HomeMy WebLinkAboutItem 09 FY22 Budget Adoption AGENDA ITEM SUMMARY Meeting Date: 6/21/2021
Meeting Type: Regular Meeting
Staff Contact/Dept.: Nathan Bell/Finance
Staff Phone No: 541.726.2364
Estimated Time: 10 Minutes
S P R I N G F I E L D
C I T Y C O U N C I L
Council Goals: Provide Financially
Responsible and
Innovative Government
Services
ITEM TITLE:
FISCAL YEAR 2021/22 CITY BUDGET ADOPTION
ACTION
REQUESTED:
1. Conduct a public hearing on the Fiscal Year 2021/22 City Budget.
2. Adopt/Not Adopt the following: A RESOLUTION ADOPTING THE FISCAL
YEAR 2021/22 CITY OF SPRINGFIELD BUDGET, MAKING
APPROPRIATIONS, AND IMPOSING AND CATEGORIZING THE
TAXES.
ISSUE
STATEMENT:
The City Council is requested to hold a public hearing on the Fiscal Year 2021/22
(FY22) City budget as recommended by the Budget Committee and approve a
resolution adopting the Fiscal Year 2021/22 City budget, making appropriations,
and imposing and categorizing the taxes.
ATTACHMENTS:
1. Council Briefing Memorandum
2. Resolution and exhibit (Budget Committee Approved)
DISCUSSION/
FINANCIAL
IMPACT:
See attached Council Briefing Memorandum
M E M O R A N D U M City of Springfield
Date: 6/21/2021
To: Nancy Newton, City Manager COUNCIL
From: Nathan Bell, Finance Director
Neil Obringer, Budget Officer
BRIEFING
Subject: Fiscal Year 2021/22 City Budget Adoption MEMORANDUM
ISSUE:
The City Council is requested to hold a public hearing on the Fiscal Year 2021/22 (FY22) City
Budget as recommended by the Budget Committee and approve a resolution adopting the Fiscal
Year 2021/22 City budget, making appropriations, and imposing and categorizing the taxes.
COUNCIL GOALS/
MANDATE:
Provide Financially Responsible and Innovative Government Services
The City of Springfield budget process is governed by the Oregon’s Revised Statues 294. The
budget process develops an annual financial plan for the City of Springfield’s spending agencies
and citizens that accurately depicts and measures anticipated revenues and expenditures in order
to support the City’s objectives, maintain financial stability, and comply with statutory
requirements.
BACKGROUND:
The Budget Committee finalized its review of the FY22 Proposed Budget on May 11, 2021 and
made the following changes to the proposed budget: 1.) Add FY22 interfund loan to SEDA
Downtown, 2.) Add repayment of FY21 interfund loan from SEDA to City, 3.) Add additional
appropriations for City Hall network cabling, 4.) Reduce state marijuana apportionment revenue.
The resulting action created the FY22 Approved Budget for Council consideration. Oregon
Budget Law requires that the City Council hold a public hearing prior to any action on the
adoption of the Approved Budget. Oregon Budget Law also allows the City Council to adopt
changes made to the budget approved by the City’s Budget Committee, within limits set by the
Oregon Budget Law. The Council can increase the total expenditures within a fund by not more
than $5,000 or 10% of the estimated expenditures in the fund (whichever is greater). There is no
limit on the amount by which a fund can be reduced.
The FY22 Budget Committee Approved Budget in the amount of $352,130,510 is as follows:
City of Springfield Fiscal Year 2020/21 Budget (All Funds)
Personal Services 59,802,391
Materials and Services 55,887,292
Capital Outlay 3,329,100
Capital Projects 40,932,216
Contingency 1,000,000
Unappropriated Ending Fund Balance 518,185
Reserves 166,052,281
Interfund Transfers 12,726,442
Interfund Loan 1,500,000
Debt Service 10,382,603
TOTAL – ALL FUNDS $ 352,130,510
Attachment 1, Page 1 of 2
MEMORANDUM Page 2
RECOMMENDED ACTION:
The Council is requested to first hold a public hearing on the FY22 budget as recommended by
the Budget Committee. If desired, the Council may then make adjustments to the recommended
budget within the guidelines discussed above.
FY22 Budget Committee Approved Budget
The Budget Committee is recommending an approved budget totaling 416.35 FTE and
$352,130,510 in resources and requirements.
ACTIONS REQUESTED
The Council is requested to:
1. Hold a public hearing on the Fiscal Year 2021/22 City budget.
2. Adopt a budget by Resolution. The Council may adopt, by resolution, the budget
presented this evening as approved by the Budget Committee or adopt a budget
resolution that reflects changes as the Council may identify.
If changes are made by the Council following the public hearing, the Council may adopt a
revised Resolution. Staff can prepare revisions during the meeting for Council vote, or may
schedule a special meeting for adoption on June 28.
Attachment 1, Page 2 of 2
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
FY22 ADOPTED BUDGET
A RESOLUTION ADOPTING THE FISCAL YEAR 2021/22 CITY OF SPRINGFIELD BUDGET,
MAKING APPROPRIATIONS, AND IMPOSING AND CATEGORIZING THE TAXES
WHEREAS, starting on April 27, 2021, and ending on May 11, 2021, the Budget Committee
met and reviewed the proposed 2021/22 City budget;
WHEREAS, on May 11, 2021, the Budget Committee recommended approval of the 2021/22
City budget for Council adoption;
WHEREAS, on June 21, 2021, the City Council held a public hearing on the recommended
budget; and
WHEREAS, the City Council of the City of Springfield finds that adopting the budget and
making appropriations is necessary under ORS 294.305 to 294.565,
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE CITY OF
SPRINGFIELD:
Section 1. The budget for the City of Springfield for the fiscal year beginning July 1,
2021, and ending June 30, 2022, on file at Springfield City Hall, in the total amount of
$352,130,510 is hereby adopted.
Section 2. The amounts for the fiscal year beginning July 1, 2021, and ending June 30,
2022, as set forth in Exhibit A are hereby appropriated for the purposes shown therein.
Section 3. The following ad valorem property taxes are hereby imposed for tax year
2021/22 upon the assessed value of all taxable property within the City:
(1) The rate of $4.7403 per $1,000 of assessed value for the permanent rate tax;
(2) The rate of $0.38 per $1,000 of assessed value for the voter-approved five year
Local Option operating levy for fire operations;
(3) The rate of $1.40 per $1,000 of assessed value for the voter-approved five year
Local Option operating levy for police, court and jail operations; and
(4) The amount of $4,257,597 for debt service for general obligation bonds.
Section 4. The taxes imposed are hereby categorized for the purposes of Article XI section 11b
as follows:
Funds
Subject to the General
Government Limitation
Excluded from the
Limitation
General Fund $ 4.7403/$1,000
Fire Local Option Levy $ 0.3800/$1,000
Police Local Option Levy $ 1.4000/$1,000
Bond Sinking Fund $ 4,257,597
Attachment 2, Page 1 of 10
Section 5. The City Manager of the City of Springfield is authorized and directed to certify
the levy, as authorized by law, with Lane County, Oregon Assessor and the Lane County,
Oregon Clerk, and will file a copy of the adopted budget with the Department of Revenue,
State of Oregon.
Section 6. This resolution shall take effect immediately upon adoption by the Council.
ADOPTED by the Common Council of the City of Springfield this _____ day of June, 2021,
by a vote of _______ for and _______ against.
ATTEST:
________________________________________
City Recorder
Attachment 2, Page 2 of 10
Dollar Amount
General Fund - 100
Department Operating
City Manager's Office 1,531,860$
Development & Public Works 2,819,475
Finance 2,396,951
Fire and Life Safety 12,302,070
Human Resources 688,070
Information Technology 1,941,296
Legal Services 777,086
Library 1,902,711
Police 16,413,396
Total Department Operating 40,772,914
Non-Departmental
Transfers 1,172,619
Contingency 1,000,000
Reserves*7,431,484
Total Non-Departmental 9,604,103
Total General Fund 50,377,017$
Street Fund - 201
Department Operating
City Manager's Office 56,570$
Development & Public Works 6,423,441
Finance 55,075
Information Technology 391,892
Total Department Operating 6,926,977
Non-Departmental
Transfers 150,000
Reserves*1,410,332
Total Non-Departmental 1,560,332
Total Street Fund 8,487,309$
FY22 LEGAL APPROPRIATIONS LEVEL
Exhibit A, Page 1 of 8
Attachment 2, Page 3 of 10
Dollar Amount
Special Revenue Fund - 204
Department Operating
City Manager's Office 38,230$
Development & Public Works 93,345
Information Technology 20,000
Library 84,154
Police 134,000
Total Department Operating 369,729
Non-Departmental
Reserves*1,657,994
Total Non-Departmental 1,657,994
Total Special Revenue Fund 2,027,723$
Transient Room Tax Fund - 208
Department Operating
City Manager's Office 233,162$
Development & Public Works 24,909
Library 264,048
Total Department Operating 522,119
Non -Departmental
Transfers 750,000
Reserves*866,491
Total Non-Departmental 1,616,491
Total Transient Room Tax Fund 2,138,610$
Community Development Fund - 210
Department Operating
Development & Public Works 2,071,567$
Finance 24,590
Total Department Operating 2,096,157
Non-Departmental
Reserves*823,665
Total Non-Departmental 823,665
Total Community Development Fund 2,919,822$
Exhibit A, Page 2 of 8
Attachment 2, Page 4 of 10
Dollar Amount
Building Code Fund - 224
Department Operating
City Manager's Office 21,742$
Development & Public Works 1,266,115
Fire & Life Safety 80,701
Total Department Operating 1,368,558
Non -Departmental
Reserves*3,017,754
Total Non-Departmental 3,017,754
Total Building Fund 4,386,312$
Fire Local Option Levy Fund - 235
Department Operating
Fire and Life Safety 1,589,299$
Total Department Operating 1,589,299
Non -Departmental
Reserves*1,333,028
Total Non-Departmental 1,333,028
Total Fire Local Option Levy Fund 2,922,327$
Police Local Option Levy Fund - 236
Department Operating
Finance 687,452$
Legal Services 89,700
Police 6,839,951
Total Department Operating 7,617,103
Non -Departmental
Reserves*1,953,525
Total Non-Departmental 1,953,525
Total Police Local Option Levy Fund 9,570,628$
Exhibit A, Page 3 of 8
Attachment 2, Page 5 of 10
Dollar Amount
Bond Sinking Fund - 306
Non-Departmental
Debt Service 4,012,785$
Unappropriated Ending Fund Balance*518,185
Total Non-Departmental 4,530,970
Total Bond Sinking Fund 4,530,970$
Development Assessment Fund - 419
Non-Departmental
Reserves*722,812$
Total Non-Departmental 722,812
Total Development Assessment Fund 722,812$
Development Projects Fund - 420
Total Development & Public Works Capital Projects 305,892$
Non-Departmental
Interfund Loan 1,500,000$
Reserves*3,884,656
Total Non-Departmental 5,384,656
Total Development Projects Fund 5,690,548$
Regional Wastewater Capital Fund - 433
Department Operating
Development & Public Works 1,132,000$
Total Department Operating 1,132,000
Total Development & Public Works Capital Projects 21,700,000
Non-Departmental
Transfers 23,172
Reserves*63,194,374
Total Non-Departmental 63,217,546
Total Regional Wastewater Capital Fund 86,049,546$
Exhibit A, Page 4 of 8
Attachment 2, Page 6 of 10
Dollar Amount
Street Capital Fund - 434
Department Operating
Development & Public Works 148,026$
Total Department Operating 148,026
Total Development & Public Works Capital Projects 2,922,354
Non-Departmental
Reserves*7,368,537
Total Non-Departmental 7,368,537
Total Street Capital Fund 10,438,917$
Sanitary Sewer Operations Fund - 611
Department Operating
City Manager's Office 81,550$
Development & Public Works 4,852,271
Finance 53,109
Information Technology 375,942
Total Department Operating 5,362,871
Total Development & Public Works Capital Projects 9,296,600
Non-Departmental
Debt Service 1,707,800
Reserves*23,308,457
Total Non-Departmental 25,016,257
Total Sewer Operations Fund 39,675,728$
Exhibit A, Page 5 of 8
Attachment 2, Page 7 of 10
Dollar Amount
Regional Wastewater Fund - 612
Department Operating
City Manager's Office 15,777$
Development & Public Works 20,471,365
Finance 181,869
Total Department Operating 20,669,011
Non-Departmental
Transfers 10,550,000
Debt Service 4,110,375
Reserves*10,802,255
Total Non-Departmental 25,462,630
Total Regional Wastewater Fund 46,131,641$
Ambulance Fund - 615
Department Operating
Fire and Life Safety 6,681,492$
Total Department Operating 6,681,492
Non-Departmental
Reserves*-
Total Non-Departmental -
Total Ambulance Fund 6,681,492$
Storm Drainage Operating Fund - 617
Department Operating
City Manager's Office 81,991$
Development & Public Works 6,652,919
Finance 53,110
Information Technology 284,421
Total Department Operating 7,072,441
Total Development & Public Works Capital Projects 6,517,370
Non-Departmental
Debt Service 551,643
Reserves*17,391,341
Total Non-Departmental 17,942,984
Total Drainage Operating Fund 31,532,795$
Exhibit A, Page 6 of 8
Attachment 2, Page 8 of 10
Dollar Amount
Booth-Kelly Fund - 618
Department Operating
Development & Public Works 503,822$
Total Department Operating 503,822
Total Development & Public Works Capital Projects 190,000
Non-Departmental
Transfers 80,651
Reserves*1,184,293
Total Non-Departmental 1,264,944
Total Booth-Kelly Fund 1,958,766$
Regional Fiber Consortium - 629
Department Operating
Finance 211,150$
Total Department Operating 211,150
Non-Departmental
Reserves*454,345
Total Non-Departmental 454,345
Total Regional Fiber Consortium Fund 665,495$
Insurance Fund - 707
Department Operating
Human Resources 735,379$
Health Insurance 9,334,875
Property & Liability 1,058,895
Worker's Compensation 950,180
Total Department Operating 12,079,329
Non-Departmental
Reserves*10,646,682
Total Non-Departmental 10,646,682
Total Insurance Fund 22,726,011$
Exhibit A, Page 7 of 8
Attachment 2, Page 9 of 10
Dollar Amount
Vehicle and Equipment Fund - 713
Department Operating
Development & Public Works 2,144,200$
Fire & Life Safety 139,900
Information Technology 775,704
Library 8,000
Police 307,000
Total Department Operating 3,374,804
Non-Departmental
Reserves*8,376,051
Total Non-Departmental 8,376,051
Total Vehicle and Equipment Fund 11,750,855$
SDC Administration Fund - 719
Department Operating
Development & Public Works 412,155$
Finance 39,222
Information Technology 69,604
Total Department Operating 520,980
Non-Departmental
Reserves*224,205
Total Non-Departmental 224,205
Total SDC Administration Fund 745,185$
TOTAL RESOLUTION 352,130,510$
*Reserves and Unappropriated Ending Fund Balance are not appropriated for
spending and are shown for information purposes only.
Exhibit A, Page 8 of 8
Attachment 2, Page 10 of 10