,5221 $6,700,1331 6.80%
Expenditure by Category
$10,000,000 Z _
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000 _
$3,000,000
$ ,000,000 , j -
$1,000,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfers Debt
Comments:
• The increase in M&O includes additions for Electric and Fuel.
• Capital: $3,000,000-South Well#5- Pump House, Piping
$ 186,000-South Reservoir Chlorination Unit
$ 150,000- Hankins Pump Station Upgrades
$ 100,000- PRV Flow Meters and SCADA Upgrade
$ 50,000-Tank Cleaning
$ 47,042- F-150 Service Truck
$ 20,000-Canyon Springs Pump Station -AC Unit Piping
$ 15,000-Airport Chlorination Unit
175
Expenditure by Category - Pressurized Irrigation
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $328,496 $314,904 $328,966 $374,050 $409,050 9.36%
Capital $638,639 $237,863 $228,422 $1,122,000 $678,000 -39.57%
Transfer 1 $0 1 $0 1 $0 1 $0 1 $0 1 0.00%
Subtotall $967,1351 $552,7671 $557,3891 $1,496,0501 $1,087,050 -27.34%
Expenditure by Category
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in M&O is for Electric.
• Capital: $440,000- Hillcrest Drainage Improvements
$238,000- Ensign Drainage & Piping- Engineering
176
City of Twin Falls
Departmental Summary and Description
Water Distribution
Department Description:
Water Distribution's responsibilities are to maintain the roughly 580 miles of the City's water distribution
network. This includes repairing all water breaks in sizes ranging from 1/4" 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 15,500 calls which turn into around 13,900 work orders 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 2023-2024 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 over 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 2023-2024 Budget Highlights:
• Replace water line in Main Ave./Kimberly Rd. to Nevada, and finish 11t1i Ave. East ahead of the
Street Dept projects.
• Construction assistance on parts of the Hankins Pressure Zone project.
• Bid out and construct the mainline upgrades on Locust St. and intersections of 4t'',5t'', 6ti', and Blue
Lakes for Hankins Pressure Zone Project.
• Do 5 more miles of mainline assessment and leak detection on older parts of the system.
• Retrofit old meters and end points to accurately calculate customer usage and increase revenue.
• Promote water conservation and backflow protection.
177
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
• Our metering system will stay up to date and meters will read accurately to get the most
revenue/return on our investments
Fiscal Year 2022-2023 Accomplishments:
• Continued progress with Backflow Program to maintain compliance with DEQ's requirements on
testing residential lawn sprinkling systems(EC2.3.4)
• Finished 2'phase of 11'Ave. mainline project(EC2.3.1,EC2.3.4)
• Discontinued around 30 lawn taps in our system that we don't need anymore. (EC2.3.6)
• Conducted 5 miles of mainline assessment under major ITD roadways. (EC2.3.1,EC2.3.4)
• Replacement of 1,200 old water meters and 2400 endpoints in the system(EC2.3.4)
• Design of around 6 million dollars' worth of water line replacement(EC2.3.1)
Performance Measures:
1) Replace at least 1,150 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 1,150 Meters each Year with New
Cellular-Read Meters
2,000
1,500 1,694
1,000
1,089 1,267 1,050 1,198
500
#of Meters
FY 17-18 FY 18-19 FY 19-20 FY 20-21
FY 21-22 FY 22-23 ■FY 24 Target
178
2) Turnaround time to correct water leaks within 24 hours, at least 90%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.
Turnaround Time to Correct Water Leaks within 24 Hours,
at least 90% of the Time
100/ 0100
93% 93°� 90%
80 ° 72% 73% 77%
60%
40%
20%
0%
%Turnaround within 24 Hours
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
179
Expenditure by Category - Water Distribution
FY 2020 FY 2021 FY 1022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 16 16 16.83 21.83 21.83 0
Expenditure
Category
Personnel $1,249,853 $1,317,340 $1,456,790 $2,054,510 $2,097,243 2.08%
M&O $756,931 $798,410 $763,271 $1,000,600 $1,006,600 0.60%
Capital $548,867 $540,790 $726,315 $1,580,000 $2,117,731 34.03%
Transfer $90,541 1 $91,429 1 $96,115 1 $139,816 1 $142,602 1 1.99%
Subtotal $2,646,1921 $2,747,9691 $3,042,4901 $4,774,9261 $5,364,177 12.34%
Expenditure by Category
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• Capital:
$1,295,000- Mainline Replacement $ 64,365 - F-550 Dump Truck
$ 200,000- Meter Replacement $ 32,000-ADA Ramp Replacement
$ 150,584- F-350 Service Trucks and Utility Beds (2) $ 30,000-Gate Truck Vac Replacement
$ 120,000- Mainline Assessment $ 5,640- Pictometry/Aerial
$ 115,642- F-550 Line Truck $ 4,500-Computer Replacement
$ 100,000- Lawn Tap Removal
180
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 2023-2024 Objectives:
• Incorporate the old utility resolution into the Master Rates for the City. (EC2.2.1).
• Implement a new billing approach at the fill station for unlimited usage. (EC2.2.1).
• Over the next two years,merge seasonal lawn taps into regular service lines. (EC2.3.6).
• "Audit" common area maintenance properties to assure that all accounts in a subdivision are
participating. (EC 1.3.1).
• Present Auto Pay as the preferred payment option when accounts are established. (EC2).
• Educate citizens with cellular meters about the capabilities for them to use software to monitor their
own usage. (EC2.2.4).
Fiscal Year 2023-2024 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 account 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 2022-2023 Accomplishments:
• This year, the City Council approved a shift in responsibility for residential utility services from
tenants to landlords. That change was implemented on January 1, 2023, and is being phased in as
new accounts are added. The change will have a significant impact on the number of times an
account is created as tenants move more often that properties change hands. It will also have a
dramatic reduction over time in uncollected accounts. (EC2.2).
• New penalty fees were implemented for late payments,returned checks, and shut off fees for non-
payment. The increased penalties are ensuring better compliance with City policies. (EC2.2).
181
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% 96% 95%
80% 81 M.
60% 50%A 68%
40%
20%
0%
Paperless
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
182
Expenditure by Category - Utility Services
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 9 9 9.5 5.5 5.5 0
Expenditure
Category
Personnel $592,273 $577,990 $488,479 $428,953 $446,741 4.15%
M&O $231,655 $254,075 $260,866 $270,575 $339,890 25.62%
Capital $8,396 $0 $0 $0 $6,000 ***
Transfer 1 $11,5381 $11,6511 $12,248 $0 $01 0.00%
Subtotall $843,8611 $843,7171 $761,5931 $699,5281 $792,631 13.31%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&0 Capital ■Transfer
Comments:
• The increase in M&O includes additions for Statement Processing and
Credit Card Fees.
• Capital: $6,000-Computer Replacement
183
Water Transfers
FY 1010 FY 1021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
Transfer to:
General $931,073 $937,654 $1,030,681 $1,156,417 $1,203,758 4.09%
Street $97,716 $98,097 $103,061 $115,593 $119,119 3.05%
Insurance $70,593 $73,332 $75,606 $79,459 $84,615 6.49%
Shop $75,951 $79,705 $83,516 $0 $0 0.00%
Subtotall $1,175,3331 $1,188,7881 $1,292,8641 $1,351,4691 $1,407,4911 4.15%
Expenditure by Category
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■General ■Street ■Insurance ■Shop
184
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 of the citizens of Twin Falls. (EC 1.3.1, EC1.4.3, 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)
• Look at adding stormwater inspections to new developments. (EC2.3.5)
Fiscal Year 2023-2024 Objectives:
• Keep trained all operators through education and in the field yearly.Training,gaining certifications
and advancement opportunities, promote safety and a positive work environment. (I01.2.1,
IO 1.4.3,IO 1.4.5)
185
• Use CIPP(Cured in place pipe)as a form of improvements,adding funds for CIP moving forward.
Improve 20-line segments downtown with this process. (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. Replace 20 broken or low
manhole covers yearly. (EC2.3.4,EC2.3.6)
• Maintain and repair storm water system and be more proactive on regulations. Continue to do
cleanings on major arterials and residential areas yearly. (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. Use 5
quick lock repair couplers yearly for trenchless pipe repair. (EC2.3.6)
Fiscal Year 2023-2024 Budget Highlights:
• Obtain contracts for CIPP(Cured in place pipe). (EC2.3.4,EC2.3.6)
• Purchase a crew truck to outfit a second maintenance crew. (EC2.3.4,EC2.3.6)
• Use our monthly jetting list to develop projects for improvements. Create 2 projects this year for
engineering. (EC2.3.4, EC2.3.6)
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.
• Continue to assess pipe through inspection after a backup or SSO'S for potential causes of incident
and if there is a structural or root issue we can alleviate through repair.
Fiscal Year 2022-2023 Accomplishments:
• Our line repair crews focused on evaluating information from call outs due to backups to make
repairs. Prioritizing work and evaluating the scope of the repair and making improvements within
a 2-week period. (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 with no excavation.
(EC2.3.4,EC2.3.6)
• Completed and irrigation/stormwater project on Altair replacing deteriorating CMP pipe in the
roadway causing surface damage with new infrastructure within the road ROW. (EC2.3.1,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
the amount of labor, fuel, wear and tear, and most importantly conserving water. (EC2.3.4,
EC2.3.6)
• Completed "In house" sewer project on Filer and Polk. Replacing 310' segment of pipe that was
deteriorating and failing at a reduced cost of contracting out the work. (EC2.3.1)
186
Performance Measures:
1) Maintain 15 or less backups within the City's mainline.
Strategic Goal EC 2.3.4: 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
40
20 17 ' 10 15 22 15
#of Backups
■FY 19-20 ■FY 20-21 FY 21-22 FY 22-23 FY 24 Target
2) Maintain 1 or less Loss of Containments within the City's mainline.
Strategic Goal EC 2.3.4: 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 Loss of containments
Results: #of Loss of containments for the year.
187
Maintain 1 or less Loss of Containments within the City's
Mainline
3
2
1 1
#of Loss of Containments
■FY 19-20 ■FY 20-21 FY 21-22 ■FY 22-23 FY 24 Target
Expenditure by Category- Wastewater Collection
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 9.75 9.75 9.83 9.83 9.83 0
Expenditure
Category
Personnel $779,400 $778,993 $ 824,893 $965,248 $994,006 2.98%
M&O $121,491 $124,496 $ 148,666 $213,600 $216,000 1.12%
Capital $40,906 $354,977 $ 185,013 $1,017,000 $660,282 -35.08%
Transfer $26,706 $26,968 $ 28,350 $36,578 $37,307 1.99%
Subtotall $968,5021 $1,285,4351 $1,186,9221 $2,232,4261 $1,907,595 -14.55%
Expenditure by Category
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
LI Li
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
•Capital: $550,000-Mainline Maintenance
$102,642-Utility Truck with Lift Gate
$ 5,640-Pictometry/Aerial
$ 2,000-Computer Replacement
188
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 11.5 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 plant 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 wastewater treatment is used to support the mission
of treatment, compliance, 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 2023-2024 Objectives:
• Inspection and rehabilitation of backup primary and secondary clarifiers, including repairing
defective areas, recoating concrete, and repairing or replacement of sweep arm mechanisms
(EC2.3.2 and EC2.3.4).
• Expand the sludge pad at the treatment plant to provide additional storage capacity for biosolids
(EC2.3.2 and EC2.3.3).
• Purchase a new sludge truck to replace a sludge truck that is reaching the end of its useful life
(EC2.3.4).
• Replace a mechanical piece of equipment known as the Channel Monster at the Rock Creek lift
station that grinds up solid waste in the wastewater flow to be efficiently pumped at the lift station
(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).
189
Fiscal Year 2023-2024 Budget Highlights:
• The inspection and rehabilitation of primary and secondary clarifiers will ensure the City has the
capacity for continued growth and redundancy required to maintain the treatment facility.
• The biosolids generated by the treatment facility are stored at the treatment facility before land
application.Increasing the size of the sludge pad will provide the needed storage space for biosolids
while waiting to be land applied.
• Improvements and updating of equipment will also support the operations of the treatment facility.
• Continuing from the previous fiscal year, the funding of the energy dissipation structure project
should progress from design to construction.
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 2022-2023 Accomplishments:
• The West digester project has been successfully finished and is now online. However, the East
digester is currently being assessed for potential problems concerning gas leakage past the liner.
This issue may be covered by the warranty provided by the installer(EC2.3.4 and EC2.3.6).
• The City and industries have collaborated to better understand the sources of H2S gases that
damage the sewer system and cause odor complaints. As a result, significant improvements and
changes have been made by industries, leading to a reduction in 112S gases. The City is committed
to collecting data to further comprehend the origins of odors and to find effective solutions
(EC 1.4.3).
• 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).
• The project to replace the boilers used to provide heat to the digesters at the treatment facility will
be completed by the end of FY 2023 (EC2.3.4).
190
Expenditure by Category-Wastewater Treatment
FY 2020 FY 1021 FY 2022 FY 2023 FY 2014 FY 1014
Actual Actual Actual Budget Adopted Change
FTE 0 0 0 1 1 0
Expenditure
Category
Personnel $0 $0 $0 $125,531 $127,848 1.85%
M&O $3,211,745 $3,198,733 $3,578,766 $3,379,529 $4,149,568 22.79%
Capital $446,412 $813,214 $2,010,573 $1,610,000 $2,769,000 71.99%
Debt $3,483,326 $3,484,223 $3,482,717 $3,485,531 $3,484,275 -0.04%
Transfers $0 $0 $0 I $0 I $0 1 0.00%
Subtotal $7,141,482 $7,496,1701 $9,072,0561 $8,600,5911 $10,530,6901 22.44%
Expenditure by Category
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O ■Capital ■Debt ■Transfers
Comments:
•The increase in M&O is mainly for the contract to manage the Wastewater Treatment Plant.
• Capital:
$1,500,000-Primary&Secondary Clarifier Rehabilitation $ 75,000-SCADA Upgrades
$ 500,000-Sludge Pad Expansion $ 45,000-Neuros Blower Maintenance
$ 300,000-Sludge Truck Replacement $ 25,000-Laboratory Equipment
$ 120,000-Tertiary Treatment-UV Consumable Components $ 15,000-Electrical Building Roof Repair
$ 100,000-Channel Monster-Rock Creek Lift Station $ 14,000-Internet Connection Upgrade
$ 75,000-Small Capital Items
191
Wastewater Transfers
FY 2020 FY 2011 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
Transfer to:
General $371,660 $373,110 $435,170 $488,130 $504,941 3.44%
Street $90,000 $0 $0 $0 $0 0.00%
Water $297,683 $328,253 $337,849 $233,176 $264,210 13.31%
Insurance $195,005 $202,572 $208,854 $219,497 $233,739 6.49%
Subtotal $954,3481 $903,9351 $981,873 $940r8031 $1,002,890 6.60%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■General ■Street ■Water Insurance
192
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 2023-2024 Objectives:
• Maintain an effective and positive working relationship with PSI Environmental Services, the
contractor, continue scheduled quarterly meetings. (EC2).
Fiscal Year 2023-2024 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 is self-funded with user fees.For that investment,citizens enjoy
a clean sanitary city.
Fiscal Year 2022-2023 Accomplishments:
• A ride-along with PSI allowed the observance of trash hauling firsthand and identified issues and
areas where our cooperative interactions could be improved. Minor changes were implemented.
(EC2).
• The contract with the service provider was amended to allow an earlier start time for trash
collection. This allowed PSI to alter collection routes and avoid school properties in the morning
when children are present, improving safety. It will also allow PSI to move toward a 4-10 work
week,which will enhance their hiring and retention ability.Finally,there are weeks in the fall,with
leaves, and in the spring, with lawn clippings, where the trucks could not be emptied before the
landfill closed. Being able to always empty garbage trucks and not having them full overnight was
an added benefit of the amendment. (EC2).
193
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
2022, 2020, and 2018.
Expenditure by Category - Sanitation
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $2,978,268 $3,033,789 $3,247,215 $3,685,998 $3,720,830 0.94%
Capital $0 $0 $0 $0 $0 0.00%
Transfer $479,918 $511,478 $530,183 $448,292 $486,197 8.46%
Subtotal $3,458,186 $3,545,267 $3,777,3971 $4,134,290 $4,207,027 1.76%
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
2020 2021 2022 2023 2024
■Personnel ■M&O ■ Capital ■Transfer
Comments.
• The change in M&O includes an increase for PSI.
194
City of Twin Falls
Departmental Summary and Description
City Pool
Department Description:
The City Pool provides the community with a safe, clean, and monitored facility that promotes healthy
activity. The City Pool aims to provide year-round opportunities for the community to enjoy recreation
swimming,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 I)
• Add new/innovative programs that will expand Twin Falls City Pool usage and enhance the user
experience. (HCl)
• Provide affordable access for the entire community. (HC1)
• Partner with community organizations to provide expanded services such as active adults and high
school swim teams. (HC1)
• Modernize the facility to provide an updated experience for all users. (HC I)
• Continue to train and compensate employees to remain competitive in the current labor market.
(IO2)
Fiscal Year 2023-2024 Objectives:
• Maintain facility weekly open hours to 74.5 in the bubble months and 88.5 in the summer months.
(HC 1.1)
• Offer 30 hours per week to high school swim teams during their swim season. (HC1.2.2)
• Have the capacity to be able to provide swim instruction programs for 2,000 participants annually.
(HC 1.2.1)
• Provide programming options for adults such as water fitness classes and adult swim lessons.
(HC 1.2.1)
• Provide recreational programming options for kids and families such through the use of inflatables,
birthday parties,open swim, and swim lesson programs. (HC 1.2.1)
• Maintain at least 12 programs. (HC 1.2.1)
Fiscal Year 2023-2024 Budget Highlights:
• Install an anti-slip deck coating to reduce slips.
• Upgrade the pool circulation system to current industry standards and to be in compliance with
state code that will allow the pool to meet the demand of the community.
• Purchase the pool concession stand.
• Purchase water fitness trampolines allowing for the pool to provide new water fitness opportunities.
• Install a lifeguard entry system that will automatically alert staff when a lifeguard enters the water
to make a save.
The Outcomes of our Investment will be:
• Operate and maintain a facility that provides diverse recreation opportunities that support healthy
lifestyles for all ages.
195
• 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.
Fiscal Year 2022-2023 Accomplishments:
• Expanded facility weekly open hours to 74.5 in the bubble months and 88.5 in the summer months.
(HC1.1)
• Provided a fully staffed facility to support a full slate of programs for the community. Have been
able to add a whole new water fitness program on top of current offerings. (HC 1.1)
• Helped promote high school swimming by providing a facility to 4 local high schools for practices
and swim meets. meets. (HC 1.2.2)
• Expanded swim instruction offerings by providing additional times for Hurricanes,created an adult
swim lessons program, and added an additional session of summer swim lessons. (HC1.2)
• Created a new water fitness program that brings cutting edge classes,such as Aqua Board and Aqua
Combat,that creates an exciting experience. (HC1.2)
• Replaced the 30 plus year old parking lot lights with new LED lights and poles. Provides better
safety, security, and allows us to be open later in the summer months (HC1.1.3)
Performance Measures:
1) Maintain 82.5 open hours per week during the summer season and at least 57.5 hours per week
during the fall/winter/spring season.
Strategic Goal HC1.2: 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 82.5 Open Hours/Week during Summer & 57.5
Hours/Week during Fall/Winter/Spring
100
50 $2.
0 limit ME E"M Ni
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24
Target
USept-May ■June-Aug
2) Offer at least 30.5 hours per week to high school swim teams during their swim season.
Strategic Goal HC1.2: The City will provide facilities,programs, and services that support
healthy lifestyles.
196
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.
Offer at Least 30.5 Hours/Week to High School Swim
Teams during their Swim Season
60 -
40 40 40 '3710W
20
0 —
#of Hours
■FY 17-18 FY 18-19 FY 19-20 ■FY 20-21
■FY 21-22 ■FY 22-23 ■FY 24 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
3,000 2,593
2,000 1,5601,960 1 5881,823
1,000 1,000
#of Swim Participants
FY 17-18 FY 18-19 FY 19-20 FY 20-21
FY 21-22 FY 22-23 ■FY 24 Target
197
4) Maintain at least 13 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
Results: #of Programs.
Maintain at least 13 Programs
15 11 13 13 13 13 1
10 10
5 '
0
#of Programs
■FY 17-18 FY 18-19 FY 19-20 FY 20-21
■FY 21-22 FY 22-23 ■FY 24 Target
198
Expenditure by Category- Pool
FY 2020 FY 2021 FY 1022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 2.75 2* 2 2 2 0
Expenditure
Category
Personnel $292,030 $347,225 $461,028 $451,906 $520,842 15.25%
M&O $121,723 $134,989 $183,668 $152,250 $211,200 38.72%
Capital $27,716 $19,203 $186,931 $76,000 $382,000 402.63%
Transfer $0 $0 $0 $0 $01 0.00%
Other $0 $0 $0 $0 $01 0.00%
Subtotal $441,470 $501,4171 $831,6271 $680,1561 $1,114,0421 63.79%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000 I
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Other
Comments:
• The increase in M&O includes additions for Chemicals and Utilities.
• Capital: $146,000- Design Options for Pool Remodel $18,000- Facility Maintenance
$100,000- Pool Circulation System $10,000- Pool Concession Stand
$100,000- Deck Anti-Slip Resurfacing $ 8,000- Facility Enhancement
*Budgeted positions totaled 2.75, but 2 positions (1 partially split with Dierkes/SSF)were
combined into one Aquatics Coordinator position during FY 2021.
199
City of Twin Falls
Departmental Summary and Description
Shoshone Falls &Dierkes Lake
Department Description:
Shoshone Falls and Dierkes Lake parks attract visitors from around the world and offer breathtaking views,
access to the unparalleled canyon rim trail, rock climbing, hiking, fishing, swimming, 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 (HC I)
• 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 2023-2024 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)
• Complete improvements to the main overlook(HC 1.1.4)
• Begin work on the Shoshone Falls Grade Road improvements as part of the SURF Funding
(HC 1.1.4)
Fiscal Year 2023-2024 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 2022-2023 Accomplishments:
• Completed shoulder work on park road(HC 1.1.4)
• Secured SURF Funding for the road improvement(HC1.1.4)
200
Performance Measures:
1) Performance Measure: Monitor for at least 60 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 60 Shelter Reservations
100 75 80 72
50 31 "!:77
0
#of Reservations
■FY 19-20 ■FY 20-21 ■FY 21-22 h FY 22-23 FY 24 Target
2) Performance Measure: Monitor for at least 60 table 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: 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 least 60 Table Reservations
200
113
100 7 71 69 60
0
#of Reservations
FY 19-20 FY 20-21 ■FY 21-22 FY 22-23 FY 24 Target
201
3) Performance Measure: Monitor for at least 60 trail and grass area 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: 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 60 trail and Grass Area Reservations
400
300 302
200
100 0
0
#of Reservations
FY 19-20 FY 20-21 FY 21-22 r FY 22-23 FY 24 Target
202
Expenditure by Category - Shoshone Falls And Dierkes Lake
FY 2020 FY 1021 FY 1011 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 0 0.25 0.25 0 0 0
Expenditure
Category
Personnel $52,179 $32,842 $27,470 $92,436 $92,436 0.00%
M&O $109,322 $118,865 $112,833 $128,504 $126,380 -1.65%
Capital $29,930 $158,331 $104,953 $0 $2,655,500 ***
Transfer 1 $10,4101 $10,4501 $10,9791 $12,3141 $12,690 3.05%
Subtotall $201,8411 $320,4891 $256,2351 $233,2541 $2,887,0061 1137.71%
Expenditure by Category
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0 , �L � r
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• Capital: $2,455,500-Shoshone Falls Grade
$ 150,000- Facility Enhancements- Erosion Control, Dock
and Picnic Areas
$ 30,000-Trash Receptacles& Benches
$ 20,000- UTV and Trailer
203
City of Twin Falls
Departmental Summary and Description
Insurance/Risk Management
Department Description:
The 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.(I01.1.1)
• Provides guidance,direction,and coordination of a city-wide risk management program. (I01.3.2)
Fiscal Year 2023-2024 Objectives:
• Develop a streamlined process for claims, invoicing, and record retention. (I01.1.1)
• Create and deliver in-house Respectful Workplace training for all new employees and refresher
classes for current employees. (I01.4.3)
• Develop a communication plan to better inform all stakeholders of risk and training opportunities.
(101.4.3)
Fiscal Year 2023-2024 Budget Highlights:
• Plan for coverage of 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 and vehicles.
• Respectful Workplace training for all new employees and refresher in-person classes for current
employees.
• A risk liaison that coordinates services between departments and safety committees.
Fiscal Year 2022-2023 Accomplishments:
• Developed a Laserfiche process that provides tracking for claims across fiscal years. (101.4.3)
• Removed the third-party broker, reducing our insurance premium resulting in a timely update of
equipment and inventory. (101.4.1)
• Conducted in-person Respectful Workplace training and provided worker's compensation slips,
trips, falls,and other preventable injuries training to CORE. (I01.3.2)
204
Expenditure by Category - Insurance/Risk
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $467,951 $474,018 $531,579 $525,633 $577,041 9.78%
Capital $0 $0 $0 $0 $0 0.00%
Transfer 1 $59,4851 $59,7171 $62,7391 $70,3681 $72,514 3.05%
Subtotall $527,4361 $533,7361 $594,3181 $596,0011 $649,555 8.99%
Expenditure by Category
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O ■Capital ■Transfer
Comments:
• The increase in M&O includes additions for the Insurance Premium
and Insurance Claims.
205
City of Twin Falls
Departmental Summary and Description
Fleet Maintenance
Department Description:
Fleet Maintenance works to ensure that all vehicles and machinery are in good condition to support the
efficient and safe work of city departments.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. (101)
• Complete the building remodel/expansion. (RC7)
Fiscal Year 2023-2024 Objectives:
• Fleet Maintenance received funds through the SURF program to remodel and expand the building.
The increased workspace will improve workflow through the shop. Remodeling of existing areas
will create new office space, add a restroom, and a break room. (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)
• Prioritize Emergency Vehicle Technician(EVT)certification for all shop personnel. (IO 1.1.1)
Fiscal Year 2023-2024 Budget Highlights:
• Increase to travel and training budget lines to prepare the staff to repair the emergency vehicles and
equipment.
• Financial support for the Fleet Management parallel team and steering committee.
The Outcomes of our Investment will be:
• Employees that are trained to perform repairs and maintenance on the more modern equipment and
technologies incorporated into the fleet.
• Continuation of the Fleet Steering Committee that is creating policy on utilization and efficiency
of fleet assets.
• The shop remodel will provide more workspace and efficiency for work.
Fiscal Year 2022-2023 Accomplishments:
• Retained a working relationship with the Architect that is helping with the remodel/expansion of
the shop. (RC 7.1.2)
• Applied for and was granted $1.5 million through the SURF program to complete the
remodel/expansion of the shop.
206
• Developed and implemented the Fleet Steering Committee (FSC) to further implement the Fleet
Management Plan developed by Mercury Associates in 2020
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 lh and with the extended service intervals,provide savings including fluid changes and
general drivetrain maintenance.
Calculation: #of Hybrid vehicles purchased
Results:No vehicles purchased in FY 23 because of supply constraints,with 2 vehicles purchased
for the past 3 fiscal years and the target remaining at 2 vehicles per year.
2) Perform scheduled weekly maintenance on PD fleet.
Strategic Goal I01.1: 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
800 686 682 50
600 603 571 568
400
200
0
#of Services
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
207
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
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
300 320
200 223 224 199 230
100 94
0
#of Services
FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 24 Target
208
Expenditure by Category - Fleet Maintenance
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE 5 5 5 5 5 0
Expenditure
Category
Personnel $424,064 $447,952 $458,182 $484,237 $494,854 2.19%
M& O $58,603 $63,308 $83,806 $89,740 $94,500 5.30%
Capital $62,779 $13,409 $75,144 $3,870 $1,500,000 38659.69%
Transfer 1 $693 $695 $731 $819 $844 3.05%
Subtotal 1 $546,1381 $525,3651 $617,8621 $578,6661 $2,090,198 261.21%
Expenditure by Category
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2020 2021 2022 2023 2024
■Personnel ■M &0 Capital
Comments:
• Capital: $1,500,000-Shop Remodel
209
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 strips 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 2023-2024 Objectives:
• Hold contractors accountable to installation standards through thorough inspections. (RC4.1.1)
Fiscal Year 2023-2024 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 2022-2023 Accomplishments:
• Worked with Engineering to complete water retention facility specifications. (EC2.1)
210
Expenditure by Category - Common Area Maintenance
FY 2020 FY 1021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&O $49,723 $42,900 $56,382 $54,477 $61,340 12.60%
Capital $0 $0 $0 $0 $0 0.00%
Transfer 1 $2,9791 $2,9901 $3,1411 $3,5231 $3,631 3.05%
Subtotall $52,7021 $45,8891 $59,5231 $58,0001 $64,971 12.02%
Expenditure by Category
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
2020 2021 2022 2023 2024
■Personnel ■M&O Capital ■Transfer
Comments:
• The increase in M&O is for Contract Services.
211
Expenditure by Category - Fireworks
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Actual Actual Actual Budget Adopted Change
FTE
Expenditure
Category
Personnel $0 $0 $0 $0 $0 0.00%
M&o $16,000 $20,000 $22,000 $22,000 $22,000 0.00%
Capital $0 $0 $0 $0 $0 0.00%
Transfer 1 $0 $0 $0 $0 $01 0.00%
Subtotal 1 $16,0001 $20,0001 $22,0001 $22,0001 $22,000 0.00%
Expenditure by Category
$25,000
$20,000
$15,000
$10,000
$5,000
$0
2020 2021 2022 2023 2024
Personnel ■M&O Capital ■Transfer
212
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 ✓. 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.
213
Document Type: Policy
Number: I-a
Effective: 10-1-13
Revised: 6-27-23
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 an Annual Comprehensive
Financial Report. (ACFR).
• Issue timely financial statements for the entire City in conformity with GAAP as a part of an Annual
Comprehensive Financial Report(ACFR).
• 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.
214
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 30t'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:
I. 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
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
215
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."
216
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.
217
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.
218
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.
219
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 3011'.
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.
220
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. Proj ect-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.
221
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.
222
• 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.
223
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.
224
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.
225
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.
Obiectives•
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
226
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
227
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.
228
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.
229
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.
230
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.
231
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)
232
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.
233
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.
234
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.
235
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.
236
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)
237
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.
238
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.
239
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.
240
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.
241
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 10 1-00-00-220-00.
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
242
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.
243
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.
244
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.
245
ACRONYMS
ACA Affordable Care Act
ADA Americans with Disabilities Act
AIC Association of Idaho Cities
AIP Airport Improvement Program
AMR Automated Meter Read
ACFR Annual Comprehensive 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
LTP Long Term Plan
LTPC Long Term Planning Committee
MBB Moving Bed Biofilm reactor
246
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
NTSF Non-Tax Supported Fund
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
SLFRF State and Local Fiscal Recovery Funds
TIF Tax Increment Funding
TSF Tax Supported Fund
TSS Total Suspended Solids
URA Urban Renewal Agency of Twin Falls
USGS United States Geological Survey
VFD Variable Frequency Drive
WWC Wastewater Collection
247
GLOSSARY
Ad Valorem According to Value.
Annual Comprehensive Financial The ACFR is the financial statement to the citizens and the financial
Report(ACFR) 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.
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 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.
248
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.
249
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
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.
250
ORDINANCE NO. 2023-009
AN ORDINANCE OF THE CITY OF TWIN FALLS, IDAHO, APPROPRIATING $94,275,337 FOR THE 2024
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 $29,415,693 FOR THE 2024 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 21, 2023 regarding
the proposed budget for Fiscal Year 2023-2024, 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,
2023 through September 30, 2024 be set as follows for the objects and purposes as herein specified:
Obiects and Purposes Amounts
General Fund S 35,520,352
Street Fund S 6,499,298
Street Light Fund 485,000
Library Fund - 2,271,903
Airport Fund = 1,555,487
Capital Improvement Fund _ 7,337,607
Pool Fund 1,114,042
Fireworks Fund 22,000
Insurance Fund 577,041
CDBG Fund $ 500,000
Airport Construction Fund t 3,300,000
Waterworks Fund 13,847,289
Wastewater Fund 12,435,978
Common Area Maintenance Fund $ 61,340
Sanitation Fund 5 3,720,830
Dierkes/Shoshone Falls Fund S 2,874,316
Shop Fund 5 2,089,354
Seizures/Restitution Fund S 63,500
Total Appropriations $ 94,275,337
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.
251
Section 2: That the City of Twin Falls hereby certifies a tax levy in an amount not to exceed$29,415,693
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 $ 24,298,971
Street Fund $ 1,182,433
Street Light Fund $ 61,517
Library Fund $ 2,070,581
Airport Fund $ 456,831
Capital Improvement Fund $ 1,103,222
Insurance Fund $ 242,138
Total $ 29,415,693
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 21st day of August,2023_
252