FY 2022 QUARTERLY FINANCIAL - City of Boise
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FY 2022 QUARTERLY
FINANCIAL
QUARTER 1 REPORT
TO: Mayor, City Council, Executive Management Team
FROM: Budget Office
CC: Finance Managers, Chief Administrative Officers
DATE: 2/10/2022
RE: FY 2022 QR1 Financial Report
The Budget Office has prepared the following quarterly financial report to provide City
leadership a high-level overview of the City’s financial status through the prior quarter
end, as well as an overview of key economic indicators that can influence the City’s
revenues and forecasts.
This report has several components:
1. Quarterly Report: The Quarterly Report provides a high-level overview of the City’s
finances. It includes budget to actual variances, by revenue and expenditure
category. Additionally, the % of budget received/expended is included, as is the
revenue/expenditure level from the prior year. Explanations are provided for
significant variances. In addition, the quarterly report provides this detail for each
of the General Fund departments.
(Pages 2-9)
2. Monthly Citywide Contingency Status Report: The contingency tracker is a list and
status of citywide contingency accounts. These contingency accounts are often
the funding source for IBC requests; therefore, this document is provided to
facilitate decision making.
(Page 10)
3. Status of Significant Capital Projects: This report summarizes the status of significant
Capital Fund projects that have current year budget authority. Certain capital
spending that is not assigned to a specific project or is recurring in nature is
excluded.
(Pages 11-16)
4. Economic Brief: The Budget Office prepares a quarterly Economic Brief. It compiles
key economic information, such as employment data, construction activity,
housing trends, airport passenger traffic, and sales tax.
(Pages 17-27)
1
Quarterly Financial Report
First Quarter of FY 2022
February 10, 2022 Total Revenue and Expenditures ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual
Total Revenues 23,184 259,142 9% 14,370
EXECUTIVE SUMMARY Expenditures
Salaries & Wages 28,598 121,244 24% 27,151
Healthcare 5,625 31,516 18% 5,407
At the conclusion of the first quarter of Fiscal Year (FY) 2022, Taxes & Benefits 5,907 26,068 23% 5,493
ending on December 31, 2021, the City’s financial status is in line Personnel Subtotal 40,130 178,828 22% 38,050
with expectations. Notable variations are discussed in this report. Maintenance & Operations 11,015 52,249 21% 11,244
Grants & Other 3,921 26,139 15% 2,422
Transfers Out 24,424 42,021 58% 13,925
The tables in this report compare budgeted to actual amounts, in Total Expense 79,491 299,237 27% 65,641
thousands, for funds and departments. The year to date actual Net Operations (56,307) (40,094) (51,271)
(YTD Actual) column includes actual totals from the beginning of
the fiscal year through December 31, 2021, the end of the first Major Revenues. Overall, key General Fund revenues are
quarter. The Revised column includes budget adjustments for performing as expected based on budgeted figures, revised
rebudgets, encumbrances, carryovers, and any supplemental estimates, receipt schedules, and seasonal trends. Significant
appropriations made by City Council during the quarter. The variances are noted.
percent of budget (% Bud) column is the percentage spent of the
total fiscal year budget. The 2021 Actual column shows actual General Fund Revenues ($ in Thousands)
figures from the first quarter of FY 2021 for comparison purposes. Fund Summary YTD Actual Revised % Bud 2021 Actual
Property Tax 75 169,446 0% 126
GENERAL FUND Sales Tax
Development Fees
5,760
3,682
21,387
12,511
27%
29%
155
2,794
Franchise Fees 1,268 5,121 25% 578
Liquor Tax 928 4,747 20% -
General Fund Financial Condition. With 25% of the fiscal
Departmental Revenue 7,600 29,393 26% 6,191
year complete, General Fund revenues and expenditures are in an Fines & Forfeitures 505 2,427 21% 438
expected range. Operating revenues equaled 9% of the annual Internal Charges 2,680 10,570 25% 2,122
budget, above last year’s 7%. This was $8.8M (61.3%) above FY Other 687 3,541 19% 1,965
Total Revenues 23,184 259,142 9% 14,370
2021, due primarily to timing of sales tax, liquor tax, and franchise
fee revenues, and higher development fees and park user fees
(departmental revenue). Personnel costs were at 22% of budget, Property Tax. The first major allocation of property taxes occurs
slightly below last year and again reflecting significant staff in the second quarter. The payment, for $99.6M (59% of the total
vacancies. Healthcare costs were understated for the first quarter, levy amount), was received in late January as expected.
given when payroll days fall for purposes of booking healthcare
expense. The variance is $1.1M; adjusting for this would raise Sales Tax. The first quarterly sales tax payment was received in
healthcare from 18% of budget to 21%, and total personnel cost January, for $6.7M. The anticipated 1.0% growth amount was
from 22% to 23%. This issue will resolve in the second quarter $5.3M, but full growth was unexpectedly received and the
with an additional payroll for healthcare cost getting booked. quarterly distribution was $1.4M or 26.3% above the same quarter
Maintenance & Operations (M&O) costs were below the 25% last year. Finance staff have confirmed with the State Tax
benchmark at 21%, reflecting a lower spend level and timing of Commission that per-capita sales tax calculations are done each
costs, particularly professional services. Grants and Other costs quarter, so growth could alternate from 1.0% to a much higher
were also low at 15%, due mainly to unspent contingency funds. growth rate on a quarterly basis. The $5.8M amount shown in the
Transfers Out were high at 58% of budget due to transfers table is a year-end accrual amount that will be reversed in Q2.
following the close of FY 2021, including $14.3M to retire debt.
The transfers elevated total expenditures to 27%, above the first Development Fees. Most of this revenue is in Planning &
quarter benchmark. Development. Total YTD revenue of $3.7M is 29.4% of budget,
ahead of the quarterly benchmark. It is $888k (31.8%) above the
$2.8M comparable figure from last year. The budget was increased
to $12.5M for FY 2022 but the final FY 2021 figure was higher at
$14.4M. If development revenues continue on a similar trend, they
are expected to exceed budget for the year.
Internal Charges. Internal charges revenue, most of which is
from the cost allocation plan (CAP) for services provided
internally to enterprise and other funds, is at the 25% benchmark.
2
Quarterly Financial Report First Quarter of FY 2022
Departmental Revenue. The largest revenue sources in this out were high at 58% of budget. This line includes transfers to the
category are Police and Fire services contracts, Parks and Capital Fund and transfers following the close of FY 2021; the
Recreation fees, and parking revenues. Parks fees are returning to latter were responsible for the high percent of budget figure.
a more normal level that is $986k (72.4%) above last year, in Overall, total expenses were within expectations despite being
particular due to registration fees and reservations for Idaho above the quarterly benchmark at 27%.
IceWorld. Parking revenues also returned to a more normal level
for the quarter; they are up $221k or 60.3%. Public safety revenues General Fund ($ in Thousands)
Expenses by Department YTD Actual Revised % Bud 2021 Actual
are up $385k (10.2%). Overall this category is at 26% of budget,
Arts and History 610 2,581 24% 503
versus 24% last year. City Council 201 878 23% 194
Contractual Services 3,535 15,533 23% 1,608
Other Notable Variances. Franchise fees revenues are close to Finance and Administration 2,507 11,138 23% 2,290
budget and up substantially from last year. The increase is due to Fire 15,401 62,799 25% 14,831
Human Resources 814 4,325 19% 687
timing given year-end accruals that did not get reversed in the first Information Technology 4,382 15,139 29% 4,495
quarter (occurred in second quarter). Quarterly liquor tax Intergovernmental 13,754 13,363 103% 5,825
payments will be $928k, $19k (2.1%) higher than last year. Other Legal 1,651 6,988 24% 1,446
revenue is $1.3M (65%) below last year, due mainly to $1.2M of Library 3,543 14,315 25% 3,008
Office of Community Engagement 529 3,059 17% 365
federal pandemic operational grant revenue received in FY 2021.
Office of Police Accountability 66 201 33% -
Fines & Forfeitures revenue is at 20.8% of budget and increased Office of the Mayor 907 5,406 17% 741
$67k (15.3%) over last year. Parks and Recreation 9,156 40,423 23% 8,063
Planning & Development 3,717 16,701 22% 3,228
Police 17,023 77,942 22% 16,741
Expenditures. General Fund operating costs are comparable to
Public Works 1,694 8,445 20% 1,615
the same quarter last year with some exceptions, as noted below. Total Expenses 79,491 299,237 27% 65,641
General Fund Expenditures ($ in Thousands)
Expenses by Type YTD Actual Revised % Bud 2021 Actual General Fund departmental expenses are within expected ranges.
Salaries 26,829 115,018 23% 25,165 Personnel expenses in the departments and funds were slightly
Overtime 1,769 6,226 28% 1,985 lower due to the quarter having one fewer payroll (five instead of
Benefit Health 5,625 31,516 18% 5,407 six) for purposes of booking healthcare expense. This expense
Benefit Retirement 5,882 24,987 24% 5,520
Benefit Other 26 1,082 2% (27)
shortfall will be made up in the second quarter. The
Personnel Subtotal 40,130 178,828 22% 38,050 Intergovernmental department can fluctuate widely given the
Repairs & Maint. 3,583 9,931 36% 3,598 numerous items that flow through it, including the cost allocation
Supplies & Materials 6,585 32,559 20% 6,926 plan (CAP). The Office of Police Accountability is above the 25%
Professional Services 847 9,759 9% 720
benchmark due to temporary wage and CAP costs that were not
M&O Subtotal 11,015 52,249 21% 11,244
Major Equipment 155 1,213 13% 281 budgeted in this new department. Information Technology (IT) is
Other 18 9,445 0% 4 above the benchmark due to timing of software license costs early
Grants 3,748 15,480 24% 2,137 in the fiscal year. Other General Fund departments are at or below
Transfers Out 24,424 42,021 58% 13,925
the benchmark and covered in their respective sections.
Total Expenses 79,491 299,237 27% 65,641
Total personnel costs are at 22% of budget and $2.1M (5.5%) GENERAL FUND DEPARTMENTAL DETAIL
above last year. Salary and wages for the quarter were at 23% of
budget and up $1.7M (6.6%), reflecting increases and new Revenues and expenditures tend to vary monthly due to
positions. Overtime costs (including constant staffing in Fire) were seasonality, economic conditions, and the timing of receipt.
at 28%, due in part to the effect of vacancies, and were $216k Therefore, year to date (YTD) revenues may be above or below
(10.9%) below last year. Healthcare costs were low and do reflect 25% and still be consistent with the expected rate of receipt or
only five of the quarter’s six payrolls (83% of cost) due to timing payment. The following charts include actual operating revenue
of those cost entries. Adjusting for this, healthcare costs would be and expense through December 31, 2021. Note that General Fund
$1.1M higher and 21% of budget versus 18% (and total personnel contribution, an allocation of property tax, sales tax, liquor tax,
cost would be 23% instead of 22%). Retirement costs were at 24% franchise fees and miscellaneous revenues, is no longer being used
and $362k (6.6%) higher than last year. Within M&O costs, repairs as a revenue allocation mechanism to balance department budgets.
& maintenance were 36% of budget due to timing of software Department revenues now reflect only operating revenues
license renewals, a $5.1M annual cost that was at 48.8% of budget. applicable to them, with general City revenues being held in the
Professional services costs trended low at 9% due to timing of Intergovernmental department. Intergovernmental also contains
projects and services. Supplies & Materials were also below the contingency, cost allocation plan, and certain other expenses.
benchmark at 20%. Major equipment in the General Fund, for Another change for FY 2022 is personnel costs are shown in three
library materials acquisition and grant-funded police and fire categories: salaries & wages, healthcare costs, and taxes &
equipment, was $155k and 13% of budget. The Other expense benefits. Overtime is no longer broken out separately for the
category was mostly unspent (0%) as it contains the operating departments, but it is reviewed and variances deemed material are
contingencies. Grants were near the benchmark at 24%. Transfers noted.
3Quarterly Financial Report First Quarter of FY 2022
Arts and History ($ in Thousands) Regional Transit (VRT, $13.4M), and Allumbaugh House
Fund Summary YTD Actual Revised % Bud 2021 Actual
($338k). Expenditures were slightly low at 23% of budget due to
Total Revenue 18 36 50% 6
delayed timing of monthly expenses for animal control and
Expenditures
magistrate court. VRT and Allumbaugh House were at 24% of
Salaries & Wages 217 881 25% 214
Healthcare 32 213 15% 40
budget.
Taxes & Benefits 45 190 24% 46
Personnel Subtotal 294 1,284 23% 300 Finance and Administration ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual
Maintenance & Operations 230 989 23% 157
Professional Services 85 308 28% 46 Total Revenue 1,656 7,422 22% 1,543
Major Equipment - - #DIV/0! - Expenditures
Total Expense 610 2,581 24% 503 Salaries & Wages 1,265 5,115 25% 1,192
Net Operations (591) (2,545) (497) Healthcare 269 1,547 17% 278
Taxes & Benefits 273 1,137 24% 259
Personnel Subtotal 1,807 7,799 23% 1,728
Operating revenues were at 50%, well above the 25% benchmark, Maintenance & Operations 614 2,661 23% 495
due to internal reimbursement revenue and miscellaneous revenue. Professional Services 86 545 16% 67
Personnel expense was at 23% of budget, below the first quarter Major Equipment - - -
benchmark, due to lower healthcare costs. Professional services Total Expense 2,507 11,005 23% 2,290
were above the benchmark due to timing of artist grant costs. Total Net Operations (851) (3,583) (747)
expense was at 24%.
Finance & Administration (DFA) operating revenues were at 22%
City Council ($ in Thousands) of budget and $113k (7.3%) above last year. Revenue for licenses
Fund Summary YTD Actual Revised % Bud 2021 Actual
& permits was far below budget ($222k or 94%) since alcohol
Total Revenue 57 248 23% 58
permits are due in the spring this year instead of December.
Expenditures
Parking revenues were at 24% and have grown back to 91% of the
Salaries & Wages 132 527 25% 128
Healthcare 29 149 19% 28
same quarter two years ago (pre-pandemic). Parking and towing
Taxes & Benefits 32 130 25% 32 fines were at the benchmark and 18.6% above last year, but well
Personnel Subtotal 193 806 24% 187 below two years ago. Some grant revenue is now budgeted in DFA
Maintenance & Operations 7 68 10% 7 but none was received in first quarter as grant activity is still in the
Professional Services 1 4 33% - early stages (the amount is not material to DFA’s budget). All
Major Equipment - - #DIV/0! - personnel and non-personnel expense categories shown were
Total Expense 201 878 23% 194 below the benchmark. The largest savings in percentage terms
Net Operations (144) (631) (136)
were in healthcare costs (17% of budget) and professional services
(16% of budget). Personnel, M&O, and total expense were all
City Council revenue and expenses were in line with expectations. below the benchmark at 23%.
Operating revenues were slightly below the 25% benchmark due
to lower than planned CAP revenue. Personnel costs were below Fire ($ in Thousands)
the benchmark at 24% due to lower healthcare costs. M&O costs Fund Summary YTD Actual Revised % Bud 2021 Actual
were low in the first quarter, due mainly to travel/training and Total Revenue 2,919 11,167 26% 3,076
contracted & miscellaneous costs. Professional services costs were Expenditures
above the benchmark at 33% but are not a significant amount. Salaries & Wages 8,545 32,799 26% 8,654
Healthcare 1,664 8,698 19% 1,640
Total expenses were at 23%. Taxes & Benefits 1,664 6,834 24% 1,667
Personnel Subtotal 11,873 48,330 25% 11,961
Contractual Services ($ in Thousands)
Maintenance & Operations 3,527 14,281 25% 2,852
Fund Summary YTD Actual Revised % Bud 2021 Actual
Professional Services 1 188 1% 18
Total Revenue 0 - #DIV/0! 0 Major Equipment - - 0% -
Expenditures Total Expense 15,401 62,799 25% 14,831
Salaries & Wages - - #DIV/0! - Net Operations (12,483) (51,632) (11,755)
Healthcare - - #DIV/0! -
Taxes & Benefits - - #DIV/0! -
Personnel Subtotal - - #DIV/0! - Fire operating revenues were slightly above the benchmark at
Maintenance & Operations 3,456 15,215 23% 1,529 26%, due mainly to incident assignment revenue and higher
Professional Services 80 318 25% 80 development fee revenue. Total personnel costs were at the
Major Equipment - - #DIV/0! - benchmark and are on target for the year. Salaries & wages appear
Total Expense 3,535 15,533 23% 1,608 high due to the first quarter timing of vacation and compensation
Net Operations (3,535) (15,533) (1,608) time buydown. Overtime and constant staffing were at 28% and
29%, respectively. YTD healthcare expense is low due to one
Contractual Services consists of the following services (with FY payroll of this cost that was booked in the second quarter. M&O
2022 budget amounts shown): Animal control through Idaho was at the benchmark. Professional services costs were low due to
Humane Society ($1.4M), magistrate court facilities charged by timing of projects and purchases (this expense category is a small
Ada County ($312k), public transportation through Valley part of Fire’s budget). Total expense was at the benchmark.
4Quarterly Financial Report First Quarter of FY 2022
Human Resources ($ in Thousands) Legal ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual Fund Summary YTD Actual Revised % Bud 2021 Actual
Total Revenue 170 870 20% 142 Total Revenue 200 810 25% 262
Expenditures Expenditures
Salaries & Wages 516 1,947 26% 389 Salaries & Wages 1,002 4,201 24% 885
Healthcare 83 446 19% 69 Healthcare 147 837 18% 136
Taxes & Benefits 107 431 25% 81 Taxes & Benefits 224 928 24% 192
Personnel Subtotal 706 2,824 25% 538 Personnel Subtotal 1,374 5,966 23% 1,213
Maintenance & Operations 95 808 12% 100 Maintenance & Operations 252 867 29% 211
Professional Services 12 774 2% 49 Professional Services 25 154 16% 23
Major Equipment - - 0% - Major Equipment - - #DIV/0! -
Total Expense 814 4,406 18% 687 Total Expense 1,651 6,988 24% 1,446
Net Operations (644) (3,537) (545) Net Operations (1,450) (6,177) (1,185)
Human Resources’ revenues and expenses were within expected Legal’s operating revenue was at the 25% benchmark. Personnel
ranges. Operating revenue was below the benchmark at 20% due expenses were below the benchmark at 23% due to some staff
to timing of external service reimbursement revenue. CAP revenue vacancy and lower healthcare costs. M&O trended high at 29%,
was also low at 22%. Personnel expenses were slightly above the due to timing of software licensing costs. Professional services
benchmark for salaries & wages, at 26%, due to higher temporary costs were low at 16%. Total Expense was at 24%.
wages (85% of budget) and higher than planned overtime costs
($10k versus a $5k budget). The temporary wages are for security Library ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual
costs that were planned in professional services, so a transfer of
Total Revenue 70 358 20% 54
budget for these costs (to personnel) is planned. M&O and Expenditures
professional services were well below the benchmark due to Salaries & Wages 1,077 4,543 24% 980
timing of projects and various expense items. Total expense was Healthcare 169 1,098 15% 170
at 18%. Taxes & Benefits 220 950 23% 199
Personnel Subtotal 1,466 6,591 22% 1,349
Information Technology ($ in Thousands) Maintenance & Operations 1,922 6,980 28% 1,411
Fund Summary YTD Actual Revised % Bud 2021 Actual Professional Services 1 22 3% -
Total Revenue 2,040 8,595 24% 1,818 Major Equipment 155 722 21% 249
Expenditures Total Expense 3,543 14,315 25% 3,008
Salaries & Wages 1,496 6,136 24% 1,341 Net Operations (3,473) (13,958) (2,955)
Healthcare 210 1,123 19% 195
Taxes & Benefits 334 1,336 25% 281
Library operating revenue was below the benchmark at 20%, due
Personnel Subtotal 2,040 8,595 24% 1,818
Maintenance & Operations 2,178 5,148 42% 2,622
mainly to timing of courier revenue, and lower revenue for printing
Professional Services 164 1,396 12% 55 and copy charges and materials recovery. (Operating revenue is a
Major Equipment - - - small part of Library’s budget.) Personnel costs were below the
Total Expense 4,382 15,139 29% 4,495 benchmark at 22% due to staff vacancy and low healthcare costs.
Net Operations (2,342) (6,544) (2,677) M&O costs trended high, at 28%, due to timing of software
maintenance/license costs in the first quarter, as well as digital
Information Technology revenues were above the benchmark at materials, rental costs, building and grounds maintenance, and
29% due to higher CAP revenue. Personnel expenses were slightly supplies, partially offset by savings in several cost categories.
below the benchmark at 24%, reflecting some staff vacancy and Professional services were low at 3% and are not a material cost
lower healthcare costs. M&O expenses were well above the for Library’s budget. Total expense was at the 25% benchmark.
benchmark at 42% due to a majority of software license renewal
cost (58% of budget) that occurred in the first fiscal quarter.
Professional services were low due to timing of projects and
related work. Total expense was high at 29% due to the M&O
costs.
5Quarterly Financial Report First Quarter of FY 2022
Office of Community Engagement ($ in Thousands) amount, due to supply and minor equipment costs incurred as this
Fund Summary YTD Actual Revised % Bud 2021 Actual
office began operating as a new department. CAP costs also were
Total Revenue 139 648 22% 90
incurred but had no initial budget. The M&O budget is not large
Expenditures
in this department and the FY 2023 budget should align with actual
Salaries & Wages 344 1,490 23% 251
Healthcare 51 325 16% 40 costs more closely. Total expense was above the quarterly
Taxes & Benefits 75 325 23% 54 benchmark at 33%.
Personnel Subtotal 469 2,140 22% 345
Maintenance & Operations 33 349 9% 12 Parks and Recreation ($ in Thousands)
Professional Services 27 570 5% 7 Fund Summary YTD Actual Revised % Bud 2021 Actual
Major Equipment - - #DIV/0! - Total Revenue 2,631 9,225 29% 1,617
Total Expense 529 3,059 17% 365 Expenditures
Net Operations (390) (2,411) (275) Salaries & Wages 2,800 13,187 21% 2,731
Healthcare 514 2,744 19% 523
Taxes & Benefits 555 2,450 23% 519
Community Engagement (CE) operating revenue was below the Personnel Subtotal 3,869 18,380 21% 3,773
benchmark at 22% due to lower CAP revenue. Personnel costs Maintenance & Operations 5,249 21,752 24% 4,251
were low at 22% due to staff vacancy and lower healthcare costs. Professional Services 39 291 13% 39
M&O and professional services were both low at 9% and 5%, Major Equipment - - -
respectively, due to timing of projects, purchases, and outside Total Expense 9,156 40,423 23% 8,063
services. Total expense was low at 17% of budget. Net Operations (6,525) (31,198) (6,446)
Office of the Mayor ($ in Thousands) Parks and Recreation operating revenue was at 29% of budget and
Fund Summary YTD Actual Revised % Bud 2021 Actual $1.0M (62.7%) above last year. It also was above the same quarter
Total Revenue 248 1,093 23% 150 in FY 2020 (pre-pandemic). The increase was due to higher
Expenditures registration, reservation, and admissions revenue, a large driver
Salaries & Wages 434 1,762 25% 293
being the reopening of Idaho IceWorld. Zoo gate fees were also up
Healthcare 52 304 17% 32
Taxes & Benefits 93 397 24% 62 $34k (25.9%). Personnel costs were at 21% of budget, versus 22%
Personnel Subtotal 579 2,463 24% 388 last year, reflecting vacancies and lower healthcare costs. M&O
Maintenance & Operations 191 929 21% 134 costs trended near the first quarter benchmark at 24%. Total M&O
Professional Services 138 2,014 7% 62 was up $1.0M (23.5%) over last year, due mainly to increases for
Major Equipment - - #DIV/0! - CAP costs for internal services ($888k or 36.5%), and supplies
Total Expense 907 5,406 17% 584 costs ($86k or 31.7%). Professional services were the same
Net Operations (660) (4,312) (434) amount as last year, but lower in percent of budget terms given
timing of costs in a larger budget. They are not a material cost in
Operating revenue for Office of the Mayor was below the the Parks budget. Total expense was at 23%.
benchmark at 23%, mainly due to CAP plan revenue trending at
23%. Personnel expenditures were slightly below the benchmark Planning and Development ($ in Thousands)
at 24%, primarily due to lower healthcare costs. M&O also trended Fund Summary YTD Actual Revised % Bud 2021 Actual
below the benchmark, mainly due to contracted & miscellaneous Total Revenue 3,438 11,745 29% 2,611
costs that were partially offset by higher travel and training costs. Expenditures
Salaries & Wages 1,511 6,144 25% 1,393
Professional services were low at 7% of budget, and total expense
Healthcare 253 1,512 17% 261
was low at 17%. Taxes & Benefits 323 1,366 24% 302
Personnel Subtotal 2,087 9,023 23% 1,955
Office of Police Accountability ($ in Thousands) Maintenance & Operations 1,503 6,316 24% 1,205
Fund Summary YTD Actual Revised % Bud 2021 Actual
Professional Services 126 1,363 9% 68
Total Revenue - - #DIV/0! -
Major Equipment - - -
Expenditures Total Expense 3,717 16,701 22% 3,228
Salaries & Wages 39 119 33% -
Net Operations (279) (4,957) (616)
Healthcare 3 27 11% -
Taxes & Benefits 6 26 25% -
Personnel Subtotal 49 172 28% - Planning and Development’s operating revenues were above the
Maintenance & Operations 16 15 102% - benchmark at 29% and $826k (31.6%) above last year. This
Professional Services 2 14 15% - variance was almost wholly due to development fee revenues,
Major Equipment - - - which also were at 29% of budget. Personnel costs were below the
Total Expense 66 201 33% -
benchmark at 23%, reflecting some vacancies and lower
Net Operations (66) (201) -
healthcare costs. M&O costs were near the benchmark at 24%.
Professional services costs were low at 9%, largely due to timing
The Office of Police Accountability has no operating revenue.
of costs for contracts and rebudgeted items such as homeless
Personnel expenses were above the benchmark at 28% due to $10k
prevention. Total expense was at 22%.
of temporary wages, an item not planned for in the initial budget.
Healthcare costs were low for the quarter due to timing of these
costs. M&O expenses were high and above the annual budget
6Quarterly Financial Report First Quarter of FY 2022
Police ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual
ENTERPRISE FUNDS
Total Revenue 1,788 7,698 23% 1,324
Expenditures Airport Fund ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual
Salaries & Wages 8,599 39,082 22% 8,145
Healthcare 1,942 11,062 18% 1,886 Total Revenue 11,255 27,651 35% 6,308
Taxes & Benefits 1,794 8,156 22% 1,697 Expenditures #DIV/0!
Personnel Subtotal 2,521 11,185 23% 2,115
Personnel Subtotal 12,334 58,300 21% 11,728
Maintenance & Operations 2,230 15,801 14% 1,869
Maintenance & Operations 4,653 18,870 25% 4,909
Professional Services 2,140 8,654 25% 1,702
Professional Services 35 414 8% 72
Subtotal 6,891 35,639 19% 5,686
Major Equipment - 491 0% 33
Net Operating Cash Flow 4,364 (7,988) 622
Total Expense 17,023 78,076 22% 16,741
Capital Revenue 3,391 8,359 41% 1,715
Net Operations (15,234) (70,378) (15,417)
Expenditures #DIV/0!
Major Equipment - 6,138 0% -
Police operating revenues were below the quarterly benchmark at Depreciation 2,909 10,500 28% 2,780
23%, mainly due to timing of grant revenue (8% of budget). Event Capital Projects 3,205 221,300 1% 57
Subtotal 6,114 237,937 3% 2,837
fees were below the benchmark at 16% but have rebounded and
Ending Balance 1,641 (237,567) (500)
are close to the 2020 level. Traffic fines were low at 13% and a
modest increase (14.0%) above last year but still well below two
Airport Fund total operating revenues were well above the
years ago. Personnel expenditures were low at 21% of budget due
quarterly benchmark at 35%, and substantially higher than last
to vacancies. Overtime was at 28%. M&O costs were at the
year. Most of this revenue is fee revenue, which in aggregate was
benchmark. Professional services costs were low at 8% due to
at 36% of budget as air traffic rebounded. Capital revenues were
timing. No major equipment costs were incurred during the quarter
also high at 41%. Passenger and customer facility charges
(these costs in the General Fund are grant-funded). Total expense
exceeded the annual budget, whereas capital grant revenues were
was low at 22%.
low at 9% due to timing of federal grant funds. Personnel costs
Public Works ($ in Thousands) were at 23%, reflecting some staff vacancy. Overtime was higher
Fund Summary YTD Actual Revised % Bud 2021 Actual than planned at 37%. M&O costs were low at 14%, primarily due
Total Revenue 220 813 27% 187 to building & grounds maintenance and costs for supplies and
Expenditures minor equipment. Total operating expense was at 19%. Major
Salaries & Wages 515 2,134 24% 472 equipment budget was unspent during the quarter. For capital
Healthcare 104 546 19% 98 projects, large-scale projects are underway, but costs were low
Taxes & Benefits 112 472 24% 103
during the first quarter (1% of budget).
Personnel Subtotal 730 3,152 23% 672
Maintenance & Operations 939 4,296 22% 852
Geothermal Fund ($ in Thousands)
Professional Services 25 997 2% 90 Fund Summary YTD Actual Revised % Bud 2021 Actual
Major Equipment - - - Total Revenue 374 1,095 34% 116
Total Expense 1,694 8,445 20% 1,615
Expenditures #DIV/0!
Net Operations (1,475) (7,632) (1,428) Personnel Subtotal 31 135 23% 30
Maintenance & Operations 29 987 3% 30
Public Works’ operating revenues were above the benchmark at Professional Services 4 36 13% -
Subtotal 64 1,157 6% 60
27%, primarily due to development fees (48% of budget).
Net Operating Cash Flow 310 (63) 56
Personnel expenses were below the benchmark at 23%, mainly due
Capital Revenue - - #DIV/0! -
to healthcare cost. M&O costs trended low at 22%. Professional Expenditures #DIV/0!
services were low due to timing of planning and other projects, Major Equipment - - #DIV/0! -
including environmental and climate initiatives where spending is Depreciation 68 273 25% 67
expected in the spring. Total expense was at 20%. Capital Projects - - #DIV/0! -
Subtotal 68 273 25% 67
Ending Balance 242 (336) (11)
Geothermal Fund revenues were above the benchmark at 34%, due
to a $250k transfer for a forthcoming project where CCDC is also
contributing $250k. Water sales revenue was at 21% of budget and
up $9k (8.1%) from last year. Given the seasonality, revenues were
in line with expectations. Personnel cost was below the benchmark
at 23%, due mainly to lower healthcare costs. M&O costs were
low at 3% due to lower repair & maintenance costs and low
spending generally during the quarter. Winter months generally
have lower expenses unless there are emergency repairs. Planned
work tends to take place in the summer to avoid the heating season.
Professional services costs were also low at 13% due to unspent
budget for legal costs. Total operating expense was low at 6%.
7Quarterly Financial Report First Quarter of FY 2022
Water Renewal Fund ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual
OTHER FUNDS
Total Revenue 13,873 67,056 21% 13,765
Expenditures #DIV/0! Fleet Services ($ in Thousands)
Personnel Subtotal 5,042 21,292 24% 4,817 Fund Summary YTD Actual Revised % Bud 2021 Actual
Maintenance & Operations 3,954 20,071 20% 3,704 Total Revenue 865 3,661 24% 809
Professional Services 427 5,146 8% 427
Expenditures #DIV/0!
Subtotal 9,422 46,509 20% 8,948
Personnel Subtotal 342 1,450 24% 313
Net Operating Cash Flow 4,450 20,547 4,817
Maintenance & Operations 392 1,999 20% 387
Capital Revenue 2,247 6,803 33% (640)
Expenditures #DIV/0!
Professional Services - - -
Major Equipment 7 7,073 0% 13 Subtotal 735 3,449 21% 700
Depreciation 3,181 13,101 24% 3,234 Net Operating Cash Flow 130 212 108
Capital Projects 3,019 65,162 5% 15 Capital Revenue - - #DIV/0! -
Subtotal 6,207 85,336 7% 3,261 Expenditures #DIV/0!
Ending Balance 490 (57,986) 916 Major Equipment #DIV/0!
Depreciation 25 142 18% 25
Water Renewal Fund total revenues were at 21% and $108k Capital Projects #DIV/0!
(0.8%) above last year. This is below the benchmark but normal Subtotal 25 142 18% 25
given the timing of receipt for crop revenue (with a budget of Ending Balance 105 71 83
$3.0M). Service revenues were also at 21% and $371k (2.8%)
above last year. The one quarter rate change delay, due to timing Fleet Services Fund revenues were near the benchmark at 24% of
with the bond election, will reduce FY 2022 revenue by a projected budget and $57k (7.0%) above last year. Personnel costs were also
$800k. Capital revenue was at 33% due to higher than budgeted at 24%. M&O costs were at 20% and do not include some first
connection fees. Personnel costs were slightly below the quarter costs for vehicle parts. Including these costs, the
benchmark at 24%, due to lower healthcare costs (18%). Overtime percentage would be higher and near the benchmark. Other
was at 75% of the annual budget due to vacancies, but the amount variances included software maintenance (80% of budget) and fuel
is not material. M&O expenses were below the benchmark at 20%, (33%). No professional services were budgeted or expended. Total
with lower YTD spend in most cost categories. Professional operating expenditures were low at 21% of budget. Depreciation
services expenses were low at 8% due to planning and other costs expense was the same as a year ago but is low in percent of budget
that are expected to increase significantly as the year progresses terms due to a higher budget.
and capital project activity continues. Major equipment and capital
project costs are also low in percent of budget terms, due to timing Boise Municipal Health Trust ($ in Thousands)
of projects and purchases. Fund Summary YTD Actual Revised % Bud 2021 Actual
Total Revenue 5,118 21,322 24% 5,002
Solid Waste Fund ($ in Thousands) Expenditures #DIV/0!
Fund Summary YTD Actual Revised % Bud 2021 Actual Personnel Subtotal #DIV/0!
Total Revenue 10,158 39,960 25% 9,287 Maintenance & Operations 5,089 21,081 24% 5,346
Expenditures #DIV/0! Professional Services 25 241 11% 28
Personnel Subtotal 164 784 21% 158 Subtotal 5,115 21,322 24% 5,374
Maintenance & Operations 8,427 38,683 22% 7,694
Net Operating Cash Flow 3 - (372)
Professional Services 28 275 10% 63
Subtotal 8,619 39,742 22% 7,916
Capital Revenue - - #DIV/0! -
Net Operating Cash Flow 1,539 217 1,371 Expenditures #DIV/0!
Capital Revenue - - #DIV/0! - Major Equipment - - #DIV/0! -
Expenditures #DIV/0! Depreciation - - #DIV/0! -
Major Equipment - - #DIV/0! - Capital Projects - - #DIV/0! -
Depreciation 7 43 17% 9 Subtotal - - #DIV/0! -
Capital Projects - - #DIV/0! - Ending Balance 3 - (372)
Subtotal 7 43 17% 9
Ending Balance 1,531 174 1,362
Fund revenues were slightly below the quarterly benchmark at
24% of budget. M&O costs were also at 24%. The primary
Solid Waste Fund revenues were at the benchmark and up $871k
expense, insurance, was at the benchmark and down $166k (3.2%)
(9.4%) from last year. Service revenues were slightly under 25%,
from last year due mainly to lower active claims. M&O and total
but at 25% due to miscellaneous revenue and interest income.
costs were down slightly from last year, due to the lower insurance
Personnel expenses were at 21% of budget, reflecting vacancy
costs and timing of wellness program costs. Like last year,
savings and lower healthcare costs (partially due to timing). M&O
professional services were below the benchmark at 11%, due to
costs, which are mostly trash services contracts, were at 22%.
timing of when these costs are incurred. Costs of claims and
M&O savings occurred in supplies, minor equipment, and bad debt
insurance are monitored and evaluated monthly by the trust’s
costs. Professional services were low at 10% primarily due to
board.
unspent planning costs. Depreciation expense was low at 17% and
is expected to trend below budget due to a delay on a capital
project.
8Quarterly Financial Report First Quarter of FY 2022
Risk Management and Workers Compensation Funds ($ in Thousands) Housing Funds ($ in Thousands)
Fund Summary YTD Actual Revised % Bud 2021 Actual Fund Summary YTD Actual Revised % Bud 2021 Actual
Total Revenue 1,382 5,653 24% 1,258 Total Revenue 1,166 5,963 20% 276
Expenditures #DIV/0! Expenditures #DIV/0!
Personnel Subtotal 217 987 22% 193 Personnel Subtotal 126 527 24% 98
Maintenance & Operations 4,105 4,646 88% 3,677 Maintenance & Operations 1,303 10,669 12% 214
Professional Services 12 225 5% 12 Professional Services 24 164 15% 10
Subtotal 4,333 5,857 74% 3,881 Subtotal 1,453 11,360 13% 322
Net Operating Cash Flow (2,951) (204) (2,623) Net Operating Cash Flow (288) (5,397) (45)
Capital Revenue - - #DIV/0! - Capital Revenue - - #DIV/0! -
Expenditures #DIV/0! Expenditures #DIV/0!
Major Equipment - - #DIV/0! - Major Equipment - - #DIV/0! -
Depreciation - - #DIV/0! - Depreciation 76 394 19% 84
Capital Projects - - #DIV/0! - Capital Projects - - #DIV/0! -
Subtotal - - #DIV/0! - Subtotal 76 394 19% 84
Ending Balance (2,951) (204) (2,623) Ending Balance (363) (5,791) (130)
Revenues for the Risk Management and Workers’ Compensation Housing revenues and expenses fluctuate depending on the timing
Funds were slightly below the benchmark at 24%. Personnel of federal and non-federal funding, and various programs are
expenses were at 22%, reflecting vacancy and lower healthcare aggregated in this fund view (CDBG, HOME, Special Activities
costs. M&O expenses were at 88% of budget due to the timing of & Programs). Revenue was at 20% of budget and mostly federal
insurance payments and claims (94% of budget, $476k or 13.1% pandemic grant revenue. Personnel costs were slightly below the
above last year). Professional services are low in percent of budget benchmark at 24%, due to lower healthcare costs (partly due to
terms at 5%, which is typical early in the fiscal year. Reserve levels timing). The M&O category includes budget for grants, loans, and
are monitored and actuarial work is done annually to ensure the expenses to support HUD and various other projects, including
fund can cover expected costs. activities such as awarding, contract management, and monitoring.
M&O (12%), professional services (15%), and total expense
Property Management Fund ($ in Thousands) (13%) were low due to timing of projects and related costs.
Fund Summary YTD Actual Revised % Bud 2021 Actual
Total Revenue 397 1,520 26% 383
Expenditures #DIV/0! For More Information. This summary is based on detailed
Personnel Subtotal 162 571 28% 127
information produced by the City’s financial management system.
Maintenance & Operations 375 1,337 28% 222
If you would like additional information, or have any questions
Professional Services 3 17 18% 15
Subtotal 540 1,925 28% 364
about the report, please call the Budget Office at (208) 972-8192.
Net Operating Cash Flow (143) (405) 18
Capital Revenue - - #DIV/0! -
Expenditures #DIV/0!
Major Equipment #DIV/0!
Depreciation #DIV/0!
Capital Projects #DIV/0!
Subtotal - - #DIV/0! -
Ending Balance (143) (405) 18
The Property Management Fund is used to operate and maintain
city-owned rental housing. Total revenue was slightly above the
quarterly benchmark at 26%, with rental revenue at 27%.
Personnel costs trended high at 28%, due to higher compensation
and retirement costs, partially offset by lower healthcare costs.
M&O expenditures were also above the benchmark at 28%,
primarily due to higher contracted & miscellaneous costs and
supplies. Professional services were low at 18% and are not a
significant cost in this fund. Total expense was at 28%.
9Citywide Contingency Status Report
FY 2022 Year to Date
Date Item Amount Actual
Account Approved Description Approved Balance
Operating Contingency: Used to address operating issues as they arise throughout the fiscal year, including the operating impact of
capital projects, and other planned commitments such as the effort to increase the cash flow reserve.
10/01/21 FY 2022 Adopted Budget $ 7,669,037
12/14/21 Carryover from FY 2021 1,222,940
570007 10/01/21 FY 2022 Revised Budget $ 8,891,977
10/01/21 Planned Cash Flow Contribution - distribution at FY 2021 EOY 1,569,184 7,322,793
10/01/21 Priority Based Budgeting - distributed as needed 250,000 7,072,793
12/14/21 FY 2021 EOY carry forward for Priority Based Budgeting 559,405 6,513,388
10/01/21 Project Portfolio Due Diligence 100,000 6,413,388
10/01/21 Project Portfolio 2,150,000 4,263,388
12/14/21 Portfolio: Geothermal Contribution ($250,000) 250,000 4,013,388
10/01/21 Valley Regional Transit 1,973,420 2,039,968
10/01/21 Potential Grant Match 826,433 1,213,535
11/09/21 New Path Additional Funding 335,000 878,535
12/14/21 Human Resources Administrative Coordinator 81,559 796,976
Balance 8,095,001 $ 796,976
Strategic Planning Contingency: Used for City Council initiated strategic expenditures.
570006 10/01/20 FY 2022 Adopted Budget $ 225,000
Balance 0 $ 225,000
Revenue Neutral Contingency: Used to address General Fund departmental revenue neutral appropriation increases that are under
$25,000. Usage can come from the receipt of grants, donations, or inter-fund transfers.
530001 10/01/21 FY 2022 Adopted Budget $ 250,000
Balance 0 $ 250,000
10Capital Fund: Q1 FY2022 Project Status Report
Life-to-Date Year-to-Date
Total Percent Estimated
Total Commitments Expended/ Total Commitments Project Completion
Dept. Project Budget & Actuals Committed Budget & Actuals Phase Date (CY)** Comments/Notes
Although the project installation was expected in late CY 2021, it has
Execution:
been delayed until further notice due to the development of that
A&H CCDC Broad Street Gateway Art 75,000 60,669 81% 65,000 45,669 Construction/ N/A: On Hold
block. Artwork has been delivered and is in storage. Installation not
Implementation
expected until construction is complete.
Project terminated in November 2021 due to dramatic project cost
A&H Depot Bench Public Art 46,000 32,397 70% 33,603 20,000 Cancelled N/A: Cancelled escalation. It is anticipated that remaining budget will be returned to %
for Art parent.
Execution:
Production and fabrication continues and discussions are on-going
A&H Hayman House Plaza/Art 135,000 112,563 83% 46,187 - Construction/ Spring 2022
with project team to plan for site improvements and installation plan.
Implementation
Execution: Construction fell behind schedule, but work on the house was largely
A&H Hayman House Remodel N/M 635,390 N/A 623,986 396,295 Construction/ Spring 2022 completed in January 2022. The landscaping was missed (due to
Implementation weather) and is on hold until warmer weather in the spring.
The contract has been issued to the winning bidder and design work is
underway. As the neighborhood is responsible for construction, the
A&H Pioneer Cemetery Design 20,000 - 0% 20,000 - Execution: Design Spring 2022
City's portion of this project will be completed once the design is
finished.
Funding in this project, which is a product of the City's Percent for
N/A: Recurring N/A: Recurring Public Art ordinance, is redirected to specific projects once they are
A&H Public Art / % for Art N/M 54,150 N/A 212,642 -
Project Project identified. Staff continue to plan for FY 2022, with no specific projects
currently planned.
Execution: Final artist performance to be completed in March 2022. Artist team
A&H Treefort Art N/M 69,865 N/A 3,000 1,500 Construction/ Spring 2022 Whyteberg will then be paid final payment and project will be
Implementation complete.
A February 2022 IBC anticipates this funding will move to Public Works,
N/A: Recurring N/A: Recurring
CE ADA Compliance 700,000 - 0% 700,000 - where the end of year (FY 2021) funding was placed. Project comments
Project Project
are reflected below under "PW - ADA Compliance."
Over a dozen projects were completed in FY 2021. Nine projects have
Neighborhood Investment N/A: Recurring N/A: Recurring been awarded for FY 2022, including traffic box wraps, flags, and
CE 5,098,765 3,861,675 76% 1,432,020 194,930
Program (NIP) projects Project Project various open space amenities (e.g., walking path, linear park, bicycle
facilities, benches, sunshades, and dog features).
Remaining phases of this project include Capital and Municipal Fee
DFA Budget Software 360,000 244,405 68% 118,274 2,678 Execution: Design Spring 2022 Modules. The design of the Capital Module is ongoing, with some
implementation components occurring concurrently.
Integrations testing is ongoing. Due to Covid and staffing vacancies at
Execution:
the front counter, the project team decided to delay the release of the
DFA Cashiering System Replacement 500,000 134,150 27% 434,373 44,382 Construction/ Spring 2022
teller system to late April 2022. This impacts the timeline but will not
Implementation
change scope or budget.
Due to key staff departures, this project was paused in late FY 2021.
DFA Procure to Pay System 853,710 816,271 96% 345,332 277,185 On Hold Fall 2022
The project team will resume work in March 2022.
Updated scope and project estimates have been completed and are in
review. Final documents will be ready in mid-February 2022. There
11
Fire Fire Station #5 2,617,386 372,019 14% 2,409,792 164,425 Execution: Design Winter (FY) 2024
are certain scope items that will require leadership decisions, which
could affect the future cost estimates.Capital Fund: Q1 FY2022 Project Status Report
Life-to-Date Year-to-Date
Total Percent Estimated
Total Commitments Expended/ Total Commitments Project Completion
Dept. Project Budget & Actuals Committed Budget & Actuals Phase Date (CY)** Comments/Notes
Execution:
Fire Fire Station #6 Redesign 2,373,785 1,618,153 68% 2,129,831 1,374,199 Construction/ Summer 2022 Project remains on schedule for completion in June 2022.
Implementation
Fire Fire Training Center N/M 22,525 N/A 41,000 - Planning Fall 2022 Planning for sitework and fence modifications is currently underway.
Land was purchased for the station in December 2021. The design
team is creating concepts for an April 2022 presentation to leadership
Fire Fire Station #13 (Northwest) 2,350,000 1,204,935 51% 2,298,485 1,153,421 Execution: Design Fall 2024
to finalize scope. The estimated cost will be based on the selected
scope.
Cameras: Remaining cameras are still on back order due to supply
chain delays. Once installed, final audit and testing will be conducted
Execution: to close out this project.
HR Security Enhancements N/M 754,007 N/A 268,875 107,879 Construction/ Summer 2022 Access Cards: Many badge readers are delayed until March 2022 due
Implementation to supply chain issues. The remaining equipment and supplies should
be ordered by March 2022. Supply chain delays are expected to
continue, delaying the project.
Key components of the software have been built and refinements are
underway to ensure it meets the City's needs. Due to a ransomware
HR Time & Attendance System 925,000 676,556 73% 712,191 463,746 Execution: Design Fall 2022 attack on the vendor, completion could be pushed into fall 2022. As
scope and workloads are finalized, additional budget needs could be
identified, which would be brought to City Council via an IBC.
IT Active Directory File Scanner 23,661 13,661 58% 10,000 - Complete Winter (FY) 2021 Project completed in late CY 2021.
Additional funds were allocated in the December 2021 IBC to upgrade
Conference Room Infrastructure N/A: Recurring N/A: Recurring the microphone system in Council Chambers. Additionally,
IT 150,000 4,652 3% 145,348 -
Upgrades Project Project staff are working on plans to replace all computers in City conference
rooms to improve conferencing capabilities.
Penetration test (annual, third party testing to identify security risks
and vulnerabilities and determine mitigation steps) began the last
N/A: Recurring N/A: Recurring
IT Cyber Security N/M 224,021 N/A 89,588 - week of January 2022. Staff will begin execution in early March and
Project Project
conclude in April 2022. At the conclusion of testing, staff will proceed
with remediation and address other urgent cybersecurity issues.
Needs Assessment Report, including Key Requirements and budgetary
N/A: Recurring
IT ERP Due Diligence N/M 170,040 N/M 775,000 170,040 Planning cost estimates, was delivered in February 2022 and is under review by
Project
the project team. RFP drafts will be ready by end of April 2022.
Evaluating internal capacity for FY 2022 to define and finalize scope for
projects this year. Desired scope may need to be reduced based on
Enterprise Applications N/A: Recurring
IT N/M - N/M 403,741 - Discovery business capacity. Staff has identified the need for a PM resource to
Enhancements Project
drive discovery to define scope, desired outcomes, success criteria,
resources, and cost estimates, which is being evaluated internally.
12Capital Fund: Q1 FY2022 Project Status Report
Life-to-Date Year-to-Date
Total Percent Estimated
Total Commitments Expended/ Total Commitments Project Completion
Dept. Project Budget & Actuals Committed Budget & Actuals Phase Date (CY)** Comments/Notes
In FY 2021, a consultant was retained to assist with the Facility
Advanced Modules (FAM) implementation process. Based on this
Maintenance Management review, and competing staff priorities (e.g., facility consolidation), the
IT 1,393,233 875,057 63% 525,170 6,994 Close-Out N/A: Cancelled
System (VUEWorks) Steering Committee decided not to more forward with the FAM project
at this time. Work on completing the spatial assets inventory is
ongoing, which is focused primarily on BPR assets.
Currently there are eight projects slated (including Development
Execution: Impact Fees, Animal Licensing, Childcare, and the Accela version
Permit Management System N/A: Recurring
IT N/M 55,828 N/A 680,701 11,529 Construction/ upgrade) that are active and will be implemented in March and April
(Accela) Project
Implementation 2022. Short Term Rental enhancement will be starting soon, along
with the FY 2022 Accela Enhancement project.
This phase of the project will replace the radio system located on top
IT Radio System Upgrade 175,000 - 0% 175,000 - Discovery Winter (FY) 2022 of the US Bank Tower downtown. Phase two, in FY 2023, will upgrade
assets at the Airport.
The first data conversion was completed in early November 2021 and
database backup was moved to the cloud. The project team has been
Execution:
given access to the development environment and begun data
Legal Legal Case Management System 820,000 280,771 34% 815,001 275,772 Construction/ Fall 2022
conversion review. Requirements gathering for Criminal and Civil
Implementation
continue. The contracted Project Manager left the team in December
2021; the replacement contracted PM started in early January 2022.
This budget was authorized as part of the FY 2022 budget in order to
evaluate branch conditions. An RFQ was issued for a construction
Library Branch Condition Assessment 75,000 - 0% 75,000 - Execution: Design Fall 2023
manager / general contractor to improve throughput and help
optimize scheduling to lessen impact on operations.
The consulting contract was approved in January 2022, with only the
first planning phase submitted to Council. The project team
anticipates finalizing the scope for the second phase of work in April
Library Library System Plan 200,000 8,557 4% 194,600 3,157 Discovery Fall 2022
2022, once needs (based on community and staff engagement) are
better understood. An IBC will be required to fund the second phase
of the project.
The IBC in January 2022 increasing project funding by $1,075,000 is not
reflected in budget amount at left. A contractor has been retained and
Parks Ann Morrison Fountain 925,000 923,148 100% 911,131 909,278 Execution: Design Summer 2022
will begin work no later than March 2022 with completion anticipated
in June 2022.
Parks Ann Morrison Park Clock Tower 15,680 8,376 53% 7,304 - Fundraising TBD Ann Morrison Foundation fundraising efforts continue.
Execution:
Parks Bowden Park Playground 400,000 218,530 55% 400,001 218,530 Construction/ Fall 2022 On track for playground equipment installation in spring 2022.
Implementation
Execution: The park is currently under construction. Completion is expected no
Parks Franklin Park Amenities 993,510 402,477 41% 993,510 402,477 Construction/ Summer 2022 later than summer 2022. Coordinating with Franklin & Orchard housing
13
Implementation project for public bathroom.Capital Fund: Q1 FY2022 Project Status Report
Life-to-Date Year-to-Date
Total Percent Estimated
Total Commitments Expended/ Total Commitments Project Completion
Dept. Project Budget & Actuals Committed Budget & Actuals Phase Date (CY)** Comments/Notes
Meeting with Ada County for pre-application review of the trail in early
February 2022, and any requested changes will be made prior to
formal permit submittal. The permit must be awarded by the end of
Parks Hawkins Range & Trailhead 146,500 44,496 30% 156,433 25,428 Execution: Design Summer 2022
March 20222, in order to begin construction in May 2022. Restroom
has been purchased, with the Trailhead component expected to begin
in early CY 2022.
Designs are complete. Fabrication postponed until picnic pavilions are
Parks Julia Davis Gable Art 35,000 23,200 66% 11,800 - Fundraising N/A: On Hold
installed (pending funding from the Julia Davis coalition).
Design team expecting to have construction documents and bid
Parks Julia Davis Memorial River Node 75,000 20,901 28% 73,500 19,401 Planning Fall 2022 package ready by end of February and the project will bid in March
2022.
Working on contracts and revised project costs and contingencies, with
Parks Julia Davis Restroom 1,006,000 52,807 5% 962,496 9,303 Execution: Design Summer 2022
an IBC anticipated in March 2022.
Parks Memorial Park Amenities 151,000 34,923 23% 145,975 29,898 Complete Fall 2021 Amenities are fully installed and project is complete.
Execution: Playground was installed and opened to the public in November 2021.
Parks Molenaar Park Amenities 1,550,000 1,280,638 83% 645,563 376,200 Construction/ Summer 2022 Splashpad equipment was delivered in early January 2022, with
Implementation installation expected to begin in March 2022.
Site meeting to review irrigation design occurred in late December
2021, with the water engineering consultant now working on irrigation
Parks Pine Grove Park Amenities 1,736,026 761,026 44% 975,000 - Planning Summer 2022 delivery system drawings. Staff is currently reviewing playground
options and preparing an agreement to discharge irrigation water into
the HOA's system.
A community engagement specialist was hired and public meetings
started in December 2021. It is anticipated that additional public
meetings will resume in February and continue through April 2022.
Parks Pool Planning 400,000 119,391 30% 328,182 47,572 Discovery Fall 2022
Staff are currently working on a structural analysis to better inform any
future alternatives analysis, which will be used to inform leadership on
scope and boundary conditions for the project.
N/A: Recurring N/A: Recurring Due to a shifting of MRM priorities in January 2022, there are no
Parks Right of Way Projects N/M 113,663 N/A 65,000 -
Project Project projects planned for FY 2022.
Resubmission of the ACHD right-of-way vacation application is being
prepared for the southern entrance. The engineering consultant is
Execution: working on the northern Glenwood entrance to Cole Road, while
Parks Spaulding Ranch Development 1,360,000 1,112,472 82% 260,101 12,573 Construction/ Fall 2028 design staff work on mainline design and internal pathways (per the
Implementation recently adopted Master Pathways Plan). Although additional
components of this project will continue for several years, current
development activities are expected to be completed in spring 2024.
Final easement with HOA approved by City Council in January 2022.
Parks Stewart Gulch Amenities 523,000 95,785 18% 474,181 46,965 Planning N/A: On Hold The project is on hold while staff evaluate irrigation options based on
budgetary constraints.
This park is fully built-out according to the Master Plan, with the
exception of a small section of walking pathway on the park perimeter.
Parks Sunset Park Amenities 96,000 - 0% 96,000 - Planning Summer 2022
14
Evaluating feasibility for additional amenities based on budget
constraints. Awaiting additional direction from public input.Capital Fund: Q1 FY2022 Project Status Report
Life-to-Date Year-to-Date
Total Percent Estimated
Total Commitments Expended/ Total Commitments Project Completion
Dept. Project Budget & Actuals Committed Budget & Actuals Phase Date (CY)** Comments/Notes
Meetings with the Idaho Department of Parks & Recreation began in
January 2022 regarding a possible enclosed shelter at the park.
Veterans Memorial Park Location of the shelter will require additional budget considerations
Parks 262,000 - 0% 262,000 - Planning Spring 2023
Amenities once planning and scope have been finalized. Staff will move forward
with Master Plan Revision process as is required by the IDPR lease
agreement.
IT is currently working with vendors on project scope, design and
Parks Zoo Security Enhancements 250,000 - 0% 250,000 - Planning Fall 2022 pricing. The next step will be to order equipment, which is expected to
encounter supply chain delays .
This is a parent activity for funds used to support opportunities in the
Housing Investment Program N/A: Recurring N/A: Recurring housing pipeline. Funding will be reallocated to specific project(s) as
PDS 6,234,197 - 0% 6,234,197 -
Fund Project Project identified, such as permanent supportive housing at the Capitol
Campus or affordable housing at the current Fire Logistics site.
Execution: Project continuing through permitting process in PDS. Staff continue
PDS Franklin & Orchard (HIP) 1,095,128 1,095,128 100% - - Construction/ Fall 2023 discussions with developer to provide 'gap financing' to help offset
Implementation project cost increases.
In December 2021, HCD purchased a single-family home to the north
of the existing parcel that requires updated plans from the
PDS State & Arthur (HIP) 1,234,357 1,226,903 99% 430,000 422,546 Planning Fall 2023
development team, which are underway. Project team has begun
focusing on entitlement work.
Execution: In February 2022, the remaining requirements will be completed in the
Permit Management System (Post-
PDS 4,776,000 4,526,000 95% 250,000 - Construction/ Winter (FY) 2022 test environment. Of the 130 requirements, staff have closed 85 and
Live Implementation)
Implementation 14 are underway. There are 12 requirements in user testing.
The Police Training Division is doing discovery for solution that would
Police Shooting Range Improvements 3,722,287 3,698,941 99% 25,000 1,654 Discovery Summer 2022
meet the conditional use permit and remain in budget.
Police and Public Works are completing site visits and inspections to
Police Willow Lane Facility 100,000 - 0% 100,000 - Discovery TBD develop scope of work on necessary repairs to this leased facility
location.
Funding is available to support additional electric vehicle purchases
N/A: Recurring N/A: Recurring (and/or related charging equipment) and other Citywide electrification
PW Alternative Fuel Vehicles N/M - N/M 334,500 -
Project Project efforts. Initial evaluation of Fleet EV transition is being completed with
Municipal Climate Action Roadmap.
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