HomeMy WebLinkAboutItem 3 - PH/Action Supp. BudgetEUGENE CITY COUNCIL
AGENDA ITEM SUMMARY
Public Hearing and Action: Resolution 4796 Adopting a Supplemental Budget; Making
Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2003 and
Ending June 30, 2004
Meeting Date: June 28, 2004 Agenda Item Number: 3
Department: Central Services Staff Contact: Kitty Murdoch or Nikki Parness
www. cl. eugene, or. us Contact Telephone Number: 682-5021
AGENDA ITEM SUMMARY
This is the third Supplemental Budget for FY04. Oregon Local Budget Law (ORS 294.480) allows for
supplemental budgets for "an occurrence or condition which had not been ascertained at the time of the
preparation of a budget for the current year..."
BACKGROUND
Council Action History
Not applicable.
Policy Issues
Not applicable.
Council Goals
The budget supports department work plans designed to meet City Council goals.
Financial and/or Resource Considerations
Supplemental Budget #3 increases total expenditure authority by $1.78 million in the FY04 Budget. A
brief description of the proposed transactions is provided in Attachment A. This supplemental budget
does not authorize any increased property tax levy.
Other Background Information
For this Supplemental Budget, the proposed changes fall into the following categories. Examples of
each type are provided.
Uses of General Fund Contingency
The Central Services Department requests $50,000 from the General Fund contingency account to cover
the engineering consulting costs for the hospital siting project. CH2M Hill was retained to conduct
traffic analysis and develop conceptual plans and cost estimates for the transportation infrastructure
needed to support the siting of a hospital on the EWEB property. If this request is approved, the balance
in the General Fund contingency account will be $219,922. A spreadsheet listing the contingency
request and the account balance is included as Attachment B.
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Recognition of New Revenue
These transactions recognize unanticipated revenue and increase operating or capital appropriations or
non-departmental accounts. This supplemental budget recognizes:
,/' $365,585 in new grant revenue in the General Fund for the DUll Traffic Safety Grant and the
State Domestic Preparedness Equipment Grant and increases the Police Department operating
budget by the same amount.
,/' $183,937 in reimbursement grant revenue in the Community Development Fund for additional
HOME program income and activity level and increases the Planning and Development
Department operating budget by the same amount.
,/' $465,000 in revenue in the System Development Capital Projects Fund for additional Regional
Wastewater System Development Charges collected by the City of Eugene and passed through to
the Metropolitan Wastewater Management Commission (MWMC).
,/' $70,655 in new grant revenue in the Risk and Benefits Fund for emergency planning grants and
increases the Central Service Department operating budget by the same amount.
Other Significant Changes
This supplemental budget also:
,/' Closes out the Library Construction Subfund of the General and Road Capital Projects Fund and
transfers the residual $100,000 to the Facilities and Fleet Fund Facility Reserve. Interest revenue
is increased by $23,956 to reflect actual earnings, capital projects are reduced by $47,300, and
Balance Available is reduced by $28,744, bringing Balance Available to zero.
,/' Redistributes $450,000 in HOME grant revenue in the Community Development Fund between
the loan and operating appropriation due to higher low-income land acquisitions and lower low-
income home loans.
,/' Transfers $110,000 to the Facilities and Fleet Fund from the Fire and Emergency Medical
Services General Fund budget for ambulance and emergency rescue boat replacement.
,/' Increases the Central Service Department operating budget in the Risk and Benefits Fund by
$1,503,035 due to high claims costs and reserve increases required because of poor claims
experience in both general liability and health insurance. Balance Available is reduced by
$1,356,035 and recovery revenue from current year medical claims is increased by $147,000.
Capital Budget Adjustments
Capital Budget Adjustments in this supplemental budget are:
,/' $277,391 in the System Development Capital Projects Fund for the purchase of a city-owned
property at the intersection of Royal and Danebo Streets for the Royal Park site; this amount is
transferred to the Facilities and Fleet Fund Facility Reserve.
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Timing
In some cases, expenditure authority is needed immediately to carry out Council direction or to meet
legal or program requirements.
OPTIONS
Not applicable.
STAFF RECOMMENDATION
Approve the attached resolution adopting the Supplemental Budget.
SUGGESTED MOTION
Move to adopt Resolution 4796 adopting a Supplemental Budget; making appropriations for the City of
Eugene for the Fiscal Year beginning July 1, 2003 and ending June 30, 2004.
ATTACHMENTS
A. Transaction Summary
B. FY04 General Fund Contingency Tracking
C. Resolution
FOR MORE INFORMATION
Staff Contact: Kitty Murdoch or Nikki Parness
Telephone: 682-5021
Staff E-Mail: kitty.m.murdoch~ci.eugene.or.us
nikki, m. parnes s~ci. eugene, or. us
L:\CMO\2004 Council Agendas\M040628\S0406283.doc
ATTACHMENT A
Transaction Summary
010 General Fund
FY04 FY04 FY04 FY04 FY04 FY04
Adopted RFE* SBI Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 26,486,798 0 5,386,189 21,829 0 31,894,816
CHANGE TO WORKING CAPITAL
REVENUE
Taxes 69,736,997 0 0 0 0 69,736,997
Licenses/Permits 3,621,679 0 (1,161,467) 0 0 2,460,212
Intergovernmental 2,328,761 0 1,319,326 227,511 365,585 b 4,241,183
Rental 65,900 0 0 0 0 65,900
Charges for Services 10,420,471 0 200,815 74,005 0 10,695,291
Fines/Forfeitures 2,910,080 0 0 0 0 2,910,080
Miscellaneous 777,448 0 (34,897) 24,996 0 767,547
Interfund Transfers 7,784,955 0 (25,000 85,000 0 7,844,955
Fiscal Transactions 0 0 0 0 0 0
Total Revenue 97,646,291 0 298,777 411,512 365,585 98,722,165
TOTAL RESOURCES 124,133,089 0 5,684,966 433,341 365,585 J 30,6'16,98J
I1. REQUIREMENTS
Department Operating
Central Services 20,866,861 109,417 (1,085,213 500,000 15,256 a,e 20,406,321
Fire & Emergency Medical Svcs 17,297,704 14,820 (10,415 294,001 (147,000) c,d 17,449,110
Library, Rec & Cultural Svcs 15,985,588 84,060 213,549 18,511 (10,000) a 16,291,708
Planning and Development 6,051,464 132,044 3,529 50,000 78,744 a 6,315,781
Police 30,100,715 49,192 1,250,858 14,000 331,585 a,b 31,746,350
Public Works 5,325~138 89,644 101,074 0 0 5,515,856
Total Department Operating 95,627,470 479,177 473,382 876,512 268,585 97,725,126
Non-Departmental
Debt Service 23,525 0 0 0 0 23,525
Interfund Loans 62,500 0 0 0 0 62,500
Interfund Transfers 3,099,690 0 5,679,200 85,000 147,000 c,d 9,010,890
Intergovernmental Expend. 325,000 0 0 0 0 325,000
Contingency 340,000 0 (20,078) (50,000) (50,000) e 219,922
Reserve (less RFE) 8,643,477 391,750 (447,538) (478,171) 0 8,109,518
Reserve for Encumbrances 870,927 (870,927) 0 0 0 0
UEFB 15,140~500 0 0 0 0 15,140,500
Total Non-Departmental 28,505,619 (479,177) 5,211,584 (443,171) 97,000 32,891,855
TOTAL REQUIREMENTS 124,133,089 0 5,684,966 433,34'1 365,585 130,616,98~
010 General Fund
a This supplemental request redistributes City Attorney appropriation across departments to reconcile to year-to-date actuals.
b This supplemental budget request recognizes $365,585 in revenue from the DUll Traffic Safety Grant and the Domestic Prep
Equipment Grant and increases the Police budget by the same amount.
c This supplemental budget request transfers $37,000 from the Fire and Emergency Services Department to the General and Road
Capital Projects Fund. $27,000 is for the Santa Clara Fire Station; $10,000 is for the Fire Training's tank car prop completion.
d This supplemental budget request transfers $110,000 to the Facilities and Fleet Fund for ambulance and emergency rescue boat
replacement. Fire and Emergency Medical Services' budget is reduced by the same amount.
e This supplemental budget request reduces Contingency by $50,000 and increases the Central Services Department budget by the
same amount to cover the costs of conducting traffic analysis and developing conceptual plans and cost estimates for the
transportation infrastructure needed to support the siting of a hospital on the EWEB property.
170 Community Development Fund
FY04 FY04 FY04 FY04 FY04
Adopted SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 2,621,026 (304,053) 0 0 2,316,973
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental 4,098,746 968,959 400,000 183,937 a 5,651,642
Charges for Services 40,980 0 0 0 40,980
Miscellaneous 581,800 0 0 0 581,800
Fiscal Transactions 1,428,000 0 293,562 0 1,721,562
Total Revenue 6,149,526 968,959 693,562 183,937 7,995,984
TOTAL RESOURCES 8,770,552 664,906 693,562 183,937 10,312,957
I1. REQUIREMENTS
Department Operating
Central Services 6,000 0 0 0 6,000
Planning and Development 4,065,509 (704,305) 800,000 633,937 a,c 4,795,141
Total Department Operating 4,071,509 (704,305) 800,000 633,937 4,801,141
Capital Projects
Capital Projects 0 276,250 100,000 55,000 b 431,250
Cap. Carryover (Budget only) 2,010,144 (871,417) 0 0 1,138,727
Total Capital Projects 2,010,144 (595,167) 100,000 55,000 1,569,977
Non-Departmental
Interfund Transfers 110,000 390,000 0 0 500,000
Misc. Fiscal Transactions 2,573,269 1,580,008 (206,438) (505,000) b,c 3,441,839
Balance Available 5,630 (5,630) 0 0 0
Total Non-Departmental 2,688,899 1,964,378 (206,438) (505,000) 3,941,839
TOTAL REQUIREMENTS 8,770,552 664,906 693,562 183,937 10,312,957
170 Community Development Fund
a This supplemental request increases Springfield's HOME grant reimbursement by $183,937 to accommodate
additional HOME program income and increased level of activity.
b This supplemental request reduces the Downtown Revitalization Loan Program by $55,000 to cover additional costs
for finalizing Broadway re-opening capital projects.
c This supplemental request redistributes $450,000 in HOME grant appropriation between the loan and operating
appropriation due to higher Iow-income land acquisitions and lower Iow-income home loans.
310 General and Road Capital Projects Fund
FY04 FY04 FY04 FY04 FY04 FY04
Adopted RFE* SBI Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 26,590,739 0 (6,431,556) 0 0 20,159,183
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental 2,617,000 0 2,291,616 109,661 0 5,018,277
Charges for Services 0 0 54,912 0 0 54,912
Miscellaneous 505,750 0 850,000 0 23,956 c 1,379,706
Interfund Transfers 1,814,500 0 1,227,271 0 37,000 b 3,078,771
Fiscal Transactions 66,000 0 8,395,000 471,700 0 8,932,700
Total Revenue 5,003,250 0 12,818,799 581,361 60,956 18,464,366
TOTAL RESOURCES 31,593,989 0 6,387,243 581,361 60,956 38,623,549
II. REQUIREMENTS
Department Operating
Central Services 2,500 13,060 0 0 0 15,560
Total Department Operating 2,500 13,060 0 0 0 15,560
Capital Projects
Capital Projects 4,419,022 0 4,943,217 839,824 62,000 a,b 10,264,063
Cap. Carryover (Budget only) 24,254,233 0 1,225,776 0 (47,300) c 25,432,709
Total Capital Projects 28,673,255 0 6,168,993 839,824 14,700 35,696,772
Non-Departmental
Debt Service 0 0 210,000 2,949 0 212,949
Interfund Transfers 20,000 0 795,403 69,306 100,000 c 984,709
Reserve (less RFE) 325,000 0 0 0 0 325,000
Reserve for Encumbrances 13,060 (13,060) 0 0 0 0
Balance Available 2,560,174 0 (787,153) (330,718) (53,744) a,c 1,388,559
Total Non-Departmental 2,918,234 (13,060) 218,250 (258,463) 46,256 2,911,217
TOTAL REQUIREMENTS 31,593,989 0 6,387,243 581,361 60,956 38,623,549
310 General and Road Capital Proiects Fund
a This supplemental request increases the capital budget by $25,000 to pay for the additional turf crumb added to the youth sports
parks and decreases Balance Available by the same amount. The total cost of the project is approximately $50,000 and will be
split between the City and 4J, per the existing Intergovernmental Agreement.
b This supplemental budget recognizes a transfer of $37,000 from the General Fund. $27,000 is for the Santa Clara Fire Station;
$10,000 is for the Fire Training's tank car prop completion.
c This supplemental budget request closes out the Library Construction Subfund and transfers the residual $100,000 to the Facilities
and Fleet Fund Facility Reserve. Interest revenue is increased by $23,956 to reflect actual earnings, capital projects are reduced
by $47,300, and Balance Available is reduced by $28,744, bringing Balance Available to zero.
330 System Development Capital Projects Fund
FY04 FY04 FY04 FY04 FY04
Adopted SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 17,971,190 (3,031,340) 0 0 14,939,850
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental 0 1,175,417 0 0 1,175,417
Charges for Services 5,522,179 0 0 465,000 b 5,987,179
Miscellaneous 599,465 0 0 0 599,465
Total Revenue 6,121,644 1,175,417 0 465,000 7,762,061
TOTAL RESOURCES 24,092,834 (1,855,923) 0 465,000 22,701,911
II. REQUIREMENTS
Department Operating
Public Works 496,340 0 0 0 496,340
Total Department Operating 496,340 0 0 0 496,340
Capital Projects
Capital Projects 4,549,000 0 (73,120) (277,391) a 4,198,489
Cap. Carryover (Budget only) 11,983,911 (2,274,896) 0 0 9,709,015
Total Capital Projects 16,532,911 (2,274,896) (73,120) (277,391) 13,907,504
Non-Departmental
Debt Service 364,368 0 0 0 364,368
Interfund Transfers 0 0 73,120 277,391 a 350,511
Intergovernmental Expend. 690,000 0 0 465,000 b 1,155,000
Reserve (less RFE) 269,304 0 0 0 269,304
Balance Available 5,739~911 418~973 0 0 6~158~884
Total Non-Departmental 7,063,583 418,973 73,120 742,391 8,298,067
TOTAL REQUIREMENTS 24,092,834 (1,855,923) 0 465,000 22,701,911
330 System Development Capital Projects Fund
a This supplemental request transfers $277,391 from Parks SDCs to the Facilities and Fleet Services Fund Facility
Reserve for the purchase of property at Royal and Danebo Street for the Royal Park site and reduces capital projects
by the same amount.
b This supplemental request recognizes $465,000 in revenue for additional Regional Wastewater System Development
Charges collected by the City of Eugene and passed through to the Metropolitan Wastewater Management
Commission (MWMC).
615 Facilities and Fleet Services Fund
FY04 FY04 FY04 FY04 FY04 FY04
Adopted RFE* SB1 Action SB2Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 10,857,184 0 (499,748) 0 0 10,357,436
CHANGE TO WORKING CAPITAL
REVENUE
Rental 569,000 0 0 0 0 569,000
Charges for Services 12,294,750 0 0 1,786 0 12,296,536
Miscellaneous 550,550 0 122,500 5,152 0 678,202
Interfund Transfers 975,600 0 940,000 0 487,391 a,b,c 2,402,991
Fiscal Transactions 764,034 0 530,000 0 0 1,294,034
Total Revenue 15,153,934 0 1,592,500 6,938 487,391 17,240,763
TOTAL RESOURCES 26,011,118 0 1,092,752 6,938 487,391 27,598,199
II. REQUIREMENTS
Department Operating
Central Services 5,892,598 41,689 50,000 0 0 5,984,287
Planning and Development 219,981 0 0 0 0 219,981
Public Works 7,589,269 768,591 0 0 110,000 b 8,467,860
Total Department Operating 13,701,848 810,280 50,000 0 110,000 14,672,128
Capital Projects
Capital Projects 140,000 0 0 285,838 0 425,838
Cap. Carryover (Budget only) 354,778 0 11,165 0 0 365,943
Total Capital Projects 494,778 0 11,165 285,838 0 791,781
Non-Departmental
Debt Service 194,463 0 0 0 0 194,463
Interfund Loans 573,026 0 0 824,100 0 1,397,126
Interfund Transfers 1,662,000 0 0 0 0 1,662,000
Reserve (less RFE) 8,107,282 0 1,338,137 (1,103,000) 377,391 a,c 8,719,81'0
Reserve for Encumbrances 1,238,380 (1,238,380) 0 0 0 0
Balance Available 39,341 428,100 (306~550) 0 0 160~891
Total Non-Departmental 11,814,492 (810,280) 1,031,587 (278,900) 377,391 12,134,290
TOTAL REQUIREMENTS 26,011,118 0 1,092,752 6,938 487,391 27,598,199
615 Facilities and Fleet Services Fund
a This supplemental request recognizes a $277,391 transfer from the System Development Charges Fund for the purchase of property
at Royal and Danebo streets for the Royal Park site. The Facility Reserve is increased by the same amount.
b This supplemental budget request recognizes a transfer of $110,000 from the General Fund for ambulance and emergency rescue
boat replacement. The Fleet replacement budget is increased by the same amount.
c This supplemental budget request recognizes a $100,000 transfer from the General and Road Capital Projects Fund for the close-out
of the Library Construction Subfund and increases the Facility Reserve by the same amount.
620 Risk and Benefits Fund
FY04 FY04 FY04 FY04 FY04
Adopt d SB1 Action SB2 Action SB3 Action Revised
I. RESOURCES
BEGINNING WORKING CAPITAL 1,395,183 392,347 0 0 1,787,530
CHANGE TO WORKING CAPITAL
REVENUE
Intergovernmental 0 0 0 70,655 b 70,655
Charges for Services 21,787,188 0 0 0 21,787,188
Miscellaneous 184,000 0 800,000 147,000 a 1,131,000
Interfund Transfers 115,000 1,000,000 0 0 1,115,000
Fiscal Transactions 573~026 0 0 0 573,026
Total Revenue 22,659,214 1,000,000 800,000 217,655 24,676,869
TOTAL RESOURCES 24,054,397 1,392,347 800,000 217,655 26,464,399
I1. REQUIREMENTS
Department Operating
Central Services 17~116~526 0 800,000 1,573,690 a,b 19,490,216
Total Department Operating 17,116,526 0 800,000 1,573,690 19,490,216
Non-Departmental
Debt Service 3,830,550 0 0 0 3,830,550
Interfund Loans 764,035 0 0 0 764,035
Interfund Transfers 153,000 0 0 0 153,000
Reserve (less RFE) 1,175,810 1,050,788 0 0 2,226,598
Balance Available 1,014,476 341,559 0 (1,356,035) a 0
Total Non-Departmental 6,937,871 1,392,347 0 (1,356,035) 6,974,183
TOTAL REQUIREMENTS 24,054,397 1,392,347 800,000 217,655 26,464,399
620 Risk Mana~lement Fund
a This supplemental request increases the Central Services budget by $1,356,035 and reduces Balance Available by the
same amount. The increase will cover the higher claims costs and large reserve increases required due to poor claims
experience in both general liability and health insurance.
b This supplemental request recognizes $70,655 in emergency planning grant revenue and increases the Central Service
budget by the same amount.
ATTACHMENT B
FY04 GENERAL FUND CONTINGENCY TRACKING
General General General
Contingency Contingency Contingency
Resources
Beginning Appropriation $ 340,000 $ 340,000
Expenditures
Supplemental Bud.clet #1
09/24/03 1. Hospital Siting Contract- Planning &
(Resolution ~4778) Development 5,000 5,000
12/01/03 2. Cattery Central
Services 15,078 15,078
SB#1 Subtotal 20,078 20,078
~i~'~" ~ SB~ ~$~ 319,922
Supplemental Budget #2
03/08/04 1. Mayor's Ad Hoc Economic Planning &
Development Citizen Task Force Development 50,000 50,000
SB#2 Subtotal 50,000 50,000
Supplemental Budget #3
06/28/04 1. Hospital Siting Engineering Central
Services Services 50,000 50,000
SB#3 Subtotal 50,000 50,000
~t~ls/Baiance a~ of SB#3 $ ~0,000 ~0i000 2~9i922
6/22/2004 COE_SB3.xIs
Resolution Number 4796
A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET;
MAKING APPROPRIATIONS FOR THE CITY OF EUGENE
FOR THE FISCAL YEAR BEGINNING JULY 1, 2003,
AND ENDING JUNE 30, 2004.
The City Council of the City of Eugene finds that Adopting the Supplemental Budget and Making
Appropriations is necessary under ORS 294.480.
NOW THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal
Corporation of the State of Oregon, as follows:
Section 1.
That the Supplemental Budget for the City of Eugene, Oregon, for the fiscal year
beginning July 1, 2003, and ending June 30, 2004, as set forth in attached Exhibit "A"
is hereby adopted.
Section 2.
The Supplemental amounts for the fiscal year beginning July 1, 2003, and ending June
30, 2004, 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
of a 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 28th day of June, 2004.
City Recorder
EXHIBIT "A"
In dollars
GENERALFUND
Departmental Operating
Central Services 15,256
Fire and Emergency Medical Services (147,000)
Library, Recreation and Cultural Services (10,000)
Planning and Development 78,744
Police Department 331,585
Total Departmental Operating 268,585
Non-Departmental
Contingency (50,000)
Interfund Transfer 147,000
Total Non-Departmental 97,000
TOTAL GENERAL FUND 365,585
COMMUNITY DEVELOPMENT FUND
Departmental Operating
Planning and Development 633,937
Total Departmental Operating 633,937
Capital Projects
Capital Projects 55,000
Total Capital Projects 55,000
Non-Departmental
Miscellaneous Fiscal Transactions (505,000)
Total Non-Departmental (505,000)
TOTAL COMMUNITY DEVELOPMENT FUND 183,937
GENERAL AND ROAD CAPITAL PROJECTS FUND
Capital Projects
Capital Projects 14,700
Total Capital Projects 14,700
Non-Departmental
Interfund Transfer 100,000
Balance Available (53,744)
Total Non-Departmental 46,256
TOTAL GENERAL AND ROAD CAPITAL PROJECTS FUND 60,956
SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND
Capital Projects
Capital Projects (277,391
Total Capital Projects (277,391
Non-Departmental
Interfund Transfer 277,391
Intergovernmental Expenditures 465,000
Total Non-Departmental 742,391
TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND 465,000
FACILITIES AND FLEET SERVICES FUND
Departmental Operating
Public Works 110,000
Total Departmental Operating 110,000
Non-Departmental
Reserves 377,391
Total Non-Departmental 377,391
TOTAL FACILITIES AND FLEET SERVICES FUND 487,391
RISK MANAGEMENT FUND
Departmental Operating
Central Services 1,573,690
Total Departmental Operating 1,573,690
Non-Departmental
Balance Available (1,356,035)
Total Non-Departmental (1,356,035)
TOTAL RISK MANAGEMENT FUND 217,655
TOTAL REQUIREMENTS -ALL FUNDS 1,780,524