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HomeMy WebLinkAboutItem 4: Resolution Adopting a Supplemental Budget 1 ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 4959 Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2008, and Ending June 30, 2009 Meeting Date: December 8, 2008 Agenda Item Number: 4 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 FY09 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 $13.5 million in proposed changes to the FY09 Adopted Budget. Brief descriptions of the proposed transactions are provided in Attachment A. This supplemental budget does not authorize any increased property tax levy and has been advertised in compliance with Oregon statute. 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 carryover adjustments: Transactions Related to Beginning Working Capital Isler & Company, LLC, the City's external auditor, has completed its audit of FY08 transactions. Based on the audited FY08 revenues and expenditures, staff determined the FY09 Actual Beginning Working Capital for all funds. The FY09 Actual Beginning Working Capital was then compared with the Beginning Working Capital estimates in the FY09 Budget, and the difference between the Budgeted and Actual Beginning Working Capital is the audit adjustment (sometimes called the Marginal Beginning Working Capital adjustment or MBWC) being recognized on this Supplemental Budget. If the adjustment is an increase to Beginning Working Capital; that is, in the prior year the fund received more revenue than was expected and/or expended less than was budgeted, then the offsetting adjustment in most funds is an increase to Balance Available or Reserve, but in some cases Department Operating or Capital revenues and expenditures are affected. Likewise, if the adjustment is a decrease to the Beginning Working Capital estimate, then most usually Balance Available or Reserves are reduced. These adjustments are described by fund in the attached Transaction Summary (Attachment A). Z:\CMO\2008 Council Agendas\M081208\S0812084.doc The audited adjustment to the City of Eugene’s FY09 Budgeted Beginning Working Capital is a $16.04 million reduction, meaning that the aggregate beginning resources were overestimated. Most of the reductions occur in those funds with revenues dependent on bond sales, grants and payments from other jurisdictions that have not yet occurred. In the General Fund, the Marginal Beginning Working Capital Adjustment is an increase of $2.25 million; $1.58 million in the Main subfund and $.67 million in the Cultural Services subfund. 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 FY08. In the General Fund’s Main Subfund, the amount set aside for prior year encumbrances was $2.00 million. The Main Subfund’s reconciliation of the encumbrances distributes $1.48 million to departments to pay outstanding FY08 orders, leaving $527,485 in excess carryover, either because goods were received and paid for by the end of FY08, or orders were cancelled. The excess is used to pay for $102,170 of reappropriations (see below), $59,000 is allocated to Fire & Emergency Medical Services to correct their appropriation for Fleet Rates paid on maintenance of fire trucks, and the balance of $366,315 is transferred to the General Capital Projects Fund for building preservation and maintenance according to adopted policy. The Cultural Services Subfund distributes $.07 million to the Library, Recreation and Cultural Services Department to pay FY08 purchase order obligations and moves the remaining small balance to the Cultural Services Reserve ($8,694). This reconciliation is shown in Attachment A. Reappropriations Reappropriation transactions recognize appropriations for programs initiated or projects authorized in FY08 by the council, but not completed in the last fiscal year and for which a purchase order had not been issued by June 30, 2008. The General Fund reappropriations are: the unspent balances for one-time funding for the Sustainability Program, River Road and Santa Clara neighborhood funds, the FY08 Neighborhood Empowerment Initiative, the Neighborhood Matching Grant program, the Opportunity Siting and Standards project, annexation processing, the Olympic Trials, the Eugene Comprehensive Lands Assessment, equipment replacement, and the net difference between revenues and expenditures in the Rental Housing program. The resource for most of these transactions is the Beginning Working Capital adjustment. Total reappropriations by department in the General Fund are shown on Attachment A. 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 FY08 Annual Budget. These estimates have been reconciled with actual FY08 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. Other types of adjustments on this supplemental budget are: Recognition of New Revenues and Rebudgeting of Grants 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 already incurred. Grants that are received over a period of more than one fiscal year have their appropriation balances and revenues rebudgeted in the current fiscal Z:\CMO\2008 Council Agendas\M081208\S0812084.doc year. In the General Fund, grant revenues totaling $1.19 million are appropriated to departments. The Police Department is the largest recipient of funds with $.82 million of the total from a variety of federal and state sources. The HOME and HUD grants are reconciled on this supplemental budget. All grants have previously been approved by the City Council. Uses of General Fund Contingency There are five requests on this supplemental budget for General Fund Contingency resources totaling $67,479 that have been approved by the council. These are: ·$15,160 for the City Ballot Information tabloid ·$17,319 for the Voters Pamphlet for the November 2008 General Election ·$17,500 for the Eugene Celebration Parking reimbursement ·$7,500 to support the Eugene Celebration ·$10,000 for the West Eugene Collaborative Project Other council-approved requests for the Police Auditor recruitment, ballot postage, and a placeholder request to alleviate a possible Spay & Neuter Clinic Revenue Shortfall will be processed on a subsequent supplemental budget. Those costs are estimated to be approximately $137,500, so the estimated balance in the Contingency Account is approximately $135,021. A spreadsheet listing the contingency requests and the account balance is included as Attachment B. Significant New Capital Budget Adjustments The $366,315 transfer from the General Fund to General Capital for preservation and maintenance of General Fund assets is $533,685 short of the $900,000 sought on SB#1 from the General Fund. This is the first year since the policy was implemented in FY01 that the $900,000 goal has not been met. There are only two other significant capital actions on this supplemental budget: ·Recognize $1.65 million in transfers ($700,000 from the Special Assessment Fund Balance Available and $950,000 from a reduction to the Transportation Utility Fund’s capital appropriation) to establish capital appropriation in the Road Capital Fund for the City’s share of the Crest Drive neighborhood street improvement project. ·Recognize a $300,000 Oregon Department of Transportation (ODOT) grant for the Eugene Train Depot Multimodal Station project. ·Recognize $746,091 in grants and commitments from agency partners in the Stormwater Fund for Delta Ponds and Eugene Wetlands restoration projects. Non-Departmental Transactions This Supplemental Budget reallocates $3.39 million in intergovernmental payments to the Urban Renewal Agency for the purchase of the Washburne and Centre Court buildings. The buildings were purchased in early FY09. Miscellaneous Fiscal Transactions in the Community Development Fund re-budget loan program resources from grants and repayments of $2.3 million. Interfund transfers move resources between funds for the General Fund contingency allocations, the Olympic Trials, and the Crest Drive street improvements. 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. Z:\CMO\2008 Council Agendas\M081208\S0812084.doc RELATED CITY POLICIES These transactions conform to the City’s Financial Management Goals and Policies. A preliminary version of the SB#1 transactions was discussed with the citizen members of the Budget Committee on November 17. Two changes have occurred since that meeting. They are: 1)A $59,000 appropriation increase in the Fire and Emergency Medical Services Department’s General Fund for Fleet maintenance of fire trucks. The receipt of the new trucks in FY08 came after the FY09 fleet rates were established. 2)A $366,315 transfer to General Fund Capital for preservation and maintenance of General Fund facilities. This is the remaining balance in the General Fund’s carryover accounts following the reconciliations and actions listed above and in the Transaction Summary (Attachment A). This amount was just an estimate on November 17. 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 approval of the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to approve Resolution 4959 adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2008, and ending June 30, 2009. ATTACHMENTS A. Transaction Summary B. FY09 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 Z:\CMO\2008 Council Agendas\M081208\S0812084.doc ttachment AA Transaction Summary 010 General Fund FY09FY09 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 27,683,9942,255,12429,939,118 a,f,g CHANGE TO WORKING CAPITAL REVENUE Taxes88,867,68888,867,688 Licenses/Permits6,309,4506,309,450 Intergovernmental4,453,9151,182,0995,636,014 b Rental93,02793,027 Charges for Services11,871,466463,91112,335,377 c Fines/Forfeitures3,422,8403,422,840 Miscellaneous1,453,5061,453,506 Interfund Transfers10,378,01510,378,015 Total Revenue126,849,9071,646,010128,495,917 TOTAL RESOURCE154,533,9013,901,13158,435,03 S 45 II.REQUIREMENTS Department Operating Central Services23,481,409721,67624,203,085 a,d Fire & Emergency Medical Svcs23,000,290403,23523,403,525 a,b,c,e Library, Rec & Cultural Svcs23,212,224231,38223,443,606 a,b,c,e,h Planning and Development7,816,902800,0338,616,935 a,c Police40,331,2562,748,46943,079,725 a,b,c,d,e Public Works7,210,05655,1837,265,239 b Total Department Operating125,052,1374,959,978130,012,115 Non-Departmental Debt Service259,0000259,000 Interfund Transfers3,761,300405,9454,167,245 d,e Contingency340,000(67,479)272,521 d,e Intergovernmental Expenditures729,520729,520 Reserve 1,818,870685,7642,504,634 f,g,h Reserve for Encumbrances2,083,074(2,083,074)0 a,d,h UEFB20,490,00020,490,000 Total Non-Departmental29,481,764(1,058,844)28,422,920 TOTAL REQUIREMENT154,533,9013,901,13158,435,03 S 45 010 General Fund Main Subfund Carryover Reconciliation Carryover Resources : Beginning Working Capital Adjustment* $ 1,578,054 a) Reserve for Encumbrance 2,004,025 Total Carryove 3,582,07 r9 Carryover Distributions : Reappropriation s Central Services333,208 Fire and Emergency Medical Services110,214 Library, Recreation, and Cultural Services73,329 Planning & Development718,303 Police433,040 Olympic Trials grant interest to Road Capital Projects fun d 12,130 Subtotal Reappropriation s 1,680,224 Reserve for Encumbrance Distribution to Department s Central Services355,989 Fire and Emergency Medical Services32,740 Library, Recreation, and Cultural Services123,140 Planning & Development71,730 Police853,596 Public Works 39,345 Subtotal Encumbrance Distribution 1,476,540 Transfer to General Capital Projects Fund366,315 Fire and EMS Fleet Rate Correction59,000 Total Distributions3,582,07 9 Beginning Working Capital Reconciliation * Increase the budgeted Beginning Working Capital in th :e Main Subfund by $1,578,054, which is the audited balance from FY08 actual revenues and expenditures as determined by Isler & Company, LCC, the City's external auditor. Grants: b)These transactions request appropriation of unspent prior year grants and new grants in FY09 Fire and Emergency Medical Services193,781 Library, Recreation, and Cultural Services83,000 Police901,434 Public Works15,838 Total Department Grants 1,194,053 New Revenues c) These transactions increase expenditure authority due to new revenue : Police - Fire Dispatch Contracts466,228 Fire - Revenue for sale of water rescue boat40,000 LRCS - Federal E-rate Program24,058 Planning & Development10,000 Total New Revenue 540,286 010 General Fund Contingency d) These transactions move $67,479 from the Contingency account to department budgets : . Central Services - City Ballot Information Tabloid (Council approved 7/27/2008)15,160$ - Voters' Pamphlet costs (Council approved 7/27/2008)17,319 Library, Recreation, and Cultural Services -Eugene Celebration DEMI payment. (Council approved on 8/11/2008)7,500 Planning & Development -Eugene Celebration free parking reimbursement; transfer to Parking Fund.17,500 (Council approved on 8/11/2008) Public Works -West Eugene Collaborative Project; transfer to Road Fund 10,000 Counci approved on (9/22/2008) Total Contingency 67,479 Other Transactions e) Library, Recreation, and Cultural Services Olympic Trials security budget moved from LRCS to Police (150,000) Police Olympic Trials security budget moved from LRCS to Police150,000 Fire Fleet rate correction 59,000 Non-Departmental Olympic Trials grant interest; transfer to Road Capital Projects fund 12,130 Capital Transfer to General Capital Projects Fund366,315 Total Other437,445 AIRS Subfund: Beginning Working Capital Reconciliation: f)Increases Beginning Working Capital by $4,533 and increases the AIRS reserve by the same amount to adjust Beginning Working Capital to audited levels. Cultural Services Subfund: Beginning Working Capital Reconciliation: Increases Beginning Working Capital by $672,537 an g)d increases the Cultural Services Reserve by the same amount to adjust Beginning Working Capital to audited levels. Encumbrance Estimate Reconciliation Increases the budget estimate for the Reserve for Encumbranc h):e for LRCS department operating appropriation by $70,355 and increases the Cultural Services Reserve b8,694 to reconcile the Reserve for Encumbrance y$. 111 Library Local Option Levy Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 305,293(40,212)265,081 a CHANGE TO WORKING CAPITAL REVENUE Taxes2,616,95302,616,953 Rental18,000018,000 Miscellaneous33,000033,000 Total Revenue2,667,95302,667,953 TOTAL RESOURCES2,973,24(40,212)2,933,03 64 II.REQUIREMENTS Department Operating Library, Rec & Cultural Svcs2,777,251(55,151)2,722,100 b Total Department Operating2,777,251(55,151)2,722,100 Non-Departmental Reserve 195,99514,939210,934 a,b Total Non-Departmental 195,99514,939210,934 TOTAL REQUIREMENTS2,973,246(40,212)2,933,034 111 Library Local Option Levy Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $40,212 and decrease the Library Levy reserve by the same amount. The decrease brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease LRCS Department operating appropriation by $55,151 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increases the Library Levy reserve by the same amount. 131 Road Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,631,977698,5063,330,483 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits291,0000291,000 Intergovernmental6,480,00006,480,000 Rental37,582037,582 Charges for Services75,000075,000 Miscellaneous223,0000223,000 Interfund Transfers1,000,00010,0001,010,000 c Total Revenue8,106,58210,0008,116,582 TOTAL RESOURCES10,738,559708,50611,447,065 II.REQUIREMENTS Department Operating Public Works10,063,041(121,354)9,941,687 b,c Total Department Operating10,063,041(121,354)9,941,687 Non-Departmental Interfund Transfers653,0000653,000 Balance Available22,518829,860852,378 a,b Total Non-Departmental 675,518829,8601,505,378 TOTAL REQUIREMENTS10,738,559708,50611,447,065 131 Road Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $698,506 and increase Balance Available by the same amount. The increase brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Public Works Department operating appropriation by $131,354 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by $131,354. General Fund Contingency: c) Recognize $10,000 in transfer revenue from the General Fund Contingency Account. Approved by City Council to fund the department operating budget for continuation of the West Eugene Collaborative project. 133 Transportation Utility Fund FY09FY09FY09 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITA 5,132,075(3,436,410)1,695,665 L a CHANGE TO WORKING CAPITA L REVENUE Taxes3,180,00003,180,000 Interovernmental4,500,0001,138,7535,638,753 g c, e Miscellaneous140,0000140,000 Total Revenue7,820,0001,138,7538,958,753 TOTAL RESOURCE12,952,07(2,297,657)10,654,418 S5 II.REQUIREMENTS Capital Proects j Capital Proects8,100,000911,2017,188,799 j() d, e Capital Carrover 4,620,9532,262,1822,358,771 y() b Total Capital Proects12,720,9533,173,3839,547,570 j() Non-Departmental Interfund Transfers0950,000950,000 d Balance Available231,12274,274156,848 () a,b,c Total Non-Departmental 231,122875,7261,106,848 TOTAL REQUIREMENTS12,952,07(2,297,657)10,654,418 5 133 Transportation Utility Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $3,436,410 and decrease balance available by the same amount. The decrease brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease Capital Carryover by $2,262,182 and increase Balance Available by the same amount. This action reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. Re-budget c) revenue of $1,099,954 for externally funded Public Works projects and increase Balance Available for the same amount. Interfund Transfer: d) Increase Interfund Transfer to Road Capital Project Fund by $950,000 to fund the City's share of street improvements in the Crest Drive neighborhood and decrease capital appropriations by the same amount. Grant Revenue: e) Recognize new grant revenue in the amount of $38,799 and increase capital appropriations for the Highway 99 Pavement Preservation Program project by the same amount. 135 Telecom Registration/Licensing Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 4,843,134629,7015,472,835 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,700,00002,700,000 Miscellaneous174,0000174,000 Total Revenue2,874,00002,874,000 TOTAL RESOURCES7,717,134629,7018,346,835 II.REQUIREMENTS Department Operating Central Services2,995,362629,7013,625,063 a Total Department Operating2,995,362629,7013,625,063 Capital Projects Capital Projects250,0000250,000 Capital Carryover 315,32243,984359,306 b Total Capital Projects565,32243,984609,306 Non-Departmental Interfund Transfers1,280,63301,280,633 Reserve 2,000,00002,000,000 Balance Available875,817(43,984)831,833 b Total Non-Departmental 4,156,450(43,984)4,112,466 TOTAL REQUIREMENTS7,717,134629,7018,346,835 135 Telecom Registration/Licensing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $629,701. Reappropriate expenditure authority in the Central Services Department by the same amount to complete previously authorized telecom projects. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation b): Increase Capital Carryover by $43,984 and decrease Balance Available by the same amount. This action reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. 155 Solid Waste/Recycling Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 496,8713,120499,991 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits585,0000585,000 Charges for Services1,00001,000 Miscellaneous16,000016,000 Total Revenue602,0000602,000 TOTAL RESOURCES1,098,8713,1201,101,991 II.REQUIREMENTS Department Operating Planning and Development574,152(12,973)561,179 b Total Department Operating574,152(12,973)561,179 Non-Departmental Interfund Transfers18,000018,000 Balance Available506,71916,093522,812 a, b Total Non-Departmental 524,71916,093540,812 TOTAL REQUIREMENTS1,098,8713,1201,101,991 155 Solid Waste/Recycling Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $3,120 and increases Balance Available by the same amount. The increase brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Planning & Development Department operating appropriation by $12,973 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. 170 Community Development Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,075,909956,0922,032,001 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental4,630,0002,143,7446,773,744 a,b,c,d,f Charges for Services6,00006,000 Miscellaneous1,112,75001,112,750 Fiscal Transactions6,782,0003,215,9309,997,930 b,f Total Revenue12,530,7505,359,67417,890,424 TOTAL RESOURCES13,606,6596,315,76619,922,425 II.REQUIREMENTS Department Operating Central Services4,00004,000 Planning and Development3,026,280578,0003,604,280 b,c,d Total Department Operating3,030,280578,0003,608,280 Capital Projects Capital Projects260,0000260,000 Capital Carryover74,874(44,130)30,744 e Total Capital Projects334,874(44,130)290,744 Non-Departmental Debt Service600,0000600,000 Interfund Transfers73,000073,000 Misc. Fiscal Transactions2,268,5052,297,6294,566,134 a,b,d Intergovernmental Expend.6,700,0003,390,93010,090,930 f Reserve (Less RFE)600,0000600,000 Balance Available093,33793,337 a,b,e Total Non-Departmental10,241,5055,781,89616,023,401 TOTAL REQUIREMENTS13,606,6596,315,76619,922,425 170 Community Development Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $956,092, increase the budgeted CDBG Grant Revenue by $30,744, decrease loans for historic preservation by $88 and increase Balance Available by $986,924. The changes bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. CDBG and HOME Grants: b) Rebudget $768,000 of CDBG/HOME grant revenues and recognize $510,000 received this Fall from a HOME loan payoff. Increase CDBG/HOME loan disbursements by $1,697,717 and reappropriate $518,000 for FY09 CDBG/HOME grant expenditures. The difference between the revenues and expenditures is offset by a $937,717 reduction to Balance Available. Harvard Innovations Grant: c) Recognize Harvard Innovations grant award for replication of landbanking for affordable housing program in the amount of $10,000 and increase appropriations by the same amount. HUD Neighborhood Stabilization Grant: d) Recognize $650,000 in grant revenues from the HUD Neighborhood Stabilization Program, establish appropriations in the amount of $600,000 for housing acquisition projects and increase Planning & Development Department operating appropriations by $50,000 to cover administrative expenses associated with this grant. 170 Community Development Fund Capital Carryover Reconciliation: e) Reconcile the Capital Carryover estimate by decreasing the capital carryover by $44,130 and increasing Balance Available by the same amount. BEDI Grant and HUD 108 Loan Revenues: f) Rebudget $685,000 of BEDI grant revenues and $2,705,930 of HUD 108 loan revenues, and increase intergovernmental expenditures by $3,390,930. These transactions fund the July 2008 purchase of the Washburne and the City Centre Court buildings by the URA. 180 Library, Parks, and Recreation Special Revenue Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,286,347201,7982,488,145 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous491,3660491,366 Total Revenue491,3660491,366 TOTAL RESOURCES2,777,713201,7982,979,511 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs261,988100,000361,988 a Total Department Operating261,988100,000361,988 Capital Projects Capital Projects306,8470306,847 Capital Carryover310,014(288,045)21,969 b Total Capital Projects616,861(288,045)328,816 Non-Departmental Reserve1,838,06381,8821,919,945 a Balance Available60,801307,961368,762 a,b Total Non-Departmental1,898,864389,8432,288,707 TOTAL REQUIREMENTS2,777,713201,7982,979,511 180 Library, Parks, and Recreation Special Revenue Fund Beginning Working Capital Reconciliation : a) Increase the budgeted Beginning Working Capital by $201,798, increase Balance Available by $19,916, increase allocations for various Library projects by $100,000 received from the Library Foundation in FY08 and increase Reserves per requirements of donation agreements by $81,882. The increases bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $288,045 and increase Balance Available by the same amount. This action reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. 310 General Capital Projects Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 18,515,728(3,988,593)a14,527,135 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0300,000c300,000 Rental20,000020,000 Miscellaneous171,5900171,590 Interfund Transfers2,270,933378,445b2,649,378 Fiscal Transactions11,732,832011,732,832 Total Revenue14,195,355678,44514,873,800 TOTAL RESOURCES32,711,083(3,310,148)29,400,935 II.REQUIREMENTS Department Operating Central Services13,444(1,737)e11,707 Total Department Operating13,444(1,737)11,707 Capital Projects Capital Projects14,065,632678,429a,b,c14,744,061 Capital Carryover17,471,556(3,860,164)d13,611,392 Total Capital Projects31,537,188(3,181,735)28,355,453 Non-Departmental Debt Service50,000050,000 Reserve 29,000029,000 Balance Available1,081,451(126,676)a,d,e954,775 1,160,451 Total Non-Departmental(126,676)1,033,775 TOTAL REQUIREMENTS32,711,083(3,310,148)29,400,935 310 General Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $3,988,593, decrease Balance Available by $3,988,577 and decrease Housing Capital Project appropriations by $16. The adjustments bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Interfund Transfers: b) - Receive a transfer of $12,130 from the General Fund to cover a portion of expenses associated with 2008 Olympic Trials and increase capital project budget by the same amount. - Receive a transfer of $366,315 from the General Fund and increase appropriations for the General Fund asset preservation and maintenance by the same amount. Recognize grant revenue c) received from the Oregon Department of Transportation for Eugene Train Depot Multimodal Station project in the amount of $300,000 and increase capital appropriations by the same amount. 310 General Capital Projects Fund Capital Carryover Reconciliation: d) Decrease the capital carryover by $3,860,164 and increase Balance Available by the same amount. This action reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: e) Decrease Central Services Department operating appropriations by $1,737 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. 312 Road Capital Projects Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,114,565(1,674,661)a439,904 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental3,004,0003,107,900c6,111,900 Rental35,600035,600 Miscellaneous6,00006,000 Interfund Transfers30,0001,650,000b1,680,000 Total Revenue3,075,6004,757,9007,833,500 TOTAL RESOURCES5,190,1653,083,2398,273,404 II.REQUIREMENTS Capital Projects Capital Projects3,164,0001,650,000b4,814,000 Capital Carryover1,395,238(134,565)d1,260,673 Total Capital Projects4,559,2381,515,4356,074,673 Non-Departmental Balance Available630,9271,567,804a,c,d2,198,731 630,927 Total Non-Departmental1,567,8042,198,731 TOTAL REQUIREMENTS5,190,1653,083,2398,273,404 312 Road Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,674,661 and reduce Balance Available by the same amount. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Interfund Transfers: b) Recognize $700,000 in interfund transfer revenues from Special Assessment Capital Project Fund and $950,000 in interfund transfer revenues from Transportation Utility Fund, and establish capital appropriation in the amount of $1,650,000 for the City's share of the Crest Drive neighborhood street improvement project. Re-budget c) intergovernmental revenue of $3,107,900 supporting already budgeted capital projects and increase Balance Available by the same amount. Capital Carryover Reconciliation: d) Decrease the capital carryover by $134,565 and increase Balance Available by the same amount. This action reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. 330 System Development Capital Projects Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 13,069,233(2,685,876)10,383,357 a CHANGE TO WORKING CAPITAL REVENUE Rental58,800058,800 Charges for Services6,515,60806,515,608 Miscellaneous403,2240403,224 Fiscal Transactions1,33001,330 Total Revenue6,978,96206,978,962 TOTAL RESOURCES20,048,195(2,685,876)17,362,319 II.REQUIREMENTS Department Operating Central Services42,000042,000 Planning and Development117,4170117,417 Public Works413,2350413,235 Total Department Operating572,6520572,652 Capital Projects Capital Projects4,509,00004,509,000 Capital Carryover11,643,957(2,252,732)9,391,225 b Total Capital Projects16,152,957(2,252,732)13,900,225 Non-Departmental Debt Service356,5890356,589 Interfund Transfers76,000076,000 Intergovernmental Expend.1,527,00001,527,000 Reserve 34,558034,558 Balance Available1,328,439(433,144)895,295 a, b 3,322,586(433,144)2,889,442 0 TOTAL REQUIREMENTS20,048,195(2,685,876)17,362,319 330 System Development Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $2,685,876 and decrease Balance Available by the same amount. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $2,252,732 and increase Balance Available by the same amount. The adjustment reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. 350 Special Assessment Capital Project Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 3,449,553(2,614)a3,446,939 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous114,0000114,000 Interfund Transfers40,000040,000 Fiscal Transactions4,589,00004,589,000 Total Revenue4,743,00004,743,000 TOTAL RESOURCES8,192,553(2,614)8,189,939 II.REQUIREMENTS Capital Projects Capital Projects4,375,00004,375,000 Capital Carryover 1,948,11624,374b1,972,490 Total Capital Projects6,323,11624,3746,347,490 Non-Departmental Debt Service500,0000500,000 Interfund Transfers40,000700,000c740,000 Balance Available1,329,437(726,988)a,b,c602,449 Total Non-Departmental1,869,437(26,988)1,842,449 TOTAL REQUIREMENTS8,192,553(2,614)8,189,939 350 Special Assessment Capital Project Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $2,614 and decrease Balance Available by the same amount. These adjustments bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Increase the capital carryover by $24,374 and decrease Balance Available by the same amount. The adjustment reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. Interfund Transfer: c) Increase Interfund Transfer to Road Capital Projects Fund by $700,000 for the City's share of Crest Drive neighborhood improvement project and decrease Balance Available by the same amount. 510 Municipal Airport Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 16,359,180(4,348,499)12,010,681 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental2,849,1033,271,0306,120,133 c Rental3,113,90703,113,907 Charges for Services4,523,90404,523,904 Fines/Forfeitures8,50008,500 Miscellaneous301,6900301,690 Fiscal Transactions58,881058,881 Total Revenue10,855,9853,271,03014,127,015 TOTAL RESOURCES27,215,165(1,077,469)26,137,696 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs706,2370706,237 Police366,1900366,190 Public Works5,335,356(125,499)5,209,857 d Total Department Operating6,407,783(125,499)6,282,284 Capital Projects Capital Projects6,233,37406,233,374 Capital Carryover5,355,277(1,265,634)4,089,643 b Total Capital Projects11,588,651(1,265,634)10,323,017 Non-Departmental Interfund Transfers503,0000503,000 Reserve 7,590,07507,590,075 Balance Available1,125,656313,6641,439,320 a,b,c,d Total Non-Departmental 9,218,731313,6649,532,395 0 TOTAL REQUIREMENTS27,215,165(1,077,469)26,137,696 510 Municipal Airport Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $4,348,499 and decrease Balance Available by the same amount. These adjustments bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $1,265,634 and increase Balance Available by the same amount. This adjustment reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. Re-budget c) intergovernmental revenue of $3,271,030 supporting already budgeted capital projects and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: d) Decrease the Public Works Department operating appropriation by $125,499 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. 520 Parking Services Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,738,200261,5812,999,781 a CHANGE TO WORKING CAPITAL REVENUE Rental593,6000593,600 Charges for Services2,995,66702,995,667 Fines/Forfeitures989,2000989,200 Miscellaneous67,000067,000 Interfund Transfers017,50017,500 b Total Revenue4,645,46717,5004,662,967 TOTAL RESOURCES7,383,667279,0817,662,748 II.REQUIREMENTS Department Operating Central Services466,3570466,357 Planning and Development2,906,17502,906,175 Public Works24,741024,741 Total Department Operating3,397,27303,397,273 Capital Projects Capital Projects430,000(40,000)390,000 c Capital Carryover0(139,663)(139,663) d Total Capital Projects430,000(179,663)250,337 Non-Departmental Debt Service696,5130696,513 Interfund Transfers751,9000751,900 Reserve 1,584,873566,1142,150,987 a Balance Available523,108(107,370)415,738 a, b, c, d Total Non-Departmental 3,556,394458,7444,015,138 TOTAL REQUIREMENTS7,383,667279,0817,662,748 520 Parking Services Fund Beginning Working Capital Reconciliation a): Increase the budgeted Beginning Working Capital by $261,581 across all the subfunds. The offsets are a $566,114 increase the Debt Service Reserve in the Parking Debt Service Subfund, as it does not carry a Balance Available account, and a $304,533 decrease to Balance Available across the remaining Parking subfunds in order to bring the adjustments in balance with the actual audited beginning working capital as determined by the City's external auditor, Isler & Company, LLC. : General Fund Contingency b) Recognize transfer of $17,500 from the General Fund's contingency account to reimburse for Eugene Celebration free parking, and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the capital appropriations by $40,000 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. Capital Carryover Reconciliation: d) Decrease the capital carryover by $139,663 and increase Balance Available by the same amount. This adjustment reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. 530 Wastewater Utility Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 5,765,631(1,616,116)a4,149,515 CHANGE TO WORKING CAPITAL REVENUE Rental17,000017,000 Charges for Services37,143,8212,198,592a,c,d39,342,413 Fines/Forfeitures2,00002,000 Miscellaneous133,0000133,000 Total Revenue37,295,8212,198,59239,494,413 TOTAL RESOURCES43,061,452582,47643,643,928 II.REQUIREMENTS Department Operating Public Works19,685,390582,990c,d20,268,380 Total Department Operating19,685,390582,99020,268,380 Capital Projects Capital Projects2,235,00002,235,000 Capital Carryover1,871,684(318,976)b1,552,708 Total Capital Projects4,106,684(318,976)3,787,708 Non-Departmental Interfund Transfers1,375,00001,375,000 Intergovernmental Expend.16,720,000016,720,000 Balance Available1,174,378318,462a,b,c,d1,492,840 Total Non-Departmental19,269,378318,46219,587,840 TOTAL REQUIREMENTS43,061,452582,47643,643,928 530 Wastewater Utility Fund : Beginning Working Capital Reconciliation a) Decrease the budgeted Beginning Working Capital by $1,616,116, rebudget $1,593,561 in MWMC revenue expected but not received in FY08, and decrease Balance Available by $22,555. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. : Capital Carryover Reconciliation b) Decrease the capital carryover by $318,976 and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department's operating appropriation by $654,903, decrease MWMC revenue by $622,862 and increase Balance Available by $32,041. Expected expenditures were not carried forward into FY09. Re-budget d) $1,237,893 in equipment replacement and building repair spending that was not completed in FY08, recognize $1,227,893 in MWMC revenue and reduce Balance Available by $10,000. 539 Stormwater Utility Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 8,200,843361,1718,562,014 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits137,5000137,500 Intergovernmental14,5001,003,3901,017,890 b,d Rental32,000032,000 Charges for Services12,062,990012,062,990 Fines/Forfeitures4000400 Miscellaneous211,3330211,333 Total Revenue12,458,7231,003,39013,462,113 TOTAL RESOURCES20,659,5661,364,56122,024,127 II.REQUIREMENTS Department Operating Public Works10,567,886(74,620)10,493,266 d, e Total Department Operating10,567,886(74,620)10,493,266 Capital Projects Capital Projects2,540,000746,0913,286,091 b Capital Carryover 3,608,948(113,173)3,495,775 c Total Capital Projects6,148,948632,9186,781,866 Non-Departmental Interfund Transfers921,0000921,000 Intergovernmental Expend.15,000015,000 Balance Available3,006,732806,2633,812,995 a,c,d,e Total Non-Departmental3,942,732806,2634,748,995 TOTAL REQUIREMENTS20,659,5661,364,56122,024,127 539 Stormwater Utility Fund Beginning Working Capital Reconciliation: a)Increase the budgeted Beginning Working Capital by $361,171 and increase Balance Available by the same amount. The increase brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Recognize New Grant Revenue b) from US Army Corps of Engineers, OWEB, ODFW and BLM in the amount of $746,091 for Delta Ponds restoration and West Eugene Wetlands projects and establish capital appropriation for these projects in the same amount. Capital Carryover Reconciliation: c)Decrease the capital carryover by $113,173 and increase Balance Available by the same amount. This change reconciles the FY09 Capital Carryover Estimate to the actual ending FY08 capital projects balance and carry forward. Rebudget d) intergovernmental revenue of $257,299 supporting already budgeted capital projects and increase Balance Available by the same amount. Appropriate $15,000 to complete FY08 fleet replacement schedule and decrease Balance Available by the same amount. Encumbrance Estimate Reconciliation: e)Decrease the Public Works Department operating appropriation by $89,620 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. 592 Ambulance Transport Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,023,031(70,164)952,867 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services7,417,84164,0067,481,847 b Miscellaneous61,400061,400 Total Revenue7,479,24164,0067,543,247 TOTAL RESOURCES8,502,272(6,158)8,496,114 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs6,493,03264,0066,557,038 b Total Department Operating6,493,03264,0066,557,038 Non-Departmental Interfund Transfers721,1150721,115 Balance Available1,288,125(70,164)1,217,961 a Total Non-Departmental2,009,240(70,164)1,939,076 TOTAL REQUIREMENTS8,502,272(6,158)8,496,114 592 Ambulance Transport Fund Beginning Working Capital Reconciliation: a) Decrease Beginning Working Capital by $70,164 and increase Balance Available by the same amount. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Revenues: b) Recognize revenues associated with PeaceHealth Medical Center contract to move patients from the University Hospital to the newly opened River Bend Hospital in the amount of $64,006 and increase Fire/EMS operating budget appropriations for reimbursable overtime by the same amount. 600 Fleet Services Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 7,978,3751,181,4519,159,826 a CHANGE TO WORKING CAPITAL REVENUE Rental21,000021,000 Charges for Services7,437,79707,437,797 Miscellaneous456,0000456,000 Interfund Transfers1,462,00001,462,000 Fiscal Transactions277,0450277,045 Total Revenue9,653,84209,653,842 TOTAL RESOURCES17,632,2171,181,45118,813,668 II.REQUIREMENTS Department Operating Public Works10,481,908710,27111,192,179 a Total Department Operating10,481,908710,27111,192,179 Capital Projects Capital Carryover21,433021,433 Total Capital Projects21,433021,433 Non-Departmental Interfund Transfers370,0000370,000 Reserve 6,026,651435,6366,462,287 a Balance Available732,22535,544767,769 a Total Non-Departmental7,128,876471,1807,600,056 TOTAL REQUIREMENTS17,632,2171,181,45118,813,668 600 Fleet Services Fund Beginning Working Capital Reconciliation: a)Increase Beginning Working Capital by $1,181,451, reappropriate $710,271 to complete the FY08 approved fleet replacement purchases, increase the Fleet Service Reserve by $435,636, and increase Balance Available by $35,544. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 610 Information System and Services Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,582,125614,0923,196,217 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services7,282,24435,0007,317,244 b Miscellaneous92,000092,000 Total Revenue7,374,24435,0007,409,244 TOTAL RESOURCES9,956,369649,09210,605,461 II.REQUIREMENTS Department Operating Central Services7,447,356103,6507,551,006 b,c Total Department Operating7,447,356103,6507,551,006 Non-Departmental Interfund Transfers394,0000394,000 Reserve 1,250,00001,250,000 Balance Available865,013545,4421,410,455 a,b,c Total Non-Departmental 2,509,013545,4423,054,455 TOTAL REQUIREMENTS9,956,369649,09210,605,461 610 Information System and Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $614,092 and increase Balance Available by the same amount. The adjustment brings the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Re-budget b) $103,651 in the Central Services Department for continued acquisition and upgrade of central business software, increase data processing software charges revenue by $35,000 and reduce Balance Available by $68,651. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriation by $1 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. 615 Facilities Services Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 28,256,752326,96728,583,719 a CHANGE TO WORKING CAPITAL REVENUE Rental637,9300637,930 Charges for Services10,774,231010,774,231 Miscellaneous1,193,00001,193,000 Total Revenue12,605,161012,605,161 TOTAL RESOURCES40,861,913326,96741,188,880 II.REQUIREMENTS Department Operating Central Services9,067,041(1,640)9,065,401 b Planning and Development252,6450252,645 Total Department Operating9,319,686(1,640)9,318,046 Capital Projects Capital Projects150,0000150,000 Capital Carryover79,128079,128 Total Capital Projects229,1280229,128 Non-Departmental Debt Service217,1780217,178 Interfund Loans277,0450277,045 Interfund Transfers1,627,00001,627,000 Intergovernmental Expend.4,500,00004,500,000 Reserve 23,839,54735,37023,874,917 a Balance Available852,329293,2371,145,566 a, b Total Non-Departmental31,313,099328,60731,641,706 TOTAL REQUIREMENTS40,861,913326,96741,188,880 615 Facilities Services Fund Beginning Working Capital Reconciliation: a)Increase the budgeted Beginning Working Capital by $326,967, increase the Facility Reserve by $35,370, and increase Balance Available by $291,597. These adjustments bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Central Services Department operating appropriation by $1,640 to reconcile the amount estimated for payment of obligations incurred but not paid in FY08 to the actual amount paid and increase Balance Available by the same amount. 620 Risk and Benefits Fund FY09FY09FY09 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 10,940,1763,026,73113,966,907 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental022,01122,011 b Charges for Services29,720,929029,720,929 Miscellaneous1,107,60001,107,600 Total Revenue30,828,52922,01130,850,540 TOTAL RESOURCES41,768,7053,048,74244,817,447 II.REQUIREMENTS Department Operating Central Services28,278,27422,01128,300,285 b Total Department Operating28,278,27422,01128,300,285 Non-Departmental Debt Service4,299,50004,299,500 Interfund Transfers1,229,00001,229,000 Reserve 6,195,912(157,309)6,038,603 a Balance Available1,766,0193,184,0404,950,059 a Total Non-Departmental13,490,4313,026,73116,517,162 TOTAL REQUIREMENTS41,768,7053,048,74244,817,447 620 Risk and Benefits Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $3,026,731, decrease the Debt Service Reserve by $35,309, decrease the Medical Rate Stabilization Reserve by $122,000, and increase Balance Available by $3,184,040. The adjustments bring the FY09 Budgeted Beginning Working Capital in compliance with the audited FY08 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Grant: b)Recognize Department of Homeland Security grant revenue of $22,011 and increase Central Services Department operating appropriation by the same amount. FY09 GENERAL FUND CONTINGENCY Date CCApproved ReviewedRequest Description$ Request$ AmounBalance t GeneralGeneralGeneral ContingencContingencContingenc yyy Resources Beginning Appropriation340,000$ 340,000$ Starting Balances340,000$ 340,000$ Expenditures Supplemental Budget #1 7/27/2008City Ballot Information Tabloid15,160 15,160 Voters Pamphlet (Transportation GO Bond, Police Auditor Charter 7/27/2008 17,31917,319 Amendment) Eugene Celebration Support ($17,500 for free parking reimbursement 8/11/2008 25,00025,000 & $7,500 for DEMI payment) 9/22/2008 10,00010,000 West Eugene Collaborative SB#1 Subtotal67,479 67,479 Balance as of SB#1272,521$ 272,521$ Outstanding Requests 10/13/2008 50,00050,000 Police Auditor Recruitment 10/22/2008 2,5002,500 Ballot Postage 85,00 0 10/26/2008Placeholder: Spay & Neuter Clinic Revenue Shortfall Subtotal137,500 52,500 Balance if all outstanding requests are approved135,021$ 12/1/2008 Resolution Number ____ Attachment C A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET; MAKING APPROPRIATIONS FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2008, AND ENDING JUNE 30, 2009. The City Council of the City of Eugene finds that Adopting the 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 beginningJuly1,2008,andendingJune30,2009,assetforthinattachedExhibit "A" is hereby adopted. Section 2. TheSupplementalamountsforthefiscalyearbeginningJuly1,2008,andending June30,2009,andforthepurposesshowninattachedExhibit"A"arehereby appropriated. Section 3. ThatthisSupplementalBudgetispreparedinaccordancewithORS294.480(1)(a), whichauthorizestheformulationofasupplementalbudgetresultingfrom"An occurrenceorconditionwhichhadnotbeenascertainedatthetimeofthe preparationofabudgetforthecurrentyearorcurrentbudgetperiodwhich requiresachangeinfinancialplanning."ThisSupplementalBudgetwaspublished in accordance with ORS 294.480(4). Section 4. ThisresolutioncomplieswithORS294.480(5),anddoesnotauthorizeanincrease inthelevyofpropertytaxesabovetheamountpublishedintheAnnualBudget publication. The foregoing resolution adopted this 8th day of December, 2008. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services721,676 Fire and Emergency Medical Services403,235 Library, Recreation and Cultural Services231,382 Planning and Development800,033 Police Department2,748,469 Public Works55,183 Total Departmental Operating 4,959,978 Non-Departmental Contingency(67,479) Interfund Transfer405,945 * Reserves(1,397,310) Total Non-Departmental (1,058,844) TOTAL GENERAL FUND3,901,134 SPECIAL ASSESSMENT MANAGEMENT FUND Non-Departmental * Balance Available17,562 Total Non-Departmental 17,562 TOTAL SPECIAL ASSESSMENT MANAGEMENT FUND17,562 LIBRARY LOCAL OPTION LEVY FUND Departmental Operating Library, Recreation and Cultural Services(55,151) Total Departmental Operating (55,151) Non-Departmental * Reserves14,939 Total Non-Departmental 14,939 TOTAL LIBRARY LOCAL OPTION LEVY FUND(40,212) ROAD FUND Departmental Operating Public Works Department(121,354) Total Departmental Operating (121,354) Non-Departmental * Balance Available829,860 Total Non-Departmental 829,860 TOTAL ROAD FUND708,506 TRANSPORTATION UTILITY FUND Capital Projects Capital Projects(3,173,383) Total Capital Projects (3,173,383) Non-Departmental Interfund Transfer950,000 * Balance Available(74,274) Total Non-Departmental 875,726 TOTAL TRANSPORTATION UTILITY FUND(2,297,657) TELECOM REGISTRATION/LICENSING FUND Departmental Operating Central Services Department629,701 Total Departmental Operating 629,701 Capital Projects Capital Projects43,984 Total Capital Projects 43,984 Non-Departmental * Balance Available(43,984) Total Non-Departmental (43,984) TOTAL TELECOM REGISTRATION/LICENSING FUND629,701 CONSTRUCTION PERMIT FUND Non-Departmental * Balance Available149,572 Total Non-Departmental 149,572 TOTAL CONSTRUCTION PERMIT FUND149,572 SOLID WASTE/RECYCLING FUND Departmental Operating Planning and Development(12,973) Total Departmental Operating (12,973) Non-Departmental * Balance Available16,093 Total Non-Departmental 16,093 TOTAL SOLID WASTE/RECYCLING FUND3,120 COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development578,000 Total Departmental Operating 578,000 Capital Projects Capital Projects(44,130) Total Capital Projects (44,130) Non-Departmental * Balance Available93,337 Intergovernmental Expenditures3,390,930 Miscellaneous Fiscal Transactions2,297,629 Total Non-Departmental 5,781,896 TOTAL COMMUNITY DEVELOPMENT FUND6,315,766 LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND Departmental Operating Library, Recreation and Cultural Services100,000 Total Departmental Operating 100,000 Capital Projects Capital Projects(288,045) Total Capital Projects (288,045) Non-Departmental * Reserves81,882 * Balance Available307,961 Total Non-Departmental 389,843 TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND201,798 GENERAL OBLIGATION DEBT SERVICE FUND Non-Departmental * Unappropriated Ending Fund Balance105,707 Total Non-Departmental 105,707 TOTAL GENERAL OBLIGATION DEBT SERVICE FUND105,707 LIBRARY BONDS DEBT SERVICE FUND Non-Departmental * Reserves(129) Total Non-Departmental (129) TOTAL LIBRARY BONDS DEBT SERVICE FUND(129) SPECIAL ASSESSMENT BOND DEBT SERVICE FUND Non-Departmental * Reserves59,605 Total Non-Departmental 59,605 TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND59,605 GENERAL CAPITAL PROJECTS FUND Departmental Operating Central Services(1,737) Total Departmental Operating (1,737) Capital Projects Capital Projects(3,181,735) Total Capital Projects (3,181,735) Non-Departmental * Balance Available(126,676) Total Non-Departmental (126,676) TOTAL GENERAL CAPITAL PROJECTS FUND(3,310,148) ROAD CAPITAL PROJECTS FUND Capital Projects Capital Projects1,515,435 Total Capital Projects 1,515,435 Non-Departmental * Balance Available1,567,804 Total Non-Departmental 1,567,804 TOTAL ROAD CAPITAL PROJECTS FUND3,083,239 SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Capital Projects Capital Projects(2,252,732) Total Capital Projects (2,252,732) Non-Departmental * Balance Available(433,144) Total Non-Departmental (433,144) TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND(2,685,876) SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects Capital Projects24,374 Total Capital Projects 24,374 Non-Departmental Interfund Transfer700,000 * Balance Available(726,988) Total Non-Departmental (26,988) TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND(2,614) MUNICIPAL AIRPORT FUND Departmental Operating Public Works(125,499) Total Departmental Operating (125,499) Capital Projects Capital Projects(1,265,634) Total Capital Projects (1,265,634) Non-Departmental * Balance Available313,664 Total Non-Departmental 313,664 TOTAL MUNICIPAL AIRPORT FUND(1,077,469) PARKING SERVICES FUND Capital Projects Capital Projects(179,663) Total Capital Projects (179,663) Non-Departmental * Reserves566,114 * Balance Available(107,370) Total Non-Departmental 458,744 TOTAL PARKING SERVICES FUND279,081 WASTEWATER UTILITY FUND Departmental Operating Public Works582,990 Total Departmental Operating 582,990 Capital Projects Capital Projects(318,976) Total Capital Projects (318,976) Non-Departmental * Balance Available318,462 Total Non-Departmental 318,462 TOTAL WASTEWATER UTILITY FUND582,476 STORMWATER UTILITY FUND Departmental Operating Public Works(74,620) Total Departmental Operating (74,620) Capital Projects Capital Projects632,918 Total Capital Projects 632,918 Non-Departmental * Balance Available806,263 Total Non-Departmental 806,263 TOTAL STORMWATER UTILITY FUND1,364,561 AMBULANCE TRANSPORT FUND Departmental Operating Fire and Emergency Medical Services64,006 Total Departmental Operating 64,006 Non-Departmental * Balance Available(70,164) Total Non-Departmental (70,164) TOTAL EMERGENCY MEDICAL SERVICES FUND(6,158) FLEET SERVICES FUND Departmental Operating Public Works710,271 Total Departmental Operating 710,271 Non-Departmental * Reserves435,636 * Balance Available35,544 Total Non-Departmental 471,180 TOTAL FLEET SERVICES FUND1,181,451 INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services103,650 Total Departmental Operating 103,650 Non-Departmental * Balance Available545,442 Total Non-Departmental 545,442 TOTAL INFORMATION SYSTEMS AND SERVICES FUND649,092 FACILITIES SERVICES FUND Departmental Operating Central Services(1,640) Total Departmental Operating (1,640) Non-Departmental * Reserves35,370 * Balance Available293,237 Total Non-Departmental 328,607 TOTAL FACILITES SERVICES FUND326,967 RISK AND BENEFITS FUND Departmental Operating Central Services22,011 Total Departmental Operating 22,011 Non-Departmental * Reserves(157,309) * Balance Available3,184,040 Total Non-Departmental 3,026,731 TOTAL RISK AND BENEFITS FUND3,048,742 PROFESSIONAL SERVICES FUND Non-Departmental * Balance Available312,095 Total Non-Departmental 312,095 TOTAL PROFESSIONAL SERVICES FUND312,095 TOTAL REQUIREMENTS - ALL FUNDS13,499,912 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.