HomeMy WebLinkAboutItem 23 Fiscal Year 2017-18 City Budget Adoption AGENDA ITEM SUMMARY Meeting Date: 6/19/2017
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 2017/18 CITY BUDGET ADOPTION
ACTION REQUESTED:
1. Conduct a public hearing on the Fiscal Year 2017/18 City budget. 2. Adopt/Not Adopt the following: A RESOLUTION ADOPTING THE
FISCAL YEAR 2017/18 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 2017/18 (FY18) to approve City Budget, and approve a resolution to adopt the Fiscal Year
2017/18 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 6/15/2017Page 1
Attachment 1, Page 1 of 2
M E M O R A N D U M City of Springfield
Date: 5/22/2017
To: Gino Grimaldi COUNCIL
From: Bob Duey, Finance Director BRIEFING
Subject: Fiscal year 2017/18 City Budget Adoption MEMORANDUM
ISSUE:
The City Council is requested to hold a public hearing on the Fiscal Year 2017/18 (FY18) Approved City Budget, approve a resolution to adopt the Fiscal Year 2017/18 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 to maintain financial stability and comply with statutory
requirements.
BACKGROUND:
The Budget Committee finalized its review of the FY18 Proposed Budget on May 9, 2017 and made a change to the budget proposed. The resulting action created the FY18 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 FY18 Approved Budget in the amount of $321,925,565 is as follows:
City of Springfield Fiscal Year 2017/18 Appropriations (All Funds)
Personal Services 51,746,116
Materials and Services 45,162,876
Capital Outlay 2,782,514
Capital Projects 44,320,995 Contingency 1,000,000
Unappropriated Ending Fund Balance 349,069
Reserves 135,227,466
Interfund Transfers 18,915,758
Debt Service 11,044,411
Special Payments/Statutory Payments 11,376,360
TOTAL APPROPRIATIONS – ALL FUNDS $ 321,925,565
MEMORANDUM 6/15/2017 Page 2
Attachment 1, Page 2 of 2
RECOMMENDED ACTION:
A. Adjustments and Changes to the FY17 Proposed Budget
The City’s Proposed Budget totaled $321,925,565 and 407.6 FTE. At the May 9, 2017 Budget Committee meeting, the Committee approved the FY18 Proposed Budget with the specific
changes identified below. These changes increased expenditures by $3,000 with the use of reserves.
Springfield Arts Commission—Budget Committee motioned and approved funding increased funding for the Springfield Arts Commission for $3,000 with the use
reserves from the Transient Room Tax Fund 208. Requested Action
Fund 208 Increase Library 3,000
Decrease Transient Room Tax Reserves (3,000)
B. Total City FY17 Approved Budget The result of the actions noted above is an Approved Budget totaling 407.6 FTE and
$321,925,565 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 2017/18 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
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
[FY18 ADOPTED BUDGET]
A RESOLUTION ADOPTING THE FISCAL YEAR 2017/18 SPRINGFIELD CITY BUDGET, MAKING
APPROPRIATIONS, AND LEVYING A PROPERTY TAX.
WHEREAS, starting on April 25, 2017, and ending on May 9, 2017, the Budget Committee met
and reviewed the proposed 2017/18 City budget; and
WHEREAS, on May 9, 2017, the Budget Committee recommended approval of the 2017/18 City budget for Council adoption; and
WHEREAS, on June 19, 2017, 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 COMMON COUNCIL OF THE CITY OF
SPRINGFIELD:
Section 1. The City budget for the City of Springfield for the fiscal year beginning July 1,
2017, and ending June 30, 2018, as approved by the City of Springfield Budget
Committee in the total amount of $321,925,565 is hereby adopted.
Section 2. The adopted appropriations, for the fiscal year beginning July 1, 2017, and ending June 30, 2018, as set forth in Exhibit “A” is hereby adopted.
City of Springfield Fiscal Year 2017/18 Appropriations (All Funds)
Personal Services 51,746,116
Materials and Services 45,162,876
Capital Outlay 2,782,514
Capital Projects 44,320,995
Contingency 1,000,000
Unappropriated Ending Fund Balance 349,069
Reserves 135,227,466
Interfund Transfers 18,915,758
Debt Service 11,044,411
Special Payments/Statutory Payments 11,376,360
TOTAL APPROPRIATIONS – ALL FUNDS $ 321,925,565
Section 3. BE IT RESOLVED that the common 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
Resolution No. _______
Attachment 2, Page 2 of 2
of $1,861,623 for bonds; and that these taxes are hereby imposed and categorized for tax
year 2017/18 upon the assessed value of all taxable property within the district.
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 $ 1,861,623
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. 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 19th day of June, 2017, by
a vote of _______ for and _______ against.
________________________________________
Mayor – Christine L. Lundberg
ATTEST:
________________________________________ City Recorder – Amy Sowa
Exhibit A - Page 1 of 10
Dollar Amount
General Fund - 100
Department Operating
City Manager's Office 1,326,121$
Development & Public Works 2,499,073
Finance 2,109,718
Fire and Life Safety 11,397,710
Human Resources 599,598
Information Technology 1,790,537
Legal Services 718,582
Library 1,661,033
Police 14,106,033
Total Department Operating 36,208,405$
Non-Departmental
Transfers 411,300$
Debt Service
Contingency 1,000,000
Reserves 6,951,195
Total Non-Departmental 8,362,495$
Total General Fund 44,570,900$
Street Fund - 201
Department Operating
Development & Public Works 5,070,322$
Information Technology 338,008
Total Department Operating 5,408,330$
Non-Departmental
Reserves 659,369$
Total Street Fund 6,067,699$
Special Revenue Fund - 204
Department Operating
City Manager's Office 30,730$
Development & Public Works 12,000
Library 58,081
Police 145,000
Total Department Operating 245,811$
Non-Departmental
Reserves 621,318$
Total Special Revenue Fund 867,129$
Transient Room Tax Fund - 208
Department Operating
City Manager's Office 181,837$
Development & Public Works 112,167
Library 60,949
Total Department Operating 354,953$
Non -Departmental
Transfers 784,570$
LEGAL APPROPRIATIONS LEVEL
Exhibit A - Page 2 of 10
Dollar Amount
Reserves 996,971
Total Non-Departmental 1,781,541$
Total Transient Room Tax Fund 2,136,494$
Exhibit A - Page 3 of 10
Dollar Amount
Community Development Fund - 210
Department Operating
Development & Public Works 732,764$
Finance 25,231
Total Department Operating 757,995$
Non-Departmental
Reserves 24,351$
Total Community Development Fund 782,346$
Building Code Fund - 224
Department Operating
Development & Public Works 1,088,334$
Fire & Life Safety 58,259
Total Department Operating 1,146,593$
Non -Departmental
Reserves 3,447,114$
Total Building Fund 4,593,707$
Fire Local Option Levy Fund - 235
Department Operating
Fire and Life Safety 1,432,873$
Non -Departmental
Reserves 336,462$
Total Fire Local Option Levy Fund 1,769,335$
Police Local Option Levy Fund - 236
Department Operating
Finance 659,841$
Legal Services 64,143
Police 5,821,624
Total Department Operating 6,545,608$
Non -Departmental
Reserves 576,936$
Total Police Local Option Levy Fund 7,122,544$
Bancroft Redemption Fund - 305
Department Operating
Finance 2,000$
Non -Departmental
Reserves 50,216$
Total Bancroft Redemption Fund 52,216$
Bond Sinking Fund - 306
Non-Departmental
Debt Service 1,968,602$
Unappropriated Ending Fund Balance 349,069
Total Non-Departmental 2,317,671$
Total Bond Sinking Fund 2,317,671$
Exhibit A - Page 4 of 10
Dollar Amount
Reg.Wastewater Revenue Bond Cap. Projects Fund - 412
Total Development & Public Works Capital Projects 9,132,069$
Non -Departmental
Reserves 75,050$
Total Reg. WW Revenue Bond Cap Projects Fund 9,207,119$
Exhibit A - Page 5 of 10
Dollar Amount
Development Assessment Fund - 419
Department Operating
Finance 36,934$
Non-Departmental
Reserves 523,221$
Total Development Assessment Fund 560,155$
Development Projects Fund - 420
Capital Projects
City Manager's Office 100,000$
Development & Public Works 300,000
Total Capital Projects 400,000$
Non-Departmental
Transfers 535,538$
Reserves 3,589,145
Total Non-Departmental 4,124,683$
Total Development Projects Fund 4,524,683$
Regional Wastewater Capital Fund - 433
Department Operating
Development & Public Works 1,907,000$
Total Development & Public Works Capital Projects 24,508,931$
Non-Departmental
Transfers 2,021,350$
Reserves 52,728,448
Total Non-Departmental 54,749,798$
Total Regional Wastewater Capital Fund 81,165,729$
Street Capital Fund - 434
Department Operating
Development & Public Works 148,585$
Total Development & Public Works Capital Projects 1,522,945$
Non-Departmental
Reserves 1,897,617$
Total Street Capital Fund 3,569,147$
Sanitary Sewer Operations Fund - 611
Department Operating
Development & Public Works 3,573,887$
Finance 14,751
Information Technology 323,396
Total Department Operating 3,912,034$
Total Development & Public Works Capital Projects 3,671,013$
Non-Departmental
Debt Service 1,708,933$
Reserves 20,904,035
Total Non-Departmental 22,612,968$
Total Sewer Operations Fund 30,196,015$
Exhibit A - Page 6 of 10
Dollar Amount
Regional Wastewater Fund - 612
Department Operating
Development & Public Works 18,139,126$
Finance 145,074
Total Department Operating 18,284,200$
Non-Departmental
Transfers 14,850,000$
Debt Service 5,458,032
Reserves 9,668,267
Total Non-Departmental 29,976,299$
Total Regional Wastewater Fund 48,260,499$
Ambulance Fund - 615
Department Operating
Fire and Life Safety 5,878,557$
Non-Departmental
Transfers 250,000$
Reserves 2,370,366
Total Non-Departmental 2,620,366$
Total Ambulance Fund 8,498,923$
Storm Drainage Operating Fund - 617
Department Operating
Development & Public Works 5,118,322$
Finance 14,751
Information Technology 250,872
Total Department Operating 5,383,945$
Total Development & Public Works Capital Projects 4,810,037$
Non-Departmental
Debt Service 706,327$
Reserves 11,971,090
Total Non-Departmental 12,677,417$
Total Drainage Operating Fund 22,871,399$
Booth-Kelly Fund - 618
Department Operating
Development & Public Works 636,652$
Total Development & Public Works Capital Projects 276,000$
Non-Departmental
Transfers 63,000$
Debt Service 835,032$
Reserves 659,482
Total Non-Departmental 1,557,514$
Total Booth-Kelly Fund 2,470,166$
Regional Fiber Consortium - 629
Department Operating
Development & Public Works 176,950$
Non-Departmental
Exhibit A - Page 7 of 10
Dollar Amount
Reserves 230,788$
Total Regional Fiber Consortium Fund 407,738$
Exhibit A - Page 8 of 10
Dollar Amount
Insurance Fund - 707
Department Operating
Human Resources 1,318,192$
Health Insurance 7,912,027
Total Department Operating 9,230,219$
Non-Departmental
Special Payments/Miscellaneous Fiscal Transactions 11,376,360$
Reserves 8,632,789
Total Non-Departmental 20,009,149$
Total Insurance Fund 29,239,368$
Vehicle and Equipment Fund - 713
Department Operating
Development & Public Works 839,213$
Finance 12,000
Fire & Life Safety 192,800
Information Technology 258,831
Legal Services 900
Library 8,000
Police 170,000
Total Department Operating 1,481,744$
Non-Departmental
Debt Service 367,485$
Reserves 7,741,146
Total Non-Departmental 8,108,631$
Total Vehicle and Equipment Fund 9,590,375$
SDC Administration Fund - 719
Department Operating
Development & Public Works 425,250$
Finance 21,737
Information Technology 65,132
Total Department Operating 512,119$
Non-Departmental
Reserves 572,089$
Total SDC Administration Fund 1,084,208$
TOTAL RESOLUTION 321,925,565$
Exhibit B - Page 9 of 10
City of Springfield Funds
Budget Non Budget
Fund Number Fund Title Funds Funds
100 General Fund Reporting Fund
150 GAAP General Fund Non Reporting Fund
201 Street Fund Reporting Fund
204 Special Revenue Fund Reporting Fund
208 Transient Room Tax Fund Reporting Fund
210 Community Development Fund Reporting Fund
214 Housing Rehab Revolving Fund Non Reporting Fund
224 Building Code Fund Reporting Fund
229 SEDA Glenwood General Fund Non Reporting Fund
230 SEDA Downtown General Fund Non Reporting Fund
235 Fire Local Option Levy Fund Reporting Fund
236 Police Local Option Levy Fund Reporting Fund
251 GAAP Street Fund Non Reporting Fund
253 GAAP Museum Fund Non Reporting Fund
254 GAAP Special Revenue Fund Non Reporting Fund
258 GAAP Transient Room Tax Fund Non Reporting Fund
260 GAAP Community Development Fund Non Reporting Fund
264 GAAP Housing Rehab Revolving Fund Non Reporting Fund
272 GAAP River Bend Fund Non Reporting Fund
274 GAAP Building Code Fund Non Reporting Fund
279 GAAP Regional Fiber Consortium Fund Non Reporting Fund
285 GAAP Fire Levy Non Reporting Fund
286 GAAP Police Levy Non Reporting Fund
305 Bancroft Redemption Fund Reporting Fund
306 Bond Sinking Fund Reporting Fund
355 GAAP Bancroft Fund Non Reporting Fund
356 GAAP Bond Sinking Fund Non Reporting Fund
412 Regional Wastewater Revenue Bond Capital Projects Fund Reporting Fund
419 Development Assessment Capital Fund Reporting Fund
420 Development Projects Fund Reporting Fund
425 Storm Drainage Capital Fund Reporting Fund
427 G. O. Bond Capital Projects Fund Reporting Fund
428 Police Building Bond Capital Fund Reporting Fund
429 SEDA Glenwood Capital Projects Fund Non Reporting Fund
430 SEDA Downtown Capital Projects Fund Non Reporting Fund
433 Regional Wastewater Capital Fund Reporting Fund
434 Street Capital Fund Reporting Fund
459 GAAP Sewer Capital Projects Fund Non Reporting Fund
466 GAAP SDC Projects Non Reporting Fund
469 GAAP Development Assessment Fund Non Reporting Fund
470 GAAP Development Projects Fund Non Reporting Fund
Exhibit B - Page 10 of 10
City of Springfield Funds
Budget Non Budget
Fund Number Fund Title Funds Funds
477 GAAP GO Bond Capital Projects Fund Non Reporting Fund
483 GAAP Regional Wastewater Capital Fund Non Reporting Fund
484 GAAP Street Capital Fund Non Reporting Fund
485 GAAP Street SDC Fund Non Reporting Fund
486 GAAP Sewer SDC Fund Non Reporting Fund
487 GAAP Regional Wastewater SDC Fund Non Reporting Fund
611 Sanitary Sewer Operations Fund Reporting Fund
612 Regional Wastewater Fund Reporting Fund
615 Ambulance Fund Reporting Fund
617 Storm Drainage Operating Fund Reporting Fund
618 Booth-Kelly Fund Reporting Fund
629 Regional Fiber Consortium Fund Reporting Fund
661 GAAP Sewer Operations Fund Non Reporting Fund
662 GAAP Regional Wastewater Fund Non Reporting Fund
665 GAAP Emergency Medical Services Fund Non Reporting Fund
668 GAAP Booth Kelly Fund Non Reporting Fund
679 GAAP Regional Fiber Consortium Fund Non Reporting Fund
707 Insurance Fund Reporting Fund
713 Vehicle and Equipment Fund Reporting Fund
719 SDC Administration Fund Reporting Fund
757 GAAP Insurance Fund Non Reporting Fund
763 GAAP Vehicle and Equipment Fund Non Reporting Fund
821 Agency Fund Non Reporting Fund
823 Investment Fund Non Reporting Fund
828 Springfield Retirement Trust Fund Non Reporting Fund
931 General Fixed Asset Account Group Non Reporting Fund
932 General Long Term Debt Account Non Reporting Fund
933 GAAP Adjustment Fund Non Reporting Fund
Non Reporting Funds are non budget reporting funds, and are utilized exclusively to create the City's Comprehensive
Annual Financial Report (CAFR).