HomeMy WebLinkAboutItem 01 Budget Check-In AGENDA ITEM SUMMARY Meeting Date: 10/28/2019
Meeting Type: Work Session Staff Contact/Dept.: Nathan Bell/Finance Staff Phone No: 541-726-2364
Estimated Time: 50 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: BUDGET CHECK-IN
ACTION REQUESTED:
Provide staff with guidance on how to proceed with potential changes to the budget process.
ISSUE STATEMENT:
The annual Budget Committee process must be structured to comply with a number
of requirements as outlined in state statute. Within those statutory boundaries, leeway is provided to local jurisdictions to structure a process that meets their needs. Staff will utilize the feedback from Council during this work session to
adjust the Springfield Budget Committee process. Staff is requesting guidance on several specific questions about potential changes to the process and are also looking for feedback on any other changes the Council would like beyond those
discussed in this memo. An updated five-year General Fund forecast will be presented as information for the Council as we begin the FY21 budget process.
ATTACHMENTS: Attachment 1: Council Briefing Memorandum Attachment 2: Current General Fund Five-year Forecast Attachment 3: Prior Year General Fund Five-year Forecast Attachment 4: Citywide Expense Account Detail Attachment 5: Department Expense Account Detail Attachment 6: Department Summary Memo
Attachment 7: Department Section of Budget Book
DISCUSSION/ FINANCIAL IMPACT:
The annual budget process is meant to achieve a number of things: help to align the operations of the organization with Council goals, ensure the organization is
operating within the resources at its disposal, and maintain regulatory compliance, among others. This work session is an opportunity for the Council and staff to have a conversation about how the Budget Committee process is structured and discuss changes that can be implemented for the FY21 process. The attached CBM (Attachment 1) provides a list of questions which staff hopes to discuss with the Council. Staff will also present an updated five-year General Fund forecast (Attachment 2)
in advance of the FY21 budget process.
M E M O R A N D U M City of Springfield
Date: 10/28/2019
To: Mary Bridget Smith COUNCIL
From: Nathan Bell, Finance Director
Neil Obringer, Budget Officer
BRIEFING
Subject: Budget Check-in MEMORANDUM
ISSUE: The annual Budget Committee process must be structured to comply with a number of
requirements as outlined in state statute. Within those statutory boundaries, leeway is provided
to local jurisdictions to structure a process that meets their needs. Staff will utilize the feedback
from Council during this work session to adjust the Springfield Budget Committee process.
Staff is requesting guidance on several specific questions about potential changes to the process
and are also looking for feedback on any other changes the Council would like beyond those
discussed in this memo. An updated five-year General Fund forecast will be presented as
information for the Council as we begin the FY21 budget process.
COUNCIL GOALS/
MANDATE:
Provide Financially Responsible and Innovative Government Services
BACKGROUND:
The material in this memo is separated into two sections, 1.) a review of the current five-year
General Fund forecast in preparation for the FY21 budget process and 2.) a request for feedback
from the Council on the Budget Committee process. Additional background on each of these topic
areas is provided below.
General Fund Five-Year Forecast
Each year in advance of the budget process, the Finance Department generates a five-year forecast
for revenues and expenditures in the General Fund in order to ensure the City is structuring its
coming year’s budget within the constraints of projected revenues and expenditures. Included as
attachment 2 is a report that summarizes several years of historic revenues and expenditures, the
current year budget, and five years of projections.
These initial projections (attachment 2) indicate that the General Fund will likely be in a stable
financial position through FY21 with reserves at 20% of operating expenditures - an acceptable
position given the current reserve minimum of 20%.
However, revenues do not continue to keep pace with the projected growth in expenditures,
resulting in an annual deficit of $1.6M in FY22 and growing to $2.2M in FY25. This imbalance
puts the City below our 20% reserve target starting in FY22 and dropping to 1% in FY25. The
imbalance between revenues and expenditures in FY22 through FY25 raises concerns for the long-
term health of the General Fund. Staff recommends continuing to monitor the status of actual
revenues and expenditures in FY20 and continuing to pursue opportunities for efficiencies that may
improve the long-term forecast.
In developing this forecast, the Finance Department has made some changes to certain revenue and
expenditure assumptions compared to the last time this forecast (attachment 3) was reviewed by
Council in October 2018. Those adjustments include the following:
Attachment 1, Page 1 of 4
MEMORANDUM Page 2
Revenue:
Implementation of new revenues as directed by Council in the Fall of 2018 which include a
2% increase in the right-of-way use fee charged to the Storm and Sanitary funds, an
increase in the room tax share to 56%, a transfer-in from the Booth Kelly Fund (FY20
only), and an increase in the use of marijuana revenue for existing services.
Expenditures:
Adjustments to FY22 through FY25 PERS rates to align with State of Oregon provided
assumptions.
Adjustments to COLA assumptions to align with current union contract rates.
Funding approved and added to the FY21 budget for ongoing expenditures which include
$210,000 for CAHOOTS, $30,000 for City website maintenance costs, $30,000 for
additional City Hall security staffing, $120,000 for Police overtime, and $55,000 for phone
system maintenance.
Funding approved and added to the FY21 budget for one-time expenditures which include
$70,000 for video arraignment equipment in the jail, $100,000 transfer to a reserve for
ADA compliance at City facilities, and a $400,000 transfer to a reserve for City building
capital preservation.
Addition of a $500,000 transfer-out to the Ambulance Fund in anticipation of a budget
deficit in that fund.
Through the course of the FY21 budget process, Finance staff will continue to refine this five-year
forecast and will be prepared to review revised figures as part of the Budget Committee process.
Question: Would the Council like for Finance staff to provide regular General Fund forecast
and/or budget updates to the Council in work session or through communication packet memos?
Discussion: Staff could schedule regular check-ins to provide Council with updates on the
financial position of the General Fund or other significant funds as well as any budgetary issues or
questions on the horizon that may be of importance to the Council. Work sessions would likely be
scheduled in the Fall prior to the start of the budget process and in mid-winter during budget
preparation. Communication packet memos would likely be sent out in the Spring and Summer.
Priority Based Budgeting (PBB) Change
Over the summer, staff initiated an effort to review the City’s budget and accounting processes.
The goal of this review has been to ensure our processes are no more complicated than they need to
be and that they allow staff and policy makers sufficient flexibility. This effort has included such
things as general ledger account structure simplification, financial reporting improvements, and
data entry simplification. This simplification effort has resulted in a recommendation by Finance to
the Executive Team and City Manager to no longer use Priority Based Budgeting (PBB) as a
budget framework. A review of PBB suggests that the organization has learned a great deal from
the implementation of this tool, however, two main issues have led to the recommendation to
discontinue PBB. First, the framework is not scaled to the size of our organization due to the
amount of staff time needed to manage the process effectively. Second, the complexity of the
framework makes it more challenging for staff to carry forward the policy initiatives of Council.
PBB relies on a program based budget as its foundation but adds additional process steps. Finance
staff recommends continuing to use the program segment of the general ledger to track the service
costs of City activities, but to do away with the added process steps involved in PBB including
program scoring, quartile ranking, and strategy maps. As described in the October 2015 edition of
the Government Finance Review, ‘A program budget shows exactly what the government does,
how much it costs, and what the tradeoffs are.’ Program-based budgeting is a proven accounting
methodology that will provide Springfield with information about the operating costs of the City
that a line-item budget cannot.
Attachment 1, Page 2 of 4
MEMORANDUM Page 3
Staff recognize that in the absence of PBB, a strategic framework may still be useful in helping to
guide the budget development process. With efforts underway in the City Manager’s Office to
pursue a community branding and visioning initiative, Finance staff intend to monitor this effort
and may use the results of the visioning initiative as the basis of a strategic plan. In the meantime,
staff will utilize the Council Goals as our overriding prioritization framework as we develop the
FY21 budget. Staff will also continue to make improvements to the ‘nuts & bolts’ of the budget
process, in part addressed through this memo.
Question: Would the Council support transitioning from PBB to program-based accounting that
uses Council goals for strategic direction?
Budget Committee Process Check-in
In addition to being required under state law, the City’s Budget Committee process and the Budget
Document function as a roadmap to help staff implement the policy goals and operational
outcomes desired by the Council. Staff hope to get feedback from the Council in this section on
possible adjustments to the process that will improve the ability of staff to propose a budget which
aligns with Council goals.
1.) Overall Budget Committee Process:
Question: Would you like to see any changes to the annual Budget Committee process other than
those in the questions below?
Discussion: Staff wants to ensure they are providing Council and Budget Committee members
with useful information and are structuring a process that meets the needs of Council and Budget
Committee members. Staff does not have any specific adjustments to provide as options here but
will integrate Council guidance into the process for next year if requested.
2.) Budget Committee Meeting Logistics & Materials:
Question 1: Each year the budget committee is presented with a binder consisting of the proposed
budget and a number of supporting documents. Should changes be made to the inventory of reports
and memos that make up the budget committee binder?
Discussion: The current structure of the budget committee binder results in an approximately 600
page document. Staff wishes to understand from the Council what information is most valuable and
what information can be removed or restructured. Staff wishes to ensure that the materials
presented to the committee are providing meaningful information.
Options: Listed below are the specific items which staff is suggesting being removed from the
packet. These reports may be too granular and thus make it difficult for the Budget Committee
to focus on the overall cost of providing specific community facing services.
ATT4 Citywide Expense Account Detail (about 20 pages) – Provides the last several years
of actuals and the proposed budget by subaccount (e.g. office supplies, contractual services,
travel and meeting) across all departments and funds.
ATT5 Department Expense Account Detail (about 90 pages) - Provides the last several
years of actuals and the proposed budget by subaccount for each department.
Attachment 1, Page 3 of 4
MEMORANDUM Page 4
Question 2: Should staff consolidate the department summary memo (ATT6) and the department
section of budget book (ATT7)?
Discussion: Currently each Department is expected to produce a budget summary memo and an
introduction to their Department’s section of the budget book. Historically, the content contained in
each deliverable was very similar.
Option 1: No longer produce the department summary memo (ATT6) and instead utilize the
department section of the budget book (ATT7) for this information.
Option 2: Change the content in either document so they are no longer redundant. If selected,
staff request guidance on the approach to restructure.
Question 3: Would the Council like to see changes to the content of the department presentations
provided during the meetings of the Budget Committee?
Discussion: During the FY20 Budget Committee process, staff received feedback from the Budget
Committee about the department presentations. Some of the feedback suggested that the
presentations were too detailed and focused heavily on department operational issues and not on
budgetary information. There was not clear consensus in the feedback and therefore staff request
guidance from Council on how to structure the FY21 presentations.
Options: Staff is not presenting a specific set of options with this question. The general areas
of feedback requested are around how to balance 1.) the amount of financial data versus
operational information and 2.) what level of operational detail should staff present to the
committee?
Question 4: Is the number of Budget Committee meetings (3-4) working for you?
Discussion: During the FY20 Budget Committee process, staff received feedback from the Budget
Committee about the structure of the meetings. Some of the feedback suggested that the meetings
went too long into the night or that the number of meetings should be adjusted. There was not clear
consensus in the feedback and therefore staff request guidance from Council on how to structure
the FY21 process.
Option 1: No change.
Option 2: Hold shorter more frequent meetings.
Option 3: Hold longer less frequent meetings.
RECOMMENDED ACTION: Provide staff with guidance on how to proceed with potential
changes to the budget process.
Attachment 1, Page 4 of 4
General Fund 5-Year Forecast
Actuals Actuals Actual Adopted FCST FCST FCST FCST FCST
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
Total Operating Revenue*35,936,676 37,128,696 38,081,005 39,656,010 40,447,410 41,458,596 42,495,060 43,557,437 44,646,373
Personal Services 27,943,949 28,622,368 30,347,735 $32,035,300 $32,629,862 $34,912,399 $35,973,067 $37,127,607 $38,255,244
Material & Services 6,875,347 6,784,185 6,600,655 7,084,757 $7,472,100 $7,586,551 $7,702,844 $7,821,012 $7,941,086
Capital Outlay 435,803 124,025 234,649 424,300 100,000 100,000 100,000 100,000 100,000
OPERATING EXPENDITURES 35,255,098 35,530,578 37,183,039 39,544,357 40,201,962 42,598,950 43,775,912 45,048,618 46,296,330
Fiscal Transactions
Transfer to Street Fund**415,501 423,873 436,006 445,800 459,174 472,949 487,138 501,752 516,804
Transfer to Ambulance Fund***500,000
Transfer to Reserve for ADA Projects****13,250 100,000 100,000
Transfer to Building Preservation Reserve*****400,000 400,000
Debt Service 532,103
FISCAL TRANSACTIONS 947,604 437,123 436,006 945,800 1,459,174 472,949 487,138 501,752 516,804
TOTAL Expenditures 36,202,702 35,967,701 37,619,045 40,490,157 41,661,136 43,071,900 44,263,049 45,550,370 46,813,134
-266,026 1,160,995 461,960 -834,147 -1,213,725 -1,613,304 -1,767,989 -1,992,933 -2,166,762
Beginning Cash 8,666,256 8,574,037 9,735,032 10,196,992 9,362,845 8,149,119 6,535,815 4,767,826 2,774,893
Ending Cash 8,400,230 9,735,032 10,196,992 9,362,845 8,149,119 6,535,815 4,767,826 2,774,893 608,132
Ending Cash as a Percent of Operating Expenditures 24%27%27%24%20%15%11%6%1%
***** Transfer to a reserve in the Vehicle and Equipment Fund 713 to save for building maintenance and preservation projects at City owned buildings.
2.) One time Comcast property tax settlement revenue ($540,000 - FY19) and franchise fee underpayment ($61,404 - FY20) have been excluded from operating revenues in those years.
Expenditures
Current Operating Revenue over Expenditures
*** This transfer is an estimate based on the level of need projected in the Ambulance Fund in FY21. Additional transfers may be needed in future years.
** This transfer represents the ROW use fee charged by the Street Fund to the Stormwater and Sanitary Sewer Funds. The fee is 5% of total revenues but 3% is transferred to the Street Fund to support work in the ROW.
* 1.) $200,000 transfer-in from Both Kelly Fund removed in FY21 through FY25. Both Kelly Fund forecast suggests that the fund cannot sustain this transfer. $100,000 Tech Fee has been revenue removed starting in FY20 due to move to
Special Revenue Fund 204.
FISCAL TRANSACTIONS NOTES:
REVENUE NOTES:
**** Transfer to reserve in the Development Projects Fund 420 to fund projects listed as needed in the City's ADA transition plan.
Attachment 2, Page 1 of 1
General Fund Five Year ProjectionsActuals Adjusted FCST FCST FCST FCST FCST(000) FY18 FY19 FY20 FY21 FY22 FY23 FY24Total Operations Revenue37,129 37,199 37,945 38,872 39,832 40,815 41,811Personal Services 28,622 30,45232,633 33,758 36,021 37,151 39,282Material & Services 6,784 6,664 6,901 7,180 7,360 7,544 7,733Capital Outlay 124 79 90 92 95 97 99OPERATING EXPENDITURES 35,531 37,195 39,624 41,031 43,475 44,792 47,1144.7% 6.5% 3.6% 6.0% 3.0% 5.2%Fiscal TransactionsXFR to Street Fd424 447 448 460 479 495 512XRF to Ambulance Fd0 0 513 1,497 1,886 2,104 2,557Xfr to Other Funds 13000000TOTAL FISCAL TRANS. 437 447 960 1,957 2,365 2,599 3,069TOTAL Expenditures35,968 37,64240,584 42,988 45,840 47,390 50,1831,161 (443) (2,639) (4,116) (6,008) (6,575) (8,372)Beginning Cash8,574 9,735 9,292 6,653 2,537 (3,472) (10,046)Ending Cash9,735 9,292 6,653 2,537 (3,472) (10,046) (18,419)% of Expenditures bechmark 20%27% 25% 17% 6% -8% -22% -39%Current Operating Revenue over Attachment 3, Page 1 of 1
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
5 PERSONNEL SERVICES 510000 Salaries $29,827,904 $30,007,491 $32,810,158 $33,697,385 3%
510001 Medic Ride Pay $127,816 $126,223 $160,524 $164,220 2%
510020 Seasonal & Intern Wages $80,703
540000 Overtime $2,579,281 $2,945,328 $2,206,628 $2,274,664 3%
560000 Fringe Benefits $2,603,122 $2,670,562 $2,878,305 $2,928,158 2%
560001 Medical/Dental Insurance $7,640,623 $7,636,798 $8,247,252 $8,336,459 1%
560002 City Retirement Plan $557,222 $574,163 $560,983 $477,495 -15%
560003 PERS/OPSRP $4,129,199 $5,346,840 $5,852,970 $7,588,050 30%
560004 Medical/Dental Insurance $32,078 $25,881
560005 Workers Compensation $256,569 $283,019 $293,226 $300,543 2%
560040 CRP Interest Guarantee $1,413,464 $1,370,928 $1,352,004 $1,352,004 0%
560050 VEBA $13,069
564001 Car allowance $17,420 $16,579 $16,847 $18,167 8%
564002 Pager allowance $32,164 $32,697 $17,760 $17,760 0%
564003 Uniform allowance $154,697 $158,285 $173,417 $179,147 3%
564005 Cell phone allowance $32,832 $32,952 $34,711 $35,140 1%
570000 Personal Services Adjustments -$26,828 $1,940 -100%
576000 Internal PERS side account
5 PERSONNEL SERVICES Total $49,471,335 $51,227,747 $54,606,724 $57,369,192 5%
6 MATERIALS & SERVICES 611005 Interpreter Fees $5,783 $5,337 $6,500 $6,500 0%
611006 Dispatch Contract $739,639 $713,366 $838,749 $880,641 5%
611007 Billing & Coll Exp $926,434 $962,427 $940,500 $954,000 1%
611008 Contractual Services $2,573,131 $2,843,435 $2,985,506 $2,905,461 -3%
611009 Legal Expense $308,536 $18,001 $270,375 $250,375 -7%
611011 Prisoner Exp Medical $333,184 $359,044 $415,000 $540,000 30%
611012 Indigent Representation $361,605 $425,783 $424,128 $424,100 0%
611013 Education/Outreach $11,479 $13,638 $37,950 $80,700 113%
611014 Drug Prevention/Ed $5,246 $9,957 $10,000 $10,000 0%
611016 Attorney Fees $40,931 $41,191 $98,000 $154,500 58%
611017 Contractual Temporary Help $1,260
611019 Merchant fees $138,574 $136,919 $123,750 $152,750 23%
611021 Planning Commission Expenses $443 $1,333 $1,500 $1,500 0%
611022 Fuel Tax Administration $5,460 $5,460 $7,650 $7,650 0%
611031 Mental Health Evaluations $15,200 $10,200 $23,500 $23,500 0%
611040 Bank Charges $29,293 $30,608 $30,500 $30,500 0%
Attachment 4, Page 1 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
6 MATERIALS & SERVICES 611042 NESC Compliance $3,000 $3,000 0%
613001 Personal Services Reimbursemen $8,111,555 $8,660,685 $9,204,678 $9,736,062 6%
620001 Cleaning Services $8,551 $2,807 $9,200 $9,200 0%
620003 Equipment Rental $1,381 $1,938 $11,163 $9,575 -14%
631001 Insurance Premiums $338,323 $344,766 $375,000 $345,000 -8%
632001 Telephone, Cellular, Pager $103,552 $130,453 $128,286 $153,937 20%
632002 Ris/Airs/Geo Charges $254,585 $292,180 $274,368 $278,268 1%
632003 Audio Visual Communications $10,600 $10,054 $5,220 $5,500 5%
632004 Info System Operations $188,993 $197,736 $150,200 $137,250 -9%
632005 Computer Equipment $213,743 $261,986 $537,175 $227,062 -58%
632006 SunGard Contingency Exp $20,070 $21,000 5%
632007 LRIG - SW7 System $144,329 $269,128 $425,479 58%
633001 Advertising $299,463 $249,760 $227,173 $227,053 0%
634003 Duplicating Supplies $31,731 $24,279 $23,738 $24,147 2%
634005 Library Xerox $2,900 $1,775 $2,059 $4,664 127%
634006 Printing & binding $33,983 $15,372 $12,885 $16,447 28%
635001 Travel & Meeting Expenses $128,768 $91,260 $150,658 $176,783 17%
635002 Internal meeting $601 $621 $3,210 $3,210 0%
635005 Council Reimbursement $11,484 $10,227 $12,000 $12,000 0%
635006 Community Events $6,946 $8,951 $2,000 $2,000 0%
636001 Software License Fee $360,143 $581,223 $832,501 $836,305 0%
636002 Recording Fees $517 $613 $825 $825 0%
636003 Subpoena & Jury Fees $826 $1,493 $2,000 $2,000 0%
636004 Witness Fees $1,400 $1,400 0%
636005 Property Taxes $101,357 $79,426 $82,000 $88,000 7%
636008 WPCF/NPDES permits $126,655 $127,669 $144,800 $144,100 0%
636009 Government ethics Comm charges $586 $1,501 $1,275 $1,975 55%
636010 Right of Way Fees $414,700 $430,321 $437,100 $743,000 70%
641002 Processing Supplies $2,966 $8,270 $6,300 $9,300 48%
641003 Eng/Survey Supplies $1,495 $2,466 $3,900 $3,900 0%
641005 Code Enforce Supply $35
641006 Medical Supplies $194,304 $177,854 $146,000 $179,500 23%
641007 Pretreatment Supplies $782 $1,821 $4,000 $4,000 0%
641008 Safety Clothing/Eq $135,081 $46,578 $106,816 $84,239 -21%
641009 Cleaning Supplies $6,092 $5,513 $6,900 $6,700 -3%
641015 Police Weapons $8,167 $795 $35,000 $35,000 0%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 2 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
6 MATERIALS & SERVICES 641020 Uniforms $35,532 $53,201 $18,000 $33,000 83%
641022 Inmate Supplies $13,267 $20,531 $22,000 $22,000 0%
641023 Prisoner Meal Expense $102,854 $135,382 $150,000 $150,000 0%
642001 Gasoline & Oil $616,143 $734,133 $812,760 $1,020,802 26%
642002 Utilities $63,828 $503,538 $471,378 $524,111 11%
642005 Street Lighting Electricity $192,519 $199,582 $170,000 $170,000 0%
642006 Traffic Signal Electricity $28,153 $32,188 $33,000 $33,000 0%
642007 Fuel facilities expenses $1,325 $6,595 $15,000 $15,000 0%
643003 SUB Water $69,186 $1,945
643004 SUB Sewer & Drainage $51,806
643007 SUB Electricity $263,116
644001 Periodicals $4,339 $3,286 $3,150 $3,150 0%
644002 Memberships, Books, Subscrips $105,218 $107,374 $100,115 $162,859 63%
645002 Postage & Shipping Charges $52,667 $43,604 $60,056 $74,025 23%
645003 Office & Computer Supplies $56,800 $92,284 $117,028 $105,195 -10%
645004 Computer Supplies $1,120 $405 $10,200 $10,200 0%
645005 Computer Software $46,343 $29,763 $101,706 $54,878 -46%
645006 Small Furniture & appliances $5,496 $7,030 $13,240 $13,140 -1%
645007 Stormwater Sampling Expenses $14,530 $5,826 $10,000 $10,000 0%
646002 Clothing Allowance $53,370 $42,250 $62,150 $62,350 0%
646003 Commuter Trip Reduction $1,078 $1,284 $3,171 $2,171 -32%
647001 Parts & Materials $8,956 $13,726 $11,590 $11,590 0%
647002 Street Maint Materials $40,247 $57,755 $65,000 $72,000 11%
647003 Sweeper Supplies $4,945 $4,481 $13,500 $13,500 0%
647005 Drainage Maint Materials $54,308 $61,224 $62,535 $66,035 6%
647006 Sewer Maint Materials $26,853 $25,019 $34,500 $34,500 0%
647007 Cleang/Maint Materials $48,505 $40,413 $52,000 $50,000 -4%
647009 Program Expense $563,977 $448,224 $1,171,508 $590,964 -50%
647010 Traff Maint Materials $131,759 $102,918 $90,725 $90,725 0%
647011 Land Maint Materials $14,842 $17,295 $19,000 $19,000 0%
647012 Claims Expense $9,496 $521,690 $613,000 $550,000 -10%
647014 Canine Donations Expenditures $29,594 $29,717 $30,000 $30,000 0%
647017 Street Tree Replacement $6,300 $4,350 $12,000 $12,000 0%
647022 EAIP Program expense $22,159 $15,000 $15,000 0%
647023 EAIP Worksite modification $5,000 $5,000 0%
650006 GIS Program Expense $279 $1,500 $1,500 0%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 3 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
6 MATERIALS & SERVICES 650007 Art Alley Repair $7,000 $7,000 0%
650008 Arts Comm Operations $7,680 $7,021 $17,150 $10,500 -39%
650009 Rural Life Support Exp $10,000 $10,000 $10,000 0%
650013 Elections Expense $40,215
650015 Permit Project Exp $35,000 $35,000 0%
650016 Citizen Survey $1,500 -100%
650026 1st Time Homebuyers $50,700 $52,887 $82,790 $91,623 11%
650035 League Of Oregon Cities $40,206 $41,422 $43,000 $43,000 0%
650036 Intergvt Human Srvcs $205,804 $208,187 $229,454 $213,841 -7%
650040 Mayor'S Promo Items $200 $200 $200 0%
650041 Region Training Plan $5,000 $5,000 $5,000 $5,000 0%
650043 L-Cog $24,054 $24,056 $24,262 $24,262 0%
650046 Chamber Of Commerce $40,000 $40,000 $40,000 $78,709 97%
650048 Hist Dist Signage $750 $750 0%
650050 Room Tax Collect $4,847 $5,434 $6,000 $6,000 0%
650058 Air Pollution-Lrapa $43,470 $24,610 $27,110 $27,584 2%
650062 Eugene Operations $3,521,041 $3,442,760 $3,835,782 $3,730,395 -3%
650063 Eugene Indirect Costs $905,887 $928,669 $992,285 $998,000 1%
650064 Bicycle Program Supplies $1,120
650065 Hazmat $7,761 $4,373 $11,000 $11,000 0%
650084 Eugene Capital Outlay $48,479 $141,149 $163,706 $20,000 -88%
650097 Spring Clean-Up $1,056 $2,000 $2,000 0%
650098 Team Springfield $7,352 $5,480 $15,000 $15,000 0%
650099 Springfield Museum $45,000
650107 Olympic Trials $75,000
650113 Art Alley Special Project $500 $500 $500 0%
650121 Mohawk Open Banners $730 $730 0%
650130 Regional Economic Development $50,000 $696 $50,000 -100%
650131 2015 JAG Expenditures $3,167
650132 CHETT Expenditures $7,203 $9,882 $15,000 $15,000 0%
650134 Child Srvcs Imprv Grant $6,908 $6,165 $7,362 $7,225 -2%
650135 Gray Hoffman Grant Exp $573 $589 $2,000 $2,500 25%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 4 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
6 MATERIALS & SERVICES 650136 Cressey Grant $5,610 $4,471 $6,500 $7,000 8%
650137 LCCC Grant $1,150
650139 Gray Hoffman Voyagers Gr Exp $7,536 $7,399
650141 Veterans & War Memorial $52,405
650142 OR LSTA Library Proj Grant $27,587 $14,521 $8,000 -100%
650143 Buckley House Sobering Service $25,000 $25,000 $25,000 0%
650144 RFC Grant Award Exp $45,000 $50,000 -100%
650146 CHETT Pet Expenditures $905 $5,000 $10,000 100%
650148 2016 JAG Expenditures $11,430
650151 US Ignite NSF Grant Exp $18,127 $126,874 -100%
650152 Small home SDC MWMC $100,000 -100%
650153 Cahoots Services $210,000
650201 ADA - Compliance Sidewalks $3,000 $2,494 $5,000 $5,000 0%
651009 Lockout Crime Project $2,257 $2,500 $2,500 0%
651015 Neighborhood Improvements $12,319 $240,554
651025 Section 108 Repayment Xfr $44,412 $43,390 $42,306 $41,170 -3%
651040 Community Relations Prgrm Exp $25,849 $14,882 $25,000 $25,000 0%
651048 Homeless Overnight Parking Pgm $5,000 $6,492 $37,000 $37,000 0%
651052 NEDCO BUS DEV 405 MAIN ST14/15 $8,009
651054 SRDC DWNTWN DEMO PROJ 14/15 $0
651056 Sprout! Code Improvements 2015 $142,500
651057 G Street Oasis $25,965
651060 CDBG AffordableHousingProjects $752,341 $735,830 -2%
660001 Fire Station Maintenance $37,315 $68,646 $23,000 $38,000 65%
660002 Street Light Maint $118,496 $124,820 $119,000 $125,000 5%
660004 Equipment Maintenance $183,217 $71,851 $165,274 $147,959 -10%
660006 Communicate EQ Maint $11,393 $20,708 $18,000 $18,000 0%
660011 Breathing App Maint $10,567 $1,321 $10,000 $10,000 0%
660013 Bldg Maintenance $65,310 $99,927 $107,500 $110,100 2%
660014 Internal Bk Maint $22
660016 Vehicle Maintenance $357,741 $313,901 $297,827 $315,709 6%
660018 Wildland EQ Repair $238
660019 Water Res EQ Repair $50
660023 Signal Detector Repair $4,417 $4,306 $50,000 $50,000 0%
660024 Sidewalk Repair $9,068 $8,094 $17,500 $17,500 0%
660025 Guard Rail Repair $2,500 $2,500 0%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 5 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
6 MATERIALS & SERVICES 660026 Wire Theft Remediation $4,161
660027 Stream and Channel O&M $69,918 $16,315 $65,000 $65,000 0%
671001 Training Aids $800 $600 -25%
671002 City Ee Recognition $3,795 $6,566 $5,884 $6,274 7%
671006 Employee Development $113,621 $141,230 $238,063 $258,454 9%
671007 Organization Development $1,345 $2,035 $5,460 $4,735 -13%
671008 Tuition Reimbursement $11,851 $38,484 $37,500 $32,500 -13%
671009 City Ee Recognition - Taxable $525 $525 0%
671010 Employ-At-Injury Program $13,737 $5,147
671011 Health & Wellness $687 $1,000 $1,000 0%
671013 Wellness Fair $3,000 $5,314 $5,000 $5,000 0%
671016 LTD Bus Pass Reimb Program $701 $1,000
671020 Fire Mileage Reimb $7,466 $7,779 $8,000 $8,000 0%
671021 Emp development bldg education $5,639 $3,280 $7,000 $7,000 0%
672001 Unemployment Reimburse $21,685 $27,065 $30,000 $30,000 0%
672002 Retiree Medical Premium $10,758 $10,000 -100%
672004 HRA Adjustment $20,212
672007 SF Medical Admin Fee $202,989 $204,517 $202,300 $213,500 6%
672008 SF Med Stop Loss Prem $619,724 $643,328 $625,400 $680,000 9%
672009 SF Med Aggregate SL Prem $24,259
672013 PERS Adjustment $207
672110 SF Dental Admin Fee $43,719 $60,159 $35,840 $68,500 91%
672116 2016 Dental Claims $265,285
672117 2017 Dental Claims $305,040 $224,492
672118 2018 Dental Claims $288,635 $335,972 $335,972 0%
672119 2019 Dental Claims $335,972 $335,972 0%
672216 2016 Medical Claims $2,356,963
672217 2017 Medical Claims $2,895,393 $2,782,095
672218 2018 Medical Claims $2,526,104 $3,355,720 $3,355,720 0%
672219 2019 Medical Claims $3,355,720 $3,355,720 0%
673001 Recruitment Expense $21,967 $22,884 $40,900 $23,900 -42%
673002 Hiring & Promotion Expense $2,208 $1,354 $25,000 $22,000 -12%
680001 Internal Insurance Chgs $920,400 $924,960 $961,920 $922,121 -4%
680002 Internal Veh Mt Chgs $190,128 $187,752 $177,336 $172,272 -3%
680004 Internal Fac Rent $282,384 $282,000 $308,196 $300,792 -2%
680005 Int Computer Equip Chgs $296,148 $303,204 $292,300 $333,436 14%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 6 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
6 MATERIALS & SERVICES 680007 Internal Bldg Maint Chgs $288,360 $281,904 $299,028 $303,420 1%
680011 Internal Veh & Equip Rent $1,046,880 $964,656 $1,138,350 $1,230,846 8%
680012 Indirect Costs $2,279,796 $2,423,040 $2,454,960 $2,628,444 7%
680014 Internal Employee Benefit Chg $327,972 $330,384 $315,096 $313,956 0%
680015 Internal Lease Payments $239,868 $367,500 $153,882 $153,882 0%
680017 Internal Admin Fee $475,000 $375,000 $375,000 $375,000 0%
680018 Internal MS Enterprise Agreemt $130,284 $159,048 $179,280 $179,040 0%
680024 Public Safety Systm Cntributin $12,000 $12,000 $14,500 $14,550 0%
680027 Internal Workers Comp Chrgs $645,636 $483,900 $495,276 $319,884 -35%
680030 Int Bldng Preservation Chrgs $274,788 $276,492 $300,276 $304,284 1%
695013 Default Purchase Card Chg $0 $0
698001 Unexpended Target
6 MATERIALS & SERVICES Total $40,033,639 $41,128,086 $47,628,608 $48,300,692 1%
7 CAPITAL OUTLAY 723001 Vehicles $1,515,275 $434,373 $692,533 $2,115,829 206%
741002 Personal Safe Equip $52,202 $71,484 $70,000 $25,000 -64%
741011 Program Equipment $261,500 -100%
741024 Street Sweeper $295,000 -100%
741043 Fleet Maint. Equipment $5,100 -100%
741046 Surface Maintenance Equipment $149,868
741048 Survey Equipment $56,280
744000 Equipment Replacement $411,199 $441,966 $914,000 $766,000 -16%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 7 of 8
FY20 Citywide Operating Expenditure Detail by Account Minimal increase or reduction (up to + 2.99%)0.00%
City of Springfield Moderate increase (3%-5.99%)3.00%
Substantial increase (6% or greater)6.00%
Values
Major Object 2 Account Object
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20 Requested
Budget
% Change
FY19 Amended to
FY20 Requested
7 CAPITAL OUTLAY 745000 Major Rehab $353,591 $277,681 $1,463,300 $520,000 -64%
745001 MWMC Capital Outlay $894,047 $1,169,406 $215,000 -100%
751001 Computer Equipment $72,137 $61,209 $33,200 $165,000 397%
751008 Network Infrastructure $53,124 $3,665
751009 eRecruit System $876 $28,868 $16,800 -100%
761003 Radios $9,102 $493,000 -100%
761004 LRIG Radio Replacement $108,730
761005 Police Equipment $74,000 -100%
761006 Audio Video Equipment $70,000
771000 Purchased Copier Equipment $15,000 -100%
771002 Digital Copiers $6,071
781001 Adult Books $56,015 $49,562 $59,688 $54,700 -8%
781002 Reference Books $12,958 $8,097 $8,100 $8,100 0%
781003 Children's Books $25,938 $23,829 $22,791 $24,500 7%
781004 Young Adult Books $7,116 $4,213 $9,457 $7,000 -26%
781005 Lib Gift & Mem Books $28,014 $37,576 $52,387 $5,000 -90%
791001 Computer Software $165,712 $58,500 -100%
791002 Public Safety Info System $9,333 $9,333
791003 Software Upgrade $25,326 $104,674 -100%
791004 Telephone system upgrade 2020 $600,000
7 CAPITAL OUTLAY Total $3,772,340 $2,861,838 $4,864,030 $4,361,129 -10%
Grand Total $93,277,314 $95,217,671 $107,099,362 $110,031,014 3%
FY20 Citywide Expenditure Detail by Account
Attachment 4, Page 8 of 8
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - General Fund 100 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 997,194 987,597 1,138,988 1,141,884 0%
560000 Fringe Benefits 77,118 78,692 89,789 92,791 3%
560001 Medical/Dental Insurance 281,881 290,421 299,562 304,889 2%
560003 PERS/OPSRP 116,258 143,757 171,930 219,586 28%
560004 Medical/Dental Insurance 591 - - -
560005 Workers Compensation 788 852 971 1,000 3%
564005 Cell phone allowance 509 101 - 967 100%
Sub-Total Personnel Services 1,474,339$ 1,501,420$ 1,701,240$ 1,761,117$ 4%
611005 Interpreter Fees 5,363 4,767 5,000 5,000 0%
611007 Billing & Coll Exp 89,780 82,638 90,000 90,000 0%
611008 Contractual Services 104,237 74,972 68,725 68,725 0%
611012 Indigent Representation 79,486 121,743 94,500 94,500 0%
611017 Contractual Temporary Help 1,260 - - -
611019 Merchant fees 13,014 13,758 3,000 3,000 0%
611031 Mental Health Evaluations 1,100 9,600 5,000 5,000 0%
611040 Bank Charges 29,293 30,608 30,000 30,000 0%
632001 Telephone, Cellular, Pager 2,542 2,334 1,766 1,766 0%
632005 Computer Equipment 8,128 641 6,000 6,000 0%
633001 Advertising 1,511 1,414 2,400 2,400 0%
634003 Duplicating Supplies 1,957 4,824 1,256 1,256 0%
634006 Printing & binding 1,568 - 250 250 0%
635001 Travel & Meeting Expenses 4,046 4,626 4,640 4,640 0%
636001 Software License Fee 94,516 160,785 128,944 128,944 0%
636003 Subpoena & Jury Fees 826 1,493 1,000 1,000 0%
Attachment 5, Page 1 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - General Fund 100 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
644002 Memberships, Books, Subscrips 9,228 8,781 11,998 12,374 3%
645002 Postage & Shipping Charges 1,598 4 5,500 5,500 0%
645003 Office & Computer Supplies 6,081 3,327 6,000 6,000 0%
645006 Small Furniture & appliances - 102 240 240 0%
647009 Program Expense 3,145 7,906 9,840 9,840 0%
660004 Equipment Maintenance 248 198 1,080 1,080 0%
671002 City Ee Recognition - - 364 364 0%
671006 Employee Development 2,899 3,417 10,000 10,000 0%
673001 Recruitment Expense 348 1,193 25,000 - -100%
671016 LTD Bus Pass Reimb Program - 79 - -
Sub-Total Material & Services 462,171$ 539,211$ 512,503$ 487,879$ -5%
680001 Internal Insurance Chgs 12,060 11,244 11,976 9,600 -20%
680005 Int Computer Equip Chgs 3,504 3,516 - -
680014 Internal Employee Benefit Chg 12,576 12,468 11,208 11,088 -1%
680018 Internal MS Enterprise Agreemt 7,668 9,912 10,968 10,992 0%
680027 Internal Workers Comp Chrgs 12,312 9,720 33,348 16,320 -51%
680030 Int Bldng Preservation Chrgs 9,492 9,372 9,660 9,756 1%
Sub-Total Internal Charges 57,612$ 56,232$ 77,160$ 57,756$ -25%
791001 Computer Software 165,712 - 58,500 - -100%
761006 Audio Video Equipment - - - 70,000 100%
Sub-Total Capital Outlay 165,712$ -$ 58,500$ 70,000$ 20%
Total Expenditures F100 2,159,834$ 2,096,863$ 2,349,403$ 2,376,752$ 1%
FIN FY20 Operating Stoplight - F100
Attachment 5, Page 2 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Community Development Fund 210 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 14,903 10,822 11,966 12,767 7%
560000 Fringe Benefits 1,149 840 975 1,041 7%
560001 Medical/Dental Insurance 510 528 4,462 4,451 0%
560003 PERS/OPSRP 1,666 870 1,712 2,384 39%
560004 Medical/Dental Insurance 4,169 3,148 - -
560005 Workers Compensation 12 10 10 11 7%
576000 Internal PERS side account - - - -
Sub-Total Personnel Services 22,410$ 16,217$ 19,126$ 20,654$ 8%
680001 Internal Insurance Chgs 168 156 180 144 -20%
680007 Internal Bldg Maint Chgs 540 240 564 636 13%
680014 Internal Employee Benefit Chg 180 1,680 168 168 0%
680018 Internal MS Enterprise Agreemt 72 144 168 168 0%
680027 Internal Workers Comp Chrgs 192 132 504 240 -52%
680030 Int Bldng Preservation Chrgs 132 132 180 - -100%
Sub-Total Internal Charges 1,284$ 2,484$ 1,764$ 1,356$ -23%
Total Expenditures F210 23,694$ 18,701$ 20,890$ 22,010$ 5%
FIN FY20 Operating Stoplight - F210
Attachment 5, Page 3 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Police Levy 236 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 132,475 173,844 155,785 153,628 -1%
540000 Overtime - - - -
560000 Fringe Benefits 13,262 13,550 12,662 12,528 -1%
560001 Medical/Dental Insurance 41,847 43,223 39,363 40,464 3%
560003 PERS/OPSRP 11,056 12,712 14,080 19,508 39%
560004 Medical/Dental Insurance 0 (0) - -
560005 Workers Compensation 140 151 136 134 -1%
Sub-Total Personnel Services 198,780$ 243,480$ 222,026$ 226,262$ 2%
611005 Interpreter Fees 420 570 1,500 1,500 0%
611007 Billing & Coll Exp 68,884 95,636 40,000 40,000 0%
611008 Contractual Services - - 5,000 5,000 0%
611012 Indigent Representation 282,120 304,040 329,628 329,600 0%
611019 Merchant fees - - 5,000 5,000 0%
611031 Mental Health Evaluations 14,100 600 18,500 18,500 0%
632005 Computer Equipment - - 250 250 0%
634003 Duplicating Supplies - - 560 560 0%
634006 Printing & binding - - 100 1,000 900%
635001 Travel & Meeting Expenses 631 1,098 1,210 2,070 71%
636001 Software License Fee 2,168 - 15,000 15,000 0%
636003 Subpoena & Jury Fees - - 1,000 1,000 0%
644002 Memberships, Books, Subscrips - - 550 1,030 87%
645002 Postage & Shipping Charges 5,570 6,325 5,025 5,025 0%
645003 Office & Computer Supplies - 94 1,070 1,070 0%
647009 Program Expense - - 2,000 1,790 -11%
660004 Equipment Maintenance - - 65 65 0%
671002 City Ee Recognition - - 10 10 0%
671006 Employee Development - - 3,200 3,200 0%
671007 Organization Development - - 80 160 100%
Sub-Total Mterial & Services 373,893$ 408,364$ 429,748$ 431,830$ 0%
FIN FY20 Operating Stoplight - F236
Attachment 5, Page 4 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Police Levy 236 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
680001 Internal Insurance Chgs 1,572 1,608 1,836 1,440 -22%
680014 Internal Employee Benefit Chg 1,596 1,788 1,716 1,668 -3%
680018 Internal MS Enterprise Agreemt 1,536 1,416 1,680 1,656 -1%
680027 Internal Workers Comp Chrgs 1,272 1,404 5,100 2,460 -52%
680030 Int Bldng Preservation Chrgs 1,464 1,608 1,788 1,776 -1%
Sub-Total Internal Charges 7,440$ 7,824$ 12,120$ 9,000$ -26%
Total Expenditures F236 580,113$ 659,668$ 663,894$ 667,092$ 0%
FIN FY20 Operating Stoplight - F236
Attachment 5, Page 5 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Bancroft Fund 305 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 6,963 - - -
560000 Fringe Benefits 541 - - -
560001 Medical/Dental Insurance 2,378 - - -
560005 Workers Compensation 6 - - -
560003 PERS/OPSRP 776 - - -
Sub-Total Personnel Services 10,663$ -$ -$ -$
680001 Internal Insurance Chgs 96 - - -
680004 Internal Fac Rent 384 - - -
680007 Internal Bldg Maint Chgs 324 - - -
680012 Indirect Costs 2,100 - - -
680014 Internal Employee Benefit Chg 108 - - -
680018 Internal MS Enterprise Agreemt 36 - - -
680027 Internal Workers Comp Chrgs 120 - - -
680030 Int Bldng Preservation Chrgs 84 - - -
Sub-Total Internal Charges 3,252$ -$ -$ -$
Total Expenditures F305 13,915$ -$ -$ -$
FIN FY20 Operating Stoplight - F305
Attachment 5, Page 6 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Development Assessment Capital 419 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 41,162 20,694 29,677 - -100%
560000 Fringe Benefits 3,196 1,577 2,421 - -100%
560001 Medical/Dental Insurance 12,401 3,163 6,084 - -100%
560003 PERS/OPSRP 4,092 3,027 4,247 - -100%
560005 Workers Compensation 33 25 26 - -100%
564005 Cell phone allowance - - - -
Sub-Total Personnel Services 60,885$ 28,485$ 42,455$ -$ -100%
611008 Contractual Services - - 5,000 - -100%
611009 Legal Expense - 37 - -
632005 Computer Equipment - - 250 - -100%
634003 Duplicating Supplies - - 60 - -100%
634006 Printing & binding - - 100 - -100%
635001 Travel & Meeting Expenses - - 210 - -100%
644002 Memberships, Books, Subscrips - - 500 - -100%
645002 Postage & Shipping Charges - - 25 - -100%
645003 Office & Computer Supplies - - 350 - -100%
647009 Program Expense - - 500 - -100%
660004 Equipment Maintenance - - 65 - -100%
671002 City Ee Recognition - - 10 - -100%
671006 Employee Development - - 700 - -100%
671007 Organization Development - - 80 - -100%
Sub-Total Mterial & Services -$ 37$ 7,850$ -$ -100%
FIN FY20 Operating Stoplight - F419
Attachment 5, Page 7 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Development Assessment Capital 419 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
680001 Internal Insurance Chgs 516 216 252 - -100%
680004 Internal Fac Rent 1,980 1,980 516 - -100%
680007 Internal Bldg Maint Chgs 1,644 336 768 - -100%
680012 Indirect Costs 10,788 5,076 5,172 - -100%
680014 Internal Employee Benefit Chg 552 240 228 - -100%
680018 Internal MS Enterprise Agreemt 216 192 228 - -100%
680027 Internal Workers Comp Chrgs 600 192 684 - -100%
680030 Int Bldng Preservation Chrgs 408 180 204 - -100%
Sub-Total Internal Charges 16,704$ 8,412$ 8,052$ -$ -100%
Total Expenditures F419 77,589$ 36,934$ 58,357$ -$ -100%
FIN FY20 Operating Stoplight - F419
Attachment 5, Page 8 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Local Sanitary Sewer 611 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 9,998 8,396 8,971 9,458 5%
560000 Fringe Benefits 812 668 732 771 5%
560001 Medical/Dental Insurance 1,901 2,017 2,028 2,023 0%
560003 PERS/OPSRP 903 1,201 1,284 1,766 38%
560005 Workers Compensation 7 7 8 8 5%
Sub-Total Personnel Services 13,620$ 12,289$ 13,022$ 14,027$ 8%
680001 Internal Insurance Chgs 84 72 84 60 -29%
680004 Internal Fac Rent 300 300 204 192 -6%
680007 Internal Bldg Maint Chgs 240 108 252 288 14%
680012 Indirect Costs 1,608 1,692 1,728 1,752 1%
680014 Internal Employee Benefit Chg 84 84 72 72 0%
680018 Internal MS Enterprise Agreemt 36 60 72 72 0%
680027 Internal Workers Comp Chrgs 84 60 228 108 -53%
680030 Int Bldng Preservation Chrgs 72 72 84 84 0%
Sub-Total Internal Charges 2,508$ 2,448$ 2,724$ 2,628$ -4%
Total Expenditures F611 16,128$ 14,737$ 15,746$ 16,655$ 6%
FIN FY20 Operating Stoplight - F611
Attachment 5, Page 9 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Regioal Wastewater 612 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 67,707 75,022 80,116 83,789 5%
560000 Fringe Benefits 5,502 6,010 6,535 6,836 5%
560001 Medical/Dental Insurance 16,724 17,751 17,848 17,804 0%
560003 PERS/OPSRP 8,183 10,736 11,465 15,652 37%
560005 Workers Compensation 59 65 70 73 5%
564005 Cell phone allowance - - - 43 100%
Sub-Total Personnel Services 98,175$ 109,584$ 116,033$ 124,197$ 7%
611008 Contractual Services 400 400 6,000 6,000 0%
611040 Bank Charges - - 500 500 0%
635001 Travel & Meeting Expenses - - 2,100 1,545 -26%
644002 Memberships, Books, Subscrips - - 500 500 0%
645003 Office & Computer Supplies - - 250 250 0%
645005 Computer Software 60 60 200 200 0%
645006 Small Furniture & appliances - 318 - -
647009 Program Expense - - 1,000 1,000 0%
671006 Employee Development - 719 800 800 0%
Sub-Total Mterial & Services 460$ 1,497$ 11,350$ 10,795$ -5%
680001 Internal Insurance Chgs 684 636 720 576 -20%
680004 Internal Fac Rent 2,592 2,592 2,052 1,872 -9%
680007 Internal Bldg Maint Chgs 2,160 984 2,268 2,532 12%
680012 Indirect Costs 15,948 17,232 19,452 20,112 3%
680014 Internal Employee Benefit Chg 720 708 672 660 -2%
680018 Internal MS Enterprise Agreemt 288 564 660 660 0%
680027 Internal Workers Comp Chrgs 792 552 2,016 972 -52%
680030 Int Bldng Preservation Chrgs 648 648 708 708 0%
Sub-Total Internal Charges 23,832$ 23,916$ 28,548$ 28,092$ -2%
Total Expenditures F612 122,467$ 134,997$ 155,931$ 163,084$ 5%
FIN FY20 Operating Stoplight - F612
Attachment 5, Page 10 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Stormwater 617 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 9,998 8,378 8,971 9,458 5%
560000 Fringe Benefits 812 666 732 771 5%
560001 Medical/Dental Insurance 1,901 2,017 2,028 2,023 0%
560003 PERS/OPSRP 903 1,199 1,284 1,766 38%
560005 Workers Compensation 7 7 8 8 5%
Sub-Total Personnel Services 13,620$ 12,268$ 13,022$ 14,027$ 8%
680001 Internal Insurance Chgs 84 72 84 60 -29%
680004 Internal Fac Rent 300 300 216 192 -11%
680007 Internal Bldg Maint Chgs 240 108 252 288 14%
680012 Indirect Costs 1,608 1,692 1,728 1,752 1%
680014 Internal Employee Benefit Chg 84 84 72 72 0%
680018 Internal MS Enterprise Agreemt 36 60 72 72 0%
680027 Internal Workers Comp Chrgs 84 60 228 108 -53%
680030 Int Bldng Preservation Chrgs 72 72 84 84 0%
Sub-Total Internal Charges 2,508$ 2,448$ 2,736$ 2,628$ -4%
Total Expenditures F617 16,128$ 14,716$ 15,758$ 16,655$ 6%
FIN FY20 Operating Stoplight - F617
Attachment 5, Page 11 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Regional Fiber Consortium 629Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
611008 Contractual Services - - - 99,500 100%
631001 Insurance Premiums - - - 25,000 100%
635001 Travel & Meeting Expenses - - - 6,000 100%
636009 Government ethics Comm charges - - - 100 100%
644002 Memberships, Books, Subscrips - - - 550 100%
647009 Program Expense - - - 500 100%
Sub-Total Internal Charges -$ -$ -$ 131,650$ 100%
Total Expenditures F629 -$ -$ -$ 131,650$ 100%
FIN FY20 Operating Stoplight - F629
Attachment 5, Page 12 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - Vehicle & Equipment 713 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
632005 Computer Equipment - 6,970 8,400 5,000 -40%
771002 Digital Copiers 6,071 - - -
Total Expenditures F713 6,071$ 6,970$ 8,400$ 5,000$ -40%
FIN FY20 Operating Stoplight - F713
Attachment 5, Page 13 of 14
City of Springfield Minimal increase or reduction (up to + 2.99%)0.00%
FY20 Operating Stoplight - SDC Admin 719 Moderate increase (3% - 5.99%)3.00%
Finance Department Substantial increase (6% or greater)6.00%
Account FY17 Actual FY18 Actual FY19 Amended FY20 Proposed
% Change
FY19 Amended to
FY20 Proposed
510000 Salaries 12,578 13,001 13,570 13,201 -3%
560000 Fringe Benefits 985 1,008 1,107 1,082 -2%
560001 Medical/Dental Insurance 2,471 2,622 2,637 2,630 0%
560003 PERS/OPSRP 1,432 1,860 1,942 2,478 28%
560005 Workers Compensation 10 11 12 12 -2%
564005 Cell phone allowance - - - 70 100%
Sub-Total Personnel Services 17,476$ 18,503$ 19,267$ 19,473$ 1%
680001 Internal Insurance Chgs 96 84 108 84 -22%
680004 Internal Fac Rent 384 384 324 276 -15%
680007 Internal Bldg Maint Chgs 324 132 336 372 11%
680012 Indirect Costs 2,100 2,196 2,244 2,280 2%
680014 Internal Employee Benefit Chg 108 96 96 96 0%
680018 Internal MS Enterprise Agreemt 36 72 96 96 0%
680027 Internal Workers Comp Chrgs 120 72 300 144 -52%
680030 Int Bldng Preservation Chrgs 84 72 84 84 0%
Sub-Total Internal Charges 3,252$ 3,108$ 3,588$ 3,432$ -4%
Total Expenditures F719 20,728$ 21,611$ 22,855$ 22,905$ 0%
FIN FY20 Operating Stoplight - F719
Attachment 5, Page 14 of 14
DEPARTMENT BUDGET MEMO City of Springfield, Oregon
To: Budget Committee
From: Nathan Bell, Department Director
Date: March 13, 2019
Department: Finance
Department Budget Summary:
The Finance Department has seven programs used for tracking activities and accounting for the 18.74 FTE in the department.
The staff is equally divided between the Finance division and the Municipal Court division. Of the seven programs in the
budget, five are in the Finance division (accounts payable, audit & reporting, budget development, procurement, and
treasury) and the remaining two are associated with Municipal Court.
The resources necessary to support the department are primarily either tax supported (subsidized) or internal service charges
levied against the City’s enterprise and special revenue funds for services provided. The exception to this is the $1.7M in
revenue generated through the Municipal Court and resulting from the cooperative effort of our Police Department, the City
Prosecutor’s Office, and the Municipal Court.
The department’s FTE count for FY20 will remain the same as the count for FY19. The department’s day-to-day activities
are performed by staff with a heavy reliance on technology support to handle the volume of transactions (both accounting and
court) that now occur. Proper internal controls also rely on appropriate technology safeguards. Often times, special projects
(strategic planning, urban renewal) require the assistance of outside support in contractual services.
The department’s General Fund and Special Levy Fund material and service’s budget is closely tied to existing contracts that
have little flexibility once approved, although every effort is made to review each contract on a regular basis. The following
five accounts account for 82% of the department’s discretionary material and services budget.
Billing & Collection $130,000 Collection fees paid offset by revenue generated for Court
Indigent Representation 424,100 Court appointed attorneys for approximated 3,000 cases annually
Software License Fees 143,944 Tyler Court, PeopleSoft Financials & Human Resources, Board Budget
Contractual Services 73,725 Auditors, Investment Custodial Services, Financial Advisors, Arbitrage Compliance
Banking Fees 30,000 Monthly bank fees offset by interest earnings
$801,769
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Taxes N/A (37,019) (52,000) (52,000)
Licenses, Permits & Fees N/A (1,789,336) (2,083,000) (2,114,500)
Charges For Service N/A (140,049) (147,000) (150,528)
Fines And Forfeitures N/A (1,658,831) (1,633,000) (1,657,000)
Use Of Money & Property N/A - (1,500) -
Miscellaneous Receipts N/A (205,454) (195,000) (190,000)
Total Budgeted Revenue N/A (3,830,689)$ (4,111,500)$ (4,164,028)$
Expenditures by Category
Personnel Services 1,909,969 1,942,245 2,146,191 2,179,756
Materials & Services 1,118,903 1,147,087 1,285,618 1,172,046
Capital Outlay 171,783 - 58,500 70,000
Total Budgeted Expenditures 3,200,655$ 3,089,332$ 3,490,309$ 3,421,802$
Full-Time Budgeted Employees 20.54 18.54 18.74 18.74
Attachment 6, Page 1 of 2
Accomplishments FY2018-2019:
Successfully completed recruitments for six positions, four of those in Finance and two in the Municipal Court.
Expanded the Municipal Court’s online accessibility to defendants and attorneys. This included adding online
record search accessibility to defense attorneys, adding an automated phone payment system that allows individuals
to make payments by phone 24/7, and added the ability for individuals to set up online auto-pay or schedule
payments.
In an effort to improve the Court Appointed Attorney process, the City Prosecutor and defense attorneys are now
included in the Municipal Court’s in-custody arraignments, streamlining the appointment process and ensuring
defendants have contact with their attorney in a timely manner.
Submitted new Treasury Policy to Oregon State Treasury – Investment Division. The current policy in effect was
last approved in November 1997. When then new policy is approved by the State, the City will have the ability to
take advantage of longer-term investments and enjoy better returns.
Significant Changes:
FY19 was a year of change for the Finance Department with the turnover of three of the four management positions.
After 24 years as the Finance Director for the City of Springfield, Bob Duey retired in October 2018 and an
executive recruiting firm was contracted to perform a national search for a new Finance Director. Nate Bell, the
City’s Accounting Manager, was selected from a pool of five finalists to be the next Finance Director. The
recruitment for an Accounting Manager resulted in another internal placement and another recruitment process that
is currently ongoing. In December of 2018, the City’s Budget Officer of ten years accepted a position with a
neighboring agency and the recruitment resulted in the positon being offered to Neil Obringer who had previously
served as the Senior Analyst for the Development and Public Works Department for the past five years.
Our courtroom technology is outdated, having surpassed ten years in age. We have pieced together equipment from
both courtrooms to get us one functioning courtroom, but it too is now failing. This equipment is essential for our
video arraignments with the jail, security, and evidence presentation during trials. Municipal Court staff is currently
researching options for replacing the equipment and, based on preliminary estimates, $70,000 has been programmed
into the FY20 budget.
Three Year Considerations FY2020-2022:
Currently, the Program Managers in budget and procurement are responsible for all day-to-day activities within their
programs. This limits their availability to perform high-level analysis work or expand the programs beyond the
current scope. Considerations for an additional staff should be considered to allow the Finance Department to
manage and optimize its financial and human resources.
Long-range financial planning involves the Council and staff from all departments. To effectively merge the
Council’s strategic vision with fiscal planning, the additional dedication of resources towards staff support and
outside expertise should receive consideration. Additional in-house support for software upgrades and performance
measurement training would also be part of the program.
The City’s Oracle financial reporting software has been in use since 1998 and should be scheduled for a software
version upgrade. Done as an in-house project, it will require significant Finance and IT staff resources to complete,
diverting staff resources from other needed initiatives and projects.
The City’s procurement and contract effort is still operating without adequate technology to maximize its efficiency.
Software that could streamline the contact development effort by providing on-line access to all users across the City
would benefit all departments. The addition of appropriate software to the program would greatly benefit the pre-
purchase activity (RFP’s, RFQ’s, contract development) and post-purchase activity (contract management, post-
acquisition analysis), saving the City both time and money.
Pending legislation may take away the Court’s ability to suspend driving privileges for non-payment of fines/fees.
If passed, this will have an impact on the Court’s compliance levels. Pending legislation may also change the way
courts handle mental health cases and creating a need for more creative solutions and alternatives to jail.
Attachment 6, Page 2 of 2
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
Department Overview
The Finance Department provides professional oversight and consultation to City programs and services
regarding financial, accounting, and budgetary practices. The Department’s focus is to ensure compliance
with all relevant financial and budgetary regulations, including Oregon Budget Law and State statutes
governing financial information.
In addition to financial services, the operations of the Municipal Court report to the Finance Director.
Municipal Court strives to maintain public confidence in the ability of the legal judicial system to uphold
the rule of law, fairly and impartially resolve legal contests in a timely manner, and to compel compliance
with the laws that protect the safety and quality of life in the community.
Initiatives FY2019-2020
Create a partnership between the Municipal Court and other local agencies to connect individuals
struggling with mental illness into available services and programs.
Re-evaluate the City’s budgeting program to identify areas for improvement in an effort to build
on the current success of the City’s program-based budgeting efforts. Simplification will be the
primary goal so as to shift current resources to analysis and process improvement.
Shift more small dollar purchases into the credit card program in an effort to reduce the number
of vouchers created, resulting in personnel efficiencies and increasing the annual credit card
program rebate.
Our courtroom technology is outdated, having surpassed ten years in age. We have pieced
together equipment from both courtrooms to get us one functioning courtroom, but it too is now
failing. This equipment is essential for our video arraignments with the jail, security, and
evidence presentation during trials. Municipal Court staff is currently researching options for
replacing the equipment and, based on preliminary estimates, $70,000 has been programmed into
the FY20 budget.
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Taxes N/A (37,019) (52,000) (52,000)
Licenses, Permits & Fees N/A (1,789,336) (2,083,000) (2,114,500)
Charges For Service N/A (140,049) (147,000) (150,528)
Fines And Forfeitures N/A (1,658,831) (1,633,000) (1,657,000)
Use Of Money & Property N/A - (1,500) -
Miscellaneous Receipts N/A (205,454) (195,000) (190,000)
Total Budgeted Revenue N/A (3,830,689)$ (4,111,500)$ (4,164,028)$
Expenditures by Category
Personnel Services 1,909,969 1,942,245 2,146,191 2,179,756
Materials & Services 1,118,903 1,147,087 1,285,618 1,172,046
Capital Outlay 171,783 - 58,500 70,000
Total Budgeted Expenditures 3,200,655$ 3,089,332$ 3,490,309$ 3,421,802$
Full-Time Budgeted Employees 20.54 18.54 18.74 18.74
Attachment 7, Page 1 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
Accomplishments FY2018-2019
Successfully completed recruitments for six positions, four of those in Finance and two in
Municipal Court.
Expanded the Municipal Court’s online accessibility to defendants and attorneys. This included
adding online record search accessibility to defense attorneys, adding an automated phone
payment system that allows individuals to make payments by phone 24/7, and added the ability
for individuals to set up online auto-pay or schedule payments.
In an effort to improve the Court Appointed Attorney process, the City Prosecutor and defense
attorneys are now included in the Municipal Court’s in-custody arraignments, streamlining the
appointment process and ensuring defendants have contact with their attorney in a timely manner.
Submitted new Treasury Policy to Oregon State Treasury – Investment Division. The current
policy in effect was last approved in November 1997. When then new policy is approved by the
State, the City will have the ability to take advantage of longer term investments and enjoy better
returns.
Three Year Considerations FY2021-FY2023
There has been a greater need for courts, law enforcement, and social services to work together
seamlessly to come up with solutions for the growing mental health crisis in our region. In this
time of limited resources, we will need to get creative to prevent individuals from being left
without options. The role the Springfield Municipal Court will play in this process will be a topic
of discussion in the upcoming years.
Improve upon the City’s long range financial modeling to better identify longer range trends and
objectives.
Provide training to City-wide staff and/or add central services staffing that would be able to
provide analytical services and support to program managers.
The City’s Oracle financial reporting software has been in use since 1998 and should be
scheduled for a software version upgrade. Done as an in-house project, it will require significant
Finance and IT staff resources to complete, diverting staff resources from other needed initiatives
and projects.
The City’s procurement and contract effort is still operating without adequate technology to
maximize its efficiency. Software that could streamline the contract development effort by
providing on-line access to all users across the City would benefit all departments. The addition
of appropriate software to the program would greatly benefit the pre-purchase activity (RFP’s,
RFQ’s, contract development) and post-purchase activity (contract management, post-acquisition
analysis), saving the City both time and money.
Pending legislation may take away the Court’s ability to suspend driving privileges for non-
payment of fines/fees. If passed, this will have an impact on the Court’s compliance levels.
Pending legislation may also change the way courts handle mental health cases and creating a
need for more creative solutions and alternatives to jail.
Attachment 7, Page 2 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
Financial Summary by Fund
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Fund
100 General Fund N/A (3,459,537) (3,683,000) (3,767,500)
201 Street Fund N/A (125,497) (115,000) (125,000)
236 Police Local Option Levy Fund N/A (105,607) (165,000) (121,000)
629 Regional Fiber Consortium Fund N/A (140,049) (148,500) (150,528)
Total Budgeted Revenue N/A (3,830,689)$ (4,111,500)$ (4,164,028)$
Expenditures by Fund
100 General Fund 2,159,834 2,096,863 2,349,403 2,376,752
210 Community Development Fund 23,694 18,701 20,890 22,010
236 Police Local Option Levy Fund 580,113 659,668 663,894 667,092
305 Bancroft Redemption Fund 13,915 - - -
419 Development Assessment Capital 77,589 36,934 58,357 -
611 Sanitary Sewer Operations Fund 16,128 14,737 15,746 16,655
612 Regional Wastewater Fund 122,467 134,997 155,931 163,084
617 Storm Drainage Operations Fund 16,128 14,716 15,758 16,655
629 Regional Fiber Consortium Fund 163,987 84,136 179,075 131,650
713 Vehicle & Equipment Fund 6,071 6,970 8,400 5,000
719 SDC Administration Fund 20,728 21,611 22,855 22,905
Total Budgeted Expenditures 3,200,655$ 3,089,332$ 3,490,309$ 3,421,802$
Attachment 7, Page 3 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
Financial Summary by Program
Note: In FY20 programs 7036 Case Management, 7037 Court Accounts Receivables and 7038 General Services & Customer
Support were consolidated into programs 7036 Case Management and 1200 Municipal Court Services.
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Program
1029 Licensing and Franchising N/A (1,706,915) (1,960,000) (2,035,500)
1200 Municipal Court Services N/A - - (1,978,000)
7030 Accounts Payable N/A (16,783) - -
7037 Court Accounts Receivables N/A (1,965,030) (361,000) -
7036 Case Management N/A (1,814) (1,642,000) -
7035 Municipal Court Administration N/A (98) - -
7150 Fiber Consortium N/A (140,049) (148,500) (150,528)
Total Budgeted Revenue N/A (3,830,689)$ (4,111,500)$ (4,164,028)$
Expenditures by Program
7000 Department Administration 3,200,655 20,044 8,400 5,000
7030 Accounts Payable - 221,203 259,703 271,625
7031 Annual Audit, CAFR and Internal
Reporting - 376,043 389,789 354,267
7032 Budget Development, Forecasting &
Analysis - 380,908 472,364 384,047
7033 Procurement and Contracts - 140,707 158,428 164,975
7034 Treasury Management - 71,375 84,453 78,483
7035 Municipal Court Administration - 204,727 178,145 330,538
7036 Case Management - 918,752 1,063,424 -
7037 Court Accounts Receivables - 357,220 335,535 -
7038 General Services & Customer Support - 159,675 173,556 -
7150 Fiber Consortium - 84,136 179,075 131,650
7052 Employee and Labor Relations - 14 - -
7053 Talent Acquisition - 40 - -
1044 Stormwater Fiscal Management and
Customer Services - 14,716 15,758 16,655
1029 Licensing and Franchising - - - 376
1056 Regional Wastewater Administration - 125,035 155,931 163,084
1059 Wastewater Fiscal Management and
Customer Services - 14,737 15,746 16,655
1200 Municipal Court Services - - - 1,504,447
Total Budgeted Expenditures 3,200,655$ 3,089,332$ 3,490,309$ 3,421,802$
Attachment 7, Page 4 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
Organizational Structure
Note: Municipal Court Judges report to the City Council and do not appear on any departmental organization chart, although the
positions are funded through Finance.
Attachment 7, Page 5 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
Summary of Full-Time Equivalent by Fund
Summary of Full-Time Equivalent by Program
Note: In FY20 programs 7036 Case Management, 7037 Court Accounts Receivables and 7038 General Services & Customer
Support were consolidated into programs 7036 Case Management and 1200 Municipal Court Services.
FY17
Adopted
FY18
Adopted
FY19
Adopted
FY20
Proposed
100 General Fund 16.08 14.68 14.79 15.09
210 Community Development Fund 0.22 0.22 0.22 0.22
236 Police Local Option Levy Fund 2.23 2.23 2.23 2.23
305 Bancroft Redemption 0.13 - - -
419 Development Assessment Capital 0.67 0.20 0.30 -
611 Sanitary Sewer Operations Fund 0.10 0.10 0.10 0.10
612 Regional Wastewater Fund 0.88 0.88 0.88 0.88
617 Storm Drainage Operations Fund 0.10 0.10 0.10 0.10
719 SDC Administration Fund 0.13 0.13 0.13 0.13
Total FTE 20.54 18.54 18.74 18.74
FY17
Adopted
FY18
Adopted
FY19
Adopted
FY20
Proposed
1044 Stormwater Fiscal Management and Customer Services N/A 0.10 0.10 0.10
1056 Regional Wastewater Administration N/A 0.88 0.88 0.88
1059 Wastewater Fiscal Management and Customer Services N/A 0.10 0.10 0.10
1200 Municipal Court Services N/A - - 7.83
7030 Accounts Payable N/A 2.42 2.38 2.44
7031 Annual Audit, CAFR and Internal Reporting N/A 2.71 2.89 2.74
7032 Budget Development, Forecasting & Analysis N/A 2.34 2.22 2.29
7033 Procurement and Contracts N/A 0.99 0.98 0.99
7034 Treasury Management N/A 0.12 0.11 0.12
7035 Municipal Court Administration N/A 0.96 0.91 1.26
7036 Case Management N/A 3.98 4.23 -
7037 Court Accounts Receivables N/A 2.05 2.10 -
7038 General Services & Customer Support N/A 1.90 1.85 -
Total FTE N/A 18.54 18.74 18.74
Attachment 7, Page 6 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
LICENSING AND FRANCHISING – 1029
Program Overview
This program reviews, approves, and processes utility licensing, franchising agreement, and public way
use agreements. The staff administering this program makes municipal code interpretations and
recommends changes to the municipal code. Staff provides customer service to the public by providing
the necessary department staff to address citizen concerns of services provided by the various franchises.
Revenue Statement
The licensing & franchising program generates revenues through franchise agreements with utility
companies and through the issuance of utility licenses. These revenues are receipted into the general fund
as general purpose revenue and are utilized by a range of programs.
Significant Changes
Management of this program has shifted into the Finance Department effective mid-FY2019.
FTE have been reduced to zero in FY20, but staff plan to code actual time to allow for true cost
accounting.
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Taxes N/A (37,019) (52,000) (52,000)
Licenses, Permits & Fees N/A (1,669,896) (1,908,000) (1,983,500)
Total Budgeted Revenues N/A (1,706,915)$ (1,960,000)$ (2,035,500)$
Expenditures by Category
Materials & Services N/A 14,946 18,793 376
Total Budgeted Expenditures N/A 14,946$ 18,793$ 376$
Full-Time Budgeted Employees N/A 0.10 0.10 -
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Number of Expired utility licenses and franchise agreements 0 0 0
Average days from reciept of application to issuance of utility
license 60 45 60
Council Goal: Provide Financially Responsible and Innovative Government Services
Partnerships to
Increase Opportunities
Attachment 7, Page 7 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
MUNICIPAL COURT SERVICES - 1200
Program Overview
Consists of all functions necessary to process cases from intake through final disposition, all collection
actions and court accounts receivable, and any general services and customer support provided. This
program includes a variety of activities such as processing automated data imports from police records
system, manual data entry, filing, arraignment, appointment of counsel for indigent representation,
scheduling of trials and hearings, jury management,and final disposition processes. This program
includes judicial resources and clerical support for the judge and automated processing and balancing of
payments received from private collections agencies on our behalf. Performs all accounting, payments,
and balancing of cash drawers and compliance with City financial policies and City auditor
recommendations.
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
This is a new program for FY20 resulting from a roll-up of programs 7036 (Misdemeanor Crimes
& Violations), 7037 (Collections & Court Accounts Receivables/Court Fines & Fees) and 7038
(General Services and Customer Support).
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Licenses, Permits & Fees N/A N/A N/A (131,000)
Fines And Forfeitures N/A N/A N/A (1,657,000)
Miscellaneous Receipts N/A N/A N/A (190,000)
Total Budgeted Revenues N/A N/A N/A (1,978,000)$
Expenditures by Category
Personnel Services N/A N/A N/A 843,576
Materials & Services N/A N/A N/A 660,870
Total Budgeted Expenditures N/A N/A N/A 1,504,446$
Full-Time Budgeted Employees N/A N/A N/A 7.38
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Time to disposition - within 90 days 100%97.76%100%
Time to disposition - within 180 days 100%96.19%100%
% of Customers responding positively to the level of ‘access
and fairness’ of muni-court services 95% 84% 95%
Maintain a consistent
level of service year
after year
Council Goal: Provide Financially Responsible and Innovative Government Services
Attachment 7, Page 8 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
ACCOUNTS PAYABLE - 7030
Program Overview
The accounts payable program makes payments to all vendors on behalf of the City, including staff
reimbursements. This includes check payments, ACH payments, and purchase cards. Maintenance of all
vendor records, bank information, and payment addresses as well as 1099 reporting on subject
payments. This program also includes reconciling purchase cards for staff with the bank invoices and
proper coding of expenses to funds, departments, and programs.
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
The accounts payable division will be implementing phase II of the centralized paperless
accounts payable process, which will include simplifying the process of coding vouchers as well
as enhancements to the approval and acting-in-capacity processes. The accounts payable division
will also continue to work with the accounting division and department analysts to refine
allocations of expenditures to programs as we move into our third year of program accounting.
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Miscellaneous Receipts N/A (16,783) - -
Total Budgeted Revenues N/A (16,783)$ -$ -$
Expenditures by Category
Personnel Services N/A 210,746 226,159 241,200
Materials & Services N/A 10,458 33,544 30,425
Total Budgeted Expenditures N/A 221,203$ 259,703$ 271,625$
Full-Time Budgeted Employees N/A 2.42 2.38 2.38
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Purchases < $5000 made with P Card >70%67%>70%
Percent of AP payments made by ACH >50%34%>50%
Percent of vendors paid by ACH >25%20%>25%
Council Goal: Provide Financially Responsible and Innovative Government Services
Leverage new
technologies to
improve productivity in
the workforce
Attachment 7, Page 9 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
ANNUAL AUDIT, CAFR AND INTERNAL REPORTING - 7031
Program Overview
Work paper preparation, auditor fieldwork and inquiries, and CAFR preparation. Recording, monitoring,
and analyzing of all City financial transactions, monthly financial reporting, budget, and special reporting.
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
The City expanded the general ledger accounting string to include a fifth segment for the purpose
of tracking and reporting accounting information by program in support of its Priority Based
Budgeting efforts. This was implemented in the beginning of Fiscal Year 2018 and will continue
into FY20 as analysts and managers review and refine the allocations impacting program results.
The accounting division will continue to work with departments in the third year of program
accounting, looking for ways to simplify an increasingly complex accounting system. New
reports will be developed and added as information gaps are identified in Fiscal Year 2020.
Programs will be re-evaluated for relevance and informational value.
The Accounting Manager position was filled with an internal candidate as the previous manager
was promoted to Finance Director. The recruitment for a senior accountant is currently in process
and accordingly, the accounting division has been short one FTE for most of Fiscal Year 2019.
The expectation is to be back to full staffing for Fiscal Year 2020.
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Expenditures by Category
Personnel Services N/A 250,381 283,320 273,267
Materials & Services N/A 125,663 106,470 81,001
Total Budgeted Expenditures N/A 376,043$ 389,789$ 354,268$
Full-Time Budgeted Employees N/A 2.71 2.89 2.89
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Receive the Certificate of Achievement for Excellence in
Financial Reporting Receive Award
Received
Award for
Fiscal Year
2018
Receive Award
Receive Unmodified Opinion on the City annual audit
Receive
Unmodified
Opinion
Received
Unmodified
Opinion for
Fiscal Year
2018
Receive
Unmodified
Opinion
Council Goal: Provide Financially Responsible and Innovative Government Services
Provides assurance of
regulatory and policy
complliance to
minimize and mitigate
risk
Attachment 7, Page 10 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
BUDGET DEVELOPMENT, FORECASTING, AND ANALYSIS - 7032
Program Overview
Coordinate the activities of the City budget from department reviews through Council approval and
county/state filing. Maintain City’s budgetary database BOARD. Monitor and analyze fund and
department activities to verify they are within legal level limits. Perform fund balancing activities during
yearly budget process and manage the supplemental budget process.
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
In December of 2018, the City’s Budget Officer of ten years accepted a position with a
neighboring agency and the recruitment resulted in the positon being offered to Neil Obringer,
who had previously served as the Senior Analyst for the Development and Public Works
Department for the past five years.
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Expenditures by Category
Personnel Services N/A 331,441 338,268 329,603
Materials & Services N/A 49,466 75,596 54,443
Capital Outlay N/A - 58,500 -
Total Budgeted Expenditures N/A 380,908$ 472,364$ 384,046$
Full-Time Budgeted Employees N/A 3.14 2.22 2.22
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Balance current
revenue with
expenditures
Within 3% accuracy in forecasting General Fund revenues 3%2.8%3%
Observe financial
policies and funding
reserves appropriately
Operating reserves in the General Fund is no less than 15% of
operating expenses >15%24%>15%
Council Goal: Provide Financially Responsible and Innovative Government Services
Attachment 7, Page 11 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
PROCUREMENT & CONTRACTS - 7033
Program Overview
Procure goods and services at the best value for the City using the most efficient and effective methods
possible while abiding by state and local rules and regulations and maintaining good stewardship of
public funds. Draft Municipal Code, Administrative Guidelines, legislative review, contract
administration, provide business and legal sufficiency review, and grant compliance.
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
No significant service level changes to this program.
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Expenditures by Category
Personnel Services N/A 131,559 130,872 139,351
Materials & Services N/A 9,148 27,556 25,025
Total Budgeted Expenditures N/A 140,707$ 158,428$ 164,376$
Full-Time Budgeted Employees N/A 1.19 0.98 0.98
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Promotes outreach for
MWESB businesses Solicitations over $100,000 include MWESB 100% 100% 100%
Council Goal: Foster an Environment that Values Diversity and Inclusion
Attachment 7, Page 12 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
TREASURY MANAGEMENT - 7034
Program Overview
Manage the City's investment portfolio and coordinate with cash flow and debt service requirements.
Develop City program for the issuance of long-term debt and debt management (Issuance of Bonds)
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
Submitted new Treasury Policy to Oregon State Treasury – Investment Division. The current
policy in effect was last approved in November 1997. When then new policy is approved by the
State, the City will have the ability to take advantage of longer term investments and enjoy better
returns.
Performance Measures
Performance measures will be developed for this program in FY20.
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Expenditures by Category
Personnel Services N/A 19,533 23,549 20,083
Materials & Services N/A 51,842 60,904 58,400
Total Budgeted Expenditures N/A 71,375$ 84,453$ 78,483$
Full-Time Budgeted Employees N/A 0.12 0.11 0.11
Attachment 7, Page 13 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
MUNICIPAL COURT ADMINISTRATION - 7035
Program Overview
The Springfield Municipal Court Administration’s mission is to oversee all operations and activities of
the Municipal Court to ensure we are fairly and impartially upholding the rule of law in an accessible
way. We strive to do this through innovations and new technology, while working collaboratively with
other departments and agencies.
Revenue Statement
This program is supported by the City of Springfield’s general revenue sources.
Significant Changes
The court has expanded its online and automated services to include an online platform for
defense attorneys to look at electronic case information and online dockets, an online auto
payment option for anyone on a monthly payment agreement, and an automated 24/7 phone
payment option to allow better access for the public outside of regular business hours.
The increase in FTE in FY20 is the result of a consolidation of programs and moving existing
FTE into Court administration.
Performance Measures
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Miscellaneous Receipts N/A (98) - -
Total Budgeted Revenues N/A (98)$ -$ -$
Expenditures by Category
Personnel Services N/A 122,363 105,376 179,826
Materials & Services N/A 82,365 72,769 80,712
Capital Outlay N/A - - 70,000
Total Budgeted Expenditures N/A 204,727$ 178,145$ 330,538$
Full-Time Budgeted Employees N/A 0.96 0.91 1.26
Outcome Measure FY19 Target FY19 Actuals FY20 Target
Maintain a consistent
level of service year
after year
Clearance Rates: Cases Filed vs. Cases Disposed 100% 164% 100%
Council Goal: Provide Financially Responsible and Innovative Government Services
Attachment 7, Page 14 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
REGIONAL FIBER CONSORTIUM - 7150
Program Overview
City of Springfield is the contracted fiscal agent for the Regional Fiber Consortium.
The Regional Fiber Consortium (Consortium) was established in 1999 through an intergovernmental
agreement between a group of Oregon cities and counties for the purpose of taking and managing a
system of fiber optic cable transferred to the Consortium by a number of fiber providers in consideration
of right-of-way user fees. It is the goal of the Consortium to develop an appropriate level of
communication services for the citizens of the member jurisdictions and to serve the public interest by
stimulating economic development in the communities through which the fiber optic cable passes.
Revenue Statement
The program generates pass through revenue from the lease of fiber optic cable. The City of Springfield
receives $12,000 annually as compensation for administrative time spent on the program and $2,500 for
direct costs associated with production of the Comprehensive Annual Financial Report (CAFR).
Significant Changes
LCOG staff are actively engaged in negotiating renewals of key consortium fiber leases.
FY17
Actuals
FY18
Actuals
FY19
Amended
FY20
Proposed
Revenue by Category
Charges For Service N/A (140,049) (147,000) (150,528)
Use Of Money & Property N/A - (1,500) -
Total Budgeted Revenues N/A (140,049)$ (148,500)$ (150,528)$
Expenditures by Category
Materials & Services 163,987 84,136 179,075 131,650
Total Budgeted Expenditures 163,987$ 84,136$ 179,075$ 131,650$
Full-Time Budgeted Employees - - - -
Attachment 7, Page 15 of 16
FINANCE
Nathan Bell, Finance Director finance@springfield-or.gov 541.726.3704
FY20 Proposed Budget www.Springfield-or.gov
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Attachment 7, Page 16 of 16