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Item #2 FY24 Budget
Clerk's Office l�� 290 East Linden Ave, Chubbuck, ID 83202 208.237.2430 — Fax 208.237.2409 CHUBBUCK www.CityofChubbuck.us I D A H D February 2023 Department Strategic Goals & Objectives CONTENTS: FY24 Budget Schedule Fire Department Police Department Public Works Community Services Information Technology Clerks Finance Human Resources Treasurer's Office l�L[ 290 East Linden Ave, Chubbuck, ID 83202 208.237.2430 — Fax 208.237.2409 CHUBBUCK www.CityofChubbuck.us I D A H D FY24 Budget Schedule February — Mayor and Council discus and set policy/goals for FY24 Budget March — Finance to estimate General Fund Revenue and Human Resource and related expenses. April — Department heads to present budgets to Council May — Department heads to present budgets to Council June - Incorporate any feedback from Council. July — Adopt tentative budget 7.5.23. Budget published 7.25.23 and 8.1.23. August — Budget Public Hearing 8.2.23 August — Adopt Budget 8.16.23 September — City Fees CFD 2023 Goals 1. Inform Council and Public, of the ability to fund an additional fire station without a tax increase. 2. Purchase 50%of equipment for new ladder truck. 3. Finalize new ladder truck specifications. 4. Start training requirements for new ladder truck. 5. Add an additional 5 new Pay -Call firefighters to Department. (we just lost 2 to Idaho Falls and 1 to the INL) 6. All full-time Firefighters accredited with Level 2 Certifications. 7. Explore Automatic Aid with Pocatello. CHUBBUCK POLICE 2023 Goals and Beyond Work with our partners to finish remod, Upgrade Body Worn Cameras Remain Competitive with bene package with an increase in health and wellness ben v o Increase Recruitment Effc �yQBUCK p0 4�` L IDAHO Public Works Department Strategic Plan Priorities 1/12/23 Our department goals are related to providing safe and adequate utilities and ensuring our funds are spent as responsibly as possible as part of a well managed government. Hiehways. Streets and Roads Primary goal is to implement our pavement management plan. This will include creating a 5 -year priority project and funding plan. We had hoped to have a plan for 2023 created by this month but are slightly behind schedule. We plan to identify the year's projects this spring so that they can be bid early in the construction season. Over the next 6-12 months, we will also create a preliminary 5 -year plan. This will likely require additional funding so a critical step will include investigating potential funding sources. As part of this goal, we started the work with Community Services Department to develop in impact fee for streets to be considered by the Council. Other department goals include finishing the construction of the New Day Parkway project and railroad crossing, as well as the Chubbuck Road railroad crossing. We still believe this can be accomplished in the summer of 2023. We also plan to correct two storm drain problem areas this summer. Water Department The immediate goal is to define the city's policy regarding cross -connection control related to our secondary irrigation systems. We started this discussion with Council in August 2022 and have continued to develop a draft policy and evaluated the enforcement component to be followed by the water department to protect the quality of our drinking water. We anticipate implementing initial steps to educate the customers this spring. We plan to conduct a detailed evaluation of the condition of each of the existing service connections this spring so that we have a better idea of the magnitude and severity of the problems. We also intend to share additional options with the Council in late spring or summer. The second primary goal for the water department is to be prepared for growth with our next well and storage tank, Well 7 complex. We anticipate updating our facility planning study by summer 2023 which will help define the next steps for funding and construction. A planning study grant for 50% of the cost has been awarded through DEQ and the consultant is currently working on the study. Wastewater Department Our primary goal is to implement our capital improvement plan. The first project will be to clean and analyze the entire collection system. We are a little behind our initial schedule but plan to to bid the project by this summer. The next goal out of the capital improvement plan will be to start the design and construction for the replacement of the Valenty Lift Station. We are in the process of hiring a consultant to start the evaluation and design with hopes to start construction this year. Community Services Department Action Plan for City Strategic Plan 12.13.22 Parks Division 1. Establish an adopt-a-park/field/trail program similar to the City of Idaho Falls' recently launched program. a. Objective: Promote increased community buy -in via labor and possible monetary donations to increase aesthetics, functionality, and use in our public recreational areas. b. Timeline: July 2022 (program development) — October 2022 rollout in preparation for next year's season. c. December'23 Update: Aiming for February/March'23 Public Rollout- press releases, public speaking discussions, etc. 2. Sell, Lease certain unused/unusable/difficult to maintain city owned or maintained properties a. Objective: Remove city obligations and responsibilities for lands to ease burdens on department and in some circumstances, place property back on the tax rolls i. "Park" area south of Sawtooth in the Grove but north of the canal ii. "Park" area north of Sawtooth in the Grove without amenities iii. City property south of New Day Parkway, west of Whitaker Road that was purchased for the road/intersection improvements. iv. Review other properties. b. December'23 Update: Have reviewed and discussed several with the Council. i. The Grove along Canal: Mayor sent letters asking to move personal items from City property; property corners located. Will do survey in Spring to further demarcate City property. ii. The Grove (north of Sawtooth): Will sell. Need to realign some irrigation lines to do so. iii. Park strip behind homes in Park Meadows and field by the church: Contacted school district. No interest. Recommend disposal by required process. 3. Work with the Blue Cross Foundation to establish a low -maintenance, good value public urban area on the CDA property (CDA will donate to the City) just west of City Hall. Plan is for a public restroom to serve the park and the downtown, feature to draw people to the downtown during the day, and to draw people from outside of the area. a. Objective: Project will be a mix of grant money, impact fee money, and the CDA donation and purposely planning to minimize operations and maintenance obligations once built. b. Timeline: Current through 2023 construction c. December'23 Update: Scaling down from larger concept. Will ask CDA to consider donating one of the pad sites next to City Hall so that CDA can sell/develop the lot west of City Hall. 4. Contract with landscaping companies that will do landscaping services for the HOA firms at Northside Crossing and Harvest Spring to maintain city parks/properties. a. December'23 Update: Will continue in '23. 1 S. December'23 Upcoming Planned: o Surveys to the three park spaces where impact fee monies will fund improvements in '23 (Long Park, Hiram Park, Brookstone — West Park). Starting with Long Park by Ellis Elementary. Planning Division 1. Implement SmartGov online permit/licensing program a. Objective: Make operations for city and for our stakeholders more effective and efficient. Allow for online applications, transparent reviews, and online inspections. b. Timeline: Current through end of 2022/early 2023. c. December'23 Update: March/April'23 go live anticipated. 2. Revise the Comprehensive Plan a. Objective: The Plan is over 20 years old and while we believe it's policies and goals are still valid, the community has changed substantially since the Plan was adopted and a new Plan needs to be adopted to ensure or course correct based on community desires. b. Timeline: FY2023 c. December'23 Update: RFP drafted. Applying for Blue Cross of Idaho Foundation grant for health component funding- up to $30,000. Then will publish RFP and commence process. 3. Review and adjust regulations related to light shielding to protect night skies, landscape buffering owned by HOA along roadways and fences, sign requirements to minimize heights and to meet SCOTUS requirements, etc. a. Objective: Use text change scalpel to adjust city code to protect features that make our city/area unique and loved as we grow, meet legal requirements, and place obligations on development that in most other cities, are the functions of HOAs or property owners, not the city. b. Timeline: FY2023 c. December'23 Update: Some components completed- Design review code update addresses light shielding for commercial businesses. Have not had time to work on arterial buffering/HOA landscaping code in more detail since last update but will this quarter. 4. Accomplish in past quarter: a. Overhauled design review code/process b. Amended ordinance clarifying separation of self -serve storage units Development Services Division 1. Implement SmartGov online permit/licensing program a. Objective: Make operations for city and for our stakeholders more effective and efficient. Allow for online applications, transparent reviews, and online inspections. b. Timeline: Current through end of 2022/early 2023. c. December'23 Update: March/April'23 go live anticipated. 2. Review development and development construction standards in coordination with Public Works and the Planning Division. Topics for consideration by the group include city curb 2 standards (ribbon curb vs vertical curb, stormwater policies, sidewalk width policies, lot splits, pressurized irrigation, concurrent construction agreement removal from code, etc.) a. Objective: Make operations for city more effective and efficient and create better policies for the city and its residents long-term. b. Timeline: Fall 2022 through mid -2023. c. December'23 Update: Commencing review, development projects and single -site projects have absorbed staff time thus far. Buildine Division 1. Implement SmartGov online permit/licensing program a. Objective: Make operations for city and for our stakeholders more effective and efficient. Allow for online applications, transparent reviews, and online inspections. b. Timeline: Current through end of 2022/early 2023. c. December'23 Update: March/April'23 go live anticipated. Other Duties 1. Impact Fee update for Parks, EMS, and Police per Council direction (Winter/Spring 2023). a. December'23 Update: Updated numbers sent to Zion's Public Finance who are analyzing numbers for update. 2. Work with Public Works Department to do a street study and impact fee analysis for a possible streets impact fee for Council consideration (Winter/Spring 2023). a. December'23 Update: No progress. Awaiting direction for aid from Public Works Dept. 3. CDA- dispose of urban renewal properties and close the 1992 Downtown district (FY 2023) a. December'23 Update: Minimal responses with first round of updates. Will be publishing new RFPs with revisions in January/February'23. December'23 Items for Council Awareness: • Dept has two vacant positions: o Parks & Recreation Worker: Currently advertising o Building Inspector: Postponed looking; analyzing market conditions. ■ Cross -training our new Permit Coordinator, Becka Sidell, to become a certified residential building inspector. We are optimistic that with her cross -training and hopeful efficiencies coming from SmartGov, that we should get by with a building division staff of 2 employees. • Building permit numbers for calendar year'22 are well below 5 year average. o '22 YTD: 42 new single-family residential building permits issued ('21= 130 new SFR; '20 = 86 new SFR; '19 = 105 new SFR) o '23 is looking like a great year for new and remodeled Commercial and multi -family housing projects. Looking forward to several upcoming announcements. 3 IT Strategies, Goals & Objectives • Move from obsolete hardware and software to current generation infrastructure. o Provide clearer descriptions of IT department structure, services, and contracts. o Eliminate incompatible software. Continually maintain and upgrade appropriate technology infrastructure. • Create an IT capital replacement plan to forecast and fund hardware and software replacement costs. Maintain accurate hardware and software inventories to predict replacement needs. o Migrate compute and storage workloads to the cloud to improve efficiency, decrease costs, increase redundancy, and improve disaster recovery. • Create a City IT purchase policy and procedure. o To establish guidelines and procedures for purchasing information technology hardware, software and services to ensure compatibility. o Make data driven decisions in order to inform technology purchases and services through prioritization and optimization. • Foster a customer service attitude for all aspects of IT services delivery. o Leverage technology, resources, and training opportunities in order to ensure improved services, support, and research. Provide professional development for staff to foster their ability to support the adoption of software tools, computing devices, and emerging technologies. o Streamline information technology processes in order to promote greater autonomy and improved use of resources. • Develop a plan to implement disaster recovery capabilities. o Develop a plan to recover IT applications in the event of a major incident. CHUBBUCK 1 A A H A Clerk's Office 290 East Linden Ave., Chubbuck, ID 83202 208.237.2430 — Fax 208.237.2409 www.CityofChubbuck.us The Office of the City Clerk will accomplish its goals by creating better transparency, accountability, simplicity and consistency in everything we do. We strive to continuously improve service to our residents while integrating technology and reducing paper whenever possible. Top Priorities: 1. Organize & Automate Electronic Record Keeping in each Department. 2. Scan Commercial Construction Plans into Laserfiche. 3. Increase Public Transparency through increased Access to Electronic Records. Vibrant and Aesthetic Neighborhoods Growing Arts Diverse, and Cultural Inclusive and Opportunities Unified', Thriving Youth Promotes and Children Participatory Governance Our F CommUNITY Accessible by Well -Managed Multimodal Government Transportation Healthy Safe and Residents Prepared Strong Community Economy City of Chubbuck Department Goals 2023 Utility Billing 1. Work toward better customer service with a focus on automation. I include two examples of phone calls received from customers commending the customer service they have received from the city's utility billing department. The first was a commercial account and included a special shoutout to Amanda for going above and beyond in making things go smoothly with their account. Call/Email from Cal Ranch. The second was a resident who commented that after running a global organization in over 30 countries they seldom see the level of customer service they have received from our utility billing department. Phone message from Eric Emfield. There are more examples and certainly, things can go wrong but I believe comments like these do show that utility billings focus is always- better customer service. 2. Streamline process to be more efficient and more customer friendly, the 2023 focus will be on account set up including the options to sign up for services via email or online. Continue to work on making more workorder process electronic. The workorder process is electronic through 311. The focus for 2023 will be the remaining paper component to new move ins and billable items. 4. Reduce the number of customers on the shut off list, with the focus on electronic pay options. This year the average monthly customer shut off list was 35 the same time last year was above 40 and a large reduction from the past when shut offs could number in the hundreds. This past year the average monthly customers added to Direct Pay was 20. This past year the average monthly customers added to Express Bill Pay was 12 Although we don't have last years numbers for customers added to the city's electronic pay options, we are confident that there is a direct correlation between the increase in electronic pay customers and fewer shut offs. Currently the city's incentive for direct pay is a $5 dollar credit on a customer's direct pay bill. Also, if a customer does find themselves on the shut off list the city will waive the $50 shut off fee if the customer signs up for direct pay. 5. Work on process to reduce bad debt with the focus on utility accounts in the landowner's name. This is something that will remain on the utility departments list of goals for discussion. Discussions have been had in the past. As we look at this option the city of Meridian is an example of how it can be done. This would take a change in the city's ordinances. The City of Chubbuck's utility billing department believes this change would be monumental in curbing the annual collections and bad debt of the city. 6. Increase communication between departments. Feed back from department heads and managers is that the communication between departments good. When issues arise, they are resolved quickly. City of Chubbuck Department Goals 2023 Accounting Goals 1. Review of budgeting process a. Ensure a culture of frugality vs. "use it or lose it" The current schedule for the 2024 budget does include time for review and feedback 2. Work toward Health Insurance Trust contract accounting This was discussed by the trustees at the last Health Trust meeting. Although there are no immediate steps being taken to outsource the Trusts accounting the trustees are aware that this is a step the city would like to take in the future. 3. Help in maximizing franchise fees This has been discussed and hopefully will remain an item of discussion. 4. Help in implementing a Highway, Streets and Roads impact fee. This has been discussed and hopefully will remain an item of discussion. 5. Update and formalize an accounting policy manual. The accounting policy manual is in a form ready for review. This manual is a living document and currently reflects the accounting policies the City of Chubbuck's accounting department. Over time there will be changes and additions as we strive to continually improve our process. 6. Implement electronic accounts payable. Electronic pay is now available to the City of Chubbuck's vendors. The current percentage of electronic payments in each payables cycle ranges between 50 and 60 percent. The Accounts payable department continues to look for ways to encourage vendors to participate in electronic pay. This is one of their focus targets for 2023 7. Finish the integration of Caselle and Nova Time. Additional Goals for 2023 -Timely reports including accounts payable, payroll, cash, and reconciliation. -Completion of all records scanned into laser fiche including utility billing, accounts payable, payroll and financial accounting. -Advanced Caselle training for utility billing, accounts payable, payroll and financial accounting. Joey Bowers Subject: Department Goals HR Mission Statement: Ensure that great employees work for a great employer; an employer that succeeds in delivering quality services with maximum efficiency. Accomplish this by maximizing employee retention through actions and programs that balance job requirements and accountability compared to rewards including salary, benefits, career path opportunities, recognition and an organizational culture of transparency and consistency where employees are truly valued. HR Goals for 2023 Continue to support a culture of employee engagement by providing information, resources and services which promote collaboration, connection, and commitment to their work, their colleagues and the goals of the organization. • Continue to leverage, selection, retention and coaching systems to ensure that we have the needed employees with the right skill sets to accomplish the goals of the City and enhance the City brand. • Maintain effective, efficient, and economical HR services that are responsive to the City's needs. • Continue work to enable employees to develop the skills they need to perform safely and effectively through training, education and certification programs. • Continue to maintain a cost effective and competitive benefits offering for employees to maximize employee retention and engagement while controlling costs to meet the City budget. Continue to ensure compliance with benefits, payroll and employment laws. Continue to gain efficiency by completing the transition to digital HR files and continue automation of the onboarding and exiting process. Conduct a market salary review for all employee jobs to ensure that the salary structure meets the goal of maintaining fair salary ranges consistent with the economic constraints of the City and the labor market in which we compete. Please let me know if you have questions. Thanks, lade\ CHUBBUCK IORH0 Scott Gummersall I Human Resources Director 290 E Linden Avenue Chubbuck,ID 83202 (208) 239-3279 City of Chubbuck Fiscal Year 2023 Wage, Wage Related, Obligated, Operations Fund 10 GEN General Budget Wage Wage Rel Obligated Operations LG Legislative EX Executive CK Clerk FN Financial LL Legal GV Other General Government LE Law Enforcement FC Fire Control PD Planning & Development IT Information Technology HR Human Resource EN Engineering SW Storm Water PK Parks CS Community Serivices GA Other General Government Admin Fund 11 HSR Highway Streets and Roads Fund 31 WW Water Fund 32 SW Wastewater Fund 33 SN Sanitation 119,150 33,000 0.28 73,750 0.90 0 12,400 66,600 40,000 0.60 23,600 0.95 0 3,000 9,200 0 0.00 0 0.00 0 9,200 73,295 0 0.00 21,000 0.29 600 51,695 135,700 58,000 0.43 28,500 0.64 40,000 9,200 185,000 0 0.00 0 0.00 185,000 0 4,329,500 2,285,000 0.53 1,132,785 0.79 616,015 295,700 2,145,613 1,025,000 0.48 682,376 0.80 142,000 296,237 436,886 267,000 0.61 119,000 0.88 0 50,886 118,000 0 0.00 0 0.00 31,500 86,500 59,200 0 0.00 50,000 0.84 0 9,200 0 0 0.00 0 0.00 0 0 25,000 0 0.00 0 0.00 25,000 0 748,750 352,000 0.47 197,000 0.73 107,500 92,250 74,000 0 0.00 0 0.00 74,000 0 113,000 0 0.00 0 0.00 113,000 0 8,638,894 4,060,000 0.47 2,328,011 0.74 1,334,615 916,268 Budget Wage Wage Rel Obligated Operations 2,300,000 519,133 0.23 259,567 0.34 689,000 832,300 4,701,300 732,533 0.16 366,267 0.23 2,524,800 1,077,700 4,517,000 609,600 0.13 304,800 0.20 2,717,000 885,600 2,442,900 636,733 0.26 318,367 0.39 897,000 590,800 Total Budget 22,600,094 6,557,999 0.29 3,577,012 0.45 8,162,415 4,302,668 FY24 Budget Mtg. 02/01/23 • There will always be more needs than funds — the challenge (our challenge) is to ensure that the available resources are dedicated to the Community's and City Council's highest priorities. • Instead of starting with the previous years budget and justifying increases or cuts from that budget, we should begin by reflecting on our performance in the prior fiscal year and the strategic planning goals for the upcoming fiscal year. Then allocate the funds needed to realize the intended outcomes and results of those goals. • By changing the debate from cutting or adding to discussing outcomes, we can change our focus to something that is much more beneficial to the entire City. • 1 would like staff and mayor/council to review the AIC budgeting manual, as well as the City of Jerome/Twin Falls Budget Basics.... and then have another study session to discuss how we want to move forward with our budget process. (I will send these both out through e-mail to everyone.) • 1 would like staff and mayor/council to review the strategic plan so we can have an educated discussion on Community priorities, as that is what should be used to shape our budget and budget process. We will most likely need to change/update things in our strategic plan as part of our budgeting process. • a city with vibrant and aesthetic neighborhoods • a city that is diverse, inclusive, and unified • a city that promotes participatory governance • a city that has a well-managed effective, efficient, and economical government • a city that is safe and prepared • a city with a strong economy • a city with healthy residents • a city that is accessible for multimodal transportation • a city with thriving youth and children • a city with growing arts, cultural, and recreational opportunities _ Awk °F Ifte,_ City Budgeting Manual for FY 2021 Association of Idaho Cities 3100 S. Vista Ave. Ste. 201 Boise, ID 83705 Tel. (208) 344-8594 or (800) 344-8594 Fax (208) 344-8677 www.idahocities.org •Prepares Budget Calendar (pg. 10) •Gathers policy guideline information (pg. 10) • •Formulates policy to guide budget process (pg. 11) •Prepares detailed instructions and worksheets for budget requests and distributes to Department Heads (pg. 11) • •Prepares and submits budget request worksheets (pg. 11-13) •Reviews requests for content and mathematical accuracy and obtains corrections/clarifications (pg. 14) •Develops the base budget and revenue estimates (pg. 14-15) • •Reviews initial budget (pg. 17) •Develops budget documents (pg.17) • •Reviews budget documents (pg. 18) •Formally presents Budget (pg. 18) •May make formal presentations (pg. 18) •Adopt tentative budget (pg. 18) Mayor & •Budget hearing (pg. 18) Council •Approve appropriation ordinance W. 18) Preface The City Budgeting Manual for FY 2021 is a comprehensive resource manual providing information and analysis to assist city officials in planning and adopting the Fiscal Year 2021 budget. For new city officials the chapter on "The Basics of City Budgeting" is a useful primer on the various aspects of the budget cycle. The following chapter, "The City Budgeting Process: Understanding the Law," identifies and explains the provisions of Idaho law that govern city budgeting. The relevant Idaho Code sections (or excerpts) are provided in gray textboxes. City revenue sources are discussed in detail in the chapter "Understanding Revenue Sources," which also provides the relevant Idaho Code sections in gray textboxes. The manual concludes with an extensive glossary of budgeting and finance terms, and the appendices include revenue reports with projections. For assistance with any budgeting or municipal finance questions, do not hesitate to contact the AIC office (contact information is on the cover page). Table of Contents Introduction........................................................................................................................1 TheBasics of City Budgeting............................................................................................3 Rolesand Responsibilities..............................................................................................................4 The Executive/Administrative Role....................................................................................4 The Legislative/Policymaking Role....................................................................................4 BudgetClassification Structure.....................................................................................................5 Funds................................................................................................................................... 5 OrganizationalUnits...........................................................................................................7 Objectsof Expenditure.......................................................................................................7 Sourceof Revenue.............................................................................................................. 8 Activity............................................................................................................................... 9 Project................................................................................................................................. 9 Coding the Budget Classification Structure........................................................................9 Beginning the Budget Preparation Cycle....................................................................................10 Preparing the Budget Calendar.........................................................................................10 Policy Guidelines for the Budget......................................................................................10 DevelopingBudget Requests........................................................................................................11 Prioritizing and Planning City Services............................................................................11 Department Budget Requests............................................................................................13 Department Revenue Worksheet......................................................................................13 Preparing and Adopting the Budget............................................................................................14 Review of Requests by the Budget Officer.......................................................................14 Developing the Base Budget.............................................................................................14 Preparing Revenue Estimates............................................................................................15 Initial Review by Mayor and Council...............................................................................17 Development of the Budget Document.............................................................................17 Budget Hearing and Adoption..........................................................................................18 Budgeting Best Practices..............................................................................................................19 Build Reserve Funds to Cope with Unforeseen Situations...............................................19 Prudent Use of Nonrecurring Revenue.............................................................................20 Err on the Low Side with Revenues & the High Side with Expenses...............................21 Maintain a Long -Term Financial Perspective...................................................................21 The City Budgeting Process: Understanding the Law.................................................22 FiscalYear.......................................................................................................................22 Notice to County Clerk of Budget Hearing.......................................................................22 Annual Budget, Public Notice and Budget Hearing.........................................................23 Certification of Property Tax Levy...................................................................................24 Annual Appropriations Bill...............................................................................................27 Accumulation of Fund Balances.......................................................................................29 Expenditures Not to Exceed Appropriations.....................................................................30 Miscellaneous Statutory Provisions Relating to Municipal Finance.................................31 Understanding Revenue Sources.... .......32 Introduction...................................................................................................................................32 Model Chart of Accounts...................................................................................100 NewLaws on City Revenue Sources for FY 2021.......................................................................32 Appendix B: Property Taxes..............................................................................................................................34 Brief History of Property Taxes in Idaho..........................................................................34 Example Budget Calendar City of Twin Falls.................................................106 Authority to Levy Property Taxes....................................................................................38 Appendix D: Increased Levies for Low Property Tax Cities..................................................................39 Temporary Override Levies..............................................................................................40 Model and Sample Appropriation Ordinances ...............................................109 Permanent Override Levies...............................................................................................40 Appendix F: Forgone Property Tax Levies............................................................................................41 ExemptLevies..................................................................................................................42 Model and Sample Appropriations Ordinance Amendments and LevyLimits.......................................................................................................................43 Tax Money Due Monthly from County ............................................................................43 Certification of Valuation Dates.......................................................................................44 Property Tax Budget Increases Under 3% Cap, Fees.................................................................................................................................................49 User Fees as a Source of City Revenue............................................................................49 Public Notice and Hearing on New/Increased Fees..........................................................49 2019 Urban Renewal Increment Value by City...............................................120 Franchise Fees...............................................................................................................................51 AppendixJ: Understanding Franchises & Franchise Fees....................................................................51 StateSales Tax Revenue Sharing.................................................................................................58 Property Tax Levy Limits.................................................................................135 Historyof Revenue Sharing..............................................................................................58 Appendix L: HighwayDistribution Account....................................................................................................65 History of the Highway Distribution Account..................................................................65 Idaho Transportation Fund Sources & Distribution ......................................139 Annual Street Finance Report ...........................................................................................73 Appendix N: StateLiquor Account....................................................................................................................75 Distribution of the State Liquor Account..........................................................................75 Personnel Related Costs.....................................................................................143 Glossary of Budgeting and Finance Terms...................................................................83 Appendices. Appendix A: Model Chart of Accounts...................................................................................100 Appendix B: City Budget Calendar for FY 2021...................................................................105 Appendix C: Example Budget Calendar City of Twin Falls.................................................106 Appendix D: Sample Notices of Budget Hearing...................................................................107 Appendix E: Model and Sample Appropriation Ordinances ...............................................109 Appendix F: Certification of Property Tax Levy Form L-2 .................................................113 Appendix G: Model and Sample Appropriations Ordinance Amendments and Noticesof Public Hearing..................................................................................116 Appendix H: Property Tax Budget Increases Under 3% Cap, NewConstruction & Annexation......................................................................119 Appendix I: 2019 Urban Renewal Increment Value by City...............................................120 AppendixJ: Property Tax Levy Rates..................................................................................121 AppendixK: Property Tax Levy Limits.................................................................................135 Appendix L: Sample Notices of Public Hearing on New & Increased Fees .........................136 Appendix M: Idaho Transportation Fund Sources & Distribution ......................................139 Appendix N: Annual Road & Street Financial Report ..........................................................140 Appendix O: Personnel Related Costs.....................................................................................143 Appendix P: Sales Tax Revenue Sharing...............................................................................145 Appendix Q: Highway Distribution Account Allocations ......................................................151 Appendix R: State Liquor Account Distributions..................................................................166 Introduction Budgeting is a process where scarce financial resources are allocated among the city's various programs and departments. In the abstract budgeting seems like a rational, straightforward process. In reality, however, it is much more complicated. ✓ Scarce revenue means worthy programs compete for funding. ✓ Estimating costs for fuel, health insurance, and other expenses more than a year in the future is difficult. ✓ Unforeseen events such as a severe winter, floods, or a water main break may require the city to adjust the budget during the fiscal year to increase spending. ✓ Revenues depend on the pace of economic growth, development activity, population growth or decline, and changes to state laws. ✓ The budget must have both a short and long term perspective. The operating budget tends to focus on short term issues, such as cost -of -living increases for employees, inflationary adjustments, etc. The capital budget, which outlines the city's investments in utility infrastructure, streets, parks and libraries, represents the long term perspective. All these factors combine to make budgeting a sporting challenge. It is important to learn the history of budget reform in order to understand why the budgeting process works the way it does. The unified process of governmental budgeting used today has its roots in the agenda of early 20th Century Progressive reformers, including President Woodrow Wilson and Historian Charles Beard. Prior to the adoption of federal budget reforms in 1921, the budgeting process was fragmented, public accountability over government expenditures was practically nonexistent, and corruption fostered by machine politics was commonplace. Budgeting at the federal level was completely uncoordinated: departments had separate appropriations bills that were passed at different times and little effort was made to coordinate expenditures to available revenues. Budgeting at the state and local levels suffered from similar problems. The Progressives viewed this situation with considerable alarm and made budget reform one of their top priorities, along with the secret ballot, professionalization of the bureaucracy, competitive bidding for government contracts, and uniform practices for accounting and auditing. Cities were in the vanguard of the Progressive movement: the National Municipal League advocated the adoption of budget reform in 1899. The key elements of budget reform included: ✓ Preparation of the budget by the chief executive; ✓ A comprehensive listing of estimated expenditures coordinated with anticipated revenues for the upcoming fiscal year; and ✓ A budget document setting forth estimated revenues and expenditures with clearly stated objectives to enhance public accountability. K The Basics of City Budgeting Governmental budgeting originated as a means to increase control and accountability over expenditures of 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. Your challenge is to develop a budget that will chart the course of your city and carry it successfully into the future. Several important considerations must be weighed when evaluating your city's budget. ✓ The budget must balance a number 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 current expenditures to the levels of city services, explains the need for capital investment, reviews the historical and projected growth 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 have sufficient reserves for contingencies so that reductions in revenue do not jeopardize the delivery of important services. ✓ 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 community's priorities for future growth and expansion need to be reflected in expenditures. ✓ 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 performance 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. 9 Roles and Responsibilities There are two broad categories of responsibilities in the budgeting process: executive/ administrative and legislative/policymaking. Each has an important role to play in the formulation, adoption and implementation of the budget. The Executive/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, city 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 the collection of departmental budget requests and the formulation of a draft budget for council consideration. 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 concerning completion of budget documents, reviewing department requests for accuracy and completeness, preparing revenue estimates, assisting the mayor and council in reviewing the budget, and coordinating budgeting activities and meetings. The Legislative/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 from 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 expenditures are 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 formulated, 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. CI Budget Classification Structure The budget classification structure constitutes the framework for organizing and developing the budget, and also serves as the structure for classifying actual expenditures and revenues. A model classification structure is shown below: Budget Classification Structure Fund Organizational Unit Object of Expenditure Source of Revenue Activity Project Funds Funds are an accounting concept used to separate the financial activity of a city for legal and/or managerial purposes. Fund accounting reflects the fact that cities provide many different services, such as police, fire, water, sewer, streets, planning, and recreation. Different types of resources are used to pay for these services, including involuntary resources (e.g. property taxes) and voluntary resources (e.g. user fees). Cities must comply with a number of restrictions on the use of revenues. ➢ Some restrictions are imposed as a condition of receiving grant funds from the state or federal government. ➢ Other conditions are associated with particular revenue sources, such as state Highway Distribution Account revenues, which are legally required to be spent on maintenance of roads and bridges. ➢ The city council may choose to dedicate revenues to a specific purpose, such as a fund for park land acquisition. Different accounting and reporting mechanisms are needed for different funds. The three main categories of funds are governmental, proprietary and fiduciary—each category includes several different types of funds. 1. Governmental Funds: ➢ General Fund: General, unrestricted revenues of the city or revenues that are not restricted to any specific purpose, including property taxes, state sales tax revenue sharing and state liquor account revenues. The general fund typically includes city administration, police, fire, planning and building departments, etc. ➢ Special Revenue Funds: Used to account for revenue legally earmarked for a specific purpose, such as a city street fund. ➢ Debt Service Funds: These funds account for revenue to be used for the payment of principal, interest and related costs of long-term debt. ➢ Capital Projects Funds: Used to account for financial resources for the acquisition of major capital facilities, other than those accounted for in proprietary or trust funds. ➢ Permanent Funds: Used to report endowment -type activities, where the resources are legally restricted so that only the earnings from the endowment (not the principal) may be used to support city programs. 2. Proprietary Funds: ➢ Enterprise Funds: Self-supporting funds used for commercial -type enterprises financed by user fees, such as water and sewer service and solid waste collection. ➢ Internal Service Funds: Revenues derived from transfers from one department of the city to another to account for services rendered, such as printing, utility billing, vehicle maintenance, and computer maintenance and assistance. 3. Fiduciary Funds: ➢ Investment Trust Funds: Used in situations where cities hold investments on behalf of other entities. ➢ Private -Purpose Trust Funds: Used to report any trust arrangement not properly reported in a pension trust fund or investment trust fund where the principal and income may be used to benefit individuals, private organizations and other governments. ➢ Pension Trust Funds: Funds established to receive and invest payments held in trust by government for its employees and to distribute benefits to eligible retirees. ➢ Agency Funds: Funds used to collect and temporarily hold money for a third party, often another unit of government. 101 Organizational Units Each major department of the city should be classified as an organizational unit (police, fire, public works, administration, etc.). Larger cities may find it necessary to subdivide departments into smaller organizational units to make the budgeting process more manageable. Generally, organizational units should be subdivided if significant managerial responsibility is delegated from a department head to subordinate officials, in which case the subordinate official is responsible for the budget and performance of their division within the department. Objects of Expenditure Within each organizational unit there are a number of objects of expenditure, which are classifications for the line -items in the budget. For example, the object of expenditure for personal services might be divided into the following line -items: salaries, overtime, medical insurance and life insurance. At the very least, objects of expenditure for each organizational unit should include: salaries and wages, fringe benefits, professional services, travel and transportation, utilities, office supplies, industrial supplies, buildings and improvements, and furnishings and equipment. Larger cities may find it necessary to have a more detailed two- level structure of objects of expenditure, as shown in the chart below. Objects of Expenditure Structure Personal Services: Internal Services: Permanent Telephone Temporary Postage, Rental, Permits Overtime/Holiday Pay Utilities FICA Group Insurance Retirement System—PERSI Insurance and Bonds Operations & Maintenance: Employee Training, Travel Postage, Rental, Permits Building & Equipment Maintenance rl Vehicles Fuel Supplies Capital Outlay: Building Construction Land Acquisition Equipment Supplies Furniture Source of Revenue This budget classification serves to categorize the revenues received by a particular fund. A simple source of revenue structure would include revenue estimates for property taxes, fees, licenses and permits, state sales tax revenue sharing, state liquor account, state highway distribution account, fines, refunds and reimbursements, interest income and miscellaneous. Larger cities may find it useful to provide greater detail on the sources of revenue, as shown in the table below. Detailed Source of Revenue Taxes: Property Taxes Interest on Delinquencies Refunds & Reimbursements Licenses & Permits: Business Licenses Alcohol Licenses Animal Licenses Charges for Services: Building Department Fees Planning Department Fees Fire Service Fees Police Service Fees Other Service Fees Interfund Revenues Franchise Fees: Electrical Franchise Fees Cable Franchise Fees Utility Fees: Water Fees Sewer Fees Sanitation Fees Intergovernmental: State Sales Tax Revenue Sharing State Liquor Account State Highway Distribution Acct. Federal & State Grants Fines: Parking Tickets False Alarms Magistrate Court Interest on Investments Miscellaneous: Donations Other Miscellaneous Activity The budget classification structure should allow policymakers to identify the amounts budgeted for specific local activities or services. The simplest way to do this is to identify all the activities performed by each department and apportion the necessary amount of funds to perform each activity. The breakdown of departmental activities facilitates implementation of policy priorities through the budgeting process. For instance, policymakers examining the street department budget may decide to increase expenditures for snow removal and decrease the amount for street sweeping, as a result of citizen input. Project This is a special budget classification for capital outlays and sometimes required for federal grant activities. Coding the Budget Classification Structure Once the classification structure has been established, it is necessary to assign codes to each component to allow efficient classification of information and summarization of financial data. A detailed chart of accounts is provided in Appendix A. 9 Beginning the Budget Preparation Cycle Preparing the Budget Calendar The first step in the annual budget cycle is the preparation of the budget calendar by the budget officer in consultation with the mayor and council. A calendar of statutory deadlines is included in Appendix B. The budget calendar should indicate the periods and deadlines for: 1. Development of revenue estimates and economic assumptions. 2. Distribution of worksheets, instructions and guidelines to department heads. 3. Department preparation and submission of budget requests. 4. Meetings with department heads on budget requests. 5. Notice to the county clerk of the date, time and location of the budget hearing. 6. Receipt of the new construction roll from the county assessor. 7. Compilation of the draft budget. 8. Review of the budget by the mayor and council. 9. Council adoption of the tentative budget. 10. Publication of the notice of public hearing on the budget. 11. Notification of the taxable value of property in the city. 12. Budget hearing. 13. Certification of the city's tax levy to the county commissioners. 14. Passage and publication of the appropriations ordinance. 15. Start of the new fiscal year. Many budget officers like to prepare their own budget calendar to help keep track of the many tasks required in the preparation of the city budget; a calendar is provided in Appendix C, developed by the City of Twin Falls. Policy Guidelines for the Budget At the outset, it is useful for the budget officer to gather information concerning the fiscal policies that will guide budget preparation. A certain amount of information is necessary for the mayor and council to determine what fiscal policies are appropriate, specifically: ➢ Current revenue and expenditure trends and estimates for the upcoming fiscal year; ➢ A discussion of economic conditions and inflationary trends; ➢ Information on new revenue sources and new restrictions on existing revenue sources; and ➢ A listing of the major budgetary items for the upcoming fiscal year. Once the mayor and council have a general idea about the fiscal situation of the city, they may then formulate policies to guide the budget process, including: ➢ An across-the-board increase for inflation, ➢ Cost -of -living (COLA) increases for city employees, ➢ An indication of services that should be strengthened or cut, and ➢ A statement concerning property tax and fee revenues. Following the development of fiscal policies by the mayor and council, the budget officer should prepare detailed instructions to department heads for use in drafting department budget requests. The instructions may include: A statement from the mayor concerning the city's fiscal condition for the upcoming fiscal year, an outline of the policies to be followed in drafting department budget requests and encouragement for department heads to examine the relative merits of existing programs and provide justification for requests for new or expanded programs; A budget calendar indicating deadlines for completion of tasks and the individuals responsible for each task; ■ General guidelines concerning across-the-board budgetary increases, such as percentage increases for inflation or cost -of -living increases for employees; and ■ Copies of all budget request forms with instructions, including worksheets for personal services, operating expenditures and capital projects; worksheets for proposed expenditures and revenue sources; and forms summarizing expenditure categories into department and program totals. Developing Budget Requests Prioritizing and Planning City Services Local officials are often tempted to see budgeting as an annual exercise in making incremental adjustments to line -items. City officials are recommended to view budgeting as an opportunity to set priorities and policy concerning the finance and delivery of city services. This requires department heads and policymakers to make certain decisions, including: ✓ What levels of service are needed? 11 ✓ What minimum and maximum levels of service can be provided? ✓ What resources are necessary to deliver these levels of service? ✓ How can the city improve service delivery? ✓ Can any services be provided more efficiently and effectively by the private sector? There are some important criteria to be followed in using the budget process as a planning opportunity. Department officials should be involved in the budgeting process—they are most familiar with the needs of their service areas. The city budget official should include department heads in preparing the draft budget, as department heads are best qualified to answer questions about necessary levels of funding, options for levels of service, and how to minimize the impact of budget cuts on service delivery. City officials need to understand citizen desires for service provision and delivery. Frequently, city officials talk with residents at the coffee shop or cafe, but they may not be getting a complete understanding of public opinion. More objective and useful information may be obtained through citizen surveys. Budgeting decisions should be based on valid information and citizen surveys are the most effective way to gather information on citizen preferences. ■ It is important that the budget have breakdowns of expenditures by activity, service or function, so that policymakers understand how to allocate resources among various programs to implement their service priorities. ■ Budget requests completed by department heads must provide basic information on each service/activity: what it is, what levels of service have been provided in the past, what levels of service may be provided in the upcoming fiscal year, and how services will be affected if funding is increased, cut or eliminated. Performance should be monitored in relation to the service levels requested in the budget. This requires the adoption of meaningful performance measures, which can be difficult for cities to achieve. Performance measurement provides department heads and elected officials with a more concrete understanding of what certain levels of service really achieve, and performance can be compared with other jurisdictions. IN Department Budget Requests Department officials are responsible for preparing and submitting budget requests for their department for the upcoming fiscal year, guided by the fiscal policies approved by the mayor and council. Department heads should realize that the budgeting process is one of competition for scarce resources: therefore, budgets with effective explanations of program spending are far more likely to be approved than those providing little or no justification for expenditures. Policymakers also need to understand the consequences of budget cuts. Department heads should explain the impact of budget cuts on the efficiency and effectiveness of city services. Department requests may be divided into personal services, operating expenditures and capital expenditures. Forms for personal services should identify each position with the pay grade, annual salary and benefits, hours (for part-time employees), and breakdown of time and salary by activity (for police officers, activities would include: administration, patrol, community interaction, juvenile accountability, etc.). Aggregate amounts should be provided for salaries, benefits, temporary help, and overtime. Operating expenditures are typically broken down by program to include objects of expenditure necessary to carry out the work activities. At a minimum, these should include: office supplies, postage, utilities, printing and copying, contractual expenditures, and vehicle/equipment maintenance. If the services and activities of a department remain unchanged from the prior year, then the calculation of operating expenditures may be as easy as increasing the base budget (the operating expenditures of the prior year) by an inflation factor. However, any change in services or activities will require a reevaluation of operating expenditures for a department. Capital expenditures include items that have a useful life of more than one year and cost more than a specified dollar amount. All items not meeting these criteria should be classified as operating expenditures. Capital items include: vehicles, computers, office furniture, equipment, and real property. Capital request forms should include the following information: a justification for the request; a description of the individual request; the quantity of items requested; the cost of the item; an indication of whether the item is new or a replacement; and if a replacement, why replacement is necessary and how the replaced item will be disposed. Department Revenue Worksheet Department heads should also submit a department revenue worksheet summarizing anticipated revenues, including: dedicated fees or charges, federal or state grants, and intergovernmental revenue (such as the highway distribution account). The worksheet should indicate the source of revenue, the city fund into which the revenue will be deposited, the expected amount, and the activities funded by the revenue. 13 Preparing and Adopting the Budget Review of Requests by the Budget Officer Once departmental budget requests have been received, an initial review is conducted by the budget officer, who examines requests for content and mathematical accuracy and obtains corrections and clarifications from department heads. Developing the Base Budget The foundation of the city budget is called the base budget, which is developed by the budget officer and includes the ongoing revenues and expenses. To develop the base budget, it is a good idea to look at budgets going back several years to get a sense of recurring revenues and expenses, any revenue or spending anomalies, revenue growth trends, as well as compare each department's budget request for the upcoming fiscal year with its actual spending in prior fiscal years. The base budget is developed by taking out all the one-time revenues and nonrecurring expenses from the current fiscal year budget. One-time revenues include: grants, certain one-time intergovernmental revenues, donations, proceeds from sale of land or equipment, etc. Nonrecurring expenses include: capital construction projects, purchasing land or equipment, etc. The reason that the base budget is developed is to identify the one-time revenues and expenses within the budget and ensure that ongoing expenses are not funded with one- time money, because that creates a hole in the budget in future years. Developing the base budget also identifies the essential level of spending necessary to provide the ongoing services that the city delivers, which allows the mayor and council to determine if money is available to fund new programs, new personnel or special projects in the upcoming fiscal year. It is particularly important to watch for nonrecurring revenues in state revenue sharing, highway distribution account, and state liquor account, which can impact the amount of money cities receive. The AIC City Budgeting Manual provides helpful information on these issues and the revenue projections reflect these adjustments. For instance, House Bill 343 from the 2016 legislative session provided a one-time payment of $571,000 to the Highway Distribution Account in July 2016 to fix an error in the 2015 transportation funding bill. There is also the example of the repayment of the diversion of funds from the state liquor account by the Idaho Legislature for water projects, which was repaid with an annual $1.08 million increase to cities between FY 2006 and FY 2009. 10 Preparing Revenue Estimates Preparing revenue estimates is one of the most important steps in the budget process. Local officials depend on revenue estimates to give them an accurate picture of the revenues available in the upcoming fiscal year, which has considerable impact on city services (remember cities must approve a balanced budget). Revenue estimates consist of two factors: 1. The estimated fund balance to be carried forward into the next fiscal year, and 2. The forecast for revenue collections for the next fiscal year. Calculating Fund Balances: Fund balance is the excess in a fund at the end of the fiscal year that is not designated for a specific purpose and is carried forward into the next fiscal year. Fund balances are calculated by projecting the total revenues and expenditures that will occur in the current fiscal year. Estimates of fund balances should be prepared for each fund and are generally more reliable the later in the fiscal year they are prepared. Calculating fund balance requires preparing an expenditure estimate, based upon: 1. Analysis of performance against budget for each activity, 2. Comparing department performance to that of prior years, and 3. Identifying major risks or uncertainties that may impact the budget. Revenue estimates are prepared by: 1. Comparing revenue collections to date with prior years, and 2. Identifying the major potential variances from current -year estimates. Fund balance is calculated by adding the prior year's fund balance to the current -year estimate of revenues and subtracting the current -year estimate of expenditures. Estimating Budget -Year Revenues: To make reliable estimates of revenue receipts for the upcoming fiscal year, budget officials must understand the history of the principal revenues of the city. The most commonly used technique for estimating revenues is trend analysis, which shows the historical collection pattern for each revenue source to predict revenues for the upcoming fiscal year. To be truly effective, trend analysis must include information for the past several years on the revenue to be projected. The changes from year to year are calculated to identify a trend, which is easily represented in graph form. The best variable to measure is change in the revenue base for each of the previous several years. The average rate of change in 15 the revenue base is multiplied by the current -year revenue base to obtain an estimate for the budget year. The following example demonstrates how trend analysis may be used to predict anticipated revenue. Step 1: Organize the revenue data by fiscal year. State Liquor Account Distributions FY 14 $3,517 FY 15 $3,912 FY 16 $5,028 FY 17 $5,158 FY 18 $5,410 FY 19 $5,867 FY 20 $5,989 Step 2: Calculate the difference in the amount collected between each fiscal year to come up with rates of change. Over the period FY 2014-2020 (7 years), there will be 6 rates of change. FY 15 — FY 14 = $3,912 - $3,517 = .112 or 11.2% FY 14 $3,517 FY 16 — FY 15 = $5,028 - $3,912 = .285 or 28.5% FY 15 $3,912 FY 17 — FY 16 = $5,158 - $5,028 = .026 or 2.6% FY 16 $5,028 FY 18 — FY 17 = $5,410 - $5,158 = .049 or 4.9% FY 17 $5,158 FY 19 — FY 18 = $5,867 - $5,410 =.084 or 8.4% FY 18 $5,410 FY 20 — FY 19 = $5,989 - $5,867 = .021 or 2.1 % FY 19 $5,867 Step 3: Add the rates of change and divide by the number of rates of change to compute the average rate of change over the period. 11.2%+28.5%+2.6%+4.9%+8.4%+2.1% =9.62% 6 111 Step 4: Multiply the average rate of change by the FY 20 collection of $5,989 to get the estimated amount of growth for FY 21. $5,989 X .0962 = $576.14 Step 5: Add the estimated amount of growth ($576.14) to the FY 20 collections to obtain the estimated revenue from the State Liquor Account in FY 21. $5,989 + $576.14 = $6,565.14 It is important to understand the context of any trend. If an anomalous event contributed a significant amount of revenue to State Liquor Account distributions during a year, the trend may overstate the expected revenue increase for the upcoming fiscal year. In the example, the distribution in Fiscal Year 2016 was a significant increase and thus it would be wise to question whether a 9 percent increase is realistic. It is important to understand whether a trend is reasonable and if any factors will result in a significant change to the revenue source in the future. Initial Review by Mayor and Council At this point, the budget is ready for an initial review by the mayor and council, who will make cuts necessary to bring projected revenues and expenditures into balance. Once the budget is balanced, the budget document can be prepared for council consideration. Development of the Budget Document The budget document should include: ✓ A statement from the mayor describing the major assumptions underlying the budget, any issues that the council should address, and any significant changes from the prior year's budget (such as new services or capital expenditures); ✓ A statement of the impact of long range planning on the budgeting process, specifically addressing strategic planning and capital improvement planning; ✓ A summary of total revenues by source; ✓ A summary of expenditures by department, noting major changes and issues; ✓ A summary of the capital improvement budget, including a list of major upcoming capital projects and the impact of capital spending on the operating budget; 17 ✓ Departmental goals, objectives and performance measures; ✓ Proposed revenues and expenditures for the upcoming fiscal year, budgeted revenues and expenditures for the current fiscal year and actual revenues and expenditures from the prior fiscal year; and ✓ Detailed commentary accompanying departmental budgets, justifying expenditures and providing historical context for revenue and expenditure trends. The budget document may be reviewed by the mayor and council at budget workshop sessions, which may occur at regular or special council meetings in compliance with Idaho Open Meeting Law requirements for posted notice and agenda, and meeting minutes. These workshops help to clear up concerns of councilors prior to the public hearing on the budget, helping to expedite the process. Budget Hearing and Adoption The budget is formally presented at a council meeting by the mayor or the budget official. The budget presentation should include: ✓ A general overview of the budget, ✓ A brief discussion of the assumptions underlying the budget, ✓ A discussion of the fiscal policies that guided formulation of the budget, ✓ A summary of revenue estimates and proposed expenditures, ✓ The fiscal impact to city services, and ✓ Any other major issues. Department heads may be required to make a formal presentation of their budget requests—however, this may be more efficiently done in the budget workshop(s). Following the budget presentation, the council may proceed to adopt the tentative budget, which sets a ceiling on the level of expenditures and the city property tax levy. The city then gives public notice of the hearing on the budget. The budget hearing provides citizens the opportunity to testify concerning the proposed revenues and expenditures. Once the public hearing is completed, the council must approve the appropriation ordinance, which is the final enactment of the budget. The appropriation ordinance must be passed by the council and published after passage once as a legal notice in the official city newspaper before the new fiscal year, which begins October 1. IE:] Budgeting Best Practices Build Reserve Funds to Cope with Unforeseen Situations One of the most important things city officials can do in the budget process to protect their community from unforeseen situations is building up reserve funds. Reserves can be set aside in a separate rainy day fund or can be part of the general fund and enterprise funds. Why are financial reserves necessary? 1. Reserves can help cities provide essential services amid economic downturns and revenue shortfalls. Police, fire protection, street maintenance, and other city services must be provided even in periods of economic stress and reserves are a key element in meeting these challenges. The property tax, which is the most important general fund revenue source for cities, is relatively stable in the face of economic volatility. However, a drop in construction activity will mean less property tax revenue generated from the new construction roll. Sales tax revenue fluctuates more with economic growth and decline. All cities have some exposure to this uncertainty through revenue sharing, which allocates a portion of state sales tax revenue to cities on a formula basis. In Fiscal Years 2009 and 2010, total revenue sharing funds received by cities declined approximately 17 percent. Resort cities that have enacted local option sales taxes have greater exposure to economic swings—maintaining proportionately larger reserves helps hedge against such uncertainty. 2. Reserves can help in coping with budgetary limitations. The 3 Percent Cap on increases in property tax revenues can limit cities' ability to pay for projects, purchase equipment or find matching funds for state or federal grants. Reserves help to provide additional flexibility to meet these and other needs. 3. Reserves provide the financial resources necessary to respond to natural disasters and other emergencies. Natural disasters include floods, fires, blizzards, storms, earthquakes, and volcanic eruptions. Other types of emergencies include: dam failures, collapsing buildings and bridges, washed out roads, water main breaks, etc. Expenses associated with certain declared disasters may be reimbursed by the Federal Emergency Management Agency, but cities must pay the costs upfront. 4. Reserves provide a measure of financial flexibility and stability, which may prevent the need for future increases in taxes or fees. 5. Reserves are used by credit rating agencies to determine the creditworthiness of a local government and a prudent reserve can lower the costs of borrowing. 19 The most important question cities must consider is, "What is the appropriate level of financial reserves for our community?" The answer depends on an assessment of the uncertainty faced by the particular community. 1. Economic uncertainty—Is the community dependent on a particular industry, e.g. tourism, timber, mining, etc.? Is the community dependent on a particular employer? Communities that have more diversified local economies may be better positioned to weather downswings in the economy than communities that are dependent on a particular industry or employer. 2. Type of services provided—Cities that provide a broader array of tax -supported services will have a greater need for reserves than cities that provide fewer tax - supported services. 3. Revenue uncertainty—How stable is the city's tax base? Could the loss of a major employer or downturn in a particular industry negatively impact revenues? Does the city rely on local option taxes that may fluctuate with swings in the economy? 4. Expenditure uncertainty—An assessment of the frequency of natural disasters, emergencies and other unforeseen expenses. 5. Long term community planning—What are the community's plans for future growth and development? What future projects are anticipated? The Government Finance Officers Association recommends that cities maintain unrestricted fund balance in the general fund amounting to at least 17 percent of general fund revenues or expenditures. In certain cases, more may be required due to the needs of a particular local government. Prudent Use of Nonrecurring Revenue One of the foundational principles of local government budgeting is to distinguish recurring revenues from nonrecurring revenues. Recurring revenues include: property taxes, sales tax revenue sharing, highway distribution account, state liquor account, franchise fees, and other revenues that are received every year. Nonrecurring revenues include: grants, sale of property or equipment, building permits during a construction boom, etc. Nonrecurring revenue should not be used to pay for ongoing expenses. Appropriate uses of nonrecurring revenue include: building reserves, paying down debt, purchasing equipment, and funding capital improvement projects. An example illustrating the importance of this concept involves the federal general revenue sharing program established in 1972, which allocated revenues to local governments with relatively few strings attached. Some local governments used the revenue for operating expenses; others took a more cautious view and used the revenue for capital projects and nonrecurring expenditures. When the program ended in 1986, 011 local governments that had used the revenue to support their operating budgets faced layoffs and other budget cuts. Err on the Low Side with Revenues—Err on the High Side with Expenses Accurately projecting revenues and expenses that are more than a year in the future is challenging to say the least. By erring on the low side when estimating revenues and erring on the high side with expenses, city officials can ensure sufficient financial flexibility to meet unforeseen circumstances. Maintain a Long -Term Financial Perspective New programs and services need to be carefully scrutinized to determine the long term impact on the city budget. Does a dollar invested today save the city money in the future? Can a new program or service generate revenue to offset its costs? What will be the cost of the new program or service when it is fully implemented? Local officials frequently turn to grants to provide short-term funding for programs and services, but when the grant ends city officials face the difficult choice of discontinuing the program and losing the money that has already been invested, or finding the money to fund the program on an ongoing basis. Before applying for grants, city officials need to determine the worth of the program and the likelihood that it can be funded after the grant dollars disappear. 21 The City Budgeting Process: Understanding the Law Idaho law sets forth a number of requirements for the city budgeting process that are discussed in detail below. Statutory provisions relating to revenue sources are discussed in the following section. The relevant Idaho Code sections (or excerpts) are provided in the gray textboxes accompanying the commentary. Fiscal Year—Idaho Code 50-1001 The fiscal year for cities runs October 1 through September 30, which is the same for Idaho counties and the federal government. The state fiscal year runs July 1 through June 30. The fiscal year for cities and counties was changed in 1977 in order to coordinate their budgeting and tax levying cycles. Prior to 1977, cities and counties budgeted by the calendar year. 50-1001. Fiscal year. The fiscal year of each city shall commence on the first day of October. Notice to County Clerk of Budget Hearing—Idaho Code 63-802A Cities must notify the county clerk by April 30 each year of the date, time and place of their budget hearing for the ensuing fiscal year. The date of the city budget hearing is included on the assessment notices that are received by property owners in late May or early June. A city that fails to provide this notice to the county clerk is prohibited from increasing its property tax budget by the 3 Percent Cap or recovering forgone property tax levies. If the city needs to change the date of the budget hearing, written notice must be provided to the county clerk as soon as possible after the change in date is set. 63-802A. Notice of budget hearing. (1) Not later than April 30 of each year, each taxing district shall set and notify the county clerk of the date and location set for the budget hearing of the district. If no budget hearing is required by law, the county clerk shall be so notified. (2) Beginning in 2003, a taxing district that fails to comply with subsection (1) of this section shall be prohibited from including in its budget any budget increase otherwise permitted by either subsection (1)(a) or (1)(e) of section 63-802, Idaho Code. M (3) If a taxing district wishes to change the time and location of such budget hearing as stated on the assessment notice, it shall publish such change of time and location in advance of such hearing as provided by law. Annual Budget, Public Notice and Budget Hearing—Idaho Code 50-1002 Idaho Code requires that the annual budget be prepared prior to passage of the appropriations ordinance. The budget sets forth: ✓ Estimated revenues and expenditures (including interest and principal payments on debt) for the upcoming fiscal year; ✓ Expenditures are classified by department, fund or service, and revenues are classified by source; and ✓ The budget must include actual revenues and expenditures from the prior fiscal year, budgeted revenues and expenditures for the current fiscal year, and proposed revenues and expenditures for the upcoming fiscal year. The budget establishes the maximum level of total expenditures that cannot be exceeded in the appropriations ordinance. The budget also sets a limit on the city's property tax levy (in dollars), which may not be surpassed when the city certifies its levy to the county commissioners. Once the budget has been drafted to the satisfaction of the council, the council gives its "tentative approval" and the budget is entered in the council meeting minutes. Following tentative approval the council must give public notice of the upcoming hearing on the budget. The notice must be published twice as a legal notice in the official city newspaper, at least seven days apart. The hearing on the budget must occur prior to certification of the city tax levy to the county commissioners—the deadline for cities to certify their tax levies is Thursday, September 10, 2020. Sample budget hearing notices are provided in Appendix D. The notice must state: ✓ The date, time and place of the hearing on the budget; ✓ The proposed expenditures and revenues by fund and/or department, including actual revenues and expenditures from the prior fiscal year, budgeted revenues and expenditures from the current fiscal year and proposed revenues and expenditures for the upcoming fiscal year; and ✓ The estimated revenue from property taxes and the total amount of non -property tax revenues for the ensuing fiscal year. 23 50-1002. Annual budget. The city council of each city shall, prior to passing the annual appropriation ordinance, prepare a budget, estimating the probable amount of money necessary for all purposes for which an appropriation is to be made, including interest and principal due on the bonded debt and sinking fund, itemizing and classifying the proposed expenditures by department, fund or service, as nearly as may be practicable, and specifying any fund balances accumulated under section 50-1005A, Idaho Code. To support such proposed expenditure, the council shall prepare an estimate of the total revenue anticipated during the ensuing fiscal year for which a budget is being prepared classifying such receipts by source as nearly as may be possible and practicable, said estimate to include any surplus not subject to the provisions of sections 50-1004 and 50-1005A, Idaho Code, nor shall said estimated revenue include funds accumulated under section 50-236, Idaho Code. The proposed budget for the ensuing fiscal year shall list expenditures and revenues during each of the two (2) previous fiscal years by fund and/or department. Following tentative approval of the revenues and expenditures estimated by the council, the same shall be entered at length in the journal of proceedings. Prior to certifying to the county commissioners, a notice of time and place of public hearing on the budget, which notice shall include the proposed expenditures and revenues by fund and/or department including the two (2) previous fiscal years, and a statement of the estimated revenue from property taxes and the total amount from sources other than property taxes of the city for the ensuing fiscal year, shall be published twice at least seven (7) days apart in the official newspaper. At said hearing any interested person may appear and show cause, if any he has, why such proposed budget should or should not be adopted. Certification of Property Tax Levy—Idaho Code 50-1007, 63-803 and 63-804 The city council is required to certify the city's property tax levy in dollars for the upcoming fiscal year to the county commissioners not later than the Thursday preceding the second Monday in September— Thursday, September 10, 2020—unless granted an extension of up to seven working days by the county commissioners. Idaho Code 50-1007 requires that cities "shall certify to the county commissioners of the county, the total amount required from a property tax upon property within the city to raise the amount of money fixed by their budget as previously approved..." The certification includes taxes levied for payment of outstanding bonds and any special levies, and must be made on the Idaho State Tax Commission form L-2 (included in Appendix F). Cities that are located in two counties must allocate their property tax levy to the respective counties according to the following formula: Total City Property Tax Levy Taxable Value of City Property In Dollars X Located in County X Total Taxable Value of City Property in Both Counties At the time of certification, cities are required to file a certified copy of the budget with the county commissioners. 50-1007. Certification and collection of city taxes. The council of each city not later than the second Monday in September, as provided in section 63-803(3), Idaho Code, shall certify to the county commissioners of the county, the total amount required from a property tax upon property within the city to raise the amount of money fixed by their budget as previously approved which shall include all special taxes assessed as provided by law. The amount which may be so certified, assessed and collected shall not exceed the maximum levy provided by section 50-235, Idaho Code, to defray its general expenses for either the current or the ensuing fiscal year, together with any special taxes, authorized under the provisions of this act, and such tax as may be authorized by law to be levied for the payment of outstanding bonds and debts. In all sales for delinquent city taxes, if there be other delinquent taxes from the same person, or lien upon the same property, the sale shall be for all the delinquent taxes; and such sales and all sales made under and by virtue of this section or the provisions of law herein referred to shall be of the same validity, and in all respects be deemed and treated as though sales had been made for delinquent state and county taxes exclusively. 63-803. Certification of budgets in dollars. (1) Whenever any taxing district is required by law to certify to any county treasurer, county auditor, county assessor, county commissioners or to any other county officer, any property tax levy, upon property located within said district, such certification shall, notwithstanding any other provision of the law applicable to any such district, be made at the time and in the manner hereinafter provided. 25 (2) The county auditor shall inform each of the taxing districts within his county of the taxable value of that district as soon as such value is known to the auditor, whether the value comes from the appraisal and assessment of real and personal property, or from allocation of the taxable value of operating property, or from other sources. (3) Using the taxable value of the district, the council, trustees, board or other governing body of any taxing district shall certify the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved. The amount of money so determined shall be certified in dollars to the appropriate county commissioners. Any taxing unit, except regional airport authorities, located in more than one (1) county shall divide its dollar budget for certification to the separate counties by multiplying the amount of such budget by a fraction, the numerator of which shall be the total taxable value of all property in such taxing unit within the county to which such certification is to be made, and the denominator of which shall be the total taxable value of property in such taxing unit in all such counties. Budget certification to the participating counties of regional airport authorities shall be made in the manner prescribed in section 21-807(10), Idaho Code. Taxable value shall be certified by the county auditor of each affected county to such taxing unit and such certification shall be used in this formula. Except as provided in section 33-805, Idaho Code, relating to school emergency fund levies, the certification to the county commissioners required in this section shall be made not later than the Thursday prior to the second Monday in September, unless, upon application therefor, the county commissioners grant an extension of not more than seven (7) working days. After receipt of this certification, the county commissioners shall make a tax levy as a percent of taxable value of all property in the taxing district which, when applied to the tax rolls, will meet the budget requirements certified by such taxing districts. (4) Except as provided in section 50-2908(1), Idaho Code, for the purpose of this section, "taxable value" shall mean the portion of the equalized assessed value, less any exemptions, and the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area of an urban renewal district, located within each taxing district which certifies a budget to be raised from a property tax levy. When the county auditor is notified of revenues sufficient to cover expenses as provided in section 50-2903(5), Idaho Code, taxable value shall also include the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area. For each taxing district, taxable value shall include the value from the property and operating property rolls for the current year and 419 subsequent and missed property rolls for the prior year or the best estimate of the subsequent and missed property rolls for the current year. 63-804. Filing copy of budget. The council, trustees, board or other governing body of any taxing district shall at the time of certifying the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved and as provided for in section 63-803, Idaho Code, file with the appropriate county commissioners a certified copy of their budget as previously prepared, approved and adopted. Annual Appropriations Bill—Idaho Code 50-1003 The final step in enactment of the city budget occurs after the public hearing when the council approves the appropriations ordinance, which provides the legal spending authority for each fund or department. The appropriations ordinance must comply with the following statutory requirements: ✓ The aggregate spending authority authorized in the appropriations ordinance may not exceed the total expenditures specified in the tentative budget, ✓ Expenditures must balance with revenues—the amount of the city's property tax levy plus all other anticipated revenues, and ✓ The ordinance must specify the fund or department for which each appropriation is made and the amount appropriated. The appropriations ordinance must be passed by the council and published once as a legal notice in the official newspaper prior to the beginning of the new fiscal year Thursday, October 1, 2020. A model appropriations ordinance and sample ordinances from cities are provided in Appendix E. A copy of the ordinance must be filed with the Secretary of State's office, either by mail or email: ✓ Mail: Idaho Secretary of State's Business Services Office, P.O. Box 83720, Boise, ID 83720-0080 ✓ Email: Kim Hunter at khunter@sos.idaho.gov City officials may amend the appropriations ordinance during the fiscal year to increase spending authority if additional revenue will accrue to the city as a result of state or 27 federal grants or allocations, an increase in revenue from enterprise funds or any increase in non -property tax revenues. The city must provide public notice of a hearing to consider amendments to the appropriations ordinance. A model public hearing notice and sample appropriation ordinance amendments can be found in Appendix G. The notice of public hearing should provide: ✓ The date, time and place of the hearing on the appropriations ordinance amendment. ✓ Budgeted revenues and expenditures for the particular fund(s)/department(s) for the current fiscal year, and actual revenues and expenditures from the prior two fiscal years. ✓ The source of the increased revenue and the amount of the increase to the relevant fund(s)/department(s). Notice must be published twice as legal notice in the official city newspaper, at least seven days apart. At the hearing, any interested person may testify concerning the proposed amendment. Idaho Code 50-1003 also permits cities to make additional appropriations during the fiscal year if sanctioned by a majority of the legal voters of a city, either by petition or special election. 50-1003. Annual appropriations bill -- Amending appropriation ordinance -- Special appropriation upon petition or election. The city council of each city shall, prior to the commencement of each fiscal year, pass an ordinance to be termed the annual appropriation ordinance, which in no event shall be greater than the amount of the proposed budget, in which the corporate authorities may appropriate such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such corporation, not exceeding in the aggregate the amount of tax authorized to be levied during that year in addition to all other anticipated revenues. Provided, the amount appropriated from property tax revenues shall not exceed the amount of property tax revenue advertised pursuant to section 50-1002, Idaho Code. Such ordinance shall specify the object and such appropriations are made and the amount object or purpose. Said ordinance shall be of the secretary of state. 4001 purposes for which appropriated for each filed with the office The city council of any city may, by the same procedure as used in adopting the original appropriation ordinance at any time during the current fiscal year, amend the appropriation ordinance to a greater amount than that adopted, if after the adoption of the appropriation ordinance, additional revenue will accrue to the city during the current fiscal year as a result of increase in state or federal grants or allocations, or as a result of an increase in an enterprise fund or funds to finance the operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges, or as a result of an increase in revenues from any source other than ad valorem tax revenues. A city whose property tax certification is made for the current fiscal year may amend its budget and annual appropriation ordinance, pursuant to the notice and hearing requirements of section 50-1002, Idaho Code, prior to certification to the county commissioners. No further appropriation, except as herein provided, shall be made at any other time within such fiscal year unless the proposition to make each appropriation has been first sanctioned by a majority of the legal voters of such city, either by petition signed by them equal in number to a majority of the number who voted at the last general city election, or approved at a special election duly called therefor, and all appropriations shall end with the fiscal year for which they are made. Accumulation of Fund Balances—Idaho Code 50-1005A Idaho Code provides that a city may carry over accumulated fund balances into the next fiscal year in order to maintain city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. The authority to determine the appropriate and necessary levels of fund balance rests with the council. 50-1005A. Accumulation of fund balances. Cities may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. 29 Expenditures Not To Exceed Appropriations—Idaho Code 50-1006 The mayor and council have no power to authorize the spending of city funds in excess of the amounts appropriated by ordinance or allowed by the provisions of Chapter 10, Title 50, Idaho Code. There are two exceptions to this rule: 1. One-half plus one of the members of the full city council may declare an emergency, necessitated by casualty, accident or act of nature after the annual appropriation has been made. In the case of a declared emergency, the council may order the mayor and finance committee to borrow a sufficient sum, for a time not exceeding the close of the next fiscal year, to provide for the expense of abating the emergency or making necessary repairs. The debt and interest is added to the amount of the next general property tax levy. 2. To pay a judgment against the city, the mayor and finance committee (with council approval) may borrow for a period of time not exceeding the close of the next fiscal year. The debt and interest is added to the amount of the next general property tax levy. 50-1006. Expenditures not to exceed appropriation -- Exceptions. The mayor and council shall have no power to appropriate, issue or draw on the treasurer for money unless the same has been appropriated or ordered by ordinance, or the claim for the payment of which such order or warrant is issued has been allowed according to the provisions of sections 50-1001 through 50-1042, Idaho Code, and appropriations for the class or object out of which such claim is payable has been made as provided in sections 50-1001 through 50-1042, Idaho Code. Neither the city council nor any department or officer of the corporation shall add to the corporation expenditures in any year anything over and above the amount provided in the annual appropriation bill for the year, except as herein otherwise specially provided; and no expenditures for any improvement to be paid shall exceed in any year the amount allocated for such improvement in the annual appropriation bill, provided, however, that nothing herein contained shall prevent one-half (1/2) plus one (1) of the members of the full council from declaring an emergency, the necessity for which was caused by casualty, accident, or act of nature after such annual appropriation is made. In the event of a declared emergency caused by casualty, accident, or act of nature, the city council may order the mayor and finance committee to borrow a sufficient sum to provide for the expense incurred in abating the emergency or the making of any repairs or restoration of improvements, for a space of time not exceeding the close of the next fiscal year, which sum and interest shall 30 be added to the amount authorized to be raised in the next general tax levy and embraced therein. Should any judgment be obtained against the corporation, the mayor and finance committee, under the sanction of the city council, may borrow for a space of time not exceeding the close of the next fiscal year, a sufficient amount to pay the same, which sum and interest shall in like manner be added to the amount authorized to be raised in the general tax levy of the next year and embraced therein. Miscellaneous Statutory Provisions Relating to Municipal Finance ✓ Audit of City Financial Statements—Idaho Code 50-1010 and 67-450B. ✓ Required Internal Controls—Idaho Code 50-1017. ✓ Business Improvement Districts—Title 50, Chapter 26, Idaho Code. ✓ Deposit and Investment of City Funds—Idaho Code 50-1013. ✓ Public Depository Law—Title 57, Chapter 1, Idaho Code. ✓ Development Impact Fees—Title 67, Chapter 82, Idaho Code. ✓ Financial Reporting Portal—Idaho Code 67-450E. ✓ Franchise Ordinances & Fees—Idaho Code 50-329 and 50-329A. ✓ Local Government Purchasing Law—Title 67, Chapter 28, Idaho Code. ✓ Local Improvement Districts—Title 50, Chapter 17, Idaho Code. ✓ Payment of Claims—Idaho Code 50-1017 and 50-1018. ✓ Resort City Local Option Tax—Idaho Code 50-1043 through 50-1049. ✓ General Obligation Bonds—Idaho Code 50-1019 through 50-1026A. ✓ Revenue Bonds—Idaho Code 50-1027 through 50-1042. ✓ Special Assessments—Idaho Code 50-317, 50-333, 50-334, 50-335 & 50-1008. ✓ Transfer of Unexpended Fund Balances—Idaho Code 50-1014. ✓ Urban Renewal & Revenue Allocation Financing—Title 50, Chapters 20 and 29, Idaho Code. ✓ Video Service Act (Cable Franchising)—Title 50, Chapter 30, Idaho Code. ✓ Warrant Redemption Funds—Idaho Code 50-1004. 31 Understanding Revenue Sources Introduction This section provides information on the most important sources of municipal revenue, specifically: property taxes, fees, franchise fees, state sales tax revenue sharing, state liquor account, and state highway distribution account. Idaho Code sections (or excerpts) are provided in the gray textboxes accompanying the commentary. New Laws on City Revenue Sources for FY 2021 Cities Required to Pass Annual Resolution to Accrue Forgone Starting July 1, 2020: House Bill 354, passed by the 2020 Idaho Legislature, will require each city to pass a resolution every year to accrue forgone property tax levying authority to be used in a future year. If the city fails to pass the resolution, that year's forgone amount would be forfeited permanently, but the city would still retain previous forgone levying authority already accrued. The process to pass the forgone accrual resolution includes notice published in the official newspaper twice, at least seven days apart and there must be a public hearing. The process for the forgone resolution is the same as, and can be done together with, the city's budget notice and hearing. Once passed by the city council, the resolution must be filed with the county with the L-2 property tax levy form. The forgone reserved can only be for the year that the city is filing the L-2 levy form, and you can't accrue multiple years of forgone in one resolution. The resolution must specify the exact dollar amount of forgone being reserved. Bill Removing Deadline for Homeowner's Exemption Applications Signed into Law: One of the few property tax related bills to pass this session was House Bill 562, sponsored by the Idaho Realtors Association that would end the April 15 deadline to file for the Homeowner's Exemption. If the application is for a residential property that did not previously qualify for the Homeowner's Exemption and is made after the tax levies are finalized in August, then cities, counties and other taxing districts would see a small reduction in their tax revenue for that year. This fiscal impact, which is hard to quantify at this point, was why AIC and the Idaho Association of Counties opposed the bill. Legislators felt that the small loss of revenue for local governments was not an unreasonable sacrifice to ensure that homeowners get the exemption, which can be the difference for some people in whether they are able to afford purchasing a home. 32 Legislation Reforming Revenue Sharing Distribution Takes Effect July 1, 2020: House Bill 408, passed by the 2020 Idaho Legislature, combined the formerly separate formulas for the State and County Distribution into a single formula that is aimed at reforming the distribution so it is allocated on a population basis. The passage of House Bill 408 means that possibly the next decade will be spent bringing the distribution in line on a population basis. The general idea is that cities that have low revenue sharing per capita distributions will get most of the new revenue in the future and will be somewhat protected when revenue drops. Cities that have high revenue sharing per capita distributions would, at most, see very small increases in future years amounting to I% annually if the economy is growing. The practical effect of passing House Bill 408 is that cities with higher than average per capita amounts will not be able to count on meaningful revenue increases to support their operating budgets—they will effectively be frozen. Even cities that are close to the statewide per capita average will have greater uncertainty because they may get new revenue one year and then wait a year or two before getting additional revenue. House Bill 408 takes effect July 1, 2020. It establishes new quarterly base amounts for Fiscal Year 2020 for each city based on their quarterly revenue sharing distribution, as well as an annual per capita revenue sharing amount based on the previous Fiscal Year's receipts. If there is no change in the amount of revenue sharing from the same quarter of the previous Fiscal Year, then cities will receive the same distribution amount. If the revenue to be distributed in the current quarter is greater than the balance of the state's revenue sharing account for the same quarter of the previous Fiscal Year: In the event the distributions made to cities during the same quarter of the previous Fiscal Year are below the base amount for FY2020, then all cities receive a proportional increase up to the base amount and up to a I% increase over the base amount. Any remaining moneys are allocated to cities with below- average per capita distributions in proportion to that city's population share of the population of all cities with a below-average per capita distribution. In the event the distributions made to cities during the same quarter of the previous Fiscal Year are at or above the base amount for FY2020, then cities will receive the same amount from the same quarter of the previous Fiscal Year, plus a proportional increase up to 1%. Any remaining moneys are allocated to cities with below-average per capita distributions in proportion to that city's population share of the population of all cities with a below-average per capita distribution. If revenue declines below the amount for the same quarter of the previous Fiscal Year, then each city would receive a proportional reduction down to the quarterly base amount 33 for FY2020, and if further reductions are needed, they would be based on the proportion that the city's population bears to the population of all cities within the state. Property Taxes Property taxes have undergone many significant changes in recent decades. An explanation of the evolution of property tax reform will give city officials a more complete understanding of current law. Brief History of Property Taxes in Idaho' Until 1931, the property tax was the major source of revenue for state and local governments in Idaho. The property tax was adopted during Idaho's territorial period to fit what one analyst has called "a colony largely dominated by young, wandering, property -less, male miners." Duplicate taxation often occurred because ore, food and mining supplies moved slowly through the state by wagon and were often assessed by overzealous county officials. No wonder that in the 1870 census, the total valuation of personal property exceeded real property by a ratio of two to one. The property tax collection system was scandalous, one of the real black marks on territorial governance. Some tax collectors received 10 to 20 times more in collection fees than they did in salary. Notice procedures were simple and crude. A general announcement was published in the county newspaper about everybody's tax liability. Shortly thereafter, the delinquent list was published, followed by a tax sale no more than 50 days later. Beginning in 1913 individual notices were mailed directly to property owners. Property tax due dates were spread out into the now familiar first and second half deadline dates. The first steps toward diversifying state revenue sources were taken in the 1930s and met with mixed success. In 1931 Governor C. Ben Ross passed an income tax bill through the Legislature under the banner of property tax relief. Four years later, Ross called legislators into special session to consider a 2 cent sales tax to leverage additional federal relief funds. A 1936 referendum on the sales tax failed, effectively killing the sales tax in Idaho until the 1960s. Administration of the property tax system suffered due to the lack of a centralized statewide supervisory head of taxation. In conflicts over property valuation, local elected boards of equalization and assessors often prevailed over state tax officials. The genesis of a centralized system came with the passage of a constitutional amendment in 1944, ' AIC extends its appreciation to Dr. Jim Weatherby, who contributed the research and analysis for this section. 34 which created the State Tax Commission and abolished the State Board of Equalization (composed of state elected officials). The transition to full-time tax commissioners came in 1967. Despite the mandate that all property be assessed at full cash value there was great variation in assessments throughout much of our early history, and disparities affected everything from hogs to ore deposits. "All of you are cussed criminals," charged Attorney General McDougall to a statewide meeting of county assessors in 1909. Various solutions were tried, but were generally ineffective. County assessors were required to call special meetings where taxpayers were administered oaths and questioned about the full cash value of properties in the area. Their testimony was subsequently incorporated into the valuation determination for the property. In 1965 Governor Robert Smylie successfully shepherded a 3 cent sales tax through the Legislature. The state swore off the property tax while a sales tax was in effect and the property tax on business inventories and livestock was repealed. The sales tax passed a statewide referendum in 1966 by over 60 percent of Idaho voters. The Legislature attempted to eliminate wide disparities in rates of assessment across the state by passing legislation in 1965 setting the rate of assessment at 20 percent for real and personal property and 40 percent for operating property. In 1967 the Idaho Supreme Court unanimously struck down the statute, mandating that all property must be assessed at 20 percent of full cash value, and that property must be reappraised on a strict schedule by 1982. This meant a significant shift of property tax burden from railroads and utilities to residential property owners. The implementation of this mandate directly or indirectly led to several confrontations between state and local officials. The increased burden on residential property owners sparked anti -tax sentiment most acutely in areas experiencing significant increases in residential property values, particularly Ada, Bannock, Canyon, Kootenai and Nez Perce Counties. The result—the One Percent Initiative—was based on California's Proposition 13 and limited aggregate property tax levies to 1 percent of actual market value. In 1978 the initiative garnered the approval of 58 percent of Idaho electors. Subsequently, the Legislature was forced to make the difficult decision of how to implement the initiative. In 1979 the Legislature froze property taxes for operating budgets at 1978 levels. The legislation provided an override authority that permitted taxing districts to levy higher property taxes upon the approval of two-thirds of local voters. County assessors were required to conduct reappraisal or indexing programs to bring assessed values up to 1978 full market value by 1980. Property valuation increases in succeeding years were limited to 2 percent per year. In 1980 the Legislature continued the freeze on operating budgets, but allowed property tax levies to be increased by a growth factor of 4 percent, provided that the property tax 35 rate would not exceed 1 percent in any of the city's tax code areas. The following year, the Legislature allowed cities to increase their operating budget certifications by 5 percent and exceed that amount if they had substantial market value growth over the prior year. The 2 percent cap on annual market value increases was subsequently repealed effective January 1982. In 1983 legislation was approved to allow growing cities to exceed the 5 Percent Cap. A city could apply its current tax rate against up to 80 percent of its annual growth in market value (rather than 50 percent, as the Legislature provided in 1981). Only cities with annual market value growth exceeding 6 percent could utilize this provision; cities experiencing little or no growth remained subject to the 5 Percent Cap. Despite the gradual easing of statutory restrictions on property tax levies, local governments continued to experience fiscal pressure exacerbated by the reduction in federal assistance during the 1980s. The federal general revenue sharing program, started by President Richard Nixon, was eliminated in 1986. The Idaho Legislature responded, allowing cities to use 100 percent of market valuation increases for tax certification purposes. The legislation provided that cities could increase their certifications due to any market value growth as a result of new construction, reappraisal, or annexations, in addition to the 5 Percent Cap. In other words, a city that had experienced a 2 percent increase in market value over the prior year could increase its property tax certification by as much as 7 percent (the 5 Percent Cap plus 2 percent in market value increase). The passage of House Bill 541 in 1988 updated the base years used by cities to certify their operating budgets. Prior to passage of this bill, cities could choose one of four years as a base year for certifying property tax levies: 1978, 1979, 1980, or the prior year. This did not impact cities that consistently increased levies, but it severely penalized cities that cut property taxes. The following year, the Legislature permitted cities to capture up to two-thirds of forgone property tax increases. The legislation provided a cushion for taxing districts that did not need to increase taxes, but worried about restricting their base in future years if they did not utilize all of the allowable increase. The Idaho Legislature eliminated the 5 Percent Cap in 1991. It was replaced by the "Truth in Taxation" Act, which required advertisement of proposed budget or tax increases, and adoption of resolutions and public notice prior to certification of property tax rate increases. The following year, the Truth in Taxation law was amended to permit property tax budgets to increase to 105 percent of the previous year's certified amounts before the requirements were triggered—provided, however, that the budget increase did not increase the tax rate. The Truth in Taxation law was repealed by the passage of House Bill 156 in 1995, which enacted the 3 Percent Cap. Increases in the property tax portion of city budgets were limited to 3 percent over the highest amount of the previous three years, plus levies for new construction and annexation, and levies foregone in previous years. 36 In 1998 legislation was passed allowing cities with levy rates of less than 0.004 to increase their levy rate to .004 upon approval of 60 percent of local electors. Since the 1978 tax revolt, citizen concerns about property taxes have been addressed through the enactment of the Homeowner's Exemption and Circuit Breaker. The "50/50" Homeowner's Exemption was originally passed by voter initiative in 1982 and provided an exemption for 50 percent or $50,000 of the taxable value of a primary residence (whichever was less). The Circuit Breaker provided property tax relief for low-income elderly and disabled homeowners. Legislation to increase the maximum dollar limit of the Homeowner's Exemption to $75,000 and include the value of land in the exemption was passed in 2006. The exemption was also indexed, meaning the upper dollar limit was tied to the Idaho Housing Price Index. In 2009 legislation was approved to clarify that the upper dollar limit of the Homeowner's Exemption would increase or decrease by the annual change in the Idaho Housing Price Index. The 2006 Idaho Legislature also increased the income threshold for Circuit Breaker eligibility to $28,000 or 185 percent of federal poverty guidelines (whichever is greater) for a 2 -member household. Maximum Circuit Breaker relief is $1,320 and is indexed to increase yearly for inflation. Legislation also provided those eligible for Circuit Breaker relief may defer payment of taxes on their primary residence as long as the taxpayer continues to live in the home and qualify for the Circuit Breaker. The state pays the taxes and is reimbursed after the sale of the property. One of the most significant changes to the property tax system in Idaho's history was accomplished by a 2006 special session of the Legislature. The Property Tax Relief Act of 2006 eliminated the maintenance and operations property tax levy for most school districts (Boise School District, a charter district, will still levy some M & O taxes). The effect of the legislation was a reduction of $260 million in property taxes. In 2013 the Idaho Legislature approved AIC -supported legislation to provide personal property tax relief to all Idaho businesses while backfilling the revenue losses for local governments. House Bill 315 provides a $100,000 exemption per business, per county for business -owned machinery, equipment and furnishings ("personal property") effective January 1, 2013. The exemption does apply to operating property owned by utilities and railroads. The revenue losses to local governments, amounting to approximately $20 million annually will be offset with dedicated state sales tax revenue. The amount of replacement revenue for each city will be fixed at the 2013 level and will remain the same in future years. Replacement revenue will be reported on the L-2 property tax levy certification and will be treated as property tax revenue for the purposes of the 3 Percent Cap. House Bill 315 also establishes a de minimis exemption for purchases of personal property of up to $3,000 per item, which will streamline personal property tax reporting 37 for businesses. Because of the insignificant revenue impacts of this exemption, no replacement revenue will be provided by the state. In the 2016 legislative session, House Bill 431 removed the index for the Homeowner's Exemption and set the maximum amount of the exemption at $100,000 or 50 percent of assessed value, whichever is less. Over the past century, Idaho has changed from a state relying primarily on property tax revenues to a state with a balanced tax system, relying on property, sales and income taxes as the three legs of the tax stool. The history of the property tax tells a tale of punctuated equilibrium, of an intense period of tax reform during the 1970s, 1980s, and 2005-06 as a result of citizen dissatisfaction with rapidly rising property values. Authority to Levy Property Taxes—Idaho Code 63-802 Cities may increase the property tax funded portion of their budgets by up to 3 percent over the highest amount of the previous three years, plus growth factors for new construction and annexation (see Appendix H for examples). The amount for new construction is determined by applying the prior year's levy rate not including voter approved bonds or override levies—to any increase in taxable market value resulting from new construction or change in land use classification. New construction values are determined by the county assessor, who is required to prepare a new construction roll. These values are certified by the county on or before the first Monday in June and are finalized by the first Monday in August. To calculate the increase resulting from annexation, the prior year's levy rate—not including voter approved bonds or override levies—is applied to the taxable value of property annexed to the city during the preceding calendar year. 63-802. Limitation on budget requests -- Limitation on tax charges -- Exceptions (excerpt). (1) Except as provided in subsections (3) and (4) of this section, no taxing district shall certify a budget request for an amount of property tax revenues to finance an annual budget that exceeds the greater of paragraphs (a) through (k) of this subsection, inclusive: (a) The dollar amount of property taxes certified for its annual budget for any one (1) of the three (3) tax years preceding the current tax year, whichever is greater, for the past tax year, which amount may be increased by a growth factor of not to exceed three percent (30) plus the amount of revenue calculated as described in this subsection. Multiply the levy of the previous year, not including any levy described in subsection (4) of this section, or any school G district levy reduction resulting from a distribution of state funds pursuant to section 63-3638(11) or (13), Idaho Code, by the value shown on the new construction roll compiled pursuant to section 63-301A, Idaho Code; and by the value of annexation during the previous calendar year, as certified by the state tax commission for market values of operating property of public utilities and by the county assessor; (b) The dollar amount of property taxes certified for its annual budget during the last year in which a levy was made; (c) The dollar amount of the actual budget request, if the taxing district is newly created, except as may be provided in paragraph (i) of this subsection; Increased Levies for Low Property Tax Cities—Idaho Code 63-802 (1)(g) A city with a levy rate under 0.004 may increase its rate to that level upon approval by 60 percent of city electors voting on the question. The election may be held on the third Tuesday in May or the Tuesday following the first Monday in November in any year. An example is provided below; see Appendix J for a list of city levy rates. Assume a city has a levy rate of 0.001910302, and the market value of property in the city is $4,862,583. The difference between 0.004 and the city's levy rate is shown below: 0.004 - 0.001910302 = 0.002089698 The difference is then multiplied by the market value to get the amount of the property tax budget increase: 0.002089698 * $4,862,583 = $10,161.33 63-802. Limitation on budget requests -- Limitation on tax charges -- Exceptions (excerpt). (1)(g) In the case of cities, if the immediately preceding year's levy subject to the limitation provided by this section, is less than 0.004, the city may increase its budget by an amount not to exceed the difference between 0.004 and actual prior year's levy multiplied by the prior year's market value for assessment purposes. The additional amount must be approved by sixty percent (600) of the voters voting on the question at an election called for that purpose and held on the date in May or November provided by law and may be included in the annual budget of the city for purposes of this section. 39 Temporary Override Levies—Idaho Code 63-802 (3) A city may temporarily exceed the 3 Percent Cap if an override levy is approved by a majority of city electors voting on the question. The election may be held on the third Tuesday in May or the Tuesday following the first Monday in November in any year. The levy may not exceed two years in duration. There is no restriction on the dollar amount that may be authorized by an override levy. However, the maximum levy rates set forth in Idaho law cannot be exceeded, even with voter approval. See Appendix K for a list of maximum levy rates. 63-802. Limitation on budget requests -- Limitation on tax charges -- Exceptions (excerpt). (3) No board of county commissioners shall set a levy, nor shall the state tax commission approve a levy for annual budget purposes, which exceeds the limitation imposed in subsection (1) of this section unless authority to exceed such limitation has been approved by a majority of the taxing district's electors voting on the question at an election called for that purpose and held pursuant to section 34-106, Idaho Code, provided however, that such voter approval shall be for a period of not to exceed two ( 2 ) years. Permanent Override Levies—Idaho Code 63-802 (1)(h) A city is allowed to permanently increase its levy rate beyond the level authorized by the 3 Percent Cap, but must remain within applicable levy limits (see Appendix K for levy limits for specific funds). The increase must be approved by two-thirds of city electors voting on the question, with the election held on the third Tuesday in May or the Tuesday following the first Monday in November in any year. 63-802. Limitation on budget requests -- Limitation on tax charges -- Exceptions (excerpt). (1)(h) A taxing district may submit to the electors within the district the question of whether the budget from property tax revenues may be increased beyond the amount authorized in this section, but not beyond the levy authorized by statute. The additional amount must be approved by sixty-six and two-thirds percent (66 2/30) or more of the voters voting on the question at an election called for that purpose and held on the May or November dates provided by section 34-106, Idaho Code. If approved by the required minimum sixty-six and two-thirds percent (66 2/30) of the voters voting at the election, the new budget amount shall be the base budget for the purposes of this section; it Forgone Property Tax Levies—Idaho Code 63-802 (1)(e) & (1)(f) When a city chooses to levy less than the maximum allowed by law, the forgone amount accumulates, and the city may add all or part of the forgone amount to its levy in any subsequent year. The city may increase its property tax levy by the forgone amount, plus any additional property tax increases permitted by law (including the 3 Percent Cap, plus new construction and annexation). Cities Required to Pass Annual Resolution to Accrue Forgone Starting July 1, 2020: House Bill 354, passed by the 2020 Idaho Legislature, will require each city to pass a resolution every year to accrue forgone property tax levying authority to be used in a future year. If the city fails to pass the resolution, that year's forgone amount would be forfeited permanently, but the city would still retain previous forgone levying authority already accrued. The process to pass the forgone accrual resolution includes notice published in the official newspaper twice, at least seven days apart and there must be a public hearing. The process for the forgone resolution is the same as, and can be done together with, the city's budget notice and hearing. Once passed by the city council, the resolution must be filed with the county with the L-2 property tax levy form. The forgone reserved can only be for the year that the city is filing the L-2 levy form, and you can't accrue multiple years of forgone in one resolution. The resolution must specify the exact dollar amount of forgone being reserved. Process for Levying for Forgone: There is no requirement for an election for recovering forgone levies; however, House Bill 474, passed by the 2016 Idaho Legislature, does set forth a process to be followed when a city uses forgone levying authority. First, the city council must adopt a resolution stating the governing board's intent to use the forgone levying authority, the amount of forgone revenue to be included in the tax levy for that fiscal year, and the purpose for which the forgone revenue will be used. The governing board is also required to publish notice and hold a hearing on the forgone levy, which may be done in conjunction with the published notice and hearing on the annual budget. The resolution and public hearing must be done before the city certifies its property tax levy to the county using forgone levying authority. The city clerk must file a copy of the resolution with the county clerk and the Idaho Tax Commission. 63-802. Limitation on budget requests -- Limitation on tax charges -- Exceptions (excerpt). (1)(e) In the case of a nonschool district for which less than the maximum allowable increase in the dollar amount of property taxes is certified for annual budget purposes in any one (1) year, such a district may, in any following year, recover the forgone increase by certifying, in addition to any increase otherwise allowed, an amount not to exceed one hundred percent 51 (1000) of the increase originally forgone. Provided however, that prior to budgeting any forgone increase, the district must provide notice of its intent to do so, hold a public hearing, which may be in conjunction with its annual budget hearing, and certify by resolution the amount of forgone increase to be budgeted and the specific purpose for which the forgone increase is being budgeted. Upon adoption of the resolution, the clerk of the district shall file a copy of the resolution with the county clerk and the state tax commission. Said additional amount shall be included in future calculations for increases as allowed; (f) If a taxing district elects to budget less than the maximum allowable increase in the dollar amount of property taxes, the taxing district may reserve the right to recover all or any portion of that year's forgone increase in a subsequent year by adoption of a resolution specifying the dollar amount of property taxes being reserved. Otherwise, that year's forgone increase may not be recovered under paragraph (e) of this subsection. The district must provide notice of its intent to do so and hold a public hearing, which may be in conjunction with its annual budget hearing if applicable. The resolution to reserve the right to recover the forgone increase for that year shall be adopted at the annual budget hearing of the taxing district if the district has a budget hearing requirement; Exempt Levies—Idaho Code 63-802 (4) The 3 Percent Cap on property tax increases does not apply to revenues from non - property tax sources, voter approved bonds or override levies, or levies applicable to new construction or newly annexed territory. 63-802. Limitation on budget requests -- Limitation on tax charges -- Exceptions (excerpt). (4) The amount of property tax revenues to finance an annual budget does not include revenues from nonproperty tax sources and does not include revenue from levies for the payment of judicially confirmed obligations pursuant to sections 63-1315 and 63-1316, Idaho Code, and revenue from levies that are voter - approved for bonds, override levies or supplemental levies, plant facilities reserve fund levies, school emergency fund levies or for levies applicable to newly annexed property or for levies applicable to new construction as evidenced by the value of property subject to the occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax year. The amount of property tax revenues to finance an annual budget does not include any property taxes that were collected and refunded on property that 51K is exempt from taxation, pursuant to section 63-1305C, Idaho Code. Levy Limits State law sets limits for specific property tax levies. For instance, cities have the authority to levy taxes for general revenue purposes of up to nine -tenths percent (.9%) of the assessed market value of the taxable property within city limits in any one year. Limits apply to levies for airports, capital improvement funds, libraries, cemeteries, and recreation. The 3 Percent Cap applies to the total property tax budget of the city (excluding voter approved bonds and levies), whereas levy limits apply to levies for specific purposes. If a budget increase permitted under the 3 Percent Cap results in a levy that exceeds the limit set in state law, the levy must be reduced. See Appendix K for a list of statutory levy limits. 50-235. Tax levy for general and special purposes. The city council of each city is hereby empowered to levy taxes for general revenue purposes not to exceed nine tenths percent (.90) of the market value for assessment purposes on all taxable property within the limits of the city in any one (1) year, and such levies for special purposes as are or may hereafter be provided, on all property within the limits of the city, taxable according to the laws of the state of Idaho, the valuation of such properties to be ascertained from the assessment rolls of the proper county. Tax Money Due Monthly from County—Idaho Code 63-1202 (1) The county auditor must disburse to the city on the second Monday of each month (except January and July when it may occur no later than the 25th) all tax monies belonging to the city accompanied by a statement showing the source and amount of money from each levy. 63-1202. Settlement by county auditor (excerpt). (1) The county auditor must, on the second Monday of each month, transmit to the clerk of every taxing district having a treasurer whose duty it is to receive, keep and disburse all moneys belonging to it, a settlement of all moneys belonging to each district, paid into the county treasury since the last transmittal; provided however, that in the months of July and January the money may be transmitted no later than the twenty- fifth day of the month. am Certification of Valuation Dates—Idaho Code 63-301A & 63-1312 The county auditor must notify the city prior to the fourth Monday of March of the total taxable value of all taxable property within the city for the preceding calendar year. Prior to the first Monday in August, the auditor must notify the city of the taxable value from the current year's property roll, the previous year's operating property roll, the prior year's actual or current year's estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax. The current operating property roll is furnished to the city after the auditor receives the roll from the Idaho Tax Commission. The new construction roll is certified by the first Monday in June; however, the value of electrical generating facilities must be reported to the county auditor by the Idaho Tax Commission by the third Monday in July, and the value is subject to correction by the Tax Commission until the first Monday in September. 63-301A. New construction roll. (1) The county assessor shall prepare a new construction roll, which shall be in addition to the property roll, which new construction roll shall show: (a) The name of the taxpayer; (b) The description of the new construction, suitably detailed to meet the requirements of the individual county; (c) A description of the land and its change in use, suitably detailed to meet the needs of the individual county; (d) The amount of taxable market value added to the property on the current year's property roll that is directly the result of new construction or a change in use of the land or both; (e) The amount of taxable market value added as provided in subsection (3)(g) of this section as a result of dissolution of any revenue allocation area; (f) The amount of taxable market value to be deducted to reflect the adjustments required in paragraphs (f)(i), (f) (ii) , (f) (iii) and (f) (iv) of this subsection: (i) Any board of tax appeals or court ordered value change, if property has a taxable value lower than that shown on any new construction roll in any one (1) of the immediate five (5) tax years preceding the current tax year; !EI (ii) Any reduction in value resulting from correction of value improperly included on any previous new construction roll as a result of double or otherwise erroneous assessment; (iii) Any reduction in value, in any one (1) of the immediate five (5) tax years preceding the current tax year, resulting from a change of land use classification; (iv) Any reduction in value resulting from the exemption provided in section 63-602W(4), Idaho Code, in any one (1) of the immediate five (5) tax years preceding the current tax year. (2) As soon as possible, but in any event by no later than the first Monday in June, the new construction roll shall be certified to the county auditor and a listing showing the amount of value on the new construction roll in each taxing district or unit be forwarded to the state tax commission on or before the fourth Monday in July. Provided however, the value shown in subsection (3)(f) of this section shall be reported to the appropriate county auditor by the state tax commission by the third Monday in July and the value sent by the county auditor to each taxing district. The value established pursuant to subsection (3)(f) of this section is subject to correction by the state tax commission until the first Monday in September and any such corrections shall be sent to the appropriate county auditor, who shall notify any affected taxing districts. (3) The value shown on the new construction roll shall include the taxable market value increase from: (a) Construction of any new structure that previously did not exist; or (b) Additions or alterations to existing nonresidential structures; or (c) Installation of new or used manufactured housing that did not previously exist within the county; or (d) Change of land use classification; or (e) Property newly taxable as a result of loss of the exemption provided by section 63-602W(3) or (4), Idaho Code; or (f) The construction of any improvement or installation of any equipment used for or in conjunction with the generation of electricity and the addition of any improvement or equipment intended to be so used, except property that has a value :m allocated or apportioned pursuant to section 63-405, Idaho Code, or that is owned by a cooperative or municipality, as those terms are defined in section 61-332A, Idaho Code, or that is owned by a public utility, as that term is defined in section 61-332A, Idaho Code, owning any other property that is allocated or apportioned. No replacement equipment or improvements may be included; or (g) Provided such increases do not include increases already reported on the new construction roll, as permitted in paragraphs (j) and (k) of this subsection, increases in value over the base value of property on the base assessment roll within an urban renewal revenue allocation area that has been terminated pursuant to section 50-2909(4), Idaho Code, to the extent that this increment exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value. Notwithstanding other provisions of this section, the new construction roll shall not include new construction located within an urban renewal district's revenue allocation area, except as provided in this paragraph; or (h) New construction, in any one (1) of the immediate five (5) tax years preceding the current tax year, allowable but never included on a new construction roll, provided however, that, for such property, the value on the new construction roll shall reflect the taxable value that would have been included on the new construction roll for the first year in which the property should have been included. (i) Formerly exempt improvements on state college or state university owned land for student dining, housing, or other education related purposes approved by the state board of education and board of regents of the university of Idaho as proper for the operation of such state college or university provided however, such improvements were never included on any previous new construction roll. (j) Increases in base value when due to previously determined increment value added to the base value as required in sections 50-2903 and 50-2903A, Idaho Code, due to a modification of the urban renewal plan. In this case, the amount added to the new construction roll will equal the amount by which the increment value in the year immediately preceding the year in which the base value adjustment described in this subsection occurs exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value. (k) Increases in base value when due to previously determined increment value added to the base value as a result of a de - I e annexation within a revenue allocation area as defined in section 50-2903, Idaho Code. In this case, the amount added to the new construction roll will equal the amount by which the increment value in the year immediately preceding the year in which the de -annexation described in this subsection occurs exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value within the area subject to the de - annexation. (4) The amount of taxable market value of new construction shall be the change in net taxable market value that is attributable directly to new construction or a change in use of the land or loss of the exemption provided by section 63-602W(3) or (4), Idaho Code. It shall not include any change in value of existing property that is due to external market forces such as general or localized inflation, except as provided in subsection (3)(g) of this section. (5) The amount of taxable market value of new construction shall not include any new construction of property that has been granted a provisional property tax exemption, pursuant to section 63-1305C, Idaho Code. A property owner may apply to the board of county commissioners, if an application is required pursuant to section 63-602, Idaho Code, for an exemption from property tax at the time the initial building permits are applied for or at the time construction of the property has begun, whichever is earlier, or at any time thereafter. 63-1312. Municipal property taxes -- Notification of valuation. (1) Prior to the fourth Monday of March of the current year the county auditor must notify every taxing district or authority, other than school districts, of the total taxable valuation of all the taxable property situated within such districts for the preceding calendar year for the purpose of assisting such governing authorities in their determination of tax rates to be levied for the current year and other informational purposes. (2) Prior to the first Monday in August the auditor of each county in the state shall notify the state tax commission and the clerk of each taxing unit in his county of the taxable valuation of all the taxable property situated within that taxing district from the property roll for the current year, from the operating property roll for the previous year, from the prior year's actual or current year's estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax notwithstanding exemptions authorized in chapter 6, title 63, Idaho Code, for the previous year. :1 VA (3) The auditor shall furnish the valuation from the current operating property roll upon receipt from the state tax commission. (4) Subsequent to the notification of the county auditor of revenues sufficient to cover expenses as provided in section 50- 2903(5), Idaho Code, taxable value as used in this section shall also include the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area. Fees User Fees as a Source of City Revenue Cities receive revenue from fees for water, sewer, sanitation, airports, cemeteries, parks and recreation, irrigation systems, libraries and other city services. The proliferation of property tax limitations has resulted in increased reliance on user fees by local governments. Fees also reflect the principle that the cost of public services should be borne by those who benefit from the services. Fees must be reasonably related to, but cannot exceed, the cost of providing the service. Public Notice and Hearing on New or Increased Fees—Idaho Code 63-1311 & 63-1311A Cities are required to publish notice and hold a public hearing prior to increasing fees by more than 5 percent or imposing new fees. The notice requirement may be satisfied by one of the following alternatives. ✓ Notice may be published as a legal notice in the official city newspaper, run once each week for the two weeks preceding the week of the public hearing (a sample notice is included in Appendix L). The notice must state: a. The date, time and place of the public hearing on the new/increased fees; and b. That the purpose of the hearing is to take public testimony regarding the new/increased fee and to explain the reasons for the new/increased fee. ✓ Holding three public meetings in three different locations in the city. ✓ A single mailed notice to all city residents and all notices must include the same information. A public meeting must be held at least seven days after mailing of the notice. At the public hearing, citizens must be allowed to provide testimony on the new/increased fee. Any new/increased fee that is adopted without public notice and hearing is void. Ie 63-1311. Fees for services. (1) Notwithstanding any other provision of law, the governing board of any taxing district may impose and cause to be collected fees for those services provided by that district which would otherwise be funded by property tax revenues. The fees collected pursuant to this section shall be reasonably related to, but shall not exceed, the actual cost of the service being rendered. (2) No charge, other than property taxes shall be included on a tax notice unless the taxing district placing such charge has received approval by the board of county commissioners to place such charge on the tax notice and meets the criteria set forth in section 63-902, Idaho Code. 63-1311A. Advertisement of and hearing on fee increases. No taxing district may make a decision approving a fee increase that is in excess of five percent (50) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such proposed fee increase or fee imposition at a regular or special meeting of the district's governing body and after it gives public notice of such hearing in the manner provided in this section. Any taxing district that is required to hold a hearing and give public notice of the hearing as provided in this section, and which fails to do so, shall have the validity of all or a portion of the fee increase that it collects be voidable. The taxing district shall give public notice of its intent to make a decision on a proposed fee increase, that is in excess of five percent (50) of the amount of fees last collected prior to such decision, or a decision to impose a new fee by giving public notice either by advertising in at least one (1) newspaper as defined in section 60-106, Idaho Code, or by holding three (3) public meetings in three (3) different locations in the district or by a single mailing notice to all district residents, providing that the same information is given and providing the meeting shall be held not less than seven (7) days after mailing of the notice. An advertisement used to satisfy the requirements of this section shall be run once each week for the two (2) weeks preceding the week during which the hearing required by this section will be held. The advertisement shall state that the taxing district will meet on a certain day, time and place fixed in the advertisement, for the purpose of hearing public comments regarding any proposed fee increase beyond the limits prescribed by this section, or imposition of a new fee and to explain the reasons for such action. 50 Franchise Fees Understanding Franchises & Franchise Fees—Idaho Code 50-329, 50-329A & 50-3007 Cities are responsible for regulating use of public rights-of-way and have authority to grant franchises for the use of public rights-of-way. Typically, those franchises are granted for power, natural gas, cable telecommunications, water purveyors, and solid waste haulers. A franchise may also be granted to a railroad for a spur line to connect the main railroad line to a private property. Idaho law provides that cities may charge franchise fees for use of public rights-of-way by public service providers, which include electric, natural gas and water public utilities, and cooperative electric associations. Franchise fees are not charged to telecommunications (telephone) companies because of a prohibition in Article XI, Section 13 of the Idaho Constitution. Franchise fees for power, natural gas, and water utilities, and cooperative electric associations are governed by Idaho Code 50-329A, which provides that fees cannot exceed 1 percent of the utility's gross revenues from within the city, unless approved by the utility or by majority vote of city electors. Franchise fees cannot exceed 3 percent of gross revenues unless a higher percentage is being paid under an existing franchise agreement and renewal of that rate must be by consent of the utility or majority vote of city electors. If the city charges a franchise fee to a utility the city is prohibited from charging other fees related to services provided, such as an encroachment permit fee. Cable television franchises are governed by Idaho Code Title 50, Chapter 30 and provisions of federal law. Cable service providers have the option to negotiate franchise agreements with cities or seek a state -issued certificate of franchise authority pursuant to the provisions of Idaho Code Title 50, Chapter 30. Idaho Code 50-3007 regulates franchise fees for video service providers operating under a state -issued certificate of franchise authority, and permits a fee of up to 5 percent of gross revenue, or the percentage paid under an existing franchise agreement with an incumbent cable service provider, whichever is less. Gross revenue includes: • Monthly video service subscriber charges, • Equipment rental charges, • Late fees, • Insufficient funds fees, • Fees attributable to video service when sold as part of a package with phone or Internet service, and • Pay-per-view and video -on -demand charges. The definition of gross revenue provided in Idaho Code 50-3007 does not include revenue received by the video service provider from advertising or home shopping channels, or franchise fee revenue paid to the city. However, the law provides an exception for cities that had a broader definition of gross revenue in a franchise agreement in effect on July 1, 2012. That broader definition of gross revenue will 51 continue to apply to that city in the future in the event that the video service provider elects to operate under a state -issued certificate of franchise authority. The procedural requirements of Idaho Code 50-329 apply to all types of franchises granted by a city. Franchises must be granted by ordinance, and no ordinance granting a franchise may be passed by the city council until at least 30 days after its introduction and until it has been published (in full) at least once in the official city newspaper. (The franchise for a railroad spur line does not have to be published.) After publication the ordinance may not be amended in a manner less favorable to the city—however, amendments favorable to the city may be made at any time after publication. After the public hearing, the council may proceed to adopt the franchise ordinance, which must be approved by a majority of the full council. The franchise ordinance must be published in full or by summary within 30 days after passage by the council. The costs of publication of the franchise ordinance, both before and after passage by the council, must be paid by the utility/service provider. 50-329. Franchise ordinances -- Regulations. No ordinance granting a franchise in any city shall be passed on the day of its introduction, nor for thirty (30) days thereafter, nor until such ordinance shall have been published in at least one (1) issue of the official newspaper of the city; and after such publication, such proposed ordinance shall not thereafter and before its passage be amended in any particular wherein the amendment shall impose terms, conditions or privileges less favorable to the city than the proposed ordinance as published; but amendments favorable to the city may be made at any time and after publication; provided that an ordinance granting a franchise to lay a spur, railroad track or tracks connecting manufacturing plants, warehouses or other private property with a main railroad line, need not be published before the same is passed by the council. No franchise shall be created or granted by the city council otherwise than by ordinance, and the passage of any such ordinance shall require the affirmative vote of one- half (1/2) plus one (1) of the members of the full council. Franchises created or granted by the city council for electric, natural gas or water public utilities, as defined in chapter 1, title 61, Idaho Code, or to cooperative electrical associations, as defined in section 63-3501(a), Idaho Code, shall be for terms of not less than ten (10) years and not greater than fifty (50) years unless otherwise agreed to by the utility or cooperative electrical association. All publications of ordinances granting a franchise, both before and after passage, shall be made at the expense of the applicant or grantee. Where an ordinance granting a franchise is sought to be amended after the same has been in force, the provisions of this section as to publication, before final action upon such amendment, shall apply as in cases of proposed ordinances granting original franchises. 52 50-329A. Franchise ordinances -- Fees. (1) This section applies to franchises granted by cities to electric, natural gas and water public utilities, as defined in chapter 1, title 61, Idaho Code, and to cooperative electrical associations, as defined in subsection (a) of section 63-3501, Idaho Code, which provide service to customers in Idaho and which shall also be known as "public service providers" for purposes of this section. Notwithstanding any other provision of law to the contrary, cities may include franchise fees in franchises granted to public service providers, only in accordance with the following terms and conditions: (a) Franchise fees assessed by cities upon a public service provider shall not exceed one percent (lo) of the public service provider's "gross revenues" received within the city without the consent of the public service provider or the approval of a majority of voters of the city voting on the question at an election held in accordance with chapter 4, title 50, Idaho Code. In no case shall the franchise fee exceed three percent (30), unless a greater franchise fee is being paid under an existing franchise agreement, in which case the franchise agreement may be renewed at up to the greater percentage, with the consent of the public service provider or the approval of a majority of voters of the city voting on the question at an election held in accordance with chapter 4, title 50, Idaho Code. For purposes of this section, "gross revenues" shall mean the amount of money billed by the public service provider for the sale, transmission and/or distribution of electricity, natural gas or water within the city to customers less uncollectibles. (b) Franchise fees shall be collected by the public service provider from its customers within the city, by assessing the franchise fee percentage on the amounts billed to customers for the sale, transmission and/or distribution of electricity, natural gas or water by the public service provider within the city. The franchise fee shall be separately itemized on the public service provider's billings to customers. (c) Cities collecting franchise fees shall also be allowed to collect user fees from consumers located within the city in the event such consumers purchase electricity, natural gas or water commodities and services from a party other than the public service provider. The user fee shall be assessed on the purchase price of the commodities or services, including transportation or other charges, paid by the consumer to the seller and shall be collected by the city from the consumer. Except as provided in this subsection, user fees shall be subject to all of the same terms, rates, conditions and 53 limitations as the franchise fee in effect in the city and as provided for in this section. This subsection shall not apply to a consumer to the extent that consumer is purchasing commodities and services from a party other than the public service provider on the effective date of this act, only until such time that the existing franchise agreement for the city in which the consumer is located either expires or is renegotiated. (d) Franchise fees shall be paid by public service providers within thirty (30) days of the end of each calendar quarter. (e) Franchise fees paid by public service providers will be in lieu of and as payment for any tax or fee imposed by a city on a public service provider by virtue of its status as a public service provider including, but not limited to, taxes, fees or charges related to easements, franchises, rights-of-way, utility lines and equipment installation, maintenance and removal during the term of the public service provider's franchise with the city. (2) This section shall not affect franchise agreements which are executed and agreed to by cities and public service providers with an effective date prior to the effective date of this act. 50-3007. Video service provider fee. (1) A system operator providing video service within a political subdivision pursuant to a certificate of franchise authority shall pay to the political subdivision in which it provides video service a video service provider fee as may be required by the political subdivision pursuant to this section. For the purposes of this section, subscribers whose service address is within the jurisdictional limits of a city shall be deemed city subscribers and those subscribers whose service address is outside the jurisdictional limits of a city shall be deemed county subscribers. (2) The obligation to pay such a fee shall commence upon commencement of the provision of video service to subscribers. The video service provider's fee shall be paid to the political subdivision in which it provides video service on a quarterly basis, forty-five (45) days after the close of each calendar quarter, and shall be calculated as a percentage of gross revenues, as defined in subsection (4) of this section. Except as provided in section 50-3006, Idaho Code, the political subdivision may not require any additional fees or charges from the system operator and may not require the use of any other calculation method. 54 (3) The fee authorized by this section shall be a percentage of gross revenue, as defined in this section, and shall be determined by the political subdivision. If there is an incumbent cable service provider providing cable service in the political subdivision, the system operator shall pay an amount equal to the percentage of gross revenue paid by an incumbent cable service provider or five percent (50), whichever is less. If there is no incumbent cable service provider having a franchise agreement with the political subdivision, or if a political subdivision has not previously established and assessed such fee to an incumbent cable service provider, the fee shall be established by the political subdivision, in an amount not in excess of five percent (50) of the gross revenue, which fee shall be applicable to all video service providers within the political subdivision, regardless of whether they provide video service pursuant to a local franchise or a certificate of franchise authority. (4)(a) For purposes of this section: (i) "Gross revenues" means all revenues, calculated in accordance with generally accepted accounting principles (GAAP), that are received by the system operator from subscribers for the provision of video service to subscribers within the jurisdictional limits of the political subdivision. Gross revenues shall include the following: 1. All recurring charges and fees paid by subscribers for the provision of video service; equipment rental charges, late fees and insufficient funds fees; and fees attributable to video service when sold individually or as part of a package or bundle, or functionally integrated with services other than video services. The term "gross revenues" shall not include any charges resulting from action by a federal agency or taxes or surcharges imposed by a governmental body which are separately itemized and billed by a video service provider to its subscribers; 2. Event -based charges for video service, including pay- per-view and video -on -demand; and 3. Any other consideration a system operator receives from its subscribers for providing video service when it is received in a transaction that would evade imposition of a franchise fee if such consideration is not included in revenue. (ii) Notwithstanding any provision of this chapter, if a franchise agreement between a political subdivision and an incumbent cable service provider in effect on July 1, 2012, defines the term "gross revenues," which definition includes 55 revenues in addition to the revenues set forth in the definition of gross revenues in subsection (4)(a) of this section, the video service provider fee paid by any system operator providing service within a political subdivision pursuant to a certificate of franchise authority issued on or after July 1, 2012, pursuant to this chapter, shall be calculated based upon the definition of gross revenues set forth in the franchise agreement between a political subdivision and an incumbent cable provider in effect on July 1, 2012. (b) In the case of a video service that is bundled or integrated functionally with other services, capabilities or applications, the portion of the system operator's revenue attributable to the other services, capabilities or applications shall be included in gross revenues unless the provider can reasonably identify the division or exclusion of the revenue from its books and records, which may include the provider's tax billing records, that are kept in the regular course of business. (c) Revenue of an affiliate shall be included in the calculation of gross revenues to the extent the treatment of the revenue as revenue of the affiliate would have the effect of evading the payment of the video service provider fee that would otherwise be paid for video service. (5) Payment of the fees as required in this section shall be accompanied by a written report identifying the amount of revenues received from subscribers for the provision of video services to the subscribers and identifying exclusions from gross revenues, if any. A political subdivision may, upon reasonable advance written notice, but not more frequently than once in any calendar year, review the business records of a system operator to the extent necessary to ensure proper and accurate payment of the video service provider fee. A system operator shall provide sufficient information about such revenues to a political subdivision to allow a proper compliance review by such political subdivision. The system operator shall keep all business records reflecting any gross revenues, even if there is a change in ownership, for at least three (3) years after those revenues are recognized by the system operator in its books and records. All records reasonably necessary for the audit shall, at the discretion of the political subdivision, be made available by the system operator at the location within the jurisdiction where the records are kept in the ordinary course of business, or may be provided electronically to the political subdivision with its consent. The political subdivision and the system operator shall each be responsible for their respective costs of the audit, unless the audit discloses that the system operator has underpaid the video service provider fee by more than seven percent (70) 56 during the examination period, in which case the system operator shall pay all of the reasonable and actual costs of the audit. Any undisputed amount or refund due to the political subdivision or the system operator shall be paid within sixty (60) days, plus interest at the statutory rate on civil judgments. (6) A system operator may identify and collect the amount of the video service provider fee as a separate line item on the regular bill of each subscriber. (7) Any city annexing lands shall notify a system operator in writing of any such annexation, including a description of the territory annexed. Beginning the first day of the calendar quarter occurring after the system operator has received at least forty-five (45) days' notice of annexation of customers into the city's corporate limits, subscribers within such annexed territory shall, for purposes of this section, be considered to be city subscribers. 57 State Sales Tax Revenue Sharing History of Revenue Sharing—Idaho Code 63-3638 (10) The State of Idaho allocates over $200 million annually in state sales tax revenue to cities, counties and non -school special districts, a program known as revenue sharing. The program was developed over decades and historically had two separate formulas: • The County Distribution was established to replace lost revenues to cities, counties and non -school special districts when Idaho's property tax on business inventory was phased out following passage of a 3 percent sales tax by the Idaho Legislature in 1965. • The State Distribution was created to allocate revenue to cities and counties in response to the freeze on local government budgets following passage of the 1 Percent Initiative in 1978, as well as the end of federal general revenue sharing in 1986. Today, 11.5 percent of state sales tax revenue is distributed through the revenue sharing program to cities, counties and non -school special districts. These funds are typically general fund revenues unless a city chooses to dedicate them for a specific purpose. Prior to July 1, 2020, those revenues were allocated under separate formulas for the State Distribution and County Distribution. House Bill 408, passed by the 2020 Idaho Legislature, combined the formerly separate formulas for the State and County Distribution into a single formula that is aimed at reforming the distribution so it is allocated on a population basis. The passage of House Bill 408 means that possibly the next decade will be spent bringing the distribution in line on a population basis. The general idea is that cities that have low revenue sharing per capita distributions will get most of the new revenue in the future and will be somewhat protected when revenue drops. Cities that have high revenue sharing per capita distributions would, at most, see very small increases in future years amounting to 1% annually if the economy is growing. The practical effect of passing House Bill 408 is that cities with higher than average per capita amounts will not be able to count on meaningful revenue increases to support their operating budgets—they will effectively be frozen. Even cities that are close to the statewide per capita average will have greater uncertainty because they may get new revenue one year and then wait a year or two before getting additional revenue. House Bill 408 takes effect July 1, 2020. It establishes new quarterly base amounts for Fiscal Year 2020 for each city based on their quarterly revenue sharing distribution, as well as an annual per capita revenue sharing amount based on the previous Fiscal Year's receipts. If there is no change in the amount of revenue sharing from the same quarter of the previous Fiscal Year, then cities will receive the same distribution amount. If the revenue to be distributed in the current quarter is greater than the balance of the state's revenue sharing account for the same quarter of the previous Fiscal Year: In the event the distributions made to cities during the same quarter of the previous Fiscal Year are below the base amount for FY2020, then all cities receive a proportional increase up to the base amount and up to a I% increase over the base amount. Any remaining moneys are allocated to cities with below- average per capita distributions in proportion to that city's population share of the population of all cities with a below-average per capita distribution. In the event the distributions made to cities during the same quarter of the previous Fiscal Year are at or above the base amount for FY2020, then cities will receive the same amount from the same quarter of the previous Fiscal Year, plus a proportional increase up to 1%. Any remaining moneys are allocated to cities with below-average per capita distributions in proportion to that city's population share of the population of all cities with a below-average per capita distribution. If revenue declines below the amount for the same quarter of the previous Fiscal Year, then each city would receive a proportional reduction down to the quarterly base amount for FY2020, and if further reductions are needed, they would be based on the proportion that the city's population bears to the population of all cities within the state. As you can see from the graph on the previous page, total revenue sharing funds and sales tax receipts follow a reasonably consistent trend line from 1985 to the present. The only years that deviated significantly from this trend line were the peak years of economic growth and the housing boom from 2004 to 2008 when sales tax revenue grew substantially due to sale of building materials, and also the Great Recession when sales tax collections declined substantially. Below are the annual increases in revenue sharing over the past several years. FY 2013: 8.20% FY 2014: 4.93% FY 2015: 6.41% FY 2016: 7.09% FY 2017: 5.97% FY 2018: 8.72% FY 2019: 6.58% AIC projects a 4% increase in revenue sharing for state FY 2020 over state FY 2019. Due to the deteriorating economy, AIC projects a 3% decline in revenue for state FY 2021. The state Division of Financial Management has projected a 5.9% increase for FY 2020 and a 1.9% increase for FY 2021. 59 There is reason to be cautious about revenue sharing as sales tax revenue declines when there is an economic downturn. But there is also reason to believe that the 17% decline that hit sales tax revenue during the Great Recession was at least partially the result of rapid revenue growth fueled by an unsustainable pace in real estate development that crashed when development activity came to a halt. Today, the pace of development activity appears to be on a more sustainable trend line and the decline in revenue of the magnitude experienced in the Great Recession seems unlikely. However, it is important for city officials to carefully think through their projections for revenue sharing. AIC will continue to provide updated information and projections as developments unfold. See Appendix P for AIC's projections of your city's revenue sharing distribution. $110 Millions $100 $90 $80 $70 $60 $50 $40 $30 Revenue Sharing Funds to Cities FY 1999 to FY 2021 (projected) FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 MS FY16 FY17 FY1S FY19 FY20 FY21 (proj)(proj) �00] 63-3637. Sales tax distribution - Definitions. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply: (1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account. (2) "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638(10), Idaho Code. 63-3638. Sales tax -- Distribution (excerpt). (10) Eleven and five -tenths percent (11.50) is continuously appropriated and shall be distributed to the revenue-sharing account, which is hereby created in the state treasury, and the moneys in the revenue-sharing account will be paid in installments each calendar quarter by the state tax commission on and after July 1, 2020, as follows: (a) Forty-five and two-tenths percent (45.20) shall be paid to the various cities as follows: (i) The revenue-sharing amount calculated by the state tax commission for the various cities for each quarter of fiscal year 2020 shall be the base amount for current quarterly revenue distribution amounts. The state tax commission shall calculate the per capita distribution for each city resulting from the previous fiscal year's distributions. (ii) If there is no change in the amount of the revenue- sharing account from the same quarter of the previous fiscal year, then the various cities shall receive the same amount received for the same quarter of the previous fiscal year. (iii) If the balance of the revenue-sharing account for the current quarter is greater than the balance of the revenue-sharing account for the same quarter of the previous fiscal year, then: 1. If the distributions made to the cities during the same quarter of the previous fiscal year were below the base amount established in fiscal year 2020, then the various cities shall first receive a proportional increase up to the base amount for each city and up to a 61 one percent (lo) increase over such base amount. Any remaining moneys shall be distributed to cities with a below-average per capita distribution in the proportion that the population of that city bears to the population of all cities with below-average per capita distributions within the state. 2. If the distributions made to the cities during the same quarter of the previous fiscal year were at or above the base amount established in fiscal year 2020, then the cities shall receive the same distribution they received during the same quarter of the previous fiscal year plus a proportional increase up to one percent (lo). Any remaining moneys shall be distributed to the cities with a below-average per capita distribution in the proportion that the population of that city bears to the population of all cities with a below-average per capita distribution within the state. (iv) If the balance of the revenue-sharing account for the current quarter is less than the balance of the revenue- sharing account for the same quarter of the previous fiscal year, then the cities shall first receive a proportional reduction down to the base amount established in fiscal year 2020. If further reductions are necessary, the cities shall receive reductions based on the proportion that each city's population bears to the population of all cities within the state. (b) Forty-seven and one-tenth percent (47.10) shall be paid to the various counties as follows: (i) Fifty-nine and eight -tenths percent (59.80) of the amount to be distributed under this paragraph (b) of this subsection shall be distributed as follows: 1. One million three hundred twenty thousand dollars ($1,320,000) annually shall be distributed one forty- fourth (1/44) to each of the various counties; and 2. The balance of such amount shall be paid to the various counties, and each county shall be entitled to an amount in the proportion that the population of that county bears to the population of the state; and (ii) Forty and two-tenths percent (40.20) of the amount to be distributed under this paragraph (b) of this subsection shall be distributed as follows: 1. Each county that received a payment under the provisions of section 63-3638(e), Idaho Code, as that subsection existed immediately prior to July 1, 2000, 62 during the fourth quarter of calendar year 1999, shall be entitled to a like amount during succeeding calendar quarters. 2. If the dollar amount of money available under this subsection (10)(b)(ii) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each county's payment shall be reduced proportionately. 3. If the dollar amount of money available under this subsection (10)(b)(ii) in any quarter exceeds the amount paid in the fourth quarter of calendar year 1999, each county shall be entitled to a proportionately increased payment, but such increase shall not exceed one hundred five percent (1050) of the total payment made in the fourth quarter of calendar year 1999. 4. If the dollar amount of money available under this subsection (10)(b)(ii) in any quarter exceeds one hundred five percent (1050) of the total payment made in the fourth quarter of calendar year 1999, any amount over and above such one hundred five percent (1050) shall be paid to the various counties in the proportion that the population of the county bears to the population of the state; and (c) Seven and seven -tenths percent (7.70) of the amount appropriated in this subsection shall be paid to the several counties for distribution to special purpose taxing districts as follows: (i) Each such district that received a payment under the provisions of section 63-3638(e), Idaho Code, as such subsection existed immediately prior to July 1, 2000, during the fourth quarter of calendar year 1999, shall be entitled to a like amount during succeeding calendar quarters. (ii) If the dollar amount of money available under this subsection (10)(c) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each special purpose taxing district's payment shall be reduced proportionately. (iii) If the dollar amount of money available under this subsection (10)(c) in any quarter exceeds the amount distributed under paragraph (c)(i) of this subsection, each special purpose taxing district shall be entitled to a share of the excess based on the proportion each such district's current property tax budget bears to the sum of the current property tax budgets of all such districts in the state. The state tax commission shall calculate 63 district current property tax budgets to include any unrecovered forgone amounts as determined under section 63-802(1)(e), Idaho Code. When a special purpose taxing district is situated in more than one (1) county, the state tax commission shall determine the portion attributable to the special purpose taxing district from each county in which it is situated. (iv) If special purpose taxing districts are consolidated, the resulting district is entitled to a base amount equal to the sum of the base amounts received in the last calendar quarter by each district prior to the consolidation. (v) If a special purpose taxing district is dissolved or disincorporated, the state tax commission shall continuously distribute to the board of county commissioners an amount equal to the last quarter's distribution prior to dissolution or disincorporation. The board of county commissioners shall determine any redistribution of moneys so received. (vi) Taxing districts formed after January 1, 2001, are not entitled to a payment under the provisions of this paragraph (c) of this subsection. (vii) For purposes of this paragraph (c) of this subsection, a special purpose taxing district is any taxing district that is not a city, a county, or a school district. •A Highway Distribution Account History of the Highway Distribution Account In 1984 the Idaho Legislature created the Highway Distribution Account for collection and distribution of revenues from vehicle registration fees, state fuel taxes, and other transportation -related fees, fines and forfeitures. The revenues were apportioned to the Idaho Transportation Department (ITD), the Idaho State Police (ISP), and local highway jurisdictions (cities, counties and highway districts). The original distribution formula allocated 61 and two-thirds percent of the account revenues to ITD, 6 percent to ISP, and 32 and one-third percent to local highway jurisdictions. Of the local share, 30 percent was apportioned to cities and 70 percent to counties and highway districts. The cities' portion was distributed on a per capita basis. Funds received from the Highway Distribution Account are dedicated exclusively for the maintenance, construction and development of highways and bridges. A brief history of the Highway Distribution Account is provided below. • 1988: The Legislature increased Highway Distribution Account revenues by raising fuel taxes by 3.5 cents per gallon. The Legislature also modified the distribution formula, lowering the amount received by ITD to 59.8 percent and increasing the local share to 34.2 percent. • 1991: The Legislature increased fuel taxes by three cents per gallon and modified the distribution formula, increasing the local share to 35.77 percent, decreasing the ITD share to 58.83 percent and decreasing the ISP share to 5.40 percent. • 1996: The Legislature raised fuel taxes by four cents per gallon and increased vehicle registration fees, and half of the new revenue was allocated to local highway jurisdictions. • 1999: The Legislature eliminated the Restricted Highway Fund and revised the formula again, increasing the local share to 38 percent, decreasing the ITD share to 57 percent, and decreasing the ISP share to 5 percent. • 2009: Gov. C.L. "Butch" Otter argues forcefully for increasing transportation revenue, but the second longest legislative session in history ends without securing significant new revenue for the Highway Distribution Account. The Legislature does approve using $17.4 million in discretionary federal stimulus funds for local highway construction in addition to $23 million in federal stimulus funds allocated by the Idaho Transportation Board to local road construction. Several bills did pass to provide minor funding increases—however most of the new revenue was dedicated to ITD. The Legislature approves shifting funding for ISP from the Highway Distribution Account effective July 1, 2010. The 5 percent share for ISP would go to ITD and local highway jurisdictions 65 would remain at 38 percent. A legislative task force was set up to study alternative sources of funding for ISP. A Governor's task force was created to examine transportation funding issues and report before the 2011 legislative session. • 2010: Gov. Otter's task force continues to examine the issue of transportation funding. No new highway revenue is secured. Following the recommendations of a legislative task force, the Legislature votes to delay shifting ISP from the Highway Distribution Account until July 1, 2011. • 2011: The Governor's task force reports that additional highway funding is needed, but must wait until the economy improves. The Legislature repeals the 2009 legislation to cut ISP out of the Highway Distribution Account; revenues will be allocated according to the formula in place prior to the 2009 legislative :YW& GHP • 2015: The Legislature approves House Bill 312, which provides $95.9 million annually in new revenue for state and local transportation funding. The bill increases the fuels tax by 7 cents per gallon, increases passenger vehicle registration fees by $21, increases truck registration fees by $25, and imposes new annual registration fees for electric vehicles ($140) and hybrid vehicles ($75). The new revenue is split 60 percent to ITD and 40 percent to local highway jurisdictions (ISP receives no new revenue from HB 312). Legislation is also passed (House Bill 138) to generate revenue from natural gas powered vehicles, which will increase Highway Distribution Account revenues by $375,000 annually. 2016: The Legislature approves House Bills 343 and 626, which fix an error in the 2015 transportation funding bill concerning the allocation of revenues from special fuels tax (diesel and natural gas) to local highway jurisdictions. Local highway jurisdictions will receive a one-time additional payment of $571,000, which will be paid out once in the July 2016 distribution that covers the months of April, May and June 2016. 2017: The Legislature repealed the $75 per year special registration fee for all - gasoline hybrid vehicles, which will reduce revenue to the Highway Distribution Account by approximately $1 million annually (House Bill 20). Also passed into law was an appropriation of $52 million in emergency funding for state and local road and bridge repair projects in counties where the Governor has declared a disaster (Senate Bill 1141). After strong support from local officials, the Legislature passed Senate Bill 1206 that: (1) authorizes up to $300 million in GARVEE bonds for I-84 from Nampa to Caldwell and other state projects; (2) reauthorizes the state surplus eliminator for two years with the revenue split 60 percent to ITD and 40 percent to local highway jurisdictions; and (3) dedicates 1 percent of state sales tax revenue to state transportation projects to enhance capacity and mitigate congestion. The surplus eliminator revenue will fund local 119 project grants administered by the Local Highway Technical Assistance Council to improve safety on roadways and pedestrian routes, enhance economic development, as well as repair bridges. It is anticipated that about $1.3 million will be available in surplus eliminator revenue in state FY 2017. • 2018: The only transportation funding legislation to pass in the 2018 session was a supplemental appropriation bill—House Bill 442 to fix an error in SB 1206 from 2017 that prevented $27.5 million from being transferred to the Strategic Initiatives program. • 2019: The Legislature approves Senate Bill 1201 to transition the Idaho State Police out of the Highway Distribution Account beginning in state FY 2022. The percentage allocation to local highway jurisdictions (cities, counties and highway districts) will increase .5% per year in FY 2022, FY 2023, and FY 2024, and .25% in FY 2025 and FY 2026. This will increase the local share of the Highway Distribution Account from 38% currently to 40% in FY 2026. The Highway Distribution Account provides over $190 million to local highway jurisdictions annually. Revenues were stagnant for more than a decade preceding the passage of HB 312 in 2015 largely due to two factors: • Idaho's fuel tax and vehicle registration fees were last increased in 1996. State fuel taxes are levied on a per gallon basis, so inflation substantially eroded the purchasing power of fuel tax revenue since the last increase; and • Fuel consumption was not increasing due to high fuel prices and more fuel- efficient vehicles. On an inflation-adjusted basis, Highway Distribution Account revenues to cities declined 30 percent from 1999 to 2015. The new revenue from House Bill 312 in 2015 basically offset the decline in purchasing power since the last revenue increase in 1996. Below are the annual percentage increases in Highway Distribution Account revenues to cities for the past several years. Old Formula New Formula HB 312 FY 2013: 1.3% FY 2014: .26% FY 2015: 4.87% FY 2016: 5.09% FY 2017: 1.45% FY 2018: 3.40% FY 2019: 4.96% New Formula Established This Year 20.75% 3.22% 3.93% 67 For the first three quarters of state Fiscal Year 2020 (July 1, 2019 through March 31, 2020) total Highway Distribution Account revenue to cities increased 4.48%, 1.36% and .5% respectively, over the same quarters of the previous state Fiscal Year. Because of the severe economic dislocation that happened in the April 1, 2020 through June 30, 2020 quarter, the Idaho Transportation Department is projecting a decrease of around 11% from the same quarter of the previous state Fiscal Year and AIC is coming in slightly more conservative with a projected 13% decrease. For state Fiscal Year 2021 (July 1, 2020 through June 30, 2021), a vast range of potential outcomes exists, with a possible decrease of 10% to 20% identified by ITD in the earliest stages of their forecasting, which will be completed in early August. AIC is projecting a 15% decrease to total Highway Distribution Account revenues to cities in FY 2021, but there is so much uncertainty that cities will need to closely watch developments to inform their budgeting process. If the economy opens up relatively soon without a reoccurrence of the Coronavirus and currently unemployed workers go back to work, it is possible that the revenue loss might not be as severe as AIC projects. If a reoccurrence of Coronavirus hits in the fall or winter of 2020-2021 and further stay -home orders are issued, then AIC's projection may understate the revenue losses to cities. AIC will continue to provide updates as more information becomes available. Highway Distribution Account revenues are allocated solely on the basis of population. See Appendix Q for your city's revenue history and projections for the Highway Distribution Account. It is important to remember that the new revenue from HB 312 must be "used exclusively for road and bridge maintenance and replacement projects." Local highway jurisdictions are prohibited from using the new revenue to build new roads, buy equipment, pay for transportation plans, etc. For that reason, the new revenue is broken out separately from the existing Highway Distribution Account revenues and cities need to account for the new revenue separately. Local highway jurisdictions are required to report how the new revenue is being used on the Annual Street Finance Report, and the Local Highway Technical Assistance Council is compiling that information to submit to the Legislature. C�:1 Revenues to Cities from Highway Dist. Account, FY 1999 to FY 2021 (projected) $43 Millions $38 $33 Hwy Dist Acct ❑ld Formula I $28 1 $23 Hwy Dist $18 Acct New $13 Formula .' HB 312 $8 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FYIS FY16 FY17 FY18 FY19 FY20 FY21 (prof) 1proj) 40-701. Highway distribution account -- Apportionment. (1) There is established in the state treasury an account known as the "Highway Distribution Account," to which shall be credited: (a) Moneys as provided by sections 63-2412(1)(f)4. and 63- 2418(4), Idaho Code; (b) All moneys collected by the department, their agents and vendors, and county assessors and sheriffs, under the provisions of title 49, Idaho Code, except as otherwise specifically provided for; and (c) All other moneys as may be provided by law. (2) The highway distribution account shall be apportioned as follows: (a) Thirty-eight percent (38%) in fiscal year 2021, thirty- eight and one-half percent (38.50) in fiscal year 2022, thirty-nine percent (39%) in fiscal year 2023, thirty-nine and one-half percent (39.5%) in fiscal year 2024, thirty-nine and three-quarters percent (39.75%) in fiscal year 2025, and forty W� percent (400) thereafter to local units of government as provided in section 40-709, Idaho Code; (b) Fifty-seven percent (570) in fiscal year 2021, fifty- seven and one-half percent (57.50) in fiscal year 2022, fifty- eight percent (580) in fiscal year 2023, fifty-eight and one- half percent (58.50) in fiscal year 2024, fifty-nine and one- quarter percent (59.250) in fiscal year 2025, and sixty percent (600) thereafter to the state highway account established in section 40-702, Idaho Code; and (c) Five percent (50) in fiscal year 2021, four percent (4o) in fiscal year 2022, three percent (30) in fiscal year 2023, two percent (20) in fiscal year 2024, one percent (lo) in fiscal year 2025, and zero dollars thereafter to the law enforcement account, established in section 67-2914, Idaho Code. The state controller shall cause the remittance of the moneys apportioned to local units of government not later than January 25, April 25, July 25 and October 25 of each year, and to the law enforcement account and the state highway account as the moneys become available to the highway distribution account. (3) All new revenues generated by increases in registration fees and fees on electric and hybrid vehicles pursuant to the provisions of House Bill No. 312, as amended in the Senate, as amended in the Senate, during the first regular session of the sixty-third Idaho legislature, and all revenues generated by fees on electric and plug-in hybrid vehicles pursuant to the provisions of section 49-457, Idaho Code, shall be apportioned as follows: (a) Forty percent (400) to local units of government as provided in section 40-709, Idaho Code; and (b) Sixty percent (600) to the state highway account established in section 40-702, Idaho Code. (4) Interest earned on the investment of idle moneys in the highway distribution account shall be paid to the highway distribution account. (5) All idle moneys in the dedicated highway trust or asset accounts or subaccounts established from highway user revenues, reimbursements, fees or permits shall be invested by the state treasurer in the same manner as provided under section 67-1210, Idaho Code, with respect to other surplus or idle moneys in the state treasury. Interest earned on the investments shall be returned to the various highway trust or asset accounts and subaccounts. 70 40-709. Apportionment of funds from highway distribution account to local units of government. Commencing July 1, 1999, and each fiscal year thereafter, from the moneys appropriated from the highway distribution account to local units of government, three hundred twenty-six thousandths of one percent (0.3260) is appropriated to the local highway technical assistance council, and the balance of the appropriation shall be distributed as follows: (1) Thirty percent (300) shall be apportioned among incorporated and specially chartered cities, in the same proportion as the population of the incorporated or specially chartered city bears to the total population of all the incorporated or specially chartered cities as shown by the last regular or special federal census. (2) The remainder shall be apportioned: (a) Ten percent (100) shall be divided equally among all counties of the state. (b) Forty-five percent (450) shall be divided among the counties of the state in the proportion that the amount collected from motor vehicle registrations in each county during the last calendar year bears to the total amount of those collections in all counties in the state. (c) Forty-five percent (450) shall be divided among the counties of the state in the proportion that the number of miles of improved highways in the county highway system of each county bears to the total number of miles of improved highways in the county highway systems of all counties in the state. The director is directed to certify to the state controller, on or before January 1 of each year, the number of miles of improved highways in each county. (3) Moneys paid to counties with highway districts shall be further distributed by the state as follows: (a) Ten percent (100) shall be divided equally among the county, if the county maintains any highways, and the highway districts; (b) Forty-five percent (450) shall be divided among the county, if the county maintains any highways, and the highway districts of the county in the proportion that the amount collected from motor vehicle registrations in each area designated during the last calendar year bears to the total amount of those collections in the entire county; (c) Forty-five percent (450) shall be divided among the county, if the county maintains any highways, and the highway 71 districts in the proportion that the number of miles of improved highways in the county and the highway districts bear to the total number of miles of improved highways in the entire county highway system. (4) The state controller shall ascertain the sums set for the apportionment and remit to the local governments their share of the amount computed. The apportionment hereby made shall be remitted to the local governments not later than January 25, April 25, July 25, and October 25 of each year. (5) Moneys paid to incorporated or specially chartered cities shall be expended by the governing bodies of those cities solely in the construction and maintenance of highways within their corporate limits and to meet the interest and sinking fund requirements for the current year on any unpaid bonds issued by those cities for highway and bridge purposes, or refunding bonds issued to take up those bonds. (6) Each highway district receiving an apportionment from the highway distribution account shall apportion those funds as follows: To the interest and sinking fund of the district, an amount as may be necessary to meet the interest and sinking fund requirements for that year on any unpaid bonds issued by that district, and any balance of those funds shall be used for highway and bridge maintenance and construction. Each district may expend all or any portion of the balance of those funds in the construction and maintenance of state highways within the district. (7) No part of highway funds or any apportionment from it shall ever be used for any purposes other than those provided in this section and in section 40-709A, Idaho Code, except as specifically otherwise provided. At the end of any fiscal year an unexpended balance of highway funds shall be carried forward and retained and subsequently applied to the maintenance and construction of highways or the payment of bond interest and principal and sinking fund requirements. 72 Annual Street Finance Report—Idaho Code 40-708 and 40-207 Each city must complete an annual street finance report. The signed report must be mailed to the State Controller (P.O. Box 83720, Boise, ID 83720-0011) by December 31, and the report must also be published as a legal notice once in the official city newspaper between January 1-15. A sample report is provided in Appendix N. The report must list funds received from local, state and federal sources, and expenditures for road, bridge and culvert construction, repair, maintenance, equipment, and administration. Cities can save publication costs by publishing only the portions of the report that pertain to the city. The State Controller is authorized to withhold Highway Distribution Account funds from cities that have not completed and submitted the report. Failure to comply with the provisions of Idaho Code 40-708 is a misdemeanor, carrying a potential fine of up to $500 and imprisonment for up to 90 days. 40-708. Policy of legislature on expenditures. (1) It is the declared policy of the legislature that, except as otherwise provided, all highway -user revenues accruing to the state highway account be spent exclusively for the maintenance, construction and development of highways and bridges in the state highway system. By mutual cooperative written agreements, or in the event of emergencies or other unusual circumstances where the financial or general welfare of the people is concerned, two (2) or more units of government may, upon a showing of cause declared and entered upon the minutes of an official meeting of the board, the boards of county, highway district commissioners or the governing body of any cities involved, as the case may be, share jointly the costs of the maintenance, construction or development of highways and bridges in any state, county, district or city system. (2) All moneys apportioned to the board, counties or highway districts, and cities from the proceeds from the imposition of tax on fuels and from any tax or fee for the registration or operation of motor vehicles for general highway construction and maintenance, bridge and culvert moneys, shall be accounted for as to the actual expenditure to the state controller, as dedicated funds by a certification of the governing unit receiving, budgeting and expending those dedicated funds. The certification shall list the actual funds received for the budgetary period in each category of dedicated funds and the actual expenditure of the used dedicated funds. Any balance of dedicated funds unexpended must be shown and accounted for as a beginning balance in the next regular budget. The certification shall be prepared by the director, county auditor or highway district treasurer or city clerk, and shall be signed by the elected county or highway district commissioners, mayor, council, or board members of the 73 respective reporting governmental unit. The certification shall be made by the 31st of December of each year for the preceding fiscal budget year, and shall be published once as a legal notice between January lst and the 15th of January. Failure to make certification, failure to publish or the making of false statements in the certification shall subject the person so doing to the penalties prescribed in section 40-207, Idaho Code, or be used as the grounds for removal from office of the offending officials. The state controller is empowered to withhold the distribution of funds for noncompliance with the provisions of this section, but upon compliance shall authorize the distribution to be made. (3) Moneys remaining unexpended in dedicated funds shall not be budgeted and expended for uses other than the limits of the dedicated fund. (4) Highway districts may accumulate fund balances at the end of a fiscal year and carry over those fund balances into the ensuing fiscal year sufficient to achieve or maintain highway district operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. 40-207. Violations -- Penalties. Any person who shall violate or aid in the violation of any of the provisions of this title, unless a different penalty is prescribed by law, shall be guilty of a misdemeanor, and upon conviction thereof be punished by a fine of not more than five hundred dollars ($500), or imprisonment for a period not to exceed ninety (90) days, or by both such fine and imprisonment. All fines collected for violations of the provisions of this title shall be paid into the highway distribution account established in section 40-701, Idaho Code. 74 State Liquor Account Distribution of the State Liquor Account—Idaho Code 23-404 Idaho is one of 17 states where the sale of liquor is controlled by the state. The Idaho Liquor Division (formerly the Idaho Liquor Dispensary) was established in 1935 in the wake of Prohibition to provide the state with control over the distribution and sale of distilled spirits. All liquor sold in the state of Idaho comes through the division's warehouse in Boise, which typically contains about 200,000 cases valued at nearly $15 million. After visiting the warehouse, the liquor is shipped to 169 retail outlets throughout the state: 66 of which are state-owned and operated, along with 103 private contract stores. These stores sell liquor to individuals, as well as bars and restaurants licensed to sell liquor by the drink. All products are priced uniformly throughout the state. The proceeds of the Liquor Division are distributed through the State Liquor Account to the state, cities and counties. These are general fund revenues unless the city chooses to dedicate the revenues to a particular use. The distribution formula for State Liquor Account revenues is explained below. • First, liquor account revenues are used to cover the operating expenses of the Liquor Division. • Excess revenues are then split between the state (50 percent) and cities and counties (50 percent). The state portion is allocated to: • Substance abuse treatment—$2.08 million, • Public school income fund—$1.2 million, • Drug, mental health, and family court services fund—$5.07 million, • Cooperative welfare account$650,000, • Court supervision fund—$440,000, • Community colleges$800,000, and • The remaining revenues—amounting to $34.6 million in FY 2019—are allocated to the state general fund. 75 The local government share is split 53.4% to cities, 37.6% to counties and 9% to magistrate court funding. Ninety percent of the cities' share is allocated to cities with liquor stores on the basis of the city's share of statewide liquor sales. The remaining 10% is distributed to cities without liquor stores or distribution stations in proportion to the city's share of the population of all cities throughout the state without a liquor store within their limits. There is a hold harmless provision that guarantees cities will receive their base, established in the 1981 fiscal year. Liquor Account revenue has grown consistently in recent years, although the state has benefitted from most of the growth as a result of a change in the distribution formula. Understanding the local dynamics that impact liquor sales is important when trying to project liquor revenue. For example, many Washington state residents have been flocking to liquor stores in Idaho border communities to escape the higher prices resulting from implementation of a statewide ballot initiative privatizing liquor sales in Washington. In some areas of the state, Sunday sales have increased revenue. Thirty-two counties have authorized liquor stores to be open on Sunday, including: Ada, Adams, Bannock, Benewah, Blaine, Boise, Bonner, Boundary, Camas, Canyon, Clark, Clearwater, Custer, Elmore, Gem, Gooding, Idaho, Jerome, Kootenai, Latah, Lemhi, Lewis, Lincoln, Nez Perce, Owyhee, Payette, Power, Shoshone, Teton, Twin Falls, Valley and Washington. AIC does not project State Liquor Account revenues—we recommend that city officials use the revenue history in Appendix R to formulate their own projections. It is important for city officials to carefully consider the impact that the magistrate court funding legislation—House Bill 643—that took effect July 1, 2018 has on State Liquor Account revenues. The legislation will dedicate 2.2% of city liquor revenue beginning in FY 2019 and an additional 2.2% will be dedicated each fiscal year thereafter until FY 2023 when the diversion hits 11 % of cities' liquor revenue. If your city was experiencing rapid growth in State Liquor Account revenue prior to FY 2019 then it would be prudent to plan for no increase or a very small increase until FY 2023. If your city's State Liquor Account revenues were flat prior to FY 2019, it would be prudent to budget for a small decrease until FY 2023. If your city was losing revenue prior to FY 2019, then it would be prudent to plan for a somewhat larger decline until FY 2023. We are hoping from a state perspective that growth in State Liquor Account revenue will continue over the next five years during the phase in of the diversion under HB 643 to minimize the impact to city revenues as much as possible. However, individual cities that were experiencing flat or declining revenue prior to FY 2019 would be wise to carefully consider their revenue projections. 76 $25 Millions $23 $21 $19 $17 $1S $13 $11 $9 $7 $5 There will be one new liquor store opening in the near future at West Chinden and North Linder Road in Meridian city limits that is anticipated to open in mid-July 2020. New stores located within cities mean increased liquor revenue for that city. State Liquor Funds Received by Cities, FY 1999 to FY 2019 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 77 State Liquor Account The state liquor account includes all revenues derived from liquor sales, excise taxes, licenses, permits, fees, profits on sales, sales of equipment and supplies, and all other moneys accruing or received under Idaho law. Distribution of Funds First, the account pays the operating expenses of the state Liquor Division. Then, 50% is allocated to the state, specifically: the substance abuse treatment account ($2.08 million); the community college account ($800,000); the public school income fund ($1.2 million); the cooperative welfare account ($650,000); the drug, mental health, and family court services fund ($5.07 million); the court supervision fund ($440,000); and the remainder ($34.6 million) going to the state general fund. The remaining 50% is split between cities (53.4%), counties (37.6%), and magistrate court funding (9%) in FY 2021. The cities' distribution will drop by 2.2% each fiscal year until FY 2023 when it hits 49%. The counties' distribution will drop by .8% each fiscal year until FY 2023 when it hits 36%. The amount for courts will increase by 3% each fiscal year until FY 2023 when it hits 15%. The cities' portion is allocated as follows: 90% is distributed to cities with liquor stores or distribution stations within city limits, according to the city's proportionate share of statewide liquor sales. 10% is distributed to cities without liquor stores or distribution stations in proportion to the city's share of the population of all cities throughout the state without a liquor store or distribution station within their limits. Each city is guaranteed to receive the amount distributed by the state liquor account during FY 1981. 23-404. Distribution of moneys in liquor account. (1) The moneys received into the liquor account shall be transferred or appropriated as follows: (a) An amount of money equal to the actual cost of purchase of alcoholic liquor and payment of expenses of administration and operation of the division, as determined by the director and certified quarterly to the state controller, shall be transferred back to the division; provided, that the amount so transferred back for administration and operation of the division shall not exceed the amount authorized to be expended by regular appropriation authorization. (b) From fiscal year 2006 through fiscal year 2009, forty percent (400) of the balance remaining after transferring the amounts authorized by paragraph (a) of this subsection shall be transferred or appropriated pursuant to this paragraph. Beginning in fiscal year 2010 the percentage transferred pursuant to this paragraph shall increase to forty-two percent (42%) with an increase of two percent (2%) for each subsequent fiscal year thereafter until fiscal year 2014 when such percentage shall be fifty percent (500). (i) For fiscal year 2006 and through fiscal year 2009, one million eight hundred thousand dollars ($1,800,000) shall be appropriated and paid to the cities and counties as set forth in paragraph (c)(i) and (ii) of this subsection; (ii) Two million eighty thousand dollars ($2,080,000) shall be transferred annually to the substance abuse treatment fund created in section 23-408, Idaho Code; (iii) Eight hundred thousand dollars ($800,000) shall be transferred annually to the state community college account created in section 33-2139, Idaho Code; (iv) One million two hundred thousand dollars ($1,200,000) shall be transferred annually to the public school income fund as defined in section 33-903, Idaho Code; (v) Six hundred fifty thousand dollars ($650,000) shall be transferred annually to the cooperative welfare account in the dedicated fund; (vi) Six hundred eighty thousand dollars ($680,000) shall be transferred annually to the drug court, mental health court and family court services fund; 79 (vii) Four hundred forty thousand dollars ($440,000) shall be transferred annually to the drug and mental health court supervision fund created in section 23-409, Idaho Code; and (viii) The balance shall be transferred to the general fund. (c) The remainder of the moneys received in the liquor account shall be appropriated and paid as follows: (i) For fiscal year 2018, forty percent (400) of the balance remaining after the transfers authorized by paragraphs (a) and (b) of this subsection have been made is hereby appropriated to and shall be paid to the several counties. For fiscal year 2019, the amount apportioned to counties shall decrease to thirty-nine and two-tenths percent (39.20) with a decrease of eight -tenths percent (.80) for each subsequent fiscal year thereafter until fiscal year 2023 when such percentage shall be thirty-six percent (360). Each county shall be entitled to an amount in the proportion that liquor sales through the division in that county during the state's previous fiscal year bear to total liquor sales through the division in the state during the state's previous fiscal year, except that no county shall be entitled to an amount less than that county received in distributions from the liquor account during the state's fiscal year 1981. (ii) For fiscal year 2018, sixty percent (600) of the balance remaining after the transfers authorized by paragraphs (a) and (b) of this subsection have been made is hereby appropriated to and shall be paid to the several cities. For fiscal year 2019, the amount apportioned to the several cities shall decrease to fifty-seven and eight - tenths percent (57.80) with a decrease of two and two- tenths percent (2.20) for each subsequent fiscal year thereafter until fiscal year 2023 when such percentage shall be forty-nine percent (490). Amounts paid to the several cities shall be distributed as follows: 1. Ninety percent (900) of the amount appropriated to the cities shall be distributed to those cities that have a liquor store or distribution station located within the corporate limits of the city. Each such city shall be entitled to an amount in the proportion that liquor sales through the division in that city during the state's previous fiscal year bear to total liquor sales through the division in the state during the state's previous fiscal year, except that no city shall be entitled to an amount less than that city Feell received in distributions from the liquor account during the state's fiscal year 1981; 2. Ten percent (100) of the amount appropriated to the cities shall be distributed to those cities that do not have a liquor store or distribution station located within the corporate limits of the city. Each such city shall be entitled to an amount in the proportion that its population bears to the population of all cities in the state that do not have a liquor store or distribution station located within the corporate limits of the city, except that no city shall be entitled to an amount less than that city received in distributions from the liquor account during the state's fiscal year 1981. (iii) For fiscal year 2019, an additional amount of three percent (30) of the balance remaining after the transfers authorized by paragraphs (a) and (b) of this subsection have been made is hereby appropriated to the several counties for deposit in the district court fund. Such funds shall be dedicated to provide for the suitable and adequate quarters of the magistrate division of the district court, including the facilities and equipment necessary to make the space provided functional for its intended use, and shall provide for the staff personnel, supplies and other expenses of the magistrate division. For fiscal year 2020, the amount apportioned to the several counties for deposit in the district court fund shall be six percent (60) with an increase of three percent (30) for each subsequent year until fiscal year 2023 when such percentage shall be fifteen percent (150). Amounts paid to the several counties shall be distributed as follows: 1. The first four hundred forty thousand dollars ($440,000) shall be distributed to each of the forty-four (44) counties in equal amounts; 2. Fifty percent (500) of the remaining funds shall be distributed to the forty-four (44) counties in proportion to the population of the county in relation to the population of the state; and 3. Fifty percent (500) of the remaining funds shall be distributed to the forty-four (44) counties in proportion to the number of misdemeanor and infraction filings initiated by city law enforcement officers in the county during the state's previous fiscal year in relation to the proportion of the number of misdemeanor and infraction filings initiated by all city law enforcement officers in the state. (2) All transfers and distributions shall be made periodically, but not less frequently than quarterly, but the apportionments made to any county or city that may during the succeeding three (3) year period be found to have been in error either of computation or transmittal shall be corrected during the fiscal year of discovery by a reduction of apportionments in the case of over -apportionment or by an increase of apportionments in the case of under -apportionment. The decision of the director on entitlements of counties and cities shall be final, and shall not be subject to judicial review. (3) For purposes of this section, "city law enforcement officer" means an individual, either employed directly by a city or by way of a contract for law enforcement services with another city or county, authorized to investigate, enforce, prosecute or punish violations of city or state statutes, ordinances or regulations. Glossary of Budgeting and Finance Terms 1 Percent Initiative (tax). A property tax limitation initiative brought to a statewide vote in 1978, 1992 and 1996. Idaho voters approved the original initiative in 1978, but defeated the others. The initiative aimed to restrict aggregate property taxes to no more than 1 percent of taxable market value for a particular property. The 1978 initiative was drastically amended by the Idaho Legislature and never fully went into effect—however, lawmakers did impose strict property tax limits on local governments including a 5 percent cap on property tax budget increases which was in place from 1980 to 1991. 3 -legged stool (tax). Shorthand commonly used to describe Idaho's state and local government tax structure, which has fairly equal reliance on three major revenue sources: sales, income and property taxes. 3 Percent Cap (tax). The law that limits increases in local government property tax levies to 3 percent over the highest levy of the preceding three years, plus growth factors for new construction and annexation. The 3 Percent Cap does not restrict voter approved bonds or levies. The law was sponsored by Governor Phil Batt and was passed by the 1995 Idaho Legislature. Accrual (finance). A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows. Ad valorem (tax). Formal term for property tax; literally, "according to value." It is a tax on the value of real property (land, buildings and any fixtures attached to buildings) and personal property (equipment, furniture, etc., not attached to real property). Agency Funds (finance). One of four types of fiduciary funds. Agency funds are used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Agency funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments. Agricultural Exemption (tax). Also known as the "speculative value exemption." The exemption provides that the value of agricultural land for development is exempt for purposes of determining its taxable market value. The policy rationale for the exemption is that it encourages preservation of agricultural land. Annexation (tax). Cities are allowed to increase the property tax portion of their budgets up to 3 percent over the highest levy of the prior three years, plus growth factors for annexation and new construction. The amount of the levy for annexation is determined by applying the prior year's nonexempt levy rate to the value of properties annexed to the city during the previous calendar year. The values are obtained from the county assessor and the state tax commission (for operating property). Appropriation Ordinance (finance). The appropriation ordinance is approved by the city council and provides the legal authority for expenditure of city funds up to the specified amount for each fund or department during the upcoming fiscal year. Assessed Market Value (tax). In Idaho, property is assessed at full market value using comparable sales or construction cost data. Every parcel within the county is reassessed on a scheduled basis, usually every five years. Assessed market value is the full market value determined by the county assessor (or the state Tax Commission, in the case of operating property). Taxable market value is the assessed market value less any applicable exemptions, such as the homeowner's, agricultural or personal property exemption. Assessment (tax). In Idaho, property is assessed at full market value using comparable sales or construction cost data. Every parcel within the county is reassessed on a scheduled basis, usually every five years. In years when a property is not reassessed its value is adjusted according to a formula to reflect current market conditions. Assessment Ratio (tax). Some states have assessment ratios, whereby properties are assessed at a certain percentage of market value. Since 1982, Idaho properties have been assessed at 100 percent of their current market value. Assessor, County (government). The county official charged with assessment of all real and personal property in the county (except operating property), which forms the basis for property tax levies by local governments. Assets (finance). Property that has monetary value. Audit (finance). An examination of an entity's accounting system, review of its authority to carry out activities, the presence of adequate controls against fraud and misuse of public funds, and "to attest to the fairness of management's assertion in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities." Balanced Budget (finance). All governmental entities in Idaho are required to adopt a balanced budget. They succeed when planned (budgeted) expenditures and revenues match. The term is often misunderstood, because it doesn't necessarily require that the books balance at $0 when the fiscal year ends. It simply means that the state or local government cannot plan to run a deficit during the fiscal year. Options such as holdbacks, spending reserves and borrowing exist to prevent governments from going in the red. Balanced Tax Structure (tax). Idaho has one of the nation's most "balanced" tax structures, which means that it has thoroughly hedged its bets, spreading the tax load primarily around income, property and sales taxes. In good times, the elasticity of income and sales taxes allow for budget expansion; in bad times, property tax revenues provide some stability. States that lack one or more of these basic types of taxes (such as Oregon, which does not have a sales tax, or Washington, which does not have an income tax) are said to have unbalanced tax structures. See 3 -legged stool. Base Budget (finance). The expenditure and revenue base budget reflects ongoing costs and revenues for services that are reasonably anticipated to be provided in the future. One-time costs and revenues do not generally become part of the base budget. New ongoing commitments (such as additional facilities to maintain or new personnel to support added services) and new ongoing funding sources become part of the base and therefore their impact on future budgets must be considered. Basis of Accounting (finance). The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (when the transactions or events take place) or on a cash basis (when cash is received or paid). Biennial Budgeting (finance). Some cities, notably Boise, utilize two-year (biennial) budgets. The process avoids the need for extensive budget preparation every year and improves productivity. Idaho statute requires cities to adopt annual budgets—therefore, every year the city must go through the process of approving the tentative budget, advertising and holding the budget hearing and adopting the appropriations ordinance. However, additional budget development work is largely eliminated for the second year of the two-year budget. Bond (finance). A written promise, generally under seal, to pay a specified sum of money, called the par value or principal, at a specified date or dates in the future (the "date of maturity") together with periodic interest at a specified rate. There are two major types of bonds. General obligation bonds commit the full faith and credit of the entity to repay the bonds. Given this level of commitment interest rates are relatively low and are tax exempt for public purposes. Revenue bonds are paid off with revenue generated by the facility financed by the bonds (as in the case of an airport, civic center or sewer project). Both types of borrowing are addressed in Article VIII, Section 3 of the Idaho Constitution. General obligation bonds require two-thirds voter approval and typically are redeemed out of a special property tax levy dedicated for that purpose. Revenue bonds for water, sewer and electrical facilities require simple majority voter approval—revenue bonds to finance airport facilities do not require voter approval. Once bonds are approved, some entities issue bond anticipation notes to begin the up -front cash flow for the project—the notes are repaid when the bonds are sold. Cities, counties and some special districts can also issue local improvement district bonds, which do not require an election. Bond Counsel (finance). These advisers to local governments issuing bonds examine the legal authority of the entity to issue the obligation, the validity of the obligation, source of funds, and whether interest is tax-exempt for the bondholder. Potential bondholders rely heavily on the bond counsel opinion. Bond Rating (finance). The rating established by a rating company (such as Fitch, Moody's or Standard & Poor's) that assesses a city's financial stability, resources and capacity to repay the issued debt by evaluating the organization's administrative management, financial management, debt load and local economy. Budget (finance). Idaho Code provides a budget adoption process that all cities must follow each year. The council approves a tentative budget, which sets a ceiling on aggregate expenditures and the city's property tax levy. Following a public hearing, the city approves the appropriation ordinance for the upcoming fiscal year, which provides the legal authority for expenditure of city funds up to the specified amount for each fund or department. Budget Cycle (finance). Related to, but not the same as, the fiscal year. A budget cycle refers to the planning, proposal, public hearing and adoption schedule public entities use in developing their budgets. Budget Hearing (finance). The council must hold a public hearing on the budget and legal notice must be published twice in the official city newspaper at least seven days apart. The hearing must occur prior to the city's certification of its property tax levy to the county commissioners (which must happen by the Thursday preceding the second Monday in September). The notice of public hearing must include: the date, time and place of the budget hearing; the proposed expenditures and revenues by fund or department for the upcoming fiscal year, the budgeted revenues and expenditures for the current fiscal year, and actual revenues and expenditures from the prior fiscal year; and the estimated property tax and non -property tax revenues for the upcoming fiscal year. At the hearing, any interested person may testify concerning the proposed budget. Budget Transfer (finance). Occurs when a governmental entity moves money from one fund (spending category) to another. Unlike private businesses, most governments operate with many different types of funds that can be used only in specific ways. Cities are prohibited from transferring revenues from certain dedicated funds, e.g. bond redemption, capital improvement or street funds, where revenues are restricted to specified purposes. Capital Budget (finance). The plan for future construction, repair, rehabilitation, renovation or purchase of capital facilities. The capital budget is based on a capital improvement plan, which is a multiyear (typically 5 -year) plan for capital projects. Because capital projects often extend beyond the fiscal year, the city either appropriates the entire project cost in the initial fiscal year or identifies annual phases, which may be approved in future years if funding is available. Capital Expenditures (finance). Purchases of facilities and equipment with a life cycle of more than 1 year, which cost more than a specified dollar amount. Capital Improvement Plan (finance, government). A long-term plan for construction, repair, rehabilitation, renovation or purchase of capital assets having a useful life of more than 5 years. These activities may be planned for years ahead because of their cost and the need to juggle debt. Capital improvement plans identify the necessary improvements over a 5 -year period; the timing of construction, repair or purchase; and the revenue sources to support the plan. CIPS assist local government officials in making basic decisions about the rate and direction of growth in their communities. Cash Flow (finance). A way to look at how revenues are received and the coordination required to deal with revenues that ebb and flow during different times of the fiscal year. For example, cities begin their fiscal year on the first day of October, but the vast majority of property tax revenue is received in January and July. Governments deal with this by carrying over revenues from the previous fiscal year or using tax anticipation notes, registered warrants, or some other short-term borrowing. Centrally -Assessed Property (tax). Most property is assessed by county assessors, but property of utilities and railroads is "centrally -assessed" by the Idaho Tax Commission. Certification of Property Tax Levy (tax). The council is required to certify the property tax levy (in dollars) to the county commissioners no later than the Thursday prior to the second Monday in September (unless granted an extension by the county commissioners, not to exceed seven working days). The certification must include taxes levied for payment of bonds and any special levies. Circuit Breaker (tax). Also known as the Property Tax Reduction Program, this reduces property taxes on primary residences for homeowners who are low income, elderly, disabled, children, widow(ers), and the blind. The amount of relief is tied to income and applicants must make an annual application. Local governments are reimbursed through a state appropriation for lost revenues. COLA (Cost of Living Allowance) (acronym, finance). In governmental budgeting this usually refers to increases in employee pay and benefits to reflect the rising cost of living. Community Development Block Grant (finance). A federal grant program under the U.S. Dept. of Housing & Urban Development, which provides funding for infrastructure and public facilities, rehabilitation of blighted urban areas, economic development and job creation, and other activities that benefit low to moderate income people. Principal cities of metropolitan statistical areas and other cities with populations of at least 50,000 receive "entitlement" funds allocated according to a formula that takes into account the local poverty level, population, housing overcrowding, age of housing and population growth compared to other metropolitan areas. Smaller cities are able to apply for grant funds on a competitive basis. Comprehensive Annual Financial Report (CAFR) (finance). The CAFR is the city's annual financial statement to its citizens outlining the financial health of the city. The report includes results of the completed fiscal year operations and the status of all city funds and account groups. It also includes a disclosure of the city's compliance with generally accepted accounting principles and governmental accounting and financial reporting standards as promulgated by the Governmental Accounting Standards Board. Comprehensive Plan (planning). A long term planning document used to guide the growth and development of a community. The plan is the result of public input, study and analysis of existing physical, economic, environmental and social conditions and a projection of expected future conditions. Idaho's Local Land Use Planning Act spells out specific elements that must be addressed in the comprehensive plan, including property rights, population, schools, economic development, land use, natural resources, hazardous areas, infrastructure and public services, transportation, recreation, housing, community design, implementation, etc. The plan serves as a guide for making land use changes, preparing implementing ordinances (including zoning and subdivision ordinances), and developing the capital improvement plan. Debt (finance). There are various types of indebtedness, short and long-term. The state and local governments are legally prohibited from deficit spending. They must adopt a balanced budget (a constitutional requirement for the state, and statutory for local governments). Certain types of indebtedness are permitted, including voter -approved general obligation bonds repaid with a special property tax levy, and revenue bonds that are repaid through revenues generated by the new public facility. Debt Service (finance). The annual payments that are required to support debt issues including interest and principal payments. Debt Service Fund (finance). Governmental fund type used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest. Dedicated Fund (finance). Dedicated funds are established to ensure that revenues are used for specific purposes, usually defined by state law or local policy. Deficit (finance). In public finance, when spending exceeds revenues. Delinquency (tax). There is a statutory procedure for the handling of property tax delinquencies. Taxpayers have three years to pay off their property tax bill plus interest before the property is taken by the county in a tax deed. Local governments have varied policies on dealing with delinquent utility bills, such as termination of services, penalties, and interest. Effective Tax Rate (tax). The tax base of each property taxpayer is the taxable value after exemptions are applied. The effective tax rate is the actual tax divided by the tax base. Elasticity (tax). The sensitivity of tax collections to changes in income and the economy, An "elastic" tax grows and shrinks in relation to economic growth and decline (the sales tax is an elastic tax). An "inelastic" tax is stable and does not fluctuate with the economy (property taxes are relatively inelastic). Encumbrance (finance). Involves a commitment to spend, such as a purchase order or a contract. An encumbrance reserves part of the current year's budgeted amount and is released when the amount reserved is paid, which sometimes occurs in the next fiscal year. Enterprise Funds (finance). Public services that are self-supporting through user fees, most commonly water, sewer, and sanitation services. Equalization (tax). Boards of county commissioners meet as boards of equalization to equalize assessments and act on appeals and claims for property tax exemptions. Once the equalization process is complete, the rolls are transmitted to the county auditor who prepares an abstract of all real and personal property to be submitted to the Idaho Tax Commission, which further reviews and equalizes all values. Exemption (tax). Property tax exemptions include the homeowner's exemption, speculative value of agricultural land, business inventory, livestock, business personal property, certain intangibles, and household goods. The circuit breaker is not an exemption—the state replaces lost revenues to local governments. There are also sales and income tax exemptions. Expenditure (finance). The spending of public funds by a city official, authorized by the appropriations ordinance. Expenditure Forecast (finance). A prediction by a government budgeting official of how much the agency is expected to spend over a period of time. Fee (finance). A payment charged by a local government for a service provided to a specific consumer. Fees constitute a growing portion of state and local budgets. The most commonly charged fees are for water and sewer service, recreation, building permits, dog licenses, etc. Public notice and hearing are required if new fees are established or existing fees are increased more than 5 percent. It is important to understand the distinction between a fee (which must be directly related to the cost of providing a specific service) versus a tax (a forced contribution for government services provided to the population at large). Taxes imposed by local governments must be specifically authorized by state law. Fiduciary Funds (finance). Funds used to report assets held in a trustee or agency capacity for others and which cannot be used to support the government's own programs. The fiduciary fund category includes pension (and other employee benefit) trust funds, investment trust funds, private -purpose trust funds, and agency funds. Fiscal Year (finance). The fiscal year for cities runs October 1 through September 30, which is the same for Idaho counties and the federal government. The state fiscal year runs July 1 through June 30. The fiscal year for cities and counties was changed in 1977—prior to that time, cities and counties budgeted by the calendar year. Forgone Revenue (tax). When a city levies less than the maximum amount of property taxes as allowed under the 3 Percent Cap, the forgone revenue accumulates and can be included in the tax levy in subsequent years. In order for the forgone revenue to accumulate, the city council must pass a resolution each year identifying what amount of the available forgone for that tax year that the city wishes to accrue. The procedure for levying for forgone revenue includes council adoption of a resolution indicating intent to levy for forgone revenue, the amount of forgone revenue to be levied, and the purpose for which the forgone revenue will be used. The city then publishes notice and holds a public hearing, which can be done in conjunction with the annual budget publication and hearing. Franchise Fees (utility). Utilities are charged a fee as part of being granted a franchise for use of the public right-of-way. Examples of services with franchise agreements include electricity, natural gas, cable television, etc. Full -Time Equivalents (finance). Personnel resources are budgeted by position (which may be full-time or part-time). Positions are identified by their equivalence to a full-time position. Fund (finance). An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities that are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (finance). Funds remaining at the end of the fiscal year that are carried over into the new fiscal year. Fund Classifications (finance). The three categories used to classify various types of funds: governmental, proprietary, and fiduciary. Fund Type (finance). One of 11 classifications into which all individual funds can be categorized. Governmental fund types include the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Proprietary fund types include enterprise funds and internal service funds. Fiduciary fund types include pension (and other employee benefit) trust funds, investment trust funds, private -purpose trust funds, and agency funds. General Fund (finance). This fund includes revenues that may be spent on a wide variety of governmental purposes, typically including administration, law enforcement, fire protection, planning and zoning, building, code enforcement, parks, etc. The all Government Finance Officers Association definition: "The fund used to account for all financial resources, except those required to be accounted for in another fund." General Obligation Bond (finance). These bonds commit the full faith and credit of the government entity and are repaid by a special property tax levy. General obligation bonds must receive two-thirds supermajority voter approval and are used for major public facilities such as schools, city halls, jails and libraries. General Revenue Sharing (finance). One of the most popular federal programs among local officials, general revenue sharing was established in 1972. Few strings were attached to these federal moneys, which could be used for almost any lawful purpose. Some local governments used the money almost exclusively for capital outlay, while others relied heavily on the revenue for operating expenses. When the program ended in September 1986, local governments faced the difficult choice of increasing taxes or cutting programs. The Idaho Legislature responded in 1987 by providing additional state sales tax revenue sharing to cities and counties. Hardship Exemption (tax). County commissioners acting as a board of equalization may exempt a petitioner from property tax if a taxpayer can make the case that paying the tax would cause an undue hardship. Each applicant must apply on or before June 20 annually. The taxpayer also has to document their financial condition. Highway Distribution Account (finance). The Highway Distribution Account receives revenue from vehicle registration fees, state fuel taxes and various transportation -related fees. The revenue is allocated to the Idaho Transportation Department, Idaho State Police and local highway jurisdictions. Constitutional and statutory provisions require these revenues be used for construction, maintenance and repair of streets and bridges. Hold Harmless (legal). Proposals for reallocating state shared revenues typically include a hold harmless provision intended to ensure that no governmental entity receives less than they receive under the current formula, assuming there is no sharp reduction in total revenues or in the total distribution. Homeowner's Exemption (tax). The homeowner's property tax exemption was originally passed by voter initiative in 1982. The exemption covers owner -occupied primary residences with up to one acre of land, exempting 50 percent of the value or $100,000, whichever is less. ICRMP (Idaho Counties Risk Management Program) (acronym). ICRMP provides property and casualty insurance to over 600 cities, counties, special districts and other local government entities throughout Idaho. Started by the Idaho Association of Counties in 1985, it is now an independent public entity operated by a board of directors comprised of local government officials. Impact Fee (finance). Proportionate sharing of the impact of new development on off- site improvements (streets, parks, police and fire stations, etc.). Impact fees are 91 authorized under the Idaho Development Impact Fee Act. Cities, counties, and countywide highway districts may utilize the authority, but not school districts. The adoption of impact fees requires an extensive capital improvement planning process to identify necessary projects eligible for impact fee funding. Incentive Reallocation (finance). A key budget policy for encouraging efficiency in city departments. At year-end, a part of department savings is returned to the department for discretionary use. The uses are generally for productivity tools and other improvements. Inflationary Increase (government). In governmental budgeting, this refers to a built-in increase in budget levels to account for rising costs and prices. Infrastructure (government). The term has many dimensions, typically referring to the physical structures necessary to sustain a population base, such as bridges, roads, water and sewer, city halls and police and fire stations. The technical definition reads as follows: "Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets." Inventory Replacement (tax). Refers to the property tax on business inventories, which was repealed when the state sales tax was instituted in the mid-1960s. The business inventory replacement program allocates a portion of state sales tax revenue to most non - school taxing districts to reimburse them for the loss of these property tax revenues. Judicial Confirmation (finance). Local governments in Idaho cannot incur debt beyond the fiscal year without a vote of the people, except for "ordinary and necessary expenses." Idaho statute allows government entities to seek prior approval from a judge confirming that a proposed expenditure is an ordinary and necessary expense. Levy (tax). A property tax, expressed as a rate or percent of value of the property. Levy Limit (tax). Restriction on the tax rate for particular funds authorized to levy property taxes. For example, the maximum levy rate to support city cemeteries is 0.0004. Levy limits work alongside, but independently of, the 3 Percent Cap on property tax revenues. Liabilities (finance). Debt or other legal obligation arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. The term does not include encumbrances. LID (Local Improvement District) (acronym, government). Areas in a city or county set up for financing of improvements that typically benefit property owners in a specific area (often for streets, curb and gutter, sidewalks, etc.). LIDs are created upon initiation of a petition from property owners or by resolution of the governing board. Local improvement districts levy assessments on property owners within the district in relation to the benefits derived from the improvements. LIDs may issue bonds and there is no 92 requirement for a popular vote. Detailed procedures are set out in Idaho Code Title 50, Chapter 17 for operation of these districts. Line -Item Budgeting (finance). Traditional, widely used budget format emphasizing budget control. The focus is on specific spending items that are included in a long laundry list. This format is mostly used in smaller jurisdictions. Larger entities frequently utilize more of a performance or program budgeting format. The line -item format works well for discussions of budgetary control, but not for resolving the broader questions of program priorities or effectiveness. Line -Item (finance). An individual expenditure within the budget. Local Government Investment Pool (finance). This program is administered by the State Treasurer's office. Local entities may invest by passing a resolution. By pooling their money local governments get the advantage of volume and more professional investment expertise. Money in this pool can be invested only in specified types of financial "paper." Money can be fairly easily withdrawn. Major Fund (finance). A governmental fund or enterprise fund reported as a separate column in the basic fund financial statements. The general fund is always a major fund. Otherwise, major funds are funds whose revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of the corresponding total for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the same item. Any other governmental or enterprise fund may be reported as a major fund if the government's officials believe that fund is particularly important to financial statement users. Minimum Wage (personnel). Idaho law provides that the state conforms to the federal minimum wage, which is $7.25 per hour effective July 24, 2009. There are exceptions and special conditions. Modified Accrual (finance). Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Net General Obligation Debt (finance). General obligation debt reduced by amounts being paid with other than general resources (e.g., general obligation debt associated with proprietary funds and special assessment debt) as well as amounts available in sinking funds for debt repayment. New Construction (finance). Cities are allowed to increase the property tax portion of their budgets up to 3 percent over the highest amount of the prior three years, plus growth factors for annexation and new construction. The values for new construction are determined by the county assessor, who is required to prepare a new construction roll. 93 The values for new construction are certified by the county by the first Monday in June and are finalized the first Monday in August. The levy for new construction is determined by applying the prior year's nonexempt levy rate to the value of new construction in the city. Object of Expenditure (finance). Expenditure classifications within each organizational unit (department). Objects of expenditure are used to classify the numerous line -items in the budget and include: salaries and wages, fringe benefits, professional services, travel and transportation, utilities, office supplies, industrial supplies, buildings and improvements, and furnishings and equipment. Occupancy Tax (tax). Taxes assessed for new properties, which are prorated for the portion of the year that the property is occupied. Because the tax is prorated it is less than the full fair market value of the property. One -Time Money (finance). Revenues that are the result of an unusual or singular occurrence and are not expected to recur in future years. Prudent budgeting dictates that such revenues be spent on one-time costs, such as purchase of equipment or new building construction, rather than ongoing programs or costs (such as salaries for permanent employees) that would need funding in future years. Operating Budget (finance). The operating budget finances the day-to-day, current operations of government over the fiscal year. This is in contrast to the capital budget, which funds long-term projects on a multi-year basis. Operating Property (tax). Most property is assessed by county assessors, but operating property owned by businesses such as utilities and railroads is centrally assessed by the Idaho Tax Commission. The money collected is then passed out in the counties where the centrally assessed property is located. Some of Idaho's strange county boundaries (such as the mostly unpopulated southeast dogleg of Blaine County) can be attributed to the attempt to be sure railroad properties were included within as many counties as possible. Ordinary and Necessary Expense (finance). Article VIII, Section 3 of the Idaho Constitution requires voter approval of multi-year debt or liabilities with the exception of "ordinary and necessary expenses authorized by the general laws of the state." Ordinary and necessary expenses may go through the process of judicial confirmation to ensure they meet the necessary criteria. Organizational Unit mance). Each major department in the government is classified (for budgeting purposes) as an organizational unit. Organizational units for cities would include: administration, police, fire, water, sewer, etc. Overlapping Debt (finance). Proportionate share that property within a government must bear of the debts of other local governments located wholly or in part within the geographic boundaries of the reporting government. Except for special assessment debt, 011 the amount of debt of each unit applicable to the reporting unit is arrived at by (1) determining what percentage of the total assessed value of the overlapping jurisdiction lies within the limits of the reporting unit, and (2) applying this percentage to the total debt of the overlapping jurisdiction. Special assessment debt is allocated on the basis of the ratio of assessments receivable in each jurisdiction, which will be used wholly or in part to pay off the debt, to total assessments receivable, which will be used wholly or in part for this purpose. Own Source Revenue (finance). Term often used in U.S. Census Reports to compare locally raised revenue with state or federal aid. Own source revenue includes taxes, fees, service charges, etc. Performance Budgeting (finance). A budgeting format that focuses on efficiency. Performance measurements (such as dollar amount per lane -mile of road paved) are used as the basis for budgeting and comparing efficiency in service delivery with other jurisdictions. The criticism of this format is that efficiency is emphasized almost to the exclusion of effectiveness considerations. Decision makers understand how many miles of roads are being paved, but this format does not encourage discussion of effectiveness: which roads should be paved or should paving roads have priority over other services? Performance Measures (government). Specific, quantitative measures of work performed within a service unit or department, or results obtained through a program or activity. Performance measures include: output (activity or work units completed—i.e. number of lane -miles of streets swept); efficiency (rates of output to resources used—i.e. number of utility bills processed per hour); and outcomes and effectiveness (impact on customers—i.e. citizen ratings of city services). PERSI (Public Employee Retirement System of Idaho) (acronym, personnel). PERSI handles the massive retirement fund for employees of the state and many local governments, including all school districts. Its governing board, which meets monthly and oversees investment of the fund, is appointed by the governor. Personal Property (tax). For tax purposes, this term has a broad meaning which includes everything that is "not fastened to the earth, or screwed, bolted or welded to the wall or floor" (according to the Idaho Association of Counties County Handbook.) Also includes buildings on public lands. Program Budgeting (finance). A method of budgeting that treats the budget as a planning document, giving a clearer overview of the overall purposes to which the money will be put than the more control -oriented line -item format. By allocating funds on a program basis, elected officials can compare and prioritize programs. Progressive Tax (tax). A tax whose burden increases as the taxpayer's income increases, based on an ability to pay principle. Under it, in theory, higher income taxpayers pay more; lower incomes pay less. The model for this tax is the progressive income tax. 95 Property Taxes (tax). Also referred to as ad valorem ("according to value") taxes, property taxes comprise the most important general fund revenue source for local governments. Property taxes are levied on real and personal property. Increases in the property tax portion of a city's budget are limited to 3 percent over the highest amount of the prior three years, plus growth factors for new construction and annexation. Real Property (tax). Idaho law establishes three classifications of property: real, personal and operating. For taxation purposes, real property is defined by Idaho Code as "land, and all standing timber thereon... and all buildings, structures and improvements, or other fixtures of whatsoever kind on land..." Reappropriation (finance). The inclusion of a balance from the prior year's budget as part of the budget of the subsequent fiscal year. Reappropriation is common for encumbrances outstanding at the end of a fiscal year that a government intends to honor in the subsequent fiscal year. Regressive Tax (tax). A tax that requires poor people to pay a higher proportion of their income than wealthier people. An unintended consequence of a regressive tax is that it can deny access to certain public services and programs for those who cannot afford to pay. Reserve (finance). An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending. Reserve for Contingencies (finance). A budgetary reserve set aside for emergencies or other unforeseen expenditures. Resort Cities Tax (tax). Resort cities with less than 10,000 population can adopt local option retail sales, alcohol by the drink and lodging taxes, provided they obtain 60 percent voter approval. To qualify the city must derive "the major portion of its economic well-being from businesses catering to recreational needs and meeting needs of people traveling to that destination city for an extended period of time." Revenue (finance). Funds received by the city as income, including tax payments, interest earnings, grants, and state sales tax revenue sharing. Revenue Anticipation Notes (finance). RANs are cash flow borrowings in the national municipal credit markets to allow the city to obtain funds to meet current obligations in advance of receipt of revenues. Idaho Code and federal arbitrage rules constrain the amount and timing of such borrowing. 00 Revenue Bond (finance). Typically issued to fund improvements for local government enterprise operations including water, sewer, and airports. Unlike general obligation bonds, most do not require two-thirds voter approval—however, their interest rates are higher because the full faith and credit and taxing power of the governmental entity is not committed to repay the debt. Revenue bonds are paid off from the revenue generated by the new facility. Interest on revenue bonds used for public purposes is usually tax- exempt. Revenue Estimate (finance). Revenue estimation is critical in the budgeting process. Decision makers have to agree on revenue projections before they can proceed to put a budget together matching revenue to anticipated expenditures. All units of local government in Idaho are required to approve balanced budgets. Revenue Neutral (finance). An action that will have no net effect on the amount of money received. Revenue Sharing (finance). Revenue sharing in Idaho can mean several different things. For some, it is a general term that includes all of the state shared revenues allocated to local governments, including: Highway Distribution Account, business inventory replacement revenues, local government revenue sharing, State Liquor Account, etc. To others it specifically refers to the City -County Revenue Sharing Program created in 1984, where a portion of state sales tax revenue is allocated to local governments on a formula basis. Half goes to the counties on a per capita basis, though there is a floor of $30,000 for each county. Half is allocated to the cities on the basis of taxable market value and population. Sales Tax (tax). The sales tax was adopted by the Idaho Legislature in 1965 and affirmed by the voters in a statewide referendum in 1966. Initially it was 3 percent, but then it was increased "permanently" twice in the 1980s: to 4 percent in 1984 and then 5 percent in 1987. The last increase to 6 percent went into effect in October 2006. Sales tax revenues comprise a significant source of revenue for the state general fund. All but five states impose a sales tax; two of these five states border Idaho—Oregon and Montana. Service Charge (finance). Typically refers to a charge for water, sewer, sanitation and other enterprise operations of local governments. They are called charges (instead of taxes) because the charges must have a reasonable relationship to the cost of providing the services. Taxes are typically imposed for general revenue raising purposes. Charges are levied to maintain operations on a self-supporting basis. Service charges for enterprise funds are often a major source of revenue to a municipality's total budget. Short -Term Borrowing (finance). Occurs when a governmental entity borrows money either internally or externally for cash flow purposes and pays the money back within the same fiscal year. Examples include tax anticipation notes and registered warrants. 97 Special Assessment (tax). Charge imposed on a parcel of property for the payment of a service or project that has direct benefit to the property being assessed. See also local improvement district. State Liquor Account (finance). Created in 1982, the state liquor account pays the bills of the state Liquor Division and then apportions the remaining revenue among the state, cities and counties. The cities' portion is distributed on the basis of each city's share of statewide liquor sales; those cities that do not have a liquor store or distribution station receive funds on a per capita basis. There is a hold harmless provision that guarantees cities will receive the base established in Fiscal Year 1981. Subsequent Roll (tax). Transient personal property in the county from the fourth Monday of June to the fourth Monday of November, "missed" personal properties are included in this roll. Estimates of this roll are included in the calculation of property tax levies based upon the dollar amount certified by each taxing entity. Surplus (finance). A surplus exists where there is an excess of funds at the end of a fiscal year. TAN (Tax Anticipation Note) (acronym, finance). A promissory note of a governmental entity in anticipation of taxes to be collected by that entity, usually within the same fiscal year. These are commonly used during (predictable) parts of the year when expenses exceed available revenues. Tax Base (tax). The taxable value of a property after all exemptions and other adjustments have been applied. It is referred to as either the taxable value of an individual property or the total taxable value for a government entity. Tax Code Area (tax, finance). Organizing device for determining tax liability. All taxpayers pay property taxes to the county and to a school district, but cities and a wide array of special districts (highway, sewer, water, cemetery, etc.) each with their own boundaries creates considerable complexity. Each variation—even small counties can have dozens—is a tax code area. There are about 3,300 tax code areas in Idaho. Tax Collections (tax). The amount actually collected; does not include delinquencies. Tax Increment Financing (tax). Also known as revenue allocation. A financing tool typically used as part of an economic development strategy to attract businesses into a blighted or underdeveloped part of a city. To utilize TIF, the city must establish an urban renewal agency and officially designate an area in which public improvements will be made using property tax revenue generated by development within the TIF area. Tax Indexing (tax). A part of the assessment process: properties not physically assessed are indexed to an updated market value amount. coo Tax Rate (tax). For property tax purposes the tax rate is determined by dividing the tax base into the dollar amount of the property tax portion of the entity's budget. Truth in Taxation (tax). Truth in Taxation was substituted for the 5 Percent Cap, which was repealed by the Idaho Legislature in 1992. The Idaho Truth in Taxation law was modeled after the Utah law requiring extensive newspaper advertising of property tax rate increases above a certain threshold level. Truth in Taxation in Idaho was repealed with the imposition of the current 3 Percent Cap in 1995. Unfunded Mandate (government). A requirement imposed by a higher level of government requiring a subordinate unit of government to perform certain functions without providing a funding source to pay for carrying out the requirement. Congress has often imposed requirements on the states without attaching commensurate dollars to pay for implementation. Likewise, the state and federal governments can pass unfunded mandates that apply to local governments. Warrant (finance). A written promise of a governmental entity to pay money, which is similar to a check. These are used by the state of Idaho (payments issued through the State Controller's office are issued as warrants) and many local governments. Warrant of Distraint (tax). An order for seizure of property to force payment of a property tax or certain other assessments or fees. Withholding Tax (tax). Income tax payments withheld by employers and sent to a state or federal tax agency on behalf of employees. Zero -Base Budgeting (finance). An approach to budgeting that includes reconsideration of all spending, in every budget cycle. It means, among other things, that each department must justify its existence each year by preparing decision units showing the actual goods and services that need to be funded. 00 Appendix A Model Chart of Accounts Assets 101. Cash (including cash equivalents) 101.1 Petty cash 102. Cash with fiscal agent 103. Investments -current 104. Interest receivable -current 105. Taxes receivable -current 105.1 Allowance for uncollectible 207. current taxes (credit) 106. Taxes receivable -delinquent 106.1 Allowance for uncollectible 132.1 delinquent taxes (credit) 107. Interest and penalties receivable - 141. taxes 107.1 Allowance for uncollectible 143. interest and penalties (credit) 111. Tax liens receivable 111.1 Allowance for uncollectible tax 151.1 liens (credit) 112. Accounts receivable 112.1 Allowance for uncollectible accounts receivable (credit) 113. Unbilled accounts receivable 113.1 Allowance for uncollectible 161. unbilled accounts receivable 162. (credit) 121. Special assessments receivable - current 121.1 Allowance for uncollectible 163.1 current special assessments (credit) 122. Special assessments receivable - 164.1 noncurrent 122.1 Allowance for uncollectible noncurrent special assessments 165. (credit) 123. Special assessments receivable - delinquent 123.1 Allowance for uncollectible 166. delinquent special assessments 170. (credit) 124. Special assessment liens receivable 124.1 Allowance for uncollectible special assessment liens (credit) 125. Interest receivable -special assessments 125.1 Allowance for uncollectible special assessment interest (credit) 126. Intergovernmental receivable 127. Notes receivable 127.1 Allowance for uncollectible notes 202. (credit) 128. Loans receivable 128.1 Allowance for uncollectible loans 205. (credit) 130. Due from other funds - 207. fund 131. Due from component unit 132. Rent receivable 132.1 Allowance for uncollectible rent (credit) 141. Inventories -materials and supplies 142. Inventories -stores for resale 143. Prepaid items 144. Deferred charges 151. Investments -noncurrent 151.1 Unamortized premiums - investments 151.2 Unamortized discounts - investments (credit) 152. Advance to other funds - fund 161. Land 162. Infrastructure 162.1 Accumulated depreciation - infrastructure (credit) 163. Buildings 163.1 Accumulated depreciation - buildings (credit) 164. Improvements other than buildings 164.1 Accumulated depreciation - improvements other than buildings (credit) 165. Machinery and equipment 165.1 Accumulated depreciation - machinery and equipment (credit) 166. Construction in progress 170. Other assets Liabilities. Fund Balances and Net Assets 201. Vouchers payable 202. Accounts payable 203. Compensated absences payable 204. Claims and judgments payable 205. Contracts payable 206. Retainage payable 207. Intergovernmental payable 208. Due to other funds- fund 210. Due to component unit 211. Matured bonds payable 212. Matured interest payable 213. Accrued interest payable 222. Deferred revenue -unavailable 223. Deferred revenue -unearned 224. Notes payable -current 225. Bonds payable -current 225.1 General obligation bonds payable 225.2 Special assessment debt with 254. government commitment 225.3 Revenue bonds payable 225.4 Other bonds payable 226. Capital leases payable -current 227. Other current liabilities 228. Customer deposits 230. Advance from other funds - 321.2 fund 231. Bonds payable -noncurrent 231.1 General obligation bonds payable 231.2 Special assessment debt with government commitment 231.3 Revenue bonds payable 231.4 Other bonds payable 232. Unamortized premiums on bonds 233. Unamortized discounts on bonds (debit) 234. Unamortized charge -refunding bonds 235. Notes payable -noncurrent 236. Capital leases payable -noncurrent 237. Net pension obligation 238. Other noncurrent liabilities 240. Fund balance -reserved for debt service 241. Fund balance -reserved for endowments 242. Fund balance -reserved for encumbrances 243. Fund balance -reserved for inventories 244. Fund balance -reserved for prepaid items 245. Fund balance -reserved for noncurrent loans receivable 246. Fund balance -reserved for advance to other funds 247. Fund balance -reserved for capital assets held for resale 248. Fund balance -reserved for 249. Fund balance -unreserved 249.1 Fund balance -unreserved, designated for 249.2 Fund balance -unreserved - undesignated 250. Net assets, invested in capital assets, net of related debt 251. Net assets, restricted for 101 251.1 Net assets restricted for 311.2 -permanent restriction 251.2 Net assets restricted for 312. -temporary restriction 252. Net assets, held in trust for pension 312.2 benefits 253. Net assets, held in trust for pool 312.4 participants 254. Net assets, held in trust for other 331.21 purposes 255. Net assets, unrestricted 256. Net assets -general government Revenues 310. Property taxes 311. Sales and use taxes, local option 311.1 Lodging 311.2 Alcohol by the drink 311.3 Retail sales 312. Franchise Fees 312.1 Power 312.2 Cable 312.3 Natural Gas 312.4 Water 313. Penalties and interest on delinquent 331.21 taxes 313.1 Property taxes 313.2 Sales and use taxes 320. Licenses and permits 321. Business licenses and permits 321.1 Alcoholic beverages 321.2 Health 321.3 Police and protective 321.4 Professional and occupational 321.5 Amusements 321.6 322. Nonbusiness licenses and permits 322.1 Building structures and equipment 322.2 Animal licenses 330. Intergovernmental revenues 331. Federal government grants 331.1 Operating -categorical 331.11 Direct 331.12 Indirect 331.2 Operating-noncategorical 331.21 Direct 331.22 Indirect 331.3 Capital 331.31 Direct 331.32 Indirect 332. Federal government payments in lieu of taxes 333. State government grants 333.1 Operating -categorical 333.2 Operating-noncategorical 333.3 Capital 370. Special assessment financing 334. State government shared revenues 380. Other financing sources 334.1 State -collected sales tax revenue 381. Interfund transfers in - 334.11 State distribution fund 334.12 County distribution 382. Proceeds of general capital asset 334.2 Highway distribution account dispositions 334.3 State liquor account 382.1 Sale of general capital assets 335. Local government unit (specify unit) 382.2 Compensation for loss of general grants capital assets 336. Local government unit (specify unit) 383. General long-term debt issued shared revenues 383.1 General obligation bonds issued 337. Local government unit (specify unit) 383.2 Special assessment bonds issued payments in lieu of taxes 383.3 Special assessment debt with 340. Charges for services government commitment issued 341. General government 383.4 Other bonds issued 341.1 Zoning and subdivision fees 383.5 Refunding bonds issued 341.2 Printing and duplicating services 383.6 Premiums on bonds sold 342. Public safety 383.7 Capital leases 342.1 Special police services 384. Special items - 342.2 Special fire protection services 385. Extraordinary items - 342.3 Protective inspection fees 386. Capital contributions 343 Sanitation 343.1 Sewerage charges Expenditures 343.2 Street sanitation charges 410. General government 343.3 Refuse collection charges 411. Legislative 344. Health 411.1 Governing body 344.1 Health and inspection fees 411.2 Legislative committees and 344.2 Hospital fees special bodies 344.3 Clinic fees 411.3 Ordinances and proceedings 344.4 Animal control and shelter fees 411.4 City clerk 345. Culture -recreation 412. Executive 345.1 Golf fees 412.1 Mayor 345.2 Swimming pool fees 412.2 Boards and commissions 345.3 Playground fees 413. Legal services 345.4 Park and recreation concessions 413.1 City attorney 345.5 Auditorium use fees 413.2 Prosecution 345.6 Library use fees (not fines) 414. Financial administration 345.7 Zoo charges 414.1 Finance 350. Fines 414.11 Accounting 350.1 Court 414.12 Independent audit 350.2 Library 414.13 Budget 351. Forfeits 414.14 Treasury 352. Special assessments 414.15 Licensing 352.1 Capital improvement 414.16 Purchasing 352.2 Service 414.17 Debt administration 361. Investment earnings 414.2 Recording and reporting 361.1 Interest revenues 414.3 Personnel administration 361.2 Dividends 415. Other -unclassified 361.3 Net increase (decrease) in the fair 415.1 Planning and zoning value of investments 415.2 Data processing 362. Rents and royalties 415.3 Research and investigation 363. Escheats 415.4 General government buildings 364. Contributions and donations from and plant private sources 420. Public safety 365. Contributions from property 421. Police owners -special assessments 421.1 Police administration 102 421.2 Crime control and investigation 421.21 Criminal investigation 421.22 Vice control 421.23 Patrol 421.24 Records and identification 421.25 Youth investigation and 431.56 control 421.26 Custody of prisoners 421.27 Custody of property 421.28 Crime laboratory 421.3 Traffic control 421.4 Police training 421.5 Support service 421.51 Communications services 421.52 Automotive services 421.53 Ambulance services 421.54 Medical services 421.6 Special detail services 421.7 Police stations and buildings 422. Fire and emergency medical services 422.1 Fire administration 422.2 Fire fighting 422.3 Fire prevention 422.4 Fire training 422.5 Fire communications 422.6 Fire repair services 422.7 Emergency medical services 422.8 Fire stations and buildings 423. Protective inspection 423.1 Protective inspection 441.5 administration 423.2 Building inspection 423.3 Plumbing inspection 423.4 Electrical inspection 423.5 Gas inspection 423.6 Air conditioning inspection 423.7 Boiler inspection 424. Other protection 424.1 Civil defense 424.2 Militia and armories 424.3 Flood control 430. Highways and streets 430.1 Paved streets 430.2 Unpaved streets 430.3 Alleys 430.4 Sidewalks and crosswalks 430.5 Snow and ice removal 430.6 Bridges 430.7 Tunnels 430.8 Storm drainage 430.9 Street lighting 431. Sanitation 431.1 Sanitation administration 431.2 Street cleaning 431.3 Waste collection 431.4 Waste disposal 103 431.5 Sewage collection and disposal 431.51 Sanitary sewer construction 431.52 Sanitary sewer maintenance 431.53 Sanitary sewer cleaning 431.54 New sewer services 431.55 Sewer lift stations 431.56 Sewage treatment plants 431.6 Weed control 440. Culture -recreation 440.1 Culture -recreation administration 440.2 Participant recreation 440.21 Supervision 440.22 Recreation centers 440.23 Playgrounds 440.24 Swimming pools 440.25 Golf courses 440.26 Tennis courts 440.27 Other recreational facilities 440.3 Spectator recreation 440.31 Botanical gardens 440.32 Museums 440.33 Art galleries 440.34 Zoos 440.4 Special recreational facilities 441. Parks 441.1 Supervision 441.2 Park areas 441.3 Parkways and boulevards 441.4 Forestry and nursery 441.5 Park policing 441.6 Park lighting 442. Libraries 442.1 Library administration 442.2 Circulation 442.3 Catalog 442.4 Reference 442.5 Order 442.6 Periodicals 442.7 Extension 442.8 Special collections 442.9 Branch libraries 450. Urban redevelopment and housing 450.1 Urban redevelopment and housing administration 450.2 Urban redevelopment 450.21 Redevelopment administration 450.22 Conservation projects 450.23 Rehabilitation projects 450.24 Clearance projects 450.25 Relocation 450.3 Public housing 450.4 Other urban redevelopment 451. Economic development and assistance 451.1 Economic development and 120. assistance administration 451.2 Economic development 460. Debt service 461.1 Bond principal 461.2 Other debt principal 462.1 Interest -bonds 462.2 Interest -other debt 463. Fiscal agent's fees 464. Issuance costs 465. Advance refunding escrow 470. Intergovernmental expenditures 480. Other financing uses 481. Interfund transfers out - 320. fund 482. Payment to refunded bond escrow 340. agent 483. Discount on bonds issued 485. Special items - 486. Extraordinary items - Character and Obiect Classification 100. Personal services -salaries and wages 110. Regular employees 120. Temporary employees 130. Overtime 200. Personal services -employee benefits 210. Group insurance 220. Social security contributions 230. Retirement contributions 240. Tuition reimbursements 250. Unemployment compensation 260. Workers' compensation 290. Other employee benefits 300. Purchased professional and technical 624. services 310. Official/administrative 320. Professional 330. Other professional 340. Technical 400. Purchased -property services 410. Utility services 411. Water/sewerage 420. Cleaning services 421. Disposal 422. Snow plowing 423. Custodial 424. Lawn care 430. Repair and maintenance services 440. Rentals 441. Rental of land and buildings 442. Rental of equipment and vehicles 450. Construction services 500. Other purchased services 104 510. Insurance, other than employee benefits 520. Communications 530. Advertising 540. Printing and binding 550. Travel 600. Supplies 610. General supplies 620. Energy 621. Natural gas 622. Electricity 623. Bottled gas 624. Oil 625. Coal 626. Gasoline 630. Food 640. Books and periodicals 700. Property 710. Land 720. Buildings 730. Improvements other than buildings 740. Machinery and equipment 741. Machinery 742. Vehicles 743. Furniture and fixtures 800. Other objects 810. Interest Payments 820. Principal Payments Appendix B: City Budget Calendar for FY 2021 PLEASE NOTE: The dates shown are statutory deadlines for budgeting actions. City officials are strongly encouraged to complete each step in the budgeting process as early as possible. Date Action/Event Idaho Code Thursday, Last day for the city to notify the county clerk of the date, time and 63-802A April 30, 2020 location of the city budget hearing for the upcoming fiscal year. ("Not later than April 30 of each year...") Monday, The new construction roll is due from the county assessor. ("As soon 63-301A June 1, 2020 as possible, but in any event by no later than the first Monday in June... ") Friday, The county auditor will notify the city of the taxable valuation of all 63-1312 July 31, 2020 the taxable property from the property roll for the current year, from the operating property roll for the previous year, from the prior year's actual or current year's estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax notwithstanding exemptions authorized in chapter 6, title 63 of Idaho Code, for the previous year. The auditor will furnish the valuation from the current operating property roll upon receipt from the State Tax Commission. ("Prior to the first Monday in August...") Choose date The City Council must adopt a tentative budget prior to the public 50-1002 that will meet hearing on the budget. Legal notice of the proposed budget and publication and budget hearing must be published twice, at least 7 days apart, in the hearing official newspaper. Please Note: Cities that advertise in a weekly requirements newspaper should be aware of publication dates and adjust deadlines accordingly. Wednesday, Last day for budget hearing ("...Prior to certifying to the county 50-1002 Sept. 9, 2020 commissioners...") Thursday, Last day to certify property tax levy to county commissioners. 63-803(3) September 10, ("...not later than the Thursday prior to the second Monday in 2020 September...") Wednesday, Appropriations ordinance must be passed by the council and 50-1003 September 30, published once in the official newspaper by this date. The ordinance 2020 must also be sent to the Secretary of State. ("The city council of each city shall, prior to the commencement of each fiscal year, pass an ordinance to be termed the annual appropriation ordinance...") Thursday, Beginning of 2020 Fiscal Year. Oct. 1. 2020 105 50-1001 Appendix C: City of Twin Falls Fiscal Year 2020-2021 Budget Calendar April Thursday, April 2 Budget Packets Distributed to Departments Monday, April 6 Discussion with City Council on FY 2021 Budget Strategies Friday, April 17 Budget Packets Completed May Tuesday - Thursday, May 5 - 7 Roundtable discussions with Departments Tuesday - Thursday, May 19 - 21 Big Budget Balancing Meeting June July Friday, July 3 Preliminary budget to Council for review Monday, July 6 Budget Presentation to Council - Overview Monday, July 13 Budget Presentation to Council - FOCUS AREAS 5, 6 & 7 Monday, July 20 Budget Presentation to Council - FOCUS AREAS 2 & 3 Monday, July 27 Budget Presentation to Council - FOCUS AREAS 1 & 4 Thursday, July 30 Publish Notice of Public Hearing on Rate Adjustments August Monday, August 3 Budget Presentation to Council - FOCUS AREA 8 Thursday, August 6 Publish Notice of Public Hearing on Rate Adjustments Monday, August 10 Budget Overview, Adoption of Preliminary FY 20-21 Budget, set Public Hearing Date Monday, August 10 Public Hearing on Proposed Rate Adjustments Thursday, August 13 Publish Notice of Public Hearing on FY 20-21 Budget Monday, August 17 Council Review of Preliminary Budget - All Sections Thursday, August 20 Publish Notice of Public Hearing on FY 20-21 Budget Monday, August 24 Public Hearing on FY 20-21 Proposed Budget Monday, August 24 Council Adoption of FY 20-21 Budget Week of August 24 Certify Tax Levy to County Monday, August 31 Publish Appropriations Ordinance & Send Copy to Secretary of State September Published Notices City Council Public Hearings Statutory Guidelines and "Drop Dead" dates. we Appendix D: Sample Notices of Budget Hearing CITY OF AMMON, IDAHO NOTICE OF PUBLIC HEARING #2013-011 PROPOSED BUDGET FOR FISCAL YEAR 2013-2014 (FY 2014) NOTICE IS HEREBY GIVEN that the City Council of the City of Ammon, Idaho, will hold a public hearing for consideration of the proposed budget for the fiscal period October 1, 2013 to September 30, 2014, pursuant to the provisions of Section 50-1002, Idaho Code. The hearing will be held at City Hall, 2135 South Ammon Road, Ammon, Idaho, at 7:00 p.m., on August 22, 2013. All interested persons are invited to appear and show cause, if any, why such budget should or should not be adopted. Copies of the proposed budget in detail are available at City Hall during regular office hours (8:00 a.m. to 5:00 p.m. Monday - Friday). Anyone desiring accommodations for disabilities, please call City Hall at (208) 612- 4000 at least 48 hours prior to the public hearing. EXPENDITURES REVENUES FY 2012 FY 2013 FY 2014 Actual Budgeted Proposed Fund Name Expenditures Expenditures Expenditures General Fund $1,852,729 $1,897,883 $1,982,462 Administration $1,371,582 $1,826,235 $1,710,784 Enforcement $1,261,925 $1,322,358 $1,326,579 Fire $486,093 $817,714 $1,105,592 General Fund Total $3,119,600 $3,966,307 $4,142,955 Building $244,598 $241,574 $265,124 Parks & Recreation $457,204 $542,829 $690,045 Sanitation $574,621 $1,351,000 $1,110,900 Wastewater $22,635,713 $2,835,164 $3,106,169 Street $878,418 $3,012,523 $2,637,580 Water $2,211,057 $2,886,687 $3,071,014 Technology $272,487 $456,588 $480,920 Broadband $137,845 $325,023 $777,029 Grand Total All Funds $30,531,543 $15,617,695 $16,281,736 REVENUES 107 FY 2012 FY 2013 FY 2014 Actual Budgeted Proposed Fund Name Revenue Revenue Revenue Property Tax Levy General Fund $1,852,729 $1,897,883 $1,982,462 Other Revenues General $1,853,632 $2,121,098 $2,178,332 Building $186,411 $169,060 $212,000 Parks & Recreation $495,706 $532,829 $690,045 Sanitation $828,616 $797,829 $850,899 Wastewater $2,662,775 $2,835,164 $2,976,885 Street $649,994 $789,781 $887,580 Water $2,598,055 $2,578,687 $2,562,895 Technology $284,546 $472,818 $432,715 Broadband $14,318 $257,956 $777,975 Grand Total All Funds $9,574,053 $10,555,222 $11,569,326 Total Tax and Other Revenues $11,426,782 $12,453,105 $13,551,788 Fund Balance Transfers $19,104,761 $3,164,590 $2,729,948 Total Expenditures $30,531,543 $15,6179695 $16,281,736 107 CITY OF GOODING PROPOSED BUDGET FOR FISCAL YEAR 2013-14 A PUBLIC HEARING PURSUANT TO Idaho Code 50-1002 will be held for consideration of the proposed budget for the fiscal year from October 1, 2013 to September 30, 2014. The hearing will be held at City Hall, 308 5`h Ave West, Gooding, Idaho at 6:30 p.m. on August 5, 2013. All interested persons are invited to appear and show cause, if any, why such budget should or should not be adopted. Copies of the proposed City budget in detail are available at City Hall during regular office hours. City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities related to the budget documents or to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the public hearing. The proposed FY 2013-14 budget is shown below as FY2014 proposed budget expenditures and revenues. Street FY 2012 FY 2013 FY 2014 Airport Actual Budget Current Budget Proposed Budget Fund Name Expenditures Expenditures Expenditures General Fund 87,550 89,800 113,595 Administration 229,203 256,383 299,084 Police 464,800 486,218 506,768 Fire 115,449 118,621 166,662 Total General Fund $809,452 $861,222 $972,514 Street 517,846 553,797 543,896 Airport 226,291 378,334 392,441 Parks 58,346 226,907 229,022 Library 87,550 89,800 113,595 Capital Improvement 287,797 156,665 147,951 Water 490,400 7,386,300 7,396,290 Water Grant 500,000 500,000 500,000 Sewer 324,840 430,410 434,190 Sewer Debt Service 90,730 93,980 93,980 Sanitation 187,105 204,089 214,300 Irrigation 136,400 141,488 151,180 Subtotal Expenditures $2,907,305 $10,161,770 $10,216,845 Grand Total All Funds $3,716,757 $11,022,992 $11,189,359 Total Non -Property Tax Revenue FY 2012 FY 2013 FY 2014 Actual Budget Current Budget Proposed Budget Fund Name Revenues Revenues Revenues Property Tax Levy General 477,680 492,011 529,062 Ag Exp Prpty Rplcmnt 4,032 3,793 3,793 Street 208,018 214,260 221,226 Airport 19,786 20,380 21,043 Parks 47,329 48,750 50,335 Library 62,677 64,480 66,576 Capital Improvement 11,156 12,146 12,541 Total Property Tax Levy $830,678 $855,820 $904,576 Revenue Sources Other Than Property Tax General 327,740 365,418 439,659 Street 309,828 339,537 322,670 Airport 206,505 357,954 371,398 Parks 11,017 178,157 178,687 Library 24,873 25,320 47,019 Capital Improvement 276,641 144,519 135,410 Water 490,400 7,386,300 7,396,290 Water Grant 500,000 500,000 500,000 Sewer 247,570 356,070 434,190 Sewer Debt Service 168,000 168,320 93,980 Sanitation 187,105 204,089 214,300 Irrigation 136,400 141,488 151,180 Total Non -Property Tax Revenue $2,886,079 $10,167,172 $10,284,783 Grand Total All Revenues $3,716,757 $11,022,992 $11,189,359 The proposed expenditures and revenues for fiscal year 2013-14 have been tentatively approved by the City Council and entered in detail in the Journal of Proceedings. Publication dates for the notice of the public hearing are July 25, 2013 and August 1, 2013 in The Times News. Morri Hall, City Clerk Appendix E Model and Sample Appropriation Ordinances Model Appropriation Ordinance AN ORDINANCE ENTITLED THE ANNUAL APPROPRIATION ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 20APPROPRIATING THE SUM OF $ TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF FOR SAID FISCAL YEAR, SPECIFYING THE OBJECTS AND PURPOSES FOR WHICH SAID APPROPRIATION IS MADE, AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE TAXABLE PROPERTY, PROVIDING FOR REPEAL OF CONFLICTING ORDINANCES, DIRECTING THE CITY CLERK TO FILE CERTIFIED COPIES OF THIS ORDINANCE WITH THE COUNTY COMMISSIONERS AND IDAHO SECRETARY OF STATE, AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED by the Mayor and Council of the City of County, Idaho: Section 1. That the sum of $ be, and the same is hereby appropriated to defray the necessary expenses and liabilities of the City of County, Idaho for the fiscal year beginning October 1, 20 Section 2. The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows: GENERAL FUND Administration $ Planning and Zoning $ Building Department $ Law Enforcement $ Code Enforcement $ Fire Department $ TOTAL GENERAL FUND $ RECREATION FUND CAPITAL IMPROVEMENT FUND STREET FUND WATER FUND SEWER FUND TOTAL APPROPRIATIONS $ Section 3. That a general tax levy of $ on all taxable property within the City of be levied for the general purposes of said City, for the fiscal year beginning October 1, 20 Section 4. All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed. Section 5. The City Clerk of the City of is hereby directed to file a certified copy of this Ordinance with the County Commissioners of County, Idaho, and the Idaho Secretary of State, in accordance with Idaho Code 50-1003 and 63- 804. Section 6. This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of the the official newspaper of the City of PASSED ��ension_� by roll call vote of the City Council at a convened meeting of the City Council held on the day of September, 20 APPROVED by the Mayor of the City of , Idaho, this day of , 20 Mayor n, ATTEST: City Clerk -Treasurer CITY OF O` BONNEVILLE , COUNTY, IDAHO 1... =,Ilf ORDINANCE #530 Instrument # 1455597 IDAHO FALLS,. BONNEVILLE, IDAHO 8-29-2043 04:05-42. No. of Pages: 2 Recorded for : CITY OF AMMON RONALD LONGMORE Fee: 0.00 Ex -Officio Recorder Deputy.. ... Index to: 090INANCE AN ORDINANCE ENTITLED THE ANNUAL APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013 APPROPRIATING THE SUM OF $16,281,738 TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF AMMON, IDAHO FOR SAID FISCAL YEAR; AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE TAXABLE PROPERTY AND SPECIFYING THE OBJECTS AND PURPOSES FOR WHICH SAID APPROPRIATION IS MADE. BE IT ORDAINED BY THE MAYOR AND COUNCIL OF AMMON, BONNEVILLE COUNTY, IDAHO: Section 1: That the sum of $1.6,281,738 be, and the same is appropriated to defray the necessary expenses and liabilities of the City of Ammon, Bonneville County, Idaho for the fiscal year beginning October 1, 2013. Section 2: The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows: ESTIMATED EXPENDITURES: GENERALFUND General Government $ 1,710,784 Enforcement Department 1,326,579 Fire Department 1,105,592 TOTAL GENERAL FUND $ 4,142,957 Building $ 265,124 Parks & Recreation 690,045 Sanitation 111101900 Wastewater 3,106,169 Street 2,637,580 Water 3,071,014 Technology 480,920 Broadband 777,029 TOTAL EXPENDITURES $ 16,281,738 ORDINANCE #530 2413-2414 ANNUAL APPROPRIATION Page 1 of 2 110 Section 3: That a general tax levy on all taxable property within the City of Ammon be levied in an amount allowed by law for the general purposes for said City, for the fiscal year beginning October 1, 2013. Section 4: All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed. Section 5: This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of the Post Register, a newspaper of general circulation in the City of Ammon, and the official newspaper of said City. PASSES under suspension of rules upon which a roll call vote was taken and duly enacted an Ordinance of the City of Ammon, Bonneville County, Idaho at a convened meeting of the City of Ammon City Council held on the 22'd day of August, 2013. ATTEST: Ron Folsom, City Clerk City of Ammon ORDINANCE #530 Steve Fuhriman, Mayor City of Ammon 2013-2014 ANNUAL APPROPRIATION 111 Page 2 of 2 CITY OF GOODING, IDAHO ORDINANCE No. 682 ANNUAL APPROPRIATIONS ORDINANCE AN ORDINANCE OF THE CITY OF GOODING, IDAHO, ENTITLED THE ANNUAL APPROPRIATION ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING ON SEPTEMBER 30, 2014, APPROPRIATING THE SUM OF $11,189,359 TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF GOODING FOR SAID FISCAL YEAR, AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE TAXABLE PROPERTY AND SPECIFYING THE OBJECTS AND PURPOSES FOR WHICH SAID APPROPRIATION IS MADE. BE IT ORDAINED by the Mayor and Council of the City of Gooding, Gooding County, Idaho: Section 1: That the sum of $11,189,359 be, and the same is appropriated to defray the necessary expenses and liabilities of the City of Gooding, Gooding County, Idaho for the fiscal year beginning October 1, 2013. Section 2: The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows: General Fund Administration 299,084 Police 506,768 Fire 166,662 Total General Fund $972,514 Street 543,896 Airport 392,441 Parks 229,022 Library 113,595 Capital Improvement 147,951 Water 7,396,290 Water Grant 500,000 Sewer 434,190 Sewer Debt Service 93,980 Sanitation 214,300 Irrigation 151,180 Sub -total $10,216,845 Grand Total All Funds $11,189,359 Section 3. That the general tax levy of 904,576 on all taxable property within the City of Gooding be levied in an amount allowed by law for the general purposes for said City, for the fiscal year beginning October 1, 2013. Section 4. All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed. Section 5. This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of The Times News, a newspaper of general circulation in the Magic Valley, and the official newspaper of said City. PASSED under suspension of rules upon which a roll call vote was taken and duly enacted an Ordinance of the City of Gooding, Gooding County, Idaho at a convened meeting of the City of Gooding City Council held on the 5th day of August, 2013. Attest: Mayor City Clerk `S K •> M � h N � 0 a V � a � N o a� �"" •�^". O C w L. .. A 4-4a. o cl r p 03 00 v Cd 03 Ste. C •y p l �'J CJ bA a O sem. rA N �" � � � �I ►� yo, "'� o .o W-4 to 0 A 0 c ,-- Nth y ce C N to y c bA S cu bA W O A Er 'd � 40 i Ste" � � +�•� � y �, 44 A U O Rn, Cir I I I I I I AM �••' � M N I '-• N U O C~C v O y 3 4 N M v p CU3 O co ,•O YC p O a> •� O O ci _ ,s; O 44 ci v N N w o w ;� c o �rr O U ..�.,y� p i•� O p O rO--�I ��..yy'.y iitiy cn i..l .� V ajcn c.0ED x 4.0 9 w Q hy a u 0 :j� V 121 N �z �� U �, m m ci o •^ "cd"o ' 0.i O M = O N I �c t, CD rn kn to .fir to > O O •�� V, O O bA N SC. vOi bA a H QM ¢ 0 V G� 7••i �, M i tO, a '� a, 0O O rte•+ Oo O Q � N a�0 � � O � � �" p. p � y � �"" � � •p• �r �' �' iii � � � h ,� oo u � O O •�'� xi O O O � p° .fir Ip W b°p CSC ani O �0+. M a O O w R R O\ U O 01 N io p to un 114 o O 'd s. O' O L: t +4 A O 4 O' 115 w o W � U U W � o o p N O O O � o � 2 [� v U b14 A CLL� ice^ sir QI Li O a y ..fir �r y O �I � W A w � O � O �r �Q o A wA O � O O N 0 N � O 00 c%� M� W M� M M MSM � M c.G7 `O U �O O � a� N z a U .r I --I 115 �° I w o U W � o o p N O O 2 [� U b14 � sir QI O a �r y O � W A w � O � O �r �Q o A wA O M� W M� M M MSM M �° I Appendix G Model and Sample Appropriations Ordinance Amendments and Notices of Public Hearing Model Notice of Hearing on Appropriations Ordinance Amendment NOTICE IS HEREBY GIVEN that the City Council of will hold a public hearing for consideration of an amendment to the FY 20 budget at City Hall at on the day of , 20 The proposed amendment... <brief description of proposed amendment. FY 20 FY 20 FY 20_ FY 20 FY 20_ FY 20_ FY 20 ACTUAL ACTUAL ACTUAL ACTUAL BUDGETED BUDGETED INCREASE OVER EXPENDITURES REVENUES EXPENDITURES REVENUES EXPENDITURES REVENUES ORIGINAL APPROPRIATION Fund $ $ $ $ $ $ $ Name At said hearing any interested person may appear and show cause, if any he has, why such proposed appropriations ordinance amendment should or should not be adopted. DATED this City Clerk:_ day of , 20 Model Appropriations Ordinance Amendment AN ORDINANCE OF THE CITY OF , IDAHO, AMENDING ORDINANCE NO. , THE APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 20 ; APPROPRIATING ADDITIONAL MONIES THAT ARE TO BE RECEIVED BY THE CITY OF , IDAHO, IN THE SUM OF $ ; DIRECTING THE CITY CLERK TO FILE A CERTIFIED COPY OF THIS ORDINANCE WITH THE IDAHO SECRETARY OF STATE; AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED by the Mayor and Council of the City of County, Idaho: Section 1. That Ordinance No. , the appropriations ordinance for the City of , Idaho, for the fiscal year commencing October 1, 20 , be, and the same is hereby amended as follows: That the additional amount of $ be appropriated out of the revenues from in the sum of $ , to be used for authorized activities. Section 2. The City Clerk of the City of is hereby directed to file a certified copy of this Ordinance with the Idaho Secretary of State, in accordance with Idaho Code 50-1003. Section 3. This ordinance shall be in full force and effect from and after its passage, approval and publication. PASSED <under suspension of rules by roll call vote of the City Council at a convened meeting of the City Council held on the day of , 20 APPROVED by the Mayor of the City of , Idaho, this day of , 20 Mayor 116 ATTEST: City Clerk -Treasurer Notice of Public Hearing NOTICE IS HEREBY GIVEN that the City Council of Gooding, Idaho will hold a public hearing for consideration of a proposed amendment to the fiscal year 2014 budget. The hearing will be held at the Gooding Municipal Building, 308 5th Ave West at 6:00 p.m. on February 25, 2014. The proposed amendment reflects additional revenues in the form of user fees for sanitation services. At said hearing any interested person may appear and show cause, if any he has, why such proposed appropriations ordinance amendment should or should not be adopted. City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities related to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the public hearing. Morri Hall, City Clerk Publish February 12 & 19, 2014 `MIN FY 2014 FY 2012 FY 2012 FY 2013 FY 2013 FY 2014 FY 2014 FY 2014 Increase Over Actual Actual Actual Actual Budgeted Budgeted Amended Original Fund Revenues Expenditures Revenues Expenditures Revenues Expenditures Expenditures Appropriation Sanitation Fund $187,105 $187,105 $204,089 $204,089 $214,300 $214,300 $224,000 $9,700 Grand Total $3,716,757 $3,716,757 $11,022,992 $11,022,992 $11,189,359 $11,189,359 $11,199,059 $9,700 At said hearing any interested person may appear and show cause, if any he has, why such proposed appropriations ordinance amendment should or should not be adopted. City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities related to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the public hearing. Morri Hall, City Clerk Publish February 12 & 19, 2014 `MIN CITY OF GOODING, IDAHO ORDINANCE No. 687 APPROPRIATION ORDINANCE AMENDMENT AN ORDINANCE OF THE CITY OF GOODING, IDAHO, AMENDING ORDINANCE NO. 682, THE APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, APPROPRIATING ADDITIONAL MONIES THAT ARE TO BE RECEIVED BY THE CITY OF GOODING, IDAHO IN THE SUM OF $9,700; PROVIDING FOR REPEAL OF CONFLICTING PROVISIONS AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED by the Mayor and Council of the City of Gooding, Gooding County, Idaho: Section 1: That Ordinance No. 682, the appropriations ordinance for the City of Gooding, Idaho, for the fiscal year commencing October 1, 2013, be, and the same is hereby amended as follows: That the additional amount of $9,700 be appropriated out of the revenues of the Sanitation Fund to be used for authorized activities. Section 2: All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed. Section 3: This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of The Times News, a newspaper of general circulation in the Magic Valley, and the official newspaper of said City. PASSED under suspension of rules upon which a roll call vote was taken and duly enacted an Ordinance of the City of Gooding, Gooding County, Idaho at a convened meeting of the City of Gooding City Council held on the 25th day of February, 2014. Mayor M Attest: City Clerk Appendix H Property Tax Budget Increases Under 3 Percent Cap, New Construction & Annexation A city has certified the following approved amounts to be raised by property tax levies: Fund FY 2018 FY 2019 FY 2020 General $100,000 $90,000 $95,000 Street $10,000 $15,000 $14,000 Subtotal $110,000 $105,000 $109,000 Bond $25,000 $35,000 $45,000 Total $135,000 $140,000 $154,000 Assume the city has no new construction or annexation, and that none of the funds are at or near statutory levy limits. What is the maximum FY 2021 property tax budget for the city? 1. The highest nonexempt fund subtotal was $110,000 in FY 2018. Remember, Idaho Code 63- 802(4) provides that the 3 Percent Cap "does not include revenues from nonproperty tax sources, and does not include... levies that are voter approved for bonds, [or] override levies..." 2. Multiply the highest nonexempt levy from the three preceding fiscal years ($110,000) by 1.03 (3 percent) to get the maximum property tax levy of $113,300 in FY 2021 (an increase of $3,300). The city needs to increase the property tax portion of its street fund to $50,000 to meet urgent needs. Can this be done? Yes, provided the subtotal of the nonexempt funds does not exceed $113,300. In other words, to increase the street fund to $50,000 the property tax revenue for the general fund could be no greater than $63,300. Remember the 3 percent limit is applied to the subtotal of the nonexempt funds, not to each individual fund. New Construction The city has received the new construction roll prepared by the county assessor showing $2 million of value in new construction. Multiply the value of the new construction by the prior year's nonexempt levy rate (for the purpose of this example the prior year's nonexempt levy rate is 0.00803) to get the amount for new construction—$16,060. The maximum allowable nonexempt property tax portion of the city's budget would be the amount allowed under the 3 Percent Cap (see the previous example) plus $16,060 from the new construction calculation, plus the amount for annexation (see the following example), plus any forgone amount that the city chooses to recapture. Remember, the nonexempt property tax levy may be split between the nonexempt funds (general, street, and any others) at the discretion of the city, provided that statutory levy limits are not exceeded (see Appendix K for more information). Annexation The city discussed in this example annexed a tract of property during the previous year with a taxable value of $5 million. What is the amount of additional property tax budget that can be certified? Multiply the taxable value of the annexed property ($5 million) by the prior year's nonexempt levy rate (for this example, the prior year's nonexempt levy rate is 0.00803) to get the amount of $40,150. The maximum allowable nonexempt property tax portion of the city's budget would be the 3 percent increase, plus the amount for new construction, plus $40,150 for the annexed area, plus any forgone amount that the city chooses to recapture. 119 Appendix I: 2019 Urban Renewal Increment Value by City Information Provided by State Tax Commission City 2019 Urban Renewal Increment Value City of Ammon $28,637,489 City of Ashton $3,208,754 City of Bellevue $8,807,903 City of Blackfoot $37,892,539 City of Boise $1,239,873,176 City of Bonners Ferry $10,837,173 City of Buhl $18,243,420 City of Burley $4,408,044 City of Caldwell $671,101,443 City of Chubbuck $172,718,928 City of Coeur d'Alene $762,252,136 City of Dover $118,418,245 City of Driggs $27,278,842 City of Eagle $124,132,132 City of Garden City $82,790,187 City of Hailey $36,913,065 City of Harrison $353,870 City of Hayden $119,489,659 City of Heyburn $8,081,575 City of Idaho Falls $104,334,340 City of Jerome $131,220,123 City of Ketchum $294,895,606 City of Lewiston $52,067,486 City of McCall $83,958,422 City of Meridian $287,285,035 City of Middleton $10,095,670 City of Moscow $42,649,716 City of Mountain Home $49,213,072 City of Nampa $379,587,856 City of Oldtown $5,631,293 City of Payette $7,197,695 City of Pocatello $5,458,762 City of Post Falls $496,201,749 City of Priest River $4,212,308 City of Rexburg $166,114,925 City of Rigby $20,326,000 City of Riggins $4,614,774 City of Rupert $3,755,727 City of Sandpoint $111,856,085 City of Shelley $17,421,176 City of Spirit Lake $31,140,250 City of Sugar City $18,445 City of Twin Falls $556,515,982 City of Victor $12,544,091 TOTAL $6,353,755,168 120 0) LD v 0 v 0 00 O 41 W N N 01 M M Cl N L — Lf) -4 (3) LD -1 tt c -I O d Ln CL yy+ Q) N Ln -4 w m ON -1 L G n I -I V} N N N t� 01 Q/ d V} t/). 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I I, E a) x LU 0 Z f6 a) 0 0 0 4 �a o o c d 8 o d �a a 00 Q° U£J CL a 0 o, of N G4 C N N ry y t4 ' N t4 V4 N O N t0 V N lD O l0 V O d n O Ln Ln 14 m m w y Vl V W N m W r, O -1 W I, -ZT O I, oo I, ai O m l!) o) V I, un I, a° 0 0 0 0 0 0 0 0 p y O O O O O O O O N a O O O O O O O O ofN O rl oo O O W )c m 0 m v 0 0 a i y Lr v ry io m 0 0 m bA I, w -i I, v Lr r- �6 C+ ^O ci O N N O O N -1 ap to v to V�- to to a o H N ti rn m in in vl y V 0000 0000 ti ff .�-I n m m 0 0 0 CC m lO O (3) C) Q) a L6 ca d in. in m r -I N N z> ON0 N L aU0 ac.a aaa d M O L' X X X X X X W z o C C C C C C w o o o o o o z Z Z z z z w � o z C - a w ° O J N N L N N C C U C L '' Q Q w :i v 'C7 � N +Qj U L C O O O T T T (J CJ U Fo H C f0 Lail 134 Appendix K Property Tax Levy Limits Taxing Authority Airport Airport (City only) Armories General Obligation Bonds & Interest Capital Improvement Fund Cemetery Firemen's retirement Although separately stated this levy is part of the General Fund levy. The combined levy of this fund and the General Fund cannot exceed the maximum levy limit of the General Fund. General Fund Library Local Improvement District Guarantee Local Improvement District Guarantee Warrant Police Retirement Levy may be increased to provide for actuarial soundness of the fund. Recreation Streets Warrant Redemption 135 Idaho Code Maximum Rate 21-404 0.0004 50-321 0.0006 46-722 0.0002 50-1019 .02 50-236 0.0004 50-320 0.0004 72-1432 No Limit 50-235 0.009 33-2603 0.001 50-1762 0.0002 50-1766 0.0002 50-1512 0.0008 50-303 0.0006 50-312 No Limit 50-1004 See Code Appendix L Sample Notices of Public Hearing on New & Increased Fees NOTICE OF PUBLIC HEARING City of Moscow Proposed Fee Increases A public hearing will be held before the Mayor and City Council of the City of Moscow to hear public comment on increases in the following fees and charges, which are each proposed to increase by 5 percent or more: Utility Fee increases for water, sewer, and solid waste; Community Development and Engineering permits and fees; new program fees for Parks & Recreation; Farmer's Market and Artwalk fees; portable waste discharge at the waste water treatment plant; and child care licensing and background check fees. HEARING DATE AND TIME: Monday, August 6, 2012, at 7:00 p.m. HEARING LOCATION: Moscow City Hall Council Chambers 206 East 3rd Street, 2nd floor Moscow, Idaho 83843 City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities please call the City Clerk's office, 883-7015, at least 48 hours prior to the public hearing. PUBLISH: July 28, and August 4, 2012 136 PUBLIC NOTICE NOTICE IS HEREBY GIVEN that the City of Idaho Falls proposes to increase certain existing fees by amounts that exceed five percent (5%) of the fee from the current fiscal year and impose several new service fees beginning October 1, 2012. The fee increases or new fees are necessary to cover increased costs associated with these programs. CURRENT PROPOSED SOURCE OF FEES FEES NEW FEES Parks Bleachers delivery cost for special events $ 25.00 $ 40.00 Trash Cans delivery cost for special events $ 2.50 $ 4.00 Canopy, 15'x 15' delivery and set up costs for special events $ 20.00 $ 75.00 Big Tent, 20'x 40' delivery and set up costs for special events $ 100.00 $ 250.00 Tautphaus Park Zoo Zoo to You Outreach Program Within School District #91 & #93 (non-profit rate) $ 10.00 $ 15.00 Within School District #91 & #93 (for profit rate) $ 20.00 $ 25.00 Outside School District #91 & #93 up to a 30 mile radius of the zoo $ 25.00 $ 30.00 Any group between a 30-50 mile radius of the zoo $ 35.00 $ 40.00 All additional programs during the same day $ 10.00 $ 15.00 Zoo Education Programs and Tour Fees Tours on zoo grounds led by volunteer educators $ - $ 10.00 Education assembly programs for groups of 40-100 Within School District #91 & # 93 $ - $ 60.00 For -profits within District #91 & #93 and any other group up to 50 miles from the zoo $ - $ 75.00 Education assembly programs for group over 100 people and within a 50 mile radius of the zoo. (Staff led) $ - $ 100.00 Wes Diest Aquatic Center Fitness Fees Aerobics Adult Daily $ 4.25 $ 4.50 Aerobics Senior Daily $ 3.50 $ 3.75 Aerobics Adult Punchcard $ 34.00 $ 36.00 Aerobics Senior Punchcard $ 28.00 $ 30.00 USA Lane & Meet Fees Lane Hours $ 9.70 $ 10.15 Meet Setup & Meet during Non -Business Hours $ - $ 60.00 Meet Setup & Meet during Business Hours $ - $ 50.00 Lane & Meet Fees for High Schools Lane hours $ 9.40 $ 10.15 Dual Meets (per team per hour) $ 50.00 $ 60.00 Regional Meets $ 2.75 $ 3.00 School Fees - Home Schoolers (as a group) Group of 10 to 19 $ - $ 3.00 Group of 20 to 39 $ - $ 2.75 Group of 40+ $ - $ 2.50 Facility Rental Fees (price per hour) Up to 50 swimmers $ - $ 120.00 Up to 100 swimmers $ - $ 130.00 Up to 150 swimmers $ - $ 180.00 Up to 200 swimmers $ - $ 230.00 Up to 250 swimmers $ - $ 290.00 Up to 300 swimmers $ - $ 360.00 Up to 350 swimmers $ - $ 420.00 Up to 400 swimmers $ - $ 480.00 Wading Pool only -during hours the main pool is open $ - $ 50.00 137 Wading Pool only -during hours the main pool is not open $ - $ 60.00 Other Fees and Admissions Kayak Instructor (during Kayak time -group or individual) $ - $ 7.50 Wading Pool only session fee (child fee 17 & under, including 3 & under, parents free with paying child) $ - $ 2.00 Private Lessons (per 1/2 hour lesson) $ 16.00 $ 18.00 Semi -private Lessons (per 1/2 hour lesson) $ 22.00 $ 24.00 Surfer's Swim Team $ - $ 80.00 Yearly public swim pass - family (2 adults & 2 children) $ - $ 400.00 Yearly Public Swim Pass - family add-on per person $ - $ 50.00 Late fee for programs (registration after deadline) $ - $ 5.00 Lap Fees (non-refundable, nontransferable & per person) Add a city rate fee to adult yearly pass (ages 61 & under) $ - $ 352.50 Yearly lap pass (senior - ages 62 +) $ - $ 327.50 Yearly lap pass - City Rate price (senior - ages 62 +) $ - $ 294.50 Add a city rate fee to senior yearly pass (senior - ages 62 +) $ - $ 188.00 6 -month lap pass (senior - ages 62 +) $ - $ 173.25 6 -month lap pass - City Rate price (senior - ages 62 +) $ - $ 155.25 Ice Rink Skate rental $ 2.75 $ 3.00 Learn to skate without skate rental $ 41.00 $ 45.00 Learn to skate with skate rental $ 45.00 $ 56.00 Adult public skate admission $ 3.50 $ 3.75 Youth public skate admission $ 2.75 $ 3.00 Skate rental pass $ 11.00 $ 12.00 Adult stick and shoot $ 3.50 $ 3.75 Youth stick and shoot $ 2.75 $ 3.00 Adult freestyle session $ 3.50 $ 7.00 Youth freestyle session $ 2.75 $ 5.00 Animal Shelter Microchip fees $ 18.00 $ 20.00 Planning & Building Conditional use permit (PC or Council only) $ 100.00 $ 200.00 Conditional use permit (both PC and Council) $ 205.00 $ 300.00 RSC -1 site plan review $ 100.00 $ 150.00 Any person who desires to provide comments regarding such fee increases may appear at 7:30 p.m. on Thursday, August 23, 2012, at the City of Idaho Falls Council Chamber, City Hall Annex, 680 Park Avenue, Idaho Falls, Idaho. Published: August 12th and August 19th, 2012 Rosemarie Anderson City Clerk G C x r - O F V A 0 - O 0 ��•O.• V N 'VO G CL Q O N a� Ci CL. ~ d! tJ � O D Nnn'�IIN� G+ C 7 V1 � YI 1I L - � A v O t o - a H o+ 3 00 � a en N m d L c` � A ca u i N O \ a Y1 - 4 a O LL A � o x a � L � a O CL. - - w a %A O° d • � 3 � � C JA r q o a 139 Appendix N: Annual Road and Street Financial Report Pate 1 of 3 Reporting Entity Name Mailing Address and Contact Phone Number: Please return, not later than December 31, to: Entity BRANDON D. WOOLF IDAHO STATE CONTROLLER Address ATTN: HIGHWAY USERS STATEHOUSE MAIL BOISE, ID 83720 City State Zip Contact/Phone Number: Contact/Email: This certified report of dedicated funds is hereby submitted to the State Controller as required by 40-708 Idaho code. Dated this day of Commissioner Signature ATTEST: Commissioner Signature Clerk Treasurer Signature Mayor or Commissioner Signature City Clerk/County Clerk District Secreta (type or print name & sin AND Commissioners or Mayor (ta or print name & sign) FOR THE FISCAL YEAR ENDING SEPTEMBER 30, Line 1 BEGINNING BALANCE AS OF OCTOBER 1 PREVIOUS YEAR RECEIPTS LOCAL FUNDING SOURCES Line 2 Property tax levy (for roads, streets and bridges) ..................................... Line Sale of assets............................................................... Line 4 Interest income............................................................... Line 5 Fund transfers from non -highway accounts ......................................... Line 6 Proceeds from sale of bonds (include LIDs)....................................... .. Line 7 Proceeds from issue of notes (include loans) ........................................ Line Local impact fees............................................................ Line 9 Local option registration fee .................................................... Line 10 All other LOCAL receipts or transfers in............................................ Line 11 Total Local Funding (sum lines 2 through 10) .................... ............ 0 STATE FUNDING SOURCES Line 12 Highway user revenue .................................................... .... Line 13 Sales tax/Inventory replacement tax .............................................. Line 14 Sales tax/Revenue sharing ..................................................... Line 15 State Exchanged funds ........................................................ Line 16 All other STATE receipts or transfers.............................................. Line 17 Total State Funding (sum lines 12 through 16) ............................... 0 FEDERAL FUNDING SOURCES Line 18 Secure Rural Schools......................................................... Line 19 Federal -aid Bridge............................................................ Line 20 Federal -aid Rural............................................................. Line 21 Federal -aid Urban............................................................ Line 22 Federal Lands Access Funds and All other FEDERAL receipts or transfers ................. Line 23 Total Federal Funding (sum lines 18 through 22) ........................... 0 Line 24 TOTAL RECEIPTS (sum lines 11, 17, 23) .................................. 0 Me Revised September 2015 Line 25 Line 26 Line 27 Line 28 Line 29 Line 30 Line 31 Line 32 Line 33 Line 34 Line 35 Line 36 Line 37 Line 38 Line 39 Line 40 Line 41 Line 42 Line 43 Line 44 Line 45 Line 46 Line 47 Line 48 Line 49 Line 50 Line 51 Line 52 Line 53 Line 54 Line 55 Line 56 Line 57 Line 58 Line 59 Line 60 Line 61 Line 62 Line 63 Line 64 Line 65 Line 66 Line 67 ENTITY Page 2 of 3 NEW CONSTRUCTION (include salary and benefits on each line) Roads..................................................................... Bridges, culverts and storm drainage ............................................. RRCrossing................................................................ Other (signs, signals or traffic control) ..................................... ........ Total New Construction (sum lines 25 through 28) ......................... ... RECONSTRUCTION/REPLACEMENT/REHABILITATION (include salary and benefits on each line) Roads (rebuilt, realign, or overlay upgrade) ........................................ Bridges, culverts and storm drainage ............................................. RRCrossing................................................................ Other (signs, signals or traffic control) ...................................... Total Reconstruction/ Replacement (sum lines 30 through 33).......... . ROUTINE MAINTENANCE (include salary and benefits on each line) Chip sealing or seal coating ..................................................... Patching................................................................... Winter Maintenance.......................................................... Grading/blading............................................................. Bridge..................................................................... Other (signs, signals or traffic control) ............................................. Total Routine Maintenance (sum lines 35 through 40) ......................... EQUIPMENT Equipment purchase - automotive, heavy, other .................................. Equipment lease/purchase............................................ Equipment maintenance ........................................... Other(specify) ............................................................... Total Equipment (sum lines 42 through 45) ................................. ADMINISTRATION Administrativesalaries and expenses ......................................... OTHER EXPENDITURES Right-of-way and property purchases ............................................. ...................................... Property leases.............................................................. Streetlighting............................................................... Professional services - audit, clerical, and legal ...................................... Professional services - engineering ................................................ Interest - bond (include LIDs)................................................... . Interest - notes (include loans) ................................................... Redemption - bond (include LIDS) ................................................ Redemption - notes (include loans) ............................................... Payments to other local government ............................................... Fund transfers to non -highway accounts ........................................... All other local expenditures..................................................... Total Other (sum lines 48 through 59) ..................................... TOTAL DISBURSEMENTS (sum lines 29, 34, 41, 46, 47, 60) ...................... 0 RECEIPTS OVER DISBURSEMENTS (line 24 - line 61) .......................... 0 OTHER ADJUSTMENTS (Audit adjustment and etc.) ................................. CLOSING BALANCE (sum lines 1, 62, 63) .................................... 0 Funds on Line 64 obligated for specific future projects & reserves ...................... Funds on Line 64 retained for general funds and operations ....................... ENDING BALANCE (line 64 minus the sum of lines 65, 66) ........................... `E Revised September 2015 REPORTING MEASURES NEW CONSTRUCTION Line 68 Total lane miles constructed ............................................. ..... Line 69 Total square feet of bridge deck constructed ...................................... RECONSTRUCTION/REPLACEMENT/REHABILITATION Line 70 Total lane miles rebuilt, realigned, or overlay ...................................... Line 71 Total square feet of bridge deck reconstructed or rehabilitated ......................... Line 72 1 Total lane miles with surface treatments, chip sealed, seal coated etc. on line 35 Line 73 Total lane miles graded or bladed on line 38 ..................................... . PROJECTS FUTURE PROJECTS & RESERVE DESCRIPTIONS Line 74 Available Funds (From line 65) .................................................. Project List Start Year Line 75 Estimated Cost of future projects ................................................. Line 76 1 Available for Other Projects (line 74 minus line 75) ............................ Projected Cost MANDATORY Section must be completed on HB312 revenue ig is required on the highway user revenue from HB312. Make sure you list how much you received in additional revenue on line 77. on line 78, check the maintenance that was completed with the additional funds, provide how much was spent on each item, and a description including quantity of length. nple: ❑ Chip Sealing/Seal Coating $35,000 Chip sealed .25 miles of main street 77 Total amount of Highway User Revenue from HB312 ............................... C Maintenance performed Amount spent Description of work 78 ❑ Rehabilitation of road $ - 79 ❑ Rehabilitation and maintenance of bridge $ so ❑ Chip Sealing/Seal Coating $ sl ❑ Grading/Blading $ - 82 ❑ Striping $ - 83 ❑ Traffic Control $ - 84 ❑ All other maintenance $ - Total amount spent on maintenance or replacement a5 Deferred maintenance costs over the last 5 years (in dollars). Page 3 of 3 Revised September 2015 Appendix O: Personnel Related Costs Social Security & Medicare The current Social Security employer contribution rate is 6.2 percent of wages. The employee contribution rate for Social Security returned to 6.2 percent as of January 1, 2013. The maximum amount of salary subject to Social Security tax is $137,700. All wages are subject to Medicare tax at a rate of 1.45 percent for employers and 1.45 percent for employees. High wage earners—individuals earning over $200,000 or a married couple earning over $250,000—pay an additional .9% in Medicare tax. State Unemployment Tax Cities are provided three options: ✓ Experience rated—fluctuates over prior years, ✓ 100% cost reimbursement, or ✓ I% advanced pay on total payroll payable at beginning of fiscal year with reconciliation at the end of the year. Public Employee Retirement System The Board of Directors of the Public Employee Retirement System of Idaho (PERSI) decided to move forward with the planned contribution rate increase that took effect July 1, 2019. The rates are shown below. The numbers below can be found in PERSI's Contribution Rate Rules in IDAPA 59.01.03. 143 Rate Effective July 1, 2019 Fire & Police Members Employer Rate 12.28% Employee Rate 8.81% Total Rate 21.09% General Members Employer Rate 11.94% Employee Rate 7.16% Total Rate 19.10% 143 FRF Employer Contribution Rates Option I (Class A) and Option II (Class B) The rate for employers under the FRF rules, effective 07/01/2019, is 25.93% for Option I (Class A) and Option 11 (Class B). This rate is the total of the PERSI employer contribution rate, plus an additional employer contribution rate, plus a social security rate, plus excess merger costs. Class D Contribution Rate Employers of Class D firefighters (PERSI firefighter hired on or after October 1, 1980 and employed by a city or fire district that employs or has employed paid firefighters in the FRF fund) have a total contribution rate of 17.28%, effective 07/01/2019. This rate is the total of the PERSI employer contribution rate plus excess merger costs. Class E Contribution Rate Employers of Class E members (a general member employed by a city fire department or fire district that employs or has employed paid firefighters in the FRF fund) have a total contribution rate of 16.94%, effective 07/01/2019. This rate is the total of the PERSI employer contribution rate plus excess merger costs. As of the September 2014 meeting, the board elected to lower the excess merger cost rate percentage for FRF employers from 17.24% to 5.00%, effective 01/01/2015. FRF Employee Contribution Rates Option I (Class A) The last active Class A firefighter retired in 2017. Employee contributions are no longer a factor for Class A firefighters. Option II (Class B) The current rate for Option II (Class B) firefighters is 11.45% of the individual average salary per month, rather than the statewide average firefighter's salary. Class D (PERSI firefighter hired on or after October 1, 1980 and employed by a city or fire district that employs or has employed paid firefighters in the FRF fund) The PERSI firefighters' Class D employee contribution rate is 8.81% of their own actual salary. This is the PERSI Class 2 rate. Class E (a general member employed by a city fire department or fire district that employs or has employed paid firefighters in the FRF fund) The PERSI firefighters' Class E (general members employed by a City or Fire District) employee contribution rate is 7.16% of their own actual salary. This is the PERSI Class 1 rate. `EE! Appendix P Sales Tax Revenue Sharing For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Name EndingSep'17 EndingDec'17 Ending Mar'l8 EndingJun'18 FY'18 Ending Sep '18 EndingDec'18 EndingMar'19 $37,836 $35,408 $33,948 $36,349 $143,542 $2,238 $2,066 $1,963 $2,116 $8,383 $4,607 $4,234 $4,010 $4,373 $17,225 $78,053 $72,581 $69,290 $73,799 $293,723 $247,850 $225,898 $212,693 $235,277 $921,719 $18,117 $17,039 $16,391 $17,646 $69,194 $5,5931 $5,125 $4,843 $5,256 $20,816 $22,650 $21,242 $20,395 $21,724 $86,010 $11,990 $10,960 $10,341 $11,420 $44,711 $401 $368 $349 $378 $1,496 $9,309 $8,853 $8,578 $9,117 $35,856 $5,383 $4,907 $4,620 $5,166 $20,075 $44,703 $40,893 $38,602 $42,559 $166,757 $264,769 $249,161 $239,773 $253,907 $1,007,610 $5,126 $4,760 $4,540 $4,949 $19,375 $4,071 $3,744 $3,547 $3,855 $15,217 $4,951,628 $4,579,494 $4,355,659 $4,731,200 $18,617,981 $51,842 $48,193 $45,999 $49,659 $195,693 $3,744 $3,439 $3,255 $3,622 $14,060 $97,337 $91,702 $88,314 $93,963 $371,316 $234,651 $219,739 $210,770 $224,253 $889,413 $795 $718 $672 $758 $2,944 $911,707 $840,855 $798,239 $876,079 $3,426,880 $6,542 $6,096 $5,828 $6,248 $24,715 $9,314 $8,478 $7,975 $8,841 $34,608 $24,815 $23,210 $22,244 $23,856 $94,126 $3,244 $2,964 $2,796 $3,117 $12,120 $26,180 $24,673 $23,766 $25,330 $99,949 $256,161 $235,635 $223,290 $243,889 $958,975 $9,001 $8,251 $7,801 $8,587 $33,641 $137 $100 $118 $129 $483 $4,876 $4,464 $4,217 $4,545 $18,102 $1,020,366 $939,279 $890,505 $968,393 $3,818,543 $25,338 $24,086 $23,333 $24,508 $97,266 $16,329 $15,300 $14,681 $16,050 $62,362 $13,528 $12,857 $12,453 $13,089 $51,927 $3,311 $3,025 $2,853 $3,186 $12,374 $6,407 $5,946 $5,668 $6,131 $24,152 $54,064 $49,532 $46,807 $50,884 $201,287 $8,085 $7,394 $6,977 $7,539 $29,995 $9,199 $8,502 $8,083 $8,793 $34,578 $5,517 $5,083 $4,822 $5,240 $20,662 $4,556 $4,163 $3,928 $4,337 $16,984 $3,585 $3,318 $3,158 $3,395 $13,456 $22,296 $20,515 $19,443 $21,369 $83,624 $12,467 $11,658 $11,172 $11,947 $47,244 $42,009 $38,825 $36,909 $40,551 $158,294 $249 $229 $217 $255 $950 $11,587 $10,865 $10,430 $11,150 $44,032 $562,544 $515,265 $486,827 $543,871 $2,108,507 $7,852 $7,250 $6,889 $7,460 $29,451 $6,097 $5,609 $5,315 $5,890 $22,912 $5,369 $5,173 $5,055 $5,265 $20,862 $132,629 $123,632 $118,221 $127,321 $501,803 $10,189 $9,655 $9,333 $9,938 $39,115 $3,352 $3,136 $3,006 $3,188 $12,681 $4,202 $3,861 $3,655 $3,946 $15,664 $51,917 $48,426 $46,326 $49,928 $196,597 $7,889 $7,321 $6,979 $7,633 $29,821 $14,496 $13,394 $12,731 $13,812 $54,434 $90,575 $83,490 $79,229 $86,524 $339,818 $249,259 $229,410 $217,471 $238,610 $934,750 $18,079 $16,763 $15,972 $17,245 $68,059 $7,514 $6,882 $6,501 $7,178 $28,075 $29,644 $28,037 $27,071 $28,916 $113,669 $76,971 $72,535 $69,866 $73,345 $292,717 $19,061 $17,901 $17,202 $18,334 $72,498 $6,153 $5,612 $5,287 $5,918 $22,970 $91,9471 $87,5271 $84,8691 $89,095 $353,438 FY 21 Projections = 3.0% Below FY 20 Projections FY 20 Projections = 4.0% Above FY 19 Actuals 2018 population estimates provided by US Census Bureau. 145 $39,651 $37,233 $34,850 $2,387 $2,215 $2,046 $4,901 $4,529 $4,162 $81,111 $75,756 $70,480 $269,385 $247,148 $225,238 $19,135 $18,042 $16,965 $5,9191 $5,456 $4,999 $23,475 $22,090 $20,725 $13,025 $11,980 $10,950 $418 $386 $354 $9,800 $9,334 $8,874 $5,853 $5,369 $4,891 $48,010 $44,179 $40,405 $275,132 $259,711 $244,518 $5,509 $5,135 $4,767 $4,275 $3,952 $3,634 $5,313,994 $4,937,410 $4,566,388 $55,216 $51,536 $47,911 $4,057 $3,745 $3,438 $102,208 $96,550 $90,975 $243,064 $228,433 $214,018 $869 $792 $715 $998,008 $924,955 $852,981 $6,796 $6,358 $5,927 $10,103 $9,258 $8,426 $26,972 $25,308 $23,667 $3,587 $3,298 $3,014 $27,1341 $25,642 $24,172 $272,211 $251,712 $231,515 $9,836 $9,069 $8,314 $270 $249 $229 $5,193 $4,785 $4,382 $1,096,316 $1,014,572 $934,035 $26,095 $24,862 $23,647 $17,610 $16,540 $15,487 $14,025 $13,357 $12,699 $3,529 $3,243 $2,960 $6,772 $6,311 $5,856 $56,940 $52,472 $48,071 $8,702 $8,010 $7,328 $9,704 $9,010 $8,327 $5,860 $5,427 $5,000 $4,924 $4,527 $4,137 $3,775 $3,510 $3,250 $23,657 $21,876 $20,121 $13,025 $12,224 $11,435 $45,571 $42,305 $39,088 $283 $262 $241 $12,261 $11,533 $10,815 $629,118 $579,618 $530,850 $7,982 $7,406 $6,838 $6,623 $6,123 $5,631 $5,499 $5,305 $5,113 $141,336 $132,235 $123,268 $10,800 $10,251 $9,711 $3,463 $3,252 $3,044 $4,364 $4,031 $3,704 $55,876 $52,303 $48,783 $8,456 $7,878 $7,308 $15,531 $14,419 $13,323 $98,504 $91,261 $84,124 $269,562 $249,379 $229,494 $19,351 $18,022 $16,713 $8,191 $7,546 $6,911 $31,280 $29,643 $28,030 $80,088 $75,708 $71,392 $19,884 $18,732 $17,596 $6,759 $6,2041 $5,657 $94,570 $90,2181 $85,930 Appendix P Sales Tax Revenue Sharing PaidJuly'20 Projected For Quarter Total For Quarter For Quarter For Quarter For Quarter Total Name EndingJun'19 FY'19 EndingSep'19 Ending Dec '19 EndingMar'20 EndingJun'20 FY'20 Aberdeen $37,361 $149,095 Acequia $2,226 $8,873 Albion $4,584 $18,176 American Falls $76,913 $304,259 Ammon $258,551 $1,000,323 Arco $18,111 $72,253 Arimo $5,5001 $21,873 Ashton $22,134 $88,423 Athol $12,185 $48,139 Atomic City $398 $1,555 Bancroft $9,384 $37,392 Basalt $5,440 $21,554 Bellevue $45,232 $177,826 Blackfoot $260,780 $1,040,142 Bliss $5,151 $20,563 Bloomington $3,970 $15,831 Boise $4,997,790 $19,815,582 Bonnets Ferry $51,712 $206,375 Bovill $3,768 $15,008 Buhl $97,292 $387,025 Burley $229,965 $915,481 Butte City $794 $3,170 Caldwell $948,997 $3,724,941 Cambridge $6,418 $25,499 Carey $9,543 $37,330 Cascade $25,676 $101,624 Castleford $3,318 $13,218 Challis $26,017 $102,965 Chubbuck $257,737 $1,013,176 Clark Fork $9,192 $36,411 Clayton $263 $1,012 Clifton $4,864 $19,224 Coeur d'Alene $1,028,917 $4,073,840 Cottonwood $25,019 $99,624 Council $16,806 $66,443 Craigmont $13,323 $53,404 Crouch $3,355 $13,087 Culdesac $6,318 $25,257 Dalton Gardens $53,139 $210,622 Dayton $8,103 $32,143 Deary $9,051 $36,093 Declo $5,527 $21,815 Dietrich $4,560 $18,148 Donnelly $4,219 $14,754 Dover $22,696 $88,350 Downey $12,402 $49,085 Driggs $42,764 $169,729 Drummond $263 $1,049 Dubois $11,415 $46,023 Eagle $609,281 $2,348,867 East Hope $7,539 $29,764 Eden $6,215 $24,593 Elk River $5,333 $21,250 Emmett $133,547 $530,385 Fairfield $10,349 $41,111 Ferdinand $3,274 $13,033 Ferran Lake Village $4,072 $16,171 Filer $53,274 $210,236 Firth $8,004 $31,645 Franklin $14,572 $57,845 Fruitland $93,354 $367,242 Garden City $251,657 $1,000,092 Genesee $18,140 $72,226 Georgetown $7,506 $30,153 Glenns Ferry $29,904 $118,857 Gooding $76,143 $303,331 Grace $18,816 $75,028 Grand View $6,226 $24,845 Grangeville 1 $90,857 $361,575 $40,922 $38,234 $36,854 $36,095 $152,105 $2,476 $2,285 $2,187 $2,130 $9,079 $5,161 $4,742 $4,527 $4,320 $18,750 $85,780 $79,669 $76,531 $72,575 $314,555 $295,658 $269,593 $256,211 $223,118 $1,044,579 $19,657 $18,446 $17,824 $17,454 $73,380 $6,232 $5,711 $5,444 $5,247 $22,634 $24,401 $22,848 $22,051 $21,683 $90,983 $13,752 $12,574 $11,968 $11,263 $49,558 $452 $414 $395 $359 $1,620 $10,082 $9,560 $9,291 $9,077 $38,010 $6,304 $5,750 $5,465 $5,188 $22,706 $50,612 $46,288 $44,068 $40,768 $181,736 $284,684 $267,433 $258,576 $253,070 $1,063,764 $5,705 $5,290 $5,077 $4,970 $21,041 $4,403 $4,047 $3,864 $3,769 $16,083 55,646,882 $5,217,338 $4,996,807 $4,776,865 $20,637,893 $56,732 $52,674 $50,591 $49,534 $209,531 $4,236 $3,889 $3,710 $3,596 $15,432 $106,485 $100,088 $96,804 $93,871 $397,248 $255,406 $238,783 $230,248 $223,632 $948,070 $914 $828 $783 $763 $3,288 $1,089,272 $1,003,648 $959,688 $883,989 $3,936,597 $7,070 $6,579 $6,327 $6,098 $26,073 $10,874 $9,905 $9,407 $8,529 $38,715 $27,830 $25,973 $25,020 $23,826 $102,650 $3,812 $3,485 $3,317 $3,210 $13,823 $27,832 $26,172 $25,320 $24,126 $103,450 $288,496 $265,174 $253,201 $234,268 $1,041,140 $10,566 $9,688 $9,237 $8,780 $38,272 $280 $257 $245 $208 $990 $5,488 $5,027 $4,790 $4,516 $19,821 $1,174,687 $1,080,964 $1,032,847 $981,580 $4,270,078 $26,882 $25,499 $24,789 $24,170 $101,339 $18,750 $17,513 $16,879 $15,989 $69,131 $14,209 $13,480 $13,107 $13,082 $53,878 $3,979 $3,636 $3,459 $3,116 $14,189 $7,020 $6,507 $6,244 $6,141 $25,911 $60,689 $55,609 $53,001 $50,551 $219,850 $9,047 $8,277 $7,882 $7,530 $32,735 $10,175 $9,396 $8,996 $8,765 $37,332 $6,279 $5,781 $5,526 $5,186 $22,773 $5,218 $4,771 $4,542 $4,382 $18,912 $5,017 $4,623 $4,421 $2,551 $16,613 $26,030 $23,925 $22,844 $20,455 $93,254 $13,684 $12,772 $12,304 $11,703 $50,463 $46,936 $43,325 $41,471 $39,815 $171,547 $295 $271 $259 $253 $1,078 $12,463 $11,671 $11,264 $11,435 $46,834 $713,503 $653,464 $622,640 $537,662 $2,527,270 $9,085 $8,383 $8,022 $7,564 $33,054 $7,067 $6,496 $6,204 $5,873 $25,640 $5,653 $5,433 $5,320 $5,214 $21,619 $148,947 $138,602 $133,291 $128,256 $549,096 $10,821 $10,229 $9,925 $9,597 $40,572 $3,569 $3,334 $3,214 $3,121 $13,238 $4,552 $4,181 $3,990 $3,836 $16,559 $59,437 $55,321 $53,208 $50,056 $218,021 $8,920 $8,263 $7,926 $7,496 $32,605 $16,252 $15,004 $14,363 $13,777 $59,397 $105,403 $97,079 $92,805 $86,149 $381,435 $285,254 $262,417 $250,693 $241,429 $1,039,793 $20,164 $18,677 $17,914 $17,381 $74,135 $8,441 $7,732 $7,369 $7,357 $30,899 $32,784 $30,913 $29,952 $28,972 $122,621 $82,964 $78,048 $75,525 $73,620 $310,157 $20,513 $19,2301 $18,571 $18,150 $76,465 $7,040 $6,425 $6,108 $5,952 $25,526 $96,9411 $92,0881 $89,5961 $87,230 $365,854 FY 21 Projections = 3.0% Below FY 20 Projections FY 20 Projections = 4.0% Above FY 19 Actuals 2018 population estimates provided by US Census Bureau. WES Projected Total FY'21 Appendix P Sales Tax Revenue Sharing For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Vmnc EndingSep'17 EndingDec'17 Ending Mar'l8 EndingJun'18 FY'18 Ending Sep '18 EndingDec'18 EndingMar'19 $12,944 511,806 511,131 $12,187 $48,058 $16,115 $14,944 $14,240 $15,200 $60,500 $178,010 $163,535 $154,828 $168,848 $665,220 $1,255 $1,138 $1,068 $1,220 $4,681 $17,820 $16,340 $15,450 $17,073 $66,683 $5,662 $5,227 $4,966 $5,354 $21,209 $11,1721 $10,167 $9,562 $10,751 $41,651 $265,935 $242,845 $228,957 $253,512 $991,249 $22,681 $20,915 $19,853 $21,556 $85,005 $12,085 $11,119 $10,538 $11,540 $45,282 $60,561 $55,844 $53,006 $57,782 $227,193 $3,871 $3,532 $3,328 $3,713 $14,444 $54,873 $51,732 $49,843 $53,168 $209,616 $2,930 $2,706 $2,571 $2,786 $10,993 $13,541 $12,614 $12,057 $13,118 $51,330 $2,079 $1,899 $1,790 $1,996 $7,763 $8,158 $7,517 $7,131 $7,808 $30,614 $1,383,458 $1,295,842 $1,243,142 $1,330,597 $5,253,039 $15,438 $14,278 $13,581 $14,708 $58,004 $34,033 $31,037 $29,234 $32,584 $126,888 $5,131 $4,694 $4,432 $5,037 $19,294 $13,190 $12,201 $11,606 $12,580 $49,577 $212,212 $196,532 $187,101 $204,266 $800,111 $10,663 $9,880 $9,408 $10,234 $40,184 $24,410 $22,728 $21,716 $23,183 $92,036 $78,537 $75,485 $73,649 $76,401 $304,071 $6,658 $6,236 $5,982 $6,439 $25,315 $277,072 $257,312 $245,426 $265,525 $1,045,335 $62,349 $57,475 $54,544 $60,061 $234,429 $14,570 $13,742 $13,244 $14,082 $55,638 $14,440 $13,183 $12,427 $13,848 $53,897 $271,756 $247,162 $232,369 $267,152 $1,018,439 $13,903 $12,649 $11,894 $12,906 $51,352 $10,599 $9,902 $9,483 $10,193 $40,177 $1,781 $1,657 $1,583 $1,721 $6,743 $927,836 $878,235 $848,401 $892,800 $3,547,273 $7,709 $7,082 $6,705 $7,388 $28,884 $11,076 $10,364 $9,935 $10,678 $42,052 $49,499 $46,719 $45,047 $47,834 $189,099 $3,096 $2,846 $2,696 $2,955 $11,592 $24,731 $23,161 $22,217 $23,747 $93,857 $147,959 $137,924 $131,887 $142,384 $560,155 $14,569 $13,452 $12,780 $13,957 $54,758 $8,330 $7,661 $7,258 $7,907 $31,155 $12,347 $11,350 $10,750 $11,757 $46,203 $1,790,022 $1,635,930 $1,543,245 $1,726,664 $6,695,860 $112,306 $102,435 $96,497 $107,989 $419,227 $3,003 $2,768 $2,627 $2,789 $11,186 $2,979 $2,753 $2,616 $2,839 $11,188 $60,902 $57,505 $55,462 $58,684 $232,552 $2,544 $2,330 $2,200 $2,450 $9,524 $443,470 $408,658 $387,719 $417,042 $1,656,890 $254,635 $235,893 $224,619 $245,100 $960,247 $12,174 $11,153 $10,539 $11,529 $45,395 $5,596 $5,149 $4,880 $5,376 $21,002 $12,631 $11,780 $11,268 $12,026 $47,705 $3,212 $3,030 $2,921 $3,270 $12,433 $1,643,522 $1,514,742 $1,437,282 $1,574,504 $6,170,050 $10,009 $9,397 $9,028 $9,925 $38,359 $26,808 $24,855 $23,681 $25,404 $100,748 $5,334 $4,903 $4,644 $5,028 $19,910 $11,384 $10,751 $10,370 $10,952 $43,457 $9,370 $8,578 $8,102 $8,819 $34,869 $12,946 $11,932 $11,322 $12,306 $48,506 $3,944 $3,632 $3,445 $3,851 $14,872 $2,753 $2,501 $2,350 $2,553 $10,157 $85,830 $81,807 $79,387 $82,925 $329,950 $31,827 $29,838 $28,6421 $30,5231 $120,831 $764 $697 $657 $7561 $2,875 FY 21 Projections = 3.0% Below FY 20 Projections FY 20 Projections = 4.0% Above FY 19 Actuals 2018 population estimates provided by US Census Bureau. `LW $13,917 $12,776 $11,653 $16,998 $15,837 $14,693 $190,183 $175,682 $161,395 $1,410 $1,288 $1,168 $19,501 $17,983 $16,488 $5,869 $5,445 $5,028 $12,4191 $11,379 $10,354 $291,425 $267,820 $244,563 $25,442 $23,585 $21,757 $13,075 $12,093 $11,127 $64,877 $60,122 $55,437 $4,291 $3,940 $3,595 $58,786 $55,545 $52,352 $2,940 $2,728 $2,519 $14,585 $13,634 $12,697 $2,247 $2,064 $1,884 $8,692 $8,048 $7,414 $1,457,750 $1,369,864 $1,283,276 $16,356 $15,198 $14,057 $37,454 $34,378 $31,348 $5,654 $5,201 $4,755 $13,227 $12,290 $11,366 $225,805 $210,015 $194,459 $11,324 $10,537 $9,761 $25,549 $23,887 $22,249 $80,631 $77,611 $74,636 $7,031 $6,606 $6,186 $283,835 $264,685 $245,818 $69,019 $63,939 $58,934 $15,201 $14,375 $13,561 $15,769 $14,485 $13,221 $312,173 $285,890 $259,995 $14,778 $13,539 $12,318 $11,067 $10,376 $9,695 $1,898 $1,773 $1,650 $962,795 $913,665 $865,261 $8,279 $7,646 $7,023 $11,587 $10,878 $10,179 $51,859 $49,070 $46,323 $3,312 $3,061 $2,813 $26,558 $24,951 $23,367 $156,936 $146,824 $136,862 $15,603 $14,476 $13,364 $8,874 $8,205 $7,545 $13,253 $12,248 $11,259 $1,996,792 $1,836,225 $1,678,031 $125,777 $115,483 $105,340 $3,096 $2,869 $2,646 $3,086 $2,865 $2,647 $63,424 $60,046 $56,718 $2,740 $2,522 $2,308 $464,770 $430,560 $396,854 $271,764 $252,831 $234,178 $13,008 $11,986 $10,980 $6,060 $5,604 $5,155 $13,172 $12,333 $11,507 $3,600 $3,397 $3,197 $1,789,931 $1,657,980 $1,527,977 $10,865 $10,220 $9,584 $28,804 $26,829 $24,882 $5,630 $5,204 $4,784 $11,900 $11,268 $10,645 $10,012 $9,221 $8,443 $13,730 $12,719 $11,722 $4,405 $4,077 $3,754 $2,955 $2,705 $2,458 $88,422 $84,455 $80,547 $33,289 $31,3121 $29,364 $876 $804 $734 Appendix P Sales Tax Revenue Sharing PaidJuly'20 Projected For Quarter Total For Quarter For Quarter For Quarter For Quarter Total Namc EndingJun'19 FY'19 EndingSep'19 Ending Dec '19 EndingMar'20 EndingJun'20 FY'20 Greenleaf S12,890 S5l,2i5 Hagerman $16,031 $63,559 Hailey $179,522 $706,782 Hamer $1,346 $5,213 Hansen $18,046 $72,018 Harrison $5,497 $21,839 Hauser Lake $11,4431 $45,595 Hayden $274,967 $1,078,775 Hayden Lake $23,944 $94,728 Hazelton $12,205 $48,500 Heybum $61,387 $241,823 Hollister $4,070 $15,895 Homedale $56,015 $222,698 Hope $2,822 $11,009 Horseshoe Bend $14,087 $55,004 Huetter $2,082 $8,278 Idaho City $8,230 $32,384 Idaho Falls $1,381,155 $5,492,044 Inkom $15,429 $61,040 Iona $35,289 $138,470 Irwin $5,242 $20,852 Island Park $12,407 $49,290 Jerome $212,794 $843,073 Juliaetta $10,603 $42,225 Kamiah $23,712 $95,396 Kellogg $78,236 $311,115 Kendrick $6,634 $26,458 Ketchum $269,574 $1,063,911 Kimberly $65,315 $257,208 Kooskia $14,412 $57,548 Kootenai $15,517 $58,992 Kuna $303,761 $1,161,818 Lapwai $13,451 $54,084 Lava Hot Springs $10,538 $41,676 Leadore $1,778 $7,099 Lewiston $917,612 $3,659,333 Lewisville $7,909 $30,856 Mackay $11,088 $33,692 Malad City $49,462 $196,715 Malta $3,104 $12,290 Marsing $25,168 $100,043 McCall $149,794 $590,416 McCammon $14,695 $58,139 Melba $8,320 $32,944 Menan $12,475 $49,235 Meridian $1,923,160 $7,434,208 Middleton $122,132 $468,732 Midvale $2,897 $11,508 Minidoka $2,892 $11,490 Montpelier $60,206 $240,395 Moore $2,544 $10,114 Moscow $439,209 $1,731,393 Mountain Home $256,321 $1,015,095 Moyie Springs $11,978 $47,951 Mud Lake $5,742 $22,561 Mullan $12,496 $49,509 Murtaugh $3,490 $13,683 Nampa $1,695,076 $6,670,964 New Meadows $10,386 $41,055 New Plymouth $26,979 $107,494 Newdale $5,272 $20,890 Nezperce $11,232 $45,046 Notus $9,365 $37,040 Oakley $12,842 $51,014 Oldtown $4,110 $16,347 Onaway $2,730 $10,847 Orofino $85,605 $339,029 Osbum $31,7331 $125,697 Oxford $809 $3,223 $li3O 4 $13,727 $13,056 $12,543 $54,360 $17,898 $16,583 $15,907 $15,202 $65,589 $203,979 $187,325 $178,775 $166,504 $736,583 $1,528 $1,387 $1,315 $1,144 $5,374 $20,601 $18,892 $18,015 $17,563 $75,072 $6,074 $5,604 $5,362 $5,167 $22,207 $13,402 $12,214 $11,604 $11,242 $48,462 $317,704 $290,290 $276,215 $253,708 $1,137,917 $26,764 $24,668 $23,592 $22,411 $97,435 $13,856 $12,744 $12,173 $11,700 $50,472 $67,813 $62,469 $59,725 $55,716 $245,723 $4,659 $4,252 $4,044 $3,646 $16,601 $61,255 $57,589 $55,706 $53,901 $228,451 $3,421 $3,156 $3,020 $2,735 $12,331 $16,010 $14,874 $14,291 $12,942 $58,117 $2,381 $2,175 $2,070 $1,992 $8,618 $9,443 $8,693 $8,308 $7,720 $34,164 $1,519,486 $1,420,489 $1,369,663 $1,325,474 $5,635,112 $17,097 $15,796 $15,128 $14,337 $62,359 $40,536 $36,990 $35,169 $32,275 $144,971 $5,982 $5,472 $5,210 $5,031 $21,694 $13,420 $12,399 $11,874 $11,464 $49,157 $239,707 $221,694 $212,446 $202,437 $876,284 $11,723 $10,849 $10,400 $10,096 $43,068 $26,085 $24,270 $23,338 $23,494 $97,188 $82,587 $79,191 $77,448 $75,346 $314,572 $7,233 $6,761 $6,519 $6,375 $26,888 $289,163 $268,123 $257,321 $242,879 $1,057,487 $74,869 $68,959 $65,925 $61,421 $271,173 $15,615 $14,699 $14,228 $13,986 $58,528 $18,240 $16,655 $15,842 $12,956 $63,693 $359,456 $327,337 $310,847 $259,867 $1,257,507 $15,480 $14,104 $13,397 $13,378 $56,359 $11,647 $10,860 $10,456 $9,927 $42,889 $2,005 $1,863 $1,790 $1,752 $7,409 $989,232 $934,549 $906,474 $888,197 $3,718,451 $8,958 $8,223 $7,846 $7,058 $32,085 $12,045 $11,246 $10,835 $10,182 $44,307 $53,880 $50,733 $49,117 $47,614 $201,345 $3,509 $3,224 $3,078 $2,921 $12,732 $27,801 $25,982 $25,048 $24,193 $103,023 $167,965 $156,241 $150,222 $141,060 $615,489 $16,258 $14,996 $14,348 $13,597 $59,198 $9,472 $8,708 $8,316 $7,894 $34,391 $14,166 $13,016 $12,426 $11,659 $51,268 $2,237,503 $2,045,429 $1,946,817 $1,694,809 $7,924,558 $144,427 $131,846 $125,387 $106,295 $507,955 $3,242 $2,988 $2,858 $2,749 $11,837 $3,138 $2,897 $2,773 $2,673 $11,481 $65,100 $61,354 $59,430 $58,438 $244,322 $2,854 $2,612 $2,488 $2,395 $10,350 $495,903 $456,730 $436,618 $408,314 $1,797,564 $287,934 $266,367 $255,295 $242,902 $1,052,498 $13,501 $12,370 $11,790 $11,634 $49,295 $6,499 $5,975 $5,706 $5,266 $23,445 $13,821 $12,871 $12,383 $11,812 $50,887 $3,846 $3,608 $3,486 $3,208 $14,148 $1,937,641 $1,784,415 $1,705,749 $1,586,121 $7,013,926 $11,452 $10,713 $10,334 $9,789 $42,287 $30,104 $27,888 $26,750 $26,009 $110,751 $5,889 $5,412 $5,166 $4,919 $21,386 $12,098 $11,407 $11,053 $11,038 $45,597 $10,719 $9,817 $9,353 $8,837 $38,726 $14,417 $13,279 $12,695 $12,198 $52,589 $4,727 $4,351 $4,158 $4,013 $17,248 $3,141 $2,858 $2,713 $2,603 $11,314 $92,775 $88,1741 $85,812 $82 '1 151 348,877 $34,5611 $32,3381 $31,1971 $29,7791 $127,875 $924 $843 $802 $777 $3,346 FY 21 Projections = 3.0% Below FY 20 Projections FY 20 Projections = 4.0% Above FY 19 Actuals 2018 population estimates provided by US Census Bureau. Projected Total FN '21 Appendix P Sales Tax Revenue Sharing For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Name EndingSep'17 EndingDec'17 Ending Mar'l8 EndingJun'18 FY'18 Ending Sep '18 EndingDec'18 EndingMar'19 $9,909 S9,181 $8,743 $9,526 $37,359 $4,513 $4,129 $3,897 $4,186 $16,725 $35,838 $33,143 $31,521 $34,109 $134,612 $20,453 $18,889 $17,949 $20,419 $77,711 $134,391 $124,818 $119,060 $127,708 $505,977 $3,204 $2,953 $2,801 $3,013 $11,970 $12,6981 $12,073 $11,697 $12,229 $48,697 $28,023 $25,855 $24,552 $26,565 $104,995 $1,092 $1,010 $960 $1,025 $4,087 $16,402 $15,062 $14,256 $15,512 $61,231 $1,229,423 $1,152,832 $1,106,763 $1,179,726 $4,668,743 $30,943 $28,613 $27,212 $28,926 $115,694 $578,472 $529,570 $500,156 $558,644 $2,166,842 $13,360 $12,301 $11,663 $12,640 $49,964 $110,728 $103,449 $99,070 $105,920 $419,167 $34,401 $31,842 $30,304 $32,980 $129,527 $131,036 $119,548 $112,638 $126,539 $489,762 $1,068 $987 $938 $1,019 $4,012 $429,950 $392,410 $369,831 $404,279 $1,596,470 $8,678 $8,106 $7,762 $8,329 $32,875 $80,351 $74,959 $71,716 $76,499 $303,526 $11,538 $10,872 $10,471 $11,151 $44,032 $11,281 $10,515 $10,007 $10,763 $42,566 $9,948 $9,265 $8,855 $9,576 $37,644 $4,285 $3,931 $3,718 $3,978 $15,912 $102,169 $94,812 $90,386 $96,867 $384,234 $99,912 $95,555 $92,934 $97,370 $385,771 $187,573 $174,090 $165,980 $182,399 $710,041 $85,877 $80,043 $76,534 $82,422 $324,875 $42,128 $40,207 $39,051 $40,734 $162,119 $10,032 $9,226 $8,742 $9,517 $37,517 $65,046 $61,159 $58,821 $62,812 $247,838 $676 $629 $600 $653 $2,558 $34,000 $31,028 $29,240 $33,385 $127,654 $61,286 $56,887 $54,241 $58,550 $230,964 $3,825 $3,554 $3,391 $3,684 $14,454 $53,283 $50,028 $48,069 $51,111 $202,491 $6,299 $5,981 $5,789 $6,096 $24,165 $143,732 $131,013 $123,362 $141,825 $539,932 $1,180 $1,082 $1,024 $1,146 $4,432 $3,950 $3,671 $3,503 $3,747 $14,872 $22,342 $20,423 $19,269 $20,988 $83,023 $202,764 $188,796 $180,394 $194,656 $766,609 $5,961 $5,467 $5,170 $5,678 $22,276 $1,672 $1,528 $1,442 $1,547 $6,190 $10,430 $9,494 $8,931 $9,928 $38,783 $4,869 $4,482 $4,250 $4,605 $18,206 $16,194 $14,969 $14,233 $15,415 $60,811 $1,091,390 $1,019,853 $976,825 $1,050,746 $4,138,814 $16,918 $15,421 $14,521 $15,926 $62,786 $38,233 $35,058 $33,149 $36,924 $143,364 $36,500 $35,430 $34,786 $35,765 $142,481 $3,771 $3,529 $3,383 $3,580 $14,262 $349 $323 $308 $334 $1,313 $12,081 $11,437 $11,050 $11,692 $46,260 $125,446 $118,349 $114,080 $120,049 $477,925 $48,368 $44,927 $42,857 $45,796 $181,948 $7,742 $7,125 $6,753 $7,302 $28,922 $2,203 $2,076 $2,000 $2,103 $8,383 $24,249 $22,287 $21,106 $23,272 $90,915 $6,875 $6,425 $6,154 $6,819 $26,273 $3,653 $3,344 $3,159 $3,437 $13,593 $24,439,2771 $22,640,4161 $21,558,4091 $23,430,1791 $92,068,281 FY 21 Projections = 3.0% Below FY 20 Projections FY 20 Projections = 4.0% Above FY 19 Actuals 2018 population estimates provided by US Census Bureau. OI $10,5821 $9,846 $9,121 $4,698 $4,324 $3,956 $38,162 $35,459 $32,795 $23,054 $21,374 $19,719 $143,592 $133,941 $124,432 $3,357 $3,110 $2,867 $13,053 $12,440 $11,837 $29,392 $27,254 $25,147 $1,124 $1,045 $966 $17,333 $16,006 $14,697 $1,282,765 $1,206,824 $1,132,004 $31,525 $29,299 $27,107 $641,450 $590,666 $540,632 $14,317 $13,252 $12,203 $117,986 $110,622 $103,366 $36,746 $34,164 $31,621 $146,317 $134,349 $122,558 $1,147 $1,065 $983 $455,366 $418,231 $381,643 $9,176 $8,602 $8,035 $84,233 $78,888 $73,621 $11,920 $11,264 $10,617 $11,911 $11,116 $10,334 $10,577 $9,888 $9,209 $4,452 $4,108 $3,770 $108,624 $101,253 $93,991 $103,786 $99,400 $95,079 $207,239 $193,072 $179,115 $90,227 $84,414 $78,687 $43,503 $41,600 $39,725 $10,535 $9,741 $8,958 $68,066 $64,182 $60,356 $717 $669 $622 $39,393 $36,184 $33,022 $64,719 $60,329 $56,004 $4,111 $3,835 $3,562 $55,480 $52,258 $49,084 $6,288 $5,988 $5,693 $166,011 $152,311 $138,813 $1,280 $1,180 $1,082 $4,130 $3,854 $3,583 $23,600 $21,705 $19,839 $201,262 $188,152 $175,236 $6,353 $5,859 $5,373 $1,761 $1,620 $1,481 $11,203 $10,265 $9,340 $5,277 $4,884 $4,498 $17,241 $16,013 $14,803 $1,173,244 $1,099,974 $1,027,785 $18,150 $16,654 $15,180 $42,819 $39,490 $36,209 $37,405 $36,334 $35,279 $3,886 $3,650 $3,418 $346 $322 $299 $12,466 $11,831 $11,205 $129,286 $122,346 $115,508 $50,933 $47,519 $44,155 $8,354 $7,731 $7,116 $2,259 $2,136 $2,016 $26,403 $24,396 $22,418 $7,554 $7,077 $6,606 $3,890 $3,583 $3,280 $26,234,166 $24,409,2921 $22,611,367 Appendix P Sales Tax Revenue Sharing PaidJuly'20 Projected For Quarter Total For Quarter For Quarter For Quarter For Quarter Total Name EndingJun'19 FY'19 EndingSep'19 Ending Dec '19 EndingMar'20 EndingJun'20 FY'20 Paris $9,889 $39,439 Parker $4,331 $17,308 Parma $35,892 $142,308 Paul $22,831 $86,978 Payette $135,433 $537,397 Peck $3,132 $12,466 Pierce $13,4851 $50,815 Pinehurst $27,709 $109,502 Placerville $1,072 $4,207 Plummer $16,077 $64,113 Pocatello $1,223,016 $4,844,608 Ponderay $29,863 $117,794 Post Falls $609,610 $2,382,359 Potlatch $13,311 $53,083 Preston $112,244 $444,218 Priest River $34,790 $137,320 Rathdrum $139,669 $542,894 Reubens $1,069 $4,263 Rexburg $423,962 $1,679,202 Richfield $8,705 $34,518 Rigby $80,561 $317,302 Riggins $11,386 $45,187 Ririe $11,411 $44,772 Roberts $10,264 $39,938 Rockland $4,174 $16,505 Rupert $101,142 $405,010 Salmon $100,053 $398,319 Sandpoint $197,781 $777,207 Shelley $84,859 $338,189 Shoshone $41,787 $166,615 Smelterville $9,890 $39,124 Soda Springs $64,316 $256,920 Spencer $662 $2,670 Spirit Lake $38,438 $147,036 St. Anthony $60,751 $241,802 St. Charles $3,941 $15,449 St. Maries $52,494 $209,317 Stanley $6,058 $24,027 Star $162,482 $619,617 State Line $1,214 $4,757 Stites $3,833 $15,400 Sugar City $21,687 $86,831 Sun Valley $191,527 $756,177 Swan Valley $5,990 $23,575 Tensed $1,625 $6,486 Teton $10,334 $41,142 Tetonia $4,922 $19,580 Troy $16,092 $64,148 Twin Falls $1,111,721 $4,412,723 Ucon $16,852 $66,836 Victor $40,984 $159,502 Wallace $36,566 $145,584 Wardner $3,697 $14,652 Warm River $328 $1,295 Weippe $11,973 $47,476 Weiser $122,881 $490,021 Wendell $47,819 $190,425 Weston $7,790 $30,992 White Bird $2,186 $8,596 Wilder $25,211 $98,427 Winchester 1 $7,488 $28,726 Worley 1 $3,593 $14,345 Total 1 $24,881,3251 $98,126,111 $10,961 $10,144 $9,724 $9,491 840,320 $4,900 $4,485 $4,271 $4,186 $17,842 $40,570 $37,485 $35,901 $34,284 $148,240 $25,330 $23,323 $22,293 $18,279 $89,224 $151,022 $140,096 $134,487 $128,912 $554,517 $3,492 $3,217 $3,076 $2,976 $12,760 $14,6641 $13,861 $13,449 $10,660 $52,634 $30,875 $28,463 $27,224 $25,689 $112,251 $1,275 $1,178 $1,129 $1,041 $4,623 $18,133 $16,650 $15,888 $15,468 $66,138 $1,331,450 $1,246,075 $1,202,243 $1,148,009 $4,927,777 $33,033 $30,523 $29,234 $27,458 $120,247 $703,117 $643,664 $613,140 $555,410 $2,515,332 $15,099 $13,899 $13,283 $12,936 $55,216 $123,807 $115,446 $111,153 $105,706 $456,112 $39,431 $36,451 $34,921 $32,843 $143,646 $162,360 $148,215 $140,953 $125,098 $576,626 $1,188 $1,097 $1,050 $1,026 $4,361 $484,321 $442,253 $420,656 $399,235 $1,746,465 $9,638 $8,985 $8,650 $8,278 $35,551 $89,701 $83,527 $80,358 $75,089 $328,675 $12,306 $11,571 $11,194 $10,775 $45,847 $12,845 $11,917 $11,441 $10,534 $46,737 $11,429 $10,618 $10,202 $9,107 $41,356 $4,743 $4,352 $4,151 $3,918 $17,164 $112,544 $104,362 $100,162 $99,108 $416,176 $106,347 $101,442 $98,924 $96,517 $403,230 $219,026 $202,855 $194,552 $180,232 $796,665 $92,888 $86,453 $83,149 $81,022 $343,511 $44,877 $42,732 $41,630 $40,801 $170,040 $11,050 $10,157 $9,698 $9,178 $40,084 $71,072 $66,688 $64,436 $63,356 $265,552 $718 $667 $640 $650 $2,675 $45,537 $41,585 $39,557 $33,135 $159,814 $68,577 $63,579 $61,014 $59,083 $252,253 $4,222 $3,914 $3,757 $3,449 $15,341 $58,560 $54,876 $52,984 $51,752 $218,171 $6,250 $5,930 $5,765 $5,560 $23,505 $194,664 $177,604 $168,845 $140,005 $681,118 $1,359 $1,246 $1,188 $1,085 $4,878 $4,240 $3,937 $3,782 $3,785 $15,744 $24,619 $22,516 $21,436 $21,150 $89,721 $207,992 $193,361 $185,849 $175,773 $762,975 $6,255 $5,730 $5,460 $5,075 $22,520 $1,879 $1,719 $1,637 $1,597 $6,833 $11,936 $10,874 $10,329 $9,975 $43,114 $5,590 $5,146 $4,917 $4,751 $20,404 $17,787 $16,429 $15,732 $15,323 $65,271 $1,213,844 $1,132,045 $1,090,049 $1,048,059 $4,483,997 $19,601 $17,886 $17,005 $16,210 $70,702 $47,243 $43,310 $41,290 $36,858 $168,701 $38,196 $36,984 $36,362 $35,585 $147,127 $4,023 $3,759 $3,624 $3,466 $14,873 $346 $320 $307 $291 $1,265 $12,872 $12,157 $11,791 $11,322 $48,142 $133,717 $125,942 $121,950 $119,330 $500,939 $53,007 $49,189 $47,229 $45,848 $195,274 $8,689 $7,995 $7,638 $7,379 $31,701 $2,361 $2,221 $2,149 $2,001 $8,731 $29,061 $26,693 $25,477 $22,985 $104,216 $8,222 $7,6501 $7,357 $6,221 $29,450 $4,111 $3,765 $3,587 $3,502 $14,965 $28,007,7481 $25,909,5551 $24,832,3311 $23,301,5221 $102,051,155 FY 21 Projections = 3.0% Below FY 20 Projections FY 20 Projections = 4.0% Above FY 19 Actuals 2018 population estimates provided by US Census Bureau. 150 Projected Total FY'21 CITIES ABERDEEN ACEQUTA ALBION AMERICAN FALLS AMMON ARCO ARIMO ASHTON ATHOL ATOMIC CITY BANCROFT BASALT BELLEVUE BLACKFOOT BLISS BLOOMINGTON BOISE (Paid to ACHD) BONNERSFERRY BOVILL BUHL BURLEY BUTTE CITY CALDWELL CAMBRIDGE CAREY CASCADE CASTLEFORD CHALLIS CHUBBUCK CLARKFORK CLAYTON CLIFTON COEUR D ALENE COTTONWOOD COUNCIL CRAIGMONT CROUCH CULDESAC DALTON GARDENS DAYTON DEARY DECLO DIETRICH DONNELLY DOVER DOWNEY DRIGGS DRUMMOND DUBOIS EAGLE (Paid to ACHD) EAST HOPE EDEN ELK RIVER EMMETT FAIRFIELD FERDINAND FERNAN LAKE FILER FIRTH FRANKLIN FRUITLAND GARDEN CITY (Paid to ACHD) GENESEE GEORGETOWN GLENNSFERRY GOODING Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'15 Regular HB312 Paid Oet' 15 QUARTER Ended Dee '15 Regular HB312 PaidJan'16 QUARTER Ended Mar'16 Regular HB312 Paid Apr'16 QUARTER EndedJun'16 Regular HB312 Paid Jul'16 S 16,538 $ 1,895 $ 17,486 $ 5,688 $ 17,889 $ 5,148 $ 16,400 $ 5,266 S 1,051 $ 120 $ 1,111 $ 362 $ 1,137 $ 327 $ 1,042 $ 335 S 2,306 $ 264 $ 2,438 $ 793 $ 2,494 $ 718 $ 2,286 $ 734 S 36,569 $ 4,190 $ 38,664 $ 12,577 $ 39,556 $ 11,382 $ 36,263 $ 11,644 S 124,482 $ 14,262 $ 131,615 $ 42,811 $ 134,650 $ 38,745 $ 123,441 $ 39,636 S 7,595 $ 870 $ 8,030 $ 2,612 $ 8,216 $ 2,364 $ 7,532 $ 2,418 S 3,018 $ 346 $ 3,191 $ 1,038 $ 3,264 $ 939 $ 2,993 $ 961 S 9,019 $ 1,033 $ 9,536 $ 3,102 $ 9,756 $ 2,807 $ 8,944 $ 2,872 S 5,883 $ 674 $ 6,220 $ 2,023 $ 6,363 $ 1,831 $ 5,834 $ 1,873 S 246 $ 28 $ 260 $ 85 $ 266 $ 77 $ 244 $ 78 S 3,145 $ 360 $ 3,325 $ 1,082 $ 3,402 $ 979 $ 3,119 $ 1,001 S 3,297 $ 378 $ 3,486 $ 1,134 $ 3,567 $ 1,026 $ 3,270 $ 1,050 S 19,497 $ 2,234 $ 20,614 $ 6,705 $ 21,089 $ 6,068 $ 19,334 $ 6,208 S 100,145 $ 11,473 $ 105,883 $ 34,442 $ 108,325 $ 31,170 $ 99,308 $ 31,887 S 2,560 $ 293 $ 2,707 $ 880 $ 2,769 $ 797 $ 2,539 $ 815 S 1,772 $ 203 $ 1,873 $ 609 $ 1,916 $ 551 $ 1,757 $ 564 S 1,833,384 $ 210,047 $ 1,938,436 $ 630,530 $ 1,983,137 $ 570,636 $ 1,818,054 $ 583,770 S 21,107 $ 2,418 $ 22,317 $ 7,259 $ 22,831 $ 6,570 $ 20,931 $ 6,721 S 2,162 $ 248 $ 2,285 $ 743 $ 2,338 $ 673 $ 2,144 $ 688 S 35,865 $ 4,109 $ 37,921 $ 12,335 $ 38,795 $ 11,163 $ 35,566 $ 11,420 S 88,837 $ 10,178 $ 93,927 $ 30,552 $ 96,093 $ 27,650 $ 88,094 $ 28,287 S 568 $ 65 $ 600 $ 195 $ 614 $ 177 $ 563 $ 181 S 425,740 $ 48,776 $ 450,135 $ 146,419 $ 460,515 $ 132,510 $ 422,180 $ 135,560 S 2,662 $ 305 $ 2,814 $ 915 $ 2,879 $ 828 $ 2,639 $ 848 S 5,112 $ 586 $ 5,404 $ 1,758 $ 5,529 $ 1,591 $ 5,069 $ 1,628 S 7,790 $ 893 $ 8,237 $ 2,679 $ 8,427 $ 2,425 $ 7,725 $ 2,480 S 1,984 $ 227 $ 2,097 $ 682 $ 2,146 $ 617 $ 1,967 $ 632 S 8,952 $ 1,026 $ 9,464 $ 3,079 $ 9,683 $ 2,786 $ 8,877 $ 2,850 S 120,617 $ 13,819 $ 127,528 $ 41,482 $ 130,469 $ 37,542 $ 119,608 $ 38,406 S 4,577 $ 524 $ 4,840 $ 1,574 $ 4,951 $ 1,425 $ 4,539 $ 1,458 S 59 $ 7 $ 63 $ 20 $ 64 $ 18 $ 59 $ 19 S 2,399 $ 275 $ 2,536 $ 825 $ 2,595 $ 747 $ 2,379 $ 764 S 406,142 $ 46,531 $ 429,413 $ 139,679 $ 439,316 $ 126,410 $ 402,745 $ 129,320 S 7,782 $ 892 $ 8,228 $ 2,676 $ 8,417 $ 2,422 $ 7,717 $ 2,478 S 6,883 $ 789 $ 7,278 $ 2,367 $ 7,445 $ 2,142 $ 6,826 $ 2,192 S 4,264 $ 489 $ 4,508 $ 1,466 $ 4,612 $ 1,327 $ 4,228 $ 1,358 S 1,322 $ 152 $ 1,398 $ 455 $ 1,430 $ 412 $ 1,311 $ 421 S 3,213 $ 368 $ 3,397 $ 1,105 $ 3,475 $ 1,000 $ 3,186 $ 1,023 S 20,090 $ 2,302 $ 21,241 $ 6,909 $ 21,731 $ 6,253 $ 19,922 $ 6,397 S 3,916 $ 449 $ 4,141 $ 1,347 $ 4,236 $ 1,219 $ 3,884 $ 1,247 S 4,298 $ 492 $ 4,544 $ 1,478 $ 4,649 $ 1,338 $ 4,262 $ 1,368 S 2,984 $ 342 $ 3,155 $ 1,026 $ 3,228 $ 929 $ 2,959 $ 950 S 2,874 $ 329 $ 3,038 $ 988 $ 3,108 $ 894 $ 2,850 $ 915 S 1,221 $ 140 $ 1,291 $ 420 $ 1,320 $ 380 $ 1,210 $ 389 S 5,145 $ 590 $ 5,440 $ 1,770 $ 5,566 $ 1,602 $ 5,102 $ 1,638 S 5,230 $ 599 $ 5,530 $ 1,799 $ 5,657 $ 1,628 $ 5,186 $ 1,665 S 14,088 $ 1,614 $ 14,896 $ 4,845 $ 15,239 $ 4,385 $ 13,971 $ 4,486 S 127 $ 15 $ 134 $ 44 $ 138 $ 40 $ 126 $ 40 S 5,061 $ 580 $ 5,351 $ 1,740 $ 5,474 $ 1,575 $ 5,018 $ 1,611 S 190,745 $ 21,853 $ 201,675 $ 65,600 $ 206,326 $ 59,369 $ 189,151 $ 60,735 S 1,814 $ 208 $ 1,918 $ 624 $ 1,962 $ 565 $ 1,799 $ 578 S 3,425 $ 392 $ 3,621 $ 1,178 $ 3,704 $ 1,066 $ 3,396 $ 1,090 S 1,017 $ 117 $ 1,076 $ 350 $ 1,100 $ 317 $ 1,009 $ 324 S 55,939 $ 6,409 $ 59,144 $ 19,238 $ 60,508 $ 17,411 $ 55,471 $ 17,811 S 3,230 $ 370 $ 3,415 $ 1,111 $ 3,493 $ 1,005 $ 3,203 $ 1,028 S 1,356 $ 155 $ 1,434 $ 466 $ 1,467 $ 422 $ 1,345 $ 432 S 1,458 $ 167 $ 1,542 $ 501 $ 1,577 $ 454 $ 1,446 $ 464 S 22,506 $ 2,578 $ 23,796 $ 7,740 $ 24,344 $ 7,005 $ 22,318 $ 7,166 S 3,993 $ 457 $ 4,221 $ 1,373 $ 4,319 $ 1,243 $ 3,959 $ 1,271 S 6,281 $ 720 $ 6,641 $ 2,160 $ 6,794 $ 1,955 $ 6,229 $ 2,000 S 41,952 $ 4,806 $ 44,356 $ 14,428 $ 45,378 $ 13,057 $ 41,601 $ 13,358 S 96,805 $ 11,091 $ 102,352 $ 33,293 $ 104,712 $ 30,130 $ 95,996 $ 30,824 S 8,104 $ 928 $ 8,568 $ 2,787 $ 8,766 $ 2,522 $ 8,036 $ 2,580 S 3,984$ 456 $ 4,212 $ 1,370 $ 4,310 $ 1,240 $ 3,951 $ 1,269 S 10,520 $ 1,205 $ 11,123 $ 3,618 $ 11,379 $ 3,274 $ 10,432 $ 3,350 S 29,338 $ 3,361 $ 31,019 $ 10,090 $ 31,735 $ 9,131 $ 29,093 $ 9,342 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 151 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). TOTAL 2016 Regular HB312 FISCAL YEAR $ 68,313 $ 17,996 $ 4,342 $ 1,144 $ 9,524 $ 2,509 $ 151,053 $ 39,792 $ 514,188 $ 135,454 $ 31,373 $ 8,265 $ 12,465 $ 3,284 $ 37,255 $ 9,814 $ 24,300 $ 6,401 $ 11015 $ 267 $ 12,990 $ 3,422 $ 13,621 $ 3,588 $ 80,533 $ 21,215 $ 413,662 $ 108,972 $ 10,574 $ 2,786 $ 7,318 $ 1,928 $ 7,573,011 $ 1,994,983 $ 87,186 $ 22,968 $ 8,929 $ 2,352 $ 148,146 $ 39,027 $ 366,952 $ 96,667 $ 2,346 $ 618 $ 1,758,569 $ 463,266 $ 10,995 $ 2,896 $ 21,114 $ 5,562 $ 32,178 $ 8,477 $ 8,193 $ 2,158 $ 36,975 $ 9,741 $ 498,222 $ 131,248 $ 18,908 $ 4,981 $ 245 $ 65 $ 9,909 $ 2,610 $ 1,677,616 $ 441,940 $ 32,143 $ 8,468 $ 28,432 $ 7,490 $ 17,612 $ 4,640 $ 5,462 $ 1,439 $ 13,271 $ 3,496 $ 82,984 $ 21,861 $ 16,177 $ 4,261 $ 17,752 $ 4,677 $ 12,325 $ 3,247 $ 11,870 $ 3,127 $ 5,042 $ 1,328 $ 21,254 $ 5,599 $ 21,604 $ 5,691 $ 58,194 $ 15,330 $ 525 $ 138 $ 20,904 $ 5,507 $ 787,897 $ 207,558 $ 7,493 $ 1,974 $ 14,146 $ 3,726 $ 4,202 $ 1,107 $ 231,061 $ 60,869 $ 13,341 $ 3,514 $ 5,602 $ 1,476 $ 6,023 $ 1,587 $ 92,964 $ 24,490 $ 16,492 $ 4,344 $ 25,946 $ 6,835 $ 173,287 $ 45,650 $ 399,866 $ 105,338 $ 33,474 $ 8,818 $ 16,457 $ 4,335 $ 43,453 $ 11,447 $ 121,185 $ 31,924 CITIES ABERDEEN ACEQUTA ALBION AMERICAN FALLS AMMON ARCO ARM40 ASHTON ATHOL ATOMIC CITY BANCROFT BASALT BELLEVUE BLACKFOOT BLISS BLOOMINGTON BOISE (Paid to ACHD) BONNERSFERRY BOVILL BUHL BURLEY BUTTE CITY CALDWELL CAMBRIDGE CAREY CASCADE CASTLEFORD CHALLIS CHUBBUCK CLARKFORK CLAYTON CLIFTON COEUR D ALENE COTTONWOOD COUNCIL CRAIGMONT CROUCH CULDESAC DALTON GARDENS DAYTON DEARY DECLO DIETRICH DONNELLY DOVER DOWNEY DRIGGS DRUMMOND DUBOIS EAGLE (Paid to ACHD) EAST HOPE EDEN ELK RIVER EMMETT FAIRFIELD FERDINAND FERNAN LAKE FILER FIRTH FRANKLIN FRUITLAND GARDEN CITY (Paid to ACHD) GENESEE GEORGETOWN GLENNSFERRY GOODING Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'l6 Regular HB312 Paid Oct' 16 QUARTER Ended Dee '16 Regular HB312 Paid Jan'17 QUARTER Ended Mar'17 Regular HB312 Paid Apr'17 QUARTER Ended Jun'17 Regular HB312 Paid Jul'17 $ 16,985 $ 5,606 $ 17,003 $ 5,256 $ 18,014 $ 5,269 $ 16,255 $ 5,272 $ 1,092 $ 360 $ 1,093 $ 338 $ 1,158 $ 339 $ 1,045 $ 339 $ 2,404 $ 793 $ 2,406 $ 744 $ 2,549 $ 746 $ 2,300 $ 746 $ 38,048 $ 12,557 $ 38,087 $ 11,774 $ 40,352 $ 11,802 $ 36,411 $ 11,809 $ 131,727 $ 43,473 $ 131,865 $ 40,765 $ 139,706 $ 40,861 $ 126,061 $ 40,883 $ 7,546 $ 2,490 $ 7,554 $ 2,335 $ 8,003 $ 2,341 $ 7,222 $ 2,342 $ 3,143 $ 1,037 $ 3,147 $ 973 $ 3,334 $ 975 $ 3,008 $ 976 $ 9,254 $ 3,054 $ 9,264 $ 2,864 $ 9,815 $ 2,871 $ 8,856 $ 2,872 $ 6,128 $ 2,023 $ 6,135 $ 1,897 $ 6,500 $ 1,901 $ 5,865 $ 1,902 $ 247 $ 81 $ 247 $ 76 $ 261 $ 76 $ 236 $ 77 $ 3,232 $ 1,066 $ 3,235 $ 1,000 $ 3,427 $ 1,002 $ 3,093 $ 1,003 $ 3,399 $ 1,122 $ 3,402 $ 1,052 $ 3,605 $ 1,054 $ 3,253 $ 1,055 $ 20,252 $ 6,684 $ 20,273 $ 6,267 $ 21,479 $ 6,282 $ 19,381 $ 6,286 $ 103,374 $ 34,116 $ 103,482 $ 31,991 $ 109,635 $ 32,066 $ 98,928 $ 32,084 $ 2,686 $ 886 $ 2,688 $ 831 $ 2,848 $ 833 $ 2,570 $ 834 $ 1,823 $ 602 $ 1,825 $ 564 $ 1,933 $ 565 $ 1,744 $ 566 $ 1,816,360 $ 599,448 $ 1,818,261 $ 562,101 $ 1,926,379 $ 563,427 $ 1,738,241 $ 563,732 $ 22,445 $ 7,407 $ 22,468 $ 6,946 $ 23,804 $ 6,962 $ 21,479 $ 6,966 $ 2,228 $ 735 $ 2,230 $ 689 $ 2,363 $ 691 $ 2,132 $ 691 $ 37,643 $ 12,423 $ 37,682 $ 11,649 $ 39,923 $ 11,677 $ 36,024 $ 11,683 $ 91,892 $ 30,327 $ 91,988 $ 28,437 $ 97,458 $ 28,504 $ 87,940 $ 28,520 $ 564 $ 186 $ 564 $ 174 $ 598 $ 175 $ 539 $ 175 $ 455,109 $ 150,198 $ 455,586 $ 140,841 $ 482,676 $ 141,173 $ 435,536 $ 141,249 $ 2,756 $ 910 $ 2,759 $ 853 $ 2,923 $ 855 $ 2,638 $ 855 $ 5,301 $ 1,749 $ 5,306 $ 1,640 $ 5,622 $ 1,644 $ 5,073 $ 1,645 $ 8,259 $ 2,726 $ 8,268 $ 2,556 $ 8,760 $ 2,562 $ 7,904 $ 2,563 $ 2,078 $ 686 $ 2,080 $ 643 $ 2,204 $ 645 $ 1,989 $ 645 $ 9,184 $ 3,031 $ 9,194 $ 2,842 $ 9,740 $ 2,849 $ 8,789 $ 2,850 $ 127,042 $ 41,927 $ 127,175 $ 39,315 $ 134,738 $ 39,408 $ 121,579 $ 39,429 $ 4,764 $ 1,572 $ 4,769 $ 1,474 $ 5,052 $ 1,478 $ 4,559 $ 1,478 $ 53 $ 17 $ 53 $ 16 $ 56 $ 16 $ 51 $ 16 $ 2,518 $ 831 $ 2,521 $ 779 $ 2,671 $ 781 $ 2,410 $ 782 $ 432,532 $ 142,747 $ 432,985 $ 133,854 $ 458,731 $ 134,170 $ 413,930 $ 134,242 $ 8,110 $ 2,676 $ 8,118 $ 2,510 $ 8,601 $ 2,516 $ 7,761 $ 2,517 $ 7,115 $ 2,348 $ 7,122 $ 2,202 $ 7,546 $ 2,207 $ 6,809 $ 2,208 $ 4,341 $ 1,433 $ 4,346 $ 1,343 $ 4,604 $ 1,347 $ 4,154 $ 1,347 $ 1,418 $ 468 $ 1,419 $ 439 $ 1,504 $ 440 $ 1,357 $ 440 $ 3,320 $ 1,096 $ 3,323 $ 1,027 $ 3,521 $ 1,030 $ 3,177 $ 1,030 $ 21,009 $ 6,934 $ 21,031 $ 6,502 $ 22,282 $ 6,517 $ 20,106 $ 6,521 $ 4,094 $ 1,351 $ 4,099 $ 1,267 $ 4,342 $ 1,270 $ 3,918 $ 1,271 $ 4,473 $ 1,476 $ 4,478 $ 1,384 $ 4,744 $ 1,388 $ 4,281 $ 1,388 $ 3,108 $ 1,026 $ 3,112 $ 962 $ 3,297 $ 964 $ 2,975 $ 965 $ 2,950 $ 974 $ 2,953 $ 913 $ 3,128 $ 915 $ 2,823 $ 916 $ 1,294 $ 427 $ 1,296 $ 401 $ 1,373 $ 402 $ 1,239 $ 402 $ 5,811 $ 1,918 $ 5,818 $ 1,798 $ 6,163 $ 1,803 $ 5,562 $ 1,804 $ 5,424 $ 1,790 $ 5,430 $ 1,679 $ 5,753 $ 1,683 $ 5,191 $ 1,683 $ 14,872 $ 4,908 $ 14,888 $ 4,602 $ 15,773 $ 4,613 $ 14,232 $ 4,616 $ 132 $ 44 $ 132 $ 41 $ 140 $ 41 $ 126 $ 41 $ 5,336 $ 1,761 $ 5,342 $ 1,651 $ 5,659 $ 1,655 $ 5,107 $ 1,656 $ 207,910 $ 68,616 $ 208,128 $ 64,341 $ 220,503 $ 64,493 $ 198,968 $ 64,528 $ 1,902 $ 628 $ 1,904 $ 589 $ 2,017 $ 590 $ 1,820 $ 590 $ 3,566 $ 1,177 $ 3,570 $ 1,104 $ 3,782 $ 1,106 $ 3,413 $ 1,107 $ 1,048 $ 346 $ 1,049 $ 324 $ 1,111 $ 325 $ 1,003 $ 325 $ 58,150 $ 19,191 $ 58,211 $ 17,995 $ 61,672 $ 18,038 $ 55,649 $ 18,048 $ 3,425 $ 1,130 $ 3,429 $ 1,060 $ 3,633 $ 1,063 $ 3,278 $ 1,063 $ 1,418 $ 468 $ 1,419 $ 439 $ 1,504 $ 440 $ 1,357 $ 440 $ 1,523 $ 503 $ 1,525 $ 471 $ 1,616 $ 473 $ 1,458 $ 473 $ 23,695 $ 7,820 $ 23,720 $ 7,333 1 $ 25,130 $ 7,350 $ 22,676 $ 7,354 $ 4,112 $ 1,357 $ 4,116 $ 1,273 1 $ 4,361 $ 1,276 $ 3,935 $ 1,276 $ 4,112 $ 1,357 $ 4,116 $ 1,273 $ 4,361 $ 1,276 $ 3,935 $ 1,276 $ 111%2 $ 3.571 $ 10,833 $ 3,349 $ 11,477 $ 3.357 $ 10,356 $ 3,359 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 152 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). TOTAL 2017 Regular HB312 FISCAL YEAR $ 68,258 $ 21,402 $ 4,388 $ 1,376 $ 9,660 $ 3,029 $ 152,898 $ 47,942 $ 529,359 $ 165,983 $ 30,325 $ 9,509 $ 12,632 $ 3,961 $ 37,190 $ 11,661 $ 24,628 $ 7,722 $ 991 $ 311 $ 12,986 $ 4,072 $ 13,659 $ 4,283 $ 81,385 $ 25,519 $ 415,419 $ 130,256 $ 10,792 $ 3,384 $ 7,325 $ 2,297 $ 7,299,241 $ 2,288,708 $ 90,196 $ 28,281 $ 8,952 $ 2,807 $ 151,271 $ 47,432 $ 369,277 $ 115,788 $ 2,265 $ 710 $ 1,828,906 $ 573,461 $ 11,075 $ 3,473 $ 21,302 $ 6,679 $ 33,191 $ 10,407 $ 8,351 $ 2,618 $ 36,906 $ 11,572 $ 510,534 $ 160,080 $ 19,143 $ 6,002 $ 212 $ 67 $ 10,120 $ 3,173 $ 1,738,179 $ 545,014 $ 32,590 $ 10,219 $ 28,591 $ 8,965 $ 17,445 $ 5,470 $ 5,697 $ 1,786 $ 13„340 $ 4,183 $ 84,428 $ 26,473 $ 16,454 $ 5,159 $ 17,976 $ 5,636 $ 12,491 $ 3,917 $ 11,854 $ 3,717 $ 5,202 $ 1,631 $ 23,354 $ 7,323 $ 21,797 $ 6,835 $ 59,765 $ 18,740 $ 531 $ 166 $ 21,443 $ 6,724 $ 835,509 $ 261,978 $ 7,643 $ 2,397 $ 14,331 $ 4,494 $ 4,211 $ 1,320 $ 233,682 $ 73,272 $ 13,765 $ 4,316 $ 5,697 $ 1,786 $ 6,122 $ 1,919 $ 95,221 $ 29,857 $ 16,525 $ 5,181 $ 27,211 $ 8,532 $ 180,003 $ 56,441 $ 408,696 $ 128,148 $ 33,793 $ 10,596 $ 5,181 ts16,525 43,488 $ 13,636 124,166 $ 38,933 CITIES ABERDEEN ACEQUTA ALBION AMERICAN FALLS AMMON ARCO ARIMO ASHTON ATHOL ATOMIC CITY BANCROFT BASALT BELLEVUE BLACKFOOT BLISS BLOOMINGTON BOISE (Paid to ACHD) BONNERSFERRY BOVILL BUHL BURLEY BUTTE CITY CALDWELL CAMBRIDGE CAREY CASCADE CASTLEFORD CHALLIS CHUBBUCK CLARKFORK CLAYTON CLIFTON COEUR D ALENE COTTONWOOD COUNCIL CRAIGMONT CROUCH CULDESAC DALTON GARDENS DAYTON DEARY DECLO DIETRICH DONNELLY DOVER DOWNEY DRIGGS DRUMMOND DUBOIS EAGLE (Paid to ACHD) EAST HOPE EDEN ELK RIVER EMMETT FAIRFIELD FERDINAND FERNAN LAKE FILER FIRTH FRANKLIN FRUITLAND GARDEN CITY (Paid to ACHD) GENESEE GEORGETOWN GLENNSFERRY GOODING Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'17 Regular HB312 Paid Oct' 17 QUARTER Ended Dec'17 Regular HB312 Paid Jan'18 QUARTER Ended Marl 8 Regular HB312 Paid Apr'18 QUARTER Ended Jun'18 Regular HB312 Paid Jul'18 $ 16,978 $ 5,669 $ 17,146 $ 5,300 $ 18,153 $ 5,198 $ 15,831 $ 5,150 $ 1,121 $ 374 $ 1,132 $ 350 $ 1,199 $ 343 $ 1,046 $ 340 $ 2,375 $ 793 $ 2,399 $ 741 $ 2,539 $ 727 $ 2,215 $ 720 $ 38,061 $ 12,710 $ 38,439 $ 11,882 $ 40,695 $ 11,653 $ 35,490 $ 11,545 $ 134,657 $ 44,966 $ 135,994 $ 42,039 $ 143,975 $ 41,227 $ 125,560 $ 40,846 $ 7,496 $ 2,503 $ 7,570 $ 2,340 $ 8,014 $ 2,295 $ 6,989 $ 2,274 $ 3,205 $ 1,070 $ 3,237 $ 1,001 $ 3,427 $ 981 $ 2,988 $ 972 $ 9,314 $ 3,110 $ 9,407 $ 2,908 $ 9,959 $ 2,852 $ 8,685 $ 2,825 $ 6,542 $ 2,185 $ 6,607 $ 2,042 $ 6,995 $ 2,003 $ 6,100 $ 1,984 $ 230 $ 77 $ 232 $ 72 $ 245 $ 70 $ 214 $ 70 $ 3,240 $ 1,082 $ 3,272 $ 1,012 $ 3,464 $ 992 $ 3,021 $ 983 $ 3,408 $ 1,138 $ 3,442 $ 1,064 $ 3,644 $ 1,043 $ 3,178 $ 1,034 $ 20,439 $ 6,825 $ 20,642 $ 6,381 $ 21,853 $ 6,258 $ 19,058 $ 6,200 $ 104,974 $ 35,054 $ 106,017 $ 32,773 $ 112,238 $ 32,139 $ 97,883 $ 31,842 $ 2,622 $ 876 $ 2,648 $ 819 $ 2,804 $ 803 $ 2,445 $ 795 $ 1,845 $ 616 $ 1,864 $ 576 $ 1,973 $ 565 $ 1,721 $ 560 $ 1,970,179 $ 657,899 $ 1,989,743 $ 615,083 $ 2,106,512 $ 603,193 $ 1,837,083 $ 597,626 $ 22,637 $ 7,559 $ 22,862 $ 7,067 $ 24,203 $ 6,931 $ 21,108 $ 6,867 $ 2,181 $ 728 $ 2,202 $ 681 $ 2,332 $ 668 $ 2,033 $ 661 $ 37,946 $ 12,671 $ 38,323 $ 11,847 $ 40,572 $ 11,618 $ 35,383 $ 11,510 $ 92,384 $ 30,850 $ 93,302 $ 28,842 $ 98,777 $ 28,285 $ 86,143 $ 28,024 $ 574 $ 192 $ 580 $ 179 $ 614 $ 176 $ 535 $ 174 $ 469,241 $ 156,693 $ 473,901 $ 146,496 $ 501,712 $ 143,663 $ 437,541 $ 142,338 $ 2,790 $ 932 $ 2,818 $ 871 $ 2,983 $ 854 $ 2,601 $ 846 $ 5,324 $ 1,778 $ 5,377 $ 1,662 $ 5,692 $ 1,630 $ 4,964 $ 1,615 $ 8,537 $ 2,851 $ 8,622 $ 2,665 $ 9,128 $ 2,614 $ 7,961 $ 2,590 $ 2,092 $ 699 $ 2,113 $ 653 $ 2,237 $ 641 $ 1,951 $ 635 $ 9,191 $ 3,069 $ 9,282 $ 2,869 $ 9,827 $ 2,814 $ 8,570 $ 2,788 $ 129,289 $ 43,173 $ 130,573 $ 40,364 $ 138,235 $ 39,583 $ 120,555 $ 39,218 $ 4,847 $ 1,619 $ 4,895 $ 1,513 $ 5,182 $ 1,484 $ 4,520 $ 1,470 $ 62 $ 21 $ 62 $ 19 $ 66 $ 19 $ 58 $ 19 $ 2,649 $ 884 $ 2,675 $ 827 $ 2,832 $ 811 $ 2,470 $ 803 $ 443,955 $ 148,249 $ 448,364 $ 138,601 $ 474,676 $ 135,922 $ 413,964 $ 134,668 $ 8,096 $ 2,703 $ 8,176 $ 2,528 $ 8,656 $ 2,479 $ 7,549 $ 2,456 $ 7,222 $ 2,412 $ 7,294 $ 2,255 $ 7,722 $ 2,211 $ 6,734 $ 2,191 $ 4,406 $ 1,471 $ 4,449 $ 1,375 $ 4,710 $ 1,349 $ 4,108 $ 1,336 $ 1,439 $ 481 $ 1,453 $ 449 $ 1,539 $ 441 $ 1,342 $ 437 $ 3,320 $ 1,109 $ 3,353 $ 1,036 $ 3,549 $ 1,016 $ 3,095 $ 1,007 $ 21,224 $ 7,087 $ 21,435 $ 6,626 $ 22,693 $ 6,498 $ 19,791 $ 6,438 $ 4,291 $ 1,433 $ 4,333 $ 1,340 $ 4,588 $ 1,314 $ 4,001 $ 1,302 $ 4,512 $ 1,507 $ 4,556 $ 1,408 $ 4,824 $ 1,381 $ 4,207 $ 1,369 $ 3,134 $ 1,047 $ 3,165 $ 978 $ 3,351 $ 960 $ 2,922 $ 951 $ 2,949 $ 985 $ 2,978 $ 921 $ 3,153 $ 903 $ 2,750 $ 894 $ 1,342 $ 448 $ 1,355 $ 419 $ 1,435 $ 411 $ 1,251 $ 407 $ 6,295 $ 2,102 $ 6,357 $ 1,965 $ 6,731 $ 1,927 $ 5,870 $ 1,909 $ 5,430 $ 1,813 $ 5,484 $ 1,695 $ 5,805 $ 1,662 $ 5,063 $ 1,647 $ 15,327 $ 5,118 $ 15,479 $ 4,785 $ 16,387 $ 4,692 $ 14,291 $ 4,649 $ 132 $ 44 $ 134 $ 41 $ 142 $ 41 $ 123 $ 40 $ 5,235 $ 1,748 $ 5,287 $ 1,635 $ 5,598 $ 1,603 $ 4,882 $ 1,588 $ 218,821 $ 73,071 $ 220,994 $ 68,315 $ 233,964 $ 66,995 $ 204,039 $ 66,376 $ 1,934 $ 646 $ 1,953 $ 604 $ 2,067 $ 592 $ 1,803 $ 587 $ 3,540 $ 1,182 $ 3,576 $ 1,105 $ 3,785 $ 1,084 $ 3,301 $ 1,074 $ 1,051 $ 351 $ 1,061 $ 328 $ 1,123 $ 322 $ 980 $ 319 $ 59,303 $ 19,803 $ 59,892 $ 18,514 $ 63,407 $ 18,156 $ 55,297 $ 17,989 $ 3,434 $ 1,147 $ 3,469 $ 1,072 $ 3,672 $ 1,051 $ 3,202 $ 1,042 $ 1,421 $ 475 $ 1,436 $ 444 $ 1,520 $ 435 $ 1,325 $ 431 $ 1,536 $ 513 $ 1,551 $ 480 $ 1,643 $ 470 $ 1,432 $ 466 $ 24,041 $ 8,028 $ 24,280 $ 7,505 $ 25,704 $ 7,360 $ 22,417 $ 7,292 $ 4,114 $ 1,374 $ 4,155 $ 1,284 $ 4,399 $ 1,260 $ 3,836 $ 1,248 $ 4,317 $ 1,442 $ 4,360 $ 1,348 $ 4,616 $ 1,322 $ 4,026 $ 1,310 $ 10,904 $ 3,641 $ 11,012 $ 3,404 $ 11,658 $ 3.338 $ 10,167 $ 3,307 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 153 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). TOTAL 2018 Regular HB312 FISCAL YEAR $ 68,108 $ 21,318 $ 4,498 $ 1,408 $ 9,527 $ 2,982 $ 152,684 $ 47,790 $ 540,185 $ 169,078 $ 30,069 $ 9,412 $ 12,856 $ 4,024 $ 37,365 $ 11,695 $ 26,244 $ 8,214 $ 921 $ 288 $ 12,998 $ 4,068 $ 13,671 $ 4,279 $ 81,991 $ 25,663 $ 421,112 $ 131,808 $ 10,519 $ 3,292 $ 7,402 $ 2,317 $ 7,903,517 $ 2,473,801 $ 90,810 $ 28,424 $ 8,748 $ 2,738 $ 152,224 $ 47,646 $ 370,607 $ 116,000 $ 2,302 $ 721 $ 1,882,395 $ 589,190 $ 11,192 $ 3,503 $ 21,357 $ 6,685 $ 34,249 $ 10,720 $ 8,394 $ 2,627 $ 36,869 $ 11,540 $ 518,651 $ 162,338 $ 19,444 $ 6,086 $ 248 $ 78 $ 10,625 $ 3,326 $ 1,780,960 $ 557,440 $ 32,478 $ 10,166 $ 28,971 $ 9,068 $ 17,673 $ 5,532 $ 5,773 $ 1,807 $ 13,317 $ 4,168 $ 85,143 $ 26,650 $ 17,213 $ 5,388 $ 18,098 $ 5,665 $ 12,573 $ 3,935 $ 11,829 $ 3,703 $ 5,383 $ 1,685 $ 25,253 $ 7,904 $ 21,782 $ 6,818 $ 61,484 $ 19,245 $ 531 $ 166 $ 21,002 $ 6,574 $ 877,818 $ 274,757 $ 7,756 $ 2,428 $ 14,202 $ 4,445 $ 4,215 $ 1,319 $ 237,898 $ 74,462 $ 13,777 $ 4,312 $ 5,702 $ 1,785 $ 6,163 $ 1,929 $ 96,441 $ 30,186 $ 16,504 $ 5,166 $ 28,688 $ 8,979 $ 181,903 $ 56,936 $ 410,912 $ 128,615 $ 33,930 $ 10,620 $ 17,319 $ 5,421 $ 43,740 $ 13,691 $ 123,784 $ 38,744 CITIES ABERDEEN ACEQUTA ALBION AMERICAN FALLS AMMON ARCO ARM40 ASHTON ATHOL ATOMIC CITY BANCROFT BASALT BELLEVUE BLACKFOOT BLISS BLOOMINGTON BOISE (Paid to ACHD) BONNERSFERRY BOVILL BUHL BURLEY BUTTE CITY CALDWELL CAMBRIDGE CAREY CASCADE CASTLEFORD CHALLIS CHUBBUCK CLARKFORK CLAYTON CLIFTON COEUR D ALENE COTTONWOOD COUNCIL CRAIGMONT CROUCH CULDESAC DALTON GARDENS DAYTON DEARY DECLO DIETRICH DONNELLY DOVER DOWNEY DRIGGS DRUMMOND DUBOIS EAGLE (Paid to ACHD) EAST HOPE EDEN ELK RIVER EMMETT FAIRFIELD FERDINAND FERNAN LAKE FILER FIRTH FRANKLIN FRUITLAND GARDEN CITY (Paid to ACHD) GENESEE GEORGETOWN GLENNSFERRY GOODING Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep '18 Regular HB312 Paid Oct' 18 QUARTER Ended Dec'l8 Regular HB312 Paid Jan'l9 QUARTER Ended Mar'l9 Regular HB312 Paid Apr'l9 QUARTER Ended Jun'19 I Regular HB312 Paid Jul'19 TOTAL 2019 Regular HB312 FISCAL YEAR $ 17,425 $ 5,764 $ 18,600 $ 5,688 $ 18,532 $ 5,196 $ 16,698 $ 5,434 $ 71,254 $ 22,081 $ 1,135 $ 375 $ 1,211 $ 370 $ 1,224 $ 343 $ 1,103 $ 359 $ 4,673 $ 1,448 $ 2,431 $ 804 $ 2,594 $ 793 $ 2,592 $ 727 $ 2,336 $ 760 $ 9,953 $ 3,084 $ 38,245 $ 12,651 $ 40,824 $ 12,483 $ 41,545 $ 11,648 $ 37,433 $ 12,182 $ 158,048 $ 48,965 $ 138,862 $ 45,934 $ 148,227 $ 45,325 $ 146,984 $ 41,211 $ 132,434 $ 43,098 $ 566,508 $ 175,569 $ 7,863 $ 2,601 $ 8,394 $ 2,567 $ 8,182 $ 2,294 $ 7,372 $ 2,399 $ 31,811 $ 9,861 $ 3,244 $ 1,073 $ 3,462 $ 1,059 $ 3,498 $ 981 $ 3,152 $ 1,026 $ 13,356 $ 4,138 $ 9,499 $ 3,142 $ 10,139 $ 3,100 $ 10,167 $ 2,851 $ 9,161 $ 2,981 $ 38,966 $ 12,074 $ 6,764 $ 2,238 $ 7,221 $ 2,208 $ 7,141 $ 2,002 $ 6,434 $ 2,094 $ 27,560 $ 8,542 $ 232 $ 77 $ 248 $ 76 $ 251 $ 70 $ 226 $ 73 $ 957 $ 296 $ 3,405 $ 1,126 $ 3,634 $ 1,111 $ 3,537 $ 992 $ 3,187 $ 1,037 $ 13,762 $ 4,266 $ 3,565 $ 1,179 $ 3,806 $ 1,164 $ 3,720 $ 1,043 $ 3,352 $ 1,091 $ 14,443 $ 4,477 $ 21,106 $ 6,982 $ 22,530 $ 6,889 $ 22,310 $ 6,255 $ 20,101 $ 6,542 $ 86,047 $ 26,668 $ 106,532 $ 35,240 $ 113,717 $ 34,773 $ 114,585 $ 32,127 $ 103,242 $ 33,598 $ 438,076 $ 135,738 $ 2,734 $ 905 $ 2,919 $ 893 $ 2,862 $ 803 $ 2,579 $ 839 $ 11,094 $ 3,439 $ 1,877 $ 621 $ 2,003 $ 613 $ 2,014 $ 565 $ 1,815 $ 591 $ 7,708 $ 2,389 $ 2,024,581 $ 669,712 $ 2,161,121 $ 660,835 $ 2,150,547 $ 602,971 $ 1,937,661 $ 630,566 $ 8,273,911 $ 2,564,083 $ 23,260 $ 7,694 $ 24,829 $ 7,592 $ 24,709 $ 6,928 $ 22,263 $ 7,245 $ 95,061 $ 29,459 $ 2,297 $ 760 $ 2,451 $ 750 $ 2,380 $ 667 $ 2,145 $ 698 $ 9,273 $ 2,875 $ 39,005 $ 12,902 $ 41,635 $ 12,731 $ 41,420 $ 11,613 $ 37,320 $ 12,145 $ 159,380 $ 49,392 $ 93,593 $ 30,960 $ 99,905 $ 30,549 $ 100,842 $ 28,274 $ 90,860 $ 29,568 $ 385,201 $ 119,351 $ 599 $ 198 $ 639 $ 195 $ 626 $ 176 $ 564 $ 184 $ 2,429 $ 753 $ 488,430 $ 161,568 $ 521,370 $ 159,426 $ 512,200 $ 143,611 $ 461,496 $ 150,183 $ 1,983,497 $ 614,788 $ 2,842 $ 940 $ 3,033 $ 928 $ 3,045 $ 854 $ 2,744 $ 893 $ 11,664 $ 3,614 $ 5,496 $ 1,818 $ 5,866 $ 1,794 $ 5,811 $ 1,629 $ 5,236 $ 1,704 $ 22,409 $ 6,945 $ 8,766 $ 2,900 $ 9,357 $ 2,861 $ 9,319 $ 2,613 $ 8,397 $ 2,732 $ 35,839 $ 11,106 $ 2,189 $ 724 $ 2,337 $ 715 $ 2,284 $ 640 $ 2,058 $ 670 $ 8,868 $ 2,749 $ 9,490 $ 3,139 $ 10,130 $ 3,098 $ 10,032 $ 2,813 $ 9,039 $ 2,942 $ 38,691 $ 11,991 $ 132,866 $ 43,951 $ 141,827 $ 43,368 $ 141,125 $ 39,569 $ 127,155 $ 41,380 $ 542,973 $ 168,267 $ 5,013 $ 1,658 $ 5,351 $ 1,636 $ 5,291 $ 1,483 $ 4,767 $ 1,551 $ 20,422 $ 6,329 $ 63 $ 21 $ 67 $ 20 $ 67 $ 19 $ 61 $ 20 S 258 $ 80 $ 2,645 $ 875 $ 2,823 $ 863 $ 2,891 $ 811 $ 2,605 $ 848 $ 10,964 $ 3,397 $ 452,732 $ 149,759 $ 483,264 $ 147,774 $ 484,599 $ 135,872 $ 436,628 $ 142$ 1,857,223 $ 575,496 $ 8,248 $ 2,728 $ 8,804 $ 2,692 $ 8,837 $ 2,478 $ 7,962 $ 2$ 33,851 $ 10,489 $ 7,729 $ 2,557 $ 8,251 $ 2,523 $ 7,883 $ 2,210 $ 7,103 $ 2$ 30,966 $ 9,601 $ 4,495 $ 1,487 $ 4,798 $ 1,467 $ 4,809 $ 1,348 $ 4,333 $ 1$ 18,434 $ 5,712 $ 1,519 $ 503 $ 1,622 $ 496 $ 1,571 $ 440 $ 1,415 $ $ 6,127 $ 1,899 $ 3,413 $ 1,129 $ 3,644 $ 1,114 $ 3,624 $ 1,016 $ 3,265 $ 1$ 13,946 $ 4,322 $ 21,348 $ 7,062 $ 22,787 $ 6,968 $ 23,167 $ 6,496 $ 20,874 $ 6$ 88,176 $ 27,318 $ 4,289 $ 1,419 $ 4,578 $ 1,400 $ 4,684 $ 1,313 $ 4,220 $ 1$ 17,771 $ 5,505 $ 4,647 $ 1,537 $ 4,960 $ 1,517 $ 4,925 $ 1,381 $ 4,437 $ 1$ 18,968 $ 5,878 $ 3,208 $ 1,061 $ 3,424 $ 1,047 $ 3,421 $ 959 $ 3,082 $ 1$ 13,136 $ 4,071 $ 3,047 $ 1,008 $ 3,253 $ 995 $ 3,219 $ 902 $ 2,900 $ $ 12,419 $ 3,849 $ 1,349 $ 446 $ 1,440 $ 440 $ 1,465 $ 411 $ 1,320 $ $ 5,574 $ 1,727 $ 6,568 $ 2,173 $ 7,011 $ 2,144 $ 6,871 $ 1,927 $ 6,191 $ 2$ 26,641 $ 8,258 $ 5,549 $ 1,836 $ 5,923 $ 1,811 $ 5,927 $ 1,662 $ 5,340 $ 1,7381$ 22,739 $ 7,046 $ 16,129 $ 5,335 $ 17,217 $ 5,265 $ 16,730 $ 4,691 $ 15,074 $ 4,905 $ 65,150 $ 20,196 $ 152 $ 50 $ 162 $ 50 $ 145 $ 41 $ 130 $ 42 $ 589 $ 183 $ 5,379 $ 1,779 $ 5,742 $ 1,756 $ 5,715 $ 1,602 $ 5,149 $ 1,676 $ 21,985 $ 6,813 $ 233,126 $ 77,116 $ 248,848 $ 76,094 $ 238,854 $ 66,970 $ 215,210 $ 70,035 $ 936,038 $ 290,214 $ 1,948 $ 644 $ 2,079 $ 636 $ 2,111 $ 592 $ 1,902 $ 619 $ 8,039 $ 2,491 $ 3,717 $ 1,230 $ 3,968 $ 1,213 $ 3,864 $ 1,084 $ 3,482 $ 1,133 $ 15,032 $ 4,660 $ 1,090 $ 361 $ 1,164 $ 356 $ 1,147 $ 322 $ 1,033 $ 336 $ 4,434 $ 1,374 $ 61,022 $ 20,186 $ 65,138 $ 19,918 $ 64,732 $ 18,150 $ 58,324 $ 18,980 $ 249,217 $ 77,234 $ 3,592 $ 1,188 $ 3,834 $ 1,173 $ 3,749 $ 1,051 $ 3,378 $ 1,099 $ 14,553 $ 4,511 $ 1,430 $ 473 $ 1,526 $ 467 $ 1,552 $ 435 $ 1,398 $ 455 $ 5,905 $ 1,830 $ 1,528 $ 505 $ 1,631 $ 499 $ 1,677 $ 470 $ 1,511 $ 492 $ 6,347 $ 1,966 $ 24,806 $ 8,206 $ 26,479 $ 8,097 $ 26,242 $ 7,358 $ 23,644 $ 7,694 $ 101,170 $ 31„354 $ 4,307 $ 1,425 $ 4,598 $ 1,406 $ 4,491 $ 1,259 $ 4,046 $ 1,317 $ 17,442 $ 5,407 $ 7,327 $ 2,424 $ 7,822 $ 2,392 $ 7,806 $ 2,189 $ 7,033 $ 2,289 $ 29,988 $ 9,293 $ 46,770 $ 15,471 $ 49,924 $ 15,266 $ 49,496 $ 13,878 $ 44,596 $ 14,513 $ 190,786 $ 59,127 $ 106,247 $ 35,145 $ 113,412 $ 34,679 $ 111,809 $ 31,349 $ 100,741 $ 32,784 $ 432,208 $ 133,958 $ 8,650 $ 2,861 $ 9,233 $ 2,823 $ 9,232 $ 2,589 $ 8,318 $ 2,707 $ 35,434 $ 10,980 $ 4,477 $ 1,481 $ 4,779 $ 1,461 $ 4,713 $ 1,321 $ 4,246 $ 1,382 $ 18,214 $ 5,645 $ 11,420 $ 3,778 $ 12,190 $ 3,728 $ 11,902 $ 3,337 $ 10,724 $ 3,490 $ 46,235 $ 14„332 $ 30,846 $ 10,204 $ 32,927 $ 10,068 $ 33,682 $ 9,444 $ 30,347 $ 9,876 $ 127,802 $ 39,592 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 154 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). Appendix Q Highway Distribution Account Allocations FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 155 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). PROJECTED 2021 TOTAL Regular 1111 FISCAL YEAR $ 58,078 $ 17,988 $ 3,779 $ 1,170 $ 8,182 $ 2,534 $ 129,932 $ 40,242 $ 490,183 $ 151,816 $ 26,242 $ 8,128 $ 10,860 $ 3,363 $ 31,538 $ 9,768 $ 22,910 $ 7,096 $ 803 $ 249 $ 11,425 $ 3,539 $ 12,020 $ 3,723 $ 72,241 $ 22,374 $ 355,431 $ 110,082 $ 9,104 $ 2,820 $ 6,218 $ 1,926 $ 6,807,228 $ 2,108,289 $ 77,209 $ 23,913 $ 7,676 $ 2,377 $ 131,122 $ 40,610 $ 313,152 $ 96,987 $ 1,993 $ 617 $ 1,682,274 $ 521,023 $ 9,551 $ 2,958 $ 18,953 $ 5,870 $ 29,753 $ 9,215 $ 7,319 $ 2,267 $ 32,371 $ 10,026 $ 455,700 $ 141,136 $ 16,900 $ 5,234 $ 238 $ 74 $ 8,956 $ 2,774 $ 1,526,427 $ 472,755 $ 27,700 $ 8,579 $ 26,361 $ 8,164 $ 14,758 $ 4,571 $ 5,296 $ 1,640 $ 11,336 $ 3,511 $ 71,497 $ 22,144 $ 14,401 $ 4,460 $ 15,472 $ 4,792 $ 10,919 $ 3,382 $ 10,205 $ 3,161 $ 6,427 $ 1,990 $ 23,445 $ 7,261 $ 18,864 $ 5,842 $ 53,972 $ 16,716 $ 506 $ 157 $ 17,495 $ 5,418 $ 843,889 $ 261,364 $ 6,605 $ 2,046 $ 12,586 $ 3,898 $ 3,660 $ 1,133 $ 205,386 $ 63,611 $ 12,139 $ 3,760 $ 4,790 $ 1,484 $ 5,088 $ 1,576 $ 84,826 $ 26,272 $ 14,639 $ 4,534 $ 24,636 $ 7,630 $ 160,310 $ 49,650 $ 354,390 $ 109,759 $ 28,890 $ 8,948 $ 14,698 $ 4,552 $ 38,530 $ 11,933 $ 103,333 $ 32,004 CITIES GRACE GRAND VIEW GRANGEVILLE GREENLEAF HAGERMAN HAILEY HAMER HANSEN HARRISON HAUSER HAYDEN HAYDENLAKE HAZELTON HEYBURN HOLLISTER HOMEDALE HOPE HORSESHOE BEND HUETTER IDAHO CITY IDAHO FALLS INKOM IONA IRWIN ISLAND PARK JEROME JULIAETTA KAML4H KELLOGG KENDRICK KETCHUM KIMBERLY KOOSKIA KOOTENAI KUNA (Paid to ACHD) LAPWAI LAVA HOT SPRINGS LEADORE LEWISTON LEWISVILLE MACKAY MALAD CITY MALTA MARSING MC CALL MCCAMMON MELBA MENAN MERIDIAN (Paid to ACHD) MIDDLETON MIDVALE MINIDOKA MONTPELIER MOORE MOSCOW MOUNTAIN HOME MOYIE SPRINGS MUD LAKE MULLAN MURTAUGH NAMPA NEW MEADOWS NEW PLYMOUTH NEWDALE NEZPERCE NOTUS OAKLEY OLDTOWN ONAWAY OROFINO OSBURN OXFORD Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'15 Regular HB312 Paid Oet' 15 QUARTER Ended Dee '15 Regular HB312 PaidJan'16 QUARTER Ended Mar'16 Regular HB312 Paid Apr'16 QUARTER EndedJun'16 Regular HB312 Paid Jul'16 $ 7,672 $ 879 $ 8,111 $ 2,638 $ 8,298 $ 2,388 $ 7,607 $ 2,443 $ 3,764 $ 431 $ 3,979 $ 1,294 $ 4,071 $ 1,171 $ 3,732 $ 1,198 $ 26,626 $ 3,050 $ 28,151 $ 9,157 $ 28,801 $ 8,287 $ 26,403 $ 8,478 $ 7,443 $ 853 $ 7,869 $ 2,560 $ 8,051 $ 2,317 $ 7,380 $ 2,370 $ 7,256 $ 831 $ 7,672 $ 2,496 $ 7,849 $ 2,258 $ 7,195 $ 2,310 $ 68,459 $ 7,843 $ 72,381 $ 23,544 $ 74,051 $ 21,308 $ 67,886 $ 21,798 $ 432 $ 50 $ 457 $ 149 $ 468 $ 135 $ 429 $ 138 $ 10,393 $ 1,191 $ 10,988 $ 3,574 $ 11,241 $ 3,235 $ 10,306 $ 3,309 $ 1,823 $ 209 $ 1,927 $ 627 $ 1,971 $ 567 $ 1,807 $ 580 $ 5,764 $ 660 $ 6,095 $ 1,982 $ 6,235 $ 1,794 $ 5,716 $ 1,835 $ 117,574 $ 13,470 $ 124,310 $ 40,435 $ 127,177 $ 36,594 $ 116,590 $ 37,437 $ 5,001 $ 573 $ 5,288 $ 1,720 $ 5,410 $ 1,557 $ 4,960 $ 1,592 $ 6,332 $ 725 $ 6,695 $ 2,178 $ 6,849 $ 1,971 $ 6,279 $ 2,016 $ 26,982 $ 3,091 $ 28,528 $ 9,279 $ 29,186 $ 8,398 $ 26,756 $ 8,591 $ 2,323 $ 266 $ 2,456 $ 799 $ 2,512 $ 723 $ 2,303 $ 740 $ 21,887 $ 2,508 $ 23,141 $ 7,527 $ 23,675 $ 6,812 $ 21,704 $ 6,969 $ 746 $ 85 $ 789 $ 257 $ 807 $ 232 $ 740 $ 238 $ 5,671 $ 650 $ 5,996 $ 1,950 $ 6,134 $ 1,765 $ 5,624 $ 1,806 $ 856 $ 98 $ 905 $ 294 $ 926 $ 266 $ 849 $ 273 $ 3,908 $ 448 $ 4,132 $ 1,344 $ 4,227 $ 1,216 $ 3,875 $ 1,244 $ 497,513 $ 56,999 $ 526,020 $ 171,103 $ 538,151 $ 154,850 $ 493,353 $ 158,414 $ 7,316 $ 838 $ 7,735 $ 2,516 $ 7,913 $ 2,277 $ 7,254 $ 2,329 $ 16,555 $ 1,897 $ 17,504 $ 5,694 $ 17,907 $ 5,153 $ 16,417 $ 5,271 $ 1,873 $ 215 $ 1,981 $ 644 $ 2,026 $ 583 $ 1,858 $ 597 $ 2,314 $ 265 $ 2,447 $ 796 $ 2,503 $ 720 $ 2,295 $ 737 $ 94,847 $ 10,866 1 $ 100,282 $ 32,619 $ 102,594 $ 29,521 $ 94,054 $ 30,200 $ 4,900 $ 561 $ 5,180 $ 1,685 $ 5,300 $ 1,525 $ 4,859 $ 1,560 $ 10,994 $ 1,260 $ 11,624 $ 3,781 $ 11,892 $ 3,422 $ 10,903 $ 3,501 $ 17,488 $ 2,004 $ 18,490 $ 6,014 $ 18,916 $ 5,443 $ 17,341 $ 5,568 $ 2,535 $ 290 $ 2,680 $ 872 $ 2,742 $ 789 $ 2,513 $ 807 $ 23,057 $ 2,642 $ 24,378 $ 7,930 $ 24,940 $ 7,176 $ 22,864 $ 7,342 $ 29,754 $ 3,409 $ 31,459 $ 10,233 $ 32,184 $ 9,261 $ 29,505 $ 9,474 $ 5,120 $ 587 $ 5,413 $ 1,761 $ 5,538 $ 1,594 $ 5,077 $ 1,630 $ 6,527 $ 748 $ 6,901 $ 2,245 $ 7,060 $ 2,032 $ 6,473 $ 2,078 $ 144,098 $ 16,509 $ 152,354 $ 49,557 $ 155,868 $ 44,850 $ 142,893 $ 45,882 $ 9,740 $ 1,116 $ 10,298 $ 3,350 $ 10,535 $ 3,032 $ 9,658 $ 3,101 $ 3,442 $ 394 $ 3,639 $ 1,184 $ 3,723 $ 1,071 $ 3,413 $ 1,096 $ 865 $ 99 $ 914 $ 297 $ 935 $ 269 $ 857 $ 275 $ 275,344 $ 31,546 $ 291,121 $ 94,695 $ 297,835 $ 85,700 $ 273,042 $ 87,673 $ 4,035 $ 462 $ 4,266 $ 1,388 $ 4,365 $ 1,256 $ 4,001 $ 1,285 $ 4,094 $ 469 $ 4,329 $ 1,408 $ 4,429 $ 1,274 $ 4,060 $ 1,304 $ 17,098 $ 1,959 $ 18,077 $ 5,880 $ 18,494 $ 5,322 $ 16,955 $ 5,444 $ 1,687 $ 193 $ 1,784 $ 580 $ 1,825 $ 525 $ 1,673 $ 537 $ 10,977 $ 1,258 $ 11,606 $ 3,775 $ 11,874 $ 3,417 $ 10,886 $ 3,495 $ 25,481 $ 2,919 $ 26,941 $ 8,763 $ 27,563 $ 7,931 $ 25,268 $ 8,114 $ 6,756 $ 774 $ 7,143 $ 2,324 $ 7,308 $ 2,103 $ 6,700 $ 2,151 $ 4,484 $ 514 $ 4,741 $ 1,542 $ 4,851 $ 1,396 $ 4,447 $ 1,428 $ 6,332 $ 725 $ 6,695 $ 2,178 $ 6,849 $ 1,971 $ 6,279 $ 2,016 $ 743,782 $ 85,214 $ 786,400 $ 255,798 $ 804,535 $ 231,500 $ 737,563 $ 236,828 $ 54,421 $ 6,235 $ 57,540 $ 18,716 $ 58,866 $ 16,938 $ 53,966 $ 17,328 $ 1,399 $ 160 $ 1,479 $ 481 $ 1,513 $ 435 $ 1,387 $ 445 $ 949 $ 109 $ 1,004 $ 327 $ 1,027 $ 296 $ 941 $ 302 $ 21,497 $ 2,463 $ 22,729 $ 7,393 $ 23,253 $ 6,691 $ 21,317 $ 6,845 $ 1,458 $ 167 $ 1,542 $ 501 $ 1,577 $ 454 $ 1,446 $ 464 $ 209,945 $ 24,053 $ 221,975 $ 72,204 $ 227,094 $ 65,345 $ 208,190 $ 66,849 $ 116,811 $ 13,383 $ 123,504 $ 40,173 $ 126,352 $ 36,357 $ 115,834 $ 37,194 $ 5,951 $ 682 $ 6,292 $ 2,047 $ 6,437 $ 1,852 $ 5,901 $ 1,895 $ 3,128 $ 358 $ 3,307 $ 1,076 $ 3,383 $ 974 $ 3,102 $ 996 $ 5,705 $ 654 $ 6,032 $ 1,962 $ 6,171 $ 1,776 $ 5,657 $ 1,817 $ 1,017 $ 117 $ 1,076 $ 350 $ 1,100 $ 317 $ 1,009 $ 324 $ 747,749 $ 85,668 $ 790,595 $ 257,163 $ 808,826 $ 232,735 $ 741,497 $ 238,092 $ 4,026 $ 461 $ 4,257 $ 1,385 $ 4,355 $ 1,253 $ 3,993 $ 1,282 $ 12,800 $ 1,466 $ 13,533 $ 4,402 $ 13,846 $ 3,984 $ 12,693 $ 4,076 $ 2,619 $ 300 $ 2,769 $ 901 $ 2,833 $ 815 $ 2,597 $ 834 $ 3,959 $ 454 $ 4,186 $ 1,361 $ 4,282 $ 1,232 $ 3,926 $ 1,260 $ 4,620 $ 529 $ 4,885 $ 1,589 $ 4,997 $ 1,438 $ 4,581 $ 1,471 $ 6,697 $ 767 $ 7,080 $ 2,303 $ 7,244 $ 2,084 $ 6,641 $ 2,132 $ 1,534 $ 176 $ 1,622 $ 528 $ 1,660 $ 478 $ 1,521 $ 489 $ 1,602 $ 184 $ 1,694 $ 551 $ 1,733 $ 499 $ 1,589 $ 510 $ 26,244 $ 3,007 $ 27,748 $ 9,026 $ 28,388 $ 8,168 $ 26,025 $ 8,356 $ 12,749 $ 1,461 $ 13,480 $ 4,385 $ 13,791 $ 3,968 $ 12,643 $ 4,059 $ 407 $ 47 $ 430 $ 140 $ 440 $ 127 $ 403 $ 130 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 156 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). TOTAL 2016 Regular HB312 FISCAL YEAR $ 31,688 $ 8,348 $ 15,546 $ 4,095 $ 109,981 $ 28,973 $ 30,743 $ 8,099 $ 29,972 $ 7,896 $ 282,777 $ 74,493 $ 1,786 $ 470 $ 42,928 $ 11,309 $ 7,528 $ 1,983 $ 23,810 $ 6,272 $ 485,651 $ 127,937 $ 20,659 $ 5,442 $ 26,156 $ 6,890 $ 111,451 $ 29,360 $ 9,594 $ 2,527 $ 90,408 $ 23,816 $ 3,081 $ 812 $ 23,425 $ 6,171 $ 3,536 $ 932 $ 16,142 $ 4,252 $ 2,055,037 $ 541,365 $ 30,218 $ 7,960 $ 68,383 $ 18,014 $ 7,738 $ 2,038 $ 9,559 $ 2,518 $ 391,777 $ 103,207 $ 20,238 $ 5,331 $ 45,414 $ 11,964 $ 72,235 $ 19,029 $ 10,469 $ 2,758 $ 95,240 $ 25,089 $ 122,901 $ 32,376 $ 21,149 $ 5,571 $ 26,961 $ 7,102 $ 595,212 $ 156,799 $ 40,232 $ 10,598 $ 14,216 $ 3,745 $ 3,571 $ 941 $ 1,137,342 $ 299,614 $ 16,667 $ 4,391 $ 16,912 $ 4,455 $ 70,624 $ 18,605 $ 6,968 $ 1,836 $ 45,344 $ 11,945 $ 105,254 $ 27,727 $ 27,907 $ 7,352 $ 18,523 $ 4,879 $ 26,156 $ 6,890 $ 3,072,279 $ 809,341 $ 224,793 $ 59,218 $ 5,777 $ 1,522 $ 3,922 $ 1,033 $ 88,797 $ 23,392 $ 6,023 $ 1,587 $ 867,205 $ 228,451 $ 482,500 $ 127,107 $ 24,580 $ 6,475 $ 12,920 $ 3,404 $ 23,565 $ 6,208 $ 4,202 $ 1,107 $ 3,088,666 $ 813,657 $ 16,632 $ 4,381 $ 52,872 $ 13,928 $ 10,819 $ 2,850 $ 16,352 $ 4,308 $ 19,083 $ 5,027 $ 27,661 $ 7,287 $ 6,338 $ 1,670 $ 6,618 $ 1,743 $ 108,405 $ 28,557 $ 52,662 $ 13,873 $ 1,681 $ 443 Appendix Q Highway Distribution Account Allocations CITIES QUARTER Ended Sep'l6 Regular HB312 Paid Oct' 16 QUARTER Ended Dec'16 Regular HB312 Paid Jan'17 QUARTER Ended Mar'17 Regular HB312 Paid Apr'17 QUARTER Ended J='17 Regular HB312 Paid Jul'17 TOTAL 2017 Regnlar HB312 FISCAL YEAR GRACE $ 7,898 $ 2,607 $ 7,907 $ 2,444 $ 8,377 $ 2,450 $ 7,559 $ 2,451 $ 31,740 $ 9,952 GRAND VIEW $ 3,901 $ 1,287 $ 3,905 $ 1,207 $ 4,137 $ 1,210 $ 3,733 $ 1,211 $ 15,676 $ 4,915 GRANGEVILLE $ 27,781 $ 9,168 $ 27,810 $ 8,597 $ 29,463 $ 8,617 $ 26,586 $ 8,622 $ 111,639 $ 35,005 GREENLEAF $ 7,766 $ 2,563 $ 7,774 $ 2,403 $ 8,237 $ 2,409 $ 7,432 $ 2,410 $ 31,210 $ 9,786 HAGERMAN $ 7,634 $ 2,519 $ 7,642 $ 2,363 $ 8,097 $ 2,368 $ 7,306 $ 2,369 $ 30,679 $ 9,619 HAILEY $ 71,622 $ 23,637 $ 71,697 $ 22,165 $ 75,960 $ 22,217 $ 68,542 $ 22,229 $ 287,821 $ 90,248 HAMER $ 449 $ 148 $ 450 $ 139 $ 476 $ 139 $ 430 $ 139 $ 1,805 $ 566 HANSEN $ 10,998 $ 3,630 $ 11,009 $ 3,403 $ 11,664 $ 3,411 $ 10,525 $ 3,413 $ 44,196 $ 13,858 HARRISON $ 1,902 $ 628 $ 1,904 $ 589 $ 2,017 $ 590 $ 1,820 $ 590 $ 7,643 $ 2,397 HAUSER $ 6,067 $ 2,002 $ 6,073 $ 1,877 $ 6,434 $ 1,882 $ 5,806 $ 1,883 $ 24,380 $ 7,645 HAYDEN $ 124,445 $ 41,070 $ 124,575 $ 38,511 $ 131,983 $ 38,602 $ 119,093 $ 38,623 $ 500,095 $ 156,807 HAYDEN LAKE $ 5,274 $ 1,741 $ 5,280 $ 1,632 $ 5,594 $ 1,636 $ 5,048 $ 1,637 $ 21,196 $ 6,646 HAZELTON $ 6,525 $ 2,153 $ 6,532 $ 2,019 $ 6,920 $ 2,024 $ 6,244 $ 2,025 $ 26,220 $ 8,221 HEYBURN $ 28,379 $ 9,366 $ 28,409 $ 8,782 $ 30,098 $ 8,803 $ 27,159 $ 8,808 $ 114,046 $ 35,760 HOLLISTER $ 2,430 $ 802 $ 2,433 $ 752 $ 2,577 $ 754 $ 2,326 $ 754 $ 9,766 $ 3,062 HOMEDALE $ 22,586 $ 7,454 $ 22,609 $ 6,989 $ 23,954 $ 7,006 $ 21,614 $ 7,010 $ 90,762 $ 28,459 HOPE $ 775 $ 256 $ 776 $ 240 $ 822 $ 240 $ 742 $ 240 $ 3,114 $ 976 HORSESHOE BEND $ 6,058 $ 1,999 $ 6,064 $ 1,875 $ 6,425 $ 1,879 $ 5,797 $ 1,880 $ 24,345 $ 7,633 HUETTER $ 898 $ 296 $ 899 $ 278 $ 953 $ 279 $ 860 $ 279 $ 3,609 $ 1,132 IDAHO CITY $ 4,174 $ 1,377 $ 4,178 $ 1,292 $ 4,427 $ 1,295 $ 3,994 $ 1,295 $ 16,772 $ 5,259 IDAHO FALLS $ 521,131 $ 171,987 $ 521,677 $ 161,272 $ 552,697 $ 161,652 $ 498,718 $ 161,740 $ 2,094,222 $ 656,652 QJKOM $ 7,661 $ 2,528 $ 7,669 $ 2,371 $ 8,125 $ 2,376 $ 7,331 $ 2,378 $ 30,785 $ 9,653 IONA $ 18,104 $ 5,975 $ 18,123 $ 5,602 $ 19,200 $ 5,616 $ 17,325 $ 5,619 $ 72,751 $ 22,812 IRWIN $ 1,972 $ 651 $ 1,974 $ 610 $ 2,092 $ 612 $ 1,888 $ 612 $ 7,926 $ 2,485 ISLAND PARK $ 2,395 $ 790 $ 2,398 $ 741 $ 2,540 $ 743 $ 2,292 $ 743 $ 9,625 $ 3,018 JEROME $ 98,478 $ 32,500 $ 98,581 $ 30,476 $ 104,443 $ 30,547 $ 94,243 $ 30,564 $ 395,745 $ 124,088 JULIAETTA $ 5,089 $ 1,680 $ 5,095 $ 1,575 $ 5,398 $ 1,579 $ 4,871 $ 1,580 $ 20,453 $ 6,413 KAMIAH $ 11,209 $ 3,699 $ 11,221 1 $ 3,469 $ 11,888 $ 3,477 $ 10,727 $ 3,479 $ 45,045 $ 14,124 KELLOGG $ 18,218 $ 6,012 $ 18,237 $ 5,638 $ 19,322 $ 5,651 $ 17,435 $ 5,654 $ 73,211 $ 22,956 KENDRICK $ 2,624 $ 866 $ 2,627 $ 812 $ 2,783 $ 814 $ 2,511 $ 814 $ 10,545 $ 3,306 KETCHUM $ 24,021 $ 7,928 $ 24,046 $ 7,434 $ 25,476 $ 7,451 $ 22,988 $ 7,455 $ 96,530 $ 30,267 KIMBERLY $ 31,787 $ 10,491 $ 31,820 $ 9,837 $ 33,712 $ 9,860 $ 30,420 $ 9,866 $ 127,740 $ 40,053 KOOSKIA $ 5,336 $ 1,761 $ 5,342 $ 1,651 $ 5,659 $ 1,655 $ 5,107 $ 1,656 $ 21,443 $ 6,724 KOOTENAI $ 6,947 $ 2,293 $ 6,955 $ 2,150 $ 7,368 $ 2,155 $ 6,649 $ 2,156 $ 27,919 $ 8,754 KUNA(Paid to ACHD) $ 151,680 $ 50,058 $ 151,838 $ 46,940 $ 160,867 $ 47,050 $ 145,156 $ 47,076 $ 609,541 $ 191,124 LAPWAI $ 10,100 $ 3,333 $ 10,110 $ 3,126 $ 10,711 $ 3,133 $ 9,665 $ 3,135 $ 40,587 $ 12,726 LAVA HOT SPRINGS $ 3,584 $ 1,183 $ 3,588 $ 1,109 $ 3,801 $ 1,112 $ 3,430 $ 1,112 $ 14,402 $ 4,516 LEADORE $ 898 $ 296 $ 899 $ 278 $ 953 $ 279 $ 860 $ 279 $ 3,609 $ 1,132 LEWISTON $ 286,559 $ 94,572 $ 286,859 $ 88,680 $ 303,916 $ 88,889 $ 274,234 $ 88,937 $ 1,151,567 $ 361,079 LEWISVILLE $ 4,209 $ 1,389 $ 4,213 $ 1,303 $ 4,464 $ 1,306 $ 4,028 $ 1,306 $ 16,914 $ 5,303 MACKAY $ 4,191 $ 1,383 $ 4,196 $ 1,297 $ 4,445 $ 1,300 $ 4,011 $ 1,301 $ 16,843 $ 5,281 MALAD CITY $ 18,051 $ 5,957 $ 18,070 $ 5,586 $ 19,144 $ 5,599 $ 17,274 $ 5,602 $ 72,539 $ 22,745 MALTA $ 1,743 $ 575 $ 1,745 $ 540 $ 1,849 $ 541 $ 1,668 $ 541 $ 7,006 $ 2,197 MARSING $ 11,332 $ 3,740 $ 11,344 $ 3,507 $ 12,019 $ 3,515 $ 10,845 $ 3,517 $ 45,540 $ 14,279 MC CALL $ 27,349 $ 9,026 $ 27,378 $ 8,464 $ 29,006 $ 8,484 $ 26,173 $ 8,488 $ 109,906 $ 34,461 MC CAMMON $ 7,018 $ 2,316 $ 7,025 $ 2,172 $ 7,443 $ 2,177 $ 6,716 $ 2,178 $ 28,202 $ 8,843 MELBA $ 4,676 $ 1,543 $ 4,680 $ 1,447 $ 4,959 $ 1,450 $ 4,475 $ 1,451 $ 18,789 $ 5,892 MENAN $ 6,639 $ 2,191 $ 6,646 $ 2,055 $ 7,041 $ 2,059 $ 6,354 $ 2,061 $ 26,680 $ 8,366 MERIDIAN (Paid to ACHD) $ 798,981 $ 263,686 $ 799,818 $ 247,257 $ 847,376 $ 247,840 $ 764,619 $ 247,975 $ 3,210,794 $ 1,006,758 MIDDLETON $ 60,122 $ 19,842 $ 60,185 $ 18,606 $ 63,764 $ 18,650 $ 57,537 $ 18,660 $ 241,608 $ 75,757 MIDVALE $ 1,453 $ 479 $ 1,454 $ 450 $ 1,541 $ 451 $ 1,390 $ 451 $ 5,839 $ 1,831 MINIDOKA $ 986 $ 325 $ 987 $ 305 $ 1,046 $ 306 $ 944 $ 306 $ 3,963 $ 1,243 MONTPELIER $ 22,092 $ 7,291 $ 22,116 $ 6,837 $ 23,431 $ 6,853 $ 21,142 $ 6,857 $ 88,781 $ 27,838 MOORE $ 1,444 $ 477 $ 1,446 $ 447 $ 1,532 $ 448 $ 1,382 $ 448 $ 5,803 $ 1,820 MOSCOW $ 220,660 $ 72,824 $ 220,891 $ 68,287 $ 234,026 $ 68,448 $ 211,170 $ 68,485 $ 886,747 $ 278,043 MOUNTAIN HOME $ 120,896 $ 39,899 $ 121,023 $ 37,413 $ 128,219 $ 37,502 $ 115,697 $ 37,522 $ 485,835 $ 152,336 MOYIE SPRINGS $ 6,313 $ 2,084 $ 6,320 $ 1,954 $ 6,696 $ 1,958 $ 6,042 $ 1,959 $ 25,371 $ 7,955 MUD LAKE $ 3,276 $ 1,081 $ 3,279 $ 1,014 $ 3,474 $ 1,016 $ 3,135 $ 1,017 $ 13,163 $ 4,127 MULLAN $ 5,944 $ 1,962 $ 5,950 $ 1,839 $ 6,304 $ 1,844 $ 5,688 $ 1,845 $ 23,885 $ 7,489 MURTAUGH $ 1,092 $ 360 $ 1,093 $ 338 $ 1,158 $ 339 $ 1,045 $ 339 $ 4,388 $ 1,376 NAMPA $ 791,056 $ 261,070 $ 791,885 $ 244,805 $ 838,972 $ 245,382 $ 757,035 $ 245,515 $ 3,178,948 $ 996,773 NEW MEADOWS $ 4,147 $ 1,369 $ 4,152 $ 1,283 $ 4,398 $ 1,286 $ 3,969 $ 1,287 $ 16,666 $ 5,226 NEW PLYMOUTH $ 13,234 $ 4,368 $ 13,248 $ 4,096 $ 14,036 $ 4,105 $ 12,665 $ 4,107 $ 53,184 $ 16,676 NEWDALE $ 2,703 $ 892 $ 2,706 $ 837 $ 2,867 $ 839 $ 2,587 $ 839 $ 10,863 $ 3,406 NEZPERCE $ 4,121 $ 1,360 $ 4,125 $ 1,275 $ 4,370 $ 1,278 $ 3,944 $ 1,279 $ 16,560 $ 5,193 NOTES $ 4,808 $ 1,587 $ 4,813 $ 1,488 $ 5,099 $ 1,491 $ 4,601 $ 1,492 $ 19,320 $ 6,058 OAKLEY $ 6,956 $ 2,296 $ 6,963 $ 2,153 $ 7,378 $ 2,158 $ 6,657 $ 2,159 $ 27,954 $ 8,765 OLDTOWN $ 1,594 $ 526 $ 1,595 $ 493 1 $ 1,690 $ 494 $ 1,525 $ 495 $ 6,405 $ 2,008 ONAWAY $ 1,664 $ 549 $ 1,666 $ 515 $ 1,765 $ 516 $ 1,593 $ 517 $ 6,688 $ 2,097 OROFINO $ 26,891 $ 8,875 $ 26,919 $ 8,322 $ 28,520 $ 8,342 $ 25,735 $ 8,346 $ 108,066 $ 33,884 OSBURN $ 13,296 $ 4,388 $ 13,310 $ 4,115 $ 14,101 $ 4,124 $ 12,724 $ 4,127 $ 53,431 $ 16,754 OXFORD $ 414 $ 137 $ 414 $ 128 $ 439 $ 128 $ 396 $ 128 $ 1,663 $ 521 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 2018 population estimates provided by US Census Bureau. 157 Totals are based on the State Fiscal Year (July -June). CITIES VIEW HAGERMAN HAILEY HAMER HANSEN HARRISON HAUSER HAYDEN HAYDENLAKE HAZELTON HEYBURN HOLLISTER HOMEDALE HOPE HORSESHOE BEND HUETTER IDAHO CITY IDAHO FALLS INKOM IONA IRWIN ISLAND PARK KAMIAH KELLOGG KENDRICK KETCHUM KIMBERLY KOOSKIA KOOTENAI KUNA (Paid to ACHD) LAPWAI LAVA HOT SPRINGS LEADORE LEWISTON LEWISVILLE MACKAY MALAD CITY MALTA MARSING MC CALL MCCAMMON MELBA MENAN MERIDIAN (Paid to ACHD) MIDDLETON MIDVALE MINIDOKA MONTPELIER MOORE MOSCOW MOUNTAIN HOME MOYIE SPRINGS MUD LAKE MULLAN MURTAUGH NAMPA NEW MEADOWS NEW PLYMOUTH NEWDALE NEZPERCE NOTUS Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'17 Regular HB312 Paid Oet'17 QUARTER Ended Dec'17 Regular HB312 Paid Jan'18 QUARTER Ended Mar'18 Regular HB312 Paid Apr'18 QUARTER Ended Jun'l8 I Regular HB312 Paid Jul'18 TOTAL 2018 Regular HB312 FISCAL YEAR $ 8,034 $ 2,683 $ 8,114 $ 2,508 $ 8,590 $ 2,460 $ 7,491 $ 2,437 $ 32,230 $ 10,088 $ 3,893 $ 1,300 $ 3,932 $ 1,216 $ 4,163 $ 1,192 $ 3,630 $ 1,181 $ 15,619 $ 4,889 $ 27,714 $ 9,254 $ 27,989 $ 8,652 $ 29,631 $ 8,485 $ 25,841 $ 8,407 $ 111,175 $ 34,798 $ 7,716 $ 2,577 $ 7,793 $ 2,409 $ 8,250 $ 2,362 $ 7,195 $ 2,341 $ 30,955 $ 9,689 $ 7,769 $ 2,594 $ 7,846 $ 2,426 $ 8,307 $ 2,379 $ 7,244 $ 2,357 $ 31,167 $ 9,755 $ 72,555 $ 24,228 $ 73,275 $ 22,651 $ 77,576 $ 22,214 $ 67,653 $ 22,009 $ 291,060 $ 91,102 $ 803 $ 268 $ 811 $ 251 $ 859 $ 246 $ 749 $ 244 $ 3,223 $ 1,009 $ 10,992 $ 3,670 $ 11,101 $ 3,432 $ 11,752 $ 3,365 $ 10,249 $ 3,334 $ 44,095 $ 13,802 $ 1,934 $ 646 $ 1,953 $ 604 $ 2,067 $ 592 $ 1,803 $ 587 $ 7,756 $ 2,428 $ 6,207 $ 2,073 $ 6,268 $ 1,938 $ 6,636 $ 1,900 $ 5,787 $ 1,883 $ 24,898 $ 7,793 $ 126,640 $ 42,289 $ 127,898 $ 39,537 $ 135,403 $ 38,772 $ 118,085 $ 38,415 $ 508,026 $ 159,012 $ 5,421 $ 1,810 $ 5,475 $ 1,692 $ 5,796 $ 1,660 $ 5,055 $ 1,644 $ 21,746 $ 6,807 $ 7,001 $ 2,338 $ 7,071 $ 2,186 $ 7,486 $ 2,144 $ 6,528 $ 2,124 $ 28,086 $ 8,791 $ 28,914 $ 9,655 $ 29,201 $ 9,027 $ 30,915 $ 8,852 $ 26,961 $ 8,771 $ 115,992 $ 36,305 $ 2,446 $ 817 $ 2,470 $ 764 $ 2,615 $ 749 $ 2,280 $ 742 $ 9,811 $ 3,071 $ 22,814 $ 7,618 $ 23,040 $ 7,122 $ 24,392 $ 6,985 $ 21,272 $ 6,920 $ 91,518 $ 28,645 $ 795 $ 265 $ 802 $ 248 $ 850 $ 243 $ 741 $ 241 $ 3,188 $ 998 $ 6,110 $ 2,040 $ 6,170 $ 1,907 $ 6,532 $ 1,871 $ 5,697 $ 1,853 $ 24,509 $ 7,671 $ 927 $ 310 $ 936 $ 289 $ 991 $ 284 $ 864 $ 281 $ 3,719 $ 1,164 $ 3,902 $ 1,303 $ 3,941 $ 1,218 $ 4,172 $ 1,195 $ 3,639 $ 1,184 $ 15,654 $ 4,900 $ 531,590 $ 177,513 $ 536,869 $ 165,961 $ 568,375 $ 162,752 $ 495,678 $ 161,250 $ 2,132,512 $ 667,476 $ 7,743 $ 2,586 $ 7,820 $ 2,417 $ 8,279 $ 2,371 $ 7,220 $ 2,349 $ 31,061 $ 9,722 $ 19,538 $ 6,524 $ 19,732 $ 6,100 $ 20,890 $ 5,982 $ 18,218 $ 5,927 $ 78,379 $ 24,532 $ 2,013 $ 672 $ 2,033 $ 628 $ 2,152 $ 616 $ 1,877 $ 611 $ 8,075 $ 2,528 $ 2,401 $ 802 $ 2,425 $ 750 $ 2,568 $ 735 $ 2,239 $ 728 $ 9,634 $ 3,015 $ 99,915 $ 33,365 $ 100,908 $ 31,193 $ 106,829 $ 30,590 $ 93,166 $ 30,308 $ 400,818 $ 125,456 $ 5,138 $ 1,716 $ 5,189 $ 1,604 $ 5,494 $ 1,573 $ 4,791 $ 1,559 $ 20,613 $ 6,452 $ 11,407 $ 3,809 $ 11,520 $ 3,561 $ 12,196 $ 3,492 $ 10,636 $ 3,460 $ 45,759 $ 14,323 $ 18,373 $ 6,135 $ 18,555 $ 5,736 $ 19,644 $ 5,625 $ 17,132 $ 5,573 $ 73,703 $ 23,069 $ 2,640 $ 882 $ 2,666 $ 824 $ 2,822 $ 808 $ 2,461 $ 801 $ 10,590 $ 3,315 $ 24,306 $ 8,116 $ 24,547 $ 7,588 $ 25,988 $ 7,441 $ 22,664 $ 7,373 $ 97,504 $ 30,519 $ 32,984 $ 11,014 $ 33,312 $ 10,298 $ 35,267 $ 10,099 $ 30,756 $ 10,005 $ 132,319 $ 41,416 $ 5,748 $ 1,919 $ 5,805 $ 1,794 $ 6,145 $ 1,760 $ 5,359 $ 1,743 $ 23,057 $ 7,217 $ 7,116 $ 2,376 $ 7,187 $ 2,222 $ 7,608 $ 2,179 $ 6,635 $ 2,159 hi $ 28,546 $ 8,935 $ 158,053 $ 52,778 $ 159,622 $ 49,344 $ 168,990 $ 48,390 $ 147,376 $ 47,943 R1 $ 634,041 $ 198,455 $ 10,135 $ 3,385 $ 10,236 $ 3,164 $ 10,837 $ 3,103 $ 9,451 $ 3,074 $ 40,659 $ 12,726 $ 3,637 $ 1,215 $ 3,674 $ 1,136 $ 3,889 $ 1,114 $ 3,392 $ 1,103 $ 14,592 $ 4,567 $ 883 $ 295 $ 892 $ 276 $ 944 $ 270 $ 823 $ 268 $ 3,542 $ 1,109 $ 290,220 $ 96,913 $ 293,102 $ 90,606 $ 310,303 $ 88,854 $ 270,614 $ 88,034 $ 1,164,238 $ 364,407 $ 4,247 $ 1,418 $ 4,289 $ 1,326 $ 4,541 $ 1,300 $ 3,960 $ 1,288 $ 17,036 $ 5,332 $ 4,211 $ 1,406 $ 4,253 $ 1,315 $ 4,503 $ 1,289 $ 3,927 $ 1,277 $ 16,894 $ 5,288 $ 18,293 $ 6,109 $ 18,475 $ 5,711 $ 19,559 $ 5,601 $ 17,057 $ 5,549 $ 73,385 $ 22,969 $ 1,730 $ 578 $ 1,748 $ 540 $ 1,850 $ 530 $ 1,614 $ 525 $ 6,942 $ 2,173 $ 11,319 $ 3,780 $ 11,431 $ 3,534 $ 12,102 $ 3,465 $ 10,554 $ 3,433 $ 45,405 $ 14,212 $ 28,941 $ 9,664 $ 29,228 $ 9,035 $ 30,943 $ 8,861 $ 26,986 $ 8,779 $ 116,098 $ 36,339 $ 7,090 $ 2,367 $ 7,160 $ 2,213 $ 7,580 $ 2,171 $ 6,611 $ 2,151 $ 28,440 $ 8,902 $ 4,653 $ 1,554 $ 4,699 $ 1,453 $ 4,975 $ 1,425 $ 4,338 $ 1,411 $ 18,665 $ 5,842 $ 6,895 $ 2,303 $ 6,964 $ 2,153 $ 7,372 $ 2,111 $ 6,429 $ 2,092 $ 27,661 $ 8,658 $ 844,235 $ 281,914 $ 852,618 $ 263,567 $ 902,655 $ 258,472 $ 787,202 $ 256,087 $ 3,386,710 $ 1,060,040 $ 63,285 $ 21,133 $ 63,913 $ 19,757 $ 67,664 $ 19,375 $ 59,010 $ 19,197 $ 253,871 $ 79,462 $ 1,430 $ 478 $ 1,444 $ 447 $ 1,529 $ 438 $ 1,334 $ 434 $ 5,738 $ 1,796 $ 989 $ 330 $ 999 $ 309 $ 1,057 $ 303 $ 922 $ 300 $ 3,967 $ 1,242 $ 22,125 $ 7,388 $ 22,345 $ 6,907 $ 23,656 $ 6,774 $ 20,630 $ 6,711 $ 88,756 $ 27,781 $ 1,448 $ 484 $ 1,462 $ 452 $ 1,548 $ 443 $ 1,350 $ 439 $ 5,808 $ 1,818 $ 223,563 $ 74,654 $ 225,783 $ 69,795 $ 239,033 $ 68,446 $ 208,460 $ 67,815 $ 896,837 $ 280,710 $ 122,190 $ 40,803 $ 123,404 $ 38,147 $ 130,646 $ 37,410 $ 113,936 $ 37,065 JO $ 490,176 $ 153,425 $ 6,551 $ 2,188 $ 6,616 $ 2,045 $ 7,004 $ 2,006 $ 6,108 $ 1,987 P1 $ 26,280 $ 8,226 $ 3,408 $ 1,138 $ 3,442 $ 1,064 $ 3,644 $ 1,043 $ 3,178 $ 1,034 $ 13,671 $ 4,279 $ 5,951 $ 1,987 $ 6,010 $ 1,858 $ 6,362 $ 1,822 $ 5,549 $ 1,805 $ 23,871 $ 7,472 $ 1,245 $ 416 $ 1,257 $ 389 $ 1,331 $ 381 $ 1,161 $ 378 $ 4,994 $ 1,563 $ 806,792 $ 269,411 $ 814,804 $ 251,878 $ 862,621 $ 247,009 $ 752,289 $ 244,729 $ 3,236,506 $ 1,013,026 $ 4,211 $ 1,406 $ 4,253 $ 1,315 $ 4,503 $ 1,289 $ 3,927 $ 1,277 $ 16,894 $ 5,288 $ 13,376 $ 4,467 $ 13,508 $ 4,176 $ 14,301 $ 4,095 $ 12,472 $ 4,057 $ 53,657 $ 16,795 $ 2,790 $ 932 $ 2,818 $ 871 $ 2,983 $ 854 $ 2,601 $ 846 $ 11,192 $ 3,503 $ 4,185 $ 1,397 $ 4,226 $ 1,306 $ 4,474 $ 1,281 $ 3,902 $ 1,269 $ 16,788 $ 5,255 $ 5,465 $ 1,825 $ 5,519 $ 1,706 $ 5,843 $ 1,673 $ 5,096 $ 1,658 $ 21,923 $ 6,862 $ 6,957 $ 2,323 $ 7,026 $ 2,172 $ 7,439 $ 2,130 $ 6,487 $ 2,110 $ 27,909 $ 8,735 $ 1,607 $ 537 $ 1,623 $ 502 $ 1,718 $ 492 $ 1,498 $ 487 $ 6,446 $ 2,018 $ 1,686 $ 563 $ 1,703 $ 526 $ 1,803 $ 516 $ 1,572 $ 512 $ 6,765 $ 2,117 $ 26,822 $ 8,957 $ 27,088 $ 8,374 $ 28,678 $ 8,212 $ 25,010 $ 8,136 $ 107,598 $ 33,678 $ 13,305 $ 4,443 $ 13,437 $ 4,154 $ 14,226 $ 4,073 $ 12,406 $ 4,036 $ 53,374 $ 16,706 $ 424 $ 142 $ 428 $ 132 $ 453 $ 130 $ 395 $ 129 $ 1,700 $ 532 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 158 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). CITIES GRACE GRAND VIEW GRANGEVILLE GREENLEAF HAGERMAN HAILEY HAMER HANSEN HARRISON HAUSER HAYDEN HAYDEN LAKE HAZELTON HEYBURN HOLLISTER HOMEDALE HOPE HORSESHOE BEND HUETTER IDAHO CITY IDAHO FALLS INKOM IONA IRWIN ISLAND PARK JEROME JULL4ETTA KAML4H KELLOGG KENDRICK KETCHUM KIMBERLY KOOSKIA KOOTENAI KUNA (Paid to ACHD) LAPWAI LAVA HOT SPRINGS LEADORE LEWISTON LEWISVILLE MACKAY MALAD CITY MALTA MARSING MC CALL MCCAMMON MELBA MENAN MERIDL4N (Paid to ACHD) MIDDLETON MIDVALE MINIDOKA MONTPELIER MOORE MOSCOW MOUNTAIN HOME MOYIE SPRINGS MUD LAKE MULLAN MURTAUGH NAMPA NEW MEADOWS NEW PLYMOUTH NEWDALE NEZPERCE NOTUS OAKLEY OLDTOWN ONAWAY OROFINO OSBURN OXFORD Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'l8 Regular HB312 Paid Oct' 18 QUARTER Ended Dec'l8 Regular HB312 Paid Jan'l9 QUARTER Ended Mar'l9 Regular HB312 Paid Apr'l9 QUARTER Ended Jun'19 I Regular HB312 Paid Jul'19 TOTAL 2019 Regular HB312 FISCAL YEAR $ 8,230 $ 2,722 $ 8,785 $ 2,686 $ 8,770 $ 2,459 $ 7,902 $ 2,571 $ 33,686 $ 10,439 $ 4,084 $ 1,351 $ 4,359 $ 1,333 $ 4,250 $ 1,192 $ 3,829 $ 1,246 $ 16,522 $ 5,121 $ 28,291 $ 9,358 $ 30,199 $ 9,234 $ 30,251 $ 8,482 $ 27,256 $ 8,870 $ 115,996 $ 35,944 $ 7,863 $ 2,601 $ 8,394 $ 2,567 $ 8,423 $ 2,362 $ 7,589 $ 2,470 $ 32,269 $ 9,999 $ 7,792 $ 2,578 $ 8,318 $ 2,543 $ 8,481 $ 2,378 $ 7,641 $ 2,487 $ 32,231 $ 9,985 $ 74,006 $ 24,481 $ 78,997 $ 24,156 $ 79,197 $ 22,205 $ 71,357 $ 23,222 $ 303,558 $ 94,064 $ 858 $ 284 $ 916 $ 280 $ 877 $ 246 $ 790 $ 257 $ 3,441 $ 1,067 $ 11,429 $ 3,781 $ 12,200 $ 3,730 $ 11,998 $ 3,364 $ 10,810 $ 3,518 $ 46,437 $ 14,393 $ 1,939 $ 641 $ 2,070 $ 633 $ 2,111 $ 592 $ 1,902 $ 619 $ 8,021 $ 2,485 $ 6,541 $ 2,164 $ 6,982 $ 2,135 $ 6,775 $ 1,900 $ 6,104 $ 1,986 $ 26,402 $ 8,185 $ 131,294 $ 43,431 $ 140,148 $ 42,855 $ 138,234 $ 38,758 $ 124,550 $ 40,532 $ 534,225 $ 165,575 $ 5,478 $ 1,812 $ 5,847 $ 1,788 $ 5,917 $ 1,659 $ 5,331 $ 1,735 $ 22,573 $ 6,994 $ 7,229 $ 2,391 $ 7,717 $ 2,360 $ 7,642 $ 2,143 $ 6,886 $ 2,241 $ 29,473 $ 9,134 $ 29,747 $ 9,840 $ 31,753 $ 9,710 $ 31,561 $ 8,849 $ 28,437 $ 9,254 $ 121,499 $ 37,653 $ 2,556 $ 845 $ 2,728 $ 834 $ 2,669 $ 748 $ 2,405 $ 783 $ 10,358 $ 3,211 $ 23,617 $ 7,812 $ 25,210 $ 7,709 $ 24,902 $ 6,982 $ 22,437 $ 7,302 $ 96,167 $ 29,805 $ 804 $ 266 $ 858 $ 263 $ 867 $ 243 $ 781 $ 254 $ 3,311 $ 1,026 $ 6,398 $ 2,116 $ 6,830 $ 2,088 $ 6,669 $ 1,870 $ 6,009 $ 1,955 S 25,905 $ 8,030 $ 974 $ 322 $ 1,040 $ 318 $ 1,012 $ 284 $ 912 $ 297 $ 3,937 $ 1,221 $ 4,039 $ 1,336 $ 4,311 $ 1,318 $ 4,260 $ 1,194 $ 3,838 $ 1,249 $ 16,448 $ 5,098 $ 545,762 $ 180,533 $ 582,569 $ 178,140 $ 580,257 $ 162,692 $ 522,816 $ 170,138 $ 2,231,404 $ 691,503 $ 7,926 $ 2,622 $ 8,461 $ 2,587 $ 8,452 $ 2,370 $ 7,615 $ 2,478 $ 32,453 $ 10,057 $ 20,391 $ 6,745 $ 21,767 $ 6,656 $ 21,327 $ 5,980 $ 19,216 $ 6,253 $ 82,701 $ 25,634 $ 2,216 $ 733 $ 2,366 $ 723 $ 2,197 $ 616 $ 1,980 $ 644 $ 8,759 $ 2,717 $ 2,431 $ 804 $ 2,594 $ 793 $ 2,621 $ 735 $ 2,362 $ 769 $ 10,008 $ 3,101 $ 103,977 $ 34,395 $ 110,989 $ 33,939 $ 109,063 $ 30,579 $ 98,266 $ 31,978 $ 422,295 $ 130,891 $ 5,317 $ 1,759 $ 5,675 $ 1,735 $ 5,609 $ 1,573 $ 5,054 $ 1,645 $ 21,654 $ 6,711 $ 11,527 $ 3,813 $ 12,305 $ 3,763 $ 12,451 $ 3,491 $ 11,219 $ 3,651 $ 47,501 $ 14,717 $ 18,595 $ 6,151 $ 19,849 $ 6,070 $ 20,055 $ 5,623 $ 18,069 $ 5,880 $ 76,569 $ 23,724 $ 2,743 $ 907 $ 2,928 $ 895 $ 2,881 $ 808 $ 2,596 $ 845 $ 11,149 $ 3,456 $ 24,690 $ 8,167 $ 26,355 $ 8,059 $ 26,531 $ 7,439 $ 23,904 $ 7,779 $ 101,480 $ 31,444 $ 34,474 $ 11,404 $ 36,799 $ 11,253 $ 36,004 $ 10,095 $ 32,440 $ 10,557 $ 139,717 $ 43,308 $ 5,924 $ 1,960 $ 6,324 $ 1,934 $ 6,274 $ 1,759 $ 5,653 $ 1,840 $ 24,175 $ 7,492 $ 7,452 $ 2,465 $ 7,955 $ 2,433 $ 7,767 $ 2,178 $ 6,999 $ 2,278 $ 30,174 $ 9,353 $ 171,567 $ 56,753 $ 183,138 $ 56,001 $ 172,523 $ 48,372 $ 155,444 $ 50,586 $ 682,672 $ 211,711 $ 10,205 $ 3,376 $ 10,893 $ 3,331 $ 11,063 $ 3,102 $ 9,968 $ 3,244 $ 42,129 $ 13,052 $ 3,744 $ 1,239 $ 3,997 $ 1,222 $ 3,970 $ 1,113 $ 3,577 $ 1,164 $ 15,289 $ 4,738 $ 920 $ 304 $ 982 $ 300 $ 964 $ 270 $ 868 $ 283 $ 3,735 $ 1,158 $ 293,273 $ 97,012 $ 313,051 $ 95,726 $ 316,789 $ 88,821 $ 285,430 $ 92,886 S 1,208,543 $ 374,445 $ 4,414 $ 1,460 $ 4,712 $ 1,441 $ 4,635 $ 1,300 $ 4,177 $ 1,359 $ 17,938 $ 5,560 $ 4,352 $ 1,440 $ 4,645 $ 1,420 $ 4,597 $ 1,289 $ 4,142 $ 1,348 $ 17,736 $ 5,497 $ 18,801 $ 6,219 $ 20,069 $ 6,137 $ 19,968 $ 5,599 $ 17,991 $ 5,855 $ 76,829 $ 23,809 $ 1,787 $ 591 $ 1,908 $ 583 $ 1,889 $ 530 $ 1,702 $ 554 $ 7,286 $ 2,258 $ 11,599 $ 3,837 $ 12,381 $ 3,786 $ 12,355 $ 3,464 $ 11,132 $ 3,623 $ 47,466 $ 14,709 $ 29,944 $ 9,905 $ 31,963 $ 9,774 $ 31,590 $ 8,857 $ 28,463 $ 9,263 $ 121,960 $ 37,799 $ 7,336 $ 2,427 $ 7,831 $ 2,395 $ 7,739 $ 2,170 $ 6,973 $ 2,269 $ 29,878 $ 9,260 $ 4,763 $ 1,575 $ 5,084 $ 1,555 $ 5,079 $ 1,424 $ 4,576 $ 1,489 $ 19,501 $ 6,043 $ 7,095 $ 2,347 $ 7,574 $ 2,316 $ 7,527 $ 2,110 $ 6,781 $ 2,207 $ 28,977 $ 8,980 $ 892,917 $ 295,368 $ 953,137 $ 291,453 $ 921,524 $ 258,377 $ 830,301 $ 270,202 $ 3,597,879 $ 1,115,401 $ 66,473 $ 21,989 $ 70,956 $ 21,697 $ 69,078 $ 19,368 $ 62,240 $ 20,255 $ 268,748 $ 83„309 $ 1,403 $ 464 $ 1,498 $ 458 $ 1,561 $ 438 $ 1,407 $ 458 $ 5,868 $ 1,817 $ 1,010 $ 334 $ 1,078 $ 330 $ 1,079 $ 303 $ 973 $ 316 $ 4,139 $ 1,283 $ 22,572 $ 7,467 $ 24,094 $ 7,368 $ 24,150 $ 6,771 $ 21,760 $ 7,081 $ 92,576 $ 28,687 $ 1,519 $ 503 $ 1,622 $ 496 $ 1,580 $ 443 $ 1,424 $ 463 $ 6,145 $ 1,905 $ 224,699 $ 74,328 $ 239,853 $ 73,343 $ 244,029 $ 68,421 $ 219,873 $ 71,552 $ 928,455 $ 287,645 $ 127,103 $ 42,044 $ 135,675 $ 41,487 $ 133,377 $ 37,396 $ 120,174 $ 39,108 $ 516,328 $ 160,035 $ 6,702 $ 2,217 $ 7,154 $ 2,188 $ 7,151 $ 2,005 $ 6,443 $ 2,097 $ 27,449 $ 8,506 $ 3,548 $ 1,173 $ 3,787 $ 1,158 $ 3,720 $ 1,043 $ 3,352 $ 1,091 $ 14,406 $ 4,465 $ 6,032 $ 1,995 $ 6,438 $ 1,969 $ 6,495 $ 1,821 $ 5,852 $ 11905 $ 24,818 $ 7,690 $ 1,430 $ 473 $ 1,526 $ 467 $ 1,359 $ 381 $ 1,224 $ 398 $ 5,539 $ 1,719 $ 836,300 $ 276,640 $ 892,701 $ 272,973 $ 880,653 $ 246,918 $ 793,476 $ 258,218 S 3,403,131 $ 1,054,749 $ 4,584 $ 1,516 $ 4,893 $ 1,496 $ 4,597 $ 1,289 $ 4,142 $ 1,348 $ 18,216 $ 5,649 $ 13,538 $ 4,478 $ 14,451 $ 4,419 $ 14,600 $ 4,094 $ 13,155 $ 4,281 $ 55,743 $ 17,271 $ 2,824 $ 934 $ 3,014 $ 922 $ 3,045 $ 854 $ 2,744 $ 893 $ 11,627 $ 3,602 $ 4,253 $ 1,407 $ 4,540 $ 1,388 $ 4,568 $ 1,281 $ 4,116 $ 1,339 $ 17,477 $ 5,415 $ 5,549 $ 1,836 $ 5,923 $ 1,811 $ 5,965 $ 1,673 $ 5,375 $ 1,749 $ 22,813 $ 7,069 $ 7,122 $ 2,356 $ 7,602 $ 2,325 $ 7,594 $ 2,129 $ 6,842 $ 21227 $ 29,160 $ 9,036 $ 1,734 $ 573 $ 1,850 $ 566 $ 1,754 $ 492 $ 1,580 $ 514 $ 6,918 $ 2,145 $ 1,689 $ 559 $ 1,803 $ 551 $ 1,841 $ 516 $ 1,658 $ 540 $ 6,991 $ 2,166 $ 27,120 $ 8,971 $ 28,949 $ 8,852 $ 29,277 $ 8,209 $ 26,379 $ 8,584 $ 111,726 $ 34,617 $ 13,573 $ 4,490 $ 14,489 $ 4,430 $ 14,523 $ 4,072 $ 13,085 $ 4,258 $ 55,671 $ 17,251 $ 465 $ 154 $ 496 $ 152 $ 463 $ 130 $ 417 $ 136 $ 1,840 $ 571 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 159 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). Appendix Q Highway Distribution Account Allocations CITIES TER ep'19 HB312 '18 QUARTER Ended Dec'19 Regular HB312 Paid Jan'19 QUARTER Ended Mar'20 Regular HB312 Paid Apr'19 QUARTER Ended Jun'20 Regular HB312 Paid Jul'19 PROJECTED 2020 TOTAL Regular HB312 FISCAL YEAR PROJECTED 2021 TOTAL Regular HB312 FISCAL YEAR GRACE $ 2,783 $ 8,710 $ 2,666 $ 8,552 $ 2,397 $ 6,874 $ 2,237 $ 32,548 $ 10,084 $ 27,492 $ 8,515 GRAND VIEW $ 1,376 $ 4,308 $ 1,319 $ 4,230 $ 1,186 $ 3,331 $ 1,084 $ 16,029 $ 4,965 $ 13,597 $ 4,211 GRANGEVILLE $ 9,638 $ 30,163 $ 9,235 $ 29,616 $ 8,302 $ 23,713 $ 7,717 $ 112,626 $ 34,891 $ 95,210 $ 29,488 GREENLEAF $ 2,665 $ 8,342 $ 2,554 $ 8,191 $ 2,296 $ 6,602 $ 2,149 $ 31,192 $ 9,664 $ 26,332 $ 8,155 HAGERMAN $ 2,662 $ 8,333 $ 2,551 $ 8,181 $ 2,293 $ 6,648 $ 2,163 $ 31,210 $ 9,670 $ 26,302 $ 8,146 HAILEY $ 25,604 $ 80,130 $ 24,532 $ 78,677 $ 22,055 $ 62,081 $ 20,203 $ 298,284 $ 92,394 $ 252,932 $ 78,336 HAMER $ 304 $ 952 $ 291 $ 935 $ 262 $ 687 $ 224 $ 3,494 $ 1,081 $ 3,005 $ 931 HANSEN $ 3,855 $ 12,065 $ 3,694 $ 11,846 $ 3,321 $ 9,405 $ 3,061 $ 44,970 $ 13,931 $ 38,084 $ 11,795 HARRISON $ 654 $ 2,045 $ 626 $ 2,008 $ 563 $ 1,654 $ 538 $ 7,684 $ 2,381 $ 6,456 $ 2,000 HAUSER $ 2,202 $ 6,890 $ 2,110 $ 6,765 $ 1,897 $ 5,311 $ 1,728 $ 25,622 $ 7,936 $ 21,750 $ 6,736 HAYDEN $ 45,678 $ 142,953 $ 43,766 $ 140,362 $ 39,347 $ 108,358 $ 35,263 $ 529,751 $ 164,053 $ 451,237 $ 139,754 HAYDEN LAKE $ 1,858 $ 5,816 $ 1,781 $ 5,710 $ 1,601 $ 4,638 $ 1,509 $ 21,782 $ 6,749 $ 18,358 $ 5,686 HAZELTON $ 2,458 $ 7,692 $ 2,355 $ 7,552 $ 2,117 $ 5,991 $ 1,949 $ 28,663 $ 8,879 $ 24,279 $ 7,519 HEYBURN $ 10,292 $ 32,208 $ 9,861 $ 31,625 $ 8,865 $ 24,740 $ 8,051 $ 119,683 $ 37,069 $ 101,667 $ 31,487 HOLLISTER $ 895 $ 2,800 $ 857 $ 2,749 $ 771 $ 2,093 $ 681 $ 10,345 $ 3,203 $ 8,837 $ 2,737 HOMEDALE $ 8,057 $ 25,214 $ 7,719 $ 24,757 $ 6,940 $ 19,520 $ 6,352 $ 93,846 $ 29,069 $ 79,590 $ 24,650 HOPE $ 289 $ 905 $ 277 $ 888 $ 249 $ 680 $ 221 $ 3,347 $ 1,036 $ 2,856 $ 885 HORSESHOE BEND $ 2,271 $ 7,107 $ 2,176 $ 6,978 $ 1,956 $ 5,228 $ 1,701 $ 26,178 $ 8,104 $ 22,434 $ 6,948 HUETTER $ 328 $ 1,027 $ 315 $ 1,009 $ 283 $ 793 $ 258 $ 3,822 $ 1,184 $ 3,243 $ 1,004 IDAHO CITY $ 1,401 $ 4,383 $ 1,342 $ 4,304 $ 1,206 $ 3,339 $ 1,087 $ 16,259 $ 5,035 $ 13,835 $ 4,285 IDAHO FALLS $ 185,334 $ 580,024 $ 177,577 $ 569,510 $ 159,648 $ 454,850 $ 148,020 $ 2,164,623 $ 670,580 $ 1,830,861 $ 567,042 INKOM $ 2,720 $ 8,512 $ 2,606 $ 8,357 $ 2,343 $ 6,625 $ 2,156 $ 31,715 $ 9,824 $ 26,867 $ 8,321 IONA $ 7,081 $ 22,160 $ 6,784 $ 21,759 $ 6,100 $ 16,718 $ 5,440 $ 82,041 $ 25,405 $ 69,950 $ 21,664 IRWIN $ 744 $ 2,328 $ 713 $ 2,286 $ 641 $ 1,722 $ 561 $ 8,585 $ 2,658 $ 7,349 $ 2,276 ISLAND PARK $ 804 $ 2,517 $ 771 $ 2,471 $ 693 $ 2,055 $ 669 $ 9,473 $ 2,936 $ 7,944 $ 2,460 JEROME $ 35,561 $ 111,292 $ 34,073 $ 109,275 $ 30,632 $ 85,492 $ 27,821 $ 413,553 $ 128,087 $ 351,296 $ 108,801 JULIAETTA $ 1,798 $ 5,627 $ 1,723 $ 5,525 $ 1,549 $ 4,397 $ 1,431 $ 20,984 $ 6,501 $ 17,763 $ 5,501 KAMIAH $ 3,810 $ 11,924 $ 3,651 $ 11,708 $ 3,282 $ 9,760 $ 3,176 $ 44,909 $ 13,919 $ 37,638 $ 11,657 KELLOGG $ 6,382 $ 19,974 $ 6,115 $ 19,611 $ 5,498 $ 15,720 $ 5,116 $ 74,598 $ 23,111 $ 63,047 $ 19,526 KENDRICK $ 925 $ 2,894 $ 886 $ 2,841 $ 796 $ 2,259 $ 735 $ 10,789 $ 3,342 $ 9,134 $ 2,829 KETCHUM $ 8,515 $ 26,647 $ 8,158 $ 26,164 $ 7,334 $ 20,797 $ 6,768 $ 99,346 $ 30,775 $ 84,112 $ 26,051 KIMBERLY $ 11,933 $ 37,345 $ 11,434 $ 36,669 $ 10,279 $ 28,223 $ 9,184 $ 138,308 $ 42,830 $ 117,882 $ 36,510 KOOSKIA $ 1,997 $ 6,249 $ 1,913 $ 6,136 $ 1,720 $ 4,918 $ 1,600 $ 23,340 $ 7,231 $ 19,726 $ 6,110 KOOTENAI $ 2,777 $ 8,691 $ 2,661 $ 8,533 $ 2,392 $ 6,089 $ 1,981 $ 31,707 $ 9,811 $ 27,432 $ 8,496 KUNA (Paid to ACHD) $ 62,484 $ 195,550 $ 59,869 $ 192,005 $ 53,824 $ 135,237 $ 44,010 $ 711,672 $ 220,186 $ 617,259 $ 191,173 LAPWAI $ 3,409 $ 10,670 $ 3,267 $ 10,477 $ 2,937 $ 8,672 $ 2,822 $ 40,125 $ 12,435 $ 33,681 $ 10,431 LAVA HOT SPRINGS $ 1,289 $ 4,034 $ 1,235 $ 3,961 $ 1,110 $ 3,112 $ 1,013 $ 15,004 $ 4,647 $ 12,734 $ 3,944 LEADORE $ 310 $ 971 $ 297 $ 953 $ 267 $ 755 $ 246 $ 3,617 $ 1,121 $ 3,065 $ 949 LEWISTON $ 98,840 $ 309,330 $ 94,703 $ 303,723 $ 85,141 $ 248,324 $ 80,811 $ 1,160,156 $ 359,496 $ 976,410 $ 302,407 LEWISVILLE $ 1,554 $ 4,864 $ 1,489 $ 4,776 $ 1,339 $ 3,634 $ 1,182 $ 17,971 $ 5,564 $ 15,353 $ 4,755 MACKAY $ 1,512 $ 4,732 $ 1,449 $ 4,646 $ 1,302 $ 3,603 $ 1,173 $ 17,552 $ 5,436 $ 14,936 $ 4,626 MALAD CITY $ 6,403 $ 20,040 $ 6,135 $ 19,676 $ 5,516 $ 15,652 $ 5,094 $ 74,724 $ 23,148 $ 63,255 $ 19,591 MALTA $ 611 $ 1,913 $ 586 $ 1,879 $ 527 $ 1,481 $ 482 $ 7,121 $ 2,206 $ 6,040 $ 1,871 MARSING $ 3,952 $ 12,367 $ 3,786 $ 12,143 $ 3,404 $ 9,685 $ 3,152 $ 46,139 $ 14,293 $ 39,036 $ 12,090 MC CALL $ 10,451 $ 32,708 $ 10,014 $ 32,115 $ 9,003 $ 24,763 $ 8,058 $ 121,178 $ 37,526 $ 103,244 $ 31,976 MCCAMMON $ 2,515 $ 7,871 $ 2,410 $ 7,728 $ 2,166 $ 6,066 $ 1,974 $ 29,267 $ 9,065 $ 24,844 $ 7,694 MELBA $ 1,629 $ 5,099 $ 1,561 $ 5,007 $ 1,404 $ 3,981 $ 1,296 $ 19,013 $ 5,890 $ 16,096 $ 4,985 MENAN $ 2,443 $ 7,644 $ 2,340 $ 7,506 $ 2,104 $ 5,900 $ 1,920 $ 28,434 $ 8,807 $ 24,130 $ 7,473 MERIDIAN (Paid to ACHD) $ 321,678 $ 1,006,726 $ 308,214 $ 988,478 $ 277,096 $ 722,362 $ 235,076 $ 3,689,950 $ 1,142,063 $ 3,177,758 $ 984,194 MIDDLETON $ 24,122 $ 75,492 $ 23,112 $ 74,124 $ 20,779 $ 54,149 $ 17,622 $ 276,682 $ 85,635 $ 238,293 $ 73,803 MIDVALE $ 476 $ 1,489 $ 456 $ 1,462 $ 410 $ 1,224 $ 398 $ 5,614 $ 1,740 $ 4,701 $ 1,456 MINIDOKA $ 340 $ 1,065 $ 326 $ 1,046 $ 293 $ 846 $ 275 $ 3,986 $ 1,235 $ 3,362 $ 1,041 MONTPELIER $ 7,596 $ 23,772 $ 7,278 $ 23,341 $ 6,543 $ 18,931 $ 6,161 $ 89,006 $ 27,578 $ 75,037 $ 23,240 MOORE $ 515 $ 1,612 $ 493 $ 1,583 $ 444 $ 1,239 $ 403 $ 5,990 $ 1,855 $ 5,088 $ 1,576 MOSCOW $ 77,603 $ 242,868 $ 74,355 $ 238,466 $ 66,848 $ 191,289 $ 62,251 $ 907,207 $ 281,057 $ 766,620 $ 237,432 MOUNTAIN HOME $ 43,524 $ 136,214 $ 41,703 $ 133,745 $ 37,492 $ 104,551 $ 34,024 $ 506,077 1 $ 156,743 k1 $ 429,963 $ 133,165 MOYIE SPRINGS $ 2,238 $ 7,003 $ 2,144 $ 6,877 $ 1,928 $ 5,605 $ 1,824 $ 26,250 $ 8,134 $ 22,107 $ 6,847 MUD LAKE $ 1,232 $ 3,855 $ 1,180 $ 3,785 $ 1,061 $ 2,916 $ 949 $ 14,280 $ 4,422 $ 12,169 $ 3,769 MULLAN $ 2,069 $ 6,476 $ 1,983 $ 6,358 $ 1,782 $ 5,092 $ 1,657 $ 24,180 $ 7,491 $ 20,440 $ 6,331 MURTAUGH $ 506 $ 1,584 $ 485 $ 1,555 $ 436 $ 1,065 $ 347 $ 5,733 $ 1,773 $ 4,999 $ 1,548 NAMPA $ 289,897 $ 907,263 $ 277,763 $ 890,818 $ 249,719 $ 690,324 $ 224,650 $ 3,364,721 $ 1,042,029 $ 2,863,802 $ 886,958 NEW MEADOWS $ 1,584 $ 4,958 $ 1,518 $ 4,868 $ 1,365 $ 3,603 $ 1,173 $ 18,218 $ 5,639 $ 9,521 $ 2,949 NEW PLYMOUTH $ 4,575 $ 14,318 $ 4,384 $ 14,058 $ 3,941 $ 11,445 $ 3,724 $ 53,651 $ 16,624ff 50 $ 4,847 NEWDALE $ 964 $ 3,016 $ 923 $ 2,962 $ 830 $ 2,387 $ 777 $ 11,278 $ 3,494195 $ 13,998 NEZPERCE $ 1,413 $ 4,421 $ 1,353 $ 4,341 $ 1,217 $ 3,581 $ 1,165 $ 16,612 $ 5,14854 $ 4,322 NOTUS $ 1,900 $ 5,948 $ 1,821 $ 5,840 $ 1,637 $ 4,676 $ 1,522 $ 22,209 $ 6,880774 $ 5,815 OAKLEY $ 2,422 $ 7,578 $ 2,320 $ 7,441 $ 2,086 $ 5,953 $ 1,937 $ 28,292 $ 8,76522 $ 7,409 OLDTOWN $ 584 $ 1,829 $ 560 $ 1,795 $ 503 $ 1,375 $ 447 $ 6,765 $ 2,09572 $ 1,788 ONAWAY $ 572 $ 1,791 $ 548 $ 1,758 $ 493 $ 1,443 $ 470 $ 6,722 $ 2,08353 $ 1,751 OROFINO $ 9,409 $ 29,447 $ 9,015 $ 28,913 $ 8,105 $ 22,950 $ 7,468 $ 109,751 $ 33,99849 $ 28,788 OSBURN $ 4,665 $ 14,601 $ 4,470 $ 14,336 $ 4,019 $ 11,384 $ 3,705 $ 54,424 $ 16,85988 $ 14,274 OXFORD $ 157 $ 490 $ 150 $ 481 $ 135 $ 363 $ 118 $ 1,807 $ 560547 $ 479 FY 21 Projections = 15% below FY 20 Projections FY20 Projections = 1.47% below FY 19 Actuals 160 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). CITIES PARIS PARKER PARMA PAUL PAYETTE PECK PIERCE PINEHURST PLACERVILLE PLUMMER POCATELLO PONDERAY POST FALLS POTLATCH PRESTON PRIEST RIVER RATHDRUM REUBENS REXBURG RICHFIELD RIGBY RIGGINS RIRIE ROBERTS ROCKLAND RUPERT SALMON SANDPOINT SHELLEY SHOSHONE SMELTERVILLE SODA SPRINGS SPENCER SPIRIT LAKE ST ANTHONY ST CHARLES ST MARIES STANLEY STAR (Paid to Ada County HD) STITES SUGAR CITY SUN VALLEY SWAN VALLEY TENSED TETON TETONIA TROY TWIN FALLS UCON VICTOR WALLACE WARDNER WEIPPE WEISER WENDELL WESTON WHITE BIRD WILDER WINCHESTER WORLEY TOTAL CITY Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'15 Regular HB312 Paid Oet' 15 QUARTER Ended Dee '15 Regular HB312 PaidJan'16 QUARTER Ended Mar'16 Regular HB312 Paid Apr'16 QUARTER EndedJun'16 Regular HB312 Paid Jul'16 $ 4,306 $ 493 $ 4,553 $ 1,481 $ 4,658 $ 1,340 $ 4,270 $ 1,371 $ 2,526 $ 289 $ 2,671 $ 869 $ 2,732 $ 786 $ 2,505 $ 804 $ 17,513 $ 2,006 $ 18,517 $ 6,023 $ 18,944 $ 5,451 $ 17,367 $ 5,576 $ 10,070 $ 1,154 $ 10,648 $ 3,463 $ 10,893 $ 3,134 $ 9,986 $ 3,207 $ 62,915 $ 7,208 $ 66,520 $ 21,637 $ 68,054 $ 19,582 $ 62,389 $ 20,033 $ 1,704 $ 195 $ 1,801 $ 586 $ 1,843 $ 530 $ 1,690 $ 543 $ 4,154 $ 476 $ 4,392 $ 1,429 $ 4,493 $ 1,293 $ 4,119 $ 1,323 $ 13,351 $ 1,530 $ 14,116 $ 4,592 $ 14,442 $ 4,155 $ 13,239 $ 4,251 $ 441 $ 51 $ 466 $ 152 $ 477 $ 137 $ 437 $ 140 $ 8,697 $ 996 $ 9,196 $ 2,991 $ 9,408 $ 2,707 $ 8,625 $ 2,769 $ 460,224 $ 52,727 $ 486,594 $ 158,278 $ 497,815 $ 143,243 $ 456,375 $ 146,540 $ 9,630 $ 1,103 $ 10,181 $ 3,312 $ 10,416 $ 2,997 $ 9,549 $ 3,066 $ 253,423 $ 29,034 $ 267,944 $ 87,156 $ 274,123 $ 78,877 $ 251,304 $ 80,693 $ 6,832 $ 783 $ 7,224 $ 2,350 $ 7,390 $ 2,127 $ 6,775 $ 2,175 $ 44,224 $ 5,067 $ 46,758 $ 15,209 $ 47,836 $ 13,764 $ 43,854 $ 14,081 $ 14,843 $ 1,701 $ 15,693 $ 5,105 $ 16,055 $ 4,620 $ 14,719 $ 4,726 $ 61,737 $ 7,073 $ 65,274 $ 21,232 $ 66,779 $ 19,215 $ 61,220 $ 19,658 $ 610 $ 70 $ 645 $ 210 $ 660 $ 190 $ 605 $ 194 $ 229,671 $ 26,313 $ 242,831 $ 78,988 $ 248,431 $ 71,485 $ 227,751 $ 73,130 $ 4,145 $ 475 $ 4,383 $ 1,426 $ 4,484 $ 1,290 $ 4,111 $ 1,320 $ 34,221 $ 3,921 $ 36,182 $ 11,769 $ 37,016 $ 10,651 $ 33,935 $ 10,896 $ 3,526 $ 404 $ 3,728 $ 1,213 $ 3,814 $ 1,098 $ 3,497 $ 1,123 $ 5,391 $ 618 $ 5,700 $ 1,854 $ 5,832 $ 1,678 $ 5,346 $ 1,717 $ 4,883 $ 559 $ 5,162 $ 1,679 $ 5,281 $ 1,520 $ 4,842 $ 1,555 $ 2,441 $ 280 $ 2,581 $ 840 $ 2,641 $ 760 $ 2,421 $ 777 $ 48,089 $ 5,509 $ 50,844 $ 16,539 $ 52,017 $ 14,968 $ 47,687 $ 15,312 $ 25,710 $ 2,946 $ 27,183 $ 8,842 $ 27,810 $ 8,002 $ 25,495 $ 8,186 $ 65,780 $ 7,536 $ 69,549 $ 22,623 $ 71,153 $ 20,474 $ 65,230 $ 20,945 $ 37,145 $ 4,256 $ 39,274 $ 12,775 $ 40,180 $ 11,561 $ 36,835 $ 11,828 $ 12,656 $ 1,450 $ 13,381 $ 4,353 $ 13,690 $ 3,939 $ 12,550 $ 4,030 $ 5,112 $ 586 $ 5,404 $ 1,758 $ 5,529 $ 1,591 $ 5,069 $ 1,628 $ 25,261 $ 2,894 $ 26,708 $ 8,688 $ 27,324 $ 7,862 $ 25,050 $ 8,043 $ 280 $ 32 $ 296 $ 96 $ 303 $ 87 $ 277 $ 89 $ 17,293 $ 1,981 $ 18,284 $ 5,947 $ 18,705 $ 5,382 $ 17,148 $ 5,506 $ 29,279 $ 3,354 $ 30,957 $ 10,069 $ 31,670 1 $ 9,113 $ 29,034 $ 9,323 $ 1,144 $ 131 $ 1,210 $ 394 $ 1,238 $ 356 $ 1,135 $ 364 $ 19,895 $ 2,279 $ 21,035 $ 6,842 $ 21,520 $ 6,192 $ 19,729 $ 6,335 $ 576 $ 66 $ 609 $ 198 $ 624 $ 179 $ 572 $ 184 $ 61,838 $ 7,085 $ 65,382 $ 21,267 $ 66,889 $ 19,247 $ 61,321 $ 19,690 $ 1,873 $ 215 $ 1,981 $ 644 $ 2,026 $ 583 $ 1,858 $ 597 $ 11,588 $ 1,328 $ 12,252 $ 3,985 $ 12,534 $ 3,607 $ 11,491 $ 3,690 $ 11,969 $ 1,371 $ 12,655 $ 4,116 $ 12,947 $ 3,725 $ 11,869 $ 3,811 $ 1,823 $ 209 $ 1,927 $ 627 $ 1,971 $ 567 $ 1,807 $ 580 $ 1,026 $ 118 $ 1,084 $ 353 $ 1,109 $ 319 $ 1,017 $ 327 $ 6,036 $ 691 $ 6,381 $ 2,076 $ 6,528 $ 1,879 $ 5,985 $ 1,922 $ 2,306 $ 264 $ 2,438 $ 793 $ 2,494 $ 718 $ 2,286 $ 734 $ 7,468 $ 856 $ 7,896 $ 2,568 $ 8,078 $ 2,324 $ 7,406 $ 2,378 $ 394,410 $ 45,187 $ 417,009 $ 135,644 $ 426,625 $ 122,759 $ 391,112 $ 125,584 $ 9,562 $ 1,095 $ 10,110 $ 3,288 $ 10,343 $ 2,976 $ 9,482 $ 3,045 $ 16,487 $ 1,889 $ 17,432 $ 5,670 $ 17,834 $ 5,132 $ 16,350 $ 5,250 $ 6,442 $ 738 $ 6,812 $ 2,216 $ 6,969 $ 2,005 $ 6,389 $ 2,051 $ 1,568 $ 180 $ 1,658 $ 539 $ 1,696 $ 488 $ 1,555 $ 499 $ 3,484 $ 399 $ 3,684 $ 1,198 $ 3,769 $ 1,084 $ 3,455 $ 1,109 $ 45,402 $ 5,202 $ 48,003 $ 15,614 $ 49,110 $ 14,131 $ 45,022 $ 14,456 $ 22,947 $ 2,629 $ 24,262 $ 7,892 $ 24,821 $ 7,142 $ 22,755 $ 7,307 $ 3,798 $ 435 $ 4,015 $ 1,306 $ 4,108 $ 1,182 $ 3,766 $ 1,209 $ 788 $ 90 $ 834 $ 271 $ 853 $ 245 $ 782 $ 251 $ 13,537 $ 1,551 $ 14,313 $ 4,656 $ 14,643 $ 4,214 $ 13,424 $ 4,310 $ 2,908 $ 333 $ 3,074 $ 1,000 $ 3,145 $ 905 $ 2,883 $ 926 $ 2,153 $ 247 $ 2,277 $ 741 $ 2,329 $ 670 $ 2,135 $ 686 TOTAL 2016 Regular HB312 FISCAL YEAR $ 17,787 $ 4,686 $ 10,434 $ 2,749 $ 72,340 $ 19,057 $ 41,597 $ 10,958 $ 259,878 $ 68,460 $ 7,038 $ 1,854 $ 17,157 $ 4,520 $ 55,148 $ 14,528 $ 1,821 $ 480 $ 35,925 $ 9,464 $ 1,901,008 $ 500,789 $ 39,776 $ 10,478 $ 1,046,794 $ 275,760 $ 28,222 $ 7,435 $ 182,671 $ 48,122 $ 61,310 $ 16,151 $ 255,011 $ 67,178 $ 2,521 $ 664 $ 948,683 $ 249,915 $ 17,122 $ 4,511 $ 141,354 $ 37,237 $ 14,566 $ 3,837 $ 22,269 $ 5,866 $ 20,168 $ 5,313 $ 10,084 $ 2,657 $ 198,637 $ 52,328 $ 106,199 $ 27,976 $ 271,713 $ 71,578 $ 153,434 $ 40,420 $ 52,277 $ 13,771 $ 21,114 $ 5,562 $ 104,343 $ 27,487 $ 1,155 $ 304 $ 71,430 $ 18,817 $ 120,940 $ 31,860 $ 4,727 $ 1,245 $ 82,179 $ 21,649 $ 2,381 $ 627 $ 255,431 $ 67,289 $ 7,738 $ 2,038 $ 47,865 $ 12,609 $ 49,441 $ 13,024 $ 7,528 $ 1,983 $ 4,237 $ 1,116 $ 24,930 $ 6,567 $ 9,524 $ 2,509 $ 30,848 $ 8,126 $ 1,629,156 $ 429,174 $ 39,496 $ 10,405 $ 68,103 $ 17,941 $ 26,611 $ 7,010 $ 6,478 $ 1,706 $ 14,391 $ 3,791 $ 187,538 $ 49,404 $ 94,784 $ 24,969 $ 15,687 $ 4,132 $ 3,256 $ 858 $ 55,918 $ 14,731 $ 12,010 $ 3,164 $ 8,894 $ 2,343 $ 9,612,360 1 $ 1,101,270 1 $ 10,163,143 1 $ 3,305,843 1 $ 10,397,507 1 $ 2,991,822 1 $ 9 1 $ 39,704,996 1 $ 10,459,617 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 161 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). CITIES PARIS PARKER PARMA PAUL PAYETTE PECK PIERCE PINEHURST PLACERVILLE PLUMMER POCATELLO PONDERAY POST FALLS POTLATCH PRESTON PRIEST RIVER RATHDRUM REUBENS REXBURG RICHFIELD RIGBY RIGGINS RI2IE ROBERTS ROCKLAND RUPERT SALMON SANDPOINT SHELLEY SHOSHONE SMELTERVILLE SODA SPRINGS SPENCER SPIRIT LAKE ST ANTHONY ST CHARLES ST MARMS STANLEY STAR (Paid to Ada County HD) STITES SUGAR CITY SUN VALLEY SWAN VALLEY TENSED TETON TETONIA TROY TWIN FALLS UCON VICTOR WALLACE WARDNER WEIPPE WEISER WENDELL WESTON WHITE BIRD WILDER WINCHESTER WORLEY TOTAL CITY Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep'l6 Regular HB312 Paid Oct' 16 QUARTER Ended Dec'16 Regular HB312 Paid Jan'17 QUARTER Ended Mar'17 Regular HB312 Paid Apr'17 QUARTER Ended Jun'l7 Regular HB312 Paid Jul'17 TOTAL 2017 Regular HB312 FISCAL YEAR $ 4,455 $ 1,470 $ 4,460 $ 1,379 $ 4,725 $ 1,382 $ 4,264 $ 1,383$ 17,905 $ 5,614 $ 2,624 $ 866 $ 2,627 $ 812 $ 2,783 $ 814 $ 2,511 $ 814 $ 10,545 $ 3,306 $ 18,333 $ 6,050 $ 18,352 $ 5,673 $ 19,443 $ 5,687 $ 17,544 $ 5,690 $ 73,671 $ 23,100 $ 10,496 $ 3,464 $ 10,507 $ 3,248 $ 11,132 $ 3,256 $ 10,044 $ 3,258 0 $ 42,179 $ 13,225 $ 64,983 $ 21,446 $ 65,051 $ 20,110 $ 68,919 $ 20,157 $ 62,188 $ 20,168 $ 261,141 $ 81,882 $ 1,770 $ 584 $ 1,772 $ 548 $ 1,877 $ 549 $ 1,694 $ 549 $ 7,112 $ 2,230 $ 4,288 $ 1,415 $ 4,293 $ 1,327 $ 4,548 $ 1,330 $ 4,104 $ 1,331 $ 17,232 $ 5,403 $ 13,912 $ 4,591 $ 13,927 $ 4,305 $ 14,755 $ 4,316 $ 13,314 $ 4,318 $ 55,908 $ 17,530 $ 467 $ 154 $ 467 $ 144 $ 495 $ 145 $ 447 $ 145 $ 1,875 $ 588 $ 8,973 $ 2,961 $ 8,982 $ 2,777 $ 9,516 $ 2,783 $ 8,587 $ 2,785 $ 36,057 $ 11,306 $ 479,368 $ 158,204 $ 479,870 $ 148,348 $ 508,403 $ 148,698 $ 458,751 $ 148,778 $ 1,926,392 $ 604,028 $ 10,020 $ 3,307 $ 10,031 $ 3,101 $ 10,627 $ 3,108 $ 9,589 $ 3,110 $ 40,268 $ 12,626 $ 268,147 $ 88,496 $ 268,428 $ 82,982 $ 284,389 $ 83,178 $ 256,614 $ 83,223 $ 1,077,578 $ 337,879 $ 7,088 $ 2,339 $ 7,096 $ 2,194 $ 7,518 $ 2,199 $ 6,783 $ 2,200 $ 28,485 $ 8,932 $ 45,893 $ 15,146 $ 45,941 $ 14,202 $ 48,673 $ 14,236 $ 43,919 $ 14,244 $ 184,426 $ 57,828 $ 15,480 $ 5,109 $ 15,496 $ 4,790 $ 16,417 $ 4,802 $ 14,814 $ 4,804 $ 62,207 $ 19,505 $ 66,374 $ 21,905 $ 66,444 $ 20,541 $ 70,394 $ 20,589 $ 63,519 $ 20,600 $ 266,732 $ 83,635 $ 625 $ 206 $ 626 $ 193 $ 663 $ 194 $ 598 $ 194 $ 2,512 $ 788 $ 243,580 $ 80,388 $ 243,835 $ 75,380 $ 258,334 $ 75,557 $ 233,104 $ 75,598 $ 978,854 $ 306,924 $ 4,279 $ 1,412 $ 4,284 $ 1,324 $ 4,539 $ 1,327 $ 4,095 $ 1,328 $ 17,197 $ 5,392 $ 35,476 $ 11,708 $ 35,514 $ 10,979 $ 37,625 $ 11,005 $ 33,951 $ 11,011 $ 142,566 $ 44,702 $ 3,681 $ 1,215 $ 3,684 $ 1,139 $ 3,904 $ 1,142 $ 3,522 $ 1,142 $ 14,791 $ 4,638 $ 5,609 $ 1,851 $ 5,615 $ 1,736 $ 5,949 $ 1,740 $ 5,368 $ 1,741 $ 22,540 $ 7,068 $ 5,045 $ 1,665 $ 5,051 $ 1,561 $ 5,351 $ 1,565 $ 4,828 $ 1,566 $ 20,276 $ 6,358 $ 2,554 $ 843 $ 2,556 $ 790 $ 2,708 $ 792 $ 2,444 $ 793 $ 10,262 $ 3,218 $ 50,234 $ 16,579 $ 50,287 $ 15,546 $ 53,277 $ 15,582 $ 48,074 $ 15,591 $ 201,871 $ 63,298 $ 26,733 $ 8,823 $ 26,761 $ 8,273 $ 28,352 $ 8,292 $ 25,583 $ 8,297 $ 107,429 $ 33,685 $ 68,989 $ 22,768 $ 69,062 $ 21,350 $ 73,168 $ 21,400 $ 66,022 $ 21,412 $ 277,241 $ 86,930 $ 38,206 $ 12,609 $ 38,246 $ 11,823 $ 40,520 $ 11,851 $ 36,563 $ 11,858 $ 153,535 $ 48,142 $ 13,102 $ 4,324 $ 13,116 $ 4,055 $ 13,896 $ 4,064 $ 12,539 $ 4,066 $ 52,653 $ 16,510 $ 5,310 $ 1,752 $ 5,315 $ 1,643 $ 5,631 $ 1,647 $ 5,081 $ 1,648 $ 21,337 $ 6,690 $ 25,923 $ 8,555 $ 25,950 $ 8,022 $ 27,493 $ 8,041 $ 24,808 $ 8,045 $ 104,173 $ 32,664 $ 291 $ 96 $ 291 $ 90 $ 308 $ 90 $ 278 $ 90 $ 1,168 $ 366 $ 18,368 $ 6,062 $ 18,387 $ 5,684 $ 19,480 $ 5,698 $ 17,578 $ 5,701 $ 73,813 $ 23,144 $ 30,308 $ 10,002 $ 30,339 $ 9,379 $ 32,144 $ 9,401 $ 29,004 $ 9,406 $ 121,795 $ 38,189 $ 1,180 $ 389 $ 1,181 $ 365 $ 1,251 $ 366 $ 1,129 $ 366 $ 4,742 $ 1,487 $ 20,472 $ 6,756 $ 20,494 $ 6,335 $ 21,712 $ 6,350 $ 19,592 $ 6,354 $ 82,270 $ 25,796 $ 599 $ 198 $ 599 $ 185 $ 635 $ 186 $ 573 $ 186 $ 2,406 $ 754 $ 68,655 $ 22,658 $ 68,727 $ 21,246 $ 72,813 $ 21,296 $ 65,702 $ 21,308 $ 275,896 $ 86,508 $ 1,955 $ 645 $ 1,957 $ 605 $ 2,073 $ 606 $ 1,871 $ 607 $ 7,855 $ 2,463 $ 11,693 $ 3,859 $ 11,706 $ 3,619 $ 12,402 $ 3,627 $ 11,190 $ 3,629 $ 46,991 $ 14,734 $ 12,521 $ 4,132 $ 12,534 $ 3,875 $ 13,280 $ 3,884 $ 11,983 $ 3,886 $ 50,317 $ 15,777 $ 1,946 $ 642 $ 1,948 $ 602 $ 2,064 $ 604 $ 1,862 $ 604 $ 7,820 $ 2,452 $ 1,057 $ 349 $ 1,058 $ 327 $ 1,121 $ 328 $ 1,011 $ 328 $ 4,246 $ 1,331 $ 6,243 $ 2,060 $ 6,249 $ 1,932 $ 6,621 $ 1,937 $ 5,974 $ 1,938 $ 25,088 $ 7,866 $ 2,448 $ 808 $ 2,450 $ 758 $ 2,596 $ 759 $ 2,343 $ 760 $ 9,837 $ 3,084 $ 7,749 $ 2,557 $ 7,757 $ 2,398 $ 8,218 $ 2,404 $ 7,415 $ 2,405 $ 31,139 $ 9,764 $ 417,968 $ 137,941 $ 418,406 $ 129,347 $ 443,285 $ 129,652 $ 399,992 $ 129,722 $ 1,679,652 $ 526,662 $ 9,968 $ 3,290 $ 9,978 $ 3,085 $ 10,571 $ 3,092 $ 9,539 $ 3,094 $ 40,056 $ 12,560 $ 17,267 $ 5,699 $ 17,285 $ 5,344 $ 18,313 $ 5,356 $ 16,525 $ 5,359 $ 69,390 $ 21,757 $ 6,701 $ 2,211 $ 6,708 $ 2,074 $ 7,107 $ 2,079 $ 6,413 $ 2,080 $ 26,928 $ 8,443 $ 1,638 $ 541 $ 1,639 $ 507 $ 1,737 $ 508 $ 1,567 $ 508 $ 6,582 $ 2,064 $ 3,575 $ 1,180 $ 3,579 $ 1,106 $ 3,791 $ 1,109 $ 3,421 $ 1,110 $ 14,366 $ 4,505 $ 46,818 $ 15,451 $ 46,867 $ 14,488 $ 49,653 $ 14,523 $ 44,804 $ 14,530 $ 188,142 $ 58,993 $ 24,162 $ 7,974 $ 24,187 $ 7,477 $ 25,625 $ 7,495 $ 23,123 $ 7,499 $ 97,096 $ 30,445 $ 3,962 $ 1,308 $ 3,967 $ 1,226 $ 4,202 $ 1,229 $ 3,792 $ 1,230 $ 15,923 $ 4,993 $ 819 $ 270 $ 820 $ 253 $ 868 $ 254 $ 784 $ 254 $ 3,291 $ 1,032 $ 14,282 $ 4,714 $ 14,297 $ 4,420 $ 15,147 $ 4,430 $ 13,668 $ 4,433 $ 57,394 $ 17,996 $ 2,985 $ 985 $ 2,988 $ 924 $ 3,166 $ 926 $ 2,857 $ 926 $ 11,996 $ 3,761 744 $ 2,257 $ 698 $ 2,391 $ 699 $ 2,157 $ 700 $ 9,058 $ 2,840 $ 10,023,732 1 $ 3,308,105 1 $ 10,034,229 $ 3,102,004 $ 10,630,882 1 $ 3,109,316 1 $ 9,592,630 $ 3,111,003 1 $ 40,281,473 1 $ 12,630,429 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 162 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). Appendix Q Highway Distribution Account Allocations CITIES $ 17,850 $ QUARTER Ended Sep'17 Regular HB312 Paid Oct' 17 QUARTER Ended Dec'17 Regular HB312 Paid Jan'18 QUARTER Ended Mar'18 Regular HB312 Paid Apr'18 QUARTER Ended Jun'l8 Regular HB312 Paid Jul'18 PARIS $ 4,450 $ 1,486 $ 4,494 $ 1,389 $ 4,758 $ 1,362 $ 4,149 $ 1,350 PARKER $ 2,666 $ 890 $ 2,693 $ 832 $ 2,851 $ 816 $ 2,486 $ 809 PARMA $ 18,390 $ 6,141 $ 18,573 $ 5,741 $ 19,663 $ 5,630 $ 17,148 $ 5,578 PAUL $ 10,612 $ 3,544 $ 10,718 $ 3,313 $ 11,347 $ 3,249 $ 9,895 $ 3,219 PAYETTE $ 65,457 $ 21,858 $ 66,107 $ 20,435 $ 69,986 $ 20,040 $ 61,035 $ 19,855 PECK $ 1,748 $ 584 $ 1,765 $ 546 $ 1,869 $ 535 $ 1,630 $ 530 PIERCE $ 4,282 $ 1,430 $ 4,324 $ 1,337 $ 4,578 $ 1,311 $ 3,993 $ 1,299 PINEHURST $ 13,923 $ 4,649 $ 14,061 $ 4,347 $ 14,886 $ 4,263 $ 12,982 $ 4,223 PLACERVILLE $ 477 $ 159 $ 481 $ 149 $ 510 $ 146 $ 445 $ 145 PLUMMER $ 8,979 $ 2,998 $ 9,068 $ 2,803 $ 9,600 $ 2,749 $ 8,372 $ 2,724 POCATELLO $ 483,341 $ 161,401 $ 488,140 $ 150,897 $ 516,787 $ 147,980 $ 450,688 $ 146,615 PONDERAY $ 10,197 $ 3,405 $ 10,299 $ 3,184 $ 10,903 $ 3,122 $ 9,508 $ 3,093 POST FALLS $ 281,329 $ 93,944 $ 284,123 $ 87,830 $ 300,797 $ 86,132 $ 262,324 $ 85,337 POTLATCH $ 7,178 $ 2,397 $ 7,249 $ 2,241 $ 7,674 $ 2,198 $ 6,693 $ 2,177 PRESTON $ 47,269 $ 15,785 $ 47,739 $ 14,757 $ 50,540 $ 14,472 $ 44,076 $ 14,338 PRIEST RIVER $ 15,653 $ 5,227 $ 15,809 $ 4,887 $ 16,737 $ 4,792 $ 14,596 $ 4,748 RATHDRUM $ 69,933 $ 23,353 $ 70,627 $ 21,833 $ 74,772 $ 21,411 $ 65,208 $ 21,213 REUBENS $ 565 $ 189 $ 571 $ 176 $ 604 $ 173 $ 527 $ 171 REXBURG $ 249,166 $ 83,204 $ 251,640 $ 77,789 $ 266,408 $ 76,285 $ 232,334 $ 75,581 RICHFIELD $ 4,229 $ 1,412 $ 4,271 $ 1,320 $ 4,522 $ 1,295 $ 3,943 $ 1,283 RIGBY $ 35,863 $ 11,976 $ 36,219 $ 11,196 $ 38,344 $ 10,980 $ 33,440 $ 10,878 RIGGINS $ 3,584 $ 1,197 $ 3,620 $ 1,119 $ 3,833 $ 1,097 $ 3,342 $ 1,087 RIRIE $ 5,677 $ 1,896 $ 5,733 $ 1,772 $ 6,070 $ 1,738 $ 5,293 $ 1,722 ROBERTS $ 5,112 $ 1,707 $ 5,163 $ 1,596 $ 5,466 $ 1,565 $ 4,767 $ 1,551 ROCKLAND $ 2,543 $ 849 $ 2,568 $ 794 $ 2,719 $ 778 $ 2,371 $ 771 RUPERT $ 51,322 $ 17,138 $ 51,831 $ 16,022 $ 54,873 $ 15,713 $ 47,855 $ 15,568 SALMON $ 26,972 $ 9,007 $ 27,240 $ 8,421 $ 28,838 $ 8,258 $ 25,150 $ 8,182 SANDPOINT $ 70,489 $ 23,538 $ 71,189 $ 22,006 $ 75,367 $ 21,581 $ 65,727 $ 21,382 SHELLEY $ 38,335 $ 12,801 $ 38,715 $ 11,968 $ 40,987 $ 11,737 $ 35,745 $ 11,628 SHOSHONE $ 13,270 $ 4,431 $ 13,401 $ 4,143 $ 14,188 $ 4,063 $ 12,373 $ 4,025 SMELTERVILLE $ 5,280 $ 1,763 $ 5,332 $ 1,648 $ 5,645 $ 1,616 $ 4,923 $ 1,602 SODA SPRINGS $ 26,327 $ 8,791 $ 26,589 $ 8,219 $ 28,149 $ 8,060 $ 24,549 $ 7,986 SPENCER $ 283 $ 94 $ 285 $ 88 $ 302 $ 87 $ 263 $ 86 SPIRIT LAKE $ 19,132 $ 6,389 $ 19,322 $ 5,973 $ 20,456 $ 5,857 $ 17,840 $ 5,803 ST ANTHONY $ 30,936 $ 10,330 $ 31,243 $ 9,658 $ 33,077 $ 9,471 $ 28,846 $ 9,384 ST CHARLES $ 1,245 $ 416 $ 1,257 $ 389 $ 1,331 $ 381 $ 1,161 $ 378 ST MARIES $ 21,436 $ 7,158 $ 21,649 $ 6,692 $ 22,920 $ 6,563 $ 19,988 $ 6,502 STANLEY $ 609 $ 203 $ 615 $ 190 $ 651 $ 187 $ 568 $ 185 STAR (Paid to Ada County HD) $ 73,941 $ 24,691 $ 74,675 $ 23,084 $ 79,058 $ 22,638 $ 68,946 $ 22,429 STITES $ 2,013 $ 672 $ 2,033 $ 628 $ 2,152 $ 616 $ 1,877 $ 611 SUGAR CITY $ 12,016 $ 4,012 $ 12,135 $ 3,751 $ 12,847 $ 3,679 $ 11,204 $ 3,645 SUN VALLEY $ 12,678 $ 4,234 $ 12,804 $ 3,958 $ 13,555 $ 3,882 $ 11,822 $ 3,846 SWAN VALLEY $ 1,951 $ 652 $ 1,971 $ 609 $ 2,086 $ 597 $ 1,819 $ 592 TENSED $ 1,068 $ 357 $ 1,079 $ 334 $ 1,142 $ 327 $ 996 $ 324 TETON $ 6,304 $ 2,105 $ 6,366 $ 1,968 $ 6,740 $ 1,930 $ 5,878 $ 1,912 TETONIA $ 2,472 $ 825 $ 2,497 $ 772 $ 2,643 $ 757 $ 2,305 $ 750 TROY $ 7,831 $ 2,615 $ 7,909 $ 2,445 $ 8,373 $ 2,398 $ 7,302 $ 2,375 TWIN FALLS $ 426,077 $ 142,279 $ 430,308 $ 133,020 $ 455,561 $ 130,448 $ 397,293 $ 129,245 UCON $ 10,030 $ 3,349 $ 10,129 $ 3,131 $ 10,724 $ 3,071 $ 9,352 $ 3,042 VICTOR $ 18,143 $ 6,059 $ 18,323 $ 5,664 $ 19,399 $ 5,555 $ 16,917 $ 5,503 WALLACE $ 6,701 $ 2,238 $ 6,768 $ 2,092 $ 7,165 $ 2,052 $ 6,248 $ 2,033 WARDNER $ 1,545 $ 516 $ 1,560 $ 482 $ 1,652 $ 473 $ 1,441 $ 469 WEIPPE $ 3,805 $ 1,271 $ 3,843 $ 1,188 $ 4,069 $ 1,165 $ 3,548 $ 1,154 WEISER $ 47,649 $ 15,911 $ 48,122 $ 14,876 $ 50,946 $ 14,588 $ 44,430 $ 14,454 WENDELL $ 23,935 $ 7,993 $ 24,173 $ 7,472 $ 25,591 $ 7,328 $ 22,318 $ 7,260 WESTON $ 4,070 $ 1,359 $ 4,110 $ 1,271 $ 4,352 $ 1,246 $ 3,795 $ 1,235 WHITE BIRD $ 803 $ 268 $ 811 $ 251 $ 859 $ 246 $ 749 $ 244 WILDER $ 14,771 $ 4,932 $ 14,917 $ 4,611 $ 15,793 $ 4,522 $ 13,773 $ 4,480 WINCHESTER $ 3,064 $ 1,023 $ 3,094 $ 956 $ 3,276 $ 938 $ 2,857 $ 929 WORLEY $ 2,295 $ 767 $ 2,318 $ 717 $ 2,454 $ 703 $ 2,140 $ 696 TOTAL CITY $ 10,382,661 $ 3,467,066 $ 10,485,764 $ 3,241,432 $ 11,101,123 $ 3,178,769 $ 901257 $ 3,149,434 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 163 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). TOTAL 2018 RegWar HB312 FISCAL YEAR $ 17,850 $ 5,587 $ 10,696 $ 3,348 $ 73,774 $ 23,091 $ 42,572 $ 13,325 $ 262,584 $ 82,189 $ 7,013 $ 2,195 $ 17,177 $ 5,377 $ 55,853 $ 17,482 $ 1,913 $ 599 $ 36,019 $ 11,274 $ 1,938,957 $ 606,893 $ 40,907 $ 12,804 $ 1,128,573 $ 353,243 $ 28,794 $ 9,013 $ 189,624 $ 59,352 $ 62,795 $ 19,655 $ 280,541 $ 87,809 $ 2,267 $ 709 $ 999,548 $ 312,858 $ 16,965 $ 5,310 $ 143,865 $ 45,030 $ 14,379 $ 4,501 $ 22,773 $ 7,128 $ 20,507 $ 6,419 $ 10,200 $ 3,193 $ 205,881 $ 64,441 $ 108,200 $ 33,867 $ 282,772 $ 88,508 $ 153,782 $ 48,134 $ 53,232 $ 16,662 $ 21,180 $ 6,629 $ 105,614 $ 33,057 $ 1,133 $ 355 $ 76,749 $ 24,023 $ 124,102 $ 38,844 $ 4,994 $ 1,563 $ 85,993 $ 26,916 $ 2,444 $ 765 $ 296,620 $ 92,842 $ 8,075 $ 2,528 $ 48,203 $ 15,088 $ 50,859 $ 15,919 $ 7,827 $ 2,450 $ 4,285 $ 1,341 $ 25,288 $ 7,915 $ 9,917 $ 3,104 $ 31,415 $ 9,833 $ 1,709,240 $ 534,992 $ 40,234 $ 12,593 $ 72,783 $ 22,781 $ 26,882 $ 8,414 $ 6,198 $ 1,940 $ 15,265 $ 4,778 $ 191,147 $ 59,829 $ 96,016 $ 30,053 $ 16,327 $ 5,110 $ 3,223 $ 1,009 $ 59,253 $ 18,546 $ 12,290 $ 3,847 $ 9,209 $ 2,882 $ 41.650.804 1 $ CITIES PARIS PARKER PARMA PAUL PAYETTE PECK PIERCE PINEHURST PLACERVILLE PLUMMER POCATELLO PONDERAY POST FALLS POTLATCH PRESTON PRIEST RIVER RATHDRUM REUBENS REXBURG RICHFIELD RIGBY RIGGINS RIRIE ROBERTS ROCKLAND RUPERT SALMON SANDPOINT SHELLEY SHOSHONE SMELTERVILLE SODA SPRINGS SPENCER SPIRIT LAKE STANTHONY ST CHARLES ST MARIES STANLEY STAR (Paid to Ada County HD) STITES SUGAR CITY SUN VALLEY SWAN VALLEY TENSED TETON TETONIA TROY TWIN FALLS UCON VICTOR WALLACE WARDNER WEIPPE WEISER WENDELL WESTON WHITE BIRD WILDER WINCHESTER WORLEY TOTAL CITY Appendix Q Highway Distribution Account Allocations QUARTER Ended Sep '18 Regular HB312 Paid Oct' 18 QUARTER Ended Dec'l8 Regular HB312 Paid Jan'l9 QUARTER Ended Mar'l9 Regular HB312 Paid Apr'l9 QUARTER Ended Jun'19 Regular HB312 Paid Jul'19 $ 4,620 $ 1,528 $ 4,931 $ 1,508 $ 4,857 $ 1,362 $ 4,376 $ 1,424 $ 2,654 $ 878 $ 2,833 $ 866 $ 2,910 $ 816 $ 2,622 $ 853 $ 18,801 $ 6,219 $ 20,069 $ 6,137 $ 20,074 $ 5,628 $ 18,087 $ 5,886 $ 11,724 $ 3,878 $ 12,514 $ 3,827 $ 11,584 $ 3,248 $ 10,437 $ 3,396 $ 66,429 $ 21,974 $ 70,909 $ 21,683 $ 71,449 $ 20,033 $ 64,376 $ 20,950 $ 1,760 $ 582 $ 1,879 $ 575 $ 1,908 $ 535 $ 1,719 $ 559 $ 4,316 $ 1,428 $ 4,607 $ 1,409 $ 4,674 $ 1,310 $ 4,211 $ 1,370 $ 14,163 $ 4,685 $ 15,118 $ 4,623 $ 15,198 $ 4,261 $ 13,693 $ 4,456 $ 474 $ 157 $ 506 $ 155 $ 520 $ 146 $ 469 $ 153 $ 9,150 $ 3,027 $ 9,767 $ 2,987 $ 9,801 $ 2,748 $ 8,831 $ 2,874 $ 493,193 $ 163,143 $ 526,454 $ 160,981 $ 527,590 $ 147,926 $ 475,363 $ 154,696 $ 9,892 $ 3,272 $ 10,559 $ 3,229 $ 11,131 $ 3,121 $ 10,029 $ 3,264 $ 297,472 $ 98,401 $ 317,534 $ 97,097 $ 307,085 $ 86,100 $ 276,686 $ 90,041 $ 7,301 $ 2,415 $ 7,793 $ 2,383 $ 7,835 $ 2,197 $ 7,059 $ 2,297 $ 48,173 $ 15,935 $ 51,422 $ 15,724 $ 51,597 $ 14,467 $ 46,489 $ 15,129 $ 16,183 $ 5,353 $ 17,274 $ 5,282 $ 17,087 $ 4,791 $ 15,395 $ 5,010 $ 73,997 $ 24,478 $ 78,988 $ 24,153 $ 76,335 $ 21,403 $ 68,779 $ 22,382 $ 581 $ 192 $ 620 $ 190 $ 617 $ 173 $ 556 $ 181 $ 253,213 $ 83,761 $ 270,290 $ 82,650 $ 271,977 $ 76,257 $ 245,054 $ 79,747 $ 4,343 $ 1,437 $ 4,636 $ 1,418 $ 4,616 $ 1,294 $ 4,159 $ 1,354 $ 36,297 $ 12,007 $ 38,745 $ 11,848 $ 39,146 $ 10,976 $ 35,271 $ 11,478 $ 3,690 $ 1,221 $ 3,939 $ 1,205 $ 3,913 $ 1,097 $ 3,525 $ 1,147 $ 5,799 $ 1,918 $ 6,190 $ 1,893 $ 6,197 $ 1,737 $ 5,583 $ 1,817 $ 5,290 $ 1,750 $ 5,647 $ 1,727 $ 5,580 $ 1,564 $ 5,028 $ 1,636 $ 2,529 $ 837 $ 2,699 $ 825 277547.00% $ 778 $ 2,501 $ 814 $ 51,953 $ 17,185 $ 55,456 $ 16,958 5602019.00% $ 15,707 $ 50,475 $ 16,426 $ 27,772 $ 9,187 $ 29,645 $ 9,065 2944120.00% $ 8,255 $ 26,527 $ 8,633 $ 74,971 $ 24,800 $ 80,027 $ 24,471 $ 76,942 $ 21,573 $ 69,326 $ 22,560 $ 39,434 $ 13,044 $ 42,093 $ 12,871 $ 41,844 $ 11,732 $ 37,702 $ 12,269 $ 13,422 $ 4,440 $ 14,327 $ 4,381 $ 14,484 $ 4,061 $ 13,051 $ 4,247 $ 5,397 $ 1,785 $ 5,761 $ 1,762 $ 5,763 $ 1,616 $ 5,192 $ 1,690 $ 27,147 $ 8,980 $ 28,978 $ 8,861 $ 28,738 $ 8,057 $ 25,893 $ 8,426 $ 295 $ 98 $ 315 $ 96 $ 308 $ 86 $ 278 $ 90 $ 20,713 $ 6,852 $ 22,110 $ 6,761 $ 20,883 $ 5,855 $ 18,816 $ 6,123 $ 31,713 $ 10,490 $ 33,852 $ 10,351 $ 33,768 $ 9,468 $ 30,425 $ 9,901 $ 1,296 $ 429 $ 1,383 $ 423 $ 1,359 $ 381 $ 1,224 $ 398 $ 21,830 $ 7,221 $ 23,302 $ 7,125 $ 23,399 $ 6,561 $ 21,082 $ 6,861 $ 608 $ 201 $ 649 $ 198 $ 665 $ 186 $ 599 $ 195 $ 81,101 $ 26,827 $ 86,571 $ 26,472 $ 80,710 $ 22,630 $ 72,721 $ 23,665 $ 2,037 $ 674 $ 2,175 $ 665 $ 2,197 $ 616 $ 1,980 $ 644 $ 12,162 $ 4,023 $ 12,982 $ 3,970 $ 13,116 $ 3,677 $ 11,818 $ 3,846 $ 12,850 $ 4,251 $ 13,716 $ 4,194 $ 13,839 $ 3,880 1 $ 12,469 $ 4,058 $ 2,011 $ 665 $ 2,146 $ 656 $ 2,130 $ 597 $ 1,919 $ 624 $ 1,063 $ 352 $ 1,135 $ 347 $ 1,166 $ 327 $ 1,051 $ 342 $ 6,532 $ 2,161 $ 6,973 $ 2,132 $ 6,881 $ 1,929 $ 6,200 $ 2,018 $ 2,511 $ 831 $ 2,680 $ 820 $ 2,698 $ 757 $ 2,431 $ 791 $ 8,006 $ 2,648 $ 8,546 $ 2,613 $ 8,548 $ 2,397 $ 7,702 $ 2,506 $ 439,659 $ 145,435 $ 469,310 $ 143,507 $ 465,084 $ 130,400 $ 419,045 $ 136,368 $ 10,223 $ 3,382 $ 10,912 $ 3,337 $ 10,948 $ 3,070 $ 9,864 $ 3,210 $ 19,167 $ 6,340 $ 20,460 $ 6,256 $ 19,804 $ 5,553 $ 17,844 $ 5,807 $ 6,800 $ 2,249 $ 7,259 $ 2,220 $ 7,315 $ 2,051 $ 6,590 $ 2,145 $ 1,546 $ 511 $ 1,650 $ 505 $ 1,686 $ 473 $ 1,520 $ 495 $ 3,905 $ 1,292 $ 4,168 $ 1,275 $ 4,154 $ 1,165 $ 3,742 $ 1,218 $ 47,941 $ 15,858 $ 51,174 $ 15,648 $ 52,011 $ 14,583 $ 46,863 $ 15,250 $ 24,145 $ 7,987 $ 25,773 $ 7,881 $ 26,126 $ 7,325 $ 23,540 $ 7,660 $ 4,119 $ 1,363 $ 4,397 $ 1,345 $ 4,443 $ 1,246 $ 4,003 $ 1,303 $ 804 $ 266 $ 858 $ 263 $ 877 $ 246 $ 790 $ 257 $ 15,370 $ 5,084 $ 16,406 $ 5,017 $ 16,123 $ 4,521 $ 14,527 $ 4,727 $ 3,342 $ 1,106 $ 3,567 $ 1,091 $ 3,344 $ 938 $ 3,013 $ 981 Is 2,332 $ 771 $ 2,490 $ 761 $ 2,506 $ 702 $ 2,258 $ 735 TOTAL 2019 Regular HB312 FISCAL YEAR $ 18,785 $ 5,822 $ 11,020 $ 3,414 $ 77,031 $ 23,870 $ 46,259 $ 14,349 $ 273,163 $ 84,639 $ 7,267 $ 2,251 $ 17,808 $ 5,517 $ 58,172 $ 18,025 $ 1,968 $ 610 $ 37,549 $ 11,635 $ 2,022,601 $ 626,746 $ 41,611 $ 12,885 $ 1,198,777 $ 371,639 $ 29,988 $ 9,292 $ 197,680 $ 61,255 $ 65,938 $ 20,436 $ 298,099 $ 92,416 $ 2,373 $ 735 $ 1,040,534 $ 322,415 $ 17,754 $ 5,502 $ 149,459 $ 46,308 $ 15,068 $ 4,670 $ 23,770 $ 7,366 $ 21,544 $ 6,677 $ 10,504 $ 3,254 $ 213,904 $ 66,276 $ 113,386 $ 35,139 $ 301,267 $ 93,404 $ 161,073 $ 49,917 $ 55,283 $ 17,129 $ 22,114 $ 6,853 $ 110,755 $ 34,325 $ 1,196 $ 371 $ 82,523 $ 25,591 $ 129,759 $ 40,211 $ 5,262 $ 1,631 $ 89,614 $ 27,768 $ 2,520 $ 781 $ 321,103 $ 99,594 $ 8,389 $ 2,599 $ 50,077 $ 15,516 $ 52,874 $ 16,383 $ 8,205 $ 2,543 $ 4,415 $ 1,368 $ 26,585 $ 8,240 $ 10,321 $ 3,198 $ 32,803 $ 10,165 $ 1,793,097 $ 555,710 $ 41,946 $ 12,998 $ 77,275 $ 23,956 $ 27,964 $ 8,665 $ 6,402 $ 1,983 $ 15,969 $ 4,949 $ 197,988 $ 61,340 $ 99,583 $ 30,853 $ 16,962 $ 5,256 $ 3,330 $ 1,032 $ 62,425 $ 19,349 $ 13,266 $ 4,114 $ 9,585 $ 2,970 $ 10,724,928 1 $ 3,547,701 1 $ 11,448,230 1 $ 3,500,679 1 $ 11,333,184 1 $ 3,177,599 1 $ 10,211,297 1 $ 3,323,026 1 $ 43,717,640 1 $ 13,549,004 $ 11,205,009 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 164 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). Appendix Q Highway Distribution Account Allocations CITIES TER ep'19 HB312 '18 QUARTER Ended Dec'19 Regular HB312 Paid Jan'19 QUARTER Ended Mar'20 Regular HB312 Paid Apr'19 QUARTER Ended Jun'20 Regular HB312 Paid Jul'19 PROJECTED 2020 TOTAL Regular HB312 FISCAL YEAR PROJECTED 2021 TOTAL Regular HB312 FISCAL YEAR PARIS $ 1,554 $ 4,864 $ 1,489 $ 4,776 $ 1,339 $ 3,807 $ 1,239 $ 18,145 $ 5,621 $ 15,353 $ 4,755 PARKER $ 892 $ 2,790 $ 854 $ 2,740 $ 768 $ 2,281 $ 742 $ 10,506 $ 3,256 $ 8,807 $ 2,728 PARMA $ 6,421 $ 20,096 $ 6,153 $ 19,732 $ 5,531 $ 15,736 $ 5,121 $ 74,974 $ 23,226 $ 63,434 $ 19,646 PAUL $ 4,346 $ 13,602 $ 4,164 $ 13,355 $ 3,744 $ 9,080 $ 2,955 $ 49,175 $ 15,209 $ 42,934 $ 13,297 PAYETTE $ 22,670 $ 70,949 $ 21,721 $ 69,663 $ 19,528 $ 56,007 $ 18,226 $ 265,148 $ 82,146 $ 223,952 $ 69,361 PECK $ 596 $ 1,866 $ 571 $ 1,833 $ 514 $ 1,496 $ 487 $ 6,997 $ 2,168 $ 5,891 $ 1,825 PIERCE $ 1,747 $ 5,467 $ 1,674 $ 5,368 $ 1,505 $ 3,664 $ 1,192 $ 19,779 $ 6,118 $ 17,257 $ 5,345 PINEHURST $ 4,867 $ 15,232 $ 4,663 $ 14,956 $ 4,193 $ 11,913 $ 3,877 $ 56,814 $ 17,600 $ 48,081 $ 14,891 PLACERVILLE $ 166 $ 518 $ 159 $ 509 $ 143 $ 408 $ 133 $ 1,936 $ 600 $ 1,636 $ 507 PLUMMER $ 3,084 $ 9,652 $ 2,955 $ 9,477 $ 2,657 $ 7,683 $ 2,500 $ 36,135 $ 11,196 $ 30,467 $ 9,436 POCATELLO $ 169,465 $ 530,359 $ 162,372 $ 520,745 $ 145,978 $ 413,566 $ 134,585 $ 1,976,937 $ 612,400 $ 1,674,092 $ 518,488 PONDERAY $ 3,415 $ 10,689 $ 3,272 $ 10,495 $ 2,942 $ 8,725 $ 2,839 $ 40,234 $ 12,469 $ 33,740 $ 10,450 POST FALLS $ 104,484 $ 326,994 $ 100,111 $ 321,067 $ 90,003 $ 240,717 $ 78,336 $ 1,204,619 $ 372,934 $ 1,032,167 $ 319,676 POTLATCH $ 2,461 $ 7,701 $ 2,358 $ 7,561 $ 2,120 $ 6,142 $ 1,999 $ 28,842 $ 8,937 $ 24,308 $ 7,529 PRESTON $ 16,568 $ 51,852 $ 15,875 $ 50,912 $ 14,272 $ 40,446 $ 13,162 $ 193,293 $ 59,877 $ 163,672 $ 50,691 PRIEST RIVER $ 5,581 $ 17,466 $ 5,347 $ 17,150 $ 4,807 $ 13,394 $ 4,359 $ 64,880 $ 20,094 $ 55,133 $ 17,075 RATHDRUM $ 26,215 $ 82,043 $ 25,118 $ 80,556 $ 22,582 $ 59,837 $ 19,473 $ 301,681 $ 93,388 $ 258,972 $ 80,207 REUBENS $ 196 $ 613 $ 188 $ 602 $ 169 $ 483 $ 157 $ 2,290 $ 709 $ 1,934 $ 599 REXBURG $ 86,401 $ 270,401 $ 82,785 $ 265,500 $ 74,426 $ 213,197 $ 69,380 $ 1,010,275 $ 312,992 $ 853,529 $ 264,349 RICHFIELD $ 1,488 $ 4,656 $ 1,426 $ 4,572 $ 1,282 $ 3,618 $ 1,178 $ 17,344 $ 5,373 $ 14,698 $ 4,552 RIGBY $ 12,629 $ 39,523 $ 12,100 $ 38,806 $ 10,878 $ 30,685 $ 9,986 $ 147,189 $ 45,593 $ 124,755 $ 38,638 RIGGINS $ 1,262 $ 3,949 $ 1,209 $ 3,878 $ 1,087 $ 3,067 $ 998 $ 14,709 $ 4,556 $ 12,467 $ 3,861 RIRIE $ 2,030 $ 6,353 $ 1,945 $ 6,238 $ 1,749 $ 4,857 $ 1,581 $ 23,585 $ 7,304 $ 20,054 $ 6,211 ROBERTS $ 1,885 $ 5,901 $ 1,807 $ 5,794 $ 1,624 $ 4,374 $ 1,423 $ 21,768 $ 6,739 $ 18,625 $ 5,769 ROCKLAND $ 867 $ 2,715 $ 831 $ 2,665 $ 747 $ 2,176 $ 708 $ 10,178 $ 3,154 $ 8,569 $ 2,654 RUPERT $ 17,375 $ 54,378 $ 16,648 5339245.00% $ 14,967 $ 43,913 $ 14,290 $ 204,207 $ 63,281 $ 171,646 $ 53,161 SALMON $ 9,460 $ 29,607 $ 9,064 2907015.00% $ 8,149 $ 23,078 $ 7,510 $ 110,352 $ 34,184 $ 93,455 $ 28,944 SANDPOINT $ 26,212 $ 82,034 $ 25,115 8054679.00% $ 22,579 $ 60,313 $ 19,628 $ 302,129 $ 93,534 $ 258,942 $ 80,198 SHELLEY $ 13,324 $ 41,700 $ 12,767 $ 40,944 $ 11,478 $ 32,801 $ 10,674 $ 155,723 $ 48,243 $ 131,628 $ 40,767 SHOSHONE $ 4,551 $ 14,243 $ 4,360 $ 13,984 $ 3,920 $ 11,354 $ 3,695 $ 53,338 $ 16,526 $ 44,957 $ 13,924 SMELTERVILLE $ 1,849 $ 5,788 $ 1,772 $ 5,683 $ 1,593 $ 4,517 $ 1,470 $ 21,578 $ 6,684 $ 18,268 $ 5,658 SODA SPRINGS $ 9,132 $ 28,579 $ 8,750 $ 28,061 $ 7,866 $ 22,527 $ 7,331 $ 106,772 $ 33,079 $ 90,212 $ 27,940 SPENCER $ 96 $ 302 $ 92 $ 296 $ 83 $ 242 $ 79 $ 1,131 $ 350 $ 952 $ 295 SPIRIT LAKE $ 7,569 $ 23,687 $ 7,252 $ 23,258 $ 6,520 $ 16,370 $ 5,327 $ 86,195 $ 26,668 $ 74,770 $ 23,157 ST ANTHONY $ 10,755 $ 33,660 $ 10,305 $ 33,050 $ 9,265 $ 26,470 $ 8,614 $ 125,692 $ 38,939 $ 106,249 $ 32,907 ST CHARLES $ 458 $ 1,433 $ 439 $ 1,407 $ 394 $ 1,065 $ 347 $ 5,289 $ 1,637 $ 4,522 $ 1,401 ST MARIES $ 7,373 $ 23,075 $ 7,064 $ 22,656 $ 6,351 $ 18,342 $ 5,969 $ 86,360 $ 26,757 $ 72,836 $ 22,558 STANLEY $ 208 $ 650 $ 199 $ 639 $ 179 $ 521 $ 170 $ 2,438 $ 756 $ 2,053 $ 636 STAR (Paid to Ada County HD) $ 29,938 $ 93,694 $ 28,685 $ 91,995 $ 25,789 $ 63,267 $ 20,589 $ 339,454 $ 105,000 $ 295,747 $ 91,597 STITES $ 678 $ 2,121 $ 649 $ 2,082 $ 584 $ 1,722 $ 561 $ 7,974 $ 2,471 $ 6,694 $ 2,073 SUGAR CITY $ 4,057 $ 12,697 $ 3,887 $ 12,467 $ 3,495 $ 10,281 $ 3,346 $ 47,708 $ 14,785 $ 40,078 $ 12,413 SUN VALLEY $ 4,436 $ 13,884 $ 4,251 $ 13,633 $ 3,822 $ 10,848 $ 3,530 $ 51,776 $ 16,039 $ 43,826 $ 13,574 SWAN VALLEY $ 696 $ 2,177 $ 667 $ 2,138 $ 599 $ 1,669 $ 543 $ 8,088 $ 2,505 $ 6,873 $ 2,129 TENSED $ 358 $ 1,122 $ 343 $ 1,101 $ 309 $ 914 $ 297 $ 4,221 $ 1,308 $ 3,541 $ 1,097 TETON $ 2,208 $ 6,909 $ 2,115 $ 6,784 $ 1,902 $ 5,394 $ 1,755 $ 25,760 $ 7,980 $ 21,809 $ 6,755 TETONIA $ 849 $ 2,658 $ 814 $ 2,610 $ 732 $ 2,115 $ 688 $ 9,951 $ 3,083 $ 8,390 $ 2,599 TROY $ 2,699 $ 8,446 $ 2,586 $ 8,293 $ 2,325 $ 6,701 $ 2,181 $ 31,596 $ 9,789 $ 26,659 $ 8,257 TWIN FALLS $ 149,882 $ 469,071 $ 143,608 $ 460,569 $ 129,109 $ 364,569 $ 118,640 $ 1,747,280 $ 541,240 ho $ 1,480,637 $ 458,573 UCON $ 3,479 $ 10,887 $ 3,333 $ 10,690 $ 2,997 $ 8,582 $ 2,793 $ 40,674 $ 12,601 $ 34,365 $ 10,643 VICTOR $ 6,807 $ 21,303 $ 6,522 $ 20,916 $ 5,863 $ 15,524 $ 5,052 $ 78,319 $ 24,244 $ 67,242 $ 20,826 WALLACE $ 2,337 $ 7,315 $ 2,239 $ 7,182 $ 2,013 $ 5,734 $ 1,866 $ 27,295 $ 8,456 $ 23,088 $ 7,151 WARDNER $ 530 $ 1,659 $ 508 $ 1,629 $ 457 $ 1,322 $ 430 $ 6,212 $ 1,925 $ 5,237 $ 1,622 WEIPPE $ 1,343 $ 4,204 $ 1,287 $ 4,128 $ 1,157 $ 3,256 $ 1,060 $ 15,648 $ 4,847 $ 13,270 $ 4,110 WEISER $ 16,207 $ 50,721 $ 15,528 $ 49,801 $ 13,961 $ 40,770 $ 13,268 $ 190,283 $ 58,964 $ 160,102 $ 49,586 WENDELL $ 8,177 $ 25,591 $ 7,835 $ 25,127 $ 7,044 $ 20,480 $ 6,665 $ 95,917 $ 29,721 $ 80,780 $ 25,019 WESTON $ 1,394 $ 4,364 $ 1,336 $ 4,285 $ 1,201 $ 3,483 $ 1,133 $ 16,347 $ 5,065 $ 13,776 $ 4,267 WHITE BIRD $ 283 $ 886 $ 271 $ 870 $ 244 $ 687 $ 224 $ 3,299 $ 1,022 $ 2,797 $ 866 WILDER $ 5,397 $ 16,891 $ 5,171 $ 16,585 $ 4,649 $ 12,638 $ 4,113 $ 62,430 $ 19,331 $ 53,318 $ 16,513 WINCHESTER $ 1,238 $ 3,874 $ 1,186 $ 3,804 $ 1,066 $ 2,621 $ 853 $ 14,041 $ 4,343 $ 12,229 $ 3,787 WORLEY Is 786 1 $ 2,460 $ 753 $ 21416 $ 677 $ 1,964 $ 639 $ 9,216 $ 2,856 $ 7,766 $ 2,405 TOTALCITY $ 3,706,767 $ 11,600,720 $ 3,551,617 $ 11,390,444 $ 3,193,032 $ 8,883,828 $ 2,891,032 $ 43,080,002 $ 13,342,448 S 36,618,002 $ 11,341,081 FY 21 Projections = 15% below FY 20 Projections FY 20 Projections = 1.47% below FY 19 Actuals 165 2018 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July -June). CITY ABERDEEN ACEQUTA ALBION AMERICAN FALLS AMMON ARCO ARIMO ASHTON ATHOL ATOMIC CITY BANCROFT BASALT BELLEVUE BLACKFOOT BLISS BLOOMINGTON BOISE BONNERS FERRY BOVILL BUHL BURLEY BUTTE CITY CALDWELL CAMBRIDGE CAREY CASCADE CASTLEFORD CHALLIS CHUBBUCK CLARK FORK CLAYTON CLIFTON COEUR D'ALENE COTTONWOOD COUNCIL CRAIGMONT CROUCH CULDESAC DALTON GARDENS DAYTON DEARY DECLO DIETRICH DONNELLY DOVER DOWNEY DRIGGS DRUMMOND DUBOIS EAGLE EAST HOPE Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL $ 14,242 1 $14,242 $14,242 $14,242 $14,745 $71,713 $ 890 $890 $890 $890 $998 $4,558 $ 1,953 $1,953 $1,953 $1,953 $2,186 $9,998 $ 6,791 $6,791 $6,791 $6,791 $7,625 $34,789 $ 29,437 $29,437 $29,437 $29,437 $33,081 $150,829 $ 4,739 $4,739 $4,739 $4,739 $5,321 $24,277 $ 2,604 $2,604 $2,604 $2,604 $2,670 $13,086 $ 2,550 $2,550 $2,550 $2,550 $2,865 $13,065 $ 5,020 $5,020 $5,020 $5,020 $5,429 $25,509 $ 210 $210 $210 $210 $226 $1,066 $ 2,662 $2,662 $2,662 $2,662 $2,989 $13,637 $ 2,835 $2,835 $2,835 $2,835 $2,958 $14,298 $ 13,679 $13,679 $13,679 $13,679 $15,372 $70,088 $ 30,583 $30,583 $30,583 $30,583 $34,351 $156,683 $ 1,791 $1,791 $1,791 $1,791 $2,015 $9,179 $ 1,497 $1,497 $1,497 $1,497 $1,694 $7,682 $ 718,971 1 $718,971 $718,971 $718,971 $807,935 $3,683,819 $ 21,958 $21,958 $21,958 $21,958 $24,673 $112,505 $ 1,873 $1,873 $1,873 $1,873 $1,881 $9,373 $ 9,716 $9,716 $9,716 $9,716 $10,919 $49,783 $ 25,847 $25,847 $25,847 $25,847 $29,034 $132,422 $ 506 $506 $506 $506 $439 $2,463 $ 58,949 $58,949 $58,949 $58,949 $66,224 $302,020 $ 2,521 $2,521 $2,521 $2,521 $2,834 $12,918 $ 1,171 $1,171 $1,171 $1,171 $1,316 $6,000 $ 8,384 $8,384 $8,384 $8,384 $9,420 $42,956 $ 1,072 $1,072 $1,072 $1,072 $1,203 $5,491 $ 5,988 $5,988 $5,988 $5,988 $6,727 $30,679 $ 30,726 $30,726 $30,726 $30,726 $34,524 $157,428 $ 7,598 $7,598 $7,598 $7,598 $8,538 $38,930 $ 594 $594 $594 $594 $668 $3,044 $ 1,967 $1,967 $1,967 $1,967 $2,534 $10,402 $ 225,587 $225,587 $225,587 $225,587 $253,539 $1,155,887 $ 2,845 $2,845 $2,845 $2,845 $3,198 $14,578 $ 3,746 $3,746 $3,746 $3,746 $4,208 $19,192 $ 1,199 $1,199 $1,199 $1,199 $1,349 $6,145 $ 6,867 $6,867 $6,867 $6,867 $7,718 $35,186 $ 1,029 $1,029 $1,029 $1,029 $1,157 $5,273 $ 17,020 $17,020 $17,020 $17,020 $19,034 $87,114 $ 3,298 $3,298 $3,298 $3,298 $3,790 $16,982 $ 2,432 $2,432 $2,432 $2,432 $2,731 $12,459 $ 2,510 $2,510 $2,510 $2,510 $2,898 $12,938 $ 2,445 $2,445 $2,445 $2,445 $2,681 $12,461 $ 5,920 $5,920 $5,920 $5,920 $6,656 $30,336 $ 3,971 $3,971 $3,971 $3,971 $6,428 $22,312 $ 4,543 $4,543 $4,543 $4,543 $4,507 $22,679 $ 17,029 $17,029 $17,029 $17,029 $19,137 $87,253 $ 116 $116 $116 $116 $87 $551 $ 4,333 $4,333 $4,333 $4,333 $4,612 $21,944 $ 80,454 $80,454 $80,454 $80,454 $90,432 $412,248 $ 1,512 $1,512 $1,512 $1,512 $1,818 $7,866 166 CITY ABERDEEN ACEQUTA ALBION AMERICAN FALLS AMMON ARCO ARIMO ASHTON ATHOL ATOMIC CITY BANCROFT BASALT BELLEVUE BLACKFOOT BLISS BLOOMINGTON BOISE BONNERS FERRY BOVILL BUHL BURLEY BUTTE CITY CALDWELL CAMBRIDGE CAREY CASCADE CASTLEFORD CHALLIS CHUBBUCK CLARK FORK CLAYTON CLIFTON COEUR UALENE COTTONWOOD COUNCIL CRAIGMONT CROUCH CULDESAC DALTON GARDENS DAYTON DEARY DECLO DIETRICH DONNELLY DOVER DOWNEY DRIGGS DRUMMOND DUBOIS EAGLE EAST HOPE Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'l7 10-06-16 01-05-17 04-06-17 06-22-17 08-31-17 TOTAL $ 15,101 $15,101 $15,101 $15,101 $16,115 $76,519 $ 960 $960 $960 $960 $1,023 $4,863 $ 2,105 $2,105 $2,105 $2,105 $2,248 $10,668 $ 6,867 $6,867 $6,867 $6,867 $7,328 $34,796 $ 41,461 $41,461 $41,461 $41,461 $44,265 $210,109 $ 4,684 $4,684 $4,684 $4,684 $4,998 $23,734 $ 2,755 $2,755 $2,755 $2,755 $2,942 $13,962 $ 2,215 $2,215 $2,215 $2,215 $2,362 $11,222 $ 5,372 $5,372 $5,372 $5,372 $5,731 $27,219 $ 224 $224 $224 $224 $241 $1,137 $ 2,872 $2,872 $2,872 $2,872 $3,063 $14,551 $ 3,011 $3,011 $3,011 $3,011 $3,213 $15,257 $ 12,743 $12,743 $12,743 $12,743 $13,605 $64,577 $ 32,108 $32,108 $32,108 $32,108 $34,272 $162,704 $ 1,932 $1,932 $1,932 $1,932 $2,060 $9,788 $ 1,618 $1,618 $1,618 $1,618 $1,725 $8,197 $ 789,059 $789,059 $789,059 $789,059 $842,426 $3,998,662 $ 23,005 $23,005 $23,005 $23,005 $24,562 $116,582 $ 1,974 $1,974 $1,974 $1,974 $2,105 $10,001 $ 10,799 $10,799 $10,799 $10,799 $11,527 $54,723 $ 27,585 $27,585 $27,585 $27,585 $29,443 $139,783 $ 519 $519 $519 $519 $552 $2,628 $ 66,737 $66,737 $66,737 $66,737 $71,244 $338,192 $ 2,547 $2,547 $2,547 $2,547 $2,717 $12,905 $ 1,147 $1,147 $1,147 $1,147 $1,227 $5,815 $ 8,895 $8,895 $8,895 $8,895 $9,498 $45,078 $ 999 $999 $999 $999 $1,066 $5,062 $ 6,115 $6,115 $6,115 $6,115 $6,527 $30,987 $ 31,509 $31,509 $31,509 $31,509 $33,640 $159,676 $ 7,698 $7,6981 $7,698 $7,698 $8,217 $39,009 $ 428 $428 $428 $428 $458 $2,170 $ 2,190 $2,190 $2,190 $2,190 $2,339 $11,099 $ 233,785 $233,785 $233,785 $233,785 $249,613 $1,184,753 $ 1,688 $1,688 $1,688 $1,688 $1,801 $8,553 $ 4,001 $4,001 $4,001 $4,001 $4,272 $20,276 $ 956 $956 $956 $956 $958 $4,782 $ 7,400 $7,400 $7,400 $7,400 $7,901 $37,501 $ 1,109 $1,109 $1,109 $1,109 $1,186 $5,622 $ 18,344 $18,344 $18,344 $18,344 $19,576 $92,952 $ 3,576 $3,576 $3,576 $3,576 $3,816 $18,120 $ 3,251 $3,251 $3,251 $3,251 $3,469 $16,473 $ 2,725 $2,725 2,7251 2,7251 2,9061 $13,806 $ 2,624 $2,624 $2,624 $2,624 $2,800 $13,296 $ 7,805 $7,805 $7,805 $7,805 $8,332 $39,552 $ 4,698 $4,698 $4,698 $4,698 $5,015 $23,807 $ 4,776 $4,776 $4,776 $4,776 $5,095 $24,199 $ 17,650 $17,650 $17,650 $17,650 $18,843 $89,443 $ 116 $116 $116 $116 $124 $588 $ 4,621 $4,621 $4,621 $4,621 $4,931 $23,415 $ 87,122 $87,122 $87,122 $87,122 $93,025 $441,513 $ 1,656 $1,656 $1,656 $1,656 $1,769 $8,393 167 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'18 CITY 10-06-17 01-05-18 04-06-18 06-22-18 08-31-18 TOTAL ABERDEEN $ 15,258 $15,258 $15,258 $15,258 $16,411 $77,443 ACEQUTA $ 970 $970 $970 $970 $1,042 $4,922 ALBION $ 2,127 $2,127 $2,127 $2,127 $2,289 $10,797 AMERICAN FALLS $ 7,674 $7,674 $7,674 $7,674 $8,283 $38,979 AMMON $ 42,918 $42,918 $42,918 $42,918 $46,332 $218,004 ARCO $ 5,428 $5,428 $5,428 $5,428 $5,857 $27,569 ARIMO $ 2,784 $2,784 $2,784 $2,784 $2,995 $14,131 ASHTON $ 2,477 $2,477 $2,477 $2,477 $2,671 $12,579 ATHOL $ 5,428 $5,428 $5,428 $5,428 $5,835 $27,547 ATOMIC CITY $ 227 $227 $227 $227 $243 $1,151 BANCROFT $ 2,902 $2,902 $2,902 $2,902 $3,118 $14,726 BASALT $ 3,042 $3,042 $3,042 $3,042 $3,273 $15,441 BELLEVUE $ 13,840 $13,840 $13,840 $13,840 $14,940 $70,300 BLACKFOOT $ 34,654 $34,654 $34,654 $34,654 $37,401 $176,017 BLISS $ 1,910 $1,910 $1,910 $1,910 $2,064 $9,704 BLOOMINGTON $ 1,635 $1,635 $1,635 $1,635 $1,756 $8,296 BOISE $ 849,317 $849,317 $849,317 $849,317 $916,832 $4,314,100 BONNERS FERRY $ 24,116 $24,116 $24,116 $24,116 $26,033 $122,497 BOVILL $ 1,994 $1,994 $1,994 $1,994 $2,146 $10,122 BUHL $ 11,347 $11,347 $11,347 $11,347 $12,250 $57,638 BURLEY $ 29,719 $29,719 $29,719 $29,719 $32,077 $150,953 BUTTE CITY $ 524 $524 $524 $524 $563 $2,659 CALDWELL $ 81,055 1 $81,055 $81,055 $81,055 $87,495 $411,715 CAMBRIDGE $ 2,645 $2,645 $2,645 $2,645 $2,854 $13,434 CAREY $ 1,294 $1,294 $1,294 $1,294 $1,396 $6,572 CASCADE $ 9,182 $9,182 $9,182 $9,182 $9,910 $46,638 CASTLEFORD $ 967 $967 $967 $967 $1,042 $4,910 CHALLIS $ 6,734 $6,734 $6,734 $6,734 $7,268 $34,204 CHUBBUCK $ 31,899 $31,899 $31,899 $31,899 $34,432 $162,028 CLARK FORK $ 7,783 $7,783 $7,783 $7,783 $8,401 $39,533 CLAYTON $ 137 $137 $137 $137 $146 $694 CLIFTON $ 2,213 $2,213 $2,213 $2,213 $2,381 $11,233 COEURD'ALENE $ 243,229 $243,229 $243,229 $243,229 $262,572 $1,235,488 COTTONWOOD $ 2,954 $2,954 $2,954 2,9541 $3,191 $15,007 COUNCIL $ 4,520 $4,520 $4,520 $4,520 $4,881 $22,961 CRAIGMONT $ 1,062 $1,062 $1,062 $1,062 $1,147 $5,395 CROUCH $ 8,060 $8,060 $8,060 $8,060 $8,699 $40,939 CULDESAC $ 1,360 $1,360 $1,360 $1,360 $1,467 $6,907 DALTON GARDENS $ 18,535 $18,535 $18,535 $18,535 $19,934 $94,074 DAYTON $ 3,613 $3,613 $3,613 $3,613 $3,887 $18,339 DEARY $ 2,910 $2,910 $2,910 $2,910 $3,143 $14,783 DECLO $ 2,753 $2,753 $2,753 $2,753 $2,960 $13,972 DIETRICH $ 2,651 $2,651 $2,651 $2,651 $2,852 $13,456 DONNELLY $ 7,946 $7,946 $7,946 $7,946 $8,578 $40,362 DOVER $ 4,747 $4,747 $4,747 $4,747 $5,106 $24,094 DOWNEY $ 4,825 $4,825 $4,825 $4,825 $5,191 $24,491 DRIGGS $ 18,168 $18,168 $18,168 $18,168 $19,615 $92,287 DRUMMOND $ 117 $117 $117 $117 $127 $595 DUBOIS $ 4,669 $4,669 $4,669 $4,669 $5,021 $23,697 EAGLE $ 93,551 $93,551 $93,551 $93,551 $100,996 $475,200 EAST HOPE $ 1,674 $1,674 $1,674 $1,674 $1,798 $8,494 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'19 CITY 10-06-18 1-05-19 04-06-19 06-22-19 08/31/19 TOTAL • ABERDEEN $ 14,921 $14,921 $14,921 $14,921 $18,002 $77,686 ACEQUTA $ 972 $972 $972 $972 $1,172 $5,060 ALBION $ 2,081 $2,081 $2,081 $2,081 $2,512 $10,836 AMERICAN FALLS $ 7,945 $7,945 $7,945 $7,945 $9,587 $41,367 AMMON $ 44,377 $44,377 $44,377 $44,377 $53,579 $231,087 ARCO $ 5,538 $5,538 $5,538 $5,538 $6,686 $28,838 ARIMO $ 2,778 $2,778 $2,778 $2,778 $3,350 $14,462 ASHTON $ 3,120 $3,120 $3,120 $3,120 $3,762 $16,242 ATHOL $ 5,792 $5,792 $5,792 $5,792 $6,990 $30,158 ATOMIC CITY $ 199 $199 $199 $199 $240 $1,036 BANCROFT $ 2,915 $2,915 $2,915 $2,915 $3,519 $15,179 BASALT $ 3,053 $3,053 $3,053 $3,053 $3,684 $15,896 BELLEVUE $ 14,221 $14,221 $14,221 $14,221 $17,169 $74,053 BLACKFOOT $ 34,785 $34,785 $34,785 $34,785 $41,980 $181,120 BLISS $ 1,750 $1,750 $1,750 $1,750 $2,113 $9,113 BLOOMINGTON $ 1,607 $1,607 $1,607 $1,607 $1,938 $8,366 BOISE $ 850,811 $850,811 $850,811 $850,811 $1,027,148 $4,430,392 BONNERS FERRY $ 25,062 $25,062 $25,062 $25,062 $30,256 $130,504 BOVILL $ 1,967 $1,967 $1,967 $1,967 $2,371 $10,239 BUHL $ 11,133 $11,133 $11,133 $11,133 $13,438 $57,970 BURLEY $ 30,254 $30,254 $30,254 $30,254 $36,509 $157,525 BUTTE CITY $ 513 $513 $513 $513 $617 $2,669 CALDWELL $ 84,890 $84,890 $84,890 $84,890 $102,473 $442,033 CAMBRIDGE $ 2,523 $2,523 $2,523 $2,523 $3,047 $13,139 CAREY $ 1,416 $1,416 $1,416 $1,416 $1,711 $7,375 CASCADE $ 9,391 $9,391 $9,391 $9,391 $11,338 $48,902 CASTLEFORD $ 1,087 $1,087 $1,087 $1,087 $1,312 $5,660 CHALLIS $ 6,803 $6,803 $6,803 $6,803 $8,211 $35,423 CHUBBUCK $ 34,842 $34,842 $34,842 $34,842 $42,059 $181,427 CLARK FORK $ 7,633 $7,633 $7,633 $7,633 $9,216 $39,748 CLAYTON $ 54 $54 $54 $54 $63 $279 CLIFTON $ 2,265 $2,265 $2,265 $2,265 $2,732 $11,792 COEURD'ALENE $ 235,284 $235,284 $235,284 $235,284 $284,073 $1,225,209 COTTONWOOD $ 2,806 $2,806 $2,806 $2,806 $3,386 $14,610 COUNCIL $ 4,177 $4,177 $4,177 $4,177 $5,042 $21,750 CRAIGMONT $ 1,165 $1,165 $1,165 $1,165 $1,407 $6,067 CROUCH $ 8,142 $8,142 $8,142 $8,142 $9,833 $42,401 CULDESAC $ 2,923 $2,923 $2,923 $2,923 $3,526 $15,218 DALTON GARDENS $ 18,280 $18,280 $18,280 $18,280 $22,055 $95,175 DAYTON $ 3,673 $3,673 $3,673 $3,673 $4,431 $19,123 DEARY $ 2,877 $2,877 $2,877 $2,877 $3,475 $14,983 DECLO $ 2,747 2,7471 $2,747 $2,747 $3,314 $14,302 DIETRICH $ 2,609 $2,609 $2,609 $2,609 $3,149 $13,585 DONNELLY $ 8,093 $8,093 $8,093 $8,093 $9,773 $42,145 DOVER $ 5,624 $5,624 $5,624 $5,624 $6,786 $29,282 DOWNEY $ 4,752 $4,752 $4,752 $4,752 $5,732 $24,740 DRIGGS $ 19,410 $19,410 $19,410 $19,410 $23,432 $101,072 DRUMMOND $ 130 $130 $130 $130 $157 $677 DUBOIS $ 4,606 $4,606 $4,606 $4,606 $5,559 $23,983 EAGLE $ 96,549 $96,549 $96,549 $96,549 $116,579 $502,775 EAST HOPE $ 1,668 1 $1,668 $1,6681 $1,6681 $2,013 $8,685 • Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'20 CITY 10-06-19 1-05-20 04-06-20 06-22-20 08/31/20 TOTAL 170 ABERDEEN $ 15,537 $15,537 $15,537 $15,537 $15,537 $77,685 ACEQUTA $ 1,022 $1,022 $1,022 $1,022 $1,022 $5,110 ALBION $ 2,188 $2,188 $2,188 $2,188 $2,188 $10,940 AMERICAN FALLS $ 8,029 $8,029 $8,029 $8,029 $8,029 $40,145 AMMON $ 43,683 $43,683 $43,683 $43,683 $43,683 $218,415 ARCO $ 6,083 $6,083 $6,083 $6,083 $6,083 $30,415 ARIMO $ 2,890 $2,890 $2,890 $2,890 $2,890 $14,450 ASHTON $ 3,775 $3,775 $3,775 $3,775 $3,775 $18,875 ATHOL $ 6,044 $6,044 $6,044 $6,044 $6,044 $30,220 ATOMIC CITY $ 208 $208 $208 $208 $208 $1,040 BANCROFT $ 3,034 $3,034 $3,034 $3,034 $3,034 $15,170 BASALT $ 3,178 $3,178 $3,178 $3,178 $3,178 $15,890 BELLEVUE $ 13,832 $13,832 $13,832 $13,832 $13,832 $69,160 BLACKFOOT $ 36,723 $36,723 $36,723 $36,723 $36,723 $183,615 BLISS $ 1,938 $1,938 $1,938 $1,938 $1,938 $9,690 BLOOMINGTON $ 1,677 $1,677 $1,677 $1,677 $1,677 $8,385 BOISE $ 883,833 $883,833 $883,833 $883,833 $883,833 $4,419,165 BONNERS FERRY $ 25,560 $25,560 $25,560 $25,560 $25,560 $127,800 BOVILL $ 2,068 $2,068 $2,068 $2,068 $2,068 $10,340 BUHL $ 11,307 $11,307 $11,307 $11,307 $11,307 $56,535 BURLEY $ 32,005 $32,005 $32,005 $32,005 $32,005 $160,025 BUTTE CITY $ 527 $527 $527 $527 $527 $2,635 CALDWELL $ 94,278 $94,278 $94,278 $94,278 $94,278 $471,390 CAMBRIDGE $ 2,432 $2,432 $2,432 $2,432 $2,432 $12,160 CAREY $ 1,454 $1,454 $1,454 $1,454 $1,454 $7,270 CASCADE $ 10,142 $10,142 $10,142 $10,142 $10,142 $50,710 CASTLEFORD $ 769 $769 $769 $769 $769 $3,845 CHALLIS $ 7,423 $7,423 $7,423 $7,423 $7,423 $37,115 CHUBBUCK $ 37,456 $37,456 $37,456 $37,456 $37,456 $187,280 CLARK FORK $ 7,907 $7,907 $7,907 $7,907 $7,907 $39,535 CLAYTON $ 64 $64 $64 $64 $64 $320 CLIFTON $ 2,347 $2,347 $2,347 $2,347 $2,347 $11,735 COEURD'ALENE $ 237,363 $237,363 $237,363 $237,363 $237,363 $1,186,815 COTTONWOOD $ 2,736 1 $2,736 2,7361 $2,736 $2,736 $13,680 COUNCIL $ 4,374 $4,374 $4,374 $4,374 $4,374 $21,870 CRAIGMONT $ 1,176 $1,176 $1,176 $1,176 $1,176 $5,880 CROUCH $ 8,297 $8,297 $8,297 $8,297 $8,297 $41,485 CULDESAC $ 3,058 $3,058 $3,058 $3,058 $3,058 $15,290 DALTON GARDENS $ 19,074 $19,074 $19,074 $19,074 $19,074 $95,370 DAYTON $ 3,824 $3,824 $3,824 $3,824 $3,824 $19,120 DEARY $ 2,998 $2,998 $2,998 $2,998 $2,998 $14,990 DECLO $ 2,914 $2,914 $2,914 $2,914 $2,914 $14,570 DIETRICH $ 2,739 $2,739 $2,739 $2,739 $2,739 $13,695 DONNELLY $ 8,950 $8,950 $8,950 $8,950 $8,950 $44,750 DOVER $ 5,836 $5,836 $5,836 $5,836 $5,836 $29,180 DOWNEY $ 4,990 $4,990 $4,990 $4,990 $4,990 $24,950 DRIGGS $ 19,509 $19,509 $19,509 $19,509 $19,509 $97,545 DRUMMOND $ 136 $136 $136 $136 $136 $680 DUBOIS $ 4,878 $4,878 $4,878 $4,878 $4,878 $24,390 EAGLE $ 103,949 $103,949 $103,949 $103,949 $103,949 $519,745 EAST HOPE $ 1,725 1 $1,7251 $1,725 $1,7251 $1,725 $8,625 170 CITY EDEN ELK RIVER EMMETT FAIRFIELD FERDINAND FERNAN LAKE FILER FIRTH FRANKLIN FRUITLAND GARDEN CITY GENESEE GEORGETOWN GLENNSFERRY GOODING GRACE GRANDVIEW GRANGEVILLE GREENLEAF HAGERMAN HAILEY HAMER HANSEN HARRISON HAUSER HAYDEN HAYDEN LAKE HAZELTON HEYBURN HOLLISTER HOMEDALE HOPE HORSESHOE BEND HUETTER IDAHO CITY IDAHO FALLS INKOM IONA IRWIN ISLAND PARK JEROME JULIAETTA KAMIAH KELLOGG KENDRICK KETCHUM KIMBERLY KOOSKIA KOOTENAI KUNA LAPWAI LAVA HOT SPRINGS Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL $ 2,908 1 $2,908 $2,908 $2,908 $3,218 $14,850 $ 1,303 $1,303 $1,303 $1,303 $1,465 $6,677 $ 18,903 $18,903 $18,903 $18,903 $21,233 $96,845 $ 2,147 $2,147 $2,147 $2,147 $2,413 $11,001 $ 1,157 $1,157 $1,157 $1,157 $1,253 $5,881 $ 1,237 $1,237 $1,237 $1,237 $1,374 $6,322 $ 3,126 $3,126 $3,126 $3,126 $3,510 $16,014 $ 3,436 $3,436 $3,436 $3,436 $3,569 $17,313 $ 5,179 $5,179 $5,179 $5,179 $6,521 $27,237 $ 34,163 $34,163 $34,163 $34,163 $45,258 $181,910 $ 40,323 $40,323 $40,323 $40,323 $45,317 $206,609 $ 1,773 $1,773 $1,773 $1,773 $1,993 $9,085 $ 3,363 $3,363 $3,363 $3,363 $3,824 $17,276 $ 3,821 $3,821 $3,821 $3,821 $4,291 $19,575 $ 8,684 1 $8,684 $8,684 $8,684 $9,752 $44,488 $ 1,601 $1,601 $1,601 $1,601 $1,600 $8,004 $ 1,063 $1,063 $1,063 $1,063 $1,194 $5,446 $ 10,438 $10,438 $10,438 $10,438 $11,725 $53,477 $ 6,228 $6,228 $6,228 $6,228 $7,361 $32,273 $ 5,926 $5,926 $5,926 $5,926 $6,659 $30,363 $ 33,080 $33,080 $33,080 $33,080 $37,179 $169,499 $ 369 $369 $369 $369 $399 $1,875 $ 8,391 $8,391 $8,391 $8,391 $11,500 $45,064 $ 3,681 $3,681 $3,681 $3,681 $4,139 $18,863 $ 4,904 1 $4,904 $4,904 $4,904 $5,379 $24,995 $ 68,875 $68,875 $68,875 $68,875 $77,413 $352,913 $ 4,231 $4,231 $4,231 $4,231 $4,763 $21,687 $ 2,767 $2,767 $2,767 $2,767 $3,111 $14,179 $ 22,597 $22,597 $22,597 $22,597 $26,609 $116,997 $ 775 $775 $775 $775 $872 $3,972 $ 7,099 $7,099 $7,099 $7,099 $7,972 $36,368 $ 615 $615 $615 $615 $775 $3,235 $ 3,750 $3,750 $3,750 $3,750 $4,211 $19,211 $ 731 $731 $731 $731 $788 $3,712 $ 3,591 $3,591 $3,591 $3,591 $4,034 $18,398 $ 137,710 $137,710 $137,710 $137,710 $154,704 $705,544 $ 6,286 $6,286 $6,286 $6,286 $6,577 $31,721 $ 13,454 $13,454 $13,454 $13,454 $17,971 $71,787 $ 2,971 $2,971 $2,971 $2,971 $3,340 $15,224 $ 7,469 $7,469 $7,469 $7,469 $8,393 $38,269 $ 19,776 $19,776 $19,776 $19,776 $22,220 $101,324 $ 4,210 $4,210 $4,210 $4,210 $4,406 $21,246 $ 8,294 $8,294 $8,294 $8,294 $9,322 $42,498 $ 18,797 $18,797 $18,797 $18,797 $21,122 $96,310 $ 2,301 $2,301 $2,301 $2,301 $2,584 $11,788 $ 59,248 $59,248 $59,248 $59,248 $66,592 $303,584 $ 7,539 $7,539 $7,539 $7,539 $8,472 $38,628 $ 4,794 $4,794 $4,794 $4,794 $5,388 $24,564 $ 5,345 $5,345 $5,345 $5,345 $6,923 $28,303 $ 28,639 $28,6391 $28,639 $28,639 $32,190 $146,746 $ 8,246 1 $8,2461 $8,246 $8,246 $9,250 $42,234 $ 5,622 1 $5,6221 $5,6221 $5,6221 $6,319 $28,807 171 CITY EDEN ELK RIVER EMMETT FAIRFIELD FERDINAND FERNAN LAKE FILER FIRTH FRANKLIN FRUITLAND GARDEN CITY GENESEE GEORGETOWN GLENNSFERRY GOODING GRACE GRANDVIEW GRANGEVILLE GREENLEAF HAGERMAN HAILEY HAMER HANSEN HARRISON HAUSER HAYDEN HAYDEN LAKE HAZELTON HEYBURN HOLLISTER HOMEDALE HOPE HORSESHOE BEND HUETTER IDAHO CITY IDAHO FALLS INKOM IONA IRWIN ISLAND PARK JEROME JULIAETTA KAMIAH KELLOGG KENDRICK KETCHUM KIMBERLY KOOSKIA KOOTENAI KUNA LAPWAI LAVA HOT SPRINGS Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'l7 10-06-16 01-05-17 04-06-17 06-22-17 08-31-17 TOTAL $ 3,127 1 $3,127 $3,127 $3,127 $3,337 $15,845 $ 465 $465 $465 $465 $467 $2,327 $ 20,121 $20,121 $20,121 $20,121 $21,478 $101,962 $ 2,516 $2,516 $2,516 $2,516 $2,685 $12,749 $ 1,238 $1,238 $1,238 $1,238 $1,323 $6,275 $ 1,331 $1,331 $1,331 $1,331 $1,422 $6,746 $ 4,562 $4,562 $4,562 $4,562 $4,872 $23,120 $ 3,646 $3,646 $3,646 $3,646 $3,889 $18,473 $ 5,735 $5,735 $5,735 $5,735 $6,122 $29,062 $ 38,305 $38,305 $38,305 $38,305 $40,881 $194,101 $ 41,521 $41,521 $41,521 $41,521 $44,332 $210,416 $ 1,547 $1,547 $1,547 $1,547 $1,650 $7,838 $ 3,638 $3,638 $3,638 $3,638 $3,882 $18,434 $ 3,902 $3,902 $3,902 $3,902 $4,165 $19,773 $ 8,911 $8,911 $8,911 $8,911 $9,511 $45,155 $ 1,601 $1,601 $1,601 $1,601 $1,600 $8,004 $ 1,136 $1,136 $1,136 $1,136 $1,214 $5,758 $ 11,093 $11,093 $11,093 $11,093 $11,840 $56,212 $ 6,796 $6,796 $6,796 $6,796 $7,251 $34,435 $ 6,475 $6,475 $6,475 $6,475 $6,914 $32,814 $ 36,239 $36,239 $36,239 $36,239 $38,692 $183,648 $ 395 $395 $395 $395 $420 $2,000 $ 9,489 $9,489 $9,489 $9,489 $10,128 $48,084 $ 3,725 $3,725 $3,725 $3,725 $3,976 $18,876 $ 5,263 $5,263 $5,263 $5,263 $5,618 $26,670 $ 73,807 $73,807 $73,807 $73,807 $78,805 $374,033 $ 4,567 $4,567 $4,567 $4,567 $4,872 $23,140 $ 2,502 $2,502 $2,502 $2,502 $2,673 $12,681 $ 24,637 $24,637 $24,637 $24,637 $26,290 $124,838 $ 878 $878 $878 $878 $938 $4,450 $ 7,575 1 $7,575 $7,575 $7,575 $8,083 $38,383 $ 681 $681 $681 $681 $727 $3,451 $ 4,160 $4,160 $4,160 $4,160 $4,440 $21,080 $ 782 $782 $782 $782 $833 $3,961 $ 3,642 $3,642 $3,642 $3,642 $3,890 $18,458 $ 139,022 $139,022 $139,022 $139,022 $148,406 $704,494 $ 6,680 $6,680 $6,680 $6,680 $7,127 $33,847 $ 15,116 $15,116 $15,116 $15,116 $16,133 $76,597 $ 3,398 $3,398 $3,398 $3,398 $3,628 $17,220 $ 7,936 $7,936 $7,936 $7,936 $8,475 $40,219 $ 21,532 $21,532 $21,532 $21,532 $22,985 $109,113 $ 4,474 $4,474 $4,474 $4,474 $4,773 $22,669 $ 9,134 $9,134 $9,134 $9,134 $9,752 $46,288 $ 19,626 $19,626 $19,626 $19,626 $20,951 $99,455 $ 2,471 $2,471 $2,471 $2,471 $2,640 $12,524 $ 66,858 $66,858 $66,858 $66,858 $71,385 $338,817 $ 8,371 $8,371 $8,371 $8,371 $8,939 $42,423 $ 4,763 $4,763 $4,763 $4,763 $5,085 $24,137 $ 5,960 $5,960 $5,960 $5,960 $6,360 $30,200 $ 31,024 $31,024 $31,024 $31,024 $33,124 $157,220 $ 8,893 $8,893 $8,893 $8,893 $9,492 $45,064 $ 6,841 $6,841 $6,841 $6,841 $7,303 $34,667 172 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'18 CITY 10-06-17 01-05-18 04-06-18 06-22-18 08-31-18 TOTAL EDEN $ 3,160 $3,160 $3,160 $3,160 $3,396 $16,036 ELK RIVER $ 966 $966 $966 $966 $1,040 $4,904 EMMETT $ 21,830 $21,830 $21,830 $21,830 $23,564 $110,884 FAIRFIELD $ 2,805 $2,805 $2,805 $2,805 $3,026 $14,246 FERDINAND $ 1,251 $1,251 $1,251 $1,251 $1,347 $6,351 FERNAN LAKE $ 1,345 $1,345 $1,345 $1,345 $1,447 $6,827 FILER $ 5,153 $5,153 $5,153 $5,153 $5,560 $26,172 FIRTH $ 3,684 $3,684 $3,684 $3,684 $3,960 $18,696 FRANKLIN $ 5,795 $5,795 $5,795 $5,795 $6,233 $29,413 FRUITLAND $ 38,705 $38,705 $38,705 $38,705 $41,625 $196,445 GARDEN CITY $ 42,725 $42,725 $42,725 $42,725 $46,124 $217,024 GENESEE $ 1,632 $1,632 $1,632 $1,632 $1,760 $8,288 GEORGETOWN $ 3,676 3,6761 3,676 $3,676 $3,952 $18,656 GLENNS FERRY $ 4,551 $4,551 $4,551 $4,551 $4,914 $23,118 GOODING $ 9,695 $9,695 $9,695 $9,695 $10,464 $49,244 GRACE $ 1,655 $1,655 $1,655 $1,655 $1,785 $8,405 GRANDVIEW $ 1,605 $1,605 $1,605 $1,605 $1,733 $8,153 GRANGEVILLE $ 10,432 $10,432 $10,432 $10,432 $11,258 $52,986 GREENLEAF $ 6,867 $6,867 $6,867 $6,867 $7,383 $34,851 HAGERMAN $ 7,231 $7,231 $7,231 $7,231 $7,808 $36,732 HAILEY $ 39,649 $39,649 $39,649 $39,649 $42,804 $201,400 HAMER $ 399 $399 $399 $399 $428 $2,024 HANSEN $ 9,588 $9,588 $9,588 $9,588 $10,313 $48,665 HARRISON $ 4,228 $4,228 $4,228 $4,228 $4,566 $21,478 HAUSER $ 5,318 $5,318 $5,318 $5,318 $5,720 $26,992 HAYDEN $ 80,023 $80,023 $80,023 $80,023 $86,391 $406,483 HAYDEN LAKE $ 4,614 $4,614 $4,614 $4,614 $4,963 $23,419 HAZELTON $ 2,539 $2,539 $2,539 $2,539 $2,741 $12,897 HEYBURN $ 24,894 $24,894 $24,894 $24,894 $26,769 $126,345 HOLLISTER $ 952 $952 $952 $952 $1,027 $4,835 HOMEDALE $ 8,011 $8,011 $8,011 $8,011 $8,645 $40,689 HOPE $ 688 $688 $688 $688 $741 $3,493 HORSESHOE BEND $ 4,331 $4,331 $4,331 $4,331 $4,676 $22,000 HUETTER $ 790 $790 $790 $790 $849 $4,009 IDAHO CITY $ 3,451 $3,451 $3,451 $3,451 $3,728 $17,532 IDAHO FALLS $ 152,112 1 $152,112 $152,112 $152,112 $164,184 $772,632 INKOM $ 6,749 $6,749 $6,749 $6,749 $7,260 $34,256 IONA $ 15,274 $15,274 $15,274 $15,274 $16,426 $77,522 IRWIN $ 3,504 $3,504 $3,504 $3,504 $3,783 $17,799 ISLAND PARK $ 8,294 $8,294 $8,294 $8,294 $8,956 $42,132 JEROME $ 22,730 $22,730 $22,730 $22,730 $24,536 $115,456 JULIAETTA $ 4,520 $4,520 $4,520 $4,520 $4,863 $22,943 KAMIAH $ 9,203 $9,203 $9,203 $9,203 $9,935 $46,747 KELLOGG $ 19,884 $19,884 $19,884 $19,884 $21,464 $101,000 KENDRICK $ 2,654 $2,654 $2,654 $2,654 $2,865 $13,481 KETCHUM $ 71,652 $71,652 $71,652 $71,652 $77,353 $363,961 KIMBERLY $ 7,850 $7,850 $7,850 $7,850 $8,473 $39,873 KOOSKIA $ 4,827 $4,827 $4,827 $4,827 $5,211 $24,519 KOOTENAI $ 6,022 $6,022 $6,022 $6,022 $6,476 $30,564 KUNA $ 35,552 $35,552 $35,552 $35,552 $38,381 $180,589 LAPWAI $ 8,986 1 $8,986 $8,986 $8,986 $9,664 $45,608 LAVA HOT SPRINGS 1 $ 7,470 1 $7,470 $7,470 $7,470 $8,062 $37,942 173 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'19 CITY 10-06-18 1-05-19 04-06-19 06-22-19 08/31/19 TOTAL EDEN $ 3,183 $3,183 $3,183 $3,183 $3,841 $16,573 ELK RIVER $ 839 $839 $839 $839 $1,012 $4,368 EMMETT $ 22,751 $22,751 $22,751 $22,751 $27,458 $118,462 FAIRFIELD $ 2,648 $2,648 $2,648 $2,648 $3,197 $13,789 FERDINAND $ 1,224 1,2241 $1,224 $1,224 $1,478 $6,374 FERNAN LAKE $ 1,308 $1,308 $1,308 $1,308 $1,580 $6,812 FILER $ 5,340 $5,340 $5,340 $5,340 $6,449 $27,809 FIRTH $ 3,688 $3,688 $3,688 $3,688 $4,450 $19,202 FRANKLIN $ 6,275 $6,275 $6,275 $6,275 $7,568 $32,668 FRUITLAND $ 40,050 $40,050 $40,050 $40,050 $48,317 $208,517 GARDEN CITY $ 43,636 $43,636 $43,636 $43,636 $52,682 $227,226 GENESEE $ 1,516 $1,516 $1,516 $1,516 $1,828 $7,892 GEORGETOWN $ 3,834 $3,834 $3,834 $3,834 $4,623 $19,959 GLENNS FERRY $ 4,493 $4,493 $4,493 $4,493 $5,424 $23,396 GOODING $ 10,394 $10,394 $10,394 $10,394 $12,545 $54,121 GRACE $ 1,601 $1,601 $1,601 $1,601 $1,756 $8,160 GRANDVIEW $ 2,244 $2,244 $2,244 $2,244 $2,707 $11,683 GRANGEVILLE $ 10,123 $10,123 $10,123 $10,123 $12,218 $52,710 GREENLEAF $ 6,734 $6,734 $6,734 $6,734 $8,122 $35,058 HAGERMAN $ 6,803 $6,803 $6,803 $6,803 $8,213 $35,425 HAILEY $ 40,571 $40,571 $40,571 $40,571 $48,985 $211,269 HAMER $ 735 $735 $735 $735 $885 $3,825 HANSEN $ 9,787 $9,787 $9,787 $9,787 $11,806 $50,954 HARRISON $ 4,014 $4,014 $4,014 $4,014 $4,844 $20,900 HAUSER $ 5,601 $5,601 $5,601 $5,601 $6,758 $29,162 HAYDEN $ 87,623 $87,623 $87,623 $87,623 $105,799 $456,291 HAYDEN LAKE $ 4,691 $4,691 $4,691 $4,691 $5,657 $24,421 HAZELTON $ 2,744 $2,744 $2,744 $2,744 $3,314 $14,290 HEYBURN $ 25,473 $25,473 $25,473 $25,473 $30,732 $132,624 HOLLISTER $ 924 $924 $924 $924 $1,118 $4,814 HOMEDALE $ 7,745 $7,745 $7,745 $7,745 $9,347 $40,327 HOPE $ 689 $689 $689 $689 $830 $3,586 HORSESHOE BEND $ 4,451 $4,451 $4,451 $4,451 $5,370 $23,174 HUETTER $ 834 $834 $834 $834 $1,006 $4,342 IDAHO CITY $ 3,920 $3,920 $3,920 $3,920 $4,731 $20,411 IDAHO FALLS $ 160,320 $160,320 $160,320 $160,320 $193,513 $834,793 INKOM $ 6,787 $6,787 $6,787 $6,787 $8,189 $35,337 IONA $ 17,462 $17,462 $17,462 $17,462 $21,065 $90,913 IRWIN $ 3,719 $3,719 $3,719 $3,719 $4,489 $19,365 ISLAND PARK $ 9,031 $9,031 $9,031 $9,031 $10,904 $47,028 JEROME $ 22,058 $22,058 $22,058 $22,058 $26,627 $114,859 JULIAETTA $ 4,553 $4,553 $4,553 $4,553 $5,492 $23,704 KAMIAH $ 8,749 $8,749 $8,749 $8,749 $10,561 $45,557 KELLOGG $ 21,018 $21,018 $21,018 $21,018 $25,370 $109,442 KENDRICK $ 2,634 $2,634 $2,634 $2,634 $3,182 $13,718 KETCHUM $ 73,620 $73,620 $73,620 $73,620 $88,888 $383,368 KIMBERLY $ 8,220 $8,220 $8,220 $8,220 $9,925 $42,805 KOOSKIA $ 5,277 $5,277 $5,277 $5,277 $6,370 $27,478 KOOTENAI $ 6,382 $6,382 $6,382 $6,382 $7,698 $33,226 KUNA $ 38,442 $38,442 $38,442 $38,442 $46,413 $200,181 LAPWAI $ 8,738 $8,738 $8,738 $8,738 $10,544 $45,496 LAVA HOT SPRINGS $ 8,282 $8,2821 $8,282 $8,2821 $9,9991 $43,127 174 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'20 CITY 10-06-19 1-05-20 04-06-20 06-22-20 08/31/20 TOTAL EDEN $ 3,337 $3,337 $3,337 $3,337 $3,337 $16,685 ELK RIVER $ 1,083 $1,083 $1,083 $1,083 $1,083 $5,415 EMMETT $ 24,796 $24,796 $24,796 $24,796 $24,796 $123,980 FAIRFIELD $ 2,678 $2,678 $2,678 $2,678 $2,678 $13,390 FERDINAND $ 1,277 $1,277 1,2771 1,277 $1,277 $6,385 FERNAN LAKE $ 1,365 $1,365 $1,365 $1,365 $1,365 $6,825 FILER $ 5,032 $5,032 $5,032 $5,032 $5,032 $25,160 FIRTH $ 3,880 $3,880 $3,880 $3,880 $3,880 $19,400 FRANKLIN $ 6,507 $6,507 $6,507 $6,507 $6,507 $32,535 FRUITLAND $ 41,940 $41,940 $41,940 $41,940 $41,940 $209,700 GARDEN CITY $ 46,869 $46,869 $46,869 $46,869 $46,869 $234,345 GENESEE $ 1,713 $1,713 $1,713 $1,713 $1,713 $8,565 GEORGETOWN $ 3,968 $3,968 $3,968 $3,968 $3,968 $19,840 GLENNS FERRY $ 4,706 $4,706 $4,706 $4,706 $4,706 $23,530 GOODING $ 10,131 1 $10,131 $10,131 $10,131 $10,131 $50,655 GRACE $ 1,601 1 $1,601 $1,601 $1,601 $1,601 $8,005 GRANDVIEW $ 2,201 $2,201 $2,201 $2,201 $2,201 $11,005 GRANGEVILLE $ 10,485 $10,485 $10,485 $10,485 $10,485 $52,425 GREENLEAF $ 7,010 $7,010 $7,010 $7,010 $7,010 $35,050 HAGERMAN $ 6,744 $6,744 $6,744 $6,744 $6,744 $33,720 HAILEY $ 44,657 $44,657 $44,657 $44,657 $44,657 $223,285 HAMER $ 798 $798 $798 $798 $798 $3,990 HANSEN $ 10,236 $10,236 $10,236 $10,236 $10,236 $51,180 HARRISON $ 3,845 $3,845 $3,845 $3,845 $3,845 $19,225 HAUSER $ 5,804 $5,804 $5,804 $5,804 $5,804 $29,020 HAYDEN $ 97,599 $97,599 $97,599 $97,599 $97,599 $487,995 HAYDEN LAKE $ 4,894 $4,894 $4,894 $4,894 $4,894 $24,470 HAZELTON $ 2,495 $2,495 $2,495 $2,495 $2,495 $12,475 HEYBURN $ 26,683 $26,683 $26,683 $26,683 $26,683 $133,415 HOLLISTER $ 881 $881 $881 $881 $881 $4,405 HOMEDALE $ 8,446 $8,446 $8,446 $8,446 $8,446 $42,230 HOPE $ 751 $751 $751 $751 $751 $3,755 HORSESHOE BEND $ 4,742 $4,742 $4,742 $4,742 $4,742 $23,710 HUETTER $ 870 $870 $870 $870 $870 $4,350 IDAHO CITY $ 4,751 $4,751 $4,751 $4,751 $4,751 $23,755 IDAHO FALLS $ 172,594 $172,594 $172,594 $172,594 $172,594 $862,970 INKOM $ 7,106 $7,106 $7,106 $7,106 $7,106 $35,530 IONA $ 18,236 $18,236 $18,236 $18,236 $18,236 $91,180 IRWIN $ 3,600 $3,600 $3,600 $3,600 $3,600 $18,000 ISLAND PARK $ 9,790 $9,790 $9,790 $9,790 $9,790 $48,950 JEROME $ 23,220 $23,220 $23,220 $23,220 $23,220 $116,100 JULIAETTA $ 4,782 $4,782 $4,782 $4,782 $4,782 $23,910 KAMIAH $ 9,720 $9,720 $9,720 $9,720 $9,720 $48,600 KELLOGG $ 24,006 $24,006 $24,006 $24,006 $24,006 $120,030 KENDRICK $ 2,853 $2,853 $2,853 $2,853 $2,853 $14,265 KETCHUM $ 75,334 $75,334 $75,334 $75,334 $75,334 $376,670 KIMBERLY $ 8,093 $8,093 $8,093 $8,093 $8,093 $40,465 KOOSKIA $ 5,529 $5,529 $5,529 $5,529 $5,529 $27,645 KOOTENAI $ 6,627 $6,627 $6,627 $6,627 $6,627 $33,135 KUNA $ 43,885 $43,885 $43,885 $43,885 $43,885 $219,425 LAPWAI $ 9,046 $9,046 $9,046 $9,046 $9,046 $45,230 LAVA HOT SPRINGS $ 8,905 $8,905 $8,905 $8,905 $8,905 $44,525 175 CITY LEADORE LEWISTON LEWISVILLE MACKAY MALAD MALTA MARSING MCCALL MCCAMMON MELBA MENAN MERIDIAN MIDDLETON MIDVALE MINIDOKA MONTPELIER MOORE MOSCOW MOUNTAIN HOME MOYIE SPRINGS MUD LAKE MULLAN MURTAUGH NAMPA NEW MEADOWS NEW PLYMOUTH NEWDALE NEZ PERCE NOTUS OAKLEY OLDTOWN ONAWAY OROFINO OSBURN OXFORD PARIS PARKER PARMA PAUL PAYETTE PECK PIERCE PINEHURST PLACERVILLE PLUMMER POCATELLO PONDERAY POST FALLS POTLATCH PRESTON PRIEST RIVER RATHDRUM Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL $ 643 1 $643 $643 $643 $723 $3,295 $ 122,933 $122,933 $122,933 $122,933 $138,137 $629,869 $ 3,392 $3,392 $3,392 $3,392 $3,928 $17,496 $ 2,352 $2,352 $2,352 $2,352 $2,644 $12,052 $ 7,677 $7,677 $7,677 $7,677 $8,624 $39,332 $ 1,410 $1,410 $1,410 $1,410 $1,675 $7,315 $ 5,902 $5,902 $5,902 $5,902 $6,633 $30,241 $ 41,296 $41,296 $41,296 $41,296 $46,415 $211,599 $ 5,866 $5,866 $5,866 $5,866 $5,831 $29,295 $ 3,754 $3,754 $3,754 $3,754 $4,428 $19,444 $ 5,382 $5,382 $5,382 $5,382 $5,930 $27,458 $ 132,577 $132,577 $132,577 $132,577 $149,010 $679,318 $ 16,186 $16,186 $16,186 $16,186 $18,190 $82,934 $ 1,208 $1,208 $1,208 $1,208 $1,233 $6,065 $ 803 $803 $803 $803 $905 $4,117 $ 6,268 $6,268 $6,268 $6,268 $7,041 $32,113 $ 1,302 $1,302 $1,302 $1,302 $1,114 $6,322 $ 111,459 $111,459 $111,459 $111,459 $125,253 $571,089 $ 29,884 $29,884 $29,884 $29,884 $33,569 $153,105 $ 5,071 $5,071 $5,071 $5,071 $5,519 $25,803 $ 649 $649 $649 $649 $731 $3,327 $ 4,991 $4,991 $4,991 $4,991 $4,774 $24,738 $ 839 $839 $839 $839 $1,055 $4,411 $ 152,754 $152,754 $152,754 $152,754 $171,644 $782,660 $ 5,089 $5,089 $5,089 $5,089 $5,721 $26,077 $ 6,579 $6,579 $6,579 $6,579 $7,392 $33,708 $ 2,271 $2,271 $2,271 $2,271 $2,274 $11,358 $ 1,404 $1,404 $1,404 $1,404 $1,576 $7,192 $ 3,884 $3,884 $3,884 $3,884 $4,497 $20,033 $ 5,620 $5,620 $5,620 $5,620 $6,558 $29,038 $ 30,339 $30,339 $30,339 $30,339 $34,102 $155,458 $ 1,367 $1,367 $1,367 $1,367 $1,479 $6,947 $ 14,986 $14,986 $14,986 $14,986 $16,835 $76,779 $ 11,168 $11,168 $11,168 $11,168 $10,611 $55,283 $ 340 $340 $340 $340 $404 $1,764 $ 3,646 $3,646 $3,646 $3,646 $4,089 $18,673 $ 2,148 $2,148 $2,148 $2,148 $2,362 $10,954 $ 4,490 $4,490 $4,490 $4,490 $5,045 $23,005 $ 2,004 $2,004 $2,004 $2,004 $2,249 $10,265 $ 21,305 $21,305 $21,305 $21,305 $23,938 $109,158 $ 1,439 $1,439 $1,439 $1,439 $1,632 $7,388 $ 1,642 $1,642 $1,642 $1,642 $1,640 $8,208 $ 8,862 $8,862 $8,862 $8,862 $9,955 $45,403 $ 376 $376 $376 $376 $407 $1,911 $ 10,981 $10,981 $10,981 $10,981 $12,343 $56,267 $ 116,325 $116,325 $116,325 $116,325 $130,670 $595,970 $ 36,856 $36,856 $36,856 $36,856 $41,428 $188,852 $ 125,435 $125,435 $125,435 $125,435 $140,988 $642,728 $ 3,499 $3,499 $3,499 $3,499 $3,932 $17,928 $ 9,857 $9,857 $9,857 $9,857 $11,073 $50,501 $ 19,601 $19,601 $19,601 $19,601 $22,026 $100,430 $ 33,312 $33,312 $33,312 $33,312 $37,443 $170,691 176 CITY LEADORE LEWISTON LEWISVILLE MACKAY MALAD MALTA MARSING MCCALL MCCAMMON MELBA MENAN MERIDIAN MIDDLETON MIDVALE MINIDOKA MONTPELIER MOORE MOSCOW MOUNTAIN HOME MOYIE SPRINGS MUD LAKE MULLAN MURTAUGH NAMPA NEW MEADOWS NEW PLYMOUTH NEWDALE NEZ PERCE NOTUS OAKLEY OLDTOWN ONAWAY OROFINO OSBURN OXFORD PARIS PARKER PARMA PAUL PAYETTE PECK PIERCE PINEHURST PLACERVILLE PLUMMER POCATELLO PONDERAY POST FALLS POTLATCH PRESTON PRIEST RIVER RATHDRUM Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'l7 10-06-16 01-05-17 04-06-17 06-22-17 08-31-17 TOTAL $ 605 1 $605 $605 $605 $644 $3,064 $ 128,266 $128,266 $128,266 $128,266 $136,933 $649,997 1 3,684 $3,684 $3,684 $3,684 $3,933 $18,669 $ 2,603 $2,603 $2,603 $2,603 $2,780 $13,192 $ 8,393 $8,393 $8,393 $8,393 $8,957 $42,529 $ 1,540 $1,540 $1,540 $1,540 $1,645 $7,805 $ 6,205 $6,205 $6,205 $6,205 $6,626 $31,446 $ 45,192 $45,192 $45,192 $45,192 $48,254 $229,022 $ 6,169 $6,169 $6,169 $6,169 $6,583 $31,259 $ 4,095 $4,095 $4,095 $4,095 $4,368 $20,748 $ 5,782 $5,782 $5,782 $5,782 $6,170 $29,298 $ 170,400 $170,400 $170,400 $170,400 $181,941 $863,541 $ 16,580 $16,580 $16,580 $16,580 $17,699 $84,019 $ 1,277 $1,277 $1,277 $1,277 $1,363 $6,471 $ 867 $867 $867 $867 $925 $4,393 $ 6,448 $6,448 $6,448 $6,448 $6,883 $32,675 $ 1,331 $1,331 $1,331 $1,331 $1,422 $6,746 $ 114,879 $114,879 $114,879 $114,879 $122,650 $582,166 $ 31,434 $31,434 $31,434 $31,434 $33,555 $159,291 $ 5,434 $5,434 $5,434 $5,434 $5,797 $27,533 $ 635 $635 $635 $635 $677 $3,217 $ 5,209 $5,209 $5,209 $5,209 $5,559 $26,395 $ 929 $929 $929 $929 $990 $4,706 $ 163,427 $163,427 $163,427 $163,427 $174,473 $828,181 $ 5,654 $5,654 $5,654 $5,654 $6,035 $28,651 $ 7,325 $7,325 $7,325 $7,325 $7,820 $37,120 $ 2,392 $2,392 $2,392 $2,392 $2,551 $12,119 $ 1,410 $1,410 $1,410 $1,410 $1,503 $7,143 $ 4,218 $4,218 $4,218 $4,218 $4,503 $21,375 $ 6,115 $6,115 $6,115 $6,115 $6,524 $30,984 $ 31,118 $31,118 $31,118 $31,118 $33,226 $157,698 $ 1,463 $1,463 $1,463 $1,463 $1,561 $7,413 $ 15,984 $15,984 $15,984 $15,984 $17,066 $81,002 $ 11,641 $11,641 $11,641 $11,641 $12,423 $58,987 $ 372 $372 $372 $372 $395 $1,883 $ 3,932 $3,932 $3,932 $3,932 $4,196 $19,924 $ 2,307 $2,307 $2,307 $2,307 $2,460 $11,688 $ 4,992 $4,992 $4,992 $4,992 $5,329 $25,297 $ 1,986 $1,986 $1,986 $1,986 $2,119 $10,063 $ 21,862 $21,862 $21,862 $21,862 $23,336 $110,784 $ 1,556 $1,556 $1,556 $1,556 $1,659 $7,883 $ 1,642 $1,642 $1,642 $1,642 $1,640 $8,208 $ 8,941 $8,941 $8,941 $8,941 $9,544 $45,308 $ 402 $402 $402 $402 $431 $2,039 $ 9,274 $9,274 $9,274 $9,274 $9,901 $46,997 $ 124,973 $124,973 $124,973 $124,973 $133,399 $633,291 $ 40,979 $40,979 $40,979 $40,979 $43,757 $207,673 $ 130,326 $130,326 $130,326 $130,326 $139,155 $660,459 $ 3,452 $3,452 $3,452 $3,452 $3,683 $17,491 $ 10,941 $10,941 $10,941 $10,941 $11,676 $55,440 $ 20,051 $20,051 $20,051 $20,051 $21,406 $101,610 $ 35,114 1 $35,1141 $35,114 $35,114 $37,490 $177,946 177 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'18 CITY 10-06-17 01-05-18 04-06-18 06-22-18 08-31-18 TOTAL LEADORE $ 690 $690 $690 $690 $742 $3,502 LEWISTON $ 134,514 $134,514 $134,514 $134,514 $145,201 $683,257 LEWISVILLE $ 3,723 $3,723 $3,723 $3,723 $4,002 $18,894 MACKAY $ 2,482 $2,482 $2,482 $2,482 $2,680 $12,608 MALAD $ 8,870 $8,870 $8,870 $8,870 $9,574 $45,054 MALTA $ 1,556 $1,556 $1,556 $1,556 $1,675 $7,899 MARSING $ 6,789 $6,789 $6,789 $6,789 $7,327 $34,483 MCCALL $ 52,275 $52,275 $52,275 $52,275 $56,436 $265,536 MCCAMMON $ 6,233 $6,233 $6,233 $6,233 $7,657 $32,589 MELBA $ 4,137 $4,137 $4,137 $4,137 $4,450 $20,998 MENAN $ 5,842 $5,842 $5,842 $5,842 $6,283 $29,651 MERIDIAN $ 203,144 $203,144 $203,144 $203,144 $219,309 $1,031,885 MIDDLETON $ 17,926 $17,926 $17,926 $17,926 $19,350 $91,054 MIDVALE $ 1,290 $1,290 $1,290 $1,290 $1,389 $6,549 MINIDOKA $ 876 $876 $876 $876 $942 $4,446 MONTPELIER $ 7,373 $7,373 $7,373 $7,373 $7,958 $37,450 MOORE $ 1,345 $1,345 $1,345 $1,345 $1,447 $6,827 MOSCOW $ 114,415 $114,415 $114,415 $114,415 $123,509 $581,169 MOUNTAIN HOME $ 33,585 $33,585 $33,585 $33,585 $36,251 $170,591 MOYIE SPRINGS $ 5,490 $5,490 $5,490 $5,490 $5,905 $27,865 MUD LAKE $ 555 $555 $555 $555 $557 $2,777 MULLAN $ 5,263 $5,263 $5,263 $5,263 $5,662 $26,714 MURTAUGH $ 939 $939 $939 $939 $1,007 $4,763 NAMPA $ 172,128 $172,128 $172,128 $172,128 $185,801 $874,313 NEW MEADOWS $ 5,794 $5,794 $5,794 $5,794 $6,256 $29,432 NEW PLYMOUTH $ 8,142 $8,142 $8,142 $8,142 $8,791 $41,359 NEWDALE $ 2,417 $2,417 $2,417 $2,417 $2,875 $12,543 NEZPERCE $ 1,359 $1,359 $1,359 $1,359 $1,468 $6,904 NOTUS $ 4,262 $4,262 $4,262 $4,262 $4,585 $21,633 OAKLEY $ 6,178 $6,178 $6,178 $6,178 $6,646 $31,358 OLDTOWN $ 32,075 $32,075 $32,075 $32,075 $34,628 $162,928 ONAWAY $ 1,478 $1,478 $1,478 $1,478 $1,590 $7,502 OROFINO $ 24,213 $24,213 $24,213 $24,213 $26,040 $122,892 OSBURN $ 11,763 $11,763 $11,763 $11,763 $12,647 $59,699 OXFORD $ 375 $375 $375 $375 $405 $1,905 PARIS $ 3,973 $3,973 $3,973 $3,973 $4,272 $20,164 PARKER $ 2,331 $2,331 $2,331 $2,331 $2,505 $11,829 PARMA $ 5,646 $5,646 $5,646 $5,646 $6,094 $28,678 PAUL $ 2,185 $2,185 $2,185 $2,185 $2,356 $11,096 PAYETTE $ 24,077 $24,077 $24,077 $24,077 $25,987 $122,295 PECK $ 1,572 $1,572 $1,572 $1,572 $1,690 $7,978 PIERCE $ 1,761 $1,761 $1,761 $1,761 $1,898 $8,942 PINEHURST $ 9,259 $9,259 $9,259 $9,259 $9,996 $47,032 PLACERVILLE $ 407 $407 $407 $407 $436 $2,064 PLUMMER $ 6,437 $6,437 $6,437 $6,437 $6,949 $32,697 POCATELLO $ 133,347 $133,347 $133,347 $133,347 $143,924 $677,312 PONDERAY $ 42,238 $42,238 $42,238 $42,238 $45,601 $214,553 POST FALLS $ 137,760 $137,760 $137,760 $137,760 $148,721 $699,761 POTLATCH $ 3,490 $3,490 $3,490 $3,490 $3,768 $17,728 PRESTON $ 11,567 $11,567 $11,567 $11,567 $12,485 $58,753 PRIEST RIVER $ 20,890 $20,890 $20,890 $20,890 $22,5531 $106,113 RATHDRUM 1 $ 36,985 $36,985 $36,985 $36,985 $39,9301 $187,870 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'19 CITY 10-06-18 1-05-19 04-06-19 06-22-19 08/31/19 TOTAL LEADORE $ 623 $623 $623 $623 $752 $3,244 LEWISTON $ 132,266 $132,266 $132,266 $132,266 $159,665 $688,729 LEWISVILLE $ 3,780 $3,780 $3,780 $3,780 $4,560 $19,680 MACKAY $ 2,762 $2,762 $2,762 $2,762 $3,335 $14,383 MALAD $ 9,517 $9,517 $9,517 $9,517 $11,486 $49,554 MALTA $ 1,530 $1,530 $1,530 $1,530 $1,848 $7,968 MARSING $ 6,799 $6,799 $6,799 $6,799 $8,209 $35,405 MCCALL $ 54,829 $54,829 $54,829 $54,829 $66,199 $285,515 MCCAMMON $ 6,282 $6,282 $6,282 $6,282 $7,580 $32,708 MELBA $ 4,078 $4,078 $4,078 $4,078 $4,922 $21,234 MENAN $ 6,076 $6,076 $6,076 $6,076 $7,328 $31,632 MERIDIAN $ 237,321 $237,321 $237,321 $237,321 $286,549 $1,235,833 MIDDLETON $ 17,465 $17,465 $17,465 $17,465 $21,086 $90,946 MIDVALE $ 1,201 $1,201 $1,201 $1,201 $1,451 $6,255 MINIDOKA $ 865 $865 $865 $865 $1,042 $4,502 MONTPELIER $ 7,121 $7,121 $7,121 $7,121 $8,593 $37,077 MOORE $ 1,301 $1,301 $1,301 $1,301 $1,569 $6,773 MOSCOW $ 111,428 $111,428 $111,428 $111,428 $134,520 $580,232 MOUNTAIN HOME $ 35,376 $35,376 $35,376 $35,376 $42,695 $184,199 MOYIE SPRINGS $ 5,739 $5,739 $5,739 $5,739 $6,923 $29,879 MUD LAKE $ 1,936 $1,936 $1,936 $1,936 $2,335 $10,079 MULLAN $ 5,165 $5,165 $5,165 $5,165 $6,231 $26,891 MURTAUGH $ 1,224 $1,224 $1,224 $1,224 $1,478 $6,374 NAMPA $ 179,942 $179,942 $179,942 $179,942 $217,219 $936,987 NEW MEADOWS $ 6,047 $6,047 $6,047 $6,047 $7,298 $31,486 NEW PLYMOUTH $ 8,100 $8,1001 $8,100 $8,100 9,778 $42,178 NEWDALE $ 2,418 $2,418 $2,418 $2,418 $2,917 $12,589 NEZPERCE $ 1,444 $1,444 $1,444 $1,444 $1,742 $7,518 NOTUS $ 4,752 $4,752 $4,752 $4,752 $5,732 $24,740 OAKLEY $ 6,099 $6,099 $6,099 $6,099 $7,356 $31,752 OLDTOWN $ 31,980 $31,980 $31,980 $31,980 $38,615 $166,535 ONAWAY $ 1,446 $1,446 $1,446 $1,446 $1,746 $7,530 OROFINO $ 23,223 $23,223 $23,223 $23,223 $28,019 $120,911 OSBURN $ 11,623 $11,623 $11,623 $11,623 $14,023 $60,515 OXFORD $ 398 $398 $398 $398 $480 $2,072 PARIS $ 3,956 $3,956 $3,956 $3,956 $4,773 $20,597 PARKER $ 2,273 $2,273 $2,273 $2,273 $2,740 $11,832 PARMA $ 5,915 $5,915 $5,915 $5,915 $7,140 $30,800 PAUL $ 2,032 $2,032 $2,032 $2,032 $2,451 $10,579 PAYETTE $ 24,212 $24,212 $24,212 $24,212 $29,226 $126,074 PECK $ 1,507 $1,507 $1,507 $1,507 $1,820 $7,848 PIERCE $ 1,700 $1,700 $1,700 $1,700 $2,052 $8,852 PINEHURST $ 9,051 $9,051 $9,051 $9,051 $10,924 $47,128 PLACERVILLE $ 406 $406 $406 $406 $487 $2,111 PLUMMER $ 7,046 $7,046 $7,046 $7,046 $8,509 $36,693 POCATELLO $ 126,294 $126,294 $126,294 $126,294 $152,422 $657,598 PONDERAY $ 43,165 $43,165 $43,165 $43,165 $52,118 $224,778 POST FALLS $ 143,427 $143,427 $143,427 $143,427 $173,177 $746,885 POTLATCH $ 3,311 $3,311 $3,311 $3,311 $3,995 $17,239 PRESTON $ 12,526 $12,526 $12,526 $12,526 $15,119 $65,223 PRIEST RIVER $ 21,493 $21,493 $21,4931 $21,493 $25,949 $111,921 RATHDRUM $ 38,869 $38,869 $38,8691 $38,869 $46,931 $202,407 179 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'20 CITY 10-06-19 1-05-20 04-06-20 06-22-20 08/31/20 TOTAL LEADORE $ 650 $650 $650 $650 $650 $3,250 LEWISTON $ 132,625 $132,625 $132,625 $132,625 $132,625 $663,125 LEWISVILLE $ 3,984 $3,984 $3,984 $3,984 $3,984 $19,920 MACKAY $ 2,895 $2,895 $2,895 $2,895 $2,895 $14,475 MALAD $ 10,187 $10,187 $10,187 $10,187 $10,187 $50,935 MALTA $ 1,605 $1,605 $1,605 $1,605 $1,605 $8,025 MARSING $ 6,985 $6,985 $6,985 $6,985 $6,985 $34,925 MCCALL $ 57,951 $57,951 $57,951 $57,951 $57,951 $289,755 MCCAMMON $ 6,587 $6,587 $6,587 $6,587 $6,587 $32,935 MELBA $ 4,263 $4,263 $4,263 $4,263 $4,263 $21,315 MENAN $ 6,379 $6,379 $6,379 $6,379 $6,379 $31,895 MERIDIAN $ 268,701 $268,701 $268,701 $268,701 $268,701 $1,343,505 MIDDLETON $ 17,855 $17,855 $17,855 $17,855 $17,855 $89,275 MIDVALE $ 1,246 $1,246 $1,246 $1,246 $1,246 $6,230 MINIDOKA $ 910 $910 $910 $910 $910 $4,550 MONTPELIER $ 6,770 $6,770 $6,770 $6,770 $6,770 $33,850 MOORE $ 1,357 $1,357 $1,357 $1,357 $1,357 $6,785 MOSCOW $ 113,047 $113,047 $113,047 $113,047 $113,047 $565,235 MOUNTAIN HOME $ 36,042 $36,042 $36,042 $36,042 $36,042 $180,210 MOYIE SPRINGS $ 5,964 $5,964 $5,964 $5,964 $5,964 $29,820 MUD LAKE $ 3,170 $3,170 $3,170 $3,170 $3,170 $15,850 MULLAN $ 5,397 $5,397 $5,397 $5,397 $5,397 $26,985 MURTAUGH $ 1,269 $1,269 $1,269 $1,269 $1,269 $6,345 NAMPA $ 188,122 $188,122 $188,122 $188,122 $188,122 $940,610 NEW MEADOWS $ 6,054 $6,054 $6,054 $6,054 $6,054 $30,270 NEW PLYMOUTH $ 7,987 $7,987 $7,987 $7,987 $7,987 $39,935 NEWDALE $ 2,531 $2,531 $2,531 $2,531 $2,531 $12,655 NEZ PERCE $ 1,428 $1,428 $1,428 $1,428 $1,428 $7,140 NOTUS $ 4,958 $4,958 $4,958 $4,958 $4,958 $24,790 OAKLEY $ 6,379 $6,379 $6,379 $6,379 $6,379 $31,895 OLDTOWN $ 30,729 $30,729 $30,729 $30,729 $30,729 $153,645 ONAWAY $ 1,525 $1,525 $1,525 $1,525 $1,525 $7,625 OROFINO $ 24,775 $24,775 $24,775 $24,775 $24,775 $123,875 OSBURN $ 12,128 $12,128 $12,128 $12,128 $12,128 $60,640 OXFORD $ 415 $415 $415 $415 $415 $2,075 PARIS $ 4,128 $4,128 $4,128 $4,128 $4,128 $20,640 PARKER $ 2,379 $2,379 $2,379 $2,379 $2,379 $11,895 PARMA $ 6,394 $6,394 $6,394 $6,394 $6,394 $31,970 PAUL $ 2,089 $2,089 $2,089 $2,089 $2,089 $10,445 PAYETTE $ 25,538 $25,538 $25,538 $25,538 $25,538 $127,690 PECK $ 1,573 $1,573 $1,573 $1,573 $1,573 $7,865 PIERCE $ 1,642 $1,642 $1,642 $1,642 $1,642 $8,210 PINEHURST $ 9,137 $9,137 $9,137 $9,137 $9,137 $45,685 PLACERVILLE $ 431 $431 $431 $431 $431 $2,155 PLUMMER $ 7,580 $7,580 $7,580 $7,580 $7,580 $37,900 POCATELLO $ 128,977 $128,977 $128,977 $128,977 $128,977 $644,885 PONDERAY $ 45,770 $45,770 $45,770 $45,770 $45,770 $228,850 POST FALLS $ 149,531 $149,531 $149,531 $149,531 $149,531 $747,655 POTLATCH $ 3,355 $3,355 $3,355 $3,355 $3,355 $16,775 PRESTON $ 13,751 $13,751 $13,751 $13,751 $13,751 $68,755 PRIEST RIVER $ 23,162 $23,162 $23,162 $23,162 $23,162 $115,810 RATHDRUM $ 39,819 $39,8191 $39,819 $39,819 $39,8191 $199,095 CITY REUBENS REXBURG RICHFIELD RIGBY RIGGINS RIRIE ROBERTS ROCKLAND RUPERT SALMON SANDPOINT SHELLEY SHOSHONE SMELTERVILLE SODA SPRINGS SPENCER SPIRIT LAKE ST. ANTHONY ST. CHARLES ST. MARIES STANLEY STAR STATELINE STITES SUGAR CITY SUN VALLEY SWAN VALLEY TENSED TETON TETONIA TROY TWIN FALLS UCON VICTOR WALLACE WARDNER WARM RIVER WEIPPE WEISER WENDELL WESTON WHITEBIRD WILDER WINCHESTER WORLEY Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL $ 528 1 $528 $528 $528 $535 $2,647 $ 14,983 $14,983 $14,983 $14,983 $14,982 $74,914 $ 3,508 $3,508 $3,508 $3,508 $3,942 $17,974 $ 12,553 $12,553 $12,553 $12,553 $14,099 $64,311 $ 5,845 $5,845 $5,845 $5,845 $6,569 $29,949 $ 3,197 $3,197 $3,197 $3,197 $3,591 $16,379 $ 4,203 $4,203 $4,203 $4,203 $4,360 $21,172 $ 2,127 $2,127 $2,127 $2,127 $2,078 $10,586 $ 12,658 $12,658 $12,658 $12,658 $14,215 $64,847 $ 21,085 $21,085 $21,085 $21,085 $23,692 $108,032 $ 47,662 $47,662 $47,662 $47,662 $53,560 $244,208 $ 6,119 $6,119 $6,119 $6,119 $6,120 $30,596 $ 5,273 $5,273 $5,273 $5,273 $5,924 $27,016 $ 4,506 $4,506 $4,506 $4,506 $4,141 $22,165 $ 7,430 $7,430 $7,430 $7,430 $8,341 $38,061 $ 239 $239 $239 $239 $257 $1,213 $ 14,084 $14,084 $14,084 $14,084 $15,831 $72,167 $ 8,503 $8,503 $8,503 $8,503 $9,549 $43,561 $ 962 $962 $962 $962 $1,114 $4,962 $ 15,656 $15,656 $15,656 $15,656 $17,593 $80,217 $ 5,402 $5,402 $5,402 $5,402 $6,070 $27,678 $ 13,789 $13,789 $13,789 $13,789 $15,499 $70,655 $ 126,932 $126,932 $126,932 $126,932 $142,677 $650,405 $ 1,613 $1,613 $1,613 $1,613 $1,671 $8,123 $ 10,626 $10,626 $10,626 $10,626 $7,743 $50,247 $ 552 $552 $552 $552 $551 $2,759 $ 1,533 $1,533 $1,533 $1,533 $1,771 $7,903 $ 875 1 $875 $875 $875 $948 $4,448 $ 5,194 $5,194 $5,194 $5,194 $5,395 $26,171 $ 1,917 $1,917 $1,917 $1,917 $2,330 $9,998 $ 6,545 $6,545 $6,545 $6,545 $7,356 $33,536 $ 119,551 $119,551 $119,551 $119,551 $134,344 $612,548 $ 8,094 $8,094 $8,094 $8,094 $9,086 $41,462 $ 8,809 $8,809 $8,809 $8,809 $9,899 $45,135 $ 7,025 $7,025 $7,025 $7,025 $7,891 $35,991 $ 1,367 $1,367 $1,367 $1,367 $1,332 $6,800 $ 22 $22 $22 $22 $22 $110 $ 1,832 $1,832 $1,832 $1,832 $2,058 $9,386 $ 39,241 $39,241 $39,241 $39,241 $39,906 $196,870 $ 4,539 $4,539 $4,539 $4,539 $5,098 $23,254 $ 3,154 $3,154 $3,154 $3,154 $3,851 $16,467 $ 673 $673 $673 $673 $726 $3,418 $ 11,284 $11,284 $11,284 $11,284 $13,565 $58,701 $ 486 $486 $486 $486 $5461 $2,490 $ 19,285 $19,285 $19,2851 $19,2851 $21,6761 $98,816 Total 1 $3,810,0001 $3,810,0001 $3,810,0001 $3,810,0001 $4,278,0001 $19,518,000 181 CITY REUBENS REXBURG RICHFIELD RIGBY RIGGINS RIRIE ROBERTS ROCKLAND RUPERT SALMON SANDPOINT SHELLEY SHOSHONE SMELTERVILLE SODA SPRINGS SPENCER SPIRIT LAKE ST. ANTHONY ST. CHARLES ST. MARIES STANLEY STAR STATELINE STITES SUGAR CITY SUN VALLEY SWAN VALLEY TENSED TETON TETONIA TROY TWIN FALLS UCON VICTOR WALLACE WARDNER WARM RIVER WEIPPE WEISER WENDELL WESTON WHITEBIRD WILDER WINCHESTER WORLEY Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'l7 10-06-16 01-05-17 04-06-17 06-22-17 08-31-17 TOTAL $ 557 1 $557 $557 $557 $596 $2,824 $ 14,983 $14,983 $14,983 $14,983 $14,982 $74,914 $ 3,785 $3,785 $3,785 $3,785 $4,039 $19,179 $ 12,218 $12,218 $12,218 $12,218 $13,043 $61,915 $ 6,003 $6,003 $6,003 $6,003 $6,410 $30,422 $ 3,116 $3,116 $3,116 $3,116 $3,326 $15,790 $ 4,458 $4,458 $4,458 $4,458 $4,759 $22,591 $ 2,229 $2,229 $2,229 $2,229 $2,379 $11,295 $ 13,149 $13,149 $13,149 $13,149 $14,034 $66,630 $ 21,261 $21,261 $21,261 $21,261 $22,700 $107,744 $ 51,409 $51,409 $51,409 $51,409 $54,884 $260,520 $ 6,119 $6,119 $6,119 $6,119 $6,120 $30,596 $ 5,878 $5,878 $5,878 $5,878 $6,274 $29,786 $ 4,667 $4,667 $4,667 $4,667 $4,982 $23,650 $ 7,797 $7,797 $7,797 $7,797 $8,323 $39,511 $ 255 $255 $255 $255 $274 $1,294 $ 14,967 $14,967 $14,967 $14,967 $15,983 $75,851 $ 8,658 $8,658 $8,658 $8,658 $9,242 $43,874 $ 1,045 $1,045 $1,045 $1,045 $1,115 $5,295 $ 15,367 $15,367 $15,367 $15,367 $16,405 $77,873 $ 6,118 $6,118 $6,118 $6,118 $6,533 $31,005 $ 15,159 $15,159 $15,159 $15,159 $16,184 $76,820 $ 140,052 $140,052 $140,052 $140,052 $149,545 $709,753 $ 1,711 $1,711 $1,711 $1,711 $1,824 $8,668 $ 10,581 $10,581 $10,581 $10,581 $11,290 $53,614 $ 637 $637 $637 $637 $680 $3,228 $ 1,664 $1,664 $1,664 $1,664 $1,776 $8,432 $ 937 $937 $937 $937 $998 $4,746 $ 5,511 $5,511 $5,511 $5,511 $5,881 $27,925 $ 2,105 $2,105 $2,105 $2,105 $2,248 $10,668 $ 6,463 $6,463 $6,463 $6,463 $6,901 $32,753 $ 132,091 $132,091 $132,091 $132,091 $141,024 $669,388 $ 8,731 $8,731 $8,731 $8,731 $9,317 $44,241 $ 10,718 $10,718 $10,718 $10,718 $11,446 $54,318 $ 7,478 $7,478 $7,478 $7,478 $7,983 $37,895 $ 1,432 $1,432 $1,432 $1,432 $1,528 $7,256 $ 23 $23 $23 $23 $26 $118 $ 1,891 $1,891 $1,891 $1,891 $2,018 $9,582 $ 41,455 $41,455 $41,455 $41,455 $44,244 $210,064 $ 5,267 $5,267 $5,267 $5,267 $5,621 $26,689 $ 3,468 $3,468 $3,468 $3,468 $3,699 $17,571 $ 720 $720 $720 $720 $767 $3,647 $ 12,361 $12,361 $12,361 $12,361 $13,191 $62,635 $ 546 $546 $546 $546 $5821 $2,766 $ 19,910 $19,910 $19,9101 $19,9101 $21,2601 $100,900 Total 1 $4,110,0001 $4,110,0001 $4,110,0001 $4,110,0001 $4,386,0001 $20,826,000 182 Appendix R State Liquor Account Distributions 1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'18 CITY 10-06-17 01-05-18 04-06-18 06-22-18 08-31-18 TOTAL REUBENS $ 563 $563 $563 $563 $606 $2,858 REXBURG $ 14,983 $14,983 $14,983 $14,983 $14,982 $74,914 RICHFIELD $ 3,824 $3,824 $3,824 $3,824 $4,114 $19,410 RIGBY $ 12,616 $12,616 $12,616 $12,616 $13,615 $64,079 RIGGTNS $ 6,069 $6,069 $6,069 $6,069 $6,553 $30,829 RIRIE $ 3,017 $3,017 $3,017 $3,017 $3,256 $15,324 ROBERTS $ 4,505 $4,505 $4,505 $4,505 $4,844 $22,864 ROCKLAND $ 2,252 $2,252 $2,252 $2,252 $2,424 $11,432 RUPERT $ 13,260 $13,260 $13,260 $13,260 $14,309 $67,349 SALMON $ 22,534 $22,534 $22,534 $22,534 $24,325 $114,461 SANDPOINT $ 56,803 $56,803 $56,803 $56,803 $61,317 $288,529 SHELLEY $ 7,058 $7,058 $7,058 $7,058 $7,617 $35,849 SHOSHONE $ 6,244 $6,244 $6,244 $6,244 $6,739 $31,715 SMELTERVILLE $ 4,716 $4,716 $4,716 $4,716 $5,111 $23,975 SODA SPRINGS $ 8,060 $8,060 $8,060 $8,060 $8,700 $40,940 SPENCER $ 258 $258 $258 $258 $278 $1,310 SPIRIT LAKE $ 15,579 $15,579 $15,579 $15,579 $16,816 $79,132 ST. ANTHONY $ 8,486 $8,486 $8,486 $8,486 $9,158 $43,102 ST. CHARLES $ 1,056 $1,056 $1,056 $1,056 $1,532 $5,756 ST. MARIES $ 16,715 $16,715 $16,715 $16,715 $18,042 $84,902 STANLEY $ 6,420 $6,420 $6,420 $6,420 $6,931 $32,611 STAR $ 16,591 $16,591 $16,591 $16,591 $17,910 $84,274 STATELINE $ 153,598 $153,598 $153,598 $153,598 $165,820 $780,212 STITES $ 1,728 $1,728 $1,728 $1,728 $1,860 $8,772 SUGAR CITY $ 10,691 $10,691 $10,691 $10,691 $11,497 $54,261 SUN VALLEY $ 626 $626 $626 $626 $674 $3,178 SWAN VALLEY $ 1,681 $1,681 $1,681 $1,681 $1,810 $8,534 TENSED $ 946 $946 $946 $946 $1,019 $4,803 TETON $ 5,568 $5,568 $5,568 $5,568 $5,990 $28,262 TETONIA $ 2,127 $2,127 $2,127 $2,127 $2,289 $10,797 TROY $ 6,738 $6,738 $6,738 $6,738 $7,272 $34,224 TWIN FALLS $ 142,050 $142,050 $142,050 $142,050 $153,343 $721,543 UCON $ 8,822 $8,822 $8,822 $8,822 $9,487 $44,775 VICTOR $ 14,754 $14,754 $14,754 $14,754 $15,927 $74,943 WALLACE $ 7,660 $7,660 $7,660 $7,660 $8,268 $38,908 WARDNER $ 1,447 $1,447 $1,447 $1,447 $1,555 $7,343 WARM RIVER $ 23 $23 $23 $23 $27 $119 WEIPPE $ 1,942 $1,942 $1,942 $1,942 $2,098 $9,866 WEISER $ 41,888 $41,888 $41,888 $41,888 $45,048 $212,600 WENDELL $ 5,103 $5,103 $5,103 $5,103 $5,507 $25,919 WESTON $ 3,504 $3,504 $3,504 $3,504 $3,767 $17,783 WHITEBIRD $ 727 $727 $727 $727 $784 $3,692 WILDER $ 12,490 $12,490 $12,490 $12,490 $13,431 $63,391 WINCHESTER $ 475 $475 $475 $475 $514 $2,414 WORLEY $ 22,317 $22,317 $22,317 $22,317 $24,091 $113,359 Total 1 $4,395,0001 $4,395,0001 $4,395,0001 $4,395,0001 $4,743,000 $22,323,000 0 Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'19 CITY 10-06-18 1-05-19 04-06-19 06-22-19 08/31/19 TOTAL REUBENS $ 497 $497 $497 $497 $602 $2,590 REXBURG $ 14,983 $14,983 $14,983 $14,983 $14,982 $74,914 RICHFIELD $ 3,719 $3,719 $3,719 $3,719 $4,486 $19,362 RIGBY $ 13,383 $13,383 $13,383 $13,383 $16,152 $69,684 RIGGINS $ 6,425 $6,425 $6,425 6,4251 $7,756 $33,456 RIRIE $ 2,950 $2,950 $2,950 $2,950 $3,561 $15,361 ROBERTS $ 4,530 $4,530 $4,530 $4,530 $5,465 $23,585 ROCKLAND $ 2,165 $2,165 $2,165 $2,165 $2,614 $11,274 RUPERT $ 13,728 $13,728 $13,728 $13,728 $16,565 $71,477 SALMON $ 22,438 $22,438 $22,438 $22,438 $27,088 $116,840 SANDPOINT $ 57,594 $57,594 $57,594 $57,594 $69,532 $299,908 SHELLEY $ 7,675 $7,675 $7,675 $7,675 $9,257 $39,957 SHOSHONE $ 6,166 $6,166 $6,166 $6,166 $7,442 $32,106 SMELTERVILLE $ 4,622 $4,622 $4,622 $4,622 $5,575 $24,063 SODA SPRINGS $ 8,581 $8,581 $8,581 $8,581 $10,356 $44,680 SPENCER $ 253 $253 $253 $253 $303 $1,315 SPIRIT LAKE $ 16,088 $16,088 $16,088 $16,088 $19,425 $83,777 ST. ANTHONY $ 8,963 $8,963 $8,963 $8,963 $10,817 $46,669 ST. CHARLES $ 1,110 $1,110 $1,110 $1,110 $1,337 $5,777 ST. MARIES $ 17,125 $17,125 $17,125 $17,125 $20,671 $89,171 STANLEY $ 7,646 $7,646 $7,646 $7,646 $9,234 $39,818 STAR $ 17,693 $17,693 $17,693 $17,693 $21,366 $92,138 STATELINE $ 155,984 $155,984 $155,984 $155,984 $188,347 $812,283 STITES $ 1,745 $1,745 $1,745 $1,745 $2,103 $9,083 SUGAR CITY $ 10,414 $10,414 $10,414 $10,414 $12,565 $54,221 SUN VALLEY $ 676 $676 $676 $676 $816 $3,520 SWAN VALLEY $ 1,722 $1,722 $1,722 $1,722 $2,076 $8,964 TENSED $ 911 $911 $911 $911 $1,097 $4,741 TETON $ 5,594 $5,594 $5,594 $5,594 $6,746 $29,122 TETONIA $ 2,150 $2,150 $2,150 $2,150 $2,595 $11,195 TROY $ 6,394 $6,394 $6,394 $6,394 $7,718 $33,294 TWIN FALLS $ 143,539 $143,539 $143,539 $143,539 $173,286 $747,442 UCON $ 8,754 $8,754 $8,754 $8,754 $10,560 $45,576 VICTOR $ 16,355 $16,355 $16,355 $16,355 $19,746 $85,166 WALLACE $ 7,687 $7,687 $7,687 $7,687 $9,278 $40,026 WARDNER $ 1,324 $1,324 $1,324 $1,324 $1,596 $6,892 WARM RIVER $ 23 $23 $23 $23 $28 $120 WEIPPE $ 1,849 $1,849 $1,849 $1,849 $2,228 $9,624 WEISER $ 41,052 $41,052 $41,052 $41,052 $49,528 $213,736 WENDELL $ 5,074 $5,074 $5,074 $5,074 $6,122 $26,418 WESTON $ 3,528 $3,528 $3,528 $3,528 $4,254 $18,366 WHITEBIRD $ 689 $689 $689 $689 $830 $3,586 WILDER $ 13,161 $13,1611 $13,1611 $13,161 $15,879 $68,523 WINCHESTER $ 503 $503 $503 $503 $605 $2,617 WORLEY $ 21,158 $21,1581 $21,1581 $21,158 $25,549 $110,181 Total 1 $4,493,9501 $4,493,9501 $4,493,9501 $4,493,9501 $5,421,6371 $23,397,437 ME Appendix R State Liquor Account Distributions IST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'20 CITY 10-06-19 1-05-20 04-06-20 06-22-20 08/31/20 TOTAL REUBENS $ 535 $535 $535 $535 $535 $2,675 REXBURG $ 14,983 $14,983 $14,983 $14,983 $14,983 $74,915 RICHFIELD $ 3,896 $3,896 $3,896 $3,896 $3,896 $19,480 RIGBY $ 15,015 $15,015 $15,015 $15,015 $15,015 $75,075 RIGGINS $ 6,279 $6,279 $6,279 $6,279 $6,279 $31,395 RIRIE $ 3,263 $3,263 $3,263 $3,263 $3,263 $16,315 ROBERTS $ 4,814 $4,814 $4,814 $4,814 $4,814 $24,070 ROCKLAND $ 2,275 $2,275 $2,275 $2,275 $2,275 $11,375 RUPERT $ 14,921 $14,921 $14,921 $14,921 $14,921 $74,605 SALMON $ 22,948 $22,948 $22,948 $22,948 $22,948 $114,740 SANDPOINT $ 58,468 $58,468 $58,468 $58,468 $58,468 $292,340 SHELLEY $ 8,297 $8,297 $8,297 $8,297 $8,297 $41,485 SHOSHONE $ 6,747 $6,747 $6,747 $6,747 $6,747 $33,735 SMELTERVILLE $ 4,822 $4,822 $4,822 $4,822 $4,822 $24,110 SODA SPRINGS $ 8,906 $8,906 $8,906 $8,906 $8,906 $44,530 SPENCER $ 263 $263 $263 $263 $263 $1,315 SPIRIT LAKE $ 17,251 $17,251 $17,251 $17,251 $17,251 $86,255 ST. ANTHONY $ 9,270 $9,270 $9,270 $9,270 $9,270 $46,350 ST. CHARLES $ 1,190 $1,190 $1,190 $1,190 $1,190 $5,950 ST. MARIES $ 17,487 $17,487 $17,487 $17,487 $17,487 $87,435 STANLEY $ 7,448 $7,448 $7,448 $7,448 $7,448 $37,240 STAR $ 18,664 $18,664 $18,664 $18,664 $18,664 $93,320 STATELINE $ 166,121 $166,121 $166,121 $166,121 $166,121 $830,605 STITES $ 1,780 $1,780 $1,780 $1,780 $1,780 $8,900 SUGAR CITY $ 11,050 $11,050 $11,050 $11,050 $11,050 $55,250 SUN VALLEY $ 913 $913 $913 $913 $913 $4,565 SWAN VALLEY $ 1,804 $1,804 $1,804 $1,804 $1,804 $9,020 TENSED $ 950 $950 $950 $950 $950 $4,750 TETON $ 5,812 $5,812 $5,812 $5,812 $5,812 $29,060 TETONIA $ 2,228 $2,228 $2,228 $2,228 $2,228 $11,140 TROY $ 6,223 $6,223 $6,223 $6,223 $6,223 $31,115 TWIN FALLS $ 148,765 $148,765 $148,765 $148,765 $148,765 $743,825 UCON $ 9,142 $9,142 $9,142 $9,142 $9,142 $45,710 VICTOR $ 17,661 $17,661 $17,661 $17,661 $17,661 $88,305 WALLACE $ 7,904 $7,904 $7,904 $7,904 $7,904 $39,520 WARDNER $ 1,389 $1,389 $1,389 $1,389 $1,389 $6,945 WARM RIVER $ 24 $24 $24 $24 $24 $120 WEIPPE $ 2,030 $2,030 $2,030 $2,030 $2,030 $10,150 WEISER $ 42,603 $42,603 $42,603 $42,603 $42,603 $213,015 WENDELL $ 4,830 $4,830 $4,830 $4,830 $4,830 $24,150 WESTON $ 3,665 $3,665 $3,665 $3,665 $3,665 $18,325 WHITEBIRD $ 743 $743 $743 $743 $743 $3,715 WILDER $ 13,741 $13,741 $13,741 $13,741 $13,741 $68,705 WINCHESTER $ 650 $650 $650 $650 $650 $3,250 WORLEY $ 19,608 $19,608 $19,608 $19,608 $19,608 $98,040 Total 1 $4,711,5441 $4,711,5441 $4,711,5441 $4,711,5441 $4,711,5441 $23,557,720 185 Fr CITY OF WIN FALLS )91 4, ERvtN The Budget Basics Travis Rothweiler, ICMA-CM ER EST. 1907 Mike Williams City Manager City Administrator WHAT IS BUDGETING This budget is a sustainable plan of action, detailing how city priorities and overall goals will be achieved. By staying focused on the future, examining current budgets for efficiencies, collaborating with other jurisdictions in the area of economic development, investing in technology, judiciously weighing proposals to add or enhance programs, and planning carefully, a City may be better able to maintain service levels during an era of rapidly rising costs. WHY DO WE BUDGET? Budgets reflect choices about what government will do and will not do. They reflect general public consensus about what kinds of service governments should provide and what citizens are entitled to as members of the community. Budgets reflect priorities — between police and flood control — the budget process mediates between groups and individuals who want different things from government and determines who gets what. The Purpose of Budgeting • Preparation of any budget is the allocation of scarce resources. • There will always be more needs than available funds. • The challenge is to ensure that available resources are dedicated to the community's and City Council's highest priorities. • There are many approaches that can be used to allocate funding and resources. Secure Community Learning Communis Healthy Community mission- Secure ission uiding Principles Accessible Community Internal Organization :nvironmentz I Community Prosperous Community Responsible Community OUR APPROACH Our approach to Budgeting allows us to make our budgeting process more robust, complete and inclusive. Instead of starting with the previous year's budget and justifying increases or cuts from that budget, we begin our discussion by reflecting on our performance in the prior fiscal year and the strategic planning goals for the upcoming fiscal year. We allocate funds needed to realize intended outcomes/results. 7 u Process Outputs OUR APPROACH Our process allows us to... BETTER ENGAGE OUR CITIZENS When we are able to align our budgets directly with our citizens', stakeholders' and employees' priorities, we are able to construct better relationships with the public we are serving. Because our processes are more transparent and more understandable, our citizens are more engaged and have become true partners. Input Process Outputs Establishing Budget Drivers & Key Priorities ❑ Maintain current levels of service ❑ Provide for the public health and safety of the community ❑ Build a sustainable spending plan now and for the future ❑ Comply with fund balance reserve policy ❑ Save and restrict funds for a new police station ❑ Continue sidewalk maintenance and fund connectivity initiatives ❑ Staff and fund activities for commercial environment improvement (downtown and major corridors) ❑ Implement newly developed compensation model OUR APPROACH Our process allows us to... TRANSFORM OUR GOVERNMENT When we are able to change the debate from cutting or adding to discussing outcomes, we were able to change the entire focus of the City of Twin Falls. Through our "One City" approach, we have no longer function in organizational silos, which has allowed us to change the environment and "tone" and "experience" of our budgeting process. Inputs Process Outputs OUR APPROACH Our process allows us to... ENGAGE OUR EMPLOYEES We have experienced a "cultural revolution" that has helped to develop leaders, improve communication between departments and employees, cultivate new talent, and unify the entire organization around focused outcomes. We are more inclusive, which allows for creation and innovation to occur. Inputs Process Outputs OUR APPROACH Our process allows us to... BUILDING ORGANIZATIONAL CONSENSUS AROUND OUR BUDGET Opposed to the more traditional budget processes, our focus is now on providing quality services that are aligned with our strategic plan, instead of just adding and/or cutting from last year's budget. Inputs Process Outputs Result Calendar of Events ❑ May 5 -Budget Packets Distributed to Departments ❑ May 30 —June 2— Department Budget Reviews ❑ July 18 —Preliminary Budget Workshop with Mayor/Council ❑ Week of July 23 —Open House ❑ August 1—Adopt Tentative Budget ❑ August 15 —Public Hearing ❑ August 29 —Adopt Appropriations Ordinance ong-Term Planning Cnmmittee..- The Long -Term Planning Committee's final product us a five-year fiscal planning tool, which is: • Tied directly to the goals and objectives in the City's Strategic Plan. • Allows the City to create a well-planned, sustainable action plan. • Provides a wholistic approach to budgeting and allows us to focus on the overall needs of the organization Our Past vs. Our Current Traditional Budgeting Approach budgetStart with last year as the base Focus on adding/su5tracting trom base entitlements Autopilot increase = new base budget "Cut" from new base budget Justification for needs and costs, plus extras Incentive to build up costs and budget, which will ma cuts or reductions hard Difficult to find hidden/unnecessary costs Choose to cut services or raise taxes (or both) and get blamed for failing to recognize the cost of taxes and fees Our Approach Budgeting for Outcomes Focus on buying results that matter to the citizens from competing offers Since there is no base, there is no adding and subtracting Since there is no base, there is no adding and subtracting Offer to deliver results at a set price Incentive to produce the most results that matter Validate service levels provided to determine if intended target - outcome - was reached Choose the best services to offer to meet key intended outcomes at the price the citizens are willing to pay Debate the cuts, tax rates, etc. I I Debate how to get even better results OUR APPROACH Our Seven Steps... 1. Develop a community driven Strategic Plan. • Citizen surveys • Facilitated meetings with citizens 2. Present Results from Prior Fiscal Year Using Performance Measurement Data 3. Five year planning tool • 5 year "budget" horizon 4. Annual budget • Department Leaders Submit Proposals to Achieve Outcomes/Results 5. Allocate Revenue to Achieve Stated Strategic Planning 6. Rank Proposals and Fund the Best Proposals 7. Share with City Council what proposals are to be funded, which ones did not make the list. Outcomes/ Inputs Process Outputs Results OUR APPROACH Provide feedback: 1. Strategic Plan - Quarterly updates to Council on annual progress Strategic Plan Goals and Objectives. • What are we accomplishing? More importantly, what aren't we accomplishing and why? 2. Five Year Planning Tool • Realistic? Re-evaluate and re -prioritize. • Revisit and review annually • Kick-off to annual budget process Inputs M Process Outputs OUR APPROACH Provide feedback: (cont.) 3. Annual Budget • Are we addressing Council priorities? • Are we addressing goals and objectives as described in the Strategic Plan? • Monthly "Dashboard" report • Quarterly financial presentations to City Council Inputs M Process Outputs Association of Idaho Cities Strategic Planning and the Budgeting Process City of Twin Falls Mission Statement Our mission, as stewards of the public trust, is to meet current and future needs of the community, promote citizen input, preserve our heritage, conserve and protect our social and physical resources and enhance the quality of life in Twin Falls. Advance Strategic Planning Priorities Fiscal Year Outcomes M. IHealthy Community, Secure Community, Accessible Community, Environmental ` Community, I Responsible community Learning Community, Prosperous Community What do we have to do? I What do we want to do? Basic Needs 0 Cost Benefit 00 Value Examples 0 © © = timeframe 0 = on-going #*=staffing Q = capital 1 = communication \1 = partners Air = Airport Division Build = Building Division CM = City Manager's Office ED = Economic Development Division E=Engineering Division E -PW= Engineering -Public Works Department Fin = Finance Department Fire = Fire Department HR = Human Resources Department IS = Information Services Department Plan = Planning Division P&R = Parks and Recreation Division PIO = Public Information Officer Police = Police Department PW=Public Works Division Goal PC3: Expand the opportunities for business and tourism. Initiative PC3.1: The City will develop a business marketing strategy. Objective PC3.1A: Identify three to five industry sectors that fit the community to 0 ED 0 create job diversity including more technology jobs, while retaining the focus on agricultural based economy. Objective PC3.113: Develop and maintain an inventory of industrial buildings and 0 ED sites. Initiative PC3.2: The City will use tourism as a tool in economic development. Objective PC3.2A: Develop a strategy for funding the development of community © P&R 0 facilities that support cultural, recreational and entertainment activities in partnership with other organizations. Objective KIM: Use existing and potential tourism activities as a tool for 0 ED economic development efforts. Initiative PC3.3: The City will serve as the focal point for economic development efforts. Objective PC3.3A: Focus on both business retention and expansion efforts. 00 ED Objective PC3.313: Create and support partnerships in pursuit of economic 00 ED development objectives and strategic plan goals. Objective PC3.3C: Explore the viability of establishing an incubator for start-up © ED 0 businesses and entrepreneurial activity. Objective KIM: Explore mechanisms to enhance access to capital for new and © ED expanding businesses. Use and Understanding Economic Trends & Indicators • Employment Trends • Derek E. Santos, Idaho's Chief Economist, said that non-farm employment is projected to climb from 622,200 jobs in 2012 to 720,200 in 2017. That's an average annual increase of 3.15%. • The City of Twin Falls unemployment rate has improved significantly over the course of the last year: From 6.1% in December 2012 to 3.6% in May 2015 • The number of workers has also increased by 4.5% (or 2,335) from May 2014 to May 2015 • Construction Activitv Trends • FYTD Single Family Starts increased 30.4% compared to this time in FY 2014 (92 to 120) • FYTD New Commercial Starts have grown 46.2% compared to this time in F 2014 (13 to 19) • Construction index has increased by 2.98% from February 2014 to February 2015 • Cost of Doing Business Trends and use of the Municipal Cost Index • From February 2014 to February 2015, the MCI has increased by a total of 0.09%. • The Consumer Price Index (CPI) has increased by 0.04% over this same period of time. Property Tax Scenarios PW FY 2018 - No I FY 2018 — New FY 2018 —New Construction + 3% Increase Construction + 3% + Foregone Tax Rate Taxes per $1,000 $119,000 Home - Median $150,000 Home 0.009333098 0.009409558 0.009999587 $9.33 $555.32 $699.98 $9.40 $559.33 $705.03 $9.99 $594.98 $749.97 Proprietary Funds — Wastewater Fund • The Waste Water Fund supports the activities of the Waste Water Treatment Plant, the City's collection system and the Pretreatment coordination with industries. • The total Wastewater budget for FY 2020i S $8,336,459. This represents an 23.06% overall decrease if compared to the FY 2019 budget. • Personnel: $1,552,459,260 (0.28% increase) • M & O: $2,466,777 (4.47% increase) • Capital: $1,592,500 (62.08% decrease) • Debt Service: $2,635,967 (0.13% decrease) • Transfers: $88,756 (3.15% increase) .2S .20 .3-5 _10 S 0 61oIa90loli�i:1all MIN [s. 919114MMMS American Bmocklocl[ Buhl Burley C"LdA uCk Fier Gooding Kimberly Kura ML. ]Morrie Ruperr shoshoree Twin Falls we"cleil Fans m Sal ia[ion flee of listed C iry ! Ci[y oTJero a Current Fee tf City of Jerome Proposed Fee Property Taxes on a Median Home ($119,000) - annual assessment Annual Water Bill- 800 cf/month (average household, family 4) - $29.76 / month Annual Sewer Bill for 800-cf/month (average household, family 4) - $56.85 / month Annual Sanitation Bill- average household Annual Difference Monthly Difference Annual Irrigation- Normal sized lot of 6,250 square feet Annual Irrigation- Annual Difference Monthly Difference $594.25 $357.12 $682.20 $9.44 Total $1,643.01 $83.58 $565.89 $357.12 $682.20 $9.79 $1,615.00 ($24.16) ($2.01) $83.58 $622.95 $357.12 $682.20 $9.79 $1,672.06 $32.90 $2.74 $83.58 $0.00 $0.00 $0.00 $0.00 *(10% increase in value) TVi�IN FOF Iy VLOMp ERUiIl� pA �4 e� EST. 1907 SEft V tNp Questions & Comments Travis Rothweiler, ICMA-CM City Manager trothweiler@tfid.org — 208-735-7271 Mike Williams City Administrator 208-324-8189