HomeMy WebLinkAboutItem 05 FY21 Supplemental Budget #2 AGENDA ITEM SUMMARY Meeting Date: 2/16/2021
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 #2 & 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, FIRE LOCAL OPTION LEVY, SANITARY SEWER OPERATIONS,
AMBULANCE, STORM DRAINAGE OPERATIONS, INSURANCE, AND VEHICLE &
EQUIPMENT AND AUTHORIZING THE TRANSFER OF APPROPRIATIONS WITHIN
THE GENERAL FUND FROM CONTINGENCY EXPENSE TO CITY MANAGERS
OFFICE OPERATING 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 second 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, Fire Local Option Levy,
Sanitary Sewer Operations, Ambulance, Storm Drainage Operations, Insurance, and Vehicle
& Equipment funds and a transfer of appropriations from Contingency to City Manager’s
Office operating 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 is to adjust department
operating expenditures by $1,107,859, capital expenditures by $360,000, and interfund
transfers by $68,100. These are offset by new revenue of $989,959, a reduction in reserves
of $541,000 and a reduction in Contingency of $5,000.
FY21 Supplemental Budget 2 Page 1 of 18
M E M O R A N D U M City of Springfield
Date: 2/16/2021
To: Nancy Newton, City Manager COUNCIL
From: Nathan Bell, Finance Director
Neil Obringer, Budget Officer
BRIEFING
Subject: FY21 SUPPLEMENTAL BUDGET 2 &
APPROPRIATIONS TRANSFER
MEMORANDUM
ISSUE:
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 second 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, Fire Local Option Levy, Sanitary Sewer
Operations, Ambulance, Storm Drainage Operations, Insurance, and Vehicle & Equipment funds
and a transfer of appropriations from Contingency to City Manager’s Office operating 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 February 16th, 2021 Supplemental Budget request.
Changes to the budget included in this request fall into three general categories: re-appropriations or
carryovers, new appropriation requests, and transfers of existing appropriations.
Re-appropriations or carryovers represent money that was committed by contract in the previous 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.
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.
Attachment 1, Page 1 of 3
FY21 Supplemental Budget 2 Page 2 of 3
Transfers of existing appropriations move existing approved budget authority between already
appropriated spending categories, such as an appropriations transfer from a contingency account to
operating expense.
Summary of Proposed Changes by Fund:
General Fund 100
1. The Finance Department requests authority to make a correction to the Right of Way Fee
paid to the General Fund and Street Fund from the Stormwater and Sanitary Sewer Funds.
This correction will result in $23,700 in additional revenue to the General Fund and $35,600
to the Street Fund. The FY2020 Q4 transfer needed correction to reflect final year end Sewer
Fund and Stormwater Fund revenue accruals.
2. The City of Springfield City Managers Office (CMO) is requesting a carryover of $92,730
for the Council's Mission, Vision & Values project from FY20. The purpose of this project is
to formalize the City's identity, act as a guide for providing services to the community, and
lay the foundation for future strategic planning efforts.
3. The City of Springfield Fire & Life Safety Department requests recognition of $352,179 in
Conflagration revenue associated with deployment of staff to California from August 20th,
2020 – October 16th, 2020. This amount is also distributed across the Fire Local Option Levy
Fund 235 and the Ambulance Fund 615.
4. CMO is requesting an appropriations transfer of $5,000 from the General Fund Contingency
to the Special Revenue Fund 204 to establish a special events budget for approved employee
attendance at events supporting local partners and organizations.
Special Revenue Fund 204
5. The Police Department requests authority to recognize $125,420 in grants. The Department
of Justice & The Office of Justice Programs awarded the City grants for implementation of
body cameras and to reimburse bullet proof vest purchases.
6. The Police Department requests $76,185 for the purchase and upfitting of a Ford Transit van
to replace the current CAHOOTS van.
Transient Room Tax Fund 208
7. CMO requests the use of $360,000 in reserves to purchase property from the Oregon
Department of Transportation related to the Springfield Flame sculpture.
Ambulance 615
8. The City of Springfield Fire & Life Safety Department requests authority to to recognize
$336,275 in revenue for the Oregon Ground Emergency Medical Transport (GEMT) filing
completed on 11/30/2020. The Oregon GEMT makes supplemental payments to eligible
GEMT providers who offer services to Oregon Health Authority Medicaid recipients.
Storm Drainage Operations 617
9. The Development & Public Works Department (DPW) requests the use of $250,000 in
reserves to support the Operations Emergency Management and Surface Drainage programs.
The additional funding would be used to help the Operations team be adequately prepared for
flood response with sandbags, NOAQ Boxwall, and storage.
Insurance Fund 707
10. The Human Resources Department (HR) is requesting the use of $63,220 in reserves to fund
the implementation costs of new Risk Management Information System software.
Attachment 1, Page 2 of 3
FY21 Supplemental Budget 2 Page 3 of 3
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, FIRE LOCAL OPTION
LEVY, SANITARY SEWER OPERATIONS, AMBULA NCE, STORM DRAINAGE OPERATIONS,
INSURANCE, AND VEHICLE & EQUIPMENT AND AUTHORIZING THE TRANSFER OF
APPROPRIATIONS WITHIN THE GENERAL FUND FROM CONTINGENCY EXPENSE TO CITY
MANAGERS OFFICE OPERATING EXPENSE.
Attachment 1, Page 3 of 3
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
SUPPLEMENTAL BUDGET & APPROPRIATIONS TRANSFER #2
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS:
GENERAL, STREET, SPECIAL REVENUE, TRANSIENT ROOM TAX, FIRE LOCAL OPTION LEVY,
SANITARY SEWER OPERATIONS, AMBULANCE, STORM DRAINAGE OPERATIONS, INSURANCE,
VEHICLE & EQUIPMENT; AND AUTHORIZING THE TRANSFER OF APPROPRIATIONS WITHIN THE
GENERAL FUND FROM CONTINGENCY EXPENSE TO CITY MANAGERS OFFICE OPERATING
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 and as amended by Resolution 2020-33 adopted
October 19, 2020.
WHEREAS, ORS 294.471(1)(a), (b), and (c) 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; due to a
pressing necessity that creates a need for prompt action, that was not reasonably be foreseen when preparing
the original budget or Supplemental Budget 1; or to budget funds that are made available by another unit of
federal, state, or local government, which funds were not reasonably be foreseen when preparing the original
budget or Supplemental Budget 1;
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,
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 and as amended by Resolution 2020-33 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 1 of 10
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
General Fund - 100
Department Operating
City Manager's Office 1,552,858$ -$ 92,730$ -$ 1,645,588$ (1)
Development & Public Works 2,709,832 - - 255,961 2,965,793
Finance 2,348,379 - - - 2,348,379
Fire and Life Safety 11,973,034 - 285,114 - 12,258,148 (2)
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
Police 16,152,892 - - - 16,152,892
Total Department Operating 39,815,046 15,097 377,844 255,961 40,463,948
Non-Departmental
Transfers 1,010,062 616 35,600 5,000 1,051,278 (3,4)
Contingency 1,000,000 - - (260,961) 739,039 (4)
Reserves*8,830,981 775,449 (69,030) - 9,537,400 (1,3)
Total Non-Departmental 10,841,043 776,065 (33,430) (255,961) 11,327,717
Total General Fund 50,656,089$ 791,162$ 344,414$ -$ 51,791,665$
Street Fund - 201
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 6,047,893$ 32,740$ -$ -$ 6,080,633$
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) 35,600 - 2,824,242 (1)
Total Non-Departmental 3,038,060 (99,418) 35,600 - 2,974,242
Total Street Fund 9,500,097$ (66,678)$ 35,600$ -$ 9,469,019$
General Fund Commentary:
1. Carry forward the remaining funds of $92,730 from the Mission, Vision & Values project due to COVID-19 and City Council/Mayor turnover. This appropriation relates to an executed
contract and at the time of budget preparation the amount of available carryforward was unknown.
2. Additional spending authority and revenue recognition of $285,114 associated with Conflagration deployment within Oregon and to California from August 20 - October 16, 2020. This
supplemental budget recognizes new revenue from another governmental entity which was not anticipated at the time of budget development.
3. The 2020 FY2020 Q4 ROW transfer was short due to being done before the sewer fund revenue accruals were done. This correction results in new revenue to the General Fund of $23,700,
new revenue to the Street Fund of $35,600 with a corresponding reduction in reserves in the Sewer Fund of $28,400 and Stormwater Fund of $30,900. The need for this correction was not
known until Winter 2020/21.
4. Appropriations transfer to establish a special events budget to fund City executive team members and approved employee attendance at events supporting local partners and organizations,
through a transfer of $5,000 from the General Fund Contingency to the Special Revenue Fund. The addition of this funding corrects an oversight from FY21 budget development.
Street Fund Commentary:
1. See footnote #3 in General Fund - 100 commentary section.
EXHIBIT A
SUPPLEMENTAL BUDGET #2 AND APPROPRIATIONS TRANSFER
FY2020-21
Exhibit A, Page 1 of 9
Attachment 2, Page 2 of 10
Special Revenue Fund - 204
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
City Manager's Office 38,230$ 110,116$ 5,000$ -$ 153,346$ (1)
Development & Public Works 15,500 1,403,852 - - 1,419,352
Information Technology 22,000 - - - 22,000
Library 128,213 - - - 128,213
Police 175,300 312,030 201,605 - 688,935 (2,3)
Total Department Operating 379,243 1,825,998 206,605 - 2,411,846
Non-Departmental
Transfers 191,452 - - - 191,452
Reserves*1,457,521 (9,783) - - 1,447,738
Total Non-Departmental 1,648,973 (9,783) - - 1,639,190
Total Special Revenue Fund 2,028,216$ 1,816,215$ 206,605$ -$ 4,051,036$
Transient Room Tax Fund - 208
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
City Manager's Office 440,862$ -$ 360,000$ -$ 800,862$ (1)
Development & Public Works 39,897 - - - 39,897
Library 179,769 5,577 - - 185,346
Total Department Operating 660,528 5,577 360,000 - 1,026,105
Non -Departmental
Transfers 797,222 - - - 797,222
Reserves*1,551,526 55,259 (360,000) - 1,246,785 (1)
Total Non-Departmental 2,348,748 55,259 (360,000) - 2,044,007
Total Transient Room Tax Fund 3,009,276$ 60,836$ -$ -$ 3,070,112$
Special Revenue Fund Commentary:
1. See footnote #4 from General Fund - 100 commentary section.
2. The Springfield Police Department was awarded $125,420 in grants to support body worn camera implementation ($120,000) and the purchase of bullet proof vests ($5,420). This
supplemental budget recognizes new revenue from another governmental entity which was not anticipated at the time of budget development.
3. Charges that are related to purchasing and retrofitting a new CAHOOTS van for a total cost of $78,185. The source of the funds include; $30,000 in a Oregon Health Authority Grant,
$18,685 in a Justice Assistance Grant, and a contribution of $27,500 in Fire & Life Safety Department vehicle reserves (Fund 713). The van is experiencing recent maintenance and repair
issues.
Transient Room Tax Fund Commentary:
1. The Springfield City Council authorized an acquisition of real property from ODOT for a purchase price of $345,000. Due to landscaping and other necessary updates, project cost will be
$360,000. This property transaction was dependent on finalizing environmental remediation work by DEQ, so at the time of budget preparation the timeline for closing the sale was not
ascertained.
Exhibit A, Page 2 of 9
Attachment 2, Page 3 of 10
Community Development Fund - 210
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 1,697,948$ 694,291$ -$ (250,000)$ 2,142,239$
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
Non-Departmental
Reserves*896,988 (98,186) - - 798,802
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
Supplemental
Budget #2
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
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
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Fire and Life Safety 1,540,916$ -$ 37,753$ -$ 1,578,669$ (1)
Total Department Operating 1,540,916 - 37,753 - 1,578,669
Non -Departmental
Reserves*976,304 169,183 - - 1,145,487
Total Non-Departmental 976,304 169,183 - - 1,145,487
Total Fire Local Option Levy Fund 2,517,220$ 169,183$ 37,753$ -$ 2,724,156$
Community Development Fund Commentary:
- No current activity.
Building Code Fund Commentary:
- No current activity.
Fire Local Option Levy Fund Commentary:
1. Additional spending authority and revenue recognition of $37,753 associated with Conflagration deployment within Oregon and to California from August 20 - October 16, 2020. This
supplemental budget recognizes new revenue from another governmental entity which was not anticipated at the time of budget development.
Exhibit A, Page 3 of 9
Attachment 2, Page 4 of 10
Police Local Option Levy Fund - 236
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Finance 667,541$ -$ -$ -$ 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
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
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Non -Departmental
Reserves*5,690$ (5,690)$ -$ -$ -$
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
Supplemental
Budget #2
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
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
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Total Development & Public Works Capital Projects -$ 35,000$ -$ -$ 35,000$
Non-Departmental
Reserves*698,333 (31,760) - - 666,573
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:
- No current activity.
Bancroft Redemption Fund Commentary:
- No current activity.
Bond Sinking Fund Commentary:
- No current activity.
Development Assessment Capital Fund Commentary:
- No current activity.
Exhibit A, Page 4 of 9
Attachment 2, Page 5 of 10
Development Projects Fund - 420
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
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
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
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 3,064,000$ 1,200,000$ -$ -$ 4,264,000$
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
Non-Departmental
Transfers 24,710 - - - 24,710
Reserves*62,094,623 (74,595) - - 62,020,028
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
Supplemental
Budget #2
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
Non-Departmental
Reserves*2,885,130 892,895 - - 3,778,025
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:
- No current activity.
Regional Wastewater Fund Commentary:
- No current activity.
Street Capital Fund Commentary:
- No current activity.
Exhibit A, Page 5 of 9
Attachment 2, Page 6 of 10
Sanitary Sewer Operations Fund - 611
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 4,301,895$ -$ 28,400$ -$ 4,330,295$ (1)
Finance 42,277 - - - 42,277
Information Technology 359,866 - - - 359,866
Total Department Operating 4,704,038 - 28,400 - 4,732,438
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 (28,400) - 24,123,106 (1)
Total Non-Departmental 20,581,299 5,280,812 (28,400) - 25,833,711
Total Sewer Operations Fund 32,315,261$ 5,280,812$ -$ -$ 37,596,073$
Regional Wastewater Fund - 612
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 19,600,899$ 65,784$ -$ -$ 19,666,683$
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
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
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Fire and Life Safety 6,648,376$ -$ 113,137$ -$ 6,761,513$ (1,2)
Total Department Operating 6,648,376 - 113,137 - 6,761,513
Non-Departmental
Reserves*341,823 (96,377) 252,450 - 497,896 (2)
Total Non-Departmental 341,823 (96,377) 252,450 - 497,896
Total Ambulance Fund 6,990,199$ (96,377)$ 365,587$ -$ 7,259,409$
Sanitary Sewer Operations Fund Commentary:
1. See footnote #3 in General Fund - 100 commentary section.
Regional Wastewater Operations Fund Commentary:
- No current activity.
Ambulance Fund Commentary:
1. Additional spending authority and revenue recognition of $29,312 associated with Conflagration deployment within Oregon and to California from August 20 - October 16, 2020. This
supplemental budget recognizes new revenue from another governmental entity which was not anticipated at the time of budget development.
2. Fire & Life Safety requests authority to recognize $336,275 in revenue for the Oregon Ground Emergency Medical Transport (GEMT) filing completed on 11/30/2020. Adds $83,825 in
appropriations for state filing fee and increase operating reserve by $252,450. This supplemental budget recognizes new revenue from another governmental entity which was not anticipated at
the time of budget development.
Exhibit A, Page 6 of 9
Attachment 2, Page 7 of 10
Storm Drainage Operating Fund - 617
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 5,952,670$ 17,184$ 280,900$ -$ 6,250,754$ (1,2)
Finance 42,278 - - - 42,278
Information Technology 279,518 - - - 279,518
Total Department Operating 6,274,466 17,184 280,900 - 6,572,550
Total Development & Public Works Capital Projects 8,213,925 - - - 8,213,925
Non-Departmental
Debt Service 705,380 5,900,000 - - 6,605,380
Misc Fiscal Transactions - 108,050 - - 108,050
Reserves*12,244,938 2,019,193 (280,900) - 13,983,231 (1,2)
Total Non-Departmental 12,950,318 8,027,243 (280,900) - 20,696,661
Total Drainage Operating Fund 27,438,709$ 8,044,427$ -$ -$ 35,483,136$
Booth-Kelly Fund - 618
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
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
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
Supplemental
Budget #2
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
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:
- No current activity.
Storm Drainage Operating Fund Commentary:
1. Development & Public Works Operations Division request the use of $250,000 in reserves for the purchase of floodfight supplies. The additional funding would be used to help the
Operations team be adequately prepared for flood response with sandbags, NOAQ Boxwall, and storage. This expenditure is in response to the elevated flooding risks that are the result of the
Holiday Farm fire which occurred after the FY21 budget was adopted.
2. See footnote #3 in General Fund - 100 commentary section.
Booth-Kelly Fund Commentary:
- No current activity.
Exhibit A, Page 7 of 9
Attachment 2, Page 8 of 10
Insurance Fund - 707
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Human Resources 779,623$ -$ -$ -$ 779,623$
Health Insurance 9,236,983 - - - 9,236,983
Property & Liability 1,028,498 - 31,610 - 1,060,108 (1)
Worker's Compensation 807,322 - 31,610 - 838,932 (1)
Total Department Operating 11,852,426 - 63,220 - 11,915,646
Non-Departmental
Reserves*9,063,043 627,040 (63,220) - 9,626,863 (1)
Total Non-Departmental 9,063,043 627,040 (63,220) - 9,626,863
Total Insurance Fund 20,915,469$ 627,040$ -$ -$ 21,542,509$
Vehicle and Equipment Fund - 713
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 825,018$ 812,627$ -$ -$ 1,637,645$
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
Library 8,000 - - - 8,000
Police 381,000 30,000 - - 411,000
Total Department Operating 3,679,310 1,315,921 - - 4,995,231
Non-Departmental
Debt Service 153,895 - - - 153,895
Interfund Transfers - - 27,500 - 27,500 (1)
Reserves*8,679,982 65,171 (27,500) - 8,717,653
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. The Human Resources Department (HR) is requesting the use of $63,220 in reserves to fund the implementation costs of a new Risk Management Information System (RMIS) software. This
action is in response to a request from the City's insurance provider to implement an enterprise risk management program. The use of this RMIS software will allow for the efficient
management of this program. The need to move forward with implementation now was not known until after budget development (July-Aug of 2020).
Vehicle & Equipment Fund Commentary:
1. See footnote #3 in Special Revenue Fund - 204 commentary section.
Exhibit A, Page 8 of 9
Attachment 2, Page 9 of 10
SDC Administration Fund - 719
FY21
Adopted Budget
Supplemental
Budget #1
Supplemental
Budget #2
Appropriations
Transfer
FY21
Revised Budget
Department Operating
Development & Public Works 407,906$ -$ -$ -$ 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$ 989,959$ -$ 372,293,276$
SDC Fund Commentary:
- No current activity.
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
Exhibit A, Page 9 of 9
Attachment 2, Page 10 of 10