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Fiscal Year 2021 Budget Summary

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Fiscal Year 2021 Budget Summary CITY OF MOSCOW Municipal Budget Summary ADOPTED Fiscal Year 2021 Bill Lambert Gary J. Riedner Mayor City Supervisor Brandy Sullivan Maureen Laflin Council President Council Member Art Bettge Gina Taruscio Council Vice-President Council Member Sandra Kelly Anne Zabala Council Member Council Member TABLE OF CONTENTS INTRODUCTION......................................................................................................................... 5 BUDGET DOCUMENT & GUIDE ...................................................................................................................... 5 CITY MISSION STATEMENT .............................................................................................................................. 6 STRATEGIC PLANNING PROCESS ..................................................................................................................... 7 Completed Issues .................................................................................................................................................... 8 Discontinued Issues ................................................................................................................................................ 9 Disrupted Issues ..................................................................................................................................................... 9 2020 City Council Workshop................................................................................................................................ 10 Tier 1 Highest Priority ................................................................................................................................... 11 Tier 2 ............................................................................................................................................................. 11 Tier 3 ............................................................................................................................................................. 11 THE CITY ORGANIZATION ............................................................................................................................. 12 CITY ORGANIZATIONAL CHART ..................................................................................................................... 13 CITY COMMISSION ORGANIZATIONAL CHART ................................................................................................ 14 LIST OF PRINCIPAL OFFICIALS ..................................................................................................................... 15 MAJOR FUNDS ............................................................................................................................................. 16 BASIS OF BUDGETING AND FUNDS ................................................................................................................ 18 USE BY FUNDS BY DEPARTMENT ................................................................................................................... 19 BUDGET MESSAGE ................................................................................................................. 21 LETTER TO CITY COUNCIL FROM CITY SUPERVISOR ...................................................................................... 21 THE BUDGET PROCESS ................................................................................................................................. 35 BUDGET CALENDAR ..................................................................................................................................... 37 CITY OF MOSCOW HISTORY .......................................................................................................................... 38 Statistical Data ..................................................................................................................................................... 38 Pre-Incorporation Years ...................................................................................................................................... 38 Turning Points ...................................................................................................................................................... 40 Moscow Today ...................................................................................................................................................... 41 Significant Citywide Accomplishments ................................................................................................................. 44 PROPERTY TAX SUMMARY ............................................................................................................................. 55 TAX RATES AND ALLOCATION ....................................................................................................................... 57 REVENUE SUMMARY TABLE .......................................................................................................................... 58 REVENUE SUMMARY GRAPH ......................................................................................................................... 59 EXPENDITURE SUMMARY TABLE ................................................................................................................... 60 EXPENDITURE SUMMARY GRAPH .................................................................................................................. 61 FULL-TIME EQUIVALENT EMPLOYEES .......................................................................................................... 62 PRINCIPAL EMPLOYERS ................................................................................................................................ 63 DEMOGRAPHIC & ECONOMIC STATISTICS .................................................................................................... 64 FINANCIAL POLICIES ............................................................................................................ 65 COMPARATIVE ANALYSIS ................................................................................................... 75 ECONOMIC INDICATOR COMPARISON ........................................................................................................... 75 Property Tax Impacts ........................................................................................................................................... 75 Consumer Price Comparison ............................................................................................................................... 75 Taxes in Moscow .................................................................................................................................................. 76 Taxes in Idaho ...................................................................................................................................................... 80 Assessed Valuation in Idaho ................................................................................................................................. 81 Population Growth ............................................................................................................................................... 81 Fiscal Year 2021 Page 1 of 258 Per Capita Personal Income ................................................................................................................................ 82 Building Permit Activity ....................................................................................................................................... 83 Staffing Levels ...................................................................................................................................................... 84 Utility Rates .......................................................................................................................................................... 84 GENERAL FUND REVENUES ................................................................................................ 85 GENERAL FUND REVENUE HIGHLIGHT ......................................................................................................... 85 REVENUE VERSUS EXPENDITURE GRAPH ...................................................................................................... 87 SALES TAX DISTRIBUTION GRAPH ................................................................................................................. 87 STATE SHARED REVENUE GRAPH ................................................................................................................. 88 BUILDING PERMITS REVENUE GRAPH .......................................................................................................... 89 GAS PERMIT REVENUE GRAPH ..................................................................................................................... 89 ELECTRICAL PERMIT REVENUE GRAPH ........................................................................................................ 90 PLUMBING PERMIT REVENUE GRAPH ........................................................................................................... 90 PROPERTY TAX REVENUES INCLUDING BONDS & INTEREST GRAPH .............................................................. 91 PROPERTY TAX REVENUES NOT INCLUDING BONDS & INTEREST GRAPH ..................................................... 91 GENERAL GOVERNMENT ...................................................................................................
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