Fiscal Services

City of Great Falls
Adopted Budget

July 1, 2006 Through June 30, 2007

Great Falls City Seal

Prepared by the
City of Great Falls Budget Office
Cheryl Patton, Assistant City Manager

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, 2005. 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
Great Falls Community 3
City Commission Goals and Philosophy 7
City Manager's Transmittal Letter 8

Organization

City Organization Chart 13
Department Functions 14
City Personnel 16
Department Organization Charts and Mission Statements * This is a large file size= 619k kb 20

Financials

Annual Budget Resolution 41
Balances and Changes by Fund – Appendix A 44
All Funds Combined 47
Revenues and Expenditures by Fund Type 49
Revenue Highlights 50
Revenue by Fund and Type 55
Expenditures Highlights 57
Expenditures by Fund and Type 60
Interfund Transfers 62
Types and Descriptions of Funds 66
Fund Summaries
General Fund 73
Revenue per Line Item 74
Graphs – Sources Fiscal Year 2007 and Three Year Trend 77
Expenditures by Departments 78
Graphs – Uses Fiscal Year 2007 and Three Year Trend 79
General Fund Structure 80
City Commission 81
City Manager 82
City Clerk 84
Miscellaneous Administration Divisions 85
Debt Service Administration 87
Court Operations 88
Fire Department 90
Legal Services 93
Neighborhood Councils 94
Park and Recreation Administration 95
Parks Division 96
Police Department 97
Special Revenue Funds Combined 99
Graphs – Special Revenue Funds Combined 100
Tax Increment Fund 101
Planning Fund 103
CTEP Projects Fund 106
Lighting Districts Fund 108
Historic Bridge Fund 111
Support and Innovation Fund 113
911 Special Revenue Fund 115
Police Special Revenue Fund 117
Fire Special Revenue Fund 120
Public Works Special Revenue Fund 122
Street District Fund 124
Library Fund 127
Library Foundation Fund 130
Park & Recreation Special Revenue Fund 132
River's Edge Trail Fund 135
Lewis & Clark Signature Event Fund 137
Multi-Sports Special Revenue Fund 139
Natural Resources Fund 141
Portage Meadows Fund 146
Housing Authority Fund 148
Federal Block Grant Fund 150
Federal Home Grant Fund 154
Community Development Fund157
Economic Revolving Fund 159
Permits Fund 163
Licenses Fund 166
Pasta Montana Tax Increment Fund 168
Agriculture Technology Fund 170
Debt Service Funds Combined 172
Graphs – Debt Service Funds Combined 173
Master Debt SILD 174
Improvement Districts Revolving Fund 176
Soccer Park Bond Fund 178
Tax Increment Bond Fund 180
Capital Project Funds Combined 182
Graphs – Capital Project Funds Combined 183
General Capital Projects Fund 184
City Lighting Construction 186
Improvement District Projects 188
Hazard Removal Fund 190
Sidewalk Hazard Removal Fund 192
Enterprise Funds Combined 194
Graphs – Enterprise Funds Combined 195
Water Fund 196
Sewer Fund 202
Storm Drain Fund 207
Sanitation Fund 210
Electric Utility Fund 215
Safety Services Fund 217
Parking Fund 219
Golf Courses Fund 222
Swim Pools Fund 227
Recreation Fund 232
Fairgrounds Fund 237
Civic Center Events Fund 239
Internal Service Funds Combined 242
Graphs – Internal Service Funds Combined 243
Human Resources Fund 244
Central Communications Fund 247
Health and Benefits Fund 249
Insurance and Safety Fund 251
Fiscal Services Fund 253
Information Technology Fund 258
Central Garage Fund 262
Facilities Maintenance Fund 265
Engineering Fund 267
Public Works Administration Fund 270
Park and Recreation Administration Fund 272
Civic Center Facility Services Fund 274

Capital & Debt

Capital
Capital Expenditures 277
Current Capital Expenditures by Category 278
Five Year Capital Expenditures Summary 280
Capital Improvement Programs – Project Descriptions 284
Debt
Computation of Legal Debt Margin 288
Long-Term Debt Schedule 289

Supplemental

Annual Tax Levy Resolution 293
Residential Property Tax Computation 296
Annual Tax Levies 297
Property Tax Percentages 298
Statistics 299
Glossary 304

Policies

Policy for Reserves and Designations 311
Debt Policy 313
Budget Development Process 316
Public Opportunity in Budget Development 318
Budget Presentation 320
Master Plans 322
Facility Revolving Schedules (FRS) 323
Equipment Revolving Schedules (ERS) 324
Capital Improvement Programs (CIP) 325

Home => Departments => Fiscal Services => Budget