City of Great Falls
Adopted Budget
July 1, 2007 Through June 30, 2008
Prepared by the
City of Great Falls Budget Office
Cheryl Patton, Assistant City Manager
Melissa Kinzler, Budget Officer
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, 2006. 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.
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
Policies |
|
| Mayor and City Commission | 1 |
| Policy Making and Administrative Officials | 2 |
| City Commission Goals and Philosophy | 3 |
| City Manager's Transmittal Letter | 4 |
| Budget Development Process | 9 |
| Budget Presentation | 11 |
| Policy for Reserves and Designations | 13 |
| Debt Policy | 15 |
| Master Plans | 18 |
| Facility Revolving Schedules (FRS) | 19 |
| Equipment Revolving Schedules (ERS) | 20 |
| Capital Improvement Programs (CIP) | 22 |
Financials |
|
| Annual Budget Resolution | 23 |
| Balances and Changes by Fund – Appendix A | 27 |
| All Funds Combined | 29 |
| Revenues and Expenditures by Fund Type | 31 |
| Revenue Highlights | 33 |
| Revenue by Fund and Type | 38 |
| Expenditures Highlights | 40 |
| Expenditures by Fund and Type | 43 |
| Interfund Transfers | 45 |
| Fund Balance | 50 |
| Types and Descriptions of Funds | 52 |
| Fund Summaries | |
| General Fund | 59 |
| Revenue per Line Item | 62 |
| Graphs – Sources Fiscal Year 2007 and Three Year Trend | 63 |
| Expenditures by Departments | 64 |
| Graphs – Uses Fiscal Year 2007 and Three Year Trend | 65 |
| General Fund Structure | 66 |
| City Commission | 67 |
| City Manager | 68 |
| City Clerk | 70 |
| Miscellaneous Administration Divisions | 71 |
| Debt Service Administration | 73 |
| Court Operations | 74 |
| Fire Department | 76 |
| Legal Services | 80 |
| Neighborhood Councils | 81 |
| Park and Recreation Administration | 82 |
| Parks Division | 83 |
| Police Department | 84 |
| Special Revenue Funds Combined | 90 |
| Graphs – Special Revenue Funds Combined | 91 |
| Tax Increment Fund | 92 |
| Planning Fund | 94 |
| CTEP Projects Fund | 98 |
| Lighting Districts Fund | 100 |
| Historic Bridge Fund | 103 |
| Support and Innovation Fund | 105 |
| 911 Special Revenue Fund | 107 |
| Police Special Revenue Fund | 109 |
| Fire Special Revenue Fund | 112 |
| Public Works Special Revenue Fund | 114 |
| Street District Fund | 116 |
| Library Fund | 119 |
| Library Foundation Fund | 123 |
| Park and Recreation Special Revenue Fund | 125 |
| River's Edge Trail Fund | 128 |
| Lewis and Clark Signature Event Fund | 130 |
| Natural Resources Fund | 132 |
| Portage Meadows Fund | 137 |
| Housing Authority Fund | 139 |
| Federal Block Grant Fund | 141 |
| Federal Home Grant Fund | 145 |
| Community Development Fund | 148 |
| Economic Revolving Fund | 151 |
| Permits Fund | 155 |
| Licenses Fund | 158 |
| Agriculture Technology Fund | 160 |
| Debt Service Funds Combined | 162 |
| Graphs – Debt Service Funds Combined | 163 |
| Master Debt SILD | 164 |
| Improvement Districts Revolving Fund | 166 |
| Soccer Park Bond Fund | 168 |
| Swim Pool Rehab GO Bond | 170 |
| Tax Increment Bond Fund | 172 |
| Capital Project Funds Combined | 174 |
| Graphs – Capital Project Funds Combined | 175 |
| General Capital Projects Fund | 176 |
| City Lighting Construction | 178 |
| Improvement District Projects | 180 |
| Hazard Removal Fund | 182 |
| Sidewalk Hazard Removal Fund | 184 |
| Enterprise Funds Combined | 186 |
| Graphs – Enterprise Funds Combined | 187 |
| Water Fund | 188 |
| Sewer Fund | 194 |
| Storm Drain Fund | 199 |
| Sanitation Fund | 202 |
| Electric Utility Fund | 208 |
| Safety Services Fund | 210 |
| Parking Fund | 212 |
| Golf Courses Fund | 215 |
| Swim Pools Fund | 221 |
| Recreation Fund | 226 |
| Civic Center Events Fund | 230 |
| Internal Service Funds Combined | 234 |
| Graphs – Internal Service Funds Combined | 235 |
| Human Resources Fund | 236 |
| Central Communications Fund | 239 |
| Health and Benefits Fund | 241 |
| Insurance and Safety Fund | 243 |
| Fiscal Services Fund | 246 |
| Information Technology Fund | 252 |
| Central Garage Fund | 256 |
| Facilities Maintenance Fund | 259 |
| Engineering Fund | 261 |
| Public Works Administration Fund | 264 |
| Park and Recreation Administration Fund | 267 |
| Civic Center Facility Services Fund | 269 |
Capital & Debt |
|
| Capital | |
| Capital Expenditures | 271 |
| Current Capital Expenditures by Category | 272 |
| Five Year Capital Expenditures Summary | 274 |
| Capital Improvement Programs – Project Descriptions | 278 |
| Debt | |
| Computation of Legal Debt Margin | 280 |
| Long-Term Debt Schedule | 281 |
Operations |
|
| City Organization Chart | 285 |
| Great Falls Community | 286 |
| Department Functions | 287 |
| City Personnel | 289 |
| Department Organization Charts and Mission Statements | 293 |
Supplemental |
|
| Annual Tax Levy Resolution | 313 |
| Residential Property Tax Computation | 317 |
| Annual Tax Levies | 318 |
| Property Tax Percentages | 319 |
| Statistics | 320 |
| Glossary | 327 |