HomeMy WebLinkAboutItem #1 FY27 BudgetFY27
Budget Proposal
Fiscal Year 2027
Budget Schedule
April 2026
City of Chubbuck Budget Book Format
was presented to Council
Fiscal Year 2027 Budget Proposal
Fiscal Year 2027
Budget Proposal
Notice of Public Hearing &
Property Tax (L2)
FY26 Property Tax Budget $8,987,243
Allowed 3% increase$
269,617
New Construction $
84,019
Annexation $0
Total Non-Exempt FY27 Budget $9,340,879
Personal Property Replacement $(144,449)
Max NE FY27 Budget w/o Forgone $9,196,430
Forgone $0
Max Non-Exempt FY27 Budget $9,196,430
Preliminary NOPH information was provided to
Council prior to Council Meeting on July 1,
2026.
Actual L2 information was received from
Bannock County on July 27, 2026.
Published Proposed Property Tax
Revenue$9,308,502
L2 Provided Maximum Allowable Levy
9,196,430
Shortage $ 112,072
Fiscal Year 2027 Budget Proposal
Property Tax (L2) Possible Adjustments
3%2%1%0%
FY26 Property
Tax Budget 8,987,243 8,987,243
8,987,24
3 8,987,243
Allowed 3%
Increase 269,617 179,745 89,872 0
New Construction 84,019 84,019 84,019 84,019
Annexation 0 0 0 0
Total Non-Exempt FY27
Budget 9,340,879 9,251,007
9,161,13
4 9,071,262
Personal Property
Replacement (144,449)(144,449)
144,449
144,449)
Max NE FY27 Budget w/o
Forgone 9,196,430 9,106,558
9,016,68
5 8,926,813
Forgon
e 0 0 0 0
9,016,68
Fiscal Year 2027 Proposed Budget
by Revenue Source
Property Tax $9,196,430
General$
8,070,569
HSR$
1,125,861
Shared Rev$
5,057,460
General$
3,875,000
Grant $20,000
Recreation$
138,198
HSR$
1,024,262
User Fees$
12,023,083
Water$
4,454,973
Wastewater$
4,837,790
Sanitation$
2,730,320
Fund Balance $1,962,297
Fiscal Year 2027 Proposed Budget
by Fund
Total$
28,239,270
General$
12,706,956
HSR $3,073,481
Water $4,504,641
Wastewater $4,494,751
Sanitation$
3,459,441
Public Hearing
Discussion
Ir
r,'
t 14y
r rk
Table of _.._=nts
City Summary
AIC Budget Guidelines
Department Profiles
Five Year Trends
Assumptions
Fund Position
Debt Summary_
Growth Tools
Employee Benefit Outlook
Future Challenges &Opportunities ID
Department Detail
Appendix
Chubbuck is an incorporated community of approximately 16,000 people located in Bannock County in southeast
Idaho. The City of Chubbuck is located immediately north of the City of Pocatello. The Portneuf River flows west of
the City, the Fort Hall reservation lies to the north, and the Pocatello Range rises to the east. Chubbuck is
transected by both 1-15 and 1-86 and is approximately seven -square miles in size.
Value & Mission
Statement
The mission of the City of
Chubbuck is to effectively use the
resources provided to us to earn
and retain the public's trust by
delivering high quality services
that maximize the safety and
quality of life of our residents,
businesses and visitors.
Core Services
The City of Chubbuck provides
core municipal services focused
on public safety, infrastructure,
and community development.
Key services include police
protection, fire/EMS, water and
wastewater management, road
maintenance, and sanitation.
Additional services include park
maintenance, recreational
programming, and urban
planning/zoning. %A
Through a combination of good leadership, strategic planning, and
Chubbuck's prime location adjacent to major transportation
corridors, Chubbuck is a vibrant community that has captured a
large share of the region's commercial development. Chubbuck's
commercial areas now include the headquarters for Idaho Central
Credit Union, along with a range of national and regional retailers
and convenience restaurants.
overnment
Chubbuck operates under
JAI IJI Iy Mayor -Council form %J
government with four sitting Council 1
Members.
The City Council serves as the
governing body for the City of
Chubbuck and is the general
policymaker for the City. The City
Council is a legislative body, they
establish policy, set priorities and
control the budget.
The Mayor serves as chief
administrative official and runs the
day-to-day operations of city
government. The leaders of each City
department report to the Mayor.
As with all elected public officials, the
Mayor and City Council are ultimately
responsible to the residents ofthe
City.
CITY SUMMARY
Demographics
There are currently 5,682 households in the City of Chubbuck, the population of Chubbuck increased by nearly 12%
between 2010 and 2020. The U.S. Census 2020 population of Chubbuck was 15,570 with the dominant race as white
85%). The educational attainment rate beyond a high school diploma is approximately 72% of adults aged 18 and
above. The median age in Chubbuck is 35, however, at present there is a large percentage of the population under
the age of 18 (about 36%) and a small percentage of persons 65 and over (14%).
N
PoNationsand People
15,570~
PT 2020 Decennra! Censers
Employment
Lmployment Rate
62.8%
DPO3 2024Amencan Gonane ity Survey 5-Yeu-Estrmatas
Families and Living Arrangements
Total I IGuscholOs
6,882
DPO2 1 2024 American Commtmay Styvey 5- Year Estimates
Inc nrr and Povarly _.
Median Household Income
82,977
51901 12024 Arrrerrcan Community Survey 5 -Year Estimates
Flouring
I
Total Housing Units i
825002 2024A wrican Communoty Survey 5-Yearfstrmates
Plam and E1lnic4
I lispa nic or Latina Tot arty race)
1,507
P9 12020 Decer n&W Census
Education
Bachelor's Degree or Higher
27.9%
51501 2G24 Amerman C mn7urMty Survey 5-Ysar fstrmates
H afth
Without Health Care Camrage
3.6
52701 12024 American ComuwnftyS&vey 5- Year fstimates
OPG
MAYOR &
COUNCIL
C HART
ADMIN I ( FIRE/EMS I ( SERVIC
MUNICIPASL
CLERK/IT CAPTAINS FACILITIES
FINANCE &
PARKS & REC
ACCOUNTING CHRETERS
UTILITY
LEGAL & HR OFFICE ADMIN
BILLING
POLICE
SUPPORT
PUBLIC
WORKS
BUILDING,
PLANNING & ENGINEERING
DEVELOPMENT & GIS
FLEET STREETS &
MAINTENANCE SANITATION
WATER &
WASTEWATER
ASSOCIATION OF IDAHO CITIES
ROLES AND RESPONSIBILITIES
The Basics of City Budgeting
Governmental budgeting originated as a means to increase condrol and accountability over
spending taxpayer dollars. Now the budget serves to educate citizens about city services and
responsibilities, coordinate effective management by establishing levels of performance for
city services, and bring long-term community planning to fruition. Several important
considerations must be weighed when evaluating your city's budget.
The budget must balance o numher of competing concerns: the challenge of
budgeting is to allocate resources among a number of contending interests and
constituency demands. Some activities are mandated by federal or state law and there
is relatively little flexibility to make cuts in these areas.
The budget is an important policy statement to citizens: line -items are important,
but they must be explained) in commentary that relates spending to the leveis of city
services, explains the need for capital investment, reviews the historical and projected
gmw1h in revenues and expenditures, summarizes the legal constraints on city
revenues and debt, etc.
The budget must provide For continuous delivery of city services: it is essential
that the city has sufficient reserves for contingencies so that reductions in revenue do
not jeopardize the delivery of important services.
vI The budget should relate to the comprehensive plan, the operating and capital
budgets must relate to the city's comprehensive plan and other community planning
documents. The cominunityf's priorities for future growth and expansion need to be
reflected in spending.
l The budget is a management tool: keep in mind that the budget is an effective
management tool if performance is measured through specific quantitative goals and
objectives. Some cities tie budgeting to perfonnance measures (`performance
budgeting'") and budget based upon desired levels of service, such as miles of street
paved, acres of parks mowed, number of building inspections performed, etc.
Roles and Responsibilities
There are two broad categories of responsibilities in the budgeting process: executive
administrative and legislative J po I icymaking. Each has an important role to play in
developing, adopting, and implementing the budget.
Tho Executive f Administrative Role
Idaho Code 50-1002 provides that the city council is responsible for preparing the budget
however, the mayor and budget officer (the city clerk -treasurer, cit} administrator, city
manager, finance officer or budget director) typically take the lead in drafting the budget.
The most important tasks performed by the budget officer are collecting department budget
requests and developing a draft budget for the council to consider. The budget officer also
carries out a number of other responsibilities, including: developing the budget calendar,
designing budget worksheets and forms, providing instructions to department heads about
completing the budget documents,
reviewmi
g department requests for accuracy and
completeness, preparing revenue estimates, assisting the mayor and council in reviewing the
budget, and coordinating budgeting activities and meetings.
Tho Legislative l Policymaking Role
The council should be most concerned with translating policy into reality through the budget
process. It is easy for councilors to become engrossed in evaluating the minutiae of
budgetary line -items. Budgeting micromanagement wastes valuable time and distracts
attention Froin the most important questions that must be answered in the budgeting process,
specifically:
What new services should the city provide and how should these services be funded?
Should any services currently provided be cut, eliminated or privatized?
What levels of service should the city provide?
What spending or capital investment is necessary to support future growth and
development?
What are the policy priorities that the council wishes to fulfill with the budget?
The council also has a valuable role to play in the strategic planning process. Before the
budget is developed, councilors can engage citizens in strategic planning to determine their
priorities for city programs and services. The results of strategic planning should guide the
policy decisions that are implemented through the budget.
DEPARTMENT PROFILES
CITY PROFI LE
Emergency Services
7213 calls in 2025
26 Sworn Officers
17 Professional Staff
1 K-9
1925 ca I Is in 2025
18 Full Time Firefighters
20 Part Time Firefighters
1 Professional Staff
37 Police Vehicles
21 Patrol Cars
1 Radar Trailer
3 Fire Vehicles
5 Fire Trucks
3 Brush Trucks
CITY PROFI LE
Building Department
47 Single Family
Residential permits in 2025
1 Multi Family Residential
permits in 2025
18 Commerical
permits in 2025
SFR: $7,402,821
MFR: $425,000
Commercial: $12,857,260
CITY PROFI LE
Parks & Recreation
24 Parks
6.25 Miles of Walking Path
21 Children's Lots/Playgrounds
3 Recreation Programs
Baseball, Softball, T -Ball)
994 Participants (2025)
3 Volleyball Courts • 1 Splash Pad
1 Pickleball Court • 6 Baseball Fields
9 Tennis Courts • 3 Softball Fields
CITY PROFI LE
Public Works
87.8 Miles of lane maintained
7.75 Miles of bike lane
maintained
11 Traffic Signals
13 Sanitation Trucks
12,163 Tons disposed of at
the landfill in 2025
90.80 Miles of water mains
5,112 Number of water connections
73.31 Miles of sewer lines
1,671 Manholes
5 Lift Stations
CITY TRENDS
CITY TREN DS
Summary
GCLO%
10,0% —
20.095
Total
Budget
04yrcha%e 4$-146
4 yr change
Property
Levy Rate FTE
is x
33-0% 11-19t 11-49
Wages CPI Papulation
32 645 8A45 ± 52%
Pallce Fire EMS Cost per
calls Calls Capda
3-546 5-746 41:644
A review of four-year data shows that growth in the City's total budget and
property tax revenues has outpaced population growth. Wage related costs
are a primary contributor to this trend and largely reflect staff increases
implemented to maintain core service levels. Historically low staffing ratios
required targeted additions to meet service expectations and public safety
demands, which has increased the cost of providing services on a
per -capita basis. While these adjustments have helped stabilize service
delivery, overall costs continue to rise faster than population growth and
inflation. Long-term financial projections indicate that this trajectory will
require policy direction and deeper understanding to ensure fiscal
sustainability.
Each of the individual categories is represented in the following trend data
sheets.
Pallce Fire EMS Cost per
calls Calls Capda
3-546 5-746 41:644
A review of four-year data shows that growth in the City's total budget and
property tax revenues has outpaced population growth. Wage related costs
are a primary contributor to this trend and largely reflect staff increases
implemented to maintain core service levels. Historically low staffing ratios
required targeted additions to meet service expectations and public safety
demands, which has increased the cost of providing services on a
per -capita basis. While these adjustments have helped stabilize service
delivery, overall costs continue to rise faster than population growth and
inflation. Long-term financial projections indicate that this trajectory will
require policy direction and deeper understanding to ensure fiscal
sustainability.
Each of the individual categories is represented in the following trend data
sheets.
CITY TREN DS
Financial
TOTAL BUDGET
Over the past five fiscal years,
the City's total budget has
increased from $17.8 million in
FY22 to $27.3 million in FY26.
The most significant growth
occurred in FY24, largely due
to the expiration of the 1992
Downtown Urban Renewal
Area (URA), which returned
substantial assessed value to
the City's tax base.
PERCENT GROWTH
Total Budget
Ms 000,000
owe
25, 000.000
2Q 000,000 —
15,000,000
10,000,000 —
5,000.000
FY22 FY23FY24 FY26 FY26
Total Budget $17,875,545 I $21,756,094 $28,275,290 $27,875,9037 $27,285,699
Budget growth was strongest between FY22 and FY24, with
increases of 21.7% and 30.0°/x, respectively. In contrast, budget
growth moderated in subsequent years. FY25 reflected a smaller
increase, while FY26 shows a 2.1% overall reduction, indicating a
stabilization phase following the one-time impacts realized in FY24.
Percent Growth
30.0%
30.0%
21.7%
25.0%
20.0%
15.0%
10.0%
5.0%
0.0%
FY23 FY24
5.0%
2.1°Yo
FY26
CITY TREN DS
Financial
Property Tax
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
Sa,0WON
3,000,000
2,000,000
1,000,000
FY22 FY23 FY24 FY25 FY26
wAlm—Propertyr Tax $6,671,550 $7,014,354 $9,204,227 $8,813,510 $8,889,900
PERCENT GROWTH
PROPERTY TAX
Property tax revenue has
increased from $6.7
million in FY22 to $8.9
million in FY26. Similar
to overall budget trends,
the most notable
increase occurred in
FY24, driven by t h e
expiration of the 1992
Downtown URA.
The expiration resulted in previously sheltered property values being
recognized as new construction, significantly expanding the taxable base.
Property tax growth has varied between FY23 and FY26, with FY24 representing
the largest year -over -year increase due to this one-time structural change.
Percent Growth
35°!0 31.2%
30%
25%
20h
15%
10°16 5.1%
0.9°Ya
s
Q%
FY22 FY23 FY24 FY26
5% -4.2%
CITY TREN DS
Financial
LEVY RATE
Over the five-year period, the
City's levy rate has generally
trended downward, with the
exception of an increase in
FY24. It is important to note
that a decrease in the levy
rate does not equate to a
decrease in the City's budget
or property tax revenue.
0.0064000000
0.0062000000
0.006000000
0,0058000000
0,0056000000
0.0054000000
0.00520000xa
Lever Rate
0,0050000000
FY22 FY23 FY24 FY25 FY26
L" Rate 4.0062044040 0.0059649730 0.0062242840 0.0055060670 0.005506067C
The levy rate is calculated by dividing the property tax portion of the
budget by the total taxable valuation within the City. When property
valuations grow faster than the budget, the levy rate decreases.
Conversely, when budget growth outpaces valuation growth, the levy
rate increases.
PCrmit Grovith
6% 42%
4%
2%
0O6
FY22 FY24
446 -
3.9%
846
1096
2% 11.5%
X126
PERCENT GROWTH
Between FY23 and FY26,
levy rate changes ranged
from an increase of 4.3% to
a decrease of 11.5%,
reflecting the interaction
between budget needs and
valuation growth during
this period.
CITY TREN DS
Personnel
125
120
115
110
105
100
FTE
FTE
FY22 FY23 FY24 FY25
110 110 113 119
PERCENT GROWTH
FY28
123
Annual staffing growth has remained relatively consistent,
averaging approximately 3% in FY24 and FY26, with a higher
increase of 5% in FY25. This measured growth aligns with service -
level demands while maintaining staffing stability.
FTE'S
Over the past five years, the
City's total full-time
equivalent (FTE) staffing has
increased by 13 positions.
The majority of this growth
occurred within the Fire /
EMS Department, reflecting
increased service demand
and operational needs.
Percent Growth
5%
3%
3%
W W
FY22 FY23 FY24 FY25 FY26
CITY TREN DS
Personnel
Years
W A G E S 10,000,000
S9,000.000
Total wages and benefits 58,000,000
have increased from $6.3 57,000,000
million in FY22 to $9.6 56,000,000
million in FY26, reflecting 55,000,000
both staffing growth and 4,000,000
market driven compensation 53000000
adjustments. S2 000 000
1,000.000
r
FY22 FY23 FY24 I FY25 FY26 Est.
Wages $6,314,552 $6,610,949 $7,251,755 1 $7,921,501 $8,634,436
PERCENT GROWTH
The wage increase in FY23 was 4.7%. In the three most recent fiscal years
FY24 through FY26), wage increases have averaged approximately 9.5%
annually. These increases exceed a standard cost -of -living adjustment and
reflect a combination of factors, including staffing additions, competitive
labor market pressures, and employee retention and training incentive
programs.
Percent Growth
10%
8%
7%
6% 4.7%
5%
4%
3%
2%
1%
0%
FY22 FY23 FY24 FY25
9.D-.
FY26
330
325
320
315
310
305
300
295
290
285
CITY TREN DS
Inflation
Ma
FY22 FY23 FY24
CPI 299 302 308
PERCENT GROWTH
FY25 FY26
318 325
Percent Growth
4%
39r5
395 2.2%
2%
2%
0.9%
19r5
19r5
0%
FY22 FY23 FY24 FY25
CPI
Over the five-year
period, Consumer Price
Index (CPI) data shows
inflation rates ranging
from 0.9% in FY23 to
3.0% in FY25. These
figures provide context
for cost pressures
impacting City
operations.
2.3%
FY26
CITY TREN DS
Demographics
POPULATION
Population data
reflects steady growth
of approximately 2%,
increasing from 16,174
i n CY22 to 17,032 i n
CY26. This growth rate
aligns with the
assumptions used in
the City's long-range
infrastructure and
service planning efforts.
PERCENT GROWTH
x1:1
2%
2%
17200
17000
16800
16600
16400
16200
16000
15800
15600
FY22
Population 16174
Population
Percent Growth
1%
1#h
0%
FY22 FY23 FY24 FY2!-
FY23 FY24 FY25 FY26
16266 16362 16697 17032
2.00K•
Page 22
CITY TREN DS
Emergency Services
tPolice Calls
Police Calls
FY22 FY23 FY24 FY25
7474 7479 7739 7193
PERCENT GROWTH
Notably, the 7.1% decrease in FY25 is directly attributed
to a reduction in retail -related calls for service during
this redevelopment period, rather than a decline in
overall public safety needs.
FY26
7193
POLICE CALLS
Police call volume has shown
an overall downward trend
over the five-year period. This
decline is largely influenced
by reduced retail activity
associated with the Pine
Ridge Mall reconstruction.
Percent Growth
3.5%
4.0%
2.0% 0.1%
0.0%
s
FY22 FY23 FY24
2.0%
4.04
6.0%
8.0% -
7.1%
0.0%
FY26
7800
7700
7600
7500
7400
7300
7200
7100
7000
6900
tPolice Calls
Police Calls
FY22 FY23 FY24 FY25
7474 7479 7739 7193
PERCENT GROWTH
Notably, the 7.1% decrease in FY25 is directly attributed
to a reduction in retail -related calls for service during
this redevelopment period, rather than a decline in
overall public safety needs.
FY26
7193
POLICE CALLS
Police call volume has shown
an overall downward trend
over the five-year period. This
decline is largely influenced
by reduced retail activity
associated with the Pine
Ridge Mall reconstruction.
Percent Growth
3.5%
4.0%
2.0% 0.1%
0.0%
s
FY22 FY23 FY24
2.0%
4.04
6.0%
8.0% -
7.1%
0.0%
FY26
CITY TREN DS
Emergency Services
FIRE/EMS CALLS
Fire and EMS call volume
experienced a significant
increase in FY24, rising by
approximately 11%. This
elevated call volume has
remained consistent
through FY25 and FY26.
PERCENT GROWTH
2000
1950
19DO
1850
1800
1750
1700
1650
1600
FY22
Fire I EMS Calls 1831
Fire / EMS Calls
FY23 FY24 FY25 FY26
1742 1941 1925 1925
As referenced in the narrative above, the 11% increase in calls in FY24
has normalized as the baseline call volume for future projections.
12%
109x5
8%
6%
4%
2%
09x5
29x5
49x5
69x5
FY22
5%
Percent Growth
FY24 FY15/.
0%
FY26
ASSUMPTIONS
REVENUE ASSUMPTIONS
GENERAL FUND
The development of the City of Chubbuck's FY27 budget has been shaped by a range of
financial pressures affecting both revenues and expenditures. While the City remains
committed to fiscal responsibility and long-term planning, several external and structural
factors have created a challenging budget environment.
The General Fund is primarily supported by three revenue sources: property taxes, state
revenue sharing, and other revenues.
Property tax revenue in Chubbuck consists of four key components that together support
stable planning and the delivery of essential services:
Base Property Taxes
This is the most stable portion of property tax revenue. It represents the highest amount
collected over the past three fiscal years, as certified by Bannock County. Base taxes typically
account for 90-95% of annual collections and serve as the foundation for budgeting and
forecasting.
New Construction
As new residential and commercial developments are built; their assessed value is added to
the tax roll. This growth -driven revenue helps fund the increased demand for public services in
expanding areas.
Annexed Property
When land is annexed into the City, it becomes part of the tax base. This generates additional
revenue while also extending City services to those areas.
3% Allowable Growth
Under Idaho law (Idaho Code §63-802), the City may increase its property tax revenue by up to
3% annually over the highest amount collected in the previous three years. This provision helps
offset inflation and increased operating costs. The City Council reviews and approves this
increase each year.
In addition to property taxes, the City relies on a variety of other revenue sources to fund
services and infrastructure:
State Sales Tax Revenue Sharing
The State of Idaho collects sales and use taxes and distributes a portion back to cities through
a revenue-sharing program established in Idaho Code §63-3637 and §63-3638.
State Liquor Revenue Sharing
Revenue from state-controlled liquor sales is partially distributed to local governments,
including cities.
REVENUE ASSUMPTIONS
GENERAL FUND
Franchise Fees (Gas, Electric, and Cable)
Utility providers pay fees to the City for the use of public rights-of-way and infrastructure
under franchise agreements.
Personal Property Tax Replacement
The State compensates the City for revenue losses resulting from reductions or limitations
on personal property taxes.
County Road and Bridge Funds
Bannock County shares a portion of property tax revenues designated for road and bridge
maintenance. The amount distributed may vary with growth and changes in taxable value.
These funds are allocated by the State and are primarily derived from fuel taxes, vehicle
registration fees, and other transportation -related charges. They support the maintenance
and improvement of local roads.
The City also operates enterprise funds, which function similarly to private businesses.
These funds are primarily supported by user fees rather than taxes and include services
such as water, sewer, and sanitation. Revenue is generated through monthly service
charges, usage -based fees, and connection or impact fees.
Water and Sewer funds will have a FY27 rate increase of 5% in Water and 3.5% in Sewer
based on rate study data (Appendix C) completed in 2019.
We also anticipate a rate increase to Sanitation services based on the rate study data
Appendix D) that is currently underway.
Forgone refers to the difference between the maximum property tax amount cities are
allowed to levy and what they actually levy, which can be banked and used later (currently
under legislation). For FY27 the City anticipates ..........................
WAGE & BENEFIT
ASSUMPTIONS
The policy of the City of Chubbuck is to maintain fair salary ranges consistent with the
economic constraints of the City and the labor market in which we compete.
The current salary structure approved by the City Council includes an assigned salary grade
level for each job. Salary minimums, market points and maximums are evaluated and
adjusted by Human Resources based on periodic salary surveys. The minimum, market
point and maximum salary may also be adjusted annually for inflation based on the
consumer price index.
Annual pay increases are determined using a market-based system. Employees whose
salaries are below the market point for their position will receive a higher percentage
increase than employees whose salaries are above the market point. The specific amount
of each increase will be recommended by Human Resources based on the employee's
salary in proximity to the market point. Another factor is the amount of the budget
dedicated to salaries as determined by the department head in consultation with Human
Resources and the Mayor, and as approved by the City Council.
Wage expenses are expected to increase 5% to 6% each year, excluding any new positions.
This increase does include adjustments for inflation. The expected increase is higher than
inflation because over 40% of employees have less than 5 years of experience and many
with more experience are new in their positions. These employees start below market level
and are therefore eligible for higher annual pay increases. The City recognizes the cost of
training new employees and works to retain employees. For example, a Police Officer
requires a year of training before they are self-sufficient. The annual salary and benefit cost
just for the trainee is just under $100,000. Given the importance of retaining City
employees, the expected increase in wages also includes a retention and training program
that results in promotions based on certifications, licenses and/or time in the job.
Below are the gross wages over the last four years. The City made the decision to increase
staffing including 6 new Firefighter positions and 6 new Police positions. Added employees
has impacted wage costs for 2024 through 2027.
2022 2023 2024 2025 2026 Est 2027 Est
Gross Wages $6,314,562 $6,610,949 $7,251,755 $7,921,501 $8,634,436 $9,411,535
4.7% 9.7% 9.2% 9.0% 9.0% 9.0%
City ofChubbuck
FY27 Salary Schedule
Effective 9/20/2026
WAGE BENEFIT
I I
y
Market Range
95% to less than 107%
ASSUMPTIONS
High Range
115x and above
20 66.69
Market
Poin t
x1,3i i;c-
NLIYiin.iii
salary
Grade
Range
Minimum
Hiring Range
Less than 89%
Proficiency Range
897 to less than 95%
I I
y
Market Range
95% to less than 107%
Above Market
107/ to less than 1157
High Range
115x and above
20 66.69 70.04 74.68 574,69 578.69 84.12 58-1.13 S9D.47 94.43
19 59.54 62.53 66.58 566.69 570.26 75.11 573.12 580.7380,74 84.31
18 53.16 55.83 59.53 559.54 562,73 567.06 567.07 72.
08151,32
72.09 75.28
17 47.47 49.85 53.16 553.17 55.01 559.88 59.89 564.3664.37 67.22
16 42.38 44.51 47.46 547.47 50.01 53-a6$53,47 57.4657.47 60.01
15 537_&4 39.74 42-38 42-39 44-65 47.73 547.74 S51-31 53-58
14 534,40 36.13 538.52 38-53 40,59 43-39 43-40 546-6446.65 45.71
13 531.27 32.84 535.02 35,03 36,90 39.45 539.46 42.
40123-01
42.41 44.28
1.2 528.43 29.86 31.84 31.85 33.55 35.86 35.87 38.5538.56 40.26
11 525.85 27.14 28.94 28.55 30.50 32.60 32.61 35.0435.05 36.60
10 523.50 24.68 26.31 526.32 27.73 29.64 29.65 31.8631.87 33.27
9 21.36 22,43 23.92 23.43 25.21 26.94 26.95 28.9638.97 30.25
8 19.42 26.39 21.75 21.76 22.91 524.50 24.51 26.3326.34 27.50
7 18.15 19.06 20.32 520.33 21.41 22.89 22.90 24.6124.62 25.70
6 516.96 517.81 18.99 19.00 20.01 21.39 21.40 23-00 24.02
5 515.85 16.65 17.75 17.75 1$.70 24.00 20.01 21.49 D2150 22.45
4 514.81 15.56 16.59 16.69 17.48 1$18.69 18.70 20.0924.10 20.98
3 513.85 14.54 15.50 15.51 516.34 17.46 17.47 18.
77115.41
18.78 19.60
2 12.94 13.59 514.49 14.50 15.27 16.32 16.33 17.5417,55 18.32
1 12.09 12.70 13.54 13.55 14.27 515.25 15.26 16.40] 17.12
am pa -Ratio:
relation to- mV, paint)
85% t 5 9544 100=c 107% 115% 120: -
Page 29 7
WAGE & BENEFIT
ASSUMPTIONS
The policy of the City is to provide eligible employees with a benefits package within the
budgetary limitations approved by the City Council. The City periodically reviews benefit
programs to provide reasonable benefits at a reasonable cost to both employees and the City.
Approved benefits include:
Health Plan - Single plan offered with plan design eligible for a Health Savings Account
Health Savings Account -Annual contribution from the City of $1,500 per eligible employee
paid bi-weekly for time employed. A portion of the City contribution to the HSA may be
contingent upon the employee's participation in a wellness program. Included in the FY27
budget is increasing the City HSA contribution to $1,700 per eligible employee, or one-half
of the individual deductible (whichever is higher).
Tele -medicine
Dental Plan
Vision Plan
Life Insurance
Long Term Disability Plan
Employee Assistance Program
PEPSI Retirement Plans
Overall benefit costs are expected to increase at 8 to 10% per year including the impact of
inflation. This does not include the impact of added staff.
Page 30 7
JLBENEFE&CKAGE
The policy of the City is to provide eligible employees with a benefits package within the
budgetary limitations approved by the City Council. The City periodically reviews benefit
programs to provide reasonable benefits at a reasonable cost to both employees and the City.
Approved benefits include:
Health Plan - Single plan offered with plan design eligible for a Health Savings Account
Health Savings Account -Annual contribution from the City of $1,500 per eligible employee
paid bi-weekly for time employed. A portion of the City contribution to the HSA may be
contingent upon the employee's participation in a wellness program. Included in the FY27
budget is increasing the City HSA contribution to $1,700 per eligible employee, or one-half
of the individual deductible (whichever is higher).
Tele -medicine
Dental Plan
Vision Plan
Life Insurance
Long Term Disability Plan
Employee Assistance Program
PEPSI Retirement Plans
Overall benefit costs are expected to increase at 8 to 10% per year including the impact of
inflation. This does not include the impact of added staff.
Page 30 7
WAGE BENEFIT
L%NklYwu
ASSUMPTIONS
H Police Chief
Jab 4rvrls-FY27
Oty Cif {hu bbuok
ftfertrve DWAIALN
Le+fel Flre INke L%NklYwu Flaantt wrnh
H Police Chief Cite Atterner
11 Fire{hied DeputT Pbl itt MR& -Msjfk Puhlit Wb wk. Oirtttdr wid C,[T Enjrneer
id 61vls,an tommande,r- Captain Treasurer
HR Director
St Division {ommentler - Lieutenant
is 9tatf SeWant PlannlnjrManmga trtr CwL n
15 Pptrplse%vant dpllping official J4Seyk•,rlting Manp[CT
De[eftive Smipmet De•felopMen[ Servitei Mheajef I'Militlei Sehritei MaMjer
615 LAOrdi,kaw -11 Clty f ler% I
Parks antl peva b—Manejer
Pull ie Warks Operations Mhnaler
Nic, Ic w0r25 P.*Cd k87nnu
Streets S Switmmon SupeheiteNEent
W {trr• W al,mwaSar RelintanarKe k4naler
W atcNW este rater Operations Maraq
14 0WHM119n¢rrsf CwkvUw CQrpgr#1 FIOCt MtlnrCngngC M#nggCr 14ggyrrian111
Ravol Corporal 613 coordinmw -1 facl li[les Sen4ces Tedniden 111
CM1trCV%Y,Ammyn,Cfii4M5 SWrm5rW
15 Fire Capta in Pavol CfffioerFins C lass CKInewing Teatnicyhn Ii Aomoumism I
gCnilx frimc$"ni: 1nvw1mobwAfnlmorKe(efl{Cr Uvoina lnSnL" FKi11IlCa$CMi;C5 7CShm[i4n11
I
Selticir 9[i Nle SLene In esWat& vidente O frtef C6A5LIu0Gdn Inlpeew IF
12 Patrol Ofnter Water-Wastewaler Operar WG Tedln itian ll9 Facilitiet Services TerhnlrrenI
Em@WentYCommlrflrtalians Lead Cansrr-ainion InsWw I tam ltdmi11isiesmr and Oepurr Cicp CleF%
Fleet 1.laintenarrre M"hpnic Il Pr[sgram Adm,—trattr- Mayers Office
I
ProffhMs Swi hUr Il
11 Fare briverfOperaSOr Jnrrrim CdnhOl Direcror ryineer,mj Tethmi6wM I Jwc&urrti PbAble Sper.rhlim 11
QMHl A.lnhj"jW rl • flre pine 5ceae dmftsSitaivfErideme Quiw Fdminlscraiwe 5pnal iSSS II
Gime S-ne Inseslljart pf ,d,nonce OH,— Fleet hla,ntrnanoe Mechanic I
EmefteMConm nHa[iwsOffr[er-fifs[{Iass PuWams[ocrdrnator- Parks and k4yearim
orflpC Apmi-F"i;pr 11 , Opi iW Agilh'RY M41nt"n4C W%pFtCr I11-SM14p 1}t
Llhi I itr Mai4tenan5e W [ria`! 11 I
Water New 5erricr Tedlw6daP 111
W ater-W as[evrater Operation Tedrr flan I I
FlMlighrSr II em Cr[C"Cgn,mynKptiq- 0- rer Park; mpintcnvnp;c w9rter Ill A"PwtF pi ilubcs ialistI
Office Admic isuaSOr l- F ire Off,ce Admi,fliitrh%wi-P. :e remit C6&oivlww It U[i lirf Ri hi llj; Specla6s[ 11
Roailw'a4 W Irm a me Worker 111 Waler Aariar SgMc4 Ttd-lclan 11
Sanrtalron Ito.L-lfp orivcri cramr I
5anita[ion Ciri lf-0pefaSif II
Vhllty A%intCnanSC water II
WaleFWhstewa[ef Ope4a[ions Te& I
9 Flrehjhthl Anima l tanhml Office- First{Iass Adn,nistrativ ialititI 11S, I Itp 8111 Ing 3pecr511511
Parka Mai MenhnSr W~ 11 Eater Meter Seroce Technlcianl
permit {cards nator I
R tawny Mhinlenhnoe Worker 11
U.NWIN. bfaA Ip Dr'r 1
3hn1[aU6M1 Orivtr-01,lraRM I
y[I I -W Malrllem rrDr Worker 1
wat—wam—ater Operntlorrs Worker
An Yr1a1 *a1trQ10If Ices parks rMf nU-arKC W9rtir I
Aoherav Me inDmArKe &W Shmilaiidl Work& 1
Fbw Way Ma:Mrnonce Wa#rrI
7 Re[of& swiarin
j
S Parks 8—indsi—ver
FUND POSITION
FUND BALANCE
The City, like other state and local governments, uses fund accounting to ensure and
demonstrate compliance with finance -related legal requirements. The City of Chubbuck's
funds are organized into two categories: governmental funds and proprietary funds.
The City maintains seven individual governmental funds.
Proprietary funds consist of three enterprise funds and one internal service fund. The
enterprise funds account for the City's Water, Wastewater, and Sanitation departments. The
internal service fund is used to account for central garage operations and is allocated
proportionally between governmental and business -type activities.
Fund Balance Classifications:
Committed -This category includes amounts that may be used only for specific purposes
determined by formal action of the City's highest level of decision-making authority. These
commitments can be modified or removed only by the Council through the same formal
action used to establish them.
Assigned -Assigned amounts reflect the City's intent to use resources for specific purposes.
The City Council may designate these funds for particular uses.
Unassigned -This category represents the remaining fund balance in governmental funds
that has not been classified as committed or assigned.
FUND BALANCE
CITY OF CHUBRUCK
COMBINED CASH INVESTMENT
FEBRUARY 28, 2026
COMBIHEID CASH ACCOUNTS
01-1414000 OAS H-CITIZENSCOMMUNITlBAN K 35,210,32-0,46
01.1111100 CASH -KEY BANK 416,223."
01.1111200 CASH-ZIONS BANK 3179
01-11111400 CASH -IDAHO CENTRAL CREDIT UNTO 21546,284,01
a4-1121000 CASH-STATEi_GIP %D09,333,21
01-1461500 MPRESSDEP0,87ACCT 16T,04D,12
TOTAL COMBINED CASH 41,351,183.17
01.1010000 CASH -ALLOCATED TO OTHER FUNDS { 41,351,183.17)
TOTAL UNALLOCATED CASH 00
CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO CITY OF GHUBBUCK 11,41 g,247.22
11 ALLOCATION TO HIGHWAY, STREETS, AND ROADS 788,922.29
12 ALLOCATION TO FIRE CONTROL IMPACT FEE 439,413.78
13 ALLOCATION TO LAW ENFORCEMENT IMPACT FEE 482,968,37
14 ALLOCATION TD PARKS IMPACT FEE 1,302,007.02
20 ALLOCATION TO STREET GUARANTEE FUND 88,855,37
22 ALLOCATION TO JUVENILE REFERRAL FUND 1,327.60
24 ALLOCATION TO COURT FUND 282,122.37
25 ALLOGATIDNTO ROAD CAPITAL PROJECTS FUND 181,853,72
20 ALLOGATIDNTO PARKS GUARANTEE FUND 404,980,64
30 ALLOCATION TO CITY GARAGE 28,750.90)
31 ALLOCATION TO WATER UTILITY 4,283,301.68
32 ALLOCATION TIO SW WASTEWATER 8,831,747,25
33 ALLOCATION TO SN SANITATION 1,822,033.58
34 ALLOCATION TO WN CFFY CONNECTION FEE 1895.993.52
36 ALLOCATION TO SW CITY CONNECTION FEE 4,288,016,59
36 ALLOCATION TO SW POC TREATMENT CAP FEE 19,599.04
41 ALLOCATION TO NWSI SERVICE 2,901,349.21
TOTAL ALLOCATIONS TO OTHER FUNDS 41,351,183.17
ALLOCATION FROM COMBINED CASH FUND - 01.4010000 41,351,193.17)
ZFRC PROOF IF ALLOCATIONS BALANCE .00
OPERATIONAL RESERVES
General Fund Cash Balance $ 7.892,360:00 need to confirm an average numberforthis
current report is $11.419247
General Fund FY26 Budget $ 12,14D,598.DD
Outstanding Obligations $ 750.000.00
MonthlyGFBudget $ 1,O11,716.5D
Threshold Availability
3MonthReserveThreshold $ 3,785,149.5D $ 4,107210.50
6 Month Reserve Threshold $ 6,820,299.00 $ 1,072,061.00
4,598,948
4.107.210.59
7,634,097
5 Month Policy Reserve
Ci AT'] lIC1 nn
5r,1520,299_ud
6MomhiteseNeihreshold •ThresholdA%oiL9bility
Non -Operations Budget Obligations $ 750,000.00
3 Month Policy Reserve
3NmIh Reserve Threshold Threshold A.mllabirlty
53, 785,1,19,50
OPERATIONAL RESERVES
SAMPLE POLICY
City of Chubbuck - Financial Reserve Policy
Purpose
The purpose of the City of Chubbuck's Financial Reserve Policy is to ensure the City remains a financially
stable organization by maintaining appropriate reserve levels. Adequate reserves allow the City to
effectively plan for both anticipated and unanticipated needs, including cash -funded projects, economic
downturns, revenue reductions resulting from actions of outside agencies, and unexpected emergencies
such as natural disasters, catastrophic events, or significant legal liabilities.
In concert with the City's other financial policies, this Financial Reserve Policy guides the prudent use of
City resources, supports service continuity, and provides a framework for responding to future financial
uncertainty in a fiscally responsible manner.
Policy Overview
This policy documents the City of Chubbuck's approach to establishing and maintaining reserve target
levels across City funds based on operational risk, revenue volatility, and long-term sustainability. Reserves
are measured using budgetary fund balance, which represents accumulated resources from prior years
available for future use. Although budgetary fund balance differs from GAAP fund balance, it is subject to
the same legal and policy spending constraints.
Under GASB Statement No. 54, fund balance is classified as non -spendable, restricted, committed,
assigned, or unassigned. The committed, assigned, and unassigned categories are considered Unrestricted
Fund Balance and are subject to this policy.
Reserves may be designated as appropriated or unappropriated, depending on whether the City intends
for the reserve to be available for expenditure during the current fiscal year.
General Fund Reserve Policy
The General Fund is the City of Chubbuck's primary operating fund and finances core municipal services
including public safety, public works, parks, and administrative functions. Due to its reliance on
economically sensitive revenue sources and its role as the primary emergency response fund, the General
Fund carries the highest level of operational risk.
Total General Fund Reserve Target
The City of Chubbuck shall maintain total unrestricted General Fund reserves equal to 25% of annual
General Fund operating revenues (approximately three months of operations).
OPERATIONAL RESERVES
SAMPLE POLICY CONT.
This target exceeds the Government Finance Officers Association (GFOA) minimum recommendation of
months while remaining appropriate for a mid-sized municipality with moderate revenue volatility.
Association of Idaho Cities recommends 3 to 6 months reserves.
If total General Fund reserves fall below the minimum target of 25%, the City will develop and implement a
plan to restore reserve levels within a period not to exceed three fiscal years.
General Fund Contingencies and Reserves
The Unrestricted Budgetary General Fund Balance may include the following reserve components:
General Fund Contingency (Emergency Reserve)
Appropriated / Unassigned
Maintained at a target of 15% of annual General Fund operating revenues.
Intended uses include emergency events, unforeseen one-time expenditures, and authorized interfund
transfers.
Use of this reserve requires City Council approval unless otherwise delegated in the adopted budget.
City Council Contingency
Appropriated / Unassigned
Established annually at 2.0% of General Fund operating expenditures.
Intended for City Council initiatives, mid -year budget adjustments, and community priorities identified
during the fiscal year.
Budget Stabilization Reserve
Appropriated / Unassigned
Maintained at 8% of annual General Fund operating revenues.
Intended to offset temporary operating deficits caused by economic downturns, state revenue
reductions, or other significant external impacts.
Capital and Economic Development Reserves - FUTURE
Maybe established to fund capital improvements, infrastructure maintenance, economic development
initiatives, and redevelopment projects.
These reserves help reduce reliance on debt and manage long-term cost impacts to taxpayers and
ratepayers.
Personnel and Operating Reserves - FUTURE
Maybe created to address short-term personnel and operating costs that are reasonably estimable but
subject to economic variability.
OPERATIONAL RESERVES
SAMPLE POLICY CONT.
Other Fund Reserve Policies
Certain City funds require reserves due to their self-supporting nature, exposure to revenue volatility, need
for fee stability, or responsibility to safeguard public health, safety, and welfare.
Reserves should be used only after all other available budgetary resources have been evaluated. If a fund's
reserves fall below the minimum target, the City shall implement a restoration plan within one fiscal year,
not to exceed three fiscal years.
Enterprise Fund Reserve Targets - FUTURE
Water Enterprise Fund
Maintained at 25% of annual operating revenues.
Additional reserves maybe established for capital planning/ system expansion needs.
Wastewater Enterprise Fund
Maintained at 25% of annual operating revenues.
Additional reserves maybe established for capital planning/ system expansion needs.
Solid Waste (Sanitation) Enterprise Fund
Maintained at 25% of annual operating revenues.
Additional reserves maybe established for capital planning/ equipment replacement needs.
Street/ Highway Fund
Funds used for street maintenance and construction shall maintain a minimum reserve equal to 10% of
annual operating revenues in order to manage seasonal expense fluctuations and unanticipated
maintenance needs.
Self -Insurance Funds ????
Self-insurance reserves shall be maintained at levels sufficient to cover the City's potential liability
exposures. Qualified actuarial firms shall be retained annually to recommend appropriate reserve funding
levels for:
Insured and uninsured liability
Workers' compensation
Employee health and related benefit funds
Annual contributions shall be reviewed and incorporated into the budget process.
OPERATIONAL RESERVES
SAMPLE POLICY CONT.
Replacement Funds
Vehicle Replacement Fund - FUTURE
Maintained at 10% of the total City fleet replacement value.
A fleet replacement plan shall be reviewed annually to support systematic and cost-effective vehicle
replacement.
Technology Replacement Fund - FUTURE
Maintained at 10% of the total technology asset replacement value.
Supports lifecycle replacement, system reliability, and cybersecurity readiness.
Policy Review
This Reserve Policy shall be reviewed annually by City staff and the City Council and updated as necessary
to reflect changes in financial conditions, operational risks, or best practices.
DEBT SUMMARY
DEBT SUMMARY
The City's long-term debt is divided between obligations repaid from governmental activities
and those repaid from business -type activities.
Governmental Activities
On April 14, 2022, the City issued a $1,000,000 debt obligation to finance the purchase of a fire
aerial ladder truck. The note carries an interest rate of 3.03%, with annual payments of $117,410
beginning April 14, 2023. The debt matures on April 14, 2032.
Business -type Activities
In 2006, the City refinanced a construction line of credit with a note payable to the
Department of Environmental Quality (DEQ). This note has an interest rate of 3.25% and
requires semiannual payments of $12,332 over 20 years.
The City has also been authorized to borrow $17,569,518 from the DEQ under four separate
loans. These loans carry a 0% interest rate and are repayable in semiannual installments over
20 years:
Loan closed April 22,2010: semiannual payments of $5,499; matures November 1, 2030
Loan closed January 31, 2011: semiannual payments of $3,266; matures April 27, 2035
Loan closed April 9, 2013: semiannual payments of $212,757; matures May 17, 2033
Loan closed March 5, 2015: semiannual payments of $204,750; matures April 27, 2035
On August 23, 2023, the City received an additional DEQ loan of $9,222,747 at an interest rate of
2.75%. The loan is to be repaid in equal semiannual installments of $301,377 over 20 years.
Proceeds are being used to design and construct a well in Copperfield Landing, expand water
distribution lines, and construct the Hiline booster station.
The Water Revenue Bonds, Series 2011, were issued on September 28, 2011, in the amount of
1,930,000, with a premium of $110,330. The bonds carry interest rates ranging from 2.0% to
4.75% and mature on September 1, 2026.
Notes Payable
On June 4, 2008, the City issued a $1,375,000 note to finance sanitation equipment. The note
was originally issued at 5.25% and refinanced in 2009 at 3.5%. Monthly payments are $9,321,
with a maturity date of June 1, 2027.
DEBT SUMMARY
Due To/Due From
On October 1, 2017, the Sewer Enterprise Fund loaned $4,000,000 to the Highway, Streets, and
Roads Fund to finance the Siphon Road Interchange project. The loan carries an interest rate of
0.10% and requires annual payments of $135,409.98 over 30 years. Payments began on October 1,
2018, and will continue annually each October 1 through October 1, 2047.
lJBLIGATIlJd
Fund Purpose Ori ginal Obligation Interest Rate Anrival.Payment Balance Maturity Date
10 Ladder Truck 1,000.000.00 3.03% 117,410.00 730,672.00 411412032
RefinanceWaterTank Rehab 7 3.25% 24.654.00 12.012.00 20267
32 NWSI 0.00% 10.988.00 S 60,593.00 11x113030
32 NWSI 0.00% 409,500.00 S 3,890.254.00 412712035
32 NWSI 0.00% 425.514.00 i 3,404.114.00 511712033
2 NWSI 0.00% 6,533.00 S 63,049.00 4127}3035
31 Water 9,222.147.00 2.7595 602.754.00 8,486.903.00 513312043
31 Water Bond 1.930.000.00 4.75% 167.356.00 91112026
33 Sanitation 1.375,000.00 3.50% 111,852.00 S 198,793.00 61112037
11 Streets 400.000.00 0.10% 135,409,98 3,077.366.00 101112047
The City also has debt in the form of COP's (Certificates of Participation) that were used as a
funding mechanism for the new City Hall, Police Station remodel, and Animal Control facility.
Certificates of Participation are a type of municipal financing where investors purchase a share
in lease revenues from a public project rather than a bond secured by taxes. COP's act as a
flexible, tax-exempt alternative to traditional bonds, allowing municipalities to fund projects
without bond referendums.
Certificates of Participation (COP's) are generally not considered long-term debt because they
are structured as lease -purchase agreements requiring annual appropriation rather than
binding multi-year general obligation debt.
GROWTH TOOLS
GROWTH TOOLS
Since the inception of parks impact fees, the city has collected a total of
1,533,583. Total expenditures in the amount of $315,815 have been used leaving
a fund balance of $1,217,768.
1,400,DOo
1,204, D40
1,000, D00
800,D00
600,D40
400,D00
20 D, D40
Fund Balance
1,217,768
tl ,':F77AQ
2024 2021 2022 2023 2024 2025 2026YTD
Impact fee collections have varied significantly by year, with
2023 being the highest collections.
60D,000
500,000
400,000
300,000
200,000
100,000
Fee Collected
5
321,199
220,587 $
201,126 $206,666
MUM
2020 2021 2022 2023 2024 2025 2026 YTD
GROWTH TOOLS
mmJVARICS EXPlijauRE
To date, Park impact fees have been used to fund the impact fee update study,
playgorund improvements in Long and Bilyeau Parks and public improvements
adjacent to city hall.
Expenditures
180,000 $167,281
160,000
144,000
120,000 8107,634
100,000
80,000
60,000 $40'50,0
44,000
20,000 $- $00 $-
2020 2021 2022 2023 2024 2025 2026YTD
Collected fees are required to be spent within 8 years of the collection date.
This chart indicates the required schedule for project expenditures.
Required Expenditure
400,000
350,000
300,000
250,000 $220,187
200,000
W0,000
100,000
WAN $
400
AA
2028 2029
321,199
2030 2031
166,166
80.020
33.845
2032 2033 2034
GROWTH TOOLS
Since the inception of Fire / EMS impact fees, the city has collected a total of
505,098. Total expenditures in the amount of $71,450 have been used leaving a
fund balance of $433,558.
5C0,000
450,000
40,000
350,000
300,000
250,000
200,000
550,000
7.00,000
3`
50,000
Fund Ba la ne
433,558
2020 2021 2022 2023 2024 2025 2026YTD
Impact fee collections have varied significantly by year, with
2023 being the highest collections.
Fee Collected
14D,000
12D,000
10D,000
50,00 0
60,000 $
52,467 $51,034
05.067
4D,000
20,000
2020 2021 2022
127
91,871
79,744
66.995
2023 2024 2025 2026 YTD
GROWTH TOOLS
EXPENDITURES-VRE
To date, Fire / EMS impact fees have been used to fund the impact fee
update study
Expenditures
70,000
60,000
50,000
40,000
30,000
20,000
10,000 $
5,000
0
2'20 2021 2022 2023 2024 2025 2026YTD
Collected fees are required to be spent within 8 years of the collection date.
This chart indicates the required schedule for project expenditures.
Required Expenditure
100,000 $91.871
90,000
80,000 573,74
70,000 62,380 $
66,9%
60,000 $52,467 $51,034
50,000
5,067
40,000
30,000
20,000
10,000
2028 2029 2030 2031 2032 2033 2034
GROWTH TOOLS
Since the inception of Police impact fees, the city has collected a total of
484,825. Total expenditures in the amount of $6,000 have been used leaving a
fund balance of $478,825.
804, 640
500,040
400,040
300,000
200,00
100,D40 $
3f
Fund Balance
478,825
202D 2021 2022 2623 2024 2025 2026YTD
Impact fee collections have varied significantly by year, with
2023 being the highest collections.
160,000
14D,000
12D,000
10D'000
8D'000
60,000
40,000
20,000
Fee Collected
44,117 $
38,416
30,880
2020 2021 2022
66,511 $
2,685
82,868
2023 2024 2025 2026 YTD
GROWTH TOOLS
To date, Police impact fees have been used to fund the impact fee update
study
Expenditures
K EA
Collected fees are required to be spent within 8 years of the collection date.
This chart indicates the required schedule for project expenditures.
160,000
140,000
120,000
100,000
eo,000
60,000
40,000
20,000
Required Expenditure
44,117 $
88.446
o,asa
2028 2029 2030
149,318
66,511 $66.685
2031 2032 2033
82,s68
2034
0
2020 2021 2022 2023 2024 2025 2026 YTD
Collected fees are required to be spent within 8 years of the collection date.
This chart indicates the required schedule for project expenditures.
160,000
140,000
120,000
100,000
eo,000
60,000
40,000
20,000
Required Expenditure
44,117 $
88.446
o,asa
2028 2029 2030
149,318
66,511 $66.685
2031 2032 2033
82,s68
2034
GROWTH TOOLS
As of September 2023, the City holds approximately $3.5 million in money market
funds and U.S. government bonds, $2.4 million in Certificates of Deposit (CDs), and an
additional $3.0 million in the State Local Government Investment Pool (LGIP).
The City remains committed to sustainable financial planning. Use of reserves will be
regularly evaluated to avoid supporting ongoing structural imbalances and to ensure
that operating costs remain aligned with recurring revenues over time. The City will
continue to manage public funds prudently by prioritizing capital preservation,
liquidity, and long-term financial stability, while allowing for the strategic investment
of surplus reserves under clearly defined conditions.
GROWTH TOOLS
The City adopts a fee resolution, (Appendix A) to establish and periodically update
user fees to ensure that costs of municipal services, programs, permits, and licenses
are accurately recovered. The City annually evaluates and adjusts user fees to reflect
current operational and capital costs, while also considering strategic increases,
where appropriate, to offset growing demand on property tax revenues and reduce
reliance on property taxes as the primary funding source. This process promotes fiscal
responsibility, aligns fees with current operational costs, and ensures equitable
distribution of costs among those who directly benefit from these services.
ADD SUMMARY OF REVENUE GENERATED BY "FEES" FDR EACH DEPARTMENT
ADD ACTUAL FEE SCHEDULE TO APPENDIX
EMPLOYEE BENEFITS
EMPLOYEE BENEFIT
OUTLOOK
The City provides a competitive benefit package as defined in the Wage & Benefit section of this
budget book. The health care plan is the largest portion of the cost of City benefits and is the
driver of cost increases above the Consumer Price Index (CPI).
The City sponsors a self-funded health care plan for qualifying employees. Operating a self-
funded plan removes the cost of insurer profit built into fully insured plans. A self-funded plan
also allows the City to take advantage of low costs in years when claims are low. Conversely, the
City pays more in years when claims are high. The self-funded plan has a stop -loss of $50,000 per
individual claim and a total aggregate claims limit ($1,398,485 as of 09/30/2025). Claims costs in
excess of these amounts are paid by the stop -loss provider.
BENEFJfk:2JECTIONS
AA1kM
Overall, benefit costs are expected to increase at 8 to 10% per year including the impact of
inflation. This does not include increases for added staff. Benefits, other than health care, are
projected to increase at or close to the CPI each year. However, the cost of the health plan has
increased substantially more than 8% to 10% each of the last four years. The larger increase for the
health plan is driven primarily by the cost of claims, and to a lesser degree by increases due to
added staff.
FY22 FY23 FY24 FY25 FY26 Est FY27 Est
Health Plan $1,300,742 $1,388,144 $1,630,966 $1,813,275 $2,113,982 $2,431,079
7.9% 6.7% 17.5% 11.2% 16.6% 15%
53,
FUTURE CHALLENGES &
OPPORTUNITIES
FUTURE CHALLENGES
The 3% budget growth limitation typically mirrors the rate of inflation, indicating
the city cost to provide core services increases 3% annually.
As previously stated in the trend section, wage growth over the past 4 years has
averaged 9%. This is attributed partly to addition of new positions. It is estimated
that wage growth without adding positions averages 5% annually. The current
trend of budget increases including wages and benefits is unsustainable without
influx of additional revenue, likely in the form of new construction and outside
funding partnerships (grants).
HB0842 proposed in the 2026 legislative session impacts the city's ability to
budget property taxes in the following ways: (currently not passed)
1 - Increases the cap on overall property tax growth for cities under 30,000
people, from 8% to 15%.
2 - Increases the amount of foregone property tax revenue that can be added
to the ongoing property tax budget to 2%, replacing the current 1% limit.
3 -New construction and annexations are added to property tax budgets
based on the prior year's levy rate.
4 - Prohibits the accumulation of additional foregone property tax balances in
the future.
5 - Provides that city and county voters may utilize the existing local initiative
process to reduce property tax budgets, using the same threshold for passage
that the law currently provides for voters to increase property taxes.
Page 55
FUTURE CHALLENGES
In 2023 Idaho legislature passed HB292 providing direct property tax relief to
Idaho residents. The bill is designed to transfer state funds to local
jurisdictions thereby reducing the amount of property tax collected to meet
budget demands. This relief is only scheduled through FY27. (assumed
values .... need to confirm actuals)
S12.OPD.000.09
F
S10.4PP.P4P,99 c
961000,000,00
96,000,000.00
4,000,000.00
2A00,000.00
3
FM FM FY24
State Pro pe rty Tax Re d uct1 c
o Qu iii
O] r• A 64
FY2 ii•3•aJFY25FY26
SSale Funded Portion
Local Furled
FY281+3%1 FY2y l+sal
Property tax growth and new construction valuations inside the 4 urban renewal
areas will not contribute to city general fund revenue. 50% of new building in
2025 occurred inside a URA.
By design, any tax growth within the district is allocated to Chubbuck
Development Authority for developer reimbursement or corridor enhancement.
Impacts to general fund operations, specifically public safety, must be considered
during future plan implementation.
Page 56
FUTURE OPPORTUNITY
Infill development refers to building new homes, businesses, or mixed-use
projects on vacant or underused land within existing city limits, rather than
expanding outward into undeveloped areas. Benefits of infill include:
Increases property tax revenue by turning vacant or underused land into
higher -value residential or commercial properties.
Reduces infrastructure costs by using existing roads, utilities, and public
services rather than extending them outward.
Boosts sales tax and business revenue by supporting local retail, services,
and mixed-use development.
Improves efficiency of city spending by generating more revenue per acre
compared to low-density growth.
Supports housing availability for local workers, helping maintain a stable
tax base and local economy.
Revitalizes older areas, increasing nearby property values and reducing
vacant or blighted properties.
Promotes long-term fiscal sustainability by increasing revenue faster than
service and maintenance costs
Land Utilization Totals
Dove lnped:68.66%
UnderuNllzed;,17.87°% . •,
Vacant: 15,68% , W.
LN
f
r , I ,
r I f
I ,
d WR
r
I-1 ' I---------------,----------------J
Land Utilization
5tt,6y Area
f - 1 Developed Paea
Underutilized Area
VacantArea
6 025 0 5 t Arles
Racent Llndevelop
FUTURE OPPORTUNITY
Proposed Grant Writing Staff Position
Why this is needed:
o Chubbuck's growth is increasing demand for infrastructure, public services,
and community amenities, while local funding sources remain limited. Grants
offer a way to fund priority projects without increasing the tax burden.
Current challenge:
o Grant work is currently handled alongside other staff duties. This limits the
City's ability to consistently pursue competitive funding opportunities and
manage compliance requirements.
What this position does:
o A dedicated grant professional would identify funding opportunities, write
competitive applications, manage deadlines, and ensure grant reporting and
compliance.
Dual Pole/ Cost efficiency:
o This position can function as a dual role within the Planning Department and
potentially other departments, maximizing value and avoiding duplication of
staff resources.
Return on investment:
o Even a small number of successful grants can exceed the cost of the position
and fund projects that might otherwise be delayed or unfunded.
Strategic alignment:
o Grant pursuits would be tied directly to Council priorities, capital improvement
plans, and economic development goals.
Taxpayer benefit:
o Securing external funding reduces reliance on the general fund and property
taxes while delivering tangible improvements to the community.
Bottom line:
o This position is a fiscally responsible investment that strengthens the City's
capacity to deliver projects, pursue economic development, and plan for
sustainable growth.
DEPARTMENT DETAIL
t I i k 1: 1-1 '-1 P -
MAYOR & COUNCIL
4 a
CDRE SERVICES
Core Duties of the Mayor
Executive Leadership: Serving as the top executive official, implementing
ordinances, and overseeing Administration, Police, Fire, and Public Works
Departments
Administration Management: Hiring, firing, and supervising department heads.
Budgeting: Preparing and presenting the annual budget for council approval.
Representation & Leadership: Acting as the official representative of the city in
meetings, at events, and with the public.
Legislation Management: Presiding over council meetings, casting tie -breaking
votes, and exercising veto power.
Core Duties of the City Council
Legislative Authority: Developing, debating, and adopting local laws
ordinances) and policies.
Budget Approval: Reviewing and approving the annual operating budget, taxes,
and expenditures.
Policy Direction: Setting strategic goals for the community.
Oversight: Providing consent for mayoral appointments and overseeing, but not
managing, city operations.
FISCAL YEAR OBJECTIVES
Adopt an Operational Reserve Policy
Maintain fiscal stability despite anticipated decrease in revenue
Protect essential services & staff
Enhance transparency & strengthen public trust
Support community -facing programs
Ensure equitable cost allocation across departments
Improve citywide communication and engagement
Operate efficiently while still pursuing strategic improvements
BUDGET HIGHLIGHTS
CHUBBUCK
VISIDN AND MISSION
The City of Chubbuck, under Mayor Rodney Burch (elected Jan 2026), focuses on
a mission of transparent, accountable government with a vision of united
community progress, balancing rapid growth with a small-town, family -friendly
feel. Key priorities include proactive infrastructure planning, economic
development, and fostering collaboration with the council and community.
Vision and Core Pillars:
Unity and Collaboration: Establishing a common vision between the mayor's
office, city council, land use commission, and local businesses.
Accountability and Transparency: Implementing efficient, responsive
governance and restoring the City's strategic plan.
Smart, Balanced Growth: Managing infrastructure projects (water, sewer,
roads), promoting public safety, and preserving Chubbuck's quality of life.
Community Engagement: Actively listening to residents, improving
communication, and encouraging public participation.
MAIDR GDALS
Mayor and Council Strategic Focus:
Public Safety and Amenities: Enhancing services to keep
neighborhoods safe and expanding recreational opportunities (e.g.,
parks and trails).
Development and Economy: Supporting local business and ensuring
developments are high-quality, contributing to the "small town"
charm.
Long -Term Planning: Utilizing a five-year Strategic Plan and
Comprehensive Plan to guide decisions for future generations.
Under the current leadership, the council and mayor work toward
maintaining a strong local economy, safe, thriving neighborhoods,
and a healthy community.
FISCAL YEAR _QUTCQMES
Page 60
O RG CHART
MAYORS OFFICE
ADMIN
FIRE/EMS
MUNICIPAL
SERVICES
POLICE
PUBLIC
WORKS
ADMINISTRATION
CARE SERVICES
Administrative Departments include:
Legislative (City Council)
Executive (Mayor)
Clerk
Finance
Legal
IT
Human Resources
Facility Maintenance
MAJQR GDALS
1. Stabilize Operating Costs Amid Revenue Declines
Revenue is projected to decrease by $174,319 (-17%) in FY27. The budget responds
with reductions across nearly all divisions, indicating an emphasis on maintaining
essential services while absorbing a significant revenue contraction.
2. Maintain Legal, Governance, and Public Interface Functions
Goal of strengthening transparency, compliance and civic responsiveness. With
steady or increased investments in:
Legal services
Public information
Committees and community engagement
3. Continue Cross -Department Cost Sharing & Alignment in efforts to centralize
overhead and improve inderdepartmental equity.
FISCAL YEAR aBJECTIVES
Objective 1: Manage Revenue Contraction Responsibly
Objective 2: Maintain Continuity of Core Administrative, Legal, and
Governance Functions
Objective 3: Continue Technology Modernization
Objective 4: Strengthen Public Engagement
Objective 5: Enhance Cost Transparency & Cross -Department Equity
VISI -ON AND MISSION
The Administration Departments are committed to providing transparent, efficient, and
community -centered administrative services that strengthen public trust and support every
aspect of city operations. Our vision is to lead with integrity, modernize our systems, invest
wisely in our people, and foster a responsive government that delivers long-term value and
meaningful engagement for every resident.
BUDGET HIGHLIGHTS
1. Revenue Decline as Primary Driver
FY26Revenue: $1,025,587
FY27 Revenue: $851,268
Change: -$174,319 (-17%)
This is the most significant financial shift for FY27 and shapes the entire spending structure.
2. Total Expenditures Reduced to Match Revenue
FY26 Expenses: $1,160,987
FY27 Planned: $966,118
Change: -$194,869 (-16.8%)
This reduction nearly mirrors the revenue drop, maintaining fiscal balance.
3. Personnel Requests Focus on Public Engagement and Legal Capacity
Community Event Coordinator / PIO
Additional Legal support
4. No New Capital Equipment or Project Requests
Both the Capital Equipment and Capital Projects worksheets show zero requested
investments across FY27—FY31.
This indicates a hold -steady posture given revenue constraints.
FISCAL YEAR _aUTCQMES
Sustain balanced government operations despite decline in revenue growth
Preserve staffing and essential services
Maintain legal, financial, and administrative stability
Continue technology modernization at a maintenance level
Strengthen public engagement and transparency
Operate more efficiently through reduced discretionary spending
Defer capital spending in favor of core operational continuity
CHUBBUCK Page 62
OPG CHART
Aui\/IINISTRAJ ION
ADMIN
BUDGET SUMMARY
z
d
ADMINISTRATION
Budget Request Summary
FY26 Final Budget FY27 Proposed Budget Change Change
ESTIMATED Revenue 51,625,587.06 5988,435.60 534,152.00
Wages & Benefits 5263,336.00 5270,635.00 57,189,00 2.73%
Administration 897,531.00 5715,1309.06 5181,731.010 20.25%
6tM S& itt S13-061 06 0-00
Total Planned Expenses 51,169,987,00 5936,e 35.0 617A,552-00 13.43?6
BUDGET HIGHLIGHTS
Aim to stabilize operating casts amid
expected revenue decline.
Realigned line -item expenses to appropriate
departments, remove duplicate expenses.
Personnel request for Grant1Pl01Community
Coordinator position.
Page 64
GQRE SERVICES
The core services of center around providing fire suppression and emergency medical
care. The Chubbuck Fire Department conducts rescue operations and responds to
hazardous material spills and leaks. As part of the department services, they conduct fire
safety inspections and enforce fire codes.
MAJDR GDALS
1. Enhance Emergency Response Capabilities
Reduce response times for fire, EMS, and rescue incidents.
Improve deployment strategies to ensure optimal coverage.
2. Strengthen Firefighter Training & Professional Development
Maintain ongoing skills training in fire suppression, EMS, technical rescue, and
hazardous materials.
Support career development through certifications and leadership programs.
3. Improve Community Risk Reduction
Expand fire prevention inspections and code enforcement activities.
Conduct targeted risk assessments for high -hazard locations (schools, hospitals,
industrial sites).
4. Expand Public Education & Community Engagement
Increase public fire safety programs for schools, homeowners, and businesses.
Promote smoke alarm installation, home evacuation planning, and CPR education.
5. Maintain & Modernize Equipment and Facilities
Ensure apparatus, tools, and protective gear are modern, safe, and fully functional.
Upgrade fire stations to support health, safety, and operational readiness.
6. Enhance Health, Wellness & Safety for Firefighters
Implement physical fitness, mental wellness, and cancer -prevention initiatives.
Strengthen safety policies and incident review practices.
7. Strengthen Disaster Preparedness & Multi -Agency Coordination
Improve readiness for natural disasters, mass -casualty incidents, and hazardous
materials events.
Build stronger partnerships with law enforcement, EMS, public works, and
emergency management.
8. Improve Data -Driven Decision Making
Use incident data and analytics to guide staffing, deployment, and resource
allocation.
Track performance indicators such as response times, training hours, and
prevention outcomes.
9. Enhance Organizational Culture & Leadership
Foster teamwork, accountability, and professionalism.
VISIQN AND MISSIDN
We are dedicated to preserving life, property, and the environment. It is our goal to
be trained to the highest level of current technology and provide service to our
community. We are committed to the principles of Respect, Accountability,
Brotherhood and service. We appreciate and recognize the value of each other. We
stand united.
FISCAL YEAR QBJECTIVES
Battalion Cheif Model
Promotions
Wildland Program
Automatic Aid - Pocatello
Advanced Training
BUDGET HIGHLIGHTS
1. Battalion Chief Model
Focuses on strengthening leadership structure by establishing or refining the Battalion
Chief role to enhance supervision, incident command, and operational coordination across
shifts and stations.
2. Promotions
Supports career development and internal advancement, ensuring that qualified personnel
move into leadership or specialized positions to maintain organizational effectiveness and
morale.
3. Wildland Program
Enhances the department's ability to respond to wildland and wildland-urban interface
fires by improving training, equipment, and deployment strategies for these incidents.
Including generating revenue for the future.
4. Automatic Aid — Pocatello
Improves regional emergency response by strengthening coordinated operations, resource
sharing, and joint response protocols with the City of Pocatello.
5. Advanced Training
Expands and elevates firefighter competencies through specialized, high-level training in
areas such as technical rescue, hazardous materials, leadership development, and emerging
technologies.
FISCAL YEAR QUTCQMES
Promote diversity, equity, inclusion, and strong internal communication. 1. Battalion Chief Model
10. Increase Financial Sustainability
62.Promotions
Secure grants, manage budgets effectively, and ensure responsible resWildland Program
planning
Automatic Aid -Pocatello
Prioritize investments that improve public safety and operational efficienAdvanced Training
Page 65
OPG CHART
DEPARTMENT
h0
FIRE CHIEF
aAPTAI NS
OFFICE
JISTRATOR
FIRE
HTERS
BUDGET SUMMARY
W
W
w
c
IRE/EMS
Budget Request Summary
FY26 Final Budget FY27 Proposed Budget 5 Change Change
E5TIMATEDRevenpe 4.49 53,39S,17E H 53,39$,176.55
Wages & Bentlit3 2,725,15&00 3,011,07&55 285,920.55 10.49%
Administradon 5124,192.00 597,200-00 26,942.64 21-7396
Operational Expenses 5115,549.68 177)045.0D 61,495.32 53.22%
Debt Service S117r410.00 5117,MOD 90.00 GALS%
TwaI Planned Expenses 53,143,803.40 3,398,176.55 5254,373.55 8.49w
Expenses Emceeding Revenue SOLO
Page 67
CARE SERVICES VISION AND MISSIDN
The Chubbuck Police Department's primary function and responsibilities are to
safeguard freedom, to preserve life and property, to protect the constitutional rights
of community members and maintain respect for the rule of law by proper
enforcement thereof.
Patrol Division (uniformed law enforcement officers)
Criminal Investigation Division (detectives)
Support Services Division (civilian staff)
Community dedicated:
Communications Center (dispatch)
Evidence Technicians
Animal Control Department
Ordinance Department
Records Department
MAJ_QR GDALS
Maintain a proper police department staff to population threshold (people for
people)
Keep our employees competitive (wages & benefits)
Keep employees in a state of constant readiness
Officer Wellness (physical & mental)
Upholding state & federal training requirements (reduce liability)
Stay up-to-date on technological advancements within the industry (stay
engaged)
BUDGET HIGHLIGHTS
Officer Wellness Funding
Continued Mindbase funding (wellness platform)
On -duty workout overtime funding
Addition of a Deputy Chief position (with the rank of Major)
The demands for executive law enforcement officers are huge and growing...
Constantly changing state & federal driven policies, ensuring compliance with
a vast amount of officer training requirements, statistical analysis, community
relations, budgeting, staffing, correct placement of employees, creating and
maintaining a positive culture, etc.
Power DMS Platform Funding
Power DMS (field training officer & evaluation tracking software)
Power Ready (use of force tracking software)
Safe Room Remodel Project Funding
Future office requirement for a potential Attorney General funded Chubbuck
Police Detective (Crimes Against Children Criminal Investigator)
The mission of the Chubbuck Police Department is to consistently contribute to our
community's reputation as a safe place to live, work, play, learn and visit.
It is the vision of the Chubbuck Police Department to deliver exceptional police service; to
work collaboratively with our community and our employees as a unified team in order to
achieve the highest level of safety and trust; and to value, support, and invest in our
employees.
FISCAL YEAR aBJECTIVES
Proactively support the mental and physical wellness of our employees
If we don't take care of our people (first responders), they can't take care of our people
community members)
Continue to safeguard freedom, to preserve life and property, to protect the constitutional
rights of community members and maintain respect for the rule of law by proper
enforcement thereof.
Law Enforcement Primary Function & Responsibilities
Continue to contribute to our community's reputation as a safe place to live, work, play,
learn and visit (this is not a one -and -done task)
Department Mission
FISCAL YEAR QUTCQMES
1. Officer Wellness Funding
2. If we do not take care of our people, they cannot take care of our people.
3. Addition of a Deputy Chief position
4. Will support the Chief of Police by giving him much needed time to better focus on police
department policy, budgeting concerns, culture of the department, department statistics,
building community relations, etc.
5. This addition will allow the Chief of Police to better look to the future of our organization,
instead of constantly being driven by prioritizing daily, but necessary, tasks that could be
handled by a Deputy Chief.
6. Power DMS Platform Funding
7. Provides better tracking of our officer's performance and use of force involvement.
8. This information will help our department better train and prepare our officers in the field.
9. Safe Room Remodel Project Funding
10. The AG's Office has expressed interest, depending on their available future funding, in
funding a Crimes Against Children Criminal Investigator for the Chubbuck Police
Department.
11. One of the requirements is that the investigator must have their own lockable office, due to
the nature of the position and the material they must view (video, pictures, etc.).
All four of these requests will improve the services that our police department provides to our
community members (healthy officers + resources = better community service). Page 68
OPG CHART
m
POLICE
CHIEF
DIVISION
STIGATIONS
DIVISION
PATROL
DIVISION
BUDGET SUMMARY
LAW ENFORCEMENT
Expenses Exceeding Revenue I SO -00 I 59.00 I -55,948,821-00
Page 70
Budget Request Summary
FY25 Final 8tK19et FY27 Proposed Budget Change 56 Change
ESTIMATED Revenue 50.00 5,523,355.88 6,524,355.88 DIV/D!
Mages & Benefits 54,751,517.00 55.236,026.97 5484,509.97 10.20A'.
Administration 5436.654.00 5377.871.91 557.788,04 13,2696
Operational Expenses 5761,544,00 5602.792.0 358,$52,40 24.85%
EAdditional
cu
Services 0.00
Debz Service 59.00 307,895.90 5307,855.00j_
G
LU Budget HighlightsTotal #fanned EK"nses 55.948.821.00 56524,355.88 5575,534.88 9.6755
M
J
Expenses Exceeding Revenue I SO -00 I 59.00 I -55,948,821-00
Page 70
PUBLIC WORI<S
CDRE SERVICES
The Chubbuck Public Works Department is composed of several divisions that
collectively deliver essential public services, manage city infrastructure, support long-term
growth, and administer development activities. These divisions include Planning and
Development (including Building), Parks and Recreation, Streets and Sanitation, Water
and Wastewater, Utility Billing, Fleet Maintenance, and Engineering and GIS.
Develop and implement long-range planning documents, including the
Comprehensive Plan.
Review building, zoning, annexation, and development applications for compliance
with applicable codes and plans._
Issue and manage building and construction permits.
Conduct inspections to verify that construction meets approved specifications.
Manage and maintain parks, recreation facilities, and other city -owned properties,
including park planning and impact fee administration.
Oversee the city's youth baseball, softball, and T -ball programs.
Maintain the street network, including sweeping, pavement repair, snow removal,
stormwater system upkeep, traffic control devices, and pathways.
Coordinate regionally to support an effective valley -wide transportation network.
Provide reliable household waste services and an optional recycling program.
Maintain the drinking water distribution system, wastewater collection system, and
secondary irrigation service areas.
Conduct long-term planning to ensure capacity for future water, wastewater, and
irrigation needs.
Support all other divisions through Utility Billing, Fleet Maintenance, and
Engineering and GIS services.
BUDGET HIGHLIGHTS
PLACE HOLDER
VISIDN AND MISSIDN
The Public Works Department delivers essential services, manages critical
infrastructure, and plans for responsible growth to ensure a safe, resilient, and
well-maintained community. We are committed to stewardship of public resources,
regulatory compliance, and service excellence for all residents and businesses.
Building a thriving future by delivering exceptional service, maintaining reliable
infrastructure, and fostering a community where people and businesses can prosper.
MAJQR GDALS
The department's overarching goal is to provide high-quality services while
maximizing the value of public funds, whether generated through taxes or user fees.
Planning and Development: Guide growth through sound planning, permitting,
and inspection practices to ensure safe, resilient development and infrastructure.
Parks and Recreation: Deliver a well-maintained park system that supports
community engagement and recreational opportunities.
Streets, Sanitation, Water, Wastewater, Engineering, and GIS: Provide safe and
dependable services, maintain critical infrastructure, meet regulatory
requirements, and protect the city's long-term investments.
Across all divisions, Public Works aims to shape a community that reflects shared
values and to ensure that infrastructure and service investments generate the greatest
possible benefit for residents and businesses. Cost impacts—current and future—are
always key considerations.
FISCAL YEAR DBJECTIVES
PLACE HOLDER
INTENDED DUTCDMES
PLACE HOLDER
CHUBBUCK Page 71
ORG CHART
PUBLIC WORKS
PARKS &
RECREATION
STREETS &
SANITATION
WATER &
PUBLIC , ...• ••• •' " WASTEWATER
WORKS .... ...............
DIRECTOR
UTILITLY
BILLING
BUILDING &
PLANNING
ENGINEERING
GIS
FLEET
MAINTENANCE I
BUDGET SUMMARY
BUILDING, PLANNING,
DEVELOPMENT
BUDGET HIGHLIGHTS
Budget decrease of $95k largely due to wages
and benefits
Savings from in-house and contracted
inspections (plumbing & electricaL)
Comprehensive plan completion
Page 73
Budget Request Summary
FY26 Final budget FY27 Proposed Budget SSS Change % Chb g*
ESTIMATEDRevenur 5275J444.fld 5556.329.15 5291,324.15 102.3%
C
EWages&Benelfh sS&.W.00 y404,]#9.15 543,1di.6S 16.9574
Aemini4orA on 127.354,40 5333,944,90 515.450,00 11.94%
opt -400"')l Upenes 517,240.94 537.454.00 515.454.44 89.83%
CD
iCtli[I415d Sennitts 54.00 50.00 54.04
Btu S"Yke WX MOD Sm
C
Toiai Plpnrk4 f;genies 5451.497.40 5555.334.15 595.167.85 14.6igi
EXM5csFaeet41MRevtnut 5376,<97.00 50.04 5576p ZOD 0004.;
BUDGET HIGHLIGHTS
Budget decrease of $95k largely due to wages
and benefits
Savings from in-house and contracted
inspections (plumbing & electricaL)
Comprehensive plan completion
Page 73
BUDGET SUMMARY
HIGHWAYS, STREL
ROADS
BUDGET HIGHLIGHTS
Debt payment taken from cash reserves
Includes $285,000 for RR crossings on New Day and
Chubbuck Road from General Fund/CDA (delayed
from FY26).
No large equipment/vehicle purchases planned
portion of 1 pickup),
Includes share of PW operations office building_
Moved Stormwater Permit Cost from GF to HSR
Revenue represents a $278,806 reduction in State
funding compared to FY26.
451,735 available for pavement maintenance (from
HSR funds)
Leaves a need for $469,459 from GF to meet
pavement maintenance goal ($1.2M - $278,806).
Initial request is to fund $469,459 from General Fund
for additional pavement maint. ($278,806 remains
unfunded)
Page 74
Budget Request Summary
FY25Final Budget FY27 Proposed Budget Change Change
ESTIMATED Revenue (includes GF and
CDA)
3,765,882.46 3,473,481.44 692,441.44 18.496
MMges & Benefits 1,448,124.44 936,223.44 111,941.44 10.69%
Administration 323,344.44 318,844.44 4,544.44 1,39%
z
Operat iona I Expenses (inclLid i ng Capital
IW
Equip. and Pavement Mai int. and CDA 1,441,392.46 1,334,499.44 66,893.46 4.77%
funded RR Crossings)
Additional Services 510,100C.CC 11,546.46 1.566.66 15.4696
Debt Serviceand(iFRequest 79D,666.66 472.459.44 317,541.44 44.2496
IW
iO
W TotaT Planned Expenses 3,572,816.46 3,473,481.44 499,335.44 13.98%
Capital Equipment (indudedin
146,46464 14,40646 3446446
Operationa I Expenses above)
Pavement Maintenance (included in
514,194.44 451,735.44 58,455.66
Operational Expens es a bove
Expenses Exceeding Revenue (Including
193,466.44 4.44 193,466.44
RevenuefromCDA&General Fund]
Identified Additional Needs 794,444.44 469,4591 plus $279,8061
BUDGET HIGHLIGHTS
Debt payment taken from cash reserves
Includes $285,000 for RR crossings on New Day and
Chubbuck Road from General Fund/CDA (delayed
from FY26).
No large equipment/vehicle purchases planned
portion of 1 pickup),
Includes share of PW operations office building_
Moved Stormwater Permit Cost from GF to HSR
Revenue represents a $278,806 reduction in State
funding compared to FY26.
451,735 available for pavement maintenance (from
HSR funds)
Leaves a need for $469,459 from GF to meet
pavement maintenance goal ($1.2M - $278,806).
Initial request is to fund $469,459 from General Fund
for additional pavement maint. ($278,806 remains
unfunded)
Page 74
BUDGET SUMMARY
P A P K S
BUDGET HIGHLIGHTS
Recreation Coordinator position salary
moved out of Parks into Recreation budget
Budget includes 6 seasonal workers
Purchase of large commercial mower
Cotant bathroom restoration and drinking
fountains
Capelldrinking fountains
Playground improvements (Bicentennial and
Heritage)
includes 80k for future capital planning
Page 75
Budget Request Summary
FY26 Final Bud;et FY27 Praposed Budget Change Change
ESnnnuTEp Revenue SL393,i40.04 i.140.13656 253,00BA6 7°=
M—
z Wagel & eeaeGcs 5766,790.00 767,336.56 1,453.84 3.2%
W
n4ministratian 5144,000.40 589,300-00 514,700.00 14-1%
Operauopal Fxpe+aes 5249,100.00 5376.500.100 577,400.00 a5 %
AddWKM SKVKn 12.904.04 57,0100.44 45.000.40 41-?%
iW
TM, Planned EXRensas 53.183.$90.00 SL2:0,13656 554,146.56 4.2%
Capital Equipment Iini rutled in OpCrati9+Wl
5115,444.04 5135,444.04 0.416
Expenses Above)
Capital Projects (included in bpmariana]
ExpeamAwve
535,00404 535,444.04 0.0%
Expense3 ERmetding Rertnue 5244,154.40 0.00 5205254.04 100.0%
BUDGET HIGHLIGHTS
Recreation Coordinator position salary
moved out of Parks into Recreation budget
Budget includes 6 seasonal workers
Purchase of large commercial mower
Cotant bathroom restoration and drinking
fountains
Capelldrinking fountains
Playground improvements (Bicentennial and
Heritage)
includes 80k for future capital planning
Page 75
2
0
i
W
W
w
BUDGET SUMMARY
RECREATION
Budget Request Summary
FY26Final EH.dge! FY27 Proposed Budget 1 55 Change Change
ESTIMATEDRewenue 590,000.04 5138,19752 S¢8,t97.52 s5A%
weees sl, Oe-eT is 545,400,04 S4s.aoaoa saga aom
Admini Tradoo Slwr6a-w 541,675.00 512,454.44 12.3891
Operational EXIMUeS 0.46
Aw itiieca l Services 0 00
1/411 ser4m SOOD
raw plumed Evemes 5149,625.90 5186.675.CC 512.954A8 8.6591.
Coup Epuip omt Sa_aa
81r6a_04
Sa,4a
8.540.46
0.0%
Cap.tai pMKM ihduded is OMatkmal
Eftwe
0.0%
bwe ftw5 ume inr Revow 559,625.00 53 52252 i6i-247.52 2024%
SaMteOF Fa+ PorOve.alle
BUDGET HIGHLIGHTS
Recreation Coordinator position salary
moved out of Parks into Recreation budget
Score board replacement }grogram
Diamond fencing replacement
Page 76
BUDGET SUMMARY
SAN ITA KION
BUDGET HIGHLIGHTS
Includes the purchase of a commercial truck,
and portion of PW pickup truck.
Includes request for additional employee
depending upon rate study findings and
adding yard waste service (carry forward from
FY26).
Includes saving for share of public works
operations office building-
Will require funds from the fund balance to
coverthe truck and some operational
expenses.
Revenue assumes a 5% rate increase. Rate
study may recommend larger increase.
Rate study will be reviewed with Council in
near future.
Page 77
Budget Request Summary
ESTIMATED Revenue
FY 26 Budget FY27 Proposed Budget Change Change
2,673,90958 2,734,319.62 56,414.04 2.1%
wages&Benefits 1,493,831.00 1.561,541.27 67,710.27 4.5%
Z
W
Administration 531,200.00 507,250.00 23,950.00 4.5%
0perationa[EXpenses(indLdFIG CIP&Equip.) 1,412,000.00 1.356,750.00 55,250.40 3.9%
Additional 5e-Mces 33,540.40 33,940.40 404,04 1.19%
DebtSPF rri{e 0 AO 0.40 0,00
W
a
z Total PIannedExpenses 3,470,531.00 3,459,441.27 511,089.73 0.3%
O
H
H
Z CepiU Equipment 415,0170.00 414.000.40
Capital Proiects 104,900.00 100,000.00 0.44
Expenses Exceeding Reverm 796,621.42 729,221.55 87A99,77
Source of Funding for Overage Fund Balance
BUDGET HIGHLIGHTS
Includes the purchase of a commercial truck,
and portion of PW pickup truck.
Includes request for additional employee
depending upon rate study findings and
adding yard waste service (carry forward from
FY26).
Includes saving for share of public works
operations office building-
Will require funds from the fund balance to
coverthe truck and some operational
expenses.
Revenue assumes a 5% rate increase. Rate
study may recommend larger increase.
Rate study will be reviewed with Council in
near future.
Page 77
BUDGET SUMMARY
WASTEWATER
BUDGET HIGHLIGHTS
Assumes an annual 3.5% increase in rates in
accordance with rate study.
Includes 1 additional employee, split with
water dept. (Not yet hired, carryover from
prior years, will delay as long as possible),
Includes savings for share of public works
operations office building and portion of two
pickup trucks.
Estimating Capital improvement projects most
likely to occur and other potential major
projects will be requested at time when
known.
Projects will require utilizing fund balance and
capacity fees.
Debt payment of $853,000 is made out, of
different fund (NWS1 - $10.45 charge)
Page 78
Budget Request Summary
FY25 Final Budget FY27 Proposed Budget change 96 Change
ESTIMATED Revenue (Uti I ty R atas) 4,413,563.52 4,837,790.60 424,226.48 9-59r'
Wages & eenefits 1,181,242.06 1,276,751.90 95,509.00 8.09%
Z
Administration 496,500.00 485,500.90 11,OOo.00 2.22%
LJJ
Operational Expense {including CP} 2,195,500.06 2,730,500.66 535,000.06 24.3796
Additional Services 10,000.06 2,000.00 8,004.00 80.009':
CL
De b Ser Ace
W
0
1= Total Planned Expenses 3,883 242.00 4,494,751A0 511,509.00 15.7%
W
W
Q
LLJ
I.— Ca tal Equipment 25, 00.0 30,00040 5,060.00 20.0096
Capital Projects S 284,040.00 5 750,DOO.00 47O,000M 167,86%
Revenue Exceedingfxpenses 530,321.52 5343.039.00 187,28252
Source of Funding for Overage (if
add0 oral projects are adde d)
Rate Increase
Find eaa c e
Previousry C al leete0 tap3ei[V # ees
BUDGET HIGHLIGHTS
Assumes an annual 3.5% increase in rates in
accordance with rate study.
Includes 1 additional employee, split with
water dept. (Not yet hired, carryover from
prior years, will delay as long as possible),
Includes savings for share of public works
operations office building and portion of two
pickup trucks.
Estimating Capital improvement projects most
likely to occur and other potential major
projects will be requested at time when
known.
Projects will require utilizing fund balance and
capacity fees.
Debt payment of $853,000 is made out, of
different fund (NWS1 - $10.45 charge)
Page 78
BUDGET SUMMARY
VV AT I_ R
BUDGET HIGHLIGHTS
Assumes an annual 5% increase in rates in
accordance with rate study.
Includes 1 additional employee, split with
wastewater dept. (Not yet hired, carryover
from prior years, will delay as long as
possible).
Includes known capital improvement
projects (many are moved forward from
FY26),
Projects will require utilizing fund balance.
Includes savings for share of public works
operations office building and portion of two
pickup trucks,
Page 79
Budget Request Summary
FY26Budget FY27PropwedBudget charge 96 Cher4ge
ESTIMATED Revenue (utility Rates) 3,842,713.51 4.454,572.72 612,259.21 15.93E
Wages & Berl efits 1,372,137.00 1,436,W.80 64,203.90 4.58%
A dni i ni strati on 539,500-00 527,500.00 12,OW-00 2.22%
OperatienalExpeme indAngCP] 1,620,500.40 1,921,8W-04 301,300-00 18-59%
WAdditional Services 11r000A4 58,000.00 3.040.00 27.27%
DebtServlce 755,040.00 611.000.00 144,400.00 1.9A796
CL
LLJ
Total Planned ExF*mes 4,298.137.00 4,504,640.80 206,503.80 4.8%
W
Caotal Equipment 25,000.04 30,400-00 5.000.00
Capital Pir*Cts 880,000.00 1,175,000.00 295,009.00
Expenses Exceed ol; Revenue 455,423.49 49,668.08 405.755.41
Source of Fundn8for Overage
Rate Ircrease
Furd Ealerxe
Preyroc 4 C oI iecbw Capacity Fees
BUDGET HIGHLIGHTS
Assumes an annual 5% increase in rates in
accordance with rate study.
Includes 1 additional employee, split with
wastewater dept. (Not yet hired, carryover
from prior years, will delay as long as
possible).
Includes known capital improvement
projects (many are moved forward from
FY26),
Projects will require utilizing fund balance.
Includes savings for share of public works
operations office building and portion of two
pickup trucks,
Page 79
APPENDIX
AppendixA - Fee Resolution.......................................................................................................pg. 2
AppendixB - Fee Schedule..........................................................................................................pg. 4
Appendix C - Water & Sewer Rate Study
Appendix D - Sanitation Rate Study