Notes to Financial Statements

b) The CID (non major governmental) entered into an agreement with the General fund to advance funds to cover legal fees of the CID. The draw period is 36 months. The repayment period is 168 months beginning after the last draw.

Governmental Fund Balances

Governmental fund balances have been assigned for the following projects and programs:

• General government - Open POs for Information technology equipment replacements, continuance of Civil Rights training (Human and Civil Rights Education and Immersion Program), staff augmentation for critical projects, child care licensing support, Economic development projects in progress, open POs for Mayor’s office initiatives and innovation and performance, open POs for service catalog project, enhance city-wide security, FY23 unanticipated needs that may arise.

• Fire - open PO for computers on backorder.

• Police - open POs for items on backorder, professional services and minor equipment in process.

• Parks and Recreation - Repairs for the train depot, pond water quality, parks work trucks, Julia Davis road and parking lot, Rhodes restrooms, Idaho Ice World Zamboni and other major equipment.

• Culture - Open POs for minor office equipment and for Arts and History Hayman House project .

• Community Services - Valley Regional Transit capital projects, State Street corridor, street lighting projects, Continuum of Care: New Path and Phoenix projects, contracts fo the design of Boise, Climate Action: climate implementation and initiative services and studies, entergy and water efficiency, housing initiatives and homeless services.

• Debt service and post retirement benefits

• Community and economic development

Below is a summary of significant encumbrances included within assigned fund balance at September 30, 2022: