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HomeMy WebLinkAboutFiscal Year 2014 Approved Budget, City of Bozeman Approved Budget For Fiscal Year 2014 7/1/2013  City of Bozeman, Montana                   CITY OF BOZEMAN, MONTANA    FISCAL YEAR 2013‐2014    APPROVED OPERATING AND  CAPITAL IMPROVEMENT BUDGET    CITY COMMISSION  Sean Becker— Mayor  Jeff Krauss— Deputy Mayor  Cynthia Andrus—Commissioner  Chris Mehl—Commissioner  Carson Taylor—Commissioner    CITY MANAGER  Chris Kukulski ‐ City Manager    CITY STAFF  Anna Rosenberry, CPA—Administrative Services Director  Stacy Ulmen—City Clerk City of Bozeman 3 FY14 Approved Budget CITIZEN REVIEW AND PARTICIPATION ______________________________________________________________________________________________    The City encourages open and transparent government—and offers multiple ways to access this  document in an effort to better inform city residents and property owners.      This document is available on the City of Bozeman’s website at www.bozeman.net, and     It is also available for review in the office of the Clerk of Commission of the City of  Bozeman during regular business hours (8 a.m. to 5 p.m. Monday through Friday) at 121 N.  Rouse, Bozeman, Montana, and     It is available for review at the Bozeman Public Library in hard‐copy form or via a library  computer, and     Copies may be purchased from the Finance Department, 121 N. Rouse, Bozeman, Montana  for $50.    The public is strongly encouraged to attend all work sessions and public hearings held prior to final  adoption of the budget.       Notices for these meetings are published in the legal advertisements of the Bozeman Daily  Chronicle newspaper, and      Notices are also posted on the City’s website at www.bozeman.net.     Public Meetings of the City Commission are broadcast live on local‐cable Channel 20.   Meetings are also re‐broadcast throughout the week.    City of Bozeman 4 FY14 Approved Budget DISTINGUISHED BUDGET PRESENTATION AWARD ______________________________________________________________________ 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, 2012.  The City has received this award for each budget it has prepared in the past 22  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.     This award is valid for a period of one year only.  We believe our current budget continues to conform to  program requirements, and we are submitting it to GFOA to determine its eligibility for another award.    City of Bozeman 5 FY14 Approved Budget Contents CITIZEN REVIEW & PARTICIPATION       4  DISTINGUISHED BUDGET PRESENTATION AWARD     5  CITY MANAGER’S BUDGET MESSAGE       9  COMMUNITY, DEMOGRAPHIC, & STATISTICAL INFORMATION    21  POPULATION          22  CORE VALUES          25  VISION, MISSION, AND GOALS        26  ADOPTED WORK PLAN FOR 2013‐2014       27  PLANNING PROCESSES         28  FINANCIAL POLICIES         29  BUDGET DEVELOPMENT & ADMINISTRATION      29  REVENUE COLLECTION         30  EXPENDITURES AND PAYMENTS        31  DEBT ADMINISTRATION         33  RESERVES AND FUND BALANCES       34  FINANCIAL REPORTING & ACCOUNTING       35  FINANCIAL STRUCTURE         37  THE BUDGET PROCESS         41  CITY ORGANIZATIONAL CHART        46  FINANCIAL SUMMARY         47  CHANGES IN FUND BALANCE/WORKING CAPITAL     48  MILL LEVIES & MILL VALUES        50  APPROPRIATIONS BY TYPE        51  APPROPRIATIONS BY FUND        52  REVENUES BY SOURCE         53  LEGAL DEBT LIMIT & BOND RATINGS       54  REVENUE DETAILS – FY14        55  City of Bozeman 6 FY14 Approved Budget REVENUE TRENDS & ANALYSIS        57  EXPENDITURE DETAILS – FY14        62  EXPENDITURE TRENDS & ANALYSIS       64  FUND BALANCES/WORKING CAPITAL TRENDS & ANALYSIS    69  REVENUE & EXPENDITURE DETAILS FOR EACH FUND     73  LOCAL ECONOMIC OUTLOOK & CITY LONG RANGE FINANCIAL PLANS   89  CITY COMMISSION         91  CITY MANAGER          94  MUNICIPAL COURT         98  CITY ATTORNEY          102  ADMINISTRATIVE SERVICES        105  COMMUNITY DEVELOPMENT        108  FACILITIES MANAGEMENT        113  INFORMATION TECHNOLOGY        116  POLICE           119  FIRE           125  BUILDING INSPECTION         130  PARKING          133  PUBLIC SERVICES ADMINISTRATION       136  STREETS          143  STORMWATER          148  WATER TREATMENT PLANT        151  WATER  OPERATIONS         155  WASTEWATER OPERATIONS        159  WATER RECLAMATION FACILITY (WASTEWATER PLANT)     163  SOLID WASTE COLLECTION        167  SOLID WASTE RECYCLING        170  VEHICLE MAINTENANCE         173  City of Bozeman 7 FY14 Approved Budget CEMETERY          176  PARKS           180  FORESTRY          185  LIBRARY          189  RECREATION          192  COMMUNITY SERVICES         196  NON‐DEPARTMENTAL         201  GENERAL OBLIGATION (G.O.) BONDS DEBT SERVICE     204  SPECIAL IMPROVEMENT DISTRICT (SID) REVOLVING FUND    207  SPECIAL DISTRICT DEBT         210  APPENDIX          213  CAPITAL EXPENDITURES SUMMARY       214  WATER & WASTEWATER RATE INCREASES      216  US CONSUMER PRICE INDEX        217  LIBRARY G.O. BOND #1 SCHEDULE       218  LIBRARY G.O. BOND #2 SCHEDULE       219  TRANSPORTATION G.O. BOND SCHEDULE      220  REFERENCE TABLE         221  STAFFING SUMMARY         223  GLOSSARY OF KEY TERMS        224  City of Bozeman 8 FY14 Approved Budget      CITY MANAGER’S BUDGET MESSAGE ___________________________________________________________ July 1, 2013 Bozeman City Commission: I am pleased to present the Approved Budget for Fiscal Year 2013-2014 (FY14). This past year has seen significant leadership and organizational change for the City. In a time of consistency among our elected leaders on the Commission, our staff has added many new faces in key management roles:  Director of Parks & Recreation  Director of Public Works  Community Development Director  Information Technology Manager  Human Resources Manager  Water Reclamation Facility Superintendent  Development Review Manager We are excited about the talented people we’ve been able to recruit. With such a significant number of new faces on our team in the past year, our strategy to move forward includes: 1. Taking advantage of opportunities to better organize departments and divisions across the various functions of services we provide; and, 2. Improving On-Boarding for new Directors and Managers; and, 3. Taking time to develop the Executive Team (City Manager, Assistant City Manager & Directors); and, 4. Focusing efforts on training supervisors, many of whom haven’t supervised before or haven’t held a supervisory role at the City of Bozeman. Commission Goals and the Approved Budget The City Commission recently updated its priorities for the coming months. Below we have described the priorities and how this Approved Budget addresses each item:  2013 – 2014 Adopted Priorities 1. Diversify the local economy and support the creation and expansion of mid to high paying jobs. Approved Budget: The Budget includes over $400,000 for economic development efforts, including an additional staff person and funds for marketing. 2. Implement the 2012 Trails, Open Space, & Parks (TOP) bond to expand the capacity of our parks, trails and open spaces. Approved Budget: We have budgeted for spending $5 Million from the new Park Bond Construction Fund. It is anticipated that these General Obligation Bonds will be sold in the summer of 2013, City of Bozeman 9 FY14 Approved Budget      with funds available for park-land and trail purchase immediately afterwards. If the bonds are sold prior to August, the first tax levy will occur this fall, with an estimated 4.12 mill increase for Park Bond Debt Service. 3. Implement reform of the community development system with an enhanced focus on customer service. Approved Budget: The coming year will see the Building Inspection, Development Review, and Long Range Planning divisions working together under the Department of Community Development. Software improvements to our SunGard software system are expected to improve customer service across these divisions. 4. Enhance Downtown Development Opportunities. Approved Budget: The Budget includes the annual funding for the Downtown Tax Increment Financing District and Business Improvement District (BID). This year, the BID’s annual assessments are scheduled to increase from $114,000 to $120,000 for the year. This increase was approved a number of years ago, when the BID was re-certified. 5. Complete the Integrated Water Resource Plan and develop solutions to achieve long term water sustainability. Approved Budget: A new Water Conservation Specialist position is approved within the Water Fund. It is anticipated that this individual will greatly assist in furthering efforts towards water resource sustainability. In addition, the second phase of our fixed-based water meter-reading system is budgeted. This system will enable the City and, eventually, our water customers to access water consumption information for each water meter on a daily basis. 6. Implement financial plans and asset management systems to properly maintain and replace the City’s infrastructure and facilities. Approved Budget: This budget includes amounts to significantly improve the extension and use of our asset-management software (Cityworks) and for more specialized pavement and curb management tools.  The Water & Wastewater budgets include approximately $1 Million each for replacement of aging pipes.  The Water Treatment Plant replacement and expansion project will wrap-up construction this winter. (This project was fully budgeted in previous years; the final months of payments will be made using carry-over capital budget authority. No additional construction expenditures are included in this FY14 budget).  Curb Replacements are planned along South Willson (Cleveland – Koch), timed with the street mill and overlay.  Street Reconstruction is scheduled on a segment of Story Street.  Street Mill and Overlay projects are planned on: Ferguson Avenue, Technology Boulevard, North 21st Street, South 20th Street, and South Willson (above.)  Stormwater crews will continue televising our stormwater system this summer with the first Stormwater Operations crew dedicated to collecting this critical system condition information. Mapping efforts will also continue through our G.I.S technicians & interns. 7. Complete design of the Police Station & Municipal Court and educate the public on the necessity for, and passage of, a bond measure. Approved Budget: A $1 Million expenditure of General Fund money is budgeted to acquire land for a Police & Municipal Court Facility. 8. Assist Gallatin College and secure regional funding. Approved Budget: The budget includes 1.5 mills of property tax revenue, estimated to be $127,500, in support of Gallatin College programs. 9. Continue implementation of the Climate Action Plans City of Bozeman 10 FY14 Approved Budget      Approved Budget: The Wastewater Fund includes $50,000 expenditure for the engineering work to move forward with methane capture/co-generation at the Water Reclamation Facility. The Water Fund includes $50,000 for the development of an Alternative Energy Plan. Further, the Commission approved $40,000 for a part-time (0.5 FTE) position or the equivalent in contracted services. 10. Determine the future of Bogert Pool and next steps for Aquatics & Recreation Approved Budget: The budget includes $25,000 for repairs to the ailing gutter system on the Bogert Pool. Seen as next steps are the $325,000 to design and install a Splash Park feature at another park in town, and $125,000 to begin design of another aquatics facility for the City. 11. Consider a Demolition by Neglect ordinance Approved Budget: No budget implications at this time. 12. Develop a permanent plan for the Story Mansion Recommended Budget: The budget does not include any planned revenues for the sale of the Mansion. It does include money in the Parks budget for the continued maintenance of the Story Mansion Park. In late August or September, the Commission will review all requests for proposals received to purchase or obtain by gift the Story Mansion. Significant changes during the past 12 months Increased Building Permit Activities. Our Building Inspection division has seen strong permit issuance over the past 12 months. While never completely stopping, building construction significantly slowed during the recession. For the current fiscal year to date (July-April), the total value of Building Permits for New Construction is 160% of the previous year. Remodel and addition activity also continues to be strong. As vacant, buildable lots are consumed, we expect to see increased planning and subdivision activity. This economic activity in the development and building sector can be seen all over town. The effects of construction projects flow from the Community Development, Engineering, and Building Inspection divisions to our Water/Sewer Operations crews (water and sewer service lines), GIS Divisions, Street Maintenance crews, Solid Waste division, Utility Clerks, etc, as we bring these new properties on-line with City services. However, the implications for property tax revenues will likely not be felt much during FY14 due to the State’s system of property appraisal. Voter Approval of the Trails, Open Space, and Parks (TOP) Bond $15 Million. In November 2012, the voters approved the issuance of $15 Million in General Obligation Bonds for the purpose of funding trail, open space, and park acquisitions. An advisory board has been formed. We anticipate the issuance of a portion of the bonds this summer, so that land purchases can begin as early as this fall. Depending on the exact timing of the bond sale, we may be levying taxes for our first debt payment this fall. Our estimated property tax amounts in this Budget include a debt service payment estimate and a 4.12 mill tax increase. State Pension Law Changes. Significant changes were made in Helena this spring that have increased the required Employer contribution to the Montana Public Employees Retirement System (PERS). Effective July 1, 2013, according to House Bill 454, the City’s City of Bozeman 11 FY14 Approved Budget      share of pension contributions will increase by 1.27% points, plus an addition 0.1% each year for the next 10 years. With our current contributions of 6.8%, the new rate will be 8.07% of compensation. This is a 19% increase in the amount of pension contribution required from the employer and is expected to cost the General Fund an additional $60,000 this coming year, and the City as a whole approximately $150,000 this coming year. State Entitlement Share No-Longer Frozen: Having been frozen for the past two years under laws of the 2011 Legislature, FY14 will finally see an increase in amounts reimbursed back to the City by the State. Having foregone approximately $150,000 each year for the past two years, it is good news that these moneys will begin to grow again. For FY14, the share will see a 3.5% increase, resulting in $120,000 additional dollars for the General Fund. MMIA Declaratory Action: In December 2009, the Montana Supreme Court ruled against the City in our appeal of Delaney v. City of Bozeman. At issue was the City’s purchase of the Mandeville Farm property in 2003. Delaney was awarded $3 Million. The City and Montana Municipal Interlocal Authority (MMIA) sought judicial determination on the amounts owed by each party. In April 2012, a District Court in Helena determined that the City owed the full amount. The City filed an appeal with the Montana Supreme Court. Prior to a determination by the Court, the City and MMIA settled the case. Under the terms of the settlement, the City is to pay the MMIA a total of $2 Million. FY14 marks the second payment of approximately $700,000. Staffing Levels and Changes General Fund Positions Approved FY14 staffing for the General Fund includes adding the following positions. Recommended Staffing Changes FY14: General Fund Full-Time Equivalent Positions Battalion Chiefs 2.0 FTE Park & Trail Bond Project Coordinator 1.0 City Manager’s Office Support Position 1.0 Economic Development Specialist 1.0 Library - 12hrs of Librarian I 0.3 Library - Computer Training Center/Job Training 0.5 Library - Sunday Summers 0.25 Community Climate Action Plan 0.5 Net Change 6.55 FTE Public Safety Positions (Police & Fire): Prior to the recession, in November 2007, local voters approved increasing our tax levy to add staff to both the Police and Fire Departments. We have budgeted for, and continue to strive to fill all of the authorized City of Bozeman 12 FY14 Approved Budget      positions in FY14. The levy also approved funding three Battalion Chief Positions within the Fire Department, as a result of adding a third fire station to the City. In FY13, after operating with three stations for over three years, funding was approved to add one Battalion Chief to start in April 2013. We are now recommending that the remaining Battalion Chief positions be filled. The Approved Budget brings two of these positions on-board on July 1, 2013. Enterprise Fund Positions The following positions were approved and will be added in our Streets, Water, Sewer, Solid Waste and Stormwater Funds. Recommended Staffing Changes FY14: Enterprise & Special Revenue Funds Full-Time Equivalent Positions Streets/Signs & Signals (50/50) 1.0 FTE WRF Seasonal Dredge Operator 0.6 WRF Seasonal Groundskeeper 0.5 Water Treatment Plant - Temporary Hires for startup (2FTE for 3 mos) 0.5 Water Conservation Specialist 1.0 Public Works Technician (WRF/Stormwater/Landfill) 1.0 Wastewater Operations Worker 1.0 Net Change 5.6 FTE The General Fund: The City’s General Fund supports the majority of administration, public safety and public welfare operations. It’s most significant source of revenue comes from local property taxes. As a result, the General Fund’s operating budget and fund balance are critically important to the financial health of the city. This year’s General Fund budget totals $27 Million in expenditures, in the following areas: Department General Fund Amount Commission $ 234,023 City Manager 642,831 Courts 666,599 Attorney 863,847 Admin Svcs (Fin/IT/HR) 1,975,024 Facilities 1,195,353 Police 8,841,806 Fire 5,301,336 Public Services/Streets 328,909 Cemetery 387,968 City of Bozeman 13 FY14 Approved Budget      Parks 1,323,533 Library 1,539,101 Recreation 1,714,848 Economic Development 401,212 Sustainability 162,176 Other 1,277,982 TOTAL Expenditures $26,856,548 As shown in the above graph, Police and Fire services combined comprise 45% ($12.2 Million) of the General Fund’s spending. The next largest departments are grouped together, each spending roughly $1.0 - $2.0 Million and comprising 4-7% of the budget: Administrative Services, Recreation, Library, Parks, and Facilities Maintenance. Nine other departments comprise the balance of General Fund Expenditures. General Fund Unreserved Fund Balance: The City’s charter requires an established minimum level of General Fund Unreserved Fund Balance, in accordance with the Government Finance Officers’ Association (GFOA) Best Practices. GFOA’s Best Practice City of Bozeman 14 FY14 Approved Budget      Recommendation was adopted and our required minimum reserve balance is 16 2/3% of budgeted revenues. As discussed in more detail on page 70, this budget meets the required minimum reserve of approximately $4,100,000 at the end of Fiscal Year 2014. Additional Debt: As discussed previously, the voters approved the issuance of up to $15 Million in General Obligation bonds for the purposes of parks, trails, and open space projects. We expect to issue approximately $5 Million of that debt in the early part of FY14. Mill Levy Comparisons Given the City’s measures to return budget savings to the taxpayers, our levy remains 7th for comparable communities in our state. The table below shows the city tax levy for a number of communities in Montana. City 2010 Census Populations FY2013 MillsLevy RankAs a % of Bozeman Levy Havre 9,310 255.78 1 153% Missoula 66,788 240.90 2 144% Livingston 7,044 219.41 3 132% Great Falls 58,505 193.57 4 116% Kalispell 19,927 187.40 5 112% Billings 104,170 174.58 6 105% Bozeman 37,280 166.75 7 100% Belgrade 7,389 158.54 8 95% Helena 28,190 157.01 9 94% Whitefish* 6,357 120.40 10 72% West Yellowstone* 1,271 89.45 11 54% West Yellowstone and Whitefish both utilize Local Option Resort Taxes as an alternative or supplement to property taxes, which the City of Bozeman is currently prohibited from by state law. Residential City Property Taxes for FY12, FY13, and FY14 In November 2012, the voters approved this issuance of up to $15 Million in General Obligation Bonds under for the purpose of expanding, creating new, and improving existing parks, trails, athletic fields and natural areas. At the time of the vote, we estimated that a $15 Million bond will cost the typical household less than $45/year. Issuing $5 Million of that debt this summer would result in an estimated tax increase of 4.12 mills, or $15.30 to the median residence. In 2007, at the time city voters approved the increase in tax levies for Police & Fire positions, the City’s tax levy was 154.18 mills. Adding the approved levies, which were to gradually increase to a total of 30 mills by FY11, would leave taxpayers with an estimated mill levy of 184 mills. The City’s total tax levy has never reached this level, and has been City of Bozeman 15 FY14 Approved Budget      substantially lower than the maximum allowed by law, due to the following items:  The City did not immediately utilize the full amount of the 12 mill Fire Department staffing increase due to award of a $948,825 SAFER Grant; that levy will increase to its maximum level in FY13, upon full expiration of the 4-year grant.  For FY11, we reduced the adopted levy for the FY11 SAFER Grant and Battalion Chief positions, 911 related mills, and an additional $578,990 (7.16 mills.) This resulted in a tax levy of 168.75 mills, over 29 mills ($2.3 million) lower than our statutory limit at that time.  For FY12, we reduced the adopted levy for the FY12 SAFER Grant and Battalion Chief positions, 911 related mills, and an additional $684,976 (8.34 mills.) This resulting tax levy of 166.75 mills was 29.87 mills ($2.5 Million) lower than our statutory limit at that time.  For FY13, we reducing the levy for the FY12 Police Vacancy Savings & FY13 Fire Vacancy Savings (estimated to be $578,525) and approximately $1,263,330 in General Fund revenue reduction. For FY14, we are estimating that a tax levy of 4.12 mills may be needed to begin debt payments on $5 Million of the voter approved TOP bonds. This levy amount will depend on the timing and pricing of a summer bond sale. In total, the Commission approved a budget that would increase the tax levy to a total of 178.89 mills. Assessed Market Value FY12 Taxable Value FY12 City Tax Levy = 166.75 mill FY13 Taxable Value FY13 City Tax Levy = 166.75 mills FY14 Estimated Taxable Value FY14 Estimated City Tax Levy = 178.89 mills Median Home ~ $133,380 $3,761 $627 $3,761 $627 $3,761 $672 $150,000 $4,230 $705 $4,230 $705 $4,230 $756 $200,000 $5,640 $940 $5,640 $940 $5,640 $1,008 *Restated for FY11-FY13 for newly reported “Median Home” value. The median home “assessed market value” represents the value on the tax roll for a home within the Bozeman city limits. This is the value of the property after the “homestead exemption” is applied. Median simply means that half of the homes in the city have a higher value and half have a lower value. General Taxes - Cost per Mill For FY12, the value of one mill increased 2.1% to $82,062. We estimated a similar 2.1% increase for FY13. Actual taxable values, upon certification in August, showed a 1.4% increase over the previous year. For FY14, due to continued strong building permit issuance, we are estimating a 2.0% increase in taxable values. Taxable values for the City have had an average increase of 3.9% per year for the past 5 years. City of Bozeman 16 FY14 Approved Budget      City residents living in the median residential home will pay approx $3.71 for each mill the city levies. In FY14, that is estimated to total $672 in annual property taxes on the median home. This is an increase of $45 over last year, and is estimated to be $89.04 (24 mills) lower than our statutory maximum tax rate. Citywide Street and Tree Maintenance Assessments City property owners pay annual street and tree assessments based on the square footage of the lot they own. These assessments are the major funding for Street Maintenance and Forestry Divisions. With the Commission’s focused goal of addressing deferred maintenance, we have been undertaking a 3 year increase to the Street Maintenance Assessment. The recommended budget is based on a 6.9% increase in the Street assessment, resulting in an annual assessment of $126.30 for the average sized lot. This increase is a result of the following:  Continued increase to Curb Replacement Fund (2% increase to 8%, ~$54,000 annual increase)  Increase to a Street Reconstruction Reserve (3% increase to 15%, ~$75,000 annual increase)  Increase in Other Operating needs. (1.9%, ~$50,000 annual increase) The Commission approved no increase to the Tree Maintenance Assessment, therefore maintaining an annual assessment of $16.86 for the average sized city lot. Combined, the annual increase in special assessments over the previous year is $7.85 for owners of an averaged sized lot in the city. Lot Size FY12 Approved 18% Streets & 0% Trees FY13 Approved 8.7% Streets & 0% Trees FY14 Approved 6.9% Streets & 0% Trees Small= 5,000 sq ft. Streets - $69.76 Streets - $75.82 Streets - $81.07 Trees - $11.24 Trees - $11.24 Trees - $11.24 Average = 7,500 sq ft. Streets - $104.67 Streets - $113.78 Streets - $121.63 Trees - $16.86 Trees - $16.86 Trees - $16.86 Large = 10,000 sq ft. Streets - $139.56 Streets - $151.70 Streets - $162.17 Trees - $22.50 Trees - $22.50 Trees - $22.50 Water, Sewer, and Stormwater Utility Rates City property owners are by and large required to utilize the City’s water and sewer treatment systems. The adopted facility plans outline large capital projects will need to be funded in the coming years. This past spring, with the near completion of the Water Treatment Plant construction, we updated our 5 year study of both Water and Sewer Rates. We presented this detailed analysis to the Commission during the spring for decision making on rate changes effective City of Bozeman 17 FY14 Approved Budget      September 1, 2013. As with the street system, we have developed a recommendation that aggressively addresses the issue of deferred pipe maintenance. Our recommendation also includes adding staff positions that were deferred when building activity slowed down. The Stormwater rates were instituted in FY13, with a 4% increase already adopted for FY14. It is anticipated that FY15 will see a much revised fee structure for Storm Water services, with fees based on a more equitable approach than the current fee based on your water meter size. For FY14, a residential customer utilizing 10 hundred cubic feet (HCF) of water each month will see an estimated combined monthly increase for these services of $1.32/month, or $15.84 per year, and will aggressively address the system’s deferred pipe maintenance. Because of our inclined-block rate schedules for water services, the increase that residents experience will relate to their individual patterns of water usage (peaks, etc.) Average Residential Customer Adopted FY12 Monthly Bill 4.5% Increase Water 6% Increase Sewer Adopted FY13 Monthly Bill 4.5% Increase Water 6% Increase Sewer Approved FY14 Monthly Bill 0% Increase Water 3% Increase Sewer 4% Incr Storm Water Water $38.43 per month $40.15 per month $40.15 per month Sewer $41.55 per month $44.04 per month $45.36 per month Stormwater -none- $ 1.67 per month $ 1.75 per month Total $79.98 per month $85.86 per month $87.26 per month Capital Improvement Impact on Operating Budget The City annually prepares a Five Year Capital Improvement Plan (CIP); most recently adopted for FY14-FY18 this past winter. The items that are scheduled in that plan each spring become the starting point for budget requests at budget development time. This year, capital expenditures total over $12 Million. These purchases will have varying effects on our operations this year and into the future. See the Appendix for a listing of Capital Improvement items. Capital Item Budget Amount Impact on Operating Budget PT01: Park & Trail Bond Projects $5,000,000 Annual Operating & Maintenance: These costs are not funded by the bond issue. Depending on exactly what is purchased, operating costs could vary widely. This will need to be analyzed with each project purchased. At budget development time there are no specific projects proposed for funding. Certain acquisitions could add costs to the Parks department budget for maintenance, or to the Recreation department budget for operations. GF050: Police $1,000,000Annual Operating & Maintenance Costs: Not City of Bozeman 18 FY14 Approved Budget      Station/Court Facility – Land & Site Work estimated at this time. Currently, the City pays facility costs to the County for our square footage at the Law & Justice Center. We anticipate asking voters to approve an operating levy, if necessary, when approving a construction bond. W04- Water Pipe Replacement $974,165 Annual Operating & Maintenance Costs: Pipe replacements generally decrease the maintenance effort required. Current cost estimate of $12,500 per water main mile maintained annually. WW-08- Wastewater Pipe Replacement $1,003,150Annual Operating & Maintenance Costs: Pipe replacements generally decrease the maintenance effort required. Current cost estimate of $12,500 per wastewater main mile maintained annually. Design, Engineering & Construction of a Splash Park (location: To Be Determined) $325,000 Annual Operating & Maintenance Costs: This project is expected to add costs to the Parks department budget for water and chemicals, and additional clean up of the area in the summer months. Splash Parks do not require lifeguards, so additional staff is not planned. New Pool Design (Portion, remained to be budgeted next year) $125,000Annual Operating & Maintenance Costs: Not estimated at this time. Depending on the design and size of the pool, operating costs will vary widely. We anticipate asking voters to approve an operating levy, if necessary, when approving a construction bond. CR02 – South Willson Curbs (Cleveland to Koch) $350,000 Annual Operating & Maintenance Costs: Repair of these failing curbs is expected to decrease the costs of cleaning and maintaining this street, and improve storm water services. REC04 – Story Mill Street Reconstruction $400,000Annual Operating & Maintenance Costs: Repair of this failing street is expected to decrease the costs of cleaning and maintaining it. It is expected that a share of the project costs will be funded from the Street Reconstruction program, and a share from local property tax assessments (Special Improvement District). We intend to utilize our Special Improvement District Revolving Fund to provide the district with loan funding. Gas Tax – Street Mill & Overlays $330,000 Annual Street Maintenance Program: This maintenance program provides the necessary improvements that prevent the need for expensive reconstructions of streets. Keeping the street’s top surface in good condition prevents degradation of the structural base of the roadway. Projects are planned for: 1. Ferguson Avenue (Huffine – Baxter) 2. Technology Boulevard (Research – College Ave) 3. North 21st Street (Beall – Durston) 4. South 20th Street (Koch – Babcock) City of Bozeman 19 FY14 Approved Budget      5. South Willson (Cleveland – Koch) In Conclusion This past year has brought many changing faces to our team of public servants. We strive to provide excellent services to the citizens of Bozeman and to make creative changes in order to improve how we operate. We believe the City of Bozeman, both our community and our organization, have many exciting opportunities in the coming year. Respectfully, Chris Kukulski, City Manager Anna Rosenberry, Administrative Services Director   City of Bozeman 20 FY14 Approved Budget      COMMUNITY, DEMOGRAPHIC, AND STATISTICAL INFORMATION ___________________________________________________________ The City of Bozeman is located on the eastern slope of the Rocky Mountains and is the county seat of Gallatin  County, Montana.  Gallatin County encompasses over 2,500 square miles, bordering Yellowstone National Park to  its south.  The City encompasses an area over 18 square miles with its next‐closest municipality being the City of  Belgrade, approximately 7 miles from our outermost boundary.  Bozeman is located 143 miles west of Billings and  200 miles east of Missoula.   Bozeman is the fifth largest city in the state and is the principal city of the  Bozeman micropolitan area, which consists of all of Gallatin County.  The City  is named after John M. Bozeman, founder of the Bozeman Trail. Located in  the fastest‐growing county in the state, Bozeman was elected an All‐ American City in 2001 by the National Civic League.  Bozeman residents are  known as Bozeman‐ites.   Bozeman is home to Montana State University ‐ Bozeman and the Fighting  Bobcats. The local newspaper is the Bozeman Daily Chronicle, and the City is  served by Bozeman Yellowstone International Airport at Gallatin Field.   Below are a number of US Census Bureau facts for the City of Bozeman and  the State of Montana.    People QuickFacts Source: US Census Bureau BozemanMontana Bozeman as % of Montana Data Population: 2011 estimate 38,025 997,667 3.8% Population: 2010 (April 1) estimates base 37,285989,417 3.8% Population: Percent change 4/01/10 to 7/01/11 2.0%0.8% 250% Population: 2010 census 37,280989,415 3.8% Persons under 5 years old: % 2010 5.5%6.3% 87.3% Persons under 18 years old: % 2010 15.7%22.6% 69.5% Persons 65 years old and over: % 2010 8.1%14.8% 54.7% Female persons: % 2010 47.4%49.8% 95.2% White persons: % 2010 (a) 93.6%89.4% 104.7% Black persons: % 2010 (a) 0.5%0.4% 125.0% American Indian and Alaska Native persons: % 2010 1.1%6.3% 17.5% Asian persons: % 2010 (a) 1.9%0.6% 316.7% Native Hawaiian and Other Pacific Islander: % 2010 0.1%0.1% 100.0% Persons reporting two or more races: % 2010 2.1%2.5% 84.0% Persons of Hispanic or Latino origin: % 2010 (b) 2.9%2.9% 100.0% Living in same house 1 year and over: % 2007-2011 60.9%83.7% 72.8% Foreign born persons: % 2007-2011 4.0%2.0% 200.0% Language other than English spoken at home: % age 5+ 2007-2011 5.8%4.6% 126.0% High school graduates: % age 25+ 2007-2011 97.1%91.4% 106.2% City of Bozeman 21 FY14 Approved Budget      Bachelor's degree or higher: % age 25+ 2007-2011 52.3%28.2% 185.5% Mean travel time to work (min): workers age 16+ 2007- 2011 14.4 17.9 80.4%   Population:  Bozeman’s population has been growing steadily since 2000.  The rate of population  increase peaked in 2006 at an estimated 5.7% annual growth.  The official 2010 Census puts Bozeman’s  population count below the Census estimates of 2007, 2008, 2009, an indication of how difficult it can  be to estimate the population changes of relatively fast‐growing communities.    A total citizenry of  37,280 for 2010 indicates a total 32.8% increase since the year 2000.   Source:  US Census Bureau   Year Actual*/ Estimated Population Bozeman's Estimated Annual % Change in Population Accumulated % Growth Since 2000 2000* 28,083 n/a - 2001 28,917 3.0%3.0% 2002 30,018 3.8%6.9% 2003 31,545 5.1%12.3% 2004 33,269 5.5%18.5% 2005 34,698 4.3%23.6% 2006 36,668 5.7%30.6% 2007 37,643 2.7%34.0% 2008 39,004 3.6%38.9% 2009 39,282 0.7%39.9% 2010* 37,280 -5.1%32.8% 2011 38,025 2.0%35.4%         City of Bozeman 22 FY14 Approved Budget      The US Census Bureau accumulates and reports various business data for Bozeman.  Below are a  number of Business Quick Facts for both the City of Bozeman and the State of Montana as a whole.  The  most recent information of this type is from 2007.  Business QuickFacts Source: US Census Bureau Bozeman Montana Bozeman as % of Montana Data Merchant wholesaler sales: 2007 ($1000) 253,183 8,202,782 3.1% Retail sales: 2007 ($1000) 1,210,15614,686,854 8.2% Retail sales per capita: 2007 $32,148 $15,343 210.0% Accommodation and foodservices sales:2007($1000) 140,9842,079,426 6.8% Total number of firms: 2007 6,100 114,398 5.3% Black-owned firms: % 2007 <1000.2% n/a American Indian and Alaska Native owned firms: %2007 <100 2.0% n/a Asian-owned firms: % 2007 <1000.6% n/a Hispanic-owned firms: % 2007 <100 1.0% n/a Native Hawaiian and Other Pacific Islander owned firms:%2007 <100<0.05% n/a Women-owned firms: % 2007 26.4%24.6% 107.3% Private Employers:  The Montana Department of Labor and Industry reports the following largest  private employers within the City’s boundaries.  Employer Employee Size Employer Employee Size Bozeman Deaconess Hospital 1,000+ Employees Oracle America, Inc.250-499 Employees Wal-Mart 250-499 Employees Albertson’s100-249 Employees Community Food Co- Op 100-249 Employees Costco 100-249 Employees Croakies 100-249 EmployeesFirst Security Bank100-249 Employees Gibson Guitar 100-249 Employees Kenyon Noble Lumber & Hardware 100-249 Employees Lowes 100-249 EmployeesLuzenac America100-249 Employees Martel Construction 100-249 Employees McDonald’s 100-249 Employees Murdoch’s Ranch & Home Supply 100-249 EmployeesRessler Chevrolet Cadillac & Toyota 100-249 Employees Rosauers Supermarket 100-249 Employees Town & Country Foods 100-249 Employees Town Pump 100-249 EmployeesZoot Enterprises100-249 Employees       City of Bozeman 23 FY14 Approved Budget          Public Employers: The Montana Department of Labor and Industry reports the following largest public  employers within the City’s boundaries, one of which is the City.     Employer Employee Size Employer Employee Size Montana State University 1,000+ Employees School District #7 1,000+ Employees City of Bozeman 250-499 EmployeesGallatin County100-249 Employees Principal Tax Payers:  The annual certified valuation of taxable real and personal property is completed  by the Montana Department of Revenue and transmitted to the City each August.  For fall of 2012, the  top taxpayers within the City were as follows.   These ten taxpayers comprised a total of 10.03% of our  property tax base.    Top Ten Property Taxpayers Name Rank Total Taxable Value As a % of City as a whole Northwestern Energy 13,476,581 4.24% Qwest Corporation 2 974,616 1.19% Bresnan Communications 3973,911 1.19% Verizon Wireless 4 543,977 0.66% Harry Daum 5508,230 0.62% Stone Ridge Partners, LLC 6 440,095 0.54% First Security Bank 7342,184 0.42% Bridger Peaks Holdings, LLC 8 339,009 0.41% Highgate Bozeman, LLC 9321,938 0.39% BVI/HJSI Bozeman, LLC 10 308,067 0.38% Total $8,228,608.00 10.03% City of Bozeman 24 FY14 Approved Budget      CORE VALUES ___________________________________________________________ The City’s core values were adopted in 2005 by City Commission Resolution No. 3832.  They were  developed through extensive discussions the City Manager had with staff groups from all departments  including department directors.  These core values are what create the culture of our organization.    Integrity  Be honest, hardworking, reliable and  accountable to the public.    Leadership  Take initiative, lead by example, and  be open to innovative ideas.    Service  Work unselfishly for our community and its citizens.    Teamwork  Respect others, welcome citizen involvement,  and work together to achieve the best result.       City of Bozeman 25 FY14 Approved Budget      VISION, MISSION, AND GOALS ___________________________________________________________   Vision:        Bozeman, Montana ‐ The most livable place.      Mission:     To enhance the quality of life through excellence in public service.           Goals:   1. Encourage and promote opportunities for citizenship.  2. Provide and communicate quality customer service.  3. Build a strong team of staff, elected officials and citizens.  4. Anticipate future service demands and resource deficiencies and be  proactive in addressing them.  5. Develop a visually appealing and culturally rich community.  6. Commit to a strong financial position.  7. Provide excellent and equitable public services which are  responsive to the community within available resources.     City of Bozeman 26 FY14 Approved Budget      ADOPTED WORK PLAN FOR 2013‐2014 ___________________________________________________________ City of Bozeman 2013 – 2014 Priorities 1. Diversify the local economy and support the creation and expansion of mid to  high paying jobs.   2. Implement the 2012 parks & trails bond to expand the capacity of our parks,  trails and open spaces.   3. Implement reform of the community development system with an enhanced  focus on customer service.   4. Enhance Downtown Development Opportunities.   Collaborate with the Downtown Partnership, Montana Department of  Transportation, and Transportation Coordinating Committee to improve  transportation downtown.   Facilitate development of a downtown hotel as identified in the downtown  development plan.  5. Complete the Integrated Water Resource Plan and develop solutions to achieve  long term water sustainability.  6. Implement financial plans and asset management systems to properly maintain  and replace the City's infrastructure and facilities.  7. Complete design of the police station & municipal court and educate the public  on the necessity for, and passage of, a bond measure.  8. Assist Gallatin College and secure regional funding.   9. Continue implementation of the Climate Action Plans.  10. Determine the future of Bogert Pool and next steps for Aquatics & Recreation.  11. Consider a Demolition by Neglect ordinance.  12. Develop a permanent plan for the Story Mansion. City of Bozeman 27 FY14 Approved Budget PLANNING PROCESSES ___________________________________________________________  The City plans for the long‐term needs of our community through a number of efforts and studies.   These documents are usually developed by consultants and staff, with numerous public hearings and  advisory board meetings prior to their formal adoption by the Commission.  Once adopted, we work  diligently to implement the recommendations and changes outlined in the plans.  Here is the status of  our primary planning documents:   Plans for Service Provision, Facility Expansion & Maintenance:  1. Bozeman Community Plan—Adopted 2010.  2. Bozeman Area Transportation Plan—Adopted 2009.  3. Police Services Facility & Staffing Plan—Adopted 2007.  4. Fire Services Master Plan— Adopted 2006.  5. Wastewater Facility Plan—Adopted 2006.  6. Water Facility Plan—Adopted 2006.  7. Stormwater Facility Plan—Presented February 2008.  8. Parks, Recreation, Open Space, and Trails Plan—Adopted 2007.  9. Municipal Climate Action Plan—Adopted 2008.  10. Community Climate Action Plan – Adopted 2011.  11. Economic Development Plan—Adopted 2010.  12. Downtown Improvement Plan—Adopted 2010.     Plans for Facility Maintenance:  1. Aquatics Facility Survey for Swim Center & Bogert Park Pool—July 2008.  2. City‐Owned Facility Assessments—2008, with updates ongoing.   Financial Plans:    1. Annual Budget—Adopted each June.  2. Capital Improvements Plan ‐ Updated & adopted each year; recently for FY14‐FY18.  3. Water Rate Study (5 Years) – Updated for FY14‐FY18.  4. Wastewater Rate Study (5 Years) – Updated for FY14‐FY18.  5. Impact Fee Studies (Water, Sewer, Streets, Fire) – Adopted 2012 & 2013.  6. Solid Waste Rate Study – Completed 2012.  Additional Operational Study, 2013.    City of Bozeman 28 FY14 Approved Budget      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 "no money shall be drawn from the treasury of the municipality nor shall  any obligation for the expenditure of money be incurred except pursuant to the appropriation made by the  commission."  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.        One of the stated purposes of the budget is to present 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.     Adherence to this basic philosophy provides the citizens of Bozeman assurance 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.    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.     City of Bozeman 29 FY14 Approved Budget      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.    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.  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.  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.  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.    City of Bozeman 30 FY14 Approved Budget       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.   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.   City of Bozeman 31 FY14 Approved Budget       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.  6.  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  City of Bozeman 32 FY14 Approved Budget      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.    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.         City of Bozeman 33 FY14 Approved Budget      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.  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.  2.  A minimum level of General Fund 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.     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.      Accrued employee payroll benefits represent a bona fide obligation of the City.  The City will  maintain sufficient 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  City of Bozeman 34 FY14 Approved Budget      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.          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 a Comprehensive Annual Financial Report (CAFR) in conformity with  Generally Accepted Accounting Principles (GAAP).  The report will be made available to the general  public.  The CAFR 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 CAFR 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  City of Bozeman 35 FY14 Approved Budget      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.       City of Bozeman 36 FY14 Approved Budget      FINANCIAL STRUCTURE ___________________________________________________________________  To better understand this budget document a basic understanding of the structure, often‐used terms,  and fund types is helpful.  The City’s operating expenditures are organized in to 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.  Activities General Government Public Safety Public Service Public Welfare Other     Department:  Department is the second level of summarization used in the City’s financial structure.   The 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.    For example, to account for the expenses of constructing a new Wastewater Treatment Plant the City  uses the following financial structure:    Activity:    Public Service    Department:   Wastewater Plant     Division:  Operations    Budget Unit:  Construction     The following table lists the Department and corresponding divisions within the City for the current  fiscal year.    City of Bozeman 37 FY14 Approved Budget      Departments Divisions and Budget Units      City Commission   City Commission, Special Bodies (Ethics Board)      City Manager  Administration, City Clerk      Municipal Court Operations      City Attorney Administration, Civil Litigation, Criminal Litigation, Criminal Victim‐ Witness       Administrative Services  Administration, Accounting, Treasury, Information Technology, Human  Resources       Community Development Operations, Subdivision Review, Long‐Range Planning, Annexation,  Code Enforcement, Historical Preservation, Zoning Operations,  Neighborhood Coordinator      Facilities Maintenance City Hall, City Hall Annex, Shop Complex, Professional Building, Senior  Center, Library, Fire Station #2, Fire Station #3, Vehicle Maintenance  Shop       Police  Operations, Crime Control & Investigations, Drug Forfeiture, Parking,  Animal Control       Fire Administration, Operations, Operational Readiness, Fire Prevention,  Special Fire Services, Hazardous Materials, Disaster & Emergency  Services       Building Inspection Operations, Life Safety      Parking  Administration, Operations, Parking Garage      Public Services        Administration  Administration, Engineering, Snow Removal Enforcement, Weed Cutting  Enforcement, Sidewalk Repair Program, Sidewalk & Curb Construction,  SID Construction       Streets Operations, Maintenance, Construction, Snow & Ice Removal, Lighting,  Traffic Signs & Markers       Water Plant       Operations, Construction      Water Operations Operations, Utility Locates, Water Services, Construction, Reservoirs,  Meters, Hydrants, Valves, Repairs       Wastewater Operations Operations, Utility Locates, Services, Construction, Manholes,  Televising, Flushing, Repairs       Water Reclamation Facility Operations, Laboratory, Sludge Injection, Pretreatment, Construction      Solid Waste Collections, Recycling, Landfill      Library Operations, Technical Services, Information, Children’s Services,  Circulation, Construction        Parks & Recreation Cemetery, Parks, Forestry, Recreation       Storm Water Admin and Mapping, Operations, Capital Improvements       Community Services Economic Development, Sustainability      Non Departmental Insurance, Contingencies, Transfers,Beautification of Bozeman, Band,  Senior Transportation       GO, SID & TIF Bonds, SID Revolving Principal & Interest        City of Bozeman 38 FY14 Approved Budget      USEFUL TERMS   To better assist readers in understanding the budget document, a basic knowledge of the following terms is  useful:   A FUND is a fiscal and accounting entity with a self‐balancing set of accounts recording cash, and other  financial resources, together with all related liabilities and residual equities or balances, and changes  therein.  Funds are segregated for the purpose of carrying on specific activities or attaining certain  objectives in accordance with special regulations, restrictions, or limitations.  Funds in the government  model are classified into three broad categories:  governmental, proprietary, and fiduciary.   The most common reason for establishing a fund is to separately account for restricted‐use revenue or to  comply with State or Federal law.   An ACCOUNT is an organizational or budgetary breakdown which is found within city funds.  Each  department serves a specific function as a distinct organizational unit of government within the given fund.   Its primary purpose is to facilitate organizational and budgetary accountability.   An OBJECT OF EXPENDITURE refers to specific, detailed expenditure classification.  It relates to a specific  type of item purchased or service obtained.  Examples of objects of expenditure include salaries, supplies,  contracted service, travel, etc.   The City’s financial operations and fund structure conform to Generally Accepted Accounting Principles  (GAAP).  The funds are grouped under governmental, proprietary, and fiduciary fund types.  The City’s fund  structure is comprised of the following funds, all of which are budgeted.   GOVERNMENTAL FUND TYPES  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.    Revenue Sources:  The City's General Fund is financed primarily by property taxes which provide  nearly 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.   Special Revenue Funds:  Special Revenue Funds are used to account for the proceeds of specific revenue  sources (other than special assessments, expendable trusts, or for major capital projects) that are legally  restricted to expenditure for specific purposes.  Special Revenue Funds support insurance costs, retirement  costs, planning functions, and other services legally restricted for specific purposes.    Revenue Sources:  Special Revenue Funds are supported either through property taxes or through  grants or other restricted revenue sources.  Examples of Special Revenue Funds supported by property  City of Bozeman 39 FY14 Approved Budget      taxes include employee health and comprehensive insurance funds.  Examples of Special Revenue Funds  supported by grants or other restricted revenue sources include Community Development Block Grant,  Housing and Urban Development, and Gas Tax Apportionment.   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.  Debt Service Funds provide financing for the  City's two general obligation bonds‐‐transportation and library facilities.    Revenue Sources:  Debt Service Funds are supported entirely through property taxes and interest  income.    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).      Revenue Sources:  Capital Project Funds are supported by special assessments, long term debt  proceeds, donations, and grants.  PROPRIETARY FUND TYPES   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.  Internal Service Funds  account for the City's vehicle maintenance functions.    Revenue Sources:  Internal Service Funds are supported through billings to other departments  based on the sale of goods and the services provided.   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.  Enterprise Funds account for the City's water,  waste water, and solid waste services.    Revenue Sources:  Enterprise Funds are supported through user charges, penalties, and interest  income.  FIDUCIARY FUND TYPES   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    Revenue Sources:  Trust Funds are supported by donations and interest income.    City of Bozeman 40 FY14 Approved Budget      THE BUDGET PROCESS ___________________________________________________________________  The City of Bozeman budget serves several purposes.     For the Citizens of the City of Bozeman, it presents a picture of the city government operations  and intentions for the year.     For the City Commission, it serves as a policy tool and as an expression of goals and objectives.     For City Management, it is used as an operating guide and a control mechanism.    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.    The new law limits the amount of expenditures to approved 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.  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.  The  accompanying narrative explanation for each budget unit provides an explanation of capital items included  in the budget.   BASIS OF BUDGETING  The City’s accounts are organized on the basis of funds, each of which is considered a separate entity.  The  operations of each fund are accounted for with a separate set of self‐balancing accounts that comprise its  assets, liabilities, fund equity, revenues and expenditures/expenses.  Governmental funds (the General Fund, Special Revenue, Debt Service, and Capital Projects Funds) use the  modified accrual basis of budgeting and accounting.  Revenues are recognized in the accounting period in  which they become available and measurable.  Expenditures are recognized when liabilities are incurred.  Proprietary funds (Enterprise and Internal Service Funds) are budgeted on a modified accrual basis which  does not include depreciation or compensated absences.  Each fund’s financial statements, which can be  found in the City’s Comprehensive Annual Financial Report (CAFR), are reported on the full accrual basis.  In  the accrual basis of accounting, revenues are recognized in the accounting period in which they are earned.   Expenses are recognized in the accounting period in which they occur.    BUDGET DEVELOPMENT PROCESS  In the past, the City Manager’s Recommended Budget served as the preliminary budget and is normally  adopted as such in June following six months of development and analysis by staff and the City Commission.   In 2013, we developed a revised budget calendar that will NOT have us adopting a preliminary budget in  June and a final budget in August.  Instead, we will adopt a final budget in June and only amend the budget  in August if our taxable value estimates were significantly different from our Certified Values received from  the State.   The Approved Budget document will be issued after Taxable Values are received in August, and  the final tax levy is set.  City of Bozeman 41 FY14 Approved Budget      After submitting the City Manager's Recommended Budget to the City Commission, public work sessions  may be held by the Commissioners at which time the City Manager, Administrative Services Director, and  department staff explain the budget recommendations and underlying justification for the requests.  The  Commission also reviews departmental requests which could not be funded, as an indication of unmet  needs.  During or following the work sessions, the Commissioners may make adjustments to the proposed  budget.  Following any adjustments to the City Manager's budget recommendation, a tentative  appropriation ordinance is prepared and a public hearing is held.  The Commission may again make  adjustments to the budget following the public hearing, after which time, the Commission passes the  appropriation ordinance in final form.                       Appropriations are established by budget unit.  The accounting system, budgeting system, and the budget  document itself, however, break these classes into subclasses‐‐thereby providing more detailed  information.  As an example, operating supplies, gas and oil, and subscriptions are all classified as operating  expenses.  The accounting and budgeting systems provide detail for these specific sub‐classes. However,  appropriation control is exercised only at the budget unit level.   PERFORMANCE BUDGETING  Beginning with the fiscal year 1998‐99 budget, the City of Bozeman started the development of a  performance budget.  The move to a performance budget resulted in a shift in emphasis away from  describing what will be purchased (inputs) towards describing what will be accomplished (outputs and  outcomes).  That process continues today with both an organization‐wide and budget‐unit specific focus on  outcomes.   PRESENTATION  The text of the budget document customarily contains five sections of information for each division.   Some divisions also include highlights or accomplishments for the prior year and/or the coming year.   The first section provides a description of the division.     The second section describes its major objectives to be accomplished.    MCA 7-6-4030 Final budget--resolution--appropriations. (1) The governing body may amend the preliminary budget after the public hearing and after considering any public comment. (2) The amended budget constitutes the final budget. The final budget must be balanced so that appropriations do not exceed the projected beginning balance plus the estimated revenue of each fund for the fiscal year. (3) The governing body shall adopt the final budget by resolution. The resolution must: (a) authorize appropriations to defray the expenses or liabilities for the fiscal year; and (b) establish legal spending limits at the level of detail in the resolution. (4) The effective date of the resolution is July 1 of the fiscal year, even if the resolution is adopted after that date. City of Bozeman 42 FY14 Approved Budget       The third section identifies the division’s performance measures for the coming budget year  and the past three years.     The fourth section lists the workload indicators for the division.     The fifth section provides detailed financial information.    The financial information includes expenditure information for the last completed fiscal year, the  appropriated amounts for the current year, and the recommended amounts covered by the budget.   Costs are segregated into five basic classifications:  salaries, wages, & benefits; operating expenses;  capital; debt service; and transfers.  Appropriation control is exercised only at the budget unit level and not  at the individual object of expenditure level.   The narrative information is presented together with the financial detail to assist readers in  understanding the planned outcomes for each division, the purpose of each budget unit, and major  changes or expenditures for the coming year.  MONITORING AND REPORTING PROCESS   As the budget year proceeds, individual departments and the Finance Department have dual responsibility  for monitoring the status of each budget unit.  Department staff has primary responsibility for monitoring  the status of expenditures against their budget.  This responsibility includes informing the Finance  Department of any significant departures from the plans anticipated in the budget.   The Finance Department has overall responsibility for monitoring the status of all departments and funds.   This is accomplished primarily through analysis of computerized budget performance reports which  compare appropriation amounts on a line‐item basis with actual expenditures throughout the year.  These  reports aid department staff in controlling costs and act as an early warning system for the Finance  Department.  Department staff may exercise their judgment in exceeding expenditures by object code, as  long as they do not exceed the total amount appropriated for the budget unit.     The Finance Department reviews the budget reports on a monthly basis and discusses any variances from  expected performance with the department staff.  The Finance Department conducts in‐depth quarterly  budget reviews of all expenditures and revenues.      Significant changes in either expenditures or revenues require a budget revision.  Recommendations are  also made by the Administrative Services Director for any corrective actions believed necessary.   BUDGET AMENDMENT PROCESS   State statute provides a number of different ways to amend the budget.  The first involves a reallocation of  existing appropriations among the line items within a specific fund.   The second defines a series of  scenarios where the governing body has authority to amend the budget without a hearing for donations,  land sales, and fee‐based budgets.  All other increases in appropriation authority that are not specifically  permitted by statute must be approved through a public hearing process.      City of Bozeman 43 FY14 Approved Budget                    The Administrative Services Director is responsible for ensuring compliance with spending limitations  imposed by the budget.  Accordingly, the Administrative Services Director submits a Budget Status Report  to the City Commission after three, six, nine, and twelve month periods which evaluates overall revenues  and expenditures in comparison to the budgeted amounts.  In cases where it appears the original spending  authority authorized will not prove sufficient, transfers of spending authority or additional spending  authority are requested together with explanations for the requests.  Public hearings for budget  amendments are held as necessary.   BUDGET CALENDAR/PROCEDURES   The following budget timeline outlines the process the City customarily follows for creation and adoption  of the annual budget.     1. December/January:  The Commission's goals provide the legislative policy direction for the  budget process and the development of departmental objectives and work plans.   2. January: The Finance Department sends budget request forms and instructions to all  departments.     3. January/February:  Department administrators assess the needs of their departments and  communicate their needs through their budget requests.     4. February:  The department requests are compiled by the Administrative Services Director and  compared to available funds to support the requested services.     5. March/April:  The City Manager and Administrative Services Director attend budget meetings  with the staff responsible for each budget unit to discuss their requests and make necessary  adjustments to ensure needed services are provided and the budget is balanced.       6. May:  The City Manager's Recommended Budget is presented to the City Commission.  This  comprehensive document includes both operating and capital expenditures for the ensuing fiscal year.     7. May/June:  The City Commission holds work sessions on the budget at which time the City   Manager, Administrative Services Director, and various department staff explain the budget   recommendations and underlying justification for the requests.    MCA 7-6-4031 Budget amendment procedures. (1) The final budget resolution may authorize the governing body or a designated official to transfer appropriations between items within the same fund. (2) The annual budget appropriations may be amended as provided in 7-6-4006 (3) and 7-6- 4012. (3) Except as provided in 7-6-4006, 7-6-4011, 7-6-4012, 7-6-4015, and 7-6-4032, or in case of an emergency under Title 10, chapter 3, a public hearing is required for an overall increase in appropriation authority. City of Bozeman 44 FY14 Approved Budget          During or following the work sessions, the Commissioners may make adjustments to the  proposed budget.       8. June:     The public hearing on the budget is advertised in the local newspaper.   A public hearing on the budget (appropriation resolution) is held and adjustments to the  budget, if any, are made.   The Commission adopts a final budget prior to June 30th.      10.  August:  Final taxable values are received from the State Department of Revenue.  Taxing   authority is calculated and tax levy resolution is prepared.   The public hearing on the tax levy resolution is advertised in the local newspaper.   A public hearing on the tax levy is held.   Commission adopts tax levy resolution.     If taxable values are substantially different from estimate amounts, the appropriation  resolution may be amended, through a public hearing.      12.  Monthly:  Budget‐to‐Actual line item spending reports are prepared by the 20th day of the   following month for the Commission, departments, and members of the public.     13.   Quarterly:  Update of Budget‐to‐Actual spending and revenue collection report is prepared   and published to the City’s website for the Commission and the public.        City of Bozeman 45 FY14 Approved Budget CI T Y OR G A N I Z A T I O N A L CH A R T __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _       Th e  or g a n i z a t i o n  ch a r t  be l o w  de p i c t s  th e  ov e r a l l  st r u c t u r e  of  th e  Ci t y  of  Bo z e m a n  go v e r n m e n t .    Vo t e r s  of  the City elect the  Ci t y  Co m m i s s i o n  an d  Mu n i c i p a l  Co u r t  Ju d g e .    Th e  Mu n i c i p a l  Co u r t  Ju d g e  re c o m m e n d s  an y  Pa r t  Ti m e  Ju d g e s .   The City  Co m m i s s i o n  ap p o i n t s  a Ci t y  Ma n a g e r  wh o  is  th e  Ch i e f  Ex e c u t i v e  Of f i c e r  of  th e  Ci t y .    Th e  Ci t y  Ma n a g e r  ap p o i n t s  a City Clerk  wh o  ac t s  as  st a f f  of  th e  Co m m i s s i o n .    Th e  Ci t y  Ma n a g e r  al s o  ap p o i n t s  di r e c t o r s  of  ea c h  of  th e  ma j o r  de p a r t m e n t s.    Ci t y o f B o z e m a n 46 FY14 Approved Budget FI N A N C I A L SU M M A R Y G e n e r a l F u n d S p e c i a l Re v e n u e De b t S e r v i c e C a p i t a l Pr o j e c t s E n t e r p r i s e I n t e r n a l Se r v i c e P e r m a n e n t A l l F u n d s Pr o j e c t e d B e g i n n i n g F u n d B a l a n c e / W o r k i n g C a p i t a l 6, 5 0 1 , 4 1 6 13 , 7 6 0 , 2 3 7 2, 6 5 9 , 1 1 5 30 2 , 6 8 4 12 , 1 0 7 , 2 0 1 77 0 , 6 8 6 71 9 , 3 5 8 36,820,697 Es t i m a t e d R e v e n u e s 24 , 4 4 9 , 2 3 9 13 , 4 2 7 , 8 9 6 3, 1 3 5 , 4 2 0 5, 0 0 0 , 0 0 0 19 , 1 5 6 , 0 3 4 4, 5 0 0 , 0 0 0 88,000 69,756,589 Le s s A p p r o p r i a t i o n s 26 , 8 5 6 , 5 4 8 14 , 7 3 4 , 7 9 4 3, 2 9 4 , 8 2 5 5, 0 4 1 , 3 8 0 20 , 7 9 6 , 5 1 3 4, 5 0 5 , 9 9 8 - 75,230,058 In c r e a s e / ( D e c r e a s e ) i n F u n d B a l a n c e / W o r k i n g C a p i t a l (2 , 4 0 7 , 3 0 9 ) (1 , 3 0 6 , 8 9 8 ) (1 5 9 , 4 0 5 ) (4 1 , 3 8 0 ) (1 , 6 4 0 , 4 7 9 ) (5 , 9 9 8 ) 88,000 (5,473,469) Pr o j e c t e d E n d i n g F u n d B a l a n c e / W o r k i n g C a p i t a l 4, 0 9 4 , 1 0 7 $ 12 , 4 5 3 , 3 3 9 $ 2, 4 9 9 , 7 1 0 $ 26 1 , 3 0 4 $ 10 , 4 6 6 , 7 2 2 $ 76 4 , 6 8 8 $ 80 7 , 3 5 8 $ 31,347,228$ Fi n a n c i a l S u m m a r y A p p r o v e d B u d g e t Fi s c a l Y e a r 2 0 1 3 - 2 0 1 4 Ci t y o f B o z e m a n 47 FY14 Approved Budget CHANGES IN FUND BALANCE/WORKING CAPITAL  Projected BeginningEstimatedAppropriationsBudgeted Ending Fund Balance/RevenuesFund Balance/ Working Capital Working Capital  General Fund 010General Fund 6,501,416$                       24,449,239$  26,856,548$           4,094,107$                 Special Revenue Funds 100Planning Fund368,535                             632,998          782,979                   218,554                      103Health‐Medical Insurance 420,806                             1,982,204       2,178,484                224,526                      108Community Transportation 65,463                               30,150            30,515                     65,098                         109Highway Safety Improvement Projects 22,550                               ‐                   ‐                            22,550                         110Gas Tax Apportionment 593,512                             654,400          659,500                   588,412                      111Street Maintenance District 676,383                             3,157,999       3,828,589                5,793                           112Tree Maintenance 206,443                             432,745          545,609                   93,579                         113Fire Impact Fee 25,436                               190,000          ‐                            215,436                      114Street Impact Fee 3,928,694                         981,000          350,000                   4,559,694                   115Building Inspection Special Revenue 984,393                             1,160,700       1,228,610                916,483                      116Dowtown Improvement District 639,839                             1,467,353       1,996,988                110,204                      118HUD Projects ‐                                     ‐                   ‐                            ‐                               119Economic Development Loan Fund 706,197                             ‐                   ‐                            706,197                      120Community Housing 339,799                             50,445            47,000                     343,244                      121Housing Revolving Loan Fund 14,813                               5,700               14,400                     6,113                           125Drug Forfeiture 215,867                             196,000          186,402                   225,465                      128 Fish Wildlife And Park Management Areas 20,929                               ‐                   ‐                            20,929                         129Special Projects ‐ Recovery Act, ARRA ‐                                     ‐                   ‐                            ‐                               130Americans With Disability Act 34,585                               ‐                   ‐                            34,585                         131Beautification Of Bozeman 986                                     ‐                   ‐                            986                              132Bogert Park Special Revenue 10,463                               ‐                   ‐                            10,463                         133Recreation Department Special Revenue 11,023                               700                  1,000                        10,723                         135Cemetery Department Special Revenue 2,329                                 ‐                   ‐                            2,329                           136Park Department Special Revenue 383                                     700                  12,000                     (10,917)                       137 Library Department Special Revenue 30,717                               25,200            7,900                        48,017                         138Law & Justice Center 427,124                             ‐                   ‐                            427,124                      139Police Department Special Revenue 343,514                             4,000               91,164                     256,350                      140Police Domestic Violence 46,840                               200,000          201,225                   45,615                         142Sustainability Grant ‐                                     ‐                   ‐                            ‐                               143TIF N 7th Corridor 498,291                             652,500          866,849                   283,942                      144TIF NE Urban Renewal 155,999                             80,600            97,400                     139,199                      145TIF Mandeville Industrial (186,009)                           46,000            ‐                            (140,009)                     146Lighting Dist.'s (146‐170, 181, 182, 200‐224)‐                                   347,000        347,000                  ‐                              174Victim Witness Advocate 325,703                             68,500            125,000                   269,203                      175Senior Transportation 1,521                                 84,891            83,769                     2,643                           176Business Improvement District 5,663                                 120,000          114,000                   11,663                         177Neighborhood Associations 990                                     ‐                   ‐                            990                              179Diaster Relief Fund (Hail Damage)1,056,970                         10,000            ‐                            1,066,970                   183Fire Department Special Revenue 104,820                             ‐                   ‐                            104,820                      184Parks Master Plan Develop 124,350                             75,000            75,000                     124,350                      185Insurance Proceeds ‐                                     ‐                   ‐                            ‐                               186Development Impacts 324,521                             3,000               ‐                            327,521                      187Fire Department Equipment 839,240                             340,564          437,864                   741,940                      188City/County Drug Forfeiture 159,242                             2,000               ‐                            161,242                      189Story Mansion Special Revenue 1,136                                 15,547            15,547                     1,136                           191Tourism BID 3,789                                 410,000          410,000                   3,789                           850Park Land ‐ Cash in Lieu 206,388                           ‐                 ‐                           206,388                     Total Special Revenue Funds 13,760,237$                    13,427,896$ 14,734,794$          12,453,339$             CHANGES IN FUND BALANCE/WORKING CAPITAL Fiscal Year 2014 City of Bozeman 48 FY14 Approved Budget CHANGES IN FUND BALANCE/WORKING CAPITAL  Projected BeginningEstimatedAppropriationsBudgeted Ending Fund Balance/RevenuesFund Balance/ Working Capital Working Capital Fiscal Year 2014  Debt Service Funds 300Special Improvement District Revolv. Fund2,613,735                         31,240            200,000                   2,444,975                   301Library Bonds ‐                                     262,313          274,849                   (12,536)                       302Bond P & I 1995 Transportation ProKects ‐                                     443,979          422,088                   21,891                         304Park & Trails Bond ‐                                     350,000          350,000                    305TIF 2007 Downtown Bonds 4,490                                 428,388          428,388                   4,490                           310SID Funds 40,890                             1,619,500     1,619,500              40,890                        Total Debt Service Funds 2,659,115$                      3,135,420$   3,294,825$             2,499,710$                Construction Funds Capital Projects 302,684                             5,000,000       5,041,380                261,304                      Enterprise Funds 600Water 5,294,549                         6,962,012       6,056,700                6,199,861                   610Water Impact Fee ‐ Net Assets 2,774,710                         933,500          2,750,000                958,210                      620Waste Water 2,365,020                         7,094,793       7,562,950                1,896,863                   630Waste Water Impact Fee ‐ Net Assets 255,800                             820,000          820,000                   255,800                      640Solid Waste 1,377,378                         2,550,979       3,003,166                925,191                      650Parking Enterprise 61,884                               558,500          478,111                   142,273                      670Storm Water (22,140)                            236,250        125,586                  88,524                        Total Enterprise Funds 12,107,201$                    19,156,034$ 20,796,513$          10,466,722$             Internal Service Funds ‐                                    710Vehicle Maintenance Shop 517,633                             790,000          795,998                   511,635                      720Health‐Medical Self‐Insurance Fund 253,053                           3,710,000     3,710,000              253,053                     Total Internal Service Funds 770,686$                         4,500,000$   4,505,998$             764,688$                   Permanent Funds 800Cemetery Perpetual Care 719,358                           88,000          ‐                           807,358                     Total Permanent Funds 719,358                           88,000          ‐                           807,358                     Total All Funds 36,820,697$                    69,756,589$ 75,230,058$          31,347,228$             City of Bozeman 49 FY14 Approved Budget MILL LEVIES AND MILL VALUES FISCAL YEAR FY09 FY10 FY11 FY12 FY13FY14 EST MILL VALUE (net of TIFD's)74,178$ 78,290$ 80,399$ 82,062$ 83,226$ 84,891$ *Corrected 9/2011Issued 9/2011 PERCENTAGE CHANGE 7.5%5.5%2.7%2.1%1.4%2.0% GENERAL FUND: All-Purpose 111.91111.96110.16 127.16 127.66 135.59 SPECIAL REVENUE: City Planning 2.00 2.00 2.00 2.00 2.00 2.00 Police Retirement*4.14 4.34 4.45 0.00 0.00 0.00 Firefighters' Retirement*2.72 2.85 2.97 0.00 0.00 0.00 Public Employees' Retirement*4.52 4.75 4.86 0.00 0.00 0.00 Comprehensive Insurance*4.53 4.61 4.73 0.00 0.00 0.00 Health/Med Insurance 24.31 23.67 24.29 22.53 23.22 23.35 Fire Capital & Equipment 4.00 4.00 4.00 4.00 4.00 4.00 Fire Truck/Equipment 0.00 0.00 0.00 0.00 0.00 0.00 Senior Transportation 1.00 1.00 1.00 1.00 1.00 1.00 Workforce Housing 1.46 1.00 0.50 0.50 0.50 0.50 TOTAL SPECIAL REVENUE 48.68 48.22 48.80 30.03 30.72 30.85 DEBT SERVICE: ESTIMATED Park & Trail G.O.Bonds 4.12 Library G.O. Bonds 4.27 4.03 3.94 3.84 3.30 3.09 Transportation G.O. Bonds 6.30 5.98 5.85 5.72 5.07 5.23 TOTAL DEBT SERVICE 10.57 10.01 9.79 9.56 8.37 12.45 TOTAL ALL LEVIES 171.16170.19168.75 166.75 166.75 178.89 Percentage Change in Mills -5.7%11.0%-0.6%-1.2%0.0%7.3% Property Taxes Levied $10,635,491$12,696,306$13,324,175$13,683,839$13,878,293$15,185,652 Percentage Change in Dollars 2.9%19.4%4.9%2.7%1.4%9.4% * These funds are being combined into the All Purpose Levy. They are all subject to MCA 15-10-420. Tax Authority Authorized but Not Levied General Fund Reduction 462,720$ 694,976$ 1,263,330$ 1,271,667$ Street & Tree Maintenance Offset 116,270$ -$ -$ -$ Police & Fire Reductions 583,000$ 849,000$ 914,000$ 578,525$ -$ SAFER Grant 350,120 303,570$ 189,720$ 113,985$ -$ -$ 911 Mills (Resolution No. 3954)667,602 704,610$ 723,303$ 738,558$ 749,034$ 764,015$ FY11 Certification Error:59,753 Total Authorized But Not Levied1,017,722$ 1,591,180$ 2,400,766$ 2,461,995$ 2,590,889$ 2,035,682$ Number of Mills 9.00 13.72 20.32 29.58 31.13 23.98 MILL LEVIES & MILL VALUES City of Bozeman 50 FY14 Approved Budget      APPROPRIATIONS BY TYPE Expenditures, often called “Appropriations,” are classified under one of six major categories:  Personnel  & Benefits, Operating Expense, Capital, Debt Service, Transfers, and Other Financing Uses.  The graph  below shows the relative percentage of FY14 budget expenditures for the six major categories in all  funds, combined.    In governmental agencies, salaries, wages (personnel) and benefits normally represent the largest of  these categories.  However, due to the significant investment in infrastructure, cities have a much higher  percentage of the budget devoted to operating and capital costs than most other governmental  agencies.  Transportation projects are often included under contracted services, which is an operating  cost.  APPROPRIATIONS BY TYPE: GENERAL FUND ONLY— Using those same classifications of expenditure  type, the relative percentages of budgeted expenditures for the General Fund are shown below.   As you  can see, the General Fund is comprised of a much higher percentage of Personnel & Benefit costs  compared to all funds, as a whole.  The General Fund supports very little capital improvements,  compared to all funds, as a whole.  Personnel &  Benefits 34% Operations 33% Capital 17% Debt Service 5% Transfers 10% Other Financing  Uses 1% Appropriations by Type ‐All Funds ‐FY14 Personnel & Benefits 61% Operations 31% Capital 7% Debt Service 0% Transfers 1% Appropriations by Type ‐General Fund ‐FY14 City of Bozeman 51 FY14 Approved Budget      APPROPRIATIONS BY FUND ___________________________________________________________________  As shown, Enterprise Funds and the General Fund account for 64% of the total expenditures of the City.    The General Fund is the City’s primary operating account for general government operations.     Enterprise funds consist of Water, Wastewater, Solid Waste, Parking Funds, and our new Storm‐ water Utility Fund. These funds operate on a self‐supporting basis.      Special Revenue Funds, totaling 19% of appropriations, include a variety of fee supported funds  including funds supporting impact fees, building inspections, street maintenance and tree maintenance.   Community Development Block Grant monies, the City’s Gas Tax allocation, and Senior Transportation  are also included.  Debt Service, Internal Service, and Permanent Funds make up the remainder of the City’s  appropriations.    General Fund 36% Special Revenue 19% Debt Service 4% Capital Projects 7% Enterprise 28% Internal Service 6% Permanent 0% Appropriations by Fund ‐FY14 City of Bozeman 52 FY14 Approved Budget      REVENUES BY SOURCE ___________________________________________________________________  As shown, Charges for Services and Property Taxes account for 69% of the total revenues of the City.   The majority of Charges for Services are derived from the City’s utilities (Enterprise funds) consisting of  Water, Wastewater, Solid Waste, Stormwater and Parking Services.    Property Taxes (26%) are primarily  to the benefit of the General Fund and public debt for Libraries, Transportation, and Parks & Trails.     REVENUES BY SOURCE, GENERAL FUND ONLY— Using those same classifications of revenue sources,  the relative percentages of estimated revenues for the General Fund are shown below.     As you can see, the General Fund is much more reliant on Property Taxes and Intergovernmental  revenue than all funds, as a whole.   These two sources combine to total 76% of General Fund revenues. Property Taxes 26% Special Assessments 4% Licenses & Permits 2% Inter‐governmental 10% Charges for Services 43% Fines and Forfeitures 2% Interest Income 1% Other Revenues 0% Other Financing  Sources 12% Revenues by Source ‐All Funds ‐FY14 Property Taxes 51% Licenses & Permits 1% Inter‐governmental 25% Charges for Services 9% Fines and Forfeitures 5% Interest Income 0% Other Revenues 0% Other Financing  Sources 9% Revenues by Source ‐General Fund ‐FY14 City of Bozeman 53 FY14 Approved Budget      LEGAL DEBT LIMIT & BOND RATINGS ___________________________________________________________________  General Obligation (G.O.) Debt Limit:  The City’s legal debt limit for general obligation (G.O.)  indebtedness is established by state statute.  Total general obligations may not exceed 2.5% of the City’s  total market value, as established each August by the Department of Revenue.   Our most recent  valuation showed Total Market Value of $2.995 Billion.  We are estimating a modest increase of 2.0% for  the coming year.  This will result in a total unused borrowing capacity of over $69 Million at the end of  FY14.  Anticipated borrowing this Fiscal Year:   For FY14 we anticipate borrowing $5 Million for the voter‐ approved Parks & Trails Bonds.     General Obligation Bond Rating:  The City’s most recent general obligation bond rating was done in  connection with the refunding of our Library and Transportation G.O. Bonds in June 2012.  Moody’s  rated that issue an “Aa3”,  stating: “The rating reflects the City's moderately‐sized, stable tax base that is  more than double the size of the national Aa3 rated city median nationally, sound financial operations  with near term exposure to litigation losses, below‐average wealth measures, and a limited debt  burden.”    Revenue‐backed Debt:  There remains no statutory cumulative limit on the amount of debt a city can  issue that is backed by the revenue streams of various operations, known as “Revenue Bonds”.   The City  plans to issue a total of $19.5 Million in revenue bonds for the construction of a new Water Treatment  Plant this fiscal year.  Bond commitments were obtained in FY12, and actual borrowing will occurred in  FY13.  Special District Debt:  There is no statutory limit on the amount of debt a city can issue that is backed by  assessments from special improvement districts (including lighting districts) known as “SID or SLID  Bonds”.   Other Special District Debt is subject to specific limitations, set forth in statute.  In December  2007, the City issued $6.27 Million in Tax Increment Urban Renewal Revenue Bonds for the Downtown  Intermodal Parking Facility.  This bond issue was initially rated BBB by Standard & Poor’s.  The rating was  upgraded by Standard & Poor’s to BBB+ in the spring of 2010.  The most recent Special Improvement  District debt was for a portion of the costs to reconstruct South 8th Avenue, totaling $185,000 and  loaned from cash surpluses in the SID Revolving Fund.   We anticipate additional SID debt for the Story  Street Reconstruction in FY14 – financed from the SID Revolving Fund surpluses.  Legal Debt Limit—G.O. June 30, 2013Estimated June 30, 2014 Statutory G.O. Debt Limit—2.5% of Valuation $76,447,375 $77,976,322 Less: Outstanding G.O. Bonds ($2,485,000)($7,085,000) Less: Loans Payable ($1,281,000)($891,000) Plus: Fund Balances Reserved for Debt Payment -- Equals: Legal Debt Margin $72,681,375 $69,700,322 City of Bozeman 54 FY14 Approved Budget RE V E N U E DE T A I L S ‐ FY 1 4 Ci t y o f B o z e m a n R e v e n u e s : A l l Fu n d s Pr o p e r t y T a x e s S p e c i a l As s e s s m e n t s Li c e n s e s & Pe r m i t s In t e r - go v e r n m e n t a l Ch a r g e s f o r Se r v i c e s Fi n e s a n d Fo r f e i t u r e s In t e r e s t In c o m e Ot h e r Re v e n u e s Other Financing SourcesTOTAL 01 0 - G e n e r a l F u n d 12 , 4 1 9 , 9 8 6 $ 2 8 5 , 3 7 0 $ 6 , 1 6 7 , 8 6 1 $ 2 , 1 1 5 , 7 2 9 $ 1 , 1 9 9 , 5 0 0 $ 3 5 , 0 0 0 $ 4 1 , 5 0 0 $ 2 , 1 8 4 , 2 9 3 $ 24,449,239$ 10 0 - P l a n n i n g F u n d 16 9 , 7 8 2 1 0 1 , 4 8 0 1 4 6 , 7 0 0 1 6 , 0 0 0 1 9 9 , 0 3 6 632,998 10 3 - H e a l t h - M e d i c a l I n s u r a n c e 1, 9 8 2 , 2 0 4 1,982,204 10 8 - C o m m u n i t y T r a n s p o r t a t i o n 30,150 30,150 11 0 - G a s T a x 65 0 , 4 0 0 4 , 0 0 0 654,400 11 1 - S t r e e t M a i n t e n a n c e 20 , 0 0 0 1 5 , 0 0 0 3 , 1 0 7 , 9 9 9 1 5 , 0 0 0 - 3,157,999 11 2 - T r e e M a i n t e n a n c e 4 2 4 , 7 4 5 2 , 0 0 0 6 , 0 0 0 432,745 11 3 - F i r e I m p a c t F e e 19 0 , 0 0 0 190,000 11 4 - S t r e e t I m p a c t F e e 92 1 , 0 0 0 6 0 , 0 0 0 981,000 11 5 - B u i l d i n g I n s p e c t i o n F u n d 1, 1 5 3 , 7 0 0 - 7 , 0 0 0 1,160,700 11 6 - T I F D D o w n t o w n I m p r o v e m e n t 1, 4 2 5 , 1 9 5 3 1 , 1 5 8 1 1 , 0 0 0 1,467,353 11 8 - H U D P r o j e c t s - - - 12 0 - C o m m u n i t y H o u s i n g F u n d 3, 0 0 0 5 , 0 0 0 4 2 , 4 4 5 50,445 12 1 - H o u s i n g R e v o l v i n g L o a n 75 0 4 , 9 5 0 5,700 12 5 - D r u g F o r f e i t u r e F u n d 56 , 0 0 0 5 0 , 0 0 0 - 90,000 196,000 12 9 - R e c o v e r y A c t , A R R A - - 13 2 - B o g e r t P a r k S p e c i a l R e v e n u e - 13 3 - R e c r e a t i o n S p e c i a l R e v e n u e 20 0 500 700 13 6 - P a r k S p e c i a l R e v e n u e 20 0 500 700 13 7 - L i b r a r y S p e c i a l R e v e n u e 20 0 25,000 25,200 13 9 - P o l i c e S p e c i a l R e v e n u e - 3, 0 0 0 1,000 - 4,000 14 0 - P o l i c e D o m e s t i c V i o l e n c e 20 0 , 0 0 0 - 200,000 14 3 - T I F N 7 t h C o r r i d o r 64 5 , 0 0 0 7, 5 0 0 652,500 14 4 - T I F N E U r b a n R e n e w a l D i s t r i c t 79 , 0 0 0 1, 6 0 0 80,600 14 5 - T I F M a n d e v i l l e F a r m I n d u s t r i a l 46 , 0 0 0 46,000 14 6 - L i g h t i n g D i s t r i c t s 34 7 , 0 0 0 347,000 17 4 - V i c t i m / W i t n e s s A d v o c a t e 65 , 0 0 0 3, 5 0 0 68,500 17 5 - S e n i o r T r a n s p o r t a t i o n 84 , 8 9 1 84,891 17 6 - B I D D o w n t o w n I m p r o v D i s t 12 0 , 0 0 0 120,000 17 9 - D i s a s t e r R e l i e f ( H a i l D a m a g e E v e n t s ) 10 , 0 0 0 10,000 18 4 - Par ks Mas ter Pl an /I mp r o v e m e n t Gr a n t s 75,000 75,000 18 6 - D e v e l o p m e n t I m p a c t s 3, 0 0 0 3,000 Ci t y o f B o z e m a n 55 FY14 Approved Budget RE V E N U E DE T A I L S ‐ FY 1 4 Ci t y o f B o z e m a n R e v e n u e s : A l l Fu n d s Pr o p e r t y T a x e s S p e c i a l As s e s s m e n t s Li c e n s e s & Pe r m i t s In t e r - go v e r n m e n t a l Ch a r g e s f o r Se r v i c e s Fi n e s a n d Fo r f e i t u r e s In t e r e s t In c o m e Ot h e r Re v e n u e s Other Financing SourcesTOTAL 18 7 - F i r e D e p t E q u i p m e n t 33 9 , 5 6 4 1, 0 0 0 340,564 18 8 - C i t y / C o u n t y J o i n t D r u g F o r f e i t u r e 50 0 1 , 5 0 0 - 2,000 18 9 - S t o r y M a n s i o n S p e c i a l R e v e n u e 15 , 5 4 7 15,547 19 1 - B o z e m a n T o u r i s m B I D 41 0 , 0 0 0 - 410,000 30 0 - S I D R e v o l v i n g F u n d 11 , 2 4 0 20 , 0 0 0 - 31,240 30 1 - B o n d S & I L i b r a r y 26 2 , 3 1 3 262,313 30 2 - B o n d S & I 1 9 9 5 T r a n s P r o j 44 3 , 9 7 9 443,979 30 4 - B o n d S & I P a r k s & O p e n S p a c e B o n d 35 0 , 0 0 0 350,000 30 5 - 2 0 0 7 D o w n t o w n T I F B o n d s 428,388 428,388 31 0 - 4 4 1 - S I D F u n d s 1,6 1 9 , 5 0 0 1,619,500 50 4 - 5 6 3 - C o n s t r u c t i o n F u n d s 5,000,000 5,000,000 60 0 - W a t e r F u n d 6, 7 7 1 , 5 3 2 9 4 , 0 0 0 9 6 , 4 8 0 - 6,962,012 61 0 - W a t e r I m p a c t F e e 85 8 , 5 0 0 7 5 , 0 0 0 933,500 62 0 - W a s t e W a t e r F u n d - 6 , 9 6 8 , 8 8 4 9 5 , 0 0 0 3 0 , 9 0 9 - 7,094,793 63 0 - W a s t e W a t e r I m p a c t F e e 82 0 , 0 0 0 820,000 64 0 - S o l i d W a s t e F u n d 2, 5 0 9 , 9 7 9 2 4 , 0 0 0 1 7 , 0 0 0 - 2,550,979 65 0 - P a r k i n g F u n d 18 3 , 5 0 0 3, 0 0 0 36 0 , 0 0 0 12,000 558,500 66 0 - S t o r m W a t e r F u n d 23 6 , 2 5 0 236,250 71 0 - V e h i c l e M a i n t e n a n c e 79 0 , 0 0 0 - 790,000 72 0 - H e a l t h - M e d i c a l I n s u r a n c e 3, 7 1 0 , 0 0 0 - 3,710,000 80 0 - C e m e t e r y P e r p e t u a l C a r e 80 , 0 0 0 8, 0 0 0 - 88,000 18 , 2 6 7 , 9 1 4 $ 2,5 0 7 , 7 4 0 $ 1, 6 3 7 , 5 7 0 $ 7, 2 0 6 , 8 9 9 $ 29 , 6 6 9 , 8 6 5 $ 1, 6 7 5 , 0 0 0 $ 48 5 , 4 5 0 $ 256,839 $ 8,049,312$ 69,756,589$ % o f T o t a l 26 % 4 % 2 % 1 0 % 4 3 % 2 % 1 % 0 % 1 2 % 1 0 0 % Ci t y o f B o z e m a n 56 FY14 Approved Budget REVENUE TRENDS & ANALYSIS ___________________________________________________________________  Revenues are estimated for every fund of the City each year. This summary of revenue estimates is  supported by detailed revenue estimates for each fund, as described later in the tables titled “Revenue  & Expenditure Details”.   This section of the budget highlights major governmental and enterprise funds of the City:  the General  Fund, Street Maintenance Fund, along with Water, Wastewater, and Solid Waste enterprises and  associated impact fees.  Trends of these funds and individual revenues are shown together with  estimates for the coming year.  Together, these seven funds comprise over $46 Million (65%) of the total  estimated revenues of the City.   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.  Major functions supported by general fund revenues include:  City  Administration, Police and Fire services, Court, Parks, Recreation, and Library.   Revenue is estimated to  be $24.5 Million for the budget year.        The changes in General Fund revenue, depicted in the graph above, reflect the following trends:   The approved mill levy for police and firefighter staff and equipment.  That levy allows  permanent increases in property tax levies, beginning in FY09.   Beginning in the late 1990’s, the rapid growth in new construction and annexations  increased property taxes collected.  However, the significant decline in local  construction that began in 2008 reduced tax dollars from new construction.  Fiscal Year  2010 saw 5.5% increase in taxable value.  For FY11 there was a 2.7% increase in taxable  values.  In FY12 there is a 2.1% increase in taxable values.  For FY13, there was a 1.4%  $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 1st 8 Years Actual ‐Last 2 Years Projected General Fund Revenue City of Bozeman 57 FY14 Approved Budget      increase; the smallest increase in the past 6 years.  We estimate a 2.0% increase for  FY14.   No State Entitlement Share growth for FY12 or FY13 – previously, this had been a steady  source of revenue growth.  For FY14, the share will grow by 3.5%.    STREET MAINTENANCE FUND  The Street Maintenance District Special Revenue Fund’s revenue history is shown below.    Revenues, in  the form of special assessments on real property, pay for the City’s street maintenance and  reconstruction program.   We are estimating a total of $3.1 Million in total revenues this fiscal year.   Beginning with FY12, we expanded the program to include major street reconstruction projects;  the first being the reconstruction of South 8th Avenue.  This project required the borrowing of  approximately $1.2 Million from the State of Montana, which results in a substantial increase in  budgeted revenues from Other Sources in FY12.     For FY13 & FY14, we are estimating no revenues from Other Sources, but an increase in  assessments to continue to build resources for reconstruction and curb replacements.      WATER FUND  Shown on the graph below are total water fund revenues, estimated at $6.9 Million for the budget year.   As depicted by the graph, water fund revenues have steadily increased as the result of both an increase  in the customer base and as the result of regular rate changes.    In updating our rate study for slower customer growth in recent years, decreased impact fee collections  and new estimates of Water Plant costs, we estimated needing a 4.5% water rate increase for each of  the next three years (FY11, FY12, and FY13) in order to fund plant construction and other scheduled  operations and maintenance costs.     $0 $2,000,000 $4,000,000 1st 8 Years Actual ‐Last 2 Years Projected Street Maintenance Fund Revenue City of Bozeman 58 FY14 Approved Budget       The Commission adopted a two‐year rate resolution of 4.5% increase in FY12 and 4.5% increase  in FY13.   FY13 revenues include loan proceeds of $19.5 Million to fund the reconstruction of our Water  Treatment Plant, which got underway towards the end of FY11.   FY14 revenues will come from Utility rates, without the high levels of proceeds of long‐term  debt previously budgeted.  The Commission voted to hold water rates steady for FY14 (no rate  increase).      WATER IMPACT FEE FUND  The Water Impact Fee Fund’s source of revenue is water system development impact fees.  The fees are  charged to development projects as they place demand for new capacity on the water treatment and  distribution systems.    As the recession has impacted construction and development, you can see the  decrease in the collection of these fees.   In FY13, we estimated that we would collect $850,000 in  revenue.   Based on the newly adopted Impact Fees (April 2013), we are estimating only a small increase  over the yearly total budgeted in FY13.    $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 1st 8 years Actual ‐Last 2 projected Water Fund Revenues $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 1st 8 years Actual ‐Last 2 projected Water Impact Fee Fund Revenues City of Bozeman 59 FY14 Approved Budget        WASTEWATER FUND  Revenues in the Wastewater Fund have, in general, been increasing over the past 10 years, and are  estimated at $7 Million for the budget year.       In FY10‐12 we borrowed significantly to construct our new Water Reclamation Facility.  This  debt is being repaid by system users over the next 20 years.   The Commission adopted a two‐year rate resolution of 6% increase in FY12 and 6% increase in  FY13.   For FY14 there is a 3% increase in rates.      WASTEWATER IMPACT FEE FUND  The Wastewater Impact Fee Fund’s source of revenue is wastewater system development impact fees.   The fees are charged to development projects as they place demand for new capacity on the  wastewater treatment and collection systems.    As the recession has impacted construction and  development, you can see the decrease in the collection of these fees.  Based on the newly adopted  Impact Fees (April 2013), we are estimating a similar amount collected as the total budgeted in FY13.      $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 1st 8 Years Actual ‐Last 2 Projected Wastewater Fund Revenues $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 1st 8 Years Actual ‐Last 2 Projected Wastewater Impact Fee Fund Revenues City of Bozeman 60 FY14 Approved Budget        SOLID WASTE FUND  Revenues in the Solid Waste Fund were significantly affected by the closing of the City Landfill in 2007.   During fiscal year 2006, the Commission discussed how the City would continue solid waste disposal  services as our landfill was nearing its capacity.   In a measure to reserve the remaining cell space for  residential use only, the Commission closed the landfill to tipping by commercial customers and non‐city  residents and to any construction and demolition waste.  The Landfill officially closed in June 2008.     The Solid Waste Collection Division continues to operate residential and commercial collection,  and in FY09 we began to provide curb‐side recycling collection services.     For FY11 garbage rates increased 5%, to cover fuel costs, employee salary and benefit increases,  and the assumption of costs that were once shared with the Disposal division.     During the recession, the slowdown in local construction activity decreased demand for “roll‐ off” containers and the associated hauling and tipping services.     Solid waste fund revenues, including curbside recycling fees for the year, are estimated at $2.6  Million. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 1st 8 Years Actual ‐Last 2 Years Projected Solid Waste Fund Revenues City of Bozeman 61 FY14 Approved Budget EX P E N D I T U R E DE T A I L S ‐ FY 1 4 Ci t y o f B o z e m a n E x p e n d i t u r e s : A l l Fu n d s Pe r s o n n e l & Be n e f i t s Op e r a t i o n s C a p i t a l D e b t S e r v i c e T r a n s f e r s O t h e r F i n a n c i n g Us e s TOTAL 01 0 - G e n e r a l F u n d 16 , 4 1 6 , 2 6 7 $ 8 , 2 6 9 , 1 8 2 $ 1 , 8 9 6 , 9 1 3 $ - $ 2 7 4 , 1 8 6 $ 26,856,548$ 10 0 - P l a n n i n g F u n d 57 7 , 7 9 1 19 2 , 6 8 8 12 , 5 0 0 - 782,979 10 3 - H e a l t h - M e d i c a l I n s u r a n c e 2, 1 7 8 , 4 8 4 2,178,484 10 8 - C o m m u n i t y T r a n s p o r t a t i o n 30 , 5 1 5 30,515 10 9 - H i g h w a y S a f e t y I m p r o v e m e n t P r o j e c t s - - 11 0 - G a s T a x 22 9 , 5 0 0 43 0 , 0 0 0 659,500 11 1 - S t r e e t M a i n t e n a n c e 1, 3 1 1 , 5 3 8 1, 0 5 6 , 6 6 8 1, 2 0 5 , 3 8 3 25 5 , 0 0 0 3,828,589 11 2 - T r e e M a i n t e n a n c e 34 2 , 2 9 2 14 1 , 3 1 7 62 , 0 0 0 545,609 11 3 - F i r e I m p a c t F e e - - - 11 4 - S t r e e t I m p a c t F e e 35 0 , 0 0 0 350,000 11 5 - B u i l d i n g I n s p e c t i o n F u n d 94 6 , 6 2 6 18 1 , 9 8 4 10 0 , 0 0 0 1,228,610 11 6 - T I F D D o w n t o w n I m p r o v e m e n t 1, 5 5 8 , 6 0 0 438,388 1,996,988 11 8 - H U D P r o j e c t s - - 12 0 - C o m m u n i t y H o u s i n g F u n d 47 , 0 0 0 47,000 12 1 - H o u s i n g R e v o l v i n g L o a n 14 , 4 0 0 14,400 12 5 - D r u g F o r f e i t u r e F u n d 17 5 , 1 0 2 11 , 3 0 0 186,402 12 8 - F i s h W i l d l i f e & P a r k M g m t - - 12 9 - R e c o v e r y A c t , A R R A - - 13 2 - B o g e r t P a r k S p e c i a l R e v e n u e - - 13 3 - R e c r e a t i o n S p e c i a l R e v e n u e 1, 0 0 0 1,000 13 5 - C e m e t e r y S p e c i a l R e v e n u e - - 13 6 - P a r k S p e c i a l R e v e n u e 12 , 0 0 0 12,000 13 7 - L i b r a r y S p e c i a l R e v e n u e 7, 9 0 0 7,900 13 8 - L a w & J u s t i c e C e n t e r - - 13 9 - P o l i c e S p e c i a l R e v e n u e 81 , 1 5 4 10 , 0 1 0 91,164 14 0 - P o l i c e D o m e s t i c V i o l e n c e 54 , 1 2 5 14 7 , 1 0 0 201,225 1 4 2 - S u s t a i n a b i l i t y G r a n t - - 14 3 - T I F N 7 t h C o r r i d o r 85 6 , 8 4 9 10 , 0 0 0 866,849 14 4 - T I F N E U r b a n R e n e w a l D i s t r i c t 92 , 4 0 0 5, 0 0 0 97,400 14 5 - T I F M a n d e v i l l e F a r m I n d u s t r i a l - 14 6 - L i g h t i n g D i s t r i c t s 34 7 , 0 0 0 347,000 17 4 - V i c t i m / W i t n e s s A d v o c a t e 12 5 , 0 0 0 125,000 Ci t y o f B o z e m a n 62 FY14 Approved Budget EX P E N D I T U R E DE T A I L S ‐ FY 1 4 Ci t y o f B o z e m a n E x p e n d i t u r e s : A l l Fu n d s Pe r s o n n e l & Be n e f i t s Op e r a t i o n s C a p i t a l D e b t S e r v i c e T r a n s f e r s O t h e r F i n a n c i n g Us e s TOTAL 17 5 - S e n i o r T r a n s p o r t a t i o n 83 , 7 6 9 83,769 17 6 - B I D D o w n t o w n I m p r o v D i s t 11 4 , 0 0 0 114,000 17 9 - D i s a s t e r R e l i e f ( H a i l D a m a g e E v e n t s ) - 18 4 - P a r k s M a s t e r P l a n / I m p r o v e m e n t G r a n t s 75 , 0 0 0 75,000 18 6 - D e v e l o p m e n t I m p a c t s - - 18 7 - F i r e D e p t E q u i p m e n t 43 7 , 8 6 4 437,864 18 8 - C i t y / C o u n t y J o i n t D r u g F o r f e i t u r e - - 18 9 - S t o r y M a n s i o n S p e c i a l R e v e n u e 15 , 5 4 7 15,547 19 1 - B o z e m a n T o u r i s m B I D 41 0 , 0 0 0 410,000 30 0 - S I D R e v o l v i n g F u n d 20 0 , 0 0 0 200,000 30 1 - B o n d S & I L i b r a r y 27 4 , 8 4 9 274,849 30 2 - B o n d S & I 1 9 9 5 T r a n s P r o j 42 2 , 0 8 8 422,088 30 4 - B o n d S & I P a r k s & O p e n S p a c e B o n d 35 0 , 0 0 0 350,000 30 5 - 2 0 0 7 D o w n t o w n T I F B o n d s 42 8 , 3 8 8 428,388 31 0 - 4 4 1 - S I D F u n d s 1, 6 1 9 , 5 0 0 1,619,500 50 4 - 5 6 3 - C o n s t r u c t i o n F u n d s 5, 0 4 1 , 3 8 0 5,041,380 60 0 - W a t e r F u n d 1, 7 3 0 , 6 4 7 2, 4 8 2 , 6 8 9 1, 0 5 6 , 6 6 5 78 6 , 6 9 9 6,056,700 60 1 - W a t e r P l a n t C o n s t r u c t i o n - - 61 0 - W a t e r I m p a c t F e e - 2 , 7 5 0 , 0 0 0 2,750,000 62 0 - W a s t e W a t e r F u n d 2, 4 1 3 , 9 6 2 2, 7 9 5 , 3 3 8 1, 1 5 3 , 6 5 0 - 1, 2 0 0 , 0 0 0 7,562,950 63 0 - W a s t e W a t e r I m p a c t F e e - 82 0 , 0 0 0 820,000 64 0 - S o l i d W a s t e F u n d 1, 0 8 4 , 7 6 9 1, 2 5 8 , 4 1 3 65 9 , 9 8 4 3,003,166 65 0 - P a r k i n g F u n d 26 4 , 6 3 6 21 3 , 4 7 5 - 478,111 67 0 - S t o r m W a t e r F u n d 88 , 2 6 3 37 , 3 2 3 - 125,586 71 0 - V e h i c l e M a i n t e n a n c e 30 5 , 8 2 3 47 3 , 1 7 5 17 , 0 0 0 795,998 72 0 - H e a l t h - M e d i c a l I n s u r a n c e 3, 7 1 0 , 0 0 0 3,710,000 80 0 - C e m e t e r y P e r p e t u a l C a r e - - 25 , 7 9 2 , 9 9 5 $ 24 , 9 2 6 , 1 4 2 $ 12 , 4 9 8 , 3 3 9 $ 4, 1 3 6 , 5 2 4 $ 7, 4 3 7 , 6 7 0 $ 438,388 $ 75,230,058$ % o f T o t a l 34 % 33 % 17 % 5% 10 % 1%100% Ci t y o f B o z e m a n 63 FY14 Approved Budget EXPENDITURE TRENDS & ANALYSIS ___________________________________________________________________  This section provides a historical trend analysis of the expenditures of the largest funds of the City.   Increases and decreases in fund expenditure levels is a natural occurrence.  The most important point is  to understand what factors are causing fund expenditure levels to change.   General Fund expenditures  tend to be more stable, due to the fact that most costs are personnel that are both predictable and  steady.  In enterprise funds and construction funds, large fluctuations will occur due to the fact that  these funds are infrastructure intense and large expenditures are sporadic, depending on the projects  involved.  The seven funds described below encompass $51 Million (68%) of the total expenditures for  FY14.  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. Major functions supported by General Fund revenues include:  City  Administration, Police and Fire services, Court, Parks, Recreation, and Library.  Expenditures total $27  Million for this fiscal year.    The increase in expenditure levels of the General Fund can be tied to the growth trend of our  community.  With this increase in property and population, there is a need for additional General Fund  services.  Staffing increases to handle citizen demands bring salary and health insurance expenditure  increases.  Expanding our buildings to accommodate more citizens and employees results in an increase  to building maintenance costs.      Expenditures in Library Services increased significantly in 2007 due to the operations of the new  Library facility.    ‐ 5,000,000  10,000,000  15,000,000  20,000,000  25,000,000  30,000,000  2005200620072008200920102011201220132014 General Fund Expenditures City of Bozeman 64 FY14 Approved Budget       For FY08 we decreased expenditures on 911 Dispatch services by over $700,000, due to the  assumption of this program by the county.     Over the past six years, we have increased expenditures in Police and Fire Services. Most  significant this year is the continuation of the funding of the voter‐approved expenditures for  the addition of police officers, firefighters, and all associated equipment.      STREET MAINTENANCE FUND  The Street Maintenance District Fund’s expenditure history is shown below.    Expenditures pay for the  City’s street maintenance program personnel, operating costs, and equipment.     Beginning in FY12, we expanded the program to include major street reconstruction projects;  the first being the reconstruction of South 8th Avenue.      Expenditures in FY14 are budgeted at $3.8 Million and include $900,000 of expenditures from  our recently established Street Reconstruction and Curb Replacement monies.      WATER FUND  The following chart depicts the trend in the Water Fund and shows the result of sporadic large  improvement projects being undertaken in FY04‐08 and again in FY11‐FY13.     In 2004, we began design and construction on the Hyalite Transmission Main, which greatly  improved service for the City’s water supply from Hyalite reservoir.  That project was completed  in FY06.     FY12 expenditures total roughly $14.5 Million, and included spending on the first year of  construction of our new Water Treatment Facility, according to our long‐rang Water Facility  Plan.      FY12 also saw a concerted improvement in our water distribution pipe replacement program,  replacing rehabilitation projects “every‐two‐years” with an annual program (doubling our  efforts).  ‐ 500,000  1,000,000  1,500,000  2,000,000  2,500,000  3,000,000  3,500,000  4,000,000  2005200620072008200920102011201220132014 Street Maintenance Fund Expenditures City of Bozeman 65 FY14 Approved Budget       FY13 includes the majority of construction costs for the Treatment Facility.     Expenditures for FY14 are expected to fall to normal operating levels and total $6 Million.      WATER IMPACT FEE FUND  The Water Impact Fee Fund accounts for the spending of water system development impact fees.  The  fees are required to be spent on capital projects that expand the capacity of the City’s water treatment  and water distribution systems.  As such, spending is sporadic and related to planned capital projects.    In 2005, the Fund paid to settle class‐action litigation related to the inaction and implementation of the  fee system.  In 2005 & 2006, the Fund paid for improvements to the Hyalite Water Transmission Main.   In FY12, 13, and 14 the Fund has assisted with the construction the new Water Treatment Facility.           ‐ 5,000,000  10,000,000  15,000,000  20,000,000  25,000,000  2005200620072008200920102011201220132014 Water Fund Expenditures ‐ 5,000,000  10,000,000  8 Years Actual ‐Last 2 Projected Water Impact Fee Fund Expenditures City of Bozeman 66 FY14 Approved Budget       WASTEWATER FUND  The Wastewater Fund has also spent substantial dollars on capital improvements over the past ten  years.  As a result of our most recent Wastewater Facility Study, the City immediately embarked on the  design and construction of a new Water Reclamation Facility.       In November 2008, the City approved bids for a project totaling $54 Million.  We broke ground  in May 2009 and substantially completed the project in 2012.     FY12 also saw a concerted improvement in our wastewater collection pipe replacement  program, replacing rehabilitation projects “every‐two‐years” with an annual program (doubling  our efforts).   FY14 expenditures are estimated at $7.5 Million.   WASTEWATER IMPACT FEE FUND  The Wastewater Impact Fee Fund accounts for the spending of wastewater system development impact  fees.  The fees are required to be spent on capital projects that expand the capacity of the City’s  wastewater treatment and wastewater collection systems.  As such, spending is sporadic and related to  planned capital projects.    ‐ 4,000,000  8,000,000  12,000,000  16,000,000  20,000,000  24,000,000  28,000,000  2005200620072008200920102011201220132014 Wastewater Fund Expenditures ‐ 5,000,000  10,000,000  15,000,000  8 Years Actual ‐Last 2 Projected Wastewater Impact Fee Fund  Expenditures City of Bozeman 67 FY14 Approved Budget       In 2005, the fund paid to settle class‐action litigation related to the inaction and implementation  of the fee system.     In 2010, the fund assisted with the construction of the Water Reclamation Facility.     Expenditures in FY14 are budgeted at $820,000 to pay debt related to the capacity expanding  elements of the Water Reclamation Facility.    SOLID WASTE FUND     Expenditures in the Solid Waste Fund increased significantly during 2005‐2007 due to the City’s  investment in the Mandeville Farm property, Transfer Station design, and the Old Library  Property.     Costs also increased in FY06 when the City decided to direct‐haul collection trash to the County  Landfill.     The FY09 budget included the cap and closure costs on the City’s existing landfill cell, curb‐side  recycling start‐up, and funding our regular garbage collection routes.     Expenditures are estimated to total $3.0 Million for Collection and Recycling purposes this year.           ‐ 2,000,000  4,000,000  6,000,000  2005200620072008200920102011201220132014 Solid Waste Fund Expenditures City of Bozeman 68 FY14 Approved Budget      FUND BALANCES/WORKING CAPITAL TRENDS & ANALYSIS ___________________________________________________________________  There are two fund types that are used to account for the City’s operating funds.  One is governmental  fund types and the other is proprietary fund types.  The best measure of a governmental fund types’  financial condition is fund balance (assets minus liabilities).  The best measure of a propriety fund types’  financial condition is working capital (current assets minus current liabilities).     This section provides a historical trend analysis of the fund balance and working capital balances of the  major funds of the City.  Increases and decreases in a funds’ financial position is a natural occurrence.   The most important point is to understand what factors are causing a funds’ financial position to  change.   General Fund balances will generally be more stable, due to the fact that most costs are  personnel that are both predictable and steady.  In enterprise funds, large fluctuations will occur due to  the fact that these funds are infrastructure intense and large expenditures are sporadic.  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. Major functions supported by General Fund revenues include:  City  Administration, Police and Fire services, Court, Parks, Recreation, and Library.  The graph below shows that the city has maintained its General Fund balance between $2.5 and $7.5  Million over the past ten years.     The relatively sharp decline at the end of FY03 resulted from the use of $1.3 Million in reserves  to purchase the Story Mansion.   Increases in fund balance in 05 & 08 occurred as the result of unexpected revenues and vacancy  savings (most significant in FY08).     The decline in FY07 is attributed to the City’s share of the purchase of the Lamme Library  property for $1 Million.     FY09 saw an increase due, in part, to unfinished capital projects (Swim Center AV System and  Fire Department equipment purchases) that were carried over into the FY10 year and spent.     The FY12 budget year ended with a fund balance level of over $7 Million, due to vacancy savings  in the Police Department, and other departmental budget savings.     We anticipate that FY13 will end with over $6 Million in fund balance, of which $700,000 is  earmarked for payment of the City’s second payment to the MMIA for the settlement of the  declaratory action.     The FY14 Approved Budget will end with the required minimum $4 Million fund balance.  City of Bozeman 69 FY14 Approved Budget        The next graph shows the General Fund’s fund balance in relation to the annual operating revenue of  the fund.  In May 2011, the City adopted GFOA’s Best Practice for Unreserved Fund Balance in the  General Fund into its Budget Administration Ordinance.  This requires a 16.7% balance.  If that is not  achieved, the Commission must hold a separate hearing to specifically address why the balance has not  been met and what will be done going forward.   The reserve minimum will be met with an estimated 16.7% reserve.    There is considerable overlap between the City’s “backward looking” CAFR (Comprehensive Annual  Financial Report) and “forward looking” annual budget.   During the budget process, before a fiscal year  is completed, we are forced to estimate how much both the current (FY13) and future (FY14) reserve  amounts will be.       $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 1st 8 Years Actual ‐Last 2 Years Projected General Fund  ‐Fund Balance ‐FY14 19.8%17.9% 13.3% 20.6% 24.3% 14.5% 22.7% 31.1% 28.1% 16.7% 0% 5% 10% 15% 20% 25% 30% 35% 1st 8 Years Actual ‐Last 2 Years Projected Unreserved General Fund Balance  as a % of Revenues City of Bozeman 70 FY14 Approved Budget      WATER FUND   The graph below depicts the working capital balance of the City’s Water Fund.  This graph typifies the  significant fluctuations that result from large infrastructure expenditures.      We accumulated, and are now utilizing, dollars for plant design and construction, which is estimated to  cost approximately $40.7 Million over FY11‐FY13, borrowing cash and utilizing savings for construction.   FY14 budget projects an ending balance of $6.4 Million.    WASTEWATER FUND   As seen by the graph of the wastewater fund on the next page, the fund’s working capital balance has  been steadily growing over the past ten years.   The FY09 spending on construction of the plant brings  the working capital balance to its lowest level in ten years.  This is to be expected, considering that the  treatment plant project represents the most substantial investment in the City’s Wastewater Facility in  decades.  FY14 ending working capital balance is estimated at $1.9 Million.  ‐$500,000 $1,500,000 $3,500,000 $5,500,000 $7,500,000 $9,500,000 $11,500,000 1st 8 Years Actual ‐Last 2 Years Projected Water Fund ‐Working Capital City of Bozeman 71 FY14 Approved Budget          SOLID WASTE FUND  The graph of the Solid Waste Fund working capital begins with a healthy balance accumulated to plan  for the eventual closure of the landfill and to provide for an alternative for solid waste disposal.     In FY07, $1.5M was utilized to purchase the Lamme Library Property, after the City Commission  decided to discontinue land‐filling operations, and to join the County’s regional Solid Waste  District.      The FY09 budget anticipated closing and capping the Landfill and beginning a curbside recycling  program in addition to the current garbage collection services.  The new recycling program  required investments in a new recycling truck and bins for customers which were funded in  FY08.     FY10 shows the results of utilizing approximately $370,000 for the addition of office and vehicle  storage space to meet the long term needs of the division.     The FY14 budget results in an ending working capital balance of approximately $925,000.  $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 1st 8 Years Actual ‐Last 2 Projected Wastewater Fund ‐Working Capital $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 1st 8 Years Actual ‐Last 2 Years Projected Solid Waste Fund ‐Working Capital City of Bozeman 72 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 010 - General Fund Revenues Property Taxes10,564,617 11,290,355 11,432,986 Gallatin County Option980,111 1,056,500 987,000 Business/Animal Licenses and Permits294,411 285,250 285,370 Grants199,259 - - County Shared 499,964 481,528 507,659 State Shared 5,440,325 5,177,090 5,660,202 General Government 1,487,456 1,515,691 1,504,165 Public Safety 158,887 155,054 162,764 Public Welfare 520,409 474,350 448,800 Library Fines 46,470 45,000 45,000 Police Court Fines 1,113,507 1,091,500 1,104,500 Weed Mowing Fines - - - Parking Fines 61,086 75,000 50,000 Animal Control Fines 20,670 30,000 - Snow Removal Fines - - - Miscellaneous Fines - - - Interest Income 55,104 30,000 35,000 Admin Reimbursement - - - Cash Over/Short - - - Donations - - - Miscellaneous Revenue 4,930 5,000 5,000 Refunds & Reimbursements 5,742 25,000 25,000 Rents and Royalties 406 1,500 1,500 Sales/Unclaimed Property 11,006 15,000 10,000 Street & Alley Vacation - - - Transfers 1,952,844 2,171,149 2,184,293 Proceeds-Asset Disposition - - - Compensation for Loss Total Revenues 23,417,204 23,924,967 24,449,239 Expenditures Personnel & Benefits 15,904,176 15,012,219 16,416,267 Operations 5,223,995 7,971,895 8,269,182 Capital 771,297 1,005,670 1,896,913 Debt Service 212,771 150,000 - Transfers 878,575 439,186 274,186 Total Expenditures 22,990,814 24,578,970 26,856,548 Special Revenue Funds 100 -Community Development Revenues Property Taxes165,523 167,538 169,782 Grants5,500 5,500 5,225 County Shared- - - State Shared 94,015 71,000 96,255 Charges for Services159,858 112,000 146,700 Interest Income1,251 - - Refunds & Miscellaneous Revenue 14,789 18,000 16,000 Transfers 331,482 349,036 199,036 Total Revenues 772,418 723,074 632,998 City of Bozeman 73 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved Expenditures Personnel & Benefits599,262 636,926 577,791 Operations49,567 80,803 192,688 Capital- - 12,500 Transfers - - - Total Expenditures 648,829 717,729 782,979 103 - Health-Medical Insurance Revenues Property Taxes 1,866,700 1,932,530 1,982,204 Tranfers 40,000 - - Total Revenues 1,906,700 1,932,530 1,982,204 Expenditures Transfers 1,789,983 2,021,149 2,178,484 Total Expenditures 1,789,983 2,021,149 2,178,484 108 - Community Transportation Revenues Grants 167,801 - - Donations - - - Transfers 30,150 30,150 30,150 Refunds & Misc Rev 35,679 - - Total Revenues 233,630 30,150 30,150 Expenditures Personnel & Benefits - - - Operations - 30,515 30,515 Capital 222,493 - - Total Expenditures 222,493 30,515 30,515 109 - Highway Safety Improvement Projects Revenues Interest Income 207 - - Total Revenues 207 - - Expenditures Operations - - - Total Expenditures - - - 110 - Gas Tax Revenues State Shared 650,383 650,400 650,400 Interest Income 4,100 4,000 4,000 Total Revenues 654,483 654,400 654,400 Expenditures Operations 191,669 229,500 229,500 Capital 424,018 430,000 430,000 Total Expenditures 615,687 659,500 659,500 City of Bozeman 74 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 111 - Street Maintenance Revenues Penalty & Interest27,932 - 20,000 Permits4,750 15,000 15,000 State Shared974 - - Public Service 2,692,020 2,741,676 3,107,999 Interest Income 7,319 7,500 15,000 Other Financing Sources 241,174 - - Refunds & Reimbursements 2,275 - - Proceeds-Asset Disposition - - - Total Revenues 2,976,444 2,764,176 3,157,999 Expenditures Personnel & Benefits 1,179,095 1,270,442 1,311,538 Operations 813,987 908,540 1,056,668 Capital 460,687 537,723 1,205,383 Debt Service 205,173 270,197 255,000 Total Expenditures 2,658,942 2,986,902 3,828,589 112 - Tree Maintenance Revenues Penalty & Interest 4,753 2,000 4,000 Intergovernmental 1,000 - - Public Service 429,082 422,129 420,745 Interest Income 1,999 2,000 2,000 Refunds & Reimbursements - - - Sales 5,950 10,000 6,000 Other Financing Sources 3,200 - - Total Revenues 445,984 436,129 432,745 Expenditures Personnel & Benefits 323,150 336,465 342,292 Operations 105,400 124,750 141,317 Capital - - 62,000 Total Expenditures 428,550 461,215 545,609 113 - Fire Impact Fee Revenues Public Safety 245,250 190,000 190,000 Interest Income 1,589 - - Proceeds of Long Term Debt - - - Total Revenues 246,839 190,000 190,000 Expenditures Operations 36,978 - - Capital - - - Transfers 150,000 150,000 - Total Expenditures 186,978 150,000 - 114 - Street Impact Fee Revenues Public Service 1,090,715 921,000 921,000 Interest Income 61,841 85,000 60,000 Admin Reimbursement - - - Total Revenues 1,152,556 1,006,000 981,000 City of Bozeman 75 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved Expenditures Operations69,054 - - Capital 1,244,166 4,790,500 350,000 Transfers 29,400 - - Total Expenditures 1,342,620 4,790,500 350,000 115 - Building Inspection Fund Revenues Permits 915,544 957,525 1,153,700 State Shared 9,063 - - General Government - - - Public Safety 983 1,000 - Refunds & Reimbursements 30 - - Interest Income 10,373 7,000 7,000 Total Revenues 935,993 965,525 1,160,700 Expenditures Personnel & Benefits 617,587 731,428 946,626 Operations 170,317 155,188 181,984 Capital 100,000 100,000 Total Expenditures 787,904 986,616 1,228,610 116 - TIFD Downtown Improvement Revenues Property Taxes 731,796 1,339,000 1,425,195 State Shared 31,158 31,158 31,158 Interest Income 10,770 11,000 11,000 Other Revenues - - - Total Revenues 773,724 1,381,158 1,467,353 Expenditures Operations 273,884 1,558,600 1,558,600 Transfers 447,738 438,388 438,388 Total Expenditures 721,622 1,996,988 1,996,988 118 - HUD Projects Revenues Interest Income - - - Loan Principal - - - Loan Interest - - - Grants 148,100 - - Refunds & Reimbursement - - - Total Revenues 148,100 - - Expenditures Operations 15,737 - - Capital 132,363 - - Total Expenditures 148,100 - - 119 - Economic Development Loan Revenues Interest Income - - - Loan Principal 292,496 - - Loan Interest 17,502 - - Grants - - - Refunds & Reimbursement - - - Total Revenues 309,998 - - City of Bozeman 76 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved Expenditures Operations78,835 - - Total Expenditures 78,835 - - 120 - Community Housing Fund Revenues Property Tax Revenue 41,031 41,885 42,445 Interest Income 2,956 5,000 3,000 Refunds & Reimbursements - - - Loan Principal 5,000 5,000 5,000 Total Revenues 48,987 51,885 50,445 Expenditures Personnel - - - Operations 40,000 40,000 47,000 Total Expenditures 40,000 40,000 47,000 121 - Housing Revolving Loan Revenues Interest Income 521 750 750 Other Revenues - - - Loan Principal 4,842 4,200 4,200 Loan Interest 602 750 750 Total Revenues 5,965 5,700 5,700 Expenditures Operations 44,400 14,400 14,400 Total Expenditures 44,400 14,400 14,400 124 - Bozeman Bike Board Revenues Grants 1,385 - - Other Revenue 18,440 - - Total Revenues 19,825 - - Expenditures Operations 19,825 - - Total Expenditures 19,825 - - 125 - Drug Forfeiture Fund Revenues Grants 99,866 56,000 56,000 Police Court Fines 48,894 40,000 50,000 Miscellaneous Revenue 36,771 5,000 - Other Financing Sources 149,125 90,000 90,000 Total Revenues 334,656 191,000 196,000 Expenditures Personnel & Benefits 196,875 90,069 175,102 Operations 11,546 11,300 11,300 Total Expenditures 208,421 101,369 186,402 126 - Neighborhood Parking District Revenues Grants - - - Other Revenue - - Total Revenues - - - City of Bozeman 77 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved Expenditures - - - Personnel - 2,981 - Total Expenditures - 2,981 - 128 - Fish Wildlife & Park Mgmt Revenues Grants - - - Other Revenue 294 - - Total Revenues 294 - - Expenditures Operations 112 - - Capital 11,054 - - Total Expenditures 11,166 - - 129 - Recovery Act, ARRA Revenues Grants9,300 - - Transfers In/Other 83,014 - - Total Revenues 92,314 - - Expenditures Operations 3,461 - - Capital 2,060 - - Total Expenditures 5,521 - - 130 - Americans with Disability Revenues Interest Income 325 - - Transfers - - - Total Revenues 325 - - Expenditures Operations - - - Capital - - - Total Expenditures - - - 131 - Beautification of Bozeman Revenues Donations - 1,000 - Interest Income 9 - - Total Revenues 9 1,000 - Expenditures Operations 55 - - Total Expenditures 55 - - 132 - Bogert Park Special Revenue Revenues Donations - - - Other Revenue 101 - - Transfers & Other Revenue - - - Total Revenues 101 - - Expenditures Operating - - - Total Expenditures - - - City of Bozeman 78 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 133 - Recreation Special Revenue Revenues Interest Income122 200 200 Donations1,377 500 500 Total Revenues1,499 700 700 Expenditures Operations3,100 1,000 1,000 Total Expenditures3,100 1,000 1,000 135 - Cemetery Special Revenue Revenues Interest Income22 - - Donations - - - Total Revenues 22 - - Expenditures Operations - - - Total Expenditures - - - 136 - Park Special Revenue Revenues Interest Income 154 200 200 Donations 60 1,000 500 Total Revenues 214 1,200 700 Expenditures Operations - 12,000 12,000 Capital 15,500 - - Transfers to Other Funds - Total Expenditures 15,500 12,000 12,000 137 - Library Special Revenue Revenues Grants 1,480 - - Interest Income 252 200 200 Donations 31,360 5,000 25,000 Refunds & Reimbursements - - - Total Revenues 33,092 5,200 25,200 Expenditures Operations 17,639 7,900 7,900 Transfers - - - Total Expenditures 17,639 7,900 7,900 138 - Law & Justice Center Expenditures Operations - - Total Expenditures - - - City of Bozeman 79 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 139 - Police Special Revenue Revenues Grants18,857 - - Public Safety - - - Interest Income 2,921 3,000 3,000 Donations 12,670 500 1,000 Miscellaneous Revenue - - - Transfers 100,000 100,000 - Total Revenues 134,448 103,500 4,000 Expenditures Personnel & Benefits 77,834 68,259 81,154 Operating 20,450 25,960 10,010 Transfers - - - Total Expenditures 98,284 94,219 91,164 140 - Police Domestic Violence Revenues Grants 119,350 255,000 200,000 Refunds & Reimbursements - - - Transfers - - - Total Revenues 119,350 255,000 200,000 Expenditures Personnel 40,740 49,756 54,125 Operating 78,611 158,404 147,100 Total Expenditures 119,351 208,160 201,225 142 - Sustainability Grant Revenues Grants - - - Total Revenues - - - Expenditures Operating 405 - - Total Expenditures 405 - - 143 - TIF N 7th Corridor Revenues Property Taxes 488,059 500,000 645,000 Interest Income 5,348 5,000 7,500 Transfers - - - Total Revenues 493,407 505,000 652,500 Expenditures Operating 98,628 856,849 856,849 Transfers 10,000 10,000 10,000 Total Expenditures 108,628 866,849 866,849 City of Bozeman 80 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 144 - TIF NE Urban Renewal District Revenues Property Taxes57,172 79,000 79,000 Interest Income1,443 1,500 1,600 Transfers- - - Total Revenues 58,615 80,500 80,600 Expenditures Operating 33,772 201,312 92,400 Transfers5,000 5,000 5,000 Total Expenditures38,772 206,312 97,400 145 - TIF Mandeville Farm Industrial Revenues Property Taxes8,477 5,000 46,000 Refunds & Reimbursements- - - Transfers - - - Total Revenues 8,477 5,000 46,000 Expenditures Operating 1,833 - - Total Expenditures 1,833 - - 146 - Lighting Districts Revenues Special Assessments 336,834 315,000 347,000 Interest Income - - - Total Revenues 336,834 315,000 347,000 Expenditures Operating 336,834 315,000 347,000 Total Expenditures 336,834 315,000 347,000 174 - Victim/Witness Advocate Revenues Police Court Fines 73,641 75,000 65,000 Interest Income 3,662 4,500 3,500 Total Revenues 77,303 79,500 68,500 Expenditures Operating 87,911 122,000 125,000 Total Expenditures 87,911 122,000 125,000 175 - Senior Transportation Revenues Property Taxes 83,015 83,769 84,891 State Shared - - - Interest Income 274 - - Total Revenues 83,289 83,769 84,891 Expenditures Operating 83,901 83,769 83,769 Total Expenditures 83,901 83,769 83,769 City of Bozeman 81 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 176 - BID Downtown Improv Dist Revenues Assessments113,803 114,000 120,000 Penalty & Interest- - - Total Revenues 113,803 114,000 120,000 Expenditures Operating 114,373 114,000 114,000 Total Expenditures 114,373 114,000 114,000 179 - Disaster Relief (Hail Damage Events) Revenues Refunds & Reimbursements - - - Interest Income 14,006 10,000 10,000 Total Revenues 14,006 10,000 10,000 Expenditures Operating - - - Total Expenditures - - - 183 - Fire Department Special Revenue Revenues Interest Income 889 - - Donations 661 - - Grants 44,167 - - Total Revenues 45,717 - - Expenditures Operating 3,752 - - Capital 2,638 - - Total Expenditures 6,390 - - 184 - Parks Master Plan/Improvement Grants Revenues Transfers 50,000 75,000 75,000 Total Revenues 50,000 75,000 75,000 Expenditures Capital 33,291 75,000 75,000 Total Expenditures 33,291 75,000 75,000 186 - Development Impacts Revenues Transfers In - - - Interest Income 4,115 4,500 3,000 Loan P&I 3,445 - - Total Revenues 7,560 4,500 3,000 Expenditures Operating 46,800 - - Capital 67,960 - - Total Expenditures 114,760 - - City of Bozeman 82 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 187 - Fire Dept Equipment Revenues Property Taxes330,289 335,076 339,564 Other39,290 Interest Income3,020 4,500 1,000 Total Revenues372,599 339,576 340,564 Expenditures Operating- - - Capital - 77,864 437,864 Total Expenditures - 77,864 437,864 188 - City/County Joint Drug Forfeiture Revenues Fines285 5,000 500 Interest Income1,837 2,000 1,500 Donations- - - Total Revenues 2,122 7,000 2,000 Expenditures Operating 58,883 - - Transfers to Other Funds - - - Total Expenditures 58,883 - - 189 - Story Mansion Special Revenue Revenues Charges for Sevices 19,363 - 15,547 Refunds & Reimbursements - - - Transfers From other Funds 70,142 - - Total Revenues 89,505 - 15,547 Expenditures Operating 88,370 - 15,547 Capital - - - Total Expenditures 88,370 - 15,547 190 - Energy Grants Revenues Grants 120,741 - - Refunds & Reimbursements 12,061 - - Total Revenues 132,802 - - Expenditures Operating 111,134 - - Capital 16,100 - - Total Expenditures 127,234 - - 191 - Bozeman Tourism BID Revenues Special Assessments 399,054 410,000 410,000 Interest Income - - - Total Revenues 399,054 410,000 410,000 Expenditures Operations 406,961 410,000 410,000 Total Expenditures 406,961 410,000 410,000 City of Bozeman 83 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 850 - Cash in Lieu of Parkland Revenues Cash in Lieu of Parkland- - - Interest Income - - - Total Revenues - - - Expenditures Capital - - - Total Expenditures - - - Debt Service Funds 300 - SID Revolving Fund Revenues Special Assessments- 11,240 11,240 Interest Income 28,553 20,000 20,000 Transfers - - - Total Revenues 28,553 31,240 31,240 Expenditures Operating - - - Transfers - 613,000 200,000 Total Expenditures - 613,000 200,000 301 - Bond S & I Library Revenues Property Taxes 318,352 274,849 262,313 Total Revenues 318,352 274,849 262,313 Expenditures Debt Service 316,130 274,849 274,849 Total Expenditures 316,130 274,849 274,849 302 - Bond S & I 1995 Trans Proj Revenues Property Taxes 473,103 422,088 443,979 Total Revenues 473,103 422,088 443,979 Expenditures Operating - - - Debt Service 428,765 422,088 422,088 Total Expenditures 428,765 422,088 422,088 304 - Bond S & I Parks & Open Space Bond Revenues Property Taxes - - 350,000 Total Revenues - - 350,000 Expenditures Debt Service - - 350,000 Total Expenditures - - 350,000 City of Bozeman 84 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 305 - 2007 Downtown TIF Bonds Revenues Interest Income- - - Transfers In - - 428,388 Total Revenues - - 428,388 Expenditures Operating - - - Debt Service 421,988 428,388 428,388 Total Expenditures 421,988 428,388 428,388 310-441- SID Funds Revenues Special Assessments 2,274,321 1,500,000 1,619,500 Interest Income - - - Miscellaneous Revenue - - - Transfers - - - Total Revenues 2,274,321 1,500,000 1,619,500 Expenditures Transfers - - - Debt Service 2,274,321 1,500,000 1,619,500 Total Expenditures 2,274,321 1,500,000 1,619,500 Construction Funds 504-563 - Construction Funds Revenues Grants- - - Interest Income - - - Other Revenues - - - Other Financing Sources 125,394 - 5,000,000 Total Revenues 125,394 - 5,000,000 Expenditures Operating 1,967 - - Capital 477,763 31,000 5,041,380 Total Expenditures 479,730 31,000 5,041,380 Enterprise Funds 600 - Water Fund Revenues Grants- - - State Shared - - - Utility Charges 6,814,990 6,588,212 6,771,532 Interest Income 142,875 105,000 94,000 Miscellaneous Revenue 69,165 45,450 96,480 Refunds & Reimbursements 2,528 1,030 - Rents and Royalties - - - Cash in Lieu of Water Rights - - - Contriubted Capital/Other 462,741 - - Proceeds of Long Term Debt - 19,500,000 - Total Revenues 7,492,299 26,239,692 6,962,012 City of Bozeman 85 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved Expenditures Personnel & Benefits1,992,965 2,036,977 1,730,647 Operating9,477,823 2,353,964 2,482,689 Capital10,414,422 17,130,712 1,056,665 Debt Service- 786,699 786,699 Transfers - - - Total Expenditures 21,885,210 22,308,352 6,056,700 601 - Water Plant Construction Subfund Revenues Utilities & Enterprise - - - Interest Income - - - Admin Reimbursement - - - Total Revenues - - - Expenditures Operating - - - Capital - - - Transfers - - - Total Expenditures - - - 610 - Water Impact Fee Revenues Utilities & Enterprise 981,096 775,000 858,500 Interest Income 76,700 75,000 75,000 Admin Reimbursement - - - Total Revenues 1,057,796 850,000 933,500 Expenditures Operating 148,349 - - Capital 21,326 3,075,290 - Transfers - - 2,750,000 Total Expenditures 169,675 3,075,290 2,750,000 620 - Waste Water Fund Revenues Grants - - - State Shared - - - Utility Charges 6,385,403 6,662,794 6,968,884 Interest Income 125,437 102,000 95,000 Miscellaneous Revenue 400 5,200 - Refunds & Reimbursements 79,966 30,603 30,909 Contriubted Capital/Other 11,343 - - Transfers In - - - Total Revenues 6,602,549 6,800,597 7,094,793 Expenditures Personnel & Benefits 1,626,706 1,757,903 2,413,962 Operating 7,065,086 2,732,233 2,795,338 Capital 310,468 1,081,000 1,153,650 Debt Service - 1,237,480 - Transfers - - 1,200,000 Total Expenditures 9,002,260 6,808,616 7,562,950 City of Bozeman 86 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved 630 - Waste Water Impact Fee Revenues Utility Charges986,905 820,000 820,000 Interest Income3,041 - - Admin Reimbursement - - - Total Revenues 989,946 820,000 820,000 Expenditures Operating 61,266 - - Capital 8,838 - - Debt Service - 820,000 820,000 Total Expenditures 70,104 820,000 820,000 640 - Solid Waste Fund Revenues Recycling Revenue 128,665 127,150 127,150 Collection Route Assessments 2,387,192 2,382,829 2,382,829 Tipping Fees - - - Interest Income 22,792 24,000 24,000 Roll-Off Container Rental 6,815 7,000 7,000 Miscellaneous Revenue 24,524 10,000 10,000 Rents and Royalties - - - Other (974) - - Total Revenues 2,569,014 2,550,979 2,550,979 Expenditures Personnel & Benefits 1,043,875 1,061,018 1,084,769 Operating 1,541,029 1,462,728 1,258,413 Capital 62,103 70,000 659,984 Debt Service - - - Transfers - - - Total Expenditures 2,647,007 2,593,746 3,003,166 650 - Parking Fund Revenues Licenses and Permits 167,286 174,500 183,500 Fines and Forfeitures 192,355 295,000 360,000 Charges for Services 4,350 2,000 3,000 Other 21,226 16,500 12,000 Transfers from other Funds 10,698 50,000 - Total Revenues 395,915 538,000 558,500 Expenditures Personnel & Benefits 199,612 210,637 264,636 Operating 790,615 203,232 213,475 Capital - 50,000 - Total Expenditures 990,227 463,869 478,111 670 - Storm Water Fund Revenues Utility Charges - 225,000 236,250 Interest Income - - - Admin Reimbursement - - - Total Revenues - 225,000 236,250 City of Bozeman 87 FY14 Approved Budget REVENUE EXPENDITURE DETAILS PER FUND ‐ FY14 FY12 FY13FY14 Actual AmendedApproved Expenditures Personnel & Benefits- 73,296 88,263 Opeartions - 43,844 37,323 Capital - 130,000 - Total Expenditures - 247,140 125,586 Internal Service Funds 710 - Vehicle Maintenance Revenues State Shared219 - - General Government 763,086 773,191 790,000 Interest Income 1,852 - - Refunds & Reimbursements 2,354 - - Transfers 301,879 - - Total Revenues 1,069,390 773,191 790,000 Expenditures Personnel & Benefits 267,253 296,098 305,823 Operating 522,268 476,723 473,175 Capital 72,967 9,400 17,000 Total Expenditures 862,488 782,221 795,998 720 - Health-Medical Insurance Revenues Premium Revenue 3,684,418 3,586,000 3,710,000 Interest Income - - - Refunds & Reimbursements 8,297 - - Total Revenues 3,692,715 3,586,000 3,710,000 Expenditures Operating 3,695,013 3,590,000 3,710,000 Total Expenditures 3,695,013 3,590,000 3,710,000 Permanent Funds 800 - Cemetery Perpetual Care Revenues Public Welfare87,573 25,000 80,000 Interest Income5,573 8,000 8,000 Transfers from Other Funds40,000 - - Total Revenues 133,146 33,000 88,000 Expenditures Transfers - - - Total Expenditures- - - 865-881 - Public Welfare Grants Revenues Intergovernmental 23,919 - - Total Revenues 23,919 - - Expenditures Operating 11,092 - - Total Expenditures 11,092 - - City of Bozeman 88 FY14 Approved Budget      LOCAL ECONOMIC OUTLOOK & CITY LONG RANGE FINANCIAL PLANS ___________________________________________________________________  Local Economic Outlook    The Bureau of Business and Economic Research (BBER) is the research and public service branch of the  University of Montana’s School of Business Administration.  The Bureau is regularly involved in a wide  variety of activities including economic analysis and forecasting.  Excerpts from the Bureau’s forecasts  contained in the Montana Business Quarterly from 2008 through 2013 relating to Gallatin County and  the City of Bozeman are summarized below.   The Gallatin County economy was significantly impacted by the Great Recession throughout  2008, 2009, and 2010.     By mid‐2009 construction employment was down 30% from mid‐2008 levels.  There were  sizeable declines in retail trade, transportation, and business services in early 2009.   The national recession impacted non‐resident travel to the area with spending declining  significantly during 2008 and 2009.  Recovery of this sector began in 2010 and 2011.   By 2011 the outlook for the City and the County began to change.  Bozeman and Gallatin  County’s base of high‐tech industries continued to expand.   In 2012 it was clear that recession impacts were concentrated in the homebuilding,  construction, and non‐residential travel industries.    The Bozeman area is evolving into a regional trade center.  Retail trade customers from the  surrounding rural areas are now shopping in Bozeman rather than commuting to the Billings  area.     The BBER is forecasting moderate 3.2% growth from 2012‐2015, which is down sharply from the  6% forecast in the 2001‐2007 period.  Despite estimated future growth remaining moderate, the  area is projected to remain among one of the fastest growing urban areas in the State.   As of 2013, job and income growth in the recovery for Bozeman and surrounding areas has been  particularly impressive as it was achieved without contribution from the construction sector.   Steady growth within Montana State University, particularly its research activities; good  prospects for high‐tech manufacturing and services; and an improved outlook for real estate  and construction have combined to make the BBER’s forecast for overall growth in the area  higher than any other major urban area in the state.  In summary, there are good reasons to remain bullish on Bozeman in the coming years as the economy  continues to indicate not only stabilization, but growth.  City Long Range Financial Plan  Capital Plans:  For more than a decade the City has prepared a 5‐Year Capital Improvement Plan (CIP).   The plan is prepared in the fall for the ensuing five (5) fiscal years.  This fall, we will be preparing the  FY15‐FY18 Capital Improvement Plan.     City of Bozeman 89 FY14 Approved Budget      The FY14‐18 CIP contained scheduled projects totaling $81.9 Million, and unscheduled projects of $111  Million.  The full plan can be found at http://www.bozeman.net/Business/Budgets‐and‐Financials.  Over the years, the plan has grown to encompass capital improvement and replacement plans for all of  the City’s funds that require capital spending:   General Fund    Building Inspection Fund   Library Capital Replacement Fund   Fire Capital & Equipment Fund   Street Maintenance Fund   Tree Maintenance Fund   Water Fund    Wastewater Fund   Stormwater Fund   Solid Waste Fund   Vehicle Maintenance Fund   Water Impact Fee Fund   Wastewater Impact Fee Fund   Fire Impact Fee Fund   Street Impact Fee Fund   New this year:  CTEP (Community  Transportation Enhancement  Program)   New this year:  Park & Trail Bond  Fund      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:   Street Maintenance Fund   Tree Maintenance Fund   Water Fund    Wastewater Fund   Stormwater Fund   Solid Waste 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 approved the capital plans.  The plans project revenue requirements, expenditure levels, and  estimated reserve levels for each of the five years.    These 5‐year plans are included in the budget work sessions and show the Commissions, staff and the  public the projected increases in fee and assessment levels required to fund the programs.    City of Bozeman 90 FY14 Approved Budget Department:CITY COMMISSION Activity:General Government Program Description: The City Commission is the legislative body of city government. It is comprised of a mayor and four commissioners. Members of the  City Commission are elected at large for four year overlapping terms. Responsibilities of the Commission include: establishment of  policies governing the operation of the City, enactment of ordinances and resolutions, adoption of the annual operating budget,  levying of taxes, and appointment of members to citizen advisory boards and commissions. The Commission employs a City  Manager and is responsible for the oversight and evaluation of the Manager’s performance as the chief administrative officer of the  City. Major Objectives: •  Work closely with the administration and other government officials to lobby for state legislation beneficial to cities.  •  Develop  broadbased city‐wide support for economic development and to foster coordination of public and private resources as a means of  enhancing economic prosperity and environmental quality. •  Improve public facilities and the quality of services delivered to the  public in order to meet the needs of the citizenry.  •  Cooperate with other governmental entities in order to provide services  efficiently and effectively and in a manner resulting in the most equitable distribution of the tax burden.•  Ensure that all decisions  are protective of the health, safety and general welfare of the citizens of this community. Budget Highlights: Primary and General Elections for Mayor Seat and Two Commission seats fall 2013. Accomplishments: •  In conjuncƟon with the Clerk’s Office, the City Commission supported costs for the Re‐CodificaƟon of the Bozeman Municipal  Code (BMC), which assisted with bringing the project to compleƟon in Fiscal Year 2012.  •  ConƟnued support will be sought for  keeping the City’s Code as up to date as possible for public access. PROGRAM INFORMATION Adopted Work Plan Items: In the spring of 2013 the City Commission updated its priorities for the coming year as follows: 1. Diversify the local economy and support the creation and expansion of mid to high paying jobs. 2. Implement the 2012 Parks & Trails bond to expand the capacity of our parks, trails, and open spaces. 3. Implement reform of the Community Development system with an enhanced focus on customer service. 4. Enhance downtown development opportunities. 5. Complete the integrated water resource plan and develop solutions to achieve long term water sustainability. 6. Implement financial plans and asset management systems to properly maintain and replace the City's infrastructure and facilities. 7. Complete design of the police station and municipal court and educate the public on the necessity for, and the passage of, a bond  measure. 8. Assist Gallatin College and secure regional funding. 9. Continue implementation of the Climate Action Plan. 10. Determine the future of Bogert Pool and the next steps for Aquatics and Recreation. 11. Consider a demolition by neglect ordinance. 12. Develop a permanent plan for the Story Mansion. City of Bozeman 91 FY14 Approved Budget Department:CITY COMMISSION Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 2.102.102.10 2.10 WL1 ORDINANCES PASSED 25242525 WL2 RESOLUTIONS PASSED 855160 60 WL3 COMMISSION MEETINGS HELD 524250 50 WL4 PUBLIC HEARINGS HELD 52425050 WL5 HOURS OF MEETINGS 250210280 250 WL6 PAGES OF MINUTES 800820600 600 WL7 EXECUTIVE SESSIONS 567 7 WL8 HOURS OF EXECUTIVE SESSIONS 101015 15 WL9 PAGES OF MINUTES FROM EXECUTIVE SESSIONS 151530 30 City of Bozeman 92 FY14 Approved Budget Department:CITY COMMISSION Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 8.44%$87,093$94,448Salaries & Benefits$84,979$7,355 157.28%$54,250$139,575Operating$79,012$85,325 0.00%$0$0Capital$0$0 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $163,991 $141,343 $234,023 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1110City Commission $92,680 67.48%$163,991$137,343$230,023 1130Special Bodies/Study Commission/Ethics  Board $0 0.00%$0$4,000$4,000 Totals $163,991 $141,343 $234,023 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $92,680 65.57%$163,991 $141,343 $234,023 Totals $163,991 $141,343 $234,023 City of Bozeman 93 FY14 Approved Budget Department:CITY MANAGER Activity:General Government Program Description: The purpose of the City Manager’s office is to provide overall leadership, direction, coordination, and support for the City’s activities  and workforce. The City Manager’s office works to ensure that services provided are within: the law, the policies of the Bozeman  City Commission, and the resources of the City. The City Manager provides information to the City Commission in an effort to  support their ability to make informed policy decisions.    The duties of the City Clerk include: attending all Commission meetings, preparing minutes, keeping official records of the City,  publishing notices as needed and as required by law, acting as a staff person for the Commission, and preparing the Commission  agenda in conjunction with the City Manager.    The Economic Development division has been moved to the Community Services section of the budget in FY 2012.  In FY14, Human Resources (Personnel) Division moved to Administrative Services Department. Major Objectives: In support of the Mission, Values, and Goals of the City, the staff of the City Manager’s office will:            •  Communicate Bozeman City Government acƟviƟes to the publ.  •  Acknowledge our limited resources and constantly develop,  implement, and review plans to address needs through efficiency in assignments, cross training and other means.  •  Provide  opportunities and training for senior level staff to help ensure seamless governmental operations in the absence of any department  head. •  AnƟcipate future service demands and resource deficiencies and be proacƟve in addressing them •  Create a well‐led,  coordinated, and trained workforce. Budget Highlights: The addition of an Office Manager support position to expand and coordinate the Sustainability, Economic Development, and City  Manager efforts. (1.0 FTE) Accomplishments: FY13 ACCOMPLISHMENTS:   •  CreaƟng the AdministraƟve Services Departent. •  Hiring both the Parks & RecreaƟn and the Public Works Directors. •  Moving  the Sustainability Coordinator from the Finance Department to the City Manager's Office. •  Reorganizing the Community  Development Department and hiring its Director. PROGRAM INFORMATION Adopted Work Plan Items: The City Manager is working to fulfill the following Adopted Work Plan Items:  #8 – Assist Gallatin College and secure regional funding Since FY12 the City has included 1.5 mills to help fund program expansion.  Currently an effort is underway towards the 2013 fall  election measure that would allocate 1.5 mills across the entire county rather than just the City.  A resolution is pending for the  August 5th Commission meeting. #9 – Implement Climate Action Plan All first tier priorities are in progress including Communications, the Idle‐Free Bozeman program, the Energy Smackdown  Competition, an Energy and Conservation Mater Plan for City operations, municipal emissions reduction goals, the LED street light  replacement program, development of quarterly usage reports to Facilities Service and Departments, and restructuring the working  group to streamline and involve community participation. #12 – Develop a permanent plan for Story Mansion. In May 2013 the Commission approved an RFP for the sale or to obtain by gift the Story Mansion. City of Bozeman 94 FY14 Approved Budget Department:CITY MANAGER Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM1 Support the City Commission in their decision process by  providing unbiased, accurate research and data from the staff  a minimum of seven days prior to the introduction of an item  as an agenda item 80%98%98%98% PM2 Assure citizens of transparent local government through  established, maintained, and staffed open office hours, live  televised and internet streamed public meetings, advertised  Commission agendas, accessible public records, and  information available through the City’s web page at  www.Bozeman.net. 100%100%100%100% PM3 An open local government supported by a visible City Manager  who meets regularly with the County Commissioners,  leadership of MSU, the Chamber of Commerce, economic  development organizations, the Bozeman School District, and  civic groups. 100%100%100%100% PM4 Public resources allocated effectively and lawfully.  Qualified  independent auditors will perform annual audits, a public  budget process, and emphasis within the budget consistent  with the City’s adopted goals and work plan. 100%100%100%100% PM5 Employee matters handled in an equitable and lawful manner that minimizes the risk of loss to the City and its employees. 100%100%100%100% PM6 The recruitment process will protect the work force and City  rights, and results in matching appropriate hires with  appropriate jobs.  Turnover will be kept low resulting in a  stable workforce.  Continual skill improvement training will  result in a competent, effective and efficient workforce. 100%100%100%100% PM7 Opportunities to participate in world class leadership skills  training seminars by senior staff will result in a well‐led and  coordinated workforce whose culture and work environment is  built on the City’s core values of Integrity, Leadership, Service  and Teamwork. 100%100%100%100% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 11.508.008.005.00 WL01 Contracts Negotiated with Bargaining Units 330 WL02 Commission Meetings Attended 696969 WL03 Telephone & Email Contacts   CM and Assistant CM 25,00025,00025,000 WL04 Meetings: County Administration 202020 City of Bozeman 95 FY14 Approved Budget Department:CITY MANAGER Activity:General Government WL05 Meetings: Civic Groups & Citizens 757575 WL06 Meetings: MSU 101010 WL07 Meetings: Chamber 242424 WL08 Meetings: Montana City Managers 333 City of Bozeman 96 FY14 Approved Budget Department:CITY MANAGER Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐24.42%$720,472$544,516Salaries & Benefits$654,578($175,956) ‐6.04%$104,640$98,315Operating$111,046($6,325) ‐100.00%$20,000$0Capital$6,000($20,000) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $771,624 $845,112 $642,831 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1210City Administration $62,088 15.86%$378,314$391,587$453,675 1220City Clerk $6,704 3.67%$165,921$182,452$189,156 1230Human Resources ($271,073)‐100.00%$221,786 $271,073 $0 1260Neighborhood/Economic Development  Programs $0 0.00%$5,603$0$0 Totals $771,624 $845,112 $642,831 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund ($202,281)‐23.94%$771,624 $845,112 $642,831 Totals $771,624 $845,112 $642,831 City of Bozeman 97 FY14 Approved Budget Department:MUNICIPAL COURT Activity:General Government Program Description: Municipal Court accounts for costs associated with the judicial branch of City government, which includes one full‐time judge and  one half‐time judge, chief clerk, line clerks, and related operating costs. Section 3‐6‐101, et, seq., MCA, establishes general  provisions for a municipal court.   Section 3‐6‐103 sets forth the jurisdiction of the municipal court which includes: jurisdiction  coordinate and coextensive with the justice courts; original jurisdiction of all civil and criminal actions and proceedings provided for  in 3‐11‐103; concurrent jurisdiction with the district courts in actions arising under Title 70, chapters 24 through 27; applications for  search warrants and complaints charging commission of a felony; tax collection under $5,000; money due the City or actions under  $5,000 for the breach of official bonds and breach of contracts; recovery of City property under $5,000; collection of license fees;  specified civil cases under $7,000.   The Municipal Court hears cases involving city ordinances, misdemeanor cases defined by state  criminal codes, and may conduct preliminary hearings in felony cases.  Municipal Court operates out of the Gallatin County Law &  Justice Center in the basement.  The Municipal Judge is elected every 4 years in a nonpartisan election held in conjunction with the  City's regularly scheduled general election. Major Objectives: •  AddiƟonal training for staff.  •  Write new local Rules of Court. •  ConƟnue scanning court documents.  •  Maintain an  efficient collecƟon system concentraƟng on Municipal Services Bureau and collecƟon of fines and resƟtuƟon. •  ConƟnue effecƟve  communicaƟons with the City AƩorney, Prosecutor, Law Enforcement, and Public Defender’s Office.  •  Maintain updates of  computer programs and West Law for court use.  •  Periodically update bond book with new offenses and fine increases.   •   Increase security measures for courtroom and staff.  •  Work with Commissioners toward establishing adequate space for  increased court operations and location with Bozeman Police Department. Budget Highlights: Law & Justice Center Maintenance ‐ Courtroom #1 and Clerks Office ‐ $47,000 Law & Justice Center Space Lease  and Maintenance ‐ Courtroom #2 ‐$26,000 Accomplishments: Anticipated for FY13:  •  Implement an efficient collecƟon system concentraƟng on collecƟons and monitoring resƟtuƟon.   •  Maintain a current and  efficient criminal docket; expedite jury trials and trial resoluƟons.  •  ConƟnue effecƟve communicaƟons with the City AƩorney,  City Prosecutor, Public Defenders Office, and Law Enforcement Agencies.  •  AddiƟonal training to all staff.  •  Maintain updates of  computer program, jury program, scanning record  •  Maintain improved access to archive records.  •  Efficiently handle increased  volume of motions, hearings, and trials. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 98 FY14 Approved Budget Department:MUNICIPAL COURT Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 In an effort to maintain current and efficient criminal and civil  dockets, the average age of cases will be as follows:   Initial Appearance Judge Jury < 1 Mo. 10‐15 wks <6 Mos. <1 mo. PM02 Cases Resolved on First AppearanceN/A 60%60% PM03 Bozeman Municipal Court’s Effectiveness equals or exceeds the  standards in all cases and remains in compliance with Montana  law relating to referrals of disposition of cases to the  Department of Motor Vehicles within 15 days. 15 DAYS 100%100% PM04 Time Spent to Initialize Time Pay Agreement10 min per case 1 min per1 min per PM05 Daily Time Devoted to Time Pay Per Clerk (phone, counter,  summons, warrant) 10%/clerk 50%50% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM06 Number of:   Judge Trials   Jury Trials   Open Court   Misc. Hearings 3 days wkly 2 days wkly 3 days wkly 3 days wkly    PM07 Ticket Entry per Hour20 15‐2515‐25 PM08 Processing of Open Court Paperwork & Judge Trials1/2 DAY 3/4 DAY3/4 DAY PM09 Municipal Court Trials: Clerk Time in Court Room w/Judge  During Trial 10%20%30% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 8.508.508.50 8.50 WL01 Court Citations 5,17310,000 WL02 Judge Trial Requests 211300 WL03 Jury Trial Requests 389600 City of Bozeman 99 FY14 Approved Budget Department:MUNICIPAL COURT Activity:General Government WL04 Pre‐Trial Hearings (suppression, omnibus etc.)    New procedure for FY11, instead of auto set Jury trial 14342500 WL05 Open Court Proceedings: Hours per Week 10‐11 hrs10‐11 hrs WL06 Judge Trials Held 151150 WL07 Jury Trials Held 2430 WL08 Temporary orders of protection 3860 WL09 Summons Issued 2,4063,000 WL10 Warrants Issued 2,1772,500 WL11 Appeals 913 WL11 Open Court appearances (daily average)25.4028 WL12 Municipal Infractions 2,050700 City of Bozeman 100 FY14 Approved Budget Department:MUNICIPAL COURT Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 4.00%$498,421$518,361Salaries & Benefits$456,615$19,940 ‐2.41%$151,891$148,238Operating$214,668($3,653) 0.00%$0$0Capital$0$0 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $671,283 $650,312 $666,599 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1310Municipal Court $16,287 2.50%$671,283$650,312$666,599 Totals $671,283 $650,312 $666,599 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $16,287 2.50%$671,283 $650,312 $666,599 Totals $671,283 $650,312 $666,599 City of Bozeman 101 FY14 Approved Budget Department:CITY ATTORNEY Activity:General Government Program Description: The City Attorney is the legal advisor and primary attorney for the City and as such is responsible for both protecting the legal  interests 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 legal proceedings involving the City; prosecute misdemeanors including DUI, domestic  violence related cases, and other offenses committed within City; provides legal advice to the City Commission, City Manager, and  all departmental staff and boards; and prepares or reviews contracts, deeds, resolutions, ordinances, and other municipal  documents. The City Attorney’s Office also oversees litigation involving the City conducted by appointed counsel. Major Objectives: •  To protect the legal interests of the City and to represent the City before all courts, administraƟve agencies, and all legal  proceedings involving the City.  •  To provide legal advice to the City Commission, the City Manager, and all departmental staff.   •   To prosecute misdemeanors and traffic violaƟons commiƩed within City limits.   •  Prepare and/or review all contracts, deeds,  resoluƟons, ordinances, and other municipal documents.   •  To prosecute criminal cases in a Ɵmely, firm, and efficient manner.  •   PracƟce preventaƟve law by providing proacƟve legal advice.  •  Perform legal research and issue legal opinions including ethics  opinions. Budget Highlights: Fully Fund Victim/Witness Program ‐ $125,000 Fees for Outside Counsel/Litigation Costs ‐ $50,000 Provide share of Domestic Violence Prosecutor salary/benefits not provided by Federal Grant (50%) Litigation/Claims E‐Discovery Software (CIP) ‐ $65,000 Accomplishments: FY13 PRIMARY ACCOMPLISHMENTS:  •  Demonstrated improvement of informing police officers and other witnesses of cancelled  or amended dates for hearings and trials.  •   Implemented policy to complete all requests for prosecuƟon within 30 days of receipt  (or document why the deadline has passed)  •  Implemented policy to complete all requests for confidenƟal or public criminal  jusƟce informaƟon within Ɵme period required by district court.  •   Increased oversight of, and acƟve parƟcipaƟon in, civil  liƟgaƟon handled by outside counsel.  •  Developed new performance measures for prosecuƟon services.   •  Assigned aƩorney to  support code enforcement/quality of life acƟons.  •  Partnered with Bozeman Police Department to: Reform citaƟons to include  municipal infractions; Review policies and protocols including evidence disposal protocols; Develop and implement training and  discussion sessions with police officers on maƩers of criminal procedure.  •  Successfully integrated DomesƟc Violence Prosecutor  into the City’s criminal justice system through building relationships with law enforcement, county agencies, and local non‐profits.  •    Successfully used interns to assist in civil and criminal funcƟons. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 102 FY14 Approved Budget Department:CITY ATTORNEY Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 7.007.007.00 7.00 WL01 New Cases 6921,0401,1001,400 WL02 Open Cases 1,8001,8001,450 1,650 WL03 Judge Trials 619090 60 WL04 Jury Trials 18273030 WL05 Hearings: Change of Plea 571990700 900 WL06 Hearings: Omnibus 9151,3501,300 1,300 WL07 Hearings: Various Other 207300300 300 WL08 Requests for Confidential Criminal Justice Information 81215100 WL09 Requests for Prosecution 224550 75 WL10 Calendar Call 261390350 300 WL11 Domestic Cases Prosecuted 20303065 WL12 DUI's Prosecuted: 1st Offense 164250250 200 WL13 DUI's Prosecuted: 2nd Offense 396050 45 WL14 DUI's Prosecuted: 3rd Offense 3105 5 WL15 Aggravated DUI: 1st Offese N/AN/A1530 WL16 Aggravated DUI: 2nd Offense N/AN/a5 5 City of Bozeman 103 FY14 Approved Budget Department:CITY ATTORNEY Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 6.59%$622,053$663,022Salaries & Benefits$570,688$40,969 21.63%$214,450$260,825Operating$161,720$46,375 #Div/0!$0$65,000Capital$0$65,000 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $732,408 $836,503 $988,847 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1410City Attorney $124,344 18.07%$631,812$688,003$812,347 1430‐1446Civil Litigation $25,000 100.00%$12,541$25,000$50,000 1460Criminal Prosecution ‐ General $0 0.00%$144 $1,500 $1,500 1462Criminal Prosecution ‐ Victim/Witness $3,000 2.46%$87,911$122,000$125,000 Totals $732,408 $836,503 $988,847 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $149,344 20.90%$644,497 $714,503 $863,847 174Victim Witness Advocate $3,000 2.46%$87,911$122,000$125,000 Totals $732,408 $836,503 $988,847 City of Bozeman 104 FY14 Approved Budget Department:ADMINISTRATIVE SERVICES Activity:General Government Program Description: The Administrative Services Department budget unit accounts for the general fund costs associated with the overall Finance, Human  Resources and Information Technology administration of the City. The Department also functions with Grants staff, whose budget is  included in the Community Services section of the budget. The Department is comprised of five divisions: Administration,  Accounting, Treasury, Information Technology, and Human Resources.   Administrative Services provides support to other  departments including: financial planning, budgeting, insurance administration, accounting and financial statement preparation,  data processing, collection and investment of City funds, debt administration, utility billing, special improvement district accounting,  business license administration, development of internal controls, information technology services, human resources, and data  processing services.    The purpose of the Administration division is to provide financial planning and budgeting services and oversight. Insurance  administration, capital improvements planning, and long‐range financial planning is done through this division, along with general  leadership for the Department as a whole, including Grants efforts.    The purpose of the Accounting division is to properly record and account for the finances of the City. The division is responsible for  processing accounts payable, the recording of fixed assets, and the preparation of all financial statements.   The purpose of the Treasury division is to properly bill and collect amounts owed to the City. The Treasury division collects and  invests all City funds, bills utility charges to customers, and special improvement district assessments to property owners. The  division also issues business and pet licenses, collects parking tickets, and records cemetery lot sales.   Information Technology manages and operates the City's enterprise applications and networking services.  The division provides  technology services to the City departments and customers; support, training and research for City staff; and manages and  maintains daily operations of the data centers.     Human Resources supports City functions by ensuring the capability and stability of the workforce.  The manager supports  administrators and directors with current lawful information that provides sound recruitment practices and protects the  employment rights of the City and the workforce member. Major Objectives: • To manage and account for the City's finances in accordance with Generally Accepted Accounting Principles (GAAP), as set forth by  the Governmental Accounting Standards Board (GASB). • To prepare a Comprehensive Annual Financial Report (CAFR) in conformity  with GAAP • To prepare a comprehensive budget on an annual basis that encompasses all funds of the City. • To seek to maintain a  diversified and stable revenue base. • To seek to collect all funds due the City. • To monitor all department grants for compliance  with federal and state regulations and reporting requirements. • To develop a system of sound internal controls in all City  departments. • To provide all City departments budgetary and expenditure information on a timely basis to enable the departments  to operate within appropriation levels established by the City Commission. • To assure efficient and effective management of the  public's resources by providing quality financial services. • To safeguard and account for City assets and to provide accurate and  timely budgetary and financial data to management, City Commission, and the citizens of Bozeman. • To provide knowledgeable and  courteous customer service to all individuals who contact the Finance Department with questions or concerns.  • To safeguard the  City's financial assets through prudent investing, budgeting and expenditure control. Budget Highlights: General Fund Share of Audit Costs $24,000 Software Contract for Enterprise Software ‐ $66,750 Accomplishments: FY13 Anticipated Accomplishments:  •  Close monthly accounting functions by the 20th day of the following month. •  Receive a  clean audit opinion with no continuing or new audit comments. •  Properly account for Federal and State Grants and Loans.  •   Installation and training internally and across departments for utilization of new Qrep reporting software module.  •  Improve  information sharing with Planning Department and Engineering and GIS Divisions to provide for more timely and accurate land  parcel and owner information. PROGRAM INFORMATION Adopted Work Plan Items: City of Bozeman 105 FY14 Approved Budget Department:ADMINISTRATIVE SERVICES Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Distinguished Budget Presentation Award for the Government Finance Officer's Association RECEIVE RECEIVEDRECEIVEDRECEIVED WILL APPLY PM02 Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officer's Association RECEIVE RECEIVEDRECEIVEDWILL APPLY WILL APPLY PM03 City's Bond Rating: Downtown Tax Increment District Rating BBB+BBB+BBB+BBB+ PM03 City's Bond Rating: General Obligation A2Aa3Aa3 Aa3 PM05 Monthly Checklist Items Done Correctly the First Time 95%99%99%99%99% PM09 Accounts Receivable Statements Mailed by the 15th of the Month 98%100%100%100%100% PM10 Average # of Water Customers on Shut‐off List per Month <10 <20<20<20 <20 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 8.7510.0011.00 19.00 WL01 SID Statements Issued & Processed 16,00016,00016,20016,700 WL02 Utility Bills Issued & Processed 135,000135,000138,000 141,000 WL03 Accounts Payable Checks Processed 11,00011,00011,000 11,000 WL05 Federal Awards Expended (Grants)$3.8 Million$810,344$500,000 $400,000 WL06 IRS Informational Returns 120120120120 WL07 Business Licenses (Calendar Year)3,7504,2504,250 4,300 City of Bozeman 106 FY14 Approved Budget Department:ADMINISTRATIVE SERVICES Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 109.17%$639,124$1,336,881Salaries & Benefits$610,924$697,757 213.53%$190,780$598,143Operating$171,839$407,363 3900.00%$1,000$40,000Capital$4,720$39,000 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $787,483 $830,904$1,975,024 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1510Finance Administration $10,487 6.97%$133,990$150,366$160,853 1520Accounting $60,765 16.58%$366,715$366,451$427,216 1530Treasury $5,387 1.72%$286,778 $314,087 $319,474 1545Information Technology $810,329 #Div/0!$0$0$810,329 1560Human Resources $257,152 #Div/0!$0$0$257,152 Totals $787,483 $830,904 $1,975,024 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $1,144,120 137.70%$787,483 $830,904$1,975,024 Totals $787,483 $830,904 $1,975,024 City of Bozeman 107 FY14 Approved Budget Department:COMMUNITY DEVELOPMENT Activity:General Government Program Description: The Community Development Department accounts for the costs of administering the City’s long range and current planning and  community development programs.   Major elements of the Community Development program include:   •  Long Range Planning •  AnnexaƟon•  Subdivision Review•  Zoning Ordinance AdministraƟon  •  Historic PreservaƟon•   Impact Fees•  Affordable Housing •  Economic Development  •  Boards  Commissions Served Major Objectives: LONG RANGE PLANNING:  •  Engage the community in preparing and periodically updaƟng a “Growth Policy” (Comprehensive Plan) and transportaƟon plan  for the City of Bozeman.  •  Develop and evaluate the Unified Development Code to ensure effecƟve and efficient implementaƟon  of the Comprehensive Plan.  •  Assist other departments and agencies with Capital Improvement planning.   •  Assist Urban  Renewal Boards in implemenƟng applicable Tax Increment Financing (TIF) District Plans.  •  Prepare and implement special studies,  reports, and sub‐area plans.  •  Coordinate with public and private organizaƟons and agencies in implemenƟng long range planning  objectives effectively and efficiently.   CURRENT PLANNING:  •  Provide customer service to make the planning process accessible, understandable, and efficient.  •  Evaluate and make  recommendations to the Planning Board, City Commission, and /or Director of Public Service on all applications for annexations and  subdivisions of land. •  Evaluate and make recommendaƟons to the Development Review CommiƩee, Design Review Board, Board  of Adjustment, Zoning Commission and City Commission on all proposals for site development.  •  Provide zoning code  administraƟon to ensure compliance with and resoluƟon of non‐conformiƟes from the Bozeman Municipal Code.  •  Review  business licenses and building permit applicaƟons for compliance with the Zoning Ordinance.  •  Aid the City Commission and the  Community Affordable Housing Advisory Board in implementing regulatory reform to increase the stock of affordable housing.  •   Develop a visually appealing and historically rich community by encouraging the preservaƟon of Bozeman’s historic landmarks,  districts, and neighborhoods. •  Facilitate and coordinate the City’s Development Review and Design Review processes to ensure  compliance.  •  ConƟnue to promote local historic preservaƟon educaƟon through various public forums.  •  Review historic and  architectural appropriateness of alteraƟons, rehabilitaƟons, and restoraƟons. •  Research and inventory local historic properƟes  and, when appropriate, nominate them to the NaƟonal Register of Historic Places.  •  Administer the City’s impact fee program.   COMMUNITY DEVELOPMENT: •Assist and coordinate with other departments, public agencies, and non‐profits as needed with various grants.  •  ParƟcipate in  the City’s affordable housing programs•  ParƟcipate in the City’s economic development programs. Budget Highlights: Restructure of department with development review, long range planning, and building inspection working closely together. Contracted Services budget to continue temporary Administrative Assistant work. Capital expenditures budgeted to replace Office Copier (shared with Public Works) $12,500 Accomplishments: •ImplementaƟon of community development customer service delivery improvements.  •ConƟnued excellent project  management of current workload. •Review and target revisions to the City’s Unified Development Ordinance (UDO) to advance  community goals and Commission direcƟon.  • ConƟnue implementaƟon of Bozeman Community Plan. • ImplementaƟon and  support of City of Bozeman Economic Development Plan.  •ConƟnue implementaƟon of Downtown Bozeman Improvement Plan.    • Complete update process for the four impact fee studies.  •Complete Affordable Housing Needs Assessment and Strategic Plan.   • Complete Mandeville Farm/DNRC ProperƟes Master Plan and Feasibility Study.  • Complete Historic PreservaƟon Program  Analysis and Strategic Plan.  • ConƟnue staffing Urban Renewal/Tax Increment Finance District Boards.  • ConƟnue staffing  support of Neighborhood Program• ConƟnued coordinaƟon and cooperaƟon on planning issues with GallaƟn County, School  District 7, Montana State University, Montana Department of Transportation, Gallatin Valley Land Trust, and other public and  private organizaƟons.  •  Special projects as directed. PROGRAM INFORMATION City of Bozeman 108 FY14 Approved Budget Department:COMMUNITY DEVELOPMENT Activity:General Government Adopted Work Plan Items: The Community Development Department is working to fulfill the following Adopted Work Plan Items:  #3 ‐ Implement reform of the community development system with an enhanced focus on customer service.   The Community Development Department remains incredibly productive in the face of a staff shortage.  Changes implemented in  the summer of 2013 include review of applications in a timely manner, a new "user friendly" public notice format, and lunch hour  availability.  As of the end of July 2013, the department had already begun to receive feedback from the public in regards to the ease  of movement through the application process and the positive attitude of staff. #11 – Consider a demolition by neglect ordinance. Staff is working with interested parƟes to define the parameters of such an ordinance with Commissioner one‐on‐ones concluded  in late July 2013.  There is a schedule of public meetings forthcoming to gauge public opinion on demolition timing and demolition  by neglect.  At this time it is expected that a policy or an ordinance will be brought before the Commission in October. City of Bozeman 109 FY14 Approved Budget Department:COMMUNITY DEVELOPMENT Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 12.208.759.00 8.00 WL01 Subdivision Pre‐applications 54 WL02 Minor Sub‐Preliminary Plats 12 WL03 Major Sub‐Preliminary Plats 1 WL04 Final Plats 54 WL05 Master Plan Amendments 01 WL06 Annexations 12 WL07 Exemptions 1515 WL08 Preliminary Plat Lots Approved 86100 WL09 Final Plat Lots Approved 350 WL10 Special Projects Public Forum Opportunities 02 WL11 Literature/Information Requests: Impact Fees 90100 WL12 Public Participation in Forums 0100 WL13 Projects Assessed: Impact fees 8231,000 WL14 Estimates: Impact Fees 60100 WL15 Site Plans 2825 WL16 Conditional Use Permits 10 10 WL17 Planned Unit Developments 21 City of Bozeman 110 FY14 Approved Budget Department:COMMUNITY DEVELOPMENT Activity:General Government WL18 Certificates of Appropriateness 327250 WL19 Sign Reviews: Permanent and Temp 348300 WL20 Variances/Appeals 115 WL21 Zone Map Amendments 95 WL22 Zone Text Amendments 55 WL23 Concept Plan Review/Informal Review 1825 WL24 Evaluations for Allowable Signage: Site Visits/Consultations 500400 WL25 Special Temporary Use Permits (STUPs)1110 WL26 Re‐use Permits 3520 WL27 HISTORIC PRESERVATION: Office Visitations 195150 WL28 HISTORIC PRESERVATION: Presentations 810 WL29 HISTORIC PRESERVATION: Newsletters/articles 34 WL30 HISTORIC PRESERVATION: Advisory Board Meetings 58 Hours60 Hours WL31 HISTORIC PRESERVATION: Staff work with Volunteers 58 Hours 60 Hours WL32 HISTORIC PRESERVATION: Certified Local Government Hours 300 Hours300 Hours City of Bozeman 111 FY14 Approved Budget Department:COMMUNITY DEVELOPMENT Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐9.28%$636,926$577,791Salaries & Benefits$599,262($59,135) 119.90%$80,803$177,688Operating$49,567$96,885 #Div/0!$0$12,500Capital$0$12,500 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $648,829 $717,729 $767,979 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1610Planning Operations $102,257 72.78%$90,951$140,508$242,765 1620Subdivision Review ($13,647)‐10.41%$125,326$131,106$117,459 1630Long‐Range Planning ($36,448)‐65.84%$53,233 $55,361 $18,913 1640Annexation $13,958 27.71%$48,393$50,367$64,325 1650Code Enforcement ($10,606)‐53.08%$19,463$19,980$9,374 1660Historic Preservation ($535)‐0.60%$84,489$89,487$88,952 1670Zoning Operations ($22,204)‐11.21%$195,463 $198,032 $175,828 1680Neighborhoods $17,475 53.13%$31,511$32,888$50,363 Totals $648,829 $717,729 $767,979 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 100Community Development Fund $50,250 7.00%$648,829 $717,729 $767,979 Totals $648,829 $717,729 $767,979 City of Bozeman 112 FY14 Approved Budget Department:FACILITIES MANAGEMENT Activity:General Government Program Description: The Facilities Management budget unit accounts for costs associated with maintaining City owned buildings and grounds including:  City Hall; Fire Stations #1, #2 and #3; City Shop Complex; Lower Yard Shop Complex; Vehicle Maintenance Building; Alfred M. Stiff  Professional Building; Bozeman Public Library; and the Bozeman Senior Citizen's Center. Facilities Management is also responsible  for coordinating remodeling, renovations, and new construction projects.  Contracted services include such activities as: janitorial  services; snow removal; lawn care; and building systems including elevator and fire suppression systems, heating, ventilation, air  conditioning systems, and mechanical controls. The department also assists other divisions with building related projects and  construction related services. Major Objectives: • Provide a safe, comfortable, and professional working environment for all City employees, elected officials, building tenants and  the public. • 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. • Upgrade and renovate buildings and building related equipment as needed to meet future needs of  various city departments. • Assure city buildings meet or exceed all applicable building codes, OSHA, and ADA requirements. •  Implement building design, maintenance, and operational practices resulting in energy saving measures. • Act as the City’s  representative on building construction projects, to secure consultant services for these projects, process claims and monitor  progress on projects, and to gather bid quotes for projects to meet procurement requirements Budget Highlights: ADA Improvements ‐ $15,000 Citywide Energy Upgrades ‐ $15,000 City Building Facility Condition Inventory improvements ‐ $18,000 Accomplishments: FY13 ACCOMPLISHMENTS  1.  Complete construction and close out of 2010 hail damage.   2. Completed the 2012 Facility Condition  Inventory Report.   3. Repair damaged flooring in women’s restroom at the Professional Building.   4. Install bridge lights at City  Hall.   5. City Hall HR office relocation.   6. Reconfiguration of offices at Beall Park.   7. Renovation of Laurel Glen water facility.   8.  Repair entrance damage caused by delivery vehicle at the Senior Center. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 113 FY14 Approved Budget Department:FACILITIES MANAGEMENT Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Average Response Time: Emergency Repairs 30 Minutes 90%90%92%92% PM02 Average Response Time: Minor, Non‐emergency Repairs (In‐ House) 3 DAYS 90%95%95%95% PM03 Average Response Time: Minor, Non‐emergency Repairs  (Contracted) 12 DAYS 93%95%95%92% PM04 Facility User Ratings: Quality is Excellent or Good 90%83%85%85%80+% PM05 Claims Turn‐Around: Review & Approval to Finance 6 DAYS 95%95%95%95% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 3.553.003.50 3.50 City of Bozeman 114 FY14 Approved Budget Department:FACILITIES MANAGEMENT Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐1.90%$263,506$258,493Salaries & Benefits$224,150($5,013) ‐2.43%$932,546$909,860Operating$1,081,748($22,686) ‐88.40%$232,720$27,000Capital$164,672($205,720) ‐100.00%$150,000$0Debt Service$212,771($150,000) 0.00%$0$0Transfers$0$0 Totals $1,683,341 $1,578,772$1,195,353 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1810City Hall ($148,099)‐28.16%$358,280$525,862$377,763 1820Fire Station #1 ($1,785)‐3.84%$108,350$46,525$44,740 1830Shops Complex ($33,815)‐11.17%$251,973 $302,710 $268,895 1840Professional Building ($23,432)‐17.58%$156,273$133,275$109,843 1850Senior Center ($7,658)‐9.37%$155,608$81,700$74,042 1860Library $565 0.24%$367,940$235,400$235,965 1870Fire Station #2 ($17,885)‐49.13%$14,485 $36,400 $18,515 1880Fire Station #3 ($153,190)‐79.79%$244,657$191,995$38,805 1890Vehicle Maintenance Facility $1,880 7.55%$25,775$24,905$26,785 Totals $1,683,341 $1,578,772 $1,195,353 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund ($383,419)‐24.29%$1,683,341 $1,578,772$1,195,353 Totals $1,683,341 $1,578,772 $1,195,353 City of Bozeman 115 FY14 Approved Budget Department:INFORMATION TECHNOLOGY Activity:General Government Program Description: In FY14, the Information Technology Division moved to Administrative Services Department and the GIS Department moved to  Public Services Administration Department.  Details concerning these divisions will be found under their respective new  departments going forward. Major Objectives: • To manage and operate the City’s Enterprise Applications and Networking services. • To provide secure, dependable information  technology services to City departments and customers. • To provide support, training, and research for City Staff with their desktop  applications, both data and voice. • To manage and maintain the daily operations of the data centers. • To ensure 99% uptime for all  Information Technology Service. • To manage and maintain a functional web site for both citizens and staff. Budget Highlights: Accomplishments: Anticipated for FY14: 1. Completion of Help Desk Deployment 2. Development of Strategic Information Technology Plan. 3.  Integration (real‐time) of SunGard & GIS. 4. Development of a comprehensive employee training program. 5. More web based  services for citizens in Building and Planning. 6. Upgrade of our SQL Server Cluster to Server 2012 and SQL Server 2012 with new  hardware. 7. Continue upgrades to City Website to enhance the public’s access to City information. 8. Continue upgrade and  maintenance to the City VoIP phones and gateways. 9. Continue the migration of physical servers to virtual servers and continue  upgrades to aging routers and switches at selected locations. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 116 FY14 Approved Budget Department:INFORMATION TECHNOLOGY Activity:General Government Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Help Desk Calls Resolved 99%99%99%99%99% PM02 Phone System Uptime99%99%99%99%99% PM03 Data Network Uptime99%99%99%99%99% PM04 Point to Point Links Uptime (Fiber and Copper)99%99%99%99%99% PM05 Enterprise Application Uptime99%99%99%99%99% PM06 Server Uptime99%99%99%99%99% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 5.886.006.00 To Admin Serv WL01 Help Desk Calls Created and Completed 1,2001,2001,300 1,400 WL02 Hours Phone System is in Service: Possible Available = 8,760 8,6608,6608,710 8,710 WL03 Hours Data Network is in Service: Possible Available = 8,760 8,6608,6608,720 8,720 WL04 Point to Point Links: On Network/In Service (Fiber & Copper)16171819 WL05 Hours of Enterprise Applications Availability: Possible Available  = 8,760 8,6608,6608,750 8,750 WL06 Hours of Server Farm Availability: Possible Available = 8,760 8,6608,6608,745 8,745 City of Bozeman 117 FY14 Approved Budget Department:INFORMATION TECHNOLOGY Activity:General Government Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐100.00%$517,905$0Salaries & Benefits$460,329($517,905) ‐100.00%$393,211$0Operating$377,726($393,211) ‐100.00%$55,000$0Capital$56,956($55,000) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $895,011 $966,116 $0 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 1910Information Technology ($842,633)‐100.00%$753,195$842,633$0 1920GIS ($123,483)‐100.00%$141,816$123,483$0 Totals $895,011 $966,116 $0 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund ($966,116)‐100.00%$895,011 $966,116 $0 555Technology Construction $0 0.00%$0$0$0 Totals $895,011 $966,116 $0 City of Bozeman 118 FY14 Approved Budget Department:POLICE Activity:Public Safety Program Description: GENERAL: The Bozeman Police Department budget unit accounts for costs associated with providing all law enforcement services to  the citizens of the City of Bozeman. The general fund budget primarily supports the efficient and effective operation of the patrol,  investigative and support services divisions. Officers from these divisions are tasked with detecting, preventing, and investigating all  crimes occurring within the City.    PATROL DIVISION: The Patrol Division is primarily responsible for the enforcement of State of Montana statutes and City of  Bozeman Ordinances. The officers within this division operate around the clock, every day of the year, and handle emergency calls  for service along with proactive foot and bicycle patrols, property checks, public assists and citizen education. Additionally, the  traffic unit investigates motor vehicle crashes and helps ensure the safety of our roadways through traffic education and  enforcement. Additional specialty assignments include K9, Special Response Team, Field Training Officers, and Crisis Intervention  Team.   DETECTIVE DIVISION: Our Detective Division is responsible for investigating felony criminal activity, conducting public education,  performing background investigations on prospective employees, carrying out internal affairs investigations, and assisting other  agencies with investigations.   Support Services Division: The Support Services Division administers animal control education and  enforcement, parking education and enforcement, fleet maintenance, department training, uniforms and equipment, and the  recruitment and hiring of police officers. This division oversees community outreach programs such as National Night Out, Teenager  Distracted Driving course, Citizen's Police Academy, the Bozeman Police Business League and actively participates in the  community’s neighborhood associations.   DRUG FORFEITURE: The drug forfeiture budget accounts for the City of Bozeman's costs related to the drug enforcement efforts  within the Missouri River Drug Task Force (MRDTF) as outlined in the MRDTF Local Drug Task Force Interlocal Agreement. The  MRDTF encompasses six counties to include Gallatin, Lewis and Clark, Broadwater, Meagher, Madison and Park. This task force is  focused on the investigation of local and regional drug and firearm offenses. Major Objectives:  • Create and maintain a continued feeling of safety within the community.  • Provide the highest level of service to all citizens and  visitors of our community.  • Detect, investigate, and proactively prevent criminal activity. • Apprehend and hold criminal offenders  accountable for their illegal behavior.  • Participate in court proceedings. • Provide assistance to those who cannot care for  themselves or those in danger of physical harm. • Conduct regular and proactive traffic safety education and enforcement. •  Maintain a highly trained Special Response Team of officers qualified to handle barricaded subjects, hostage incidents, and high risk  search warrants.  • Resolve day‐to‐day conflicts among the general public.  • Maintain fully trained K9 teams qualified to assist with  building searches, evidence tracking, and drug interdiction efforts.  • Maintain assignment of School Resource Officers to Bozeman  School District to provide immediate enforcement, education, and liaison to students, school officials and parents.  • Provide crime  prevention education to schools, civic groups, businesses, and the public.  • Develop positive programs, in partnership with the  members of our community, which incorporate the concept of shared responsibility for public safety. • Develop and maintain  certified trainers with the goal of sustaining our department’s high training standards and requirements. • Continue to sponsor and  attend quality regional law enforcement training. • Continue to partner with law enforcement agencies to include local, state and  federal agencies. • Maintain a working environment where every employee's integrity, competency, and commitment to service are  self‐evident. • Maintain the assignment of two detectives to the Missouri River Drug Task Force.  • Maintain confidential and concise  intelligence files. • Assist prosecutors from city, state, and federal agencies in the prosecutions of drug cases.  • Share investigative  information with officers and detectives from both the city and county.  • Share investigative information with other local, state and  federal law enforcement agencies.  • Conduct drug education and awareness presentations. • Investigate complaints of illegal or  suspicious drug activity. • Make arrests for violations of illegal drug activity. Budget Highlights: Replacement of 4 Patrol Vehicles ‐ $208,000. Replacement of one Unmarked Vehicle ‐ $35,500 Land Purchase for Police and Municipal Courts Facility ‐ $1,000,000 PROGRAM INFORMATION City of Bozeman 119 FY14 Approved Budget Department:POLICE Activity:Public Safety Accomplishments: • Establish and begin implementation of a multi‐year strategic plan.  • Continue our recruiting efforts to hire, train and fully staff our  department.  • Evaluate and implement programs to reduce unsafe driving:  o Maintain a year around dedicated traffic enforcement  unit.   o Identify and train two new motorcycle patrol officers to reach full staffing level of the traffic enforcement unit.  • Continue  to monitor and improve patrol beats utilizing computer aided dispatch technology and mobile data terminals to increase the  efficiency of the patrol division.  • Implement the use of the Automated Fingerprint Identification System (AFIS) as a timely and  effective investigative tool.  • Continue the full implementation of the electronic ticketing and report writing programs.  • Leverage  technology toward increased operational efficiency and communication:   o Evaluate the feasibility of on‐line crime reporting.   o  Implement web‐based reporting for traffic and parking complaints.  • Continue to improve community outreach through a proactive  approach to crime response, public education and partnerships.  Anticipated Accomplishments for FY12:  • Complete the evaluation  of the Law and Justice Center Master Plan to identify deficiencies, space needs and options for our law enforcement facilities.  •  Maintain the Sexual and Violent Offender Registration Program (SVORP) in which compliance is maximized through the physical  check of 100% of registered offenders.  • Minimize overall risk and liability by continuing to maintain the highest training standards  for all Bozeman Police Department employees.  • Continue seeking and obtaining federal, state and local grants in an effort to offset  general fund expenditures.   Adopted Work Plan Items: The Police Department is working to fulfill the following Adopted Work Plan Item:  #7 – New police station design and construction. Currently the City police department shares a facility with the County.  While efforts have been made to engage the County on a  joint design for a new facility, the results have not been positive.  The City continues to search for an appropriate off‐campus  location for a police and courts facility.  One response was received as a result of the City’s RFQ for a buyer’s agent to locate such  property.  The City is also in discussions with Montana Department of Transportation regarding the North Rouse property. City of Bozeman 120 FY14 Approved Budget Department:POLICE Activity:Public Safety Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Response to Officer Complaints/Concerns24 hours 100%100%100%100% PM02 Provide Bicycle & Motorcycle Patrols7 mo/yr 100%100%100%100% PM03 Maintain Dedicated Traffic Enforcement Unit12 mo/yr 25%100%100%100% PM05 Homicide Reported Crime: Closed/Cleared/Leads Exhausted n/an/a100%100% PM06 Sexual Crime Reported Crime: Closed/Cleared/Leads Exhausted 65%65%75%75% PM07 Aggravated Assault Reported Crime: Closed/Cleared/Leads  Exhausted 90%90%90%90% PM08 Burglary Reported Crime: Closed/Cleared/Leads Exhausted 85%85%90%90% PM09 Counterfeiting/Forgery Reported Crime: Closed/Cleared/Leads  Exhausted 75%75%75%75% PM10 Criminal Mischief 90%90%90%90% PM11 Motor Vehicle Theft Reported Crime: Closed/Cleared/Leads  Exhausted 85%85%85%85% PM12 Drug/Narcotic Reported Crime: Closed/Cleared/Leads  Exhausted 95%80%80%80% PM14 Robbery Reported Crime: Closed/Cleared/Leads Exhausted 75%90%90%90% PM15 Investigation Cases Cleared90%90%90% PM16 Drug Forfeiture: 2 Officers Dedicated to Full‐Time Investigations100%100%100%100%100% PM17 Drug Forfeiture: 25% of Investigation Time Devoted to  Assisting Smaller Counties 100%100%100%100%100% PM18 Drug Forfeiture: Juvenile Drug Use (5% of DTF Arrests)100%100%100%100%100% PM19 Drug Forfeiture: Attend Weekly Inter‐Agency Meetings100%100%100%100%100% PM20 DARE: Provide Instruction to All 5th grades100%100%100%100%100% City of Bozeman 121 FY14 Approved Budget Department:POLICE Activity:Public Safety PM21 DARE: Provide Instruction to All 3rd Grades100%100%100%100%0% PM22 DARE: Percent of 5th Grade Graduates100%99%98%98%98% PM23 DARE: Percent of 3rd Grade Graduates 100%100%98%98%0% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 71.7571.7572.75 72.75 WL01 Full Staff MeetingsMonthly 80%100%100%100% WL02 Average Response Time: Emergency Calls 5 minutes 5.7 min5.1 min CY114.5 min CY12 4.6 min CY13 WL03 Average Response Time: Non‐Emergency Calls10 minutes 11.5 min 10.2 min CY1110.7 min CY12 10.2 CY13 WL04 Calls for Service (break‐down shown below)45,13146,35847,836 48,200 WL05 Aggravated Assault/Assault with Weapon 342026 26 WL06 Alarm 304276276 WL07 Animal Complaints 2,2712,3842,400 2,400 WL08 Arrests: Non‐warrant 1,6651,7671,744 1,750 WL09 Arrest: Warrant 660385384 385 WL10 Arson 116 2 WL11 Assault: Other 304237192 199 WL12 Burglary 134112164 160 WL13 Cell‐phone While Driving Citations 56252105 105 WL14 Criminal Trespass 539438400 425 WL15 Criminal Mischief/Vandalism 625649636 649 WL16 Disorderly Conduct 501887830 860 City of Bozeman 122 FY14 Approved Budget Department:POLICE Activity:Public Safety WL17 Disturbance/Loud Party 1,2001,0861,126 1,100 WL18 Driving Under the Influence of Alcohol/Drugs 428400416 418 WL19 Identity Theft/Deceptive Practice/Forgery 4219754 60 WL21 Homicide 003 1 WL22 Parking Citations Issued 3,6492,9751,998 2,100 WL23 Motor Vehicle Theft 6981108 108 WL24 Parking/Abandon Vehicle Complaint 1,9992,5282,294 2,300 WL25 Partner/Family Member Assault 288233240 245 WL26 Public Education Presentations 175230230 250 WL27 Sexual Crime/Rape 738674 76 WL28 Robbery 858 8 WL29 Agency Assist 13191,3721,628 1,650 WL30 Subject Stop 2,2601,3381,394 1,450 WL31 Theft 1,1811,4531,306 1,350 WL32 Traffic Citation Issued 45045,2345,580 5,600 WL33 Traffic Crash 1,4861,2641,354 1,370 WL34 Traffic Stops 10,0369,3589,632 9,800 WL35 Civil Assist 601770824 850 WL36 Public Assist 1,7542,0262,026 WL37 Suspicious Circumstances 1,1511,037970 1,010 WL38 Drugs: Possession and Paraphernalia (non‐MRDTF)308200190 200 City of Bozeman 123 FY14 Approved Budget Department:POLICE Activity:Public Safety Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 14.59%$5,176,988$5,932,080Salaries & Benefits$5,868,140$755,092 ‐4.88%$1,056,582$1,005,017Operating$943,318($51,565) 207.91%$403,850$1,243,500Capital$198,091$839,650 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$240,000$0 Totals $7,249,549 $6,637,420$8,180,597 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 3010Police Operations $1,372,248 24.94%$5,878,345$5,502,067$6,874,315 3020Crime Control & Investigations $74,677 9.84%$831,251$759,150$833,827 3030DARE $10,495 13.01%$89,583 $80,669 $91,164 3040Drug Forfeiture $85,033 83.88%$267,304$101,369$186,402 3070Animal Control $724 0.37%$183,066$194,165$194,889 Totals $7,249,549 $6,637,420 $8,180,597 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $1,488,134 23.95%$6,745,485 $6,213,672$7,701,806 125Drug Forfeiture $85,033 83.88%$208,421$101,369$186,402 138Law & Justice Center Prepaid Rent ($20,000)‐100.00%$19,125$20,000$0 139Police Special Revenue ($3,055)‐3.24%$98,284$94,219$91,164 140Police Domestic Violence ($6,935)‐3.33%$119,351$208,160$201,225 188City‐County Drug Forfeiture $0 0.00%$58,883$0$0 Totals $7,249,549 $6,637,420 $8,180,597 City of Bozeman 124 FY14 Approved Budget Department:FIRE Activity:Public Safety Program Description: The Fire Department budget unit accounts for the costs associated with meeting our mission.   MISSION:  To minimize life loss, injury, and property loss by rendering advanced life support emergency medical care, rescue  services, fire code inspections, code enforcement, public fire safety/survival education, fire suppression, fire cause/arson  investigation, hazardous materials mitigation and response, and disaster management.   We will provide these services at the  highest national standards consistent with community needs and available public and private resources. Major Objectives: CONTINUE ORGANIZATIONAL RESTRUCTURING RELATED TO 3 STATION OPERATIONS: • Promote Battalion Chiefs in support of our  three stations as authorized by the voters In the 2007 mill levy.     PROVIDE ADEQUATE RESOURCES, TRAINING, AND EDUCATION TO ASSURE EFFECTIVE LEVELS OF SERVICE DELIVERY AND PROMOTE  EMPLOYEE HEALTH AND SAFETY:  • Continue development and refinement of the department’s comprehensive training program  encompassing all Fire Department operations and services, which include but are not limited to DES, fire prevention, fire  suppression, hazardous materials, emergency medical, and rescue services.  • Implement employee succession plan/career  development plan.  • Maintain all current professional certifications. • Maintain all training, equipment, and personnel  requirements for state licensure to provide advanced life support, non‐transport (ALS), emergency services. Continue development  of the Department’s minimum company standards (MCS).     PLAN AND PREPARE FOR CURRENT AND FUTURE SERVICE DELIVERY NEEDS THROUGH THE IMPLEMENTATION OF THE ADOPTED FIRE  PROTECTION MASTER PLAN:  • Work closely with other departments to identify current and future service trends and what  resources are, and will be, needed to address the community’s emergency service needs.  • Continue long term planning for Fire  Station 4 and our Training facility.   CONTINUE TO CREATE, REFINE AND MAINTAIN EFFECTIVE ADMINISTRATIVE SUPPORT FOR ALL FIRE DEPARTMENT OPERATIONS AND  ACTIVITIES:  • Encourage Fire and Emergency Services as a City Commission priority.  • Continued implementation of the  Commission adopted Fire Protection Master Plan.  • Review and reorganize responsibilities of administrative staff based on  organizational need.  • Review Hazardous Materials and Disaster and Emergency Services Agreements between the City and County.   • Study the feasibility, methods and opportunities for fire department accreditation, and continued emergency service delivery  improvements.  • Expand program planning and performance measure budgeting within the department.     ENHANCE AND UPGRADE DEPARTMENT FIRE PREVENTION PROGRAMS:  •  Comprehensively meet our fire prevention and inspection  obligations through the continued development of a Fire Prevention Bureau.  • Continue to improve and enhance the department’s  life safety inspections and required self inspection program, home inspection programs, and other code enforcement activities.    TO MAXIMIZE UTILIZATION, EFFECTIVENESS, AND EFFICIENCY OF THE DEPARTMENT'S SERVICES.  • Continue implementation of the  fire apparatus and equipment replacement program.  • Continue to implement mobile data computer system.  • Enthusiastically  participate in joint training and operations with mutual aid departments.  • Improve project review record keeping process and  emergency response record keeping by providing a seamless interface with the Building Department and 9‐1‐1 Center’s RMS. •  Enthusiastically support the Department’s shift based commercial inspection program.  • Meet all contractual and performance  requirements for regional hazardous materials response teams.  • Continue to support and participate in the Gallatin County Fire  Investigation and Arson Task Force.    DEVELOP INTERNAL SYSTEM ACTION PLANS THAT MAXIMIZE EXISTING RESOURCES AND SERVICES.  • Meet with current staff to  agree on yearly goals calendar and identify action steps and time frames to achieve those goals. Review and revise as necessary. Budget Highlights: Addition of 2.0 FTE's for Battalion Chiefs.   Final Payment and Equipment Purchases for the Ladder Truck Replacement: $360,000 PROGRAM INFORMATION City of Bozeman 125 FY14 Approved Budget Department:FIRE Activity:Public Safety Defibrillator Replacement: $35,000 Accomplishments: Anticipated for FY13: • Continue construction of Training Facility at lower yards.  • Continue Implementation of 2006 Fire Protection  Master Plan Organizational Recommendations.  • In coordination with the Police Department, build and improve community/Public  Safety relations through the development and implementation of new programs consistent with community need.  • Conduct audit  of provided services, delivery methods, and fees of the fire inspection program. (efficiency, productivity, accountability)  • Continue  refinement of 3 station response districts to reduce response times city wide.  • Complete fleet mapping and portable/mobile radio  re‐programming related to trunked radio. • Work with water department to implement comprehensive community wide access to  defibrillation program.  • Continue review of current administrative roles and responsibilities and work load to identify opportunities  for improved efficiency and service delivery. • Continue refinement of special operations programs including confined space rescue,  trench rescue, low and high angle rescue, and collapsed building response.  • Explore opportunities for use of social media when  communicating with citizens. • Complete Fire Department Annual Report. Adopted Work Plan Items: No specific items identified this year. City of Bozeman 126 FY14 Approved Budget Department:FIRE Activity:Public Safety Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Emergency Operations: 6 Minute Response Time 100% of City within 6  Minutes (Commission  Adopted) 78.1%80% PM02 Fire Prevention (FP): High Risk Locations requiring inspection  brought to completion: Bars ‐ Fire inspections 100%50%100% PM03 FP: Bars ‐ Occupancy Checks100%100%100%100% PM04 FP: Sororities & Fraternities100%100%100%100% PM05 FP: Schools100%100%100%100% PM06 FP: Montana State University100%100%100%100% PM07 FP: Business License Inspections100%100%100%100% PM08 Training (T): Firefighters completing certification of those  required to attend specific classes: Haz Mat IC 100%100%100%100% PM09 T: EMT/Paramedic Refersher100%100%100%100% PM09 T: Haz Mat Technician100%100%100%100% PM10 T: Firefighter 1100%90%90%90% PM11 T: Firefighter 2100%20%70%70% PM12 T: Car Seat Safety100%100%100%100% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM13 Fire Prevention: Annual Inspections as a percentage of  properties in need of inspection (not including new  construction) Total properties requiring inspection: 3,365 50%25%30%30% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 41.7541.7543.75 45.75 WL01 Fires 757591 City of Bozeman 127 FY14 Approved Budget Department:FIRE Activity:Public Safety WL02 Rupture/Explosion 11 5 WL03 EMS/Rescue 1,4831,483 1,940 WL04 Hazardous Condition 202202 213 WL05 Service Calls 187187 145 WL06 Good Intent Calls 498498 494 WL07 False Calls 270270 326 WL08 Severe Weather/Other 3636 4 WL09 Total Calls 2,7522,752 3,222 City of Bozeman 128 FY14 Approved Budget Department:FIRE Activity:Public Safety Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 12.87%$3,624,448$4,090,978Salaries & Benefits$4,430,377$466,530 9.56%$409,236$448,358Operating$483,539$39,122 260.65%$121,964$439,864Capital$4,375$317,900 0.00%$0$0Debt Service$0$0 ‐100.00%$150,000$0Transfers$150,000($150,000) Totals $5,068,291 $4,305,648$4,979,200 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 3110Fire Administration ($115,960)‐21.28%$634,738$545,050$429,090 3120Fire Operations $807,817 21.87%$4,375,455$3,694,138$4,501,955 3130Operational Readiness ($26,530)‐56.65%$8,080 $46,830 $20,300 3140Fire Prevention $6,625 53.08%$32,965$12,480$19,105 3160Hazardous Materials $1,600 22.38%$17,053$7,150$8,750 3170Disaster & Emergency Services $0 0.00%$0$0$0 Totals $5,068,291 $4,305,648 $4,979,200 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $463,552 11.37%$4,874,923 $4,077,784$4,541,336 113Fire Impact Fees ($150,000)‐100.00%$186,978$150,000$0 183Fire Department Special Revenue $0 0.00%$6,390$0$0 187Fire Capital & Equipment Replacement $360,000 462.34%$0$77,864$437,864 Totals $5,068,291 $4,305,648 $4,979,200 City of Bozeman 129 FY14 Approved Budget Department:BUILDING INSPECTION Activity:Public Safety Program Description: The Building Inspection Division budget unit accounts for expenditures utilized to monitor construction projects within the City of  Bozeman as allowed by state law and as adopted by the City Commission.  The intent of this budget unit is to provide guidance and  to enforce minimum building code standards to safeguard life, limb, health, property and public welfare by regulating and  controlling the design, construction, quality of materials, use and occupancy, location and maintenance of all buildings and  structures within this jurisdiction. Major Objectives: COMMUNICATION & COORDINATION: •  Continue working with the Planning and Engineering departments to improve  communications between our departments and our customers. •  Continue working with all city departments to simplify the overall  permitting process and to help with in‐house city building renovation and remodel projects. • Continue working to improve  communications with City Administrators and the City Commissioners.  CUSTOMER SERVICE: •  Work in conjunction with the Planning and Engineering departments to develop and implement an improved  and more efficient building permit issuance procedure. •  Work with the Planning Department to promote adoption of the  International Property Maintenance Code during the current fiscal year and to both develop and implement a Voluntary Rental  Safety Inspection Program for rental units within the Bozeman City limits. • Provide technical advice and consultation for all City  departments to help facilitate in‐house city projects and minimize costs to the taxpayer. • Upgrade technology as described below.  TECHNOLOGY:  • Upgrade and integrate software to allow Building Division customers online access to permit and project files. •  Purchase software and integrate handheld devices or laptops into field inspection procedures to allow for more efficient and  consistent field inspections and inspection documentation. • Purchase software and hardware systems to allow for online plan  submittal and work towards providing a  complete electronic plan review process for our customers. Budget Highlights: * $100,000 ‐ Software Upgrades and Equipment Purchases for Electronic Plans Submittals and Permits. * $44,956 Payment of the City's Administrative Overhead Allocation * $25,000 In‐State training (no out of state training budgeted this year) * $15,000 Gas & Oil for building inspector travel to job sites * $13,000 to replace 4 Computer/Printer systems due to security issues and outdated operating systems.  *  Addition of 1.0 FTE for a Plan Check Engineer and 1.0 FTE for a Fire Inspector. *  Code Compliance Officer (1.0 FTE) moved to the Police Department. Accomplishments: Work to accomplish Department's major objectives throughout the year. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 130 FY14 Approved Budget Department:BUILDING INSPECTION Activity:Public Safety Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Residential Plan Reviews:  Within Standard75% w/in 2 weeks 91%95%100%100% PM02 Commerical Plan Reviews: Within Standard75% w/in 4 weeks 100%98%100%100% PM03 Fast Track Plan Reviews: Within Standard90% w/in 1 week 100%NANA None PM04 Frame Inspections: Within Standard (1 audit/month/employee)90%90%92%95%100% PM05 Commercial Plan Checks: Within Standard (1  audit/month/employee) 90%92%95%95%95% PM06 Residential Plan Checks: Within Standard (1  audit/month/employee) 90%95%95%98%100% PM07 Final Inspections: Within Standard (1 audit/month/employee)90%95%95%95%95% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM11 Average Daily Inspections per Inspector 15 16.4520.2520 18 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 10.5510.5510.55 12.55 WL01 Commercial Permits: Number 802464486 500 WL02 Commercial Permits Valuation $88M$42M$36M Q1‐2$50M WL03 Residential Permits: Number 2,8121,549601 Q1‐2 1,600 WL04 Residential Permits Valuation $54M$79M$54M Q1‐2 $100M WL05 New Permits: Single Family Dwellings 147244160 for Q1‐2300 WL06 New Permits: Multi‐Unit Dwellings 1028121 for Q1‐2 200 City of Bozeman 131 FY14 Approved Budget Department:BUILDING INSPECTION Activity:Public Safety Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 29.42%$731,428$946,626Salaries & Benefits$617,587$215,198 17.27%$155,188$181,984Operating$170,317$26,796 0.00%$100,000$100,000Capital$0$0 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $787,904 $986,616$1,228,610 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 3210Building Inspection Operations $241,994 24.53%$787,904$986,616$1,228,610 3220Life Safety $0 0.00%$0$0$0 Totals $787,904 $986,616 $1,228,610 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 115Building Inspection Fund $241,994 24.53%$787,904 $986,616$1,228,610 Totals $787,904 $986,616 $1,228,610 City of Bozeman 132 FY14 Approved Budget Department:PARKING Activity:Public Safety Program Description: Under the authority of the Bozeman Parking Commission (BPC), the Parking Enterprise Fund consists of Downtown Parking, the  MSU Residential Parking District, and the High School Residential Parking District. Additional jurisdiction of the BPC includes Bridger  Park Downtown, the City’s 435‐space parking garage. The BPC directly supervises the City’s parking manager, who, in turn, oversees  the Parking Enforcement staff (3.50 FTE). There are three sources of revenue: citations, permits for the MSU and high school  residential districts, and Bridger Park Downtown’s daily and monthly incomes.  Parking expenses include wages for the parking  manager, parking clerk, and enforcement staff; maintenance and utilities of surface lots and Bridger Park Downtown; citation  notifications; and seasonal snow removal.  DOWNTOWN PARKING:  Consists of the business district bounded by Broadway to the east, 5th Avenue to the west, Mendenhall  Street to the north, and Babcock Street to the south. Enforcement is done six days per week and consists of timed parking using  walking patrols. Primary infractions include overtime violations, handicapped parking violations, and restricted zone violations.  MSU RESIDENTIAL: The district encompasses approximately 212 city block faces, primarily north and west of the MSU campus.  Enforcement is done five days a week, year round. Primary violations include failure to purchase or affix residential permit and  restricted zone violations.  HIGH SCHOOL RESIDENTIAL:  The district encompasses approximately 58 city block faces, primarily east of the high school.  Enforcement is possible five days a week during the school’s academic year, but generally consists of two or three patrols per week,  on a varying schedule. Primary violations include failure to purchase or affix residential permit and restricted zone violations. Major Objectives: MISSION: The Bozeman Parking Commission is responsible for managing and regulating public parking in its districts to best serve  the needs of its customers, businesses, residents, employees, and visitors.  GOALS: • Improve and maintain public parking assets to best serve the needs of the public. • Seek to acquire additional public  parking as needed. • Make the parking operations fiscally sound and self‐sufficient. • Provide consistent parking enforcement and  educate public whenever possible to minimize parking conflicts. • Make parking options and areas functional and attractive. • Plan  for and respond to changing parking needs in the districts. • Provide parking alternatives for bicycles, motorcycles, and other  transportation methods. • Work cooperatively with local government partners. • Provide for the safe movement of pedestrian and  vehicle traffic. Budget Highlights: FY14:  Parking enforcement gained 1 FTE from the Police Department. Accomplishments: FY13 is projected to have a positive bottom line as is the FY14 budget. These positive numbers are in contrast to many years of  operating in the red.  As the services and parking options provided to the public and business community improve, so does the  positive public perception of the parking department.  FY13 has continued to see increased awareness and usage of the public  parking facilities, especially the Downtown garage.  Permit sales have continued to increase as general usage increases from local  businesses, downtown employees, and general visitors.  Overall, parking has seen a noticeable improvement in both services  provided and the public perception while achieving a positive financial outcome. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 133 FY14 Approved Budget Department:PARKING Activity:Public Safety Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 4.754.504.50 5.50 WL01 Courtsey Citations Written (no charge)n/a2,7542,5002,500 WL02 Parking Lots: Spaces Managed & Maintained 174188188 188 WL03 Parking Lots: Managed & Maintained 444 4 WL04 Parking Garages: Number Managed & Maintained1 Downtown Garage 1111 WL06 Total Citations Written 9,7008,8839,000 10,000 City of Bozeman 134 FY14 Approved Budget Department:PARKING Activity:Public Safety Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 23.88%$213,618$264,636Salaries & Benefits$199,612$51,018 5.04%$203,232$213,475Operating$790,615$10,243 ‐100.00%$50,000$0Capital$0($50,000) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $990,227 $466,850 $478,111 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 3310Parking Administration $4,209 2.07%$190,434$203,765$207,974 3320Parking Operations/Enforcement $54,027 38.48%$114,955$140,385$194,412 3330Parking Garage Operations ($46,975)‐38.28%$684,838 $122,700 $75,725 Totals $990,227 $466,850 $478,111 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 650Parking Enterprise Fund $11,261 2.41%$990,227 $466,850 $478,111 Totals $990,227 $466,850 $478,111 City of Bozeman 135 FY14 Approved Budget Department:PUBLIC WORKS ADMINISTRATION Activity:Public Service Program Description: The Public Works Administration budget unit includes the Director of Public Works and Engineering. The Director of Public works  has oversight responsibilities for water, sewer and storm water utilities, streets maintenance, signs and signals, vehicle  maintenance, solid waste, and engineering.  The Director also manages the City's asset management and deferred maintenance  programs. Code enforcement on sidewalk snow removal and weed control has also been completed by the engineering division but  these enforcement activities will be transferred to the Police Department in FY 2014. Engineering will support the Police  Department in securing contracts for snow and weed removal services. As delegated by the City Manager, the Public Works Director  reviews and issues parade, public assembly, and downtown sidewalk permits. The Engineering Division provides technical  engineering in the preparation, review, and oversight in the planning, design, construction inspection and construction  management of the City’s Public Works facilities including water treatment and distribution, wastewater collection and treatment,  storm water collection and treatment, streets (with appurtenant curb, gutter, sidewalk and drainage facilities), traffic control  facilities, solid waste, and other facility and infrastructure projects. The division establishes and maintains current City infrastructure  standards and assures compliance with city, county, state, and federal rules, regulations, codes, and engineering standards. The  engineering division assists other City departments with engineering services. The engineering division also maintains the City’s  infrastructure files and records, maps, plats, property ownership and other records; participates in the review and approval of  subdivision, annexation, and zone code / development proposals for conformance with established standards; coordinates  infrastructure work with county, state, and federal agencies; administers the EPA‐mandated wastewater pretreatment program and  the DEQ‐mandated Phase II storm water program; and administers the city’s flood plain ordinance, sidewalk repair and installation  programs. The Engineering Division also designs infrastructure improvements such as water and wastewater main replacements,  and street reconstruction. The City Engineer also oversees the Bozeman Solvent Site superfund site and landfill monitoring activities.  In FY14, GIS Division was added. Major Objectives: • To coordinate the activities of the Public Works department divisions. • To establish and maintain policies, procedures and  protocol for conducting the department's functions. • To assist the City Manager and Administrative Services Director in reviewing  enterprise fund revenue and expense forecasts for rate setting purposes. • To provide general oversight of department activities  affected by new federal and state mandates. • To assure the City’s long‐term master plans for water, wastewater, storm water, and  transportation facilities are implemented in a cost‐effective manner, and that all City infrastructure improvements are constructed  in a quality manner to provide reliable service for the public’s immediate and long‐term needs. • To assist all City departments in the  engineering design and/or the procurement of specialized engineering services. *To effectively manage the City's public works assets. Budget Highlights: FY14: Gain 0.3 FTE as part of GIS is moved to this department Accomplishments: FY13: Substantial completion of the $54 million Water Reclamation Facility construction contracts. Substantial progress on the   construction of the $40 million Water Treatment Plant construction contracts. Completion of the integrated water resource plan.  Design of water replacement on Mendenhall Street. Oversaw contract for sidewalk replacement.  Administration of streets and  overlay projects.  Reviewed over 25 private water/sewer/street and storm water projects. PROGRAM INFORMATION Adopted Work Plan Items: The Public Works Administration Department is working to fulfill the following Adopted Work Plan Items:  #5 ‐ Complete an integrated water resource plan and develop implementable solutions to achieve long term water security. The consultants have finalized the various water supply and conservaƟon porƞolios and a final report is being completed.  Current  the tentative plan is to present the final report to the Commission in August 2013.  At the same time, public outreach materials are  being developed. City of Bozeman 136 FY14 Approved Budget Department:PUBLIC WORKS ADMINISTRATION Activity:Public Service #6 – Improve asset management program utilizing Cityworks and GIS for decision making and customer service for each public works  division. CompleƟng this iniƟaƟve requires three major components including: ‐ Entering over 1,500 projects idenƟfied in master plans and maintenance projects into GIS‐ based database to prioriƟze and map  locations. ‐ With the recent installaƟon of CityWorks maintenance and management system, acƟviƟes and costs will soon be tracked.  The  water and sewer crews were trained in early summer 2013 and the training for the streets department should be completed by late  July, early August. ‐ A criteria for scoring projects based on service level and risk is being developed along with a long term (15 year) prioriƟzed capital  program. City of Bozeman 137 FY14 Approved Budget Department:PUBLIC WORKS ADMINISTRATION Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 8.1510.0010.00 10.00 WL01 Workload Reflected in the Following Charts of Total Public  Infrastructure Projects. Attached City of Bozeman 138 FY14 Approved Budget PRIVATE WATER AND SEWER PROJECTS 1/1/12 TO 12/31/12 WATER (LF)SEWER (LF)$VALUE 1 1 Northside Granary Fire Service Line 76 3,040 2 Deaconess Hospital Fire Service 42 1,680 3 Ostermans Fire Service Lines 132 5,280 4 Town Pump #7 653 252 33,680 5 Olive Garden Fire Service Line 220 8,800 6 CVS Fire Service Line 58 2,320 7 Comfort Suites 950 670 58,100 8 Baxter Springs Condos Fire Service Line 186 7,440 9 City Brew Fire Service Line 60 2,400 10 My Place Fire Service Line 250 10,000 11 8th Elementary School 1110 44,400 12 *122 W. Main Fire Service Line 235 9,400 13 *HRDC Annex Fire Service Line 40 1,600 14 *Tempest Court Fire Service Line 315 12,600 15 *Haggerty Apartments 443 316 27,200 16 Deaconess Hospital Main Relocation 475 19,000 17 *South University District 4851 2264 261,960 18 Trout Meadows Ph. 2 Fire and Domestic Lines 398 15,920 19 Springhill Presbyterian Church 1623 232 71,880 20 Mountain View Building Fire Service Line 333 13,320 21 Southbridge Subdivision 334 13,360 TOTAL 12,784 3,734 623,380 Total 2011 11,661 3,482 570,900 PUBLIC WATER AND SEWER PROJECTS 1/1/12 TO 12/31/12 WATER (LF)SEWER (LF)$VALUE 1 1 WTP Upgrade N/A 26,879,130 2 WWTP Modifications N/A 36,362,233 3 2012 Water Renovations 2367 471,232 4 *2012 Sewer Rehab 9,500 1,226,145 TOTAL 2367 9500 64,938,740 PRIVATE STREET AND STORM SEWER PROJECTS 1/1/12 TO 12/31/12 STREETS (LF)STORM SEWER (LF)$VALUE 1 1 Southbridge Subdivision 2460 2 *South University District 5292 3390 566,400 3 8th Elementary School 1292 96,900 4 Comfort Suites 890 320 82750 5 Town Pump #7 0 426 21300 TOTAL 9,934 4,136 767,350 Total 2011 14,609 3,345 1,262,962 1 Unless actual costs are known, projects are valued at $40/LF for water, $30/LF for sewer, $75/LF for streets, and $50/LF for storm sewer * Plan review only - project not under construction ENGINEERING DEPARTMENT DETAILED 2012 WORK LOAD SUMMARY I. CONSTRUCTION PROJECTS City of Bozeman 139 FY14 Approved Budget Page 2 SIGNALIZATION/INTERSECTION IMPROVEMENTS Location Description $Value Total 0 PUBLIC STREET AND STORM SEWER PROJECTS 1/1/12 TO 12/31/12 STREETS (LF)STORM SEWER $VALUE 1 S. 8th Ave Reconstruction 3,268 720 1,274,385 *West College 19th to Main 3,168 2558 6,848,990 O'Connell Storm Drain Improvements 0 112 5,600 TOTAL 6,436 3390 8,128,975 Work Description Final Cost 2012 Street Improvements $364,875.00 Mill and overlays, chip seals, curb replacement, and pavement markings 1 Misc. Curbcut/Sidewalk Permits Issued: 2 2012 Weed Abatement/Sidewalk Obstruction Enforcement: 52 notifications (142 lots) 66 complied (lots) 76 did not comply (lots) $7,295 contractor costs for mowing/hedge trimming 3 Encroachment Permits Processed:36 4 Street Cut Permits Processed:37 Permit Fee Total:$11,539.88 Degradation Fee Total:$9,789.88 5 Downtown Streetscape Project $107,065.00 6 Westside Shop Sidewalks $15,073.52 7 Flood Plain Permits Processed 6 8 Montana Opticom Project 9 *N. 7th Lighting Improvements 574,485.00$ PROJECT ENGINEER FEE EST. COMP. 1 WWTP Construction HDR/MM $4,767,571 2013 2 Integrated Water Resources Plan AE2S $186,750 2013 3 WTP Upgrade HDR/MM $3,197,819 2013 4 2008 Sewer Rehab (Amended)Great West $74,650 2013 5 Water Renovations Field Survey MM $83,527 2012 COST SUBTOTAL $8,310,317 ***************STREET/TRANSPORTATION/MISC.************ N. 7th Lighting MM $58,733 2013 Sourdough Timber Mgmt. Implement.Peak Forestry $10,000 On going E. Peach Street Design MM $36,941 2013 COST SUBTOTAL $105,674 SIDEWALKS / CURBCUTS / WEEDS / MISC. II SERVICE CONTRACTS OVERSIGHT *******************WATER & SEWER**************** CITY OF BOZEMAN STREET IMPROVEMENTS/MAINTENANCE City of Bozeman 140 FY14 Approved Budget ********************LANDFILL*************************** Gas/Groundwater Monitoring,Tetratech $55,000 On going Well Abandoment, Gas Control Landfill Post-Closure Plan Great West $7,500 On going COST SUBTOTAL $62,500 2012 TOTAL SERVICE CONTRACTS $8,478,491 2011 TOTAL SERVICE CONTRACTS $8,794,780 City of Bozeman 141 FY14 Approved Budget Department:PUBLIC WORKS ADMINISTRATION Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 640.69%$14,297$105,896Salaries & Benefits$2,256$91,599 106.05%$40,812$84,094Operating$43,281$43,282 #Div/0!$0$25,000Capital$477,763$25,000 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $523,300 $55,109 $214,990 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 4010Public Services Administration $56,023 1106.74%$13,914 $5,062 $61,085 4020Engineering $21,231 66.65%$25,005$31,854$53,085 4025GIS $68,540 #Div/0!$0 $0 $68,540 4030Snow Removal Enforcement $14,087 84.64%$2,941$16,643$30,730 4040Weed Cutting Enforcement $0 0.00%$1,710$750$750 4050Sidewalk Repair Program $0 0.00%$0$800$800 4060Sidewalk & Curb Construction $0 0.00%$0 $0 $0 4070Construction $0 0.00%$479,730$0$0 Totals $523,300 $55,109 $214,990 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $159,881 290.12%$43,570 $55,109 $214,990 500Construction Funds $0 0.00%$479,730$0$0 Totals $523,300 $55,109 $214,990 City of Bozeman 142 FY14 Approved Budget Department:STREETS Activity:Public Service Program Description: GOAL:  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 such as emergency services, schools, employment, shopping, community services, or other facilities in  a quick, convenient, safe and comfortable manner while minimizing harmful effects on the environment.  STREET MAINTENANCE FUND: The street maintenance district division accounts for the expenditure of special assessments on  property in the City for the repair and upkeep of the City's streets. Section 7‐12‐4401 MCA authorizes the City to create street  maintenance districts for the purpose of maintaining its streets, alleys, and other public places. The maintenance districts were first  created during fiscal year 1990‐91. Assessments are levied on each piece of property within the City limits and are recorded on the   property owners SID notices annually. Collection takes place in November and May and provide the revenues for the street  maintenance district program. Any unexpended balances are available for reappropriation next fiscal year.  The costs incurred in  maintaining streets, alleys, and other public places within the maintenance district are assessed against each property within the  district based on the assessable area of the property as a percentage of the entire assessable area of the district, exclusive of  streets, avenues, alleys, and public places.  GAS TAX FUND: The gas tax division accounts for the expenditure of the City's share of state collected gas tax funds allocated to the  City by the Montana Department of Transportation (MDT). Section 15‐70‐101 MCA provides that MDT shall allocate gas tax  revenues to cities, towns, and counties. One‐half of the City's allocation is based on population and one‐half is based on street and  alley mileage. The funds may be used only for construction, reconstruction, maintenance, and repair of streets and alleys. The funds  may not be used for equipment purchases. Major Objectives: • Implement an efficient pavement management plan, in turn creating yearly maintenance programs for failing street infrastructure.  • Develop and design efficient truck by‐pass routes and effective arterial and collector street networks for moving traffic through the  City. • Maintain streets and alley right‐of‐ways to allow traffic to move in a safe and prudent manner. • Improve the quality of  summer and winter street maintenance work in an effort to resolve traffic congestion by implementing better street routing and  signalization procedures. • Continued use of alternative fuels when available and affordable such as biodiesel and ethanol in our  fleet. • Institute a City‐wide curb replacement program with assistance from the Engineering Dept. • Expand our cooperative efforts  with the County Road Department and MDT. Budget Highlights: •  Curb Replacements are planned along South Willson (Cleveland – Koch), Ɵmed with the street mill and overlay. •  Street  ReconstrucƟon is scheduled on a segment of Story Street.•  Street Mill and Overlay projects are planned on: Ferguson Avenue,  Technology Boulevard, North 21st Street, South 20th Street, and South Willson (above.)  •  Replace one Single Axel Dump Truck  $143,000  •  Purchase Vibratory Drum Asphalt Compactor $35,000 Accomplishments: In FY12: • Continue sidewalk panel repair and replacement program • Increase use of alternative fuels when available and  affordable. • Decrease time to plow all City streets. • Continue pro‐active pothole patching program to repair pavement defects  before they happen. • Improve quality of discharge into Bozeman Creek. • Continue sharing of equipment between departments so  as to utilize seasonal equipment year round. • Repairing and improving of medians and boulevards. • Mill and overlay business and  commercial alleys. • Continue bike lane sweeping route and schedule. • Work with Streamline on bus stops and signage.  PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 143 FY14 Approved Budget Department:STREETS Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Potholes: Summer Patched Holding 6 Months Later 90%90%95%95%97% PM02 Potholes: Winter Patches Holding 6 Months Later50%35%50%50%50% PM03 Potholes: Response to Citizen Notification (repairs w/in 7  working days) 90%85%100%100%100% PM04 Ease of Travel by: Car100%NA45%60%60% PM05 Ease of Travel by: Bicycle100%NA45%60%70% PM06 Ease of Travel by: Walking100%NA65%70%70% PM07 Snow Route Plowing Completed: Arterials & Collector Routes100%100%90%100%95% PM08 Snow Route Plowing Completed: Commercial Route100%100%100%100%95% PM09 Residential Street Plowing Completed100%80%80%80%80% PM10 Emergency Call Response: Within 1 hour of Notification  (weekdays) 100%100%100%100%100% PM11 Right Of Way Mowing Completed: within 3 weeks of Start UpTarget 100% initial mowing 90%90%100%100% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM13 Potholes: Labor Hours per Repair Target < 0.5 hrs 0.6 hrs0.6 hrs0.5 hrs0.5 hrs PM14 Potholes: Repairs > 3" deep & 6" wide (Within 2 Days of  Notification) 2 2222 PM15 Potholes: Repairs < 3” deep & 6” wide (Within 7 Days of  Notification) 7 5555 PM16 Shoulder Blocks of Right‐of‐Way Mowed per Day 20‐25 232325 25 PM17 Alley Blocks Trimmed of Brush & Debris per Day15‐20 202020 PM18 Graveled Streets Graded1,000 9001,0001,000 1,000 City of Bozeman 144 FY14 Approved Budget Department:STREETS Activity:Public Service PM19 Alley Blocks Graded & Surface Material Placed per Day8‐10/grader 121212 12 PM20 Crack Sealing: Lineal Feet per Labor Hour 80‐90 feet 100100100 100 PM21 Curb Miles of Streets Swept per Day 35‐40 miles 505050 50 PM22 Streets Plowed & Sanded: Normal Snowfall14 lane‐miles/hr 121414 14 PM23 Streets Plowed & Sanded: Heavy Snowfall 10 lane‐miles/hr 8101010 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 17.6217.6217.62 18.62 WL01 Street & Alley Mileage 235237246 247 WL02 Curb Replaced: Lineal Feet 0630756 800 WL03 Pedestrian Ramps Installed 414035 (incl S. 8th)8 WL04 Miles Chip Sealed 2.93 3.5 3.5 WL05 Miles Paved (Includes Asphalt Millings)1.491.501.25 1.25 WL06 Miles Graveled 332.53 WL07 Miles of Street Millings 1.491.201.25 1.0 WL08 Crack Sealer Used: Pounds 4,2005,7006,000 5,500 WL09 Signs Installed 187145150 160 WL10 Signs Repaired 5359751,000 1,000 WL11 Lane Miles Painted 40.34143 44 WL12 Lane Miles Plowed and Sanded 1,1001,1501,200 1,200 WL13 Crosswalks Painted 78114120 130 WL14 Crosswalks Hot Tape Applied 251620 25 City of Bozeman 145 FY14 Approved Budget Department:STREETS Activity:Public Service WL15 Miles of Yellow Curb Painted 1122.522.5 23 WL18 Curb Miles of Streets Swept 10,00010,50012,000 12,000 WL19 Signal Lights Maintained 677373 74 WL20 Flashing Yellow Lights Maintained 261212 12 WL21 Dead Animals Picked Up 242025 25 WL22 Leaves Collected: Tons 1,0201,000960 1,000 WL24 Street Closures for Special Events 282121 21 WL26 Miles of Sidewalk Plowed 222 2 WL27 Signal Repairs 340370380 City of Bozeman 146 FY14 Approved Budget Department:STREETS Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 3.23%$1,270,442$1,311,538Salaries & Benefits$1,179,095$41,096 11.49%$1,567,324$1,747,452Operating$1,513,431$180,128 ‐65.52%$5,758,223$1,985,383Capital$2,353,424($3,772,840) ‐5.62%$270,197$255,000Debt Service$205,173($15,197) 0.00%$30,150$30,150Transfers$59,550$0 Totals $5,310,673 $8,896,336$5,329,523 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 4110Street Operations ($4,426,146)‐60.87%$2,589,003$7,270,975$2,844,829 4120Street Maintenance $0 0.00%$637,572$659,500$659,500 4130Street Construction $699,803 194.01%$1,466,659 $360,712 $1,060,515 4140Snow & Ice Removal $0 0.00%$0$0$0 4150Street Lighting $32,000 8.58%$404,077$373,000$405,000 4171Traffic Signs & Markers $127,530 54.93%$213,362$232,149$359,679 Totals $5,310,673 $8,896,336 $5,329,523 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $0 0.00%$112,212 $113,919 $113,919 108Community Transportation Fund $0 0.00%$222,493$30,515$30,515 110Gas Tax Fund $0 0.00%$615,687$659,500$659,500 111Street Maintenance Fund $841,687 28.18%$2,658,942$2,986,902$3,828,589 114Street Impact Fees ($4,440,500)‐92.69%$1,362,445$4,790,500$350,000 129Special Projects $0 0.00%$2,060$0$0 146Lighting Districts $32,000 10.16%$336,834$315,000$347,000 500Construction Funds $0 0.00%$19$0$0 Totals $5,310,692 $8,896,336 $5,329,523 City of Bozeman 147 FY14 Approved Budget Department:STORM WATER Activity:Public Service Program Description: The Storm Water department was created to better manage the City's ongoing state and federal storm water permit requirements.  Prior to creation of this department (in the years up to Fiscal Year 2013), storm water issues have been addressed by a number of  departments: Street Maintenance, Engineering, Public Services Administration, Water and Sewer Operations, Planning ‐ Code  Enforcement, and GIS/Information Technology. In the first few years of this department, we anticipate both a migration of duties  from other departments, a sharing of expertise and equipment, as well as the initiation of new storm water system mapping,  condition assessment and improvement efforts. Major Objectives: To better maintain the City's existing storm water infrastructure. To improve the quality of the City's mapped storm water data. To  plan for and construct necessary storm water improvements. To ensure compliance with state and federal standards and permit  requirements. Budget Highlights: Additional staff share of 0.33 FTE for the Public Works Technician to assist with permit requirements and sampling. Accomplishments: The Storm Water Utility is in progress of completing an intense mapping effort.  We have retrofit an van to conduct TV inspections of  the storm water system.  GIS has initiated research on various rate models. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 148 FY14 Approved Budget Department:STORM WATER Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Storm Water Infrastructure System Mapped100%20%10%40%70% PM12 Citizens Rating Street Cleanliness as Satisfactory90%NA60%75%75% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 0.000.001.00 1.00 WL16 Storm Inlets Maintained 5,3505,5005,5505,560 WL17 Storm Manholes Maintained 356364370370 WL23 Frequency of Residential Streets Swept 334 4 WL25 Miles of Creek Maintained 111 1 City of Bozeman 149 FY14 Approved Budget Department:STORM WATER Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 20.42%$73,296$88,263Salaries & Benefits$0$14,967 ‐14.87%$43,844$37,323Operating$0($6,521) ‐100.00%$130,000$0Capital$0($130,000) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $0 $247,140 $125,586 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 4510Admin, Enforc. + Mapping $8,446 7.21%$0$117,140$125,586 4520Operations and Mtc ($130,000)‐100.00%$0$130,000$0 4530Construction $0 0.00%$0 $0 $0 Totals $0 $247,140 $125,586 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 670Storm Water Fund ($121,554)‐49.18%$0 $247,140 $125,586 Totals $0 $247,140 $125,586 City of Bozeman 150 FY14 Approved Budget Department:WATER TREATMENT PLANT (WTP) Activity:Public Service Program Description: The Water Treatment Plant (WTP) budget unit accounts for the costs associated with maintaining a quality drinking water supply for  the City of Bozeman. The City has two treatment plants: The 15 million gallon per day (MGD) Sourdough Plant and the 3.7 MGD  Lyman Creek Plant.  All plants are operated 24 hours per day, 365 days per year. There are 5 Operators, 2 Forepersons, 1 Lab and  Compliance Coordinator, and a Superintendent as of FY12. The Operators are responsible for monitoring all drinking water in the  distribution system in accordance the Safe Drinking Water Act. This job requires one operator a minimum of 7 hours per day, 7 days  per week. More than 12,500 water quality tests are run annually. The WTP Operators are also responsible for the operation and  maintenance of the Hyalite Intake, the Sourdough Intake, and for three finished water storage tanks. Continuous monitoring  includes: 1) WTP Influent & Effluent Flow rate; 2) Filters #1 ‐ #12 Effluent Turbidity; 3) WTP Effluent Turbidity; 4) WTP Chlorine  Residual; 5) First Service Chlorine Residual; 6) Raw Water Flow Rate; 7) Raw Water Turbidity; 8) 2 MG + 4 MG Water Tank Levels; 9)  Clear Well Level; 10) Coagulant and Coagulant Aid (Chemical Dosages); 11) Effluent pH Level; 12) Lyman Influent & Effluent Flow  Rate; 13) Lyman Reservoir Inlet Chlorine Residual: 14) Lyman Reservoir Outlet Chlorine Residual; 15) Lyman Influent Turbidity; 16)  Lyman Reservoir Level. The Sourdough WTP was completed in 1983 and had a rated capacity of 10 MGD. The plant was expanded during FY93 to add an  additional 5 MGD for a total capacity of 15 MGD. Major operating expenses of the water plant include staffing, maintenance,  chemicals, and utilities.  The Sourdough Tank repair project was completed in FY09. This project included structural repairs to and  reinforcement of the tank and the replacement of several major valves.  A piloting project for a 22 MGD ‐ expandable to 36 MGD ‐  membrane filtration plant was completed early in FY10. Final design of the plant was completed in FY11. Construction started FY12  and is expected to be completed in FY14. This is a replacement for the current 15 MGD direct filtration/granular media Sourdough  WTP.    The new Hyalite raw water intake, pipeline, and connection building was completed in FY07.  Construction of guardrails on the  Hyalite Canyon Road for protection of the Hyalite source water was completed in FY10. This was a cooperative project between the  City and the US Forest Service. The City, through the use of a $100,000 grant, provided funding for the design of the guardrails. The  Forest Service provided funding for construction. A holistic water‐resources planning project is slated to be completed in  FY13, this  is the Integrated Water Resource Plan.   The Hilltop Tank painting project was completed in October 2008 The Lyman Creek WTP underwent a $2.6 Million upgrade in 2003‐04, which included a roof and a liner for the 5 Million gallon  reservoir, a new building for chlorine and fluoride addition, radon removal, and an effluent water quality monitoring building. The  system was put on‐line June 1st of 2004. The Lyman Creek Plant expansion project was completed in FY10. Plant capacity was  increased to 3.7 MGD.  The Lyman Tank Leakage Dechlorination Project was completed in FY12. Major Objectives: MISSION:  •  Protect the public health through opƟmizaƟon of the Sourdough Creek and Lyman Creek Water Treatment Plants. •  Maintain  high‐quality drinking water of low turbidity, void of contaminants. •  Meet the water supply demands of the City of Bozeman. •   Monitor and maintain water treatment plant faciliƟes to ensure current needs are met and to anƟcipate future water quality and  quantity needs. Budget Highlights: Completion of the Sourdough Water Treatment Plant construction project.  Water Conservation Programs $50,000 Addition of 1.0 FTE for Water Conservation Specialist Resurfacing Hilltop Tank Driveway $4,000 Accomplishments: Anticipated for FY13: • Provide adequate quantity and quality water to our ratepayers with zero state or federal violations •  Continue implementing the Water Facility Plan • Continue to optimize the Sourdough and Lyman Water Treatment Plants •  Continue Construction on the Replacement Sourdough Water Treatment Plant • Continue Implementing a Water Conservation  Program • Complete development of a Integrated Water Resource Plan PROGRAM INFORMATION City of Bozeman 151 FY14 Approved Budget Department:WATER TREATMENT PLANT (WTP) Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Adequate Tank Reserves (40%): Drinking & Fire Fighting Water100%100%100%100%100% PM02 Fluoride Levels: Between .85 and 1.25 PPM Daily Average100%90%84%100%100% PM03 Maintain Chlorine Residual According to EPA Requirements for  Inactivate Giardia Cysts 100%100%100%100%100% PM04 Optimize Water Quality by Maintaining Lowest Possible WTP  Effluent NTU: State Requirement < 0.3 NTU 100%100%100%100%100% PM05 Optimize Water Quality by Maintaining Lowest Possible WTP  Effluent NTU: WTP daily average, Goal = < 0.11 98%100%100%100%100% PM06 Optimize Water Quality by MaintainingLowest Possible WTP  Effluent NTU: WTP High Daily Individual Filter, Goal = < 0.21 98%100%100%100%100% PM07 Repair & Maintenance: Unscheduled Completed within 2 weeks100%100%100%100%100% PM08 Repair & Maintenance: Scheduled Completed within 7 days95%98%100%98%100% PM09 Operator Certification: 10 Hours of Annual Training100%100%100%100%100% PM10 Sample & Test Distribution System Water Quality per State and  Federal Requirements: 10,000 readings/tests per year 100%100%100%100%100% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM11 Price per Million Gallons of Water Treated Annually (driven by  weather) $894$845$905 $986 PM12 Plant Capacity Per Day15M gallons 18.7M18.7 M18.7 M18.7 M PM13 Maximum Water Demand Per DayGallons 10.9 M10.5 M11 M 12 M PM14 Average Water Demand per Day Gallons 4.7 M5.2 M5.5 M 5.5 M PM15 Annual Water DemandBillion gallons 1,713 M1,910 M1,995 M 2,000 M Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 9.279.779.77 11.27 City of Bozeman 152 FY14 Approved Budget Department:WATER TREATMENT PLANT (WTP) Activity:Public Service WL01 Plant OperationAvg Hrs/Day 22.32424 24 WL02 Laboratory Analysis & CollectionAvg Hrs/Day 6.56.57.5 8 WL03 Monitor Water Quality: Sourdough & Lyman Creek WTP’s.Avg Hrs/Day 242424 24 WL04 Diversion & Reservoir MonitoringAvg Hrs/Day 333 3 City of Bozeman 153 FY14 Approved Budget Department:WATER TREATMENT PLANT (WTP) Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 17.20%$699,319$819,578Salaries & Benefits$696,449$120,259 8.65%$1,229,618$1,336,032Operating$1,315,961$106,414 ‐100.00%$18,664,488$0Capital$9,093,034($18,664,488) 0.00%$786,699$786,699Debt Service$165,405$0 #Div/0!$0$2,750,000Transfers$0$2,750,000 Totals $11,270,849 $21,380,124$5,692,309 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 4610Water Plant Operations $2,976,673 109.61%$1,702,696$2,715,636$5,692,309 4620Water Plant Construction ($18,664,488)‐100.00%$9,568,153$18,664,488$0 Totals $11,270,849$21,380,124 $5,692,309 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 600Water Fund ($15,362,525)‐83.93%$11,166,767 $18,304,834$2,942,309 610Water Impact Fees ($325,290)‐10.58%$104,082$3,075,290$2,750,000 Totals $11,270,849 $21,380,124 $5,692,309 City of Bozeman 154 FY14 Approved Budget Department:WATER OPERATIONS Activity:Public Service Program Description: The Water Operations budget unit accounts for the costs associated with operating and maintaining the City's water transmission  and distribution system. The Division is responsible for: locating, maintaining, and repairing existing water lines and appurtenances;  overseeing installation of new lines; and reading all meters monthly. Water Operations is also responsible for maintaining the City’s  two water pump stations. The Division maintains the entire water distribution system, ever mindful of its integrity and serviceability,  while maintaining potable water through this system. Major Objectives: • Maintain and locate the City's water distribution system including mains, fire hydrants, valves, meters, raw water transmission  mains, and pressure reducing valves and vaults. • Repair and replace water infrastructure as needed: hydrants, mains, valves, etc. •  Inspect all new infrastructure following installation prior to acceptance. • Maintain a valve replacement program for leaky or  inoperative valves. • Maintain a Valve Exercise Program: operating approximately 50% of all valves annually. • Maintain an effective  water main directional flushing program in conjunction with a fire hydrant operation. • Flush 25% of all fire hydrants annually. •  Inspect all new water service installations in a timely manner. • Leak detect and repair the distribution system in a timely manner. •  Replace service lines as needed. • Continue a curb stop verification and serviceability program for customer service lines. •  Accurately read all meters monthly. • Resolve meter reading problems on a timely basis. • Maintain Backflow prevention and testing  program. • Respond to water distribution problems 24 hours a day 7 days a week. • Develop and maintain a comprehensive and  cost effective security system for our water distribution system. • Respond to all locate requests in a timely manner and accurately  locate all water infrastructures. Budget Highlights: Annual Pipe Replacement Projects (Deferred Maintenance) $974,165 Implementation of Fixed Base Meter Reading ‐ $60,000 Accomplishments: •Increased replacement of water distribution system pipes, significantly enhances maintenance of the water distribution system.  •Implementation and use of at least three fixed base water meter receivers at Fire Station #1, City Shops, and 911 center.  Other site  locations are being investigated . PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 155 FY14 Approved Budget Department:WATER OPERATIONS Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Water Main Break/Leak Repair: Within 4 hrs of Discovery100%100%2 @ 100%5 @ 100%5 @ 100% PM02 Operate Every Valve: Annually 100%57%1,820 or 39%2,777 or 60%2,500 or 54% PM03 Fire Hydrants: Bi‐annual Operation 100%12%755 or 32%700 or 30%700 or 30% PM04 Flush Water Mains (recommended annually)100%20%20%20%20% PM05 Meter Reading: Once per Month 100%100%100%100%100% PM06 Damage to Other Utilities0 030 0 PM07 New Water Service Inspections 2 Hr X 1 with 4 hr Response90%90%157 or 90%210 or 90%220 or 90% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM08 Man‐Hour Cost: Per Hydrant Flow $84755 @ $69700 @ $70 700 @ $70 PM09 Man‐Hour Cost: Per Hydrant Replacement $2,8112 @ $7625 @ $2,500 4 @ $2,500 PM10 Cost Per Hydrant Repair $47462 @ $33040 @ $350 50 @ $360 PM11 Cost Per Curb Box Repair $41033 @ $28150 @ $30060 @ $300 PM12 Cost Per Water Service Repair $82757 @ $1,11535 @ $1,00045 @ $1,050 PM13 Cost Per Water Main Repair/Break $26,8252 @ $4,8064 @ $3,500 5 @ $4,000 PM14 Cost Per Renewed Water Service $2,61314 @ $3,11315 @ $3,000 15 @ $3,100 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 15.6215.6215.62 15.62 WL01 New Service Main Taps 3201520 City of Bozeman 156 FY14 Approved Budget Department:WATER OPERATIONS Activity:Public Service WL02 Renewal Service Installations 5141515 WL03 Meter Replacement/Repair 467279550 550 WL04 Valve Operation 2,6391,8202,777 2,500 WL05 One‐Call Location Requests 3,5973,8684,600 4,800 WL06 Hydrant Flushing 29033%30%30% WL07 Hydrant Replacement 325 5 WL08 New Water Service Line Inspections 167160190 250 WL09 Water Main Repairs 866 6 WL10 Fire Hydrant Repairs 626255 55 WL11 Water Main Valves Replaced 7193035 WL12 Water Main Valve Box Repairs 662530 30 WL13 Water Service Line Repairs 275730 35 WL14 Curb Box Repairs 433350 50 WL15 Water Main Breaks 121010 WL16 Commercial Cross Connection Survey 91150150 200 City of Bozeman 157 FY14 Approved Budget Department:WATER OPERATIONS Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐31.89%$1,337,658$911,069Salaries & Benefits$1,296,516($426,589) 1.98%$1,124,346$1,146,657Operating$8,408,170$22,311 ‐31.45%$1,541,514$1,056,665Capital$1,079,350($484,849) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $10,784,036 $4,003,518$3,114,391 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 5010Water Operations ($737,194)‐31.15%$2,241,844$2,366,845$1,629,651 5020Utility Locates $200 2.76%$9,448$7,250$7,450 5030Water Services $0 0.00%$27,433 $35,000 $35,000 5040Water Construction ($209,055)‐17.34%$8,165,490$1,205,720$996,665 5050Reservoirs $0 0.00%$46,932$0$0 5060Meter Reading $54,422 17.92%$256,799$303,703$358,125 5070Hydrants $0 0.00%$11,051 $50,000 $50,000 5080Water Valves $2,500 16.67%$17,760$15,000$17,500 5090Main Repairs $0 0.00%$7,279$20,000$20,000 Totals $10,784,036 $4,003,518 $3,114,391 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 500SID Construction Funds $0 0.00%$336 $0 $0 600Water Fund ($889,127)‐22.21%$10,718,443$4,003,518$3,114,391 610Water Impact Fees $0 0.00%$65,593$0$0 Totals $10,784,372 $4,003,518 $3,114,391 City of Bozeman 158 FY14 Approved Budget Department:WASTEWATER OPERATIONS Activity:Public Service Program Description: The Wastewater Operations budget unit accounts for the costs associated with providing and maintaining a wastewater collection  system for the City.   The Division maintains a program of inspecting, cleaning, root cutting, repairing sanitary sewer mains,  manholes, and tapping for new wastewater stubs.  Wastewater operations is also responsible for maintaining the City’s seven  sanitary sewer lift stations.   The Television Inspection Division maintains a program of inspecting all new and existing sanitary sewer  main infrastructure. This division inspects existing infrastructure to determine deficiencies and to both recommend repairs and  prioritize capital improvements. This process enables us to minimize emergency callouts and customer service problems. Major Objectives: • Adequately maintain and locate the City's wastewater system including manholes, wastewater collection and transmission  systems, and lift stations.  • Flush our entire collection system annually, minimizing stoppages. • Televise the existing sewer  infrastructure to determine problems and the overall condition of sewer mains, enabling repairs in a timely manner and prioritize  renovation projects funded through CIP.  • Control sewer main root intrusion with an aggressive root cutting program.  • Repair  breakdowns in mains.  • Rebuild/replace manholes as needed.  • Televise and inspect all new infrastructure following installation  prior to acceptance.  • Replace service lines as required due to deficiencies caused by age, roots, etc.  • Tap new service lines for  contractor installation.  • Respond to sanitary sewer problems 24 hours a day 7 days a week.  • Respond to all locate requests in a  timely manner and accurately locate all sanitary and storm sewer infrastructure  Budget Highlights: Annual Pipe Replacement Projects (Deferred Maintenance) $1,003,150 Solvent Site Bio‐Remediation $565,365 Addition of 1.0 FTE Wastewater Operations Service Worker Accomplishments: •Increased replacement of wastewater collection system pipes, significantly enhancing maintenance of the wastewater collection  system. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 159 FY14 Approved Budget Department:WASTEWATER OPERATIONS Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Flush City Mains (trunk line not included)Annually 78 miles90 miles90 miles 90 miles PM02 Root Cut Affected City Mains (do not root cut PVC only root cut  in areas with large trees) Annually 49 miles49 miles50 miles 50 miles PM03 Response Time: Sewer Back Up Calls (30 minute target)< 30 Min 100%100%100%100% PM04 New Service Installation: 10 Working Days100%100%100%100%100% PM05 TV Inspection of New Mains Prior to Acceptance100%100%100%100%100% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM06 Man‐Hour Cost Per Sewer Repair $1,7428 @ $1,82315 @ $1,900 20 @ $1,900 PM07 Man‐Hour Cost Per New Sewer Tap $1004 @ $1557 @ $150 10 @ $150 PM08 Man‐Hour Cost Per Manhole Repair $3806 @ $1,0425 @ $1,000 5 @ $1,000 PM09 Man‐Hour Cost per Sewer Backup $13115 @ $9312 @ $105 12 @ $110 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 10.2510.2510.25 11.25 WL01 Main Line Flushing 78.26 miles90 miles90 miles90 miles WL02 Manhole Inspection (ring/lid/steps)100%100%100%100% WL03 Main Line Root Cutting 49 miles49 miles50 miles 50 miles WL04 Main Line Inspection TV 19 miles30 miles30 miles30 miles WL05 Manhole Ring Replacement/Overlay Project 331010 WL06 New Infrastructure TV 0 mile1 mile0 mile 5 miles City of Bozeman 160 FY14 Approved Budget Department:WASTEWATER OPERATIONS Activity:Public Service WL07 Sewer Manhole Repairs 265 5 WL08 Main Line Repairs 102515 20 WL09 New Service Taps 44710 WL10 One Call Location Requests 3,5973,8684,600 4,800 City of Bozeman 161 FY14 Approved Budget Department:WASTEWATER OPERATIONS Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 80.76%$714,771$1,292,010Salaries & Benefits$598,057$577,239 ‐5.55%$1,303,182$1,230,796Operating$5,894,077($72,386) 2.95%$1,040,000$1,070,650Capital$285,343$30,650 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $6,777,477 $3,057,953$3,593,456 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 5210Wastewater Operations ($485,647)‐16.16%$1,896,501$3,004,953$2,519,306 5220Utility Locates $500 12.82%$2,238$3,900$4,400 5230Wastewater Services ($3,000)‐37.50%$3,831 $8,000 $5,000 5240Wastewater Construction $1,025,650 #Div/0!$4,866,227$0$1,025,650 5250Manholes $0 0.00%$7,759$25,000$25,000 5260Televising $1,000 12.35%$716$8,100$9,100 5280Main Repairs ($3,000)‐37.50%$205 $8,000 $5,000 Totals $6,777,477 $3,057,953 $3,593,456 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 620Wastewater Fund $535,503 17.51%$6,607,320 $3,057,953$3,593,456 621Wastewater EPA Grant $0 0.00%$100,053$0$0 630Wastewater Impact Fees $0 0.00%$70,104$0$0 Totals $6,777,477 $3,057,953 $3,593,456 City of Bozeman 162 FY14 Approved Budget Department:WATER RECLAMATION FACILITY Activity:Public Service Program Description: The Water Reclamation Facility (WRF) budget accounts for the costs associated with the treatment of the City’s domestic,  commercial, and industrial wastewater. The WRF is an award‐winning plant that serves to protect and enhance the water quality of  the East Gallatin River.    PURPOSE:  Ensure strict environmental compliance by discharging thoroughly treated water meeting  or surpassing all state and  federal environmental standards. Through its beneficial reuse program, the WRF also maintains compliance with EPA Part 503 Bio‐ solids regulations. All plant bio‐solids are thoroughly digested and then land applied as a beneficial fertilizer or composted for soil  enhancement. The WRF is now nearing completion of a significant plant expansion and technology upgrade in order to meet the  growing demand for wastewater services in our community. This plant enhancement has also enabled the facility to begin removing  nitrogen and phosphorus compounds as well as conventional pollutants.  To the extent possible, these plant improvements have  been funded, in part, by economic stimulus (ARRA) grants from the U.S. Environmental Protection Agency and through wastewater  impact fees. Major Objectives: • Protect and enhance the water quality of the East Gallatin River. • Consistently achieve compliance with all aspects of the city’s  Montana Pollutant Discharge Elimination System (MPDES) permit administered by the Department of Environmental Quality. •  Maintain the mechanical reliability of the water reclamation facility to ensure uninterrupted operations. • Optimize the operational  performance of each treatment process and maximize removal efficiency. • Comply with all EPA 503 Bio‐solids land application  requirements and regulations. • Minimize unpleasant odors. Budget Highlights: Purchase one replacement draft tube mixer for #1 Anaerobic Digester ‐ $42,000 Add Seasonal Staff for Grounds Keeping (0.5 FTE) Add Seasonal Staff for Dredge Operations (0.6 FTE) Share in 1/3 Costs of Public Works Technician for Permit/Sampling assistance (0.33 FTE) Accomplishments:  In FY14 our staff will work to optimize overall plant performance and retrofit some of the small construction details that were left  unfinished or do not perform as expected.  The completion of our new BNR facility represents the culmination of over 4.5 years of  planning, design, and construction in order to successfully bring a state‐of‐the‐art treatment facility to the City of Bozeman. The  City’s new BNR facility now includes a high performance bar screen and vortex grit removal system, a new primary effluent pumping  station, two new BNR bioreactor basins, a new anaerobic digester, standby emergency power, a screw‐press dewatering facility, and  UV disinfection. Also, with the addition of our new Lachat laboratory auto‐analyzer, our WRF staff has now started conducting a  host of new nutrient tests which were previously sent to outside labs. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 163 FY14 Approved Budget Department:WATER RECLAMATION FACILITY Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Meet Final Effluent Discharge Permit Parameters for pH100%100%100%100%100% PM02 Meet Final Effluent Discharge Permit Parameters for Ammonia  Nitrogen 100%100%99.2%100%100% PM03 Meet Final Effluent Discharge Permit Parameters for E. Coli100%100%100%100%100% PM04 Meet Final Effluent Discharge Permit Parameters for CBOD 5100%100%100%100%100% PM05 Meet Final Effluent Discharge Permit Parameters for TSS100%100%100%100%100% PM06 % CBOD Removal (% of carbonaceous biochemical oxygen  demand removed is a measure of the effectiveness of the  plant) 85%99%98%97%98% PM07 % of Total Suspended Solids Removed85%98%97%97%97% PM08 % of Acute Whole Effluent Toxicity Tests Passed on Final  Effluent 100%100%100%100%100% PM09 Number of Plant Bypasses0 000 0 PM10 Meet EPA’s Part 503 Biosolids Regulations100%100%100%100%100% Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM11 Million Gallons of Wastewater Flow Treated Daily (MGD)5.78 5.644.605.70 4.80 PM12 Gallons of Wastewater Flow Treated Annually (MG)2,110 2,0591,6802,081 1,752 PM13 CBOD Plant Loading (lbs/day)8,580 11,18610,65012,00011,000 PM14 TSS Plant Loading (lbs/day)7,220 10,2559,20011,500 10,000 PM17 Total O&M Dollars per Million Gallons of Wastewater Flow  Treated Annually NA $886$741$ 930$900 PM18 Total Salary and Benefit $$ Spent per Million Gallons of  Wastewater Flow Treated Annually NA $463XXXXXX XXX PM19 Annual $$ per Million Gallons of Wastewater Flow TreatedNA $136$210$155 $212 City of Bozeman 164 FY14 Approved Budget Department:WATER RECLAMATION FACILITY Activity:Public Service Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 15.8715.8716.37 17.47 WL01 Maintenance: PreventativeTasks 9569311,020 980 WL02 Maintenance: CorrectiveTasks 123840 40 WL03 Maintenance: Buildings & Grounds (Seasonal)Tasks 4121,120 hrsNA 960 hrs WL04 BNR / Nutrient Removal Process Control TestsTasks 5,3707,200NA 7,200 WL05 Required MPDES Regulatory TestsTasks 6,5506,5506,550 6,550 WL06 Calibration of Lab EquipmentTasks 782835850 850 WL07 Population Served 42,60043,70044,200 45,000 WL08 Influent Flow (MGD)5.644.605.70 4.80 WL09 BOD Loading (lbs/day)11,18610,60012,000 11,000 WL10 TSS Loading (lbs per day)10,2559,20011,000 10,000 WL11 Biosolids Injected (Metric tons)627607NA 615 WL12 Acres Injected 439373 acresNA 400 acres City of Bozeman 165 FY14 Approved Budget Department:WATER RECLAMATION FACILITY Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 7.56%$1,043,132$1,121,952Salaries & Benefits$1,028,649$78,820 9.48%$1,429,051$1,564,542Operating$1,917,353$135,491 102.44%$41,000$83,000Capital$7,432,659$42,000 ‐1.82%$2,057,480$2,020,000Debt Service$1,740,842($37,480) 0.00%$0$0Transfers$1,630,540$0 Totals $13,750,043 $4,570,663$4,789,494 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 5610WRF Operations ($946,694)‐28.88%$2,064,501$3,278,587$2,331,893 5620Laboratory $11,085 6.31%$185,498$175,591$186,676 5630Sludge Injection ($45,560)‐15.71%$142,494 $289,985 $244,425 5640Pretreatment $0 0.00%$1,919$6,500$6,500 5650WRF Construction $1,200,000 146.34%$11,355,631$820,000$2,020,000 Totals $13,750,043 $4,570,663 $4,789,494 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 620Wastewater Fund $218,831 5.83%$11,857,484 $3,750,663$3,969,494 625Wastewater EPA Grant $0 0.00%$262,019$0$0 630Wastewater Impact Fees $0 0.00%$1,630,540$820,000$820,000 Totals $13,750,043 $4,570,663 $4,789,494 City of Bozeman 166 FY14 Approved Budget Department:SOLID WASTE COLLECTION Activity:Public Service Program Description: The Solid Waste Division provides services to the Citizens of Bozeman and protects public health by ensuring residential and  commercial wastes are collected, transported, and disposed of in a safe and environmentally responsible manner. The Division  encourages recycling by offering a "Pay as you Throw" collection system, which establishes a direct relationship between the  amount a customer pays and the size container they have. Major Objectives: •  ConƟnue the highest quality service to the CiƟzens of Bozema •  Promote waste reducƟon thru recycling efforts.  •  OpƟmize  operational efficiencies. Budget Highlights: •  Replacement of 1 Front Load Truck, 1 Side Load Truck, and 1 Side Load Packer ‐ $660,000.  •  Prepare for consultant  recommendations regarding direct haul versus the transfer of municipal solid waste. Accomplishments: •  Streamline the commercial cardboard collection  •  Improve refuse & recycling opportunities to tenants. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 167 FY14 Approved Budget Department:SOLID WASTE COLLECTION Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 14.7414.7414.74 14.74 WL01 Residential Accounts 7,0927,2407,4937,893 WL02 Commercial Accounts 271281285 287 WL03 Commercial Cardboard Collected: Tons 456485542 485 WL04 Containers Emptied Weekly 7,3637,5387,7788,180 WL05 Collection Program: Annual Tonnage 10,92011,24811,000 11,000 WL06 Collection Vehicles 777 7 WL07 Roll‐off Program: Roll‐offs Serviced 5731,000650 800 WL08 Roll‐off Trucks 4444 WL09 Rolloff Program:  Annual Tonnage 2,3462,7742,603 2,400 City of Bozeman 168 FY14 Approved Budget Department:SOLID WASTE COLLECTION Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 2.77%$1,005,220$1,033,039Salaries & Benefits$943,466$27,819 9.09%$1,114,678$1,215,963Operating$1,472,463$101,285 #Div/0!$0$659,984Capital$62,103$659,984 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $2,478,032 $2,119,898$2,908,986 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 5810Solid Waste Collection $789,088 37.22%$2,478,032$2,119,898$2,908,986 Totals $2,478,032 $2,119,898 $2,908,986 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 640Solid Waste Fund $789,088 37.22%$2,478,032 $2,119,898$2,908,986 Totals $2,478,032 $2,119,898 $2,908,986 City of Bozeman 169 FY14 Approved Budget Department:SOLID WASTE RECYCLING Activity:Public Service Program Description: The Solid Waste Division’s recycling program encompasses a wide variety of services to the public for recycling opportunities  thereby reducing the volume of solid waste being land filled.  These services include:   •  Curbside recycling of paper, cardboard, plasƟc, Ɵn & aluminum cans.•  Bulk curbside recycling opportuniƟes within the  Bozeman Public Schools.  •  Bulk curbside recycling opportuniƟes within mulƟ‐family housing.  •  Compost collecƟon during  summer months.•  Brush & pallet recycling. •  Commercial cardboard collecƟon•  Bulky item/appliance removal and recycling.•   Roll‐off discounts for large volume recycling projects.  •  ClearStream bins for recycling opportuniƟes at community events. Major Objectives: •  To promote recycling opportuniƟes available to the community.•  Minimize the amount of solid waste going to the landfill for  disposal.  •  To expand the City’s curbside recycling program. Budget Highlights: Consultant will make recommendations on our residential recycling collection methods. Accomplishments: •  Evaluate and rate design changes based on the results of consultant review.  •   Developing curbside recycling opportuniƟes for  commercial & mulƟ‐family housing.  •  Expand opportuniƟes for recycling of office paper, books, and e‐waste. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 170 FY14 Approved Budget Department:SOLID WASTE RECYCLING Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 1.001.001.00 1.00 WL01 Total Customers 9701,0001,1001,250 WL02 Cardboard: Tons 667576 78 WL03 Paper: Tons 115112150 154 WL04 Cans: Tons 12.614.015.014.3 WL05 Plastics: Tons 19.321.026.0 32.0 WL06 Curbside Recycling: Annual Tonnage 213235300 285 City of Bozeman 171 FY14 Approved Budget Department:SOLID WASTE RECYCLING Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐7.29%$55,798$51,730Salaries & Benefits$58,261($4,068) ‐2.53%$43,550$42,450Operating$63,368($1,100) ‐100.00%$70,000$0Capital$0($70,000) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $121,629 $169,348 $94,180 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 5820Recycling ($75,168)‐44.39%$121,629$169,348$94,180 Totals $121,629 $169,348 $94,180 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 640Solid Waste Fund ($75,168)‐44.39%$121,629 $169,348 $94,180 Totals $121,629 $169,348 $94,180 City of Bozeman 172 FY14 Approved Budget Department:VEHICLE MAINTENANCE Activity:Public Service Program Description: The Vehicle Maintenance budget unit accounts for the costs of repairing and maintaining vehicles of City departments. Vehicle  Maintenance staff consists of four full‐time mechanics responsible for keeping City vehicles in proper working condition. The budget  unit operates under an internal service fund. Charges are assessed against departments which have vehicles repaired, receipts are  deposited in the Vehicle Maintenance fund and used to support salary and operating costs.    GOAL:  To maintain vehicles and equipment in good running condition thereby enabling various City personnel to perform their  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. Major Objectives: • Maintain a sound preventive maintenance program for City vehicles. • Ensure those departmental requests to maintain City  vehicles in good operating condition are satisfied. •  Maintain and utilize a sound vehicle management program including inventory,  vehicle status and operating statistics, and replacement schedules. • Maintain accurate City vehicle maintenance records (service  orders) in an efficient and easily accessible manner. • Manage and assist customers with the used waste oil and antifreeze station. Budget Highlights: FY14:  •  ConƟnue to decrease the amount of vehicle maintenance work contracted to outside shops. The current goal is a 20%  reducƟon.  •  Maintain high quality repairs while keeping follow‐ups repairs at less than 1%.  •  Obtain/maintain ASE CerƟficaƟon  of all mechanics.•  Floor Scrubber Equipment ‐  $17,000 Accomplishments: FY13:  Continue to decrease the number repairs contracted out, saving the City money. • Repair and maintain City’s fleet of over 400  vehicles and equipment. • Dispose of over 7,000 gallons of used motor oil from residents. • Dispose of over 400 gallons of used  antifreeze from residents. • Utilize preventative maintenance program for servicing vehicles. • Use our waste oil for fuel to heat the  shop and HRDC bus barn.  Start a comprehensive scheduling system to inspect all equipment at least once a year. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 173 FY14 Approved Budget Department:VEHICLE MAINTENANCE Activity:Public Service Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Repair/Maintenance Work Orders: Completed w/in 4 days of  receipt ‐ Light Equipment 95%90%95%95%95% PM02 Repair/Maintenance Work Orders: Completed w/in 7 days of  receipt ‐Heavy Equipment 95%90%95%95%95% PM03 Returns for Rework<0.5%0.45%0.5%0.3%0.3% PM04 Mechanics Certified100%100%100%100%100% PM05 Waste Oil Customers: Attended to Completion100%100%100%100%100% PM06 Emergency Repair Response: Within 24 hours of Notification90%100%100%100%100% PM07 Service Requests (oil change & lube) within 2 work days90%80%85%90%90% PM08 Preventative Maintenance Program Complete for City Fleet100%100%100%100%100% PM09 Fleet Operational Time: Streets Dept99%90%95%97%97% PM10 Fleet Operational Time: Water/Sewer Dept99%98%98%98%98% PM11 Fleet Operational Time: Police Dept95%89%90%95%95% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 5.005.005.005.00 City of Bozeman 174 FY14 Approved Budget Department:VEHICLE MAINTENANCE Activity:Public Service Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 3.28%$296,098$305,823Salaries & Benefits$267,253$9,725 ‐0.74%$476,723$473,175Operating$522,268($3,548) 80.85%$9,400$17,000Capital$72,967$7,600 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $862,488 $782,221 $795,998 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 6010Vehicle Maintenance Shop $13,777 1.76%$862,488$782,221$795,998 Totals $862,488 $782,221 $795,998 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 710Vehicle Maintenance Fund $13,777 1.76%$862,488 $782,221 $795,998 Totals $862,488 $782,221 $795,998 City of Bozeman 175 FY14 Approved Budget Department:CEMETERY Activity:Public Welfare Program Description: The Cemetery budget unit accounts for the costs of operating and maintaining the City's Cemetery 140 acres, of which 65 acres are  developed. The Cemetery division includes a foreman, two maintenance workers, and seasonal employees. Employees are  responsible for burials, cemetery development, and maintenance.     MISSION: Sunset Hills Cemetery is dedicated to excellence in the provision of professional and dignified interment services.   In a  serene and beautiful surrounding that helps survivors through the bereavement process.  The cemetery staff is dedicated to  providing ongoing services and perpetual care essential to maintaining the cemetery grounds as a serene and beautiful surrounding  helping survivors through the bereavement process. Major Objectives: ADMINISTRATIVE • Develop, submit, and administer cemetery budgets in a timely manner. • Maintain computer technology to  improve/enhance intra‐departmental communication(s). • Create new cemetery blocks and open lots up for sale as demand  dictates. • Inform the community through publications, press releases, and advertisements of current policies, procedures, and  practices of the Sunset Hills Cemetery. • Continue safety training programs, professional development, and pro‐active customer  service. • Carry out the Mission and Vision statements of the City of Bozeman.   FACILITIES AND GROUNDS MAINTAINENCE • Surviving family, user, taxpayer and City Commission satisfaction with the use, care,  and overall appearance of the cemetery grounds and buildings. • Provide an easily accessible, safe, and serene setting for  cemetery/gravesite visitation. • Maintain and expand the underground irrigation system as needed to fully utilize all water  resources in a conscious manner. • Keep all paved roads clear and open during winter months. • Keep the Highland Boulevard path  clear during the winter work week. • Assist other Divisions in the City of Bozeman when needed or called on. • Develop new sections  of the Cemetery in a manner and method consistent with the long‐term planning guidelines developed by the Cemetery Advisory  Board.  BURIAL SERVICES • Modernize and maintain an improved and accurate mapping and computerized grave registration system. •  Continue to provide experienced and professional staff to perform essential burial functions. • Continually strive to achieve high  public/user /group satisfaction levels of all services and activities the cemetery provides. • Make known, adhere to, and fully comply  with, all laws and regulations regarding the interment of human remains. Budget Highlights: FY13 ‐ First year lot sales money was deposited entirely in the Perpetual Care Fund; also, Perpetual Care Fund interest earnings  remained in the Perpetual Care Fund. Accomplishments: FY14 Anticipated Accomplishments:   •  Opening of the new Memorial Garden to increase services for Cemetery patrons.•  InstallaƟon of Digital Kiosk for Veteran’s  Memorial Wall.•  IniƟal IntegraƟon into CityWorks Program. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 176 FY14 Approved Budget Department:CEMETERY Activity:Public Welfare Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Burials & Disinterments (Full, Ash and Columbarium)As Scheduled 100%100%100%100% PM02 Grave Reclamation & Repair (Compaction, level, and re‐sod)Est. 25‐30x/yr 50%45%50%55% PM03 Mowing: Formal Cemetery1/week 75%80%80%80% PM04 Mowing: Cemetery Trails & Perimeter2/year 50%50%75%75% PM05 Fertilize Formal Cemetery2/year 50%50%50%60% PM06 Irrigation: Entire Formal Cemetery (above ground pipes and  automated) Est 3x/week 75%75%75%75% PM07 Herbicide Application: Formal Cemetery2/year 50%75%75%75% PM08 Herbicide Application: Undeveloped Area Perimeter2/year 75%75%80%85% PM09 Leaf Mulch & Pinecone Removal (weather related)1x/yr. (in the fall) 50%45%75%75% PM10 Weed Eating: Breakdowns, Workload2/year 50%75%75%75% PM11 Police Grounds (flower & trash removal)1x/yr (in the fall) 80%80%80%99% PM12 Tree & Hedge Maintenance5 Days/wk 80%80%80%85% PM13 Response to Complaints & Questions < 2 Days 100%100%100%100% PM14 Response to Memorial & Resolution Compliance< 2 Days 85%85%100%100% PM15 Plowing: Highland & Park Sidewalks (weather & workload  related) By 10AM 75%75%75%95% PM16 Plowing: All Roads within the Cemetery (weather & workload  related) By 10AM 75%75%75%90% PM17 Plowing: Assist Parks with  Parking Lots (weather and workload  related) Same day 50%50%50%50% City of Bozeman 177 FY14 Approved Budget Department:CEMETERY Activity:Public Welfare Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 5.753.333.33 3.33 WL01 Burials: Full & Ash 150170150 120 WL02 New Lot Development 2321620 0 WL03 Grave Repairs & Reclamation 252225 25 WL04 Formal Turf Acres: Acres Mowed & Irrigated Weekly 535353 55 WL05 Undeveloped Acres 545454 54 WL06 Miles of Trails 122 2 WL07 Miles of Trails/Sidewalks to Plow 455 5 WL08 User Agreements 111 2 WL09 Volunteer Projects 244 4 WL10 Parking Lots to Plow 111111 11 WL11 Herbicide Application: Formal Acres 535353 55 WL12 Herbicide Application: Acres Undeveloped 588 8 WL13 Restrooms 111 1 WL14 Parking Lots 222 2 City of Bozeman 178 FY14 Approved Budget Department:CEMETERY Activity:Public Welfare Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change ‐9.31%$313,287$284,125Salaries & Benefits$311,918($29,162) 3.68%$100,156$103,843Operating$101,879$3,687 ‐100.00%$24,000$0Capital$33,741($24,000) 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $447,538 $437,443 $387,968 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 7210Cemetery Operations ($49,475)‐11.31%$447,538$437,443$387,968 Totals $447,538 $437,443 $387,968 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund ($49,475)‐11.31%$447,538 $437,443 $387,968 135Cemetery Special Revenue $0 0.00%$0$0$0 800Cemetery Perpetual Care $0 0.00%$0$0$0 Totals $447,538 $437,443 $387,968 City of Bozeman 179 FY14 Approved Budget Department:PARKS Activity:Public Welfare Program Description: The Parks budget unit accounts for the costs of operating, developing, and maintaining City parks and other City property.  Section  7‐16‐4103 MCA authorizes the City to establish parks and playgrounds and provides for methods of financing. The Division develops,  maintains, and cares for: park buildings and restrooms; playground equipment; picnic facilities; sports fields; trail systems; natural  areas; skating rinks; tennis courts; swimming/boating ponds; and other related equipment and facilities. The Parks Division, along  with the Streets Division, is responsible for snow removal on all public sidewalks, adjoining parks, and street rights‐of‐way  designated as the City’s responsibility. Major Objectives: • Maintain city parks at a level corresponding to the City's Vision, Mission, and Goals.•ParƟcipate in the implementaƟon of the  Parks, RecreaƟon, Open Space, and Trails Master Plan as approved in 1997. •  Acquire and develop new parks and faciliƟes at a  pace consistent with the growth of Bozeman.•  ConƟnue adding, upgrading, and maintaining safe and quality sports fields, trail  corridors, community gathering areas, and playground equipment. •  Provide expanded maintenance to restrooms, liƩer control,  pet waste disposal, turf care, and playground equipment. •  Improve, maintain, and expand the trail system.•  Oversee and  coordinate volunteer, grant funded, and neighborhood park improvement projects. •  Implement the $15 Million Trails, Open  Space, and Parks (TOP) Bond. •  Implement a uniform system of park signage and idenƟficaƟon. •  Establish the TOP Manager  PosiƟon.•  Establish the Bozeman Adopt‐A‐Park Program. •  Assist other Divisions within the City as needed or as directed. Budget Highlights: Issuance of $5 Million of the $15 Million authorized TOP Bonds. Addition of 1.0 FTE for TOP Bond Project Coordinator. $25,000 for design/site/engineering for splash park Accomplishments: FY14 Anticipated Accomplishments:  • New Round of Park Improvement Grant Projects. • Develop and Enhance Public/Private and Public/Non‐Profit Partnerships.  •  ImplementaƟon of the TOP Bond.  • Begin IntegraƟon in CityWorks Program. • ConƟnue Trail ConnecƟon Program. • CreaƟon of  Bozeman’s Adopt‐A‐Park Program.  • Establish Trails, Open Space and Parks (TOP) Bond Review CommiƩee.  • Solidify  Departmental Structure.  • IniƟate Uniform Park Signage Program PROGRAM INFORMATION Adopted Work Plan Items: The Parks Department is working to fulfill the following Adopted Work Plan Item:  #2 ‐ Implement the 2012 parks & trails bond to expand the capacity of our parks, trails, and open spaces.   The Trails, Open Space, Parks (TOP) Committee was created as a result of the voter approved Trails, Open Space, and Parks bond.  In  the summer of 2013 the TOP committee began work sessions to develop a project evaluation criteria to be presented to the  Commission in September 2013.  This criteria will be critical when the $5 Million bond monies are received.  In the FY14 a full time  position for a TOP program manager was approved. City of Bozeman 180 FY14 Approved Budget Department:PARKS Activity:Public Welfare Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Mowing: Core Parks 1/week 80%80%80%80% PM02 Mowing: Sports Fields2/week 50%70%70%70% PM03 Mowing: Natural Parks2/year 90%80%90%90% PM04 Fertilize: Core Parks2/year 34%25%75%75% PM05 Fertilize: Sports Fields3/year 50%50%75%75% PM06 Fertilize: Neighborhood Parks1/year 0%0%50%50% PM07 Irrigation: Activate all systems All Parks by 5/15 75%80%100%100% PM08 Irrigation: Winterize All Systems All Parks by 10/31  All Parks 100%80%100%100% PM09 Leaf Mulch & PickupAll Parks 25%65%70%80% PM10 Playground: Inspection1/week 75%35%75%100% PM11 Playground: RepairsSame Day 60%75%60%100% PM12 Trails: Inspections2/month 30%30%50%80% PM13 Trails: Maintenance2/year 50%40%50%80% PM14 Weed Control: Roundup3/year 40%40%40%40% PM15 Weed Control: Broadleaf2/year 20%30%50%50% PM16 Weed Control: Noxious2/year 20%30%50%50% PM17 Weed Eating2/month 30%50%50%75% PM18 Garbage Collection7 days/week 85%85%85%100% City of Bozeman 181 FY14 Approved Budget Department:PARKS Activity:Public Welfare PM19 Police All Grounds5 days/week 15%15%25%50% PM20 Building Maint & RepairsSame Day 45%40%45%75% PM21 Restrooms: Clean & Maintain7 days/week 70%50%75%100% PM22 Response to ComplaintsWithin 2 days 90%90%90%100% PM23 Plowing: SidewalksBy 10AM 90%70%90%90% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 13.4511.7711.77 11.77 WL01 Park Reservations: Annual 319320350 400 WL02 Formal Turf Acres 125125125 125 WL03 Natural Parkland Acres 210220220 220 WL04 Miles of Trails 555555 61 WL05 Park Fund Grant Projects 15206 8 WL06 User Agreements 141415 16 WL07 Volunteer Projects 224 4 WL08 Miles of Sidewalks to Plow *2 routes, 16‐17 miles to drive each  route. 8101117 WL09 Baseball/Softball Fields 161616 16 WL10 Playgrounds: City Maintained 223538 38 WL11 Playgrounds: HOA Maintained 111518 18 WL12 Ice Rinks 344 4 WL13 Weed Spraying: Undeveloped Acres 165165165 165 WL14 Weed Spraying: Developed Acres 118118125 125 City of Bozeman 182 FY14 Approved Budget Department:PARKS Activity:Public Welfare WL15 Garbage Collection: Number of Cans 140145150 150 WL16 Dog Sanitation Stations 424242 40 WL17 Picnic Tables 127127125 125 WL18 Pavilions/Shelters 121212 12 WL19 Restrooms 121312 12 WL20 Parking Lots 141414 14 City of Bozeman 183 FY14 Approved Budget Department:PARKS Activity:Public Welfare Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 5.09%$701,854$737,548Salaries & Benefits$621,131$35,694 5.31%$485,240$510,985Operating$401,474$25,745 1604.00%$300,000$5,112,000Capital$102,399$4,812,000 0.00%$0$0Debt Service$0$0 0.00%$75,000$75,000Transfers$50,000$0 Totals $1,175,004 $1,562,094$6,435,533 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 7610Parks Operations $4,873,439 311.98%$1,175,004$1,562,094$6,435,533 Totals $1,175,004 $1,562,094 $6,435,533 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund ($126,561)‐8.58%$1,115,047 $1,475,094$1,348,533 108Community Transportation $0 0.00%$0$0$0 128FWP Management Areas $0 0.00%$11,166$0$0 129ARRA Projects $0 0.00%$0$0$0 136Parks Special Revenue Fund $0 0.00%$15,500$12,000$12,000 144Cash In Lieu of Parkland $0 0.00%$0$0$0 184Park Improvement Grants $0 0.00%$33,291$75,000$75,000 558Story Mansion Construction $0 0.00%$0$0$0 563Parks & Open Space Bond $5,000,000 #Div/0!$0$0$5,000,000 Totals $1,175,004 $1,562,094 $6,435,533 City of Bozeman 184 FY14 Approved Budget Department:FORESTRY Activity:Public Welfare Program Description: The Forestry budget unit accounts for the costs of maintaining the City's trees and is financed by a special assessment on all  properties within the City of Bozeman. The use of the funds generated by the assessment is limited to maintaining existing trees on  City‐owned properties, the planting of new trees on City‐owned properties within the City limits, and maintenance of the City’s Tree  Inventory. Forestry is accounted for in a special revenue fund. Any revenues collected and not expended will remain in the Forestry  fund and will be available for appropriation in a subsequent year. Major Objectives: • Provide systematic pruning and protection for Bozeman's public trees. • Remove or correct all hazardous tree conditions. •  Identify and correct sight distance, traffic sign, and sidewalk clearance problems related to trees and hedges. • Detect, identify, and  eradicate harmful tree insects and disease. • Establish and perpetuate master tree plan for all public areas. • Implement the  arboricultural specifications manual. • Maintain and update a city‐wide tree inventory. • Pursue state and federal grants for forestry  related activities. • Coordinate the City’s cost share tree and other planting programs. • Provide educational materials to the public  on the care and maintenance of trees and the benefits of a healthy urban forest. • Assist other Divisions in the City of Bozeman as  needed. • Continue to promote Arbor Day activities and Tree City USA certification • Continue International Society of Arboriculture  cerƟficaƟon and staff educaƟon.  •  Implement the first full‐scale Cyclic Pruning Program within the City beginning Spring 2013. Budget Highlights: FY14:   • $50,000 Chipper Replacement• $12,000 Cityworks license share• $5,000 addiƟon to the tree voucher program per Commission  • $6,250 addiƟon to the cost share program per Commission Accomplishments: • Continued systematic pruning of boulevard, park and cemetery trees. • Continued trimming for sidewalk clearance, traffic signs,  sight triangles and construction projects. • Continue Cost‐Share and voucher program of 300 trees planted. • Continue ISA Certified  Arborist education. • Provide information to the public on appropriate planting practices, species selection, code requirements  related to public and private tree plantings, and the benefits of the urban forest. • Increased effectiveness of the Planting Permit  process with Planning and Building Departments. • Integrate GPS technology into new tree inventory program. • Continue Arbor  Day activities and Tree City USA accreditation. • Work injury free. • Continued use of alternative fuels when available and  affordable. • Promote use of trees in Storm Water management. • Completed city wide survey of urban forest effects and values,  funded through a State of Montana DNRC grant.  Established an eight year comprehensive tree maintenance schedule. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 185 FY14 Approved Budget Department:FORESTRY Activity:Public Welfare Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Response to Citizen Requests: Within 2 Days ‐ Assessed &  Prioritized 100%95%95%100%100% PM02 Response Time: Emergency Calls (1 Hour Target)100%100%100%100%100% PM03 Response to Damage: Within 1 day Assessed & Prioritized100%95%95%100%100% PM04 Survey for Hazardous Tree Situations Bi‐monthly 100%100%100%100% PM05 Maintain & Update Tree InventoryBi‐monthly 75%75%75%75% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 4.604.604.60 4.60 WL01 Trees Trimmed 380250250 400 WL02 Trees Removed 650370200 200 WL03 Trees Planted 110110135 135 WL04 Emergency Storm Damage: Tons 8101010 WL05 Christmas Trees: Chipped and Composted (Tons)40353535 WL06 Cost Share Trees 100125125125 WL07 Tree Vouchers 200200225 225 WL08 Miscellaneous/Arbor Day/Tree Spade, etc 101010 15 WL09 Encroachments Addressed: Sidewalk, Sight Triangle, Street Sign 450400400 400 WL10 Planting Permits 5012075 120 WL11 DRC Reviews 508080 100 City of Bozeman 186 FY14 Approved Budget Department:FORESTRY Activity:Public Welfare WL12 Vandalism 101010 10 WL13 Service Requests 1000750800 800 WL14 Trees Inventoried 3,5002,0003,000 2,500 City of Bozeman 187 FY14 Approved Budget Department:FORESTRY Activity:Public Welfare Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 1.73%$336,465$342,292Salaries & Benefits$323,150$5,827 13.28%$124,750$141,317Operating$105,400$16,567 #Div/0!$0$62,000Capital$0$62,000 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $428,550 $461,215 $545,609 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 7710Tree Maintenance $84,394 18.30%$428,550$461,215$545,609 Totals $428,550 $461,215 $545,609 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 112Tree Maintenance Fund $84,394 18.30%$428,550 $461,215 $545,609 Totals $428,550 $461,215 $545,609 City of Bozeman 188 FY14 Approved Budget Department:LIBRARY Activity:Public Welfare Program Description: The Library budget unit accounts for the costs associated with operating and maintaining the City's Public Library. Approximately  one‐third of the Library’s operating budget is off‐set by county funds.    MISSION:  The Bozeman Public Library provides the community with: free, open, and equal access to general information on a broad  array of topics; resources to promote personal growth and lifelong learning; popular materials to meet cultural and recreational  needs; and the training needed to find, evaluate and use information effectively. Major Objectives: • Provide effecƟve and efficient management of the Bozeman Public Librar• Provide a dynamic collecƟon of library materials in all  formats to meet the informaƟonal, educaƟonal, and recreaƟonal needs of all residents in the library's service area. • Provide  library services and programming for people of all ages, encouraging use of the Library and lifelong learning. • Provide courteous,  accurate, and Ɵmely check‐out, check‐in, and re‐shelving of library materials. • Ensure that new materials are ordered, cataloged,  processed, and made available for public use in an accurate and Ɵmely manner. • Provide professional, quality, and courteous  service by ensuring that the knowledge and skills of library staff are kept up‐to‐date through on‐the‐job training, workshops,  seminars, conferences, and reading professional journals. •  Publicize library services and programs through a coordinated  marketing plan. Budget Highlights: Additional Staff Hours for Summer Sunday Openings and Library Aide work.  (0.55 FTE Total) Added 0.5 FTE for Computer Training position. Accomplishments: FY13 Anticipated Accomplishments: •Finalize & develop implementation for the Library Grounds Master Plan; • Implement increased hours of service to the public; •  Continue to successfully serve the public during the re‐roofing project; • Evaluate the use of staff, volunteers and participants of  community‐based work programs in current staffing patterns and seek additional staff as needed; • Develop a coordinated  marketing plan to promote services and programs; • Review, revise, and create policies as needed, and make all policies available in  electronic format; • Analyze current outreach activities and develop a plan based on community needs; • Begin working on a long‐ range strategic plan. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 189 FY14 Approved Budget Department:LIBRARY Activity:Public Welfare Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Efficiency Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Circulation of Materials: per Full‐ Time Equivalent Employee  (FTE) 20,000/FTE 34,62633,70632,358 32,447 PM02 Registered Borrowers1,000/FTE 1,3301,3111,2631,285 PM03 Total Volumes 4,000/FTE 6,6956,7086,617 6,839 PM04 Reference Transactions2,000/FTE 4,9864,6804,787 4,809 PM05 Inter‐Library Loan Transactions200/FTE 175159155164 PM06 Children’s Program Attendance650/FTE 930848820 820 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 21.6621.0621.56 22.61 Materials Renewed 45,58543,76148,000 48,200 WL01 Library Materials Circulated 747,259730,074730,000 732,000 WL02 Children's Programs Provided 641637640 640 WL03 Children's Programs Attendance 19,91018,37318,50018,500 WL04 Reference Questions Answered 107,881101,379108,000108,500 WL05 Inter‐Library Loan Transactions 3,7283,4423,500 3,700 WL06 Registered Borrowers 28,60028,38728,500 29,000 WL07 New Library Materials Cataloged 11,57411,83412,000 13,000 WL08 Materials Reserved 11,29511,46511,400 11,300 City of Bozeman 190 FY14 Approved Budget Department:LIBRARY Activity:Public Welfare Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 0.78%$1,128,937$1,137,796Salaries & Benefits$1,052,008$8,859 7.63%$373,318$401,792Operating$347,389$28,474 57.40%$31,000$48,793Capital$11,743$17,793 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$125,395$0 Totals $1,536,535 $1,533,255$1,588,381 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 7810Library Operations $65,913 11.20%$636,372$588,382$654,295 7820Technical Services $6,431 2.19%$284,684$293,111$299,542 7830Information Services ($5,820)‐2.73%$213,321 $212,814 $206,994 7840Children's Services $10,660 6.75%$153,192$157,841$168,501 7850Circulation Services ($22,058)‐7.85%$248,965$281,107$259,049 7899Library Construction $0 0.00%$0$0$0 Totals $1,536,534 $1,533,255 $1,588,381 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $44,746 2.99%$1,518,895 $1,494,355$1,539,101 137Library Special Revenue Fund $0 0.00%$17,639$7,900$7,900 561Library Depreciation Fund $10,380 33.48%$0$31,000$41,380 Totals $1,536,534 $1,533,255 $1,588,381 City of Bozeman 191 FY14 Approved Budget Department:RECREATION Activity:Public Welfare Program Description: ADMINISTRATION:  The Recreation Department provides opportunities for the entire community, encouraging both individuals and  families to actively recreate. The Department works with the Recreation and Parks Advisory Board and other recreation groups in  anticipating recreation demands.  PROGRAMS:  The Recreation Department offers year round programs teaching lifelong skills and healthy living habits helping to  fight childhood obesity. Classes are offered in a variety of interest areas such as art, music, sports and outdoor activities. Adult  programs were showcased this past summer and were extremely well received by the community.  Adult programs will be increased  and enhanced in the upcoming seasons.    SWIM CENTER:  The Swim Center is the City’s 50 meter indoor aquatic facility. Safety, fitness, and recreational programs are offered  year round at affordable rates. The Swim Lesson Program ensures the health and well‐being of individuals by providing swim  technique training and instruction in basic water safety.  The Fitness Program provides encouragement and opportunity to  individuals of all ages in programs such as water fitness, water jogging, and lap swimming. The Professional Water Safety program  trains local and area lifeguards, swim instructors, and professional rescuers,  promoting and sharing the basics of water safety with  the entire community.   BOGERT POOL: Bogert Pool was built in 1939 and after 72 years is still a family tradition. This great facility is staffed with  professional lifeguards who provide a wide variety of aquatic activities. Bogert Pool offers one of the best learn‐to‐swim programs  for all ages along with lap swimming, swim team workouts, water fitness, and recreation swimming.  Bogert Pool serves as a rental  facility for the Bozeman Barracudas age‐group swim team and the Bozeman Masters Swim Club. Major Objectives: RECREATION AND ADMINISTRATION:  •  Improve conditions in our community by offering recreation opportunities enhancing the  quality of life. • Provide economic benefits to the City by generating revenue for the general fund and the business community while  reducing community healthcare costs. • Provide recreation activities essential to the development of our community including  programs for youth to build self‐esteem, self‐reliance, positive self‐images, resiliency factors, and leadership skills; reduce negative  social activity; encourage cooperation; and provide exposure to the arts, sports, science and nature. • Train a productive, efficient  and effective workforce.    AQUATICS:   Swim Center and Bogert Pool “For all your fun and fitness needs.” • Provide a safe, clean and user‐friendly facility. •  Provide affordable recreational and fitness opportunities for families to interact in an aquatics environment. • Offer individuals the  opportunity to improve and or maintain their physical health and provide social opportunities. • Train the community, ages 3  months and older, in current swimming technique and how to be safe in and around the water. • Schedule the aquatic facilities at  an affordable rate for groups.  •  Offer a setting for individuals to have a sense of accomplishment, creativity, and improve their  psychological well‐being. Budget Highlights: $300,000 for splash park installation (at a location to be determined) $25,000 for Bogert Pool gutter repairs $8,000 Lindley Center building structural analysis Accomplishments: FY13 ANTICIPATED ACCOMPLISHMENTS: •  RecreaƟon and AquaƟcs FaciliƟes Feasibility Study Complete•  Adult Programs Successfully Implemented o Successfully  Increased Contracted Programs  •  Beall Office RenovaƟon•  Bogert Swimming Pool Building Stabilized •  Bogert Swimming Pool  Filter Installed  •  Swim Center Underwater Lights Installed  •  Enhanced Summer 2013 Program Guide•  Increased Free  MarkeƟng Efforts and Social Media Presence •  Successfully Streamlined and Expanded Community Program Offerings PROGRAM INFORMATION Adopted Work Plan Items: The Recreation Department is working to fulfill the following Adopted Work Plan Items:  City of Bozeman 192 FY14 Approved Budget Department:RECREATION Activity:Public Welfare #10 – Determine the future of Bogert Pool and the next steps for aquatics and recreation. Pursuant to the 4/22 City Commission meeƟng, Bogert Pool will conƟnue to operate on an “as is” basis with limited capital  investment.  Potential partners for a future location of a new city pool/family aquatics center will continued to be pursued.  The  splash park and location will continue to be researched.  Recommendations are expected to be made to the Commission in August  2013. City of Bozeman 193 FY14 Approved Budget Department:RECREATION Activity:Public Welfare Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 Aquatics Scheduled Maintenance (air filter exchanges, pumps  greased, etc.) Performed on scheduled day 50%75%95%98% PM02 Plowing: Swim Center Sidewalk by 5:30 am 85%95%85%99% PM03 Plowing: Beall Sidewalk & Entrance by 8:30 am 40%90%80%95% PM04 Plowing: Swim Center Parking Lotby 5:00 am 0%0%100%100% PM05 Risk Management Reports: Recreation Facilities1 per week 30%60%85%90% PM06 Risk Management Reports: Aquatics Facilities 1 per week 85%90%99%99% PM07 Maintenance: Lindley & Beall Scheduled3:1 week sessions per year 004 4 PM08 Recreation Programs: Classes CancelledLess than 8%4%16%10%8% PM09 Recreation Programs: Staff to Participants1:8 Preschool, 1:10 Youth,  1:15 Adult MeetsMeetsMeets Meets PM10 Staff Certification: CPR & First Aid100%100%100%100%100% Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 15.0015.8315.8316.83 City of Bozeman 194 FY14 Approved Budget Department:RECREATION Activity:Public Welfare Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 4.84%$737,127$772,806Salaries & Benefits$701,001$35,679 9.09%$443,288$483,589Operating$489,172$40,301 #Div/0!$0$450,000Capital$251,083$450,000 0.00%$0$0Debt Service$0$0 0.00%$0$0Transfers$0$0 Totals $1,441,256 $1,180,415$1,706,395 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 8010Recreation Operations $475,508 60.89%$764,206$780,945$1,256,453 8020Swim Center $1,972 0.81%$329,426$243,463$245,435 8030Bogert Pool $16,440 23.77%$195,335 $69,150 $85,590 8040Facilities:  Lindley, Beall, & Story $18,087 38.83%$122,892$46,577$64,664 8050Recreation Programs $13,973 34.69%$29,397$40,280$54,253 Totals $1,441,256 $1,180,415 $1,706,395 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $510,433 43.28%$1,349,786 $1,179,415$1,689,848 133Recreation Special Revenue Fund $0 0.00%$3,100$1,000$1,000 189Story Mansion Operating Fund $15,547 #Div/0!$88,370$0$15,547 Totals $1,441,256 $1,180,415 $1,706,395 City of Bozeman 195 FY14 Approved Budget Department:COMMUNITY SERVICES Activity:Public Welfare Program Description: Community Services is made up of several departments focused on the improvement of the City of Bozeman as a community and  include the Downtown Improvement District, Urban Development and Housing, Economic Development, and Sustainability.   ECONOMIC DEVELOPMENT: Leads the City’s Economic Development Team to “assist in diversifying our local economy by creating  sustainable, high paying jobs without sacrificing Bozeman’s quality of life.”  The department is staffed by a Director of Economic  Development and, new in FY14, an Economic Development Specialist.     SUSTAINABILITY: Works throughout the City departments and the community to reduce our carbon footprint, promote conservation  work, and implement a climate action plan for the City.  The department is led by a full‐time Climate Protection Coordinator.  In  FY14 an additional 0.5 FTE, or the equivalent in contracted services, was added to the department to further sustainability efforts  within the community.  TAX INCREMENT FINANCING DISTRICT: The Downtown Improvement District, the Northeast Improvement District, and the North  7th Improvement district account for the costs of the Improvement District Boards and their activities. More recently, a Technology  Taxable Improvement District was approved.   BUSINESS IMPROVEMENT DISTRICTS:  The Downtown Business Improvement District is an organization of downtown property  owners who voluntarily commit resources, identify, plan, and act on initiatives with the goal of ensuring long‐term preservation of  the City.  The Bozeman Tourism Business Improvement District seeks to enhance the economic vitality of Bozeman by promoting  tourism through sales and marketing strategies.  Program income is derived from each occupied room night from hotels, motels, or  other lodging facilities within the district. Major Objectives: ECONOMIC DEVELOPMENT: Expand and increase economic development outreach, activities, and programs to local, state, and  national business communities.  Attend and collaborate with local businesses on industry specific trade shows in order to promote  Bozeman as a place to do business.  Participate in local industry conferences.  Assume responsibility of proactively managing the  City's industrial and technology tax increment districts.   SUSTAINABILITY:  Continue to implement Bozeman's Community Climate Action Plan throughout City departments and the  community through policy, educational programs,  and contracted services.   TAX INCREMENT FINANCING: To strengthen the economic vitality of Urban Renewal Districts. To recognize that community  partnership is fundamental to district success. To improve the safety, security and health of the districts. To improve accessibility. To  facilitate diversity. To weigh the cost of projects against their benefits. To make the districts more user friendly. To continuously  improve the image of the districts. To nurture and expand cultural activities within the districts.   BUSINESS IMPROVEMENT  DISTRICTS: The Tourism Business Improvement District supports the promotion of Bozeman as a destination for meetings, film  production, and sport tournaments and events.  The Downtown Business Improvement district works to create both short and long‐ term goals to ensure the preservation and vitality of the City's underlying economic, cultural, social , and environmental assets.  This  includes graffiti removal, a downtown maintenance program, the summer flower basket program, and the Holiday Decorating  Program. Budget Highlights: Gallatin College Programs (1.5 mills) $125,600 Addition of 1.0 FTE Economic Development Specialist Community Climate Plan Initiatives ‐ $15,000 Energy Reduction Challenge ‐ $10,000 Road to Home Housing Program Administration $40,000 Additional 0.5 FTE, or the equivalent in contracted services, for Sustainability Community Housing Fund Rental Survey ‐ $7,000 Accomplishments: 1)  Gallatin College partially funded by City. 2) Technology TIF created.  3) North Park project continues to make progress (plan  adopted). 4) Downtown hotel project approved. PROGRAM INFORMATION Adtd WkPl ItCity of Bozeman 196 FY14 Approved Budget Department:COMMUNITY SERVICES Activity:Public Welfare Adopted Work Plan Items: The Community Services Department is working to fulfill the following Adopted Work Plan Items:  #1 ‐ Diversify the local economy and support the creation and expansion of mid to high pay jobs.  The FY14 budget includes funding for an economic development specialist, markeƟng, and various incenƟves to support the  Commission’s number one work plan item. #4 ‐ Enhance downtown development opportunities Just prior to FY14, the City Commission unanimously approved construcƟon for the first downtown hotel.  This was a major priority  of this particular work plan item.  Additional projects pending include the remodel of an East Main gas station and the former Blue  Sky Motel.  The downtown residential infill project known as Block M was recently approved and discussions are ongoing concerning  three additional hotel developments. City of Bozeman 197 FY14 Approved Budget Department:COMMUNITY SERVICES Activity:Public Welfare Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget STAFF TO SUPPORT WORKLOAD FTE 2.002.002.00 4.50 WL01 Tax Increment Districts 4455 City of Bozeman 198 FY14 Approved Budget Department:COMMUNITY SERVICES Activity:Public Welfare Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 42.86%$174,791$249,698Salaries & Benefits$170,531$74,907 0.11%$3,403,346$3,406,939Operating$1,458,010$3,593 0.00%$0$0Capital$216,423$0 0.00%$0$0Debt Service$0$0 0.00%$453,388$453,388Transfers$462,738$0 Totals $2,307,702 $4,031,525$4,110,025 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 8210Downtown Improvement District ($108,912)‐3.03%$1,392,189 $3,594,149 $3,485,237 8220Americans with Disabilities $0 0.00%$0$0$0 8230Urban Development & Housing $7,000 12.87%$279,300 $54,400 $61,400 8240Economic Development $117,225 41.28%$412,428$283,987$401,212 8250Sustainability $63,187 63.83%$223,785$98,989$162,176 Totals $2,307,702 $4,031,525 $4,110,025 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund $180,412 47.11%$358,318 $382,976 $563,388 116Downtown TIF District $0 0.00%$721,622$1,996,988$1,996,988 118Community Housing $0 0.00%$148,100$0$0 119Economic Development $0 0.00%$78,835$0$0 120Community Housing Fund $7,000 17.50%$40,000$40,000$47,000 121Housing Revolving Loans $0 0.00%$44,400 $14,400 $14,400 129Special Projects $0 0.00%$3,461 $0 $0 130Americans with Disabilities Fund $0 0.00%$0$0$0 142Climate Protection Grant $0 0.00%$405$0$0 143North 7th Corridor TIF District $0 0.00%$108,628$866,849$866,849 144North East Urban Renewl TIF District ($108,912)‐52.79%$38,772$206,312$97,400 City of Bozeman 199 FY14 Approved Budget Department:COMMUNITY SERVICES Activity:Public Welfare 145Mandeville Farm TIF $0 0.00%$1,833$0$0 176Downtown BID $0 0.00%$114,373$114,000$114,000 186Development Impacts (Big Box)$0 0.00%$114,760 $0 $0 190Energy Grants $0 0.00%$127,234$0$0 191Tourism BID $0 0.00%$406,961 $410,000 $410,000 Totals $2,307,702 $4,031,525 $4,110,025 City of Bozeman 200 FY14 Approved Budget Department:NON‐DEPARTMENTAL Activity:Other Program Description: 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 Highlights: General Fund contribution to the Band ‐ $6,000 Contingency Appropriation $150,000 Transfer to Police & Fire $1,900,000 for Non‐Cash State contribution to Pensions. MMIA Declaratory Judgment Settlement ‐ $675,000 Accomplishments: FY11: Closing of pass‐through levy special revenue funds (Liability Insurance, PERS, Police & Fire Pension Funds) in compliance with  new GASB Statement No. 54. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 201 FY14 Approved Budget Department:NON‐DEPARTMENTAL Activity:Other Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget WL01 Health Insurance: Plan Options Offered 555 5 Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget WL02 Pension Plans Participated In 333 3, City of Bozeman 202 FY14 Approved Budget Department:NON‐DEPARTMENTAL Activity:Other Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 0.00%$0$0Salaries & Benefits$0$0 0.60%$6,761,874$6,802,695Operating$4,164,840$40,821 0.00%$0$0Capital$0$0 0.00%$0$0Debt Service$0$0 ‐0.33%$2,355,185$2,347,520Transfers$2,223,014($7,665) Totals $6,387,854 $9,117,059$9,150,215 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 8910Insurance $105,079 2.66%$4,052,728$3,955,105$4,060,184 8920City Band $0 0.00%$6,000$6,000$6,000 8940Other/Contingencies ($64,258)‐2.37%$11,064 $2,717,000 $2,652,742 8960Transfers ($7,665)‐0.33%$2,223,069$2,355,185$2,347,520 8970Senior Transportation $0 0.00%$83,901$83,769$83,769 8980General $0 0.00%$0$0$0 Totals $6,376,762 $9,117,059 $9,150,215 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 010General Fund ($244,179)‐7.14%$807,810 $3,422,141$3,177,962 103Permissive Medical Levy Fund $157,335 7.78%$1,789,983$2,021,149$2,178,484 104Liability Insurance Fund $0 0.00%$0$0$0 105PERS Pension Fund $0 0.00%$0$0$0 131Beautification of Bozeman $0 0.00%$55$0$0 175Senior Transportation Fund $0 0.00%$83,901$83,769$83,769 720Employee Health Insurance $120,000 3.34%$3,695,013$3,590,000$3,710,000 Totals $6,376,762 $9,117,059 $9,150,215 City of Bozeman 203 FY14 Approved Budget Department:GENERAL OBLIGATION (G.O.) BONDS DEBT SERVICE Activity:Other Program Description: The General Obligation Bond division accounts for debt service payments associated with the transportation general obligation  bonds.  The $5 Million Transportation General Obligation bonds were sold on April 4, 1995.   The first series of Library General  Obligation bonds were sold in December 2002. The second Library General Obligation bonds were sold in April 2003. Both series  were part of the voter‐approved levy that was approved in November 2002.    In November 2012, voters approved the issuance of  $15 Million in General Obligation Bonds to fund Trails, Open Space, and Parks (TOP) Acquisition and Improvements. Major Objectives: • To accurately account for principal and interest payments on general obligation bonds. • To maintain adequate fund balance levels  in the two debt service funds. Budget Highlights: Issuance of an estimated $5 Million in TOP G.O. Bonds. Accomplishments: •Refinance of the 3 Series of TransportaƟon and Library Bonds occurred in 2012. •Approximately $5 Million of the $15 Million  approved TOP bond is expected to be issued early in FY14. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 204 FY14 Approved Budget Department:GENERAL OBLIGATION (G.O.) BONDS DEBT SERVICE Activity:Other Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget WL01 GO Bond Issues 333 4 City of Bozeman 205 FY14 Approved Budget Department:GENERAL OBLIGATION (G.O.) BONDS DEBT SERVICE Activity:Other Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 0.00%$0$0Salaries & Benefits$0$0 0.00%$0$0Operating$0$0 0.00%$0$0Capital$0$0 50.22%$696,937$1,046,937Debt Service$787,495$350,000 0.00%$0$0Transfers$0$0 Totals $787,495 $696,937$1,046,937 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 9310G.O. Bonds $350,000 50.22%$787,495$696,937$1,046,937 Totals $787,495 $696,937 $1,046,937 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 301Library Bonds $0 0.00%$333,170 $274,849 $274,849 302Transportation Bonds $0 0.00%$454,325$422,088$422,088 304Parks & Open Space Bond $350,000 #Div/0!$0$0$350,000 Totals $787,495 $696,937 $1,046,937 City of Bozeman 206 FY14 Approved Budget Department:SPECIAL IMPROVEMENT DISTRICT REVOLVING FUND Activity:Other Program Description: The SID Revolving Fund was established pursuant to Section 7‐12‐4221 MCA. This law states in part: “The Council or commission of  any city or town which has heretofore created or may hereafter create any special improvement district or districts for any purpose  may in its discretion create, establish, and maintain by ordinance a fund to be known and designated as the special improvement  district revolving fund in order to secure prompt payment of any special improvement district bonds or sidewalk, curb, and alley  approach warrants issued in payment of improvement made therein and the interest thereon as it becomes due.” Major Objectives: •Secure prompt payment of any special improvement district bonds or sidewalk, curb, and alley approach warrants issued in  payment of improvements made therein and the interest thereon as it becomes due.  •Meet the requirements of state law. Budget Highlights: We anticipate using the Revolving Fund to provide a low‐cost loan to finance the Story Street Reconstruction SID.  A very rough  estimate of the project costs has been made. Accomplishments: •  Provided low‐cost financing to the South 8th SID property owners. •  Minimum Fund requirements are met (and frequently  exceeded) on an annual basis.  •  Excess money in the amount of $613,000 was transferred to the General Fund in FY13. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 207 FY14 Approved Budget Department:SPECIAL IMPROVEMENT DISTRICT REVOLVING FUND Activity:Other Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Effectiveness Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget PM01 State Minimum Fund Balance Requirement Met5%YesYesYes Yes City of Bozeman 208 FY14 Approved Budget Department:SPECIAL IMPROVEMENT DISTRICT REVOLVING FUND Activity:Other Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 0.00%$0$0Salaries & Benefits$0$0 0.00%$0$0Operating$0$0 0.00%$0$0Capital$0$0 0.00%$0$0Debt Service$0$0 ‐67.37%$613,000$200,000Transfers$0($413,000) Totals $0 $613,000 $200,000 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 9510SID Bonds Revolving ($413,000)‐67.37%$0$613,000$200,000 Totals $0 $613,000 $200,000 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 300SID Revolving Fund ($413,000)‐67.37%$0 $613,000 $200,000 Totals $0 $613,000 $200,000 City of Bozeman 209 FY14 Approved Budget Department:SPECIAL DISTRICT DEBT Activity:Other Program Description: The Special Improvement District (SID) & Tax Increment Finance (TIF) bond budget unit is used to account for the payments of  principal and interest on the various special improvement district bonds.  Section 7‐12‐4102 MCA authorizes the city to create  special improvement districts and 7‐12‐4206 authorizes the payment to be made from the fund.   The City issues special  improvement district bonds, assesses property taxpayers for the costs, collects the assessments, and in turn retires the bonds and  pays the related interest expense. Major Objectives: To accurately account for principal and interest payments on SID & TIF Bonds. Budget Highlights: The budget includes appropriation authority necessary Accomplishments: Timely payment of debt requirements. PROGRAM INFORMATION Adopted Work Plan Items: No specific items identified this year. City of Bozeman 210 FY14 Approved Budget Department:SPECIAL DISTRICT DEBT Activity:Other Department Performance Measures: PERFORMANCE ‐ WORKLOAD INFORMATION Workload Measures Standard FY14  Estimate FY11 ActualFY12 ActualFY13  Budget WL01 Tax Increment District: Number of Bond Issues 111 1 City of Bozeman 211 FY14 Approved Budget Department:SPECIAL DISTRICT DEBT Activity:Other Department Expenditures by Category Department Expenditures by Division Department Expenditures by Fund FINANCIAL INFORMATION Category FY12 ActualFY13 Budget FY14 Approved $ Change % Change 0.00%$0$0Salaries & Benefits$0$0 0.00%$0$0Operating$0$0 0.00%$0$0Capital$0$0 6.20%$1,928,388$2,047,888Debt Service$2,696,309$119,500 0.00%$0$0Transfers$0$0 Totals $2,696,309 $1,928,388$2,047,888 $ Change % ChangeFY12 Actual FY13 BudgetFY14 ApprovedDivision 9710SID Bonds $119,500 6.20%$2,696,309$1,928,388$2,047,888 9720TIF Bonds $0 0.00%$0$0$0 Totals $2,696,309 $1,928,388 $2,047,888 % Change$ ChangeFundFY13 BudgetFY14 ApprovedFY12 Actual 305Downtown TIF Bonds $0 0.00%$421,988 $428,388 $428,388 310SID Bond Funds $119,500 7.97%$2,274,321$1,500,000$1,619,500 Totals $2,696,309 $1,928,388 $2,047,888 City of Bozeman 212 FY14 Approved Budget APPENDIX ___________________________________________________________________  The Appendix includes:   Capital Expenditures Summary   Water and Wastewater Rate Increase Table   Consumer Price Index Table   Debt Service Schedules   Reference Table   Staffing Summary   Glossary of Terms  City of Bozeman 213 FY14 Approved Budget CAPITAL EXPENDITURES SUMMARY Object Description M&E:COMPUTER SOFTWARE M&E:COMPUTER SOFTWARE M&E:COMPUTER SOFTWARE BLD:BUILDINGS+BLDG DESIGN VEH:AUTOS + LIGHT TRUCKS M&E:COMPUTER HARDWARE M&E:COMPUTER HARDWARE BLD:BUILDINGS+BLDG DESIGN M&E:COMPUTER SOFTWARE M&E:OFFICE EQUIP+FURNITUR RECREATIONBLD:BUILDINGS+BLDG DESIGNCM ADJUSTMENT: CONSTRUCTION OF SPLASH PARK$300,000.00 $1,896,913.00 M&E:OFFICE EQUIP+FURNITUR $12,500.00 IMP:INFRASTRUCTURE+IMPROV $430,000.00 STREET OPSREPLACE RUSTED OUT SANDER$10,000.00 VEH:AUTOS + LIGHT TRUCKS $1,205,383.00 M&E:COMPUTER SOFTWARE M&E:MACH+EQUIP/HEAVY TRUK $62,000.00 IMP:INFRASTRUCTURE+IMPROV $350,000.00 M&E:COMPUTER HARDWARE STREET OPS CIP SIF35: OAK STREET 5TH LANE $250,000.00 STREET IMPACT FEE - CAPITAL EXPENDITURES BLDG INSPECTION OPS CIP BI02: HARDWARE AND SOFTWARE $100,000.00 FORESTRY CIP: CHIPPER $50,000.00 TREE MAINTENANCE - CAPITAL EXPENDITURES STREET OPS CIP SIF01: R.O.W. ACQUISITION $100,000.00 STREET MAINTENANCE - CAPITAL EXPENDITURES FORESTRY CITYWORKS SITE LICENSES SHARE - ONE TIME COST $12,000.00 STREET OPS CIP STR01: ONE TON 4 WHEEL DUMP TRUCK WITH DUMP BE $40,000.00 STREET OPS CIP STR37: TANDEM DRUM VIBRATORY ASPHALT COMPACTO $45,000.00 STREET OPS CIP STR17: SINGLE AXEL DUMP TRUCK W/PLOW & SANDER $140,383.00 TRAFFIC SIGNS & MARKERS CIP STR20: BIKE PATH IMPROVEMENTS-S. WILLSON, S 23RD, & N 11TH $25,000.00 STREET CONSTRX CIP CR03: MICROPAVER (STREET REC SHARE)$125,000.00 STREET CONSTRX CIP REC04: STORY STREET RECONSTRUCTION $400,000.00 STREET CONSTRX CIP CR03: MICROPAVER (CURBS SHARE)$25,000.00 $350,000.00STREET CONSTX CIP CR02: SOUTH WILLSON-CLEVELAND TO KOCH STREET OPS CIP STR11: MEDIANS & BOULEVARD MTC $45,000.00 GAS TAX - CAPITAL EXPENDITURES STREET MAINT CURB,GUTTER AND SIDEWALK REPLACEMENT PROGRAM.$50,000.00 STREET MAINT PEDESTRIAN RAMPS-ADA $25,000.00 STREET MAINT THERMOPLASTIC LANE MARKING PROJECTS $25,000.00 CITY PLANNING FUND - CAPITAL EXPENDITURES STREET MAINT ON-GOING ITEMS OF A SIGNIFICANT NATURE INCLUDE; STREET MAINT CHIP SEAL, MILL AND OVERLAY PROJECTS.$330,000.00 GENERAL FUND - CAPITAL EXPENDITURES OPERATIONS REPLACEMENT OF THE EXISTING DEPARTMENTAL COPIER TO BE SHARED WITH PUBLIC WORKS $12,500.00 BOGERT POOL GUTTER TILE REPAIRS$25,000.00 NEW POOL DESIGN-PORTION.REMAINDER IN FOLLOWIN YR $125,000.00BOGERT POOL LIBRARY OPS PUBLIC KYOCERA COLOR COPIER/PRINTER (TERRELL'S)$7,413.00 PARK OPERATIONSCITYWORKS SITE LICENSE SHARE - ONE TIME COST$12,000.00 PARK OPERATIONSDESIGN/SITE/ENGINEERING FOR SPLASH PARK$25,000.00 RECREATION OPS G.I.S.CIP GF184 $25,000.00 FIRE OPERATIONSCAD UPGRADES$2,000.00 POLICE OPS CIP GF052: REPLACEMENT OF 1 UNMARKED VEHICLE $35,500.00 POLICE OPS CIP GF053: REPLACEMENT OF 4 PATROL VEHICLES $208,000.00 POLICE OPS CIP GF050: POLICE/COURT FACILITY LAND & SITE WRK $1,000,000.00 CITY HALL CITYWORKS SITE LICENSE SHARE - ONE TIME COST$12,000.00 SHOP COMPLEX CIP GF104:CITY-WIDE ENERGY UPGRADES POOLED FUNDS $15,000.00 DATA PROCESSING CIP GF080: SWITCH & ROUTER REPLACEMENTS $40,000.00 CITY ATTORNEY CIP GF176: ELECTRONIC DISCOVERY SOFTWARE $65,000.00 Division DescriptionMiscellaneous DataFY14 REQUEST City of Bozeman 214 FY14 Approved Budget CAPITAL EXPENDITURES SUMMARY Object DescriptionDivision DescriptionMiscellaneous DataFY14 REQUEST $100,000.00 BLD:BUILDINGS+BLDG DESIGN $75,000.00 M&E:MACH+EQUIP/HEAVY TRUK $437,864.00 IMP:INFRASTRUCTURE+IMPROV M&E:COMPUTER HARDWARE M&E:COMPUTER SOFTWARE $41,380.00 IMP:INFRASTRUCTURE+IMPROV $5,000,000.00 IMP:INFRASTRUCTURE+IMPROV M&E:COMPUTER HARDWARE $1,056,665.00 IMP:INFRASTRUCTURE+IMPROV VEH:AUTOS + LIGHT TRUCKS M&E:COMPUTER SOFTWARE M&E:MACH+EQUIP/HEAVY TRUK $1,153,650.00 M&E:MACH+EQUIP/HEAVY TRUK $659,984.00 M&E:MACH+EQUIP/HEAVY TRUK $17,000.00 VEHICLE MAINTENANCE - CAPITAL EXPENDITURES GRAND TOTAL - CAPITAL EXPENDITURES $12,498,339.00 CIP VM002-FLOOR SCRUBBER $17,000.00VEHICLE OPS SOLID WASTE - CAPITAL EXPENDITURES SOLIDWASTE COLL OPERATION CIP SW26: SIDE LOAD PACKER REPLACEMENT (MOVED FRO $134,984.00 SOLIDWASTE COLL OPERATION FY13) SOLIDWASTE COLL OPERATION CIP SW27: REPLACEMENT FRONT LOAD TRUCK $250,000.00 SOLIDWASTE COLL OPERATION CIP SW28: REPLACEMENT SIDE LOAD TRUCK $275,000.00 WASTE WATER - CAPITAL EXPENDITURES SOLIDWASTE COLL OPERATION SIGNIFICANT BUDGET INCREASES ARE ATTIBUTABLE TO: SLUDGE INJECTION CIP WW30:NEW DIGESTER DRAFT TUBE MIXER $42,000.00 WASTEWATER PLANT OPS CIP WW32: FISHING ACCESS LATRINE $10,000.00 WASTEWATER PLANT OPS CITYWORKS SITE LICENSE SHARE$12,000.00 WASTEWATER PLANT OPS CIP WW31: REPLACE LIFT #1 PUMP $19,000.00 WASTEWATER CONSTRUCTION CIP WW08: 14 WASTER WATER PIPE REPLACEMENT $1,003,150.00 WASTEWATER OPS CIP WW02: 1 TON TRUCK WITH HOIST $45,000.00 WASTEWATER CONSTRUCTION CIP WW07: ENGINEERING PROJECT DESIGN $22,500.00 WATER - CAPITAL EXPENDITURES WATER CONSTRX CIP W03 ENGINEERING DESIGN FOR REHAB $22,500.00 WATER OPS CIP W24 FIXED BASE METER READ SYSTEM $60,000.00 WATER CONSTRX CIP W04-14 WATER PIPE REPLACEMENT PROGRAM $974,165.00 LIBRARY DEPRECIATION FUND - CAPITAL EXPENDITURES PARK OPS FY14 $5,000,000.00 PARKS & OPEN SPACE BOND - CAPITAL EXPENDITURES LIBRARY OPS CIP LIB03: LIBRARY SELF CHECK STATION $14,000.00 LIBRARY OPS CIP LIB07: PRINT MANAGEMENT SOFTWARE SYSTEM $15,000.00 FIRE DEPARTMENT EQUIPMENT - CAPITAL EXPENDITURES LIBRARY OPS CIP LIB05: LIBRARY WIDEN SIDEWALK ADJOINING $12,380.00 LIBRARY OPS EAST SIDE PARKING LOT FIRE OPS CIP FE03: STATION #1 SCHEMATIC $42,864.00 FIRE OPS CIP FE02: LADDER TRUCK (CONTRACT BALANCE)$260,000.00 FIRE OPS CIP FE02: LADDER TRUCK EQUIPMENT $100,000.00 PARKS MASTER PLAN DEVELOP - CAPITAL EXPENDITURES FIRE OPS CIP FE05: DEFIBTILLATOR REPLACEMENT FY14 $35,000.00 BUILDING INSPECTION FUND - CAPITAL EXPENDITURES PARK OPS FY14 BUDGET TO EXPEND PARK IMPROVEMENT GRANTS $75,000.00 City of Bozeman 215 FY14 Approved Budget      WATER & WASTEWATER RATE INCREASES ___________________________________________________________________  Calendar Year Water Rates Wastewater Rates Storm Water Rates  1989 7.0%12.0% 1990 6.5%10.5% 1991 4.5%9.0% 1993                                         ‐ 9.5% 1994 5.0%9.5% 1995                                         ‐ 12.0% 1996 4.0%4.0% 1996 Surcharge                                         ‐ 25.0% 1998 Surcharge                                         ‐ 20.0% 1998 3.0%3.0% 1999 7.0%28.0% 2000 3.0%                                     ‐ 2001 7.0%3.0% 2003 6.0%                                     ‐ 2005 10.0%15.0% 2006 10.0%10.0% 2007                                         ‐5.0% 2008                                          ‐9.0% 2009  3.2%10.2% 2010 3.2%10.2% 2011  4.5%6% 2012  4.5%6%Utility Created 2013  3.0%3.0%4.0%  2014 Approved 0%3.0%4.0%     City of Bozeman 216 FY14 Approved Budget      US CONSUMER PRICE INDEX ___________________________________________________________________  The City uses the Consumer Price Index as a general gauge of price inflation.    Consumer Price Index— All Items, Unadjusted, Urban Consumers (CPI‐U) Source: Bureau of Labor Statistics, US Dept of Labor Year Ending December, CPI-U % Change 1999 169.4 2.7% 2000 174.0 3.4% 2001 176.7 1.6% 2002 180.9 2.4% 2003 184.3 1.9% 2004 190.3 3.3% 2005 196.8 3.4% 2006 201.8 2.5% 2007 210.0 4.1% 2008 210.2 0.1% 2009 216.0 2.7% 2010 219.2 1.5% 2011 225.7 3.0% 2012 229.6 1.7%   The City’s Living Wage Ordinance bases increase on the CPI‐U for Western States.   Consumer Price Index, WESTERN STATES— All Items, Unadjusted, Urban Consumers (CPI-U). Source: Bureau of Labor Statistics, US Dept of Labor ANNUAL CPI-U Western % Change 1999 168.9 2.7% 2000 174.8 3.5% 2001 181.2 3.7% 2002 184.7 1.9% 2003 188.6 2.1% 2004 193.0 2.3% 2005 198.9 3.1% 2006 205.7 3.4% 2007 212.2 3.2% 2008 219.6 3.5% 2009 218.8 (0.4%) 2010 221.2 1.1% 2011 227.5 2.9% 2012 232.4 2.5% City of Bozeman 217 FY14 Approved Budget      LIBRARY G.O. BOND #1 SCHEDULE ___________________________________________________________________    City of Bozeman 218 FY14 Approved Budget      LIBRARY G.O. BOND #2 SCHEDULE ___________________________________________________________________    City of Bozeman 219 FY14 Approved Budget      TRANSPORTATION G.O. BOND SCHEDULE            City of Bozeman 220 FY14 Approved Budget Department Fund Dept Smry Fund Stmt Administrative ServicesGeneral10573 Building InspectionSpecial Revenue13076 CemeteryGeneral17673 City AttorneyGeneral10273 City Attorney: Victim Witness AdvocateSpecial Revenue10281 City CommissionGeneral9173 City ManagerGeneral9473 Community DevelopmentSpecial Revenue10873-74 Community ServicesGeneral19673 Community Services: NE Urban RenewalSpecial Revenue19681 Community Services: Community HousingSpecial Revenue19677 Community Services: Downtown BIDSpecial Revenue19682 Community Services: Downtown TIF DistrictSpecial Revenue19676 Community Services: Housing Revolving LoanSpecial Revenue19677 Community Services: N. 7th Corridor TIFSpecial Revenue19680 Community Services: Tourism BIDSpecial Revenue19683 Facilities ManagementGeneral11373 FireGeneral12573 Fire: Capital & Equipment ReplacementSpecial Revenue12583 ForestrySpecial Revenue18575 General Obligation Debt ServiceDebt Service20484 LibraryGeneral18973 Library: DepreciationCapital Projects 18985 Library: Special RevenueSpecial Revenue18979 Municipal CourtGeneral9873 Non-DepartmentalGeneral20173 Non-Departmental: Employee Health InsuranceSpecial Revenue20188 Non-Departmental: Permissive Medical Special Revenue20174 Non-Departmental: Senior TransportationSpecial Revenue20181 ParkingEnterprise Fund13387 ParksGeneral18073 Parks: Improvement GrantsSpecial Revenue18082 Parks: Special RevenueSpecial Revenue18079 Parks: TOP BondCapital Projects 18085 PoliceGeneral11973 Police: Domestic ViolenceSpecial Revenue11980 Police: Drug ForfeitureSpecial Revenue11977 Police: Special RevenueSpecial Revenue11980 Public Works AdministrationGeneral13673 RecreationGeneral19273 Recreation: Special RevenueSpecial Revenue19279 Recreation: Story Mansion OperatingSpecial Revenue19283 RecyclingEnterprise Fund17087 Solid WasteEnterprise Fund16787 Page Number Reference Table This table is meant to assist you in finding financial data by department alphabetically. City of Bozeman 221 FY14 Approved Budget Department Fund Dept Smry Fund Stmt Page Number Special Improvement District Debt Service 20784 Storm Water Fund Enterprise Fund14888 Streets General Fund 14373 Streets: Community Transportation FundSpecial Revenue14374 Streets: Construction Funds Capital Projects 14385 Streets: Gas Tax Fund Special Revenue14374 Streets: Impact Fees Special Revenue14375-76 Streets: Lighting Districts Special Revenue14381 Streets: Maintenance Fund Special Revenue14375 Vehicle Maintenance Internal Service 17388 Wastewater Fund (WRF)Enterprise Fund16386 Wastewater Fund: Impact Fees Enterprise Fund16387 Wastewater Operations Enterprise Fund15986 Water Fund (WTP)Enterprise Fund15185-86 Water Fund (WTP): Impact Fees Enterprise Fund15186 Water Operations Enterprise Fund15585-86 City of Bozeman 222 FY14 Approved Budget ApprovedApprovedApproved FY12FY13FY14 GENERAL GOVERNMENT City Commission2.10 2.10 2.10 City Manager8.00 8.00 5.00 Municipal Court8.50 8.50 8.50 City Attorney7.00 7.00 7.00 Administrative Services10.00 11.00 19.00 Community Development8.75 9.00 8.00 Building Maintenance3.00 3.50 3.50 Information Technology6.00 6.00 0.00 TOTAL GENERAL GOVERNMENT53.35 55.10 53.10 PUBLIC SAFETY Police Department71.75 72.75 72.75 Fire Department41.75 43.75 45.75 Building Inspection10.55 10.55 12.55 Parking4.50 4.50 5.50 TOTAL PUBLIC SAFETY128.55 131.55 136.55 PUBLIC SERVICES Public Works Administration/Engineering10.00 10.00 12.00 Streets17.62 17.62 18.62 Storm Water- 1.00 1.00 Water Plant9.77 9.77 11.27 Water Operations15.62 15.62 15.62 Wastewater Operations10.25 10.25 11.25 Wastewater Plant15.87 16.37 17.47 Solid Waste Collection14.74 14.74 14.74 Solid Waste Recycling1.00 1.00 1.00 Staffing Summary Vehicle Maintenance 5.00 5.00 5.00 TOTAL PUBLIC SERVICES 99.87 101.37 107.97 PUBLIC WELFARE Cemetery (numerous short terms)3.33 3.33 3.33 Parks (numerous short terms)11.77 11.77 11.77 Forestry 4.60 4.60 4.60 Library 21.06 21.56 23.11 Recreation (numerous short terms)15.83 15.83 16.83 Community Services 2.00 2.00 4.00 TOTAL PUBLIC WELFARE 58.59 59.09 63.64 TOTAL EMPLOYEES 340.36 347.11 361.26 Net FTE Increase from Previous Year 6.7514.15 % Increase from Previous Year 2.0%4.1% A. Rosenberry, 8/30/2013City of Bozeman 223 FY14 Approved Budget      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.     AMERICAN RECOVERY  Federal legislation signed in early 2009.  Commonly referred to as   & REINVESTMENT ACT the “Stimulus Bill” or “stimulus.”  (ARRA)      APPROPRIATION  Legal authorization granted by City Commission to make expenditures and incur      obligations.     ARRA   See “American Recovery & Reinvestment Act”     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, Property values are       established by the Montana Department of Revenue.)      ASSET   Resources owned or held by a government having monetary value.     AVAILABLE   Refers to the funds remaining from the prior years which are available for  (UNDESIGNATED)  appropriation and expenditure in the current year  FUND BALANCE .    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.    City of Bozeman 224 FY14 Approved Budget      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    The item has a unit cost over $5,000, benefits future periods, has a normal  EXPENDITURE  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), and s identifiable and can be      separately accounted for.  Improvements to existing assets must add life and      value to be included as a capital item.     CAPITAL   Expenditures related to the acquisition, expansion, or rehabilitation of an  IMPROVEMENTS  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 OUTLAY Items that cost more than $5,000 and have a useful life of one year or more.     CAPITAL PROJECT New facility, technology system, land or equipment acquisition, or       improvements to existing facilities beyond routine maintenance.  Capital      projects are included in the CIP and become fixed assets.     CASH BASIS  A basis of accounting in which transactions are recognized only when cash is      increased or decreased.     CDBG   Community Development Block Grant.  City of Bozeman 225 FY14 Approved Budget         CIP   See Capital Improvement Program.     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.     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 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 AWARDS   PROGRAM  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.     City of Bozeman 226 FY14 Approved Budget      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.       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).     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.            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 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.    City of Bozeman 227 FY14 Approved Budget         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.     GAAP   See Generally Accepted Accounting Principles.        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.          G.O. BONDS  See General Obligation Bonds.    GOVERNMENTAL   FUNDS Funds generally used to account for tax‐supported activities.  Governmental  funds include: general, special revenue, debt service, capital projects, and  permanent funds.     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  Special assessment districts formed by property owners who desire and are  DISTRICT   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.     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   City of Bozeman 228 FY14 Approved Budget      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.      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.     City of Bozeman 229 FY14 Approved Budget      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.     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.         City of Bozeman 230 FY14 Approved Budget      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.     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.     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.     City of Bozeman 231 FY14 Approved Budget