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IDAPA RULE BOARD POLICY IDAPA FEE BOARD ACTION REQUIRED INFO ONLY, NO ACTION REQUIREDAGENDA ITEMIdaho Park and Recreation Board MeetingAugust 9 – 11, 2022Best Western Plus Ponderay Mountain Lodge477326 Highway 95Ponderay, ID 83852AGENDA ITEM:FY 2024 Budget ProposalACTION REQUIRED:Board Action RequiredPRESENTER:Steve MartinPRESENTATIONBACKGROUND INFORMATIONInformation regarding the fiscal year (FY) 2023 budget is provided as a beginning referenceand basis for the FY 2024 budget. The information includes charts displaying the department’sFY 2023 appropriation (pages 1 and 2) and a ten-year expenditure history for the department(page 3).FY 2024 BUDGET PROPOSALNote: The final FY 2024 budget proposal is nearly identical to the “draft” proposal presentedto the Board in May, with the addition of the following two items.1. DU 12.12 - 500,000 in General Funds to complete the construction of the Trail of theCoeur d’Alenes maintenance shop. This will be submitted as a supplemental request toour FY 2023 budget as requested by DFM.2. DU 12.51 - 5,000,000 in additional one-time ARPA State and Local Recovery Fundsas requested by DFM. This is in addition to the 10 million in ongoing funds and allowsfor full appropriation of the 45 million originally recommended by the Governor’sOffice.The FY 2024 budget proposal assumes increases in benefit costs of 171,200 and CEC of 387,100 (page 5). Actual benefit cost increases and CEC, if any, are unknown until theDivision of Financial Management (DFM) issues budget instructions in July, however, to moreaccurately reflect projected cash balances these amounts are being reserved.Page 1 of 2

The FY 2024 budget includes enhancement requests for increases in personnel costs for newfull-time positions (FTPs), seasonal personnel, and operating expenditures in the Operationsdivision (see DUs 12.01 – 12.05 on page 9). Additional enhancement requests include FTPsand one-time capital outlay to establish an East Region maintenance crew (DU 12.11), andcapital development projects including a group shelter at McCroskey State Park, and anentrance station at the Lionhead unit of Priest Lake State Park (DU 12.08 and 12.09). All theseenhancement requests are fully supported by conservative revenue estimates from dedicatedand federal funds.The FY 2024 budget request for one-time capital outlay is 7,968,000 (see Form B-7 beginningon page 11) and represents a 36% decrease from the total approved in FY 2023 (excluding 23,016,400 in federal ARPA funds). The total by category is as follows: Capital Equipment Replacement - 2,343,000 (14% increase versus FY 2023) includesrecreation program specialty equipment and park vehicle fleet and equipment items.This level of replacement is consistent with our historical equipment replacementneeds.Capital Repairs – Maintenance Projects - 2,625,000 (71% increase versus FY 2023)includes our ongoing effort to address the department’s capital maintenance needs. Thisreflects consideration of the substantial amount of maintenance projects alreadybudgeted and not yet complete, along with the additional projects that are beingprioritized from a portion of the 20 million in federal ARPA funds in FY 2023.Program Enhancements - 3,000,000 (CO) 100,000 (OE) (for DUs 12.04 through12.12) is a substantial decrease (-64%) versus FY 2023 primarily due to the large scopeof the Eagle Island Campground project approved in FY 2023, as well as the additionalenhancements that are being prioritized from a portion of the 20 million in federalARPA funds in FY 2023.Overall, the FY 2024 budget draft proposal is a 10.3% decrease from the FY 2023appropriation. Additional ongoing personnel and operating total approximately 1.8 million.Current cash balance projections support this proposal while preserving appropriate balancesin our dedicated funds.STAFF RECOMMENDATIONSStaff recommends Board approval of the FY 2024 budget proposal based upon the rankedreplacement and enhancement items, for a total request of 69,009,000, as summarized on pagefive of this agenda item. Additionally, staff requests Board approval to adjust Health Benefitcosts and CEC, if any, to the actual amounts included in DFM’s budget instructions when theyare issued.Page 2 of 2

Idaho Department of Parks and RecreationFY 2023 Budget Appropriation by FundMiscellaneousRevenue0%Enterprise Fund3%Recreational Fuels7%Expendable Trust1%Registration20%% ChangeTotal Appropriation by Fundfrom FY 2022General Fund 3,730,6006.9%4.6%Indirect Cost Recovery 479,600Parks and Recreation 15,788,40042.4%Recreational Fuels 5,742,3007.7%Registration 15,340,3001.6%Miscellaneous Revenue 111,5000.0%1.5%Enterprise Fund 2,267,500Expendable Trust 1,116,50021.0%-0.3%Federal 9,318,700Federal - ARPA 23,016,400N/ATotal 76,911,80059.9%Federal12%Parks andRecreation21%Federal - ARPA30%Indirect CostRecovery1%General Fund5%1

Idaho Department of Parks and RecreationFY 2023 Budget Appropriation by Expenditure ClassificationOperatingExpenditures13%Capital Outlay16%Total Appropriation% Changeby Expenditure Classificationfrom FY 202215.6%Personnel Costs 16,255,300Operating Expenditures 10,011,50011.0%Capital Outlay 12,359,30026.9%Capital Outlay - ARPA 23,016,400N/ATrustee & Benefit 15,269,3000.0%59.9%Total 76,911,800Personnel Costs21%Capital Outlay ARPA30%Trustee & Benefit20%2

Idaho Department of Parks and RecreationActual Expenditures SummaryBudget Year Basis (Includes Encumbrances)BY PROGRAMManagement ServicesPark OperationsCapital DevelopmentTotalFY 2014ActualFY 2015ActualFY 2016ActualFY 2017ActualFY 2018ActualFY 2019ActualFY 2020ActualFY 2021ActualFY 2022AppropriationFY 2023Appropriation% Changefrom FY .5%294.9%59.9%BY FUND SOURCE0001-00 General0125-00 Indirect Cost Recovery0243-00 Parks and Recreation0247-00 Recreational Fuels0250-00 Parks and Rec Registration0349-00 Miscellaneous Revenue0410-00 Enterprise Funds0496-00 Parks and Recreation Trust0344-00 Federal ARPA0345-00 Federal CARES Act0348-00 Federal %4.6%42.4%7.7%1.6%0.0%1.5%21.0%-100.0%15.8%59.9%BY EXPENDITURE CLASSIFICATIONPersonnel CostsOperating ExpendituresCapital 50.89154.64156.64158.39157.39159.39170.97Full-Time Positions (FTP)Note: FY 2017 includes approximately 300,000 in one-time Personnel Costs for 27th payroll.FY 2021 reflects 5% General Fund holdback, as well as loss of 6.0 FTP in IT consolidation.3

Idaho Department of Parks and RecreationFY 2024 Budget Draft ProposalOperatingExpenditures15%Capital Outlay12%Capital Outlay ARPA22%Personnel Costs26%Trustee & Benefit25%4Total Appropriation% Changeby Expenditure Classificationfrom FY 202310.1%Personnel Costs 17,900,200Operating Expenditures 10,671,5006.6%Capital Outlay 7,968,000-35.5%Capital Outlay - ARPA 15,000,000-25.0%Trustee & Benefit 17,469,30014.4%-10.3%Total 69,009,000

Idaho Department of Parks and RecreationFY 2024 Budget RequestAll Agency FunctionsBudget by Decision UnitFY 2023 Total 846,100FY 2023 Total Estimated ExpendituresFTP or Fund AdjustmentRemoval of One-time ExpendituresRemoval of ReappropriationBase 5,100(8,659,300) (16,716,400)(10,400,000) (3,200,000)-FY 2024 BaseProgram MaintenanceBenefit Cost Increase (Estimate 1,000 per FTP)CEC Salary Multiplier (Estimate 3%)Replacement Items - Rec Bureau EquipmentReplacement Items - Park Infrastructure & EquipmentReplacement Items - VehiclesReplacement Items - Computer ReplacementReplacement Items - Capital Maintenance 01,243,000600,000400,000100,0002,625,000FY 2024 Program 20010,671,50022,968,00017,469,30069,009,000Program Enhancements12.01 - 10.58 FTP for Additional Park Staff12.02 - Increase Base Operating Expenditure12.03 - Increase Base Seasonal PC12.04 - 2.0 FTP for Motorized Trails Maintenance12.05 - 0.25 FTP for Boating Training Coordinator12.06 - Responsible OHV Media Campaign12.07 - UTV for Motorized Trails Program12.08 - McCroskey - Develop Group Shelter / Toilet / Parking12.09 - Priest Lake - Lionhead Entrance Station12.10 - Registration - Increase Pass-through Appropriation12.11 - East Region Maintenance Crew12.12 - Trail of the Coeur d'Alenes Maintenance Shop12.51 - ARPA Discretionary FundsFY 2024 Budget RequestBudget by Expenditure ObjectPersonnel CostsOperating ExpendituresCapital OutlayTrustee and BenefitF:\BUDGET\2024 Budget\Board Book\FY 2024 Board Budget 0,911,800(25,375,700)(14,000,000)-5

Idaho Department of Parks and RecreationFY 2024 Budget RequestManagement ServicesBudget by Decision UnitFY 2023 Total AppropriationFTP35.08General782,500FY 2023 Total Estimated ExpendituresFTP or Fund AdjustmentRemoval of One-time ExpendituresBase Reductions35.08-FY 2024 BaseProgram MaintenanceBenefit Cost Increase (Estimate 1,000 per FTP)CEC Salary Multiplier (Estimate 3%)Replacement Items - VehiclesReplacement Items - Computer ReplacementReplacement Items - Capital Maintenance ProjectsFY 2024 Program MaintenanceProgram Enhancements12.10 - Registration - Increase Pass-through AppropriationFY 2024 Budget RequestBudget by Expenditure ObjectPersonnel CostsOperating ExpendituresCapital OutlayTrustee and BenefitF:\BUDGET\2024 Budget\Board Book\FY 2024 Board Budget ,000100,000-6

Idaho Department of Parks and RecreationFY 2024 Budget RequestOperationsBudget by Decision UnitFY 2023 Total 493,800Federal3,016,100Total23,458,000FY 2023 Total Estimated ExpendituresFTP or Fund AdjustmentRemoval of One-time ExpendituresBase 016,100-23,458,000(1,960,000)-FY 2024 Base135.89Program MaintenanceBenefit Cost Increase (Estimate 1,000 per FTP)CEC Salary Multiplier (Estimate 3%)Replacement Items - Rec Bureau Equip & Vehicles (10.31 and 10.33)Replacement Items - Park Infrastructure & Equip (10.31)Replacement Items - Park Vehicles (10.33)Replacement Items - Capital Maintenance Projects -FY 2024 Program ogram Enhancements12.01 - 5.0 FTP New Rangers12.01 - 3.0 FTP Admin Asst 112.01 - 2.0 FTP Asst Managers12.01 - 0.58 FTP to Increase (2) Existing Positions to 1.0 FTP12.02 - Increase in OE Base12.03 - Increase in Seasonal Base12.04 - Rec Bureau Motorized Trails Enhancement12.05 - Rec Bureau 0.25 FTP for Training Coord to 1.0 FTP12.06 - Rec Bureau Responsible OHV Media Campaign12.07 - Rec Bureau New UTV for Motorized Trails12.11 - East Region Maintenance CrewFY 2024 Budget RequestBudget by Expenditure ObjectPersonnel CostsOperating ExpendituresCapital OutlayTrustee and BenefitF:\BUDGET\2024 Budget\Board Book\FY 2024 Board Budget 0150.72-7

Idaho Department of Parks and RecreationFY 2024 Budget RequestCapital DevelopmentBudget by Decision UnitFY 2023 Total ,700)(14,000,000)-10,000,00010,000,000FY 2023 Total Estimated ExpendituresFTP or Fund AdjustmentRemoval of One-time ExpendituresRemoval of ReappropriationBase Reductions-FY 2024 BaseProgram MaintenanceCapital Maintenance - Health & Safety (10.35)Capital Maintenance - Preservation / Preventative MaintenancCapital Maintenance - Building and Infrastructure Improvemen----125,000565,0001,935,000FY 2024 Program Maintenance--2,625,00010,000,00012,625,000Program Enhancements12.08 - McCroskey - Develop Group Shelter / Toilet / Parking12.09 - Priest Lake - Lionhead Entrance Station12.12 - Trail of the Coeur d'Alenes Maintenance Shop12.51 - ARPA Discreationary 00500,0005,000,000FY 2024 Budget 80,00019,380,000Budget by Expenditure ObjectPersonnel CostsOperating ExpendituresCapital OutlayTrustee and BenefitF:\BUDGET\2024 Budget\Board Book\FY 2024 Board Budget 000) 5,0001,935,0008