HomeMy WebLinkAboutResolution No. 4880
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COUNCIL RESOLUTION NO. 4880
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.
PASSED: 8:0
REJECTED:
OPPOSED:
ABSENT:
RECUSED:
CONSIDERED: June 12, 2006
RESOLUTION NO. 4880
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 of the City of Eugene, Oregon makes Appropriations
for the purposes as set forth in attached Exhibit "A" and authorizes the inter fund 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
$3,720,046
*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 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 12th day of June, 2006.
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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
7,440,819
37,457,945
5,749,332
113,023,457
Non-Departmental
Debt Service
Interfund Loans
Interfund Transfers
Intergovernmental Expenditures
Contingency
Reserve*
Unappropriated Ending Fund Balance*
Total Non-Departmental
270,000
62,500
6,209,975
650,000
340,000
9,542,361
17,800,000
34,874,836
Total General Fund
147,898,293
SDecial 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 ODtion 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 School Services Local Ootion Levy 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
Interfund Transfers
Balance Available*
Total Non-Departmental
Total Road Fund
Public Safety Answerino Point Fund
Department Operating
Police
Total Department Operating
Non-Departmental
Interfund 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
Transoortation Utility Fund
In
Total Capital Projects
8,765,123
Non-Departmental
Debt Service
Interfund Loans
Balance Available*
Total Non-Departmental
14,000
234,000
182,209
430,209
Total Transportation Utility Fund
9,195,332
Telecom Reoistration/Licensino
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/Recyclino Fund
Department Operating
Planning and Development
Total Department Operating
Non-Departmental
Interfund Transfers
Balance Available*
Total Non-Departmental
Total Solid Waste/Recycling Fund
Community Develooment Fund
Department Operating
Central Services
Planning and Development
Total Department Operating
Total Capital Projects
Non-Departmental
Interfund Transfers
Miscellaneous Fiscal Transactions
Total Non-Departmental
Total Community Development Fund
Librarv, Parks and Recreation Soecial 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 Oblioation 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
Librarv 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
Soecial 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 Caoital Proiects Fund
Department Operating
Central Services
Total Department Operating
9,049
9,049
Total Capital Projects
11,402,4 79
Non-Departmental
Debt Service
Interfund Loans
Interfund 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 Caoital Proiects Fund
Department Operating
Total Capital Projects
3,758,321
Non-Departmental
Debt Service
Interfund Loans
Balance Available*
Total Non-Departmental
6,000
98,700
938,300
1,043,000
Total Road Capital Projects Fund
4,801,321
Systems Develooment Caoital 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
Soecial Assessments Caoital 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
Municioal Airoort 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
Parkino Services Fund
In
Department Operating
Central Services
Planning and Development
Public Works
Total Department Operating
447,065
2,755,119
108,949
3,311,133
Total Capital Projects
8,093,500
Non-Departmental
Debt Service
Interfund Transfers
Reserve*
Balance Available*
Total Non-Departmental
660,604
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
Intergovernmental 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
Stormwater 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
Interfund 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 Transoort 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
Department Operating
Public Works
Total Department Operating
Fleet Services Fund
14,207,164
14,207,164
Total Capital Projects
23,340
Non-Departmental
Interfund 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.
Reoortino Fund*
010
110
111
123
131
132
133
135
151
155
170
180
211
221
250
ManaoinQ Fund
(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
Exhibit B
City of Eugene
Fund Titles
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.
Reoortino Fund*
310
312
330
350
510
520
530
539
592
600
610
Manaoino Fund
(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
Exhibit B
City of Eugene
Fund Titles
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.
Reoortino Fund*
615
620
630
Manaoino 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.