{
  "schemaVersion": "2.0.0",
  "proposalId": "one-boise",
  "publicationDate": "2026-07-21",
  "lastUpdated": "2026-07-21",
  "status": "adopted-base-plan-with-sensitivity-bounds",
  "currency": "USD",
  "priceBasis": "Transition cost in June 2026 dollars; recurring amounts held flat in nominal dollars with no wage, benefit, or inflation escalation.",
  "roundingRule": "Calculations use unrounded inputs. Displayed dollars round to the nearest dollar except per-authorization and cash-flow control values, which retain cents.",
  "provenanceContract": {
    "requiredFields": ["sourceRefs", "assumption", "formula", "date", "confidence", "valueType"],
    "confidenceScale": {"high": "Direct public record or deterministic arithmetic from public records.", "modeled-high": "Deterministic policy-model output whose result depends on the compact executing as written.", "sensitivity": "A named bound that does not change the adopted plan."},
    "rule": "Each numeric family below carries source, assumption, formula, date, confidence, and value type. Scenario outputs inherit their component sources and state the complete cash-flow formula."
  },
  "auditedBaseline": {
    "gardenCityGovernmentalActivityExpenses": 11385204,
    "gardenCityBusinessTypeExpenses": 9686325,
    "gardenCityTotalCurrentExpenses": 21071529,
    "cash": 16068199,
    "capitalAssetsNet": 31251466,
    "currentLiabilities": 6241875,
    "compensatedAbsences": 1688181,
    "netPersiLiability": 3271219,
    "coveredPayroll": 6316425,
    "unassignedGeneralFundBalance": 3497366,
    "assignedOperatingBalanceProtected": 2000000,
    "sourceRefs": ["garden-city-fy2025-audit"],
    "provenance": {"sourceRefs": ["garden-city-fy2025-audit"], "assumption": "None; values are transcribed from the audited FY2025 statements and notes.", "formula": "Direct transcription; total current expenses = 11385204 + 9686325.", "date": "2025-09-30", "confidence": "high", "valueType": "audited-fact"}
  },
  "adoptedBudgetBaseline": {
    "allFunds": 31449021,
    "generalFund": 11714000,
    "developmentServices": 805468,
    "sanitation": 3042036,
    "waterAndSewer": 15887517,
    "formula": "11714000 + 805468 + 3042036 + 15887517",
    "sourceRefs": ["garden-city-fy2026-budget"],
    "provenance": {"sourceRefs": ["garden-city-fy2026-budget"], "assumption": "The posted FY2026 fund appropriations are the opening budget baseline.", "formula": "11714000 + 805468 + 3042036 + 15887517 = 31449021.", "date": "2026-09-30", "confidence": "high", "valueType": "adopted-budget-fact"}
  },
  "itemsNotBookedAsSavings": [
    {"item": "Water and sewer administrative transfer to the general fund", "amount": 1274000, "reason": "Internal movement of money; the utility and administrative work continue."},
    {"item": "Sanitation administrative transfer to the general fund", "amount": 80000, "reason": "Internal movement of money; collection and account work continue."},
    {"item": "Ada County prosecution", "amount": 215000, "reason": "Cases transfer and prosecution capacity remains funded."},
    {"item": "Idaho Humane Society service", "amount": 59500, "reason": "The animals and service territory remain."},
    {"item": "Billing vendor", "amount": 38500, "reason": "The accounts remain and Boise does not replace Garden City's potable-water billing at zero cost."},
    {"item": "Building inspection", "amount": 97500, "reason": "Review and inspection work remain and transfer to the named receiving appropriation."},
    {"item": "Planning and engineering review", "amount": 75000, "reason": "The active and future case workload remains."},
    {"item": "Separate annual audit", "amount": 27600, "reason": "The separate report ends, but the successor audit inherits the activity; no reduction is booked until the successor engagement price proves it."}
  ],
  "itemsNotBookedAsSavingsProvenance": {"sourceRefs": ["garden-city-fy2026-budget"], "assumption": "A transfer, contract, or workload remains a cost until an executed successor price and service record prove a cash reduction; the adopted model therefore assigns zero savings to every listed amount.", "formula": "booked saving = 0 for each listed item", "date": "2026-07-21", "confidence": "high", "valueType": "budget-fact-with-zero-saving-policy-treatment"},
  "enterpriseReductionRule": {
    "adoptedWaterSewerSanitationSavings": 0,
    "bindingTreatment": "A later verified water, sewer, or sanitation reduction remains in the same enterprise and enters that enterprise's next cost-of-service and revenue-requirement calculation for ratepayers. It never becomes General Fund saving or One Boise Dividend cash.",
    "sourceRefs": ["garden-city-fy2026-budget", "garden-city-fy2025-audit", "one-boise-compact"],
    "provenance": {"sourceRefs": ["garden-city-fy2026-budget", "garden-city-fy2025-audit", "one-boise-compact"], "assumption": "No enterprise reduction is adopted without an executed same-enterprise cost reduction.", "formula": "adopted water + sewer + sanitation saving = 0", "date": "2026-07-21", "confidence": "high", "valueType": "binding-policy-input"}
  },
  "legacyDebt": {
    "gardenCity2004CityHallLibraryGoBond": {
      "originalPrincipal": 860000,
      "finalMaturity": "2025-08-01",
      "principalOutstandingAt2025YearEnd": 0,
      "interestOutstandingAt2025YearEnd": 0,
      "sourceRefs": ["garden-city-fy2025-audit"]
    },
    "compactRule": "Any pre-transfer ad valorem debt remains on the territory previously obligated under Idaho Code section 50-2110. Revenue debt remains with its pledged revenue and assets. Restricted utility money remains in the utility enterprise.",
    "provenance": {"sourceRefs": ["garden-city-fy2025-audit", "idaho-code-50-2110"], "assumption": "The audited maturity schedule controls the bond balance; the compact preserves every other pledged obligation.", "formula": "audited principal outstanding + audited interest outstanding = 0 + 0", "date": "2025-09-30", "confidence": "high", "valueType": "audited-fact-and-binding-policy-rule"}
  },
  "recurringMechanism": {
    "boiseFy2026Fte": 2133.25,
    "gardenCityPublicPayrollRecords": 85,
    "gardenCityElectedOfficeholders": 5,
    "gardenCityTransferableEmployees": 80,
    "comparisonDenominatorRule": "Boise FTE and Garden City employee headcount are published in different units and are not added. Staffing-scale percentages use Boise's existing 2133.25 FTE. The public Garden City roster contains 85 payroll records: five elected officeholders whose offices end and 80 non-elected employees who transfer.",
    "electedOfficeReduction": {
      "gardenCityMayorAndCouncilSalary": 91600,
      "gardenCitySalaryPersiAndFica": 109562.76,
      "newSeventhBoiseSeatSalary": 31183.8,
      "newSeatIncidentals": 1800,
      "newSeatSalaryPersiFicaAndIncidentals": 39098.94318,
      "net": 70463.81682,
      "displayNet": 70463.82,
      "formula": "91600 * (1 + 0.1196 + 0.0765) - (31183.80 * (1 + 0.1196 + 0.0765) + 1800)",
      "sourceRefs": ["garden-city-municipal-code-elected-pay", "boise-fy2026-compensation", "persi-contribution-rates", "irs-fica-rates"]
    },
    "qualifyingAuthorizationValue": {
      "basis": "sourced fixed-portfolio loaded cost",
      "nonElectedSalaryAuthorityForGuaranteeOnly": 6358302,
      "employerHealthAuthorityForGuaranteeOnly": 1468165,
      "fixedAuthorizations": 10,
      "annualizedSalary": 1234411.8,
      "year3LoadedCost": 975269.0495,
      "year4LoadedCost": 726693.20848,
      "tenAuthorizationLoadedCost": 1701962.25798,
      "formula": "sum for each named authorization: annualized salary * (1 + applicable PERSI rate + 0.0765 FICA ceiling) + 21620 health allocation",
      "denominatorRule": "No workforce average is used. The 6358302-dollar non-elected salary authority and 1468165-dollar non-elected health authority fund the 80-employee guarantee; recurring recognition comes only from the ten named public-roster authorizations and their sourced loaded costs.",
      "sourceFile": "workforce-transition.json",
      "sourceField": "tenPositionExchange.portfolio",
      "sourceRefs": ["garden-city-fy2026-budget", "garden-city-payroll-database-2026", "persi-contribution-rates", "irs-fica-rates"]
    },
    "compensationHarmonization": {
      "sourceFile": "workforce-transition.json",
      "sourceField": "salaryHarmonizationCrosswalk",
      "employeeRows": 80,
      "annualSalaryDifferentialCeiling": 103653,
      "loadedAnnualDifferentialCeiling": 125308.03,
      "annualRestrictedReserve": 195390,
      "reserveMarginAboveLoadedCeiling": 70081.97,
      "incrementalHealthDifferential": 0,
      "yearOneTreatment": "The 195390-dollar classification-and-pay allocation inside the 2529209-dollar certification appropriation funds Year 1.",
      "recurringTreatment": "Beginning in Year 2, deduct the full 195390-dollar annual restricted compensation reserve from every recurring-savings scenario before calculating the Dividend.",
      "formula": "salary ceiling = sum of 80 positive employee pay gaps at binding reserve-hour ceilings = 103653; loaded ceiling = sum of row salary ceiling * (1 + applicable PERSI + 0.0765 FICA ceiling) = 125308.03; annual reserve = 195390; margin = 195390 - 125308.03 = 70081.97; incremental health = max(0, (33181260 / 2133.25 * 80) - 1468165) = 0",
      "sourceRefs": ["garden-city-payroll-database-2026", "idaho-statesman-garden-city-pay-2026", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "boise-police-lieutenant-recruitment-2023", "opengovpay-boise-police-lieutenant-2024", "govsalaries-boise-police-lieutenant-2024", "boise-police-chief-recruitment-2024", "boisedev-boise-fy2025-staff-increase-2024", "boisedev-boise-compensation-adjustments-2025", "idaho-statesman-boise-payroll-2025", "boise-fy2026-budget", "garden-city-fy2026-budget", "persi-contribution-rates", "irs-fica-rates", "princeton-transition-cost-request"]
    },
    "recognitionRule": "Recognize $975,269 when all five named Year 3 authorizations terminate and another $726,693 when all five named Year 4 authorizations terminate. A backfill, contract, temporary worker, overtime substitution, vendor replacement, or reclassification that restores the capacity during the next 24 months reverses the sourced loaded cost.",
    "provenance": {"sourceRefs": ["boise-fy2026-budget", "garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-municipal-code-elected-pay", "boise-fy2026-compensation", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "boise-police-lieutenant-recruitment-2023", "opengovpay-boise-police-lieutenant-2024", "govsalaries-boise-police-lieutenant-2024", "boise-police-chief-recruitment-2024", "boisedev-boise-fy2025-staff-increase-2024", "boisedev-boise-compensation-adjustments-2025", "idaho-statesman-boise-payroll-2025", "persi-contribution-rates", "irs-fica-rates"], "assumption": "The compact executes the exact ten-role schedule; only exact loaded cost that survives the 24-month substitution check is recognized, and the full annual compensation reserve is funded before a Dividend dollar exists.", "formula": "gross full run = 70463.82 + 975269.05 + 726693.21 = 1772426.08; net full run = 1772426.08 - 195390 = 1577036.08", "date": "2026-07-21", "confidence": "modeled-high", "valueType": "sourced-input-and-adopted-policy-derivation"}
  },
  "realWorldComparable": {
    "name": "Princeton Borough-Township consolidation",
    "observedStaffing": [
      {"basis": "267 to 250", "positions": 17, "rate": 0.06367041198501873, "sourceRefs": ["princeton-nj-monthly-staffing"]},
      {"basis": "287 to 261", "positions": 26, "rate": 0.09059233449477352, "sourceRefs": ["princeton-official-transition-review"]}
    ],
    "oneBoiseComparison": {
      "baseDeletedAuthorizations": 10,
      "baseRateOfBoiseFteScale": 0.004687683112621587,
      "baseBelowPrincetonPercent": 92.638,
      "higherDeletedAuthorizations": 15,
      "higherRateOfBoiseFteScale": 0.00703152466893238,
      "higherBelowPrincetonPercent": 92.238,
      "higherSensitivityAdditionalLoadedCost": 525675.73384,
      "higherSensitivityFifteenAuthorizationLoadedCost": 2227637.99182,
      "higherSensitivitySourceField": "workforce-transition.json#higherSensitivityPortfolio.portfolio",
      "conclusion": "The adopted base ends 10 named command-and-administration authorizations, equal to 0.469 percent of Boise's existing 2133.25-FTE scale while all 80 non-elected Garden City employees transfer, or 92.6 percent below Princeton's lower observed staffing rate. The five additional named authorizations remain sensitivity only."
    },
    "sourceRefs": ["nj-dca-princeton-consolidation", "princeton-cgr-ten-year", "princeton-nj-monthly-staffing", "boise-fy2026-budget"],
    "provenance": {"sourceRefs": ["nj-dca-princeton-consolidation", "princeton-cgr-ten-year", "princeton-nj-monthly-staffing", "princeton-official-transition-review", "boise-fy2026-budget"], "assumption": "Princeton is a scale check, not an imported staffing formula; Boise's published FTE is the comparison denominator.", "formula": "10 / 2133.25 = 0.0046876831; 15 / 2133.25 = 0.0070315247", "date": "2026-07-21", "confidence": "high", "valueType": "historical-comparable-and-derived-ratio"}
  },
  "oneTimeTransitionCost": {
    "sourceAmount2011": 1703591,
    "sourceCpiAnnual2011": 224.939,
    "targetCpiJune2026": 333.952,
    "inflationFactor": 1.4846336117791936,
    "categories": [
      {
        "id": "pay-harmonization",
        "label": "Pay, classification, and voluntary position exchange",
        "source2011": 300000,
        "amount": 445390,
        "allocations": [
          {"id": "voluntary-position-exchange", "amount": 250000, "formula": "10 * 25000", "sourceRefs": ["washington-vsri-guidelines-2025", "usgs-vsip-vera", "idaho-code-18-1359"]},
          {"id": "classification-and-pay-harmonization", "amount": 195390, "formula": "445390 - 250000", "treatment": "Funds the first year of the enacted 80-record pay floor; the same amount becomes an annual restricted compensation reserve beginning in Year 2.", "sourceRefs": ["princeton-transition-cost-request", "garden-city-payroll-database-2026", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026"]}
        ]
      },
      {"id": "systems-equipment", "label": "Systems, records, equipment, and facilities", "source2011": 713591, "amount": 1059421},
      {"id": "legal-codification", "label": "Legal, election, codification, and agreement work", "source2011": 135000, "amount": 200426},
      {"id": "organization-training", "label": "Organization and training", "source2011": 45000, "amount": 66809},
      {"id": "identity-wayfinding", "label": "Identity, wayfinding, forms, and public access", "source2011": 125000, "amount": 185579},
      {"id": "transition-operations", "label": "Transition operations", "source2011": 385000, "amount": 571584}
    ],
    "subtotal": 2529209,
    "contingency": {"amount": 0, "reason": "The adopted appropriation funds the full CPI-adjusted Princeton category benchmark rather than shrinking it by Garden City headcount."},
    "total": 2529209,
    "fundingSource": "Boise General Fund contingent appropriation that becomes effective when the separate consolidation majorities are certified.",
    "appropriationTiming": "Fund the entire dedicated transition account at certification; unspent balances remain restricted and return to the Boise General Fund after the Year 4 close.",
    "workforceScaleProof": {
      "oneBoiseTransferableEmployees": 80,
      "oneBoiseTransitionDollarsPerEmployee": 31615.1125,
      "princetonEmployees": 267,
      "inflationAdjustedPrincetonDollarsPerEmployee": 9472.692883895132,
      "oneBoiseMultiple": 3.3375,
      "workforceScaledPayHarmonizationBenchmark": 133450.21229475897,
      "oneBoisePayHarmonizationAfterIncentives": 195390,
      "annualSalaryDifferentialCeiling": 103653,
      "loadedAnnualDifferentialCeiling": 125308.03,
      "reserveMarginAboveLoadedCeiling": 70081.97,
      "marginAboveWorkforceScaledBenchmark": 61939.78770524103,
      "formula": "(300000 * 1.4846336117791936 * (80 / 267)) = 133450.21229475897; 445390 - 250000 = 195390; 195390 - 125308.03 = 70081.97",
      "finding": "After fully funding the 250000-dollar voluntary exchange, One Boise funds the complete 195390-dollar first-year pay reserve. The enacted 80-record loaded ceiling is 125308.03 dollars, leaving 70081.97 dollars inside the reserve; the full 195390 dollars continues annually from Year 2 and is never counted as Dividend cash.",
      "sourceRefs": ["princeton-transition-cost-request", "princeton-nj-monthly-staffing", "bls-cpi-2011", "bls-cpi-june-2026", "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", "boise-police-lieutenant-recruitment-2023", "opengovpay-boise-police-lieutenant-2024", "govsalaries-boise-police-lieutenant-2024", "boise-police-chief-recruitment-2024", "boisedev-boise-fy2025-staff-increase-2024", "boisedev-boise-compensation-adjustments-2025", "idaho-statesman-boise-payroll-2025"]
    },
    "workforceGuaranteeAccountExcludedFromCost": 4985729,
    "maximumFixedPortfolioBackstop": {
      "timing": "Year 2 close",
      "loadedCompensation": 850981.12899,
      "maximumCashableVacation": 418414,
      "maximumCost": 1269395.12899,
      "displayMaximumCost": 1269395.13,
      "formula": "(1701962.25798 * 0.5) + 418414",
      "modelTreatment": "Every scenario charges the adopted fixed ten-position portfolio's maximum backstop in Year 2. The five additional higher-bound authorizations receive no backstop and count only after voluntary vacancy.",
      "sourceRefs": ["garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-fy2025-audit", "persi-contribution-rates", "irs-fica-rates"]
    },
    "maximumImplementationCostRecognized": 3798604.12899,
    "maximumImplementationCostFormula": "2529209 + 1269395.12899",
    "workforceGuaranteeTreatment": "The separately restricted workforce guarantee is cash security until drawn. The fiscal outlook charges the maximum fixed-portfolio backstop as a Year 2 cost. Boise-origin cash is used first; the 1269395.13-dollar maximum is below Boise's 1488363-dollar contribution and leaves 3716333.87 dollars restricted. A later Garden City-origin draw creates a successor replenishment obligation. At release, up to 3497366 dollars enters the permanent Garden City District Preservation Reserve and the remaining Boise-origin balance returns to the Boise General Fund.",
    "totalCashSetAsideAtCertification": 7514938,
    "totalCashFormula": "2529209 + 4985729",
    "sourceRefs": ["princeton-transition-cost-request", "bls-cpi-2011", "bls-cpi-june-2026", "washington-vsri-guidelines-2025", "usgs-vsip-vera"],
    "provenance": {"sourceRefs": ["princeton-transition-cost-request", "bls-cpi-2011", "bls-cpi-june-2026", "garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-fy2025-audit", "persi-contribution-rates", "irs-fica-rates", "washington-vsri-guidelines-2025", "usgs-vsip-vera"], "assumption": "Fund the entire CPI-adjusted Princeton transition request at certification and charge the legal maximum fixed-portfolio backstop at the Year 2 close.", "formula": "transition appropriation = round(1703591 * (333.952 / 224.939)) by category = 2529209; maximum backstop = (1701962.25798 * 0.5) + 418414 = 1269395.12899; recognized maximum = 3798604.12899", "date": "2026-07-21", "confidence": "modeled-high", "valueType": "appropriated-policy-input-and-conservative-maximum"}
  },
  "discounting": {
    "rate": 0.046,
    "benchmark": "10-year U.S. Treasury par yield on 2026-07-20",
    "treatment": "Transition appropriation at time zero; maximum fixed-portfolio backstop draw at the Year 2 close; recurring cash at each year-end; no escalation; 10-year horizon; no terminal value.",
    "sourceRefs": ["us-treasury-yield-2026-07-20"],
    "provenance": {"sourceRefs": ["us-treasury-yield-2026-07-20"], "assumption": "Use the published 10-year Treasury par yield as the nominal discount rate; no escalation and no terminal value.", "formula": "PV = -2529209 + sum(yearRecurring / 1.046^year) - 1269395.13 / 1.046^2", "date": "2026-07-20", "confidence": "high", "valueType": "market-data-input-and-model-rule"}
  },
  "scenarios": [
    {
      "id": "conservative",
      "label": "Conservative bound",
      "policyRole": "Recognition-failure sensitivity bound: the adopted compact still executes and fully funds the fixed ten-authority schedule, including the maximum Year 2 backstop, but no authorization saving survives certification.",
      "authorizationsEnded": 10,
      "authorizationSavingsRecognized": 0,
      "yearThreeAuthorizationSavingsRecognized": 0,
      "valueType": "sensitivity-output",
      "confidence": "sensitivity",
      "provenance": {"sourceRefs": ["garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-fy2025-audit", "garden-city-municipal-code-elected-pay", "boise-fy2026-compensation", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "persi-contribution-rates", "irs-fica-rates", "princeton-transition-cost-request", "bls-cpi-2011", "bls-cpi-june-2026", "us-treasury-yield-2026-07-20"], "assumption": "The adopted ten-role compact and maximum Year 2 backstop execute, but the substitution audit recognizes no authorization reduction. Year 1 pay harmonization is inside the transition appropriation and the full 195390-dollar annual reserve is charged beginning in Year 2.", "formula": "year cash flow = gross realized recurring - 195390 recurring reserve beginning Year 2 - scheduled implementation cost; NPV = -2529209 + sum(year recurring / 1.046^year) - 1269395.13 / 1.046^2", "date": "2026-07-21", "confidence": "sensitivity", "valueType": "recognition-failure-sensitivity-output"},
      "grossRecurringSavings": {"components": [{"componentId": "elected-offices", "amount": 70463.82}], "total": 70463.82},
      "recurringOffsets": {"compensationHarmonization": {"annualReserve": 195390, "effectiveYear": 2, "yearOneTreatment": "Paid from the 195390-dollar classification-and-pay allocation inside the certification appropriation.", "total": 195390, "sourceRefs": ["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-transition-cost-request"]}, "serviceAssurance": {"total": 0}, "total": 195390},
      "netRecurring": {"generalFund": -124926.18, "developmentServicesFund": 0, "enterpriseFunds": 0, "total": -124926.18},
      "oneTimeTransitionCost": {"certificationAppropriation": 2529209, "maximumYearTwoBackstop": 1269395.13, "totalRecognizedMaximum": 3798604.13},
      "tenYearOutlook": [
        {"year": 1, "realizedNetRecurring": 70463.82, "transitionCost": 2529209, "netCashFlow": -2458745.18, "cumulativeNominal": -2458745.18},
        {"year": 2, "realizedNetRecurring": -124926.18, "transitionCost": 1269395.13, "netCashFlow": -1394321.31, "cumulativeNominal": -3853066.49},
        {"year": 3, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -3977992.67},
        {"year": 4, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4102918.85},
        {"year": 5, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4227845.03},
        {"year": 6, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4352771.21},
        {"year": 7, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4477697.39},
        {"year": 8, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4602623.57},
        {"year": 9, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4727549.75},
        {"year": 10, "realizedNetRecurring": -124926.18, "transitionCost": 0, "netCashFlow": -124926.18, "cumulativeNominal": -4852475.93}
      ],
      "payback": {"simpleSteadyStateYears": null, "cashFlowYearsFromLaunch": null, "cashFlowCrossesDuringYear": null},
      "presentValue": {"discountRate": 0.046, "tenYearNetPresentValue": -4486277, "discountedPaybackYears": null}
    },
    {
      "id": "base",
      "label": "Adopted base",
      "policyRole": "The compact's funded and enforceable ten-authority schedule, including the maximum Year 2 backstop.",
      "authorizationsEnded": 10,
      "authorizationSavingsRecognized": 10,
      "yearThreeAuthorizationSavingsRecognized": 5,
      "valueType": "adopted-policy-model-output",
      "confidence": "modeled-high",
      "provenance": {"sourceRefs": ["garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-fy2025-audit", "garden-city-municipal-code-elected-pay", "boise-fy2026-compensation", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "persi-contribution-rates", "irs-fica-rates", "princeton-transition-cost-request", "bls-cpi-2011", "bls-cpi-june-2026", "us-treasury-yield-2026-07-20"], "assumption": "The compact executes all ten named authorization dispositions on schedule, each exact loaded-cost reduction survives the 24-month substitution test, the full 195390-dollar annual compensation reserve is funded beginning in Year 2, and the full legal-maximum Year 2 backstop is charged.", "formula": "year cash flow = gross realized recurring - 195390 recurring reserve beginning Year 2 - scheduled implementation cost; NPV = -2529209 + sum(year recurring / 1.046^year) - 1269395.13 / 1.046^2", "date": "2026-07-21", "confidence": "modeled-high", "valueType": "adopted-policy-model-output"},
      "grossRecurringSavings": {
        "components": [
          {"componentId": "elected-offices", "amount": 70463.82},
          {"componentId": "ten-sourced-command-and-administration-authorizations", "amount": 1701962.26}
        ],
        "total": 1772426.08
      },
      "recurringOffsets": {"compensationHarmonization": {"annualReserve": 195390, "effectiveYear": 2, "yearOneTreatment": "Paid from the 195390-dollar classification-and-pay allocation inside the certification appropriation.", "total": 195390, "sourceRefs": ["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-transition-cost-request"]}, "serviceAssurance": {"total": 0}, "total": 195390},
      "netRecurring": {"generalFund": 1577036.08, "developmentServicesFund": 0, "enterpriseFunds": 0, "total": 1577036.08},
      "oneTimeTransitionCost": {"certificationAppropriation": 2529209, "maximumYearTwoBackstop": 1269395.13, "totalRecognizedMaximum": 3798604.13},
      "tenYearOutlook": [
        {"year": 1, "realizedNetRecurring": 70463.82, "transitionCost": 2529209, "netCashFlow": -2458745.18, "cumulativeNominal": -2458745.18},
        {"year": 2, "realizedNetRecurring": -124926.18, "transitionCost": 1269395.13, "netCashFlow": -1394321.31, "cumulativeNominal": -3853066.49},
        {"year": 3, "realizedNetRecurring": 850342.87, "transitionCost": 0, "netCashFlow": 850342.87, "cumulativeNominal": -3002723.62},
        {"year": 4, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": -1425687.54},
        {"year": 5, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": 151348.54},
        {"year": 6, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": 1728384.62},
        {"year": 7, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": 3305420.70},
        {"year": 8, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": 4882456.78},
        {"year": 9, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": 6459492.86},
        {"year": 10, "realizedNetRecurring": 1577036.08, "transitionCost": 0, "netCashFlow": 1577036.08, "cumulativeNominal": 8036528.94}
      ],
      "payback": {"simpleSteadyStateYears": 2.41, "cashFlowYearsFromLaunch": 4.90, "cashFlowCrossesDuringYear": 5},
      "presentValue": {"discountRate": 0.046, "tenYearNetPresentValue": 5097252, "discountedPaybackYears": 5.35}
    },
    {
      "id": "higher-efficiency",
      "label": "Higher bound",
      "policyRole": "Sensitivity only, not an adopted option. It adds five named public-roster administrative authorizations only after voluntary vacancy, with every protection and the same substitution rule intact; the five receive no backstop.",
      "authorizationsEnded": 15,
      "authorizationSavingsRecognized": 15,
      "yearThreeAuthorizationSavingsRecognized": 8,
      "valueType": "sensitivity-output",
      "confidence": "sensitivity",
      "provenance": {"sourceRefs": ["garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-fy2025-audit", "garden-city-municipal-code-elected-pay", "boise-fy2026-compensation", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "persi-contribution-rates", "irs-fica-rates", "princeton-transition-cost-request", "bls-cpi-2011", "bls-cpi-june-2026", "us-treasury-yield-2026-07-20"], "assumption": "The adopted ten execute with the maximum Year 2 backstop; five additional named authorizations end only after voluntary vacancy, receive no backstop, and pass the same substitution test. The full 195390-dollar annual compensation reserve is funded beginning in Year 2.", "formula": "year cash flow = gross realized recurring - 195390 recurring reserve beginning Year 2 - scheduled implementation cost; NPV = -2529209 + sum(year recurring / 1.046^year) - 1269395.13 / 1.046^2", "date": "2026-07-21", "confidence": "sensitivity", "valueType": "named-higher-bound-output"},
      "grossRecurringSavings": {
        "components": [
          {"componentId": "elected-offices", "amount": 70463.82},
          {"componentId": "fifteen-sourced-command-and-administration-authorizations", "amount": 2227637.99}
        ],
        "total": 2298101.81
      },
      "recurringOffsets": {"compensationHarmonization": {"annualReserve": 195390, "effectiveYear": 2, "yearOneTreatment": "Paid from the 195390-dollar classification-and-pay allocation inside the certification appropriation.", "total": 195390, "sourceRefs": ["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-transition-cost-request"]}, "serviceAssurance": {"total": 0}, "total": 195390},
      "netRecurring": {"generalFund": 2102711.81, "developmentServicesFund": 0, "enterpriseFunds": 0, "total": 2102711.81},
      "oneTimeTransitionCost": {"certificationAppropriation": 2529209, "maximumYearTwoBackstop": 1269395.13, "backstopScope": "adopted-ten-only", "totalRecognizedMaximum": 3798604.13},
      "tenYearOutlook": [
        {"year": 1, "realizedNetRecurring": 70463.82, "transitionCost": 2529209, "netCashFlow": -2458745.18, "cumulativeNominal": -2458745.18},
        {"year": 2, "realizedNetRecurring": -124926.18, "transitionCost": 1269395.13, "netCashFlow": -1394321.31, "cumulativeNominal": -3853066.49},
        {"year": 3, "realizedNetRecurring": 1197984.83, "transitionCost": 0, "netCashFlow": 1197984.83, "cumulativeNominal": -2655081.66},
        {"year": 4, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": -552369.85},
        {"year": 5, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": 1550341.96},
        {"year": 6, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": 3653053.77},
        {"year": 7, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": 5755765.58},
        {"year": 8, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": 7858477.39},
        {"year": 9, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": 9961189.20},
        {"year": 10, "realizedNetRecurring": 2102711.81, "transitionCost": 0, "netCashFlow": 2102711.81, "cumulativeNominal": 12063901.01}
      ],
      "payback": {"simpleSteadyStateYears": 1.81, "cashFlowYearsFromLaunch": 4.26, "cashFlowCrossesDuringYear": 5},
      "presentValue": {"discountRate": 0.046, "tenYearNetPresentValue": 8097821, "discountedPaybackYears": 4.56}
    }
  ],
  "adoptedResult": {
    "scenarioId": "base",
    "valueType": "adopted-policy-model-output",
    "confidence": "modeled-high",
    "grossFullRunRecurring": 1772426.08,
    "annualCompensationReserve": 195390,
    "fullRunRecurring": 1577036.08,
    "oneTimeAppropriation": 2529209,
    "maximumYearTwoBackstop": 1269395.13,
    "maximumImplementationCostRecognized": 3798604.13,
    "nominalPaybackYears": 4.90,
    "tenYearCumulativeCash": 8036528.94,
    "tenYearNetPresentValue": 5097252,
    "fourYearCumulativeCash": -1425687.54,
    "firstPositiveCumulativeYear": 5,
    "equivalentPerCombinedHouseholdAtFullRun": 14.77,
    "householdDenominator": 106808,
    "householdStatement": "The 14.77-dollar figure is the 1577036.08-dollar full-run recurring pool after the entire 195390-dollar annual compensation reserve is funded, divided by 106808 combined households. It is a scale illustration rather than an identical household tax reduction. The binding 30/20/10/20/20 Dividend allocation controls every certified general-fund dollar.",
    "householdSourceRefs": ["census-quickfacts-boise-2025", "census-quickfacts-garden-city-2025"],
    "provenance": {"sourceRefs": ["garden-city-payroll-database-2026", "garden-city-fy2026-budget", "garden-city-fy2025-audit", "garden-city-municipal-code-elected-pay", "boise-fy2026-compensation", "boise-general-employee-pay-plans-2026", "boise-police-pay-plan-2025", "boise-class-specifications-2026", "boise-utility-operations-manager-2025", "boise-police-lieutenant-recruitment-2023", "opengovpay-boise-police-lieutenant-2024", "govsalaries-boise-police-lieutenant-2024", "boise-police-chief-recruitment-2024", "boisedev-boise-fy2025-staff-increase-2024", "boisedev-boise-compensation-adjustments-2025", "idaho-statesman-boise-payroll-2025", "persi-contribution-rates", "irs-fica-rates", "princeton-transition-cost-request", "bls-cpi-2011", "bls-cpi-june-2026", "us-treasury-yield-2026-07-20", "census-quickfacts-boise-2025", "census-quickfacts-garden-city-2025"], "assumption": "The adopted ten-role schedule executes, every exact loaded-cost reduction survives the substitution test, the full annual compensation reserve is funded, the legal-maximum backstop is drawn, and recurring amounts remain flat with no terminal value.", "formula": "net full run = 70463.82 + 1701962.26 - 195390 = 1577036.08; implementation maximum = 2529209 + 1269395.13 = 3798604.13; household scale = 1577036.08 / 106808 = 14.7651; NPV = -2529209 + sum(year recurring / 1.046^year) - 1269395.13 / 1.046^2", "date": "2026-07-21", "confidence": "modeled-high", "valueType": "adopted-policy-model-output"}
  },
  "sourceRefs": [
    "garden-city-fy2025-audit",
    "garden-city-fy2026-budget",
    "boise-fy2026-budget",
    "garden-city-municipal-code-elected-pay",
    "boise-fy2026-compensation",
    "boise-general-employee-pay-plans-2026",
    "boise-police-pay-plan-2025",
    "boise-class-specifications-2026",
    "boise-utility-operations-manager-2025",
    "boise-police-lieutenant-recruitment-2023",
    "opengovpay-boise-police-lieutenant-2024",
    "govsalaries-boise-police-lieutenant-2024",
    "boise-police-chief-recruitment-2024",
    "boisedev-boise-fy2025-staff-increase-2024",
    "boisedev-boise-compensation-adjustments-2025",
    "idaho-statesman-boise-payroll-2025",
    "persi-contribution-rates",
    "irs-fica-rates",
    "nj-dca-princeton-consolidation",
    "princeton-transition-cost-request",
    "princeton-cgr-ten-year",
    "princeton-nj-monthly-staffing",
    "bls-cpi-2011",
    "bls-cpi-june-2026",
    "us-treasury-yield-2026-07-20"
  ]
}