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Home My WebLink AboutItem 7: PH and Adoption of FY07 Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 4878 Electing to Receive State Revenue Sharing Funds Pursuant to Section 221.770 of Oregon Revised Statutes; Resolution 4879 Certifying that the City of Eugene Provides the Municipal Services Required by Oregon Revised Statues Section 221.760; and Resolution 4880 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, 2006, and Ending June 30, 2007 Meeting Date: June 12, 2006 Agenda Item Number: 7 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 FY07 City of Eugene Annual Budget as recommended by the Budget Committee on May 17, 2006, and on the proposed uses of State Revenue Sharing funds. Resolutions electing to receive State Revenue Sharing in the Fiscal Year beginning July 1, 2006, and ending June 30, 2007, 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, 2006, and ending June 30, 2007. BACKGROUND 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.” L:\CMO\2006 Council Agendas\M060612\S0606127.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 FY07 Proposed Budget Document and Budget Committee Motions. A summary of the Budget Committee actions is provided in Attachment A. State Revenue Sharing The FY07 estimated revenue from State Revenue Sharing is $1,000,000. 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 15, 2006. Budget Committee Recommendation Budget Committee review consisted of five work sessions and one public hearing. Public comment was heard at the beginning of all but the last work session. The public hearing on the budget proposal was conducted on May 15, 2006. The Budget Committee recommendation consists of the City Manager’s Proposed Budget for FY07, with several amendments. The Budget Committee recommendation, approved on May 17, 2006, is as follows: “Mr. Demboski, seconded by Ms. Rygas, moved that the Budget Committee recommend to the Eugene City Council a fiscal year 2007 budget for the City of Eugene that consists of the City Manager’s proposed fiscal year 2007 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 manager’s proposed fiscal year 2007 budget which have been adopted by the Budget Committee. In addition, the property tax levies and/or rates contained in the City Manager’s fiscal year 2007 proposed budget are recommended with the following provision: the youth and school services levy will be certified under the $10 general government tax limitation in the event that the Supreme Court rules in the City’s favor in the Urhausen versus City of Eugene case prior to September 1, 2006. If the Supreme Court has not decided by that date, or if the ruling upholds the Tax Court decision, the levy would be certified as determined by the Tax Court ruling.” The motion passed unanimously. An overview of the Budget Committee’s recommended changes to the City Manager’s Budget are shown by fund and department below. All change proposals and the committee votes are shown in Attachment B. Attachment A reconciles the recommended budget to the proposed budget. General Fund Operating Budget Central Services Department: $7,900 increase to the Lane Regional Air Protection Agency agreement ? $100,000 one-time placeholder for the Sustainable Business Initiative ? $70,000 for City Council Support Staffing, including $5,000 in one-time funds ? L:\CMO\2006 Council Agendas\M060612\S0606127.doc Reduce $120,000 for River Road/Santa Clara Transition Program and shift funding to the ? Planning and Development Department for River Road/Santa Clara area neighborhood planning and project support and newsletters. Library, Recreation, and Cultural Services Department : $145,000 in one-time funding for Boys and Girls Club programs at Westmoreland ? Community Center $50,000 per year for two years for support of the Eugene Celebration ? Planning and Development Department : $150,000 one-time placeholder for the Homeless Initiative ? $80,000 for River Road/Santa Clara area neighborhood planning and project support ? ($60,000 one-time) and newsletters ($20,000 per year for three years). The expenditure authority is supported by a FY07 transfer of $120,000 to the General Fund from the Special Assessment Bond Fund. $50,000 allocation for three years to support Neighborhood Matching Grants. An FY07 ? transfer of $150,000 from the PERS Litigation Reserve in the Risk and Benefits Fund will support the expenditure. $5,000 for a Harm Reduction Coalition 24-Hour Syringe and Needle Drop Box ? $75,000 one-time funding for Downtown Eugene, Inc. for two additional downtown guides ? $40,000 one-time allocation to the Lane County Human Services Commission to fill ? Eugene’s share of funding gaps caused by federal and state grant reductions. $160,000 per year for five years (FY07 through FY11) to support expansion of Safe and ? Sound Youth Services Make the $100,000 allocation for the Neighborhood Initiative in the Proposed Budget an ? ongoing expenditure in FY08 and beyond. Non-departmental Budget Increase the General Fund transfer to the General Capital Projects Fund to support a $50,000 ? feasibility study and $600,000 in safety-related capital projects at Golden Gardens Park. The $600,000 transfer for the safety projects will be reimbursed if a Parks Bonds Measure is approved by voters in the fall. Eliminate the $1.52 million debt payment from the General Fund paying off the River ? Road/Santa Clara Fire Station Bonds. Transfer $1.5 million to the Transportation Utility Fund to increase the capital budget for the Transportation Pavement Preservation Program and focus the funding on the streets that would otherwise fall into the rebuild category. Transfer $190,000 to the Road Capital Projects Fund for Accessible Pedestrian Signals at the ? highest priority intersections identified by the Human Rights Commission Accessibility Committee on May 1, 2006. In FY08 an ongoing allocation of $65,000 per year will be established to upgrade signals system-wide. Reprioritize up to $70,000 of the General Fund transfer to Capital to provide office space for ? City Councilors. Decrease the Reserve for Revenue Shortfall by $1,482,900to offset department operating ? and non-departmental transfer expenditure increases described above. L:\CMO\2006 Council Agendas\M060612\S0606127.doc Other Funds (not including Encumbrance and Capital carryovers) Telecommunications Registration/Licensing Fund Operating: Increase the appropriation for Central Services by $7,500 for a contribution to Community Television. Transportation Utility Fund Capital: $1.5 million for the Transportation Pavement Preservation Program focusing on those streets that would otherwise fall into the rebuild category. General Capital Projects Fund Capital: $50,000 feasibility study and $600,000 in safety-related capital projects at Golden Gardens Park. The $600,000 transfer from the General Fund for the safety projects may be reimbursed if a Parks Bonds Measure is approved by voters in the fall. Road Capital Projects Fund Capital: $190,000 for accessible pedestrian signals at the highest priority intersections identified by the Human Rights Commission Accessibility Committee on May 1, 2006. In FY08 an ongoing allocation of $65,000 per year will be established to upgrade signals system-wide. Risk and Benefits Fund Non-Departmental: Reduce reserves and increase transfer authority for a $150,000 transfer to the General Fund from the PERS Litigation Reserve. The General Fund will use the resource to fund $50,000 in Neighborhood Matching Grants per year for three years. Under the state statute, a budget must be approved prior to July 1, 2006, 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, 2006. The FY07 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 City Council goals and priorities. Financial Management Goals and Policies The budget was prepared following guidelines established in the Financial Management Goals and Policies. 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-approved total in each or any L:\CMO\2006 Council Agendas\M060612\S0606127.doc 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. SUGGESTED MOTIONS Move to adopt Resolution 4878 electing to receive State Revenue Sharing Funds pursuant to Section 221.770 of Oregon Revised Statutes. Move to adopt Resolution 4879 certifying that the City of Eugene provides the municipal services required by Oregon Revised Statues Section 221.760. Move to adopt Resolution 4880 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, 2006 and ending June 30, 2007. ATTACHMENTS A. Summary of Budget Committee Changes to the Executive Budget Recommendation B. Budget Committee Motions to Amend the FY07 Proposed Budget C. Resolution Electing to Receive State Revenue Sharing D. Resolution Certifying Municipal Services Provided E. Resolution Adopting the FY07 City of Eugene Budget FOR MORE INFORMATION Staff Contact: Kitty Murdoch Telephone: 682-5860 Staff E-Mail: kitty.m.murdoch@ci.eugene.or.us L:\CMO\2006 Council Agendas\M060612\S0606127.doc c: o .- ..... CO "'C c: Q) E E o (.) Q) 0:: ..... Q) "'C ~ m Q) > .- ..... ~ (.) Q) >< w ...... o >- LL Q) .c: ..... o ...... tn Q) c: CO .c: o ..... o Q) c Q) C) CO ~ E~ E 0 ~~ (/)0 o W 0... Zw We> :::EO :::E::::l Om o W 0:: E . 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G.l Il.l 1)iIb/l "l:l"'O ::I ::I =co -;1'- = 0 ri:~ G.l l:: ::I ~ m QQ QQ QII'l Qr-:- Q tf') QQ QQ QII'l Qr-:- I:lO tf') SQ Q C Q I:lO --- '" = .51 Q a ~~ ~~ '(; ~ 1)iI~ 6~ "l:l"l:l = = ::I ::I ~~ {;c; - - G.l G.l = = G.l G.l e,:,e,:, I I = = = = ZZ I'- l'- CQ >> ~~ "l:l"l:l G.l G.l .. .. ~ = - - c.c. c.c. -<< G.l G.l G.l G.l t: t: 's 's a a ~ ~ uu .... .... G.l G.l I)iII)iI "l:l"l:l ::I ::I == e;c; .... .... = = Eo-Eo- CD o o N (0 (0 CI:i .8 Il.l '" b/l CI:i = ... '" Il.l = Il.l .S '" = ..... Il.l Il.l ..0 ::s 0 .!:: > N ..... .8 0 > os ..... E Il.l 0 '';:: ..<:: = U Il.l Il.l '" 0 ~u 0 E :.a 0 E E G.l '" G.l C. t: '" '" ::I 's I)iI G.l ~ = - - a :s "l:l I)iI GS - "l:l - ~ oS - co: = ~ co: ~ G.l ,Q I)iI = '" ~ .:! G.l .... ::I - "l:l .~ ::I '" - co: .... '" G.l ~ Iiol e~ G.l a='" ~~ ::I .,; G.l ~ - I)iI E '" .... ~ co: .. - co: = .~ ~ ~ ~... 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"Cl = ~ Q.; ~ ~ ~ = = ~ ~ ~ =: "C = = ~ = Q .... .. Q ~ "C ~ "C = ~ = ..... ~ y - = Q rJJ "C ~ =" - .... I ~ I.C ~ ~ ~ ~ ~ ~ ~ ..... ..... ..... ..... ..... ..... = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = <:10 M '" '" = ~ ..... ..... ,..; M ,..; M ..... M ,..; ..... = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = <:10... M '" ~ = = ..... "'i ..... M ..... M ,..; M ..... ..... t <I} <I} .. .. I:: I:: - - - e ...;l ~ ~ ~ ~ ~ = = - - - Q ~ ~ ~ ~ ~ ~ y ~ ~ = = = ~ ~ ~ ~ - ~ - ~ ~ ~ E-i .c <I} <I} .... .... .... ...;l =: =: = = ~ ~ = - - = .c .c ~ ~ = - - =" - .... V7 ~ ~ y ~ """ bIlrli ~ Q ="C - - .... = ~ ~ -< ~~ <I} .. .. .- .- "C Q.;Q.; = ~ Q.;bIl .. = ~ ~ ~ Q E: <I} Q UU - - = ~ .c ~ ~ .... - = - Q.; ~ it: ~ ~ - bIl- ~ <I} .. ~ ~ = ~ - 0 ~ .... ~ Q.; = - ~ ~ ~ =: I ..... .... 1:: < I ~ ~ - = ~ "C ~ .. ~ Q Q ~ = E: ~ E: ~ -= ~ ~ ~ .~ ~ ~ - ~ rJJ y - = <I} bIl <I} ~ bIl-S = ~ ~ = ~ U = ~ .. ~ =: .... =: rJJ = = - - .. .... ~ = ~ = y = ~ ~ = ~ = ~ Q ~ = ~ = <I} -= Q "C Q ~ .... = "C =: .. t .... .... .~ bIl .. ~ .. ~ = .<::1 .... :n"C ~ ~ ~ bIl ~ - = - = j. .. <I} ...;l ~"C .... ..s - ~ .. - C ~ .... = .... """ ~ ~ e y ~ ...;l ~ ...;l Q ~ = it: .:.: 'E rJJ = rJJ = E: .... ~ Q .s ~ bIl y ~ - =: Q =: .... ~ - <I} ~ ~ .c .... - <I} ~ "Cl - <I} ~ 1:: ~ ~ ~ .... = =: ~ = E-i E:> ...;l =-- Q =-- ..... ~ ~ I I Q.; I I I I I - .c = .... ~ I ...;l ~ < "C = I = = ~ <D 0 0 C::! I'- ...... ~ ~ ~ ~ ~ ~ -. It') ..... ..... ..... ..... ..... ..... = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ~ t-- t-- ~ = = ..... ~ ..... M ..... M ,..; M ..... ..... = = = = = = = = = = = = = = = = = = ~ = = = = = = = = = = = = = = = = = = = = = <:10 t-- t-- '" = = ..... ~ ,..; M ,..; M ,..; M ..... ..... t ...;l ~ - .c ~ <I} .. I:: ~ = ~ <I} ~ <I} .. 1::__ ~ ~ ~ = - - ~ ~ ~ = = = ~ ~ ~ <I}~~ ~ ~ ::c ~ - - ~ t;l bIl~ = - .... ~ = ~:e ~ ~= ~i~~~- _""W7~~:3 ~ = - .. I """" I ~ ..... rz _ 1= ~i i~~ ~=]]~u= "~"",,"..=:rJJ= g~g~g~t ..;: ..., ~ 'r;; ~ .~ =: 'i t :n = _~ S! - ., .... "C .... ... Q ~-;:::=;:::"""~ .S:! t...;l~...;lQ~ ~ f ~ g ~ .~ ~ - .c """" .... ~ - ~ fI.l .... ~ 1:: _ = _ E:>...;l=--Q=--.....=: ~ I I Q.; I I I - -= = .... ~ :;; ~ = ~ = = ~ I = I = = ~= ::c= .s= .... =" ~V7 ~""" ~ Q - - ~ ~ ;t:;t: Q.;Q.; ~ ~ uu bIl- = ~ ~ ~ - = Q ~ ~~ bIl-S .5 - =~ = <I} .... = bIl~ ~ - =.. - - ~ ~ = it: '6i1 ~ - <I} ~"Cl ~ = I~ - ~ - ~ = ~ ~ e Q y ~ - ~ E-i \0 ~ ::c ~ - .... ~ < ~ y = ~ - ~~ "C =: = .<::1 = .:: ~~ e '. Q - y .s ~~ E-i \C~ Q <::u Q "l M ~ .nQ.. .... s:: .... c ~ ".::: ~~ ~ = .S ~ .... ~ Q t ~ 's 'e e ~ 0 'eU ~ 5S ..... ~ .... ~ on = on ::!1ooo;"'C E=~ o ~ f"- e-O .- = >- uU~ ~ .... > ~ .... .... = = Q e -< .... ~ z ~ = .... .. 'e = ~ c.. ~ ~ ~ = = ~ ... ~ ~ 'e = = ~ = Q .. .... Q ~ 'e ~ 'e = .e! = 1?0o; ~ CJ - = Q 00 >< >< >< >< >< >< .... .... .... .... .... .... Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q = = = = = = = = Q Q Q Q Q Q Q Q go ~ t-- If) Q ~ .... If) ..; = ..; N .... N =' .... .... Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q = = = = = = = = Q Q Q Q Q Q Q Q ~ ~ t-- 'I't- Q Q .... If) .... = .... N ..; N =' .... .... ~ ~ ~ .... .... I;: I;: - - - e ~ ~ ~ ~ ~ ~ = = - - - Q t> ~ ~ ~ ~ ~ CJ =:l =:l = = = ~ ~ ~ ~ ~ - ~ ~ ~ - ~ ~ ~ ~ ~ ~ ~ .. .. .. ~ ~ ~ ~ ~ - = ~ 0 ~ Q - Z .. .. ~ ~ ""' ~ = ... Q ~ ~ ~ - e c.. - ~ ~ .... = ~ .... .. .c ~ .. c.. U ~ 'e c.. ~ ~ .... ~ ~ ""' .... = ~ U ~ ~ = ~ Q ~ Q U - ~ - ~ Q ~ .. = - =:l - ~ ~ .. .c ~ - ~ .... ~ ~ Q .... ~ ~ = - - c.. ~ ~ .. .. = - :; ~ 0 ~ .... .. .... = I - 1?0o; ~ - ~ ~ Q ~ Q - ~ I "0 ~ c.. ~ ~ .c Q ~ ~ = 00 ~ Q ~ ~ ~ ~ ~ CJ ~ ~ - ~ ~ .... = - =:l ~ ~ ~ U = ~ - ~ ~ ~ ~ ~ ~ 00 = = ~ - - .. ~ ~ - ~ ~ = ~ .... = ~ = =:l = ~ CJ t = = ~ Q Q Q .. ~ 'e .. ~ .. .~ .~ ~ .c ~ .... .... - = ::: .... ~ .c ~ ~ .... .. ~ ~.... ~ ~ - =:l - = .~ ~ ~ ::::= .. cS ~ ~ .::: .... - = ~ ~ Q .. ""' ~ 4:: ~ ~ ~ Q ~ e ~ ~ = ~ Q 00 ~ ,Ii 00 = .. Q Q .:.: 'E ~ .5 'e ~ ~~ = CJ - ~ .. ~ _'e ~ ~ ~ ~ .... = ~ - ~ ~ = Q - .~ .. ~ Q = ~ ~ ~ ~ ~ ~ rIJ ~ ~ c.."c ~ 1?0o; ~ EI7 E-o t> ~ - ~ = .. ~ I ~ e \J 'e :t: = ~ I = =:l ~ <D o o ~ ... -. Ll) r-- ATTACHMENT C 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 ofthe State of Oregon, as follows: Section 1. The City of Eugene, Oregon, for the fiscal year ending June 30, 2007, elects to receive distribution of funds from State Revenue Sharing pursuant to Oregon Revised Statutes Section 221.770. Section 2. The Finance and Court Services Director is hereby requested to file a copy ofthis Resolution with the Executive Department of the State of Oregon as prescribed by Oregon Revised Statutes Section 221.770. The foregoing Resolution adopted the 12th day of June, 2006. City Recorder ATTACHMENT D 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 I;:UGENE, 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 12th day of June, 2006. City Recorder ATTACHMENT E 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 1,2006, AND ENDING JUNE 30, 2007 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 1,2006 and ending June 30, 2007, as set forth in attached Exhibit "A" is hereby Adopted. Section 2. That the City Council ofthe 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 total levy in the amount of$0.86 per $1,000 of Assessed Value be made against all taxable property within the City of Eugene for Youth and School Services Local Option Levy as of 12:01 am July 1,2006, together with a Library Local Option Levy of $4,900,000 and a Bonded Debt Levy of $3,720,046 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, 2006, and ending June 30, 2007; 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 11 b, Article XI of the Oregon Constitution constitute the above levy: General Fund Library Local Option Levy Youth & School Services Local Option Levy* Bonded Debt Fund Subject to the General Government Limitation $7.0058 per $1,000 of Assessed Value $4,900,000 $0.86 per $1,000 of Assessed Value $0 Excluded from the Limitation $0 $0 $0 $4,387,597 *The Youth and School Services Levy will be certified under the $10 general government tax limitation in the event that the Supreme Court rules in the City's favor in the Urhausen v. City of Eugene case prior to September 1. If the Supreme Court has not decided by that date, or if the ruling upholds the Tax Court decision, the levy would be certified as determined by the Tax Court ruling. 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 ofthe 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 12th day of June, 2006. City Recorder EXHIBIT A City of Eugene General Fund In Department Operating Central Services Fire and Emergency Medical Services Library, Recreation & Cultural Services Planning and Development Police Public Works Total Department Operating 22,193,082 21,759,766 18,422,513 7,320,819 37,457,945 5,749,332 112,903,457 Non-Departmental Debt Service Interfund Loans I nterfund Transfers I ntergovernmental Expenditures Contingency Reserve* Unappropriated Ending Fund Balance* Total Non-Departmental 270,000 62,500 6,209,975 650,000 340,000 9,662,361 17,800,000 34,994,836 Total General Fund 147,898,293 Special Assessment Manaaement Fund Department Operating Central Services Total Department Operating 117,464 117,464 Non-Departmental Debt Service Interfund Transfers Misc. Fiscal Transactions Reserve* Balance Available* Total Non-Departmental 20,000 74,000 60,000 50,000 1,202,538 1,406,538 Total Special Assessment Management Fund 1,524,002 Library Local Option Levy Fund Department Operating Library, Recreation and Cultural Services Total Department Operating 5,064,462 5,064,462 Non-Departmental Reserve* Unappropriated Ending Fund Balance* Total Non-Departmental 1,050,768 841,000 1,891,768 Total Library Local Option Levy Fund 6,956,230 Youth and SchoolServices Local Option Levv Fund Department Operating Library, Recreation and Cultural Services Total Department Operating Non-Departmental Intergovernmental Expenditures Reserve* Total Non-Departmental Total Youth and School Services Local Option Levy Fund Road Fund Department Operating Public Works Total Department Operating Non-Departmental I nterfund Transfers Balance Available* Total Non-Departmental Total Road Fund Public Safety Answerina Point Fund Department Operating Police Total Department Operating Non-Departmental I nterfund Transfers Total Non-Departmental Total Public Safety Answering Point Fund In 1,146,000 1,146,000 8,239,000 171,636 8,410,636 9,556,636 8,728,250 8,728,250 537,000 3,796,833 4,333,833 13,062,083 2,147,547 2,147,547 74,000 74,000 2;221,547 Transportation Utility Fund In Total Capital Projects 8,765,123 Non-Departmental Debt Service I nterfund Loans Balance Available. Total Non-Departmental 14,000 234,000 182,209 430,209 Total Transportation Utility Fund 9,195,332 Telecom Reaistration/Licens ina Department Operating Central Services Total Department Operating 2,842,614 2,842,614 Non-Departmental Interfund Transfers Reserve. Balance Available Total Non-Departmental 38,000 1,500,000 2,652,966 4,190,966 Total Telecom Registration/Licensing 7,033,580 Construction Permits Fund Department Operating Fire and Emergency Medical Services Planning and Development Public Works Total Department Operating 471,957 5,836,046 486,008 6,794,011 Non-Departmental Interfund Transfers Balance Available. Total Non-Departmental 345,000 6,173,988 6,518,988 Total Construction Permits Fund 13,312,999 Solid Waste/Recvclina Fund Department Operating Planning and Development Total Department Operating Non-Departmental Interfund Transfers Balance Available. Total Non-Departmental Total Solid Waste/Recycling Fund Community DeveloDment Fund Department Operating Central Services Planning and Development Total Department Operating Total Capital Projects Non-Departmental I nterfund Transfers Miscellaneous Fiscal Transactions Total Non-Departmental Total Community Development Fund Library. Parks and Recreation SDecial Revenue Fund Department Operating Library, Recreation & Cultural Services Total Department Operating Total Capital Projects Non-Departmental Reserve. Balance Available. Total Non-Departmental Total Library, Parks and Rec. Special Revenue Fund General Obliaation Debt Service Fund Non-Departmental Debt Service Unappropriated Ending Fund Balance. Total Non-Departmental Total General Obligation Debt Service Fund In 444,137 444,137 26,000 174,075 200,075 644,212 4,000 4,534,025 4,538,025 604,264 66,000 4,053,969 4,119,969 9,262,258 115,845 115,845 305,661 1,524,012 106,399 1,630,411 2,051,917 4,188,806 268,728 4,457,534 4,457,534 Library Bond Debt Service Fund Non-Departmental Debt Service Reserve* Total Non-Departmental in 2,356,875 65,508 2,422,383 Total Library Bond Debt Service Fund 2,422,383 Special Assessment Bond Fund Non-Departmental Debt Service Interfund Transfers Reserve* Total Non-Departmental 463,225 140,000 233,904 837,129 Total Special Assessment Bond Fund 837,129 General Capital Proi ects Fund Department Operating Central Services Total Department Operating 9,049 9,049 Total Capital Projects 11,402,479 Non-Departmental Debt Service Interfund Loans I nterfund Transfers Reserve* Balance Available* Total Non-Departmental 4,000 58,534 1,100,000 29,913 525,301 1,717,748 Total General Capital Projects Fund 13,129,276 Road Capital Proiects Fund Department Operating Total Capital Projects 3,758,321 Non-Departmental Debt Service Interfund Loans BalanceAvailable* Total Non-Departmental 6,000 98,700 938,300 1,043,000 Total Road Capital Projects Fund 4,801,321 Systems Development Capital Proiects Fund Department Operating Central Services Planning and Development Public Works Total Department Operating in 40,000 109,367 455,952 605,319 Total Capital Projects 16,205,681 Non-Departmental Debt Service Interfund Transfers Intergovernmental Expenditures Reserve* Balance Available* Total Non-Departmental 359,866 31,000 1,699,130 269,304 6,103,060 8,462,360 Total Systems Development Capital Projects Fund 25,273,360 Special Assessments Capital Proiects Fund Total Capital Projects 2,690,950 Non-Departmental Debt Service Interfund Transfers Balance Available* Total Non-Departmental 1,500,000 40,000 1,240,756 2,780,756 Total Special Assessments Capital Projects Fund 5,471,706 Municipal Airport Fund Department Operating Fire and Emergency Medical Services Police Public Works Total Department Operating 690,538 367,888 4,601,876 5,660,302 Total Capital Projects 11,808,630 Non-Departmental Debt Service Interfund Transfers Reserve* Balance Available* Total Non-Departmental 1,052,762 297,000 3,902,695 1,062,948 6,315,405 Total Municipal Airport Fund 23,784,337 Parkina Services Fund Department Operating Central Services Planning and Development Public Works Total Department Operating In 447,065 2,755,119 108,949 3,311,133 Total Capital Projects 8,093,500 Non-Departmental Debt Service I nterfund Transfers Reserve* Balance Available* Total Non-Departmental 660,1504 664,500 982,113 613,219 2,920,436 Total Parking Services Fund 14,325,069 Wastewater Utilities Fund Department Operating Public Works Total Department Operating 15,640,580 15,640,580 Total Capital Projects 1,840,929 Non-Departmental Debt Service Interfund Loans Interfund Transfers I ntergovernmental Expenditures Balance Available* Total Non-Departmental 165,707 44,400 1,031,000 14,850,000 1,397,959 17,489,066 Total Wastewater Utilities Fund 34,970,575 Storm water Utilities Fund Department Operating Public Works Total Department Operating 9,832,402 9,832,402 Total Capital Projects 5,716,635 Non-Departmental Debt Service Interfund Loans I nterfund Transfers Balance Available* Total Non-Departmental 5,000 73,067 427,000 2,959,775 3,464,842 Total Stormwater Utilities Fund 19,013,879 Ambulance Transport Fund Department Operating Fire and Emergency Medical Services Total Department Operating in 6,481,676 6,481,676 Non-Departmental Interfund Transfers Balance Available. Total Non-Departmental 699,060 788,774 1,487,834 Total Ambulance Transport Fund 7,969,510 Fleet Services Fund Department Operating Public Works Total Department Operating 14,207,164 14,207,164 Total Capital Projects 23,340 Non-Departmental I nterfund Transfers Reserve. Balance Available. Total Non-Departmental 259,000 3,227,885 535,045 4,021,930 Total Fleet Services Fund 18,252,434 Information Systems and Services Fund Department Operating Central Services Total Department Operating 6,652,951 6,652,951 Non-Departmental Interfund Transfers Reserve. Balance Available. Total Non-Departmental 284,000 1,049,000 213,372 1,546,372 Total Information Systems and Services Fund 8,199,323 Facilities Services Fund Department Operating Central Services Planning and Development Total Department Operating in 8,447,231 230,260 8,677,491 Total Capital Projects 366,453 Non-Departmental Debt Service Interfund Loans Interfund Transfers Reserve* Balance Available* Total. Non-Departmental 248,408 190,290 542,500 24,987,667 422,508 26,391,373 Total Facilities Services Fund 35,435,317 Risk and Benefits Fund Department Operating Central Services Total Department Operating 23,511,938 23,511,938 Non-Departmental Debt Service Interfund Transfers Reserve* Balance Available* Total Non-Departmental 12,050,264 1,404,000 7,557,864 3,021,228 24,033,356 Total Risk and Benefits Fund 47,545,294 Professional Services Fund Department Operating Public Works Total Department Operating 5,373,199 5,373,199 Non-Departmental Interfund Transfers Reserve* Balance Available* Total Non-Departmental 461,000 45,000 551,775 1,057,775 Total Professional Services Fund 6,430,974 Total Resolution 495,038,510 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only. Exhibit B City of Eugene 010 Reporting Fund'" Managing Fund Fund Titles 110 (011 - 031) 011 022 031 (114-119) 114 115 117 118 119 111 123 131 132 133 135 151 155 (171 - 177) 171 174 175 176 177 178 (181 - 187) 181 182 185 186 187 211 221 (251 - 298) 251 275 276 277 278 291 297 298 111 123 131 132 133 135 151 155 170 180 211 221 250 General Fund Reporting Fund General Fund Subfund AIRS Conversion Project Fund Cultural Services Fund Special Assessment Management Reporting Fund Local Improvement Assistance Fund Assessment Management Fund City Sewer Deferral Fund Street Subsidy Program Fund State Sewer Deferral II Fund Library Local Option Levy Fund Youth & School Services Local Option Levy Fund Road Fund Public Safety Answering Point Fund Transportation Utility Fund Telecommunications Registration/Licensing Construction Permits Fund Solid Waste/Recycling Fund Community Development Reporting Fund Community Development Block Grant Fund Historic Preservation Loan Fund Low Income Housing Fund Community Revitalization Loan Fund CDBG Loan Program Revolving Fund HOME Fund Library, Parks & Recreation Reporting Fund Library Miscellaneous Fund Morita Fund Parks & Recreation Miscellaneous Fund Hayes Fund Parks Maintenance Fund General Obligation Debt Service Fund Library Bond Debt Service Fund Special Assessment Bond Debt Service Reporting Fund In-City Assessment Bond Reserve Fund Special Assessment Bond R Fund Special Assessment Bond S Fund Special Assessment Bond Series 2006 Fund Special Assessment Bond Series 2007 Fund River Road/Santa Clara Assessment Bond - Residual Fund Santa Clara Series N-P Fund . Santa Clara Series S-U Fund "'City of Eugene appropriates and reports to these combined funds. Exhibit B City of Eugene 310 Reportina Fund. Manaaina Fund Fund Titles 312 330 (311,313 - 323) 311 313 314 319 321 322 323 312 (332 - 336) 332 333 334 335 336 (351 - 352) 351 352 (511 - 514) 511 512 513 514 (522 - 529) 521 522 523 524 525 526 527 528 529 (532 - 534) 532 533 534 (531, 535, 536) 531 535 536 592 (616,619) 616 619 (611-613) 611 613 350 510 520 530 539 592 600 610 General Capital Projects Reporting Fund General Capital Projects Fund Fire General Obligation Bond Construction Fund Housing Capital Projects Fund Public Art Fund Parks/Open Space Capital Project Fund Santa Clara Fire Station Capital Projects Fund City Hall Replacement Fund Road Capital Projects Reporting Fund System Development Capital Projects Reporting Fund System Development Capital Administration Fund Transportation Systems Development Capital Projects Fund Wastewater Systems Development Capital Projects Fund Stormwater Systems Development Capital Projects Fund Parks Systems Development Capital Projects Fund Special Assessment Capital Projects Reporting Fund Special Assessment Capital Fund Delayed Assessments Fund Municipal Airport Reporting Fund Airport Fund Airport Construction Fund Airport Debt Service Fund Airport Service Development Fund Parking Services Reporting Fund East Broadway Garage Fund Parcade Parking Fund Performing Arts Parking Fund Overpark Parking Operations Fund Parking Operations Fund Pearl Street Garage Fund Broadway & Charnelton Garage Fund Broadway Garage Debt Service Fund Parking Lots Fund Wastewater Utility Reporting Fund Wastewater Utility - Capital Fund Wastewater Utility - Regional Fund Wastewater Utility - Local Fund Stormwater Utility Reporting Fund Stormwater Utility - Capital Fund Stormwater Utility - Operation Fund Wetlands Mitigation Bank Fund Ambulance Transport Fund Fleet Services Reporting Fund Fleet Replacement and Acquisition Fleet Service Fund Information Systems Reporting Fund Information Systems & Services Fund Central Business Software Fund *City of Eugene appropriates and reports to these combined funds. Reportina Fund* 615 620 630 Manaaina Fund (617-619) 614 617 618 635 (622 - 624) 622 623 624 (631,632,635) 631 632 Exhibit B City of Eugene Fund Titles Facilities Services Reporting Fund Facilities Replacement Fund Atrium Fund Facilities Maintenance Fund Facilities Professional Services Fund Risk and Benefits Reporting Fund Risk Management Fund Employee Health and Benefits Fund Pension Bond Fund Professional Services Reporting Fund Professional Services Fund Parks & Open Space and Maintenance Professional Services Fund *City of Eugene appropriates and reports to these combined funds. EXHIBIT C FY07 INTERFUND LOANS INCLUDED IN THE BUDGET COMMITTEE'S FY07 BUDGET RECOMMENDATION In compliance with ORS 294.460 and the City of Eugene Financial Management Goals and Policies, the FY07 Budget Recommendation and the Resolution Appropriating the Budget authorize the following new interfund loan: OPERATING INTERFUND LOANS The FY07 recommended budget contains no new operating interfund loans.