Page 13 - PAFR

2024 City Budget

The City of Post Falls adopts an annual appropriated budget for
its general fund. The City of Post Falls, like all other governmental
entities in Idaho, uses fund accounting to ensure and
demonstrate compliance with finance related legal requirements.
The general fund is the chief operating fund of the City of Post

OPERATING CAPITAL Falls.
$60.5M $60.1M At the end of the current fiscal year, the City of Post Falls’

reported a combined ending fund balance of $66,591,280, an
increase of $8,445,693 in comparison with the prior year. The
current fund balance contains $- of non-spendable, $6,694,576 of
PERSONNEL
$27.8M committed dollars, $21,139,183 of assigned dollars and the
balance of $38,757,521 is unassigned, which is available for

spending at the government’s discretion.
148.45M The general fund is the chief operating fund of the City of Post

Falls. At the end of the current fiscal year, unassigned fund
balance of the general fund was $11,278,702 with a total fund
balance of $35,016,276. As a measure of the general fund’s
liquidity, it may be useful to compare both unassigned fund
balance and total fund balance to total fund expenditures.
Unassigned fund balance represents 30.6% of total general fund
expenditures, while total fund balance represents 95.1% of that
same amount.

General Fund Expenditures by Function

General Government 29%

Public safety 29%

Highways and public works 13%

Culture and recreation 10%

Capital outlay 18%

Principal

Interest
0% 5% 10% 15% 20% 25% 30%

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