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HomeMy WebLinkAboutItem 3: Resolution 4922 Adopting a Supplemental Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 4922 Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2007, and Ending June 30, 2008 Meeting Date: December 10, 2007 Agenda Item Number: 3 Department: Central Services Staff Contact: Kitty Murdoch www.eugene-or.gov Contact Telephone Number: 682-5860 ISSUE STATEMENT City Council approval of the first Supplemental Budget for FY08 is requested. Oregon Local Budget Law (ORS 294.480) allows for supplemental budgets for "an occurrence...which had not been ascertained at the time of the preparation of a budget for the current year..." Supplemental Budget #1 consists of $12.9 million in proposed changes to the FY08 Adopted Budget. A brief description of the proposed transactions is provided in Attachment A. This supplemental budget does not authorize any increased property tax levy. BACKGROUND The Supplemental Budget that occurs in December of a fiscal year is usually the largest because of audit adjustments to budgeted Beginning Working Capital and the reappropriation of funds from the prior fiscal year for program initiatives or projects begun, but not completed, in that year. Supplemental Budgets also recognize new revenue and authorize other unanticipated changes in legal appropriations. For this Supplemental Budget, the proposed changes fall into the following categories: Transactions Related to Beginning Working Capital Isler & Company, LLC, the City's external auditor, has completed its audit of FY07 transactions. Based on the audited FY07 revenues and expenditures, staff determined the FY08 Actual Beginning Working Capital for all funds. The FY08 Actual Beginning Working Capital was then reconciled with the Beginning Working Capital estimates in the FY08 Budget, and the difference between the Budgeted and Actual Beginning Working Capital is the audit adjustment being recognized on this Supplemental Budget. In most cases, that adjustment increases Beginning Working Capital; that is, in the prior year the fund received more revenue than was expected and/or expended less than was budgeted. These transactions are noted in Attachment A. In most funds the transactions increase Balance Available or Reserve, but in some cases Department Operating or Capital expenditures are affected. The Police Interoperability Grant amount of $2,786,870 has been removed from the Beginning Working Capital and the Reserve for Encumbrance. The remaining grant authority and revenues are recognized on this supplemental budget as intergovernmental revenue and additional Police appropriation since the F:\CMO\2007 Council Agendas\M071210\S0712103.doc revenues were not received during FY07. The correcting adjustment is shown as footnote a) on the Transaction Summary (Attachment A). After this adjustment, the difference between FY08 Actual and Budgeted Beginning Working Capital is $1,862,114. This amount can be divided as follows: General Fund Main Subfund $1,625,592 AIRS Replacement Subfund 3,698 Cultural Services Subfund 232,824 Total $1,862,114 The $1.63 million in the Main Subfund is distributed as follows: $644,680 transfer to the General Capital Projects Fund $980,912 department reappropriations to complete FY07 authorized projects $1,625,592 Uses of General Fund Contingency There are five requests on this supplemental budget for General Fund Contingency resources totaling $258,500 that have been approved by the council. These are: ? $50,000 for the City Manager Recruitment process; ? $50,000 for diversity strategic plan development and implementation; ? $40,000 for the West Eugene Collaborative Project; ? $7,500 for parking garage reimbursement for free parking during the Eugene Celebration; ? $1,000 for support of the Human Rights Symposium. Assuming that all the requests are approved, the balance in General Fund Contingency after this supplemental budget will be $191,500. Other council-approved requests for the November 2007 election and Voter’s Pamphlet costs will be processed on the next supplemental budget. Those costs are estimated to be approximately $110,000, so the estimated balance in the Contingency Account is approximately $81,500. A spreadsheet listing the contingency requests and the account balance is included as Attachment B. Prior Year Encumbrance Reconciliation This supplemental budget reconciles the estimate of unpaid purchase orders at year end with the actual outstanding purchase orders at the end of FY07. In the General Fund, the amount set aside for prior year encumbrances was $4,197,624. After the removal of the Interoperability Grant adjustment, the Main Subfund’s reconciliation of the encumbrances distributes $1,032,705 to departments to pay outstanding FY07 orders and moves $40,282 to the Reserve for Revenue Shortfall and $255,320 to the General Capital Projects Fund. This latter amount along with the $644,680 from the marginal beginning working capital brings the total transfer to General Fund Capital projects to $900,000, per council policy. The Cultural Services Subfund distributed $82,447 to the Library, Recreation and Cultural Services Department to pay FY07 purchase order obligations. Reappropriations Reappropriation transactions recognize appropriations for programs initiated or projects authorized in FY07 by the Council or Manager, but not completed in last fiscal year and for which a purchase order F:\CMO\2007 Council Agendas\M071210\S0712103.doc had not been issued by June 30, 2007. The resource for most of these transactions is the Beginning Working Capital adjustment. Reappropriations by department are listed on Attachment A. Recognition of New Revenues These transactions recognize new or expected revenues, primarily from grants and other agencies, and increase the operating and capital budgets. In some cases, capital project support from other governments for ongoing projects is put into Balance Available because the project is currently budgeted and the fund is being reimbursed for a share of the costs already incurred. In the General Fund, grant revenues totaling $3,910,911 are appropriated to departments. The Police Department is the largest recipient of funds, due primarily to the Interoperability Grant. The State of Oregon is also providing $500,000 in support for the 2008 Olympic Trials; $300,000 to Police for support of security efforts and $5,000 to Public Works for recycling. The remaining $195,000 in state funding for the Olympic Trials is described below. Significant New Capital Budget Adjustments ? Recognize a $900,000 transfer from the excess in the General Fund’s Beginning Working Capital and Reserve for Encumbrance reconciliations and increase the budget for General Fund capital projects by $900,000 to complete the capital improvement plan for public buildings and facilities approved by the Budget Committee in FY08. ? Reappropriate $32,182 and appropriate an additional $275,000 from Balance Available for the completion of the Radio Receiver Site project. ? Recognize capital funding of $195,000 received from the State for projects related to the 2008 Olympic Trials. Projects include way-finding and interpretive signage, park improvements, Willamette River cleanup, and enhancements to infrastructure. Capital Project Carryover Reconciliation The Capital Project Carryover Reconciliation occurs in this supplemental budget. An estimate of the capital carryover in each pertinent fund was established in the FY08 Annual Budget. These estimates have been reconciled with actual FY07expenditures and the Capital Budget is adjusted to reflect the remaining unspent balances in each project. These transactions are noted as Capital Project Carryover Adjustments in Attachment A. Timing In some cases, expenditure authority is needed immediately to carry out Council direction or to meet legal or program requirements. Approval of Supplemental Budget #1 in December allows the organization to prepare more accurate mid-year projections by having the general ledger reflect the audited balances in each fund. This, in turn, enables staff to more accurately project the Beginning Working Capital for the next year’s Proposed Budget. RELATED CITY POLICIES These transactions conform to the City’s Financial Management Goals and Policies. F:\CMO\2007 Council Agendas\M071210\S0712103.doc COUNCIL OPTIONS Particular requests requiring more information or discussion may be removed from the supplemental budget and delayed for action in a future supplemental budget. In certain cases there may be a financial or legal impact to delaying budget approval. Council may also adopt amended appropriation amounts or funding sources for specific requests in the supplemental budget. CITY MANAGER’S RECOMMENDATION Approve the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to approve Resolution 4922 adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2007, and ending June 30, 2008. ATTACHMENTS A. Transaction Summary B. FY08 General Fund Contingency Tracking C. Resolution FOR MORE INFORMATION Staff Contact: Kitty Murdoch Telephone: 682-5860 Staff E-Mail: kitty.m.murdoch@ci.eugene.or.us F:\CMO\2007 Council Agendas\M071210\S0712103.doc Attachment A Transaction Summary 010 General Fund FY08FY08FY08 SB1 AdoptedBWC Adj.Other ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 31,735,982(2,786,870)a1,862,11430,811,226 b,g,h CHANGE TO WORKING CAPITAL REVENUE Taxes85,529,72185,529,721 Licenses/Permits7,019,1007,019,100 Intergovernmental4,586,0343,910,9118,496,945 c Rental92,74092,740 Charges for Services11,468,877619,52812,088,405 d Fines/Forfeitures3,682,7503,682,750 Miscellaneous2,288,3562,288,356 Interfund Transfers9,337,6269,337,626 Total Revenue124,005,20404,530,439128,535,643 TOTAL RESOURCES155,741,186(2,786,870)6,392,553159,346,869 II.REQUIREMENTS Department Operating Central Services23,376,818745,16924,121,987 b,e,f Fire & Emergency Medical Svcs22,546,013972,64723,518,660 c,e Library, Rec & Cultural Svcs21,216,146138,47621,354,622 d,e,i Planning and Development7,429,850783,8828,213,732 b,c,d,e Police39,484,6823,643,25743,127,939 b,c,d,e Public Works5,900,250385,3986,285,648 c,e Total Department Operating119,953,75906,668,829126,622,588 Non-Departmental Debt Service263,0000263,000 Interfund Transfers3,637,900947,5004,585,400 b,e,f Contingency340,000(148,500)191,500 f Intergovernmental Expenditures650,000650,000 Reserve 7,008,903335,4787,344,381 d,e,g,h Reserve for Encumbrances4,197,624(2,786,870)a(1,410,754)0 e,i UEFB19,690,00019,690,000 Total Non-Departmental35,787,427(2,786,870)(276,276)32,724,281 TOTAL REQUIREMENTS155,741,186(2,786,870)6,392,553159,346,869 010 General Fund Main Subfund BWC Adjustment: a) The Police Interoperability Grant amount of $2,786,870 has been removed from Beginning Working Capital and the Reserve for Encumbrance. The remaining grant authority and revenues are rebudgeted on this supplemental as intergovernmental revenue and additional police appropriation since the revenues were not received during FY07. Beginning Working Capital Reconciliation: b) Increase the budgeted Beginning Working Capital in the Main Subfund by $1,625,592, which is the audited balance from FY07 actual revenues and expenditures as determined by Isler & Company, LCC, the City's external auditor. These funds have been distributed as follows: Reappropriations: Central Services$227,465 Planning & Development539,715 Police213,732 Subtotal: Reappropriations980,912 Transfers: General Capital Projects Fund$644,680 Subtotal: Marginal BWC Transfers644,680 Total Marginal Beginning Working Capital 1,625,592 Grants: c)These transactions request appropriation of unspentprioryeargrants and new grants in FY08. Fire and Emergency Medical Services905,546 Planning & Development18,302 Police2,972,063 Public Works15,000 Total Department Grants3,910,911 New Revenues: d) These transactions increase expenditure authority due to new revenue. Planning and Development - West Broadway Development Project75,000 Police - Fire Dispatch Contracts152,815 Police - Overtime Reimbursement285,000 Library, Recreation, and Cultural Services - Federal E-rate Program48,039 Fire Dispatch Reserve Increase58,674 Total New Revenue619,528 Encumbrance Estimate Reconciliation: e)These transactions reconcile the budgeted encumbrances from FY07. Central Services$416,704 Fire and Emergency Medical Services67,101 Library, Recreation, and Cultural Services7,990 Planning & Development150,865 Police19,647 Public Works 370,398 Reserve for Revenue Shortfall 40,282 Transfer to General Capital Projects Fund255,320 Total Reserve for Encumbrance Allocation1,328,307 010 General Fund Contingency: f) These transactions move $148,500 from the Contingency account to department budgets. Central Services - City Manager Recruitment (Council approved 9/24/2007)50,000$ - Diversity Strategic Plan Development & Implementation (Council approved 10/10/'07)50,000 - Human Rights City Symposium (Council approved 10/22/2007)1,000 Planning & Development -Eugene Celebration free parking in garages reimbursement. Transfer to Parking Fund. 7,500 (Council approved on 8/15/2007) Public Works -West Eugene Collaborative Project-Transfer to Road Fund (Council approved 10/8/2007)40,000 Total Contingency148,500 AIRS Subfund: Beginning Working Capital Reconciliation: g)Increase Beginning Working Capital by $3,698 and increase the AIRS reserve by the same amount to adjust Beginning Working Capital to audited levels. Cultural Services Subfund: Beginning Working Capital Reconciliation: h)Increase Beginning Working Capital by $232,824 and increase the Cultural Services Reserve by the same amount to adjust Beginning Working Capital to audited levels. Encumbrance Estimate Reconciliation: i) Increase the LRCS department operating appropriation by $82,447 to reconcile the Reserve for Encumbrance. 111 Library Local Option Levy Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,600,52912,0391,612,568 a CHANGE TO WORKING CAPITAL REVENUE Taxes2,668,53302,668,533 Rental18,000018,000 Miscellaneous70,500070,500 Total Revenue2,757,03302,757,033 TOTAL RESOURCES4,357,56212,0394,369,601 II.REQUIREMENTS Department Operating Library, Rec & Cultural Svcs4,153,026(38,135)4,114,891 b Total Department Operating4,153,026(38,135)4,114,891 Non-Departmental Reserve 204,53650,174254,710 a,b Total Non-Departmental 204,53650,174254,710 TOTAL REQUIREMENTS4,357,56212,0394,369,601 111 Library Local Option Levy Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $12,039 and increase the Library Levy reserve by the same amount. The increase brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease LRCS Department operating appropriation by $38,135 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increases the Library Levy reserve by the same amount. 131 Road Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 4,697,583 4,268,084429,499 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits290,0000290,000 Intergovernmental7,000,00007,000,000 Rental50,000050,000 Charges for Services90,000090,000 Miscellaneous300,5000300,500 Interfund Transfers040,00040,000 c Total Revenue7,730,50040,0007,770,500 TOTAL RESOURCE11,998,58469,49912,468,083 S4 II.REQUIREMENTS Department Operating Public Works9,126,143(91,125)9,035,018 b,c Total Department Operating9,126,143(91,125)9,035,018 Non-Departmental Interfund Transfers462,0000462,000 Balance Available2,410,441560,6242,971,065 a,b Total Non-Departmental 2,872,441560,6243,433,065 TOTAL REQUIREMENT11,998,58469,49912,468,083 S4 131 Road Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $429,499 and increase Balance Available by the same amount. The increase brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Public Works Department operating appropriation by $131,125 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by $131,125. General Fund Contingency: c) Recognize $40,000 in transfer revenue from the General Fund Contingency Account approved by City Council as one-time funding in the department operating budget for implementation of the West Eugene Collaborative. 133 Transportation Utility Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITA L 6,136,648(1,917,521)4,219,127 a CHANGE TO WORKING CAPITA L REVENUE Taxes3,300,00003,300,000 Intergovernmental01,220,8881,220,888 c Miscellaneous156,0000156,000 Total Revenue3,456,0001,220,8884,676,888 TOTAL RESOURCE9,592,648(696,633)8,896,01 S5 II.REQUIREMENTS Capital Projects Capital Projects2,900,00002,900,000 Capital Carryover 6,096,079(720,588)5,375,491 b Total Capital Projects8,996,079(720,588)8,275,491 Non-Departmental Balance Available596,56923,955620,524 a,b,c Total Non-Departmental 596,56923,955620,524 TOTAL REQUIREMENTS9,592,648(696,633)8,896,01 5 133 Transportation Utility Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,917,521 and decrease balance available by the same amount. The decrease brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $720,588 and increase Balance Available by the same amount. This action reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Re-budget c) revenue of $1,220,888 for externally funded Public Works projects and increase Balance Available for the same amount. 135 Telecom Registration/Licensing Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 4,744,0391,236,7155,980,754 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,625,00002,625,000 Miscellaneous293,0000293,000 Total Revenue2,918,00002,918,000 TOTAL RESOURCES7,662,0391,236,7158,898,754 II.REQUIREMENTS Department Operating Central Services2,678,223701,2023,379,425 a,c Total Department Operating2,678,223701,2023,379,425 Capital Projects Capital Projects332,335307,182639,517 b Total Capital Projects332,335307,182639,517 Non-Departmental Interfund Transfers1,484,00001,484,000 Reserve 2,000,000200,0002,200,000 a Balance Available1,167,48128,3311,195,812 b,c Total Non-Departmental 4,651,481228,3314,879,812 TOTAL REQUIREMENT7,662,0391,236,718,898,75 S54 135 Telecom Registration/Licensing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,236,715. Reappropriate expenditure authority in the Central Services Department by $1,036,715 to complete previously authorized telecom projects and for legal expenses, and increase the ERF Reserve by $200,000. The adjustment brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Project: b) Increase Capital by $307,182 to complete the Satellite Radio Receiver Site Upgrade approved on FY07 SB#1 and reduce Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriation by $335,513 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by the same amount. 151 Construction Permits Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 5,791,297 4,519,5151,271,782 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits3,089,01003,089,010 Charges for Services2,884,804100,0002,984,804 b Fines/Forfeitures106,9200106,920 Miscellaneous265,0000265,000 Total Revenue6,345,734100,0006,445,734 TOTAL RESOURCES10,865,2491,371,78212,237,031 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs414,3560414,356 Planning and Development5,845,60605,845,606 Public Works494,9360494,936 Total Department Operating6,754,89806,754,898 Non-Departmental Interfund Transfers612,0000612,000 Intergovernmental Expend.300,000100,000400,000 b Balance Available3,198,3511,271,7824,470,133 a Total Non-Departmental 4,110,3511,371,7825,482,133 TOTAL REQUIREMENT10,865,2491,371,78212,237,031 S 151 Construction Permits Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $1,271,782 and increases Balance Available by the same amount. The increase brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Revenue: b) Increase Charges for Services and Intergovernmental Expenditures to recognize increase in revenue and expense for pass-through fees due to an increase in the State of Oregon's Building Code Surcharge. 170 Community Development Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 937,107628,9111,566,018 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental3,576,0001,208,5074,784,507 b,c,e Charges for Services18,840018,840 Miscellaneous913,5000913,500 Fiscal Transactions1,706,000(500,000)1,206,000 d Total Revenue6,214,340708,5076,922,847 TOTAL RESOURCES7,151,4471,337,4188,488,865 II.REQUIREMENTS Department Operating Central Services4,00004,000 Planning and Development3,215,802123,9493,339,751 e,f Total Department Operating3,219,802123,9493,343,751 Capital Projects Capital Projects400,0000400,000 Capital Carryover(10,671)10,6710 g Total Capital Projects389,32910,671400,000 Non-Departmental Interfund Transfers67,000067,000 Misc. Fiscal Transactions3,475,3161,202,7984,678,114 h Balance Available000 a,f,g,h Total Non-Departmental3,542,3161,202,7984,745,114 TOTAL REQUIREMENTS7,151,4471,337,4188,488,865 170 Community Development Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $628,911 and increase Balance Available by the same amount. The changes bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Grants: b) Increase CDBG and HOME grant revenues to reappropriate funding for FY07 non- profit capital improvement projects, adjust grant allocations to actual for housing development and job creation activities. Grant: c) Recognize Harvard Innovations grant award for replication of landbanking for affordable housing program. Decrease anticipated revenues d) from affordable housing development loan repayments. Reappropriate e) $335,000 in expenditures for non-profit capital improvement projects, authorize $10,000 in expenditures related to Harvard Innovations grant, and $30,000 for micro-enterprise training. Reappropriation: f) Reduce affordable housing expenditures funded from Balance Available. 170 Community Development Fund Capital Carryover Reconciliation: g) Reconcile the Capital Carryover estimate by increasing the capital carryover by $10,671 and decreasing Balance Available by the same amount. Grants: h) Increase expenditure authority for affordable housing and job creation loans, funded by Balance Available and CDBG/HOME grant revenues. 180 Library, Parks, and Recreation Special Revenue Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,901,745305,3942,207,139 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous439,0940439,094 Total Revenue439,0940439,094 TOTAL RESOURCES2,340,839305,3942,646,233 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs160,72830,000190,728 b Total Department Operating160,72830,000190,728 Capital Projects Capital Projects239,0000239,000 Capital Carryover150,454(5,704)144,750 c Total Capital Projects389,454(5,704)383,750 Non-Departmental Reserve1,652,476177,4991,829,975 a,b Balance Available138,181103,599241,780 a,c Total Non-Departmental1,790,657281,0982,071,755 TOTAL REQUIREMENT2,340,839305,392,646,233 S4 180 Library, Parks, and Recreation Special Revenue Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $305,394, increase Balance Available by $97,895, and increase Reserves per requirements of donation agreements by $207,499. The increases bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Reserves: b) Allocate $30,000 from donation reserves for various Library projects. Capital Carryover Reconciliation: c) Reconcile the Capital Carryover estimate by decreasing the capital carryover by $5,704 and increasing Balance Available by the same amount. 310 General Capital Projects Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 12,284,139(5,299,619)a6,984,520 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0195,000d195,000 Rental19,570019,570 Miscellaneous250,8590250,859 Interfund Transfers2,169,3001,689,000c,f3,858,300 Fiscal Transactions10,007,5633,600,000a13,607,563 Total Revenue12,447,2925,484,00017,931,292 TOTAL RESOURCES24,731,431184,38124,915,812 II.REQUIREMENTS Department Operating Central Services13,049013,049 Total Department Operating13,049013,049 Capital Projects Capital Projects12,266,1941,881,805b,c,d,f14,147,999 Capital Carryover11,565,813(1,875,272)e9,690,541 Total Capital Projects23,832,0076,53323,838,540 Non-Departmental Debt Service50,000050,000 Intergovernmental Expend.67,000067,000 Reserve 29,000029,000 Balance Available740,375177,848a,b,e918,223 886,375 Total Non-Departmental177,8481,064,223 TOTAL REQUIREMENTS24,731,431184,38124,915,812 310 General Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $5,299,619, increase Fiscal Transactions by $3,600,000 for issuance of General Obligation Bonds, and reduce Balance Available by $1,699,619. The adjustments bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Reappropriation: b) Reduce capital projects by $2,195 due to Marginal Beginning Working Capital adjustment and increase Balance Available by the same amount. Transfer: c) Receive transfer of $789,000 from the Facilities Replacement Fund to complete Implementation Plan Phase 3B of the City Hall Complex Action Plan and increase capital appropriation by the same amount. Recognize revenue d) from State Funding for Olympic Trial projects of $195,000 and establish spending authority for capital projects. 310 General Capital Projects Fund Capital Carryover Reconciliation: e) Decrease the capital carryover by $1,875,272 and increase Balance Available by the same amount. This action reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Transfer: f) Recognize a $900,000 transfer from the General Fund and increase the budget for General Fund capital projects by $900,000 to complete the capital improvement plan for public buildings and facilities approved by the Budget Committee in FY08. 312 Road Capital Projects Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,963,058(1,585,864)a1,377,194 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental02,641,455b,c2,641,455 Rental35,600035,600 Miscellaneous3,00003,000 Interfund Transfers100,0000100,000 Total Revenue138,6002,641,4552,780,055 TOTAL RESOURCES3,101,6581,055,5914,157,249 II.REQUIREMENTS Capital Projects Capital Projects100,0001,285,982b1,385,982 Capital Carryover2,845,557(743,227)d2,102,330 Total Capital Projects2,945,557542,7553,488,312 Non-Departmental Balance Available156,101512,836a,b,c,d668,937 156,101 Total Non-Departmental512,836668,937 TOTAL REQUIREMENTS3,101,6581,055,5914,157,249 312 Road Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,585,864 and reduce Balance Available by the same amount. The adjustment brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Recognize new contract revenue b)of $1,172,628 and decrease Balance Available by $113,354 to establish capital appropriation of $1,285,982 for externally funded projects. Re-budget c) intergovernmental revenue of $1,468,827 supporting already budgeted capital projects and increase Balance Available by the same amount. Capital Carryover Reconciliation: d) Decrease the capital carryover by $743,227 and increase Balance Available by the same amount. This action reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balanace and carry forward. 330 System Development Capital Projects Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 13,937,338 14,276,665(339,327) a CHANGE TO WORKING CAPITAL REVENUE Charges for Services8,647,12408,647,124 Miscellaneous772,6880772,688 Total Revenue9,419,81209,419,812 TOTAL RESOURCES23,696,477(339,327)23,357,150 II.REQUIREMENTS Department Operating Central Services38,953038,953 Planning and Development114,4060114,406 Public Works433,087(19,305)413,782 c Total Department Operating586,446(19,305)567,141 Capital Projects Capital Projects9,305,00009,305,000 Capital Carryover10,721,901(1,212,387)9,509,514 b Total Capital Projects20,026,901(1,212,387)18,814,514 Non-Departmental Debt Service358,2570358,257 Interfund Transfers93,000093,000 Intergovernmental Expend.1,127,00001,127,000 Reserve 67,914067,914 Balance Available1,436,959892,3652,329,324 a,b,c 3,083,130892,3653,975,495 TOTAL REQUIREMENTS23,696,477(339,327)23,357,150 330 System Development Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $339,327 and decrease Balance Available by the same amount. The adjustment brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $1,212,387 and increase Balance Available by the same amount. The adjustment reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department operating appropriation by $19,305 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by the same amount. 350 Special Assessment Capital Project Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 4,018,880(1,667,534)a2,351,346 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous137,0000137,000 Interfund Transfers40,000040,000 Fiscal Transactions1,980,0001,715,302c3,695,302 Total Revenue2,157,0001,715,3023,872,302 TOTAL RESOURCES6,175,88047,7686,223,648 II.REQUIREMENTS Capital Projects Capital Projects522,0000522,000 Capital Carryover 2,709,698(5,844)b2,703,854 Total Capital Projects3,231,698(5,844)3,225,854 Non-Departmental Debt Service1,500,00001,500,000 Interfund Transfers40,000040,000 Balance Available1,404,18253,612a,b,c1,457,794 Total Non-Departmental2,944,18253,6122,997,794 TOTAL REQUIREMENT6,175,88047,7686,223,648 S 350 Special Assessment Capital Project Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,667,534 and decrease Balance Available by the same amount. These adjustments bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $5,844 and increase Balance Available by the same amount. The adjustment reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Revenue: c) Increase the estimate of draws on the Line of Credit account for future special assessment improvements by $1,715,302 and increase Balance Available by the same amount. 510 Municipal Airport Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 15,690,870(5,772,671)9,918,199 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental4,235,5455,389,3769,624,921 c Rental3,161,01603,161,016 Charges for Services4,326,67204,326,672 Fines/Forfeitures7,80007,800 Miscellaneous507,522715508,237 a Total Revenue12,238,5555,390,09117,628,646 TOTAL RESOURCES27,929,425(382,580)27,546,845 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs673,9840673,984 Police372,0910372,091 Public Works4,999,072(84,978)4,914,094 a,d Total Department Operating6,045,147(84,978)5,960,169 Capital Projects Capital Projects4,161,00004,161,000 Capital Carryover8,981,626(967,716)8,013,910 b Total Capital Projects13,142,626(967,716)12,174,910 Non-Departmental Debt Service1,058,13501,058,135 Interfund Transfers364,0000364,000 Reserve 6,255,43306,255,433 Balance Available1,064,084670,1141,734,198 a,b,c,d Total Non-Departmental 8,741,652670,1149,411,766 TOTAL REQUIREMENTS27,929,425(382,580)27,546,845 510 Municipal Airport Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $5,772,671, decrease the Public Works operating appropriation by $10,434, increase interest on investments $715, and decrease Balance Available by $5,281,297. These adjustments bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $967,716 and increase Balance Available by $487,491. This adjustment reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Re-budget c) intergovernmental revenue of $5,389,376 supporting already budgeted capital projects and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: d) Decrease the Public Works Department operating appropriation by $74,544 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by the same amount. 520 Parking Services Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 6,100,886141,5266,242,412 a CHANGE TO WORKING CAPITAL REVENUE Rental576,3000576,300 Charges for Services3,106,10003,106,100 Fines/Forfeitures1,043,20001,043,200 Miscellaneous142,7000142,700 Interfund Transfers07,5007,500 b Total Revenue4,868,3007,5004,875,800 TOTAL RESOURCES10,969,186149,02611,118,212 II.REQUIREMENTS Department Operating Central Services456,2320456,232 Planning and Development2,786,41802,786,418 Public Works71,942071,942 Total Department Operating3,314,59203,314,592 Capital Projects Capital Projects370,0007,500377,500 b Total Capital Projects370,0007,500377,500 Non-Departmental Debt Service677,4060677,406 Interfund Transfers3,181,60003,181,600 Intergovernmental Expend.945,000(10,886)934,114 a Reserve 1,543,643(7,257)1,536,386 a Balance Available936,945159,6691,096,614 a Total Non-Departmental 7,284,594141,5267,426,120 TOTAL REQUIREMENTS10,969,18149,0211,118,21 662 520 Parking Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $141,526 across all the subfunds. The offsets are a decrease to intergovernmental expenditures of $10,886 to close out the East Broadway Parking Garage Subfund; a decrease the Debt Service Reserve in the Parking Debt Service Subfund by $7,257 as it does not carry a Balance Available account, and finally an increase to Balance Available across the remaining Parking subfunds of $159,669 in order to bring the adjustments in balance with the actual audited beginning working capital as determined by the City's external auditor, Isler & Company, LLC. : General Fund Contingency b) Recognize transfer of $7,500 from the General Fund's contingency account to reimburse for Eugene Celebration free parking. The funding will be used to improve capital maintenance in the garages. The City Council approved the reimbursement on 8/13/2007. 530 Wastewater Utility Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 3,921,045(344,176)a3,576,869 CHANGE TO WORKING CAPITAL REVENUE Rental17,000017,000 Charges for Services32,615,956217,076a,c,d32,833,032 Fines/Forfeitures2,00002,000 Miscellaneous112,0000112,000 Total Revenue32,746,956217,07632,964,032 TOTAL RESOURCES36,668,001(127,100)36,540,901 II.REQUIREMENTS Department Operating Public Works17,196,255(270,786)c,d16,925,469 Total Department Operating17,196,255(270,786)16,925,469 Capital Projects Capital Projects1,400,00001,400,000 Capital Carryover1,358,604(51,515)b1,307,089 Total Capital Projects2,758,604(51,515)2,707,089 Non-Departmental Interfund Transfers1,033,00001,033,000 Intergovernmental Expend.14,140,000014,140,000 Balance Available1,540,142195,201a,b,c,d1,735,343 Total Non-Departmental16,713,142195,20116,908,343 TOTAL REQUIREMENTS36,668,001(127,100)36,540,901 530 Wastewater Utility Fund : Beginning Working Capital Reconciliation a) Decrease the budgeted Beginning Working Capital by $344,176, rebudget $502,457 in MWMC revenue expected but not received in FY07, and increase Balance Available by $158,281. The adjustment brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. : Capital Carryover Reconciliation b) Decrease the capital carryover by $51,515 and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department's operating appropriation by $473,086, decrease MWMC revenue by $454,681 and increase Balance Available by $18,405. Expected expenditures were not carried forward into FY08. Re-budget d) $202,300 in equipment replacement and building repair spending that was not completed in FY07. It recognizes $169,300 in MWMC revenue and reduces Balance Available by $33,000. 539 Stormwater Utility Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 8,485,354(472,822)8,012,532 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits135,0000135,000 Intergovernmental14,500512,942527,442 b,d Rental29,000029,000 Charges for Services11,351,503011,351,503 Fines/Forfeitures5000500 Miscellaneous370,2080370,208 Interfund Transfers15,000015,000 Total Revenue11,915,711512,94212,428,653 TOTAL RESOURCES20,401,06540,12020,441,185 II.REQUIREMENTS Department Operating Public Works10,367,989(40,218)10,327,771 e Total Department Operating10,367,989(40,218)10,327,771 Capital Projects Capital Projects1,566,000366,3401,932,340 b Capital Carryover 4,109,219(253,572)3,855,647 c Total Capital Projects5,675,219112,7685,787,987 Non-Departmental Interfund Transfers579,0000579,000 Intergovernmental Expend.15,203015,203 Balance Available3,763,654(32,430)3,731,224 a,c,d,e Total Non-Departmental4,357,857(32,430)4,325,427 TOTAL REQUIREMENTS20,401,06540,12020,441,185 539 Stormwater Utility Fund Beginning Working Capital Reconciliation: a)Decrease the budgeted Beginning Working Capital by $472,822 and decrease Balance Available by the same amount. The decrease brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Recognize new contract revenue b) of $366,340 and establish capital appropriation of the same amount for externally funded projects. Capital Carryover Reconciliation: c)Decrease the capital carryover by $253,572 and increase Balance Available by the same amount. This change reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Rebudget d) intergovernmental revenue of $146,602 supporting already budgeted capital projects and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: e)Decrease the Public Works Department operating appropriation by $40,218 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by the same amount. 600 Fleet Services Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 5,437,2432,223,9577,661,200 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental01,8141,814 c Rental21,000021,000 Charges for Services7,070,37907,070,379 Miscellaneous1,471,00001,471,000 Interfund Transfers1,353,60001,353,600 Fiscal Transactions199,8050199,805 Total Revenue10,115,7841,81410,117,598 TOTAL RESOURCES15,553,0272,225,77117,778,798 II.REQUIREMENTS Department Operating Public Works9,400,4251,233,61110,634,036 c,d,e Total Department Operating9,400,4251,233,61110,634,036 Capital Projects Capital Carryover22,648(1,215)21,433 b Total Capital Projects22,648(1,215)21,433 Non-Departmental Interfund Transfers353,0000353,000 Reserve 5,428,651803,4556,232,106 a,d,e Balance Available348,303189,920538,223 a,b,e Total Non-Departmental6,129,954993,3757,123,329 TOTAL REQUIREMENTS15,553,0272,225,77117,778,798 600 Fleet Services Fund Beginning Working Capital Reconciliation: a)Increase Beginning Working Capital by $2,223,957, reappropriate $1,276,065 to complete the FY07 approved fleet replacement purchases, increase the Fleet Service Reserve by $2,048,333, and increase Balance Available by $175,624. The adjustment brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the Capital budget by $1,215 and increasing Balance Available by the same amount. This action reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Grant: c)Recognize Department of Homeland Security grant revenue of $1,814 and increase Public Works operating appropriation by the same amount. Reappropriation: d) Increase the Public Works operating budget by $1,276,065 to complete FY07 approved fleet replacement purchases. Decrease the Fleet Service Reserve by the same amount. Encumbrance Estimate Reconciliation: e)Decrease the Public Works Department operating appropriation by $44,268, increase Reserves by $31,187, and increase Balance Available by $13,081 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid. 610 Information System and Services Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,576,180768,8272,345,007 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services7,016,92307,016,923 Miscellaneous75,000075,000 Total Revenue7,091,92307,091,923 TOTAL RESOURCES8,668,103768,8279,436,930 II.REQUIREMENTS Department Operating Central Services6,919,53263,8786,983,410 b,c Total Department Operating6,919,53263,8786,983,410 Non-Departmental Interfund Transfers370,0000370,000 Reserve 950,000150,0001,100,000 b Balance Available428,571554,949983,520 a,b,c Total Non-Departmental 1,748,571704,9492,453,520 TOTAL REQUIREMENTS8,668,103768,8279,436,930 610 Information System and Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $768,827 and increase Balance Available by the same amount. The adjustment brings the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Re-budget b) $119,607 in the Central Services Department for continued acquisition and upgrade of central business software, increase the Reserve for Software Replacement by $150,000, and reduce Balance Available by $269,607. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriation by $55,729 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by the same amount. 615 Facilities Services Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 24,858,180371,58025,229,760 a CHANGE TO WORKING CAPITAL REVENUE Rental624,1000624,100 Charges for Services10,347,313010,347,313 Miscellaneous1,350,00001,350,000 Interfund Transfers1,900,00001,900,000 Total Revenue14,221,413014,221,413 TOTAL RESOURCES39,079,593371,58039,451,173 II.REQUIREMENTS Department Operating Central Services8,786,798(103)8,786,695 d Planning and Development248,6840248,684 Total Department Operating9,035,482(103)9,035,379 Capital Projects Capital Projects150,0000150,000 Capital Carryover123,260(7,183)116,077 b Total Capital Projects273,260(7,183)266,077 Non-Departmental Debt Service244,0000244,000 Interfund Loans199,8050199,805 Interfund Transfers730,000789,0001,519,000 c Reserve 28,027,496(658,612)27,368,884 a,c Balance Available569,550248,478818,028 a,b,d Total Non-Departmental29,770,851378,86630,149,717 TOTAL REQUIREMENTS39,079,593371,58039,451,173 615 Facilities Services Fund Beginning Working Capital Reconciliation: a)Increase the budgeted Beginning Working Capital by $371,580, increase the Facility Reserve by $130,388, and increase Balance Available by $241,192. These adjustments bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $7,183 and increase Balance Available by the same amount. This action reconciles the FY08 Capital Carryover Estimate to the actual ending FY07 capital projects balance and carry forward. Transfer c) $789,000 from the Facility Reserve to the General Capital Projects Fund to complete Implementation Plan Phase 3B of the City Hall Complex Action Plan as approved on July 11, 2007 by the City Council. Encumbrance Estimate Reconciliation: d) Decrease the Central Services Department operating appropriation by $103 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase Balance Available by the same amount. 620 Risk and Benefits Fund FY08FY08FY08 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 12,130,206 10,887,0731,243,133 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental07,9657,965 c Charges for Services29,739,397029,739,397 Miscellaneous1,148,00001,148,000 Total Revenue30,887,3977,96530,895,362 TOTAL RESOURCES41,774,4701,251,09843,025,568 II.REQUIREMENTS Department Operating Central Services24,798,0917,26924,805,360 b,c Total Department Operating24,798,0917,26924,805,360 Non-Departmental Debt Service4,086,00004,086,000 Interfund Transfers140,0000140,000 Reserve 8,681,550449,9639,131,513 a Balance Available4,068,829793,8664,862,695 a,b Total Non-Departmental16,976,3791,243,82918,220,208 TOTAL REQUIREMENT41,774,4701,251,09843,025,568 S 620 Risk and Benefits Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,243,133, increase the Debt Service Reserve by $222,979, increase the Medical Rate Stabilization Reserve by $264,000, decrease the PERS Litigation Reserve by $37,016, and increase Balance Available by $793,170. The adjustments bring the FY08 Budgeted Beginning Working Capital in compliance with the audited FY07 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Central Services Department operating appropriation by $696 to reconcile the amount estimated for payment of obligations incurred but not paid in FY07 to the actual amount paid and increase the Balance Available by the same amount. Grant: c)Recognize Department of Homeland Security grant revenue of $7,965 and increase Central Services Department operating appropriation by the same amount. FY08 GENERAL FUND CONTINGENCY TRACKING ttachment B A Date CCApproved ReviewedRequest Description$ Request$ AmounBalance t GeneralGeneralGeneral ContingencContingencContingenc yyy Resources Beginning Appropriation340,000$ 340,000$ Starting Balances340,000$ 340,000$ Expenditures Supplemental Budget #1 8/15/2007Eugene Celebration - Parking Reimbursement7,500 50,000 09/24/07City Manager Recruitment 40,000 10/08/07West Eugene Collaborative Project 50,000 10/10/07Diversity Strategic Plan Development & Implementation 10/22/07Human Rights City Symposium1,000 SB#1 Subtotal148,500 - Balance as of SB#1$191,500 Other Outstanding Contingency Items Noton SB1 (County has not yet determined exact costs) 08/15/07 Voter's Pamphlet for November Election25,000 November 6, 2007 Election (estimate)85,000 10/10/07 Estimated Subtotal110,000 - Balance if all outstanding requests are approved81,500$ 12/2/2007 Resolution Number _______ Attachment C A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET; MAKING APPROPRIATIONS FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2007, AND ENDING JUNE 30, 2008. The City Council of the City of Eugene finds that Adopting the Supplemental Budget and Making Appropriations is necessary under ORS 294.480. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE , A Municipal Corporation of the State of Oregon, as follows: Section 1. ThattheSupplementalBudgetfortheCityofEugene,Oregon,forthefiscalyear beginningJuly 1, 2007, and ending June 30, 2008, as set forth in attached Exhibit "A" is hereby adopted. Section 2. TheSupplementalamountsforthefiscalyearbeginningJuly1,2007,andending June30,2008,andforthepurposesshowninattachedExhibit"A"arehereby appropriated. Section 3. ThatthisSupplementalBudgetispreparedinaccordancewithORS 294.480(1)(a),whichauthorizestheformulationofasupplementalbudget resultingfrom"Anoccurrenceorconditionwhichhadnotbeenascertainedatthe timeofthepreparationofabudgetforthecurrentyearorcurrentbudgetperiod whichrequiresachangeinfinancialplanning."ThisSupplementalBudgetwas published in accordance with ORS 294.480(4). Section 4. ThisresolutioncomplieswithORS294.480(5),anddoesnotauthorizean increaseinthelevyofpropertytaxesabovetheamountpublishedintheAnnual Budget publication. The foregoing resolution adopted this 10th day of December, 2007. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services745,169 Fire and Emergency Medical Services972,647 Library, Recreation and Cultural Services138,476 Planning and Development783,882 Police Department3,643,257 Public Works385,398 Total Departmental Operating 6,668,829 Non-Departmental Contingency(148,500) Interfund Transfer947,500 * Reserves(3,862,146) Total Non-Departmental (3,063,146) TOTAL GENERAL FUND3,605,683 LIBRARY LOCAL OPTION LEVY FUND Departmental Operating Library, Recreation and Cultural Services(38,135) Total Departmental Operating (38,135) Non-Departmental * Reserves50,174 Total Non-Departmental 50,174 TOTAL LIBRARY LOCAL OPTION LEVY FUND12,039 ROAD FUND Departmental Operating Public Works Department(91,125) Total Departmental Operating (91,125) Non-Departmental * Balance Available560,624 Total Non-Departmental 560,624 TOTAL ROAD FUND469,499 TRANSPORTATION UTILITY FUND Capital Projects Capital Projects(720,588) Total Capital Projects (720,588) Non-Departmental * Balance Available23,955 Total Non-Departmental 23,955 TOTAL TRANSPORTATION UTILITY FUND(696,633) TELECOM REGISTRATION/LICENSING FUND Departmental Operating Central Services Department701,202 Total Departmental Operating 701,202 Capital Projects Capital Projects307,182 Total Capital Projects 307,182 Non-Departmental * Reserves200,000 * Balance Available28,331 Total Non-Departmental 228,331 TOTAL TELECOM REGISTRATION/LICENSING FUND1,236,715 CONSTRUCTION PERMIT FUND Non-Departmental * Balance Available1,271,782 Intergovernmental Expenditures100,000 Total Non-Departmental 1,371,782 TOTAL CONSTRUCTION PERMIT FUND1,371,782 COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development123,949 Total Departmental Operating 123,949 Capital Projects Capital Projects10,671 Total Capital Projects 10,671 Non-Departmental Miscellaneous Fiscal Transactions1,202,798 Total Non-Departmental 1,202,798 TOTAL COMMUNITY DEVELOPMENT FUND1,337,418 LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND Departmental Operating Library, Recreation and Cultural Services30,000 Total Departmental Operating 30,000 Capital Projects Capital Projects(5,704) Total Capital Projects (5,704) Non-Departmental * Reserves177,499 * Balance Available103,599 Total Non-Departmental 281,098 TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND305,394 GENERAL CAPITAL PROJECTS FUND Capital Projects Capital Projects6,533 Total Capital Projects 6,533 Non-Departmental * Balance Available 177,848 Total Non-Departmental 177,848 TOTAL GENERAL CAPITAL PROJECTS FUND184,381 ROAD CAPITAL PROJECTS FUND Capital Projects Capital Projects542,755 Total Capital Projects 542,755 Non-Departmental * Balance Available512,836 Total Non-Departmental 512,836 TOTAL ROAD CAPITAL PROJECTS FUND1,055,591 SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Departmental Operating Public Works(19,305) Total Departmental Operating (19,305) Capital Projects Capital Projects(1,212,387) Total Capital Projects (1,212,387) Non-Departmental * Balance Available892,365 Total Non-Departmental 892,365 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND(339,327) SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects Capital Projects(5,844) Total Capital Projects (5,844) Non-Departmental * Balance Available53,612 Total Non-Departmental 53,612 TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND47,768 MUNICIPAL AIRPORT FUND Departmental Operating Public Works(84,978) Total Departmental Operating (84,978) Capital Projects Capital Projects(967,716) Total Capital Projects (967,716) Non-Departmental * Balance Available670,114 Total Non-Departmental 670,114 TOTAL MUNICIPAL AIRPORT FUND(382,580) PARKING SERVICES FUND Capital Projects Capital Projects7,500 Total Capital Projects 7,500 Non-Departmental * Reserves(7,257) * Balance Available159,669 Intergovernmental Expenditures(10,886) Total Non-Departmental 141,526 TOTAL PARKING SERVICES FUND149,026 WASTEWATER UTILITY FUND Departmental Operating Public Works(270,786) Total Departmental Operating (270,786) Capital Projects Capital Projects(51,515) Total Capital Projects (51,515) Non-Departmental * Balance Available195,201 Total Non-Departmental 195,201 TOTAL WASTEWATER UTILITY FUND(127,100) STORMWATER UTILITY FUND Departmental Operating Public Works(40,218) Total Departmental Operating (40,218) Capital Projects Capital Projects112,768 Total Capital Projects 112,768 Non-Departmental * Balance Available(32,430) Total Non-Departmental (32,430) TOTAL STORMWATER UTILITY FUND40,120 FLEET SERVICES FUND Departmental Operating Public Works1,233,611 Total Departmental Operating 1,233,611 Capital Projects Capital Projects(1,215) Total Capital Projects (1,215) Non-Departmental * Reserves803,455 * Balance Available189,920 Total Non-Departmental 993,375 TOTAL FLEET SERVICES FUND2,225,771 INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services63,878 Total Departmental Operating 63,878 Non-Departmental * Reserves150,000 * Balance Available554,949 Total Non-Departmental 704,949 TOTAL INFORMATION SYSTEMS AND SERVICES FUND768,827 FACILITIES SERVICES FUND Departmental Operating Central Services(103) Total Departmental Operating (103) Capital Projects Capital Projects(7,183) Total Capital Projects (7,183) Non-Departmental Interfund Transfer789,000 * Reserves(658,612) * Balance Available248,478 Total Non-Departmental 378,866 TOTAL FACILITES SERVICES FUND371,580 RISK AND BENEFITS FUND Departmental Operating Central Services7,269 Total Departmental Operating 7,269 Non-Departmental * Reserves449,963 * Balance Available793,866 Total Non-Departmental 1,243,829 TOTAL RISK AND BENEFITS FUND1,251,098 TOTAL REQUIREMENTS - ALL FUND12,887,052 S * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.