Council approves interim budget changes; finance staff reports FY24 closeout

Boise City Council voted unanimously to approve a set of interim budget changes that staff said would reallocate $2.0 million in fiscal year 2024 end-of-year resources and add targeted appropriations for public safety, infrastructure and facilities.

Finance director Eric presented the five interim budget changes and the FY24 year-end report. "We have 5 interim budget changes for your consideration this afternoon," Eric said, opening the item and outlining the measures and overall performance for the year.

The IBC package included a $10,000 budget-neutral appropriation to support a public–private partnership with the Idaho Transportation Department and a private developer to relocate a sidewalk alongside State Highway 21 near Grand Forest after a traffic fatality earlier this year; a $50,000 increase to provide budget authority to transfer $1,200,000 from the heritage fund to a third‑party administrator to manage a shared library catalog; a $500,000 increase for improvements to the Ridge to Rivers Cartwright Trailhead (partially offset by a $200,000 private grant and $300,000 from open‑space levy funds); a $950,000 increase to the operating contingency from FY24 closeout funds to hold for FY26 budgeting; and a $2,700,000 appropriation for emergency stabilization of the condemned Union Block building, of which staff said about $1,000,000 would come from FY24 end‑of‑year funds and $1,700,000 from the Capital Fund facility reserve.

Eric also summarized the FY24 financial results. He said general fund collections finished at about a 94.1% budgeted collection rate, but excluding a $26,600,000 carryforward would show roughly 102.5% of budgeted revenues received. City staff reported approximately $10.6 million in actual resources at year end versus $8.6 million assumed in the FY25 budget, a $2.0 million difference that staff characterized as one‑time. "We treat it as one time," Eric said when asked whether the surplus would be ongoing.

Council members asked for and received details during discussion. A council member asked for quantification of police overtime; Eric said he did not have the exact figure in front of him but estimated it was "north of $2,000,000." Council members praised efforts to fill vacancies during the year while noting that personnel costs finished slightly above budget.

After questions, a council member moved approval of the interim budget changes "as presented by staff"; another council member seconded. The clerk called the roll, and the mayor announced: "All in favor, motion carries."

The council discussion that followed covered the sidewalk relocation partnerships (city, developer, ITD and a contractor), Ridge to Rivers trailhead amenities (paved parking, equestrian parking and a restroom), and the planned use of operating contingency funds for one‑time FY26 initiatives. Staff said the integrated library system funds being transferred represented a consortium fund balance accumulated from member library contributions and would be administered by a new third‑party manager.

Council instructions were limited to accepting the staff recommendations and approving the budget changes. Staff indicated follow‑up would occur during the FY26 budget development process and that one‑time FY24 resources were the primary source for the IBC allocations.

Votes at a glance

- Motion: "Approval of the interim budget changes as presented by staff." Outcome: approved (unanimous). Clerk read the roll; the mayor announced the motion carried.

Sources: City finance presentation and council roll call.