{ "schemaVersion": "2.0.0", "proposalId": "one-boise", "publicationDate": "2026-07-21", "lastUpdated": "2026-07-21", "status": "binding-dividend-rule", "currency": "USD", "purpose": "Turn verified recurring general-fund reductions into a standing public allocation instead of letting them disappear into the next budget.", "eligibleAmountSource": { "file": "fiscal-model.json", "field": "scenarios[].netRecurring.generalFund", "adoptedScenario": "base", "recognition": "The controller certifies the exact sourced loaded cost of each completed five-authorization tranche against payroll, position control, procurement, overtime, temporary labor, and reclassification records, then funds the entire 195390-dollar annual compensation reserve. Only a positive remainder enters the Dividend. Filing automatically increases the current annual Dividend appropriation; no council amendment or later vote is required.", "eligibilityFormula": "max(0, scenarios[].netRecurring.generalFund)", "excludes": [ "enterprise revenue and restricted utility money", "internal transfers", "asset sales", "unspent transition appropriations or workforce guarantee balances", "unexecuted contract reductions", "avoided future spending that never entered an appropriation", "a position that has been restored by contractor, temporary, overtime, or reclassification cost" ] }, "enterpriseSavingsTreatment": "No enterprise saving is booked in the adopted model. Any later verified water, sewer, or sanitation reduction remains in the same enterprise and enters its next cost-of-service and revenue-requirement calculation for ratepayers; it never becomes General Fund saving or Dividend cash.", "scenarioAmounts": [ { "scenarioId": "conservative", "eligibleGeneralFundNetRecurring": 0, "separateDevelopmentServicesNetRecurring": 0, "separateEnterpriseNetRecurring": 0, "totalNetRecurringAllModeledFunds": -124926, "valueType": "sensitivity-bound" }, { "scenarioId": "base", "eligibleGeneralFundNetRecurring": 1577036, "separateDevelopmentServicesNetRecurring": 0, "separateEnterpriseNetRecurring": 0, "totalNetRecurringAllModeledFunds": 1577036, "valueType": "adopted-plan" }, { "scenarioId": "higher-efficiency", "eligibleGeneralFundNetRecurring": 2102712, "separateDevelopmentServicesNetRecurring": 0, "separateEnterpriseNetRecurring": 0, "totalNetRecurringAllModeledFunds": 2102712, "valueType": "sensitivity-bound" } ], "categories": [ { "id": "garden-city-district-investment", "label": "Garden City District investment", "description": "A permanent district appropriation for housing preservation, public space, Greenbelt and river access, library service, arts and maker space, small-business continuity, accessibility, and capital maintenance.", "control": "Money carries forward for the Garden City District and cannot be swept into a citywide closing balance." }, { "id": "resident-tax-relief", "label": "Resident tax relief", "description": "Apply the certified 20 percent to reduce the next lawful city property-tax levy inside Idaho Code section 63-802 before adding any discretionary new general-fund program.", "control": "The budget resolution shows the lawful levy with and without the Dividend reduction. This is a levy reduction, not an identical dollar-for-dollar household bill guarantee." }, { "id": "utility-rate-stabilization", "label": "Utility affordability", "description": "A general-fund transfer into a separately accounted affordability and emergency-repair credit for income-qualified One Boise utility customers.", "control": "No restricted enterprise money moves into the general fund; credits are funded only from the Dividend appropriation." }, { "id": "employee-compensation-transition", "label": "Workers and service capacity", "description": "Fund the workforce guarantee account, hard-to-fill frontline compensation, credentialing, training, and the benefit bridge before any balance is released.", "control": "No payment substitutes for an obligation already funded in the transition appropriation." }, { "id": "citywide-modernization", "label": "One accountable city", "description": "Fund the resident operating layer, records access, accessibility, cybersecurity, service routing, and public Unification Ledger.", "control": "Every project carries a named owner, full life-cycle cost, delivery date, public acceptance test, and transaction record." } ], "defaultAllocation": { "status": "adopted-compact-allocation", "percentages": { "garden-city-district-investment": 30, "resident-tax-relief": 20, "utility-rate-stabilization": 10, "employee-compensation-transition": 20, "citywide-modernization": 20 }, "totalPercent": 100, "rule": "The mix is voter-protected for the first 10 fiscal years. The public simulator can test a different mix, but the adopted allocation remains the governing rule." }, "defaultAllocationAmounts": [ { "scenarioId": "conservative", "eligibleAmount": 0, "amounts": { "garden-city-district-investment": 0, "resident-tax-relief": 0, "utility-rate-stabilization": 0, "employee-compensation-transition": 0, "citywide-modernization": 0 }, "total": 0 }, { "scenarioId": "base", "eligibleAmount": 1577036, "amounts": { "garden-city-district-investment": 473111, "resident-tax-relief": 315407, "utility-rate-stabilization": 157704, "employee-compensation-transition": 315407, "citywide-modernization": 315407 }, "total": 1577036 }, { "scenarioId": "higher-efficiency", "eligibleAmount": 2102712, "amounts": { "garden-city-district-investment": 630814, "resident-tax-relief": 420543, "utility-rate-stabilization": 210271, "employee-compensation-transition": 420542, "citywide-modernization": 420542 }, "total": 2102712 } ], "simulatorRules": { "minimumPercentPerCategory": 0, "maximumPercentPerCategory": 100, "stepPercent": 1, "requiredTotalPercent": 100, "amountFormula": "eligibleGeneralFundNetRecurring * categoryPercent / 100", "rounding": "Use the largest-remainder method so whole-dollar categories equal the exact whole-dollar pool.", "whenOneSliderChanges": "Hold the changed category and rebalance the other four proportionally. This tests arithmetic; it does not amend the compact." }, "execution": [ "The controller posts the position-level saving certificate within 30 days of each fiscal quarter.", "Filing the certificate automatically increases the current annual appropriation at 30/20/10/20/20 under the enabling act's express Idaho Code section 50-1003 exception; the annual budget displays the amount, but display does not control appropriation.", "Spending authority closes on September 30 while restricted Dividend cash remains preserved and does not lapse, revert, or become General Fund residual.", "At 12:01 a.m. on October 1, the preserved restricted balance plus the certified recurring base is reappropriated by operation of law for the same five compact uses.", "The Unification Ledger shows projected, certified, appropriated, encumbered, spent, carried, and returned dollars by category.", "The annual external financial audit tests the ledger against payroll, procurement, general ledger, position control, levy, and utility-credit records.", "A failed substitution check reverses the saving and restores the Dividend category from the department that restored the cost." ], "sourceRefs": [ "garden-city-fy2026-budget", "garden-city-fy2025-audit", "garden-city-payroll-database-2026", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "princeton-cgr-ten-year", "idaho-code-50-1003", "idaho-code-63-802", "one-boise-compact" ] }