Moscow operates under a mayor-council form of government. The city council adopts an annual budget each October covering all governmental and enterprise funds. Idaho law requires municipalities to adopt balanced budgets where appropriations do not exceed estimated revenues plus beginning fund balances.
FY2026 proposed total budget: $139.5M across all funds. The General Fund ($20.6M) covers police, fire, administration, and community development. Enterprise funds (water, sewer, sanitation) are self-supporting from user fees.
Revenue vs Expenditure
Total adopted budget revenue and expenditure by fiscal year, all funds combined.
Revenue equals expenditure for adopted budgets because Idaho law requires balanced budgets.
Revenue by Source
Major revenue sources by fiscal year: General Fund, enterprise funds, and other.
Property Tax Levy Rate
Combined city levy rate per $1,000 of assessed value.
Assessed Valuation
Total city assessed value used for property tax calculation.
Total Expenditure by Major Fund
Adopted budget expenditures by fund, stacked by fiscal year.
FY2013 sewer spike ($11.9M vs typical $5-7M) is a bond refinancing transaction, not an increase in actual sewer spending. Expenditure equals revenue for adopted budgets (balanced budget requirement).
General Fund by Department
Police, fire, administration, legal, community development spending from the General Fund.
Money Flow (Sankey Diagram)
Revenue sources flow into funds, then out to spending categories. Click a fund to drill down. Click a department at level 2 for expenditure detail.
Major Fund Comparison
Revenue for the five largest city funds plotted together over time.
General Fund Balance
Year-end General Fund balance as reported in budget documents.
Total Debt Service
Annual debt service payments across all funds (GO bonds, revenue bonds, other).
CIP by Category
10-year Capital Improvement Plan ($128.4M) broken down by infrastructure category.
CIP Projects (2025-2034)
All capital projects from the adopted 10-year CIP. Click column headers to sort.
| Project | Category | Year | Cost | Funding |
|---|
Construction Valuation
Total stated valuation of building permits issued per year (named permits only).
New Dwelling Units
Number of new residential units authorized by building permits per year.
Permit Types by Year
Named building permits by category per year (excludes mechanical/plumbing/other).
Seasonal Permit Activity
Monthly named permit counts by year. Red = highest activity, white = lowest.
Notable Permits
Highest-valuation building permits per year. Click column headers to sort.
| Year | Description | Valuation |
|---|
Fee Comparison: Moscow vs Coeur d'Alene
Side-by-side comparison of city fees and utility rates. Green = Moscow lower, red = Moscow higher.
Coeur d'Alene is used as a benchmark comparison city of similar size. Rates are not directly comparable in all cases due to different billing structures (see notes column).
| Category | Item | Moscow | CdA | Unit | Notes |
|---|
Idaho Cities by Total Expenditures (>$20M)
FY2024 adopted budget expenditures for all Idaho cities above $20M. Moscow highlighted in cyan.
All Idaho Cities
FY2024 budget data for all 149 Idaho cities. Click column headers to sort.
| City | Expenditures | Revenues | % of State |
|---|
City Plan Goals & Objectives
Goals from the Comprehensive Plan, Strategic Plan, Climate Action Plan, and MURA Strategic Plan.
| Plan | Chapter | ID | Goal | Timeline | Responsible |
|---|
Data Sources
All source documents used to compile this dashboard.
| Document | Type | Category | Years | Notes |
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