HomeMy WebLinkAboutItem 13 FY21 Supplemental Budget AGENDA ITEM SUMMARY Meeting Date: 10/19/2020
Meeting Type: Regular Meeting
Staff Contact/Dept.: Neil Obringer/Finance
Staff Phone No: 541.736.1032
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: FY21 SUPPLEMENTAL BUDGET #1 AND APPROPRIATIONS TRANSFER
ACTION
REQUESTED:
Conduct a public hearing and adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS: GENERAL, STREET, SPECIAL REVENUE, TRANSIENT
ROOM TAX, COMMUNITY DEVELOPMENT, BUILDING CODE, FIRE LOCAL
OPTION LEVY, POLICE LOCAL OPTION LEVY, BANCROFT REDEMPTION, BOND
SINKING, DEVELOPMENT ASSESSMENT CAPITAL, DEVELOPMENT PROJECTS,
STREET CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER
OPERATIONS, REGIONAL WASTEWATER CAPITAL, AMBULANCE, STORM
DRAINAGE OPERATIONS, BOOTH-KELLY, REGIONAL FIBER CONSORTIUM,
INSURANCE, VEHICLE & EQUIPMENT, AND SDC ADMINISTRATION AND
AUTHORIZING THE TRANSFER OF APPROPRIATIONS WITHIN THE GENERAL
FUND FROM CONTINGENCY EXPENSE TO DEVELOPMENT & PUBLIC WORKS
OPERATING EXPENSE AND WITHIN THE COMMUNITY DEVELOPMENT FUND
FROM OPERATING EXPENSE TO CAPITAL PROJECT EXPENSE.
ISSUE
STATEMENT:
At various times during the fiscal year, the Council is requested to adjust the annual budget
to reflect needed changes in planned activities, to recognize new revenues, or to make other
required changes. These adjustments to resources and requirements change the current
budget and are processed through supplemental budget requests scheduled by the Finance
Department on an annual basis.
This is the first of three FY21 supplemental budget requests to come before Council. The
supplemental budget being presented includes adjusting resources and requirements in the
General, Street, Special Revenue, Transient Room Tax, Community Development, Building
Code, Fire Local Option Levy, Police Local Option Levy, Bancroft Redemption, Bond
Sinking, Development Assessment Capital, Development Projects, Street Capital, Sanitary
Sewer Operations, Regional Wastewater Operations, Regional Wastewater Capital,
Ambulance, Storm Drainage Operations, Booth-Kelly, Regional Fiber Consortium,
Insurance, Vehicle & Equipment, and SDC Administration Funds and authorizes the
transfer of appropriations within the General Fund from the contingency expense to
Development & Public Works operating expense and within the Community Development
Fund from operating expense to capital project expense.
The City Council is asked to approve the attached Supplemental Budget Resolution.
ATTACHMENTS:
Attachment 1. Council Briefing Memorandum
Attachment 2. Supplemental Budget Resolution and Exhibit A
DISCUSSION/
FINANCIAL
IMPACT:
The overall financial impact of the Supplemental Budget Resolution and Appropriation
Transfer is to adjust department operating expenditures by $5,178,553, capital expenditures
by $4,607,503, reserves by $10,153,763, interfund transfers by ($562,276), debt service
payments by $5,900,000, contingency by ($255,961), miscellaneous fiscal transactions by
$108,050, and unappropriated balance by $44,223. These are offset by new revenue of
$7,413,112 and beginning cash adjustments of $17,760,743.
FY21 Supplemental Budget 1 Page 1 of 18
M E M O R A N D U M City of Springfield
Date: 10/19/2020
To: Nancy Newton, City Manager COUNCIL
From: Nathan Bell, Finance Director
Neil Obringer, Budget Officer
BRIEFING
Subject: FY21 SUPPLEMENTAL BUDGET 1 AND
APPROPRIATIONS TRANSFER
MEMORANDUM
ISSUE:
At various times during the fiscal year, the Council is requested to make adjustments to the annual
budget to reflect needed changes in planned activities, to recognize new revenues, or to make
other required adjustments. These adjustments to resources and requirements change the current
budget and are processed through supplemental budget requests scheduled by the Finance
Department on an annual basis.
This is the first of three scheduled FY21 supplemental budget requests to come before Council.
The supplemental budget being presented includes adjusting resources and requirements in the
General, Street, Special Revenue, Transient Room Tax, Community Development, Building Code, Fire
Local Option Levy, Police Local Option Levy, Bancroft Redemption, Bond Sinking, Development
Assessment Capital, Development Projects, Street Capital, Sanitary Sewer Operations, Regional Wastewater
Operations, Regional Wastewater Capital, Ambulance, Storm Drainage Operations, Booth-Kelly, Regional
Fiber Consortium, Insurance, Vehicle & Equipment, and SDC Administratio n Funds and authorizes the
transfer of appropriations within the General Fund from the contingency expense to Development & Public
Works operating expense and within the Community Development Fund from operating expense to capital
project expense.
The City Council is asked to approve the attached Supplemental Budget Resolution.
COUNCIL GOALS/
MANDATE:
Financially Responsible and Stable Government Services
BACKGROUND:
Supplemental budgets may be used to meet unexpected needs or to spend revenues not anticipated at
the time the original budget was adopted. In accordance with Oregon budget law, notification of this
supplemental budget and a hearing is made no later than five calendar days before the public meeting.
A public hearing is only required when a supplemental budget request changes total appropriations
within a fund by 10% or greater. Notification of this public hearing was published in the Register
Guard at least five days prior to the public hearing. The attached information identifies the individual
items that are included in the October 19th, 2020 Supplemental Budget request.
Changes to the budget included in this request fall into three general categories: reallocation of
existing appropriations authority, re-appropriations or carryovers, and new appropriation requests.
Reallocations move existing approved budget authority between already appropriated spending
categories, such as an appropriations transfer from a contingency account to operating expense.
Re-appropriations or carryovers represent money that was committed by contract in the previous
fiscal year but the contracted work was not completed within the fiscal year. The prior year’s
remaining budget amount needs to be appropriated into this year’s budget to allow final payments to
be made in the current year. Re-appropriations also may include money for capital projects that were
planned but not completed in the prior year. The projects are still scheduled and funds are being
carried forward to the current year’s budget.
Attachment 1, Page 1 of 3
FY21 Supplemental Budget 1 Page 2 of 3
New appropriation requests include both expenditure items that are funded by new revenue, such as a
new grant, and expenditure items that are being requested to be funded out of reserves. Those
requests funded from reserves include items implementing Council direction, emerging issues
identified by the City Executive Team that need to be resolved immediately, or to meet legal
requirements.
Change to Supplemental Budget Format:
In an effort to make supplemental budget information more useful to the Council and members of the
public, staff have made adjustments to the standard format of the supplemental budget resolution and
briefing memorandum. The resolution now includes columns showing the adopted budget, the
proposed changes, and a column showing the revised budget that results from those changes. In the
past, only the proposed changes were included in the resolution. Staff hope that by showing proposed
changes in the context of the larger budget it will improve usefullness for the Council, members of
the public, and staff.
Along with the change in format to the financial tables of the resolution, staff have moved much of
the detailed narrative text describing the purpose and amount of the proposed changes out of the
briefing memorandum and into the commentary sections within Exhibit A of the resolution itself.
Budget law requires that this narrative be included in the resolution and the removal from this
briefing memorandum removes redundancy between these documents. Staff have kept a narrative
summary in this briefing memorandum highlighting larger changes or those which may be of interest
to the Council. For this narrative summary, see the section below titled “Summary of Proposed
Changes by Fund.”
Summary of Proposed Changes by Fund:
All Funds Beginning Cash Adjustment
1. All funds beginning cash adjustments total $17,760,743. Usually beginning cash adjustments
occur because prior year expenses were not as great as predicted, resulting in more money
being available in the new year. In February, the budget preparers attempt to estimate the
status of the City’s expenditures as of the end of the fiscal year (June 30), but a variety of
factors can result in costs being ahead or behind schedule. Proceeding is a list of beginning
cash adjustments by fund.
Fund Change in
Beginning Cash
General - Fund 100 791,162$
Street - Fund 201 (66,678)
Special Revenue - Fund 204 164,217
Transient Room Tax - Fund 208 60,836
Community Development - Fund 210 (98,186)
Building Code - Fund 224 (139,359)
Fire Local Option Levy - Fund 235 169,183
Police Local Option Levy - Fund 236 395,984
Bancroft Redemption - Fund 305 (5,530)
Bond Sinking - Fund 306 44,223
Development Assessment Capital - Fund 419 3,240
Development Projects - Fund 420 137,617
Regional Wastewater Capital - Fund 433 5,104,800
Street Capital - Fund 434 1,798,895
Sanitary Sewer Operations - Fund 611 5,280,812
Regional Wastewater - Fund 612 (497,108)
Ambulance - Fund 615 (96,377)
Storm Drainage Operations - Fund 617 2,744,427
Booth-Kelly - Fund 618 249,108
Regional Fiber Consortium - Fund 629 (4,319)
Insurance - Fund 707 627,040
Vehicle & Equipment - Fund 713 1,051,217
SDC Administration - Fund 719 45,539
TOTAL 17,760,743$
Attachment 1, Page 2 of 3
FY21 Supplemental Budget 1 Page 3 of 3
General Fund 100
1. The City of Springfield Emergency Operations Center (EOC) is requesting a transfer of
appropriations of $215,961 from Contingency to Development & Public Works operating
expense to support continued operational costs associated with the COVID19 response. From
this total, $63,961 represents unspent appropriations from the prior fiscal year and the
remainder ($152,000) is new appropriation.
2. The City of Springfield Emergency Operations Center (EOC) is requesting a transfer of
appropriations of $40,000 from Contingency to Development & Public Works operating
expense to support unplanned expenses related to the McKenzie Holiday Farm Fire
response.
Special Revenue Fund 204
1. Add $171,000 for the purchase and installation of In-Car Video (ICV) systems for 24 patrol
fleet vehicles as well as installation of network and wifi infrastructure to facilitate efficient
offload of video footage from ICV systems.
2. Appropriate the remaining eligible Cares Act reimbursement for eligible projects in the
Special Revenue Fund ($1,350,254).
Community Development Fund 210
1. Recognize $694,291 in CDBG grant revenues and appropriate those funds to programs and
activities related to COVID-19.
2. Appropriations transfer of $250,000 in Development & Public Works operating expense to a
capital project expense account. These funds will be used to improve pedestrian crossings at
or near three (3) school locations (P21161).
Wastewater Operations Fund 611
1. Reallocate $55,000 from P61011 to P21131 to repair failing wastewater maintenance holes.
This change repsents a transfer from one project number to another and the change nets to
zero at the level of legal appopriations.
Stormwater Operations Fund 617
1. Reallocate $55,000 from P61011 to P21131 to repair failing stormwater maintenance holes.
This change repsents a transfer from one project number to another and the change nets to
zero at the level of legal appopriations.
Vehicle & Equipment Fund 713
1. Carry forward $273,294 in budget authority from FY20 to FY21 to replace the City of
Springfield telephone system and add $200,000 in new appropriations to install/upgrade
network cabling in City Hall to support the telephone system replacement.
RECOMMENDED ACTION:
Conduct a public hearing and adopt/not adopt the following resolutions :
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS:
GENERAL, STREET, SPECIAL REVENUE, TRANSIENT ROOM TAX, COMMUNITY DEVELOPMENT,
BUILDING CODE, FIRE LOCAL OPTION LEVY, POLICE LOCAL OPTION LEVY, BANCROFT
REDEMPTION, BOND SINKING, DEVELOPMENT ASSESSMENT CAPITAL, DEVELOPMENT
PROJECTS, STREET CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER
OPERATIONS, REGIONAL WASTEWATER CAPITAL, AMBULANCE, STORM DRAINAGE
OPERATIONS, BOOTH-KELLY, REGIONAL FIBER CONSORTIUM, INSURANCE, VEHICLE &
EQUIPMENT, AND SDC ADMINISTRATION AND AUTHORIZING THE TRANSFER OF
APPROPRIATIONS WITHIN THE GENERAL FUND FROM CONTINGENCY EXPENSE TO
DEVELOPMENT & PUBLIC WORKS OPERATING EXPENSE AND WITHIN THE COMMUNITY
DEVELOPMENT FUND FROM OPERATING EXPENSE TO CAPITAL PROJECT EXPENSE.
Attachment 1, Page 3 of 3
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
SUPPLEMENTAL BUDGET & APPROPRIATIONS TRANSFER #1
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING
FUNDS; GENERAL, STREET, SPECIAL REVENUE, TRANSIENT ROOM TAX, COMMUNITY
DEVELOPMENT, BUILDING CODE, FIRE LOCAL OPTION LEVY, POLICE LOCAL OPTION LEVY,
BANCROFT REDEMPTION, BOND SINKING, DEVELOPMENT ASSESSMENT CAPITAL,
DEVELOPMENT PROJECTS, STREET CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL
WASTEWATER OPERATIONS, REGIONAL WASTEWATER CAPITAL, AMBULANCE, STORM
DRAINAGE OPERATIONS, BOOTH-KELLY, REGIONAL FIBER CONSORTIUM, INSURANCE,
VEHICLE & EQUIPMENT, AND SDC ADMINISTRATION; AND AUTHORIZING THE TRANSFER
OF APPROPRIATIONS WITHIN THE GENERAL FUND FROM CONTINGENCY EXPENSE TO
DEVELOPMENT & PUBLIC WORKS OPERATING EXPENSE AND WITHIN THE COMMUNITY
DEVELOPMENT FUND FROM OPERATING EXPENSE TO CAPITAL PROJECT EXPENSE
WHEREAS, the Common Council has adopted the budget and made appropriations for Fiscal Year
2020-2021 through Resolution No. 2020-19 adopted June 15, 2020;
WHEREAS, ORS 294.471(1)(a) and (b) permit a supplemental budget due to an occurrence or
condition that was not known at the time the budget was prepared that requires a change in financial
planning or due to a pressing necessity that creates a need for prompt action;
WHEREAS, ORS 294.471(1)(c) permits a supplemental budget to account for funds made available by
another unit of federal, state or local government, the availability of which was unforeseen when
preparing the original budget;
WHEREAS, the Common Council is requested to make adjustments to the Fiscal Year 2020-2021
budget and appropriations to meet unexpected needs and to allow appropriations of new revenues
pursuant to ORS 294.471(1)(a), (b), and (c) as justified in Exhibit A, which is attached and
incorporated by reference;
WHEREAS, ORS 294.463 allows transfers of appropriations within a fund when authorized by
ordinance or resolution of the governing body, stating the need for the transfer, the purpose of the
authorized expenditure, and the amount transferred;
WHEREAS, this supplemental budget and adjustments to appropriations are being presented at a
public hearing at which the public may comment on such requests; and
WHEREAS, notice of a public hearing, including information regarding such revenues and
expenditures was published in a newspaper of general circulation not less than 5 days prior to the
public meeting,
Attachment 2, Page 1 of 11
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD:
Section 1: The Fiscal Year 2020-2021 budget and appropriations, as adopted by Resolution
No. 2020-19 are hereby adjusted as provided in Exhibit A.
Section 2: This Resolution will take effect upon adoption by the Council.
ADOPTED by the Common Council of the City of Springfield this ___ day of _________, ____,
by a vote of _____ for and ____ against.
ATTEST:
__________________________
City Recorder
Attachment 2, Page 2 of 11
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
General Fund - 100
Department Operating
City Manager's Office 1,552,858$ -$ -$ 1,552,858$
Development & Public Works 2,709,832 - 255,961 2,965,793 (2,3)
Finance 2,348,379 - - 2,348,379
Fire and Life Safety 11,973,034 - - 11,973,034
Human Resources 657,730 - - 657,730
Information Technology 1,976,896 - - 1,976,896
Legal Services 740,916 - - 740,916
Library 1,702,509 15,097 - 1,717,606 (4)
Police 16,152,892 - - 16,152,892
Total Department Operating 39,815,046 15,097 255,961 40,086,104
Non-Departmental
Transfers 1,010,062 616 - 1,010,678 (5)
Contingency 1,000,000 - (255,961) 744,039 (2,3)
Reserves*8,830,981 775,449 - 9,606,430 (1,4,5)
Total Non-Departmental 10,841,043 776,065 (255,961) 11,361,147
Total General Fund 50,656,089$ 791,162$ -$ 51,447,251$
Street Fund - 201
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 6,047,893$ 32,740$ -$ 6,080,633$ (2)
Finance 39,659 - - 39,659
Information Technology 374,485 - - 374,485
Total Department Operating 6,462,037 32,740 - 6,494,777
Non-Departmental
Transfers 150,000 - - 150,000
Reserves*2,888,060 (99,418) - 2,788,642 (1,2)
Total Non-Departmental 3,038,060 (99,418) - 2,938,642
Total Street Fund 9,500,097$ (66,678)$ -$ 9,433,419$
General Fund Commentary:
1. Beginning Cash Adjustment.
2. Appropriations transfer of $215, 961 from Contingency to Development & Public Works operating expense to support costs associated with the COVID19 response.
From this total, $63,961 represents unspent appropriations from the prior fiscal year and the remainder ($152,000) is new appropriation.
3. Appropriations transfer of $40,000 from Contingency to Development & Public Works operating expense to support unplanned expenses related to the McKenzie
Holiday Farm Fire response.
4. Reappropriation of $15,097 to support the replacement of books that were not purchased in time to receive in the FY20 budget.
5. Reappropriation of $616 for the Committee for Diversity and Inclusion (CDI) and a transfer of those funds from the General Fund to the Special Revenue Fund. Due to
the planning of events and outreach to occur between March and June, 2020 and the onset of the COVID-19 crisis, $616 in available funds were unable to be used in
FY20. Additionally, this request provides for the transfer of this appropriation from the General Fund to the Special Revenue Fund.
Street Fund Commentary:
1. Beginning Cash Adjustment
2. $32,740 carryover of funds appropriated in FY20 to support Springfield’s share of the consultant cost to prepare the Eugene-Springfield BUILD Grant application. The
activity was not completed and billed until FY21. The cost is being shared with the City of Eugene based upon the portion of the Grant funds each City would receive if
the project was awarded.
EXHIBIT A
SUPPLEMENTAL BUDGET #1 AND APPROPRIATIONS TRANSFER
FY2020-21
Attachment 2, Page 3 of 11
Special Revenue Fund - 204
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
City Manager's Office 38,230$ 110,116$ -$ 148,346$ (2,3)
Development & Public Works 15,500 1,403,852 - 1,419,352 (4,5,7)
Information Technology 22,000 - - 22,000
Library 128,213 - - 128,213
Police 175,300 312,030 - 487,330 (6,8)
Total Department Operating 379,243 1,825,998 - 2,205,241
Non-Departmental
Transfers 191,452 - - 191,452
Reserves*1,457,521 (9,783) - 1,447,738 (1,7,8)
Total Non-Departmental 1,648,973 (9,783) - 1,639,190
Total Special Revenue Fund 2,028,216$ 1,816,215$ -$ 3,844,431$
Transient Room Tax Fund - 208
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
City Manager's Office 440,862$ -$ -$ 440,862$
Development & Public Works 39,897 - - 39,897
Library 179,769 5,577 - 185,346 (2)
Total Department Operating 660,528 5,577 - 666,105
Non -Departmental
Transfers 797,222 - - 797,222
Reserves*1,551,526 55,259 - 1,606,785 (1,2)
Total Non-Departmental 2,348,748 55,259 - 2,404,007
Total Transient Room Tax Fund 3,009,276$ 60,836$ -$ 3,070,112$
Special Revenue Fund Commentary:
1. Beginning Cash Adjustment
2. Carryforward $99,500 unspent US Ignite grant funds from FY20 and add $10,000 appropriation for a new grant award for a COVID-19 related VR project with grant
funds being passed through to Lane Community College to pursue their project.
3. Transfer in of $616 from the General Fund for the Committee for Diversity and Inclusion. See commentary #5 from the General Fund.
4. Appropriate the remaining eligible Cares Act reimbursement for eligible projects in the special revenue fund ($1,350,254).
5. Recognize additional grant funds to bring the wetland and riparian inventory project for the UGB expansion areas to completion. Funding was originally authorized in
SB4 of FY20, but the full project budget was not added at that time. This request represents the full remaining project cost. This Funding for this includes $37,044 in
grant dollars from the Oregon Department of Land Conservation & Development (DLCD), $17,184 in the Stormwater Fund reserves, and a cash contribution of $13,554
from the Springfield Utility Board.
6. Recognize $122,027 in unexpended grant funding approved in FY2019-20 with grant timelines that crossed multiple fiscal years. Unexpended grant funds include
$19,495 in traffic safety related overtime grants, $4,933 from the 2019 BJA Bulletproof Vest Program grant, $43,315 from the previously approved 2017 and 2018 DOJ
Justice Assistance Grants, and $54,284 for Coronavirus Emergency Supplemental Funding program funds administered by the Police Department. This request will also
allow for the use of $19,000 in new traffic safety overtime enforcement grants awarded for use between 10/1/20 and 9/30/21.
7. Add $3,000 in technology fee reserves to support implementation of an online business license portal. This will allow customers to pay for and apply for business
licenses online. This option will reduce the amount of mail-in licenses received as well as in person appointments to the front counter. During FY20 budget preparation it
was unknown which vendor would be selected for this service and its associate cost.
8. Add $171,000 for the purchase and installation of In-Car Video (ICV) systems for 24 patrol fleet vehicles, as well as installation of network and wifi infrastructure to
facilitate efficient offload of video footage from ICV systems. At the time of FY21 budget preparation funds were only added for body camera implementation and not for
in-car video. Since that time the process of body camera implementation has made apparent operational benefits and financial efficiencies which staff believe justify this
additional appropriation.
Transient Room Tax Fund Commentary:
1. Beginning Cash Adjustment
2. The Library is requesting authority to carry forward $5,577 in Arts Commission Operating funds for expenditure in FY21. The funds carrying forward go toward the
Heritage Arts Grant Program which had grants issued across fiscal years.
Attachment 2, Page 4 of 11
Community Development Fund - 210
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 1,697,948$ 694,291$ (250,000)$ 2,142,239$ (2,3)
Finance 22,278 - - 22,278
Total Department Operating 1,720,226 694,291 (250,000) 2,164,517
Total Development & Public Works Capital Projects - - 250,000 250,000 (3)
Non-Departmental
Reserves*896,988 (98,186) - 798,802 (1)
Total Non-Departmental 896,988 (98,186) - 798,802
Total Community Development Fund 2,617,214$ 596,105$ -$ 3,213,319$
Building Code Fund - 224
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 1,224,985$ -$ -$ 1,224,985$
Fire & Life Safety 77,340 - - 77,340
Total Department Operating 1,302,325 - - 1,302,325
Non -Departmental
Reserves*3,150,541 (139,359) - 3,011,182 (1)
Total Non-Departmental 3,150,541 (139,359) - 3,011,182
Total Building Fund 4,452,866$ (139,359)$ -$ 4,313,507$
Fire Local Option Levy Fund - 235
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Fire and Life Safety 1,540,916$ -$ -$ 1,540,916$
Total Department Operating 1,540,916 - - 1,540,916
Non -Departmental
Reserves*976,304 169,183 - 1,145,487 (1)
Total Non-Departmental 976,304 169,183 - 1,145,487
Total Fire Local Option Levy Fund 2,517,220$ 169,183$ -$ 2,686,403$
Community Development Fund Commentary:
1. Beginning Cash Adjustment
2. Recognize $694,291 in CDBG grant revenues and appropriate those funds to programs and activities related to COVID-19.
3. Appropriations transfer of $250,000 in Development & Public Works operating expense to a capital project expense account. These funds will be used to improve
pedestrian crossings at or near three (3) school locations (P21161).
Building Code Fund Commentary:
1. Beginning Cash Adjustment
Fire Local Option Levy Fund Commentary:
1. Beginning Cash Adjustment
Attachment 2, Page 5 of 11
Police Local Option Levy Fund - 236
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Finance 667,541$ -$ -$ 667,541$
Legal Services 89,700 - - 89,700
Police 6,542,604 - - 6,542,604
Total Department Operating 7,299,845 - - 7,299,845
Non -Departmental
Reserves*2,183,283 395,984 - 2,579,267 (1)
Total Non-Departmental 2,183,283 395,984 - 2,579,267
Total Police Local Option Levy Fund 9,483,128$ 395,984$ -$ 9,879,112$
Bancroft Redemption Fund - 305
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Non -Departmental
Reserves*5,690$ (5,690)$ -$ -$ (1)
Total Non-Departmental 5,690 (5,690) - -
Total Bancroft Redemption Fund 5,690$ (5,690)$ -$ -$
Bond Sinking Fund - 306
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Non-Departmental
Debt Service 4,019,860$ -$ -$ 4,019,860$
Interfund Loan 2,175,000 - - 2,175,000
Unappropriated Ending Fund Balance*456,159 44,223 - 500,382 (1)
Total Non-Departmental 6,651,019 44,223 - 6,695,242
Total Bond Sinking Fund 6,651,019$ 44,223$ -$ 6,695,242$
Development Assessment Fund - 419
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Total Development & Public Works Capital Projects -$ 35,000$ -$ 35,000$ (2)
Non-Departmental
Reserves*698,333$ (31,760)$ -$ 666,573$ (1,2)
Total Non-Departmental 698,333 (31,760) - 666,573
Total Development Assessment Fund 698,333$ 3,240$ -$ 701,573$
Police Local Option Levy Fund Commentary:
1. Beginning Cash Adjustment
Bancroft Redemption Fund Commentary:
1. Zero out the Bancroft fund which is no longer needed.
Bond Sinking Fund Commentary:
1. Beginning Cash Adjustment
Development Assessment Capital Fund Commentary:
1. Beginning Cash Adjustment
2. Add $35,000 to a capital project account to finalize the design and award a contract to construct approximately 130 feet of public sanitary sewer pipe as part of a Local
Improvement District. The local sewer extension will address a health hazard resulting from two (2) properties which share a failed private lateral.
Attachment 2, Page 6 of 11
Development Projects Fund - 420
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Total Development & Public Works Capital Projects 297,132$ -$ -$ 297,132$
Non-Departmental
Reserves*4,370,533 137,617 - 4,508,150 (1)
Total Non-Departmental 4,370,533 137,617 - 4,508,150
Total Development Projects Fund 4,667,665$ 137,617$ -$ 4,805,282$
Regional Wastewater Capital Fund - 433
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 3,064,000$ 1,200,000$ -$ 4,264,000$ (1)
Total Department Operating 3,064,000 1,200,000 - 4,264,000
Total Development & Public Works Capital Projects 20,895,000 3,416,503 - 24,311,503 (1)
Non-Departmental
Transfers 24,710 - - 24,710
Reserves*62,094,623 (74,595) - 62,020,028 (1)
Total Non-Departmental 62,119,333 (74,595) - 62,044,738
Total Regional Wastewater Capital Fund 86,078,333$ 4,541,908$ -$ 90,620,241$
Street Capital Fund - 434
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 148,726$ -$ -$ 148,726$
Total Department Operating 148,726 - - 148,726
Total Development & Public Works Capital Projects 9,716,514 906,000 - 10,622,514 (2)
Non-Departmental
Reserves*2,885,130 892,895 - 3,778,025 (1,2)
Total Non-Departmental 2,885,130 892,895 - 3,778,025
Total Street Capital Fund 12,750,370$ 1,798,895$ -$ 14,549,265$
Development Projects Fund Commentary:
1. Beginning Cash Adjustment
Regional Wastewater Fund Commentary:
1. At the 09/11/2020 meeting of the Metropolitan Wastewater Management Commission the following actions were approved by the commission; increase beginning cash
by $5,104,800, carryover a total of $3,416,503 in various capital projects, carryover a total of $95,000 in Equipment Replacement, add $225,000 in Major Rehab and
$200,000 in Capital Outlay at the wastewater treatment plant. Also included are additional spending requests totaling $680,000: $510,000 for Major Rehab and
$170,000 for Major Capital Outlay. One revenue item is being reduced: the XFR from operations to capital is being reduced by $562,892 due to a shortfall in operations.
Finally, the four capital reserves are being adjusted: the Capital Reserve, the Equipment Replacement Reserve, the Improvement SDC Reserve and the Reimbursement
SDC Reserve.
Street Capital Fund Commentary:
1. Beginning Cash Adjustment
2. Carry forward $906,000 in unspent funds from FY20 and reprogram them to FY21 for project activities which are under contract. The Contractual Services are for
design of street preservation projects funded through voter approved bonds approved in 2018.
Attachment 2, Page 7 of 11
Sanitary Sewer Operations Fund - 611
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 4,301,895$ -$ -$ 4,301,895$
Finance 42,277 - - 42,277
Information Technology 359,866 - - 359,866
Total Department Operating 4,704,038 - - 4,704,038
Total Development & Public Works Capital Projects 7,029,924 - - 7,029,924
Non-Departmental
Debt Service 1,710,605 - - 1,710,605
Reserves*18,870,694 5,280,812 - 24,151,506 (1)
Total Non-Departmental 20,581,299 5,280,812 - 25,862,111
Total Sewer Operations Fund 32,315,261$ 5,280,812$ -$ 37,596,073$
Regional Wastewater Fund - 612
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 19,600,899$ 65,784$ -$ 19,666,683$ (1)
Finance 169,100 - - 169,100
Total Department Operating 19,770,000 65,784 - 19,835,784
Non-Departmental
Transfers 13,750,000 (562,892) - 13,187,108 (1)
Debt Service 4,260,934 - - 4,260,934
Reserves*9,711,214 - - 9,711,214
Total Non-Departmental 27,722,148 (562,892) - 27,159,256
Total Regional Wastewater Fund 47,492,148$ (497,108)$ -$ 46,995,040$
Ambulance Fund - 615
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Fire and Life Safety 6,648,376$ -$ -$ 6,648,376$
Total Department Operating 6,648,376 - - 6,648,376
Non-Departmental
Reserves*341,823 (96,377) - 245,446 (1)
Total Non-Departmental 341,823 (96,377) - 245,446
Total Ambulance Fund 6,990,199$ (96,377)$ -$ 6,893,822$
Sanitary Sewer Operations Fund Commentary:
1. Beginning Cash Adjustment
Regional Wastewater Operations Fund Commentary:
1. At the 09/11/2020 meeting of the Metropolitan Wastewater Management Commission (MWMC) the following actions were approved by the commission; a net
decrease to beginning cash of $497,108, and the carry forward of one item to the FY21 budget. The requested carry forward includes $65,784 which remains from a
FY19 $100,000 appropriation for MWMC to pay for the Regional Sewer SDC when the applicant is low income and the size of the Accessory Dwelling Unit is less than
800 square feet. This produces a total of $562,892 to be reduced from the xfr to capital in order to keep the FY21 budget balanced.
Ambulance Fund Commentary:
1. Beginning Cash Adjustment
Attachment 2, Page 8 of 11
Storm Drainage Operating Fund - 617
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 5,952,670$ 17,184$ -$ 5,969,854$ (3)
Finance 42,278 - - 42,278
Information Technology 279,518 - - 279,518
Total Department Operating 6,274,466 17,184 - 6,291,650
Total Development & Public Works Capital Projects 8,213,925 - - 8,213,925
Non-Departmental
Debt Service 705,380 5,900,000 - 6,605,380 (2)
Misc Fiscal Transactions - 108,050 - 108,050 (2)
Reserves*12,244,938 2,019,193 - 14,264,131 (1,2,3)
Total Non-Departmental 12,950,318 8,027,243 - 20,977,561
Total Drainage Operating Fund 27,438,709$ 8,044,427$ -$ 35,483,136$
Booth-Kelly Fund - 618
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 520,701$ -$ -$ 520,701$
Total Department Operating 520,701 - - 520,701
Total Development & Public Works Capital Projects 220,000 - - 220,000
Non-Departmental
Transfers 73,626 - - 73,626
Reserves*1,309,218 249,108 - 1,558,326 (1)
Total Non-Departmental 1,382,844 249,108 - 1,631,952
Total Booth-Kelly Fund 2,123,545$ 249,108$ -$ 2,372,653$
Regional Fiber Consortium - 629
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Finance 205,449$ -$ -$ 205,449$
Total Department Operating 205,449 - - 205,449
Non-Departmental
Reserves*343,083 (4,319) - 338,764 (1)
Total Non-Departmental 343,083 (4,319) - 338,764
Total Regional Fiber Consortium Fund 548,532$ (4,319)$ -$ 544,213$
Regional Fiber Consortium Fund Commentary:
1. Beginning Cash Adjustment
Storm Drainage Operating Fund Commentary:
1. Beginning Cash Adjustment
2. Add the appropriations necessary to support refinancing of 2010 stormwater bonds. The City is taking advantage of low interest rates and this condition was not known
at the time of FY21 budget preparation.
3. Use of $17,184 reserves as local match for grant award to bring the wetland and riparian inventory project for the UGB expansion areas to completion. See Special
Revenue Fund commentary #5 for grant award details.
Booth-Kelly Fund Commentary:
1. Beginning Cash Adjustment
Attachment 2, Page 9 of 11
Insurance Fund - 707
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Human Resources 779,623$ -$ -$ 779,623$
Health Insurance 9,236,983 - - 9,236,983
Property & Liability 1,028,498 - - 1,028,498
Worker's Compensation 807,322 - - 807,322
Total Department Operating 11,852,426 - - 11,852,426
Non-Departmental
Reserves*9,063,043 627,040 - 9,690,083 (1)
Total Non-Departmental 9,063,043 627,040 - 9,690,083
Total Insurance Fund 20,915,469$ 627,040$ -$ 21,542,509$
Vehicle and Equipment Fund - 713
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 825,018$ 812,627$ -$ 1,637,645$ (2,3,4,5,6)
Finance 10,000 - - 10,000
Human Resources 4,000 - - 4,000
Fire & Life Safety 1,839,000 - - 1,839,000
Information Technology 612,292 473,294 - 1,085,586 (7)
Library 8,000 - - 8,000
Police 381,000 30,000 - 411,000 (8)
Total Department Operating 3,679,310 1,315,921 - 4,995,231
Non-Departmental
Debt Service 153,895 - - 153,895
Reserves*8,679,982 65,171 - 8,745,153 (1,3,4,5,6,7,8)
Total Non-Departmental 8,833,877 65,171 - 8,899,048
Total Vehicle and Equipment Fund 12,513,187$ 1,381,092$ -$ 13,894,279$
Insurance Fund Commentary:
1. Beginning Cash Adjustment
Vehicle & Equipment Fund Commentary:
1. Beginning Cash Adjustment
2. $129,875 carryforward and new funding for the replacement of the 20,000 gallon diesel fuel tank at the Regional Fuel Facility (RFF) from FY2020 to FY2021. Bids
were received and a contract executed in FY2020 but there is an approximately four month lead time to manufacture the tank. The City should be receiving the tank in
December 2020. The remaining budget of $86,745 in FY20 is not enough to complete the project so additional funding of $43,130 is requested. The cost of this project
will be shared proportionately among the fuel facility partners.
3. Carryforward of $584,982 from FY2020 for vehicles purchased in FY2020 but which were not delivered until FY2021.
4. $16,000 in new appropriations to purchase a truck mounted Vehicle Changeable Message Sign (VCMS) board to help provide a higher level of safety during protest
response and other special events which were not planned for during the preparation of the FY21 budget. A truck mounted VCMS board would greatly enhance the
traffic teams ability to provide safe and responsive traffic control in emergency situations.
5. $35,000 in new appropriations to add a truck to support the Maintenance Apprentice crew added by Council in the Winter of 2020. At the time of budget preparation it
was unknown if an additional vehicle was needed. Additionally, the OPS division is now fully staffed up leading to the need for an additional vehicle.
6. $46,770 in new appropriations to replace an Operations Pickup. The vehicle was in an accident and the insurance carrier determining the vehicle a total loss.
7. Carry forward $273,294 from FY20 to FY21 to replace the City of Springfield Telephone System and add $200,000 in new appropriations to install/upgrade network
cabling in City Hall. The need to replace network cabling as part of the telephone replacement project was unknown at the time of FY21 budget preparation.
8. $30,000 in computer equipment reserves to fund the replacement of City network switches and related equipment at the Springfield Justice Center, which are necessary
for the ongoing reliability of the public safety software system used by Springfield Police Department, Eugene Police Department, Eugene-Springfield Fire Department
and UofO Police Department and hosted by the City of Eugene Information Services Department. Funding had been included and approved within the City's FY2019-20
budget, however the equipment replacement project was not completed within that timeline.
Attachment 2, Page 10 of 11
SDC Administration Fund - 719
FY21
Adopted Budget
Supplemental
Budget #1
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 407,906$ -$ -$ 407,906$
Finance 34,056 - - 34,056
Information Technology 71,661 - - 71,661
Total Department Operating 513,624 - - 513,624
Non-Departmental
Reserves*163,272 45,539 - 208,811
Total Non-Departmental 163,272 45,539 - 208,811
Total SDC Administration Fund 676,896$ 45,539$ -$ 722,435$
TOTAL RESOLUTION 346,129,462$ 25,173,855$ -$ 371,303,317$
SDC Fund Commentary:
1. Beginning Cash Adjustment
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
Attachment 2, Page 11 of 11