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HomeMy WebLinkAboutItem 3: Resolutions on FY13 Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 5058 Electing to Receive State Revenue Sharing Funds Pursuant to Section 221.770 of Oregon Revised Statutes; Resolution 5059 Certifying that the City of Eugene Provides the Municipal Services Required by Oregon Revised Statues Section 221.760 in Order to Receive State Shared Revenues; and Resolution 5060 Adopting the Budget, Making Appropriations, Determining, Levying and Categorizing the Annual Ad Valorem Property Tax Levy for the City of Eugene for the Fiscal Year Beginning July 1, 2012, and Ending June 30, 2013 Meeting Date: May 21, 2012 Agenda Item Number: 3 Department: Central Services Staff Contact: Mia Cariaga www.eugene-or.gov Contact Telephone Number: (541) 682-5408 ISSUE STATEMENT This meeting is to conduct a public hearing and take action to adopt the fiscal year 2013 (FY13) budget for the City of Eugene. Oregon Local Budget Law requires the City to conduct a public hearing to receive testimony on the FY13 City of Eugene Annual Budget as approved by the Budget Committee and on the proposed uses of the State Revenue Sharing funds. Resolutions electing to receive State Revenue Sharing funds and certifying that the City of Eugene provides municipal services required for receipt of state-shared revenues are also required in order to continue receiving those funds. Finally, ORS 294.456 requires the City Council to pass a resolution adopting the budget, making appropriations, determining, levying and categorizing the annual ad valorem property taxes. BACKGROUND Council Action History The City Council has consistently met the requirement of Oregon Local Budget Law which requires that a jurisdiction adopt an annual budget by June 30 of each year. If a jurisdiction elects to receive State Revenue Sharing funds, it must hold a public hearing on the proposed uses of the funds and adopt resolutions or ordinances electing to receive the funds and certifying that the City provides qualifying municipal services. Financial and/or Resource Considerations Financial and/or resource considerations are detailed in the FY13 Proposed Budget document and Budget Committee meeting materials, which are available at www.eugene-or.gov/budgetcommittee. A summary of the Budget Committee changes to the FY13 Proposed Budget is provided in Attachment A. State Revenue Sharing The FY13 estimated revenue from State Revenue Sharing is $1,323,344. The funds will be used to support General Fund services. S:\CMO\2012 Council Agendas\M120521\S1205213.doc Budget Committee Recommendation Budget Committee review consisted of six work sessions. Public comment was received at three of the work sessions. A Budget Committee public hearing on the budget proposal was conducted on April 18, 2012. The Budget Committee recommendation consists of the City Manager’s Proposed Budget for FY13, with several amendments. The Budget Committee recommendation, approved on April 25, 2012, is as follows: Move that the Budget Committee recommend to the Eugene City Council the FY13 Budget for the City of Eugene that consists of the City Manager’s Proposed FY13 Budget, including the property tax levies and/or rates contained therein, amended to reflect appropriations for prior year encumbrances and prior year capital projects, and the amendments to the budget which have been approved by the Budget Committee. The motion passed 13-1. A summary of the Budget Committee’s recommended changes to the City Manager’s Proposed Budget are shown below. All motions considered and the committee votes are shown in Attachment B. Attachment A reconciles the proposed budget to the Budget Committee approved budget. General Fund Recommendations ‐ Central Services Department:  Move to reallocate $65,000 from the unspent onetime money that was earmarked for Occupy Eugene back to animal services.  Reduce the council contingency by $31,000 to fund Lane Council of Governments (LCOG).  Allocate to Lane Regional Air Protection Agency (LRAPA) $30,000 from the savings ‐ resulting from the temporary closing of Sheldon Pool with another $25,000 provided through ‐ inkind contributions, contingent on pro rata participation by Lane County and Springfield. If the City is unable to provide the inkind contribution to LRAPA, then the City Manager will propose funding that $25,000 as part of Supplemental Budget #1. ‐ Fire and Emergency Medical Services Department:  Move to allocate $317,000 out of the Reserve for Revenue Shortfall to fund onetime dollars to keep the second fire company open at Fire Station #2. Library, Recreation and Cultural Services (LRCS) Department:  FY13 LRCS budget for utility rates is reduced by $30,000 from the FY13 Proposed Budget pursuant to the Budget Committee motion to use $30,000 in savings from the temporary closing of Sheldon Pool towards partial LRAPA membership payment in FY13. Planning and Development Department: ‐  Move to recommend restoring $175,000 in funding of budget strategy #6 to the Human Services Commission on a onetime basis and identify Opportunity Eugene funding from another source. This motion implies no net increase to the FY13 budget. Police Department:  No recommended changes to the FY13 proposed budget. S:\CMO\2012 Council Agendas\M120521\S1205213.doc Public Works Department:  No recommended changes to FY13 proposed budget. Non-Departmental:  Increase the General Fund Unappropriated Ending Fund Balance (UEFB) by $70,000 and decrease the Reserve for Revenue Shortfall by the same amount to comply with the City policy to maintain two months of expenditures in UEFB. This change was not explicitly approved by the Budget Committee; however, it only affects the UEFB and the Reserve for Revenue Shortfall, neither of which is appropriated for spending. The Budget Committee approved including appropriations for prior fiscal year encumbrances and estimated unexpended capital project funds in the FY13 budget. Encumbrance carryover is for operating budget items encumbered but not expended in FY12. Capital project carryover is for capital appropriations that are estimated to remain unexpended at the end of FY12. Attachment A provides the information on encumbrance and capital project carryover by fund. The Budget Committee also made a recommendation to the City Council to increase funding for parks and open space operations and maintenance via the supplemental budget process. This motion does not affect the FY13 approved budget; full text of this recommendation is included in Attachment B. Timing Under the state statute, a budget must be approved prior to July 1, 2012, and a jurisdiction must elect to receive State Revenue Sharing funds and file a copy of the resolution or ordinance with the State of Oregon by July 31, 2012. Other Background Information The FY13 Proposed Budget document, Budget Committee packets, information distributed at Budget Committee meetings, and Budget Committee motions are available on the City’s website at: www.eugene-or.gov/budget. RELATED CITY POLICIES Council Goals The budget supports department work plans designed to further Council Goals and Priorities. Financial Management Goals and Policies The budget was prepared following guidelines established in the Financial Management Goals and Policies. COUNCIL OPTIONS According to ORS 294.456, the City Council is limited to increasing expenditures in a fund by no more than $5,000 or 10 percent, whichever is greater, of the Budget Committee’s approved total in each or any fund. If a larger expenditure increase is desired, republishing the budget summary in the local newspaper and conducting a second public hearing is required. The City Council may reduce revenues, move allocations within a fund and may decrease expenditures; however, all actions must result in a balanced budget, where revenues equal expenditures, for each fund. Any increase to property taxes S:\CMO\2012 Council Agendas\M120521\S1205213.doc above the rate or amount approved by the Budget Committee requires republishing the budget summary and conducting a second public hearing. If members of the City Council wish to amend the budget resolutions, the motion must contain the specific appropriation line(s) being altered in the resolution and each motion must be self-balancing, meaning that a resource and a requirement must exactly offset each other. CITY MANAGER’S RECOMMENDATION The City Manager recommends passage of the two state revenue sharing resolutions and the resolution adopting the Budget Committee’s approved budget for the City of Eugene. SUGGESTED MOTIONS Move to adopt Resolution 5058 electing to receive state revenue sharing funds pursuant to Section 221.770 of Oregon Revised Statutes. Move to adopt Resolution 5059 certifying that the City of Eugene provides the municipal services required by Oregon Revised Statues Section 221.760. Move to adopt Resolution 5060 adopting the budget, making appropriations, determining, levying and categorizing the annual ad valorem property tax levy for the City of Eugene for the fiscal year beginning July 1, 2012, and ending June 30, 2013. ATTACHMENTS A.Summary of Changes to the FY13 Proposed Budget B.Budget Committee Motions to Amend the FY13 Proposed Budget C. Resolution Electing to Receive State Revenue Sharing D. Resolution Certifying Municipal Services Provided E. Resolution Adopting the FY13 City of Eugene Budget - Exhibit A - Fund Schedules - Exhibit B - Fund Names 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\2012 Council Agendas\M120521\S1205213.doc Attachment C RESOLUTION NO. _____ A RESOLUTION ELECTING TO RECEIVE STATE REVENUE SHARING FUNDS PURSUANT TO SECTION 221.770 OF OREGON REVISED STATUTES BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City of Eugene, Oregon, for the fiscal year ending June 30, 2013, elects to receive distribution of funds from State Revenue Sharing pursuant to Oregon Revised Statutes Section 221.770. Section 2. The Finance Director is hereby requested to file a copy of this Resolution with the Department of Administrative Services of the State of Oregon as prescribed by Oregon Revised Statutes Section 221.770. The foregoing Resolution adopted the 21st day of May, 2012. ____________________________ City Recorder Attachment D RESOLUTION NO. _____ A RESOLUTION CERTIFYING THAT THE CITY OF EUGENE PROVIDES THE MUNICIPAL SERVICES REQUIRED BY OREGON REVISED STATUTES SECTION 221.760 IN ORDER TO RECEIVE STATE SHARED REVENUES. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City of Eugene, Oregon, recognizes the desirability of assisting the State officer responsible for determining the eligibility of cities to receive State Shared Revenues under Oregon Revised Statutes Sections 323.455, 366.785 to 366.820, and 471.805. Section 2. The City of Eugene, Oregon, declares its eligibility to receive such funds as a city located within a county having more than 100,000 inhabitants that provides four or more of the following municipal services, as required in Oregon Revised Statutes Subsection 221.760(1): (a) Police Protection. (b) Fire Protection. (c) Street Construction, Maintenance, and Lighting. (d) Sanitary Sewers. (e) Storm Sewers. (f) Planning, Zoning, and Subdivision Control. The foregoing Resolution adopted the 21st day of May, 2012. ____________________________ City Recorder Attachment E RESOLUTION NO.____ A RESOLUTION ADOPTING THE BUDGET, MAKING APPROPRIATIONS, DETERMINING, LEVYING AND CATEGORIZING THE ANNUAL AD VALOREM PROPERTY TAX LEVY FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2012, AND ENDING JUNE 30, 2013 The City Council of the City of Eugene finds that Adopting the Budget and Making Appropriations is necessary under ORS 294.305 to 294.565. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. That the budget for the City of Eugene, Oregon, for the year commencing July 1, 2012 and ending June 30, 2013, as set forth in attached Exhibit "A" is hereby Adopted. Section 2. That the City Council of the City of Eugene, Oregon makes Appropriations for the purposes as set forth in attached Exhibit "A". Section 3. That a total levy in the amount of $7.0058 per $1,000 of Assessed Value be made against all taxable property within the City of Eugene in general and a Bonded Debt Levy of $13,850,953 for the purpose of deriving funds necessary to carry on the different programs and to meet the expenses of the government of the City of Eugene for the fiscal year beginning July 1, 2012, and endingJune 30, 2013; and to create and provide sinking funds and interest funds for the various outstanding bonds and obligations of the City. Section 4. That the following allocation and categorization subject to the limits of section 11b, Article XI of the Oregon Constitution constitute the above levy: Subject to the General Excluded from Government Limitation the Limitation General Fund $7.0058 per $1,000 of Assessed Value $0 Bonded Debt Fund $0 $13,850,953 Section 5. That the Finance Director is hereby requested to certify the levies as herein made and set forth to the County Assessor of Lane County, Oregon, and shall file with the Lane County Assessor and the Lane County County Clerk a copy of the budget as finally adopted, and such other documents as required by ORS 294.458. Section 6. That the list of fund titles and numbers set forth in attached Exhibit "B" is hereby adopted, and any fund numbers and fund titles in conflict herewith are hereby repealed. The foregoing Resolution adopted this 21st day of May, 2012. City Recorder Attachment E (Exhibit A) City of Eugene General Fund$$$ Department Operating Central Services21,753,409 Fire and Emergency Medical Services25,143,856 Library, Recreation & Cultural Services24,660,404 Planning and Development5,915,447 Police43,162,817 Public Works6,361,957 Total Department Operating 126,997,890 Non-Departmental Debt Service231,663 Interfund Transfers4,878,025 Contingency47,000 Reserve*16,776,766 Unappropriated Ending Fund Balance*21,150,000 Total Non-Departmental 43,083,454 Total General Fund170,081,344 Special Assessment Management Fund Department Operating Central Services88,143 Total Department Operating 88,143 Non-Departmental Interfund Transfers6,000 Misc. Fiscal Transactions45,000 Reserve*50,000 Balance Available*1,197,489 Total Non-Departmental 1,298,489 Total Special Assessment Management Fund1,386,632 Road Fund Department Operating Public Works10,472,483 Total Department Operating 10,472,483 Non-Departmental Interfund Transfers721,000 Balance Available*1,493,001 Total Non-Departmental 2,214,001 Total Road Fund12,686,484 Public Safety Communications Fund Department Operating Police3,539,822 Total Department Operating 3,539,822 Non-Departmental Interfund Transfers173,000 Reserve*1,097,776 Balance Available*379,484 Total Non-Departmental 1,650,260 Total Public Safety Answering Point Fund5,190,082 Telecommunications Registration/Licensing Fund$$$ Department Operating Central Services4,344,114 Total Department Operating 4,344,114 Total Capital Projects 101,767 Non-Departmental Interfund Transfers456,000 Balance Available*3,332,721 Total Non-Departmental 3,788,721 Total Telecommunications Registration/Licensing Fund8,234,602 Construction & Rental Housing Fund Department Operating Fire and Emergency Medical Services283,355 Planning and Development5,528,222 Public Works409,008 Total Department Operating 6,220,585 Non-Departmental Interfund Transfers630,000 Intergovernmental Expenditures950,000 Balance Available*2,548,598 Total Non-Departmental 4,128,598 Total Construction & Rental Housing Fund10,349,183 Solid Waste/Recycling Fund Department Operating Central Services50,000 Planning and Development944,656 Total Department Operating 994,656 Non-Departmental Interfund Transfers97,000 Balance Available*384,816 Total Non-Departmental 481,816 Total Solid Waste/Recycling Fund1,476,472 Community Development Fund Department Operating Central Services6,000 Planning and Development2,854,775 Total Department Operating 2,860,775 Total Capital Projects 2,583,008 Non-Departmental Debt Service467,681 Interfund Transfers124,000 Miscellaneous Fiscal Transactions5,826,879 Reserve*826,000 Total Non-Departmental 7,244,560 Total Community Development Fund12,688,343 Library, Parks and Recreation Special Revenue Fund$$$ Department Operating Library, Recreation & Cultural Services372,000 Total Department Operating 372,000 Total Capital Projects 1,200,017 Non-Departmental Reserve*2,131,494 Balance Available*102,610 Total Non-Departmental 2,234,104 Total Library, Parks and Recreation Special Revenue Fund3,806,121 General Obligation Debt Service Fund Non-Departmental Debt Service13,379,863 Total Non-Departmental 13,379,863 Total General Obligation Debt Service Fund13,379,863 Special Assessment Bond Debt Service Fund Non-Departmental Debt Service750,000 Interfund Transfers25,000 Reserve*356,607 Total Non-Departmental 1,131,607 Total Special Assessment Bond Debt Service Fund1,131,607 General Capital Projects Fund Department Operating Library, Recreation & Cultural Services10,000 Total Department Operating 10,000 Total Capital Projects 25,393,915 Non-Departmental Debt Service50,000 Reserve*27,560 Balance Available*616,356 Total Non-Departmental 693,916 Total General Capital Projects Fund26,097,831 Systems Development Capital Projects Fund Department Operating Planning and Development86,864 Public Works283,907 Total Department Operating 370,771 Total Capital Projects 4,954,176 Non-Departmental Interfund Transfers30,000 Balance Available*5,250,895 Total Non-Departmental 5,280,895 Total Systems Development Capital Projects Fund10,605,842 Transportation Capital Fund$$$ Total Capital Projects 26,587,247 Non-Departmental Debt Service40,000 Balance Available*2,029,291 Total Non-Departmental 2,069,291 Total Transportation Capital Fund28,656,538 Special Assessments Capital Projects Fund Total Capital Projects 1,027,384 Non-Departmental Debt Service760,000 Interfund Transfers20,000 Balance Available*772,061 Total Non-Departmental 1,552,061 Total Special Assessments Capital Projects Fund2,579,445 Municipal Airport Fund Department Operating Fire and Emergency Medical Services785,613 Police412,433 Public Works5,771,005 Total Department Operating 6,969,051 Total Capital Projects 16,261,670 Non-Departmental Interfund Transfers468,000 Reserve*5,745,456 Balance Available*3,822,103 Total Non-Departmental 10,035,559 Total Municipal Airport Fund33,266,280 Parking Services Fund Department Operating Central Services328,403 Planning and Development3,097,338 Public Works43,000 Total Department Operating 3,468,741 Total Capital Projects 50,000 Non-Departmental Interfund Transfers2,205,253 Balance Available*25 Total Non-Departmental 2,205,278 Total Parking Services Fund5,724,019 Wastewater Utility Fund$$$ Department Operating Public Works21,337,440 Total Department Operating 21,337,440 Total Capital Projects 4,968,524 Non-Departmental Interfund Transfers1,492,000 Intergovernmental Expenditures22,717,000 Balance Available*782,438 Total Non-Departmental 24,991,438 Total Wastewater Utility Fund51,297,402 Stormwater Utility Fund Department Operating Public Works13,425,334 Total Department Operating 13,425,334 Total Capital Projects 10,199,419 Non-Departmental Interfund Transfers975,000 Intergovernmental Expenditures15,000 Balance Available*1,217,050 Total Non-Departmental 2,207,050 Total Stormwater Utility Fund25,831,803 Ambulance Transport Fund Department Operating Fire and Emergency Medical Services6,636,845 Total Department Operating 6,636,845 Non-Departmental Interfund Transfers833,988 Balance Available*577,461 Total Non-Departmental 1,411,449 Total Ambulance Transport Fund8,048,294 Fleet Services Fund Department Operating Public Works12,696,362 Total Department Operating 12,696,362 Total Capital Projects 796 Non-Departmental Interfund Transfers362,000 Reserve*9,968,889 Balance Available*2,231 Total Non-Departmental 10,333,120 Total Fleet Services Fund23,030,278 Information Systems and Services Fund$$$ Department Operating Central Services7,247,153 Total Department Operating 7,247,153 Non-Departmental Interfund Transfers217,000 Reserve*2,471,524 Balance Available*835,776 Total Non-Departmental 3,524,300 Total Information Systems and Services Fund10,771,453 Facilities Services Fund Department Operating Central Services8,576,782 Planning and Development266,647 Total Department Operating 8,843,429 Total Capital Projects 703,111 Non-Departmental Debt Service202,160 Interfund Transfers327,000 Reserve*8,213,079 Balance Available*2,951,134 Total Non-Departmental 11,693,373 Total Facilities Services Fund21,239,913 Risk and Benefits Fund Department Operating Central Services30,143,200 Total Department Operating 30,143,200 Non-Departmental Debt Service5,244,500 Interfund Transfers162,000 Reserve*6,913,813 Balance Available*583,934 Total Non-Departmental 12,904,247 Total Risk and Benefits Fund43,047,447 Professional Services Fund Department Operating Public Works5,406,496 Total Department Operating 5,406,496 Non-Departmental Interfund Transfers471,000 Reserve*270,000 Balance Available*2,213,400 Total Non-Departmental 2,954,400 Total Professional Services Fund8,360,896 Total Resolution538,968,174 * Reserves, Balance Available, and Unappropriated Ending Fund Balance amounts are not appropriated for spending and are shown for information purposes only. Attachment E (Exhibit B) City of Eugene Reporting Fund*Managing FundFund Titles 010(011 - 041)General Fund Reporting Fund 011General Fund Subfund 031Cultural Services Fund 041Equipment Replacement Fund 110(114 - 118)Special Assessment Management Reporting Fund 114Local Improvement Assistance Fund 115Assessment Management Fund 117City Sewer Deferral Fund 118Street Subsidy Program Fund 131131Road Fund 130(132 - 134)Public Safety Communications Reporting Fund 132Public Safety Answering Point Fund 134Regional Radio System Fund 135135Telecommunications Registration/Licensing Fund 150(151-152)Construction and Rental Housing Reporting Fund 151Construction Permits Fund 152Rental Housing Program Fund 155155Solid Waste/Recycling Fund 170(171 - 178)Community Development Reporting Fund 171Community Development Block Grant Fund 172CDBG-108/Brownfields Economic Development Initiative Fund 174Historic Preservation Loan Fund 175Low Income Housing Fund 176Community Revitalization Loan Fund 177CDBG Loan Program Revolving Fund 178HOME Fund 180(181 - 187)Library, Parks & Recreation Fund 181Library Miscellaneous Trust Fund 185Parks & Recreation Miscellaneous Trust Fund 186Hayes Trust Fund 187Parks Maintenance Fund 211211General Obligation Debt Service Fund 250(251 - 279)Special Assessment Bond Debt Service Reporting Fund 251In-City Assessment Bond Reserve Fund 277Special Assessment Bond Series 2006 Fund 278Special Assessment Bond Series 2011 Fund 279Special Assessment Bond Series 2013 Fund 310(311 - 324)General Capital Projects Reporting Fund 311General Capital Projects Fund 314Housing Capital Projects Fund 319Public Art Fund 321Parks/Open Space Capital Project Fund 323City Hall Replacement Fund 3242006 PROS Bond Fund 330(332 - 336)Systems Development Capital Projects Reporting Fund 332Systems Development Capital Administration Fund 333Transportation Systems Development Capital Projects Fund 334Wastewater Systems Development Capital Projects Fund 335Stormwater Systems Development Capital Projects Fund 336Parks Systems Development Capital Projects Fund *City of Eugene appropriates and reports to these combined funds. City of Eugene Reporting Fund*Managing FundFund Titles 340(341 - 343)Transportation Capital Reporting Fund 341Road General Capital Fund 342Pavement Preservation Program Fund 3432008 Street Bond Fund 350(351 - 352)Special Assessment Capital Projects Reporting Fund 351Special Assessment Capital Fund 352Delayed Assessments Fund 510(511 - 512)Municipal Airport Reporting Fund 511Airport Fund 512Airport Construction Fund 520(525 - 527)Parking Services Reporting Fund 525Parking Operations Fund 527Off-Street Parking Fund 530(532 - 534)Wastewater Utility Reporting Fund 532Wastewater Utility - Capital Fund 533Wastewater Utility - Regional Fund 534Wastewater Utility - Local Fund 539(531, 535, 536)Stormwater Utility Reporting Fund 531Stormwater Utility - Capital Fund 535Stormwater Utility - Operation Fund 536Wetlands Mitigation Bank Fund 592592Ambulance Transport Fund 600(616, 619)Fleet Services Reporting Fund 616Fleet Replacement and Acquisition Fund 619Fleet Service Fund 610(611 - 613)Information Systems and Services Reporting Fund 611Information Systems & Services Fund 612Public Safety Information Systems Fund 613Central Business Software Fund 615(614, 617, 618, 635)Facilities Services Reporting Fund 614Facilities Replacement Fund 617Atrium Fund 618Facilities Maintenance Fund 635Facilities Professional Services Fund 620(622 - 625)Risk and Benefits Reporting Fund 622Risk Management Fund 623Employee Health and Benefits Fund 624Pension Bond Fund 625Other Post Employment Benefits (OPEB) Fund 630(631,632)Professional Services Reporting Fund 631Professional Services Fund 632Parks & Open Space and Maintenance Professional Services Fund *City of Eugene appropriates and reports to these combined funds.