HomeMy WebLinkAboutItem 6: PH on Resolution Adopting Supplemental Budget 1
ECC
UGENE ITY OUNCIL
AIS
GENDA TEM UMMARY
Public Hearing and Action: Resolution 4855 Adopting a Supplemental Budget; Making
Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2005 and
Ending June 30, 2006
Meeting Date: December 12, 2005 Agenda Item Number: 6
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 FY06 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 $14.7 million in proposed changes to the FY06 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 FY05 and the
City's Financial Reporting staff has completed the draft of the FY05 Comprehensive Annual Financial
Report.
Based on audited FY05 actual revenues and expenditures, staff determined the FY06 Actual Beginning
Working Capital for all funds. The FY06 Actual Beginning Working Capital was then reconciled with
the FY06 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.
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For the General Fund, the difference between FY06 Actual and Budgeted Beginning Working Capital is
$1,518,431. This amount can be divided as follows:
General Fund Main Subfund $1,828,755
AIRS Replacement Subfund (235,375)
Cultural Services Subfund (74,949)
TOTAL $
1,518,431
The $1.83 million in the Main Subfund is distributed as follows:
$900,000 transfer to the General and Road Capital Projects Fund
$505,219 department reappropriations to complete prior year authorized projects
$66,444 re-budget Fire Dispatch Radio Replacement Reserve established in
FY05 SB#3
$28,290 FY05 cleared drug confiscation revenue is paid to the Willamette Family
Treatment Center via contractual agreement with the Planning and Development
Department per council policy (Ordinance 20242)
$328,802 increase to the Reserve for Revenue Shortfall
Uses of General Fund Contingency
There are six requests for General Fund Contingency resources totaling $297,748. The council
previously approved all but one of the requests. The new request is from the Fire and Emergency
Medical Services Department for $22,748 for replacement of overtime wages paid to firefighters
backfilling for their peers called to service providing disaster relief in the Gulf Coast. Assuming that all
the requests are approved, the balance in General Fund Contingency after this supplemental budget will
be $42,252. A spreadsheet listing the contingency requests and the account balance is included as
Attachment B.
Reserve for Encumbrance Reconciliation
This supplemental budget reconciles the estimate of unpaid purchase orders at year end (the Reserve for
Encumbrance) with the actual outstanding purchase orders at the end of FY05. In the General Fund, the
Reserve for Encumbrance totaled $1,149,585. The General Fund’s reconciliation of the reserve
distributes $618,802 to departments to pay outstanding FY05 orders and moves the remaining $530,783
to the Reserve for Revenue Shortfall. The attached Transaction Summary (Attachment A) lists the
adjustments made in each fund for this reconciliation.
Reappropriations
Reappropriation transactions recognize appropriations for programs initiated or projects authorized in
FY05 by the council or manager, but not completed in that fiscal year and for which a purchase order
had not been issued by June 30, 2005. The resource for most of these transactions is the Beginning
Working Capital adjustment in the General Fund and Balance Available or Reserves in the Non-General
Funds.
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
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totaling $4,247,521 are appropriated to departments. The Police Department is receiving the majority of
those funds.
Significant Budget Changes
?
The General Fund is appropriating $700,000 to refund the franchise fees paid by IGI according
to the court ruling rendered in November 2005.
?
The Airport Fund is sending the unspent balance in its Airport Development Fund ($72,895) to
the General Fund according to the FY06 budget direction received from the Budget Committee
and City Council.
?
The Partnerships for Youth Fund is closed and the remaining resources are moved into the Youth
and School Services Levy Fund.
?
The self-insured City Health Plan had excellent experience in FY05, for the first year in many
years. The average medical claims cost was actually 6% less in FY05 than in FY04. As a result
of this good experience, the Risk and Benefits Fund is able to increase Balance Available by
$550,000 and fully fund a $1.15 million Rate Stabilization Reserve (RSR) recommended by Aon
Consulting, the City’s benefits actuary. The RSR is used to provide a margin for “adverse
deviations” between projected and actual claims costs. This action should also reduce the need
for future supplemental budget transfers into the fund.
?
The Fleet Fund is increasing its operating budget by $350,000 to cover higher than anticipated
fuel prices.
?
The Stormwater Fund is using $125,000 received from Lane County for support of the River
Road/Santa Clara Basin Plan.
Significant 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 budget for street trees is raised by $256,755 using $19,614 in new revenues and $237,141 in
Balance Available in the General and Road Capital Projects Fund.
?
The Systems Development Capital Projects Fund is budgeting $350,000 for the local match on
the Delta Pond Path project.
?
The Stormwater Fund is appropriating $121,000 received from intergovernmental partners for
vegetation management in the West Eugene Wetland Program.
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 FY06 Annual Budget and approved by the
council. These estimates have been reconciled with actual FY05 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 City Council direction or to
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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 approval of the attached resolution adopting the Supplemental Budget.
SUGGESTED MOTION
Move to approve Resolution 4855 adopting a Supplemental Budget; making appropriations for the City
of Eugene for the Fiscal Year beginning July 1, 2005 and ending June 30, 2006.
ATTACHMENTS
A. Transaction Summary
B. FY06 General Fund Contingency Tracking
C. Resolution
FOR MORE INFORMATION
Staff Contact: Kitty Murdoch
Telephone: 682-5860
Staff E-Mail: kitty.m.murdoch@ci.eugene.or.us
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ATTACHMENT A
Transaction Summary
010 General Fund
FY06 FY06 FY06
Adopted SB1 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 30,050,898 1,518,431 a 31,569,329
CHANGE TO WORKING CAPITAL
REVENUE
Taxes 77,958,761 0 77,958,761
Licenses/Permits 5,587,600 0 5,587,600
Intergovernmental 2,848,019 4,247,491 b 7,095,510
Rental 93,970 0 93,970
Charges for Services 11,057,747 205,518 e 11,263,265
Fines/F orfeltures 3,134,722 31,515 b 3.166,237
Miscellaneous 1,098,250 495 b,c 1,098,745
Interfund Transfers 6,656,952 72,895 h 6,729,847
Total Revenue 108,436,021 4,557,914 112,993,935
TOTAL RESOURCES 138,486,919 6,076,345 144,563,264
II. REQUIREMENTS
Department Operating
Central Services 21,915,579 973,791 a,b,d,e,f,g 22,889,370
Fire & Emergency Medical Svcs 21,029,152 225,547 a,e,f 21,254,699
Library, Rec & Cultural Svcs 17,877,369 207,403 b,d,i 18,084,772
Planning and Development 6,409,377 477,381 a,b,d,f 6,886,758
Police 36,060,347 4,422,786 a,b,c,d 40,483,133
Public Works 5,639,935 113,999 b,d 5,753,934
Total Department Operating 108,931,759 6,420,907 115,352,666
Non-Departmental
Debt Service 274,170 0 274,170
Interfund Transfers 3.737,605 900,000 a 4,637,605
Interfund Loans 62,500 0 62.500
Contingency 340,000 (297,748) f 42,252
Intergovernmental Expenditures 522,000 0 522,000
Reserve 5,863,300 223,771 a,c,d,e.g,h6,087, 071
Reserve for Encumbrances 1,170,585 (1.170,585) d 0
UEFB 17,585,000 0 17,585,000
Total Non-Departmental 29,555,160 (344.562) 29,210,598
TOTAL REQUIREMENTS 138,486,919 6,076,345 144,563,264
010 General Fund
Main Subfund
a) This action increases the budgeted Beginning Working Capital in the Main Subfund by $1,828,755, which
is the audited balance from FY05 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:
Facilities Services Fund:
General Fund Capital Projects per 1999 Council Policy
Subtotal: Marginal ewc Transfers
Department Reappropriations:
Central Services
Fire and Emergency Medical Services
Planning & Development
Police
Subtotal: Department Reappropriations
Other:
Planning and Development Department. FY05 cleared confiscation revenue for drug
treatment services per Council Ordinance 20242.
Rebudgeting of the Fire Dispatch Radio Replacement Reserve from FY05 SB3
Reserve for Revenue Shortfall
Subtotal: Marginal BWC Other
Total Marginal Beginning Working Capital
b) These transactions request appropriation of unspent prior year grants and new grants in FY06:
Central Services
Library, Recreation, and Cultural Services
Planning & Development
Police
Public Works
Total Department Grants
c) These transactions increase expenditure authority due to new revenue:
Fire and Emergency Medical Services. FEMA Rei mbursement
Police - Fire Dispatch Contracts
Police - Federal Confiscation Revenue
FY06 Fire Dispatch Radio Replacement Reserve
Total New Revenue
d) These transactions reconcile the FY06 budgeted Reserve for Encumbrance:
Central Services
Library, Recreation, and Cultural Services
Planning & Development
Police
Public Works
Reserve for Revenue Shortfall
Total Reserve for Encumbrance Allocation
$ 900,000
900,000
$ 10,765
135,000
211,901
147,553
505,219
$ 28,290
66,444
328,802
423,536
1,828,755
$ 15,000
17,250
63,607
4,098,551
53,113
4,247,521
$ 67,799
109,692
31,980
28,027
237,498
$ 314,895
169,428
38,583
35,010
60,886
530,783
1,149,585
e) This action moves $28,506 from the Reserve for Revenue Shortfall to the Central Services Department for
additional staff support (0.5 FTE) in the City Prosecutor's Office (City Council approved 7/25/2005).
010 General Fund
f) These transactions move $297,748 from the Contingency account to department operating budgets:
· Central Services
- November 8, 2005 Special Election (Council approved 8/8/2005)
"November 8,2005 Voter's Pamphlet (Council approved 8/8/2005)
- November 8, 2005 Neutral Information Mailing (Council approved 9/2112005)
· Fire and Emergency Medical Services
- Backfill Costs for staff deployment to the Gulf Coast (see memo dated 11/29/05)
· Planning & Development
- Goal 5 Phase II - South Hills Habitat Study (CouncH approved 6/27/2005)
. Outdoor Smoking Ordinance - Defray Permit Costs (COUl1cij Approved 9/28/2005)
Total Contingency
$ 100,000
20,000
20,000
22,748
120,000
15,000
297,748
g) This action increases expenditure authority by $700,000 in the Central Services department and
decreases the Reserve for Revenue Shortfall by the same amount to refund IGI Franchise Fees and interest
based on November 2005 court ruling.
h) This action transfers $72,895 from the Airport Service Development Fund to the General Fund in
accordance with FY06 Budget direction from the City Council and increases the Reserve for Revenue
Shortfall by the same amount.
AIRS Subfund:
a) This action decreases Beginning Working Capital by $235,375 and decreases the
AIRS Reserve by the same amount to match the audited Beginning Working Capital.
Cultural Services Subfund:
a) This action decreases Beginning Working Capital by $74,949 and decreases the
Cultural Services Reserve by the same amount to adjust Beginning Working Capital to audited levels.
i) This action eliminates the Reserve for Encumbrance and distributes $20,725 to the
Library, Recreation and Cultural Services Department.
110 Special Assessments Management Fund
b) This action reappropriates $22,130 in Central Services to complete implementation of the Special
Assessments and Accounts Receivable Conversion Project and decreases Balance Available by the same
amount.
c) This action eliminates the Reserve for Encumbrance and distributes $9,301 to the Central Services
Department for payment of obligations incurred but not paid in FY05 and places the residual amount of $14,677
in Balance Available.
111 Library Local Option Levy Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
1,736,789
392,738 a
2,129,527
CHANGE TO WORKING CAPITAL
REVENUE
Taxes
Rental
Miscellaneous
Total Revenue
4,708,427 0 4,708,427
22,040 0 22,040
73,751 0 73,751
4,804,218 0 4,804,218
6,541,007 392,738 6,933,745
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Library, Rec & Cultural $vcs
Total Department Operating
4,900,410 392,738 a 5,293,148
4,900,410 392,738 5,293,148
816,484 7,413 b 823,897
7,413 (7,413) b 0
816,700 0 816,700
1,640,597 0 1,640,597
6,541,007 392,738 6,933,745
Non-Departmental
Reserve
Reserve for Encumbrances
UEFB
Total Non-Departmental
TOTAL REQUIREMENTS
111 Library Local Option Levy Fund
a} This action increases the budgeted Beginning Working Capital by $392,738 and increases expenditure
authority in the Library, Recreation, and Cultural Services Department by the same amount. The increase 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} This action eliminates the Reserve for Encumbrance and places the residual amount ($7,413) in Reserves.
113 Partnerships For Youth Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
281,213
(31,668) a
249,545
CHANGE TO WORKING CA PIT AL
TOTAL RESOURCES
281,213
(31.668)
249,545
II. REQUIREMENTS
Non-Departmental
lnterfund Transfers
Total Non-Departmental
281,213
281,213
TOTAL REQUIREMENTS
281,213
(31.668) a
(31,668)
(31,668)
249,545
249,545
249,545
113 Partnerships For Youth Fund
a) This action reduces the budgeted Beginning Working Capital by $31,668 and reduces the interfund transfer to
the Youth and School Services Levy Fund by the same amount and closes the fund. The decrease 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.
123 Youth and School.Services Levy Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
520,850
(5,628) a
515,222
CHANGE TO WORKING CAPITAL
REVENUE
Taxes
Intergovernmental
Charges for Services
Miscellaneous
Interfund Transfers
Fiscal Transactions
Total Revenue
8,139,667 0 8,139,667
103,460 15,122 b 118,582
18,000 0 18,000
11,491 0 11,491
281,213 0 281,213
240,000 0 240,000
8,793,831 15,122 8,808,953
9,314,681 9,494 9,324,175
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Library, Rec & Cultural Svcs
Total Department Operating
Non-Departmental
Intergovernmental Expend.
Reserve
Reserve for Encumbrances
Total Non-Departmental
1,068,579 115,122 b,c 1,183,701
1,068,579 115,122 1,183,701
7,785,129 0 7,785,129
360,973 (S,628) a 355,345
100,000 (100,000) c 0
8,246,102 (105,628) 8,140,474
9,314,681 9,494 9,324,175
TOTAL REQUIREMENTS
123 Youth and School Services Levy Fund
a) This action decreases the budgeted Beginning Working Capital by $5,628 and decreases the reserve by the
same amount. The decrease 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) This action recognizes revenue of $5,122 for Project Rising Expectations grant and $10,000 from the ACT-SO
grant and increases expenditure authority in the Library, Recreation, and Cultural Services Department by
$15,122.
c) This action eliminates the Reserve for Encumbrance and distributes $100,000 to the Library, Recreation, and
Cultural Services Department for payment of obligations incurred but not paid in FY05.
131 Road Fund
FY06
Adopted
FY06
SB1 Action
FY06
Revised
I. RESOURCeS
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
3,479,779
REVENUE
Licenses/Permits
Intergovernmental
Rental
Charges for Services
Miscellaneous
Total Revenue
288,330 a
3,768,109
255,000 0 255,000
8,470.215 0 8,470,215
42,480 0 42,480
95,000 0 95,000
205.000 0 205,000
9,067,695 0 9.067,695
12,547,474 288,330 12,835,804
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Public Works
Total Department Operating
9,029,640
9,029,640
Non-Departmental
Interfund Transfers
Reserve for Encumbrances
Balance Available
Total Non-Departmental
580,000
128,941
2.808,893
3.517.834
TOTAL REQUIREMENTS
12,547,474
131 Road Fund
69,185 b,c
69,185
9,098.825
9,098,825
o
(128,941) c
348,086 a,b,c
219,145
580,000
o
3,156,979
3,736,979
288,330
12,835,804
a) This action increases the budgeted Beginning Working Capital by $288,330 and increases Balance Available
by the same amount. The increase 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) This action reappropriates $28,305 to Public Works from Balance Available to continue work on the remodel
of transportation offices in 858 Pearl Building.
c) This action eliminates the Reserve for Encumbrance and distributes $40,880 to the Public Works Department
for payment of obligations incurred but not paid in FY05 and increases Balance Available by $88,061.
132 Public Safety Answering Point Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
10,943
(10,943) a
o
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental
Charges for Services
Miscellaneous
Total Revenue
695.520 0 695,520
1,342,355 0 1,342,355
236 0 236
2,038,111 0 2,038,111
2.049.054 (10,943) 2,038,111
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Police
Total Department Operating
1,916,111 0 1,916,111
1,916,111 0 1,916,111
122,000 0 122,000
10,943 (10,943) b 0
0 0 a,b 0
132,943 (10,943) 122,000
2,049,054 (10,943) 2,038,111
Non-Departmental
Intertund Transfers
Reserve for Encumbrances
Balance Available
Total Non-Departmental
TOTAL REQUIREMENTS
132 Public Safety Answering Point Fund
a) ThiS action decreases the budgeted Beginning Working Capital by $10,943 and decreases Balance Available
by the same amount. The decrease brings the FY06Budgeted 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) This action eliminates the Reserve for Encumbrance and increases Balance Available by $10,943<
133 Transportation Utility Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
2,457,918
(519,677) a
1,938,241
CHANGE TO WORKING CAPITAL
REVENUE
Taxes
Intergovernmental
Miscellaneous
Interfund Transfers
Total Revenue
3,625,000 0 3,625,000
505,000 0 505,000
17,800 0 17,800
30,000 0 30,000
4,177,800 0 4,177 ,800
6,635,718 (519,677) 6,116,041
TOTAL RESOURCES
II. REQUIREMENTS
Capital Projects
Capital Projects
Capital Carryover
Total Capital Projects
Non-Departmental
Debt Service
Interfund Loans
Balance Available
Total Non-Departmental
3,930,000 0 3,930,000
2,447,307 (542,564) b 1,904,743
6,377,307 (542,564) 5,834,743
19,000 0 19,000
235,000 0 235,000
4,411 22,887 a,b 27 ,298
258,411 22,887 281,298
6,635,718 (519,677) 6,116,041
TOTAL REQUIREMENTS
133 Transportation Utility Fund
a) This action decreases the budgeted Beginning Working Capital by $519,677 and decreases balance available
by the same amount. The decrease 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) This action reconciles the capital carryover account, decreasing the estimate by $542,564 and increasing
Balance Available by the same amount.
135 Telecom Fund
I. RESOURCES
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CA PIT AL
FY06
Adopted
FY06
SB1 Action
FY06
Revised
3.426.489
1,020,367
a
4.446.856
REVENUE
Licenses/Permits
Miscellaneous
Total Revenue
2,216,000 0 2,216,000
75,000 0 75,000 .
2,291,000 0 2,291,000
5,717,489 1,020,367 6,737,856
TOT AL RESOURCES
II. REQUIREMENTS
Department Operating
Central Services
Total Department Operating
Capital Projects
Capital Carryover
Total Capital Projects
Non-Departmental
Interfund Transfers
Reserve
Reserve for Encumbrances
Total Non-Departmental
2,145,047 743,521 a,b 2,888,568
2,145,047 743,521 2,888,568
41,400 4,600 c 46,000
41.400 4,600 46,000
402,000 0 402,000
2,983,778 417,510 a 3,401,288
145,264 (145,264) b 0
3,531,042 272,246 3,803,288
5,717,489 1,020,367 6,737,856
TOTAL REQUIREMENTS
135 Telecom Fund
a) This supplemental request increases the budgeted 8eginning Working Capital by $1,020,367. reappropriates
expenditure authority in the Central Services Department by $598,257 to complete previously authorized telecom
projects. and increases reserves by $417,510. 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) This supplemental budget eliminates the Reserve for Encumbrance and distributes $145,264 to the Central
Services Department for payment of obligations incurred but not paid in FY05.
c) This action reconciles the Capital Carryover estimate and increases the capital carryover by $4,600.
151 Construction Permits Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
2,922,705
1,310,343 a
4,233,048
CHANGE TO WORKING CAPITAL
REVENUE
Licenses/Permits
Charges for Services
Fines/Forfeitures
Miscellaneous
Total Revenue
3,108,000 0 3,108,000
2,045,322 0 2,045,322
15,000 0 15,000
70,000 0 70,000
5,238,322 0 5,238,322
8,161,027 1,310,343 9,471 ,370
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Fire/Emergency Medical Svcs
Planning and Development
Public Works
Total Department Operating
Non-Departmental
Interfund Transfers
Balance Available
Total Non-Departmental
217,880 0 217,880
4,068,385 0 4,068,385
373,067 0 373,067
4,659,332 0 4,659,332
452,000 0 452,000
3,049,695 1,310,343 a 4,360,038
3,501,695 1,310,343 4,812,038
8,161,027 1,310,343 9,471,370
TOTAL REQUIREMENTS
151 Construction Permits Fund
a) This action increases the budgeted Beginning Working Capital by $1,310,343 and increases Balance Available
by the same amount. The increase 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.
155 Solid Waste/Recycling Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
135,846
48.909 a
184.755
CHANGE TO WORKING CAPITAL
REVENUE
Licenses/Permits
Intergovernmental
Charges for Services
FineslF orfeitures
Miscellaneous
Total Revenue
501,000 0 501,000
2,600 0 2,600
250 0 250
2.500 0 2,500
4,500 0 4,500
510,850 0 510,850
646,696 48.909 695,605
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Planning and Development
Total Department Operating
Non-Departmental
Interfund Transfers
Reserve for Encumbrances
Balance Available
Total Non-Departmental
496,063 21,080 b 517,143
496,063 21,080 517,143
53,000 0 53,000
21,080 (21,080) b 0
76,553 48,909 a 125,462
150.633 27,829 178.462
646.696 48,909 695,605
TOTAL REQUIREMENTS
155 Solid Waste/Recycling Fund
a) This action increases the budgeted Beginning Working Capital by $48,909 and increases Balance Available by
the same amount. The increase 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) This action eliminates the Reserve for Encumbrance and distributes $21,080 to the Planning and Development
Department for payment of obligations incurred but not paid in FY05.
170 Community Development Fund
FY06 FY06 FY06
Adopted SB1 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 1,620,537 201,376 a 1,821,913
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental 4,193,819 243,360 c 4.437,179
Charges for Services 43,280 0 43,280
Miscellaneous 843,000 300,000 d 1,143,000
Fiscal Transactions 1,562,500 0 1,562,500
Total Revenue 6,642,599 543,360 7,185,959
TOTAL RESOURCES 8,263,136 744,736 9,007.872
II. REQUIREMENTS
Department Operating
Central Services 4,000 0 4,000
Planning and Development 4,383,008 349,149 c,d 4,732,157
Total Department Operating 4,387,008 349,149 4.736.157
Capital Projects
Capital Projects 400,000 93,748 C 493,748
Capital Carryover 131,844 (37,049) b 94,795
Total Capital Projects 531,844 56,699 588,543
Non-Departmental
Interfund Transfers 110,000 0 110,000
Misc. Fiscal Transactions 3.234,284 338,888 c 3,573,172
Balance Available 0 0 a,b,c 0
Total Non-Departmental 3,344,284 338,888 3,683,172
TOTAL REQUIREMENTS 8,263,136 744,736 9,007,872
170 Community Development Fund
a} This action increases the budgeted Beginning Working Capital by $201,376 and increases Balance
Available. The changes bring 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} This action reconciles the Capital Carryover estimate, decreases capital carryover by $37,049, and
increases Balance Available by the same amount.
c} This action recognizes $243,360 in Community Development Block Grant revenue and uses $238.425
from Balance Available in order to increase expenditure authority for grant projects in the Planning and
Development Department by $49,149, Mise Fiscal Transactions by $338,888 for CDBG and HOME Grant
Loan programs, and Capital by $93,748 for grant funded projects.
d) This action increases Springfield HOME grant pass-through program revenue by $300,000 and
increases appropriation authority in the Planning and Development Department for the same amount.
180 Library, Parks, and Recreation Special Revenue Fund
FY06 FY06 FY06
Adopted SB1 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 1,417,023 58,389 a 1,475,412
CHANGE TO WORKING CAPITAL
REVENUE
Rental 150 0 150
Miscellaneous 109,663 584,792 b,c,d 694,455
Interfund Transfers 38,094 0 38,094
Total Revenue 147,907 584,792 732,699
TOTAL RESOURCES 1,564,930 643,181 2,208,111
REQUIREMENTS
Department Operating
Library, Rec & Cultural Svcs 159,000 75,009 b,d 234,009
Total Department Operating 159,000 75,009 234,009
Capital Projects
Capital Projects 0 335,840 c 335,840
Capital Carryover 274,099 (89,448) e 184,651
Total Capital Projects 274,099 246,392 520,491
Non.Departmental
Reserve 1,053,589 283,599 a,b 1,337.188
Balance Available 78,242 38,181 a,c,d,e 116,423
Total Non.Departmental 1,131,831 321,780 1,453,611
TOTAL REQUIREMENTS 1,564,930 643.181 2,208,111
180 Library, Parks, and Recreation Special Revenue Fund
a) This supplemental request increases the budgeted Beginning Working Capital by $58,389 and increases
Balance Available by $33,953, and increases Reserves by $24,436, The increases bring 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) This supplemental request recognizes $282,292 in revenue from the sale of the Kaufman Senior Center
Annex and increases expenditure authority in the Library, Recreation, and Cultural Services Department by
$23,129 for facility maintenance, and increases Reserves by $259,163.
c) This request increases the Capital Budget for the Riverplay Playground by $335,840, using $262,500 in
donations and $73,340 from Balance Available,
d) This budget action recognizes $40,000 of additional revenue from the Friends of the Library, decreases
Balance Available by $11,880 for library programs and increases expenditure authority in the Library,
Recreation, and Cultural Services Department is increased by $51,880.
e) This action reconciles the Capital Carryover estimate and decreases the capital carryover by $89,448 and
increases Balance Available by the same amount.
211 General Obligation Debt Service Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
574,725
(4,348) a
570,377
CHANGE TO WORKING CAPITAL
REVENUE
Taxes
Miscellaneous
Total Revenue
4,267,504 0 4,267,504
35,500 0 35,500
4,303,004 0 4,303,004
4,877,729 (4.348) 4,873,381
TOTAL RESOURCES
II. REQUIREMENTS
Non-Departmental
Debt Service
UEFB
Total Non-Departmenta!
4,359,896 0 4,359,896
517,833 (4,348) a 513,485
4,877,729 (4,348) 4,873,381
4.877.729 (4,348) 4,873,381
TOTAL REQUIREMENTS
211 General Obligation Debt Service Fund
a) This action decreases the budgeted Beginning Working Capital by $4,348 and decreases Unappropriated
Ending Fund Balance by the same amount. The decrease 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.
221 Library Bond Debt Service Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
514,766
1,542 a
516,308
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental
Miscellaneous
Total Revenue
2,353,125 0 2,353,125
13,000 0 13,000
2,366,125 0 2,366,125
2,880,891 1,542 2,882,433
TOTAL RESOURCES
II. REQUIREMENTS
Non-Departmental
Debt Service
Reserve
Total Non-Departmental
2,353,125 0 2,353,125
527,766 1,542 a 529,308
2,880,891 1,542 2,882.433
2,880,891 1,542 2,882,433
TOTAL REQUIREMENTS
221 Library Bond Debt Service Fund
a) This action increases the budgeted Beginning Working Capital by $1,542 and increases the Reserve by the
same amount The increase 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.
250 Special Assessment Bond Debt Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
483,541
159,229 a
642,770
CHANGE TO WORKING CAPITAL
REVENUE
Miscellaneous
Fiscal Transactions
Total Revenue
35,800 0 35,800
342,931 0 342,931
378,731 0 378,731
862,272 159,229 1,021.501
TOTAL RESOURCES
II. REQUIREMENTS
Non-Departmental
Debt Service
Interfund Transfers
Reserve
Total Non-Departmental
512,655 0 512,655
140,000 0 140,000
209,617 159,229 a 368,846
862,272 159,229 1,021,501
862,272 159,229 1,021,501
TOTAL REQUIREMENTS
250 Special Assessment Bond Debt Fund
a) This action increases the budgeted Beginning Working Capital by $159,229 and increases the Reserve by the
same amount. The increase 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.
310 General and Road Capital Projects Fund
a) The budgeted Beginning Working CapItal is decreased by $4,450,467 and Balance Available is
decreased 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.
310 General and Road Capital Projects Fund
b) Kaufman Annex sale proceeds of $52,765 are recognized and the same amount is appropriated to
the Capital budget to reimburse expenses due to sale of property.
c) Recognize $19,614 in tree planting fees and user fees and another $237,141 from Balance
Available to increase the Capital budget for street tree plantings by $256,755.
d) Recognize $3,809.456 in revenues due from intergovernmental partners for previously budgeted
capital projects. Since these projects are already budgeted, Balance Available is increased by the
same amount.
e) Eliminate the Reserve for Encumbrance and distribute $8,769 to Central Services for payment of
obligations incurred but not paid in FYOS.
f) Decrease the capital carryover by $1,298,200 and increase Balance Available by the same
amount. This action reconciles the FY06 Capital Carryover Estimate to the actual ending FY05
capital projects balance and carry forward.
g) Recognize transfer revenue from the General Fund ($900,OOO) for General Fund capital projects
according to the plan approved by Council in 1999.
h) Appropriate $50,000 from reserves to the Capital budget for City Hall Master Planning per Council
direction.
330 System Development Capital Projects Fund
FY06 FY06 FY06
Adopted SB1 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 10,672,414 2.862.073 a 13,534,487
CHANGE TO WORKING CAPITAL
REVENUE
Charges for Services 5,561,263 0 5,561,263
Miscellaneous 403,856 0 403,856
Total Reven ue 5,965,119 0 5,965,119
TOTAL RESOURCES 16,637,533 2,862,073 19,499,606
II. REQUIREMENTS
Department Operating
Planning and Development 107,328 0 107,328
Public Works 400,195 0 400,195
Total Department Operating 507,523 0 507,523
Capital Projects
Capital Projects 7,645,000 350,000 e 7,995,000
Capital Carryover 5,270,404 572,278 b 5,842,682
Total Capital Projects 12,915,404 922,278 13,837,682
Non-Departmental
Debt Service 361,420 0 361,420
Intergovernmental Expend. 1,154,539 0 1,154,539
Reserve 269,304 0 269,304
Balance Available 1 ,429,343 1,939,795 a,b,e 3,369,138
3,214,606 1,939,795 5,154,401
TOTAL REQUIREMENTS 16,637,533 2,862,073 19,499,606
330 System Development Capital Projects Fund
a) This action increases the budgeted Beginning Working Capital by $2,862,073 and increases 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) This action increases the capital carryover by $572,278 and decreases Balance Available by the same
amount. The adjustment reconciles the FY06 Capital Carryover Estimate to the actual ending FY05 capital
projects balance and carry forward.
c) This action increases Capital Projects by $350,000 for the local match on the Delta Pond Path project and
decreases Balance Available by the same amount.
.
350 Special Assessment Capital Project Fund
FY06 FY06 FY06
Adopted SB1 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 4,556,118 (3,314,620) a 1 ,241 ,498
CHANGE TO WORKING CAPITAL
REVENUE
Miscellaneous 70,000 0 70,000
Interfund Transfers 50,000 0 50,000
Fiscal Transactions 3,628,000 2,415,662 b 6,043,662
Total Revenue 3,748,000 2,415,662 6,163,662
TOTAL RESOURCES 8.304,118 (898,958) 7.405,160
II. REQUIREMENTS
Capital Projects
Capital Projects 1,145,000 0 1,145,000
Capital Carryover 3,698,933 (697,529) c 3,001,404
Total Capital Projects 4,843,933 (697,529) 4,146,404
Non-Departmental
Debt Service 2,400,000 0 2,400,000
Interfund Transfers 40,000 0 40,000
Balance Available 1,020,185 (201,429) a,b,c 818.756
Total Non-Departmental 3,460,185 (201,429) 3,258,756
TOTAL REQUIREMENTS 8.304,118 (898,958) 7,405,160
350 Special Assessment Capital Project Fund
a) This action decreases the budgeted Beginning Working Capital by $3,314,620 and decreases 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) This action increases the estimate of draws on the Line of Credit by $2,415,662 to fund future special
assessment improvements and increases Balance Available by the same amount.
c) This action decreases the capital carryover by $697,529 and increases Balance Available by the same
amount The adjustment reconciles the FY06 Capital Carryover Estimate to the actual ending FY05 capital
projects balance and carry forward.
510 Municipal Airport Fund
l.
RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental
Rental
Charges for Services
Fines/Forfeitures
Miscellaneous
Total Revenue
21,971,153
(14,303,997)
a
7,667,156
2,232,250 12,343.253 e 14,575,503
3,027,513 0 3,027,513
3,794,246 0 3,794,246
6,350 0 6,350
177,190 0 177,100
9,237,549 12,343,253 21,580,802
31,208,702 (1,960,744) 29,247,958
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Fire/Emergency Medical Svcs
Police
PUblic Works
Total Department Operating
Non-Departmenta
Debt Service
Interfund Transfers
Reserve
Reserve for Encumbra1ces
Balance Available
Total Non-Departmenta
692,207 0 692,207
393,529 0 393,529
4,282,004 268,912 c,d 4,550,916
5,367,740 268,912 5,636,652
1,615,000 0 1,615,000
15,253,018 (1,976,485) b 13.276,533
16,868,018 (1,976,485) 14,891,533
1,112,543 0 1,112,543
265,000 72,895 d 337,895
6,084,368 690 a 6,085,058
367,401 (367,401) C 0
1,143,632 40,645 a,b,c,d,e 1 ,184,277
8,972,944 (253,171) 8,719,773
31,208,702 (1.960,744) 29,247,958
Capital Projects
Capital Projects
Capital Carryover
Total Capital Projects
TOTAL REQUIREMENTS
510 Municipal Airport Fund
a) This action decreases the budgeted Beginning Working Capital by $14,303,997, decreases Balance Available by
$14,304,687, and increases Reserves by $690. This adjustment brings the FY06 Budgeted Beginning Working
Capital in compliance with the audited FY05 actual revenues and expenditures as determined by GrlJJe, Mueller &
Swank P.C., the City's external auditor.
b) This action decreases the capital carryover by $1.976,485 and increases Balance Available by the same amount.
This adjustment r~onciles the FY06 Capital Carryover Estimate to the actual ending FY05 capital projects balance
and carry forward.
c) This action eliminates the Reserve for Encumbrance and distributes $317,175 to Public Works for payment of
obligations incurred but not paid in FY05 and increases Balance Available by $50,226.
d) This action reduces PW Airport operating budget in the Airport Service Development Fund by $48,263, reduces
Balance Available by $24,632, and transfers $72,895 from the Airport service Development Fund to the General Fund
in accordance with FY06 Budget direction from the City Council.
e) This action recognize $12,343,253 in revenues due from intergovernmental partners for previously bu~eted capital
projects Since these projects are already budgeted, Balance Available is increased by the same amount.
520 Parking Services Fund
I. RESOURCES
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
FY06
Adopted
FY06
SB1 Action
FY06
Revised
2,784,267
(77 ,073) a
2,707,194
REVENUE
Rental
Charges for Services
Fi nes/Forfeitu res
Miscellaneous
Total Revenue
516,060 0 516,060
2,926,261 0 2,926,261
1,028,184 0 1,028,184
40,797 0 40,797
4,511,302 0 4,511,302
7,295,569 (77 ,073) 7,218,496
TOTAL RESOURCES
U. REQUIREMENTS
Department Operating
Central Services
Planning and Development
Public Works
Total Department Operating
Capital Projects
Capital Projects
Capital Carryover
Total Capital Projects
Non-Departmental
Debt Service
Interfund Transfers
Reserve
Balance Available
Total Non-Departmental
438,482 0 438,482
2,639,692 0 2,639,692
107,090 0 107,090
3,185,264 0 3,185,264
375,000 0 375,000
491,259 138,951 b 630,210
866,259 138,951 1,005,210
641,298 0 641 ,298
827,100 0 827,100
742,162 10,278 c 752,440
1 ,033,486 (226,302) a,b,c 807,184
3,244,046 (216,024) 3,028,022
7,295,569 (77,073) 7,218,496
TOTAL REQUIREMENTS
520 Parking Services Fund
a) This action decreases the budgeted Beginning Working Capital by $77,073 and decreases Balance Available by
the same amount. The adjustment brings the FY06 Budgeted Beginning Working Capital in compliance with the
audited FYOS actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external
auditor.
b) This action increases the capital carryover by $138,951 and decreases Balance Available by the same amount.
This adjustment reconciles the FY06 Capital Carryover Estimate to the actual ending FYOS capital projects balance
and carry forward.
c) This action decreases Balance Available by $10,278 and increases the Debt Service Reserve by the same
amount to meet internal covenants.
530 Wastewater Utility Fund
I.
RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
REVENUE
Rental
Charges for Services
Fines/Forfeitures
Miscellaneous
Total Revenue
3,237,674
25,657 a
3,263,331
33,240 0 33,240
29,817,100 980,690 b,d 30,797,790
4,500 0 4,500
132,305 0 132,305
29,987,145 980,690 30,967,835
33,224,819 1,006,347 34,231,166
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Public Works
Total Department Operating
15,802,577 1,032,631 b,d 16,835,208
15,802,577 1,032,631 16,835,208
635,000 0 635,000
1,761,124 73,967 c 1 ,835,091
2,396,124 73,967 2,470,091
330,571 0 330,571
44,400 0 44,400
908,000 0 908,000
12,258,714 0 12,258,714
35,342 0 35,342
497,548 (497,548) b 0
951,543 397,297 a,b,c 1,348,840
15,026,118 (100,251) 14,925,867
33,224,819 1,006,347 34,231,166
Capital Projects
Capital Projects
Capital Carryover
Total Capital Projects
Non-Departmental
Debt Service
Interfund Loans
Interfund Transfers
Intergovernmental Expend.
Reserve
Reserve for Encumbrances
Balance Available
Total Non-Departmental
TOTAL REQUIREMENTS
530 Wastewater Utility Fund
a) This action increases the budgeted Beginning Working Capital by $25,657 and increases 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) This action eliminates the Reserve for Encumbrance and distributes $380,565 to Public Works for payment of
obligations incurred but not paid in FY05 and places the residual amount of $445,607 in Balance Available.
c) This action increases the capital carry over by $73,967 and decreases Balance Available by the same amount. The
adjustment reconciles the FY06 Capital Carryover Estimate to the actual ending FY05 capital projects balance and carry
forward.
d) This action re-budgets $652,066 in program spending that was not completed in FY05 for an access security system,
software and computer upgrades, fuel tank, lagoon cleaning, water quality control, and screw pump coating. The
projects are supported by MWMC revenues.
539 Stormwater Utility Fund
I. RESOURCES
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
REVENUE
Licenses/Permits
Intergovernmental
Rental
Charges for Services
Miscellaneous
Total Revenue
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Public Works
Total Department Operating
Capital Projects
Capital Projects
Capital Carryover
Total Capital Projects
Non-Departmental
Debt Service
lnterfund Loans
lnterfund Transfers
Reserve for Encumbrances
Balance Available
Total Non-Departmental
TOTAL REQUIREMENTS
FYOG
Adopted
FY06
SB1 Action
FY06
Revised
7,491,382
(314,887)
a
7,176,495
125,000 0 125,000
19,172 699,795 d,e 718.967
43,522 0 43,522
9.125,719 125.000 9 9,250.719
169,000 0 169,000
9,482,413 824,795 10,307.208
16,973,795 509,908 17,483,703
8,524,470 237,359 b.d,f,g 8,761,829
8,524,470 237,359 8,761.829
855,000 120,904 d 975,904
4,958,830 (386,220) c 4,572,610
5,813,830 (265,316) 5,548,514
5,852 0 5,852
73,067 0 73,067
465,000 0 465,000
141 , 183 (141,183) b 0
1 ,950,393 679,048 a,b,c,e,f 2,629,441
2,635,495 537,865 3,173,360
16,973.795 509,908 17,483,703
539 Stormwater Utility Fund
a} This action decreases the budgeted Beginning Working Capital by $314,887 and decreases
Balance Available by the same amount The decrease 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) This action eliminates the Reserve for Encumbrance and distributes $91,140 to Public Works for
payment of obligations incurred but not paid in FY05 and places the residual amount of $50.043 in
Balance Available.
c) This action decreases the capital carryover by $386,220 and increases Balance Available by the
same amount This change reconciles the FY06 Capital Carryover Estimate to the actual ending
FY05 capital projects balance and carry forward.
539 Stormwater Utility Fund
d) This action recognizes $135,404 in project revenue from intergovernmental partners and establish
$120,904 in capital spending authority for the West Eugene Wetland Program's vegetation
management, temporary road removal, and native plantings. The remaining $14,500 is appropriated
to the Public Works Department for project assistance.
e) This action recognizes $564,391 in revenues due from intergovernmental partners for previously
budgeted capital projects. Since these projects are already budgeted, Balance Available is increased
by the same amount.
f) This action reappropriates $6,719 for the Water Qualites Protected Waterways contract and
reduces Balance Available by the same amount.
g) This action recognizes $125,000 in Lane County funds for the River Road/Santa Clara Basin Plan
and increases Public Works' operating budget by the same amount.
592 Ambulance Transport Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FY06
Revised
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
1,142,787
215,002 a
1,357,789
REVENUE
Charges for Services
Miscellaneous
Total Revenue
6,221,585 0 6,221,585
10,614 0 10,614
6,232,199 0 6,232,199
7,374,986 215,002 7,589,988
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Fire/Emergency Medical Svcs
Police
Total Department Operating
5,561,192 63,910 b,c 5,625,102
139,750 0 139,750
5,700,942 63,910 5,764,852
608,352 0 608,352
14,910 (14,910) b 0
1,050,782 166,002 a,c 1,216,784
1,674,044 151,092 1,82S,136
7,374,986 215,002 7,589,988
Non-Departmental
lnterfund Transfers
Reserve for Encumbrances
Balance Available
Total Non-Departmental
TOTAL REQUIREMENTS
592 Ambulance Transport Fund
a) This action increases the budgeted Beginning Working Capital by $215,002 and increases 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) This action eliminates the Reserve for Encumbrance and distributes $14,910 to the Fire and Emergency
Medical Services Department for payment of obligations incurred but not paid in FY05.
c) This action reappropriates $49,000 of expenditure authority in the Fire and Emergency Medical Services
Department for payment of the FYOS FireMed contract and decreases Balance Available by the same
amount.
600 Fleet Services Fund
FY06 FY06 FY06
Adopted SB1 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 7,837,954 2,273.676 a 10,111,630
CHANGE TO WORKING CAPITAL
REVENUE
Rental 28,144 0 28,144
Charges for Services 5,180,804 0 5,180,804
Miscellaneous 336,049 0 336,049
Interfund Transfers 1,238,305 0 1,238,305
Fiscal Transactions 455,929 0 455,929
Total Revenue 7,239,231 0 7,239,231
TOTAL RESOURCES 15,077,185 2,273,676 17,350,861
II. REQUIREMENTS
Department Operating
Public Works 8,399,785 781,205 c,d 9,180,990
Total Department Operating 8,399,785 781,205 9,180,990
Capital Projects
Capital Carryover 27,472 2,187 b 29,659
Total Capital Projects 27,472 2,187 29,659
Non-Departmental
lnterfund Transfers 231,094 0 231,094
Reserve 5,209,750 2,694,866 a,e 7,904,616
Reserve for Encumbrances 642,757 (642,757) c 0
Balance Available 566,327 (561,825) a,b,c,d 4,502
Total Non-Departmental 6,649,928 1,490,284 8,140,212
TOTAL REQUIREMENTS 15,077,185 2,213,676 17,350,861
600 Fleet Services Fund
a) This action increases Beginning Working Capital by $2,273.676, increases the Fleet Service
Reserve by $3,126.071, and decreases Balance Available by $852,395. 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) This action reconciles the capital carryover account by increasing the Capital budget by $2,187
and decreases Balance Available by the same amount.
600 Fleet Services Fund
c) This action increases the capital carry forward by $2,187 and decreases Balance Available by
the same amount. This action reconciles the FY06 Capital Carryover Estimate to the actual ending
FY05 capital projects balance and carry forward.
d) This action increases the Publiw Works' operating budget by $350,000 to cover higher than
expected fuel prices. Balance Available is decreased by the same amount.
610 Information System and Services Fund
I. RESOURCES
FY06
Adopted
FY06
SB1 Action
FYOG
Revised
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
1,691,915
305,402 a
1,997,317
REVENUE
Charges for Services
Miscellaneous
Total Revenue
5,537,113 0 5,537,113
57,000 0 57,000
5,594,113 0 5,594,113
7,286,028 305,402 7,591,430
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Central Services
Total Department Operating
Non-Departmental
lnterfund Transfers
Reserve
Reserve for Encumbrances
Balance Available
Total Non-Departmental
5,646,820 295,318 b,c 5,942,138
5,646,820 295,318 5,942,138
274,000 0 274,000
1,149,000 0 1,149,000
73,536 (73,536) c 0
142,672 83,620 a,b,c 226,292
1,639,208 10,084 1,649,292
7,286,028 305,402 7,591,430
TOTAL REQUIREMENTS
610 Information System and Services Fund
a) This action increases the budgeted Beginning Working Capital by $305,402 and increases 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) This action reappropriates $227,755 in the Central Services Department for continued acquisition and upgrade
of central business software and reduces Balance Available by the same amount.
c) This action eliminates the Reserve for Encumbrance and distributes $67,563 to Central Services for payment of
obligations incurred but not paid in FY05 and places the residual amount of $5,973 in Balance Available.
615 Facilities Services Fund
I. RESOURCES
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
REVENUE
Rental
Charges for Services
Miscellaneous
Fiscal Transactions
Total Revenue
TOTAL RESOURCES
II. REQUIREMENTS
Department Operating
Central Services
Planning and Development
Total Department Operating
Capital Projects
Capital Projects
Capital Carryover
Total Capital Projects
Non-Departmental
Debt Service
lnterfund Loans
lnterfund Transfers
Reserve
Reserve for Encumbrances
Balance Available
Total Non~Departmental
TOTAL REQUIREMENTS
615 Facilities Services Fund
FY06
Adopted
FY06
SB1 Action
FY06
Revised
24,453,076
114,872
a
24,567,948
616,225 616,225
6,981,857 6,981,857
89,000 29,925 d 118,925
382,018 382,018
8,069,100 29,925 8,099,025
32,522,176 144,797 32,666,973
6,643,574 31,665 c 6,675,239
225,031 0 225,031
6,868,605 31,665 6,900,270
140,000 0 140,000
204,776 19,126 b 223,902
344,776 19,126 363,902
230,339 0 230.339
181,229 0 181,229
24,259,513 0 24,259,513
399.000 0 399,000
36,441 (36,441 ) C 0
202,273 130,447 a,b,c,d 332,720
25,308,795 94,006 25,402,801
32,522,176 144,797 32,666,973
a) This action increases the budgeted Beginning Working Capital by $114,872 and increases
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) This action reconciles the capital carryover account, increasing the Capital Carryover by
$19,126 and decreasing Balance Available by the same amount.
c) This action eliminates the Reserve for Encumbrance and distributes $31,665 to Central Services
for payment of obHgations incurred but not paid in FY05 and places the residual amount of $4,776
in Balance Available.
d) This action recognizes revenue from interest on investments of $29,925 and increases Balance
Available by the same amount.
620 Risk and Benefits Fund
FY06
Adopted
FY06
SB1 Action
FY06
Revised
32,209,830 0 32,209,830
615,000 0 615,000
191,009 0 191,009
33,015,839 0 33,015,839
48,801,237 (42,025) 48,759,212
I. RESOURCES
BEGINNING WORKING CAPITAL
CHANGE TO WORKING CAPITAL
15,785,398
REVENUE
Charges for Services
Miscellaneous
Interfund Loans
Total Revenue
TOTAL RESOURCES
(42,025) a
15,743,373
II. REQUIREMENTS
Department Operating
Central Services
Total Department Operating
22,209,532
22,209,532
Non-Departmental
Debt Service
Interfund Loans
Interfund Transfers
Reserve
Reserve for Encumbrances
Balance Available
Total Non-Departmental
4,200,550
382,018
192,000
18,942.917
40,500
2,833,720
26,591,705
TOTAL REQUIREMENTS
48,801,237
620 Risk and Benefits Fund
35,000 b
35,000
o
o
o
1,280,551 c
(40,500) b
(1,317,076) a.b,c
(77,025)
(42,025)
22,244,532
22,244,532
4,200,550
382,018
192,000
20.223,468
o
1,516,644
26,514,680
48,759.212
a) This action decreases the budgeted Beginning Working Capital by $42,025 and decreases
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) This action eliminates the Reserve for Encumbrance and distributes $35,000 to the Central
Services Department for payment of obligations incurred but not paid in FY05 and places the
residual amount of $5,500 in Balance Available.
c) This action increases the Rate Stabilization Reserve by $1,150,000 to provide a margin for
adverse deviations between projected and actual claims costs and and increases the PERS
Pension Bond Reserve by $130,551. The offset is Balance Available, which is decreased by
$1,280,551.
630 Professional Services Fund
FY06 FY06
Adopted SB1 Action
7,275,383 0 7.275.383
7.275,383 0 7,275,383
7,501,913 (98,823) 7,403,090
I. RESOURCES
BEGINNING WORKING CAPITAL
226,530
CHANGE TO WORKING CAPITAL
REVENUE
Charges for Services
Total Revenue
TOTAL RESOURCES
FY06
Revised
(98,823) a
127,707
II. REQUIREMENTS
Department Operating
Central Services
Public Works
Total Department Operating
1,340,294
5.453,339
6,793,633
Non.Departmental
Interfund Transfers
Reserve
Reserve for Encumbrances
Balance Available
Total Non-Departmental
436,000
10,000
6,567
255,713
708,280
TOTAL REQUIREMENTS
7,501,913
630 Professional Services Fund'
o
295 b
295
1,340,294
5,453,634
6,793,928
o
(6,567) b
(92,551) a,b
(99,118)
436,000
10,000
o
163,162
609,162
(98,823)
7,403,090
(a) This action decreases the budgeted Beginning Working Capital by $98,823 and decreases 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) This action eliminates the Reserve for Encumbrance and distributes $295 to the Public Works Department for
payment of obligations incurred but not paid in FY05 and places the residual amount of $6,272 in Balance
Available,
FY06 GENERAL FUND CONTINGENCY TRACKING
ATT ACHMENTB
SUMMARY
nate ~~ ' ~~pr()'Ved
m~'\ttew~~ ~t(ltle$t t)($m'iRtll:>tl $; ~$ltle$t $ .tl.m()lltrt Sa:lal'l~
08/08/05
08/08/05
09/21/05
06/27/05
09/28/05
SB1
12/6/2005
Resources
Beginning Appropriation
Expenditures
Supplemental Budqet #1
1. November 8, 2005 Special Election
2. November 8, 2005 Voter's Pamphlet
3. November 8,2005 Neutral Information Mailing
4. Goa! 5 Phase II - South Hills Habitat Study
5. Outdoor Smoking Ordinance - Help Defray Business Permit Costs
6. Backfill Costs for Firefighters to Gulf Coast
S8#1 Subtotal
e~l@c;e~so ..S8#1...ifllllt'~qQ~~t$.a.l"e~I>J#Qved
$
340,000
340,000
$
3M):!)QO
340,OQO
100,000 100,000
20,000 20,000
20,000 20,000
120,000 120,000
15,000 15,000
22,748 22,748
297,748 297,748
42,25~
j:\FY03 GF Contingency.xls
ATTACHMENTC
Resolution Number
A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET;
MAKING APPROPRIATIONS FOR THE CITY OF EUGENE
FOR THE FISCAL YEAR BEGINNING JULY 1, 200S,
AND ENDING .JUNE 30, 2006.
The City Council ofthe City of Eugene finds that Adopting the Supplemental Budget and
Making Appropriations is necessary under ORS 294.480.
NOW THEREFORE,
BE IT RESOLVED BY mE CITY COUNCIL OF THE CITY OF EUGENE, A
Municipal Corporation of the State of Oregon, as follows:
Section 1.
That the Supplemental Budget for the City of Eugene, Oregon, for the fiscal year
beginning July 1, 2005, and ending June 30, 2006, as set forth in attached Exhibit
"A" is hereby adopted.
Section 2.
The Supplemental amounts for the fiscal year beginning July 1, 2005, and ending
June 30, 2006, and for the purposes shown in attached Exhibit "A" are hereby
appropriated.
Section 3.
That this Supplemental Budget is prepared in accordance with ORS
294.480(1)(a), which authorizes the formulation of a supplemental budget
resulting from "An occurrence or condition which had not been ascertained at the
time of the preparation ofa budget for the current year or current budget period
which requires a change in financial planning." This Supplemental Budget was
published in accordance with ORS 294.480(4).
Section 4.
This resolution complies with ORS 294.480(5), and does not authorize an
increase in the levy of property taxes above the amount published in the Annual
Budget publication.
The foregoing resolution adopted this 12th day of December, 2005.
City Recorder
EXHIBIT "A"
In dollars
GENERAL FUND
Departmental Operating
Central Services
Fire and Emergency Medical Services
Library, Recreation and Cultural Services
Planning and Development
Police Department
Public Works
Total Departmental Operating
Non-Departmental
Contingency
Interfund Transfer
* Reserves
Total Non-Departmental
TOTAL GENERAL FUND
SPECIAL ASSESSMENT MANAGEMENT FUND
Departmental Operating
Central Services
Total Departmental Operating
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL SPECIAL ASSESSMENT MANAGEMENT FUND
LIBRARY LOCAL OPTION LEVY FUND
Departmental Operating
Library, Recreation and Cultural Services
Total Departmental Operating
TOTAL LIBRARY LOCAL OPTION LEVY FUND
973,791
225,547
207,403
477,381
4,422,786
113,999
6,420,907
(297,748)
900,000
(946,814)
(344,562)
6,076,345
31 ,431
31 ,431
(23,978)
25,273
1,295
32,726
392,738
392,738
392,738
PARTNERSHIPS FOR YOUTH FUND
Non-Departmental
Interfund Transfer
Total Non-Departmental
(31,668)
(31,668)
(31,668)
TOTAL PARTNERSHIPS FOR YOUTH FUND
YOUTH AND SCHOOL SERVICES LOCAL OPTION LEVY FUND
Departmental Operating
Library, Recreation and Cultural Services 115,122
Total Departmental Operating 115,122
Non-Departmental
* Reserves
Total Non-Departmental
(105,628)
(105,628)
TOTAL PARTNERSHIPS FOR YOUTH FUND
9,494
ROAD FUND
Departmental Operating
Public Works Department
Total Departmental Operating
69,185
69,185
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
(128,941)
348,086
219,145
TOTAL ROAD FUND
288,330
PUBLIC SAFETY ANSWE.RING POINT FUND
Non-Departmental
* Reserves
Total Non-Departmental
(10,943)
(10,943)
(10,943)
TOTAL PUBLIC SAFETY ANSWERING POINT FUND
TRANSPORTATION UTILITY FUND
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Balance Available
Total Non-Departmental
TOTAL TRANSPORT A nON UTILITY FUND
TELECOM FUND
Departmental Operating
Central Services Department
Total Departmental Operating
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Reserves
Total Non-Departmental
TOTAL TELECOM FUND
CONSTRUCTION PERMIT FUND
Non-Departmental
* Balance Available
Total Non-Departmental
TOTAL CONSTRUCTION PERMIT FUND
(542,564)
(542,564)
22,887
22,887
(519,677)
743,521
743,521
4,600
4,600
272,246
272,246
1,020,367
1,310,343
1,310,343
1,310,343
SOLID WASTE/RECYCLING FUND
Departmental Operating
Planning and Development
Total Departmental Operating
Non~Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL SOLID WASTE/RECYCLING FUND
COMMUNITY DEVELOPMENT FUND
Departmental Operating
Planning and Development
Total Departmental Operating
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
Miscellaneous Fiscal Transactions
Total Non-Departmental
TOTAL COMMUNITY DEVELOPMENT FUND
21,080
21,080
(21,080)
48,909
27,829
48,909
349,149
349,149
56.699
56,699
338,888
338,888
744,736
LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND
Departmental Operating
Library, Recreation and Cultural Services
Total Departmental Operating
75,009
75,009
Capital Projects
Capital Projects
Total Capital Projects
246,392
246,392
Non~Departmental
* Reserves
* Balance Available
Total Non.Departmental
283,599
38,181
321,780
TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND
643,181
GENERAL OBLIGATION DEBT SERVICE FUND
Non.Departmental
,.. Unappropriated Ending Fund Balance
Total Non.Departmental
(4,348)
(4,348)
TOTAL GENERAL OBLIGATION DEBT SERVICE FUND
(4,348)
LIBRARY BONOS DEBT SERVICE FUND
Non-Departmental
* Reserves
Total Non-Departmental
1,542
1,542
TOTAL LIBRARY BONDS DEBT SERVICE FUND
1,542
SPECIAL ASSESSMENT BOND DEBT SERVICE FUND
Non-Departmental
* Reserves
Total Non-Departmental
159,229
159,229
TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND
159,229
GENERAL AND ROAD CAPITAL PROJECTS FUND
Departmental Operating
Central Services
Total Departmental Operating
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL GENERAL AND ROAD CAPITAL PROJECTS FUND
SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Balance Available
Total Non-Departmental
TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND
SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Balance Available
Total Non-Departmental
TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND
8,769
8,769
(38,680)
(38,680)
(58,769)
420,048
361 ,279
331,368
922,278
922,278
1,939.795
1,939,795
2,862,073
(697,529)
(697,529)
(201,429)
(201,429)
(898,958)
MUNICIPAL AIRPORT FUND
Departmental Operating
Public Works
Total Departmental Operating
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
Interfund Transfer
* Reserves
* Balance Available
Total Non-Departmental
TOTAL MUNICIPAL AIRPORT FUND
268,912
268,912
(1,976,485)
(1,976,485)
72,895
(366,711 )
40,645
(253,171)
(1,960,744)
PARKING SERVICES FUND
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL PARKING SERVICES FUND
138,951
138,951
10,278
(226,302)
(216,024)
(77,073)
WASTEWATER UTILITY FUND
Departmental Operating
Public Works
Total Departmental Operating
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL WASTEWATER UTILITY FUND
STORMWATER UTILITY FUND
Departmental Operating
Public Works
Total Departmental Operating
Capital Projects
Capital Projects
Total Capital Projects
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL STORMWATER UTILITY FUND
1,032,631
1,032,631
73,967
73,967
(497,548)
397,297
(100,251)
1,006,347
237,359
237,359
(265,316)
(265,316)
(141,183)
679,048
537,865
509,908
AMBULANCE TRANSPORT FUND
Departmental Operating
Fire and Emergency Medical Services
Total Departmental Operating
63,910
63,910
Non-Departmental
.. Reserves
* Balance Available
Total Non-Departmental
(14,910)
166,002
151,092
TOTAL EMERGENCY MEDICAL SERVICES FUND
215,002
FLEET SERVICES FUND
Departmental Operating
Public Works
Total Departmental Operating
781,205
781,205
Capital Projects
Capital Projects
Total Capital Projects
2,187
2,187
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
2,052,109
(561,825)
1,490,284
TOTAL FLEET SERVICES FUND
2,273,676
INFORMATION SYSTEMS AND SERVICES FUND
Departmental Operating
Central Services
Total Departmental Operating
295,318
295,318
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
(73,536)
83,620
10,084
TOTAL INFORMATION SYSTEMS AND SERVICES FUND
305,402
FACILITIES SERVICES FUND
Departmental Operating
Central Services
Total Departmental Operating
31,665
31,665
Capital Projects
Capital Projects
Total Capital Projects
19,126
19,126
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
(36,441)
130,447
94,006
TOTAL FLEET SERVICES FUND
144,797
RISK AND BENEFITS FUND
Departmental Operating
Central Services
Total Departmental Operating
35,000
35,000
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
1,240,051
(1,317,076)
(77,025)
TOTAL RISK AND BENEFITS FUND
(42,025)
PROFESSIONAL SERVICES FUND
Departmental Operating
Public Works
Total Departmental Operating
295
295
Non-Departmental
* Reserves
* Balance Available
Total Non-Departmental
TOTAL PROFESSIONAL SERVICES FUND
(6,567)
(92,551 )
(99,118)
(98,823)
TOTAL REQUIREMENTS - All FUNDS
14,732,254
* Reserves, Balance Available, and UEFB amounts are not appropriated for
spending and are shown for information purposes only.