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HomeMy WebLinkAboutItem 4 - Adoption of FY13 COE Supplemental Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2012 and Ending June 30, 2013 Meeting Date: December 10, 2012 Agenda Item Number: 4 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 Fiscal Year 2013 (FY13) is requested. Oregon Local Budget Law (ORS 294.471) allows for supplemental budgets in the event of “an occurrence or condition that is not ascertained when preparing the original budget or a previous supplemental budget for the current year.” ORS 294.471 also allows for a supplemental budget if there are “funds that are made available by another unit of federal, state or local government and the availability of which could not reasonably be foreseen when preparing the original budget.” This Supplemental Budget does not authorize any increase in the property tax levy and has been published in compliance with the Oregon Local Budget Law. BACKGROUND The Supplemental Budget that occurs in December of a fiscal year is usually the largest because of the audit adjustments to budgeted Beginning Working Capital and the reappropriation of funds from the prior fiscal year for program initiatives or projects that were started but not completed in that fiscal year. This Supplemental Budget also recognizes new revenue and authorizes other unanticipated changes in legal appropriations. Transactions Related to Beginning Working Capital Isler & Company, LLC, the City's external auditor, has completed its Fiscal Year 2012 (FY12) audit, and this Supplemental Budget includes Marginal Beginning Working Capital (MBWC) adjustments for all City funds. The MBWC is the difference between the estimated and audited actual FY12 revenues and expenditures. This adjustment is recognized on SB1 and is the largest component of the transactions included in this budget request. General Fund Carryover Reconciliation The total of the MBWC adjustment and the FY13 budgeted reserve for encumbrances in the Main Subfund of the General Fund is $4,694,224. This amount is available to be appropriated or put into reserves in the General Fund on SB1. Of this amount, $1,070,034 is dedicated to prior fiscal year encumbrances. S:\CMO\2012 Council Agendas\M121210\S1212104.doc The City Manager’s recommendations for use of carryover resources in the General Fund reflect the motions passed by the Budget Committee and the City Council earlier in this calendar year. A summary 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 earlier in this calendar year:  $100,000 increase in the Public Works Department operating budget for Parks and Open Space operations and maintenance (Budget Committee motion);  $225,000 increase in the Planning and Development Department operating budget for 2012/2013 winter homeless strategies (City Council motion). Additionally, the City Manager is recommending use of the General Fund MBWC to make the following strategic investments in support of goals and priorities previously identified by the City Council: City Hall  $1,000,000 interfund transfer to the Facility Replacement Reserve in the Facilities Services Fund for the City Hall project, which includes reallocation of $500,000 from the General Capital Fund transfer plus an additional $500,000. Economic Prosperity Plan This work will be guided by the Regional Economic Prosperity Plan, Envision Eugene and the Council Goals with ongoing focus on supporting the local business community, employment and wage growth.  $275,000 intergovernmental payment to the Urban Renewal Agency (URA) for the Downtown Loan Program;  $128,000 increase in the Planning and Development Department operating budget for efforts related to the plan. In addition to these two items, this Supplemental Budget includes $122,280 in prior year reappropriation for job creation and economic development, which is included in the total reappropriations for the Central Services Department. SB1 for the Urban Renewal Agency (URA) also contains an additional $224,421 for the Downtown Loan Program. This brings the total recommended appropriations for the Economic Prosperity Plan to $749,701. Other uses of the General Fund MBWC included in this Supplemental Budget are as follows:  $400,000 interfund transfer to the General Capital Projects Fund for capital preservation projects, which is reduced by $500,000 due to reallocation to the City Hall project;  $200,000 increase in the Fire and EMS Department operating budget to cover the cost of a new records management system implementation;  $152,000 interfund transfer to the Fleet Fund to cover an increase in fuel costs;  $32,000 increase in the Police Department operating budget to cover the lease costs for a police substation at the LCC Downtown Campus. S:\CMO\2012 Council Agendas\M121210\S1212104.doc  $30,629 increase in the Central Services Department operating budget to cover an additional payment for the FY13 Lane Council of Governments (LCOG) dues (FY13 total of $60,629);  $15,000 increase in the Central Services Department operating budget to cover the costs associated with the Downtown Public Safety Zone court-appointed attorney. Reserve for Revenue Shortfall The City Manager is recommending that the remaining $227,620, after taking into account the above uses of MBWC, be placed in the Reserve for Revenue Shortfall. After this Supplemental Budget, there will be a total of $10,655,727 in the Reserve for Revenue Shortfall, which represents 8.8 percent of the FY13 adopted General Fund operating expenditures. This represents an increase in the Reserve for Revenue Shortfall of $921,088 from the end of the previous fiscal year. This reserve balance will assist the City organization in weathering the revenue shortfalls in the current and future years and the uncertainty associated with the City’s future fiscal condition. It should be noted, however, that the City also expects to receive about $800,000 less than budgeted in property tax revenues, which will bring the reserve down to 8.1 percent. Animal Services Budget Adjustments This Supplemental Budget includes adjustments to revenues and appropriations associated with the Animal Services Program. These adjustments complete the transition of the Animal Services Program to the City of Eugene. In prior years, animal code enforcement and field services, shelter services and licensing services were provided by Lane County under intergovernmental agreement with the City. The County ended these services in June 2012. City animal code enforcement, field services and licensing services are now provided by the Eugene Police Department, while shelter and adoption services are operated by Greenhill Humane Society under a contract with the City. The City Spay and Neuter Clinic has been and will continue to be operated by the City. The FY13 Adopted Budget was based on prior years’ funding strategy. To complete the transition of animal services, this Supplemental Budget moves current appropriations for contractual services, including shelter and adoption services, from the Central Services Department to the Police Department. This Supplemental Budget also recognizes additional revenues and increases appropriation authority to support the full implementation of the new contract for shelter services, animal code enforcement, field services and licensing services within the Police Department. The City Spay and Neuter Clinic appropriations will remain in the Central Services Department’s operating budget; its revenues and appropriation are adjusted to recognize additional fee revenues and associated expenditures. All of the additional Animal Service expenditures in this Supplemental Budget are backed by additional revenues from clinic services, animal license sales, and shelter and adoption fees, which total $331,000, so there a zero net impact to the General Fund. General Fund Revenue Adjustments This Supplemental Budget includes a total of $1,765,420 in General Fund (Main Subfund) revenue increases, not including Animal Services revenue adjustments described above. These revenues include grant revenues rebudgeted from the prior fiscal year, new FY13 grant revenues, Police S:\CMO\2012 Council Agendas\M121210\S1212104.doc dispatching and reimbursable overtime charges, and Police charges to the Oregon Department of Transportation (ODOT). Operating budget appropriations for the departments receiving these revenues are being increased by the same amount. City Council Contingency This Supplemental Budget includes a recommendation to use $20,000 out of $47,000 in the City Council Contingency account to cover the costs associated with the November 2012 general election voters' pamphlet. Capital Carryover The Capital Project Carryover Reconciliation is also included in this Supplemental Budget. An estimate of the unspent balance in each capital project was established in the FY13 Adopted Budget. These estimates have been reconciled with the actual FY12 expenditures, and the Capital Budget is adjusted to reflect the remaining unspent balances in each project. The Capital Carryover on this Supplemental Budget reduces the Capital Budget by $12,687,838 and increases Balance Available by the same amount. Recognition of New Revenues There are transactions on this Supplemental Budget that recognize new revenues, primarily from grants and other governmental agencies, and increase the operating, capital and non- departmental 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. Non-General Fund Transactions This Supplemental Budget recognizes approximately $12.1 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 $10 million in grants and other agency revenue. This Supplemental Budget also includes non-general fund reappropriations for projects not completed in the prior fiscal year. Other non-general fund transactions are described in Attachment A. Timing In some cases, expenditure authority is needed immediately to carry out City 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 fiscal year’s Proposed Budget. RELATED CITY POLICIES These transactions conform to the City’s Financial Management Goals and Policies. S:\CMO\2012 Council Agendas\M121210\S1212104.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. The 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 a resolution adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2012, and ending June 30, 2013. 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\2012 Council Agendas\M121210\S1212104.doc Attachment A Transaction Summary 010 General Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL39,298,8482,374,59041,673,438 a,e,g CHANGE TO WORKING CAPITAL REVENUE Taxes96,979,000096,979,000 Licenses/Permits5,829,900305,0006,134,900 d Interovernmental3,628,9031,588,8655,217,768 g b,i Rental126,1480126,148 Char es for Services10,526,8541,034,16611,561,020 g b,d Fines/Forfeitures2,618,50002,618,500 Miscellaneous1,322,95032,1891,355,139 b,d Interfund Transfers9,750,24109,750,241 Total Revenue130,782,4962,960,220133,742,716 170,081,3445,334,810175,416,154 TOTAL RESOURCES II. REQUIREMENTS Department Operatin g Central Services21,753,409815,93022,569,339 a,c,d Fire & Emergency Medical Svcs25,143,8561,296,90426,440,760 a,b,i Librar, Rec & Cultural Svcs24,660,404289,26224,949,666 y a,b,f,h Planning and Development5,915,447578,8196,494,266 a Police43,162,8172,776,70945,939,526 a,b,d,e Public Works6,361,957151,4896,513,446 a Total Department Operatin126,997,8905,909,113132,907,003 g Non-Departmental Debt Service231,6630231,663 Interfund Transfers4,878,0251,552,0006,430,025 a Continenc47,00020,00027,000 gy() c Interovernmental Expenditures0275,000275,000 g a Reserves 14,294,877100,58614,395,463 a,e,f,g,h,i,j Reserve for Encumbrances2,481,8892,481,8890 () a,f,h,j UEFB21,150,000021,150,000 Total Non-Departmental43,083,454574,30342,509,151 () TOTAL REQUIREMENTS 170,081,3445,334,810175,416,154 010 General Fund (011): Main Subfund a) Carryover Reconciliation: Carryover Resources: Beginning Working Capital Adjustment *$2,505,465 Reserve for Encumbrances $2,188,759 Total Funds Available for Appropriation$4,694,224 Carryover Distributions: Reserve for Encumbrances Distribution to Departments: Central Services Department$617,586 Fire and Emergency Medical Services Department$19,300 Library, Recreation, and Cultural Services Department$45,622 Planning and Development Department$200,819 Police Department$135,218 Public Works Department$51,489 Total Encumbrance Distribution to Departments$1,070,034 Reappropriations from Prior Fiscal Year: Central Services$632,985 Fire and Emergency Medical Services$0 Library, Recreation, and Cultural Services$0 Planning and Development$25,000 Police$180,956 Public Works$0 Total Reappropriations from Prior Fiscal Year$838,941 Other One-Time Funding Requests: Funding for Winter Homeless Strategies per City Council motion$225,000 Increase in Parks and Open Space O&M per Budget Committee motion$100,000 Interfund Transfer to the Facilities Services Fund for the City Hall Project$1,000,000 Interfund Transfer to the General Capital Projects Fund for Capital Preservation Projects$400,000 Intergovernmental Payment to URA for the Downtown Loan Program$275,000 Fire & EMS Records Management System$200,000 Interfund Transfer to the Fleet Fund for fuel increase$152,000 Economic Prosperity Plan$128,000 Lease for Police substation at LCC Downtown Campus (ongoing)$32,000 Additional amount for FY13 dues to Lane Council of Governments (LCOG)$30,629 Court-appointed Downtown Public Safety Zone attorney$15,000 Increase in Reserve for Revenue Shortfall$227,620 Total Other One-Time Funding Requests$2,785,249 Total Carryover Resources Appropriated$4,694,224 *Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital in the Main Subfund of the General Fund by $2,505,465, which is the audited balance from FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 010 General Fund Main Subfund (011) (continued from previous page): b) Revenue Adjustments: These transactions rebudget grant revenues from prior fiscal year, recognize new FY13 revenues, and increase operating appropriations in the following Departments: Fire and Emergency Medical Services Department $6,072 Department of Homeland Security Regional Urban Search and Rescue grant Library, Recreation, and Cultural Services Department Federal E-Rate library communication program$19,811 BEST afterschool agreement with Eugene 4J School District$43,532 Nike grant for 2012 Olympic Trials$20,668 State of Oregon public safety funding for 2012 Olympic Trials$56,072 Jane Higdon Foundation bicycle safety education and training grant$22,000 Police Department Various public safety grants$576,721 Dispatching charges$353,538 Charges for reimbursable overtime$520,600 Charges to Oregon Department of Transportation (ODOT)$117,217 Dedicated Youth/Police Outreach$29,189 Total Revenue Adjustments$1,765,420 (These revenue adjustments exclude $331,000 in new Animal Service revenues, which are described separately below). c)City Council Contingency:Reduce the City Council Contingency by $20,000, and increase the Central Services Department operating appropriations by the same amount to cover the costs associated with the November 2012 general election voters' pamphlet. d) Animal Services Program Changes: Increase budgeted animal services revenues by $331,000 to reflect recent program changes, including $250,000 in dog license fees, $55,000 in animal shelter fees, $23,000 in spay and neuter clinic revenues, and $3,000 in donations. Reduce operating appropriations for this program in the Central Services Department, and increase Animal Services operating appropriations in the Police Department by $831,270. This transaction realigns budgeted Animal Services revenues and appropriations with the recently implemented program changes with no net impact on the General Fund. Cultural Services Subfund (031): e) Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $76,082, and decrease the Cultural Services Reserve by the same amount to adjust the budgeted Beginning Working Capital to the audited amount. f) Encumbrance Estimate Reconciliation: Increase the Library, Recreation and Cultural Services (LRCS) Department operating appropriations by $73,108 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, increase the Cultural Services Subfund Reserve by $76,892, and decrease the Reserve for Encumbrances by $150,000. Equipment Replacement Subfund (041): g)Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $54,793, and decrease the Equipment Replacement Subfund Reserve by the same amount to adjust the budgeted Beginning Working Capital to the audited amount. h) Encumbrance Estimate Reconciliation: Increase the Library, Recreation and Cultural Services (LRCS) Department operating appropriations by $8,449 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, increase the Equipment Replacement Subfund Reserve by $134,681, and decrease the Reserve for Encumbrances by $143,130. i)Reappropriations: Re-budget $863,800 in intergovernmental revenue associated with the 2011 Assistance to Firefighters grant, decrease the Equipment Replacement Subfund reserve by $207,732, and increase Fire & EMS Department operating appropriations for equipment replacement not completed in the prior fiscal year by $1,071,532. 010 General Fund j) Summary of the General Fund Reserves (All Subfunds): FY13FY13FY13 doptedSB1 ActionRevised A $10,655,727 General Fund Reserve for Revenue Shortfall$10,428,107 $227,620 $1,000,000 General Fund Reserve for Propert Tax Appeals$1,000,000 $0 y $0 Reserve for Prior Year Encumbrances$2,481,889 $2,481,889 () $1,962,297 Cultural Services Subfund Reserve$1,961,487 $810 $32,504 Cultural Services Reserve - Dedicated Donations for Arts$32,504 $0 $744,935 Equipment Replacement Reserve$872,779 $127,844 () $14,395,463 Total$16,776,766 ($2,381,303) 110 Special Assessments Management Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,234,7129,2521,243,964 a CHANGE TO WORKING CAPITAL REVENUE ges for Services68,420068,420 Char Miscellaneous28,000028,000 Interfund Transfers45,000045,000 Fiscal Transactions10,500010,500 Total Revenue151,9200151,920 TOTAL RESOURCES1,386,6329,2521,395,884 II.REQUIREMENTS Department Operating Central Services88,143088,143 Total Department Operating88,143088,143 Non-Departmental Interfund Transfers6,00006,000 Misc. Fiscal Transactions45,000045,000 Reserve 50,000050,000 Balance Available1,197,4899,2521,206,741 a Total Non-Departmental 1,298,4899,2521,307,741 TOTAL REQUIREMENTS1,386,6329,2521,395,884 110 Special Assessments Management Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $9,252, and increase Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 130 Public Safety Communications Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,497,391372,9471,870,338 a CHANGE TO WORKING CAPITAL REVENUE governmental795,5940795,594 Inter ges for Services2,803,977106,8592,910,836 Char b Miscellaneous12,39588113,276 b Interfund Transfers80,725080,725 Total Revenue3,692,691107,7403,800,431 TOTAL RESOURCES5,190,082480,6875,670,769 II.REQUIREMENTS Department Operating Police3,539,822235,8073,775,629 b,c Total Department Operating3,539,822235,8073,775,629 Non-Departmental Interfund Transfers173,0000173,000 Reserve 1,097,77601,097,776 Balance Available379,484244,880624,364 a,c Total Non-Departmental 1,650,260244,8801,895,140 TOTAL REQUIREMENTS5,190,082480,6875,670,769 130 Public Safety Communications Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $372,947, and increase Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. New Revenues: b) Recognize Public Safety Answering Point (PSAP) revenues in the amount of $106,859, decrease Balance Available by $149,239, and increase appropriations for Communications Center and Regional Radio System equipment by $256,098. Recognize special event revenues in the amount of $881, and increase appropriations for youth/police outreach public information program by the same amount. Encumbrance Estimate Reconciliation: c) Reduce the Police Department operating appropriations by $21,172 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. 131 Road Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 2,138,489314,665 2,453,154 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits1,648,00001,648,000 Intergovernmental8,713,844153,7288,867,572 b Rental57,801057,801 Charges for Services34,250034,250 Miscellaneous94,100094,100 Total Revenue10,547,995153,72810,701,723 TOTAL RESOURCES12,686,484468,39313,154,877 II.REQUIREMENTS Department Operating Public Works10,472,48350,12910,422,354 () b,c,d Total Department Operating10,472,483(50,129)10,422,354 Non-Departmental Interfund Transfers721,0000721,000 Balance Available1,493,001518,5222,011,523 a,c,d Total Non-Departmental 2,214,001518,5222,732,523 TOTAL REQUIREMENTS12,686,484468,39313,154,877 131 Road Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $314,665, and increase Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. New Revenues: b) Recognize $153,728 in Lane Transit District (LTD) grant for the Smart Trips program, and increase Public Works Department operating appropriations by the same amount. Encumbrance Estimate Reconciliation: c) Reduce the Public Works Department operating appropriations by $308,968 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. Pothole Program Reappropriation: d) Reappropriate $105,111 in FY12 pothole program funding to finish work on unimproved streets and pothole repairs, and decrease Balance Available by the same amount. 135 Telecom Registration/Licensing Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 5,334,6022,226,9107,561,512 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,900,00002,900,000 Total Revenue2,900,00002,900,000 TOTAL RESOURCES8,234,6022,226,91010,461,512 II.REQUIREMENTS Department Operating Central Services4,344,114933,4425,277,556 b,d Total Department Operatin4,344,114933,4425,277,556 g ects Capital Proj Capital Projects089,85389,853 b Capital Carrover 101,7674,45097,317 y() c Total Capital Projects101,76785,403187,170 Non-Departmental Interfund Transfers456,0000456,000 Reserve 0276,907276,907 b Balance Available3,332,721931,1584,263,879 a,b,c,d Total Non-Departmental 3,788,7211,208,0654,996,786 TOTAL REQUIREMENTS8,234,6022,226,91010,461,512 135 Telecom Registration/Licensing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $2,226,910, and increase Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Telecommunication Project Reappropriation: b) Reappropriate $1,630,093 in unspent FY12 funds towards Telecommunications projects, increase the Central Services Department operating appropriations by $1,263,333, increase capital appropriations by $89,853, increase Equipment Replacement Reserve by $276,907, and decrease Balance Available by $1,630,093. Capital Carryover Reconciliation: c) Decrease capital appropriations by $4,450, and increase Balance Available by the same amount. This action reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. Encumbrance Estimate Reconciliation: d) Reduce the Central Services Department operating appropriations by $329,891 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. 150 Construction and Rental Housing Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 3,056,983(535,728) 2,521,255 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,760,00002,760,000 Charges for Services4,006,00004,006,000 Fines/Forfeitures50,000050,000 Miscellaneous476,2000476,200 Total Revenue7,292,20007,292,200 TOTAL RESOURCES10,349,183(535,728)9,813,455 II.REQUIREMENTS Department Operatin g Fire/Emergency Medical Svcs283,3550283,355 Plannin and Development5,528,222354,1205,174,102 g() b Public Works409,0080409,008 Total Department Operatin6,220,585354,1205,866,465 g() Non-Departmental Interfund Transfers630,0000630,000 Interovernmental Expend.950,0000950,000 g Balance Available2,548,598(181,608)2,366,990 a,b Total Non-Departmental 4,128,598181,6083,946,990 () TOTAL REQUIREMENTS10,349,183(535,728)9,813,455 150 Construction and Rental Housing Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $535,728, and decrease Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 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 $354,120 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. 155 Solid Waste/Recycling Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL701,395 825,957(124,562) a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits620,2150620,215 Charges for Services25,000025,000 Miscellaneous5,30005,300 Total Revenue650,5150650,515 TOTAL RESOURCES1,476,472(124,562)1,351,910 II.REQUIREMENTS Department Operating Central Services50,000050,000 Planning and Development944,656(165,610)779,046 b Total Department Operating994,656(165,610)829,046 Non-Departmental Interfund Transfers97,000097,000 Balance Available384,81641,048425,864 a,b Total Non-Departmental 481,81641,048522,864 TOTAL REQUIREMENTS1,476,472(124,562)1,351,910 155 Solid Waste/Recycling Fund a)Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $124,562, and decrease Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b)Encumbrance Estimate Reconciliation: Reduce the Planning and Development Department operating appropriations by $165,610 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. 170 Community Development Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL5,261,644(2,541,806)2,719,838 a CHANGE TO WORKING CAPITAL REVENUE Interovernmental3,811,5491,767,4415,578,990 g a,d Chares for Services85,950085,950 g Miscellaneous869,0000869,000 Fiscal Transactions2,660,20002,660,200 Total Revenue7,426,6991,767,4419,194,140 TOTAL RESOURCES12,688,343(774,365)11,913,978 II.REQUIREMENTS Department Operatin g Central Services6,00006,000 Plannin and Development2,854,7751,109,5693,964,344 g c,d,e Total Department Operatin2,860,7751,109,5693,970,344 g ects Capital Pro j Capital Proects800,4251,419,435619,010 j()() a,e Capital Carrove1,782,58342,4981,740,085 yr() b Total Capital Proects2,583,0081,461,9331,121,075 j() Non-Departmental Debt Service467,6810467,681 Interfund Transfers124,0000124,000 Misc. Fiscal Transactions5,826,879618,1475,208,732 () a Reserve826,0000826,000 Balance Available0196,146196,146 a,b,c Total Non-Departmental7,244,560422,0016,822,559 () TOTAL REQUIREMENTS12,688,343(774,365)11,913,978 170 Community Development Fund a) Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $2,541,806, increase the budgeted FY13 CDBG grant revenues by $179,079, decrease capital appropriations by $1,748,165, decrease the Historic Preservation and Commercial Revitalization Trust loan appropriations by $618,147, and increase Balance Available by $3,585. These adjustments bring the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Capital Carryover Reconciliation: Decrease capital appropriations by $42,498, and increase Balance Available by the same amount. This action reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c)Encumbrance Estimate Reconciliation: Reduce the Planning and Development Department operating appropriations by $150,063 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. d) New Revenues: Recognize Brownfield Assessment Cooperative Agreement intergovernmental revenue in the amount of $680,200, and increase Planning and Development Department operating appropriations by the same amount. e) Rebudget Prior Year Revenues: Rebudget $908,162 in prior year CDBG revenues, increase Planning and Development Department operating appropriations by $579,432, and increase CDBG capital appropriations by $328,730. 180 Library, Parks, and Recreation Special Revenue Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 3,431,797235,3803,667,177 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental098,74298,742 d Charges for Services20,000020,000 Miscellaneous354,3240354,324 Total Revenue374,32498,742473,066 TOTAL RESOURCES3,806,121334,1224,140,243 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs372,000(14,481)357,519 c Total Department Operating372,000(14,481)357,519 Capital Projects Capital Projects51,01698,742149,758 d Capital Carryover1,149,001(51,141)1,097,860 b Total Capital Projects1,200,01747,6011,247,618 Non-Departmental Reserve2,131,494213,3802,344,874 a Balance Available102,61087,622190,232 a,b,c Total Non-Departmental2,234,104301,0022,535,106 TOTAL REQUIREMENTS3,806,121334,1224,140,243 180 Library, Parks, and Recreation Special Revenue Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $235,380, increase Reserves by $213,380, and increase Balance Available by $22,000. These adjustments bring the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $51,141, and increase Balance Available by the same amount. This action reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. Encumbrance Estimate Reconciliation: c) Reduce the Library, Recreation and Cultural Services Department operating budget by $14,481 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. New Revenues: d) Recognize Oregon Parks and Recreation Department (OPRD) grant revenue for Spencer Butte Trail Realignment in the amount of $98,742, and increase capital appropriations by the same amount. 211 General Obligation Debt Service Fund FY11FY11FY11 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 319,967230,669 550,636 a CHANGE TO WORKING CAPITAL REVENUE Taxes13,044,896013,044,896 Miscellaneous15,000015,000 Total Revenue13,059,896013,059,896 TOTAL RESOURCES13,379,863230,66913,610,532 II.REQUIREMENTS Non-Departmental Debt Service13,379,863230,66913,610,532 a Total Non-Departmental 13,379,863230,66913,610,532 TOTAL REQUIREMENTS13,379,863230,66913,610,532 211 General Obligation Debt Service Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $230,669, and increase the Debt Service budget by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 250 Special Assessment Bond Debt Service Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 376,90771,529448,436 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous121,5000121,500 Fiscal Transactions633,2000633,200 Total Revenue754,7000754,700 TOTAL RESOURCES1,131,60771,5291,203,136 II.REQUIREMENTS Non-Deartmental p Debt Service750,0000750,000 Interfund Transfers25,000025,000 Reserve 356,60771,529428,136 a Total Non-Deartmental1,131,60771,5291,203,136 p TOTAL REQUIREMENTS1,131,60771,5291,203,136 250 Special Assessment Bond Debt Service Fund a) Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital by $71,529, and increase the Reserve by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 310 General Capital Projects Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 23,372,531(17,156,123)6,216,408 a CHANGE TO WORKING CAPITAL REVENUE Rental25,000025,000 Miscellaneous31,000031,000 Interfund Transfers2,669,300400,000c3,069,300 Fiscal Transactions011,654,07211,654,072 a Total Revenue2,725,30012,054,07214,779,372 TOTAL RESOURCES26,097,831(5,102,051)20,995,780 IIREQUIREMENTS . Department Operatin g Librar, Rec & Cultural Svcs10,000010,000 y Total Department Operatin10,000010,000 g Capital Proects j Capital Proects2,754,517352,7283,107,245 j a,c Capital Carrove22,639,3985,469,29217,170,106 yr() b Total Capital Proects25,393,9155,116,56420,277,351 j() Non-Departmental Debt Service50,000050,000 Reserve 27,560027,560 Balance Available616,35614,513630,869 a,b 693,916 Total Non-Departmental14,513708,429 TOTAL REQUIREMENTS26,097,831(5,102,051)20,995,780 310 General Capital Projects Fund a) Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $17,156,123, increase General Obligation Bond Proceeds by $11,654,072 to re- budget revenue for bonds authorized but not sold in the prior fiscal year, decrease capital appropriations by $47,272, and decrease Balance Available by $5,454,779. These adjustments bring the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Capital Carryover Reconciliation: Decrease capital appropriations by $5,469,292, and increase Balance Available by the same amount. This adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c)Interfund Transfer: Recognize $400,000 in General Fund interfund transfer revenue, and increase capital appropriations for capital preservation projects by the same amount. 330 System Development Capital Projects Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL8,594,915302,7538,897,668 a CHANGE TO WORKING CAPITAL REVENUE Rental100,0000100,000 Chares for Services1,870,84701,870,847 g Miscellaneous40,080040,080 Total Revenue2,010,92702,010,927 TOTAL RESOURCES10,605,842302,75310,908,595 IIREQUIREMENTS . Department Operatin g Plannin and Development86,864086,864 g Public Works283,9070283,907 Total Department Operatin370,7710370,771 g Capital Proects j ects1,760,000156,0001,604,000 Capital Pro j() c Capital Carrove3,194,176555,0062,639,170 yr() b ects4,954,176711,0064,243,170 Total Capital Pro j() Non-Departmental Interfund Transfers30,000030,000 6,264,654 Balance Available5,250,8951,013,759 a,b,c 5,280,8951,013,7596,294,654 TOTAL REQUIREMENTS10,605,842302,75310,908,595 330 System Development Capital Projects Fund a) Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital by $302,753, and increase Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Capital Carryover Reconciliation: Decrease capital appropriations by $555,006, and increase Balance Available by the same amount. The adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c)Capital Appropriation Adjustment: Decrease capital appropriations previously included in the FY13 budget for the Jeppesen Acres Road project by $156,000, and increase Balance Available by the same amount. This adjustment is being made pursuant to the City Council vote on this project on May 29, 2012. 340 Transportation Capital Projects Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 18,001,538(11,570,196)6,431,342 a CHANGE TO WORKING CAPITAL REVENUE Taxes3,060,00003,060,000 Intergovernmental03,180,8673,180,867 c,d Rental40,000040,000 Charges for Services5,00005,000 Interfund Transfers30,000030,000 Fiscal Transactions7,520,0006,689,64414,209,644 a Total Revenue10,655,0009,870,51120,525,511 TOTAL RESOURCES28,656,538(1,699,685)26,956,853 II.REQUIREMENTS Capital Projects Capital Projects10,860,000313,30311,173,303 d,e 12,240,614 Capital Carryover15,727,247(3,486,633) b Total Capital Projects26,587,247(3,173,330)23,413,917 Non-Departmental Debt Service40,000040,000 Balance Available2,029,2911,473,6453,502,936 a,b,c,e Total Non-Departmental2,069,2911,473,6453,542,936 TOTAL REQUIREMENTS28,656,538(1,699,685)26,956,853 340 Transportation Capital Projects Fund a)Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $11,570,196, increase Draws on General Obligation Line of Credit for bonds authorized but not sold in the prior fiscal year by 6,689,644, and decrease Balance Available by $4,880,552. These adjustments bring the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b)Capital Carryover Reconciliation: Decrease capital appropriations by $3,486,633, and increase Balance Available by the same amount. The adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c)Rebudget Prior Year Revenues: Recognize intergovernmental revenues in the amount of $2,987,191 for externally funded projects not completed in prior fiscal years, including North Bank Path Rehabilitation and Lighting, Fern Ridge Path between Chambers and Arthur Streets, River Path Connectors, and various Pavement Preservation Projects, and increase Balance Available by the same amount. d)New Revenues: Recognize $193,676 in intergovernmental revenues associated with the Oregon Department of Transportation (ODOT) grant for Fern Ridge Path between Greenhill Road and Terry Street, and increase capital appropriations by the same amount. e)Capital Appropriation Adjustments: Increase capital appropriations by $119,627 for the Street Tree Program ($69,627) and the Transportation Capital Project Fund's share of the purchase of land adjacent to the Roosevelt Yard ($50,000), and decrease Balance Available by the same amount. 350 Special Assessment Capital Projects Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 1,442,373(150,713)a1,291,660 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous29,100029,100 Fiscal Transactions1,107,97201,107,972 Total Revenue1,137,07201,137,072 TOTAL RESOURCES2,579,445(150,713)2,428,732 II.REQUIREMENTS Capital Proects j Capital Projects822,000(822,000)b0 Capital Carrover 205,384138,320a67,064 y() Total Capital Projects1,027,384(960,320)67,064 Non-Departmental Debt Service760,0000760,000 Interfund Transfers20,000020,000 Balance Available772,061809,607a,b1,581,668 Total Non-Departmental1,552,061809,6072,361,668 TOTAL REQUIREMENTS2,579,445(150,713)2,428,732 350 Special Assessment Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $150,713, decrease capital project carryover by $138,320, and decrease Balance Available by $12,393. These adjustments bring the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Appropriation Adjustment: b) Decrease capital appropriations previously included in the FY13 budget for the Jeppesen Acres Road project by $822,000, and increase Balance Available by the same amount. This adjustment is being made pursuant to the City Council vote on this project on May 29, 2012. 510 Municipal Airport Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 21,101,355(4,323,281)16,778,074 a CHANGE TO WORKING CAPITAL REVENUE Interovernmental3,990,5004,188,4168,178,916 g c Rental3,460,84403,460,844 Chares for Services4,621,33504,621,335 g Fines/Forfeitures8,00008,000 Miscellaneous12,65640,00052,656 e Fiscal Transactions71,590071,590 Total Revenue12,164,9254,228,41616,393,341 TOTAL RESOURCES33,266,280(94,865)33,171,415 II.REQUIREMENTS Department Operatin g Fire/Emerenc Medical Svcs785,6130785,613 gy Police412,4330412,433 Public Works5,771,00532,9895,803,994 d,e Total Department Operatin6,969,05132,9897,002,040 g Capital Proects j Capital Proects3,485,00003,485,000 j Capital Carrover12,776,670418,33612,358,334 y() b Total Capital Proects16,261,670418,33615,843,334 j() Non-Departmental Interfund Transfers468,0000468,000 Reserve 5,745,45605,745,456 Balance Available3,822,103290,4824,112,585 a,b,c,d Total Non-Departmental 10,035,559290,48210,326,041 TOTAL REQUIREMENTS33,266,280(94,865)33,171,415 510 Municipal Airport Fund a) Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $4,323,281, and decrease Balance Available by the same amount. This adjustment brings the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Capital Carryover Reconciliation: Decrease capital appropriations by $418,336, and increase Balance Available by the same amount. This adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c) Rebudget Prior Year Revenues: Recognize intergovernmental revenues supporting previously budgeted Airport capital projects in the amount of $4,188,416, and increase Balance Available by the same amount. d) Encumbrance Estimate Reconciliation: Decrease the Public Works Department operating appropriations by $7,011 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. e) Operating Appropriation Adjustment: Increase the Public Works Department operating appropriations by $40,000 to cover the cost of repairs to the main runway incurred due to damage caused by a private aircraft earlier in the fiscal year. Revenue offset for this budget increase will be from the insurance company of the aircraft owner. 520 Parking Services Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 310,063 94309,969 a CHANGE TO WORKING CAPITAL REVENUE Rental485,0000485,000 Charges for Services4,340,92504,340,925 Fines/Forfeitures898,0000898,000 Total Revenue5,723,92505,723,925 TOTAL RESOURCES5,724,019309,9696,033,988 II.REQUIREMENTS Department Operating Central Services328,4030328,403 Plannin and Development3,097,33803,097,338 g Public Works43,000043,000 Total Department Operatin3,468,74103,468,741 g ects Capital Proj 100,000 Capital Projects50,00050,000 b ects50,00050,000100,000 Total Capital Proj Non-Departmental Interfund Transfers2,205,25302,205,253 Balance Available25259,969259,994 a,b Total Non-Departmental 2,205,278259,9692,465,247 TOTAL REQUIREMENTS5,724,019309,9696,033,988 520 Parking Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $309,969, and increase Balance Available by the same amount. This adjustment brings the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Appropriation Adjustment: b) Increase capital appropriations by $50,000 to cover the costs of Pearl Street Garage leak repairs and tenant improvements at the Parcade Garage, and decrease Balance Available by the same amount. 530 Wastewater Utility Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 4,752,830(156,201)a4,596,629 CHANGE TO WORKING CAPITAL REVENUE Chares for Services46,512,172439,595d,e46,951,767 g Fines/Forfeitures4,40004,400 Miscellaneous28,000028,000 Total Revenue46,544,572439,59546,984,167 TOTAL RESOURCES51,297,402283,39451,580,796 II.REQUIREMENTS Department Operating Public Works21,337,440269,974c,d,e21,607,414 Total Department Operating21,337,440269,97421,607,414 Capital Projects Capital Projects2,105,00002,105,000 Capital Carryover2,863,524(410,496)b2,453,028 Total Capital Proects4,968,524410,4964,558,028 j() Non-Departmental Interfund Transfers1,492,00001,492,000 Interovernmental Expend.22,717,000022,717,000 g Balance Available782,438423,916a,b,c,e1,206,354 Total Non-Departmental24,991,438423,91625,415,354 TOTAL REQUIREMENTS51,297,402283,39451,580,796 530 Wastewater Utility Fund : Beginning Working Capital Reconciliation a) Decrease the budgeted Beginning Working Capital by $156,201, and decrease Balance Available by the same amount. This adjustment brings the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease capital appropriations by $410,496, and increase Balance Available by the same amount. This adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. Encumbrance Estimate Reconciliation: c)Decrease the Public Works Department operating appropriations by $254,621 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the paid, and increase Balance Available by the same amount. actual amount Wastewater Project Reappropriation: d) Recognize Charges for Services revenues in the amount of $424,595, and increase Public Works Department operating appropriations by the same amount for Wastewater jects. equipment replacement and rehabilitation pro Wastewater Project Reappropriation: e) Recognize Charges for Services revenues in the amount of $15,000, decrease Balance Available by $85,000, and increase Public Works Department operating appropriations by $100,000 for one-time contractual costs associated with TV inspection and sonar profiling of large diameter wastewater trunk lines. 539 Stormwater Utility Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL7,606,618 11,234,103(3,627,485) a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits108,5000108,500 Intergovernmental33,000764,920797,920 d,f Charges for Services14,445,700014,445,700 Miscellaneous5,50005,500 Interfund Transfers5,00005,000 Total Revenue14,597,700764,92015,362,620 TOTAL RESOURCES25,831,803(2,862,565)22,969,238 II.REQUIREMENTS Department Operating Public Works13,425,334263,90213,689,236 c,f Total Department Operating13,425,334263,90213,689,236 Capital Projects Capital Projects4,791,825(741,345)4,050,480 e,f Capital Carryover 5,407,594(2,230,207)3,177,387 b Total Capital Projects10,199,419(2,971,552)7,227,867 Non-Departmental Interfund Transfers975,0000975,000 Intergovernmental Expend.15,000015,000 Balance Available1,217,050(154,915)1,062,135 a,b,c,d,e Total Non-Departmental2,207,050(154,915)2,052,135 TOTAL REQUIREMENTS25,831,803(2,862,565)22,969,238 539 Stormwater Utility Fund a) Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $3,627,485, and decrease Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Capital Carryover Reconciliation: Decrease capital appropriations by $2,230,207, and increase Balance Available by the same amount. This adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c) Encumbrance Estimate Reconciliation: Decrease the Public Works Department operating appropriations by $85,130 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. d) Rebudget Prior Year Revenues: Recognize Intergovernmental revenues supporting previously budgeted capital projects in the amount of $367,233, and increase Balance Available by the same amount. e) Capital Appropriation Adjustment: Decrease capital appropriations previously included in the FY13 budget for the Jeppesen Acres Road project by $790,000, and increase Balance Available by the same amount. This adjustment is being made pursuant to the City Council vote on this project on May 29, 2012. f) New Revenues: Recognize intergovernmental revenues associated with various Stormwater projects in the amount of $397,687, increase the Public Works Department operating appropriations by $349,032, and increase capital appropriations by $48,655. 592 Ambulance Transport Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL1,454,744715,4752,170,219 a CHANGE TO WORKING CAPITAL REVENUE es for Services6,532,95006,532,950 Char g Miscellaneous60,600060,600 Total Revenue6,593,55006,593,550 TOTAL RESOURCES8,048,294715,4758,763,769 II.REQUIREMENTS Department Operatin g Fire/Emerenc Medical Svcs6,636,84506,636,845 gy Total Department Operatin6,636,84506,636,845 g Non-Departmental Interfund Transfers833,9880833,988 Balance Available577,461715,4751,292,936 a Total Non-Departmental1,411,449715,4752,126,924 TOTAL REQUIREMENTS8,048,294715,4758,763,769 592 Ambulance Transport Fund a) Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital by $715,475, and increase Balance Available by the same amount. This adjustment brings the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and enditures as determined b Isler & Coman, LLC, the Cit's external auditor. ex pypyy 600 Fleet Services Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 12,694,0983,712,09516,406,193 a CHANGE TO WORKING CAPITAL REVENUE Rental30,000030,000 Chares for Services8,866,18008,866,180 g Miscellaneous279,0000279,000 Interfund Transfers1,161,000152,0001,313,000 d Total Revenue10,336,180152,00010,488,180 TOTAL RESOURCES23,030,2783,864,09526,894,373 REQUIREMENTS II . Deartment Oeratin ppg Public Works12,696,3622,350,98915,047,351 b,c,d Total Deartment Oeratin12,696,3622,350,98915,047,351 ppg Caital Proects pj Caital Carrove7960796 pyr Total Caital Proects7960796 pj Non-Deartmental p Interfund Transfers362,0000362,000 Reserves 9,968,8891,477,42011,446,309 a,b,c Balance Available2,23135,68637,917 a Total Non-Deartmental10,333,1201,513,10611,846,226 p TOTAL REQUIREMENTS23,030,2783,864,09526,894,373 600 Fleet Services Fund a) Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital by $3,712,095, increase the Fleet Services Reserve by $3,676,409, and increase Balance Available by $35,686. These adjustments bring the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Encumbrance Estimate Reconciliation:Decrease the Public Works Department operating appropriations by $37,125, and increase the Fleet Services Reserve by the same amount to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid. c) Reappropriation: Increase Public Works Department operating appropriations for vehicle replacement not completed in the prior fiscal year in the amount of $2,236,114, and decrease the Fleet Services Reserve by the same amount. d) Interfund Transfer: Recognize $152,000 in General Fund interfund transfer revenue, and increase the Public Works Department operating appropriations for fuel contingency by the same amount. 610 Information Systems and Services Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 3,625,7891,193,6004,819,389 a CHANGE TO WORKING CAPITAL REVENUE ges for Services6,202,76406,202,764 Char Miscellaneous10,900010,900 Interfund Transfers932,0000932,000 Total Revenue7,145,66407,145,664 TOTAL RESOURCES10,771,4531,193,60011,965,053 II.REQUIREMENTS Department Operating Central Services7,247,153217,1527,464,305 b Total Department Operating7,247,153217,1527,464,305 Non-Departmental Interfund Transfers217,0000217,000 Reserve 2,471,524215,6442,687,168 a Balance Available835,776760,8041,596,580 a,b Total Non-Departmental 3,524,300976,4484,500,748 TOTAL REQUIREMENTS10,771,4531,193,60011,965,053 610 Information Systems and Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,193,600, increase the Reserve for Software Replacement by $215,644, and increase Balance Available by $977,956. These adjustments bring the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Reappropriations: b) Increase the Central Services Department operating appropriations by $217,152 in order to re-budget unspent FY12 funds for the City-wide Strategic Communications Project ($73,439) and a limited duration Web Analyst position ($143,713), and decrease Balance Available by $217,152. 615 Facilities Services Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL12,284,904(92,447)12,192,457 a CHANGE TO WORKING CAPITAL REVENUE Rental650,0000650,000 Chares for Services8,296,00908,296,009 g Miscellaneous9,00009,000 1,000,000 Interfund Transfers01,000,000 c Total Revenue8,955,0091,000,0009,955,009 TOTAL RESOURCES21,239,913907,55322,147,466 IIREQUIREMENTS . Department Operatin g Central Services8,576,78208,576,782 and Development266,6470266,647 Plannin g Total Department Operatin8,843,42908,843,429 g Capital Proects j ects150,0000150,000 Capital Pro j Capital Carrove553,11119,779533,332 yr() b ects703,11119,779683,332 Total Capital Pro j() Non-Departmental Debt Service202,1600202,160 Interfund Transfers327,0000327,000 Reserves8,213,0791,021,8449,234,923 a,c 94,5122,856,622 Balance Available2,951,134 () a,b Total Non-Departmental11,693,373927,33212,620,705 TOTAL REQUIREMENTS21,239,913907,55322,147,466 615 Facilities Services Fund a)Beginning Working Capital Reconciliation: Decrease the budgeted Beginning Working Capital by $92,447, increase the Facility Reserve by $21,844, and decrease Balance Available by $114,291. These adjustments bring the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Capital Carryover Reconciliation: Decrease capital appropriations by $19,779, and increase Balance Available by the same amount. This adjustment reconciles the FY13 Capital Carryover Estimate to the actual ending FY12 capital projects balance. c)Interfund Transfer: Recognize $1,000,000 in General Fund interfund transfer revenue for the City Hall project, and increase the Facility Replacement Reserve by the same amount. 620 Risk and Benefits Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL 8,956,23066,702 9,022,932 a CHANGE TO WORKING CAPITAL REVENUE overnmental190,00036,799226,799 Inter g c Chares for Services33,655,557033,655,557 g Miscellaneous245,6600245,660 Total Revenue34,091,21736,79934,128,016 TOTAL RESOURCES43,047,447103,50143,150,948 IIREQUIREMENTS . Department Operatin g Central Services30,143,20026,40030,169,600 b,c Total Department Operatin30,143,20026,40030,169,600 g Non-Departmental Debt Service5,244,50005,244,500 Interfund Transfers162,0000162,000 Reserve 6,913,813259,4007,173,213 a Balance Available583,934182,299401,635 () a,b Total Non-Departmental12,904,24777,10112,981,348 TOTAL REQUIREMENTS43,047,447103,50143,150,948 620 Risk and Benefits Fund a) Beginning Working Capital Reconciliation:Increase the budgeted Beginning Working Capital by $66,702, increase the Medical Rate Stabilization Reserve by $30,365, increase the Debt Service Reserve by $229,035, and decrease Balance Available by $192,698. These adjustments bring the FY13 Budgeted Beginning Working Capital in compliance with the audited FY12 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. b) Encumbrance Estimate Reconciliation:Decrease the Central Services Department operating appropriations by $10,399 to reconcile the amount estimated for payment of obligations incurred but not paid in FY12 to the actual amount paid, and increase Balance Available by the same amount. c)Rebudget Prior Year Revenues: Recognize Intergovernmental revenues in the amount of $36,799, and increase the Central Services Department operating appropriations by the same amount. 630 Professional Services Fund FY13FY13FY13 doptedSB1 ActionRevised A I.RESOURCES BEGINNING WORKING CAPITAL3,126,957905,0874,032,044 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits5000500 Charges for Services5,233,43905,233,439 Total Revenue5,233,93905,233,939 TOTAL RESOURCES8,360,896905,0879,265,983 II.REQUIREMENTS Department Operating Public Works5,406,49605,406,496 Total Department Operating5,406,49605,406,496 Non-Departmental Interfund Transfers471,0000471,000 Reserve 270,0000270,000 Balance Available2,213,400905,0873,118,487 a Total Non-Departmental 2,954,400905,0873,859,487 TOTAL REQUIREMENTS8,360,896905,0879,265,983 630 Professional Services Fund a)Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital by $905,087, and increase Balance Available by the same amount. This adjustment brings the FY13 budgeted Beginning Working Capital in compliance with the audited FY12 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, 2012, AND ENDING JUNE 30, 2013. The City Council of the City of Eugene finds that Adopting the Supplemental Budget and Making Appropriations is necessary under ORS 294.471. 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. ThattheSupplementalBudgetfortheCityofEugene,Oregon,forthefiscalyear beginningJuly1,2012,andendingJune30,2013,assetforthinattachedExhibit "A" is hereby adopted. Section 2. TheSupplementalamountsforthefiscalyearbeginningJuly1,2012,andending June30,2013,andforthepurposesshowninattachedExhibit"A"arehereby appropriated. Section 3. ThatthisSupplementalBudgetispreparedinaccordancewithORS294.471(1), whichauthorizestheformulationofasupplementalbudgetresultingfrom"An occurrenceorconditionwhichhadnotbeenascertainedatthetimeofthe preparationofabudgetforthecurrentyearorcurrentbudgetperiodwhich requiresachangeinfinancialplanning."ThisSupplementalBudgetwas published in accordance with ORS 294.471(3). Section 4. ThisresolutioncomplieswithORS294.471(4),anddoesnotauthorizean increaseinthelevyofpropertytaxesabovetheamountpublishedintheAdopted Budget publication. The foregoing resolution adopted this 10th day of December, 2012. City Recorder EXHIBIT "A" Amounts in dollars GENERAL FUND Departmental Operating Central Services815,930 Fire and Emergency Medical Services1,296,904 Library, Recreation and Cultural Services289,262 Planning and Development578,819 Police Department2,776,709 Public Works151,489 Total Departmental Operating5,909,113 Non-Departmental Contingency(20,000) Interfund Transfer1,552,000 * Reserves(2,381,303) Intergovernmental Expenditures275,000 Total Non-Departmental(574,303) TOTAL GENERAL FUND5,334,810 SPECIAL ASSESSMENT MANAGEMENT FUND Non-Departmental * Balance Available9,252 Total Non-Departmental9,252 TOTAL SPECIAL ASSESSMENT MANAGEMENT FUND9,252 ROAD FUND Departmental Operating Public Works Department(50,129) Total Departmental Operating(50,129) Non-Departmental * Balance Available518,522 Total Non-Departmental518,522 TOTAL ROAD FUND468,393 PUBLIC SAFETY COMMUNICATIONS FUND Departmental Operating Police Department235,807 Total Departmental Operating235,807 Non-Departmental * Balance Available244,880 Total Non-Departmental244,880 TOTAL PUBLIC SAFETY COMMUNICATIONS FUND480,687 TELECOM REGISTRATION/LICENSING FUND Departmental Operating Central Services Department933,442 Total Departmental Operating933,442 Capital Projects 85,403 Capital Projects Total Capital Projects85,403 Non-Departmental * Reserves276,907 * Balance Available931,158 Total Non-Departmental1,208,065 TOTAL TELECOM REGISTRATION/LICENSING FUND2,226,910 CONSTRUCTION AND RENTAL HOUSING FUND Departmental Operating Planning and Development(354,120) Total Departmental Operating(354,120) Non-Departmental * Balance Available(181,608) Total Non-Departmental(181,608) TOTAL CONSTRUCTION AND RENTAL HOUSING FUND(535,728) SOLID WASTE/RECYCLING FUND Departmental Operating Planning and Development(165,610) Total Departmental Operating(165,610) Non-Departmental * Balance Available41,048 Total Non-Departmental41,048 TOTAL SOLID WASTE/RECYCLING FUND(124,562) COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development1,109,569 Total Departmental Operating1,109,569 Capital Projects (1,461,933) Capital Projects Total Capital Projects(1,461,933) Non-Departmental * Balance Available196,146 Miscellaneous Fiscal Transactions(618,147) Total Non-Departmental(422,001) TOTAL COMMUNITY DEVELOPMENT FUND(774,365) LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND Departmental Operating Library, Recreation and Cultural Services(14,481) Total Departmental Operating(14,481) Capital Projects 47,601 Capital Projects Total Capital Projects47,601 Non-Departmental * Reserves213,380 * Balance Available87,622 Total Non-Departmental301,002 TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND334,122 GENERAL OBLIGATION DEBT SERVICE FUND Non-Departmental Debt Service230,669 Total Non-Departmental230,669 TOTAL GENERAL OBLIGATION DEBT SERVICE FUND230,669 SPECIAL ASSESSMENT BOND DEBT SERVICE FUND Non-Departmental * Reserves71,529 Total Non-Departmental71,529 TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND71,529 GENERAL CAPITAL PROJECTS FUND Capital Projects (5,116,564) Capital Projects Total Capital Projects(5,116,564) Non-Departmental * Balance Available 14,513 Total Non-Departmental14,513 TOTAL GENERAL CAPITAL PROJECTS FUND(5,102,051) SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Capital Projects (711,006) Capital Projects Total Capital Projects(711,006) Non-Departmental * Balance Available1,013,759 Total Non-Departmental1,013,759 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND302,753 TRANSPORTATION CAPITAL PROJECTS FUND Capital Projects (3,173,330) Capital Projects Total Capital Projects(3,173,330) Non-Departmental * Balance Available1,473,645 Total Non-Departmental1,473,645 TOTAL TRANSPORTATION CAPITAL FUND(1,699,685) SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects (960,320) Capital Projects Total Capital Projects(960,320) Non-Departmental * Balance Available809,607 Total Non-Departmental809,607 TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND(150,713) MUNICIPAL AIRPORT FUND Departmental Operating Public Works32,989 Total Departmental Operating32,989 Capital Projects (418,336) Capital Projects Total Capital Projects(418,336) Non-Departmental * Balance Available290,482 Total Non-Departmental290,482 TOTAL MUNICIPAL AIRPORT FUND(94,865) PARKING SERVICES FUND Capital Projects 50,000 Capital Projects Total Capital Projects50,000 Non-Departmental * Balance Available259,969 Total Non-Departmental259,969 TOTAL PARKING SERVICES FUND309,969 WASTEWATER UTILITY FUND Departmental Operating Public Works269,974 Total Departmental Operating269,974 Capital Projects (410,496) Capital Projects Total Capital Projects(410,496) Non-Departmental * Balance Available423,916 Total Non-Departmental423,916 TOTAL WASTEWATER UTILITY FUND283,394 STORMWATER UTILITY FUND Departmental Operating Public Works263,902 Total Departmental Operating263,902 Capital Projects (2,971,552) Capital Projects Total Capital Projects(2,971,552) Non-Departmental * Balance Available(154,915) Total Non-Departmental(154,915) TOTAL STORMWATER UTILITY FUND(2,862,565) AMBULANCE TRANSPORT FUND Non-Departmental * Balance Available715,475 Total Non-Departmental715,475 TOTAL EMERGENCY MEDICAL SERVICES FUND715,475 FLEET SERVICES FUND Departmental Operating Public Works2,350,989 Total Departmental Operating2,350,989 Non-Departmental * Reserves1,477,420 * Balance Available35,686 Total Non-Departmental1,513,106 TOTAL FLEET SERVICES FUND3,864,095 INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services217,152 Total Departmental Operating217,152 Non-Departmental * Reserves215,644 * Balance Available760,804 Total Non-Departmental976,448 TOTAL INFORMATION SYSTEMS AND SERVICES FUND1,193,600 FACILITIES SERVICES FUND Capital Projects (19,779) Capital Projects Total Capital Projects(19,779) Non-Departmental * Reserves1,021,844 * Balance Available(94,512) Total Non-Departmental927,332 TOTAL FACILITIES SERVICES FUND907,553 RISK AND BENEFITS FUND Departmental Operating Central Services26,400 Total Departmental Operating26,400 Non-Departmental * Reserves259,400 * Balance Available(182,299) Total Non-Departmental77,101 TOTAL RISK AND BENEFITS FUND103,501 PROFESSIONAL SERVICES FUND Non-Departmental * Balance Available905,087 Total Non-Departmental905,087 TOTAL PROFESSIONAL SERVICES FUND905,087 TOTAL REQUIREMENTS - ALL FUNDS6,397,265 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.