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HomeMy WebLinkAboutItem 3: Adoption of Resolution 5019 Adopting a Supplemental Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Possible Action: Adoption of Resolution 5019 Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2010, and Ending June 30, 2011 Meeting Date: December 13, 2010 Agenda Item Number: 3 Department: Central Services Staff Contact: Mia Cariaga www.eugene-or.gov Contact Telephone Number: 541-682-5408 ISSUE STATEMENT The council approval of the first Supplemental Budget (SB1) for FY11 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..." This Supplemental Budget (SB) does not authorize any increased property tax levy and has been advertised in compliance with Oregon statute. BACKGROUND The Supplemental Budget that occurs in December of a fiscal year is usually the largest because of audit adjustments to budgeted Beginning Working Capital and the reappropriation of funds from the prior fiscal year for program initiatives or projects begun, but not completed, in that year. Supplemental Budgets also recognize new revenue and authorize other unanticipated changes in legal appropriations. Transactions Related to Beginning Working Capital Isler & Company, LLC, the City's external auditor, has completed its FY10 audit and this Supplemental Budget reflects Marginal Beginning Working Capital (MBWC) information. The MBWC is the difference between the estimated and audited actual FY10 revenues and expenditures. This adjustment is recognized on SB1 and is the largest component of the transactions included in the budget request . General Fund Main Sub-Fund Update The council received an update on the General Fund financial status recently. The City Manager’s recommendations for use of MBWC in the General Fund take into consideration an anticipated deficit in the General Fund due to revenue shortfalls particularly in the area of property taxes. An updated six year General Fund forecast will be presented at a Budget Committee meeting in early 2011. General Fund Main Sub-Fund Transactions on SB1 After taking into account the reconciliation of the prior year encumbrance reserve, there is $6,205,732 available to be appropriated or put into reserves in the General Fund on SB1. From that amount, the City Manager is recommending $578,411 be reappropriated for FY11. The City Manager is recommending that the remaining $4,327,321 be placed into reserves; $1 million to be placed into a reserve for property tax appeals and $3,327,321 to be placed in the Reserve for Revenue Z:\CMO\2010 Council Agendas\M101213\S1012133.doc Shortfall upon approval. After this Supplemental Budget, there will be a total of $13,749,360 in Reserve for Revenue Shortfall, which represents 11.9% of FY11 adopted operating expenditures. This reserve balance will aid the organization in weathering the revenue shortfalls in the current year, and the uncertainty around the City’s future economic condition. A full list of General Fund reappropriations and other uses of MBWC is attached. This Supplemental Budget reflects the following Budget Committee motions passed in May 2010:  $900,000 general capital transfer, of which $300,000 will be dedicated to development of Creekside Park  $200,000 to the Public Works enhanced pothole program  $100,000 of unpsent downsizing costs to be used for the Human Services Commission Capital Carryover The Capital Project Carryover Reconciliation also occurs in this Supplemental Budget. An estimate of the unspent balance in each capital project was established in the FY11 Annual Budget. These estimates have been reconciled with actual FY10 expenditures and the Capital Budget is adjusted to reflect the remaining unspent balances in each project. The Capital Carryover on this SB totals $6,682,867. Recognition of Grants There are transactions on this Supplemental Budget that recognize new or expected revenues, primarily from grants and other agencies, and increase the operating and capital budgets. In some cases, capital project support from other governments for ongoing projects is put into Balance Available because the project is currently budgeted and the fund is being reimbursed for a share of the costs already appropriated or incurred. Grants that are received over a period of more than one fiscal year have their appropriation balances and revenues re-budgeted in the current fiscal year. In the General Fund, grant revenues totaling $1,950,403 are appropriated to departments. Details are included in the attachment. Non-General Fund Transactions This supplemental budget recognizes $15.4 million in non-general fund transactions, other than MBWC, encumbrances and capital carryover reconciliation. Most of this total is reflected in recognizing and re- budgeting 11.7 million in grants and other agency revenue. This Supplemental Budget also recognizes $225,000 of revenue from current tenants in the Country Club road facility for operations and maintenance due prior to the tenants vacating the building and commencement of construction. Other non-general fund transactions are detailed in the attachment. Timing In some cases, expenditure authority is needed immediately to carry out council direction or to meet legal or program requirements. Approval of Supplemental Budget #1 in December allows the organization to prepare more accurate mid-year projections by having the general ledger reflect the audited balances in each fund. This, in turn, enables staff to more accurately project the Beginning Working Capital for the next year’s Proposed Budget. RELATED CITY POLICIES These transactions conform to the City’s Financial Management Goals and Policies. Z:\CMO\2010 Council Agendas\M101213\S1012133.doc 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. Council may also adopt amended appropriation amounts or funding sources for specific requests in the supplemental budget. CITY MANAGER’S RECOMMENDATION Approve the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to adopt Resolution 5019 adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2010 and ending June 30, 2011. ATTACHMENTS A. Transaction Summary B. Resolution FOR MORE INFORMATION Staff Contact: Mia Cariaga Telephone: (541) 682-5408 Staff E-Mail: mia.cariaga@ci.eugene.or.us OR Staff Contact: Pavel Gubanikhin Telephone: (541) 682-5512 Staff E-Mail: pavel.e.gubanikhin@ci.eugene.or.us Z:\CMO\2010 Council Agendas\M101213\S1012133.doc Attachment A Transaction Summary 010 General Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 32,804,2246,262,07339,066,297 a,e,f CHANGE TO WORKING CAPITAL REVENUE Taxes93,278,000093,278,000 Licenses/Permits6,382,50006,382,500 Intergovernmental3,804,0131,950,4035,754,416 b Rental98,768098,768 Charges for Services11,312,442689,03512,001,477 c Fines/Forfeitures2,909,00002,909,000 Miscellaneous474,6200474,620 Interfund Transfers10,957,767267,53211,225,299 h Total Revenue129,217,1102,906,970132,124,080 TOTAL RESOURCES162,021,3349,169,043171,190,377 II.REQUIREMENTS Department Operating Central Services22,534,668637,07123,171,739 a Fire & Emergency Medical Svcs24,639,428348,17224,987,600 a,b,d Library, Rec & Cultural Svcs21,703,613323,59322,027,206 a,b,c,d,g Planning and Development6,123,327327,8186,451,145 a,d gp,,,,,, Police40,615,9182,814,94343,430,861 a,b,c,d Public Works6,257,17263,1036,320,275 a,d Total Department Operating121,874,1264,514,700126,388,826 Non-Departmental Debt Service245,0000245,000 Interfund Transfers4,923,7041,367,5326,291,236 a,h Contingency100,0000100,000 Intergovernmental Expenditures550,0000550,000 Reserve 12,819,1144,642,97717,462,091 a,e,f,i Reserve for Encumbrances1,356,166(1,356,166)0 a,g UEFB20,153,224020,153,224 Total Non-Departmental40,147,2084,654,34344,801,551 TOTAL REQUIREMENTS162,021,3349,169,043171,190,377 010 General Fund Main Subfund (011): Carryover Reconciliation Carryover Resources: Beginning Working Capital Adjustment * a) $5,962,911 Reserve for Encumbrance 1,281,555 Total Carryove 7,244,466 r Carryover Distributions: Reappropriations Central Services191,847 Fire and Emergency Medical Services240,800 Planning & Development30,000 Police115,764 Subtotal Reappropriations 578,411 Reserve for Encumbrance Distribution to Departments Central Services245,224 Fire and Emergency Medical Services1,597 Library, Recreation, and Cultural Services65,000 Planning & Development252,500 Police397,104 Public Works77,309 Subtotal Encumbrance Distribution1,038,734 Funding for Additional Jail Beds (Central Services)200,000 Transfer to the General Capital Projects Fund900,000 Transfer to the Road Fund200,000 Increase in Reserve for Property Tax Appeals1,000,000 Increase in Reserve for Revenue Shortfall3,327,321 Total Distributions7,244,466 BeginningWorkingCapitalReconciliation:ennnornaaeconcaon: *IncreasethebudgetedBeginningWorkingCapitalinthencrease eueeennnornaane *BgiigWkigCpitlRilitiIthbdgtdBgiigWkigCpitlith Main Subfund by $5,962,911, which is the audited balance from FY10 actual revenues and expenditures as determined by Isler & Company, LCC, the City's external auditor. Grants: b) These transactions request appropriation of unspent prior year grants and new grants in FY11. Fire and Emergency Medical Services117,159 Library, Recreation, and Cultural Services188,848 Police1,644,396 Total Department Grants1,950,403 New Revenues: c) These transactions increase expenditure authority due to new revenue. Police - Fire Dispatch Contracts & Reimbursable Overtime661,613 LRCS - Federal E-rate Program27,422 Total New Revenue689,035 Increase Human Services Commission (HSC) Allocation: d) per Budget Committee Motion Fire - FY11 Downsizing Savings(11,384) LRCS - FY11 Downsizing Savings(15,794) PDD - FY11 Downsizing Savings(54,682) Police - FY11 Downsizing Savings(3,934) Public Works - FY11 Downsizing Savings(14,206) FY11 Downsizing Savings(100,000) One-Time FY11 Increase in HSC Contribution (Planning & Development)100,000 010 General Fund AIRS Subfund (022): Beginning Working Capital Reconciliation: e) Increases Beginning Working Capital by $1,420 and increases the AIRS reserve by the same amount to adjust Beginning Working Capital to audited levels. Cultural Services Subfund (031): Beginning Working Capital Reconciliation: f) Increases Beginning Working Capital by $297,742 and increases the Cultural Services Reserve by the same amount to adjust Beginning Working Capital to audited levels. Encumbrance Estimate Reconciliation: g) Increase Library, Recreation and Cultural Services (LRCS) Department operating appropriations by $58,117 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid, decrease Reserve for Encumbrances by $74,611, and increase Cultural Services Subfund Reserve by $16,494. Equipment Replacement Subfund (041): Appropriation Adjustment: h) Recognize $267,532 in Main Subfund transfer revenue and increase appropriations for future General Fund equipment replacement by the same amount. Summary of General Fund Reserves: i) (excluding reserves for prior year encumbrances) FY11FY11FY11 AdoptedSB1 ActionRevised General Fund Reserve for Revenue Shortfall$10,422,039 $3,327,321 $13,749,360 General Fund Reserve for 2012 Olympic Trials$200,000$0 $200,000 General Fund Reserve for Property Tax Appeals$0 $1,000,000 $1,000,000 AIRS Conversion Project Subfund Reserve$11,542 $1,420 $12,962 Cultural Services Subfund Reserve$1,966,838 $314,236 $2,281,074 Cultural Services Reserve - Dedicated Donations for Arts$32,550$0 $32,550 EquipmentReplacementReserve$186145,$0 $186145, EquipmentReplacementReserve$186145$0$186145 Total$12,819,114 $4,642,977 $17,462,091 110 Special Assessments Management Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,359,21717,6371,376,854 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services101,6200101,620 Miscellaneous30,800030,800 Interfund Transfers120,0000120,000 Fiscal Transactions12,500012,500 Total Revenue264,9200264,920 TOTAL RESOURCES1,624,13717,6371,641,774 II.REQUIREMENTS Department Operating Central Services85,110085,110 Total Department Operating85,110085,110 Non-Departmental Interfund Transfers153,0000153,000 Misc. Fiscal Transactions120,0000120,000 Reserve R5000050,000005000050,000 Balance Available1,216,02717,6371,233,664 a Total Non-Departmental 1,539,02717,6371,556,664 TOTAL REQUIREMENTS1,624,13717,6371,641,774 110 Special Assessments Management Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $17,637, and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 111 Library Local Option Levy Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 452,304213,188665,492 a CHANGE TO WORKING CAPITAL REVENUE Taxes2,583,19102,583,191 Rental18,000018,000 Miscellaneous12,244012,244 Total Revenue2,613,43502,613,435 TOTAL RESOURCES3,065,739213,1883,278,927 II.REQUIREMENTS Department Operating Library, Rec & Cultural Svcs2,913,800(35,000)2,878,800 b Total Department Operating2,913,800(35,000)2,878,800 Non-Departmental Reserve 151,939248,188400,127 a,b Total Non-Departmental 151,939248,188400,127 TOTAL REQUIREMENTS3,065,739213,1883,278,927 111 Library Local Option Levy Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $213188andincreasetheLibraryLevyreservebythesameamountThisadjustmentbringstheFY11,. $213188andincreasetheLibraryLevyreservebythesameamountThisadjustmentbringstheFY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease LRCS Department operating appropriation by $35,000 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increases the Library Levy reserve by the same amount. 131 Road Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,363,330578,7281,942,058 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits1,462,00001,462,000 Intergovernmental7,917,00040,3757,957,375 d Rental42,801042,801 Charges for Services47,000047,000 Miscellaneous128,0840128,084 Interfund Transfers0200,000200,000 c Total Revenue9,596,885240,3759,837,260 TOTAL RESOURCES10,960,215819,10311,779,318 II.REQUIREMENTS Department Operating Public Works9,460,364475,7999,936,163 b,c,d,e Total Department Operating9,460,364475,7999,936,163 Non-Departmental Interfund Transfers751,0000751,000 Balance Available748,851343,3041,092,155 a,b,e Total Non-Departmental 1,,499,,851343,3,041,,843,,155 TotalNonDepartmental14998513433041843155 TOTAL REQUIREMENTS10,960,215819,10311,779,318 131 Road Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $578,728 and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Public Works Department operating appropriations by $241,548 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. Interfund Transfer: c) Increase interfund transfer revenues by $200,000 and increase Public Works department operating appropriations by the same amount. These funds are transferred from the General Fund pursuant to the Budget Committee motion passed in May of 2010 to use $200,000 of the General Fund Marginal Beginning Working Capital towards the enhanced pothole program. Federal Highway Administration Grant: d) Recognize $40,375 in Federal Highway Administration grants to upgrade traffic control systems on Franklin Boulevard, and increase Public Works department operating appropriations by the same amount. Pothole Program Reappropriation: e) Reappropriate $476,972 in FY10 pothole program funding to finish work on unimproved streets and pothole repair, and decrease Balance Available by the same amount. 132 Public Safety Answering Point Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 108,200(108,200)0 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental859,0000859,000 Charges for Services1,786,70586,5951,873,300 a Miscellaneous2,60702,607 Total Revenue2,648,31286,5952,734,907 TOTAL RESOURCES2,756,512(21,605)2,734,907 II.REQUIREMENTS Department Operating Police2,606,512(21,605)2,584,907 a,b Total Department Operating2,606,512(21,605)2,584,907 Non-Departmental Interfund Transfers150,0000150,000 Balance Available000 a,b Total Non-Departmental 150,0000150,000 TOTAL REQUIREMENTS2,756,512(21,605)2,734,907 132 Public Safety Answering Point Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $108,200, increase Charges for Services revenues by $86,595, and decrease Balance Available by $21,605. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Police Department operating appropriations by $21,605 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. 135 Telecom Registration/Licensing Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 3,313,5051,778,0695,091,574 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,900,00002,900,000 Miscellaneous35,000035,000 Total Revenue2,935,00002,935,000 TOTAL RESOURCES6,248,5051,778,0698,026,574 II.REQUIREMENTS Department Operating Central Services3,565,7251,097,9254,663,650 c,d Total Department Operating3,565,7251,097,9254,663,650 Capital Projects Capital Carryover 159,091(1,381)157,710 b Total Capital Projects159,091(1,381)157,710 Non-Departmental Interfund Transfers1,387,00001,387,000 Reserve 485,0000485,000 Balance Available651,689681,5251,333,214 a,b,c,d Total Non-Departmental 2,523,689681,5253,205,214 TOTAL REQUIREMENTS6,248,5051,778,0698,026,574 135 Telecom Registration/Licensing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,778,069 and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation b): Decrease Capital Carryover by $1,381 and increase Balance Available by the same amount. This action reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriation by $8,575 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. Telecommunication Project Reappropriation: d) Reappropriate $1,106,500 in unspent FY10 funds towards Telecommunications projects and decrease Balance Available by the same amount. 150 Construction and Rental Housing Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,285,882198,7321,484,614 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,724,90002,724,900 Charges for Services3,093,880600,0003,693,880 b Fines/Forfeitures70,250070,250 Miscellaneous424,5000424,500 Total Revenue6,313,530600,0006,913,530 TOTAL RESOURCES7,599,412798,7328,398,144 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs285,0220285,022 Planning and Development4,852,84504,852,845 Public Works400,9740400,974 Total Department Operating5,538,84105,538,841 Non-Departmental Interfund TransfersIfdTf793000793,00000793000793,000 Intergovernmental Expend.500,000600,0001,100,000 b Balance Available767,571198,732966,303 a Total Non-Departmental 2,060,571798,7322,859,303 TOTAL REQUIREMENTS7,599,412798,7328,398,144 150 Construction and Rental Housing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $198,732 and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Pass-Through Revenues and Expenditures: b) Increase pass-through revenues associated with the Oregon state permit surcharge and Bethel construction excise tax to recognize higher than anticipated pass-through activity, and increase intergovernmental pass-through expenditures by the same amount. 155 Solid Waste/Recycling Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 725,018112,134837,152 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits606,3630606,363 Charges for Services7000700 Miscellaneous9,00009,000 Total Revenue616,0630616,063 TOTAL RESOURCES1,341,081112,1341,453,215 II.REQUIREMENTS Department Operating Planning and Development744,213223,000967,213 b Total Department Operating744,213223,000967,213 Non-Departmental Interfund Transfers50,000050,000 Balance Available546,868(110,866)436,002 a, b Total Non-Departmental 596,868(110,866)486,002 TOTAL REQUIREMENTS1,341,081112,1341,453,215 155 Solid Waste/Recycling Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $112,134 and increases Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Waste Prevention Project Reappropriation: b) Reappropriate $223,000 in unspent FY10 funds for several waste prevention projects, including the Solid Waste System Review project, Climate and Energy Action Plan, and a new licensee reporting system, and decrease Balance Available by the same amount. 170 Community Development Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,540,431597,6632,138,094 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental7,040,191142,5687,182,759 a,b Charges for Services5,00005,000 Miscellaneous1,263,25001,263,250 Fiscal Transactions7,398,00007,398,000 Total Revenue15,706,441142,56815,849,009 TOTAL RESOURCES17,246,872740,23117,987,103 II.REQUIREMENTS Department Operating Central Services6,00006,000 Planning and Development3,618,48603,618,486 Total Department Operating3,624,48603,624,486 Capital Projects Capital Projects700,0000700,000 CapitalProjects700,0000700,000 Capital Carryover34,240108,328142,568 b Total Capital Projects734,240108,328842,568 Non-Departmental Debt Service400,0000400,000 Interfund Transfers115,0000115,000 Misc. Fiscal Transactions5,269,146(851)5,268,295 a Intergovernmental Expend.6,504,00006,504,000 Reserve (Less RFE)600,0000600,000 Balance Available0632,754632,754 a Total Non-Departmental12,888,146631,90313,520,049 TOTAL REQUIREMENTS17,246,872740,23117,987,103 170 Community Development Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $597,663, increase the budgeted FY11 CDBG Grant Revenue by $34,240, decrease Commercial Revitalization Trust loan appropriations by $851, and increase Balance Available by $632,754. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b)Recognize $108,328 in CDBG grant revenues, and increase the capital carryover by the same amount. The adjustment reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. 180 Library, Parks, and Recreation Special Revenue Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,645,44496,2352,741,679 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental01,6821,682 d Miscellaneous309,5401,000,0001,309,540 c Total Revenue309,5401,001,6821,311,222 TOTAL RESOURCES2,954,9841,097,9174,052,901 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs319,4421,000,0001,319,442 c Total Department Operating319,4421,000,0001,319,442 Capital Projects Capital Projects151,5210151,521 Capital Carryover371,360(3,788)367,572 b Total Capital Projects522,881(3,788)519,093 Non-Departmental Reserve2,031,97786,0672,118,044 a BalanceAvailableaance vaae80684,15638,96322, abda,, BlAilbl8068415638bd96322 Total Non-Departmental2,112,661101,7052,214,366 TOTAL REQUIREMENTS2,954,9841,097,9174,052,901 180 Library, Parks, and Recreation Special Revenue Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $96,235, increase Reserves per requirements of donation agreements by $86,067, and increase Balance Available by $10,168. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $3,788 and increase Balance Available by the same amount. This action reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Donation Revenue: c) Recognize $1,000,000 in donation revenue from Elsa Goodyear Trust and increase operating appropriations in the Library, Recreation and Cultural Services Department for a transfer to the Oregon Community Foundation, which will manage these funds on behalf of the Eugene Public Library Foundation, by the same amount. Re-budget d) grant revenues in the amount of $1,682 for the Veterans Memorial Park Projects and increase Balance Available by the same amount. 211 General Obligation Debt Service Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 0609,323609,323 a CHANGE TO WORKING CAPITAL REVENUE Taxes13,276,808013,276,808 Miscellaneous27,000027,000 Total Revenue13,303,808013,303,808 TOTAL RESOURCES13,303,808609,32313,913,131 II.REQUIREMENTS Non-Departmental Debt Service13,303,808013,303,808 UEFB0609,323609,323 a Total Non-Departmental 13,303,808609,32313,913,131 TOTAL REQUIREMENTS13,303,808609,32313,913,131 211 General Obligation Debt Service Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $609,323 and increases Unappropriated Ending Fund Balance (UEFB) by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 221 Library Bond Debt Service Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 39,7527439,826 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous1000100 Total Revenue1000100 TOTAL RESOURCES39,8527439,926 II.REQUIREMENTS Non-Departmental Interfund Transfers39,852039,852 Reserve 07474 a Total Non-Departmental 39,8527439,926 TOTAL REQUIREMENTS39,8527439,926 221 Library Bond Debt Service Fund Beginning Working Capital Reconciliation: a)This action increases the budgeted Beginning Working Capital )gggpggggp by $74 and increases Reserves by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. This fund will be closed out in FY11 due to completion of the Library Bond Debt Service payments. 250 Special Assessment Bond Debt Service Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 415,4469,426424,872 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous64,500064,500 Fiscal Transactions344,8000344,800 Total Revenue409,3000409,300 TOTAL RESOURCES824,7469,426834,172 II.REQUIREMENTS Non-Departmental Debt Service400,0000400,000 Interfund Transfers20,000020,000 Reserve 404,7469,426414,172 a Total Non-Departmental824,7469,426834,172 TOTAL REQUIREMENTS824,7469,426834,172 250 Special Assessment Bond Debt Service Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $9,426 and increases the Reserve by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 310 General Capital Projects Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 21,045,605(9,218,271)11,827,334 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0230,669230,669 c Rental20,000020,000 Miscellaneous35,000035,000 Interfund Transfers2,469,300900,000d3,369,300 Fiscal Transactions8,50015,351,55715,360,057 a,b Total Revenue2,532,80016,482,22619,015,026 TOTAL RESOURCES23,578,4057,263,95530,842,360 II.REQUIREMENTS Department Operating Central Services10,000010,000 Total Department Operating10,000010,000 Capital Projects Capital Projects2,761,128899,9563,661,084 a,d Capital Carryover20,470,9166,125,94026,596,856 b Total Capital Projects23,232,0447,025,89630,257,940 Non-Departmental Debt Service50,000050,000 Reserve 29,000029,000 Balance AvailableBlAilbl257361257,361238,059238059495420495,420 a,b,c 336,361 Total Non-Departmental238,059574,420 TOTAL REQUIREMENTS23,578,4057,263,95530,842,360 310 General Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $9,218,271, increase General Obligation Bond Proceeds by $15,164,979 to rebudget revenue for bonds authorized but not sold in the prior fiscal year, decrease capital appropriations by $44, and increase Balance Available by $5,946,752. This action brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Increase the capital carryover by $6,125,940, increase revenue for bonds authorized but not sold in the prior fiscal year by $186,578, and decrease Balance Available by $5,939,362. This adjustment reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Re-budget c) intergovernmental revenues in the amount of $230,669 for externally funded projects not completed in prior fiscal years and increase Balance Available by the same amount. Interfund Transfer: d) Recognize $900,000 in General Fund interfund transfer revenues and increase appropriations for capital preservation projects ($600,000) and Creekside Park development ($300,000) by the same amount. $300,000 for Creekside Park is the first of two installments for developing this park pursuant to the Budget Committee motion passed in May of 2010, with the second installment to follow in FY12 if the funds are available. 330 System Development Capital Projects Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 5,283,64839,5795,323,227 a CHANGE TO WORKING CAPITAL REVENUE Rental104,0000104,000 Charges for Services2,009,53602,009,536 Miscellaneous60,683060,683 Total Revenue2,174,21902,174,219 TOTAL RESOURCES7,457,86739,5797,497,446 II.REQUIREMENTS Department Operating Planning and Development83,904083,904 Public Works273,3220273,322 Total Department Operating357,2260357,226 Capital Projects Capital Projects853,5000853,500 Capital Carryover4,066,200(421,382)3,644,818 b TlCilPjTotal Capital Projects4,919,700(421,382)4919700(421382)4,498,3184498318 Non-Departmental Interfund Transfers15,000015,000 Balance Available2,165,941460,9612,626,902 a, b 2,180,941460,9612,641,902 0 TOTAL REQUIREMENTS7,457,86739,5797,497,446 330 System Development Capital Projects Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $39,579 and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $421,382 and increase Balance Available by the same amount. The adjustment reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. 340 Transportation Capital Projects Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 21,680,186(13,418,071)8,262,115 a CHANGETOWORKINGCAPITAL L REVENUE Taxes2,940,00002,940,000 Intergovernmental495,0007,004,3557,499,355 c,d Rental30,000030,000 Charges for Services10,000010,000 Miscellaneous41,000041,000 Interfund Transfers30,000030,000 Fiscal Transactions6,850,0003,998,92810,848,928 a Total Revenue10,396,00011,003,28321,399,283 TOTAL RESOURCES32,076,186(2,414,788)29,661,398 II.REQUIREMENTS Capital Projects CapitalProjects10435000,,1168695,,11603695,, def,, CapitalProjects104350001168695 def 11603695 Cap. Carryover (Budget only)21,147,280(4,275,202)16,872,078 b Total Capital Projects31,582,280(3,106,507)28,475,773 Non-Departmental Debt Service40,000040,000 Balance Available453,906691,7191,145,625 a,b,c,e,f Total Non-Departmental493,906691,7191,185,625 ,,,,,, TOTALREQUIREMENTS32076186(2414788)29661398 TOTALREQUIREMENTS32076186(2414788)29661398 340 Transportation Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $13,418,071, increase Draws on General Obligation Line of Credit for bonds authorized but not sold in the prior fiscal year by $3,998,928, and decrease Balance Available by $9,419,143. These adjustments bring the FY11BudgetedBeginningWorkingCapitalincompliancewiththeauditedFY10actualrevenuesandugeeegnnngorngapan compance we aue acua revenues an FY11BdtdBiiWkiCitliliiththditdFY10tld expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $4,275,202 and increase Balance Available by the same amount. The adjustment reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Re-budget c) intergovernmental revenues in the amount of $4,361,515 for externally funded projects not completed in prior fiscal years, including Delta Ponds Overpass, West Bank Trail Extension, Bailey Hill Road pedestrian improvements and Pavement Preservation Projects, and increase Balance Available by the same amount. Grant Revenues: d) Recognize $2,642,840 in intergovernmental revenues associated with grant funding for Pavement Preservation projects, West Bank Trail, and Amazon and Willamette Path Connectors, and increase capital appropriations by the same amount. Capital Appropriation Adjustment: e) Reduce capital appropriations for the Delta Ponds Bridge by $1,555,144 due to favorable bids and increase Balance Available by the same amount. Capital Appropriation Adjustment: f) Increase capital appropriations for engineering work on street capital planning and right-of-way vacations by $80,999 and decrease Balance Available by the same amount.itllidihtftib$80999ddBlAilblbtht 350 Special Assessment Capital Projects Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,838,014(2,121,579)a716,435 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous76,400076,400 Interfund Transfers150,0000150,000 Fiscal Transactions1,890,0002,056,190a3,946,190 Total Revenue2,116,4002,056,1904,172,590 TOTAL RESOURCES4,954,414(65,389)4,889,025 II.REQUIREMENTS Capital Projects Capital Carryover 2,178,761(745,314)b1,433,447 Total Capital Projects2,178,761(745,314)1,433,447 Non-Departmental Debt Service2,000,00002,000,000 Interfund Transfers100,0000100,000 Balance Available675,653679,925a,b1,355,578 TlNDlTotal Non-Departmental2,775,653679,92527756536799253455578 TOTAL REQUIREMENTS4,954,414(65,389)4,889,025 350 Special Assessment Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $2,121,579, increase the budgeted Draws on Line of Credit revenue by $2,056,190 to rebudget revenues not collected in the prior fiscal year, and decrease Balance Available by $65,389. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $745,314 and increase Balance Available by the same amount. The adjustment reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. 510 Municipal Airport Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 16,626,259(3,802,473)12,823,786 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental8,852,1152,365,21411,217,329 c,e Rental3,203,41903,203,419 Charges for Services4,283,34104,283,341 Fines/Forfeitures8,00008,000 Miscellaneous97,061097,061 Fiscal Transactions65,060065,060 Total Revenue16,508,9962,365,21418,874,210 TOTAL RESOURCES33,135,255(1,437,259)31,697,996 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs737,3070737,307 Police384,4220384,422 Public Works5,110,292(22,643)5,087,649 d Total Department Operating6,232,021(22,643)6,209,378 Capital Projects Capital Projects8,450,000735,2149,185,214 e Capital Carryover11,447,615(6,412,860)5,034,755 b Total Capital Projects19,897,615(5,677,646)14,219,969 Non-Departmental Interfund Transfers483,0000483,000 Reserve 3,215,34103,215,341 Balance Available3,307,2784,263,0307,570,308 a,b,c,d Total Non-Departmental 7,005,6194,263,03011,268,649 TOTAL REQUIREMENTS33,135,255(1,437,259)31,697,996 510 Municipal Airport Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $3,802,473 and decrease Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $6,412,860 and increase Balance Available by the same amount. This adjustment reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Re-budget c) intergovernmental revenue of $1,630,000 supporting already budgeted Airport capital projects and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: d) Decrease the Public Works Department operating appropriation by $22,643 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. Intergovernmental Revenue: e) Recognize new intergovernmental revenues in the amount of $735,214 for Airport capital projects and increase capital appropriations by the same amount. 520 Parking Services Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,285,069(286,042)1,999,027 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental1,033,87501,033,875 Rental540,0000540,000 Charges for Services3,333,13003,333,130 Fines/Forfeitures1,191,50001,191,500 Miscellaneous23,000023,000 Total Revenue6,121,50506,121,505 TOTAL RESOURCES8,406,574(286,042)8,120,532 II.REQUIREMENTS Department Operating Central Services354,1200354,120 Planning and Development3,390,833(181,829)3,209,004 b Public Works23,61550,00073,615 c Total Department Operating3,768,568(131,829)3,636,739 Capital Projects Capital Projects1,290,00001,290,000 Total Capital Projects1,290,00001,290,000 Non-Departmental Debt Service740,5070740,507 InterfundTransfersnerunransers2124300,,02124300,, ItfdTf212430002124300 Reserve 3,8173,3947,211 a Balance Available479,382(157,607)321,775 a,b,c Total Non-Departmental 3,348,006(154,213)3,193,793 TOTAL REQUIREMENTS8,406,574(286,042)8,120,532 520 Parking Services Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $286,042, increase Reserves by $3,394 and decrease Balance Available by $289,436. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Planning and Development Department operating appropriation by $181,829 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. Public Works Appropriation Adjustment: c) Increase Public Works Department operating appropriation by $50,000 to cover the costs associated with implementation of the Arena Parking District and decrease Balance Available by the same amount. 530 Wastewater Utility Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 3,150,051(74,988)a3,075,063 CHANGE TO WORKING CAPITAL REVENUE Rental18,600018,600 Charges for Services41,891,260313,846a,d42,205,106 Fines/Forfeitures2,50002,500 Miscellaneous50,000050,000 Total Revenue41,962,360313,84642,276,206 TOTAL RESOURCES45,112,411238,85845,351,269 II.REQUIREMENTS Department Operating Public Works17,985,946295,582c,d18,281,528 Total Department Operating17,985,946295,58218,281,528 Capital Projects Capital Projects2,170,00002,170,000 Capital Carryover1,813,820(468,521)b1,345,299 Total Capital Projects3,983,820(468,521)3,515,299 Non-Departmental InterfundTransfersnerunransers1409000,,01409000,, ItfdTf140900001409000 Intergovernmental Expend.21,155,000021,155,000 Balance Available578,645411,797a,b,c990,442 Total Non-Departmental23,142,645411,79723,554,442 TOTAL REQUIREMENTS45,112,411238,85845,351,269 530 Wastewater Utility Fund : Beginning Working Capital Reconciliation a) Decrease the budgeted Beginning Working Capital by $74,988, increase Charges for Services revenue by $11,910, and decrease Balance Available by $63,078. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. : Capital Carryover Reconciliation b) Decrease the capital carryover by $468,521 and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department's operating appropriation by $6,354 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. Reappropriate d)Wastewater revenue in the amount of $301,936 and increase operating appropriations in the Public Works Department by the same amount for Wastewater equipment replacement and rehabilitation projects. 539 Stormwater Utility Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 10,465,882(2,036,503)8,429,379 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits112,5000112,500 Intergovernmental01,805,7451,805,745 b,d Rental27,288027,288 Charges for Services12,441,50024,70112,466,201 e Miscellaneous68,690068,690 Total Revenue12,649,9781,830,44614,480,424 TOTAL RESOURCES23,115,860(206,057)22,909,803 II.REQUIREMENTS Department Operating Public Works12,093,600(40,058)12,053,542 b,f Total Department Operating12,093,600(40,058)12,053,542 Capital Projects Capital Projects1,715,00024,7011,739,701 e Capital Carryover 5,834,877(375,610)5,459,267 c Total Capital Projects7,549,877(350,909)7,198,968 Non-Departmental Interfund Transfers883,0000883,000 Intergovernmental Expend.15,000015,000 Reserve161,,8000161,,800 Reserve1618000161800 Balance Available2,412,583184,9102,597,493 a,c,d,f Total Non-Departmental3,472,383184,9103,657,293 TOTAL REQUIREMENTS23,115,860(206,057)22,909,803 539 Stormwater Utility Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $2,036,503 and decrease Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Recognize New Grant Revenue b) for Stormwater projects in the amount of $63,852 and increase Public Works Department operating appropriations by the same amount. Capital Carryover Reconciliation: c) Decrease the capital carryover by $375,610 and increase Balance Available by the same amount. This change reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Re-budget d) intergovernmental revenues of $1,741,893 supporting already budgeted capital projects and increase Balance Available by the same amount. Recognize Developer Reimbursement Revenue e) in the amount of $24,701 and increase capital appropriations by the same amount. Encumbrance Estimate Reconciliation: f) Decrease the Public Works Department operating appropriation by $103,910 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. 592 Ambulance Transport Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 196,775653,666850,441 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services6,209,22706,209,227 Miscellaneous64,955064,955 Interfund Transfers450,0000450,000 Total Revenue6,724,18206,724,182 TOTAL RESOURCES6,920,957653,6667,574,623 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs5,902,63305,902,633 Total Department Operating5,902,63305,902,633 Non-Departmental Interfund Transfers895,6150895,615 Balance Available122,709653,666776,375 a Total Non-Departmental1,018,324653,6661,671,990 TOTAL REQUIREMENTS6,920,957653,6667,574,623 592 Ambulance Transport Fund Beginning Working Capital Reconciliation: a) Increase Beginning Working Capital by $653,666 and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 600 Fleet Services Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 12,441,855(528,901)11,912,954 a CHANGE TO WORKING CAPITAL REVENUE Rental43,000043,000 Charges for Services8,764,39508,764,395 Miscellaneous201,5040201,504 Interfund Transfers1,974,40401,974,404 Total Revenue10,983,303010,983,303 TOTAL RESOURCES23,425,158(528,901)22,896,257 II.REQUIREMENTS Department Operating Police807,6150807,615 Public Works7,432,240(187,312)7,244,928 b,e Total Department Operating8,239,855(187,312)8,052,543 Capital Projects Capital Projects0200,000200,000 d Capital Carryover21,433(8,961)12,472 c Total Capital Projects21,433191,039212,472 NDttlNon-Departmental Interfund Transfers419,0000419,000 Reserve 14,213,763(153,069)14,060,694 a,b,e Balance Available531,107(379,559)151,548 a,c,d Total Non-Departmental15,163,870(532,628)14,631,242 TOTAL REQUIREMENTS23,425,158(528,901)22,896,257 600 Fleet Services Fund Beginning Working Capital Reconciliation: a)Decrease Beginning Working Capital by $528,901, decrease the Fleet Service Reserve by $340,381, and decrease Balance Available by $188,520. The adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b)Decrease the Public Works Department operating appropriation by $667,312 and increase the Fleet Service Reserve by the same amount to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid. Capital Carryover Reconciliation: c) Decrease the capital carryover by $8,961 and increase Balance Available by the same amount. This change reconciles the FY11 Capital Carryover Estimate to the actual ending FY109 capital projects balance and carry forward. Capital Appropriation Adjustment: d)Increase capital appropriations for the Fleet facility roof repair by $200,000 and decrease Balance Available by the same amount. This funding was originally approved on the June 2010 supplemental budget; however, the contract was not signed before the end of FY10 and the funds were not rolled over into FY11. Vehicle Replacement: e)Increase Public Works Department operating appropriations by $480,000 for police sedan and sweeper vehicle replacement and decrease Fleet Service Reserve by the same amount. 610 Information Systems and Services Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 3,114,0141,622,7324,736,746 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services6,066,50006,066,500 Miscellaneous64,905064,905 Total Revenue6,131,40506,131,405 TOTAL RESOURCES9,245,4191,622,73210,868,151 II.REQUIREMENTS Department Operating Central Services6,477,742(10,000)6,467,742 b Total Department Operating6,477,742(10,000)6,467,742 Non-Departmental Interfund Transfers261,0000261,000 Reserve 1,749,600114,9101,864,510 a Balance Available757,0771,517,8222,274,899 a,b Total Non-Departmental 2,767,6771,632,7324,400,409 TOTAL REQUIREMENTS9,245,4191,622,73210,868,151 610 Information Systems and Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,622,732, increase Reserve for Software Replacement by $114,910 and increase Balance Available by $1,507,822. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Central Services Department operating appropriation by $10,000 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. 615 Facilities Services Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 24,730,985(15,218,470)9,512,515 a CHANGE TO WORKING CAPITAL REVENUE Rental681,596225,000906,596 d Charges for Services8,704,21308,704,213 Miscellaneous132,0000132,000 Total Revenue9,517,809225,0009,742,809 TOTAL RESOURCES34,248,794(14,993,470)19,255,324 II.REQUIREMENTS Department Operating Central Services8,210,586176,8988,387,484 c,d Planning and Development276,455(5,491)270,964 c Total Department Operating8,487,041171,4078,658,448 Capital Projects Capital Carryover358,123(8,210)349,913 b Total Capital Projects358,123(8,210)349,913 Non-Departmental Debt Service201,7080201,708 Interfund Transfers483,0000483,000 Reserve 22,917,010(15,997,588)6,919,422 a ,,(,,),, Balance Available1,801,912840,9212,642,833 a,b,c Total Non-Departmental25,403,630(15,156,667)10,246,963 TOTAL REQUIREMENTS34,248,794(14,993,470)19,255,324 615 Facilities Services Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $15,218,470, decrease the Facility Reserve by $15,997,588, and increase Balance Available by $779,118. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $8,210 and increase Balance Available by the same amount. This action reconciles the FY11 Capital Carryover Estimate to the actual ending FY10 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriation by $48,102 and decrease Planning and Development Department operating appropriations by $5,491 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid, and increase Balance Available by $53,593. Rental Revenue: d) Recognize $225,000 in rental revenue associated with 300 Country Club Road building and increase Central Service Department operating appropriations to cover operations and maintenance costs associated with this facility. 620 Risk and Benefits Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 7,942,812132,6248,075,436 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0134,525134,525 c Charges for Services30,463,353030,463,353 Miscellaneous519,0800519,080 Total Revenue30,982,433134,52531,116,958 TOTAL RESOURCES38,925,245267,14939,192,394 II.REQUIREMENTS Department Operating Central Services27,419,43690,81527,510,251 b,c Total Department Operating27,419,43690,81527,510,251 Non-Departmental Debt Service4,754,50004,754,500 Interfund Transfers158,0000158,000 Reserve 6,593,309(789,758)5,803,551 a Balance AvailableBlAilbl00966,092966092966092966,092 a,b Total Non-Departmental11,505,809176,33411,682,143 TOTAL REQUIREMENTS38,925,245267,14939,192,394 620 Risk and Benefits Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $132,624, decrease the Medical Rate Stabilization Reserve by $879,936, increase the Debt Service Reserve by $90,178, and increase Balance Available by $922,382. These adjustments bring the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Central Services Department operating appropriations by $43,710 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase the Balance Available by the same amount. Grant Revenues: c) Recognize various grant revenues in the amount of $134,525 and increase Central Services Department operating appropriation by the same amount. 630 Professional Services Fund FY11FY11FY11 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,523,012885,5612,408,573 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,00002,000 Charges for Services5,866,44905,866,449 Miscellaneous14,000014,000 Total Revenue5,882,44905,882,449 TOTAL RESOURCES7,405,461885,5618,291,022 II.REQUIREMENTS Department Operating Public Works5,325,930(26,946)5,298,984 b Total Department Operating5,325,930(26,946)5,298,984 Non-Departmental Interfund Transfers538,0000538,000 Reserve 180,0000180,000 Balance Available1,361,531912,5072,274,038 a,b TlNDlTotal Non-Departmental 2,079,531912,50720795319125072992038 TOTAL REQUIREMENTS7,405,461885,5618,291,022 630 Professional Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $885,561 and increase Balance Available by the same amount. This adjustment brings the FY11 Budgeted Beginning Working Capital in compliance with the audited FY10 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Public Works Department operating appropriation by $26,946 to reconcile the amount estimated for payment of obligations incurred but not paid in FY10 to the actual amount paid and increase Balance Available by the same amount. Resolution Number ____ Attachment B A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET; MAKING APPROPRIATIONS FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2010, AND ENDING JUNE 30, 2011. 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 EUGEN , A E Municipal Corporation of the State of Oregon, as follows: Section 1. ThattheSupplementalBudgetfortheCityofEugene,Oregon,forthefiscal yearbeginningJuly1,2010,andendingJune30,2011,assetforthinattached Exhibit "A" is hereby adopted. Section 2. TheSupplementalamountsforthefiscalyearbeginningJuly1,2010,and endingJune30,2011,andforthepurposesshowninattachedExhibit"A"are hereby appropriated. Section 3. ThatthisSupplementalBudgetispreparedinaccordancewithORS 294.480(1)(a),whichauthorizestheformulationofasupplementalbudget resultingfrom"Anoccurrenceorconditionwhichhadnotbeenascertainedat thetimeofthepreparationofabudgetforthecurrentyearorcurrentbudget periodwhichrequiresachangeinfinancialplanning."ThisSupplemental Budget was published in accordance with ORS 294.480(4). Section 4. ThisresolutioncomplieswithORS294.480(5),anddoesnotauthorizean increaseinthelevyofpropertytaxesabovetheamountpublishedintheAnnual Budget publication. The foregoing resolution adopted this 13th day of December, 2010. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services637,071 Fire and Emergency Medical Services348,172 Library, Recreation and Cultural Services323,593 Planning and Development327,818 Police Department2,814,943 Public Works63,103 Total Departmental Operating 4,514,700 Non-Departmental Interfund Transfer1,367,532 * Reserves3,286,811 Total Non-Departmental 4,654,343 TOTAL GENERAL FUND9,169,043 SPECIAL ASSESSMENT MANAGEMENT FUND Non-Departmental * Balance Available17,637 Total Non-Departmental 17,637 TOTAL SPECIAL ASSESSMENT MANAGEMENT FUND17,637 LIBRARY LOCAL OPTION LEVY FUND Departmental Operating Library, Recreation and Cultural Services(35,000) Total Departmental Operating (35,000) Non-Departmental * Reserves248,188 Total Non-Departmental 248,188 TOTAL LIBRARY LOCAL OPTION LEVY FUND213,188 ROAD FUND Departmental Operating Public Works Department475,799 Total Departmental Operating 475,799 Non-Departmental * Balance Available343,304 Total Non-Departmental 343,304 TOTAL ROAD FUND819,103 PUBLIC SAFETY ANSWERING POINT FUND Departmental Operating Police Department(21,605) Total Departmental Operating (21,605) TOTAL PUBLIC SAFETY ANSWERING POINT FUND(21,605) TELECOM REGISTRATION/LICENSING FUND Departmental Operating Central Services Department1,097,925 Total Departmental Operating 1,097,925 Capital Projects Capital Projects(1,381) Total Capital Projects (1,381) Non-Departmental * Balance Available681,525 Total Non-Departmental 681,525 TOTAL TELECOM REGISTRATION/LICENSING FUND1,778,069 CONSTRUCTION AND RENTAL HOUSING FUND Non-Departmental * Balance Available198,732 Intergovernmental Expenditures600,000 Total Non-Departmental 798,732 TOTAL CONSTRUCTION AND RENTAL HOUSING FUND798,732 SOLID WASTE/RECYCLING FUND Departmental Operating Planning and Development223,000 Total Departmental Operating 223,000 Non-Departmental * Balance Available(110,866) Total Non-Departmental (110,866) TOTAL SOLID WASTE/RECYCLING FUND112,134 COMMUNITY DEVELOPMENT FUND Capital Projects Capital Projects108,328 Total Capital Projects 108,328 Non-Departmental * Balance Available632,754 Miscellaneous Fiscal Transactions(851) Total Non-Departmental 631,903 TOTAL COMMUNITY DEVELOPMENT FUND740,231 LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND Departmental Operating Library, Recreation and Cultural Services1,000,000 Total Departmental Operating 1,000,000 Capital Projects Capital Projects(3,788) Total Capital Projects (3,788) Non-Departmental * Reserves86,067 * Balance Available15,638 Total Non-Departmental 101,705 TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND1,097,917 GENERAL OBLIGATION DEBT SERVICE FUND Non-Departmental * Unappropriated Ending Fund Balance609,323 Total Non-Departmental 609,323 TOTAL GENERAL OBLIGATION DEBT SERVICE FUND609,323 LIBRARY BONDS DEBT SERVICE FUND Non-Departmental * Reserves74 Total Non-Departmental 74 TOTAL LIBRARY BONDS DEBT SERVICE FUND74 SPECIAL ASSESSMENT BOND DEBT SERVICE FUND Non-Departmental * Reserves9,426 Total Non-Departmental 9,426 TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND9,426 GENERAL CAPITAL PROJECTS FUND Capital Projects Capital Projects7,025,896 Total Capital Projects 7,025,896 Non-Departmental * Balance Available 238,059 Total Non-Departmental 238,059 TOTAL GENERAL CAPITAL PROJECTS FUND7,263,955 SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Capital Projects Capital Projects(421,382) Total Capital Projects (421,382) Non-Departmental * Balance Available460,961 Total Non-Departmental 460,961 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND39,579 TRANSPORTATION CAPITAL PROJECTS FUND Capital Projects Capital Projects(3,106,507) Total Capital Projects (3,106,507) Non-Departmental * Balance Available691,719 Total Non-Departmental 691,719 TOTAL TRANSPORTATION CAPITAL FUND(2,414,788) SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects Capital Projects(745,314) Total Capital Projects (745,314) Non-Departmental * Balance Available679,925 Total Non-Departmental 679,925 TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND(65,389) MUNICIPAL AIRPORT FUND Departmental Operating Public Works(22,643) Total Departmental Operating (22,643) Capital Projects Capital Projects(5,677,646) Total Capital Projects (5,677,646) Non-Departmental * Balance Available4,263,030 Total Non-Departmental 4,263,030 TOTAL MUNICIPAL AIRPORT FUND(1,437,259) PARKING SERVICES FUND Departmental Operating Planning and Development(181,829) Public Works50,000 Total Departmental Operating (131,829) Non-Departmental * Reserves3,394 * Balance Available(157,607) Total Non-Departmental (154,213) TOTAL PARKING SERVICES FUND(286,042) WASTEWATER UTILITY FUND Departmental Operating Public Works295,582 Total Departmental Operating 295,582 Capital Projects Capital Projects(468,521) Total Capital Projects (468,521) Non-Departmental * Balance Available411,797 Total Non-Departmental 411,797 TOTAL WASTEWATER UTILITY FUND238,858 STORMWATER UTILITY FUND Departmental Operating Public Works(40,058) Total Departmental Operating (40,058) Capital Projects Capital Projects(350,909) Total Capital Projects (350,909) Non-Departmental * Balance Available184,910 Total Non-Departmental 184,910 TOTAL STORMWATER UTILITY FUND(206,057) AMBULANCE TRANSPORT FUND Non-Departmental * Balance Available653,666 Total Non-Departmental 653,666 TOTAL EMERGENCY MEDICAL SERVICES FUND653,666 FLEET SERVICES FUND Departmental Operating Public Works(187,312) Total Departmental Operating (187,312) Capital Projects Capital Projects191,039 Total Capital Projects 191,039 Non-Departmental * Reserves(153,069) * Balance Available(379,559) Total Non-Departmental (532,628) TOTAL FLEET SERVICES FUND(528,901) INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services(10,000) Total Departmental Operating (10,000) Non-Departmental * Reserves114,910 * Balance Available1,517,822 Total Non-Departmental 1,632,732 TOTAL INFORMATION SYSTEMS AND SERVICES FUND1,622,732 FACILITIES SERVICES FUND Departmental Operating Central Services176,898 Planning and Development(5,491) Total Departmental Operating 171,407 Capital Projects Capital Projects(8,210) Total Capital Projects (8,210) Non-Departmental * Reserves(15,997,588) * Balance Available840,921 Total Non-Departmental (15,156,667) TOTAL FACILITIES SERVICES FUND(14,993,470) RISK AND BENEFITS FUND Departmental Operating Central Services90,815 Total Departmental Operating 90,815 Non-Departmental * Reserves(789,758) * Balance Available966,092 Total Non-Departmental 176,334 TOTAL RISK AND BENEFITS FUND267,149 PROFESSIONAL SERVICES FUND Departmental Operating Public Works(26,946) Total Departmental Operating (26,946) Non-Departmental * Balance Available912,507 Total Non-Departmental 912,507 TOTAL PROFESSIONAL SERVICES FUND885,561 TOTAL REQUIREMENTS - ALL FUND6,382,866 S * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.