HomeMy WebLinkAboutItem 5: PH on Resolution Adopting Supplemental Budget #1
ECC
UGENE ITY OUNCIL
AIS
GENDA TEM UMMARY
Public Hearing and Action: Resolution 4897 Adopting a Supplemental Budget; Making
Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2006, and
Ending June 30, 2007
Meeting Date: December 11, 2006 Agenda Item Number: 5
Department: Central Services Staff Contact: Kitty Murdoch
www.eugene-or.gov Contact Telephone Number: 682-5860
ISSUE STATEMENT
City Council approval of the first Supplemental Budget for FY07 is requested. Oregon Local Budget
Law (ORS 294.480) allows for supplemental budgets for "an occurrence...which had not been
ascertained at the time of the preparation of a budget for the current year..." Supplemental Budget #1
consists of $19.1 million in proposed changes to the FY07 Adopted Budget. A brief description of the
proposed transactions is provided in Attachment A. This supplemental budget does not authorize any
increased property tax levy.
BACKGROUND
The supplemental budget that occurs in December of a fiscal year is usually the largest because of audit
adjustments to budgeted Beginning Working Capital and the reappropriation of funds from the prior
fiscal year for program initiatives or projects begun, but not completed, in that year. Supplemental
budgets also recognize new revenue and authorize other unanticipated changes in legal appropriations.
For this supplemental budget, the proposed changes fall into the following categories:
Transactions Related to Beginning Working Capital
Grove, Mueller & Swank P.C., the City's external auditor, has completed its audit for FY06 and the
City's Financial Reporting staff has completed the draft of the FY06 Comprehensive Annual Financial
Report.
Based on audited FY06 actual revenues and expenditures, staff determined the FY07 Actual Beginning
Working Capital for all funds. The FY07 Actual Beginning Working Capital was then reconciled with
the FY07 Budgeted Beginning Working Capital, and the difference between the Budgeted and Actual
Beginning Working Capital is the audit adjustment being recognized on this Supplemental Budget. In
most cases, that adjustment increases Beginning Working Capital; that is, in the prior year the fund
received more revenue than was expected and/or expended less than was budgeted. These transactions
are noted in Attachment A. In most funds the transactions increase Balance Available or Reserve, but in
some cases Department Operating or Capital expenditures are affected.
L:\CMO\2006 Council Agendas\M061211\S0612115.doc
For the General Fund, the difference between FY07 Actual and Budgeted Beginning Working Capital is
$1,451,588. This amount can be divided as follows:
General Fund Main Subfund $1,294,137
AIRS Replacement Subfund (233,592)
Cultural Services Subfund 391,043
Total $1,451,588
The $1.29 million in the Main Subfund is distributed as follows:
$900,000 transfer to the General Capital Projects Fund
$387,448 department reappropriations to complete FY06 authorized projects
$6,689 Reserve for Revenue Shortfall
$1,294,137
Uses of General Fund Contingency
There are three requests for General Fund Contingency resources totaling $110,424. The council
previously approved two of the requests - $7,500 for parking garage reimbursement for free parking
during the Eugene Celebration and $44,924 for voters’ pamphlet production costs related to the
November 7, 2006, general election. The new request is from the Public Works Department for $58,000
to pay for the inclusion of the section of road known as “Middle Crest” in the scope of the Context
Sensitive Solution Street Design process. The additional resources would pay for the survey and design
of this additional 2,200 feet of roadway. Assuming that all the requests are approved, the balance in
General Fund Contingency after this supplemental budget will be $229,576. A spreadsheet listing the
contingency requests and the account balance is included as Attachment B.
Prior Year Encumbrance Reconciliation
This supplemental budget reconciles the estimate of unpaid purchase orders at year-end with the actual
outstanding purchase orders at the end of FY06. In the General Fund’s Main Subfund, the amount set
aside for prior year encumbrances was $1,039,089. The General Fund’s reconciliation of the
encumbrances distributes $859,151 to departments to pay outstanding FY06 orders and moves the
remaining $179,938 to the Reserve for Revenue Shortfall.
Reappropriations
Reappropriation transactions recognize appropriations for programs initiated or projects authorized in
FY06 by the City Council or Manager, but not completed in that fiscal year and for which a purchase
order had not been issued by June 30, 2006. The resource for most of these transactions is the
Beginning Working Capital adjustment.
Recognition of New Revenues
These transactions recognize new or expected revenues, primarily from grants and other agencies, and
increase the operating and capital budgets. In some cases, capital project support from other
governments for ongoing projects is put into Balance Available because the project is currently budgeted
and the fund is being reimbursed for a share of the costs incurred. In the General Fund, grant revenues
totaling $5,139,437 are appropriated to departments. The Police Department is receiving the majority of
those funds and most, such as the Community Oriented Policing Services (COPS) Interoperable
Communications Technology grant, are grants awarded in a previous year for which resources have not
yet been received.
L:\CMO\2006 Council Agendas\M061211\S0612115.doc
Other Significant Budget Changes
?
An additional $87,710 is being moved from the General Fund’s Reserve for Revenue Shortfall to
increase the Library Recreation and Cultural Services appropriation for the maintenance of Echo
Hollow Pool to correct an oversight in the FY07 Budget.
?
The General Fund is recognizing $226,964 received from the settlement of an asbestos claim on the
old library and is transferring the same amount to the Facilities Reserve in the Facilities Services
Fund. This is consistent with prior actions dedicating the proceeds from the sale of surplus property
to construction of the Downtown Library, Fire Station #11, and a new City Hall.
?
The Community Development Fund is appropriating $370,000 for loan to the Metropolitan
th
Affordable Housing Corporation for the WestTown on 8 project as approved by the City Council
on October 9, 2006. The funding for the loan is coming from a $135,000 reduction to the Planning
and Development Fund’s operating budget and a $235,000 transfer from the Housing Capital
Projects Fund.
?
The Library Local Option Levy Fund is allocating $471,248 from prior year resources and reserves
to increase the operating appropriation for library technology and redesign projects begun but not
completed in FY06 and to increase materials purchases and training budgets.
?
The Telecom Registration/Licensing Fund is allocating $151,000 from reserves to provide the City’s
match for the federal COPS grant as described in a July 13, 2006, memorandum to the City Council
and is also requesting $400,000 in appropriation authority to initiate the Satellite Radio Receiver Site
Upgrade needed by the COPS grant project in FY08. This upgrade was originally scheduled for
FY08 but project engineers have identified multiple discrepancies that must be completed prior to
system implementation to ensure compliance with modern radio practices, good engineering, public
safety security and operational requirements. The COPS grant guidelines do not fund radio
communication facilities and transmission tower upgrades.
Significant New Capital Budget Adjustments
?
Recognize a $900,000 transfer from the General Fund and increase the budget for General Fund
capital projects by $900,000 to complete the capital improvement plan for public buildings and
facilities approved by the Budget Committee in FY06.
?
The Facilities Replacement Fund is appropriating $1.0 million to initiate Phase 3 of the City Hall
Master Plan.
?
The Municipal Airport Fund is requesting appropriation authority of $1.0 million to acquire two jet
bridges and $4.1 million to expand air cargo facilities. The Oregon Transportation Commission
approved an economic development grant to fund the expansion of air cargo facilities in July 2006.
The improvements will expand the existing cargo ramp area to accommodate larger aircraft and will
add a new air cargo warehouse/office building
?
The capital budget for the River Avenue project is increasing by $350,000 using transportation
systems development charge resources.
?
The Parks and Open Space Capital Projects Fund is appropriating $275,000 of Parks and Open
Space bond interest for eligible community and regional park development projects.
?
The Housing Capital Projects Fund is transferring $235,000 from its capital budget to the Low
th
Income Housing Fund to provide supplemental funding for the WestTown on 8 project according
to the plan approved by the City Council on October 9, 2006.
L:\CMO\2006 Council Agendas\M061211\S0612115.doc
Capital Project Carryover Reconciliation
The Capital Project Carryover Reconciliation occurs in this supplemental budget. An estimate of the
capital carryover in each pertinent fund was established in the FY07 Annual Budget. These estimates
have been reconciled with actual FY06 expenditures and the Capital Budget is adjusted to reflect the
remaining unspent balances in each project. These transactions are noted as Capital Project Carryover
Adjustments in Attachment A.
Timing
In some cases, expenditure authority is needed immediately to carry out Council direction or to meet
legal or program requirements. Approval of Supplemental Budget #1 in December allows the
organization to prepare more accurate mid-year projections by having the general ledger reflect the
audited balances in each fund. This, in turn, enables staff to more accurately project the Beginning
Working Capital for the next year’s Proposed Budget.
RELATED CITY POLICIES
These transactions conform to the City’s financial management goals and policies.
COUNCIL OPTIONS
Particular requests requiring more information or discussion may be removed from the supplemental
budget and delayed for action in a future supplemental budget. In certain cases there may be a financial
or legal impact to delaying budget approval. The council may also adopt amended appropriation
amounts or funding sources for specific requests in the supplemental budget.
CITY MANAGER’S RECOMMENDATION
The City Manager recommends adoption of the attached resolution adopting the Supplemental Budget.
SUGGESTED MOTION
Move to adopt Resolution 4897 adopting a Supplemental Budget; making appropriations for the City of
Eugene for the Fiscal Year beginning July 1, 2006, and ending June 30, 2007.
ATTACHMENTS
A. Transaction Summary
B. FY07 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
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ttachment
AA
Transaction Summary
010 General Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITAL
31,388,8391,451,58832,840,427
a
CHANGE TO WORKING CAPITA
L
REVENUE
Taxes82,792,755082,792,755
Licenses/Permits6,759,60006,759,600
Intergovernmental3,285,0195,142,0278,427,046
b,c
Rental58,500058,500
Charges for Services11,076,865291,68711,368,552
c
Fines/Forfeitures3,529,06027,5943,556,654
c
Miscellaneous1,727,595274,0402,001,635
c,g
Interfund Transfers7,280,06007,280,060
Total Revenue116,509,4545,735,348122,244,802
TOTAL RESOURCE147,898,297,186,936155,085,229
S
3
II.REQUIREMENTS
Department Operating
Central Services22,193,082111,94922,305,031
d,e
Fire & Emergency Medical Svcs21,759,766178,71821,938,484
a,b,c
Library, Rec & Cultural Svcs18,422,513240,20918,662,722
a,b,d,f,h
Planning and Development7,440,819298,6207,739,439
a,c,d,f
Police37,457,9455,711,41443,169,359
a,b,c,d
Public Works5,749,33235,8165,785,148
d
Total Department Operating113,023,4576,576,726119,600,183
Non-Departmental
Debt Service270,0000270,000
Interfund Transfers6,209,9751,192,4647,402,439
a,e,g
Interfund Loans62,500062,500
Contingency340,000(110,424)229,576
e
Intergovernmental Expenditures650,0000650,000
Reserve 8,503,272567,2599,070,531
a,c,d,f,h
Reserve for Encumbrances1,039,089(1,039,089)0
d
UEFB17,800,000017,800,000
Total Non-Departmental34,874,836610,21035,485,046
TOTAL REQUIREMENT147,898,297,186,936155,085,229
S
3
010 General Fund
Main Subfund
a) Increase the budgeted Beginning Working Capital in the Main Subfund by $1,294,137, which
is the audited balance from FY06 actual revenues and expenditures as determined by Grove, Mueller &
Swank P.C., the City's external auditor.
These funds have been distributed as follows:
Transfers
:
General Capital Projects Fund:
General Fund Capital Projects per 1999 Council Polic$900,000
y
Subtotal: Marginal BWC Transfers900,000
Reappropriations
:
Fire and Emergency Medical Service135,000
s
Library, Recreation, and Cultural Service94,380
s
Planning & Developmen32,900
t
Police89,523
Fire Dispatch Reserve35,645
Subtotal: Reappropriation387,448
s
Other
:
Reserve for Revenue Shortfall$ 6,689
Subtotal: Marginal BWC Othe6,689
r
Total Marginal Beginning Working Capital 1,294,13
7
b) These transactions request appropriation of unspent prior year grants and new grants in FY07:
Fire and Emergency Medical Services43,718
Library, Recreation, and Cultural Services3,527
Police5,092,192
Total Department Grants5,139,437
c) These transactions increase expenditure authority due to new revenue:
Planning and Development - Reimbursements46,390
Police - Fire Dispatch Contracts72,094
Police - Federal Confiscation Revenue30,870
Police - Overtime Reimbursement190,000
Fire Dispatch Reserve29,593
Total New Revenue368,947
d) These transactions reconcile the FY07 budgeted Reserve for Encumbrance:
Central Services$ 300,617
Library, Recreation, and Cultural Services66,653
Planning & Development219,330
Police236,735
Public Works 35,816
Reserve for Revenue Shortfall 179,938
Total Reserve for Encumbrance Allocation1,039,08
9
010 General Fund
e) These transactions move $110,424 from the Contingency account to department operating budgets:
Central Services
- November 7, 2006 Special Election (Council approved 6/12/2006)44,924$
- November 7, 2006 Voter's Pamphlet (Council approved 6/12/2006)
- November 7, 2006 Neutral Information Mailing (Council approved 6/12/2006)
Planning & Development
Eugene Celebration free parking in garages reimbursement. Transfer to Parking Fund. 7,500
(Council approved on 8/14/2006)
Public Works
Additional funds for Crest Drive Context Sensitive Solution Street Design Study 58,000
Transfer to Road Capital Projects Fund.
Total Contingency110,424
f) Increase expenditure authority by $87,710 in the Library, Recreation and Cultural
Services Department and decrease the Reserve for Revenue Shortfall by the same amount to correct
the FY07 Echo Hollow Pool Facilites Maintenance Decision Package.
g) Recognize asbestos abatement settlement on old library of $226,964 and transfer the same
amount to the Facilities Services Fund.
AIRS Subfund:
a) Decrease Beginning Working Capital by $233,592 and decrease the Central Services
operating appropriation by the same amount to match the audited Beginning Working Capital.
Cultural Services Subfund:
a) Increase Beginning Working Capital by $391,043 and increase the Cultural Services Reserve by the
same amount to adjust Beginning Working Capital to audited levels.
h)Reduce the LRCS department operating appropriation by $12,061 to reconcile the
amount estimated for payment of obligations incurred but not paid in FY06 to the actual amount paid
and increase the Cultural Services Subfund reserve by the same amount.
111 Library Local Option Levy Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L2,084,08130,3672,214,44
07
a
CHANGE TO WORKING CAPITA
L
REVENUE
Taxes4,731,1504,731,15
99
Rental25,240025,240
Miscellaneous115,7510115,751
Total Revenue4,872,15004,872,150
TOTAL RESOURCES6,956,230130,3677,086,59
7
II.REQUIREMENTS
Department Operating
Library, Rec & Cultural Svcs5,064,462470,3385,534,800
b,c
Total Department Operating5,064,462470,3385,534,800
Non-Departmental
Reserve 1,050,768(339,971)710,797
a, b,c
UEFB841,0000841,000
Total Non-Departmental 1,891,768(339,971)1,551,797
TOTAL REQUIREMENTS6,956,230130,3677,086,59
7
111 Library Local Option Levy Fund
a) Increase the budgeted Beginning Working Capital by $130,367 and increase the Library Levy reserve by the
same amount. The increase brings the FY07 Budgeted Beginning Working Capital in compliance with the
audited FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's
external auditor.
b) Decrease LRCS Department operating appropriation by $910 to reconcile the amount estimated for payment
of obligations incurred but not paid in FY06 to the actual amount paid and increases the Library Levy reserve by
the same amount.
c) Allocate $471,248 of Library Levy reserve to the LRCS operating budget to complete projects started in FY06
and to meet additional library materials and services requirements.
123 Youth and School Services Levy Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L495,19083,390578,580
a
CHANGE TO WORKING CAPITA
L
REVENUE
Taxes8,594,00008,594,000
Intergovernmental178,44614,691193,137
b
Charges for Services18,000018,000
Miscellaneous14,000014,000
Fiscal Transactions257,0000257,000
Total Revenue9,061,44614,6919,076,137
TOTAL RESOURCE9,556,63698,0819,654,717
S
II.REQUIREMENTS
Department Operating
Library, Rec & Cultural Svcs1,146,00014,6911,160,691
b
Total Department Operating1,146,00014,6911,160,691
Non-Departmental
Intergovernmental Expend.8,239,00008,239,000
Reserve 171,63683,390255,026
a
Total Non-Departmental 8,410,63683,3908,494,026
TOTAL REQUIREMENT9,556,63698,0819,654,717
S
123 Youth and School Services Levy Fun
d
a) Increase the budgeted Beginning Working Capital by $83,390 and increases the reserve by the same amount.
The increase brings the FY07 Budgeted Beginning Working Capital in compliance with the audited FY06 actual
revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) Recognize revenue of $4,691 from the Project Rising Expectations grant and $10,000 from the ACT-SO grant
and increase expenditure authority in the Library, Recreation, and Cultural Services Department by the same
amount.
131 Road Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L3,984,753282,6794,267,432
a
CHANGE TO WORKING CAPITA
L
REVENUE
Licenses/Permits305,0000305,000
Intergovernmental8,370,43008,370,430
Rental43,900043,900
Charges for Services125,0000125,000
Miscellaneous233,0000233,000
Total Revenue9,077,33009,077,330
TOTAL RESOURCE13,062,083282,67913,344,762
S
II.REQUIREMENTS
Department Operating
Public Works8,728,250(151,145)8,577,105
b
Total Department Operating8,728,250(151,145)8,577,105
Non-Departmental
Interfund Transfers537,0000537,000
Balance Available3,796,833433,8244,230,657
a,b
Total Non-Departmental 4,333,833433,8244,767,657
TOTAL REQUIREMENT13,062,083282,67913,344,762
S
131 Road Fund
a) Increase the budgeted Beginning Working Capital by $282,679 and increase Balance Available by the same
amount. The increase brings the FY07 Budgeted Beginning Working Capital in compliance with the audited
FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external
auditor.
b) Reduce the Public Works Department operating appropriation by $151,145 to reconcile the amount estimated
for payment of obligations incurred but not paid in FY06 to the actual amount paid and increase Balance
Available by $151,145.
133 Transportation Utility Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
4,244,332(798,095)3,446,237
L
a
CHANGE TO WORKING CAPITA
L
REVENUE
Taxes3,369,00050,0003,419,000
d
Interovernmental01,864,1741,864,174
g
c,d
Miscellaneous82,000082,000
Interfund Transfers1,500,00001,500,000
Total Revenue4,951,0001,914,1746,865,174
TOTAL RESOURCE9,195,3321,116,07910,311,411
S
II.REQUIREMENTS
Capital Proects
j
Capital Proects4,700,0001,611,1886,311,188
j
c
Capital Carrover 4,065,123314,6493,750,474
y()
b
Total Capital Proects8,765,1231,296,53910,061,662
j
Non-Departmental
Debt Service14,000014,000
Interfund Loans234,0000234,000
Balance Available182,209180,4601,749
()
a,b,d
Total Non-Departmental 430,209180,460249,749
()
TOTAL REQUIREMENTS9,195,3321,116,07910,311,411
133 Transportation Utility Fund
a) Decrease the budgeted Beginning Working Capital by $798,095 and decrease balance available by the
same amount. The decrease brings the FY07 Budgeted Beginning Working Capital in compliance with the
audited FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's
external auditor.
b) Decrease the capital carryover by $314,649 and increase Balance Available by the same amount. This
action reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects balance and
carry forward.
c) Re-budget revenue of $1,611,188 for externaly funded Public Works Project- Hwy 99 Jurisdictional Transfer
Washington to Walnut, and establish capital spending authority for the same amount.
d) Recognize Local Motor Vehicle Fuel Tax revenue of $50,000 and OTIA III revenue of $252,986. Increase
Balance Available by $302,986.
135 Telecom Registration/Licensing Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
4,373,5801,325,9255,699,505
L
a
CHANGE TO WORKING CAPITA
L
REVENUE
Licenses/Permits2,510,00002,510,000
Miscellaneous150,0000150,000
Total Revenue2,660,00002,660,000
TOTAL RESOURCE7,033,5801,325,928,359,50
S55
II.REQUIREMENTS
Department Operating
Central Services2,842,6141,804,1724,646,786
a,b,c,d
Total Department Operating2,842,6141,804,1724,646,786
Non-Departmental
Interfund Transfers38,000038,000
Reserve 1,500,00001,500,000
Reserve for Encumbrances000
Balance Available2,652,966(478,247)2,174,719
b,c,d
Total Non-Departmental 4,190,966(478,247)3,712,719
TOTAL REQUIREMENT7,033,5801,325,928,359,50
S55
135 Telecom Registration/Licensing Fund
a) Increase the budgeted Beginning Working Capital by $1,325,925 and reappropriate expenditure authority in the
Central Services Department by the same amount to complete previously authorized telecom projects. The
adjustment brings the FY07 Budgeted Beginning Working Capital in compliance with the audited FY06 actual
revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) Appropriate $151,000 from Balance Available to match the federal COPS grant per memorandum to the City
Council on July 13, 2006.
c) Appropriate $400,000 for the City's satellite radio site upgrade that is required by the COPS grant and reduce
Balance Available by the same amount.
d) Decrease the Central Services Department operating appropriation by $72,753 to reconcile the amount
estimated for payment of obligations incurred but not paid in FY06 to the actual amount paid and increase Balance
Available by the same amount.
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITAL
3,002,393(1,111,146)1,891,247
a
CHANGE TO WORKING CAPITA
L
REVENUE
Interovernmental3,759,7651,396,1745,155,939
g
d
Charges for Services24,100024,100
Miscellaneous886,0000886,000
Interfund Transfers0235,000235,000
c
Fiscal Transactions1,590,00001,590,000
Total Revenue6,259,8651,631,1747,891,039
TOTAL RESOURCES9,262,258520,0289,782,286
IIREQUIREMENTS
.
Department Operatin
g
Central Services4,00004,000
Planning and Development4,534,025598,2635,132,288
a,c,d,e
Total Department Operatin4,538,025598,2635,136,288
g
Capital Projects
Capital Proects400,0000400,000
j
Capital Carryover204,264(167,090)37,174
b
Total Capital Projects604,264(167,090)437,174
Non-Departmental
Interfund Transfers66,000066,000
Misc. Fiscal Transactions4,053,96988,8554,142,824
a,c
Balance Available000
a,b,d,e
Total Non-Departmental4,119,96988,8554,208,824
TOTAL REQUIREMENTS9,262,258520,0289,782,286
170 Community Development Fun
d
a) Decrease the budgeted Beginning Working Capital by $1,111,146, decrease low income home
and development loan appropriation by $281,145, decrease Planning and Development operating
appropriation by $6,721 and decrease Balance Available by $823,280. The changes bring the FY07
Budgeted Beginning Working Capital in compliance with the audited FY06 actual revenues and
expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) Reconcile the Capital Carryover estimate by decreasing the capital carryover by $167,090, and
increasing Balance Available by the same amount.
c) Recognize $235,000 in transfer revenue from the Low Income Housing Fund, reduce $135,000
in Planning and Development operating appropriation, and increase development loan
appropriation by $370,000 for the dispersement of a loan to the Metropolitan Affordable Housing
Corp. for the WestTown on 8th project.
d) Reappropriate $1,396,174 in FY06 CDBG and HOME grant revenue for WestTown on 8th and
Turtle Creek projects, increase Planning and Development operating appropriation by $1,370,409
and increase Balance Available by $25,765 to adjust grant funding levels to match expected
resources.
e) Decrease the Planning and Development Departmen's operating appropriation by $630,425 to
reconcile the amount estimated for payment of obligations incurred but not paid in FY06 to the
actual amount paid and increase Balance Available by the same amount.
180 Library, Parks, and Recreation Special Revenue Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L1,855,942113,5261,969,468
a
CHANGE TO WORKING CAPITA
L
REVENUE
Miscellaneous195,97550,000245,975
b
Total Revenue195,97550,000245,975
TOTAL RESOURCE2,051,917163,5262,215,443
S
REQUIREMENTS
Department Operating
Library, Rec & Cultural Svcs115,84559,000174,845
b,c
Total Department Operating115,84559,000174,845
Capital Projects
Capital Projects55,000055,000
c
Capital Carryover250,661(33,508)217,153
d
Total Capital Projects305,661(33,508)272,153
Non-Departmental
Reserve1,524,01247,416 1,571,428
a
Balance Available106,39990,618197,017
a,c,d
Total Non-Departmental1,630,411138,0341,768,445
TOTAL REQUIREMENT2,051,917163,5262,215,443
S
180 Library, Parks, and Recreation Special Revenue Fund
a) Increase the budgeted Beginning Working Capital by $113,526, increase Balance Available by $66,110,
and increase Reserves per requirements of donation agreements by $47,416. The increases bring the FY07
Budgeted Beginning Working Capital in compliance with the audited FY06 actual revenues and expenditures
as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) Recognize $50,000 in additional donations from the Friends of the Library and appropriate it for expenditure
in FY07.
c) Allocate $9,000 to cover wireless internet costs at all three Library locations for FY07 and decrease
Balance Available by the same amount.
d) Reconcile the Capital Carryover estimate by decreasing the capital carryover by $33,508 and increasing
Balance Available by the same amount.
310 General Capital Projects Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
9,438,384(1,712,569)a7,725,815
L
CHANGE TO WORKING CAPITA
L
REVENUE
Rental28,09628,096
Miscellaneous274,869229,438d,i504,307
Interfund Transfers2,719,3001,900,000c,g4,619,300
Fiscal Transactions69,80369,803
Total Revenue3,092,0682,129,4385,221,506
TOTAL RESOURCES12,530,452416,86912,947,321
IIREQUIREMENTS
.
Department Operating
Central Services9,0499,049
Total Department Operating9,04909,049
Capital Projects
Capital Projects3,163,4692,170,163b,c,d,e,g,h,i5,333,632
Capital Carryover8,239,010(1,513,576)f6,725,434
Total Capital Projects11,402,479656,58712,059,066
Non-Departmental
Debt Service4,00004,000
Interfund Loans58,534058,534
Interfund Transfers100,000235,000b335,000
Reserve 29,91329,913
Balance Available926,477(474,718)a,e,f,h,i451,759
1,118,924
Total Non-Departmental(239,718)879,206
TOTAL REQUIREMENTS12,530,452416,86912,947,321
310 General Capital Projects Fund
a) Decrease the budgeted Beginning Working Capital by $1,712,569 and reduce Balance Available
by the same amount. The adjustments bring the FY07 Budgeted Beginning Working Capital in
compliance with the audited FY06 actual revenues and expenditures as determined by Grove,
Mueller & Swank P.C., the City's external auditor.
b) Reduce capital projects and tansfer $235,000 to the Community Development Fund for
WestTown on 8th project loan to Metropolitan Affordable Housing Corp. as approved by the City
Council on October 9, 2006.
c) Receive transfer of $1,000,000 from the Facilities Services Fund to inititate Phase 3 of the City
Hall Master Plan implementation and increase capital appropriation by the same amount.
d) Recognize $29,438 in FY07 grant/IGA revenue and establish capital spending authority for
Public Works externally funded projects.
e) Increase the capital appropriation for the Train Depot Phase 2 restoration project by $200,000
and decrease Balance Available by the same amount.
f) Decrease the capital carryover by $1,513,576 and increase Balance Available by the same
amount. This action reconciles the FY07 Capital Carryover Estimate to the actual ending FY06
capital projects balance and carry forward.
310 General Capital Projects Fund
g) Recognize transfer revenue from the General Fund of $900,000 and increase General Fund
capital projects according to the plan approved by Council in 1999.
h) Appropriate $275,000 of Parks and Open Spaces Bond Interest received in prior years and
reduce Balance Available by the same amount.
i) Re-budget $200,000 in expected revenue from the sale of Walnut Grove properties, increase
Balance Available by $199,275 and increase capital land purchase appropriation by $725.
312 Road Capital Projects Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L3,897,145(3,720,022)a177,123
CHANGE TO WORKING CAPITA
L
REVENUE
Intergovernmental03,473,613b,e,f3,473,613
Charges for Services0691,067b,e691,067
Miscellaneous43,00040,000b83,000
Interfund Transfers460,00058,000c518,000
Total Revenue503,0004,262,6804,765,680
TOTAL RESOURCE4,400,14542,6584,942,803
S5
II.REQUIREMENTS
Capital Projects
Capital Projects460,000356,024b,c,f816,024
Capital Carryover3,298,321619,480d3,917,801
Total Capital Projects3,758,321975,5044,733,825
Non-Departmental
Debt Service6,00006,000
Interfund Loans98,700098,700
Balance Available537,124(432,846)a,b,d,e104,278
641,82
Total Non-Departmental4(432,846)208,978
TOTAL REQUIREMENT4,400,14542,6584,942,803
S5
312 Road Capital Projects Fund
a) Decrease the budgeted Beginning Working Capital by $3,720,022 and reduce Balance Available y
the same amount. The adjustment brings the FY07 Budgeted Beginning Working Capital in
compliance with the audited FY06 actual revenues and expenditures.
b) Recognize FY07 grant and IGA revenue of $116,024, charges for service revenue of $91,067,
miscellaneous revenue of $40,000 and decrease Balance Available by $38,933 to establish capital
appropriation of $286,024 for externally funded projects.
c) Appropriate $58,000 for Crest Context Sensitive Solution Street Design process from General
Fund contingency.
d) Increase the capital carryover by $619,480 and decrease Balance Available by the same amount.
This action reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects
balance and carry forward.
e) Rebudget intergovernmental revenue of $3,345,589 and charges for service revenue of $600,000
supporting already budgeted capital projects and increase Balance Available by $3,945,589.
f) Re-budget expected grant revenue of $12,000 and increase the capital budget for the Walnut
Station Mixed Use Center, Phase II TGM grant.
330 System Development Capital Projects Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L16,019,751(552,316)15,467,435
a
CHANGE TO WORKING CAPITA
L
REVENUE
Charges for Services8,551,84108,551,841
Miscellaneous701,7680701,768
Total Revenue9,253,60909,253,609
TOTAL RESOURCE25,273,360(552,316)24,721,04
S4
II.REQUIREMENTS
Department Operating
Planning and Developmen109,3670109,367
t
Public Works455,952(14,507)441,445
c
Total Department Operating605,319(14,507)590,812
Capital Projects
Capital Projects5,670,000350,0006,020,000
d
Capital Carryover10,535,681(447,847)10,087,834
b
Total Capital Projects16,205,681(97,847)16,107,834
Non-Departmental
Debt Service359,8660359,866
Intergovernmental Expend.1,699,13001,699,130
Reserve 269,3040269,304
Balance Available6,103,060(439,962)5,663,098
a,b,c,d
8,462,360(439,962)8,022,398
TOTAL REQUIREMENT25,273,360(552,316)24,721,04
S4
330 System Development Capital Projects Fund
a) Decrease the budgeted Beginning Working Capital by $552,316 and decrease Balance Available by the
same amount. The adjustment brings the FY07 Budgeted Beginning Working Capital in compliance with the
audited FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's
external auditor.
b) Decrease the capital carryover by $447,847 and increase Balance Available by the same amount. The
adjustment reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects balance
and carry forward.
c) Decrease the Public Works Department operating appropriation by $14,507 to reconcile the amount
estimated for payment of obligations incurred but not paid in FY06 to the actual amount paid and increase
Balance Available by the same amount.
d) Increase spending authority for the River Avenue project by $350,000 and decrease Balance Available by the
same amount.
350 Special Assessment Capital Project Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L1,498,328369,678a1,868,006
CHANGE TO WORKING CAPITA
L
REVENUE
Miscellaneous97,000097,000
Interfund Transfers50,000050,000
Fiscal Transactions3,826,378(305,257)a,c3,521,121
Total Revenue3,973,378(305,257)3,668,121
TOTAL RESOURCE5,471,70664,4215,536,127
S
II.REQUIREMENTS
Capital Projects
Capital Projects300,0000300,000
Capital Carryover 2,390,95056,755b2,447,705
Total Capital Projects2,690,95056,7552,747,705
Non-Departmental
Debt Service1,500,00001,500,000
Interfund Loans00
Interfund Transfers40,000040,000
Misc. Fiscal Transactions00
Intergovernmental Expend.00
Reserve 00
Balance Available1,240,7567,666a,b,c1,248,422
Total Non-Departmental2,780,7567,6662,788,422
TOTAL REQUIREMENT5,471,70664,4215,536,127
S
350 Special Assessment Capital Project Fund
a) Increase the budgeted Beginning Working Capital by $369,678 and increase Balance Available by the same
amount. These adjustments bring the FY07 Budgeted Beginning Working Capital in compliance with the audited
FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external
auditor.
b) Increase the capital carryover by $56,755, increase the line of credit account by $26,664 and decrease
Balance Available by $30,091. The adjustments reconcile the FY07 Capital Carryover Estimate to the actual
ending FY06 capital projects balance and carry forward.
c) Decrease the estimate of draws on the Line of Credit for future special assessment improvements by $331,921
and decrease Balance Available by the same amount.
510 Municipal Airport Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L12,631,66(3,356,6399,275,02
2)3
a
CHANGE TO WORKING CAPITA
L
REVENUE
Intergovernmental3,740,107,713,6811,453,78
088
c,f
Rental3,286,19403,286,194
Charges for Services3,793,9903,793,99
33
Fines/Forfeitures6,00006,000
Miscellaneous326,3880326,388
Total Revenue11,152,6757,713,68818,866,363
TOTAL RESOURCES23,784,334,357,0428,141,38
796
II.REQUIREMENTS
Department Operating
Fire/Emergency Medical Svcs690,5380690,538
Police367,8880367,888
Public Works4,601,87640,2814,642,157
a,d,e
Total Department Operating5,660,30240,2815,700,583
Capital Projects
Capital Projects4,864,0003,059,5397,923,539
b,c
Capital Carryover6,944,630(606,598)6,338,032
b
Total Capital Projects11,808,6302,452,94114,261,571
Non-Departmental
Debt Service1,052,76201,052,762
Interfund Transfers297,0000297,000
Reserve 3,902,695(1,000,000)2,902,695
c
Reserve for Encumbrances000
Balance Available1,062,9482,863,8273,926,775
a,b,d,e,f
Total Non-Departmental 6,315,4051,863,8278,179,232
TOTAL REQUIREMENTS23,784,334,357,0428,141,38
796
510 Municipal Airport Fund
a) Decrease the budgeted Beginning Working Capital by $3,356,639, decrease Balance Available by $3,353,961, and
decrease the Public Works Operating appropriation by $2,678. These adjustments bring the FY07 Budgeted Beginning
Working Capital in compliance with the audited FY06 actual revenues and expenditures as determined by Grove,
Mueller & Swank P.C., the City's external auditor.
b) Decrease the capital carryover by $606,598, decrease the capital appropriation by $2,043,922 and increase
Balance Available by $2,650,520. This adjustment reconciles the FY07 Capital Carryover Estimate to the actual ending
FY06 capital projects balance and carry forward.
c) Recognize $4,103,461 in intergovernmental revenue, decrease reserves by $1,000,000, and appropriate $5,103,461
for capital projects to acquire two jet bridges and expand air cargo facilities. Funded by PFC and grant revenues.
d) Appropriate $120,913 for Airport marketing and airfield maintenance activities and reduce Balance Available by the
same amount.
e) Decrease the Public Works Department operating appropriation by $77,954 to reconcile the amount estimated for
payment of obligations incurred but not paid in FY06 to the actual amount paid and increase Balance Available by the
same amount.
f) Re-budget revenues of $3,610,227 for externally funded Airport projects and increase Balance Available by the sam
e
amount.
520 Parking Services Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
9,728,522(3,644,5766,083,94
L)6
a
CHANGE TO WORKING CAPITA
L
REVENUE
Intergovernmental04,000,0004,000,000
e
Rental517,8100517,810
Charges for Services2,952,53002,952,530
Fines/Forfeitures1,035,8001,035,80
00
Miscellaneous90,407090,407
Interfund Transfers07,5007,500
g
Total Revenue4,596,5474,007,5008,604,047
TOTAL RESOURCES14,325,06362,9214,687,99
943
II.REQUIREMENTS
Department Operating
Central Services447,0650447,065
Planning and Development2,755,119(35,655)2,719,464
f
Public Works108,9490108,949
Total Department Operating3,311,133(35,655)3,275,478
Capital Projects
Capital Projects450,000(95,000)355,000
d
Capital Carryover7,643,500(37,180)7,606,320
b
Total Capital Projects8,093,500(132,180)7,961,320
Non-Departmental
Debt Service660,6040660,604
Interfund Transfers664,5000664,500
Reserve 982,113289,2131,271,326
c
Balance Available613,219241,546854,765
a,b,c,d,e,f,g
Total Non-Departmental 2,920,436530,7593,451,195
TOTAL REQUIREMENTS14,325,06362,9214,687,99
943
520 Parking Services Fund
a) This action decreases the budgeted Beginning Working Capital by $3,644,576 and decreases Balance Available by
the same amount. The adjustment brings the FY07 Budgeted Beginning Working Capital in compliance with the audited
FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) This action decreases the capital carryover by $37,180 and increases Balance Available by the same amount. This
adjustment reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects balance and carry
forward.
c) This action decreases Balance Available by $289,213 and increases the Debt Service Reserve by the same amount to
meet internal covenants.
d) Reduce excess capital by $95,000 and increase Balance Available by the same amount.
e) Reappropriate URA payment of $4,000,000 for East Broadway Garage project and increase Balance Available by the
same amount.
f) This action decreases the Planning and Development Department operating appropriation by $35,655 to reconcile the
amount estimated for payment of obligations incurred but not paid in FY06 to the actual amount paid and increases
Balance Available by the same amount.
g) Recgonize $7,500 transfer from the General Fund for Eugene Celebration free parking in garages reimbursement. City
Council approved on 8/14/2006.
530 Wastewater Utility Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L2,295,524404,627a2,700,151
CHANGE TO WORKING CAPITA
L
REVENUE
Rental26,312026,312
Charges for Services32,564,164298,913a,c32,863,077
Fines/Forfeitures2,57502,575
Miscellaneous82,000082,000
Total Revenue32,675,051298,91332,973,964
TOTAL RESOURCE34,970,57703,54035,674,11
S55
II.REQUIREMENTS
Department Operating
Public Works15,640,580359,193c15,999,773
Total Department Operating15,640,580359,19315,999,773
Capital Projects
Capital Projects1,035,00001,035,000
Capital Carryover805,929(121,687)b684,242
Total Capital Projects1,840,929(121,687)1,719,242
Non-Departmental
Debt Service165,7070165,707
Interfund Loans44,400044,400
Interfund Transfers1,031,00001,031,000
Intergovernmental Expend.14,850,000014,850,000
Balance Available1,397,959466,034a,b,c1,863,993
Total Non-Departmental17,489,066466,03417,955,100
TOTAL REQUIREMENT34,970,57703,54035,674,11
S55
530 Wastewater Utility Fund
a) This action increases the budgeted Beginning Working Capital by $404,624, increase charges for services by $5,720 and
increases Balance Available by $410,347. The adjustment brings the FY07 Budgeted Beginning Working Capital in
compliance with the audited FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's
external auditor.
b) This action decreases the capital carryover by $121,687 and increases Balance Available by the same amount. The
adjustment reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects balance and carry
forward.
c) This action re-budgets $359,193 in program spending that was not completed in FY06 for vehicle and equipment
replacement and aborist consultation. It recognizes $293,193 in MWMC revenue and reduces Balance Available by $66,000.
539 Stormwater Utility Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L7,478,696164,3317,643,027
a
CHANGE TO WORKING CAPITA
L
REVENUE
Licenses/Permits127,5000127,500
Intergovernmental14,500451,659466,159
b,d
Rental43,072043,072
Charges for Services11,041,611446,70511,488,316
d,f,g
Miscellaneous267,0000267,000
Total Revenue11,535,183898,36412,433,547
TOTAL RESOURCES19,013,8791,062,69520,076,574
II.REQUIREMENTS
Department Operating
Public Works9,832,402(25,812)9,806,590
e,f
Total Department Operating9,832,402(25,812)9,806,590
Capital Projects
Capital Projects1,515,000149,0911,664,091
b
Capital Carryover 4,201,635(137,810)4,063,825
c
Total Capital Projects5,716,63511,2815,727,916
Non-Departmental
Debt Service5,00005,000
Interfund Loans73,067073,067
Interfund Transfers427,0000427,000
Intergovernmental Expend.015,00015,000
g
Balance Available2,959,7751,062,2264,022,001
a,c,d,e
Total Non-Departmental3,464,8421,077,2264,542,068
TOTAL REQUIREMENTS19,013,8791,062,69520,076,574
539 Stormwater Utility Fund
a) This action increases the budgeted Beginning Working Capital by $164,331 and increases Balance Available by the
same amount. The increase brings the FY07 Budgeted Beginning Working Capital in compliance with the audited FY06
actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b)Recognize intergovernmental revenue of $149,091 and increase capital by the same amount for Stormwater capital
projects.
c) This action decreases the capital carryover by $137,810 and increases Balance Available by the same amount. This
change reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects balance and carry
forward.
d) This action recognizes $302,568 in project revenue from intergovernmental partners and charges for service revenue of
$400,000 and increases balance available by $702,568.
e) This action decreases the Public Works Department operating appropriation by $57,517 to reconcile the amount
estimated for payment of obligations incurred but not paid in FY06 to the actual amount paid and increases Balance
Available by the same amount.
f) Recognize $31,705 in remaining funds from Lane County IGA for the River Road/Santa Clara Basin Plan and increase
the Public Works operating appropriation by the same amount.
g) Establish DEQ erosion permit pass-through account appropriation of $15,000.
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITAL
9,354,973715,40310,070,376
a
CHANGE TO WORKING CAPITA
L
REVENUE
Interovernmental08,9008,900
g
c
Rental28,144028,144
Chares for Services6,235,65106,235,651
g
Miscellaneous679,0000679,000
Interfund Transfers1,489,67501,489,675
Fiscal Transactions464,9910464,991
Total Revenue8,897,4618,9008,906,361
TOTAL RESOURCES18,252,434724,30318,976,737
IIREQUIREMENTS
.
Department Operating
Public Works14,207,164365,15714,572,321
c,d,e
Total Department Operating14,207,164365,15714,572,321
Capital Proects
j
Capital Carryover23,340(581)22,759
b
Total Capital Projects23,340(581)22,759
Non-Departmental
Interfund Transfers259,0000259,000
Reserve 3,227,885425,8433,653,728
a,d
Reserve for Encumbrances000
Balance Availabl535,04566,116468,929
e()
a,b,e
Total Non-Departmental4,021,930359,7274,381,657
TOTAL REQUIREMENTS18,252,434724,30318,976,737
600 Fleet Services Fund
a) Increase Beginning Working Capital by $715,403, increase the Fleet Service Reserve by $1,045,764, and decrease
Balance Available by $330,361. The adjustment brings the FY07 Budgeted Beginning Working Capital in compliance
with the audited FY06 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's
external auditor.
b) Reconcile the capital carryover account by decreasing the Capital budget by $581 and increasing Balance Available
by the same amount. This action reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital
projects balance and carry forward.
c) Recognize Department of Homeland Security grant revenue of $8,900 and increase Public Works operating
appropriation by the same amount.
d) Increase the PublicWorks' operating budget by $619,921 to complete FY06 approved fleet replacement purchases.
Decrease the Fleet reserve by the same amount.
e) Decrease the Public Works Department operating appropriation by $263,664 to reconcile the amount estimated for
payment of obligations incurred but not paid in FY06 to the actual amount paid and increase Balance Available by the
same amount.
610 Information System and Services Fund
a
b,c
a,b,c
610 Information System and Services Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITAL
23,604,477(96,615)23,507,862
a
CHANGE TO WORKING CAPITA
L
REVENUE
Rental615,100615,100
Chares for Services9,962,9929,962,992
g
Miscellaneous1,229,00001,229,000
Interfund Transfers0226,964226,964
e
Total Revenue11,807,092226,96412,034,056
TOTAL RESOURCES35,411,569130,34935,541,918
IIREQUIREMENTS
.
Department Operating
Central Services8,447,23112,4738,434,758
()
d
Planning and Development230,2600230,260
Total Department Operating8,677,491(12,473)8,665,018
Capital Projects
Capital Proects150,000126,40523,595
j()
a
Capital Carryover216,453(3,301)213,152
b
Total Capital Projects366,453(129,706)236,747
Non-Departmental
Debt Service248,4080248,408
Interfund Loans190,2900190,290
Interfund Transfers517,5001,000,0001,517,500
c
Reserve 24,987,667796,84724,190,820
()
a,c,e
Balance Available423,76069,375493,135
a,b,d
Total Non-Departmental26,367,625272,52826,640,153
TOTAL REQUIREMENTS35,411,569130,34935,541,918
615 Facilities Services Fund
a) Decrease the budgeted Beginning Working Capital by $96,615, decrease capital appropriation by
$126,405, decrease reserves by $23,811 and increase Balance Available by $53,601. These
adjustments bring the FY07 Budgeted Beginning Working Capital in compliance with the audited FY06
actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external
auditor.
b) Decrease the capital carryover by $3,301 and increase Balance Available by the same amount.
This action reconciles the FY07 Capital Carryover Estimate to the actual ending FY06 capital projects
balance and carry forward.
c) Transfer $1.0 million from the Facility Reserve to the General Capital Projects Fund to inititate Phase
3 of the City Hall Master Plan implementation.
d) Decrease the Central Services Department operating appropriation by $12,473 to reconcile the
amount estimated for payment of obligations incurred but not paid in FY06 to the actual amount paid
and increase Balance Available by the same amount.
e) Recognize the transfer from the General Fund of $226,964 for the asbestos abatement settlement
on the old library and allocate it to the Facilities Reserve.
620 Risk and Benefits Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L17,333,198(219,812)17,113,386
a
CHANGE TO WORKING CAPITA
L
REVENUE
Intergovernmental0970970
b
Rental00
Charges for Services28,763,096028,763,096
Miscellaneous1,449,00001,449,000
Total Revenue30,212,09697030,213,066
TOTAL RESOURCE47,545,29(218,842)47,326,452
S4
II.REQUIREMENTS
Department Operating
Central Services23,511,93897023,512,908
b
Total Department Operating23,511,93897023,512,908
Non-Departmental
Debt Service12,050,264012,050,264
Interfund Transfers1,404,00001,404,000
Reserve 7,557,864116,3427,674,206
a
Balance Available3,021,228(336,154)2,685,074
a
Total Non-Departmental24,033,356(219,812)23,813,544
TOTAL REQUIREMENT47,545,29(218,842)47,326,452
S4
620 Risk and Benefits Fund
a) Decrease the budgeted Beginning Working Capital by $219,812, increase debt service reserve by
$116,342 and decrease Balance Available by $336,154. The adjustments bring the FY07 Budgeted
Beginning Working Capital in compliance with the audited FY06 actual revenues and expenditures as
determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) Recognize Department of Homeland Security grant revenue of $970 and increase Central Services
operating appropriation by the same amount.
630 Professional Services Fund
FY07FY07FY07
doptedSB1 ActionRevised
A
I.RESOURCES
BEGINNING WORKING CAPITA
L552,040438,483990,523
a
CHANGE TO WORKING CAPITA
L
REVENUE
Intergovernmental0110,000110,000
b
Charges for Services5,838,68205,838,682
Miscellaneous14,00014,000
Total Revenue5,852,682110,0005,962,682
TOTAL RESOURCE6,404,722548,4836,953,20
S5
II.REQUIREMENTS
Department Operating
Central Services000
Public Works5,373,199110,0005,483,199
b
Total Department Operating5,373,199110,0005,483,199
Non-Departmental
Interfund Transfers436,000436,000
Reserve 45,000045,000
Reserve for Encumbrances000
Balance Available550,523438,483989,006
a
Total Non-Departmental 1,031,523438,4831,470,006
TOTAL REQUIREMENT6,404,722548,4836,953,20
S5
630 Professional Services Fund
a) Increase the budgeted Beginning Working Capital by $438,483 and increase Balance Available by the same
amount. The adjustment brings the FY06 Budgeted Beginning Working Capital in compliance with the audited FY05
actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor.
b) Establish expenditure appropriation in Public Works for $110,000 in revenue coming from BLM contract 2007-05402
for Wetland Ecology projects.
ttachment B
A
FY07 GENERAL FUND CONTINGENCY TRACKING SUMMARY
Date CCApproved
ReviewedRequest Description$ Request$ AmounBalance
t
GeneralGeneralGeneral
ContingencContingencContingenc
yyy
Resources
Beginning Appropriation340,000$ 340,000$
Starting Balances340,000$ 340,000$
Expenditures
Supplemental Budget #1
Eugene Celebration - Parking Garage Reimbursement7,500
08/14/061.
06/12/062.Two Tabloids & Voter's Pamphlet Costs for 11/7/06
44,924
General Election
Funding for "Middle Crest" portion of Crest Drive Sensitive
12/11/063.
Solution Street Design Study58,000
SB#1 Subtotal110,424 -
Balance as of SB#1 if all requests are approved229,576$
12/5/2006
j:\FY06 GF Contingency.xls
Resolution Number _______ Attachment C
A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET;
MAKING APPROPRIATIONS FOR THE CITY OF EUGENE
FOR THE FISCAL YEAR BEGINNING JULY 1, 2006,
AND ENDINJUNE 30, 2007.
G
The City Council of the City of Eugene finds that Adopting the Supplemental Budget and
Making Appropriations is necessary under ORS 294.480.
NOW THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE
, A
Municipal Corporation of the State of Oregon, as follows:
Section 1.
ThattheSupplementalBudgetfortheCityofEugene,Oregon,forthefiscalyear
beginningJuly1,2006,andendingJune30,2007,assetforthinattachedExhibit
"A" is hereby adopted.
Section 2.
TheSupplementalamountsforthefiscalyearbeginningJuly1,2006,andending
June30,2007,andforthepurposesshowninattachedExhibit"A"arehereby
appropriated.
Section 3.
ThatthisSupplementalBudgetispreparedinaccordancewithORS
294.480(1)(a),whichauthorizestheformulationofasupplementalbudget
resultingfrom"Anoccurrenceorconditionwhichhadnotbeenascertainedatthe
timeofthepreparationofabudgetforthecurrentyearorcurrentbudgetperiod
whichrequiresachangeinfinancialplanning."ThisSupplementalBudgetwas
published in accordance with ORS 294.480(4).
Section 4.
ThisresolutioncomplieswithORS294.480(5),anddoesnotauthorizean
increaseinthelevyofpropertytaxesabovetheamountpublishedintheAnnual
Budgetpublication.
The foregoing resolution adopted this 11th day of December, 2006.
City Recorde
r
EXHIBIT "A"
In dollars
GENERAL FUND
Departmental Operating
Central Services111,949
Fire and Emergency Medical Services178,718
Library, Recreation and Cultural Services240,209
Planning and Development298,620
Police Department5,711,414
Public Works35,816
Total Departmental Operating
6,576,726
Non-Departmental
Contingency(110,424)
Interfund Transfer1,192,464
* Reserves(471,830)
Total Non-Departmental
610,210
TOTAL GENERAL FUN7,186,936
D
LIBRARY LOCAL OPTION LEVY FUND
Departmental Operating
Library, Recreation and Cultural Services470,338
Total Departmental Operating
470,338
Non-Departmental
* Reserves(339,971)
Total Non-Departmental
(339,971)
TOTAL LIBRARY LOCAL OPTION LEVY FUN130,367
D
YOUTH AND SCHOOL SERVICES LOCAL OPTION LEVY FUND
Departmental Operating
Library, Recreation and Cultural Services14,691
Total Departmental Operating
14,691
Non-Departmental
* Reserves83,390
Total Non-Departmental
83,390
TOTAL YOUTH & SCHOOL SVCS. LOCAL OPTION LEVY FD.98,081
ROAD FUND
Departmental Operating
Public Works Department(151,145)
Total Departmental Operating
(151,145)
Non-Departmental
* Balance Available433,824
Total Non-Departmental
433,824
TOTAL ROAD FUN282,679
D
TRANSPORTATION UTILITY FUND
Capital Projects
Capital Projects1,296,539
Total Capital Projects
1,296,539
Non-Departmental
* Balance Available(180,460)
Total Non-Departmental
(180,460)
TOTAL TRANSPORTATION UTILITY FUN1,116,079
D
TELECOM REGISTRATION/LICENSING FUND
Departmental Operating
Central Services Department1,804,172
Total Departmental Operating
1,804,172
Non-Departmental
* Balance Available(478,247)
Total Non-Departmental
(478,247)
TOTAL TELECOM REGISTRATION/LICENSING FUN1,325,925
D
COMMUNITY DEVELOPMENT FUND
Departmental Operating
Planning and Development598,263
Total Departmental Operating
598,263
Capital Projects
Capital Projects(167,090)
Total Capital Projects
(167,090)
Non-Departmental
Miscellaneous Fiscal Transactions88,855
Total Non-Departmental
88,855
TOTAL COMMUNITY DEVELOPMENT FUND520,028
LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND
Departmental Operating
Library, Recreation and Cultural Services59,000
Total Departmental Operating
59,000
Capital Projects
Capital Projects(33,508)
Total Capital Projects
(33,508)
Non-Departmental
* Reserves47,416
* Balance Available90,618
Total Non-Departmental
138,034
TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUN163,526
D
GENERAL CAPITAL PROJECTS FUND
Capital Projects
Capital Projects656,587
Total Capital Projects
656,587
Non-Departmental
Interfund Transfer235,000
* Balance Available (474,718)
Total Non-Departmental
(239,718)
TOTAL GENERAL CAPITAL PROJECTS FUN416,869
D
ROAD CAPITAL PROJECTS FUND
Capital Projects
Capital Projects975,504
Total Capital Projects
975,504
Non-Departmental
* Balance Available(432,846)
Total Non-Departmental
(432,846)
TOTAL ROAD CAPITAL PROJECTS FUN542,658
D
SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND
Departmental Operating
Public Works(14,507)
Total Departmental Operating
(14,507)
Capital Projects
Capital Projects(97,847)
Total Capital Projects
(97,847)
Non-Departmental
* Balance Available(439,962)
Total Non-Departmental
(439,962)
TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND(552,316)
SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND
Capital Projects
Capital Projects56,755
Total Capital Projects
56,755
Non-Departmental
* Balance Available7,666
Total Non-Departmental
7,666
TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUN64,421
D
MUNICIPAL AIRPORT FUND
Departmental Operating
Public Works40,281
Total Departmental Operating
40,281
Capital Projects
Capital Projects2,452,941
Total Capital Projects
2,452,941
Non-Departmental
* Reserves(1,000,000)
* Balance Available2,863,827
Total Non-Departmental
1,863,827
TOTAL MUNICIPAL AIRPORT FUN4,357,049
D
PARKING SERVICES FUND
Departmental Operating
Planning and Development(35,655)
Total Departmental Operating
(35,655)
Capital Projects
Capital Projects(132,180)
Total Capital Projects
(132,180)
Non-Departmental
* Reserves289,213
* Balance Available241,546
Total Non-Departmental
530,759
TOTAL PARKING SERVICES FUN362,924
D
WASTEWATER UTILITY FUND
Departmental Operating
Public Works359,193
Total Departmental Operating
359,193
Capital Projects
Capital Projects(121,687)
Total Capital Projects
(121,687)
Non-Departmental
* Balance Available466,034
Total Non-Departmental
466,034
TOTAL WASTEWATER UTILITY FUN703,540
D
STORMWATER UTILITY FUND
Departmental Operating
Public Works(25,812)
Total Departmental Operating
(25,812)
Capital Projects
Capital Projects11,281
Total Capital Projects
11,281
Non-Departmental
* Balance Available1,062,226
Intergovernmental Expenditures15,000
Total Non-Departmental
1,077,226
TOTAL STORMWATER UTILITY FUN1,062,695
D
FLEET SERVICES FUND
Departmental Operating
Public Works365,157
Total Departmental Operating
365,157
Capital Projects
Capital Projects(581)
Total Capital Projects
(581)
Non-Departmental
* Reserves425,843
* Balance Available(66,116)
Total Non-Departmental
359,727
TOTAL FLEET SERVICES FUND724,303
INFORMATION SYSTEMS AND SERVICES FUND
Departmental Operating
Central Services161,524
Total Departmental Operating
161,524
Non-Departmental
* Balance Available34,783
Total Non-Departmental
34,783
TOTAL INFORMATION SYSTEMS AND SERVICES FUN196,307
D
FACILITIES SERVICES FUND
Departmental Operating
Central Services(12,473)
Total Departmental Operating
(12,473)
Capital Projects
Capital Projects(129,706)
Total Capital Projects
(129,706)
Non-Departmental
Interfund Transfer1,000,000
* Reserves(796,847)
* Balance Available69,375
Total Non-Departmental
272,528
TOTAL FACILITES SERVICES FUND130,349
RISK AND BENEFITS FUND
Departmental Operating
Central Services970
Total Departmental Operating
970
Non-Departmental
* Reserves116,342
* Balance Available(336,154)
Total Non-Departmental
(219,812)
TOTAL RISK AND BENEFITS FUN(218,842)
D
PROFESSIONAL SERVICES FUND
Departmental Operating
Public Works110,000
Total Departmental Operating
110,000
Non-Departmental
* Balance Available438,483
Total Non-Departmental
438,483
TOTAL PROFESSIONAL SERVICES FUND548,483
TOTAL REQUIREMENTS - ALL FUND19,162,061
S
* Reserves, Balance Available, and UEFB amounts are not appropriated for
spendin and are shown for information purposes onl.
gy