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Home My WebLink AboutItem 3: PH and Action - Supplemental Budget #3 ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 4944 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: June 9, 2008 Agenda Item Number: 3 Department: Central Services Staff Contact: Kitty Murdoch www.eugene-or.gov Contact Telephone Number: 682-5860 ISSUE STATEMENT The council approval of the third 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 #3 consists of $1.07 million in proposed changes to the FY08 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 Supplemental budgets recognize new revenue and authorize other unanticipated changes in legal appropriations during a fiscal year. General Fund This supplemental budget requests the following changes to the General Fund budget: Contingency Account A $71,673 appropriation from the contingency account is requested by Central Services for the cost of the November 6, 2007, election and Voter’s Pamphlet. This request reduces the balance in the contingency account to $119,827. The contingency account worksheet is attached. Other General Fund Central Services and Public Works are reallocating existing General Fund City Attorney appropriation to departments where actual costs have occurred. This will result in no net change to the overall operating budget. The Fire and Emergency Medical Services Department is recognizing new grant revenue of $44,647 to reimburse costs associated with participating in multi-jurisdictional training exercises, and for revenues received for HazMat response. Z:\CMO\2008 Council Agendas\M080609\S0806093.doc The Public Works Department is recognizing grant revenue of $63,350 received from the State Recreational Trails Program and is increasing appropriations for the Ridgeline Wayfinding and Trailhead Improvement Project. Non-General Fund The Community Development Fund is recognizing $500,000 in additional HUD HOME grant revenues and increasing expenditure authority to reimburse payments to Springfield for grant related expenditures. The Planning and Development Department is also increasing expenditure authority for the VetLIFTIII acquisition cost, and reducing CDBG/HOME revolving fund loans according to the plan approved by the City Council on March 10, 2008. Intergovernmental Pass-Throughs The Public Safety Answering Point Fund is increasing intergovernmental pass-through revenue and offsetting expense appropriation of $215,000 for additional 911 revenues collected through telephone excise taxes. The Systems Development Capital Projects Fund is recognizing $200,000 in intergovernmental pass- through revenues collected on behalf of the Metropolitan Wastewater Management Commission (MWMC) and appropriating pass-through expenditure authority to forward the revenues to the MWMC. Capital Projects The General Capital Projects Fund is requesting an increase of $40,000 for the Olympic Trials Autzen Path Lighting Project using revenues received from the University of Oregon. The Road Capital Projects Fund is moving $40,000 from Balance Available to allow project teams to respond to requests from neighborhood associations and other City departments for transportation capital planning support for projects such as siting a hospital in Eugene and for developing costs estimates to improve unimproved streets such as Bond Lane. The Stormwater Utility Fund is recognizing and requesting appropriation authority for a $10,000 increase to a grant received from the Bureau of Land Management (BLM) for the Tsanchifen Walk Project. The Transportation Utility Fund is appropriating $212,000 from Balance Available to the capital budget in order to spend the two-cent motor vehicle fuel dealer’s tax revenues received following the council’s extension of the tax in February. FY08 revenues were estimated at the higher level; however, the expenditure authority was reduced in the annual budget to reflect the February sunset date. Timing Expenditure authority is needed immediately to carry out council direction or to meet legal or program requirements. RELATED CITY POLICIES These transactions conform to the City’s Financial Management Goals and Policies. Z:\CMO\2008 Council Agendas\M080609\S0806093.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. The 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 adopt Resolution 4944 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. Resolution C. FY09 Contingency Account FOR MORE INFORMATION Staff Contact: Kitty Murdoch Telephone: 682-5860 Staff E-Mail: kitty.m.murdoch@ci.eugene.or.us Z:\CMO\2008 Council Agendas\M080609\S0806093.doc Attachment A Transaction Summary 010 General Fund FY08FY08FY08FY08FY08 SB1 AdoptedBWC Adj.Other ActionSB2 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 31,735,982(2,786,870)1,862,1140030,811,226 CHANGE TO WORKING CAPITAL REVENUE Taxes85,529,721000085,529,721 Licenses/Permits7,019,10000007,019,100 Intergovernmental4,586,03403,910,911138,00096,2408,731,185 a,b Rental92,740000092,740 Charges for Services11,468,8770619,52865,00011,75712,165,162 c Fines/Forfeitures3,682,75000003,682,750 Miscellaneous2,288,35600002,288,356 Interfund Transfers9,337,62600009,337,626 Total Revenue124,005,20404,530,439203,000107,997128,846,640 TOTAL RESOURCES155,741,186(2,786,870)6,392,553203,000107,997159,657,866 II.REQUIREMENTS Department Operating Central Services23,376,8180745,169027,67324,149,660 d,e Fire & Emergency Medical Svcs22,546,0130972,647063,64723,582,307 b, c,d Library, Rec & Cultural Svcs21,216,1460138,476138,000021,492,622 Planning and Development7,429,8500783,882380,00097,0008,690,732 d Police39,484,68203,643,2570043,127,939 Public Works5,900,2500385,3980(8,650)6,276,998 a,d Total Department Operating119,953,75906,668,829518,000179,670127,320,258 Non-Departmental Debt Service263,0000000263,000 Interfund Transfers3,637,9000947,500004,585,400 Contingency340,0000(148,500)0(71,673)119,827 e Intergovernmental Expenditures650,0000000650,000 Reserve 7,008,9030335,478(315,000)07,029,381 Reserve for Encumbrances4,197,624(2,786,870)(1,410,754)000 UEFB19,690,000000019,690,000 Total Non-Departmental35,787,427(2,786,870)(276,276)(315,000)(71,673)32,337,608 TOTAL REQUIREMENTS155,741,186(2,786,870)6,392,553203,000107,997159,657,866 010 General Fund Main Subfund a)Recognize a State of Oregon grant from the Recreational Trails Program for $63,350 and appropriate the monies to spend on Ridgeline signage and trailhead improvements. The grant was approved by the IGR subcommittee in 2006. b)Recognize a Top Off Drill Grant for $10,519, a Fireman's Fund Grant for $8,500, and a Hospital Preparedness Program Grant for $13,871 and appropriate the funds to spend in the Fire and Emergency Medical Services Department. c)Recognize State of Oregon revenues in the amount of $11,757 for cleanup of the I-5 spill. d) Reallocate City Attorney budgets by reducing $44,000 from Central Services and $72,000 from Public Works and increasing $19,000 in Fire and Emergency Medical Services and $97,000 in Planning and Development. Move $71,673 from the Contingency account to Central Services for payment of election and voter pamphlet costs in November 2007. e) allocation was previously approved by the City Council. 132 Public Safety Answering Point Fund FY08FY08FY08FY08 AdoptedSB1 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 0(10,943)0(10,943) CHANGE TO WORKING CAPITAL REVENUE Intergovernmental850,0000215,0001,065,000 a Charges for Services1,516,575001,516,575 Miscellaneous3,001003,001 Total Revenue2,369,5760215,0002,584,576 TOTAL RESOURCES2,369,576(10,943)215,0002,573,633 II.REQUIREMENTS Department Operating Police2,298,5760215,0002,513,576 a Total Department Operating2,298,5760215,0002,513,576 Capital Projects Total Capital Projects0000 Non-Departmental Interfund Transfers71,0000071,000 Reserve for Encumbrances0(10,943)0(10,943) Total Non-Departmental 71,000(10,943)060,057 TOTAL REQUIREMENTS2,369,576(10,943)215,0002,573,633 132 Public Safety Answering Point Fund a) Recognize and appropriate additional 911 revenue received from telephone excise taxes. 133 Transportation Utility Fund FY08FY08FY08FY08 AdoptedSB1 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 6,136,648(1,917,521)04,219,127 CHANGE TO WORKING CAPITAL REVENUE Taxes3,300,000003,300,000 Intergovernmental01,220,88801,220,888 Miscellaneous156,00000156,000 Total Revenue3,456,0001,220,88804,676,888 TOTAL RESOURCES9,592,648(696,633)08,896,015 II.REQUIREMENTS Department Operating Total Department Operating0000 Capital Projects Capital Projects2,900,0000212,0003,112,000 a Capital Carryover 6,096,079(720,588)05,375,491 Total Capital Projects8,996,079(720,588)212,0008,487,491 Non-Departmental Balance Available596,56923,955(212,000)408,524 a Total Non-Departmental 596,56923,955(212,000)408,524 TOTAL REQUIREMENTS9,592,648(696,633)08,896,015 133 Transportation Utility Fund a) Increase capital budget expenditure authority by $212,000 for street preservation using Balance Available. The $212,000 is the amount estimated to be received in the last four months of the year from the continuation of the two-cent portion of the tax. 170 Community Development Fund FY08FY08FY08FY08FY08 AdoptedSB1 ActionSB2 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 937,107628,911001,566,018 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental3,576,0001,208,5071,331,000500,0006,615,507 a Charges for Services18,84000018,840 Miscellaneous913,500000913,500 Fiscal Transactions1,706,000(500,000)2,731,00003,937,000 Total Revenue6,214,340708,5074,062,000500,00011,484,847 TOTAL RESOURCES7,151,4471,337,4184,062,000500,00013,050,865 II.REQUIREMENTS Department Operating Central Services4,0000004,000 Planning and Development3,215,802123,94940,000900,0004,279,751 a,b Total Department Operating3,219,802123,94940,000900,0004,283,751 Capital Projects Capital Projects400,000000400,000 Capital Carryover(10,671)10,671000 Total Capital Projects389,32910,67100400,000 Non-Departmental Interfund Transfers67,00000067,000 Misc. Fiscal Transactions3,475,3161,202,7980(400,000)4,278,114 b Intergovernmental Expend.003,422,00003,422,000 Reserve (Less RFE)00600,0000600,000 Total Non-Departmental3,542,3161,202,7984,022,000(400,000)8,367,114 TOTAL REQUIREMENTS7,151,4471,337,4184,062,000500,00013,050,865 170 Community Development Fund Recognize $500,000 in additional HUD HOME grant revenues and increasing expenditure authority to reimburse a) payments to Springfield for grant related expenditures. Increase expenditure authority for the VetLIFTIII acquisition cost, and reduce CDBG/HOME revolving fund loans b) according to the plan approved by the City Council on March 10, 2008. 310 General Capital Projects Fund FY08FY08FY08FY08 AdoptedSB1 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 12,284,139(5,299,619)06,984,520 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0195,00040,000a235,000 Rental19,5700019,570 Miscellaneous250,85900250,859 Interfund Transfers2,169,3001,689,00003,858,300 Fiscal Transactions10,007,5633,600,000013,607,563 Total Revenue12,447,2925,484,00040,00017,971,292 TOTAL RESOURCES24,731,431184,38140,00024,955,812 II.REQUIREMENTS Department Operating Central Services13,0490013,049 Total Department Operating13,0490013,049 Capital Projects Capital Projects12,266,1941,881,80540,000a14,187,999 Capital Carryover11,565,813(1,875,272)09,690,541 Total Capital Projects23,832,0076,53340,00023,878,540 Non-Departmental Debt Service50,0000050,000 Intergovernmental Expend.67,0000067,000 Reserve 29,0000029,000 Balance Available740,375177,8480918,223 886,375 Total Non-Departmental177,84801,064,223 TOTAL REQUIREMENTS24,731,431184,38140,00024,955,812 310 General Capital Projects Fund a) Request a $40,000 appropriation increase for the Olympic Trials Autzen Path Lighting Project using revenues received from the University of Oregon. 312 Road Capital Projects Fund FY08FY08FY08FY08 AdoptedSB1 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,963,058(1,585,864)01,377,194 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental02,641,45502,641,455 Rental35,6000035,600 Miscellaneous3,000003,000 Interfund Transfers100,00000100,000 Total Revenue138,6002,641,45502,780,055 TOTAL RESOURCES3,101,6581,055,59104,157,249 II.REQUIREMENTS Department Operating Total Department Operating0000 Capital Projects Capital Projects100,0001,285,98240,000a1,425,982 Capital Carryover2,845,557(743,227)02,102,330 Total Capital Projects2,945,557542,75540,0003,528,312 Non-Departmental Balance Available156,101512,836(40,000)a628,937 156,101 Total Non-Departmental512,836(40,000)628,937 TOTAL REQUIREMENTS3,101,6581,055,59104,157,249 312 Road Capital Projects Fund a) Increase expenditure authority to allow project teams to respond to requests from neighborhood associations and other City departments for transportation capital planning support for projects such as siting a hospital in Eugene and for developing costs estimates to improve unimproved streets such as Bond Lane. 330 System Development Capital Projects Fund FY08FY08FY08FY08 AdoptedSB1 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 14,276,665(339,327)013,937,338 CHANGE TO WORKING CAPITAL REVENUE Charges for Services8,647,1240200,0008,847,124 a Miscellaneous772,68800772,688 Total Revenue9,419,8120200,0009,619,812 TOTAL RESOURCES23,696,477(339,327)200,00023,557,150 II.REQUIREMENTS Department Operating Central Services38,9530038,953 Planning and Development114,40600114,406 Public Works433,087(19,305)0413,782 Total Department Operating586,446(19,305)0567,141 Capital Projects Capital Projects9,305,000009,305,000 Capital Carryover10,721,901(1,212,387)09,509,514 Total Capital Projects20,026,901(1,212,387)018,814,514 Non-Departmental Debt Service358,25700358,257 Interfund Transfers93,0000093,000 Intergovernmental Expend.1,127,0000200,0001,327,000 a Reserve 67,9140067,914 Balance Available1,436,959892,36502,329,324 Total Non-Departmental3,083,130892,365200,0004,175,495 TOTAL REQUIREMENTS23,696,477(339,327)200,00023,557,150 330 System Development Capital Projects Fund a) Recognize and appropriate pass-through revenues and expenditures for the Metropolitan Wastewater Management Commission (MWMC). 539 STORMWATER UTILITY FUND FY08FY08FY08FY08 AdoptedSB1 ActionSB3 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 8,485,354(472,822)08,012,532 CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits135,00000135,000 Intergovernmental14,500512,94210,000a537,442 Rental29,0000029,000 Charges for Services11,351,5030011,351,503 Fines/Forfeitures50000500 Miscellaneous370,20800370,208 Interfund Transfers15,000015,000 Total Revenue11,915,711512,94210,00012,438,653 TOTAL RESOURCES20,401,06540,12010,00020,451,185 II.REQUIREMENTS Department Operating Public Works10,367,989(40,218)010,327,771 Total Department Operating10,367,989(40,218)010,327,771 Capital Projects Capital Projects1,566,000366,34010,000a1,942,340 Capital Carryover4,109,219(253,572)03,855,647 Total Capital Projects5,675,219112,76810,0005,797,987 Non-Departmental Interfund Transfers579,00000579,000 Intergovernmental Expend.15,2030015,203 Balance Available3,763,654(32,430)03,731,224 Total Non-Departmental4,357,857(32,430)04,325,427 TOTAL REQUIREMENTS20,401,06540,12010,00020,451,185 530 Wastewater Utility Fund a) Request appropriation authority for a $10,000 increase to a grant received from the Bureau of Land Management (BLM) for the Tsanchifen Walk Project. Resolution Number _______ Attachment B 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 beginning July 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 9th day of June, 2008. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services27,673 Fire and Emergency Medical Services63,647 Planning and Development97,000 Public Works(8,650) Total Departmental Operating 179,670 Non-Departmental Contingency(71,673) Total Non-Departmental (71,673) TOTAL GENERAL FUND107,997 PUBLIC SAFETY ANSWERING POINT FUND Departmental Operating Police215,000 Total Departmental Operating 215,000 TOTAL PUBLIC SAFETY ANSWERING POINT FUND215,000 TRANSPORTATION UTILITY FUND Capital Projects Capital Projects212,000 Total Capital Projects 212,000 Non-Departmental * Balance Available(212,000) Total Non-Departmental (212,000) TOTAL TRANSPORTATION UTILITY FUND0 COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development900,000 Total Departmental Operating 900,000 Non-Departmental Miscellaneous Fiscal Transactions(400,000) Total Non-Departmental (400,000) TOTAL COMMUNITY DEVELOPMENT FUND500,000 GENERAL CAPITAL PROJECTS FUND Capital Projects Capital Projects40,000 Total Capital Projects 40,000 TOTAL GENERAL CAPITAL PROJECTS FUND40,000 ROAD CAPITAL PROJECTS FUND Capital Projects Capital Projects40,000 Total Capital Projects 40,000 Non-Departmental * Balance Available(40,000) Total Non-Departmental (40,000) TOTAL ROAD CAPITAL PROJECTS FUND0 SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Non-Departmental Intergovernmental Expenditures200,000 Total Non-Departmental 200,000 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND200,000 STORMWATER UTILITY FUND Capital Projects Capital Projects10,000 Total Capital Projects 10,000 TOTAL STORMWATER UTILITY FUND10,000 TOTAL REQUIREMENTS - ALL FUND1,072,997 S * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only. FY08 GENERAL FUND CONTINGENCY TRACKING Attachment C Date CCApproved ReviewedRequest Description$ Request$ AmountBalance GeneralGeneralGeneral ContingencyContingencyContingency Resources Beginning Appropriation340,000$ 340,000$ Starting Balances340,000$ 340,000$ Expenditures Supplemental Budget #1 08/15/07Eugene Celebration - Parking Reimbursement7,500 09/24/07City Manager Recruitment 50,000 10/08/07West Eugene Collaborative Project 40,000 10/10/07Diversity Strategic Plan Development & Implementation 50,000 10/22/07Human Rights City Symposium1,000 SB#1 Subtotal148,500 - Balance as of SB#1$191,500 Expenditures Supplemental Budget #3 08/15/07 Voter's Pamphlet for November Election & November 6, 2007 Election 71,673 Subtotal71,673 - Balance if all outstanding requests are approved119,827$ 6/3/2008