HomeMy WebLinkAboutCouncil Minutes Police Department Budget Meeting - May 11, 2026 (208) 359-3020
35 North 1st East
Rexburg, ID 83440
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City Council Fiscal Year 2027 Budget Meeting Minutes – May 11, 2026
Mayor Jerry Merrill
Council Members:
Bryanna Johnson David Reeser
Colin Erickson Bill Riggins
Eric Erickson Alisha Tietjen
City Staff:
Spencer Rammell – City Attorney
Matt Nielson – Finance Officer
Keith Davidson – Public Works Director
Alan Parkinson – Planning & Zoning Administrator
Scott Johnson – Economic Development Director
Deborah Lovejoy – City Clerk
2:30 P.M. Fiscal Year 2027 Budget Meeting – Police Detectives, Police Community Policing, DARE, Animal Control, Police Patrol, Police Administration.
Finance Officer Nielson reviewed the Police Detectives Budget Report.
Budget Items: Full Time Overtime: overtime costs increased significantly during the Vallow investigation. The department spent nearly $23,000 in overtime in 2024. The proposed overtime
budget is projected at about $12,000, with fiscal year 2026 projected around $11,000. Finance Officer Matt Nielson said the projection was based on approximately $5,374 already spent
halfway through the fiscal year. Summer events such as marathons, parades, and homecoming create high overtime demands. Detective Hermosillo expressed concern about reducing the overtime
budget due to the possibility of future major investigations or increased staffing needs. The department would likely need about $15,000 in overtime funding. They will manage within
the current budget for 2026 but recommended increasing the overtime budget to $15,000 for fiscal year 2027.
Accured Leave/Vacation Buyout: Discussion regarding the increase to employees may cash out up to 48 hours of vacation time each Christmas, contributing to higher payout amounts in some
years.The city also pays retiring employees accumulated sick leave at 35 cents on the dollar. They do not expect any Police Department retirements within the next five years, including
fiscal year 2027. High
payout amounts in fiscal year 2024 were mainly caused by multiple employee retirements. Officers can accrue compensatory on-call time and cash it out at year-end, which also impacts
the budget.
Benefits, W/C Claims Surcharge and W/C Refund: The proposed budget includes an estimated 22.5% increase in health insurance costs for both the city and employees. Recent major medical
claims, mostly involving dependents, significantly increased insurance costs. Health Insuracne claims appear to be declining, which could help reduce future insurance rate increases.
PERSI is expected to increase contribution rates beginning in July 2027, affecting the fiscal year 2027 budget. The estimate PERSI increase could be around 1.5%, impacting both employees
and the city.
W/C Refund: The Police Department has historically received significant workers’ compensation refunds due to having very few claims. The workers’ compensation program rewards departments
with low claims activity and encourages safe practices.
Uniforms: proposed budget amount - $6,400
Wellness/Recreation Programs: proposed budget amount - $3,300
Supplies: proposed budget amount - $3,800.
Fule and Oil: A recommended increasing to the fuel and oil:
Current year: from $14,500. to at least $16,000.
Following year: approximately $17,000 due to fuel price uncertainty
The fuel costs are somewhat lower because officers typically do not travel long distances regularly.
Insurance: This insurance category referred to general liability and vehicle insurance, not employee health insurance. Only a modest insurance increase is included because final rates
are still pending.
Small Tools/Equipment: proposed budget amount - $6,500
Training, Travel, & Meetings: A request increasing the training budget from approximately $13,000. to $15,000. The increase was requested to cover specialized training costs for a newly
hired detective. Detective training was described as more advanced and expensive than standard patrol training.
VSA Training-/Invest Travel: Discussion ongoing CVSA-related training and travel expenses, noting that CVSA certification is typically renewed every other year. Investigative travel
costs for autopsies, laboratory testing, and related duties are paid from the same training and travel budget.
CVSA stands for “Computer Voice Stress Analysis.” The department occasionally provides CVSA testing services for outside agencies and receives reimbursement payments. Finance Officer
Nielson recommended continuing to record those reimbursements as miscellaneous revenue within the General Fund rather than offsetting departmental expenses directly. Reimbursements are
currently coded under miscellaneous revenue account “3803.” Finance Officer Nielson noted that police department revenues appeared higher than normal during the current year and would
be reviewed further during the police administration budget discussion.
Telephone & Internet, and Equipment Repair: expenses were reported as stable and consistent.
Software-related expenses are expected to finish the year in the upper $30,000 range. Concerns regarding some budget reports appeared to show the department significantly over budget
in the software category. Finance Officer Nielson explained the issue is caused by approximately $16,000 in old encumbrances carried forward from prior fiscal years, not actual overspending.
He asked department staff to review outstanding purchase orders tied to accounts and work with finance staff to remove outdated encumbrances. Old purchase orders can remain in the accounting
system for years if departments do not formally close or cancel them. Departments are responsible for reviewing and determining which encumbrances should be removed.
Computer Program/Software Maintenance: The Police Department pays approximately $15,000 annually for the Cellebrite forensic software program, along with additional costs for systems
such as E-Force, Leads Online, and Nighthawk. These software programs are essential for investigations, digital evidence collection, and law enforcement operations. Discussion whether
the proposed software budget of approximately $39,000 would be sufficient to cover ongoing costs. The department had actually spent approximately $37,000 in the software category, while
an additional $19,000 shown on reports came from old encumbrances carried over from prior years. The Cellebrite payment is likely representing the department’s annual subscription cost.
Most police software contracts increase by approximately 4% annually. The proposed software budget already included a modest increase to account for expected vendor price increases.
Based on current software expenses of about $38,000, the proposed budget of approximately $39,500 appeared sufficient for anticipated needs. If outstanding encumbrances are found to
be valid obligations, the software budget would likely need to be increased further.
New Software, IT- Forensic Computers and FARO Scanner: The budget includes approximately $5,000 for IT forensic computers for both the current and following year. Discussion regarding
purchasing a used Faro scanner, a digital 3D crime scene scanning tool used for homicide and fatality crash investigations. The Faro scanner creates detailed 3D images of crime scenes
that can later be used in court presentations for juries. Currently, the department must rely on other agencies, such as Idaho Falls, to scan major crime scenes because Rexburg does
not own a scanner. The technology is significantly more advanced and efficient than traditional measuring methods using tape measures and diagrams. The scanner would improve crime scene
documentation accuracy and speed up investigations. A new Faro scanners typically cost between $80,000 and $90,000, so the department is considering purchasing a used unit from another
agency.
Discussion: if all proposed Police Department budget requests would result in approximately a 40% overall department increase over three years. The city’s general revenues have only
increased about 19% over four years, averaging less than 5% annually. The financial challenge of supporting increases larger than overall revenue growth. Salary increases and the proposed
Faro scanner purchase as the largest contributors to the budget growth.
Salaries FT: The approximately $134,600 salary increase is listed separately in the budget report.
The Patrol Division requested one additional officer position and a parking attendant position expected to be partially offset by parking revenues. Additional staffing requests were
also submitted by the Information Technology and Wastewater Departments. Overall staffing requests are lower than the previous year, though it remained a significant budget year for
the Police Department. Police Department staff explained that rapid city growth and new commercial and residential development are increasing police workload and calls for service. Police
Officers are also handling increasingly serious and complex incidents, including major investigations, fires, and homicides. Population growth has made future staffing and workload needs
more difficult to predict.
Discussion: ensuring police staffing keeps pace with Rexburg’s rapid growth and development. Department Staff explained that training a new officer takes approximately one year before
the officer can work independently. The department’s goal of maintaining proactive policing rather than only reacting to calls for service. The detectives currently spend most of their
time responding to active cases, leaving little opportunity for proactive investigations and surveillance. Regional partnerships, including the Upper Valley Drug Task Force, help agencies
share intelligence and assist each other on major investigations. Police Officers no longer have enough downtime for proactive patrols because they are constantly responding to calls.
Many incidents now require multiple officers, including disturbances, crashes, and mental health-related calls. Supervisors and detectives frequently assist patrol operations because
staffing levels are stretched thin. Mental health incidents and complex calls for service have increased significantly over the past three to four years.
Finance Officer Nielson reviewed the Police Community Policing Budget Report.
The Community Policing Division consists of five full-time certified police officers. The Animal Shelter Division operates separately and includes two additional full-time employees.
The Community Policing budget reflects approximately $481,500 in personnel costs for the five officers. Officers are assigned across multiple schools and can rotate between locations
as needed.
Full Time Overtime and Accrued Leave/Vacation Buyout: Overtime expenses are projected at approximately $9,000 for both the current and upcoming fiscal years, compared to about $7,300
the previous year. Accrued leave and vacation buyout expenses were estimated at approximately $9,800 for the current year and $9,900 for the following year. Department leadership has
encouraged officers to use compensatory time before year-end to reduce large leave payouts. The budget includes a 2.73% cost-of-living adjustment (COLA) for employee compensation.
Benefits, W/C Claims Surcharge, W/C Refund and Uniforms – Resources Officers and Unfiorms Bike Patrol: The Community Policing Division is projected to experience a significant increase
in health insurance and employee benefit costs, with total benefits estimated at approximately $283,000. Insurance costs fluctuate depending on employee coverage selections and staffing
assignments. The division has maintained very few workers’ compensation claims, resulting in credits or reduced workers’ compensation costs. Department Staff requested maintaining the
uniform budget at approximately $3,000 to replace worn jackets and sweatshirts used during school and outdoor events.
Fuel and Oil: The fuel and oil have increased slightly due to uncertainty in fuel prices, with costs projected around $6,500. The “block party” budget supports community outreach events
such as the
Special Needs Lunch program. Prior-year block party expenses totaled approximately $1,015 in fiscal year 2024 and about $2,042 the following year. Reimbursements from outside contributors
helped offset some outreach event costs. Recommendation to maintain the block party budget at approximately $1,500.
Small Tools/Equipment: The small tools budget is set at approximately $6,000 for the current year and $5,000 for the following year. The liability insurance costs continue to rise and
are impacted by staffing levels, employee wages, and city assets.
Training, Travel, & Meetings: Budget is projected at approximately $8,200.
Telephone and Internet and Equipment Repairs: This expenses is expected to remain stable, while equipment repair costs are budgeted at approximately $4,500. The software budget was increased
slightly from approximately $8,600 to $8,700 to account for annual subscription increases. The capital equipment request included one electric bicycle estimated to cost approximately
$6,000. The Community Policing Division budget has increased from approximately $752,000 in fiscal year 2024 to approximately $852,000 in fiscal year 2027. He stated that the division’s
budget growth is significantly smaller than the increases proposed within the Detective Division budget.
Discussion regarding adding budget funding for the department’s police dog. Department staff discussed adding budget funding for expenses related to “Sarge,” the department’s police
dog. Expected expenses include veterinary care, vaccinations, and general care costs estimated at approximately $1,000 annually. Placing that police dog expenses within the supplies
budget category. Recommendation to increase the supplies budget from approximately $2,900 to about $4,000 for the following year.
Discussion of only one employee within the division may potentially retire in the near future, though retirement is not expected for at least another three years. The employee had
previously considered retiring during the current year but later decided against it, highlighting the difficulty of predicting retirement timing. The employee is currently the only certified
officer in the division eligible for retirement. The city would continue monitoring retirement plans and adjust future accrued leave and retirement buyout budgeting as plans become more
certain.
Finance Officer Nielson reviewed the Animal Control/Shelter Budget Report.
Revenue: The Animal Shelter typically generates approximately $20,000 to $30,000 annually through fees and other revenue sources. The Animal Shelter has occasionally received large
outside donations or contributions, though those are not included in the budget unless they are considered likely to occur. Department staff stated that the shelter is working with a
Utah-based company regarding possible grant funding opportunities tied to the shelter’s long-standing no-kill status. Finance Officer Nielson explained that if grant funding is received,
the city could later process a budget adjustment to add the grant revenue and related expenditures into the Animal Shelter budget.
Discussion: Growing community concern over increasing stray cat population. The Animal Shelter is often full and unable to take additional cats. Department Staff is pursuing a trap-neuter-release
(TNR)
program for animals. The TNR program costs are expensive due to surgeries and veterinary care Grant funding for TNR has been discussed for years but not received. Severe shelter overcrowding
occurs during kitten season. New shelter addition will be primarily designed for cats. Many stray cats are too feral or aggressive for adoption. Some feral cats must be euthanized due
to safety and liability concerns. The TNR program could help reduce euthanasia and future litters. Public awareness of the scale of the problem remains limited. Possible future shelter
expansion to address overcrowding
Fines – Dog: Dog-related ordinance fines are being coded into the wrong budget category. Approximately $700 in dog fines have been collected but not properly reflected in budget reports.
Fines are being incorrectly deposited into boarding or miscellaneous fee accounts. Revenues involved actual citations for ordinance violations, not licensing or adoption fees. Prior
year dog fine revenues had also been coded incorrectly. Finance Officer Nielson proposed creating or increasing a separate dog fines revenue line item. Department staff has increased
enforcement activity. Enforcement efforts included dog feces violations, dogs running at large, and neighborhood complaints. There are unpaid citations. Initial dog fine revenue projection
of $700 have increased to approximately $1,500.
Expense – Salaries FT: Animal Shelter division currently includes two full-time employees. Finance Officer Nielson did not identify any major expense increases or unusual budget changes.
Shelter expenses are described as normal operational and routine costs. Department Staff did not request significant budget adjustments. Animal Shelter expenses historically remain relatively
stable compared to other police-related divisions. No additional concerns were raised regarding the proposed expense budget.
Finance Officer Nielson reviewed the Police Department DARE Budget Report.
Discussion: DARE fund operates differently from other city funds. The city primarily manages and operates the DARE program for convenience purposes. The city handles purchasing supplies,
planning, and program operations. Funding is typically collected from both the county and the city. The City contributions are matched within the program funding structure. In some
years, additional money could be carried forward by the committee. Committee carryforward funds have not recently been needed because prior allocations have covered costs. The DARE organization
maintains its own separate 501(c)(3) nonprofit entity. The city-managed fund is primarily used for internal operation of DARE programs.
Revenue: The City of Rexburg provides approximately 90% of the D.A.R.E. program funding. Madison County also contributes financially to help offset program costs. The county contribution
is projected to increase to approximately $6,500. Program reserve balance is expected to end the fiscal year at about $11,000 and approximately $4,800 of reserve funds are projected
to be used next year. The estimated
future carryover reserve balance will be around $6,000. Contribution increases are intended to preserve long-term program sustainability.
Expenses: Future funding increases may be necessary as program costs continue rising. The previous annual funding levels were closer to $8,500. D.A.R.E. supplies and materials continue
to become more expensive each year. Official D.A.R.E.-branded merchandise is considered very costly. The Department now purchases lower-cost custom shirts instead of official branded
shirts. Official D.A.R.E. shirts cost approximately $13–$15 each, roughly double local alternatives. D.A.R.E. organization strictly protects and controls use of its trademarked logo.
The D.A.R.E. nonprofit organization helps fund supplies, materials, and training expenses. Nonprofit also pays for instructor training, hotel, and travel costs. Madison County has an
officer scheduled for D.A.R.E. training during the current year. Department Staff hope additional officers can attend future training courses using nonprofit funding.
Finance Officer Nielson reviewed the Shop with a Cop Budget Report.
Finance Officer Nielson said Fund 91 represents the “Shop with a Cop” program fund. The program is considered financially self-sustaining. This fund historically maintains reserves
of approximately $40,000. The projected fiscal year 2026 carryover balance is approximately $44,800. Approximately $3,500 from reserves may be used during the following fiscal year.
An estimated reserve balance will remain at nearly $40,000 afterward. Program receives consistent community donations. Reserve funds generate approximately $1,500–$2,000 annually in
investment interest income. Donation totals vary significantly from year to year. The program received approximately $20,000 in donations during fiscal year 2024 and received approximately
$15,000 in donations during fiscal year 2025. Nearly $13,000 in donations have been received during the current fiscal year. Finance Officer Nielson projected approximately $15,000 in
future annual donations for conservative budgeting purposes. The Shop with a Cop account, functions similarly to a city-administered trust fund. The city primarily handles accounting
and financial management for the program.
Finance Officer Nielson reviewed the Police Patrol Budget Report.
Salaries FT, Certification Raises-Budget and New Hire-Budget-Partrol Officer: The department has 22 full-time employees supported by a $1.7 million budget. An additional $12,000 is
budgeted annually for POST training certifications. Two employees are currently attending POST training through the College of Eastern Idaho (CEI). If recruits qualify for the Idaho
Launch Grant, the state covers about 80% of training costs, leaving the department to pay about $1,700 total for two recruits. Without the grant, CEI training costs about $6,000 per
officer. The Meridian POST Academy does not require the city to pay tuition or housing—only fuel and per diem expenses. Meridian training lasts about 12 weeks, while CEI lasts about
17 weeks, though CEI recruits can return home nightly. The Meridian academy recently switched to a four-day training week. The Idaho Launch Grant can only be used once, creating challenges
when applicants have already used the program before joining the department. In those cases, the city must cover full training costs or send recruits to the Meridian academy. Department
staff noted ongoing statewide discussions and legislative efforts regarding POST training requirements and rising training costs.
The POST certification processing is currently severely delayed, taking 6–12 months for higher-level certifications. One certification submitted in October is still pending, and another
submitted in May has not yet been processed after 12 months. Department staff said staffing shortages at the state POST office are worsening delays after losing another employee. POST
currently runs three academies per year but is considering reducing that to two academies with about 50 candidates each. This year, the department sent 42 recruits to Meridian and 2
to CEI. The department hired two replacements after losing two officers. A new patrol officer costs about $121,500 in the first year.
Full Time Overtime: expenses are projected to exceed the $198,000 budget and may reach around $220,000 due to summer events, July 4th weekend, and the marathon. Two officers recently
returned from POST and should finish field training within about 1–1.5 months. Two additional recruits at CEI are expected back in July and fully operational around October or November
after field training.
Part Time Wage – Police Reserves, Contraft Event Pol-FTOT Labor, Accrued Leave/Vacation Buyout,W/C Clamis Surcharge, W/C Refund, Uniforms Patrol, Uniforms Swat, Wellness/Recreation
Programs, Supplies -Patrol, Supply-Ammo/Swat/Shootingrange, Supplies-k9 and Fuel & Oil. The department maintains a small budget for reserve officers and receives approximately $8,000
from the school district for contract events. Vacation buyouts are primarily handled within this division, especially during the Christmas season when employees commonly cash out vacation
time. Benefits are projected at approximately $1.15 million for the following year. Workers’ compensation claims have remained low, which has resulted in a favorable credit for the department.
Expenses related to uniforms, wellness programs, and supplies. Uniform expenses are estimated at around $20,000, while wellness expenses are projected at approximately $7,800. Supply
costs have remained relatively consistent over recent years. Fuel and oil costs are expected to increase slightly due to market conditions, although there is hope that prices would stabilize
in the future.
Small Tools/Equipment: Police Patrol is expanding its fleet with seven additional patrol vehicles, while two already-upfitted vehicles still require updated dash camera systems. The
current WatchGuard dash camera system is obsolete, replacement parts are no longer available, and the department is struggling to maintain aging equipment. Upgrading to the newer Axon
camera system costs approximately $15,000 per vehicle over a five-year period, totaling an estimated $135,000 for nine vehicles. Dash camera expenses are not included in vehicle lease
agreements because including them would significantly increase lease costs. Projected police vehicle lease costs for 2026 are approximately $412,000, although efforts reduced some projected
lease expenses from about $419,000 to $381,000. Previous police equipment packages sometimes included camera systems, but newer technology options are substantially more expensive. Department
staff preferred the Axon system because it provides better functionality and compatibility with neighboring law enforcement agencies. Advanced Axon features include automatic translation
in more than 160 languages and automatic activation of nearby body cameras when a taser is deployed. Due to budget limitations, the department only purchases the basic Axon package and
cannot afford advanced premium features.
The department had budgeted approximately $30,000 for video cameras, but additional costs remain because several vehicles are still not fully equipped. Replacing dash camera systems
is an ongoing long-term financial challenge because the technology becomes outdated after five years and requires another replacement cycle. The addition of seven new patrol vehicles
in 2028 to further increase the need for upgraded camera systems and related equipment. Exploring grant opportunities to help cover future camera and equipment costs, although temporary
funding assistance may no longer be available.
The St Anthony Police Department donated used body cameras and dash cameras, allowing Rexburg officers to temporarily maintain and repair the older WatchGuard system. Officers currently
use two separate camera platforms: the older WatchGuard system and the newer Axon system. Managing
evidence from two separate systems creates operational and investigative challenges, especially during incidents involving multiple officers.
Discussion considered budgeting strategies to spread replacement costs over time, including setting aside approximately $45,000 annually to gradually replace camera systems. One proposal
suggested maintaining a smaller shared fleet of fully equipped patrol vehicles at the station instead of outfitting all take-home vehicles. Many officers serve specialized roles, including
SWAT, DUI investigation, DRE, phlebotomy, drone operations, and supervisory duties. Officers with take-home vehicles must often be available for immediate recall during emergencies,
making quick access to fully equipped vehicles essential. The possibility of officers sharing camera-equipped vehicles while off-duty officers used vehicles without cameras to lower
equipment costs. Department staff stated that shared vehicle systems will create operational difficulties because patrol vehicles contain specialized equipment assigned to specific officers
and duties. Constantly switching vehicles and equipment would increase logistical challenges and slow emergency response times. Assigning fully equipped, ready-to-deploy patrol vehicles
directly to officers remains the most practical and effective operational approach despite the high costs.
Discussion regarding funding additional dash camera systems for police patrol vehicles and determining the appropriate budget allocation. Seven new dash camera systems are estimated
to cost approximately $105,000, while equipping seven incoming patrol vehicles plus two existing vehicles without cameras would cost about $135,000. Allocating approximately $45,000
annually for camera systems would be enough to maintain long-term replacement schedules. Extention of patrol vehicle lease cycles from five years to seven years to reduce costs and delay
major replacement expenses.
Patrol vehicles require significant additional equipment beyond the vehicle itself, including cages, cameras, radios, radar systems, and emergency lighting. An added cost of approximately
$70,000 to $75,000 in equipment and installation costs to outfitting a patrol vehicle. The Police Department is tying to remain fiscally responsible by lowering installation costs, extending
leases, and cutting unnecessary expenses wherever possible. 16 patrol vehicles are scheduled to come off lease in 2028, creating the potential for another major financial challenge.
Immediate funding priorities include purchasing two additional camera systems for patrol vehicles currently operating without dash cameras. The estimated cost for the two immediate
camera systems is approximately $30,000. A proposal to increase the 2026 vehicle camera budget to approximately $154,000 to fund seven new systems and address the two vehicles currently
lacking cameras.
Drug Test/Shots/Background Checks: Police employee background check and psychological evaluation costs have increased, causing the department to exceed its previous budget by approximately
$1,800 last year. The expenses discussed are related to hiring police employees, not background checks on criminal suspects. The police hiring process includes certified psychological
exams, aptitude testing, and extensive personal background investigations. Psychological evaluations are conducted online through a provider in Oregon and generally cost between $450
and $500 per applicant. Additional follow-up evaluations can increase the total testing cost per applicant. Discussion increasing the background check budget from approximately $4,600
to $5,000 to better cover rising expenses.
Computer Program/Software Maintenance, Solar Speed Sign – MSD 321 Reimbursment and K-9 Drug Dog -Contributed: The projected police department software and programming maintenance costs
of approximately $25,000 to $26,000. Department Staff recommended postponing the purchase of an additional drug dog because the department’s current two dogs are still performing effectively.
Police dogs are usually acquired between two and three years old, work approximately seven to nine years, and often live ten to twelve years. Outfitting a canine vehicle is expensive,
costing approximately $37,000 because of specialized cages, temperature control systems, and related equipment.
Discussion a new AI-powered police reporting system called “Code 4,” which integrates with body camera and dash camera systems. Code 4 can generate police reports by analyzing recorded
video footage from police camera systems. Reports currently taking officers one-and-a-half to two hours to complete could potentially be generated in just a few minutes using the AI
technology. Discussion whether to purchase additional solar speed signs and trailer batteries. Department Staff recommended delaying those purchases for approximately two years, stating
that while the signs provide public relations benefits, they can also be difficult to maintain and manage. The police department’s current tasers are outdated and nearing the end of
their usable lifespan. Replacement tasers are expected to cost approximately $4,000 per unit.
Discussion: The Rexburg Police Department is transitioning into the regional Upper Valley SWAT Team, which creates new budget and equipment considerations. Recommendation to maintaining
or slightly increasing the SWAT uniform budget during the transition to support standardization efforts. The Upper Valley SWAT Team includes agencies from Teton County, Madison County,
Fremont County, and several surrounding city police departments. Joining the regional SWAT team allows multiple agencies to train together regularly and coordinate responses more effectively
during emergencies. The participating agencies are also finalizing a memorandum of understanding (MOU) to standardize procedures and ensure consistent operations across jurisdictions.
Temporarily increasing the SWAT uniform budget from approximately $2,500 to around $3,000 during the transition period.
Finance Officer Nielson reviewed the Police Administration Budget Report.
Permits-Parking -76%: The discussion focused on parking permit revenue projections and how revenues are divided between the Police Administration Department and the Streets Department.
The city currently allocates 76% of parking permit revenue to Police Administration and 24% to the Streets Department. Parking permit revenue projections appeared lower than the prior
year’s totals. Last year’s parking permit revenue totaled approximately $172,000, while current projections were estimated between $157,000 and $160,000. The current projections do not
include fall semester permit sales, which historically generate the largest share of annual revenue. The previous fall semester alone generated approximately $205,000 in main parking
permit sales. Despite the possibility of higher future revenues, officials preferred to keep projections conservative at approximately $160,000.
Lease-Proceeds from New Obligation:Budgeting challenges related to police vehicle leases, accounting rules, and federal grant funding. City Staff explained that the budget line labeled
“lease proceeds from new obligation” is tied to GASB accounting requirements for leased police vehicles.
Federal Grant Police: The status of the federal COPS grant that currently supports police staffing. The Police Department expects to receive approximately $120,000 in grant funding during
the current year and another $100,000 the following year. The current COPS grant funding is expected to expire by the
end of 2027. Department staff expressed interest in applying for another COPS grant before the current grant expires in order to overlap funding periods.
Fines-Parking: Parking fine revenue is projected at approximately $192,000 for the year. The Police Department has collected approximately $98,555 in parking fines, with an additional
$44,000 in overdue citations either escalated or sent to collections. The collections agency received 1,700 unpaid parking tickets and later another 700 overdue accounts for collection
efforts. Under the previous collection agency, revenue was split 50/50, while the new agreement allows the city to retain approximately 65% of collected revenue and the agency receives
35%, unless cases proceed to court. Parking fines begin at approximately $30, then double and eventually triple if they remain unpaid over time.
Sale of Police Assets: vehicle resale revenue. The city projected approximately $20,000 in vehicle sale revenue during the current year and around $35,000 the following year because
many vehicles are expected to complete their lease terms. Approximately 16 police vehicles are scheduled to come off lease in the near future. Vehicles that become unreliable or perform
poorly are generally returned at the end of their lease periods.Vehicles in good condition, especially trucks and non-patrol vehicles, are often retained and reassigned to other city
departments.
Contributions-MSD 321-Resource Officer and Miscellaneous Revenue-Police: The discussion focused on Madison School District’s financial contributions toward community policing services
and concerns about the long-term sustainability of the arrangement. City Staff projected that community policing costs for the following year would total approximately $850,000. The
Madison School District is expected to contribute only about $270,000 toward those policing services. The city is subsidizing a significant portion of school-related policing costs.
Fingerprinting services provided for school district employees. Since April 7, 2025, the department generated approximately $6,301 in fingerprinting revenue after purchasing a new fingerprint
machine. Approximately 35% of fingerprinting services are provided free of charge for school district employees. Concerns were raised about whether the Madison School District will continue
contributing approximately $270,000 annually in future years. The district’s current payments are supported through a three-year grant funding structure. City Staff will adjust miscellaneous
revenue projections to approximately $8,500 for the current budget cycle.
Salaries FT, Merit/Salary Study Raise-Budget and Budget-FT Parking Attendant: the department currently budgets for 10 full-time employees and two part-time employees. The estimated
full annual cost of hiring an additional parking attendant would be approximately $93,200, including full family benefits. The new position could generate approximately $45,000 in additional
parking citation revenue. Based on those projections, the estimated net budget impact of the position would be approximately $48,000. An additional parking attendant would likely focus
on weekday evening enforcement, while patrol officers would continue handling weekend enforcement. Parking citations currently average approximately $55 each, and department staff believed
more consistent enforcement could significantly increase revenue.
Supplies-Honor Guard and Supplies- Evidence: future replacement efforts will gradually rotate jackets, pants, shoes, and other uniform items over time. The Honor Guard uniform budget
remain at approximately $1,200 instead of being reduced to $500. Specialized evidence collection bags cost approximately $3 to $4 each because they must meet strict legal standards for
evidence preservation and chain-of-custody procedures. The evidence supply budget remain at approximately $1,500 for the following year.
Hired Work-Sheriff Dispatch, Training, Travel & Meeing: the projected dispatch-related expenses at approximately $346,000 for the upcoming budget cycle. Dispatch costs have been higher
during the previous two years; however, the budgeted amount would remain the same. The $346,000 projection specifically related to dispatch operations and not vehicle lease accounting.
The police administration travel and training budget. The current proposed travel and training budget is approximately $10,000, but department staff requested that it remain at $12,000.
Ilets(telex)-State System: The ILETS system is used for driver’s license checks, vehicle registration searches, and stolen property inquiries. Agencies must pay system access fees and
maintain employee certifications in order to legally use the databases. Although the current year’s budget included approximately $48,000 for ILETS, actual expenditures remain closer
to historical levels of approximately $25,000 to $26,000. Department Staff agreed to temporarily keep the higher projected amount in place until the official billing structure and future
fee schedule are verified. Heat & Lights: The police building, including heating and electricity costs. Budget projection to remain at approximately $15,500 because future winter conditions
remain unpredictable. There are ongoing HVAC and temperature control problems within the police facility.
Computer Program/Software Maintenance: the police department’s computer software and maintenance budget, is projected at approximately $45,500.
Finance Officer Nielson reviewed the Police Impact Budget Report.
Impact Fees-Police, Hired Work: The draft police impact fee study is nearly complete, but final adoption is delayed because the street impact fee study remains unfinished. The previous
annual police impact fee collections were approximately $60,000, current projections are near $80,000, and next year’s estimate increased to approximately $108,000. There was approximately
$58,000 in hired services expenses tied to projects such as Portman Square consulting work, Alpha Graphics mailers, and financial consulting from Zions. The larger encumbered expense
amount was actually associated with municipal bond consulting rather than the impact fee study itself. City Staff estimated that approximately $362,000 in police impact fee carryover
funds would remain available entering the 2027 budget year. If the proposed bond measure passes, the city plans to transfer approximately $470,000 from police impact fee reserves toward
construction of a future police facility. The police impact fee funds are separate from other police building savings accounts and are legally restricted for growth-related public safety
infrastructure expansion.
Finance Officer Nielson reviewed the Drug Interdiction/Education Budget Report.
Dicussion: Fund 09, which primarily contains opioid settlement revenues and other restricted law enforcement funding sources. Fund 09 comes from opioid settlement funds with strict
legal spending restrictions. The police department has mainly used opioid settlement funds for specialized law enforcement training, including K-9 training, DRE (Drug Recognition Expert)
certification, advanced crime scene instruction, and drug investigation programs. Discussion regarding veterinary and medical expenses for police K-9s. The “animal medicine and vet”
budget line covers annual veterinary care, vaccinations, injuries, and health maintenance for police dogs. City Staff proposed moving veterinary expenses into the patrol division budget
instead of continuing to charge them against Fund 09.
Creating a separate patrol budget line specifically for K-9 veterinary expenses to improve accounting clarity and compliance. The historical use of drug seizure funds to support K-9
operations and other drug enforcement expenses.
Finance Officer Nielson reviewed the Small Police Grants Budget Report.
Discussion regarding Fund 13, which contains smaller police grants, primarily overtime traffic enforcement grants administered through the Idaho Transportation Department (ITD). Department
Staff described major changes in how ITD distributes grant funding. Under the new system, future grant allocations are heavily based on measurable enforcement performance from previous
grant periods. Agencies that generate larger numbers of citations during grant-funded enforcement campaigns are expected to receive larger future grant awards.
Full Time Overtime: City staff noted that payroll and benefits accounting for grant-funded overtime can be complicated because grant reimbursements do not always fully cover associated
personnel expenses. The city has a new ordinance ticketing system for municipal code enforcement. The new ticketing system will allow the city to finally enforce ordinances that previously
existed but were difficult to implement in practice. Department Staff identified growing concerns involving e-bikes and park-related violations as areas needing stronger enforcement
tools. Department Staff acknowledged there will likely be a learning curve as officers adapt to the new ordinance procedures and revenue tracking methods.
Finance Officer Nielson reviewed the New Building City Hall Police Budget Report.
Fund Transfer – City General/ Conversion: The city has steadily contributed funds toward the new police building project over several years:
$425,000 in 2024
$300,000 in 2025
$300,000 in 2026
Proposed $150,000 contribution for 2027
An additional $470,000 in impact fees is planned.
Investment interest earnings have helped increase project funds, with about $733,000 carried over into the project fund at the start of 2026.
Major project expenses so far include:
$1.3 million spent on police property last year, recorded as $1.5 million due to a $200,000 contributed asset.
$652,300 spent this year on a shared property purchase with the county near the library.
After current expenses, the city expects to carry over approximately $550,700 into 2027.
By 2027, city staff estimates the project will have around $1.2 million in available cash.
If the bond measure passes, the city could use available funds for early project costs before accessing larger bond financing.
Discussion regarding alternatives to reduce financing costs, including:
Interim bond financing
I
nternal borrowing from city funds to avoid high external fees and interest.
City Staff stated that nearly $2.8 million will be invested in the project before selling the current police buildings.
Proceeds from selling existing police facilities may be placed back into savings to help fund future expansions or additions to the new building.
Adjournment 4:30 P.M.
APPROVED:
________________________________
Jerry Merrill, Mayor
Attest:
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Marianna Gonzalez, City Deputy Clerk