Fiscal Services

City of Great Falls
Adopted Budget

July 1, 2005 Through June 30, 2006

Distinguised Budget Presentation Award

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Great Falls, Montana for its annual budget for the fiscal year beginning July 1, 2004. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Please note: The Budget is a plan of financial operation for the fiscal year and is a statement of the City's position at one point in time. Once printed and approved by the City Commission, no changes or updates are made to this budget document.

The sections of the Budget are PDF files. If you need to download the free Acrobat Reader, follow the link below.

If you need to download the free pdf reader, click on the icon below.

Download Acrobat Reader

Note to screen reader users. The source budget documents make use of images of the spreadsheets and graphs for the various funds. Since the graphs are pulled from Excel, comma delimited lists of the numbers are available to screen reading software, so the files are not overly screen reader friendly. We appologize for this. Contact the Budget Office at 406-455-8419, for any information, about or from this budget, that you may require.

Table of Contents

Introduction

Mayor and City Commission1
Policy Making and Administrative Officials2
City of Great Falls3
City Manager's Transmittal Letter6

Organization

City Organization Chart11
City Organization and Department Functions12
City Personnel14
Department Organizations Charts * This is a large file size= 570k kb18

Financials

Annual Budget Resolution39
Balances and Changes by Fund – Appendix A43
All Funds Combined46
Sources and Uses by Fund Type48
Revenue Highlights49
Revenue by Fund and Type54
Expenditures Highlights56
Expenditures by Fund and Type59
Interfund Transfers61
Types and Descriptions of Funds65
Fund Summaries
General Fund
General Fund Combined72
Revenue per Line Item73
Graphs – Sources Fiscal Year 2006 and Three Year Trend76
Expenditures by Departments77
Graphs – Uses Fiscal Year 2006 and Three Year Trend78
General Fund Structure79
City Commission80
City Manager81
City Clerk83
Miscellaneous Administration Divisions84
Debt Service Administration86
Court Operations87
Fire Department89
Legal Services92
Neighborhood Councils93
Parks Division94
Police Department95
Special Revenue Funds
Special Revenue Funds Combined97
Graphs – Special Revenue Funds Combined98
Tax Increment Fund99
Planning Fund101
CTEP Projects Fund104
Lighting Districts Fund106
Historic Bridge Fund108
Support and Innovation Fund110
911 Special Revenue Fund112
Police Special Revenue Fund114
Fire Special Revenue Fund117
Public Works Special Revenue Fund119
Street District Fund121
Library Fund125
Library Foundation Fund128
Park & Recreation Special Revenue Fund130
River's Edge Trail Special Revenue Fund133
Lewis & Clark Signature Event Fund135
Multi-Sports Special Revenue Fund137
Natural Resources Fund139
Portage Meadows Fund144
Housing Authority Fund146
Federal Block Grant Fund148
Federal Home Grant Fund152
Special Development Grant Fund155
Community Development Fund157
Economic Revolving Fund160
Permits Fund164
Licenses Fund167
Pasta Montana Tax Increment Fund169
Agriculture Technology Fund171
Debt Service Funds
Debt Service Funds Combined173
Graphs – Debt Service Funds Combined174
Improvement Districts Revolving Fund175
Soccer Park Bond Fund177
Tax Increment Bond Fund179
Capital Project Funds
Capital Project Funds Combined181
Graphs – Capital Project Funds Combined182
General Capital Projects Fund183
Hazard Removal Fund185
Sidewalk Hazard Removal Fund187
Enterprise Funds
Enterprise Funds Combined189
Graphs – Enterprise Funds Combined190
Water Fund191
Sewer Fund199
Storm Drain Fund203
Sanitation Fund207
Electric Utility Fund213
Safety Services Fund215
Parking Fund217
Golf Courses Fund220
Swim Pools Fund224
Recreation Fund228
Fairgrounds Fund232
Civic Center Events Fund234
Internal Service Funds
Internal Service Funds Combined237
Graphs – Internal Service Funds Combined238
Administrative Services Fund239
Central Communications Fund242
Health and Benefits Fund244
Insurance and Safety Fund246
Fiscal Services Fund249
Information Technology Fund253
Central Garage Fund257
Facilities Maintenance Fund260
Engineering Fund264
Public Works Fund267
Park and Recreation Administration Fund269
Civic Center Facility Services Fund271

Capital & Debt

Capital
Capital Expenditures273
Current Capital Expenditures by Category274
Five Year Capital Expenditures Summary276
Capital Improvement Programs – Project Descriptions280
Debt
Computation of Legal Debt Margin284
Long-Term Debt Schedule285

Supplemental

Annual Tax Levy Resolution289
Residential Property Tax Computation292
Annual Tax Levies293
Property Tax Percentages294
Statistics295
Glossary301

Policies

Policy for Reserves and Designations309
Debt Policy311
City Commission Goals and Philosophy314
Budget Development Process315
Public Opportunity in Budget Development317
Budget Presentation319
Master Plans321
Facility Revolving Schedules (FRS)322
Equipment Revolving Schedules (ERS)323
Capital Improvement Programs (CIP)324

Home => Departments => Fiscal Services => Budget