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HomeMy WebLinkAboutItem 12 Fiscal Year 2013-14 Springfield City Budget Adoption AGENDA ITEM SUMMARY Meeting Date: 6/17/2013 Meeting Type: Regular Meeting Staff Contact/Dept.: Bob Duey/Finance Staff Phone No: 541.726.3740 Estimated Time: 10 Minutes S P R I N G F I E L D C I T Y C O U N C I L Council Goals: Provide Financially Responsible and Innovative Government Services ITEM TITLE: FISCAL YEAR 2013/14 SPRINGFIELD CITY BUDGET ADOPTION ACTION REQUESTED: 1. Conduct a public hearing on the Fiscal Year 2013/14 City budget. 2. Adopt/Not Adopt the following: A RESOLUTION ADOPTING THE FISCAL YEAR 2013/14 SPRINGFIELD CITY BUDGET, MAKING APPROPRIATIONS AND LEVYING A PROPERTY TAX. ISSUE STATEMENT: The City Council is requested to hold a public hearing on Fiscal Year 2013/14 (FY14) to approve City Budget, and approve a resolution to adopt the Fiscal Year 2013/14 City budget, making appropriations and levy a property tax. ATTACHMENTS: 1. Council Briefing Memorandum 2. Resolution DISCUSSION/ FINANCIAL IMPACT: See attached Council Briefing Memorandum M E M O R A N D U M City of Springfield Date: 6/4/2013 To: Gino Grimaldi COUNCIL From: Bob Duey, Finance Director BRIEFING Subject: Fiscal year 2013/14 City Budget Adoption MEMORANDUM ISSUE: The City Council is requested to hold a public hearing on the Fiscal Year 2013/14 (FY14) Approved City Budget, and approve a resolution to adopt the Fiscal Year 2013/14 City Budget, make appropriations, and levy a property tax. COUNCIL GOALS/ MANDATE: Provide Financially Responsible and Innovative Government Services City of Springfield budget process is governed by the Oregon’s Revised Statues 294. The budget process develops an annual financial plan for the City of Springfield’s spending agencies and citizens that accurately depicts and measures anticipated revenues and expenditures in order to support the City’s objectives maintain financial stability and comply with statutory requirements. BACKGROUND: The Budget Committee finalized its review of the FY14 Proposed Budget on May 21, 2013 and made certain changes to the budget proposed. The resulting action created the FY14 Approved Budget for Council consideration. Oregon Budget Law requires that the City Council hold a public hearing prior to any action on the adoption of the Approved Budget. Oregon Budget Law also allows the City Council to, within guidelines; adopt changes made to the budget approved by the City’s Budget Committee. These guidelines include being able to increase total expenditures within a fund by not more than $5,000 or 10% of the estimated expenditures to the fund (whichever is greater). There is no limit on the amount by which a fund can be reduced. This memo summarizes the revisions to the Proposed Budget made by the Budget Committee in formulating the Committee’s Approved Budget. The FY14 Approved Budget in the amount of $308,241,848 is as follows: City of Springfield Fiscal Year 2013/14 Appropriations (All Funds) Personal Services $ 48,207,101 Materials and Services 40,962,769 Capital Outlay 2,198,418 Capital Projects 28,658,694 Contingency 600,000 Unappropriated Ending Fund Balance 514,495 Reserves 137,107,999 Interfund Transfers 22,174,059 Debt Service 17,040,246 Special Payments/Statutory Payments 10,778,067 TOTAL APPROPRIATIONS – ALL FUNDS $ 308,241,848 MEMORANDUM 6/13/2013 Page 2 RECOMMENDED ACTION: A. Adjustments and Changes to the FY14 Proposed Budget The City’s Proposed Budget totaled $307,136,848 and 406.69 FTE. At the May 21, 2013 Budget Committee meeting, the Committee approved the FY14 Proposed Budget with the specific changes identified below. These changes increased operating expenditures by $1,104,424 with new revenue and reducing reserves. Lane Regional Air Protection Agency The Budget Committee approved funding for LRAPA’s grant match; this change will appear in the City Manager’s Office budget. The source of the funds is a decrease in General Fund reserves. Requested Action Fund 100 Increase expenditure LRAPA 21,224 Decrease General Fund Reserves (21,224) Holiday Lights The Budget Committee increased funding for Holiday Lights; this change will appear in the City Manager’s Office budget. The source of the funds is a decrease in Transient Room Tax Fund reserves. Requested Action Fund 208 Increase expenditure Program Expense 3,200 Decrease Transient Room Tax Fund Reserves (3,200) Metro Partnership The Budget Committee corrected funding for Metro Partnership; this change will appear in the City Manager’s Office budget. The source of the funds is a decrease in General Fund reserves Requested Action Fund 100 Increase expenditure Metro Partnership 25,000 Decrease General Fund Reserves (21 (25,000) SDC Transportation The Budget Committee established necessary funds for the updated SDC Transportation study. The source of the funds is a decrease in SDC Transportation Improvement Fund reserves Requested Action Fund 719 Increase revenue Transfer from F447 30,000 Increase expenditure Contractual Services (21 30,000 Fund 447 Increase expenditure Transfer to F719 30,000 Decrease SDC Transportation Improvement Reserves (21 (30,000) Olympic Trials The Budget Committee corrected funding in the City Manager’s Office budget for the Olympic Trials that was budgeted in error. This correction will increase the Transient Room Tax Fund reserves Requested Action Fund 208 Decrease expenditure Olympic Trials (50,000) Increase Transient Room Tax Fund Reserves 50,000 MEMORANDUM 6/13/2013 Page 3 Fuel Facility The Budget Committee created funding for the Regional Fuel Facility as requested by the City’s auditors. In the past the fuel facility activity was recorded through the Agency fund and all activity washed through a liability account. The source of the funds is new revenue. Requested Action Fund 713 Increase expenditure Gasoline & Oil 1,056,000 Increase expenditure Fuel Facility 15,000 Increase expenditure SUB 4,000 Increase revenue Internal Fuel Revenue 500,000 Increase revenue Fuel Sales Wilamalane 84,000 Increase revenue Fuel Sales Rainbow Water 18,000 Increase revenue Fuel Sales Springfield School District 19 473,000 B. Total City FY14 Approved Budget The result of the actions noted above is an Approved Budget totaling 406.69 FTE and $308,241,848 in resources and requirements. C. Additional Information As discussed, Oregon Budget Law does also allow the City Council to within guidelines adopt changes made to the budget approved by the City’s Budget Committee. These guidelines include being able to increase total expenditures within a fund by not more than $5,000 or 10% of the estimated expenditures to the fund (whichever is greater). There is no limit on the amount by which a fund can be reduced. ACTIONS REQUESTED The Council is requested to: 1. Hold a public hearing on the Fiscal Year 2013/14 City budget. 2. Adopt a budget by Resolution. The Council may adopt, by resolution, the budget presented this evening as approved by the Budget Committee or adopt a budget resolution that reflects the budget approved by the Budget Committee with other changes the Council may identify. If changes are made by the Council following the public hearing, a revised resolution will be prepared and submitted to the Mayor for signature. Attachment 2 Page 1 of 2 Resolution No. ________ A RESOLUTION ADOPTING THE FISCAL YEAR 2013/14 SPRINGFIELD CITY BUDGET, MAKING APPROPRIATIONS, AND LEVYING A PROPERTY TAX. WHEREAS, starting on April 30, 2013, and ending on May 21, 2013, the Budget Committee met and reviewed the proposed 2013/14 City budget; and WHEREAS, on May 21, 2013, the Budget Committee recommended approval of the 2013/14 City budget for Council adoption; and WHEREAS, on June 17, 2013, the City Council held a public hearing on the approved budget. WHEREAS, the City Council of the City of Springfield 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 SPRINGFIELD, A Municipal Corporation of the State of Oregon, as follows: Section 1. The City budget for the City of Springfield for the fiscal year beginning July 1, 2013, and ending June 30, 2014, as approved by the City of Springfield Budget Committee in the total amount of $308,241,848 is hereby adopted. Section 2. The adopted appropriations, for the fiscal year beginning July 1, 2013, and ending June 30, 2014, as set forth in Exhibit “A” is hereby adopted. City of Springfield Fiscal Year 2012/13 Appropriations (All Funds) Personal Services $ 48,207,101 Materials and Services 40,962,769 Capital Outlay 2,198,418 Capital Projects 28658694 Contingency 600,000 Un-appropriated Ending Fund Balance 514,495 Reserves 137,107,999 Inter-fund Transfers 22,174059 Debt Service 17,040,246 Special Payments/Statutory Payments 10,778,067 TOTAL APPROPRIATIONS – ALL FUNDS $ 308,241,848 Section 3. BE IT RESOLVED that the City Council of the City of Springfield hereby imposes the taxes provided for in the adopted budget at the permanent tax rate of $4.7403 per thousand of assessed value for operations , a rate of $0.36 for the voter approved four year Local Option operating levy for fire operations, a rate of $1.28 for the voter approved four year Local Option operating levy for police, court and jail operations; and in the amount of $3,389,306 for bonds; and that these taxes are hereby imposed and categorized for tax year 2013/14 upon the assessed value of all taxable property within the district. Resolution No. _______ Attachment 2 Page 2 of 2 Funds Subject to the General Government Limitation Excluded from the Limitation General Fund $ 4.7403/$1,000 Fire Local Option Levy $ 0.3600/$1,000 Police Local Option Levy $ 1.2800/$1,000 Bond Sinking Fund $ 3,389,306 Section 4. The City Manager of the City of Springfield is authorized and directed to certify the levy, as authorized by law, with Lane County, Oregon Assessor and the Lane County, Oregon Clerk, and will file a copy of the adopted budget with the Department of Revenue, State of Oregon. Section 5. 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. Section 6. This resolution shall take effect upon adoption by the Council and approval by the Mayor. Adopted by the Common Council of the City of Springfield this 17th day of June, 2013, by a vote of _______ for and _______ against. ________________________________________ Mayor – Christine L. Lundberg ATTEST: ________________________________________ City Recorder – Amy Sowa Dollar Amount General Fund - 100 Department Operating City Manager's Office1,271,412$ Legal and Judicial1,427,087 Human Resources392,242 Finance 903,874 Information Technology1,391,062 Fire and Life Safety9,931,547 Police13,442,736 Library1,483,283 Development & Public Works2,222,042 Total Department Operating32,465,285$ Non-Departmental Transfers751,635$ Debt Service230,715 Contingency600,000 Reserves7,189,393 Total Non-Departmental8,771,743$ Total General Fund41,237,028$ Street Fund - 201 Department Operating Development & Public Works5,397,917$ Non-Departmental Transfers100,000$ Reserves641,497 Total Non-Departmental741,497$ Total Street Fund6,139,414$ Jail Operations Fund - 202 Department Operating Police2,855,191$ Non-Departmental Reserves62,421 Total Jail Operations Fund2,917,612$ LEGAL APPROPRIATIONS LEVEL Exhibit A - Page 1 of 10 Dollar Amount Special Revenue Fund - 204 Department Operating City Manager's Office15,730$ Police623,796 Library72,828 Total Department Operating712,354$ Non-Departmental Transfers20,000$ Reserves448,123 Total Non-Departmental468,123$ Total Special Revenue Fund1,180,477$ Transient Room Tax Fund - 208 Department Operating City Manager's Office186,967$ Library64,137 Development & Public Works112,198 Total Department Operating363,302$ Non -Departmental Transfers542,850$ Reserves278,598 Total Non-Departmental821,448$ Total Transient Room Tax Fund1,184,750$ Community Development Fund - 210 Department Operating Finance23,753 Development & Public Works756,993 Total Department Operating780,746$ Non -Departmental Reserves142,600$ Total Community Development Fund923,346$ Exhibit A - Page 2 of 10 Dollar Amount Building Code Fund - 224 Department Operating Development & Public Works829,647$ Non -Departmental Reserves24,096$ Total Building Fund853,743$ Fire Local Option Levy Fund - 235 Department Operating Fire and Life Safety1,558,593$ Non -Departmental Reserves364,272$ Total Fire Local Option Levy Fund1,922,865$ Police Local Option Levy Fund - 236 Department Operating Legal and Judicial Services407,388$ Police 2,548,950 Total Department Operating2,956,338$ Non -Departmental Transfers1,935,164$ Reserves1,414,492 Total Non-Departmental3,349,656$ Total Police Local Option Levy Fund6,305,994$ Bancroft Redemption Fund - 305 Department Operating Finance 17,479$ Non -Departmental Transfers30,000$ Reserves65,799 Total Non-Departmental95,799$ Total Bancroft Redemption Fund113,278$ Exhibit A - Page 3 of 10 Dollar Amount Bond Sinking Fund - 306 Non-Departmental Debt Service3,287,968$ Unappropriated Ending Fund Balance514,495 Total Non-Departmental3,802,463$ Total Bond Sinking Fund3,802,463$ Regional Wastewater Debt Service Fund - 312 Non -Departmental Debt Service7,711,426$ Total Regional Wastewater Debt Service Fund7,711,426$ Sanitary Sewer Capital Projects Fund - 409 Total Development & Public Works Capital Projects7,419,000$ Non -Departmental Reserves7,867,653$ Total Sewer Capital Projects Fund15,286,653$ Reg.Wastewater Revenue Bond Cap. Projects Fund - 412 Total Development & Public Works Capital Projects10,469,756$ Non-Departmental Reserves10,371,342 Total Reg. WW Revenue Bond Cap Projects Fund20,841,098$ Development Assessment Fund - 419 Department Operating Finance105,758$ Non-Departmental Transfers16,905$ Reserves1,002,604 Total Non-Departmental1,019,509$ Total Development Assessment Fund1,125,267$ Exhibit A - Page 4 of 10 Dollar Amount Development Projects Fund - 420 Capital Projects City Manager's Office30,000$ Development & Public Works194,007 Total Capital Projects224,007$ Non-Departmental Transfers916,159$ Reserves3,198,286 Total Non-Departmental4,114,445$ Total Development Projects Fund4,338,452$ Storm Drainage Capital Fund - 425 Total Development & Public Works Capital Projects5,196,000$ Non-Departmental Reserves10,055,128$ Total Drainage Capital Fund15,251,128$ Police Building Bond Cap Project - 428 Total Development & Public Works Capital Projects155,578$ Total Drainage Capital Fund155,578$ Regional Wastewater Capital Fund - 433 Department Operating Development & Public Works1,039,532$ Total Development & Public Works Capital Projects2,987,226$ Non-Departmental Reserves61,161,032$ Total Regional Wastewater Capital Fund65,187,790$ Street Capital Fund - 434 Total Development & Public Works Capital Projects133,000$ Non-Departmental Reserves488,570$ Total Street Capital Fund621,570$ Exhibit A - Page 5 of 10 Dollar Amount SDC Storm Drainage Improvement Fund - 440 Department Operating Development & Public Works37,968$ Total Development & Public Works Capital Projects1,134,650$ Non-Departmental Transfers25,649$ Reserves501,346 Total Non-Departmental526,995$ Total SDC Storm Drainage Improvement Fund1,699,613$ SDC Storm Drainage Reimbursement Fund - 441 Department Operating Development & Public Works31,218$ Total Development & Public Works Capital Projects66,000$ Non-Departmental Reserves3,046$ Total SDC Local Wastewater Reimb. Fund100,264$ SDC Sanitary Sewer Reimbursement Fund - 442 Department Operating Development & Public Works161,148$ Total Development & Public Works Capital Projects54,000$ Non-Departmental Reserves1,071,867$ Total SDC Local Wastewater Reimb. Fund1,287,015$ Exhibit A - Page 6 of 10 Dollar Amount SDC Sanitary Sewer Improvement Fund - 443 Department Operating Development & Public Works75,935$ Total Development & Public Works Capital Projects127,000$ Non-Departmental Transfers45,662$ Reserves202,034 Total Non-Departmental247,696$ Total SDC Local Wastewater Improve. Fund450,631$ SDC Regional Wastewater Reimbursement Fund - 444 Department Operating Development & Public Works2,000$ Non-Departmental Transfers17,520$ Reserves233,548 Total Non-Departmental251,068$ Total SDC Regional WW Reimbursement Fund253,068$ SDC Regional Wastewater Improvement Fund - 445 Department Operating Development & Public Works3,000$ Non-Departmental Transfers1,400,000$ Reserves812,352 Total Non-Departmental2,212,352$ Total SDC Regional WW Improvement Fund2,215,352$ SDC Transportation Reimbursement Fund - 446 Department Operating Development & Public Works37,968$ Non-Departmental Transfers10,374$ Reserves24,072 Total Non-Departmental34,446$ Total SDC Transportation Reimbursement Fund72,414$ Exhibit A - Page 7 of 10 Dollar Amount SDC Transportation Improvement Fund - 447 Department Operating Development & Public Works130,775$ Total Development & Public Works Capital Projects442,477$ Non-Departmental Transfers30,000$ Reserves667,015 Total Non-Departmental697,015$ Total SDC Transportation Improvement Fund1,270,267$ Sanitary Sewer Operations Fund - 611 Department Operating Finance12,234$ Development & Public Works3,631,453 Total Department Operating3,643,687$ Non-Departmental Transfers1,750,000$ Debt Service2,026,880 Reserves3,326,578 Total Non-Departmental7,103,458$ Total Sewer Operations Fund10,747,145$ Regional Wastewater Fund - 612 Department Operating Finance117,202$ Development & Public Works16,230,591 Total Department Operating16,347,793$ Non-Departmental Transfers12,811,426$ Debt Service1,358,543 Reserves11,874,914 Total Non-Departmental26,044,883$ Total Regional Wastewater Fund42,392,676$ Exhibit A - Page 8 of 10 Dollar Amount Ambulance Fund - 615 Department Operating Fire and Life Safety5,189,381$ Non-Departmental Reserves103,336$ Total Ambulance Fund5,292,717$ Storm Drainage Operating Fund - 617 Department Operating Finance12,234$ Development & Public Works4,838,069 Total Department Operating4,850,303$ Non-Departmental Transfers1,540,000$ Debt Service705,375 Reserves1,984,025 Total Non-Departmental4,229,400$ Total Drainage Operating Fund9,079,703$ Booth-Kelly Fund - 618 Department Operating Development & Public Works558,863$ Total Development & Public Works Capital Projects250,000$ Non-Departmental Debt Service1,130,122$ Reserves422,750 Total Non-Departmental1,552,872$ Total Booth-Kelly Fund2,361,735$ Regional Fiber Consortium - 629 Department Operating Development & Public Works46,100$ Non-Departmental Reserves157,248$ Total Regional Fiber Consortium Fund203,348$ Exhibit A - Page 9 of 10 Dollar Amount Insurance Fund - 707 Department Operating Human Resources8,513,443$ Non-Departmental Transfers230,715$ Special Payments/Miscellaneous Fiscal Transactions10,778,067 Reserves3,258,526 Total Non-Departmental14,267,308$ Total Insurance Fund22,780,751$ Vehicle and Equipment Fund - 713 Department Operating City Manager's Office2,400$ Finance 3,600 Information Technology267,565 Fire and Life Safety98,000 Police233,000 Library1,500 Development & Public Works1,450,075 Total Department Operating2,056,140$ Non-Departmental Debt Service589,217$ Reserves7,611,665 Total Non-Departmental8,200,882$ Total Vehicle and Equipment Fund10,257,022$ SDC Administration Fund - 719 Department Operating Finance 19,536$ Development & Public Works580,888 Total Department Operating600,424$ Non-Departmental Reserves77,771$ Total SDC Administration Fund678,195$ TOTAL RESOLUTION308,241,848$ Exhibit A - Page 10 of 10 City of Springfield Funds BudgetNon Budget Fund NumberFund TitleFundsFunds 100General FundReporting Fund 150GAAP General FundNon Reporting Fund 201Street FundReporting Fund 202Jail Operations FundReporting Fund 204Special Revenue FundReporting Fund 208Transient Room Tax FundReporting Fund 210Community Development FundReporting Fund 214Housing Rehab Revolving FundNon Reporting Fund 222Riverbend Development FundReporting Fund 224Building Code FundReporting Fund 229SEDA Glenwood General FundNon Reporting Fund 230SEDA Downtown General FundNon Reporting Fund 235Fire Local Option Levy FundReporting Fund 236Police Local Option Levy FundReporting Fund 251GAAP Street FundNon Reporting Fund 253GAAP Museum FundNon Reporting Fund 254GAAP Special Revenue FundNon Reporting Fund 258GAAP Transient Room Tax FundNon Reporting Fund 260GAAP Community Development FundNon Reporting Fund 264GAAP Housing Rehab Revolving FundNon Reporting Fund 272GAAP River Bend FundNon Reporting Fund 274GAAP Building Code FundNon Reporting Fund 279GAAP Regional Fiber Consortium FundNon Reporting Fund 285GAAP Fire LevyNon Reporting Fund 286GAAP Police LevyNon Reporting Fund 305Bancroft Redemption FundReporting Fund 306Bond Sinking FundReporting Fund 312Regional Wastewater Debt Service FundReporting Fund 355GAAP Bancroft FundNon Reporting Fund 356GAAP Bond Sinking FundNon Reporting Fund 409Sanitary Sewer Capital FundReporting Fund 412Regional Wastewater Revenue Bond Capital Projects FundReporting Fund 419Development Assessment Capital FundReporting Fund 420Development Projects FundReporting Fund 425Storm Drainage Capital FundReporting Fund 427G. O. Bond Capital Projects FundReporting Fund 428Police Building Bond Capital FundReporting Fund 429SEDA Glenwood Capital Projects FundNon Reporting Fund 430SEDA Downtown Capital Projects FundNon Reporting Fund 433Regional Wastewater Capital FundReporting Fund 434Street Capital FundReporting Fund 440SDC Storm Drainage Improvement FundReporting Fund 441SDC Storm Drainage Reimbursement FundReporting Fund 442SDC Sanitary Sewer Reimbursement FundReporting Fund 443SDC Sanitary Sewer Improvement FundReporting Fund Exhibit B - Page 1 of 2 City of Springfield Funds BudgetNon Budget Fund NumberFund TitleFundsFunds 444SDC Regional Wastewater Reimbursement FundReporting Fund 445SDC Regional Wastewater Improvement FundReporting Fund 446SDC Transportation Reimbursement FundReporting Fund 447SDC Transportation Improvement FundReporting Fund 459GAAP Sewer Capital Projects FundNon Reporting Fund 466GAAP SDC ProjectsNon Reporting Fund 469GAAP Development Assessment FundNon Reporting Fund 470GAAP Development Projects FundNon Reporting Fund 477GAAP GO Bond Capital Projects FundNon Reporting Fund 483GAAP Regional Wastewater Capital FundNon Reporting Fund 484GAAP Street Capital FundNon Reporting Fund 485GAAP Street SDC FundNon Reporting Fund 486GAAP Sewer SDC FundNon Reporting Fund 487GAAP Regional Wastewater SDC FundNon Reporting Fund 611Sanitary Sewer Operations FundReporting Fund 612Regional Wastewater FundReporting Fund 615Ambulance FundReporting Fund 617Storm Drainage Operating FundReporting Fund 618Booth-Kelly FundReporting Fund 629Regional Fiber Consortium FundReporting Fund 661GAAP Sewer Operations FundNon Reporting Fund 662GAAP Regional Wastewater FundNon Reporting Fund 665GAAP Emergency Medical Services FundNon Reporting Fund 668GAAP Booth Kelly FundNon Reporting Fund 679GAAP Regional Fiber Consortium FundNon Reporting Fund 707Insurance FundReporting Fund 713Vehicle and Equipment FundReporting Fund 719SDC Administration FundReporting Fund 757GAAP Insurance FundNon Reporting Fund 763GAAP Vehicle and Equipment FundNon Reporting Fund 821Agency FundNon Reporting Fund 823Investment FundNon Reporting Fund 828Springfield Retirement Trust FundNon Reporting Fund 931General Fixed Asset Account GroupNon Reporting Fund 932General Long Term Debt AccountNon Reporting Fund 933GAAP Adjustment FundNon Reporting Fund Non Reporting Funds are non budget reporting funds, and are utilized exclusively to create the City's Comprehensive Annual Financial Report (CAFR). Exhibit B - Page 2 of 2