HomeMy WebLinkAboutItem 13 Supplemental Budget Resolution
AGENDAITEMSUMMARY
SPRINGFIELD
CITY COUNCIL
Meeting Date:
Meeting Type:
Department:
, Staff Contact:
Staff Phone #:
Estimated Time:
June 16,2008
Regular Meeting
Finance ~
Bob Brew ~
726-3698
10 minutes
ITEM TITLE:
SUPPLEMENTAL BUDGET RESOLUTION
ACTION REQUESTED: Hold a public hearing and adopt/not adopt the following resolution:
A RESOLUTION ADmSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS: GENERAL, STREET, SPECIAL REVENUE, TRANSIENT
ROOM TAX, COMMUNITY DEVELOPMENT,BLOCK GRANT, FIRE LOCAL OPTION
LEVY, SEWER CAPITAL PROJECTS, DEVELOPMENT PROJECTS, DRAINAGE
CAPITAL PROJECTS, SDC TRANSPORTATION REIMBURSEMENT, SEWER
OPERATING, DRAINAGE OPERATIONS, BOOTH-KELLY, INSURANCE, VEHICLE &
EQUIPMENT.
ISSUE STATEMENT:
ATTACHMENTS:
At various times during the fiscal year the Council is requested to make adjustments
to the annual budget to reflect needed changes in planned activities, to recognize new
revenues, or to make other required adjustments. These adjustments to resources and
requirements change the current budget and are processed through supplemental budget
requests scheduled by the Finance Department on an annual basis.
This is the fourth of four scheduled FY08 supplemental budget requests to come before
Council. The supplemental budget being presented includes adjusting resources and
requirements in the General Fund, Street Fund, Special Revenue Fund, Transient Room Tax
Fund, Community Development Block Grant Fund, Fire Local Option Levy Fund, Sewer
Capital Projects Fund, Development Projects Fund, Drainage Capital Projects Fund, SDC
Transportation Reimbursement"Fund, Sewer Operating Fund, Drainage Operations Fund,
Booth-Kelly Fund, Insurance Fund, and Vehicle & Equipment Fund.
The City Council is asked to approve the attached Supplemental Budget Resolution.
Attachment A. Council Briefing Memorandum
Attachment B.. Supplemental Budget Resolution
DISCUSSION/
FINANCIAL IMPACT:
The overall financial impact of the Supplemental Budget Resolution is to increase total
appropriat,ions by $7,651,940.
CITY OF SPRINGFIELD
FINANCE DEPARTMENT
Date:
To:
From:
June 16, 2008
Gino Grimaldi, City Manager
Bob Brew, Budget Officer
COUNCIL
BRIEFING
MEMORANDUM
Subject:
SUPPLEMENTAL BUDGET REQUEST
ISSUE:
At various times during the fiscal year the Council is requested to make adjustments to the annual budget
to reflect needed changes in planned activities, to recognize new revenues, or to make other required
adjustments. These adjustments to resources and requirements change the current budget and are
processed through supplemental budget requests schedu.led by the Finance Department on an annual
basis.
This is the fourth of four scheduled FY08 supplemental requests to come before Council. The
supplemental budget being presented includes adjusting resources and requirements in the General Fund,
Street Fund, Special Revenue Fund, Transient Room Tax Fund, Community Development Block Grant
Fund, Fire Local Option Levy Fund, Sewer Capital Projects Fund, Development Projects Fund, Drainage
Capital Projects Fund, SDC Transportation Reimbursement Fund, Sewer Operating Fund, Drainage
Operations Fund, Booth-Kelly Fund, Insurance Fund, ~nd Vehicle & Equipment Fund.
The City Council is asked to approve the attached Supplemental Budget Resolution
BACKGROUND:
Supplemental budgets may be used to meet unexpected needs or to spend revenues not anticipated at the
time the original budget was adopted. In accordance with Oregon budget law, notification of this
supplemental budget and hearing is made no later than. five calendar days before the public meeting. A
public hearing is only required when a supplemental budget request changes total appropriations within a
fund by 10% or greater; however the City of Springfield practice has been to process all supplemental
budget requests through a public hearing for Council approval and adoption. Notification of this public
hearing was published in the Register-Guard on Wednesday, June 11. The information that follows
identifies the individual items that are included in the June 16, 2008 Supplemental Budget request.
Changes to the budget included in this request fall into three categories: Adjustments to beginning cash,
new appropriation requests, and internal transfers between departments or between capital projects.
Adjustments to beginning cash are calculated for each fund. These adjustments reconcile the budgeted
cash balance of each fund to the actual balance. When the actual cash balance of a fund is found to be
greater than the estimate found in the budget, the surplus is usually put into the fund's reserves.
Likewise, when actual cash is less than budgeted, expenses or reserve balances are reduced to "re-
balance" the fund. Normally this type of transaction only occurs during the first Supplemental Budget of
the year and considered merely "housekeeping".
Attachment A - Page 1 of 4
New appropriation requests include both expenditure items that are funded by new revenue, such as a
new grant, and expenditure items that are being requested to be funded out of reserves. Those requests
funded from reserves include items implementing Council direction, emerging issues identified by the
City Executive Team that need to be resolved immediately, or to meet legal requirements. These
requests will not significantly impact reserve balances.
The budget is adopted with "legal appropriation levels" limited by fund and department; in other words,
staff can move budgetary authority within a single fund and department without Council action, but to
move budgets between funds or between departments requires Council approval. While moving money
between capital projects does not legally require Council approval, the City's past practice has been to
submit significant transactions of this type to Council during the Supplemental Budget process.
SUPPLEMENT BUDGET REQUESTS
New appropriations of $163,949 are requested to be funded with new revenues. These include:
Fund
General, Booth-
Kelly, and
Development
Pro' ects Funds
Vehicle &
Equipment
Fund
Transient Room
Tax and Booth-
Kelly Funds
General Fund
General Fund
Genera] Fund
Insurance Fund
Descri tion
Recognizes revenue from the sale of the Krey property on Main
Street and uses it to partially repay an interfund loan from the
Booth-Kelly Fund and make payments to a commercial lender for
urchase of the Carter Buildin .
This action uses Internal Computer Equipment Charges (an internal
revenue source), to purchase a new GIS computer server.
This action recognizes $3,000 in Transient Room Tax Interest
Revenue and applies it to the replacement of the Heating,
Ventilating, and Air Conditioning (HV AC). system in the
S ringfield De ot. (See additional fund in from Reserves below)
This action recognizes a Fire and Life Safety donation from
Walmart the amount of$I,OOO. The funds will be used to purchase
small Fire and Life Safet e ui ment.
The Human Resources Department received $555 from Fire and
Life Safety applicants to pay for their required job application
testing. This money is requested to offset HR's cost of purchasing
and administerin the tests.
The Human Resources Department received $735 from Police
applicants to pay for their required job application testing. This
money is requested. to offset HR's cost of purchasing and
administerin the tests.
The State of Oregon encourages employers to bring injured
employees back to work on modified duty via a program called
Emp]oyee-At-Iniury. In thIS program, the State of Oregon (via
SAIF) pay"sfor part of the cost of that employee's wages and
benefits, but the City is required to use the money for. health or
safety-related equipment. In this case, the Police Department was
able to bring back a worker on light duty, and they request to use
their Em ]0 ee-At-In.ur money to urchase fitness e ui ment.
Attachment A - Page 2 of 4
Amount
$148,199
5,810
3,000
($50,000 total)
1,000
555
735
4,650
New appropriations: A net total of $523,051 will be added to reserves.
Fund
Transient Room
Tax and Booth-
Kelly Funds
Vehicle &
Equipment
Fund
Vehicle &
Equipment
Fund
F ire Local
Option Levy
Fund
Vehicle &
Equipment
Fund
Special
Revenue Fund
Vehicle &
Equipment
Fund
General Fund
General Fund
General Fund
Street, Sewer
and Drainage
Funds
Development
Projects Fund
Development
Projects Fund
Description
This action uses $47,000 in Transient Room Tax Reserves to
replace the HV AC system in the Springfield Depot. (See additional
$3,000 in new funding from Reserves above)
The Finance Department requests to use a portion of their dedicated
reserve to purchase computer equipment for increased productivity.
The reserve was established for this purpose.
The Legal and Judicial Services division requests to use a portion
of their dedicated reserve to purchase replacements for computer
equipment that has failed prematurely. The reserve was established
for this purpose.
The operating expenses associated with the temporary housing at
Fire Station #16 have been charged to Fire and Life Safety's
General Fund budget, putting them very near their maximum
expenditure level. The Department requests to increase their
budget in the Local Option Levy Fund to take on a larger share of
some other legitimate expenses and relieve pressure on the General
Fund.
The Library Department requests to use a portion of their dedicated
reserve to purchase replacements for computer equipment that has
failed prematurely. The reserve was established for this purpose.
The Library Department requests that a portion of the Gifts and
Memorial Reserve be appropriated to cover costs associated with
the Library's 100th Birthday Celebration.
The Library Department requests to use a portion of their dedicated
reserve to purchase replacements for a photocopier that has failed
. prematurely. The reserve was established for this purpose.
Appropriates State Drug Forfeiture reserves into the General Fund
to reimburse the fund for expenses allowable under State Forfeiture
rules. The General Fund dollars freed up by the transaction will the
support the Justice Center project.
Increases the operating budget for the Police Department to fund
personnel expenses that are projected to be higher than expected.
Appropriates State Drug Forfeiture reserves into the General Fund
to purchase a GPS tracking device for use in undercover drug
investigations.
Re-appropriates budgetary authority for the acquisition of
equipment that was authorized but never purchased in FY07. With
the end of FY07, the money set aside for this survey equipment was
returned to reserves. This action re-funds this purchase.
Reduces Franklin Blvd Planning project by $21,744 and. increases
State Transportation Planning revenue by $78,256. Places the total
balance into reserves.
Reduces Beltline Gateway Intersection project by $1,709,199,
increases the MLK Parkway project budget by $889,717, and
recognizes $1,500,000 in PeaceHealth contributions to the Beltline
Gateway Intersection project. Places the total balance into
reserves.
Attachment A - Page 3 of 4
Amount
$47,000
.($50,000 total)
6,200
1,842
150,000
1,950
20,000
. 11,186
10,800
155,000
15,000
36,000
(100,000)
( increases
reserves)
(2,319,482)
(increases
reserves)
Development Moves budgetary authority from the Game Farm Road Sewer Trunk (139,681 )
Projects and Line in the Development Projects Fund to the Drainage Reserve in (increases
Drainage the Drainage Capital Projects Fund. reserves)
Capital Projects
Funds
Development This action uses $1,581,134 in dedicated reserves toward the $1,581,134
Projects and construction of the Bureau of Land Management (BLM) Facility ($5,571,855
Booth-Kelly project. (See additional $3,990,721 in transfer funding below) total)
Funds
Transfers of $4,677,693 are requested with no overall change to budgeted appropriations.
Fund Description Amount
Community Re-allocates contingency money from operations to the Aster $99,000
Development Apartments project.
Block Grant
Fund ~
General Fund Reduces a transfer budgeted by Finance and uses the savings to pay 40,250
for programming time associated with the move to bi-weekly
payroll and costs associated with furnishing the City's computer
training room.
Sewer Capital Moves budgetary authority from the Harlow Road Pump Station 210,000
Projects Fund project to the Vera Drive/19th Street Sewer project.
Development Moves budgetary authority from Building Maintenance in the Fire 287,722
Projects Fund and Life Safety Department to the Public Works Department for
use in the Fire Station #3 remodel.
SDC Moves budgetary authority from the generic City Participation in 50,000
Transportation Private Projects to the more specific International Way Paving.
Reimbursement
Fund
Development This action combined with the reserve action above, transfers $3,990,721
Projects and budgeted project money and some reserves to the BLM Facility ($5,571,855
Booth-Kelly project in the Booth-Kelly fund. (See additional $1,581, i 34 in total)
Funds reserves funding above)
Attachment A - Page 4 of 4
CITY OF SPRINGFIELD
RESOLUTION NO.
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS:
General, Street, Special Revenue, Transient Room Tax, Community Development Block Grant, Fire Local Option Levy,
Sewer Capital Projects, Development Projects, Drainage Capital Projects, SDC Transportation Reimbursement, Sewer
Operating, Drainage Operations, Booth-Kelly, Insurance, and Vehicle & Equipment.
WHEREAS, the 2007-2008 fiscal year appropriations for the City of Springfield were made by Resolution No. 07-28 dated
June 18, 2007; and,
WHEREAS, at various times during the fiscal year the Common Council is requested to make adjustments to the fiscal year
budget to reflect needed changes in planned activities, to recognize new revenues, or to make other required adjustments; and,
WHEREAS, the Common Council handles such requests for adjustment to the budget through Supplemental Budget
Resolutions presented at public hearings at which the public may comment on such requests; and,
WHEREAS, notice of a public hearing, including information regarding such revenues and expenditures was published in a
newspaper of general circulation not lessthan 5 days prior to the public meeting; and,
WHEREAS, this supplemental Budget #4 for the 2007-2008 fiscal year amends Resolution #07-28.
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. Resolution 07-28 is hereby adjusted as follows:
Estimated Revenues
Krey Property Sale
Testing Fees
'Walmart Donation
$
148,199
1,290
1,000
GENERAL ~ FUND 100
Avvropriations
Departmental Operating:
Finance
Fire and Life Safety
Human Resources
Police
Total Departmental Operating
40,250
1,000
-. 1,290
180.800
223,340
$
N on Departmental
Reserves
Transfers
Total Non-Departmental
$ (180,800)
107.949
$ (72,851 )
$ 150.489
Total General Fund
$
150.489
Total General Fund
Attachment B - Page 1 of 5
SPECIAL REVENUE - FUND 204
Estimated Revenues Aoorooriations
Assistance to Firefighters Grant $ Departmental Operating:
Public Works $ 12,000
$ 12,000
N on Departmental
Reserves $ (12,000)
Total Special Revenue Fund $ Total Special Revenue Fund $
SPECIAL REVENUE - FUND 204
Estimated Revenues Appropriations
$ Departmental Operating:
Library . $' 20,000
Non Departmental
Reserves $ (20,000)
Total Special Revenue Fund $ Total Special Revenue Fund $
Estimated Revenues
Interest Revenue
TRANSIENT ROOM TAX - FUND 208
Appropriations
$ 3,000 Non Departmental
Reserves
Transfers
Total Non-Departmental.
$
(47,000)
50.000
3,000
$
Total Transient Room Tax Fund
$
3,000
Total Transient Room Tax Fund $
3,000
Estimated Revenues
COMMUNITY DEVELOPMENT - FUND 210
Aoorooriations
Departmental Operating:
Development Services.
$
(99,000)
Capital Projects
$
99,000
Total Community Development Fund $
Total Comm unity Development Fund. $
Attachment B - PaQe 2 of 5
Estimated Revenues
FIRE LOCAL OPTION LEVY - FUND 235
Appropriations
Departmental Operating:
Fire and Life Safety
$
$
150,000
Non Departm~ntal
Reserves
$ (150,000)
Total Fire Local Option LevY,Fund $
Total Fire Local Option Levy Fund $
Estimated Revenues
Beginn ing Cash
SEWER CAPITAL PROJECTS':" FUND 409
Appropriations
Capital Projects
$
$
Non Departmental
Reserves
$
Total Sewer Capital Projects Fund $
Total Sewer Capital Projects Fund $
DEVELOPMENT PROJECTS - FUND 420
Estimated Revenues Appropriations
d
Beltline/Gateway - Pt?aceHealth $ 1,500,000 Capital Projects $ (1,105,907)
STP-U Franklin Planning . 78,256
Transfer from Fund 100 . 23,199 Non Departmental
Debt Service $ 148,199
Reserves 2,419,482
Transfers 139,681
Total Non Departmental $ 2,707,362
Total Development Projects Fund $ 1,601,455 Total Development Projects Fund $ 1,601,455
Estimated Revenues
Transfer from Fund 420
DRAINAGE CAPITAL PROJECTS - FUND 425
Appropriations
Non Departmental
Reserves
$
139,681
$
139,681
Total Drainage Capital Projects Fund $
139,681
Total Drainage Capital Projects Fund $
139,681
Attachment B - PaQe 3 of 5
Estimated Revenues
SDC TRANSPORTATION REIMBURSEMENT - FUND 446
Appropriations
Capital Projects
$
$
Total SDC Transportation Reimbursement Fund $
Total SDC Transportation Reimbursement Fund $
Estimated Reven ues
Beginning Cash
LOCAL WASTEWATER OPERATIONS - FUND 611
Appropriations
Departmental Operating:
Public Works
$
$
12,000
Non Departmental
Reserves
$
(12,000)
Total Local Wastewater Operations Fund $
Total Local Wastewater Operations Fund $
Estimated Revenues
DRAINAGE OPERATING - FUND 617
Appropriations
Departmental Operating:
Public Works
$
$
12,000
Non Departmental
Reserves
$
(12,000)
Total Drainage Operating Fund
$
Total Drainage Operating Fund
$
Estimated Revenues
Transfer from Fund 100
Transfer from Fund 208
Transfer from Fund 420
BOOTH - KELLY - FUND 618
Appropriations
Capital Projects
$ 125,000
50,000
5,571,855
$ 5,621,855
Non Departmental
Debt Activities
$ 125,000
Total Booth-Kelly Fund
$ 5,746,855
Total Booth-Kelly Fund
$ 5,746,855
Attachment B - Page 4 of 5
INSURANCE FUND - FUND 707
Estimated Revenues Appropriations
Employees-At-Injury Pmnt $ 4,650 Departmental Operating:
Human Resources $ 4,650
Total Insurance Fund $ 4,650 Total Insurance Fund $ 4,650
Estimated Revenues
Internal Computer Equiipment Cont. $
VEHICLE AND EQUIPMENT - FUND 713
Appropriations
'Departmental Operating:
City Managers' Office
Development Services
Finance .
5,810
$
1,842
1,612
6,200
13,136
4,198
26,988
Library
Public Works
Total Departmental Operating
$
N on Departmental
Reserves
$
(21,178)
Total Vehicle 'and Equipment Fund $
5,810
Total Ve.hicle and Equipment Fund $
5,810
Estimated Revenues
Total Supplemental Budget $ 7,651,940
Appropriations
Total Supplemental Budget
$ 7 ,651,940
Section 2. 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 16th day of June, 2008, by a vote of
against.
for and
Mayor- Sidney W. Leiken
A TrEST:
City Recorder - Amy Sowa
i' ~ ( !;- '.' " ~.., r"~.
~ o,~,-", J l \~\..........
,.,..<_.."....~~~...~r-;-i?..ro.~~:~-_. Attachment B - PaQe 5 of 5
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