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HomeMy WebLinkAboutItem 3: Resolution on Supplemental Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Adoption of a Resolution Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2011 and Ending June 30, 2012 Meeting Date: December 12, 2011 Agenda Item Number: 3 Department: Central Services Staff Contact: Mia Cariaga www.eugene-or.gov Contact Telephone Number: (541) 682-5408 ISSUE STATEMENT City Council approval of the first Supplemental Budget (SB1) for FY12 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 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 FY11 audit and this Supplemental Budget reflects Marginal Beginning Working Capital (MBWC) information. The MBWC is the difference between the estimated and audited actual FY11 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 Transactions on SB1 After taking into account the reconciliation of the prior year encumbrance reserve, there is $5,109,017 available to be appropriated or put into reserves in the General Fund on SB1. From that amount, the City Manager is recommending $3,213,616 be appropriated for various uses as described in the SB1 Transaction Summary (Attachment A). The City Manager’s recommendations for use of MBWC in the General Fund reflect the motions passed by the Budget Committee and the City Council in May and June of this year. The City Manager is recommending that the remaining $1,895,401 be placed in the Reserve for Revenue Shortfall. After this Supplemental Budget, there will be a total of $9,841,039 in the Reserve for Revenue Shortfall, which represents 8.1 percent of the FY12 adopted operating expenditures. This represents a decline in the Reserve for Revenue Shortfall of approximately $3.9 million from the end of the previous fiscal year. This reserve balance will assist the organization in weathering the revenue S:\CMO\2011 Council Agendas\M111212\S1112123.doc shortfalls in the current and future years and the uncertainty associated with the City’s future economic condition. A full list of the General Fund reappropriations and other uses of MBWC is included in Attachment A. This Supplemental Budget reflects the following Budget Committee and City Council motions passed during the FY12 budget process:  $900,000 general capital transfer, of which $300,000 will be dedicated to the development of Creekside Park (Budget Committee motion passed in May 2010);  $100,000 transfer to the Road Fund for the enhanced pothole program;  $100,000 increase in the Public Works Department operating budget for Parks and Open Space operations and maintenance;  $450,000 increase in the Central Services Department operating budget for Buckley House and gang prevention activities. Additionally, the City Manager is recommending a transfer of $500,000 to the City Hall Replacement Fund to cover the costs associated with the City Hall project. City Council Contingency This Supplemental Budget includes a recommendation to use $25,000 out of $100,000 in the City Council Contingency account to cover the costs associated with providing portable restrooms to the homeless citizens. 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 FY12 Annual Budget. These estimates have been reconciled with actual FY11 expenditures and the Capital Budget is adjusted to reflect the remaining unspent balances in each project. The Capital Carryover on this Supplemental Budget totals $6,884,554. Recognition of Grant Revenues 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 $1,614,000 are appropriated to departments. Details are included in Attachment A. Non-General Fund Transactions This Supplemental Budget recognizes approximately $12 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 $7.9 million in grants and other agency revenue. This Supplemental Budget also includes $3.6 million in non-general fund reappropriations for projects not completed in the prior fiscal year. Other non-general fund transactions are detailed in Attachment A. S:\CMO\2011 Council Agendas\M111212\S1112123.doc Timing In some cases, expenditure authority is needed immediately to carry out council direction or to meet legal or program requirements. Approval of SB1 in December allows the organization to prepare more accurate mid-year projections by having the general ledger reflect the audited balances in each fund. This, in turn, enables staff to more accurately project the Beginning Working Capital for the next year’s Proposed Budget. RELATED CITY POLICIES These transactions conform to the City’s Financial Management Goals and Policies. COUNCIL OPTIONS Particular requests requiring more information or discussion may be removed from the Supplemental Budget and delayed for action in a future supplemental budget. In certain cases there may be a financial or legal impact to delaying budget approval. The council may also adopt amended appropriation amounts or funding sources for specific requests in the Supplemental Budget. CITY MANAGER’S RECOMMENDATION The City Manager recommends adoption of the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to adopt Resolution 5049 adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2011 and ending June 30, 2012. 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 S:\CMO\2011 Council Agendas\M111212\S1112123.doc Attachment A Transaction Summary 010 General Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 39,395,3125,506,70444,902,016 a,e,f,h CHANGE TO WORKING CAPITAL REVENUE Taxes93,685,000093,685,000 Licenses/Permits5,909,65005,909,650 Intergovernmental3,530,0131,614,0005,144,013 b Rental120,6480120,648 Charges for Services11,108,196928,26512,036,461 Fines/Forfeitures3,124,00003,124,000 Miscellaneous446,75033,153479,903 Interfund Transfers9,557,84809,557,848 Total Revenue127,482,1052,575,418130,057,523 TOTAL RESOURCES166,877,4178,082,122174,959,539 II.REQUIREMENTS Department Operating Central Services22,856,7361,515,89924,372,635 a,d Fire & Emergency Medical Svcs24,626,6531,185,26025,811,913 a,b,c,i Library, Rec & Cultural Svcs24,893,591387,11325,280,704 a,b,c,g Planning and Development5,933,013527,7876,460,800 a,b Police42,049,2232,927,55444,976,777 a,b,c Public Works6,282,833229,8966,512,729 a Total Department Operating126,642,0496,773,509133,415,558 Non-Departmental Debt Service239,5100239,510 Interfund Transfers4,518,6591,497,4826,016,141 a,e Contingency100,000(25,000)75,000 d Intergovernmental Expenditures500,0000500,000 Reserves 11,441,424(163,869)11,277,555 a,f,h,i,j Reserve for Encumbrances2,175,77502,175,775 a,g UEFB21,260,000021,260,000 Total Non-Departmental40,235,3681,308,61341,543,981 TOTAL REQUIREMENTS166,877,4178,082,122174,959,539 010 General Fund Main Subfund (011): Carryover Reconciliation Carryover Resources: Beginning Working Capital Adjustment * $4,628,966 a) Reserve for Encumbrance 2,111,101 Total Carryove 6,740,067 r Carryover Distributions: Reappropriations and One-Time Funding Requests Central Services521,315 Fire and Emergency Medical Services338,300 Library, Recreation, and Cultural Services40,000 Planning & Development92,000 Police172,001 Subtotal Reappropriations and One-Time Funding Requests 1,163,616 Reserve for Encumbrance Distribution to Departments Central Services519,584 Fire and Emergency Medical Services23,643 Library, Recreation, and Cultural Services73,956 Planning & Development410,787 Police473,184 Public Works129,896 Subtotal Encumbrance Distribution1,631,050 Funding for Buckley House and Gang Prevention450,000 Funding for Parks and Open Space Operations and Maintenance100,000 Transfer to the General Capital Projects Fund (Facilities Preservation and Creekside Park)900,000 Transfer to the General Capital Projects Fund for the City Hall Project500,000 Transfer to the Road Fund for the Enhanced Pothole Program100,000 Increase in Reserve for Revenue Shortfall1,895,401 Total Distributions6,740,067 Beginning Working Capital Reconciliation: * Increase the budgeted Beginning Working Capital in the Main Subfund by $4,628,966, which is the audited balance from FY11 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 Services28,040 Library, Recreation, and Cultural Services185,694 Planning and Development25,000 Police1,375,266 Total Department Grants1,614,000 New Revenues: c) These transactions increase expenditure authority due to new revenue. 26,977 Fire and Emergency Medical Services Library, Recreation, and Cultural Services27,338 Police907,103 Total New Revenue961,418 City Council Contingency: d) Reduce the City Council Contingency by $25,000, and increase the Central Services Department operating appropriations by the same amount to cover the costs associated with portable restrooms for homeless citizens in the downtown area. 010 General Fund AIRS Subfund (022): Beginning Working Capital Reconciliation: e) Decrease the budgeted Beginning Working Capital by $2,518, and decrease the interfund transfer to the Telecom Fund by the same amount to adjust the Beginning Working Capital to audited levels. This subfund is being closed in FY12. Cultural Services Subfund (031): Beginning Working Capital Reconciliation: f) Increase the budgeted Beginning Working Capital by $65,702 and increase the Cultural Services Reserve by the same amount to adjust the Beginning Working Capital to audited levels. Encumbrance Estimate Reconciliation: g) Increase the Library, Recreation and Cultural Services (LRCS) Department operating appropriations by $60,125 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, decrease Reserve for Encumbrances by $64,674, and increase the Cultural Services Subfund Reserve by $4,549. Equipment Replacement Subfund (041): Beginning Working Capital Reconciliation: h) Increase the budgeted Beginning Working Capital by $814,554 and increase the Equipment Replacement Fund Reserve by the same amount to adjust the Beginning Working Capital to audited levels. Appropriation Adjustments: i) Recognize $208,300 in Main Subfund transfer revenue and increase appropriations for future Fire and EMS General Fund equipment replacement by the same amount. Reduce the Equipment Replacement Fund Reserve by $768,300, and increase the Fire and EMS Department operating appropriations for equipment replacement by the same amount. Summary of General Fund Reserves: j) (excluding reserves for prior year encumbrances)FY12FY12FY12 AdoptedSB1 ActionRevised General Fund Reserve for Revenue Shortfall$7,945,638 $1,895,401 $9,841,039 General Fund Reserve for Property Tax Appeals$1,000,000 $0 $1,000,000 Cultural Services Subfund Reserve$2,205,966 $70,251 $2,276,217 Cultural Services Reserve - Dedicated Donations for Arts$32,295 $0 $32,295 Equipment Replacement Reserve$257,525 $46,254 $303,779 $13,453,330 Total$11,441,424 $2,011,906 110 Special Assessments Management Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,278,944(35,332)1,243,612 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services38,320038,320 Miscellaneous28,100028,100 Interfund Transfers110,0000110,000 Fiscal Transactions13,100013,100 Total Revenue189,5200189,520 TOTAL RESOURCES1,468,464(35,332)1,433,132 II.REQUIREMENTS Department Operating Central Services88,920088,920 Total Department Operating88,920088,920 Non-Departmental Interfund Transfers3,00003,000 Misc. Fiscal Transactions110,0000110,000 Reserve 50,000050,000 Balance Available1,216,544(35,332)1,181,212 a Total Non-Departmental 1,379,544(35,332)1,344,212 TOTAL REQUIREMENTS1,468,464(35,332)1,433,132 110 Special Assessments Management Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $35,332, and decrease Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 111 Library Local Option Levy Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 497,245(22,295)474,950 a CHANGE TO WORKING CAPITAL REVENUE Total Revenue000 TOTAL RESOURCES497,245(22,295)474,950 II.REQUIREMENTS Non-Departmental Interfund Transfers497,245(22,295)474,950 a Total Non-Departmental 497,245(22,295)474,950 TOTAL REQUIREMENTS497,245(22,295)474,950 111 Library Local Option Levy Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $22,295 and decrease the interfund transfer to the General Fund by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. This fund will be closed in FY12 due to the expiration of the Library Local Option Levy. 130 Public Safety Answering Point Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 44,552(44,552)0 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental834,4420834,442 Charges for Services2,475,35999,6872,575,046 a, b Miscellaneous9,2172,57211,789 b Interfund Transfers1,268,92001,268,920 Total Revenue4,587,938102,2594,690,197 TOTAL RESOURCES4,632,49057,7074,690,197 II.REQUIREMENTS Department Operating Police3,141,49742,5293,184,026 a,b,c Total Department Operating3,141,49742,5293,184,026 Non-Departmental Interfund Transfers142,0000142,000 Reserve 945,0000945,000 Balance Available403,99315,178419,171 c Total Non-Departmental 1,490,99315,1781,506,171 TOTAL REQUIREMENTS4,632,49057,7074,690,197 130 Public Safety Answering Point Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $44,552 and increase Charges for Services revenues by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Recognize New Revenues: b) Recognize additional Public Safety Answering Point (PSAP) revenue in the amount of $55,135, and increase appropriations for Communications Center equipment by the same amount. Recognize special event revenues in the amount of $2,572, and increase appropriations for youth/police outreach by the same amount. Encumbrance Estimate Reconciliation: c) Reduce the Police Department operating appropriations by $15,178 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by the same amount. 131 Road Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,000,3611,122,7792,123,140 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits1,609,00001,609,000 Intergovernmental8,984,00080,5999,064,599 d Rental57,801057,801 Charges for Services48,000048,000 Miscellaneous109,1000109,100 Interfund Transfers0100,000100,000 c Total Revenue10,807,901180,59910,988,500 TOTAL RESOURCES11,808,2621,303,37813,111,640 II.REQUIREMENTS Department Operating Public Works10,002,026482,11010,484,136 b,c,d,e Total Department Operating10,002,026482,11010,484,136 Non-Departmental Interfund Transfers667,0000667,000 Balance Available1,139,236821,2681,960,504 a,b,e Total Non-Departmental 1,806,236821,2682,627,504 TOTAL REQUIREMENTS11,808,2621,303,37813,111,640 131 Road Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,122,779 and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 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 $105,173 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by the same amount. Interfund Transfer: c) Increase interfund transfer revenues by $100,000 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 2011 to use $100,000 of the General Fund Marginal Beginning Working Capital towards the enhanced pothole program. EPA Smart Trips Grant: d) Recognize $80,599 in Environmental Protection Agency (EPA) grant for the Smart Trips program, and increase Public Works department operating appropriations by the same amount. Pothole Program Reappropriation: e) Reappropriate $406,684 in FY11 pothole program funding to finish work on unimproved streets and pothole repair, and decrease Balance Available by the same amount. 135 Telecom Registration/Licensing Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 5,747,2991,354,5397,101,838 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,900,00002,900,000 Miscellaneous32,000032,000 Interfund Transfers16,362016,362 Total Revenue2,948,36202,948,362 TOTAL RESOURCES8,695,6611,354,53910,050,200 II.REQUIREMENTS Department Operatin g Central Services3,759,0422,048,4195,807,461 c Total Department Operatin3,759,0422,048,4195,807,461 g Capital Proects j Capital Carrover 113,74210,000103,742 y() b Total Capital Proects113,74210,000103,742 j() Non-Departmental Interfund Transfers502,0000502,000 Reserve 652,0000652,000 Balance Available3,668,877683,8802,984,997 () a,b,c Total Non-Departmental 4,822,877683,8804,138,997 () TOTAL REQUIREMENTS8,695,6611,354,53910,050,200 135 Telecom Registration/Licensing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,354,539 and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation b) : Decrease capital appropriations by $10,000 and increase Balance Available by the same amount. This action reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Telecommunication Project Reappropriation: c) Reappropriate $2,048,419 in unspent FY11 funds towards Telecommunications projects, and decrease Balance Available by the same amount. 150 Construction and Rental Housing Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,251,022687,9821,939,004 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,922,10002,922,100 Chares for Services4,107,60004,107,600 g b Fines/Forfeitures50,000050,000 Miscellaneous254,3000254,300 Total Revenue7,334,00007,334,000 TOTAL RESOURCES8,585,022687,9829,273,004 II.REQUIREMENTS Department Operatin g Fire/Emerenc Medical Svcs279,4380279,438 gy Plannin and Development5,001,3586,2904,995,068 g() b Public Works399,2440399,244 Total Department Operatin5,680,0406,2905,673,750 g() Non-Departmental Interfund Transfers573,0000573,000 Interovernmental Expend.950,0000950,000 g Balance Available1,381,982694,2722,076,254 a,b Total Non-Departmental 2,904,982694,2723,599,254 TOTAL REQUIREMENTS8,585,022687,9829,273,004 150 Construction and Rental Housing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $687,982 and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Planning and Development Department operating appropriations by $6,290 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by the same amount. 155 Solid Waste/Recycling Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 501,888298,263800,151 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits628,5000628,500 Charges for Services25,000025,000 Miscellaneous8,00008,000 Total Revenue661,5000661,500 TOTAL RESOURCES1,163,388298,2631,461,651 II.REQUIREMENTS Department Operating Planning and Development662,343156,551818,894 b,c Total Department Operating662,343156,551818,894 Non-Departmental Interfund Transfers67,000067,000 Balance Available434,045141,712575,757 a,b,c Total Non-Departmental 501,045141,712642,757 TOTAL REQUIREMENTS1,163,388298,2631,461,651 155 Solid Waste/Recycling Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $298,263, and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Planning and Development Department operating appropriations by $18,449 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by the same amount. Waste Prevention Projects Reappropriation: c) Reappropriate $175,000 in unspent FY11 funds for various sustainability projects that were started in FY11 and continue in FY12, and decrease Balance Available by the same amount. 170 Community Development Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 4,148,639(1,535,278)2,613,361 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental5,462,8182,058,5877,521,405 a,d,e Charges for Services13,600013,600 Miscellaneous1,274,050488,0001,762,050 e Fiscal Transactions3,536,55003,536,550 Total Revenue10,287,0182,546,58712,833,605 TOTAL RESOURCES14,435,6571,011,30915,446,966 II.REQUIREMENTS Department Operating Central Services6,00006,000 Planning and Development3,634,589115,8343,750,423 a,d,e Total Department Operating3,640,589115,8343,756,423 Capital Projects Capital Projects1,076,74001,076,740 Capital Carryover747,808(6,883)740,925 b Total Capital Projects1,824,548(6,883)1,817,665 Non-Departmental Debt Service340,31560,453400,768 a Interfund Transfers117,0000117,000 Misc. Fiscal Transactions6,287,205(104,304)6,182,901 a,c Intergovernmental Expend.1,626,000740,0002,366,000 e Reserve (Less RFE)600,0000600,000 Balance Available0206,209206,209 a,b,c,e Total Non-Departmental8,970,520902,3589,872,878 TOTAL REQUIREMENTS14,435,6571,011,30915,446,966 170 Community Development Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,535,278, increase the budgeted FY12 CDBG and HOME grant revenues by $1,651,587, decrease Planning and Development Department operating appropriations by $166, increase the Debt Service budget by $60,453, decrease the Historic Preservation and Commercial Revitalization Trust loan appropriations by $45,944, and increase Balance Available by $101,966. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $6,883 and increase Balance Available by the same amount. This action reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Reduce Miscellaneous Fiscal Transactions by $58,360 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by the same amount. Recognize New Revenues: d) Recognize Lane Livability Consortium grant revenue in the amount of $90,000, and increase Planning and Development Department operating appropriations by the same amount. Rebudget Prior Year Revenues: e) Rebudget $20,000 in Energy Efficiency and Conservation Block Grant (EECBG) revenue, $19,000 in Neighborhood Stabilization Program grant revenue, and $26,000 in Homelessness Prevention grant revenue. Increase Balance Available by $39,000 and the Planning and Development Department operating appropriations by $26,000. Rebudget $252,000 in BEDI grant revenue and $488,000 in HUD loan for the Beam project, and increase Intergovernmental Expenditures budget by $740,000. 180 Library, Parks, and Recreation Special Revenue Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 2,702,905580,7663,283,671 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services20,000020,000 Miscellaneous325,0280325,028 Total Revenue345,0280345,028 TOTAL RESOURCES3,047,933580,7663,628,699 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs353,5000353,500 Total Department Operating353,5000353,500 Capital Projects Capital Projects52,493052,493 Capital Carryover480,121657,4631,137,584 b Total Capital Projects532,614657,4631,190,077 Non-Departmental Reserve2,044,03739,3842,083,421 a Balance Available117,782(116,081)1,701 a,b Total Non-Departmental2,161,819(76,697)2,085,122 TOTAL REQUIREMENTS3,047,933580,7663,628,699 180 Library, Parks, and Recreation Special Revenue Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $580,766, increase Reserves per requirements of donation agreements by $39,384, and increase Balance Available by $541,382. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Increase the capital appropriations by $657,463 and decrease Balance Available by the same amount. This action reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. 211 General Obligation Debt Service Fund FY11FY11FY11 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 558,265395,178953,443 a CHANGE TO WORKING CAPITAL REVENUE Taxes13,121,263013,121,263 Miscellaneous36,000036,000 Total Revenue13,157,263013,157,263 TOTAL RESOURCES13,715,528395,17814,110,706 II.REQUIREMENTS Non-Departmental Debt Service13,715,528395,17814,110,706 a Total Non-Departmental 13,715,528395,17814,110,706 TOTAL REQUIREMENTS13,715,528395,17814,110,706 211 General Obligation Debt Service Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $395,178 and increases the Debt Service budget by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 250 Special Assessment Bond Debt Service Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 408,87256,245465,117 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous108,9000108,900 Fiscal Transactions549,9000549,900 Total Revenue658,8000658,800 TOTAL RESOURCES1,067,67256,2451,123,917 II.REQUIREMENTS Non-Departmental Debt Service700,0000700,000 Interfund Transfers50,000050,000 Reserve 317,67256,245373,917 a Total Non-Departmental1,067,67256,2451,123,917 TOTAL REQUIREMENTS1,067,67256,2451,123,917 250 Special Assessment Bond Debt Service Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $56,245 and increase the Reserve by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 310 General Capital Projects Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 26,261,890(13,843,286)12,418,604 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental70,000070,000 Rental25,000025,000 Miscellaneous78,000078,000 Interfund Transfers2,569,3001,400,000c3,969,300 Fiscal Transactions012,877,53312,877,533 a Total Revenue2,742,30014,277,53317,019,833 TOTAL RESOURCES29,004,190434,24729,438,437 IIREQUIREMENTS . Department Operating Library, Rec & Cultural Svcs10,000010,000 Total Department Operating10,000010,000 Capital Projects Capital Projects2,762,5711,353,1714,115,742 a,c Capital Carryover25,464,735(935,310)24,529,425 b Total Capital Projects28,227,306417,86128,645,167 Non-Departmental Debt Service50,000050,000 Reserve 29,000029,000 Balance Available687,88416,386704,270 a,b 766,884 Total Non-Departmental16,386783,270 TOTAL REQUIREMENTS29,004,190434,24729,438,437 310 General Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $13,843,286, increase General Obligation Bond Proceeds by $12,877,533 to re- budget revenue for bonds authorized but not sold in the prior fiscal year, decrease capital appropriations by $46,829, and decrease Balance Available by $918,924. This action brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $935,310 and increase Balance Available by the same amount. This adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Interfund Transfer: c) Recognize $1,400,000 in General Fund interfund transfer revenue and increase capital appropriations for facilities capital preservation projects ($600,000), Creekside Park development ($300,000), and the City Hall project ($500,000). $300,000 for Creekside Park is the second of two installments for developing this park pursuant to the Budget Committee motion passed in May of 2010. 330 System Development Capital Projects Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 5,577,023165,4435,742,466 a CHANGE TO WORKING CAPITAL REVENUE Rental100,0000100,000 Chares for Services1,474,39401,474,394 g Miscellaneous79,601079,601 Fiscal Transactions25025 Total Revenue1,654,02001,654,020 TOTAL RESOURCES7,231,043165,4437,396,486 IIREQUIREMENTS . Department Operating Planning and Development85,428085,428 Public Works276,9150276,915 Total Department Operating362,3430362,343 Capital Projects Capital Projects2,150,00002,150,000 Capital Carryover3,275,057(556,559)2,718,498 b Total Capital Projects5,425,057(556,559)4,868,498 Non-Departmental Interfund Transfers3,00003,000 Balance Available1,440,643722,0022,162,645 a,b 1,443,643722,0022,165,645 0 TOTAL REQUIREMENTS7,231,043165,4437,396,486 330 System Development Capital Projects Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $165,443 and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $556,559 and increase Balance Available by the same amount. The adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. 340 Transportation Capital Projects Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 17,279,981(9,725,201)7,554,780 a CHANGE TO WORKING CAPITAL REVENUE Taxes3,060,00003,060,000 Intergovernmental706,9784,364,1275,071,105 c Rental40,000040,000 Charges for Services10,000010,000 Miscellaneous21,000021,000 Interfund Transfers30,000030,000 Fiscal Transactions9,180,0004,989,03214,169,032 a Total Revenue13,047,9789,353,15922,401,137 TOTAL RESOURCES30,327,959(372,042)29,955,917 II.REQUIREMENTS Capital Projects Capital Projects13,176,978013,176,978 Capital Carryover16,531,714(2,579,757)13,951,957 b Total Capital Projects29,708,692(2,579,757)27,128,935 Non-Departmental Debt Service40,000040,000 Balance Available579,2672,207,7152,786,982 a,b,c Total Non-Departmental619,2672,207,7152,826,982 TOTAL REQUIREMENTS30,327,959(372,042)29,955,917 340 Transportation Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $9,725,201, increase Draws on General Obligation Line of Credit for bonds authorized but not sold in the prior fiscal year by $4,989,032, and decrease Balance Available by $4,736,169. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $2,579,757 and increase Balance Available by the same amount. The adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Re-budget c) intergovernmental revenues in the amount of $4,364,127 for externally funded projects not completed in prior fiscal years, including West Bank Trail Extension, Fern Ridge Path, River Path Connectors, Safe Routes to Schools, Willamette River Basin Water Quality Facility, North Bank Path Rehabilitation and Lighting, and various Pavement Preservation Projects, and increase Balance Available by the same amount. 350 Special Assessment Capital Projects Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,324,187(159,298)a1,164,889 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous54,600054,600 Fiscal Transactions46,800448,922a495,722 Total Revenue101,400448,922550,322 TOTAL RESOURCES1,425,587289,6241,715,211 II.REQUIREMENTS Capital Proects j Capital Carrover 914,151708,767b205,384 y() Total Capital Proects914,151708,767205,384 j() Non-Departmental Debt Service30,000030,000 Interfund Transfers60,000060,000 Balance Available421,436998,391a,b1,419,827 Total Non-Departmental511,436998,3911,509,827 TOTAL REQUIREMENTS1,425,587289,6241,715,211 350 Special Assessment Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $159,298, increase the budgeted Draws on Line of Credit revenue by $448,922 to rebudget revenues not collected in the prior fiscal year, and increase Balance Available by $289,624. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $708,767 and increase Balance Available by the same amount. The adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. 510 Municipal Airport Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 17,145,662(1,903,174)15,242,488 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental5,046,0751,506,5886,552,663 c Rental3,349,78403,349,784 Charges for Services4,629,69804,629,698 Fines/Forfeitures8,70008,700 Miscellaneous97,016097,016 Fiscal Transactions68,105068,105 Total Revenue13,199,3781,506,58814,705,966 TOTAL RESOURCES30,345,040(396,586)29,948,454 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs767,0560767,056 Police408,2160408,216 Public Works5,742,577(32,145)5,710,432 d Total Department Operating6,917,849(32,145)6,885,704 Capital Projects Capital Projects4,835,000(329,325)4,505,675 a Capital Carryover11,442,293(581,200)10,861,093 b Total Capital Projects16,277,293(910,525)15,366,768 Non-Departmental Interfund Transfers440,0000440,000 Reserve 3,078,81903,078,819 Balance Available3,631,079546,0844,177,163 a,b,c,d Total Non-Departmental 7,149,898546,0847,695,982 TOTAL REQUIREMENTS30,345,040(396,586)29,948,454 510 Municipal Airport Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,903,174, decrease capital appropriations by $329,325, and decrease Balance Available by $1,573,849. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $581,200 and increase Balance Available by the same amount. This adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Re-budget c) intergovernmental revenue of $1,506,588 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 $32,145 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid and increase Balance Available by the same amount. 520 Parking Services Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 906,083(688,941)217,142 a CHANGE TO WORKING CAPITAL REVENUE Interovernmental760,000759,91387 g() c Rental540,0000540,000 Chares for Services3,884,68903,884,689 g Fines/Forfeitures1,117,20001,117,200 Miscellaneous12,900012,900 Total Revenue6,314,789759,9135,554,876 () TOTAL RESOURCES7,220,872(1,448,854)5,772,018 II.REQUIREMENTS Department Operatin g Central Services332,3230332,323 Plannin and Development3,140,00003,140,000 g Public Works39,039039,039 Total Department Operatin3,511,36203,511,362 g Capital Proects j Capital Projects50,000050,000 Capital Carrover514,171440,77173,400 y() b Total Capital Proects564,171440,771123,400 j() Non-Departmental Debt Service759,913759,9130 () c Interfund Transfers2,104,71302,104,713 Balance Available280,713248,17032,543 () a,b Total Non-Departmental 3,145,3391,008,0832,137,256 () TOTAL REQUIREMENTS7,220,872(1,448,854)5,772,018 520 Parking Services Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $688,941 and decrease Balance Available by the same amount. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $440,771 and increase Balance Available by the same amount. This adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Debt Service Adjustment: c) Decrease the intergovernmental revenue from the Eugene Urban Renewal Agency in the amount of $759,913, and decrease the Debt Service budget by the same amount. This adjustment moves the parking garage debt service budget from the Parking Services Fund to the URA Downtown Debt Service Fund due to bond refunding in May 2011. 530 Wastewater Utility Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 3,881,530184,231a4,065,761 CHANGE TO WORKING CAPITAL REVENUE Rental5,32805,328 Charges for Services44,097,720118,082a,c,d44,215,802 Fines/Forfeitures3,85003,850 Miscellaneous47,000047,000 Total Revenue44,153,898118,08244,271,980 TOTAL RESOURCES48,035,428302,31348,337,741 II.REQUIREMENTS Department Operating Public Works20,087,04822,671c,d20,109,719 Total Department Operating20,087,04822,67120,109,719 Capital Projects Capital Projects2,105,00002,105,000 Capital Carryover2,300,472(81,862)b2,218,610 Total Capital Projects4,405,472(81,862)4,323,610 Non-Departmental Interfund Transfers1,373,00001,373,000 Intergovernmental Expend.21,398,000021,398,000 Balance Available771,908361,504a,b,c1,133,412 Total Non-Departmental23,542,908361,50423,904,412 TOTAL REQUIREMENTS48,035,428302,31348,337,741 530 Wastewater Utility Fund : Beginning Working Capital Reconciliation a) Increase the budgeted Beginning Working Capital by $184,231, increase Charges for Services revenue by $82,588, and increase Balance Available by $266,819. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $81,862 and increase Balance Available by the same amount. This adjustment reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department's operating appropriation by $56,911, decrease Charges for Services revenue by $44,088, and increase Balance Available by $12,823 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid. Reappropriate d) Wastewater revenue in the amount of $79,582 and increase operating appropriations in the Public Works Department by the same amount for Wastewater equipment replacement and rehabilitation projects. 539 Stormwater Utility Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 10,040,875(1,717,493)8,323,382 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits87,500087,500 Intergovernmental01,083,2141,083,214 d Rental3,78003,780 Charges for Services13,928,4007,65513,936,055 d Miscellaneous56,490056,490 Total Revenue14,076,1701,090,86915,167,039 TOTAL RESOURCES24,117,045(626,624)23,490,421 II.REQUIREMENTS Department Operating Public Works12,898,38346,90312,945,286 c,d Total Department Operating12,898,38346,90312,945,286 Capital Projects Capital Projects2,345,00002,345,000 Capital Carryover 5,609,789129,5715,739,360 b Total Capital Projects7,954,789129,5718,084,360 Non-Departmental Interfund Transfers865,0000865,000 Intergovernmental Expend.15,000015,000 Balance Available2,383,873(803,098)1,580,775 a,b,c,d Total Non-Departmental3,263,873(803,098)2,460,775 TOTAL REQUIREMENTS24,117,045(626,624)23,490,421 539 Stormwater Utility Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $1,717,493 and decrease Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Increase capital appropriations by $129,571 and decrease Balance Available by the same amount. This change reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department operating appropriation by $68,662 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by the same amount. Re-budget d) Intergovernmental revenues in the amount of $1,083,214 supporting already budgeted capital projects, increase Charges for Services revenues by $7,665, increase Public Works Department operating appropriations by $115,565, and increase Balance Available by $975,304. 592 Ambulance Transport Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,055,666996,3342,052,000 a CHANGE TO WORKING CAPITAL REVENUE Chares for Services6,647,99806,647,998 g Miscellaneous71,006071,006 Interfund Transfers610,3000610,300 Total Revenue7,329,30407,329,304 TOTAL RESOURCES8,384,970996,3349,381,304 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs7,136,76407,136,764 Total Department Operating7,136,76407,136,764 Non-Departmental Interfund Transfers816,8900816,890 Balance Available431,316996,3341,427,650 a Total Non-Departmental1,248,206996,3342,244,540 TOTAL REQUIREMENTS8,384,970996,3349,381,304 592 Ambulance Transport Fund Beginning Working Capital Reconciliation: a) Increase Beginning Working Capital by $996,334 and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 600 Fleet Services Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 15,106,304(78,923)15,027,381 a CHANGE TO WORKING CAPITAL REVENUE Rental30,000030,000 Charges for Services9,025,33609,025,336 Miscellaneous510,0000510,000 Interfund Transfers1,212,77001,212,770 Fiscal Transactions000 Total Revenue10,778,106010,778,106 TOTAL RESOURCES25,884,410(78,923)25,805,487 IIREQUIREMENTS . Department Operating Public Works12,779,149(309,875)12,469,274 b Total Department Operating12,779,149(309,875)12,469,274 Capital Projects Capital Carryover16,136(15,038)1,098 c Total Capital Projects16,136(15,038)1,098 Non-Departmental Interfund Transfers1,534,993107,6481,642,641 a Reserve 11,409,699257,69511,667,394 a,b Balance Available144,433(119,353)25,080 a,b,c Total Non-Departmental13,089,125245,99013,335,115 TOTAL REQUIREMENTS25,884,410(78,923)25,805,487 600 Fleet Services Fund Beginning Working Capital Reconciliation: a) Decrease Beginning Working Capital by $78,923, decrease the Fleet Service Reserve by $42,392, increase interfund transfer to the Public Safety Communications Fund by $107,648, and decrease Balance Available by $144,179. The adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. The increase in interfund transfer to the Public Safety Communications Fund is needed due to the move of the Regional Radio System subfund to that reporting fund. Encumbrance Estimate Reconciliation: b) Decrease the Public Works Department operating appropriation by $309,875, increase the Fleet Service Reserve by $300,087, and increase Balance Available by $9,788 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid. Capital Carryover Reconciliation: c) Decrease capital appropriations by $15,038 and increase Balance Available by the same amount. This change reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. 610 Information Systems and Services Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 4,777,220385,8505,163,070 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services5,921,58005,921,580 Miscellaneous34,000034,000 Total Revenue5,955,58005,955,580 TOTAL RESOURCES10,732,800385,85011,118,650 II.REQUIREMENTS Department Operating Central Services6,279,231613,1026,892,333 b,c,d Total Department Operating6,279,231613,1026,892,333 Non-Departmental Interfund Transfers194,0000194,000 Reserve 3,413,541(257,319)3,156,222 a,d Balance Available846,02830,067876,095 a,b,c Total Non-Departmental 4,453,569(227,252)4,226,317 TOTAL REQUIREMENTS10,732,800385,85011,118,650 610 Information Systems and Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $385,850, increase Reserve for Software Replacement by $312,681 and increase Balance Available by $73,169. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 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 $56,898 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid and increase Balance Available by the same amount. Reappropriation: c) Increase the Central Services Department operating appropriations by $100,000 to rebudget unspent FY11 funds for the City-wide Strategic Communications Plan, and reduce Balance Available by the same amount. New Funding Request: d) Increase the Central Services Department operating appropriations by $570,000 to cover the FY12 costs associated with the Voice over IP (VoIP) project, and reduce the Information Systems and Services Fund Reserve by the same amount. 615 Facilities Services Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 9,818,830612,52310,431,353 a CHANGE TO WORKING CAPITAL REVENUE Rental657,6000657,600 Charges for Services8,636,98408,636,984 Miscellaneous54,000054,000 Total Revenue9,348,58409,348,584 TOTAL RESOURCES19,167,414612,52319,779,937 IIREQUIREMENTS . Department Operating Central Services8,486,052(8,557)8,477,495 c Planning and Development281,000(11,455)269,545 c Total Department Operating8,767,052(20,012)8,747,040 Capital Projects Capital Projects250,0000250,000 Capital Carryover288,040169,969458,009 b Total Capital Projects538,040169,969708,009 Non-Departmental Debt Service204,7200204,720 Interfund Transfers252,0000252,000 Reserve 6,925,42269,5186,994,940 a Balance Available2,480,180393,0482,873,228 a,b,c Total Non-Departmental9,862,322462,56610,324,888 TOTAL REQUIREMENTS19,167,414612,52319,779,937 615 Facilities Services Fund Beginning Working Capital Reconciliation: a)Increase the budgeted Beginning Working Capital by $612,523, increase the Facility Reserve by $69,518, and increase Balance Available by $543,005. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Increase capital appropriations by $169,969 and decrease Balance Available by the same amount. This action reconciles the FY12 Capital Carryover Estimate to the actual ending FY11 capital projects balance and carry forward. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriations by $8,557 and decrease the Planning and Development Department operating appropriations by $11,455 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase Balance Available by $20,012. 620 Risk and Benefits Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 8,212,932632,6828,845,614 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental175,000217,860392,860 c,d Charges for Services32,644,102032,644,102 Miscellaneous360,4600360,460 Total Revenue33,179,562217,86033,397,422 TOTAL RESOURCES41,392,494850,54242,243,036 IIREQUIREMENTS . Department Operating Central Services28,653,995154,30828,808,303 b,c,d Total Department Operating28,653,995154,30828,808,303 Non-Departmental Debt Service4,994,40004,994,400 Interfund Transfers118,0000118,000 Reserve 6,879,032143,1797,022,211 a Balance Available747,067553,0551,300,122 a,b Total Non-Departmental12,738,499696,23413,434,733 TOTAL REQUIREMENTS41,392,494850,54242,243,036 620 Risk and Benefits Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $632,682, increase the Medical Rate Stabilization Reserve by $96,000, increase the Debt Service Reserve by $47,179, and increase Balance Available by $489,503. These adjustments bring the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 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 $63,552 to reconcile the amount estimated for payment of obligations incurred but not paid in FY11 to the actual amount paid, and increase the Balance Available by the same amount. Recognize New Grant Revenues: c) Recognize Emergency Manegement Performance Grant (EMPG) revenue in the amount of $140,000, and increase the Central Services Department operating appropriations by the same amount. Re-budget Intergovernmental Grant Revenues d)in the amount of $77,860 and increase the Central Services Department operating appropriation by the same amount. 630 Professional Services Fund FY12FY12FY12 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 2,209,173656,7422,865,915 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits1,00001,000 Charges for Services5,764,03505,764,035 Miscellaneous18,000018,000 Total Revenue5,783,03505,783,035 TOTAL RESOURCES7,992,208656,7428,648,950 II.REQUIREMENTS Department Operating Public Works5,256,62505,256,625 Total Department Operating5,256,62505,256,625 Non-Departmental Interfund Transfers477,0000477,000 Reserve 225,0000225,000 Balance Available2,033,583656,7422,690,325 a Total Non-Departmental 2,735,583656,7423,392,325 TOTAL REQUIREMENTS7,992,208656,7428,648,950 630 Professional Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $656,742 and increase Balance Available by the same amount. This adjustment brings the FY12 Budgeted Beginning Working Capital in compliance with the audited FY11 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Resolution Number Attachment ____B A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET; MAKING APPROPRIATIONS FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2011, AND ENDING JUNE 30, 2012. 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 yearbeginningJuly1,2011,andendingJune30,2012,assetforthinattached Exhibit "A" is hereby adopted. Section 2. TheSupplementalamountsforthefiscalyearbeginningJuly1,2011,and endingJune30,2012,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 Budgetpublication. The foregoing resolution adopted this 12th day of December, 2011. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services1,515,899 Fire and Emergency Medical Services1,185,260 Library, Recreation and Cultural Services387,113 Planning and Development527,787 Police Department2,927,554 Public Works229,896 Total Departmental Operating 6,773,509 Non-Departmental Contingency(25,000) Interfund Transfer1,497,482 * Reserves(163,869) Total Non-Departmental 1,308,613 TOTAL GENERAL FUN8,082,122 D SPECIAL ASSESSMENT MANAGEMENT FUND Non-Departmental * Balance Available(35,332) Total Non-Departmental (35,332) TOTAL SPECIAL ASSESSMENT MANAGEMENT FUN(35,332) D LIBRARY LOCAL OPTION LEVY FUND Non-Departmental Interfund Transfer(22,295) Total Non-Departmental (22,295) TOTAL LIBRARY LOCAL OPTION LEVY FUN(22,295) D ROAD FUND Departmental Operating Public Works Department482,110 Total Departmental Operating 482,110 Non-Departmental * Balance Available821,268 Total Non-Departmental 821,268 TOTAL ROAD FUN1,303,378 D PUBLIC SAFETY COMMUNICATIONS FUND Departmental Operating Police Department42,529 Total Departmental Operating 42,529 Non-Departmental * Balance Available15,178 Total Non-Departmental 15,178 TOTAL PUBLIC SAFETY ANSWERING POINT FUN57,707 D TELECOM REGISTRATION/LICENSING FUND Departmental Operating Central Services Department2,048,419 Total Departmental Operating 2,048,419 Capital Projects Capital Projects(10,000) Total Capital Projects (10,000) Non-Departmental * Balance Available(683,880) Total Non-Departmental (683,880) TOTAL TELECOM REGISTRATION/LICENSING FUND1,354,539 CONSTRUCTION AND RENTAL HOUSING FUND Departmental Operating Planning and Development(6,290) Total Departmental Operating (6,290) Non-Departmental * Balance Available694,272 Total Non-Departmental 694,272 TOTAL CONSTRUCTION AND RENTAL HOUSING FUN687,982 D SOLID WASTE/RECYCLING FUND Departmental Operating Planning and Development156,551 Total Departmental Operating 156,551 Non-Departmental * Balance Available141,712 Total Non-Departmental 141,712 TOTAL SOLID WASTE/RECYCLING FUN298,263 D COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development115,834 Total Departmental Operating 115,834 Capital Projects Capital Projects(6,883) Total Capital Projects (6,883) Non-Departmental Debt Service60,453 * Balance Available206,209 Intergovernmental Expenditures740,000 Miscellaneous Fiscal Transactions(104,304) Total Non-Departmental 902,358 TOTAL COMMUNITY DEVELOPMENT FUND1,011,309 LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND Capital Projects Capital Projects657,463 Total Capital Projects 657,463 Non-Departmental * Reserves39,384 * Balance Available(116,081) Total Non-Departmental (76,697) TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUN580,766 D GENERAL OBLIGATION DEBT SERVICE FUND Non-Departmental Debt Service395,178 Total Non-Departmental 395,178 TOTAL GENERAL OBLIGATION DEBT SERVICE FUN395,178 D SPECIAL ASSESSMENT BOND DEBT SERVICE FUND Non-Departmental * Reserves56,245 Total Non-Departmental 56,245 TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND56,245 GENERAL CAPITAL PROJECTS FUND Capital Projects Capital Projects417,861 Total Capital Projects 417,861 Non-Departmental * Balance Available 16,386 Total Non-Departmental 16,386 TOTAL GENERAL CAPITAL PROJECTS FUN434,247 D SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Capital Projects Capital Projects(556,559) Total Capital Projects (556,559) Non-Departmental * Balance Available722,002 Total Non-Departmental 722,002 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND165,443 TRANSPORTATION CAPITAL PROJECTS FUND Capital Projects Capital Projects(2,579,757) Total Capital Projects (2,579,757) Non-Departmental * Balance Available2,207,715 Total Non-Departmental 2,207,715 TOTAL TRANSPORTATION CAPITAL FUN(372,042) D SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects Capital Projects(708,767) Total Capital Projects (708,767) Non-Departmental * Balance Available998,391 Total Non-Departmental 998,391 TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUN289,624 D MUNICIPAL AIRPORT FUND Departmental Operating Public Works(32,145) Total Departmental Operating (32,145) Capital Projects Capital Projects(910,525) Total Capital Projects (910,525) Non-Departmental * Balance Available546,084 Total Non-Departmental 546,084 TOTAL MUNICIPAL AIRPORT FUN(396,586) D PARKING SERVICES FUND Capital Projects Capital Projects(440,771) Total Capital Projects (440,771) Non-Departmental Debt Service(759,913) * Balance Available(248,170) Total Non-Departmental (1,008,083) TOTAL PARKING SERVICES FUND(1,448,854) WASTEWATER UTILITY FUND Departmental Operating Public Works22,671 Total Departmental Operating 22,671 Capital Projects Capital Projects(81,862) Total Capital Projects (81,862) Non-Departmental * Balance Available361,504 Total Non-Departmental 361,504 TOTAL WASTEWATER UTILITY FUN302,313 D STORMWATER UTILITY FUND Departmental Operating Public Works46,903 Total Departmental Operating 46,903 Capital Projects Capital Projects129,571 Total Capital Projects 129,571 Non-Departmental * Balance Available(803,098) Total Non-Departmental (803,098) TOTAL STORMWATER UTILITY FUN(626,624) D AMBULANCE TRANSPORT FUND Non-Departmental * Balance Available996,334 Total Non-Departmental 996,334 TOTAL EMERGENCY MEDICAL SERVICES FUND996,334 FLEET SERVICES FUND Departmental Operating Public Works(309,875) Total Departmental Operating (309,875) Capital Projects Capital Projects(15,038) Total Capital Projects (15,038) Non-Departmental Interfund Transfer107,648 * Reserves257,695 * Balance Available(119,353) Total Non-Departmental 245,990 TOTAL FLEET SERVICES FUND(78,923) INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services613,102 Total Departmental Operating 613,102 Non-Departmental * Reserves(257,319) * Balance Available30,067 Total Non-Departmental (227,252) TOTAL INFORMATION SYSTEMS AND SERVICES FUN385,850 D FACILITIES SERVICES FUND Departmental Operating Central Services(8,557) Planning and Development(11,455) Total Departmental Operating (20,012) Capital Projects Capital Projects169,969 Total Capital Projects 169,969 Non-Departmental * Reserves69,518 * Balance Available393,048 Total Non-Departmental 462,566 TOTAL FACILITIES SERVICES FUND612,523 RISK AND BENEFITS FUND Departmental Operating Central Services154,308 Total Departmental Operating 154,308 Non-Departmental * Reserves143,179 * Balance Available553,055 Total Non-Departmental 696,234 TOTAL RISK AND BENEFITS FUN850,542 D PROFESSIONAL SERVICES FUND Non-Departmental * Balance Available656,742 Total Non-Departmental 656,742 TOTAL PROFESSIONAL SERVICES FUND656,742 TOTAL REQUIREMENTS - ALL FUNDS15,540,451 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.