HomeMy WebLinkAboutItem 08 FY24 Supplemental Budget 1_Appropriations Transfer AGENDA ITEM SUMMARY Meeting Date: 10/16/2023
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: FY24 SUPPLEMENTAL BUDGET 1 & 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, BOND
SINKING, DEVELOPMENT ASSESSMENT CAPITAL, DEVELOPMENT
PROJECTS, REGIONAL WASTEWATER CAPITAL, STREET CAPITAL,
SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER,
AMBULANCE, STORM DRAINAGE OPERATIONS, BOOTH-KELLY,
REGIONAL FIBER CONSORTIUM, INSURANCE, VEHICLE & EQUIPMENT,
SDC ADMINISTRATION; AND AUTHORIZING THE TRANSFER OF
APPROPRIATIONS WITHIN THE GENERAL FUND FROM CITY
MANAGER’S OFFICE OPERATING EXPENSE TO INTERFUND TRANSFER
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. This is the first of three
FY24 supplemental budget requests to come before Council.
The City Council is asked to approve the attached Supplemental Budget Resolution.
ATTACHMENTS:
1. Council Briefing Memorandum
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 $8,021,762, Capital Expenditures by
$4,678,370, Interfund Transfer Expense by $156,670, and Reserves of $7,238,793.
These are offset by new revenue of $3,302,210, a reduction in Unappropriated Fund
Balance of $10,732, and adjustments to Beginning Cash of $16,782,653.
Included within these adjustments is a transfer between existing appropriation
categories of $1,000 from City Manager’s Office Operating Expense to Interfund
Transfer expense.
FY24 Supplemental Budget 1 Page 1 of 4
M E M O R A N D U M City of Springfield
Date: 10/16/2023
To: Nancy Newton, City Manager COUNCIL
From: Nathan Bell, Finance Director
Yueyin Lin, Financial Analyst
BRIEFING
Subject: FY24 SUPPLEMENTAL BUDGET 1 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. This is the
first of three FY24 supplemental budget requests to come before Council.
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 16th, 2023 Supplemental Budget request.
Changes to the budget included in this request fall into three general categories: reallocations,
carryforward requests, 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 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.
Attachment 1 Page 1 of 4
FY24 Supplemental Budget 1 Page 2 of 4
Summary of Proposed Changes by Fund:
All Funds
• Beginning Cash Adjustment - All funds beginning cash adjustments total $16,782,653.
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.
General Fund 100
• Increase Development & Public Works Department operating expense by $65,000
offset by a reduction in reserves. These are carry-forward funds from the prior year
to support three priority projects: repaint/repair stucco on the exterior of the Emerald
Art Center, hire real estate broker to find land for affordable housing, and site
preparation for future development.
• Increase Development & Public Works Department operating expense by $39,542,
offset by a reduction in the General Fund reserves, to increase the current 0.5 FTE
Security Attendant position to 1.0 FTE. The current security staffing level of 1.5 FTE
does not provide coverage during all open hours of City Hall which include evenings
and Saturdays. This increase in FTE will allow for coverage during all City Hall
open hours as well as special events and will help address safety/security issues that
have increased over the last several years.
• Increase Development & Public Works Department operating expense by $98,000
funded by a transfer from the Development Projects Fund. This appropriation will
allow for an increase in staffing in the Building Facilities Program by 1.0 FTE to help
address a backlog of City facilities maintenance needs.
Attachment 1 Page 2 of 4
FY24 Supplemental Budget 1 Page 3 of 4
• Increase Finance Department operating expense by $56,000, offset by a reduction in
the General Fund reserves, to account for increased personnel costs resulting from
two unplanned retirements.
Special Revenue Fund 204
• Increase City Manager’s Office operating expense by $392,618 offset by a reduction
to ARPA reserves. These are carry-forward funds from the prior year to support the
Council Chambers remodel.
• Increase City Manager’s Office operating expense by $286,755 offset by a reduction
to ARPA reserves. These are carry-forward funds from the prior year to support the
Justice Center Roof replacement.
• Increase Development & Public Works Department operating expense by $1,500,000
offset by grant revenue from the Lane County. The purpose of this grant is to make
funds available for the development of affordable housing.
• Increase Development & Public Works Department operating expense by $646,114
offset by a reduction in reserves. These are carry-forward funds from the prior year
from a grant from the State of Oregon to support projects related to housing
insecurity, lack of affordable housing, and homelessness. These funds will be used
for the purchase and retrofit of a van for CAHOOTS as well as gap financing for the
nonprofit Cornerstone Community Housing for an affordable housing development at
16th and Q street in Springfield.
• Increase Development & Public Works Department operating expense by $136,965
offset by a reduction in reserves. These are carry-forward funds from the prior year
from an ARPA grant from the State of Oregon to support voluntary trash collection
and mitigation.
• Increase Development & Public Works Department operating expense by $200,000
offset by a reduction in the Technology Fee reserves. This funding will support the
purchase of SharePoint Power Automate software ($50,000), contracting with a
consultant for implementation ($100,000), as well as ongoing technology support
($50,000).
• Increase Finance Department operating expense by $154,109 offset by a reduction in
ARPA reserves. These are carry-forward funds from the prior year to support a
required version upgrade to the City’s budget software BOARD.
• Increase Fire and Life Safety operating expense by $33,755 offset by a reduction in
ARPA reserves. These are carry-forward funds from the prior year to support the
purchase of an ambulance and two vehicles.
• Increase Information Technology Department operating expense by $96,870 offset by
a reduction in ARPA reserves. These are carry-forward funds from the prior year to
support the implementation of the City’s new website.
• Increase Police Department operating expense by $320,000 offset by a reduction in
ARPA reserves. These are carry-forward funds from the prior year to support the
replacement the Springfield Dispatch phone system.
Attachment 1 Page 3 of 4
FY24 Supplemental Budget 1 Page 4 of 4
Street Capital Fund 434
• Increase the Development & Public Works capital project expense by $400,000,
offset by a decrease in reserves, to support bicycle and pedestrian improvements on
West “D” Street. At the time of the FY24 budget adoption, staff did not anticipate
that they would have the bandwidth for this project in FY24. However, with the early
completion of some projects, staff were able to move the start of this project into the
current year.
Vehicle and Equipment Fund 713
• Increase Fire & Life Safety operating expense by $990,000, offset by a reduction in
reserves, to support the replacement of two ambulances. Recent production delays of
24-36 months from date of order to delivery for ambulances require ordering sooner
than originally planned to ensure fleet delivery when replacements are needed.
• Increase Police Department operating expense by $264,000, offset by a reduction in
reserves, to support the purchase four patrol vehicles. An unanticipated change in the
vendor manufacturing schedule created pressing need to order these vehicles earlier
than anticipated.
• Increase Fire and Life Safety operating expense by $288,350 offset by a reduction in
reserves. These are carry-forward funds from the prior year to support the purchase
of an ambulance and two vehicles.
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, BOND SINKING, DEVELOPMENT ASSESSMENT CAPITAL,
DEVELOPMENT PROJECTS, REGIONAL WASTEWATER CAPITAL, STREET CAPITAL,
SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER, AMBULANCE, STORM
DRAINAGE OPERATIONS, BOOTH-KELLY, REGIONAL FIBER CONSORTIUM,
INSURANCE, VEHICLE & EQUIPMENT, SDC ADMINISTRATION; AND AUTHORIZING
THE TRANSFER OF APPROPRIATIONS WITHIN THE GENERAL FUND FROM CITY
MANAGER’S OFFICE OPERATING EXPENSE TO INTERFUND TRANSFER EXPENSE.
Attachment 1 Page 4 of 4
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
SUPPLEMENTAL BUDGET #1 AND APPROPRIATIONS TRANSFER
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,
BOND SINKING, DEVELOPMENT ASSESSMENT CAPITAL, DEVELOPMENT PROJECTS,
REGIONAL WASTEWATER CAPITAL, STREET CAPITAL, SANITARY SEWER OPERATIONS,
REGIONAL WASTEWATER, AMBULANCE, STORM DRAINAGE OPERATIONS, BOOTH-KELLY,
REGIONAL FIBER CONSORTIUM, INSURANCE, VEHICLE & EQUIPMENT, SDC
ADMINISTRATION; AND AUTHORIZING THE TRANSFER OF APPROPRIATIONS WITHIN
THE GENERAL FUND FROM CITY MANAGER’S OFFICE OPERATING EXPENSE TO INTERFUND
TRANSFER EXPENSE.
WHEREAS, the Common Council has adopted the budget and made appropriations for Fiscal Year
2023-2024 through Resolution No. 2023-25 adopted June 20, 2023.
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
foreseen when preparing the original budget; or to budget funds that are made available by another
unit of federal, state, or local government, which funds were not reasonably foreseen when preparing
the original budget;
WHEREAS, the Common Council is requested to make adjustments to the Fiscal Year 2023-2024
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 2023-2024 budget and appropriations, as adopted by Resolution
No. 2023-25 hereby adjusted as provided in Exhibit A.
Section 2: This Resolution will take effect upon adoption by the Council.
Attachment 2 Page 1 of 10
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 10
General Fund - 100
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 1,665,389$ -$ (1,000)$ 1,664,389$ (1)
Development & Public Works 3,095,222 202,542 - 3,297,764 (2-4,11)
Finance 2,660,599 62,500 - 2,723,099 (5-6)
Fire and Life Safety 13,151,343 - - 13,151,343
Human Resources 969,736 (20,000) - 949,736 (7)
Information Technology 1,652,478 - - 1,652,478
Legal Services 959,862 - - 959,862
Library 2,104,887 10,779 - 2,115,666 (8)
Police 18,123,044 - - 18,123,044
Total Department Operating 44,382,561 255,821 (1,000) 44,637,382
Non-Departmental
Transfers 1,095,497 57,670 1,000 1,154,167 (1,7,9)
Contingency 1,000,000 - - 1,000,000
Reserves* 9,289,837 751,605 - 10,041,442 (2,3,5,6,8,9,10)
Total Non-Departmental 11,385,334 809,275 1,000 12,195,609
Total General Fund 55,767,895$ 1,065,096$ -$ 56,832,991$
General Fund Commentary:
Street Fund - 201
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 55,784$ -$ -$ 55,784$
Development & Public Works 7,131,784 19,935 - 7,151,719 (1)
Finance 70,456 - - 70,456
Total Department Operating 7,258,023 19,935 - 7,277,958
Non-Departmental
Transfers 150,000 - - 150,000
Contingency 200,000 - - 200,000
Reserves* 2,733,206 (57,480) - 2,675,726 (1-3)
Total Non-Departmental 3,083,206 (57,480) - 3,025,726
Total Street Fund 10,341,229$ (37,545)$ -$ 10,303,684$
Street Fund Commentary:
Exhibit A
FY2023-24
SUPPLEMENTAL BUDGET AND APPROPRIATIONS TRANSFER
1.) Appropriations Transfers of $1,000 from City Manager’s Office operating expense to Interfund Transfer expense. This appropriation will allow for a
transfer of $1,000 to the Special Revenue Fund to provide a program budget for the Committee for the Inclusion, Diversity, Equity, and Access (IDEA).
2.) Increase Development & Public Works Department operating expense by $65,000 offset by a reduction in reserves. These are carry-forward funds
from the prior year to support three priority projects: repaint/repair stucco on the exterior of the Emerald Art Center, hire real estate broker to find land
for affordable housing, and site preparation for future development.
3.) Increase Development & Public Works Department operating expense by $39,542, offset by a reduction in the General Fund reserves, to increase the
current 0.5 FTE Security Attendant position to 1.0 FTE. The current security staffing level of 1.5 FTE does not provide coverage during all open hours
of City Hall which include evenings and Saturdays. This increase in FTE will allow for coverage during all City Hall open hours as well as special
events and will help address safety/security issues that have increased over the last several years.
4.) Increase Development & Public Works Department operating expense by $98,000 funded by a transfer from the Development Projects Fund. This
appropriation will allow for an increase in staffing in the Building Facilities Program by 1.0 FTE to help address a backlog of City facilities maintenance
needs.
5.) Increase Finance Department operating expense by $56,000, offset by a reduction in the General Fund reserves, to account for increased personnel
costs resulting from two unplanned retirements.
6.) Increase Finance Department operating expense by $6,500, offset by a reduction in the General Fund reserves, to account for unplanned attorney fees
for an H-1B Application.
7.) Decrease Human Resource Department operating expense by $20,000 and increase Interfund Transfer expense by $20,000. The new Family Medical
Leave Act (FMLA) administration was originally budgeted in the General Fund but will be administered in the Insurance Fund.
8.) Increase Library operating expense by $10,770 offset by a reduction in reserves. These are carry-forward funds from the prior year to support
Library’s materials collection.
9.) Increase Interfund Transfer expense by $37,670 in the General Fund offset by a reduction in reserves. The ROW fees in the prior year came in higher
than anticipated and this transfer represents the portion that would have been transferred to the Street Fund.
10.) Beginning cash adjustment.
1.) Increase Development & Public Works operating expense ($19,935 in the Street Fund, $19,087 in the Sanitary Sewer Operations Fund, and $20,982
in the Storm Drainage Operating Fund), offset by a reduction in the corresponding reserves, to increase the starting wage of the Maintenance Apprentice
positions and adjust wages for currently filled Maintenance Apprentices correspondingly. This adjustment will help with retention and recruitment.
2.) Increase Street Fund reserves by $47,540 offset by an increase in Interfund Transfer revenue. The ROW fees in the prior year came in higher than
anticipated and this transfer represents the portion that would have been transferred to the Street Fund.
3.) Beginning cash adjustment.
Exhibit A Page 1 of 8
Attachment 2 Page 3 of 10
Special Revenue Fund - 204
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 3,726,570$ 74,034$ 1,000$ 3,801,604$ (1-7)
Development & Public Works 5,866,836 1,684,112 - 7,550,948 (8-14, 27)
Finance 816,705 (25,869) - 790,836 (15-17)
Fire and Life Safety 266,209 36,964 - 303,173 (18-19)
Human Resources 104,835 - 104,835
Information Technology 133,866 96,870 - 230,736 (20)
Library 124,218 86,620 - 210,838 (21-24)
Police 479,800 558,971 - 1,038,771 (25-26)
Total Department Operating 11,519,039 2,511,702 1,000 14,031,741
Non-Departmental
Reserves* 5,493,666 (325,840) - 5,167,826
Total Non-Departmental 5,493,666 (325,840) - 5,167,826
Total Special Revenue Fund 17,012,705$ 2,185,862$ 1,000$ 19,199,567$
Special Revenue Fund Commentary:
1.) See General Fund Commentary #1.
2.) Increase City Manager’s Office operating expense by $392,618 offset by a reduction to ARPA reserves. These are carry-forward funds from the
prior year to support the Council Chambers remodel.
3.) Increase City Manager’s Office operating expense by $286,755 offset by a reduction to ARPA reserves. These are carry-forward funds from the
prior year to support the Justice Center Roof replacement.
4.) Increase City Manager’s Office operating expense by $37,178 offset by a reduction to ARPA reserves. These are carry-forward funds from the prior
year to support the Library expansion and to move the City Manager’s Office to another City Hall location.
5.) Increase City Manager’s Office operating expense by $3,010 offset by a reduction to reserves. These are carry-forward funds from the prior year to
support the City’s attendance at local events.
6.) Decrease City Manager’s Office operating expense by $32,355 offset by an increase to ARPA reserves. This aligns the FY24 Springfield Municipal
Court security project budget with the available funds remaining for the project.
7.) Decrease City Manager’s Office operating expense by $39,662 offset by an increase to ARPA reserves. This aligns the FY24 Springfield Museum
Elevator upgrade budget with the available funds remaining for the project.
8.) Increase Development & Public Works Department operating expense by $1,500,000 offset by grant revenue from the Lane County. The purpose of
this grant is to make funds available for the development of affordable housing.
9.) Decrease Development & Public Works Department operating expense by $1,207 offset by an increase in reserves. This aligns the budget with the
remaining funds available for affordable housing from an ARPA grant from the State of Oregon.
10.) Increase Development & Public Works Department operating expense by $646,114 offset by a reduction in reserves. These are carry-forward funds
from the prior year from a grant from the State of Oregon to support projects related to affordable housing and homelessness. Funds will be used for the
purchase of a van for CAHOOTS and gap financing on the Cornerstone affordable housing devekopment at 16th & Q Street.
11.) Decrease Development & Public Works Department operating expense by $445,000 offset by an increase in reserves. The State of Oregon ARPA
grant for mobile home park preservation was fully expended in FY23.
12.) Increase Development & Public Works Department operating expense by $136,965 offset by a reduction in reserves. These are carry-forward funds
from the prior year from an ARPA grant from the State of Oregon to support voluntary trash collection and mitigation.
13.) Recognize $3,352 in grant revenue from the State Historic Preservation Office (SHPO) and increase Development & Public Works Department
operating expense.
14.) Increase Development & Public Works Department operating expense by $200,000 offset by a reduction in the Technology Fee reserves. This
funding will support the purchase of SharePoint Power Automate software ($50,000), contracting with a consultant for implementation ($100,000), as
well as ongoing technology support ($50,000).
15.) Decrease Finance Department operating expense by $179,390 offset by an increase in ARPA reserves. This aligns the budget with the remaining
ARPA funds available to Willamalane Parks and Recreation.
16.) Increase Finance Department operating expense by $154,109 offset by a reduction in ARPA reserves. These are carry-forward funds from the prior
year to support a required version upgrade to the City’s budget software BOARD.
17.) Decrease Finance Department operating expense by $588 offset by an increase in ARPA reserves. This aligns the budget with the remaining ARPA
funds available for the Portland State University Budget Strategies Project.
18.) Increase Fire and Life Safety operating expense by $33,755 in the Special Revenue Fund offset by a reduction in ARPA reserves. These are carry-
forward funds from the prior year to support the purchase of an ambulance and two vehicles.
19.) Increase Fire and Life Safety operating expense by $3,209 offset by a reduction in ARPA reserves. These are carry-forward funds from the prior
year to support the installation radio equipment.
20.) Increase Information Technology Department operating expense by $96,870 offset by a reduction in ARPA reserves. These are carry-forward funds
from the prior year to support the implementation of the City’s new website.
21.) Increased Library operating expense by $539, offset by the Library Services and Technology Act (LSTA) grant award, to support Library operations
expenses.
22.) Increase Library operating expense by $24,334 offset by $23,990 in grant revenue and a $344 decrease in reserves, carrying forward prior year grant
funds. These funds will support several ongoing Library programs and projects.
23.) Increase Library operating expense by $31,000 offset by a reduction in reserves. These are carry-forward funds from the prior year from a grant to
support the customization of the library van.
24.) Increase Library operating expense by $30,747, offset by new grant revenue, to support several initiatives including Library and Museum
collections, Library staffing, and programming support.
25.) Increase Police Department operating expense by $320,000 offset by a reduction in ARPA reserves. These are carry-forward funds from the prior
year to support the replacement the Springfield Dispatch phone system.
(2-7,9-12,
14-20,22-23,
25-28)
26.) Increase Police Department operating expense by $238,971 offset by $149,540 in grant revenue and a $89,431 decrease in reserves. This funding
is a combination of new grant revenue and the carry-forward of unspent grant and donation funds from the prior year. These funds will support several
ongoing Police Department programs and projects.
27.) Decrease Development & Public Works Department operating expense by $356,112 offset by an increase in reserves. This aligns the budget with
the remaining funds available for legacy streetlight replacement from an ARPA grant from the State of Oregon.
28.) Beginning cash adjustment.
Exhibit A Page 2 of 8
Attachment 2 Page 4 of 10
Transient Room Tax Fund - 208
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 235,194$ -$ -$ 235,194$
Development & Public Works 29,923 - - 29,923
Library 273,807 600 - 274,407 (1)
Total Department Operating 538,925 600 - 539,525
Non -Departmental
Transfers 1,100,000 - - 1,100,000
Reserves* 2,269,773 92,366 - 2,362,139 (1-2)
Total Non-Departmental 3,369,773 92,366 - 3,462,139
Total Transient Room Tax Fund 3,908,698$ 92,966$ -$ 4,001,664$
Transient Room Tax Fund Commentary:
Community Development Fund - 210
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Development & Public Works 1,159,459$ 962,502$ -$ 2,121,961$ (1)
Finance 27,516 - - 27,516
Total Department Operating 1,186,975 962,502 - 2,149,477
Non-Departmental
Reserves* 250,000 102,266 - 352,266 (2)
Total Non-Departmental 250,000 102,266 - 352,266
Total Community Development Fund 1,436,975$ 1,064,768$ -$ 2,501,743$
Community Development Fund Commentary:
Building Code Fund - 224
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 23,185$ -$ -$ 23,185$
Development & Public Works 1,531,993 - - 1,531,993
Fire & Life Safety 85,645 - - 85,645
Total Department Operating 1,640,823 - - 1,640,823
Non -Departmental
Contingency 35,000 - - 35,000
Reserves* 4,210,958 1,177,849 - 5,388,807 (1)
Total Non-Departmental 4,245,958 1,177,849 - 5,423,807
Total Building Fund 5,886,781$ 1,177,849$ -$ 7,064,630$
Building Code Fund Commentary:
1.) Increase Development & Public Works Department operating expense by $962,502 offset by grant revenue. At the time of FY24 budget adoption,
the total available for CDBG programs was not certain. This request aligns budget with available resources and the approved action plan for FY24.
2.) Beginning cash adjustment.
1.) Beginning cash adjustment.
1.) Increase Library operating expense by $600 offset by a reduction in reserves. These are carry-forward funds from the prior year from to support
renovation of The Moderns mural.
2.) Beginning cash adjustment.
Exhibit A Page 3 of 8
Attachment 2 Page 5 of 10
Fire Local Option Levy Fund - 235
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Fire and Life Safety 1,725,722$ -$ -$ 1,725,722$
Total Department Operating 1,725,722 - - 1,725,722
Non -Departmental
Contingency 45,000 - - 45,000
Reserves* 2,271,540 (142,944) - 2,128,596 (1)
Total Non-Departmental 2,316,540 (142,944) - 2,173,596
Total Fire Local Option Levy Fund 4,042,262$ (142,944)$ -$ 3,899,318$
Fire Local Option Levy Fund Commentary:
Police Local Option Levy Fund - 236
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Finance 754,400$ -$ -$ 754,400$
Legal Services 93,280 - - 93,280
Police 7,929,538 - - 7,929,538
Total Department Operating 8,777,217 - - 8,777,217
Non -Departmental
Transfers 27,500 - - 27,500
Contingency 150,000 - - 150,000
Reserves* 2,380,321 914,059 - 3,294,380 (1)
Total Non-Departmental 2,557,821 914,059 - 3,471,880
Total Police Local Option Levy Fund 11,335,038$ 914,059$ -$ 12,249,097$
Police Local Option Levy Fund Commentary:
Bond Sinking Fund - 306
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Non-Departmental
Debt Service 4,019,570$ -$ -$ 4,019,570$
Unappropriated Ending Fund Balance* 488,245 (10,732) - 477,513 (1)
Total Non-Departmental 4,507,815 (10,732) - 4,497,083
Total Bond Sinking Fund 4,507,815$ (10,732)$ -$ 4,497,083$
Bond Sinking Fund Commentary:
Development Assessment Fund - 419
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Non-Departmental
Reserves* 862,971$ 13,744$ -$ 876,715$ (1)
Total Non-Departmental 862,971 13,744 - 876,715
Total Development Assessment Fund 862,971$ 13,744$ -$ 876,715$
Development Assessmend Fund Commentary:
1.) Beginning cash adjustment.
1.) Beginning cash adjustment.
1.) Beginning cash adjustment.
1.) Beginning cash adjustment.
Exhibit A Page 4 of 8
Attachment 2 Page 6 of 10
Development Projects Fund - 420
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Total Development & Public Works Capital Projects 313,884$ 92,813$ -$ 406,697$ (1)
Non-Departmental
Transfers - 98,000 - 98,000 (2)
Reserves* 5,220,387 896,832 - 6,117,219 (1-3)
Total Non-Departmental 5,220,387 994,832 - 6,215,219
Total Development Projects Fund 5,534,271$ 1,087,645$ -$ 6,621,916$
Development Assessmend Fund Commentary:
Regional Wastewater Capital Fund - 433
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Development & Public Works 2,479,000$ 2,228,030$ -$ 4,707,030$ (1)
Total Department Operating 2,479,000 2,228,030 - 4,707,030
Total Development & Public Works Capital Projects 64,680,000 4,185,557 - 68,865,557 (1)
Non-Departmental
Transfers 25,904 - - 25,904
Reserves* 42,740,385 322,716 - 43,063,101 (1)
Total Non-Departmental 42,766,289 322,716 - 43,089,005
Total Regional Wastewater Capital Fund 109,925,289$ 6,736,303$ -$ 116,661,592$
Regional Wastewater Capital Fund Commentary:
Street Capital Fund - 434
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Development & Public Works 118,785$ -$ -$ 118,785$
Total Department Operating 118,785 - - 118,785
Total Development & Public Works Capital Projects 17,208,277 400,000 - 17,608,277 (1)
Non-Departmental
Reserves* 4,937,753 (705,590) - 4,232,163 (1-2)
Total Non-Departmental 4,937,753 (705,590) - 4,232,163
Total Street Capital Fund 22,264,815$ (305,590)$ -$ 21,959,225$
Street Capital Fund Commentary:
1.) Increase the Development & Public Works Department operating expense by $92,813 offset by a decrease in reserves. These are carry-forward funds
from the prior year to support building preservation activities.
2.) See General Fund Commentary #4.
3.) Beginning cash adjustment.
1.) Increase Development & Public Works capital project expense by $4,432,193, operating expense by $2,228,030, and reserves by $1,508,901 offset
by an increase in beginning cash of $6,736,303, a decrease in capital project expense of $246,636, and a decrease in reserves of $1,186,185. These are
carry-forward funds from the prior year as well as new Equipment Replacement expense of $137,158 and new Major Capital expense of $184,000. The
two new appropriations were not known at the time of the FY24 budget adoption.
1.) Increase the Development & Public Works capital project expense by $400,000, offset by a decrease in reserves, to support bicycle and pedestrian
improvements on West “D” Street. At the time of the FY24 budget adoption, staff did not anticipate that they would have the bandwidth for this project
in FY24. However, with the early completion of some projects, staff were able to move the start of this project into the current year.
2.) Beginning cash adjustment.
Exhibit A Page 5 of 8
Attachment 2 Page 7 of 10
Sanitary Sewer Operations Fund - 611
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 83,600$ -$ -$ 83,600$
Development & Public Works 5,202,120 19,087 - 5,221,207 (1)
Finance 62,704 - - 62,704
Total Department Operating 5,348,424 19,087 - 5,367,510
Total Development & Public Works Capital Projects 11,391,962 - - 11,391,962
Non-Departmental
Debt Service 1,706,000 - - 1,706,000
Contingency 150,000 - - 150,000
Reserves* 26,503,799 840,185 - 27,343,984 (1-2)
Total Non-Departmental 28,359,799 840,185 - 29,199,984
Total Sewer Operations Fund 45,100,185$ 859,272$ -$ 45,959,456$
Sanitary Sewer Operations Fund Commentary:
Regional Wastewater Fund - 612
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 17,649$ -$ -$ 17,649$
Development & Public Works 23,712,953 372,060 - 24,085,013 (1)
Finance 181,874 - - 181,874
Total Department Operating 23,912,475 372,060 - 24,284,535
Non-Departmental
Transfers 14,300,000 - - 14,300,000
Debt Service 4,113,000 - - 4,113,000
Reserves* 10,594,782 1,710,756 - 12,305,538 (1)
Total Non-Departmental 29,007,782 1,710,756 - 30,718,538
Total Regional Wastewater Fund 52,920,257$ 2,082,816$ -$ 55,003,073$
Regional Wastewater Fund Commentary:
Ambulance Fund - 615
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Fire and Life Safety 6,862,659$ -$ -$ 6,862,659$
Total Department Operating 6,862,659 - - 6,862,659
Non-Departmental
Contingency 150,000 - - 150,000
Reserves* - 916 - 916 (1-2)
Total Non-Departmental 150,000 916 - 150,916
Total Ambulance Fund 7,012,659$ 916$ -$ 7,013,575$
Ambulance Fund Commentary:
1.) Recognize $465,000 in Ground Emergency Medical Transport (GEMT) Revenue offset by an ancrease in reserves. FY24 GEMT revenues are
projected to come in higher than is currently budgeted.
2.) Beginning cash adjustment.
1.) See Street Fund Commentary #1.
2.) Beginning cash adjustment.
1.) Increase Development & Public Works operating expense by $372,060 and reserves by $1,710,756 offset by an increase in beginning cash of
$2,082,816. The increase in operating expense is a combination of carry-forward funds from the prior year in the amount of $228,990 and a new money
request of $143,070 for a pretreatment program audit that the timing of was unknown at the time of the FY24 budget adoption.
Exhibit A Page 6 of 8
Attachment 2 Page 8 of 10
Storm Drainage Operating Fund - 617
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 83,921$ -$ -$ 83,921$
Development & Public Works 7,648,632 20,982 - 7,669,614 (1)
Finance 62,717 - - 62,717
Total Department Operating 7,795,269 20,982 - 7,816,251
Total Development & Public Works Capital Projects 9,892,797 - - 9,892,797
Non-Departmental
Debt Service 553,641 - - 553,641
Contingency 200,000 - - 200,000
Reserves* 16,365,615 1,218,296 - 17,583,911 (1-2)
Total Non-Departmental 17,119,256 1,218,296 - 18,337,552
Total Drainage Operating Fund 34,807,322$ 1,239,278$ -$ 36,046,601$
Storm Drainage Operating Fund Commentary:
Booth-Kelly Fund - 618
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
City Manager's Office 257,038$ -$ -$ 257,038$
Development & Public Works 484,304 - - 484,304
Total Department Operating 741,341 - - 741,341
Total Development & Public Works Capital Projects 190,000 - - 190,000
Non-Departmental
Transfers 86,772 - - 86,772
Contingency 15,000 - - 15,000
Reserves* 576,558 160,114 - 736,672 (1)
Total Non-Departmental 678,330 160,114 - 838,444
Total Booth-Kelly Fund 1,609,671$ 160,114$ -$ 1,769,785$
Booth-Kelly Fund Commentary:
Regional Fiber Consortium - 629
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Finance 224,686$ -$ -$ 224,686$
Total Department Operating 224,686 - - 224,686
Non-Departmental
Reserves* 412,105 155,435 - 567,540 (1)
Total Non-Departmental 412,105 155,435 - 567,540
Total Regional Fiber Consortium Fund 636,791$ 155,435$ -$ 792,226$
Regional Fiber Consortium Fund Commentary:
1.) See Street Fund Commentary #1.
2.) Beginning cash adjustment.
1.) Beginning cash adjustment.
1.) Beginning cash adjustment.
Exhibit A Page 7 of 8
Attachment 2 Page 9 of 10
Insurance Fund - 707
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Human Resources 533,140$ 20,000$ -$ 553,140$ (1)
Health Insurance 8,535,823 - - 8,535,823
Property & Liability 2,003,254 - - 2,003,254
Worker's Compensation 690,488 - - 690,488
Total Department Operating 11,762,705 20,000 - 11,782,705
Non-Departmental
Contingency 200,000 - - 200,000
Reserves* 14,267,709 794,069 - 15,061,778 (2)
Total Non-Departmental 14,467,709 794,069 - 15,261,778
Total Insurance Fund 26,230,414$ 814,069$ -$ 27,044,483$
Insurance Fund Commentary:
Vehicle and Equipment Fund - 713
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Development & Public Works 1,598,001$ 42,193$ -$ 1,640,194$ (1)
Fire & Life Safety 237,250 1,304,850 - 1,542,100 (2-4)
Information Technology 776,368 - - 776,368
Legal 2,300 - - 2,300
Library 16,000 - - 16,000
Police 688,500 264,000 - 952,500 (5)
Total Department Operating 3,318,419 1,611,043 - 4,929,462
Non-Departmental
Reserves* 9,160,963 (997,321) - 8,163,642 (1-6)
Total Non-Departmental 9,160,963 (997,321) - 8,163,642
Total Vehicle and Equipment Fund 12,479,382$ 613,722$ -$ 13,093,104$
Vehicle and Equipment Fund Commentary:
SDC Administration Fund - 719
FY24
Adopted Budget
Supplemental
Budget 1
Appropriations
Transfers &
Adjustments
FY24
Reviseded
Budget
Department Operating
Development & Public Works 414,423$ -$ -$ 414,423$
Finance 46,223 - - 46,223
Total Department Operating 460,646 - - 460,646
Non-Departmental
Contingency 10,000 - - 10,000
Reserves* 261,424 316,760 - 578,184 (1)
Total Non-Departmental 271,424 316,760 - 588,184
Total SDC Administration Fund 732,070$ 316,760$ -$ 1,048,830$
SDC Administration Fund Commentary:
TOTAL RESOLUTION 434,355,495$ 20,083,863$ 1,000$ 454,440,358$
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
1.) Increase Human Resource Department operating expense by $20,000 offset by Interfund Transfer revenue. The new Family Medical Leave Act
(FMLA) administration was originally budgeted in the General Fund but will be administered in the Insurance Fund.
2.) Beginning cash adjustment.
1.) Increase Development & Public Works Department operating expense by $42,193, offset by a reduction in reserves, to support the purchase of a
trailer that was budgeted in the prior fiscal year but was delayed due to supply chain constraints.
2.) Increase Fire and Life Safety operating expense by $288,350 in the Vehicle and Equipment Fund offset by a reduction in reserves. These are carry-
forward funds from the prior year to support the purchase of an ambulance and two vehicles.
3.) Increase Fire & Life Safety operating expense by $990,000, offset by a reduction in reserves, to support the replacement of two ambulances. Recent
production delays of 24-36 months from date of order to delivery for ambulances require ordering sooner than originally planned to ensure fleet delivery
when replacements are needed.
4.) Increase Fire & Life Safety operating expense by $26,500, offset by a reduction in reserves, to support the replacement of stretcher/power-cot that did
not pass inspections.
5.) Increase Police Department operating expense by $264,000, offset by a reduction in reserves, to support the purchase four patrol vehicles. An
unanticipated change in the vendor manufacturing schedule created pressing need to order these vehicles earlier than anticipated.
6.) Beginning cash adjustment.
1.) Beginning cash adjustment.
Exhibit A Page 8 of 8
Attachment 2 Page 10 of 10