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HomeMy WebLinkAboutFiscal Year 2023 Approved Budget, City of BozemanA P P R O V E D B U D G E T Fiscal Year 2023 July 1, 2022 to June 30, 2023 Public Safety 32% Public Services 31% Public Welfare 19% General Government 18% Transfers 11% Debt Service 5% Construction Projects 8% Internal Service 8% Operations 35% Distribution by Expenditure Type Personnel & Benefits 30% Capital 19% Total Estimated Expenditures $182.7 M Debt Service 3% General Fund 25% Special Revenue 31% Enterprise 25% Distribution by Fund Type $177 M Total Estimated Revenues This page provides a brief overview of the City of Bozeman's annual budget for fiscal year 2023. Key points include a summary of budgeted revenues and expenditures as well as highlights on personnel, operating, and capital supported by the budget. FY23 BUDGET IN BRIEF Personnel Summary FY23 budget supports 512.86 FTE, about 7.84 employees per 1,000 residents *Estimated expenditures greater than estimated revenues related to planned ARPA spending General Fund 3%Enterprise 41% Construction 27% Special Revenue 29% Projects of Significant Nature Include: Fire Station 2 Relocation Swim Center & Lindley Renovations Sourdough Transmission Main Phase 2** Annual Water and Wastewater Pipe Replacement Annual Street Improvements ** The Sourdough Transmission Main Phase 2 project will be funded primarily by American Rescue Plan Act (ARPA) dollars. 100 Projects Impact Summary Capital Plan Summary $35 Million in Planned Capital Expenditures FY23 Capital Budget By Fund Type Projects by Type 45% - Infrastructure 31% - Buildings 17% - Machinery & Equipment 5% - Land & Land Acquisition 2% - Vehicles TABLE OF CONTENTS EXECUTIVE SUMMARY CITY MANAGER’S BUDGET MESSAGE 1 READERS GUIDE 7 BUDGET SUMMARY 9 BACKGROUND 11 CITY STRUCTURE 11 CITY VISION AND STARTEGIC GOALS 11 PERFORMANCE MEASUREMENT 12 BUDGET PROCESS 12 FUNDING STRUCTURE 13 BUDGET POLICIES 15 FINANCIAL AND RESERVE POLICIES 15 AWARDS AND ACCOMPLISHMENTS 16 FY23 BUDGET SUMMARY 18 FUND SUMMARIES 25 GENERAL FUND 28 SPECIAL REVENUE FUNDS 32 DEBT SERVICE FUNDS 44 CONSTRUCTION FUNDS 46 ENTERPRISE FUNDS 47 INTERNAL SERVICE FUNDS 53 PERMENANENT FUNDS 54 SUMMARY OF ALL FUNDS REVENUES BY TYPE 56 SUMMARY OF ALL FUNDS EXPENDITURES BY TYPE 57 ACTIVITY/DEPARTMENT DETAIL 59 SUMMARY 61 GENERAL GOVERNMENT 63 CITY COMMISSION 66 CITY MANAGER 68 CITY CLERK 70 CITY ATTORNEY 72 FINANCE 74 FACILITIES MANAGEMENT 76 INFORMATION TECHNOLOGY 78 HUMAN RESOURCES 80 COMMUNITY DEVELOPMENT 82 MUNICIPAL COURT 84 PUBLIC SAFETY 87 POLICE 90 FIRE 92 BUILDING INSPECTION 94 PARKING 96 CODE ENFORCEMENT 98 PUBLIC WORKS 101 PUBLIC WORKS ADMINISTRATION 104 ENGINEERING 106 GIS/ASSET MANAGEMENT 108 SOLID WASTE & RECYCLING 110 STORMWATER 112 STREETS 114 VEHICLE MAINTENANCE 116 WASTEWATER- OPERATION 118 WASTEWATER- RECLAMATION 120 FACILITY WATER- OPERATIONS 122 WATER- TREATMENT PLANT 124 WATER- CONSERVATION 126 PUBLIC WELFARE 129 RECREATION 132 FORESTRY 134 PARKS 136 CEMETERY 138 LIBRARY 140 ECONOMIC DEVELOPMENT 142 SUSTAINABILITY 144 AFFORDABLE HOUSING 146 NON-DEPARTMENTAL 148 DEBT 151 CAPITAL EXPENDITURES SUMMARY 167 APPENDICES 177 STATISTICAL SECTION 179 FISCAL BUDGET POLICIES 185 LONG RANGE PLANNING 192 GLOSSARY OF KEY TERMS 196 CITATIONS 203 City Manager’s Budget Message June 28, 2022 Bozeman City Commission: We are pleased to present to you the Budget for Fiscal Year 2022-2023 (FY23). This budget represents the thoughtful work of all departments to ensure an informed projection of FY23. Bozeman is a vital, growing, and changing city. The City’s total budget this year is just over $182.7 million. This will support 512.86 full-time equivalent employees and $35 million in capital spending. The FY23 budget estimates an annual increase in assessments and taxes for the typical residential property of $257.14 per year or $21.43 per month. This includes mill levies, rates, assessments and other changes based on recent rate studies, growth, inflation, and Strategic Plan objectives. In this year’s legislative session, we plan to continue to request the opportunity to vote locally on our ability to charge sales tax. Having the ability to vote on this kind of measure should be an option for a state with focus on local control. In all, this budget represents Bozeman’s response to the current economic conditions taking into consideration all methods possible to reduce cost to residents and maintain quality services. COVID Recovery and Federal Funds Montana continues to lag behind many states with impacts from COVID-19 beginning to show in our economy. Recent impacts of this include the largest rate of inflation since 1981 – 8.1% (Statistics, 2022). This inflation increases the price on every service and commodity we use with the “rippling” impact of these commodities across all sectors. Fortunately, this lag in impact to our economy has given us an opportunity to leverage funds toward our greatest losses and plan for future infrastructure needs to keep Bozeman strong. Having received all American Rescue Plan Act (ARPA) allocations, totaling over $12M, by year-end FY22, this budget focuses on utilizing those funds to: • Address revenue losses in operations • Reimburse City impact fees for Childcare Centers • Provide household assistance • Provide vaccination incentives • Address major infrastructure projects for water and wastewater Strategic Plan The Strategic Plan significantly informs the items included in the FY23 budget. Below are some of the efforts towards the Strategic Plan with the Top 13 Commission Priorities highlighted (greater detail regarding strategic plan efforts by division can be found in the Activity Detail section of this document): 1) An Engaged Community. Fostering successful collaboration with other public agencies and building on our successes, which is being achieved through City-County Regional Planning and other areas such as the CATS (EPIC-N) program with MSU. We are continuing our work to foster a 1 culture of civic engagement by using our adopted communication plan for the organization to expand Community Outreach and community engagement. 2)An Innovative Economy. This plan supports retention and growth of both the traded and local business sectors in coordination with the Economic Development Plan that is budgeted to be updated. Working with our urban renewal districts, we are strategically investing in infrastructure as a mechanism to encourage economic development. We are reviewing policies, Pursuing State and Federal Grants and Philanthropic Funding and will aid the Commission in developing steps towards its priority of Property Tax Relief. 3) A Safe, Welcoming Community. This budget includes steps toward an Inclusive City with training and the implementation of our Belonging in Bozeman Team. The Bozeman Public Safety Center opens in FY23, consolidating court operations and police and fire administration in one location. Body worn cameras, as planned in the recent capital plan, will be integrated with the new technology being implemented at the Bozeman Public Safety Center. Identifying Options to Ban Flavored Tobacco is being explored. 4) A Well‐Planned City. The Parks, Recreation, Open Space, and Trails (PROST) Master Plan implementation began in FY22 and will continue in FY23. Community Housing will continue the implementation of its action plan, which will provide more Affordable Housing including a commitment of 8.0 mills in this budget. We have Planning & Land Use Initiatives with the City County Regional Planning, and Code Updates. The FY23 Budget also includes the implementation of our Annexation Analysis & Study. 5) A Creative, Learning Culture. The Percent for Art program has been incorporated into our Capital Improvement Plan and some projects are already underway. This program provides a guaranteed funding mechanism for the acquisition of artwork for new public facilities and civic spaces. 6) A Sustainable Environment. This Budget looks at Climate Action Plan Implementation and continues to increase the Sustainability Division’s budget from $255,909 in FY20 to over $680,000 in FY23. 7)A High Performance Organization. We have completed the Advisory Board Consolidation. Throughout the organization, departments are working on collaborating and functioning as a high- performing and innovative team. Staff continues to look at rates and fees to ensure we are using equitable and sustainable sources of funding for appropriate City services with an emphasis on delivering them in a lean and efficient manner. 2 FY23 Budget America is experiencing its greatest rate of inflation since 1981. According to the U.S.A. Bureau of Labor and Statistics, from March 2021 to March 2022 consumer prices increased in the following areas: Energy increased by 32% Gasoline 48.0% Natural Gas 21.6% Fuel Oil 70.1% Electricity 11.1% These price changes impact the cost for primary service delivery thereby affecting the cost of construction projects and wages. As you will find, the City’s FY23 budget allocations for spending are estimated at an increase of 15.42% over last fiscal year. Revenues Property Taxes‐ To calculate property tax revenues, capital improvement projects and costs for salary and wages were evaluated against total mill levies available to the City. It is important to note that the property tax values set contains lagging data meaning that every other year, the price changes. When viewed over time, the two year re-appraisal period is reflected in the percent change that is flattened out year over year. Note also, that there are two mitigating factors that slow the value change in mills: inflation and reductions in newly taxable property, both of which will lower the amount of mills and dollars available to the City per year. General Fund Special Revenue Debt Service Construction Projects Enterprise Internal Service Permanent All Funds Projected Beginning Fund Balance/Working Capital 8,827,694$ 30,751,517$ 3,757,166$ (1,490,228)$ 41,465,202$ 1,287,906$ 1,689,479$ 86,288,735$ Revenues 43,891,745 55,278,325 4,851,208 13,976,101 44,660,655 14,254,603 60,000 176,972,637 Expenditures 44,851,603 64,303,151 4,657,548 9,323,520 45,441,405 14,161,276 - 182,738,503 Less Reserves 7,316,754 284,558 - - 747,509 - - 8,348,821 Increase/(Decrease) in Fund Balance/Working Capital (8,276,612) (9,309,384) 193,660 4,652,581 (1,528,259) 93,327 60,000 (14,114,687) Projected Ending Fund Balance/Working Capital 551,082$ 21,442,133$ 3,950,826$ 3,162,353$ 39,936,943$ 1,381,233$ 1,749,479$ 72,174,049$ Financial Summary ‐ Budget Fiscal Year 2022 ‐ 2023 0% 5% 10% 15% 20% 25% $0 $40,000 $80,000 $120,000 $160,000 $200,000 FY18 FY19 FY20 FY21 FY22 Revised Aug 2021 **Estimated FY23 Mill Levy Value Change ( Value & Percent) MILL VALUE (net of TIFD's) PERCENTAGE CHANGE MILL VALUE (net of TIFD's) 3 The total property tax for the estimated median home of $364,000 (taxable value) is estimated to increase by $16.8 per month for a total cost of $85.18 monthly, and the City will be utilizing 206.91 mills of the 220.02 maximum available. The number of mills could shift when we receive property valuations from the County in August. At that time, we will evaluate spending to ensure we estimate inflation correctly over the fiscal year. This means the mills may need to be adjusted in August and could change charges to property owners. Special Assessments- City property owners pay annual Street Maintenance, Arterial Street, Tree Maintenance, and Parks & Trails assessments based on the square footage of the lot they own. With the growth of the street network and other rising costs, the Street Maintenance FY23 budget is larger than FY22; therefore, 6% is the approved increase in the assessment. With the gas tax funding decreasing and inflation costs, there is also a 6% increase approved for the Arterial & Collector Fund. For Tree Maintenance, we needed an inflationary increase of 6% to support level of service. Based on the five-year ramp-up of the Parks & Trails District, the FY23 Budget includes a 15% increase in assessments. Utility Rates- The City completed a water and sewer system rate study in FY19 and updated the model in FY22. Approved rates are based on the adopted model. Water and sewer rates for all user classes based on costs of services adjust annually to reflect usage and capital costs. The residential customer is not seeing any change for water and sewer rates while commercial customers will see an 8% and 4% increase, respectively. For Stormwater, the FY23 Budget includes a 9% increase in line with growth and construction costs. Expenditures Staffing- Budgets for personnel expenditures include both increases in wages and benefit costs and the addition of positions to some teams. Like every employer across the United States, competition for qualified employees is high. This budget implements a proactive response that is reasonable given economic conditions. In order to take a Increases: Streets - 6% A&C- 6% Tree – 6% Parks – 15% Increases: Water – 8% Commercial Sewer – 4% Commercial Stormwater – 9% $18,956,859 $19,950,675 $23,636,229 $21,934,610 $23,128,172 $31,580,502 4 strategic approach to staffing, we developed a three-year plan to address staffing levels across all departments in the organization. For FY23, 577 positions are anticipated and budgeted at 512.86 full-time equivalent positions with increases built-in to address service demands across the City. Operating‐ Many factors have caused changes in operational budgets. Most importantly, the national increase in inflation. For FY23, operational costs total $63.5 million, which is a 19% increase from FY22. This increase is in many areas and throughout most departments. The opening of the Bozeman Public Safety Center adds to the City’s operational costs as most of the operations are within the General Fund. Capital- FY23 has roughly $35 million in new capital projects, a 7% increase over FY22. There are annual, major maintenance activities like median and boulevard improvements, vehicles and equipment, and one-time projects all within the capital spending plan for FY23. Water and Sewer capital spending is nearly $13 million with many important, larger projects being funded with matching funds available through the State of Montana’s share of the American Rescue Plan Act. Reserves The General Fund reserve policy requires a minimum of 16.67% of annual revenues. The General Fund is not the only fund with a reserve policy. Staff has reviewed all reserve policies and ensured compliance. Reserves are intended for “unexpected” events, and while they are not set-aside in restricted accounts, spending of reserves is only allowed within the City Commission’s adopted policies. This year, these dollars are being accounted for outside of the rest of the budget to ensure alignment with approval requirements should spending be necessary. To date, expenditures have not required use of reserve funds and this budget has been balanced to ensure the same this fiscal year. Estimated FY23 Citizen Impact It is estimated that a typical residential property owner will see an increase of $21.43 per month for taxes and assessments. The typical resident is calculated using an average sized lot (7,500 sqft), median home of $364,000 (this is the estimated median home taxable value) and water use of 10-HCF (would be charged tier 2): Thanks to ARPA, many, larger infrastructure projects are being funded that might not be otherwise, including drinking water system improvements. FY22 Est Cost/Year Increase (Decrease FY23 Est Cost/Year % Change FY22 to FY23 Street Assessment 257.06$ $ 15.42 $ 272.48 6.00% Arterial Street Assessment 56.53$ $ 3.39 $ 59.92 6.00% Tree (Forestry ) Assessment 25.05$ $ 1.50 $ 26.55 6.00% Parks & Trails Assessment 169.58$ $ 25.44 $ 195.02 15.00% Property Taxes 818.36$ $ 203.79 1,022.15$ 24.90% Storm Water Services 84.42$ $ 7.60 92.02$ 9.00% Water Service 555.81$ $ - 555.81$ 0.00% Sewer Services 630.99$ $ - 630.99$ 0.00% Total Annually 2,597.80$ 257.14$ 2,854.94$ 9.90% Per Month 216.48$ 21.43$ 237.91$ Annual Service Cost for a Household Based on Home "Phase ‐in" Value of $364,000 (Taxable Value of $200,000) on a 7,500 SQFT lot with water use of 10‐HCF 5 Looking Forward It is anticipated that the organization will stabilize this year from what has been ongoing turnover in staffing. This turnover makes it difficult for us to move forward on key initiatives including biannual budgeting and the use of outcome measures for budgeting. Conclusion Thank you, City Commission, community members, and staff who participated in the many processes that resulted in this budget. Working together, we continue to find creative and innovative ways to deliver services and invest responsibly in our community. We are a resilient, enterprising, and creative community. The FY23 Budget is an attainable plan to provide efficient and effective services and to achieve the Commission’s vision and priorities set out in the Strategic Plan for the City of Bozeman. Respectfully, Jeff Mihelich Rachel Harlow-Schalk Kaitlin Johnson City Manager Interim Finance Director Budget Analyst 6 Reader’s Guide 7 9 Budget Summary Municipal budgets serve a number of important functions. In addition to laying out a spending plan for the City and allocating resources to meet the diverse needs of the community, Bozeman’s budget: •Is a principal policy and management tool for the City’s administration, reflecting and defining the annual work program; •Provides a framework for the City to accomplish its vision and strategic plan; and •Reflects core City values of integrity, leadership, service, and teamwork. This Budget Summary provides information about the City, along with information about the budget process, revenues, expenditures, and City programs and services. It is intended to provide an accessible, transparent way of learning about the City budget, while accurately showing how the City invests its resources. City Structure The Bozeman City Commission is composed of four members and a Mayor which are elected by the voters of the city at large in accordance with the City Charter. At every regular city election, the voters of the city shall elect a Mayor at large for a term of four years. The person so elected shall serve as Deputy Mayor and a Commissioner for the first two years of their term and Mayor for the balance of their term of office. The City Manager is selected by and reports to the City Commission. The City Manager's Office is responsible for overseeing City staff and completing tasks as directed by the City Commission. City Vision and Strategic Goals The Strategic Plan was adopted in spring 2018. Below are the vision and accompanying statements adopted by the Commission as part of the Strategic Plan: Vision Bozeman remains a safe, inclusive community, fostering civic engagement and creativity, with a thriving diversified economy, a strong environmental ethic, and a high quality of life as our community grows and changes. Strategic Vision Statements: 1)An Engaged Community. We foster a culture of engagement and civic leadership based on innovation and best practices involving community members of all backgrounds and perspectives. 2)An Innovative Economy. We grow a diversified and innovative economy leveraging our natural amenities, skilled and creative people, and educational resources to generate economic opportunities. 3)A Safe, Welcoming Community. We embrace a safe, healthy, welcoming and inclusive community. 4)A Well‐Planned City. We maintain our community's quality of life as it grows and changes, honoring our sense of place and the 'Bozeman feel' as we plan for a livable, affordable, more connected city. 11 5) A Creative, Learning Culture. We expand learning, education, arts, expression and creativity for all ages. 6) A Sustainable Environment. We cultivate a strong environmental ethic, protecting our clean air, water, open spaces and climate, and promote environmentally sustainable businesses and lifestyles. 7) A High Performance Organization. We operate as an ethical, high performance organization anticipating future needs, utilizing best practices, and striving for continuous improvement. FY23 Goals In addition to the adopted Strategic Plan, Climate Action Plan, Community Affordable Housing Plan, and the Growth Policy, the City Commission of Bozeman has identified the following priorities which guide the FY23 Budget: • Become a City for CEDAW (Convention to Eliminate All Forms of Discrimination Against Women) • Increase Budget for Community & Support Services • UDC (Unified Development Code) Overhaul • Establish Mobile Crisis Response • Establish Model HOA Covenants • Develop Gallatin Valley Sensitive Lands Protection Plan • Update Codes to Encourage Wetland Preservation & Facilitate Creation of Wetland Bank • Short Term Rental Revisions • Promote Water Conservation Performance Measures Specific Performance Measures are updated annually to complement the Budget and citywide goals. These measures help communicate trends and justify additional resources needed to maintain an acceptable level of service. Most charts include a “target” or “standard”, describing the overall goal or industry norm, respectively. At least three years of data is used to demonstrate trends in order to provide valuable context as it relates to an overall increase or decrease over time. Current fiscal year “Approved” figures represent previously adopted estimates, while future fiscal year “Recommended” figures represent estimates based on projected changes for the upcoming budget cycle. Budget Process The City plans for the long-term needs of our community through a number of efforts and studies. Consultants and staff hold numerous public hearings and advisory board meetings prior to the formal adoption by the Commission. Once adopted, we work diligently to implement the approved plan. The starting point is the Strategic Plan, followed by the other master plans that have been developed for each area of concern or study. Along with these documents, the capital improvement plan is used to budget for capital projects. The following chart outlines our process and timing for the budget: 12 Funding Structure To better understand this budget document, a basic understanding of the structure, frequently-used terms, and fund types is helpful. The City’s operating expenditures are organized into the following hierarchical categories: Activities, Departments, Divisions, and Budget Units. Activity: Activity represents the highest level of summarization used in the City’s financial structure. This level is primarily used for entity-wide financial reporting and for summarization in this budget document. Department: Department is the second level of summarization used in the City’s financial structure. This function classification represents a grouping of related operations and programs aimed at accomplishing a broad goal or providing a major service. Division: Department can be further split into divisions, which are usually associated with functioning work groups that have more limited sets of work responsibilities. Their primary purpose is organizational and budgetary accountability. Budget Unit: Divisions may be further subdivided into budget units. A budget unit is used to account for a specific service performed within a division in the pursuit of individual goals and objectives. A budget unit is aimed at accomplishing a specific service or regulatory program for which a government is responsible. Funds: The activities are funded through various means that are accounted for within specific funds. The City has a comprehensive fund plan for financial accounting in accordance with the provisions of the recommendations of the National Council on Governmental Accounting as outlined in their publication Governmental Accounting, Auditing, and Financial Reporting (GAAFR), which is the standard accounting guide for local governments. December Capital Improvement Plan is adopted and is based on department master plans, citizen engagement, advisory boards and the strategic plan. January -February Commission evaluates the strategic plan and goals for the up-coming years. February -April Staff develop budgets and revenue projections. The City Manager reviews and prepares proposed budget. May-June The City Manager provides to the Commission the proposed budget for adoption. The Commission adopts final budget. August -September Commission adopts Mill Levy based on certified values and set assessments based on the budget 13 Governmental funds are a group of funds that account for activities associated with the City's basic operations. This group of funds uses a modified accrual basis of accounting and focuses on operating revenues and expenditures. General Fund: The General Fund is used to account for all financial resources of the City, except for those required to be accounted for in another fund. The General Fund supports such basic services as the Legislative Branch, Judicial Branch, General Administration, Police, Fire, Finance, Engineering, Recreation, and Library services. The City's General Fund is financed heavily by property taxes, which provide nearly half of the General Fund revenue. Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts, or for major capital projects) that are legally restricted to expenditure for specific purposes. Debt Service Funds: Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Capital Project Funds: Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Proprietary Fund Types Proprietary funds are a group of funds that account for activities that are often seen in the private sector and are operated in a similar manner as in the private sector. This group of funds uses a full accrual basis of accounting and focuses on net income and capital maintenance. Internal Service Funds: Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments on a cost-reimbursement basis. Enterprise Funds: Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Fiduciary Fund Types Fiduciary Funds are trust and agency funds that account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, or other funds. Trust Funds: Trust Funds are used to account for assets held by a governmental unit in a trustee capacity. These include (a) expendable trust funds, (b) permanent trust funds, and (c) pension trust funds. Trust Funds are supported by donations and interest income. Bozeman Fund Structure Overview Governmental Funds General Fund Special Revenue Funds Debt Service Capital Project Proprietary Funds Enterprise Funds Fiduciary Funds 14 Budget Policies State statute provides the “Local Government Budget Act” in MCA 7-6-4001. This section of the law was adopted by the 2001 Legislature to replace the “Municipal Budget Law” and other various sections of code that related to City finances. See detailed Budget and Fiscal Policies in Appendix B. The law limits the amount of expenditures to recommended appropriations, requires reporting to the State after final budgets and tax levies are adopted, and provides for a detailed preliminary and final budget adoption within the confines of the State determined property tax assessment time-table. By state law, the Budget must be “balanced,” and this can be accomplished by use of fund balance. In Bozeman, the City has adopted as policy the requirement for structural balance which requires that year-over-year expenditures are covered by current revenues. The FY23 Budget is not only balanced in alignment with state law but is also structurally balanced in compliance with City budget policy. Fund balance should not be used as a long-term approach to balancing the budget. It is also appropriate to use fund balance when fund balances have increased beyond the reserve requirements due to higher than anticipated revenues. In this circumstance, the use of fund balances will be used for one-time expenditures, not ongoing operating costs. In all circumstances, it is important to retain sufficient undesignated fund balance for unforeseen circumstances. The City's budget encompasses both the operating budget and the capital improvement budget. Each budget unit includes amounts appropriated for both operating expenses and capital items Basis of Budgeting The basis of budgeting and accounting refers to when a transaction or related event is recognized in an agency’s budget, or in the operating statement, both of which follow GAAP principles. All governmental funds (including the general, special revenue, debt service and capital projects funds) use modified accrual as both the basis of budgeting and for accounting/financial reporting. Under the modified accrual system, revenues are recognized in the accounting period in which they become “measurable and available.” “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Property tax is reported as a receivable and deferred revenue when the levy is certified and as a revenue when due for collection in the subsequent year. An allowance for estimated uncollectible taxes is included in the estimated tax needed to balance the budget. The basis of accounting for proprietary funds is full accrual, where revenues are recognized when earned and expenditures when they are incurred. The basis of budgeting for proprietary funds is full accrual with the exceptions of depreciation and amortization. For capital assets and capital purchases, funds are budgeted from a perspective of the actual cash outlay required (cash basis). Financial and Reserve Polices The following financial policies are established to provide direction in the fulfilling of duties and responsibilities for the City of Bozeman. The following is a summary of the policies that have a direct impact on the budget process; a complete listing of Fiscal Policies to be adopted with the budget are in Appendix B. Long-range Planning The City needs to have the ability to anticipate future challenges in revenue and expense imbalances so that corrective action can be taken before a crisis develops. To provide City officials with pertinent data to make decisions for multi-year policy direction, the Finance Director prepares revenue and expenditure forecasts. These 15 forecasts will identify changes in revenue and expenditures due to projected new development in the City, program changes, collective bargaining agreements, asset replacement schedules and capital projects coming online. Capital Planning, Asset Inventory and Condition Assessment The City annually prepares its Capital Improvement Plan for capital projects and equipment needs over a five-year period. The plan is created on the fund basis and reviews all capital needs greater than $25,000. The plan can be found on the city website. Revenue Policies The City values a diversified mix of revenue sources to mitigate the risk of volatility. The major source of revenue for the General Fund is property tax, which comprises 53% percent of total General Fund revenue in FY23. Since property values are impacted by the economy and housing market, it is important to make every effort to improve the diversity of the City’s revenue sources. Between FY19 and this budget, the City has diversified its revenue by an additional 3%. Tax dollars should support essential city services that benefit and are available to everyone in the community (such as parks, police and fire protection). For services that largely or solely benefit individuals, the City should recover full or partial costs of service delivery through user fees. Use of One-time and Unpredictable Revenues - One-time revenues should be used for one-time expenditures and not for ongoing expenditures. By definition, one-time revenues cannot be relied on in future budget years. Appropriate uses of one-time revenues include early debt retirement, capital expenditures that will reduce operating costs or address deferred capital needs, and special projects that will not incur ongoing operating costs. Expenditure Policies Expenses should always be for City operations and strategic goals. Department heads and the Finance Department monitor expenditures. All expenditures must comply with City laws, rules and regulations and have proper support and authorization. Debt Capacity, Issuance and Management The City shall evaluate and consider the following factors in analyzing, reviewing and recommending the issuance of obligations before presenting a proposal to the Commission and voters as needed: 1. Purpose, feasibility and public benefit of the project 2. Impact on debt ratios generally applied by rating agencies 3. Availability of appropriate revenue stream(s) 4. Aggregate debt burden upon the City's tax base, including other entities' tax supported debt 5. Analysis of financing and funding alternatives, including available reserves from other City funds Awards and Accomplishments The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the City of Bozeman for its annual budget for the fiscal year beginning July 1, 2021. The City has received this award for each budget it has prepared in the past 30 years. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. 16 17 FY23 Budget Summary The City of Bozeman’s Fiscal year 2023 is estimated to receive nearly $177 million in revenue. FY23 Budget appropriations are roughly $182.7 million. This will support 512.86 full-time equivalent employees and $35 million in capital spending. FY23 Financial Summary General Fund Special Revenue Debt Service Construction Projects Enterprise Internal Service Permanent All Funds Projected Beginning Fund Balance/Working Capital 8,827,694$ 30,751,517$ 3,757,166$ (1,490,228)$ 41,465,202$ 1,287,906$ 1,689,479$ 86,288,735$ Revenues 43,891,745 55,278,325 4,851,208 13,976,101 44,660,655 14,254,603 60,000 176,972,637 Expenditures 44,851,603 64,303,151 4,657,548 9,323,520 45,441,405 14,161,276 - 182,738,503 Less Reserves 7,316,754 284,558 - - 747,509 - - 8,348,821 Increase/(Decrease) in Fund Balance/Working Capital (8,276,612) (9,309,384) 193,660 4,652,581 (1,528,259) 93,327 60,000 (14,114,687) Projected Ending Fund Balance/Working Capital 551,082$ 21,442,133$ 3,950,826$ 3,162,353$ 39,936,943$ 1,381,233$ 1,749,479$ 72,174,049$ Financial Summary ‐ Budget Fiscal Year 2022 ‐ 2023 18 FY23 Estimated Mill Levies and Values FISCAL YEAR FY18 FY19 FY20 FY21 FY22 Revised Aug 2021 **Estimated FY23 MILL VALUE (net of TIFD's)101,195$ 104,321$ 125,423$ 129,423$ $150,066 $152,627 MILL VALUE (net of TIFD's) PERCENTAGE CHANGE 13.3% 3.1% 20.2% 3.2% 16.0%1.7% GENERAL FUND: All‐Purpose 134.39 139.69 124.79 106.18 98.66 126.52 SPECIAL REVENUE: City Planning 2.00 2.00 2.00 2.00 2.00 2.00 Health/Med Insurance 24.48 25.44 22.45 21.37 17.66 21.63 Fire Staffing, Capital & Equipment & Police Staffin 4.00 4.00 4.00 4.00 4.00 21.00 Transfer to Stormwater - Landfill Project 1.38 0.71 0.71 0.77 1.25 1.25 Transfer to Landfill Closure - Monitoring 3.67 2.38 2.86 2.41 2.32 1.93 Senior Transportation 1.00 1.00 1.00 1.00 1.00 1.00 Community Housing 3.00 3.00 5.00 3.00 5.00 8.00 TOTAL SPECIAL REVENUE 39.53 38.53 38.02 34.55 33.23 56.81 DEBT SERVICE: BPSC GO Bonds - - 14.87 18.31 15.27 15.53 Park & Trail G.O.Bonds 10.68 10.38 8.58 8.31 6.96 7.07 Library G.O. Bonds 2.73 2.64 2.20 2.13 - - Rec & FD G.O. Bonds * to be issued in FY2023 - - - - - 0.98 TOTAL DEBT SERVICE 13.41 13.02 25.65 28.75 22.23 23.59 Total Levied 187.33 191.24 188.45 169.48 154.12 206.91 Percentage Change in Mills -8.8% 1.9% -1.5% -9.9% -8.2% 31.1% Property Taxes Levied 18,956,859$ 19,950,675$ 23,636,229$ 21,934,610$ 23,128,172$ 31,580,502$ Percentage Change in Dollars 3.4% 5.2% 18.5% -7.2% 5.4% 36.5% FY18 FY19 FY20 FY21 FY22 Estimated FY23 Total Levied 187.33 191.24 188.45 169.48 154.12 206.91 Permissive & Voted Mills Used 44.89 45.46 55.09 57.12 46.89 69.21 Statutory (Floating) Mills Used 142.44 145.78 133.36 112.36 107.23 137.70 MILL LEVIES & MILL VALUES 187.33 191.24 188.45 169.48 154.12 206.91 44.89 45.46 55.09 57.12 46.89 69.21 FY18 FY19 FY20 FY21 FY22 Revised Aug 2021 **Estimated FY23 Annual Mill Levy Total Levied Permissive & Voted Mills Used 19 FY23 Revenues Overall, revenues are estimated at nearly $177 million, a $24 million increase or equivalent to a 15.6% change over the prior year. The large difference is mainly due to the American Rescue Plan, matching funds for capital projects, and personnel. Charges for services make up 37% of revenues, followed by property taxes collected locally and shared to the City by the State of Montana. For the General Fund, City of Bozeman property taxes make up 56% of the revenue followed by 20% in other taxes shared to the City by the State of Montana, also called intergovernmental revenue. As we begin FY23, the City is anticipated to bring forward a balance of $8.8 million which will largely be set aside in the 16.67% policy reserve. Charges for Services 37% Property Taxes26%Other Financing Sources 16% Inter‐governmental 10%Special Assessments 4% Other Revenues3% Licenses & Permits2% Fines and Forfeitures1% Interest Income1% Revenue by Source for All Funds Property Taxes56% Inter‐ governmental 20% Other Financing Sources10% Charges for Services10% Fines and Forfeitures2% License s & Permits 1% Other Revenues1% Interest Income0% Revenue by Source for General Fund 20 FY23 Appropriations FY23 Appropriations are $182.7 million, an increase of $24.4 million or 15.42% over FY22. This is mainly due to increases in capital spending with the increase in water and wastewater projects funded with American Rescue Plan Act. The graph below shows the relative percentage of the FY23 budgeted expenditures for all funds. General Fund Expenditures Expenditures, often called “Appropriations,” are classified under one of six major categories: Personnel & Benefits, Operating Expense, Capital, Debt Service, Transfers, and Other Financing Uses. In general, governmental agencies see their largest percentage of expenditures as personnel. With our growing city, there is a need for more infrastructure spending. The General Fund personnel expenses are a much higher percentage. The Fund itself has appropriated $44.8 million in expenditures for FY23, which is a 15.7% increase from FY22. There are fewer capital items in the General Fund than all the funds as a whole. Operations35% Personnel & Benefits 30% Capital19% Transfers11% Debt Service5% Expenditure by Type for All Funds Personnel & Benefits 66% Operations 30% Capital2% Transfers 2% General Fund Appropriations by Type 21 FY23 Changes in Fund Balance/Working Capital #Fund FY23 Projected Fund Balance/ Working Capital FY23 Estimated Revenues FY23 Appropriations Reserves FY23 Budgeted Ending Fund Balance/ Working Capital General Fund (010) 10 General Fund 8,827,694 43,891,745 44,851,603 7,316,754 551,082 Special Revenue Funds (100s and 200s) 100 Planning Fund 350,489 2,371,214 4,269,001 (1,547,298) 101 American Rescue Plan 4,532,500 6,734,581 11,267,081 - 103 Health-Medical Insurance 767,512 3,300,689 3,300,689 767,512 110 Gas Tax Apportionment 589,121 1,744,520 2,333,641 - 111 Street Maintenance District 1,062,415 8,669,083 9,395,234 284,558 51,706 112 Tree Maintenance 413,681 884,292 1,048,074 249,899 113 Fire Impact Fee 4,318,992 519,981 1,525,560 3,313,413 114 Street Impact Fee 5,788,963 5,788,830 3,793,392 7,784,401 115 Building Inspection Special Revenue 1,070,078 2,141,980 4,319,526 (1,107,468) 120 Community Housing 954,420 1,227,916 1,178,728 1,003,608 140 Police Domestic Violence - - - - Multiple Downtown Improvement Districts 1,943,055 8,297,437 5,495,935 4,744,557 117 TIF Pole Yard 89,552 260,180 80,000 269,732 141 Street Arterial Construction (97,754) 2,643,062 1,203,000 1,342,308 143 TIF Midtown (formerly N7th)2,029,679 2,683,661 4,649,763 63,577 144 TIF NE Urban Renewal 567,424 651,986 1,137,624 81,786 145 TIF Mandeville Industrial 167,477 54,701 100,000 122,178 187 Fire Department Equipment 1,031,147 615,508 1,641,750 4,905 192 TIF South Bozeman Technology 7,870 57,408 10,000 55,278 195 Parks & Trails District 976,698 5,452,003 6,043,304 385,397 Multiple Vet Court Funds - - - - Multiple Lighting Districts 354,277 498,853 571,616 281,514 Multiple Department Special Revenue Fund Combined 2,492,780 625,440 934,233 2,183,987 850 Park Land - Cash in Lieu 1,341,141 55,000 5,000 1,391,141 Special Revenue Funds 30,751,517 55,278,325 64,303,151 284,558 21,442,133 Debt Service Funds (300s and 400s) 300 Special Improvement District Revolv. Fund 1,498,601 10,000 - 1,508,601 304 Park & Trails Bond - 1,078,750 1,078,750 - 305 TIF 2007 Downtown Bonds - 330,150 330,150 - 306 TIF 2020 Midtown Bonds - 409,950 409,950 - 307 Bozeman Public Safety Center - GO Bonds - 2,370,750 2,370,750 - 311 Firestation 2 & Recreation Bonds - 150,255 150,255 - Multiple SID Funds 2,258,565 501,353 317,693 2,442,225 Total Debt Service Funds 3,757,166 4,851,208 4,657,548 ‐ 3,950,826 Construction Funds (500s) 500s Capital Projects (1,490,228) 13,976,101 9,323,520 - 3,162,353 Enterprise Funds (600s) 600 Water Funds 26,973,165 19,661,821 20,165,795 500,152 25,969,039 620 Waste Water Funds 10,386,284 16,062,074 14,576,161 11,872,197 640 Solid Waste Funds 973,150 5,710,631 6,581,727 102,054 650 Parking Enterprise 1,664,767 1,177,757 1,644,027 247,357 951,140 670 Storm Water 1,467,836 2,048,372 2,473,695 1,042,513 Total Enterprise Funds 41,465,202 44,660,655 45,441,405 747,509 39,936,943 Internal Service Funds (700s) 710 Vehicle Maintenance Shop (187,474) 2,295,211 2,107,737 - 720 Health-Medical Self-Insurance Fund 409,295 5,836,508 5,836,508 409,295 750 Public Works Administration 1,066,085 6,122,884 6,217,031 971,938 Total Internal Service Funds 1,287,906 14,254,603 14,161,276 ‐ 1,381,233 Permanent Funds (800s) 800 Cemetery Perpetual Care 1,689,479 60,000 - - 1,749,479 Total All Funds 86,288,735 176,972,637 182,738,503 8,348,821 72,174,049 1 1 1 1 1 1 1 2 2 2 2 2 2 1. These Funds can be utilized to balance Special Revenue funds that are not structurally balanced, ensuring that overall, Special Revenues are balanced. 2. These Funds include multiple fund numbers which are summaries in the line itself. 22 FY23 Staff We strive to maintain service levels with our growing community. We have a strategic approach to staffing using a three-year staffing plan to address our staffing needs on a citywide level. Organizational Chart Citizens of Bozeman Municipal Judge City Commission Library Board Library Director -Gregory Advisory Boards Parking Commission City Manager-Mihelich City Clerk- Maas Economic Development-Fontenot HR Director- Tozer City Attorney-Sullivan Assistant City Manager-Vacant Director of Public Works-Alston Finance Director-Vacant IT Director -McMahan Strategic Services Director-Henderson Transportation & Engineering Director -Ross Assistant City Manager-Winn Community Development Director-Vacant Parks & Recreation Director-Overton Fire Chief-Waldo Police Chief-Veltkamp 23 25 Fund Summaries The purpose of fund summaries is to capture and detail the financial condition of each City fund. A fund summary provides information on revenues, expenditures, and estimated ending funds available. In addition, it functions as a planning mechanism, as it allows expenditures to be matched to available revenues and/or fund balance. Fund summaries also identify components of funds available and anticipated uses. It is important to note that sources and uses are always balanced because a fund’s sources either are expended, become restricted, committed or assigned, or become unrestricted (unreserved or undesignated) funds available. City funds can be divided into three categories: Governmental Funds, Proprietary Funds, and Fiduciary Funds. By maintaining separate funds, the City is able to comply with laws that require certain money to be spent for specific purposes. FUND Structure Governmental Special Revenue Funds Improvement & TIF Districts Impact Fees (e.g. Street, Fire) Departmental (e.g. Fines) Debt Funds G.O. Bonds Revolving Funds Leases General Fund Capital Projects Construction Projects Permanent Funds Cemetery Perpetual Care Proprietary Enterprise Water Wastewater Solid Waste Parking Stormwater Internal Services Vehicle Maintenance Health-Medical Self-Insurance Public Works Administration Fiduciary Municipal Court Restitution Other Trust Funds 27 General Fund The General Fund is used to account for all financial resources of the City, except for those required to be accounted for in another fund. The General Fund supports such basic services as the General Administration, Police, Fire, Finance, Recreation, and Library services. Over the past ten years, the average percent increase in revenue is 6% while expenditure change is 6%. Revenues The City's General Fund is financed heavily by property taxes, which provide over half of the General Fund revenue. Other revenue sources include: licenses and permits, intergovernmental revenue, charges for services, fines and forfeitures, interest on investments, operating transfers, and miscellaneous revenues. For the Budget, we have estimated 4% growth. We are estimating the General Fund to generate $43.9 million in total revenue, with 56% being from property taxes, 20% from inter-governmental sources and 10% for both charges for services and other financing sources. The following chart shows the breakdown of esimated revenues: ‐ 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Approved 2022 Approved 2023 General Fund Past 10 Years and Approved FY23 Revenue Expenditures Fund balance Property Taxes 56%Inter‐governmental 20% Other Financing Sources 10% Charges for Services 10% Fines and Forfeitures 2% Licenses & Permits 1%Other Revenues 1% Interest Income 0% Revenue Sources for General Fund 28 Expenditures This year’s General Fund budget has $44.85 million in expenditures. Personnel expenses are the highest portion at $29.4 million, followed by operations at $13.5 million. The capital expenditures are $1 million, which includes vehicle replacements, Police Body Cameras, and Westside Recreation and Library Design. The break down by percentage is below: The expenditures by division shows the greatest portion of the General Fund expenses for Police at 23% followed by Fire at 15%. The next largest groups are Non-Departmental, Library, Facilities Management and Recreation. See budget details in the Activity/Division Detail section. Personnel & Benefits 66% Operations30% Capital 2% Transfers2% Expenditure by Type for General Fund Police23% Fire 15% Non‐Departmental 13% Library 7% Facilities Management7% Recreation 7% City Manager 5% City Attorney 5% Information Technology 4% Municipal Court 4% Finance 3% Human Resources2% Sustainability 2% Cemetery 1% Economic Development 1% City Commission 1% General Fund Expenditures by Division 29 Fund Balance The City adopted policy for General Fund Reserve is to maintain at least 16.67% of the year’s revenue in ending fund balance. This was based on former Government Finance Officers Association (GFOA) best practice. ‐ 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 8,827,694 7,867,836 7,316,754 General Fund ‐Fund Balance 30 FY21 Actual FY22 Budget FY23 Recommended 010 ‐ General Fund Beginning Balance 8,827,694 Revenues Property Taxes 13,681,399 16,159,638 22,610,654 Gallatin County Option 2,094,053 1,760,000 1,760,000 Penalty & Interest 103 - - Business/Animal Licenses and Permits 367,895 364,300 364,300 Grants 3,358,412 50,000 50,000 County Shared - Library 807,898 817,983 817,983 State Shared 7,698,517 7,980,949 8,094,907 General Government Charges 3,650,043 4,111,159 4,225,559 Library Fines 1,125 10,000 10,000 Police Court Fines 1,025,064 1,020,000 1,032,000 Parking Fines 5,456 10,000 10,000 Snow Removal Fines 53,225 22,000 22,000 Interest Income 5,747 80,000 80,000 Admin Reimbursement - 163,626 163,626 Miscellaneous Revenue 9,745 60,000 60,000 Refunds & Reimbursements 366,767 25,000 25,000 Rents and Royalties (Leases)51,182 46,000 46,000 Transfers 2,728,647 3,709,677 4,514,716 Loan Proceeds - - - Proceeds-Asset Disposition 15,952 5,000 5,000 Total Revenues 35,921,230 36,395,332 43,891,745 Expenditures Personnel & Benefits 24,349,179 24,902,199 29,431,718 Operations 9,043,094 11,656,336 13,475,216 Capital 1,885,031 1,341,051 1,026,000 Debt Service 48,418 52,292 43,692 Transfers 557,009 799,025 874,977 Total Expenditures 35,882,731 38,750,903 44,851,603 General Fund Reserve 7,316,754 Projected Ending Balance 551,082 FUND 31 Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. The revenue is generated in different ways; some have assessments on properties, property taxes, charges for services, and some are funded through grants or donations. The City currently has over 100 special revenue funds with a total of $64.3 million in expenditures planned for FY23. Information on the programs funded or partially funded by these Special Revenue Funds can be found in the description by division in the Activity/Division Detail section. Highlighted in the following section are the Transportation Special Revenue Funds and some of our major Program Special Revenue Funds, followed by the financial information for all Special Revenue Funds. Transportation Special Revenue Funds Street Maintenance Fund relies on assessments for revenue generation for street maintenance and reconstruction. The City expanded the Streets program starting in FY16 to include increased maintenance. The City has seen an increase in the quantity of streets to maintain as well. This year we are increasing the assessment by 6% again to be able to adjust for growth and increased costs. The Street Maintenance Fund budget includes increased amounts of pavement maintenance, capital projects, and the addition of Streets workers. This trend will continue with the Capital Improvement Plan and the three-year staffing plan showing increases for further growth. Arterial & Collector Street District Fund is a district that provides the “local share” of some projects in advance of development. Many of the projects funded help in the Street Impact Fee program’s efforts. Due to the role Street Impact Fees play in the expansion of our Arterial & Collector streets, the A&CD capital plan is tied to projects on the Street Impact Fee CIP. The City intends to create a payback district to recover the “local share” once an adjacent project is developed. We incorporated a 6% rate increase in FY23 to keep up with construction inflation, which has shown to be double of normal inflation. Street Maintenance Assessments Lot Size FY20 Approved 8% Increase FY21 Approved 8% Increase FY22 Approved 6% Increase FY23 Approved 6% Increase Small ‐ 5,000 sgft 149.67 161.65 171.35 181.63 Average= 7,500 sqft 224.55 242.51 257.06 272.48 Large= 10,000 sqft 299.40 323.35 342.75 363.32 ‐ 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Approved 2023 Approved Street Maintenance Fund Financial Trends Revenue Expenditures 32 The appropriations are mainly planned from the Capital Improvement Plan. The full project listing can be found in the Capital Expenditures Section. Gas Tax Fund accounts for revenues from state gasoline taxes apportioned from the State of Montana Department of Transportation. These go towards street maintenance projects and projects associated with the above Arterial and Collector District Fund. The total appropriation for FY23 is $1.7 million. Street Impact Fee Fund- Street Impact Fees go towards capacity expanding road improvements. The appropriations are based on the Capital Improvement Plan and total $3.8 million. Both the Capital Improvement Plan and the project listing can be found in the Capital Expenditures Section. Program Special Revenue Funds Parks & Trails District Fund accounts for special assessment revenues levied, received, and expended for the Parks & Trails District. This District was created in FY21. The plan, as approved by the Commission, is a five-year ramp up to Silver level of service. Capital expenditures for the District are included in the budget and deferred maintenance will be added in future years. Arterial & Collector Assessments Lot Size FY20 Approved FY21 Approved 3% Increase FY22 Approved 6% Increase FY23 Approved 6% Increase Small ‐ 5,000 sgft 34.52 35.56 37.33 39.57 Average= 7,500 sqft 51.78 53.33 56.53 59.92 Large= 10,000 sqft 69.03 71.10 74.66 79.14 ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Approved 2023 Approved Arterial & Collector Fund Financial Trends Revenue Expenditures Parks & Trails Assessments Lot Size FY21 Approved FY22 Approved 33% Increase FY23 Approved 15% Increase Small ‐ 5,000 sgft 85.00 116.44 133.91 Average= 7,500 sqft 127.5 169.58 195.02 Large= 10,000 sqft 170.00 226.10 260.02 33 Tree Maintenance Fund accounts for special assessment revenues levied, received, and expended for tree maintenance provided in the public right of way. In FY17, the assessment was raised by 15% to aid working towards the Urban Forestry Management Plan. The FY23 Budget accounts for a 6% increase to support additional staffing required to continue to provide the desired level of service. The Tree Maintenance fund budget includes personnel, operating, and capital expenditures. The capital plan includes the purchase of a brush chipper. ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY21 Actual FY22 Budget FY23 Approved Parks & Trails Revenue & Expenditures Revenue Expenditures Tree Maintenance Assessments Lot Size FY20 Approved FY21 Approved 2% Increase FY22 Approved 2% Increase FY23 Approved 6% Increase Small ‐ 5,000 sgft 16.05 16.37 16.66 17.66 Average= 7,500 sqft 24.08 24.56 25.05 26.55 Large= 10,000 sqft 32.11 32.75 33.34 35.34 ‐ 200,000 400,000 600,000 800,000 1,000,000 1,200,000 FY18 Actual FY19 Actual FY20 Actual FY21 Actual FY22 Approved FY23 Approved Tree Maintenance Fund Financial Trends Revenue Expenditures 34 Community Development Planning Fund is a special revenue fund that accounts for revenues and expenditures related to community planning and zoning operations. There are two major revenue sources for the fund: mills from the general mill levy and planning fees. Planning fees were part of a Community Development fee study adopted by Commission for better cost recovery. Planned expenditures total $4.27 million. Building Inspection Fund is supported entirely by the revenue from building fees and permits. Revenues and expenditures are statutorily restricted to amounts that support the building safety program. Building Inspection fees were part of the Community Development Fee Study, and new fees were adopted to be more in line with best practices by following the International Code Council Valuation & Fee Calculation. This fund is dependent on construction in the city and therefore is monitored based on economic conditions. In addition, it is reported in the quarterly report to the Commission. Total planned expenditures are $4.3 million which includes new software to aid in the efficiency and effectiveness of the Division. ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 FY19 Actual FY20 Actual FY21 Actual FY22 Budget FY23 Approved Planning Fund Financial Trends Revenue Expenditures ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 FY19 Actual FY20 Actual FY21 Actual FY22 Approved FY23 Approved Building Inspection Financial Trends Revenue Expenditures 35 The Community Housing Fund is where the Affordable Housing Program is accounted for. Affordable housing is part of our Strategic Plan and is a priority for FY23. For Fiscal Year 2023, the fund will receive eight mills of the general mill levy. Over the years, the fund built up a large fund balance where the majority of the fund balances has been granted to affordable housing projects. American Recovery Fund is where the City is tracking its funding from the American Rescue Plan. On March 10, 2021, the House of Representatives approved a Senate-amended version of President Biden's $1.9 trillion COVID- 19 relief package - the American Rescue Plan. The package includes $350 billion in aid for state and local governments, along with additional funding for other areas like education, rental assistance and transit. The President signed the bill into law on March 11, 2021. Having received the second and final tranche of funding from the American Rescue Plan Act (ARPA) in FY22, this budget focuses on utilizing those funds to: • Address revenue losses in operation • Reimburse City impact fees for Childcare Centers • Provide household assistance • Vaccination Incentives • Major infrastructure projects for water and wastewater ‐ 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 FY18 Actual FY19 Actual FY20 Actual FY21 Actual FY22 Approved FY23 Approved Community Housing Fund Financial Trends Ending Fund Balance Revenue Expenditures 36 All Special Revenue Funds: FY21 Actual FY22 Budget FY23 Approved 100 ‐ Community Development/Planning Beginning Balance 350,489 Revenues Property Taxes 250,049 286,198 305,254 State Shared 139,390 118,081 118,081 Charges for Services 832,698 1,708,575 1,642,515 Interest Income 26,519 10,000 10,000 Refunds & Miscellaneous Revenue 57,197 50,500 50,000 Transfers 108,483 243,930 245,364 Total Revenues 1,414,336 2,417,284 2,371,214 Expenditures Personnel & Benefits 1,584,755 2,107,367 2,695,892 Operations 446,607 1,205,879 1,533,109 Capital 41,202 35,000 40,000 Total Expenditures 2,072,565 3,348,246 4,269,001 Projected Ending Balance (1,547,298) 101 ‐ American Rescue Plan Beginning Balance 4,532,500 Revenues Grant 712,051 6,032,500 6,734,581 Total Revenues 712,051 6,032,500 6,734,581 Expenditures Operating - 600,000 - Transfers 712,051 11,217,620 11,267,081 Total Expenditures 712,051 11,817,620 11,267,081 Projected Ending Balance - 103 ‐ Health‐Medical Insurance Beginning Balance 767,512 Revenues Property Taxes 2,764,973 2,743,208 3,300,689 Total Revenues 2,764,973 2,743,208 3,300,689 Expenditures Transfers 2,545,822 3,017,449 3,300,689 Total Expenditures 2,545,822 3,017,449 3,300,689 Projected Ending Balance 767,512 110 ‐ Gas Tax Beginning Balance 589,121 Revenues State Shared 1,618,008 1,420,000 1,734,520 Interest Income 8,522 10,000 10,000 Total Revenues 1,626,530 1,430,000 1,744,520 Expenditures Operations 342,125 1,644,500 1,358,350 Capital 549,332 - - Transfers 864,776 650,000 975,291 Total Expenditures 1,756,233 2,294,500 2,333,641 Projected Ending Balance ‐ FUND Special Revenue Funds 37 FY21 Actual FY22 Budget FY23 Approved 111 ‐ Street Maintenance FY21 Actual Beginning Balance 1,062,415 Revenues Penalty & Interest 14,719 15,000 21,100 Permits 31,841 18,000 18,000 Public Service 7,028,315 7,041,170 6,768,463 Interest Income 3,713 12,100 11,000 Other Financing Sources 40,381 5,000 - Refunds & Reimbursements 43,256 25,000 25,000 Proceeds-Asset Disposition 5,715 - - Loan Proceeds - - - Transfers 50,000 - 1,825,520 Total Revenues 7,217,938 7,116,270 8,669,083 Expenditures Personnel & Benefits 1,739,469 1,917,417 2,513,005 Operations 2,700,307 3,035,670 3,584,165 Capital 1,043,447 1,744,039 2,470,990 Debt Service 239,773 344,418 88,973 Transfers 724,647 738,101 738,101 Total Expenditures 6,447,644 7,779,645 9,395,234 Streets Reserve 284,558 Projected Ending Balance 51,706 112 ‐ Tree Maintenance Beginning Balance 413,681 Revenues Penalty & Interest 1,851 2,000 2,000 Grants 4,495 - - State Revenue 6,974 - - Public Service 790,230 808,366 872,292 Interest Income 2,935 4,000 4,000 Refunds & Reimbursements 2,583 - - Sale of Raw Materials 15,160 6,000 6,000 Total Revenues 824,229 820,366 884,292 Expenditures Personnel & Benefits 470,171 473,159 648,657 Operations 229,109 316,121 324,417 Capital 14,500 160,000 75,000 Total Expenditures 713,780 949,280 1,048,074 Projected Ending Balance 249,899 113 ‐ Fire Impact Fee Beginning Balance 4,318,992 Revenues Public Safety 594,962 511,181 511,181 Interest Income 8,860 20,000 8,800 Refunds & Reimbursements - - - Total Revenues 603,822 531,181 519,981 Expenditures Operations 32,963 25,560 25,560 Capital - - 1,500,000 Transfers - - - Total Expenditures 32,963 25,560 1,525,560 Projected Ending Balance 3,313,413 FUND Special Revenue Funds 38 FY21 Actual FY22 Budget FY23 Approved 114 ‐ Street Impact Fee Beginning Balance 5,788,963 Revenues Public Service 6,439,227 5,727,830 5,727,830 Interest Income 4,592 60,000 60,000 Admin Reimbursement 315 1,000 1,000 Refunds & Reimbursements 21,876 ‐ - Total Revenues 6,466,011 5,788,830 5,788,830 Expenditures Operations 379,696 343,392 343,392 Capital 2,806,157 3,600,000 3,450,000 Transfers - - - Total Expenditures 3,185,853 3,943,392 3,793,392 Projected Ending Balance 7,784,401 115 ‐ Building Inspection Fund Beginning Balance 1,070,078 Revenues Permits 2,501,130 2,213,964 2,129,880 State Shared 128,539 - - General Government 496 600 100 Interest Income 2,131 20,000 12,000 Miscellaneous Revenue 11 - - Total Revenues 2,632,306 2,234,564 2,141,980 Expenditures Personnel & Benefits 1,584,536 1,852,410 3,033,369 Operations 544,470 1,022,615 1,246,157 Capital 190,607 46,400 40,000 Transfers 5,060 - - Total Expenditures 2,324,673 2,921,425 4,319,526 Projected Ending Balance (1,107,468) Downtown Improvement Districts (116 TIF and BID 176)Beginning Balance 1,943,055 Revenues Property Taxes 1,841,880 1,919,863 8,033,278 State Shared 360 57,059 57,059 Interest Income 5,954 20,000 20,000 Other Revenues 176,753 226,600 187,100 Total Revenues 2,024,948 2,223,522 8,297,437 Expenditures Personnel 22,657 47,313 106,949 Operations 759,588 3,294,689 5,058,836 Capital - - - Transfers 371,198 332,448 330,150 Total Expenditures 1,153,443 3,674,450 5,495,935 Projected Ending Balance 4,744,557 FUND Special Revenue Funds 39 FY21 Actual FY22 Budget FY23 Approved 117 ‐ Pole Yard TIF Beginning Balance 89,552 Revenues Property Taxes - - 260,180 Total Revenues ‐ ‐ 260,180 Expenditures Operations - - 80,000 Total Expenditures ‐ ‐ 80,000 Projected Ending Balance 269,732 120 ‐ Community Housing Fund Beginning Balance 954,420 Revenues Property Tax Revenue 391,293 715,495 1,221,016 Interest Income 8,276 5,000 5,000 Loan Principal & Interest 110 1,000 1,900 Other Revenue 1,305 - - Affordable Housing - - - Total Revenues 400,985 721,495 1,227,916 Expenditures Personnel 83,710 90,090 101,378 Operations 1,204,996 477,350 1,077,350 Total Expenditures 1,288,705 567,440 1,178,728 Projected Ending Balance 1,003,608 140 ‐ Police Domestic Violence Beginning Balance ‐ Revenues Grants 135,960 114,072 - Total Revenues 135,960 114,072 ‐ Expenditures Operating 138,816 114,072 - Total Expenditures 138,816 114,072 ‐ Projected Ending Balance ‐ 141 ‐ Street Arterial Construction Beginning Balance (97,754) Revenues Penalty & Interest 3,359 3,500 3,500 Street Maintenance Assessments 1,421,018 1,530,189 1,654,440 Other Revenues/Refunds 179,569 300,667 3,359 Interest Income 6,472 7,000 6,472 Transfers 864,776 650,000 975,291 Total Revenues 2,475,195 2,491,356 2,643,062 Expenditures Operating 88,644 153,000 153,000 Capital 895,573 2,758,000 50,000 Transfers - - 1,000,000 Total Expenditures 984,217 2,911,000 1,203,000 Projected Ending Balance 1,342,308 FUND Special Revenue Funds 40 FY21 Actual FY22 Budget FY23 Approved 143 ‐ TIF Midtown (N 7th Corridor)Beginning Balance 2,029,679 Revenues Property Taxes 1,114,009 1,191,563 2,635,734 State Entitlement Share 1,144 37,927 37,927 Interest Income 3,777 10,000 10,000 Proceeds Sales of TIF Bonds - - - Transfers - - - Total Revenues 1,118,930 1,239,490 2,683,661 Expenditures Personnel 70,890 51,033 50,272 Operating 223,857 3,001,968 4,189,541 Capital 53,817 - - Transfers 630,758 408,550 409,950 Total Expenditures 979,322 3,461,551 4,649,763 Projected Ending Balance 63,577 144 ‐ TIF NE Urban Renewal District Beginning Balance 567,424 Revenues Property Taxes 468,352 270,000 647,632 State Entitlement Share 150 1,354 1,354 Interest Income 1,594 3,000 3,000 Total Revenues 470,096 274,354 651,986 Expenditures Personnel 9,359 15,366 14,624 Operating 46,179 533,634 1,031,000 Capital 3,300 - - Debt Service 92,000 92,000 92,000 Transfers - - - Total Expenditures 150,838 641,000 1,137,624 Projected Ending Balance 81,786 145 ‐ TIF Mandeville Farm Industrial Beginning Balance 167,477 Revenues Property Taxes 8,689 46,725 54,701 Interest Income 618 - - Total Revenues 9,307 46,725 54,701 Expenditures Operating - ‐ 100,000 Transfers - - - Total Expenditures ‐ ‐ 100,000 Projected Ending Balance 122,178 FUND Special Revenue Funds 41 FY21 Actual FY22 Budget FY23 Approved 187 ‐ Fire Dept Equipment Beginning Balance 1,031,147 Revenues Property Taxes 515,700 572,396 610,508 Interest Income 1,458 5,000 5,000 Total Revenues 517,158 577,396 615,508 Expenditures Operating 17,478 - - Capital 152,064 80,000 1,641,750 Transfers 50,000 - - Total Expenditures 219,542 80,000 1,641,750 Projected Ending Balance 4,905 192 ‐ South Bozeman Technology TIF Beginning Balance 7,870 Revenues Property Taxes - - 57,408 Total Revenues ‐ ‐ 57,408 Expenditures Operating - - 10,000 Total Expenditures ‐ ‐ 10,000 Projected Ending Balance 55,278 195‐ Parks & Trails District Beginning Balance 976,698 Revenues Penalty & Interest 4,974 - - State Shared 16,125 - - Parks & Trails Assessment 3,659,522 4,652,689 5,449,453 Interest Income 1,499 - - Other 9,941 2,500 2,550 Proceeds-Asset Disposition 2,077 - - Total Revenues 3,694,138 4,655,189 5,452,003 Expenditures Personnel 1,088,789 1,449,546 2,672,273 Operating 1,617,300 2,228,976 2,498,031 Capital 150,525 1,185,000 873,000 Total Expenditures 2,856,613 4,863,522 6,043,304 Projected Ending Balance 385,397 Revenues Grants 138,765 41,663 - State Shared 1,630 - - Charges for Services - 12,000 - Donations - 7,000 - Transfers - 160,097 - Total Revenues 140,395 220,760 ‐ Expenditures Personnel & Benefits 99,651 144,104 - Operating 46,708 130,055 - Total Expenditures 146,360 274,159 ‐ FUND Special Revenue Funds Vet Courts Funds (COOCLI Grant 196 and Vets Court Fund 178) 42 FY21 Actual FY22 Budget FY23 Approved Lighting Districts (146‐170, 181,182, 200‐253)Beginning Balance 354,277 Revenues Special Assessments 490,066 498,880 498,853 Total Revenues 490,066 498,880 498,853 Expenditures Operating 478,405 546,096 546,096 Transfers 50,000 25,520 25,520 Total Expenditures 528,405 571,616 571,616 Projected Ending Balance 281,514 Beginning Balance 2,492,780 Revenues Property Taxes 128,935 129,408 152,627 Grants 481,046 170,000 170,000 Donations 28,176 29,000 27,000 Interest Income 17,654 24,675 24,675 Miscellaneous Revenues 195,868 202,200 205,200 Loan Proceeds 18,460 25,250 25,250 Transfers 270,608 333,942 20,688 Total Revenues 1,140,747 914,475 625,440 Expenditures Personnel & Benefits 291,179 252,593 248,536 Operations 799,639 485,412 559,902 Captial 117,448 5,000 - Debt Service 125,795 - 125,795 Transfers - - - Total Expenditures 1,334,061 743,005 934,233 Projected Ending Balance 2,183,987 850 ‐ Cash in Lieu of Parkland Beginning Balance 1,341,141 Revenues Cash in Lieu of Parkland 327,268 50,000 50,000 Miscellaneous Revenues 1,550 - - Interest Income 7,157 5,000 5,000 Total Revenues 335,975 55,000 55,000 Expenditures Operations 192,034 5,000 5,000 Capital - - - Total Expenditures 192,034 5,000 5,000 Projected Ending Balance 1,391,141 FUND Special Revenue Funds Department Special Revenue Funds (108,109, 119,121‐139, 174, 175, 177,179,183,184,186,188‐191,197‐199) 43 Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long- term debt principal and interest. General Obligation Bonds are backed by the full faith and credit of the City and are payable from ad valorem property taxes. Except for refunding bonds issued to achieve savings, Bozeman voters must approve general obligation debt prior to issuance. FY21 Actual FY22 Budget FY23 Approved 300 ‐ SID Revolving Fund Beginning Balance 1,498,601 Revenues Interest Income 1,657 5,000 5,000 Loan Interest 19,706 5,000 5,000 Other 719 Total Revenues 22,081 10,000 10,000 Expenditures Transfers - 2,112,724 - Total Expenditures ‐ 2,112,724 ‐ Projected Ending Balance 1,508,601 304 ‐ Bond S & I Parks & Open Space Bond Beginning Balance ‐ Revenues Property Taxes 1,074,907 1,081,188 1,078,750 Transfers In - - - Total Revenues 1,074,907 1,081,188 1,078,750 Expenditures Debt Service 1,077,163 1,081,188 1,078,750 Total Expenditures 1,077,163 1,081,188 1,078,750 Projected Ending Balance ‐ 305 ‐ 2007 Downtown TIF Bonds Beginning Balance ‐ Revenues Transfers In 332,448 332,373 330,150 Total Revenues 332,448 332,373 330,150 Expenditures Debt Service 332,448 332,373 330,150 Total Expenditures 332,448 332,373 330,150 Projected Ending Balance ‐ 306 ‐ 2020 Midtown TIF Bonds Beginning Balance ‐ Revenues Transfers In 401,894 408,550 409,950 Total Revenues 401,894 408,550 409,950 Expenditures Debt Service 403,393 408,550 409,950 Total Expenditures 403,393 408,550 409,950 Projected Ending Balance ‐ FUND Debt Service Funds 44 FY21 Actual FY22 Budget FY23 Approved 307 ‐ Bozeman Public Safety Center‐ GO Bonds Beginning Balance ‐ Revenues Property Taxes 2,356,550 2,371,850 2,370,750 Interest Income 1,639 - - Total Revenues 2,358,189 2,371,850 2,370,750 Expenditures Debt Service 2,372,800 2,371,850 2,370,750 Total Expenditures 2,372,800 2,371,850 2,370,750 Projected Ending Balance ‐ 311 ‐ Relocation of Fire Station 2 & Rec Bonds Beginning Balance ‐ Revenues Property Taxes - - 150,255 Total Revenues ‐ ‐ 150,255 Expenditures Debt Service - - 150,255 Total Expenditures ‐ ‐ 150,255 Projected Ending Balance ‐ 312‐453‐ SID Funds Beginning Balance 2,258,565 Revenues Special Assessments 286,123 376,127 Penalty & Interest 54,154 29,431 473,008 Interest Income 14,203 95,795 28,345 Total Revenues 354,480 501,353 501,353 Expenditures Debt Service 43,645 46,932 317,693 Transfers - - - Total Expenditures 43,645 46,932 317,693 Projected Ending Balance 2,442,225 FUND Debt Service Funds 45 Construction Funds Capital Projects Funds account for the construction of general improvement projects financed by special assessments other than those financed by proprietary funds. The City’s Capital Improvement Program (CIP) develops the five-year Capital Improvement Plan, manages the City’s annual budget process for funding citywide capital maintenance and expansion projects, supports strategic capital planning and programming efforts with City departments, and provides analysis for judicious financial decision making. FY21 Actual FY22 Budget FY23 Approved 500‐573 ‐ Construction Funds Beginning Balance (1,490,228) Revenues Interest Income 22,357 84,000 84,000 Donations 490,095 4,144,000 4,144,000 Refunds & Reimbursements - - - Transfers 877,656 738,101 738,101 Grants - - - Other Funding 4,072,971 2,112,724 9,010,000 Total Revenues 5,463,079 7,078,825 13,976,101 Expenditures Operating 147,715 - - Capital 19,384,728 6,256,724 9,323,520 Transfers - - - Total Expenditures 19,532,442 6,256,724 9,323,520 Projected Ending Balance 3,162,353 FUND Construction Funds 46 Enterprise Funds Enterprise Funds are used to account for efforts that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is for the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The following highlights some of the major enterprise funds and ones with larger changes for FY23, followed by all Enterprise Fund financials. Water Fund- City property owners are, by and large, required to use the City’s Water treatment systems. The City underwent a rate study in the fall of 2021. The rate study was updated in FY22. With these changes, appropriate users classes will be charged based on their cost of service, and the City will be able to achieve and maintain appropriate revenue levels and reserves. As planned, a portion of the built-up fund balance will go towards funding large capital projects planned for FY23. Flow Charge - % Increase 2021 2022 2023 2024 2025 Single Family/Low Income Residential Total 0.0% 0.0% 0.0% 0.0% 0.0% Multi Family Residential Total 2.0% 1.0% 1.0% 1.0% 0.0% Commercial Total 8.0% 8.0% 8.0% 6.0% 4.0% Government Total 20.0% 20.0% 20.0% 20.0% 20.0% MSU Total 4.0% 4.0% 4.0% 4.0% 4.0% Industrial Total 0.0% 2.0% 2.0% 2.0% 2.0% ‐ 4,000,000 8,000,000 12,000,000 16,000,000 20,000,000 FY17 Actual FY18 Actual FY19 Actual FY20 Acutal FY21 Actual FY22 Approved FY23 Approved Water Fund Financial Trends Revenue Expenditures 47 Wastewater Fund- City Property owners are, by and large, required to use the City’s wastewater treatment systems. The rates are based on an updated rate study in FY22. Rates vary by user class with all increases except single family residential. With these changes, appropriate users classes will be charged based on their cost of service and the City will be able to achieve and maintain appropriate revenue levels and reserves. Overall, the fund has maintained a healthy reserve and improved as well as maintained the City’s wastewater system. The fund balance needs growth as the infrastructure is starting to age. Flow Charge - % Increase 2021 2022 2023 2024 2025 Single Family Total 0.0% 0.0% 0.0% 0.0% 0.0% Multi Family Total 2.0% 2.0% 2.0% 2.0% 1.0% Commercial Total 6.0% 4.0% 4.0% 4.0% 4.0% Government Total 6.0% 6.0% 6.0% 6.0% 5.0% MSU Total 8.0% 8.0% 8.0% 6.0% 5.0% Industrial Total 3.0% 3.0% 3.0% 3.0% 3.0% ‐ 4,000,000 8,000,000 12,000,000 16,000,000 FY17 Actual FY18 Actual FY19 Actual FY20 Acutal FY21 Actual FY22 Approved FY23 Approved Wastewater Fund Financial Trends Revenue Expenditures 48 Stormwater Fund- The City’s Stormwater Fund started in 2013. Rates are based on impervious area and existing infrastructure. The rate had not changed since the 2015 restructure until FY20. With inflation costs and growth, this plan accounts for a 9% rate increase. Solid Waste Fund -The City’s Solid Waste Fund accounts for the garbage and recycling service provided to citizens. Revenues are comprised of solid waste and recycling fees. Expenses are for personnel, operations, and capital items. An updated rate study is currently being conducted. ‐ 500,000 1,000,000 1,500,000 2,000,000 2,500,000 FY17 Actual FY18 Actual FY19 Actual FY20 Actual FY21 Actual FY22 Approved FY23 Approved Stormwater Fund Financial Trends Revenue Expenditures $‐ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 FY18 Actual FY19 Actual FY20 Actual FY21 Actual FY22 Budget FY23 Approved Solid Waste Financial Trends Revenue Expenditures 49 FY21 Actual FY22 Budget FY23 Approved Water Funds‐ (600 and 610‐ Water Impact fee)Beginning Balance 26,973,165 Revenues State Shared 34,284 55,000 55,000 Utility Charges 13,970,786 13,480,698 13,090,431 Interest Income 47,192 240,000 200,000 Donations - Contributed Capital 2,701,180 - - Miscellaneous Revenue 72,891 45,000 45,000 Transfers in - 3,972,500 6,271,390 Total Revenues 16,826,333 17,793,198 19,661,821 Expenditures Personnel & Benefits 2,427,120 2,385,617 3,175,535 Operating 6,619,977 5,204,609 6,137,555 Capital 1,132,902 6,376,500 9,053,682 Debt Service 5,173 1,299,530 1,314,635 Transfers 600,000 600,000 484,388 Total Expenditures 10,785,172 15,866,256 20,165,795 Drought Reserve 500,152 Projected Ending Balance 25,969,039 Waste Water Funds (620 and 630‐Wastewater Impact fee)Beginning Balance 10,386,284 Revenues State Shared 31,453 35,000 35,000 Utility & Enterprise 11,691,165 11,967,289 11,905,074 Interest Income 72,831 100,000 100,000 Refunds & Reimbursements 34,871 - - Other Revenues 2,325,511 - 22,000 Loan Proceeds - 5,200,000 - Transfers - 6,475,000 4,000,000 Total Revenues 14,155,831 23,777,289 16,062,074 Expenditures Personnel & Benefits 2,188,578 2,286,252 2,789,055 Operating 5,818,828 4,671,784 5,285,889 Capital 2,453,981 6,920,000 3,713,100 Debt Service 303 1,769,012 2,748,712 Transfers - 39,405 39,405 Total Expenditures 10,461,691 15,686,453 14,576,161 Projected Ending Balance 11,872,197 FUND Enterprise Funds 50 FY21 Actual FY22 Budget FY23 Approved Solid Waste Funds (640 and 641 Landfill)Beginning Balance 973,150 Revenues Penalty & Interest 48 - - State Shared 23,984 - - Recycling Revenue 669,355 600,901 657,196 Utilities & Enterprise 4,300,514 4,230,559 4,415,778 Interest Income 3,853 9,275 9,275 Miscellaneous Revenue 3,000 - Refunds & Reimbursements 1,519 - - Rents and Royalties - 8,571 8,571 Roll-Off Container Rental 25,596 20,811 20,811 Transfers 310,000 359,000 295,000 Other Financing Sources - - 304,000 Total Revenues 5,337,868 5,229,117 5,710,631 Expenditures Personnel & Benefits 1,703,850 1,636,742 2,053,696 Operating 3,246,107 3,509,722 3,924,031 Capital 1,437,268 770,000 604,000 Transfers - - - Total Expenditures 6,387,224 5,916,464 6,581,727 Projected Ending Balance 102,054 650 ‐ Parking Fund Beginning Balance 1,664,767 Revenues Licenses and Permits 676,454 555,000 679,455 Charges for Services 50,763 30,000 52,763 Fines and Forfeitures 278,571 352,000 293,159 Interest Income 2,313 5,000 5,000 Loan Interest - - - Miscellaneous Revenue 17,742 - 145,880 Rents & Receivables 3,905 1,500 1,500 Transfers from other Funds 124,921 174,921 - Total Revenues 1,154,669 1,118,421 1,177,757 Expenditures Personnel & Benefits 329,857 498,019 541,987 Operating 855,089 633,345 667,040 Capital 99,774 120,000 435,000 Total Expenditures 1,284,720 1,251,364 1,644,027 Parking Fund Reserve 247,357 Projected Ending Balance 951,140 FUND Enterprise Funds 51 FY21 Actual FY22 Budget FY23 Approved 670 ‐ Storm Water Fund Beginning Balance 1,467,836 Revenues State Shared 7,601 - - Utilities & Enterprise 1,519,994 1,664,793 1,850,917 Interest Income 6,576 6,000 6,671 Contributed Capital 497,622 - - Transfers from other Funds 100,000 194,735 190,784 Total Revenues 2,131,793 1,865,528 2,048,372 Expenditures Personnel & Benefits 467,987 676,084 801,862 Opeartions 481,979 445,033 804,848 Capital 289,902 960,000 672,250 Debt Service 173,372 194,735 194,735 Transfers - - - Total Expenditures 1,413,241 2,275,852 2,473,695 Projected Ending Balance 1,042,513 FUND Enterprise Funds 52 Internal Service Funds Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments on a cost-reimbursement basis. The City has three Internal Services. Fund 750- Public Works Administration was new in FY19 to allocate the Public Works Administration, GIS, and Engineering to the enterprise funds. Fund 710 - Vehicle Maintenance accounts for the maintenance and repair of vehicles used in operation of City services. Medical Health Insurance Fund 720 accounts for insurance premiums received from various City employees and retirees and the related costs of health and dental premiums paid to the City’s insurance provider. FY21 Actual FY22 Budget FY23 Approved 710 ‐ Vehicle Maintenance Beginning Balance (187,474) Revenues General Government 1,645,934 1,776,144 2,294,711 Interest Income (1,726) - - Refunds & Reimbursements 345 500 500 Other Revenue 15,391 - - Transfer - 2,167 - Total Revenues 1,659,944 1,778,811 2,295,211 Expenditures Personnel & Benefits 706,132 749,210 947,078 Operating 1,323,855 1,084,514 1,115,659 Capital 13,200 - 45,000 Total Expenditures 2,043,187 1,833,724 2,107,737 Projected Ending Balance ‐ 720 ‐ Health‐Medical Insurance Beginning Balance 409,295 Revenues Public Welfare 5,413,756 5,310,117 5,836,508 Refunds & Reimbursements 10,404 - - Total Revenues 5,424,160 5,310,117 5,836,508 Expenditures Operating 5,446,435 5,310,117 5,836,508 Total Expenditures 5,446,435 5,310,117 5,836,508 Projected Ending Balance 409,295 750 ‐ Public Works Administration Beginning Balance 1,066,085 Revenues General Government 3,759,576 4,788,706 6,122,884 Transfers - 8,125 - Total Revenues 3,759,576 4,796,831 6,122,884 Expenditures Personnel & Benefits 2,254,378 2,694,866 3,652,344 Operating 1,182,212 1,544,787 2,514,687 Capital 132,213 485,000 50,000 Debt Service 7,764 7,200 - Total Expenditures 3,576,566 4,731,853 6,217,031 Projected Ending Balance 971,938 FUND Internal Service Funds 53 Permanent Funds Perpetual Cemetery Care Fund 800 accounts for the maintenance fees received from the sale of City cemetery lots, which are to be used for perpetual care. Beginning in FY19, 35% of all revenue is recorded in to the fund. The fund balance has seen healthy growth over the last five years. FY21 Actual FY22 Budget FY23 Approved 800 ‐ Cemetery Perpetual Care Beginning Balance 1,689,479 Revenues Public Welfare 98,889 40,000 40,000 Interest Income 8,541 20,000 20,000 Total Revenues 107,430 60,000 60,000 Projected Ending Balance 1,749,479 Permanent Funds FUND 54 Summary of Revenues for All Funds City of Bozeman Revenues: All Funds Property Taxes Special Assessments Licenses & Permits Inter‐ governmental Charges for Services Fines and Forfeitures Interest Income Other Revenues Other Financing Sources TOTAL 010 - General Fund 24,370,654$ 364,300$ 8,962,890$ 4,225,559$ 1,074,000$ 80,000$ 294,626$ 4,519,716$ 43,891,745$ 100- Community Development 305,254 118,081 1,642,515 10,000 50,000 245,364 2,371,214 101- American Rescue Plan 6,734,581 6,734,581 103 - Health-Medical Insurance 3,300,689 3,300,689 110 - Gas Tax 1,734,520 10,000 1,744,520 111 - Street Maintenance 18,000 6,768,463 11,000 46,100 1,825,520 8,669,083 112 - Tree Maintenance 872,292 4,000 8,000 884,292 113 - Fire Impact Fee 511,181 8,800 519,981 114 - Street Impact Fee 5,727,830 60,000 1,000 5,788,830 115 - Building Inspection Fund 2,129,880 100 12,000 2,141,980 116 - TIFD Downtown Improvement 8,033,278 57,059 20,000 187,100 8,297,437 117 - TIF Pole Yard 260,180 260,180 120 - Community Housing Fund 1,221,016 5,000 1,900 1,227,916 140 -Police Domestic Violence - 141 - Street Arterial Construction 1,654,440 6,472 6,859 975,291 2,643,062 143 - TIF N 7th Corridor 2,635,734 37,927 10,000 2,683,661 144 - TIF NE Urban Renewal District 647,632 1,354 3,000 651,986 145 - TIF Mandeville Farm Industrial 54,701 54,701 187 - Fire Dept Equipment 610,508 5,000 615,508 192 - TIF South Bozeman Tech 57,408 57,408 195- Parks & Trails District 5,449,453 2,550 5,452,003 Vets Court Grant funds - Light District Funds 498,853 498,853 Department Funds 152,627 170,000 24,675 257,450 20,688 625,440 850 - Cash in Lieu of Parkland 5,000 50,000 55,000 300 - SID Revolving Fund 5,000 5,000 10,000 304 - Parks & Open Space Bond 1,078,750 1,078,750 305 - 2007 Downtown TIF Bonds 330,150 330,150 306- 2020 Midtown TIF Bonds 409,950 409,950 307 - BPSC GO Bonds 2,370,750 2,370,750 311 - Fire Station 2 & Rec Bonds 150,255 150,255 312-453- SID Funds 28,345 473,008 501,353 500-573 - Construction Funds 84,000 4,144,000 9,748,101 13,976,101 600 - Water Fund 55,000 13,090,431 200,000 45,000 6,271,390 19,661,821 620 - Waste Water Fund 35,000 11,905,074 100,000 22,000 4,000,000 16,062,074 640 - Solid Waste Fund 5,072,974 9,275 29,382 599,000 5,710,631 650 - Parking Fund 679,455 52,763 293,159 5,000 147,380 1,177,757 670 - Storm Water Fund 1,850,917 6,671 190,784 2,048,372 710 - Vehicle Maintenance 2,294,711 500 2,295,211 720 - Health-Medical Insurance 5,836,508 5,836,508 750 - Public Works Administration 6,122,884 6,122,884 800 - Cemetery Perpetual Care 40,000 20,000 60,000 45,249,436$ 7,602,746$ 3,191,635$ 17,906,412$ 66,014,202$ 1,367,159$ 735,788$ 5,959,589$ 28,945,670$ 176,972,637$ Percent of Total Budget 26%4%2%10%37%1% 0%3%16% 100% 56 Summary of Expenditures for All Funds City of Bozeman Expenditures: All Funds Personnel & Benefits Operations Capital Debt Service Transfers TOTAL 010 - General Fund 29,431,718$ 13,475,216$ 1,026,000$ 43,692$ 874,977$ 44,851,603 100 - Community Development/Planning 2,695,892 1,533,109 40,000 4,269,001 101- American Rescue Plan 11,267,081 11,267,081 103 - Health-Medical Insurance 3,300,689 3,300,689 110 - Gas Tax 1,358,350 975,291 2,333,641 111 - Street Maintenance 2,513,005 3,584,165 2,470,990 88,973 738,101 9,395,234 112 - Tree Maintenance 648,657 324,417 75,000 1,048,074 113 -Fire Impact Fee 25,560 1,500,000 1,525,560 114 - Street Impact Fee 343,392 3,450,000 3,793,392 115 - Building Inspection Fund 3,033,369 1,246,157 40,000 4,319,526 116 - TIFD Downtown Improvement 106,949 5,058,836 330,150 5,495,935 117 - TIF Pole Yard 80,000 80,000 120 - Community Housing Fund 101,378 1,077,350 1,178,728 140 -Police Domestic Violence - - 141 - Street Arterial Construction 153,000 50,000 1,000,000 1,203,000 143 - TIF N 7th Corridor 50,272 4,189,541 409,950 4,649,763 144 - TIF NE Urban Renewal District 14,624 1,031,000 92,000 1,137,624 145 - Mandeville TIF District 100,000 100,000 187 - Fire Dept Equipment 1,641,750 1,641,750 192 - TIF South Bozeman Tech 10,000 10,000 195- Parks & Trails District 2,672,273 2,498,031 873,000 6,043,304 Vets Court Grants - Lighting Districts 546,096 25,520 571,616 Department Funds 248,536 559,902 125,795 934,233 850- Cash In Lieu of Parkland 5,000 5,000 300 - SID Revolving Fund - 304 - Bond S & I Parks & Open Space Bond 1,078,750 1,078,750 305 - 2007 Downtown TIF Bonds 330,150 330,150 306- 2020 Midtown TIF Bonds 409,950 409,950 307- BPSC GO Bonds 2,370,750 2,370,750 311 - Fire Station 2 & Rec Bonds 150,255 150,255 312-453- SID Funds 317,693 317,693 500-572 - Construction Funds 9,323,520 9,323,520 Water Funds (600 and 610) 3,175,535 6,137,555 9,053,682 1,314,635 484,388 20,165,795 Wastewater Fund (620 and 630) 2,789,055 5,285,889 3,713,100 2,748,712 39,405 14,576,161 640 - Solid Waste Fund 2,053,696 3,924,031 604,000 6,581,727 650 - Parking Fund 541,987 667,040 435,000 1,644,027 670- Storm Water Fund 801,862 804,848 672,250 194,735 2,473,695 710 - Vehicle Maintenance 947,078 1,115,659 45,000 2,107,737 720 - Health-Medical Insurance 5,836,508 5,836,508 750 - Public Works Administration 3,652,344 2,514,687 50,000 6,217,031 55,478,230$ 63,485,339$ 35,063,292$ 9,266,090$ 19,445,552$ 182,738,503$ Percent of Total Budget 30%35%19%5%11%100% 57 59 Activity/Division Detail As stated in the Budget Summary, the budget is separated by activity. Within those activities are the divisions. See the activities and the corresponding divisions below. City of Bozeman Activity General Government City Commission City Manager Municipal Court City Attorney Finance Human Resources Information Technology Community Development Facility Management Public Safety Police Fire Building Inspection Parking Public Service Public Works Admin Streets Stormwater Water Water Reclamation Facility Solid Waste Collection & Recycling Vehicle Maintenance Public Welfare Parks and Recreation Library Economic Development Other Non‐Departmental Debt Service Special Improvement District 61 Performance Measures The City of Bozeman relies on a variety of data to help inform decisions across the organization. Vision Statement 7 for a High Performance Organization in the City’s states the purpose of “utilizing key performance and cost measures to monitor, track, and improve the planning and delivery of City programs and services, and promote greater accountability, effectiveness and efficiency” (Strategy 7.4 – Performance Metrics). Three major focus areas of Performance Measures are utilized to manage community and employee expectations about the City’s capacity to deliver services. Many systems are currently in place to collect and visualize a wide range of data internal to the organization. Sophisticated tools such as Computerized Maintenance Management Systems (CMMS) provide detailed cost information, including time, materials, and equipment in an effort to improve efficiencies throughout operations such as Public Works. Specific Performance Measures are updated annually to compliment the City Manager’s Recommended Budget. These measures help communicate trends and justify additional resources needed to maintain an acceptable level of serivce. Most charts include a “target” or “standard”, describing the overall goal or instustry norm, respectively. Extensive effort is made each year to identify relevant metrics to support decisions throughout the City’s budget process. At least three years of data is used to demonstrate trends in order to provide valuable context as it relates to an overall increase or decrease over time. Current fiscal year “Approved” figures represent previously adopted estimates, while future fiscal year “Recommended” figures represent estimates based on projected changes for the upcoming budget cycle. Budget metrics improve confidence in municipal management, ensuring that limited resources are focused on the most pressing issues, including againg infrastructure and new growth. Overall, Performance Measures are critical to maximizing the efficiency and effectiveness of local government. Timely and relevant metrics at all levels provide a framework for improved decision making, while resulting in a better understanding of the value of services provided throughout the community. 62 63 General Government City Commission- The City Commission is the legislative body of city government comprised of a mayor and four commissioners. Responsibilities of the Commission include: establishment of policies governing the operation of the City and appointment of members to citizen advisory boards and commissions. City Manager – The role of the City Manager is to operate at the will of the City Commission with a focus on policy, long range planning, and strategy. The purpose of the City Manager’s office is to administer City operations and provide overall leadership, direction, coordination, and support for the City’s activities. City Clerk (City Manager)‐ The City Clerk’s Office is dedicated to preparing the proceedings of the City Commission and preserving the City records, along with enhancing citizens’ ability to participate in local government. City Attorney - The City Attorney is the legal advisor and primary attorney for the City and as such, is responsible for protecting the legal interests of the City and directing the legal operations of the City. The City Attorney and legal department staff represent the City before all courts, administrative agencies, and all City legal proceedings. Finance - The Finance Department is charged with the overall Finance, Accounting, and Treasury administration of the City. The Department is comprised of three divisions: Administration, Accounting, and Treasury. The Finance Department provides support to other departments for all financial matters. Facilities Management (Strategic Services) - Facilities Management is responsible for coordinating remodeling, renovations, and new construction projects. Contracted services include activities such as janitorial services, snow removal, lawn care, building systems ventilation, mechanical controls, and building generators. Information Technology - The Information Technology Department’s purpose is to manage and operate the City’s enterprise applications, hardware, and networking services. The division provides technology support to all departments across the City and maintains daily operations of the data centers. Human Resources - The Human Resources Department’s purpose is to support City functions by ensuring the capability and stability of the workforce. The department supports management and employees with current lawful information, sound recruitment practices, and protects the employment rights of the City and its employees. Planning (Community Development) – The Planning Department plans for the growth and development of the City of Bozeman. The department is responsible for long-range planning, development review, historic preservation, impact fees, affordable housing, and serving related Advisory Boards and Commissions. Municipal Court - Municipal Court accounts for costs associated with the judicial branch of City government. The Municipal Court hears cases involving City ordinances, misdemeanor cases defined by state criminal codes, and Orders of Protection. Municipal Court may conduct (preliminary hearings) in felony cases. 65 City Commission Major Objectives • Work closely with the administration and other government officials to lobby for state legislation beneficial to cities. • Improve public facilities and the quality of services delivered to the public in order to meet the needs of the citizenry. • Ensure that all decisions are protective of the health, safety and general welfare of the citizens of this community. Budget Allocation Funded by the General Fund, making 1% of the funds expenses FY22 Strategic Plan Set FY22 Strategic Priorities: • Advisory Board Consolidation • Affordable Housing • Annexation Analysis • Climate Action Plan Implementation • Community Engagement • Identify Options to Ban Flavored Tobacco • Inclusive City • Parks, Recreation, Open Space, and Trails (PROST) Master Plan • Planning and Land Use • Property Tax Relief • Pursue Grants and Philanthropic Funding • Sensitive Lands Protection Planning • Wetlands Preservation and Banking FY22 Accomplishments • Advisory Board Consolidation – Phase 1 • Completed the Equity and Gaps Analysis • Applied for $27 million in grants FY23 Strategic Plan Set FY23 Strategic Priorities: • Become a City for CEDAW (Convention to Eliminate All Forms of Discrimination Against Women) • Increase Budget for Community & Support Services • UDC (Unified Development Code) Overhaul • Establish Mobile Crisis Response • Establish Model HOA Covenants • Develop Gallatin Valley Sensitive Lands Protection Plan • Update Codes to Encourage Wetland Preservation & Facilitate Creation of Wetland Bank • Short Term Rental Revisions • Promote Water Conservation 66 FY23 Budget Personnel No FTE Changes Operating Operating budget decrease as FY23 will not be an election year. Capital None Department Fund FY21 Actual FY22 Budget FY23 Approved % Change CITY COMMISSION 010‐ General 220,969 352,368 255,324 ‐27.5% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 159,739 162,224 162,224 0.0% Operating 61,230 153,800 93,100 -39.5% Capital - 36,344 - -100.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 220,969 352,368 255,324 ‐27.5% Department Division FY21 Actual FY22 Budget FY23 Approved % Change CITY COMMISSION 1110- City Commission 220,969 352,368 255,324 -27.5% Department Budget by Fund Department Budget by Category Department Budget by Division CITY COMMISSION Salaries & Benefits64% Operating36% City Commission 67 City Manager Major Objectives The City Manager’s Office focuses on supporting the Mission, Values, and Goals of the City and implementing the City’s Strategic Plan. This year’s budget includes $150,000 in funding for the Mobile Crisis response program. Activities include shared salaries with the mental health team for two responders and a manager. Budget Allocation Funded by the General Fund, making up 3% of the fund’s expenditures. FY22 Accomplishments • The City passed two major issues on the 2021 ballot: o Fire Station 2 Relocation Bond to allow Station 2 to better serve the southern part of Bozeman o Facilities Renovation Bond to allow for needed improvements to Bogert Pool, the Bozeman Swim Center, and upgrades to the Lindley Center. • The City undertook the Consolidation of the Citizen Advisory Boards which created more efficient and equitable boards and completed a City Commission strategic priority and strategic plan item. • Established the Equity Indicators Project resulting in a comprehensive data set of equity indicators and recommendations to address gaps to make Bozeman a more inclusive, welcoming, and equitable place. FY22 Strategic Plan The City Manager was charged with implementing the Strategic Plan with a focus on the seven priorities and the other projects selected by the City Commission. The City Manager’s Office supports staff’s work in fulfilling the Strategic Plan. Performance Measures FY23 Strategic Plan The City Manager is charged with implementing the plan. There is a focus on the seven priorities and the other projects selected by the Commission. Within the City Manager’s Office there is a focus on: • Creation of Equity and Inclusion Plan • Implementing community engagement processes • Community Partner Collaboration and Employee Engagement City Manager 4% General Fund 100%100%90%90% 60% 80% 100% FY20 FY21 FY22 Approved FY23Recommended Percent Update Reports Delivered to City Commission On-time Ontime Weekly Updates Standard 86%68%85%85% 50% 70% 90% FY20 FY21 FY22 Approved FY23Recommended Percent Staff Satisfaction with Communication Services Delivery Communication Satisfaction Standard 82%76%85%100% 0% 50% 100% FY20 FY21 FY22 Approved FY23Recommended Percent of City Staff Attended "Talk it up" Sessions with City Manager Percent of City Staff Attendance Standard 68 FY23 Budget Personnel No FTE changes Operating Increase due to inclusion of “Neighborhoods” into City Manager budget and inclusion of shared expenses to provide the Mobile Crisis response program. Capital None Department Fund FY21 Actual FY22 Budget FY23 Approved % Change CITY MANAGER 010‐ General 1,001,361 1,095,621 1,736,578 58.5% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 891,089 923,667 1,339,238 45.0% Operating 193,974 171,954 397,340 131.1% Capital - - - 0.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,085,063 1,095,621 1,736,578 58.5% Department Division FY21 Actual FY22 Budget FY23 Approved % Change CITY MANAGER 1210- City Administration 1,001,361 1,095,621 1,736,578 58.5% Department Budget by Fund Department Budget by Category Department Budget by Division CITY MANAGER Salaries & Benefits77% Operating 23% City Manager 69 City Clerk (City Manager’s Office) Major Objectives The City Clerk’s Office is dedicated to preparing the proceedings of the City Commission and preserving the City records, along with enhancing the ability of the citizenry to participate in local government. Budget Allocation Funded by the General Fund, making up 1% of the fund’s expenditures. FY22 Accomplishments • Advisory Board Consolidation and High Performing Boards • Upgraded physical components and initiated feature upgrades to Laserfiche • Arranged captioning of 278+ hours of public meetings • Conducted two voluntary demographic surveys of Advisory Board members FY22 Strategic Plan • 1.1 Outreach (b) Dramatically increase transparency and create access to all city documents • 7.3 Best Practices, Creativity & Foresight- 69% completed within 1 day with DocuSign and eliminates need for separate distribution to parties. • 6.3 Climate Action- Average monthly reduction of 10,000+ pieces of paper from digital packets. This accounts for 260 reams of papers (approx. $10 each). • 1.2 Community Engagement- Aiding with Advisory Board Consolidating and High Performing Board. Performance Measures ***Efforts are currently underway to adjust the unit of measurement for this metric to reflect the bulk value of records disposed. FY23 Strategic Plan • 1.1 Outreach (b) Dramatically increase transparency and create access to all city documents. • 1.2 Community Engagement- Aiding with Advisory Board Consolidating and High Performing Board. • 3.3 (a) Anticipate, celebrate, and incorporate an increasingly diverse population into the community, City advisory boards, and City staff. City Clerk 1% General Fund 85%97%99%99% 38% 81%95%95% 0% 20% 40% 60% 80% 100% FY20 FY21 FY22Approved FY23Recommended Commission Documents Access and Transparency Strategic Plan Goal 1.1.b*Source = Internal Tracking Commission Documents Approved and Completed Approved Documents Processed within 30 Days Target = 99% Target = 95% 696 100 1,000 0 500 1,000 1,500 FY20 FY21Approved FY22Approved Records Disposed *Source = Internal Tracking 4,079 4,728 4689 5,000 10000 0 2,000 4,000 6,000 8,000 10,000 12,000 FY19 FY20 FY21 FY22Approved FY23Recommended Documents Processed for Public Access *Source = Laserfiche 70 FY23 Budget Personnel No FTE changes Operating Increases in electronic process software and new software with Granicus and closed captioning Capital None Division Fund FY21 Actual FY22 Budget FY23 Approved % Change CITY CLERK 010‐ General 235,976 331,416 477,539 44.1% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 131,413 165,216 214,639 29.9% Operating 104,563 166,200 262,900 58.2% Capital - - - 0.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 235,976 331,416 477,539 Department Division FY21 Actual FY22 Budget FY23 Approved % Change CITY MANAGER 1220-City Clerk 235,976 331,416 477,539 44.1% Department Budget by Fund Department Budget by Category Department Budget by Division CITY CLERK Salaries & Benefits 45%Operating 55% City Clerk 71 City Attorney Major Objectives • Serve as Legal Officer pursuant to Sect. 4.03 of the Charter • To be a critical part of the City’s leadership through integration with department directors, HPO members, the City Commission, and other City agencies. • To enforce state laws and City ordinances pertaining to misdemeanor offenses within the City and to prosecute criminal cases in a timely and efficient manner. • To direct the legal operations of the City and serve as the city's legal counsel. Budget Allocation Funded mainly from the General Fund, making up 4% of the fund’s expenditures FY22 Accomplishments • Despite issues related to the pandemic, we continued to build our team and provide excellent legal services through professional development, training, and collaboration. • Continued effective integration into all City departments and Strategic Plan items and priorities as demonstrated by a significant list of accomplishments. • Continued to prioritize increasing the efficiency and effectiveness of the prosecution team. FY22 Strategic Plans The City Attorney’s Office plays a role in the majority of Strategic Plan items, especially the following: • Affordable Housing • Planning and Land Use • Annexation Analysis • Parks & Trails District • High Performing Organization Performance Measures FY23 Strategic Plan Continue to play a significant role in the following: • Affordable Housing (4.5b) • Planning and Land Use (4) • Annexation Analysis (4.3e) • High Performing Organization (7) City Attorney 5% General Fund 355 289 284 300 250 87 94 118 100 80 593 493 489 600 500 401 343 390 400 400 1,449 1,233 1,300 1,200 1,245 0 500 1,000 1,500 2,000 FY19 FY20 FY21 FY22Approved FY23Recommended Number of Cases *Source = JustWare All DUIs Domestic Muni Code Remaining Title 45 Traffic Standard = 1,500 38 30 34 30 30 0 50 FY19 FY20 FY21 FY22Approved FY23Recommended CCJI Requests: Completed Requests *Source = JustWare Standard = 40 117 110 115 150 100 0 50 100 150 200 FY19 FY20 FY21 FY22Approved FY23Recommended Civil Files Created: # of Files Created *Source = JustWare 72 FY23 Budget Personnel Add one Legal Assistant – 1 FTE Operating Increases related to move to BPSC and contracted services Capital Department Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 1,523,785 1,702,060 2,124,436 24.8% 174- Victim Witness Advocate 90,000 90,000 140,000 55.6% TOTALS 1,613,785 1,792,060 2,264,436 26.4% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,355,085 1,502,160 1,948,036 29.7% Operating 236,700 289,900 291,400 0.5% Capital 22,000 - 25,000 100.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,613,785 1,792,060 2,264,436 26.4% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 1410 - City Attorney 1,518,785 1,692,060 2,114,436 25.0% 1432 - Civil Litigation - - 10,000 100.0% 1460 - Criminal Prosecution - General 5,000 10,000 - -100.0% 1462 - Criminal Prosecution - Victim/Witness 90,000 90,000 140,000 55.6% TOTALS 1,613,785 1,792,060 2,264,436 26.4% CITY ATTORNEY Department Budget by Fund Department Budget by Category Department Budget by Division CITY ATTORNEY CITY ATTORNEY Fund Division Project #Project Name FY23 10 City Attorney GF337 High Density Storage System 25,000 General Fund Salaries & Benefits86% Operating 13% Capital 1% City Attorney 73 Finance Major Objectives • To assure efficient and effective management of the public's resources by providing quality financial services and safeguarding the City’s assets • To manage and account for the City's finances in accordance with Generally Accepted Accounting Principles, as set forth by the Governmental Accounting Standards Board and prepare an Annual Comprehensive Financial Report. • To prepare a comprehensive budget on an annual basis that encompasses all funds of the City. Budget Allocation Funded by the General Fund, making up 3% of the fund’s expenditures. FY22 Accomplishments • Completed a clean audit and Single Audit • Received the Distinguished Budget Award from the Government Finance Officers Association for the 31st year in a row • Received and allocated first tranche of ARPA Local Fiscal Recovery Funds • With assistance from other departments, wrote and submitted two Competitive and two Minimum Allocation Grant applications to the State of Montana’s ARPA grant program. FY22 Strategic Plans The Finance Department supports the strategic plan efforts across the organization and focused internally on: • 7.1 (b) Create a Culture of Innovation through lean practices • 7.3 (c) Improve Departmental Collaboration through cross functional teams and in our internal support role • 7.5 Funding and Delivery of City Services - Use equitable and sustainable sources of funding for appropriate City services, and deliver them in a lean and efficient manner Performance Measures • Receive Awards for financial reporting; FY19 Comprehensive Annual Financial Report received Government Finance Officer Association’s certificate in Achieving Excellence in financial reporting and the FY21 Budget received their Distinguished Budget Award. • Outside Indicators: No audit findings and maintained Aa1 bond rating • Internal process improvement: Through lean process, eliminate waste, and strive for efficiency while remaining effective.  FY19 saw $1,200 in hard cost savings per year and 768 hours of staff time per year.  FY20 Saved 300 FTE hours through process efficiencies  FY21 Saved FTE hours and delays in bill paying by making AP all electronic so invoices no longer go through interoffice mail. FY23 Strategic Plan The Finance Department supports the strategic plan efforts across the organization and will focus internally on: • 7.1 (b) Create a Culture of Innovation • 7.3 (c) Improve Departmental Collaboration through cross functional teams and in our internal support role • 7.5 Funding and Delivery of City Services - Use equitable and sustainable sources of funding for appropriate City services, and deliver them in a lean and efficient manner Finance 3% General Fund 74 FY23 Budget Personnel Position reclassifications only Operating Increase in Accounting attributable to Finance’s one-time portion of Vehicle Maintenance and increased annual maintenance expense for ERP. Capital None Department Fund FY21 Actual FY22 Budget FY23 Approved % Change FINANCE DEPARTMENT 010‐ General Fund 975,759 1,010,327 1,419,879 40.5% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 752,367 742,596 955,728 28.7% Operating 195,362 267,731 464,151 73.4% Capital 28,030 - - 0.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 975,759 1,010,327 1,419,879 40.5% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 1510- Finance Administration 233,893 218,094 255,665 17.2% 1520- Accounting 476,657 519,753 817,928 57.4% 1530- Treasury 265,209 272,480 346,286 27.1% TOTALS 975,759 1,010,327 1,419,879 40.5% Department Budget by Fund Department Budget by Category Department Budget by Division FINANCE DEPARTMENT FINANCE DEPARTMENT Salaries & Benefits67% Operating 33% Finance 75 Facilities (Strategic Services) Major Objectives • Provide a safe, comfortable, and professional working environment in all City facilities. • Maintain all buildings and related equipment in good working condition in a proactive manner that will help extend useful life. • Maintain a proactive approach for long-term facility planning and project scheduling in order to avoid costly problems of deferred maintenance. • Implement building design, maintenance, and operational practices resulting in energy saving measures. Budget Allocation Funded by the General Fund, making up 8% of the fund’s expenditures. FY22 Accomplishments • COVID 19 – Expanded both internal and contracted cleaning service to continue flu-season protocol, along with PPE support for all staff. • Bozeman Public Safety Center – Provided significant contributions during construction phase working with architects, contractors, consultants, clients, and vendors. • Completed the City Hall Air Handling Unit Replacement project on time and within budget. • Responded to facility emergencies within multiple City facilities. FY22 Strategic Plans 3.1 (a) Bozeman Public Safety Center- Participated in all phases of the project design and initial construction 7.3 (c) Improve Departmental Collaboration - Bozeman Public Safety Center, Fire Station 1, and COVID-19 support 7.4 (c) Performance Measures- Data is being collected within the structure of Cityworks process Performance Measures • Facility Condition Index: Establish a Facility Condition Index (FCI) for all City owned buildings to help prioritize current and future needs. ***Efforts in FY23 will establish necessary benchmarks, including future project needs FY23 Strategic Plan 3.1 (a) Bozeman Public Safety Center- Support throughout construction phases 3.3 (a) Ensure Diversity through Policies and Public Awareness ADA Transition Plan (to include all five titles) 6.3 (d) Climate Change Adaptation and Mitigation 7.3 (c) Improve Departmental Collaboration Facilities 7% General Fund 22%34%29%34%34% 0% 50% FY19 FY20 FY21 FY22Approved FY23Recommended Percent of Work That is Preventative Maintenance *Source = Cityworks Target = 40% 2.4 4.4 2.4 4 4 0 1 2 3 4 5 FY19 FY20 FY21 FY22Approved FY23Recommended Service Request Median Response Time Target < 24 hours *Source = Cityworks 76 FY23 Budget Personnel Added Facilities Service worker to support Parks & Trails District. Added Custodian to support Bozeman Public Safety Center. Reclassified Facilities Service Worker I to Facilities Service Worker II. Operating Significant increases due to projected annual costs related to Bozeman Public Safety Center. Capital Department Fund FY21 Actual FY22 Budget FY23 Approved % Change FACILITIES MANAGEMENT 010‐ General Fund 1,813,708 2,072,655 2,986,328 44.1% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 445,648 416,714 843,142 102.3% Operating 1,218,060 1,486,224 2,066,186 39.0% Capital 150,000 169,717 77,000 -54.6% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,813,708 2,072,655 2,986,328 44.1% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 1810- City Hall 621,299 562,606 994,576 76.8% 1820- Fire Station #1 61,381 68,362 21,110 -69.1% 1830- Shop Complex 115,267 128,917 128,217 -0.5% 1840- Professional Building 434,203 472,087 371,445 -21.3% 1850- Senior Center 89,390 90,917 98,498 8.3% 1860- Library 390,994 440,413 470,198 6.8% 1870- Fire Station #2 29,131 33,186 36,617 10.3% 1880- Fire Station #3 68,716 71,576 69,807 -2.5% 1890- BPSC 3,327 204,591 795,860 289.0% TOTALS 1,813,708 2,072,655 2,986,328 44.1% Department Budget by Division Department Budget by Fund Department Budget by Category STRATEGIC SERVICES FACILITIES MANAGEMENT Fund Division Project #Project Name FY23 10 Facilities GF328 Vehicle Replacement 37,000 10 Facilities GF361 1% Art for Library Expansion 40,000 General Fund Salaries & Benefits 28%Operating 69% Capital3% Facilities 77 Information Technology Major Objectives • Support all technology related hardware/software for the City. • Maintain antivirus and other security related components to keep City data safe. • Design and support systems that provide continuity of operations in the event of a system failure. • Support Strategic plan objectives as they pertain to City Technology and communications. Budget Allocation Funded by the General Fund, making up 5% of the fund’s expenditures. FY22 Accomplishments • New Antivirus software rolled out city-wide providing better ransomware protection. • Refreshed Website that will go live in April 2022. • Updated Hi-Def equipment for public meetings. FY22 Strategic Plans • Increased Community Engagement in City Decision Making - 1.2 (b) – Assisted with the deployment of the Comcate public comment software • Police and Fire Technology – 3.1 (d) – Chose vendor for body-worn cameras, interview rooms, and in-car systems for Bozeman Police Department • Systems Integrations 7.3 (b) - Ongoing work on development review integrations Performance Measures FY23 Strategic Plan • Library Expansion Planning – 5.1 (a) – assisting with technology needs for the new library remodel • Police and Fire Technology Technology 3.1 (d) – Ongoing work with system implementations and deployment of body worn cameras • Improve Department Collaborations 7.3 c – Continue deployment of Office 365 – One Drive as well as archiving and e-discovery. IT 4% General Fund 66.6 59.3 61.3 62.9 56.850 55 60 65 70 FY19 FY20 FY21 FY22Approved FY23Recommended Number of City Staff per Full Time Employee *Source = NeoGov Standard = 60 City Staff / IT FTE 97%96%97%100%100% 80% 85%90% 95% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Deployments Completed Standard = 100% *Source = IT Documentation 2.8 0.6 0.5 0.5 2.5 7.3 1.0 1.0 4.8 7.5 3.0 3.0 12.6 4.7 5.0 5.0 0.0 5.0 10.0 15.0 FY20 FY21 FY22Approved FY23 Recommended Ticket Resolution (Days) *Source = Lansweeper Emergency (Standard = 0.5 days)High (Standard = 1 day) Normal (Standard = 3 days)Low (Standard = 5 days) 78 FY23 Budget Personnel Change Support Technician from .5 FTE to 1 FTE. Re-class Systems Admin I to Systems Admin Manager. Operating Increase due to software maintenance contracts. Capital Department Fund FY21 Actual FY22 Budget FY23 Approved % Change INFORMATION TECHNOLOGY 010‐ General Fund 1,526,921 1,607,696 1,951,815 21.4% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 850,565 884,826 1,205,915 36.3% Operating 478,356 534,870 559,900 4.7% Capital 198,000 188,000 186,000 -1.1% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,526,921 1,607,696 1,951,815 21.4% Department Division FY21 Actual FY22 Budget FY23 Approved % Change INFORMATION TECHNOLOGY 1910- Information Technology 1,526,921 1,607,696 1,951,815 21.4% Department Budget by Division Department Budget by Fund Department Budget by Category INFORMATION TECHNOLOGY Fund Division Project #Project Name FY23 10 IT GF233 IT Vehicle Replacement 30,000 10 IT GF080 City-Wide Switches & Routers 55,000 10 IT GF265 General Fund Server Replacement 50,000 10 IT GF311 Cooling System for City Hall 11,000 10 IT GF313 Video Evidence Storage 40,000 General Fund Salaries & Benefits 62% Operating 29% Capital 9% Information Technology 79 Human Resources Major Objectives • Accurately and efficiently process the City’s payroll and related payments and tax filings • Administer the City’s employee benefits • Monitor compliance with labor contracts, employee handbook, laws, rules, and regulations • Support Strategic Plan objectives as they pertain to the City’s workforce Budget Allocation Funded by the General Fund, making up 2% of the fund’s expenditures. FY22 Accomplishments • Updated cost share strategy for health insurance, resulting in more affordable healthcare premiums for employees • Successfully implemented organization-wide Paid Parental Leave and Remote Work policies • Received a risk management award from MMIA for efforts related to the annual wellness fair FY22 Strategic Plans • 7.2 (a) Be a “Best in Class” Employer through review of employer contributions and cost share strategy for health insurance • 7.3 (d) Diversity Goals through continued work on implementation of workforce action items for Inclusive City Charter Performance Measures FY23 Strategic Plan • 7.2 Employee Excellence: Increase recruitment budget to reach diverse, well-trained, and qualified candidates • 7.2 (a) Be a “Best in Class” Employer: Increase in training budget to support professional development opportunities for HR staff to in turn provide additional organizational-wide training activities initiatives, enhancing the attractiveness of the City as a place to work • 7.2 (d) Set Diversity Goals: Maintain diversity advertisement budget for focused effort on achieving diversity goals and Inclusive City Charter initiatives HR 2% General Fund 0.12 0.04 0.08 0.13 0.15 0 0.1 0.2 FY19 FY20 FY21 FY22Approved FY23Recommended Selection Ratio *Source = Internal Data/NeoGov Target = 0.15 0.35 0.32 0.21 0.20 0.200 0.2 0.4 FY19 FY20 FY21 FY22 Approved FY23 Recommended Turnover Rate *Source = Internal Data Target = 0.35 0.94 1.09 1.02 1.00 1.00 0.5 1 1.5 FY19 FY20 FY21 FY22Approved FY23Recommended Work Comp Modification Factor *Source = MMIA Target = 1.0 80 FY23 Budget Personnel Add Human Resources Technician – 1 FTE Operating Increase due to maintenance contracts, training and certifications for HR staff, and technology and equipment for additional FTE Capital None Department Fund FY21 Actual FY22 Budget FY23 Approved % Change HUMAN RESOURCES 010‐ General Fund 616,143 757,411 1,012,909 33.7% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 476,144 518,354 734,999 41.8% Operating 139,999 239,057 277,910 16.3% Capital - - - 0.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 616,143 757,411 1,012,909 33.7% Department Division FY21 Actual FY22 Budget FY23 Approved % Change HUMAN RESOURCES 2010- Human Resources 616,143 757,411 1,012,909 33.7% Department Budget by Fund Department Budget by Category Department Budget by Division HUMAN RESOURCES Salaries & Benefits73% Operating 27% Human Resources 81 Planning (Community Development) Major Objectives • Plan for the growth and development of the City of Bozeman • Oversee long-range planning, current development, historic preservation, and related advisory boards and commissions Budget Allocation Planning Fund – Special Revenue Fund FY22 Accomplishments • Filled several vacant positions in the department • Implemented electronic plan review for planning • Continued service provision despite micro and macro challenges FY22 Strategic Plans • Well Planned City 4.1 (a) - Informed Conversion of growth. Many work sessions with the City Planning Board and the City Commission resulted in the adoption of the 2020 Community Plan. • High Performance Organization| Objective Item 7.3 (b) - System integration. New project management software will allow tracking for guaranteed timelines, as well as an efficient, paperless review system. • High Performance Organization | Objective Items 7.3 (c) - Improve Department Collaboration. Development review coordinators will act as liaisons for customers, to manage project timelines, and assist in consistent cross- departmental review and communication related to planning items Performance Measures ***Efforts are currently underway to implement technology systems needed to provide data (Avolve). • Guarantee Review Timeframes: Measure the median review timeframe for projects and plans by application type • Staff Capacity: Calculate the median number of work days to review a building permit application for zoning compliance • Application Fees: Analyze the percentage of fees intended to cover costs relative to both review timeframes and staffing levels FY23 Strategic Plan A Well Panned City • Work to successfully implement the newly adopt 2020 Community Plan. (objective 4.1- Informed Conversation on Growth) • Rewrite the Unified Development Code (UDC) to work toward a simplified, streamlined development review process (Objective 4.2- High Quality Urban Approach) Sustainable Environment • Switching to Electronic Plan Review (ERP) will drastically reduce paper use, as well as reduce applicant commute to and from planning office for project submittal. (Objective 6.3- Climate Action) Planning 6% Special Revenue Funds 82 FY23 Budget Personnel Added Planner III and Development Review Coordinator Operating Increase due primarily to Contracted Services Capital None Department Fund FY21 Actual FY22 Budget FY23 Approved % Change COMMUNITY DEVELOPMENT 100‐Community Development Fund 2,330,696 3,070,802 3,886,309 26.6% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,467,035 1,883,273 2,388,850 26.8% Operating 775,990 1,187,529 1,497,459 26.1% Capital 87,671 - - 0.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 2,330,696 3,070,802 3,886,309 26.6% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 1610- Planning Operations 1,341,215 2,051,981 2,481,648 20.9% 1620- Development Review 696,491 704,113 1,005,228 42.8% 1630- Long-Range Planning 292,990 314,708 298,254 -5.2% 1660- Historic Preservation - - 101,179 New TOTALS 2,330,696 3,070,802 3,886,309 26.6% Department Budget by Fund Department Budget by Category Department Budget by Division COMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT Salaries & Benefits 61% Operating 39% Planning 83 Municipal Court Major Objectives • Continue providing an up-to-date court docket. • Plan an efficient operating space for the new BPSC. • Begin planning for a smooth transition to the new Bozeman Public Safety Center. • Maintain an efficient collection system concentrating on CitepayUSA.com, Municipal Services Bureau, and collection of fines and restitution. Budget Allocation Funded mainly by the General Fund, Municipal Court makes up 4% of the fund’s expenditures. FY22 Accomplishments • Kept docket up-to-date despite COVID related interference and employee shortages • Maintained efficient court operations despite severe staffing shortage • Maintained court, adjusting to COVID changes with minimal budget expense. • Met legislative requirement to eliminate part- time judge and elect full-time judge. • Updated all plans for transfer to Bozeman Public Safety Center. Performance Measures FY23 Strategic Plan • 1.3e Enhance our relationship with state and federal agencies • 3.1 Public Safety – Support high quality public safety programs, emergency preparedness, facilities, and leadership • 7.2a Be a “Best in Class” Employer – Enhance the attractiveness of the City as a place to work through salary and benefit packages, workplace amenities and facilities, as well as professional development Municipal Court 4% General Fund 6,221 4,978 4,268 6,500 6,5007,046 5,627 4872 7,000 7000 0 2,000 4,000 6,000 8,000 10,000 FY19 FY20 FY21 FY22 Approved FY23 Recommended Number of Citations *Source = Full Court Officer Citations Total Citations Standard ≤ 8,000 125,057 84,396 115544 125,000 125000 - 50,000 100,000 150,000 FY19 FY20 FY21 FY22Approved FY23Recommended Restitution Collected The target is to continuously increase the amount collected *Source = Full Court 7 5 6 7 6 - 5 10 FY19 FY20 FY21 FY22Approved FY23Recommended Number of Appeals *Source = Full Court Standard ≤ 8 84 FY23 Budget Personnel No FTE changes Operating Increase in grant funding operations that no longer have grant funding. Vets Court program is now funded in the General Fund. Capital None Department Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 908,462 989,647 1,652,946 67.0% 178- Veteran Court 195,409 132,290 - -100.0% 196- COOCLI Grant 96,647 141,869 - -100.0% TOTALS 1,200,518 1,263,806 1,652,946 30.8% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 835,991 947,953 1,515,140 59.8% Operating 362,637 313,968 136,836 -56.4% Capital - - - 0.0% Debt Service 1,890 1,885 970 -48.5% Transfers - - - 0.0% TOTALS 1,200,518 1,263,806 1,652,946 30.8% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 1310-Municipal Court 1,200,518 1,263,806 1,456,905 15.3% 1320- VETS Court - - 196,041 New TOTALS 1,200,518 1,263,806 1,652,946 30.8% Department Budget by Category Department Budget by Fund Department Budget by Division MUNICIPAL COURT MUNICIPAL COURT MUNICIPAL COURT Salaries & Benefits 92% Operating8% Municipal Court 85 87 Public Safety Police- The Police Department budget accounts for costs associated with providing all law enforcement services within the city of Bozeman. The general fund budget primarily supports the operation of the patrol, investigative, and support services divisions. Officers from these divisions are responsible for detecting, preventing, and investigating all crimes occurring within the city as well as providing a broad range of public safety services. Fire Department - The Fire Department provides fire, rescue, hazardous materials, and emergency medical services throughout Bozeman, while ensuring that firefighters are equipped and trained to nationally recognized consensus standards. Additionally the department maintains a fire prevention program that is comprised of fire and life safety inspections, community outreach, school programs, emergency preparedness, and public education. Building Inspection (Community Development) - The Building Division unit accounts for expenditures utilized to monitor construction projects within the city of Bozeman jurisdictional area as allowed by state law. The intent of this budget unit is to provide guidance and to enforce the minimum building code standards in order to safeguard life, health, property, and public welfare by regulating and controlling the use, design, quality of materials, and construction of buildings and structures within the Bozeman city limits. Parking (Economic Development)- The Parking Services Division (PSD), joined to the Economic Development Department, has responsibility for managing and enforcing public parking within the City of Bozeman, to include the Downtown (B-3), MSU & Bozeman High Residential Parking Permit Districts, Bridger Park Downtown Garage, the Black/Rouse/N Willson/S. Willson surface lots, and on all on-street parking. Code Enforcement (Community Development)- The City of Bozeman's Code Compliance Officers address City and State ordinances and codes as they relate to the health, safety, and general quality of life concerns of our residents, neighborhoods, and community. 89 Police Major Objectives • Detect, investigate, and proactively deter criminal activity and apprehend and hold criminal offenders accountable. • Provide assistance to those who cannot care for themselves or those in danger of physical harm. • Develop positive programs, in partnership with the members of our community, to address public safety issues through community engagement and outreach. Budget Allocation Funded primarily by the General Fund with additional programs funded by special revenue funds. FY22 Accomplishments • Partnered with HRDC for Outreach Bozeman • Increased transparency through implementation of new complaint policy, quarterly reports, and publishing of BPD policies on City website • Addressed issues of bias-free policing, de- escalation, and use of force concerns by increasing training and updating related policies FY22 Strategic Plans • 3.1 a: Develop a Criminal Justice Facility Plan - Continued to work with consultants on BPSC • 3.1 d: Update Public Safety Technology Systems - Further increased functionality of records management system to increase efficiency, improve workflow, and increase accessibility of information. • 3.2.c Develop a City/County Social Service Network. Worked with Gallatin County and other community partners. Performance Measures FY23 Strategic Plan • 1.1 b: Continue to strengthen and innovate in how we deliver information to the community and our partners. • 3.1 d: Update Public Technology System – Begin the implementation of a body worn camera program by changing over the patrol car systems. • 4.3 d: Explore sustainable technology – Begin replacing the BPD patrol car fleet with hybrid vehicles and explore all electric vehicle options. Police 23% General Fund 48,099 47,856 50,000 - 50,000 100,000 FY19 FY20 FY21 FY22 Approved FY23 Recommended Total Calls for Service *Source = Zuercher Calls for Service Population 61.71 59.74 54.59 70 64.41136117136136 129 0 50 100 150 FY19 FY20 FY21 FY22Approved FY23Recommended Crime Rate per 1,000 Citizens The target is to have a lower crime rate than the average of comparable communities *Source = Zuercher Crime Rate per 1,000 Citizens Average Crime Rate for Comparable MT Communities 636 623 582 580 628 500 550 600 650 FY19 FY20 FY21 FY22Approved FY23Recommended Mental Health-Related Calls for Service The target is to improve service delivery and reduce repeat calls *Source = Zuercher 48,282 50,000 90 FY23 Budget Personnel Added Bozeman Public Safety Center Special Service Office and .5 FTE Evidence Technician previously approved in BPSC mill levy. Operating No major changes Capital Department Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 9,453,639 10,399,231 10,293,820 -1.0% 125- Drug Forfeiture 251,960 260,893 256,836 -1.6% 138- Law & Justice Ctr. Prepaid Rent 19,125 19,125 19,125 0.0% 139- Police Special Revenue 40,000 25,000 25,000 0.0% 140- Police Domestic Violence 187,040 114,072 - -100.0% TOTALS 9,951,764 10,818,321 10,594,781 ‐2.1% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 8,507,486 9,304,104 9,313,566 0.1% Operating 1,231,278 1,126,217 946,215 -16.0% Capital 213,000 388,000 335,000 -13.7% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 9,951,764 10,818,321 10,594,781 ‐2.1% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 3010- Police Operations 7,539,794 8,168,397 7,745,844 -5.2% 3020- Crime Control & Investigations 1,882,769 2,118,965 2,305,371 8.8% 3040- Drug Forfeiture 251,960 260,893 256,836 -1.6% 3070- Animal Control 277,241 270,066 286,730 6.2% TOTALS 9,951,764 10,818,321 10,594,781 ‐2.1% Department Budget by Category Department Budget by Fund Department Budget by Division POLICE POLICE POLICE Fund Division Project #Project Name FY23 10 Police GF053 Patrol Car & Equipment Replacement 189,000 10 Police GF316 Police Body Camera System 146,000 General Fund Salaries & Benefits88% Operating 9% Capital 3% Police 91 Fire Major Objectives • Move into the Bozeman Public Safety Center • Design and begin construction of Fire Station 2 • Secure property for Fire Station 4 • Receive delivery of two new fire engines and place them into service Budget Allocation Fire is supported operationally through the General Fund and also by various special revenue funds. FY22 Accomplishments • Administered COVID and Flu vaccines • Successfully passed bond for Fire Station 2 • Designed and ordered two new fire engines • Fire, Building, and Planning moved to Avolve PDox FY22 Strategic Plans • 1.3. Public Agency Collaboration- COVID work with GCCHD, GCEM, BDH & AMR • 3.1.d Implement the Fire Station Location Plan- Construction of BPSC/Fire Station 2 re-location plan/ Fire Station 4 property search • 7.3.b System Integration – Avolve/Atlas work with Building, Engineering, Fire, and Planning Performance Measures FY23 Strategic Plan • 3.1.b Improve Emergency Preparedness Plans • 3.1.c Implement Fire Station Location Plan • 3.1.d Update Public Safety Technology Systems Fire 15% General Fund General Fund41% Fire Station 2 Construction40% Fire Capital & Equipment10% Fire Impact Fees9% 1:41 1:40 2:06 1:00 1:00 1:52 1:11 1:15 1:00 1:00 3:56 4:56 4:37 4:00 4:00 7:55 7:45 7:58 6:00 6:00 0:00 2:24 4:48 7:12 9:36 FY19 FY20 FY21 FY22Approved FY23Recommended Minutes(turnout and response time is cumulative with call processing time)Average Emergency Call Response Time *Source = Emergency Reporting Response Time Turnout Time Call Processing Time Call Processing Standard = 1 min Turnout Time Standard = 1 min Response Time Standard = 4 min 5823 5263 5037 5500 5300 4,896 4,621 4,349 4,800 4,600 1991 2409 2141 2496 23000 2,000 4,000 6,000 8,000 FY19 FY20 FY21 FY22Approved FY23Recommended Incident Numbers *Source = Emergency Reporting Number of Apparatus Used For All Runs Total Calls Number of Overlapping Incidents 268 278 300 240 240 0 100 200 300 400 FY19 FY20 FY21 FY22Approved FY23RecommendedHoursTraining Hours Per Fire Fighter *Source = Emergency Reporting National Standard (240 hours) 92 FY23 Budget Personnel Added Battalion Chief (1 FTE) and QRV Firefighters (6 FTE) Operating Operational increases due to budget for Fire Station 2 Capital Department Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 5,779,015 5,967,525 6,844,488 14.7% 113- Fire Impact Fees 22,500 25,560 1,525,560 5868.5% 183- Fire Department Special Revenue 10,000 10,000 10,000 0.0% 187- Fire Capital & Equipment 477,500 80,000 1,641,750 1952.2% 572 - Fire Station 2 Relocation Const - - 6,730,000 New TOTALS 6,289,015 6,083,085 16,751,798 175.4% Department Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 5,262,860 5,313,933 6,106,064 14.9% Operating 548,655 689,152 773,984 12.3% Capital 427,500 80,000 9,871,750 12239.7% Transfers 50,000 - - 0.0% TOTALS 6,289,015 6,083,085 16,751,798 175.4% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 3110- Fire Administration 471,987 552,834 8,851,572 1501.1% 3120- Fire Operations 5,716,128 5,439,851 7,809,826 43.6% 3130- Operational Readiness 51,500 51,000 51,000 0.0% 3140- Fire Prevention 36,000 26,000 26,000 0.0% 3160- Hazardous Materials 13,400 13,400 13,400 0.0% TOTALS 6,289,015 6,083,085 16,751,798 175.4% Department Budget by Fund Department Budget by Category Department Budget by Division FIRE FIRE FIRE Fund Division Project #Project Name FY23 113 Fire Impact Fee FIF06 Fire Station 4 Land Acquisition & Design 1,500,000 187 Fire Capital & Equip FE06 Radio Replacement Program 50,000 187 Fire Capital & Equip FE12 Personal Protective Equipment 41,750 187 Fire Capital & Equip FE18 Light Duty Vehicles 150,000 187 Fire Capital & Equip FE20 Fire Engine Replacement 1,400,000 572 Fire GF305 Fire Station #2 Relocation 6,730,000 Construction Funds Fire Capital & Equipment Fund Fire Impact Fee Fund Salaries & Benefits 36% Operating 5% Capital 59% Fire 93 Building Inspection (Community Development) Major Objectives • Continued training of staff to provide an adequate level of qualified staff to handle current and projected workload. • Build a diverse workforce in both experience and education without sacrificing our work quality, service and minimum performance standards. • Provide staff with the tools and training to be able to offer consistent inspections even as new construction methods are introduced to the community. Budget Allocation Department is funded through a Special Revenue Fund - Building Inspection Fund FY22 Accomplishments • Adoption of a new building code cycle • Key strides in updating standard operating procedures and identifying processes ripe for improvement • Hiring of CBO as well as several new staff resulting in the lowest division vacancy rates in years FY22 Strategic Plans • 4.2 A Well-Planned City – Adoption of the new building code • 7.2 High Performance Organization – Only two vacancies, lowest in several years • 7.3 High Performance Organization – Review and updating of SOPs, revision of division policies on select permits, and ideas for new policies Performance Measures ***Performance Measures are currently under development and will be refined in FY23 to match systems necessary to collect data. • Average Daily Inspections per Inspector: Monitor the number of inspections performed daily relative to the number of building inspection staff. • Building Permit Valuation: Track the value of both residential and commercial building permit valuations. • Residential Permits: Track the number of Multi-Unit and Single Family residential permits issued. FY23 Strategic Plan • 4.1 Well-Planned City – Improve customer, public, and peer understanding of building processes through increased public presence and trainings • 7.2 High Performance Organization – Invest in training new staff and provide opportunities for existing staff to continue providing best in class building services • 7.3 High Performance Organization – Identify permit processes for more streamlined and effective outcomes Planning7% Special Revenue Funds 94 FY23 Budget Personnel Re-class Building Inspector IV to Lead Operating Minor increase due to maintenance contracts Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change BUILDING INSPECTION 115‐ Building Inspection Fund 3,217,852 2,921,425 4,319,526 47.9% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 2,002,912 1,852,410 3,033,369 63.8% Operating 862,925 1,022,615 1,246,157 21.9% Capital 352,015 46,400 40,000 -13.8% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 3,217,852 2,921,425 4,319,526 47.9% Department Division FY21 Actual FY22 Budget FY23 Approved % Change COMMUNITY DEVELOPMENT 3210-Building Inspection 3,217,852 2,921,425 4,319,526 47.9% Department Budget by Category Department Budget by Fund Department Budget by Division BUILDING INSPECTION Fund Division Project #Project Name FY23 115 Building Inspection BI03 Building Inspection Staff Vehicle 40,000 Building Inspection Fund Salaries & Benefits70% Operating 29% Capital 1% Building Inspection 95 Parking (Economic Development) Major Objectives • Regulate the use of on-street and off-street public parking to the best use of our citizens through equitable enforcement and management practices. • Operate the Parking Services Division in an effective and fiscally sustainable manner. • Facilitate a prosperous local economic environment through the provision of safe, convenient, available, and cost-appropriate public parking resources. Budget Allocation Parking Fund is an enterprise fund. FY22 Accomplishments • Transitioned our parking software from T2 to Passport which will result in cost savings and a better experience for staff and customers. • Created GIS layer to show median parking occupancy in the downtown core and surrounding neighborhoods. • Conducted a manual occupancy count to inform next steps to complete Downtown Strategic Parking Management Plan. • Researched, prepared, and presented a strategy for paid parking to the City Commission. FY22 Strategic Plans • 4.2 High Quality Urban Approach - implement parking policies and strategies that improve the urban environment, create tools such as the Parking benefit area option to allow neighborhoods to manage their parking supplies • 7.3 Best Practices, Creativity, and Foresight- push our license plate reader technology to the very edge of its capabilities, collaborating with our partners in GIS to find innovative ways to share data. • 1.2 Community Engagement. In January, February, and March held community engagement sessions via WebEx Performance Measures ***Systems are currently being implemented (FY22) to collect and analyze data. • Median Parking Occupancy: Track occupancy of block faces within the Downtown Parking Benefit Zone, public lots, and parking structures to monitor exceedance of target range of 75-85% average occupancy within all parking enforcement areas. • Parking Permit Utilization: Track total number of parking permits available within restricted areas and total number of permits issued to monitor parking permit utilization and occupancy across permit area. • Parking Complaint Response: Track the proportion of parking complaints in which parking enforcement officers are able to respond. FY23 Strategic Plan • 2.1 Infrastructure Investments – Identify sites for new or development in areas that lack adequate infrastructure and develop new financing strategies • 4.1 Informed Conversation on Growth – Provide easy-to-use, accurate and informative tracking of land-use and infrastructure development trends • 6.3 Climate Action – Reduce community and municipal Greenhouse Gas (GHG) emissions, increase supply of clean and renewable energy 1,287,710 1,154,669 1,118,421 1,177,757 1,000,000 1,100,000 1,200,000 1,300,000 FY20 FY21 FY22Budget FY23Budget Parking Revenue 96 FY23 Budget Personnel Parking Enforcement Officer II to Lead Parking Enforcement Officer Operating Increase in costs in contracted services Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change PARKING 650‐ Parking Enterprise Fund 1,228,464 1,251,364 1,644,027 31.4% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 449,382 498,019 541,987 8.8% Operating 464,082 633,345 667,040 5.3% Capital 315,000 120,000 435,000 262.5% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,228,464 1,251,364 1,644,027 31.4% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 3310- Parking Administration 369,967 491,718 482,633 -1.8% 3320- Parking Operations/Enforcement 598,886 395,030 695,940 76.2% 3330- Parking Garage Operations 259,611 364,616 465,454 27.7% TOTALS 1,228,464 1,251,364 1,644,027 31.4% Department Budget by Category Department Budget by Fund Department Budget by Division Economic Development PARKING Fund Division Project #Project Name FY23 650 Parking P025 Parking Vehicle Replacement 50,000 650 Parking P2201 Pay Stations 250,000 650 Parking P2202 Maintenance Manual 50,000 650 Parking P2203 Lot Occupancy Technology 60,000 650 Parking N/A Annual Maintenance Projects 25,000 Parking Fund Salaries & Benefits33% Operating 41% Capital 26% Parking 97 Code Enforcement (Community Development) Major Objectives • Promote and maintain a safe and desirable living and work environment • Maintain and improve the quality of life for community members • Administer fair and unbiased enforcement to correct violations of State and Municipal Codes Budget Allocation Funding split with four funds: FY22 Accomplishments • Code Compliance Program Manager was hired, resulting in a more professional and experienced- based style of code compliance. • A more equitable process in snow removal compliance and abatement. • Initiation and (future) implementation of new Code Compliance case management software. FY22 Strategic Plans • Safe, Welcoming Community | Objective 3- Left notices for lack of snow removal for 500 residents. • High Performance Organization | Objective 7.3 b- System Integration- Host Compliance software increases effectiveness in both enforcement and registration process for STRs. • High Performance Organization| Objective 7.3c- Improve Collaboration- Continued collaboration with Solid Waste and Forestry regarding code compliance issues, assisted Building Division with closing out sign permits. Performance Measures ***Performance Measures will be refined in FY23 to match systems necessary to collect data • Compliance Management Program: Track the median compliance time from complaint to closure for zoning code compliance complaints to show the effectiveness of the code compliance program and gauge our public education communication efforts. • Compliance Program Responsiveness: Track the median length of time to complete the initial investigation to gauge responsiveness of the program FY23 Strategic Plan • High Performance Organization | Objective 7.3 b- System Integration- Identify key systems that if integrated would improve efficiency • High Performance Organization| Objective 7.2b- Best in Class Employer- Professional Development Opportunities • Sustainable Environment | Objective 6.3- Climate Action- Reduce community and municipal Greenhouse Gas (GHG) emissions, increase the supply of clean and renewable energy Community Development Fund 25% General Fund 25% Building Inspection Fund 25% Public Works Admin Fund 25% 9.4 9.4 10 10 0 5 10 15 FY20 FY21 FY22Approved FY23 Recommended Median compliance time from complaint to closure (days) *Source = Naviline Target = 10 days 98 FY23 Budget Personnel Add 1 FTE (50% Community Development and 50% Building Inspection) Operating Typical operating costs for this program Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change CODE ENFORCEMENT 100‐Community Development Fund 214,887 277,444 382,692 37.9% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 162,237 224,094 307,042 37.0% Operating 17,650 18,350 35,650 94.3% Capital 35,000 35,000 40,000 14.3% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 214,887 277,444 382,692 37.9% Department Division FY21 Actual FY22 Budget FY23 Approved % Change COMMUNITY DEVELOPMENT 1650- Code Enforcement 214,887 277,444 382,692 37.9% Department Budget by Fund Department Budget by Category Department Budget by Division CODE ENFORCEMENT Fund Division Project #Project Name FY23 100 Code Enforecement CC001 Code Compliance Vehicle 40,000 Planning Fund Salaries & Benefits 80% Operating 9% Capital 11% Code Enforcement 99 101 Public Works Public Works Administration - Public Works administration oversees and supports the Public Works divisions. Engineering - Provide professional level technical support to the other Public Works divisions and other City Departments. GIS & Asset Management (Strategic Services) ‐ Geographic Information System provides the foundation for data collection, analysis and visualization for many aspects of city government. Asset Management leverages this data to minimize risk and life-cycle costs to effectively deliver best-in-class service throughout the community. Solid Waste ‐ The Solid Waste Division (SWD) proudly serves the City of Bozeman Solid Waste customers by providing them with a myriad of programs and services that effectively and efficiently manage municipal solid waste generated within the Bozeman City limits. Stormwater ‐ Manage stormwater infrastructure through maintenance, improvement, and repair activities to ensure the adequate control and conveyance of urban stormwater runoff, reducing the City’s liability associated with flooding. Protect and improve waterway health and treatment infrastructure projects to safeguard the public, environment, and local waterways from pollution. Streets Maintenance - The goal of the Street Maintenance division is to help provide for a network of safe roadways for the traveling public and access to desired destinations in a quick, convenient, safe and comfortable manner while minimizing harmful effects on the environment. Vehicle Maintenance ‐ The Vehicle Maintenance budget unit accounts for the costs of repairing and maintaining vehicles of the City. The budget unit operates under an internal service fund. Charges are assessed against departments, which have vehicles repaired. Wastewater – Operations - Providing and maintaining a wastewater collection system for the City. The Division maintains a program of inspecting, cleaning, root cutting, repairing sanitary sewer mains and manholes, and tapping for new wastewater stubs. Wastewater operations is also responsible for maintaining the City’s eight sanitary sewer lift stations. Wastewater - Water Reclamation Facility (WRF) ‐ The WRF is an award-winning plant with the main objective being to protect and enhance the water quality of the East Gallatin River where it discharges. Through its beneficial reuse program, the WRF maintains compliance with the Montana Pollutant Discharge Elimination System (MPDES) discharge permit administered by the DEQ. Water – Operations - Operating and maintaining the City’s water transmission and distribution system. We are responsible for: locating, maintaining, and repairing existing water lines and appurtenances; overseeing installation of new water lines; installing and rotating water meters and reading all meters monthly. Water - Water Treatment Plant (WTP) - Water Treatment Plants maintain a quality drinking water supply. The City has 2 WTPs: 22 MGD Sourdough Plant and 3.7 MGD Lyman Creek Plant. All plants are operated 24 hours per day, 365 days per year. Water - Water Conservation ‐ Protect and enhance water resources through conservation in order to meet the IWRP’s 50-year demand reduction target. 103 Public Works Admin Major Objectives • Coordinate the activities of the Public Works Department. • Establish and maintain policies, procedures, and protocol for the department’s functions. • Provide general oversight of activities affected by new federal and state mandates. • Assure master plan implementation is cost-effective and that infrastructure improvements are constructed in a quality manner to provide reliable service for immediate and long-term needs. Budget Allocation Public Works Admin Internal Service Fund FY22 Accomplishments • The Administrative Division successfully split the Public Works Department into two Divisions with a Director of Utilities and a Director of Transportation and Engineering. • Secured a 3400 square foot office suite at 7 E Beall. • Worked to increase our outreach efforts on various projects and initiatives FY22 Strategic Plans • 1.1 Outreach – Improved the Bozeman Street Report webpage and currently working with The Nest on the S. 6th Reconstruction project outreach • 4.3 Strategic Infrastructure Choices – Davis Lane Lift Station/Norton Ranch Interceptor & Front Street Sewer Performance Measures This function oversees the performance of all of Public Works. FY23 Strategic Plan Oversee all of Public Works Strategic Plan efforts in FY23. Admin 28% Public Works Internal Service Fund 104 FY23 Budget Personnel No FTE changes Operating Increase in operating due to scanning project and other increases in software maintenance costs. Capital None Division Fund FY21 Actual FY22 Budget FY23 Approved % Change PUBLIC WORKS ADMIN 750‐ Public Services Admin. 1,013,370 1,986,146 1,713,304 ‐13.7% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 638,760 902,197 777,101 -13.9% Operating 355,277 598,949 936,203 56.3% Capital 19,333 485,000 - -100.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,013,370 1,986,146 1,713,304 ‐13.7% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 4010- Public Works Admin 1,013,370 1,986,146 1,455,604 -26.7% 4090- Director of Utilities - - 257,700 New TOTALS 1,013,370 1,986,146 1,713,304 ‐13.7% Department Budget by Category Department Budget by Fund Department Budget by Division PUBLIC WORKS ADMIN PUBLIC WORKS ADMIN Salaries & Benefits 45% Operating 55% Public Works Administration 105 Engineering Major Objectives • Design and oversee construction of the annual street, water, and wastewater replacement projects • Review and ensure that public infrastructure installed by private sector conforms to the City’s standards • Develop and implement the City’s water, wastewater, stormwater, water resources, and transportation master plans and associated capital budgets Budget Allocation Engineering personnel and basic operating costs are funded Public Works Admin Internal Service Fund: FY22 Accomplishments • Griffin Drive Reconstruction (Western Half) • Completion of Norton/Davis Lift Station and Trunk Sewer • WRF Solids Handling Expansion (50% Complete) • Sourdough Fuels Reduction – Phase 1 and 2 • North 17th Ave Water Renovations • Wastewater Facility Model Update – Phase 1 complete, beginning Phase 2 • Various chip seal and mill overlay work • Development Review FY22 Strategic Plans • Davis Lift Station/E. Norton Interceptor and Trunk Sewer (4.3) • Completed Street Improvements on Griffin Drive, including bike and pedestrian facilities (4.5) • Hired new TDM coordinator to work on the enhancement of non-motorized transportation (4.3f) • Participated in Avolve system implementation for development review and expanded use of Smartsheets for better collaboration (7.3) Performance Measures FY23 Strategic Plan • Work with new Director of Transportation and Engineering on priorities including: o Design standards o Comprehensive City Stormwater Master Plan o Modernize old processes (Avolve, Smartsheets, Field bases system for quicker occupancy inspections, training, SOP, etc.) Engineering 45% Public Works Internal Service Fund $3,606,000 $2,393,200 $1,820,000 $4,000,000 $1,800,000 0 $1M $2M $3M $4M $5M FY19 FY20 FY21 FY22Approved FY23Recommended Value of Internal Design Work *Source = Internal Tracking $16,110,464 $35,018,519 $28,076,809 $22,268,000 $22,000,000 $3,415,880 $4,005,315 $4,582,444 $3,544,000 $3,800,000 0 $10M $20M $30M $40M FY19 FY20 FY21 FY22Approved FY23Recommended Value of Consultant Work *Actual FY19 & FY20 numbers will vary due to the start/completion date of the approved projects. *Source = Internal Tracking Value of Associated Construction Projects Value of Consultant Design Contracts 146 152 122 71 750 100 200 FY19 FY20 FY21 FY22Approved FY23Recommended Development Application Plan Reviews Per FTE *Source = Internal Tracking Target = 70 106 FY23 Budget Personnel No FTE changes Operating Increase in outside consulting work for the division Capital Oversees capital in the Impact Fee Funds and the Arterial & Collector Fund. See Capital Expenditures section for detailed listing. Division Fund FY21 Actual FY22 Budget FY23 Approved % Change ENGINEERING 750‐ Public Services Admin. 1,544,935 1,894,229 2,815,707 48.6% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,157,588 1,285,464 2,004,455 55.9% Operating 311,809 601,565 811,252 34.9% Capital 68,338 - - 0.0% Debt Service 7,200 7,200 - -100.0% Transfers - - - 0.0% TOTALS 1,544,935 1,894,229 2,815,707 48.6% Department Division FY21 Actual FY22 Budget FY23 Approved % Change PUBLIC WORKS ADMIN 4020- Engineering 1,544,935 1,894,229 2,815,707 48.6% Department Budget by Fund Department Budget by Category Department Budget by Division ENGINEERING Salaries & Benefits71% Operating 29% Engineering 107 117 121 116 130 1300 200 FY19 FY20 FY21 FY22Approved FY23Recommended Cityworks Users *Source = Cityworks Standard = 125 GIS/Asset Management (Strategic Services) Major Objectives • Reduce operations & maintenance costs by leveraging data to be more efficient • Plan for future growth while mitigating issues related to aging infrastructure • Measure, monitor and communicate performance for city services • Engage citizens and provide transparency to effectively communicate value Budget Allocation Funded by the Public Works Admin Internal Service Fund FY22 Accomplishments • Cityworks for Water Conservation • Community Dashboard for Climate Plan • Avolve for Engineering • ArcGIS Portal for Police • Recreation Marijuana Tool • 3D Mapping for Community Development • Aerial Photography • ESRI Community Base Maps • Curb Box Program for Water/Sewer FY22 Strategic Plans • 4.1 Community Plan • 4.5 Housing and Transportation • 7.4 Performance Metrics Performance Measures FY23 Strategic Plan • Improve Communication between Divisions with Community Dashboards (7) • Data Anlysis Tools (7.4a)- ArcGIS Urban 3-D and Geocortex CIP Viewer • System Integration (7.3b &c)- Intergrate Avolve with Cityworks GIS/Asset Management 27% Public Works Internal Service Fund 216,349 343545 600,000 600000608,505 510503 1,000,000 1000000 - 500,000 1,000,000 1,500,000 2,000,000 FY20 FY21 FY22Approved FY23Recommended GIS Web Map Use Target is to continuously increase web map use *Source = Geocortex Analytics Internal Map Use External Map Use Asset Management Report Card Grades reflect GIS/AM work in support of the Divisions *Source = GIS/AM Staff 108 FY23 Budget Personnel No FTE changes Operating Increases due to software maintenance contracts and software purchases Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change GIS/ASSET MANGT 750‐ Public Services Admin. 1,241,225 933,478 1,688,020 80.8% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 664,031 503,205 870,788 73.0% Operating 387,194 430,273 767,232 78.3% Capital 190,000 - 50,000 100.0% Transfers - - - 0.0% TOTALS 1,241,225 933,478 1,688,020 80.8% Department Division FY21 Actual FY22 Budget FY23 Approved % Change STRATEGIC SERVICES 4025- GIS/Asset Mgmt 1,241,225 933,478 1,688,020 80.8% Department Budget by Fund Department Budget by Category Department Budget by Division GIS/ASSET MANAGEMENT Fund Division Project #Project Name FY23 750 Public Works Admin GIS04 Aerial Photography 50,000 Public Works Administration Fund Salaries & Benefits 52% Operating 45% Capital3% GIS Asset Management 109 Solid Waste Major Objectives • Offer quality service to the residents of Bozeman • Promote waste reduction thru recycling efforts • Optimize operational efficiencies Budget Allocation Solid Waste Fund – Enterprise Fund The Division also oversees the Landfill Post Closure fund, which is funded by a mill levy. FY22 Accomplishments • Increase in landfill diversion rates- Collected 1,209 tons of co-mingled recycling (8.5% increase), 796 tons of commercial cardboard, 277 tons of yard waste and 329 tons of food scraps • Provided Landfill Condensate Hauling Program in- house creating $100,650 in savings per year • City/Private partnership composting feedstocks at SWD facility FY22 Strategic Plans • 6.3b Increase Solid Waste Recycling Services. Adopt incentive programs to increase the public’s utilization of city recycling and solid waste services. Performance Measures • Tonnage per Residential Customer: Measure the pounds of refuse and recycling per customer per collection event to measure the impact of the waste diversion programs. ***Methodology is currently being developed based on recently implemented systems to track the necessary data. FY23 Strategic Plan • 1.3c Enhance our relationship with Montana State University • 6.3b Increase Solid Waste Recycling Services. Adopt incentive programs to increase the public’s utilization of city recycling and solid waste service o Efforts underway in a feasibility study on City- wide recycling and organics collection program delivery due spring of 2022. o Adding ReCollect Software to our webpage $4,721,805 $5,027,570 $5,178,117 $5,710,630 $‐ $2,000,000 $4,000,000 $6,000,000 FY20Actual FY21Actual FY22Approved FY23Approved Solid Waste Fund Revenue 35%34%37%37%41% 65%66%63%63%59% 10,884 11,321 11,810 12,400 12,900 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 FY19 FY20 FY21 FY22Approved FY23Recommended Residential Customers The target is to increase the percentage of recycling customers *Source = Ramspro Recycling & Refuse Customers Refuse Only Customer 1,043 1,114 1,208 1,220 1,340 795 756 796 750 860 1,569 1,505 937 1,600 1,050 - 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 FY19 FY20 FY21 FY22Approved FY23Recommended Tonnage Diverted From The Landfill The target is to increase the waste diverted from the landfill *Source = Ramspro Residential Recycling Commercial Recycling Compost 110 FY23 Budget Personnel Add 1 FTE Operating Overall increase to provide services Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 640- Solid Waste Fund 4,943,893 5,557,464 5,982,727 7.7% 641 - Landfill Post Closure 310,000 359,000 599,000 66.9% TOTALS 5,253,893 5,916,464 6,581,727 11.2% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,568,206 1,636,742 2,053,696 25.5% Operating 3,317,687 3,509,722 3,924,031 11.8% Capital 368,000 770,000 604,000 -21.6% Transfers - - - 0.0% TOTALS 5,253,893 5,916,464 6,581,727 11.2% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 5810-Collection Operation 4,420,004 4,993,495 5,280,221 5.7% 5820- Recycling 523,889 563,969 702,506 24.6% 5910- Landfill Post Closure 310,000 359,000 599,000 66.9% TOTALS 5,253,893 5,916,464 6,581,727 11.2% Department Budget by Fund Department Budget by Category Department Budget by Division PUBLIC WORKS SOLIDWASTE SOLIDWASTE Fund Division Project #Project Name FY23 640 Solid Waste SW56 Collections Front Load Truck 300,000 641 Landfill SW69 Landfill Gas Wells 126,000 641 Landfill SW70 Landfill Leachate Piping 178,000 Solid Waste Funds Salaries & Benefits31% Operating60% Capital 9% Solid Waste 111 Stormwater Major Objectives • Protect the public from flooding and pipe failures • Improve stream health • Comply with environmental regulations Budget Allocation Stormwater Fund – Enterprise Fund FY22 Accomplishments • Operators maintained 19% of the Storm Sewer infrastructure • Staff improved workflows and documents required by the MS4 Permit • In progress on a renovation project to extend the life of one of Bozeman’s oldest and largest stormwater mains FY22 Strategic Plans • An Engaged Community -1.2 Community Engagement • 4.3 Strategic Infrastructure Choices • 6.1 Clean Water Supplies Performance Measures FY23 Strategic Plan • Continue working towards strategic vision 4 for a Well-Planned City • Work towards vision statement 7 High Performing Organization 1,527,575 1,634,171 1,865,528 2,048,372 ‐ 500,000 1,000,000 1,500,000 2,000,000 2,500,000 FY20Actual FY21Actual FY22Approved FY23Approved Storm Water Fund Revenue 14%6%7%20%16%28%34%38%53%60% 0% 50% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Construction Site Management Program *Sources = Cityworks Inspection Rate Annual Compliance Score Inspection Target Annual Compliance Target 7%6%4% 20%10% 32% 56% 74%61%75% 0% 20% 40% 60% 80% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Stormwater Facility Management Program *Source = Cityworks Inspection Rate Annual Compliance Score Inspection Target Annual Compliance Target FY19 F (54%) FY20 D+ (68%) FY21 D (60%) FY22 App C (>70%) FY23 Recom D (>65%) Stormwater River Impact Report Card *Source = COB Stormwater Management Plan ** See the City of Bozeman and Montana State University Stormwater Management Plan for more information at https://www.bozeman.net/government/stormwater/learn‐about‐stormwater. 112 FY23 Budget Personnel Add 1 FTE (75% Stormwater / 25% Community Development) Operating Overall increase to provide services Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change STORMWATER 670‐ Stormwater Fund 1,853,508 2,275,852 2,473,695 8.7% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 640,866 676,084 801,862 18.6% Operating 317,907 445,033 804,848 80.9% Capital 700,000 960,000 672,250 -30.0% Debt Service 194,735 194,735 194,735 0.0% Transfers - - - 0.0% TOTALS 1,853,508 2,275,852 2,473,695 8.7% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 4510- Admin., Enforc. & Mapping 1,546,012 1,323,790 2,184,107 65.0% 4520- Operations & Mtc. 307,496 277,062 289,588 4.5% 4530- Construction - 675,000 - -100.0% TOTALS 1,853,508 2,275,852 2,473,695 8.7% Department Budget by Category Department Budget by Division Department Budget by Fund STORMWATER STORMWATER Fund Division Project #Project Name FY23 670 Stormwater STDM04 Historic Pipe Replacement Program 310,000 670 Stormwater STDM05 Annual Unplanned Pipe Rehabilitation 47,250 670 Stormwater STDM17 Stormwater Facility Plan Phase 2 175,000 670 Stormwater STOP09 Stormwater Sidewalk Machine 140,000 Stormwater Fund Salaries & Benefits32% Operating 33% Capital 27% Debt Service 8% Stormwater 113 Street Maintenance Major Objectives • Implement an efficient pavement management plan, in turn creating yearly maintenance programs for failing street infrastructure. • Utilize pavement condition assessment for planning and scheduling our repairs from potholes to complete reconstruction • Maintain streets and alley right-of-ways to allow traffic to move in a safe and prudent manner. Budget Allocation Street Maintenance is primarily funded by special revenue. Street projects are funded by Street Impact Fees and the Arterial & Collector Fund. FY22 Accomplishments • With the help of HR, staff vacancies never exceed 20%. Went into winter with every team member having their Commercial Driver’s License. • No pothole damage claims. • Milled and overlaid Westridge and N. 25th FY22 Strategic Plans • 1.1 Outreach- continue our engagement with citizens by working with the Neighborhoods Coordinator to develop and install pop-up traffic calming projects. • 4.3c Strategic Infrastructure Choices – prioritize long-term investment and maintenance for existing and new infrastructure. • 6.2 Protect Local Air Quality- Continue year round sweeping to keep the fine particles from becoming airborne. Performance Measures FY23 Strategic Plan • 4.3d Strategic Infrastructure Choices: Explore Sustainable Technology - Always look at ways to purchase or up fit vehicles and equipment with non-fossil fuel energy sources such as electricity and solar power. • 4.5a Enhance Non-motorized Transportation - Continue to explore other sources of revenue such as Montana Department of Transportation for the preventative maintenance of separated transportation paths. • 6.1 Clean Water Supplies – Continue to use drought tolerant and low water usage landscaping on medians. Street Maintenance Fund 54% Street Impact Fees 22% Gas Tax Fund 13% Street Arterial Construction 7% Lighting Districts3% Construction Funds1% 13.8 13.0 13.2 13.8 13.8 FY19 FY20 FY21 FY22Approved FY23Recommended Street Mileage per Full Time Employee *Source = GIS & NeoGov Standard = 13 miles/FTE 14 13.5 13 12.5 16 12 8 15 15 0 10 20 FY19 FY20 FY21 FY22Approved FY23Recommended Number of Potholes Filled per Street Mile Standard is to fill potholes at a rate to sustain 0 MMIA pothole claim payouts *Source = Cityworks FY19 0 FY20 0 FY210 FY22 App.0 FY23 Recom.0 Number of Paid Pothole Related MMIA Claims* The COB Streets Department's standard is to have 0 paid pothole related claims *Source = MMIA 114 FY23 Budget Personnel Add Street Operators (1 FTE) and two Signs & Signals Operator I (2 FTE) Operating Operational costs increasing with maintaining more roads and increase in general construction costs. Capital There are many capital projects planned for FY23. See Capital Expenditures section for the detailed capital listing for the Street maintenance Fund, Gas tax Fund, Street Impact Fee Fund, and Arterial & Collector Fund. Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund - - - 0.0% 108- Community Transportation Fund 5,000 5,000 - -100.0% 110- Gas Tax Fund 2,344,500 2,294,500 2,333,641 1.7% 111- Street Maintenance Fund 6,473,105 7,779,645 9,395,234 20.8% 114- Street Impact Fees 6,230,001 3,943,392 3,793,392 -3.8% 141- Street Arterial Construction 1,588,500 2,911,000 1,203,000 -58.7% Various- Lighting Districts 528,934 571,616 571,616 0.0% 504- Construction Funds 2,178,000 2,112,724 100,000 -95.3% TOTALS 19,348,040 19,617,877 17,396,883 ‐11.3% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,829,674 1,917,417 2,513,005 31.1% Operating 5,452,399 5,722,658 5,985,003 4.6% Capital 10,505,000 10,219,763 6,070,990 -40.6% Debt Service 310,800 344,418 88,973 -74.2% Transfers 1,250,167 1,413,621 2,738,912 93.8% TOTALS 19,348,040 19,617,877 17,396,883 ‐11.3% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 4110- Street Operations 11,326,597 10,220,767 11,356,642 11.1% 4120- Street Maintenance 2,344,500 2,404,500 2,333,641 -2.9% 4130- Street Construction 4,639,147 5,909,825 2,157,771 -63.5% 4150- Street Lighting 586,934 648,216 645,279 -0.5% 4171- Traffic Signs & Markers 450,862 434,569 903,550 107.9% TOTALS 19,348,040 19,617,877 17,396,883 ‐11.3% Department Budget by Category Department Budget by Division Department Budget by Fund PUBLIC WORKS STREETS STREETS Salaries & Benefits 14% Operating34%Capital35% Debt Service 1%Transfers 16% Street Maintenance 115 Vehicle Maintenance Major Objectives • To maintain vehicles and equipment in good running condition thereby enabling various City personnel to perform daily assignments safely and without delay due to mechanical failure or breakdown. • The Division emphasizes the importance of having a well-structured preventative maintenance program online for all equipment and vehicles. Budget Allocation Internal Service Fund- Vehicle Maintenance Internal Service Fund and its services are billed out to other funds FY22 Accomplishments • Maintained emergency services fleet (Fire and Police) at the highest level • Maintained and repaired essential services (Streets, Solid Waste, and Water/Wastewater) at the highest level FY22 Strategic Plans • 4.3d Strategic Infrastructure Choices – Explore sustainable technology by pursuing and preparing for an electric and alternative fueled fleet. • 6.2 Protect Local Air Quality- Maintain a robust preventative maintenance program so engines do not exceed their design emission levels. • 7.2 Employee Excellence- Offer the best in class work place amenities and facilities. Performance Measures • Preventative and Reactive Maintenance: Calculate and monitor preventative vs reactive maintenance. ***Working with Asset Management to implement the necessary system changes to be able to accurately track this information for future years FY23 Strategic Plan • 7.2 Protect local Air Quality- Any time we diagnose an emissions problem it is repaired. • 7.2 Employee Excellence- Our mechanics are the best in the valley maybe even the state. • 7.3c Best Practices, Creativity & Foresight- Improve Departmental Collaboration. Work with departments on their vehicle purchases considering serviceability, environmental and climate influence and alternative propulsion systems. 8 11.2 5.9 3 78.7 12.0 12.7 6 8 13.5 24.8 22.2 8.5 14 0 20 40 60 FY19 FY20 FY21 FY22Approved FY23Recommended Days from Initiation to Completion for Internal Vehicle Service Requests (by priority) *Source = Cityworks High (standard = 2 days)Medium (standard = 6 days) Low (standard = 8 days) 96%91%93%95%93% 98%98%98%98%97%94%89%89%90%91% 80% 85% 90% 95% 100% FY19 FY20 FY21 FY22 Approved FY23 Recommended Fleet Operational Time *Source = Cityworks Police Department Water/Sewer Department Streets Department Police & Water/Sewer Standard = 95% Streets Standard = 92% 116 FY23 Budget Personnel Add Assistant Superintendent (1 FTE) Operating Increases in costs for services Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change VEHICLE MAINTENANCE 710‐ Vehicle Maintenance Fund 1,444,636 1,833,724 2,107,737 14.9% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 588,729 749,210 947,078 26.4% Operating 855,907 1,084,514 1,115,659 2.9% Capital - - 45,000 New TOTALS 1,444,636 1,833,724 2,107,737 14.9% Department Division FY21 Actual FY22 Budget FY23 Approved % Change PUBLIC WORKS 6010- Vehicle Maintenance Shop 1,444,636 1,833,724 2,107,737 14.9% Department Budget by Category Department Budget by Division Department Budget by Fund VEHICLE MAINTENANCE Fund Division Project #Project Name FY23 710 Vehicle Maintenance VM04 Forklift Replacement 45,000 Vehicle Maintenance Fund Salaries & Benefits 45%Operating 53% Capital 2% Vehicle Maintenance 117 Wastewater- Operations Major Objectives • Maintain over 240 miles of wastewater collection system including manholes, wastewater collection, and lift stations • Clean collections system to minimize stoppages • Video inspect sewer infrastructure to determine problems to help troubleshoot and prioritize repair and deferred maintenance Budget Allocation Operations are funded by the Wastewater Enterprise Fund and new capacity projects are funded by the Wastewater Impact Fee Fund. FY22 Accomplishments • Continued to keep a low number of sanitary sewer overflow events by way of preventative maintenance FY22 Strategic Plans • 4.3b Strategic Infrastructure Choices – Increase capacity to sewer pipes to accommodate development projects. o Helped oversee and inspect the construction of Davis Lane lift station and sewer trunk main. The lift station and truck main are now operational. Performance Measures FY23 Strategic Plan • 4.3 Strategic Infrastructure Choices o Relining of sewer main south of College and 19th Ave and from behind Walmart to Rouse o Replacing sewer main from Mendenhall to Main on Bozeman and from Bozeman to Church on Main Wastewater Operations 51% Water Reclamation Facility 49% Distribution of Wastewater Budget 0.43 1.3 1.2 1.2 1.2 0 0.5 1 1.5 FY19 FY20 FY21 FY22 Approved FY23 Recommended Number of Overflow Events per 100 Miles of Main *Source = Cityworks National Standard < 1.2 events/100 miles of main(AWWA) 57.6 57.4 57.6 57.6 57.6 55 56 57 58 FY19 FY20 FY21 FY22Approved FY23Recommended Miles of Root Cut Mains *Source = Cityworks Standard = 56 miles/year 37.5 41.3 34.1 53 53 0 20 40 60 FY19 FY20 FY21 FY22 Approved FY23 Recommended Miles of Flushed Mains *Source = Cityworks Standard = 41.3 miles/year 118 FY23 Budget Personnel No FTE changes Operating Minor increase in operating expenses Capital See Capital Expenditures section for the detailed capital listing for the Wastewater Fund and Wastewater Impact Fee Fund. Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 620- Wastewater Fund 3,579,910 3,685,220 4,876,970 32.3% 630- Wastewater Impact Fee 1,508,452 4,647,102 2,529,103 -45.6% TOTALS 5,088,362 8,332,322 7,406,073 ‐11.1% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 942,035 973,059 1,268,291 30.3% Operating 1,901,910 1,729,846 1,988,264 14.9% Capital 1,675,000 5,060,000 2,983,100 -41.0% Debt Service 530,012 530,012 1,127,013 112.6% Transfers 39,405 39,405 39,405 0.0% TOTALS 5,088,362 8,332,322 7,406,073 ‐11.1% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 5210- Wastewater Operations 3,883,957 7,114,267 6,048,018 -15.0% 5220- Utilities Locates 92,900 106,550 126,550 18.8% 5230- Wastewater Services 5,000 5,000 5,000 0.0% 5240- Wastewater Construction 1,064,405 1,064,405 1,184,405 11.3% 5250- Manholes 25,000 25,000 25,000 0.0% 5260- Televising 12,100 12,100 12,100 0.0% 5280- Main Repairs 5,000 5,000 5,000 0.0% TOTALS 5,088,362 8,332,322 7,406,073 ‐11.1% Department Budget by Category Department Budget by Fund Department Budget by Division PUBLIC WORKS WASTEWATER OPERATIONS WASTEWATER OPERATIONS Salaries & Benefits 17% Operating 27%Capital 40% Debt Service 15% Transfers1% Wastewater Operations 119 Wastewater- Water Reclamation Facility Major Objectives • Protect and enhance the water quality of the East Gallatin River • Consistently achieve compliance with all aspects of the city’s Discharge permit (MPDES) and in most cases be below allotted limit. • Comply with all EPA 503 Bio-solids requirements and regulations, minimizing unpleasant orders. • Maintain the mechanical reliability of the WRF to ensure uninterrupted operations. Budget Allocation FY22 Accomplishments • Met Montana Department of Environmental Quality discharge permit requirements. No permit violations. • Maintained an aggressive, proactive preventative vs. corrective maintenance program with no major breakdowns. • Continued with optimization of WRF biogas system, saving on natural gas expense FY22 Strategic Plan • 1.3c) Enhance our relationship with State and Federal Agencies: Projects with MSU include Wastewater surveillance testing for COVID-19 and the ongoing Wetland pilot project. • 6.1a) The WRF main objective is to protect the East Gallatin River. The Bozeman WRF discharges a best in class product to the outflow. Because the WRF is a biological nutrient removal facility (BNR) no chemicals are used in the processing of the wastewater. Performance Measures FY23 Strategic Plan • 1.3 Public Agencies Collaboration – WRF collaborates with MSU and DEQ and also provides educational tours for students of all ages. • 6.1 Clean Water Supplies - The WRF will continue to recycle the city of Bozeman wastewater to a best in class product. • 6.3 Climate Action – Continue work on the in- house biogas optimization plan. Wastewater Operations 51% Water Reclamation Facility49% Distribution of Wastewater Budget 1,607 1,593 1,728 1,645 1,728 1,500 1,600 1,700 1,800 FY19 FY20 FY21 FY22Approved FY23Recommended Total O&M Dollars per Million Gallons of Wastewater Flow Treated Annually *Source = Hach WIMS Standard = $1,608 1.88 4.17 2.67 4.17 4.1756.9 58.7 46.1 59.0 59.0 0 20 40 60 80 100 FY19 FY20 FY21 FY22Approved FY23Recommended Loading Per Million Gallons of Wastewater Flow Treated Daily *Source = Hach WIMS Phosphorus Nitrogen Phosphorous Standard = 3.87 Nitrogen Standard = 77.3 95.7%92.5%94.0%92.5%93.5% 4.3%7.5%6.0%7.5%6.5% 60% 70% 80% 90% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Preventative vs. Corrective Maintenance *Source = JobCal % Preventative Maintenance % Corrective Maintenance Target = 83% Preventative 120 FY23 Budget Personnel No FTE changes Operating Minor inflationary costs for operation Capital Annual projects, see Capital section for all the detailed capital listing for the Wastewater fund, and Wastewater Impact Fee fund. Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 620- Wastewater Fund 7,102,531 7,054,131 7,170,088 1.6% 630- Wastwater Impact Fee - 300,000 - -100.0% TOTALS 7,102,531 7,354,131 7,170,088 ‐2.5% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,240,921 1,313,193 1,520,764 15.8% Operating 2,737,610 2,941,938 3,297,625 12.1% Capital 1,885,000 1,860,000 730,000 -60.8% Debt Service 1,239,000 1,239,000 1,621,699 30.9% Transfers - - - 0.0% TOTALS 7,102,531 7,354,131 7,170,088 ‐2.5% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 5610- WRF Operations 6,070,039 6,030,074 5,899,863 -2.2% 5620- Laboratory 463,492 454,157 645,325 42.1% 5630- Sludge Injection 554,200 555,100 610,100 9.9% 5640- Pretreatment 14,800 14,800 14,800 0.0% 5650- WRF Construction - 300,000 - -100.0% TOTALS 7,102,531 7,354,131 7,170,088 ‐2.5% Department Budget by Fund Department Budget by Category Department Budget by Division PUBLIC WORKS WATER RECLAMATION FACILITY WATER RECLAMATION FACILITY Salaries & Benefits 21% Operating46% Capital 10% Debt Service 23% Water Reclamation Facility 121 Water - Operations Major Objectives • Maintain over 300 miles of the water distribution system, hydrants, valves, meters and pressure reducing valves. • Respond to water distribution problems 24 hours a day, 7 days a week. Budget Allocation Operations are funded by the Water Enterprise Fund and new capacity projects are funded by the Water Impact Fee Fund. FY22 Accomplishments • Repaired and replaced over 1200 meters with new styles meters • Oversaw the rehab of Pear Street “blowout” FY22 Strategic Plans • 6.1 Clean Water Supplies – Finished the lead service water replacement by replacing the last known lead service in Bozeman • 7.2a Employee Excellence – Adjusted crew schedules to accommodate a better work-life balance Performance Measures FY23 Strategic Plan • 1.3c Public Agencies Collaboration – Establish updated memorandum of understanding with Montana State University and continue to assist them with water and sewer issues. • 6.1 Clean Water Supplies and Commission Priority for Water Conservation – Install another new meter gateway to increase communications between meters and the Dropcountr system. Continue replacing meters to accomplish the same goal. Water Operations 37% Water Treatment Plant 57% Water Conservation6% Distribution of Water Budget 5.2 3.7 4.7 8.4 8.4 0 5 10 FY19 FY20 FY21 FY22Approved FY23Recommended Water Main Breaks/Leaks 100 Miles of Pipe National Standard (AWWA) ≤ 8.4 *Source = Cityworks 0.51 0.64 0.56 1.43 1.43 0 0.5 1 1.5 2 FY19 FY20 FY21 FY22Approved FY23Recommended 4-12 Hour Disruption of Water Service/1,000 Accounts National Standard (AWWA) ≤ 1.43 *Source = Cityworks 331 283 328 300 330 240 260 280 300 320 340 FY19 FY20 FY21 FY22 Approved FY23 Recommended New Water Service Line Inspections *Source = Cityworks 122 FY23 Budget Personnel No FTE changes Operating Inflationary increases in the costs of operations Capital See Capital Expenditures section for all the detailed capital listing for the Water Fund and Water Impact Fee Fund. Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 600- Water Fund 4,585,224 7,563,729 6,700,496 -11.4% 610- Water Impact Fees 1,036,291 856,241 815,629 -4.7% TOTALS 5,621,515 8,419,970 7,516,125 ‐10.7% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,212,444 1,271,386 1,606,675 26.4% Operating 2,219,571 2,425,684 2,721,380 12.2% Capital 1,589,500 4,119,500 2,703,682 -34.4% Debt Service - 3,400 - -100.0% Transfers 600,000 600,000 484,388 -19.3% TOTALS 5,621,515 8,419,970 7,516,125 ‐10.7% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 5010- Water Operations 2,624,554 4,925,350 3,657,410 -25.7% 5020- Utility Locates 93,750 107,475 127,475 18.6% 5030- Water Services 35,000 35,000 35,000 0.0% 5040- Water Construction 2,162,500 2,657,500 2,839,388 6.8% 5060- Meter Reading 588,211 577,145 746,352 29.3% 5070- Hydrants 80,000 80,000 73,000 -8.8% 5080- Water Valves 17,500 17,500 17,500 0.0% 5090- Main Repairs 20,000 20,000 20,000 0.0% TOTALS 5,621,515 8,419,970 7,516,125 ‐10.7% Department Budget by Category Department Budget by Fund Department Budget by Division PUBLIC WORKS WATER OPERATIONS WATER OPERATIONS Salaries & Benefits 21% Operating 36% Capital 36% Transfers 7% Water Operations 123 Water- Water Treatment Plant Major Objectives: • Protect public health through optimization of the Sourdough and Lyman Creek Plants. • Maintain high-quality drinking water of low turbidity, void of contaminants, and meeting water supply demands of the City. • Monitoring and maintaining WTP facilities to ensure current needs are met and to anticipate future water quality and quantity needs. Budget Allocation Operations are funded by the Water Enterprise Fund and new capacity projects are funded by the Water Impact Fee Fund. FY22 Accomplishments • Reduced overflow when using Hyalite Lake water to 1.13 MGD so far • Optimized chemical use for residuals handling with a 50% reduction in chemicals used for residuals treatment • Began recycling backwash water to head of the plant January 2021 resulting in over 50 MG recycled and about 1 MG of sludge production in FY22 • Sourdough Fuels Reduction Project started FY22 Strategic Plans 6.1 Clean Water Supplies 7.3 Best Practices, Creativity & Foresight 7.4 Performance Metrics Performance Measures FY23 Strategic Plan 6.1 Clean Water Supplies 7.3 Best Practices, Creativity & Foresight • 7.3c Improve Departmental Collaboration • 7.3d Update Departmental Plans 7.4 Performance Metrics- Continue to improve on performance measures through plant optimization and data collection Water Operations37% Water Treatment Plant 57% Water Conservati on6% Distribution of Water Budget 1.97 1.90 1.21 1.50 1.100 5 FY19 FY20 FY21 FY22Approved FY23RecommendedMillions of GallonsPurchased Median Daily Surplus Hyalite Water (Indicating water the City purchased but did not use)*Source = Hach WIMS Target ≤ 1.5 Million Gallons 1,001 965 1,086 1,090 1,100 0 500 1,000 1,500 FY19 FY20 FY21 FY22Approved FY23Recommended Number of samples per 10,000 people *Source = Hach WIMS Standard ≥ 1,000 76.1%73.8%84%62.5%68% 23.9%26.2%16%37.5%32% 0% 20% 40% 60% 80% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Corrective vs Preventative Maintenance Target = 60% Preventative / 40% Corrective *Source = JobCal Percent Corrective Maintenance Percent Preventative Maintenance 124 FY23 Budget Personnel No FTE changes Operating No major changes Capital See Capital Expenditures section for the detailed capital listing for the Water Fund and Water Impact Fee Fund. Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 600- Water Fund 5,111,197 5,282,560 11,531,710 118.3% 610- Water Impact Fees 525,000 1,350,000 - -100.0% TOTALS 5,636,197 6,632,560 11,531,710 73.9% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 918,347 947,205 1,068,550 12.8% Operating 2,207,220 2,206,725 2,801,025 26.9% Capital 1,345,000 2,185,000 6,350,000 190.6% Debt Service 1,165,630 1,293,630 1,312,135 1.4% Transfers - - - 0.0% TOTALS 5,636,197 6,632,560 11,531,710 73.9% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 4610- Water Plant Operations 5,111,197 5,282,560 11,031,710 108.8% 4620 - Water Plant Contruction 525,000 1,350,000 500,000 -63.0% TOTALS 5,636,197 6,632,560 11,531,710 73.9% Department Budget by Fund Department Budget by Category Department Budget by Division PUBLIC WORKS WATER PLANT WATER PLANT Salaries & Benefits 9% Operating24% Capital 55% Debt Service 12% Water Treatment Plant 125 Water Conservation Major Objectives • Establishing and strengthening the community’s water conservation ethic. • Ensuring adequate water supplies are available; to meet current and future demands, in times of drought, for emergency response and long term drought mitigation Budget Allocation Funded by the Water Enterprise Fund FY22 Accomplishments • Successfully implemented first city-wide drought declaration • Completed first water distribution system audit since 2015 • Developed a water conservation measure Decision Support System (DSS) model FY22 Strategic Plans • An Engaged Community: 1.1 Outreach, 1.2 Community Engagement - Public school education partnership with MOSS, sprinkler system assessments, G3 watershed wise landscaping classes • An Innovative Economy: 2.2 Infrastructure Investments – Water distribution system audit, City facility irrigation system audits • A Sustainable Environment: 6.1.a Watershed Management Safe Community & 6.3 d Climate Change Adaptation and Mitigation: Ongoing drought monitoring and public education campaign, outdoor water use efficiency campaign Performance Measures FY23 Strategic Plan • An Engaged Community: 1.1 Outreach and 1.2 Community Engagement • A Well-Planned City: 4.3d Explore Sustainable Technology to Advance Environmental Sustainability • A Sustainable Environment: 6.1a Watershed Management Water Operations 37% Water Treatment Plant 57% Water Conservat ion 6% Distribution of Water Budget 126 183 134 300 185818741 140 127117 251 42 300 14757 59 123 100 195 -100 100 300 500 700 900 FY19 FY20 FY21 FY22 Approved FY23Recommended Water Conservation Rebates The target is to continuously increase the rebate program *Source = GIS Rebate Tracking Database Toilets Clothes Washers Showerheads Landscape & Irrigation System 61 91 105 140 150 0 100 200 FY19 FY20 FY21 FY22 Approved FY23Recommended Number of Outdoor Sprinkler System Assessments Target = 200 assessments *Source = Internal Tracking System 0 20 40 60 80 100 120 140 - 10,000 20,000 30,000 40,000 50,000 60,000 GPCDPopulationGallons Per Capita Per Day (GPCD) Water Demand & Population The target is to show a long term decreasing GPCD trend independent of annual weather anomalies *Source = Naviline & US Census Total Water Demand (GPCD)Population 119 GPCD 107 GPCD 126 FY23 Budget Personnel Add 2 Water Conservation Specialists (2 FTE) Operating Increases in operations with expanding program Capital None Division Category FY21 Actual FY22 Budget FY23 Approved % Change WATER CONSERVATION 600‐Water Fund 658,829 708,726 1,117,960 57.7% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 160,229 167,026 500,310 199.5% Operating 460,100 467,200 615,150 31.7% Capital 36,000 72,000 - -100.0% Debt Service 2,500 2,500 2,500 0.0% Transfers - - - 0.0% TOTALS 658,829 708,726 1,117,960 57.7% Department Division FY21 Actual FY22 Budget FY23 Approved % Change PUBLIC WORKS 4640- Water Conservation 658,829 708,726 1,117,960 57.7% Department Budget by Fund Department Budget by Category Department Budget by Division WATER CONSERVATION Salaries & Benefits 45% Operating 55% Water Conservation 127 129 Public Welfare Recreation (Parks & Recreation)- The Recreation Division is responsible for identifying the recreation needs of our growing community and offering quality programs in diverse interest areas that satisfy those needs. The division has a committed staff that remains focused on program quality and customer satisfaction while offering all-inclusive opportunities in outdoor recreation, sports, fitness, and cultural arts. The Aquatics Division is comprised of one year-round indoor facility, the Swim Center and one outdoor seasonal facility, Bogert Pool. Forestry (Parks & Recreation)- The Forestry Division is committed to providing a healthy, safe, and aesthetically pleasing community forest. Environmental, economic, and social benefits from the urban forest raise the standard of living for Bozeman residents. Parks (Parks & Recreation)- The Parks Division is responsible for the overall development and maintenance of 44 public parks, 52 + miles of trails and associated sports fields and open space within the City limits. Cemetery (Parks & Recreation)- The 73+acre Sunset Hills Cemetery, the only City owned and maintained cemetery, is a virtual arboretum of stately pine, fir, spruce, ash, maple, cedar and various ornamental trees, which are maintained by the Forestry Division with assistance from the Cemetery Division. The cemetery currently contains over 16,000 burial sites, three columbaria, nine dedicated affiliation areas and ample room for expansion. Library- The Bozeman Public Library creates opportunities that inspire curiosity, exploration and connection. The Library is the community cultural center that connects all Bozeman citizens to their neighbors and the world. Economic Development - Our community strengthens and diversifies the local economy by supporting business sectors that create & sustain mid- to high-paying jobs, enhancing the high quality of life in the greater Bozeman. Sustainability (Strategic Services) - Coordinates with city departments and community stakeholders to promote a sustainable environment and reduce greenhouse gas emissions. Affordable Housing (Community Development) ‐ As Bozeman grows, the city is working to develop a long-term plan to meet the housing needs of its residents through the Affordable Housing Program. 131 Recreation (Parks & Recreation) Major Objectives • Provide diverse and inclusive recreational opportunities and facilities that promote health and wellness and improve the quality of life for the Bozeman community. • Provide recreation and fitness opportunities to the community in an environment that encourages and instructs individuals how to be safe in, on, and around water. Budget Allocation Funded by the General Fund FY22 Accomplishments • Partnered on Community Art Projects and Events: o Random Acts of Silliness (Fairy Village, Cabinets of Curiosity) o Mountain Time Arts (Teepee Installation) o Friends of Story Mansion (monthly community events including Story Under the Stars) o Bike Your Park event • Expanded Programming • Facility Bond Project (Lindley Center) • Maintained and programmed a five-day week with limited staff • Added heat-recovery ventilator to protect electronics • Received $15,000 donation to update lockers in locker rooms FY22/FY23 Strategic Plans • An Engaged Community 1.4 Business and Institutional Partnerships • A Safe Welcoming Community 3.4 Active Recreation • A Creative Learning Culture 5.3 Partnerships for Education and Learning Performance Measures Recreation Aquatics Recreation12% General Fund 40%26%28%40%40% 0% 20% 40% 60% FY19 FY20 FY21 FY22 Approved FY23 Recommended Recreation Program Cost Recovery *Source = Naviline & COB Finance Department Standard = 50% (National Average = 27.3%) 99%99%97%90%90%80% 90% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Percentage of Participants Satisfied with Recreation Programs *Source = Digital Surveys Standard ≥ 90% 658 220 752 800 800 0 500 1000 FY19 FY20 FY21 FY22Approved FY23Recommended Number of Individuals on the Aquatics Program Wait Lists Standard ≤ 200 *Source = Sportsman 6,042 3,637 4524 4,000 50340 5,000 10,000 FY19 FY20 FY21 FY22Approved FY23Recommended Visitation per FTE *Source = Sportsmans Standard = 4,000 132 FY23 Budget Personnel Add 2 FTE and 3 Short-Term Workers @ 0.66 FTE Operating Increases in consultants and professional services, training, and equipment necessary for additional staff. Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 2,182,249 2,275,169 2,933,988 29.0% 189- Story Mansion Operating 35,048 47,579 48,600 2.1% 573- Rec Bonds Construction - - 2,268,520 New TOTALS 2,217,297 2,322,748 5,251,108 126.1% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,164,451 1,190,722 1,928,160 61.9% Operating 891,158 801,338 852,084 6.3% Capital 157,000 326,000 2,468,520 657.2% Debt Service 4,688 4,688 2,344 -50.0% Transfers - - - 0.0% TOTALS 2,217,297 2,322,748 5,251,108 126.1% Department Division FY21 Actual FY22 Budget FY23 Approved % Change 8010- Recreation Operations 657,550 640,734 1,071,605 67.2% 8020- Swim Center 1,066,584 1,048,459 3,393,103 223.6% 8030- Bogert Pool 85,976 90,990 90,990 0.0% 8040- Facilities: Lindley, Beall & Story 328,159 465,915 628,210 34.8% 8050- Recreation Programs 79,028 76,650 67,200 -12.3% TOTALS 2,217,297 2,322,748 5,251,108 126.1% Department Budget by Category Department Budget by Division Department Budget by Fund PARKS AND RECREATION RECREATION RECREATION Fund Division Project #Project Name FY23 10 Recreation GF355 Westside Recreation and Library Design 200,000 573 Recreation GF137 Swim Center Renovation 1,265,400 573 Recreation GF238 Bogert Pool Renovation 585,800 573 Recreation GF140 Lindley Parking Lot Resurfacing 82,320 573 Recreation GF209 Lindley Center Renovation 335,000 Construction Funds General Fund Salaries & Benefits 37% Operating 16% Capital 47% Recreation 133 Forestry (Parks & Recreation) Major Objectives • Continue both reactive and proactive maintenance for Bozeman’s 25,000+ public trees in boulevards, developed city parks, and city- owned properties. • Manage potential risk factors through site inspections, proper pruning, and high-risk tree removals. • Identify and correct encroaching vegetation utilizing Forestry staff (public trees) and Code Compliance (private trees). • Maintain Cost Share and Voucher Replacement programs, while increasing Public Outreach to improve tree diversity and resident interaction. Budget Allocation Funded by the Tree Maintenance Special Revenue Fund FY22 Accomplishments • Frost Bites Round 2 (removal of 600+ frost damaged trees) • Installed 307 new trees, serviced 1065 existing trees, and reviewed all development plans for compliance and appropriate tree plantings • Partnered with Gallatin Watershed Council to plant City boulevard trees in underserved neighborhoods FY22 Strategic Plans • Sustainable Environment 6.2 Protect Local Air Quality- Healthy established trees and increased plantings improve air quality • Sustainable Environment 6.3 Climate Action d) resiliency/preparedness for climate change- Trees reduce cooling needs, provide habitat, reduce watering needs for turf, sequester carbon, reduce severity of flooding/drought • Sustainable Environment 6.5 Parks, Trails & Open Space – Tree maintenance extends beyond boulevards into PTOS. Higher capacity for larger, mature trees and community engagement. Performance Measures FY23 Strategic Plan • 6.2 Protect Local Air Quality • 6.3 Climate Action -d) Climate Change Adaptation and Mitigation - Increase the community's resiliency and preparedness in response to climate change. • 6.5- Tree maintenance extends beyond boulevards into PTOS. 11.2%6.2%4.4%3.5%3.4% 1.1% 1.0%0.9%1.3%1.1% 1.2% 3.1%3.3%1.5%1.5% 1.8%4.8%5.6% 4.2%8.3% 0% 5% 10% 15% 20% FY19 FY20 FY21 FY22Approved FY23Recommended Percent of Trees Planted, Pruned, Removed, or Inspected Standard: 7-year cycle (14.3% of population) Source = GIS Work Tracking System Percent of Trees Pruned Percent of Trees Planted Percent of Trees Removed Percent of Trees Inspected Target = 14.3% 33%29%28%27%25%15% 25% 35% FY19 FY20 FY21 FY22Approved FY23Recommended Percent of Population That is Ash Standard: Reduce Ash to 20% of Population Source = GIS Work Tracking System Target = 20% 92%70%80%90%90% 8%30%20%10%10% 0% 20% 40% 60% 80% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Proactive vs. Reactive Maintenance Source = GIS Work Tracking System Reactive Tree Maintenance Proactive Tree Maintenance Target = 90% Proactive 134 FY23 Budget Personnel No FTE changes Operating Increase in District administrative costs Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change FORESTRY 112‐ Tree Maintenance Fund 777,909 949,280 1,048,074 10.4% Division Category FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 481,089 473,159 648,657 37.1% Operating 296,820 316,121 324,417 2.6% Capital - 160,000 75,000 -53.1% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 777,909 949,280 1,048,074 10.4% Department Division FY21 Actual FY22 Budget FY23 Approved % Change PARKS AND RECREATION 7710- Tree Maintenance 777,909 949,280 1,048,074 10.4% Department Budget by Category Department Budget by Division Department Budget by Fund FORESTRY Fund Division Project #Project Name FY23 112 Tree Maintenance FOR17 Forestry Brush Chipper 75,000 Tree Maintenance Fund Salaries & Benefits 62% Operating 31% Capital 7% Forestry 135 Parks (Parks & Recreation) Major Objectives • Continue adding, upgrading, and maintaining safe and quality sports fields, trail corridors, community gathering areas, and playground equipment. • Provide expanded maintenance and care to restrooms, litter control, pet waste disposal, turf care, and water conservation efforts. • Improve, maintain, and expand the trail system in coordination with development and our partners. • Continue to upgrade park signage for uniformity and less maintenance. Budget Allocation With the New District Parks will be funded through a special assessment in a special revenue fund. It’s the second year of the Parks & Trails District Special Revenue fund. FY22 Accomplishments • Purchased 12-acre expansion of Burke Park • Completed the Front Street Connector Trail • Installed a new playground in Oak Meadows Park FY22 Strategic Plans • 3.4 Active Recreation – New park added to the system • 4.3 Strategic Infrastructure – Parks & Trails District • 6.5 Parks, Trails & Open Space – PROST update Performance Measures FY23 Strategic Plan • 3. A Safe, Welcoming Community - Active Recreation- Facilitate and promote recreational opportunities and active health programs and facilities. (Maintaining and operating high quality playgrounds, sports fields, trail corridors.) • 4. High Quality Urban Approach Prioritize long- term investment and maintenance for existing and new infrastructure • 6. Sustainable Environment – Support the maintenance and expansion of the interconnected system of parks, trails, and open space 3,694,138 4,655,189 5,452,003 ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 FY21 Actual FY22 Approved FY23 Approved Parks & Trails Revenue 89%90%91%92% 70% 90% FY20 FY21 FY22Approved FY23Recommended Percent of City Limits within 1/2 mile of a Park *Source = National Recreation & Park Association & City GIS data 18.6 17.7 19 18.3 18 7.0 12.0 17.0 22.0 FY19 FY20 FY21 FY22 Approved FY23 Recommended Acres of Parkland/1,000 Residents *Source = National Recreation & Park Association & City GIS Data Standard = 9.9 acres/1,000 Residents 403 358 300 389 250 344 297 307 344 250 - 200 400 600 800 FY19 FY20 FY21 FY22Approved FY23Recommended Hours spent on Sanitation & Turf Maintenance per FTE *Source = Cityworks Sanitation Hours per FTE Turf Maintenance hours per FTE Standard = 500 hours/FTE 136 FY23 Budget Personnel Add Administrative Assistant (1 FTE), Parks Lead Worker (1 FTE), Parks Worker (4 FTE), Parks Maintenance (1 FTE), Parks Worker – Sports Turf (1 FTE), and 2 Seasonal Staff @ .25 FTE each. Operating Increases in operational costs with the increase in level of service Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 128- FWP Management Areas 2,000 2,000 2,000 0.0% 132 - Bogert Park 5,000 12,000 12,000 0.0% 184- Parks Master Plan Development 5,000 5,000 5,000 0.0% 195 - Parks & Trails Mtc District 3,632,174 5,092,179 6,043,304 18.7% 199- Sports Park 51,000 51,000 176,795 246.7% 850- Parkland Trust 5,000 5,000 5,000 0.0% TOTALS 3,700,174 5,167,179 6,244,099 20.8% Division Fund FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,501,072 1,678,203 2,672,273 59.2% Operating 1,986,102 2,303,976 2,573,031 11.7% Capital 213,000 1,185,000 873,000 -26.3% Debt Service - - 125,795 0.0% TOTALS 3,700,174 5,167,179 6,244,099 20.8% Department Fund FY21 Actual FY22 Budget FY23 Approved % Change PARKS AND RECREATION 7610- Parks Operations 3,700,174 5,167,179 6,244,099 20.8% Department Budget by Category Department Budget by Division Department Budget by Fund PARKS PARKS Fund Division Project #Project Name FY23 195 Parks & Trails District GF031 Park Improvement Grant 150,000 195 Parks & Trails District GF092 Playground Equipment 130,000 195 Parks & Trails District GF115 Park Vehicle Replacements 47,000 195 Parks & Trails District PTD01 Large Deck Mower 70,000 195 Parks & Trails District PTD02 Parks Restroom Upgrades 80,000 195 Parks & Trails District PTD03 Payground Equipment 210,000 195 Parks & Trails District PTD04 Park Vehicles 106,000 195 Parks & Trails District PTD05 Toolcat Multi-Purpose Vehicle 80,000 Parks & Trails District Salaries & Benefits 43% Operating41% Capital14% Debt Service 2% Parks 137 Cemetery (Parks & Recreation) Major Objectives Develop new cemetery blocks and lots for internments as demand dictates. Provide an easily accessible, safe, and serene setting for cemetery/gravesite visitation. Continued excellence in providing professional and dignified internment services. Budget Allocation Funding through the General Fund FY22 Accomplishments • Construction continuing on the Southwest Montana Veteran’s Cemetery, with the terraced retaining wall complete (420+ individual blocks), rough grade established and irrigation and sod in the summer of 2022. • Scheduled installation of a new 80-niche columbarium (GF252) during summer of 2022. The current columbariums are full. • GF 231-Continued find tuning of the pump station and irrigation system in Sunset Hills Cemetery. Operated cemetery on drastic water reduction during 2021 drought. FY22 Strategic Plans • Sustainable Environment • Climate Action-Ensure adequate supplies of clean water for today and tomorrow o Project GF231 - converted the cemetery from treated water to surface water. Saving 258 acre feet of treated water per year on an average. Performance Measures FY23 Strategic Plan • 6.A Sustainable Environment - We cultivate a strong environmental ethic; protect our clean air, water, open spaces and climate; and promote environmentally sustainable businesses and lifestyles • 6.1-Clean Water Supplies- Ensure adequate supplies of clean water for today and tomorrow. GF 231- Cemetery Irrigation Project • 6.2- Protect local air quality- The cemetery’s diverse array of trees, turf and open space Cemetery 1% General Fund 0% 50% 100% FY20 FY21 FY22Approved FY23 Recommended Percent Burial and Interments Performed within 24 Hours of Funeral Home Notice *Source = Cemetery staff Standard = 100% 0% 20% 40% 60% 80% 100% FY20 FY21 FY22Approved FY23 Recommended Percent Customer Inquiries Responded to within 24 Hours *Source = Cemetery staff Standard = 100% 34 25 100 100 215 274 232 250 23 2 80 80 0 50 100 150 200 250 300 FY20 FY21 FY22Approved FY23 Recommended Block/Lot and Niche Availability *Source = Cemetery staff Ash burial sites Standard burial sites Columbarium spaces 138 FY23 Budget Personnel No FTE changes Operating Small equipment purchase increase operating costs Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change CEMETERY 010‐ General Fund 564,835 579,385 655,696 13.2% Division Fund FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 363,299 349,562 417,475 19.4% Operating 156,536 156,823 175,221 11.7% Capital 45,000 73,000 63,000 -13.7% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 564,835 579,385 655,696 13.2% Department Fund FY21 Actual FY22 Budget FY23 Approved % Change PARKS AND RECREATION 7210- Cemetery Operations 564,835 579,385 655,696 13.2% Department Budget by Category Department Budget by Division Department Budget by Fund CEMETERY Fund Division Project #Project Name FY23 10 Cemetery GF116 Cemetery Vehicle Replacement 63,000 General Fund Salaries & Benefits64% Operating 27% Capital9% Cemetery 139 Library Major Objectives • Space - Design & Implement an expansion to ensure that the Library has adequate space to Bozeman's growing needs. • Technology - Use technology & digital resources to enhance the Library experience. • Programming - Provide unique programming to inform & enrich the lives of target audiences of Library users. • Outreach - Engage new & broader audiences in taking advantage of the Library's resources. Budget Allocation Funded through the General Fund A construction fund is setup for Library Maintenance which is funded by up to 2% of unspent appropriation from the prior year. There is a donation for the Library expansion project in the Construction Fund as well in FY23. FY22 Accomplishments Goal 1: Space – Strategy 1: Assess the Library’s current space to determine if existing spaces can be reconfigured for new uses and follow through on new configurations. Goal 2: Technology – Strategy 2: - Provide opportunities and tools for Library users to create, innovate and share original material. Goal 4: Outreach – Strategy 4: - Create partnerships to provide services to targeted populations who could benefit from the Library’s resources. FY22 Strategic Plans 5.1 a) Library Expansion Planning Performance Measures FY23 Strategic Plan • Strategic Plan 5.1 a) Library Expansion Plan Library5% General Fund 956 624 340 850 900 0 500 1,000 1,500 Programs attended per FTEProgram Attendance per FTE *Source = Library Tracking System Standard = 800 666,992 474,337 334,281 620,000 620,000 26,773 17,036 17145 30,000 30000 60% 70% 80% 90% 100% FY19 FY20 FY21 FY22 Approved FY23 Recommended Library* vs Bookmobile Circulation Trends Standard is to see increased bookmobile use *Library circulation refers to all traditional hard copy print, audio, & video circulation Source = Workflows Traditional Circulation (print, audio, video)Bookmobile Circulation 548,567 375,818 282522 500,000 540000 40,877 28,548 14785 35,000 35000 104,321 69,972 29374 90,000 90000 158,859 216,525 213633 250,000 250000 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% FY19 FY20 FY21 FY22Approved FY23Recommended Circulation Trends Standard is to increase digital circulation *Source = Workflows Print Audiobook Video Digital Circulation (eBooks, audio, video) 140 FY23 Budget Personnel Add Librarian I (1 FTE) Operating Slight increase in cost of operation Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 2,478,892 2,522,624 3,238,845 28.4% 561- Library Depreciation Fund 72,000 4,144,000 225,000 -94.6% TOTALS 2,550,892 6,666,624 3,463,845 ‐48.0% Division Fund FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 1,802,659 1,872,088 2,422,788 29.4% Operating 676,233 650,536 808,924 24.3% Capital 72,000 4,144,000 225,000 -94.6% Debt Service - - 7,133 0.0% TOTALS 2,550,892 6,666,624 3,463,845 ‐48.0% Department Fund FY21 Actual FY22 Budget FY23 Approved % Change 7810- Library Operations 1,000,265 5,112,218 1,359,873 -73.4% 7820- Technical Services 337,626 358,628 438,949 22.4% 7830- Information Services 528,224 541,980 892,272 64.6% 7840- Children's Services 287,813 237,975 290,566 22.1% 7850- Circulation Services 396,964 415,823 482,185 16.0% TOTALS 2,550,892 6,666,624 3,463,845 ‐48.0% Department Budget by Category Department Budget by Division Department Budget by Fund LIBRARY LIBRARY LIBRARY Fund Division Project #Project Name FY23 561 Library Deprec Fund LIB29 Expansion of Auto Material Handler 50,000 561 Library Deprec Fund LIB30 Library Lighting Upgrade 175,000 Construction Funds Salaries & Benefits70% Operating 23% Capital7% Library 141 Economic Development Major Objectives • Increasing economic activity that improves our community’s prosperity; • Supporting innovation and encouraging growth in mid-to-high wage sectors; and • Facilitating the creation of mid-to-high paying jobs/high quality employment to match the high quality of life. Budget Allocation Funded operationally from the General Fund. Oversees the programming of Special Revenue funds, including Urban Renewal Districts. FY22 Accomplishments/ FY22 Strategic Plan • 2.1 Business Growth - Support retention and growth of both the traded and local business sectors while welcoming and encouraging new and existing businesses, in coordination with the Economic Development Plan. • 2.2 Infrastructure Investments - Strategically invest in infrastructure as a mechanism to encourage economic development. a) Identify Commercial/Industrial Infrastructure Needs. Identify sites for new or redevelopment in areas that lack adequate infrastructure and develop new financing strategies to fund these investments. • 2.3 Workforce Development - Support education and workforce development initiatives to improve the skills of our citizens. Performance Measures Economic Development 27% General Fund 21 34 42 91 100 20 40 60 80 100 FY19 FY20 FY21 FY22Approved FY23Recommended Jobs created through the Big Sky Trust Fund Program *Source = Big Sky Trust Fund $3,507,723 $3,507,723 $3,507,723 $3,507,723 $3,507,723 $982,574 $1,714,155 $1,707,571 $1,782,721 $1,854,030 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 FY19 FY20 FY21 FY22Approved FY23Recommended Midtown TIF Incremental Taxable Value *Source = MT Department of Revenue Midtown URD Incremental Value Midtown URD Taxable Base Value $1,328,695 $1,328,695 $1,328,695 $1,328,695 $1,328,695 $4,159,996 $5,987,410 $6,247,663 $6,226,906 $6,475,982 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 FY19 FY20 FY21 FY22 Approved FY23 Recommended Downtown TIF Incremental Taxable Value *Source = MT Department of Revenue Downtown TIF Incremental Value Downtown TIF Taxable Base Value 142 FY23 Budget Personnel No FTE changes Operating Broadband study match and Economic Development Strategy update Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change 010- General Fund 467,010 644,996 538,042 -16.6% 116- Dowtown TIF District 2,026,653 2,052,225 5,227,099 154.7% 119- Economic Development Loan 31,000 31,000 31,000 0.0% 123- Big Sky Economic Development Grant 50,000 50,000 50,000 0.0% 143- North 7th Corridor TIF District 1,164,755 1,555,054 4,649,763 199.0% 144-North East Urban Renewal TIF District 273,201 279,467 1,137,624 307.1% 145-Mandeville TIF District - - 100,000 New 176- Downtown BID 175,750 175,788 268,836 52.9% 186- Development Impacts (Big Box) 5,000 5,000 5,000 0.0% 192- TIF South Bozeman Technology - - 10,000 New TOTALS 4,193,369 4,793,530 12,017,364 150.7% Division Fund FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 292,745 330,158 403,637 22.3% Operating 3,456,176 3,590,364 10,741,627 199.2% Capital 20,000 40,000 40,000 0.0% Debt Service 92,000 92,000 92,000 0.0% Transfers 332,448 740,998 740,100 -0.1% TOTALS 4,193,369 4,793,520 12,017,364 150.7% Department Fund FY21 Actual FY22 Budget FY23 Approved % Change 8240- Economic Development 653,135 844,708 795,887 -5.8% 8210/8220- Downtown Improvement Districts 3,540,324 3,948,812 11,221,477 184.2% TOTALS 4,193,459 4,793,520 12,017,364 150.7% Department Budget by Category Department Budget by Division Department Budget by Fund ECONOMIC DEVELOPMENT ECONOMIC DEVELOPMENT ECONOMIC DEVELOPMENT Fund Division Project #Project Name FY23 10 Economic Development GF275 Fiber Optic Conduit and Vaults 40,000 General Fund Salaries & Benefits 3%Operating 90% Capital 0% Debt Service 1% Transfers 6% Economic Development 143 Sustainability (Strategic Services) Major Objectives • Building partnerships to enhance community sustainability and resiliency • Reduce municipal and community greenhouse gas emissions • Advance innovative solutions for buildings, energy, transportation, waste, and greenspace Budget Allocation Funded by the General Fund FY22 Accomplishments • Operationalized the Climate Plan o Charter, work plan, steering committee, triannual reporting, community dashboard o Sustainability Advisory Board o Affordable Housing Code Audit, Engineering Design Standards, PUD • Advanced a Utility-Scale Renewable Rate Option o Alliances in utility negotiations and advisory committees • Completed Solar PV and EV Site Assessments o Professional Building o City Hall o Library o Bozeman Public Safety Center o Bridger Parking Garage o Shops Complex o Story Mill Community Center o Story Mill Landfill (EV only) • Initiated Electrification Campaign Performance Measures FY23 Strategic Plan • Update the Climate Action Plan 6.3.a • Create Solar Energy Policies 6.3.c • Climate Change Adaptation & Mitigation, 6.3.d Sustainability 2% General Fund 40% 0% 40%33% 54%54% 0% 10% 20% 30% 40% 50% 60% FY18 FY19 FY20 FY21 FY22Approved FY23Recommended Percent of EV/Hybrid Passenger Vehicles Purchased by COB 115 103 97 107 100 79 67 78 72 728386 148 83 86 020 40 60 80 100 120 140 160 FY19 FY20 FY21 FY22Approved FY23RecommendedkBtu/SFMunicipal Building Energy Use Intensity (EUI) *Source = NorthWestern Energy City Hall Library Stiff Building City Hall Standard = 53 Library Standard = 72 Stiff Building Standard = 53 0.640.54 0.44 0.39 0.36 0.52 0.55 0.520.61 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 MT CO2e (Millions)Green House Gas Emissions *Source: Global Protocol for Community-Scale Greenhouse Gas Emissions Inventory (GPC) Business as Usual Projections Climate Plan Projections Target GHG Emissions Goal Year GHG Inventory Year 144 FY23 Budget Personnel No FTE changes Operating Operating costs increase with expanded program Capital Division Fund FY21 Actual FY22 Budget FY23 Approved % Change SUSTAINABILITY 10‐ General Fund 349,205 612,088 702,128 14.7% Division Fund FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 136,641 255,274 341,348 33.7% Operating 207,325 231,575 260,780 12.6% Capital - 120,000 100,000 -16.7% Debt Service 5,239 5,239 - -100.0% Transfers - - - 0.0% TOTALS 349,205 612,088 702,128 14.7% Department Fund FY21 Actual FY22 Budget FY23 Approved % Change STRATEGIC SERVICES 8250- Sustainability (Strategic Services) 349,205 612,088 702,128 14.7% Department Budget by Category Department Budget by Fund Department Budget by Division SUSTAINABILITY Fund Division Project #Project Name FY23 10 Sustainability GF362 Solar Panel Arrays 100,000 General Fund Salaries & Benefits 49%Operating37% Capital 14% Economic Development 145 Community Housing (Community Development) Major Objectives • Creative solutions to incentivize production of affordable housing • Low income housing tax credits programs and subsidized rentals • Utilize tax increment financing in Urban Renewal Districts • Bozeman UDC Code audit to create and preserve housing Budget Allocation Funded by the Community Housing Special Revenue Fund which is funded from General Fund mill levies. FY22 Accomplishments • 9TEN development in Bozeman’s Midtown Urban Renewal District to offer 90 units at an affordable price for the area’s workforce • Canyon Gate annexation • Wildlands Development to provide 3 new affordable housing rental units FY22 Strategic Plans • 4.1b. Develop and Align Infill Policies • 4.2b. Complete Unified Development Code • 4.5b. Develop a Comprehensive Affordable Housing Action Plan Performance Measures ***Performance Measures are currently under development and will be refined in FY23 to match systems necessary to collect data. • Facilitated Community Housing Units: Track the number of community housing units facilitated and approved by the City through Low-Income Housing Tax Credit (LIHTC), Affordable Housing Ordinance (AHO), Planned Unit Development (PUD), and Tax Increment Financing (TIF). • Transitional and Emergency Community Housing: Track the number of beds available through Transitional and Emergency Community Housing to better facilitate additional response to community needs. • Housing Supply Pipeline: Track the number of housing units approved and constructed to anticipate the total number of housing units available for future occupancy. FY23 Strategic Plan • UDC Overhaul – Adopt changes to the Unified Development Code that will facilitate increased housing density, housing affordability, climate action plan objectives, sustainable building practices, and a transparent, predictable and understandable development review process. • Short Term Rental Revisions – Consider revising short term rental ordinance to create additional opportunities for long term rentals, including potential limitations to the licensing of new, short term rental properties. • Low Income Housing Tax Credits – LIHTC funds provide a tax incentive to create affordable housing. Our Community Housing program goal is to secure at least 1 LIHTC project per year. • Consolidated Plan – The Consolidated Plan is designed to help local jurisdictions assess affordable housing needs and serves as the framework for a HUD designation as an Entitlement City to receive Community Development Block Grant funding. 1,117,912 400,985 721,495 1,227,916 ‐ 500,000 1,000,000 1,500,000 FY20 Actual FY21 Actual FY22 Approved FY23 Approved Community Housing Revenues 146 FY23 Budget Personnel No FTE changes Operating Increase in affordable housing project budget and contracted services Capital None Division Fund FY21 Actual FY22 Budget FY23 Approved % Change COMMUNITY HOUSING 120‐Community Housing Fund 1,942,605 567,390 1,258,728 121.8% Division Fund FY21 Actual FY22 Budget FY23 Approved % Change Salaries & Benefits 88,705 90,090 101,378 12.5% Operating 1,853,900 477,300 1,157,350 142.5% Capital - - - 0.0% Debt Service - - - 0.0% Transfers - - - 0.0% TOTALS 1,942,605 567,390 1,258,728 121.8% Department Fund FY21 Actual FY22 Budget FY23 Approved % Change COMMUNITY DEVELOPMENT 8230- Community Housing 1,942,605 567,390 1,258,728 121.8% Department Budget by Fund Department Budget by Division Department Budget by Category COMMUNITY HOUSING Salaries & Benefits 8% Operating 92% Community Housing 147 Non-Departmental About: The Non-Departmental unit accounts for expenditures that are not associated with a specific city department. Examples include insurance premiums paid by the City, costs of leave pay-outs for terminating employees, contingency funds, etc. Major Objectives: To accurately budget and account for non-departmental costs. Budget Issues and Details For additional information see Fund Summaries Section General Fund • General fund allocation of liability & property insurance • Contributions: o Police & Fire state share retirement (non-cash) o City band o Awarded Non-Profit Funding Requests (See next page for full list of funded requests) • Contingency appropriation • Professional services for the Landfill • Debt service • Transfer to Landfill Monitoring Fund; Transfer to Stormwater Fund for Landfill Loan payments; and Special revenue funds support. Fund Category Description FY21 Actual FY22 Budget FY23 Approved 10 Operating General Fund 4,593,279 5,388,687 6,026,842 101 Grant American Rescue Plan - 11,817,620 11,267,081 103 Transfers Transfers - Insurance 2,768,752 3,017,449 3,300,689 175 Operating General - Galavan 129,408 129,408 152,877 300 Transfers SID Revolving Loan Fund 1,313,160 2,112,724 - 303 Debt Service G.O. Refunding Series 2012 254,400 - - 304 Debt Service Parks and Open Space Bond 1,076,788 1,081,188 1,078,750 305 Debt Service 2007 Downtown TIF Bonds 332,448 332,373 330,150 306 Debt Service 2020 Midtown TIF Bonds - 408,550 409,950 307 Debt Service Bozeman Public Safety Center 2,372,450 2,371,850 2,370,750 311 Debt Service Fire Station 2 & Rec Bonds - - 150,255 312-453 Debt Service SID debt services 172,178 46,932 317,693 720 Operating Insurance 5,044,794 5,310,117 5,836,508 18,057,657 32,016,898 31,241,545 148 FY23 Non-Profit Approved Funding Non‐Profit Organization Approved Funding Bozeman Bike Kitchen 3,000$ Bridgercare 30,000$ Child Care Connections 100,000$ Family Promise Gallatin Valley 100,000$ HAVEN 30,000$ Help Center 20,000$ *HRDC/District IX, Inc.250,000$ *One Valley Community Foundation 50,000$ Streamline - HRDC 400,000$ Suffer Outloud 15,000$ Total 998,000$ *Funding accomodated in Fiscal Year 2022 149 151 Debt – Legal Debt Limit In Montana, state law establishes the limit of debt a municipality can hold against its General Government operations. With some exceptions, a municipality may incur debt up to 2.5% percent of the assessed value of the taxable total market value of property within the city or town (7-7-4201, MCA). As part of the City’s annual budget, a review of the legal debt limit was completed. Bozeman is well under its legal debt limit for general obligations against public funds. Legal Debt Limit General Obligation Debt Statutory Limit 2.5% of Taxable Value (MCA 7-7-4201) Tax Year 2021 Total Market Value 2.5% of 2021 Tax Year Valuation Includes TIF Districts $10,724,564,866 $268,114,122 Less: Outstanding GO Bonds ($9,010,000) Less: Loans Payable ($82,553,242) Plus: Fund Balances Reserved for Debt Payment $ - Equals: Legal Debt Margin $176,550,879 *The taxable market value is issued by the County annually between July and August. As of 6/30/2022 950-0000-192.10-00 AMOUNT TO BE PROVIDED / FOR OTHER DEBT $ 24,601,371.10 950-0000-192.20-00 AMOUNT TO BE PROVIDED / FOR GO BONDS $ 43,240,000.00 950-0000-192.30-00 AMOUNT TO BE PROVIDED / FOR SID DEBT $ 107,500.00 950-0000-192.40-00 AMOUNT TO BE PROVIDED / FOR TIFD DEBT $ 10,763,654.93 950-0000-192.50-00 AMOUNT TO BE PROVIDED / FOR SID BOND DEBT $ 3,840,716.17 Debt TOTAL Against Limit TOTAL $ 82,553,242.20 153 Debt Service – FY23 Payments Loans (Includes General Obligation Bonds) Account Project FY23 304-9310-481.90-10 TOP G.O. TOP BONDS, SERIES 2013 711,400$ 304-9310-481.90-10 TOP G.O. TOP BONDS, SERIES 2014 367,350$ 307-9310-481.90-10 BPSC00 G.O. BOND BOZEMAN PUBLIC SAFETY CENTER, SERIES 2019 2,370,750$ 311-0000-301.10-00 GF305 G.O. BOND FIRE STATION NO 2 RELOCATION 150,255$ 305-9620-480.90-10 110401 SPECIAL LIMITED OBLIGATION DOWNTOWN TIF BOND, SERIES 2007 330,150$ 144-8210-459.95-10 820901 SPECIAL LIMITED OBLIGATION NORTHEAST TIF BOND, SERIES 2018 92,000$ 306-9620-481.90-10 822001 SPECIAL LIMITED OBLIGATION MIDTOWN TIF BOND, SERIES 2020 409,950$ 453-9710-481.90-10 SID747 SPECIAL LIMITED OBLIGATION SID 747 (MANLEY ROAD) BOND, SERIES 2020 270,761$ 199-7610-453.95-10 TOP03 SPECIAL LIMITED OBLIGATION SPORTS PARK LOAN 125,795$ Subtotal 4,828,411$ Government Fund Leases Account Project FY23 111.4110.433.95.10 411701 2016 CATERPILLAR RPMTECH SNOW BLOWER 6,640$ 010.1310.403.95.10 131801 2018 CANON - MUNI COURT 924$ 111.4110.433.95.10 STR22 2018 CATERPILLAR MOTOR GRADER 127,840$ 111.4110.433.95.10 STR34 2019 ELGIN BROOM BEAR SWEEPER 41,388$ 010.8010.456.95.10 HYBRID HYBRID LEASE - RECREATION ASSET #4300 2,344$ 010.7810.455.95.10 LIB521 2022 TOYOTA HIGHLANDER ASSET #4404 LIBRARY 7,133$ Subtotal 186,268$ General Government FY23 Debt Service 154 Intercap Loans Account Project Project Name FY23 111-4130-433.95-10 SID713 S.8TH INTERCAP LOAN #2431-01 4,876$ 111-4130-433.95-10 SID713 S.8TH INTERCAP LOAN #2431-02 51,356$ 111-4130-433.95-10 SID713 S.8TH INTERCAP LOAN #2431-03 10,438$ 111-4150-433.95-10 821505 REPLACE/UPGRADE STREET LIGHTS LOAN#2593-01 3,557$ 111-4150-433.95-10 821505 REPLACE/UPGRADE STREET LIGHTS LOAN#2593-02 12,106$ 010-8940-471.95-10 GF266 SPORTS PARK/BRONKEN INTERCAP LOAN#2810-01 32,980$ Subtotal 115,313$ Special Improvement Districts Bond Principles Account Project Project Name FY23 950.0000.232.10.00 SID674 SID674 WST WTR BOND CALL 39,606$ 400-9710-481.90-20 SID713 SID713 SOUTH 8TH RECONSTRUCTION 8,063$ 445-9710-481.90-20 SID718 SID718 STORY STREET RECONSTRUCTION 16,358$ 446-9710-481.90-20 SID732 SID732 WALLACE AVENUE RECONSTRUCTION 4,535$ 448-9710-481.90-20 SID739 SID739 EAST OLIVE RECONSTRUCTION 6,748$ 449-9710-481.90-20 SID741 SID741 SOUTH TRACY AVENUE RECONSTRUCTION 11,975$ 452-9710-481.90-20 SID750 SID750 NORTH TRACY AVENUE RECONSTRUCTION 14,910$ Subtotal 102,195$ FY23 GENERAL GOVERNMENT FY23 DEBT SERVICE TOTAL 5,232,187$ General Government FY23 Debt Service 155 Debt Service - Amortization Schedules Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $450,000 2.750%$131,888 $581,888 $6,730,000 1/1/2023 $0 $125,700 $125,700 7/1/2023 $460,000 3.000%$125,700 $585,700 $6,270,000 1/1/2024 $0 $118,800 $118,800 7/1/2024 $475,000 2.800%$118,800 $593,800 $5,795,000 1/1/2025 $0 $112,150 $112,150 7/1/2025 $490,000 3.250%$112,150 $602,150 $5,305,000 1/1/2026 $0 $104,188 $104,188 7/1/2026 $505,000 3.500%$104,188 $609,188 $4,800,000 1/1/2027 $0 $95,350 $95,350 7/1/2027 $520,000 3.750%$95,350 $615,350 $4,280,000 1/1/2028 $0 $85,600 $85,600 7/1/2028 $540,000 4.000%$85,600 $625,600 $3,740,000 1/1/2029 $0 $74,800 $74,800 7/1/2029 $565,000 4.000%$74,800 $639,800 $3,175,000 1/1/2030 $0 $63,500 $63,500 7/1/2030 $585,000 4.000%$63,500 $648,500 $2,590,000 1/1/2031 $0 $51,800 $51,800 7/1/2031 $610,000 4.000%$51,800 $661,800 $1,980,000 1/1/2032 $0 $39,600 $39,600 7/1/2032 $635,000 4.000%$39,600 $674,600 $1,345,000 1/1/2033 $0 $26,900 $26,900 7/1/2033 $660,000 4.000%$26,900 $686,900 $685,000 1/1/2034 $0 $13,700 $13,700 7/1/2034 $685,000 4.000%$13,700 $698,700 0 TOTALS $7,180,000 $1,956,063 $9,136,063 G.O. BONDS TOPS CITY OF BOZEMAN SERIES 2013 DEBT SERVICE SCHEDULE: $9,900,000 SPECIAL LIMITED OBLIGATIONS OF THE CITY 156 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $225,000 2.250%$71,206 $296,206 $3,700,000 1/1/2023 $0 $68,675 $68,675 7/1/2023 $230,000 2.500%$68,675 $298,675 $3,470,000 1/1/2024 $0 $65,800 $65,800 7/1/2024 $235,000 2.500%$65,800 $300,800 $3,235,000 1/1/2025 $0 $62,863 $62,863 7/1/2025 $245,000 2.500%$62,863 $307,863 $2,990,000 1/1/2026 $0 $59,800 $59,800 7/1/2026 $250,000 4.000%$59,800 $309,800 $2,740,000 1/1/2027 $0 $54,800 $54,800 7/1/2027 $260,000 4.000%$54,800 $314,800 $2,480,000 1/1/2028 $0 $49,600 $49,600 7/1/2028 $270,000 4.000%$49,600 $319,600 $2,210,000 1/1/2029 $0 $44,200 $44,200 7/1/2029 $280,000 4.000%$44,200 $324,200 $1,930,000 1/1/2030 $0 $38,600 $38,600 7/1/2030 $290,000 4.000%$38,600 $328,600 $1,640,000 1/1/2031 $0 $32,800 $32,800 7/1/2031 $305,000 4.000%$32,800 $337,800 $1,335,000 1/1/2032 $0 $26,700 $26,700 7/1/2032 $315,000 4.000%$26,700 $341,700 $1,020,000 1/1/2033 $0 $20,400 $20,400 7/1/2033 $325,000 4.000%$20,400 $345,400 $695,000 1/1/2034 $0 $13,900 $13,900 7/1/2034 $340,000 4.000%$13,900 $353,900 355000 1/1/2035 $0 $7,100 $7,100 7/1/2035 $355,000 4.000%$7,100 $362,100 $0 TOTALS $3,925,000 $1,161,681 $5,086,681 G.O. BONDS TOPS CITY OF BOZEMAN SERIES 2014 DEBT SERVICE SCHEDULE: $5,100,000 SPECIAL LIMITED OBLIGATIONS OF THE CITY 157 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $20,484.7 4.100%$25,515 $46,000 $1,227,515 1/1/2023 $20,485 4.100%$25,515 $46,000 $1,207,030 7/1/2023 $21,318 4.100%$24,682 $46,000 $1,185,712 1/1/2024 $21,349 4.100%$24,651 $46,000 $1,164,363 7/1/2024 $22,119 4.100%$23,881 $46,000 $1,142,244 1/1/2025 $22,312 4.100%$23,688 $46,000 $1,119,931 7/1/2025 $23,088 4.100%$22,912 $46,000 $1,096,843 1/1/2026 $23,186 4.100%$22,814 $46,000 $1,073,657 7/1/2026 $24,029 4.100%$21,971 $46,000 $1,049,628 1/1/2027 $24,162 4.100%$21,838 $46,000 $1,025,466 7/1/2027 $25,009 4.100%$20,991 $46,000 $1,000,457 1/1/2028 $25,178 4.100%$20,822 $46,000 $975,279 7/1/2028 $25,974 4.100%$20,026 $46,000 $949,305 1/1/2029 $26,289 4.100%$19,711 $46,000 $923,016 7/1/2029 $27,092 4.100%$18,908 $46,000 $895,923 1/1/2030 $27,339 4.100%$18,661 $46,000 $868,585 7/1/2030 $28,199 4.100%$17,801 $46,000 $840,386 1/1/2031 $28,487 4.100%$17,514 $46,000 $811,900 7/1/2031 $29,351 4.100%$16,649 $46,000 $782,548 1/1/2032 $29,682 4.100%$16,318 $46,000 $752,866 1/2/2032 $30,509 4.100%$15,491 $46,000 $722,358 1/3/2032 $30,967 4.100%$15,033 $46,000 $691,391 1/4/2032 $31,801 4.100%$14,199 $46,000 $659,589 1/5/2032 $32,223 4.100%$13,777 $46,000 $627,366 1/6/2032 $33,103 4.100%$12,897 $46,000 $594,263 1/7/2032 $33,573 4.100%$12,427 $46,000 $560,690 1/8/2032 $34,459 4.100%$11,541 $46,000 $526,231 1/9/2032 $34,980 4.100%$11,020 $46,000 $491,251 1/10/2032 $35,842 4.100%$10,158 $46,000 $455,409 1/11/2032 $36,470 4.100%$9,530 $46,000 $418,939 1/12/2032 $37,341 4.100%$8,659 $46,000 $381,599 1/13/2032 $37,969 4.100%$8,031 $46,000 $343,630 1/14/2032 $38,872 4.100%$7,128 $46,000 $304,758 1/15/2032 $39,557 4.100%$6,443 $46,000 $265,201 1/16/2032 $40,466 4.100%$5,534 $46,000 $224,734 1/17/2032 $41,211 4.100%$4,789 $46,000 $183,523 1/18/2032 $42,116 4.100%$3,884 $46,000 $141,407 1/19/2032 $42,942 4.100%$3,058 $46,000 $98,465 1/20/2032 $43,856 4.100%$2,144 $46,000 $54,609 1/21/2032 $44,727 4.100%$1,273 $46,000 $9,882 1/22/2032 $9,882 4.100%$343 $10,225 $0 TOTALS $1,248,000 $602,225 $1,850,225 TAX INCREMENT, URBAN RENEWAL REVENUE BONDS CITY OF BOZEMAN SERIES 2017 SPECIAL LIMITED OBLIGATIONS OF THE CITY DEBT SERVICE SCHEDULE: $1,453,000 NORTHEAST URBAN RENEWAL DISTRICT 158 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $1,305,000 2.000% $533,425 $1,838,425 $30,830,000 1/1/2023 $0 $520,375 $520,375 7/1/2023 $1,330,000 3.000% $520,375 $1,850,375 $29,500,000 1/1/2024 $500,425 $500,425 7/1/2024 $1,370,000 4.000%$500,425 $1,870,425 $28,130,000 1/1/2025 $0 $473,025 $473,025 7/1/2025 $1,425,000 4.000%$473,025 $1,898,025 $26,705,000 1/1/2026 $0 $444,525 $444,525 7/1/2026 $1,480,000 4.000%$444,525 $1,924,525 $25,225,000 1/1/2027 $0 $414,925 $414,925 7/1/2027 $1,540,000 4.000%$414,925 $1,954,925 $23,685,000 1/1/2028 $0 $384,125 $384,125 7/1/2028 $1,600,000 4.000%$384,125 $1,984,125 $22,085,000 1/1/2029 $0 $352,125 $352,125 7/1/2029 $1,665,000 4.000%$352,125 $2,017,125 $20,420,000 1/1/2030 $0 $318,825 $318,825 7/1/2030 $1,730,000 4.000%$318,825 $2,048,825 $18,690,000 1/1/2031 $0 $284,225 $284,225 7/1/2031 $1,800,000 4.000%$284,225 $2,084,225 $16,890,000 1/1/2032 $0 $248,225 $248,225 7/1/2032 $1,875,000 4.000% $248,225 $2,123,225 $15,015,000 1/1/2033 $0 $210,725 $210,725 7/1/2033 $1,950,000 4.000% $210,725 $2,160,725 13065000 1/1/2034 $0 $171,725 $171,725 7/1/2034 $2,025,000 4.000% $171,725 $2,196,725 11040000 1/1/2035 $0 $131,225 $131,225 7/1/2035 $2,110,000 2.250% $131,225 $2,241,225 $8,930,000 1/1/2036 $107,488 $107,488 7/1/2036 $2,155,000 2.375% $107,488 $2,262,488 $6,775,000 1/1/2037 $81,897 $81,897 7/1/2037 $2,205,000 2.375% $81,897 $2,286,897 $4,570,000 1/1/2038 $55,713 $55,713 7/1/2038 $2,260,000 2.375% $55,713 $2,315,713 $2,310,000 1/1/2039 $28,875 $28,875 7/1/2039 $2,310,000 2.500% $28,875 $2,338,875 $0 TOTALS $32,135,000 $9,990,319 $42,125,319 G.O. BONDS PUBLIC SAFETY CENTER CITY OF BOZEMAN SERIES 2019 DEBT SERVICE SCHEDULE: $34,405,000 SPECIAL LIMITED OBLIGATIONS OF THE CITY 159 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $32,968 3.740%$29,930 $62,897 $1,571,950 1/1/2023 $33,421 3.740%$29,476 $62,897 $1,538,528 7/1/2023 $34,206 3.740%$28,692 $62,897 $1,504,322 1/1/2024 $34,690 3.740%$28,208 $62,897 $1,469,633 7/1/2024 $35,415 3.740%$27,483 $62,897 $1,434,218 1/1/2025 $36,078 3.740%$26,820 $62,897 $1,398,141 7/1/2025 $36,825 3.740%$26,073 $62,897 $1,361,316 1/1/2026 $37,371 3.740%$25,526 $62,897 $1,323,945 7/1/2026 $38,208 3.740%$24,690 $62,897 $1,285,738 1/1/2027 $38,788 3.740%$24,109 $62,897 $1,246,949 7/1/2027 $39,643 3.740%$23,254 $62,897 $1,207,306 1/1/2028 $40,259 3.740%$22,638 $62,897 $1,167,047 7/1/2028 $41,073 3.740%$21,824 $62,897 $1,125,974 1/1/2029 $41,842 3.740%$21,056 $62,897 $1,084,132 7/1/2029 $42,680 3.740%$20,217 $62,897 $1,041,452 1/1/2030 $43,369 3.740%$19,529 $62,897 $998,083 7/1/2030 $44,284 3.740%$18,613 $62,897 $953,798 1/1/2031 $45,013 3.740%$17,885 $62,897 $908,786 7/1/2031 $45,950 3.740%$16,948 $62,897 $862,836 1/1/2032 $46,718 3.740%$16,179 $62,897 $816,118 7/1/2032 $47,636 3.740%$15,262 $62,897 $768,482 1/1/2033 $48,527 3.740%$14,371 $62,897 $719,955 7/1/2033 $49,472 3.740%$13,426 $62,897 $670,484 1/1/2034 $50,325 3.740%$12,572 $62,897 620158.71 7/1/2034 $51,332 3.740%$11,565 $62,897 568826.45 1/1/2035 $52,231 3.740%$10,666 $62,897 516595.19 7/1/2035 $53,264 3.740%$9,634 $62,897 $463,332 1/1/2036 $54,209 3.740%$8,688 $62,897 $409,122 7/1/2036 $55,247 3.740%$7,651 $62,897 $353,876 1/1/2037 $56,280 3.740%$6,617 $62,897 $297,596 7/1/2037 $57,348 3.740%$5,550 $62,897 $240,248 1/1/2038 $58,393 3.740%$4,505 $62,897 $181,855 7/1/2038 $59,506 3.740%$3,391 $62,897 $122,349 1/1/2039 $60,603 3.740%$2,294 $62,897 $61,746 7/1/2039 $61,746 3.740%$1,151 $62,897 $0 TOTALS $1,604,917 $596,494 $2,201,411 CITY OF BOZEMAN SERIES 2019 LIMITED OBLIGATION BOND SPORTS PARK DEBT SERVICE SCHEDULE: $1,700,000 SPECIAL LIMITED OBLIGATIONS OF THE CITY 160 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $180,000 2.000% $114,275 294,275.00 $6,145,000 1/1/2023 $0 $112,475 $112,475 7/1/2023 $185,000 2.000% $112,475 $297,475 $5,960,000 1/1/2024 $110,625 $110,625 7/1/2024 $190,000 3.000% $110,625 $300,625 $5,770,000 1/1/2025 $0 $107,775 $107,775 7/1/2025 $195,000 4.000% $107,775 $302,775 $5,575,000 1/1/2026 $0 $103,875 $103,875 7/1/2026 $205,000 4.000% $103,875 $308,875 $5,370,000 1/1/2027 $0 $99,775 $99,775 7/1/2027 $210,000 4.000% $99,775 $309,775 $5,160,000 1/1/2028 $0 $95,575 $95,575 7/1/2028 $220,000 4.000% $95,575 $315,575 $4,940,000 1/1/2029 $0 $91,175 $91,175 7/1/2029 $230,000 4.000% $91,175 $321,175 $4,710,000 1/1/2030 $0 $86,575 $86,575 7/1/2030 $235,000 4.000% $86,575 $321,575 $4,475,000 1/1/2031 $0 $81,875 $81,875 7/1/2031 $245,000 4.000% $81,875 $326,875 $4,230,000 1/1/2032 $0 $76,975 $76,975 7/1/2032 $255,000 4.000% $76,975 $331,975 $3,975,000 1/1/2033 $0 $71,875 $71,875 $0 7/1/2033 $265,000 4.000% $71,875 $336,875 $3,710,000 1/1/2034 $0 $66,575 $66,575 7/1/2034 $275,000 4.000% $66,575 $341,575 $3,435,000 1/1/2035 $0 $61,075 $61,075 7/1/2035 $290,000 4.000% $61,075 $351,075 $3,145,000 1/1/2036 $55,275 $55,275 7/1/2036 $300,000 4.000% $55,275 $355,275 $2,845,000 1/1/2037 $49,275 $49,275 7/1/2037 $310,000 4.000% $49,275 $359,275 $2,535,000 1/1/2038 $43,075 $43,075 7/1/2038 $325,000 4.000% $43,075 $368,075 $2,210,000 1/1/2039 $36,575 $36,575 7/1/2039 $335,000 4.000% $36,575 $371,575 $1,875,000 1/1/2040 $29,875 $29,875 7/1/2040 $350,000 4.000% $29,875 $379,875 $1,525,000 1/1/2041 $22,875 $22,875 7/1/2041 $365,000 3.000% $22,875 $387,875 $1,160,000 1/1/2042 $17,400 $17,400 7/1/2042 $375,000 3.000% $17,400 $392,400 $785,000 1/1/2043 $11,775 $11,775 7/1/2043 $385,000 3.000% $11,775 $396,775 $400,000 1/1/2044 $6,000 $6,000 7/1/2044 $400,000 3.000%$6,000 $406,000 $0 TOTALS $6,500,000 $2,929,400 $7,379,400 $76,065,000 *$649,009 Bond Premium TAX INCREMENT URBAN RENEWAL REVENUE BONDS CITY OF BOZEMAN SERIES 2020 SPECIAL LIMITED OBLIGATIONS OF THE CITY MIDTOWN DEBT SERVICE SCHEDULE: $6,500,000 161 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 7/1/2022 $255,000 2.440%$38,686 $293,686 $2,916,000 1/1/2023 $0.00 $35,575.20 $35,575.20 7/1/2023 $259,000 2.440%$35,575 $294,575 $2,657,000 1/1/2024 $0 $32,415 $32,415 7/1/2024 $268,000 2.440%$32,415 $300,415 $2,389,000 1/1/2025 $0 $29,146 $29,146 7/1/2025 $277,000 2.440%$29,146 $306,146 $2,112,000 1/1/2026 $0 $25,766 $25,766 7/1/2026 $279,000 2.440%$25,766 $304,766 $1,833,000 1/1/2027 $0 $22,363 $22,363 7/1/2027 $286,000 2.440%$22,363 $308,363 $1,547,000 1/1/2028 $0 $18,873 $18,873 7/1/2028 $293,000 2.440%$18,873 $311,873 $1,254,000 1/1/2029 $0 $15,299 $15,299 7/1/2029 $303,000 2.440%$15,299 $318,299 $951,000 1/1/2030 $0 $11,602 $11,602 7/1/2030 $308,000 2.440%$11,602 $319,602 $643,000 1/1/2031 $7,845 $7,845 7/1/2031 $317,000 2.440%$3,977 $320,977 $326,000 1/1/2032 $0 $3,977 $3,977 7/1/2032 $326,000 2.440%$10,125 $336,125 $0 TOTALS $3,420,000 $568,824 $3,988,824 TAX INCREMENT, URBAN RENEWAL REVENUE BONDS CITY OF BOZEMAN SERIES 2007 + Refi 2020 DOWNTOWN BOZEMAN IMPROVEMENT DISTRICT SPECIAL LIMITED OBLIGATIONS OF THE CITY DEBT SERVICE SCHEDULE: $4,301,000 ($3,995,000 + $306,000) 162 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 1/1/2023 $150,255 $150,255 7/1/2023 $205,000 5.000% $149,425 $354,425 $504,680 1/1/2024 $144,300 $144,300 7/1/2024 $220,000 5.000% $144,300 $364,300 $508,600 1/1/2025 $138,800 $138,800 7/1/2025 $230,000 5.000% $138,800 $368,800 $507,600 1/1/2026 $133,050 $133,050 7/1/2026 $240,000 5.000% $133,050 $373,050 $506,100 1/1/2027 $127,050 $127,050 7/1/2027 $255,000 5.000% $127,050 $382,050 $509,100 1/1/2028 $120,675 $120,675 7/1/2028 $265,000 5.000% $120,675 $385,675 $506,350 1/1/2029 $114,050 $114,050 7/1/2029 $280,000 5.000% $114,050 $394,050 $508,100 1/1/2030 $107,050 $107,050 7/1/2030 $295,000 5.000% $107,050 $402,050 $509,100 1/1/2031 $99,675 $99,675 7/1/2031 $310,000 5.000% $99,675 $409,675 $509,350 1/1/2032 $91,925 $91,925 7/1/2032 $325,000 5.000% $91,925 $416,925 $508,850 1/1/2033 $83,800 $83,800 7/1/2033 $340,000 5.000% $83,800 $423,800 $507,600 1/1/2034 $75,300 $75,300 7/1/2034 $355,000 4.000% $75,300 $430,300 $505,600 1/1/2035 $68,200 $68,200 7/1/2035 $370,000 4.000% $68,200 $438,200 $506,400 1/1/2036 $60,800 $60,800 7/1/2036 $385,000 4.000% $60,800 $445,800 $506,600 1/1/2037 $53,100 $53,100 7/1/2037 $400,000 4.000% $53,100 $453,100 $506,200 1/1/2038 $45,100 $45,100 7/1/2038 $415,000 4.000% $45,100 $460,100 $505,200 1/1/2039 $36,800 $36,800 7/1/2039 $435,000 4.000% $36,800 $471,800 $508,600 1/1/2040 $28,100 $28,100 7/1/2040 $450,000 4.000% $28,100 $478,100 $506,200 1/1/2041 $19,100 $19,100 7/1/2041 $470,000 4.000% $19,100 $489,100 $508,200 1/1/2042 $9,700 $9,700 7/1/2042 $485,000 4.000% $9,700 $494,700 $504,400 TOTALS $6,730,000 $3,412,830 $10,142,830 $10,142,830 CITY OF BOZEMAN SERIES 2022 G.O. BONDS FIRE STATION NO. 2 RELOCATION SPECIAL LIMITED OBLIGATIONS OF THE CITY DEBT SERVICE SCHEDULE: $6,730,000 163 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 8/15/2022 $4,839 1.550%$37 $4,839 $0 TOTALS $4,839 $37 $4,839 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 8/15/2022 $50,964 1.550%$392 $51,356 $0 TOTALS $3,420,000 $568,824 $3,988,824 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 8/15/2022 $10,358 1.550%$80 $10,438 $0 TOTALS $10,358 $80 $10,438 DEBT SERVICE SCHEDULE: $183,867 CITY OF BOZEMAN INTERCAP LOAN 2431‐02 SOUTH 8TH DEBT SERVICE SCHEDULE: $926,494 CITY OF BOZEMAN INTERCAP LOAN 2431‐03 SOUTH 8TH SOUTH 8TH DEBT SERVICE SCHEDULE: $92,918 CITY OF BOZEMAN INTERCAP LOAN 2431‐01 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 8/15/2022 $14,554 1.550% $520,375 $534,929 $230,971 2/15/2023 $14,734 1.550% $500,425 $515,159 $216,238 8/15/2023 $15,044 0%$0 $15,044 $201,194 2/15/2024 $15,240 0%$0 $15,240 $185,954 8/15/2024 $15,541 0%$0 $15,541 $170,413 2/15/2025 $15,770 0%$0 $15,770 $154,642 8/15/2025 $16,073 0%$0 $16,073 $138,569 2/15/2026 $16,303 0%$0 $16,303 $122,266 8/15/2026 $16,614 0%$0 $16,614 $105,651 2/15/2027 $16,863 0%$0 $16,863 $88,788 8/15/2027 $17,174 0%$0 $17,174 $71,615 2/15/2028 $17,441 0%$0 $17,441 $54,174 8/15/2028 $17,750 0%$0 $17,750 $36,424 2/15/2029 $18,040 0%$0 $18,040 $18,384 8/15/2029 $18,384 0%$0 $18,384 $0 TOTALS $245,526 $1,020,800 $1,266,326 INTERCAP LOAN 2010‐01 REPLACE/UPGRADE STREET LIGHTS DEBT SERVICE SCHEDULE: $151,825 SPORTS PARK/BRONKEN 164 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 8/15/2022 $1,565 1.550%$214 $4,839 $26,336 2/15/2023 $1,572 1.550%$206 $1,778 $24,764 8/15/2023 $1,584 0%$0 $1,584 $23,180 2/15/2024 $1,592 0%$0 $1,592 $21,588 8/15/2024 $1,604 0%$0 $1,604 $19,984 2/15/2025 $1,612 0%$0 $1,612 $18,372 8/15/2025 $1,624 0%$0 $1,624 $16,748 2/15/2026 $1,632 0%$0 $1,632 $15,115 8/15/2026 $1,644 0%$0 $1,644 $13,471 2/15/2027 $1,653 0%$0 $1,653 $11,818 8/15/2027 $1,665 0%$0 $1,665 $10,154 2/15/2028 $1,674 0%$0 $1,674 $8,480 8/15/2028 $1,685 0%$0 $1,685 $6,795 2/15/2029 $1,695 0%$0 $1,695 $5,099 8/15/2029 $1,706 0%$0 $1,706 $3,393 2/15/2030 $1,717 0%$0 $1,717 $1,677 8/15/2030 $1,677 0%$0 $1,677 $0 TOTALS $27,901 $420 $31,381 REPLACE/UPGRADE STREET LIGHTS DEBT SERVICE SCHEDULE: $47,406 CITY OF BOZEMAN INTERCAP LOAN 2593‐01 Payment Due Principal Payment Interest Rate Interest Payment Semi‐Annual Payment Principal Balance 8/15/2022 $5,315 1.550%$738 $6,053 $90,729 2/15/2023 $5,344 1.550%$709 $6,053 $85,385 8/15/2023 $5,397 0%$0 $5,397 $79,989 2/15/2024 $5,428 0%$0 $5,428 $74,561 8/15/2024 $5,478 0%$0 $5,478 $69,083 2/15/2025 $5,514 0%$0 $5,514 $63,569 8/15/2025 $5,564 0%$0 $5,564 $58,004 2/15/2026 $5,600 0%$0 $5,600 $52,405 8/15/2026 $5,650 0%$0 $5,650 $46,755 2/15/2027 $5,687 0%$0 $5,687 $41,067 8/15/2027 $5,737 0%$0 $5,737 $35,330 2/15/2028 $5,777 0%$0 $5,777 $29,553 8/15/2028 $5,825 0%$0 $5,825 $23,728 2/15/2029 $5,868 0%$0 $5,868 $17,860 8/15/2029 $5,916 0%$0 $5,916 $11,945 2/15/2030 $5,959 0%$0 $5,959 $5,985 8/15/2030 $5,985 0%$0 $5,985 $0 TOTALS $96,044 $1,447 $97,491 INTERCAP LOAN 2593‐02 CITY OF BOZEMAN DEBT SERVICE SCHEDULE: $151,825 REEPLACE/UPGRADE STREET LIGHTS 165 167 Capital Expenditure Summary The CIP includes any planned expenditure of $25,000 or greater, that results in the acquisition of an asset with a useful life of 3 years or more. There are a couple of “exceptions” or “extensions” of this definition that we have found helpful and necessary in past years: •General Planning Documents (master plans, community surveys, etc.) are NOT included in our CIP. •Specific plans that involve pre-engineering or preliminary design of facilities are often (but not always) included in the CIP. •Software purchases that could potentially be “software as a service”. Cloud based services are beginning to replace our purchase of outright software and hardware. In the CIP, we have treated the software projects as a capital outlay purchase; although a “service” type, solution may actually be chosen during the bidding/proposal process. State law and City charter require the City to prepare the CIP. State Law requires the City to maintain a Capital Improvement Plan for our Development Impact Fee programs. Under Montana Code Annotated (MCA), this Capital Improvement Plan provides the schedules and cost projections required under MCA §7-6-1602(2)(k)(i-iv). In Article 5.06 of the adopted City Charter, the City Manager is responsible for preparing and submitting a multi-year capital program to the City Commission no later than December 15 for the ensuing fiscal year. This five-year plan includes long-range plans for our current facilities while keeping in mind level of service standards. In a community with relatively high cost of living, the ability of citizens to afford the needed utility rate, fee, and assessment levels is of concern. At the same time, the City strives to keep existing facilities properly maintained — and not pass deferred maintenance costs and problems on to future generations. The staff have taken a lot of time and care in preparing this document. Once adopted, the Capital Improvements Plan became the basis of the Budget for FY23. The City will continue to invest in capital infrastructure in order to keep Bozeman a vibrant and active city. We are a resilient, enterprising, and creative community. The 2023-2027 CIP is a plan to provide efficient and effective services, and to achieve the Commission’s vision and priorities set out in the Strategic Plan for the City of Bozeman. The Plan can be found on the City website: CIP FY23‐FY27. Strategic Plan The Strategic Plan helps inform the planning and decision process for the CIP. Below highlights some of the items included in the plan: 1)An Engaged Community. We are continuing our work to foster a culture of civic engagement by using our newly adopted communication plan. Several of the projects will include an element of Community Outreach. 2)An Innovative Economy. Supporting retention and growth of both the traded and local business sectors is addressed with the plans for our expanded infrastructure. In addition, annual amounts for the purchase of fiber conduit and vaults, GF275, included in this plan is an investment into broadband infrastructure taking a step towards 2.2 a Identify Commercial/Industrial Infrastructure needs. 169 3) A Safe, Welcoming Community. There are several projects on the horizon that will contribute to the City’s efforts in fostering a safe, welcoming community: • By planning for the relocation of Fire Station 2 and strategizing for Fire Station 4, we are addressing 3.1 c Implement the Fire Station Location Plan. • 3.4 Active Recreation is included throughout the General Fund plan and the Parks & Trails District Fund with many projects that encourage and promote active recreation. 4) A Well‐Planned City. We have developed a Comprehensive Parks Maintenance and Facilities Funding Program which we are continuing to implement in the District. Many of the funds work together towards the well-planned City vision: • All the road projects funded by the Street Impact Fee Fund will include bike lanes and aid in our efforts towards the Strategic Plan 4.5 a Enhance Non-motorized Transportation. City staff calculated that 20-30% of recent street corridor projects included improvements in bike and pedestrian facilities, indicating a significant investment in non-motorized facilities. In addition, the Street Maintenance fund has annual allocations dedicated to bike path improvements. These annual appropriations are increasing throughout the plan. • The Wastewater Fund and Wastewater Impact Fee Fund have many projects that achieve 4.3 b Increase Capacity of Sewer Pipes to Accommodate Development Projects. • In this plan, funding for aerial photography through GIS has been increased, aiding in our efforts toward 4.1 c GIS Land Use & Infrastructure Development Tracking. The expansion of this project will provide the City of Bozeman and the community with a more accurate representation of current conditions as well as measurements and land use determinations that would otherwise require extensive time in the field. 5) A Creative, Learning Culture. Developing an ordinance to create a program for all public buildings built to have 1% of the construction costs to be set aside for art in that public space. This type of program provides a guaranteed funding mechanism for the acquisition of artwork for new public facilities and civic spaces. 6) A Sustainable Environment. The Plan has projects that align with the Commission Priority of Climate Action and Strategic Plan 6.3 including GF362 Solar Panel Arrays aligns with the Climate Plan 2.F.1 (Plan and Install Renewable Energy Projects for City Facilities). 7) A High Performance Organization. There are projects to further expand facilities to accommodate new staff to have adequate work space in addition to new vehicles, tools and equipment to aid in the basic services for the City. 170 FY23 Capital impacts on Operational Costs: $35 million in spending is planned in FY23, majority being spent on water and wastewater infrastructure projects. The larger infrastructure projects have an impact on our operational costs, which can include increased cost for maintenance, additional monitoring, and additional services such as more roads to plow. The major wastewater projects discussed earlier will add maintenance time and monitoring. Expanding the vehicle fleet increases maintenance and gas expenditures. General Fund 3% Street Maintenance 7% Fire Impact Fee 4%Street Impact Fee10% Fire Dept Equipment 5%Parks & Trails District2% Construction Funds 27% Water Funds 26% Wastewater Funds11% Solid Waste Fund & Landfill 2% Parking Fund 1% Storm Water Fund 2% Capital Expenditures by Fund 171 FY23 Capital Project Listing Fund Division Project #Project Name FY23 10 City Attorney GF337 High Density Storage System 25,000 10 Facilities GF328 Vehicle Replacement 37,000 10 Facilities GF361 1% Art for Library Expansion 40,000 10 IT GF233 IT Vehicle Replacement 30,000 10 IT GF080 City-Wide Switches & Routers 55,000 10 IT GF265 General Fund Server Replacement 50,000 10 IT GF311 Cooling System for City Hall 11,000 10 IT GF313 Video Evidence Storage 40,000 10 Police GF053 Patrol Car & Equipment Replacement 189,000 10 Police GF316 Police Body Camera System 146,000 10 Cemetery GF116 Cemetery Vehicle Replacement 63,000 10 Recreation GF355 Westside Recreation and Library Design 200,000 10 Economic Development GF275 Fiber Optic Conduit and Vaults 40,000 10 Sustainability GF362 Solar Panel Arrays 100,000 1,026,000 100 Building Inspection CC001 Code Compliance Vehicle 40,000 40,000 111 Street Maintenance STR22 Streets Operations Grader Lease 127,840 111 Street Maintenance STR34 Sweepers 100,000 111 Street Maintenance STR40 Dump Truck with Plow Sander 230,000 111 Street Maintenance STR49 Sanders 27,000 111 Street Maintenance STR71 Street Improvements Mill Overlay 648,582 111 Street Maintenance STR75 Annual Pedestrian Ramp Replacement 105,000 111 Street Maintenance STR90 Street Chip Seal 287,568 111 Street Maintenance STR91 Oak Street Median Landscaping 60,000 111 Street Maintenance STR104 Bridger Creek Stabilization 50,000 111 Street Maintenance STR115 Cottonwood Median Landscape 100,000 111 Street Maintenance STR118 Safety Truck 100,000 111 Street Maintenance STR119 Tractor Truck for Trailer 160,000 111 Street Maintenance STR120 Side Dump Trailer 80,000 111 Street Maintenance STR121 Grader Skid Steer Attachment 45,000 111 Street Maintenance STR122 Right of Way Mowing Equipment 110,000 111 Street Maintenance STR123 Light Duty Fleet Addition 60,000 111 Street Maintenance STR124 Signal Traffic Center 180,000 2,470,990 Street Maintenance Fund Total FY23 Capital Listing General Fund Street Maintenance Fund Planning Fund Building Inspection Fund Total General Fund Total 172 Fund Division Project #Project Name FY23 112 Tree Maintenance FOR17 Forestry Brush Chipper 75,000 75,000 113 Fire Impact Fee FIF06 Fire Station 4 Land Acquisition & Design 1,500,000 1,500,000 114 Street Impact Fee SIF001 Right of Way Acquisition 1,400,000 114 Street Impact Fee SIF114 Fowler Connection Oak to Babcock 2,000,000 114 Street Impact Fee SIF188 Oak Street Intersections 50,000 3,450,000 115 Building Inspection BI03 Building Inspection Staff Vehicle 40,000 40,000 141 Arterial & Collector A&C009 Oak Street/Flanders Mill Intersection 50,000 50,000 187 Fire Capital & Equip FE06 Radio Replacement Program 50,000 187 Fire Capital & Equip FE12 Personal Protective Equipment 41,750 187 Fire Capital & Equip FE18 Light Duty Vehicles 150,000 187 Fire Capital & Equip FE20 Fire Engine Replacement 1,400,000 1,641,750 195 Parks & Trails District GF031 Park Improvement Grant 150,000 195 Parks & Trails District GF092 Playground Equipment 130,000 195 Parks & Trails District GF115 Park Vehicle Replacements 47,000 195 Parks & Trails District PTD01 Large Deck Mower 70,000 195 Parks & Trails District PTD02 Parks Restroom Upgrades 80,000 195 Parks & Trails District PTD03 Payground Equipment 210,000 195 Parks & Trails District PTD04 Park Vehicles 106,000 195 Parks & Trails District PTD05 Toolcat Multi-Purpose Vehicle 80,000 873,000 Parks & Trails District Total Fire Impact Fee Fund Total Tree Maintenance Fund Total Street Impact Fee Fund Building Inspection Fund Arterial & Collector Fund Parks & Trails District Fire Capital & Equipment Fund Fire Capital & Equipment Fund Total Tree Maintenance Fund Fire Impact Fee Fund FY23 Capital Listing Arrterial & Collector Fund Total Building Inspection Fund Total Street Impact Fee Fund Total 173 Fund Division Project #Project Name FY23 561 Library Deprec Fund LIB29 Expansion of Auto Material Handler 50,000 561 Library Deprec Fund LIB30 Library Lighting Upgrade 175,000 572 Fire GF305 Fire Station #2 Relocation 6,730,000 573 Recreation GF137 Swim Center Renovation 1,265,400 573 Recreation GF238 Bogert Pool Renovation 585,800 573 Recreation GF140 Lindley Parking Lot Resurfacing 82,320 573 Recreation GF209 Lindley Center Renovation 335,000 9,323,520 600 Water W03 Annual Water Pipe Replacement 25,000 600 Water W04-23 Water Pipe Replacement Program 1,200,000 600 Water W84 Sourdough Tank Inspection 600,000 600 Water W90 Total Organic Carbon Analyzer 40,000 600 Water W102 Replace Backhoe 156,259 600 Water W103 Replace Dump Truck 145,423 600 Water W107 Sourdough Intake Improvements 5,100,000 600 Water W120 Replace Solenoid Valves 110,000 600 Water W134 Groundwater Permitting 500,000 600 Water WIF40 Sourdough Transmission Main Phase 2 900,000 600 Water N/A Small Works Projects 47,000 610 Water Impact Fee WIF55 Billings Clinic Water Main 200,000 610 Water Impact Fee WIF64 Buffal Run Water Main Oversizing 30,000 9,053,682 620 Wastewater WW07 Annual Wastewater Pipe Replacement 25,000 620 Wastewater WW08 Wastewater Pipe Replacement 1,000,000 620 Wastewater WW69 Small Works Projects 120,000 620 Wastewater WW70 WRF Facility Engineering & Optimization 60,000 620 Wastewater WW83 UFAT Gravity Thickener 400,000 620 Wastewater WW100 Replace Backhoe 137,500 620 Wastewater WW101 Replace Sewer Jetter 360,600 620 Wastewater WW102 Sewer Bypass Pump 55,000 620 Wastewater WW112 East Gallatin Rivier Data Collection 60,000 620 Wastewater WW121 SCADA Motor Control Center #1 90,000 620 Wastewater WW125 North Tracy Sewer Main Oversizing 120,000 630 Wastewater Impact Fee WWIF22 Davis-Fowler Interceptor 1,250,000 630 Wastewater Impact Fee WWIF56 Buffalo Run Sewer Main Oversizing 35,000 3,713,100 Construction Funds Total Wastewater Funds Total Water Funds Total Water Funds Wastewater Funds Construction Funds FY23 Capital Listing 174 Fund Division Project #Project Name FY23 640 Solid Waste SW56 Collections Front Load Truck 300,000 641 Landfill SW69 Landfill Gas Wells 126,000 641 Landfill SW70 Landfill Leachate Piping 178,000 604,000 650 Parking P025 Parking Vehicle Replacement 50,000 650 Parking P2201 Pay Stations 250,000 650 Parking P2202 Maintenance Manual 50,000 650 Parking P2203 Lot Occupancy Technology 60,000 650 Parking N/A Annual Maintenance Projects 25,000 435,000 670 Stormwater STDM04 Historic Pipe Replacement Program 310,000 670 Stormwater STDM05 Annual Unplanned Pipe Rehabilitation 47,250 670 Stormwater STDM17 Stormwater Facility Plan Phase 2 175,000 670 Stormwater STOP09 Stormwater Sidewalk Machine 140,000 672,250 710 Vehicle Maintenance VM04 Forklift Replacement 45,000 Vehicle Maintenance Fund Total 45,000 750 Public Works Admin GIS04 Aerial Photography 50,000 50,000 35,063,292 Stormwater Fund Total Parking Fund Total Solid Waste Funds Total FY23 Capital Listing Total Capital Projects for All Funds Solid Waste Funds Parking Fund Stormwater Fund Public Works Administration Fund Total Vehicle Maintenance Fund Public Works Administration Fund 175 177 Appendix A: Statistical Information AT A GLANCE POPULATION IN THE CITY OF BOZEMAN POPULATION IN GALLATIN COUNTY 118,960 53,293 2022-23 COMMUNITY PROFILE With a diverse economy, an educated labor force, and a high quality of life, Bozeman continues to be one of the most desirable and fastest growing small cities in the United States. Bozeman has a 2021 population of approximately 53,000 residents. Between 2010 and 2020, the City added nearly 17,000 residents, which translates to a growth rate of nearly 1,700 new residents per year or an annual growth rate of 3.9 percent. The City of Bozeman has a diverse economy driven by key segments that distinguish it from other similarly sized cities. While retail trade and hotels and restaurants are large sectors, Bozeman and Gallatin County also have significant numbers of jobs in health care, manufacturing, professional and technical services, finance and insurance, and business services (admin./waste mgt. services). About half of the jobs in the County are within the City of Bozeman. Between 2015 and 2020, Gallatin County added 7,012 private wage and salary jobs (2.8 percent per year), with Bozeman capturing approximately 40 percent of the growth. Employment growth was driven by Construction, Professional and Technical Services, and Health Care. The regional workforce is highly skilled and well educated. Approximately 59.8 percent of Bozeman’s workforce has a bachelor’s degree or higher. The presence of MSU and the high concentration of professional and high skill jobs—such as technology, photonics, quantum computing and health care—are drivers of the highly educated local workforce. Places with a high quality of life are also able to attract skilled labor. Bozeman sits in the center of Gallatin County, flanked by the Bridger Mountains and Custer Gallatin National Forest, just south of the Missouri River Headwaters. This diverse Rocky Mountain landscape creates easy access to year-round outdoor activities for Bozeman residents including hiking, mountain biking, climbing, camping, fishing, and downhill and cross-country skiing. Bozeman’s excellent access to public lands and year round outdoor recreation activities and uncrowded spaces are attractive to the educated work force, which is important, as highly educated skilled workers have more choices and flexibility in where they choose to work and live. Sources: ProsperaBusiness Network, PolicomMicropolitan Rankings, US Census, FDIC, LODES, Big Sky County MLS 179 KEY HOUSEHOLD CHARACTERISTICS SOURCE: U.S. CENSUS BUREAU, AMERICAN COMMUNITY SURVEY 2010 and 2019 – 1 YEAR and 5 YEAR Data Note: Disposable Income is after-tax household income. Disposable income forecasts are based on the Current Population Survey, U.S. Census Bureau. Detail may not sum to totals due to rounding. YEAR POPULATION MEDIAN AGE MEDIAN HOUSEHOLD INCOME AVERAGE HOUSEHOLD SIZE (Owner Occupied) HOUSING UNITS 2019 46,746 27.8 $55,569 2.3 21,093 2010 36,440 29.0 $42,218 2.3 16,761 CHANGE 10,306 0.6 $29,360 0.0 4,332 % CHANGE 28% 2% 49% 0% 26% COMMUNITY R E P O R T - 2 0 2 2 - 23 BOZEMAN POPULATION SOURCE: 2020 CENSUS PROJECTED GROWTH RATE (eREMI)- For Gallatin County 2021-2025: 12.8% POPULATION BOZEMAN CITY BY RACE: Single Race or in Combination with Other Race(s): Source 2020 Census Caucasian - 94.5% Black or African American - 1.3% American Indian & Native Alaskan - 2 .9% Asian - 3.2% Native Hawaiian & Pacific Islander - 0 .3% Other Race - 4.6% BOZEMAN, MT HAS A TOTAL AREA OF 20.4 SQ. MILES 2020 POPULATION BY AGE: Source 2020 Census 15.4% 84.6% UNDER 18 18 and OLDER Years Old 180 COMMUNITY R E P O R T - 2 0 2 2 - 23 BOZEMAN CITY - WORKFORCE CIVILIAN WORKFORCE OVER THE AGE OF 16 BY INDUSTRY BY OCCUPATION SOURCE: 2019 AMERICAN COMMUNITY SURVEY 1-YEAR ESTIMATES KEY EMPLOYERS SOURCE: BOZEMAN AREA CHAMBER OF COMMERCE TRENDS REPORT & STATE OF MONTANA DEPT. OF LABOR AND INDUSTRY LABOR MARKET LOCAL PROFILE  Montana State University  Bozeman Health  Oracle Corp.  Simms Fishing Products  Mystery Ranch  onX  Schedulicity TOTAL EMPLOYMENT 98.0% (Source: Gallatin County employment, August 2021: BLS LAUS) 181 COMMUNITY R E P O R T - 2 0 2 2 - 23 BOZEMAN CITY - INCOME HOUSEHOLD INCOME SOURCE: U.S. CENSUS BUREAU, 2010 through 2019 AMERICAN COMMUNITY SURVEYS ONE YEAR ESTIMATES BOZEMAN CITY INFRASTRUCTURE TRANSPORTATION Airport Passenger services provided by Delta, American, Alaska, Southwest, Frontier and United. Air freight carriers include FedEx, UPS Interstate Highway U.S. 90 Interstate Rail MT Rail Link UTILITIES Water Production: Peak 22 MGD per day Wastewater 128 gallons per capita of wastewater per day Gas Providers: Northwestern Energy, Amerigas, Gasworks, Petrolane Gas, Madison River Area Electrical Providers: Northwestern Energy, Park Electric Co-Op Broadband 96.35% DSL Coverage, 84.44% Cable $42,218 $44,412 $44,818 $44,615 $46,422 $45,729 $48,612 $49,217 $51,896 $55,569$59,296 $60,815 $63,300 $62,088 $62,333 $62,513 $67,350 $67,791 $71,652 $77,381 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 City of Bozeman Median and Mean Income by Year Source: American Community Survey 1‐year Estiamtes Median household income (dollars)Mean household income (dollars) 182 COMMUNITY R E P O R T - 2 0 2 2 - 23 BOZEMAN CITY - HOUSING SOURCES: Zillow Research for Current Value (9/30/21) U.S. Census Bureau American Community Survey 2019–1 YEAR for Ownership and Median TYPICAL VALUE (Zillow): $ 637,164 MEDIAN HOME VALUE: $369,300 MONTHLY MEDIAN HOUSING COST: $1,375 (Owner occupied with mortgage) OWNED: 43.1%; RENTED: 56.9% OCCUPIED UNITS HOUSING UNIT CHARACTERISTICS: SOURCE: U.S. CENSUS BUREAU, AMERICAN COMMUNITY SURVEY 2014 & 2019 –5 YEAR 183 COMMUNITY R E P O R T - 2 0 2 2 - 23 BOZEMAN CITY - EDUCATION AGE 25 AND OLDER SOURCE: 2019 AMERICAN COMMUNITY SURVEY ONE YEAR ESTIMATES 97.9% POP HIGH SCHOOL GRADUATE OR HIGHER 41.9% POP HAS ASSOCIATE OR BACHELOR’S DEGREE AS HIGHEST DEGREE OBTAINED 23.0% POP. HAS GRADUATE OR PROFESSIONAL DEGREE AS HIGHEST DEGREE Obtained K-12 Education: (Public) Two High Schools, Two Middle Schools, Eight Elementary Schools (Private) Four Schools. Colleges: Montana State University, Gallatin College COMMUNITY R E P O R T - 2 0 2 2 - 23 BOZEMAN CITY - HEALTH CARE Hospitals: Bozeman Health Deaconess, BDH Cancer Center Clinics and Treatment Centers: Community Health Partners, East Main Medical Clinic, Bozeman Health Family, Nova Health Urgent Care, Ideal Option, Eating Disorder Center of Montana, Western Montana Mental Health Center Retirement and Assisted Living: Bozeman Lodge, The Springs, Edgewood Memory Care, Knolls at Hillcrest, Highgate Senior Living, Altum Senior Living, Hamilton House, Spring Creek Inn, Senior Wyze, Mountain View Care Center 184 Appendix B: Budget and Financial Policies The overall goal of the City's financial policies is to establish and maintain effective management of the City's financial resources. Formal policy statements and major objectives provide the foundation for achieving this goal. Accordingly, this section outlines the policies used in guiding the preparation and management of the City's overall budget and the major objectives to be accomplished. In addition, the rationale, which led to the establishment of the fiscal policy statements, is also identified. Budget Development & Administration 1. A comprehensive annual budget will be prepared for all funds expended by the City. State law provides that “Local government officials may not make a disbursement or an expenditure or incur an obligation in excess of the total appropriations for a fund.” (MCA 7-6-4005(1)) Inclusion of all funds in the budget enables the commission, the administration, and the public to consider all financial aspects of city government when preparing, modifying, and monitoring the budget, rather than deal with the City's finances on a "piece meal" basis. 2. The budget will be prepared in such a manner as to facilitate its understanding by citizens and elected officials. The budget presents a picture of the City government operations and intentions for the year to the citizens of Bozeman. Presenting a budget document that is understandable to the citizens furthers the goal of effectively communicating local government finance issues to both elected officials and the public. 3. Budgetary emphasis will focus on providing those basic municipal services which provide the maximum level of services, to the most citizens, in the most cost effective manner, with due consideration being given to all costs‐‐economic, fiscal, and social. Beyond adherence to this basic philosophy, Montana’s Constitution states that taxes shall be levied for public purposes. The citizens of Bozeman should be assured that its government and elected officials are responsive to the basic needs of the citizens and that its government is operated in an economical and efficient manner for public purposes. 4. The budget will provide for adequate maintenance of capital, plant, and equipment and for their orderly replacement. All governments experience prosperous times as well as periods of economic decline. In periods of economic decline, proper maintenance and replacement of capital, plant, and equipment is generally postponed or eliminated as a first means of balancing the budget. Recognition of the need for adequate maintenance and replacement of capital, plant, and equipment, regardless of the economic conditions, will assist in maintaining the government's equipment and infrastructure in good operating condition. 5. The City will avoid budgetary practices that balance current expenditures at the expense of meeting future years' expenses. Budgetary practices such as postponing capital expenditures, accruing future years' revenues, or rolling over short- term debt are budgetary practices which can solve short-term financial problems; however, they can create much larger financial problems for future administrations and commissions. Avoidance of these budgetary practices will assure citizens that current problems are not simply being delayed to a future year. 185 6. The City will give highest priority in the use of one‐time revenues to the funding of capital assets or other non‐recurring expenditures. Utilizing one-time revenues to fund on-going expenditures results in incurring annual expenditure obligations which may be unfunded in future years. Using one-time revenues to fund capital assets or other non-recurring expenditures better enables future administrations and commissions to cope with the financial problems when these revenue sources are discontinued, since these types of expenditures can more easily be eliminated. 7. The City will maintain a budgetary control system to help it adhere to the established budget. The budget passed by the Commission establishes the legal spending limits for the City in alignment with City Code section 2.06.150. A budgetary control system is essential in order to insure legal compliance with the City's budget. 8. The City will exercise budgetary control (maximum spending authority) through City Commission approval of appropriation authority for each appropriated budget unit. Exercising budgetary control for each appropriated budget unit satisfies requirements of State law and assures compliance with the City’s Cody, Division 2, established for the budget. It also assists the commission in monitoring current year operations and acts as an early warning mechanism when departments deviate in any substantive way from the original budget. 9. Reports comparing actual revenues and expenditures to budgeted amounts will be prepared monthly. The City's budget is ineffective without a system to regularly monitor actual spending and revenue collections with those anticipated at the beginning of the year. Monthly reports comparing actual revenues and expenditures to budget amounts provide the mechanism for the Commission and the administration to regularly monitor compliance with the adopted budget and are a requirement of City Code section 2.06.170. Revenue Collection 1. The City will seek to maintain a diversified and stable revenue base. A city dependent upon a few volatile revenue sources is frequently forced to suddenly adjust tax rates or alter expenditure levels to coincide with revenue collections. Establishment of a diversified and stable revenue base, however, serves to protect the City from short-term fluctuations in any one major revenue source. 2. The City will estimate revenues in a realistic and conservative manner. Aggressive revenue estimates significantly increase the chances of budgetary shortfalls occurring during the year-- resulting in either deficit spending or required spending reductions. Realistic and conservative revenue estimates, on the other hand, will serve to minimize the adverse impact of revenue shortfalls and will also reduce the need for mid-year spending reductions. 3. The City will pursue an aggressive policy of collecting revenues. An aggressive policy of collecting revenues will help to ensure the City's revenue estimates are met, all taxpayers are treated fairly and consistently, and delinquencies are kept to a minimum. 4. The City will aggressively pursue opportunities for Federal or State grant funding. An aggressive policy of pursuing opportunities for federal or state grant funding provides citizens assurance that the City is striving to obtain all state and federal funds to which it is entitled, thereby reducing dependence on local taxpayers for the support of local public services. 186 5. User fees and charges will be used, as opposed to general taxes, when distinct beneficiary populations or interest groups can be identified. User fees and charges are preferable to general taxes because user charges can provide clear demand signals which assist in determining what services to offer, their quantity, and their quality. User charges are also more equitable, since only those who use the service must pay--thereby eliminating the subsidy provided by nonusers to users, which is inherent in general tax financing. 6. User fees will be collected only if it is cost‐effective and administratively feasible to do so. User fees are often times costly to administer. Prior to establishing user fees, the costs to establish and administer the fees will be considered in order to provide assurance that the city's collection mechanisms are being operated in an efficient manner. Expenditures and Payments 1. On‐going expenditures will be limited to levels which can be supported by current revenues. Utilization of reserves to fund on-going expenditures will produce a balanced budget; however, this practice will eventually cause severe financial problems. Once reserve levels are depleted, the City would face elimination of on-going costs in order to balance the budget. Therefore, the funding of on-going expenditures will be limited to current revenues. 2. Minor capital projects or recurring capital projects, which primarily benefit current residents, will be financed from current revenues. Minor capital projects or recurring capital projects represent relatively small costs of an on-going nature, and therefore, should be financed with current revenues rather than utilizing debt financing. This policy also reflects the view that those who benefit from a capital project should pay for the project. 3. Major capital projects, which benefit future as well as current residents, will be financed with current revenues as well as other financing sources (e.g. debt financing). This policy reflects the view that those who benefit from a capital project should pay for the project. 4. Major capital projects, which benefit future residents, will be financed with other financing sources (e.g. debt financing). Major capital projects represent large expenditures of a non-recurring nature which primarily benefit future residents. Debt financing provides a means of generating sufficient funds to pay for the costs of major projects. Debt financing also enables the costs of the project to be supported by those who benefit from the project, since debt service payments will be funded through charges to future residents. 5. Construction projects and capital purchases of $10,000 or more will be included in the Capital Improvement Plan (CIP); minor capital outlays of less than $10,000 will be included in the regular operating budget. The Capital Improvement Plan (CIP) differentiates the financing of high cost long-lived physical improvements from low cost "consumable" equipment items contained in the operating budget. CIP items may be funded through debt financing or current revenues while operating budget items are annual or routine in nature and should only be financed from current revenues. 187 6. Minor and major capital replacement and construction projects must be adopted in compliance with City Code section 5.07 where the City’s capital program is established. 7. Spending Policy: The City will spend its resources in the following order. Resources will be categorized according to Generally Accepted Accounting Principles (GAAP) for state and local governments, with the following general definitions: • Restricted ‐ Amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government) through constitutional provisions or by enabling legislation. • Committed ‐ Amounts constrained to specific purposes by the City Commission; to be reported as committed, amounts cannot be used for any other purpose unless the City Commission takes action to remove or change the constraint. • Assigned ‐ Amounts the City intends to use for a specific purpose; intent can be expressed by the Commission or by an official or body to which the Commission delegates the authority. The City Commission delegates this authority to the City Manager. • Unassigned ‐ Amounts that are available for any purpose; these amounts are reported only in the General Fund. When both restricted and unrestricted resources are available, spending will occur in the following order, for the identified fund types: Fund Type Order of Spending General Fund 1. Restricted 2. Committed 3. Assigned 4. Unassigned The City Commission and the City Manager, individually, have the authority to express assignments in the General Fund. Special Revenue Funds 1. Restricted 2. Committed 3. Assigned The City Commission and the City Manager, individually, have the authority to express assignments in Special Revenue Funds. Debt Service Funds 1. Assigned 2. Committed 3. Restricted The City Commission and the City Manager, individually, have the authority to express assignments in Debt Service Funds. Capital Projects Funds 1. Restricted 2. Committed 3. Assigned The City Commission and the City Manager, individually, have the authority to express assignments in Capital Project Funds. 188 Debt Administration 1. The City will limit long‐term debt to capital improvements, which cannot be financed from current revenues. Incurring long-term debt serves to obligate future taxpayers. Excess reliance on long-term debt can cause debt levels to reach or exceed the government's ability to pay. Therefore, conscientious use of long-term debt will provide assurance that future residents will be able service the debt obligations left by former residents. 2. The City will repay borrowed funds, used for capital projects, within a period not to exceed the expected useful life of the project. This policy reflects the view that those residents who benefit from a project should pay for the project. Adherence to this policy will also help prevent the government from over-extending itself with regard to the incurrence of future debt. 3. The City will not use long‐term debt for financing current operations. This policy reflects the view that those residents who benefit from a service should pay for the service. Utilization of long-term debt to support current operations would result in future residents supporting services provided to current residents. 4. The City of Bozeman will adhere to a policy of full public disclosure with regard to the issuance of debt. Full public disclosure with regard to the issuance of debt provides assurance that the incurrence of debt, for which the public is responsible, is based upon a genuine need and is consistent with underwriters’ guidelines. 5. The City of Bozeman will adhere to state of Montana General Fund limitations for municipalities. For the General Fund, Montana Code Annotated section 7-7-4101 allows the City to issue an obligation so long as 10% of the General Fund budget in each of the two immediately preceding fiscal years is not exceeded, debt services in the current or any future fiscal year do not exceed 2% of revenue deposited in each of the two immediately preceding fiscal years in the Fund, and the term of an obligation cannot exceed 20 years. Reserves and Fund Balances 1. Reserves and Fund Balances will be properly designated into the following categories: • Nonspendable fund balance ‐‐ Amounts that are not in a spendable form (such as inventory) or are required to be maintained intact (such as the corpus of an endowment fund). • Restricted fund balance ‐‐ Amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government) through constitutional provisions or by enabling legislation. • Committed fund balance ‐‐ Amounts constrained to specific purposes by the City Commission; to be reported as committed, amounts cannot be used for any other purpose unless the City Commission takes action to remove or change the constraint. • Assigned fund balance ‐‐ Amounts the City intends to use for a specific purpose; intent can be expressed by the Commission or by an official or body to which the Commission delegates the authority. • Unassigned fund balance ‐‐ Amounts that are available for any purpose; these amounts are reported only in the General Fund. 189 2. A minimum level of General Fund undesignated reserve equal to 16.67% of annual revenues will be maintained by the City. This reserve is committed to be used for: cash flow purposes, accrued employee payroll benefits which are not shown as a liability, unanticipated equipment acquisition and replacement, and to enable the city to meet unexpected expenditure demands or revenue shortfalls. (See the FY23 Changes in Fund Balance/Working Capital table in the Budget Summary section, page 22) Property taxes represent the City's primary source of general fund revenue. Property taxes are collected in November and May of each fiscal year. Since the City's fiscal year begins on July 1st, the City must maintain an adequate cash balance in order to meet its expenditure obligations between July 1st and the commencement of the collection of property taxes in November. a. The City’s Municipal Code section 2.06.108 requires the City Manager to recommend a budget that results in a year-end General Fund unreserved fund balance of no less than 16.67% if estimated General Fund revenues. Bozeman’s adopted budget does not restrict the General Fund reserve and each year, the City’s budget process begins with zero-based budgeting. The intention of reserve as adopted by the City Commission is to ensure availability of funds and at the same time compliance with the City’s Code. At no time may a budget be adopted or amended in a manner that results in a year-end General Fund unreserved balance of less than five percent of estimated General Fund reserves. This limit does not apply in case of an emergency, pursuant to state law. Accrued employee payroll benefits represent a bona fide obligation of the City. The City will maintain sufficient reserves to meet its annual expenditure obligations. b. The City’s Municipal Code section 5.04 requires a minimum level of budgeted General Fund reserved fund balance by ordinance and in accordance with the GFOA (Government Finance Officers Association) recommended practice on appropriate levels of unreserved fund balance in the General Fund. This provision does not limit appropriations in case of emergency pursuant to state law. Currently, GFOA offers a general guideline of between 16% and 17%, but only after the GFOA best practice is met. This guidance is based on an analysis of types of risks the City is trying to manage. Accrued employee payroll benefits represent a bona fide obligation of the City, and therefore, the City will maintain sufficient General Fund undesignated reserves to meet its annual expenditure obligations. The City recognizes the need to maintain adequate equipment in order to carry out required public services. Equipment acquisition and replacement represent on-going costs of a relatively minor nature, as compared to major capital purchases. We plan for equipment replacement within our Capital Improvement Program. However, unforeseen equipment problems will arise. The reserve will provide resources for the immediate, unanticipated replacement of critical equipment. The City is subject to revenue shortfalls and unexpected expenditure demands during the fiscal year. An undesignated General Fund reserve will be maintained to be able to offset these revenue shortfalls or meet unexpected demands occurring during the year, without suddenly adjusting tax rates or reducing expenditures. Financial Reporting & Accounting 1. The City will manage and account for its financial activity in accordance with Generally Accepted Accounting Principles (GAAP), as set forth by the Governmental Accounting Standards Board (GASB). GASB is recognized as the authority with respect to governmental accounting. Managing the City's finances in accordance with GAAP and in accordance with the rules set forth by GASB provides Bozeman citizens assurance that their public funds are being accounted for in a proper manner. 190 2. The City will maintain its accounting records for general governmental operations on a modified accrual basis, with revenues recorded when available and measurable, and expenditures recorded when services or goods are received and liabilities incurred. Accounting records for proprietary fund types and similar trust funds will be maintained on an accrual basis, with all revenues recorded when earned and expenses recorded at the time liabilities are incurred, without regard to receipt or payment of cash. Adherence to this policy will enable the City to prepare its financial statements in accordance with GAAP as set forth by the GASB. 3. The City of Bozeman will prepare an Annual Comprehensive Financial Report (ACFR) in conformance with Generally Accepted Accounting Principles (GAAP). The report will be made available to the general public. The ACFR shall be prepared in accordance with the standards established by the GFOA for the Certificate of Achievement for Excellence in Financial Reporting Program The Certificate of Achievement represents a significant accomplishment for a government and its financial management. The program encourages governments to prepare and publish an easily readable and understandable comprehensive annual financial report covering all funds and financial transactions of the government during the year. The ACFR provides users with a wide variety of information useful in evaluating the financial condition of a government. The program also encourages continued improvement in the City's financial reporting practices. 4. The City will ensure the conduct of timely, effective, and annual audit coverage of all financial records in compliance the local, state, and federal law. Audits of the City's financial records provide the public assurance that its funds are being expended in accordance with Local, State, and Federal law and in accordance with GAAP. Audits also provide management and the Commission with suggestions for improvement in its financial operations from independent experts in the accounting field. 5. The City of Bozeman will maintain a policy of full and open public disclosure of all financial activity. Full and open public disclosure of all financial activity provides the public with assurance that its elected officials and administrators communicate fully all financial matters affecting the public. 6. The modified accrual basis of accounting and budgeting is used for the governmental funds. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related liability is incurred. Employee compensated absences and principal and interest on long‐term debt expenditures are recorded when due in the current period. The accrual basis of accounting is used for proprietary funds. Under this method, revenues are recorded when earned and expenses are recorded when the related liability is incurred. For budget preparation and presentation, the proprietary funds’ expenses are converted to expenditures and follow the same budget format as the government fund types. Capital outlays in the enterprise funds are presented as expenses for budget basis, but are recorded as assets along with associated depreciation expense on the GAAP basis. Debt service principal payments in the enterprise funds are accounted for as expenses for budget purposes, but are reported as reduction of long‐term debt liability on the GAAP basis. Recording capital outlays as expenditures and principal payments on long-term debt for budget purposes, presents a clearer picture of the City’s financial operations, is easier to administer for cash flow purposes, and is easier for the lay person to understand. 191 Appendix C: Long Range Financial Planning 5-year Financial Plans: Each year, the City also prepares and maintains financial plans for the current year and the ensuing 5 years for the following funds: Special Revenue Funds • Street Maintenance Fund • Arterial & Collector Fund • Tree Maintenance Fund • Parks & Trails District Fund Enterprise Funds • Water Fund • Wastewater Fund • Stormwater Fund These plans are developed as a part of the annual budget process and are based on current and future estimates of staffing levels, estimated increases in operating costs such as supplies, fuel, and chemicals, and capital plans. The plans project revenue requirements, expenditure levels, and estimated reserve levels for each of the five years. Special Revenue Funds STREET MAINTENANCE: The Street Maintenance long-term plan continues to show increases in assessment to meet the needs of the capital plan and growth. We are showing stabilization in rates but are having to dip below our desired reserve level unless we raise rates, lower the level of services or reduce capital costs. (2,000,000) ‐ 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 2021 Actual 2022 Approved 2023 Approved 2024 Projections 2025 Projections 2026 Projections 2027 Projections Street Maintenance Fund Projection Revenue Expenditures Fund Balance 192 ARTERIAL AND COLLECTOR The assessment is increasing in FY23 rate and need slight increases in the future to fund the capital program. This fund also relies on the gas tax remaining at current levels as well. PARKS & TRAILS DISTRICT FUND Parks & Trails District Fund plan as approved by the Commission is a five-year ramp up to Silver level of service. A major capital item was delayed to decrease the initial assessment. This year’s increase is higher to include the needed capital item. Going forward minor increase are needed to keep up with costs. ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 FY21 Actual FY22Approved FY23Approved ProjectedFY24 ProjectedFY25 ProjectedFY26 ProjectedFY27 Arterial & Collector Projection Total Estimated Revenues:Total Proposed Expenditures:Ending Fund Balance ‐ Projected ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 FY21 Actual FY22 Approved FY23 Approved Projected FY24 Projected FY25 Projected FY26 Projected FY27 Parks & Trails District Projection Total Estimated Revenues Total Proposed Expenditures Ending Fund Balance 193 TREE MAINTENANCE FUND The Tree maintenance fund needs to continue to build a fund balance to be able to address capital needs and emergency funds. Enterprise Funds WATER FUND Recently, the City had a rate study completed for the Water fund. Rates and reserve levels were designed to ensure proper revenue coverage and reserve amounts, including a drought reserve. ‐ 200,000 400,000 600,000 800,000 1,000,000 1,200,000 FY21 Actual FY22 Approved FY23 Approved Projected FY24 Projected FY25 Projected FY26 Projected FY27 Tree Maintenance Fund Projections Total Estimated Revenues:Total Proposed Expenditures:Ending Fund Balance ‐ Projected ‐ 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 FY21 Actual FY22 Approved FY23 Approved 2024 Projected 2025 Projected 2026 Projected 2027 Projected Water Fund Financial Trends Revenue Expenditures Fund Balance 194 WASTEWATER FUND Recently, the City had a rate study completed for the Wastewater fund. Rates and reserve levels were designed to ensure proper revenue coverage and reserve amounts. STORMWATER FUND Projected with 2% growth assumption and increases in rates are needed to further compensate in growth and higher construction costs to continue to maintain and replace infrastructure. ‐ 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 FY21 Actual FY22 Approved FY23 Approved 2024 Projections 2025 Projections 2026 Projections 2027 Projections Wastewater Financial Trends Revenue Expenditures Fund Balance ‐ 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 FY21 Actual FY22 Approved FY23 Approved Projected FY24 Projected FY25 Projected FY26 Projected FY27 Stormwater Fund Projections Revenue Expenditures Ending Fund Balance ‐ Projected 195 Appendix D: Glossary of Key Terms ACCRUAL BASIS - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. APPROPRIATION- Legal authorization granted by City Commission to make expenditures and incur obligations. ASSESSED VALUATION - A value that is established for real and personal property for use as a basis for levying property taxes. (For the City of Bozeman, the Montana Department of Revenue establishes Property values.) ASSET ‐ Resources owned or held by a government having monetary value. BALANCED BUDGET ‐ Refers to a government budget with revenues equal to expenditures. BOND - A written promise to pay a sum of money on a specific date at a specified interest rate. The most common types of bonds are general obligation, revenue, and special assessment district bonds. These are most frequently used for construction of large capital projects such as buildings, streets, and water and waste water lines. BOND RATING ‐ An evaluation of a bond issuer’s credit quality and perceived ability to pay the principal and interest on time and in full. BOND REFINANCING ‐ The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. BUDGET - Plan of financial operation, embodying an estimate of proposed expenditures for a given period (City of Bozeman’s budget is for a fiscal year July 1—June 30) and the proposed means of financing them. Upon approval by Commission, the appropriation ordinance is the legal basis for incurring expenditures. BUDGET AMENDMENT- A procedure to revise the appropriation ordinance through action by the City Commission. BUDGET CALENDAR - The schedule of key dates or milestones which the City follows in the preparation, adoption, and administration of the budget. BUDGET MESSAGE - The opening section of the budget which provides the City Commission and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and recommendations regarding the financial policy for the upcoming period. BUDGETARY BASIS ‐ This refers to the form of accounting utilized throughout the budget process. These generally take one of three forms: GAAP, Cash, and Modified Accrual. BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. CAPITAL BUDGET - The Capital Budget comprises the capital improvements that are funded in the current budget year. CAPITAL EXPENDITURE ‐ The item has a unit cost over $5,000, benefits future periods, has a normal useful life of 1 year or more, has an identity that does not change with use (i.e. retains its identity throughout its useful life), 196 and is identifiable and can be accounted for separately. Improvements to existing assets must add life and value to be included as a capital item. CAPITAL IMPROVEMENTS ‐ Expenditures related to the acquisition, expansion, or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure. CAPITAL IMPROVEMENTS PROGRAM (CIP) ‐ A plan for capital expenditures needed to maintain, replace, and expand the City’s heavy equipment and public infrastructure (for example streets, parks, buildings, etc.) The CIP projects these capital equipment and infrastructure needs for a set number of years (5 years for City of Bozeman’s Program) and is updated annually to reflect the latest priorities, cost estimates and changing financial estimates or strategies. The first year of the adopted CIP becomes the basis of the City’s capital budget. CAPITAL IMPROVEMENTS PROGRAM PLAN (CIPP) – This plan differentiates the financing of high-cost, long-lived physical improvements from low cost “consumable” equipment items contained in the operating budget. CIP items may be funded through debt financing or current revenues while operating budget items are annual or routine in nature and should only be financed from current revenues. Minor and major capital replacement and construction projects must be adopted in compliance with City Code section 5.07 where the City’s Capital Program is established. Construction projects and capital purchases of $10,000 or more will be included in the Capital Improvement Program Plan. CAPITAL OUTLAY - Items that cost more than $5,000 and have a useful life of one year or more. For budgeting purposes, capital outlays of less than $10,000 will be included in the regular operating budget. CAPITAL PROJECT - New facility, technology system, land or equipment acquisition, or improvements to existing facilities beyond routine maintenance. Capital projects are included in the CIPP and become fixed assets. Projects are categorized as either minor or major: MINOR CAPITAL PROJECTS or reoccurring capital projects primarily benefit current residents. MAJOR CAPITAL PROJECTS benefit future, as well as current residents and can represent large expenditures of a non-recurring nature which primarily benefit future residents. CASH BASIS ‐ A basis of accounting in which transactions are recognized only when cash is increased or decreased. CDBG ‐ Community Development Block Grant, a federally funded grant program for specific national objectives related to housing, infrastructure, and economic development. CONTINGENCY - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. CONTRACTED SERVICES - Expenditures for services performed by firms, individuals, not other city departments. DEBT LIMIT - The maximum amount of gross or net debt which is legally permitted. DEBT RATIO - Ratios which provide a method of assessing debt load and the ability to repay debt which plays a part in the determination of credit ratings. They are also used to evaluate the City’s debt position over time and against its own standards and policies. DEBT SERVICE - Payment of principal and interest related to long term loans or bonds. 197 DEBT SERVICE FUND - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. DEBT SERVICE FUND REQUIREMENT ‐ The amounts of revenue which must be provided for a Debt Service Fund so that all principal and interest payments can be made in full and on schedule. DEFICIT - The excess of an entity’s liabilities over its assets or the excess of expenditures over revenues during a single accounting period. DEPARTMENT- A major administrative division of the City which indicates overall management responsibility for an operation or a group of related operations within a functional area. DEPRECIATION - Expiration in the service life of fixed assets, attributable to wear and tear, deterioration, action of physical elements, inadequacy, and obsolescence. DESTINGUISHED BUDGET PRESENTATION AWARD ‐ A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. DIVISION ‐ A group of homogenous cost centers within a department. ENTERPRISE FUND ‐ A fund established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ESTIMATE ‐ The most recent prediction of current year revenue and expenditures. Estimates are based upon many months of actual expenditure and revenue information and are prepared to consider the impact of unanticipated costs or other economic changes. ESTIMATED REVENUE - The amount of projected revenue to be collected during the fiscal year. EXPENDITURES - Decreases in net financial resources. FIDUCIARY FUND – A Fiduciary Fund is used in governmental accounting to report on assets held in trust for others. FISCAL YEAR - The time period signifying the beginning and ending period for recording financial transactions. The City's fiscal year begins on July 1 and ends on June 30 of each year. FIXED ASSETS - Assets of long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. FTE ‐ See Full Time Equivalent. FULL FAITH AND CREDIT‐ A pledge of a government’s taxing power to repay debt obligations. FULL TIME EQUIVALENT Also referred to as FTE. The yearly personnel hours worked by a position divided by the total available work hours for a full year (2080). 198 FUND - An accounting entity with a self-balancing set of accounts which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. FUND BALANCE - The excess of assets over liabilities. The beginning fund balance is the residual funds brought forward from the previous fiscal year. Beginning in the FY23 Budget, unassigned Fund Balance and undesignated reserves are specifically called out. NON‐SPENDABLE FUND BALANCE - Amounts that are not in a spendable form (such as inventory) or are required to be maintained intact (such as the corpus of an endowment fund). RESTRICTED FUND BALANCE - Amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government) through constitutional provisions or by enabling legislation. COMMITTED FUND BALANCE - Amounts constrained to specific purposes by a government itself using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint. ASSIGNED FUND BALANCE - Amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. UNASSIGNED FUND BALANCE - Amounts that are available for any purpose; these amounts are reported only in the General Fund. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) – A collection of commonly followed accounting rules and standards for financial reporting. GENERAL FUND - The fund used to account for all of the City’s financial resources except those required to be accounted for in another fund. GENERAL OBLIGATION BONDS (G.O. Bonds) ‐ Bonds for the payment of which the full faith and credit of the issuing government are pledged. These bonds usually require voter approval and finance a variety of public projects such as roads, buildings, parks and improvements. GOAL ‐ A statement of broad direction, purpose or intent based on the needs of the community. GOVERNMENTAL FUNDS ‐ Funds generally used to account for tax-supported activities. Governmental funds include: general, special revenue, debt service, capital projects, and permanent funds. GOVERNEMENT FINANCE OFFICERS ASSOCIATION (GFOA) – Represents public finance officials through the United States and Canada who publish best practices in local government finance. GRANT - A contribution by one government unit or funding source to another. The contribution is usually made to aid in the support of a specified function (e.g. public safety or drug enforcement,) but is sometimes for general purposes. IMPROVEMENT DISTRICT ‐ Special assessment districts formed by property owners who desire and are willing to pay for mutually enjoyed improvements such as lighting or street maintenance. INFRASTRUCTURE ‐ Facilities that support the daily life and growth of the city, for example, streets, public buildings, wastewater treatment, parks. 199 INTERGOVERNMENT REVENUE ‐ Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. INTERNAL SERVICE FUND ‐ A fund used to account for the financing of goods or services provided by one department or agency to other departments on a cost-reimbursement basis. LEASE‐PURCHASE AGREEMENT ‐ Contractual agreements, which are termed “leases”, but which in substance, amount to purchase contracts for equipment and machinery. LEVY - (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government. LINE‐ITEM BUDGET - A budget that lists each expenditure category (salary, materials, telephone service, travel, etc.) separately, along with the dollar amount budgeted for each specific category. LONG‐TERM DEBT - Debt with a maturity of more than one year after the date of issuance. MANDATE ‐ Legislation passed by the state or federal government requiring action or provision of services and/or programs by the City. Examples include the Americans with Disabilities Act, which requires such actions as physical facility improvements and provision of specialized equipment for public recreation and transportation. MILL LEVY - Rate applied to Assessed Valuation to determine property taxes. A mill is 1/10th of a penny or $1.00 of tax for each $1,000 of assessed valuation. In Montana, there are three categories of Mills: NON‐VOTED (FLOATING) MILL – Annual mills capped by statewide law based in certified taxable values and inflation. PERMISSIVE MILL – Annual mills allowed by Montana state law to be levied for specific purposes to raise needed funds (Permissive medical levy and some school levies, for example) VOTED DOLLAR AMOUNT OR MILL – Taxpayer approved specific mills or mills calculated to meet voter approved specific dollars for activities OBJECT - As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are personnel services, contracted services, and supplies and materials. OBJECTIVE ‐ Desired outcome-oriented accomplishments that can be measured and achieved within a given time frame, and advances the activity or organization toward a corresponding goal. OPERATING BUDGET - The portion of the budget pertaining to daily operations that provides basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, and services. ORDINANCE ‐ A formal legislative enactment by the City Commission. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the City. OUTSTANDING BONDS ‐ Bonds not yet retired through principal payment. 200 OVERLAPPING DEBT - The City’s proportionate share of the debt of other local governmental units, which either overlap it or underlie it. The debt is generally apportioned based on relative assessed value PAYMENT IN LIEU OF TAXES ‐ Also referred to as PILT. Payments made in lieu of taxes from another government or entity. PERFORMANCE BUDGET ‐ A budget that focuses on departmental goals and objectives rather than line items, programs, or funds. Workload and unit cost data are collected in order to assess effectiveness and efficiency of services. PERSONNEL SERVICES - Items of expenditures in the operating budget for salaries and wages paid for services performed by City employees, as well as the fringe benefit costs. PROPERTY TAX - A levy upon each $100 of assessed valuation of real and personal property within the City of Bozeman. PROPRIETARY FUND- Funds that focus on the determination of operating income, changes in net position (or cost recovery) financial position, and cash flows. Proprietary funds include enterprise and internal service funds. RESOLUTION‐ A special or temporary order of a legislative body (City Commission) requiring less legal formality than an ordinance or statute. RESERVE (UNDESIGNATED) – Funds to be used for undesignated, unexpected expenses. Beginning in the FY23 budget, unassigned fund balance and undesignated reserves are specifically called out. RESOURCES ‐ Total amounts available for appropriation including estimated revenues, fund transfers, and beginning fund balances. REVENUE ‐ Funds that the government receives as income. It includes items such as tax payments, fees for specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. REVENUE BONDS - Bonds sold for constructing a project that will produce revenue for the government. That revenue is pledged to pay the principal and interest of the bond. RISK MANAGEMENT - An organized attempt to protect a government’s assets against accidental loss in the most economical method. SPECIAL IMPROVEMENT DISTRICT (SID) ‐ An area defined and designated for improvements, often financed with bond proceeds that specifically benefit the property owners within the area of the district. Debt is repaid through annual assessments to property owners. SPECIAL REVENUE FUND ‐ A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or of major capital projects) that are legally restricted to expenditure for specified purposes. STATE SHARED REVENUE ‐ Revenues levied and collected by the state but shared with local governments as determined by state government. Entitlement funds received by the City form the state of Montana is the largest State Shared Revenue. 201 TAXES - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not refer to specific charges made against particular property for current or permanent benefits, such as special assessments. TIF‐ Tax Increment Financing. A method of using incremental increases in property tax values to fund the improvements or efforts of a designated area. TRANSFERS IN/OUT- Amounts transferred from one fund to another to assist in financing the services from the recipient fund. UNDESIGNATED RESERVE – The portion of a fund’s balance that is set aside for non-specific purposes to address unforeseen expenses within the budget year and is available for general appropriation. UNRESERVED FUND BALANCE ‐ The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. USER CHARGES OR FEES ‐ The payment of a fee for direct receipt of a public service by the party benefiting from the service. WORKING CAPITAL ‐ The different between current assets and current liabilities. WORKLOAD INDICATOR ‐ A unit of work to be done (e.g. number of permit applications received for the number of burglaries to be investigated.) WRF ‐ Water Reclamation Facility; commonly referred to in the past as a Wastewater Treatment Plant. 202 APPENDIX E: CITATIONS Statistics, U. B. (2022). Economic New Release - Consumer Price Index Summary April 2022. Washington, D.C.: U.S. Bureau of Labor and Statistics . 203