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HomeMy WebLinkAboutItem 3: FY10 Proposed Budget for City of Eugene ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Action: Resolution 4980 Electing to Receive State Revenue Sharing Funds Pursuant to Section 221.770 of Oregon Revised Statutes; Resolution 4981Certifying that the City of Eugene Provides the Municipal Services Required by Oregon Revised Statues Section 221.760; and Resolution 4982 Adopting the Budget, Making Appropriations, Determining, Levying and Categorizing the Annual Ad Valorem Property Tax Levy for the City of Eugene for the Fiscal Year Beginning July 1, 2009, and Ending June 30, 2010 Meeting Date: June 22, 2009 Agenda Item Number: 3 Department: Central Services Staff Contact: Kitty Murdoch www.eugene-or.gov Contact Telephone Number: 682-5860 ISSUE STATEMENT Resolutions electing to receive State Revenue Sharing in the Fiscal Year beginning July 1, 2009, and ending June 30, 2010, and certifying that the City of Eugene provides municipal services required for receipt of state-shared revenues are required in order to continue receiving those state funds. ORS 294.434 requires the City Council to pass a resolution adopting the budget, making appropriations, determining, levying and categorizing the annual ad valorem property tax for the City of Eugene for the fiscal year beginning July 1, 2009, and ending June 30, 2010. BACKGROUND Council Action History Oregon Local Budget Law requires the City to conduct a public hearing to hear testimony on the FY10 City of Eugene Annual Budget as recommended by the Budget Committee on May 20, 2009, and on the proposed uses of State Revenue Sharing funds. The City Council has consistently met the requirement of Oregon Local Budget Law which requires that a jurisdiction adopt an annual budget by June 30 of each year. If a jurisdiction elects to receive State Revenue Sharing funds, it must hold a public hearing on the proposed uses of the funds and adopt resolutions or ordinances electing to receive the funds and certifying that the City provides qualifying municipal services. On June 10, 2009, the City Council voted 5-3 not to adopt an ordinance which would have established a 5% surcharge on solid waste fee collections to generate an estimated $900,000 for the operations and maintenance of local city streets. Estimated revenues and expenditure appropriation associated with this surcharge are included in the FY10 City of Eugene Annual Budget as recommended by the Budget Committee on May 20, 2009. To address this change, staff proposes to amend the Road Fund FY10 budget by $900,000 by eliminating the surcharge revenue, reducing the enhanced pothole repair program and instead redirecting those funds to maintain core street operating services in the upcoming fiscal year. The likely result of this reduction in operating budget is that the City will not be able to fund planned overlay projects on unimproved neighborhood streets to address severe pothole issues. If additional savings are realized in Z:\CMO\2009 Council Agendas\M090622\S0906223.doc the summer of 2009 on funded pavement preservation projects on improved streets as a result of lower than projected street repair contract costs, those funds can be reprogrammed later this year to backfill funding for the planned unimproved street overlays. A suggested amendment to reduce the Road Fund operating budget is included in the City Manager’s recommendation. On June 15, 2009, the City Council held a public hearing on the FY10 City of Eugene Annual Budget. The City Council received public comments from two citizens regarding the FY10 City of Eugene Annual Budget as summarized below: ? The Chair of the City of Eugene Budget Committee noted that at its May 20, 2009 meeting, those citizen members of the Budget Committee present voted unanimously to recommend that the City Council impose a 5% surcharge on solid waste fee collections to fund operations and maintenance of local city streets. He expressed concern that the decision not to impose the surcharge may result in funds being diverted from the pothole repair program. The speaker asked the council to consider other revenue sources in order to make up the $900,000 shortfall in the Road Fund budget. ? The second speaker asked whether adopting the FY10 City of Eugene Annual Budget appropriates funds for the Chad Drive and Crest Drive capital projects, and whether those funds can be used for the pothole repairs instead. In response to the second speaker’s comments, the City Engineer explained that the funds for the Chad Drive and Crest Drive capital projects were appropriated in prior fiscal years and are being carried forward into the FY10 budget. Policy Issues Annual Budget: ORS 294.435 provides that after the public hearing “has been held, the governing body shall enact the proper ordinances or resolutions to adopt the budget, to make the appropriations, to determine, make and declare the ad valorem property tax amount or rate to be certified to the assessor for either the ensuing year or each of the years of the ensuing budget period and to itemize and categorize the ad valorem property tax amount or rate as provided in ORS 310.060.” State Revenue Sharing: The City’s Revenue and Collection Policy 1 states, “The City will decrease the dependence on property taxes and diversify the supporting revenue base in the General Fund.” Electing to receive State Revenue Sharing supports this policy. Financial and/or Resource Considerations Financial and/or resources considerations are detailed in the FY10 Proposed Budget document and Budget Committee motions. A summary of the Budget Committee actions is provided in Attachment A. If Lane County does not enter into the proposed fund exchange agreement approved by the Budget Committee, supplemental budget action will be required to restore $1.0 million of Facility Reserve funding transfer to the Road Fund. State Revenue Sharing The FY10 estimated revenue from State Revenue Sharing is $1,204,000. The funds will be used to support General Fund services. A public hearing on possible uses of these funds was held by the Budget Committee on May 18, 2009. Budget Committee Recommendation Budget Committee review consisted of six work sessions and one public hearing. Public comment was received at three work sessions. A public hearing on the budget proposal was conducted on May 18, Z:\CMO\2009 Council Agendas\M090622\S0906223.doc 2009. The Budget Committee recommendation consists of the City Manager’s Proposed Budget for FY10, with several amendments. The Budget Committee recommendation, approved on May 20, 2009, on a 12-0 vote with Davidson, Kamrat, McDonald, and Taylor absent, is as follows: Ms. Syrett, seconded by Ms. Solomon, moved that the Budget Committee recommend to the Eugene City Council a FY10 budget for the City of Eugene that consists of the City Manager’s FY10 Proposed Budget, including the property tax levies and/or rates contained therein, amended to reflect appropriations for prior year encumbrances and prior year capital projects, and the amendments to the budget which have been approved by the Budget Committee. The motion was passed unanimously by those present. A summary of the Budget Committee’s recommended changes to the City Manager’s Budget are shown by fund and department below. All motions considered and the committee votes are shown in Attachment B. Attachment A reconciles the recommended budget to the proposed budget. Operating Budget General Fund Central Services Department: ? $549,686 increase to the legal services budget to support the newly created City Attorney’s Office, supported by reductions in the General Fund legal services budget in other City departments. Fire and Emergency Medical Services Department: ? Reduce the department’s legal services budget by $17,850 for support of the City Attorney’s Office in Central Services. Library, Recreation and Cultural Services Department: ? Reduce the department’s legal services budget by $14,300 for support of the City Attorney’s Office in Central Services. Planning and Development Department: ? $150,000 one-time funding for the Human Services Commission (HSC). ? Reduce the department’s legal services budget by $323,136 for support of the City Attorney’s Office in Central Services. Police Department: ? Reduce the department’s legal services budget by $118,000 for support of the City Attorney’s Office in Central Services. Public Works Department: ? Reduce the department’s legal services budget by $76,700 for support of the City Attorney’s Office in Central Services. Z:\CMO\2009 Council Agendas\M090622\S0906223.doc Wastewater Utility Fund Public Works Department: ? Remove the proposed right-of-way fee payment of $691,100 to the General Fund for pass- through to the Road Fund. Stormwater Utility Fund Public Works Department: ? Remove the proposed right-of-way fee payment of $1,012,900 to the General Fund for pass- through to the Road Fund. Capital Budget Transportation Capital Fund ? Reduce the Transportation Capital budget by $1.4 million and transfer $1.4 million in gas tax revenues to the Road Fund, according to council action on April 27, 2009. Non-Departmental Budget General Fund ? Reduce the Contingency Account by $150,000 for one year in order to support a one-time $150,000 increase to the Human Services Commission contract. ? Remove the $1,704,000 transfer of utility right-of-way fees to the Road Fund, per council direction on April 27, 2009. Road Fund ? Reduce Balance Available by $749,000, reflecting the following four decisions: Eliminate $1,704,000 proposed right-of-way fee on City utilities (Wastewater and o Stormwater) passed through from the General Fund; Reduce the proposed transportation surcharge on solid waste haulers from 10% to 5%, a o reduction of $945,000. This action will impose a 5% transportation surcharge on solid waste haulers generating an estimated $900,000 for road maintenance and operations. All monies collected from the surcharge are to be designated to local streets for operations and maintenance. Should the City receive any extra road funding from the state or other sources during FY10, that money should be used first to offset the fees as a priority in order to rescind the surcharge. (Note: Subsequent action by the City Council eliminating the surcharge has occurred, necessitating an amendment to the Road Fund budget. See the City Manager’s Recommendation.) Transfer $100,000 from the local Wastewater Utility Fund and $400,000 from the o Stormwater Utility Fund to the Road Fund for support of operations and maintenance. Direct $1.4 million of local gas tax revenue to the Road Fund and reduce $1.4 million in o revenues and spending from the Transportation Capital Fund. Facilities Services Fund ? Eliminate the $1.0 million transfer in FY10 from the Facility Reserve to the Road Fund to be used for filling potholes on city streets and create an intergovernmental expenditure of $1.0 million to Lane County for use in re-opening jail beds. The County will provide $2.2 million in matching funds to open 84 jail beds. Lane County will return $1.0 million to the City of Eugene from its Road Fund for patching potholes in city streets. Z:\CMO\2009 Council Agendas\M090622\S0906223.doc Other Approved Motions ? Procedural motion requiring any Budget Committee motion to increase funding include an offsetting expenditure reduction and/or revenue increase or identify another funding source elsewhere in the budget. ? Direct the City Manager and staff to investigate the possibility of selling surplus properties that have not been identified for other uses by the City and using the proceeds to fund police officers. Bring back options to the council or Budget Committee for work session and possible supplemental budget. ? Raise the cap to $357,000 on animal registration license revenue that can be retained by Lane County, maintain the City of Eugene General Fund contribution towards animal services at the current level, and do not increase fees for animal licenses. Use the Eugene dog license revenue beyond $257,000 (the previous cap) for low-income vouchers and pit bull spay and neuter vouchers, education of Eugene citizenry about responsible pet ownership, and outreach and access for Eugene citizenry regarding pet retention, education, and consultation. Lane County will make semi-annual reports to the City of Eugene about how the additional dog license revenue above $257,000 has been spent. ? Have the City Manager study and report back to the City Council about the possible options to resolve Ambulance Transport funding issues, including the incorporation of all or some portion of the Ambulance Transport Fund into the General Fund in the FY11 budget. ? Write a letter from the Budget Committee to the Lane County Commission urging them to support implementation of a county-wide vehicle registration fee in Lane County in order to provide funding for street operations and maintenance. ? Direct the City Manager to incorporate the advice of the citizen members of the Budget Committee on the disposition of the Facility Reserve, including inviting citizen members of the Budget Committee to the discussions regarding the Police facility and City Hall. Timing Under state statute, a budget must be approved prior to July 1, 2009, and a jurisdiction must elect to receive State Revenue Sharing funds and file a copy of the resolution or ordinance with the State of Oregon by July 31, 2009. Other Background Information The FY10 Proposed Budget document, Budget Committee packets, information distributed at Budget Committee meetings, and Budget Committee motions are available on the City’s website. RELATED CITY POLICIES Council Goals The budget supports department work plans designed to further Council Goals and Priorities. Financial Management Goals and Policies The budget was prepared following guidelines established in the Financial Management Goals and Policies. COUNCIL OPTIONS According to ORS 294.435, the City Council is limited to increasing expenditures in a fund by no more than $5,000 or 10 percent, whichever is greater, of the Budget Committee’s approved total in each or Z:\CMO\2009 Council Agendas\M090622\S0906223.doc any fund. If a larger expenditure increase is desired, republishing the budget summary in the local newspaper and conducting a second public hearing is required. The City Council may reduce revenues, move allocations within a fund and may decrease expenditures; however all actions must result in a balanced budget, where revenues equal expenditures, for each fund. Any increase to property taxes above the rate or amount approved by the budget committee requires republishing the budget summary and conducting a second public hearing. If members of the council wish to amend the budget resolutions, the motion must contain the specific appropriation line(s) being altered in the resolution and each motion must be self-balancing, meaning that a resource and a requirement must exactly offset each other. CITY MANAGER’S RECOMMENDATION The City Manager recommends passage of the two state revenue sharing resolutions and the resolution adopting the Budget Committee’s recommended budget for the City of Eugene with the following amendment: ? Reduce the operating appropriation for Public Works in the Road Fund (131) by $900,000 to $9,157,594. SUGGESTED MOTIONS Move to approve the attached resolution electing to receive state revenue sharing funds pursuant to Section 221.770 of Oregon Revised Statutes. Move to approve the attached resolution certifying that the City of Eugene provides the municipal services required by Oregon Revised Statues Section 221.760. Move to approve the attached resolution adopting the budget, making appropriations, determining, levying and categorizing the annual ad valorem property tax levy for the City of Eugene for the fiscal year beginning July 1, 2009, and ending June 30, 2010, with the following amendment: ? Reduce the operating appropriation for Public Works in the Road Fund (131) by $900,000 to $9,157,594. ATTACHMENTS A. Summary of Budget Committee Changes to the Executive Budget Recommendation B. Budget Committee Motions to Amend the FY10 Proposed Budget C. Resolution Electing to Receive State Revenue Sharing D. Resolution Certifying Municipal Services Provided E. Resolution Adopting the FY10 City of Eugene Budget FOR MORE INFORMATION Staff Contact: Kitty Murdoch Telephone: 682-5860 Staff E-Mail: kitty.m.murdoch@ci.eugene.or.us Z:\CMO\2009 Council Agendas\M090622\S0906223.doc ûÈÈÛÙÔÏ×ÎÈù RESOLUTION NO. _____ A RESOLUTION ELECTING TO RECEIVE STATE REVENUE SHARING FUNDS PURSUANT TO SECTION 221.770 OF OREGON REVISED STATUTES BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City of Eugene, Oregon, for the fiscal year ending June 30, 2010, elects to receive distribution of funds from State Revenue Sharing pursuant to Oregon Revised Statutes Section 221.770. Section 2. The Finance Services Director is hereby requested to file a copy of this Resolution with the Executive Department of the State of Oregon as prescribed by Oregon Revised Statutes Section 221.770. The foregoing Resolution adopted the 22nd day of June, 2009. ____________________________ City Recorder ûÈÈÛÙÔÏ×ÎÈø RESOLUTION NO. _____ A RESOLUTION CERTIFYING THAT THE CITY OF EUGENE PROVIDES THE MUNICIPAL SERVICES REQUIRED BY OREGON REVISED STATUTES SECTION 221.760 IN ORDER TO RECEIVE STATE SHARED REVENUES. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City of Eugene, Oregon, recognizes the desirability of assisting the State officer responsible for determining the eligibility of cities to receive State Shared Revenues under Oregon Revised Statutes Sections 323.455, 366.785 to 366.820, and 471.805. Section 2. The City of Eugene, Oregon, declares its eligibility to receive such funds as a city located within a county having more than 100,000 inhabitants that provides four or more of the following municipal services, as required in Oregon Revised Statutes Subsection 221.760(1): (a) Police Protection (b) Fire Protection (c) Street Construction, Maintenance, and Lighting (d) Sanitary Sewers (e) Storm Sewers (f) Planning, Zoning, and Subdivision Control The foregoing Resolution adopted the 22nd day of June, 2009. ____________________________ City Recorder ûÈÈÛÙÔÏ×ÎÈ÷ RESOLUTION NO.____ A RESOLUTION ADOPTING THE BUDGET, MAKING APPROPRIATIONS, DETERMINING, LEVYING AND CATEGORIZING THE ANNUAL AD VALOREM PROPERTY TAX LEVY FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2009, AND ENDING JUNE 30, 2010 The City Council of the City of Eugene finds that Adopting the Budget and Making Appropriations is necessary under ORS 294.305 to 294.565. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. That the budget for the City of Eugene, Oregon, for the year commencing July 1, 2009 and ending June 30, 2010, as set forth in attached Exhibit "A" is hereby Adopted. Section 2. That the City Council of the City of Eugene, Oregon makes Appropriations for the purposes as set forth in attached Exhibit "A" and authorizes the interfund loans described in Exhibit "C". Section 3. That a total levy in the amount of $7.0058 per $1,000 of Assessed Value be made against all taxable property within the City of Eugene in general and a Library Local Option Levy of $2,687,500 and a Bonded Debt Levy of $13,731,474 for the purpose of deriving funds necessary to carry on the different programs and to meet the expenses of the government of the City of Eugene for the fiscal year beginning July 1, 2009, and ending June 30, 2010; and to create and provide sinking funds and interest funds for the various outstanding bonds and obligations of the City. Section 4. That the following allocation and categorization subject to the limits of section 11b, Article XI of the Oregon Constitution constitute the above levy: Subject to the GeneralExcluded from Government Limitation the Limitation General Fund $7.0058 per $1,000 of Assessed Value $0 Library Local Option Levy $2,687,500$0 Bonded Debt Fund $0$13,731,474 Section 5. That the City Recorder is hereby requested to certify the levies as herein made and set forth to the County Assessor of Lane County, Oregon, and shall file with the County Assessor a copy of the budget as finally adopted, and such other documents as required by ORS 294.555(3). Section 6. That the list of fund titles and numbers set forth in attached Exhibit "B" is hereby adopted, and any fund numbers and fund titles in conflict herewith are hereby repealed. The foregoing Resolution adopted this 22nd day of June, 2009. City Recorder EXHIBIT A City of Eugene General Fund$$$ Department Operating Central Services22,929,077 Fire and Emergency Medical Services23,116,585 Library, Recreation & Cultural Services22,901,921 Planning and Development7,133,015 Police38,678,424 Public Works7,096,852 Total Department Operating 121,855,874 Non-Departmental Debt Service253,000 Interfund Transfers2,709,300 Intergovernmental Expenditures550,000 Contingency90,000 Reserve*3,082,556 Unappropriated Ending Fund Balance*20,200,000 Total Non-Departmental 26,884,856 Total General Fund148,740,730 Special Assessment Management Fund Department Operating Central Services84,515 Total Department Operating 84,515 Non-Departmental Interfund Transfers244,424 Misc. Fiscal Transactions120,000 Reserve*50,000 Balance Available*1,387,772 Total Non-Departmental 1,802,196 Total Special Assessment Management Fund1,886,711 Library Local Option Levy Fund Department Operating Library, Recreation and Cultural Services2,778,498 Total Department Operating 2,778,498 Non-Departmental Reserve*14,537 Total Non-Departmental 14,537 Total Library Local Option Levy Fund2,793,035 Road Fund$$$ Department Operating Public Works10,057,594 Total Department Operating 10,057,594 Non-Departmental Interfund Transfers818,000 Balance Available*1,050,439 Total Non-Departmental 1,868,439 Total Road Fund11,926,033 Public Safety Answering Point Fund Department Operating Police2,536,123 Total Department Operating 2,536,123 Non-Departmental Interfund Transfers150,000 Total Non-Departmental 150,000 Total Public Safety Answering Point Fund2,686,123 Transportation Utility Fund Non-Departmental Interfund Transfers52,008 Total Non-Departmental 52,008 Total Transportation Utility Fund52,008 Telecommunications Registration/Licensing Fund Department Operating Central Services4,737,043 Total Department Operating 4,737,043 Total Capital Projects 735,364 Non-Departmental Interfund Transfers1,402,000 Reserve*360,000 Balance Available*646,541 Total Non-Departmental 2,408,541 Total Telecommunications Registration/Licensing7,880,948 Construction Permits Fund$$$ Department Operating Fire and Emergency Medical Services382,722 Planning and Development5,820,618 Public Works500,164 Total Department Operating 6,703,504 Non-Departmental Interfund Transfers939,000 Intergovernmental Expenditures450,000 Balance Available*2,684,878 Total Non-Departmental 4,073,878 Total Construction Permits Fund10,777,382 Solid Waste/Recycling Fund Department Operating Planning and Development668,615 Total Department Operating 668,615 Non-Departmental Interfund Transfers63,000 Balance Available*328,496 Total Non-Departmental 391,496 Total Solid Waste/Recycling Fund1,060,111 Community Development Fund Department Operating Central Services6,000 Planning and Development2,777,450 Total Department Operating 2,783,450 Total Capital Projects 574,356 Non-Departmental Debt Service250,000 Interfund Transfers111,000 Intergovernmental Expenditures6,700,000 Miscellaneous Fiscal Transactions4,960,502 Reserve*600,000 Balance Available65,890 Total Non-Departmental 12,687,392 Total Community Development Fund16,045,198 Library, Parks and Recreation Special Revenue Fund$$$ Department Operating Library, Recreation & Cultural Services360,242 Total Department Operating 360,242 Total Capital Projects 433,597 Non-Departmental Reserve*1,727,953 Balance Available*135,156 Total Non-Departmental 1,863,109 Total Library, Parks and Recreation Special Revenue Fund2,656,948 General Obligation Debt Service Fund Non-Departmental Debt Service12,981,235 Total Non-Departmental 12,981,235 Total General Obligation Debt Service Fund12,981,235 Library Bond Debt Service Fund Non-Departmental Debt Service2,473,458 Total Non-Departmental 2,473,458 p,, Total Library Bond Debt Service Fund2,473,458 Special Assessment Bond Debt Service Fund Non-Departmental Debt Service400,000 Interfund Transfers20,000 Reserve*403,963 Total Non-Departmental 823,963 Total Special Assessment Bond Fund823,963 General Capital Projects Fund Department Operating Central Services26,654 Total Department Operating 26,654 Total Capital Projects 23,547,962 Non-Departmental Debt Service50,000 Reserve*14,000 Balance Available*961,508 Total Non-Departmental 1,025,508 Total General Capital Projects Fund24,600,124 Road Capital Projects Fund$$$ Non-Departmental Interfund Transfers300,965 Total Non-Departmental 300,965 Total Road Capital Projects Fund300,965 Systems Development Capital Projects Fund Department Operating Planning and Development86,045 Public Works245,004 Total Department Operating 331,049 Total Capital Projects 9,595,363 Non-Departmental Debt Service177,431 Interfund Transfers27,000 Reserve*17,432 Balance Available*850,651 Total Non-Departmental 1,072,514 Total Systems Development Capital Projects Fund10,998,926 Transportation Capital Fund Total Capital Projects 26,549,456 Non-Departmental Debt Service50,000 Balance Available*640,973 Total Non-Departmental 690,973 Total Transportation Capital Fund27,240,429 Special Assessments Capital Projects Fund Total Capital Projects 8,339,336 Non-Departmental Debt Service5,500,000 Interfund Transfers100,000 Balance Available*625,449 Total Non-Departmental 6,225,449 Total Special Assessments Capital Projects Fund14,564,785 Municipal Airport Fund$$$ Department Operating Fire and Emergency Medical Services729,071 Police381,249 Public Works5,592,814 Total Department Operating 6,703,134 Total Capital Projects 14,694,191 Non-Departmental Interfund Transfers514,000 Reserve*3,689,180 Balance Available*3,486,387 Total Non-Departmental 7,689,567 Total Municipal Airport Fund29,086,892 Parking Services Fund Department Operating Central Services450,289 Planning and Development2,940,168 Public Works23,582 Total Department Operating 3,414,039 Total Capital Projects 894,335 Non-Departmental Debt Service717,663 Interfund Transfers864,000 Reserve*725,324 Balance Available*743,105 Total Non-Departmental 3,050,092 Total Parking Services Fund7,358,466 Wastewater Utility Fund Department Operating Public Works17,705,578 Total Department Operating 17,705,578 Total Capital Projects 3,973,045 Non-Departmental Interfund Transfers1,657,000 Intergovernmental Expenditures18,755,000 Balance Available*402,729 Total Non-Departmental 20,814,729 Total Wastewater Utilities Fund42,493,352 Stormwater Utility Fund$$$ Department Operating Public Works11,114,543 Total Department Operating 11,114,543 Total Capital Projects 5,446,204 Non-Departmental Interfund Transfers 1,360,000 Intergovernmental Expenditures 15,000 Reserve* 400,000 Balance Available* 2,941,355 Total Non-Departmental 4,716,355 Total Stormwater Utility Fund 21,277,102 Ambulance Transport Fund Department Operating Fire and Emergency Medical Services5,970,983 Total Department Operating 5,970,983 Non-Departmental Interfund Transfers 963,615 Balance Available* 1,464 Total Non-Departmental 965,079 Total Ambulance Transport Fund 6,936,062 Fleet Services Fund Department Operating Public Works7,831,117 Total Department Operating 7,831,117 Total Capital Projects 21,433 Non-Departmental Interfund Transfers 435,000 Reserve* 10,023,084 Balance Available* 568,090 Total Non-Departmental 11,026,174 Total Fleet Services Fund 18,878,724 Information Systems and Services Fund Department Operating Central Services7,238,778 Total Department Operating 7,238,778 Non-Departmental Interfund Transfers 365,000 Reserve* 1,475,000 Balance Available* 1,337,064 Total Non-Departmental 3,177,064 Total Information Systems and Services Fund 10,415,842 Facilities Services Fund$$$ Department Operating Central Services9,322,809 Planning and Development259,977 Total Department Operating 9,582,786 Total Capital Projects 379,128 Non-Departmental Debt Service206,000 Interfund Loans153,036 Interfund Transfers667,000 Intergovernmental Expenditures1,000,000 Reserve*22,566,917 Balance Available*1,044,326 Total Non-Departmental 25,637,279 Total Facilities Services Fund35,599,193 Risk and Benefits Fund Department Operating Central Services25,844,891 Total Department Operating 25,844,891 Non-Departmental Debt Service4,519,400 Interfund Transfers203,000 Reserve*6,615,378 Balance Available*233,133 Total Non-Departmental 11,570,911 Total Risk and Benefits Fund37,415,802 Professional Services Fund Department Operating Public Works6,087,756 Total Department Operating 6,087,756 Non-Departmental Interfund Transfers635,000 Reserve*135,000 Balance Available*727,111 Total Non-Departmental 1,497,111 Total Professional Services Fund7,584,867 Total Resolution517,535,414 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only. Exhibit B City of Eugene Reporting Fund*Managing FundFund Titles 010(011 - 031)General Fund Reporting Fund 011General Fund Subfund 022AIRS Conversion Project Fund 031Cultural Services Fund 110(114 - 119)Special Assessment Management Reporting Fund 114Local Improvement Assistance Fund 115Assessment Management Fund 117City Sewer Deferral Fund 118Street Subsidy Program Fund 111111Library Local Option Levy Fund 131131Road Fund 132132Public Safety Answering Point Fund 133133Transportation Utility Fund 135135Telecommunications Registration/Licensing 150(151-152)Construction and Rental Housing Reporting Fund 151Construction Permits Fund 152Rental Housing Program Fund 155155Solid Waste/Recycling Fund 170(171 - 178)Community Development Reporting Fund 171Community Development Block Grant Fund 172 CDBG-108/Brownfields Economic Development Initiative Fund p 174Historic Preservation Loan Fund 175Low Income Housing Fund 176Community Revitalization Loan Fund 177CDBG Loan Program Revolving Fund 178HOME Fund 180(181 - 187)Library, Parks & Recreation Special Revenue Reporting Fund 181Library Miscellaneous Fund 182Morita Fund 185Parks & Recreation Miscellaneous Fund 186Hayes Fund 187Parks Maintenance Fund 211211General Obligation Debt Service Fund 221221Library Bond Debt Service Fund 250(251 - 298)Special Assessment Bond Debt Service Reporting Fund 251In-City Assessment Bond Reserve Fund 275Special Assessment Bond R Fund 277Special Assessment Bond Series 2006 Fund 278Special Assessment Bond Series 2007 Fund 310(311, 313 - 324)General Capital Projects Reporting Fund 311General Capital Projects Fund 314Housing Capital Projects Fund 319Public Art Fund 321Parks/Open Space Capital Project Fund 323City Hall Replacement Fund 3242006 PROS Bond Fund 312312Road Capital Projects Reporting Fund 330(332 - 336)Systems Development Capital Projects Reporting Fund 332Systems Development Capital Administration Fund *City of Eugene appropriates and reports to these combined funds. Exhibit B City of Eugene Reporting Fund*Managing FundFund Titles 333Transportation Systems Development Capital Projects Fund 334Wastewater Systems Development Capital Projects Fund 335Stormwater Systems Development Capital Projects Fund 336Parks Systems Development Capital Projects Fund 340(341-343)Transportation Capital Reporting Fund 341Road General Caital Fund 342Pavement Preservation Program Fund 3432008 Street Bond Fund 350(351 - 352)Special Assessment Capital Projects Reporting Fund 351Special Assessment Capital Fund 352Delayed Assessments Fund 510(511 - 514)Municipal Airport Reporting Fund 511Airport Fund 512Airport Construction Fund 513Airport Debt Service Fund 514Airport Service Development Fund 520(522 - 529)Parking Services Reporting Fund 522Parcade Parking Fund 523Performing Arts Parking Fund 524Overpark Parking Operations Fund 525Parking Operations Fund 526Pearl Street Garage Fund 56eaSteetGaageud 527Broadway & Charnelton Garage Fund 528Broadway Garage Debt Service Fund 529Parking Lots Fund 530(532 - 534)Wastewater Utility Reporting Fund 532Wastewater Utility - Capital Fund 533Wastewater Utility - Regional Fund 534Wastewater Utility - Local Fund 539(531, 535, 536)Stormwater Utility Reporting Fund 531Stormwater Utility - Capital Fund 535Stormwater Utility - Operation Fund 536Wetlands Mitigation Bank Fund 592592Ambulance Transport Fund 600(616,619)Fleet Services Reporting Fund 616Fleet Replacement and Acquisition 619Fleet Service Fund 610(611 - 613)Information Systems and Services Reporting Fund 611Information Systems & Services Fund 613Central Business Software Fund 615(614, 617, 618, 635)Facilities Services Reporting Fund 614Facilities Replacement Fund 617Atrium Fund 618Facilities Maintenance Fund 635Facilities Professional Services Fund 620(622 - 625)Risk and Benefits Reporting Fund 622Risk Management Fund 623Employee Health and Benefits Fund 624Pension Bond Fund 625Other Post Employment Benefits (OPEB) 630(631,632)Professional Services Reporting Fund 631Professional Services Fund *City of Eugene appropriates and reports to these combined funds. Exhibit B City of Eugene Reporting Fund*Managing FundFund Titles Parks & Open Space and Maintenance Professional Services 632 Fund *City of Eugene appropriates and reports to these combined funds. EXHIBIT C FY10 INTERFUND LOANS INCLUDED IN THE BUDGET COMMITTEES FY10 BUDGET RECOMMENDATION ã In compliance with ORS 294.460 and the City of Eugene Financial Management Goals and Policies, the FY10 Budget Recommendation and the Resolution Appropriating the Budget authorize the following new interfund loan(s): OPERATING INTERFUND LOANS The FY10 recommended budget contains no new operating interfund loans.