FY 2025-2026 Annual Appropriation
ORDINANCE NO. 391
ANNUAL APPROPRIATION ORDINANCE
FOR FISCAL YEAR 2025-2026
AN ORDINANCE ENTITLED THE ANNUAL APPROPRIATION ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, APPROPRIATING THE SUM OF $4,001,077 TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF IDAHO CITY 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 City Council of the City of Idaho City, Boise County, Idaho.
SECTION 1. That the sum of $4,001,077 be, and the same is appropriated to defray the necessary expenses and liabilities of the City of Idaho City, Boise County, Idaho for the fiscal year beginning October 1, 2025.
SECTION 2. The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows:
CITY OF IDAHO CITY | FY 22/23 BUDGETED | FY 22/23 ACTUAL | FY 23/24 BUDGETED | FY 23/24 ATD 8-01-24 | FY 24/25 BUDGETED | FY 24/25 ATD 8-01-25 | FY 25/26 PROPOSED
REVENUES
Property Taxes | $101,929 | $72,538 | $108,647 | $99,515 | $138,781 | $129,213 | $144,721 Taxes and Court Revenue | $54,110 | $4,911 | $22,375 | $6,395 | $16,375 | $5,675 | $23,804 Licenses and Permits | $30,702 | $44,000 | $36,159 | $19,015 | $22,978 | $8,180 | $23,432 Intergovernmental Revenues | $150,456 | $101,554 | $149,659 | $92,815 | $135,589 | $49,278 | $116,750 Charges for Services | $13,275 | $5,900 | $11,325 | $1,371 | $7,425 | $6,120 | $7,660 Miscellaneous | $12,820 | $2,346 | $48,747 | $1,445 | $536 | $1,963 | $1,855 Special Assessment Financing | $59,960 | $7,547 | $10,147 | $9,784 | $12,693 | $13,034 | $14,264 Other Financing Sources | $14,825 | $9,381 | $2,500 | $2,500 | $2,500 | $3,056 | $3,500 TOTAL General Fund | $438,077 | $248,177 | $389,559 | $232,840 | $336,877 | $216,519 | $335,977
STREET FUND
Boise County-Property Taxes | $49,309 | $34,036 | $50,475 | $51,556 | $26,435 | $25,414 | $28,886 Intergovernmental Revenues | $22,868 | $28,858 | $37,692 | $51,660 | $45,258 | $39,489 | $43,788 Other Financing Sources | $0 | $356 | $7,845 | $4,443 | $7,845 | $10,327 | $13,639 TOTAL Street Fund | $72,177 | $63,250 | $96,012 | $107,659 | $79,538 | $75,230 | $86,313
SEWER FUND
Charges for Services | $193,179 | $142,850 | $215,226 | $130,350 | $238,040 | $179,584 | $242,320 Other Financing Sources | $50 | $3,841 | $3,000 | $4,403 | $5,000 | $2,993 | $4,000 TOTAL Sewer Fund | $193,229 | $146,690 | $218,226 | $134,753 | $243,040 | $182,577 | $246,320
WATER FUND
Charges for Services | $317,260 | $289,591 | $370,278 | $229,953 | $371,282 | $300,451 | $372,313 Miscellaneous | $400 | $10,780 | $17,754 | $15,747 | $8,075 | $3,908 | $4,000
DEQ GRANT DW2405LF 23/24 | $50,000 | $22,398 | $2,450,000 | $130,546 | $3,085,428 | $188,559 | $2,876,154
TOTAL Water Fund | $367,660 | $322,769 | $2,838,032 | $376,246 | $3,464,785 | $492,918 | $3,252,467
DEQ Water Bond DW1104/ Repayment starting 23/24 | $0 | $0 | $0 | $80,000 | $80,000 | $56,950 | $80,000
GRAND TOTAL Revenue | $1,071,143 | $780,887 | $3,541,829 | $931,499 | $4,204,240 | $1,024,194 | $4,001,077
EXPENDITURES
General Administration | $162,936 | $107,344 | $182,061 | $94,122 | $124,372 | $98,184 | $137,948 Public Safety - Law Enforcement | $275,141 | $188,265 | $207,498 | $159,935 | $212,505 | $162,100 | $198,029 Total General Fund | $438,077 | $295,609 | $389,559 | $254,057 | $336,877 | $260,284 | $335,977 Street Fund | $72,177 | $67,448 | $96,012 | $80,884 | $79,538 | $62,374 | $86,313 Sewer Fund | $193,229 | $137,796 | $218,226 | $170,403 | $243,040 | $209,967 | $246,320 Water Fund | $367,660 | $404,067 | $388,032 | $315,846 | $379,357 | $397,950 | $375,953
DEQ GRANT DW2405LF 23/24 | | | $2,450,000 | $130,546 | $3,085,428 | $2,896,869 | $2,876,514
DEQ Water Bond DW1104/ Repayment starting 23/24 | $0 | | | $80,000 | $80,000 | $80,000 | $80,000 Total Other Fund Expenditures | $633,066 | $609,311 | $3,152,270 | $777,679 | $3,867,363 | $3,647,160 | $3,665,100 Grand Total All Expenditures | $1,071,143 | $904,920 | $3,541,829 | $1,031,736 | $4,204,240 | $3,907,444 | $4,001,077
SECTION 3. That a general tax levy on all taxable property within the City of Idaho City be levied in an amount allowed by law for the general purposes for said City, for the fiscal year beginning October 1, 2025.
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 Idaho World, a newspaper of general circulation in the City of Idaho City, and the official newspaper of said City.
PASSED BY THE COUNCIL of the City of Idaho City this 10th day of September, 2025.
APPROVED BY THE MAYOR OF the City of Idaho City this 10th day of September, 2025.
Publish in The Idaho World September 17th, 2025.
Ken Everhart, Mayor
ATTEST:
Nancy L. Ptak, City Clerk-Treasurer