HomeMy WebLinkAboutItem 30 FY19 City Budget Adoption AGENDA ITEM SUMMARY Meeting Date: 6/25/2018
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 2018/19 CITY BUDGET ADOPTION
ACTION REQUESTED:
1. Conduct a public hearing on the Fiscal Year 2018/19 City budget. 2. Adopt/Not Adopt the following: A RESOLUTION ADOPTING THE
FISCAL YEAR 2018/19 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 2018/19 (FY19) to approve City Budget, and approve a resolution to adopt the Fiscal Year
2018/19 City budget, making appropriations and levy a property tax.
ATTACHMENTS: 1. Council Briefing Memorandum
2. Resolution
DISCUSSION/
FINANCIAL IMPACT:
See attached Council Briefing Memorandum
Attachment 1
M E M O R A N D U M City of Springfield
Date: 6/25/2018
To: Gino Grimaldi COUNCIL
From: Bob Duey, Finance Director BRIEFING
Subject: Fiscal year 2018/19 City Budget Adoption MEMORANDUM
ISSUE:
The City Council is requested to hold a public hearing on the Fiscal Year 2018/19 (FY19)
Approved City Budget, approve a resolution to adopt the Fiscal Year 2018/19 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 FY19 Proposed Budget on May 8, 2018 and
made a change to the budget proposed. The resulting action created the FY19 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 FY19 Approved Budget in the amount of $324,116,566 is as follows:
City of Springfield Fiscal Year 2018/19 Appropriations (All Funds)
Personal Services 54,492,922
Materials and Services 46,400,560
Capital Outlay 2,753,630
Capital Projects 43,039,257
Contingency 1,000,000
Unappropriated Ending Fund Balance 235,000
Reserves 134,378,463
Interfund Transfers 19,529,074
Debt Service 10,759,550
Special Payments/Statutory Payments 11,528,110
TOTAL APPROPRIATIONS – ALL FUNDS $ 324,116,566
MEMORANDUM 6/21/2018 Page 2
RECOMMENDED ACTION:
A. Adjustments and Changes to the FY19 Proposed Budget
The City’s Proposed Budget totaled $324,116,566 and 417.8 FTE. At the May 8, 2018 Budget
Committee meeting, the Committee approved the FY19 Proposed Budget with the specific
change identified below. This change had no impact to resources or requirements for the FY19
Proposed budget.
Municipal Court—Budget Committee motioned and approved to add Municipal
Court security upgrade with funding source to be identified at a later date.
B. Total City FY19 Approved Budget
The result of the actions noted above is an Approved Budget totaling 417.8 FTE and
$324,116,566 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 2018/19 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. ___________
[FY19 ADOPTED BUDGET]
A RESOLUTION ADOPTING THE FISCAL YEAR 2018/19 SPRINGFIELD CITY BUDGET, MAKING
APPROPRIATIONS, AND LEVYING A PROPERTY TAX.
WHEREAS, starting on April 24, 2018, and ending on May 8, 2018, the Budget Committee met
and reviewed the proposed 2018/19 City budget; and
WHEREAS, on May 8, 2018, the Budget Committee recommended approval of the 2018/19 City budget for Council adoption; and
WHEREAS, on June 25, 2018, 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,
2018, and ending June 30, 2019, as approved by the City of Springfield Budget
Committee in the total amount of $324,116,566 is hereby adopted.
Section 2. The adopted appropriations, for the fiscal year beginning July 1, 2018, and ending June 30, 2019, as set forth in Exhibit “A” is hereby adopted.
City of Springfield Fiscal Year 2018/19 Appropriations (All Funds)
Personal Services 54,492,922
Materials and Services 46,400,560
Capital Outlay 2,753,630
Capital Projects 43,039,257
Contingency 1,000,000
Unappropriated Ending Fund Balance 235,000
Reserves 134,378,463
Interfund Transfers 19,529,074
Debt Service 10,759,550
Special Payments/Statutory Payments 11,528,110
TOTAL APPROPRIATIONS – ALL FUNDS $ 324,116,566
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 $1.40 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 $1,913,784 for bonds; and that these taxes are hereby imposed and categorized for tax
year 2018/19 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 $ 1.4000/$1,000
Bond Sinking Fund $ 1,913,784
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 25th day of June, 2018, by
a vote of _______ for and _______ against.
________________________________________
Mayor – Christine L. Lundberg
ATTEST:
________________________________________ City Recorder – AJ Ripka
Exhibit A - Page 1 of 10
Dollar Amount
General Fund - 100
Department Operating
City Manager's Office 1,460,685$
Development & Public Works 2,530,203
Finance 2,237,163
Fire and Life Safety 11,381,801
Human Resources 581,259
Information Technology 1,980,485
Legal Services 713,376
Library 1,677,286
Police 14,632,274
Total Department Operating 37,194,532$
Non-Departmental
Transfers 437,100$
Debt Service
Contingency 1,000,000
Reserves 7,627,054
Total Non-Departmental 9,064,154$
Total General Fund 46,258,686$
Street Fund - 201
Department Operating
Development & Public Works 5,481,106$
Information Technology 355,483
Total Department Operating 5,836,589$
Non-Departmental
Transfers 150,000$
Reserves 1,315,292
Total Non-Departmental 1,465,292$
Total Street Fund 7,301,881$
Special Revenue Fund - 204
Department Operating
City Manager's Office 30,730$
Development & Public Works 12,000
Library 74,992
Police 320,000
Total Department Operating 437,722$
Non-Departmental
Reserves 808,578$
Total Special Revenue Fund 1,246,300$
Transient Room Tax Fund - 208
Department Operating
City Manager's Office 188,034$
Development & Public Works 115,405
Library 174,523
Total Department Operating 477,962$
LEGAL APPROPRIATIONS LEVEL
Exhibit A - Page 2 of 10
Dollar Amount
Non -Departmental
Transfers 637,778$
Reserves 1,480,734
Total Non-Departmental 2,118,512$
Total Transient Room Tax Fund 2,596,474$
Exhibit A - Page 3 of 10
Dollar Amount
Community Development Fund - 210
Department Operating
Development & Public Works 900,786$
Finance 20,890
Total Department Operating 921,676$
Non-Departmental
Reserves 182,238$
Total Community Development Fund 1,103,914$
Building Code Fund - 224
Department Operating
Development & Public Works 1,158,463$
Fire & Life Safety 61,069
Total Department Operating 1,219,532$
Non -Departmental
Reserves 2,368,043$
Total Building Fund 3,587,575$
Fire Local Option Levy Fund - 235
Department Operating
Fire and Life Safety 1,480,925$
Non -Departmental
Reserves 550,408$
Total Fire Local Option Levy Fund 2,031,333$
Police Local Option Levy Fund - 236
Department Operating
Finance 663,894$
Legal Services 76,083
Police 5,984,034
Total Department Operating 6,724,011$
Non -Departmental
Reserves 914,887$
Total Police Local Option Levy Fund 7,638,898$
Bancroft Redemption Fund - 305
Non -Departmental
Reserves 33,620$
Total Bancroft Redemption Fund 33,620$
Bond Sinking Fund - 306
Non-Departmental
Debt Service 1,968,005$
Unappropriated Ending Fund Balance 235,000
Total Non-Departmental 2,203,005$
Total Bond Sinking Fund 2,203,005$
Reg.Wastewater Revenue Bond Cap. Projects Fund - 412
Non -Departmental
Exhibit A - Page 4 of 10
Dollar Amount
Reserves 63,001$
Total Reg. WW Revenue Bond Cap Projects Fund 63,001$
Exhibit A - Page 5 of 10
Dollar Amount
Development Assessment Fund - 419
Department Operating
Finance 58,357$
Non-Departmental
Reserves 512,654$
Total Development Assessment Fund 571,011$
Development Projects Fund - 420
Capital Projects
Development & Public Works 253,473$
Non-Departmental
Transfers 928,803$
Reserves 2,828,663
Total Non-Departmental 3,757,466$
Total Development Projects Fund 4,010,939$
Regional Wastewater Capital Fund - 433
Department Operating
Development & Public Works 2,028,000$
Total Development & Public Works Capital Projects 31,076,000$
Non-Departmental
Transfers 2,022,845$
Reserves 49,647,815
Total Non-Departmental 51,670,660$
Total Regional Wastewater Capital Fund 84,774,660$
Street Capital Fund - 434
Department Operating
Development & Public Works 97,543$
Total Development & Public Works Capital Projects 1,831,364$
Non-Departmental
Reserves 1,460,697$
Total Street Capital Fund 3,389,604$
Sanitary Sewer Operations Fund - 611
Department Operating
Development & Public Works 3,691,183$
Finance 15,746
Information Technology 340,427
Total Department Operating 4,047,356$
Total Development & Public Works Capital Projects 4,683,513$
Non-Departmental
Debt Service 1,711,355$
Reserves 20,091,026
Total Non-Departmental 21,802,381$
Total Sewer Operations Fund 30,533,250$
Exhibit A - Page 6 of 10
Dollar Amount
Regional Wastewater Fund - 612
Department Operating
Development & Public Works 17,959,486$
Finance 155,931
Total Department Operating 18,115,417$
Non-Departmental
Transfers 15,000,000$
Debt Service 5,452,810
Reserves 10,002,821
Total Non-Departmental 30,455,631$
Total Regional Wastewater Fund 48,571,048$
Ambulance Fund - 615
Department Operating
Fire and Life Safety 6,645,435$
Non-Departmental
Transfers 250,000$
Reserves 147,012
Total Non-Departmental 397,012$
Total Ambulance Fund 7,042,447$
Storm Drainage Operating Fund - 617
Department Operating
Development & Public Works 5,312,048$
Finance 15,758
Information Technology 264,539
Total Department Operating 5,592,345$
Total Development & Public Works Capital Projects 4,968,907$
Non-Departmental
Debt Service 708,052$
Reserves 14,278,623
Total Non-Departmental 14,986,675$
Total Drainage Operating Fund 25,547,927$
Booth-Kelly Fund - 618
Department Operating
Development & Public Works 546,569$
Total Development & Public Works Capital Projects 226,000$
Non-Departmental
Transfers 67,548$
Debt Service 765,445$
Reserves 1,037,601
Total Non-Departmental 1,870,594$
Total Booth-Kelly Fund 2,643,163$
Regional Fiber Consortium - 629
Department Operating
Development & Public Works 179,075$
Non-Departmental
Exhibit A - Page 7 of 10
Dollar Amount
Reserves 196,462$
Total Regional Fiber Consortium Fund 375,537$
Exhibit A - Page 8 of 10
Dollar Amount
Insurance Fund - 707
Department Operating
Human Resources 1,369,541$
Health Insurance 8,586,936
Total Department Operating 9,956,477$
Non-Departmental
Special Payments/Miscellaneous Fiscal Transactions 11,528,110$
Transfers 35,000
Reserves 9,605,799
Total Non-Departmental 21,168,909$
Total Insurance Fund 31,125,386$
Vehicle and Equipment Fund - 713
Department Operating
Development & Public Works 479,491$
Finance 8,400
Fire & Life Safety 408,200
Information Technology 258,831
Library 8,000
Police 400,000
Total Department Operating 1,562,922$
Non-Departmental
Debt Service 153,883$
Reserves 8,551,843
Total Non-Departmental 8,705,726$
Total Vehicle and Equipment Fund 10,268,648$
SDC Administration Fund - 719
Department Operating
Development & Public Works 434,861$
Finance 22,855
Information Technology 66,954
Total Department Operating 524,670$
Non-Departmental
Reserves 673,589$
Total SDC Administration Fund 1,198,259$
TOTAL RESOLUTION 324,116,566$
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).