City of Twin Falls, Idaho Recommended Budget Fiscal Year 2019-2020 Page intentionally left blank. Table of Contents City of Twin Falls Fiscal Year 2019-2020 Recommended Budget 2018 GFOA Award .................................................................................................................................... 1 City Leadership ........................................................................................................................................... 2 Community Profile ...................................................................................................................................... 3 Economic Outlook ...................................................................................................................................... 9 City Manager’s Budget Message ............................................................................................................ 11 Core Values ............................................................................................................................................... 27 Leadership Philosophy ............................................................................................................................. 28 City Planning ............................................................................................................................................. 29 Debt Management ..................................................................................................................................... 30 Budget Process ......................................................................................................................................... 37 Purpose of a City Budget ........................................................................................................................ 37 Long Term Planning ............................................................................................................................... 37 Forecasting Revenues and Expenditures ................................................................................................. 37 Budget Development .............................................................................................................................. 42 Budget Presentation ................................................................................................................................ 42 Monitoring and Reporting ....................................................................................................................... 43 Budget Amendment ................................................................................................................................ 43 Budget Calendar ...................................................................................................................................... 44 City of Twin Falls Organizational Chart ................................................................................................ 45 Budget Summary ..................................................................................................................................... 46 Budget Overview ...................................................................................................................................... 52 Funding the Strategic Plan ....................................................................................................................... 54 Capital Improvement Plan ...................................................................................................................... 62 Expenditure by Category ........................................................................................................................ 66 All Funds ................................................................................................................................................ 66 General Fund ........................................................................................................................................... 66 Personnel ................................................................................................................................................ 67 Maintenance and Operations .................................................................................................................. 70 Capital .................................................................................................................................................... 71 Expenditures by Fund ............................................................................................................................. 72 Tax Supported Funds ............................................................................................................................. 73 i Enterprise Funds ..................................................................................................................................... 77 Revenue by Source .................................................................................................................................. 80 Tax Supported Funds ............................................................................................................................. 80 Property Tax ................................................................................................................................. 81 New Construction ........................................................................................................................ 82 Building Permit Revenue .............................................................................................................. 83 Shared Intergovernmental Revenue ............................................................................................. 84 Enterprise Funds .................................................................................................................................... 85 Water Fund ................................................................................................................................... 85 Wastewater Fund .......................................................................................................................... 85 Sanitation Fund ............................................................................................................................. 85 Department Narratives ............................................................................................................................. 86 General Fund (101) City Council ................................................................................................................................... 86 City Manager ................................................................................................................................. 88 Finance .......................................................................................................................................... 92 Legal .............................................................................................................................................. 96 Planning and Zoning ...................................................................................................................... 98 Code Enforcement ....................................................................................................................... 102 Animal Control ............................................................................................................................ 102 Economic Development ............................................................................................................... 106 Human Resources ........................................................................................................................ 110 Information Technology .............................................................................................................. 114 Police (including Seizures & Restitution Fund 191) .................................................................. 117 Communications .......................................................................................................................... 123 Fire ............................................................................................................................................... 125 Building Safety ............................................................................................................................ 130 Custodial ...................................................................................................................................... 133 Engineering .................................................................................................................................. 134 Parks............................................................................................................................................. 139 Recreation .................................................................................................................................... 143 Capital Improvement Fund (127) ......................................................................................................... 146 Street Fund (102) ................................................................................................................................. 147 Street Light Fund (103) .......................................................................................................................