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HomeMy WebLinkAboutItem 3: FY14 Proposed Budget ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: A Resolution Electing to Receive State Revenue Sharing Funds Pursuant to Section 221.770 of Oregon Revised Statutes; a Resolution 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 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, 2013 and Ending June 30, 2014 Meeting Date: June 24, 2013 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 2013-2014 (FY14) budget for the City of Eugene. Oregon Local Budget Law requires the City to conduct a public hearing to receive testimony on the FY14 City of Eugene 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 under ORS 221.760. Finally, ORS 294.456 requires the City Council to pass a resolution adopting the budget, making appropriations, determining, levying and categorizing the ad valorem property taxes for the next fiscal year. BACKGROUND Council Action History The City Council has consistently met the provision of the 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 also 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 Resource Considerations Financial and resource considerations are detailed in the FY14 Proposed Budget document and in the Budget Committee meeting materials, which are available at www.eugene- or.gov/budgetcommittee. A summary of the Budget Committee changes to the FY14 Proposed Budget is provided in Attachment A. S:\CMO\2013 Council Agendas\M130624\S1306243.doc FY14 Proposed Budget and Budget Committee Changes The City of Eugene FY14 Proposed Budget was sent to the Budget Committee for its consideration on May 10, 2013. Concurrently with the Budget Committee’s review of the Proposed Budget document, the FY14 Proposed Budget was published on the City web site and made available in hard copy format for public review. The underlying philosophy behind the FY14 Proposed Budget was to balance ongoing revenues and expenditures in the City's General Fund using one of the following two approaches: 1. Implement $5.3 million in various service reductions to bring expenditures in line with the revenues. The proposed service reductions included the following: Service Amount Fire Engine and Crew $700,000 Four Police Detectives 400,000 Second CAHOOTS Van 300,000 Teen Court Program 100,000 Human Services 600,000 Sheldon Branch Library 300,000 Bethel Branch Library 300,000 Downtown Library (1 day a week) 500,000 Sheldon Pool 400,000 Recreation Programs & Services 300,000 Neighborhood Park Restrooms 100,000 Parks Maintenance 500,000 Equity, Human Rights, Neighborhoods & Sustainability 800,000 TOTAL $5,300,000 2. The alternate strategy was the city service fee proposal that was included in the May 21, 2013 election as Ballot Measure 20-211. If this measure were approved by the voters, the revenues provided by the city service fee would have been used to continue General Fund services at their current level. The city service fee was rejected by the voters, with 67 percent of the votes cast against the measure and 33 percent in favor of the measure. Budget Committee review of the FY14 budget consisted of five meetings held on May 23, May 28, May 30, June 3 and June 5, 2013. Public comment was received at three of the Budget Committee meetings. A Budget Committee public hearing on the FY14 budget was conducted on June 5, 2013. The Budget Committee recommendation consists of the City Manager’s FY14 Proposed Budget with several significant amendments. The Budget Committee’s final recommendation, approved on June 5, 2013, is as follows: “Move that the Budget Committee recommend to the Eugene City Council the FY14 Budget for the City of Eugene that consists of the City Manager's Proposed FY14 Budget, including the property tax levies and/or rates contained therein, amended to reflect appropriations for prior S:\CMO\2013 Council Agendas\M130624\S1306243.doc year encumbrances and prior year capital projects, and the budget amendments previously passed by the Budget Committee.” This motion passed 15-1. All passed motions and the committee votes are shown in Attachment B. Attachment A reconciles the FY14 Proposed Budget to the FY14 Budget Committee approved budget. A summary of the Budget Committee’s recommended changes to the City Manager’s FY14 Proposed Budget is provided below: • Restore City Manager's recommended cuts for one year using $1.1 million in savings from PERS legislation and $4.2 million from the Reserve for Revenue Shortfall (RRSF). • Provide funding for the Lane Regional Air Protection Agency (LRAPA) in the amount of $30,000 from the Reserve for Revenue Shortfall, and $25,000 through in-kind contributions. • Take the FY14 service reduction transition costs in the amount of $2,752,870 out of the FY14 General Fund operating budget and place these funds into the RRSF. • Reduce the RRSF and increase the Unappropriated Ending Fund Balance (UEFB) by the same amount in order to ensure compliance with the City Council policy of budgeting UEFB at two months of expenditures. • Restore $175,000 in one-time Human Services Commission funding from the RRSF. • Amend the budget to reflect appropriations for prior year encumbrances and prior year capital projects. In addition to making the above changes to the FY14 budget, the Budget Committee also passed a motion that included the following provisions: • Recommend the City Council set up to six meetings with the Budget Committee prior to December 31, 2013, to formulate a long-term sustainable financial strategy for the City. • Request that the Chair of the Budget Committee, the Mayor, the Council President and the City Manager develop a proposed process for the additional Budget Committee meetings that would be held after the FY14 budget is adopted. The Budget Committee approval included appropriations for prior fiscal year encumbrances and estimated unexpended capital project funds in the FY14 budget. Encumbrance carryover is for operating budget items encumbered but not expended in FY13. Capital project carryover is for capital appropriations that are estimated to remain unexpended at the end of FY13. Attachment A provides the information on encumbrance and capital project carryover by fund. State Revenue Sharing The FY14 estimated revenues from State Revenue Sharing are $1,497,439. The proposed use of these funds is to support General Fund services. Timing Under the Oregon Local Budget Law, the FY14 City of Eugene budget must be adopted by June 30, 2013, and a copy of the adopting resolution must be filed with the Lane County Assessor by July 15, 2013. Additionally, the City must elect to receive State Revenue Sharing funds and file a copy of the corresponding resolution with the State of Oregon Department of Administrative Services by July 31, 2013. S:\CMO\2013 Council Agendas\M130624\S1306243.doc Other Background Information The FY14 Proposed Budget document, Budget Committee meeting materials, and Budget Committee FY14 budget motions are available on the City’s website at www.eugene- or.gov/budget. RELATED CITY POLICIES The FY14 budget was prepared following guidelines established in the Financial Management Goals and Policies. COUNCIL OPTIONS After the public hearing on the FY14 budget as approved by the Budget Committee has been held, the City Council may make changes to the FY14 budget. The City Council may reduce budgeted appropriations in any fund by any amount, as long as resources and requirements remain in balance. No additional process steps are required when appropriations are reduced by the City Council. Budgeted appropriations may also be increased by the City Council. If the total appropriation increase in any of the reporting funds is less than $5,000 or 10 percent of the fund’s appropriations as approved by the Budget Committee, whichever is greater, then no additional process steps are required. However, if the appropriations in any fund are increased by more than those limits, the City Council must publish a revised budget notice and hold another public hearing before the adjusted budget can be adopted. Due to the timing requirements associated with the budget notice publication, the last option would effectively preclude the adoption of the FY14 budget by June 30, 2013, which would constitute a violation of the Oregon Local Budget Law. If members of the City Council wish to amend the FY14 budget resolutions, the motion must contain 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 the attached resolution electing to receive state revenue sharing funds pursuant to Section 221.770 of Oregon Revised Statutes.  Move to adopt the attached resolution certifying that the City of Eugene provides the municipal services required by Oregon Revised Statues Section 221.760. S:\CMO\2013 Council Agendas\M130624\S1306243.doc  Move to adopt the attached 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, 2013 and ending June 30, 2014. ATTACHMENTS A. Summary of Changes to the FY14 Proposed Budget B. Budget Committee Motions to Amend the FY14 Proposed Budget C. Resolution Electing to Receive State Revenue Sharing D. Resolution Certifying Municipal Services Provided E. Resolution Adopting the FY14 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\2013 Council Agendas\M130624\S1306243.doc i t V El d LL u 4 - C i } Q S } C } L �F V - a «v+ y Q O1 0-0 LL Q m MWLnoo W0000Q00LM O m N m 0 W O Ln O O N O t0 in V t0 O O M O O N O O m M O 00 V in O N Ol O O Ln W m Ol M N 0) O V N N t0 V O O V N N m Ol t0 t0 N N N V N N V 0) 00 lO 0� O � v Y p � 6 +' u Q E O V 61 W Ln 00 00 O O O O t0 O v1 E O m N m 0 W O Ln O O N O N v C t0 Ln 'I t0_ �_ O_ O m O_ O N O_ V '� v v O v U E O M 61 O 0o V S _ O r 6l O 01 Y c O in 0o m m m N m O V N n a� «+ E t0_ V O O_ V N N m m t0 t0_ 00 V O O In Ln l0 Lr l0 Ol — Lo Y 1 Y O y N N N N l0 E a- 0 A m 4Z � 4-- YO c O Y O c y N t '— _ to > _ E In Y to N E c a1 > as U to c O U p +� a) E Q fu a 2 w w 0 rn O 0) O O a1 a1 w 'A t0 l0 Y v.+ w O V i E m M n� i a1 is m C U v W GJ V > W O1 C Ol l.7 O V -a w E 4 c 7 O } 0 fo m LL O rd 0 m C 'j Y M c -0-0 as O tq Y W V as 0 0 O O^ m O N t0 t0 t0 0 0 rd w CA dl N Ol N Ol � O = — 00 N m m dl N n 0o O n O O E N a) v 0 • V m 00 Lr 00 r N M Ln Y Y v N V N � M N V V M N N m n N O m M _ N Q efl Q O 6 O J Q v Q c v t0 00 m N Ln Ol 0000 N O Lm O V N N O Ln O O Ln 0 v N D }, 00 N— t0 00 00 O M 0 0 00 O N O 'Y O VI Ol l0 Lr l0 O N E f Lr O n N O l0 v E U1 O O1 'a N O O N m — N m O'1 00 M > as a) Q m N— m m Ln N m M O m CO 0'1 LL 0 3 " m — Lr V�� l0 ' O " c Q O N N N c O v E �O v V O O 0 O Y V V m u u a1 V -6 }' Q W LL � . 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Ol O 'p LL -a 3 a 00 N t0 m in O m m V Ln n Ln O N n Ln N O 6l t0 N V n N m O l0 O N N l0 l0 N l0 N m Ln l0 00 00 N N N 00 K O M N v Z3 N Q N V O Y 00 O O 00 Ol l0 O O Ol t0 (0 l0 O Ln O m G O N t0 O 00 O V l0 Vl — l0 l/1 l0 m v1 M 0) _ Lm O RT 00 O in m O O 00 t0 Ln O O N Ln 00 O t0 V 00 00 00 Ln N V1 N — L0 V1 00 Ol 0) N O1 M 00 It 01 v1 (0 O1 N Ln f� 1 10 m in O m m n W O O W 61 in W O in m Lp M "a V Ln n Ln O N n N l0 O O Ol t0 M O O 00 110 Ln 00 N N O 6l 00 v Z3 l0 l0 O Ln O 0) Ln O O N 00 RT O U E l0 N V n N M F� 0� - O M a O N t0 — V 00 O t0 01 01 r+ E O l0 O N N l0 l0 N l0 N m Ln l0 O M N C: — O 00 O V l0 Ln — l0 Ln V 00 00 00 T T Ln N 0) f, Ln (0 O) O 00 00 N _ Lr l0 In N O1 O1 V N E M N Ol O r0 A 00 4 Y C: Y c: > m M O F E 0) N N r0 +r p N N E M Q N N V� n� i V c U O U a u LM V a� as Q i O c: 00 00 00 00 00 Ln O1 O1 O OM w O Q0 C: Ln Ln n M • V O C O n — M E O L O 0 U U E a '^ m «, i 0 ^ u v ui O1 V O O) � w v E Y W _ O m 0 ov C � 0 as as a as O C O V� N O G m Lr� LM E LL LL O N O N M Ln Q U C C N m f� t0 O Ln O m m Ln Ln O Ln O N N l0 in Z v 0 0 0 00 Ol N O O m l0 N M 0 0 Ln m O O 00 t0 00 'T 01 N N }, Ln 1 N O m V 1p O l0 O Ln O M 0 O O N M V1 W IA Ol O O V P� N m F� 01 .2 = t0 a O N t0 " V 00 O t0 00 p O1 Q - C m in O N N ( M N N M Ln l0 — In > u N as m O 00 O V Ln Ln — l0 N 0) V 00 00 00 1 Ln N 0) N N LL " 00 00 00 N N 0 O v n'1 V1 l0 M� V1 N O1 0 a � Lo � O " � Y � V V Y as �y Y s �fd � Y 0 E Q 0 �//�� V W w E v Y 4-- LL �n 7 as O C �^ m s N LL N � as 0 LL � w V W V w U U C r+ U C s VI � .i C W E u w fu 0 N Vl d i - O Q U t w V) i - 6 Q n� O - 6 Q W y (/1 N C N N ._ V) M> V ,, 00 N C N N Fu n M> V C C N N O M> V LL L N Y Y Y L C C N Y Y L O •� V - O fd _ 4 (z _ _ L r U 0_ U 0 � m O L � U 0 � m W 0_ m E i i H � V) H d H Q N X >: fV 0 m c d t V f� a H r_ 0 C O G E O V N 3 co LL d C S U d 3 00 Q — o — Vim.+ N ) O E N N V) N - O E c , w w o v v E— ° N 0 2 E `�' _ Y O m O Y N 0 O O Z IJ O > — > e� p tC N v E o Y m v _ O i O u -E N— v— v V 'U 0 Q > i kfi U -6 Q °_ z E Q } v. O j v p Q 0 rt OwzCJ E V cam, wc� a N d � ai Y O O E > N N N 0 VI .0 t in z U t in O «+ CL c Q K -001 '6 Q K N G1 v a S O v a O v� c O Li d O LL CL N v a a � tsr efl efl efl X X X X o o O o = C w O O - Ln E m LLn N a m � P` N n w d A bq Z O O _ N O W O r+ tm O N g = N C rc N _ d S Lr N n Q. U ,I X w W O O O = y w w w � C = d y S U a . o oo a v C O O Q > . Y C U V O O v w �' ,Y .E '6. in .�., v — Y v E E a Q Y Q o v w v ° -� Y m t E Y o Y T o E v Y v o m w r _ v v V o E o v U O c v V O v E N O) Y M Y Y U m � ' O C .Q O v O O tC T .- O O O __ w c 'O N v tC Y '6 � E� p) N N v in N E c� O Y C w tC m O C '6 _ O Y O p) Y U N Y m w 0 m` v O a�i v 3 c� v m O 0 f0 i fi > w w N E " mo w E E ) Y O w c M O v w c i U p) N N 0 v t '^ U U O Q w ZS YO v O p K - c U 'Q = w w V w Y- in in N Y v 0 C V rt E v co .. w Y N O 'E rt c U Q � p� v f� p7 O v O � .iC c v O Q- Y w O O Q t v V Y U Y w w v Y O r-U v Q 0 c 0 i0 Y v '0 .0 v U — v v .� v v v' v. v Y O O) c c v v 0 y V Q- E_ v� Y c E E _ - o = E s a.- Y m y V c _ E o U i o E E > co U m E Z) o z> v p a v > O v t z 7 Q) a> v E E v O v H1 K N u ��+ O M w m 0 m E m Q E o o m 0— O Q x N v U a1 Q o u d V i 3 — `m t � c O N E u V) w d C S U d 3 00 m c v E s V f� a H r_ 0 0 G N N E E 0 V N 3 m LL N a Z _ -$ �0E >w a z ._ CL N «, = o 0 0 Q � 0 0 Q O O v v o v 0 > Ln m v m a a tsr X «+ Q Q 00 O = 3 Z Z rn 0 N E Q Ln N +•+ d 69 Z i Q Q O w O m 3 v Z Z g = in d t Q. U N esa X W 6A 3 Z Z C = d y s a . U a N N _6 � u 0 7 N N w c c> Y v c fC O Y O 'O -c Y Q a, i vi > 0 O } V Q m O M > Q'Q •0 m F N -0 L� N 0 Y a� -0 uz X. " C O C O V E 2 O O Q E�Y�mvv m Y c c O 0- EO `� O-0 Q v rt .�+ w > EO O U v` 0 3 LL 3 LL U vat' °- o' ro ro c ` o o'Q a v o Y Q� .° CO o). W 0- u p '-' Z > c E m °— Y. m Y '� fz E V U U Q,, O O Y > a, o } � } O L� U. LL a, w V �.+ N .� Q U O f0 LL Y Y N — (> ` o O ' Vt U -0 Y N — iC c E - GJ GJ - r v c Y O- 'O - O � in _ Y U O O c c c O v m E m 0> v c Q Q CO O O 0--o in '6 O v V o)- v Q Q m� ��°�"�� °ate v E v v c- .Q > o a u v - u -00) E v .v o o m c O v p E E �w� �� a 0 a U 0 N N GJ = p O � 7 n 7 n N i > w m c m c a — O — O # Lr) H H N d a1 C S U v 3 00 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 starting July 1, 2013, and ending June 30, 2014, elects to receive distribution of funds from State Revenue Sharing pursuant to Oregon Revised Statutes Section 221.770. Section 2. The Finance Director of the City of Eugene 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 24th day of June, 2013. ____________________________ 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 according to the most recent federal decennial census that provides four or more of the following municipal services, as required by 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 24th day of June, 2013. ____________________________ 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, 2013, AND ENDING JUNE 30, 2014 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, 2013 and ending June 30, 2014, 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 $14,119,151 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, 2013, and ending June 30, 2014; 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 $14,119,151 Section 5. That the Finance Director of the City of Eugene is hereby requested to certify the levies as herein made and set forth to the County Assessor of Lane County, Oregon, and shall file with the Lane County Assessor and the Lane County County Clerk a copy of the adopted budget for fiscal year 2013/2014, and such other documents as required by ORS 294.458. Section 6. That the list of fund titles and numbers set forth in attached Exhibit "B" is hereby adopted, and any fund numbers and fund titles in conflict herewith are hereby repealed. The foregoing Resolution adopted this 24th day of June, 2013. City Recorder Attachment E (Exhibit A) City of Eugene General Fund$ Department Operating Central Services21,600,609 Fire and Emergency Medical Services25,453,538 Library, Recreation & Cultural Services25,081,425 Planning and Development6,039,638 Police 45,490,101 Public Works6,238,088 Total Department Operating 129,903,399 Non-Departmental Debt Service224,000 Interfund Transfers4,395,350 Intergovernmental Expenditures900,000 Contingency 47,000 Reserve* 9,679,726 Unappropriated Ending Fund Balance*21,670,000 Total Non-Departmental 36,916,076 Total General Fund166,819,47 5 Special Assessment Management Fund Department Operating Central Services89,709 Total Department Operating 89,709 Non-Departmental Interfund Transfers8,000 Misc. Fiscal Transactions30,000 Reserve* 50,000 Balance Available*1,134,442 Total Non-Departmental 1,222,442 Total Special Assessment Management Fun 1,312,151 d Road Fund Department Operating Public Works11,562,590 Total Department Operating 11,562,590 Non-Departmental Interfund Transfers779,000 Balance Available*1,751,705 Total Non-Departmental 2,530,705 Total Road Fund14,093,295 Public Safety Communications Fund Department Operating Police 3,344,544 Total Department Operating 3,344,544 Non-Departmental Interfund Transfers188,000 Reserve* 1,188,070 Balance Available*863,126 Total Non-Departmental 2,239,196 5,583,74 Total Public Safety Answering Point Fun d 0 Telecommunications Registration/Licensing Fun$ d Department Operating Central Services3,226,037 Total Department Operatin 3,226,037 g Total Capital Projects 184,577 Non-Departmental Interfund Transfers490,000 Reserve* 276,907 Balance Available*4,243,578 Total Non-Departmental 5,010,485 8,421,09 Total Telecommunications Registration/Licensing Fun d 9 Construction & Rental Housing Fun d Department Operating Fire and Emergency Medical Services280,280 Planning and Development5,455,828 Public Works414,743 Total Department Operatin 6,150,851 g Non-Departmental Interfund Transfers677,000 Intergovernmental Expenditures565,000 Balance Available*1,788,599 Total Non-Departmental 3,030,599 Total Construction & Rental Housing Fun 9,181,45 d 0 Solid Waste/Recycling Fund Department Operating Central Services54,962 Planning and Development759,303 Total Department Operatin 814,265 g Non-Departmental Interfund Transfers77,000 Balance Available*381,068 Total Non-Departmental 458,068 Total Solid Waste/Recycling Fun 1,272,333 d Community Development Fund Department Operating Central Services6,000 Planning and Development3,296,938 Total Department Operating 3,302,938 Total Capital Projects 1,137,250 Non-Departmental Debt Service248,000 Interfund Transfers124,000 Miscellaneous Fiscal Transactions5,536,337 Reserve* 780,068 Total Non-Departmental 6,688,405 Total Community Development Fun 11,128,59 d 3 Library, Parks and Recreation Special Revenue Fun$ d Department Operating Library, Recreation & Cultural Services348,500 Total Department Operatin 348,500 g Total Capital Projects 1,175,899 Non-Departmental Reserve* 2,320,567 Balance Available*329,855 Total Non-Departmental 2,650,422 Total Library, Parks and Recreation Special Revenue Fun 4,174,821 d General Obligation Debt Service Fund Non-Departmental Debt Service13,369,463 Total Non-Departmental 13,369,463 13,369,46 Total General Obligation Debt Service Fun d 3 Special Assessment Bond Debt Service Fund Non-Departmental Debt Service485,000 Interfund Transfers10,000 Reserve* 376,272 Total Non-Departmental 871,272 871,272 Total Special Assessment Bond Debt Service Fun d General Capital Projects Fund Department Operating Library, Recreation & Cultural Services20,000 Total Department Operatin 20,000 g Total Capital Project 18,864,551 s Non-Departmental Debt Service 50,000 Reserve* 27,560 Balance Available*677,832 Total Non-Departmental 755,392 Total General Capital Projects Fun 19,639,94 d 3 Systems Development Capital Projects Fund Department Operating Planning and Development87,957 Public Works289,212 Total Department Operatin 377,169 g Total Capital Project 6,168,225 s Non-Departmental Interfund Transfers42,000 Balance Available*5,950,438 Total Non-Departmental 5,992,438 Total Systems Development Capital Projects Fun 12,537,832 d Transportation Capital Fun$ d Total Capital Project 20,837,155 s Non-Departmental Debt Service 30,000 Balance Available*163,133 Total Non-Departmental 193,133 21,030,28 Total Transportation Capital Fun d 8 Special Assessments Capital Projects Fun d Total Capital Project 67,064 s Non-Departmental Interfund Transfers20,000 Balance Available*1,355,760 Total Non-Departmental 1,375,760 1,442,82 Total Special Assessments Capital Projects Fun d 4 Municipal Airport Fund Department Operating Fire and Emergency Medical Services814,564 Police 462,096 Public Works6,011,303 Total Department Operatin 7,287,963 g Total Capital Project 22,067,623 s Non-Departmental Interfund Transfers512,000 Reserve* 4,290,422 Balance Available*3,874,682 Total Non-Departmental 8,677,104 Total Municipal Airport Fun 38,032,69 d 0 Parking Services Fund Department Operating Central Services332,518 Planning and Development3,340,801 Public Works57,306 Total Department Operating 3,730,625 Total Capital Projects 128,563 Non-Departmental Interfund Transfers1,984,575 Balance Available*120,534 Total Non-Departmental 2,105,109 Total Parking Services Fun 5,964,29 d 7 Wastewater Utility Fund$ Department Operating Public Works20,918,924 Total Department Operatin 20,918,924 g Total Capital Project 4,655,036 s Non-Departmental Interfund Transfers1,408,000 Intergovernmental Expenditures24,122,800 Balance Available*1,250,332 Total Non-Departmental 26,781,132 Total Wastewater Utility Fund52,355,092 Stormwater Utility Fund Department Operating Public Works13,859,384 Total Department Operatin 13,859,384 g Total Capital Projects 7,099,746 Non-Departmental Interfund Transfers934,000 Intergovernmental Expenditures15,000 Balance Available*960,627 Total Non-Departmental 1,909,627 22,868,75 Total Stormwater Utility Fun d 7 Ambulance Transport Fund Department Operating Fire and Emergency Medical Services6,737,674 Total Department Operating 6,737,674 Non-Departmental Interfund Transfers898,418 Balance Available*241,584 Total Non-Departmental 1,140,002 Total Ambulance Transport Fun 7,877,67 d 6 Fleet Services Fund Department Operating Public Works13,678,870 Total Department Operating 13,678,870 Non-Departmental Interfund Transfers364,000 Reserve*10,544,775 Balance Available*243,581 Total Non-Departmental 11,152,356 Total Fleet Services Fund24,831,22 6 Information Systems and Services Fun$ d Department Operating Central Services8,443,085 Total Department Operatin 8,443,085 g Non-Departmental Interfund Transfers247,000 Reserve* 2,634,343 Balance Available*367,120 Total Non-Departmental 3,248,463 Total Information Systems and Services Fun 11,691,54 d 8 Facilities Services Fund Department Operating Central Services8,606,547 Planning and Development271,456 Total Department Operating 8,878,003 Total Capital Projects 662,173 Non-Departmental Debt Service204,255 Interfund Transfers377,000 Reserve* 8,522,923 Balance Available*2,663,473 Total Non-Departmental 11,767,651 Total Facilities Services Fun 21,307,82 d 7 Risk and Benefits Fund Department Operating Central Services31,613,668 Total Department Operating 31,613,668 Non-Departmental Debt Service5,509,600 Interfund Transfers180,000 Reserve* 6,602,598 Balance Available*146,069 Total Non-Departmental 12,438,267 Total Risk and Benefits Fun 44,051,935 d Professional Services Fund Department Operating Public Works5,445,508 Total Department Operating 5,445,508 Non-Departmental Interfund Transfers488,000 Reserve* 2,580,085 Balance Available*1,286,263 Total Non-Departmental 4,354,348 Total Professional Services Fun 9,799,85 d 6 Total Resolutio 529,659,48 n 3 * 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 Reportin Fund*Manain FundFund Titles ggg 010(011 - 041)General Fund Reporting Fund 011General Fund Main 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 - 344)Transportation Capital Projects Reporting Fund 341Road General Capital Fund 342Pavement Preservation Program Fund 3432008 Street Bond Fund 3442012 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 porting Fund 620(622 - 625)Risk and Benefits Re 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.