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HomeMy WebLinkAboutItem 4: PH and Action - FY09 Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 4945 Electing to Receive State Revenue Sharing Funds Pursuant to Section 221.770 of Oregon Revised Statutes; Resolution 4946 Certifying that the City of Eugene Provides the Municipal Services Required by Oregon Revised Statues Section 221.760; Resolution 4947 Adopting the Budget, Making Appropriations, Determining, Levying and Categorizing the Annual Ad Valorem Property Tax Levy for the City of Eugene for the Fiscal Year Beginning July 1, 2008, and Ending June 30, 2009 Meeting Date: June 9, 2008 Agenda Item Number: 4 Department: Central Services Staff Contact: Kitty Murdoch www.eugene-or.gov Contact Telephone Number: 682-5860 ISSUE STATEMENT Oregon Local Budget Law requires the City to conduct a public hearing to hear testimony on the FY09 City of Eugene Annual Budget as recommended by the Budget Committee on May 28, 2008, and on the proposed uses of State Revenue Sharing funds. Resolutions electing to receive State Revenue Sharing in the fiscal year beginning July 1, 2008, and ending June 30, 2009, and certifying that the City of Eugene provides municipal services required for receipt of State-shared revenues are also required in order to continue receiving those State funds. Finally, ORS 294.434 requires the City Council to pass a resolution adopting the budget, making appropriations, determining, levying and categorizing the annual ad valorem property tax for the City of Eugene for the fiscal year beginning July 1, 2008, and ending June 30, 2009. BACKGROUND Council Action History The City Council has consistently met the requirement of Oregon Local Budget Law which requires that a jurisdiction adopt an annual budget by June 30 of each year. If a jurisdiction elects to receive State Revenue Sharing funds, it must hold a public hearing on the proposed uses of the funds and adopt resolutions or ordinances electing to receive the funds and certifying that the City provides qualifying municipal services. Policy Issues Annual Budget: ORS 294.435 provides that after the public hearing “has been held, the governing body shall enact the proper ordinances or resolutions to adopt the budget, to make the appropriations, to determine, make and declare the ad valorem property tax amount or rate to be certified to the assessor for either the ensuing year or each of the years of the ensuing budget period and to itemize and categorize the ad valorem property tax amount or rate as provided in ORS 310.060.” Z:\CMO\2008 Council Agendas\M080609\S0806094.doc State Revenue Sharing: The City’s Revenue and Collection Policy 1 states, “The City will decrease the dependence on property taxes and diversify the supporting revenue base in the General Fund.” Electing to receive State Revenue Sharing supports this policy. Financial and/or Resource Considerations Financial and/or resources considerations are detailed in the FY09 Proposed Budget document and Budget Committee motions. A summary of the Budget Committee actions is provided in Attachment A. State Revenue Sharing The FY09 estimated revenue from State Revenue Sharing is $1,212,000. The funds will be used to support General Fund services. A public hearing on possible uses of these funds was held by the Budget Committee on May 19, 2007. Budget Committee Recommendation Budget Committee review consisted of seven work sessions and one public hearing. Public comment was heard at the beginning of four of the work sessions. A public hearing on the budget proposal was conducted on May 19, 2008. The Budget Committee recommendation consists of the City Manager’s Proposed Budget for FY09, with several amendments. The Budget Committee recommendation, unanimously approved on May 28, 2008, is as follows: Mr. Barofsky, seconded by Ms. Ortiz, moved that the Budget Committee recommend to the Eugene City Council an FY09 budget for the City of Eugene that consists of the City Manager’s FY09 Proposed Budget, including the property tax levies and/or rates contained therein, amended to reflect appropriations for prior year encumbrances and prior year capital projects, and the amendments to the budget which have been approved by the Budget Committee. The motion passed unanimously. A summary of the Budget Committee’s recommended changes to the City Manager’s Budget are shown by fund and department below. All motions considered and the committee votes are shown in Attachment B. Attachment A reconciles the recommended budget to the proposed budget. Operating Budget General Fund Central Services Department: ? Reinstate the contract with the Lane Regional Air Protection Agency to ongoing funding. (The Proposed Budget allocated funds on a one-time basis.) Planning and Development Department : ? $150,000 one-time funding for the Human Services Commission (HSC) to adjust payments to the twenty Eugene non-profit agencies under contract with the HSC. Police Department: ? $640,000 ($518,000 ongoing, $122,000 one-time) to add funding for four Patrol Officers according to the City Manager’s recommendation to the Budget Committee. The addition is supported by transferring to the General Fund a portion of the money earmarked in the City Manager’s Proposed Budget for funding some of the retiree health care liability in the Risk and Benefits Fund. The City Manager will recommend an ongoing funding source in the FY10 Proposed Budget. Z:\CMO\2008 Council Agendas\M080609\S0806094.doc ? $252,000 to extend the Police bike patrols in the downtown and the downtown area parks to a year-round service. The service will be supported by using a portion of the money earmarked in the City Manager’s Proposed Budget for funding some of the City’s retiree health care liability. An ongoing funding source will be identified in the FY10 Proposed Budget. Community Development Fund Planning and Development Department: ? $65,000 for bank service fees related to the Beam project downtown. The fees will be reimbursed by the Urban Renewal Agency. Risk and Benefits Fund Central Services Department: ? Reduce the payment on the retiree health care obligation by $892,000 and transfer that amount to the General Fund to support the addition of four patrol officers and year-round bike patrols in downtown and surrounding area parks. Road Fund Public Works Department: ? $1.0 million each in FY09 and FY10 to fill potholes on City streets using funds transferred from the Facilities Services Fund’s Facility Reserve. Telecom Registration/Licensing Fund Central Services Department: ? $70,000 to support electronic equipment purchases for the four patrol officers added in FY10. ? $33,000 to purchase an online grant application database subscription. Capital Budget Transportation Utility Fund ? $4.5 million for road repairs in FY09, FY10, and FY11 using funds received from Lane County’s Road Fund, which will replace the $1.5 million in proposed capital spending on pavement preservation using funds from the Facility Reserve in the FY09 Proposed Budget. Non-Departmental Budget Community Development Fund ? $6,700,000 intergovernmental pass-through of HUD loan ($5,347,000) and BEDI grant ($1,353,000) revenues to the Urban Renewal Agency for the Beam agreement. Facilities Services Fund ? $4.5 million intergovernmental payment from the Facilities Reserve to Lane County for jail beds, prosecution services (two attorneys and two support staff), Buckley House sobering and detoxification, 16 treatment beds in the Phoenix Program, and intensive day treatment for 60 youth. These terms of the exchange, as described in the service description table in the memo provided to the City of Eugene Budget Committee on May 14, shall be specifically articulated in an intergovernmental agreement between the City of Eugene and Lane County and approved by the council. Z:\CMO\2008 Council Agendas\M080609\S0806094.doc ? $1.0 million transfer in FY09 and $1.0 million transfer in FY10 from the Facility Reserve to the Road Fund to be used for filling potholes on city streets. ? Allocate up to $25 million of the Facility Reserve to upgrade, rehab, and maintain City Hall for the purpose of extending its useful life at least 15 years. ? Should the council decide not to proceed with a new City Hall, after other Budget Committee action regarding the Facility Reserve, transfer the balance of the Facility Reserve, or up to $8 million, into a fund or trust that shall be managed for the sole purpose of incrementally increasing patrol FTE’s over the next 10 years. Use the principal and earnings over ten years to optimize patrol FTE’s so that after10 years the balance of the fund is zero. Reserves – All Funds ? Direct staff to investigate the possibility of moving up to $3 million of reserves to the Business Loan Program in a one-time transfer that would be reimbursed after five years with interest less administrative cost. If staff and the City Council agree that this is a good use of the money, bring it back to the council in a supplemental budget or in the FY10 Proposed Budget. Other Approved Motions ? The Budget Committee recommends to the City Council and the City Manager to postpone entering into any long-term contractual commitment to the current legal firm until the council has had an opportunity to act on the policy question of internal versus external legal counsel for the City. ? Recommend to the City Council and City Manager to consider using the benefit of take- home cars within the city limits as a bargaining incentive. No budget allocation was established by the Budget Committee; although funding was identified as coming from the Facilities Services Fund’s Facility Reserve. ? Recommend the City Manager provide the council with options to involve the Budget Committee in the Supplemental Budget processes, before the start of the next supplemental budget. Timing Under state statute, a budget must be approved prior to July 1, 2008, and a jurisdiction must elect to receive State Revenue Sharing funds and file a copy of the resolution or ordinance with the State of Oregon by July 31, 2008. Other Background Information The FY09 Proposed Budget document, Budget Committee packets, information distributed at Budget Committee meetings, and Budget Committee motions are available on the City’s website. RELATED CITY POLICIES Council Goals The budget supports department work plans designed to further Council Goals and Priorities. Financial Management Goals and Policies The budget was prepared following guidelines established in the Financial Management Goals and Policies. Z:\CMO\2008 Council Agendas\M080609\S0806094.doc COUNCIL OPTIONS According to ORS 294.435, the City Council is limited to increasing expenditures in a fund by no more than $5,000 or 10 percent, whichever is greater, of the Budget Committee’s approved total in each or any fund. If a larger expenditure increase is desired, republishing the budget summary in the local newspaper and conducting a second public hearing is required. The City Council may reduce revenues, move allocations within a fund and may decrease expenditures; however, all actions must result in a balanced budget, where revenues equal expenditures, for each fund. Any increase to property taxes above the rate or amount approved by the Budget Committee requires republishing the budget summary and conducting a second public hearing. If members of the council wish to amend the budget resolutions, the motion must contain the specific appropriation line(s) being altered in the resolution and each motion must be self-balancing, meaning that a resource and a requirement must exactly offset each other. CITY MANAGER’S RECOMMENDATION The City Manager recommends passage of the two state revenue sharing resolutions and the resolution adopting the Budget Committee’s recommended budget for the City of Eugene. SUGGESTED MOTIONS Move to adopt Resolution 4945 electing to receive state revenue sharing funds pursuant to Section 221.770 of Oregon Revised Statutes. Move to adopt Resolution 4946 certifying that the City of Eugene provides the municipal services required by Oregon Revised Statues Section 221.760. Move to adopt Resolution 4947 adopting the budget, making appropriations, determining, levying and categorizing the annual ad valorem property tax levy for the City of Eugene for the fiscal year beginning July 1, 2008, and ending June 30, 2009. ATTACHMENTS A. Summary of Budget Committee Changes to the Executive Budget Recommendation B. Budget Committee Motions to Amend the FY09 Proposed Budget C. Resolution Electing to Receive State Revenue Sharing D. Resolution Certifying Municipal Services Provided E. Resolution Adopting the FY09 City of Eugene Budget 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\S0806094.doc ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬ß ߬¬¿½¸³»²¬Þ ߬¬¿½¸³»²¬Þ ߬¬¿½¸³»²¬Þ ߬¬¿½¸³»²¬Þ ߬¬¿½¸³»²¬Þ ߬¬¿½¸³»²¬Þ ߬¬¿½¸³»²¬Ý RESOLUTION NO. _____ A RESOLUTION ELECTING TO RECEIVE STATE REVENUE SHARING FUNDS PURSUANT TO SECTION 221.770 OF OREGON REVISED STATUTES BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City of Eugene, Oregon, for the fiscal year ending June 30, 2009, elects to receive distribution of funds from State Revenue Sharing pursuant to Oregon Revised Statutes Section 221.770. Section 2. The Finance Services Director is hereby requested to file a copy of this Resolution with the Executive Department of the State of Oregon as prescribed by Oregon Revised Statutes Section 221.770. The foregoing Resolution adopted the 9th day of June, 2008. ____________________________ City Recorder ߬¬¿½¸³»²¬Ü RESOLUTION NO. _____ A RESOLUTION CERTIFYING THAT THE CITY OF EUGENE PROVIDES THE MUNICIPAL SERVICES REQUIRED BY OREGON REVISED STATUTES SECTION 221.760 IN ORDER TO RECEIVE STATE SHARED REVENUES. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City of Eugene, Oregon, recognizes the desirability of assisting the State officer responsible for determining the eligibility of cities to receive State Shared Revenues under Oregon Revised Statutes Sections 323.455, 366.785 to 366.820, and 471.805. Section 2. The City of Eugene, Oregon, declares its eligibility to receive such funds as a city located within a county having more than 100,000 inhabitants that provides four or more of the following municipal services, as required in Oregon Revised Statutes Subsection 221.760(1): (a) Police Protection (b) Fire Protection (c) Street Construction, Maintenance, and Lighting (d) Sanitary Sewers (e) Storm Sewers (f) Planning, Zoning, and Subdivision Control The foregoing Resolution adopted the 9th day of June, 2008. ____________________________ City Recorder ߬¬¿½¸³»²¬Û RESOLUTION NO. ____ A RESOLUTION ADOPTING THE BUDGET, MAKING APPROPRIATIONS, DETERMINING, LEVYING AND CATEGORIZING THE ANNUAL AD VALOREM PROPERTY TAX LEVY FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2008, AND ENDING JUNE 30, 2009 The City Council of the City of Eugene finds that Adopting the Budget and Making Appropriations is necessary under ORS 294.305 to 294.565. 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. That the budget for the City of Eugene, Oregon, for the year commencing July 1, 2008 and ending June 30, 2009, as set forth in attached Exhibit "A" is hereby Adopted. Section 2. That the City Council of the City of Eugene, Oregon makes Appropriations for the purposes as set forth in attached Exhibit "A" and authorizes the interfund loans described in Exhibit "C". Section 3. That a total levy in the amount of $7.0058 per $1,000 of Assessed Value be made against all taxable property within the City of Eugene in general and a Library Local Option Levy of $2,687,500 and a Bonded Debt Levy of $6,524,978 for the purpose of deriving funds necessary to carry on the different programs and to meet the expenses of the government of the City of Eugene for the fiscal year beginning July 1, 2008, and ending June 30, 2009; and to create and provide sinking funds and interest funds for the various outstanding bonds and obligations of the City. Section 4. That the following allocation and categorization subject to the limits of section 11b, Article XI of the Oregon Constitution constitute the above levy: Subject to the General Excluded from Government Limitation the Limitation General Fund $7.0058 per $1,000 of Assessed Value $0 Library Local Option Levy $2,687,500 $0 Bonded Debt Fund $0$6,524,978 Section 5. That the City Recorder is hereby requested to certify the levies as herein made and set forth to the County Assessor of Lane County, Oregon, and shall file with the County Assessor a copy of the budget as finally adopted, and such other documents as required by ORS 294.555(3). Section 6. That the list of fund titles and numbers set forth in attached Exhibit "B" is hereby adopted, and any fund numbers and fund titles in conflict herewith are hereby repealed. The foregoing Resolution adopted this 9th day of June, 2008. City Recorder EXHIBIT A City of Eugene General Fund$$$ Department Operating Central Services23,481,409 Fire and Emergency Medical Services23,000,290 Library, Recreation & Cultural Services23,212,224 Planning and Development7,816,902 Police 40,331,256 Public Works7,210,056 Total Department Operating 125,052,137 Non-Departmental Debt Service259,000 Interfund Transfers3,761,300 Intergovernmental Expenditures729,520 Contingency340,000 Reserve* 3,901,944 Unappropriated Ending Fund Balance*20,490,000 Total Non-Departmental 29,481,764 Total General Fund154,533,901 Special Assessment Management Fund Department Operating Central Services121,671 Total Department Operating 121,671 Non-Departmental Interfund Transfers45,000 Misc. Fiscal Transactions40,000 Reserve* 50,000 Balance Available*1,462,494 Total Non-Departmental 1,597,494 Total Special Assessment Management Fund1,719,165 Library Local Option Levy Fund Department Operating Library, Recreation and Cultural Services2,777,251 Total Department Operating 2,777,251 Non-Departmental Reserve* 195,995 Total Non-Departmental 195,995 Total Library Local Option Levy Fund2,973,246 Road Fund$$$ Department Operating Public Works10,063,041 Total Department Operating 10,063,041 Non-Departmental Interfund Transfers653,000 Balance Available*22,518 Total Non-Departmental 675,518 Total Road Fund10,738,559 Public Safety Answering Point Fund Department Operating Police 2,579,444 Total Department Operating 2,579,444 Non-Departmental Interfund Transfers133,000 Total Non-Departmental 133,000 Total Public Safety Answering Point Fund2,712,444 Transportation Utility Fund Total Capital Projects 12,720,953 Non-Departmental Balance Available*231,122 Total Non-Departmental 231,122 Total Transportation Utility Fund12,952,075 Telecommunications Registration/Licensing Fund Department Operating Central Services2,995,362 Total Department Operating 2,995,362 Total Capital Projects 565,322 Non-Departmental Interfund Transfers1,280,633 Reserve* 2,000,000 Balance Available*875,817 Total Non-Departmental 4,156,450 Total Telecommunications Registration/Licensing7,717,134 Construction Permits Fund$$$ Department Operating Fire and Emergency Medical Services439,054 Planning and Development6,027,874 Public Works517,230 Total Department Operating 6,984,158 Non-Departmental Interfund Transfers670,000 Intergovernmental Expenditures500,000 Balance Available*3,872,439 Total Non-Departmental 5,042,439 Total Construction Permits Fund12,026,597 Solid Waste/Recycling Fund Department Operating Planning and Development574,152 Total Department Operating 574,152 Non-Departmental Interfund Transfers18,000 Balance Available*506,719 Total Non-Departmental 524,719 Total Solid Waste/Recycling Fund1,098,871 Community Development Fund Department Operating Central Services4,000 Planning and Development3,026,280 Total Department Operating 3,030,280 Total Capital Projects 334,874 Non-Departmental Debt Service600,000 Interfund Transfers73,000 Intergovernmental Expenditures6,700,000 Miscellaneous Fiscal Transactions2,268,505 Reserve* 600,000 Total Non-Departmental 10,241,505 Total Community Development Fund13,606,659 Library, Parks and Recreation Special Revenue Fund$$$ Department Operating Library, Recreation & Cultural Services261,988 Total Department Operating 261,988 Total Capital Projects 616,861 Non-Departmental Reserve* 1,838,063 Balance Available*60,801 Total Non-Departmental 1,898,864 Total Library, Parks and Recreation Special Revenue Fund2,777,713 General Obligation Debt Service Fund Non-Departmental Debt Service6,279,410 Total Non-Departmental 6,279,410 Total General Obligation Debt Service Fund6,279,410 Library Bond Debt Service Fund Non-Departmental Debt Service2,372,500 Reserve* 63,837 Total Non-Departmental 2,436,337 Total Library Bond Debt Service Fund2,436,337 Special Assessment Bond Debt Service Fund Non-Departmental Debt Service735,000 Interfund Transfers20,000 Reserve* 331,058 Total Non-Departmental 1,086,058 Total Special Assessment Bond Fund1,086,058 General Capital Projects Fund Department Operating Central Services13,444 Total Department Operating 13,444 Total Capital Projects 31,537,188 Non-Departmental Debt Service 50,000 Reserve* 29,000 Balance Available*1,081,451 Total Non-Departmental 1,160,451 Total General Capital Projects Fund32,711,083 Road Capital Projects Fund$$$ Total Capital Projects 4,559,238 Non-Departmental Balance Available*630,927 Total Non-Departmental 630,927 Total Road Capital Projects Fund5,190,165 Systems Development Capital Projects Fund Department Operating Central Services42,000 Planning and Development117,417 Public Works413,235 Total Department Operating 572,652 Total Capital Projects 16,152,957 Non-Departmental Debt Service356,589 Interfund Transfers76,000 Intergovernmental Expenditures1,527,000 Reserve* 34,558 Balance Available*1,328,439 Total Non-Departmental 3,322,586 Total Systems Development Capital Projects Fund20,048,195 Special Assessment Capital Projects Fund Total Capital Projects 6,323,116 Non-Departmental Debt Service500,000 Interfund Transfers40,000 Balance Available*1,329,437 Total Non-Departmental 1,869,437 Total Special Assessments Capital Projects Fund8,192,553 Municipal Airport Fund$$$ Department Operating Fire and Emergency Medical Services706,237 Police 366,190 Public Works5,335,356 Total Department Operating 6,407,783 Total Capital Projects 11,588,651 Non-Departmental Interfund Transfers503,000 Reserve* 7,590,075 Balance Available*1,125,656 Total Non-Departmental 9,218,731 Total Municipal Airport Fund27,215,165 Parking Services Fund Department Operating Central Services466,357 Planning and Development2,906,175 Public Works24,741 Total Department Operating 3,397,273 Total Capital Projects 430,000 Non-Departmental Debt Service696,513 Interfund Transfers751,900 Reserve* 1,584,873 Balance Available*523,108 Total Non-Departmental 3,556,394 Total Parking Services Fund7,383,667 Wastewater Utility Fund Department Operating Public Works19,685,390 Total Department Operating 19,685,390 Total Capital Projects 4,106,684 Non-Departmental Interfund Transfers1,375,000 Intergovernmental Expenditures16,720,000 Balance Available*1,174,378 Total Non-Departmental 19,269,378 Total Wastewater Utilities Fund43,061,452 Stormwater Utility Fund$$$ Department Operating Public Works10,567,886 Total Department Operating 10,567,886 Total Capital Projects 6,148,948 Non-Departmental Interfund Transfers921,000 Intergovernmental Expenditures15,000 Balance Available*3,006,732 Total Non-Departmental 3,942,732 Total Stormwater Utilities Fund20,659,566 Ambulance Transport Fund Department Operating Fire and Emergency Medical Services6,493,032 Total Department Operating 6,493,032 Non-Departmental Interfund Transfers721,115 Balance Available*1,288,125 Total Non-Departmental 2,009,240 Total Ambulance Transport Fund8,502,272 Fleet Services Fund Department Operating Public Works10,481,908 Total Department Operating 10,481,908 Total Capital Projects 21,433 Non-Departmental Interfund Transfers370,000 Reserve* 6,026,651 Balance Available*732,225 Total Non-Departmental 7,128,876 Total Fleet Services Fund17,632,217 Information Systems and Services Fund Department Operating Central Services7,447,356 Total Department Operating 7,447,356 Non-Departmental Interfund Transfers394,000 Reserve* 1,250,000 Balance Available*865,013 Total Non-Departmental 2,509,013 Total Information Systems and Services Fund9,956,369 Facilities Services Fund$$$ Department Operating Central Services9,067,041 Planning and Development252,645 Total Department Operating 9,319,686 Total Capital Projects 229,128 Non-Departmental Debt Service217,178 Interfund Loans277,045 Interfund Transfers1,627,000 Intergovernmental Expenditures4,500,000 Reserve* 23,839,547 Balance Available*852,329 Total Non-Departmental 31,313,099 Total Facilities Services Fund40,861,913 Risk and Benefits Fund Department Operating Central Services28,278,274 Total Department Operating 28,278,274 Non-Departmental Debt Service4,299,500 Interfund Transfers1,229,000 Reserve* 6,195,912 Balance Available*1,766,019 Total Non-Departmental 13,490,431 Total Risk and Benefits Fund41,768,705 Professional Services Fund Department Operating Public Works5,828,614 Total Department Operating 5,828,614 Non-Departmental Interfund Transfers579,000 Reserve* 90,000 Balance Available*1,048,851 Total Non-Departmental 1,717,851 Total Professional Services Fund7,546,465 Total Resolution523,387,956 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only. Exhibit B City of Eugene Reporting Fund*Managing FundFund Titles 010(011 - 031)General Fund Reporting Fund 011General Fund Subfund 022AIRS Conversion Project Fund 031Cultural Services Fund 110(114 - 119)Special Assessment Management Reporting Fund 114Local Improvement Assistance Fund 115Assessment Management Fund 117City Sewer Deferral Fund 118Street Subsidy Program Fund 111111Library Local Option Levy Fund 131131Road Fund 132132Public Safety Answering Point Fund 133133Transportation Utility Fund 135135Telecommunications Registration/Licensing 151151Construction Permits Fund 155155Solid Waste/Recycling Fund 170(171 - 178)Community Development Reporting Fund 171Community Development Block Grant Fund 172 CDBG-108/Brownfields Economic Development Initiative Fund 174Historic Preservation Loan Fund 175Low Income Housing Fund 176Community Revitalization Loan Fund 177CDBG Loan Program Revolving Fund 178HOME Fund 180(181 - 187)Library, Parks & Recreation Special Revenue Reporting Fund 181Library Miscellaneous Fund 182Morita Fund 185Parks & Recreation Miscellaneous Fund 186Hayes Fund 187Parks Maintenance Fund 211211General Obligation Debt Service Fund 221221Library Bond Debt Service Fund 250(251 - 298)Special Assessment Bond Debt Service Reporting Fund 251In-City Assessment Bond Reserve Fund 275Special Assessment Bond R Fund 277Special Assessment Bond Series 2006 Fund 278Special Assessment Bond Series 2007 Fund 310(311, 313 - 324)General Capital Projects Reporting Fund 311General Capital Projects Fund 314Housing Capital Projects Fund 319Public Art Fund 321Parks/Open Space Capital Project Fund 323City Hall Replacement Fund 3242006 PROS Bond Fund 312312Road Capital Projects Reporting Fund 330(332 - 336)Systems Development Capital Projects Reporting Fund 332Systems Development Capital Administration Fund 333Transportation Systems Development Capital Projects Fund *City of Eugene appropriates and reports to these combined funds. Exhibit B City of Eugene Reporting Fund*Managing FundFund Titles 334Wastewater Systems Development Capital Projects Fund 335Stormwater Systems Development Capital Projects Fund 336Parks Systems Development Capital Projects Fund 350(351 - 352)Special Assessment Capital Projects Reporting Fund 351Special Assessment Capital Fund 352Delayed Assessments Fund 510(511 - 514)Municipal Airport Reporting Fund 511Airport Fund 512Airport Construction Fund 513Airport Debt Service Fund 514Airport Service Development Fund 520(522 - 529)Parking Services Reporting Fund 522Parcade Parking Fund 523Performing Arts Parking Fund 524Overpark Parking Operations Fund 525Parking Operations Fund 526Pearl Street Garage Fund 527Broadway & Charnelton Garage Fund 528Broadway Garage Debt Service Fund 529Parking Lots Fund 530(532 - 534)Wastewater Utility Reporting Fund 532Wastewater Utility - Capital Fund 533Wastewater Utility - Regional Fund 534Wastewater Utility - Local Fund 539(531, 535, 536)Stormwater Utility Reporting Fund 531Stormwater Utility - Capital Fund 535Stormwater Utility - Operation Fund 536Wetlands Mitigation Bank Fund 592592Ambulance Transport Fund 600(616,619)Fleet Services Reporting Fund 616Fleet Replacement and Acquisition 619Fleet Service Fund 610(611 - 613)Information Systems and Services Reporting Fund 611Information Systems & Services Fund 613Central Business Software Fund 615(614, 617, 618, 635)Facilities Services Reporting Fund 614Facilities Replacement Fund 617Atrium Fund 618Facilities Maintenance Fund 635Facilities Professional Services Fund 620(622 - 625)Risk and Benefits Reporting Fund 622Risk Management Fund 623Employee Health and Benefits Fund 624Pension Bond Fund 625Other Post Employment Benefits (OPEB) 630(631,632)Professional Services Reporting Fund 631Professional Services Fund Parks & Open Space and Maintenance Professional Services 632 Fund *City of Eugene appropriates and reports to these combined funds. EXHIBIT C FY09 INTERFUND LOANS INCLUDED IN THE BUDGET COMMITTEES FY09 BUDGET RECOMMENDATION In compliance with ORS 294.460 and the City of Eugene Financial Management Goals and Policies, the FY09 Budget Recommendation and the Resolution Appropriating the Budget authorize the following new interfund loan(s): OPERATING INTERFUND LOANS The FY09 recommended budget contains no new operating interfund loans.