HomeMy WebLinkAboutItem 6: PH and Adoption fo Supplemental Budget 3
ECC
UGENE ITY OUNCIL
AIS
GENDA TEM UMMARY
Public Hearing and Action: Resolution 4877 Adopting a Supplemental Budget; Making
Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2005 and
Ending June 30, 2006
Meeting Date: June 12, 2006 Agenda Item Number: 6
Department: Central Services Staff Contact: Kitty Murdoch
www.eugene-or.gov Contact Telephone Number: 682-5860
ISSUE STATEMENT
This is the third Supplemental Budget for FY06. Oregon Local Budget Law (ORS294.480) 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 $1.85 million in proposed
changes to the FY06 Adopted Budget. A brief description of the proposed transactions is provided below
and in Attachment A. This supplemental budget does not authorize any increased property taxes.
BACKGROUND
The supplemental budget that occurs in June of a fiscal year recognizes budget authority for activities
previously authorized by the City Council for the current fiscal year and provides other necessary
adjustments to budget authority that are deemed essential for operation of city programs an to comply
with Oregon budget law. The requested budget changes are described below.
General Fund
This supplemental budget requests the following changes to the General Fund budget:
A $17,000 contingency account request from the Central Services Department for recruitment costs
?
associated with the hiring of the Police Auditor. This request was authorized by the City Council on
March 13, 2006. This action reduces the balance in the contingency account to $16,635.
Recognition of $50,000 to be received from McKenzie-Willamette Medical Center for land use
?
application processing costs associated with the Delta Ridge hospital site and appropriation of
$50,000 to the Planning and Development Department to hire temporary staff to accommodate the
additional workload.
A $2,050 increase to debt service payments and a like decrease to the Reserve for Revenue Shortfall
?
for higher than anticipated debt service payments on existing debt.
Other Funds
The changes proposed in the Non-General Fund budgets are:
General and Road Capital Projects Fund
One request moves $159,000 from Balance Available to the Capital budget to cover capital planning
expenditures for council requested projects - hospital siting on the EWEB property, Whole Foods
and East Broadway Redevelopment, the petition poll to improve Arcadia Street, and planning for
L:\CMO\2006 Council Agendas\M060612\S0606126.doc
improving Edison and Wilkie streets. Another request recognizes $820,000 in expected revenues
from external partners and establishes a like amount of expenditure authority for the Judkins Point
project.
Stormwater Utility
Recognizes revenue and requests capital appropriation of $173,700 for externally supported projects:
Native Plants, Dragonfly Bend, and Wetlands Enhancement.
Systems Development Capital Projects
Two requests totaling $363,000 move resources from Balance Available to Capital appropriation.
The first item appropriates $260,000 for increased costs on the 3rd/4th Connector project due to
additional street excavation, purchase of additional right-of-way to address safety concerns,
additional storm drainage required due to underground springs, and higher than anticipated utility
relocation costs. Another action requests $103,000 for the city match for the North Bank Bike Path
Rehabilitation project. The federal STP-U funds for the project were programmed by the
Metropolitan Policy Committee on July 15, 2005.
A third request recognizes $450,000 in revenue and increases intergovernmental expenditure
authority by the same amount for the pass-through to the Metropolitan Wastewater Management
Commission (MWMC) budget. The higher amount reflects the regional rate increase approved by
the Commission following the preparation of the FY06 budget and the increased regional
Wastewater System development.
Wastewater Utility
Recognize a $355,000 increase to the pass-through for the MWMC reflecting the regional rate
increase and the increased regional Wastewater System development.
Expenditure authority is needed immediately to carry out City Council direction or to meet legal or
program requirements.
RELATED CITY POLICIES
Not applicable.
COUNCIL OPTIONS
This is the last supplemental budget of the fiscal year. In certain cases there may be a financial or legal
impact to delaying or denying budget approval. The council may adopt amended appropriation amounts
or funding sources for specific requests in the supplemental budget.
CITY MANAGER’S RECOMMENDATION
The City Manager recommends adoption of the attached resolution adopting the Supplemental Budget.
SUGGESTED MOTION
Move to adopt Resolution 4877 adopting a Supplemental Budget; making appropriations for the City of
Eugene for the Fiscal Year beginning July 1, 2005, and ending June 30, 2006.
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ATTACHMENTS
A. Transaction Summary
B. FY06 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
L:\CMO\2006 Council Agendas\M060612\S0606126.doc
ATTACHMENT A
Transaction Summary
010 General Fund
FY06 FY06 FY06 FY06 FY06
Adopted SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 30,050,898 1,518,431 31,569,329
CHANGE TO WORKING CAPITAL
REVENUE
Taxes 77,958,761 0 77,958,761
Licenses/Permits 5,587,600 0 5,587,600
Intergovernmental 2,848,019 4,247,491 7,095,510
Rental 93,970 0 93,970
Charges for Services 11,057,747 205,518 11,263,265
Fines/Forfeitures 3,134,722 31,515 3,166,237
Miscellaneous 1,098,250 495 50,000 a. 1,148,745
Interfund Transfers 6,656,952 72,895 6,729,847
Total Revenue 108,436,021 4,557,914 50,000 113,043,935
TOTAL RESOURCES 138,486,919 6,076,345 0 50,000 144,613,264
II. REQUIREMENTS
Department Operating
Central Services 21,915,579 973,791 17,000 b. 22,906,370
Fire & Emergency Medical Svcs 21,029,152 225,547 21,254,699
Library, Rec & Cultural Svcs 17,877,369 207,403 18,084,772
Planning and Development 6,409,377 477,381 50,000 a. 6,936,758
Police 36,060,347 4,422,786 40,483,133
Public Works 5,639,935 113,999 5,753,934
Total Department Operating 108,931,759 6,420,907 67,000 115,419,666
Non-Departmental
Debt Service 274,170 0 2,050 c. 276,220
Interfund Transfers 3,737,605 900,000 4,637,605
Interfund Loans 62,500 0 62,500
Contingency 340,000 (297,748) (17,000) b. 25,252
Intergovernmental Expenditures 522,000 0 522,000
Reserve 5,863,300 223,771 (2,050) c. 6,085,021
Reserve for Encumbrances 1,170,585 (1,170,585) 0
UEFB 17,585,000 0 17,585,000
Total Non-Departmental 29,555,160 (344,562) (17,000) 29,193,598
TOTAL REQUIREMENTS 138,486,919 6,076,345 0 50,000 144,613,264
010 General Fund
Main Subfund
a. Recognize $50,000 to be received from McKenzie-Willamette Medical Center for land use application processing costs
associated with the Delta Ridge hospital site and appropriate $50,000 in the Planning and Development Department to
hire temporary staff to accommodate the additional workload.
b. A $17,000 contingency account request from the Central Services Department for recruitment costs associated with the
hiring of the Police Auditor.
c. A $2,050 increase to debt service payments and a like decrease to the Reserve for Revenue Shortfall for higher than
anticipated debt service payments on existing debt.
310 General and Road Capital Projects Fund
FY06 FY06 FY06 FY06 FY06
Adopted SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 16,072,782 (4,450,467) 11,622,315
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental 12,596,000 3,809,456 220,000 a. 16,625,456
Rental 75,472 0 75,472
Charges for Services 898,464 19,614 600,000 a. 1,518,078
Miscellaneous 998,420 52,765 1,051,185
Interfund Transfers 26,197,813 900,000 67,000 27,164,813
Fiscal Transactions 69,553 0 69,553
Total Revenue 40,835,722 4,781,835 67,000 820,000 46,504,557
TOTAL RESOURCES 56,908,504 331,368 67,000 820,000 58,126,872
II. REQUIREMENTS
Department Operating
Central Services 3,060 8,769 11,829
Total Department Operating 3,060 8,769 0 0 11,829
Capital Projects
Capital Projects 15,810,073 1,259,520 1,202,000 979,000 a., b. 19,250,593
Capital Carryover 14,367,880 (1,298,200) 0 13,069,680
Total Capital Projects 30,177,953 (38,680) 1,202,000 979,000 32,320,273
Non-Departmental
Debt Service 12,593 0 12,593
Interfund Loans 348,242 0 348,242
Interfund Transfers 97,500 0 97,500
Reserve 25,236,520 (50,000) (1,135,000) 24,051,520
Reserve for Encumbrances 8,769 (8,769) 0 0
Balance Available 1,023,867 420,048 0 (159,000) b. 1,284,915
Total Non-Departmental 26,727,491 361,279 (1,135,000) (159,000) 25,794,770
TOTAL REQUIREMENTS 56,908,504 331,368 67,000 820,000 58,126,872
310 General and Road Capital Projects Fund
a. This transaction recognizes $820,000 in expected revenues from external partners and establishes a like amount of
expenditure authority for the Judkins Point project.
b. This request moves $159,000 from Balance Available to the Capital budget to cover capital planning expenditures for
council requested projects - hospital siting on the EWEB property, Whole Foods & East Broadway Redevelopment, the
petition poll to improve Arcadia Street, and planning for improving Edison and Wilkie streets.
b. Two requests totaling $363,000 move resources from Balance Available to Capital appropriation. The first item appropriates
$260,000 for increased costs on the 3rd/4th Connector project due to additional street excavation, purchase of additional right of wa}
to address safety concems, additional storm drainage required due to underground springs, and higher than anticipated utility
relocation costs. Another action requests $103,000 for the city match for the North Bank Bike Path Rehabilitation project. The
federal STP-U funds for the project were programmed by the Metropolitan Policy Committee on July 15, 2005.
530 Wastewater Utility Fund
FY06 FY06 FY06 FY06 FY06
Adopted SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 3,237,674 25,657 3,263,331
CHANGE TO WORKING CAPITAL
REVENUE
Rental 33,240 0 33,240
Charges for Services 29,817,100 980,690 355,000 a. 31,152,790
Fines/Forfeitures 4,500 0 4,500
Miscellaneous 132,305 0 132,305
Total Revenue 29,987,145 980,690 355,000 31,322,835
TOTAL RESOURCES 33,224,819 1,006,347 0 355,000 34,586,166
II. REQUIREMENTS
Department Operating
Public Works 15,802,577 1,032,631 16,835,208
Total Department Operating 15,802,577 1,032,631 16,835,208
Capital Projects
Capital Projects 635,000 0 635,000
Capital Carryover 1 ,761 ,124 73,967 1 ,835,091
Total Capital Projects 2,396,124 73,967 2,470,091
Non-Departmental
Debt Service 330,571 0 330,571
Interfund Loans 44,400 0 44,400
Interfund Transfers 908,000 0 908,000
Intergovernmental Expend. 12,258,714 0 355,000 a. 12,613,714
Reserve 35,342 0 35,342
Reserve for Encumbrances 497,548 (497,548) 0
Balance Available 951,543 397,297 1,348,840
Total Non-Departmental 15,026,118 (100,251) 355,000 15,280,867
TOTAL REQUIREMENTS 33,224,819 1,006,347 0 355,000 34,586,166
530 Wastewater Utility Fund
a. Recognize a $355,000 increase to the pass-through for the MWMC reflecting the regional rate increase. The MWMC
increased rates subsequent to Eugene's adoption of the FY06 Budget.
539 Stormwater Utility Fund
FY06 FY06 FY06 FY06 FY06
Adopted SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 7,491,382 (314,887) 7,176,495
CHANGE TO WORKING CAPITAL
REVENUE
Licenses/Permits 125,000 0 125,000
Intergovernmental 19,172 699,795 718,967
Rental 43,522 0 43,522
Charges for Services 9,125,719 125,000 173,700 a. 9,424,419
Miscellaneous 169,000 0 169,000
Total Revenue 9,482,413 824,795 173,700 10,480,908
TOTAL RESOURCES 16,973,795 509,908 0 .173,700 17,657,403
II. REQUIREMENTS
Department Operating
Public Works 8,524,470 237,359 8,761,829
Total Department Operating 8,524,470 237,359 0 8,761,829
Capital Projects
Capital Projects 855,000 120,904 173,700 a. 1,149,604
Capital Carryover 4,958,830 (386,220) 4,572,610
Total Capital Projects 5,813,830 (265,316) 173,700 5,722,214
Non-Departmental
Debt Service 5,852 0 5,852
Interfund Loans 73,067 0 73,067
Interfund Transfers 465,000 0 465,000
Reserve for Encumbrances 141,183 (141,183) 0
Balance Available 1 ,950,393 679,048 2,629,441
Total Non-Departmental 2,635,495 537,865 0 3,173,360
TOTAL REQUIREMENTS 16,973,795 509,908 0 173,700 17,657,403
539 Stormwater Utility Fund
a. Recognize revenue and increase capital appropriation by $173,700 for externally supported projects: Native
Plants, Dragonfly Bend, and Wetlands Enhancement.
ATTACHMENT B
FY06 GENERAL FUND CONTINGENCY TRACKING
SUMMARY
Date CC Approved
Reviewed Request Description $ Request $ Amount Balance
General General General
Contingency Continoency Continoencv
Resources
Beginning Appropriation $ 340,000 $ 340,000
Starting Balances .]i 340;000 $ 34;0,000
Expenditures
Supplemental Budaet #1
08/08/05 1. November 8, 2005 Special Election 100,000 100,000
08/08/05 2. November 8, 2005 Voter's Pamphlet 20,000 20,000
09/21/05 3. November 8, 2005 Neutral Information Mailing 20,000 20,000
06/27/05 4. Goal 5 Phase II - South Hills Habitat Study 120,000 120,000
09/28/05 5. Outdoor Smoking Ordinance - Help Defray Business Permit Costs 15,000 15,000
12/12/05 6. Backfill Costs for Firefighters to Gulf Coast 22,748 22,748
12/12/05 7. DEI 5th Quarter Payment 8,617 8,617
SB#1 Subtotal 306,365 306,365
Balance a$QfSat#1lfaJ!~q uestS a~apPtoved $i 33,635
Supplemental Budaet #2
1. none
SB#2 Subtotal . -
Totah~/Balance as of SB#2 $ 33,635
Supplemental Budaet #3
03/13/06 1. Police Auditor Recruitment & Selection Costs 17,000 17,000
SB#3 Subtotal 17,000 17,000
Totals/Balance as of8B#3 $. 17,000 ...~... 17';000.. i$ 16,635
6/6/2006
j:\FY06 GF Contingency. xis
ATTACHMENT C
Resolution Number
A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET;
MAKING APPROPRIATIONS FOR THE CITY OF EUGENE
FOR THE FISCAL YEAR BEGINNING JULY 1,2005,
AND ENDING JUNE 30, 2006.
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 RESOL YED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal
Corporation of the State of Oregon, as follows:
Section 1.
That the Supplemental Budget for the City of Eugene, Oregon, for the fiscal year
beginning July 1,2005, and ending June 30, 2006, as set forth in attached Exhibit "A" is
hereby adopted.
Section 2.
The Supplemental amounts for the fiscal year beginning July 1, 2005, and ending June
30,2006, and for the purposes shown in attached Exhibit "A" are hereby appropriated.
Section 3.
That this Supplemental Budget is prepared in accordance with ORS 294.480(l)(a), which
authorizes the formulation of a supplemental budget resulting from "An occurrence or
condition which had not been ascertained at the time of the preparation of a budget for
the current year or current budget period which requires a change in financial planning."
This Supplemental Budget was published in accordance with ORS 294.480(4).
Section 4.
This resolution complies with ORS 294.480(5), and does not authorize an increase in the
levy of property taxes above the amount published in the Annual Budget publication.
The foregoing resolution adopted this 12th day of June, 2006.
City Recorder
EXHIBIT "A"
In dollars
,GENERAL FUND
Departmental Operating
Central Services
Planning and Development.
Total Departmental Operating
Non-Departmental
Debt Service
Contingency
* Reserves
Total Non-Departmental
TOTAL GENERAL FUND
GENERAL AND ROAD CAPITAL PROJECTS FUND
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Balance Available
Total Non-Departmental
TOTAL GENERAL AND ROAD CAPITAL PROJECTS FUND
SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Balance Available
Intergovernmental Expenditures
Total Non-Departmental
TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND
17,000
50,000
67,000
2,050
(17,000)
(2,050)
(17,000)
50,000
979,000
979,000
(159,000)
(159,000)
820,000
363,000
363,000
(363,000)
450,000
87,000
450,000
WASTEWATER UTILITY FUND
Non-Departmental
I ntergovernmental Expenditures
Total Non-Departmental
355,000
355,000
TOTAL WASTEWATER UTILITY FUND
355,000
STORMWATER UTILITY FUND
Capital Projects
Capital Projects
Total Capital Projects
173,700
173,700
TOTAL STORMWATER UTILITY FUND
173,700
TOTAL REQUIREMENTS - ALL FUNDS
1,848,700
* Reserve amounts are not appropriated for spending and are shown for information
purposes only.